- 1040 - Introductory Material
- What's New
- Introduction
- Standard deduction amount increased.
- Choosing to treat a nonresident alien or dual-status alien spouse as U.S. resident.
- Updated reporting requirements for Form 1099-K.
- Changes to reporting amounts from Form 1099-K.
- Digital assets received as ordinary income.
- Exception to the 10% additional tax for early distributions.
- Certain relief payments made to individuals affected by the East Palestine train derailment are not taxable.
- Qualified wildfire relief payments are not taxable.
- Surviving spouse election to be treated as employee.
- 2024 is the last year to file Form 5405.
- Nontaxable Medicaid waiver payments reported on Form(s) W-2.
- Reporting excessive payments, increase in tax, and recapture amounts related to certain investment credits.
- Repayment amount from Form 8936.
- Purchase of savings bonds discontinued.
- U.S. tax allocable to the U.S. Virgin Islands now reported on Schedule 3, line 13z.
- Reporting a transfer of a credit for a new or previously owned clean vehicle credit to a dealer at the time of sale.
- Direct File.
- Filing Requirements
- Line Instructions for Forms 1040 and 1040-SR
- Introduction
- Name and Address
- Social Security Number (SSN)
- Filing Status
- Standard Deduction
- Who Qualifies as Your Dependent
- 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.
- 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
- Chapter 11 Bankruptcy Cases
- Community Property States
- Rounding Off to Whole Dollars
- Line 1a
- Line 1b
- Line 1c
- Line 1d
- Line 1e
- Line 1f
- Line 1g
- Line 1h
- Line 1i
- Were You a Statutory Employee?
- Missing or Incorrect Form W-2?
- Line 2a
- Line 2b
- Line 3a
- Line 3b
- Lines 4a and 4b
- Lines 5a and 5b
- Lines 6a, 6b, and 6c
- Line 7
- Total Income and Adjusted Gross Income
- Tax and Credits
- Payments
- Line 25 Federal Income Tax Withheld
- Line 26
- Line 27— Earned Income Credit (EIC)
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- Adopted child.
- Church employees.
- Clergy.
- Combat pay, nontaxable.
- Credit figured by the IRS.
- Exception to time lived with you.
- Form 4797 filers.
- Form 8862, who must file.
- Foster child.
- Main home.
- Married child.
- Members of the military.
- Nonresident aliens.
- Permanently and totally disabled.
- Qualifying child of more than one person.
- Social security number (SSN).
- Student.
- Welfare benefits, effect of credit on.
- EIC Table
- Line 28
- Line 29
- Line 30
- Refund
- Amount You Owe
- Sign Your Return
- Identity Protection PIN
- Paid Preparer Must Sign Your Return
- Assemble Your Return
- What's New
- 1040 - Main Contents
- Tax Table
- General Information
- Introduction
- Voter Registration
- How To Avoid Common Mistakes
- Innocent Spouse Relief
- Income Tax Withholding and Estimated Tax Payments for 2025
- Secure Your Tax Records From Identity Theft
- How Do You Make a Gift To Reduce Debt Held By the Public?
- How Long Should Records Be Kept?
- Amended Return
- Need a Copy of Your Tax Return Information?
- Past Due Returns
- How To Get Tax Help
- Preparing and filing your tax return.
- Free options for tax preparation.
- Using online tools to help prepare your return.
- Need someone to prepare your tax return?
- Employers can register to use Business Services Online.
- Business tax account.
- IRS social media.
- Online tax information in other languages.
- Free Over-the-Phone Interpreter (OPI) Service.
- Accessibility Helpline available for taxpayers with disabilities.
- Alternative media preference.
- Disasters.
- Getting tax forms and publications.
- Mobile-friendly forms.
- Getting tax publications and instructions in eBook format.
- Access your online account (individual taxpayers only).
- Get a transcript of your return.
- Tax Pro Account.
- Using direct deposit.
- Reporting and resolving your tax-related identity theft issues.
- Ways to check on the status of your refund.
- Making a tax payment.
- What if I can’t pay now?
- Filing an amended return.
- Checking the status of your amended return.
- Understanding an IRS notice or letter you’ve received.
- IRS Document Upload Tool.
- Schedule LEP.
- Contacting your local TAC.
- Interest and Penalties
- Refund Information
- Instructions for Schedule 1 Additional Income and Adjustments to Income
- General Instructions
- Additional Income
- Line 1
- Lines 2a and 2b
- Line 3
- State and Local Income Tax Refund Worksheet—Schedule 1, Line 1
- Line 4
- Line 7
- Lines 8a Through 8z
- Adjustments to Income
- Instructions for Schedule 2 Additional Taxes
- General Instructions
- Specific Instructions
- Lines 1a Through 1z
- Additions to Tax
- Line 1a. Excess advance premium tax credit repayment.
- Line 1b. Repayment of new clean vehicle credit(s) from Schedule A (Form 8936), Part II.
- Line 1c. Repayment of previously owned clean vehicle credit(s) from Schedule A (Form 8936), Part IV.
- Line 1d. Recapture of net EPE.
- Line 1e. Excessive payments (EP) from Form 4255, column (n).
- Line 1f. 20% EP from Form 4255, column (o).
- Line 1y. Other additions to tax.
- Additions to Tax
- Line 2
- Line 5
- Line 6
- Line 8
- Line 9
- Line 10
- Line 11
- Line 12
- Line 13
- Line 14
- Line 15
- Line 16
- Lines 17a Through 17z
- Line 19
- Lines 1a Through 1z
- Instructions for Schedule 3 Additional Credits and Payments
- Tax Topics
- List of Tax Topics
- IRS help available
- IRS procedures
- Collection
- Alternative filing methods
- General information
- Which forms to file
- Types of income
- Adjustments to income
- Itemized deductions
- Tax computation
- Tax credits
- IRS notices
- Basis of assets, depreciation, and sale of assets
- Employer tax information
- Electronic media filers—1099 series and related information returns
- Tax information for U.S. resident aliens and citizens living abroad
- Tax information for residents of Puerto Rico
- Major Categories of Federal Income and Outlays for Fiscal Year 2023
- 1040 - Additional Material
| The Taxpayer Advocate Service Is Here To Help You |
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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:
How can you reach TAS? TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:
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 |
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| Taxpayers have an opportunity to provide direct feedback to the IRS through the Taxpayer Advocacy Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org. | |
Introduction
For information about any additional changes to the 2024 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/Form1040.
Standard deduction amount increased.
For 2024, the standard deduction amount has been increased for all filers. The amounts are:
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$14,600–Single or Married filing separately.
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$29,200–Married filing jointly or Qualifying surviving spouse.
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$21,900–Head of household.
Choosing to treat a nonresident alien or dual-status alien spouse as U.S. resident.
If you and your spouse choose to treat a nonresident alien or dual-status alien spouse as a U.S. resident for 2024, or if a prior year's choice to treat a nonresident alien spouse as a U.S. resident remains in effect for 2024, check the box in the Filing Status section and enter the name of the nonresident alien or dual-status alien spouse in the entry space. See Nonresident aliens and dual-status aliens, later.
Updated reporting requirements for Form 1099-K.
For 2024, payment card companies, payment apps, and online marketplaces will be required to send you a Form 1099-K when the amount of your business transactions during the year is more than $5,000. In calendar year 2025, the threshold will lower to more than $2,500 and for 2026 and later years, the threshold will be more than $600.
Changes to reporting amounts from Form 1099-K.
Beginning in 2024, if you received a Form(s) 1099-K that shows payments that were included in error or for personal items sold at a loss, you will now enter these amounts in the entry space at the top of Schedule 1. See Form(s) 1099-K, in the Schedule 1 instructions.
Digital assets received as ordinary income.
If you received digital assets as ordinary income, and that income is not reported elsewhere on your return, you will enter those amounts on Schedule 1, line 8v. See the instructions for Schedule 1, line 8v.
Exception to the 10% additional tax for early distributions.
Beginning in 2024, the exception to the 10% additional tax for early distributions includes distributions from a retirement plan to pay for certain emergency personal expenses and to victims of domestic violence. See Form 5329, Pub. 575, and Pub. 590-B.
Certain relief payments made to individuals affected by the East Palestine train derailment are not taxable.
If you received relief payments due to being affected by the East Palestine, Ohio, train derailment, these payments may be nontaxable. See IRS.gov/DisasterRelief and Pub. 547.
Qualified wildfire relief payments are not taxable.
If you received a qualified wildfire relief payment, these payments may be nontaxable. See IRS.gov/DisasterRelief and Pub. 547.
Surviving spouse election to be treated as employee.
Beginning in 2024, a surviving spouse who is the designated beneficiary of an employee covered by a qualified retirement plan (or other plan to which the required minimum distribution rules apply) or who is the designated beneficiary of an IRA owner, may elect to be treated as the employee for purposes of the required minimum distribution rules. See Pub. 575 and Pub. 590-B.
2024 is the last year to file Form 5405.
The 15-year repayment period for the first-time homebuyer credit for homes purchased in 2008 began with your 2010 tax return and ends with your 2024 tax return.
Nontaxable Medicaid waiver payments reported on Form(s) W-2.
If you received nontaxable Medicaid waiver payments, those amounts should now be reported to you on Form(s) W-2 in box 12, Code II.
Reporting excessive payments, increase in tax, and recapture amounts related to certain investment credits.
If you reported an excessive payment, an increase in tax, and/or recapture amount related to certain credits on Form 4255, you will also need to report those amounts on Schedule 2. See the instructions for Form 4255 and Schedule 2, lines 1d, 1e, 1f, 1y, 17a, 17z, and 19.
Repayment amount from Form 8936.
If you have a repayment of the credit for new or previously owned clean vehicles reported on Form 8936 and Schedule A (Form 8936), those amounts will now be reported on Schedule 2, lines 1b and 1c.
Purchase of savings bonds discontinued.
The program allowing for your refund to be deposited into your TreasuryDirect® account to buy savings bonds, as well as the ability to buy paper bonds with your refund, has been discontinued. Form 8888 is now only used to split your direct deposit refund between two or more accounts or to split your refund between a direct deposit and a paper check. Go to TreasuryDirect.gov/Research-Center/FAQ-IRS-Tax-Feature.
U.S. tax allocable to the U.S. Virgin Islands now reported on Schedule 3, line 13z.
If you use Form 8689 to figure your amount of U.S. tax allocable to the U.S. Virgin Islands, you will now report this amount on Schedule 3, line 13z. See the instructions for Schedule 3, line 13z.
Reporting a transfer of a credit for a new or previously owned clean vehicle credit to a dealer at the time of sale.
If you purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by transferring the credit to the dealer, you must file a tax return and attach Form 8936 and Schedule A (Form 8936) to report the transfer of the credit and reconcile your eligibility on your return.
Direct File.
Direct File is a permanent option for taxpayers to file federal tax returns online–for free–directly and securely with the IRS starting in 2025. See DirectFile.IRS.gov. Direct File is a filing option for taxpayers in participating states who have relatively simple tax returns reporting only certain types of income and claiming certain credits and deductions. See IRS.gov/DirectFile for information about additional states that have joined, and the new tax situations Direct File added to the service for the 2024 tax year.
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.
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.
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Earned income credit.
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Additional child tax credit.
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American opportunity credit.
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Premium tax credit.
See Pub. 501 for details. Also see Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement).
Requirement to reconcile advance payments of the premium tax credit.
If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2024 and advance payments of the premium tax credit were made for this coverage, you must file a 2024 return and attach Form 8962. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.
You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else's 2024 return, you do not have to attach Form 8962.
Exception for certain children under age 19 or full-time students.
If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2024 or was a full-time student under age 24 at the end of 2024. To do so, use Form 8814. If you make this election, your child doesn't have to file a return. For details, use Tax Topic 553 or see Form 8814.
A child born on January 1, 2001, is considered to be age 24 at the end of 2024. Do not use Form 8814 for such a child.
Resident aliens.
These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. Generally, you are a resident alien if you meet either the green card test or the substantial presence test for 2024. See Pub. 519 for details.
Nonresident aliens and dual-status aliens.
These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.
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You were married to a U.S. citizen or resident alien at the end of 2024.
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You elected to be taxed as a resident alien.
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.
File Form 1040 or 1040-SR by April 15, 2025. If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.
If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.
If you e-file your return, there is no need to mail it. However, if you choose to mail it instead, filing instructions and addresses are at the end of these instructions.
The chart at the end of these instructions provides the current address for mailing your return. Use these addresses for Forms 1040 or 1040-SR filed in 2025. The address for returns filed after 2025 may be different. See IRS.gov/Form1040 for any updates.
What if You Can't File on Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you want to apply for an extension electronically, see Form 4868 for details.
An automatic 6-month extension to file doesn't extend the time to pay your tax. If you don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.
If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.
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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.
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You are in military or naval service on duty outside the United States and Puerto Rico.
This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 16, 2025, you file Form 4868. This 4-month extension of time to file doesn't extend the time to pay your tax. See Form 4868.
Private Delivery Services
If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the “timely mailing treated as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following.
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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.
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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.
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DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide.
To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/PDSStreetAddresses.
The private delivery service can tell you how to get written proof of the mailing date.
Only the U.S. Postal Service can deliver to P.O. boxes. You can't use a private delivery service to make tax payments required to be sent to a P.O. box.
Chart A—For Most People
| IF your filing status is . . . | AND at the end of 2024 you were* . . . |
THEN file a return if your gross income** was at least . . . |
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| Single | under 65 65 or older |
$14,600 16,550 |
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| Married filing jointly*** | under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) |
$29,200 30,750 32,300 |
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| Married filing separately | any age | $5 | |||
| Head of household | under 65 65 or older |
$21,900 23,850 |
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| Qualifying surviving spouse | under 65 65 or older |
$29,200 30,750 |
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| *If you were born on January 1, 1960, you are considered to be age 65 at the end of 2024. (If your spouse died in 2024 or if you are preparing a return for someone who died in 2024, see Pub. 501.) | |||||
| **Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2024, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. | |||||
| ***If you didn't live with your spouse at the end of 2024 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age. | |||||
Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)
| If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return. | |||||||
| In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income. | |||||||
| Single dependents. Were you either age 65 or older or blind? | |||||||
 No. You must file a return if any of the following apply. |
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| Yes. You must file a return if any of the following apply. |
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| Married dependents. Were you either age 65 or older or blind? | |||||||
| No. You must file a return if any of the following apply. |
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| Yes. You must file a return if any of the following apply. |
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Chart C—Other Situations When You Must File
| You must file a return if any of the conditions below apply for 2024. | ||
| 1. | You owe any special taxes, including any of the following (see the instructions for Schedule 2). | |
| a. | Alternative minimum tax. | |
| b. | Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. | |
| c. | Household employment taxes. | |
| d. | Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes. | |
| e. | Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. | |
| f. | Recapture taxes. | |
| 2. | You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions. | |
| 3. | You had net earnings from self-employment of at least $400. | |
| 4. | You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. | |
| 5. | Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments. | |
| 6. | You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i). | |
| 7. | You purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by transferring the credit to the dealer. See Form 8936 and Schedule A (Form 8936). | |
Introduction
Also see the instructions for Schedule 1 through Schedule 3 that follow the Form 1040 and 1040-SR instructions.
What form to file.
Everyone can file Form 1040. Form 1040-SR is available to you if you were born before January 2, 1960.
Fiscal year filers.
If you are a fiscal year filer using a tax year other than January 1 through December 31, 2024, enter the beginning and ending months of your fiscal year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.
Write-in information.
If you need to write a word, code, and/or dollar amount on Form 1040 or 1040-SR to explain an item of income or deduction, but don't have enough space to enter the word, code, and/or dollar amount, you can put an asterisk next to the applicable line number and put a footnote at the bottom of page 2 of your tax return indicating the line number and the word, code, and/or dollar amount you need to enter.
Section references are to the Internal Revenue Code.
Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name in the entry space below the filing status checkboxes instead of below your name. If you are currently incarcerated, enter your inmate identifying number near your last name.
If you filed a joint return for 2023 and you are filing a joint return for 2024 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2023 return.
Name Change
If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.
Address Change
If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.
Foreign Address
If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name. Follow the country’s practice for entering the postal code and the name of the province, county, or state.
Death of a Taxpayer
If a taxpayer died before filing a return for 2024, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer didn't have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information isn't provided, it may delay the processing of the return.
If your spouse died in 2024 and you didn't remarry in 2024, or if your spouse died in 2025 before filing a return for 2024, you can file a joint return. A joint return should show your spouse's 2024 income before death and your income for all of 2024. Enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, they must also sign.
All payers of income, including financial institutions, should be promptly notified of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number shouldn't be used for tax years after the year of death, except for estate tax return purposes.
An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at SSA.gov/forms/ss-5.pdf, from your local SSA office, or by calling the SSA at 800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.
Check that both the name and SSN on your Forms 1040 or 1040-SR, W-2, and 1099 agree with your social security card. If they don’t, certain deductions and credits on Form 1040 or 1040-SR may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA.
Once you are issued an SSN, use it to file your tax return. Use your SSN to file your tax return even if your SSN does not authorize employment or if you have been issued an SSN that authorizes employment and you lose your employment authorization. An ITIN won’t be issued to you once you have been issued an SSN. If you received your SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead.
IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
If you are a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN.
If you already have an ITIN, enter it wherever your SSN is requested on your tax return.
Some ITINs must be renewed. If you haven't used your ITIN on a federal tax return at least once for tax years 2021, 2022, or 2023, it has expired and must be renewed if you need to file a federal tax return. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov/ITIN.
An ITIN is for tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U.S. law.
For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.
If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITIN.
Nonresident Alien Spouse
If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if:
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You file a joint return, or
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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.
Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.
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Married filing separately.
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Single.
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Head of household.
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Married filing jointly.
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Qualifying surviving spouse.
More than one filing status can apply to you. You can choose the one for which you qualify that will give you the lowest tax.
Single
You can check the “Single” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if any of the following was true on December 31, 2024.
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You were never married.
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You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2024, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box.
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You were widowed before January 1, 2024, and didn't remarry before the end of 2024. But if you have a child, you may be able to use the qualifying surviving spouse filing status. See the instructions for Qualifying Surviving Spouse, later.
Married Filing Jointly
You can check the “Married filing jointly” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if any of the following apply.
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You were married at the end of 2024, even if you didn't live with your spouse at the end of 2024.
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Your spouse died in 2024 and you didn't remarry in 2024.
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You were married at the end of 2024 and your spouse died in 2025 before filing a 2024 return.
A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn't live together all year. However, both persons must sign the return. Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return.
Joint and several tax liability.
If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if:
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You believe your spouse isn't reporting all of their income, or
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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.
Nonresident aliens and dual-status aliens.
Generally, a married couple can't file a joint return if either spouse is a nonresident alien at any time during the year. However, you and your spouse can choose to be treated as U.S. residents for the entire year and file a joint return if one spouse was a nonresident alien at the end of the taxable year (the nonresident spouse) and the other was a U.S. citizen or resident at the end of the taxable year. This choice remains in effect in subsequent years until terminated. You and your spouse can also choose to file as U.S. residents for the entire year if both of you are U.S. citizens or residents at the end of the year and either (or both) of you were a nonresident at the beginning of the year (the dual-status spouse(s)). You can only make this choice for 1 year, and it does not apply to any future years.
If you and your spouse are making either of these choices to be treated as U.S. residents for 2024, check the box in the Filing Status section and enter the name of the nonresident spouse or dual-status spouse(s) (whichever applies to you) in the entry space. Also check the box and enter their name if you and your nonresident spouse made the choice to be treated as residents in a prior year and the choice remains in effect.
To make either choice for 2024, you and your spouse must file a joint return and attach a statement, signed by both spouses, to your return. To find out what information must be included in the statement, as well as more information on these choices, see Nonresident Spouse Treated as a Resident for nonresident aliens and Choosing Resident Alien Status for dual-status aliens in Pub. 519.
Married Filing Separately
Check the “Married filing separately” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if you are married, at the end of 2024, and file a separate return. Enter your spouse’s name in the entry space below the filing status checkboxes. Be sure to enter your spouse’s SSN or ITIN in the space for spouse’s SSN on Form 1040 or 1040-SR. If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA” in the entry space below the filing status checkboxes.
For electronic filing, enter the spouse's name or “NRA” if the spouse doesn’t have an SSN or ITIN in the entry space below the filing status checkboxes.
If you are married and file a separate return, you generally report only your own income, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.
However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the student loan interest deduction or the education credits, and you will only be able to take the earned income credit and child and dependent care credit in very limited circumstances. You also can't take the standard deduction if your spouse itemizes deductions. For situations when you might want to file separately, see Joint and several tax liability, earlier.
You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2024. See Married persons who live apart, later.
Head of Household
You can check the “Head of household” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if you are unmarried and provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.
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You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2024. But if, at the end of 2024, your divorce wasn't final (an interlocutory decree), you are considered married.
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You are married but lived apart from your spouse for the last 6 months of 2024 and you meet the other rules under Married persons who live apart, later.
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You are married and your spouse was a nonresident alien at any time during the year and the election to treat the alien spouse as a resident alien is not made. See Nonresident aliens and dual-status aliens, earlier.
Test 1.
You paid over half the cost of keeping up a home that was the main home for all of 2024 of your parent whom you can claim as a dependent, except under a multiple support agreement (see Who Qualifies as Your Dependent, later). Your parent didn't have to live with you.
Test 2.
You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you, later).
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Any person whom you can claim as a dependent. But don’t include:
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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;
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Any person who is your dependent only because the person lived with you for all of 2024; or
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Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later.
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Your unmarried qualifying child who isn't your dependent.
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Your married qualifying child who isn't your dependent only because you can be claimed as a dependent on someone else's 2024 return.
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Your qualifying child who, even though you are the custodial parent, isn't your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later.
If the child isn't claimed as your dependent, enter the child's name in the entry space below the filing status checkboxes. If you don’t enter the name, it will take us longer to process your return.
Qualifying child.
To find out if someone is your qualifying child, see Step 1 under Who Qualifies as Your Dependent, later.
Dependent.
To find out if someone is your dependent, see Who Qualifies as Your Dependent, later.
The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR.
Exception to time lived with you.
Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.
If the person for whom you kept up a home was born or died in 2024, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year the child was alive. If the person is anyone else, see Pub. 501. Similarly, if you adopted the person for whom you kept up a home in 2024, the person was lawfully placed with you for legal adoption by you in 2024, or the person was an eligible foster child placed with you during 2024, the person is considered to have lived with you for more than half of 2024 if your main home was this person’s main home for more than half the time since the person was adopted or placed with you in 2024.
Keeping up a home.
To find out what is included in the cost of keeping up a home, see Pub. 501.
Married persons who live apart.
Even if you weren’t divorced or legally separated at the end of 2024, you are considered unmarried if all of the following apply.
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You lived apart from your spouse for the last 6 months of 2024. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.
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You file a separate return from your spouse.
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You paid over half the cost of keeping up your home for 2024.
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Your home was the main home of your child, stepchild, or foster child for more than half of 2024 (if half or less, see Exception to time lived with you, earlier).
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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.
Qualifying Surviving Spouse
You can check the “Qualifying surviving spouse” box in the Filing Status section on page 1 of Form 1040 or 1040-SR and use joint return tax rates for 2024 if all of the following apply.
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Your spouse died in 2022 or 2023 and you didn't remarry before the end of 2024.
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You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2024:
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The child had gross income of $5,050 or more,
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The child filed a joint return, or
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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.
-
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This child lived in your home for all of 2024. If the child didn't live with you for the required time, see Exception to time lived with you, later.
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You paid over half the cost of keeping up your home.
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You could have filed a joint return with your spouse the year your spouse died, even if you didn't actually do so.
If your spouse died in 2024, you can't file as qualifying surviving spouse. Instead, see the instructions for Married Filing Jointly, earlier.
Adopted child.
An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Dependent.
To find out if someone is your dependent, see Who Qualifies as Your Dependent, later.
The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR.
Exception to time lived with you.
Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.
A child is considered to have lived with you for all of 2024 if the child was born or died in 2024 and your home was the child's home for the entire time the child was alive. Similarly, if you adopted the child in 2024, or the child was lawfully placed with you for legal adoption by you in 2024, the child is considered to have lived with you for all of 2024 if your main home was this child's main home for the entire time since the child was adopted or placed with you in 2024.
Keeping up a home.
To find out what is included in the cost of keeping up a home, see Pub. 501.
Digital Assets
Digital assets are any digital representations of value that are recorded on a cryptographically secured distributed ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal income tax purposes.
Check the “Yes” box next to the question on digital assets on page 1 of Form 1040 or 1040-SR if at any time during 2024, you (a) received (as a reward, award, or payment for property or services); or (b) sold, exchanged, or otherwise disposed of a digital asset (or any financial interest in any digital asset).
For example, check “Yes” if at any time during 2024 you:
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Received digital assets as payment for property or services provided;
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Received digital assets as a result of a reward or award;
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Received new digital assets as a result of mining, staking, and similar activities;
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Received digital assets as a result of a hard fork;
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Disposed of digital assets in exchange for property or services;
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Disposed of a digital asset in exchange or trade for another digital asset;
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Sold a digital asset; or
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Otherwise disposed of any other financial interest in a digital asset.
You have a financial interest in a digital asset if you are the owner of record of a digital asset, or have an ownership stake in an account that holds one or more digital assets, including the rights and obligations to acquire a financial interest, or you own a wallet that holds digital assets.
The following actions or transactions in 2024, alone, generally don’t require you to check “Yes”:
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Holding a digital asset in a wallet or account;
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Transferring a digital asset from one wallet or account you own or control to another wallet or account that you own or control; or
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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.
If, in 2024, you disposed of any digital asset, which you held as a capital asset, through a sale, trade, exchange, payment, or other transfer, check “Yes” and use Form 8949 to calculate your capital gain or loss and report that gain or loss on Schedule D (Form 1040).
If you received any digital asset as compensation for services or disposed of any digital asset that you held for sale to customers in a trade or business, you must report the income as you would report other income of the same type (for example, W-2 wages on Form 1040 or 1040-SR, line 1a, or inventory or services on Schedule C).
If you received ordinary income in connection with digital assets that isn't reported elsewhere on your return, see the instructions for Schedule 1, line 8v.
If you disposed of any digital asset by gift, you may be required to file Form 709. See Who Must File and Transfers Subject to the Gift Tax in the Instructions for Form 709 for more information.
If you are filing Form 1040-SR, you can find a Standard Deduction Chart on the last page of that form. Don’t file the Standard Deduction Chart with your return.
Single and Married Filing Jointly
If you or your spouse (if you are married and filing a joint return) can be claimed as a dependent on someone else’s return, check the appropriate box in the Standard Deduction section.
If you are married and file a joint return, you can be claimed as a dependent on someone else's return if you file the joint return only to claim a refund of withheld income tax or estimated tax paid.
If you were a dual-status alien, check the “Spouse itemizes on a separate return or you were a dual-status alien” box. If you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2024 and you and your spouse agree to be taxed on your combined worldwide income, don’t check the box. See Nonresident aliens and dual-status aliens, earlier, for more information on making the election for you and your spouse to be taxed on your combined worldwide income.
If you or your spouse (if you are married and filing a joint return) were born before January 2, 1960, or were blind at the end of 2024, check the appropriate boxes on the line labeled “Age/Blindness.”
Don’t check any boxes for your spouse if your filing status is head of household.
Death of spouse in 2024.
If your spouse was born before January 2, 1960, but died in 2024 before reaching age 65, don’t check the box that says “Spouse was born before January 2, 1960.”
A person is considered to reach age 65 on the day before the person’s 65th birthday.
Example.
Your spouse was born on February 14, 1959, and died on February 13, 2024. Your spouse is considered age 65 at the time of death. Check the appropriate box for your spouse. However, if your spouse died on February 12, 2024, your spouse isn't considered age 65. Don’t check the box.
Death of taxpayer in 2024.
If you are preparing a return for someone who died in 2024, see Pub. 501 before completing the standard deduction information.
Blindness
If you weren’t totally blind as of December 31, 2024, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:
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You can't see better than 20/200 in your better eye with glasses or contact lenses, or
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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.
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You can download, or view online, tax forms and publications in a variety of formats including text-only, Braille ready files, browser-friendly HTML (other than tax forms), accessible PDF, and large print.
Married Filing Separately
If your filing status is married filing separately and your spouse itemizes deductions on their return, check the “Spouse itemizes on a separate return or you were a dual-status alien” box.
If your filing status is married filing separately and your spouse was born before January 2, 1960, or was blind at the end of 2024, you can check the appropriate box(es) on the line labeled “Age/Blindness” if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.
Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents
Follow the steps below to find out if a person qualifies as your dependent and to find out if your dependent qualifies you to take the child tax credit or the credit for other dependents. If you have more than four dependents, check the box under Dependents on page 1 of Form 1040 or 1040-SR and include a statement showing the information required in columns (1) through (4).
The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR.
Before you begin.
See the definition of Social security number, later. If you want to claim the child tax credit or the credit for other dependents, you (and your spouse if filing jointly) must have an SSN or ITIN issued on or before the due date of your 2024 return (including extensions). If an ITIN is applied for on or before the due date of a 2024 return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return.
| A qualifying child is your... | |||
| Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) | |||
 |
|||
| was ... | |||
| Under age 19 at the end of 2024 and younger than you (or your spouse if filing jointly) |
|||
| or | |||
| Under age 24 at the end of 2024, a student (defined later), and younger than you (or your spouse if filing jointly) | |||
| or | |||
| Any age and permanently and totally disabled (defined later) | |||
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|||
| Who didn't provide over half of their own support for 2024 (see Pub. 501) | |||
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| Who isn't filing a joint return for 2024 or is filing a joint return for 2024 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples) |
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|||
| Who lived with you for more than half of 2024. If the child didn't live with you for the required time, see Exception to time lived with you, later. | |||
|
If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2024, see Qualifying child of more than one person, later. | ||
1. Do you have a child who meets the conditions to be your qualifying child?
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Yes. |
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|
No. |
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.)
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Yes. |
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No. |
2. Was the child married?
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Yes. |
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No. |
3. Are you filing a joint return for 2024?
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Yes. |
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No. |
4. Could you be claimed as a dependent on someone else's 2024 tax return? (If the person who could claim you on their 2024 tax return is not required to file, and isn't filing a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)
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Yes. |
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No. |
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).)
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Yes. |
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No. |
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.)
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Yes. |
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No. |
3. Was the child under age 17 at the end of 2024?
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Yes. |
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No. |
4. Did this child have an SSN valid for employment issued before the due date of your 2024 return (including extensions)? (See Social Security Number, later.)
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Yes. |
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No. |
| A qualifying relative is your... | ||
| Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild) | ||
| or | ||
| Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew) | ||
| or | ||
| Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle) | ||
| or | ||
| Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law | ||
| or | ||
| Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law. If the person didn't live with you for the required time, see Exception to time lived with you, later. | ||
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||
| Who wasn't a qualifying child (see Step 1) of any taxpayer for 2024. For this purpose, a person isn't a taxpayer if the person isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples. | ||
|
||
| Who had gross income of less than $5,050 in 2024. If the person was permanently and totally disabled, see Exception to gross income test, later. | ||
|
||
| For whom you provided over half of the person’s support in 2024. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped child, later. | ||
1. Does any person meet the conditions to be your qualifying relative?
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Yes. |
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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.)
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Yes. |
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No. |
3. Was your qualifying relative married?
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Yes. |
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No. |
4. Are you filing a joint return for 2024?
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Yes. |
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No. |
5. Could you be claimed as a dependent on someone else's 2024 tax return? (If the person who could claim you on their 2024 tax return is not required to file, and isn't filing a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)
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|
Yes. |
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|
No. |
1. Did your qualifying relative have an SSN, ITIN, or ATIN issued on or before the due date of your 2024 return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the qualifying relative on or before the return due date (including extensions).)
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|
Yes. |
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|
No. |
2. Was your qualifying relative a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or a U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.)
|
|
Yes. |
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|
No. |
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.
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The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2024 (whether or not they are or were married).
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The child received over half of the child’s support for 2024 from the parents (and the rules on Multiple support agreements, later, don’t apply). Support of a child received from a parent's spouse is treated as provided by the parent.
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The child is in custody of one or both of the parents for more than half of 2024.
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Either of the following applies.
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The custodial parent signs Form 8332 or a substantially similar statement that they won't claim the child as a dependent for 2024, and the noncustodial parent includes a copy of the form or statement with their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement.
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A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2024.
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If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credits and credit for other dependents (lines 19 and 28). However, this doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these other benefits. See Pub. 501 for details.
Custodial and noncustodial parents.
The custodial parent is the parent with whom the child lived for the greater number of nights in 2024. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.
Post-1984 and pre-2009 decree or agreement.
The decree or agreement must state all three of the following.
-
The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
-
The other parent won't claim the child as a dependent.
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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).
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The pages that include all the information identified in (1) through (3) above.
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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.
Exception to citizen test.
If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4, question 2; and Step 5, question 2.
Exception to gross income test.
If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.
Exception to time lived with you.
Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents, earlier, or Kidnapped child, later.
If the person meets all other requirements to be your qualifying child but was born or died in 2024, the person is considered to have lived with you for more than half of 2024 if your home was this person's home for more than half the time the person was alive in 2024. If the person meets all other requirements to be your qualifying child but you adopted the person in 2024, the person was lawfully placed with you for legal adoption by you in 2024, or the person was an eligible foster child placed with you during 2024, the person is considered to have lived with you for more than half of 2024 if your main home was this person's main home for more than half the time since the person was adopted or placed with you in 2024.
Any other person is considered to have lived with you for all of 2024 if the person was born or died in 2024 and your home was this person's home for the entire time the person was alive in 2024 or if you adopted the person in 2024, the person was lawfully placed with you for legal adoption by you in 2024, or the person was an eligible foster child placed with you during 2024 and your main home was the person's main home for the entire time since the person was adopted or placed with you in 2024.
Foster child.
A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
Kidnapped child.
If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying surviving spouse filing status, the child tax credit, the credit for other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).
Married person.
If the person is married and files a joint return, you can't claim that person as your dependent. However, if the person is married but doesn't file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim that person as a dependent. (See Pub. 501 for details and examples.) In that case, go to Step 2, question 3 (for a qualifying child), or Step 4, question 4 (for a qualifying relative).
Multiple support agreements.
If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.
Permanently and totally disabled.
A person is permanently and totally disabled if, at any time in 2024, the person can't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.
Public assistance payments.
If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501.
Qualifying child of more than one person.
Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies.
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Child tax credit and credit for other dependents (line 19) and additional child tax credit (line 28).
-
Head of household filing status.
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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).
-
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.
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If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2024. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2024.
-
If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2024.
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If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2024, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.
Example.
Your child meets the conditions to be a qualifying child for both you and your parent. Your child doesn't meet the conditions to be a qualifying child of any other person, including your child’s other parent. Under the rules just described, you can claim your child as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your parent can't claim any of those five tax benefits based on your child. However, if your parent’s AGI is higher than yours and you do not claim your child as a qualifying child, your child is the qualifying child of your parent.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you can't claim any benefits based on this child.
Social security number.
You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration (SSA). See Social Security Number (SSN), earlier. If your dependent won't have a number by the date your return is due, see What if You Can't File on Time? earlier.
For the child tax credit, your child must have the required SSN. The required SSN is one that is valid for employment and that is issued by the SSA before the due date of your 2024 return (including extensions). If your child was a U.S. citizen when the child received the SSN, the SSN is valid for employment. If “Not Valid for Employment” is printed on your child’s social security card and your child’s immigration status has changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your child’s social security card, your child has the required SSN only as long as the DHS authorization is valid.
If your dependent child was born and died in 2024 and you do not have an SSN for the child, enter “Died” in column (2) of the Dependents section and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.
If you, or your spouse if filing jointly, didn't have an SSN (or ITIN) issued on or before the due date of your 2024 return (including extensions), you can't claim the child tax credit or the credit for other dependents on your original or an amended 2024 return.
If you apply for an ITIN on or before the due date of your 2024 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.
Student.
A student is a child who during any part of 5 calendar months of 2024 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
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:
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Had a foreign account; or
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Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
Foreign financial assets.
If you had foreign financial assets in 2024, you may have to file Form 8938. See Form 8938 and its instructions.
Chapter 11 Bankruptcy Cases
If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's income tax return includes:
-
Earnings from services you performed after the beginning of the case (both wages and self-employment income); and
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Income from property described in section 541 of title 11 of the U.S. Code that you either owned when the case began or that you acquired after the case began and before the case was closed, dismissed, or converted to a case under a different chapter.
Because this income is taxable to the estate, don’t include this income on your own individual income tax return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. Also, you (or the trustee if one is appointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on Form W-2. A similar allocation is required for income and withheld income tax reported to you on Forms 1099. You must also include a statement that indicates you filed a chapter 11 case and that explains how income and withheld income tax reported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at
IRS.gov/irb/2006-40_IRB#NOT-2006-83.
Community Property States
Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually follow state law to determine what is community income and what is separate income. For details, see Form 8958 and Pub. 555.
Nevada, Washington, and California domestic partners.
A registered domestic partner in Nevada, Washington, or California must generally report half the combined community income of the individual and their domestic partner. See Form 8958 and Pub. 555.
Rounding Off to Whole Dollars
You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.
If you are entering amounts that include cents, make sure to include the decimal point. There is no cents column on the form.
The lines on Forms 1040 and 1040-SR are the same. References to lines in the following instructions refer to the line on either form.
Line 1a
Total Amount From Form(s) W-2, Box 1
Enter the total amount from Form(s) W-2, box 1. If a joint return, also include your spouse's income from Form(s) W-2, box 1.
If you earned wages while you were an inmate in a penal institution, report these amounts on Schedule 1, line 8u. Do not report these wages on line 1a. See the instructions for Schedule 1, line 8u.
If you received a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457(b) plan and it was reported in box 1 of Form W-2, do not include this amount on Form 1040, line 1a. This amount is reported on Schedule 1, line 8t.
Line 1b
Household Employee Wages Not Reported on Form(s) W-2
Enter the total of your wages received as a household employee that was not reported on Form(s) W-2. An employer isn’t required to provide a Form W-2 to you if they paid you wages of less than $2,700 in 2024. For information on employment taxes for household employees, see Tax Topic 756.
Line 1c
Tip Income Not Reported on Line 1a
Enter the total of your tip income that was not reported on Form 1040, line 1a. This should include any tip income you didn’t report to your employer and any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531 for more details. Also include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line 1c.
You may owe social security and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions for Schedule 2, line 5.
Line 1d
Medicaid Waiver Payments Not Reported on Form(s) W-2, Box 1
Enter your taxable Medicaid waiver payments that were not reported on Form(s) W-2. Also enter the total of your taxable and nontaxable Medicaid waiver payments that were not reported on Form(s) W-2, or not reported in box 1 of Form(s) W-2, if you choose to include nontaxable payments in earned income for purposes of claiming a credit or other tax benefit. If you and your spouse both received nontaxable Medicaid waiver payments during the year, you and your spouse can make different choices about including payments in earned income. See the instructions for Schedule 1, line 8s. If you are a sole proprietor in a business of providing home care services, see the Schedule C instructions for how to report these amounts.
Your nontaxable Medicaid waiver payments may have been reported to you on Form(s) W-2, box 12, with Code II.
If you received nontaxable Medicaid waiver payments, and box 1 of your Form(s) W-2 is blank or has zeros, and you are choosing not to include nontaxable payments in earned income for purposes of claiming a credit, do not attach any of these Form(s) W-2 to your return.
Line 1f
Employer-Provided Adoption Benefits From Form 8839, Line 29
Enter the total of your employer-provided adoption benefits from Form 8839, line 29. Employer-provided adoption benefits should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You may also be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2024.
Line 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).
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Excess elective deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2024 under all plans was more than $23,000 (excluding catch-up contributions, as explained later), include the excess on line 1h. This limit is (a) generally, $16,000 if you have only SIMPLE plans, or (b) $26,000 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don’t include the excess attributable to such contributions on line 1h. They are already included as income in box 1 of your Form W-2.
A higher limit of $17,600 may apply to participants in certain SIMPLE plans. A higher limit may also apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.
If you were age 50 or older at the end of 2024, your employer may have allowed an additional deferral (catch-up contributions) of up to $7,500 (generally, $3,500 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals.
A higher catch-up contribution limit of $3,850 may apply to participants in certain SIMPLE plans. Contact your plan administrator for more information.
You can't deduct the amount deferred. It isn't included as income in box 1 of your Form W-2.
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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.
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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.
Were You a Statutory Employee?
If you were a statutory employee, the “Statutory employee” box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople and certain agent or commission drivers, certain traveling salespeople, and certain homeworkers. Statutory employees report the amount shown in box 1 of Form W-2 on a Schedule C along with any related business expenses.
Missing or Incorrect Form W-2?
Your employer is required to provide or send Form W-2 to you no later than
January 31, 2025. If you don’t receive it by early February, use Tax Topic 154 to find out what to do. Even if you don’t get a Form W-2, you must still report your earnings. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.
Line 2a
Tax-Exempt Interest
If you received any tax-exempt interest (including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID, and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line 2a. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net amount of tax-exempt OID on line 2a (that is, the excess of tax-exempt OID for the year over the amortized acquisition premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium.
Also include on line 2a any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 12 of Form 1099-DIV.
Don’t include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.
Don’t include any amounts related to the forgiveness of PPP Loans on this line.
Line 2b
Taxable Interest
Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 2b. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions applies to you.
For more details about reporting taxable interest, including market discount on bonds and adjustments for amortizable bond premium or acquisition premium, see Pub. 550.
Interest credited in 2024 on deposits that you couldn't withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2024 income. For details, see Pub. 550.
If you get a 2024 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2024, see Pub. 550.
Line 3a
Qualified Dividends
Enter your total qualified dividends on
line 3a. Qualified dividends are also included in the ordinary dividend total required to be shown on line 3b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.
Exception.
Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but aren't qualified dividends. These include:
-
Dividends you received as a nominee. See the Schedule B instructions.
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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.
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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.
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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.
Some distributions are a return of your cost (or other basis). They won't be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Form 8949. For details, see Pub. 550.
Dividends on insurance policies are a partial return of the premiums you paid. Don’t report them as dividends. Include them in income on Schedule 1, line 8z, only if they exceed the total of all net premiums you paid for the contract.
Lines 4a and 4b
IRA Distributions
You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 4a and 4b instructions, an IRA includes a traditional IRA (which includes a traditional IRA that receives contributions from a simplified employee pension (SEP) arrangement), Roth IRA (which includes a Roth IRA that receives contributions from a SEP arrangement), and a SIMPLE IRA (a SIMPLE IRA may either be a traditional SIMPLE IRA or a Roth SIMPLE IRA).
Attach Form(s) 1099-R to Form 1040 or 1040-SR if any federal income tax was withheld.
For purposes of these Exceptions, Roth IRA includes a Roth SIMPLE IRA.
Exception 1.
Enter the total distribution on line 4a if you rolled over part or all of the distribution from one:
-
Roth IRA to another Roth IRA, or
-
IRA (other than a Roth IRA) to a qualified plan or another IRA (other than a Roth IRA).
Also enter “Rollover” next to line 4b. If the total distribution was rolled over, enter -0- on line 4b. If the total distribution wasn't rolled over, enter the part not rolled over on line 4b unless Exception 2 applies to the part not rolled over. Generally, a rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B.
If you rolled over the distribution into a qualified plan or you made the rollover in 2025, include a statement explaining what you did.
Exception 2.
If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b.
-
You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional IRAs for 2024 or an earlier year. If you made nondeductible contributions to these IRAs for 2024, also see Pub. 590-A and Pub. 590-B.
-
You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 4b; you don’t have to see Form 8606 or its instructions.
-
Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2018 or an earlier year.
-
Distribution code Q is shown in box 7 of Form 1099-R.
-
-
You converted part or all of a traditional IRA or traditional SIMPLE IRA to a Roth IRA in 2024.
-
You had a 2023 or 2024 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.
-
You made excess contributions to your IRA for an earlier year and had them returned to you in 2024.
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You recharacterized part or all of a contribution to a Roth IRA as a contribution to a traditional IRA, or vice versa.
Exception 3.
If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 4a. If the total amount distributed is a QCD, enter -0- on line 4b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 4b unless Exception 2 applies to that part. Enter “QCD” next to line 4b.
A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70 1/2 when the distribution was made.
Generally, your total QCDs for the year can't be more than $105,000. This includes any amount (up to $53,000) of a one-time QCD to a split-interest entity (SIE). If you file a joint return, the same rules apply to your spouse. The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. If you make the one-time QCD to an SIE, you must attach a statement to your return. See Pub. 590-B for details on QCDs, including the information you must include on the attachment for QCDs to an SIE.
You can't claim a charitable contribution deduction for any QCD not included in your income.
Exception 4.
If all or part of the distribution is a health savings account (HSA) funding distribution (HFD), enter the total distribution on line 4a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 4b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that isn't an HFD on line 4b unless Exception 2 applies to that part. Enter “HFD” next to line 4b.
An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you can generally elect to exclude an HFD from your income once in your lifetime. You can't exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.
The amount of an HFD reduces the amount you can contribute to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III.
More than one exception applies.
If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 4b. For example: “Line 4b – $1,000 Rollover and $500 HFD.” But you don’t need to attach a statement if only Exception 2 and one other exception apply.
More than one distribution.
If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 4b. Enter the total amount of those distributions on line 4a.
You must start receiving at least a minimum amount from your traditional IRA by April 1 of the year following the year you reach age 73. If you don’t receive the minimum distribution amount, you may have to pay an additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590-B.
You may have to pay an additional tax if you received an early distribution from your IRA and the total wasn't rolled over. See the instructions for Schedule 2, line 8, for details.
More information.
For more information about IRAs, see Pub. 590-A and Pub. 590-B.
Lines 5a and 5b
Pensions and Annuities
You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Don’t include the following payments on lines 5a and 5b. Instead, report them on line 1h.
-
Disability pensions received before you reach the minimum retirement age set by your employer.
-
Corrective distributions (including any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.
Attach Form(s) 1099-R to Form 1040 or 1040-SR if any federal income tax was withheld.
Your payments are fully taxable if (a) you didn't contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2024. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 5b; don’t make an entry on line 5a.
Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.
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.
If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew who is retired because of disability or because you reached normal retirement age), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from the plan maintained by the employer from which you retired as a public safety officer. The distribution can be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract, or the distribution can be made to you to pay to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums paid or $3,000. You can make this election only for amounts that would otherwise be included in your income. The amount excluded from your income can’t be used to claim a medical expense deduction.
An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan.
You can exclude from income only the smaller of the amount of the premiums paid or $3,000. This is true if the distribution was made directly from the plan to the provider of the accident or health plan or long-term care insurance contract or if the distribution was made to you and you paid the provider of the accident or health plan or long-term care insurance contract. If you received a distribution from your eligible retirement plan, and you used part of that distribution to pay premiums for an accident or health plan or long-term care insurance contract, you can still exclude from income only the smaller of the amount of the premiums paid or $3,000. The rest of the distribution is taxable to you and must be reported on line 5b.
If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn't reflect the exclusion. Report your total distributions on line 5a and the taxable amount on line 5b. Enter “PSO” next to line 5b.
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.
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.
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.
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.
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.
Generally, a rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 5a and 5b to report a rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA.
Enter on line 5a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the rollover. Enter the remaining amount on line 5b. If the remaining amount is zero and you have no other distribution to report on line 5b, enter -0- on line 5b. Also enter "Rollover" next to line 5b.
See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.
If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount wasn't rolled over. For details, see the instructions for Schedule 2, line 8.
Enter the total distribution on line 5a and the taxable part on line 5b. For details, see Pub. 575.
If you or the plan participant was born before January 2, 1936, you could pay less tax on the distribution. See Form 4972.
Lines 6a, 6b, and 6c
Lines 6a and 6b Social Security Benefits
You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2024. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.
Use the Social Security Benefits Worksheet in these instructions to see if any of your benefits are taxable.
Exception.
Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.
-
You made contributions to a traditional IRA for 2024 and you or your spouse were covered by a retirement plan at work or through self-employment. Instead, use the worksheets in Pub. 590-A to see if any of your social security benefits are taxable and to figure your IRA deduction.
-
You repaid any benefits in 2024 and your total repayments (box 4) were more than your total benefits for 2024 (box 3). None of your benefits are taxable for 2024. Also, if your total repayments in 2024 exceed your total benefits received in 2024 by more than $3,000, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in income in an earlier year. For more details, see Pub. 915.
-
You file Form 2555, 4563, or 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.
Social security information. Social security beneficiaries can now get a variety of information from the SSA website with a my Social Security account, including getting a replacement Form SSA‐1099 if needed. For more information and to set up an account, go to SSA.gov/myaccount.
Disability payments.
Don’t include in your income any disability payments (including Social Security Disability Insurance (SSDI) payments) you receive for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States. In the case of the September 11 attacks, injuries eligible for coverage by the September 11 Victim Compensation Fund are treated as incurred as a direct result of the attack. If these payments are incorrectly reported as taxable on Form SSA-1099, don't include the nontaxable portion of income on your tax return. You may receive a notice from the IRS regarding the omitted payments. Follow the instructions in the notice to explain that the excluded payments aren't taxable. For more information about these payments, see Pub. 3920.
