1040 - Introductory Material What's New Introduction Form 1040-SR. Fewer numbered schedules. IRA and pension reporting. Capital gain or (loss) is now reported on line 6. Health care coverage shared responsibility payment. Standard deduction amount increased. Qualified business income deduction. Alternative minimum tax (AMT) exemption amount increased. Qualified opportunity investment. Virtual currency. Email address. Medicaid waiver payments. Extended tax provisions. Disaster tax relief. 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. 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 Widow(er) Adopted child. Dependent. Exception to time lived with you. Keeping up a home. 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 Standard Deduction Single and Married Filing Jointly Age/Blindness Death of spouse in 2019. Death of taxpayer in 2019. Blindness Married Filing Separately Presidential Election Campaign Fund Who Qualifies as Your Dependent Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents 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 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 1 Wages, Salaries, Tips, etc. 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 4c and 4d Pensions and Annuities Fully Taxable Pensions and Annuities Partially Taxable Pensions and Annuities Insurance Premiums for Retired Public Safety Officers Simplified Method Worksheet—Lines 4c and 4d Simplified Method Annuity Starting Date Age (or Combined Ages) at Annuity Starting Date Cost Rollovers Lump-Sum Distributions Lines 5a and 5b Social Security Benefits Exception. Social security information. Form RRB-1099. Social Security Benefits Worksheet—Lines 5a and 5b Line 6 Capital Gain or (Loss) Exception 1. Exception 2. Total Income and Adjusted Gross Income Line 7a Line 7b Total Income Line 8a Line 8b Adjusted Gross Income Tax and Credits Line 9 Itemized Deductions or Standard Deduction Itemized Deductions Standard Deduction Exception 1—Dependent. Exception 2—Born before January 2, 1955, 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 9 Line 10 Qualified Business Income Deduction (Section 199A Deduction) Line 12a 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 12a Qualified Dividends and Capital Gain Tax Worksheet—Line 12a Line 13a Child Tax Credit and Credit for Other Dependents Form 8862, who must file. Payments Line 17 Federal Income Tax Withheld Line 18a— Earned Income Credit (EIC) What Is the EIC? To Take 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. 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 18b Additional Child Tax Credit (Schedule 8812) What Is the Additional Child Tax Credit? Two Steps To Take the Additional Child Tax Credit! Step 1. Step 2. Form 8862, who must file. Line 18c American Opportunity Credit Form 8862 required. Refund Line 20 Amount Overpaid Refund Offset Injured Spouse Lines 21a Through 21d Amount Refunded to You Effect of refund on benefits. Account must be in your name. Why Use Direct Deposit? IRA. TreasuryDirect®. Form 8888. Line 21a Line 21b Line 21c Line 21d Sample Check—Lines 21b Through 21d Reasons Your Direct Deposit Request Will Be Rejected Line 22 Applied to Your 2020 Estimated Tax Amount You Owe Bad check or payment. Line 23 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 24 Estimated Tax Penalty Exception. Figuring the Penalty Third Party Designee Sign Your Return Court-Appointed Conservator, Guardian, or Other Fiduciary Child's Return Electronic Return Signatures 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 How To Avoid Common Mistakes Innocent Spouse Relief Income Tax Withholding and Estimated Tax Payments for 2020 Secure Your Tax Records From Identity Theft Protect yourself from suspicious emails or phishing schemes. 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? Death of a Taxpayer Claiming a Refund for a Deceased Taxpayer Past Due Returns How To Get Tax Help Preparing and filing your tax return. Getting answers to your tax law questions. Getting tax forms and publications. Access your online account (Individual taxpayers only). Using direct deposit. Refund timing for returns claiming certain credits. Getting a transcript or copy of a return. Using online tools to help prepare your return. Resolving tax-related identity theft issues. Checking on the status of your refund. Making a tax payment. What if I can’t pay now? Checking the status of an amended return. Understanding an IRS notice or letter. Contacting your local IRS office. Watching IRS videos. IRS social media. Getting tax information in other languages. 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 Virtual Currency 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 Line 8 Other Income Taxable income. Nontaxable income. Net operating loss (NOL) deduction. Medicaid waiver payments to care provider. Olympic and Paralympic medals and USOC prize money. Adjustments to Income Line 10 Educator Expenses Line 11 Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials Line 12 Health Savings Account (HSA) Deduction Line 13 Moving Expenses Line 14 Deductible Part of Self-Employment Tax Line 15 Self-Employed SEP, SIMPLE, and Qualified Plans Line 16 Self-Employed Health Insurance Deduction Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 16 Exceptions. Line 17 Penalty on Early Withdrawal of Savings Lines 18a, 18b, and 18c Alimony Paid Line 18a Line 18c Line 19 IRA Deduction Were You Covered by a Retirement Plan? Married persons filing separately. IRA Deduction Worksheet—Schedule 1, Line 19 IRA Deduction Worksheet—Continued Line 20 Student Loan Interest Deduction Exception. Qualified student loan. Qualified higher education expenses. Student Loan Interest Deduction Worksheet—Schedule 1, Line 20 Line 21 Tuition and Fees Line 22 Instructions for Schedule 2 Additional Taxes General Instructions Specific Instructions Line 1 Alternative Minimum Tax (AMT) Alternative minimum tax (AMT) exemption amount increased. Exception. Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 1 Line 2 Excess Advance Premium Tax Credit Repayment Line 5 Unreported Social Security and Medicare Tax from Forms 4137 and 8919 Form 4137. Form 8919. Line 6 Additional Tax on IRAs, Other Qualified Retirement Plans, etc. Exception. Line 7a Household Employment Taxes Line 7b First-Time Homebuyer Credit Repayment Line 8 Other Taxes Additional Medicare Tax. Net Investment Income Tax. Other taxes. 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 Residential energy efficient property credit. Nonbusiness energy property credit. Condos and co-ops. More details. Line 6 Other Credits Line 8 2019 Estimated Tax Payments Divorced taxpayers. Name change. 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 Line 13 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 Order Form for Forms and Publications Introduction How To Use the Order Form Mail Your Order Form To: Major Categories of Federal Income and Outlays for Fiscal Year 2018 Footnotes for Certain Federal Outlays 1040 - Additional Material 1040 (2019) Instructions 2019 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 2019, you will use Form 1040 or, if you were born before January 2, 1955, you have the option to use new Form 1040-SR. Many people will 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 owe additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide to what 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, you generally won’t notice much of a change and the software you use will generally determine what schedules you need. IF YOU have additional income such as capital gains, unemployment compensation, prize or award money, gambling winnings; have any deductions to claim, such as student loan interest deduction, self-employment tax, educator expenses. THEN USE Schedule 1. IF YOU owe 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, 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 or health coverage 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. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.What can the Taxpayer Advocate Service do for you? We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if: Your problem is causing financial difficulty for you, your family, or your business. You face (or your business is facing) an immediate threat of adverse action. You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised. How can you reach us? We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is at www.TaxpayerAdvocate.IRS.gov and in your local directory. You can also call us at 877-777-4778.How can you learn about your taxpayer rights? The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at www.TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.How else does the Taxpayer Advocate Service help taxpayers? TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/SAMS. Low Income Taxpayer Clinics Help Taxpayers Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information, and to find a clinic near you, read the LITC page on IRS.gov/LITC or IRS Publication 4134, Low Income Taxpayer Clinic List PDF. You can also get this publication at your local IRS office or by calling 800-829-3676. Suggestions for Improving the IRSTaxpayer Advocacy Panel Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 888-912-1227 (toll-free). 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 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, 2020, 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, or Form 1040-SR, or Form 1040-NR. (Don’t include Form 1095-A.) Health Coverage Reporting If you or someone in your family was an employee in 2019, 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 March2020. This information may be relevant if you purchased health insurance coverage for 2019 through the Health Insurance Marketplace and wish to claim the premium tax credit on Schedule 3, line 9. However, you do not 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 2019, 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. Please click here for the text description of the image. What's New Introduction For information about any additional changes to the 2019 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/Form1040. Form 1040-SR. Form 1040-SR, U.S. Tax Return for Seniors, has been introduced for 2019. You can use this form if you were born before January 2, 1955. The form generally mirrors Form 1040. These instructions cover both Forms 1040 and 1040-SR. Fewer numbered schedules. This year, there are only 3 numbered schedules instead of 6. Schedules 2 and 4 were combined into Schedule 2 and it's where you will report any additional taxes you may owe. Schedules 3 and 5 were combined into Schedule 3 and it’s where you will report any credits that you didn't claim on Form 1040 or 1040-SR. IRA and pension reporting. You will now report your IRA distributions and pensions and annuities on separate lines. Use lines 4a and 4b on Form 1040 or 1040-SR to report IRA distributions and the taxable amount. Use new lines 4c and 4d to report pensions and annuities and the taxable amount. See the instructions for Lines 4a and 4b and Lines 4c and 4d, later. Capital gain or (loss) is now reported on line 6. In 2018, capital gain or (loss) was reported on Schedule 1 (Form 1040), line 13. In 2019, it will be reported on Form 1040 or 1040-SR, line 6. Health care coverage shared responsibility payment. For 2019 you no longer need to either make a shared responsibility payment or file Form 8965 if you don't have minimum essential health care coverage for part or all of 2019. The "Full-year health care coverage or exempt" box has been removed from Form 1040. Standard deduction amount increased. For 2019, the standard deduction amount has been increased for all filers. The amounts are: Single or Married filing separately—$12,200. Married filing jointly or Qualifying widow(er)—$24,400. Head of household—$18,350. Qualified business income deduction. The simplified worksheet for figuring your qualified business income deduction is now Form 8995, Qualified Business Income Deduction Simplified Computation. If you don’t meet the requirements to file Form 8995, use Form 8995-A, Qualified Business Income Deduction. For more information, see each form’s instructions. Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount is increased to $71,700 ($111,700 if married filing jointly or qualifying widow(er); $55,850 if married filing separately). The income levels at which the AMT exemption begins to phase out have increased to $510,300 ($1,020,600 if married filing jointly or qualifying widow(er)). Qualified opportunity investment. If you held a qualified investment in a qualified opportunity fund at any time during the year, you must attach Form 8997, Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments, to your return. For more information, see Form 8997 and its instructions. Virtual currency. If, in 2019, you engaged in a transaction involving virtual currency you will need to file Schedule 1. See the instructions for Schedule 1 for more information. Email address. An optional field for your email address has been added to Forms 1040 and 1040-SR. Medicaid waiver payments. Changes have been made to how Medicaid waiver payments are treated for purposes of the earned income credit. See the instructions for line 18a. Extended tax provisions. Recent legislation extended certain tax benefits that had expired at the end of 2017. These tax benefits include the following. Tuition and fees deduction. Deduction for mortgage insurance premiums. Nonbusiness energy property credit. Alternative fuel vehicle refueling credit. Indian employment credit. If you are eligible for one or more of these benefits in 2019, you can claim them on your 2019 return. If you are eligible for one or more of these benefits for tax year 2018, you will need to file an amended return, Form 1040-X, to claim them. See IRS.gov/Form1040X for more information about amending a tax return. Disaster tax relief. Disaster tax relief was enacted for those impacted by certain federally declared disasters. The tax benefits provided by this relief include the following. An increased standard deduction based on your qualified disaster losses. See the instructions for line 9 and the Instructions for Schedule A for information on qualifying for and figuring the increased standard deduction. Election to use your 2018 earned income to figure your 2019 earned income credit. See the instructions for line 18a for more information on this election. Election to use your 2018 earned income to figure your 2019 additional child tax credit. See the instructions for line 18b and the Instructions for Schedule 8812 for more information on this election. Electronic Filing (e-file) Free Software Options for Doing Your Taxes Free Software Options for Doing Your Taxes Why have 49 million Americans used Free File? Security—The IRS uses the latest encryption technology to safeguard your information. Flexible Payments—File early; pay by April 15, 2020, for most people. Greater Accuracy—Fewer errors mean faster processing. Quick Receipt—Get an acknowledgment that your return was received and accepted. Go Green—Reduce the amount of paper used. It’s Free—through Free File. Faster Refunds—Join the eight in ten taxpayers who get their refunds faster by using direct deposit and e-file. freefile Do Your Taxes for Free If your adjusted gross income was $xx,000 or less in 2019, you can use free tax software to prepare and e-file your tax return. Earned more? Use Free File Fillable Forms. Free File This public-private partnership, between the IRS and tax software providers, makes approximately 15 brand name commercial software products and e-file available for free. Seventy percent of the nation’s taxpayers are eligible. Just visit IRS.gov/FreeFile for details. Free File combines all the benefits of e-file and easy-to-use software at no cost. Guided questions will help ensure you get all the tax credits and deductions you are due. It’s fast, safe, and free. You can review each provider’s criteria for free usage or use an online tool to find which software products match your situation. Some providers offer state tax return preparation for free. Free File Fillable Forms The IRS offers electronic versions of IRS paper form that can also be e-filed for free. Free File Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File Fillable Forms does basic math calculations. It supports only federal tax forms. Free Tax Help Available Nationwide Volunteers are available in communities nationwide providing free tax assistance to low-to-moderate income (generally under $xx,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and electronically file their own tax return with the assistance of an IRS-certified volunteer. See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov (Keyword: VITA) for a VITA/TCE site near you! IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at IRS.gov/Forms. Make your tax payments electronically—it’s easy You can make electronic payments online, by phone, or from a mobile device. Paying electronically is safe and secure. The IRS uses the latest encryption technology and doesn't store the bank account number you use to submit your payment. When you use any of the IRS electronic payment options, it puts you in control of paying your tax bill and gives you peace of mind. You determine the payment date, and you will receive an immediate confirmation from the IRS. It's easy, secure, and much quicker than mailing in a check or money order. Go to IRS.gov/Payment to see all your electronic 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. possession 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 also should file if you are eligible for any of the following credits. Earned income credit. Additional child tax credit. American opportunity credit. Credit for federal tax on fuels. Premium tax credit. Health coverage 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 2019 and advance payments of the premium tax credit were made for this coverage, you must file a 2019 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 2019 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 2019 or was a full-time student under age 24 at the end of 2019. 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, 1996, is considered to be age 24 at the end of 2019. Do not use Form 8814 for such a child. Resident aliens. These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details. Nonresident aliens and dual-status aliens. These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply. You were married to a U.S. citizen or resident alien at the end of 2019. You elected to be taxed as a resident alien. See Pub. 519 for details. 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 or Form 1040-NR-EZ. 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, 2020. 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, filing instructions and addresses are at the end of these instructions. 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. For details, see Form 4868. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return. 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 15, 2020, 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. DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide. UPS Next Day Air Early 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. 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. Chart A—For Most People IF your filing status is . . . AND at the end of 2019 you were* . . . THEN file a return if your gross income** was at least . . . Single under 65 65 or older $12,200 13,850 Married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) $24,400 25,700 27,000 Married filing separately any age $5 Head of household under 65 65 or older $18,350 20,000 Qualifying widow(er) under 65 65 or older $24,400 25,700 *If you were born on January 1, 1955, you are considered to be age 65 at the end of 2019. (If your spouse died in 2019 or if you are preparing a return for someone who died in 2019, 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 2019, 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 5a and 5b 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 2019 (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 $1,100. Your earned income was over $12,200. Your gross income was more than the larger of— $1,100, or Your earned income (up to $11,850) plus $350. Yes. You must file a return if any of the following apply. Your unearned income was over $2,750 ($4,400 if 65 or older and blind). Your earned income was over $13,850 ($15,500 if 65 or older and blind). Your gross income was more than the larger of— $2,750 ($4,400 if 65 or older and blind), or Your earned income (up to $11,850) plus $2,000 ($3,650 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 $1,100. Your earned income was over $12,200. 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— $1,100, or Your earned income (up to $11,850) plus $350. Yes. You must file a return if any of the following apply. Your unearned income was over $2,400 ($3,700 if 65 or older and blind). Your earned income was over $13,500 ($14,800 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— $2,400 ($3,700 if 65 or older and blind), or Your earned income (up to $11,850) plus $1,650 ($2,950 if 65 or older and blind). Chart C—Other Situations When You Must File You must file a return if any of the seven conditions below apply for 2019. 1. You owe any special taxes, including any of the following. a. Alternative minimum tax. b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself. 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. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. See the instructions for Schedule 2, line 8. f. Recapture taxes. See the instructions for line 12a and Schedule 2, lines 7b and 8. 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. Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever enrolled you should have received Form(s) 1099-H showing the amount of the advance payments. 7. 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). 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. Free File makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details and to see if you are eligible. What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if you were born before January 2, 1955. Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1 through December 31, 2019, write "Tax Year" and the beginning and ending months of your fiscal year in the top margin of page 1 of Form 1040 or 1040-SR. Section references are to the Internal Revenue Code. 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 Form 1040 or Form 1040-SR indicating the line number and the word, code, and/or dollar amount you need to enter. For example, if you received wages as a household employee and didn't receive a W-2 because you were paid only $2,000, the instructions for line 1 state that you must enter "HSH" and the amount of the wages next to line 7. You may instead put an asterisk next to line 7 and in the white space at the bottom of page 2 of Form 1040 or 1040-SR enter "*Line 7: HSH $2,000." Section references are to the Internal Revenue Code. 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 widow(er). For information about marital status, see Pub. 501. More than one filing status can apply to you. You can choose the one that will give you the lowest tax. Single You can check the "Single" box at the top of Form 1040 or 1040-SR if any of the following was true on December 31, 2019. 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 2019, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box. You were widowed before January 1, 2019, and didn't remarry before the end of 2019. But if you have a child, you may be able to use the qualifying widow(er) filing status. See the instructions for Qualifying Widow(er), later. Married Filing Jointly You can check the "Married filing jointly" box at the top of Form 1040 or 1040-SR if any of the following apply. You were married at the end of 2019, even if you didn't live with your spouse at the end of 2019. Your spouse died in 2019 and you didn't remarry in 2019. You were married at the end of 2019 and your spouse died in 2020 before filing a 2019 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 his or her income, or You don’t want to be responsible for any taxes due if your spouse doesn't have enough tax withheld or doesn't pay enough estimated tax. 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, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2019, you can elect to be treated as a resident alien and file a joint return. See Pub. 519 for details. Married Filing Separately Check the "Married filing separately" box at the top of Form 1040 or 1040-SR if you are married 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." 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 usually will 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, the tuition and fees deduction, the education credits, or the earned income credit. You also can't take the standard deduction if your spouse itemizes deductions. 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 2019. See Married persons who live apart. Head of Household You can check the "Head of household" box at the top 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 2019. But if, at the end of 2019, 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 2019 and you meet the other rules under Married persons who live apart. You are married to a nonresident alien at any time during the year and the alien spouse elects to be treated as a resident alien. 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 2019 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). 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 he or she lived with you for all of 2019, 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 2019 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 2019, 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 he or she was alive. If the person is anyone else, see Pub. 501. 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 2019, you are considered unmarried if all of the following apply. You lived apart from your spouse for the last 6 months of 2019. 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 2019. Your home was the main home of your child, stepchild, or foster child for more than half of 2019 (if half or less, see Exception to time lived with you, earlier). You can claim this child as your dependent or could claim the child except that the child's other parent can claim him or her under the rule for Children of divorced or separated parents 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 Widow(er) You can check the "Qualifying widow(er)" box at the top of Form 1040 or 1040-SR and use joint return tax rates for 2019 if all of the following apply. Your spouse died in 2017 or 2018 and you didn't remarry before the end of 2019. 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 2019: The child had gross income of $4,200 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 2019. 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 he or she died, even if you didn't actually do so. If your spouse died in 2019, you can't file as qualifying widow(er). 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 2019 if the child was born or died in 2019 and your home was the child's home for the entire time he or she was alive. Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501. 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 filed a joint return for 2018 and you are filing a joint return for 2019 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2018 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 See Death of a Taxpayer under General Information, later. Social Security Number (SSN) An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at SSA.gov, 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. 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 in the last 3 years, or if your ITIN has the middle digits 83, 84, 85, 86, or 87, (9NN-83-NNNN), it expired at the end of 2019 and must be renewed if you need to file a federal tax return in 2020. 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. ITINs with middle digits 70 through 82 have expired and also must be renewed if you need to file a tax return in 2020 and haven’t already renewed the 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, he or she must have either an SSN or an ITIN if: You file a joint return, or Your spouse is filing a separate return. Standard Deduction If you are filing Form 1040-SR, you can find a Standard Deduction Chart on page 1 of that form that can calculate the amount of your standard deduction in most situations. 