1040 - Introductory Material What's New Introduction Due date of return. Standard deduction amount increased. Additional child tax credit amount increased. New clean vehicle credit. Previously owned clean vehicle credit. New lines on Schedule 3. Credits for qualified sick and family leave wages. Alternative motor vehicle credit. Self-employed health insurance deduction. Qualified charitable distribution one-time election. Increase in required minimum distribution age. Insurance premiums for retired public safety officers. Exception to the 10% additional tax for early distributions. Direct File. Filing Requirements Introduction Do You Have To File? Requirement to reconcile advance payments of the premium tax credit. Exception for certain children under age 19 or full-time students. Resident aliens. Nonresident aliens and dual-status aliens. When and Where Should You File? What if You Can't File on Time? Private Delivery Services Line Instructions for Forms 1040 and 1040-SR Introduction What form to file. Fiscal year filers. Write-in information. Name and Address Name Change Address Change P.O. Box Foreign Address Death of a Taxpayer Social Security Number (SSN) IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens Nonresident Alien Spouse Presidential Election Campaign Fund Filing Status Single Married Filing Jointly Joint and several tax liability. Nonresident aliens and dual-status aliens. Married Filing Separately Head of Household Test 1. Test 2. Qualifying child. Dependent. Exception to time lived with you. Keeping up a home. Married persons who live apart. Adopted child. Foster child. Qualifying Surviving Spouse Adopted child. Dependent. Exception to time lived with you. Keeping up a home. Digital Assets How To Report Digital Asset Transactions Standard Deduction Single and Married Filing Jointly Age/Blindness Death of spouse in 2023. Death of taxpayer in 2023. Blindness Married Filing Separately Who Qualifies as Your Dependent Before you begin. Step 1. Do You Have a Qualifying Child? Step 2. Is Your Qualifying Child Your Dependent? Step 3. Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents? Step 4. Is Your Qualifying Relative Your Dependent? Step 5. Does Your Qualifying Relative Qualify You for the Credit for Other Dependents? Definitions and Special Rules Adopted child. Adoption taxpayer identification numbers (ATINs). Children of divorced or separated parents. Custodial and noncustodial parents. Post-1984 and pre-2009 decree or agreement. Post-2008 decree or agreement. Release of certain tax benefits revoked. Exception to citizen test. Exception to gross income test. Exception to time lived with you. Foster child. Kidnapped child. Married person. Multiple support agreements. Permanently and totally disabled. Public assistance payments. Qualifying child of more than one person. Social security number. Student. Income Forgiveness of Paycheck Protection Program (PPP) Loans Foreign-Source Income Foreign retirement plans. Foreign accounts and trusts. Foreign financial assets. Chapter 11 Bankruptcy Cases Community Property States Nevada, Washington, and California domestic partners. Rounding Off to Whole Dollars Line 1a Total Amount From Form(s) W-2, Box 1 Line 1b Household Employee Wages Not Reported on Form(s) W-2 Line 1c Tip Income Not Reported on Line 1a Line 1d Medicaid Waiver Payments Not Reported on Form(s) W-2, Box 1 Line 1e Taxable Dependent Care Benefits From Form 2441, Line 26 Line 1f Employer-Provided Adoption Benefits From Form 8839, Line 29 Line 1g Wages From Form 8919, Line 6 Line 1h Other Earned Income Line 1i Nontaxable Combat Pay Election Were You a Statutory Employee? Missing or Incorrect Form W-2? Line 2a Tax-Exempt Interest Line 2b Taxable Interest Line 3a Qualified Dividends Exception. Line 3b Ordinary Dividends Nondividend Distributions Lines 4a and 4b IRA Distributions Exception 1. Exception 2. Exception 3. Exception 4. More than one exception applies. More than one distribution. More information. Lines 5a and 5b Pensions and Annuities Fully Taxable Pensions and Annuities Partially Taxable Pensions and Annuities Insurance Premiums for Retired Public Safety Officers Simplified Method Worksheet—Lines 5a and 5b Payments when you are disabled. Simplified Method Annuity Starting Date Age (or Combined Ages) at Annuity Starting Date Cost Rollovers Lump-Sum Distributions Lines 6a, 6b, and 6c Lines 6a and 6b Social Security Benefits Exception. Disability payments. Accrued leave payment. Social Security Benefits Worksheet—Lines 6a and 6b Line 6c Line 7 Capital Gain or (Loss) Exception 1. Exception 2. Total Income and Adjusted Gross Income Line 10 Tax and Credits Line 12 Itemized Deductions or Standard Deduction Itemized Deductions Standard Deduction Exception 1—Dependent. Exception 2—Born before January 2, 1959, or blind. Exception 3—Separate return or dual-status alien. Exception 4—Increased standard deduction for net qualified disaster loss. Standard Deduction Worksheet for Dependents—Line 12 Line 13 Qualified Business Income Deduction (Section 199A Deduction) Line 16 Tax □ Yes. □ No. Tax Table or Tax Computation Worksheet. Form 8615. Schedule D Tax Worksheet. Qualified Dividends and Capital Gain Tax Worksheet. Schedule J. Foreign Earned Income Tax Worksheet. Foreign Earned Income Tax Worksheet—Line 16 Qualified Dividends and Capital Gain Tax Worksheet—Line 16 Line 19 Child Tax Credit and Credit for Other Dependents Form 8862, who must file. Payments Line 25 Federal Income Tax Withheld Line 25a—Form(s) W-2 Line 25b—Form(s) 1099 Line 25c—Other Forms Line 26 2023 Estimated Tax Payments Divorced taxpayers. Name change. Line 27— Earned Income Credit (EIC) What Is the EIC? Step 1. All Filers Step 2. Investment Income Step 3. Qualifying Child Step 4. Filers Without a Qualifying Child Step 5. Earned Income Step 6. How To Figure the Credit Adopted child. Church employees. Clergy. Combat pay, nontaxable. Credit figured by the IRS. Exception to time lived with you. Form 4797 filers. Form 8862, who must file. Foster child. Married child. Members of the military. Nonresident aliens. Permanently and totally disabled. Qualifying child of more than one person. Social security number (SSN). Student. Welfare benefits, effect of credit on. EIC Table Line 28 Additional Child Tax Credit Form 8862, who must file. Line 29 American Opportunity Credit Form 8862 required. Line 30 Refund Line 34 Amount Overpaid Refund Offset Deposit Refund Into Multiple Accounts Injured Spouse Lines 35a Through 35d Amount Refunded to You Claiming a refund for a deceased taxpayer. Effect of refund on benefits. Account must be in your name. Why Use Direct Deposit? IRA. TreasuryDirect®. Form 8888. Line 35a Line 35b Line 35c Line 35d Sample Check—Lines 35b Through 35d Reasons Your Direct Deposit Request Will Be Rejected Line 36 Applied to Your 2024 Estimated Tax Amount You Owe Bad check or payment. Line 37 Amount You Owe Pay Online Pay by Phone Debit or credit card. EFTPS. Pay by Mobile Device Pay by Cash Pay by Check or Money Order Notice to taxpayers presenting checks. No checks of $100 million or more accepted. What if You Can't Pay? Installment agreement. Extension of time to pay. Line 38 Estimated Tax Penalty Exception. Figuring the Penalty Third Party Designee Sign Your Return Court-Appointed Conservator, Guardian, or Other Fiduciary Child's Return Requirements for a Paper Return Requirements for an Electronic Return Self-Select PIN. Practitioner PIN. Form 8453. Identity Protection PIN Phone Number and Email Address Paid Preparer Must Sign Your Return Assemble Your Return 1040 - Main Contents Tax Table General Information Introduction Voter Registration How To Avoid Common Mistakes Innocent Spouse Relief Income Tax Withholding and Estimated Tax Payments for 2024 Secure Your Tax Records From Identity Theft Protect yourself from suspicious emails, phishing schemes, and phone scams. How Do You Make a Gift To Reduce Debt Held By the Public? How Long Should Records Be Kept? Amended Return Need a Copy of Your Tax Return Information? Past Due Returns How To Get Tax Help Preparing and filing your tax return. Free options for tax preparation. Using online tools to help prepare your return. Getting answers to your tax questions. Need someone to prepare your tax return? Employers can register to use Business Services Online. IRS social media. Watching IRS videos. Online tax information in other languages. Free Over-the-Phone Interpreter (OPI) Service. Accessibility Helpline available for taxpayers with disabilities. Disasters. Getting tax forms and publications. Getting tax publications and instructions in eBook format. Access your online account (individual taxpayers only). Get a transcript of your return. Tax Pro Account. Using direct deposit. Reporting and resolving your tax-related identity theft issues. Ways to check on the status of your refund. Making a tax payment. What if I can’t pay now? Filing an amended return. Checking the status of your amended return. Understanding an IRS notice or letter you’ve received. Responding to an IRS notice or letter. Contacting your local TAC. Interest and Penalties Interest Penalties Late filing. Late payment of tax. Frivolous return. Other. Refund Information Instructions for Schedule 1 Additional Income and Adjustments to Income General Instructions Additional Income Line 1 Taxable Refunds, Credits, or Offsets of State and Local Income Taxes Exception. Lines 2a and 2b Alimony Received Line 2a Line 2b Line 3 Business Income or (Loss) State and Local Income Tax Refund Worksheet—Schedule 1, Line 1 Line 4 Other Gains or (Losses) Line 7 Unemployment Compensation Lines 8a Through 8z Other Income Line 8a Net operating loss (NOL) deduction. Line 8b Gambling. Line 8c Cancellation of debt. Line 8d Foreign earned income exclusion and housing exclusion from Form 2555. Line 8e Income from Form 8853. Line 8f Income from Form 8889. Line 8h Jury duty pay. Line 8i Prizes and awards. Line 8j Activity not engaged in for profit income. Line 8k Stock options. Line 8l Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property. Line 8m Olympic and Paralympic medals and USOC prize money. Line 8n Section 951(a) inclusion. Line 8o Section 951A(a) inclusion. Line 8p 461(l) excess business loss adjustment. Line 8q Taxable distributions from an ABLE account. Line 8r Scholarship and fellowship grants not reported on Form W-2. Line 8s Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d. Line 8t Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan. Line 8u Wages earned while incarcerated. Line 8z Other income. Nontaxable income. Form 1099-K loss reporting. Incorrect Form 1099-K. Adjustments to Income Line 11 Educator Expenses Line 12 Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials Line 13 Health Savings Account (HSA) Deduction Line 14 Moving Expenses Line 15 Deductible Part of Self-Employment Tax Line 16 Self-Employed SEP, SIMPLE, and Qualified Plans Line 17 Self-Employed Health Insurance Deduction Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17 Exceptions. Line 18 Penalty on Early Withdrawal of Savings Lines 19a, 19b, and 19c Alimony Paid Line 19a Line 19c Line 20 IRA Deduction Were You Covered by a Retirement Plan? Married persons filing separately. IRA Deduction Worksheet—Schedule 1, Line 20 IRA Deduction Worksheet—Continued Line 21 Student Loan Interest Deduction Exception. Qualified student loan. Qualified higher education expenses. Student Loan Interest Deduction Worksheet—Schedule 1, Line 21 Line 22 Line 23 Archer MSA Deduction Lines 24a Through 24z Line 24a Jury duty pay. Line 24b Line 24c Line 24d Line 24e Line 24f Line 24g Line 24h Line 24i Line 24j Line 24k Line 24z Form 1099-K loss reporting. Incorrect Form 1099-K. 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 Form 4137 Line 6 Unreported Social Security and Medicare Tax From Form 8919 Line 8 Additional Tax on IRAs, Other Qualified Retirement Plans, etc. Exception. Line 9 Household Employment Taxes Line 10 First-Time Homebuyer Credit Repayment Line 11 Additional Medicare Tax Line 12 Net Investment Income Tax Line 13 Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Line 14 Interest on Tax Due on Installment Income From the Sale of Certain Residential Lots and Timeshares Line 15 Interest on the Deferred Tax on Gain From Certain Installment Sales With a Sales Price Over $150,000 Line 16 Recapture of Low-Income Housing Credit Lines 17a Through 17z Other Additional Taxes Line 17a. Line 17b. Line 17c. Line 17d. Line 17e. Line 17f. Line 17g. Line 17h. Line 17i. Line 17j. Line 17k. Line 17l. Line 17m. Line 17n. Line 17o. Line 17p. Line 17q. Line 17z. Form 8978 adjustment. Instructions for Schedule 3 Additional Credits and Payments General Instructions Specific Instructions Line 1 Foreign Tax Credit Exception. Line 2 Credit for Child and Dependent Care Expenses Line 3 Education Credits Line 4 Retirement Savings Contributions Credit (Saver's Credit) Line 5 Residential Energy Credits Line 5a—Residential clean energy credit. Line 5b—Energy efficient home improvement credit. Condos and co-ops. More details. Lines 6a Through 6z Other Nonrefundable Credits Line 6a. Line 6b. Line 6c. Line 6d. Line 6e. Line 6f. Line 6g. Line 6h. Line 6i. Line 6j. Line 6k. Line 6l. Line 6m. Line 6z. Line 9 Net Premium Tax Credit Line 10 Amount Paid With Request for Extension To File Line 11 Excess Social Security and Tier 1 RRTA Tax Withheld Line 12 Credit for Federal Tax on Fuels Lines 13a Through 13z Other Payments or Refundable Credits Line 13b Line 13c Line 13d Line 13z Other payments or refundable credits. Tax Topics List of Tax Topics IRS Help Available IRS Procedures Collection Alternative Filing Methods General Information Which Forms to File Types of Income Adjustments to Income Itemized Deductions Tax Computation Tax Credits IRS Notices Basis of Assets, Depreciation, and Sale of Assets Employer Tax Information Electronic Media Filers—1099 Series and Related Information Returns Tax Information for U.S. Resident Aliens and Citizens Living Abroad Tax Information for Residents of Puerto Rico Major Categories of Federal Income and Outlays for Fiscal Year 2022 Footnotes for Certain Federal Outlays 1040 - Additional Material 1040 (2023) Instructions 2023 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 2023, you will use Form 1040 or, if you were born before January 2, 1959, you have the option to use Form 1040-SR. You may only need to file Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through 3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide to 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, the software you use will generally determine what schedules you need. IF YOU have additional income, such as business or farm income or loss, unemployment compensation, or prize or award money. THEN USE Schedule 1, Part I. IF YOU have any adjustments to income, such as student loan interest, self-employment tax, or educator expenses. THEN USE Schedule 1, Part II. IF YOU owe alternative minimum tax (AMT) or need to make an excess advance premium tax credit repayment. THEN USE Schedule 2, Part I. IF YOU owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other qualified retirement plans and tax-favored accounts. THEN USE Schedule 2, Part II. IF YOU can claim a nonrefundable credit (other than the child tax credit or the credit for other dependents), such as the foreign tax credit, education credits, or general business credit. THEN USE Schedule 3, Part I. IF YOU can claim a refundable credit (other than the earned income credit, American opportunity credit, or additional child tax credit); such as the net premium tax credit, or qualified sick and family leave credits from Schedule H. Have other payments, such as an amount paid with a request for an extension to file or excess social security tax withheld. THEN USE Schedule 3, Part II. Please click here for the text description of the image. The Taxpayer Advocate Service Is Here To Help You What is the Taxpayer Advocate Service? The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. What can TAS do for you? TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if: Your problem is causing a financial difficulty for you, your family, or your business. You face (or your business is facing) an immediate threat of adverse action. You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised. How can you reach TAS? TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number: Go to TaxpayerAdvocate.IRS.gov/contact-us; Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546; Check your local directory; or Call TAS toll free at 877-777-4778. How can you learn about your taxpayer rights? The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them. How else does TAS help taxpayers? TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information. Low Income Taxpayer Clinics Help Taxpayers Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676). Suggestions for Improving the IRS Taxpayer Advocacy Panel Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer Advocacy Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org. Affordable Care Act - What You Need To Know Affordable Care Act — What You Need To Know Requirement To Reconcile Advance Payments of the Premium Tax Credit The premium tax credit helps pay premiums for health insurance purchased from the 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, 2024, 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, 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 2023, the employer may be required to send you a Form 1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if so, information about the offer. You should receive Form 1095-C by early March 2024. This information may be relevant if you purchased health insurance coverage for 2023 through the Health Insurance Marketplace and wish to claim the premium tax credit on Schedule 3, line 9. However, you don’t need to wait to receive this form to file your return. You may rely on other information received from your employer. If you don’t wish to claim the premium tax credit for 2023, you don’t need the information in Part II of Form 1095-C. For more information on who is eligible for the premium tax credit, see the Instructions for Form 8962. Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about health insurance options for you and your family, how to buy health insurance, and how you might qualify to get financial assistance to buy health insurance. Please click here for the text description of the image. What's New Introduction For information about any additional changes to the 2023 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/Form1040. Due date of return. File Form 1040 or 1040-SR by April 15, 2024. If you live in Maine or Massachusetts, you have until April 17, 2024, because of the Patriots’ Day and Emancipation Day holidays. Standard deduction amount increased. For 2023, the standard deduction amount has been increased for all filers. The amounts are: Single or Married filing separately—$13,850. Married filing jointly or Qualifying surviving spouse—$27,700. Head of household—$20,800. Additional child tax credit amount increased. The maximum additional child tax credit amount has increased to $1,600 for each qualifying child. New clean vehicle credit. The credit for new qualified plug-in electric drive motor vehicles has changed. This credit is now known as the clean vehicle credit. The maximum amount of the credit and some of the requirements to claim the credit have changed. The credit is still reported on Form 8936 and Schedule 3, line 6f. For more information, see Form 8936. Previously owned clean vehicle credit. This credit is available for previously owned clean vehicles acquired and placed in service after 2022. For more information, see Form 8936. New lines on Schedule 3. This year Schedule 3 has new lines. Line 5 has been separated into lines 5a and 5b so that the residential clean energy credit and the energy efficient home improvement credit reported on Form 5695 each have their own line. New line 6m was added to report the credit for previously owned clean vehicles from Form 8936. Line 13c will be used to report the elective payment election amount from Form 3800. Credits for qualified sick and family leave wages. The credits for qualified sick and family leave wages paid in 2023 for leave taken before April 1, 2021, and for leave taken after March 31, 2021, and before October 1, 2021, are now reported on Schedule 3, line 13z. See Schedule H (Form 1040) for more information. Alternative motor vehicle credit. The alternative motor vehicle credit has expired. Self-employed health insurance deduction. If you can take the self-employed health insurance deduction on Schedule 1, line 17, and you can't use the Self-Employed Health Insurance Deduction Worksheet in these instructions, you will now use Form 7206, instead of Pub. 535, to figure your deduction. Qualified charitable distribution one-time election. Beginning in 2023, you can elect to make a one-time distribution up to $50,000 from an individual retirement account to charities through a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity each of which is funded only by qualified charitable distributions. See Pub. 590-B for more information. Increase in required minimum distribution age. If you reach age 72 in 2023, the required beginning date for your first required minimum distribution is April 1, 2025. See Pub. 590-B for more information. Insurance premiums for retired public safety officers. Eligible retired public safety officers can exclude from income up to $3,000 of distributions from their eligible retirement plan that is paid directly to them and is used to pay for health insurance premiums. For more information, see Insurance Premiums for Retired Public Safety Officers, later. Exception to the 10% additional tax for early distributions. The exception to the 10% additional tax for early distributions include the following. Distributions from a retirement plan in connection with federally declared disasters. Distributions from a retirement plan made to someone who is terminally ill. Distributions to certain firefighters who meet the age or years of service requirement. See Form 5329 and Pub. 590-B for more information. Direct File. The IRS is taking steps to implement a Direct File pilot during the 2024 filing season. This pilot will give eligible taxpayers an option to prepare and electronically file their 2023 federal tax returns directly with the IRS for free. The Direct File pilot will be offered to eligible taxpayers in participating states who have relatively simple tax returns reporting only certain types of income and claiming limited credits and deductions. See IRS.gov/DirectFile for pilot information and updates. Electronic Filing (e-file) Free Software Options for Doing Your Taxes Free Software Options for Doing Your Taxes Why have millions of Americans used Free File? Security—The IRS uses the latest encryption technology to safeguard your information. Flexible Payments—File early; pay by April 15, 2024, 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 $79,000 or less in 2023, 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 a dozen 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 $64,000 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 online—it’s easy You can make payments online, by phone, or from a mobile device. Paying online is safe and secure; 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. Go to IRS.gov/Payment to see all your online payment options. Please click here for the text description of the image. Filing Requirements Introduction These rules apply to all U.S. citizens, regardless of where they live, and resident aliens. Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details. Do You Have To File? Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. territory should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file. Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for any of the following credits. Earned income credit. Additional child tax credit. American opportunity credit. Credit for federal tax on fuels. Premium tax credit. Credits for sick and family leave. 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 2023 and advance payments of the premium tax credit were made for this coverage, you must file a 2023 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 2023 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 2023 or was a full-time student under age 24 at the end of 2023. 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, 2000, is considered to be age 24 at the end of 2023. Do not use Form 8814 for such a child. Resident aliens. These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. Generally, you are a resident alien if you meet either the green card test or the substantial presence test for 2023. 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 2023. 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. 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, 2024. If you live in Maine or Massachusetts, you have until April 17, because of the Patriots’ Day and Emancipation Day holidays. If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later. If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details. If you e-file your return, there is no need to mail it. However, if you choose to mail it instead, filing instructions and addresses are at the end of these instructions. The chart at the end of these instructions provides the current address for mailing your return. Use these addresses for Forms 1040 or 1040-SR filed in 2024. The address for returns filed after 2024 may be different. See IRS.gov/Form1040 for any updates. What if You Can't File on Time? You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you want to apply for an extension electronically, see Form 4868 for details. An automatic 6-month extension to file doesn't extend the time to pay your tax. If you don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868. If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions. You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. You are in military or naval service on duty outside the United States and Puerto Rico. This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 17, 2024, 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. FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy. DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide. 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. 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 2023 you were* . . . THEN file a return if your gross income** was at least . . . Single under 65 65 or older $13,850 15,700 Married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) $27,700 29,200 30,700 Married filing separately any age $5 Head of household under 65 65 or older $20,800 22,650 Qualifying surviving spouse under 65 65 or older $27,700 29,200 *If you were born on January 1, 1959, you are considered to be age 65 at the end of 2023. (If your spouse died in 2023 or if you are preparing a return for someone who died in 2023, 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 2023, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. ***If you didn't live with your spouse at the end of 2023 (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 $1,250. Your earned income was over $13,850. Your gross income was more than the larger of— $1,250, or Your earned income (up to $13,450) plus $400. Yes. You must file a return if any of the following apply. Your unearned income was over $3,100 ($4,950 if 65 or older and blind). Your earned income was over $15,700 ($17,550 if 65 or older and blind). Your gross income was more than the larger of— $3,100 ($4,950 if 65 or older and blind), or Your earned income (up to $13,450) plus $2,250 ($4,100 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 $1,250. Your earned income was over $13,850. 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— $1,250, or Your earned income (up to $13,450) plus $400. Yes. You must file a return if any of the following apply. Your unearned income was over $2,750 ($4,250 if 65 or older and blind). Your earned income was over $15,350 ($16,850 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— $2,750 ($4,250 if 65 or older and blind), or Your earned income (up to $13,450) plus $1,900 ($3,400 if 65 or older and blind). Chart C—Other Situations When You Must File You must file a return if any of the conditions below apply for 2023. 1. You owe any special taxes, including any of the following (see the instructions for Schedule 2). a. Alternative minimum tax. b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. c. Household employment taxes. d. Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes. e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. f. Recapture taxes. 2. You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions. 3. You had net earnings from self-employment of at least $400. 4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments. 6. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i). 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, 1959. Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1 through December 31, 2023, enter the beginning and ending months of your fiscal year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR. Write-in information. If you need to write a word, code, and/or dollar amount on Form 1040 or 1040-SR to explain an item of income or deduction, but don't have enough space to enter the word, code, and/or dollar amount, you can put an asterisk next to the applicable line number and put a footnote at the bottom of page 2 of your tax return indicating the line number and the word, code, and/or dollar amount you need to enter. Section references are to the Internal Revenue Code. Name and Address Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name in the entry space below the filing status checkboxes instead of below your name. If you filed a joint return for 2022 and you are filing a joint return for 2023 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2022 return. Name Change If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. Address Change If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address. P.O. Box Enter your box number only if your post office doesn't deliver mail to your home. Foreign Address If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name. Follow the country’s practice for entering the postal code and the name of the province, county, or state. Death of a Taxpayer If a taxpayer died before filing a return for 2023, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer didn't have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information isn't provided, it may delay the processing of the return. If your spouse died in 2023 and you didn't remarry in 2023, or if your spouse died in 2024 before filing a return for 2023, you can file a joint return. A joint return should show your spouse's 2023 income before death and your income for all of 2023. Enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, they must also sign. All payers of income, including financial institutions, should be promptly notified of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number shouldn't be used for tax years after the year of death, except for estate tax return purposes. Social Security Number (SSN) An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at SSA.gov/forms/ss-5.pdf, from your local SSA office, or by calling the SSA at 800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs. Check that both the name and SSN on your Forms 1040 or 1040-SR, W-2, and 1099 agree with your social security card. If they don’t, certain deductions and credits on Form 1040 or 1040-SR may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA. Once you are issued an SSN, use it to file your tax return. Use your SSN to file your tax return even if your SSN does not authorize employment or if you have been issued an SSN that authorizes employment and you lose your employment authorization. An ITIN will not be issued to you once you have been issued an SSN. If you received your SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens If you are a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN. If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Some ITINs must be renewed. If you haven't used your ITIN on a federal tax return at least once for tax years 2020, 2021, or 2022, it has expired and must be renewed if you need to file a federal tax return. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov/ITIN. ITINs assigned before 2013 have expired and must be renewed if you need to file a tax return. If you previously submitted a renewal application and it was approved, you do not need to renew again unless you haven't used your ITIN on a federal tax return at least once for tax years 2020, 2021, or 2022. An ITIN is for tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U.S. law. For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions. If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITIN. Nonresident Alien Spouse If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, or Your spouse is filing a separate return. Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. The fund also helps pay for pediatric medical research. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse can also have $3 go to the fund. If you check a box, your tax or refund won't change. Filing Status Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last. Married filing separately. Single. Head of household. Married filing jointly. Qualifying surviving spouse. For information about marital status, see Pub. 501. More than one filing status can apply to you. You can choose the one for which you qualify that will give you the lowest tax. Single You can check the “Single” box at the top of Form 1040 or 1040-SR if any of the following was true on December 31, 2023. 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 2023, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box. You were widowed before January 1, 2023, and didn't remarry before the end of 2023. But if you have a child, you may be able to use the qualifying surviving spouse filing status. See the instructions for Qualifying Surviving Spouse, later. Married Filing Jointly You can check the “Married filing jointly” box at the top of Form 1040 or 1040-SR if any of the following apply. You were married at the end of 2023, even if you didn't live with your spouse at the end of 2023. Your spouse died in 2023 and you didn't remarry in 2023. You were married at the end of 2023 and your spouse died in 2024 before filing a 2023 return. A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn't live together all year. However, both persons must sign the return. Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return. Joint and several tax liability. If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if: You believe your spouse isn't reporting all of their income, or You don’t want to be responsible for any taxes due if your spouse doesn't have enough tax withheld or doesn't pay enough estimated tax. See the instructions for Married Filing Separately. Also see Innocent Spouse Relief under General Information, later. Nonresident aliens and dual-status aliens. Generally, a married couple can't file a joint return if either spouse is a nonresident alien at any time during the year. However, 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 2023, 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, at the end of 2023, 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 Individual Taxpayer Identification Number (ITIN) in the space for spouse’s SSN on Form 1040 or 1040-SR. If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA” in the entry space below the filing status checkboxes. For electronic filing, enter the spouse's name or “NRA” if the spouse doesn’t have an SSN or ITIN in the entry space below the filing status checkboxes. If you are married and file a separate return, you generally report only your own income, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555. However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the student loan interest deduction or the education credits, and you will only be able to take the earned income credit and child and dependent care credit in very limited circumstances. You also can't take the standard deduction if your spouse itemizes deductions. For situations when you might want to file separately, see Joint and several tax liability, earlier. You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2023. See Married persons who live apart, later. 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 2023. But if, at the end of 2023, 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 2023 and you meet the other rules under Married persons who live apart, later. You are married and your spouse was a nonresident alien at any time during the year and the election to treat the alien spouse as a resident alien is not made. 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 2023 of your parent whom you can claim as a dependent, except under a multiple support agreement (see Who Qualifies as Your Dependent, later). Your parent didn't have to live with you. Test 2. You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you, later). Any person whom you can claim as a dependent. But don’t include: Your child whom you claim as your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later; Any person who is your dependent only because the person lived with you for all of 2023; 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 2023 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 2023, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year the child was alive. If the person is anyone else, see Pub. 501. Similarly, if you adopted the person for whom you kept up a home in 2023, the person was lawfully placed with you for legal adoption by you in 2023, or the person was an eligible foster child placed with you during 2023, the person is considered to have lived with you for more than half of 2023 if your main home was this person’s main home for more than half the time since the person was adopted or placed with you in 2023. 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 2023, you are considered unmarried if all of the following apply. You lived apart from your spouse for the last 6 months of 2023. 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 2023. Your home was the main home of your child, stepchild, or foster child for more than half of 2023 (if half or less, see Exception to time lived with you, earlier). You can claim this child as your dependent or could claim the child except that the child's other parent can claim the child under the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Qualifying Surviving Spouse You can check the “Qualifying surviving spouse” box at the top of Form 1040 or 1040-SR and use joint return tax rates for 2023 if all of the following apply. Your spouse died in 2021 or 2022 and you didn't remarry before the end of 2023. 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 2023: The child had gross income of $4,700 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 2023. If the child didn't live with you for the required time, see Exception to time lived with you, later. You paid over half the cost of keeping up your home. You could have filed a joint return with your spouse the year your spouse died, even if you didn't actually do so. If your spouse died in 2023, you can't file as qualifying surviving spouse. Instead, see the instructions for Married Filing Jointly, earlier. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent, later. The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable. A child is considered to have lived with you for all of 2023 if the child was born or died in 2023 and your home was the child's home for the entire time the child was alive. Similarly, if you adopted the child in 2023, or the child was lawfully placed with you for legal adoption by you in 2023, the child is considered to have lived with you for all of 2023 if your main home was this child's main home for the entire time since the child was adopted or placed with you in 2023. Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501. Digital Assets Digital assets are any digital representations of value that are recorded on a cryptographically secured distributed ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal income tax purposes. Check the “Yes” box next to the question on digital assets on page 1 of Form 1040 or 1040-SR if at any time during 2023, you (a) received (as a reward, award, or payment for property or services); or (b) sold, exchanged, or otherwise disposed of a digital asset (or any financial interest in any digital asset). For example, check “Yes” if at any time during 2023 you: Received digital assets as payment for property or services provided; Received digital assets as a result of a reward or award; Received new digital assets as a result of mining, staking, and similar activities; Received digital assets as a result of a hard fork; Disposed of digital assets in exchange for property or services; Disposed of a digital asset in exchange or trade for another digital asset; Sold a digital asset; or Otherwise disposed of any other financial interest in a digital asset. You have a financial interest in a digital asset if you are the owner of record of a digital asset, or have an ownership stake in an account that holds one or more digital assets, including the rights and obligations to acquire a financial interest, or you own a wallet that holds digital assets. The following actions or transactions in 2023, alone, generally don’t require you to check “Yes”: Holding a digital asset in a wallet or account; Transferring a digital asset from one wallet or account you own or control to another wallet or account that you own or control; or Purchasing digital assets using U.S. or other real currency, including through the use of electronic platforms such as PayPal and Venmo. Do not leave the question unanswered. You must answer “Yes” or “No” by checking the appropriate box. For more information, go to IRS.gov/VirtualCurrencyFAQs. How To Report Digital Asset Transactions If, in 2023, you disposed of any digital asset, which you held as a capital asset, through a sale, trade, exchange, payment, or other transfer, check “Yes” and use Form 8949 to calculate your capital gain or loss and report that gain or loss on Schedule D (Form 1040). If you received any digital asset as compensation for services or disposed of any digital asset that you held for sale to customers in a trade or business, you must report the income as you would report other income of the same type (for example, W-2 wages on Form 1040 or 1040-SR, line 1a, or inventory or services on Schedule C). If you disposed of any digital asset by gift, you may be required to file Form 709. See Who Must File and Transfers Subject to the Gift Tax in the Instructions for Form 709 for more information. Standard Deduction If you are filing Form 1040-SR, you can find a Standard Deduction Chart on the last page of that form that can calculate the amount of your standard deduction in most situations. Don’t file the Standard Deduction Chart with your return. Single and Married Filing Jointly If you or your spouse (if you are married and filing a joint return) can be claimed as a dependent on someone else’s return, check the appropriate box in the Standard Deduction section. If you are married and file a joint return, you can be claimed as a dependent on someone else's return if you file the joint return only to claim a refund of withheld income tax or estimated tax paid. If you were a dual-status alien, check the “Spouse itemizes on a separate return or you were a dual-status alien” box. If you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2023 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, 1959, or were blind at the end of 2023, 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 2023. If your spouse was born before January 2, 1959, but died in 2023 before reaching age 65, don’t check the box that says “Spouse was born before January 2, 1959.” A person is considered to reach age 65 on the day before the person’s 65th birthday. Example. Your spouse was born on February 14, 1958, and died on February 13, 2023. 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, 2023, your spouse isn't considered age 65. Don’t check the box. Death of taxpayer in 2023. If you are preparing a return for someone who died in 2023, see Pub. 501 before completing the standard deduction information. Blindness If you weren’t totally blind as of December 31, 2023, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that: You can't see better than 20/200 in your better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. If your eye condition isn't likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead. You must keep the statement for your records. If you receive a notice or letter but you would prefer to have it in Braille or large print, you can use Form 9000, Alternative Media Preference, to request notices in an alternative format including Braille, large print, audio, or electronic. You can attach Form 9000 to your return or mail it separately. You can download, or view online, tax forms and publications in a variety of formats including text-only, Braille ready files, browser-friendly HTML (other than tax forms), accessible PDF, and large print. Married Filing Separately If your filing status is married filing separately and your spouse itemizes deductions on their return, check the “Spouse itemizes on a separate return or you were a dual-status alien” box. If your filing status is married filing separately and your spouse was born before January 2, 1959, or was blind at the end of 2023, you can check the appropriate box(es) on the line labeled “Age/Blindness” if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return. Who Qualifies as Your Dependent Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents Follow the steps below to find out if a person qualifies as your dependent and to find out if your dependent qualifies you to take the child tax credit or the credit for other dependents. If you have more than four dependents, check the box under Dependents on page 1 of Form 1040 or 1040-SR and include a statement showing the information required in columns (1) through (4). The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. Before you begin. See the definition of Social security number, later. If you want to claim the child tax credit or the credit for other dependents, you (and your spouse if filing jointly) must have an SSN or ITIN issued on or before the due date of your 2023 return (including extensions). If an ITIN is applied for on or before the due date of a 2023 return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return. Step 1. Do You Have a Qualifying Child? A qualifying child is 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 2023 and younger than you (or your spouse if filing jointly) or Under age 24 at the end of 2023, a student (defined later), and younger than you (or your spouse if filing jointly) or Any age and permanently and totally disabled (defined later) Who didn't provide over half of their own support for 2023 (see Pub. 501) Who isn't filing a joint return for 2023 or is filing a joint return for 2023 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 2023. 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 2023, see Qualifying child of more than one person, later. 1. Do you have a child who meets the conditions to be your qualifying child? [ ] Yes. Go to Step 2. [ ] No. Go to Step 4. Step 2. Is Your Qualifying Child Your Dependent? 1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.) [ ] Yes. [ ] No. You can't claim this child as a dependent. 2. Was the child married? [ ] Yes. See Married person, later. [ ] No. 3. Are you filing a joint return for 2023? [ ] Yes. You can claim this child as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step 3. [ ] No. 4. Could you be claimed as a dependent on someone else's 2023 tax return? (If the person who could claim you on their 2023 tax return is not required to file, and isn't filing a 2023 tax return or is filing a 2023 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) 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 on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step 3. Step 3. Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents? 1. Did the child have an SSN, ITIN, or adoption taxpayer identification number (ATIN) issued on or before the due date of your return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the child on or before the due date of your return (including extensions).) [ ] Yes. [ ] No. You can’t claim the child tax credit or the credit for other dependents for this child. 2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.) [ ] Yes. [ ] No. You can’t claim the child tax credit or the credit for other dependents for this child. 3. Was the child under age 17 at the end of 2023? [ ] Yes. [ ] No. You can claim the credit for other dependents for this child. Check the “Credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. 4. Did this child have an SSN valid for employment issued before the due date of your 2023 return (including extensions)? (See Social Security Number, later.) [ ] Yes. You can claim the child tax credit for this person. Check the “Child tax credit” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. [ ] No. You can claim the credit for other dependents for this child. Check the “Credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. Step 4. Is Your Qualifying Relative Your Dependent? A qualifying relative is 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 2023. For this purpose, a person isn't a taxpayer if the person isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples. Who had gross income of less than $4,700 in 2023. If the person was permanently and totally disabled, see Exception to gross income test, later. For whom you provided over half of the person’s support in 2023. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped child, later. 1. Does any person meet the conditions to be your qualifying relative? [ ] Yes. [ ] No. 2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.) [ ] Yes. [ ] No. You can't claim this person as a dependent. 3. Was your qualifying relative married? [ ] Yes. See Married person, later. [ ] No. 4. Are you filing a joint return for 2023? [ ] Yes. You can claim this person as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR. Then, go to Step 5. [ ] No. 5. Could you be claimed as a dependent on someone else's 2023 tax return? (If the person who could claim you on their 2023 tax return is not required to file, and isn't filing a 2023 tax return or is filing a 2023 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) 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 on page 1 of Form 1040 or 1040-SR. Then, go to Step 5. Step 5. Does Your Qualifying Relative Qualify You for the Credit for Other Dependents? 