Example.
You were a firefighter who was disabled as a direct result of the September 11 terrorist attack on the World Trade Center. You began receiving SSDI benefits at age 54. Your full retirement age for social security retirement benefits is age 66. Your birthday is April 25. In the year you turned age 66, you received $1,500 per month in benefits from the SSA (for a total of $18,000 for the year). Because you became eligible for a full retirement benefit in May, the month after you turned age 66, you can exclude only 4 months (January through April) of your annual benefit from income ($6,000). You must report the remaining $12,000 on line 6a. You must also complete the Social Security Benefits Worksheet to find out if any part of the $12,000 is taxable.
Form RRB-1099. If you need a replacement Form RRB-1099, call the Railroad Retirement Board at 877-772-5772 or go to www.rrb.gov.
Accrued leave payment.
If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. The payment is not a disability payment. Include it in your income in the tax year you receive it.
Social Security Benefits Worksheet—Lines 6a and 6b
|
Tax Tables
|
| 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:
|
8. | _____ | |||||||||
|
||||||||||||
| 9. | Is the amount on line 8 less than the amount on line 7? | |||||||||||
|
No. | |
None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you are married filing separately and you lived apart from your spouse for all of 2024, be sure you entered “D” to the right of the word “benefits” on line 6a. | |||||||||
|
Yes. Subtract line 8 from line 7 | 9. | _____ | |||||||||
| 10. | Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2024 | 10. | _____ | |||||||||
| 11. | Subtract line 10 from line 9. If zero or less, enter -0- | 11. | _____ | |||||||||
| 12. | Enter the smaller of line 9 or line 10 | 12. | _____ | |||||||||
| 13. | Enter one-half of line 12 | 13. | _____ | |||||||||
| 14. | Enter the smaller of line 2 or line 13 | 14. | _____ | |||||||||
| 15. | Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- | 15. | _____ | |||||||||
| 16. | Add lines 14 and 15 | 16. | _____ | |||||||||
| 17. | Multiply line 1 by 85% (0.85) | 17. | _____ | |||||||||
| 18. | Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040 or 1040-SR, line 6b | 18. | _____ | |||||||||
|
If any of your benefits are taxable for 2024 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details. | |||||||||||
Line 6c
Check the box on line 6c if you elect to use the lump-sum election method for your benefits. If any of your benefits are taxable for 2024 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount with the lump-sum election. See Lump-Sum Election in Pub. 915 for details.
Line 7
Capital Gain or (Loss)
If you sold a capital asset, such as a stock or bond, you must complete and attach Form 8949 and Schedule D.
Exception 1.
You don’t have to file Form 8949 or Schedule D if you aren’t deferring any capital gain by investing in a qualified opportunity fund and both of the following apply.
-
You have no capital losses, and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements); and
-
None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).
Exception 2.
You must file Schedule D but generally don’t have to file Form 8949 if Exception 1 doesn't apply, you aren’t deferring any capital gain by investing in a qualified opportunity fund or terminating deferral from an investment in a qualified opportunity fund, and your only capital gains and losses are:
-
Capital gain distributions;
-
A capital loss carryover from 2023;
-
A gain from Form 2439 or 6252 or Part I of Form 4797;
-
A gain or loss from Form 4684, 6781, or 8824;
-
A gain or loss from a partnership, S corporation, estate, or trust; or
-
Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows basis was reported to the IRS, the QOF box in box 3 isn’t checked, and you don’t need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949.
If Exception 1 applies, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 7 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 7 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096.
If you don’t have to file Schedule D, use the Qualified Dividends and Capital Gain Tax Worksheet in the line 16 instructions to figure your tax.
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.
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.
Most Form 1040 filers can find their standard deduction by looking at the amounts listed to the left of line 12. Most Form 1040-SR filers can find their standard deduction by using the chart on the last page of Form 1040-SR.
Exception 1—Dependent.
If you checked the “Someone can claim you as a dependent” box, or if you’re filing jointly and you checked the “Someone can claim your spouse as a dependent” box, use the Standard Deduction Worksheet for Dependents to figure your standard deduction.
Someone claims you or your spouse as a dependent if they list your or your spouse's name and SSN in the Dependents section of their return.
Exception 2—Born before January 2, 1960, or blind.
If you checked any of the following boxes, figure your standard deduction using the Standard Deduction Chart for People Who Were Born Before January 2, 1960, or Were Blind if you are filing Form 1040 or by using the chart on the last page of Form 1040-SR.
-
You were born before January 2, 1960.
-
You are blind.
-
Spouse was born before January 2, 1960.
-
Spouse is blind.
Exception 3—Separate return or dual-status alien.
If you checked the box labeled “Spouse itemizes on separate return or you were dual-status alien” on the Spouse standard deduction line, your standard deduction is zero, even if you were born before January 2, 1960, or were blind.
Exception 4—Increased standard deduction for net qualified disaster loss.
If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule A to figure your standard deduction. Qualified disaster loss refers to losses arising from certain disasters occurring in 2016 and subsequent years. See the Instructions for Form 4684 and Schedule A, line 16, for more information.
Standard Deduction Worksheet for Dependents—Line 12
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent. |
| 1. | Check if: | You were born before January 2, 1960.You are blind.Spouse was born before January 2, 1960.Spouse is blind. |
Total number of boxes checked | 1. | _____ | |||||
| 2. | Is your earned income* more than $850? | |||||||||
| Yes. |
Add $450 to your earned income. Enter the total. | 2. | _____ | |||||||
| No. |
Enter $1,300. | |||||||||
| 3. | Enter the amount shown below for your filing status. | |||||||||
|
3. | _____ | ||||||||
| 4. | Standard deduction. | |||||||||
| a. | Enter the smaller of line 2 or line 3. If born after January 1, 1960, and not blind, stop here and enter this amount on Form 1040 or 1040-SR, line 12. Otherwise, go to line 4b | 4a. | _____ | |||||||
| b. | If born before January 2, 1960, or blind, multiply the number on line 1 by $1,550 ($1,950 if single or head of household) | 4b. | _____ | |||||||
| c. | Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12 | 4c. | _____ | |||||||
| * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1z, and Schedule 1, lines 3, 6, 8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15. | ||||||||||
| Standard Deduction Chart for People Who Were Born Before January 2, 1960, or Were Blind | ||||||||||
| Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above. | ||||||||||
| You were born before January 2, 1960.Spouse was born before January 2, 1960. |
You are blind.Spouse is blind. |
|||||||||
Enter the total number of boxes checked |
▶ |  |
||||||||
| IF your filing status is . . . |
AND the number in the box above is . . . |
THEN your standard deduction is . . . |
||||||||
| Single | 1 2 |
$16,550 18,500 |
||||||||
| Married filing jointly | 1 2 3 4 |
$30,750 32,300 33,850 35,400 |
||||||||
| Qualifying surviving spouse | 1 2 |
$30,750 32,300 |
||||||||
| Married filing separately* | 1 2 3 4 |
$16,150 17,700 19,250 20,800 |
||||||||
| Head of household | 1 2 |
$23,850 25,800 |
||||||||
| * You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return. | ||||||||||
Line 13
Qualified Business Income Deduction (Section 199A Deduction)
To figure your Qualified Business Income Deduction, use Form 8995 or Form 8995-A as applicable.
Use Form 8995 if:
-
You have qualified business income, qualified REIT dividends, or qualified PTP income (loss);
-
Your 2024 taxable income before the qualified business income deduction is less than or equal to $191,950 ($383,900 if married filing jointly); and
-
You aren’t a patron in a specified agricultural or horticultural cooperative.
If you don’t meet these requirements, use Form 8995-A, Qualified Business Income Deduction. Attach whichever form you use (Form 8995 or 8995-A) to your return. See the Instructions for Forms 8995 and 8995-A for more information for figuring and reporting your qualified business income deduction.
Line 16
Tax
Include in the total on the entry space on line 16 all of the following taxes that apply.
-
Tax on your taxable income. Figure the tax using one of the methods described later.
-
Tax from Form(s) 8814 (relating to the election to report child's interest or dividends). Check the appropriate box.
-
Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box.
-
Tax with respect to a section 962 election (election made by a domestic shareholder of a controlled foreign corporation to be taxed at corporate rates) reduced by the amount of any foreign tax credits claimed on Form 1118. See section 962 for details. Check box 3 and enter the amount and “962” in the space next to that box. Attach a statement showing how you figured the tax.
-
Recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2024 for the student. See Form 8863 for more details. Check box 3 and enter the amount and “ECR” in the space next to that box.
-
Any tax from Form 8621, line 16e, relating to a section 1291 fund. Check box 3 and enter the amount of the tax and “1291TAX” in the space next to that box.
-
Tax from Form 8978, line 14 (relating to partner's audit liability under section 6226). Check box 3 and enter the amount of the liability and “Form 8978” in the space next to that box. If the amount on Form 8978, line 14, is negative, see the instructions for Schedule 3 (Form 1040), line 6l.
-
Triggering event under section 965(i). If you had a triggering event under section 965(i) during the year and did not enter into a transfer agreement, check box 3 and enter the amount of the triggered deferred net 965 tax liability and enter “965INC” on the line next to that box.
Do you want the IRS to figure the tax on your taxable income for you?
□ Yes.
See chapter 13 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you didn't pay enough, we will send you a bill.
□ No.
Use one of the following methods to figure your tax.
Tax Table or Tax Computation Worksheet.
If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet right after the Tax Table.
However, don’t use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.
Form 8615.
Form 8615 must generally be used to figure the tax on your unearned income over $2,600 if you are under age 18, and in certain situations if you are older.
You must file Form 8615 if you meet all of the following conditions.
-
You had more than $2,600 of unearned income (such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions)).
-
You are required to file a tax return.
-
You were either:
-
Under age 18 at the end of 2024,
-
Age 18 at the end of 2024 and didn't have earned income that was more than half of your support, or
-
A full-time student at least age 19 but under age 24 at the end of 2024 and didn't have earned income that was more than half of your support.
-
-
At least one of your parents was alive at the end of 2024.
-
You don’t file a joint return in 2024.
A child born on January 1, 2007, is considered to be age 18 at the end of 2024; a child born on January 1, 2006, is considered to be age 19 at the end of 2024; and a child born on January 1, 2001, is considered to be age 24 at the end of 2024.
Schedule D Tax Worksheet.
Use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040 or 1040-SR, line 16, if:
-
You have to file Schedule D, line 18 or 19 of Schedule D is more than zero, and lines 15 and 16 of Schedule D are gains; or
-
You have to file Form 4952 and you have an amount on line 4g, even if you don’t need to file Schedule D.
But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead.
Qualified Dividends and Capital Gain Tax Worksheet.
Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you don’t have to use the Schedule D Tax Worksheet and if any of the following applies.
-
You reported qualified dividends on Form 1040 or 1040-SR, line 3a.
-
You don’t have to file Schedule D and you reported capital gain distributions on Form 1040 or 1040-SR, line 7.
-
You are filing Schedule D, and Schedule D, lines 15 and 16, are both more than zero.
But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead.
Schedule J.
If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J.
Foreign Earned Income Tax Worksheet.
If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555, you must figure your tax using the Foreign Earned Income Tax Worksheet.
Foreign Earned Income Tax Worksheet—Line 16
| If Form 1040 or 1040-SR, line 15, is zero, don’t complete this worksheet. |
|||
| 1. | Enter the amount from Form 1040 or 1040-SR, line 15 | 1. | _____ |
| 2a. | Enter the amount from your (and your spouse's if filing jointly) Form 2555, lines 45 and 50 | 2a. | _____ |
| b. | Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are related to excluded income | b. | _____ |
| c. | Subtract line 2b from line 2a. If zero or less, enter -0- | c. | _____ |
| 3. | Add lines 1 and 2c | 3. | _____ |
| 4. | Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615, whichever applies. See the instructions for Form 1040 or 1040-SR, line 16, to see which tax computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure the tax on this line.) | 4. | _____ |
| 5. | Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation Worksheet | 5. | _____ |
| 6. | Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16 | 6. | _____ |
| * Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 4 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess. | |||
| If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then, complete lines 5 and 6 above. | |||
| If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above. | |||
| 1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess. | |||
| 2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above. | |||
| 3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. | |||
| 4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040). | |||
Qualified Dividends and Capital Gain Tax Worksheet—Line 16
|
Tax Tables
|
| 1. | Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing Form 2555 (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet | 1. | _____ | ||||||||||||
| 2. | Enter the amount from Form 1040 or 1040-SR, line 3a* | 2. | _____ | ||||||||||||
| 3. | Are you filing Schedule D?* | ||||||||||||||
| Yes. |
Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-. | 3. | _____ | ||||||||||||
| No. |
Enter the amount from Form 1040 or 1040-SR, line 7. | ||||||||||||||
| 4. | Add lines 2 and 3 | 4. | _____ | ||||||||||||
| 5. | Subtract line 4 from line 1. If zero or less, enter -0- | 5. | _____ | ||||||||||||
| 6. | Enter: | ||||||||||||||
| $47,025 if single or married filing separately, | |||||||||||||||
| $94,050 if married filing jointly or qualifying surviving spouse, $63,000 if head of household. |
6. | _____ | |||||||||||||
| 7. | Enter the smaller of line 1 or line 6 | 7. | _____ | ||||||||||||
| 8. | Enter the smaller of line 5 or line 7 | 8. | _____ | ||||||||||||
| 9. | Subtract line 8 from line 7. This amount is taxed at 0% | 9. | _____ | ||||||||||||
| 10. | Enter the smaller of line 1 or line 4 | 10. | _____ | ||||||||||||
| 11. | Enter the amount from line 9 | 11. | _____ | ||||||||||||
| 12. | Subtract line 11 from line 10 | 12. | _____ | ||||||||||||
| 13. | Enter: | ||||||||||||||
| $518,900 if single, $291,850 if married filing separately, $583,750 if married filing jointly or qualifying surviving spouse, $551,350 if head of household. |
|||||||||||||||
| 13. | _____ | ||||||||||||||
| 14. | Enter the smaller of line 1 or line 13 | 14. | _____ | ||||||||||||
| 15. | Add lines 5 and 9 | 15. | _____ | ||||||||||||
| 16. | Subtract line 15 from line 14. If zero or less, enter -0- | 16. | _____ | ||||||||||||
| 17. | Enter the smaller of line 12 or line 16 | 17. | _____ | ||||||||||||
| 18. | Multiply line 17 by 15% (0.15) | 18. | _____ | ||||||||||||
| 19. | Add lines 9 and 17 | 19. | _____ | ||||||||||||
| 20. | Subtract line 19 from line 10 | 20. | _____ | ||||||||||||
| 21. | Multiply line 20 by 20% (0.20) | 21. | _____ | ||||||||||||
| 22. | Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet | 22. | _____ | ||||||||||||
| 23. | Add lines 18, 21, and 22 | 23. | _____ | ||||||||||||
| 24. | Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet | 24. | _____ | ||||||||||||
| 25. | Tax on all taxable income. Enter the smaller of line 23 or line 24. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don’t enter this amount on the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet | 25. | _____ | ||||||||||||
| * If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line. | |||||||||||||||
Line 19
Child Tax Credit and Credit for Other Dependents
See Schedule 8812 (Form 1040) and its instructions for information on figuring and claiming any child tax credit and credit for other dependents that you may qualify to claim.
Form 8862, who must file.
You must file Form 8862 to claim the child tax credit or credit for other dependents if your child tax credit (refundable or nonrefundable depending on the tax year), additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2024 return to claim the credit for 2024. Don’t file Form 8862 if you filed Form 8862 for 2023, and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.
If you claim the child tax credit or credit for other dependents even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the rules for these credits, you won't be allowed to take either credit or the additional child tax credit for 2 years even if you're otherwise eligible to do so. If you claim the child tax credit or credit for other dependents even though you aren’t eligible and it is later determined that you fraudulently claimed either credit, you won't be allowed to take either credit or the additional child tax credit for 10 years. You may also have to pay penalties.
If your qualifying child didn’t have an SSN valid for employment issued before the due date of your 2024 return (including extensions), you can’t claim the child tax credit for that child on your original or amended return. However, you may be able to claim the credit for other dependents for that child.
Line 25 Federal Income Tax Withheld
Line 25a—Form(s) W-2
Add the amounts shown as federal income tax withheld on your Form(s) W-2. Enter the total on line 25a. The amount withheld should be shown in box 2 of Form W-2. Attach your Form(s) W-2 to your return.
Line 25b—Form(s) 1099
Include on line 25b any federal income tax withheld on your Form(s) 1099-R. The amount withheld should be shown in box 4. Attach your Form(s) 1099-R to the front of your return if federal income tax was withheld.
If you received a 2024 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in the total on line 25b. This should be shown in box 4 of Form 1099, box 6 of Form SSA-1099, or box 10 of Form RRB-1099.
Line 25c—Other Forms
Include on line 25c any federal income tax withheld on your Form(s) W-2G. The amount withheld should be shown in box 4. Attach Form(s) W-2G to the front of your return if federal income tax was withheld.
If you had Additional Medicare Tax withheld, include the amount shown on Form 8959, line 24, in the total on line 25c. Attach Form 8959.
Include on line 25c any federal income tax withheld that is shown on a Schedule K-1.
Also include on line 25c any tax withheld that is shown on Form 1042-S, Form 8805, or Form 8288-A. To assist in processing, attach the form to your return to claim a credit for the withholding.
Line 26
2024 Estimated Tax Payments
Enter any estimated federal income tax payments you made for 2024. Include any overpayment that you applied to your 2024 estimated tax from your 2023 return or an amended return (Form 1040-X).
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can't agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2024. For more information, see Pub. 505. Be sure to show both SSNs in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2024 or in 2025 before filing a 2024 return.
Divorced taxpayers.
If you got divorced in 2024 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. If you were divorced and remarried in 2024, enter your present spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. Also, on the dotted line next to line 26, enter your former spouse's SSN, followed by “DIV.”
Name change.
If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of Form 1040 or 1040-SR that explains all the payments you and your spouse made in 2024 and the name(s) and SSN(s) under which you made them.
What Is the EIC?
The EIC is a credit for certain people who work. The credit may give you a refund even if you don’t owe any tax or didn’t have any tax withheld.
To Take the EIC:
-
Follow the steps below.
-
Complete the worksheet that applies to you or let the IRS figure the credit for you.
-
If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC, even if that child doesn't have a valid SSN. See Schedule EIC for more information, including how to complete Schedule EIC if your qualifying child doesn't have a valid SSN.
For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on “Check if You Qualify.” This service is available in English and Spanish.
If you claim the EIC even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won't be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently claim the EIC, you won't be allowed to take the credit for 10 years. See Form 8862, who must file, later. You may also have to pay penalties.
Refunds for returns claiming the earned income credit can't be issued before mid-February 2025. This delay applies to the entire refund, not just the portion associated with the earned income credit.
1. If, in 2024:
-
3 or more children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $59,899 ($66,819 if married filing jointly)?
-
2 children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $55,768 ($62,688 if married filing jointly)?
-
1 child who has a valid SSN lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $49,084 ($56,004 if married filing jointly)?
-
No children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $18,591 ($25,511 if married filing jointly)?
|
|
Yes. |
|
|
No. |
2. Do you, and your spouse if filing a joint return, have a social security number issued on or before the due date of your 2024 return (including extensions) that allows you to work and is valid for EIC purposes (explained later under Definitions and Special Rules)?
|
|
Yes. |
|
|
No. |
Enter “No” on the dotted line next to line 27.
3. Are you filing Form 2555 (relating to foreign earned income)?
|
|
Yes. |
|
|
No. |
4. Were you or your spouse a nonresident alien for any part of 2024?
|
|
Yes. |
|
|
No. |
1. Add the amounts from Form 1040 or 1040-SR:
| Line 2a | _____ | |||
| Line 2b | + | _____ | ||
| Line 3b | + | _____ | ||
| Line 7* | + | _____ | ||
| Investment Income | = | |||
| *If line 7 is a loss, enter -0-. | ||||
2. Is your investment income more than $11,600?
|
|
Yes. |
|
|
No. |
3. Are you filing Form 4797 (relating to sales of business property)?
|
|
Yes. |
|
|
No. |
4. Do any of the following apply for 2024?
-
You are filing Schedule E.
-
You are reporting income from the rental of personal property not used in a trade or business.
-
You are filing Form 8814 (relating to election to report child's interest and dividends on your return).
-
You have income or loss from a passive activity.
|
|
Yes. |
|
|
No. |
| A qualifying child for the EIC is your... | ||
| Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) | ||
|
||
| was ... | ||
| Under age 19 at the end of 2024 and younger than you (or your spouse if filing jointly) |
||
| or | ||
| Under age 24 at the end of 2024, a student (defined later), and younger than you (or your spouse if filing jointly) | ||
| or | ||
| Any age and permanently and totally disabled (defined later) | ||
|
||
| Who isn't filing a joint return for 2024 or is filing a joint return for 2024 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples) |
||
|
||
| Who lived with you in the United States for more than half of 2024. |
| You can't take the credit for a child who didn't live with you for more than half the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child's address. |
| If the child didn't live with you for more than half of 2024 because of a temporary absence, birth, death, or kidnapping, see Exception to time lived with you, later. |
| If the child meets the conditions to be a qualifying child of any other person (other than your spouse, if filing a joint return) for 2024, see Qualifying child of more than one person, later. If the child was married, see Married child, later. |
1. Do you have at least one child who meets the conditions to be your qualifying child for the purpose of claiming the EIC?
|
|
Yes. |
|
|
No. |
2. Are you filing a joint return for 2024?
|
|
Yes. |
|
|
No. |
3. Are you a married taxpayer whose filing status is married filing separately or head of household?
|
|
Yes. |
|
|
No. |
4. Did you and your spouse have the same principal residence for the last 6 months of 2024?
|
|
Yes. |
|
|
No. |
5. Are you legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you lived apart from your spouse at the end of 2024?
|
|
Yes. |
|
|
No. |
6. Could you be a qualifying child of another person for 2024? (Check “No” if the other person isn't required to file, and isn't filing, a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)
|
|
Yes. |
|
|
No. |
1. Are you a married taxpayer whose filing status is married filing separately or head of household?
|
|
Yes. |
|
|
No. |
2. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2024? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1959, and before January 2, 2000.) If your spouse died in 2024 or if you are preparing a return for someone who died in 2024, see Pub. 596 before you answer.
|
|
Yes. |
|
|
No. |
3. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2024? Your main home can be any location where you regularly live. For examples, see Main home, later. Members of the military stationed outside the United States, see Members of the military, later, before you answer.
|
|
Yes. |
|
|
No. |
4. Are you filing a joint return for 2024?
|
|
Yes. |
|
|
No. |
5. Could you be a qualifying child of another person for 2024? (Check “No” if the other person isn't required to file, and isn't filing, a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)
|
|
Yes. |
on the dotted line next to line 27.
|
|
No. |
6. Can you be claimed as a dependent on someone else's 2024 tax return? (If the person who could claim you on their 2024 tax return is not required to file, and isn't filing a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)
|
|
Yes. |
|
|
No. |
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. |
|
|
No. |
| 1. | Enter the amount from Form 1040 or 1040-SR, line 1z | 1. | _____ | |
| 2. | Enter the Medicaid waiver payment amounts excluded from income on Schedule 1 (Form 1040), line 8s, unless you choose to include these amounts in earned income, in which case enter -0-. See the instructions for Schedule 1, line 8s. | 2. | _____ | |
| If you and your spouse both received Medicaid waiver payments during the year, you and your spouse can make different choices about including the full amount of your payments in earned income. Enter only the amount of Medicaid waiver payments that you or your spouse, if filing a joint return, do not want to include in earned income. To include all nontaxable Medicaid waiver payment amounts in earned income, enter -0-. |
||||
| 3. | Subtract line 2 from line 1 | 3. | _____ | |
| 4. | Enter all of your nontaxable combat pay if you elect to include it in earned income. Also enter the amount of your nontaxable combat pay on line 1i of Form 1040 or 1040-SR. See Combat pay, nontaxable, later | 4. | _____ | |
| Electing to include nontaxable combat pay may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election. |
||||
| 5. | Add lines 3 and 4. This is your earned income |
5. | _____ | |
2. Were you self-employed at any time in 2024, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C as a statutory employee?
|
|
Yes. |
|
|
No. |
3. If you have:
-
3 or more qualifying children who have valid SSNs, is your earned income less than $59,899 ($66,819 if married filing jointly)?
-
2 qualifying children who have valid SSNs, is your earned income less than $55,768 ($62,688 if married filing jointly)?
-
1 qualifying child who has a valid SSN, is your earned income less than $49,084 ($56,004 if married filing jointly)?
-
No qualifying children who have valid SSNs, is your earned income less than $18,591 ($25,511 if married filing jointly)?
|
|
Yes. |
|
|
No. |
Definitions and Special Rules
Adopted child.
An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Church employees.
Determine how much of the amount on Form 1040 or 1040-SR, line 1a, was also reported on Schedule SE, Part I, line 5a. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1a, and enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1a). Be sure to answer “Yes” to question 2 in Step 5.
Clergy.
The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040 or 1040-SR, line 1z, do the following.
-
Enter “Clergy” on the dotted line next to line 27.
-
Determine how much of the amount on Form 1040 or 1040-SR, line 1z, was also reported on Schedule SE, Part I, line 2.
-
Subtract that amount from the amount on Form 1040 or 1040-SR, line 1z. Enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1z).
-
Be sure to answer “Yes” to question 2 in Step 5.
Combat pay, nontaxable.
If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn't have to.
If you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on line 1i.
Credit figured by the IRS.
To have the IRS figure your EIC:
-
Enter “EIC” on the dotted line next to line 27.
-
Be sure you enter the nontaxable combat pay you elect to include in earned income by entering that amount on line 1i. See Combat pay, nontaxable, earlier.
-
If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, later.
Exception to time lived with you.
Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child under Who Qualifies as Your Dependent, earlier, and Members of the military, later. A child is considered to have lived with you for more than half of 2024 if the child was born or died in 2024 and your home was this child's home for more than half the time the child was alive in 2024 or if you adopted the child in 2024, the child was lawfully placed with you for legal adoption by you in 2024, or the child was an eligible foster child placed with you during 2024 and your main home was the child's main home for more than half the time since the child was adopted or placed with you in 2024.
Form 4797 filers.
If the amount on Form 1040 or 1040-SR, line 7, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can't take the EIC.
Form 8862, who must file.
You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But don’t file Form 8862 if either of the following applies.
-
You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error.
-
You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child.
-
2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or
-
10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.
Foster child.
A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.
Main home.
Your main home may be your house, apartment, mobile home, shelter, temporary lodging, or other location and doesn't need to be the same physical location throughout 2024. You don't need a permanent address.
Married child.
A child who was married at the end of 2024 is a qualifying child only if (a) you can claim the child as your dependent, or (b) you could have claimed the child as your dependent except for the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier.
Members of the military.
If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you don’t serve more than 90 days.
Nonresident aliens.
If you checked the box in the Filing Status section to treat a nonresident alien or dual-status alien spouse as a U.S. resident for the entire year, go to Step 2. Otherwise, stop; you can't take the EIC. Enter “No” on the dotted line next to line 27. See Nonresident aliens and dual-status aliens, earlier.
Permanently and totally disabled.
A person is permanently and totally disabled if, at any time in 2024, the person couldn't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.
Qualifying child of more than one person.
Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier, applies.
-
Child tax credit, credit for other dependents, and additional child tax credit (lines 19 and 28).
-
Head of household filing status.
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Credit for child and dependent care expenses (Schedule 3, line 2).
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Exclusion for dependent care benefits (Form 2441, Part III).
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Earned income credit (line 27).
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.
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If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.
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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.
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If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2024. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2024.
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If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2024.