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 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 2019 and you and your spouse agree to be taxed on your combined worldwide income, don’t check the box. Age/Blindness If you or your spouse (if you are married and filing a joint return) were born before January 2, 1955, or were blind at the end of 2019, 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 2019. If your spouse was born before January 2, 1955, but died in 2019 before reaching age 65, don’t check the box that says "Spouse was born before January 2, 1955." A person is considered to reach age 65 on the day before his or her 65th birthday. Example. Your spouse was born on February 14, 1954, and died on February 13, 2019. 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, 2019, your spouse isn't considered age 65. Don’t check the box. Death of taxpayer in 2019. If you are preparing a return for someone who died in 2019, see Pub. 501 before completing the standard deduction information. Blindness If you weren’t totally blind as of December 31, 2019, 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. Married Filing Separately If your filing status is married filing separately and your spouse itemizes deductions on his or her 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, 1955, or was blind at the end of 2019, 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. 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 also can have $3 go to the fund. If you check a box, your tax or refund won't change. 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 on the right side of page 1 of Form 1040 or 1040-SR (just above the Dependents section) 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 2019 return (including extensions). If an ITIN is applied for on or before the due date of a 2019 return (including extensions) and the IRS issues an ITIN as 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 a child who is your... Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) was ... Under age 19 at the end of 2019 and younger than you (or your spouse, if filing jointly) or Under age 24 at the end of 2019, 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 his or her own support for 2019 (see Pub. 501) Who isn't filing a joint return for 2019 or is filing a joint return for 2019 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 2019. 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 2019, 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. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2019 tax return? See Steps 1, 2, and 4. [ ] 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 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 2019? [ ] 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 for this person. 4. Did this child have an SSN valid for employment issued before the due date of your 2019 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 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 for this person. Step 4. Is Your Qualifying Relative Your Dependent? A qualifying relative is a person who is your... Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild) or Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew) or Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle) or Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship 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 2019. For this purpose, a person isn't a taxpayer if he or she 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 $4,200 in 2019. If the person was permanently and totally disabled, see Exception to gross income test, later. For whom you provided over half of his or her support in 2019. 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. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2019 tax return? See Steps 1, 2, and 4. [ ] 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. 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 2019 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 citizenship 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 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 his or her 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 his or her noncustodial parent (defined later) if all of the following conditions apply. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2019 (whether or not they are or were married). The child received over half of his or her support for 2019 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 2019. Either of the following applies. The custodial parent signs Form 8332 or a substantially similar statement that he or she won't claim the child as a dependent for 2019, and the noncustodial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to 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 2019. 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 13a and 18b). 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, the earned income credit, or the health coverage tax 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 2019. 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 his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support. Release of certain tax benefits revoked. A custodial parent who has revoked his or her previous release of a claim to certain tax benefits for a child must include a copy of the revocation with his or her 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 2019, the person is considered to have lived with you for more than half of 2019 if your home was this person's home for more than half the time he or she was alive in 2019. Any other person is considered to have lived with you for all of 2019 if the person was born or died in 2019 and your home was this person's home for the entire time he or she was alive in 2019. 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 widow(er) 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 him or her 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 2019, 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 13a) and additional child tax credit (line 18b). 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 18a). 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. 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 2019. 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 2019. 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 2019. 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 2019, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child. Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your mother can't claim any of those five tax benefits based on your daughter. However, if your mother's AGI is higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother. For more details and examples, see Pub. 501. If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you 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. 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 Social Security Administration before the due date of your 2019 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 2019 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 2019 return (including extensions), you can't claim the child tax credit or the credit for other dependents on your original or an amended 2019 return. If you apply for an ITIN on or before the due date of your 2019 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 2019 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 6 and Schedule 1, lines 1 through 8. Also see Pub. 525. Foreign-Source Income You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You also must 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#RP2014-55, to find out if you can elect to defer tax on the undistributed income. Report distributions from foreign pension plans on lines 4c and 4d. 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. Foreign financial assets. If you had foreign financial assets in 2019, 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 also must 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 atIRS.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 usually must 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 generally must report half the combined community income of the individual and his or her 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 1 Wages, Salaries, Tips, etc. Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income also must be included in the total on line 1. All wages received as a household employee. An employer isn’t required to provide a Form W-2 to you if he or she paid you wages of less then $2,100 in 2019. If you received wages as a household employee and you didn’t receive a Form W-2 because an employer paid you less than $2,100 in 2019, enter "HSH" and the amount not reported to you on a Form W-2 in the space to the left of line 1. For information on employment taxes for household employees, see Tax Topic 756. Any Medicaid waiver payments you received that you choose to include in earned income for purposes of claiming a credit or other tax benefit, even if you didn’t receive a Form W-2 reporting these payments. See the instructions for Schedule 1, line 8. Tip income you didn't report to your employer. This should include 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 1. You may owe social security and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions for Schedule 2, line 5. Dependent care benefits, which should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits. Employer-provided adoption benefits, which 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 2019. Scholarship and fellowship grants not reported on Form W-2. Also, enter "SCH" and the amount on the dotted line next to line 1. However, if you were a degree candidate, include on line 1 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 1. 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 2019 under all plans was more than $19,000 (excluding catch-up contributions as explained later), include the excess on line 1. This limit is (a) $13,000 if you have only SIMPLE plans, or (b) $22,000 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 1. They already are included as income in box 1 of your Form W-2. A higher limit may 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 2019, your employer may have allowed an additional deferral (catch-up contributions) of up to $6,000 ($3,000 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals. 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 4c and 4d. 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 4c and 4d. 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 1. Instead, report distributions from an IRA on lines 4a and 4b. Wages from Form 8919, line 6. *This includes a Roth, SEP, or SIMPLE IRA. Were You a Statutory Employee? If you were, 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, traveling salespeople, and homeworkers. If you have related business expenses to deduct, report the amount shown in box 1 of your Form W-2 on Schedule C along with your 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, 2020. 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 still must report your earnings on line 1. If you lose your Form W-2 or it is incorrect, ask your employer for a new one. Line 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 11 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. 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 2019 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 2019 income. For details, see Pub. 550. If you get a 2019 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2019, see Pub. 550. Line 3a Qualified Dividends Enter your total qualified dividends on line 3a. Qualified dividends also are 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 which first became a surrogate foreign corporation after December 22, 2017, other than a foreign corporation which 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, 2019. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16, 2019. 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, 2019. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9, 2019, through August 11, 2019). The 121-day period began on May 17, 2019 (60 days before the ex-dividend date), and ended on September 14, 2019. 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, 2019 (the day before the ex-dividend date), and you sold the stock on September 16, 2019. You held the stock for 63 days (from July 16, 2019, through September 16, 2019). 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, 2019, through September 14, 2019). Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2019. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16, 2019. 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, 2019. 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 12a 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 8, only if they exceed the total of all net premiums you paid for the contract. Lines 4a and 4b IRA Distributions Special rules may apply if you received a distribution from your individual retirement arrangement (IRA) and your main home was in one of the federally declared disaster areas eligible for these special rules at any time during the incident period. Special rules may also apply if you received a distribution to buy or construct a main home in one of the federally declared disaster areas eligible for these special rules, but that home wasn't bought or constructed because of the disaster. See Pub. 590-B for details. 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, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided next, leave line 4a blank and enter the total distribution (from Form 1099-R, box 1) on line 4b. 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 2020, 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 or SEP IRAs for 2019 or an earlier year. If you made nondeductible contributions to these IRAs for 2019, 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 2014 or an earlier year. Distribution code Q is shown in box 7 of Form 1099-R. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2019. You had a 2018 or 2019 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 2019. You recharacterized part or all of a contribution to a Roth IRA as a contribution to another type of 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 70½ when the distribution was made. Generally, your total QCDs for the year can't be more than $100,000. (On a joint return, your spouse also can have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590-A for details. 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 generally can 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 do not 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 may have to pay an additional tax if (a) you received an early distribution from your IRA and the total wasn't rolled over, or (b) you were born before July 1, 1948, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for Schedule 2, line 6, for details. More information. For more information about IRAs, see Pub. 590-A and Pub. 590-B. Lines 4c and 4d Pensions and Annuities Special rules may apply if you received a distribution from a profit-sharing plan or retirement plan and your main home was in one of the federally declared disaster areas eligible for these special rules at any time during the incident period. Special rules may also apply if you received a distribution on certain dates to buy or construct a main home in one of the federally declared disaster areas eligible for these special rules, but that home wasn't bought or constructed because of the disaster. See Pub. 575 for details. 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 4c and 4d. Instead, report them on line 1. 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 2019. 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 4d; don’t make an entry on line 4c. 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 4c. 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 4d. 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 4d. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies. Insurance Premiums for Retired Public Safety Officers If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from a plan maintained by the employer from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums or $3,000. You can make this election only for amounts that would otherwise be included in your income. An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan. If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn't reflect the exclusion. Report your total distributions on line 4c and the taxable amount on line 4d. Enter "PSO" next to line 4d. Simplified Method Worksheet—Lines 4c and 4d Simplified Method Worksheet-Lines 4c and 4d Simplified Method Worksheet—Lines 4c and 4d Simplified Method Worksheet—Lines 4c and 4d 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. Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040 or 1040-SR, line 4d. Enter the total pension or annuity payments received in 2019 on Form 1040 or 1040-SR, line 4c. 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 4c." 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 4c. 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 4d." field "10. Was your annuity starting date before 1987?" "Yes. STOP. Leave line 10 blank."checkbox "No. Add lines 6 and 8. This is the amount you have recovered tax free through 2019. You will need this number when you fill out this worksheet next year." checkbox, 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 1, include only the taxable amount on that line and enter "PSO" and the amount excluded on the dotted line next to line 1. 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 his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date. If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount. Cost Your cost is generally your net investment in the plan as of the annuity starting date. It 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 4c and 4d to report a rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP. Enter on line 4c 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 4d. If the remaining amount is zero and you have no other distribution to report on line 4d, enter -0- on line 4d. Also, enter "Rollover" next to line 4d. 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 6. Enter the total distribution on line 4c and the taxable part on line 4d. 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 5a and 5b 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 2019. 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 2019 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 2019 and your total repayments (box 4) were more than your total benefits for 2019 (box 3). None of your benefits are taxable for 2019. Also, if your total repayments in 2019 exceed your total benefits received in 2019 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. Benefits for earlier year received in 2019? If any of your benefits are taxable for 2019 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. 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 (including Social Security Disability Insurance (SSDI) payments) are generally not included in income if they are for injuries incurred as a direct result of a terrorist attack directed against the United States or its allies. If these payments are incorrectly reported as taxable on Form W-2 or Form 1099-R, contact the company or agency making the disability payments to get a corrected Form W-2 or Form 1099-R. 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. 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. Social Security Benefits Worksheet—Lines 5a and 5b Tax Tables Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 22 (see the instructions for Schedule 1, line 22). If you are married filing separately and you lived apart from your spouse for all of 2019, enter "D" to the right of the word "benefits" on line 5a. If you don’t, you may get a math error notice from the IRS. Be sure you have read the Exception in the line 5a and 5b 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 5a 1. 2. Multiply line 1 by 50% (0.50) 2. 3. Combine the amounts from Form 1040 or 1040-SR, lines 1, 2b, 3b, 4b, 4d, 6, and Schedule 1, line 9 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 10 through 19, plus any write-in adjustments you entered on the dotted line next to Schedule 1, line 22 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 5b. Yes. Subtract line 6 from line 5 7. 8. If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2019, enter $25,000 8. Married filing separately and you lived with your spouse at any time in 2019, 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 5b. If you are married filing separately and you lived apart from your spouse for all of 2019, be sure you entered "D" to the right of the word "benefits" on line 5a. Yes. Subtract line 8 from line 7 9. 10. Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2019 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 5b 18. If any of your benefits are taxable for 2019 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 6 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 zone 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 zone fund or terminating deferral from an investment in a qualified opportunity zone, and your only capital gains and losses are: Capital gain distributions; A capital loss carryover from 2018; 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 for which 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 6 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 6 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 12a instructions to figure your tax. Total Income and Adjusted Gross Income Line 7a Report any additional income on Schedule 1, lines 1 through 8. Enter the amount from Schedule 1, line 9, on line 7a. Line 7b Total Income Add the amounts from lines 1, 2b, 3b, 4b, 4d, 5b, 6, and 7a. This is your total income. Line 8a Report any adjustments to income on Schedule 1, lines 10 to 21. Enter the amount from Schedule 1, line 22, on line 8a. Line 8b Adjusted Gross Income Subtract line 8a from line 7b and enter the amount on this line. Tax and Credits Line 9 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. Standard Deduction Most Form 1040 filers can find their standard deduction by looking at the amounts listed to the left of line 9. Most Form 1040-SR filers can find their standard deduction by using the chart at the bottom of page 1 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, 1955, 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, 1955, or Were Blind if you are filing Form 1040 or by using the chart on page 1 of Form 1040-SR. You were born before January 2, 1955. You are blind. Spouse was born before January 2, 1955. 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, 1955, 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, 2017, 2018, or 2019. See the Instructions for Form 4684 and Schedule A, line 16, for more information. Standard Deduction Worksheet for Dependents—Line 9 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, 1955 You are blind Spouse was born before January 2, 1955 Spouse is blind Total number of boxes checked 1. 2. Is your earned income* more than $750? Yes. Add $350 to your earned income. Enter the total 2. No. Enter $1,100 3. Enter the amount shown below for your filing status. Single or married filing separately—$12,200 Married filing jointly—$24,400 Head of household—$18,350 3. 4. Standard deduction. a. Enter the smaller of line 2 or line 3. If born after January 1, 1955, and not blind, stop here and enter this amount on Form 1040 or 1040-SR, line 9. Otherwise, go to line 4b 4a. b. If born before January 2, 1955, or blind, multiply the number on line 1 by $1,300 ($1,650 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 9 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 1, and Schedule 1, lines 3 and 6, minus the amount, if any, on Schedule 1, line 14. Standard Deduction Chart for People Who Were Born Before January 2, 1955, 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, 1955 Spouse was born before January 2, 1955 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 $13,850 15,500 Married filing jointly 1 2 3 4 $25,700 27,000 28,300 29,600 Qualifying widow(er) 1 2 $25,700 27,000 Married filing separately* 1 2 3 4 $13,500 14,800 16,100 17,400 Head of household 1 2 $20,000 21,650 * 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 10 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 2019 taxable income before the qualified business income deduction is less than or equal to $160,700 ($160,725 if married filing separately or $321,400 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. See the instructions for Forms 8995 and 8995-A, for more information for figuring and reporting your qualified business income deduction. Line 12a Tax Include in the total on the entry space on line 12a 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 due to making a section 962 election (the election made by a domestic shareholder of a controlled foreign corporation to be taxed at corporate rates). 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 2019 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. Repayment of any excess advance payments of the health coverage tax credit from Form 8885. Check box 3 and enter the amount of the repayment and "HCTC" 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, report it on Schedule 3 (Form 1040 or 1040-SR), line 6c. Net tax liability deferred under section 965(i). If you had a net 965 inclusion and made an election to defer your net 965 tax liability under section 965(i), check box 3 and enter (as a negative number) the amount of the deferred net 965 tax liability and "965" on the line next to that box. 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 the box. Do you want the IRS to figure the tax on your taxable income for you? □ Yes. See chapter 28 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 generally must be used to figure the tax on your unearned income over $2,200 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 $2,200 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 2019, Age 18 at the end of 2019 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 2019 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 2019. You don’t file a joint return in 2019. A child born on January 1, 2002, is considered to be age 18 at the end of 2019; a child born on January 1, 2001, is considered to be age 19 at the end of 2019; and a child born on January 1, 1996, is considered to be age 24 at the end of 2019. Schedule D Tax Worksheet. If you have to file Schedule D, and line 18 or 19 of Schedule D is more than zero, 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 12a. 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 6. 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 12a If Form 1040 or 1040-SR, line 11b, is zero, don’t complete this worksheet. 1. Enter the amount from Form 1040 or 1040-SR, line 11b 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 12a 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 12a 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 6 (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 11b, from line 6 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 or 1040-SR), 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 or 1040-SR). Qualified Dividends and Capital Gain Tax Worksheet—Line 12a Tax Tables See the earlier instructions for line 12a to see if you can use this worksheet to figure your tax. Before completing this worksheet, complete Form 1040 or 1040-SR through line 11b. 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 6. 1. Enter the amount from Form 1040 or 1040-SR, line 11b. 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 16 of Schedule D. If either line 15 or 16 is blank or a loss, enter -0-. 3. No. Enter the amount from Form 1040 or 1040-SR, line 6. 4. Add lines 2 and 3 4. 5. If filing Form 4952 (used to figure investment interest expense deduction), enter any amount from line 4g of that form. Otherwise, enter -0- 5. 