1. Did your qualifying relative have an SSN, ITIN, or ATIN issued on or before the due date of your 2023 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 on page 1 of Form 1040 or 1040-SR for this person. [ ] No. You can’t claim the credit for other dependents for this qualifying relative. Definitions and Special Rules Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Adoption taxpayer identification numbers (ATINs). If you have a dependent who was placed with you for legal adoption and you don’t know the dependent’s SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn't a U.S. citizen or resident alien, apply for an ITIN instead using Form W-7. Children of divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of the child’s noncustodial parent (defined later) if all of the following conditions apply. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2023 (whether or not they are or were married). The child received over half of the child’s support for 2023 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 2023. Either of the following applies. The custodial parent signs Form 8332 or a substantially similar statement that they won't claim the child as a dependent for 2023, and the noncustodial parent includes a copy of the form or statement with their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2023. If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credits and credit for other dependents (lines 19 and 28). However, this doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these other benefits. See Pub. 501 for details. Custodial and noncustodial parents. The custodial parent is the parent with whom the child lived for the greater number of nights in 2023. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details. Post-1984 and pre-2009 decree or agreement. The decree or agreement must state all three of the following. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. The other parent won't claim the child as a dependent. The years for which the claim is released. The noncustodial parent must include all of the following pages from the decree or agreement. Cover page (include the other parent's SSN on that page). The pages that include all the information identified in (1) through (3) above. Signature page with the other parent's signature and date of agreement. You must include the required information even if you filed it with your return in an earlier year. Post-2008 decree or agreement. If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to certain tax benefits for a child, and the noncustodial parent must include a copy with their return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support. Release of certain tax benefits revoked. A custodial parent who has revoked their previous release of a claim to certain tax benefits for a child must include a copy of the revocation with their return. For details, see Form 8332. Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4, question 2; and Step 5, question 2. Exception to gross income test. If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501. Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents, earlier, or Kidnapped child, later. If the person meets all other requirements to be your qualifying child but was born or died in 2023, the person is considered to have lived with you for more than half of 2023 if your home was this person's home for more than half the time the person was alive in 2023. If the person meets all other requirements to be your qualifying child but you adopted the person in 2023, the person was lawfully placed with you for legal adoption by you in 2023, or the person was an eligible foster child placed with you during 2023, the person is considered to have lived with you for more than half of 2023 if your main home was this person's main home for more than half the time since the person was adopted or placed with you in 2023. Any other person is considered to have lived with you for all of 2023 if the person was born or died in 2023 and your home was this person's home for the entire time the person was alive in 2023 or if you adopted the person in 2023, the person was lawfully placed with you for legal adoption by you in 2023, or the person was an eligible foster child placed with you during 2023 and your main home was the person's main home for the entire time since the person was adopted or placed with you in 2023. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying surviving spouse filing status, the child tax credit, the credit for other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC). Married person. If the person is married and files a joint return, you can't claim that person as your dependent. However, if the person is married but doesn't file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim that person as a dependent. (See Pub. 501 for details and examples.) In that case, go to Step 2, question 3 (for a qualifying child), or Step 4, question 4 (for a qualifying relative). Multiple support agreements. If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501. Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2023, the person can't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. Public assistance payments. If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501. Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies. Child tax credit and credit for other dependents (line 19) and additional child tax credit (line 28). Head of household filing status. Credit for child and dependent care expenses (Schedule 3, line 2). Exclusion for dependent care benefits (Form 2441, Part III). Earned income credit (line 27). No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. For purposes of these rules, the term "parent" means a biological or adoptive parent of an individual. It doesn't include a stepparent or foster parent unless that person has adopted the individual. If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2023. 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 2023. 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 2023. 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 2023, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child. Example. Your child, J, meets the conditions to be a qualifying child for both you and your parent. J doesn't meet the conditions to be a qualifying child of any other person, including J’s other parent. Under the rules just described, you can claim J as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your parent can't claim any of those five tax benefits based on J. However, if your parent’s AGI is higher than yours and you do not claim J as a qualifying child, J is the qualifying child of your parent. For more details and examples, see Pub. 501. If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you can't claim any benefits based on this child. Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration (SSA). See Social Security Number (SSN), earlier. If your dependent won't have a number by the date your return is due, see What if You Can't File on Time? earlier. For the child tax credit, your child must have the required SSN. The required SSN is one that is valid for employment and that is issued by the SSA before the due date of your 2023 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 2023 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 2023 return (including extensions), you can't claim the child tax credit or the credit for other dependents on your original or an amended 2023 return. If you apply for an ITIN on or before the due date of your 2023 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 2023 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Income Generally, you must report all income except income that is exempt from tax by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines 1 through 7 and Schedule 1, lines 1 through 8z. Also see Pub. 525. Forgiveness of Paycheck Protection Program (PPP) Loans You don’t need to include the amount of a forgiven PPP Loan in your income. Although you don’t need to report the income from the forgiveness of your PPP Loan on Form 1040 or 1040-SR, you do need to report certain information related to your PPP Loan as an attachment to your tax return. For more information, see Pub. 525. Foreign-Source Income You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United States. If you worked abroad, you may be able to exclude part or all of your foreign earned income. For details, see Pub. 54 and Form 2555. Foreign retirement plans. If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Rev. Proc. 2014-55, 2014-44 I.R.B. 753, available at IRS.gov/irb/2014-44_IRB#RP-2014-55, to find out if you can elect to defer tax on the undistributed income. Report distributions from foreign pension plans on lines 5a and 5b. Foreign accounts and trusts. You must complete Part III of Schedule B if you: Had a foreign account; or Received a distribution from, or were a grantor of, or a transferor to, a foreign trust. You may also have to file Form 3520. Foreign financial assets. If you had foreign financial assets in 2023, you may have to file Form 8938. See Form 8938 and its instructions. Chapter 11 Bankruptcy Cases If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's income tax return includes: Earnings from services you performed after the beginning of the case (both wages and self-employment income); and Income from property described in section 541 of title 11 of the U.S. Code that you either owned when the case began or that you acquired after the case began and before the case was closed, dismissed, or converted to a case under a different chapter. Because this income is taxable to the estate, don’t include this income on your own individual income tax return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. Also, you (or the trustee if one is appointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on Form W-2. A similar allocation is required for income and withheld income tax reported to you on Forms 1099. You must also include a statement that indicates you filed a chapter 11 case and that explains how income and withheld income tax reported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at IRS.gov/irb/2006-40_IRB#NOT-2006-83. Community Property States Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually follow state law to determine what is community income and what is separate income. For details, see Form 8958 and Pub. 555. Nevada, Washington, and California domestic partners. A registered domestic partner in Nevada, Washington, or California must generally report half the combined community income of the individual and their domestic partner. See Form 8958 and Pub. 555. Rounding Off to Whole Dollars You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3. If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. If you are entering amounts that include cents, make sure to include the decimal point. There is no cents column on the form. The lines on Forms 1040 and 1040-SR are the same. References to lines in the following instructions refer to the line on either form. Line 1a Total Amount From Form(s) W-2, Box 1 Enter the total amount from Form(s) W-2, box 1. If a joint return, also include your spouse's income from Form(s) W-2, box 1. If you earned wages while you were an inmate in a penal institution, report these amounts on Schedule 1, line 8u. Do not report these wages on line 1a. See the instructions for Schedule 1, line 8u. If you received a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457(b) plan and it was reported in box 1 of Form W-2, do not include this amount on Form 1040, line 1a. This amount is reported on Schedule 1, line 8t. Line 1b Household Employee Wages Not Reported on Form(s) W-2 Enter the total of your wages received as a household employee that was not reported on Form(s) W-2. An employer isn’t required to provide a Form W-2 to you if they paid you wages of less than $2,600 in 2023. For information on employment taxes for household employees, see Tax Topic 756. Line 1c Tip Income Not Reported on Line 1a Enter the total of your tip income that was not reported on Form 1040, line 1a. This should include any tip income you didn’t report to your employer and any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531 for more details. Also include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line 1c. You may owe social security and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions for Schedule 2, line 5. Line 1d Medicaid Waiver Payments Not Reported on Form(s) W-2, Box 1 Enter your taxable Medicaid waiver payments that were not reported on Form(s) W-2. Also enter the total of your taxable and nontaxable Medicaid waiver payments that were not reported on Form(s) W-2, or not reported in box 1 of Form(s) W-2, if you choose to include nontaxable payments in earned income for purposes of claiming a credit or other tax benefit. If you and your spouse both received nontaxable Medicaid waiver payments during the year, you and your spouse can make different choices about including payments in earned income. See the instructions for Schedule 1, line 8s. Line 1e Taxable Dependent Care Benefits From Form 2441, Line 26 Enter the total of your taxable dependent care benefits from Form 2441, line 26. Dependent care benefits should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits. Line 1f Employer-Provided Adoption Benefits From Form 8839, Line 29 Enter the total of your employer-provided adoption benefits from Form 8839, line 29. Employer-provided adoption benefits should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You may also be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2023. Line 1g Wages From Form 8919, Line 6 Enter the total of your wages from Form 8919, line 6. Line 1h Other Earned Income If you received scholarship or fellowship grants that were not reported to you on Form W-2, report these amounts on Schedule 1, line 8r. See the instructions for Schedule 1, line 8r. The following types of income must be included in the total on line 1h. Strike or lockout benefits (other than bona fide gifts). Excess elective deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2023 under all plans was more than $22,500 (excluding catch-up contributions as explained later), include the excess on line 1h. This limit is (a) $15,500 if you have only SIMPLE plans, or (b) $25,500 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don’t include the excess attributable to such contributions on line 1h. They are already included as income in box 1 of your Form W-2. A higher limit 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 2023, your employer may have allowed an additional deferral (catch-up contributions) of up to $7,500 ($3,500 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 5a and 5b. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 5a and 5b. Payments from an IRA are reported on lines 4a and 4b. Corrective distributions from a retirement plan shown on Form 1099-R of excess elective deferrals and excess contributions (plus earnings). But don’t include distributions from an IRA* on line 1h. Instead, report distributions from an IRA on lines 4a and 4b. *This includes a Roth, SEP, or SIMPLE IRA. Line 1i Nontaxable Combat Pay Election If you elect to include your nontaxable combat pay in your earned income when figuring the EIC, enter the amount on line 1i. See the instructions for line 27. Were You a Statutory Employee? If you were a statutory employee, the “Statutory employee” box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople and certain agent or commission drivers, certain traveling salespeople, and certain homeworkers. Statutory employees report the amount shown in box 1 of Form W-2 on a Schedule C along with any related business expenses. Missing or Incorrect Form W-2? Your employer is required to provide or send Form W-2 to you no later than January 31, 2024. If you don’t receive it by early February, use Tax Topic 154 to find out what to do. Even if you don’t get a Form W-2, you must still report your earnings. If you lose your Form W-2 or it is incorrect, ask your employer for a new one. Line 2a Tax-Exempt Interest If you received any tax-exempt interest (including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID, and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line 2a. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net amount of tax-exempt OID on line 2a (that is, the excess of tax-exempt OID for the year over the amortized acquisition premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium. Also include on line 2a any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 12 of Form 1099-DIV. Don’t include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account. Don’t include any amounts related to the forgiveness of PPP Loans on this line. Line 2b Taxable Interest Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 2b. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions applies to you. For more details about reporting taxable interest, including market discount on bonds and adjustments for amortizable bond premium or acquisition premium, see Pub. 550. Interest credited in 2023 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 2023 income. For details, see Pub. 550. If you get a 2023 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2023, see Pub. 550. Line 3a Qualified Dividends Enter your total qualified dividends on line 3a. Qualified dividends are also included in the ordinary dividend total required to be shown on line 3b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV. Exception. Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but aren't qualified dividends. These include: Dividends you received as a nominee. See the Schedule B instructions. Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock isn't entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule just described. Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property. Payments in lieu of dividends, but only if you know or have reason to know that the payments aren't qualified dividends. Dividends from a corporation that first became a surrogate foreign corporation after December 22, 2017, other than a foreign corporation that is treated as a domestic corporation under section 7874(b). Example 1. You bought 5,000 shares of XYZ Corp. common stock on July 8. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9 through August 11). The 121-day period began on May 17 (60 days before the ex-dividend date) and ended on September 14. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days. Example 2. The facts are the same as in Example 1 except that you bought the stock on July 15 (the day before the ex-dividend date), and you sold the stock on September 16. You held the stock for 63 days (from July 16 through September 16). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16 through September 14). Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 8. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16. The ABC Mutual Fund advises you that the part of the dividend eligible to be treated as qualified dividends equals 2 cents a share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 11. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days. Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, whichever applies, to figure your tax. See the instructions for line 16 for details. Line 3b Ordinary Dividends Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 3b. This amount should be shown in box 1a of Form(s) 1099-DIV. You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else. Nondividend Distributions Some distributions are a return of your cost (or other basis). They won't be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Form 8949. For details, see Pub. 550. Dividends on insurance policies are a partial return of the premiums you paid. Don’t report them as dividends. Include them in income on Schedule 1, line 8z, only if they exceed the total of all net premiums you paid for the contract. Lines 4a and 4b IRA Distributions You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 4a and 4b instructions, an IRA includes a traditional IRA, 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. For purposes of these Exceptions, Roth IRA includes Roth SEP IRA and Roth SIMPLE IRAs. 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 2024, include a statement explaining what you did. Exception 2. If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b. You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional IRAs or traditional SEP IRAs for 2023 or an earlier year. If you made nondeductible contributions to these IRAs for 2023, 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 2016 or an earlier year. Distribution code Q is shown in box 7 of Form 1099-R. You converted part or all of a traditional IRA, traditional SEP IRA, or traditional SIMPLE IRA to a Roth IRA in 2023. You had a 2022 or 2023 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 2023. 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 70 1/2 when the distribution was made. Generally, your total QCDs for the year can't be more than $100,000. This includes any amount (up to $50,000) of a one-time QCD to a split-interest entity. If you file a joint return, the same rules apply to your spouse. The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590-B 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 can generally elect to exclude an HFD from your income once in your lifetime. You can't exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details. The amount of an HFD reduces the amount you can contribute to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III. More than one exception applies. If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 4b. For example: “Line 4b – $1,000 Rollover and $500 HFD.” But you don’t need to attach a statement if only Exception 2 and one other exception apply. More than one distribution. If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 4b. Enter the total amount of those distributions on line 4a. You must start receiving at least a minimum amount from your traditional IRA by April 1 of the year following the year you reach age 72 (age 73 if you reach age 72 in 2023). If you don’t receive the minimum distribution amount, you may have to pay an additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590-B. You may have to pay an additional tax if you received an early distribution from your IRA and the total wasn't rolled over. See the instructions for Schedule 2, line 8, for details. More information. For more information about IRAs, see Pub. 590-A and Pub. 590-B. Lines 5a and 5b Pensions and Annuities You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Don’t include the following payments on lines 5a and 5b. Instead, report them on line 1h. Disability pensions received before you reach the minimum retirement age set by your employer. Corrective distributions (including any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income. Attach Form(s) 1099-R to Form 1040 or 1040-SR if any federal income tax was withheld. Fully Taxable Pensions and Annuities Your payments are fully taxable if (a) you didn't contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2023. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 5b; don’t make an entry on line 5a. Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits. Partially Taxable Pensions and Annuities Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 5a. If your Form 1099-R doesn't show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 5b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method, later, to find out if you must use that method to figure the taxable part. You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939. If your Form 1099-R shows a taxable amount, you can report that amount on line 5b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies. Insurance Premiums for Retired Public Safety Officers If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew who is retired because of disability or because you reached normal retirement age), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from the plan maintained by the employer from which you retired as a public safety officer. The distribution can be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract, or the distribution can be made to you to pay to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums paid or $3,000. You can make this election only for amounts that would otherwise be included in your income. The amount excluded from your income can’t be used to claim a medical expense deduction. An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan. You can exclude from income only the smaller of the amount of the premiums paid or $3,000. This is true if the distribution was made directly from the plan to the provider of the accident or health plan or long-term care insurance contract or if the distribution was made to you and you paid the provider of the accident or health plan or long-term care insurance contract. If you received a distribution from your eligible retirement plan, and you used part of that distribution to pay premiums for an accident or health plan or long-term care insurance contract, you can still exclude from income only the smaller of the amount of the premiums or $3,000. The rest of the distribution is taxable to you and must be reported on line 5b. If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn't reflect the exclusion. Report your total distributions on line 5a and the taxable amount on line 5b. Enter “PSO” next to line 5b. Simplified Method Worksheet—Lines 5a and 5b Simplified Method Worksheet-Lines 5a and 5b Simplified Method Worksheet—Lines 5a and 5b Simplified Method Worksheet—Lines 5a and 5b Summary: This is the simplified method worksheet. It is used to figure the taxable part of your pension or annuity using the simplified method. Before you begin: If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below. Before you begin: More than one pension or annuity. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040 or 1040-SR, line 5b. Enter the total pension or annuity payments received in 2023 on Form 1040 or 1040-SR, line 5a. The line items to be completed are: "1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040 or 1040-SR, line 5a." field "2. Enter your cost in the plan at the annuity starting date. Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3." field "3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below." field "4. Divide line 2 by the number on line 3." field "5. Multiply line 4 by the number of months for which this year’s payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6." field "6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year’s worksheet." field "7. Subtract line 6 from line 2." field "8. Enter the smaller of line 5 or line 7." field "9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040 or 1040-SR, line 5b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers before entering an amount on line 5b." field "10. Was your annuity starting date before 1987?" "Yes. STOP. Leave line 10 blank. Do not complete the rest of this worksheet."checkbox, field "No. Add lines 6 and 8. This is the amount you have recovered tax free through 2023. You will need this number if you need to fill out this worksheet next year." checkbox, field "11. Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won’t have to complete this worksheet next year. The payments you receive next year will generally be fully taxable."field Table 1 for Line 3 Above IF the age at annuity starting date was AND your annuity starting date was before November 19, 1996, enter on line 3 AND your annuity starting date was after November 18, 1996, enter on line 3 55 or under 300 360 56–60 260 310 61–65 240 260 66–70 170 210 71 or older 120 160 Table 2 for Line 3 Above IF the combined ages at annuity starting date were THEN enter on line 3 110 or under 410 111–120 360 121–130 310 131–140 260 141 or older 210 Please click here for the text description of the image. If you are retired on disability and reporting your disability pension on line 1h, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to line 1h. Payments when you are disabled. If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat those payments as disability payments. The payments must be reported as a pension or annuity. You must include in your income any amounts that you received that you would have received in retirement had you not become disabled as a result of a terrorist attack. Include in your income any payments you receive from a 401(k), pension, or other retirement plan to the extent that you would have received the amount at the same or later time regardless of whether you had become disabled. Example. You were a contractor who was disabled as a direct result of participating in efforts to clean up the World Trade Center and you are eligible for compensation by the September 11 Victim Compensation Fund. You began receiving a disability pension at age 55 when you could no longer work due to your disability. Under your pension plan you are entitled to an early retirement benefit of $2,500 a month at age 55. If you wait until age 62, the normal retirement age under the plan, you would be entitled to a normal retirement benefit of $3,000 a month. The pension plan provides that a participant who retires early on account of disability is entitled to receive the participant's normal retirement benefit, which in your case equals $3,000 a month. Until you turn age 62, you can exclude $500 of your monthly retirement benefit from income (the difference between the early retirement benefit and the normal retirement benefit, $3,000 - $2,500) received on account of disability. You must report the remaining $2,500 of monthly pension benefit as taxable. For each month after you turn age 62, you must report the full amount of the monthly pension benefit ($3,000 a month) as taxable. Simplified Method You must use the Simplified Method if either of the following applies. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part. Your annuity starting date was after November 18, 1996, and both of the following apply. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments. If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 (or Pub. 721 for U.S. Civil Service retirement benefits). If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the Simplified Method Worksheet in these instructions. Annuity Starting Date Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed. Age (or Combined Ages) at Annuity Starting Date If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on their annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date. If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount. Cost Your cost is generally your net investment in the plan as of the annuity starting date. It doesn't include pre-tax contributions. Your net investment may be shown in box 9b of Form 1099-R. Rollovers Generally, a rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 5a and 5b to report a rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP. Enter on line 5a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the rollover. Enter the remaining amount on line 5b. If the remaining amount is zero and you have no other distribution to report on line 5b, enter -0- on line 5b. Also enter "Rollover" next to line 5b. See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders. Lump-Sum Distributions If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount wasn't rolled over. For details, see the instructions for Schedule 2, line 8. Enter the total distribution on line 5a and the taxable part on line 5b. For details, see Pub. 575. If you or the plan participant was born before January 2, 1936, you could pay less tax on the distribution. See Form 4972. Lines 6a, 6b, and 6c Lines 6a and 6b Social Security Benefits You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2023. 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 2023 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 2023 and your total repayments (box 4) were more than your total benefits for 2023 (box 3). None of your benefits are taxable for 2023. Also, if your total repayments in 2023 exceed your total benefits received in 2023 by more than $3,000, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in income in an earlier year. For more details, see Pub. 915. You file Form 2555, 4563, or 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915. Social security information. Social security beneficiaries can now get a variety of information from the SSA website with a my Social Security account, including getting a replacement Form SSA‐1099 if needed. For more information and to set up an account, go to SSA.gov/myaccount. Disability payments. Don’t include in your income any disability payments (including Social Security Disability Insurance (SSDI) payments) you receive for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States. In the case of the September 11 attacks, injuries eligible for coverage by the September 11 Victim Compensation Fund are treated as incurred as a direct result of the attack. If these payments are incorrectly reported as taxable on Form SSA-1099, don't include the nontaxable portion of income on your tax return. You may receive a notice from the IRS regarding the omitted payments. Follow the instructions in the notice to explain that the excluded payments aren't taxable. For more information about these payments, see Pub. 3920. Example. You were a firefighter who was disabled as a direct result of the September 11 terrorist attack on the World Trade Center. You began receiving SSDI benefits at age 54. Your full retirement age for social security retirement benefits is age 66. Your birthday is April 25. In the year you turned age 66, you received $1,500 per month in benefits from the SSA (for a total of $18,000 for the year). Because you became eligible for a full retirement benefit in May, the month after you turned age 66, you can exclude only 4 months (January through April) of your annual benefit from income ($6,000). You must report the remaining $12,000 on line 6a. You must also complete the Social Security Benefits Worksheet to find out if any part of the $12,000 is taxable. Form RRB-1099. If you need a replacement Form RRB-1099, call the Railroad Retirement Board at 877-772-5772 or go to www.rrb.gov. Accrued leave payment. If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. The payment is not a disability payment. Include it in your income in the tax year you receive it. Social Security Benefits Worksheet—Lines 6a and 6b Tax Tables Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, line 24z). If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on line 6a. If you don’t, you may get a math error notice from the IRS. Be sure you have read the Exception in the line 6a and 6b instructions to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable. 1. Enter the total amount from box 5 of all your Forms SSA-1099 and RRB-1099. Also enter this amount on Form 1040 or 1040-SR, line 6a 1. _____ 2. Multiply line 1 by 50% (0.50) 2. _____ 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 3. _____ 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a 4. _____ 5. Combine lines 2, 3, and 4 5. _____ 6. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 6. _____ 7. Is the amount on line 6 less than the amount on line 5? No. None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. Yes. Subtract line 6 from line 5 7. _____ 8. If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2023, enter $25,000 8. _____ Married filing separately and you lived with your spouse at any time in 2023, skip lines 8 through 15; multiply line 7 by 85% (0.85) and enter the result on line 16. Then, go to line 17 9. Is the amount on line 8 less than the amount on line 7? No. None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you are married filing separately and you lived apart from your spouse for all of 2023, be sure you entered “D” to the right of the word “benefits” on line 6a. Yes. Subtract line 8 from line 7 9. _____ 10. Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2023 10. _____ 11. Subtract line 10 from line 9. If zero or less, enter -0- 11. _____ 12. Enter the smaller of line 9 or line 10 12. _____ 13. Enter one-half of line 12 13. _____ 14. Enter the smaller of line 2 or line 13 14. _____ 15. Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- 15. _____ 16. Add lines 14 and 15 16. _____ 17. Multiply line 1 by 85% (0.85) 17. _____ 18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040 or 1040-SR, line 6b 18. _____ If any of your benefits are taxable for 2023 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details. Line 6c Check the box on line 6c if you elect to use the lump-sum election method for your benefits. If any of your benefits are taxable for 2023 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount with the lump-sum election. See Lump-Sum Election in Pub. 915 for details. Line 7 Capital Gain or (Loss) If you sold a capital asset, such as a stock or bond, you must complete and attach Form 8949 and Schedule D. Exception 1. You don’t have to file Form 8949 or Schedule D if you aren’t deferring any capital gain by investing in a qualified opportunity fund and both of the following apply. You have no capital losses, and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements); and None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain). Exception 2. You must file Schedule D but generally don’t have to file Form 8949 if Exception 1 doesn't apply, you aren’t deferring any capital gain by investing in a qualified opportunity fund or terminating deferral from an investment in a qualified opportunity fund, and your only capital gains and losses are: Capital gain distributions; A capital loss carryover from 2022; A gain from Form 2439 or 6252 or Part I of Form 4797; A gain or loss from Form 4684, 6781, or 8824; A gain or loss from a partnership, S corporation, estate, or trust; or Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows basis was reported to the IRS, the QOF box in box 3 isn’t checked, and you don’t need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949. If Exception 1 applies, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 7 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 7 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096. If you don’t have to file Schedule D, use the Qualified Dividends and Capital Gain Tax Worksheet in the line 16 instructions to figure your tax. Total Income and Adjusted Gross Income Line 10 Enter any adjustments to income from Schedule 1, line 26, on line 10. Tax and Credits Line 12 Itemized Deductions or Standard Deduction In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction. Itemized Deductions To figure your itemized deductions, fill in Schedule A. If you made a section 962 election and are taking a deduction under section 250 with respect to any income inclusions under section 951A, don't report the deduction on line 12. Instead, report the tax with respect to a section 962 election on line 16 and include in the statement required by line 16 how you figured the section 250 deduction. Standard Deduction Most Form 1040 filers can find their standard deduction by looking at the amounts listed to the left of line 12. Most Form 1040-SR filers can find their standard deduction by using the chart on the last page of Form 1040-SR. Exception 1—Dependent. If you checked the “Someone can claim you as a dependent” box, or if you’re filing jointly and you checked the “Someone can claim your spouse as a dependent” box, use the Standard Deduction Worksheet for Dependents to figure your standard deduction. Someone claims you or your spouse as a dependent if they list your or your spouse's name and SSN in the Dependents section of their return. Exception 2—Born before January 2, 1959, 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, 1959, or Were Blind if you are filing Form 1040 or by using the chart on the last page of Form 1040-SR. You were born before January 2, 1959. You are blind. Spouse was born before January 2, 1959. 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, 1959, or were blind. Exception 4—Increased standard deduction for net qualified disaster loss. If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule A to figure your standard deduction. Qualified disaster loss refers to losses arising from certain disasters occurring in 2016 and subsequent years. See the Instructions for Form 4684 and Schedule A, line 16, for more information. Standard Deduction Worksheet for Dependents—Line 12 Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent. 1. Check if: You were born before January 2, 1959. You are blind. Spouse was born before January 2, 1959. Spouse is blind. Total number of boxes checked 1. _____ 2. Is your earned income* more than $850? Yes. Add $400 to your earned income. Enter the total. 2. _____ No. Enter $1,250. 3. Enter the amount shown below for your filing status. Single or married filing separately—$13,850 Married filing jointly—$27,700 Head of household—$20,800 3. _____ 4. Standard deduction. a. Enter the smaller of line 2 or line 3. If born after January 1, 1959, and not blind, stop here and enter this amount on Form 1040 or 1040-SR, line 12. Otherwise, go to line 4b 4a. _____ b. If born before January 2, 1959, or blind, multiply the number on line 1 by $1,500 ($1,850 if single or head of household) 4b. _____ c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12 4c. _____ * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1z, and Schedule 1, lines 3, 6, 8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15. Standard Deduction Chart for People Who Were Born Before January 2, 1959, 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, 1959. Spouse was born before January 2, 1959. 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 $15,700 17,550 Married filing jointly 1 2 3 4 $29,200 30,700 32,200 33,700 Qualifying surviving spouse 1 2 $29,200 30,700 Married filing separately* 1 2 3 4 $15,350 16,850 18,350 19,850 Head of household 1 2 $22,650 24,500 * You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return. Line 13 Qualified Business Income Deduction (Section 199A Deduction) To figure your Qualified Business Income Deduction, use Form 8995 or Form 8995-A as applicable. Use Form 8995 if: You have qualified business income, qualified REIT dividends, or qualified PTP income (loss); Your 2023 taxable income before the qualified business income deduction is less than or equal to $182,100 ($364,200 if married filing jointly); and You aren’t a patron in a specified agricultural or horticultural cooperative. If you don’t meet these requirements, use Form 8995-A, Qualified Business Income Deduction. Attach whichever form you use (Form 8995 or 8995-A) to your return. See the Instructions for Forms 8995 and 8995-A for more information for figuring and reporting your qualified business income deduction. Line 16 Tax Include in the total on the entry space on line 16 all of the following taxes that apply. Tax on your taxable income. Figure the tax using one of the methods described later. Tax from Form(s) 8814 (relating to the election to report child's interest or dividends). Check the appropriate box. Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box. Tax with respect to a section 962 election (election made by a domestic shareholder of a controlled foreign corporation to be taxed at corporate rates) reduced by the amount of any foreign tax credits claimed on Form 1118. See section 962 for details. Check box 3 and enter the amount and “962” in the space next to that box. Attach a statement showing how you figured the tax. Recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2023 for the student. See Form 8863 for more details. Check box 3 and enter the amount and “ECR” in the space next to that box. Any tax from Form 8621, line 16e, relating to a section 1291 fund. Check box 3 and enter the amount of the tax and “1291TAX” in the space next to that box. Tax from Form 8978, line 14 (relating to partner's audit liability under section 6226). Check box 3 and enter the amount of the liability and “Form 8978” in the space next to that box. If the amount on Form 8978, line 14, is negative, see the instructions for Schedule 3 (Form 1040), line 6l. Net tax liability deferred under section 965(i). If you had a 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 that box. Do you want the IRS to figure the tax on your taxable income for you? □ Yes. See chapter 13 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you didn't pay enough, we will send you a bill. □ No. Use one of the following methods to figure your tax. Tax Table or Tax Computation Worksheet. If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet right after the Tax Table. However, don’t use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies. Form 8615. Form 8615 must generally be used to figure the tax on your unearned income over $2,500 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 $2,500 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 2023, Age 18 at the end of 2023 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 2023 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 2023. You don’t file a joint return in 2023. A child born on January 1, 2006, is considered to be age 18 at the end of 2023; a child born on January 1, 2005, is considered to be age 19 at the end of 2023; and a child born on January 1, 2000, is considered to be age 24 at the end of 2023. Schedule D Tax Worksheet. Use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040 or 1040-SR, line 16, if: You have to file Schedule D, and line 18 or 19 of Schedule D is more than zero; or You have to file Form 4952 and you have an amount on line 4g, even if you don’t need to file Schedule D. But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead. Qualified Dividends and Capital Gain Tax Worksheet. Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you don’t have to use the Schedule D Tax Worksheet and if any of the following applies. You reported qualified dividends on Form 1040 or 1040-SR, line 3a. You don’t have to file Schedule D and you reported capital gain distributions on Form 1040 or 1040-SR, line 7. You are filing Schedule D, and Schedule D, lines 15 and 16, are both more than zero. But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead. Schedule J. If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J. Foreign Earned Income Tax Worksheet. If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555, you must figure your tax using the Foreign Earned Income Tax Worksheet. Foreign Earned Income Tax Worksheet—Line 16 If Form 1040 or 1040-SR, line 15, is zero, don’t complete this worksheet. 1. Enter the amount from Form 1040 or 1040-SR, line 15 1. _____ 2a. Enter the amount from your (and your spouse's if filing jointly) Form 2555, lines 45 and 50 2a. _____ b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are related to excluded income b. _____ c. Subtract line 2b from line 2a. If zero or less, enter -0- c. _____ 3. Add lines 1 and 2c 3. _____ 4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615, whichever applies. See the instructions for Form 1040 or 1040-SR, line 16, to see which tax computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure the tax on this line.) 4. _____ 5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation Worksheet 5. _____ 6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16 6. _____ * Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 4 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess. If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then, complete lines 5 and 6 above. If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above. 1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess. 2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above. 3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. 4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040). Qualified Dividends and Capital Gain Tax Worksheet—Line 16 Tax Tables See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax. Before completing this worksheet, complete Form 1040 or 1040-SR through line 15. If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box on Form 1040 or 1040-SR, line 7. 1. Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing Form 2555 (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet 1. _____ 2. Enter the amount from Form 1040 or 1040-SR, line 3a* 2. _____ 3. Are you filing Schedule D?* Yes. Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-. 3. _____ No. Enter the amount from Form 1040 or 1040-SR, line 7. 4. Add lines 2 and 3 4. _____ 5. Subtract line 4 from line 1. If zero or less, enter -0- 5. _____ 6. Enter: $44,625 if single or married filing separately, $89,250 if married filing jointly or qualifying surviving spouse, $59,750 if head of household. 6. _____ 7. Enter the smaller of line 1 or line 6 7. _____ 8. Enter the smaller of line 5 or line 7 8. _____ 9. Subtract line 8 from line 7. This amount is taxed at 0% 9. _____ 10. Enter the smaller of line 1 or line 4 10. _____ 11. Enter the amount from line 9 11. _____ 12. Subtract line 11 from line 10 12. _____ 13. Enter: $492,300 if single, $276,900 if married filing separately, $553,850 if married filing jointly or qualifying surviving spouse, $523,050 if head of household. 13. _____ 14. Enter the smaller of line 1 or line 13 14. _____ 15. Add lines 5 and 9 15. _____ 16. Subtract line 15 from line 14. If zero or less, enter -0- 16. _____ 17. Enter the smaller of line 12 or line 16 17. _____ 18. Multiply line 17 by 15% (0.15) 18. _____ 19. Add lines 9 and 17 19. _____ 20. Subtract line 19 from line 10 20. _____ 21. Multiply line 20 by 20% (0.20) 21. _____ 22. Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet 22. _____ 23. Add lines 18, 21, and 22 23. _____ 24. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet 24. _____ 25. Tax on all taxable income. Enter the smaller of line 23 or line 24. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don’t enter this amount on the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet 25. _____ * If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line. Line 19 Child Tax Credit and Credit for Other Dependents See Schedule 8812 (Form 1040) and its instructions for information on figuring and claiming any child tax credit and credit for other dependents that you may qualify to claim. Form 8862, who must file. You must file Form 8862 to claim the child tax credit or credit for other dependents if your child tax credit (refundable or nonrefundable depending on the tax year), additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2023 return to claim the credit for 2023. Don’t file Form 8862 if you filed Form 8862 for 2022, and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details. If you 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 2023 return (including extensions), you can’t claim the child tax credit for that child on your original or amended return. However, you may be able to claim the credit for other dependents for that child. Payments Line 25 Federal Income Tax Withheld Line 25a—Form(s) W-2 Add the amounts shown as federal income tax withheld on your Form(s) W-2. Enter the total on line 25a. The amount withheld should be shown in box 2 of Form W-2. Attach your Form(s) W-2 to your return. Line 25b—Form(s) 1099 Include on line 25b any federal income tax withheld on your Form(s) 1099-R. The amount withheld should be shown in box 4. Attach your Form(s) 1099-R to the front of your return if federal income tax was withheld. If you received a 2023 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in the total on line 25b. This should be shown in box 4 of Form 1099, box 6 of Form SSA-1099, or box 10 of Form RRB-1099. Line 25c—Other Forms Include on line 25c any federal income tax withheld on your Form(s) W-2G. The amount withheld should be shown in box 4. Attach Form(s) W-2G to the front of your return if federal income tax was withheld. If you had Additional Medicare Tax withheld, include the amount shown on Form 8959, line 24, in the total on line 25c. Attach Form 8959. Include on line 25c any federal income tax withheld that is shown on a Schedule K-1. Also include on line 25c any tax withheld that is shown on Form 1042-S, Form 8805, or Form 8288-A. You should attach the form to your return to claim a credit for the withholding. Line 26 2023 Estimated Tax Payments Enter any estimated federal income tax payments you made for 2023. Include any overpayment that you applied to your 2023 estimated tax from your 2022 return or an amended return (Form 1040-X). If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can't agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2023. For more information, see Pub. 505. Be sure to show both SSNs in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2023 or in 2024 before filing a 2023 return. Divorced taxpayers. If you got divorced in 2023 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. If you were divorced and remarried in 2023, enter your present spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. Also, on the dotted line next to line 26, enter your former spouse's SSN, followed by “DIV.” Name change. If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of Form 1040 or 1040-SR that explains all the payments you and your spouse made in 2023 and the name(s) and SSN(s) under which you made them. Line 27— Earned Income Credit (EIC) What Is the EIC? The EIC is a credit for certain people who work. The credit may give you a refund even if you don’t owe any tax or didn’t have any tax withheld. To Take the EIC: Follow the steps below. Complete the worksheet that applies to you or let the IRS figure the credit for you. If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC, even if that child doesn't have a valid SSN. See Schedule EIC for more information, including how to complete Schedule EIC if your qualifying child doesn't have a valid SSN. For help in determining if you are eligible for the EIC, go to IRS.gov/EITC and click on “Check if You Qualify.” This service is available in English and Spanish. If you 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 may also have to pay penalties. Refunds for returns claiming the earned income credit can't be issued before mid-February 2024. This delay applies to the entire refund, not just the portion associated with the earned income credit. Step 1. All Filers 1. If, in 2023: 3 or more children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $56,838 ($63,398 if married filing jointly)? 2 children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $52,918 ($59,478 if married filing jointly)? 1 child who has a valid SSN lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $46,560 ($53,120 if married filing jointly)? No children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $17,640 ($24,210 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 2023 return (including extensions) that allows you to work and is valid for EIC purposes (explained later under Definitions and Special Rules)? [ ] Yes. [ ] No. You can't take the credit. Enter “No” on the dotted line next to line 27. 3. Are you filing Form 2555 (relating to foreign earned income)? [ ] Yes. You can't take the credit. [ ] No. 4. Were you or your spouse a nonresident alien for any part of 2023? [ ] Yes. See Nonresident aliens, later, under Definitions and Special Rules. [ ] No. Go to Step 2. Step 2. Investment Income 1. Add the amounts from Form 1040 or 1040-SR: Line 2a _____ Line 2b + _____ Line 3b + _____ Line 7* + _____ Investment Income = *If line 7 is a loss, enter -0-. 2. Is your investment income more than $11,000? [ ] 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 2023? 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 2023 and younger than you (or your spouse if filing jointly) or Under age 24 at the end of 2023, 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 2023 or is filing a joint return for 2023 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 2023. 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 2023 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 2023, see Qualifying child of more than one person, later. If the child was married, see Married child, later. 1. Do you have at least one child who meets the conditions to be your qualifying child for the purpose of claiming the EIC? [ ] Yes. [ ] No. Skip questions 2 through 6; go to Step 4. 2. Are you filing a joint return for 2023? [ ] Yes. Skip questions 3 through 6 and Step 4; go to Step 5. [ ] No. 3. Are you a married taxpayer whose filing status is married filing separately or head of household? [ ] Yes. [ ] No. Skip questions 4 and 5; go to question 6. 4. Did you and your spouse have the same principal residence for the last 6 months of 2023? [ ] Yes. [ ] No. Skip question 5; go to question 6. 5. Are you legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you lived apart from your spouse at the end of 2023? [ ] Yes. [ ] No. You can’t take the credit. 6. Could you be a qualifying child of another person for 2023? (Check “No” if the other person isn't required to file, and isn't filing, a 2023 tax return or is filing a 2023 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).) [ ] Yes. You can't take the credit. Enter “No” on the dotted line next to line 27. [ ] No. Skip Step 4; go to Step 5. Step 4. Filers Without a Qualifying Child 1. Are you a married taxpayer whose filing status is married filing separately or head of household? [ ] Yes. You can’t take the credit. [ ] No. 2. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2023? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1958, and before January 2, 1999.) If your spouse died in 2023 or if you are preparing a return for someone who died in 2023, 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 2023? Members of the military stationed outside the United States, see Members of the military, later, before you answer. [ ] Yes. [ ] No. You can't take the credit. Enter “No” on the dotted line next to line 27. 4. Are you filing a joint return for 2023? [ ] Yes. Skip questions 5 and 6; go to Step 5. [ ] No. 5. Could you be a qualifying child of another person for 2023? (Check “No” if the other person isn't required to file, and isn't filing, a 2023 tax return or is filing a 2023 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).) [ ] Yes. You can't take the credit. Enter “No” on the dotted line next to line 27. [ ] No. 6. Can you be claimed as a dependent on someone else's 2023 tax return? (If the person who could claim you on their 2023 tax return is not required to file, and isn't filing a 2023 tax return or is filing a 2023 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) [ ] Yes. You can't take the credit. [ ] No. Go to Step 5. Step 5. Earned Income 1. Are you filing Schedule SE because you were a member of the clergy or you had church employee income of $108.28 or more? [ ] Yes. See Clergy or Church employees, whichever applies. [ ] No. Complete the following worksheet. 1. Enter the amount from Form 1040 or 1040-SR, line 1z 1. _____ 2. Enter the Medicaid waiver payment amounts excluded from income on Schedule 1 (Form 1040), line 8s, unless you choose to include these amounts in earned income, in which case enter -0-. See the instructions for Schedule 1, line 8s. 2. _____ If you and your spouse both received Medicaid waiver payments during the year, you and your spouse can make different choices about including the full amount of your payments in earned income. Enter only the amount of Medicaid waiver payments that you or your spouse, if filing a joint return, do not want to include in earned income. To include all nontaxable Medicaid waiver payment amounts in earned income, enter -0-. 3. Subtract line 2 from line 1 3. _____ 4. Enter all of your nontaxable combat pay if you elect to include it in earned income. Also enter the amount of your nontaxable combat pay on line 1i of Form 1040 or 1040-SR. See Combat pay, nontaxable, later 4. _____ Electing to include nontaxable combat pay may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election. 5. Add lines 3 and 4. This is your earned income 5. _____ 2. Were you self-employed at any time in 2023, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C as a statutory employee? [ ] Yes. Skip question 3 and Step 6; go to Worksheet B. [ ] No. 3. If you have: 3 or more qualifying children who have valid SSNs, is your earned income less than $56,838 ($63,398 if married filing jointly)? 2 qualifying children who have valid SSNs, is your earned income less than $52,918 ($59,478 if married filing jointly)? 1 qualifying child who has a valid SSN, is your earned income less than $46,560 ($53,120 if married filing jointly)? No qualifying children who have valid SSNs, is your earned income less than $17,640 ($24,210 if married filing jointly)? [ ] Yes. Go to Step 6. [ ] No. You can't take the credit. Step 6. How To Figure the Credit 1. Do you want the IRS to figure the credit for you? [ ] Yes. See Credit figured by the IRS, later. [ ] No. Go to Worksheet A. Definitions and Special Rules Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Church employees. Determine how much of the amount on Form 1040 or 1040-SR, line 1a, was also reported on Schedule SE, Part I, line 5a. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1a, and enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1a). Be sure to answer “Yes” to question 2 in Step 5. Clergy. The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040 or 1040-SR, line 1z, do the following. Enter “Clergy” on the dotted line next to line 27. Determine how much of the amount on Form 1040 or 1040-SR, line 1z, was also reported on Schedule SE, Part I, line 2. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1z. Enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1z). Be sure to answer “Yes” to question 2 in Step 5. Combat pay, nontaxable. If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn't have to. If you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on line 1i. Credit figured by the IRS. To have the IRS figure your EIC: Enter “EIC” on the dotted line next to line 27. Be sure you enter the nontaxable combat pay you elect to include in earned income by entering that amount on line 1i. See Combat pay, nontaxable, earlier. If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, later. Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child under Who Qualifies as Your Dependent, earlier, and Members of the military, later. A child is considered to have lived with you for more than half of 2023 if the child was born or died in 2023 and your home was this child's home for more than half the time the child was alive in 2023 or if you adopted the child in 2023, the child was lawfully placed with you for legal adoption by you in 2023, or the child was an eligible foster child placed with you during 2023 and your main home was the child's main home for more than half the time since the child was adopted or placed with you in 2023. Form 4797 filers. If the amount on Form 1040 or 1040-SR, line 7, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can't take the EIC. Form 8862, who must file. You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But don’t file Form 8862 if either of the following applies. You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error. You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child. Also, don’t file Form 8862 or take the credit for the: 2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or 10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596. Married child. A child who was married at the end of 2023 is a qualifying child only if (a) you can claim the child as your dependent, or (b) you could have claimed the child as your dependent except for the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier. Members of the military. If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you don’t serve more than 90 days. Nonresident aliens. If 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 27. Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2023, the person couldn't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death. Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier, applies. Child tax credit, credit for other dependents, and additional child tax credit (lines 19 and 28). Head of household filing status. Credit for child and dependent care expenses (Schedule 3, line 2). Exclusion for dependent care benefits (Form 2441, Part III). Earned income credit (line 27). No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. For purposes of these rules, the term “parent” means a biological or adoptive parent of an individual. It doesn't include a stepparent or foster parent unless that person has adopted the individual. If, under these rules, you can't claim a child as a qualifying child for the EIC, you may be able to claim the EIC under the rules for a taxpayer without a qualifying child. For more information, see Pub. 596. If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2023. 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 2023. 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 2023. 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 2023, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child. Example. Your child Lee, meets the conditions to be a qualifying child for both you and your parent. Lee doesn't meet the conditions to be a qualifying child of any other person, including Lee’s other parent. Under the rules just described, you can claim Lee as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your parent can't claim any of the five tax benefits listed here based on Lee. However, if your parent’s AGI is higher than yours and you don’t claim Lee as a qualifying child, Lee is the qualifying child of your parent. For more details and examples, see Pub. 596. Social security number (SSN). For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. If “Not Valid for Employment” is printed on the social security card and the card-holder’s immigration status has changed so that they are now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid. To find out how to get an SSN, see Social Security Number (SSN) near the beginning of these instructions. If you won't have an SSN by the date your return is due, see What if You Can't File on Time? If you didn't have an SSN issued on or before the due date of your 2023 return (including extensions), you can't claim the EIC on your original or an amended 2023 return. If a child didn't have an SSN issued on or before the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the amount of the EIC on your original or an amended 2023 return. Student. A student is a child who during any part of 5 calendar months of 2023 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—2023 EIC—Line 27 Worksheet A—2023 EIC—Line 27 Summary: This flowchart represents the worksheet information listed on Worksheet A to determine your Earned Income Credit. Start This is the beginning of the flowchart. Process (a) Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you answered "No" to Step 5, question 2. Otherwise, use Worksheet B. Continue To Process (b) Process (b) Part 1. All Filers Using Worksheet A Continue To Process (c) Process (c) 1. Enter your earned income from Step 5. Continue To Process (d) Process (d) 2. Look up the amount on line 1 above in the EIC Table (right after Worksheet B) to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN as defined earlier. Enter the credit here. Continue To Decision (1) Decision (1) Is line 2 zero? IF Yes Continue To Process (e) IF No Continue To Process (f) Process (e) Stop. You can't take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27. Continue To End Process (f) 3. Enter the amount from Form 1040 or 1040-SR, line 11. Continue To Decision (2) Decision (2) 4. Are the amounts on lines 3 and 1 the same? IF Yes Continue To Process (g) IF No Continue To Process (h) Process (g) Skip line 5; enter the amount from line 2 on line 6. Continue To Process (m) Process (h) Go to line 5. Continue To Process (i) Process (i) Part 2. Filers Who Answered "No" on Line 4. Continue To Decision (3) Decision (3) 5. Do you have qualifying children? IF Yes Continue To Decision (4) IF No Continue To Decision (5) Decision (4) Is the amount on line 3 less than $21,560 ($28,120 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 $9,800 ($16,370) if married filing jointly)? IF Yes Continue To Process (j) IF No Continue To Process (k) Process (j) Leave line 5 blank; enter the amount from line 2 on line 6. Continue To Process (m) Process (k) Look up the amount on line 3 in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here. Continue To Process (l) Process (l) Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6. Continue To Process (m) Process (m) Part 3. Your Earned Income Credit Continue To Process (n) Process (n) 6. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27. Continue To Process (o) Process (o) Reminder—If you have a qualifying child, complete and attach Schedule EIC. CAUTION! If your EIC for a year after 1996 was reduced or disallowed, see "Form 8862, who must file", earlier, to find out if you must file Form 8862 to take the credit for 2023. 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—2023 EIC —Lines 27 Worksheet B—2023 EIC —Lines 27 Summary: This flowchart represents the worksheet information listed on Worksheet B, page 1, to determine your Earned Income Credit. Start This is the beginning of the flowchart. Process (a) Use this worksheet if you answered "Yes" to Step 5, questions 2. Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4. If you are married filing a joint return, include your spouse's amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3. Continue To Decision (1) Decision (1) Are you self-employed, 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, Part I, line 3. Continue To Process (c) Process (c) 1b. Enter any amount from Schedule SE, Part I, line 4b and line 5a. Continue To Process (d) Process (d) 1c. Combine lines 1a and 1b. Continue To Process (e) Process (e) 1d. Enter the amount form Schedule SE, Part I, line 13. Continue To Process (f) Process (f) 1e. Subtract line 1d from 1c. Continue To Process (g) Process (g) Continue To Decision (2) Decision (2) Are you self-employed and NOT required to file Schedule SE? For example, your net earnings from self-employment were less than $400. IF Yes Continue To Process (h) IF No Continue To Process (l) Process (h) PART 2: 2. Don’t include on these lines any statutory employee income, any net profit from services performed as notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form 4029 or Form 4361, or any other amounts exempt from self-employment tax. Continue To Process (i) Process (i) 2a. Enter any net farm profit or (loss) from Schedule F, line 34; and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*. Footnote: If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I. Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return. Continue To Process (j) Process (j) 2b. Enter any net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming)*. Footnote: If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I. Reduce the Schedule K-1 amounts as described in the Partner's Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return. Continue To Process (k) Process (k) 2c. Combine lines 2a and 2b. Continue To Process (l) Process (l) Part 3: For Statutory Employees Filing Schedule C. 3. Enter the amount from Schedule C, line 1, that you are filing as a statutory employee. Continue To Process (m) Process (m) Part 4: For All Filers Using Worksheet B. Note. If line 4b includes income on which you should have paid self-employment tax but didn’t, we may reduce your credit by the amount of self-employment tax not paid. 4a. Enter your earned income from Step 5. Continue To Process (n) Process (n) 4b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income. Continue To Decision (3) Decision (3) Is line 4b zero or less? IF Yes Continue To Process (o) IF No Continue To Decision (4) Process (o) STOP. You can’t take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27. Continue To End Decision (4) Do you have any qualifying children? IF Yes Continue To Decision (6) IF No Continue To Decision (5) Decision (5) Is line 4b less than $17,640 ($24,210 if married filing jointly)? IF Yes Continue To Process (p) IF No Continue To Process (q) Process (p) If you want the Internal Revenue Service to figure your credit, see "Credit figured by the IRS", earlier. If you want to figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet. Continue To End Process (q) STOP. You cannot take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27. Continue To End Decision (6) Do you have 3 or more qualifying children? IF Yes Continue To Decision (7) IF No Continue To Decision (8) Decision (7) Is line 4b less than $56,838 ($63,398 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 $52,918 ($59,478 if married filing jointly)? IF Yes Continue To Process (p) IF No Continue To Process (q) Decision (10) Is line 4b less than $46,560 ($53,120 if married filing jointly)? IF Yes Continue To Process (p) IF No Continue To Process (q) End This is the end of the flowchart. Please click here for the text description of the image. Worksheet B (continued)-Earned Income Credit (EIC) Worksheet B—EIC (Continued) Worksheet B—EIC (Continued) Summary: This flowchart represents the worksheet information listed on Worksheet B, page 2. It is a continuation of the previous page. Start This is the beginning of the flowchart. Process (a) Part 5. All Filers Using Worksheet B. Continue To Process (b) Process (b) 6. Enter your total earned income from Part 4, line 4b. Continue To Process (c) Process (c) 7. Look up the amount on line 6 above in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here. Continue To Decision (1) Decision (1) Is line 7 zero? IF Yes Continue To Process (d) IF No Continue To Process (e) Process (d) STOP. You can’t take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27. Continue To End Process (e) 8. Enter the amount from Form 1040 or 1040-SR, line 11. Continue To Decision (2) Decision (2) 9. Are the amounts on lines 8 and 6 the same? IF Yes Continue To Process (f) IF No Continue To Process (g) Process (f) Skip line 10; enter the amount from line 7 on line 11. Continue To Process(k) Process (g) Part 6--Filers Who Answered "No" on Line 9 Continue To Decision (3) Decision (3) Do you have any qualifying children? IF Yes Continue To Decision (4) IF No Continue To Decision (5) Decision (4) Is the amount on line 8 less than $21,560 ($28,120 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 $9,800 ($16,370 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 qualifying children you have who have a valid SSN. Enter the credit here. Continue To Process (j) Process (j) Look at the amounts on line 10 and 7. Then, enter the smaller amount on line 11. Continue To Process (k) Process (k) Part 7: Your Earned Income Credit. 11. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27. Continue To Process (l) Process (l) Reminder—If you have a qualifying child, complete and attach Schedule 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 2023. Continue To End End This is the end of the flowchart. Please click here for the text description of the image. EIC Table 2023 Earned Income Credit (EIC) Table Caution. This is not a tax table. EIC Table Excerpt Example EIC Table Excerpt Example EIC Table Excerpt Example EIC Table Excerpt Example Please click here for the text description of the image. 1. To find your credit, read down the “At least - But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have who have valid SSNs as defined earlier. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child who has a valid SSN, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. And your filing status is– If the amount you are looking up from the worksheet is– Single, head of household, or qualifying surviving spouse★ and you have– ★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27. Married filing jointly and you have– 0 1 2 3 0 1 2 3 At least But less than Your credit is– Your credit is– 1 50 2 9 10 11 2 9 10 11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869 6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891 6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914 6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936 6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959 6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981 6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004 6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026 6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049 6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071 6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094 6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116 6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139 7,000 7,050 537 2,389 2,810 3,161 537 2,389 2,810 3,161 7,050 7,100 541 2,406 2,830 3,184 541 2,406 2,830 3,184 7,100 7,150 545 2,423 2,850 3,206 545 2,423 2,850 3,206 7,150 7,200 549 2,440 2,870 3,229 549 2,440 2,870 3,229 7,200 7,250 553 2,457 2,890 3,251 553 2,457 2,890 3,251 7,250 7,300 557 2,474 2,910 3,274 557 2,474 2,910 3,274 7,300 7,350 560 2,491 2,930 3,296 560 2,491 2,930 3,296 7,350 7,400 564 2,508 2,950 3,319 564 2,508 2,950 3,319 7,400 7,450 568 2,525 2,970 3,341 568 2,525 2,970 3,341 7,450 7,500 572 2,542 2,990 3,364 572 2,542 2,990 3,364 7,500 7,550 576 2,559 3,010 3,386 576 2,559 3,010 3,386 7,550 7,600 579 2,576 3,030 3,409 579 2,576 3,030 3,409 7,600 7,650 583 2,593 3,050 3,431 583 2,593 3,050 3,431 7,650 7,700 587 2,610 3,070 3,454 587 2,610 3,070 3,454 7,700 7,750 591 2,627 3,090 3,476 591 2,627 3,090 3,476 7,750 7,800 595 2,644 3,110 3,499 595 2,644 3,110 3,499 7,800 7,850 600 2,661 3,130 3,521 600 2,661 3,130 3,521 7,850 7,900 600 2,678 3,150 3,544 600 2,678 3,150 3,544 7,900 7,950 600 2,695 3,170 3,566 600 2,695 3,170 3,566 7,950 8,000 600 2,712 3,190 3,589 600 2,712 3,190 3,589 8,000 8,050 600 2,729 3,210 3,611 600 2,729 3,210 3,611 8,050 8,100 600 2,746 3,230 3,634 600 2,746 3,230 3,634 8,100 8,150 600 2,763 3,250 3,656 600 2,763 3,250 3,656 8,150 8,200 600 2,780 3,270 3,679 600 2,780 3,270 3,679 8,200 8,250 600 2,797 3,290 3,701 600 2,797 3,290 3,701 8,250 8,300 600 2,814 3,310 3,724 600 2,814 3,310 3,724 8,300 8,350 600 2,831 3,330 3,746 600 2,831 3,330 3,746 8,350 8,400 600 2,848 3,350 3,769 600 2,848 3,350 3,769 8,400 8,450 600 2,865 3,370 3,791 600 2,865 3,370 3,791 8,450 8,500 600 2,882 3,390 3,814 600 2,882 3,390 3,814 8,500 8,550 600 2,899 3,410 3,836 600 2,899 3,410 3,836 8,550 8,600 600 2,916 3,430 3,859 600 2,916 3,430 3,859 8,600 8,650 600 2,933 3,450 3,881 600 2,933 3,450 3,881 8,650 8,700 600 2,950 3,470 3,904 600 2,950 3,470 3,904 8,700 8,750 600 2,967 3,490 3,926 600 2,967 3,490 3,926 8,750 8,800 600 2,984 3,510 3,949 600 2,984 3,510 3,949 8,800 8,850 600 3,001 3,530 3,971 600 3,001 3,530 3,971 8,850 8,900 600 3,018 3,550 3,994 600 3,018 3,550 3,994 8,900 8,950 600 3,035 3,570 4,016 600 3,035 3,570 4,016 8,950 9,000 600 3,052 3,590 4,039 600 3,052 3,590 4,039 9,000 9,050 600 3,069 3,610 4,061 600 3,069 3,610 4,061 9,050 9,100 600 3,086 3,630 4,084 600 3,086 3,630 4,084 9,100 9,150 600 3,103 3,650 4,106 600 3,103 3,650 4,106 9,150 9,200 600 3,120 3,670 4,129 600 3,120 3,670 4,129 9,200 9,250 600 3,137 3,690 4,151 600 3,137 3,690 4,151 9,250 9,300 600 3,154 3,710 4,174 600 3,154 3,710 4,174 9,300 9,350 600 3,171 3,730 4,196 600 3,171 3,730 4,196 9,350 9,400 600 3,188 3,750 4,219 600 3,188 3,750 4,219 9,400 9,450 600 3,205 3,770 4,241 600 3,205 3,770 4,241 9,450 9,500 600 3,222 3,790 4,264 600 3,222 3,790 4,264 9,500 9,550 600 3,239 3,810 4,286 600 3,239 3,810 4,286 9,550 9,600 600 3,256 3,830 4,309 600 3,256 3,830 4,309 9,600 9,650 600 3,273 3,850 4,331 600 3,273 3,850 4,331 9,650 9,700 600 3,290 3,870 4,354 600 3,290 3,870 4,354 9,700 9,750 600 3,307 3,890 4,376 600 3,307 3,890 4,376 9,750 9,800 600 3,324 3,910 4,399 600 3,324 3,910 4,399 9,800 9,850 598 3,341 3,930 4,421 600 3,341 3,930 4,421 9,850 9,900 594 3,358 3,950 4,444 600 3,358 3,950 4,444 9,900 9,950 590 3,375 3,970 4,466 600 3,375 3,970 4,466 9,950 10,000 586 3,392 3,990 4,489 600 3,392 3,990 4,489 10,000 10,050 583 3,409 4,010 4,511 600 3,409 4,010 4,511 10,050 10,100 579 3,426 4,030 4,534 600 3,426 4,030 4,534 10,100 10,150 575 3,443 4,050 4,556 600 3,443 4,050 4,556 10,150 10,200 571 3,460 4,070 4,579 600 3,460 4,070 4,579 10,200 10,250 567 3,477 4,090 4,601 600 3,477 4,090 4,601 10,250 10,300 563 3,494 4,110 4,624 600 3,494 4,110 4,624 10,300 10,350 560 3,511 4,130 4,646 600 3,511 4,130 4,646 10,350 10,400 556 3,528 4,150 4,669 600 3,528 4,150 4,669 10,400 10,450 552 3,545 4,170 4,691 600 3,545 4,170 4,691 10,450 10,500 548 3,562 4,190 4,714 600 3,562 4,190 4,714 10,500 10,550 544 3,579 4,210 4,736 600 3,579 4,210 4,736 10,550 10,600 540 3,596 4,230 4,759 600 3,596 4,230 4,759 10,600 10,650 537 3,613 4,250 4,781 600 3,613 4,250 4,781 10,650 10,700 533 3,630 4,270 4,804 600 3,630 4,270 4,804 10,700 10,750 529 3,647 4,290 4,826 600 3,647 4,290 4,826 10,750 10,800 525 3,664 4,310 4,849 600 3,664 4,310 4,849 10,800 10,850 521 3,681 4,330 4,871 600 3,681 4,330 4,871 10,850 10,900 518 3,698 4,350 4,894 600 3,698 4,350 4,894 10,900 10,950 514 3,715 4,370 4,916 600 3,715 4,370 4,916 10,950 11,000 510 3,732 4,390 4,939 600 3,732 4,390 4,939 11,000 11,050 506 3,749 4,410 4,961 600 3,749 4,410 4,961 11,050 11,100 502 3,766 4,430 4,984 600 3,766 4,430 4,984 11,100 11,150 498 3,783 4,450 5,006 600 3,783 4,450 5,006 11,150 11,200 495 3,800 4,470 5,029 600 3,800 4,470 5,029 11,200 11,250 491 3,817 4,490 5,051 600 3,817 4,490 5,051 11,250 11,300 487 3,834 4,510 5,074 600 3,834 4,510 5,074 11,300 11,350 483 3,851 4,530 5,096 600 3,851 4,530 5,096 11,350 11,400 479 3,868 4,550 5,119 600 3,868 4,550 5,119 11,400 11,450 475 3,885 4,570 5,141 600 3,885 4,570 5,141 11,450 11,500 472 3,902 4,590 5,164 600 3,902 4,590 5,164 11,500 11,550 468 3,919 4,610 5,186 600 3,919 4,610 5,186 11,550 11,600 464 3,936 4,630 5,209 600 3,936 4,630 5,209 11,600 11,650 460 3,953 4,650 5,231 600 3,953 4,650 5,231 11,650 11,700 456 3,970 4,670 5,254 600 3,970 4,670 5,254 11,700 11,750 452 3,987 4,690 5,276 600 3,987 4,690 5,276 11,750 11,800 449 3,995 4,710 5,299 600 3,995 4,710 5,299 11,800 11,850 445 3,995 4,730 5,321 600 3,995 4,730 5,321 11,850 11,900 441 3,995 4,750 5,344 600 3,995 4,750 5,344 11,900 11,950 437 3,995 4,770 5,366 600 3,995 4,770 5,366 11,950 12,000 433 3,995 4,790 5,389 600 3,995 4,790 5,389 12,000 12,050 430 3,995 4,810 5,411 600 3,995 4,810 5,411 12,050 12,100 426 3,995 4,830 5,434 600 3,995 4,830 5,434 12,100 12,150 422 3,995 4,850 5,456 600 3,995 4,850 5,456 12,150 12,200 418 3,995 4,870 5,479 600 3,995 4,870 5,479 12,200 12,250 414 3,995 4,890 5,501 600 3,995 4,890 5,501 12,250 12,300 410 3,995 4,910 5,524 600 3,995 4,910 5,524 12,300 12,350 407 3,995 4,930 5,546 600 3,995 4,930 5,546 12,350 12,400 403 3,995 4,950 5,569 600 3,995 4,950 5,569 12,400 12,450 399 3,995 4,970 5,591 600 3,995 4,970 5,591 12,450 12,500 395 3,995 4,990 5,614 600 3,995 4,990 5,614 12,500 12,550 391 3,995 5,010 5,636 600 3,995 5,010 5,636 12,550 12,600 387 3,995 5,030 5,659 600 3,995 5,030 5,659 12,600 12,650 384 3,995 5,050 5,681 600 3,995 5,050 5,681 12,650 12,700 380 3,995 5,070 5,704 600 3,995 5,070 5,704 12,700 12,750 376 3,995 5,090 5,726 600 3,995 5,090 5,726 12,750 12,800 372 3,995 5,110 5,749 600 3,995 5,110 5,749 12,800 12,850 368 3,995 5,130 5,771 600 3,995 5,130 5,771 12,850 12,900 365 3,995 5,150 5,794 600 3,995 5,150 5,794 12,900 12,950 361 3,995 5,170 5,816 600 3,995 5,170 5,816 12,950 13,000 357 3,995 5,190 5,839 600 3,995 5,190 5,839 13,000 13,050 353 3,995 5,210 5,861 600 3,995 5,210 5,861 13,050 13,100 349 3,995 5,230 5,884 600 3,995 5,230 5,884 13,100 13,150 345 3,995 5,250 5,906 600 3,995 5,250 5,906 13,150 13,200 342 3,995 5,270 5,929 600 3,995 5,270 5,929 13,200 13,250 338 3,995 5,290 5,951 600 3,995 5,290 5,951 13,250 13,300 334 3,995 5,310 5,974 600 3,995 5,310 5,974 13,300 13,350 330 3,995 5,330 5,996 600 3,995 5,330 5,996 13,350 13,400 326 3,995 5,350 6,019 600 3,995 5,350 6,019 13,400 13,450 322 3,995 5,370 6,041 600 3,995 5,370 6,041 13,450 13,500 319 3,995 5,390 6,064 600 3,995 5,390 6,064 13,500 13,550 315 3,995 5,410 6,086 600 3,995 5,410 6,086 13,550 13,600 311 3,995 5,430 6,109 600 3,995 5,430 6,109 13,600 13,650 307 3,995 5,450 6,131 600 3,995 5,450 6,131 13,650 13,700 303 3,995 5,470 6,154 600 3,995 5,470 6,154 13,700 13,750 299 3,995 5,490 6,176 600 3,995 5,490 6,176 13,750 13,800 296 3,995 5,510 6,199 600 3,995 5,510 6,199 13,800 13,850 292 3,995 5,530 6,221 600 3,995 5,530 6,221 13,850 13,900 288 3,995 5,550 6,244 600 3,995 5,550 6,244 13,900 13,950 284 3,995 5,570 6,266 600 3,995 5,570 6,266 13,950 14,000 280 3,995 5,590 6,289 600 3,995 5,590 6,289 14,000 14,050 277 3,995 5,610 6,311 600 3,995 5,610 6,311 14,050 14,100 273 3,995 5,630 6,334 600 3,995 5,630 6,334 14,100 14,150 269 3,995 5,650 6,356 600 3,995 5,650 6,356 14,150 14,200 265 3,995 5,670 6,379 600 3,995 5,670 6,379 14,200 14,250 261 3,995 5,690 6,401 600 3,995 5,690 6,401 14,250 14,300 257 3,995 5,710 6,424 600 3,995 5,710 6,424 14,300 14,350 254 3,995 5,730 6,446 600 3,995 5,730 6,446 14,350 14,400 250 3,995 5,750 6,469 600 3,995 5,750 6,469 14,400 14,450 246 3,995 5,770 6,491 600 3,995 5,770 6,491 14,450 14,500 242 3,995 5,790 6,514 600 3,995 5,790 6,514 14,500 14,550 238 3,995 5,810 6,536 600 3,995 5,810 6,536 14,550 14,600 234 3,995 5,830 6,559 600 3,995 5,830 6,559 14,600 14,650 231 3,995 5,850 6,581 600 3,995 5,850 6,581 14,650 14,700 227 3,995 5,870 6,604 600 3,995 5,870 6,604 14,700 14,750 223 3,995 5,890 6,626 600 3,995 5,890 6,626 14,750 14,800 219 3,995 5,910 6,649 600 3,995 5,910 6,649 14,800 14,850 215 3,995 5,930 6,671 600 3,995 5,930 6,671 14,850 14,900 212 3,995 5,950 6,694 600 3,995 5,950 6,694 14,900 14,950 208 3,995 5,970 6,716 600 3,995 5,970 6,716 14,950 15,000 204 3,995 5,990 6,739 600 3,995 5,990 6,739 15,000 15,050 200 3,995 6,010 6,761 600 3,995 6,010 6,761 15,050 15,100 196 3,995 6,030 6,784 600 3,995 6,030 6,784 15,100 15,150 192 3,995 6,050 6,806 600 3,995 6,050 6,806 15,150 15,200 189 3,995 6,070 6,829 600 3,995 6,070 6,829 15,200 15,250 185 3,995 6,090 6,851 600 3,995 6,090 6,851 15,250 15,300 181 3,995 6,110 6,874 600 3,995 6,110 6,874 15,300 15,350 177 3,995 6,130 6,896 600 3,995 6,130 6,896 15,350 15,400 173 3,995 6,150 6,919 600 3,995 6,150 6,919 15,400 15,450 169 3,995 6,170 6,941 600 3,995 6,170 6,941 15,450 15,500 166 3,995 6,190 6,964 600 3,995 6,190 6,964 15,500 15,550 162 3,995 6,210 6,986 600 3,995 6,210 6,986 15,550 15,600 158 3,995 6,230 7,009 600 3,995 6,230 7,009 15,600 15,650 154 3,995 6,250 7,031 600 3,995 6,250 7,031 15,650 15,700 150 3,995 6,270 7,054 600 3,995 6,270 7,054 15,700 15,750 146 3,995 6,290 7,076 600 3,995 6,290 7,076 15,750 15,800 143 3,995 6,310 7,099 600 3,995 6,310 7,099 15,800 15,850 139 3,995 6,330 7,121 600 3,995 6,330 7,121 15,850 15,900 135 3,995 6,350 7,144 600 3,995 6,350 7,144 15,900 15,950 131 3,995 6,370 7,166 600 3,995 6,370 7,166 15,950 16,000 127 3,995 6,390 7,189 600 3,995 6,390 7,189 16,000 16,050 124 3,995 6,410 7,211 600 3,995 6,410 7,211 16,050 16,100 120 3,995 6,430 7,234 600 3,995 6,430 7,234 16,100 16,150 116 3,995 6,450 7,256 600 3,995 6,450 7,256 16,150 16,200 112 3,995 6,470 7,279 600 3,995 6,470 7,279 16,200 16,250 108 3,995 6,490 7,301 600 3,995 6,490 7,301 16,250 16,300 104 3,995 6,510 7,324 600 3,995 6,510 7,324 16,300 16,350 101 3,995 6,530 7,346 600 3,995 6,530 7,346 16,350 16,400 97 3,995 6,550 7,369 600 3,995 6,550 7,369 16,400 16,450 93 3,995 6,570 7,391 596 3,995 6,570 7,391 16,450 16,500 89 3,995 6,590 7,414 592 3,995 6,590 7,414 16,500 16,550 85 3,995 6,604 7,430 588 3,995 6,604 7,430 16,550 16,600 81 3,995 6,604 7,430 584 3,995 6,604 7,430 16,600 16,650 78 3,995 6,604 7,430 580 3,995 6,604 7,430 16,650 16,700 74 3,995 6,604 7,430 576 3,995 6,604 7,430 16,700 16,750 70 3,995 6,604 7,430 573 3,995 6,604 7,430 16,750 16,800 66 3,995 6,604 7,430 569 3,995 6,604 7,430 16,800 16,850 62 3,995 6,604 7,430 565 3,995 6,604 7,430 16,850 16,900 59 3,995 6,604 7,430 561 3,995 6,604 7,430 16,900 16,950 55 3,995 6,604 7,430 557 3,995 6,604 7,430 16,950 17,000 51 3,995 6,604 7,430 553 3,995 6,604 7,430 17,000 17,050 47 3,995 6,604 7,430 550 3,995 6,604 7,430 17,050 17,100 43 3,995 6,604 7,430 546 3,995 6,604 7,430 17,100 17,150 39 3,995 6,604 7,430 542 3,995 6,604 7,430 17,150 17,200 36 3,995 6,604 7,430 538 3,995 6,604 7,430 17,200 17,250 32 3,995 6,604 7,430 534 3,995 6,604 7,430 17,250 17,300 28 3,995 6,604 7,430 531 3,995 6,604 7,430 17,300 17,350 24 3,995 6,604 7,430 527 3,995 6,604 7,430 17,350 17,400 20 3,995 6,604 7,430 523 3,995 6,604 7,430 17,400 17,450 16 3,995 6,604 7,430 519 3,995 6,604 7,430 17,450 17,500 13 3,995 6,604 7,430 515 3,995 6,604 7,430 17,500 17,550 9 3,995 6,604 7,430 511 3,995 6,604 7,430 17,550 17,600 5 3,995 6,604 7,430 508 3,995 6,604 7,430 17,600 17,650 * *If the amount you are looking up from the worksheet is at least $17,600 but less than $17,640, and you have no qualifying children who have valid SSNs, your credit is $2. If the amount you are looking up from the worksheet is $17,640 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit. 3,995 6,604 7,430 504 3,995 6,604 7,430 17,650 17,700 0 3,995 6,604 7,430 500 3,995 6,604 7,430 17,700 17,750 0 3,995 6,604 7,430 496 3,995 6,604 7,430 17,750 17,800 0 3,995 6,604 7,430 492 3,995 6,604 7,430 17,800 17,850 0 3,995 6,604 7,430 488 3,995 6,604 7,430 17,850 17,900 0 3,995 6,604 7,430 485 3,995 6,604 7,430 17,900 17,950 0 3,995 6,604 7,430 481 3,995 6,604 7,430 17,950 18,000 0 3,995 6,604 7,430 477 3,995 6,604 7,430 18,000 18,050 0 3,995 6,604 7,430 473 3,995 6,604 7,430 18,050 18,100 0 3,995 6,604 7,430 469 3,995 6,604 7,430 18,100 18,150 0 3,995 6,604 7,430 466 3,995 6,604 7,430 18,150 18,200 0 3,995 6,604 7,430 462 3,995 6,604 7,430 18,200 18,250 0 3,995 6,604 7,430 458 3,995 6,604 7,430 18,250 18,300 0 3,995 6,604 7,430 454 3,995 6,604 7,430 18,300 18,350 0 3,995 6,604 7,430 450 3,995 6,604 7,430 18,350 18,400 0 3,995 6,604 7,430 446 3,995 6,604 7,430 18,400 18,450 0 3,995 6,604 7,430 443 3,995 6,604 7,430 18,450 18,500 0 3,995 6,604 7,430 439 3,995 6,604 7,430 18,500 18,550 0 3,995 6,604 7,430 435 3,995 6,604 7,430 18,550 18,600 0 3,995 6,604 7,430 431 3,995 6,604 7,430 18,600 18,650 0 3,995 6,604 7,430 427 3,995 6,604 7,430 18,650 18,700 0 3,995 6,604 7,430 423 3,995 6,604 7,430 18,700 18,750 0 3,995 6,604 7,430 420 3,995 6,604 7,430 18,750 18,800 0 3,995 6,604 7,430 416 3,995 6,604 7,430 18,800 18,850 0 3,995 6,604 7,430 412 3,995 6,604 7,430 18,850 18,900 0 3,995 6,604 7,430 408 3,995 6,604 7,430 18,900 18,950 0 3,995 6,604 7,430 404 3,995 6,604 7,430 18,950 19,000 0 3,995 6,604 7,430 400 3,995 6,604 7,430 19,000 19,050 0 3,995 6,604 7,430 397 3,995 6,604 7,430 19,050 19,100 0 3,995 6,604 7,430 393 3,995 6,604 7,430 19,100 19,150 0 3,995 6,604 7,430 389 3,995 6,604 7,430 19,150 19,200 0 3,995 6,604 7,430 385 3,995 6,604 7,430 19,200 19,250 0 3,995 6,604 7,430 381 3,995 6,604 7,430 19,250 19,300 0 3,995 6,604 7,430 378 3,995 6,604 7,430 19,300 19,350 0 3,995 6,604 7,430 374 3,995 6,604 7,430 19,350 19,400 0 3,995 6,604 7,430 370 3,995 6,604 7,430 19,400 19,450 0 3,995 6,604 7,430 366 3,995 6,604 7,430 19,450 19,500 0 3,995 6,604 7,430 362 3,995 6,604 7,430 19,500 19,550 0 3,995 6,604 7,430 358 3,995 6,604 7,430 19,550 19,600 0 3,995 6,604 7,430 355 3,995 6,604 7,430 19,600 19,650 0 3,995 6,604 7,430 351 3,995 6,604 7,430 19,650 19,700 0 3,995 6,604 7,430 347 3,995 6,604 7,430 19,700 19,750 0 3,995 6,604 7,430 343 3,995 6,604 7,430 19,750 19,800 0 3,995 6,604 7,430 339 3,995 6,604 7,430 19,800 19,850 0 3,995 6,604 7,430 335 3,995 6,604 7,430 19,850 19,900 0 3,995 6,604 7,430 332 3,995 6,604 7,430 19,900 19,950 0 3,995 6,604 7,430 328 3,995 6,604 7,430 19,950 20,000 0 3,995 6,604 7,430 324 3,995 6,604 7,430 20,000 20,050 0 3,995 6,604 7,430 320 3,995 6,604 7,430 20,050 20,100 0 3,995 6,604 7,430 316 3,995 6,604 7,430 20,100 20,150 0 3,995 6,604 7,430 313 3,995 6,604 7,430 20,150 20,200 0 3,995 6,604 7,430 309 3,995 6,604 7,430 20,200 20,250 0 3,995 6,604 7,430 305 3,995 6,604 7,430 20,250 20,300 0 3,995 6,604 7,430 301 3,995 6,604 7,430 20,300 20,350 0 3,995 6,604 7,430 297 3,995 6,604 7,430 20,350 20,400 0 3,995 6,604 7,430 293 3,995 6,604 7,430 20,400 20,450 0 3,995 6,604 7,430 290 3,995 6,604 7,430 20,450 20,500 0 3,995 6,604 7,430 286 3,995 6,604 7,430 20,500 20,550 0 3,995 6,604 7,430 282 3,995 6,604 7,430 20,550 20,600 0 3,995 6,604 7,430 278 3,995 6,604 7,430 20,600 20,650 0 3,995 6,604 7,430 274 3,995 6,604 7,430 20,650 20,700 0 3,995 6,604 7,430 270 3,995 6,604 7,430 20,700 20,750 0 3,995 6,604 7,430 267 3,995 6,604 7,430 20,750 20,800 0 3,995 6,604 7,430 263 3,995 6,604 7,430 20,800 20,850 0 3,995 6,604 7,430 259 3,995 6,604 7,430 20,850 20,900 0 3,995 6,604 7,430 255 3,995 6,604 7,430 20,900 20,950 0 3,995 6,604 7,430 251 3,995 6,604 7,430 20,950 21,000 0 3,995 6,604 7,430 247 3,995 6,604 7,430 21,000 21,050 0 3,995 6,604 7,430 244 3,995 6,604 7,430 21,050 21,100 0 3,995 6,604 7,430 240 3,995 6,604 7,430 21,100 21,150 0 3,995 6,604 7,430 236 3,995 6,604 7,430 21,150 21,200 0 3,995 6,604 7,430 232 3,995 6,604 7,430 21,200 21,250 0 3,995 6,604 7,430 228 3,995 6,604 7,430 21,250 21,300 0 3,995 6,604 7,430 225 3,995 6,604 7,430 21,300 21,350 0 3,995 6,604 7,430 221 3,995 6,604 7,430 21,350 21,400 0 3,995 6,604 7,430 217 3,995 6,604 7,430 21,400 21,450 0 3,995 6,604 7,430 213 3,995 6,604 7,430 21,450 21,500 0 3,995 6,604 7,430 209 3,995 6,604 7,430 21,500 21,550 0 3,995 6,604 7,430 205 3,995 6,604 7,430 21,550 21,600 0 3,995 6,604 7,430 202 3,995 6,604 7,430 21,600 21,650 0 3,985 6,590 7,416 198 3,995 6,604 7,430 21,650 21,700 0 3,977 6,580 7,405 194 3,995 6,604 7,430 21,700 21,750 0 3,969 6,569 7,395 190 3,995 6,604 7,430 21,750 21,800 0 3,961 6,559 7,384 186 3,995 6,604 7,430 21,800 21,850 0 3,953 6,548 7,374 182 3,995 6,604 7,430 21,850 21,900 0 3,945 6,538 7,363 179 3,995 6,604 7,430 21,900 21,950 0 3,937 6,527 7,353 175 3,995 6,604 7,430 21,950 22,000 0 3,929 6,517 7,342 171 3,995 6,604 7,430 22,000 22,050 0 3,921 6,506 7,332 167 3,995 6,604 7,430 22,050 22,100 0 3,913 6,496 7,321 163 3,995 6,604 7,430 22,100 22,150 0 3,905 6,485 7,311 160 3,995 6,604 7,430 22,150 22,200 0 3,897 6,474 7,300 156 3,995 6,604 7,430 22,200 22,250 0 3,889 6,464 7,289 152 3,995 6,604 7,430 22,250 22,300 0 3,881 6,453 7,279 148 3,995 6,604 7,430 22,300 22,350 0 3,873 6,443 7,268 144 3,995 6,604 7,430 22,350 22,400 0 3,865 6,432 7,258 140 3,995 6,604 7,430 22,400 22,450 0 3,857 6,422 7,247 137 3,995 6,604 7,430 22,450 22,500 0 3,849 6,411 7,237 133 3,995 6,604 7,430 22,500 22,550 0 3,841 6,401 7,226 129 3,995 6,604 7,430 22,550 22,600 0 3,833 6,390 7,216 125 3,995 6,604 7,430 22,600 22,650 0 3,825 6,380 7,205 121 3,995 6,604 7,430 22,650 22,700 0 3,817 6,369 7,195 117 3,995 6,604 7,430 22,700 22,750 0 3,809 6,359 7,184 114 3,995 6,604 7,430 22,750 22,800 0 3,801 6,348 7,174 110 3,995 6,604 7,430 22,800 22,850 0 3,793 6,338 7,163 106 3,995 6,604 7,430 22,850 22,900 0 3,785 6,327 7,153 102 3,995 6,604 7,430 22,900 22,950 0 3,777 6,317 7,142 98 3,995 6,604 7,430 22,950 23,000 0 3,769 6,306 7,132 94 3,995 6,604 7,430 23,000 23,050 0 3,761 6,295 7,121 91 3,995 6,604 7,430 23,050 23,100 0 3,753 6,285 7,110 87 3,995 6,604 7,430 23,100 23,150 0 3,745 6,274 7,100 83 3,995 6,604 7,430 23,150 23,200 0 3,737 6,264 7,089 79 3,995 6,604 7,430 23,200 23,250 0 3,729 6,253 7,079 75 3,995 6,604 7,430 23,250 23,300 0 3,721 6,243 7,068 72 3,995 6,604 7,430 23,300 23,350 0 3,713 6,232 7,058 68 3,995 6,604 7,430 23,350 23,400 0 3,705 6,222 7,047 64 3,995 6,604 7,430 23,400 23,450 0 3,697 6,211 7,037 60 3,995 6,604 7,430 23,450 23,500 0 3,689 6,201 7,026 56 3,995 6,604 7,430 23,500 23,550 0 3,681 6,190 7,016 52 3,995 6,604 7,430 23,550 23,600 0 3,673 6,180 7,005 49 3,995 6,604 7,430 23,600 23,650 0 3,665 6,169 6,995 45 3,995 6,604 7,430 23,650 23,700 0 3,657 6,159 6,984 41 3,995 6,604 7,430 23,700 23,750 0 3,649 6,148 6,974 37 3,995 6,604 7,430 23,750 23,800 0 3,641 6,138 6,963 33 3,995 6,604 7,430 23,800 23,850 0 3,633 6,127 6,952 29 3,995 6,604 7,430 23,850 23,900 0 3,625 6,116 6,942 26 3,995 6,604 7,430 23,900 23,950 0 3,617 6,106 6,931 22 3,995 6,604 7,430 23,950 24,000 0 3,609 6,095 6,921 18 3,995 6,604 7,430 24,000 24,050 0 3,601 6,085 6,910 14 3,995 6,604 7,430 24,050 24,100 0 3,593 6,074 6,900 10 3,995 6,604 7,430 24,100 24,150 0 3,585 6,064 6,889 7 3,995 6,604 7,430 24,150 24,200 0 3,577 6,053 6,879 3 3,995 6,604 7,430 24,200 24,250 0 3,569 6,043 6,868 * *If the amount you are looking up from the worksheet is at least $24,200 but less than $24,210, and you have no qualifying children who have valid SSNs, your credit is $0. If the amount you are looking up from the worksheet is at least $24,210 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit. 3,995 6,604 7,430 24,250 24,300 0 3,561 6,032 6,858 0 3,995 6,604 7,430 24,300 24,350 0 3,553 6,022 6,847 0 3,995 6,604 7,430 24,350 24,400 0 3,545 6,011 6,837 0 3,995 6,604 7,430 24,400 24,450 0 3,537 6,001 6,826 0 3,995 6,604 7,430 24,450 24,500 0 3,529 5,990 6,816 0 3,995 6,604 7,430 24,500 24,550 0 3,521 5,980 6,805 0 3,995 6,604 7,430 24,550 24,600 0 3,513 5,969 6,795 0 3,995 6,604 7,430 24,600 24,650 0 3,505 5,959 6,784 0 3,995 6,604 7,430 24,650 24,700 0 3,497 5,948 6,773 0 3,995 6,604 7,430 24,700 24,750 0 3,489 5,937 6,763 0 3,995 6,604 7,430 24,750 24,800 0 3,481 5,927 6,752 0 3,995 6,604 7,430 24,800 24,850 0 3,473 5,916 6,742 0 3,995 6,604 7,430 24,850 24,900 0 3,465 5,906 6,731 0 3,995 6,604 7,430 24,900 24,950 0 3,457 5,895 6,721 0 3,995 6,604 7,430 24,950 25,000 0 3,449 5,885 6,710 0 3,995 6,604 7,430 25,000 25,050 0 3,441 5,874 6,700 0 3,995 6,604 7,430 25,050 25,100 0 3,433 5,864 6,689 0 3,995 6,604 7,430 25,100 25,150 0 3,425 5,853 6,679 0 3,995 6,604 7,430 25,150 25,200 0 3,417 5,843 6,668 0 3,995 6,604 7,430 25,200 25,250 0 3,409 5,832 6,658 0 3,995 6,604 7,430 25,250 25,300 0 3,401 5,822 6,647 0 3,995 6,604 7,430 25,300 25,350 0 3,393 5,811 6,637 0 3,995 6,604 7,430 25,350 25,400 0 3,385 5,801 6,626 0 3,995 6,604 7,430 25,400 25,450 0 3,377 5,790 6,616 0 3,995 6,604 7,430 25,450 25,500 0 3,369 5,780 6,605 0 3,995 6,604 7,430 25,500 25,550 0 3,361 5,769 6,594 0 3,995 6,604 7,430 25,550 25,600 0 3,353 5,758 6,584 0 3,995 6,604 7,430 25,600 25,650 0 3,345 5,748 6,573 0 3,995 6,604 7,430 25,650 25,700 0 3,337 5,737 6,563 0 3,995 6,604 7,430 25,700 25,750 0 3,329 5,727 6,552 0 3,995 6,604 7,430 25,750 25,800 0 3,321 5,716 6,542 0 3,995 6,604 7,430 25,800 25,850 0 3,313 5,706 6,531 0 3,995 6,604 7,430 25,850 25,900 0 3,305 5,695 6,521 0 3,995 6,604 7,430 25,900 25,950 0 3,297 5,685 6,510 0 3,995 6,604 7,430 25,950 26,000 0 3,289 5,674 6,500 0 3,995 6,604 7,430 26,000 26,050 0 3,281 5,664 6,489 0 3,995 6,604 7,430 26,050 26,100 0 3,274 5,653 6,479 0 3,995 6,604 7,430 26,100 26,150 0 3,266 5,643 6,468 0 3,995 6,604 7,430 26,150 26,200 0 3,258 5,632 6,458 0 3,995 6,604 7,430 26,200 26,250 0 3,250 5,622 6,447 0 3,995 6,604 7,430 26,250 26,300 0 3,242 5,611 6,437 0 3,995 6,604 7,430 26,300 26,350 0 3,234 5,600 6,426 0 3,995 6,604 7,430 26,350 26,400 0 3,226 5,590 6,415 0 3,995 6,604 7,430 26,400 26,450 0 3,218 5,579 6,405 0 3,995 6,604 7,430 26,450 26,500 0 3,210 5,569 6,394 0 3,995 6,604 7,430 26,500 26,550 0 3,202 5,558 6,384 0 3,995 6,604 7,430 26,550 26,600 0 3,194 5,548 6,373 0 3,995 6,604 7,430 26,600 26,650 0 3,186 5,537 6,363 0 3,995 6,604 7,430 26,650 26,700 0 3,178 5,527 6,352 0 3,995 6,604 7,430 26,700 26,750 0 3,170 5,516 6,342 0 3,995 6,604 7,430 26,750 26,800 0 3,162 5,506 6,331 0 3,995 6,604 7,430 26,800 26,850 0 3,154 5,495 6,321 0 3,995 6,604 7,430 26,850 26,900 0 3,146 5,485 6,310 0 3,995 6,604 7,430 26,900 26,950 0 3,138 5,474 6,300 0 3,995 6,604 7,430 26,950 27,000 0 3,130 5,464 6,289 0 3,995 6,604 7,430 27,000 27,050 0 3,122 5,453 6,279 0 3,995 6,604 7,430 27,050 27,100 0 3,114 5,443 6,268 0 3,995 6,604 7,430 27,100 27,150 0 3,106 5,432 6,258 0 3,995 6,604 7,430 27,150 27,200 0 3,098 5,421 6,247 0 3,995 6,604 7,430 27,200 27,250 0 3,090 5,411 6,236 0 3,995 6,604 7,430 27,250 27,300 0 3,082 5,400 6,226 0 3,995 6,604 7,430 27,300 27,350 0 3,074 5,390 6,215 0 3,995 6,604 7,430 27,350 27,400 0 3,066 5,379 6,205 0 3,995 6,604 7,430 27,400 27,450 0 3,058 5,369 6,194 0 3,995 6,604 7,430 27,450 27,500 0 3,050 5,358 6,184 0 3,995 6,604 7,430 27,500 27,550 0 3,042 5,348 6,173 0 3,995 6,604 7,430 27,550 27,600 0 3,034 5,337 6,163 0 3,995 6,604 7,430 27,600 27,650 0 3,026 5,327 6,152 0 3,995 6,604 7,430 27,650 27,700 0 3,018 5,316 6,142 0 3,995 6,604 7,430 27,700 27,750 0 3,010 5,306 6,131 0 3,995 6,604 7,430 27,750 27,800 0 3,002 5,295 6,121 0 3,995 6,604 7,430 27,800 27,850 0 2,994 5,285 6,110 0 3,995 6,604 7,430 27,850 27,900 0 2,986 5,274 6,100 0 3,995 6,604 7,430 27,900 27,950 0 2,978 5,264 6,089 0 3,995 6,604 7,430 27,950 28,000 0 2,970 5,253 6,079 0 3,995 6,604 7,430 28,000 28,050 0 2,962 5,242 6,068 0 3,995 6,604 7,430 28,050 28,100 0 2,954 5,232 6,057 0 3,995 6,604 7,430 28,100 28,150 0 2,946 5,221 6,047 0 3,995 6,604 7,430 28,150 28,200 0 2,938 5,211 6,036 0 3,986 6,592 7,418 28,200 28,250 0 2,930 5,200 6,026 0 3,978 6,582 7,407 28,250 28,300 0 2,922 5,190 6,015 0 3,970 6,571 7,397 28,300 28,350 0 2,914 5,179 6,005 0 3,962 6,561 7,386 28,350 28,400 0 2,906 5,169 5,994 0 3,954 6,550 7,376 28,400 28,450 0 2,898 5,158 5,984 0 3,946 6,540 7,365 28,450 28,500 0 2,890 5,148 5,973 0 3,938 6,529 7,355 28,500 28,550 0 2,882 5,137 5,963 0 3,930 6,519 7,344 28,550 28,600 0 2,874 5,127 5,952 0 3,922 6,508 7,334 28,600 28,650 0 2,866 5,116 5,942 0 3,914 6,498 7,323 28,650 28,700 0 2,858 5,106 5,931 0 3,906 6,487 7,313 28,700 28,750 0 2,850 5,095 5,921 0 3,898 6,477 7,302 28,750 28,800 0 2,842 5,085 5,910 0 3,890 6,466 7,292 28,800 28,850 0 2,834 5,074 5,899 0 3,882 6,456 7,281 28,850 28,900 0 2,826 5,063 5,889 0 3,874 6,445 7,270 28,900 28,950 0 2,818 5,053 5,878 