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If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2024, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.
Example.
Your child, Lee, meets the conditions to be a qualifying child for both you and your parent. Lee doesn't meet the conditions to be a qualifying child of any other person, including Lee’s other parent. Under the rules just described, you can claim Lee as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your parent can't claim any of the five tax benefits listed here based on Lee. However, if your parent’s AGI is higher than yours and you don’t claim Lee as a qualifying child, Lee is the qualifying child of your parent.
For more details and examples, see Pub. 596.
Social security number (SSN).
For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. If “Not Valid for Employment” is printed on the social security card and the cardholder’s immigration status has changed so that they are now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.
To find out how to get an SSN, see Social Security Number (SSN) near the beginning of these instructions. If you won't have an SSN by the date your return is due, see What if You Can't File on Time?
If you didn't have an SSN issued on or before the due date of your 2024 return (including extensions), you can't claim the EIC on your original or an amended 2024 return. If a child didn't have an SSN issued on or before the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the amount of the EIC on your original or an amended 2024 return.
Student.
A student is a child who during any part of 5 calendar months of 2024 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
Welfare benefits, effect of credit on.
Any refund you receive as a result of taking the EIC can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.
| 2024 Earned Income Credit (EIC) Table Caution. This is not a tax table. |
|||
| 1. To find your credit, read down the “At least - But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet. | 2. Then, go to the column that includes your filing status and the number of qualifying children you have who have valid SSNs as defined earlier. Enter the credit from that column on your EIC Worksheet. | Example. If your filing status is single, you have one qualifying child who has a valid SSN, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. | |
| And your filing status is– | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| If the amount you are looking up from the worksheet is– | Single, head of household, or qualifying surviving spouse★ and you have–
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27. |
Married filing jointly and you have– | |||||||
| 0 | 1 | 2 | 3 | 0 | 1 | 2 | 3 | ||
| At least | But less than | Your credit is– | Your credit is– | ||||||
| 1 | 50 | 2 | 9 | 10 | 11 | 2 | 9 | 10 | 11 |
| 50 | 100 | 6 | 26 | 30 | 34 | 6 | 26 | 30 | 34 |
| 100 | 150 | 10 | 43 | 50 | 56 | 10 | 43 | 50 | 56 |
| 150 | 200 | 13 | 60 | 70 | 79 | 13 | 60 | 70 | 79 |
| 200 | 250 | 17 | 77 | 90 | 101 | 17 | 77 | 90 | 101 |
| 250 | 300 | 21 | 94 | 110 | 124 | 21 | 94 | 110 | 124 |
| 300 | 350 | 25 | 111 | 130 | 146 | 25 | 111 | 130 | 146 |
| 350 | 400 | 29 | 128 | 150 | 169 | 29 | 128 | 150 | 169 |
| 400 | 450 | 33 | 145 | 170 | 191 | 33 | 145 | 170 | 191 |
| 450 | 500 | 36 | 162 | 190 | 214 | 36 | 162 | 190 | 214 |
| 500 | 550 | 40 | 179 | 210 | 236 | 40 | 179 | 210 | 236 |
| 550 | 600 | 44 | 196 | 230 | 259 | 44 | 196 | 230 | 259 |
| 600 | 650 | 48 | 213 | 250 | 281 | 48 | 213 | 250 | 281 |
| 650 | 700 | 52 | 230 | 270 | 304 | 52 | 230 | 270 | 304 |
| 700 | 750 | 55 | 247 | 290 | 326 | 55 | 247 | 290 | 326 |
| 750 | 800 | 59 | 264 | 310 | 349 | 59 | 264 | 310 | 349 |
| 800 | 850 | 63 | 281 | 330 | 371 | 63 | 281 | 330 | 371 |
| 850 | 900 | 67 | 298 | 350 | 394 | 67 | 298 | 350 | 394 |
| 900 | 950 | 71 | 315 | 370 | 416 | 71 | 315 | 370 | 416 |
| 950 | 1,000 | 75 | 332 | 390 | 439 | 75 | 332 | 390 | 439 |
| 1,000 | 1,050 | 78 | 349 | 410 | 461 | 78 | 349 | 410 | 461 |
| 1,050 | 1,100 | 82 | 366 | 430 | 484 | 82 | 366 | 430 | 484 |
| 1,100 | 1,150 | 86 | 383 | 450 | 506 | 86 | 383 | 450 | 506 |
| 1,150 | 1,200 | 90 | 400 | 470 | 529 | 90 | 400 | 470 | 529 |
| 1,200 | 1,250 | 94 | 417 | 490 | 551 | 94 | 417 | 490 | 551 |
| 1,250 | 1,300 | 98 | 434 | 510 | 574 | 98 | 434 | 510 | 574 |
| 1,300 | 1,350 | 101 | 451 | 530 | 596 | 101 | 451 | 530 | 596 |
| 1,350 | 1,400 | 105 | 468 | 550 | 619 | 105 | 468 | 550 | 619 |
| 1,400 | 1,450 | 109 | 485 | 570 | 641 | 109 | 485 | 570 | 641 |
| 1,450 | 1,500 | 113 | 502 | 590 | 664 | 113 | 502 | 590 | 664 |
| 1,500 | 1,550 | 117 | 519 | 610 | 686 | 117 | 519 | 610 | 686 |
| 1,550 | 1,600 | 120 | 536 | 630 | 709 | 120 | 536 | 630 | 709 |
| 1,600 | 1,650 | 124 | 553 | 650 | 731 | 124 | 553 | 650 | 731 |
| 1,650 | 1,700 | 128 | 570 | 670 | 754 | 128 | 570 | 670 | 754 |
| 1,700 | 1,750 | 132 | 587 | 690 | 776 | 132 | 587 | 690 | 776 |
| 1,750 | 1,800 | 136 | 604 | 710 | 799 | 136 | 604 | 710 | 799 |
| 1,800 | 1,850 | 140 | 621 | 730 | 821 | 140 | 621 | 730 | 821 |
| 1,850 | 1,900 | 143 | 638 | 750 | 844 | 143 | 638 | 750 | 844 |
| 1,900 | 1,950 | 147 | 655 | 770 | 866 | 147 | 655 | 770 | 866 |
| 1,950 | 2,000 | 151 | 672 | 790 | 889 | 151 | 672 | 790 | 889 |
| 2,000 | 2,050 | 155 | 689 | 810 | 911 | 155 | 689 | 810 | 911 |
| 2,050 | 2,100 | 159 | 706 | 830 | 934 | 159 | 706 | 830 | 934 |
| 2,100 | 2,150 | 163 | 723 | 850 | 956 | 163 | 723 | 850 | 956 |
| 2,150 | 2,200 | 166 | 740 | 870 | 979 | 166 | 740 | 870 | 979 |
| 2,200 | 2,250 | 170 | 757 | 890 | 1,001 | 170 | 757 | 890 | 1,001 |
| 2,250 | 2,300 | 174 | 774 | 910 | 1,024 | 174 | 774 | 910 | 1,024 |
| 2,300 | 2,350 | 178 | 791 | 930 | 1,046 | 178 | 791 | 930 | 1,046 |
| 2,350 | 2,400 | 182 | 808 | 950 | 1,069 | 182 | 808 | 950 | 1,069 |
| 2,400 | 2,450 | 186 | 825 | 970 | 1,091 | 186 | 825 | 970 | 1,091 |
| 2,450 | 2,500 | 189 | 842 | 990 | 1,114 | 189 | 842 | 990 | 1,114 |
| 2,500 | 2,550 | 193 | 859 | 1,010 | 1,136 | 193 | 859 | 1,010 | 1,136 |
| 2,550 | 2,600 | 197 | 876 | 1,030 | 1,159 | 197 | 876 | 1,030 | 1,159 |
| 2,600 | 2,650 | 201 | 893 | 1,050 | 1,181 | 201 | 893 | 1,050 | 1,181 |
| 2,650 | 2,700 | 205 | 910 | 1,070 | 1,204 | 205 | 910 | 1,070 | 1,204 |
| 2,700 | 2,750 | 208 | 927 | 1,090 | 1,226 | 208 | 927 | 1,090 | 1,226 |
| 2,750 | 2,800 | 212 | 944 | 1,110 | 1,249 | 212 | 944 | 1,110 | 1,249 |
| 2,800 | 2,850 | 216 | 961 | 1,130 | 1,271 | 216 | 961 | 1,130 | 1,271 |
| 2,850 | 2,900 | 220 | 978 | 1,150 | 1,294 | 220 | 978 | 1,150 | 1,294 |
| 2,900 | 2,950 | 224 | 995 | 1,170 | 1,316 | 224 | 995 | 1,170 | 1,316 |
| 2,950 | 3,000 | 228 | 1,012 | 1,190 | 1,339 | 228 | 1,012 | 1,190 | 1,339 |
| 3,000 | 3,050 | 231 | 1,029 | 1,210 | 1,361 | 231 | 1,029 | 1,210 | 1,361 |
| 3,050 | 3,100 | 235 | 1,046 | 1,230 | 1,384 | 235 | 1,046 | 1,230 | 1,384 |
| 3,100 | 3,150 | 239 | 1,063 | 1,250 | 1,406 | 239 | 1,063 | 1,250 | 1,406 |
| 3,150 | 3,200 | 243 | 1,080 | 1,270 | 1,429 | 243 | 1,080 | 1,270 | 1,429 |
| 3,200 | 3,250 | 247 | 1,097 | 1,290 | 1,451 | 247 | 1,097 | 1,290 | 1,451 |
| 3,250 | 3,300 | 251 | 1,114 | 1,310 | 1,474 | 251 | 1,114 | 1,310 | 1,474 |
| 3,300 | 3,350 | 254 | 1,131 | 1,330 | 1,496 | 254 | 1,131 | 1,330 | 1,496 |
| 3,350 | 3,400 | 258 | 1,148 | 1,350 | 1,519 | 258 | 1,148 | 1,350 | 1,519 |
| 3,400 | 3,450 | 262 | 1,165 | 1,370 | 1,541 | 262 | 1,165 | 1,370 | 1,541 |
| 3,450 | 3,500 | 266 | 1,182 | 1,390 | 1,564 | 266 | 1,182 | 1,390 | 1,564 |
| 3,500 | 3,550 | 270 | 1,199 | 1,410 | 1,586 | 270 | 1,199 | 1,410 | 1,586 |
| 3,550 | 3,600 | 273 | 1,216 | 1,430 | 1,609 | 273 | 1,216 | 1,430 | 1,609 |
| 3,600 | 3,650 | 277 | 1,233 | 1,450 | 1,631 | 277 | 1,233 | 1,450 | 1,631 |
| 3,650 | 3,700 | 281 | 1,250 | 1,470 | 1,654 | 281 | 1,250 | 1,470 | 1,654 |
| 3,700 | 3,750 | 285 | 1,267 | 1,490 | 1,676 | 285 | 1,267 | 1,490 | 1,676 |
| 3,750 | 3,800 | 289 | 1,284 | 1,510 | 1,699 | 289 | 1,284 | 1,510 | 1,699 |
| 3,800 | 3,850 | 293 | 1,301 | 1,530 | 1,721 | 293 | 1,301 | 1,530 | 1,721 |
| 3,850 | 3,900 | 296 | 1,318 | 1,550 | 1,744 | 296 | 1,318 | 1,550 | 1,744 |
| 3,900 | 3,950 | 300 | 1,335 | 1,570 | 1,766 | 300 | 1,335 | 1,570 | 1,766 |
| 3,950 | 4,000 | 304 | 1,352 | 1,590 | 1,789 | 304 | 1,352 | 1,590 | 1,789 |
| 4,000 | 4,050 | 308 | 1,369 | 1,610 | 1,811 | 308 | 1,369 | 1,610 | 1,811 |
| 4,050 | 4,100 | 312 | 1,386 | 1,630 | 1,834 | 312 | 1,386 | 1,630 | 1,834 |
| 4,100 | 4,150 | 316 | 1,403 | 1,650 | 1,856 | 316 | 1,403 | 1,650 | 1,856 |
| 4,150 | 4,200 | 319 | 1,420 | 1,670 | 1,879 | 319 | 1,420 | 1,670 | 1,879 |
| 4,200 | 4,250 | 323 | 1,437 | 1,690 | 1,901 | 323 | 1,437 | 1,690 | 1,901 |
| 4,250 | 4,300 | 327 | 1,454 | 1,710 | 1,924 | 327 | 1,454 | 1,710 | 1,924 |
| 4,300 | 4,350 | 331 | 1,471 | 1,730 | 1,946 | 331 | 1,471 | 1,730 | 1,946 |
| 4,350 | 4,400 | 335 | 1,488 | 1,750 | 1,969 | 335 | 1,488 | 1,750 | 1,969 |
| 4,400 | 4,450 | 339 | 1,505 | 1,770 | 1,991 | 339 | 1,505 | 1,770 | 1,991 |
| 4,450 | 4,500 | 342 | 1,522 | 1,790 | 2,014 | 342 | 1,522 | 1,790 | 2,014 |
| 4,500 | 4,550 | 346 | 1,539 | 1,810 | 2,036 | 346 | 1,539 | 1,810 | 2,036 |
| 4,550 | 4,600 | 350 | 1,556 | 1,830 | 2,059 | 350 | 1,556 | 1,830 | 2,059 |
| 4,600 | 4,650 | 354 | 1,573 | 1,850 | 2,081 | 354 | 1,573 | 1,850 | 2,081 |
| 4,650 | 4,700 | 358 | 1,590 | 1,870 | 2,104 | 358 | 1,590 | 1,870 | 2,104 |
| 4,700 | 4,750 | 361 | 1,607 | 1,890 | 2,126 | 361 | 1,607 | 1,890 | 2,126 |
| 4,750 | 4,800 | 365 | 1,624 | 1,910 | 2,149 | 365 | 1,624 | 1,910 | 2,149 |
| 4,800 | 4,850 | 369 | 1,641 | 1,930 | 2,171 | 369 | 1,641 | 1,930 | 2,171 |
| 4,850 | 4,900 | 373 | 1,658 | 1,950 | 2,194 | 373 | 1,658 | 1,950 | 2,194 |
| 4,900 | 4,950 | 377 | 1,675 | 1,970 | 2,216 | 377 | 1,675 | 1,970 | 2,216 |
| 4,950 | 5,000 | 381 | 1,692 | 1,990 | 2,239 | 381 | 1,692 | 1,990 | 2,239 |
| 5,000 | 5,050 | 384 | 1,709 | 2,010 | 2,261 | 384 | 1,709 | 2,010 | 2,261 |
| 5,050 | 5,100 | 388 | 1,726 | 2,030 | 2,284 | 388 | 1,726 | 2,030 | 2,284 |
| 5,100 | 5,150 | 392 | 1,743 | 2,050 | 2,306 | 392 | 1,743 | 2,050 | 2,306 |
| 5,150 | 5,200 | 396 | 1,760 | 2,070 | 2,329 | 396 | 1,760 | 2,070 | 2,329 |
| 5,200 | 5,250 | 400 | 1,777 | 2,090 | 2,351 | 400 | 1,777 | 2,090 | 2,351 |
| 5,250 | 5,300 | 404 | 1,794 | 2,110 | 2,374 | 404 | 1,794 | 2,110 | 2,374 |
| 5,300 | 5,350 | 407 | 1,811 | 2,130 | 2,396 | 407 | 1,811 | 2,130 | 2,396 |
| 5,350 | 5,400 | 411 | 1,828 | 2,150 | 2,419 | 411 | 1,828 | 2,150 | 2,419 |
| 5,400 | 5,450 | 415 | 1,845 | 2,170 | 2,441 | 415 | 1,845 | 2,170 | 2,441 |
| 5,450 | 5,500 | 419 | 1,862 | 2,190 | 2,464 | 419 | 1,862 | 2,190 | 2,464 |
| 5,500 | 5,550 | 423 | 1,879 | 2,210 | 2,486 | 423 | 1,879 | 2,210 | 2,486 |
| 5,550 | 5,600 | 426 | 1,896 | 2,230 | 2,509 | 426 | 1,896 | 2,230 | 2,509 |
| 5,600 | 5,650 | 430 | 1,913 | 2,250 | 2,531 | 430 | 1,913 | 2,250 | 2,531 |
| 5,650 | 5,700 | 434 | 1,930 | 2,270 | 2,554 | 434 | 1,930 | 2,270 | 2,554 |
| 5,700 | 5,750 | 438 | 1,947 | 2,290 | 2,576 | 438 | 1,947 | 2,290 | 2,576 |
| 5,750 | 5,800 | 442 | 1,964 | 2,310 | 2,599 | 442 | 1,964 | 2,310 | 2,599 |
| 5,800 | 5,850 | 446 | 1,981 | 2,330 | 2,621 | 446 | 1,981 | 2,330 | 2,621 |
| 5,850 | 5,900 | 449 | 1,998 | 2,350 | 2,644 | 449 | 1,998 | 2,350 | 2,644 |
| 5,900 | 5,950 | 453 | 2,015 | 2,370 | 2,666 | 453 | 2,015 | 2,370 | 2,666 |
| 5,950 | 6,000 | 457 | 2,032 | 2,390 | 2,689 | 457 | 2,032 | 2,390 | 2,689 |
| 6,000 | 6,050 | 461 | 2,049 | 2,410 | 2,711 | 461 | 2,049 | 2,410 | 2,711 |
| 6,050 | 6,100 | 465 | 2,066 | 2,430 | 2,734 | 465 | 2,066 | 2,430 | 2,734 |
| 6,100 | 6,150 | 469 | 2,083 | 2,450 | 2,756 | 469 | 2,083 | 2,450 | 2,756 |
| 6,150 | 6,200 | 472 | 2,100 | 2,470 | 2,779 | 472 | 2,100 | 2,470 | 2,779 |
| 6,200 | 6,250 | 476 | 2,117 | 2,490 | 2,801 | 476 | 2,117 | 2,490 | 2,801 |
| 6,250 | 6,300 | 480 | 2,134 | 2,510 | 2,824 | 480 | 2,134 | 2,510 | 2,824 |
| 6,300 | 6,350 | 484 | 2,151 | 2,530 | 2,846 | 484 | 2,151 | 2,530 | 2,846 |
| 6,350 | 6,400 | 488 | 2,168 | 2,550 | 2,869 | 488 | 2,168 | 2,550 | 2,869 |
| 6,400 | 6,450 | 492 | 2,185 | 2,570 | 2,891 | 492 | 2,185 | 2,570 | 2,891 |
| 6,450 | 6,500 | 495 | 2,202 | 2,590 | 2,914 | 495 | 2,202 | 2,590 | 2,914 |
| 6,500 | 6,550 | 499 | 2,219 | 2,610 | 2,936 | 499 | 2,219 | 2,610 | 2,936 |
| 6,550 | 6,600 | 503 | 2,236 | 2,630 | 2,959 | 503 | 2,236 | 2,630 | 2,959 |
| 6,600 | 6,650 | 507 | 2,253 | 2,650 | 2,981 | 507 | 2,253 | 2,650 | 2,981 |
| 6,650 | 6,700 | 511 | 2,270 | 2,670 | 3,004 | 511 | 2,270 | 2,670 | 3,004 |
| 6,700 | 6,750 | 514 | 2,287 | 2,690 | 3,026 | 514 | 2,287 | 2,690 | 3,026 |
| 6,750 | 6,800 | 518 | 2,304 | 2,710 | 3,049 | 518 | 2,304 | 2,710 | 3,049 |
| 6,800 | 6,850 | 522 | 2,321 | 2,730 | 3,071 | 522 | 2,321 | 2,730 | 3,071 |
| 6,850 | 6,900 | 526 | 2,338 | 2,750 | 3,094 | 526 | 2,338 | 2,750 | 3,094 |
| 6,900 | 6,950 | 530 | 2,355 | 2,770 | 3,116 | 530 | 2,355 | 2,770 | 3,116 |
| 6,950 | 7,000 | 534 | 2,372 | 2,790 | 3,139 | 534 | 2,372 | 2,790 | 3,139 |
| 7,000 | 7,050 | 537 | 2,389 | 2,810 | 3,161 | 537 | 2,389 | 2,810 | 3,161 |
| 7,050 | 7,100 | 541 | 2,406 | 2,830 | 3,184 | 541 | 2,406 | 2,830 | 3,184 |
| 7,100 | 7,150 | 545 | 2,423 | 2,850 | 3,206 | 545 | 2,423 | 2,850 | 3,206 |
| 7,150 | 7,200 | 549 | 2,440 | 2,870 | 3,229 | 549 | 2,440 | 2,870 | 3,229 |
| 7,200 | 7,250 | 553 | 2,457 | 2,890 | 3,251 | 553 | 2,457 | 2,890 | 3,251 |
| 7,250 | 7,300 | 557 | 2,474 | 2,910 | 3,274 | 557 | 2,474 | 2,910 | 3,274 |
| 7,300 | 7,350 | 560 | 2,491 | 2,930 | 3,296 | 560 | 2,491 | 2,930 | 3,296 |
| 7,350 | 7,400 | 564 | 2,508 | 2,950 | 3,319 | 564 | 2,508 | 2,950 | 3,319 |
| 7,400 | 7,450 | 568 | 2,525 | 2,970 | 3,341 | 568 | 2,525 | 2,970 | 3,341 |
| 7,450 | 7,500 | 572 | 2,542 | 2,990 | 3,364 | 572 | 2,542 | 2,990 | 3,364 |
| 7,500 | 7,550 | 576 | 2,559 | 3,010 | 3,386 | 576 | 2,559 | 3,010 | 3,386 |
| 7,550 | 7,600 | 579 | 2,576 | 3,030 | 3,409 | 579 | 2,576 | 3,030 | 3,409 |
| 7,600 | 7,650 | 583 | 2,593 | 3,050 | 3,431 | 583 | 2,593 | 3,050 | 3,431 |
| 7,650 | 7,700 | 587 | 2,610 | 3,070 | 3,454 | 587 | 2,610 | 3,070 | 3,454 |
| 7,700 | 7,750 | 591 | 2,627 | 3,090 | 3,476 | 591 | 2,627 | 3,090 | 3,476 |
| 7,750 | 7,800 | 595 | 2,644 | 3,110 | 3,499 | 595 | 2,644 | 3,110 | 3,499 |
| 7,800 | 7,850 | 599 | 2,661 | 3,130 | 3,521 | 599 | 2,661 | 3,130 | 3,521 |
| 7,850 | 7,900 | 602 | 2,678 | 3,150 | 3,544 | 602 | 2,678 | 3,150 | 3,544 |
| 7,900 | 7,950 | 606 | 2,695 | 3,170 | 3,566 | 606 | 2,695 | 3,170 | 3,566 |
| 7,950 | 8,000 | 610 | 2,712 | 3,190 | 3,589 | 610 | 2,712 | 3,190 | 3,589 |
| 8,000 | 8,050 | 614 | 2,729 | 3,210 | 3,611 | 614 | 2,729 | 3,210 | 3,611 |
| 8,050 | 8,100 | 618 | 2,746 | 3,230 | 3,634 | 618 | 2,746 | 3,230 | 3,634 |
| 8,100 | 8,150 | 622 | 2,763 | 3,250 | 3,656 | 622 | 2,763 | 3,250 | 3,656 |
| 8,150 | 8,200 | 625 | 2,780 | 3,270 | 3,679 | 625 | 2,780 | 3,270 | 3,679 |
| 8,200 | 8,250 | 629 | 2,797 | 3,290 | 3,701 | 629 | 2,797 | 3,290 | 3,701 |
| 8,250 | 8,300 | 632 | 2,814 | 3,310 | 3,724 | 632 | 2,814 | 3,310 | 3,724 |
| 8,300 | 8,350 | 632 | 2,831 | 3,330 | 3,746 | 632 | 2,831 | 3,330 | 3,746 |
| 8,350 | 8,400 | 632 | 2,848 | 3,350 | 3,769 | 632 | 2,848 | 3,350 | 3,769 |
| 8,400 | 8,450 | 632 | 2,865 | 3,370 | 3,791 | 632 | 2,865 | 3,370 | 3,791 |
| 8,450 | 8,500 | 632 | 2,882 | 3,390 | 3,814 | 632 | 2,882 | 3,390 | 3,814 |
| 8,500 | 8,550 | 632 | 2,899 | 3,410 | 3,836 | 632 | 2,899 | 3,410 | 3,836 |
| 8,550 | 8,600 | 632 | 2,916 | 3,430 | 3,859 | 632 | 2,916 | 3,430 | 3,859 |
| 8,600 | 8,650 | 632 | 2,933 | 3,450 | 3,881 | 632 | 2,933 | 3,450 | 3,881 |
| 8,650 | 8,700 | 632 | 2,950 | 3,470 | 3,904 | 632 | 2,950 | 3,470 | 3,904 |
| 8,700 | 8,750 | 632 | 2,967 | 3,490 | 3,926 | 632 | 2,967 | 3,490 | 3,926 |
| 8,750 | 8,800 | 632 | 2,984 | 3,510 | 3,949 | 632 | 2,984 | 3,510 | 3,949 |
| 8,800 | 8,850 | 632 | 3,001 | 3,530 | 3,971 | 632 | 3,001 | 3,530 | 3,971 |
| 8,850 | 8,900 | 632 | 3,018 | 3,550 | 3,994 | 632 | 3,018 | 3,550 | 3,994 |
| 8,900 | 8,950 | 632 | 3,035 | 3,570 | 4,016 | 632 | 3,035 | 3,570 | 4,016 |
| 8,950 | 9,000 | 632 | 3,052 | 3,590 | 4,039 | 632 | 3,052 | 3,590 | 4,039 |
| 9,000 | 9,050 | 632 | 3,069 | 3,610 | 4,061 | 632 | 3,069 | 3,610 | 4,061 |
| 9,050 | 9,100 | 632 | 3,086 | 3,630 | 4,084 | 632 | 3,086 | 3,630 | 4,084 |
| 9,100 | 9,150 | 632 | 3,103 | 3,650 | 4,106 | 632 | 3,103 | 3,650 | 4,106 |
| 9,150 | 9,200 | 632 | 3,120 | 3,670 | 4,129 | 632 | 3,120 | 3,670 | 4,129 |
| 9,200 | 9,250 | 632 | 3,137 | 3,690 | 4,151 | 632 | 3,137 | 3,690 | 4,151 |
| 9,250 | 9,300 | 632 | 3,154 | 3,710 | 4,174 | 632 | 3,154 | 3,710 | 4,174 |
| 9,300 | 9,350 | 632 | 3,171 | 3,730 | 4,196 | 632 | 3,171 | 3,730 | 4,196 |
| 9,350 | 9,400 | 632 | 3,188 | 3,750 | 4,219 | 632 | 3,188 | 3,750 | 4,219 |
| 9,400 | 9,450 | 632 | 3,205 | 3,770 | 4,241 | 632 | 3,205 | 3,770 | 4,241 |
| 9,450 | 9,500 | 632 | 3,222 | 3,790 | 4,264 | 632 | 3,222 | 3,790 | 4,264 |
| 9,500 | 9,550 | 632 | 3,239 | 3,810 | 4,286 | 632 | 3,239 | 3,810 | 4,286 |
| 9,550 | 9,600 | 632 | 3,256 | 3,830 | 4,309 | 632 | 3,256 | 3,830 | 4,309 |
| 9,600 | 9,650 | 632 | 3,273 | 3,850 | 4,331 | 632 | 3,273 | 3,850 | 4,331 |
| 9,650 | 9,700 | 632 | 3,290 | 3,870 | 4,354 | 632 | 3,290 | 3,870 | 4,354 |
| 9,700 | 9,750 | 632 | 3,307 | 3,890 | 4,376 | 632 | 3,307 | 3,890 | 4,376 |
| 9,750 | 9,800 | 632 | 3,324 | 3,910 | 4,399 | 632 | 3,324 | 3,910 | 4,399 |
| 9,800 | 9,850 | 632 | 3,341 | 3,930 | 4,421 | 632 | 3,341 | 3,930 | 4,421 |
| 9,850 | 9,900 | 632 | 3,358 | 3,950 | 4,444 | 632 | 3,358 | 3,950 | 4,444 |
| 9,900 | 9,950 | 632 | 3,375 | 3,970 | 4,466 | 632 | 3,375 | 3,970 | 4,466 |
| 9,950 | 10,000 | 632 | 3,392 | 3,990 | 4,489 | 632 | 3,392 | 3,990 | 4,489 |
| 10,000 | 10,050 | 632 | 3,409 | 4,010 | 4,511 | 632 | 3,409 | 4,010 | 4,511 |
| 10,050 | 10,100 | 632 | 3,426 | 4,030 | 4,534 | 632 | 3,426 | 4,030 | 4,534 |
| 10,100 | 10,150 | 632 | 3,443 | 4,050 | 4,556 | 632 | 3,443 | 4,050 | 4,556 |
| 10,150 | 10,200 | 632 | 3,460 | 4,070 | 4,579 | 632 | 3,460 | 4,070 | 4,579 |
| 10,200 | 10,250 | 632 | 3,477 | 4,090 | 4,601 | 632 | 3,477 | 4,090 | 4,601 |
| 10,250 | 10,300 | 632 | 3,494 | 4,110 | 4,624 | 632 | 3,494 | 4,110 | 4,624 |
| 10,300 | 10,350 | 632 | 3,511 | 4,130 | 4,646 | 632 | 3,511 | 4,130 | 4,646 |
| 10,350 | 10,400 | 629 | 3,528 | 4,150 | 4,669 | 632 | 3,528 | 4,150 | 4,669 |
| 10,400 | 10,450 | 625 | 3,545 | 4,170 | 4,691 | 632 | 3,545 | 4,170 | 4,691 |
| 10,450 | 10,500 | 621 | 3,562 | 4,190 | 4,714 | 632 | 3,562 | 4,190 | 4,714 |
| 10,500 | 10,550 | 617 | 3,579 | 4,210 | 4,736 | 632 | 3,579 | 4,210 | 4,736 |
| 10,550 | 10,600 | 613 | 3,596 | 4,230 | 4,759 | 632 | 3,596 | 4,230 | 4,759 |
| 10,600 | 10,650 | 609 | 3,613 | 4,250 | 4,781 | 632 | 3,613 | 4,250 | 4,781 |
| 10,650 | 10,700 | 606 | 3,630 | 4,270 | 4,804 | 632 | 3,630 | 4,270 | 4,804 |
| 10,700 | 10,750 | 602 | 3,647 | 4,290 | 4,826 | 632 | 3,647 | 4,290 | 4,826 |
| 10,750 | 10,800 | 598 | 3,664 | 4,310 | 4,849 | 632 | 3,664 | 4,310 | 4,849 |
| 10,800 | 10,850 | 594 | 3,681 | 4,330 | 4,871 | 632 | 3,681 | 4,330 | 4,871 |
| 10,850 | 10,900 | 590 | 3,698 | 4,350 | 4,894 | 632 | 3,698 | 4,350 | 4,894 |
| 10,900 | 10,950 | 586 | 3,715 | 4,370 | 4,916 | 632 | 3,715 | 4,370 | 4,916 |
| 10,950 | 11,000 | 583 | 3,732 | 4,390 | 4,939 | 632 | 3,732 | 4,390 | 4,939 |
| 11,000 | 11,050 | 579 | 3,749 | 4,410 | 4,961 | 632 | 3,749 | 4,410 | 4,961 |
| 11,050 | 11,100 | 575 | 3,766 | 4,430 | 4,984 | 632 | 3,766 | 4,430 | 4,984 |
| 11,100 | 11,150 | 571 | 3,783 | 4,450 | 5,006 | 632 | 3,783 | 4,450 | 5,006 |
| 11,150 | 11,200 | 567 | 3,800 | 4,470 | 5,029 | 632 | 3,800 | 4,470 | 5,029 |
| 11,200 | 11,250 | 564 | 3,817 | 4,490 | 5,051 | 632 | 3,817 | 4,490 | 5,051 |
| 11,250 | 11,300 | 560 | 3,834 | 4,510 | 5,074 | 632 | 3,834 | 4,510 | 5,074 |
| 11,300 | 11,350 | 556 | 3,851 | 4,530 | 5,096 | 632 | 3,851 | 4,530 | 5,096 |
| 11,350 | 11,400 | 552 | 3,868 | 4,550 | 5,119 | 632 | 3,868 | 4,550 | 5,119 |
| 11,400 | 11,450 | 548 | 3,885 | 4,570 | 5,141 | 632 | 3,885 | 4,570 | 5,141 |
| 11,450 | 11,500 | 544 | 3,902 | 4,590 | 5,164 | 632 | 3,902 | 4,590 | 5,164 |
| 11,500 | 11,550 | 541 | 3,919 | 4,610 | 5,186 | 632 | 3,919 | 4,610 | 5,186 |
| 11,550 | 11,600 | 537 | 3,936 | 4,630 | 5,209 | 632 | 3,936 | 4,630 | 5,209 |
| 11,600 | 11,650 | 533 | 3,953 | 4,650 | 5,231 | 632 | 3,953 | 4,650 | 5,231 |
| 11,650 | 11,700 | 529 | 3,970 | 4,670 | 5,254 | 632 | 3,970 | 4,670 | 5,254 |
| 11,700 | 11,750 | 525 | 3,987 | 4,690 | 5,276 | 632 | 3,987 | 4,690 | 5,276 |
| 11,750 | 11,800 | 521 | 4,004 | 4,710 | 5,299 | 632 | 4,004 | 4,710 | 5,299 |
| 11,800 | 11,850 | 518 | 4,021 | 4,730 | 5,321 | 632 | 4,021 | 4,730 | 5,321 |
| 11,850 | 11,900 | 514 | 4,038 | 4,750 | 5,344 | 632 | 4,038 | 4,750 | 5,344 |
| 11,900 | 11,950 | 510 | 4,055 | 4,770 | 5,366 | 632 | 4,055 | 4,770 | 5,366 |
| 11,950 | 12,000 | 506 | 4,072 | 4,790 | 5,389 | 632 | 4,072 | 4,790 | 5,389 |
| 12,000 | 12,050 | 502 | 4,089 | 4,810 | 5,411 | 632 | 4,089 | 4,810 | 5,411 |
| 12,050 | 12,100 | 499 | 4,106 | 4,830 | 5,434 | 632 | 4,106 | 4,830 | 5,434 |
| 12,100 | 12,150 | 495 | 4,123 | 4,850 | 5,456 | 632 | 4,123 | 4,850 | 5,456 |
| 12,150 | 12,200 | 491 | 4,140 | 4,870 | 5,479 | 632 | 4,140 | 4,870 | 5,479 |
| 12,200 | 12,250 | 487 | 4,157 | 4,890 | 5,501 | 632 | 4,157 | 4,890 | 5,501 |
| 12,250 | 12,300 | 483 | 4,174 | 4,910 | 5,524 | 632 | 4,174 | 4,910 | 5,524 |
| 12,300 | 12,350 | 479 | 4,191 | 4,930 | 5,546 | 632 | 4,191 | 4,930 | 5,546 |
| 12,350 | 12,400 | 476 | 4,213 | 4,950 | 5,569 | 632 | 4,213 | 4,950 | 5,569 |
| 12,400 | 12,450 | 472 | 4,213 | 4,970 | 5,591 | 632 | 4,213 | 4,970 | 5,591 |
| 12,450 | 12,500 | 468 | 4,213 | 4,990 | 5,614 | 632 | 4,213 | 4,990 | 5,614 |
| 12,500 | 12,550 | 464 | 4,213 | 5,010 | 5,636 | 632 | 4,213 | 5,010 | 5,636 |
| 12,550 | 12,600 | 460 | 4,213 | 5,030 | 5,659 | 632 | 4,213 | 5,030 | 5,659 |
| 12,600 | 12,650 | 456 | 4,213 | 5,050 | 5,681 | 632 | 4,213 | 5,050 | 5,681 |
| 12,650 | 12,700 | 453 | 4,213 | 5,070 | 5,704 | 632 | 4,213 | 5,070 | 5,704 |
| 12,700 | 12,750 | 449 | 4,213 | 5,090 | 5,726 | 632 | 4,213 | 5,090 | 5,726 |
| 12,750 | 12,800 | 445 | 4,213 | 5,110 | 5,749 | 632 | 4,213 | 5,110 | 5,749 |
| 12,800 | 12,850 | 441 | 4,213 | 5,130 | 5,771 | 632 | 4,213 | 5,130 | 5,771 |
| 12,850 | 12,900 | 437 | 4,213 | 5,150 | 5,794 | 632 | 4,213 | 5,150 | 5,794 |
| 12,900 | 12,950 | 433 | 4,213 | 5,170 | 5,816 | 632 | 4,213 | 5,170 | 5,816 |
| 12,950 | 13,000 | 430 | 4,213 | 5,190 | 5,839 | 632 | 4,213 | 5,190 | 5,839 |
| 13,000 | 13,050 | 426 | 4,213 | 5,210 | 5,861 | 632 | 4,213 | 5,210 | 5,861 |
| 13,050 | 13,100 | 422 | 4,213 | 5,230 | 5,884 | 632 | 4,213 | 5,230 | 5,884 |
| 13,100 | 13,150 | 418 | 4,213 | 5,250 | 5,906 | 632 | 4,213 | 5,250 | 5,906 |
| 13,150 | 13,200 | 414 | 4,213 | 5,270 | 5,929 | 632 | 4,213 | 5,270 | 5,929 |
| 13,200 | 13,250 | 411 | 4,213 | 5,290 | 5,951 | 632 | 4,213 | 5,290 | 5,951 |
| 13,250 | 13,300 | 407 | 4,213 | 5,310 | 5,974 | 632 | 4,213 | 5,310 | 5,974 |
| 13,300 | 13,350 | 403 | 4,213 | 5,330 | 5,996 | 632 | 4,213 | 5,330 | 5,996 |
| 13,350 | 13,400 | 399 | 4,213 | 5,350 | 6,019 | 632 | 4,213 | 5,350 | 6,019 |
| 13,400 | 13,450 | 395 | 4,213 | 5,370 | 6,041 | 632 | 4,213 | 5,370 | 6,041 |
| 13,450 | 13,500 | 391 | 4,213 | 5,390 | 6,064 | 632 | 4,213 | 5,390 | 6,064 |
| 13,500 | 13,550 | 388 | 4,213 | 5,410 | 6,086 | 632 | 4,213 | 5,410 | 6,086 |
| 13,550 | 13,600 | 384 | 4,213 | 5,430 | 6,109 | 632 | 4,213 | 5,430 | 6,109 |
| 13,600 | 13,650 | 380 | 4,213 | 5,450 | 6,131 | 632 | 4,213 | 5,450 | 6,131 |
| 13,650 | 13,700 | 376 | 4,213 | 5,470 | 6,154 | 632 | 4,213 | 5,470 | 6,154 |
| 13,700 | 13,750 | 372 | 4,213 | 5,490 | 6,176 | 632 | 4,213 | 5,490 | 6,176 |
| 13,750 | 13,800 | 368 | 4,213 | 5,510 | 6,199 | 632 | 4,213 | 5,510 | 6,199 |
| 13,800 | 13,850 | 365 | 4,213 | 5,530 | 6,221 | 632 | 4,213 | 5,530 | 6,221 |
| 13,850 | 13,900 | 361 | 4,213 | 5,550 | 6,244 | 632 | 4,213 | 5,550 | 6,244 |
| 13,900 | 13,950 | 357 | 4,213 | 5,570 | 6,266 | 632 | 4,213 | 5,570 | 6,266 |
| 13,950 | 14,000 | 353 | 4,213 | 5,590 | 6,289 | 632 | 4,213 | 5,590 | 6,289 |
| 14,000 | 14,050 | 349 | 4,213 | 5,610 | 6,311 | 632 | 4,213 | 5,610 | 6,311 |
| 14,050 | 14,100 | 346 | 4,213 | 5,630 | 6,334 | 632 | 4,213 | 5,630 | 6,334 |
| 14,100 | 14,150 | 342 | 4,213 | 5,650 | 6,356 | 632 | 4,213 | 5,650 | 6,356 |
| 14,150 | 14,200 | 338 | 4,213 | 5,670 | 6,379 | 632 | 4,213 | 5,670 | 6,379 |
| 14,200 | 14,250 | 334 | 4,213 | 5,690 | 6,401 | 632 | 4,213 | 5,690 | 6,401 |
| 14,250 | 14,300 | 330 | 4,213 | 5,710 | 6,424 | 632 | 4,213 | 5,710 | 6,424 |
| 14,300 | 14,350 | 326 | 4,213 | 5,730 | 6,446 | 632 | 4,213 | 5,730 | 6,446 |
| 14,350 | 14,400 | 323 | 4,213 | 5,750 | 6,469 | 632 | 4,213 | 5,750 | 6,469 |
| 14,400 | 14,450 | 319 | 4,213 | 5,770 | 6,491 | 632 | 4,213 | 5,770 | 6,491 |
| 14,450 | 14,500 | 315 | 4,213 | 5,790 | 6,514 | 632 | 4,213 | 5,790 | 6,514 |
| 14,500 | 14,550 | 311 | 4,213 | 5,810 | 6,536 | 632 | 4,213 | 5,810 | 6,536 |
| 14,550 | 14,600 | 307 | 4,213 | 5,830 | 6,559 | 632 | 4,213 | 5,830 | 6,559 |
| 14,600 | 14,650 | 303 | 4,213 | 5,850 | 6,581 | 632 | 4,213 | 5,850 | 6,581 |
| 14,650 | 14,700 | 300 | 4,213 | 5,870 | 6,604 | 632 | 4,213 | 5,870 | 6,604 |
| 14,700 | 14,750 | 296 | 4,213 | 5,890 | 6,626 | 632 | 4,213 | 5,890 | 6,626 |
| 14,750 | 14,800 | 292 | 4,213 | 5,910 | 6,649 | 632 | 4,213 | 5,910 | 6,649 |
| 14,800 | 14,850 | 288 | 4,213 | 5,930 | 6,671 | 632 | 4,213 | 5,930 | 6,671 |
| 14,850 | 14,900 | 284 | 4,213 | 5,950 | 6,694 | 632 | 4,213 | 5,950 | 6,694 |
| 14,900 | 14,950 | 280 | 4,213 | 5,970 | 6,716 | 632 | 4,213 | 5,970 | 6,716 |
| 14,950 | 15,000 | 277 | 4,213 | 5,990 | 6,739 | 632 | 4,213 | 5,990 | 6,739 |
| 15,000 | 15,050 | 273 | 4,213 | 6,010 | 6,761 | 632 | 4,213 | 6,010 | 6,761 |
| 15,050 | 15,100 | 269 | 4,213 | 6,030 | 6,784 | 632 | 4,213 | 6,030 | 6,784 |
| 15,100 | 15,150 | 265 | 4,213 | 6,050 | 6,806 | 632 | 4,213 | 6,050 | 6,806 |
| 15,150 | 15,200 | 261 | 4,213 | 6,070 | 6,829 | 632 | 4,213 | 6,070 | 6,829 |
| 15,200 | 15,250 | 258 | 4,213 | 6,090 | 6,851 | 632 | 4,213 | 6,090 | 6,851 |
| 15,250 | 15,300 | 254 | 4,213 | 6,110 | 6,874 | 632 | 4,213 | 6,110 | 6,874 |
| 15,300 | 15,350 | 250 | 4,213 | 6,130 | 6,896 | 632 | 4,213 | 6,130 | 6,896 |
| 15,350 | 15,400 | 246 | 4,213 | 6,150 | 6,919 | 632 | 4,213 | 6,150 | 6,919 |
| 15,400 | 15,450 | 242 | 4,213 | 6,170 | 6,941 | 632 | 4,213 | 6,170 | 6,941 |
| 15,450 | 15,500 | 238 | 4,213 | 6,190 | 6,964 | 632 | 4,213 | 6,190 | 6,964 |
| 15,500 | 15,550 | 235 | 4,213 | 6,210 | 6,986 | 632 | 4,213 | 6,210 | 6,986 |
| 15,550 | 15,600 | 231 | 4,213 | 6,230 | 7,009 | 632 | 4,213 | 6,230 | 7,009 |
| 15,600 | 15,650 | 227 | 4,213 | 6,250 | 7,031 | 632 | 4,213 | 6,250 | 7,031 |
| 15,650 | 15,700 | 223 | 4,213 | 6,270 | 7,054 | 632 | 4,213 | 6,270 | 7,054 |
| 15,700 | 15,750 | 219 | 4,213 | 6,290 | 7,076 | 632 | 4,213 | 6,290 | 7,076 |
| 15,750 | 15,800 | 215 | 4,213 | 6,310 | 7,099 | 632 | 4,213 | 6,310 | 7,099 |
| 15,800 | 15,850 | 212 | 4,213 | 6,330 | 7,121 | 632 | 4,213 | 6,330 | 7,121 |
| 15,850 | 15,900 | 208 | 4,213 | 6,350 | 7,144 | 632 | 4,213 | 6,350 | 7,144 |
| 15,900 | 15,950 | 204 | 4,213 | 6,370 | 7,166 | 632 | 4,213 | 6,370 | 7,166 |
| 15,950 | 16,000 | 200 | 4,213 | 6,390 | 7,189 | 632 | 4,213 | 6,390 | 7,189 |
| 16,000 | 16,050 | 196 | 4,213 | 6,410 | 7,211 | 632 | 4,213 | 6,410 | 7,211 |
| 16,050 | 16,100 | 193 | 4,213 | 6,430 | 7,234 | 632 | 4,213 | 6,430 | 7,234 |
| 16,100 | 16,150 | 189 | 4,213 | 6,450 | 7,256 | 632 | 4,213 | 6,450 | 7,256 |
| 16,150 | 16,200 | 185 | 4,213 | 6,470 | 7,279 | 632 | 4,213 | 6,470 | 7,279 |
| 16,200 | 16,250 | 181 | 4,213 | 6,490 | 7,301 | 632 | 4,213 | 6,490 | 7,301 |
| 16,250 | 16,300 | 177 | 4,213 | 6,510 | 7,324 | 632 | 4,213 | 6,510 | 7,324 |
| 16,300 | 16,350 | 173 | 4,213 | 6,530 | 7,346 | 632 | 4,213 | 6,530 | 7,346 |
| 16,350 | 16,400 | 170 | 4,213 | 6,550 | 7,369 | 632 | 4,213 | 6,550 | 7,369 |
| 16,400 | 16,450 | 166 | 4,213 | 6,570 | 7,391 | 632 | 4,213 | 6,570 | 7,391 |
| 16,450 | 16,500 | 162 | 4,213 | 6,590 | 7,414 | 632 | 4,213 | 6,590 | 7,414 |
| 16,500 | 16,550 | 158 | 4,213 | 6,610 | 7,436 | 632 | 4,213 | 6,610 | 7,436 |
| 16,550 | 16,600 | 154 | 4,213 | 6,630 | 7,459 | 632 | 4,213 | 6,630 | 7,459 |
| 16,600 | 16,650 | 150 | 4,213 | 6,650 | 7,481 | 632 | 4,213 | 6,650 | 7,481 |
| 16,650 | 16,700 | 147 | 4,213 | 6,670 | 7,504 | 632 | 4,213 | 6,670 | 7,504 |
| 16,700 | 16,750 | 143 | 4,213 | 6,690 | 7,526 | 632 | 4,213 | 6,690 | 7,526 |
| 16,750 | 16,800 | 139 | 4,213 | 6,710 | 7,549 | 632 | 4,213 | 6,710 | 7,549 |
| 16,800 | 16,850 | 135 | 4,213 | 6,730 | 7,571 | 632 | 4,213 | 6,730 | 7,571 |
| 16,850 | 16,900 | 131 | 4,213 | 6,750 | 7,594 | 632 | 4,213 | 6,750 | 7,594 |
| 16,900 | 16,950 | 127 | 4,213 | 6,770 | 7,616 | 632 | 4,213 | 6,770 | 7,616 |
| 16,950 | 17,000 | 124 | 4,213 | 6,790 | 7,639 | 632 | 4,213 | 6,790 | 7,639 |
| 17,000 | 17,050 | 120 | 4,213 | 6,810 | 7,661 | 632 | 4,213 | 6,810 | 7,661 |
| 17,050 | 17,100 | 116 | 4,213 | 6,830 | 7,684 | 632 | 4,213 | 6,830 | 7,684 |
| 17,100 | 17,150 | 112 | 4,213 | 6,850 | 7,706 | 632 | 4,213 | 6,850 | 7,706 |
| 17,150 | 17,200 | 108 | 4,213 | 6,870 | 7,729 | 632 | 4,213 | 6,870 | 7,729 |
| 17,200 | 17,250 | 105 | 4,213 | 6,890 | 7,751 | 632 | 4,213 | 6,890 | 7,751 |
| 17,250 | 17,300 | 101 | 4,213 | 6,910 | 7,774 | 630 | 4,213 | 6,910 | 7,774 |
| 17,300 | 17,350 | 97 | 4,213 | 6,930 | 7,796 | 626 | 4,213 | 6,930 | 7,796 |
| 17,350 | 17,400 | 93 | 4,213 | 6,950 | 7,819 | 622 | 4,213 | 6,950 | 7,819 |
| 17,400 | 17,450 | 89 | 4,213 | 6,960 | 7,830 | 619 | 4,213 | 6,960 | 7,830 |
| 17,450 | 17,500 | 85 | 4,213 | 6,960 | 7,830 | 615 | 4,213 | 6,960 | 7,830 |
| 17,500 | 17,550 | 82 | 4,213 | 6,960 | 7,830 | 611 | 4,213 | 6,960 | 7,830 |
| 17,550 | 17,600 | 78 | 4,213 | 6,960 | 7,830 | 607 | 4,213 | 6,960 | 7,830 |
| 17,600 | 17,650 | 74 | 4,213 | 6,960 | 7,830 | 603 | 4,213 | 6,960 | 7,830 |
| 17,650 | 17,700 | 70 | 4,213 | 6,960 | 7,830 | 599 | 4,213 | 6,960 | 7,830 |
| 17,700 | 17,750 | 66 | 4,213 | 6,960 | 7,830 | 596 | 4,213 | 6,960 | 7,830 |
| 17,750 | 17,800 | 62 | 4,213 | 6,960 | 7,830 | 592 | 4,213 | 6,960 | 7,830 |
| 17,800 | 17,850 | 59 | 4,213 | 6,960 | 7,830 | 588 | 4,213 | 6,960 | 7,830 |
| 17,850 | 17,900 | 55 | 4,213 | 6,960 | 7,830 | 584 | 4,213 | 6,960 | 7,830 |
| 17,900 | 17,950 | 51 | 4,213 | 6,960 | 7,830 | 580 | 4,213 | 6,960 | 7,830 |
| 17,950 | 18,000 | 47 | 4,213 | 6,960 | 7,830 | 577 | 4,213 | 6,960 | 7,830 |
| 18,000 | 18,050 | 43 | 4,213 | 6,960 | 7,830 | 573 | 4,213 | 6,960 | 7,830 |
| 18,050 | 18,100 | 40 | 4,213 | 6,960 | 7,830 | 569 | 4,213 | 6,960 | 7,830 |
| 18,100 | 18,150 | 36 | 4,213 | 6,960 | 7,830 | 565 | 4,213 | 6,960 | 7,830 |
| 18,150 | 18,200 | 32 | 4,213 | 6,960 | 7,830 | 561 | 4,213 | 6,960 | 7,830 |
| 18,200 | 18,250 | 28 | 4,213 | 6,960 | 7,830 | 557 | 4,213 | 6,960 | 7,830 |
| 18,250 | 18,300 | 24 | 4,213 | 6,960 | 7,830 | 554 | 4,213 | 6,960 | 7,830 |
| 18,300 | 18,350 | 20 | 4,213 | 6,960 | 7,830 | 550 | 4,213 | 6,960 | 7,830 |
| 18,350 | 18,400 | 17 | 4,213 | 6,960 | 7,830 | 546 | 4,213 | 6,960 | 7,830 |
| 18,400 | 18,450 | 13 | 4,213 | 6,960 | 7,830 | 542 | 4,213 | 6,960 | 7,830 |
| 18,450 | 18,500 | 9 | 4,213 | 6,960 | 7,830 | 538 | 4,213 | 6,960 | 7,830 |
| 18,500 | 18,550 | 5 | 4,213 | 6,960 | 7,830 | 534 | 4,213 | 6,960 | 7,830 |
| 18,550 | 18,600 | * | 4,213 | 6,960 | 7,830 | 531 | 4,213 | 6,960 | 7,830 |
| 18,600 | 18,650 | 0 | 4,213 | 6,960 | 7,830 | 527 | 4,213 | 6,960 | 7,830 |
| 18,650 | 18,700 | 0 | 4,213 | 6,960 | 7,830 | 523 | 4,213 | 6,960 | 7,830 |
| 18,700 | 18,750 | 0 | 4,213 | 6,960 | 7,830 | 519 | 4,213 | 6,960 | 7,830 |
| 18,750 | 18,800 | 0 | 4,213 | 6,960 | 7,830 | 515 | 4,213 | 6,960 | 7,830 |
| 18,800 | 18,850 | 0 | 4,213 | 6,960 | 7,830 | 512 | 4,213 | 6,960 | 7,830 |
| 18,850 | 18,900 | 0 | 4,213 | 6,960 | 7,830 | 508 | 4,213 | 6,960 | 7,830 |
| 18,900 | 18,950 | 0 | 4,213 | 6,960 | 7,830 | 504 | 4,213 | 6,960 | 7,830 |
| 18,950 | 19,000 | 0 | 4,213 | 6,960 | 7,830 | 500 | 4,213 | 6,960 | 7,830 |
| 19,000 | 19,050 | 0 | 4,213 | 6,960 | 7,830 | 496 | 4,213 | 6,960 | 7,830 |
| 19,050 | 19,100 | 0 | 4,213 | 6,960 | 7,830 | 492 | 4,213 | 6,960 | 7,830 |
| 19,100 | 19,150 | 0 | 4,213 | 6,960 | 7,830 | 489 | 4,213 | 6,960 | 7,830 |
| 19,150 | 19,200 | 0 | 4,213 | 6,960 | 7,830 | 485 | 4,213 | 6,960 | 7,830 |
| 19,200 | 19,250 | 0 | 4,213 | 6,960 | 7,830 | 481 | 4,213 | 6,960 | 7,830 |
| 19,250 | 19,300 | 0 | 4,213 | 6,960 | 7,830 | 477 | 4,213 | 6,960 | 7,830 |
| 19,300 | 19,350 | 0 | 4,213 | 6,960 | 7,830 | 473 | 4,213 | 6,960 | 7,830 |
| 19,350 | 19,400 | 0 | 4,213 | 6,960 | 7,830 | 469 | 4,213 | 6,960 | 7,830 |
| 19,400 | 19,450 | 0 | 4,213 | 6,960 | 7,830 | 466 | 4,213 | 6,960 | 7,830 |
| 19,450 | 19,500 | 0 | 4,213 | 6,960 | 7,830 | 462 | 4,213 | 6,960 | 7,830 |
| 19,500 | 19,550 | 0 | 4,213 | 6,960 | 7,830 | 458 | 4,213 | 6,960 | 7,830 |
| 19,550 | 19,600 | 0 | 4,213 | 6,960 | 7,830 | 454 | 4,213 | 6,960 | 7,830 |
| 19,600 | 19,650 | 0 | 4,213 | 6,960 | 7,830 | 450 | 4,213 | 6,960 | 7,830 |
| 19,650 | 19,700 | 0 | 4,213 | 6,960 | 7,830 | 446 | 4,213 | 6,960 | 7,830 |
| 19,700 | 19,750 | 0 | 4,213 | 6,960 | 7,830 | 443 | 4,213 | 6,960 | 7,830 |
| 19,750 | 19,800 | 0 | 4,213 | 6,960 | 7,830 | 439 | 4,213 | 6,960 | 7,830 |
| 19,800 | 19,850 | 0 | 4,213 | 6,960 | 7,830 | 435 | 4,213 | 6,960 | 7,830 |
| 19,850 | 19,900 | 0 | 4,213 | 6,960 | 7,830 | 431 | 4,213 | 6,960 | 7,830 |
| 19,900 | 19,950 | 0 | 4,213 | 6,960 | 7,830 | 427 | 4,213 | 6,960 | 7,830 |
| 19,950 | 20,000 | 0 | 4,213 | 6,960 | 7,830 | 424 | 4,213 | 6,960 | 7,830 |
| 20,000 | 20,050 | 0 | 4,213 | 6,960 | 7,830 | 420 | 4,213 | 6,960 | 7,830 |
| 20,050 | 20,100 | 0 | 4,213 | 6,960 | 7,830 | 416 | 4,213 | 6,960 | 7,830 |
| 20,100 | 20,150 | 0 | 4,213 | 6,960 | 7,830 | 412 | 4,213 | 6,960 | 7,830 |
| 20,150 | 20,200 | 0 | 4,213 | 6,960 | 7,830 | 408 | 4,213 | 6,960 | 7,830 |
| 20,200 | 20,250 | 0 | 4,213 | 6,960 | 7,830 | 404 | 4,213 | 6,960 | 7,830 |
| 20,250 | 20,300 | 0 | 4,213 | 6,960 | 7,830 | 401 | 4,213 | 6,960 | 7,830 |
| 20,300 | 20,350 | 0 | 4,213 | 6,960 | 7,830 | 397 | 4,213 | 6,960 | 7,830 |
| 20,350 | 20,400 | 0 | 4,213 | 6,960 | 7,830 | 393 | 4,213 | 6,960 | 7,830 |
| 20,400 | 20,450 | 0 | 4,213 | 6,960 | 7,830 | 389 | 4,213 | 6,960 | 7,830 |
| 20,450 | 20,500 | 0 | 4,213 | 6,960 | 7,830 | 385 | 4,213 | 6,960 | 7,830 |
| 20,500 | 20,550 | 0 | 4,213 | 6,960 | 7,830 | 381 | 4,213 | 6,960 | 7,830 |
| 20,550 | 20,600 | 0 | 4,213 | 6,960 | 7,830 | 378 | 4,213 | 6,960 | 7,830 |