6. Subtract line 5 from line 4. If zero or less, enter -0- 6. 7. Subtract line 6 from line 1. If zero or less, enter -0- 7. 8. Enter: $39,375 if single or married filing separately, $78,750 if married filing jointly or qualifying widow(er), $52,750 if head of household. 8. 9. Enter the smaller of line 1 or line 8 9. 10. Enter the smaller of line 7 or line 9 10. 11. Subtract line 10 from line 9. This amount is taxed at 0% 11. 12. Enter the smaller of line 1 or line 6 12. 13. Enter the amount from line 11 13. 14. Subtract line 13 from line 12 14. 15. Enter: $434,550 if single, $244,425 if married filing separately, $488,850 if married filing jointly or qualifying widow(er), $461,700 if head of household. 15. 16. Enter the smaller of line 1 or line 15 16. 17. Add lines 7 and 11 17. 18. Subtract line 17 from line 16. If zero or less, enter -0- 18. 19. Enter the smaller of line 14 or line 18 19. 20. Multiply line 19 by 15% (0.15) 20. 21. Add lines 11 and 19 21. 22. Subtract line 21 from line 12 22. 23. Multiply line 22 by 20% (0.20) 23. 24. Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet 24. 25. Add lines 20, 23, and 24 25. 26. 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 26. 27. Tax on all taxable income. Enter the smaller of line 25 or 26. Also include this amount on the entry space on Form 1040 or 1040-SR, line 12a. If you are filing Form 2555, don’t enter this amount on the entry space on Form 1040 or 1040-SR, line 12a. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet 27. * If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line. Line 13a Child Tax Credit and Credit for Other Dependents 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 or additional child tax credit 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 2019 return. Don’t file Form 8862 if you filed Form 8862 for 2018 and the child tax credit or additional child tax credit was allowed for that year. See Form 8862 and its instructions for details. If you take 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 take the child tax credit or credit for other dependents even though you aren’t eligible and it is later determined that you fraudulently took 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 2019 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. Child Tax Credits Child Tax Credit and Credit for Other Dependents Worksheet—Line 13a Child Tax Credit and Credit for Other Dependents Worksheet—Line 13a Summary: This is the Child Tax Credit and Credit for Other Dependents Worksheet, used to determine the amount, if any, the taxpayer can claim as the child tax credit or credit for other dependents. This amount is entered on Form 1040 or 1040-SR, line 13a. Caution. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2019, and meet all the conditions in Steps 1 through 3 under "Who Qualifies as Your Dependent". Make sure you checked the "child tax credit "box in column (4) of the "Dependents" section on Form 1040 for each qualifying child. If you don’t have a qualifying child, you can’t claim the child tax credit; but you may be able to claim the credit for other dependents for that child. To see if your dependent qualifies you to take the credit for other dependents, see Step 5 under "Who Qualifies as Your Dependent." Be sure to see "Social security number" under "Who Qualifies as Your Dependent." Do not use this worksheet, but use Pub. 972 instead, if: You are claiming the adoption credit, mortgage interest credit, District of Columbia first-time homebuyer credit, or residential energy efficient property credit*; (* if applicable) You are excluding income from Puerto Rico; or You are filing Form 2555 or 4563. Part 1 The line items to be completed are: "1. Number of qualifying children under 17 with the required social security number: (blank text field) multiplied by $2,000. Enter the result." field "2. Number of other dependents, including qualifying children without the required social security number: (blank text field) multiplied by $500. Enter the result." field. Caution: Don’t include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident alien. Also don't’ include anyone you included on line 1. "3. Add lines 1 and 2." field "4. Enter the amount from Form 1040 or 1040-SR, line 8b." field "5. Enter the amount shown below for your filing status." "Married filing jointly—$400,000"field "All other filing statuses—$200,000"field "6. Is the amount on line 4 more than the amount on line 5?" "No. Leave line 6 blank. Enter -0- on line 7, and go to line 8."checkbox "Yes. Subtract line 5 from line 4. If the result isn’t a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000, increase $1,025 to $2,000, etc."checkbox, field "7. Multiple the amount on line 6 by 5% (0.05). Enter the result."field "8. Is the amount on line 3 more than the amount on line 7?" "No. STOP. You can’t take the child tax credit on Form 1040 or 1040-SR, line 13a. You also can’t take the additional child tax credit on Form 1040 or 1040-SR, line 18b. Complete the rest of your Form 1040 or 1040-SR."checkbox "Yes. Subtract line 7 from line 3. Enter the result. Go to Part 2 ."checkbox, field Please click here for the text description of the image. Child Tax Credits (continued) Child Tax Credit and Credit for Other Dependents Worksheet—(continued) Child Tax Credit and Credit for Other Dependents Worksheet—(continued) Summary: This is a continuation of the Child Tax Credit and Credit for Other Dependents Worksheet from the previous page. Before you begin Part 2: Figure the amount of any credits you are claiming on Schedule 3, Form 5695, Part II*; Form 8910; Form 8936; or Schedule R. Part 2 The line items to be completed are: "9. Enter the amount from Form 1040or 1040-SR, line 12b."field "10. Add any amounts from:" "Schedule 3, line 1 plus (blank text field)" "Schedule 3, line 2 plus (blank text field)" "Schedule 3, line 3 plus (blank text field)" "Schedule 3, line 4 plus (blank text field)" "Form 5695, line 30* plus (blank text field)" "Form 8910, line 15* plus (blank text field)" "Form 8936, line 23 plus (blank text field)" "Schedule R, line 22 plus (blank text field)" * If applicable. "Enter the total."field "11. Are the amounts on lines 9 and 10 the same?" "Yes. STOP. You can’t take this credit because there is not tax to reduce. However, you may be able to take the additional child tax credit if line 1 is more than zero. See the TIP below." checkbox "No. Subtract line 10 from line 9." checkbox, field "12. Is the amount on line 8 more than the amount on line 11?" "Yes. Enter the amount from line 11. Also, you may be able to take the additional child tax credit if line 1 is more than zero. See the TIP below." checkbox, field "No. Enter the amount from line 8." checkbox, field "This is your child tax credit and credit for other dependents. Enter this amount on Form 1040, line 13a" TIP. You may be able to take the additional child tax credit on Form 1040 or 1040-SR, line 18b, if you answered "Yes" on line 11 or line 12 above. First, complete your Form 1040 or 1040-SR through line 18a (also complete Schedule 3, line 11). Then, use Schedule 8812 to figure any additional child tax credit. Caution: If your child tax credit or additional child tax credit for a year after 2015 was reduced or disallowed, see "Form 8862, who must file" to find out if you must file Form 8863 to take the credit for 2019. Please click here for the text description of the image. Payments Line 17 Federal Income Tax Withheld Add the amounts shown as federal income tax withheld on your Forms W-2, W-2G, and 1099-R. Enter the total on line 17. The amount withheld should be shown in box 2 of Form W-2 and in box 4 of Form W-2G or 1099-R. Attach your Form(s) W-2 to your return. Attach Forms W-2G and 1099-R to the front of your return if federal income tax was withheld. If you received a 2019 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 17. This should be shown in box 4 of Form 1099, box 6 of Form SSA-1099, or box 10 of Form RRB-1099. If you had Additional Medicare Tax withheld, include the amount shown on Form 8959, line 24, in the total on line 17. Attach Form 8959. Include on line 17 any federal income tax withheld that is shown on a Schedule K-1. Also include on line 17 any tax withheld that is shown on Form 1042-S, Form 8805, or Form 8288-A. You should attach the form to your return to claim a credit for the withholding. Line 18a— 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. You may be able to elect to use your 2018 earned income to figure your EIC if (a) your 2018 earned income is more than your 2019 earned income, and (b) your main home was located in one of the federally declared disaster areas eligible for this relief at any time during the incident period. For details, see Pub. 596. If you make the election to use your 2018 earned income to figure your EIC, enter "PYEI" and the amount of your 2018 earned income on the dotted line next to line 18a. 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 a qualifying child, complete and attach Schedule EIC. For help in determining if you are eligible for the EIC, go toIRS.gov/EITC and click on "EITC Assistant." This service is available in English and Spanish. If you take the EIC even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won't be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you won't be allowed to take the credit for 10 years. See Form 8862, who must file, later. You also may have to pay penalties. Refunds for returns claiming the earned income credit can't be issued before mid-February 2020. This delay applies to the entire refund, not just the portion associated with the earned income credit. Step 1. All Filers 1. If, in 2019: 3 or more children lived with you, is the amount on Form 1040 or 1040-SR, line 8b, less than $50,162 ($55,952 if married filing jointly)? 2 children lived with you, is the amount on Form 1040 or 1040-SR, line 8b, less than $46,703 ($52,493 if married filing jointly)? 1 child lived with you, is the amount on Form 1040 or 1040-SR, line 8b, less than $41,094 ($46,884 if married filing jointly)? No children lived with you, is the amount on Form 1040 or 1040-SR, line 8b, less than $15,570 ($21,370 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 2019 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 18a. 3. Is your filing status married filing separately? [ ] Yes. You can't take the credit. [ ] No. 4. Are you filing Form 2555 (relating to foreign earned income)? [ ] Yes. You can't take the credit. [ ] No. 5. Were you or your spouse a nonresident alien for any part of 2019? [ ] 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 6* + Investment Income = *If line 6 is a loss, enter -0-. 2. Is your investment income more than $3,600? [ ] 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 2019? 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 a child who is your... Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) was ... Under age 19 at the end of 2019 and younger than you (or your spouse, if filing jointly) or Under age 24 at the end of 2019, 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 2019 or is filing a joint return for 2019 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 2019. 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 2019 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 2019, see Qualifying child of more than one person, later. If the child was married, see Married child, later. 1. Are you claiming at least one child who meets the conditions to be your qualifying child and, unless the child was born and died in 2019, has a valid SSN as defined later? [ ] Yes. [ ] No. Skip questions 2 and 3; go to Step 4. 2. Are you filing a joint return for 2019? [ ] Yes. Skip question 3 and Step 4; go to Step 5. [ ] No. 3. Could you be a qualifying child of another person for 2019? (Check "No" if the other person isn't required to file, and isn't filing, a 2019 tax return or is filing a 2019 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 18a. [ ] No. Skip Step 4; go to Step 5. Step 4. Filers Without a Qualifying Child 1. Is the amount on Form 1040 or 1040-SR, line 8b, less than $15,570 ($21,370 if married filing jointly)? [ ] Yes. [ ] No. You can't take the credit. 2. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2019? (Check "Yes" if you, or your spouse if filing a joint return, were born after December 31, 1954, and before January 2, 1995.) If your spouse died in 2019 or if you are preparing a return for someone who died in 2019, 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 2019? 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 18a. 4. Are you filing a joint return for 2019? [ ] Yes. Skip questions 5 and 6; go to Step 5. [ ] No. 5. Could you be a qualifying child of another person for 2019? (Check "No" if the other person isn't required to file, and isn't filing, a 2019 tax return or is filing a 2019 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 18a. [ ] No. 6. Can you be claimed as a dependent on someone else's 2019 tax return? [ ] 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 1 1. 2. Enter any amount included on Form 1040 or 1040-SR, line 1, that is a taxable scholarship or fellowship grant not reported on a Form W-2 2. 3. Enter any amount included on Form 1040 or 1040-SR, line 1, that you received for work performed while an inmate in a penal institution. (Enter "PRI" and the same amount on the dotted line next to Form 1040 or 1040-SR, line 1.) 3. 4. Enter any amount included on Form 1040 or 1040-SR, line 1, that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan. (Enter "DFC" and the same amount on the dotted line next to Form 1040 or 1040-SR, line 1.) This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received 4. 5. Enter any amount included on Form 1040 or 1040-SR, line 1, that is a Medicaid waiver payment you exclude from income (see the instructions for Schedule 1, line 8), unless you choose to include this amount in earned income, in which case enter zero 5. 6. Add lines 2, 3, 4, and 5 6. 7. Subtract line 6 from line 1 7. 8. Enter all of your nontaxable combat pay if you elect to include it in earned income. Also, enter "NCP" and the amount of your nontaxable combat pay on the dotted line next to line 18a on Form 1040 or 1040-SR. See Combat pay, nontaxable, later 8. 