1040 - Introductory Material What's New Introduction Standard deduction amount increased. Choosing to treat a nonresident alien or dual-status alien spouse as U.S. resident. Updated reporting requirements for Form 1099-K. Changes to reporting amounts from Form 1099-K. Digital assets received as ordinary income. Exception to the 10% additional tax for early distributions. Certain relief payments made to individuals affected by the East Palestine train derailment are not taxable. Qualified wildfire relief payments are not taxable. Surviving spouse election to be treated as employee. 2024 is the last year to file Form 5405. Nontaxable Medicaid waiver payments reported on Form(s) W-2. Reporting excessive payments, increase in tax, and recapture amounts related to certain investment credits. Repayment amount from Form 8936. Purchase of savings bonds discontinued. U.S. tax allocable to the U.S. Virgin Islands now reported on Schedule 3, line 13z. Reporting a transfer of a credit for a new or previously owned clean vehicle credit to a dealer at the time of sale. Direct File. Filing Requirements Introduction Do You Have To File? Requirement to reconcile advance payments of the premium tax credit. Exception for certain children under age 19 or full-time students. Resident aliens. Nonresident aliens and dual-status aliens. When and Where Should You File? What if You Can't File on Time? Private Delivery Services Line Instructions for Forms 1040 and 1040-SR Introduction What form to file. Fiscal year filers. Write-in information. Name and Address Name Change Address Change P.O. Box Foreign Address Death of a Taxpayer Social Security Number (SSN) IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens Nonresident Alien Spouse Presidential Election Campaign Fund Filing Status Single Married Filing Jointly Joint and several tax liability. Nonresident aliens and dual-status aliens. Married Filing Separately Head of Household Test 1. Test 2. Qualifying child. Dependent. Exception to time lived with you. Keeping up a home. Married persons who live apart. Adopted child. Foster child. Qualifying Surviving Spouse Adopted child. Dependent. Exception to time lived with you. Keeping up a home. Digital Assets How To Report Digital Asset Transactions Standard Deduction Single and Married Filing Jointly Age/Blindness Death of spouse in 2024. Death of taxpayer in 2024. Blindness Married Filing Separately Who Qualifies as Your Dependent Before you begin. Step 1. Do You Have a Qualifying Child? Step 2. Is Your Qualifying Child Your Dependent? Step 3. Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents? Step 4. Is Your Qualifying Relative Your Dependent? Step 5. Does Your Qualifying Relative Qualify You for the Credit for Other Dependents? Definitions and Special Rules Adopted child. Adoption taxpayer identification numbers (ATINs). Children of divorced or separated parents. Custodial and noncustodial parents. Post-1984 and pre-2009 decree or agreement. Post-2008 decree or agreement. Release of certain tax benefits revoked. Exception to citizen test. Exception to gross income test. Exception to time lived with you. Foster child. Kidnapped child. Married person. Multiple support agreements. Permanently and totally disabled. Public assistance payments. Qualifying child of more than one person. Social security number. Student. Income Forgiveness of Paycheck Protection Program (PPP) Loans Foreign-Source Income Foreign retirement plans. Foreign accounts and trusts. Foreign financial assets. Chapter 11 Bankruptcy Cases Community Property States Nevada, Washington, and California domestic partners. Rounding Off to Whole Dollars Line 1a Total Amount From Form(s) W-2, Box 1 Line 1b Household Employee Wages Not Reported on Form(s) W-2 Line 1c Tip Income Not Reported on Line 1a Line 1d Medicaid Waiver Payments Not Reported on Form(s) W-2, Box 1 Line 1e Taxable Dependent Care Benefits From Form 2441, Line 26 Line 1f Employer-Provided Adoption Benefits From Form 8839, Line 29 Line 1g Wages From Form 8919, Line 6 Line 1h Other Earned Income Line 1i Nontaxable Combat Pay Election Were You a Statutory Employee? Missing or Incorrect Form W-2? Line 2a Tax-Exempt Interest Line 2b Taxable Interest Line 3a Qualified Dividends Exception. Line 3b Ordinary Dividends Nondividend Distributions Lines 4a and 4b IRA Distributions Exception 1. Exception 2. Exception 3. Exception 4. More than one exception applies. More than one distribution. More information. Lines 5a and 5b Pensions and Annuities Fully Taxable Pensions and Annuities Partially Taxable Pensions and Annuities Insurance Premiums for Retired Public Safety Officers Simplified Method Worksheet—Lines 5a and 5b Payments when you are disabled. Simplified Method Annuity Starting Date Age (or Combined Ages) at Annuity Starting Date Cost Rollovers Lump-Sum Distributions Lines 6a, 6b, and 6c Lines 6a and 6b Social Security Benefits Exception. Disability payments. Accrued leave payment. Social Security Benefits Worksheet—Lines 6a and 6b Line 6c Line 7 Capital Gain or (Loss) Exception 1. Exception 2. Total Income and Adjusted Gross Income Line 10 Tax and Credits Line 12 Itemized Deductions or Standard Deduction Itemized Deductions Standard Deduction Exception 1—Dependent. Exception 2—Born before January 2, 1960, or blind. Exception 3—Separate return or dual-status alien. Exception 4—Increased standard deduction for net qualified disaster loss. Standard Deduction Worksheet for Dependents—Line 12 Line 13 Qualified Business Income Deduction (Section 199A Deduction) Line 16 Tax □ Yes. □ No. Tax Table or Tax Computation Worksheet. Form 8615. Schedule D Tax Worksheet. Qualified Dividends and Capital Gain Tax Worksheet. Schedule J. Foreign Earned Income Tax Worksheet. Foreign Earned Income Tax Worksheet—Line 16 Qualified Dividends and Capital Gain Tax Worksheet—Line 16 Line 19 Child Tax Credit and Credit for Other Dependents Form 8862, who must file. Payments Line 25 Federal Income Tax Withheld Line 25a—Form(s) W-2 Line 25b—Form(s) 1099 Line 25c—Other Forms Line 26 2024 Estimated Tax Payments Divorced taxpayers. Name change. Line 27— Earned Income Credit (EIC) What Is the EIC? Step 1. All Filers Step 2. Investment Income Step 3. Qualifying Child Step 4. Filers Without a Qualifying Child Step 5. Earned Income Step 6. How To Figure the Credit Adopted child. Church employees. Clergy. Combat pay, nontaxable. Credit figured by the IRS. Exception to time lived with you. Form 4797 filers. Form 8862, who must file. Foster child. Main home. Married child. Members of the military. Nonresident aliens. Permanently and totally disabled. Qualifying child of more than one person. Social security number (SSN). Student. Welfare benefits, effect of credit on. EIC Table Line 28 Additional Child Tax Credit Form 8862, who must file. Line 29 American Opportunity Credit Form 8862 required. Line 30 Refund Line 34 Amount Overpaid Refund Offset Deposit Refund Into Multiple Accounts Injured Spouse Lines 35a Through 35d Amount Refunded to You Claiming a refund for a deceased taxpayer. Effect of refund on benefits. Account must be in your name. Why Use Direct Deposit? IRA. Form 8888. Line 35b Line 35c Line 35d Sample Check—Lines 35b Through 35d Reasons Your Direct Deposit Request Will Be Rejected Line 36 Applied to Your 2025 Estimated Tax Amount You Owe Bad check or payment. Line 37 Amount You Owe Pay Online Pay by Phone Debit or credit card. EFTPS. Pay by Mobile Device Pay by Cash Pay by Check or Money Order Notice to taxpayers presenting checks. No checks of $100 million or more accepted. What if You Can't Pay? Installment agreement. Extension of time to pay. Line 38 Estimated Tax Penalty Exception. Figuring the Penalty Third Party Designee Sign Your Return Court-Appointed Conservator, Guardian, or Other Fiduciary Child's Return Requirements for a Paper Return Requirements for an Electronic Return Self-Select PIN. Practitioner PIN. Form 8453. Identity Protection PIN Phone Number and Email Address Paid Preparer Must Sign Your Return Assemble Your Return 1040 - Main Contents Tax Table General Information Introduction Voter Registration How To Avoid Common Mistakes Innocent Spouse Relief Income Tax Withholding and Estimated Tax Payments for 2025 Secure Your Tax Records From Identity Theft Protect yourself from suspicious emails, texts, and social media messages, phishing schemes, and phone scams. How Do You Make a Gift To Reduce Debt Held By the Public? How Long Should Records Be Kept? Amended Return Need a Copy of Your Tax Return Information? Past Due Returns How To Get Tax Help Preparing and filing your tax return. Free options for tax preparation. Using online tools to help prepare your return. Need someone to prepare your tax return? Employers can register to use Business Services Online. Business tax account. IRS social media. Online tax information in other languages. Free Over-the-Phone Interpreter (OPI) Service. Accessibility Helpline available for taxpayers with disabilities. Alternative media preference. Disasters. Getting tax forms and publications. Mobile-friendly forms. Getting tax publications and instructions in eBook format. Access your online account (individual taxpayers only). Get a transcript of your return. Tax Pro Account. Using direct deposit. Reporting and resolving your tax-related identity theft issues. Ways to check on the status of your refund. Making a tax payment. What if I can’t pay now? Filing an amended return. Checking the status of your amended return. Understanding an IRS notice or letter you’ve received. IRS Document Upload Tool. Schedule LEP. Contacting your local TAC. Interest and Penalties Interest Penalties Late filing. Late payment of tax. Frivolous return. Other. Refund Information Instructions for Schedule 1 Additional Income and Adjustments to Income General Instructions Form(s) 1099-K Additional Income Line 1 Taxable Refunds, Credits, or Offsets of State and Local Income Taxes Exception. Lines 2a and 2b Alimony Received Line 2a Line 2b Line 3 Business Income or (Loss) State and Local Income Tax Refund Worksheet—Schedule 1, Line 1 Line 4 Other Gains or (Losses) Line 7 Unemployment Compensation Lines 8a Through 8z Other Income Line 8a Net operating loss (NOL) deduction. Line 8b Gambling. Line 8c Cancellation of debt. Line 8d Foreign earned income exclusion and housing exclusion from Form 2555. Line 8e Income from Form 8853. Line 8f Income from Form 8889. Line 8h Jury duty pay. Line 8i Prizes and awards. Line 8j Activity not engaged in for profit income. Line 8k Stock options. Line 8l Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property. Line 8m Olympic and Paralympic medals and USOC prize money. Line 8n Section 951(a) inclusion. Line 8o Section 951A(a) inclusion. Line 8p 461(l) excess business loss adjustment. Line 8q Taxable distributions from an ABLE account. Line 8r Scholarship and fellowship grants not reported on Form W-2. Line 8s Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d. Line 8t Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan. Line 8u Wages earned while incarcerated. Line 8v Digital assets not reported elsewhere. Line 8z Other income. Nontaxable income. Adjustments to Income Line 11 Educator Expenses Line 12 Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials Line 13 Health Savings Account (HSA) Deduction Line 14 Moving Expenses Line 15 Deductible Part of Self-Employment Tax Line 16 Self-Employed SEP, SIMPLE, and Qualified Plans Line 17 Self-Employed Health Insurance Deduction Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17 Exceptions. Line 18 Penalty on Early Withdrawal of Savings Lines 19a, 19b, and 19c Alimony Paid Line 19a Line 19c Line 20 IRA Deduction Were You Covered by a Retirement Plan? Married persons filing separately. IRA Deduction Worksheet—Schedule 1, Line 20 IRA Deduction Worksheet—Continued Line 21 Student Loan Interest Deduction Exception. Qualified student loan. Qualified higher education expenses. Student Loan Interest Deduction Worksheet—Schedule 1, Line 21 Line 22 Line 23 Archer MSA Deduction Lines 24a Through 24z Line 24a Jury duty pay. Line 24b Line 24c Line 24d Line 24e Line 24f Line 24g Line 24h Line 24i Line 24j Line 24k Line 24z Instructions for Schedule 2 Additional Taxes General Instructions Specific Instructions Lines 1a Through 1z Additions to Tax Line 1a. Excess advance premium tax credit repayment. Line 1b. Repayment of new clean vehicle credit(s) from Schedule A (Form 8936), Part II. Line 1c. Repayment of previously owned clean vehicle credit(s) from Schedule A (Form 8936), Part IV. Line 1d. Recapture of net EPE. Line 1e. Excessive payments (EP) from Form 4255, column (n). Line 1f. 20% EP from Form 4255, column (o). Line 1y. Other additions to tax. Line 2 Alternative Minimum Tax (AMT) Exception. Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 2 Line 5 Unreported Social Security and Medicare Tax From Form 4137 Line 6 Unreported Social Security and Medicare Tax From Form 8919 Line 8 Additional Tax on IRAs, Other Qualified Retirement Plans, etc. Exception. Line 9 Household Employment Taxes Line 10 First-Time Homebuyer Credit Repayment Line 11 Additional Medicare Tax Line 12 Net Investment Income Tax Line 13 Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Line 14 Interest on Tax Due on Installment Income From the Sale of Certain Residential Lots and Timeshares Line 15 Interest on the Deferred Tax on Gain From Certain Installment Sales With a Sales Price Over $150,000 Line 16 Recapture of Low-Income Housing Credit Lines 17a Through 17z Other Additional Taxes Line 17a. Line 17b. Line 17c. Line 17d. Line 17e. Line 17f. Line 17g. Line 17h. Line 17i. Line 17j. Line 17k. Line 17l. Line 17m. Line 17n. Line 17o. Line 17p. Line 17q. Line 17z. Line 19 Recapture of Net EPE From Form 4255 Instructions for Schedule 3 Additional Credits and Payments General Instructions Specific Instructions Line 1 Foreign Tax Credit Exception. Line 2 Credit for Child and Dependent Care Expenses Line 3 Education Credits Line 4 Retirement Savings Contributions Credit (Saver's Credit) Line 5 Residential Energy Credits Line 5a—Residential clean energy credit. Line 5b—Energy efficient home improvement credit. Condos and co-ops. More details. Lines 6a Through 6z Other Nonrefundable Credits Line 6a. Line 6b. Line 6c. Line 6d. Line 6e. Line 6f. Line 6g. Line 6h. Line 6i. Line 6j. Line 6k. Line 6l. Line 6m. Line 6z. Line 9 Net Premium Tax Credit Line 10 Amount Paid With Request for Extension To File Line 11 Excess Social Security and Tier 1 RRTA Tax Withheld Line 12 Credit for Federal Tax on Fuels Lines 13a Through 13z Other Payments or Refundable Credits Line 13b Line 13c Line 13d Line 13z Other refundable credits. Tax Topics List of Tax Topics IRS help available IRS procedures Collection Alternative filing methods General information Which forms to file Types of income Adjustments to income Itemized deductions Tax computation Tax credits IRS notices Basis of assets, depreciation, and sale of assets Employer tax information Electronic media filers—1099 series and related information returns Tax information for U.S. resident aliens and citizens living abroad Tax information for residents of Puerto Rico Major Categories of Federal Income and Outlays for Fiscal Year 2023 Footnotes for Certain Federal Outlays 1040 - Additional Material 1040 (2024) Instructions 2024 Note. This booklet does not contain any tax forms. 1040 - Introductory Material 1040 and 1040-SR Helpful Hints Form 1040 and 1040-SR Helpful Hints Form 1040 and 1040-SR Helpful Hints For 2024, you will use Form 1040 or, if you were born before January 2, 1960, you have the option to use Form 1040-SR. You may only need to file Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through 3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide to which schedule(s) you will need to file based on your circumstances. See the instructions for the schedules for more information. If you e-file your return, the software you use will generally determine which schedules you need. IF YOU have additional income, such as business or farm income or loss, unemployment compensation, or prize or award money. THEN USE Schedule 1, Part I. IF YOU have any adjustments to income, such as student loan interest, self-employment tax, or educator expenses. THEN USE Schedule 1, Part II. IF YOU owe alternative minimum tax (AMT) or need to make an excess advance premium tax credit repayment. THEN USE Schedule 2, Part I. IF YOU owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other qualified retirement plans and tax-favored accounts. THEN USE Schedule 2, Part II. IF YOU can claim a nonrefundable credit (other than the child tax credit or the credit for other dependents), such as the foreign tax credit, education credits, or general business credit. THEN USE Schedule 3, Part I. IF YOU can claim a refundable credit (other than the earned income credit, American opportunity credit, or additional child tax credit); such as the net premium tax credit. Have other payments, such as an amount paid with a request for an extension to file or excess social security tax withheld. THEN USE Schedule 3, Part II. Please click here for the text description of the image. 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. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. What can TAS do for you? TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if: Your problem is causing a 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 to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised. How can you reach TAS? TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number: Go to TaxpayerAdvocate.IRS.gov/contact-us; Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546; Check your local directory; or Call TAS toll free at 877-777-4778. How can you learn about your taxpayer rights? The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website 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 TAS 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 TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information. Low Income Taxpayer Clinics Help Taxpayers Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676). Suggestions for Improving the IRS Taxpayer Advocacy Panel Taxpayers have an opportunity to provide direct feedback to the IRS through the Taxpayer Advocacy Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org. Affordable Care Act - What You Need To Know Affordable Care Act — What You Need To Know Requirement To Reconcile Advance Payments of the Premium Tax Credit The premium tax credit helps pay premiums for health insurance purchased from the Health Insurance Marketplace (the Marketplace). Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company. If you or a family member enrolled in health insurance through the Marketplace and advance payments of the premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year. The Marketplace is required to send Form 1095-A by January 31, 2025, listing the advance payments and other information you need to complete Form 8962. You will need Form 1095-A from the Marketplace. Complete Form 8962 to claim the credit and to reconcile your advance credit payments. Include Form 8962 with your Form 1040, 1040-SR, or 1040-NR. (Don’t include Form 1095-A.) Health Coverage Reporting If you or someone in your family was an employee in 2024, the employer may be required to send you a Form 1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if so, information about the offer. You should receive Form 1095-C by early March 2025. This information may be relevant if you purchased health insurance coverage for 2024 through the Marketplace and wish to claim the premium tax credit on Schedule 3, line 9. However, you don’t need to wait to receive this form to file your return. You may rely on other information received from your employer. If you don’t wish to claim the premium tax credit for 2024, you don’t need the information in Part II of Form 1095-C. For more information on who is eligible for the premium tax credit, see the Instructions for Form 8962. 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. Please click here for the text description of the image. What's New Introduction For information about any additional changes to the 2024 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/Form1040. Standard deduction amount increased. For 2024, the standard deduction amount has been increased for all filers. The amounts are: $14,600–Single or Married filing separately. $29,200–Married filing jointly or Qualifying surviving spouse. $21,900–Head of household. Choosing to treat a nonresident alien or dual-status alien spouse as U.S. resident. If you and your spouse choose to treat a nonresident alien or dual-status alien spouse as a U.S. resident for 2024, or if a prior year's choice to treat a nonresident alien spouse as a U.S. resident remains in effect for 2024, check the box in the Filing Status section and enter the name of the nonresident alien or dual-status alien spouse in the entry space. See Nonresident aliens and dual-status aliens, later. Updated reporting requirements for Form 1099-K. For 2024, payment card companies, payment apps, and online marketplaces will be required to send you a Form 1099-K when the amount of your business transactions during the year is more than $5,000. In calendar year 2025, the threshold will lower to more than $2,500 and for 2026 and later years, the threshold will be more than $600. Changes to reporting amounts from Form 1099-K. Beginning in 2024, if you received a Form(s) 1099-K that shows payments that were included in error or for personal items sold at a loss, you will now enter these amounts in the entry space at the top of Schedule 1. See Form(s) 1099-K, in the Schedule 1 instructions. Digital assets received as ordinary income. If you received digital assets as ordinary income, and that income is not reported elsewhere on your return, you will enter those amounts on Schedule 1, line 8v. See the instructions for Schedule 1, line 8v. Exception to the 10% additional tax for early distributions. Beginning in 2024, the exception to the 10% additional tax for early distributions includes distributions from a retirement plan to pay for certain emergency personal expenses and to victims of domestic violence. See Form 5329, Pub. 575, and Pub. 590-B. Certain relief payments made to individuals affected by the East Palestine train derailment are not taxable. If you received relief payments due to being affected by the East Palestine, Ohio, train derailment, these payments may be nontaxable. See IRS.gov/DisasterRelief and Pub. 547. Qualified wildfire relief payments are not taxable. If you received a qualified wildfire relief payment, these payments may be nontaxable. See IRS.gov/DisasterRelief and Pub. 547. Surviving spouse election to be treated as employee. Beginning in 2024, a surviving spouse who is the designated beneficiary of an employee covered by a qualified retirement plan (or other plan to which the required minimum distribution rules apply) or who is the designated beneficiary of an IRA owner, may elect to be treated as the employee for purposes of the required minimum distribution rules. See Pub. 575 and Pub. 590-B. 2024 is the last year to file Form 5405. The 15-year repayment period for the first-time homebuyer credit for homes purchased in 2008 began with your 2010 tax return and ends with your 2024 tax return. Nontaxable Medicaid waiver payments reported on Form(s) W-2. If you received nontaxable Medicaid waiver payments, those amounts should now be reported to you on Form(s) W-2 in box 12, Code II. Reporting excessive payments, increase in tax, and recapture amounts related to certain investment credits. If you reported an excessive payment, an increase in tax, and/or recapture amount related to certain credits on Form 4255, you will also need to report those amounts on Schedule 2. See the instructions for Form 4255 and Schedule 2, lines 1d, 1e, 1f, 1y, 17a, 17z, and 19. Repayment amount from Form 8936. If you have a repayment of the credit for new or previously owned clean vehicles reported on Form 8936 and Schedule A (Form 8936), those amounts will now be reported on Schedule 2, lines 1b and 1c. Purchase of savings bonds discontinued. The program allowing for your refund to be deposited into your TreasuryDirect® account to buy savings bonds, as well as the ability to buy paper bonds with your refund, has been discontinued. Form 8888 is now only used to split your direct deposit refund between two or more accounts or to split your refund between a direct deposit and a paper check. Go to TreasuryDirect.gov/Research-Center/FAQ-IRS-Tax-Feature. U.S. tax allocable to the U.S. Virgin Islands now reported on Schedule 3, line 13z. If you use Form 8689 to figure your amount of U.S. tax allocable to the U.S. Virgin Islands, you will now report this amount on Schedule 3, line 13z. See the instructions for Schedule 3, line 13z. Reporting a transfer of a credit for a new or previously owned clean vehicle credit to a dealer at the time of sale. If you purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by transferring the credit to the dealer, you must file a tax return and attach Form 8936 and Schedule A (Form 8936) to report the transfer of the credit and reconcile your eligibility on your return. Direct File. Direct File is a permanent option for taxpayers to file federal tax returns online–for free–directly and securely with the IRS starting in 2025. See DirectFile.IRS.gov. Direct File is a filing option for taxpayers in participating states who have relatively simple tax returns reporting only certain types of income and claiming certain credits and deductions. See IRS.gov/DirectFile for information about additional states that have joined, and the new tax situations Direct File added to the service for the 2024 tax year. Electronic Filing (e-file) Free Ways to File Your Taxes Free Ways to File Your Taxes Direct File Direct File is an option for eligible taxpayers to file their federal tax returns online, securely with the IRS. Go to IRS.gov/DirectFile to see if you qualify and for more information. Free File If you meet the adjusted gross income requirement, you may be able to use free tax preparation software to prepare and e-file your tax return. Go to IRS.gov/FreeFile to see if you qualify and for more information, including a list of Free File trusted partners. Free Fillable Forms Available for any income level, Free Fillable Forms allows people who are experienced in preparing their own tax returns to prepare and e-file their federal tax return. Go to IRS.gov/FreeFile for more information, including what you need to use Free Fillable Forms. VITA and TCE The VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) programs offer free basic tax return preparation for certain individuals. Go to IRS.gov/VITA to see if you qualify and to find a VITA/TCE site near you. Go to IRS.gov/Payments to see all your online payment options. Please click here for the text description of the image. Filing Requirements Introduction These rules apply to all U.S. citizens, regardless of where they live, and resident aliens. Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details. Do You Have To File? Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. territory should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file. Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for any of the following credits. Earned income credit. Additional child tax credit. American opportunity credit. Premium tax credit. See Pub. 501 for details. Also see Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement). Requirement to reconcile advance payments of the premium tax credit. If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2024 and advance payments of the premium tax credit were made for this coverage, you must file a 2024 return and attach Form 8962. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments. You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else's 2024 return, you do not have to attach Form 8962. 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 2024 or was a full-time student under age 24 at the end of 2024. To do so, use Form 8814. If you make this election, your child doesn't have to file a return. For details, use Tax Topic 553 or see Form 8814. A child born on January 1, 2001, is considered to be age 24 at the end of 2024. 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. Generally, you are a resident alien if you meet either the green card test or the substantial presence test for 2024. 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 2024. You elected to be taxed as a resident alien. For more information, see Nonresident aliens and dual-status aliens, later, and Pub. 519. 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 1040-NR. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law. When and Where Should You File? File Form 1040 or 1040-SR by April 15, 2025. If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later. If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details. If you e-file your return, there is no need to mail it. However, if you choose to mail it instead, filing instructions and addresses are at the end of these instructions. The chart at the end of these instructions provides the current address for mailing your return. Use these addresses for Forms 1040 or 1040-SR filed in 2025. The address for returns filed after 2025 may be different. See IRS.gov/Form1040 for any updates. What if You Can't File on Time? You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you want to apply for an extension electronically, see Form 4868 for details. An automatic 6-month extension to file doesn't extend the time to pay your tax. If you don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868. If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions. You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. You are in military or naval service on duty outside the United States and Puerto Rico. This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 16, 2025, you file Form 4868. This 4-month extension of time to file doesn't extend the time to pay your tax. See Form 4868. Private Delivery Services If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the “timely mailing treated as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following. UPS Next Day Air Early A.M., 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. To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/PDSStreetAddresses. The private delivery service can tell you how to get written proof of the mailing date. Only the U.S. Postal Service can deliver to P.O. boxes. You can't use a private delivery service to make tax payments required to be sent to a P.O. box. Chart A—For Most People IF your filing status is . . . AND at the end of 2024 you were* . . . THEN file a return if your gross income** was at least . . . Single under 65 65 or older $14,600 16,550 Married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) $29,200 30,750 32,300 Married filing separately any age $5 Head of household under 65 65 or older $21,900 23,850 Qualifying surviving spouse under 65 65 or older $29,200 30,750 *If you were born on January 1, 1960, you are considered to be age 65 at the end of 2024. (If your spouse died in 2024 or if you are preparing a return for someone who died in 2024, see Pub. 501.) **Gross income means all income you received in the form of money, goods, property, and services that isn't 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). Don’t include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2024, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. ***If you didn't live with your spouse at the end of 2024 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age. Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.) If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return. In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income. Single dependents. Were you either age 65 or older or blind? No. You must file a return if any of the following apply. Your unearned income was over $1,300. Your earned income was over $14,600. Your gross income was more than the larger of— $1,300, or Your earned income (up to $14,150) plus $450. Yes. You must file a return if any of the following apply. Your unearned income was over $3,250 ($5,200 if 65 or older and blind). Your earned income was over $16,550 ($18,500 if 65 or older and blind). Your gross income was more than the larger of— $3,250 ($5,200 if 65 or older and blind), or Your earned income (up to $14,150) plus $2,400 ($4,350 if 65 or older and blind). Married dependents. Were you either age 65 or older or blind? No. You must file a return if any of the following apply. Your unearned income was over $1,300. Your earned income was over $14,600. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your gross income was more than the larger of— $1,300, or Your earned income (up to $14,150) plus $450. Yes. You must file a return if any of the following apply. Your unearned income was over $2,850 ($4,400 if 65 or older and blind). Your earned income was over $16,150 ($17,700 if 65 or older and blind). Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your gross income was more than the larger of— $2,850 ($4,400 if 65 or older and blind), or Your earned income (up to $14,150) plus $2,000 ($3,550 if 65 or older and blind). Chart C—Other Situations When You Must File You must file a return if any of the conditions below apply for 2024. 1. You owe any special taxes, including any of the following (see the instructions for Schedule 2). a. Alternative minimum tax. b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. c. Household employment taxes. d. 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. e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. f. Recapture taxes. 2. You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions. 3. You had net earnings from self-employment of at least $400. 4. 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. 5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments. 6. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i). 7. You purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by transferring the credit to the dealer. See Form 8936 and Schedule A (Form 8936). Line Instructions for Forms 1040 and 1040-SR Introduction Also see the instructions for Schedule 1 through Schedule 3 that follow the Form 1040 and 1040-SR instructions. What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if you were born before January 2, 1960. Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1 through December 31, 2024, enter the beginning and ending months of your fiscal year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR. Write-in information. If you need to write a word, code, and/or dollar amount on Form 1040 or 1040-SR to explain an item of income or deduction, but don't have enough space to enter the word, code, and/or dollar amount, you can put an asterisk next to the applicable line number and put a footnote at the bottom of page 2 of your tax return indicating the line number and the word, code, and/or dollar amount you need to enter. Section references are to the Internal Revenue Code. Name and Address Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name in the entry space below the filing status checkboxes instead of below your name. If you are currently incarcerated, enter your inmate identifying number near your last name. If you filed a joint return for 2023 and you are filing a joint return for 2024 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2023 return. Name Change If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before 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 box number only if your post office doesn't deliver mail to your home. Foreign Address If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name. Follow the country’s practice for entering the postal code and the name of the province, county, or state. Death of a Taxpayer If a taxpayer died before filing a return for 2024, 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 didn't have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information isn't provided, it may delay the processing of the return. If your spouse died in 2024 and you didn't remarry in 2024, or if your spouse died in 2025 before filing a return for 2024, you can file a joint return. A joint return should show your spouse's 2024 income before death and your income for all of 2024. Enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, they must also sign. All payers of income, including financial institutions, should be promptly notified 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 shouldn't be used for tax years after the year of death, except for estate tax return purposes. Social Security Number (SSN) An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at SSA.gov/forms/ss-5.pdf, from your local SSA office, or by calling the SSA at 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 1040 or 1040-SR, W-2, and 1099 agree with your social security card. If they don’t, certain deductions and credits on Form 1040 or 1040-SR may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA. Once you are issued an SSN, use it to file your tax return. Use your SSN to file your tax return even if your SSN does not authorize employment or if you have been issued an SSN that authorizes employment and you lose your employment authorization. An ITIN won’t be issued to you once you have been issued an SSN. If you received your SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens If you are a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN. If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Some ITINs must be renewed. If you haven't used your ITIN on a federal tax return at least once for tax years 2021, 2022, or 2023, it has expired and must be renewed if you need to file a federal tax return. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov/ITIN. An ITIN is for tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U.S. law. For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions. If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITIN. Nonresident Alien Spouse If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, or Your spouse is filing a separate return. Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. 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 can also have $3 go to the fund. If you check a box, your tax or refund won't change. Filing Status Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last. Married filing separately. Single. Head of household. Married filing jointly. Qualifying surviving spouse. For information about marital status, see Pub. 501. More than one filing status can apply to you. You can choose the one for which you qualify that will give you the lowest tax. Single You can check the “Single” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if any of the following was true on December 31, 2024. You were never married. You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2024, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box. You were widowed before January 1, 2024, and didn't remarry before the end of 2024. But if you have a child, you may be able to use the qualifying surviving spouse filing status. See the instructions for Qualifying Surviving Spouse, later. Married Filing Jointly You can check the “Married filing jointly” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if any of the following apply. You were married at the end of 2024, even if you didn't live with your spouse at the end of 2024. Your spouse died in 2024 and you didn't remarry in 2024. You were married at the end of 2024 and your spouse died in 2025 before filing a 2024 return. A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn't live together all year. However, both persons must sign the return. Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return. 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 their income, or You don’t want to be responsible for any taxes due if your spouse doesn't have enough tax withheld or doesn't pay enough estimated tax. See the instructions for Married Filing Separately. Also see Innocent Spouse Relief under General Information, later. Nonresident aliens and dual-status aliens. Generally, a married couple can't file a joint return if either spouse is a nonresident alien at any time during the year. However, you and your spouse can choose to be treated as U.S. residents for the entire year and file a joint return if one spouse was a nonresident alien at the end of the taxable year (the nonresident spouse) and the other was a U.S. citizen or resident at the end of the taxable year. This choice remains in effect in subsequent years until terminated. You and your spouse can also choose to file as U.S. residents for the entire year if both of you are U.S. citizens or residents at the end of the year and either (or both) of you were a nonresident at the beginning of the year (the dual-status spouse(s)). You can only make this choice for 1 year, and it does not apply to any future years. If you and your spouse are making either of these choices to be treated as U.S. residents for 2024, check the box in the Filing Status section and enter the name of the nonresident spouse or dual-status spouse(s) (whichever applies to you) in the entry space. Also check the box and enter their name if you and your nonresident spouse made the choice to be treated as residents in a prior year and the choice remains in effect. To make either choice for 2024, you and your spouse must file a joint return and attach a statement, signed by both spouses, to your return. To find out what information must be included in the statement, as well as more information on these choices, see Nonresident Spouse Treated as a Resident for nonresident aliens and Choosing Resident Alien Status for dual-status aliens in Pub. 519. Married Filing Separately Check the “Married filing separately” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if you are married, at the end of 2024, and file a separate return. Enter your spouse’s name in the entry space below the filing status checkboxes. Be sure to enter your spouse’s SSN or ITIN in the space for spouse’s SSN on Form 1040 or 1040-SR. If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA” in the entry space below the filing status checkboxes. For electronic filing, enter the spouse's name or “NRA” if the spouse doesn’t have an SSN or ITIN in the entry space below the filing status checkboxes. If you are married and file a separate return, you generally report only your own income, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555. However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the student loan interest deduction or the education credits, and you will only be able to take the earned income credit and child and dependent care credit in very limited circumstances. You also can't take the standard deduction if your spouse itemizes deductions. For situations when you might want to file separately, see Joint and several tax liability, earlier. You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2024. See Married persons who live apart, later. Head of Household You can check the “Head of household” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if you are unmarried and provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies. You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2024. But if, at the end of 2024, your divorce wasn't final (an interlocutory decree), you are considered married. You are married but lived apart from your spouse for the last 6 months of 2024 and you meet the other rules under Married persons who live apart, later. You are married and your spouse was a nonresident alien at any time during the year and the election to treat the alien spouse as a resident alien is not made. See Nonresident aliens and dual-status aliens, earlier. Check the “Head of household” box only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies. Test 1. You paid over half the cost of keeping up a home that was the main home for all of 2024 of your parent whom you can claim as a dependent, except under a multiple support agreement (see Who Qualifies as Your Dependent, later). Your parent didn't have to live with you. Test 2. You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you, later). Any person whom you can claim as a dependent. But don’t include: Your child whom you claim as your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later; Any person who is your dependent only because the person lived with you for all of 2024; or Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later. Your unmarried qualifying child who isn't your dependent. Your married qualifying child who isn't your dependent only because you can be claimed as a dependent on someone else's 2024 return. Your qualifying child who, even though you are the custodial parent, isn't your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later. If the child isn't claimed as your dependent, enter the child's name in the entry space below the filing status checkboxes. If you don’t enter the name, it will take us longer to process your return. Qualifying child. To find out if someone is your qualifying child, see Step 1 under Who Qualifies as Your Dependent, later. Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent, later. The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable. If the person for whom you kept up a home was born or died in 2024, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year the child was alive. If the person is anyone else, see Pub. 501. Similarly, if you adopted the person for whom you kept up a home in 2024, the person was lawfully placed with you for legal adoption by you in 2024, or the person was an eligible foster child placed with you during 2024, the person is considered to have lived with you for more than half of 2024 if your main home was this person’s main home for more than half the time since the person was adopted or placed with you in 2024. Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501. Married persons who live apart. Even if you weren’t divorced or legally separated at the end of 2024, you are considered unmarried if all of the following apply. You lived apart from your spouse for the last 6 months of 2024. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home. You file a separate return from your spouse. You paid over half the cost of keeping up your home for 2024. Your home was the main home of your child, stepchild, or foster child for more than half of 2024 (if half or less, see Exception to time lived with you, earlier). You can claim this child as your dependent or could claim the child except that the child's other parent can claim the child under the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Qualifying Surviving Spouse You can check the “Qualifying surviving spouse” box in the Filing Status section on page 1 of Form 1040 or 1040-SR and use joint return tax rates for 2024 if all of the following apply. Your spouse died in 2022 or 2023 and you didn't remarry before the end of 2024. You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2024: The child had gross income of $5,050 or more, The child filed a joint return, or You could be claimed as a dependent on someone else’s return. If the child isn’t claimed as your dependent, enter the child’s name in the entry space below the filing status checkboxes. If you don’t enter the name, it will take us longer to process your return. This child lived in your home for all of 2024. If the child didn't live with you for the required time, see Exception to time lived with you, later. You paid over half the cost of keeping up your home. You could have filed a joint return with your spouse the year your spouse died, even if you didn't actually do so. If your spouse died in 2024, you can't file as qualifying surviving spouse. Instead, see the instructions for Married Filing Jointly, earlier. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent, later. The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable. A child is considered to have lived with you for all of 2024 if the child was born or died in 2024 and your home was the child's home for the entire time the child was alive. Similarly, if you adopted the child in 2024, or the child was lawfully placed with you for legal adoption by you in 2024, the child is considered to have lived with you for all of 2024 if your main home was this child's main home for the entire time since the child was adopted or placed with you in 2024. Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501. Digital Assets Digital assets are any digital representations of value that are recorded on a cryptographically secured distributed ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal income tax purposes. Check the “Yes” box next to the question on digital assets on page 1 of Form 1040 or 1040-SR if at any time during 2024, you (a) received (as a reward, award, or payment for property or services); or (b) sold, exchanged, or otherwise disposed of a digital asset (or any financial interest in any digital asset). For example, check “Yes” if at any time during 2024 you: Received digital assets as payment for property or services provided; Received digital assets as a result of a reward or award; Received new digital assets as a result of mining, staking, and similar activities; Received digital assets as a result of a hard fork; Disposed of digital assets in exchange for property or services; Disposed of a digital asset in exchange or trade for another digital asset; Sold a digital asset; or Otherwise disposed of any other financial interest in a digital asset. You have a financial interest in a digital asset if you are the owner of record of a digital asset, or have an ownership stake in an account that holds one or more digital assets, including the rights and obligations to acquire a financial interest, or you own a wallet that holds digital assets. The following actions or transactions in 2024, alone, generally don’t require you to check “Yes”: Holding a digital asset in a wallet or account; Transferring a digital asset from one wallet or account you own or control to another wallet or account that you own or control; or Purchasing digital assets using U.S. or other real currency, including through the use of electronic platforms such as PayPal and Venmo. Do not leave the question unanswered. You must answer “Yes” or “No” by checking the appropriate box. For more information, go to IRS.gov/VirtualCurrencyFAQs. How To Report Digital Asset Transactions If, in 2024, you disposed of any digital asset, which you held as a capital asset, through a sale, trade, exchange, payment, or other transfer, check “Yes” and use Form 8949 to calculate your capital gain or loss and report that gain or loss on Schedule D (Form 1040). If you received any digital asset as compensation for services or disposed of any digital asset that you held for sale to customers in a trade or business, you must report the income as you would report other income of the same type (for example, W-2 wages on Form 1040 or 1040-SR, line 1a, or inventory or services on Schedule C). If you received ordinary income in connection with digital assets that isn't reported elsewhere on your return, see the instructions for Schedule 1, line 8v. If you disposed of any digital asset by gift, you may be required to file Form 709. See Who Must File and Transfers Subject to the Gift Tax in the Instructions for Form 709 for more information. Standard Deduction If you are filing Form 1040-SR, you can find a Standard Deduction Chart on the last page of that form. Don’t file the Standard Deduction Chart with your return. Single and Married Filing Jointly If you or your spouse (if you are married and filing a joint return) can be claimed as a dependent on someone else’s return, check the appropriate box in the Standard Deduction section. If you are married and file a joint return, you can be claimed as a dependent on someone else's return if you file the joint return only to claim a refund of withheld income tax or estimated tax paid. If you were a dual-status alien, check the “Spouse itemizes on a separate return or you were a dual-status alien” box. If you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2024 and you and your spouse agree to be taxed on your combined worldwide income, don’t check the box. See Nonresident aliens and dual-status aliens, earlier, for more information on making the election for you and your spouse to be taxed on your combined worldwide income. Age/Blindness If you or your spouse (if you are married and filing a joint return) were born before January 2, 1960, or were blind at the end of 2024, check the appropriate boxes on the line labeled “Age/Blindness.” Don’t check any boxes for your spouse if your filing status is head of household. Death of spouse in 2024. If your spouse was born before January 2, 1960, but died in 2024 before reaching age 65, don’t check the box that says “Spouse was born before January 2, 1960.” A person is considered to reach age 65 on the day before the person’s 65th birthday. Example. Your spouse was born on February 14, 1959, and died on February 13, 2024. Your spouse is considered age 65 at the time of death. Check the appropriate box for your spouse. However, if your spouse died on February 12, 2024, your spouse isn't considered age 65. Don’t check the box. Death of taxpayer in 2024. If you are preparing a return for someone who died in 2024, see Pub. 501 before completing the standard deduction information. Blindness If you weren’t totally blind as of December 31, 2024, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that: You can't see better than 20/200 in your better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. If your eye condition isn't likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead. You must keep the statement for your records. If you receive a notice or letter but you would prefer to have it in Braille or large print, you can use Form 9000, Alternative Media Preference, to request notices in an alternative format including Braille, large print, audio, or electronic. You can attach Form 9000 to your return or mail it separately. You can download, or view online, tax forms and publications in a variety of formats including text-only, Braille ready files, browser-friendly HTML (other than tax forms), accessible PDF, and large print. Married Filing Separately If your filing status is married filing separately and your spouse itemizes deductions on their return, check the “Spouse itemizes on a separate return or you were a dual-status alien” box. If your filing status is married filing separately and your spouse was born before January 2, 1960, or was blind at the end of 2024, you can check the appropriate box(es) on the line labeled “Age/Blindness” if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return. Who Qualifies as Your Dependent Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents Follow the steps below to find out if a person qualifies as your dependent and to find out if your dependent qualifies you to take the child tax credit or the credit for other dependents. If you have more than four dependents, check the box under Dependents on page 1 of Form 1040 or 1040-SR and include a statement showing the information required in columns (1) through (4). The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. Before you begin. See the definition of Social security number, later. If you want to claim the child tax credit or the credit for other dependents, you (and your spouse if filing jointly) must have an SSN or ITIN issued on or before the due date of your 2024 return (including extensions). If an ITIN is applied for on or before the due date of a 2024 return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return. Step 1. Do You Have a Qualifying Child? A qualifying child is your... Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) was ... Under age 19 at the end of 2024 and younger than you (or your spouse if filing jointly) or Under age 24 at the end of 2024, a student (defined later), and younger than you (or your spouse if filing jointly) or Any age and permanently and totally disabled (defined later) Who didn't provide over half of their own support for 2024 (see Pub. 501) Who isn't filing a joint return for 2024 or is filing a joint return for 2024 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples) Who lived with you for more than half of 2024. If the child didn't live with you for the required time, see Exception to time lived with you, later. If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2024, see Qualifying child of more than one person, later. 1. Do you have a child who meets the conditions to be your qualifying child? [ ] Yes. Go to Step 2. [ ] No. Go to Step 4. Step 2. Is Your Qualifying Child Your Dependent? 1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.) [ ] Yes. [ ] No. You can't claim this child as a dependent. 2. Was the child married? [ ] Yes. See Married person, later. [ ] No. 3. Are you filing a joint return for 2024? [ ] Yes. You can claim this child as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step 3. [ ] No. 4. Could you be claimed as a dependent on someone else's 2024 tax return? (If the person who could claim you on their 2024 tax return is not required to file, and isn't filing a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) [ ] Yes. You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules. [ ] No. You can claim this child as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step 3. Step 3. Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents? 1. Did the child have an SSN, ITIN, or adoption taxpayer identification number (ATIN) issued on or before the due date of your return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the child on or before the due date of your return (including extensions).) [ ] Yes. [ ] No. You can’t claim the child tax credit or the credit for other dependents for this child. 2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.) [ ] Yes. [ ] No. You can’t claim the child tax credit or the credit for other dependents for this child. 3. Was the child under age 17 at the end of 2024? [ ] Yes. [ ] No. You can claim the credit for other dependents for this child. Check the “Credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. 4. Did this child have an SSN valid for employment issued before the due date of your 2024 return (including extensions)? (See Social Security Number, later.) [ ] Yes. You can claim the child tax credit for this person. Check the “Child tax credit” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. [ ] No. You can claim the credit for other dependents for this child. Check the “Credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. Step 4. Is Your Qualifying Relative Your Dependent? A qualifying relative is your... Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild) or Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew) or Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle) or Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law. If the person didn't live with you for the required time, see Exception to time lived with you, later. Who wasn't a qualifying child (see Step 1) of any taxpayer for 2024. For this purpose, a person isn't a taxpayer if the person isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples. Who had gross income of less than $5,050 in 2024. If the person was permanently and totally disabled, see Exception to gross income test, later. For whom you provided over half of the person’s support in 2024. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped child, later. 1. Does any person meet the conditions to be your qualifying relative? [ ] Yes. [ ] No. 2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.) [ ] Yes. [ ] No. You can't claim this person as a dependent. 3. Was your qualifying relative married? [ ] Yes. See Married person, later. [ ] No. 4. Are you filing a joint return for 2024? [ ] Yes. You can claim this person as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR. Then, go to Step 5. [ ] No. 5. Could you be claimed as a dependent on someone else's 2024 tax return? (If the person who could claim you on their 2024 tax return is not required to file, and isn't filing a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) [ ] Yes. You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules. [ ] No. You can claim this person as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR. Then, go to Step 5. Step 5. Does Your Qualifying Relative Qualify You for the Credit for Other Dependents? 1. Did your qualifying relative have an SSN, ITIN, or ATIN issued on or before the due date of your 2024 return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the qualifying relative on or before the return due date (including extensions).) [ ] Yes. [ ] No. You can’t claim the credit for other dependents for this qualifying relative. 2. Was your qualifying relative a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or a U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.) [ ] Yes. You can claim the credit for other dependents for this dependent. Check the “Credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. [ ] No. You can’t claim the credit for other dependents for this qualifying relative. Definitions and Special Rules Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Adoption taxpayer identification numbers (ATINs). If you have a dependent who was placed with you for legal adoption and you don’t know the dependent’s SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn't a U.S. citizen or resident alien, apply for an ITIN instead using Form W-7. Children of divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of the child’s noncustodial parent (defined later) if all of the following conditions apply. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2024 (whether or not they are or were married). The child received over half of the child’s support for 2024 from the parents (and the rules on Multiple support agreements, later, don’t apply). Support of a child received from a parent's spouse is treated as provided by the parent. The child is in custody of one or both of the parents for more than half of 2024. Either of the following applies. The custodial parent signs Form 8332 or a substantially similar statement that they won't claim the child as a dependent for 2024, and the noncustodial parent includes a copy of the form or statement with their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2024. If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credits and credit for other dependents (lines 19 and 28). However, this doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these other benefits. See Pub. 501 for details. Custodial and noncustodial parents. The custodial parent is the parent with whom the child lived for the greater number of nights in 2024. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details. Post-1984 and pre-2009 decree or agreement. The decree or agreement must state all three of the following. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. The other parent won't claim the child as a dependent. The years for which the claim is released. The noncustodial parent must include all of the following pages from the decree or agreement. Cover page (include the other parent's SSN on that page). The pages that include all the information identified in (1) through (3) above. Signature page with the other parent's signature and date of agreement. You must include the required information even if you filed it with your return in an earlier year. Post-2008 decree or agreement. If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to certain tax benefits for a child, and the noncustodial parent must include a copy with their return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support. Release of certain tax benefits revoked. A custodial parent who has revoked their previous release of a claim to certain tax benefits for a child must include a copy of the revocation with their return. For details, see Form 8332. Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4, question 2; and Step 5, question 2. Exception to gross income test. If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501. Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents, earlier, or Kidnapped child, later. If the person meets all other requirements to be your qualifying child but was born or died in 2024, the person is considered to have lived with you for more than half of 2024 if your home was this person's home for more than half the time the person was alive in 2024. If the person meets all other requirements to be your qualifying child but you adopted the person in 2024, the person was lawfully placed with you for legal adoption by you in 2024, or the person was an eligible foster child placed with you during 2024, the person is considered to have lived with you for more than half of 2024 if your main home was this person's main home for more than half the time since the person was adopted or placed with you in 2024. Any other person is considered to have lived with you for all of 2024 if the person was born or died in 2024 and your home was this person's home for the entire time the person was alive in 2024 or if you adopted the person in 2024, the person was lawfully placed with you for legal adoption by you in 2024, or the person was an eligible foster child placed with you during 2024 and your main home was the person's main home for the entire time since the person was adopted or placed with you in 2024. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying surviving spouse filing status, the child tax credit, the credit for other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC). Married person. If the person is married and files a joint return, you can't claim that person as your dependent. However, if the person is married but doesn't file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim that person as a dependent. (See Pub. 501 for details and examples.) In that case, go to Step 2, question 3 (for a qualifying child), or Step 4, question 4 (for a qualifying relative). Multiple support agreements. If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501. Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2024, the person can't 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. Public assistance payments. If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501. Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies. Child tax credit and credit for other dependents (line 19) and additional child tax credit (line 28). Head of household filing status. Credit for child and dependent care expenses (Schedule 3, line 2). Exclusion for dependent care benefits (Form 2441, Part III). Earned income credit (line 27). No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. For purposes of these rules, the term "parent" means a biological or adoptive parent of an individual. It doesn't include a stepparent or foster parent unless that person has adopted the individual. If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2024. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2024. If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2024. If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2024, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child. Example. Your child meets the conditions to be a qualifying child for both you and your parent. Your child doesn't meet the conditions to be a qualifying child of any other person, including your child’s other parent. Under the rules just described, you can claim your child as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your parent can't claim any of those five tax benefits based on your child. However, if your parent’s AGI is higher than yours and you do not claim your child as a qualifying child, your child is the qualifying child of your parent. For more details and examples, see Pub. 501. If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you can't claim any benefits based on this child. Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration (SSA). See Social Security Number (SSN), earlier. If your dependent won't have a number by the date your return is due, see What if You Can't File on Time? earlier. For the child tax credit, your child must have the required SSN. The required SSN is one that is valid for employment and that is issued by the SSA before the due date of your 2024 return (including extensions). If your child was a U.S. citizen when the child received the SSN, the SSN is valid for employment. If “Not Valid for Employment” is printed on your child’s social security card and your child’s immigration status has changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your child’s social security card, your child has the required SSN only as long as the DHS authorization is valid. If your dependent child was born and died in 2024 and you do not have an SSN for the child, enter “Died” in column (2) of the Dependents section and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive. If you, or your spouse if filing jointly, didn't have an SSN (or ITIN) issued on or before the due date of your 2024 return (including extensions), you can't claim the child tax credit or the credit for other dependents on your original or an amended 2024 return. If you apply for an ITIN on or before the due date of your 2024 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return. Student. A student is a child who during any part of 5 calendar months of 2024 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 school offering courses only through the Internet. Income Generally, you must report all income except income that is exempt from tax by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines 1 through 7 and Schedule 1, lines 1 through 8z. Also see Pub. 525. Forgiveness of Paycheck Protection Program (PPP) Loans You don’t need to include the amount of a forgiven PPP Loan in your income. Although you don’t need to report the income from the forgiveness of your PPP Loan on Form 1040 or 1040-SR, you do need to report certain information related to your PPP Loan as an attachment to your tax return. For more information, see Pub. 525. Foreign-Source Income You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United States. If you worked abroad, you may be able to exclude part or all of your foreign earned income. For details, see Pub. 54 and Form 2555. Foreign retirement plans. If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Rev. Proc. 2014-55, 2014-44 I.R.B. 753, available at IRS.gov/irb/2014-44_IRB#RP-2014-55, to find out if you can elect to defer tax on the undistributed income. Report distributions from foreign pension plans on lines 5a and 5b. Foreign accounts and trusts. You must complete Part III of Schedule B if you: Had a foreign account; or Received a distribution from, or were a grantor of, or a transferor to, a foreign trust. You may also have to file Form 3520. Foreign financial assets. If you had foreign financial assets in 2024, you may have to file Form 8938. See Form 8938 and its instructions. Chapter 11 Bankruptcy Cases If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's income tax return includes: Earnings from services you performed after the beginning of the case (both wages and self-employment income); and Income from property described in section 541 of title 11 of the U.S. Code that you either owned when the case began or that you acquired after the case began and before the case was closed, dismissed, or converted to a case under a different chapter. Because this income is taxable to the estate, don’t include this income on your own individual income tax return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. Also, you (or the trustee if one is appointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on Form W-2. A similar allocation is required for income and withheld income tax reported to you on Forms 1099. You must also include a statement that indicates you filed a chapter 11 case and that explains how income and withheld income tax reported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at IRS.gov/irb/2006-40_IRB#NOT-2006-83. Community Property States Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually follow state law to determine what is community income and what is separate income. For details, see Form 8958 and Pub. 555. Nevada, Washington, and California domestic partners. A registered domestic partner in Nevada, Washington, or California must generally report half the combined community income of the individual and their domestic partner. See Form 8958 and Pub. 555. Rounding Off to Whole Dollars You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3. If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. If you are entering amounts that include cents, make sure to include the decimal point. There is no cents column on the form. The lines on Forms 1040 and 1040-SR are the same. References to lines in the following instructions refer to the line on either form. Line 1a Total Amount From Form(s) W-2, Box 1 Enter the total amount from Form(s) W-2, box 1. If a joint return, also include your spouse's income from Form(s) W-2, box 1. If you earned wages while you were an inmate in a penal institution, report these amounts on Schedule 1, line 8u. Do not report these wages on line 1a. See the instructions for Schedule 1, line 8u. If you received a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457(b) plan and it was reported in box 1 of Form W-2, do not include this amount on Form 1040, line 1a. This amount is reported on Schedule 1, line 8t. Line 1b Household Employee Wages Not Reported on Form(s) W-2 Enter the total of your wages received as a household employee that was not reported on Form(s) W-2. An employer isn’t required to provide a Form W-2 to you if they paid you wages of less than $2,700 in 2024. For information on employment taxes for household employees, see Tax Topic 756. Line 1c Tip Income Not Reported on Line 1a Enter the total of your tip income that was not reported on Form 1040, line 1a. This should include any tip income you didn’t report to your employer and any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531 for more details. Also include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line 1c. You may owe social security and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions for Schedule 2, line 5. Line 1d Medicaid Waiver Payments Not Reported on Form(s) W-2, Box 1 Enter your taxable Medicaid waiver payments that were not reported on Form(s) W-2. Also enter the total of your taxable and nontaxable Medicaid waiver payments that were not reported on Form(s) W-2, or not reported in box 1 of Form(s) W-2, if you choose to include nontaxable payments in earned income for purposes of claiming a credit or other tax benefit. If you and your spouse both received nontaxable Medicaid waiver payments during the year, you and your spouse can make different choices about including payments in earned income. See the instructions for Schedule 1, line 8s. If you are a sole proprietor in a business of providing home care services, see the Schedule C instructions for how to report these amounts. Your nontaxable Medicaid waiver payments may have been reported to you on Form(s) W-2, box 12, with Code II. If you received nontaxable Medicaid waiver payments, and box 1 of your Form(s) W-2 is blank or has zeros, and you are choosing not to include nontaxable payments in earned income for purposes of claiming a credit, do not attach any of these Form(s) W-2 to your return. Line 1e Taxable Dependent Care Benefits From Form 2441, Line 26 Enter the total of your taxable dependent care benefits from Form 2441, line 26. Dependent care benefits should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits. Line 1f Employer-Provided Adoption Benefits From Form 8839, Line 29 Enter the total of your employer-provided adoption benefits from Form 8839, line 29. Employer-provided adoption benefits should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You may also be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2024. Line 1g Wages From Form 8919, Line 6 Enter the total of your wages from Form 8919, line 6. Line 1h Other Earned Income If you received scholarship or fellowship grants that were not reported to you on Form W-2, report these amounts on Schedule 1, line 8r. See the instructions for Schedule 1, line 8r. The following types of income must be included in the total on line 1h. Strike or lockout benefits (other than bona fide gifts). Excess elective deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2024 under all plans was more than $23,000 (excluding catch-up contributions, as explained later), include the excess on line 1h. This limit is (a) generally, $16,000 if you have only SIMPLE plans, or (b) $26,000 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don’t include the excess attributable to such contributions on line 1h. They are already included as income in box 1 of your Form W-2. A higher limit of $17,600 may apply to participants in certain SIMPLE plans. A higher limit may also apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information. If you were age 50 or older at the end of 2024, your employer may have allowed an additional deferral (catch-up contributions) of up to $7,500 (generally, $3,500 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals. A higher catch-up contribution limit of $3,850 may apply to participants in certain SIMPLE plans. Contact your plan administrator for more information. You can't deduct the amount deferred. It isn't included as income in box 1 of your Form W-2. Disability pensions shown on Form 1099-R if you haven’t reached the minimum retirement age set by your employer. But see Insurance Premiums for Retired Public Safety Officers in the instructions for lines 5a and 5b. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA) are reported on lines 5a and 5b. Payments from an IRA are reported on lines 4a and 4b. Corrective distributions from a retirement plan shown on Form 1099-R of excess elective deferrals and excess contributions (plus earnings). But don’t include distributions from an IRA on line 1h. Instead, report distributions from an IRA on lines 4a and 4b. Line 1i Nontaxable Combat Pay Election If you elect to include your nontaxable combat pay in your earned income when figuring the EIC, enter the amount on line 1i. See the instructions for line 27. Were You a Statutory Employee? If you were a statutory employee, the “Statutory employee” box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople and certain agent or commission drivers, certain traveling salespeople, and certain homeworkers. Statutory employees report the amount shown in box 1 of Form W-2 on a Schedule C along with any related business expenses. Missing or Incorrect Form W-2? Your employer is required to provide or send Form W-2 to you no later than January 31, 2025. If you don’t receive it by early February, use Tax Topic 154 to find out what to do. Even if you don’t get a Form W-2, you must still report your earnings. If you lose your Form W-2 or it is incorrect, ask your employer for a new one. Line 2a Tax-Exempt Interest If you received any tax-exempt interest (including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID, and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line 2a. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net amount of tax-exempt OID on line 2a (that is, the excess of tax-exempt OID for the year over the amortized acquisition premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium. Also include on line 2a any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 12 of Form 1099-DIV. Don’t include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account. Don’t include any amounts related to the forgiveness of PPP Loans on this line. Line 2b Taxable Interest Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 2b. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions applies to you. For more details about reporting taxable interest, including market discount on bonds and adjustments for amortizable bond premium or acquisition premium, see Pub. 550. Interest credited in 2024 on deposits that you couldn't withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2024 income. For details, see Pub. 550. If you get a 2024 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2024, see Pub. 550. Line 3a Qualified Dividends Enter your total qualified dividends on line 3a. Qualified dividends are also included in the ordinary dividend total required to be shown on line 3b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV. Exception. Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but aren't qualified dividends. These include: Dividends you received as a nominee. See the Schedule B instructions. Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock isn't entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule just described. Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property. Payments in lieu of dividends, but only if you know or have reason to know that the payments aren't qualified dividends. Dividends from a corporation that first became a surrogate foreign corporation after December 22, 2017, other than a foreign corporation that is treated as a domestic corporation under section 7874(b). Example 1. You bought 5,000 shares of XYZ Corp. common stock on July 8. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9 through August 11). The 121-day period began on May 17 (60 days before the ex-dividend date) and ended on September 14. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days. Example 2. The facts are the same as in Example 1 except that you bought the stock on July 15 (the day before the ex-dividend date), and you sold the stock on September 16. You held the stock for 63 days (from July 16 through September 16). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16 through September 14). Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 8. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16. The ABC Mutual Fund advises you that the part of the dividend eligible to be treated as qualified dividends equals 2 cents a share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 11. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days. Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, whichever applies, to figure your tax. See the instructions for line 16 for details. Line 3b Ordinary Dividends Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 3b. This amount should be shown in box 1a of Form(s) 1099-DIV. You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else. Nondividend Distributions Some distributions are a return of your cost (or other basis). They won't be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Form 8949. For details, see Pub. 550. Dividends on insurance policies are a partial return of the premiums you paid. Don’t report them as dividends. Include them in income on Schedule 1, line 8z, only if they exceed the total of all net premiums you paid for the contract. Lines 4a and 4b IRA Distributions You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 4a and 4b instructions, an IRA includes a traditional IRA (which includes a traditional IRA that receives contributions from a simplified employee pension (SEP) arrangement), Roth IRA (which includes a Roth IRA that receives contributions from a SEP arrangement), and a SIMPLE IRA (a SIMPLE IRA may either be a traditional SIMPLE IRA or a Roth SIMPLE IRA). Attach Form(s) 1099-R to Form 1040 or 1040-SR if any federal income tax was withheld. For purposes of these Exceptions, Roth IRA includes a Roth SIMPLE IRA. Exception 1. Enter the total distribution on line 4a if you rolled over part or all of the distribution from one: Roth IRA to another Roth IRA, or IRA (other than a Roth IRA) to a qualified plan or another IRA (other than a Roth IRA). Also enter “Rollover” next to line 4b. If the total distribution was rolled over, enter -0- on line 4b. If the total distribution wasn't rolled over, enter the part not rolled over on line 4b unless Exception 2 applies to the part not rolled over. Generally, a rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B. If you rolled over the distribution into a qualified plan or you made the rollover in 2025, include a statement explaining what you did. Exception 2. If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b. You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional IRAs for 2024 or an earlier year. If you made nondeductible contributions to these IRAs for 2024, also see Pub. 590-A and Pub. 590-B. You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 4b; you don’t have to see Form 8606 or its instructions. Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2018 or an earlier year. Distribution code Q is shown in box 7 of Form 1099-R. You converted part or all of a traditional IRA or traditional SIMPLE IRA to a Roth IRA in 2024. You had a 2023 or 2024 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year. You made excess contributions to your IRA for an earlier year and had them returned to you in 2024. You recharacterized part or all of a contribution to a Roth IRA as a contribution to a traditional IRA, or vice versa. Exception 3. If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 4a. If the total amount distributed is a QCD, enter -0- on line 4b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 4b unless Exception 2 applies to that part. Enter “QCD” next to line 4b. A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70 1/2 when the distribution was made. Generally, your total QCDs for the year can't be more than $105,000. This includes any amount (up to $53,000) of a one-time QCD to a split-interest entity (SIE). If you file a joint return, the same rules apply to your spouse. The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. If you make the one-time QCD to an SIE, you must attach a statement to your return. See Pub. 590-B for details on QCDs, including the information you must include on the attachment for QCDs to an SIE. You can't claim a charitable contribution deduction for any QCD not included in your income. Exception 4. If all or part of the distribution is a health savings account (HSA) funding distribution (HFD), enter the total distribution on line 4a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 4b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that isn't an HFD on line 4b unless Exception 2 applies to that part. Enter “HFD” next to line 4b. An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you can generally elect to exclude an HFD from your income once in your lifetime. You can't exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details. The amount of an HFD reduces the amount you can contribute to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III. More than one exception applies. If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 4b. For example: “Line 4b – $1,000 Rollover and $500 HFD.” But you don’t need to attach a statement if only Exception 2 and one other exception apply. More than one distribution. If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 4b. Enter the total amount of those distributions on line 4a. You must start receiving at least a minimum amount from your traditional IRA by April 1 of the year following the year you reach age 73. If you don’t receive the minimum distribution amount, you may have to pay an additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590-B. You may have to pay an additional tax if you received an early distribution from your IRA and the total wasn't rolled over. See the instructions for Schedule 2, line 8, for details. More information. For more information about IRAs, see Pub. 590-A and Pub. 590-B. Lines 5a and 5b Pensions and Annuities You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Don’t include the following payments on lines 5a and 5b. Instead, report them on line 1h. Disability pensions received before you reach the minimum retirement age set by your employer. Corrective distributions (including any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income. Attach Form(s) 1099-R to Form 1040 or 1040-SR if any federal income tax was withheld. Fully Taxable Pensions and Annuities Your payments are fully taxable if (a) you didn't contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2024. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 5b; don’t make an entry on line 5a. Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits. Partially Taxable Pensions and Annuities Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 5a. If your Form 1099-R doesn't show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 5b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method, later, to find out if you must use that method to figure the taxable part. You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939. If your Form 1099-R shows a taxable amount, you can report that amount on line 5b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies. Insurance Premiums for Retired Public Safety Officers If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew who is retired because of disability or because you reached normal retirement age), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from the plan maintained by the employer from which you retired as a public safety officer. The distribution can be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract, or the distribution can be made to you to pay to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums paid or $3,000. You can make this election only for amounts that would otherwise be included in your income. The amount excluded from your income can’t be used to claim a medical expense deduction. An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan. You can exclude from income only the smaller of the amount of the premiums paid or $3,000. This is true if the distribution was made directly from the plan to the provider of the accident or health plan or long-term care insurance contract or if the distribution was made to you and you paid the provider of the accident or health plan or long-term care insurance contract. If you received a distribution from your eligible retirement plan, and you used part of that distribution to pay premiums for an accident or health plan or long-term care insurance contract, you can still exclude from income only the smaller of the amount of the premiums paid or $3,000. The rest of the distribution is taxable to you and must be reported on line 5b. If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn't reflect the exclusion. Report your total distributions on line 5a and the taxable amount on line 5b. Enter “PSO” next to line 5b. Simplified Method Worksheet—Lines 5a and 5b Simplified Method Worksheet-Lines 5a and 5b Simplified Method Worksheet—Lines 5a and 5b Simplified Method Worksheet—Lines 5a and 5b Summary: This is the simplified method worksheet. It is used to figure the taxable part of your pension or annuity using the simplified method. Before you begin: If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below. Before you begin: More than one pension or annuity. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040 or 1040-SR, line 5b. Enter the total pension or annuity payments received in 2024 on Form 1040 or 1040-SR, line 5a. The line items to be completed are: "1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040 or 1040-SR, line 5a." field "2. Enter your cost in the plan at the annuity starting date. Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3." field "3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below." field "4. Divide line 2 by the number on line 3." field "5. Multiply line 4 by the number of months for which this year’s payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6." field "6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year’s worksheet." field "7. Subtract line 6 from line 2." field "8. Enter the smaller of line 5 or line 7." field "9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040 or 1040-SR, line 5b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers before entering an amount on line 5b." field "10. Was your annuity starting date before 1987?" "Yes. STOP. Do not complete the rest of this worksheet."checkbox, field "No. Add lines 6 and 8. This is the amount you have recovered tax free through 2024. You will need this number if you need to fill out this worksheet next year." checkbox, field "11. Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won’t have to complete this worksheet next year. The payments you receive next year will generally be fully taxable."field Table 1 for Line 3 Above IF the age at annuity starting date was AND your annuity starting date was before November 19, 1996, enter on line 3 AND your annuity starting date was after November 18, 1996, enter on line 3 55 or under 300 360 56–60 260 310 61–65 240 260 66–70 170 210 71 or older 120 160 Table 2 for Line 3 Above IF the combined ages at annuity starting date were THEN enter on line 3 110 or under 410 111–120 360 121–130 310 131–140 260 141 or older 210 Please click here for the text description of the image. If you are retired on disability and reporting your disability pension on line 1h, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to line 1h. Payments when you are disabled. If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat those payments as disability payments. The payments must be reported as a pension or annuity. You must include in your income any amounts that you received that you would have received in retirement had you not become disabled as a result of a terrorist attack. Include in your income any payments you receive from a 401(k), pension, or other retirement plan to the extent that you would have received the amount at the same or later time regardless of whether you had become disabled. Example. You were a contractor who was disabled as a direct result of participating in efforts to clean up the World Trade Center and you are eligible for compensation by the September 11 Victim Compensation Fund. You began receiving a disability pension at age 55 when you could no longer work due to your disability. Under your pension plan you are entitled to an early retirement benefit of $2,500 a month at age 55. If you wait until age 62, the normal retirement age under the plan, you would be entitled to a normal retirement benefit of $3,000 a month. The pension plan provides that a participant who retires early on account of disability is entitled to receive the participant's normal retirement benefit, which in your case equals $3,000 a month. Until you turn age 62, you can exclude $500 of your monthly retirement benefit from income (the difference between the early retirement benefit and the normal retirement benefit, $3,000 - $2,500) received on account of disability. You must report the remaining $2,500 of monthly pension benefit as taxable. For each month after you turn age 62, you must report the full amount of the monthly pension benefit ($3,000 a month) as taxable. Simplified Method You must use the Simplified Method if either of the following applies. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part. Your annuity starting date was after November 18, 1996, and both of the following apply. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments. If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 (or Pub. 721 for U.S. Civil Service retirement benefits). If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the Simplified Method Worksheet in these instructions. Annuity Starting Date Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed. Age (or Combined Ages) at Annuity Starting Date If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on their annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date. If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount. Cost Your cost is generally your net investment in the plan as of the annuity starting date. It doesn't include pre-tax contributions. Your net investment may be shown in box 9b of Form 1099-R. Rollovers Generally, a rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 5a and 5b to report a rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA. Enter on line 5a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the rollover. Enter the remaining amount on line 5b. If the remaining amount is zero and you have no other distribution to report on line 5b, enter -0- on line 5b. Also enter "Rollover" next to line 5b. See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders. Lump-Sum Distributions If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount wasn't rolled over. For details, see the instructions for Schedule 2, line 8. Enter the total distribution on line 5a and the taxable part on line 5b. For details, see Pub. 575. If you or the plan participant was born before January 2, 1936, you could pay less tax on the distribution. See Form 4972. Lines 6a, 6b, and 6c Lines 6a and 6b Social Security Benefits You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2024. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099. Use the Social Security Benefits Worksheet in these instructions to see if any of your benefits are taxable. Exception. Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies. You made contributions to a traditional IRA for 2024 and you or your spouse were covered by a retirement plan at work or through self-employment. Instead, use the worksheets in Pub. 590-A to see if any of your social security benefits are taxable and to figure your IRA deduction. You repaid any benefits in 2024 and your total repayments (box 4) were more than your total benefits for 2024 (box 3). None of your benefits are taxable for 2024. Also, if your total repayments in 2024 exceed your total benefits received in 2024 by more than $3,000, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in income in an earlier year. For more details, see Pub. 915. You file Form 2555, 4563, or 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915. Social security information. Social security beneficiaries can now get a variety of information from the SSA website with a my Social Security account, including getting a replacement Form SSA‐1099 if needed. For more information and to set up an account, go to SSA.gov/myaccount. Disability payments. Don’t include in your income any disability payments (including Social Security Disability Insurance (SSDI) payments) you receive for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States. In the case of the September 11 attacks, injuries eligible for coverage by the September 11 Victim Compensation Fund are treated as incurred as a direct result of the attack. If these payments are incorrectly reported as taxable on Form SSA-1099, don't include the nontaxable portion of income on your tax return. You may receive a notice from the IRS regarding the omitted payments. Follow the instructions in the notice to explain that the excluded payments aren't taxable. For more information about these payments, see Pub. 3920. Example. You were a firefighter who was disabled as a direct result of the September 11 terrorist attack on the World Trade Center. You began receiving SSDI benefits at age 54. Your full retirement age for social security retirement benefits is age 66. Your birthday is April 25. In the year you turned age 66, you received $1,500 per month in benefits from the SSA (for a total of $18,000 for the year). Because you became eligible for a full retirement benefit in May, the month after you turned age 66, you can exclude only 4 months (January through April) of your annual benefit from income ($6,000). You must report the remaining $12,000 on line 6a. You must also complete the Social Security Benefits Worksheet to find out if any part of the $12,000 is taxable. Form RRB-1099. If you need a replacement Form RRB-1099, call the Railroad Retirement Board at 877-772-5772 or go to www.rrb.gov. Accrued leave payment. If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. The payment is not a disability payment. Include it in your income in the tax year you receive it. Social Security Benefits Worksheet—Lines 6a and 6b Tax Tables Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, line 24z). If you are married filing separately and you lived apart from your spouse for all of 2024, enter “D” to the right of the word “benefits” on line 6a. If you don’t, you may get a math error notice from the IRS. Be sure you have read the Exception in the line 6a and 6b instructions to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable. 1. Enter the total amount from box 5 of all your Forms SSA-1099 and RRB-1099. Also enter this amount on Form 1040 or 1040-SR, line 6a 1. _____ 2. Multiply line 1 by 50% (0.50) 2. _____ 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 3. _____ 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a 4. _____ 5. Combine lines 2, 3, and 4 5. _____ 6. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 6. _____ 7. Is the amount on line 6 less than the amount on line 5? No. None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. Yes. Subtract line 6 from line 5 7. _____ 8. If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2024, enter $25,000 8. _____ Married filing separately and you lived with your spouse at any time in 2024, skip lines 8 through 15; multiply line 7 by 85% (0.85) and enter the result on line 16. Then, go to line 17 9. Is the amount on line 8 less than the amount on line 7? No. None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you are married filing separately and you lived apart from your spouse for all of 2024, be sure you entered “D” to the right of the word “benefits” on line 6a. Yes. Subtract line 8 from line 7 9. _____ 10. Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2024 10. _____ 11. Subtract line 10 from line 9. If zero or less, enter -0- 11. _____ 12. Enter the smaller of line 9 or line 10 12. _____ 13. Enter one-half of line 12 13. _____ 14. Enter the smaller of line 2 or line 13 14. _____ 15. Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- 15. _____ 16. Add lines 14 and 15 16. _____ 17. Multiply line 1 by 85% (0.85) 17. _____ 18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040 or 1040-SR, line 6b 18. _____ If any of your benefits are taxable for 2024 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details. Line 6c Check the box on line 6c if you elect to use the lump-sum election method for your benefits. If any of your benefits are taxable for 2024 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount with the lump-sum election. See Lump-Sum Election in Pub. 915 for details. Line 7 Capital Gain or (Loss) If you sold a capital asset, such as a stock or bond, you must complete and attach Form 8949 and Schedule D. Exception 1. You don’t have to file Form 8949 or Schedule D if you aren’t deferring any capital gain by investing in a qualified opportunity fund and both of the following apply. You have no capital losses, and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements); and None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain). Exception 2. You must file Schedule D but generally don’t have to file Form 8949 if Exception 1 doesn't apply, you aren’t deferring any capital gain by investing in a qualified opportunity fund or terminating deferral from an investment in a qualified opportunity fund, and your only capital gains and losses are: Capital gain distributions; A capital loss carryover from 2023; A gain from Form 2439 or 6252 or Part I of Form 4797; A gain or loss from Form 4684, 6781, or 8824; A gain or loss from a partnership, S corporation, estate, or trust; or Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows basis was reported to the IRS, the QOF box in box 3 isn’t checked, and you don’t need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949. If Exception 1 applies, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 7 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 7 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096. If you don’t have to file Schedule D, use the Qualified Dividends and Capital Gain Tax Worksheet in the line 16 instructions to figure your tax. Total Income and Adjusted Gross Income Line 10 Enter any adjustments to income from Schedule 1, line 26, on line 10. Tax and Credits Line 12 Itemized Deductions or Standard Deduction In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction. Itemized Deductions To figure your itemized deductions, fill in Schedule A. If you made a section 962 election and are taking a deduction under section 250 with respect to any income inclusions under section 951A, don't report the deduction on line 12. Instead, report the tax with respect to a section 962 election on line 16 and include in the statement required by line 16 how you figured the section 250 deduction. Standard Deduction Most Form 1040 filers can find their standard deduction by looking at the amounts listed to the left of line 12. Most Form 1040-SR filers can find their standard deduction by using the chart on the last page of Form 1040-SR. Exception 1—Dependent. If you checked the “Someone can claim you as a dependent” box, or if you’re filing jointly and you checked the “Someone can claim your spouse as a dependent” box, use the Standard Deduction Worksheet for Dependents to figure your standard deduction. Someone claims you or your spouse as a dependent if they list your or your spouse's name and SSN in the Dependents section of their return. Exception 2—Born before January 2, 1960, or blind. If you checked any of the following boxes, figure your standard deduction using the Standard Deduction Chart for People Who Were Born Before January 2, 1960, or Were Blind if you are filing Form 1040 or by using the chart on the last page of Form 1040-SR. You were born before January 2, 1960. You are blind. Spouse was born before January 2, 1960. Spouse is blind. Exception 3—Separate return or dual-status alien. If you checked the box labeled “Spouse itemizes on separate return or you were dual-status alien” on the Spouse standard deduction line, your standard deduction is zero, even if you were born before January 2, 1960, or were blind. Exception 4—Increased standard deduction for net qualified disaster loss. If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule A to figure your standard deduction. Qualified disaster loss refers to losses arising from certain disasters occurring in 2016 and subsequent years. See the Instructions for Form 4684 and Schedule A, line 16, for more information. Standard Deduction Worksheet for Dependents—Line 12 Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent. 1. Check if: You were born before January 2, 1960. You are blind. Spouse was born before January 2, 1960. Spouse is blind. Total number of boxes checked 1. _____ 2. Is your earned income* more than $850? Yes. Add $450 to your earned income. Enter the total. 2. _____ No. Enter $1,300. 3. Enter the amount shown below for your filing status. Single or married filing separately—$14,600 Married filing jointly—$29,200 Head of household—$21,900 3. _____ 4. Standard deduction. a. Enter the smaller of line 2 or line 3. If born after January 1, 1960, and not blind, stop here and enter this amount on Form 1040 or 1040-SR, line 12. Otherwise, go to line 4b 4a. _____ b. If born before January 2, 1960, or blind, multiply the number on line 1 by $1,550 ($1,950 if single or head of household) 4b. _____ c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12 4c. _____ * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1z, and Schedule 1, lines 3, 6, 8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15. Standard Deduction Chart for People Who Were Born Before January 2, 1960, or Were Blind Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above. You were born before January 2, 1960. Spouse was born before January 2, 1960. You are blind. Spouse is blind. Enter the total number of boxes checked ▶ IF your filing status is . . . AND the number in the box above is . . . THEN your standard deduction is . . . Single 1 2 $16,550 18,500 Married filing jointly 1 2 3 4 $30,750 32,300 33,850 35,400 Qualifying surviving spouse 1 2 $30,750 32,300 Married filing separately* 1 2 3 4 $16,150 17,700 19,250 20,800 Head of household 1 2 $23,850 25,800 * You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return. Line 13 Qualified Business Income Deduction (Section 199A Deduction) To figure your Qualified Business Income Deduction, use Form 8995 or Form 8995-A as applicable. Use Form 8995 if: You have qualified business income, qualified REIT dividends, or qualified PTP income (loss); Your 2024 taxable income before the qualified business income deduction is less than or equal to $191,950 ($383,900 if married filing jointly); and You aren’t a patron in a specified agricultural or horticultural cooperative. If you don’t meet these requirements, use Form 8995-A, Qualified Business Income Deduction. Attach whichever form you use (Form 8995 or 8995-A) to your return. See the Instructions for Forms 8995 and 8995-A for more information for figuring and reporting your qualified business income deduction. Line 16 Tax Include in the total on the entry space on line 16 all of the following taxes that apply. Tax on your taxable income. Figure the tax using one of the methods described later. Tax from Form(s) 8814 (relating to the election to report child's interest or dividends). Check the appropriate box. Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box. Tax with respect to a section 962 election (election made by a domestic shareholder of a controlled foreign corporation to be taxed at corporate rates) reduced by the amount of any foreign tax credits claimed on Form 1118. See section 962 for details. Check box 3 and enter the amount and “962” in the space next to that box. Attach a statement showing how you figured the tax. Recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2024 for the student. See Form 8863 for more details. Check box 3 and enter the amount and “ECR” in the space next to that box. Any tax from Form 8621, line 16e, relating to a section 1291 fund. Check box 3 and enter the amount of the tax and “1291TAX” in the space next to that box. Tax from Form 8978, line 14 (relating to partner's audit liability under section 6226). Check box 3 and enter the amount of the liability and “Form 8978” in the space next to that box. If the amount on Form 8978, line 14, is negative, see the instructions for Schedule 3 (Form 1040), line 6l. Triggering event under section 965(i). If you had a triggering event under section 965(i) during the year and did not enter into a transfer agreement, check box 3 and enter the amount of the triggered deferred net 965 tax liability and enter “965INC” on the line next to that box. Do you want the IRS to figure the tax on your taxable income for you? □ Yes. See chapter 13 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 didn't pay enough, we will send you a bill. □ No. Use one of the following methods to figure your tax. Tax Table or Tax Computation Worksheet. If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet right after the Tax Table. However, don’t use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies. Form 8615. Form 8615 must generally be used to figure the tax on your unearned income over $2,600 if you are under age 18, and in certain situations if you are older. You must file Form 8615 if you meet all of the following conditions. You had more than $2,600 of unearned income (such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions)). You are required to file a tax return. You were either: Under age 18 at the end of 2024, Age 18 at the end of 2024 and didn't have earned income that was more than half of your support, or A full-time student at least age 19 but under age 24 at the end of 2024 and didn't have earned income that was more than half of your support. At least one of your parents was alive at the end of 2024. You don’t file a joint return in 2024. A child born on January 1, 2007, is considered to be age 18 at the end of 2024; a child born on January 1, 2006, is considered to be age 19 at the end of 2024; and a child born on January 1, 2001, is considered to be age 24 at the end of 2024. Schedule D Tax Worksheet. Use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040 or 1040-SR, line 16, if: You have to file Schedule D, line 18 or 19 of Schedule D is more than zero, and lines 15 and 16 of Schedule D are gains; or You have to file Form 4952 and you have an amount on line 4g, even if you don’t need to file Schedule D. But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead. Qualified Dividends and Capital Gain Tax Worksheet. Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you don’t have to use the Schedule D Tax Worksheet and if any of the following applies. You reported qualified dividends on Form 1040 or 1040-SR, line 3a. You don’t have to file Schedule D and you reported capital gain distributions on Form 1040 or 1040-SR, line 7. You are filing Schedule D, and Schedule D, lines 15 and 16, are both more than zero. But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead. Schedule J. If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J. Foreign Earned Income Tax Worksheet. If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555, you must figure your tax using the Foreign Earned Income Tax Worksheet. Foreign Earned Income Tax Worksheet—Line 16 If Form 1040 or 1040-SR, line 15, is zero, don’t complete this worksheet. 1. Enter the amount from Form 1040 or 1040-SR, line 15 1. _____ 2a. Enter the amount from your (and your spouse's if filing jointly) Form 2555, lines 45 and 50 2a. _____ b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are related to excluded income b. _____ c. Subtract line 2b from line 2a. If zero or less, enter -0- c. _____ 3. Add lines 1 and 2c 3. _____ 4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615, whichever applies. See the instructions for Form 1040 or 1040-SR, line 16, to see which tax computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure the tax on this line.) 4. _____ 5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation Worksheet 5. _____ 6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16 6. _____ * Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 4 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess. If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then, complete lines 5 and 6 above. If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above. 1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess. 2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above. 3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. 4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040). Qualified Dividends and Capital Gain Tax Worksheet—Line 16 Tax Tables See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax. Before completing this worksheet, complete Form 1040 or 1040-SR through line 15. If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box on Form 1040 or 1040-SR, line 7. 1. Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing Form 2555 (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet 1. _____ 2. Enter the amount from Form 1040 or 1040-SR, line 3a* 2. _____ 3. Are you filing Schedule D?* Yes. Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-. 3. _____ No. Enter the amount from Form 1040 or 1040-SR, line 7. 4. Add lines 2 and 3 4. _____ 5. Subtract line 4 from line 1. If zero or less, enter -0- 5. _____ 6. Enter: $47,025 if single or married filing separately, $94,050 if married filing jointly or qualifying surviving spouse, $63,000 if head of household. 6. _____ 7. Enter the smaller of line 1 or line 6 7. _____ 8. Enter the smaller of line 5 or line 7 8. _____ 9. Subtract line 8 from line 7. This amount is taxed at 0% 9. _____ 10. Enter the smaller of line 1 or line 4 10. _____ 11. Enter the amount from line 9 11. _____ 12. Subtract line 11 from line 10 12. _____ 13. Enter: $518,900 if single, $291,850 if married filing separately, $583,750 if married filing jointly or qualifying surviving spouse, $551,350 if head of household. 13. _____ 14. Enter the smaller of line 1 or line 13 14. _____ 15. Add lines 5 and 9 15. _____ 16. Subtract line 15 from line 14. If zero or less, enter -0- 16. _____ 17. Enter the smaller of line 12 or line 16 17. _____ 18. Multiply line 17 by 15% (0.15) 18. _____ 19. Add lines 9 and 17 19. _____ 20. Subtract line 19 from line 10 20. _____ 21. Multiply line 20 by 20% (0.20) 21. _____ 22. Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet 22. _____ 23. Add lines 18, 21, and 22 23. _____ 24. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet 24. _____ 25. Tax on all taxable income. Enter the smaller of line 23 or line 24. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don’t enter this amount on the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet 25. _____ * If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line. Line 19 Child Tax Credit and Credit for Other Dependents See Schedule 8812 (Form 1040) and its instructions for information on figuring and claiming any child tax credit and credit for other dependents that you may qualify to claim. Form 8862, who must file. You must file Form 8862 to claim the child tax credit or credit for other dependents if your child tax credit (refundable or nonrefundable depending on the tax year), additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2024 return to claim the credit for 2024. Don’t file Form 8862 if you filed Form 8862 for 2023, and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details. If you claim the child tax credit or credit for other dependents even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the rules for these credits, you won't be allowed to take either credit or the additional child tax credit for 2 years even if you're otherwise eligible to do so. If you claim the child tax credit or credit for other dependents even though you aren’t eligible and it is later determined that you fraudulently claimed either credit, you won't be allowed to take either credit or the additional child tax credit for 10 years. You may also have to pay penalties. If your qualifying child didn’t have an SSN valid for employment issued before the due date of your 2024 return (including extensions), you can’t claim the child tax credit for that child on your original or amended return. However, you may be able to claim the credit for other dependents for that child. Payments Line 25 Federal Income Tax Withheld Line 25a—Form(s) W-2 Add the amounts shown as federal income tax withheld on your Form(s) W-2. Enter the total on line 25a. The amount withheld should be shown in box 2 of Form W-2. Attach your Form(s) W-2 to your return. Line 25b—Form(s) 1099 Include on line 25b any federal income tax withheld on your Form(s) 1099-R. The amount withheld should be shown in box 4. Attach your Form(s) 1099-R to the front of your return if federal income tax was withheld. If you received a 2024 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in the total on line 25b. This should be shown in box 4 of Form 1099, box 6 of Form SSA-1099, or box 10 of Form RRB-1099. Line 25c—Other Forms Include on line 25c any federal income tax withheld on your Form(s) W-2G. The amount withheld should be shown in box 4. Attach Form(s) W-2G to the front of your return if federal income tax was withheld. If you had Additional Medicare Tax withheld, include the amount shown on Form 8959, line 24, in the total on line 25c. Attach Form 8959. Include on line 25c any federal income tax withheld that is shown on a Schedule K-1. Also include on line 25c any tax withheld that is shown on Form 1042-S, Form 8805, or Form 8288-A. To assist in processing, attach the form to your return to claim a credit for the withholding. Line 26 2024 Estimated Tax Payments Enter any estimated federal income tax payments you made for 2024. Include any overpayment that you applied to your 2024 estimated tax from your 2023 return or an amended return (Form 1040-X). If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can't agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2024. For more information, see Pub. 505. Be sure to show both SSNs in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2024 or in 2025 before filing a 2024 return. Divorced taxpayers. If you got divorced in 2024 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. If you were divorced and remarried in 2024, enter your present spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. Also, on the dotted line next to line 26, enter your former spouse's SSN, followed by “DIV.” Name change. If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of Form 1040 or 1040-SR that explains all the payments you and your spouse made in 2024 and the name(s) and SSN(s) under which you made them. Line 27— Earned Income Credit (EIC) What Is the EIC? The EIC is a credit for certain people who work. The credit may give you a refund even if you don’t owe any tax or didn’t have any tax withheld. To Take the EIC: Follow the steps below. Complete the worksheet that applies to you or let the IRS figure the credit for you. If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC, even if that child doesn't have a valid SSN. See Schedule EIC for more information, including how to complete Schedule EIC if your qualifying child doesn't have a valid SSN. For help in determining if you are eligible for the EIC, go to IRS.gov/EITC and click on “Check if You Qualify.” This service is available in English and Spanish. If you claim 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 claim the EIC, you won't be allowed to take the credit for 10 years. See Form 8862, who must file, later. You may also have to pay penalties. Refunds for returns claiming the earned income credit can't be issued before mid-February 2025. This delay applies to the entire refund, not just the portion associated with the earned income credit. Step 1. All Filers 1. If, in 2024: 3 or more children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $59,899 ($66,819 if married filing jointly)? 2 children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $55,768 ($62,688 if married filing jointly)? 1 child who has a valid SSN lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $49,084 ($56,004 if married filing jointly)? No children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $18,591 ($25,511 if married filing jointly)? [ ] Yes. [ ] No. You can't take the credit. 2. Do you, and your spouse if filing a joint return, have a social security number issued on or before the due date of your 2024 return (including extensions) that allows you to work and is valid for EIC purposes (explained later under Definitions and Special Rules)? [ ] Yes. [ ] No. You can't take the credit. Enter “No” on the dotted line next to line 27. 3. Are you filing Form 2555 (relating to foreign earned income)? [ ] Yes. You can't take the credit. [ ] No. 4. Were you or your spouse a nonresident alien for any part of 2024? [ ] Yes. See Nonresident aliens, later, under Definitions and Special Rules. [ ] No. Go to Step 2. Step 2. Investment Income 1. Add the amounts from Form 1040 or 1040-SR: Line 2a _____ Line 2b + _____ Line 3b + _____ Line 7* + _____ Investment Income = *If line 7 is a loss, enter -0-. 2. Is your investment income more than $11,600? [ ] Yes. [ ] No. Skip question 3; go to question 4. 3. Are you filing Form 4797 (relating to sales of business property)? [ ] Yes. See Form 4797 filers, later, under Definitions and Special Rules. [ ] No. You can't take the credit. 4. Do any of the following apply for 2024? You are filing Schedule E. You are reporting income from the rental of personal property not used in a trade or business. You are filing Form 8814 (relating to election to report child's interest and dividends on your return). You have income or loss from a passive activity. [ ] Yes. Use Worksheet 1 in Pub. 596 to see if you can take the credit. [ ] No. Go to Step 3. Step 3. Qualifying Child A qualifying child for the EIC is your... Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) was ... Under age 19 at the end of 2024 and younger than you (or your spouse if filing jointly) or Under age 24 at the end of 2024, a student (defined later), and younger than you (or your spouse if filing jointly) or Any age and permanently and totally disabled (defined later) Who isn't filing a joint return for 2024 or is filing a joint return for 2024 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples) Who lived with you in the United States for more than half of 2024. You can't take the credit for a child who didn't live with you for more than half the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child's address. If the child didn't live with you for more than half of 2024 because of a temporary absence, birth, death, or kidnapping, see Exception to time lived with you, later. If the child meets the conditions to be a qualifying child of any other person (other than your spouse, if filing a joint return) for 2024, see Qualifying child of more than one person, later. If the child was married, see Married child, later. 1. Do you have at least one child who meets the conditions to be your qualifying child for the purpose of claiming the EIC? [ ] Yes. [ ] No. Skip questions 2 through 6; go to Step 4. 2. Are you filing a joint return for 2024? [ ] Yes. Skip questions 3 through 6 and Step 4; go to Step 5. [ ] No. 3. Are you a married taxpayer whose filing status is married filing separately or head of household? [ ] Yes. [ ] No. Skip questions 4 and 5; go to question 6. 4. Did you and your spouse have the same principal residence for the last 6 months of 2024? [ ] Yes. [ ] No. Skip question 5; go to question 6. 5. Are you legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you lived apart from your spouse at the end of 2024? [ ] Yes. [ ] No. You can’t take the credit. 6. Could you be a qualifying child of another person for 2024? (Check “No” if the other person isn't required to file, and isn't filing, a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).) [ ] Yes. You can't take the credit. Enter “No” on the dotted line next to line 27. [ ] No. Skip Step 4; go to Step 5. Step 4. Filers Without a Qualifying Child 1. Are you a married taxpayer whose filing status is married filing separately or head of household? [ ] Yes. You can’t take the credit. [ ] No. 2. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2024? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1959, and before January 2, 2000.) If your spouse died in 2024 or if you are preparing a return for someone who died in 2024, see Pub. 596 before you answer. [ ] Yes. [ ] No. You can’t take the credit. 3. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2024? Your main home can be any location where you regularly live. For examples, see Main home, later. Members of the military stationed outside the United States, see Members of the military, later, before you answer. [ ] Yes. [ ] No. You can't take the credit. Enter “No” on the dotted line next to line 27. 4. Are you filing a joint return for 2024? [ ] Yes. Skip questions 5 and 6; go to Step 5. [ ] No. 5. Could you be a qualifying child of another person for 2024? (Check “No” if the other person isn't required to file, and isn't filing, a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).) [ ] Yes. You can't take the credit. Enter “No” on the dotted line next to line 27. [ ] No. 6. Can you be claimed as a dependent on someone else's 2024 tax return? (If the person who could claim you on their 2024 tax return is not required to file, and isn't filing a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) [ ] Yes. You can't take the credit. [ ] No. Go to Step 5. Step 5. Earned Income 1. Are you filing Schedule SE because you were a member of the clergy or you had church employee income of $108.28 or more? [ ] Yes. See Clergy or Church employees, whichever applies. [ ] No. Complete the following worksheet. 1. Enter the amount from Form 1040 or 1040-SR, line 1z 1. _____ 2. Enter the Medicaid waiver payment amounts excluded from income on Schedule 1 (Form 1040), line 8s, unless you choose to include these amounts in earned income, in which case enter -0-. See the instructions for Schedule 1, line 8s. 2. _____ If you and your spouse both received Medicaid waiver payments during the year, you and your spouse can make different choices about including the full amount of your payments in earned income. Enter only the amount of Medicaid waiver payments that you or your spouse, if filing a joint return, do not want to include in earned income. To include all nontaxable Medicaid waiver payment amounts in earned income, enter -0-. 3. Subtract line 2 from line 1 3. _____ 4. Enter all of your nontaxable combat pay if you elect to include it in earned income. Also enter the amount of your nontaxable combat pay on line 1i of Form 1040 or 1040-SR. See Combat pay, nontaxable, later 4. _____ 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. 5. Add lines 3 and 4. This is your earned income 5. _____ 2. Were you self-employed at any time in 2024, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C as a statutory employee? [ ] Yes. Skip question 3 and Step 6; go to Worksheet B. [ ] No. 3. If you have: 3 or more qualifying children who have valid SSNs, is your earned income less than $59,899 ($66,819 if married filing jointly)? 2 qualifying children who have valid SSNs, is your earned income less than $55,768 ($62,688 if married filing jointly)? 1 qualifying child who has a valid SSN, is your earned income less than $49,084 ($56,004 if married filing jointly)? No qualifying children who have valid SSNs, is your earned income less than $18,591 ($25,511 if married filing jointly)? [ ] Yes. Go to Step 6. [ ] No. You can't take the credit. Step 6. How To Figure the Credit 1. Do you want the IRS to figure the credit for you? [ ] Yes. See Credit figured by the IRS, later. [ ] No. Go to Worksheet A. Definitions and Special Rules Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Church employees. Determine how much of the amount on Form 1040 or 1040-SR, line 1a, was also reported on Schedule SE, Part I, line 5a. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1a, and enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1a). Be sure to answer “Yes” to question 2 in Step 5. Clergy. The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040 or 1040-SR, line 1z, do the following. Enter “Clergy” on the dotted line next to line 27. Determine how much of the amount on Form 1040 or 1040-SR, line 1z, was also reported on Schedule SE, Part I, line 2. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1z. Enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1z). Be sure to answer “Yes” to question 2 in Step 5. 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 also make it but doesn't have to. If you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on line 1i. Credit figured by the IRS. To have the IRS figure your EIC: Enter “EIC” on the dotted line next to line 27. Be sure you enter the nontaxable combat pay you elect to include in earned income by entering that amount on line 1i. See Combat pay, nontaxable, earlier. If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, later. Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child under Who Qualifies as Your Dependent, earlier, and Members of the military, later. A child is considered to have lived with you for more than half of 2024 if the child was born or died in 2024 and your home was this child's home for more than half the time the child was alive in 2024 or if you adopted the child in 2024, the child was lawfully placed with you for legal adoption by you in 2024, or the child was an eligible foster child placed with you during 2024 and your main home was the child's main home for more than half the time since the child was adopted or placed with you in 2024. Form 4797 filers. If the amount on Form 1040 or 1040-SR, line 7, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can't take the EIC. Form 8862, who must file. You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But don’t file Form 8862 if either of the following applies. You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error. You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child. Also, don’t file Form 8862 or take the credit for the: 2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or 10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596. Main home. Your main home may be your house, apartment, mobile home, shelter, temporary lodging, or other location and doesn't need to be the same physical location throughout 2024. You don't need a permanent address. Married child. A child who was married at the end of 2024 is a qualifying child only if (a) you can claim the child as your dependent, or (b) you could have claimed the child as your dependent except for the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier. Members of the military. If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you don’t serve more than 90 days. Nonresident aliens. If you checked the box in the Filing Status section to treat a nonresident alien or dual-status alien spouse as a U.S. resident for the entire year, go to Step 2. Otherwise, stop; you can't take the EIC. Enter “No” on the dotted line next to line 27. See Nonresident aliens and dual-status aliens, earlier. Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2024, the person couldn't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death. Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier, applies. Child tax credit, credit for other dependents, and additional child tax credit (lines 19 and 28). Head of household filing status. Credit for child and dependent care expenses (Schedule 3, line 2). Exclusion for dependent care benefits (Form 2441, Part III). Earned income credit (line 27). No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. For purposes of these rules, the term “parent” means a biological or adoptive parent of an individual. It doesn't include a stepparent or foster parent unless that person has adopted the individual. If, under these rules, you can't claim a child as a qualifying child for the EIC, you may be able to claim the EIC under the rules for a taxpayer without a qualifying child. For more information, see Pub. 596. If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2024. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2024. If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2024. If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2024, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child. Example. Your child, Lee, meets the conditions to be a qualifying child for both you and your parent. Lee doesn't meet the conditions to be a qualifying child of any other person, including Lee’s other parent. Under the rules just described, you can claim Lee as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your parent can't claim any of the five tax benefits listed here based on Lee. However, if your parent’s AGI is higher than yours and you don’t claim Lee as a qualifying child, Lee is the qualifying child of your parent. For more details and examples, see Pub. 596. 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. If “Not Valid for Employment” is printed on the social security card and the cardholder’s immigration status has changed so that they are now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. 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) near the beginning of these instructions. If you won't have an SSN by the date your return is due, see What if You Can't File on Time? If you didn't have an SSN issued on or before the due date of your 2024 return (including extensions), you can't claim the EIC on your original or an amended 2024 return. If a child didn't have an SSN issued on or before the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the amount of the EIC on your original or an amended 2024 return. Student. A student is a child who during any part of 5 calendar months of 2024 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 school offering courses only through the Internet. Welfare benefits, effect of credit on. Any refund you receive as a result of taking the EIC can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits. Worksheet A-Earned Income Credit (EIC) Worksheet A—2024 EIC—Line 27 Worksheet A—2024 EIC—Line 27 Summary: This flowchart represents the worksheet information listed on Worksheet A to determine your Earned Income Credit. Start This is the beginning of the flowchart. Process (a) Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you answered "No" to Step 5, question 2. Otherwise, use Worksheet B. Continue To Process (b) Process (b) Part 1. All Filers Using Worksheet A Continue To Process (c) Process (c) 1. Enter your earned income from Step 5. Continue To Process (d) Process (d) 2. Look up the amount on line 1 above in the EIC Table (right after Worksheet B) to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN as defined earlier. Enter the credit here. Continue To Decision (1) Decision (1) Is line 2 zero? IF Yes Continue To Process (e) IF No Continue To Process (f) Process (e) Stop. You can't take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27. Continue To End Process (f) 3. Enter the amount from Form 1040 or 1040-SR, line 11. Continue To Decision (2) Decision (2) 4. Are the amounts on lines 3 and 1 the same? IF Yes Continue To Process (g) IF No Continue To Process (h) Process (g) Skip line 5; enter the amount from line 2 on line 6. Continue To Process (m) Process (h) Go to line 5. Continue To Process (i) Process (i) Part 2. Filers Who Answered "No" on Line 4. Continue To Decision (3) Decision (3) 5. Do you have qualifying children who have a valid SSN? IF Yes Continue To Decision (4) IF No Continue To Decision (5) Decision (4) Is the amount on line 3 less than $22,720 ($29,640 if married filing jointly)? IF Yes Continue To Process (j) IF No Continue To Process (k) Decision (5) Is the amount on line 3 less than $10,330 ($17,250) if married filing jointly)? IF Yes Continue To Process (j) IF No Continue To Process (k) Process (j) Leave line 5 blank; enter the amount from line 2 on line 6. Continue To Process (m) Process (k) Look up the amount on line 3 in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here. Continue To Process (l) Process (l) Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6. Continue To Process (m) Process (m) Part 3. Your Earned Income Credit Continue To Process (n) Process (n) 6. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27. Continue To Process (o) Process (o) Reminder—If you have a qualifying child, complete and attach Schedule EIC. CAUTION! If your EIC for a year after 1996 was reduced or disallowed, see "Form 8862, who must file", earlier, to find out if you must file Form 8862 to take the credit for 2024. Continue To End End This is the end of the flowchart. Please click here for the text description of the image. Worksheet B-Earned Income Credit (EIC) Worksheet B—2024 EIC —Lines 27 Worksheet B—2024 EIC —Lines 27 Summary: This flowchart represents the worksheet information listed on Worksheet B, page 1, to determine your Earned Income Credit. Start This is the beginning of the flowchart. Process (a) Use this worksheet if you answered "Yes" to Step 5, questions 2. Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4. If you are married filing a joint return, include your spouse's amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3. Continue To Decision (1) Decision (1) Are you self-employed, a member of the clergy, or have church employee income and filing Schedule SE? IF Yes Continue To Process (b) IF No Continue To Decision (2) Process (b) PART 1: 1a. Enter the amount from Schedule SE, Part I, line 3. Continue To Process (c) Process (c) 1b. Enter any amount from Schedule SE, Part I, line 4b and line 5a. Continue To Process (d) Process (d) 1c. Combine lines 1a and 1b. Continue To Process (e) Process (e) 1d. Enter the amount form Schedule SE, Part I, line 13. Continue To Process (f) Process (f) 1e. Subtract line 1d from 1c. Continue To Process (g) Process (g) Continue To Decision (2) Decision (2) Are you self-employed and NOT required to file Schedule SE? For example, your net earnings from self-employment were less than $400. IF Yes Continue To Process (h) IF No Continue To Process (l) Process (h) PART 2: 2. Don’t include on these lines any statutory employee income, any net profit from services performed as notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form 4029 or Form 4361, or any other amounts exempt from self-employment tax. Continue To Process (i) Process (i) 2a. Enter any net farm profit or (loss) from Schedule F, line 34; and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*. Footnote: If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I. Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return. Continue To Process (j) Process (j) 2b. Enter any net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming)*. Footnote: If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I. Reduce the Schedule K-1 amounts as described in the Partner's Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return. Continue To Process (k) Process (k) 2c. Combine lines 2a and 2b. Continue To Process (l) Process (l) Part 3: For Statutory Employees Filing Schedule C. 3. Enter the amount from Schedule C, line 1, that you are filing as a statutory employee. Continue To Process (m) Process (m) Part 4: For All Filers Using Worksheet B. Note. If line 4b includes income on which you should have paid self-employment tax but didn’t, we may reduce your credit by the amount of self-employment tax not paid. 4a. Enter your earned income from Step 5. Continue To Process (n) Process (n) 4b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income. Continue To Decision (3) Decision (3) Is line 4b zero or less? IF Yes Continue To Process (o) IF No Continue To Decision (4) Process (o) STOP. You can’t take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27. Continue To End Decision (4) Do you have any qualifying children who have valid SSNs? IF Yes Continue To Decision (6) IF No Continue To Decision (5) Decision (5) Is line 4b less than $18,591 ($25,511 if married filing jointly)? IF Yes Continue To Process (p) IF No Continue To Process (q) Process (p) If you want the Internal Revenue Service to figure your credit, see "Credit figured by the IRS", earlier. If you want to figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet. Continue To End Process (q) STOP. You cannot take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27. Continue To End Decision (6) Do you have 3 or more qualifying children who have valid SSNs? IF Yes Continue To Decision (7) IF No Continue To Decision (8) Decision (7) Is line 4b less than $59,899 ($66,819 if married filing jointly)? IF Yes Continue To Process (p) IF No Continue To Process (q) Decision (8) Do you have 2 qualifying children who have valid SSNs? IF Yes Continue To Decision (9) IF No Continue To Decision (10) Decision (9) Is line 4b less than $55,768 ($62,688 if married filing jointly)? IF Yes Continue To Process (p) IF No Continue To Process (q) Decision (10) Is line 4b less than $49,084 ($56,004 if married filing jointly)? IF Yes Continue To Process (p) IF No Continue To Process (q) End This is the end of the flowchart. Please click here for the text description of the image. Worksheet B (continued)-Earned Income Credit (EIC) Worksheet B—EIC (Continued) Worksheet B—EIC (Continued) Summary: This flowchart represents the worksheet information listed on Worksheet B, page 2. It is a continuation of the previous page. Start This is the beginning of the flowchart. Process (a) Part 5. All Filers Using Worksheet B. Continue To Process (b) Process (b) 6. Enter your total earned income from Part 4, line 4b. Continue To Process (c) Process (c) 7. Look up the amount on line 6 above in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here. Continue To Decision (1) Decision (1) Is line 7 zero? IF Yes Continue To Process (d) IF No Continue To Process (e) Process (d) STOP. You can’t take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27. Continue To End Process (e) 8. Enter the amount from Form 1040 or 1040-SR, line 11. Continue To Decision (2) Decision (2) 9. Are the amounts on lines 8 and 6 the same? IF Yes Continue To Process (f) IF No Continue To Process (g) Process (f) Skip line 10; enter the amount from line 7 on line 11. Continue To Process (k) Process (g) Part 6--Filers Who Answered "No" on Line 9 Continue To Decision (3) Decision (3) Do you have any qualifying children? IF Yes Continue To Decision (4) IF No Continue To Decision (5) Decision (4) Is the amount on line 8 less than $22,720 ($29,640 if married filing jointly)? IF Yes Continue To Process (g) IF No Continue To Process (h) Decision (5) Is the amount on line 8 less than $10,330 ($17,250 if married filing jointly)? IF Yes Continue To Process (h) IF No Continue To Process (i) Process (h) Leave line 10 blank; enter the amount from line 7 on line 11. Continue To Process (k) Process (i) Look up the amount on line 8 in the EIC table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here. Continue To Process (j) Process (j) Look at the amounts on line 10 and 7. Then, enter the smaller amount on line 11. Continue To Process (k) Process (k) Part 7: Your Earned Income Credit. 11. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27. Continue To Process (l) Process (l) Reminder—If you have a qualifying child, complete and attach Schedule EIC. CAUTION! If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, to find out if you must file Form 8862 to take the credit for 2024. Continue To End End This is the end of the flowchart. Please click here for the text description of the image. EIC Table 2024 Earned Income Credit (EIC) Table Caution. This is not a tax table. EIC Table Excerpt Example EIC Table Excerpt Example EIC Table Excerpt Example EIC Table Excerpt Example Please click here for the text description of the image. 1. To find your credit, read down the “At least - But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have who have valid SSNs as defined earlier. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child who has a valid SSN, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. And your filing status is– If the amount you are looking up from the worksheet is– Single, head of household, or qualifying surviving spouse★ and you have– ★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27. Married filing jointly and you have– 0 1 2 3 0 1 2 3 At least But less than Your credit is– Your credit is– 1 50 2 9 10 11 2 9 10 11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869 6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891 6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914 6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936 6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959 6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981 6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004 6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026 6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049 6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071 6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094 6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116 6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139 7,000 7,050 537 2,389 2,810 3,161 537 2,389 2,810 3,161 7,050 7,100 541 2,406 2,830 3,184 541 2,406 2,830 3,184 7,100 7,150 545 2,423 2,850 3,206 545 2,423 2,850 3,206 7,150 7,200 549 2,440 2,870 3,229 549 2,440 2,870 3,229 7,200 7,250 553 2,457 2,890 3,251 553 2,457 2,890 3,251 7,250 7,300 557 2,474 2,910 3,274 557 2,474 2,910 3,274 7,300 7,350 560 2,491 2,930 3,296 560 2,491 2,930 3,296 7,350 7,400 564 2,508 2,950 3,319 564 2,508 2,950 3,319 7,400 7,450 568 2,525 2,970 3,341 568 2,525 2,970 3,341 7,450 7,500 572 2,542 2,990 3,364 572 2,542 2,990 3,364 7,500 7,550 576 2,559 3,010 3,386 576 2,559 3,010 3,386 7,550 7,600 579 2,576 3,030 3,409 579 2,576 3,030 3,409 7,600 7,650 583 2,593 3,050 3,431 583 2,593 3,050 3,431 7,650 7,700 587 2,610 3,070 3,454 587 2,610 3,070 3,454 7,700 7,750 591 2,627 3,090 3,476 591 2,627 3,090 3,476 7,750 7,800 595 2,644 3,110 3,499 595 2,644 3,110 3,499 7,800 7,850 599 2,661 3,130 3,521 599 2,661 3,130 3,521 7,850 7,900 602 2,678 3,150 3,544 602 2,678 3,150 3,544 7,900 7,950 606 2,695 3,170 3,566 606 2,695 3,170 3,566 7,950 8,000 610 2,712 3,190 3,589 610 2,712 3,190 3,589 8,000 8,050 614 2,729 3,210 3,611 614 2,729 3,210 3,611 8,050 8,100 618 2,746 3,230 3,634 618 2,746 3,230 3,634 8,100 8,150 622 2,763 3,250 3,656 622 2,763 3,250 3,656 8,150 8,200 625 2,780 3,270 3,679 625 2,780 3,270 3,679 8,200 8,250 629 2,797 3,290 3,701 629 2,797 3,290 3,701 8,250 8,300 632 2,814 3,310 3,724 632 2,814 3,310 3,724 8,300 8,350 632 2,831 3,330 3,746 632 2,831 3,330 3,746 8,350 8,400 632 2,848 3,350 3,769 632 2,848 3,350 3,769 8,400 8,450 632 2,865 3,370 3,791 632 2,865 3,370 3,791 8,450 8,500 632 2,882 3,390 3,814 632 2,882 3,390 3,814 8,500 8,550 632 2,899 3,410 3,836 632 2,899 3,410 3,836 8,550 8,600 632 2,916 3,430 3,859 632 2,916 3,430 3,859 8,600 8,650 632 2,933 3,450 3,881 632 2,933 3,450 3,881 8,650 8,700 632 2,950 3,470 3,904 632 2,950 3,470 3,904 8,700 8,750 632 2,967 3,490 3,926 632 2,967 3,490 3,926 8,750 8,800 632 2,984 3,510 3,949 632 2,984 3,510 3,949 8,800 8,850 632 3,001 3,530 3,971 632 3,001 3,530 3,971 8,850 8,900 632 3,018 3,550 3,994 632 3,018 3,550 3,994 8,900 8,950 632 3,035 3,570 4,016 632 3,035 3,570 4,016 8,950 9,000 632 3,052 3,590 4,039 632 3,052 3,590 4,039 9,000 9,050 632 3,069 3,610 4,061 632 3,069 3,610 4,061 9,050 9,100 632 3,086 3,630 4,084 632 3,086 3,630 4,084 9,100 9,150 632 3,103 3,650 4,106 632 3,103 3,650 4,106 9,150 9,200 632 3,120 3,670 4,129 632 3,120 3,670 4,129 9,200 9,250 632 3,137 3,690 4,151 632 3,137 3,690 4,151 9,250 9,300 632 3,154 3,710 4,174 632 3,154 3,710 4,174 9,300 9,350 632 3,171 3,730 4,196 632 3,171 3,730 4,196 9,350 9,400 632 3,188 3,750 4,219 632 3,188 3,750 4,219 9,400 9,450 632 3,205 3,770 4,241 632 3,205 3,770 4,241 9,450 9,500 632 3,222 3,790 4,264 632 3,222 3,790 4,264 9,500 9,550 632 3,239 3,810 4,286 632 3,239 3,810 4,286 9,550 9,600 632 3,256 3,830 4,309 632 3,256 3,830 4,309 9,600 9,650 632 3,273 3,850 4,331 632 3,273 3,850 4,331 9,650 9,700 632 3,290 3,870 4,354 632 3,290 3,870 4,354 9,700 9,750 632 3,307 3,890 4,376 632 3,307 3,890 4,376 9,750 9,800 632 3,324 3,910 4,399 632 3,324 3,910 4,399 9,800 9,850 632 3,341 3,930 4,421 632 3,341 3,930 4,421 9,850 9,900 632 3,358 3,950 4,444 632 3,358 3,950 4,444 9,900 9,950 632 3,375 3,970 4,466 632 3,375 3,970 4,466 9,950 10,000 632 3,392 3,990 4,489 632 3,392 3,990 4,489 10,000 10,050 632 3,409 4,010 4,511 632 3,409 4,010 4,511 10,050 10,100 632 3,426 4,030 4,534 632 3,426 4,030 4,534 10,100 10,150 632 3,443 4,050 4,556 632 3,443 4,050 4,556 10,150 10,200 632 3,460 4,070 4,579 632 3,460 4,070 4,579 10,200 10,250 632 3,477 4,090 4,601 632 3,477 4,090 4,601 10,250 10,300 632 3,494 4,110 4,624 632 3,494 4,110 4,624 10,300 10,350 632 3,511 4,130 4,646 632 3,511 4,130 4,646 10,350 10,400 629 3,528 4,150 4,669 632 3,528 4,150 4,669 10,400 10,450 625 3,545 4,170 4,691 632 3,545 4,170 4,691 10,450 10,500 621 3,562 4,190 4,714 632 3,562 4,190 4,714 10,500 10,550 617 3,579 4,210 4,736 632 3,579 4,210 4,736 10,550 10,600 613 3,596 4,230 4,759 632 3,596 4,230 4,759 10,600 10,650 609 3,613 4,250 4,781 632 3,613 4,250 4,781 10,650 10,700 606 3,630 4,270 4,804 632 3,630 4,270 4,804 10,700 10,750 602 3,647 4,290 4,826 632 3,647 4,290 4,826 10,750 10,800 598 3,664 4,310 4,849 632 3,664 4,310 4,849 10,800 10,850 594 3,681 4,330 4,871 632 3,681 4,330 4,871 10,850 10,900 590 3,698 4,350 4,894 632 3,698 4,350 4,894 10,900 10,950 586 3,715 4,370 4,916 632 3,715 4,370 4,916 10,950 11,000 583 3,732 4,390 4,939 632 3,732 4,390 4,939 11,000 11,050 579 3,749 4,410 4,961 632 3,749 4,410 4,961 11,050 11,100 575 3,766 4,430 4,984 632 3,766 4,430 4,984 11,100 11,150 571 3,783 4,450 5,006 632 3,783 4,450 5,006 11,150 11,200 567 3,800 4,470 5,029 632 3,800 4,470 5,029 11,200 11,250 564 3,817 4,490 5,051 632 3,817 4,490 5,051 11,250 11,300 560 3,834 4,510 5,074 632 3,834 4,510 5,074 11,300 11,350 556 3,851 4,530 5,096 632 3,851 4,530 5,096 11,350 11,400 552 3,868 4,550 5,119 632 3,868 4,550 5,119 11,400 11,450 548 3,885 4,570 5,141 632 3,885 4,570 5,141 11,450 11,500 544 3,902 4,590 5,164 632 3,902 4,590 5,164 11,500 11,550 541 3,919 4,610 5,186 632 3,919 4,610 5,186 11,550 11,600 537 3,936 4,630 5,209 632 3,936 4,630 5,209 11,600 11,650 533 3,953 4,650 5,231 632 3,953 4,650 5,231 11,650 11,700 529 3,970 4,670 5,254 632 3,970 4,670 5,254 11,700 11,750 525 3,987 4,690 5,276 632 3,987 4,690 5,276 11,750 11,800 521 4,004 4,710 5,299 632 4,004 4,710 5,299 11,800 11,850 518 4,021 4,730 5,321 632 4,021 4,730 5,321 11,850 11,900 514 4,038 4,750 5,344 632 4,038 4,750 5,344 11,900 11,950 510 4,055 4,770 5,366 632 4,055 4,770 5,366 11,950 12,000 506 4,072 4,790 5,389 632 4,072 4,790 5,389 12,000 12,050 502 4,089 4,810 5,411 632 4,089 4,810 5,411 12,050 12,100 499 4,106 4,830 5,434 632 4,106 4,830 5,434 12,100 12,150 495 4,123 4,850 5,456 632 4,123 4,850 5,456 12,150 12,200 491 4,140 4,870 5,479 632 4,140 4,870 5,479 12,200 12,250 487 4,157 4,890 5,501 632 4,157 4,890 5,501 12,250 12,300 483 4,174 4,910 5,524 632 4,174 4,910 5,524 12,300 12,350 479 4,191 4,930 5,546 632 4,191 4,930 5,546 12,350 12,400 476 4,213 4,950 5,569 632 4,213 4,950 5,569 12,400 12,450 472 4,213 4,970 5,591 632 4,213 4,970 5,591 12,450 12,500 468 4,213 4,990 5,614 632 4,213 4,990 5,614 12,500 12,550 464 4,213 5,010 5,636 632 4,213 5,010 5,636 12,550 12,600 460 4,213 5,030 5,659 632 4,213 5,030 5,659 12,600 12,650 456 4,213 5,050 5,681 632 4,213 5,050 5,681 12,650 12,700 453 4,213 5,070 5,704 632 4,213 5,070 5,704 12,700 12,750 449 4,213 5,090 5,726 632 4,213 5,090 5,726 12,750 12,800 445 4,213 5,110 5,749 632 4,213 5,110 5,749 12,800 12,850 441 4,213 5,130 5,771 632 4,213 5,130 5,771 12,850 12,900 437 4,213 5,150 5,794 632 4,213 5,150 5,794 12,900 12,950 433 4,213 5,170 5,816 632 4,213 5,170 5,816 12,950 13,000 430 4,213 5,190 5,839 632 4,213 5,190 5,839 13,000 13,050 426 4,213 5,210 5,861 632 4,213 5,210 5,861 13,050 13,100 422 4,213 5,230 5,884 632 4,213 5,230 5,884 13,100 13,150 418 4,213 5,250 5,906 632 4,213 5,250 5,906 13,150 13,200 414 4,213 5,270 5,929 632 4,213 5,270 5,929 13,200 13,250 411 4,213 5,290 5,951 632 4,213 5,290 5,951 13,250 13,300 407 4,213 5,310 5,974 632 4,213 5,310 5,974 13,300 13,350 403 4,213 5,330 5,996 632 4,213 5,330 5,996 13,350 13,400 399 4,213 5,350 6,019 632 4,213 5,350 6,019 13,400 13,450 395 4,213 5,370 6,041 632 4,213 5,370 6,041 13,450 13,500 391 4,213 5,390 6,064 632 4,213 5,390 6,064 13,500 13,550 388 4,213 5,410 6,086 632 4,213 5,410 6,086 13,550 13,600 384 4,213 5,430 6,109 632 4,213 5,430 6,109 13,600 13,650 380 4,213 5,450 6,131 632 4,213 5,450 6,131 13,650 13,700 376 4,213 5,470 6,154 632 4,213 5,470 6,154 13,700 13,750 372 4,213 5,490 6,176 632 4,213 5,490 6,176 13,750 13,800 368 4,213 5,510 6,199 632 4,213 5,510 6,199 13,800 13,850 365 4,213 5,530 6,221 632 4,213 5,530 6,221 13,850 13,900 361 4,213 5,550 6,244 632 4,213 5,550 6,244 13,900 13,950 357 4,213 5,570 6,266 632 4,213 5,570 6,266 13,950 14,000 353 4,213 5,590 6,289 632 4,213 5,590 6,289 14,000 14,050 349 4,213 5,610 6,311 632 4,213 5,610 6,311 14,050 14,100 346 4,213 5,630 6,334 632 4,213 5,630 6,334 14,100 14,150 342 4,213 5,650 6,356 632 4,213 5,650 6,356 14,150 14,200 338 4,213 5,670 6,379 632 4,213 5,670 6,379 14,200 14,250 334 4,213 5,690 6,401 632 4,213 5,690 6,401 14,250 14,300 330 4,213 5,710 6,424 632 4,213 5,710 6,424 14,300 14,350 326 4,213 5,730 6,446 632 4,213 5,730 6,446 14,350 14,400 323 4,213 5,750 6,469 632 4,213 5,750 6,469 14,400 14,450 319 4,213 5,770 6,491 632 4,213 5,770 6,491 14,450 14,500 315 4,213 5,790 6,514 632 4,213 5,790 6,514 14,500 14,550 311 4,213 5,810 6,536 632 4,213 5,810 6,536 14,550 14,600 307 4,213 5,830 6,559 632 4,213 5,830 6,559 14,600 14,650 303 4,213 5,850 6,581 632 4,213 5,850 6,581 14,650 14,700 300 4,213 5,870 6,604 632 4,213 5,870 6,604 14,700 14,750 296 4,213 5,890 6,626 632 4,213 5,890 6,626 14,750 14,800 292 4,213 5,910 6,649 632 4,213 5,910 6,649 14,800 14,850 288 4,213 5,930 6,671 632 4,213 5,930 6,671 14,850 14,900 284 4,213 5,950 6,694 632 4,213 5,950 6,694 14,900 14,950 280 4,213 5,970 6,716 632 4,213 5,970 6,716 14,950 15,000 277 4,213 5,990 6,739 632 4,213 5,990 6,739 15,000 15,050 273 4,213 6,010 6,761 632 4,213 6,010 6,761 15,050 15,100 269 4,213 6,030 6,784 632 4,213 6,030 6,784 15,100 15,150 265 4,213 6,050 6,806 632 4,213 6,050 6,806 15,150 15,200 261 4,213 6,070 6,829 632 4,213 6,070 6,829 15,200 15,250 258 4,213 6,090 6,851 632 4,213 6,090 6,851 15,250 15,300 254 4,213 6,110 6,874 632 4,213 6,110 6,874 15,300 15,350 250 4,213 6,130 6,896 632 4,213 6,130 6,896 15,350 15,400 246 4,213 6,150 6,919 632 4,213 6,150 6,919 15,400 15,450 242 4,213 6,170 6,941 632 4,213 6,170 6,941 15,450 15,500 238 4,213 6,190 6,964 632 4,213 6,190 6,964 15,500 15,550 235 4,213 6,210 6,986 632 4,213 6,210 6,986 15,550 15,600 231 4,213 6,230 7,009 632 4,213 6,230 7,009 15,600 15,650 227 4,213 6,250 7,031 632 4,213 6,250 7,031 15,650 15,700 223 4,213 6,270 7,054 632 4,213 6,270 7,054 15,700 15,750 219 4,213 6,290 7,076 632 4,213 6,290 7,076 15,750 15,800 215 4,213 6,310 7,099 632 4,213 6,310 7,099 15,800 15,850 212 4,213 6,330 7,121 632 4,213 6,330 7,121 15,850 15,900 208 4,213 6,350 7,144 632 4,213 6,350 7,144 15,900 15,950 204 4,213 6,370 7,166 632 4,213 6,370 7,166 15,950 16,000 200 4,213 6,390 7,189 632 4,213 6,390 7,189 16,000 16,050 196 4,213 6,410 7,211 632 4,213 6,410 7,211 16,050 16,100 193 4,213 6,430 7,234 632 4,213 6,430 7,234 16,100 16,150 189 4,213 6,450 7,256 632 4,213 6,450 7,256 16,150 16,200 185 4,213 6,470 7,279 632 4,213 6,470 7,279 16,200 16,250 181 4,213 6,490 7,301 632 4,213 6,490 7,301 16,250 16,300 177 4,213 6,510 7,324 632 4,213 6,510 7,324 16,300 16,350 173 4,213 6,530 7,346 632 4,213 6,530 7,346 16,350 16,400 170 4,213 6,550 7,369 632 4,213 6,550 7,369 16,400 16,450 166 4,213 6,570 7,391 632 4,213 6,570 7,391 16,450 16,500 162 4,213 6,590 7,414 632 4,213 6,590 7,414 16,500 16,550 158 4,213 6,610 7,436 632 4,213 6,610 7,436 16,550 16,600 154 4,213 6,630 7,459 632 4,213 6,630 7,459 16,600 16,650 150 4,213 6,650 7,481 632 4,213 6,650 7,481 16,650 16,700 147 4,213 6,670 7,504 632 4,213 6,670 7,504 16,700 16,750 143 4,213 6,690 7,526 632 4,213 6,690 7,526 16,750 16,800 139 4,213 6,710 7,549 632 4,213 6,710 7,549 16,800 16,850 135 4,213 6,730 7,571 632 4,213 6,730 7,571 16,850 16,900 131 4,213 6,750 7,594 632 4,213 6,750 7,594 16,900 16,950 127 4,213 6,770 7,616 632 4,213 6,770 7,616 16,950 17,000 124 4,213 6,790 7,639 632 4,213 6,790 7,639 17,000 17,050 120 4,213 6,810 7,661 632 4,213 6,810 7,661 17,050 17,100 116 4,213 6,830 7,684 632 4,213 6,830 7,684 17,100 17,150 112 4,213 6,850 7,706 632 4,213 6,850 7,706 17,150 17,200 108 4,213 6,870 7,729 632 4,213 6,870 7,729 17,200 17,250 105 4,213 6,890 7,751 632 4,213 6,890 7,751 17,250 17,300 101 4,213 6,910 7,774 630 4,213 6,910 7,774 17,300 17,350 97 4,213 6,930 7,796 626 4,213 6,930 7,796 17,350 17,400 93 4,213 6,950 7,819 622 4,213 6,950 7,819 17,400 17,450 89 4,213 6,960 7,830 619 4,213 6,960 7,830 17,450 17,500 85 4,213 6,960 7,830 615 4,213 6,960 7,830 17,500 17,550 82 4,213 6,960 7,830 611 4,213 6,960 7,830 17,550 17,600 78 4,213 6,960 7,830 607 4,213 6,960 7,830 17,600 17,650 74 4,213 6,960 7,830 603 4,213 6,960 7,830 17,650 17,700 70 4,213 6,960 7,830 599 4,213 6,960 7,830 17,700 17,750 66 4,213 6,960 7,830 596 4,213 6,960 7,830 17,750 17,800 62 4,213 6,960 7,830 592 4,213 6,960 7,830 17,800 17,850 59 4,213 6,960 7,830 588 4,213 6,960 7,830 17,850 17,900 55 4,213 6,960 7,830 584 4,213 6,960 7,830 17,900 17,950 51 4,213 6,960 7,830 580 4,213 6,960 7,830 17,950 18,000 47 4,213 6,960 7,830 577 4,213 6,960 7,830 18,000 18,050 43 4,213 6,960 7,830 573 4,213 6,960 7,830 18,050 18,100 40 4,213 6,960 7,830 569 4,213 6,960 7,830 18,100 18,150 36 4,213 6,960 7,830 565 4,213 6,960 7,830 18,150 18,200 32 4,213 6,960 7,830 561 4,213 6,960 7,830 18,200 18,250 28 4,213 6,960 7,830 557 4,213 6,960 7,830 18,250 18,300 24 4,213 6,960 7,830 554 4,213 6,960 7,830 18,300 18,350 20 4,213 6,960 7,830 550 4,213 6,960 7,830 18,350 18,400 17 4,213 6,960 7,830 546 4,213 6,960 7,830 18,400 18,450 13 4,213 6,960 7,830 542 4,213 6,960 7,830 18,450 18,500 9 4,213 6,960 7,830 538 4,213 6,960 7,830 18,500 18,550 5 4,213 6,960 7,830 534 4,213 6,960 7,830 18,550 18,600 * 4,213 6,960 7,830 531 4,213 6,960 7,830 18,600 18,650 0 4,213 6,960 7,830 527 4,213 6,960 7,830 18,650 18,700 0 4,213 6,960 7,830 523 4,213 6,960 7,830 18,700 18,750 0 4,213 6,960 7,830 519 4,213 6,960 7,830 18,750 18,800 0 4,213 6,960 7,830 515 4,213 6,960 7,830 18,800 18,850 0 4,213 6,960 7,830 512 4,213 6,960 7,830 18,850 18,900 0 4,213 6,960 7,830 508 4,213 6,960 7,830 18,900 18,950 0 4,213 6,960 7,830 504 4,213 6,960 7,830 18,950 19,000 0 4,213 6,960 7,830 500 4,213 6,960 7,830 19,000 19,050 0 4,213 6,960 7,830 496 4,213 6,960 7,830 19,050 19,100 0 4,213 6,960 7,830 492 4,213 6,960 7,830 19,100 19,150 0 4,213 6,960 7,830 489 4,213 6,960 7,830 19,150 19,200 0 4,213 6,960 7,830 485 4,213 6,960 7,830 19,200 19,250 0 4,213 6,960 7,830 481 4,213 6,960 7,830 19,250 19,300 0 4,213 6,960 7,830 477 4,213 6,960 7,830 19,300 19,350 0 4,213 6,960 7,830 473 4,213 6,960 7,830 19,350 19,400 0 4,213 6,960 7,830 469 4,213 6,960 7,830 19,400 19,450 0 4,213 6,960 7,830 466 4,213 6,960 7,830 19,450 19,500 0 4,213 6,960 7,830 462 4,213 6,960 7,830 19,500 19,550 0 4,213 6,960 7,830 458 4,213 6,960 7,830 19,550 19,600 0 4,213 6,960 7,830 454 4,213 6,960 7,830 19,600 19,650 0 4,213 6,960 7,830 450 4,213 6,960 7,830 19,650 19,700 0 4,213 6,960 7,830 446 4,213 6,960 7,830 19,700 19,750 0 4,213 6,960 7,830 443 4,213 6,960 7,830 19,750 19,800 0 4,213 6,960 7,830 439 4,213 6,960 7,830 19,800 19,850 0 4,213 6,960 7,830 435 4,213 6,960 7,830 19,850 19,900 0 4,213 6,960 7,830 431 4,213 6,960 7,830 19,900 19,950 0 4,213 6,960 7,830 427 4,213 6,960 7,830 19,950 20,000 0 4,213 6,960 7,830 424 4,213 6,960 7,830 20,000 20,050 0 4,213 6,960 7,830 420 4,213 6,960 7,830 20,050 20,100 0 4,213 6,960 7,830 416 4,213 6,960 7,830 20,100 20,150 0 4,213 6,960 7,830 412 4,213 6,960 7,830 20,150 20,200 0 4,213 6,960 7,830 408 4,213 6,960 7,830 20,200 20,250 0 4,213 6,960 7,830 404 4,213 6,960 7,830 20,250 20,300 0 4,213 6,960 7,830 401 4,213 6,960 7,830 20,300 20,350 0 4,213 6,960 7,830 397 4,213 6,960 7,830 20,350 20,400 0 4,213 6,960 7,830 393 4,213 6,960 7,830 20,400 20,450 0 4,213 6,960 7,830 389 4,213 6,960 7,830 20,450 20,500 0 4,213 6,960 7,830 385 4,213 6,960 7,830 20,500 20,550 0 4,213 6,960 7,830 381 4,213 6,960 7,830 20,550 20,600 0 4,213 6,960 7,830 378 4,213 6,960 7,830 20,600 20,650 0 4,213 6,960 7,830 374 4,213 6,960 7,830 20,650 20,700 0 4,213 6,960 7,830 370 4,213 6,960 7,830 20,700 20,750 0 4,213 6,960 7,830 366 4,213 6,960 7,830 20,750 20,800 0 4,213 6,960 7,830 362 4,213 6,960 7,830 20,800 20,850 0 4,213 6,960 7,830 359 4,213 6,960 7,830 20,850 20,900 0 4,213 6,960 7,830 355 4,213 6,960 7,830 20,900 20,950 0 4,213 6,960 7,830 351 4,213 6,960 7,830 20,950 21,000 0 4,213 6,960 7,830 347 4,213 6,960 7,830 21,000 21,050 0 4,213 6,960 7,830 343 4,213 6,960 7,830 21,050 21,100 0 4,213 6,960 7,830 339 4,213 6,960 7,830 21,100 21,150 0 4,213 6,960 7,830 336 4,213 6,960 7,830 21,150 21,200 0 4,213 6,960 7,830 332 4,213 6,960 7,830 21,200 21,250 0 4,213 6,960 7,830 328 4,213 6,960 7,830 21,250 21,300 0 4,213 6,960 7,830 324 4,213 6,960 7,830 21,300 21,350 0 4,213 6,960 7,830 320 4,213 6,960 7,830 21,350 21,400 0 4,213 6,960 7,830 316 4,213 6,960 7,830 21,400 21,450 0 4,213 6,960 7,830 313 4,213 6,960 7,830 21,450 21,500 0 4,213 6,960 7,830 309 4,213 6,960 7,830 21,500 21,550 0 4,213 6,960 7,830 305 4,213 6,960 7,830 21,550 21,600 0 4,213 6,960 7,830 301 4,213 6,960 7,830 21,600 21,650 0 4,213 6,960 7,830 297 4,213 6,960 7,830 21,650 21,700 0 4,213 6,960 7,830 293 4,213 6,960 7,830 21,700 21,750 0 4,213 6,960 7,830 290 4,213 6,960 7,830 21,750 21,800 0 4,213 6,960 7,830 286 4,213 6,960 7,830 21,800 21,850 0 4,213 6,960 7,830 282 4,213 6,960 7,830 21,850 21,900 0 4,213 6,960 7,830 278 4,213 6,960 7,830 21,900 21,950 0 4,213 6,960 7,830 274 4,213 6,960 7,830 21,950 22,000 0 4,213 6,960 7,830 271 4,213 6,960 7,830 22,000 22,050 0 4,213 6,960 7,830 267 4,213 6,960 7,830 22,050 