| 20,600 | 20,650 | 0 | 4,213 | 6,960 | 7,830 | 374 | 4,213 | 6,960 | 7,830 |
| 20,650 | 20,700 | 0 | 4,213 | 6,960 | 7,830 | 370 | 4,213 | 6,960 | 7,830 |
| 20,700 | 20,750 | 0 | 4,213 | 6,960 | 7,830 | 366 | 4,213 | 6,960 | 7,830 |
| 20,750 | 20,800 | 0 | 4,213 | 6,960 | 7,830 | 362 | 4,213 | 6,960 | 7,830 |
| 20,800 | 20,850 | 0 | 4,213 | 6,960 | 7,830 | 359 | 4,213 | 6,960 | 7,830 |
| 20,850 | 20,900 | 0 | 4,213 | 6,960 | 7,830 | 355 | 4,213 | 6,960 | 7,830 |
| 20,900 | 20,950 | 0 | 4,213 | 6,960 | 7,830 | 351 | 4,213 | 6,960 | 7,830 |
| 20,950 | 21,000 | 0 | 4,213 | 6,960 | 7,830 | 347 | 4,213 | 6,960 | 7,830 |
| 21,000 | 21,050 | 0 | 4,213 | 6,960 | 7,830 | 343 | 4,213 | 6,960 | 7,830 |
| 21,050 | 21,100 | 0 | 4,213 | 6,960 | 7,830 | 339 | 4,213 | 6,960 | 7,830 |
| 21,100 | 21,150 | 0 | 4,213 | 6,960 | 7,830 | 336 | 4,213 | 6,960 | 7,830 |
| 21,150 | 21,200 | 0 | 4,213 | 6,960 | 7,830 | 332 | 4,213 | 6,960 | 7,830 |
| 21,200 | 21,250 | 0 | 4,213 | 6,960 | 7,830 | 328 | 4,213 | 6,960 | 7,830 |
| 21,250 | 21,300 | 0 | 4,213 | 6,960 | 7,830 | 324 | 4,213 | 6,960 | 7,830 |
| 21,300 | 21,350 | 0 | 4,213 | 6,960 | 7,830 | 320 | 4,213 | 6,960 | 7,830 |
| 21,350 | 21,400 | 0 | 4,213 | 6,960 | 7,830 | 316 | 4,213 | 6,960 | 7,830 |
| 21,400 | 21,450 | 0 | 4,213 | 6,960 | 7,830 | 313 | 4,213 | 6,960 | 7,830 |
| 21,450 | 21,500 | 0 | 4,213 | 6,960 | 7,830 | 309 | 4,213 | 6,960 | 7,830 |
| 21,500 | 21,550 | 0 | 4,213 | 6,960 | 7,830 | 305 | 4,213 | 6,960 | 7,830 |
| 21,550 | 21,600 | 0 | 4,213 | 6,960 | 7,830 | 301 | 4,213 | 6,960 | 7,830 |
| 21,600 | 21,650 | 0 | 4,213 | 6,960 | 7,830 | 297 | 4,213 | 6,960 | 7,830 |
| 21,650 | 21,700 | 0 | 4,213 | 6,960 | 7,830 | 293 | 4,213 | 6,960 | 7,830 |
| 21,700 | 21,750 | 0 | 4,213 | 6,960 | 7,830 | 290 | 4,213 | 6,960 | 7,830 |
| 21,750 | 21,800 | 0 | 4,213 | 6,960 | 7,830 | 286 | 4,213 | 6,960 | 7,830 |
| 21,800 | 21,850 | 0 | 4,213 | 6,960 | 7,830 | 282 | 4,213 | 6,960 | 7,830 |
| 21,850 | 21,900 | 0 | 4,213 | 6,960 | 7,830 | 278 | 4,213 | 6,960 | 7,830 |
| 21,900 | 21,950 | 0 | 4,213 | 6,960 | 7,830 | 274 | 4,213 | 6,960 | 7,830 |
| 21,950 | 22,000 | 0 | 4,213 | 6,960 | 7,830 | 271 | 4,213 | 6,960 | 7,830 |
| 22,000 | 22,050 | 0 | 4,213 | 6,960 | 7,830 | 267 | 4,213 | 6,960 | 7,830 |
| 22,050 | 22,100 | 0 | 4,213 | 6,960 | 7,830 | 263 | 4,213 | 6,960 | 7,830 |
| 22,100 | 22,150 | 0 | 4,213 | 6,960 | 7,830 | 259 | 4,213 | 6,960 | 7,830 |
| 22,150 | 22,200 | 0 | 4,213 | 6,960 | 7,830 | 255 | 4,213 | 6,960 | 7,830 |
| 22,200 | 22,250 | 0 | 4,213 | 6,960 | 7,830 | 251 | 4,213 | 6,960 | 7,830 |
| 22,250 | 22,300 | 0 | 4,213 | 6,960 | 7,830 | 248 | 4,213 | 6,960 | 7,830 |
| 22,300 | 22,350 | 0 | 4,213 | 6,960 | 7,830 | 244 | 4,213 | 6,960 | 7,830 |
| 22,350 | 22,400 | 0 | 4,213 | 6,960 | 7,830 | 240 | 4,213 | 6,960 | 7,830 |
| 22,400 | 22,450 | 0 | 4,213 | 6,960 | 7,830 | 236 | 4,213 | 6,960 | 7,830 |
| 22,450 | 22,500 | 0 | 4,213 | 6,960 | 7,830 | 232 | 4,213 | 6,960 | 7,830 |
| 22,500 | 22,550 | 0 | 4,213 | 6,960 | 7,830 | 228 | 4,213 | 6,960 | 7,830 |
| 22,550 | 22,600 | 0 | 4,213 | 6,960 | 7,830 | 225 | 4,213 | 6,960 | 7,830 |
| 22,600 | 22,650 | 0 | 4,213 | 6,960 | 7,830 | 221 | 4,213 | 6,960 | 7,830 |
| 22,650 | 22,700 | 0 | 4,213 | 6,960 | 7,830 | 217 | 4,213 | 6,960 | 7,830 |
| 22,700 | 22,750 | 0 | 4,213 | 6,960 | 7,830 | 213 | 4,213 | 6,960 | 7,830 |
| 22,750 | 22,800 | 0 | 4,204 | 6,948 | 7,818 | 209 | 4,213 | 6,960 | 7,830 |
| 22,800 | 22,850 | 0 | 4,196 | 6,938 | 7,808 | 206 | 4,213 | 6,960 | 7,830 |
| 22,850 | 22,900 | 0 | 4,188 | 6,927 | 7,797 | 202 | 4,213 | 6,960 | 7,830 |
| 22,900 | 22,950 | 0 | 4,180 | 6,917 | 7,787 | 198 | 4,213 | 6,960 | 7,830 |
| 22,950 | 23,000 | 0 | 4,172 | 6,906 | 7,776 | 194 | 4,213 | 6,960 | 7,830 |
| 23,000 | 23,050 | 0 | 4,164 | 6,896 | 7,766 | 190 | 4,213 | 6,960 | 7,830 |
| 23,050 | 23,100 | 0 | 4,156 | 6,885 | 7,755 | 186 | 4,213 | 6,960 | 7,830 |
| 23,100 | 23,150 | 0 | 4,148 | 6,875 | 7,745 | 183 | 4,213 | 6,960 | 7,830 |
| 23,150 | 23,200 | 0 | 4,140 | 6,864 | 7,734 | 179 | 4,213 | 6,960 | 7,830 |
| 23,200 | 23,250 | 0 | 4,132 | 6,854 | 7,724 | 175 | 4,213 | 6,960 | 7,830 |
| 23,250 | 23,300 | 0 | 4,124 | 6,843 | 7,713 | 171 | 4,213 | 6,960 | 7,830 |
| 23,300 | 23,350 | 0 | 4,116 | 6,833 | 7,703 | 167 | 4,213 | 6,960 | 7,830 |
| 23,350 | 23,400 | 0 | 4,108 | 6,822 | 7,692 | 163 | 4,213 | 6,960 | 7,830 |
| 23,400 | 23,450 | 0 | 4,100 | 6,812 | 7,682 | 160 | 4,213 | 6,960 | 7,830 |
| 23,450 | 23,500 | 0 | 4,092 | 6,801 | 7,671 | 156 | 4,213 | 6,960 | 7,830 |
| 23,500 | 23,550 | 0 | 4,084 | 6,790 | 7,660 | 152 | 4,213 | 6,960 | 7,830 |
| 23,550 | 23,600 | 0 | 4,076 | 6,780 | 7,650 | 148 | 4,213 | 6,960 | 7,830 |
| 23,600 | 23,650 | 0 | 4,068 | 6,769 | 7,639 | 144 | 4,213 | 6,960 | 7,830 |
| 23,650 | 23,700 | 0 | 4,060 | 6,759 | 7,629 | 140 | 4,213 | 6,960 | 7,830 |
| 23,700 | 23,750 | 0 | 4,052 | 6,748 | 7,618 | 137 | 4,213 | 6,960 | 7,830 |
| 23,750 | 23,800 | 0 | 4,044 | 6,738 | 7,608 | 133 | 4,213 | 6,960 | 7,830 |
| 23,800 | 23,850 | 0 | 4,036 | 6,727 | 7,597 | 129 | 4,213 | 6,960 | 7,830 |
| 23,850 | 23,900 | 0 | 4,028 | 6,717 | 7,587 | 125 | 4,213 | 6,960 | 7,830 |
| 23,900 | 23,950 | 0 | 4,020 | 6,706 | 7,576 | 121 | 4,213 | 6,960 | 7,830 |
| 23,950 | 24,000 | 0 | 4,012 | 6,696 | 7,566 | 118 | 4,213 | 6,960 | 7,830 |
| 24,000 | 24,050 | 0 | 4,004 | 6,685 | 7,555 | 114 | 4,213 | 6,960 | 7,830 |
| 24,050 | 24,100 | 0 | 3,996 | 6,675 | 7,545 | 110 | 4,213 | 6,960 | 7,830 |
| 24,100 | 24,150 | 0 | 3,988 | 6,664 | 7,534 | 106 | 4,213 | 6,960 | 7,830 |
| 24,150 | 24,200 | 0 | 3,980 | 6,654 | 7,524 | 102 | 4,213 | 6,960 | 7,830 |
| 24,200 | 24,250 | 0 | 3,973 | 6,643 | 7,513 | 98 | 4,213 | 6,960 | 7,830 |
| 24,250 | 24,300 | 0 | 3,965 | 6,633 | 7,503 | 95 | 4,213 | 6,960 | 7,830 |
| 24,300 | 24,350 | 0 | 3,957 | 6,622 | 7,492 | 91 | 4,213 | 6,960 | 7,830 |
| 24,350 | 24,400 | 0 | 3,949 | 6,611 | 7,481 | 87 | 4,213 | 6,960 | 7,830 |
| 24,400 | 24,450 | 0 | 3,941 | 6,601 | 7,471 | 83 | 4,213 | 6,960 | 7,830 |
| 24,450 | 24,500 | 0 | 3,933 | 6,590 | 7,460 | 79 | 4,213 | 6,960 | 7,830 |
| 24,500 | 24,550 | 0 | 3,925 | 6,580 | 7,450 | 75 | 4,213 | 6,960 | 7,830 |
| 24,550 | 24,600 | 0 | 3,917 | 6,569 | 7,439 | 72 | 4,213 | 6,960 | 7,830 |
| 24,600 | 24,650 | 0 | 3,909 | 6,559 | 7,429 | 68 | 4,213 | 6,960 | 7,830 |
| 24,650 | 24,700 | 0 | 3,901 | 6,548 | 7,418 | 64 | 4,213 | 6,960 | 7,830 |
| 24,700 | 24,750 | 0 | 3,893 | 6,538 | 7,408 | 60 | 4,213 | 6,960 | 7,830 |
| 24,750 | 24,800 | 0
* If the amount you are looking up from the worksheet is at least $18,550 but less than $18,591, and you have no qualifying children who have valid SSNs, your credit is $2. If the amount you are looking up from the worksheet is $18,591 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit. |
3,885 | 6,527 | 7,397 | 56 | 4,213 | 6,960 | 7,830 |
| 24,800 | 24,850 | 0 | 3,877 | 6,517 | 7,387 | 53 | 4,213 | 6,960 | 7,830 |
| 24,850 | 24,900 | 0 | 3,869 | 6,506 | 7,376 | 49 | 4,213 | 6,960 | 7,830 |
| 24,900 | 24,950 | 0 | 3,861 | 6,496 | 7,366 | 45 | 4,213 | 6,960 | 7,830 |
| 24,950 | 25,000 | 0 | 3,853 | 6,485 | 7,355 | 41 | 4,213 | 6,960 | 7,830 |
| 25,000 | 25,050 | 0 | 3,845 | 6,475 | 7,345 | 37 | 4,213 | 6,960 | 7,830 |
| 25,050 | 25,100 | 0 | 3,837 | 6,464 | 7,334 | 33 | 4,213 | 6,960 | 7,830 |
| 25,100 | 25,150 | 0 | 3,829 | 6,454 | 7,324 | 30 | 4,213 | 6,960 | 7,830 |
| 25,150 | 25,200 | 0 | 3,821 | 6,443 | 7,313 | 26 | 4,213 | 6,960 | 7,830 |
| 25,200 | 25,250 | 0 | 3,813 | 6,432 | 7,302 | 22 | 4,213 | 6,960 | 7,830 |
| 25,250 | 25,300 | 0 | 3,805 | 6,422 | 7,292 | 18 | 4,213 | 6,960 | 7,830 |
| 25,300 | 25,350 | 0 | 3,797 | 6,411 | 7,281 | 14 | 4,213 | 6,960 | 7,830 |
| 25,350 | 25,400 | 0 | 3,789 | 6,401 | 7,271 | 10 | 4,213 | 6,960 | 7,830 |
| 25,400 | 25,450 | 0 | 3,781 | 6,390 | 7,260 | 7 | 4,213 | 6,960 | 7,830 |
| 25,450 | 25,500 | 0 | 3,773 | 6,380 | 7,250 | 3 | 4,213 | 6,960 | 7,830 |
| 25,500 | 25,550 | 0 | 3,765 | 6,369 | 7,239 | *
* If the amount you are looking up from the worksheet is at least $25,500 but less than $25,511, and you have no qualifying children who have valid SSNs, your credit is $0. If the amount you are looking up from the worksheet is $25,511 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit. |
4,213 | 6,960 | 7,830 |
| 25,550 | 25,600 | 0 | 3,757 | 6,359 | 7,229 | 0 | 4,213 | 6,960 | 7,830 |
| 25,600 | 25,650 | 0 | 3,749 | 6,348 | 7,218 | 0 | 4,213 | 6,960 | 7,830 |
| 25,650 | 25,700 | 0 | 3,741 | 6,338 | 7,208 | 0 | 4,213 | 6,960 | 7,830 |
| 25,700 | 25,750 | 0 | 3,733 | 6,327 | 7,197 | 0 | 4,213 | 6,960 | 7,830 |
| 25,750 | 25,800 | 0 | 3,725 | 6,317 | 7,187 | 0 | 4,213 | 6,960 | 7,830 |
| 25,800 | 25,850 | 0 | 3,717 | 6,306 | 7,176 | 0 | 4,213 | 6,960 | 7,830 |
| 25,850 | 25,900 | 0 | 3,709 | 6,296 | 7,166 | 0 | 4,213 | 6,960 | 7,830 |
| 25,900 | 25,950 | 0 | 3,701 | 6,285 | 7,155 | 0 | 4,213 | 6,960 | 7,830 |
| 25,950 | 26,000 | 0 | 3,693 | 6,274 | 7,144 | 0 | 4,213 | 6,960 | 7,830 |
| 26,000 | 26,050 | 0 | 3,685 | 6,264 | 7,134 | 0 | 4,213 | 6,960 | 7,830 |
| 26,050 | 26,100 | 0 | 3,677 | 6,253 | 7,123 | 0 | 4,213 | 6,960 | 7,830 |
| 26,100 | 26,150 | 0 | 3,669 | 6,243 | 7,113 | 0 | 4,213 | 6,960 | 7,830 |
| 26,150 | 26,200 | 0 | 3,661 | 6,232 | 7,102 | 0 | 4,213 | 6,960 | 7,830 |
| 26,200 | 26,250 | 0 | 3,653 | 6,222 | 7,092 | 0 | 4,213 | 6,960 | 7,830 |
| 26,250 | 26,300 | 0 | 3,645 | 6,211 | 7,081 | 0 | 4,213 | 6,960 | 7,830 |
| 26,300 | 26,350 | 0 | 3,637 | 6,201 | 7,071 | 0 | 4,213 | 6,960 | 7,830 |
| 26,350 | 26,400 | 0 | 3,629 | 6,190 | 7,060 | 0 | 4,213 | 6,960 | 7,830 |
| 26,400 | 26,450 | 0 | 3,621 | 6,180 | 7,050 | 0 | 4,213 | 6,960 | 7,830 |
| 26,450 | 26,500 | 0 | 3,613 | 6,169 | 7,039 | 0 | 4,213 | 6,960 | 7,830 |
| 26,500 | 26,550 | 0 | 3,605 | 6,159 | 7,029 | 0 | 4,213 | 6,960 | 7,830 |
| 26,550 | 26,600 | 0 | 3,597 | 6,148 | 7,018 | 0 | 4,213 | 6,960 | 7,830 |
| 26,600 | 26,650 | 0 | 3,589 | 6,138 | 7,008 | 0 | 4,213 | 6,960 | 7,830 |
| 26,650 | 26,700 | 0 | 3,581 | 6,127 | 6,997 | 0 | 4,213 | 6,960 | 7,830 |
| 26,700 | 26,750 | 0 | 3,573 | 6,117 | 6,987 | 0 | 4,213 | 6,960 | 7,830 |
| 26,750 | 26,800 | 0 | 3,565 | 6,106 | 6,976 | 0 | 4,213 | 6,960 | 7,830 |
| 26,800 | 26,850 | 0 | 3,557 | 6,095 | 6,965 | 0 | 4,213 | 6,960 | 7,830 |
| 26,850 | 26,900 | 0 | 3,549 | 6,085 | 6,955 | 0 | 4,213 | 6,960 | 7,830 |
| 26,900 | 26,950 | 0 | 3,541 | 6,074 | 6,944 | 0 | 4,213 | 6,960 | 7,830 |
| 26,950 | 27,000 | 0 | 3,533 | 6,064 | 6,934 | 0 | 4,213 | 6,960 | 7,830 |
| 27,000 | 27,050 | 0 | 3,525 | 6,053 | 6,923 | 0 | 4,213 | 6,960 | 7,830 |
| 27,050 | 27,100 | 0 | 3,517 | 6,043 | 6,913 | 0 | 4,213 | 6,960 | 7,830 |
| 27,100 | 27,150 | 0 | 3,509 | 6,032 | 6,902 | 0 | 4,213 | 6,960 | 7,830 |
| 27,150 | 27,200 | 0 | 3,501 | 6,022 | 6,892 | 0 | 4,213 | 6,960 | 7,830 |
| 27,200 | 27,250 | 0 | 3,493 | 6,011 | 6,881 | 0 | 4,213 | 6,960 | 7,830 |
| 27,250 | 27,300 | 0 | 3,485 | 6,001 | 6,871 | 0 | 4,213 | 6,960 | 7,830 |
| 27,300 | 27,350 | 0 | 3,477 | 5,990 | 6,860 | 0 | 4,213 | 6,960 | 7,830 |
| 27,350 | 27,400 | 0 | 3,469 | 5,980 | 6,850 | 0 | 4,213 | 6,960 | 7,830 |
| 27,400 | 27,450 | 0 | 3,461 | 5,969 | 6,839 | 0 | 4,213 | 6,960 | 7,830 |
| 27,450 | 27,500 | 0 | 3,453 | 5,959 | 6,829 | 0 | 4,213 | 6,960 | 7,830 |
| 27,500 | 27,550 | 0 | 3,445 | 5,948 | 6,818 | 0 | 4,213 | 6,960 | 7,830 |
| 27,550 | 27,600 | 0 | 3,437 | 5,938 | 6,808 | 0 | 4,213 | 6,960 | 7,830 |
| 27,600 | 27,650 | 0 | 3,429 | 5,927 | 6,797 | 0 | 4,213 | 6,960 | 7,830 |
| 27,650 | 27,700 | 0 | 3,421 | 5,916 | 6,786 | 0 | 4,213 | 6,960 | 7,830 |
| 27,700 | 27,750 | 0 | 3,413 | 5,906 | 6,776 | 0 | 4,213 | 6,960 | 7,830 |
| 27,750 | 27,800 | 0 | 3,405 | 5,895 | 6,765 | 0 | 4,213 | 6,960 | 7,830 |
| 27,800 | 27,850 | 0 | 3,397 | 5,885 | 6,755 | 0 | 4,213 | 6,960 | 7,830 |
| 27,850 | 27,900 | 0 | 3,389 | 5,874 | 6,744 | 0 | 4,213 | 6,960 | 7,830 |
| 27,900 | 27,950 | 0 | 3,381 | 5,864 | 6,734 | 0 | 4,213 | 6,960 | 7,830 |
| 27,950 | 28,000 | 0 | 3,373 | 5,853 | 6,723 | 0 | 4,213 | 6,960 | 7,830 |
| 28,000 | 28,050 | 0 | 3,365 | 5,843 | 6,713 | 0 | 4,213 | 6,960 | 7,830 |
| 28,050 | 28,100 | 0 | 3,357 | 5,832 | 6,702 | 0 | 4,213 | 6,960 | 7,830 |
| 28,100 | 28,150 | 0 | 3,349 | 5,822 | 6,692 | 0 | 4,213 | 6,960 | 7,830 |
| 28,150 | 28,200 | 0 | 3,341 | 5,811 | 6,681 | 0 | 4,213 | 6,960 | 7,830 |
| 28,200 | 28,250 | 0 | 3,333 | 5,801 | 6,671 | 0 | 4,213 | 6,960 | 7,830 |
| 28,250 | 28,300 | 0 | 3,325 | 5,790 | 6,660 | 0 | 4,213 | 6,960 | 7,830 |
| 28,300 | 28,350 | 0 | 3,317 | 5,780 | 6,650 | 0 | 4,213 | 6,960 | 7,830 |
| 28,350 | 28,400 | 0 | 3,309 | 5,769 | 6,639 | 0 | 4,213 | 6,960 | 7,830 |
| 28,400 | 28,450 | 0 | 3,301 | 5,759 | 6,629 | 0 | 4,213 | 6,960 | 7,830 |
| 28,450 | 28,500 | 0 | 3,293 | 5,748 | 6,618 | 0 | 4,213 | 6,960 | 7,830 |
| 28,500 | 28,550 | 0 | 3,285 | 5,737 | 6,607 | 0 | 4,213 | 6,960 | 7,830 |
| 28,550 | 28,600 | 0 | 3,277 | 5,727 | 6,597 | 0 | 4,213 | 6,960 | 7,830 |
| 28,600 | 28,650 | 0 | 3,269 | 5,716 | 6,586 | 0 | 4,213 | 6,960 | 7,830 |
| 28,650 | 28,700 | 0 | 3,261 | 5,706 | 6,576 | 0 | 4,213 | 6,960 | 7,830 |
| 28,700 | 28,750 | 0 | 3,253 | 5,695 | 6,565 | 0 | 4,213 | 6,960 | 7,830 |
| 28,750 | 28,800 | 0 | 3,245 | 5,685 | 6,555 | 0 | 4,213 | 6,960 | 7,830 |
| 28,800 | 28,850 | 0 | 3,237 | 5,674 | 6,544 | 0 | 4,213 | 6,960 | 7,830 |
| 28,850 | 28,900 | 0 | 3,229 | 5,664 | 6,534 | 0 | 4,213 | 6,960 | 7,830 |
| 28,900 | 28,950 | 0 | 3,221 | 5,653 | 6,523 | 0 | 4,213 | 6,960 | 7,830 |
| 28,950 | 29,000 | 0 | 3,213 | 5,643 | 6,513 | 0 | 4,213 | 6,960 | 7,830 |
| 29,000 | 29,050 | 0 | 3,205 | 5,632 | 6,502 | 0 | 4,213 | 6,960 | 7,830 |
| 29,050 | 29,100 | 0 | 3,197 | 5,622 | 6,492 | 0 | 4,213 | 6,960 | 7,830 |
| 29,100 | 29,150 | 0 | 3,189 | 5,611 | 6,481 | 0 | 4,213 | 6,960 | 7,830 |
| 29,150 | 29,200 | 0 | 3,181 | 5,601 | 6,471 | 0 | 4,213 | 6,960 | 7,830 |
| 29,200 | 29,250 | 0 | 3,174 | 5,590 | 6,460 | 0 | 4,213 | 6,960 | 7,830 |
| 29,250 | 29,300 | 0 | 3,166 | 5,580 | 6,450 | 0 | 4,213 | 6,960 | 7,830 |
| 29,300 | 29,350 | 0 | 3,158 | 5,569 | 6,439 | 0 | 4,213 | 6,960 | 7,830 |
| 29,350 | 29,400 | 0 | 3,150 | 5,558 | 6,428 | 0 | 4,213 | 6,960 | 7,830 |
| 29,400 | 29,450 | 0 | 3,142 | 5,548 | 6,418 | 0 | 4,213 | 6,960 | 7,830 |
| 29,450 | 29,500 | 0 | 3,134 | 5,537 | 6,407 | 0 | 4,213 | 6,960 | 7,830 |
| 29,500 | 29,550 | 0 | 3,126 | 5,527 | 6,397 | 0 | 4,213 | 6,960 | 7,830 |
| 29,550 | 29,600 | 0 | 3,118 | 5,516 | 6,386 | 0 | 4,213 | 6,960 | 7,830 |
| 29,600 | 29,650 | 0 | 3,110 | 5,506 | 6,376 | 0 | 4,213 | 6,960 | 7,830 |
| 29,650 | 29,700 | 0 | 3,102 | 5,495 | 6,365 | 0 | 4,207 | 6,953 | 7,823 |
| 29,700 | 29,750 | 0 | 3,094 | 5,485 | 6,355 | 0 | 4,199 | 6,942 | 7,812 |
| 29,750 | 29,800 | 0 | 3,086 | 5,474 | 6,344 | 0 | 4,191 | 6,932 | 7,802 |
| 29,800 | 29,850 | 0 | 3,078 | 5,464 | 6,334 | 0 | 4,183 | 6,921 | 7,791 |
| 29,850 | 29,900 | 0 | 3,070 | 5,453 | 6,323 | 0 | 4,175 | 6,911 | 7,781 |
| 29,900 | 29,950 | 0 | 3,062 | 5,443 | 6,313 | 0 | 4,167 | 6,900 | 7,770 |
| 29,950 | 30,000 | 0 | 3,054 | 5,432 | 6,302 | 0 | 4,159 | 6,889 | 7,759 |
| 30,000 | 30,050 | 0 | 3,046 | 5,422 | 6,292 | 0 | 4,151 | 6,879 | 7,749 |
| 30,050 | 30,100 | 0 | 3,038 | 5,411 | 6,281 | 0 | 4,143 | 6,868 | 7,738 |
| 30,100 | 30,150 | 0 | 3,030 | 5,401 | 6,271 | 0 | 4,135 | 6,858 | 7,728 |
| 30,150 | 30,200 | 0 | 3,022 | 5,390 | 6,260 | 0 | 4,128 | 6,847 | 7,717 |
| 30,200 | 30,250 | 0 | 3,014 | 5,379 | 6,249 | 0 | 4,120 | 6,837 | 7,707 |
| 30,250 | 30,300 | 0 | 3,006 | 5,369 | 6,239 | 0 | 4,112 | 6,826 | 7,696 |
| 30,300 | 30,350 | 0 | 2,998 | 5,358 | 6,228 | 0 | 4,104 | 6,816 | 7,686 |
| 30,350 | 30,400 | 0 | 2,990 | 5,348 | 6,218 | 0 | 4,096 | 6,805 | 7,675 |
| 30,400 | 30,450 | 0 | 2,982 | 5,337 | 6,207 | 0 | 4,088 | 6,795 | 7,665 |
| 30,450 | 30,500 | 0 | 2,974 | 5,327 | 6,197 | 0 | 4,080 | 6,784 | 7,654 |
| 30,500 | 30,550 | 0 | 2,966 | 5,316 | 6,186 | 0 | 4,072 | 6,774 | 7,644 |
| 30,550 | 30,600 | 0 | 2,958 | 5,306 | 6,176 | 0 | 4,064 | 6,763 | 7,633 |
| 30,600 | 30,650 | 0 | 2,950 | 5,295 | 6,165 | 0 | 4,056 | 6,753 | 7,623 |
| 30,650 | 30,700 | 0 | 2,942 | 5,285 | 6,155 | 0 | 4,048 | 6,742 | 7,612 |
| 30,700 | 30,750 | 0 | 2,934 | 5,274 | 6,144 | 0 | 4,040 | 6,731 | 7,601 |
| 30,750 | 30,800 | 0 | 2,926 | 5,264 | 6,134 | 0 | 4,032 | 6,721 | 7,591 |
| 30,800 | 30,850 | 0 | 2,918 | 5,253 | 6,123 | 0 | 4,024 | 6,710 | 7,580 |
| 30,850 | 30,900 | 0 | 2,910 | 5,243 | 6,113 | 0 | 4,016 | 6,700 | 7,570 |
| 30,900 | 30,950 | 0 | 2,902 | 5,232 | 6,102 | 0 | 4,008 | 6,689 | 7,559 |
| 30,950 | 31,000 | 0 | 2,894 | 5,221 | 6,091 | 0 | 4,000 | 6,679 | 7,549 |
| 31,000 | 31,050 | 0 | 2,886 | 5,211 | 6,081 | 0 | 3,992 | 6,668 | 7,538 |
| 31,050 | 31,100 | 0 | 2,878 | 5,200 | 6,070 | 0 | 3,984 | 6,658 | 7,528 |
| 31,100 | 31,150 | 0 | 2,870 | 5,190 | 6,060 | 0 | 3,976 | 6,647 | 7,517 |
| 31,150 | 31,200 | 0 | 2,862 | 5,179 | 6,049 | 0 | 3,968 | 6,637 | 7,507 |
| 31,200 | 31,250 | 0 | 2,854 | 5,169 | 6,039 | 0 | 3,960 | 6,626 | 7,496 |
| 31,250 | 31,300 | 0 | 2,846 | 5,158 | 6,028 | 0 | 3,952 | 6,616 | 7,486 |
| 31,300 | 31,350 | 0 | 2,838 | 5,148 | 6,018 | 0 | 3,944 | 6,605 | 7,475 |
| 31,350 | 31,400 | 0 | 2,830 | 5,137 | 6,007 | 0 | 3,936 | 6,595 | 7,465 |
| 31,400 | 31,450 | 0 | 2,822 | 5,127 | 5,997 | 0 | 3,928 | 6,584 | 7,454 |
| 31,450 | 31,500 | 0 | 2,814 | 5,116 | 5,986 | 0 | 3,920 | 6,574 | 7,444 |
| 31,500 | 31,550 | 0 | 2,806 | 5,106 | 5,976 | 0 | 3,912 | 6,563 | 7,433 |
| 31,550 | 31,600 | 0 | 2,798 | 5,095 | 5,965 | 0 | 3,904 | 6,552 | 7,422 |
| 31,600 | 31,650 | 0 | 2,790 | 5,085 | 5,955 | 0 | 3,896 | 6,542 | 7,412 |
| 31,650 | 31,700 | 0 | 2,782 | 5,074 | 5,944 | 0 | 3,888 | 6,531 | 7,401 |
| 31,700 | 31,750 | 0 | 2,774 | 5,064 | 5,934 | 0 | 3,880 | 6,521 | 7,391 |
| 31,750 | 31,800 | 0 | 2,766 | 5,053 | 5,923 | 0 | 3,872 | 6,510 | 7,380 |
| 31,800 | 31,850 | 0 | 2,758 | 5,042 | 5,912 | 0 | 3,864 | 6,500 | 7,370 |
| 31,850 | 31,900 | 0 | 2,750 | 5,032 | 5,902 | 0 | 3,856 | 6,489 | 7,359 |
| 31,900 | 31,950 | 0 | 2,742 | 5,021 | 5,891 | 0 | 3,848 | 6,479 | 7,349 |
| 31,950 | 32,000 | 0 | 2,734 | 5,011 | 5,881 | 0 | 3,840 | 6,468 | 7,338 |
| 32,000 | 32,050 | 0 | 2,726 | 5,000 | 5,870 | 0 | 3,832 | 6,458 | 7,328 |
| 32,050 | 32,100 | 0 | 2,718 | 4,990 | 5,860 | 0 | 3,824 | 6,447 | 7,317 |
| 32,100 | 32,150 | 0 | 2,710 | 4,979 | 5,849 | 0 | 3,816 | 6,437 | 7,307 |
| 32,150 | 32,200 | 0 | 2,702 | 4,969 | 5,839 | 0 | 3,808 | 6,426 | 7,296 |
| 32,200 | 32,250 | 0 | 2,694 | 4,958 | 5,828 | 0 | 3,800 | 6,416 | 7,286 |
| 32,250 | 32,300 | 0 | 2,686 | 4,948 | 5,818 | 0 | 3,792 | 6,405 | 7,275 |
| 32,300 | 32,350 | 0 | 2,678 | 4,937 | 5,807 | 0 | 3,784 | 6,395 | 7,265 |
| 32,350 | 32,400 | 0 | 2,670 | 4,927 | 5,797 | 0 | 3,776 | 6,384 | 7,254 |
| 32,400 | 32,450 | 0 | 2,662 | 4,916 | 5,786 | 0 | 3,768 | 6,373 | 7,243 |
| 32,450 | 32,500 | 0 | 2,654 | 4,906 | 5,776 | 0 | 3,760 | 6,363 | 7,233 |
| 32,500 | 32,550 | 0 | 2,646 | 4,895 | 5,765 | 0 | 3,752 | 6,352 | 7,222 |
| 32,550 | 32,600 | 0 | 2,638 | 4,885 | 5,755 | 0 | 3,744 | 6,342 | 7,212 |
| 32,600 | 32,650 | 0 | 2,630 | 4,874 | 5,744 | 0 | 3,736 | 6,331 | 7,201 |
| 32,650 | 32,700 | 0 | 2,622 | 4,863 | 5,733 | 0 | 3,728 | 6,321 | 7,191 |
| 32,700 | 32,750 | 0 | 2,614 | 4,853 | 5,723 | 0 | 3,720 | 6,310 | 7,180 |
| 32,750 | 32,800 | 0 | 2,606 | 4,842 | 5,712 | 0 | 3,712 | 6,300 | 7,170 |
| 32,800 | 32,850 | 0 | 2,598 | 4,832 | 5,702 | 0 | 3,704 | 6,289 | 7,159 |
| 32,850 | 32,900 | 0 | 2,590 | 4,821 | 5,691 | 0 | 3,696 | 6,279 | 7,149 |
| 32,900 | 32,950 | 0 | 2,582 | 4,811 | 5,681 | 0 | 3,688 | 6,268 | 7,138 |
| 32,950 | 33,000 | 0 | 2,574 | 4,800 | 5,670 | 0 | 3,680 | 6,258 | 7,128 |
| 33,000 | 33,050 | 0 | 2,566 | 4,790 | 5,660 | 0 | 3,672 | 6,247 | 7,117 |
| 33,050 | 33,100 | 0 | 2,558 | 4,779 | 5,649 | 0 | 3,664 | 6,237 | 7,107 |
| 33,100 | 33,150 | 0 | 2,550 | 4,769 | 5,639 | 0 | 3,656 | 6,226 | 7,096 |
| 33,150 | 33,200 | 0 | 2,542 | 4,758 | 5,628 | 0 | 3,648 | 6,216 | 7,086 |
| 33,200 | 33,250 | 0 | 2,534 | 4,748 | 5,618 | 0 | 3,640 | 6,205 | 7,075 |
| 33,250 | 33,300 | 0 | 2,526 | 4,737 | 5,607 | 0 | 3,632 | 6,194 | 7,064 |
| 33,300 | 33,350 | 0 | 2,518 | 4,727 | 5,597 | 0 | 3,624 | 6,184 | 7,054 |
| 33,350 | 33,400 | 0 | 2,510 | 4,716 | 5,586 | 0 | 3,616 | 6,173 | 7,043 |
| 33,400 | 33,450 | 0 | 2,502 | 4,706 | 5,576 | 0 | 3,608 | 6,163 | 7,033 |
| 33,450 | 33,500 | 0 | 2,494 | 4,695 | 5,565 | 0 | 3,600 | 6,152 | 7,022 |
| 33,500 | 33,550 | 0 | 2,486 | 4,684 | 5,554 | 0 | 3,592 | 6,142 | 7,012 |
| 33,550 | 33,600 | 0 | 2,478 | 4,674 | 5,544 | 0 | 3,584 | 6,131 | 7,001 |
| 33,600 | 33,650 | 0 | 2,470 | 4,663 | 5,533 | 0 | 3,576 | 6,121 | 6,991 |
| 33,650 | 33,700 | 0 | 2,462 | 4,653 | 5,523 | 0 | 3,568 | 6,110 | 6,980 |
| 33,700 | 33,750 | 0 | 2,454 | 4,642 | 5,512 | 0 | 3,560 | 6,100 | 6,970 |
| 33,750 | 33,800 | 0 | 2,446 | 4,632 | 5,502 | 0 | 3,552 | 6,089 | 6,959 |
| 33,800 | 33,850 | 0 | 2,438 | 4,621 | 5,491 | 0 | 3,544 | 6,079 | 6,949 |
| 33,850 | 33,900 | 0 | 2,430 | 4,611 | 5,481 | 0 | 3,536 | 6,068 | 6,938 |
| 33,900 | 33,950 | 0 | 2,422 | 4,600 | 5,470 | 0 | 3,528 | 6,058 | 6,928 |
| 33,950 | 34,000 | 0 | 2,414 | 4,590 | 5,460 | 0 | 3,520 | 6,047 | 6,917 |
| 34,000 | 34,050 | 0 | 2,406 | 4,579 | 5,449 | 0 | 3,512 | 6,037 | 6,907 |
| 34,050 | 34,100 | 0 | 2,398 | 4,569 | 5,439 | 0 | 3,504 | 6,026 | 6,896 |
| 34,100 | 34,150 | 0 | 2,390 | 4,558 | 5,428 | 0 | 3,496 | 6,015 | 6,885 |
| 34,150 | 34,200 | 0 | 2,382 | 4,548 | 5,418 | 0 | 3,488 | 6,005 | 6,875 |
| 34,200 | 34,250 | 0 | 2,375 | 4,537 | 5,407 | 0 | 3,480 | 5,994 | 6,864 |
| 34,250 | 34,300 | 0 | 2,367 | 4,527 | 5,397 | 0 | 3,472 | 5,984 | 6,854 |
| 34,300 | 34,350 | 0 | 2,359 | 4,516 | 5,386 | 0 | 3,464 | 5,973 | 6,843 |
| 34,350 | 34,400 | 0 | 2,351 | 4,505 | 5,375 | 0 | 3,456 | 5,963 | 6,833 |
| 34,400 | 34,450 | 0 | 2,343 | 4,495 | 5,365 | 0 | 3,448 | 5,952 | 6,822 |
| 34,450 | 34,500 | 0 | 2,335 | 4,484 | 5,354 | 0 | 3,440 | 5,942 | 6,812 |
| 34,500 | 34,550 | 0 | 2,327 | 4,474 | 5,344 | 0 | 3,432 | 5,931 | 6,801 |
| 34,550 | 34,600 | 0 | 2,319 | 4,463 | 5,333 | 0 | 3,424 | 5,921 | 6,791 |
| 34,600 | 34,650 | 0 | 2,311 | 4,453 | 5,323 | 0 | 3,416 | 5,910 | 6,780 |
| 34,650 | 34,700 | 0 | 2,303 | 4,442 | 5,312 | 0 | 3,408 | 5,900 | 6,770 |
| 34,700 | 34,750 | 0 | 2,295 | 4,432 | 5,302 | 0 | 3,400 | 5,889 | 6,759 |
| 34,750 | 34,800 | 0 | 2,287 | 4,421 | 5,291 | 0 | 3,392 | 5,879 | 6,749 |
| 34,800 | 34,850 | 0 | 2,279 | 4,411 | 5,281 | 0 | 3,384 | 5,868 | 6,738 |
| 34,850 | 34,900 | 0 | 2,271 | 4,400 | 5,270 | 0 | 3,376 | 5,858 | 6,728 |
| 34,900 | 34,950 | 0 | 2,263 | 4,390 | 5,260 | 0 | 3,368 | 5,847 | 6,717 |
| 34,950 | 35,000 | 0 | 2,255 | 4,379 | 5,249 | 0 | 3,360 | 5,836 | 6,706 |
| 35,000 | 35,050 | 0 | 2,247 | 4,369 | 5,239 | 0 | 3,352 | 5,826 | 6,696 |
| 35,050 | 35,100 | 0 | 2,239 | 4,358 | 5,228 | 0 | 3,344 | 5,815 | 6,685 |
| 35,100 | 35,150 | 0 | 2,231 | 4,348 | 5,218 | 0 | 3,336 | 5,805 | 6,675 |
| 35,150 | 35,200 | 0 | 2,223 | 4,337 | 5,207 | 0 | 3,329 | 5,794 | 6,664 |
| 35,200 | 35,250 | 0 | 2,215 | 4,326 | 5,196 | 0 | 3,321 | 5,784 | 6,654 |
| 35,250 | 35,300 | 0 | 2,207 | 4,316 | 5,186 | 0 | 3,313 | 5,773 | 6,643 |
| 35,300 | 35,350 | 0 | 2,199 | 4,305 | 5,175 | 0 | 3,305 | 5,763 | 6,633 |
| 35,350 | 35,400 | 0 | 2,191 | 4,295 | 5,165 | 0 | 3,297 | 5,752 | 6,622 |
| 35,400 | 35,450 | 0 | 2,183 | 4,284 | 5,154 | 0 | 3,289 | 5,742 | 6,612 |
| 35,450 | 35,500 | 0 | 2,175 | 4,274 | 5,144 | 0 | 3,281 | 5,731 | 6,601 |
| 35,500 | 35,550 | 0 | 2,167 | 4,263 | 5,133 | 0 | 3,273 | 5,721 | 6,591 |
| 35,550 | 35,600 | 0 | 2,159 | 4,253 | 5,123 | 0 | 3,265 | 5,710 | 6,580 |
| 35,600 | 35,650 | 0 | 2,151 | 4,242 | 5,112 | 0 | 3,257 | 5,700 | 6,570 |
| 35,650 | 35,700 | 0 | 2,143 | 4,232 | 5,102 | 0 | 3,249 | 5,689 | 6,559 |
| 35,700 | 35,750 | 0 | 2,135 | 4,221 | 5,091 | 0 | 3,241 | 5,678 | 6,548 |
| 35,750 | 35,800 | 0 | 2,127 | 4,211 | 5,081 | 0 | 3,233 | 5,668 | 6,538 |
| 35,800 | 35,850 | 0 | 2,119 | 4,200 | 5,070 | 0 | 3,225 | 5,657 | 6,527 |
| 35,850 | 35,900 | 0 | 2,111 | 4,190 | 5,060 | 0 | 3,217 | 5,647 | 6,517 |
| 35,900 | 35,950 | 0 | 2,103 | 4,179 | 5,049 | 0 | 3,209 | 5,636 | 6,506 |
| 35,950 | 36,000 | 0 | 2,095 | 4,168 | 5,038 | 0 | 3,201 | 5,626 | 6,496 |
| 36,000 | 36,050 | 0 | 2,087 | 4,158 | 5,028 | 0 | 3,193 | 5,615 | 6,485 |
| 36,050 | 36,100 | 0 | 2,079 | 4,147 | 5,017 | 0 | 3,185 | 5,605 | 6,475 |
| 36,100 | 36,150 | 0 | 2,071 | 4,137 | 5,007 | 0 | 3,177 | 5,594 | 6,464 |
| 36,150 | 36,200 | 0 | 2,063 | 4,126 | 4,996 | 0 | 3,169 | 5,584 | 6,454 |
| 36,200 | 36,250 | 0 | 2,055 | 4,116 | 4,986 | 0 | 3,161 | 5,573 | 6,443 |
| 36,250 | 36,300 | 0 | 2,047 | 4,105 | 4,975 | 0 | 3,153 | 5,563 | 6,433 |
| 36,300 | 36,350 | 0 | 2,039 | 4,095 | 4,965 | 0 | 3,145 | 5,552 | 6,422 |
| 36,350 | 36,400 | 0 | 2,031 | 4,084 | 4,954 | 0 | 3,137 | 5,542 | 6,412 |
| 36,400 | 36,450 | 0 | 2,023 | 4,074 | 4,944 | 0 | 3,129 | 5,531 | 6,401 |
| 36,450 | 36,500 | 0 | 2,015 | 4,063 | 4,933 | 0 | 3,121 | 5,521 | 6,391 |
| 36,500 | 36,550 | 0 | 2,007 | 4,053 | 4,923 | 0 | 3,113 | 5,510 | 6,380 |
| 36,550 | 36,600 | 0 | 1,999 | 4,042 | 4,912 | 0 | 3,105 | 5,499 | 6,369 |
| 36,600 | 36,650 | 0 | 1,991 | 4,032 | 4,902 | 0 | 3,097 | 5,489 | 6,359 |
| 36,650 | 36,700 | 0 | 1,983 | 4,021 | 4,891 | 0 | 3,089 | 5,478 | 6,348 |
| 36,700 | 36,750 | 0 | 1,975 | 4,011 | 4,881 | 0 | 3,081 | 5,468 | 6,338 |
| 36,750 | 36,800 | 0 | 1,967 | 4,000 | 4,870 | 0 | 3,073 | 5,457 | 6,327 |
| 36,800 | 36,850 | 0 | 1,959 | 3,989 | 4,859 | 0 | 3,065 | 5,447 | 6,317 |
| 36,850 | 36,900 | 0 | 1,951 | 3,979 | 4,849 | 0 | 3,057 | 5,436 | 6,306 |
| 36,900 | 36,950 | 0 | 1,943 | 3,968 | 4,838 | 0 | 3,049 | 5,426 | 6,296 |
| 36,950 | 37,000 | 0 | 1,935 | 3,958 | 4,828 | 0 | 3,041 | 5,415 | 6,285 |
| 37,000 | 37,050 | 0 | 1,927 | 3,947 | 4,817 | 0 | 3,033 | 5,405 | 6,275 |
| 37,050 | 37,100 | 0 | 1,919 | 3,937 | 4,807 | 0 | 3,025 | 5,394 | 6,264 |
| 37,100 | 37,150 | 0 | 1,911 | 3,926 | 4,796 | 0 | 3,017 | 5,384 | 6,254 |
| 37,150 | 37,200 | 0 | 1,903 | 3,916 | 4,786 | 0 | 3,009 | 5,373 | 6,243 |
| 37,200 | 37,250 | 0 | 1,895 | 3,905 | 4,775 | 0 | 3,001 | 5,363 | 6,233 |
| 37,250 | 37,300 | 0 | 1,887 | 3,895 | 4,765 | 0 | 2,993 | 5,352 | 6,222 |
| 37,300 | 37,350 | 0 | 1,879 | 3,884 | 4,754 | 0 | 2,985 | 5,342 | 6,212 |
| 37,350 | 37,400 | 0 | 1,871 | 3,874 | 4,744 | 0 | 2,977 | 5,331 | 6,201 |
| 37,400 | 37,450 | 0 | 1,863 | 3,863 | 4,733 | 0 | 2,969 | 5,320 | 6,190 |
| 37,450 | 37,500 | 0 | 1,855 | 3,853 | 4,723 | 0 | 2,961 | 5,310 | 6,180 |
| 37,500 | 37,550 | 0 | 1,847 | 3,842 | 4,712 | 0 | 2,953 | 5,299 | 6,169 |
| 37,550 | 37,600 | 0 | 1,839 | 3,832 | 4,702 | 0 | 2,945 | 5,289 | 6,159 |
| 37,600 | 37,650 | 0 | 1,831 | 3,821 | 4,691 | 0 | 2,937 | 5,278 | 6,148 |
| 37,650 | 37,700 | 0 | 1,823 | 3,810 | 4,680 | 0 | 2,929 | 5,268 | 6,138 |
| 37,700 | 37,750 | 0 | 1,815 | 3,800 | 4,670 | 0 | 2,921 | 5,257 | 6,127 |
| 37,750 | 37,800 | 0 | 1,807 | 3,789 | 4,659 | 0 | 2,913 | 5,247 | 6,117 |
| 37,800 | 37,850 | 0 | 1,799 | 3,779 | 4,649 | 0 | 2,905 | 5,236 | 6,106 |
| 37,850 | 37,900 | 0 | 1,791 | 3,768 | 4,638 | 0 | 2,897 | 5,226 | 6,096 |
| 37,900 | 37,950 | 0 | 1,783 | 3,758 | 4,628 | 0 | 2,889 | 5,215 | 6,085 |
| 37,950 | 38,000 | 0 | 1,775 | 3,747 | 4,617 | 0 | 2,881 | 5,205 | 6,075 |
| 38,000 | 38,050 | 0 | 1,767 | 3,737 | 4,607 | 0 | 2,873 | 5,194 | 6,064 |
| 38,050 | 38,100 | 0 | 1,759 | 3,726 | 4,596 | 0 | 2,865 | 5,184 | 6,054 |
| 38,100 | 38,150 | 0 | 1,751 | 3,716 | 4,586 | 0 | 2,857 | 5,173 | 6,043 |
| 38,150 | 38,200 | 0 | 1,743 | 3,705 | 4,575 | 0 | 2,849 | 5,163 | 6,033 |
| 38,200 | 38,250 | 0 | 1,735 | 3,695 | 4,565 | 0 | 2,841 | 5,152 | 6,022 |
| 38,250 | 38,300 | 0 | 1,727 | 3,684 | 4,554 | 0 | 2,833 | 5,141 | 6,011 |
| 38,300 | 38,350 | 0 | 1,719 | 3,674 | 4,544 | 0 | 2,825 | 5,131 | 6,001 |
| 38,350 | 38,400 | 0 | 1,711 | 3,663 | 4,533 | 0 | 2,817 | 5,120 | 5,990 |
| 38,400 | 38,450 | 0 | 1,703 | 3,653 | 4,523 | 0 | 2,809 | 5,110 | 5,980 |
| 38,450 | 38,500 | 0 | 1,695 | 3,642 | 4,512 | 0 | 2,801 | 5,099 | 5,969 |
| 38,500 | 38,550 | 0 | 1,687 | 3,631 | 4,501 | 0 | 2,793 | 5,089 | 5,959 |
| 38,550 | 38,600 | 0 | 1,679 | 3,621 | 4,491 | 0 | 2,785 | 5,078 | 5,948 |
| 38,600 | 38,650 | 0 | 1,671 | 3,610 | 4,480 | 0 | 2,777 | 5,068 | 5,938 |
| 38,650 | 38,700 | 0 | 1,663 | 3,600 | 4,470 | 0 | 2,769 | 5,057 | 5,927 |
| 38,700 | 38,750 | 0 | 1,655 | 3,589 | 4,459 | 0 | 2,761 | 5,047 | 5,917 |
| 38,750 | 38,800 | 0 | 1,647 | 3,579 | 4,449 | 0 | 2,753 | 5,036 | 5,906 |
| 38,800 | 38,850 | 0 | 1,639 | 3,568 | 4,438 | 0 | 2,745 | 5,026 | 5,896 |
| 38,850 | 38,900 | 0 | 1,631 | 3,558 | 4,428 | 0 | 2,737 | 5,015 | 5,885 |
| 38,900 | 38,950 | 0 | 1,623 | 3,547 | 4,417 | 0 | 2,729 | 5,005 | 5,875 |
| 38,950 | 39,000 | 0 | 1,615 | 3,537 | 4,407 | 0 | 2,721 | 4,994 | 5,864 |
| 39,000 | 39,050 | 0 | 1,607 | 3,526 | 4,396 | 0 | 2,713 | 4,984 | 5,854 |
| 39,050 | 39,100 | 0 | 1,599 | 3,516 | 4,386 | 0 | 2,705 | 4,973 | 5,843 |
| 39,100 | 39,150 | 0 | 1,591 | 3,505 | 4,375 | 0 | 2,697 | 4,962 | 5,832 |
| 39,150 | 39,200 | 0 | 1,583 | 3,495 | 4,365 | 0 | 2,689 | 4,952 | 5,822 |
| 39,200 | 39,250 | 0 | 1,576 | 3,484 | 4,354 | 0 | 2,681 | 4,941 | 5,811 |
| 39,250 | 39,300 | 0 | 1,568 | 3,474 | 4,344 | 0 | 2,673 | 4,931 | 5,801 |
| 39,300 | 39,350 | 0 | 1,560 | 3,463 | 4,333 | 0 | 2,665 | 4,920 | 5,790 |
| 39,350 | 39,400 | 0 | 1,552 | 3,452 | 4,322 | 0 | 2,657 | 4,910 | 5,780 |
| 39,400 | 39,450 | 0 | 1,544 | 3,442 | 4,312 | 0 | 2,649 | 4,899 | 5,769 |
| 39,450 | 39,500 | 0 | 1,536 | 3,431 | 4,301 | 0 | 2,641 | 4,889 | 5,759 |
| 39,500 | 39,550 | 0 | 1,528 | 3,421 | 4,291 | 0 | 2,633 | 4,878 | 5,748 |
| 39,550 | 39,600 | 0 | 1,520 | 3,410 | 4,280 | 0 | 2,625 | 4,868 | 5,738 |
| 39,600 | 39,650 | 0 | 1,512 | 3,400 | 4,270 | 0 | 2,617 | 4,857 | 5,727 |
| 39,650 | 39,700 | 0 | 1,504 | 3,389 | 4,259 | 0 | 2,609 | 4,847 | 5,717 |
| 39,700 | 39,750 | 0 | 1,496 | 3,379 | 4,249 | 0 | 2,601 | 4,836 | 5,706 |
| 39,750 | 39,800 | 0 | 1,488 | 3,368 | 4,238 | 0 | 2,593 | 4,826 | 5,696 |
| 39,800 | 39,850 | 0 | 1,480 | 3,358 | 4,228 | 0 | 2,585 | 4,815 | 5,685 |
| 39,850 | 39,900 | 0 | 1,472 | 3,347 | 4,217 | 0 | 2,577 | 4,805 | 5,675 |
| 39,900 | 39,950 | 0 | 1,464 | 3,337 | 4,207 | 0 | 2,569 | 4,794 | 5,664 |
| 39,950 | 40,000 | 0 | 1,456 | 3,326 | 4,196 | 0 | 2,561 | 4,783 | 5,653 |
| 40,000 | 40,050 | 0 | 1,448 | 3,316 | 4,186 | 0 | 2,553 | 4,773 | 5,643 |
| 40,050 | 40,100 | 0 | 1,440 | 3,305 | 4,175 | 0 | 2,545 | 4,762 | 5,632 |
| 40,100 | 40,150 | 0 | 1,432 | 3,295 | 4,165 | 0 | 2,537 | 4,752 | 5,622 |
| 40,150 | 40,200 | 0 | 1,424 | 3,284 | 4,154 | 0 | 2,530 | 4,741 | 5,611 |
| 40,200 | 40,250 | 0 | 1,416 | 3,273 | 4,143 | 0 | 2,522 | 4,731 | 5,601 |
| 40,250 | 40,300 | 0 | 1,408 | 3,263 | 4,133 | 0 | 2,514 | 4,720 | 5,590 |
| 40,300 | 40,350 | 0 | 1,400 | 3,252 | 4,122 | 0 | 2,506 | 4,710 | 5,580 |
| 40,350 | 40,400 | 0 | 1,392 | 3,242 | 4,112 | 0 | 2,498 | 4,699 | 5,569 |
| 40,400 | 40,450 | 0 | 1,384 | 3,231 | 4,101 | 0 | 2,490 | 4,689 | 5,559 |
| 40,450 | 40,500 | 0 | 1,376 | 3,221 | 4,091 | 0 | 2,482 | 4,678 | 5,548 |
| 40,500 | 40,550 | 0 | 1,368 | 3,210 | 4,080 | 0 | 2,474 | 4,668 | 5,538 |
| 40,550 | 40,600 | 0 | 1,360 | 3,200 | 4,070 | 0 | 2,466 | 4,657 | 5,527 |
| 40,600 | 40,650 | 0 | 1,352 | 3,189 | 4,059 | 0 | 2,458 | 4,647 | 5,517 |
| 40,650 | 40,700 | 0 | 1,344 | 3,179 | 4,049 | 0 | 2,450 | 4,636 | 5,506 |
| 40,700 | 40,750 | 0 | 1,336 | 3,168 | 4,038 | 0 | 2,442 | 4,625 | 5,495 |
| 40,750 | 40,800 | 0 | 1,328 | 3,158 | 4,028 | 0 | 2,434 | 4,615 | 5,485 |
| 40,800 | 40,850 | 0 | 1,320 | 3,147 | 4,017 | 0 | 2,426 | 4,604 | 5,474 |
| 40,850 | 40,900 | 0 | 1,312 | 3,137 | 4,007 | 0 | 2,418 | 4,594 | 5,464 |
| 40,900 | 40,950 | 0 | 1,304 | 3,126 | 3,996 | 0 | 2,410 | 4,583 | 5,453 |
| 40,950 | 41,000 | 0 | 1,296 | 3,115 | 3,985 | 0 | 2,402 | 4,573 | 5,443 |
| 41,000 | 41,050 | 0 | 1,288 | 3,105 | 3,975 | 0 | 2,394 | 4,562 | 5,432 |
| 41,050 | 41,100 | 0 | 1,280 | 3,094 | 3,964 | 0 | 2,386 | 4,552 | 5,422 |
| 41,100 | 41,150 | 0 | 1,272 | 3,084 | 3,954 | 0 | 2,378 | 4,541 | 5,411 |
| 41,150 | 41,200 | 0 | 1,264 | 3,073 | 3,943 | 0 | 2,370 | 4,531 | 5,401 |
| 41,200 | 41,250 | 0 | 1,256 | 3,063 | 3,933 | 0 | 2,362 | 4,520 | 5,390 |
| 41,250 | 41,300 | 0 | 1,248 | 3,052 | 3,922 | 0 | 2,354 | 4,510 | 5,380 |
| 41,300 | 41,350 | 0 | 1,240 | 3,042 | 3,912 | 0 | 2,346 | 4,499 | 5,369 |
| 41,350 | 41,400 | 0 | 1,232 | 3,031 | 3,901 | 0 | 2,338 | 4,489 | 5,359 |
| 41,400 | 41,450 | 0 | 1,224 | 3,021 | 3,891 | 0 | 2,330 | 4,478 | 5,348 |
| 41,450 | 41,500 | 0 | 1,216 | 3,010 | 3,880 | 0 | 2,322 | 4,468 | 5,338 |
| 41,500 | 41,550 | 0 | 1,208 | 3,000 | 3,870 | 0 | 2,314 | 4,457 | 5,327 |
| 41,550 | 41,600 | 0 | 1,200 | 2,989 | 3,859 | 0 | 2,306 | 4,446 | 5,316 |
| 41,600 | 41,650 | 0 | 1,192 | 2,979 | 3,849 | 0 | 2,298 | 4,436 | 5,306 |
| 41,650 | 41,700 | 0 | 1,184 | 2,968 | 3,838 | 0 | 2,290 | 4,425 | 5,295 |
| 41,700 | 41,750 | 0 | 1,176 | 2,958 | 3,828 | 0 | 2,282 | 4,415 | 5,285 |
| 41,750 | 41,800 | 0 | 1,168 | 2,947 | 3,817 | 0 | 2,274 | 4,404 | 5,274 |
| 41,800 | 41,850 | 0 | 1,160 | 2,936 | 3,806 | 0 | 2,266 | 4,394 | 5,264 |
| 41,850 | 41,900 | 0 | 1,152 | 2,926 | 3,796 | 0 | 2,258 | 4,383 | 5,253 |
| 41,900 | 41,950 | 0 | 1,144 | 2,915 | 3,785 | 0 | 2,250 | 4,373 | 5,243 |
| 41,950 | 42,000 | 0 | 1,136 | 2,905 | 3,775 | 0 | 2,242 | 4,362 | 5,232 |
| 42,000 | 42,050 | 0 | 1,128 | 2,894 | 3,764 | 0 | 2,234 | 4,352 | 5,222 |
| 42,050 | 42,100 | 0 | 1,120 | 2,884 | 3,754 | 0 | 2,226 | 4,341 | 5,211 |
| 42,100 | 42,150 | 0 | 1,112 | 2,873 | 3,743 | 0 | 2,218 | 4,331 | 5,201 |
| 42,150 | 42,200 | 0 | 1,104 | 2,863 | 3,733 | 0 | 2,210 | 4,320 | 5,190 |
| 42,200 | 42,250 | 0 | 1,096 | 2,852 | 3,722 | 0 | 2,202 | 4,310 | 5,180 |
| 42,250 | 42,300 | 0 | 1,088 | 2,842 | 3,712 | 0 | 2,194 | 4,299 | 5,169 |
| 42,300 | 42,350 | 0 | 1,080 | 2,831 | 3,701 | 0 | 2,186 | 4,289 | 5,159 |
| 42,350 | 42,400 | 0 | 1,072 | 2,821 | 3,691 | 0 | 2,178 | 4,278 | 5,148 |
| 42,400 | 42,450 | 0 | 1,064 | 2,810 | 3,680 | 0 | 2,170 | 4,267 | 5,137 |
| 42,450 | 42,500 | 0 | 1,056 | 2,800 | 3,670 | 0 | 2,162 | 4,257 | 5,127 |
| 42,500 | 42,550 | 0 | 1,048 | 2,789 | 3,659 | 0 | 2,154 | 4,246 | 5,116 |
| 42,550 | 42,600 | 0 | 1,040 | 2,779 | 3,649 | 0 | 2,146 | 4,236 | 5,106 |
| 42,600 | 42,650 | 0 | 1,032 | 2,768 | 3,638 | 0 | 2,138 | 4,225 | 5,095 |
| 42,650 | 42,700 | 0 | 1,024 | 2,757 | 3,627 | 0 | 2,130 | 4,215 | 5,085 |
| 42,700 | 42,750 | 0 | 1,016 | 2,747 | 3,617 | 0 | 2,122 | 4,204 | 5,074 |
| 42,750 | 42,800 | 0 | 1,008 | 2,736 | 3,606 | 0 | 2,114 | 4,194 | 5,064 |
| 42,800 | 42,850 | 0 | 1,000 | 2,726 | 3,596 | 0 | 2,106 | 4,183 | 5,053 |