0 3,866 6,434 7,260 28,950 29,000 0 2,810 5,042 5,868 0 3,858 6,424 7,249 29,000 29,050 0 2,802 5,032 5,857 0 3,850 6,413 7,239 29,050 29,100 0 2,794 5,021 5,847 0 3,842 6,403 7,228 29,100 29,150 0 2,786 5,011 5,836 0 3,834 6,392 7,218 29,150 29,200 0 2,778 5,000 5,826 0 3,826 6,382 7,207 29,200 29,250 0 2,770 4,990 5,815 0 3,818 6,371 7,197 29,250 29,300 0 2,762 4,979 5,805 0 3,810 6,361 7,186 29,300 29,350 0 2,754 4,969 5,794 0 3,802 6,350 7,176 29,350 29,400 0 2,746 4,958 5,784 0 3,794 6,340 7,165 29,400 29,450 0 2,738 4,948 5,773 0 3,786 6,329 7,155 29,450 29,500 0 2,730 4,937 5,763 0 3,778 6,319 7,144 29,500 29,550 0 2,722 4,927 5,752 0 3,770 6,308 7,134 29,550 29,600 0 2,714 4,916 5,742 0 3,762 6,298 7,123 29,600 29,650 0 2,706 4,906 5,731 0 3,755 6,287 7,113 29,650 29,700 0 2,698 4,895 5,720 0 3,747 6,277 7,102 29,700 29,750 0 2,690 4,884 5,710 0 3,739 6,266 7,091 29,750 29,800 0 2,682 4,874 5,699 0 3,731 6,255 7,081 29,800 29,850 0 2,674 4,863 5,689 0 3,723 6,245 7,070 29,850 29,900 0 2,666 4,853 5,678 0 3,715 6,234 7,060 29,900 29,950 0 2,658 4,842 5,668 0 3,707 6,224 7,049 29,950 30,000 0 2,650 4,832 5,657 0 3,699 6,213 7,039 30,000 30,050 0 2,642 4,821 5,647 0 3,691 6,203 7,028 30,050 30,100 0 2,634 4,811 5,636 0 3,683 6,192 7,018 30,100 30,150 0 2,626 4,800 5,626 0 3,675 6,182 7,007 30,150 30,200 0 2,618 4,790 5,615 0 3,667 6,171 6,997 30,200 30,250 0 2,610 4,779 5,605 0 3,659 6,161 6,986 30,250 30,300 0 2,602 4,769 5,594 0 3,651 6,150 6,976 30,300 30,350 0 2,594 4,758 5,584 0 3,643 6,140 6,965 30,350 30,400 0 2,586 4,748 5,573 0 3,635 6,129 6,955 30,400 30,450 0 2,578 4,737 5,563 0 3,627 6,119 6,944 30,450 30,500 0 2,570 4,727 5,552 0 3,619 6,108 6,934 30,500 30,550 0 2,562 4,716 5,541 0 3,611 6,098 6,923 30,550 30,600 0 2,554 4,705 5,531 0 3,603 6,087 6,912 30,600 30,650 0 2,546 4,695 5,520 0 3,595 6,076 6,902 30,650 30,700 0 2,538 4,684 5,510 0 3,587 6,066 6,891 30,700 30,750 0 2,530 4,674 5,499 0 3,579 6,055 6,881 30,750 30,800 0 2,522 4,663 5,489 0 3,571 6,045 6,870 30,800 30,850 0 2,514 4,653 5,478 0 3,563 6,034 6,860 30,850 30,900 0 2,506 4,642 5,468 0 3,555 6,024 6,849 30,900 30,950 0 2,498 4,632 5,457 0 3,547 6,013 6,839 30,950 31,000 0 2,490 4,621 5,447 0 3,539 6,003 6,828 31,000 31,050 0 2,482 4,611 5,436 0 3,531 5,992 6,818 31,050 31,100 0 2,475 4,600 5,426 0 3,523 5,982 6,807 31,100 31,150 0 2,467 4,590 5,415 0 3,515 5,971 6,797 31,150 31,200 0 2,459 4,579 5,405 0 3,507 5,961 6,786 31,200 31,250 0 2,451 4,569 5,394 0 3,499 5,950 6,776 31,250 31,300 0 2,443 4,558 5,384 0 3,491 5,940 6,765 31,300 31,350 0 2,435 4,547 5,373 0 3,483 5,929 6,755 31,350 31,400 0 2,427 4,537 5,362 0 3,475 5,918 6,744 31,400 31,450 0 2,419 4,526 5,352 0 3,467 5,908 6,733 31,450 31,500 0 2,411 4,516 5,341 0 3,459 5,897 6,723 31,500 31,550 0 2,403 4,505 5,331 0 3,451 5,887 6,712 31,550 31,600 0 2,395 4,495 5,320 0 3,443 5,876 6,702 31,600 31,650 0 2,387 4,484 5,310 0 3,435 5,866 6,691 31,650 31,700 0 2,379 4,474 5,299 0 3,427 5,855 6,681 31,700 31,750 0 2,371 4,463 5,289 0 3,419 5,845 6,670 31,750 31,800 0 2,363 4,453 5,278 0 3,411 5,834 6,660 31,800 31,850 0 2,355 4,442 5,268 0 3,403 5,824 6,649 31,850 31,900 0 2,347 4,432 5,257 0 3,395 5,813 6,639 31,900 31,950 0 2,339 4,421 5,247 0 3,387 5,803 6,628 31,950 32,000 0 2,331 4,411 5,236 0 3,379 5,792 6,618 32,000 32,050 0 2,323 4,400 5,226 0 3,371 5,782 6,607 32,050 32,100 0 2,315 4,390 5,215 0 3,363 5,771 6,597 32,100 32,150 0 2,307 4,379 5,205 0 3,355 5,761 6,586 32,150 32,200 0 2,299 4,368 5,194 0 3,347 5,750 6,576 32,200 32,250 0 2,291 4,358 5,183 0 3,339 5,739 6,565 32,250 32,300 0 2,283 4,347 5,173 0 3,331 5,729 6,554 32,300 32,350 0 2,275 4,337 5,162 0 3,323 5,718 6,544 32,350 32,400 0 2,267 4,326 5,152 0 3,315 5,708 6,533 32,400 32,450 0 2,259 4,316 5,141 0 3,307 5,697 6,523 32,450 32,500 0 2,251 4,305 5,131 0 3,299 5,687 6,512 32,500 32,550 0 2,243 4,295 5,120 0 3,291 5,676 6,502 32,550 32,600 0 2,235 4,284 5,110 0 3,283 5,666 6,491 32,600 32,650 0 2,227 4,274 5,099 0 3,275 5,655 6,481 32,650 32,700 0 2,219 4,263 5,089 0 3,267 5,645 6,470 32,700 32,750 0 2,211 4,253 5,078 0 3,259 5,634 6,460 32,750 32,800 0 2,203 4,242 5,068 0 3,251 5,624 6,449 32,800 32,850 0 2,195 4,232 5,057 0 3,243 5,613 6,439 32,850 32,900 0 2,187 4,221 5,047 0 3,235 5,603 6,428 32,900 32,950 0 2,179 4,211 5,036 0 3,227 5,592 6,418 32,950 33,000 0 2,171 4,200 5,026 0 3,219 5,582 6,407 33,000 33,050 0 2,163 4,189 5,015 0 3,211 5,571 6,397 33,050 33,100 0 2,155 4,179 5,004 0 3,203 5,560 6,386 33,100 33,150 0 2,147 4,168 4,994 0 3,195 5,550 6,375 33,150 33,200 0 2,139 4,158 4,983 0 3,187 5,539 6,365 33,200 33,250 0 2,131 4,147 4,973 0 3,179 5,529 6,354 33,250 33,300 0 2,123 4,137 4,962 0 3,171 5,518 6,344 33,300 33,350 0 2,115 4,126 4,952 0 3,163 5,508 6,333 33,350 33,400 0 2,107 4,116 4,941 0 3,155 5,497 6,323 33,400 33,450 0 2,099 4,105 4,931 0 3,147 5,487 6,312 33,450 33,500 0 2,091 4,095 4,920 0 3,139 5,476 6,302 33,500 33,550 0 2,083 4,084 4,910 0 3,131 5,466 6,291 33,550 33,600 0 2,075 4,074 4,899 0 3,123 5,455 6,281 33,600 33,650 0 2,067 4,063 4,889 0 3,115 5,445 6,270 33,650 33,700 0 2,059 4,053 4,878 0 3,107 5,434 6,260 33,700 33,750 0 2,051 4,042 4,868 0 3,099 5,424 6,249 33,750 33,800 0 2,043 4,032 4,857 0 3,091 5,413 6,239 33,800 33,850 0 2,035 4,021 4,846 0 3,083 5,403 6,228 33,850 33,900 0 2,027 4,010 4,836 0 3,075 5,392 6,217 33,900 33,950 0 2,019 4,000 4,825 0 3,067 5,381 6,207 33,950 34,000 0 2,011 3,989 4,815 0 3,059 5,371 6,196 34,000 34,050 0 2,003 3,979 4,804 0 3,051 5,360 6,186 34,050 34,100 0 1,995 3,968 4,794 0 3,043 5,350 6,175 34,100 34,150 0 1,987 3,958 4,783 0 3,035 5,339 6,165 34,150 34,200 0 1,979 3,947 4,773 0 3,027 5,329 6,154 34,200 34,250 0 1,971 3,937 4,762 0 3,019 5,318 6,144 34,250 34,300 0 1,963 3,926 4,752 0 3,011 5,308 6,133 34,300 34,350 0 1,955 3,916 4,741 0 3,003 5,297 6,123 34,350 34,400 0 1,947 3,905 4,731 0 2,995 5,287 6,112 34,400 34,450 0 1,939 3,895 4,720 0 2,987 5,276 6,102 34,450 34,500 0 1,931 3,884 4,710 0 2,979 5,266 6,091 34,500 34,550 0 1,923 3,874 4,699 0 2,971 5,255 6,081 34,550 34,600 0 1,915 3,863 4,689 0 2,963 5,245 6,070 34,600 34,650 0 1,907 3,853 4,678 0 2,956 5,234 6,060 34,650 34,700 0 1,899 3,842 4,667 0 2,948 5,224 6,049 34,700 34,750 0 1,891 3,831 4,657 0 2,940 5,213 6,038 34,750 34,800 0 1,883 3,821 4,646 0 2,932 5,202 6,028 34,800 34,850 0 1,875 3,810 4,636 0 2,924 5,192 6,017 34,850 34,900 0 1,867 3,800 4,625 0 2,916 5,181 6,007 34,900 34,950 0 1,859 3,789 4,615 0 2,908 5,171 5,996 34,950 35,000 0 1,851 3,779 4,604 0 2,900 5,160 5,986 35,000 35,050 0 1,843 3,768 4,594 0 2,892 5,150 5,975 35,050 35,100 0 1,835 3,758 4,583 0 2,884 5,139 5,965 35,100 35,150 0 1,827 3,747 4,573 0 2,876 5,129 5,954 35,150 35,200 0 1,819 3,737 4,562 0 2,868 5,118 5,944 35,200 35,250 0 1,811 3,726 4,552 0 2,860 5,108 5,933 35,250 35,300 0 1,803 3,716 4,541 0 2,852 5,097 5,923 35,300 35,350 0 1,795 3,705 4,531 0 2,844 5,087 5,912 35,350 35,400 0 1,787 3,695 4,520 0 2,836 5,076 5,902 35,400 35,450 0 1,779 3,684 4,510 0 2,828 5,066 5,891 35,450 35,500 0 1,771 3,674 4,499 0 2,820 5,055 5,881 35,500 35,550 0 1,763 3,663 4,488 0 2,812 5,045 5,870 35,550 35,600 0 1,755 3,652 4,478 0 2,804 5,034 5,859 35,600 35,650 0 1,747 3,642 4,467 0 2,796 5,023 5,849 35,650 35,700 0 1,739 3,631 4,457 0 2,788 5,013 5,838 35,700 35,750 0 1,731 3,621 4,446 0 2,780 5,002 5,828 35,750 35,800 0 1,723 3,610 4,436 0 2,772 4,992 5,817 35,800 35,850 0 1,715 3,600 4,425 0 2,764 4,981 5,807 35,850 35,900 0 1,707 3,589 4,415 0 2,756 4,971 5,796 35,900 35,950 0 1,699 3,579 4,404 0 2,748 4,960 5,786 35,950 36,000 0 1,691 3,568 4,394 0 2,740 4,950 5,775 36,000 36,050 0 1,683 3,558 4,383 0 2,732 4,939 5,765 36,050 36,100 0 1,676 3,547 4,373 0 2,724 4,929 5,754 36,100 36,150 0 1,668 3,537 4,362 0 2,716 4,918 5,744 36,150 36,200 0 1,660 3,526 4,352 0 2,708 4,908 5,733 36,200 36,250 0 1,652 3,516 4,341 0 2,700 4,897 5,723 36,250 36,300 0 1,644 3,505 4,331 0 2,692 4,887 5,712 36,300 36,350 0 1,636 3,494 4,320 0 2,684 4,876 5,702 36,350 36,400 0 1,628 3,484 4,309 0 2,676 4,865 5,691 36,400 36,450 0 1,620 3,473 4,299 0 2,668 4,855 5,680 36,450 36,500 0 1,612 3,463 4,288 0 2,660 4,844 5,670 36,500 36,550 0 1,604 3,452 4,278 0 2,652 4,834 5,659 36,550 36,600 0 1,596 3,442 4,267 0 2,644 4,823 5,649 36,600 36,650 0 1,588 3,431 4,257 0 2,636 4,813 5,638 36,650 36,700 0 1,580 3,421 4,246 0 2,628 4,802 5,628 36,700 36,750 0 1,572 3,410 4,236 0 2,620 4,792 5,617 36,750 36,800 0 1,564 3,400 4,225 0 2,612 4,781 5,607 36,800 36,850 0 1,556 3,389 4,215 0 2,604 4,771 5,596 36,850 36,900 0 1,548 3,379 4,204 0 2,596 4,760 5,586 36,900 36,950 0 1,540 3,368 4,194 0 2,588 4,750 5,575 36,950 37,000 0 1,532 3,358 4,183 0 2,580 4,739 5,565 37,000 37,050 0 1,524 3,347 4,173 0 2,572 4,729 5,554 37,050 37,100 0 1,516 3,337 4,162 0 2,564 4,718 5,544 37,100 37,150 0 1,508 3,326 4,152 0 2,556 4,708 5,533 37,150 37,200 0 1,500 3,315 4,141 0 2,548 4,697 5,523 37,200 37,250 0 1,492 3,305 4,130 0 2,540 4,686 5,512 37,250 37,300 0 1,484 3,294 4,120 0 2,532 4,676 5,501 37,300 37,350 0 1,476 3,284 4,109 0 2,524 4,665 5,491 37,350 37,400 0 1,468 3,273 4,099 0 2,516 4,655 5,480 37,400 37,450 0 1,460 3,263 4,088 0 2,508 4,644 5,470 37,450 37,500 0 1,452 3,252 4,078 0 2,500 4,634 5,459 37,500 37,550 0 1,444 3,242 4,067 0 2,492 4,623 5,449 37,550 37,600 0 1,436 3,231 4,057 0 2,484 4,613 5,438 37,600 37,650 0 1,428 3,221 4,046 0 2,476 4,602 5,428 37,650 37,700 0 1,420 3,210 4,036 0 2,468 4,592 5,417 37,700 37,750 0 1,412 3,200 4,025 0 2,460 4,581 5,407 37,750 37,800 0 1,404 3,189 4,015 0 2,452 4,571 5,396 37,800 37,850 0 1,396 3,179 4,004 0 2,444 4,560 5,386 37,850 37,900 0 1,388 3,168 3,994 0 2,436 4,550 5,375 37,900 37,950 0 1,380 3,158 3,983 0 2,428 4,539 5,365 37,950 38,000 0 1,372 3,147 3,973 0 2,420 4,529 5,354 38,000 38,050 0 1,364 3,136 3,962 0 2,412 4,518 5,344 38,050 38,100 0 1,356 3,126 3,951 0 2,404 4,507 5,333 38,100 38,150 0 1,348 3,115 3,941 0 2,396 4,497 5,322 38,150 38,200 0 1,340 3,105 3,930 0 2,388 4,486 5,312 38,200 38,250 0 1,332 3,094 3,920 0 2,380 4,476 5,301 38,250 38,300 0 1,324 3,084 3,909 0 2,372 4,465 5,291 38,300 38,350 0 1,316 3,073 3,899 0 2,364 4,455 5,280 38,350 38,400 0 1,308 3,063 3,888 0 2,356 4,444 5,270 38,400 38,450 0 1,300 3,052 3,878 0 2,348 4,434 5,259 38,450 38,500 0 1,292 3,042 3,867 0 2,340 4,423 5,249 38,500 38,550 0 1,284 3,031 3,857 0 2,332 4,413 5,238 38,550 38,600 0 1,276 3,021 3,846 0 2,324 4,402 5,228 38,600 38,650 0 1,268 3,010 3,836 0 2,316 4,392 5,217 38,650 38,700 0 1,260 3,000 3,825 0 2,308 4,381 5,207 38,700 38,750 0 1,252 2,989 3,815 0 2,300 4,371 5,196 38,750 38,800 0 1,244 2,979 3,804 0 2,292 4,360 5,186 38,800 38,850 0 1,236 2,968 3,793 0 2,284 4,350 5,175 38,850 38,900 0 1,228 2,957 3,783 0 2,276 4,339 5,164 38,900 38,950 0 1,220 2,947 3,772 0 2,268 4,328 5,154 38,950 39,000 0 1,212 2,936 3,762 0 2,260 4,318 5,143 39,000 39,050 0 1,204 2,926 3,751 0 2,252 4,307 5,133 39,050 39,100 0 1,196 2,915 3,741 0 2,244 4,297 5,122 39,100 39,150 0 1,188 2,905 3,730 0 2,236 4,286 5,112 39,150 39,200 0 1,180 2,894 3,720 0 2,228 4,276 5,101 39,200 39,250 0 1,172 2,884 3,709 0 2,220 4,265 5,091 39,250 39,300 0 1,164 2,873 3,699 0 2,212 4,255 5,080 39,300 39,350 0 1,156 2,863 3,688 0 2,204 4,244 5,070 39,350 39,400 0 1,148 2,852 3,678 0 2,196 4,234 5,059 39,400 39,450 0 1,140 2,842 3,667 0 2,188 4,223 5,049 39,450 39,500 0 1,132 2,831 3,657 0 2,180 4,213 5,038 39,500 39,550 0 1,124 2,821 3,646 0 2,172 4,202 5,028 39,550 39,600 0 1,116 2,810 3,636 0 2,164 4,192 5,017 39,600 39,650 0 1,108 2,800 3,625 0 2,157 4,181 5,007 39,650 39,700 0 1,100 2,789 3,614 0 2,149 4,171 4,996 39,700 39,750 0 1,092 2,778 3,604 0 2,141 4,160 4,985 39,750 39,800 0 1,084 2,768 3,593 0 2,133 4,149 4,975 39,800 39,850 0 1,076 2,757 3,583 0 2,125 4,139 4,964 39,850 39,900 0 1,068 2,747 3,572 0 2,117 4,128 4,954 39,900 39,950 0 1,060 2,736 3,562 0 2,109 4,118 4,943 39,950 40,000 0 1,052 2,726 3,551 0 2,101 4,107 4,933 40,000 40,050 0 1,044 2,715 3,541 0 2,093 4,097 4,922 40,050 40,100 0 1,036 2,705 3,530 0 2,085 4,086 4,912 40,100 40,150 0 1,028 2,694 3,520 0 2,077 4,076 4,901 40,150 40,200 0 1,020 2,684 3,509 0 2,069 4,065 4,891 40,200 40,250 0 1,012 2,673 3,499 0 2,061 4,055 4,880 40,250 40,300 0 1,004 2,663 3,488 0 2,053 4,044 4,870 40,300 40,350 0 996 2,652 3,478 0 2,045 4,034 4,859 40,350 40,400 0 988 2,642 3,467 0 2,037 4,023 4,849 40,400 40,450 0 980 2,631 3,457 0 2,029 4,013 4,838 40,450 40,500 0 972 2,621 3,446 0 2,021 4,002 4,828 40,500 40,550 0 964 2,610 3,435 0 2,013 3,992 4,817 40,550 40,600 0 956 2,599 3,425 0 2,005 3,981 4,806 40,600 40,650 0 948 2,589 3,414 0 1,997 3,970 4,796 40,650 40,700 0 940 2,578 3,404 0 1,989 3,960 4,785 40,700 40,750 0 932 2,568 3,393 0 1,981 3,949 4,775 40,750 40,800 0 924 2,557 3,383 0 1,973 3,939 4,764 40,800 40,850 0 916 2,547 3,372 0 1,965 3,928 4,754 40,850 40,900 0 908 2,536 3,362 0 1,957 3,918 4,743 40,900 40,950 0 900 2,526 3,351 0 1,949 3,907 4,733 40,950 41,000 0 892 2,515 3,341 0 1,941 3,897 4,722 41,000 41,050 0 884 2,505 3,330 0 1,933 3,886 4,712 41,050 41,100 0 877 2,494 3,320 0 1,925 3,876 4,701 41,100 41,150 0 869 2,484 3,309 0 1,917 3,865 4,691 41,150 41,200 0 861 2,473 3,299 0 1,909 3,855 4,680 41,200 41,250 0 853 2,463 3,288 0 1,901 3,844 4,670 41,250 41,300 0 845 2,452 3,278 0 1,893 3,834 4,659 41,300 41,350 0 837 2,441 3,267 0 1,885 3,823 4,649 41,350 41,400 0 829 2,431 3,256 0 1,877 3,812 4,638 41,400 41,450 0 821 2,420 3,246 0 1,869 3,802 4,627 41,450 41,500 0 813 2,410 3,235 0 1,861 3,791 4,617 41,500 41,550 0 805 2,399 3,225 0 1,853 3,781 4,606 41,550 41,600 0 797 2,389 3,214 0 1,845 3,770 4,596 41,600 41,650 0 789 2,378 3,204 0 1,837 3,760 4,585 41,650 41,700 0 781 2,368 3,193 0 1,829 3,749 4,575 41,700 41,750 0 773 2,357 3,183 0 1,821 3,739 4,564 41,750 41,800 0 765 2,347 3,172 0 1,813 3,728 4,554 41,800 41,850 0 757 2,336 3,162 0 1,805 3,718 4,543 41,850 41,900 0 749 2,326 3,151 0 1,797 3,707 4,533 41,900 41,950 0 741 2,315 3,141 0 1,789 3,697 4,522 41,950 42,000 0 733 2,305 3,130 0 1,781 3,686 4,512 42,000 42,050 0 725 2,294 3,120 0 1,773 3,676 4,501 42,050 42,100 0 717 2,284 3,109 0 1,765 3,665 4,491 42,100 42,150 0 709 2,273 3,099 0 1,757 3,655 4,480 42,150 42,200 0 701 2,262 3,088 0 1,749 3,644 4,470 42,200 42,250 0 693 2,252 3,077 0 1,741 3,633 4,459 42,250 42,300 0 685 2,241 3,067 0 1,733 3,623 4,448 42,300 42,350 0 677 2,231 3,056 0 1,725 3,612 4,438 42,350 42,400 0 669 2,220 3,046 0 1,717 3,602 4,427 42,400 42,450 0 661 2,210 3,035 0 1,709 3,591 4,417 42,450 42,500 0 653 2,199 3,025 0 1,701 3,581 4,406 42,500 42,550 0 645 2,189 3,014 0 1,693 3,570 4,396 42,550 42,600 0 637 2,178 3,004 0 1,685 3,560 4,385 42,600 42,650 0 629 2,168 2,993 0 1,677 3,549 4,375 42,650 42,700 0 621 2,157 2,983 0 1,669 3,539 4,364 42,700 42,750 0 613 2,147 2,972 0 1,661 3,528 4,354 42,750 42,800 0 605 2,136 2,962 0 1,653 3,518 4,343 42,800 42,850 0 597 2,126 2,951 0 1,645 3,507 4,333 42,850 42,900 0 589 2,115 2,941 0 1,637 3,497 4,322 42,900 42,950 0 581 2,105 2,930 0 1,629 3,486 4,312 42,950 43,000 0 573 2,094 2,920 0 1,621 3,476 4,301 43,000 43,050 0 565 2,083 2,909 0 1,613 3,465 4,291 43,050 43,100 0 557 2,073 2,898 0 1,605 3,454 4,280 43,100 43,150 0 549 2,062 2,888 0 1,597 3,444 4,269 43,150 43,200 0 541 2,052 2,877 0 1,589 3,433 4,259 43,200 43,250 0 533 2,041 2,867 0 1,581 3,423 4,248 43,250 43,300 0 525 2,031 2,856 0 1,573 3,412 4,238 43,300 43,350 0 517 2,020 2,846 0 1,565 3,402 4,227 43,350 43,400 0 509 2,010 2,835 0 1,557 3,391 4,217 43,400 43,450 0 501 1,999 2,825 0 1,549 3,381 4,206 43,450 43,500 0 493 1,989 2,814 0 1,541 3,370 4,196 43,500 43,550 0 485 1,978 2,804 0 1,533 3,360 4,185 43,550 43,600 0 477 1,968 2,793 0 1,525 3,349 4,175 43,600 43,650 0 469 1,957 2,783 0 1,517 3,339 4,164 43,650 43,700 0 461 1,947 2,772 0 1,509 3,328 4,154 43,700 43,750 0 453 1,936 2,762 0 1,501 3,318 4,143 43,750 43,800 0 445 1,926 2,751 0 1,493 3,307 4,133 43,800 43,850 0 437 1,915 2,740 0 1,485 3,297 4,122 43,850 43,900 0 429 1,904 2,730 0 1,477 3,286 4,111 43,900 43,950 0 421 1,894 2,719 0 1,469 3,275 4,101 43,950 44,000 0 413 1,883 2,709 0 1,461 3,265 4,090 44,000 44,050 0 405 1,873 2,698 0 1,453 3,254 4,080 44,050 44,100 0 397 1,862 2,688 0 1,445 3,244 4,069 44,100 44,150 0 389 1,852 2,677 0 1,437 3,233 4,059 44,150 44,200 0 381 1,841 2,667 0 1,429 3,223 4,048 44,200 44,250 0 373 1,831 2,656 0 1,421 3,212 4,038 44,250 44,300 0 365 1,820 2,646 0 1,413 3,202 4,027 44,300 44,350 0 357 1,810 2,635 0 1,405 3,191 4,017 44,350 44,400 0 349 1,799 2,625 0 1,397 3,181 4,006 44,400 44,450 0 341 1,789 2,614 0 1,389 3,170 3,996 44,450 44,500 0 333 1,778 2,604 0 1,381 3,160 3,985 44,500 44,550 0 325 1,768 2,593 0 1,373 3,149 3,975 44,550 44,600 0 317 1,757 2,583 0 1,365 3,139 3,964 44,600 44,650 0 309 1,747 2,572 0 1,358 3,128 3,954 44,650 44,700 0 301 1,736 2,561 0 1,350 3,118 3,943 44,700 44,750 0 293 1,725 2,551 0 1,342 3,107 3,932 44,750 44,800 0 285 1,715 2,540 0 1,334 3,096 3,922 44,800 44,850 0 277 1,704 2,530 0 1,326 3,086 3,911 44,850 44,900 0 269 1,694 2,519 0 1,318 3,075 3,901 44,900 44,950 0 261 1,683 2,509 0 1,310 3,065 3,890 44,950 45,000 0 253 1,673 2,498 0 1,302 3,054 3,880 45,000 45,050 0 245 1,662 2,488 0 1,294 3,044 3,869 45,050 45,100 0 237 1,652 2,477 0 1,286 3,033 3,859 45,100 45,150 0 229 1,641 2,467 0 1,278 3,023 3,848 45,150 45,200 0 221 1,631 2,456 0 1,270 3,012 3,838 45,200 45,250 0 213 1,620 2,446 0 1,262 3,002 3,827 45,250 45,300 0 205 1,610 2,435 0 1,254 2,991 3,817 45,300 45,350 0 197 1,599 2,425 0 1,246 2,981 3,806 45,350 45,400 0 189 1,589 2,414 0 1,238 2,970 3,796 45,400 45,450 0 181 1,578 2,404 0 1,230 2,960 3,785 45,450 45,500 0 173 1,568 2,393 0 1,222 2,949 3,775 45,500 45,550 0 165 1,557 2,382 0 1,214 2,939 3,764 45,550 45,600 0 157 1,546 2,372 0 1,206 2,928 3,753 45,600 45,650 0 149 1,536 2,361 0 1,198 2,917 3,743 45,650 45,700 0 141 1,525 2,351 0 1,190 2,907 3,732 45,700 45,750 0 133 1,515 2,340 0 1,182 2,896 3,722 45,750 45,800 0 125 1,504 2,330 0 1,174 2,886 3,711 45,800 45,850 0 117 1,494 2,319 0 1,166 2,875 3,701 45,850 45,900 0 109 1,483 2,309 0 1,158 2,865 3,690 45,900 45,950 0 101 1,473 2,298 0 1,150 2,854 3,680 45,950 46,000 0 93 1,462 2,288 0 1,142 2,844 3,669 46,000 46,050 0 85 1,452 2,277 0 1,134 2,833 3,659 46,050 46,100 0 78 1,441 2,267 0 1,126 2,823 3,648 46,100 46,150 0 70 1,431 2,256 0 1,118 2,812 3,638 46,150 46,200 0 62 1,420 2,246 0 1,110 2,802 3,627 46,200 46,250 0 54 1,410 2,235 0 1,102 2,791 3,617 46,250 46,300 0 46 1,399 2,225 0 1,094 2,781 3,606 46,300 46,350 0 38 1,388 2,214 0 1,086 2,770 3,596 46,350 46,400 0 30 1,378 2,203 0 1,078 2,759 3,585 46,400 46,450 0 22 1,367 2,193 0 1,070 2,749 3,574 46,450 46,500 0 14 1,357 2,182 0 1,062 2,738 3,564 46,500 46,550 0 6 1,346 2,172 0 1,054 2,728 3,553 46,550 46,600 0 * *If the amount you are looking up from the worksheet is at least $46,550 but less than $46,560, and you have one qualifying child who has a valid SSN, your credit is $1. If the amount you are looking up from the worksheet is $46,560 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit. 1,336 2,161 0 1,046 2,717 3,543 46,600 46,650 0 0 1,325 2,151 0 1,038 2,707 3,532 46,650 46,700 0 0 1,315 2,140 0 1,030 2,696 3,522 46,700 46,750 0 0 1,304 2,130 0 1,022 2,686 3,511 46,750 46,800 0 0 1,294 2,119 0 1,014 2,675 3,501 46,800 46,850 0 0 1,283 2,109 0 1,006 2,665 3,490 46,850 46,900 0 0 1,273 2,098 0 998 2,654 3,480 46,900 46,950 0 0 1,262 2,088 0 990 2,644 3,469 46,950 47,000 0 0 1,252 2,077 0 982 2,633 3,459 47,000 47,050 0 0 1,241 2,067 0 974 2,623 3,448 47,050 47,100 0 0 1,231 2,056 0 966 2,612 3,438 47,100 47,150 0 0 1,220 2,046 0 958 2,602 3,427 47,150 47,200 0 0 1,209 2,035 0 950 2,591 3,417 47,200 47,250 0 0 1,199 2,024 0 942 2,580 3,406 47,250 47,300 0 0 1,188 2,014 0 934 2,570 3,395 47,300 47,350 0 0 1,178 2,003 0 926 2,559 3,385 47,350 47,400 0 0 1,167 1,993 0 918 2,549 3,374 47,400 47,450 0 0 1,157 1,982 0 910 2,538 3,364 47,450 47,500 0 0 1,146 1,972 0 902 2,528 3,353 47,500 47,550 0 0 1,136 1,961 0 894 2,517 3,343 47,550 47,600 0 0 1,125 1,951 0 886 2,507 3,332 47,600 47,650 0 0 1,115 1,940 0 878 2,496 3,322 47,650 47,700 0 0 1,104 1,930 0 870 2,486 3,311 47,700 47,750 0 0 1,094 1,919 0 862 2,475 3,301 47,750 47,800 0 0 1,083 1,909 0 854 2,465 3,290 47,800 47,850 0 0 1,073 1,898 0 846 2,454 3,280 47,850 47,900 0 0 1,062 1,888 0 838 2,444 3,269 47,900 47,950 0 0 1,052 1,877 0 830 2,433 3,259 47,950 48,000 0 0 1,041 1,867 0 822 2,423 3,248 48,000 48,050 0 0 1,030 1,856 0 814 2,412 3,238 48,050 48,100 0 0 1,020 1,845 0 806 2,401 3,227 48,100 48,150 0 0 1,009 1,835 0 798 2,391 3,216 48,150 48,200 0 0 999 1,824 0 790 2,380 3,206 48,200 48,250 0 0 988 1,814 0 782 2,370 3,195 48,250 48,300 0 0 978 1,803 0 774 2,359 3,185 48,300 48,350 0 0 967 1,793 0 766 2,349 3,174 48,350 48,400 0 0 957 1,782 0 758 2,338 3,164 48,400 48,450 0 0 946 1,772 0 750 2,328 3,153 48,450 48,500 0 0 936 1,761 0 742 2,317 3,143 48,500 48,550 0 0 925 1,751 0 734 2,307 3,132 48,550 48,600 0 0 915 1,740 0 726 2,296 3,122 48,600 48,650 0 0 904 1,730 0 718 2,286 3,111 48,650 48,700 0 0 894 1,719 0 710 2,275 3,101 48,700 48,750 0 0 883 1,709 0 702 2,265 3,090 48,750 48,800 0 0 873 1,698 0 694 2,254 3,080 48,800 48,850 0 0 862 1,687 0 686 2,244 3,069 48,850 48,900 0 0 851 1,677 0 678 2,233 3,058 48,900 48,950 0 0 841 1,666 0 670 2,222 3,048 48,950 49,000 0 0 830 1,656 0 662 2,212 3,037 49,000 49,050 0 0 820 1,645 0 654 2,201 3,027 49,050 49,100 0 0 809 1,635 0 646 2,191 3,016 49,100 49,150 0 0 799 1,624 0 638 2,180 3,006 49,150 49,200 0 0 788 1,614 0 630 2,170 2,995 49,200 49,250 0 0 778 1,603 0 622 2,159 2,985 49,250 49,300 0 0 767 1,593 0 614 2,149 2,974 49,300 49,350 0 0 757 1,582 0 606 2,138 2,964 49,350 49,400 0 0 746 1,572 0 598 2,128 2,953 49,400 49,450 0 0 736 1,561 0 590 2,117 2,943 49,450 49,500 0 0 725 1,551 0 582 2,107 2,932 49,500 49,550 0 0 715 1,540 0 574 2,096 2,922 49,550 49,600 0 0 704 1,530 0 566 2,086 2,911 49,600 49,650 0 0 694 1,519 0 559 2,075 2,901 49,650 49,700 0 0 683 1,508 0 551 2,065 2,890 49,700 49,750 0 0 672 1,498 0 543 2,054 2,879 49,750 49,800 0 0 662 1,487 0 535 2,043 2,869 49,800 49,850 0 0 651 1,477 0 527 2,033 2,858 49,850 49,900 0 0 641 1,466 0 519 2,022 2,848 49,900 49,950 0 0 630 1,456 0 511 2,012 2,837 49,950 50,000 0 0 620 1,445 0 503 2,001 2,827 50,000 50,050 0 0 609 1,435 0 495 1,991 2,816 50,050 50,100 0 0 599 1,424 0 487 1,980 2,806 50,100 50,150 0 0 588 1,414 0 479 1,970 2,795 50,150 50,200 0 0 578 1,403 0 471 1,959 2,785 50,200 50,250 0 0 567 1,393 0 463 1,949 2,774 50,250 50,300 0 0 557 1,382 0 455 1,938 2,764 50,300 50,350 0 0 546 1,372 0 447 1,928 2,753 50,350 50,400 0 0 536 1,361 0 439 1,917 2,743 50,400 50,450 0 0 525 1,351 0 431 1,907 2,732 50,450 50,500 0 0 515 1,340 0 423 1,896 2,722 50,500 50,550 0 0 504 1,329 0 415 1,886 2,711 50,550 50,600 0 0 493 1,319 0 407 1,875 2,700 50,600 50,650 0 0 483 1,308 0 399 1,864 2,690 50,650 50,700 0 0 472 1,298 0 391 1,854 2,679 50,700 50,750 0 0 462 1,287 0 383 1,843 2,669 50,750 50,800 0 0 451 1,277 0 375 1,833 2,658 50,800 50,850 0 0 441 1,266 0 367 1,822 2,648 50,850 50,900 0 0 430 1,256 0 359 1,812 2,637 50,900 50,950 0 0 420 1,245 0 351 1,801 2,627 50,950 51,000 0 0 409 1,235 0 343 1,791 2,616 51,000 51,050 0 0 399 1,224 0 335 1,780 2,606 51,050 51,100 0 0 388 1,214 0 327 1,770 2,595 51,100 51,150 0 0 378 1,203 0 319 1,759 2,585 51,150 51,200 0 0 367 1,193 0 311 1,749 2,574 51,200 51,250 0 0 357 1,182 0 303 1,738 2,564 51,250 51,300 0 0 346 1,172 0 295 1,728 2,553 51,300 51,350 0 0 335 1,161 0 287 1,717 2,543 51,350 51,400 0 0 325 1,150 0 279 1,706 2,532 51,400 51,450 0 0 314 1,140 0 271 1,696 2,521 51,450 51,500 0 0 304 1,129 0 263 1,685 2,511 51,500 51,550 0 0 293 1,119 0 255 1,675 2,500 51,550 51,600 0 0 283 1,108 0 247 1,664 2,490 51,600 51,650 0 0 272 1,098 0 239 1,654 2,479 51,650 51,700 0 0 262 1,087 0 231 1,643 2,469 51,700 51,750 0 0 251 1,077 0 223 1,633 2,458 51,750 51,800 0 0 241 1,066 0 215 1,622 2,448 51,800 51,850 0 0 230 1,056 0 207 1,612 2,437 51,850 51,900 0 0 220 1,045 0 199 1,601 2,427 51,900 51,950 0 0 209 1,035 0 191 1,591 2,416 51,950 52,000 0 0 199 1,024 0 183 1,580 2,406 52,000 52,050 0 0 188 1,014 0 175 1,570 2,395 52,050 52,100 0 0 178 1,003 0 167 1,559 2,385 52,100 52,150 0 0 167 993 0 159 1,549 2,374 52,150 52,200 0 0 156 982 0 151 1,538 2,364 52,200 52,250 0 0 146 971 0 143 1,527 2,353 52,250 52,300 0 0 135 961 0 135 1,517 2,342 52,300 52,350 0 0 125 950 0 127 1,506 2,332 52,350 52,400 0 0 114 940 0 119 1,496 2,321 52,400 52,450 0 0 104 929 0 111 1,485 2,311 52,450 52,500 0 0 93 919 0 103 1,475 2,300 52,500 52,550 0 0 83 908 0 95 1,464 2,290 52,550 52,600 0 0 72 898 0 87 1,454 2,279 52,600 52,650 0 0 62 887 0 79 1,443 2,269 52,650 52,700 0 0 51 877 0 71 1,433 2,258 52,700 52,750 0 0 41 866 0 63 1,422 2,248 52,750 52,800 0 0 30 856 0 55 1,412 2,237 52,800 52,850 0 0 20 845 0 47 1,401 2,227 52,850 52,900 0 0 9 835 0 39 1,391 2,216 52,900 52,950 0 0 * *If the amount you are looking up from the worksheet is at least $52,900 but less than $52,918, and you have two qualifying children who have valid SSNs, your credit is $2. If the amount you are looking up from the worksheet is $52,918 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit. 824 0 31 1,380 2,206 52,950 53,000 0 0 0 814 0 23 1,370 2,195 53,000 53,050 0 0 0 803 0 15 1,359 2,185 53,050 53,100 0 0 0 792 0 7 1,348 2,174 53,100 53,150 0 0 0 782 0 ** **If the amount you are looking up from the worksheet is at least $53,100 but less than $53,120, and you have one qualifying child who has a valid SSN, your credit $2. If the amount you are looking up from the worksheet is $53,120 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit. 1,338 2,163 53,150 53,200 0 0 0 771 0 0 1,327 2,153 53,200 53,250 0 0 0 761 0 0 1,317 2,142 53,250 53,300 0 0 0 750 0 0 1,306 2,132 53,300 53,350 0 0 0 740 0 0 1,296 2,121 53,350 53,400 0 0 0 729 0 0 1,285 2,111 53,400 53,450 0 0 0 719 0 0 1,275 2,100 53,450 53,500 0 0 0 708 0 0 1,264 2,090 53,500 53,550 0 0 0 698 0 0 1,254 2,079 53,550 53,600 0 0 0 687 0 0 1,243 2,069 53,600 53,650 0 0 0 677 0 0 1,233 2,058 53,650 53,700 0 0 0 666 0 0 1,222 2,048 53,700 53,750 0 0 0 656 0 0 1,212 2,037 53,750 53,800 0 0 0 645 0 0 1,201 2,027 53,800 53,850 0 0 0 634 0 0 1,191 2,016 53,850 53,900 0 0 0 624 0 0 1,180 2,005 53,900 53,950 0 0 0 613 0 0 1,169 1,995 53,950 54,000 0 0 0 603 0 0 1,159 1,984 54,000 54,050 0 0 0 592 0 0 1,148 1,974 54,050 54,100 0 0 0 582 0 0 1,138 1,963 54,100 54,150 0 0 0 571 0 0 1,127 1,953 54,150 54,200 0 0 0 561 0 0 1,117 1,942 54,200 54,250 0 0 0 550 0 0 1,106 1,932 54,250 54,300 0 0 0 540 0 0 1,096 1,921 54,300 54,350 0 0 0 529 0 0 1,085 1,911 54,350 54,400 0 0 0 519 0 0 1,075 1,900 54,400 54,450 0 0 0 508 0 0 1,064 1,890 54,450 54,500 0 0 0 498 0 0 1,054 1,879 54,500 54,550 0 0 0 487 0 0 1,043 1,869 54,550 54,600 0 0 0 477 0 0 1,033 1,858 54,600 54,650 0 0 0 466 0 0 1,022 1,848 54,650 54,700 0 0 0 455 0 0 1,012 1,837 54,700 54,750 0 0 0 445 0 0 1,001 1,826 54,750 54,800 0 0 0 434 0 0 990 1,816 54,800 54,850 0 0 0 424 0 0 980 1,805 54,850 54,900 0 0 0 413 0 0 969 1,795 54,900 54,950 0 0 0 403 0 0 959 1,784 54,950 55,000 0 0 0 392 0 0 948 1,774 55,000 55,050 0 0 0 382 0 0 938 1,763 55,050 55,100 0 0 0 371 0 0 927 1,753 55,100 55,150 0 0 0 361 0 0 917 1,742 55,150 55,200 0 0 0 350 0 0 906 1,732 55,200 55,250 0 0 0 340 0 0 896 1,721 55,250 55,300 0 0 0 329 0 0 885 1,711 55,300 55,350 0 0 0 319 0 0 875 1,700 55,350 55,400 0 0 0 308 0 0 864 1,690 55,400 55,450 0 0 0 298 0 0 854 1,679 55,450 55,500 0 0 0 287 0 0 843 1,669 55,500 55,550 0 0 0 276 0 0 833 1,658 55,550 55,600 0 0 0 266 0 0 822 1,647 55,600 55,650 0 0 0 255 0 0 811 1,637 55,650 55,700 0 0 0 245 0 0 801 1,626 55,700 55,750 0 0 0 234 0 0 790 1,616 55,750 55,800 0 0 0 224 0 0 780 1,605 55,800 55,850 0 0 0 213 0 0 769 1,595 55,850 55,900 0 0 0 203 0 0 759 1,584 55,900 55,950 0 0 0 192 0 0 748 1,574 55,950 56,000 0 0 0 182 0 0 738 1,563 56,000 56,050 0 0 0 171 0 0 727 1,553 56,050 56,100 0 0 0 161 0 0 717 1,542 56,100 56,150 0 0 0 150 0 0 706 1,532 56,150 56,200 0 0 0 140 0 0 696 1,521 56,200 56,250 0 0 0 129 0 0 685 1,511 56,250 56,300 0 0 0 119 0 0 675 1,500 56,300 56,350 0 0 0 108 0 0 664 1,490 56,350 56,400 0 0 0 97 0 0 653 1,479 56,400 56,450 0 0 0 87 0 0 643 1,468 56,450 56,500 0 0 0 76 0 0 632 1,458 56,500 56,550 0 0 0 66 0 0 622 1,447 56,550 56,600 0 0 0 55 0 0 611 1,437 56,600 56,650 0 0 0 45 0 0 601 1,426 56,650 56,700 0 0 0 34 0 0 590 1,416 56,700 56,750 0 0 0 24 0 0 580 1,405 56,750 56,800 0 0 0 13 0 0 569 1,395 56,800 56,850 0 0 0 * *If the amount you are looking up from the worksheet is at least $56,800 but less than $56,838, and you have three qualifying children who have valid SSNs, your credit is $4. If the amount you are looking up from the worksheet is $56,838 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit. 0 0 559 1,384 56,850 56,900 0 0 0 0 0 0 548 1,374 56,900 56,950 0 0 0 0 0 0 538 1,363 56,950 57,000 0 0 0 0 0 0 527 1,353 57,000 57,050 0 0 0 0 0 0 517 1,342 57,050 57,100 0 0 0 0 0 0 506 1,332 57,100 57,150 0 0 0 0 0 0 496 1,321 57,150 57,200 0 0 0 0 0 0 485 1,311 57,200 57,250 0 0 0 0 0 0 474 1,300 57,250 57,300 0 0 0 0 0 0 464 1,289 57,300 57,350 0 0 0 0 0 0 453 1,279 57,350 57,400 0 0 0 0 0 0 443 1,268 57,400 57,450 0 0 0 0 0 0 432 1,258 57,450 57,500 0 0 0 0 0 0 422 1,247 57,500 57,550 0 0 0 0 0 0 411 1,237 57,550 57,600 0 0 0 0 0 0 401 1,226 57,600 57,650 0 0 0 0 0 0 390 1,216 57,650 57,700 0 0 0 0 0 0 380 1,205 57,700 57,750 0 0 0 0 0 0 369 1,195 57,750 57,800 0 0 0 0 0 0 359 1,184 57,800 57,850 0 0 0 0 0 0 348 1,174 57,850 57,900 0 0 0 0 0 0 338 1,163 57,900 57,950 0 0 0 0 0 0 327 1,153 57,950 58,000 0 0 0 0 0 0 317 1,142 58,000 58,050 0 0 0 0 0 0 306 1,132 58,050 58,100 0 0 0 0 0 0 295 1,121 58,100 58,150 0 0 0 0 0 0 285 1,110 58,150 58,200 0 0 0 0 0 0 274 1,100 58,200 58,250 0 0 0 0 0 0 264 1,089 58,250 58,300 0 0 0 0 0 0 253 1,079 58,300 58,350 0 0 0 0 0 0 243 1,068 58,350 58,400 0 0 0 0 0 0 232 1,058 58,400 58,450 0 0 0 0 0 0 222 1,047 58,450 58,500 0 0 0 0 0 0 211 1,037 58,500 58,550 0 0 0 0 0 0 201 1,026 58,550 58,600 0 0 0 0 0 0 190 1,016 58,600 58,650 0 0 0 0 0 0 180 1,005 58,650 58,700 0 0 0 0 0 0 169 995 58,700 58,750 0 0 0 0 0 0 159 984 58,750 58,800 0 0 0 0 0 0 148 974 58,800 58,850 0 0 0 0 0 0 138 963 58,850 58,900 0 0 0 0 0 0 127 952 58,900 58,950 0 0 0 0 0 0 116 942 58,950 59,000 0 0 0 0 0 0 106 931 59,000 59,050 0 0 0 0 0 0 95 921 59,050 59,100 0 0 0 0 0 0 85 910 59,100 59,150 0 0 0 0 0 0 74 900 59,150 59,200 0 0 0 0 0 0 64 889 59,200 59,250 0 0 0 0 0 0 53 879 59,250 59,300 0 0 0 0 0 0 43 868 59,300 59,350 0 0 0 0 0 0 32 858 59,350 59,400 0 0 0 0 0 0 22 847 59,400 59,450 0 0 0 0 0 0 11 837 59,450 59,500 0 0 0 0 0 0 ** **If the amount you are looking up from the worksheet is at least $59,450 but less than $59,478, and you have two qualifying children who have valid SSNs, your credit is $3. If the amount you are looking up from the worksheet is $59,478 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit. 826 59,500 59,550 0 0 0 0 0 0 0 816 59,550 59,600 0 0 0 0 0 0 0 805 59,600 59,650 0 0 0 0 0 0 0 795 59,650 59,700 0 0 0 0 0 0 0 784 59,700 59,750 0 0 0 0 0 0 0 773 59,750 59,800 0 0 0 0 0 0 0 763 59,800 59,850 0 0 0 0 0 0 0 752 59,850 59,900 0 0 0 0 0 0 0 742 59,900 59,950 0 0 0 0 0 0 0 731 59,950 60,000 0 0 0 0 0 0 0 721 60,000 60,050 0 0 0 0 0 0 0 710 60,050 60,100 0 0 0 0 0 0 0 700 60,100 60,150 0 0 0 0 0 0 0 689 60,150 60,200 0 0 0 0 0 0 0 679 60,200 60,250 0 0 0 0 0 0 0 668 60,250 60,300 0 0 0 0 0 0 0 658 60,300 60,350 0 0 0 0 0 0 0 647 60,350 60,400 0 0 0 0 0 0 0 637 60,400 60,450 0 0 0 0 0 0 0 626 60,450 60,500 0 0 0 0 0 0 0 616 60,500 60,550 0 0 0 0 0 0 0 605 60,550 60,600 0 0 0 0 0 0 0 594 60,600 60,650 0 0 0 0 0 0 0 584 60,650 60,700 0 0 0 0 0 0 0 573 60,700 60,750 0 0 0 0 0 0 0 563 60,750 60,800 0 0 0 0 0 0 0 552 60,800 60,850 0 0 0 0 0 0 0 542 60,850 60,900 0 0 0 0 0 0 0 531 60,900 60,950 0 0 0 0 0 0 0 521 60,950 61,000 0 0 0 0 0 0 0 510 61,000 61,050 0 0 0 0 0 0 0 500 61,050 61,100 0 0 0 0 0 0 0 489 61,100 61,150 0 0 0 0 0 0 0 479 61,150 61,200 0 0 0 0 0 0 0 468 61,200 61,250 0 0 0 0 0 0 0 458 61,250 61,300 0 0 0 0 0 0 0 447 61,300 61,350 0 0 0 0 0 0 0 437 61,350 61,400 0 0 0 0 0 0 0 426 61,400 61,450 0 0 0 0 0 0 0 415 61,450 61,500 0 0 0 0 0 0 0 405 61,500 61,550 0 0 0 0 0 0 0 394 61,550 61,600 0 0 0 0 0 0 0 384 61,600 61,650 0 0 0 0 0 0 0 373 61,650 61,700 0 0 0 0 0 0 0 363 61,700 61,750 0 0 0 0 0 0 0 352 61,750 61,800 0 0 0 0 0 0 0 342 61,800 61,850 0 0 0 0 0 0 0 331 61,850 61,900 0 0 0 0 0 0 0 321 61,900 61,950 0 0 0 0 0 0 0 310 61,950 62,000 0 0 0 0 0 0 0 300 62,000 62,050 0 0 0 0 0 0 0 289 62,050 62,100 0 0 0 0 0 0 0 279 62,100 62,150 0 0 0 0 0 0 0 268 62,150 62,200 0 0 0 0 0 0 0 258 62,200 62,250 0 0 0 0 0 0 0 247 62,250 62,300 0 0 0 0 0 0 0 236 62,300 62,350 0 0 0 0 0 0 0 226 62,350 62,400 0 0 0 0 0 0 0 215 62,400 62,450 0 0 0 0 0 0 0 205 62,450 62,500 0 0 0 0 0 0 0 194 62,500 62,550 0 0 0 0 0 0 0 184 62,550 62,600 0 0 0 0 0 0 0 173 62,600 62,650 0 0 0 0 0 0 0 163 62,650 62,700 0 0 0 0 0 0 0 152 62,700 62,750 0 0 0 0 0 0 0 142 62,750 62,800 0 0 0 0 0 0 0 131 62,800 62,850 0 0 0 0 0 0 0 121 62,850 62,900 0 0 0 0 0 0 0 110 62,900 62,950 0 0 0 0 0 0 0 100 62,950 63,000 0 0 0 0 0 0 0 89 63,000 63,050 0 0 0 0 0 0 0 79 63,050 63,100 0 0 0 0 0 0 0 68 63,100 63,150 0 0 0 0 0 0 0 57 63,150 63,200 0 0 0 0 0 0 0 47 63,200 63,250 0 0 0 0 0 0 0 36 63,250 63,300 0 0 0 0 0 0 0 26 63,300 63,350 0 0 0 0 0 0 0 15 63,350 63,400 0 0 0 0 0 0 0 * *If the amount you are looking up from the worksheet is at least $63,350 but less than $63,398, and you have three qualifying children who have valid SSNs, your credit is $5. If the amount you are looking up from the worksheet is $63,398 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit. Line 28 Additional Child Tax Credit See Schedule 8812 (Form 1040) and its instructions for information on figuring and claiming any additional child tax credit that you may qualify to claim. If you are claiming the additional child tax credit, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR. Form 8862, who must file. You must file Form 8862 to claim the additional child tax credit if your child tax credit (refundable or nonrefundable depending on the tax year), additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2023 return to claim the credit for 2023. Don't file Form 8862 if you filed Form 8862 for 2022 and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details. If you take the additional child tax credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the additional child tax credit rules, you won't be allowed to take the child tax credit, the credit for other dependents, or the additional child tax credit for 2 years even if you’re otherwise eligible to do so. If you take the additional child tax credit even though you aren’t eligible and it is later determined that you fraudulently took the credit, you won't be allowed to take the child tax credit, the credit for other dependents, or the additional child tax credit for 10 years. You may also have to pay penalties. Refunds for returns claiming the additional child tax credit can't be issued before mid-February 2024. This delay applies to the entire refund, not just the portion associated with the additional child tax credit. Line 29 American Opportunity Credit If you meet the requirements to claim an education credit (see the instructions for Schedule 3, line 3), enter on line 29 the amount, if any, from Form 8863, line 8. You may be able to increase an education credit and reduce your total tax or increase your tax refund if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income. See Pub. 970 and the Instructions for Form 8863 for more information. Form 8862 required. You must file Form 8862 to claim the American opportunity credit if your American opportunity 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 2023 return to claim the credit for 2023. Don't file Form 8862 if you filed Form 8862 for 2022 and the American opportunity credit was allowed for that year. See Form 8862 and its instructions for details. If you take the American opportunity credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the American opportunity credit rules, you won't be allowed to take the credit for 2 years even if you’re otherwise eligible to do so. If you take the American opportunity credit even though you aren't eligible and it is determined that you fraudulently took the credit, you won't be allowed to take the credit for 10 years. You may also have to pay penalties. Line 30 Line 30 has been reserved for future use. Refund Line 34 Amount Overpaid If line 34 is under $1, we will send a refund only on written request. Refund Offset If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 34 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Bureau of the Fiscal Service. For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from the Fiscal Service. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt. Deposit Refund Into Multiple Accounts If you want your refund to be split and direct deposited into more than one account, file Form 8888. Use Form 8888 to direct deposit your refund (or part of it) to one or more accounts in your name at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States. Injured Spouse If you file a joint return and your spouse hasn’t paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line 34 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refunded to you if certain conditions apply and you complete Form 8379. For details, see Form 8379. Lines 35a Through 35d Amount Refunded to You If you want to check the status of your refund, just use the IRS2Go app or go to IRS.gov/Refunds. See Refund Information, later. Information about your refund will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2023 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Where's My Refund will provide a personalized refund date as soon as the IRS processes your tax return and approves your refund. Claiming a refund for a deceased taxpayer. If you are filing a joint return with your deceased spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310. Effect of refund on benefits. Any refund you receive can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits. Fast Refunds! Join the eight in 10 taxpayers who choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs, later. If you want us to directly deposit the amount shown on line 35a to your checking, savings, health savings, brokerage or other similar account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States: Complete lines 35b through 35d (if you want your refund deposited to only one account), or Check the box on line 35a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to buy paper series I savings bonds. If you don’t want your refund directly deposited to your account, don’t check the box on line 35a. Draw a line through the boxes on lines 35b and 35d. We will send you a check instead. Account must be in your name. Don’t request a deposit of your refund to an account that isn't in your name, such as your tax return preparer’s account. Although you may owe your tax return preparer a fee for preparing your return, don’t have any part of your refund deposited into the preparer's account to pay the fee. The number of refunds that can be directly deposited to a single account or prepaid debit card is limited to three a year. After this limit is reached, paper checks will be sent instead. Learn more at IRS.gov/DepositLimit. Why Use Direct Deposit? You get your refund faster by direct deposit than you do by check. Payment is more secure. There is no check that can get lost or stolen. It is more convenient. You don’t have to make a trip to the bank to deposit your check. It saves tax dollars. It costs the government less to refund by direct deposit. It's proven itself. Nearly 98% of social security and veterans' benefits are sent electronically using direct deposit. If you file a joint return and check the box on line 35a and attach Form 8888 or fill in lines 35b through 35d, your spouse may get at least part of the refund. IRA. You can have your refund (or part of it) directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian won't accept a deposit for 2023). If you don’t, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2023 return during 2024 and don’t notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2024. If you designate your deposit to be for 2023, you must verify that the deposit was actually made to the account by the due date of the return (not counting extensions). If the deposit isn't made by that date, the deposit isn't an IRA contribution for 2023. In that case, you must file an amended 2023 return and reduce any IRA deduction and any retirement savings contributions credit you claimed. You and your spouse, if filing jointly, each may be able to contribute up to $6,500 ($7,500 if age 50 or older at the end of 2023) to a traditional IRA or Roth IRA for 2023. You may owe a penalty if your contributions exceed these limits, and the limits may be lower depending on your compensation and income. For more information on IRA contributions, see Pub. 590-A. For more information on IRAs, see Pub. 590-A and Pub. 590-B. TreasuryDirect®. You can request a deposit of your refund (or part of it) to a TreasuryDirect® online account to buy U.S. Treasury marketable securities, if available, and savings bonds. For more information, go to treasurydirect.gov. Form 8888. You can have your refund directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You don’t need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions. Your refund can be split and directly deposited into up to three different accounts in your name on Form 8888. Line 35a You can't file Form 8888 to split your refund into more than one account or buy paper series I savings bonds if Form 8379, Injured Spouse Allocation, is filed with your return. Line 35b The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check shown later, the routing number is 250250025. C. and M. Keys would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits. Ask your financial institution for the correct routing number to enter on line 35b if: The routing number on a deposit slip is different from the routing number on your checks, Your deposit is to a savings account that doesn't allow you to write checks, or Your checks state they are payable through a financial institution different from the one at which you have your checking account. Line 35c Check the appropriate box for the type of account. Don’t check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the “Checking” or “Savings” box. You must check the correct box to ensure your deposit is accepted. If your deposit is to a TreasuryDirect® online account, check the “Savings” box. Line 35d The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check shown later, the account number is 20202086. Don’t include the check number. If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited. Sample Check—Lines 35b Through 35d Sample Check-Lines 35b Through 35d Sample Check—Lines 35b Through 35d Sample Check—Lines 35b Through 35d Summary: This is a picture of a check to show where the routing number, account number, and check number are located as referred to in the text. There is a note stating "DO NOT include the check number." Footnote: The routing and account numbers may be in different places on your check. Please click here for the text description of the image. Reasons Your Direct Deposit Request Will Be Rejected If any of the following apply, your direct deposit request will be rejected and a check will be sent instead. You are asking to have a joint refund deposited to an individual account, and your financial institution(s) won't allow this. The IRS isn't responsible if a financial institution rejects a direct deposit. The name on your account doesn't match the name on the refund, and your financial institution(s) won't allow a refund to be deposited unless the name on the refund matches the name on the account. Three direct deposits of tax refunds already have been made to the same account or prepaid debit card. You haven't given a valid account number. Any numbers or letters on lines 35b through 35d are crossed out or whited out. The IRS isn't responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted. Line 36 Applied to Your 2024 Estimated Tax Enter on line 36 the amount, if any, of the overpayment on line 34 you want applied to your 2024 estimated tax. We will apply this amount to your account unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement. This election to apply part or all of the amount overpaid to your 2024 estimated tax can't be changed later. Amount You Owe To avoid interest and penalties, pay your taxes in full by the due date of your return (not including extensions)—April 15, 2024, for most taxpayers. You don’t have to pay if line 37 is under $1. Include any estimated tax penalty from line 38 in the amount you enter on line 37. Don’t include any estimated payments for 2024 in this payment. Instead, make the estimated payment separately. Bad check or payment. The penalty for writing a bad check to the IRS is $25 or 2% of the check, whichever is more. However, if the amount of the check is less than $25, the penalty equals the amount of the check. This also applies to other forms of payment if the IRS doesn’t receive the funds. Use Tax Topic 206. Line 37 Amount You Owe The IRS offers several payment options. You can pay online, by phone, mobile device, cash (maximum $1,000 per day and per transaction), check, or money order. Go to IRS.gov/Payments for payment options. Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more information, go to IRS.gov/Payments. You can pay using any of the following methods. Your Online Account. You can now make tax payments through your online account, including balance payments, estimated tax payments, or other types. You can also see your payment history and other tax records there. Go to IRS.gov/Account. IRS Direct Pay. For online transfers directly from your checking or savings account at no cost to you, go to IRS.gov/Payments. Pay by Card or Digital Wallet. To pay by debit or credit card, or digital wallet, go to IRS.gov/Payments. A fee is charged by these service providers. You can also pay by phone with a debit or credit card. See Debit or credit card under Pay by Phone, later. Electronic Funds Withdrawal (EFW) is an integrated e-file/e-pay option offered when filing your federal taxes electronically using tax return preparation software, through a tax professional, or the IRS at IRS.gov/Payments. Online Payment Agreement. If you can’t pay in full by the due date of your tax return, you can apply for an online monthly installment agreement at IRS.gov/OPA. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. A user fee is charged. Electronic Federal Tax Payment System (EFTPS). Allows you to pay your taxes online or by phone directly from your checking or savings account. There is no fee for this service. You must be enrolled either online or have an enrollment form mailed to you. See EFTPS under Pay by Phone later. Pay by Phone Paying by phone is another safe and secure method of paying electronically. Use one of the following methods: (1) call one of the debit or credit card service providers, or (2) use the Electronic Federal Tax Payment System (EFTPS) to pay directly from your checking or saving account. Debit or credit card. Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount. WorldPay US, Inc. 844-729-8298 (844-PAY-TAX-8TM) www.payUSAtax.com ACI Payments, Inc. 888-UPAY-TAXTM (888-872-9829) fed.acipayonline.com Link2Gov Corporation 888-PAY-1040TM (888-729-1040) www.PAY1040.com EFTPS. To get more information about EFTPS or to enroll in EFTPS, visit EFTPS.gov or call 800-555-4477. To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number or 800-733-4829. Additional information about EFTPS is also available in Pub. 966. Pay by Mobile Device To pay through your mobile device, download the IRS2Go app. Pay by Cash Cash is an in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment, choose a payment processor online at fed.acipayonline.com or www.PAY1040.com. For more information, go to IRS.gov/paywithcash or see Pub. 5250. Do not send cash payments through the mail. Pay by Check or Money Order Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick, and easy electronic payment options might be right for you. If you choose to mail a tax payment, make your check or money order payable to “United States Treasury” for the full amount due. Don’t send cash. Don’t attach the payment to your return. Write “2023 Form 1040” or “2023 Form 1040-SR” and your name, address, daytime phone number, and social security number (SSN) on your payment and attach Form 1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/Form1040V. If you are filing a joint return, enter the SSN shown first on your tax return. To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Don’t use dashes or lines (for example, don’t enter “$ XXX–” or “$ XXXxx/100”). Mail your 2023 tax return, payment, and Form 1040-V to the address shown on the form that applies to you. If you e-filed your return, but choose to make a payment through the mail, mail your 2023 payment and Form 1040-V to the address shown on the form that applies to you. Notice to taxpayers presenting checks. When you provide a check as payment, you authorize us either to use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day we receive your payment, and you will not receive your check back from your financial institution. No checks of $100 million or more accepted. The IRS can’t accept a single check (including a cashier’s check) for amounts of $100,000,000 ($100 million) or more. If you are sending $100 million or more by check, you’ll need to spread the payment over 2 or more checks with each check made out for an amount less than $100 million. This limit doesn’t apply to other methods of payment (such as electronic payments). Please consider a method of payment other than check if the amount of the payment is over $100 million. What if You Can't Pay? If you can't pay the full amount shown on line 37 when you file, you can ask for: An installment agreement, or An extension of time to pay. Installment agreement. Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by the due date of your return (not counting extensions)—April 15, 2024, for most people. You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment. To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov and click on Apply for an Online Payment Plan. Extension of time to pay. If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by the due date of your return (not counting extensions)—April 15, 2024, for most people. An extension generally won't be granted for more than 6 months. You will be charged interest on the tax not paid by April 15, 2024. You must pay the tax before the extension runs out. If you do not pay the tax by the extended due date, penalties and interest will be imposed until taxes are paid in full. For the most up-to-date information on Form 1127, go to IRS.gov/Form1127. Line 38 Estimated Tax Penalty You may owe this penalty if: Line 37 is at least $1,000 and it is more than 10% of the tax shown on your return, or You didn't pay enough estimated tax by any of the due dates. This is true even if you are due a refund. For most people, the “tax shown on your return” is the amount on your 2023 Form 1040 or 1040-SR, line 24, minus the total of any amounts shown on lines 27, 28, and 29; Schedule 3, lines 9 and 12; Schedule H, lines 8e and 8f; and Forms 8828, 4137, 5329 (Parts III through IX only), and 8919. Also subtract from line 24 any: Tax on an excess parachute payment, Excise tax on insider stock compensation of an expatriated corporation, Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, Look-back interest due under section 167(g) or 460(b), When figuring the amount on line 24, include household employment taxes only if line 25d is more than zero or you would owe the penalty even if you didn't include those taxes. Exception. You won't owe the penalty if your 2022 tax return was for a tax year of 12 full months and either of the following applies. You had no tax shown on your 2022 return and you were a U.S. citizen or resident for all of 2022. The total of lines 25d, 26, and Schedule 3, line 11, on your 2023 return is at least 100% of the tax shown on your 2022 return (110% of that amount if you aren't a farmer or fisherman, and your adjusted gross income (AGI) shown on your 2022 return was more than $150,000 (more than $75,000 if married filing separately for 2023)). Your estimated tax payments for 2023 must have been made on time and for the required amount. For most people, the “tax shown on your 2022 return” is the amount on your 2022 Form 1040 or 1040-SR, line 24, minus the total of any amounts shown on lines 27, 28, and 29; Schedule 3, lines 9, 12, 13b, and 13h; and Forms 8828, 4137, 5329 (Parts III through IX only), and 8919. Also subtract from line 24 any: Tax on an excess parachute payment, Excise tax on insider stock compensation of an expatriated corporation, Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, and Look-back interest due under section 167(g) or 460(b). When figuring the amount on line 24, include household employment taxes only if line 25d is more than zero or you would have owed the estimated tax penalty for 2022 even if you didn't include those taxes. If the Exception just described doesn't apply, see the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210. Figuring the Penalty If you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishermen). Enter any penalty on line 38. Add the penalty to any tax due and enter the total on line 37. However, if you have an overpayment on line 34, subtract the penalty from the amount you would otherwise enter on line 35a or line 36. Lines 35a, 36, and 38 must equal line 34. If the penalty is more than the overpayment on line 34, enter -0- on lines 35a and 36. Then, subtract line 34 from line 38 and enter the result on line 37. Don’t file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records. Because Form 2210 is complicated, you can leave line 38 blank and the IRS will figure the penalty and send you a bill. We won't charge you interest on the penalty if you pay by the date specified on the bill. There are situations where the IRS can't figure your penalty for you and you must file Form 2210. See Form 2210 for details. Third Party Designee If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2023 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also enter the designee's name, phone number, and any five digits the designee chooses as their personal identification number (PIN). If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to: Give the IRS any information that is missing from your return; Call the IRS for information about the processing of your return or the status of your refund or payment(s); Receive copies of notices or transcripts related to your return, upon request; and Respond to certain IRS notices about math errors, offsets, and return preparation. You aren't authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947. This authorization will automatically end no later than the due date (not counting extensions) for filing your 2024 tax return. This is April 15, 2025, for most people. Sign Your Return Form 1040 or 1040-SR isn't considered a valid return unless you sign it in accordance with the requirements in these instructions. If you are filing a joint return, your spouse must also sign. If your spouse can't sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return with your spouse who died in 2023, see Death of a Taxpayer, earlier. Court-Appointed Conservator, Guardian, or Other Fiduciary If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040 or 1040-SR, sign your name for the individual and file Form 56. Child's Return If your child can't sign their return, either parent can sign the child's name in the space provided. Then, enter “By (your signature), parent for minor child.” Requirements for a Paper Return You must handwrite your signature on your return if you file it on paper. Digital, electronic, or typed-font signatures are not valid signatures for Forms 1040 or 1040-SR filed on paper. Requirements for an Electronic Return To file your return electronically, you must sign the return electronically using a personal identification number (PIN) and provide the information described below. If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. If we issued you an identity protection personal identification number (IP PIN) (as described in more detail below), all six digits of your IP PIN must appear in the IP PIN spaces provided next to the space for your occupation for your electronic signature to be complete. Failure to include an issued IP PIN on the electronic return will result in an invalid signature and a rejected return. If you are filing a joint return and both taxpayers were issued an IP PIN, enter both IP PINs in the spaces provided. Self-Select PIN. The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Your electronic return is considered a validly signed return only when it includes your PIN, last name, date of birth, IP PIN, if applicable, and your adjusted gross income (AGI) from your originally filed 2022 federal income tax return, if applicable. If you're filing jointly, your electronic return must also include your spouse's PIN, last name, date of birth, IP PIN, if applicable, and AGI, if applicable, in order to be considered validly signed. Don’t use your AGI from an amended return (Form 1040-X) or a math error correction made by the IRS. AGI is the amount shown on your 2022 Form 1040 or 1040-SR, line 11. If you don’t have your 2022 income tax return, call the IRS at 800-908-9946 to get a free transcript of your return or visit IRS.gov/Transcript. (If you filed electronically last year, you, and your spouse if filing jointly, may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five-digit PIN you used to electronically sign your 2022 return.) You can't use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2023. Practitioner PIN. The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Your electronic return is considered a validly signed return only when it includes your PIN, last name, date of birth, and IP PIN, if applicable. If you're filing jointly, your electronic return must also include your spouse's PIN, last name, date of birth, and IP PIN, if applicable in order to be considered validly signed. The practitioner can provide you with details. Form 8453. You must send in a paper Form 8453 if you have to attach certain forms or other documents that can't be electronically filed. See Form 8453. Identity Protection PIN All taxpayers are now eligible for an Identity Protection Personal Identification Number (IP PIN). For more information, see Pub. 5477. To apply for an IP PIN, go to IRS.gov/IPPIN and use the Get an IP PIN tool. If you received an IP PIN from the IRS, enter it in the IP PIN spaces provided next to the space for your occupation. You must correctly enter all six numbers of your IP PIN. If you didn't receive an IP PIN, leave these spaces blank. New IP PINs are generated every year. They will generally be sent out by mid-January 2024. Use this IP PIN on your 2023 return as well as any prior-year returns you file in 2024. If you are filing a joint return and both taxpayers receive an IP PIN, enter both IP PINs in the spaces provided. If you need more information, including how to retrieve your IP PIN online go to IRS.gov/IPPIN. If you’re unable to retrieve your IP PIN online, you can call 800-908-4490. Phone Number and Email Address You have the option of entering your phone number and email address in the spaces provided. There will be no effect on the processing of your return if you choose not to enter this information. Note that the IRS initiates most contacts through regular mail delivered by the United States Postal Service. For information on how to report phone scams or unsolicited emails claiming to be from the IRS, see Secure Your Tax Records From Identity Theft, later. Paid Preparer Must Sign Your Return Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but doesn't charge you shouldn’t sign your return. If your paid preparer is self-employed, then they should check the “self-employed” checkbox. Assemble Your Return Assemble any schedules and forms behind Form 1040 or 1040-SR in order of the “Attachment Sequence No.” shown in the upper-right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. File your return, schedules, and other attachments on standard size paper. Cutting the paper may cause problems in processing your return. Don’t attach correspondence or other items unless required to do so. Attach Forms W-2 and 2439 to Form 1040 or 1040-SR. If you received a Form W-2c (a corrected Form W-2), attach your original Forms W-2 and any Forms W-2c. Attach Forms W-2G and 1099-R to Form 1040 or 1040-SR if tax was withheld. 1040 - Main Contents Tax Table 2023 Tax Table See the instructions for line 16 to see if you must use the Tax Table below to figure your tax. Tax Table Example Please click here for the text description of the image. Example. A married couple are filing a joint return. Their taxable income on Form 1040, line 15, is $25,300. First, they find the $25,300-25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,599. This is the tax amount they should enter in the entry space on Form 1040, line 16. If line 15 (taxable income) is— And you are— At least But less than Single Married filing jointly * * This column must also be used by a qualifying surviving spouse. Married filing sepa- rately Head of a house- hold Your tax is— 0 5 0 0 0 0 5 15 1 1 1 1 15 25 2 2 2 2 25 50 4 4 4 4 50 75 6 6 6 6 75 100 9 9 9 9 100 125 11 11 11 11 125 150 14 14 14 14 150 175 16 16 16 16 175 200 19 19 19 19 200 225 21 21 21 21 225 250 24 24 24 24 250 275 26 26 26 26 275 300 29 29 29 29 300 325 31 31 31 31 325 350 34 34 34 34 350 375 36 36 36 36 375 400 39 39 39 39 400 425 41 41 41 41 425 450 44 44 44 44 450 475 46 46 46 46 475 500 49 49 49 49 500 525 51 51 51 51 525 550 54 54 54 54 550 575 56 56 56 56 575 600 59 59 59 59 600 625 61 61 61 61 625 650 64 64 64 64 650 675 66 66 66 66 675 700 69 69 69 69 700 725 71 71 71 71 725 750 74 74 74 74 750 775 76 76 76 76 775 800 79 79 79 79 800 825 81 81 81 81 825 850 84 84 84 84 850 875 86 86 86 86 875 900 89 89 89 89 900 925 91 91 91 91 925 950 94 94 94 94 950 975 96 96 96 96 975 1,000 99 99 99 99 1,000 1,000 1,025 101 101 101 101 1,025 1,050 104 104 104 104 1,050 1,075 106 106 106 106 1,075 1,100 109 109 109 109 1,100 1,125 111 111 111 111 1,125 1,150 114 114 114 114 1,150 1,175 116 116 116 116 1,175 1,200 119 119 119 119 1,200 1,225 121 121 121 121 1,225 1,250 124 124 124 124 1,250 1,275 126 126 126 126 1,275 1,300 129 129 129 129 1,300 1,325 131 131 131 131 1,325 1,350 134 134 134 134 1,350 1,375 136 136 136 136 1,375 1,400 139 139 139 139 1,400 1,425 141 141 141 141 1,425 1,450 144 144 144 144 1,450 1,475 146 146 146 146 1,475 1,500 149 149 149 149 1,500 1,525 151 151 151 151 1,525 1,550 154 154 154 154 1,550 1,575 156 156 156 156 1,575 1,600 159 159 159 159 1,600 1,625 161 161 161 161 1,625 1,650 164 164 164 164 1,650 1,675 166 166 166 166 1,675 1,700 169 169 169 169 1,700 1,725 171 171 171 171 1,725 1,750 174 174 174 174 1,750 1,775 176 176 176 176 1,775 1,800 179 179 179 179 1,800 1,825 181 181 181 181 1,825 1,850 184 184 184 184 1,850 1,875 186 186 186 186 1,875 1,900 189 189 189 189 1,900 1,925 191 191 191 191 1,925 1,950 194 194 194 194 1,950 1,975 196 196 196 196 1,975 2,000 199 199 199 199 2,000 2,000 2,025 201 201 201 201 2,025 2,050 204 204 204 204 2,050 2,075 206 206 206 206 2,075 2,100 209 209 209 209 2,100 2,125 211 211 211 211 2,125 2,150 214 214 214 214 2,150 2,175 216 216 216 216 2,175 2,200 219 219 219 219 2,200 2,225 221 221 221 221 2,225 2,250 224 224 224 224 2,250 2,275 226 226 226 226 2,275 2,300 229 229 229 229 2,300 2,325 231 231 231 231 2,325 2,350 234 234 234 234 2,350 2,375 236 236 236 236 2,375 2,400 239 239 239 239 2,400 2,425 241 241 241 241 2,425 2,450 244 244 244 244 2,450 2,475 246 246 246 246 2,475 2,500 249 249 249 249 2,500 2,525 251 251 251 251 2,525 2,550 254 254 254 254 2,550 2,575 256 256 256 256 2,575 2,600 259 259 259 259 2,600 2,625 261 261 261 261 2,625 2,650 264 264 264 264 2,650 2,675 266 266 266 266 2,675 2,700 269 269 269 269 2,700 2,725 271 271 271 271 2,725 2,750 274 274 274 274 2,750 2,775 276 276 276 276 2,775 2,800 279 279 279 279 2,800 2,825 281 281 281 281 2,825 2,850 284 284 284 284 2,850 2,875 286 286 286 286 2,875 2,900 289 289 289 289 2,900 2,925 291 291 291 291 2,925 2,950 294 294 294 294 2,950 2,975 296 296 296 296 2,975 3,000 299 299 299 299 3,000 3,000 3,050 303 303 303 303 3,050 3,100 308 308 308 308 3,100 3,150 313 313 313 313 3,150 3,200 318 318 318 318 3,200 3,250 323 323 323 323 3,250 3,300 328 328 328 328 3,300 3,350 333 333 333 333 3,350 3,400 338 338 338 338 3,400 3,450 343 343 343 343 3,450 3,500 348 348 348 348 3,500 3,550 353 353 353 353 3,550 3,600 358 358 358 358 3,600 3,650 363 363 363 363 3,650 3,700 368 368 368 368 3,700 3,750 373 373 373 373 3,750 3,800 378 378 378 378 3,800 3,850 383 383 383 383 3,850 3,900 388 388 388 388 3,900 3,950 393 393 393 393 3,950 4,000 398 398 398 398 4,000 4,000 4,050 403 403 403 403 4,050 4,100 408 408 408 408 4,100 4,150 413 413 413 413 4,150 4,200 418 418 418 418 4,200 4,250 423 423 423 423 4,250 4,300 428 428 428 428 4,300 4,350 433 433 433 433 4,350 4,400 438 438 438 438 4,400 4,450 443 443 443 443 4,450 4,500 448 448 448 448 4,500 4,550 453 453 453 453 4,550 4,600 458 458 458 458 4,600 4,650 463 463 463 463 4,650 4,700 468 468 468 468 4,700 4,750 473 473 473 473 4,750 4,800 478 478 478 478 4,800 4,850 483 483 483 483 4,850 4,900 488 488 488 488 4,900 4,950 493 493 493 493 4,950 5,000 498 498 498 498 5,000 5,000 5,050 503 503 503 503 5,050 5,100 508 508 508 508 5,100 5,150 513 513 513 513 5,150 5,200 518 518 518 518 5,200 5,250 523 523 523 523 5,250 5,300 528 528 528 528 5,300 5,350 533 533 533 533 5,350 5,400 538 538 538 538 5,400 5,450 543 543 543 543 5,450 5,500 548 548 548 548 5,500 5,550 553 553 553 553 5,550 5,600 558 558 558 558 5,600 5,650 563 563 563 563 5,650 5,700 568 568 568 568 5,700 5,750 573 573 573 573 5,750 5,800 578 578 578 578 5,800 5,850 583 583 583 583 5,850 5,900 588 588 588 588 5,900 5,950 593 593 593 593 5,950 6,000 598 598 598 598 6,000 6,000 6,050 603 603 603 603 6,050 6,100 608 608 608 608 6,100 6,150 613 613 613 613 6,150 6,200 618 618 618 618 6,200 6,250 623 623 623 623 6,250 6,300 628 628 628 628 6,300 6,350 633 633 633 633 6,350 6,400 638 638 638 638 6,400 6,450 643 643 643 643 6,450 6,500 648 648 648 648 6,500 6,550 653 653 653 653 6,550 6,600 658 658 658 658 6,600 6,650 663 663 663 663 6,650 6,700 668 668 668 668 6,700 6,750 673 673 673 673 6,750 6,800 678 678 678 678 6,800 6,850 683 683 683 683 6,850 6,900 688 688 688 688 6,900 6,950 693 693 693 693 6,950 7,000 698 698 698 698 7,000 7,000 7,050 703 703 703 703 7,050 7,100 708 708 708 708 7,100 7,150 713 713 713 713 7,150 7,200 718 718 718 718 7,200 7,250 723 723 723 723 7,250 7,300 728 728 728 728 7,300 7,350 733 733 733 733 7,350 7,400 738 738 738 738 7,400 7,450 743 743 743 743 7,450 7,500 748 748 748 748 7,500 7,550 753 753 753 753 7,550 7,600 758 758 758 758 7,600 7,650 763 763 763 763 7,650 7,700 768 768 768 768 7,700 7,750 773 773 773 773 7,750 7,800 778 778 778 778 7,800 7,850 783 783 783 783 7,850 7,900 788 788 788 788 7,900 7,950 793 793 793 793 7,950 8,000 798 798 798 798 8,000 8,000 8,050 803 803 803 803 8,050 8,100 808 808 808 808 8,100 8,150 813 813 813 813 8,150 8,200 818 818 818 818 8,200 8,250 823 823 823 823 8,250 8,300 828 828 828 828 8,300 8,350 833 833 833 833 8,350 8,400 838 838 838 838 8,400 8,450 843 843 843 843 8,450 8,500 848 848 848 848 8,500 8,550 853 853 853 853 8,550 8,600 858 858 858 858 8,600 8,650 863 863 863 863 8,650 8,700 868 868 868 868 8,700 8,750 873 873 873 873 8,750 8,800 878 878 878 878 8,800 8,850 883 883 883 883 8,850 8,900 888 888 888 888 8,900 8,950 893 893 893 893 8,950 9,000 898 898 898 898 9,000 9,000 9,050 903 903 903 903 9,050 9,100 908 908 908 908 9,100 9,150 913 913 913 913 9,150 9,200 918 918 918 918 9,200 9,250 923 923 923 923 9,250 9,300 928 928 928 928 9,300 9,350 933 933 933 933 9,350 9,400 938 938 938 938 9,400 9,450 943 943 943 943 9,450 9,500 948 948 948 948 9,500 9,550 953 953 953 953 9,550 9,600 958 958 958 958 9,600 9,650 963 963 963 963 9,650 9,700 968 968 968 968 9,700 9,750 973 973 973 973 9,750 9,800 978 978 978 978 9,800 9,850 983 983 983 983 9,850 9,900 988 988 988 988 9,900 9,950 993 993 993 993 9,950 10,000 998 998 998 998 10,000 10,000 10,050 1,003 1,003 1,003 1,003 10,050 10,100 1,008 1,008 1,008 1,008 10,100 10,150 1,013 1,013 1,013 1,013 10,150 10,200 1,018 1,018 1,018 1,018 10,200 10,250 1,023 1,023 1,023 1,023 10,250 10,300 1,028 1,028 1,028 1,028 10,300 10,350 1,033 1,033 1,033 1,033 10,350 10,400 1,038 1,038 1,038 1,038 10,400 10,450 1,043 1,043 1,043 1,043 10,450 10,500 1,048 1,048 1,048 1,048 10,500 10,550 1,053 1,053 1,053 1,053 10,550 10,600 1,058 1,058 1,058 1,058 10,600 10,650 1,063 1,063 1,063 1,063 10,650 10,700 1,068 1,068 1,068 1,068 10,700 10,750 1,073 1,073 1,073 1,073 10,750 10,800 1,078 1,078 1,078 1,078 10,800 10,850 1,083 1,083 1,083 1,083 10,850 10,900 1,088 1,088 1,088 1,088 10,900 10,950 1,093 1,093 1,093 1,093 10,950 11,000 1,098 1,098 1,098 1,098 11,000 11,000 11,050 1,103 1,103 1,103 1,103 11,050 11,100 1,109 1,108 1,109 1,108 11,100 11,150 1,115 1,113 1,115 1,113 11,150 11,200 1,121 1,118 1,121 1,118 11,200 11,250 1,127 1,123 1,127 1,123 11,250 11,300 1,133 1,128 1,133 1,128 11,300 11,350 1,139 1,133 1,139 1,133 11,350 11,400 1,145 1,138 1,145 1,138 11,400 11,450 1,151 1,143 1,151 1,143 11,450 11,500 1,157 1,148 1,157 1,148 11,500 11,550 1,163 1,153 1,163 1,153 11,550 11,600 1,169 1,158 1,169 1,158 11,600 11,650 1,175 1,163 1,175 1,163 11,650 11,700 1,181 1,168 1,181 1,168 11,700 11,750 1,187 1,173 1,187 1,173 11,750 11,800 1,193 1,178 1,193 1,178 11,800 11,850 1,199 1,183 1,199 1,183 11,850 11,900 1,205 1,188 1,205 1,188 11,900 11,950 1,211 1,193 1,211 1,193 11,950 12,000 1,217 1,198 1,217 1,198 12,000 12,000 12,050 1,223 1,203 1,223 1,203 12,050 12,100 1,229 1,208 1,229 1,208 12,100 12,150 1,235 1,213 1,235 1,213 12,150 12,200 1,241 1,218 1,241 1,218 12,200 12,250 1,247 1,223 1,247 1,223 12,250 12,300 1,253 1,228 1,253 1,228 12,300 12,350 1,259 1,233 1,259 1,233 12,350 12,400 1,265 1,238 1,265 1,238 12,400 12,450 1,271 1,243 1,271 1,243 12,450 12,500 1,277 1,248 1,277 1,248 12,500 12,550 1,283 1,253 1,283 1,253 12,550 12,600 1,289 1,258 1,289 1,258 12,600 12,650 1,295 1,263 1,295 1,263 12,650 12,700 1,301 1,268 1,301 1,268 12,700 12,750 1,307 1,273 1,307 1,273 12,750 12,800 1,313 1,278 1,313 1,278 12,800 12,850 1,319 1,283 1,319 1,283 12,850 12,900 1,325 1,288 1,325 1,288 12,900 12,950 1,331 1,293 1,331 1,293 12,950 13,000 1,337 1,298 1,337 1,298 13,000 13,000 13,050 1,343 1,303 1,343 1,303 13,050 13,100 1,349 1,308 1,349 1,308 13,100 13,150 1,355 1,313 1,355 1,313 13,150 13,200 1,361 1,318 1,361 1,318 13,200 13,250 1,367 1,323 1,367 1,323 13,250 13,300 1,373 1,328 1,373 1,328 13,300 13,350 1,379 1,333 1,379 1,333 13,350 13,400 1,385 1,338 1,385 1,338 13,400 13,450 1,391 1,343 1,391 1,343 13,450 13,500 1,397 1,348 1,397 1,348 13,500 13,550 1,403 1,353 1,403 1,353 13,550 13,600 1,409 1,358 1,409 1,358 13,600 13,650 1,415 1,363 1,415 1,363 13,650 13,700 1,421 1,368 1,421 1,368 13,700 13,750 1,427 1,373 1,427 1,373 13,750 13,800 1,433 1,378 1,433 1,378 13,800 13,850 1,439 1,383 1,439 1,383 13,850 13,900 1,445 1,388 1,445 1,388 13,900 13,950 1,451 1,393 1,451 1,393 13,950 14,000 1,457 1,398 1,457 1,398 14,000 14,000 14,050 1,463 1,403 1,463 1,403 14,050 14,100 1,469 1,408 1,469 1,408 14,100 14,150 1,475 1,413 1,475 1,413 14,150 14,200 1,481 1,418 1,481 1,418 14,200 14,250 1,487 1,423 1,487 1,423 14,250 14,300 1,493 1,428 1,493 1,428 14,300 14,350 1,499 1,433 1,499 1,433 14,350 14,400 1,505 1,438 1,505 1,438 14,400 14,450 1,511 1,443 1,511 1,443 14,450 14,500 1,517 1,448 1,517 1,448 14,500 14,550 1,523 1,453 1,523 1,453 14,550 14,600 1,529 1,458 1,529 1,458 14,600 14,650 1,535 1,463 1,535 1,463 14,650 14,700 1,541 1,468 1,541 1,468 14,700 14,750 1,547 1,473 1,547 1,473 14,750 14,800 1,553 1,478 1,553 1,478 14,800 14,850 1,559 1,483 1,559 1,483 14,850 14,900 1,565 1,488 1,565 1,488 14,900 14,950 1,571 1,493 1,571 1,493 14,950 15,000 1,577 1,498 1,577 1,498 15,000 15,000 15,050 1,583 1,503 1,583 1,503 15,050 15,100 1,589 1,508 1,589 1,508 15,100 15,150 1,595 1,513 1,595 1,513 15,150 15,200 1,601 1,518 1,601 1,518 15,200 15,250 1,607 1,523 1,607 1,523 15,250 15,300 1,613 1,528 1,613 1,528 15,300 15,350 1,619 1,533 1,619 1,533 15,350 15,400 1,625 1,538 1,625 1,538 15,400 15,450 1,631 1,543 1,631 1,543 15,450 15,500 1,637 1,548 1,637 1,548 15,500 15,550 1,643 1,553 1,643 1,553 15,550 15,600 1,649 1,558 1,649 1,558 15,600 15,650 1,655 1,563 1,655 1,563 15,650 15,700 1,661 1,568 1,661 1,568 15,700 15,750 1,667 1,573 1,667 1,573 15,750 15,800 1,673 1,578 1,673 1,579 15,800 15,850 1,679 1,583 1,679 1,585 15,850 15,900 1,685 1,588 1,685 1,591 15,900 15,950 1,691 1,593 1,691 1,597 15,950 16,000 1,697 1,598 1,697 1,603 16,000 16,000 16,050 1,703 1,603 1,703 1,609 16,050 16,100 1,709 1,608 1,709 1,615 16,100 16,150 1,715 1,613 1,715 1,621 16,150 16,200 1,721 1,618 1,721 1,627 16,200 16,250 1,727 1,623 1,727 1,633 16,250 16,300 1,733 1,628 1,733 1,639 16,300 16,350 1,739 1,633 1,739 1,645 16,350 16,400 1,745 1,638 1,745 1,651 16,400 16,450 1,751 1,643 1,751 1,657 16,450 16,500 1,757 1,648 1,757 1,663 16,500 16,550 1,763 1,653 1,763 1,669 16,550 16,600 1,769 1,658 1,769 1,675 16,600 16,650 1,775 1,663 1,775 1,681 16,650 16,700 1,781 1,668 1,781 1,687 16,700 16,750 1,787 1,673 1,787 1,693 16,750 16,800 1,793 1,678 1,793 1,699 16,800 16,850 1,799 1,683 1,799 1,705 16,850 16,900 1,805 1,688 1,805 1,711 16,900 16,950 1,811 1,693 1,811 1,717 16,950 17,000 1,817 1,698 1,817 1,723 17,000 17,000 17,050 1,823 1,703 1,823 1,729 17,050 17,100 1,829 1,708 1,829 1,735 17,100 17,150 1,835 1,713 1,835 1,741 17,150 17,200 1,841 1,718 1,841 1,747 17,200 17,250 1,847 1,723 1,847 1,753 17,250 17,300 1,853 1,728 1,853 1,759 17,300 17,350 1,859 1,733 1,859 1,765 17,350 17,400 1,865 1,738 1,865 1,771 17,400 17,450 1,871 1,743 1,871 1,777 17,450 17,500 1,877 1,748 1,877 1,783 17,500 17,550 1,883 1,753 1,883 1,789 17,550 17,600 1,889 1,758 1,889 1,795 17,600 17,650 1,895 1,763 1,895 1,801 17,650 17,700 1,901 1,768 1,901 1,807 17,700 17,750 1,907 1,773 1,907 1,813 17,750 17,800 1,913 1,778 1,913 1,819 17,800 17,850 1,919 1,783 1,919 1,825 17,850 17,900 1,925 1,788 1,925 1,831 17,900 17,950 1,931 1,793 1,931 1,837 17,950 18,000 1,937 1,798 1,937 1,843 18,000 18,000 18,050 1,943 1,803 1,943 1,849 18,050 18,100 1,949 1,808 1,949 1,855 18,100 18,150 1,955 1,813 1,955 1,861 18,150 18,200 1,961 1,818 1,961 1,867 18,200 18,250 1,967 1,823 1,967 1,873 18,250 18,300 1,973 1,828 1,973 1,879 18,300 18,350 1,979 1,833 1,979 1,885 18,350 18,400 1,985 1,838 1,985 1,891 18,400 18,450 1,991 1,843 1,991 1,897 18,450 18,500 1,997 1,848 1,997 1,903 18,500 18,550 2,003 1,853 2,003 1,909 18,550 18,600 2,009 1,858 2,009 1,915 18,600 18,650 2,015 1,863 2,015 1,921 18,650 18,700 2,021 1,868 2,021 1,927 18,700 18,750 2,027 1,873 2,027 1,933 18,750 18,800 2,033 1,878 2,033 1,939 18,800 18,850 2,039 1,883 2,039 1,945 18,850 18,900 2,045 1,888 2,045 1,951 18,900 18,950 2,051 1,893 2,051 1,957 18,950 19,000 2,057 1,898 2,057 1,963 19,000 19,000 19,050 2,063 1,903 2,063 1,969 19,050 19,100 2,069 1,908 2,069 1,975 19,100 19,150 2,075 1,913 2,075 1,981 19,150 19,200 2,081 1,918 2,081 1,987 19,200 19,250 2,087 1,923 2,087 1,993 19,250 19,300 2,093 1,928 2,093 1,999 19,300 19,350 2,099 1,933 2,099 2,005 19,350 19,400 2,105 1,938 2,105 2,011 19,400 19,450 2,111 1,943 2,111 2,017 19,450 19,500 2,117 1,948 2,117 2,023 19,500 19,550 2,123 1,953 2,123 2,029 19,550 19,600 2,129 1,958 2,129 2,035 19,600 19,650 2,135 1,963 2,135 2,041 19,650 19,700 2,141 1,968 2,141 2,047 19,700 19,750 2,147 1,973 2,147 2,053 19,750 19,800 2,153 1,978 2,153 2,059 19,800 19,850 2,159 1,983 2,159 2,065 19,850 19,900 2,165 1,988 2,165 2,071 19,900 19,950 2,171 1,993 2,171 2,077 19,950 20,000 2,177 1,998 2,177 2,083 20,000 20,000 20,050 2,183 2,003 2,183 2,089 20,050 20,100 2,189 2,008 2,189 2,095 20,100 20,150 2,195 2,013 2,195 2,101 20,150 20,200 2,201 2,018 2,201 2,107 20,200 20,250 2,207 2,023 2,207 2,113 20,250 20,300 2,213 2,028 2,213 2,119 20,300 20,350 2,219 2,033 2,219 2,125 20,350 20,400 2,225 2,038 2,225 2,131 20,400 20,450 2,231 2,043 2,231 2,137 20,450 20,500 2,237 2,048 2,237 2,143 20,500 20,550 2,243 2,053 2,243 2,149 20,550 20,600 2,249 2,058 2,249 2,155 20,600 20,650 2,255 2,063 2,255 2,161 20,650 20,700 2,261 2,068 2,261 2,167 20,700 20,750 2,267 2,073 2,267 2,173 20,750 20,800 2,273 2,078 2,273 2,179 20,800 20,850 2,279 2,083 2,279 2,185 20,850 20,900 2,285 2,088 2,285 2,191 20,900 20,950 2,291 2,093 2,291 2,197 20,950 21,000 2,297 2,098 2,297 2,203 21,000 21,000 21,050 2,303 2,103 2,303 2,209 21,050 21,100 2,309 2,108 2,309 2,215 21,100 21,150 2,315 2,113 2,315 2,221 21,150 21,200 2,321 2,118 2,321 2,227 21,200 21,250 2,327 2,123 2,327 2,233 21,250 21,300 2,333 2,128 2,333 2,239 21,300 21,350 2,339 2,133 2,339 2,245 21,350 21,400 2,345 2,138 2,345 2,251 21,400 21,450 2,351 2,143 2,351 2,257 21,450 21,500 2,357 2,148 2,357 2,263 21,500 21,550 2,363 2,153 2,363 2,269 21,550 21,600 2,369 2,158 2,369 2,275 21,600 21,650 2,375 2,163 2,375 2,281 21,650 21,700 2,381 2,168 2,381 2,287 21,700 21,750 2,387 2,173 2,387 2,293 21,750 21,800 2,393 2,178 2,393 2,299 21,800 21,850 2,399 2,183 2,399 2,305 21,850 21,900 2,405 2,188 2,405 2,311 21,900 21,950 2,411 2,193 2,411 2,317 21,950 22,000 2,417 2,198 2,417 2,323 22,000 22,000 22,050 2,423 2,203 2,423 2,329 22,050 22,100 2,429 2,209 2,429 2,335 22,100 22,150 2,435 2,215 2,435 2,341 22,150 22,200 2,441 2,221 2,441 2,347 22,200 22,250 2,447 2,227 2,447 2,353 22,250 22,300 2,453 2,233 2,453 2,359 22,300 22,350 2,459 2,239 2,459 2,365 22,350 22,400 2,465 2,245 2,465 2,371 22,400 22,450 2,471 2,251 2,471 2,377 22,450 22,500 2,477 2,257 2,477 2,383 22,500 22,550 2,483 2,263 2,483 2,389 22,550 22,600 2,489 2,269 2,489 2,395 22,600 22,650 2,495 2,275 2,495 2,401 22,650 22,700 2,501 2,281 2,501 2,407 22,700 22,750 2,507 2,287 2,507 2,413 22,750 22,800 2,513 2,293 2,513 2,419 22,800 22,850 2,519 2,299 2,519 2,425 22,850 22,900 2,525 2,305 2,525 2,431 22,900 22,950 2,531 2,311 2,531 2,437 22,950 23,000 2,537 2,317 2,537 2,443 23,000 23,000 23,050 2,543 2,323 2,543 2,449 23,050 23,100 2,549 2,329 2,549 2,455 23,100 23,150 2,555 2,335 2,555 2,461 23,150 23,200 2,561 2,341 2,561 2,467 23,200 23,250 2,567 2,347 2,567 2,473 23,250 23,300 2,573 2,353 2,573 2,479 23,300 23,350 2,579 2,359 2,579 2,485 23,350 23,400 2,585 2,365 2,585 2,491 23,400 23,450 2,591 2,371 2,591 2,497 23,450 23,500 2,597 2,377 2,597 2,503 23,500 23,550 2,603 2,383 2,603 2,509 23,550 23,600 2,609 2,389 2,609 2,515 23,600 23,650 2,615 2,395 2,615 2,521 23,650 23,700 2,621 2,401 2,621 2,527 23,700 23,750 2,627 2,407 2,627 2,533 23,750 23,800 2,633 2,413 2,633 2,539 23,800 23,850 2,639 2,419 2,639 2,545 23,850 23,900 2,645 2,425 2,645 2,551 23,900 23,950 2,651 2,431 2,651 2,557 23,950 24,000 2,657 2,437 2,657 2,563 24,000 24,000 24,050 2,663 2,443 2,663 2,569 24,050 24,100 2,669 2,449 2,669 2,575 24,100 24,150 2,675 2,455 2,675 2,581 24,150 24,200 2,681 2,461 2,681 2,587 24,200 24,250 2,687 2,467 2,687 2,593 24,250 24,300 2,693 2,473 2,693 2,599 24,300 24,350 2,699 2,479 2,699 2,605 24,350 24,400 2,705 2,485 2,705 2,611 24,400 24,450 2,711 2,491 2,711 2,617 24,450 24,500 2,717 2,497 2,717 2,623 24,500 24,550 2,723 2,503 2,723 2,629 24,550 24,600 2,729 2,509 2,729 2,635 24,600 24,650 2,735 2,515 2,735 2,641 24,650 24,700 2,741 2,521 2,741 2,647 24,700 24,750 2,747 2,527 2,747 2,653 24,750 24,800 2,753 2,533 2,753 2,659 24,800 24,850 2,759 2,539 2,759 2,665 24,850 24,900 2,765 2,545 2,765 2,671 24,900 24,950 2,771 2,551 2,771 2,677 24,950 25,000 2,777 2,557 2,777 2,683 25,000 25,000 25,050 2,783 2,563 2,783 2,689 25,050 25,100 2,789 2,569 2,789 2,695 25,100 25,150 2,795 2,575 2,795 2,701 25,150 25,200 2,801 2,581 2,801 2,707 25,200 25,250 2,807 2,587 2,807 2,713 25,250 25,300 2,813 2,593 2,813 2,719 25,300 25,350 2,819 2,599 2,819 2,725 25,350 25,400 2,825 2,605 2,825 2,731 25,400 25,450 2,831 2,611 2,831 2,737 25,450 25,500 2,837 2,617 2,837 2,743 25,500 25,550 2,843 2,623 2,843 2,749 25,550 25,600 2,849 2,629 2,849 2,755 25,600 25,650 2,855 2,635 2,855 2,761 25,650 25,700 2,861 2,641 2,861 2,767 25,700 25,750 2,867 2,647 2,867 2,773 25,750 25,800 2,873 2,653 2,873 2,779 25,800 25,850 2,879 2,659 2,879 2,785 25,850 25,900 2,885 2,665 2,885 2,791 25,900 25,950 2,891 2,671 2,891 2,797 25,950 26,000 2,897 2,677 2,897 2,803 26,000 26,000 26,050 2,903 2,683 2,903 2,809 26,050 26,100 2,909 2,689 2,909 2,815 26,100 26,150 2,915 2,695 2,915 2,821 26,150 26,200 2,921 2,701 2,921 2,827 26,200 26,250 2,927 2,707 2,927 2,833 26,250 26,300 2,933 2,713 2,933 2,839 26,300 26,350 2,939 2,719 2,939 2,845 26,350 26,400 2,945 2,725 2,945 2,851 26,400 26,450 2,951 2,731 2,951 2,857 26,450 26,500 2,957 2,737 2,957 2,863 26,500 26,550 2,963 2,743 2,963 2,869 26,550 26,600 2,969 2,749 2,969 2,875 26,600 26,650 2,975 2,755 2,975 2,881 26,650 26,700 2,981 2,761 2,981 2,887 26,700 26,750 2,987 2,767 2,987 2,893 26,750 26,800 2,993 2,773 2,993 2,899 26,800 26,850 2,999 2,779 2,999 2,905 26,850 26,900 3,005 2,785 3,005 2,911 26,900 26,950 3,011 2,791 3,011 2,917 26,950 27,000 3,017 2,797 3,017 2,923 27,000 27,000 27,050 3,023 2,803 3,023 2,929 27,050 27,100 3,029 2,809 3,029 2,935 27,100 27,150 3,035 2,815 3,035 2,941 27,150 27,200 3,041 2,821 3,041 2,947 27,200 27,250 3,047 2,827 3,047 2,953 27,250 27,300 3,053 2,833 3,053 2,959 27,300 27,350 3,059 2,839 3,059 2,965 27,350 27,400 3,065 2,845 3,065 2,971 27,400 27,450 3,071 2,851 3,071 2,977 27,450 27,500 3,077 2,857 3,077 2,983 27,500 27,550 3,083 2,863 3,083 2,989 27,550 27,600 3,089 2,869 3,089 2,995 27,600 27,650 3,095 2,875 3,095 3,001 27,650 27,700 3,101 2,881 3,101 3,007 27,700 27,750 3,107 2,887 3,107 3,013 27,750 27,800 3,113 2,893 3,113 3,019 27,800 27,850 3,119 2,899 3,119 3,025 27,850 27,900 3,125 2,905 3,125 3,031 27,900 27,950 3,131 2,911 3,131 3,037 27,950 28,000 3,137 2,917 3,137 3,043 28,000 28,000 28,050 3,143 2,923 3,143 3,049 28,050 28,100 3,149 2,929 3,149 3,055 28,100 28,150 3,155 2,935 3,155 3,061 28,150 28,200 3,161 2,941 3,161 3,067 28,200 28,250 3,167 2,947 3,167 3,073 28,250 28,300 3,173 2,953 3,173 3,079 28,300 28,350 3,179 2,959 3,179 3,085 28,350 28,400 3,185 2,965 3,185 3,091 28,400 28,450 3,191 2,971 3,191 3,097 28,450 28,500 3,197 2,977 3,197 3,103 28,500 28,550 3,203 2,983 3,203 3,109 28,550 28,600 3,209 2,989 3,209 3,115 28,600 28,650 3,215 2,995 3,215 3,121 28,650 28,700 3,221 3,001 3,221 3,127 28,700 28,750 3,227 3,007 3,227 3,133 28,750 28,800 3,233 3,013 3,233 3,139 28,800 28,850 3,239 3,019 3,239 3,145 28,850 28,900 3,245 3,025 3,245 3,151 28,900 28,950 3,251 3,031 3,251 3,157 28,950 29,000 3,257 3,037 3,257 3,163 29,000 29,000 29,050 3,263 3,043 3,263 3,169 29,050 29,100 3,269 3,049 3,269 3,175 29,100 29,150 3,275 3,055 3,275 3,181 29,150 29,200 3,281 3,061 3,281 3,187 29,200 29,250 3,287 3,067 3,287 3,193 29,250 29,300 3,293 3,073 3,293 3,199 29,300 29,350 3,299 3,079 3,299 3,205 29,350 29,400 3,305 3,085 3,305 3,211 29,400 29,450 3,311 3,091 3,311 3,217 29,450 29,500 3,317 3,097 3,317 3,223 29,500 29,550 3,323 3,103 3,323 3,229 29,550 29,600 3,329 3,109 3,329 3,235 29,600 29,650 3,335 3,115 3,335 3,241 29,650 29,700 3,341 3,121 3,341 3,247 29,700 29,750 3,347 3,127 3,347 3,253 29,750 29,800 3,353 3,133 3,353 3,259 29,800 29,850 3,359 3,139 3,359 3,265 29,850 29,900 3,365 3,145 3,365 3,271 29,900 29,950 3,371 3,151 3,371 3,277 29,950 30,000 3,377 3,157 3,377 3,283 30,000 30,000 30,050 3,383 3,163 3,383 3,289 30,050 30,100 3,389 3,169 3,389 3,295 30,100 30,150 3,395 3,175 3,395 3,301 30,150 30,200 3,401 3,181 3,401 3,307 30,200 30,250 3,407 3,187 3,407 3,313 30,250 30,300 3,413 3,193 3,413 3,319 30,300 30,350 3,419 3,199 3,419 3,325 30,350 30,400 3,425 3,205 3,425 3,331 30,400 30,450 3,431 3,211 3,431 3,337 30,450 30,500 3,437 3,217 3,437 3,343 30,500 30,550 3,443 3,223 3,443 3,349 30,550 30,600 3,449 3,229 3,449 3,355 30,600 30,650 3,455 3,235 3,455 3,361 30,650 30,700 3,461 3,241 3,461 3,367 30,700 30,750 3,467 3,247 3,467 3,373 30,750 30,800 3,473 3,253 3,473 3,379 30,800 30,850 3,479 3,259 3,479 3,385 30,850 30,900 3,485 3,265 3,485 3,391 30,900 30,950 3,491 3,271 3,491 3,397 30,950 31,000 3,497 3,277 3,497 3,403 31,000 31,000 31,050 3,503 3,283 3,503 3,409 31,050 31,100 3,509 3,289 3,509 3,415 31,100 31,150 3,515 3,295 3,515 3,421 31,150 31,200 3,521 3,301 3,521 3,427 31,200 31,250 3,527 3,307 3,527 3,433 31,250 31,300 3,533 3,313 3,533 3,439 31,300 31,350 3,539 3,319 3,539 3,445 31,350 31,400 3,545 3,325 3,545 3,451 31,400 31,450 3,551 3,331 3,551 3,457 31,450 31,500 3,557 3,337 3,557 3,463 31,500 31,550 3,563 3,343 3,563 3,469 31,550 31,600 3,569 3,349 3,569 3,475 31,600 31,650 3,575 3,355 3,575 3,481 31,650 31,700 3,581 3,361 3,581 3,487 31,700 31,750 3,587 3,367 3,587 3,493 31,750 31,800 3,593 3,373 3,593 3,499 31,800 31,850 3,599 3,379 3,599 3,505 31,850 31,900 3,605 3,385 3,605 3,511 31,900 31,950 3,611 3,391 3,611 3,517 31,950 32,000 3,617 3,397 3,617 3,523 32,000 32,000 32,050 3,623 3,403 3,623 3,529 32,050 32,100 3,629 3,409 3,629 3,535 32,100 32,150 3,635 3,415 3,635 3,541 32,150 32,200 3,641 3,421 3,641 3,547 32,200 32,250 3,647 3,427 3,647 3,553 32,250 32,300 3,653 3,433 3,653 3,559 32,300 32,350 3,659 3,439 3,659 3,565 32,350 32,400 3,665 3,445 3,665 3,571 32,400 32,450 3,671 3,451 3,671 3,577 32,450 32,500 3,677 3,457 3,677 3,583 32,500 32,550 3,683 3,463 3,683 3,589 32,550 32,600 3,689 3,469 3,689 3,595 32,600 32,650 3,695 3,475 3,695 3,601 32,650 32,700 3,701 3,481 3,701 3,607 32,700 32,750 3,707 3,487 3,707 3,613 32,750 32,800 3,713 3,493 3,713 3,619 32,800 32,850 3,719 3,499 3,719 3,625 32,850 32,900 3,725 3,505 3,725 3,631 32,900 32,950 3,731 3,511 3,731 3,637 32,950 33,000 3,737 3,517 3,737 3,643 33,000 33,000 33,050 3,743 3,523 3,743 3,649 33,050 33,100 3,749 3,529 3,749 3,655 33,100 33,150 3,755 3,535 3,755 3,661 33,150 33,200 3,761 3,541 3,761 3,667 33,200 33,250 3,767 3,547 3,767 3,673 33,250 33,300 3,773 3,553 3,773 3,679 33,300 33,350 3,779 3,559 3,779 3,685 33,350 33,400 3,785 3,565 3,785 3,691 33,400 33,450 3,791 3,571 3,791 3,697 33,450 33,500 3,797 3,577 3,797 3,703 33,500 33,550 3,803 3,583 3,803 3,709 33,550 33,600 3,809 3,589 3,809 3,715 33,600 33,650 3,815 3,595 3,815 3,721 33,650 33,700 3,821 3,601 3,821 3,727 33,700 33,750 3,827 3,607 3,827 3,733 33,750 33,800 3,833 3,613 3,833 3,739 33,800 33,850 3,839 3,619 3,839 3,745 33,850 33,900 3,845 3,625 3,845 3,751 33,900 33,950 3,851 3,631 3,851 3,757 33,950 34,000 3,857 3,637 3,857 3,763 34,000 34,000 34,050 3,863 3,643 3,863 3,769 34,050 34,100 3,869 3,649 3,869 3,775 34,100 34,150 3,875 3,655 3,875 3,781 34,150 34,200 3,881 3,661 3,881 3,787 34,200 34,250 3,887 3,667 3,887 3,793 34,250 34,300 3,893 3,673 3,893 3,799 34,300 34,350 3,899 3,679 3,899 3,805 34,350 34,400 3,905 3,685 3,905 3,811 34,400 34,450 3,911 3,691 3,911 3,817 34,450 34,500 3,917 3,697 3,917 3,823 34,500 34,550 3,923 3,703 3,923 3,829 34,550 34,600 3,929 3,709 3,929 3,835 34,600 34,650 3,935 3,715 3,935 3,841 34,650 34,700 3,941 3,721 3,941 3,847 34,700 34,750 3,947 3,727 3,947 3,853 34,750 34,800 3,953 3,733 3,953 3,859 34,800 34,850 3,959 3,739 3,959 3,865 34,850 34,900 3,965 3,745 3,965 3,871 34,900 34,950 3,971 3,751 3,971 3,877 34,950 35,000 3,977 3,757 3,977 3,883 35,000 35,000 35,050 3,983 3,763 3,983 3,889 35,050 35,100 3,989 3,769 3,989 3,895 35,100 35,150 3,995 3,775 3,995 3,901 35,150 35,200 4,001 3,781 4,001 3,907 35,200 35,250 4,007 3,787 4,007 3,913 35,250 35,300 4,013 3,793 4,013 3,919 35,300 35,350 4,019 3,799 4,019 3,925 35,350 35,400 4,025 3,805 4,025 3,931 35,400 35,450 4,031 3,811 4,031 3,937 35,450 35,500 4,037 3,817 4,037 3,943 35,500 35,550 4,043 3,823 4,043 3,949 35,550 35,600 4,049 3,829 4,049 3,955 35,600 35,650 4,055 3,835 4,055 3,961 35,650 35,700 4,061 3,841 4,061 3,967 35,700 35,750 4,067 3,847 4,067 3,973 35,750 35,800 4,073 3,853 4,073 3,979 35,800 35,850 4,079 3,859 4,079 3,985 35,850 35,900 4,085 3,865 4,085 3,991 35,900 35,950 4,091 3,871 4,091 3,997 35,950 36,000 4,097 3,877 4,097 4,003 36,000 36,000 36,050 4,103 3,883 4,103 4,009 36,050 36,100 4,109 3,889 4,109 4,015 36,100 36,150 4,115 3,895 4,115 4,021 36,150 36,200 4,121 3,901 4,121 4,027 36,200 36,250 4,127 3,907 4,127 4,033 36,250 36,300 4,133 3,913 4,133 4,039 36,300 36,350 4,139 3,919 4,139 4,045 36,350 36,400 4,145 3,925 4,145 4,051 36,400 36,450 4,151 3,931 4,151 4,057 36,450 36,500 4,157 3,937 4,157 4,063 36,500 36,550 4,163 3,943 4,163 4,069 36,550 36,600 4,169 3,949 4,169 4,075 36,600 36,650 4,175 3,955 4,175 4,081 36,650 36,700 4,181 3,961 4,181 4,087 36,700 36,750 4,187 3,967 4,187 4,093 36,750 36,800 4,193 3,973 4,193 4,099 36,800 36,850 4,199 3,979 4,199 4,105 36,850 36,900 4,205 3,985 4,205 4,111 36,900 36,950 4,211 3,991 4,211 4,117 36,950 37,000 4,217 3,997 4,217 4,123 37,000 37,000 37,050 4,223 4,003 4,223 4,129 37,050 37,100 4,229 4,009 4,229 4,135 37,100 37,150 4,235 4,015 4,235 4,141 37,150 37,200 4,241 4,021 4,241 4,147 37,200 37,250 4,247 4,027 4,247 4,153 37,250 37,300 4,253 4,033 4,253 4,159 37,300 37,350 4,259 4,039 4,259 4,165 37,350 37,400 4,265 4,045 4,265 4,171 37,400 37,450 4,271 4,051 4,271 4,177 37,450 37,500 4,277 4,057 4,277 4,183 37,500 37,550 4,283 4,063 4,283 4,189 37,550 37,600 4,289 4,069 4,289 4,195 37,600 37,650 4,295 4,075 4,295 4,201 37,650 37,700 4,301 4,081 4,301 4,207 37,700 37,750 4,307 4,087 4,307 4,213 37,750 37,800 4,313 4,093 4,313 4,219 37,800 37,850 4,319 4,099 4,319 4,225 37,850 37,900 4,325 4,105 4,325 4,231 37,900 37,950 4,331 4,111 4,331 4,237 37,950 38,000 4,337 4,117 4,337 4,243 38,000 38,000 38,050 4,343 4,123 4,343 4,249 38,050 38,100 4,349 4,129 4,349 4,255 38,100 38,150 4,355 4,135 4,355 4,261 38,150 38,200 4,361 4,141 4,361 4,267 38,200 38,250 4,367 4,147 4,367 4,273 38,250 38,300 4,373 4,153 4,373 4,279 38,300 38,350 4,379 4,159 4,379 4,285 38,350 38,400 4,385 4,165 4,385 4,291 38,400 38,450 4,391 4,171 4,391 4,297 38,450 38,500 4,397 4,177 4,397 4,303 38,500 38,550 4,403 4,183 4,403 4,309 38,550 38,600 4,409 4,189 4,409 4,315 38,600 38,650 4,415 4,195 4,415 4,321 38,650 38,700 4,421 4,201 4,421 4,327 38,700 38,750 4,427 4,207 4,427 4,333 38,750 38,800 4,433 4,213 4,433 4,339 38,800 38,850 4,439 4,219 4,439 4,345 38,850 38,900 4,445 4,225 4,445 4,351 38,900 38,950 4,451 4,231 4,451 4,357 38,950 39,000 4,457 4,237 4,457 4,363 39,000 39,000 39,050 4,463 4,243 4,463 4,369 39,050 39,100 4,469 4,249 4,469 4,375 39,100 39,150 4,475 4,255 4,475 4,381 39,150 39,200 4,481 4,261 4,481 4,387 39,200 39,250 4,487 4,267 4,487 4,393 39,250 39,300 4,493 4,273 4,493 4,399 39,300 39,350 4,499 4,279 4,499 4,405 39,350 39,400 4,505 4,285 4,505 4,411 39,400 39,450 4,511 4,291 4,511 4,417 39,450 39,500 4,517 4,297 4,517 4,423 39,500 39,550 4,523 4,303 4,523 4,429 39,550 39,600 4,529 4,309 4,529 4,435 39,600 39,650 4,535 4,315 4,535 4,441 39,650 39,700 4,541 4,321 4,541 4,447 39,700 39,750 4,547 4,327 4,547 4,453 39,750 39,800 4,553 4,333 4,553 4,459 39,800 39,850 4,559 4,339 4,559 4,465 39,850 39,900 4,565 4,345 4,565 4,471 39,900 39,950 4,571 4,351 4,571 4,477 39,950 40,000 4,577 4,357 4,577 4,483 40,000 40,000 40,050 4,583 4,363 4,583 4,489 40,050 40,100 4,589 4,369 4,589 4,495 40,100 40,150 4,595 4,375 4,595 4,501 40,150 40,200 4,601 4,381 4,601 4,507 40,200 40,250 4,607 4,387 4,607 4,513 40,250 40,300 4,613 4,393 4,613 4,519 40,300 40,350 4,619 4,399 4,619 4,525 40,350 40,400 4,625 4,405 4,625 4,531 40,400 40,450 4,631 4,411 4,631 4,537 40,450 40,500 4,637 4,417 4,637 4,543 40,500 40,550 4,643 4,423 4,643 4,549 40,550 40,600 4,649 4,429 4,649 4,555 40,600 40,650 4,655 4,435 4,655 4,561 40,650 40,700 4,661 4,441 4,661 4,567 40,700 40,750 4,667 4,447 4,667 4,573 40,750 40,800 4,673 4,453 4,673 4,579 40,800 40,850 4,679 4,459 4,679 4,585 40,850 40,900 4,685 4,465 4,685 4,591 40,900 40,950 4,691 4,471 4,691 4,597 40,950 41,000 4,697 4,477 4,697 4,603 41,000 41,000 41,050 4,703 4,483 4,703 4,609 41,050 41,100 4,709 4,489 4,709 4,615 41,100 41,150 4,715 4,495 4,715 4,621 41,150 41,200 4,721 4,501 4,721 4,627 41,200 41,250 4,727 4,507 4,727 4,633 41,250 41,300 4,733 4,513 4,733 4,639 41,300 41,350 4,739 4,519 4,739 4,645 41,350 41,400 4,745 4,525 4,745 4,651 41,400 41,450 4,751 4,531 4,751 4,657 41,450 41,500 4,757 4,537 4,757 4,663 41,500 41,550 4,763 4,543 4,763 4,669 41,550 41,600 4,769 4,549 4,769 4,675 41,600 41,650 4,775 4,555 4,775 4,681 41,650 41,700 4,781 4,561 4,781 4,687 41,700 41,750 4,787 4,567 4,787 4,693 41,750 41,800 4,793 4,573 4,793 4,699 41,800 41,850 4,799 4,579 4,799 4,705 41,850 41,900 4,805 4,585 4,805 4,711 41,900 41,950 4,811 4,591 4,811 4,717 41,950 42,000 4,817 4,597 4,817 4,723 42,000 42,000 42,050 4,823 4,603 4,823 4,729 42,050 42,100 4,829 4,609 4,829 4,735 42,100 42,150 4,835 4,615 4,835 4,741 42,150 42,200 4,841 4,621 4,841 4,747 42,200 42,250 4,847 4,627 4,847 4,753 42,250 42,300 4,853 4,633 4,853 4,759 42,300 42,350 4,859 4,639 4,859 4,765 42,350 42,400 4,865 4,645 4,865 4,771 42,400 42,450 4,871 4,651 4,871 4,777 42,450 42,500 4,877 4,657 4,877 4,783 42,500 42,550 4,883 4,663 4,883 4,789 42,550 42,600 4,889 4,669 4,889 4,795 42,600 42,650 4,895 4,675 4,895 4,801 42,650 42,700 4,901 4,681 4,901 4,807 42,700 42,750 4,907 4,687 4,907 4,813 42,750 42,800 4,913 4,693 4,913 4,819 42,800 42,850 4,919 4,699 4,919 4,825 42,850 42,900 4,925 4,705 4,925 4,831 42,900 42,950 4,931 4,711 4,931 4,837 42,950 43,000 4,937 4,717 4,937 4,843 43,000 43,000 43,050 4,943 4,723 4,943 4,849 43,050 43,100 4,949 4,729 4,949 4,855 43,100 43,150 4,955 4,735 4,955 4,861 43,150 43,200 4,961 4,741 4,961 4,867 43,200 43,250 4,967 4,747 4,967 4,873 43,250 43,300 4,973 4,753 4,973 4,879 43,300 43,350 4,979 4,759 4,979 4,885 43,350 43,400 4,985 4,765 4,985 4,891 43,400 43,450 4,991 4,771 4,991 4,897 43,450 43,500 4,997 4,777 4,997 4,903 43,500 43,550 5,003 4,783 5,003 4,909 43,550 43,600 5,009 4,789 5,009 4,915 43,600 43,650 5,015 4,795 5,015 4,921 43,650 43,700 5,021 4,801 5,021 4,927 43,700 43,750 5,027 4,807 5,027 4,933 43,750 43,800 5,033 4,813 5,033 4,939 43,800 43,850 5,039 4,819 5,039 4,945 43,850 43,900 5,045 4,825 5,045 4,951 43,900 43,950 5,051 4,831 5,051 4,957 43,950 44,000 5,057 4,837 5,057 4,963 44,000 44,000 44,050 5,063 4,843 5,063 4,969 44,050 44,100 5,069 4,849 5,069 4,975 44,100 44,150 5,075 4,855 5,075 4,981 44,150 44,200 5,081 4,861 5,081 4,987 44,200 44,250 5,087 4,867 5,087 4,993 44,250 44,300 5,093 4,873 5,093 4,999 44,300 44,350 5,099 4,879 5,099 5,005 44,350 44,400 5,105 4,885 5,105 5,011 44,400 44,450 5,111 4,891 5,111 5,017 44,450 44,500 5,117 4,897 5,117 5,023 44,500 44,550 5,123 4,903 5,123 5,029 44,550 44,600 5,129 4,909 5,129 5,035 44,600 44,650 5,135 4,915 5,135 5,041 44,650 44,700 5,141 4,921 5,141 5,047 44,700 44,750 5,147 4,927 5,147 5,053 44,750 44,800 5,158 4,933 5,158 5,059 44,800 44,850 5,169 4,939 5,169 5,065 44,850 44,900 5,180 4,945 5,180 5,071 44,900 44,950 5,191 4,951 5,191 5,077 44,950 45,000 5,202 4,957 5,202 5,083 45,000 45,000 45,050 5,213 4,963 5,213 5,089 45,050 45,100 5,224 4,969 5,224 5,095 45,100 45,150 5,235 4,975 5,235 5,101 45,150 45,200 5,246 4,981 5,246 5,107 45,200 45,250 5,257 4,987 5,257 5,113 45,250 45,300 5,268 4,993 5,268 5,119 45,300 45,350 5,279 4,999 5,279 5,125 45,350 45,400 5,290 5,005 5,290 5,131 45,400 45,450 5,301 5,011 5,301 5,137 45,450 45,500 5,312 5,017 5,312 5,143 45,500 45,550 5,323 5,023 5,323 5,149 45,550 45,600 5,334 5,029 5,334 5,155 45,600 45,650 5,345 5,035 5,345 5,161 45,650 45,700 5,356 5,041 5,356 5,167 45,700 45,750 5,367 5,047 5,367 5,173 45,750 45,800 5,378 5,053 5,378 5,179 45,800 45,850 5,389 5,059 5,389 5,185 45,850 45,900 5,400 5,065 5,400 5,191 45,900 45,950 5,411 5,071 5,411 5,197 45,950 46,000 5,422 5,077 5,422 5,203 46,000 46,000 46,050 5,433 5,083 5,433 5,209 46,050 46,100 5,444 5,089 5,444 5,215 46,100 46,150 5,455 5,095 5,455 5,221 46,150 46,200 5,466 5,101 5,466 5,227 46,200 46,250 5,477 5,107 5,477 5,233 46,250 46,300 5,488 5,113 5,488 5,239 46,300 46,350 5,499 5,119 5,499 5,245 46,350 46,400 5,510 5,125 5,510 5,251 46,400 46,450 5,521 5,131 5,521 5,257 46,450 46,500 5,532 5,137 5,532 5,263 46,500 46,550 5,543 5,143 5,543 5,269 46,550 46,600 5,554 5,149 5,554 5,275 46,600 46,650 5,565 5,155 5,565 5,281 46,650 46,700 5,576 5,161 5,576 5,287 46,700 46,750 5,587 5,167 5,587 5,293 46,750 46,800 5,598 5,173 5,598 5,299 46,800 46,850 5,609 5,179 5,609 5,305 46,850 46,900 5,620 5,185 5,620 5,311 46,900 46,950 5,631 5,191 5,631 5,317 46,950 47,000 5,642 5,197 5,642 5,323 47,000 47,000 47,050 5,653 5,203 5,653 5,329 47,050 47,100 5,664 5,209 5,664 5,335 47,100 47,150 5,675 5,215 5,675 5,341 47,150 47,200 5,686 5,221 5,686 5,347 47,200 47,250 5,697 5,227 5,697 5,353 47,250 47,300 5,708 5,233 5,708 5,359 47,300 47,350 5,719 5,239 5,719 5,365 47,350 47,400 5,730 5,245 5,730 5,371 47,400 47,450 5,741 5,251 5,741 5,377 47,450 47,500 5,752 5,257 5,752 5,383 47,500 47,550 5,763 5,263 5,763 5,389 47,550 47,600 5,774 5,269 5,774 5,395 47,600 47,650 5,785 5,275 5,785 5,401 47,650 47,700 5,796 5,281 5,796 5,407 47,700 47,750 5,807 5,287 5,807 5,413 47,750 47,800 5,818 5,293 5,818 5,419 47,800 47,850 5,829 5,299 5,829 5,425 47,850 47,900 5,840 5,305 5,840 5,431 47,900 47,950 5,851 5,311 5,851 5,437 47,950 48,000 5,862 5,317 5,862 5,443 48,000 48,000 48,050 5,873 5,323 5,873 5,449 48,050 48,100 5,884 5,329 5,884 5,455 48,100 48,150 5,895 5,335 5,895 5,461 48,150 48,200 5,906 5,341 5,906 5,467 48,200 48,250 5,917 5,347 5,917 5,473 48,250 48,300 5,928 5,353 5,928 5,479 48,300 48,350 5,939 5,359 5,939 5,485 48,350 48,400 5,950 5,365 5,950 5,491 48,400 48,450 5,961 5,371 5,961 5,497 48,450 48,500 5,972 5,377 5,972 5,503 48,500 48,550 5,983 5,383 5,983 5,509 48,550 48,600 5,994 5,389 5,994 5,515 48,600 48,650 6,005 5,395 6,005 5,521 48,650 48,700 6,016 5,401 6,016 5,527 48,700 48,750 6,027 5,407 6,027 5,533 48,750 48,800 6,038 5,413 6,038 5,539 48,800 48,850 6,049 5,419 6,049 5,545 48,850 48,900 6,060 5,425 6,060 5,551 48,900 48,950 6,071 5,431 6,071 5,557 48,950 49,000 6,082 5,437 6,082 5,563 49,000 49,000 49,050 6,093 5,443 6,093 5,569 49,050 49,100 6,104 5,449 6,104 5,575 49,100 49,150 6,115 5,455 6,115 5,581 49,150 49,200 6,126 5,461 6,126 5,587 49,200 49,250 6,137 5,467 6,137 5,593 49,250 49,300 6,148 5,473 6,148 5,599 49,300 49,350 6,159 5,479 6,159 5,605 49,350 49,400 6,170 5,485 6,170 5,611 49,400 49,450 6,181 5,491 6,181 5,617 49,450 49,500 6,192 5,497 6,192 5,623 49,500 49,550 6,203 5,503 6,203 5,629 49,550 49,600 6,214 5,509 6,214 5,635 49,600 49,650 6,225 5,515 6,225 5,641 49,650 49,700 6,236 5,521 6,236 5,647 49,700 49,750 6,247 5,527 6,247 5,653 49,750 49,800 6,258 5,533 6,258 5,659 49,800 49,850 6,269 5,539 6,269 5,665 49,850 49,900 6,280 5,545 6,280 5,671 49,900 49,950 6,291 5,551 6,291 5,677 49,950 50,000 6,302 5,557 6,302 5,683 50,000 50,000 50,050 6,313 5,563 6,313 5,689 50,050 50,100 6,324 5,569 6,324 5,695 50,100 50,150 6,335 5,575 6,335 5,701 50,150 50,200 6,346 5,581 6,346 5,707 50,200 50,250 6,357 5,587 6,357 5,713 50,250 50,300 6,368 5,593 6,368 5,719 50,300 50,350 6,379 5,599 6,379 5,725 50,350 50,400 6,390 5,605 6,390 5,731 50,400 50,450 6,401 5,611 6,401 5,737 50,450 50,500 6,412 5,617 6,412 5,743 50,500 50,550 6,423 5,623 6,423 5,749 50,550 50,600 6,434 5,629 6,434 5,755 50,600 50,650 6,445 5,635 6,445 5,761 50,650 50,700 6,456 5,641 6,456 5,767 50,700 50,750 6,467 5,647 6,467 5,773 50,750 50,800 6,478 5,653 6,478 5,779 50,800 50,850 6,489 5,659 6,489 5,785 50,850 50,900 6,500 5,665 6,500 5,791 50,900 50,950 6,511 5,671 6,511 5,797 50,950 51,000 6,522 5,677 6,522 5,803 51,000 51,000 51,050 6,533 5,683 6,533 5,809 51,050 51,100 6,544 5,689 6,544 5,815 51,100 51,150 6,555 5,695 6,555 5,821 51,150 51,200 6,566 5,701 6,566 5,827 51,200 51,250 6,577 5,707 6,577 5,833 51,250 51,300 6,588 5,713 6,588 5,839 51,300 51,350 6,599 5,719 6,599 5,845 51,350 51,400 6,610 5,725 6,610 5,851 51,400 51,450 6,621 5,731 6,621 5,857 51,450 51,500 6,632 5,737 6,632 5,863 51,500 51,550 6,643 5,743 6,643 5,869 51,550 51,600 6,654 5,749 6,654 5,875 51,600 51,650 6,665 5,755 6,665 5,881 51,650 51,700 6,676 5,761 6,676 5,887 51,700 51,750 6,687 5,767 6,687 5,893 51,750 51,800 6,698 5,773 6,698 5,899 51,800 51,850 6,709 5,779 6,709 5,905 51,850 51,900 6,720 5,785 6,720 5,911 51,900 51,950 6,731 5,791 6,731 5,917 51,950 52,000 6,742 5,797 6,742 5,923 52,000 52,000 52,050 6,753 5,803 6,753 5,929 52,050 52,100 6,764 5,809 6,764 5,935 52,100 52,150 6,775 5,815 6,775 5,941 52,150 52,200 6,786 5,821 6,786 5,947 52,200 52,250 6,797 5,827 6,797 5,953 52,250 52,300 6,808 5,833 6,808 5,959 52,300 52,350 6,819 5,839 6,819 5,965 52,350 52,400 6,830 5,845 6,830 5,971 52,400 52,450 6,841 5,851 6,841 5,977 52,450 52,500 6,852 5,857 6,852 5,983 52,500 52,550 6,863 5,863 6,863 5,989 52,550 52,600 6,874 5,869 6,874 5,995 52,600 52,650 6,885 5,875 6,885 6,001 52,650 52,700 6,896 5,881 6,896 6,007 52,700 52,750 6,907 5,887 6,907 6,013 52,750 52,800 6,918 5,893 6,918 6,019 52,800 52,850 6,929 5,899 6,929 6,025 52,850 52,900 6,940 5,905 6,940 6,031 52,900 52,950 6,951 5,911 6,951 6,037 52,950 53,000 6,962 5,917 6,962 6,043 53,000 53,000 53,050 6,973 5,923 6,973 6,049 53,050 53,100 6,984 5,929 6,984 6,055 53,100 53,150 6,995 5,935 6,995 6,061 53,150 53,200 7,006 5,941 7,006 6,067 53,200 53,250 7,017 5,947 7,017 6,073 53,250 53,300 7,028 5,953 7,028 6,079 53,300 53,350 7,039 5,959 7,039 6,085 53,350 53,400 7,050 5,965 7,050 6,091 53,400 53,450 7,061 5,971 7,061 6,097 53,450 53,500 7,072 5,977 7,072 6,103 53,500 53,550 7,083 5,983 7,083 6,109 53,550 53,600 7,094 5,989 7,094 6,115 53,600 53,650 7,105 5,995 7,105 6,121 53,650 53,700 7,116 6,001 7,116 6,127 53,700 53,750 7,127 6,007 7,127 6,133 53,750 53,800 7,138 6,013 7,138 6,139 53,800 53,850 7,149 6,019 7,149 6,145 53,850 53,900 7,160 6,025 7,160 6,151 53,900 53,950 7,171 6,031 7,171 6,157 53,950 54,000 7,182 6,037 7,182 6,163 54,000 54,000 54,050 7,193 6,043 7,193 6,169 54,050 54,100 7,204 6,049 7,204 6,175 54,100 54,150 7,215 6,055 7,215 6,181 54,150 54,200 7,226 6,061 7,226 6,187 54,200 54,250 7,237 6,067 7,237 6,193 54,250 54,300 7,248 6,073 7,248 6,199 54,300 54,350 7,259 6,079 7,259 6,205 