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. 9. Add lines 7 and 8. This is your earned income* 9. *You may be able to elect to use your 2018 earned income to figure your EIC if (a) your 2018 earned income was more than your 2019 earned income, and (b) your main home was in the one of the federally declared disaster areas eligible for this relief at any time during the incident period. For details, see Pub. 596. If you make this election, skip question 2 and go to question 3. Electing to use your 2018 earned income may increase or decrease your EIC. Figure the credit using your 2019 earned income. Then, figure the credit using your 2018 earned income. Compare the amounts before making the election. If you are using your 2018 earned income to figure your 2019 EIC and you elected to include nontaxable combat pay, be sure to use 2018 nontaxable combat pay and enter that amount on the dotted line next to line 18a. 2. Were you self-employed at any time in 2019, 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, is your earned income less than $50,162 ($55,952 if married filing jointly)? 2 qualifying children, is your earned income less than $46,703 ($52,493 if married filing jointly)? 1 qualifying child, is your earned income less than $41,094 ($46,884 if married filing jointly)? No qualifying children, is your earned income less than $15,570 ($21,370 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 1, also was reported on Schedule SE, Section B, line 5a. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1, 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 1). 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 also was reported on Form 1040 or 1040-SR, line 1 do the following. Enter "Clergy" on the dotted line next to line 18a. Determine how much of the amount on Form 1040 or 1040-SR, line 1, also was reported on Schedule SE, Section A, line 2, or Section B, line 2. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1. 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 1). 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 also can make it but doesn't have to. If you are using your 2018 earned income to figure your 2019 EIC and you elected to include nontaxable combat pay, be sure to use 2018 nontaxable combat pay and enter that amount on the dotted line next to line 18a. If you elect to use your nontaxable combat pay in figuring your EIC, enter "NCP" and the amount on the dotted line next to line 18a. Credit figured by the IRS. To have the IRS figure your EIC: Enter "EIC" on the dotted line next to line 18a. Be sure you enter the nontaxable combat pay you elect to include in earned income by entering "NCP" and the amount on the dotted line next to line 18a. 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 2019 if the child was born or died in 2019 and your home was this child's home for more than half the time he or she was alive in 2019. Form 4797 filers. If the amount on Form 1040 or 1040-SR, line 6, 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. Married child. A child who was married at the end of 2019 is a qualifying child only if (a) you can claim him or her as your dependent, or (b) you could have claimed him or her 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 your filing status is married filing jointly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter "No" on the dotted line next to line 18a. Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2019, 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 13a and 18b). 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 18a). 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. 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 2019. 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 2019. 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 2019. 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 2019, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child. Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your mother can't claim any of the five tax benefits listed here based on your daughter. However, if your mother's AGI is higher than yours and you don’t claim your daughter as a qualifying child, your daughter is the qualifying child of your mother. For more details and examples, see Pub. 596. If you won't be taking the EIC with a qualifying child, enter "No" on the dotted line next to line 18a. Otherwise, go to Step 3, question 1. Social security number (SSN). For the EIC, a valid SSN is a number issued by the Social Security Administration unless "Not Valid for Employment" is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. However, if "Valid for Work Only With DHS Authorization" is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid. To find out how to get an SSN, see Social Security Number (SSN) 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 2019 return (including extensions), you can't claim the EIC on your original or an amended 2019 return. Also, 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 EIC on your original or an amended 2019 return. Student. A student is a child who during any part of 5 calendar months of 2019 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—2019 EIC—Line 18a Worksheet A—2019 EIC—Line 18a 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 children you have. 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 18a. Continue To End Process (f) 3. Enter the amount from Form 1040 or 1040-SR, line 8b. 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? IF Yes Continue To Decision (4) IF No Continue To Decision (5) Decision (4) Is the amount on line 3 less than $19,050 ($24,850 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 $8,650 ($14,450 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 children you have. 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 18a. 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 2019. 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—Earned Income Credit —Lines 18a Worksheet B—Earned Income Credit —Lines 18a 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, member of the clergy, or have church employee income 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, Section A, line 3, or Section B, line 3, whichever applies. Continue To Process (c) Process (c) 1b. Enter any amount from Schedule SE, Section B, 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, Section A, line 6, or Section B, line 13, whichever applies. Continue To Process (f) Process (f) 1e. Subtract line 1d from 1c. Continue To 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, Section A. 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; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1*. Footnote: If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A. 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 18a. Continue To End Decision (4) Do you have any qualifying children? IF Yes Continue To Decision (6) IF No Continue To Decision (5) Decision (5) Is line 4b less than $15,570 ($21,370 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 18a. Continue To End Decision (6) Do you have 3 or more qualifying children? IF Yes Continue To Decision (7) IF No Continue To Decision (8) Decision (7) Is line 4b less than $50,162 ($55,952 if married filing jointly)? IF Yes Continue To Process (p) IF No Continue To Process (q) Decision (8) Do you have 2 qualifying children? IF Yes Continue To Decision (9) IF No Continue To Decision (10) Decision (9) Is line 4b less than $46,703 ($52,493 if married filing jointly)? IF Yes Continue To Process (p) IF No Continue To Process (q) Decision (10) Is line 4b less than $41,094 ($46,884 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—Earned Income Credit (Continued) Worksheet B—Earned Income Credit (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 children you have. 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 18a. Continue To End Process (e) 8. Enter the amount from Form 1040 or 1040-SR, line 8b. 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 $19,050 ($24,850 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 $8,650 ($14,450 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 to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here. Continue To Process (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 18a. Continue To Process (l) Process (l) Reminder—If you have a qualifying child, complete and attach Schedule Earned Income Credit. CAUTION! If your Earned Income Credit 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 2019. Continue To End End This is the end of the flowchart. Please click here for the text description of the image. EIC Table 2019 Earned Income Credit (EIC) Table Caution. This is not a tax table. EIC Table Excerpt Example This graphic shows a portion of the EIC table to illustrate how to find your credit at the intersection of the appropriate row and column. 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. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. And your filing status is– If the amount you are looking up from the worksheet is– Single, head of household, or qualifying widow(er) and you have– Married filing jointly and you have– 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 6,950 529 2,355 2,770 3,116 529 2,355 2,770 3,116 6,950 7,000 529 2,372 2,790 3,139 529 2,372 2,790 3,139 7,000 7,050 529 2,389 2,810 3,161 529 2,389 2,810 3,161 7,050 7,100 529 2,406 2,830 3,184 529 2,406 2,830 3,184 7,100 7,150 529 2,423 2,850 3,206 529 2,423 2,850 3,206 7,150 7,200 529 2,440 2,870 3,229 529 2,440 2,870 3,229 7,200 7,250 529 2,457 2,890 3,251 529 2,457 2,890 3,251 7,250 7,300 529 2,474 2,910 3,274 529 2,474 2,910 3,274 7,300 7,350 529 2,491 2,930 3,296 529 2,491 2,930 3,296 7,350 7,400 529 2,508 2,950 3,319 529 2,508 2,950 3,319 7,400 7,450 529 2,525 2,970 3,341 529 2,525 2,970 3,341 7,450 7,500 529 2,542 2,990 3,364 529 2,542 2,990 3,364 7,500 7,550 529 2,559 3,010 3,386 529 2,559 3,010 3,386 7,550 7,600 529 2,576 3,030 3,409 529 2,576 3,030 3,409 7,600 7,650 529 2,593 3,050 3,431 529 2,593 3,050 3,431 7,650 7,700 529 2,610 3,070 3,454 529 2,610 3,070 3,454 7,700 7,750 529 2,627 3,090 3,476 529 2,627 3,090 3,476 7,750 7,800 529 2,644 3,110 3,499 529 2,644 3,110 3,499 7,800 7,850 529 2,661 3,130 3,521 529 2,661 3,130 3,521 7,850 7,900 529 2,678 3,150 3,544 529 2,678 3,150 3,544 7,900 7,950 529 2,695 3,170 3,566 529 2,695 3,170 3,566 7,950 8,000 529 2,712 3,190 3,589 529 2,712 3,190 3,589 8,000 8,050 529 2,729 3,210 3,611 529 2,729 3,210 3,611 8,050 8,100 529 2,746 3,230 3,634 529 2,746 3,230 3,634 8,100 8,150 529 2,763 3,250 3,656 529 2,763 3,250 3,656 8,150 8,200 529 2,780 3,270 3,679 529 2,780 3,270 3,679 8,200 8,250 529 2,797 3,290 3,701 529 2,797 3,290 3,701 8,250 8,300 529 2,814 3,310 3,724 529 2,814 3,310 3,724 8,300 8,350 529 2,831 3,330 3,746 529 2,831 3,330 3,746 8,350 8,400 529 2,848 3,350 3,769 529 2,848 3,350 3,769 8,400 8,450 529 2,865 3,370 3,791 529 2,865 3,370 3,791 8,450 8,500 529 2,882 3,390 3,814 529 2,882 3,390 3,814 8,500 8,550 529 2,899 3,410 3,836 529 2,899 3,410 3,836 8,550 8,600 529 2,916 3,430 3,859 529 2,916 3,430 3,859 8,600 8,650 529 2,933 3,450 3,881 529 2,933 3,450 3,881 8,650 8,700 527 2,950 3,470 3,904 529 2,950 3,470 3,904 8,700 8,750 524 2,967 3,490 3,926 529 2,967 3,490 3,926 8,750 8,800 520 2,984 3,510 3,949 529 2,984 3,510 3,949 8,800 8,850 516 3,001 3,530 3,971 529 3,001 3,530 3,971 8,850 8,900 512 3,018 3,550 3,994 529 3,018 3,550 3,994 8,900 8,950 508 3,035 3,570 4,016 529 3,035 3,570 4,016 8,950 9,000 505 3,052 3,590 4,039 529 3,052 3,590 4,039 9,000 9,050 501 3,069 3,610 4,061 529 3,069 3,610 4,061 9,050 9,100 497 3,086 3,630 4,084 529 3,086 3,630 4,084 9,100 9,150 493 3,103 3,650 4,106 529 3,103 3,650 4,106 9,150 9,200 489 3,120 3,670 4,129 529 3,120 3,670 4,129 9,200 9,250 485 3,137 3,690 4,151 529 3,137 3,690 4,151 9,250 9,300 482 3,154 3,710 4,174 529 3,154 3,710 4,174 9,300 9,350 478 3,171 3,730 4,196 529 3,171 3,730 4,196 9,350 9,400 474 3,188 3,750 4,219 529 3,188 3,750 4,219 9,400 9,450 470 3,205 3,770 4,241 529 3,205 3,770 4,241 9,450 9,500 466 3,222 3,790 4,264 529 3,222 3,790 4,264 9,500 9,550 462 3,239 3,810 4,286 529 3,239 3,810 4,286 9,550 9,600 459 3,256 3,830 4,309 529 3,256 3,830 4,309 9,600 9,650 455 3,273 3,850 4,331 529 3,273 3,850 4,331 9,650 9,700 451 3,290 3,870 4,354 529 3,290 3,870 4,354 9,700 9,750 447 3,307 3,890 4,376 529 3,307 3,890 4,376 9,750 9,800 443 3,324 3,910 4,399 529 3,324 3,910 4,399 9,800 9,850 439 3,341 3,930 4,421 529 3,341 3,930 4,421 9,850 9,900 436 3,358 3,950 4,444 529 3,358 3,950 4,444 9,900 9,950 432 3,375 3,970 4,466 529 3,375 3,970 4,466 9,950 10,000 428 3,392 3,990 4,489 529 3,392 3,990 4,489 10,000 10,050 424 3,409 4,010 4,511 529 3,409 4,010 4,511 10,050 10,100 420 3,426 4,030 4,534 529 3,426 4,030 4,534 10,100 10,150 417 3,443 4,050 4,556 529 3,443 4,050 4,556 10,150 10,200 413 3,460 4,070 4,579 529 3,460 4,070 4,579 10,200 10,250 409 3,477 4,090 4,601 529 3,477 4,090 4,601 10,250 10,300 405 3,494 4,110 4,624 529 3,494 4,110 4,624 10,300 10,350 401 3,511 4,130 4,646 529 3,511 4,130 4,646 10,350 10,400 397 3,526 4,150 4,669 529 3,526 4,150 4,669 10,400 10,450 394 3,526 4,170 4,691 529 3,526 4,170 4,691 10,450 10,500 390 3,526 4,190 4,714 529 3,526 4,190 4,714 10,500 10,550 386 3,526 4,210 4,736 529 3,526 4,210 4,736 10,550 10,600 382 3,526 4,230 4,759 529 3,526 4,230 4,759 10,600 10,650 378 3,526 4,250 4,781 529 3,526 4,250 4,781 10,650 10,700 374 3,526 4,270 4,804 529 3,526 4,270 4,804 10,700 10,750 371 3,526 4,290 4,826 529 3,526 4,290 4,826 10,750 10,800 367 3,526 4,310 4,849 529 3,526 4,310 4,849 10,800 10,850 363 3,526 4,330 4,871 529 3,526 4,330 4,871 10,850 10,900 359 3,526 4,350 4,894 529 3,526 4,350 4,894 10,900 10,950 355 3,526 4,370 4,916 529 3,526 4,370 4,916 10,950 11,000 352 3,526 4,390 4,939 529 3,526 4,390 4,939 11,000 11,050 348 3,526 4,410 4,961 529 3,526 4,410 4,961 11,050 11,100 344 3,526 4,430 4,984 529 3,526 4,430 4,984 11,100 11,150 340 3,526 4,450 5,006 529 3,526 4,450 5,006 11,150 11,200 336 3,526 4,470 5,029 529 3,526 4,470 5,029 11,200 11,250 332 3,526 4,490 5,051 529 3,526 4,490 5,051 11,250 11,300 329 3,526 4,510 5,074 529 3,526 4,510 5,074 11,300 11,350 325 3,526 4,530 5,096 