| 42,850 | 42,900 | 0 | 992 | 2,715 | 3,585 | 0 | 2,098 | 4,173 | 5,043 |
| 42,900 | 42,950 | 0 | 984 | 2,705 | 3,575 | 0 | 2,090 | 4,162 | 5,032 |
| 42,950 | 43,000 | 0 | 976 | 2,694 | 3,564 | 0 | 2,082 | 4,152 | 5,022 |
| 43,000 | 43,050 | 0 | 968 | 2,684 | 3,554 | 0 | 2,074 | 4,141 | 5,011 |
| 43,050 | 43,100 | 0 | 960 | 2,673 | 3,543 | 0 | 2,066 | 4,131 | 5,001 |
| 43,100 | 43,150 | 0 | 952 | 2,663 | 3,533 | 0 | 2,058 | 4,120 | 4,990 |
| 43,150 | 43,200 | 0 | 944 | 2,652 | 3,522 | 0 | 2,050 | 4,110 | 4,980 |
| 43,200 | 43,250 | 0 | 936 | 2,642 | 3,512 | 0 | 2,042 | 4,099 | 4,969 |
| 43,250 | 43,300 | 0 | 928 | 2,631 | 3,501 | 0 | 2,034 | 4,088 | 4,958 |
| 43,300 | 43,350 | 0 | 920 | 2,621 | 3,491 | 0 | 2,026 | 4,078 | 4,948 |
| 43,350 | 43,400 | 0 | 912 | 2,610 | 3,480 | 0 | 2,018 | 4,067 | 4,937 |
| 43,400 | 43,450 | 0 | 904 | 2,600 | 3,470 | 0 | 2,010 | 4,057 | 4,927 |
| 43,450 | 43,500 | 0 | 896 | 2,589 | 3,459 | 0 | 2,002 | 4,046 | 4,916 |
| 43,500 | 43,550 | 0 | 888 | 2,578 | 3,448 | 0 | 1,994 | 4,036 | 4,906 |
| 43,550 | 43,600 | 0 | 880 | 2,568 | 3,438 | 0 | 1,986 | 4,025 | 4,895 |
| 43,600 | 43,650 | 0 | 872 | 2,557 | 3,427 | 0 | 1,978 | 4,015 | 4,885 |
| 43,650 | 43,700 | 0 | 864 | 2,547 | 3,417 | 0 | 1,970 | 4,004 | 4,874 |
| 43,700 | 43,750 | 0 | 856 | 2,536 | 3,406 | 0 | 1,962 | 3,994 | 4,864 |
| 43,750 | 43,800 | 0 | 848 | 2,526 | 3,396 | 0 | 1,954 | 3,983 | 4,853 |
| 43,800 | 43,850 | 0 | 840 | 2,515 | 3,385 | 0 | 1,946 | 3,973 | 4,843 |
| 43,850 | 43,900 | 0 | 832 | 2,505 | 3,375 | 0 | 1,938 | 3,962 | 4,832 |
| 43,900 | 43,950 | 0 | 824 | 2,494 | 3,364 | 0 | 1,930 | 3,952 | 4,822 |
| 43,950 | 44,000 | 0 | 816 | 2,484 | 3,354 | 0 | 1,922 | 3,941 | 4,811 |
| 44,000 | 44,050 | 0 | 808 | 2,473 | 3,343 | 0 | 1,914 | 3,931 | 4,801 |
| 44,050 | 44,100 | 0 | 800 | 2,463 | 3,333 | 0 | 1,906 | 3,920 | 4,790 |
| 44,100 | 44,150 | 0 | 792 | 2,452 | 3,322 | 0 | 1,898 | 3,909 | 4,779 |
| 44,150 | 44,200 | 0 | 784 | 2,442 | 3,312 | 0 | 1,890 | 3,899 | 4,769 |
| 44,200 | 44,250 | 0 | 777 | 2,431 | 3,301 | 0 | 1,882 | 3,888 | 4,758 |
| 44,250 | 44,300 | 0 | 769 | 2,421 | 3,291 | 0 | 1,874 | 3,878 | 4,748 |
| 44,300 | 44,350 | 0 | 761 | 2,410 | 3,280 | 0 | 1,866 | 3,867 | 4,737 |
| 44,350 | 44,400 | 0 | 753 | 2,399 | 3,269 | 0 | 1,858 | 3,857 | 4,727 |
| 44,400 | 44,450 | 0 | 745 | 2,389 | 3,259 | 0 | 1,850 | 3,846 | 4,716 |
| 44,450 | 44,500 | 0 | 737 | 2,378 | 3,248 | 0 | 1,842 | 3,836 | 4,706 |
| 44,500 | 44,550 | 0 | 729 | 2,368 | 3,238 | 0 | 1,834 | 3,825 | 4,695 |
| 44,550 | 44,600 | 0 | 721 | 2,357 | 3,227 | 0 | 1,826 | 3,815 | 4,685 |
| 44,600 | 44,650 | 0 | 713 | 2,347 | 3,217 | 0 | 1,818 | 3,804 | 4,674 |
| 44,650 | 44,700 | 0 | 705 | 2,336 | 3,206 | 0 | 1,810 | 3,794 | 4,664 |
| 44,700 | 44,750 | 0 | 697 | 2,326 | 3,196 | 0 | 1,802 | 3,783 | 4,653 |
| 44,750 | 44,800 | 0 | 689 | 2,315 | 3,185 | 0 | 1,794 | 3,773 | 4,643 |
| 44,800 | 44,850 | 0 | 681 | 2,305 | 3,175 | 0 | 1,786 | 3,762 | 4,632 |
| 44,850 | 44,900 | 0 | 673 | 2,294 | 3,164 | 0 | 1,778 | 3,752 | 4,622 |
| 44,900 | 44,950 | 0 | 665 | 2,284 | 3,154 | 0 | 1,770 | 3,741 | 4,611 |
| 44,950 | 45,000 | 0 | 657 | 2,273 | 3,143 | 0 | 1,762 | 3,730 | 4,600 |
| 45,000 | 45,050 | 0 | 649 | 2,263 | 3,133 | 0 | 1,754 | 3,720 | 4,590 |
| 45,050 | 45,100 | 0 | 641 | 2,252 | 3,122 | 0 | 1,746 | 3,709 | 4,579 |
| 45,100 | 45,150 | 0 | 633 | 2,242 | 3,112 | 0 | 1,738 | 3,699 | 4,569 |
| 45,150 | 45,200 | 0 | 625 | 2,231 | 3,101 | 0 | 1,731 | 3,688 | 4,558 |
| 45,200 | 45,250 | 0 | 617 | 2,220 | 3,090 | 0 | 1,723 | 3,678 | 4,548 |
| 45,250 | 45,300 | 0 | 609 | 2,210 | 3,080 | 0 | 1,715 | 3,667 | 4,537 |
| 45,300 | 45,350 | 0 | 601 | 2,199 | 3,069 | 0 | 1,707 | 3,657 | 4,527 |
| 45,350 | 45,400 | 0 | 593 | 2,189 | 3,059 | 0 | 1,699 | 3,646 | 4,516 |
| 45,400 | 45,450 | 0 | 585 | 2,178 | 3,048 | 0 | 1,691 | 3,636 | 4,506 |
| 45,450 | 45,500 | 0 | 577 | 2,168 | 3,038 | 0 | 1,683 | 3,625 | 4,495 |
| 45,500 | 45,550 | 0 | 569 | 2,157 | 3,027 | 0 | 1,675 | 3,615 | 4,485 |
| 45,550 | 45,600 | 0 | 561 | 2,147 | 3,017 | 0 | 1,667 | 3,604 | 4,474 |
| 45,600 | 45,650 | 0 | 553 | 2,136 | 3,006 | 0 | 1,659 | 3,594 | 4,464 |
| 45,650 | 45,700 | 0 | 545 | 2,126 | 2,996 | 0 | 1,651 | 3,583 | 4,453 |
| 45,700 | 45,750 | 0 | 537 | 2,115 | 2,985 | 0 | 1,643 | 3,572 | 4,442 |
| 45,750 | 45,800 | 0 | 529 | 2,105 | 2,975 | 0 | 1,635 | 3,562 | 4,432 |
| 45,800 | 45,850 | 0 | 521 | 2,094 | 2,964 | 0 | 1,627 | 3,551 | 4,421 |
| 45,850 | 45,900 | 0 | 513 | 2,084 | 2,954 | 0 | 1,619 | 3,541 | 4,411 |
| 45,900 | 45,950 | 0 | 505 | 2,073 | 2,943 | 0 | 1,611 | 3,530 | 4,400 |
| 45,950 | 46,000 | 0 | 497 | 2,062 | 2,932 | 0 | 1,603 | 3,520 | 4,390 |
| 46,000 | 46,050 | 0 | 489 | 2,052 | 2,922 | 0 | 1,595 | 3,509 | 4,379 |
| 46,050 | 46,100 | 0 | 481 | 2,041 | 2,911 | 0 | 1,587 | 3,499 | 4,369 |
| 46,100 | 46,150 | 0 | 473 | 2,031 | 2,901 | 0 | 1,579 | 3,488 | 4,358 |
| 46,150 | 46,200 | 0 | 465 | 2,020 | 2,890 | 0 | 1,571 | 3,478 | 4,348 |
| 46,200 | 46,250 | 0 | 457 | 2,010 | 2,880 | 0 | 1,563 | 3,467 | 4,337 |
| 46,250 | 46,300 | 0 | 449 | 1,999 | 2,869 | 0 | 1,555 | 3,457 | 4,327 |
| 46,300 | 46,350 | 0 | 441 | 1,989 | 2,859 | 0 | 1,547 | 3,446 | 4,316 |
| 46,350 | 46,400 | 0 | 433 | 1,978 | 2,848 | 0 | 1,539 | 3,436 | 4,306 |
| 46,400 | 46,450 | 0 | 425 | 1,968 | 2,838 | 0 | 1,531 | 3,425 | 4,295 |
| 46,450 | 46,500 | 0 | 417 | 1,957 | 2,827 | 0 | 1,523 | 3,415 | 4,285 |
| 46,500 | 46,550 | 0 | 409 | 1,947 | 2,817 | 0 | 1,515 | 3,404 | 4,274 |
| 46,550 | 46,600 | 0 | 401 | 1,936 | 2,806 | 0 | 1,507 | 3,393 | 4,263 |
| 46,600 | 46,650 | 0 | 393 | 1,926 | 2,796 | 0 | 1,499 | 3,383 | 4,253 |
| 46,650 | 46,700 | 0 | 385 | 1,915 | 2,785 | 0 | 1,491 | 3,372 | 4,242 |
| 46,700 | 46,750 | 0 | 377 | 1,905 | 2,775 | 0 | 1,483 | 3,362 | 4,232 |
| 46,750 | 46,800 | 0 | 369 | 1,894 | 2,764 | 0 | 1,475 | 3,351 | 4,221 |
| 46,800 | 46,850 | 0 | 361 | 1,883 | 2,753 | 0 | 1,467 | 3,341 | 4,211 |
| 46,850 | 46,900 | 0 | 353 | 1,873 | 2,743 | 0 | 1,459 | 3,330 | 4,200 |
| 46,900 | 46,950 | 0 | 345 | 1,862 | 2,732 | 0 | 1,451 | 3,320 | 4,190 |
| 46,950 | 47,000 | 0 | 337 | 1,852 | 2,722 | 0 | 1,443 | 3,309 | 4,179 |
| 47,000 | 47,050 | 0 | 329 | 1,841 | 2,711 | 0 | 1,435 | 3,299 | 4,169 |
| 47,050 | 47,100 | 0 | 321 | 1,831 | 2,701 | 0 | 1,427 | 3,288 | 4,158 |
| 47,100 | 47,150 | 0 | 313 | 1,820 | 2,690 | 0 | 1,419 | 3,278 | 4,148 |
| 47,150 | 47,200 | 0 | 305 | 1,810 | 2,680 | 0 | 1,411 | 3,267 | 4,137 |
| 47,200 | 47,250 | 0 | 297 | 1,799 | 2,669 | 0 | 1,403 | 3,257 | 4,127 |
| 47,250 | 47,300 | 0 | 289 | 1,789 | 2,659 | 0 | 1,395 | 3,246 | 4,116 |
| 47,300 | 47,350 | 0 | 281 | 1,778 | 2,648 | 0 | 1,387 | 3,236 | 4,106 |
| 47,350 | 47,400 | 0 | 273 | 1,768 | 2,638 | 0 | 1,379 | 3,225 | 4,095 |
| 47,400 | 47,450 | 0 | 265 | 1,757 | 2,627 | 0 | 1,371 | 3,214 | 4,084 |
| 47,450 | 47,500 | 0 | 257 | 1,747 | 2,617 | 0 | 1,363 | 3,204 | 4,074 |
| 47,500 | 47,550 | 0 | 249 | 1,736 | 2,606 | 0 | 1,355 | 3,193 | 4,063 |
| 47,550 | 47,600 | 0 | 241 | 1,726 | 2,596 | 0 | 1,347 | 3,183 | 4,053 |
| 47,600 | 47,650 | 0 | 233 | 1,715 | 2,585 | 0 | 1,339 | 3,172 | 4,042 |
| 47,650 | 47,700 | 0 | 225 | 1,704 | 2,574 | 0 | 1,331 | 3,162 | 4,032 |
| 47,700 | 47,750 | 0 | 217 | 1,694 | 2,564 | 0 | 1,323 | 3,151 | 4,021 |
| 47,750 | 47,800 | 0 | 209 | 1,683 | 2,553 | 0 | 1,315 | 3,141 | 4,011 |
| 47,800 | 47,850 | 0 | 201 | 1,673 | 2,543 | 0 | 1,307 | 3,130 | 4,000 |
| 47,850 | 47,900 | 0 | 193 | 1,662 | 2,532 | 0 | 1,299 | 3,120 | 3,990 |
| 47,900 | 47,950 | 0 | 185 | 1,652 | 2,522 | 0 | 1,291 | 3,109 | 3,979 |
| 47,950 | 48,000 | 0 | 177 | 1,641 | 2,511 | 0 | 1,283 | 3,099 | 3,969 |
| 48,000 | 48,050 | 0 | 169 | 1,631 | 2,501 | 0 | 1,275 | 3,088 | 3,958 |
| 48,050 | 48,100 | 0 | 161 | 1,620 | 2,490 | 0 | 1,267 | 3,078 | 3,948 |
| 48,100 | 48,150 | 0 | 153 | 1,610 | 2,480 | 0 | 1,259 | 3,067 | 3,937 |
| 48,150 | 48,200 | 0 | 145 | 1,599 | 2,469 | 0 | 1,251 | 3,057 | 3,927 |
| 48,200 | 48,250 | 0 | 137 | 1,589 | 2,459 | 0 | 1,243 | 3,046 | 3,916 |
| 48,250 | 48,300 | 0 | 129 | 1,578 | 2,448 | 0 | 1,235 | 3,035 | 3,905 |
| 48,300 | 48,350 | 0 | 121 | 1,568 | 2,438 | 0 | 1,227 | 3,025 | 3,895 |
| 48,350 | 48,400 | 0 | 113 | 1,557 | 2,427 | 0 | 1,219 | 3,014 | 3,884 |
| 48,400 | 48,450 | 0 | 105 | 1,547 | 2,417 | 0 | 1,211 | 3,004 | 3,874 |
| 48,450 | 48,500 | 0 | 97 | 1,536 | 2,406 | 0 | 1,203 | 2,993 | 3,863 |
| 48,500 | 48,550 | 0 | 89 | 1,525 | 2,395 | 0 | 1,195 | 2,983 | 3,853 |
| 48,550 | 48,600 | 0 | 81 | 1,515 | 2,385 | 0 | 1,187 | 2,972 | 3,842 |
| 48,600 | 48,650 | 0 | 73 | 1,504 | 2,374 | 0 | 1,179 | 2,962 | 3,832 |
| 48,650 | 48,700 | 0 | 65 | 1,494 | 2,364 | 0 | 1,171 | 2,951 | 3,821 |
| 48,700 | 48,750 | 0 | 57 | 1,483 | 2,353 | 0 | 1,163 | 2,941 | 3,811 |
| 48,750 | 48,800 | 0 | 49 | 1,473 | 2,343 | 0 | 1,155 | 2,930 | 3,800 |
| 48,800 | 48,850 | 0 | 41 | 1,462 | 2,332 | 0 | 1,147 | 2,920 | 3,790 |
| 48,850 | 48,900 | 0 | 33 | 1,452 | 2,322 | 0 | 1,139 | 2,909 | 3,779 |
| 48,900 | 48,950 | 0 | 25 | 1,441 | 2,311 | 0 | 1,131 | 2,899 | 3,769 |
| 48,950 | 49,000 | 0 | 17 | 1,431 | 2,301 | 0 | 1,123 | 2,888 | 3,758 |
| 49,000 | 49,050 | 0 | 9 | 1,420 | 2,290 | 0 | 1,115 | 2,878 | 3,748 |
| 49,050 | 49,100 | 0 | *
* If the amount you are looking up from the worksheet is at least $49,050 but less than $49,084, and you have one qualifying child who has a valid SSN, your credit is $3. If the amount you are looking up from the worksheet is $49,084 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit. |
1,410 | 2,280 | 0 | 1,107 | 2,867 | 3,737 |
| 49,100 | 49,150 | 0 | 0 | 1,399 | 2,269 | 0 | 1,099 | 2,856 | 3,726 |
| 49,150 | 49,200 | 0 | 0 | 1,389 | 2,259 | 0 | 1,091 | 2,846 | 3,716 |
| 49,200 | 49,250 | 0 | 0 | 1,378 | 2,248 | 0 | 1,083 | 2,835 | 3,705 |
| 49,250 | 49,300 | 0 | 0 | 1,368 | 2,238 | 0 | 1,075 | 2,825 | 3,695 |
| 49,300 | 49,350 | 0 | 0 | 1,357 | 2,227 | 0 | 1,067 | 2,814 | 3,684 |
| 49,350 | 49,400 | 0 | 0 | 1,346 | 2,216 | 0 | 1,059 | 2,804 | 3,674 |
| 49,400 | 49,450 | 0 | 0 | 1,336 | 2,206 | 0 | 1,051 | 2,793 | 3,663 |
| 49,450 | 49,500 | 0 | 0 | 1,325 | 2,195 | 0 | 1,043 | 2,783 | 3,653 |
| 49,500 | 49,550 | 0 | 0 | 1,315 | 2,185 | 0 | 1,035 | 2,772 | 3,642 |
| 49,550 | 49,600 | 0 | 0 | 1,304 | 2,174 | 0 | 1,027 | 2,762 | 3,632 |
| 49,600 | 49,650 | 0 | 0 | 1,294 | 2,164 | 0 | 1,019 | 2,751 | 3,621 |
| 49,650 | 49,700 | 0 | 0 | 1,283 | 2,153 | 0 | 1,011 | 2,741 | 3,611 |
| 49,700 | 49,750 | 0 | 0 | 1,273 | 2,143 | 0 | 1,003 | 2,730 | 3,600 |
| 49,750 | 49,800 | 0 | 0 | 1,262 | 2,132 | 0 | 995 | 2,720 | 3,590 |
| 49,800 | 49,850 | 0 | 0 | 1,252 | 2,122 | 0 | 987 | 2,709 | 3,579 |
| 49,850 | 49,900 | 0 | 0 | 1,241 | 2,111 | 0 | 979 | 2,699 | 3,569 |
| 49,900 | 49,950 | 0 | 0 | 1,231 | 2,101 | 0 | 971 | 2,688 | 3,558 |
| 49,950 | 50,000 | 0 | 0 | 1,220 | 2,090 | 0 | 963 | 2,677 | 3,547 |
| 50,000 | 50,050 | 0 | 0 | 1,210 | 2,080 | 0 | 955 | 2,667 | 3,537 |
| 50,050 | 50,100 | 0 | 0 | 1,199 | 2,069 | 0 | 947 | 2,656 | 3,526 |
| 50,100 | 50,150 | 0 | 0 | 1,189 | 2,059 | 0 | 939 | 2,646 | 3,516 |
| 50,150 | 50,200 | 0 | 0 | 1,178 | 2,048 | 0 | 932 | 2,635 | 3,505 |
| 50,200 | 50,250 | 0 | 0 | 1,167 | 2,037 | 0 | 924 | 2,625 | 3,495 |
| 50,250 | 50,300 | 0 | 0 | 1,157 | 2,027 | 0 | 916 | 2,614 | 3,484 |
| 50,300 | 50,350 | 0 | 0 | 1,146 | 2,016 | 0 | 908 | 2,604 | 3,474 |
| 50,350 | 50,400 | 0 | 0 | 1,136 | 2,006 | 0 | 900 | 2,593 | 3,463 |
| 50,400 | 50,450 | 0 | 0 | 1,125 | 1,995 | 0 | 892 | 2,583 | 3,453 |
| 50,450 | 50,500 | 0 | 0 | 1,115 | 1,985 | 0 | 884 | 2,572 | 3,442 |
| 50,500 | 50,550 | 0 | 0 | 1,104 | 1,974 | 0 | 876 | 2,562 | 3,432 |
| 50,550 | 50,600 | 0 | 0 | 1,094 | 1,964 | 0 | 868 | 2,551 | 3,421 |
| 50,600 | 50,650 | 0 | 0 | 1,083 | 1,953 | 0 | 860 | 2,541 | 3,411 |
| 50,650 | 50,700 | 0 | 0 | 1,073 | 1,943 | 0 | 852 | 2,530 | 3,400 |
| 50,700 | 50,750 | 0 | 0 | 1,062 | 1,932 | 0 | 844 | 2,519 | 3,389 |
| 50,750 | 50,800 | 0 | 0 | 1,052 | 1,922 | 0 | 836 | 2,509 | 3,379 |
| 50,800 | 50,850 | 0 | 0 | 1,041 | 1,911 | 0 | 828 | 2,498 | 3,368 |
| 50,850 | 50,900 | 0 | 0 | 1,031 | 1,901 | 0 | 820 | 2,488 | 3,358 |
| 50,900 | 50,950 | 0 | 0 | 1,020 | 1,890 | 0 | 812 | 2,477 | 3,347 |
| 50,950 | 51,000 | 0 | 0 | 1,009 | 1,879 | 0 | 804 | 2,467 | 3,337 |
| 51,000 | 51,050 | 0 | 0 | 999 | 1,869 | 0 | 796 | 2,456 | 3,326 |
| 51,050 | 51,100 | 0 | 0 | 988 | 1,858 | 0 | 788 | 2,446 | 3,316 |
| 51,100 | 51,150 | 0 | 0 | 978 | 1,848 | 0 | 780 | 2,435 | 3,305 |
| 51,150 | 51,200 | 0 | 0 | 967 | 1,837 | 0 | 772 | 2,425 | 3,295 |
| 51,200 | 51,250 | 0 | 0 | 957 | 1,827 | 0 | 764 | 2,414 | 3,284 |
| 51,250 | 51,300 | 0 | 0 | 946 | 1,816 | 0 | 756 | 2,404 | 3,274 |
| 51,300 | 51,350 | 0 | 0 | 936 | 1,806 | 0 | 748 | 2,393 | 3,263 |
| 51,350 | 51,400 | 0 | 0 | 925 | 1,795 | 0 | 740 | 2,383 | 3,253 |
| 51,400 | 51,450 | 0 | 0 | 915 | 1,785 | 0 | 732 | 2,372 | 3,242 |
| 51,450 | 51,500 | 0 | 0 | 904 | 1,774 | 0 | 724 | 2,362 | 3,232 |
| 51,500 | 51,550 | 0 | 0 | 894 | 1,764 | 0 | 716 | 2,351 | 3,221 |
| 51,550 | 51,600 | 0 | 0 | 883 | 1,753 | 0 | 708 | 2,340 | 3,210 |
| 51,600 | 51,650 | 0 | 0 | 873 | 1,743 | 0 | 700 | 2,330 | 3,200 |
| 51,650 | 51,700 | 0 | 0 | 862 | 1,732 | 0 | 692 | 2,319 | 3,189 |
| 51,700 | 51,750 | 0 | 0 | 852 | 1,722 | 0 | 684 | 2,309 | 3,179 |
| 51,750 | 51,800 | 0 | 0 | 841 | 1,711 | 0 | 676 | 2,298 | 3,168 |
| 51,800 | 51,850 | 0 | 0 | 830 | 1,700 | 0 | 668 | 2,288 | 3,158 |
| 51,850 | 51,900 | 0 | 0 | 820 | 1,690 | 0 | 660 | 2,277 | 3,147 |
| 51,900 | 51,950 | 0 | 0 | 809 | 1,679 | 0 | 652 | 2,267 | 3,137 |
| 51,950 | 52,000 | 0 | 0 | 799 | 1,669 | 0 | 644 | 2,256 | 3,126 |
| 52,000 | 52,050 | 0 | 0 | 788 | 1,658 | 0 | 636 | 2,246 | 3,116 |
| 52,050 | 52,100 | 0 | 0 | 778 | 1,648 | 0 | 628 | 2,235 | 3,105 |
| 52,100 | 52,150 | 0 | 0 | 767 | 1,637 | 0 | 620 | 2,225 | 3,095 |
| 52,150 | 52,200 | 0 | 0 | 757 | 1,627 | 0 | 612 | 2,214 | 3,084 |
| 52,200 | 52,250 | 0 | 0 | 746 | 1,616 | 0 | 604 | 2,204 | 3,074 |
| 52,250 | 52,300 | 0 | 0 | 736 | 1,606 | 0 | 596 | 2,193 | 3,063 |
| 52,300 | 52,350 | 0 | 0 | 725 | 1,595 | 0 | 588 | 2,183 | 3,053 |
| 52,350 | 52,400 | 0 | 0 | 715 | 1,585 | 0 | 580 | 2,172 | 3,042 |
| 52,400 | 52,450 | 0 | 0 | 704 | 1,574 | 0 | 572 | 2,161 | 3,031 |
| 52,450 | 52,500 | 0 | 0 | 694 | 1,564 | 0 | 564 | 2,151 | 3,021 |
| 52,500 | 52,550 | 0 | 0 | 683 | 1,553 | 0 | 556 | 2,140 | 3,010 |
| 52,550 | 52,600 | 0 | 0 | 673 | 1,543 | 0 | 548 | 2,130 | 3,000 |
| 52,600 | 52,650 | 0 | 0 | 662 | 1,532 | 0 | 540 | 2,119 | 2,989 |
| 52,650 | 52,700 | 0 | 0 | 651 | 1,521 | 0 | 532 | 2,109 | 2,979 |
| 52,700 | 52,750 | 0 | 0 | 641 | 1,511 | 0 | 524 | 2,098 | 2,968 |
| 52,750 | 52,800 | 0 | 0 | 630 | 1,500 | 0 | 516 | 2,088 | 2,958 |
| 52,800 | 52,850 | 0 | 0 | 620 | 1,490 | 0 | 508 | 2,077 | 2,947 |
| 52,850 | 52,900 | 0 | 0 | 609 | 1,479 | 0 | 500 | 2,067 | 2,937 |
| 52,900 | 52,950 | 0 | 0 | 599 | 1,469 | 0 | 492 | 2,056 | 2,926 |
| 52,950 | 53,000 | 0 | 0 | 588 | 1,458 | 0 | 484 | 2,046 | 2,916 |
| 53,000 | 53,050 | 0 | 0 | 578 | 1,448 | 0 | 476 | 2,035 | 2,905 |
| 53,050 | 53,100 | 0 | 0 | 567 | 1,437 | 0 | 468 | 2,025 | 2,895 |
| 53,100 | 53,150 | 0 | 0 | 557 | 1,427 | 0 | 460 | 2,014 | 2,884 |
| 53,150 | 53,200 | 0 | 0 | 546 | 1,416 | 0 | 452 | 2,004 | 2,874 |
| 53,200 | 53,250 | 0 | 0 | 536 | 1,406 | 0 | 444 | 1,993 | 2,863 |
| 53,250 | 53,300 | 0 | 0 | 525 | 1,395 | 0 | 436 | 1,982 | 2,852 |
| 53,300 | 53,350 | 0 | 0 | 515 | 1,385 | 0 | 428 | 1,972 | 2,842 |
| 53,350 | 53,400 | 0 | 0 | 504 | 1,374 | 0 | 420 | 1,961 | 2,831 |
| 53,400 | 53,450 | 0 | 0 | 494 | 1,364 | 0 | 412 | 1,951 | 2,821 |
| 53,450 | 53,500 | 0 | 0 | 483 | 1,353 | 0 | 404 | 1,940 | 2,810 |
| 53,500 | 53,550 | 0 | 0 | 472 | 1,342 | 0 | 396 | 1,930 | 2,800 |
| 53,550 | 53,600 | 0 | 0 | 462 | 1,332 | 0 | 388 | 1,919 | 2,789 |
| 53,600 | 53,650 | 0 | 0 | 451 | 1,321 | 0 | 380 | 1,909 | 2,779 |
| 53,650 | 53,700 | 0 | 0 | 441 | 1,311 | 0 | 372 | 1,898 | 2,768 |
| 53,700 | 53,750 | 0 | 0 | 430 | 1,300 | 0 | 364 | 1,888 | 2,758 |
| 53,750 | 53,800 | 0 | 0 | 420 | 1,290 | 0 | 356 | 1,877 | 2,747 |
| 53,800 | 53,850 | 0 | 0 | 409 | 1,279 | 0 | 348 | 1,867 | 2,737 |
| 53,850 | 53,900 | 0 | 0 | 399 | 1,269 | 0 | 340 | 1,856 | 2,726 |
| 53,900 | 53,950 | 0 | 0 | 388 | 1,258 | 0 | 332 | 1,846 | 2,716 |
| 53,950 | 54,000 | 0 | 0 | 378 | 1,248 | 0 | 324 | 1,835 | 2,705 |
| 54,000 | 54,050 | 0 | 0 | 367 | 1,237 | 0 | 316 | 1,825 | 2,695 |
| 54,050 | 54,100 | 0 | 0 | 357 | 1,227 | 0 | 308 | 1,814 | 2,684 |
| 54,100 | 54,150 | 0 | 0 | 346 | 1,216 | 0 | 300 | 1,803 | 2,673 |
| 54,150 | 54,200 | 0 | 0 | 336 | 1,206 | 0 | 292 | 1,793 | 2,663 |
| 54,200 | 54,250 | 0 | 0 | 325 | 1,195 | 0 | 284 | 1,782 | 2,652 |
| 54,250 | 54,300 | 0 | 0 | 315 | 1,185 | 0 | 276 | 1,772 | 2,642 |
| 54,300 | 54,350 | 0 | 0 | 304 | 1,174 | 0 | 268 | 1,761 | 2,631 |
| 54,350 | 54,400 | 0 | 0 | 293 | 1,163 | 0 | 260 | 1,751 | 2,621 |
| 54,400 | 54,450 | 0 | 0 | 283 | 1,153 | 0 | 252 | 1,740 | 2,610 |
| 54,450 | 54,500 | 0 | 0 | 272 | 1,142 | 0 | 244 | 1,730 | 2,600 |
| 54,500 | 54,550 | 0 | 0 | 262 | 1,132 | 0 | 236 | 1,719 | 2,589 |
| 54,550 | 54,600 | 0 | 0 | 251 | 1,121 | 0 | 228 | 1,709 | 2,579 |
| 54,600 | 54,650 | 0 | 0 | 241 | 1,111 | 0 | 220 | 1,698 | 2,568 |
| 54,650 | 54,700 | 0 | 0 | 230 | 1,100 | 0 | 212 | 1,688 | 2,558 |
| 54,700 | 54,750 | 0 | 0 | 220 | 1,090 | 0 | 204 | 1,677 | 2,547 |
| 54,750 | 54,800 | 0 | 0 | 209 | 1,079 | 0 | 196 | 1,667 | 2,537 |
| 54,800 | 54,850 | 0 | 0 | 199 | 1,069 | 0 | 188 | 1,656 | 2,526 |
| 54,850 | 54,900 | 0 | 0 | 188 | 1,058 | 0 | 180 | 1,646 | 2,516 |
| 54,900 | 54,950 | 0 | 0 | 178 | 1,048 | 0 | 172 | 1,635 | 2,505 |
| 54,950 | 55,000 | 0 | 0 | 167 | 1,037 | 0 | 164 | 1,624 | 2,494 |
| 55,000 | 55,050 | 0 | 0 | 157 | 1,027 | 0 | 156 | 1,614 | 2,484 |
| 55,050 | 55,100 | 0 | 0 | 146 | 1,016 | 0 | 148 | 1,603 | 2,473 |
| 55,100 | 55,150 | 0 | 0 | 136 | 1,006 | 0 | 140 | 1,593 | 2,463 |
| 55,150 | 55,200 | 0 | 0 | 125 | 995 | 0 | 133 | 1,582 | 2,452 |
| 55,200 | 55,250 | 0 | 0 | 114 | 984 | 0 | 125 | 1,572 | 2,442 |
| 55,250 | 55,300 | 0 | 0 | 104 | 974 | 0 | 117 | 1,561 | 2,431 |
| 55,300 | 55,350 | 0 | 0 | 93 | 963 | 0 | 109 | 1,551 | 2,421 |
| 55,350 | 55,400 | 0 | 0 | 83 | 953 | 0 | 101 | 1,540 | 2,410 |
| 55,400 | 55,450 | 0 | 0 | 72 | 942 | 0 | 93 | 1,530 | 2,400 |
| 55,450 | 55,500 | 0 | 0 | 62 | 932 | 0 | 85 | 1,519 | 2,389 |
| 55,500 | 55,550 | 0 | 0 | 51 | 921 | 0 | 77 | 1,509 | 2,379 |
| 55,550 | 55,600 | 0 | 0 | 41 | 911 | 0 | 69 | 1,498 | 2,368 |
| 55,600 | 55,650 | 0 | 0 | 30 | 900 | 0 | 61 | 1,488 | 2,358 |
| 55,650 | 55,700 | 0 | 0 | 20 | 890 | 0 | 53 | 1,477 | 2,347 |
| 55,700 | 55,750 | 0 | 0 | 9 | 879 | 0 | 45 | 1,466 | 2,336 |
| 55,750 | 55,800 | 0 | 0 | *
* If the amount you are looking up from the worksheet is at least $55,750 but less than $55,768, 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 $55,768 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit. |
869 | 0 | 37 | 1,456 | 2,326 |
| 55,800 | 55,850 | 0 | 0 | 0 | 858 | 0 | 29 | 1,445 | 2,315 |
| 55,850 | 55,900 | 0 | 0 | 0 | 848 | 0 | 21 | 1,435 | 2,305 |
| 55,900 | 55,950 | 0 | 0 | 0 | 837 | 0 | 13 | 1,424 | 2,294 |
| 55,950 | 56,000 | 0 | 0 | 0 | 826 | 0 | 5 | 1,414 | 2,284 |
| 56,000 | 56,050 | 0 | 0 | 0 | 816 | 0 | *
* If the amount you are looking up from the worksheet is at least $56,000 but less than $56,004, and you have one qualifying child who has a valid SSN, your credit is $0. If the amount you are looking up from the worksheet is $56,004 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit. |
1,403 | 2,273 |
| 56,050 | 56,100 | 0 | 0 | 0 | 805 | 0 | 0 | 1,393 | 2,263 |
| 56,100 | 56,150 | 0 | 0 | 0 | 795 | 0 | 0 | 1,382 | 2,252 |
| 56,150 | 56,200 | 0 | 0 | 0 | 784 | 0 | 0 | 1,372 | 2,242 |
| 56,200 | 56,250 | 0 | 0 | 0 | 774 | 0 | 0 | 1,361 | 2,231 |
| 56,250 | 56,300 | 0 | 0 | 0 | 763 | 0 | 0 | 1,351 | 2,221 |
| 56,300 | 56,350 | 0 | 0 | 0 | 753 | 0 | 0 | 1,340 | 2,210 |
| 56,350 | 56,400 | 0 | 0 | 0 | 742 | 0 | 0 | 1,330 | 2,200 |
| 56,400 | 56,450 | 0 | 0 | 0 | 732 | 0 | 0 | 1,319 | 2,189 |
| 56,450 | 56,500 | 0 | 0 | 0 | 721 | 0 | 0 | 1,309 | 2,179 |
| 56,500 | 56,550 | 0 | 0 | 0 | 711 | 0 | 0 | 1,298 | 2,168 |
| 56,550 | 56,600 | 0 | 0 | 0 | 700 | 0 | 0 | 1,287 | 2,157 |
| 56,600 | 56,650 | 0 | 0 | 0 | 690 | 0 | 0 | 1,277 | 2,147 |
| 56,650 | 56,700 | 0 | 0 | 0 | 679 | 0 | 0 | 1,266 | 2,136 |
| 56,700 | 56,750 | 0 | 0 | 0 | 669 | 0 | 0 | 1,256 | 2,126 |
| 56,750 | 56,800 | 0 | 0 | 0 | 658 | 0 | 0 | 1,245 | 2,115 |
| 56,800 | 56,850 | 0 | 0 | 0 | 647 | 0 | 0 | 1,235 | 2,105 |
| 56,850 | 56,900 | 0 | 0 | 0 | 637 | 0 | 0 | 1,224 | 2,094 |
| 56,900 | 56,950 | 0 | 0 | 0 | 626 | 0 | 0 | 1,214 | 2,084 |
| 56,950 | 57,000 | 0 | 0 | 0 | 616 | 0 | 0 | 1,203 | 2,073 |
| 57,000 | 57,050 | 0 | 0 | 0 | 605 | 0 | 0 | 1,193 | 2,063 |
| 57,050 | 57,100 | 0 | 0 | 0 | 595 | 0 | 0 | 1,182 | 2,052 |
| 57,100 | 57,150 | 0 | 0 | 0 | 584 | 0 | 0 | 1,172 | 2,042 |
| 57,150 | 57,200 | 0 | 0 | 0 | 574 | 0 | 0 | 1,161 | 2,031 |
| 57,200 | 57,250 | 0 | 0 | 0 | 563 | 0 | 0 | 1,151 | 2,021 |
| 57,250 | 57,300 | 0 | 0 | 0 | 553 | 0 | 0 | 1,140 | 2,010 |
| 57,300 | 57,350 | 0 | 0 | 0 | 542 | 0 | 0 | 1,130 | 2,000 |
| 57,350 | 57,400 | 0 | 0 | 0 | 532 | 0 | 0 | 1,119 | 1,989 |
| 57,400 | 57,450 | 0 | 0 | 0 | 521 | 0 | 0 | 1,108 | 1,978 |
| 57,450 | 57,500 | 0 | 0 | 0 | 511 | 0 | 0 | 1,098 | 1,968 |
| 57,500 | 57,550 | 0 | 0 | 0 | 500 | 0 | 0 | 1,087 | 1,957 |
| 57,550 | 57,600 | 0 | 0 | 0 | 490 | 0 | 0 | 1,077 | 1,947 |
| 57,600 | 57,650 | 0 | 0 | 0 | 479 | 0 | 0 | 1,066 | 1,936 |
| 57,650 | 57,700 | 0 | 0 | 0 | 468 | 0 | 0 | 1,056 | 1,926 |
| 57,700 | 57,750 | 0 | 0 | 0 | 458 | 0 | 0 | 1,045 | 1,915 |
| 57,750 | 57,800 | 0 | 0 | 0 | 447 | 0 | 0 | 1,035 | 1,905 |
| 57,800 | 57,850 | 0 | 0 | 0 | 437 | 0 | 0 | 1,024 | 1,894 |
| 57,850 | 57,900 | 0 | 0 | 0 | 426 | 0 | 0 | 1,014 | 1,884 |
| 57,900 | 57,950 | 0 | 0 | 0 | 416 | 0 | 0 | 1,003 | 1,873 |
| 57,950 | 58,000 | 0 | 0 | 0 | 405 | 0 | 0 | 993 | 1,863 |
| 58,000 | 58,050 | 0 | 0 | 0 | 395 | 0 | 0 | 982 | 1,852 |
| 58,050 | 58,100 | 0 | 0 | 0 | 384 | 0 | 0 | 972 | 1,842 |
| 58,100 | 58,150 | 0 | 0 | 0 | 374 | 0 | 0 | 961 | 1,831 |
| 58,150 | 58,200 | 0 | 0 | 0 | 363 | 0 | 0 | 951 | 1,821 |
| 58,200 | 58,250 | 0 | 0 | 0 | 353 | 0 | 0 | 940 | 1,810 |
| 58,250 | 58,300 | 0 | 0 | 0 | 342 | 0 | 0 | 929 | 1,799 |
| 58,300 | 58,350 | 0 | 0 | 0 | 332 | 0 | 0 | 919 | 1,789 |
| 58,350 | 58,400 | 0 | 0 | 0 | 321 | 0 | 0 | 908 | 1,778 |
| 58,400 | 58,450 | 0 | 0 | 0 | 311 | 0 | 0 | 898 | 1,768 |
| 58,450 | 58,500 | 0 | 0 | 0 | 300 | 0 | 0 | 887 | 1,757 |
| 58,500 | 58,550 | 0 | 0 | 0 | 289 | 0 | 0 | 877 | 1,747 |
| 58,550 | 58,600 | 0 | 0 | 0 | 279 | 0 | 0 | 866 | 1,736 |
| 58,600 | 58,650 | 0 | 0 | 0 | 268 | 0 | 0 | 856 | 1,726 |
| 58,650 | 58,700 | 0 | 0 | 0 | 258 | 0 | 0 | 845 | 1,715 |
| 58,700 | 58,750 | 0 | 0 | 0 | 247 | 0 | 0 | 835 | 1,705 |
| 58,750 | 58,800 | 0 | 0 | 0 | 237 | 0 | 0 | 824 | 1,694 |
| 58,800 | 58,850 | 0 | 0 | 0 | 226 | 0 | 0 | 814 | 1,684 |
| 58,850 | 58,900 | 0 | 0 | 0 | 216 | 0 | 0 | 803 | 1,673 |
| 58,900 | 58,950 | 0 | 0 | 0 | 205 | 0 | 0 | 793 | 1,663 |
| 58,950 | 59,000 | 0 | 0 | 0 | 195 | 0 | 0 | 782 | 1,652 |
| 59,000 | 59,050 | 0 | 0 | 0 | 184 | 0 | 0 | 772 | 1,642 |
| 59,050 | 59,100 | 0 | 0 | 0 | 174 | 0 | 0 | 761 | 1,631 |
| 59,100 | 59,150 | 0 | 0 | 0 | 163 | 0 | 0 | 750 | 1,620 |
| 59,150 | 59,200 | 0 | 0 | 0 | 153 | 0 | 0 | 740 | 1,610 |
| 59,200 | 59,250 | 0 | 0 | 0 | 142 | 0 | 0 | 729 | 1,599 |
| 59,250 | 59,300 | 0 | 0 | 0 | 132 | 0 | 0 | 719 | 1,589 |
| 59,300 | 59,350 | 0 | 0 | 0 | 121 | 0 | 0 | 708 | 1,578 |
| 59,350 | 59,400 | 0 | 0 | 0 | 110 | 0 | 0 | 698 | 1,568 |
| 59,400 | 59,450 | 0 | 0 | 0 | 100 | 0 | 0 | 687 | 1,557 |
| 59,450 | 59,500 | 0 | 0 | 0 | 89 | 0 | 0 | 677 | 1,547 |
| 59,500 | 59,550 | 0 | 0 | 0 | 79 | 0 | 0 | 666 | 1,536 |
| 59,550 | 59,600 | 0 | 0 | 0 | 68 | 0 | 0 | 656 | 1,526 |
| 59,600 | 59,650 | 0 | 0 | 0 | 58 | 0 | 0 | 645 | 1,515 |
| 59,650 | 59,700 | 0 | 0 | 0 | 47 | 0 | 0 | 635 | 1,505 |
| 59,700 | 59,750 | 0 | 0 | 0 | 37 | 0 | 0 | 624 | 1,494 |
| 59,750 | 59,800 | 0 | 0 | 0 | 26 | 0 | 0 | 614 | 1,484 |
| 59,800 | 59,850 | 0 | 0 | 0 | 16 | 0 | 0 | 603 | 1,473 |
| 59,850 | 59,900 | 0 | 0 | 0 | **
** If the amount you are looking up from the worksheet is at least $59,850 but less than $59,899, 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 $59,899 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit. |
0 | 0 | 593 | 1,463 |
| 59,900 | 59,950 | 0 | 0 | 0 | 0 | 0 | 0 | 582 | 1,452 |
| 59,950 | 60,000 | 0 | 0 | 0 | 0 | 0 | 0 | 571 | 1,441 |
| 60,000 | 60,050 | 0 | 0 | 0 | 0 | 0 | 0 | 561 | 1,431 |
| 60,050 | 60,100 | 0 | 0 | 0 | 0 | 0 | 0 | 550 | 1,420 |
| 60,100 | 60,150 | 0 | 0 | 0 | 0 | 0 | 0 | 540 | 1,410 |
| 60,150 | 60,200 | 0 | 0 | 0 | 0 | 0 | 0 | 529 | 1,399 |
| 60,200 | 60,250 | 0 | 0 | 0 | 0 | 0 | 0 | 519 | 1,389 |
| 60,250 | 60,300 | 0 | 0 | 0 | 0 | 0 | 0 | 508 | 1,378 |
| 60,300 | 60,350 | 0 | 0 | 0 | 0 | 0 | 0 | 498 | 1,368 |
| 60,350 | 60,400 | 0 | 0 | 0 | 0 | 0 | 0 | 487 | 1,357 |
| 60,400 | 60,450 | 0 | 0 | 0 | 0 | 0 | 0 | 477 | 1,347 |
| 60,450 | 60,500 | 0 | 0 | 0 | 0 | 0 | 0 | 466 | 1,336 |
| 60,500 | 60,550 | 0 | 0 | 0 | 0 | 0 | 0 | 456 | 1,326 |
| 60,550 | 60,600 | 0 | 0 | 0 | 0 | 0 | 0 | 445 | 1,315 |
| 60,600 | 60,650 | 0 | 0 | 0 | 0 | 0 | 0 | 435 | 1,305 |
| 60,650 | 60,700 | 0 | 0 | 0 | 0 | 0 | 0 | 424 | 1,294 |
| 60,700 | 60,750 | 0 | 0 | 0 | 0 | 0 | 0 | 413 | 1,283 |
| 60,750 | 60,800 | 0 | 0 | 0 | 0 | 0 | 0 | 403 | 1,273 |
| 60,800 | 60,850 | 0 | 0 | 0 | 0 | 0 | 0 | 392 | 1,262 |
| 60,850 | 60,900 | 0 | 0 | 0 | 0 | 0 | 0 | 382 | 1,252 |
| 60,900 | 60,950 | 0 | 0 | 0 | 0 | 0 | 0 | 371 | 1,241 |
| 60,950 | 61,000 | 0 | 0 | 0 | 0 | 0 | 0 | 361 | 1,231 |
| 61,000 | 61,050 | 0 | 0 | 0 | 0 | 0 | 0 | 350 | 1,220 |
| 61,050 | 61,100 | 0 | 0 | 0 | 0 | 0 | 0 | 340 | 1,210 |
| 61,100 | 61,150 | 0 | 0 | 0 | 0 | 0 | 0 | 329 | 1,199 |
| 61,150 | 61,200 | 0 | 0 | 0 | 0 | 0 | 0 | 319 | 1,189 |
| 61,200 | 61,250 | 0 | 0 | 0 | 0 | 0 | 0 | 308 | 1,178 |
| 61,250 | 61,300 | 0 | 0 | 0 | 0 | 0 | 0 | 298 | 1,168 |
| 61,300 | 61,350 | 0 | 0 | 0 | 0 | 0 | 0 | 287 | 1,157 |
| 61,350 | 61,400 | 0 | 0 | 0 | 0 | 0 | 0 | 277 | 1,147 |
| 61,400 | 61,450 | 0 | 0 | 0 | 0 | 0 | 0 | 266 | 1,136 |
| 61,450 | 61,500 | 0 | 0 | 0 | 0 | 0 | 0 | 256 | 1,126 |
| 61,500 | 61,550 | 0 | 0 | 0 | 0 | 0 | 0 | 245 | 1,115 |
| 61,550 | 61,600 | 0 | 0 | 0 | 0 | 0 | 0 | 234 | 1,104 |
| 61,600 | 61,650 | 0 | 0 | 0 | 0 | 0 | 0 | 224 | 1,094 |
| 61,650 | 61,700 | 0 | 0 | 0 | 0 | 0 | 0 | 213 | 1,083 |
| 61,700 | 61,750 | 0 | 0 | 0 | 0 | 0 | 0 | 203 | 1,073 |
| 61,750 | 61,800 | 0 | 0 | 0 | 0 | 0 | 0 | 192 | 1,062 |
| 61,800 | 61,850 | 0 | 0 | 0 | 0 | 0 | 0 | 182 | 1,052 |
| 61,850 | 61,900 | 0 | 0 | 0 | 0 | 0 | 0 | 171 | 1,041 |
| 61,900 | 61,950 | 0 | 0 | 0 | 0 | 0 | 0 | 161 | 1,031 |
| 61,950 | 62,000 | 0 | 0 | 0 | 0 | 0 | 0 | 150 | 1,020 |
| 62,000 | 62,050 | 0 | 0 | 0 | 0 | 0 | 0 | 140 | 1,010 |
| 62,050 | 62,100 | 0 | 0 | 0 | 0 | 0 | 0 | 129 | 999 |
| 62,100 | 62,150 | 0 | 0 | 0 | 0 | 0 | 0 | 119 | 989 |
| 62,150 | 62,200 | 0 | 0 | 0 | 0 | 0 | 0 | 108 | 978 |
| 62,200 | 62,250 | 0 | 0 | 0 | 0 | 0 | 0 | 98 | 968 |
| 62,250 | 62,300 | 0 | 0 | 0 | 0 | 0 | 0 | 87 | 957 |
| 62,300 | 62,350 | 0 | 0 | 0 | 0 | 0 | 0 | 77 | 947 |
| 62,350 | 62,400 | 0 | 0 | 0 | 0 | 0 | 0 | 66 | 936 |
| 62,400 | 62,450 | 0 | 0 | 0 | 0 | 0 | 0 | 55 | 925 |
| 62,450 | 62,500 | 0 | 0 | 0 | 0 | 0 | 0 | 45 | 915 |
| 62,500 | 62,550 | 0 | 0 | 0 | 0 | 0 | 0 | 34 | 904 |
| 62,550 | 62,600 | 0 | 0 | 0 | 0 | 0 | 0 | 24 | 894 |
| 62,600 | 62,650 | 0 | 0 | 0 | 0 | 0 | 0 | 13 | 883 |
| 62,650 | 62,700 | 0 | 0 | 0 | 0 | 0 | 0 | *
* If the amount you are looking up from the worksheet is at least $62,650 but less than $62,688, and you have two qualifying children who have valid SSNs, your credit is $4. If the amount you are looking up from the worksheet is $62,688 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit. |
873 |
| 62,700 | 62,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 862 |
| 62,750 | 62,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 852 |
| 62,800 | 62,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 841 |
| 62,850 | 62,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 831 |
| 62,900 | 62,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 820 |
| 62,950 | 63,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 810 |
| 63,000 | 63,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 799 |
| 63,050 | 63,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 789 |
| 63,100 | 63,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 778 |
| 63,150 | 63,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 768 |
| 63,200 | 63,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 757 |
| 63,250 | 63,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 746 |
| 63,300 | 63,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 736 |
| 63,350 | 63,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 725 |
| 63,400 | 63,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 715 |
| 63,450 | 63,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 704 |
| 63,500 | 63,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 694 |
| 63,550 | 63,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 683 |
| 63,600 | 63,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 673 |
| 63,650 | 63,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 662 |
| 63,700 | 63,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 652 |
| 63,750 | 63,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 641 |
| 63,800 | 63,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 631 |
| 63,850 | 63,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 620 |
| 63,900 | 63,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 610 |
| 63,950 | 64,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 599 |
| 64,000 | 64,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 589 |
| 64,050 | 64,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 578 |
| 64,100 | 64,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 567 |
| 64,150 | 64,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 557 |
| 64,200 | 64,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 546 |
| 64,250 | 64,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 536 |
| 64,300 | 64,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 525 |
| 64,350 | 64,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 515 |
| 64,400 | 64,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 504 |
| 64,450 | 64,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 494 |
| 64,500 | 64,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 483 |
| 64,550 | 64,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 473 |
| 64,600 | 64,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 462 |
| 64,650 | 64,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 452 |
| 64,700 | 64,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 441 |
| 64,750 | 64,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 431 |
| 64,800 | 64,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 420 |
| 64,850 | 64,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 410 |
| 64,900 | 64,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 399 |
| 64,950 | 65,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 388 |
| 65,000 | 65,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 378 |
| 65,050 | 65,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 367 |
| 65,100 | 65,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 357 |
| 65,150 | 65,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 346 |
| 65,200 | 65,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 336 |
| 65,250 | 65,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 325 |
| 65,300 | 65,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 315 |
| 65,350 | 65,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 304 |
| 65,400 | 65,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 294 |
| 65,450 | 65,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 283 |
| 65,500 | 65,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 273 |
| 65,550 | 65,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 262 |
| 65,600 | 65,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 252 |
| 65,650 | 65,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 241 |
| 65,700 | 65,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 230 |
| 65,750 | 65,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 220 |
| 65,800 | 65,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 209 |
| 65,850 | 65,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 199 |
| 65,900 | 65,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 188 |
| 65,950 | 66,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 178 |
| 66,000 | 66,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 167 |
| 66,050 | 66,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 157 |
| 66,100 | 66,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 146 |
| 66,150 | 66,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 136 |
| 66,200 | 66,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 125 |
| 66,250 | 66,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 115 |
| 66,300 | 66,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 104 |
| 66,350 | 66,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 94 |
| 66,400 | 66,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 83 |
| 66,450 | 66,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 73 |
| 66,500 | 66,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 62 |
| 66,550 | 66,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 51 |
| 66,600 | 66,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41 |
| 66,650 | 66,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30 |
| 66,700 | 66,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20 |
| 66,750 | 66,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9 |
| 66,800 | 66,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | **
** If the amount you are looking up from the worksheet is at least $66,800 but less than $66,819, and you have three qualifying children who have valid SSNs, your credit is $2. If the amount you are looking up from the worksheet is $66,819 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 2024 return to claim the credit for 2024. Don't file Form 8862 if you filed Form 8862 for 2023 and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.