54,350 54,400 7,270 6,085 7,270 6,211 54,400 54,450 7,281 6,091 7,281 6,217 54,450 54,500 7,292 6,097 7,292 6,223 54,500 54,550 7,303 6,103 7,303 6,229 54,550 54,600 7,314 6,109 7,314 6,235 54,600 54,650 7,325 6,115 7,325 6,241 54,650 54,700 7,336 6,121 7,336 6,247 54,700 54,750 7,347 6,127 7,347 6,253 54,750 54,800 7,358 6,133 7,358 6,259 54,800 54,850 7,369 6,139 7,369 6,265 54,850 54,900 7,380 6,145 7,380 6,271 54,900 54,950 7,391 6,151 7,391 6,277 54,950 55,000 7,402 6,157 7,402 6,283 55,000 55,000 55,050 7,413 6,163 7,413 6,289 55,050 55,100 7,424 6,169 7,424 6,295 55,100 55,150 7,435 6,175 7,435 6,301 55,150 55,200 7,446 6,181 7,446 6,307 55,200 55,250 7,457 6,187 7,457 6,313 55,250 55,300 7,468 6,193 7,468 6,319 55,300 55,350 7,479 6,199 7,479 6,325 55,350 55,400 7,490 6,205 7,490 6,331 55,400 55,450 7,501 6,211 7,501 6,337 55,450 55,500 7,512 6,217 7,512 6,343 55,500 55,550 7,523 6,223 7,523 6,349 55,550 55,600 7,534 6,229 7,534 6,355 55,600 55,650 7,545 6,235 7,545 6,361 55,650 55,700 7,556 6,241 7,556 6,367 55,700 55,750 7,567 6,247 7,567 6,373 55,750 55,800 7,578 6,253 7,578 6,379 55,800 55,850 7,589 6,259 7,589 6,385 55,850 55,900 7,600 6,265 7,600 6,391 55,900 55,950 7,611 6,271 7,611 6,397 55,950 56,000 7,622 6,277 7,622 6,403 56,000 56,000 56,050 7,633 6,283 7,633 6,409 56,050 56,100 7,644 6,289 7,644 6,415 56,100 56,150 7,655 6,295 7,655 6,421 56,150 56,200 7,666 6,301 7,666 6,427 56,200 56,250 7,677 6,307 7,677 6,433 56,250 56,300 7,688 6,313 7,688 6,439 56,300 56,350 7,699 6,319 7,699 6,445 56,350 56,400 7,710 6,325 7,710 6,451 56,400 56,450 7,721 6,331 7,721 6,457 56,450 56,500 7,732 6,337 7,732 6,463 56,500 56,550 7,743 6,343 7,743 6,469 56,550 56,600 7,754 6,349 7,754 6,475 56,600 56,650 7,765 6,355 7,765 6,481 56,650 56,700 7,776 6,361 7,776 6,487 56,700 56,750 7,787 6,367 7,787 6,493 56,750 56,800 7,798 6,373 7,798 6,499 56,800 56,850 7,809 6,379 7,809 6,505 56,850 56,900 7,820 6,385 7,820 6,511 56,900 56,950 7,831 6,391 7,831 6,517 56,950 57,000 7,842 6,397 7,842 6,523 57,000 57,000 57,050 7,853 6,403 7,853 6,529 57,050 57,100 7,864 6,409 7,864 6,535 57,100 57,150 7,875 6,415 7,875 6,541 57,150 57,200 7,886 6,421 7,886 6,547 57,200 57,250 7,897 6,427 7,897 6,553 57,250 57,300 7,908 6,433 7,908 6,559 57,300 57,350 7,919 6,439 7,919 6,565 57,350 57,400 7,930 6,445 7,930 6,571 57,400 57,450 7,941 6,451 7,941 6,577 57,450 57,500 7,952 6,457 7,952 6,583 57,500 57,550 7,963 6,463 7,963 6,589 57,550 57,600 7,974 6,469 7,974 6,595 57,600 57,650 7,985 6,475 7,985 6,601 57,650 57,700 7,996 6,481 7,996 6,607 57,700 57,750 8,007 6,487 8,007 6,613 57,750 57,800 8,018 6,493 8,018 6,619 57,800 57,850 8,029 6,499 8,029 6,625 57,850 57,900 8,040 6,505 8,040 6,631 57,900 57,950 8,051 6,511 8,051 6,637 57,950 58,000 8,062 6,517 8,062 6,643 58,000 58,000 58,050 8,073 6,523 8,073 6,649 58,050 58,100 8,084 6,529 8,084 6,655 58,100 58,150 8,095 6,535 8,095 6,661 58,150 58,200 8,106 6,541 8,106 6,667 58,200 58,250 8,117 6,547 8,117 6,673 58,250 58,300 8,128 6,553 8,128 6,679 58,300 58,350 8,139 6,559 8,139 6,685 58,350 58,400 8,150 6,565 8,150 6,691 58,400 58,450 8,161 6,571 8,161 6,697 58,450 58,500 8,172 6,577 8,172 6,703 58,500 58,550 8,183 6,583 8,183 6,709 58,550 58,600 8,194 6,589 8,194 6,715 58,600 58,650 8,205 6,595 8,205 6,721 58,650 58,700 8,216 6,601 8,216 6,727 58,700 58,750 8,227 6,607 8,227 6,733 58,750 58,800 8,238 6,613 8,238 6,739 58,800 58,850 8,249 6,619 8,249 6,745 58,850 58,900 8,260 6,625 8,260 6,751 58,900 58,950 8,271 6,631 8,271 6,757 58,950 59,000 8,282 6,637 8,282 6,763 59,000 59,000 59,050 8,293 6,643 8,293 6,769 59,050 59,100 8,304 6,649 8,304 6,775 59,100 59,150 8,315 6,655 8,315 6,781 59,150 59,200 8,326 6,661 8,326 6,787 59,200 59,250 8,337 6,667 8,337 6,793 59,250 59,300 8,348 6,673 8,348 6,799 59,300 59,350 8,359 6,679 8,359 6,805 59,350 59,400 8,370 6,685 8,370 6,811 59,400 59,450 8,381 6,691 8,381 6,817 59,450 59,500 8,392 6,697 8,392 6,823 59,500 59,550 8,403 6,703 8,403 6,829 59,550 59,600 8,414 6,709 8,414 6,835 59,600 59,650 8,425 6,715 8,425 6,841 59,650 59,700 8,436 6,721 8,436 6,847 59,700 59,750 8,447 6,727 8,447 6,853 59,750 59,800 8,458 6,733 8,458 6,859 59,800 59,850 8,469 6,739 8,469 6,865 59,850 59,900 8,480 6,745 8,480 6,874 59,900 59,950 8,491 6,751 8,491 6,885 59,950 60,000 8,502 6,757 8,502 6,896 60,000 60,000 60,050 8,513 6,763 8,513 6,907 60,050 60,100 8,524 6,769 8,524 6,918 60,100 60,150 8,535 6,775 8,535 6,929 60,150 60,200 8,546 6,781 8,546 6,940 60,200 60,250 8,557 6,787 8,557 6,951 60,250 60,300 8,568 6,793 8,568 6,962 60,300 60,350 8,579 6,799 8,579 6,973 60,350 60,400 8,590 6,805 8,590 6,984 60,400 60,450 8,601 6,811 8,601 6,995 60,450 60,500 8,612 6,817 8,612 7,006 60,500 60,550 8,623 6,823 8,623 7,017 60,550 60,600 8,634 6,829 8,634 7,028 60,600 60,650 8,645 6,835 8,645 7,039 60,650 60,700 8,656 6,841 8,656 7,050 60,700 60,750 8,667 6,847 8,667 7,061 60,750 60,800 8,678 6,853 8,678 7,072 60,800 60,850 8,689 6,859 8,689 7,083 60,850 60,900 8,700 6,865 8,700 7,094 60,900 60,950 8,711 6,871 8,711 7,105 60,950 61,000 8,722 6,877 8,722 7,116 61,000 61,000 61,050 8,733 6,883 8,733 7,127 61,050 61,100 8,744 6,889 8,744 7,138 61,100 61,150 8,755 6,895 8,755 7,149 61,150 61,200 8,766 6,901 8,766 7,160 61,200 61,250 8,777 6,907 8,777 7,171 61,250 61,300 8,788 6,913 8,788 7,182 61,300 61,350 8,799 6,919 8,799 7,193 61,350 61,400 8,810 6,925 8,810 7,204 61,400 61,450 8,821 6,931 8,821 7,215 61,450 61,500 8,832 6,937 8,832 7,226 61,500 61,550 8,843 6,943 8,843 7,237 61,550 61,600 8,854 6,949 8,854 7,248 61,600 61,650 8,865 6,955 8,865 7,259 61,650 61,700 8,876 6,961 8,876 7,270 61,700 61,750 8,887 6,967 8,887 7,281 61,750 61,800 8,898 6,973 8,898 7,292 61,800 61,850 8,909 6,979 8,909 7,303 61,850 61,900 8,920 6,985 8,920 7,314 61,900 61,950 8,931 6,991 8,931 7,325 61,950 62,000 8,942 6,997 8,942 7,336 62,000 62,000 62,050 8,953 7,003 8,953 7,347 62,050 62,100 8,964 7,009 8,964 7,358 62,100 62,150 8,975 7,015 8,975 7,369 62,150 62,200 8,986 7,021 8,986 7,380 62,200 62,250 8,997 7,027 8,997 7,391 62,250 62,300 9,008 7,033 9,008 7,402 62,300 62,350 9,019 7,039 9,019 7,413 62,350 62,400 9,030 7,045 9,030 7,424 62,400 62,450 9,041 7,051 9,041 7,435 62,450 62,500 9,052 7,057 9,052 7,446 62,500 62,550 9,063 7,063 9,063 7,457 62,550 62,600 9,074 7,069 9,074 7,468 62,600 62,650 9,085 7,075 9,085 7,479 62,650 62,700 9,096 7,081 9,096 7,490 62,700 62,750 9,107 7,087 9,107 7,501 62,750 62,800 9,118 7,093 9,118 7,512 62,800 62,850 9,129 7,099 9,129 7,523 62,850 62,900 9,140 7,105 9,140 7,534 62,900 62,950 9,151 7,111 9,151 7,545 62,950 63,000 9,162 7,117 9,162 7,556 63,000 63,000 63,050 9,173 7,123 9,173 7,567 63,050 63,100 9,184 7,129 9,184 7,578 63,100 63,150 9,195 7,135 9,195 7,589 63,150 63,200 9,206 7,141 9,206 7,600 63,200 63,250 9,217 7,147 9,217 7,611 63,250 63,300 9,228 7,153 9,228 7,622 63,300 63,350 9,239 7,159 9,239 7,633 63,350 63,400 9,250 7,165 9,250 7,644 63,400 63,450 9,261 7,171 9,261 7,655 63,450 63,500 9,272 7,177 9,272 7,666 63,500 63,550 9,283 7,183 9,283 7,677 63,550 63,600 9,294 7,189 9,294 7,688 63,600 63,650 9,305 7,195 9,305 7,699 63,650 63,700 9,316 7,201 9,316 7,710 63,700 63,750 9,327 7,207 9,327 7,721 63,750 63,800 9,338 7,213 9,338 7,732 63,800 63,850 9,349 7,219 9,349 7,743 63,850 63,900 9,360 7,225 9,360 7,754 63,900 63,950 9,371 7,231 9,371 7,765 63,950 64,000 9,382 7,237 9,382 7,776 64,000 64,000 64,050 9,393 7,243 9,393 7,787 64,050 64,100 9,404 7,249 9,404 7,798 64,100 64,150 9,415 7,255 9,415 7,809 64,150 64,200 9,426 7,261 9,426 7,820 64,200 64,250 9,437 7,267 9,437 7,831 64,250 64,300 9,448 7,273 9,448 7,842 64,300 64,350 9,459 7,279 9,459 7,853 64,350 64,400 9,470 7,285 9,470 7,864 64,400 64,450 9,481 7,291 9,481 7,875 64,450 64,500 9,492 7,297 9,492 7,886 64,500 64,550 9,503 7,303 9,503 7,897 64,550 64,600 9,514 7,309 9,514 7,908 64,600 64,650 9,525 7,315 9,525 7,919 64,650 64,700 9,536 7,321 9,536 7,930 64,700 64,750 9,547 7,327 9,547 7,941 64,750 64,800 9,558 7,333 9,558 7,952 64,800 64,850 9,569 7,339 9,569 7,963 64,850 64,900 9,580 7,345 9,580 7,974 64,900 64,950 9,591 7,351 9,591 7,985 64,950 65,000 9,602 7,357 9,602 7,996 65,000 65,000 65,050 9,613 7,363 9,613 8,007 65,050 65,100 9,624 7,369 9,624 8,018 65,100 65,150 9,635 7,375 9,635 8,029 65,150 65,200 9,646 7,381 9,646 8,040 65,200 65,250 9,657 7,387 9,657 8,051 65,250 65,300 9,668 7,393 9,668 8,062 65,300 65,350 9,679 7,399 9,679 8,073 65,350 65,400 9,690 7,405 9,690 8,084 65,400 65,450 9,701 7,411 9,701 8,095 65,450 65,500 9,712 7,417 9,712 8,106 65,500 65,550 9,723 7,423 9,723 8,117 65,550 65,600 9,734 7,429 9,734 8,128 65,600 65,650 9,745 7,435 9,745 8,139 65,650 65,700 9,756 7,441 9,756 8,150 65,700 65,750 9,767 7,447 9,767 8,161 65,750 65,800 9,778 7,453 9,778 8,172 65,800 65,850 9,789 7,459 9,789 8,183 65,850 65,900 9,800 7,465 9,800 8,194 65,900 65,950 9,811 7,471 9,811 8,205 65,950 66,000 9,822 7,477 9,822 8,216 66,000 66,000 66,050 9,833 7,483 9,833 8,227 66,050 66,100 9,844 7,489 9,844 8,238 66,100 66,150 9,855 7,495 9,855 8,249 66,150 66,200 9,866 7,501 9,866 8,260 66,200 66,250 9,877 7,507 9,877 8,271 66,250 66,300 9,888 7,513 9,888 8,282 66,300 66,350 9,899 7,519 9,899 8,293 66,350 66,400 9,910 7,525 9,910 8,304 66,400 66,450 9,921 7,531 9,921 8,315 66,450 66,500 9,932 7,537 9,932 8,326 66,500 66,550 9,943 7,543 9,943 8,337 66,550 66,600 9,954 7,549 9,954 8,348 66,600 66,650 9,965 7,555 9,965 8,359 66,650 66,700 9,976 7,561 9,976 8,370 66,700 66,750 9,987 7,567 9,987 8,381 66,750 66,800 9,998 7,573 9,998 8,392 66,800 66,850 10,009 7,579 10,009 8,403 66,850 66,900 10,020 7,585 10,020 8,414 66,900 66,950 10,031 7,591 10,031 8,425 66,950 67,000 10,042 7,597 10,042 8,436 67,000 67,000 67,050 10,053 7,603 10,053 8,447 67,050 67,100 10,064 7,609 10,064 8,458 67,100 67,150 10,075 7,615 10,075 8,469 67,150 67,200 10,086 7,621 10,086 8,480 67,200 67,250 10,097 7,627 10,097 8,491 67,250 67,300 10,108 7,633 10,108 8,502 67,300 67,350 10,119 7,639 10,119 8,513 67,350 67,400 10,130 7,645 10,130 8,524 67,400 67,450 10,141 7,651 10,141 8,535 67,450 67,500 10,152 7,657 10,152 8,546 67,500 67,550 10,163 7,663 10,163 8,557 67,550 67,600 10,174 7,669 10,174 8,568 67,600 67,650 10,185 7,675 10,185 8,579 67,650 67,700 10,196 7,681 10,196 8,590 67,700 67,750 10,207 7,687 10,207 8,601 67,750 67,800 10,218 7,693 10,218 8,612 67,800 67,850 10,229 7,699 10,229 8,623 67,850 67,900 10,240 7,705 10,240 8,634 67,900 67,950 10,251 7,711 10,251 8,645 67,950 68,000 10,262 7,717 10,262 8,656 68,000 68,000 68,050 10,273 7,723 10,273 8,667 68,050 68,100 10,284 7,729 10,284 8,678 68,100 68,150 10,295 7,735 10,295 8,689 68,150 68,200 10,306 7,741 10,306 8,700 68,200 68,250 10,317 7,747 10,317 8,711 68,250 68,300 10,328 7,753 10,328 8,722 68,300 68,350 10,339 7,759 10,339 8,733 68,350 68,400 10,350 7,765 10,350 8,744 68,400 68,450 10,361 7,771 10,361 8,755 68,450 68,500 10,372 7,777 10,372 8,766 68,500 68,550 10,383 7,783 10,383 8,777 68,550 68,600 10,394 7,789 10,394 8,788 68,600 68,650 10,405 7,795 10,405 8,799 68,650 68,700 10,416 7,801 10,416 8,810 68,700 68,750 10,427 7,807 10,427 8,821 68,750 68,800 10,438 7,813 10,438 8,832 68,800 68,850 10,449 7,819 10,449 8,843 68,850 68,900 10,460 7,825 10,460 8,854 68,900 68,950 10,471 7,831 10,471 8,865 68,950 69,000 10,482 7,837 10,482 8,876 69,000 69,000 69,050 10,493 7,843 10,493 8,887 69,050 69,100 10,504 7,849 10,504 8,898 69,100 69,150 10,515 7,855 10,515 8,909 69,150 69,200 10,526 7,861 10,526 8,920 69,200 69,250 10,537 7,867 10,537 8,931 69,250 69,300 10,548 7,873 10,548 8,942 69,300 69,350 10,559 7,879 10,559 8,953 69,350 69,400 10,570 7,885 10,570 8,964 69,400 69,450 10,581 7,891 10,581 8,975 69,450 69,500 10,592 7,897 10,592 8,986 69,500 69,550 10,603 7,903 10,603 8,997 69,550 69,600 10,614 7,909 10,614 9,008 69,600 69,650 10,625 7,915 10,625 9,019 69,650 69,700 10,636 7,921 10,636 9,030 69,700 69,750 10,647 7,927 10,647 9,041 69,750 69,800 10,658 7,933 10,658 9,052 69,800 69,850 10,669 7,939 10,669 9,063 69,850 69,900 10,680 7,945 10,680 9,074 69,900 69,950 10,691 7,951 10,691 9,085 69,950 70,000 10,702 7,957 10,702 9,096 70,000 70,000 70,050 10,713 7,963 10,713 9,107 70,050 70,100 10,724 7,969 10,724 9,118 70,100 70,150 10,735 7,975 10,735 9,129 70,150 70,200 10,746 7,981 10,746 9,140 70,200 70,250 10,757 7,987 10,757 9,151 70,250 70,300 10,768 7,993 10,768 9,162 70,300 70,350 10,779 7,999 10,779 9,173 70,350 70,400 10,790 8,005 10,790 9,184 70,400 70,450 10,801 8,011 10,801 9,195 70,450 70,500 10,812 8,017 10,812 9,206 70,500 70,550 10,823 8,023 10,823 9,217 70,550 70,600 10,834 8,029 10,834 9,228 70,600 70,650 10,845 8,035 10,845 9,239 70,650 70,700 10,856 8,041 10,856 9,250 70,700 70,750 10,867 8,047 10,867 9,261 70,750 70,800 10,878 8,053 10,878 9,272 70,800 70,850 10,889 8,059 10,889 9,283 70,850 70,900 10,900 8,065 10,900 9,294 70,900 70,950 10,911 8,071 10,911 9,305 70,950 71,000 10,922 8,077 10,922 9,316 71,000 71,000 71,050 10,933 8,083 10,933 9,327 71,050 71,100 10,944 8,089 10,944 9,338 71,100 71,150 10,955 8,095 10,955 9,349 71,150 71,200 10,966 8,101 10,966 9,360 71,200 71,250 10,977 8,107 10,977 9,371 71,250 71,300 10,988 8,113 10,988 9,382 71,300 71,350 10,999 8,119 10,999 9,393 71,350 71,400 11,010 8,125 11,010 9,404 71,400 71,450 11,021 8,131 11,021 9,415 71,450 71,500 11,032 8,137 11,032 9,426 71,500 71,550 11,043 8,143 11,043 9,437 71,550 71,600 11,054 8,149 11,054 9,448 71,600 71,650 11,065 8,155 11,065 9,459 71,650 71,700 11,076 8,161 11,076 9,470 71,700 71,750 11,087 8,167 11,087 9,481 71,750 71,800 11,098 8,173 11,098 9,492 71,800 71,850 11,109 8,179 11,109 9,503 71,850 71,900 11,120 8,185 11,120 9,514 71,900 71,950 11,131 8,191 11,131 9,525 71,950 72,000 11,142 8,197 11,142 9,536 72,000 72,000 72,050 11,153 8,203 11,153 9,547 72,050 72,100 11,164 8,209 11,164 9,558 72,100 72,150 11,175 8,215 11,175 9,569 72,150 72,200 11,186 8,221 11,186 9,580 72,200 72,250 11,197 8,227 11,197 9,591 72,250 72,300 11,208 8,233 11,208 9,602 72,300 72,350 11,219 8,239 11,219 9,613 72,350 72,400 11,230 8,245 11,230 9,624 72,400 72,450 11,241 8,251 11,241 9,635 72,450 72,500 11,252 8,257 11,252 9,646 72,500 72,550 11,263 8,263 11,263 9,657 72,550 72,600 11,274 8,269 11,274 9,668 72,600 72,650 11,285 8,275 11,285 9,679 72,650 72,700 11,296 8,281 11,296 9,690 72,700 72,750 11,307 8,287 11,307 9,701 72,750 72,800 11,318 8,293 11,318 9,712 72,800 72,850 11,329 8,299 11,329 9,723 72,850 72,900 11,340 8,305 11,340 9,734 72,900 72,950 11,351 8,311 11,351 9,745 72,950 73,000 11,362 8,317 11,362 9,756 73,000 73,000 73,050 11,373 8,323 11,373 9,767 73,050 73,100 11,384 8,329 11,384 9,778 73,100 73,150 11,395 8,335 11,395 9,789 73,150 73,200 11,406 8,341 11,406 9,800 73,200 73,250 11,417 8,347 11,417 9,811 73,250 73,300 11,428 8,353 11,428 9,822 73,300 73,350 11,439 8,359 11,439 9,833 73,350 73,400 11,450 8,365 11,450 9,844 73,400 73,450 11,461 8,371 11,461 9,855 73,450 73,500 11,472 8,377 11,472 9,866 73,500 73,550 11,483 8,383 11,483 9,877 73,550 73,600 11,494 8,389 11,494 9,888 73,600 73,650 11,505 8,395 11,505 9,899 73,650 73,700 11,516 8,401 11,516 9,910 73,700 73,750 11,527 8,407 11,527 9,921 73,750 73,800 11,538 8,413 11,538 9,932 73,800 73,850 11,549 8,419 11,549 9,943 73,850 73,900 11,560 8,425 11,560 9,954 73,900 73,950 11,571 8,431 11,571 9,965 73,950 74,000 11,582 8,437 11,582 9,976 74,000 74,000 74,050 11,593 8,443 11,593 9,987 74,050 74,100 11,604 8,449 11,604 9,998 74,100 74,150 11,615 8,455 11,615 10,009 74,150 74,200 11,626 8,461 11,626 10,020 74,200 74,250 11,637 8,467 11,637 10,031 74,250 74,300 11,648 8,473 11,648 10,042 74,300 74,350 11,659 8,479 11,659 10,053 74,350 74,400 11,670 8,485 11,670 10,064 74,400 74,450 11,681 8,491 11,681 10,075 74,450 74,500 11,692 8,497 11,692 10,086 74,500 74,550 11,703 8,503 11,703 10,097 74,550 74,600 11,714 8,509 11,714 10,108 74,600 74,650 11,725 8,515 11,725 10,119 74,650 74,700 11,736 8,521 11,736 10,130 74,700 74,750 11,747 8,527 11,747 10,141 74,750 74,800 11,758 8,533 11,758 10,152 74,800 74,850 11,769 8,539 11,769 10,163 74,850 74,900 11,780 8,545 11,780 10,174 74,900 74,950 11,791 8,551 11,791 10,185 74,950 75,000 11,802 8,557 11,802 10,196 75,000 75,000 75,050 11,813 8,563 11,813 10,207 75,050 75,100 11,824 8,569 11,824 10,218 75,100 75,150 11,835 8,575 11,835 10,229 75,150 75,200 11,846 8,581 11,846 10,240 75,200 75,250 11,857 8,587 11,857 10,251 75,250 75,300 11,868 8,593 11,868 10,262 75,300 75,350 11,879 8,599 11,879 10,273 75,350 75,400 11,890 8,605 11,890 10,284 75,400 75,450 11,901 8,611 11,901 10,295 75,450 75,500 11,912 8,617 11,912 10,306 75,500 75,550 11,923 8,623 11,923 10,317 75,550 75,600 11,934 8,629 11,934 10,328 75,600 75,650 11,945 8,635 11,945 10,339 75,650 75,700 11,956 8,641 11,956 10,350 75,700 75,750 11,967 8,647 11,967 10,361 75,750 75,800 11,978 8,653 11,978 10,372 75,800 75,850 11,989 8,659 11,989 10,383 75,850 75,900 12,000 8,665 12,000 10,394 75,900 75,950 12,011 8,671 12,011 10,405 75,950 76,000 12,022 8,677 12,022 10,416 76,000 76,000 76,050 12,033 8,683 12,033 10,427 76,050 76,100 12,044 8,689 12,044 10,438 76,100 76,150 12,055 8,695 12,055 10,449 76,150 76,200 12,066 8,701 12,066 10,460 76,200 76,250 12,077 8,707 12,077 10,471 76,250 76,300 12,088 8,713 12,088 10,482 76,300 76,350 12,099 8,719 12,099 10,493 76,350 76,400 12,110 8,725 12,110 10,504 76,400 76,450 12,121 8,731 12,121 10,515 76,450 76,500 12,132 8,737 12,132 10,526 76,500 76,550 12,143 8,743 12,143 10,537 76,550 76,600 12,154 8,749 12,154 10,548 76,600 76,650 12,165 8,755 12,165 10,559 76,650 76,700 12,176 8,761 12,176 10,570 76,700 76,750 12,187 8,767 12,187 10,581 76,750 76,800 12,198 8,773 12,198 10,592 76,800 76,850 12,209 8,779 12,209 10,603 76,850 76,900 12,220 8,785 12,220 10,614 76,900 76,950 12,231 8,791 12,231 10,625 76,950 77,000 12,242 8,797 12,242 10,636 77,000 77,000 77,050 12,253 8,803 12,253 10,647 77,050 77,100 12,264 8,809 12,264 10,658 77,100 77,150 12,275 8,815 12,275 10,669 77,150 77,200 12,286 8,821 12,286 10,680 77,200 77,250 12,297 8,827 12,297 10,691 77,250 77,300 12,308 8,833 12,308 10,702 77,300 77,350 12,319 8,839 12,319 10,713 77,350 77,400 12,330 8,845 12,330 10,724 77,400 77,450 12,341 8,851 12,341 10,735 77,450 77,500 12,352 8,857 12,352 10,746 77,500 77,550 12,363 8,863 12,363 10,757 77,550 77,600 12,374 8,869 12,374 10,768 77,600 77,650 12,385 8,875 12,385 10,779 77,650 77,700 12,396 8,881 12,396 10,790 77,700 77,750 12,407 8,887 12,407 10,801 77,750 77,800 12,418 8,893 12,418 10,812 77,800 77,850 12,429 8,899 12,429 10,823 77,850 77,900 12,440 8,905 12,440 10,834 77,900 77,950 12,451 8,911 12,451 10,845 77,950 78,000 12,462 8,917 12,462 10,856 78,000 78,000 78,050 12,473 8,923 12,473 10,867 78,050 78,100 12,484 8,929 12,484 10,878 78,100 78,150 12,495 8,935 12,495 10,889 78,150 78,200 12,506 8,941 12,506 10,900 78,200 78,250 12,517 8,947 12,517 10,911 78,250 78,300 12,528 8,953 12,528 10,922 78,300 78,350 12,539 8,959 12,539 10,933 78,350 78,400 12,550 8,965 12,550 10,944 78,400 78,450 12,561 8,971 12,561 10,955 78,450 78,500 12,572 8,977 12,572 10,966 78,500 78,550 12,583 8,983 12,583 10,977 78,550 78,600 12,594 8,989 12,594 10,988 78,600 78,650 12,605 8,995 12,605 10,999 78,650 78,700 12,616 9,001 12,616 11,010 78,700 78,750 12,627 9,007 12,627 11,021 78,750 78,800 12,638 9,013 12,638 11,032 78,800 78,850 12,649 9,019 12,649 11,043 78,850 78,900 12,660 9,025 12,660 11,054 78,900 78,950 12,671 9,031 12,671 11,065 78,950 79,000 12,682 9,037 12,682 11,076 79,000 79,000 79,050 12,693 9,043 12,693 11,087 79,050 79,100 12,704 9,049 12,704 11,098 79,100 79,150 12,715 9,055 12,715 11,109 79,150 79,200 12,726 9,061 12,726 11,120 79,200 79,250 12,737 9,067 12,737 11,131 79,250 79,300 12,748 9,073 12,748 11,142 79,300 79,350 12,759 9,079 12,759 11,153 79,350 79,400 12,770 9,085 12,770 11,164 79,400 79,450 12,781 9,091 12,781 11,175 79,450 79,500 12,792 9,097 12,792 11,186 79,500 79,550 12,803 9,103 12,803 11,197 79,550 79,600 12,814 9,109 12,814 11,208 79,600 79,650 12,825 9,115 12,825 11,219 79,650 79,700 12,836 9,121 12,836 11,230 79,700 79,750 12,847 9,127 12,847 11,241 79,750 79,800 12,858 9,133 12,858 11,252 79,800 79,850 12,869 9,139 12,869 11,263 79,850 79,900 12,880 9,145 12,880 11,274 79,900 79,950 12,891 9,151 12,891 11,285 79,950 80,000 12,902 9,157 12,902 11,296 80,000 80,000 80,050 12,913 9,163 12,913 11,307 80,050 80,100 12,924 9,169 12,924 11,318 80,100 80,150 12,935 9,175 12,935 11,329 80,150 80,200 12,946 9,181 12,946 11,340 80,200 80,250 12,957 9,187 12,957 11,351 80,250 80,300 12,968 9,193 12,968 11,362 80,300 80,350 12,979 9,199 12,979 11,373 80,350 80,400 12,990 9,205 12,990 11,384 80,400 80,450 13,001 9,211 13,001 11,395 80,450 80,500 13,012 9,217 13,012 11,406 80,500 80,550 13,023 9,223 13,023 11,417 80,550 80,600 13,034 9,229 13,034 11,428 80,600 80,650 13,045 9,235 13,045 11,439 80,650 80,700 13,056 9,241 13,056 11,450 80,700 80,750 13,067 9,247 13,067 11,461 80,750 80,800 13,078 9,253 13,078 11,472 80,800 80,850 13,089 9,259 13,089 11,483 80,850 80,900 13,100 9,265 13,100 11,494 80,900 80,950 13,111 9,271 13,111 11,505 80,950 81,000 13,122 9,277 13,122 11,516 81,000 81,000 81,050 13,133 9,283 13,133 11,527 81,050 81,100 13,144 9,289 13,144 11,538 81,100 81,150 13,155 9,295 13,155 11,549 81,150 81,200 13,166 9,301 13,166 11,560 81,200 81,250 13,177 9,307 13,177 11,571 81,250 81,300 13,188 9,313 13,188 11,582 81,300 81,350 13,199 9,319 13,199 11,593 81,350 81,400 13,210 9,325 13,210 11,604 81,400 81,450 13,221 9,331 13,221 11,615 81,450 81,500 13,232 9,337 13,232 11,626 81,500 81,550 13,243 9,343 13,243 11,637 81,550 81,600 13,254 9,349 13,254 11,648 81,600 81,650 13,265 9,355 13,265 11,659 81,650 81,700 13,276 9,361 13,276 11,670 81,700 81,750 13,287 9,367 13,287 11,681 81,750 81,800 13,298 9,373 13,298 11,692 81,800 81,850 13,309 9,379 13,309 11,703 81,850 81,900 13,320 9,385 13,320 11,714 81,900 81,950 13,331 9,391 13,331 11,725 81,950 82,000 13,342 9,397 13,342 11,736 82,000 82,000 82,050 13,353 9,403 13,353 11,747 82,050 82,100 13,364 9,409 13,364 11,758 82,100 82,150 13,375 9,415 13,375 11,769 82,150 82,200 13,386 9,421 13,386 11,780 82,200 82,250 13,397 9,427 13,397 11,791 82,250 82,300 13,408 9,433 13,408 11,802 82,300 82,350 13,419 9,439 13,419 11,813 82,350 82,400 13,430 9,445 13,430 11,824 82,400 82,450 13,441 9,451 13,441 11,835 82,450 82,500 13,452 9,457 13,452 11,846 82,500 82,550 13,463 9,463 13,463 11,857 82,550 82,600 13,474 9,469 13,474 11,868 82,600 82,650 13,485 9,475 13,485 11,879 82,650 82,700 13,496 9,481 13,496 11,890 82,700 82,750 13,507 9,487 13,507 11,901 82,750 82,800 13,518 9,493 13,518 11,912 82,800 82,850 13,529 9,499 13,529 11,923 82,850 82,900 13,540 9,505 13,540 11,934 82,900 82,950 13,551 9,511 13,551 11,945 82,950 83,000 13,562 9,517 13,562 11,956 83,000 83,000 83,050 13,573 9,523 13,573 11,967 83,050 83,100 13,584 9,529 13,584 11,978 83,100 83,150 13,595 9,535 13,595 11,989 83,150 83,200 13,606 9,541 13,606 12,000 83,200 83,250 13,617 9,547 13,617 12,011 83,250 83,300 13,628 9,553 13,628 12,022 83,300 83,350 13,639 9,559 13,639 12,033 83,350 83,400 13,650 9,565 13,650 12,044 83,400 83,450 13,661 9,571 13,661 12,055 83,450 83,500 13,672 9,577 13,672 12,066 83,500 83,550 13,683 9,583 13,683 12,077 83,550 83,600 13,694 9,589 13,694 12,088 83,600 83,650 13,705 9,595 13,705 12,099 83,650 83,700 13,716 9,601 13,716 12,110 83,700 83,750 13,727 9,607 13,727 12,121 83,750 83,800 13,738 9,613 13,738 12,132 83,800 83,850 13,749 9,619 13,749 12,143 83,850 83,900 13,760 9,625 13,760 12,154 83,900 83,950 13,771 9,631 13,771 12,165 83,950 84,000 13,782 9,637 13,782 12,176 84,000 84,000 84,050 13,793 9,643 13,793 12,187 84,050 84,100 13,804 9,649 13,804 12,198 84,100 84,150 13,815 9,655 13,815 12,209 84,150 84,200 13,826 9,661 13,826 12,220 84,200 84,250 13,837 9,667 13,837 12,231 84,250 84,300 13,848 9,673 13,848 12,242 84,300 84,350 13,859 9,679 13,859 12,253 84,350 84,400 13,870 9,685 13,870 12,264 84,400 84,450 13,881 9,691 13,881 12,275 84,450 84,500 13,892 9,697 13,892 12,286 84,500 84,550 13,903 9,703 13,903 12,297 84,550 84,600 13,914 9,709 13,914 12,308 84,600 84,650 13,925 9,715 13,925 12,319 84,650 84,700 13,936 9,721 13,936 12,330 84,700 84,750 13,947 9,727 13,947 12,341 84,750 84,800 13,958 9,733 13,958 12,352 84,800 84,850 13,969 9,739 13,969 12,363 84,850 84,900 13,980 9,745 13,980 12,374 84,900 84,950 13,991 9,751 13,991 12,385 84,950 85,000 14,002 9,757 14,002 12,396 85,000 85,000 85,050 14,013 9,763 14,013 12,407 85,050 85,100 14,024 9,769 14,024 12,418 85,100 85,150 14,035 9,775 14,035 12,429 85,150 85,200 14,046 9,781 14,046 12,440 85,200 85,250 14,057 9,787 14,057 12,451 85,250 85,300 14,068 9,793 14,068 12,462 85,300 85,350 14,079 9,799 14,079 12,473 85,350 85,400 14,090 9,805 14,090 12,484 85,400 85,450 14,101 9,811 14,101 12,495 85,450 85,500 14,112 9,817 14,112 12,506 85,500 85,550 14,123 9,823 14,123 12,517 85,550 85,600 14,134 9,829 14,134 12,528 85,600 85,650 14,145 9,835 14,145 12,539 85,650 85,700 14,156 9,841 14,156 12,550 85,700 85,750 14,167 9,847 14,167 12,561 85,750 85,800 14,178 9,853 14,178 12,572 85,800 85,850 14,189 9,859 14,189 12,583 85,850 85,900 14,200 9,865 14,200 12,594 85,900 85,950 14,211 9,871 14,211 12,605 85,950 86,000 14,222 9,877 14,222 12,616 86,000 86,000 86,050 14,233 9,883 14,233 12,627 86,050 86,100 14,244 9,889 14,244 12,638 86,100 86,150 14,255 9,895 14,255 12,649 86,150 86,200 14,266 9,901 14,266 12,660 86,200 86,250 14,277 9,907 14,277 12,671 86,250 86,300 14,288 9,913 14,288 12,682 86,300 86,350 14,299 9,919 14,299 12,693 86,350 86,400 14,310 9,925 14,310 12,704 86,400 86,450 14,321 9,931 14,321 12,715 86,450 86,500 14,332 9,937 14,332 12,726 86,500 86,550 14,343 9,943 14,343 12,737 86,550 86,600 14,354 9,949 14,354 12,748 86,600 86,650 14,365 9,955 14,365 12,759 86,650 86,700 14,376 9,961 14,376 12,770 86,700 86,750 14,387 9,967 14,387 12,781 86,750 86,800 14,398 9,973 14,398 12,792 86,800 86,850 14,409 9,979 14,409 12,803 86,850 86,900 14,420 9,985 14,420 12,814 86,900 86,950 14,431 9,991 14,431 12,825 86,950 87,000 14,442 9,997 14,442 12,836 87,000 87,000 87,050 14,453 10,003 14,453 12,847 87,050 87,100 14,464 10,009 14,464 12,858 87,100 87,150 14,475 10,015 14,475 12,869 87,150 87,200 14,486 10,021 14,486 12,880 87,200 87,250 14,497 10,027 14,497 12,891 87,250 87,300 14,508 10,033 14,508 12,902 87,300 87,350 14,519 10,039 14,519 12,913 87,350 87,400 14,530 10,045 14,530 12,924 87,400 87,450 14,541 10,051 14,541 12,935 87,450 87,500 14,552 10,057 14,552 12,946 87,500 87,550 14,563 10,063 14,563 12,957 87,550 87,600 14,574 10,069 14,574 12,968 87,600 87,650 14,585 10,075 14,585 12,979 87,650 87,700 14,596 10,081 14,596 12,990 87,700 87,750 14,607 10,087 14,607 13,001 87,750 87,800 14,618 10,093 14,618 13,012 87,800 87,850 14,629 10,099 14,629 13,023 87,850 87,900 14,640 10,105 14,640 13,034 87,900 87,950 14,651 10,111 14,651 13,045 87,950 88,000 14,662 10,117 14,662 13,056 88,000 88,000 88,050 14,673 10,123 14,673 13,067 88,050 88,100 14,684 10,129 14,684 13,078 88,100 88,150 14,695 10,135 14,695 13,089 88,150 88,200 14,706 10,141 14,706 13,100 88,200 88,250 14,717 10,147 14,717 13,111 88,250 88,300 14,728 10,153 14,728 13,122 88,300 88,350 14,739 10,159 14,739 13,133 88,350 88,400 14,750 10,165 14,750 13,144 88,400 88,450 14,761 10,171 14,761 13,155 88,450 88,500 14,772 10,177 14,772 13,166 88,500 88,550 14,783 10,183 14,783 13,177 88,550 88,600 14,794 10,189 14,794 13,188 88,600 88,650 14,805 10,195 14,805 13,199 88,650 88,700 14,816 10,201 14,816 13,210 88,700 88,750 14,827 10,207 14,827 13,221 88,750 88,800 14,838 10,213 14,838 13,232 88,800 88,850 14,849 10,219 14,849 13,243 88,850 88,900 14,860 10,225 14,860 13,254 88,900 88,950 14,871 10,231 14,871 13,265 88,950 89,000 14,882 10,237 14,882 13,276 89,000 89,000 89,050 14,893 10,243 14,893 13,287 89,050 89,100 14,904 10,249 14,904 13,298 89,100 89,150 14,915 10,255 14,915 13,309 89,150 89,200 14,926 10,261 14,926 13,320 89,200 89,250 14,937 10,267 14,937 13,331 89,250 89,300 14,948 10,273 14,948 13,342 89,300 89,350 14,959 10,279 14,959 13,353 89,350 89,400 14,970 10,285 14,970 13,364 89,400 89,450 14,981 10,291 14,981 13,375 89,450 89,500 14,992 10,300 14,992 13,386 89,500 89,550 15,003 10,311 15,003 13,397 89,550 89,600 15,014 10,322 15,014 13,408 89,600 89,650 15,025 10,333 15,025 13,419 89,650 89,700 15,036 10,344 15,036 13,430 89,700 89,750 15,047 10,355 15,047 13,441 89,750 89,800 15,058 10,366 15,058 13,452 89,800 89,850 15,069 10,377 15,069 13,463 89,850 89,900 15,080 10,388 15,080 13,474 89,900 89,950 15,091 10,399 15,091 13,485 89,950 90,000 15,102 10,410 15,102 13,496 90,000 90,000 90,050 15,113 10,421 15,113 13,507 90,050 90,100 15,124 10,432 15,124 13,518 90,100 90,150 15,135 10,443 15,135 13,529 90,150 90,200 15,146 10,454 15,146 13,540 90,200 90,250 15,157 10,465 15,157 13,551 90,250 90,300 15,168 10,476 15,168 13,562 90,300 90,350 15,179 10,487 15,179 13,573 90,350 90,400 15,190 10,498 15,190 13,584 90,400 90,450 15,201 10,509 15,201 13,595 90,450 90,500 15,212 10,520 15,212 13,606 90,500 90,550 15,223 10,531 15,223 13,617 90,550 90,600 15,234 10,542 15,234 13,628 90,600 90,650 15,245 10,553 15,245 13,639 90,650 90,700 15,256 10,564 15,256 13,650 90,700 90,750 15,267 10,575 15,267 13,661 90,750 90,800 15,278 10,586 15,278 13,672 90,800 90,850 15,289 10,597 15,289 13,683 90,850 90,900 15,300 10,608 15,300 13,694 90,900 90,950 15,311 10,619 15,311 13,705 90,950 91,000 15,322 10,630 15,322 13,716 91,000 91,000 91,050 15,333 10,641 15,333 13,727 91,050 91,100 15,344 10,652 15,344 13,738 91,100 91,150 15,355 10,663 15,355 13,749 91,150 91,200 15,366 10,674 15,366 13,760 91,200 91,250 15,377 10,685 15,377 13,771 91,250 91,300 15,388 10,696 15,388 13,782 91,300 91,350 15,399 10,707 15,399 13,793 91,350 91,400 15,410 10,718 15,410 13,804 91,400 91,450 15,421 10,729 15,421 13,815 91,450 91,500 15,432 10,740 15,432 13,826 91,500 91,550 15,443 10,751 15,443 13,837 91,550 91,600 15,454 10,762 15,454 13,848 91,600 91,650 15,465 10,773 15,465 13,859 91,650 91,700 15,476 10,784 15,476 13,870 91,700 91,750 15,487 10,795 15,487 13,881 91,750 91,800 15,498 10,806 15,498 13,892 91,800 91,850 15,509 10,817 15,509 13,903 91,850 91,900 15,520 10,828 15,520 13,914 91,900 91,950 15,531 10,839 15,531 13,925 91,950 92,000 15,542 10,850 15,542 13,936 92,000 92,000 92,050 15,553 10,861 15,553 13,947 92,050 92,100 15,564 10,872 15,564 13,958 92,100 92,150 15,575 10,883 15,575 13,969 92,150 92,200 15,586 10,894 15,586 13,980 92,200 92,250 15,597 10,905 15,597 13,991 92,250 92,300 15,608 10,916 15,608 14,002 92,300 92,350 15,619 10,927 15,619 14,013 92,350 92,400 15,630 10,938 15,630 14,024 92,400 92,450 15,641 10,949 15,641 14,035 92,450 92,500 15,652 10,960 15,652 14,046 92,500 92,550 15,663 10,971 15,663 14,057 92,550 92,600 15,674 10,982 15,674 14,068 92,600 92,650 15,685 10,993 15,685 14,079 92,650 92,700 15,696 11,004 15,696 14,090 92,700 92,750 15,707 11,015 15,707 14,101 92,750 92,800 15,718 11,026 15,718 14,112 92,800 92,850 15,729 11,037 15,729 14,123 92,850 92,900 15,740 11,048 15,740 14,134 92,900 92,950 15,751 11,059 15,751 14,145 92,950 93,000 15,762 11,070 15,762 14,156 93,000 93,000 93,050 15,773 11,081 15,773 14,167 93,050 93,100 15,784 11,092 15,784 14,178 93,100 93,150 15,795 11,103 15,795 14,189 93,150 93,200 15,806 11,114 15,806 14,200 93,200 93,250 15,817 11,125 15,817 14,211 93,250 93,300 15,828 11,136 15,828 14,222 93,300 93,350 15,839 11,147 15,839 14,233 93,350 93,400 15,850 11,158 15,850 14,244 93,400 93,450 15,861 11,169 15,861 14,255 93,450 93,500 15,872 11,180 15,872 14,266 93,500 93,550 15,883 11,191 15,883 14,277 93,550 93,600 15,894 11,202 15,894 14,288 93,600 93,650 15,905 11,213 15,905 14,299 93,650 93,700 15,916 11,224 15,916 14,310 93,700 93,750 15,927 11,235 15,927 14,321 93,750 93,800 15,938 11,246 15,938 14,332 93,800 93,850 15,949 11,257 15,949 14,343 93,850 93,900 15,960 11,268 15,960 14,354 93,900 93,950 15,971 11,279 15,971 14,365 93,950 94,000 15,982 11,290 15,982 14,376 94,000 94,000 94,050 15,993 11,301 15,993 14,387 94,050 94,100 16,004 11,312 16,004 14,398 94,100 94,150 16,015 11,323 16,015 14,409 94,150 94,200 16,026 11,334 16,026 14,420 94,200 94,250 16,037 11,345 16,037 14,431 94,250 94,300 16,048 11,356 16,048 14,442 94,300 94,350 16,059 11,367 16,059 14,453 94,350 94,400 16,070 11,378 16,070 14,464 94,400 94,450 16,081 11,389 16,081 14,475 94,450 94,500 16,092 11,400 16,092 14,486 94,500 94,550 16,103 11,411 16,103 14,497 94,550 94,600 16,114 11,422 16,114 14,508 94,600 94,650 16,125 11,433 16,125 14,519 94,650 94,700 16,136 11,444 16,136 14,530 94,700 94,750 16,147 11,455 16,147 14,541 94,750 94,800 16,158 11,466 16,158 14,552 94,800 94,850 16,169 11,477 16,169 14,563 94,850 94,900 16,180 11,488 16,180 14,574 94,900 94,950 16,191 11,499 16,191 14,585 94,950 95,000 16,202 11,510 16,202 14,596 95,000 95,000 95,050 16,213 11,521 16,213 14,607 95,050 95,100 16,224 11,532 16,224 14,618 95,100 95,150 16,235 11,543 16,235 14,629 95,150 95,200 16,246 11,554 16,246 14,640 95,200 95,250 16,257 11,565 16,257 14,651 95,250 95,300 16,268 11,576 16,268 14,662 95,300 95,350 16,279 11,587 16,279 14,673 95,350 95,400 16,290 11,598 16,290 14,684 95,400 95,450 16,302 11,609 16,302 14,696 95,450 95,500 16,314 11,620 16,314 14,708 95,500 95,550 16,326 11,631 16,326 14,720 95,550 95,600 16,338 11,642 16,338 14,732 95,600 95,650 16,350 11,653 16,350 14,744 95,650 95,700 16,362 11,664 16,362 14,756 95,700 95,750 16,374 11,675 16,374 14,768 95,750 95,800 16,386 11,686 16,386 14,780 95,800 95,850 16,398 11,697 16,398 14,792 95,850 95,900 16,410 11,708 16,410 14,804 95,900 95,950 16,422 11,719 16,422 14,816 95,950 96,000 16,434 11,730 16,434 14,828 96,000 96,000 96,050 16,446 11,741 16,446 14,840 96,050 96,100 16,458 11,752 16,458 14,852 96,100 96,150 16,470 11,763 16,470 14,864 96,150 96,200 16,482 11,774 16,482 14,876 96,200 96,250 16,494 11,785 16,494 14,888 96,250 96,300 16,506 11,796 16,506 14,900 96,300 96,350 16,518 11,807 16,518 14,912 96,350 96,400 16,530 11,818 16,530 14,924 96,400 96,450 16,542 11,829 16,542 14,936 96,450 96,500 16,554 11,840 16,554 14,948 96,500 96,550 16,566 11,851 16,566 14,960 96,550 96,600 16,578 11,862 16,578 14,972 96,600 96,650 16,590 11,873 16,590 14,984 96,650 96,700 16,602 11,884 16,602 14,996 96,700 96,750 16,614 11,895 16,614 15,008 96,750 96,800 16,626 11,906 16,626 15,020 96,800 96,850 16,638 11,917 16,638 15,032 96,850 96,900 16,650 11,928 16,650 15,044 96,900 96,950 16,662 11,939 16,662 15,056 96,950 97,000 16,674 11,950 16,674 15,068 97,000 97,000 97,050 16,686 11,961 16,686 15,080 97,050 97,100 16,698 11,972 16,698 15,092 97,100 97,150 16,710 11,983 16,710 15,104 97,150 97,200 16,722 11,994 16,722 15,116 97,200 97,250 16,734 12,005 16,734 15,128 97,250 97,300 16,746 12,016 16,746 15,140 97,300 97,350 16,758 12,027 16,758 15,152 97,350 97,400 16,770 12,038 16,770 15,164 97,400 97,450 16,782 12,049 16,782 15,176 97,450 97,500 16,794 12,060 16,794 15,188 97,500 97,550 16,806 12,071 16,806 15,200 97,550 97,600 16,818 12,082 16,818 15,212 97,600 97,650 16,830 12,093 16,830 15,224 97,650 97,700 16,842 12,104 16,842 15,236 97,700 97,750 16,854 12,115 16,854 15,248 97,750 97,800 16,866 12,126 16,866 15,260 97,800 97,850 16,878 12,137 16,878 15,272 97,850 97,900 16,890 12,148 16,890 15,284 97,900 97,950 16,902 12,159 16,902 15,296 97,950 98,000 16,914 12,170 16,914 15,308 98,000 98,000 98,050 16,926 12,181 16,926 15,320 98,050 98,100 16,938 12,192 16,938 15,332 98,100 98,150 16,950 12,203 16,950 15,344 98,150 98,200 16,962 12,214 16,962 15,356 98,200 98,250 16,974 12,225 16,974 15,368 98,250 98,300 16,986 12,236 16,986 15,380 98,300 98,350 16,998 12,247 16,998 15,392 98,350 98,400 17,010 12,258 17,010 15,404 98,400 98,450 17,022 12,269 17,022 15,416 98,450 98,500 17,034 12,280 17,034 15,428 98,500 98,550 17,046 12,291 17,046 15,440 98,550 98,600 17,058 12,302 17,058 15,452 98,600 98,650 17,070 12,313 17,070 15,464 98,650 98,700 17,082 12,324 17,082 15,476 98,700 98,750 17,094 12,335 17,094 15,488 98,750 98,800 17,106 12,346 17,106 15,500 98,800 98,850 17,118 12,357 17,118 15,512 98,850 98,900 17,130 12,368 17,130 15,524 98,900 98,950 17,142 12,379 17,142 15,536 98,950 99,000 17,154 12,390 17,154 15,548 99,000 99,000 99,050 17,166 12,401 17,166 15,560 99,050 99,100 17,178 12,412 17,178 15,572 99,100 99,150 17,190 12,423 17,190 15,584 99,150 99,200 17,202 12,434 17,202 15,596 99,200 99,250 17,214 12,445 17,214 15,608 99,250 99,300 17,226 12,456 17,226 15,620 99,300 99,350 17,238 12,467 17,238 15,632 99,350 99,400 17,250 12,478 17,250 15,644 99,400 99,450 17,262 12,489 17,262 15,656 99,450 99,500 17,274 12,500 17,274 15,668 99,500 99,550 17,286 12,511 17,286 15,680 99,550 99,600 17,298 12,522 17,298 15,692 99,600 99,650 17,310 12,533 17,310 15,704 99,650 99,700 17,322 12,544 17,322 15,716 99,700 99,750 17,334 12,555 17,334 15,728 99,750 99,800 17,346 12,566 17,346 15,740 99,800 99,850 17,358 12,577 17,358 15,752 99,850 99,900 17,370 12,588 17,370 15,764 99,900 99,950 17,382 12,599 17,382 15,776 99,950 100,000 17,394 12,610 17,394 15,788 $100,000 or over use the Tax Computation Worksheet 2023 Tax Computation Worksheet—Line 16 See the instructions for line 16 to see if you must use the worksheet below to figure your tax. Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the form or worksheet that you are completing. Section A—Use if your filing status is Single. Complete the row below that applies to you. Taxable income. If line 15 is— (a) Enter the amount from line 15 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount Tax. Subtract (d) from (c). Enter the result here and on the entry space on line 16. At least $100,000 but not over $182,100 $ × 24% (0.24) $ $ 6,600.00 $ Over $182,100 but not over $231,250 $ × 32% (0.32) $ $ 21,168.00 $ Over $231,250 but not over $578,125 $ × 35% (0.35) $ $ 28,105.50 $ Over $578,125 $ × 37% (0.37) $ $ 39,668.00 $ Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse. Complete the row below that applies to you. Taxable income. If line 15 is— (a) Enter the amount from line 15 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount Tax. Subtract (d) from (c). Enter the result here and on the entry space on line 16. At least $100,000 but not over $190,750 $ × 22% (0.22) $ $ 9,385.00 $ Over $190,750 but not over $364,200 $ × 24% (0.24) $ $ 13,200.00 $ Over $364,200 but not over $462,500 $ × 32% (0.32) $ $ 42,336.00 $ Over $462,500 but not over $693,750 $ × 35% (0.35) $ $ 56,211.00 $ Over $693,750 $ × 37% (0.37) $ $ 70,086.00 $ Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you. Taxable income. If line 15 is— (a) Enter the amount from line 15 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount Tax. Subtract (d) from (c). Enter the result here and on the entry space on line 16. At least $100,000 but not over $182,100 $ × 24% (0.24) $ $ 6,600.00 $ Over $182,100 but not over $231,250 $ × 32% (0.32) $ $ 21,168.00 $ Over $231,250 but not over $346,875 $ × 35% (0.35) $ $ 28,105.50 $ Over $346,875 $ × 37% (0.37) $ $ 35,043.00 $ Section D—Use if your filing status is Head of household. Complete the row below that applies to you. Taxable income. If line 15 is— (a) Enter the amount from line 15 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount Tax. Subtract (d) from (c). Enter the result here and on the entry space on line 16. At least $100,000 but not over $182,100 $ × 24% (0.24) $ $ 8,206.00 $ Over $182,100 but not over $231,250 $ × 32% (0.32) $ $ 22,774.00 $ Over $231,250 but not over $578,100 $ × 35% (0.35) $ $ 29,711.50 $ Over $578,100 $ × 37% (0.37) $ $ 41,273.50 $ General Information Introduction The IRS Mission. Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. Voter Registration Do you need to check or update your voter registration? Visit Vote.gov to confirm with your state election office. How To Avoid Common Mistakes Mistakes can delay your refund or result in notices being sent to you. One of the best ways to file an accurate return is to file electronically. Tax software does the math for you and will help you avoid mistakes. You may be eligible to use free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details. Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e-file. File your return on a standard size sheet of paper. Cutting the paper may cause problems in processing your return. Make sure you entered the correct name and social security number (SSN) for each dependent you claim in the Dependents section. Check that each dependent's name and SSN agrees with the dependent’s social security card. For each child under age 17 who is a qualifying child for the child tax credit or each dependent who qualifies you for the credit for other dependents, make sure you checked the appropriate box in column (4) of the Dependents section. Check your math, especially for the child tax credit, earned income credit (EIC), taxable social security benefits, total income, itemized deductions or standard deduction, taxable income, total tax, federal income tax withheld, and refund or amount you owe. Be sure you used the correct method to figure your tax. See the instructions for line 16. Be sure to enter your SSN in the space provided on page 1 of Form 1040 or 1040-SR. If you are married filing a joint or separate return, also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your social security card. Make sure your name and address are correct. Enter your (and your spouse's) name in the same order as shown on your last return. If you live in an apartment, be sure to include your apartment number in your address. If you are taking the standard deduction, see the instructions for line 12 to be sure you entered the correct amount. If you received capital gain distributions but weren't required to file Schedule D, make sure you checked the box on line 7. If you are taking the EIC, be sure you used the correct column of the EIC Table for your filing status and the number of qualifying children you have who have valid SSNs. Remember to sign and date Form 1040 or 1040-SR and enter your occupation(s). Attach your Form(s) W-2 and other required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your Return, earlier. If you owe tax and are paying by check or money order, be sure to include all the required information on your payment. See the instructions for line 37 for details. Make sure to check Where Do You File? before mailing your return. Over the next several years, the IRS will be reducing the number of paper tax return processing sites. Because of this, you may need to mail your return to a different address than you have in the past. Don’t file more than one original return for the same year, even if you haven't gotten your refund or haven't heard from the IRS since you filed. Filing more than one original return for the same year, or sending in more than one copy of the same return (unless we ask you to do so), could delay your refund. Make sure that if you, your spouse with whom you are filing a joint return, or your dependent was enrolled in Marketplace coverage, and advance payments of the premium tax credit were made for the coverage, that you attach Form 8962. For tax years other than 2020, you may have to repay excess advance payments, even if someone else enrolled you, your spouse, or your dependent in the Marketplace coverage. Excess advance payments may also have to be repaid if you enrolled someone in Marketplace coverage, you don't claim that individual as a dependent, and no one else claims that individual as a dependent. See the instructions for Schedule 2, line 2, and the Instructions for Form 8962. You or whoever enrolled you should have received Form 1095-A from the Marketplace with information about who was covered and any advance payments of the premium tax credit. Innocent Spouse Relief Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits; (b) you are divorced, separated, or no longer living with your spouse; or (c) given all the facts and circumstances, it wouldn't be fair to hold you liable for the tax. You may also qualify for relief if you were a married resident of a community property state but didn't file a joint return and are now liable for an unpaid or understated tax. File Form 8857 to request relief. In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Don’t file Form 8857 with your Form 1040 or 1040-SR. For more information, see Pub. 971 and Form 8857, or you can call the Innocent Spouse office toll free at 855-851-2009. Income Tax Withholding and Estimated Tax Payments for 2024 You can use the Tax Withholding Estimator instead of Pub. 505 or the worksheets included with Form W-4 or W-4P to determine whether you need to have your withholding increased or decreased. In general, you don’t have to make estimated tax payments if you expect that your 2024 Form 1040 or 1040-SR will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2024 is $1,000 or more, see Form 1040-ES and Pub. 505 for a worksheet you can use to see if you have to make estimated tax payments. For more details, see Pub. 505. Secure Your Tax Records From Identity Theft All taxpayers can now apply for an Identity Protection PIN (IP PIN). Use the Get An IP PIN tool on IRS.gov to request an IP PIN, file Form 15227 if your AGI on your last filed return is less than $73,000 ($146,000 if married filing jointly), or make an appointment to visit a Taxpayer Assistance Center. Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), or other identifying information, without your permission to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. To reduce your risk: Protect your SSN, Ensure your employer is protecting your SSN, and Be careful when choosing a tax return preparer. If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. For more information, see Pub. 5027. If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/IdentityTheft to learn what steps you should take. Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that haven't been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 877-777-4778. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS through Telecommunications Relay Services at FCC.gov/TRS. Protect yourself from suspicious emails, phishing schemes, and phone scams. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft. The IRS doesn't initiate contact with taxpayers via emails. Also, the IRS doesn't request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts. If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. For more information, go to IRS.gov/Phishing. You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll free at 800-366-4484. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-877-8339. You can forward suspicious emails to the Federal Trade Commission (FTC) at spam@uce.gov or report them at ftc.gov/complaint. You can contact them at www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338). If you have been the victim of identity theft, see www.IdentityTheft.gov and Pub. 5027. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 866-653-4261. Visit IRS.gov and enter “identity theft” in the search box to learn more about identity theft and how to reduce your risk. You can report a phone scam to the Treasury Inspector General for Tax Administration at IRS Impersonation Scam Reporting or the FTC using the FTC Complaint Assistant at FTC.gov. Add “IRS Telephone Scam” in the notes. How Do You Make a Gift To Reduce Debt Held By the Public? If you wish to do so, make a check payable to “Bureau of the Fiscal Service.” You can send it to: Bureau of the Fiscal Service, Attn: Dept G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. In the memo section of the check, make a note that it is a gift to reduce the debt held by the public. Don’t add your gift to any tax you may owe. See the instructions for line 37 for details on how to pay any tax you owe. For information on how to make this type of gift online, go to TreasuryDirect.gov/Help-Center/Public-Debt-FAQs/#DebtFinance and click on “How do you make a contribution to reduce the debt?” You may be able to deduct this gift on your 2024 tax return. How Long Should Records Be Kept? Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see chapter 1 of Pub. 17. Amended Return File Form 1040-X to change a return you already filed. Generally, to timely claim a refund on your amended return, Form 1040-X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040-X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details. You can file Form 1040-X electronically with tax filing software to amend Forms 1040 and 1040-SR. See IRS.gov/Filing/Amended-Return-Frequently-Asked-Questions for more information. Use the Where's My Amended Return application on IRS.gov to track the status of your amended return. It can take up to 3 weeks from the date you mailed it to show up in our system. Need a Copy of Your Tax Return Information? Tax return transcripts are free and are generally used to validate income and tax filing status for mortgage applications, student and small business loan applications, and during tax return preparation. To get a free transcript: Visit IRS.gov/Transcript, Use Form 4506-T or 4506T-EZ, or Call us at 800-908-9946. If you need a copy of your actual tax return, use Form 4506. There is a fee for each return requested. See Form 4506 for the current fee. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived. Past Due Returns If you or someone you know needs to file past due tax returns, use Tax Topic 153 or go to IRS.gov/Individuals for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040 and 1040-SR instructions. For example, if you are filing a 2020 return in 2024, use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice. How To Get Tax Help If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away. Preparing and filing your tax return. After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return. Free options for tax preparation. Your options for preparing and filing your return online or in your local community, if you qualify, include the following. Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options. VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation. TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation. MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource (MilitaryOneSource.mil/MilTax). Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income. Using online tools to help prepare your return. Go to IRS.gov/Tools for the following. The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the earned income credit (EIC). The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number (EIN) at no cost. The Tax Withholding Estimator (IRS.gov/W4App) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due. The First-Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and account balance. The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040). Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law. IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions. IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics. IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions. You may also be able to access tax information in your e-filing software. Need someone to prepare your tax return? There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, any many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is: Primarily responsible for the overall substantive accuracy of your return, Required to sign the return, and Required to include their preparer tax identification number (PTIN). Although the tax preparer always signs the return, you’re ultimately responsible for providing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov. Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online services at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement. IRS social media. Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site. The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL. Youtube.com/irsvideos. Youtube.com/irsvideosmultilingua. Youtube.com/irsvideosASL. Watching IRS videos. The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals. Online tax information in other languages. You can find information on IRS.gov/MyLanguage if English isn’t your native language. Free Over-the-Phone Interpreter (OPI) Service. The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages. Accessibility Helpline available for taxpayers with disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp. Note. Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats. Standard Print. Large Print. Braille. Audio (MP3). Plain Text File (TXT). Braille Ready File (BRF). Disasters. Go to IRS.gov/DisasterRelief to review the available disaster tax relief. Getting tax forms and publications. Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can to go IRS.gov/OrderForms to place an order. Getting tax publications and instructions in eBook format. Download and view popular tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks. Note. IRS eBooks have been tested using Apple’s iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended. Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax account. View the amount you owe and a breakdown by tax year. See payment plan details or apply for a new payment plan. Make a payment or view 5 years of payment history and any pending or scheduled payments. Access your tax records, including key data from your most recent tax return, and transcripts. View digital copies of select notices from the IRS. Approve or reject authorization requests from tax professionals. View your address on file or manage your communication preferences. Get a transcript of your return. With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account. Tax Pro Account. This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount. Using direct deposit. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov.DirectDeposit for more information on where to find a bank or credit union that can open an account online. Reporting and resolving your tax-related identity theft issues. Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit. The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts. Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take. Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN. Ways to check on the status of your refund. Go to IRS.gov/Refunds. Download the official IRS2Go app to your mobile device to check your refund status. Call the automated refund hotline at 800-829-1954. See Refund Information, later. Making a tax payment. Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options. IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you. Debit Card, Credit Card, or Digital Wallet: Choose an approved payment processor to pay online or by phone. Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional. Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required. Check or Money Order: Mail your payment to the address listed on the notice or instructions. Cash: You may be able to pay your taxes with cash at a participating retail store. Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames. Note. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order. What if I can’t pay now? Go to IRS.gov/Payments for more information about your options. Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can't pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC. Filing an amended return. Go to IRS.gov/Form1040X for information and updates. Checking the status of your amended return. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns. It can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks. Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter. Responding to an IRS notice or letter. You can now upload responses to all notices and letters using the Document Upload Tool. For notices that require additional action, taxpayers will be redirected appropriately on IRS.gov to take further action. To learn more about the tool, go to IRS.gov/Upload. Note. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters in English, until they are translated to your preferred language. Contacting your local TAC. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.” Interest and Penalties You don’t have to figure the amount of any interest or penalties you may owe. We will send you a bill for any amount due. If you choose to include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040 or 1040-SR, page 2. Don’t include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 37. For more information on the estimated tax penalty, see Line 38, earlier. Interest We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will also charge you interest on penalties imposed for failure to file, negligence, fraud, substantial or gross valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions). Penalties Late filing. If you don’t file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you have a reasonable explanation for filing late, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $485 or the amount of any tax you owe, whichever is smaller. Late payment of tax. If you pay your taxes late, the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month the tax isn't paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments. Frivolous return. In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that doesn't contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, available at IRS.gov/irb/2010-17_IRB#NOT-2010-33. Other. Other penalties can be imposed for, among other things, negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 17 for details on some of these penalties. Refund Information To check the status of your refund, go to IRS.gov/Refunds or use the free IRS2Go app, 24 hours a day, 7 days a week. Information about your refund will generally be available within 24 hours after the IRS receives your e-filed return or 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status. The IRS can’t issue refunds before mid-February 2024 for returns that claim the earned income credit or the additional child tax credit. This delay applies to the entire refund, not just the portion associated with these credits. To use Where's My Refund, have a copy of your tax return handy. You will need to enter the following information from your return: Your social security number (or individual taxpayer identification number), Your filing status, and The exact whole dollar amount of your refund. Where's My Refund will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Updates to refund status are made once a day—usually at night. If you don’t have Internet access, you can call 800-829-1954, 24 hours a day, 7 days a week, for automated refund information. Our phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Don’t send in a copy of your return unless asked to do so. To get a refund, you must generally file your return within 3 years from the date the return was due (including extensions). Where's My Refund doesn't track refunds that are claimed on an amended tax return. Refund information is also available in Spanish at IRS.gov/Spanish and 800-829-1954. Instructions for Schedule 1 Additional Income and Adjustments to Income General Instructions Use Schedule 1 to report income or adjustments to income that can’t be entered directly on Form 1040, 1040-SR, or 1040-NR. Additional income is entered on Schedule 1, Part I. The amount on line 10 of Schedule 1 is entered on Form 1040, 1040-SR, or 1040-NR, line 8. Adjustments to income are entered on Schedule 1, Part II. The amount on line 26 is entered on Form 1040, 1040-SR, or 1040-NR, line 10. Additional Income Line 1 Taxable Refunds, Credits, or Offsets of State and Local Income Taxes None of your refund is taxable if, in the year you paid the tax, you either (a) didn't itemize deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes. If you received a refund, credit, or offset of state or local income taxes in 2023, you may be required to report this amount. If you didn't receive a Form 1099-G, check with the government agency that made the payments to you. Your 2023 Form 1099-G may have been made available to you only in an electronic format, and you will need to get instructions from the agency to retrieve this document. Report any taxable refund you received even if you didn't receive Form 1099-G. If you chose to apply part or all of the refund to your 2023 estimated state or local income tax, the amount applied is treated as received in 2023. If the refund was for a tax you paid in 2022 and you deducted state and local income taxes on your 2022 Schedule A, use the State and Local Income Tax Refund Worksheet in these instructions to see if any of your refund is taxable. Exception. See Itemized Deduction Recoveries in Pub. 525 instead of using the State and Local Income Tax Refund Worksheet in these instructions if any of the following applies. You received a refund in 2023 that is for a tax year other than 2022. You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2023 of an amount deducted or credit claimed in an earlier year. You had taxable income on your 2022 Form 1040 or 1040-SR, line 15, but no tax on your Form 1040 or 1040-SR, line 16, because of the 0% tax rate on net capital gain and qualified dividends in certain situations. Your 2022 state and local income tax refund is more than your 2022 state and local income tax deduction minus the amount you could have deducted as your 2022 state and local general sales taxes. You made your last payment of 2022 estimated state or local income tax in 2023. You owed alternative minimum tax in 2022. You couldn't use the full amount of credits you were entitled to in 2022 because the total credits were more than the amount shown on your 2022 Form 1040 or 1040-SR, line 16. You could be claimed as a dependent by someone else in 2022. You received a refund because of a jointly filed state or local income tax return, but you aren't filing a joint 2023 Form 1040 or 1040-SR with the same person. Lines 2a and 2b Alimony Received Line 2a Enter amounts received as alimony or separate maintenance pursuant to a divorce or separation agreement entered into on or before December 31, 2018, unless that agreement was changed after December 31, 2018, to expressly provide that alimony received isn't included in your income. Alimony received is not included in your income if you entered into a divorce or separation agreement after December 31, 2018. If you are including alimony in your income, you must let the person who made the payments know your social security number. If you don’t, you may have to pay a penalty. For more details, see Pub. 504. If you are including alimony payments from more than one divorce or separation agreement in your income, enter the total of all alimony received on line 2a. Line 2b On line 2b, enter the month and year of your original divorce or separation agreement that relates to the alimony payment, if any, reported on line 2a. If you have alimony payments from more than one divorce or separation agreement, on line 2b enter the month and year of the divorce or separation agreement for which you received the most income. Attach a statement listing the month and year of the other agreements. Line 3 Business Income or (Loss) If you operated a business or practiced your profession as a sole proprietor, report your income and expenses on Schedule C. State and Local Income Tax Refund Worksheet—Schedule 1, Line 1 Tax Tables Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 525 to figure if any of your refund is taxable. 1. Enter the income tax refund from Form(s) 1099-G (or similar statement). But don’t enter more than the amount of your state and local income taxes shown on your 2022 Schedule A, line 5d 1. _____ 2. Is the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property taxes paid in 2022 (generally, this is the amount reported on your 2022 Schedule A, line 5d), more than the amount on your 2022 Schedule A, line 5e? No. Enter the amount from line 1 on line 3 and go to line 4. 2. _____ Yes. Subtract the amount on your 2022 Schedule A, line 5e, from the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property taxes paid in 2022 (generally, this is the amount reported on your 2022 Schedule A, line 5d). 3. Is the amount on line 1 more than the amount on line 2? No. None of your refund is taxable. 3. _____ Yes. Subtract line 2 from line 1. 4. Enter your total itemized deductions from your 2022 Schedule A, line 17. 4. _____ Note. If the filing status on your 2022 Form 1040 or 1040-SR was married filing separately and your spouse itemized deductions in 2022, skip lines 5 through 7, enter the amount from line 4 on line 8, and go to line 9. 5. Enter the amount shown below for the filing status claimed on your 2022 Form 1040 or 1040-SR. Single or married filing separately—$12,950 Married filing jointly or qualifying surviving spouse—$25,900 Head of household—$19,400 5. _____ 6. Check any boxes that apply.* You were born before January 2, 1958. You are blind. Spouse was born before January 2, 1958. Spouse is blind. No boxes checked. Enter -0-. Multiply the number of boxes checked by $1,400 ($1,750 if your 2022 filing status was single or head of household). 6. _____ *If your filing status is married filing separately, you can check the boxes for your spouse only if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return. 7. Add lines 5 and 6 7. _____ 8. Is the amount on line 7 less than the amount on line 4? No. None of your refund is taxable. Yes. Subtract line 7 from line 4 8. _____ 9. Taxable part of your refund. Enter the smaller of line 3 or line 8 here and on Schedule 1, line 1 9. _____ Line 4 Other Gains or (Losses) If you sold or exchanged assets used in a trade or business, see the Instructions for Form 4797. Line 7 Unemployment Compensation You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2023. Report this amount on line 7. If the amount reported in box 1 of your Form(s) 1099-G is incorrect, report on line 7 only the actual amount of unemployment compensation paid to you in 2023. If you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you report on line 7 by those contributions. If you are itemizing deductions, see the instructions on Form 1099-G. If you received an overpayment of unemployment compensation in 2023 and you repaid any of it in 2023, subtract the amount you repaid from the total amount you received. Enter the result on line 7. Also enter “Repaid” and the amount you repaid on the dotted line next to line 7. If, in 2023, you repaid more than $3,000 of unemployment compensation that you included in gross income in an earlier year, see Repayments in Pub. 525 for details on how to report the payment. If you received unemployment compensation in 2023, your state may issue an electronic Form 1099-G instead of it being mailed to you. Check your state's unemployment compensation website for more information. Lines 8a Through 8z Other Income Do not report on lines 8a through 8z any income from self-employment or fees received as a notary public. Instead, you must use Schedule C, even if you don’t have any business expenses. Also don’t report on lines 8a through 8z any nonemployee compensation shown on Form 1099-MISC, 1099-NEC, or 1099-K (unless it isn't self-employment income, such as income from a hobby or a sporadic activity). Instead, see the Instructions for Recipient included on Form 1099-MISC, 1099-NEC, or 1099-K to find out where to report that income. For more information about what is being reported on Form 1099-K, see the Instructions for Payee included on that form and visit IRS.gov/1099K. Line 8a Net operating loss (NOL) deduction. Enter any NOL deduction from an earlier year. Enter the amount in the preprinted parentheses (as a negative number). The amount of your deduction will be subtracted from the other amounts of income listed on lines 8b through 8z. See Pub. 536 for details. Line 8b Gambling. Enter any gambling winnings. Gambling winnings include lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule A, line 16. Attach Form(s) W-2G to Form 1040 or 1040-SR if any federal income tax was withheld. Line 8c Cancellation of debt. Enter any canceled debt. Canceled debt may be shown in box 2 of Form 1099-C. However, part or all of your income from cancellation of debt may be nontaxable. See Pub. 4681 or go to IRS.gov and enter “canceled debt” or “foreclosure” in the search box. Line 8d Foreign earned income exclusion and housing exclusion from Form 2555. Enter the amount of your foreign earned income and housing exclusion from Form 2555, line 45. Enter the amount in the preprinted parentheses (as a negative number). The amount from Form 2555, line 45, will be subtracted from the other amounts of income listed on lines 8a through 8c and lines 8e through 8z. Complete the Foreign Earned Income Tax Worksheet if you enter an amount on Form 2555, line 45. Line 8e Income from Form 8853. Enter the total of the amounts from Form 8853, lines 8, 12, and 26. See Pub. 969. You may have to pay an additional tax if you received a taxable distribution from an Archer MSA or Medicare Advantage MSA. See the Instructions for Form 8853. Line 8f Income from Form 8889. Enter the total of the amounts from Form 8889, lines 16 and 20. You may have to pay an additional tax if you received a taxable distribution from a health savings account. See the Instructions for Form 8889. Line 8h Jury duty pay. Enter any jury duty pay and see the instructions for line 24a. Line 8i Prizes and awards. Enter prizes and awards but see the instructions for line 8m, Olympic and Paralympic medals and USOC prize money, later. Line 8j Activity not engaged in for profit income. See Pub. 525. Line 8k Stock options. Enter any income from the exercise of stock options not otherwise reported on Form 1040 or 1040-SR, line 1h. Line 8l Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property. Also see the instructions for line 24b, later. Line 8m Olympic and Paralympic medals and USOC prize money. The value of Olympic and Paralympic medals and the amount of United States Olympic Committee (USOC) prize money you receive on account of your participation in the Olympic or Paralympic Games may be nontaxable. These amounts should be reported to you in box 3 of Form 1099-MISC. To see if these amounts are nontaxable, first figure your adjusted gross income, including the amount of your medals and prize money. If your adjusted gross income is not more than $1,000,000 ($500,000 if married filing separately), these amounts are nontaxable and you should include the amount in box 3 of Form 1099-MISC on line 8m, then subtract it by including it on line 24c. Line 8n Section 951(a) inclusion. Section 951 generally requires that a U.S. shareholder of a controlled foreign corporation include in income its pro rata share of the corporation's subpart F income and its amount determined under section 956. Enter on line 8n from your Forms 5471 the sum of any amounts reported on Schedule I, lines 1a through h and line 2. Remember to attach copies of your Forms 5471 to your return. Line 8o Section 951A(a) inclusion. Section 951A generally requires that a U.S. shareholder of a controlled foreign corporation include in income its global intangible low-taxed income (GILTI). Enter on line 8o from your Forms 8992 the sum of any amounts reported on Part II, line 5. Remember to attach copies of your Forms 8992. If you made a section 962 election and have an income inclusion under section 951 or 951A, do not report that income on line 8n or 8o, as applicable. Instead, report the tax with respect to the section 962 election on Form 1040 or 1040-SR, line 16, and attach a statement showing how you figured the tax that includes the gross amounts of section 951 and section 951A income. Line 8p 461(l) excess business loss adjustment. Enter the amount of your excess business loss from Form 461, line 16. Line 8q Taxable distributions from an ABLE account. Distributions from this type of account may be taxable if (a) they are more than the designated beneficiary's qualified disability expenses, and (b) they were not included in a qualified rollover. See Pub. 907 for more information. You may have to pay an additional tax if you received a taxable distribution from an ABLE account. See the Instructions for Form 5329. Line 8r Scholarship and fellowship grants not reported on Form W-2. Enter the amount of scholarship and fellowship grants not reported on Form W-2. However, if you were a degree candidate, include on line 8r 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 8r. Line 8s Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d. Certain Medicaid waiver payments you received for caring for someone living in your home with you may be nontaxable. If nontaxable payments were reported to you in box 1 of Form(s) W-2, report the amount on Form 1040 or 1040-SR, line 1a. If you did not receive a Form W-2 for nontaxable payments, or you received nontaxable payments that you didn’t report on line 1a, and choose to include nontaxable amounts in earned income for purposes of claiming a credit or other tax benefit, report the amount on Form 1040 or 1040-SR, line 1d. Then, on line 8s enter the total amount of the nontaxable payments reported on Form 1040 or 1040-SR, line 1a or 1d, in the entry space in the preprinted parentheses (as a negative number). For more information about these payments, see Pub. 525. Line 8t Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan. Enter the amount that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental 457 plan. This may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer or the payer for the amount received. Line 8u Wages earned while incarcerated. Enter the amount that you received for services performed while an inmate in a penal institution. You may receive Form(s) W-2 or Form(s) 1099. Line 8z Other income. Use line 8z to report any taxable income not reported elsewhere on your return or other schedules. List the type and amount of income. If necessary, include a statement showing the required information. For more details, see Miscellaneous Income in Pub. 525. If you received a Form 1099-K for a personal item that you sold at a gain, don’t report this amount on line 8z, instead report it as you would report any other capital gain on Form 8949 and Schedule D. Examples of income to report on line 8z include the following. Reimbursements or other amounts received for items deducted in an earlier year, such as medical expenses, real estate taxes, general sales taxes, or home mortgage interest. See Recoveries in Pub. 525 for details on how to figure the amount to report. Reemployment trade adjustment assistance (RTAA) payments. These payments should be shown in box 5 of Form 1099-G. Loss on certain corrective distributions of excess deferrals. See Retirement Plan Contributions in Pub. 525. Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract. Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible personal property. See Fractional Interest in Tangible Personal Property in Pub. 526. Interest and an additional 10% tax apply to the amount of the recapture. See the instructions for Schedule 2, line 17g. Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property within 3 years of the contribution. See Recapture if no exempt use in Pub. 526. Taxable part of disaster relief payments. See Pub. 525 to figure the taxable part, if any. If any of your disaster relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable part. Taxable distributions from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Distributions from these accounts may be taxable if (a) in the case of distributions from a QTP, they are more than the qualified higher education expenses of the designated beneficiary in 2023 or, in the case of distributions from an ESA, they are more than the qualified education expenses of the designated beneficiary in 2023; and (b) they were not included in a qualified rollover. Nontaxable distributions from these accounts don’t have to be reported on Form 1040 or 1040-SR. This includes rollovers and qualified higher education expenses refunded to a student from a QTP that were recontributed to a QTP with the same designated beneficiary generally within 60 days after the date of refund. See Pub. 970. You may have to pay an additional tax if you received a taxable distribution from a Coverdell ESA or a QTP. See the Instructions for Form 5329. Nontaxable income. Don’t report any nontaxable income on line 8z. Examples of nontaxable income include the following. Child support. Payments you received to help you pay your mortgage loan under the HFA Hardest Hit Fund or the Homeowner Assistance Fund. Any Pay-for-Performance Success Payments that reduce the principal balance of your home mortgage under the Home Affordable Modification Program. Life insurance proceeds received because of someone's death (other than from certain employer-owned life insurance contracts). Gifts and bequests. You may have to report information on your gifts or bequests on Form 3520, Part IV, if you received: A gift or bequest from a foreign individual or foreign estate (including foreign persons related to that foreign individual or foreign estate) totaling more than $100,000; or Amounts totaling more than $18,567 from a foreign corporation or foreign partnership (including foreign persons related to such foreign corporations or foreign partnerships) that you treated as gifts. See the Instructions for Form 3520. Form 1099-K loss reporting. If you sold a personal item at a loss, either report the loss on Form 8949 or report it on line 8z. If you report the loss on line 8z, enter the amount of the sale proceeds from Form 1099-K on line 8z. In the entry space next to line 8z write “Form 1099-K Personal Item Sold at a Loss” and also enter the amount of the sale proceeds. For example, you bought a couch for $1,000 and sold it through a third-party vendor for $700, which was reported on your Form 1099-K. In the entry space next to line 8z you would write “Form 1099-K Personal Item Sold at a Loss - $700.” See the instructions for line 24z. If you sold more than one personal item at a loss or received more than one Form 1099-K for personal items you sold at a loss, in the entry space next to line 8z write “Form(s) 1099-K Personal Items Sold at a Loss” and enter the total amount of the sale proceeds on line 8z. Incorrect Form 1099-K. If you received a Form 1099-K that shows payments you didn’t receive or is otherwise incorrect and you can’t get it corrected, enter the amount from Form 1099-K that was incorrectly reported to you on line 8z. In the entry space next to line 8z write “Incorrect Form 1099-K” and also enter the amount that was incorrectly reported to you. For example, if you received a Form 1099-K that incorrectly showed $800 of payments to you, you would enter $800 on line 8z and in the entry space next to line 8z you would write “Incorrect Form 1099-K - $800.” See the instructions for line 24z. Adjustments to Income Line 11 Educator Expenses If you were an eligible educator in 2023, you can deduct on line 11 up to $300 of qualified expenses you paid in 2023. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $600. However, neither spouse can deduct more than $300 of their qualified expenses on line 11. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. Qualified expenses include ordinary and necessary expenses paid: For professional development courses you have taken related to the curriculum you teach or to the students you teach; or In connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense doesn’t have to be required to be considered necessary. Qualified expenses include amounts paid or incurred in 2023 for personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus. Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or physical education. You must reduce your qualified expenses by the following amounts. Excludable U.S. series EE and I savings bond interest from Form 8815. Nontaxable qualified tuition program earnings or distributions. Any nontaxable distribution of Coverdell education savings account earnings. Any reimbursements you received for these expenses that weren’t reported to you in box 1 of your Form W-2. For more details, use Tax Topic 458 or see Pub. 529. Line 12 Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials Include the following deductions on line 12. Certain business expenses of National Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reserve member. Performing-arts-related expenses as a qualified performing artist. Business expenses of fee-basis state or local government officials. For more details, see Form 2106. Line 13 Health Savings Account (HSA) Deduction You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2023. See Form 8889. Line 14 Moving Expenses You can deduct moving expenses if you are a member of the Armed Forces on active duty and due to a military order you move because of a permanent change of station. Use Tax Topic 455 or see Form 3903. Line 15 Deductible Part of Self-Employment Tax If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction. The deductible part of your self-employment tax is on line 13 of Schedule SE. Line 16 Self-Employed SEP, SIMPLE, and Qualified Plans If you were self-employed or a partner, you may be able to take this deduction. See Pub. 560 or, if you were a minister, Pub. 517. Line 17 Self-Employed Health Insurance Deduction You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents. The insurance can also cover your child who was under age 27 at the end of 2023, even if the child wasn't your dependent. A child includes your son, daughter, stepchild, adopted child, or foster child (defined in Who Qualifies as Your Dependent in the Instructions for Form 1040). Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17 Tax Tables Be sure you have read the Exceptions in the instructions for this line to see if you can use this worksheet instead of Form 7206 to figure your deduction. 1. Enter the total amount paid in 2023 for health insurance coverage established under your business (or the S corporation in which you were a more-than-2% shareholder) for 2023 for you, your spouse, and your dependents. Your insurance can also cover your child who was under age 27 at the end of 2023, even if the child wasn't your dependent. But don’t include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer 1. _____ 2. Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Schedule 1, lines 15 and 16. Don’t include Conservation Reserve Program payments exempt from self-employment tax 2. _____ 3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on Schedule 1, line 17. Don’t include this amount in figuring any medical expense deduction on Schedule A 3. _____ *If you used either optional method to figure your net earnings from self-employment, don’t enter your net profit. Instead, enter the amount from Schedule SE, line 4b. **Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation. One of the following statements must be true. You were self-employed and had a net profit for the year reported on Schedule C or F. You were a partner with net earnings from self-employment. You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. You received wages in 2023 from an S corporation in which you were a more-than-2% shareholder. Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2. The insurance plan must be established under your business. Your personal services must have been a material income-producing factor in the business. If you are filing Schedule C or F, the policy can be either in your name or in the name of the business. If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the premiums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premiums as guaranteed payments. If you are a more-than-2% shareholder in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages. If the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2023 and you also report the premium payments or reimbursements as wages on Form 1040 or 1040-SR, line 1a. But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2023, amounts paid for health insurance coverage for that month can't be used to figure the deduction. Also, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2023, don’t use amounts paid for coverage for that month to figure the deduction. A qualified small employer health reimbursement arrangement (QSEHRA) is considered to be a subsidized health plan maintained by an employer. Example. If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you can't use amounts paid for health insurance coverage for September through December to figure your deduction. Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer can't be used to figure the deduction. For more details, see Instructions for Form 7206. If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the amount you can deduct. Exceptions. Use Form 7206 instead of the Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if any of the following applies. You had more than one source of income subject to self-employment tax. You file Form 2555. You are using amounts paid for qualified long-term care insurance to figure the deduction. Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax credit were made or you are claiming the premium tax credit. Line 18 Penalty on Early Withdrawal of Savings The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged. Lines 19a, 19b, and 19c Alimony Paid Line 19a If you made payments to or for your spouse or former spouse under a divorce or separation agreement entered into on or before December 31, 2018, you may be able to take this deduction. You can't take a deduction for alimony payments you made to or for your spouse if you entered into your divorce or separation agreement after December 31, 2018, or if you entered into the agreement on or before December 31, 2018, and the agreement was changed after December 31, 2018, to expressly provide that alimony received is not included in your former spouse's income. Use Tax Topic 452 or see Pub. 504. Line 19c On line 19c, enter the month and year of your original divorce or separation agreement that relates to this deduction for alimony paid. Line 20 IRA Deduction If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2023, you must report them on Form 8606. You are entitled to a deduction to your IRA contribution regardless of age. If you made contributions to a traditional IRA for 2023, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on Schedule 1, line 2a. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590-A. A statement should be sent to you by May 31, 2024, that shows all contributions to your traditional IRA for 2023. Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet. You can't deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for Schedule 3, line 4. If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2023, don’t use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590-A to figure the amount, if any, of your IRA deduction. You can’t deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts aren't included as income in box 1 of your Form W-2. If you made contributions to your IRA in 2023 that you deducted for 2022, don’t include them in the worksheet. If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 1 of Form 1099-NEC, don’t include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15 of Form 1099-MISC. If it isn't, contact your employer or the payer for the amount of the income. You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 20. Don’t include rollover contributions in figuring your deduction. Instead, see the instructions for Form 1040 or 1040-SR, lines 4a and 4b. Don't include trustees' fees that were billed separately and paid by you for your IRA. Don’t include any repayments of qualified reservist distributions. You can't deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590-A. If the total of your IRA deduction on line 20 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2023, see Pub. 590-A for special rules. Were You Covered by a Retirement Plan? If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you can't deduct them. In any case, the income earned on your IRA contributions isn't taxed until it is paid to you. The “Retirement plan” box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you weren’t vested in the plan. You are also covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan. If you were covered by a retirement plan and you file Form 2555 or 8815, or you exclude employer-provided adoption benefits, see Pub. 590-A to figure the amount, if any, of your IRA deduction. Married persons filing separately. If you weren’t covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2023. You may be able to take the retirement savings contributions credit. See the Schedule 3, line 4, instructions. IRA Deduction Worksheet—Schedule 1, Line 20 Tax Tables Be sure you have read the instructions for this line. You may not be able to use this worksheet. Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, line 24z). If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” on the dotted line next to Schedule 1, line 20. If you don’t, you may get a math error notice from the IRS. Your IRA Spouse's IRA 1a. Were you covered by a retirement plan (see Were You Covered by a Retirement Plan)? 1a. Yes No b. If married filing jointly, was your spouse covered by a retirement plan? 1b. Yes No Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b, if applicable), and go to line 8. $6,500, if under age 50 at the end of 2023. $7,500, if age 50 or older at the end of 2023. Otherwise, go to line 2. 2. Enter the amount shown below that applies to you. Single, head of household, or married filing separately and you lived apart from your spouse for all of 2023, enter $83,000. Qualifying surviving spouse, enter $136,000. 2a. _____ 2b. _____ Married filing jointly, enter $136,000 in both columns. But if you checked “No” on either line 1a or 1b, enter $228,000 for the person who wasn't covered by a plan. Married filing separately and you lived with your spouse at any time in 2023, enter $10,000. 3. Enter the amount from Form 1040 or 1040-SR, line 9 3. _____ 4. Enter the total of the amounts from Schedule 1, lines 11 through 19a, plus 23 and 25 4. _____ 5. Subtract line 4 from line 3. If married filing jointly, enter the result in both columns 5a. _____ 5b. _____ 6. Is the amount on line 5 less than the amount on line 2? No. None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606. Yes. Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you. If single, head of household, or married filing separately, and the result is $10,000 or more, enter the applicable amount below on line 7 for that column and go to line 8. i. $6,500, if under age 50 at the end of 2023. ii. $7,500, if age 50 or older at the end of 2023. If the result is less than $10,000, go to line 7. 6a. _____ 6b. _____ If married filing jointly or qualifying surviving spouse, and the result is $20,000 or more ($10,000 or more in the column for the IRA of a person who wasn't covered by a retirement plan), enter the applicable amount below on line 7 for that column and go to line 8. i. $6,500, if under age 50 at the end of 2023. ii. $7,500, if age 50 or older at the end of 2023. Otherwise, go to line 7. IRA Deduction Worksheet—Continued Your IRA Spouse's IRA 7. Multiply lines 6a and 6b by the percentage below that applies to you. If the result isn't a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200. Single, head of household, or married filing separately, multiply by 65% (0.65) (or by 75% (0.75) in the column for the IRA of a person who is age 50 or older at the end of 2023). Married filing jointly or qualifying surviving spouse, multiply by 32.5% (0.325) (or by 37.5% (0.375) in the column for the IRA of a person who is age 50 or older at the end of 2023). But if you checked “No” on either line 1a or 1b, then in the column for the IRA of the person who wasn't covered by a retirement plan, multiply by 65% (0.65) (or by 75% (0.75) if age 50 or older at the end of 2023). 7a. _____ 7b. _____ 8. Enter the total of your (and your spouse's if filing jointly): Wages, salaries, tips, etc. Generally, this is the amount reported in box 1 of Form W-2. Exceptions are explained earlier in these instructions for line 20. 8. _____ Alimony and separate maintenance payments reported on Schedule 1, line 2a. Nontaxable combat pay. This amount should be reported in box 12 of Form W-2 with code Q or reported on Form 1040, line 1i. 9. Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Schedule 1, lines 15 and 16. If zero or less, enter -0-. For more details, see Pub. 590-A 9. _____ 10. Add lines 8 and 9 10. _____ If married filing jointly and line 10 is less than $13,000 ($14,000 if one spouse is age 50 or older at the end of 2023; $15,000 if both spouses are age 50 or older at the end of 2023), stop here and use the worksheet in Pub. 590-A to figure your IRA deduction. 11. Enter traditional IRA contributions made, or that will be made by the due date of your 2023 return not counting extensions (April 15, 2024, for most people), for 2023 to your IRA on line 11a and to your spouse's IRA on line 11b 11a. _____ 11b. _____ 12. On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Schedule 1, line 20. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606) 12a. _____ 12b. _____ Line 21 Student Loan Interest Deduction You can take this deduction only if all of the following apply. You paid interest in 2023 on a qualified student loan (defined later). Your filing status is any status except married filing separately. Your modified adjusted gross income (AGI) is less than: $90,000 if single, head of household, or qualifying surviving spouse; $185,000 if married filing jointly. Use lines 2 through 4 of the worksheet in these instructions to figure your modified AGI. You, or your spouse if filing jointly, aren't claimed as a dependent on someone else's (such as your parent's) 2023 tax return. Don't include any amount paid from a a distribution of earnings made from a qualified tuition program (QTP) after 2018 to the extent the earnings are treated as tax free because they were used to pay student loan interest. Use the worksheet in these instructions to figure your student loan interest deduction. Exception. Use Pub. 970 instead of the worksheet in these instructions to figure your student loan interest deduction if you file Form 2555 or 4563, or you exclude income from sources within Puerto Rico. Qualified student loan. A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals who were eligible students. Yourself or your spouse. Any person who was your dependent when the loan was taken out. Any person you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return; The person had gross income that was equal to or more than the exemption amount for that year or $4,700 for 2023; or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return. However, a loan isn't a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For details, see Pub. 970. Qualified higher education expenses. Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. For details, see Pub. 970. Student Loan Interest Deduction Worksheet—Schedule 1, Line 21 Tax Tables Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, line 24z). Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 970 to figure your deduction. 1. Enter the total interest you paid in 2023 on qualified student loans (see the instructions for line 21). Don’t enter more than $2,500 1. _____ 2. Enter the amount from Form 1040 or 1040-SR, line 9 2. _____ 3. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 3. _____ 4. Subtract line 3 from line 2 4. _____ 5. Enter the amount shown below for your filing status. Single, head of household, or qualifying surviving spouse—$75,000 Married filing jointly—$155,000 5. _____ 6. Is the amount on line 4 more than the amount on line 5? No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9. Yes. Subtract line 5 from line 4 6. _____ 7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 7. . 8. Multiply line 1 by line 7 8. _____ 9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Schedule 1, line 21. Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.) 9. _____ Line 22 Line 22 has been reserved for future use. Line 23 Archer MSA Deduction See Form 8853. Lines 24a Through 24z Line 24a Jury duty pay. Enter your jury duty pay if you gave the pay to your employer because your employer paid your salary while you served on the jury. Line 24b Enter the deductible expenses related to income reported on line 8l from the rental of personal property you engaged in for profit but were not in the business of renting such property. Line 24c Enter the nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m. Line 24d Enter reforestation amortization and expenses (see Instructions for Form 4562). Line 24e Enter repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525). Line 24f Enter contributions to section 501(c)(18)(D) pension plans (see Pub. 525). Line 24g Enter contributions by certain chaplains to section 403(b) plans (see Pub. 517). Line 24h Enter attorney fees and court costs for actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions (see Pub. 525). Line 24i Enter attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income. Line 24j Enter the housing deduction from Form 2555. Line 24k Enter excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041), box 11, code A. See the Instructions for Schedule K-1 (Form 1041). Line 24z Use line 24z to report any adjustments not reported elsewhere. List the type and amount of the adjustment. Form 1099-K loss reporting. If you sold a personal item at a loss and you did not report the loss on Form 8949, enter the amount of the sale proceeds from Form 1099-K on line 24z that you reported on line 8z. In the entry space next to line 24z write “Form 1099-K Personal Item Sold at a Loss” and also enter the amount of the sale proceeds. For example, you bought a couch for $1,000 and sold it through a third-party vendor for $700, which was reported on your Form 1099-K. On line 24z you would enter $700 and in the entry space next to line 24z you would write “Form 1099-K Personal Item Sold at a Loss - $700.” See the instructions for line 8z. If you sold more than one personal item at a loss or received more than one Form 1099-K for personal items you sold at a loss, and you entered the total amount of sale proceeds on line 8z, you should also enter the total amount of sale proceeds on line 24z. Incorrect Form 1099-K. If you received a Form 1099-K that shows payments you didn't receive or is otherwise incorrect and you can't get it corrected, enter the amount on line 24z that you reported on line 8z. In the entry space next to line 24z write “Incorrect Form 1099-K” and also enter the amount that was incorrectly reported to you. For example, if you received a Form 1099-K that incorrectly showed $800 of payments to you, you would enter $800 on line 24z and in the entry space next to line 24z you would write “Incorrect Form 1099-K - $800.” See the instructions for line 8z. Instructions for Schedule 2 Additional Taxes General Instructions Use Schedule 2 if you have additional taxes that can’t be entered directly on Form 1040, 1040-SR, or 1040-NR. Include the amount on Schedule 2, line 3, in the total on Form 1040, 1040-SR, or 1040-NR, line 17. Enter the amount on Schedule 2, line 21, on Form 1040 or 1040-SR, line 23; or 1040-NR, line 23b. Specific Instructions Line 1 Alternative Minimum Tax (AMT) Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount is increased to $81,300 ($126,500 if married filing jointly or qualifying surviving spouse; $63,250 if married filing separately). The income levels at which the AMT exemption begins to phase out has increased to $578,150 ($1,156,300 if married filing jointly or qualifying surviving spouse). If you aren't sure whether you owe the AMT, complete the Worksheet To See if You Should Fill in Form 6251. Exception. Fill in Form 6251 instead of using the worksheet if you claimed or received any of the following items. Accelerated depreciation. Tax-exempt interest from private activity bonds. Intangible drilling, circulation, research, experimental, or mining costs. Amortization of pollution-control facilities or depletion. Income or (loss) from tax-shelter farm activities, passive activities, partnerships, S corporations, or activities for which you aren't at risk. Income from long-term contracts not figured using the percentage-of-completion method. Investment interest expense reported on Form 4952. Net operating loss deduction. Alternative minimum tax adjustments from an estate, trust, electing large partnership, or cooperative. Section 1202 exclusion. Stock by exercising an incentive stock option and you didn't dispose of the stock in the same year. Any general business credit claimed on Form 3800 if either line 6 (in Part I) or line 25 of Form 3800 is more than zero. Qualified electric vehicle credit. Alternative fuel vehicle refueling property tax. Credit for prior year minimum tax. Foreign tax credit. Net qualified disaster loss and you are reporting your standard deduction on Schedule A, line 16. See the instructions for Form 4684 for more information. For help with the alternative minimum tax, go to IRS.gov/AMT. Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 1 Tax Tables Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of using this worksheet. 1. Are you filing Schedule A? No. Skip lines 1 and 2; subtract Form 1040 or 1040-SR, line 13, or Form 1040-NR, line 13a, from Form 1040, 1040-SR, or 1040-NR, line 11, and enter the result on line 3 and go to line 4. Yes. Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 15 1. _____ 2. Enter the amount from Schedule A, line 7 2. _____ 3. Add lines 1 and 2 3. _____ 4. Enter any tax refund from Schedule 1, lines 1 and 8z 4. _____ 5. Subtract line 4 from line 3 5. _____ 6. Enter the amount shown below for your filing status. Single or head of household—$81,300 Married filing jointly or qualifying surviving spouse—$126,500 Married filing separately—$63,250 6. _____ 7. Is the amount on line 5 more than the amount on line 6? No. Don’t complete the rest of this worksheet. You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 1, blank. Yes. Subtract line 6 from line 5 7. _____ 8. Enter the amount shown below for your filing status. Single or head of household—$578,150 Married filing jointly or qualifying surviving spouse—$1,156,300 Married filing separately—$578,150 8. _____ 9. Is the amount on line 5 more than the amount on line 8? No. Enter -0-. Skip line 10. Enter on line 11 the amount from line 7, and go to line 12. Yes. Subtract line 8 from line 5 9. _____ 10. Multiply line 9 by 25% (0.25) and enter the smaller of the result or line 6 10. _____ 11. Add lines 7 and 10 11. _____ 12. Is the amount on line 11 more than $220,700 ($110,350 if married filing separately)? Yes. Fill in Form 6251 to see if you owe the alternative minimum tax. No. Multiply line 11 by 26% (0.26) 12. _____ 13. Add Form 1040, 1040-SR, or 1040-NR, line 16 (minus any tax from Form 4972), and Schedule 2, line 2. (If you used Schedule J to figure your tax on the entry space on Form 1040, 1040-SR, or 1040-NR, line 16, refigure that tax without using Schedule J before including it in this calculation) 13. _____ Next. Is the amount on line 12 more than the amount on line 13? Yes. Fill in Form 6251 to see if you owe the alternative minimum tax. No. You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 1, blank. Line 2 Excess Advance Premium Tax Credit Repayment 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 paid on their behalf directly to the insurance company. If you, your spouse with whom you are filing a joint return, or your dependent was enrolled in coverage purchased from the Marketplace and advance payments of the premium tax credit were made for the coverage, complete Form 8962 to reconcile (compare) the advance payments with your premium tax credit. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments. If the advance credit payments were more than the premium tax credit you can claim, the amount you must repay will be shown on Form 8962, line 29. Enter that amount, if any, on line 2. You may have to repay excess advance payments of the premium tax credit even if someone else enrolled you, your spouse, or your dependent in Marketplace coverage. In that case, another individual may have received the Form 1095-A for the coverage. You may also have to repay excess advance payments of the premium tax credit if you enrolled an individual in coverage through the Marketplace, you don’t claim the individual as a dependent on your return, and no one else claims that individual as a dependent. For more information, see the Instructions for Form 8962. Line 5 Unreported Social Security and Medicare Tax From Form 4137 Enter the total of any taxes from Form 4137. If you received tips of $20 or more in any month and you didn't report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips. Don’t include the value of any noncash tips, such as tickets or passes. You don’t pay social security and Medicare taxes or RRTA tax on these noncash tips. To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax. You may be charged a penalty equal to 50% of the social security and Medicare or RRTA tax due on tips you received but didn't report to your employer. Line 6 Unreported Social Security and Medicare Tax From Form 8919 Enter the total of any taxes from Form 8919. If you are an employee who received wages from an employer who didn't withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 6 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040 or 1040-SR, line 1g. Line 8 Additional Tax on IRAs, Other Qualified Retirement Plans, etc. If any of the following apply, see Form 5329 and its instructions to find out if you owe this tax and if you must file Form 5329. Also see Form 5329 and its instructions for definitions of the terms used here. You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution wasn't rolled over. Excess contributions were made to your IRA, Coverdell education savings account (ESA), Archer MSA, health savings account (HSA), or ABLE account. You received a taxable distribution from a Coverdell ESA, qualified tuition program, or ABLE account. You didn't take the minimum required distribution from your IRA or other qualified retirement plan by April 1 of the year following the year you reached age 72 (age 73 if you reach age 72 in 2023). Exception. If only item (1) applies and distribution code 1 is correctly shown in box 7 of all your Forms 1099-R, you don’t have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 8. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, 1040-SR, or 1040-NR, line 4b or 5b, or on Form 4972. Also check the box on line 8 to indicate that you don’t have to file Form 5329. But you must file Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception, such as the exceptions for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution. Line 9 Household Employment Taxes Enter the household employment taxes you owe for having a household employee. If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes. You paid any one household employee (defined below) cash wages of $2,600 or more in 2023. Cash wages include wages paid by check, money order, etc. But don’t count amounts paid to an employee who was under age 18 at any time in 2023 and was a student. You withheld federal income tax during 2023 at the request of any household employee. You paid total cash wages of $1,000 or more in any calendar quarter of 2022 or 2023 to household employees. Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, housekeepers, yard workers, and similar domestic workers. Line 10 First-Time Homebuyer Credit Repayment Enter the first-time homebuyer credit you have to repay if you bought the home in 2008. If you bought the home in 2008 and owned and used it as your main home for all of 2023, you can enter your 2023 repayment on this line without attaching Form 5405. See the Form 5405 instructions for details and for exceptions to the repayment rule. Line 11 Additional Medicare Tax See Form 8959 and its instructions if the total of your 2023 wages and any self-employment income was more than: $125,000 if married filing separately; $250,000 if married filing jointly; or $200,000 if single, head of household, or qualifying surviving spouse. Also see Form 8959 if you had railroad retirement (RRTA) compensation that was more than the amount just listed that applies to you. If you are married filing jointly and either you or your spouse had wages or RRTA compensation of more than $200,000, your employer may have withheld Additional Medicare Tax even if you don’t owe the tax. In that case, you may be able to get a refund of the tax withheld. See the Instructions for Form 8959 to find out how to report the withheld tax on Form 8959. Line 12 Net Investment Income Tax See Form 8960 and its instructions if the amount on Form 1040, 1040-SR, or 1040-NR, line 11, is more than: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying surviving spouse, or $200,000 if single or head of household. If you file Form 2555, see Form 8960 and its instructions if the amount on Form 1040, 1040-SR, or 1040-NR, line 11, is more than: $5,000 if married filing separately, $130,000 if married filing jointly or qualifying surviving spouse, or $80,000 if single or head of household. Line 13 Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Line 14 Interest on Tax Due on Installment Income From the Sale of Certain Residential Lots and Timeshares Enter interest on tax due on installment income from the sale of certain residential lots and timeshares under section 453(l)(3). Line 15 Interest on the Deferred Tax on Gain From Certain Installment Sales With a Sales Price Over $150,000 Enter interest on the deferred tax on gain from certain installment sales with a sales price over $150,000 under section 453A(c). Line 16 Recapture of Low-Income Housing Credit Enter the amount from Form 8611, line 14. Lines 17a Through 17z Other Additional Taxes Line 17a. Recapture of the following credits. Investment credit (see Form 4255). Identify as “ICR.” Indian employment credit (see Form 8845). Identify as “IECR.” New markets credit (see Form 8874). Identify as “NMCR.” Credit for employer-provided childcare facilities (see Form 8882). Identify as “ECCFR.” Alternative motor vehicle credit (see Form 8910). Identify as “AMVCR.” Alternative fuel vehicle refueling property credit (see Form 8911). Identify as “ARPCR.” Qualified plug-in electric drive motor vehicle credit (see Form 8936). Identify as “8936R.” Line 17b. If you sold your home in 2023 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, you may owe a recapture tax on the mortgage subsidy. See Form 8828. Line 17c. Enter any additional tax on health savings account (HSA) distributions you received from Form 8889, line 17b. See Form 8889, Part II. Line 17d. Enter any additional tax for failure to remain an eligible individual during the testing period from Form 8889, line 21. See Form 8889, Part III. Line 17e. Enter any additional tax on Archer MSA distributions from Form 8853, line 9b. See Form 8853. Line 17f. Enter any additional tax on Medicare Advantage MSA distributions from Form 8853, line 13b. See Form 8853. Line 17g. Enter any additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526 for more information. Line 17h. Enter any additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A. This income should be shown in box 12 of Form W-2 with code Z, or in box 15 of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details. Line 17i. Enter any additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount wasn't determinable until 2023. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 457A(c)(2). See section 457A for details. Line 17j. Enter any Section 72(m)(5) excess benefits tax. See Pub. 560 for more information. Line 17k. If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 14. Enter this amount on line 17k. Line 17l. Enter any tax on accumulation distribution of trusts. See Form 4970 for more information. Line 17m. Enter any excise tax on insider stock compensation from an expatriated corporation. See section 4985. Line 17n. Enter any look-back interest under section 167(g) or 460(b). See Form 8697 or 8866 for more information. Line 17o. Enter any tax on non-effectively connected income for any part of the year you were a nonresident alien. See the Instructions for Form 1040-NR for more information. Line 17p. Enter any interest amount from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund. Line 17q. Enter any interest amount from Form 8621, line 24. Line 17z. Use line 17z to report any taxes not reported elsewhere on your return or other schedules. List the type and amount of tax. Other taxes to be listed include the following. Form 8978 adjustment. Complete the Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z) if you are filing Form 8978 and completed the worksheet in the Schedule 3, line 6l, instructions and the amount on line 3 of that worksheet is negative. Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z) Complete this worksheet if you completed line 3 on the Negative Form 8978 Adjustment Worksheet in the Schedule 3, line 6l, instructions. 1. Enter the sum of any chapter 1 taxes* (other than your negative Form 8978 adjustment) reported in Part II of Schedule 2 1. _____ 2. Enter as a positive number the negative amount from line 3 of the Negative Form 8978 Adjustment Worksheet in the Schedule 3, line 6l, instructions 2. _____ 3. Is the amount on line 1 more than the amount on line 2? Yes. List the type (Form 8978 ADJ) and the amount from line 2 as a negative number (in parentheses) on line 17z. No. List the type (Form 8978 ADJ) and the amount from line 1 as a negative number (in parentheses) on line 17z. Combine this amount with any other amounts reported on line 17z to complete the line 17z entry space. * Chapter 1 taxes include taxes from sections 1 through 1400Z-2 of the Code, as well as certain amounts the Code treats as chapter 1 taxes. Generally, this does not include amounts reported on Schedule 2, lines 4, 7, 9, 11–13, 17k–17m, or 17z (other than chapter 1 taxes). Instructions for Schedule 3 Additional Credits and Payments General Instructions Use Schedule 3 if you have nonrefundable credits, other than the child tax credit or the credit for other dependents, or other payments and refundable credits. Include the amount on Schedule 3, line 8, in the amount entered on Form 1040, 1040-SR, or 1040-NR, line 20. Enter the amount on Schedule 3, line 15, on Form 1040, 1040-SR, or 1040-NR, line 31. Specific Instructions Line 1 Foreign Tax Credit If you are a shareholder in a controlled foreign corporation and made a section 962 election, see the instructions for Forms 1040 and 1040-SR, line 16, for the foreign tax credit you figured on Form 1118. If you paid income tax to a foreign country or U.S. territory, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so. Exception. You don’t have to complete Form 1116 to take this credit if all of the following apply. All of your foreign source gross income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-3 (or substitute statement). The total of your foreign taxes wasn't more than $300 (not more than $600 if married filing jointly). You held the stock or bonds on which the dividends or interest were paid for at least 16 days and weren’t obligated to pay these amounts to someone else. You aren’t filing Form 4563 or excluding income from sources within Puerto Rico. All of your foreign taxes were: Legally owed and not eligible for a refund or reduced tax rate under a tax treaty, and Paid to countries that are recognized by the United States and don’t support terrorism. For more details on these requirements, see the Instructions for Form 1116. Do you meet all five requirements just listed? □ Yes. Enter on line 1 the smaller of (a) your total foreign taxes, or (b) the total of the amounts on Form 1040 or 1040-SR, line 16, and Schedule 2, line 2. □ No. See Form 1116 to find out if you can take the credit and, if you can, if you have to file Form 1116. Line 2 Credit for Child and Dependent Care Expenses You may be able to take this credit if, in order to work or look for work, you paid someone to care for: Your qualifying child under age 13 whom you claim as your dependent, Your disabled spouse or any other disabled person who couldn't care for themselves, or Your child whom you couldn't claim as a dependent because of the rules for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier. For details, use Tax Topic 602 or see Form 2441. Line 3 Education Credits If you (or your dependent) paid qualified expenses in 2023 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you can't take an education credit if any of the following applies. You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2023 tax return. Your filing status is married filing separately. The amount on Form 1040 or 1040-SR, line 11, is $90,000 or more ($180,000 or more if married filing jointly). You, or your spouse, were a nonresident alien for any part of 2023 unless your filing status is married filing jointly. You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income. For more information, see Pub. 970; the instructions for Form 1040 or 1040-SR, line 29; and IRS.gov/EdCredit. Line 4 Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than rollover contributions, to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); (d) contributions to a 501(c)(18)(D) plan; or (e) contributions to an ABLE account by the designated beneficiary, as defined in section 529A. However, you can't take the credit if either of the following applies. The amount on Form 1040, 1040-SR, or 1040-NR, line 11, is more than $36,500 ($54,750 if head of household; $73,000 if married filing jointly). The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 2006, (b) is claimed as a dependent on someone else's 2023 tax return, or (c) was a student (defined next). You were a student if during any part of 5 calendar months of 2023, you: Were 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. For more details, use Tax Topic 610 or see Form 8880. Line 5 Residential Energy Credits Line 5a—Residential clean energy credit. You may be able to take this credit by completing and attaching Form 5695 if you paid for any of the following during 2023. Qualified solar electric property for use in your home located in the United States. Qualified solar water heating property for use in your home located in the United States. Qualified small wind energy property for use in connection with your home located in the United States. Qualified geothermal heat pump property installed on or in connection with your home located in the United States. Qualified battery storage technology property for use in connection with your home located in the United States. Qualified fuel cell property installed on or in connection with your main home located in the United States. Line 5b—Energy efficient home improvement credit. You may be able to take this credit by completing and attaching Form 5695 for any of the following improvements to your main home located in the United States in 2023 if they are new and meet certain requirements for energy efficiency. Any insulation material or system primarily designed to reduce heat gain or loss in your home. Exterior windows (including skylights). Exterior doors. A metal roof or asphalt roof with pigmented coatings or cooling granules primarily designed to reduce the heat gain in your home. You may also be able to take this credit for the cost of the following items if the items meet certain performance and quality standards. Certain electric heat pump water heaters; electric heat pumps; central air conditioners; and natural gas, propane, or oil water heaters. A qualified furnace or hot water boiler that uses natural gas, propane, or oil. Qualified biomass stove or boiler. Qualified panelboard, subpanelboard branch circuits or feeders. Condos and co-ops. If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of these credits. More details. For details, see Form 5695. Lines 6a Through 6z Other Nonrefundable Credits Line 6a. The general business credit consists of a number of credits that usually apply only to individuals who are partners, shareholders in an S corporation, self-employed, or who have rental property. See Form 3800 or Pub. 334. The elective payment election amount from Form 3800, Part III, line 6, column (i) is reported on Schedule 3, line 13c. Line 6b. Enter any credit for prior year minimum tax. See Form 8801. Line 6c. You may be able to take the adoption credit if you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2023. See the Instructions for Form 8839. Line 6d. Enter any credit for the elderly or the disabled. See Schedule R. Line 6e. Line 6e has been reserved for future use. Line 6f. Enter the personal use part of any credit for new clean vehicles. See Form 8936, Part III. Line 6g. Enter any mortgage interest credit if a state or local government gave you a mortgage credit certificate. See Form 8396. Line 6h. You can't claim the District of Columbia first-time homebuyer credit for a home you bought after 2011. You can claim it only if you have a credit carryforward from 2022. See Form 8859. Line 6i. Enter any qualified electric vehicle credit. You can't claim this credit for a vehicle placed in service after 2006. You can claim this credit only if you have an electric vehicle passive activity credit carried forward from a prior year. See Form 8834. Line 6j. Enter any alternative fuel vehicle refueling property credit. See Form 8911. Line 6k. Enter any credit to holders of tax credit bonds. See Form 8912. Line 6l. Enter the amount from Form 8978, line 14 (relating to partner's audit liability under section 6226). If the amount on Form 8978, line 14, is negative, complete the following worksheet to figure the amount to enter on line 6l. If the amount on Form 8978, line 14, is positive, see the instructions for Form 1040 or 1040-SR, line 16. Negative Form 8978 Adjustment Worksheet—Schedule 3 (Line 6l) Complete this worksheet if Form 8978, line 14, is negative. 1. Enter the amount from Form 1040 or 1040-SR, line 18 1. _____ 2. Enter as a positive number the negative amount from Form 8978, line 14 2. _____ 3. Is the amount on line 1 equal to or more than the amount on line 2? Yes. Enter the amount from line 2 on line 6l No. Enter the amount from line 1 on line 6l, and subtract line 2 from line 1* 3. (_____) * Use this amount to complete the Negative Form 8978 Adjustment Worksheet in the Schedule 2, line 17z, instructions. Line 6m. Enter any credit for previously owned clean vehicles. See Form 8936, Part IV. Line 6z. Other nonrefundable credits. Use line 6z to report any nonrefundable credits not reported elsewhere on your return or other schedules. List the type and amount of the credit. Line 9 Net Premium Tax Credit The premium tax credit helps pay for health insurance purchased through the Marketplace. You may be eligible to claim the premium tax credit if you, your spouse, or a dependent enrolled in health insurance through the Marketplace. Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments. Complete Form 8962 to determine the amount of your premium tax credit, if any. If the premium tax credit you can claim exceeds your advance credit payments, your net premium tax credit will be shown on Form 8962, line 26. Enter that amount, if any, on line 9. For more information, see the Instructions for Form 8962. Line 10 Amount Paid With Request for Extension To File If you got an automatic extension of time to file Form 1040, 1040-SR, or 1040-NR by filing Form 4868 or by making a payment, enter the amount of the payment or any amount you paid with Form 4868. If you paid a fee when making your payment, don’t include on line 10 the fee you were charged. Also, include any amounts paid with Form 2350. Line 11 Excess Social Security and Tier 1 RRTA Tax Withheld If you, or your spouse if filing a joint return, had more than one employer for 2023 and total wages of more than $160,200, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $9,932.40. But if any one employer withheld more than $9,932.40, you can't claim the excess on your return. The employer should adjust the tax for you. If the employer doesn't adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse. You can't claim a refund for excess tier 2 RRTA tax on Form 1040, 1040-SR, or 1040-NR. Instead, use Form 843. Line 12 Credit for Federal Tax on Fuels Enter any credit for federal excise taxes paid on fuels that are ultimately used for a nontaxable purpose (for example, an off-highway business use). Attach Form 4136. Lines 13a Through 13z Other Payments or Refundable Credits Line 13b If you are claiming a credit for repayment of amounts you included in your income in an earlier year because it appeared you had a right to the income, enter the amount on line 13b. See Pub. 525 for details about this credit. Line 13c Enter any elective payment election amount from Form 3800, Part III, line 6, column (i). Line 13d If you elected to pay your net 965 tax liability in installments, report the deferred amount on line 13d. Enter the amount of net 965 tax liability remaining to be paid in future years. Line 13z Other payments or refundable credits. Use line 13z if you made a tax payment that doesn’t belong on any other line. Enter “Tax” and the amount of the payment. Use line 13z to report the following refundable credits. List the type and amount of the credit. Credit under section 960(c) with respect to an excess limitation account. Credit for qualified sick and family leave wages from Schedule H, line 8e. Credit for qualified sick and family leave wages from Schedule H, line 8f. Tax Topics You can read these Tax Topics at IRS.gov/TaxTopics. List of Tax Topics All topics are available in Spanish (and most topics are available in Chinese, Korean, Vietnamese, and Russian). IRS Help Available 101 IRS services—Volunteer tax assistance, outreach programs, and identity theft 102 Tax assistance for individuals with disabilities 103 Tax help for small businesses and the self-employed 104 Taxpayer Advocate Service—Your voice at the IRS 105 Armed Forces tax information 107 Tax relief in disaster situations IRS Procedures 151 Your appeal rights 152 Refund information 153 What to do if you haven't filed your tax return 154 Form W-2 and Form 1099-R (What to do if incorrect or not received) 155 Obtaining forms and publications 156 How to get a transcript or copy of your tax return 157 Change your address—How to notify the IRS 158 Paying your taxes and ensuring proper credit of payments 159 How to get a wage and income transcript or copy of Form W-2 161 Returning an erroneous refund—Paper check or direct deposit Collection 201 The collection process 202 Tax payment options 203 Reduced refund 204 Offers in compromise 206 Dishonored payments Alternative Filing Methods 253 Substitute tax forms 254 How to choose a tax return preparer 255 Signing your return electronically General Information 301 When, how, and where to file 303 Checklist of common errors when preparing your tax return 304 Extensions of time to file your tax return 305 Recordkeeping 306 Penalty for underpayment of estimated tax 307 Backup withholding 308 Amended returns 309 Roth IRA contributions 310 Coverdell education savings accounts 311 Power of attorney information 312 Disclosure authorizations 313 Qualified tuition programs (QTPs) Which Forms to File 356 Decedents Types of Income 401 Wages and salaries 403 Interest received 404 Dividends 407 Business income 409 Capital gains and losses 410 Pensions and annuities 411 Pensions—The general rule and the simplified method 412 Lump-sum distributions 413 Rollovers from retirement plans 414 Rental income and expenses 415 Renting residential and vacation property 416 Farming and fishing income 417 Earnings for clergy 418 Unemployment compensation 419 Gambling income and losses 420 Bartering income 421 Scholarships, fellowship grants, and other grants 423 Social security and equivalent railroad retirement benefits 424 401(k) plans 425 Passive activities—Losses and credits 427 Stock options 429 Traders in securities (Information for Form 1040 or 1040-SR filers) 430 Receipt of stock in a demutualization 431 Canceled debt—Is it taxable or not? 432 Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt) Adjustments to Income 451 Individual retirement arrangements (IRAs) 452 Alimony and Separate Maintenance 453 Bad debt deduction 455 Moving expenses for members of the Armed Forces 456 Student loan interest deduction 458 Educator expense deduction Itemized Deductions 501 Should I itemize? 502 Medical and dental expenses 503 Deductible taxes 504 Home mortgage points 505 Interest expense 506 Charitable contributions 509 Business use of home 510 Business use of car 511 Business travel expenses 513 Work-related education expenses 515 Casualty, disaster, and theft losses Tax Computation 551 Standard deduction 552 Tax and credits figured by the IRS 553 Tax on a child's investment and other unearned income (Kiddie tax) 554 Self-employment tax 556 Alternative minimum tax 557 Additional tax on early distributions from traditional and Roth IRAs 558 Additional tax on early distributions from retirement plans other than IRAs 559 Net Investment Income Tax 560 Additional Medicare Tax Tax Credits 601 Earned income credit 602 Child and dependent care credit 607 Adoption credit and adoption assistance programs 608 Excess social security and RRTA tax withheld 610 Retirement savings contributions credit 611 Repayment of the first-time homebuyer credit 612 The premium tax credit IRS Notices 651 Notices—What to do 652 Notice of underreported income—CP2000 653 IRS notices and bills, penalties, and interest charges 654 Understanding your CP75 or CP75A Notice Request for Supporting Documentation Basis of Assets, Depreciation, and Sale of Assets 701 Sale of your home 703 Basis of assets 704 Depreciation 705 Installment sales Employer Tax Information 751 Social security and Medicare withholding rates 752 Filing Forms W-2 and W-3 753 Form W-4—Employee's Withholding Certificate 755 Employer identification number (EIN)—How to apply 756 Employment taxes for household employees 757 Forms 941 and 944—Deposit requirements 758 Form 941—Employer's Quarterly Federal Tax Return and Form 944—Employer's Annual Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and deposit requirements 760 Form 943—Reporting and deposit requirements for agricultural employers 761 Tips—Withholding and reporting 762 Independent contractor vs. employee 763 The Affordable Care Act Electronic Media Filers—1099 Series and Related Information Returns 801 Who must file information returns electronically 802 Applying to file information returns electronically 803 Waivers and extensions 804 FIRE system test files and combined federal/state filing (CF/SF) program Tax Information for U.S. Resident Aliens and Citizens Living Abroad 851 Resident and nonresident aliens 856 Foreign tax credit 857 Individual taxpayer identification number (ITIN) 858 Alien tax clearance Tax Information for Residents of Puerto Rico 901 Is a person with income from Puerto Rico required to file a U.S. federal income tax return? 902 Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax 903 U.S. employment tax in Puerto Rico - Notices Disclosure, Privacy Act, and Paperwork Reduction Act Notice The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. This notice applies to all records and other material (in paper or electronic format) you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties. Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number or email address. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax. If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged. Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or territories to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office. We Welcome Comments on Forms We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult. If you have suggestions for making these forms simpler, we would be happy to hear from you. You can send us comments through IRS.gov/FormsComments. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send your return to this address. Instead, see the addresses at the end of these instructions. Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions. Estimates of Taxpayer Burden The following table shows burden estimates based on current statutory requirements as of November 2023 for taxpayers filing a 2023 Form 1040 or 1040-SR tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax return preparation software costs. While these estimates don’t include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden. Reported time and cost burdens are national averages and don’t necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time burden for all taxpayers filing a Form 1040 or 1040-SR is 13 hours, with an average cost of $270 per return. This average includes all associated forms and schedules, across all tax return preparation methods and taxpayer activities. Within this estimate, there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of about 9 hours and $150, while business taxpayers are expected to have an average burden of about 24 hours and $560. Similarly, tax return preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location. For more information on taxpayer burden see Pub. 5743. If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms. Estimated Average Taxpayer Burden for Individuals by Activity Average Burden Average Time (Hours) Average Cost (Dollars)** Type of Taxpayer Percentage of Returns Total Time* Record- keeping Tax Planning Form Completion and Submission All Other All taxpayers 100% 13 6 2 4 1 $270 Type of taxpayer Nonbusiness*** 72% 9 3 1 3 1 150 Business*** 28% 24 12 4 6 2 560 *Detail may not add to total time due to rounding. **Dollars rounded to the nearest $10. ***You are considered a “business” filer if you file one or more of the following with Form 1040 or 1040-SR: Schedule C, E, or F or Form 2106. You are considered a “nonbusiness” filer if you don’t file any of those schedules or forms with Form 1040 or 1040-SR. Major Categories of Federal Income and Outlays for Fiscal Year 2022 Federal Budget Income and Outlays Income and Outlays Summary: Pictured are two pie charts. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2022 The items and corresponding percentages are listed: Under Income: Personal income taxes: 42% Social security, Medicare, and unemployment and other retirement taxes: 24% Excise, customs, estate, gift, and miscellaneous taxes: 6% Corporate income taxes: 7% Borrowing to cover deficit 22% Under Outlays: Social security, Medicare and other retirement (see Footnote 1): 33%. Footnote 1: These programs provide income support for the retired and disabled and medical care for the elderly. Social programs (see Footnote 4): 25%. Footnote 4: About 18% of total outlays were for Medicaid, Supplemental Nutrition Assistance Program (formerly food stamps), temporary assistance for needy families, supplemental security income, and related programs; and 7% for health research and public health programs, unemployment compensation, assisted housing, and social services. National defense, veterans, and foreign affairs (see Footnote 2): 17%. Footnote 2: About 12% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 4% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad. Physical, human, and community development (see Footnote 3): 14%. Footnote 3: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs. Law enforcement and general government: 3% Net interest on the debt: 7% Please click here for the text description of the image. On or before the first Monday in February of each year, the President is required by law to submit to the Congress a budget proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts, spending, and the surplus or deficit for the federal government. The plan includes recommendations for new legislation as well as recommendations to change, eliminate, and add programs. After receipt of the President's proposal, the Congress reviews the proposal and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted. In fiscal year 2022 (which began on October 1, 2021, and ended on September 30, 2022, federal income was $4.897 trillion and outlays were $6.273 trillion, leaving a deficit of $1.376 trillion. Footnotes for Certain Federal Outlays Note. The percentages shown here exclude undistributed offsetting receipts, which were $235 billion in fiscal year 2022. In the budget, these receipts are offset against spending in figuring the outlay totals shown above. These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets. Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly. National defense, veterans, and foreign affairs: About 12% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 4% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad. Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs. Social programs: About 18% of total outlays were for Medicaid, Supplemental Nutrition Assistance Program (formerly food stamps), temporary assistance for needy families, supplemental security income, and related programs; and 7% for health research and public health programs, unemployment compensation, assisted housing, and social services. 2023 Tax Rate Schedules 2023 Tax Rate Schedules 2023 Tax Rate Schedules Summary: The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Don’t use them to figure you tax. Instead, see the instructions for line 16. Schedule X—Use if your filing status is Single. If your taxable income is: Over-- But not over-- The tax is: $0 $11,000 10% of the amount over $0 11,000 44,725 $1,100.00 plus 12% of the amount over 11,000 44725 95,375 5,147.00 plus 22% of the amount over 44,725 95,375 182,100 16,290.00 plus 24% of the amount over 95,375 182,100 231,250 37,104.00 plus 32% of the amount over 182,100 231,250 578,125 52,832.00 plus 35% of the amount over 231,250 578,125 no limit 174,238.25 plus 37% of the amount over 578,125 Schedule Y-1—Use if your filing status is Married filing jointly or Qualifying surviving spouse. If your taxable income is: Over-- But not over-- The tax is: $0 22,000 10% of the amount over $0 22,000 89,450 $2,200.00 plus 12% of the amount over 22,000 89,450 190,750 10,294.00 plus 22% of the amount over 89,450 190,750 364,200 32,580.00 plus 24% of the amount over 190,750 364,200 462,500 74,208.00 plus 32% of the amount over 364,200 462,500 693,750 105,664.00 plus 35% of the amount over 462,500 693,750 no limit 186,601.50 plus 37% of the amount over 693,750 Schedule Y-2—Use if your filing status is Married filing separately. If your taxable income is: Over-- But not over-- The tax is: $0 11,000 10% of the amount over $0 11,000 44,725 $1,100.00 plus 12% of the amount over 11,000 44,725 95,375 5,147.00 plus 22% of the amount over 44,725 95,375 182,100 16,290.00 plus 24% of the amount over 95,375 182,100 231,250 37,104.00 plus 32% of the amount over 182,100 231,250 346,875 52,832.00 plus 35% of the amount over 231,250 346,875 no limit 93,300.75 plus 37% of the amount over 346,875 Schedule Z—Use if your filing status is Head of household. If your taxable income is: Over-- But not over-- The tax is: $0 15,700 10% of the amount over $0 15,700 59,850 $1,570.00 plus 12% of the amount over 15,700 59,850 95,350 6,868.00 plus 22% of the amount over 59,850 95,350 182,100 14,678.00 plus 24% of the amount over 95,350 182,100 231,250 35,498.00 plus 32% of the amount over 182,100 231,250 578,100 51,226.00 plus 35% of the amount over 231,250 578,100 no limit 172,623.50 plus 37% of the amount over 578,100 Please click here for the text description of the image. 1040 - Additional Material Index A ABLE account, Taxable distributions from an ABLE account., Additional Tax on IRAs, Other Qualified Retirement Plans, etc. Additional Medicare Tax, Additional Medicare Tax Address change, Address Change Addresses of IRS centers, 1040 - Additional Material Adjusted gross income, Total Income and Adjusted Gross Income Adoption credit, Line 6c. Adoption taxpayer identification number, Adoption taxpayer identification numbers (ATINs). Aliens, Nonresident aliens and dual-status aliens. Alimony paid, Lines 19a, 19b, and 19c Alimony Paid Alimony received, Alimony Received Alternative minimum tax, Alternative Minimum Tax (AMT) Amended return, Amended Return Amount you owe, Amount You Owe, Figuring the Penalty Annuities, Pensions and Annuities, Lump-Sum Distributions Archer MSAs, Income from Form 8853., Line 8, Line 17e. Artists, Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials Attachments to the return, Assemble Your Return Awards, Prizes and awards. B Bankruptcy cases, chapter 11, Chapter 11 Bankruptcy Cases Bequests, Nontaxable income. Blindness, Blindness, Standard Deduction Worksheet for Dependents—Line 12 Business income or loss, Business Income or (Loss) C Canceled debt, Cancellation of debt. Capital gain distributions, Line 7 Capital gain or loss, Capital Gain or (Loss) Child and dependent care expenses, credit for, Credit for Child and Dependent Care Expenses Child custody, Custodial and noncustodial parents. Child support, Nontaxable income. Child tax credits, Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents , Additional Child Tax Credit Community property states, Community Property States Contributions to reduce debt held by the public, How Do You Make a Gift To Reduce Debt Held By the Public? Corrective distributions, Other Earned Income D Daycare center expenses, Credit for Child and Dependent Care Expenses Death of a taxpayer, Death of a Taxpayer Death of spouse, Death of a Taxpayer Dependent care benefits, Taxable Dependent Care Benefits From Form 2441, Line 26 Dependents, Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents Standard deduction, Standard Deduction Worksheet for Dependents—Line 12 Direct deposit of refund, Amount Refunded to You, Line 36 Disability expenses, Taxable distributions from an ABLE account. Disclosure, Privacy Act, and Paperwork Reduction Act Notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice Dividends Nondividend distributions, Ordinary Dividends Ordinary dividends, Ordinary Dividends Qualified dividends, Qualified Dividends, Qualified Dividends and Capital Gain Tax Worksheet—Line 16 Divorced parents, Children of divorced or separated parents. Dual-status aliens, Nonresident aliens and dual-status aliens., Nonresident aliens and dual-status aliens. E Earned income credit (EIC), What Is the EIC? Combat pay, nontaxable, Definitions and Special Rules Education Credits, American Opportunity Credit, Education Credits Expenses, American Opportunity Credit, Education Credits Recapture of education credits, Tax Savings accounts, Other income., Line 8 Educator expenses, Educator Expenses Elderly persons Credit for, Line 6d. Standard deduction, Standard Deduction Worksheet for Dependents—Line 12 Electric vehicles, Line 6f. Electronic filing (e-file), , , , Amount Refunded to You, Amount You Owe, Requirements for an Electronic Return, Assemble Your Return Estimated tax, 2023 Estimated Tax Payments, Estimated Tax Penalty, Income Tax Withholding and Estimated Tax Payments for 2024 Excess deferrals, Other Earned Income Excess social security and tier 1 RRTA tax withheld, Excess Social Security and Tier 1 RRTA Tax Withheld Extension of time to file, What if You Can't File on Time?, Amount Paid With Request for Extension To File F Filing requirements, , Private Delivery Services Filing status, which box to check, Filing Status, Qualifying Surviving Spouse Foreign accounts and trusts, Foreign accounts and trusts. Foreign tax credit, Foreign Tax Credit Foreign-source income, Foreign-Source Income Form W-2, Missing or Incorrect Form W-2? Free tax help, How To Get Tax Help G Gambling, Gambling. General business credit, Line 6a. Gifts, Nontaxable income. Golden parachute payments, Line 17k. H Head of household, Head of Household Health insurance deduction, self-employed, Self-Employed Health Insurance Deduction Health insurance premiums, credit for, Net Premium Tax Credit Health savings accounts, Income from Form 8853., Health Savings Account (HSA) Deduction, Line 8, Line 17c. Help, tax, How To Get Tax Help Homebuyer credit, first-time, First-Time Homebuyer Credit Repayment Household employment taxes, Household Employment Taxes How to comment on forms, We Welcome Comments on Forms How to get tax help, How To Get Tax Help I Identity Protection PIN, Identity Protection PIN Identity theft, Secure Your Tax Records From Identity Theft Income, Foreign-Source Income, Other Income Income tax withholding (federal), Line 26, Income Tax Withholding and Estimated Tax Payments for 2024 Individual retirement arrangements (IRAs) Contributions to, IRA Deduction, IRA Deduction Worksheet—Schedule 1, Line 20 Credit for contributions to, Retirement Savings Contributions Credit (Saver's Credit) Distributions from, IRA Distributions Nondeductible contributions to, IRA Distributions, IRA Deduction, IRA Deduction Worksheet—Schedule 1, Line 20 Individual taxpayer identification numbers, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens Injured spouse, Injured Spouse Innocent spouse relief, Innocent Spouse Relief Installment payments, What if You Can't Pay? Interest income Tax-exempt, Line 2a Taxable, Line 2b, Taxable Interest Interest on taxes, Interest and Penalties Investment income, tax on, Net Investment Income Tax Itemized deductions or standard deduction, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 12 ITINs for aliens, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens J Jury duty pay, Jury duty pay. L Life insurance, Nontaxable income. Line instructions for Forms 1040 and 1040-SR, , Assemble Your Return Living abroad, U.S. citizens and resident aliens, Do You Have To File?, Foreign-Source Income Long-term care insurance, Self-Employed Health Insurance Deduction Lump-sum distributions, Lump-Sum Distributions M Mailing addresses, 1040 - Additional Material Market discount on bonds, Taxable Interest Married persons Filing joint returns, Married Filing Jointly Filing separate returns, Married Filing Separately Living apart, Married persons who live apart. Medical insurance premiums, credit for, Net Premium Tax Credit Medicare tax, additional, Additional Medicare Tax Mortgage interest credit, Line 6g. Moving expenses, Moving Expenses Multiple support agreement, Multiple support agreements. N Name change, Name Change Net Investment Income Tax, Net Investment Income Tax Net operating loss, Net operating loss (NOL) deduction. Nonresident aliens, Nonresident aliens and dual-status aliens., IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens, Nonresident Alien Spouse, Nonresident aliens and dual-status aliens. O Offsets, Refund Offset Other income, Other Income, Gambling. Other taxes, Other Additional Taxes P Parents, divorced or separated, Children of divorced or separated parents. Pay taxes electronically, Amount You Owe Payments, Payments, Lines 13a Through 13z Other Payments or Refundable Credits Penalty Early withdrawal of savings, Penalty on Early Withdrawal of Savings Estimated tax, Estimated Tax Penalty, Figuring the Penalty Others (including late filing and late payment), Interest and Penalties Penalty on early withdrawal of savings, Penalty on Early Withdrawal of Savings Pensions and annuities, Pensions and Annuities, Lump-Sum Distributions Premium tax credit, Net Premium Tax Credit Presidential election $3 check-off, Presidential Election Campaign Fund Private delivery services, Private Delivery Services Prizes, Prizes and awards. Public debt, gift to reduce the, How Do You Make a Gift To Reduce Debt Held By the Public? Q Qualified business income deduction, Qualified Business Income Deduction (Section 199A Deduction) Qualified dividends, Qualified Dividends, Qualified Dividends and Capital Gain Tax Worksheet—Line 16 Qualified dividends and capital gain tax worksheet, Qualified Dividends and Capital Gain Tax Worksheet—Line 16 Qualified retirement plans, deduction for, Self-Employed SEP, SIMPLE, and Qualified Plans Qualified tuition program earnings, Other income., Line 8 R Railroad retirement benefits Treated as a pension, Fully Taxable Pensions and Annuities Treated as social security, Lines 6a and 6b Social Security Benefits Records, how long to keep, How Long Should Records Be Kept? Refund, Refund, Applied to Your 2024 Estimated Tax Refund information, Refund Information Refund offset, Refund Offset Refunds, credits, or offsets of state and local income taxes, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes Reservists, expenses of, Line 12 Resident aliens, Resident aliens. Residential energy efficient property credit, Line 5a—Residential clean energy credit. Retirement plan deduction, self-employed, Self-Employed SEP, SIMPLE, and Qualified Plans Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit) Rollovers, IRA Distributions, Rollovers, Lump-Sum Distributions Roth IRAs, IRA Distributions, IRA Deduction Rounding off to whole dollars, Rounding Off to Whole Dollars S Saver's credit, Retirement Savings Contributions Credit (Saver's Credit) Self-employment tax Deduction for part of, Deductible Part of Self-Employment Tax Separated parents, Children of divorced or separated parents. Signing your return, Sign Your Return Single person, Single Social security and equivalent railroad retirement benefits, Lines 6a and 6b Social Security Benefits, Social Security Benefits Worksheet—Lines 6a and 6b Social security number, Social Security Number (SSN), Social security number. Standard deduction or itemized deductions, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 12 State and local income taxes, taxable refunds, credits, or offsets of, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes Statutory employees, Were You a Statutory Employee? Student loan interest deduction, Student Loan Interest Deduction Worksheet—Schedule 1, Line 21 Expenses, Student Loan Interest Deduction Surviving spouse, qualifying, Qualifying Surviving Spouse T Tax and credits, Tax and Credits, Other Additional Taxes Figured by the IRS, Tax, Credit figured by the IRS. Other taxes Alternative minimum tax, Alternative Minimum Tax (AMT) IRAs and other tax-favored accounts, Additional Tax on IRAs, Other Qualified Retirement Plans, etc. Lump-sum distributions, Lump-Sum Distributions Recapture, Line 17a. Tax Counseling for the Elderly (TCE), Tax help, How To Get Tax Help Tax rate schedules, Tax table, Tax Table Tax Topics, Tax Topics Third party designee, Third Party Designee Tip income, Unreported Social Security and Medicare Tax From Form 4137 Tuition program earnings, Other income., Line 8 U Unemployment compensation, Unemployment Compensation V Volunteer Income Tax Assistance Program (VITA), W Wages, Total Amount From Form(s) W-2, Box 1 What if you can't pay?, What if You Can't Pay? What's new, What's New When and where should you file?, When and Where Should You File? Where Do You File, 1040 - Additional Material Where do you file?, 1040 - Additional Material Who must file, Who should file, Do You Have To File? Winnings, prizes, gambling, and lotteries (other income), Gambling. Withholding, federal income tax, Line 25a—Form(s) W-2, Income Tax Withholding and Estimated Tax Payments for 2024 Taxpayer Bill of Rights Taxpayer Bill or Rights All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights, which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10 broad categories, making them easier to understand. Explore your rights and our obligations to protect them. The right to be informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes. The right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service. The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly. The right to challenge the IRS's position and be heard. Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position. The right to appeal an IRS decision in an independent forum. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the IRS Independent Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court. The right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit. The right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process hearing The right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information. The right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they can't afford representation. The right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels. Learn more at IRS.gov/TaxpayerRights. Please click here for the text description of the image. Where Do You File? Mail your return to the address shown below that applies to you. If you want to use a private delivery service, see Private Delivery Services under Filing Requirements, earlier. Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over 1/4″ thick). Also include your complete return address. THEN use this address if you: IF you live in... Are requesting a refund or are not enclosing a check or money order... Are enclosing a check or money order... Alabama, Georgia, North Carolina, South Carolina, Tennessee Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 Arizona, New Mexico Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 Arkansas, Oklahoma Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 Florida, Louisiana, Mississippi, Texas Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 Pennsylvania Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 A foreign country, U.S. territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 *If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.