22,100 0 4,213 6,960 7,830 263 4,213 6,960 7,830 22,100 22,150 0 4,213 6,960 7,830 259 4,213 6,960 7,830 22,150 22,200 0 4,213 6,960 7,830 255 4,213 6,960 7,830 22,200 22,250 0 4,213 6,960 7,830 251 4,213 6,960 7,830 22,250 22,300 0 4,213 6,960 7,830 248 4,213 6,960 7,830 22,300 22,350 0 4,213 6,960 7,830 244 4,213 6,960 7,830 22,350 22,400 0 4,213 6,960 7,830 240 4,213 6,960 7,830 22,400 22,450 0 4,213 6,960 7,830 236 4,213 6,960 7,830 22,450 22,500 0 4,213 6,960 7,830 232 4,213 6,960 7,830 22,500 22,550 0 4,213 6,960 7,830 228 4,213 6,960 7,830 22,550 22,600 0 4,213 6,960 7,830 225 4,213 6,960 7,830 22,600 22,650 0 4,213 6,960 7,830 221 4,213 6,960 7,830 22,650 22,700 0 4,213 6,960 7,830 217 4,213 6,960 7,830 22,700 22,750 0 4,213 6,960 7,830 213 4,213 6,960 7,830 22,750 22,800 0 4,204 6,948 7,818 209 4,213 6,960 7,830 22,800 22,850 0 4,196 6,938 7,808 206 4,213 6,960 7,830 22,850 22,900 0 4,188 6,927 7,797 202 4,213 6,960 7,830 22,900 22,950 0 4,180 6,917 7,787 198 4,213 6,960 7,830 22,950 23,000 0 4,172 6,906 7,776 194 4,213 6,960 7,830 23,000 23,050 0 4,164 6,896 7,766 190 4,213 6,960 7,830 23,050 23,100 0 4,156 6,885 7,755 186 4,213 6,960 7,830 23,100 23,150 0 4,148 6,875 7,745 183 4,213 6,960 7,830 23,150 23,200 0 4,140 6,864 7,734 179 4,213 6,960 7,830 23,200 23,250 0 4,132 6,854 7,724 175 4,213 6,960 7,830 23,250 23,300 0 4,124 6,843 7,713 171 4,213 6,960 7,830 23,300 23,350 0 4,116 6,833 7,703 167 4,213 6,960 7,830 23,350 23,400 0 4,108 6,822 7,692 163 4,213 6,960 7,830 23,400 23,450 0 4,100 6,812 7,682 160 4,213 6,960 7,830 23,450 23,500 0 4,092 6,801 7,671 156 4,213 6,960 7,830 23,500 23,550 0 4,084 6,790 7,660 152 4,213 6,960 7,830 23,550 23,600 0 4,076 6,780 7,650 148 4,213 6,960 7,830 23,600 23,650 0 4,068 6,769 7,639 144 4,213 6,960 7,830 23,650 23,700 0 4,060 6,759 7,629 140 4,213 6,960 7,830 23,700 23,750 0 4,052 6,748 7,618 137 4,213 6,960 7,830 23,750 23,800 0 4,044 6,738 7,608 133 4,213 6,960 7,830 23,800 23,850 0 4,036 6,727 7,597 129 4,213 6,960 7,830 23,850 23,900 0 4,028 6,717 7,587 125 4,213 6,960 7,830 23,900 23,950 0 4,020 6,706 7,576 121 4,213 6,960 7,830 23,950 24,000 0 4,012 6,696 7,566 118 4,213 6,960 7,830 24,000 24,050 0 4,004 6,685 7,555 114 4,213 6,960 7,830 24,050 24,100 0 3,996 6,675 7,545 110 4,213 6,960 7,830 24,100 24,150 0 3,988 6,664 7,534 106 4,213 6,960 7,830 24,150 24,200 0 3,980 6,654 7,524 102 4,213 6,960 7,830 24,200 24,250 0 3,973 6,643 7,513 98 4,213 6,960 7,830 24,250 24,300 0 3,965 6,633 7,503 95 4,213 6,960 7,830 24,300 24,350 0 3,957 6,622 7,492 91 4,213 6,960 7,830 24,350 24,400 0 3,949 6,611 7,481 87 4,213 6,960 7,830 24,400 24,450 0 3,941 6,601 7,471 83 4,213 6,960 7,830 24,450 24,500 0 3,933 6,590 7,460 79 4,213 6,960 7,830 24,500 24,550 0 3,925 6,580 7,450 75 4,213 6,960 7,830 24,550 24,600 0 3,917 6,569 7,439 72 4,213 6,960 7,830 24,600 24,650 0 3,909 6,559 7,429 68 4,213 6,960 7,830 24,650 24,700 0 3,901 6,548 7,418 64 4,213 6,960 7,830 24,700 24,750 0 3,893 6,538 7,408 60 4,213 6,960 7,830 24,750 24,800 0 * If the amount you are looking up from the worksheet is at least $18,550 but less than $18,591, and you have no qualifying children who have valid SSNs, your credit is $2. If the amount you are looking up from the worksheet is $18,591 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit. 3,885 6,527 7,397 56 4,213 6,960 7,830 24,800 24,850 0 3,877 6,517 7,387 53 4,213 6,960 7,830 24,850 24,900 0 3,869 6,506 7,376 49 4,213 6,960 7,830 24,900 24,950 0 3,861 6,496 7,366 45 4,213 6,960 7,830 24,950 25,000 0 3,853 6,485 7,355 41 4,213 6,960 7,830 25,000 25,050 0 3,845 6,475 7,345 37 4,213 6,960 7,830 25,050 25,100 0 3,837 6,464 7,334 33 4,213 6,960 7,830 25,100 25,150 0 3,829 6,454 7,324 30 4,213 6,960 7,830 25,150 25,200 0 3,821 6,443 7,313 26 4,213 6,960 7,830 25,200 25,250 0 3,813 6,432 7,302 22 4,213 6,960 7,830 25,250 25,300 0 3,805 6,422 7,292 18 4,213 6,960 7,830 25,300 25,350 0 3,797 6,411 7,281 14 4,213 6,960 7,830 25,350 25,400 0 3,789 6,401 7,271 10 4,213 6,960 7,830 25,400 25,450 0 3,781 6,390 7,260 7 4,213 6,960 7,830 25,450 25,500 0 3,773 6,380 7,250 3 4,213 6,960 7,830 25,500 25,550 0 3,765 6,369 7,239 * * If the amount you are looking up from the worksheet is at least $25,500 but less than $25,511, and you have no qualifying children who have valid SSNs, your credit is $0. If the amount you are looking up from the worksheet is $25,511 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit. 4,213 6,960 7,830 25,550 25,600 0 3,757 6,359 7,229 0 4,213 6,960 7,830 25,600 25,650 0 3,749 6,348 7,218 0 4,213 6,960 7,830 25,650 25,700 0 3,741 6,338 7,208 0 4,213 6,960 7,830 25,700 25,750 0 3,733 6,327 7,197 0 4,213 6,960 7,830 25,750 25,800 0 3,725 6,317 7,187 0 4,213 6,960 7,830 25,800 25,850 0 3,717 6,306 7,176 0 4,213 6,960 7,830 25,850 25,900 0 3,709 6,296 7,166 0 4,213 6,960 7,830 25,900 25,950 0 3,701 6,285 7,155 0 4,213 6,960 7,830 25,950 26,000 0 3,693 6,274 7,144 0 4,213 6,960 7,830 26,000 26,050 0 3,685 6,264 7,134 0 4,213 6,960 7,830 26,050 26,100 0 3,677 6,253 7,123 0 4,213 6,960 7,830 26,100 26,150 0 3,669 6,243 7,113 0 4,213 6,960 7,830 26,150 26,200 0 3,661 6,232 7,102 0 4,213 6,960 7,830 26,200 26,250 0 3,653 6,222 7,092 0 4,213 6,960 7,830 26,250 26,300 0 3,645 6,211 7,081 0 4,213 6,960 7,830 26,300 26,350 0 3,637 6,201 7,071 0 4,213 6,960 7,830 26,350 26,400 0 3,629 6,190 7,060 0 4,213 6,960 7,830 26,400 26,450 0 3,621 6,180 7,050 0 4,213 6,960 7,830 26,450 26,500 0 3,613 6,169 7,039 0 4,213 6,960 7,830 26,500 26,550 0 3,605 6,159 7,029 0 4,213 6,960 7,830 26,550 26,600 0 3,597 6,148 7,018 0 4,213 6,960 7,830 26,600 26,650 0 3,589 6,138 7,008 0 4,213 6,960 7,830 26,650 26,700 0 3,581 6,127 6,997 0 4,213 6,960 7,830 26,700 26,750 0 3,573 6,117 6,987 0 4,213 6,960 7,830 26,750 26,800 0 3,565 6,106 6,976 0 4,213 6,960 7,830 26,800 26,850 0 3,557 6,095 6,965 0 4,213 6,960 7,830 26,850 26,900 0 3,549 6,085 6,955 0 4,213 6,960 7,830 26,900 26,950 0 3,541 6,074 6,944 0 4,213 6,960 7,830 26,950 27,000 0 3,533 6,064 6,934 0 4,213 6,960 7,830 27,000 27,050 0 3,525 6,053 6,923 0 4,213 6,960 7,830 27,050 27,100 0 3,517 6,043 6,913 0 4,213 6,960 7,830 27,100 27,150 0 3,509 6,032 6,902 0 4,213 6,960 7,830 27,150 27,200 0 3,501 6,022 6,892 0 4,213 6,960 7,830 27,200 27,250 0 3,493 6,011 6,881 0 4,213 6,960 7,830 27,250 27,300 0 3,485 6,001 6,871 0 4,213 6,960 7,830 27,300 27,350 0 3,477 5,990 6,860 0 4,213 6,960 7,830 27,350 27,400 0 3,469 5,980 6,850 0 4,213 6,960 7,830 27,400 27,450 0 3,461 5,969 6,839 0 4,213 6,960 7,830 27,450 27,500 0 3,453 5,959 6,829 0 4,213 6,960 7,830 27,500 27,550 0 3,445 5,948 6,818 0 4,213 6,960 7,830 27,550 27,600 0 3,437 5,938 6,808 0 4,213 6,960 7,830 27,600 27,650 0 3,429 5,927 6,797 0 4,213 6,960 7,830 27,650 27,700 0 3,421 5,916 6,786 0 4,213 6,960 7,830 27,700 27,750 0 3,413 5,906 6,776 0 4,213 6,960 7,830 27,750 27,800 0 3,405 5,895 6,765 0 4,213 6,960 7,830 27,800 27,850 0 3,397 5,885 6,755 0 4,213 6,960 7,830 27,850 27,900 0 3,389 5,874 6,744 0 4,213 6,960 7,830 27,900 27,950 0 3,381 5,864 6,734 0 4,213 6,960 7,830 27,950 28,000 0 3,373 5,853 6,723 0 4,213 6,960 7,830 28,000 28,050 0 3,365 5,843 6,713 0 4,213 6,960 7,830 28,050 28,100 0 3,357 5,832 6,702 0 4,213 6,960 7,830 28,100 28,150 0 3,349 5,822 6,692 0 4,213 6,960 7,830 28,150 28,200 0 3,341 5,811 6,681 0 4,213 6,960 7,830 28,200 28,250 0 3,333 5,801 6,671 0 4,213 6,960 7,830 28,250 28,300 0 3,325 5,790 6,660 0 4,213 6,960 7,830 28,300 28,350 0 3,317 5,780 6,650 0 4,213 6,960 7,830 28,350 28,400 0 3,309 5,769 6,639 0 4,213 6,960 7,830 28,400 28,450 0 3,301 5,759 6,629 0 4,213 6,960 7,830 28,450 28,500 0 3,293 5,748 6,618 0 4,213 6,960 7,830 28,500 28,550 0 3,285 5,737 6,607 0 4,213 6,960 7,830 28,550 28,600 0 3,277 5,727 6,597 0 4,213 6,960 7,830 28,600 28,650 0 3,269 5,716 6,586 0 4,213 6,960 7,830 28,650 28,700 0 3,261 5,706 6,576 0 4,213 6,960 7,830 28,700 28,750 0 3,253 5,695 6,565 0 4,213 6,960 7,830 28,750 28,800 0 3,245 5,685 6,555 0 4,213 6,960 7,830 28,800 28,850 0 3,237 5,674 6,544 0 4,213 6,960 7,830 28,850 28,900 0 3,229 5,664 6,534 0 4,213 6,960 7,830 28,900 28,950 0 3,221 5,653 6,523 0 4,213 6,960 7,830 28,950 29,000 0 3,213 5,643 6,513 0 4,213 6,960 7,830 29,000 29,050 0 3,205 5,632 6,502 0 4,213 6,960 7,830 29,050 29,100 0 3,197 5,622 6,492 0 4,213 6,960 7,830 29,100 29,150 0 3,189 5,611 6,481 0 4,213 6,960 7,830 29,150 29,200 0 3,181 5,601 6,471 0 4,213 6,960 7,830 29,200 29,250 0 3,174 5,590 6,460 0 4,213 6,960 7,830 29,250 29,300 0 3,166 5,580 6,450 0 4,213 6,960 7,830 29,300 29,350 0 3,158 5,569 6,439 0 4,213 6,960 7,830 29,350 29,400 0 3,150 5,558 6,428 0 4,213 6,960 7,830 29,400 29,450 0 3,142 5,548 6,418 0 4,213 6,960 7,830 29,450 29,500 0 3,134 5,537 6,407 0 4,213 6,960 7,830 29,500 29,550 0 3,126 5,527 6,397 0 4,213 6,960 7,830 29,550 29,600 0 3,118 5,516 6,386 0 4,213 6,960 7,830 29,600 29,650 0 3,110 5,506 6,376 0 4,213 6,960 7,830 29,650 29,700 0 3,102 5,495 6,365 0 4,207 6,953 7,823 29,700 29,750 0 3,094 5,485 6,355 0 4,199 6,942 7,812 29,750 29,800 0 3,086 5,474 6,344 0 4,191 6,932 7,802 29,800 29,850 0 3,078 5,464 6,334 0 4,183 6,921 7,791 29,850 29,900 0 3,070 5,453 6,323 0 4,175 6,911 7,781 29,900 29,950 0 3,062 5,443 6,313 0 4,167 6,900 7,770 29,950 30,000 0 3,054 5,432 6,302 0 4,159 6,889 7,759 30,000 30,050 0 3,046 5,422 6,292 0 4,151 6,879 7,749 30,050 30,100 0 3,038 5,411 6,281 0 4,143 6,868 7,738 30,100 30,150 0 3,030 5,401 6,271 0 4,135 6,858 7,728 30,150 30,200 0 3,022 5,390 6,260 0 4,128 6,847 7,717 30,200 30,250 0 3,014 5,379 6,249 0 4,120 6,837 7,707 30,250 30,300 0 3,006 5,369 6,239 0 4,112 6,826 7,696 30,300 30,350 0 2,998 5,358 6,228 0 4,104 6,816 7,686 30,350 30,400 0 2,990 5,348 6,218 0 4,096 6,805 7,675 30,400 30,450 0 2,982 5,337 6,207 0 4,088 6,795 7,665 30,450 30,500 0 2,974 5,327 6,197 0 4,080 6,784 7,654 30,500 30,550 0 2,966 5,316 6,186 0 4,072 6,774 7,644 30,550 30,600 0 2,958 5,306 6,176 0 4,064 6,763 7,633 30,600 30,650 0 2,950 5,295 6,165 0 4,056 6,753 7,623 30,650 30,700 0 2,942 5,285 6,155 0 4,048 6,742 7,612 30,700 30,750 0 2,934 5,274 6,144 0 4,040 6,731 7,601 30,750 30,800 0 2,926 5,264 6,134 0 4,032 6,721 7,591 30,800 30,850 0 2,918 5,253 6,123 0 4,024 6,710 7,580 30,850 30,900 0 2,910 5,243 6,113 0 4,016 6,700 7,570 30,900 30,950 0 2,902 5,232 6,102 0 4,008 6,689 7,559 30,950 31,000 0 2,894 5,221 6,091 0 4,000 6,679 7,549 31,000 31,050 0 2,886 5,211 6,081 0 3,992 6,668 7,538 31,050 31,100 0 2,878 5,200 6,070 0 3,984 6,658 7,528 31,100 31,150 0 2,870 5,190 6,060 0 3,976 6,647 7,517 31,150 31,200 0 2,862 5,179 6,049 0 3,968 6,637 7,507 31,200 31,250 0 2,854 5,169 6,039 0 3,960 6,626 7,496 31,250 31,300 0 2,846 5,158 6,028 0 3,952 6,616 7,486 31,300 31,350 0 2,838 5,148 6,018 0 3,944 6,605 7,475 31,350 31,400 0 2,830 5,137 6,007 0 3,936 6,595 7,465 31,400 31,450 0 2,822 5,127 5,997 0 3,928 6,584 7,454 31,450 31,500 0 2,814 5,116 5,986 0 3,920 6,574 7,444 31,500 31,550 0 2,806 5,106 5,976 0 3,912 6,563 7,433 31,550 31,600 0 2,798 5,095 5,965 0 3,904 6,552 7,422 31,600 31,650 0 2,790 5,085 5,955 0 3,896 6,542 7,412 31,650 31,700 0 2,782 5,074 5,944 0 3,888 6,531 7,401 31,700 31,750 0 2,774 5,064 5,934 0 3,880 6,521 7,391 31,750 31,800 0 2,766 5,053 5,923 0 3,872 6,510 7,380 31,800 31,850 0 2,758 5,042 5,912 0 3,864 6,500 7,370 31,850 31,900 0 2,750 5,032 5,902 0 3,856 6,489 7,359 31,900 31,950 0 2,742 5,021 5,891 0 3,848 6,479 7,349 31,950 32,000 0 2,734 5,011 5,881 0 3,840 6,468 7,338 32,000 32,050 0 2,726 5,000 5,870 0 3,832 6,458 7,328 32,050 32,100 0 2,718 4,990 5,860 0 3,824 6,447 7,317 32,100 32,150 0 2,710 4,979 5,849 0 3,816 6,437 7,307 32,150 32,200 0 2,702 4,969 5,839 0 3,808 6,426 7,296 32,200 32,250 0 2,694 4,958 5,828 0 3,800 6,416 7,286 32,250 32,300 0 2,686 4,948 5,818 0 3,792 6,405 7,275 32,300 32,350 0 2,678 4,937 5,807 0 3,784 6,395 7,265 32,350 32,400 0 2,670 4,927 5,797 0 3,776 6,384 7,254 32,400 32,450 0 2,662 4,916 5,786 0 3,768 6,373 7,243 32,450 32,500 0 2,654 4,906 5,776 0 3,760 6,363 7,233 32,500 32,550 0 2,646 4,895 5,765 0 3,752 6,352 7,222 32,550 32,600 0 2,638 4,885 5,755 0 3,744 6,342 7,212 32,600 32,650 0 2,630 4,874 5,744 0 3,736 6,331 7,201 32,650 32,700 0 2,622 4,863 5,733 0 3,728 6,321 7,191 32,700 32,750 0 2,614 4,853 5,723 0 3,720 6,310 7,180 32,750 32,800 0 2,606 4,842 5,712 0 3,712 6,300 7,170 32,800 32,850 0 2,598 4,832 5,702 0 3,704 6,289 7,159 32,850 32,900 0 2,590 4,821 5,691 0 3,696 6,279 7,149 32,900 32,950 0 2,582 4,811 5,681 0 3,688 6,268 7,138 32,950 33,000 0 2,574 4,800 5,670 0 3,680 6,258 7,128 33,000 33,050 0 2,566 4,790 5,660 0 3,672 6,247 7,117 33,050 33,100 0 2,558 4,779 5,649 0 3,664 6,237 7,107 33,100 33,150 0 2,550 4,769 5,639 0 3,656 6,226 7,096 33,150 33,200 0 2,542 4,758 5,628 0 3,648 6,216 7,086 33,200 33,250 0 2,534 4,748 5,618 0 3,640 6,205 7,075 33,250 33,300 0 2,526 4,737 5,607 0 3,632 6,194 7,064 33,300 33,350 0 2,518 4,727 5,597 0 3,624 6,184 7,054 33,350 33,400 0 2,510 4,716 5,586 0 3,616 6,173 7,043 33,400 33,450 0 2,502 4,706 5,576 0 3,608 6,163 7,033 33,450 33,500 0 2,494 4,695 5,565 0 3,600 6,152 7,022 33,500 33,550 0 2,486 4,684 5,554 0 3,592 6,142 7,012 33,550 33,600 0 2,478 4,674 5,544 0 3,584 6,131 7,001 33,600 33,650 0 2,470 4,663 5,533 0 3,576 6,121 6,991 33,650 33,700 0 2,462 4,653 5,523 0 3,568 6,110 6,980 33,700 33,750 0 2,454 4,642 5,512 0 3,560 6,100 6,970 33,750 33,800 0 2,446 4,632 5,502 0 3,552 6,089 6,959 33,800 33,850 0 2,438 4,621 5,491 0 3,544 6,079 6,949 33,850 33,900 0 2,430 4,611 5,481 0 3,536 6,068 6,938 33,900 33,950 0 2,422 4,600 5,470 0 3,528 6,058 6,928 33,950 34,000 0 2,414 4,590 5,460 0 3,520 6,047 6,917 34,000 34,050 0 2,406 4,579 5,449 0 3,512 6,037 6,907 34,050 34,100 0 2,398 4,569 5,439 0 3,504 6,026 6,896 34,100 34,150 0 2,390 4,558 5,428 0 3,496 6,015 6,885 34,150 34,200 0 2,382 4,548 5,418 0 3,488 6,005 6,875 34,200 34,250 0 2,375 4,537 5,407 0 3,480 5,994 6,864 34,250 34,300 0 2,367 4,527 5,397 0 3,472 5,984 6,854 34,300 34,350 0 2,359 4,516 5,386 0 3,464 5,973 6,843 34,350 34,400 0 2,351 4,505 5,375 0 3,456 5,963 6,833 34,400 34,450 0 2,343 4,495 5,365 0 3,448 5,952 6,822 34,450 34,500 0 2,335 4,484 5,354 0 3,440 5,942 6,812 34,500 34,550 0 2,327 4,474 5,344 0 3,432 5,931 6,801 34,550 34,600 0 2,319 4,463 5,333 0 3,424 5,921 6,791 34,600 34,650 0 2,311 4,453 5,323 0 3,416 5,910 6,780 34,650 34,700 0 2,303 4,442 5,312 0 3,408 5,900 6,770 34,700 34,750 0 2,295 4,432 5,302 0 3,400 5,889 6,759 34,750 34,800 0 2,287 4,421 5,291 0 3,392 5,879 6,749 34,800 34,850 0 2,279 4,411 5,281 0 3,384 5,868 6,738 34,850 34,900 0 2,271 4,400 5,270 0 3,376 5,858 6,728 34,900 34,950 0 2,263 4,390 5,260 0 3,368 5,847 6,717 34,950 35,000 0 2,255 4,379 5,249 0 3,360 5,836 6,706 35,000 35,050 0 2,247 4,369 5,239 0 3,352 5,826 6,696 35,050 35,100 0 2,239 4,358 5,228 0 3,344 5,815 6,685 35,100 35,150 0 2,231 4,348 5,218 0 3,336 5,805 6,675 35,150 35,200 0 2,223 4,337 5,207 0 3,329 5,794 6,664 35,200 35,250 0 2,215 4,326 5,196 0 3,321 5,784 6,654 35,250 35,300 0 2,207 4,316 5,186 0 3,313 5,773 6,643 35,300 35,350 0 2,199 4,305 5,175 0 3,305 5,763 6,633 35,350 35,400 0 2,191 4,295 5,165 0 3,297 5,752 6,622 35,400 35,450 0 2,183 4,284 5,154 0 3,289 5,742 6,612 35,450 35,500 0 2,175 4,274 5,144 0 3,281 5,731 6,601 35,500 35,550 0 2,167 4,263 5,133 0 3,273 5,721 6,591 35,550 35,600 0 2,159 4,253 5,123 0 3,265 5,710 6,580 35,600 35,650 0 2,151 4,242 5,112 0 3,257 5,700 6,570 35,650 35,700 0 2,143 4,232 5,102 0 3,249 5,689 6,559 35,700 35,750 0 2,135 4,221 5,091 0 3,241 5,678 6,548 35,750 35,800 0 2,127 4,211 5,081 0 3,233 5,668 6,538 35,800 35,850 0 2,119 4,200 5,070 0 3,225 5,657 6,527 35,850 35,900 0 2,111 4,190 5,060 0 3,217 5,647 6,517 35,900 35,950 0 2,103 4,179 5,049 0 3,209 5,636 6,506 35,950 36,000 0 2,095 4,168 5,038 0 3,201 5,626 6,496 36,000 36,050 0 2,087 4,158 5,028 0 3,193 5,615 6,485 36,050 36,100 0 2,079 4,147 5,017 0 3,185 5,605 6,475 36,100 36,150 0 2,071 4,137 5,007 0 3,177 5,594 6,464 36,150 36,200 0 2,063 4,126 4,996 0 3,169 5,584 6,454 36,200 36,250 0 2,055 4,116 4,986 0 3,161 5,573 6,443 36,250 36,300 0 2,047 4,105 4,975 0 3,153 5,563 6,433 36,300 36,350 0 2,039 4,095 4,965 0 3,145 5,552 6,422 36,350 36,400 0 2,031 4,084 4,954 0 3,137 5,542 6,412 36,400 36,450 0 2,023 4,074 4,944 0 3,129 5,531 6,401 36,450 36,500 0 2,015 4,063 4,933 0 3,121 5,521 6,391 36,500 36,550 0 2,007 4,053 4,923 0 3,113 5,510 6,380 36,550 36,600 0 1,999 4,042 4,912 0 3,105 5,499 6,369 36,600 36,650 0 1,991 4,032 4,902 0 3,097 5,489 6,359 36,650 36,700 0 1,983 4,021 4,891 0 3,089 5,478 6,348 36,700 36,750 0 1,975 4,011 4,881 0 3,081 5,468 6,338 36,750 36,800 0 1,967 4,000 4,870 0 3,073 5,457 6,327 36,800 36,850 0 1,959 3,989 4,859 0 3,065 5,447 6,317 36,850 36,900 0 1,951 3,979 4,849 0 3,057 5,436 6,306 36,900 36,950 0 1,943 3,968 4,838 0 3,049 5,426 6,296 36,950 37,000 0 1,935 3,958 4,828 0 3,041 5,415 6,285 37,000 37,050 0 1,927 3,947 4,817 0 3,033 5,405 6,275 37,050 37,100 0 1,919 3,937 4,807 0 3,025 5,394 6,264 37,100 37,150 0 1,911 3,926 4,796 0 3,017 5,384 6,254 37,150 37,200 0 1,903 3,916 4,786 0 3,009 5,373 6,243 37,200 37,250 0 1,895 3,905 4,775 0 3,001 5,363 6,233 37,250 37,300 0 1,887 3,895 4,765 0 2,993 5,352 6,222 37,300 37,350 0 1,879 3,884 4,754 0 2,985 5,342 6,212 37,350 37,400 0 1,871 3,874 4,744 0 2,977 5,331 6,201 37,400 37,450 0 1,863 3,863 4,733 0 2,969 5,320 6,190 37,450 37,500 0 1,855 3,853 4,723 0 2,961 5,310 6,180 37,500 37,550 0 1,847 3,842 4,712 0 2,953 5,299 6,169 37,550 37,600 0 1,839 3,832 4,702 0 2,945 5,289 6,159 37,600 37,650 0 1,831 3,821 4,691 0 2,937 5,278 6,148 37,650 37,700 0 1,823 3,810 4,680 0 2,929 5,268 6,138 37,700 37,750 0 1,815 3,800 4,670 0 2,921 5,257 6,127 37,750 37,800 0 1,807 3,789 4,659 0 2,913 5,247 6,117 37,800 37,850 0 1,799 3,779 4,649 0 2,905 5,236 6,106 37,850 37,900 0 1,791 3,768 4,638 0 2,897 5,226 6,096 37,900 37,950 0 1,783 3,758 4,628 0 2,889 5,215 6,085 37,950 38,000 0 1,775 3,747 4,617 0 2,881 5,205 6,075 38,000 38,050 0 1,767 3,737 4,607 0 2,873 5,194 6,064 38,050 38,100 0 1,759 3,726 4,596 0 2,865 5,184 6,054 38,100 38,150 0 1,751 3,716 4,586 0 2,857 5,173 6,043 38,150 38,200 0 1,743 3,705 4,575 0 2,849 5,163 6,033 38,200 38,250 0 1,735 3,695 4,565 0 2,841 5,152 6,022 38,250 38,300 0 1,727 3,684 4,554 0 2,833 5,141 6,011 38,300 38,350 0 1,719 3,674 4,544 0 2,825 5,131 6,001 38,350 38,400 0 1,711 3,663 4,533 0 2,817 5,120 5,990 38,400 38,450 0 1,703 3,653 4,523 0 2,809 5,110 5,980 38,450 38,500 0 1,695 3,642 4,512 0 2,801 5,099 5,969 38,500 38,550 0 1,687 3,631 4,501 0 2,793 5,089 5,959 38,550 38,600 0 1,679 3,621 4,491 0 2,785 5,078 5,948 38,600 38,650 0 1,671 3,610 4,480 0 2,777 5,068 5,938 38,650 38,700 0 1,663 3,600 4,470 0 2,769 5,057 5,927 38,700 38,750 0 1,655 3,589 4,459 0 2,761 5,047 5,917 38,750 38,800 0 1,647 3,579 4,449 0 2,753 5,036 5,906 38,800 38,850 0 1,639 3,568 4,438 0 2,745 5,026 5,896 38,850 38,900 0 1,631 3,558 4,428 0 2,737 5,015 5,885 38,900 38,950 0 1,623 3,547 4,417 0 2,729 5,005 5,875 38,950 39,000 0 1,615 3,537 4,407 0 2,721 4,994 5,864 39,000 39,050 0 1,607 3,526 4,396 0 2,713 4,984 5,854 39,050 39,100 0 1,599 3,516 4,386 0 2,705 4,973 5,843 39,100 39,150 0 1,591 3,505 4,375 0 2,697 4,962 5,832 39,150 39,200 0 1,583 3,495 4,365 0 2,689 4,952 5,822 39,200 39,250 0 1,576 3,484 4,354 0 2,681 4,941 5,811 39,250 39,300 0 1,568 3,474 4,344 0 2,673 4,931 5,801 39,300 39,350 0 1,560 3,463 4,333 0 2,665 4,920 5,790 39,350 39,400 0 1,552 3,452 4,322 0 2,657 4,910 5,780 39,400 39,450 0 1,544 3,442 4,312 0 2,649 4,899 5,769 39,450 39,500 0 1,536 3,431 4,301 0 2,641 4,889 5,759 39,500 39,550 0 1,528 3,421 4,291 0 2,633 4,878 5,748 39,550 39,600 0 1,520 3,410 4,280 0 2,625 4,868 5,738 39,600 39,650 0 1,512 3,400 4,270 0 2,617 4,857 5,727 39,650 39,700 0 1,504 3,389 4,259 0 2,609 4,847 5,717 39,700 39,750 0 1,496 3,379 4,249 0 2,601 4,836 5,706 39,750 39,800 0 1,488 3,368 4,238 0 2,593 4,826 5,696 39,800 39,850 0 1,480 3,358 4,228 0 2,585 4,815 5,685 39,850 39,900 0 1,472 3,347 4,217 0 2,577 4,805 5,675 39,900 39,950 0 1,464 3,337 4,207 0 2,569 4,794 5,664 39,950 40,000 0 1,456 3,326 4,196 0 2,561 4,783 5,653 40,000 40,050 0 1,448 3,316 4,186 0 2,553 4,773 5,643 40,050 40,100 0 1,440 3,305 4,175 0 2,545 4,762 5,632 40,100 40,150 0 1,432 3,295 4,165 0 2,537 4,752 5,622 40,150 40,200 0 1,424 3,284 4,154 0 2,530 4,741 5,611 40,200 40,250 0 1,416 3,273 4,143 0 2,522 4,731 5,601 40,250 40,300 0 1,408 3,263 4,133 0 2,514 4,720 5,590 40,300 40,350 0 1,400 3,252 4,122 0 2,506 4,710 5,580 40,350 40,400 0 1,392 3,242 4,112 0 2,498 4,699 5,569 40,400 40,450 0 1,384 3,231 4,101 0 2,490 4,689 5,559 40,450 40,500 0 1,376 3,221 4,091 0 2,482 4,678 5,548 40,500 40,550 0 1,368 3,210 4,080 0 2,474 4,668 5,538 40,550 40,600 0 1,360 3,200 4,070 0 2,466 4,657 5,527 40,600 40,650 0 1,352 3,189 4,059 0 2,458 4,647 5,517 40,650 40,700 0 1,344 3,179 4,049 0 2,450 4,636 5,506 40,700 40,750 0 1,336 3,168 4,038 0 2,442 4,625 5,495 40,750 40,800 0 1,328 3,158 4,028 0 2,434 4,615 5,485 40,800 40,850 0 1,320 3,147 4,017 0 2,426 4,604 5,474 40,850 40,900 0 1,312 3,137 4,007 0 2,418 4,594 5,464 40,900 40,950 0 1,304 3,126 3,996 0 2,410 4,583 5,453 40,950 41,000 0 1,296 3,115 3,985 0 2,402 4,573 5,443 41,000 41,050 0 1,288 3,105 3,975 0 2,394 4,562 5,432 41,050 41,100 0 1,280 3,094 3,964 0 2,386 4,552 5,422 41,100 41,150 0 1,272 3,084 3,954 0 2,378 4,541 5,411 41,150 41,200 0 1,264 3,073 3,943 0 2,370 4,531 5,401 41,200 41,250 0 1,256 3,063 3,933 0 2,362 4,520 5,390 41,250 41,300 0 1,248 3,052 3,922 0 2,354 4,510 5,380 41,300 41,350 0 1,240 3,042 3,912 0 2,346 4,499 5,369 41,350 41,400 0 1,232 3,031 3,901 0 2,338 4,489 5,359 41,400 41,450 0 1,224 3,021 3,891 0 2,330 4,478 5,348 41,450 41,500 0 1,216 3,010 3,880 0 2,322 4,468 5,338 41,500 41,550 0 1,208 3,000 3,870 0 2,314 4,457 5,327 41,550 41,600 0 1,200 2,989 3,859 0 2,306 4,446 5,316 41,600 41,650 0 1,192 2,979 3,849 0 2,298 4,436 5,306 41,650 41,700 0 1,184 2,968 3,838 0 2,290 4,425 5,295 41,700 41,750 0 1,176 2,958 3,828 0 2,282 4,415 5,285 41,750 41,800 0 1,168 2,947 3,817 0 2,274 4,404 5,274 41,800 41,850 0 1,160 2,936 3,806 0 2,266 4,394 5,264 41,850 41,900 0 1,152 2,926 3,796 0 2,258 4,383 5,253 41,900 41,950 0 1,144 2,915 3,785 0 2,250 4,373 5,243 41,950 42,000 0 1,136 2,905 3,775 0 2,242 4,362 5,232 42,000 42,050 0 1,128 2,894 3,764 0 2,234 4,352 5,222 42,050 42,100 0 1,120 2,884 3,754 0 2,226 4,341 5,211 42,100 42,150 0 1,112 2,873 3,743 0 2,218 4,331 5,201 42,150 42,200 0 1,104 2,863 3,733 0 2,210 4,320 5,190 42,200 42,250 0 1,096 2,852 3,722 0 2,202 4,310 5,180 42,250 42,300 0 1,088 2,842 3,712 0 2,194 4,299 5,169 42,300 42,350 0 1,080 2,831 3,701 0 2,186 4,289 5,159 42,350 42,400 0 1,072 2,821 3,691 0 2,178 4,278 5,148 42,400 42,450 0 1,064 2,810 3,680 0 2,170 4,267 5,137 42,450 42,500 0 1,056 2,800 3,670 0 2,162 4,257 5,127 42,500 42,550 0 1,048 2,789 3,659 0 2,154 4,246 5,116 42,550 42,600 0 1,040 2,779 3,649 0 2,146 4,236 5,106 42,600 42,650 0 1,032 2,768 3,638 0 2,138 4,225 5,095 42,650 42,700 0 1,024 2,757 3,627 0 2,130 4,215 5,085 42,700 42,750 0 1,016 2,747 3,617 0 2,122 4,204 5,074 42,750 42,800 0 1,008 2,736 3,606 0 2,114 4,194 5,064 42,800 42,850 0 1,000 2,726 3,596 0 2,106 4,183 5,053 42,850 42,900 0 992 2,715 3,585 0 2,098 4,173 5,043 42,900 42,950 0 984 2,705 3,575 0 2,090 4,162 5,032 42,950 43,000 0 976 2,694 3,564 0 2,082 4,152 5,022 43,000 43,050 0 968 2,684 3,554 0 2,074 4,141 5,011 43,050 43,100 0 960 2,673 3,543 0 2,066 4,131 5,001 43,100 43,150 0 952 2,663 3,533 0 2,058 4,120 4,990 43,150 43,200 0 944 2,652 3,522 0 2,050 4,110 4,980 43,200 43,250 0 936 2,642 3,512 0 2,042 4,099 4,969 43,250 43,300 0 928 2,631 3,501 0 2,034 4,088 4,958 43,300 43,350 0 920 2,621 3,491 0 2,026 4,078 4,948 43,350 43,400 0 912 2,610 3,480 0 2,018 4,067 4,937 43,400 43,450 0 904 2,600 3,470 0 2,010