If you claim the 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 claim the additional child tax credit even though you aren’t eligible and it is later determined that you fraudulently claimed 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 2025. 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 2024 return to claim the credit for 2024. Don't file Form 8862 if you filed Form 8862 for 2023 and the American opportunity credit was allowed for that year. See Form 8862 and its instructions for details.
If you claim 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 claim the American opportunity credit even though you aren't eligible and it is determined that you fraudulently claimed the credit, you won't be allowed to take the credit for 10 years. You may also have to pay penalties.
Line 34
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.
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.
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 2024 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.
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.
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.
-
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 or Roth 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 2024). 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 2024 return during 2025 and don’t notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2025. If you designate your deposit to be for 2024, 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 2024. In that case, you must file an amended 2024 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 $7,000 ($8,000 if age 50 or older at the end of 2024) to a traditional IRA or Roth IRA for 2024. You may owe an additional tax 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.
Form 8888.
You can have your refund directly deposited into more than one account. 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.
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.
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.
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.
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 2025 Estimated Tax
Enter on line 36 the amount, if any, of the overpayment on line 34 you want applied to your 2025 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 2025 estimated tax can't be changed later.
To avoid interest and penalties, pay your taxes in full by the due date of your return (not including extensions)—April 15, 2025, 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 2025 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, check, or money order. Go to IRS.gov/Payments for payment options.
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 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.
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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.
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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.
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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.
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 savings account.
Debit or credit card.
Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.
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.
You can pay your taxes in cash. To find out about the different cash payment methods, go to IRS.gov/PayCash. Don’t send cash payments through the mail.
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 “2024 Form 1040” or “2024 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 2024 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 2024 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 won’t 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.
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, 2025, 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/OPA.
Extension of time to pay.
If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by the due date of your return (not counting extensions)—April 15, 2025, 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, 2025. 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 2024 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; 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 2023 tax return was for a tax year of 12 full months and either of the following applies.
-
You had no tax shown on your 2023 return and you were a U.S. citizen or resident for all of 2023.
-
The total of lines 25d, 26, and Schedule 3, line 11, on your 2024 return is at least 100% of the tax shown on your 2023 return (110% of that amount if you aren't in the business of farming or fishing, and your adjusted gross income (AGI) shown on your 2023 return was more than $150,000 (more than $75,000 if married filing separately for 2024)). Your estimated tax payments for 2024 must have been made on time and for the required amount.
For most people, the “tax shown on your 2023 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, 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 2023 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.
If you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishers).
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 2024 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 2025 tax return. This is April 15, 2026, for most people.
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 2024, 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
The requirements for signing an electronic return will be different depending on whether you use tax software or a tax practitioner. If you are filing electronically using Direct File, you should follow the instructions provided to you by Direct File for how to sign your electronic return. Otherwise, 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 next), 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 are no papers to sign and nothing to mail—not even your Form(s) W-2.
Your electronic return signed with a Self-Select PIN 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 2023 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. (You, and your spouse if filing jointly, may each use your own prior-year PIN to verify your identity if you filed electronically last year. If you use your prior-year PIN or enter your IP PIN, you are not required to enter your prior-year AGI. The prior-year PIN is the five-digit PIN you used to electronically sign your 2023 return.)
If you need your AGI from your originally filed 2023 federal income tax return, and you don’t have your 2023 income tax return, you can access your transcript through your online account at IRS.gov/Account. You can also go to IRS.gov/Transcript or call the IRS at 800-908-9946 to get a free transcript of your return. 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 2023 Form 1040 or 1040-SR, line 11.
For more information, go to IRS.gov/Efile.
You can't use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2024.
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.
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 2025. Use this IP PIN on your 2024 return as well as any prior-year returns you file in 2025.
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.
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 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.
| 2024 Tax Table |
|
See the instructions for line 16 to see if you must use the Tax Table below to figure your tax. | |
| Example. A married couple is 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 $2,575. 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 | 1,108 | 1,108 | 1,108 | 1,108 |
| 11,100 | 11,150 | 1,113 | 1,113 | 1,113 | 1,113 |
| 11,150 | 11,200 | 1,118 | 1,118 | 1,118 | 1,118 |
| 11,200 | 11,250 | 1,123 | 1,123 | 1,123 | 1,123 |
| 11,250 | 11,300 | 1,128 | 1,128 | 1,128 | 1,128 |
| 11,300 | 11,350 | 1,133 | 1,133 | 1,133 | 1,133 |
| 11,350 | 11,400 | 1,138 | 1,138 | 1,138 | 1,138 |
| 11,400 | 11,450 | 1,143 | 1,143 | 1,143 | 1,143 |
| 11,450 | 11,500 | 1,148 | 1,148 | 1,148 | 1,148 |
| 11,500 | 11,550 | 1,153 | 1,153 | 1,153 | 1,153 |
| 11,550 | 11,600 | 1,158 | 1,158 | 1,158 | 1,158 |
| 11,600 | 11,650 | 1,163 | 1,163 | 1,163 | 1,163 |
| 11,650 | 11,700 | 1,169 | 1,168 | 1,169 | 1,168 |
| 11,700 | 11,750 | 1,175 | 1,173 | 1,175 | 1,173 |
| 11,750 | 11,800 | 1,181 | 1,178 | 1,181 | 1,178 |
| 11,800 | 11,850 | 1,187 | 1,183 | 1,187 | 1,183 |
| 11,850 | 11,900 | 1,193 | 1,188 | 1,193 | 1,188 |
| 11,900 | 11,950 | 1,199 | 1,193 | 1,199 | 1,193 |
| 11,950 | 12,000 | 1,205 | 1,198 | 1,205 | 1,198 |
| 12,000 | |||||
| 12,000 | 12,050 | 1,211 | 1,203 | 1,211 | 1,203 |
| 12,050 | 12,100 | 1,217 | 1,208 | 1,217 | 1,208 |
| 12,100 | 12,150 | 1,223 | 1,213 | 1,223 | 1,213 |
| 12,150 | 12,200 | 1,229 | 1,218 | 1,229 | 1,218 |
| 12,200 | 12,250 | 1,235 | 1,223 | 1,235 | 1,223 |
| 12,250 | 12,300 | 1,241 | 1,228 | 1,241 | 1,228 |
| 12,300 | 12,350 | 1,247 | 1,233 | 1,247 | 1,233 |
| 12,350 | 12,400 | 1,253 | 1,238 | 1,253 | 1,238 |
| 12,400 | 12,450 | 1,259 | 1,243 | 1,259 | 1,243 |
| 12,450 | 12,500 | 1,265 | 1,248 | 1,265 | 1,248 |
| 12,500 | 12,550 | 1,271 | 1,253 | 1,271 | 1,253 |
| 12,550 | 12,600 | 1,277 | 1,258 | 1,277 | 1,258 |
| 12,600 | 12,650 | 1,283 | 1,263 | 1,283 | 1,263 |
| 12,650 | 12,700 | 1,289 | 1,268 | 1,289 | 1,268 |
| 12,700 | 12,750 | 1,295 | 1,273 | 1,295 | 1,273 |
| 12,750 | 12,800 | 1,301 | 1,278 | 1,301 | 1,278 |
| 12,800 | 12,850 | 1,307 | 1,283 | 1,307 | 1,283 |
| 12,850 | 12,900 | 1,313 | 1,288 | 1,313 | 1,288 |
| 12,900 | 12,950 | 1,319 | 1,293 | 1,319 | 1,293 |
| 12,950 | 13,000 | 1,325 | 1,298 | 1,325 | 1,298 |
| 13,000 | |||||
| 13,000 | 13,050 | 1,331 | 1,303 | 1,331 | 1,303 |
| 13,050 | 13,100 | 1,337 | 1,308 | 1,337 | 1,308 |
| 13,100 | 13,150 | 1,343 | 1,313 | 1,343 | 1,313 |
| 13,150 | 13,200 | 1,349 | 1,318 | 1,349 | 1,318 |
| 13,200 | 13,250 | 1,355 | 1,323 | 1,355 | 1,323 |
| 13,250 | 13,300 | 1,361 | 1,328 | 1,361 | 1,328 |
| 13,300 | 13,350 | 1,367 | 1,333 | 1,367 | 1,333 |
| 13,350 | 13,400 | 1,373 | 1,338 | 1,373 | 1,338 |
| 13,400 | 13,450 | 1,379 | 1,343 | 1,379 | 1,343 |
| 13,450 | 13,500 | 1,385 | 1,348 | 1,385 | 1,348 |
| 13,500 | 13,550 | 1,391 | 1,353 | 1,391 | 1,353 |
| 13,550 | 13,600 | 1,397 | 1,358 | 1,397 | 1,358 |
| 13,600 | 13,650 | 1,403 | 1,363 | 1,403 | 1,363 |
| 13,650 | 13,700 | 1,409 | 1,368 | 1,409 | 1,368 |
| 13,700 | 13,750 | 1,415 | 1,373 | 1,415 | 1,373 |
| 13,750 | 13,800 | 1,421 | 1,378 | 1,421 | 1,378 |
| 13,800 | 13,850 | 1,427 | 1,383 | 1,427 | 1,383 |
| 13,850 | 13,900 | 1,433 | 1,388 | 1,433 | 1,388 |
| 13,900 | 13,950 | 1,439 | 1,393 | 1,439 | 1,393 |
| 13,950 | 14,000 | 1,445 | 1,398 | 1,445 | 1,398 |
| 14,000 | |||||
| 14,000 | 14,050 | 1,451 | 1,403 | 1,451 | 1,403 |
| 14,050 | 14,100 | 1,457 | 1,408 | 1,457 | 1,408 |
| 14,100 | 14,150 | 1,463 | 1,413 | 1,463 | 1,413 |
| 14,150 | 14,200 | 1,469 | 1,418 | 1,469 | 1,418 |
| 14,200 | 14,250 | 1,475 | 1,423 | 1,475 | 1,423 |
| 14,250 | 14,300 | 1,481 | 1,428 | 1,481 | 1,428 |
| 14,300 | 14,350 | 1,487 | 1,433 | 1,487 | 1,433 |
| 14,350 | 14,400 | 1,493 | 1,438 | 1,493 | 1,438 |
| 14,400 | 14,450 | 1,499 | 1,443 | 1,499 | 1,443 |
| 14,450 | 14,500 | 1,505 | 1,448 | 1,505 | 1,448 |
| 14,500 | 14,550 | 1,511 | 1,453 | 1,511 | 1,453 |
| 14,550 | 14,600 | 1,517 | 1,458 | 1,517 | 1,458 |
| 14,600 | 14,650 | 1,523 | 1,463 | 1,523 | 1,463 |
| 14,650 | 14,700 | 1,529 | 1,468 | 1,529 | 1,468 |
| 14,700 | 14,750 | 1,535 | 1,473 | 1,535 | 1,473 |
| 14,750 | 14,800 | 1,541 | 1,478 | 1,541 | 1,478 |
| 14,800 | 14,850 | 1,547 | 1,483 | 1,547 | 1,483 |
| 14,850 | 14,900 | 1,553 | 1,488 | 1,553 | 1,488 |
| 14,900 | 14,950 | 1,559 | 1,493 | 1,559 | 1,493 |
| 14,950 | 15,000 | 1,565 | 1,498 | 1,565 | 1,498 |
| 15,000 | |||||
| 15,000 | 15,050 | 1,571 | 1,503 | 1,571 | 1,503 |
| 15,050 | 15,100 | 1,577 | 1,508 | 1,577 | 1,508 |
| 15,100 | 15,150 | 1,583 | 1,513 | 1,583 | 1,513 |
| 15,150 | 15,200 | 1,589 | 1,518 | 1,589 | 1,518 |
| 15,200 | 15,250 | 1,595 | 1,523 | 1,595 | 1,523 |
| 15,250 | 15,300 | 1,601 | 1,528 | 1,601 | 1,528 |
| 15,300 | 15,350 | 1,607 | 1,533 | 1,607 | 1,533 |
| 15,350 | 15,400 | 1,613 | 1,538 | 1,613 | 1,538 |
| 15,400 | 15,450 | 1,619 | 1,543 | 1,619 | 1,543 |
| 15,450 | 15,500 | 1,625 | 1,548 | 1,625 | 1,548 |
| 15,500 | 15,550 | 1,631 | 1,553 | 1,631 | 1,553 |
| 15,550 | 15,600 | 1,637 | 1,558 | 1,637 | 1,558 |
| 15,600 | 15,650 | 1,643 | 1,563 | 1,643 | 1,563 |
| 15,650 | 15,700 | 1,649 | 1,568 | 1,649 | 1,568 |
| 15,700 | 15,750 | 1,655 | 1,573 | 1,655 | 1,573 |
| 15,750 | 15,800 | 1,661 | 1,578 | 1,661 | 1,578 |
| 15,800 | 15,850 | 1,667 | 1,583 | 1,667 | 1,583 |
| 15,850 | 15,900 | 1,673 | 1,588 | 1,673 | 1,588 |
| 15,900 | 15,950 | 1,679 | 1,593 | 1,679 | 1,593 |
| 15,950 | 16,000 | 1,685 | 1,598 | 1,685 | 1,598 |
| 16,000 | |||||
| 16,000 | 16,050 | 1,691 | 1,603 | 1,691 | 1,603 |
| 16,050 | 16,100 | 1,697 | 1,608 | 1,697 | 1,608 |
| 16,100 | 16,150 | 1,703 | 1,613 | 1,703 | 1,613 |
| 16,150 | 16,200 | 1,709 | 1,618 | 1,709 | 1,618 |
| 16,200 | 16,250 | 1,715 | 1,623 | 1,715 | 1,623 |
| 16,250 | 16,300 | 1,721 | 1,628 | 1,721 | 1,628 |
| 16,300 | 16,350 | 1,727 | 1,633 | 1,727 | 1,633 |
| 16,350 | 16,400 | 1,733 | 1,638 | 1,733 | 1,638 |
| 16,400 | 16,450 | 1,739 | 1,643 | 1,739 | 1,643 |
| 16,450 | 16,500 | 1,745 | 1,648 | 1,745 | 1,648 |
| 16,500 | 16,550 | 1,751 | 1,653 | 1,751 | 1,653 |
| 16,550 | 16,600 | 1,757 | 1,658 | 1,757 | 1,658 |
| 16,600 | 16,650 | 1,763 | 1,663 | 1,763 | 1,664 |
| 16,650 | 16,700 | 1,769 | 1,668 | 1,769 | 1,670 |
| 16,700 | 16,750 | 1,775 | 1,673 | 1,775 | 1,676 |
| 16,750 | 16,800 | 1,781 | 1,678 | 1,781 | 1,682 |
| 16,800 | 16,850 | 1,787 | 1,683 | 1,787 | 1,688 |
| 16,850 | 16,900 | 1,793 | 1,688 | 1,793 | 1,694 |
| 16,900 | 16,950 | 1,799 | 1,693 | 1,799 | 1,700 |
| 16,950 | 17,000 | 1,805 | 1,698 | 1,805 | 1,706 |
| 17,000 | |||||
| 17,000 | 17,050 | 1,811 | 1,703 | 1,811 | 1,712 |
| 17,050 | 17,100 | 1,817 | 1,708 | 1,817 | 1,718 |
| 17,100 | 17,150 | 1,823 | 1,713 | 1,823 | 1,724 |
| 17,150 | 17,200 | 1,829 | 1,718 | 1,829 | 1,730 |
| 17,200 | 17,250 | 1,835 | 1,723 | 1,835 | 1,736 |
| 17,250 | 17,300 | 1,841 | 1,728 | 1,841 | 1,742 |
| 17,300 | 17,350 | 1,847 | 1,733 | 1,847 | 1,748 |
| 17,350 | 17,400 | 1,853 | 1,738 | 1,853 | 1,754 |
| 17,400 | 17,450 | 1,859 | 1,743 | 1,859 | 1,760 |
| 17,450 | 17,500 | 1,865 | 1,748 | 1,865 | 1,766 |
| 17,500 | 17,550 | 1,871 | 1,753 | 1,871 | 1,772 |
| 17,550 | 17,600 | 1,877 | 1,758 | 1,877 | 1,778 |
| 17,600 | 17,650 | 1,883 | 1,763 | 1,883 | 1,784 |
| 17,650 | 17,700 | 1,889 | 1,768 | 1,889 | 1,790 |
| 17,700 | 17,750 | 1,895 | 1,773 | 1,895 | 1,796 |
| 17,750 | 17,800 | 1,901 | 1,778 | 1,901 | 1,802 |
| 17,800 | 17,850 | 1,907 | 1,783 | 1,907 | 1,808 |
| 17,850 | 17,900 | 1,913 | 1,788 | 1,913 | 1,814 |
| 17,900 | 17,950 | 1,919 | 1,793 | 1,919 | 1,820 |
| 17,950 | 18,000 | 1,925 | 1,798 | 1,925 | 1,826 |
| 18,000 | |||||
| 18,000 | 18,050 | 1,931 | 1,803 | 1,931 | 1,832 |
| 18,050 | 18,100 | 1,937 | 1,808 | 1,937 | 1,838 |
| 18,100 | 18,150 | 1,943 | 1,813 | 1,943 | 1,844 |
| 18,150 | 18,200 | 1,949 | 1,818 | 1,949 | 1,850 |
| 18,200 | 18,250 | 1,955 | 1,823 | 1,955 | 1,856 |
| 18,250 | 18,300 | 1,961 | 1,828 | 1,961 | 1,862 |
| 18,300 | 18,350 | 1,967 | 1,833 | 1,967 | 1,868 |
| 18,350 | 18,400 | 1,973 | 1,838 | 1,973 | 1,874 |
| 18,400 | 18,450 | 1,979 | 1,843 | 1,979 | 1,880 |
| 18,450 | 18,500 | 1,985 | 1,848 | 1,985 | 1,886 |
| 18,500 | 18,550 | 1,991 | 1,853 | 1,991 | 1,892 |
| 18,550 | 18,600 | 1,997 | 1,858 | 1,997 | 1,898 |
| 18,600 | 18,650 | 2,003 | 1,863 | 2,003 | 1,904 |
| 18,650 | 18,700 | 2,009 | 1,868 | 2,009 | 1,910 |
| 18,700 | 18,750 | 2,015 | 1,873 | 2,015 | 1,916 |
| 18,750 | 18,800 | 2,021 | 1,878 | 2,021 | 1,922 |
| 18,800 | 18,850 | 2,027 | 1,883 | 2,027 | 1,928 |
| 18,850 | 18,900 | 2,033 | 1,888 | 2,033 | 1,934 |
| 18,900 | 18,950 | 2,039 | 1,893 | 2,039 | 1,940 |
| 18,950 | 19,000 | 2,045 | 1,898 | 2,045 | 1,946 |
| 19,000 | |||||
| 19,000 | 19,050 | 2,051 | 1,903 | 2,051 | 1,952 |
| 19,050 | 19,100 | 2,057 | 1,908 | 2,057 | 1,958 |
| 19,100 | 19,150 | 2,063 | 1,913 | 2,063 | 1,964 |
| 19,150 | 19,200 | 2,069 | 1,918 | 2,069 | 1,970 |
| 19,200 | 19,250 | 2,075 | 1,923 | 2,075 | 1,976 |
| 19,250 | 19,300 | 2,081 | 1,928 | 2,081 | 1,982 |
| 19,300 | 19,350 | 2,087 | 1,933 | 2,087 | 1,988 |
| 19,350 | 19,400 | 2,093 | 1,938 | 2,093 | 1,994 |
| 19,400 | 19,450 | 2,099 | 1,943 | 2,099 | 2,000 |
| 19,450 | 19,500 | 2,105 | 1,948 | 2,105 | 2,006 |
| 19,500 | 19,550 | 2,111 | 1,953 | 2,111 | 2,012 |
| 19,550 | 19,600 | 2,117 | 1,958 | 2,117 | 2,018 |
| 19,600 | 19,650 | 2,123 | 1,963 | 2,123 | 2,024 |
| 19,650 | 19,700 | 2,129 | 1,968 | 2,129 | 2,030 |
| 19,700 | 19,750 | 2,135 | 1,973 | 2,135 | 2,036 |
| 19,750 | 19,800 | 2,141 | 1,978 | 2,141 | 2,042 |
| 19,800 | 19,850 | 2,147 | 1,983 | 2,147 | 2,048 |
| 19,850 | 19,900 | 2,153 | 1,988 | 2,153 | 2,054 |
| 19,900 | 19,950 | 2,159 | 1,993 | 2,159 | 2,060 |
| 19,950 | 20,000 | 2,165 | 1,998 | 2,165 | 2,066 |
| 20,000 | |||||
| 20,000 | 20,050 | 2,171 | 2,003 | 2,171 | 2,072 |
| 20,050 | 20,100 | 2,177 | 2,008 | 2,177 | 2,078 |
| 20,100 | 20,150 | 2,183 | 2,013 | 2,183 | 2,084 |
| 20,150 | 20,200 | 2,189 | 2,018 | 2,189 | 2,090 |
| 20,200 | 20,250 | 2,195 | 2,023 | 2,195 | 2,096 |
| 20,250 | 20,300 | 2,201 | 2,028 | 2,201 | 2,102 |
| 20,300 | 20,350 | 2,207 | 2,033 | 2,207 | 2,108 |
| 20,350 | 20,400 | 2,213 | 2,038 | 2,213 | 2,114 |
| 20,400 | 20,450 | 2,219 | 2,043 | 2,219 | 2,120 |
| 20,450 | 20,500 | 2,225 | 2,048 | 2,225 | 2,126 |
| 20,500 | 20,550 | 2,231 | 2,053 | 2,231 | 2,132 |
| 20,550 | 20,600 | 2,237 | 2,058 | 2,237 | 2,138 |
| 20,600 | 20,650 | 2,243 | 2,063 | 2,243 | 2,144 |
| 20,650 | 20,700 | 2,249 | 2,068 | 2,249 | 2,150 |
| 20,700 | 20,750 | 2,255 | 2,073 | 2,255 | 2,156 |
| 20,750 | 20,800 | 2,261 | 2,078 | 2,261 | 2,162 |
| 20,800 | 20,850 | 2,267 | 2,083 | 2,267 | 2,168 |
| 20,850 | 20,900 | 2,273 | 2,088 | 2,273 | 2,174 |
| 20,900 | 20,950 | 2,279 | 2,093 | 2,279 | 2,180 |
| 20,950 | 21,000 | 2,285 | 2,098 | 2,285 | 2,186 |
| 21,000 | |||||
| 21,000 | 21,050 | 2,291 | 2,103 | 2,291 | 2,192 |
| 21,050 | 21,100 | 2,297 | 2,108 | 2,297 | 2,198 |
| 21,100 | 21,150 | 2,303 | 2,113 | 2,303 | 2,204 |
| 21,150 | 21,200 | 2,309 | 2,118 | 2,309 | 2,210 |
| 21,200 | 21,250 | 2,315 | 2,123 | 2,315 | 2,216 |
| 21,250 | 21,300 | 2,321 | 2,128 | 2,321 | 2,222 |
| 21,300 | 21,350 | 2,327 | 2,133 | 2,327 | 2,228 |
| 21,350 | 21,400 | 2,333 | 2,138 | 2,333 | 2,234 |
| 21,400 | 21,450 | 2,339 | 2,143 | 2,339 | 2,240 |
| 21,450 | 21,500 | 2,345 | 2,148 | 2,345 | 2,246 |
| 21,500 | 21,550 | 2,351 | 2,153 | 2,351 | 2,252 |
| 21,550 | 21,600 | 2,357 | 2,158 | 2,357 | 2,258 |
| 21,600 | 21,650 | 2,363 | 2,163 | 2,363 | 2,264 |
| 21,650 | 21,700 | 2,369 | 2,168 | 2,369 | 2,270 |
| 21,700 | 21,750 | 2,375 | 2,173 | 2,375 | 2,276 |
| 21,750 | 21,800 | 2,381 | 2,178 | 2,381 | 2,282 |
| 21,800 | 21,850 | 2,387 | 2,183 | 2,387 | 2,288 |
| 21,850 | 21,900 | 2,393 | 2,188 | 2,393 | 2,294 |
| 21,900 | 21,950 | 2,399 | 2,193 | 2,399 | 2,300 |
| 21,950 | 22,000 | 2,405 | 2,198 | 2,405 | 2,306 |
| 22,000 | |||||
| 22,000 | 22,050 | 2,411 | 2,203 | 2,411 | 2,312 |
| 22,050 | 22,100 | 2,417 | 2,208 | 2,417 | 2,318 |
| 22,100 | 22,150 | 2,423 | 2,213 | 2,423 | 2,324 |
| 22,150 | 22,200 | 2,429 | 2,218 | 2,429 | 2,330 |
| 22,200 | 22,250 | 2,435 | 2,223 | 2,435 | 2,336 |
| 22,250 | 22,300 | 2,441 | 2,228 | 2,441 | 2,342 |
| 22,300 | 22,350 | 2,447 | 2,233 | 2,447 | 2,348 |
| 22,350 | 22,400 | 2,453 | 2,238 | 2,453 | 2,354 |
| 22,400 | 22,450 | 2,459 | 2,243 | 2,459 | 2,360 |
| 22,450 | 22,500 | 2,465 | 2,248 | 2,465 | 2,366 |
| 22,500 | 22,550 | 2,471 | 2,253 | 2,471 | 2,372 |
| 22,550 | 22,600 | 2,477 | 2,258 | 2,477 | 2,378 |
| 22,600 | 22,650 | 2,483 | 2,263 | 2,483 | 2,384 |
| 22,650 | 22,700 | 2,489 | 2,268 | 2,489 | 2,390 |
| 22,700 | 22,750 | 2,495 | 2,273 | 2,495 | 2,396 |
| 22,750 | 22,800 | 2,501 | 2,278 | 2,501 | 2,402 |
| 22,800 | 22,850 | 2,507 | 2,283 | 2,507 | 2,408 |
| 22,850 | 22,900 | 2,513 | 2,288 | 2,513 | 2,414 |
| 22,900 | 22,950 | 2,519 | 2,293 | 2,519 | 2,420 |
| 22,950 | 23,000 | 2,525 | 2,298 | 2,525 | 2,426 |
| 23,000 | |||||
| 23,000 | 23,050 | 2,531 | 2,303 | 2,531 | 2,432 |
| 23,050 | 23,100 | 2,537 | 2,308 | 2,537 | 2,438 |
| 23,100 | 23,150 | 2,543 | 2,313 | 2,543 | 2,444 |
| 23,150 | 23,200 | 2,549 | 2,318 | 2,549 | 2,450 |
| 23,200 | 23,250 | 2,555 | 2,323 | 2,555 | 2,456 |
| 23,250 | 23,300 | 2,561 | 2,329 | 2,561 | 2,462 |
| 23,300 | 23,350 | 2,567 | 2,335 | 2,567 | 2,468 |
| 23,350 | 23,400 | 2,573 | 2,341 | 2,573 | 2,474 |
| 23,400 | 23,450 | 2,579 | 2,347 | 2,579 | 2,480 |
| 23,450 | 23,500 | 2,585 | 2,353 | 2,585 | 2,486 |
| 23,500 | 23,550 | 2,591 | 2,359 | 2,591 | 2,492 |
| 23,550 | 23,600 | 2,597 | 2,365 | 2,597 | 2,498 |
| 23,600 | 23,650 | 2,603 | 2,371 | 2,603 | 2,504 |
| 23,650 | 23,700 | 2,609 | 2,377 | 2,609 | 2,510 |
| 23,700 | 23,750 | 2,615 | 2,383 | 2,615 | 2,516 |
| 23,750 | 23,800 | 2,621 | 2,389 | 2,621 | 2,522 |
| 23,800 | 23,850 | 2,627 | 2,395 | 2,627 | 2,528 |
| 23,850 | 23,900 | 2,633 | 2,401 | 2,633 | 2,534 |
| 23,900 | 23,950 | 2,639 | 2,407 | 2,639 | 2,540 |
| 23,950 | 24,000 | 2,645 | 2,413 | 2,645 | 2,546 |
| 24,000 | |||||
| 24,000 | 24,050 | 2,651 | 2,419 | 2,651 | 2,552 |
| 24,050 | 24,100 | 2,657 | 2,425 | 2,657 | 2,558 |
| 24,100 | 24,150 | 2,663 | 2,431 | 2,663 | 2,564 |
| 24,150 | 24,200 | 2,669 | 2,437 | 2,669 | 2,570 |
| 24,200 | 24,250 | 2,675 | 2,443 | 2,675 | 2,576 |
| 24,250 | 24,300 | 2,681 | 2,449 | 2,681 | 2,582 |
| 24,300 | 24,350 | 2,687 | 2,455 | 2,687 | 2,588 |
| 24,350 | 24,400 | 2,693 | 2,461 | 2,693 | 2,594 |
| 24,400 | 24,450 | 2,699 | 2,467 | 2,699 | 2,600 |
| 24,450 | 24,500 | 2,705 | 2,473 | 2,705 | 2,606 |
| 24,500 | 24,550 | 2,711 | 2,479 | 2,711 | 2,612 |
| 24,550 | 24,600 | 2,717 | 2,485 | 2,717 | 2,618 |
| 24,600 | 24,650 | 2,723 | 2,491 | 2,723 | 2,624 |
| 24,650 | 24,700 | 2,729 | 2,497 | 2,729 | 2,630 |
| 24,700 | 24,750 | 2,735 | 2,503 | 2,735 | 2,636 |
| 24,750 | 24,800 | 2,741 | 2,509 | 2,741 | 2,642 |
| 24,800 | 24,850 | 2,747 | 2,515 | 2,747 | 2,648 |
| 24,850 | 24,900 | 2,753 | 2,521 | 2,753 | 2,654 |
| 24,900 | 24,950 | 2,759 | 2,527 | 2,759 | 2,660 |
| 24,950 | 25,000 | 2,765 | 2,533 | 2,765 | 2,666 |
| 25,000 | |||||
| 25,000 | 25,050 | 2,771 | 2,539 | 2,771 | 2,672 |
| 25,050 | 25,100 | 2,777 | 2,545 | 2,777 | 2,678 |
| 25,100 | 25,150 | 2,783 | 2,551 | 2,783 | 2,684 |
| 25,150 | 25,200 | 2,789 | 2,557 | 2,789 | 2,690 |
| 25,200 | 25,250 | 2,795 | 2,563 | 2,795 | 2,696 |
| 25,250 | 25,300 | 2,801 | 2,569 | 2,801 | 2,702 |
| 25,300 | 25,350 | 2,807 | 2,575 | 2,807 | 2,708 |
| 25,350 | 25,400 | 2,813 | 2,581 | 2,813 | 2,714 |
| 25,400 | 25,450 | 2,819 | 2,587 | 2,819 | 2,720 |
| 25,450 | 25,500 | 2,825 | 2,593 | 2,825 | 2,726 |
| 25,500 | 25,550 | 2,831 | 2,599 | 2,831 | 2,732 |
| 25,550 | 25,600 | 2,837 | 2,605 | 2,837 | 2,738 |
| 25,600 | 25,650 | 2,843 | 2,611 | 2,843 | 2,744 |
| 25,650 | 25,700 | 2,849 | 2,617 | 2,849 | 2,750 |
| 25,700 | 25,750 | 2,855 | 2,623 | 2,855 | 2,756 |
| 25,750 | 25,800 | 2,861 | 2,629 | 2,861 | 2,762 |
| 25,800 | 25,850 | 2,867 | 2,635 | 2,867 | 2,768 |
| 25,850 | 25,900 | 2,873 | 2,641 | 2,873 | 2,774 |
| 25,900 | 25,950 | 2,879 | 2,647 | 2,879 | 2,780 |
| 25,950 | 26,000 | 2,885 | 2,653 | 2,885 | 2,786 |
| 26,000 | |||||
| 26,000 | 26,050 | 2,891 | 2,659 | 2,891 | 2,792 |
| 26,050 | 26,100 | 2,897 | 2,665 | 2,897 | 2,798 |
| 26,100 | 26,150 | 2,903 | 2,671 | 2,903 | 2,804 |
| 26,150 | 26,200 | 2,909 | 2,677 | 2,909 | 2,810 |
| 26,200 | 26,250 | 2,915 | 2,683 | 2,915 | 2,816 |
| 26,250 | 26,300 | 2,921 | 2,689 | 2,921 | 2,822 |
| 26,300 | 26,350 | 2,927 | 2,695 | 2,927 | 2,828 |
| 26,350 | 26,400 | 2,933 | 2,701 | 2,933 | 2,834 |
| 26,400 | 26,450 | 2,939 | 2,707 | 2,939 | 2,840 |
| 26,450 | 26,500 | 2,945 | 2,713 | 2,945 | 2,846 |
| 26,500 | 26,550 | 2,951 | 2,719 | 2,951 | 2,852 |
| 26,550 | 26,600 | 2,957 | 2,725 | 2,957 | 2,858 |
| 26,600 | 26,650 | 2,963 | 2,731 | 2,963 | 2,864 |
| 26,650 | 26,700 | 2,969 | 2,737 | 2,969 | 2,870 |
| 26,700 | 26,750 | 2,975 | 2,743 | 2,975 | 2,876 |
| 26,750 | 26,800 | 2,981 | 2,749 | 2,981 | 2,882 |
| 26,800 | 26,850 | 2,987 | 2,755 | 2,987 | 2,888 |
| 26,850 | 26,900 | 2,993 | 2,761 | 2,993 | 2,894 |
| 26,900 | 26,950 | 2,999 | 2,767 | 2,999 | 2,900 |
| 26,950 | 27,000 | 3,005 | 2,773 | 3,005 | 2,906 |
| 27,000 | |||||
| 27,000 | 27,050 | 3,011 | 2,779 | 3,011 | 2,912 |
| 27,050 | 27,100 | 3,017 | 2,785 | 3,017 | 2,918 |
| 27,100 | 27,150 | 3,023 | 2,791 | 3,023 | 2,924 |
| 27,150 | 27,200 | 3,029 | 2,797 | 3,029 | 2,930 |
| 27,200 | 27,250 | 3,035 | 2,803 | 3,035 | 2,936 |
| 27,250 | 27,300 | 3,041 | 2,809 | 3,041 | 2,942 |
| 27,300 | 27,350 | 3,047 | 2,815 | 3,047 | 2,948 |
| 27,350 | 27,400 | 3,053 | 2,821 | 3,053 | 2,954 |
| 27,400 | 27,450 | 3,059 | 2,827 | 3,059 | 2,960 |
| 27,450 | 27,500 | 3,065 | 2,833 | 3,065 | 2,966 |
| 27,500 | 27,550 | 3,071 | 2,839 | 3,071 | 2,972 |
| 27,550 | 27,600 | 3,077 | 2,845 | 3,077 | 2,978 |
| 27,600 | 27,650 | 3,083 | 2,851 | 3,083 | 2,984 |
| 27,650 | 27,700 | 3,089 | 2,857 | 3,089 | 2,990 |
| 27,700 | 27,750 | 3,095 | 2,863 | 3,095 | 2,996 |
| 27,750 | 27,800 | 3,101 | 2,869 | 3,101 | 3,002 |
| 27,800 | 27,850 | 3,107 | 2,875 | 3,107 | 3,008 |
| 27,850 | 27,900 | 3,113 | 2,881 | 3,113 | 3,014 |
| 27,900 | 27,950 | 3,119 | 2,887 | 3,119 | 3,020 |
| 27,950 | 28,000 | 3,125 | 2,893 | 3,125 | 3,026 |
| 28,000 | |||||
| 28,000 | 28,050 | 3,131 | 2,899 | 3,131 | 3,032 |
| 28,050 | 28,100 | 3,137 | 2,905 | 3,137 | 3,038 |
| 28,100 | 28,150 | 3,143 | 2,911 | 3,143 | 3,044 |
| 28,150 | 28,200 | 3,149 | 2,917 | 3,149 | 3,050 |
| 28,200 | 28,250 | 3,155 | 2,923 | 3,155 | 3,056 |
| 28,250 | 28,300 | 3,161 | 2,929 | 3,161 | 3,062 |
| 28,300 | 28,350 | 3,167 | 2,935 | 3,167 | 3,068 |
| 28,350 | 28,400 | 3,173 | 2,941 | 3,173 | 3,074 |
| 28,400 | 28,450 | 3,179 | 2,947 | 3,179 | 3,080 |
| 28,450 | 28,500 | 3,185 | 2,953 | 3,185 | 3,086 |
| 28,500 | 28,550 | 3,191 | 2,959 | 3,191 | 3,092 |
| 28,550 | 28,600 | 3,197 | 2,965 | 3,197 | 3,098 |
| 28,600 | 28,650 | 3,203 | 2,971 | 3,203 | 3,104 |
| 28,650 | 28,700 | 3,209 | 2,977 | 3,209 | 3,110 |
| 28,700 | 28,750 | 3,215 | 2,983 | 3,215 | 3,116 |
| 28,750 | 28,800 | 3,221 | 2,989 | 3,221 | 3,122 |
| 28,800 | 28,850 | 3,227 | 2,995 | 3,227 | 3,128 |
| 28,850 | 28,900 | 3,233 | 3,001 | 3,233 | 3,134 |
| 28,900 | 28,950 | 3,239 | 3,007 | 3,239 | 3,140 |
| 28,950 | 29,000 | 3,245 | 3,013 | 3,245 | 3,146 |
| 29,000 | |||||
| 29,000 | 29,050 | 3,251 | 3,019 | 3,251 | 3,152 |
| 29,050 | 29,100 | 3,257 | 3,025 | 3,257 | 3,158 |
| 29,100 | 29,150 | 3,263 | 3,031 | 3,263 | 3,164 |
| 29,150 | 29,200 | 3,269 | 3,037 | 3,269 | 3,170 |
| 29,200 | 29,250 | 3,275 | 3,043 | 3,275 | 3,176 |
| 29,250 | 29,300 | 3,281 | 3,049 | 3,281 | 3,182 |
| 29,300 | 29,350 | 3,287 | 3,055 | 3,287 | 3,188 |
| 29,350 | 29,400 | 3,293 | 3,061 | 3,293 | 3,194 |
| 29,400 | 29,450 | 3,299 | 3,067 | 3,299 | 3,200 |
| 29,450 | 29,500 | 3,305 | 3,073 | 3,305 | 3,206 |
| 29,500 | 29,550 | 3,311 | 3,079 | 3,311 | 3,212 |
| 29,550 | 29,600 | 3,317 | 3,085 | 3,317 | 3,218 |
| 29,600 | 29,650 | 3,323 | 3,091 | 3,323 | 3,224 |
| 29,650 | 29,700 | 3,329 | 3,097 | 3,329 | 3,230 |
| 29,700 | 29,750 | 3,335 | 3,103 | 3,335 | 3,236 |
| 29,750 | 29,800 | 3,341 | 3,109 | 3,341 | 3,242 |
| 29,800 | 29,850 | 3,347 | 3,115 | 3,347 | 3,248 |
| 29,850 | 29,900 | 3,353 | 3,121 | 3,353 | 3,254 |
| 29,900 | 29,950 | 3,359 | 3,127 | 3,359 | 3,260 |
| 29,950 | 30,000 | 3,365 | 3,133 | 3,365 | 3,266 |
| 30,000 | |||||
| 30,000 | 30,050 | 3,371 | 3,139 | 3,371 | 3,272 |
| 30,050 | 30,100 | 3,377 | 3,145 | 3,377 | 3,278 |
| 30,100 | 30,150 | 3,383 | 3,151 | 3,383 | 3,284 |
| 30,150 | 30,200 | 3,389 | 3,157 | 3,389 | 3,290 |
| 30,200 | 30,250 | 3,395 | 3,163 | 3,395 | 3,296 |
| 30,250 | 30,300 | 3,401 | 3,169 | 3,401 | 3,302 |
| 30,300 | 30,350 | 3,407 | 3,175 | 3,407 | 3,308 |
| 30,350 | 30,400 | 3,413 | 3,181 | 3,413 | 3,314 |
| 30,400 | 30,450 | 3,419 | 3,187 | 3,419 | 3,320 |
| 30,450 | 30,500 | 3,425 | 3,193 | 3,425 | 3,326 |
| 30,500 | 30,550 | 3,431 | 3,199 | 3,431 | 3,332 |
| 30,550 | 30,600 | 3,437 | 3,205 | 3,437 | 3,338 |
| 30,600 | 30,650 | 3,443 | 3,211 | 3,443 | 3,344 |
| 30,650 | 30,700 | 3,449 | 3,217 | 3,449 | 3,350 |
| 30,700 | 30,750 | 3,455 | 3,223 | 3,455 | 3,356 |
| 30,750 | 30,800 | 3,461 | 3,229 | 3,461 | 3,362 |
| 30,800 | 30,850 | 3,467 | 3,235 | 3,467 | 3,368 |
| 30,850 | 30,900 | 3,473 | 3,241 | 3,473 | 3,374 |