529 3,526 4,530 5,096 11,350 11,400 321 3,526 4,550 5,119 529 3,526 4,550 5,119 11,400 11,450 317 3,526 4,570 5,141 529 3,526 4,570 5,141 11,450 11,500 313 3,526 4,590 5,164 529 3,526 4,590 5,164 11,500 11,550 309 3,526 4,610 5,186 529 3,526 4,610 5,186 11,550 11,600 306 3,526 4,630 5,209 529 3,526 4,630 5,209 11,600 11,650 302 3,526 4,650 5,231 529 3,526 4,650 5,231 11,650 11,700 298 3,526 4,670 5,254 529 3,526 4,670 5,254 11,700 11,750 294 3,526 4,690 5,276 529 3,526 4,690 5,276 11,750 11,800 290 3,526 4,710 5,299 529 3,526 4,710 5,299 11,800 11,850 286 3,526 4,730 5,321 529 3,526 4,730 5,321 11,850 11,900 283 3,526 4,750 5,344 529 3,526 4,750 5,344 11,900 11,950 279 3,526 4,770 5,366 529 3,526 4,770 5,366 11,950 12,000 275 3,526 4,790 5,389 529 3,526 4,790 5,389 12,000 12,050 271 3,526 4,810 5,411 529 3,526 4,810 5,411 12,050 12,100 267 3,526 4,830 5,434 529 3,526 4,830 5,434 12,100 12,150 264 3,526 4,850 5,456 529 3,526 4,850 5,456 12,150 12,200 260 3,526 4,870 5,479 529 3,526 4,870 5,479 12,200 12,250 256 3,526 4,890 5,501 529 3,526 4,890 5,501 12,250 12,300 252 3,526 4,910 5,524 529 3,526 4,910 5,524 12,300 12,350 248 3,526 4,930 5,546 529 3,526 4,930 5,546 12,350 12,400 244 3,526 4,950 5,569 529 3,526 4,950 5,569 12,400 12,450 241 3,526 4,970 5,591 529 3,526 4,970 5,591 12,450 12,500 237 3,526 4,990 5,614 529 3,526 4,990 5,614 12,500 12,550 233 3,526 5,010 5,636 529 3,526 5,010 5,636 12,550 12,600 229 3,526 5,030 5,659 529 3,526 5,030 5,659 12,600 12,650 225 3,526 5,050 5,681 529 3,526 5,050 5,681 12,650 12,700 221 3,526 5,070 5,704 529 3,526 5,070 5,704 12,700 12,750 218 3,526 5,090 5,726 529 3,526 5,090 5,726 12,750 12,800 214 3,526 5,110 5,749 529 3,526 5,110 5,749 12,800 12,850 210 3,526 5,130 5,771 529 3,526 5,130 5,771 12,850 12,900 206 3,526 5,150 5,794 529 3,526 5,150 5,794 12,900 12,950 202 3,526 5,170 5,816 529 3,526 5,170 5,816 12,950 13,000 199 3,526 5,190 5,839 529 3,526 5,190 5,839 13,000 13,050 195 3,526 5,210 5,861 529 3,526 5,210 5,861 13,050 13,100 191 3,526 5,230 5,884 529 3,526 5,230 5,884 13,100 13,150 187 3,526 5,250 5,906 529 3,526 5,250 5,906 13,150 13,200 183 3,526 5,270 5,929 529 3,526 5,270 5,929 13,200 13,250 179 3,526 5,290 5,951 529 3,526 5,290 5,951 13,250 13,300 176 3,526 5,310 5,974 529 3,526 5,310 5,974 13,300 13,350 172 3,526 5,330 5,996 529 3,526 5,330 5,996 13,350 13,400 168 3,526 5,350 6,019 529 3,526 5,350 6,019 13,400 13,450 164 3,526 5,370 6,041 529 3,526 5,370 6,041 13,450 13,500 160 3,526 5,390 6,064 529 3,526 5,390 6,064 13,500 13,550 156 3,526 5,410 6,086 529 3,526 5,410 6,086 13,550 13,600 153 3,526 5,430 6,109 529 3,526 5,430 6,109 13,600 13,650 149 3,526 5,450 6,131 529 3,526 5,450 6,131 13,650 13,700 145 3,526 5,470 6,154 529 3,526 5,470 6,154 13,700 13,750 141 3,526 5,490 6,176 529 3,526 5,490 6,176 13,750 13,800 137 3,526 5,510 6,199 529 3,526 5,510 6,199 13,800 13,850 133 3,526 5,530 6,221 529 3,526 5,530 6,221 13,850 13,900 130 3,526 5,550 6,244 529 3,526 5,550 6,244 13,900 13,950 126 3,526 5,570 6,266 529 3,526 5,570 6,266 13,950 14,000 122 3,526 5,590 6,289 529 3,526 5,590 6,289 14,000 14,050 118 3,526 5,610 6,311 529 3,526 5,610 6,311 14,050 14,100 114 3,526 5,630 6,334 529 3,526 5,630 6,334 14,100 14,150 111 3,526 5,650 6,356 529 3,526 5,650 6,356 14,150 14,200 107 3,526 5,670 6,379 529 3,526 5,670 6,379 14,200 14,250 103 3,526 5,690 6,401 529 3,526 5,690 6,401 14,250 14,300 99 3,526 5,710 6,424 529 3,526 5,710 6,424 14,300 14,350 95 3,526 5,730 6,446 529 3,526 5,730 6,446 14,350 14,400 91 3,526 5,750 6,469 529 3,526 5,750 6,469 14,400 14,450 88 3,526 5,770 6,491 529 3,526 5,770 6,491 14,450 14,500 84 3,526 5,790 6,514 527 3,526 5,790 6,514 14,500 14,550 80 3,526 5,810 6,536 524 3,526 5,810 6,536 14,550 14,600 76 3,526 5,828 6,557 520 3,526 5,828 6,557 14,600 14,650 72 3,526 5,828 6,557 516 3,526 5,828 6,557 14,650 14,700 68 3,526 5,828 6,557 512 3,526 5,828 6,557 14,700 14,750 65 3,526 5,828 6,557 508 3,526 5,828 6,557 14,750 14,800 61 3,526 5,828 6,557 505 3,526 5,828 6,557 14,800 14,850 57 3,526 5,828 6,557 501 3,526 5,828 6,557 14,850 14,900 53 3,526 5,828 6,557 497 3,526 5,828 6,557 14,900 14,950 49 3,526 5,828 6,557 493 3,526 5,828 6,557 14,950 15,000 46 3,526 5,828 6,557 489 3,526 5,828 6,557 15,000 15,050 42 3,526 5,828 6,557 485 3,526 5,828 6,557 15,050 15,100 38 3,526 5,828 6,557 482 3,526 5,828 6,557 15,100 15,150 34 3,526 5,828 6,557 478 3,526 5,828 6,557 15,150 15,200 30 3,526 5,828 6,557 474 3,526 5,828 6,557 15,200 15,250 26 3,526 5,828 6,557 470 3,526 5,828 6,557 15,250 15,300 23 3,526 5,828 6,557 466 3,526 5,828 6,557 15,300 15,350 19 3,526 5,828 6,557 462 3,526 5,828 6,557 15,350 15,400 15 3,526 5,828 6,557 459 3,526 5,828 6,557 15,400 15,450 11 3,526 5,828 6,557 455 3,526 5,828 6,557 15,450 15,500 7 3,526 5,828 6,557 451 3,526 5,828 6,557 15,500 15,550 3 3,526 5,828 6,557 447 3,526 5,828 6,557 15,550 15,600 * * If the amount you are looking up from the worksheet is at least $15,550 but less than $15,570, and you have no qualifying children, your credit is $1. If the amount you are looking up from the worksheet is $15,570 or more, and you have no qualifying children, you can’t take the credit. 3,526 5,828 6,557 443 3,526 5,828 6,557 15,600 15,650 0 3,526 5,828 6,557 439 3,526 5,828 6,557 15,650 15,700 0 3,526 5,828 6,557 436 3,526 5,828 6,557 15,700 15,750 0 3,526 5,828 6,557 432 3,526 5,828 6,557 15,750 15,800 0 3,526 5,828 6,557 428 3,526 5,828 6,557 15,800 15,850 0 3,526 5,828 6,557 424 3,526 5,828 6,557 15,850 15,900 0 3,526 5,828 6,557 420 3,526 5,828 6,557 15,900 15,950 0 3,526 5,828 6,557 417 3,526 5,828 6,557 15,950 16,000 0 3,526 5,828 6,557 413 3,526 5,828 6,557 16,000 16,050 0 3,526 5,828 6,557 409 3,526 5,828 6,557 16,050 16,100 0 3,526 5,828 6,557 405 3,526 5,828 6,557 16,100 16,150 0 3,526 5,828 6,557 401 3,526 5,828 6,557 16,150 16,200 0 3,526 5,828 6,557 397 3,526 5,828 6,557 16,200 16,250 0 3,526 5,828 6,557 394 3,526 5,828 6,557 16,250 16,300 0 3,526 5,828 6,557 390 3,526 5,828 6,557 16,300 16,350 0 3,526 5,828 6,557 386 3,526 5,828 6,557 16,350 16,400 0 3,526 5,828 6,557 382 3,526 5,828 6,557 16,400 16,450 0 3,526 5,828 6,557 378 3,526 5,828 6,557 16,450 16,500 0 3,526 5,828 6,557 374 3,526 5,828 6,557 16,500 16,550 0 3,526 5,828 6,557 371 3,526 5,828 6,557 16,550 16,600 0 3,526 5,828 6,557 367 3,526 5,828 6,557 16,600 16,650 0 3,526 5,828 6,557 363 3,526 5,828 6,557 16,650 16,700 0 3,526 5,828 6,557 359 3,526 5,828 6,557 16,700 16,750 0 3,526 5,828 6,557 355 3,526 5,828 6,557 16,750 16,800 0 3,526 5,828 6,557 352 3,526 5,828 6,557 16,800 16,850 0 3,526 5,828 6,557 348 3,526 5,828 6,557 16,850 16,900 0 3,526 5,828 6,557 344 3,526 5,828 6,557 16,900 16,950 0 3,526 5,828 6,557 340 3,526 5,828 6,557 16,950 17,000 0 3,526 5,828 6,557 336 3,526 5,828 6,557 17,000 17,050 0 3,526 5,828 6,557 332 3,526 5,828 6,557 17,050 17,100 0 3,526 5,828 6,557 329 3,526 5,828 6,557 17,100 17,150 0 3,526 5,828 6,557 325 3,526 5,828 6,557 17,150 17,200 0 3,526 5,828 6,557 321 3,526 5,828 6,557 17,200 17,250 0 3,526 5,828 6,557 317 3,526 5,828 6,557 17,250 17,300 0 3,526 5,828 6,557 313 3,526 5,828 6,557 17,300 17,350 0 3,526 5,828 6,557 309 3,526 5,828 6,557 17,350 17,400 0 3,526 5,828 6,557 306 3,526 5,828 6,557 17,400 17,450 0 3,526 5,828 6,557 302 3,526 5,828 6,557 17,450 17,500 0 3,526 5,828 6,557 298 3,526 5,828 6,557 17,500 17,550 0 3,526 5,828 6,557 294 3,526 5,828 6,557 17,550 17,600 0 3,526 5,828 6,557 290 3,526 5,828 6,557 17,600 17,650 0 3,526 5,828 6,557 286 3,526 5,828 6,557 17,650 17,700 0 3,526 5,828 6,557 283 3,526 5,828 6,557 17,700 17,750 0 3,526 5,828 6,557 279 3,526 5,828 6,557 17,750 17,800 0 3,526 5,828 6,557 275 3,526 5,828 6,557 17,800 17,850 0 3,526 5,828 6,557 271 3,526 5,828 6,557 17,850 17,900 0 3,526 5,828 6,557 267 3,526 5,828 6,557 17,900 17,950 0 3,526 5,828 6,557 264 3,526 5,828 6,557 17,950 18,000 0 3,526 5,828 6,557 260 3,526 5,828 6,557 18,000 18,050 0 3,526 5,828 6,557 256 3,526 5,828 6,557 18,050 18,100 0 3,526 5,828 6,557 252 3,526 5,828 6,557 18,100 18,150 0 3,526 5,828 6,557 248 3,526 5,828 6,557 18,150 18,200 0 3,526 5,828 6,557 244 3,526 5,828 6,557 18,200 18,250 0 3,526 5,828 6,557 241 3,526 5,828 6,557 18,250 18,300 0 3,526 5,828 6,557 237 3,526 5,828 6,557 18,300 18,350 0 3,526 5,828 6,557 233 3,526 5,828 6,557 18,350 18,400 0 3,526 5,828 6,557 229 3,526 5,828 6,557 18,400 18,450 0 3,526 5,828 6,557 225 3,526 5,828 6,557 18,450 18,500 0 3,526 5,828 6,557 221 3,526 5,828 6,557 18,500 18,550 0 3,526 5,828 6,557 218 3,526 5,828 6,557 18,550 18,600 0 3,526 5,828 6,557 214 3,526 5,828 6,557 18,600 18,650 0 3,526 5,828 6,557 210 3,526 5,828 6,557 18,650 18,700 0 3,526 5,828 6,557 206 3,526 5,828 6,557 18,700 18,750 0 3,526 5,828 6,557 202 3,526 5,828 6,557 18,750 18,800 0 3,526 5,828 6,557 199 3,526 5,828 6,557 18,800 18,850 0 3,526 5,828 6,557 195 3,526 5,828 6,557 18,850 18,900 0 3,526 5,828 6,557 191 3,526 5,828 6,557 18,900 18,950 0 3,526 5,828 6,557 187 3,526 5,828 6,557 18,950 19,000 0 3,526 5,828 6,557 183 3,526 5,828 6,557 19,000 19,050 0 3,526 5,828 6,557 179 3,526 5,828 6,557 19,050 19,100 0 3,519 5,819 6,547 176 3,526 5,828 6,557 19,100 19,150 0 3,511 5,808 6,536 172 3,526 5,828 6,557 19,150 19,200 0 3,503 5,797 6,526 168 3,526 5,828 6,557 19,200 19,250 0 3,495 5,787 6,515 164 3,526 5,828 6,557 19,250 19,300 0 3,487 5,776 6,505 160 3,526 5,828 6,557 19,300 19,350 0 3,479 5,766 6,494 156 3,526 5,828 6,557 19,350 19,400 0 3,471 5,755 6,484 153 3,526 5,828 6,557 19,400 19,450 0 3,463 5,745 6,473 149 3,526 5,828 6,557 19,450 19,500 0 3,455 5,734 6,463 145 3,526 5,828 6,557 19,500 19,550 0 3,447 5,724 6,452 141 3,526 5,828 6,557 19,550 19,600 0 3,439 5,713 6,442 137 3,526 5,828 6,557 19,600 19,650 0 3,431 5,703 6,431 133 3,526 5,828 6,557 19,650 19,700 0 3,423 5,692 6,421 130 3,526 5,828 6,557 19,700 19,750 0 3,415 5,682 6,410 126 3,526 5,828 6,557 19,750 19,800 0 3,407 5,671 6,400 122 3,526 5,828 6,557 19,800 19,850 0 3,399 5,661 6,389 118 3,526 5,828 6,557 19,850 19,900 0 3,391 5,650 6,379 114 3,526 5,828 6,557 19,900 19,950 0 3,383 5,640 6,368 111 3,526 5,828 6,557 19,950 20,000 0 3,375 5,629 6,357 107 3,526 5,828 6,557 20,000 20,050 0 3,367 5,618 6,347 103 3,526 5,828 6,557 20,050 20,100 0 3,359 5,608 6,336 99 3,526 5,828 6,557 20,100 20,150 0 3,351 5,597 6,326 95 3,526 5,828 6,557 20,150 20,200 0 3,343 5,587 6,315 91 3,526 5,828 6,557 20,200 20,250 0 3,335 5,576 6,305 88 3,526 5,828 6,557 20,250 20,300 0 3,327 5,566 6,294 84 3,526 5,828 6,557 20,300 20,350 0 3,319 5,555 6,284 80 3,526 5,828 6,557 20,350 20,400 0 3,311 5,545 6,273 76 3,526 5,828 6,557 20,400 20,450 0 3,303 5,534 6,263 72 3,526 5,828 6,557 20,450 20,500 0 3,295 5,524 6,252 68 3,526 5,828 6,557 20,500 20,550 0 3,287 5,513 6,242 65 3,526 5,828 6,557 20,550 20,600 0 3,279 5,503 6,231 61 3,526 5,828 6,557 20,600 20,650 0 3,271 5,492 6,221 57 3,526 5,828 6,557 20,650 20,700 0 3,263 5,482 6,210 53 3,526 5,828 6,557 20,700 20,750 0 3,255 5,471 6,200 49 3,526 5,828 6,557 20,750 20,800 0 3,247 5,461 6,189 46 3,526 5,828 6,557 20,800 20,850 0 3,239 5,450 6,178 42 3,526 5,828 6,557 20,850 20,900 0 3,231 5,439 6,168 38 3,526 5,828 6,557 20,900 20,950 0 3,223 5,429 6,157 34 3,526 5,828 6,557 20,950 21,000 0 3,215 5,418 6,147 30 3,526 5,828 6,557 21,000 21,050 0 3,207 5,408 6,136 26 3,526 5,828 6,557 21,050 21,100 0 3,199 5,397 6,126 23 3,526 5,828 6,557 21,100 21,150 0 3,191 5,387 6,115 19 3,526 5,828 6,557 21,150 21,200 0 3,183 5,376 6,105 15 3,526 5,828 6,557 21,200 21,250 0 3,175 5,366 6,094 11 3,526 5,828 6,557 21,250 21,300 0 3,167 5,355 6,084 7 3,526 5,828 6,557 21,300 21,350 0 3,159 5,345 6,073 3 3,526 5,828 6,557 21,350 21,400 0 3,151 5,334 6,063 * * If the amount you are looking up from the worksheet is at least $21,350 but less than $21,370, and you have no qualifying children, your credit is $1. If the amount you are looking up from the worksheet is $21,370 or more, and you have no qualifying children, you can’t take the credit. 3,526 5,828 6,557 21,400 21,450 0 3,143 5,324 6,052 0 3,526 5,828 6,557 21,450 21,500 0 3,135 5,313 6,042 0 3,526 5,828 6,557 21,500 21,550 0 3,127 5,303 6,031 0 3,526 5,828 6,557 21,550 21,600 0 3,119 5,292 6,021 0 3,526 5,828 6,557 21,600 21,650 0 3,111 5,281 6,010 0 3,526 5,828 6,557 21,650 21,700 0 3,103 5,271 5,999 0 3,526 5,828 6,557 21,700 21,750 0 3,095 5,260 5,989 0 3,526 5,828 6,557 21,750 21,800 0 3,087 5,250 5,978 0 3,526 5,828 6,557 21,800 21,850 0 3,079 5,239 5,968 0 3,526 5,828 6,557 21,850 21,900 0 3,071 5,229 5,957 0 3,526 5,828 6,557 21,900 21,950 0 3,063 5,218 5,947 0 3,526 5,828 6,557 21,950 22,000 0 3,055 5,208 5,936 0 3,526 5,828 6,557 22,000 22,050 0 3,047 5,197 5,926 0 3,526 5,828 6,557 22,050 22,100 0 3,039 5,187 5,915 0 3,526 5,828 6,557 22,100 22,150 0 3,031 5,176 5,905 0 3,526 5,828 6,557 22,150 22,200 0 3,023 5,166 5,894 0 3,526 5,828 6,557 22,200 22,250 0 3,015 5,155 5,884 0 3,526 5,828 6,557 22,250 22,300 0 3,007 5,145 5,873 0 3,526 5,828 6,557 22,300 22,350 0 2,999 5,134 5,863 0 3,526 5,828 6,557 22,350 22,400 0 2,991 5,124 5,852 0 3,526 5,828 6,557 22,400 22,450 0 2,983 5,113 5,842 0 3,526 5,828 6,557 22,450 22,500 0 2,975 5,102 5,831 0 3,526 5,828 6,557 22,500 22,550 0 2,967 5,092 5,820 0 3,526 5,828 6,557 22,550 22,600 0 2,959 5,081 5,810 0 3,526 5,828 6,557 22,600 22,650 0 2,951 5,071 5,799 0 3,526 5,828 6,557 22,650 22,700 0 2,943 5,060 5,789 0 3,526 5,828 6,557 22,700 22,750 0 2,935 5,050 5,778 0 3,526 5,828 6,557 22,750 22,800 0 2,927 5,039 5,768 0 3,526 5,828 6,557 22,800 22,850 0 2,919 5,029 5,757 0 3,526 5,828 6,557 22,850 22,900 0 2,911 5,018 5,747 0 3,526 5,828 6,557 22,900 22,950 0 2,903 5,008 5,736 0 3,526 5,828 6,557 22,950 23,000 0 2,895 4,997 5,726 0 3,526 5,828 6,557 23,000 23,050 0 2,887 4,987 5,715 0 3,526 5,828 6,557 23,050 23,100 0 2,879 4,976 5,705 0 3,526 5,828 6,557 23,100 23,150 0 2,871 4,966 5,694 0 3,526 5,828 6,557 23,150 23,200 0 2,863 4,955 5,684 0 3,526 5,828 6,557 23,200 23,250 0 2,855 4,945 5,673 0 3,526 5,828 6,557 23,250 23,300 0 2,847 4,934 5,663 0 3,526 5,828 6,557 23,300 23,350 0 2,839 4,923 5,652 0 3,526 5,828 6,557 23,350 23,400 0 2,831 4,913 5,641 0 3,526 5,828 6,557 23,400 23,450 0 2,823 4,902 5,631 0 3,526 5,828 6,557 23,450 23,500 0 2,815 4,892 5,620 0 3,526 5,828 6,557 23,500 23,550 0 2,807 4,881 5,610 0 3,526 5,828 6,557 23,550 23,600 0 2,800 4,871 5,599 0 3,526 5,828 6,557 