| 30,900 | 30,950 | 3,479 | 3,247 | 3,479 | 3,380 |
| 30,950 | 31,000 | 3,485 | 3,253 | 3,485 | 3,386 |
| 31,000 | |||||
| 31,000 | 31,050 | 3,491 | 3,259 | 3,491 | 3,392 |
| 31,050 | 31,100 | 3,497 | 3,265 | 3,497 | 3,398 |
| 31,100 | 31,150 | 3,503 | 3,271 | 3,503 | 3,404 |
| 31,150 | 31,200 | 3,509 | 3,277 | 3,509 | 3,410 |
| 31,200 | 31,250 | 3,515 | 3,283 | 3,515 | 3,416 |
| 31,250 | 31,300 | 3,521 | 3,289 | 3,521 | 3,422 |
| 31,300 | 31,350 | 3,527 | 3,295 | 3,527 | 3,428 |
| 31,350 | 31,400 | 3,533 | 3,301 | 3,533 | 3,434 |
| 31,400 | 31,450 | 3,539 | 3,307 | 3,539 | 3,440 |
| 31,450 | 31,500 | 3,545 | 3,313 | 3,545 | 3,446 |
| 31,500 | 31,550 | 3,551 | 3,319 | 3,551 | 3,452 |
| 31,550 | 31,600 | 3,557 | 3,325 | 3,557 | 3,458 |
| 31,600 | 31,650 | 3,563 | 3,331 | 3,563 | 3,464 |
| 31,650 | 31,700 | 3,569 | 3,337 | 3,569 | 3,470 |
| 31,700 | 31,750 | 3,575 | 3,343 | 3,575 | 3,476 |
| 31,750 | 31,800 | 3,581 | 3,349 | 3,581 | 3,482 |
| 31,800 | 31,850 | 3,587 | 3,355 | 3,587 | 3,488 |
| 31,850 | 31,900 | 3,593 | 3,361 | 3,593 | 3,494 |
| 31,900 | 31,950 | 3,599 | 3,367 | 3,599 | 3,500 |
| 31,950 | 32,000 | 3,605 | 3,373 | 3,605 | 3,506 |
| 32,000 | |||||
| 32,000 | 32,050 | 3,611 | 3,379 | 3,611 | 3,512 |
| 32,050 | 32,100 | 3,617 | 3,385 | 3,617 | 3,518 |
| 32,100 | 32,150 | 3,623 | 3,391 | 3,623 | 3,524 |
| 32,150 | 32,200 | 3,629 | 3,397 | 3,629 | 3,530 |
| 32,200 | 32,250 | 3,635 | 3,403 | 3,635 | 3,536 |
| 32,250 | 32,300 | 3,641 | 3,409 | 3,641 | 3,542 |
| 32,300 | 32,350 | 3,647 | 3,415 | 3,647 | 3,548 |
| 32,350 | 32,400 | 3,653 | 3,421 | 3,653 | 3,554 |
| 32,400 | 32,450 | 3,659 | 3,427 | 3,659 | 3,560 |
| 32,450 | 32,500 | 3,665 | 3,433 | 3,665 | 3,566 |
| 32,500 | 32,550 | 3,671 | 3,439 | 3,671 | 3,572 |
| 32,550 | 32,600 | 3,677 | 3,445 | 3,677 | 3,578 |
| 32,600 | 32,650 | 3,683 | 3,451 | 3,683 | 3,584 |
| 32,650 | 32,700 | 3,689 | 3,457 | 3,689 | 3,590 |
| 32,700 | 32,750 | 3,695 | 3,463 | 3,695 | 3,596 |
| 32,750 | 32,800 | 3,701 | 3,469 | 3,701 | 3,602 |
| 32,800 | 32,850 | 3,707 | 3,475 | 3,707 | 3,608 |
| 32,850 | 32,900 | 3,713 | 3,481 | 3,713 | 3,614 |
| 32,900 | 32,950 | 3,719 | 3,487 | 3,719 | 3,620 |
| 32,950 | 33,000 | 3,725 | 3,493 | 3,725 | 3,626 |
| 33,000 | |||||
| 33,000 | 33,050 | 3,731 | 3,499 | 3,731 | 3,632 |
| 33,050 | 33,100 | 3,737 | 3,505 | 3,737 | 3,638 |
| 33,100 | 33,150 | 3,743 | 3,511 | 3,743 | 3,644 |
| 33,150 | 33,200 | 3,749 | 3,517 | 3,749 | 3,650 |
| 33,200 | 33,250 | 3,755 | 3,523 | 3,755 | 3,656 |
| 33,250 | 33,300 | 3,761 | 3,529 | 3,761 | 3,662 |
| 33,300 | 33,350 | 3,767 | 3,535 | 3,767 | 3,668 |
| 33,350 | 33,400 | 3,773 | 3,541 | 3,773 | 3,674 |
| 33,400 | 33,450 | 3,779 | 3,547 | 3,779 | 3,680 |
| 33,450 | 33,500 | 3,785 | 3,553 | 3,785 | 3,686 |
| 33,500 | 33,550 | 3,791 | 3,559 | 3,791 | 3,692 |
| 33,550 | 33,600 | 3,797 | 3,565 | 3,797 | 3,698 |
| 33,600 | 33,650 | 3,803 | 3,571 | 3,803 | 3,704 |
| 33,650 | 33,700 | 3,809 | 3,577 | 3,809 | 3,710 |
| 33,700 | 33,750 | 3,815 | 3,583 | 3,815 | 3,716 |
| 33,750 | 33,800 | 3,821 | 3,589 | 3,821 | 3,722 |
| 33,800 | 33,850 | 3,827 | 3,595 | 3,827 | 3,728 |
| 33,850 | 33,900 | 3,833 | 3,601 | 3,833 | 3,734 |
| 33,900 | 33,950 | 3,839 | 3,607 | 3,839 | 3,740 |
| 33,950 | 34,000 | 3,845 | 3,613 | 3,845 | 3,746 |
| 34,000 | |||||
| 34,000 | 34,050 | 3,851 | 3,619 | 3,851 | 3,752 |
| 34,050 | 34,100 | 3,857 | 3,625 | 3,857 | 3,758 |
| 34,100 | 34,150 | 3,863 | 3,631 | 3,863 | 3,764 |
| 34,150 | 34,200 | 3,869 | 3,637 | 3,869 | 3,770 |
| 34,200 | 34,250 | 3,875 | 3,643 | 3,875 | 3,776 |
| 34,250 | 34,300 | 3,881 | 3,649 | 3,881 | 3,782 |
| 34,300 | 34,350 | 3,887 | 3,655 | 3,887 | 3,788 |
| 34,350 | 34,400 | 3,893 | 3,661 | 3,893 | 3,794 |
| 34,400 | 34,450 | 3,899 | 3,667 | 3,899 | 3,800 |
| 34,450 | 34,500 | 3,905 | 3,673 | 3,905 | 3,806 |
| 34,500 | 34,550 | 3,911 | 3,679 | 3,911 | 3,812 |
| 34,550 | 34,600 | 3,917 | 3,685 | 3,917 | 3,818 |
| 34,600 | 34,650 | 3,923 | 3,691 | 3,923 | 3,824 |
| 34,650 | 34,700 | 3,929 | 3,697 | 3,929 | 3,830 |
| 34,700 | 34,750 | 3,935 | 3,703 | 3,935 | 3,836 |
| 34,750 | 34,800 | 3,941 | 3,709 | 3,941 | 3,842 |
| 34,800 | 34,850 | 3,947 | 3,715 | 3,947 | 3,848 |
| 34,850 | 34,900 | 3,953 | 3,721 | 3,953 | 3,854 |
| 34,900 | 34,950 | 3,959 | 3,727 | 3,959 | 3,860 |
| 34,950 | 35,000 | 3,965 | 3,733 | 3,965 | 3,866 |
| 35,000 | |||||
| 35,000 | 35,050 | 3,971 | 3,739 | 3,971 | 3,872 |
| 35,050 | 35,100 | 3,977 | 3,745 | 3,977 | 3,878 |
| 35,100 | 35,150 | 3,983 | 3,751 | 3,983 | 3,884 |
| 35,150 | 35,200 | 3,989 | 3,757 | 3,989 | 3,890 |
| 35,200 | 35,250 | 3,995 | 3,763 | 3,995 | 3,896 |
| 35,250 | 35,300 | 4,001 | 3,769 | 4,001 | 3,902 |
| 35,300 | 35,350 | 4,007 | 3,775 | 4,007 | 3,908 |
| 35,350 | 35,400 | 4,013 | 3,781 | 4,013 | 3,914 |
| 35,400 | 35,450 | 4,019 | 3,787 | 4,019 | 3,920 |
| 35,450 | 35,500 | 4,025 | 3,793 | 4,025 | 3,926 |
| 35,500 | 35,550 | 4,031 | 3,799 | 4,031 | 3,932 |
| 35,550 | 35,600 | 4,037 | 3,805 | 4,037 | 3,938 |
| 35,600 | 35,650 | 4,043 | 3,811 | 4,043 | 3,944 |
| 35,650 | 35,700 | 4,049 | 3,817 | 4,049 | 3,950 |
| 35,700 | 35,750 | 4,055 | 3,823 | 4,055 | 3,956 |
| 35,750 | 35,800 | 4,061 | 3,829 | 4,061 | 3,962 |
| 35,800 | 35,850 | 4,067 | 3,835 | 4,067 | 3,968 |
| 35,850 | 35,900 | 4,073 | 3,841 | 4,073 | 3,974 |
| 35,900 | 35,950 | 4,079 | 3,847 | 4,079 | 3,980 |
| 35,950 | 36,000 | 4,085 | 3,853 | 4,085 | 3,986 |
| 36,000 | |||||
| 36,000 | 36,050 | 4,091 | 3,859 | 4,091 | 3,992 |
| 36,050 | 36,100 | 4,097 | 3,865 | 4,097 | 3,998 |
| 36,100 | 36,150 | 4,103 | 3,871 | 4,103 | 4,004 |
| 36,150 | 36,200 | 4,109 | 3,877 | 4,109 | 4,010 |
| 36,200 | 36,250 | 4,115 | 3,883 | 4,115 | 4,016 |
| 36,250 | 36,300 | 4,121 | 3,889 | 4,121 | 4,022 |
| 36,300 | 36,350 | 4,127 | 3,895 | 4,127 | 4,028 |
| 36,350 | 36,400 | 4,133 | 3,901 | 4,133 | 4,034 |
| 36,400 | 36,450 | 4,139 | 3,907 | 4,139 | 4,040 |
| 36,450 | 36,500 | 4,145 | 3,913 | 4,145 | 4,046 |
| 36,500 | 36,550 | 4,151 | 3,919 | 4,151 | 4,052 |
| 36,550 | 36,600 | 4,157 | 3,925 | 4,157 | 4,058 |
| 36,600 | 36,650 | 4,163 | 3,931 | 4,163 | 4,064 |
| 36,650 | 36,700 | 4,169 | 3,937 | 4,169 | 4,070 |
| 36,700 | 36,750 | 4,175 | 3,943 | 4,175 | 4,076 |
| 36,750 | 36,800 | 4,181 | 3,949 | 4,181 | 4,082 |
| 36,800 | 36,850 | 4,187 | 3,955 | 4,187 | 4,088 |
| 36,850 | 36,900 | 4,193 | 3,961 | 4,193 | 4,094 |
| 36,900 | 36,950 | 4,199 | 3,967 | 4,199 | 4,100 |
| 36,950 | 37,000 | 4,205 | 3,973 | 4,205 | 4,106 |
| 37,000 | |||||
| 37,000 | 37,050 | 4,211 | 3,979 | 4,211 | 4,112 |
| 37,050 | 37,100 | 4,217 | 3,985 | 4,217 | 4,118 |
| 37,100 | 37,150 | 4,223 | 3,991 | 4,223 | 4,124 |
| 37,150 | 37,200 | 4,229 | 3,997 | 4,229 | 4,130 |
| 37,200 | 37,250 | 4,235 | 4,003 | 4,235 | 4,136 |
| 37,250 | 37,300 | 4,241 | 4,009 | 4,241 | 4,142 |
| 37,300 | 37,350 | 4,247 | 4,015 | 4,247 | 4,148 |
| 37,350 | 37,400 | 4,253 | 4,021 | 4,253 | 4,154 |
| 37,400 | 37,450 | 4,259 | 4,027 | 4,259 | 4,160 |
| 37,450 | 37,500 | 4,265 | 4,033 | 4,265 | 4,166 |
| 37,500 | 37,550 | 4,271 | 4,039 | 4,271 | 4,172 |
| 37,550 | 37,600 | 4,277 | 4,045 | 4,277 | 4,178 |
| 37,600 | 37,650 | 4,283 | 4,051 | 4,283 | 4,184 |
| 37,650 | 37,700 | 4,289 | 4,057 | 4,289 | 4,190 |
| 37,700 | 37,750 | 4,295 | 4,063 | 4,295 | 4,196 |
| 37,750 | 37,800 | 4,301 | 4,069 | 4,301 | 4,202 |
| 37,800 | 37,850 | 4,307 | 4,075 | 4,307 | 4,208 |
| 37,850 | 37,900 | 4,313 | 4,081 | 4,313 | 4,214 |
| 37,900 | 37,950 | 4,319 | 4,087 | 4,319 | 4,220 |
| 37,950 | 38,000 | 4,325 | 4,093 | 4,325 | 4,226 |
| 38,000 | |||||
| 38,000 | 38,050 | 4,331 | 4,099 | 4,331 | 4,232 |
| 38,050 | 38,100 | 4,337 | 4,105 | 4,337 | 4,238 |
| 38,100 | 38,150 | 4,343 | 4,111 | 4,343 | 4,244 |
| 38,150 | 38,200 | 4,349 | 4,117 | 4,349 | 4,250 |
| 38,200 | 38,250 | 4,355 | 4,123 | 4,355 | 4,256 |
| 38,250 | 38,300 | 4,361 | 4,129 | 4,361 | 4,262 |
| 38,300 | 38,350 | 4,367 | 4,135 | 4,367 | 4,268 |
| 38,350 | 38,400 | 4,373 | 4,141 | 4,373 | 4,274 |
| 38,400 | 38,450 | 4,379 | 4,147 | 4,379 | 4,280 |
| 38,450 | 38,500 | 4,385 | 4,153 | 4,385 | 4,286 |
| 38,500 | 38,550 | 4,391 | 4,159 | 4,391 | 4,292 |
| 38,550 | 38,600 | 4,397 | 4,165 | 4,397 | 4,298 |
| 38,600 | 38,650 | 4,403 | 4,171 | 4,403 | 4,304 |
| 38,650 | 38,700 | 4,409 | 4,177 | 4,409 | 4,310 |
| 38,700 | 38,750 | 4,415 | 4,183 | 4,415 | 4,316 |
| 38,750 | 38,800 | 4,421 | 4,189 | 4,421 | 4,322 |
| 38,800 | 38,850 | 4,427 | 4,195 | 4,427 | 4,328 |
| 38,850 | 38,900 | 4,433 | 4,201 | 4,433 | 4,334 |
| 38,900 | 38,950 | 4,439 | 4,207 | 4,439 | 4,340 |
| 38,950 | 39,000 | 4,445 | 4,213 | 4,445 | 4,346 |
| 39,000 | |||||
| 39,000 | 39,050 | 4,451 | 4,219 | 4,451 | 4,352 |
| 39,050 | 39,100 | 4,457 | 4,225 | 4,457 | 4,358 |
| 39,100 | 39,150 | 4,463 | 4,231 | 4,463 | 4,364 |
| 39,150 | 39,200 | 4,469 | 4,237 | 4,469 | 4,370 |
| 39,200 | 39,250 | 4,475 | 4,243 | 4,475 | 4,376 |
| 39,250 | 39,300 | 4,481 | 4,249 | 4,481 | 4,382 |
| 39,300 | 39,350 | 4,487 | 4,255 | 4,487 | 4,388 |
| 39,350 | 39,400 | 4,493 | 4,261 | 4,493 | 4,394 |
| 39,400 | 39,450 | 4,499 | 4,267 | 4,499 | 4,400 |
| 39,450 | 39,500 | 4,505 | 4,273 | 4,505 | 4,406 |
| 39,500 | 39,550 | 4,511 | 4,279 | 4,511 | 4,412 |
| 39,550 | 39,600 | 4,517 | 4,285 | 4,517 | 4,418 |
| 39,600 | 39,650 | 4,523 | 4,291 | 4,523 | 4,424 |
| 39,650 | 39,700 | 4,529 | 4,297 | 4,529 | 4,430 |
| 39,700 | 39,750 | 4,535 | 4,303 | 4,535 | 4,436 |
| 39,750 | 39,800 | 4,541 | 4,309 | 4,541 | 4,442 |
| 39,800 | 39,850 | 4,547 | 4,315 | 4,547 | 4,448 |
| 39,850 | 39,900 | 4,553 | 4,321 | 4,553 | 4,454 |
| 39,900 | 39,950 | 4,559 | 4,327 | 4,559 | 4,460 |
| 39,950 | 40,000 | 4,565 | 4,333 | 4,565 | 4,466 |
| 40,000 | |||||
| 40,000 | 40,050 | 4,571 | 4,339 | 4,571 | 4,472 |
| 40,050 | 40,100 | 4,577 | 4,345 | 4,577 | 4,478 |
| 40,100 | 40,150 | 4,583 | 4,351 | 4,583 | 4,484 |
| 40,150 | 40,200 | 4,589 | 4,357 | 4,589 | 4,490 |
| 40,200 | 40,250 | 4,595 | 4,363 | 4,595 | 4,496 |
| 40,250 | 40,300 | 4,601 | 4,369 | 4,601 | 4,502 |
| 40,300 | 40,350 | 4,607 | 4,375 | 4,607 | 4,508 |
| 40,350 | 40,400 | 4,613 | 4,381 | 4,613 | 4,514 |
| 40,400 | 40,450 | 4,619 | 4,387 | 4,619 | 4,520 |
| 40,450 | 40,500 | 4,625 | 4,393 | 4,625 | 4,526 |
| 40,500 | 40,550 | 4,631 | 4,399 | 4,631 | 4,532 |
| 40,550 | 40,600 | 4,637 | 4,405 | 4,637 | 4,538 |
| 40,600 | 40,650 | 4,643 | 4,411 | 4,643 | 4,544 |
| 40,650 | 40,700 | 4,649 | 4,417 | 4,649 | 4,550 |
| 40,700 | 40,750 | 4,655 | 4,423 | 4,655 | 4,556 |
| 40,750 | 40,800 | 4,661 | 4,429 | 4,661 | 4,562 |
| 40,800 | 40,850 | 4,667 | 4,435 | 4,667 | 4,568 |
| 40,850 | 40,900 | 4,673 | 4,441 | 4,673 | 4,574 |
| 40,900 | 40,950 | 4,679 | 4,447 | 4,679 | 4,580 |
| 40,950 | 41,000 | 4,685 | 4,453 | 4,685 | 4,586 |
| 41,000 | |||||
| 41,000 | 41,050 | 4,691 | 4,459 | 4,691 | 4,592 |
| 41,050 | 41,100 | 4,697 | 4,465 | 4,697 | 4,598 |
| 41,100 | 41,150 | 4,703 | 4,471 | 4,703 | 4,604 |
| 41,150 | 41,200 | 4,709 | 4,477 | 4,709 | 4,610 |
| 41,200 | 41,250 | 4,715 | 4,483 | 4,715 | 4,616 |
| 41,250 | 41,300 | 4,721 | 4,489 | 4,721 | 4,622 |
| 41,300 | 41,350 | 4,727 | 4,495 | 4,727 | 4,628 |
| 41,350 | 41,400 | 4,733 | 4,501 | 4,733 | 4,634 |
| 41,400 | 41,450 | 4,739 | 4,507 | 4,739 | 4,640 |
| 41,450 | 41,500 | 4,745 | 4,513 | 4,745 | 4,646 |
| 41,500 | 41,550 | 4,751 | 4,519 | 4,751 | 4,652 |
| 41,550 | 41,600 | 4,757 | 4,525 | 4,757 | 4,658 |
| 41,600 | 41,650 | 4,763 | 4,531 | 4,763 | 4,664 |
| 41,650 | 41,700 | 4,769 | 4,537 | 4,769 | 4,670 |
| 41,700 | 41,750 | 4,775 | 4,543 | 4,775 | 4,676 |
| 41,750 | 41,800 | 4,781 | 4,549 | 4,781 | 4,682 |
| 41,800 | 41,850 | 4,787 | 4,555 | 4,787 | 4,688 |
| 41,850 | 41,900 | 4,793 | 4,561 | 4,793 | 4,694 |
| 41,900 | 41,950 | 4,799 | 4,567 | 4,799 | 4,700 |
| 41,950 | 42,000 | 4,805 | 4,573 | 4,805 | 4,706 |
| 42,000 | |||||
| 42,000 | 42,050 | 4,811 | 4,579 | 4,811 | 4,712 |
| 42,050 | 42,100 | 4,817 | 4,585 | 4,817 | 4,718 |
| 42,100 | 42,150 | 4,823 | 4,591 | 4,823 | 4,724 |
| 42,150 | 42,200 | 4,829 | 4,597 | 4,829 | 4,730 |
| 42,200 | 42,250 | 4,835 | 4,603 | 4,835 | 4,736 |
| 42,250 | 42,300 | 4,841 | 4,609 | 4,841 | 4,742 |
| 42,300 | 42,350 | 4,847 | 4,615 | 4,847 | 4,748 |
| 42,350 | 42,400 | 4,853 | 4,621 | 4,853 | 4,754 |
| 42,400 | 42,450 | 4,859 | 4,627 | 4,859 | 4,760 |
| 42,450 | 42,500 | 4,865 | 4,633 | 4,865 | 4,766 |
| 42,500 | 42,550 | 4,871 | 4,639 | 4,871 | 4,772 |
| 42,550 | 42,600 | 4,877 | 4,645 | 4,877 | 4,778 |
| 42,600 | 42,650 | 4,883 | 4,651 | 4,883 | 4,784 |
| 42,650 | 42,700 | 4,889 | 4,657 | 4,889 | 4,790 |
| 42,700 | 42,750 | 4,895 | 4,663 | 4,895 | 4,796 |
| 42,750 | 42,800 | 4,901 | 4,669 | 4,901 | 4,802 |
| 42,800 | 42,850 | 4,907 | 4,675 | 4,907 | 4,808 |
| 42,850 | 42,900 | 4,913 | 4,681 | 4,913 | 4,814 |
| 42,900 | 42,950 | 4,919 | 4,687 | 4,919 | 4,820 |
| 42,950 | 43,000 | 4,925 | 4,693 | 4,925 | 4,826 |
| 43,000 | |||||
| 43,000 | 43,050 | 4,931 | 4,699 | 4,931 | 4,832 |
| 43,050 | 43,100 | 4,937 | 4,705 | 4,937 | 4,838 |
| 43,100 | 43,150 | 4,943 | 4,711 | 4,943 | 4,844 |
| 43,150 | 43,200 | 4,949 | 4,717 | 4,949 | 4,850 |
| 43,200 | 43,250 | 4,955 | 4,723 | 4,955 | 4,856 |
| 43,250 | 43,300 | 4,961 | 4,729 | 4,961 | 4,862 |
| 43,300 | 43,350 | 4,967 | 4,735 | 4,967 | 4,868 |
| 43,350 | 43,400 | 4,973 | 4,741 | 4,973 | 4,874 |
| 43,400 | 43,450 | 4,979 | 4,747 | 4,979 | 4,880 |
| 43,450 | 43,500 | 4,985 | 4,753 | 4,985 | 4,886 |
| 43,500 | 43,550 | 4,991 | 4,759 | 4,991 | 4,892 |
| 43,550 | 43,600 | 4,997 | 4,765 | 4,997 | 4,898 |
| 43,600 | 43,650 | 5,003 | 4,771 | 5,003 | 4,904 |
| 43,650 | 43,700 | 5,009 | 4,777 | 5,009 | 4,910 |
| 43,700 | 43,750 | 5,015 | 4,783 | 5,015 | 4,916 |
| 43,750 | 43,800 | 5,021 | 4,789 | 5,021 | 4,922 |
| 43,800 | 43,850 | 5,027 | 4,795 | 5,027 | 4,928 |
| 43,850 | 43,900 | 5,033 | 4,801 | 5,033 | 4,934 |
| 43,900 | 43,950 | 5,039 | 4,807 | 5,039 | 4,940 |
| 43,950 | 44,000 | 5,045 | 4,813 | 5,045 | 4,946 |
| 44,000 | |||||
| 44,000 | 44,050 | 5,051 | 4,819 | 5,051 | 4,952 |
| 44,050 | 44,100 | 5,057 | 4,825 | 5,057 | 4,958 |
| 44,100 | 44,150 | 5,063 | 4,831 | 5,063 | 4,964 |
| 44,150 | 44,200 | 5,069 | 4,837 | 5,069 | 4,970 |
| 44,200 | 44,250 | 5,075 | 4,843 | 5,075 | 4,976 |
| 44,250 | 44,300 | 5,081 | 4,849 | 5,081 | 4,982 |
| 44,300 | 44,350 | 5,087 | 4,855 | 5,087 | 4,988 |
| 44,350 | 44,400 | 5,093 | 4,861 | 5,093 | 4,994 |
| 44,400 | 44,450 | 5,099 | 4,867 | 5,099 | 5,000 |
| 44,450 | 44,500 | 5,105 | 4,873 | 5,105 | 5,006 |
| 44,500 | 44,550 | 5,111 | 4,879 | 5,111 | 5,012 |
| 44,550 | 44,600 | 5,117 | 4,885 | 5,117 | 5,018 |
| 44,600 | 44,650 | 5,123 | 4,891 | 5,123 | 5,024 |
| 44,650 | 44,700 | 5,129 | 4,897 | 5,129 | 5,030 |
| 44,700 | 44,750 | 5,135 | 4,903 | 5,135 | 5,036 |
| 44,750 | 44,800 | 5,141 | 4,909 | 5,141 | 5,042 |
| 44,800 | 44,850 | 5,147 | 4,915 | 5,147 | 5,048 |
| 44,850 | 44,900 | 5,153 | 4,921 | 5,153 | 5,054 |
| 44,900 | 44,950 | 5,159 | 4,927 | 5,159 | 5,060 |
| 44,950 | 45,000 | 5,165 | 4,933 | 5,165 | 5,066 |
| 45,000 | |||||
| 45,000 | 45,050 | 5,171 | 4,939 | 5,171 | 5,072 |
| 45,050 | 45,100 | 5,177 | 4,945 | 5,177 | 5,078 |
| 45,100 | 45,150 | 5,183 | 4,951 | 5,183 | 5,084 |
| 45,150 | 45,200 | 5,189 | 4,957 | 5,189 | 5,090 |
| 45,200 | 45,250 | 5,195 | 4,963 | 5,195 | 5,096 |
| 45,250 | 45,300 | 5,201 | 4,969 | 5,201 | 5,102 |
| 45,300 | 45,350 | 5,207 | 4,975 | 5,207 | 5,108 |
| 45,350 | 45,400 | 5,213 | 4,981 | 5,213 | 5,114 |
| 45,400 | 45,450 | 5,219 | 4,987 | 5,219 | 5,120 |
| 45,450 | 45,500 | 5,225 | 4,993 | 5,225 | 5,126 |
| 45,500 | 45,550 | 5,231 | 4,999 | 5,231 | 5,132 |
| 45,550 | 45,600 | 5,237 | 5,005 | 5,237 | 5,138 |
| 45,600 | 45,650 | 5,243 | 5,011 | 5,243 | 5,144 |
| 45,650 | 45,700 | 5,249 | 5,017 | 5,249 | 5,150 |
| 45,700 | 45,750 | 5,255 | 5,023 | 5,255 | 5,156 |
| 45,750 | 45,800 | 5,261 | 5,029 | 5,261 | 5,162 |
| 45,800 | 45,850 | 5,267 | 5,035 | 5,267 | 5,168 |
| 45,850 | 45,900 | 5,273 | 5,041 | 5,273 | 5,174 |
| 45,900 | 45,950 | 5,279 | 5,047 | 5,279 | 5,180 |
| 45,950 | 46,000 | 5,285 | 5,053 | 5,285 | 5,186 |
| 46,000 | |||||
| 46,000 | 46,050 | 5,291 | 5,059 | 5,291 | 5,192 |
| 46,050 | 46,100 | 5,297 | 5,065 | 5,297 | 5,198 |
| 46,100 | 46,150 | 5,303 | 5,071 | 5,303 | 5,204 |
| 46,150 | 46,200 | 5,309 | 5,077 | 5,309 | 5,210 |
| 46,200 | 46,250 | 5,315 | 5,083 | 5,315 | 5,216 |
| 46,250 | 46,300 | 5,321 | 5,089 | 5,321 | 5,222 |
| 46,300 | 46,350 | 5,327 | 5,095 | 5,327 | 5,228 |
| 46,350 | 46,400 | 5,333 | 5,101 | 5,333 | 5,234 |
| 46,400 | 46,450 | 5,339 | 5,107 | 5,339 | 5,240 |
| 46,450 | 46,500 | 5,345 | 5,113 | 5,345 | 5,246 |
| 46,500 | 46,550 | 5,351 | 5,119 | 5,351 | 5,252 |
| 46,550 | 46,600 | 5,357 | 5,125 | 5,357 | 5,258 |
| 46,600 | 46,650 | 5,363 | 5,131 | 5,363 | 5,264 |
| 46,650 | 46,700 | 5,369 | 5,137 | 5,369 | 5,270 |
| 46,700 | 46,750 | 5,375 | 5,143 | 5,375 | 5,276 |
| 46,750 | 46,800 | 5,381 | 5,149 | 5,381 | 5,282 |
| 46,800 | 46,850 | 5,387 | 5,155 | 5,387 | 5,288 |
| 46,850 | 46,900 | 5,393 | 5,161 | 5,393 | 5,294 |
| 46,900 | 46,950 | 5,399 | 5,167 | 5,399 | 5,300 |
| 46,950 | 47,000 | 5,405 | 5,173 | 5,405 | 5,306 |
| 47,000 | |||||
| 47,000 | 47,050 | 5,411 | 5,179 | 5,411 | 5,312 |
| 47,050 | 47,100 | 5,417 | 5,185 | 5,417 | 5,318 |
| 47,100 | 47,150 | 5,423 | 5,191 | 5,423 | 5,324 |
| 47,150 | 47,200 | 5,432 | 5,197 | 5,432 | 5,330 |
| 47,200 | 47,250 | 5,443 | 5,203 | 5,443 | 5,336 |
| 47,250 | 47,300 | 5,454 | 5,209 | 5,454 | 5,342 |
| 47,300 | 47,350 | 5,465 | 5,215 | 5,465 | 5,348 |
| 47,350 | 47,400 | 5,476 | 5,221 | 5,476 | 5,354 |
| 47,400 | 47,450 | 5,487 | 5,227 | 5,487 | 5,360 |
| 47,450 | 47,500 | 5,498 | 5,233 | 5,498 | 5,366 |
| 47,500 | 47,550 | 5,509 | 5,239 | 5,509 | 5,372 |
| 47,550 | 47,600 | 5,520 | 5,245 | 5,520 | 5,378 |
| 47,600 | 47,650 | 5,531 | 5,251 | 5,531 | 5,384 |
| 47,650 | 47,700 | 5,542 | 5,257 | 5,542 | 5,390 |
| 47,700 | 47,750 | 5,553 | 5,263 | 5,553 | 5,396 |
| 47,750 | 47,800 | 5,564 | 5,269 | 5,564 | 5,402 |
| 47,800 | 47,850 | 5,575 | 5,275 | 5,575 | 5,408 |
| 47,850 | 47,900 | 5,586 | 5,281 | 5,586 | 5,414 |
| 47,900 | 47,950 | 5,597 | 5,287 | 5,597 | 5,420 |
| 47,950 | 48,000 | 5,608 | 5,293 | 5,608 | 5,426 |
| 48,000 | |||||
| 48,000 | 48,050 | 5,619 | 5,299 | 5,619 | 5,432 |
| 48,050 | 48,100 | 5,630 | 5,305 | 5,630 | 5,438 |
| 48,100 | 48,150 | 5,641 | 5,311 | 5,641 | 5,444 |
| 48,150 | 48,200 | 5,652 | 5,317 | 5,652 | 5,450 |
| 48,200 | 48,250 | 5,663 | 5,323 | 5,663 | 5,456 |
| 48,250 | 48,300 | 5,674 | 5,329 | 5,674 | 5,462 |
| 48,300 | 48,350 | 5,685 | 5,335 | 5,685 | 5,468 |
| 48,350 | 48,400 | 5,696 | 5,341 | 5,696 | 5,474 |
| 48,400 | 48,450 | 5,707 | 5,347 | 5,707 | 5,480 |
| 48,450 | 48,500 | 5,718 | 5,353 | 5,718 | 5,486 |
| 48,500 | 48,550 | 5,729 | 5,359 | 5,729 | 5,492 |
| 48,550 | 48,600 | 5,740 | 5,365 | 5,740 | 5,498 |
| 48,600 | 48,650 | 5,751 | 5,371 | 5,751 | 5,504 |
| 48,650 | 48,700 | 5,762 | 5,377 | 5,762 | 5,510 |
| 48,700 | 48,750 | 5,773 | 5,383 | 5,773 | 5,516 |
| 48,750 | 48,800 | 5,784 | 5,389 | 5,784 | 5,522 |
| 48,800 | 48,850 | 5,795 | 5,395 | 5,795 | 5,528 |
| 48,850 | 48,900 | 5,806 | 5,401 | 5,806 | 5,534 |
| 48,900 | 48,950 | 5,817 | 5,407 | 5,817 | 5,540 |
| 48,950 | 49,000 | 5,828 | 5,413 | 5,828 | 5,546 |
| 49,000 | |||||
| 49,000 | 49,050 | 5,839 | 5,419 | 5,839 | 5,552 |
| 49,050 | 49,100 | 5,850 | 5,425 | 5,850 | 5,558 |
| 49,100 | 49,150 | 5,861 | 5,431 | 5,861 | 5,564 |
| 49,150 | 49,200 | 5,872 | 5,437 | 5,872 | 5,570 |
| 49,200 | 49,250 | 5,883 | 5,443 | 5,883 | 5,576 |
| 49,250 | 49,300 | 5,894 | 5,449 | 5,894 | 5,582 |
| 49,300 | 49,350 | 5,905 | 5,455 | 5,905 | 5,588 |
| 49,350 | 49,400 | 5,916 | 5,461 | 5,916 | 5,594 |
| 49,400 | 49,450 | 5,927 | 5,467 | 5,927 | 5,600 |
| 49,450 | 49,500 | 5,938 | 5,473 | 5,938 | 5,606 |
| 49,500 | 49,550 | 5,949 | 5,479 | 5,949 | 5,612 |
| 49,550 | 49,600 | 5,960 | 5,485 | 5,960 | 5,618 |
| 49,600 | 49,650 | 5,971 | 5,491 | 5,971 | 5,624 |
| 49,650 | 49,700 | 5,982 | 5,497 | 5,982 | 5,630 |
| 49,700 | 49,750 | 5,993 | 5,503 | 5,993 | 5,636 |
| 49,750 | 49,800 | 6,004 | 5,509 | 6,004 | 5,642 |
| 49,800 | 49,850 | 6,015 | 5,515 | 6,015 | 5,648 |
| 49,850 | 49,900 | 6,026 | 5,521 | 6,026 | 5,654 |
| 49,900 | 49,950 | 6,037 | 5,527 | 6,037 | 5,660 |
| 49,950 | 50,000 | 6,048 | 5,533 | 6,048 | 5,666 |
| 50,000 | |||||
| 50,000 | 50,050 | 6,059 | 5,539 | 6,059 | 5,672 |
| 50,050 | 50,100 | 6,070 | 5,545 | 6,070 | 5,678 |
| 50,100 | 50,150 | 6,081 | 5,551 | 6,081 | 5,684 |
| 50,150 | 50,200 | 6,092 | 5,557 | 6,092 | 5,690 |
| 50,200 | 50,250 | 6,103 | 5,563 | 6,103 | 5,696 |
| 50,250 | 50,300 | 6,114 | 5,569 | 6,114 | 5,702 |
| 50,300 | 50,350 | 6,125 | 5,575 | 6,125 | 5,708 |
| 50,350 | 50,400 | 6,136 | 5,581 | 6,136 | 5,714 |
| 50,400 | 50,450 | 6,147 | 5,587 | 6,147 | 5,720 |
| 50,450 | 50,500 | 6,158 | 5,593 | 6,158 | 5,726 |
| 50,500 | 50,550 | 6,169 | 5,599 | 6,169 | 5,732 |
| 50,550 | 50,600 | 6,180 | 5,605 | 6,180 | 5,738 |
| 50,600 | 50,650 | 6,191 | 5,611 | 6,191 | 5,744 |
| 50,650 | 50,700 | 6,202 | 5,617 | 6,202 | 5,750 |
| 50,700 | 50,750 | 6,213 | 5,623 | 6,213 | 5,756 |
| 50,750 | 50,800 | 6,224 | 5,629 | 6,224 | 5,762 |
| 50,800 | 50,850 | 6,235 | 5,635 | 6,235 | 5,768 |
| 50,850 | 50,900 | 6,246 | 5,641 | 6,246 | 5,774 |
| 50,900 | 50,950 | 6,257 | 5,647 | 6,257 | 5,780 |
| 50,950 | 51,000 | 6,268 | 5,653 | 6,268 | 5,786 |
| 51,000 | |||||
| 51,000 | 51,050 | 6,279 | 5,659 | 6,279 | 5,792 |
| 51,050 | 51,100 | 6,290 | 5,665 | 6,290 | 5,798 |
| 51,100 | 51,150 | 6,301 | 5,671 | 6,301 | 5,804 |
| 51,150 | 51,200 | 6,312 | 5,677 | 6,312 | 5,810 |
| 51,200 | 51,250 | 6,323 | 5,683 | 6,323 | 5,816 |
| 51,250 | 51,300 | 6,334 | 5,689 | 6,334 | 5,822 |
| 51,300 | 51,350 | 6,345 | 5,695 | 6,345 | 5,828 |
| 51,350 | 51,400 | 6,356 | 5,701 | 6,356 | 5,834 |
| 51,400 | 51,450 | 6,367 | 5,707 | 6,367 | 5,840 |
| 51,450 | 51,500 | 6,378 | 5,713 | 6,378 | 5,846 |
| 51,500 | 51,550 | 6,389 | 5,719 | 6,389 | 5,852 |
| 51,550 | 51,600 | 6,400 | 5,725 | 6,400 | 5,858 |
| 51,600 | 51,650 | 6,411 | 5,731 | 6,411 | 5,864 |
| 51,650 | 51,700 | 6,422 | 5,737 | 6,422 | 5,870 |
| 51,700 | 51,750 | 6,433 | 5,743 | 6,433 | 5,876 |
| 51,750 | 51,800 | 6,444 | 5,749 | 6,444 | 5,882 |
| 51,800 | 51,850 | 6,455 | 5,755 | 6,455 | 5,888 |
| 51,850 | 51,900 | 6,466 | 5,761 | 6,466 | 5,894 |
| 51,900 | 51,950 | 6,477 | 5,767 | 6,477 | 5,900 |
| 51,950 | 52,000 | 6,488 | 5,773 | 6,488 | 5,906 |
| 52,000 | |||||
| 52,000 | 52,050 | 6,499 | 5,779 | 6,499 | 5,912 |
| 52,050 | 52,100 | 6,510 | 5,785 | 6,510 | 5,918 |
| 52,100 | 52,150 | 6,521 | 5,791 | 6,521 | 5,924 |
| 52,150 | 52,200 | 6,532 | 5,797 | 6,532 | 5,930 |
| 52,200 | 52,250 | 6,543 | 5,803 | 6,543 | 5,936 |
| 52,250 | 52,300 | 6,554 | 5,809 | 6,554 | 5,942 |
| 52,300 | 52,350 | 6,565 | 5,815 | 6,565 | 5,948 |
| 52,350 | 52,400 | 6,576 | 5,821 | 6,576 | 5,954 |
| 52,400 | 52,450 | 6,587 | 5,827 | 6,587 | 5,960 |
| 52,450 | 52,500 | 6,598 | 5,833 | 6,598 | 5,966 |
| 52,500 | 52,550 | 6,609 | 5,839 | 6,609 | 5,972 |
| 52,550 | 52,600 | 6,620 | 5,845 | 6,620 | 5,978 |
| 52,600 | 52,650 | 6,631 | 5,851 | 6,631 | 5,984 |
| 52,650 | 52,700 | 6,642 | 5,857 | 6,642 | 5,990 |
| 52,700 | 52,750 | 6,653 | 5,863 | 6,653 | 5,996 |
| 52,750 | 52,800 | 6,664 | 5,869 | 6,664 | 6,002 |
| 52,800 | 52,850 | 6,675 | 5,875 | 6,675 | 6,008 |
| 52,850 | 52,900 | 6,686 | 5,881 | 6,686 | 6,014 |
| 52,900 | 52,950 | 6,697 | 5,887 | 6,697 | 6,020 |
| 52,950 | 53,000 | 6,708 | 5,893 | 6,708 | 6,026 |
| 53,000 | |||||
| 53,000 | 53,050 | 6,719 | 5,899 | 6,719 | 6,032 |
| 53,050 | 53,100 | 6,730 | 5,905 | 6,730 | 6,038 |
| 53,100 | 53,150 | 6,741 | 5,911 | 6,741 | 6,044 |
| 53,150 | 53,200 | 6,752 | 5,917 | 6,752 | 6,050 |
| 53,200 | 53,250 | 6,763 | 5,923 | 6,763 | 6,056 |
| 53,250 | 53,300 | 6,774 | 5,929 | 6,774 | 6,062 |
| 53,300 | 53,350 | 6,785 | 5,935 | 6,785 | 6,068 |
| 53,350 | 53,400 | 6,796 | 5,941 | 6,796 | 6,074 |
| 53,400 | 53,450 | 6,807 | 5,947 | 6,807 | 6,080 |
| 53,450 | 53,500 | 6,818 | 5,953 | 6,818 | 6,086 |
| 53,500 | 53,550 | 6,829 | 5,959 | 6,829 | 6,092 |
| 53,550 | 53,600 | 6,840 | 5,965 | 6,840 | 6,098 |
| 53,600 | 53,650 | 6,851 | 5,971 | 6,851 | 6,104 |
| 53,650 | 53,700 | 6,862 | 5,977 | 6,862 | 6,110 |
| 53,700 | 53,750 | 6,873 | 5,983 | 6,873 | 6,116 |
| 53,750 | 53,800 | 6,884 | 5,989 | 6,884 | 6,122 |
| 53,800 | 53,850 | 6,895 | 5,995 | 6,895 | 6,128 |
| 53,850 | 53,900 | 6,906 | 6,001 | 6,906 | 6,134 |
| 53,900 | 53,950 | 6,917 | 6,007 | 6,917 | 6,140 |
| 53,950 | 54,000 | 6,928 | 6,013 | 6,928 | 6,146 |
| 54,000 | |||||
| 54,000 | 54,050 | 6,939 | 6,019 | 6,939 | 6,152 |
| 54,050 | 54,100 | 6,950 | 6,025 | 6,950 | 6,158 |
| 54,100 | 54,150 | 6,961 | 6,031 | 6,961 | 6,164 |
| 54,150 | 54,200 | 6,972 | 6,037 | 6,972 | 6,170 |
| 54,200 | 54,250 | 6,983 | 6,043 | 6,983 | 6,176 |
| 54,250 | 54,300 | 6,994 | 6,049 | 6,994 | 6,182 |
| 54,300 | 54,350 | 7,005 | 6,055 | 7,005 | 6,188 |
| 54,350 | 54,400 | 7,016 | 6,061 | 7,016 | 6,194 |
| 54,400 | 54,450 | 7,027 | 6,067 | 7,027 | 6,200 |
| 54,450 | 54,500 | 7,038 | 6,073 | 7,038 | 6,206 |
| 54,500 | 54,550 | 7,049 | 6,079 | 7,049 | 6,212 |
| 54,550 | 54,600 | 7,060 | 6,085 | 7,060 | 6,218 |
| 54,600 | 54,650 | 7,071 | 6,091 | 7,071 | 6,224 |
| 54,650 | 54,700 | 7,082 | 6,097 | 7,082 | 6,230 |
| 54,700 | 54,750 | 7,093 | 6,103 | 7,093 | 6,236 |
| 54,750 | 54,800 | 7,104 | 6,109 | 7,104 | 6,242 |
| 54,800 | 54,850 | 7,115 | 6,115 | 7,115 | 6,248 |
| 54,850 | 54,900 | 7,126 | 6,121 | 7,126 | 6,254 |
| 54,900 | 54,950 | 7,137 | 6,127 | 7,137 | 6,260 |
| 54,950 | 55,000 | 7,148 | 6,133 | 7,148 | 6,266 |
| 55,000 | |||||
| 55,000 | 55,050 | 7,159 | 6,139 | 7,159 | 6,272 |
| 55,050 | 55,100 | 7,170 | 6,145 | 7,170 | 6,278 |
| 55,100 | 55,150 | 7,181 | 6,151 | 7,181 | 6,284 |
| 55,150 | 55,200 | 7,192 | 6,157 | 7,192 | 6,290 |
| 55,200 | 55,250 | 7,203 | 6,163 | 7,203 | 6,296 |
| 55,250 | 55,300 | 7,214 | 6,169 | 7,214 | 6,302 |
| 55,300 | 55,350 | 7,225 | 6,175 | 7,225 | 6,308 |
| 55,350 | 55,400 | 7,236 | 6,181 | 7,236 | 6,314 |
| 55,400 | 55,450 | 7,247 | 6,187 | 7,247 | 6,320 |
| 55,450 | 55,500 | 7,258 | 6,193 | 7,258 | 6,326 |
| 55,500 | 55,550 | 7,269 | 6,199 | 7,269 | 6,332 |
| 55,550 | 55,600 | 7,280 | 6,205 | 7,280 | 6,338 |
| 55,600 | 55,650 | 7,291 | 6,211 | 7,291 | 6,344 |
| 55,650 | 55,700 | 7,302 | 6,217 | 7,302 | 6,350 |
| 55,700 | 55,750 | 7,313 | 6,223 | 7,313 | 6,356 |
| 55,750 | 55,800 | 7,324 | 6,229 | 7,324 | 6,362 |
| 55,800 | 55,850 | 7,335 | 6,235 | 7,335 | 6,368 |
| 55,850 | 55,900 | 7,346 | 6,241 | 7,346 | 6,374 |
| 55,900 | 55,950 | 7,357 | 6,247 | 7,357 | 6,380 |
| 55,950 | 56,000 | 7,368 | 6,253 | 7,368 | 6,386 |
| 56,000 | |||||
| 56,000 | 56,050 | 7,379 | 6,259 | 7,379 | 6,392 |
| 56,050 | 56,100 | 7,390 | 6,265 | 7,390 | 6,398 |
| 56,100 | 56,150 | 7,401 | 6,271 | 7,401 | 6,404 |
| 56,150 | 56,200 | 7,412 | 6,277 | 7,412 | 6,410 |
| 56,200 | 56,250 | 7,423 | 6,283 | 7,423 | 6,416 |
| 56,250 | 56,300 | 7,434 | 6,289 | 7,434 | 6,422 |
| 56,300 | 56,350 | 7,445 | 6,295 | 7,445 | 6,428 |
| 56,350 | 56,400 | 7,456 | 6,301 | 7,456 | 6,434 |
| 56,400 | 56,450 | 7,467 | 6,307 | 7,467 | 6,440 |
| 56,450 | 56,500 | 7,478 | 6,313 | 7,478 | 6,446 |
| 56,500 | 56,550 | 7,489 | 6,319 | 7,489 | 6,452 |
| 56,550 | 56,600 | 7,500 | 6,325 | 7,500 | 6,458 |
| 56,600 | 56,650 | 7,511 | 6,331 | 7,511 | 6,464 |
| 56,650 | 56,700 | 7,522 | 6,337 | 7,522 | 6,470 |
| 56,700 | 56,750 | 7,533 | 6,343 | 7,533 | 6,476 |
| 56,750 | 56,800 | 7,544 | 6,349 | 7,544 | 6,482 |
| 56,800 | 56,850 | 7,555 | 6,355 | 7,555 | 6,488 |
| 56,850 | 56,900 | 7,566 | 6,361 | 7,566 | 6,494 |
| 56,900 | 56,950 | 7,577 | 6,367 | 7,577 | 6,500 |
| 56,950 | 57,000 | 7,588 | 6,373 | 7,588 | 6,506 |
| 57,000 | |||||
| 57,000 | 57,050 | 7,599 | 6,379 | 7,599 | 6,512 |
| 57,050 | 57,100 | 7,610 | 6,385 | 7,610 | 6,518 |
| 57,100 | 57,150 | 7,621 | 6,391 | 7,621 | 6,524 |
| 57,150 | 57,200 | 7,632 | 6,397 | 7,632 | 6,530 |
| 57,200 | 57,250 | 7,643 | 6,403 | 7,643 | 6,536 |
| 57,250 | 57,300 | 7,654 | 6,409 | 7,654 | 6,542 |
| 57,300 | 57,350 | 7,665 | 6,415 | 7,665 | 6,548 |
| 57,350 | 57,400 | 7,676 | 6,421 | 7,676 | 6,554 |
| 57,400 | 57,450 | 7,687 | 6,427 | 7,687 | 6,560 |
| 57,450 | 57,500 | 7,698 | 6,433 | 7,698 | 6,566 |
| 57,500 | 57,550 | 7,709 | 6,439 | 7,709 | 6,572 |
| 57,550 | 57,600 | 7,720 | 6,445 | 7,720 | 6,578 |
| 57,600 | 57,650 | 7,731 | 6,451 | 7,731 | 6,584 |
| 57,650 | 57,700 | 7,742 | 6,457 | 7,742 | 6,590 |
| 57,700 | 57,750 | 7,753 | 6,463 | 7,753 | 6,596 |
| 57,750 | 57,800 | 7,764 | 6,469 | 7,764 | 6,602 |
| 57,800 | 57,850 | 7,775 | 6,475 | 7,775 | 6,608 |
| 57,850 | 57,900 | 7,786 | 6,481 | 7,786 | 6,614 |
| 57,900 | 57,950 | 7,797 | 6,487 | 7,797 | 6,620 |