23,600 23,650 0 2,792 4,860 5,589 0 3,526 5,828 6,557 23,650 23,700 0 2,784 4,850 5,578 0 3,526 5,828 6,557 23,700 23,750 0 2,776 4,839 5,568 0 3,526 5,828 6,557 23,750 23,800 0 2,768 4,829 5,557 0 3,526 5,828 6,557 23,800 23,850 0 2,760 4,818 5,547 0 3,526 5,828 6,557 23,850 23,900 0 2,752 4,808 5,536 0 3,526 5,828 6,557 23,900 23,950 0 2,744 4,797 5,526 0 3,526 5,828 6,557 23,950 24,000 0 2,736 4,787 5,515 0 3,526 5,828 6,557 24,000 24,050 0 2,728 4,776 5,505 0 3,526 5,828 6,557 24,050 24,100 0 2,720 4,766 5,494 0 3,526 5,828 6,557 24,100 24,150 0 2,712 4,755 5,483 0 3,526 5,828 6,557 24,150 24,200 0 2,704 4,744 5,473 0 3,526 5,828 6,557 24,200 24,250 0 2,696 4,734 5,462 0 3,526 5,828 6,557 24,250 24,300 0 2,688 4,723 5,452 0 3,526 5,828 6,557 24,300 24,350 0 2,680 4,713 5,441 0 3,526 5,828 6,557 24,350 24,400 0 2,672 4,702 5,431 0 3,526 5,828 6,557 24,400 24,450 0 2,664 4,692 5,420 0 3,526 5,828 6,557 24,450 24,500 0 2,656 4,681 5,410 0 3,526 5,828 6,557 24,500 24,550 0 2,648 4,671 5,399 0 3,526 5,828 6,557 24,550 24,600 0 2,640 4,660 5,389 0 3,526 5,828 6,557 24,600 24,650 0 2,632 4,650 5,378 0 3,526 5,828 6,557 24,650 24,700 0 2,624 4,639 5,368 0 3,526 5,828 6,557 24,700 24,750 0 2,616 4,629 5,357 0 3,526 5,828 6,557 24,750 24,800 0 2,608 4,618 5,347 0 3,526 5,828 6,557 24,800 24,850 0 2,600 4,608 5,336 0 3,526 5,828 6,557 24,850 24,900 0 2,592 4,597 5,326 0 3,517 5,816 6,545 24,900 24,950 0 2,584 4,587 5,315 0 3,509 5,806 6,534 24,950 25,000 0 2,576 4,576 5,304 0 3,501 5,795 6,524 25,000 25,050 0 2,568 4,565 5,294 0 3,493 5,785 6,513 25,050 25,100 0 2,560 4,555 5,283 0 3,485 5,774 6,503 25,100 25,150 0 2,552 4,544 5,273 0 3,477 5,764 6,492 25,150 25,200 0 2,544 4,534 5,262 0 3,469 5,753 6,482 25,200 25,250 0 2,536 4,523 5,252 0 3,461 5,743 6,471 25,250 25,300 0 2,528 4,513 5,241 0 3,453 5,732 6,461 25,300 25,350 0 2,520 4,502 5,231 0 3,445 5,722 6,450 25,350 25,400 0 2,512 4,492 5,220 0 3,437 5,711 6,440 25,400 25,450 0 2,504 4,481 5,210 0 3,429 5,701 6,429 25,450 25,500 0 2,496 4,471 5,199 0 3,421 5,690 6,419 25,500 25,550 0 2,488 4,460 5,189 0 3,413 5,680 6,408 25,550 25,600 0 2,480 4,450 5,178 0 3,405 5,669 6,397 25,600 25,650 0 2,472 4,439 5,168 0 3,397 5,658 6,387 25,650 25,700 0 2,464 4,429 5,157 0 3,389 5,648 6,376 25,700 25,750 0 2,456 4,418 5,147 0 3,381 5,637 6,366 25,750 25,800 0 2,448 4,408 5,136 0 3,373 5,627 6,355 25,800 25,850 0 2,440 4,397 5,125 0 3,365 5,616 6,345 25,850 25,900 0 2,432 4,386 5,115 0 3,357 5,606 6,334 25,900 25,950 0 2,424 4,376 5,104 0 3,349 5,595 6,324 25,950 26,000 0 2,416 4,365 5,094 0 3,341 5,585 6,313 26,000 26,050 0 2,408 4,355 5,083 0 3,333 5,574 6,303 26,050 26,100 0 2,400 4,344 5,073 0 3,325 5,564 6,292 26,100 26,150 0 2,392 4,334 5,062 0 3,317 5,553 6,282 26,150 26,200 0 2,384 4,323 5,052 0 3,309 5,543 6,271 26,200 26,250 0 2,376 4,313 5,041 0 3,301 5,532 6,261 26,250 26,300 0 2,368 4,302 5,031 0 3,293 5,522 6,250 26,300 26,350 0 2,360 4,292 5,020 0 3,285 5,511 6,240 26,350 26,400 0 2,352 4,281 5,010 0 3,277 5,501 6,229 26,400 26,450 0 2,344 4,271 4,999 0 3,269 5,490 6,218 26,450 26,500 0 2,336 4,260 4,989 0 3,261 5,479 6,208 26,500 26,550 0 2,328 4,250 4,978 0 3,253 5,469 6,197 26,550 26,600 0 2,320 4,239 4,968 0 3,245 5,458 6,187 26,600 26,650 0 2,312 4,228 4,957 0 3,237 5,448 6,176 26,650 26,700 0 2,304 4,218 4,946 0 3,229 5,437 6,166 26,700 26,750 0 2,296 4,207 4,936 0 3,221 5,427 6,155 26,750 26,800 0 2,288 4,197 4,925 0 3,213 5,416 6,145 26,800 26,850 0 2,280 4,186 4,915 0 3,205 5,406 6,134 26,850 26,900 0 2,272 4,176 4,904 0 3,197 5,395 6,124 26,900 26,950 0 2,264 4,165 4,894 0 3,189 5,385 6,113 26,950 27,000 0 2,256 4,155 4,883 0 3,181 5,374 6,103 27,000 27,050 0 2,248 4,144 4,873 0 3,173 5,364 6,092 27,050 27,100 0 2,240 4,134 4,862 0 3,165 5,353 6,082 27,100 27,150 0 2,232 4,123 4,852 0 3,157 5,343 6,071 27,150 27,200 0 2,224 4,113 4,841 0 3,149 5,332 6,061 27,200 27,250 0 2,216 4,102 4,831 0 3,141 5,322 6,050 27,250 27,300 0 2,208 4,092 4,820 0 3,133 5,311 6,039 27,300 27,350 0 2,200 4,081 4,810 0 3,126 5,300 6,029 27,350 27,400 0 2,192 4,071 4,799 0 3,118 5,290 6,018 27,400 27,450 0 2,184 4,060 4,789 0 3,110 5,279 6,008 27,450 27,500 0 2,176 4,049 4,778 0 3,102 5,269 5,997 27,500 27,550 0 2,168 4,039 4,767 0 3,094 5,258 5,987 27,550 27,600 0 2,160 4,028 4,757 0 3,086 5,248 5,976 27,600 27,650 0 2,152 4,018 4,746 0 3,078 5,237 5,966 27,650 27,700 0 2,144 4,007 4,736 0 3,070 5,227 5,955 27,700 27,750 0 2,136 3,997 4,725 0 3,062 5,216 5,945 27,750 27,800 0 2,128 3,986 4,715 0 3,054 5,206 5,934 27,800 27,850 0 2,120 3,976 4,704 0 3,046 5,195 5,924 27,850 27,900 0 2,112 3,965 4,694 0 3,038 5,185 5,913 27,900 27,950 0 2,104 3,955 4,683 0 3,030 5,174 5,903 27,950 28,000 0 2,096 3,944 4,673 0 3,022 5,164 5,892 28,000 28,050 0 2,088 3,934 4,662 0 3,014 5,153 5,882 28,050 28,100 0 2,080 3,923 4,652 0 3,006 5,142 5,871 28,100 28,150 0 2,072 3,913 4,641 0 2,998 5,132 5,860 28,150 28,200 0 2,064 3,902 4,631 0 2,990 5,121 5,850 28,200 28,250 0 2,056 3,892 4,620 0 2,982 5,111 5,839 28,250 28,300 0 2,048 3,881 4,610 0 2,974 5,100 5,829 28,300 28,350 0 2,040 3,870 4,599 0 2,966 5,090 5,818 28,350 28,400 0 2,032 3,860 4,588 0 2,958 5,079 5,808 28,400 28,450 0 2,024 3,849 4,578 0 2,950 5,069 5,797 28,450 28,500 0 2,016 3,839 4,567 0 2,942 5,058 5,787 28,500 28,550 0 2,008 3,828 4,557 0 2,934 5,048 5,776 28,550 28,600 0 2,001 3,818 4,546 0 2,926 5,037 5,766 28,600 28,650 0 1,993 3,807 4,536 0 2,918 5,027 5,755 28,650 28,700 0 1,985 3,797 4,525 0 2,910 5,016 5,745 28,700 28,750 0 1,977 3,786 4,515 0 2,902 5,006 5,734 28,750 28,800 0 1,969 3,776 4,504 0 2,894 4,995 5,724 28,800 28,850 0 1,961 3,765 4,494 0 2,886 4,985 5,713 28,850 28,900 0 1,953 3,755 4,483 0 2,878 4,974 5,703 28,900 28,950 0 1,945 3,744 4,473 0 2,870 4,963 5,692 28,950 29,000 0 1,937 3,734 4,462 0 2,862 4,953 5,681 29,000 29,050 0 1,929 3,723 4,452 0 2,854 4,942 5,671 29,050 29,100 0 1,921 3,713 4,441 0 2,846 4,932 5,660 29,100 29,150 0 1,913 3,702 4,430 0 2,838 4,921 5,650 29,150 29,200 0 1,905 3,691 4,420 0 2,830 4,911 5,639 29,200 29,250 0 1,897 3,681 4,409 0 2,822 4,900 5,629 29,250 29,300 0 1,889 3,670 4,399 0 2,814 4,890 5,618 29,300 29,350 0 1,881 3,660 4,388 0 2,806 4,879 5,608 29,350 29,400 0 1,873 3,649 4,378 0 2,798 4,869 5,597 29,400 29,450 0 1,865 3,639 4,367 0 2,790 4,858 5,587 29,450 29,500 0 1,857 3,628 4,357 0 2,782 4,848 5,576 29,500 29,550 0 1,849 3,618 4,346 0 2,774 4,837 5,566 29,550 29,600 0 1,841 3,607 4,336 0 2,766 4,827 5,555 29,600 29,650 0 1,833 3,597 4,325 0 2,758 4,816 5,545 29,650 29,700 0 1,825 3,586 4,315 0 2,750 4,806 5,534 29,700 29,750 0 1,817 3,576 4,304 0 2,742 4,795 5,524 29,750 29,800 0 1,809 3,565 4,294 0 2,734 4,784 5,513 29,800 29,850 0 1,801 3,555 4,283 0 2,726 4,774 5,502 29,850 29,900 0 1,793 3,544 4,273 0 2,718 4,763 5,492 29,900 29,950 0 1,785 3,534 4,262 0 2,710 4,753 5,481 29,950 30,000 0 1,777 3,523 4,251 0 2,702 4,742 5,471 30,000 30,050 0 1,769 3,512 4,241 0 2,694 4,732 5,460 30,050 30,100 0 1,761 3,502 4,230 0 2,686 4,721 5,450 30,100 30,150 0 1,753 3,491 4,220 0 2,678 4,711 5,439 30,150 30,200 0 1,745 3,481 4,209 0 2,670 4,700 5,429 30,200 30,250 0 1,737 3,470 4,199 0 2,662 4,690 5,418 30,250 30,300 0 1,729 3,460 4,188 0 2,654 4,679 5,408 30,300 30,350 0 1,721 3,449 4,178 0 2,646 4,669 5,397 30,350 30,400 0 1,713 3,439 4,167 0 2,638 4,658 5,387 30,400 30,450 0 1,705 3,428 4,157 0 2,630 4,648 5,376 30,450 30,500 0 1,697 3,418 4,146 0 2,622 4,637 5,366 30,500 30,550 0 1,689 3,407 4,136 0 2,614 4,627 5,355 30,550 30,600 0 1,681 3,397 4,125 0 2,606 4,616 5,344 30,600 30,650 0 1,673 3,386 4,115 0 2,598 4,605 5,334 30,650 30,700 0 1,665 3,376 4,104 0 2,590 4,595 5,323 30,700 30,750 0 1,657 3,365 4,094 0 2,582 4,584 5,313 30,750 30,800 0 1,649 3,355 4,083 0 2,574 4,574 5,302 30,800 30,850 0 1,641 3,344 4,072 0 2,566 4,563 5,292 30,850 30,900 0 1,633 3,333 4,062 0 2,558 4,553 5,281 30,900 30,950 0 1,625 3,323 4,051 0 2,550 4,542 5,271 30,950 31,000 0 1,617 3,312 4,041 0 2,542 4,532 5,260 31,000 31,050 0 1,609 3,302 4,030 0 2,534 4,521 5,250 31,050 31,100 0 1,601 3,291 4,020 0 2,526 4,511 5,239 31,100 31,150 0 1,593 3,281 4,009 0 2,518 4,500 5,229 31,150 31,200 0 1,585 3,270 3,999 0 2,510 4,490 5,218 31,200 31,250 0 1,577 3,260 3,988 0 2,502 4,479 5,208 31,250 31,300 0 1,569 3,249 3,978 0 2,494 4,469 5,197 31,300 31,350 0 1,561 3,239 3,967 0 2,486 4,458 5,187 31,350 31,400 0 1,553 3,228 3,957 0 2,478 4,448 5,176 31,400 31,450 0 1,545 3,218 3,946 0 2,470 4,437 5,165 31,450 31,500 0 1,537 3,207 3,936 0 2,462 4,426 5,155 31,500 31,550 0 1,529 3,197 3,925 0 2,454 4,416 5,144 31,550 31,600 0 1,521 3,186 3,915 0 2,446 4,405 5,134 31,600 31,650 0 1,513 3,175 3,904 0 2,438 4,395 5,123 31,650 31,700 0 1,505 3,165 3,893 0 2,430 4,384 5,113 31,700 31,750 0 1,497 3,154 3,883 0 2,422 4,374 5,102 31,750 31,800 0 1,489 3,144 3,872 0 2,414 4,363 5,092 31,800 31,850 0 1,481 3,133 3,862 0 2,406 4,353 5,081 31,850 31,900 0 1,473 3,123 3,851 0 2,398 4,342 5,071 31,900 31,950 0 1,465 3,112 3,841 0 2,390 4,332 5,060 31,950 32,000 0 1,457 3,102 3,830 0 2,382 4,321 5,050 32,000 32,050 0 1,449 3,091 3,820 0 2,374 4,311 5,039 32,050 32,100 0 1,441 3,081 3,809 0 2,366 4,300 5,029 32,100 32,150 0 1,433 3,070 3,799 0 2,358 4,290 5,018 32,150 32,200 0 1,425 3,060 3,788 0 2,350 4,279 5,008 32,200 32,250 0 1,417 3,049 3,778 0 2,342 4,269 4,997 32,250 32,300 0 1,409 3,039 3,767 0 2,334 4,258 4,986 32,300 32,350 0 1,401 3,028 3,757 0 2,327 4,247 4,976 32,350 32,400 0 1,393 3,018 3,746 0 2,319 4,237 4,965 32,400 32,450 0 1,385 3,007 3,736 0 2,311 4,226 4,955 32,450 32,500 0 1,377 2,996 3,725 0 2,303 4,216 4,944 32,500 32,550 0 1,369 2,986 3,714 0 2,295 4,205 4,934 32,550 32,600 0 1,361 2,975 3,704 0 2,287 4,195 4,923 32,600 32,650 0 1,353 2,965 3,693 0 2,279 4,184 4,913 32,650 32,700 0 1,345 2,954 3,683 0 2,271 4,174 4,902 32,700 32,750 0 1,337 2,944 3,672 0 2,263 4,163 4,892 32,750 32,800 0 1,329 2,933 3,662 0 2,255 4,153 4,881 32,800 32,850 0 1,321 2,923 3,651 0 2,247 4,142 4,871 32,850 32,900 0 1,313 2,912 3,641 0 2,239 4,132 4,860 32,900 32,950 0 1,305 2,902 3,630 0 2,231 4,121 4,850 32,950 33,000 0 1,297 2,891 3,620 0 2,223 4,111 4,839 33,000 33,050 0 1,289 2,881 3,609 0 2,215 4,100 4,829 33,050 33,100 0 1,281 2,870 3,599 0 2,207 4,089 4,818 33,100 33,150 0 1,273 2,860 3,588 0 2,199 4,079 4,807 33,150 33,200 0 1,265 2,849 3,578 0 2,191 4,068 4,797 33,200 33,250 0 1,257 2,839 3,567 0 2,183 4,058 4,786 33,250 33,300 0 1,249 2,828 3,557 0 2,175 4,047 4,776 33,300 33,350 0 1,241 2,817 3,546 0 2,167 4,037 4,765 33,350 33,400 0 1,233 2,807 3,535 0 2,159 4,026 4,755 33,400 33,450 0 1,225 2,796 3,525 0 2,151 4,016 4,744 33,450 33,500 0 1,217 2,786 3,514 0 2,143 4,005 4,734 33,500 33,550 0 1,209 2,775 3,504 0 2,135 3,995 4,723 33,550 33,600 0 1,202 2,765 3,493 0 2,127 3,984 4,713 33,600 33,650 0 1,194 2,754 3,483 0 2,119 3,974 4,702 33,650 33,700 0 1,186 2,744 3,472 0 2,111 3,963 4,692 33,700 33,750 0 1,178 2,733 3,462 0 2,103 3,953 4,681 33,750 33,800 0 1,170 2,723 3,451 0 2,095 3,942 4,671 33,800 33,850 0 1,162 2,712 3,441 0 2,087 3,932 4,660 33,850 33,900 0 1,154 2,702 3,430 0 2,079 3,921 4,650 33,900 33,950 0 1,146 2,691 3,420 0 2,071 3,910 4,639 33,950 34,000 0 1,138 2,681 3,409 0 2,063 3,900 4,628 34,000 34,050 0 1,130 2,670 3,399 0 2,055 3,889 4,618 34,050 34,100 0 1,122 2,660 3,388 0 2,047 3,879 4,607 34,100 34,150 0 1,114 2,649 3,377 0 2,039 3,868 4,597 34,150 34,200 0 1,106 2,638 3,367 0 2,031 3,858 4,586 34,200 34,250 0 1,098 2,628 3,356 0 2,023 3,847 4,576 34,250 34,300 0 1,090 2,617 3,346 0 2,015 3,837 4,565 34,300 34,350 0 1,082 2,607 3,335 0 2,007 3,826 4,555 34,350 34,400 0 1,074 2,596 3,325 0 1,999 3,816 4,544 34,400 34,450 0 1,066 2,586 3,314 0 1,991 3,805 4,534 34,450 34,500 0 1,058 2,575 3,304 0 1,983 3,795 4,523 34,500 34,550 0 1,050 2,565 3,293 0 1,975 3,784 4,513 34,550 34,600 0 1,042 2,554 3,283 0 1,967 3,774 4,502 34,600 34,650 0 1,034 2,544 3,272 0 1,959 3,763 4,492 34,650 34,700 0 1,026 2,533 3,262 0 1,951 3,753 4,481 34,700 34,750 0 1,018 2,523 3,251 0 1,943 3,742 4,471 34,750 34,800 0 1,010 2,512 3,241 0 1,935 3,731 4,460 34,800 34,850 0 1,002 2,502 3,230 0 1,927 3,721 4,449 34,850 34,900 0 994 2,491 3,220 0 1,919 3,710 4,439 34,900 34,950 0 986 2,481 3,209 0 1,911 3,700 4,428 34,950 35,000 0 978 2,470 3,198 0 1,903 3,689 4,418 35,000 35,050 0 970 2,459 3,188 0 1,895 3,679 4,407 35,050 35,100 0 962 2,449 3,177 0 1,887 3,668 4,397 35,100 35,150 0 954 2,438 3,167 0 1,879 3,658 4,386 35,150 35,200 0 946 2,428 3,156 0 1,871 3,647 4,376 35,200 35,250 0 938 2,417 3,146 0 1,863 3,637 4,365 35,250 35,300 0 930 2,407 3,135 0 1,855 3,626 4,355 35,300 35,350 0 922 2,396 3,125 0 1,847 3,616 4,344 35,350 35,400 0 914 2,386 3,114 0 1,839 3,605 4,334 35,400 35,450 0 906 2,375 3,104 0 1,831 3,595 4,323 35,450 35,500 0 898 2,365 3,093 0 1,823 3,584 4,313 35,500 35,550 0 890 2,354 3,083 0 1,815 3,574 4,302 35,550 35,600 0 882 2,344 3,072 0 1,807 3,563 4,291 35,600 35,650 0 874 2,333 3,062 0 1,799 3,552 4,281 35,650 35,700 0 866 2,323 3,051 0 1,791 3,542 4,270 35,700 35,750 0 858 2,312 3,041 0 1,783 3,531 4,260 35,750 35,800 0 850 2,302 3,030 0 1,775 3,521 4,249 35,800 35,850 0 842 2,291 3,019 0 1,767 3,510 4,239 35,850 35,900 0 834 2,280 3,009 0 1,759 3,500 4,228 35,900 35,950 0 826 2,270 2,998 0 1,751 3,489 4,218 35,950 36,000 0 818 2,259 2,988 0 1,743 3,479 4,207 36,000 36,050 0 810 2,249 2,977 0 1,735 3,468 4,197 36,050 36,100 0 802 2,238 2,967 0 1,727 3,458 4,186 36,100 36,150 0 794 2,228 2,956 0 1,719 3,447 4,176 36,150 36,200 0 786 2,217 2,946 0 1,711 3,437 4,165 36,200 36,250 0 778 2,207 2,935 0 1,703 3,426 4,155 36,250 36,300 0 770 2,196 2,925 0 1,695 3,416 4,144 36,300 36,350 0 762 2,186 2,914 0 1,687 3,405 4,134 36,350 36,400 0 754 2,175 2,904 0 1,679 3,395 4,123 36,400 36,450 0 746 2,165 2,893 0 1,671 3,384 4,112 36,450 36,500 0 738 2,154 2,883 0 1,663 3,373 4,102 36,500 36,550 0 730 2,144 2,872 0 1,655 3,363 4,091 36,550 36,600 0 722 2,133 2,862 0 1,647 3,352 4,081 36,600 36,650 0 714 2,122 2,851 0 1,639 3,342 4,070 36,650 36,700 0 706 2,112 2,840 0 1,631 3,331 4,060 36,700 36,750 0 698 2,101 2,830 0 1,623 3,321 4,049 36,750 36,800 0 690 2,091 2,819 0 1,615 3,310 4,039 36,800 36,850 0 682 2,080 2,809 0 1,607 3,300 4,028 36,850 36,900 0 674 2,070 2,798 0 1,599 3,289 4,018 36,900 36,950 0 666 2,059 2,788 0 1,591 3,279 4,007 36,950 37,