| 57,950 | 58,000 | 7,808 | 6,493 | 7,808 | 6,626 |
| 58,000 | |||||
| 58,000 | 58,050 | 7,819 | 6,499 | 7,819 | 6,632 |
| 58,050 | 58,100 | 7,830 | 6,505 | 7,830 | 6,638 |
| 58,100 | 58,150 | 7,841 | 6,511 | 7,841 | 6,644 |
| 58,150 | 58,200 | 7,852 | 6,517 | 7,852 | 6,650 |
| 58,200 | 58,250 | 7,863 | 6,523 | 7,863 | 6,656 |
| 58,250 | 58,300 | 7,874 | 6,529 | 7,874 | 6,662 |
| 58,300 | 58,350 | 7,885 | 6,535 | 7,885 | 6,668 |
| 58,350 | 58,400 | 7,896 | 6,541 | 7,896 | 6,674 |
| 58,400 | 58,450 | 7,907 | 6,547 | 7,907 | 6,680 |
| 58,450 | 58,500 | 7,918 | 6,553 | 7,918 | 6,686 |
| 58,500 | 58,550 | 7,929 | 6,559 | 7,929 | 6,692 |
| 58,550 | 58,600 | 7,940 | 6,565 | 7,940 | 6,698 |
| 58,600 | 58,650 | 7,951 | 6,571 | 7,951 | 6,704 |
| 58,650 | 58,700 | 7,962 | 6,577 | 7,962 | 6,710 |
| 58,700 | 58,750 | 7,973 | 6,583 | 7,973 | 6,716 |
| 58,750 | 58,800 | 7,984 | 6,589 | 7,984 | 6,722 |
| 58,800 | 58,850 | 7,995 | 6,595 | 7,995 | 6,728 |
| 58,850 | 58,900 | 8,006 | 6,601 | 8,006 | 6,734 |
| 58,900 | 58,950 | 8,017 | 6,607 | 8,017 | 6,740 |
| 58,950 | 59,000 | 8,028 | 6,613 | 8,028 | 6,746 |
| 59,000 | |||||
| 59,000 | 59,050 | 8,039 | 6,619 | 8,039 | 6,752 |
| 59,050 | 59,100 | 8,050 | 6,625 | 8,050 | 6,758 |
| 59,100 | 59,150 | 8,061 | 6,631 | 8,061 | 6,764 |
| 59,150 | 59,200 | 8,072 | 6,637 | 8,072 | 6,770 |
| 59,200 | 59,250 | 8,083 | 6,643 | 8,083 | 6,776 |
| 59,250 | 59,300 | 8,094 | 6,649 | 8,094 | 6,782 |
| 59,300 | 59,350 | 8,105 | 6,655 | 8,105 | 6,788 |
| 59,350 | 59,400 | 8,116 | 6,661 | 8,116 | 6,794 |
| 59,400 | 59,450 | 8,127 | 6,667 | 8,127 | 6,800 |
| 59,450 | 59,500 | 8,138 | 6,673 | 8,138 | 6,806 |
| 59,500 | 59,550 | 8,149 | 6,679 | 8,149 | 6,812 |
| 59,550 | 59,600 | 8,160 | 6,685 | 8,160 | 6,818 |
| 59,600 | 59,650 | 8,171 | 6,691 | 8,171 | 6,824 |
| 59,650 | 59,700 | 8,182 | 6,697 | 8,182 | 6,830 |
| 59,700 | 59,750 | 8,193 | 6,703 | 8,193 | 6,836 |
| 59,750 | 59,800 | 8,204 | 6,709 | 8,204 | 6,842 |
| 59,800 | 59,850 | 8,215 | 6,715 | 8,215 | 6,848 |
| 59,850 | 59,900 | 8,226 | 6,721 | 8,226 | 6,854 |
| 59,900 | 59,950 | 8,237 | 6,727 | 8,237 | 6,860 |
| 59,950 | 60,000 | 8,248 | 6,733 | 8,248 | 6,866 |
| 60,000 | |||||
| 60,000 | 60,050 | 8,259 | 6,739 | 8,259 | 6,872 |
| 60,050 | 60,100 | 8,270 | 6,745 | 8,270 | 6,878 |
| 60,100 | 60,150 | 8,281 | 6,751 | 8,281 | 6,884 |
| 60,150 | 60,200 | 8,292 | 6,757 | 8,292 | 6,890 |
| 60,200 | 60,250 | 8,303 | 6,763 | 8,303 | 6,896 |
| 60,250 | 60,300 | 8,314 | 6,769 | 8,314 | 6,902 |
| 60,300 | 60,350 | 8,325 | 6,775 | 8,325 | 6,908 |
| 60,350 | 60,400 | 8,336 | 6,781 | 8,336 | 6,914 |
| 60,400 | 60,450 | 8,347 | 6,787 | 8,347 | 6,920 |
| 60,450 | 60,500 | 8,358 | 6,793 | 8,358 | 6,926 |
| 60,500 | 60,550 | 8,369 | 6,799 | 8,369 | 6,932 |
| 60,550 | 60,600 | 8,380 | 6,805 | 8,380 | 6,938 |
| 60,600 | 60,650 | 8,391 | 6,811 | 8,391 | 6,944 |
| 60,650 | 60,700 | 8,402 | 6,817 | 8,402 | 6,950 |
| 60,700 | 60,750 | 8,413 | 6,823 | 8,413 | 6,956 |
| 60,750 | 60,800 | 8,424 | 6,829 | 8,424 | 6,962 |
| 60,800 | 60,850 | 8,435 | 6,835 | 8,435 | 6,968 |
| 60,850 | 60,900 | 8,446 | 6,841 | 8,446 | 6,974 |
| 60,900 | 60,950 | 8,457 | 6,847 | 8,457 | 6,980 |
| 60,950 | 61,000 | 8,468 | 6,853 | 8,468 | 6,986 |
| 61,000 | |||||
| 61,000 | 61,050 | 8,479 | 6,859 | 8,479 | 6,992 |
| 61,050 | 61,100 | 8,490 | 6,865 | 8,490 | 6,998 |
| 61,100 | 61,150 | 8,501 | 6,871 | 8,501 | 7,004 |
| 61,150 | 61,200 | 8,512 | 6,877 | 8,512 | 7,010 |
| 61,200 | 61,250 | 8,523 | 6,883 | 8,523 | 7,016 |
| 61,250 | 61,300 | 8,534 | 6,889 | 8,534 | 7,022 |
| 61,300 | 61,350 | 8,545 | 6,895 | 8,545 | 7,028 |
| 61,350 | 61,400 | 8,556 | 6,901 | 8,556 | 7,034 |
| 61,400 | 61,450 | 8,567 | 6,907 | 8,567 | 7,040 |
| 61,450 | 61,500 | 8,578 | 6,913 | 8,578 | 7,046 |
| 61,500 | 61,550 | 8,589 | 6,919 | 8,589 | 7,052 |
| 61,550 | 61,600 | 8,600 | 6,925 | 8,600 | 7,058 |
| 61,600 | 61,650 | 8,611 | 6,931 | 8,611 | 7,064 |
| 61,650 | 61,700 | 8,622 | 6,937 | 8,622 | 7,070 |
| 61,700 | 61,750 | 8,633 | 6,943 | 8,633 | 7,076 |
| 61,750 | 61,800 | 8,644 | 6,949 | 8,644 | 7,082 |
| 61,800 | 61,850 | 8,655 | 6,955 | 8,655 | 7,088 |
| 61,850 | 61,900 | 8,666 | 6,961 | 8,666 | 7,094 |
| 61,900 | 61,950 | 8,677 | 6,967 | 8,677 | 7,100 |
| 61,950 | 62,000 | 8,688 | 6,973 | 8,688 | 7,106 |
| 62,000 | |||||
| 62,000 | 62,050 | 8,699 | 6,979 | 8,699 | 7,112 |
| 62,050 | 62,100 | 8,710 | 6,985 | 8,710 | 7,118 |
| 62,100 | 62,150 | 8,721 | 6,991 | 8,721 | 7,124 |
| 62,150 | 62,200 | 8,732 | 6,997 | 8,732 | 7,130 |
| 62,200 | 62,250 | 8,743 | 7,003 | 8,743 | 7,136 |
| 62,250 | 62,300 | 8,754 | 7,009 | 8,754 | 7,142 |
| 62,300 | 62,350 | 8,765 | 7,015 | 8,765 | 7,148 |
| 62,350 | 62,400 | 8,776 | 7,021 | 8,776 | 7,154 |
| 62,400 | 62,450 | 8,787 | 7,027 | 8,787 | 7,160 |
| 62,450 | 62,500 | 8,798 | 7,033 | 8,798 | 7,166 |
| 62,500 | 62,550 | 8,809 | 7,039 | 8,809 | 7,172 |
| 62,550 | 62,600 | 8,820 | 7,045 | 8,820 | 7,178 |
| 62,600 | 62,650 | 8,831 | 7,051 | 8,831 | 7,184 |
| 62,650 | 62,700 | 8,842 | 7,057 | 8,842 | 7,190 |
| 62,700 | 62,750 | 8,853 | 7,063 | 8,853 | 7,196 |
| 62,750 | 62,800 | 8,864 | 7,069 | 8,864 | 7,202 |
| 62,800 | 62,850 | 8,875 | 7,075 | 8,875 | 7,208 |
| 62,850 | 62,900 | 8,886 | 7,081 | 8,886 | 7,214 |
| 62,900 | 62,950 | 8,897 | 7,087 | 8,897 | 7,220 |
| 62,950 | 63,000 | 8,908 | 7,093 | 8,908 | 7,226 |
| 63,000 | |||||
| 63,000 | 63,050 | 8,919 | 7,099 | 8,919 | 7,232 |
| 63,050 | 63,100 | 8,930 | 7,105 | 8,930 | 7,238 |
| 63,100 | 63,150 | 8,941 | 7,111 | 8,941 | 7,247 |
| 63,150 | 63,200 | 8,952 | 7,117 | 8,952 | 7,258 |
| 63,200 | 63,250 | 8,963 | 7,123 | 8,963 | 7,269 |
| 63,250 | 63,300 | 8,974 | 7,129 | 8,974 | 7,280 |
| 63,300 | 63,350 | 8,985 | 7,135 | 8,985 | 7,291 |
| 63,350 | 63,400 | 8,996 | 7,141 | 8,996 | 7,302 |
| 63,400 | 63,450 | 9,007 | 7,147 | 9,007 | 7,313 |
| 63,450 | 63,500 | 9,018 | 7,153 | 9,018 | 7,324 |
| 63,500 | 63,550 | 9,029 | 7,159 | 9,029 | 7,335 |
| 63,550 | 63,600 | 9,040 | 7,165 | 9,040 | 7,346 |
| 63,600 | 63,650 | 9,051 | 7,171 | 9,051 | 7,357 |
| 63,650 | 63,700 | 9,062 | 7,177 | 9,062 | 7,368 |
| 63,700 | 63,750 | 9,073 | 7,183 | 9,073 | 7,379 |
| 63,750 | 63,800 | 9,084 | 7,189 | 9,084 | 7,390 |
| 63,800 | 63,850 | 9,095 | 7,195 | 9,095 | 7,401 |
| 63,850 | 63,900 | 9,106 | 7,201 | 9,106 | 7,412 |
| 63,900 | 63,950 | 9,117 | 7,207 | 9,117 | 7,423 |
| 63,950 | 64,000 | 9,128 | 7,213 | 9,128 | 7,434 |
| 64,000 | |||||
| 64,000 | 64,050 | 9,139 | 7,219 | 9,139 | 7,445 |
| 64,050 | 64,100 | 9,150 | 7,225 | 9,150 | 7,456 |
| 64,100 | 64,150 | 9,161 | 7,231 | 9,161 | 7,467 |
| 64,150 | 64,200 | 9,172 | 7,237 | 9,172 | 7,478 |
| 64,200 | 64,250 | 9,183 | 7,243 | 9,183 | 7,489 |
| 64,250 | 64,300 | 9,194 | 7,249 | 9,194 | 7,500 |
| 64,300 | 64,350 | 9,205 | 7,255 | 9,205 | 7,511 |
| 64,350 | 64,400 | 9,216 | 7,261 | 9,216 | 7,522 |
| 64,400 | 64,450 | 9,227 | 7,267 | 9,227 | 7,533 |
| 64,450 | 64,500 | 9,238 | 7,273 | 9,238 | 7,544 |
| 64,500 | 64,550 | 9,249 | 7,279 | 9,249 | 7,555 |
| 64,550 | 64,600 | 9,260 | 7,285 | 9,260 | 7,566 |
| 64,600 | 64,650 | 9,271 | 7,291 | 9,271 | 7,577 |
| 64,650 | 64,700 | 9,282 | 7,297 | 9,282 | 7,588 |
| 64,700 | 64,750 | 9,293 | 7,303 | 9,293 | 7,599 |
| 64,750 | 64,800 | 9,304 | 7,309 | 9,304 | 7,610 |
| 64,800 | 64,850 | 9,315 | 7,315 | 9,315 | 7,621 |
| 64,850 | 64,900 | 9,326 | 7,321 | 9,326 | 7,632 |
| 64,900 | 64,950 | 9,337 | 7,327 | 9,337 | 7,643 |
| 64,950 | 65,000 | 9,348 | 7,333 | 9,348 | 7,654 |
| 65,000 | |||||
| 65,000 | 65,050 | 9,359 | 7,339 | 9,359 | 7,665 |
| 65,050 | 65,100 | 9,370 | 7,345 | 9,370 | 7,676 |
| 65,100 | 65,150 | 9,381 | 7,351 | 9,381 | 7,687 |
| 65,150 | 65,200 | 9,392 | 7,357 | 9,392 | 7,698 |
| 65,200 | 65,250 | 9,403 | 7,363 | 9,403 | 7,709 |
| 65,250 | 65,300 | 9,414 | 7,369 | 9,414 | 7,720 |
| 65,300 | 65,350 | 9,425 | 7,375 | 9,425 | 7,731 |
| 65,350 | 65,400 | 9,436 | 7,381 | 9,436 | 7,742 |
| 65,400 | 65,450 | 9,447 | 7,387 | 9,447 | 7,753 |
| 65,450 | 65,500 | 9,458 | 7,393 | 9,458 | 7,764 |
| 65,500 | 65,550 | 9,469 | 7,399 | 9,469 | 7,775 |
| 65,550 | 65,600 | 9,480 | 7,405 | 9,480 | 7,786 |
| 65,600 | 65,650 | 9,491 | 7,411 | 9,491 | 7,797 |
| 65,650 | 65,700 | 9,502 | 7,417 | 9,502 | 7,808 |
| 65,700 | 65,750 | 9,513 | 7,423 | 9,513 | 7,819 |
| 65,750 | 65,800 | 9,524 | 7,429 | 9,524 | 7,830 |
| 65,800 | 65,850 | 9,535 | 7,435 | 9,535 | 7,841 |
| 65,850 | 65,900 | 9,546 | 7,441 | 9,546 | 7,852 |
| 65,900 | 65,950 | 9,557 | 7,447 | 9,557 | 7,863 |
| 65,950 | 66,000 | 9,568 | 7,453 | 9,568 | 7,874 |
| 66,000 | |||||
| 66,000 | 66,050 | 9,579 | 7,459 | 9,579 | 7,885 |
| 66,050 | 66,100 | 9,590 | 7,465 | 9,590 | 7,896 |
| 66,100 | 66,150 | 9,601 | 7,471 | 9,601 | 7,907 |
| 66,150 | 66,200 | 9,612 | 7,477 | 9,612 | 7,918 |
| 66,200 | 66,250 | 9,623 | 7,483 | 9,623 | 7,929 |
| 66,250 | 66,300 | 9,634 | 7,489 | 9,634 | 7,940 |
| 66,300 | 66,350 | 9,645 | 7,495 | 9,645 | 7,951 |
| 66,350 | 66,400 | 9,656 | 7,501 | 9,656 | 7,962 |
| 66,400 | 66,450 | 9,667 | 7,507 | 9,667 | 7,973 |
| 66,450 | 66,500 | 9,678 | 7,513 | 9,678 | 7,984 |
| 66,500 | 66,550 | 9,689 | 7,519 | 9,689 | 7,995 |
| 66,550 | 66,600 | 9,700 | 7,525 | 9,700 | 8,006 |
| 66,600 | 66,650 | 9,711 | 7,531 | 9,711 | 8,017 |
| 66,650 | 66,700 | 9,722 | 7,537 | 9,722 | 8,028 |
| 66,700 | 66,750 | 9,733 | 7,543 | 9,733 | 8,039 |
| 66,750 | 66,800 | 9,744 | 7,549 | 9,744 | 8,050 |
| 66,800 | 66,850 | 9,755 | 7,555 | 9,755 | 8,061 |
| 66,850 | 66,900 | 9,766 | 7,561 | 9,766 | 8,072 |
| 66,900 | 66,950 | 9,777 | 7,567 | 9,777 | 8,083 |
| 66,950 | 67,000 | 9,788 | 7,573 | 9,788 | 8,094 |
| 67,000 | |||||
| 67,000 | 67,050 | 9,799 | 7,579 | 9,799 | 8,105 |
| 67,050 | 67,100 | 9,810 | 7,585 | 9,810 | 8,116 |
| 67,100 | 67,150 | 9,821 | 7,591 | 9,821 | 8,127 |
| 67,150 | 67,200 | 9,832 | 7,597 | 9,832 | 8,138 |
| 67,200 | 67,250 | 9,843 | 7,603 | 9,843 | 8,149 |
| 67,250 | 67,300 | 9,854 | 7,609 | 9,854 | 8,160 |
| 67,300 | 67,350 | 9,865 | 7,615 | 9,865 | 8,171 |
| 67,350 | 67,400 | 9,876 | 7,621 | 9,876 | 8,182 |
| 67,400 | 67,450 | 9,887 | 7,627 | 9,887 | 8,193 |
| 67,450 | 67,500 | 9,898 | 7,633 | 9,898 | 8,204 |
| 67,500 | 67,550 | 9,909 | 7,639 | 9,909 | 8,215 |
| 67,550 | 67,600 | 9,920 | 7,645 | 9,920 | 8,226 |
| 67,600 | 67,650 | 9,931 | 7,651 | 9,931 | 8,237 |
| 67,650 | 67,700 | 9,942 | 7,657 | 9,942 | 8,248 |
| 67,700 | 67,750 | 9,953 | 7,663 | 9,953 | 8,259 |
| 67,750 | 67,800 | 9,964 | 7,669 | 9,964 | 8,270 |
| 67,800 | 67,850 | 9,975 | 7,675 | 9,975 | 8,281 |
| 67,850 | 67,900 | 9,986 | 7,681 | 9,986 | 8,292 |
| 67,900 | 67,950 | 9,997 | 7,687 | 9,997 | 8,303 |
| 67,950 | 68,000 | 10,008 | 7,693 | 10,008 | 8,314 |
| 68,000 | |||||
| 68,000 | 68,050 | 10,019 | 7,699 | 10,019 | 8,325 |
| 68,050 | 68,100 | 10,030 | 7,705 | 10,030 | 8,336 |
| 68,100 | 68,150 | 10,041 | 7,711 | 10,041 | 8,347 |
| 68,150 | 68,200 | 10,052 | 7,717 | 10,052 | 8,358 |
| 68,200 | 68,250 | 10,063 | 7,723 | 10,063 | 8,369 |
| 68,250 | 68,300 | 10,074 | 7,729 | 10,074 | 8,380 |
| 68,300 | 68,350 | 10,085 | 7,735 | 10,085 | 8,391 |
| 68,350 | 68,400 | 10,096 | 7,741 | 10,096 | 8,402 |
| 68,400 | 68,450 | 10,107 | 7,747 | 10,107 | 8,413 |
| 68,450 | 68,500 | 10,118 | 7,753 | 10,118 | 8,424 |
| 68,500 | 68,550 | 10,129 | 7,759 | 10,129 | 8,435 |
| 68,550 | 68,600 | 10,140 | 7,765 | 10,140 | 8,446 |
| 68,600 | 68,650 | 10,151 | 7,771 | 10,151 | 8,457 |
| 68,650 | 68,700 | 10,162 | 7,777 | 10,162 | 8,468 |
| 68,700 | 68,750 | 10,173 | 7,783 | 10,173 | 8,479 |
| 68,750 | 68,800 | 10,184 | 7,789 | 10,184 | 8,490 |
| 68,800 | 68,850 | 10,195 | 7,795 | 10,195 | 8,501 |
| 68,850 | 68,900 | 10,206 | 7,801 | 10,206 | 8,512 |
| 68,900 | 68,950 | 10,217 | 7,807 | 10,217 | 8,523 |
| 68,950 | 69,000 | 10,228 | 7,813 | 10,228 | 8,534 |
| 69,000 | |||||
| 69,000 | 69,050 | 10,239 | 7,819 | 10,239 | 8,545 |
| 69,050 | 69,100 | 10,250 | 7,825 | 10,250 | 8,556 |
| 69,100 | 69,150 | 10,261 | 7,831 | 10,261 | 8,567 |
| 69,150 | 69,200 | 10,272 | 7,837 | 10,272 | 8,578 |
| 69,200 | 69,250 | 10,283 | 7,843 | 10,283 | 8,589 |
| 69,250 | 69,300 | 10,294 | 7,849 | 10,294 | 8,600 |
| 69,300 | 69,350 | 10,305 | 7,855 | 10,305 | 8,611 |
| 69,350 | 69,400 | 10,316 | 7,861 | 10,316 | 8,622 |
| 69,400 | 69,450 | 10,327 | 7,867 | 10,327 | 8,633 |
| 69,450 | 69,500 | 10,338 | 7,873 | 10,338 | 8,644 |
| 69,500 | 69,550 | 10,349 | 7,879 | 10,349 | 8,655 |
| 69,550 | 69,600 | 10,360 | 7,885 | 10,360 | 8,666 |
| 69,600 | 69,650 | 10,371 | 7,891 | 10,371 | 8,677 |
| 69,650 | 69,700 | 10,382 | 7,897 | 10,382 | 8,688 |
| 69,700 | 69,750 | 10,393 | 7,903 | 10,393 | 8,699 |
| 69,750 | 69,800 | 10,404 | 7,909 | 10,404 | 8,710 |
| 69,800 | 69,850 | 10,415 | 7,915 | 10,415 | 8,721 |
| 69,850 | 69,900 | 10,426 | 7,921 | 10,426 | 8,732 |
| 69,900 | 69,950 | 10,437 | 7,927 | 10,437 | 8,743 |
| 69,950 | 70,000 | 10,448 | 7,933 | 10,448 | 8,754 |
| 70,000 | |||||
| 70,000 | 70,050 | 10,459 | 7,939 | 10,459 | 8,765 |
| 70,050 | 70,100 | 10,470 | 7,945 | 10,470 | 8,776 |
| 70,100 | 70,150 | 10,481 | 7,951 | 10,481 | 8,787 |
| 70,150 | 70,200 | 10,492 | 7,957 | 10,492 | 8,798 |
| 70,200 | 70,250 | 10,503 | 7,963 | 10,503 | 8,809 |
| 70,250 | 70,300 | 10,514 | 7,969 | 10,514 | 8,820 |
| 70,300 | 70,350 | 10,525 | 7,975 | 10,525 | 8,831 |
| 70,350 | 70,400 | 10,536 | 7,981 | 10,536 | 8,842 |
| 70,400 | 70,450 | 10,547 | 7,987 | 10,547 | 8,853 |
| 70,450 | 70,500 | 10,558 | 7,993 | 10,558 | 8,864 |
| 70,500 | 70,550 | 10,569 | 7,999 | 10,569 | 8,875 |
| 70,550 | 70,600 | 10,580 | 8,005 | 10,580 | 8,886 |
| 70,600 | 70,650 | 10,591 | 8,011 | 10,591 | 8,897 |
| 70,650 | 70,700 | 10,602 | 8,017 | 10,602 | 8,908 |
| 70,700 | 70,750 | 10,613 | 8,023 | 10,613 | 8,919 |
| 70,750 | 70,800 | 10,624 | 8,029 | 10,624 | 8,930 |
| 70,800 | 70,850 | 10,635 | 8,035 | 10,635 | 8,941 |
| 70,850 | 70,900 | 10,646 | 8,041 | 10,646 | 8,952 |
| 70,900 | 70,950 | 10,657 | 8,047 | 10,657 | 8,963 |
| 70,950 | 71,000 | 10,668 | 8,053 | 10,668 | 8,974 |
| 71,000 | |||||
| 71,000 | 71,050 | 10,679 | 8,059 | 10,679 | 8,985 |
| 71,050 | 71,100 | 10,690 | 8,065 | 10,690 | 8,996 |
| 71,100 | 71,150 | 10,701 | 8,071 | 10,701 | 9,007 |
| 71,150 | 71,200 | 10,712 | 8,077 | 10,712 | 9,018 |
| 71,200 | 71,250 | 10,723 | 8,083 | 10,723 | 9,029 |
| 71,250 | 71,300 | 10,734 | 8,089 | 10,734 | 9,040 |
| 71,300 | 71,350 | 10,745 | 8,095 | 10,745 | 9,051 |
| 71,350 | 71,400 | 10,756 | 8,101 | 10,756 | 9,062 |
| 71,400 | 71,450 | 10,767 | 8,107 | 10,767 | 9,073 |
| 71,450 | 71,500 | 10,778 | 8,113 | 10,778 | 9,084 |
| 71,500 | 71,550 | 10,789 | 8,119 | 10,789 | 9,095 |
| 71,550 | 71,600 | 10,800 | 8,125 | 10,800 | 9,106 |
| 71,600 | 71,650 | 10,811 | 8,131 | 10,811 | 9,117 |
| 71,650 | 71,700 | 10,822 | 8,137 | 10,822 | 9,128 |
| 71,700 | 71,750 | 10,833 | 8,143 | 10,833 | 9,139 |
| 71,750 | 71,800 | 10,844 | 8,149 | 10,844 | 9,150 |
| 71,800 | 71,850 | 10,855 | 8,155 | 10,855 | 9,161 |
| 71,850 | 71,900 | 10,866 | 8,161 | 10,866 | 9,172 |
| 71,900 | 71,950 | 10,877 | 8,167 | 10,877 | 9,183 |
| 71,950 | 72,000 | 10,888 | 8,173 | 10,888 | 9,194 |
| 72,000 | |||||
| 72,000 | 72,050 | 10,899 | 8,179 | 10,899 | 9,205 |
| 72,050 | 72,100 | 10,910 | 8,185 | 10,910 | 9,216 |
| 72,100 | 72,150 | 10,921 | 8,191 | 10,921 | 9,227 |
| 72,150 | 72,200 | 10,932 | 8,197 | 10,932 | 9,238 |
| 72,200 | 72,250 | 10,943 | 8,203 | 10,943 | 9,249 |
| 72,250 | 72,300 | 10,954 | 8,209 | 10,954 | 9,260 |
| 72,300 | 72,350 | 10,965 | 8,215 | 10,965 | 9,271 |
| 72,350 | 72,400 | 10,976 | 8,221 | 10,976 | 9,282 |
| 72,400 | 72,450 | 10,987 | 8,227 | 10,987 | 9,293 |
| 72,450 | 72,500 | 10,998 | 8,233 | 10,998 | 9,304 |
| 72,500 | 72,550 | 11,009 | 8,239 | 11,009 | 9,315 |
| 72,550 | 72,600 | 11,020 | 8,245 | 11,020 | 9,326 |
| 72,600 | 72,650 | 11,031 | 8,251 | 11,031 | 9,337 |
| 72,650 | 72,700 | 11,042 | 8,257 | 11,042 | 9,348 |
| 72,700 | 72,750 | 11,053 | 8,263 | 11,053 | 9,359 |
| 72,750 | 72,800 | 11,064 | 8,269 | 11,064 | 9,370 |
| 72,800 | 72,850 | 11,075 | 8,275 | 11,075 | 9,381 |
| 72,850 | 72,900 | 11,086 | 8,281 | 11,086 | 9,392 |
| 72,900 | 72,950 | 11,097 | 8,287 | 11,097 | 9,403 |
| 72,950 | 73,000 | 11,108 | 8,293 | 11,108 | 9,414 |
| 73,000 | |||||
| 73,000 | 73,050 | 11,119 | 8,299 | 11,119 | 9,425 |
| 73,050 | 73,100 | 11,130 | 8,305 | 11,130 | 9,436 |
| 73,100 | 73,150 | 11,141 | 8,311 | 11,141 | 9,447 |
| 73,150 | 73,200 | 11,152 | 8,317 | 11,152 | 9,458 |
| 73,200 | 73,250 | 11,163 | 8,323 | 11,163 | 9,469 |
| 73,250 | 73,300 | 11,174 | 8,329 | 11,174 | 9,480 |
| 73,300 | 73,350 | 11,185 | 8,335 | 11,185 | 9,491 |
| 73,350 | 73,400 | 11,196 | 8,341 | 11,196 | 9,502 |
| 73,400 | 73,450 | 11,207 | 8,347 | 11,207 | 9,513 |
| 73,450 | 73,500 | 11,218 | 8,353 | 11,218 | 9,524 |
| 73,500 | 73,550 | 11,229 | 8,359 | 11,229 | 9,535 |
| 73,550 | 73,600 | 11,240 | 8,365 | 11,240 | 9,546 |
| 73,600 | 73,650 | 11,251 | 8,371 | 11,251 | 9,557 |
| 73,650 | 73,700 | 11,262 | 8,377 | 11,262 | 9,568 |
| 73,700 | 73,750 | 11,273 | 8,383 | 11,273 | 9,579 |
| 73,750 | 73,800 | 11,284 | 8,389 | 11,284 | 9,590 |
| 73,800 | 73,850 | 11,295 | 8,395 | 11,295 | 9,601 |
| 73,850 | 73,900 | 11,306 | 8,401 | 11,306 | 9,612 |
| 73,900 | 73,950 | 11,317 | 8,407 | 11,317 | 9,623 |
| 73,950 | 74,000 | 11,328 | 8,413 | 11,328 | 9,634 |
| 74,000 | |||||
| 74,000 | 74,050 | 11,339 | 8,419 | 11,339 | 9,645 |
| 74,050 | 74,100 | 11,350 | 8,425 | 11,350 | 9,656 |
| 74,100 | 74,150 | 11,361 | 8,431 | 11,361 | 9,667 |
| 74,150 | 74,200 | 11,372 | 8,437 | 11,372 | 9,678 |
| 74,200 | 74,250 | 11,383 | 8,443 | 11,383 | 9,689 |
| 74,250 | 74,300 | 11,394 | 8,449 | 11,394 | 9,700 |
| 74,300 | 74,350 | 11,405 | 8,455 | 11,405 | 9,711 |
| 74,350 | 74,400 | 11,416 | 8,461 | 11,416 | 9,722 |
| 74,400 | 74,450 | 11,427 | 8,467 | 11,427 | 9,733 |
| 74,450 | 74,500 | 11,438 | 8,473 | 11,438 | 9,744 |
| 74,500 | 74,550 | 11,449 | 8,479 | 11,449 | 9,755 |
| 74,550 | 74,600 | 11,460 | 8,485 | 11,460 | 9,766 |
| 74,600 | 74,650 | 11,471 | 8,491 | 11,471 | 9,777 |
| 74,650 | 74,700 | 11,482 | 8,497 | 11,482 | 9,788 |
| 74,700 | 74,750 | 11,493 | 8,503 | 11,493 | 9,799 |
| 74,750 | 74,800 | 11,504 | 8,509 | 11,504 | 9,810 |
| 74,800 | 74,850 | 11,515 | 8,515 | 11,515 | 9,821 |
| 74,850 | 74,900 | 11,526 | 8,521 | 11,526 | 9,832 |
| 74,900 | 74,950 | 11,537 | 8,527 | 11,537 | 9,843 |
| 74,950 | 75,000 | 11,548 | 8,533 | 11,548 | 9,854 |
| 75,000 | |||||
| 75,000 | 75,050 | 11,559 | 8,539 | 11,559 | 9,865 |
| 75,050 | 75,100 | 11,570 | 8,545 | 11,570 | 9,876 |
| 75,100 | 75,150 | 11,581 | 8,551 | 11,581 | 9,887 |
| 75,150 | 75,200 | 11,592 | 8,557 | 11,592 | 9,898 |
| 75,200 | 75,250 | 11,603 | 8,563 | 11,603 | 9,909 |
| 75,250 | 75,300 | 11,614 | 8,569 | 11,614 | 9,920 |
| 75,300 | 75,350 | 11,625 | 8,575 | 11,625 | 9,931 |
| 75,350 | 75,400 | 11,636 | 8,581 | 11,636 | 9,942 |
| 75,400 | 75,450 | 11,647 | 8,587 | 11,647 | 9,953 |
| 75,450 | 75,500 | 11,658 | 8,593 | 11,658 | 9,964 |
| 75,500 | 75,550 | 11,669 | 8,599 | 11,669 | 9,975 |
| 75,550 | 75,600 | 11,680 | 8,605 | 11,680 | 9,986 |
| 75,600 | 75,650 | 11,691 | 8,611 | 11,691 | 9,997 |
| 75,650 | 75,700 | 11,702 | 8,617 | 11,702 | 10,008 |
| 75,700 | 75,750 | 11,713 | 8,623 | 11,713 | 10,019 |
| 75,750 | 75,800 | 11,724 | 8,629 | 11,724 | 10,030 |
| 75,800 | 75,850 | 11,735 | 8,635 | 11,735 | 10,041 |
| 75,850 | 75,900 | 11,746 | 8,641 | 11,746 | 10,052 |
| 75,900 | 75,950 | 11,757 | 8,647 | 11,757 | 10,063 |
| 75,950 | 76,000 | 11,768 | 8,653 | 11,768 | 10,074 |
| 76,000 | |||||
| 76,000 | 76,050 | 11,779 | 8,659 | 11,779 | 10,085 |
| 76,050 | 76,100 | 11,790 | 8,665 | 11,790 | 10,096 |
| 76,100 | 76,150 | 11,801 | 8,671 | 11,801 | 10,107 |
| 76,150 | 76,200 | 11,812 | 8,677 | 11,812 | 10,118 |
| 76,200 | 76,250 | 11,823 | 8,683 | 11,823 | 10,129 |
| 76,250 | 76,300 | 11,834 | 8,689 | 11,834 | 10,140 |
| 76,300 | 76,350 | 11,845 | 8,695 | 11,845 | 10,151 |
| 76,350 | 76,400 | 11,856 | 8,701 | 11,856 | 10,162 |
| 76,400 | 76,450 | 11,867 | 8,707 | 11,867 | 10,173 |
| 76,450 | 76,500 | 11,878 | 8,713 | 11,878 | 10,184 |
| 76,500 | 76,550 | 11,889 | 8,719 | 11,889 | 10,195 |
| 76,550 | 76,600 | 11,900 | 8,725 | 11,900 | 10,206 |
| 76,600 | 76,650 | 11,911 | 8,731 | 11,911 | 10,217 |
| 76,650 | 76,700 | 11,922 | 8,737 | 11,922 | 10,228 |
| 76,700 | 76,750 | 11,933 | 8,743 | 11,933 | 10,239 |
| 76,750 | 76,800 | 11,944 | 8,749 | 11,944 | 10,250 |
| 76,800 | 76,850 | 11,955 | 8,755 | 11,955 | 10,261 |
| 76,850 | 76,900 | 11,966 | 8,761 | 11,966 | 10,272 |
| 76,900 | 76,950 | 11,977 | 8,767 | 11,977 | 10,283 |
| 76,950 | 77,000 | 11,988 | 8,773 | 11,988 | 10,294 |
| 77,000 | |||||
| 77,000 | 77,050 | 11,999 | 8,779 | 11,999 | 10,305 |
| 77,050 | 77,100 | 12,010 | 8,785 | 12,010 | 10,316 |
| 77,100 | 77,150 | 12,021 | 8,791 | 12,021 | 10,327 |
| 77,150 | 77,200 | 12,032 | 8,797 | 12,032 | 10,338 |
| 77,200 | 77,250 | 12,043 | 8,803 | 12,043 | 10,349 |
| 77,250 | 77,300 | 12,054 | 8,809 | 12,054 | 10,360 |
| 77,300 | 77,350 | 12,065 | 8,815 | 12,065 | 10,371 |
| 77,350 | 77,400 | 12,076 | 8,821 | 12,076 | 10,382 |
| 77,400 | 77,450 | 12,087 | 8,827 | 12,087 | 10,393 |
| 77,450 | 77,500 | 12,098 | 8,833 | 12,098 | 10,404 |
| 77,500 | 77,550 | 12,109 | 8,839 | 12,109 | 10,415 |
| 77,550 | 77,600 | 12,120 | 8,845 | 12,120 | 10,426 |
| 77,600 | 77,650 | 12,131 | 8,851 | 12,131 | 10,437 |
| 77,650 | 77,700 | 12,142 | 8,857 | 12,142 | 10,448 |
| 77,700 | 77,750 | 12,153 | 8,863 | 12,153 | 10,459 |
| 77,750 | 77,800 | 12,164 | 8,869 | 12,164 | 10,470 |
| 77,800 | 77,850 | 12,175 | 8,875 | 12,175 | 10,481 |
| 77,850 | 77,900 | 12,186 | 8,881 | 12,186 | 10,492 |
| 77,900 | 77,950 | 12,197 | 8,887 | 12,197 | 10,503 |
| 77,950 | 78,000 | 12,208 | 8,893 | 12,208 | 10,514 |
| 78,000 | |||||
| 78,000 | 78,050 | 12,219 | 8,899 | 12,219 | 10,525 |
| 78,050 | 78,100 | 12,230 | 8,905 | 12,230 | 10,536 |
| 78,100 | 78,150 | 12,241 | 8,911 | 12,241 | 10,547 |
| 78,150 | 78,200 | 12,252 | 8,917 | 12,252 | 10,558 |
| 78,200 | 78,250 | 12,263 | 8,923 | 12,263 | 10,569 |
| 78,250 | 78,300 | 12,274 | 8,929 | 12,274 | 10,580 |
| 78,300 | 78,350 | 12,285 | 8,935 | 12,285 | 10,591 |
| 78,350 | 78,400 | 12,296 | 8,941 | 12,296 | 10,602 |
| 78,400 | 78,450 | 12,307 | 8,947 | 12,307 | 10,613 |
| 78,450 | 78,500 | 12,318 | 8,953 | 12,318 | 10,624 |
| 78,500 | 78,550 | 12,329 | 8,959 | 12,329 | 10,635 |
| 78,550 | 78,600 | 12,340 | 8,965 | 12,340 | 10,646 |
| 78,600 | 78,650 | 12,351 | 8,971 | 12,351 | 10,657 |
| 78,650 | 78,700 | 12,362 | 8,977 | 12,362 | 10,668 |
| 78,700 | 78,750 | 12,373 | 8,983 | 12,373 | 10,679 |
| 78,750 | 78,800 | 12,384 | 8,989 | 12,384 | 10,690 |
| 78,800 | 78,850 | 12,395 | 8,995 | 12,395 | 10,701 |
| 78,850 | 78,900 | 12,406 | 9,001 | 12,406 | 10,712 |
| 78,900 | 78,950 | 12,417 | 9,007 | 12,417 | 10,723 |
| 78,950 | 79,000 | 12,428 | 9,013 | 12,428 | 10,734 |
| 79,000 | |||||
| 79,000 | 79,050 | 12,439 | 9,019 | 12,439 | 10,745 |
| 79,050 | 79,100 | 12,450 | 9,025 | 12,450 | 10,756 |
| 79,100 | 79,150 | 12,461 | 9,031 | 12,461 | 10,767 |
| 79,150 | 79,200 | 12,472 | 9,037 | 12,472 | 10,778 |
| 79,200 | 79,250 | 12,483 | 9,043 | 12,483 | 10,789 |
| 79,250 | 79,300 | 12,494 | 9,049 | 12,494 | 10,800 |
| 79,300 | 79,350 | 12,505 | 9,055 | 12,505 | 10,811 |
| 79,350 | 79,400 | 12,516 | 9,061 | 12,516 | 10,822 |
| 79,400 | 79,450 | 12,527 | 9,067 | 12,527 | 10,833 |
| 79,450 | 79,500 | 12,538 | 9,073 | 12,538 | 10,844 |
| 79,500 | 79,550 | 12,549 | 9,079 | 12,549 | 10,855 |
| 79,550 | 79,600 | 12,560 | 9,085 | 12,560 | 10,866 |
| 79,600 | 79,650 | 12,571 | 9,091 | 12,571 | 10,877 |
| 79,650 | 79,700 | 12,582 | 9,097 | 12,582 | 10,888 |
| 79,700 | 79,750 | 12,593 | 9,103 | 12,593 | 10,899 |
| 79,750 | 79,800 | 12,604 | 9,109 | 12,604 | 10,910 |
| 79,800 | 79,850 | 12,615 | 9,115 | 12,615 | 10,921 |
| 79,850 | 79,900 | 12,626 | 9,121 | 12,626 | 10,932 |
| 79,900 | 79,950 | 12,637 | 9,127 | 12,637 | 10,943 |
| 79,950 | 80,000 | 12,648 | 9,133 | 12,648 | 10,954 |
| 80,000 | |||||
| 80,000 | 80,050 | 12,659 | 9,139 | 12,659 | 10,965 |
| 80,050 | 80,100 | 12,670 | 9,145 | 12,670 | 10,976 |
| 80,100 | 80,150 | 12,681 | 9,151 | 12,681 | 10,987 |
| 80,150 | 80,200 | 12,692 | 9,157 | 12,692 | 10,998 |
| 80,200 | 80,250 | 12,703 | 9,163 | 12,703 | 11,009 |
| 80,250 | 80,300 | 12,714 | 9,169 | 12,714 | 11,020 |
| 80,300 | 80,350 | 12,725 | 9,175 | 12,725 | 11,031 |
| 80,350 | 80,400 | 12,736 | 9,181 | 12,736 | 11,042 |
| 80,400 | 80,450 | 12,747 | 9,187 | 12,747 | 11,053 |
| 80,450 | 80,500 | 12,758 | 9,193 | 12,758 | 11,064 |
| 80,500 | 80,550 | 12,769 | 9,199 | 12,769 | 11,075 |
| 80,550 | 80,600 | 12,780 | 9,205 | 12,780 | 11,086 |
| 80,600 | 80,650 | 12,791 | 9,211 | 12,791 | 11,097 |
| 80,650 | 80,700 | 12,802 | 9,217 | 12,802 | 11,108 |
| 80,700 | 80,750 | 12,813 | 9,223 | 12,813 | 11,119 |
| 80,750 | 80,800 | 12,824 | 9,229 | 12,824 | 11,130 |
| 80,800 | 80,850 | 12,835 | 9,235 | 12,835 | 11,141 |
| 80,850 | 80,900 | 12,846 | 9,241 | 12,846 | 11,152 |
| 80,900 | 80,950 | 12,857 | 9,247 | 12,857 | 11,163 |
| 80,950 | 81,000 | 12,868 | 9,253 | 12,868 | 11,174 |
| 81,000 | |||||
| 81,000 | 81,050 | 12,879 | 9,259 | 12,879 | 11,185 |
| 81,050 | 81,100 | 12,890 | 9,265 | 12,890 | 11,196 |
| 81,100 | 81,150 | 12,901 | 9,271 | 12,901 | 11,207 |
| 81,150 | 81,200 | 12,912 | 9,277 | 12,912 | 11,218 |
| 81,200 | 81,250 | 12,923 | 9,283 | 12,923 | 11,229 |
| 81,250 | 81,300 | 12,934 | 9,289 | 12,934 | 11,240 |
| 81,300 | 81,350 | 12,945 | 9,295 | 12,945 | 11,251 |
| 81,350 | 81,400 | 12,956 | 9,301 | 12,956 | 11,262 |
| 81,400 | 81,450 | 12,967 | 9,307 | 12,967 | 11,273 |
| 81,450 | 81,500 | 12,978 | 9,313 | 12,978 | 11,284 |
| 81,500 | 81,550 | 12,989 | 9,319 | 12,989 | 11,295 |
| 81,550 | 81,600 | 13,000 | 9,325 | 13,000 | 11,306 |
| 81,600 | 81,650 | 13,011 | 9,331 | 13,011 | 11,317 |
| 81,650 | 81,700 | 13,022 | 9,337 | 13,022 | 11,328 |
| 81,700 | 81,750 | 13,033 | 9,343 | 13,033 | 11,339 |
| 81,750 | 81,800 | 13,044 | 9,349 | 13,044 | 11,350 |
| 81,800 | 81,850 | 13,055 | 9,355 | 13,055 | 11,361 |
| 81,850 | 81,900 | 13,066 | 9,361 | 13,066 | 11,372 |
| 81,900 | 81,950 | 13,077 | 9,367 | 13,077 | 11,383 |
| 81,950 | 82,000 | 13,088 | 9,373 | 13,088 | 11,394 |
| 82,000 | |||||
| 82,000 | 82,050 | 13,099 | 9,379 | 13,099 | 11,405 |
| 82,050 | 82,100 | 13,110 | 9,385 | 13,110 | 11,416 |
| 82,100 | 82,150 | 13,121 | 9,391 | 13,121 | 11,427 |
| 82,150 | 82,200 | 13,132 | 9,397 | 13,132 | 11,438 |
| 82,200 | 82,250 | 13,143 | 9,403 | 13,143 | 11,449 |
| 82,250 | 82,300 | 13,154 | 9,409 | 13,154 | 11,460 |
| 82,300 | 82,350 | 13,165 | 9,415 | 13,165 | 11,471 |
| 82,350 | 82,400 | 13,176 | 9,421 | 13,176 | 11,482 |
| 82,400 | 82,450 | 13,187 | 9,427 | 13,187 | 11,493 |
| 82,450 | 82,500 | 13,198 | 9,433 | 13,198 | 11,504 |
| 82,500 | 82,550 | 13,209 | 9,439 | 13,209 | 11,515 |
| 82,550 | 82,600 | 13,220 | 9,445 | 13,220 | 11,526 |
| 82,600 | 82,650 | 13,231 | 9,451 | 13,231 | 11,537 |
| 82,650 | 82,700 | 13,242 | 9,457 | 13,242 | 11,548 |
| 82,700 | 82,750 | 13,253 | 9,463 | 13,253 | 11,559 |
| 82,750 | 82,800 | 13,264 | 9,469 | 13,264 | 11,570 |
| 82,800 | 82,850 | 13,275 | 9,475 | 13,275 | 11,581 |
| 82,850 | 82,900 | 13,286 | 9,481 | 13,286 | 11,592 |
| 82,900 | 82,950 | 13,297 | 9,487 | 13,297 | 11,603 |
| 82,950 | 83,000 | 13,308 | 9,493 | 13,308 | 11,614 |
| 83,000 | |||||
| 83,000 | 83,050 | 13,319 | 9,499 | 13,319 | 11,625 |
| 83,050 | 83,100 | 13,330 | 9,505 | 13,330 | 11,636 |
| 83,100 | 83,150 | 13,341 | 9,511 | 13,341 | 11,647 |
| 83,150 | 83,200 | 13,352 | 9,517 | 13,352 | 11,658 |
| 83,200 | 83,250 | 13,363 | 9,523 | 13,363 | 11,669 |
| 83,250 | 83,300 | 13,374 | 9,529 | 13,374 | 11,680 |
| 83,300 | 83,350 | 13,385 | 9,535 | 13,385 | 11,691 |
| 83,350 | 83,400 | 13,396 | 9,541 | 13,396 | 11,702 |
| 83,400 | 83,450 | 13,407 | 9,547 | 13,407 | 11,713 |
| 83,450 | 83,500 | 13,418 | 9,553 | 13,418 | 11,724 |
| 83,500 | 83,550 | 13,429 | 9,559 | 13,429 | 11,735 |
| 83,550 | 83,600 | 13,440 | 9,565 | 13,440 | 11,746 |
| 83,600 | 83,650 | 13,451 | 9,571 | 13,451 | 11,757 |
| 83,650 | 83,700 | 13,462 | 9,577 | 13,462 | 11,768 |
| 83,700 | 83,750 | 13,473 | 9,583 | 13,473 | 11,779 |
| 83,750 | 83,800 | 13,484 | 9,589 | 13,484 | 11,790 |
| 83,800 | 83,850 | 13,495 | 9,595 | 13,495 | 11,801 |
| 83,850 | 83,900 | 13,506 | 9,601 | 13,506 | 11,812 |
| 83,900 | 83,950 | 13,517 | 9,607 | 13,517 | 11,823 |
| 83,950 | 84,000 | 13,528 | 9,613 | 13,528 | 11,834 |
| 84,000 | |||||
| 84,000 | 84,050 | 13,539 | 9,619 | 13,539 | 11,845 |
| 84,050 | 84,100 | 13,550 | 9,625 | 13,550 | 11,856 |
| 84,100 | 84,150 | 13,561 | 9,631 | 13,561 | 11,867 |
| 84,150 | 84,200 | 13,572 | 9,637 | 13,572 | 11,878 |
| 84,200 | 84,250 | 13,583 | 9,643 | 13,583 | 11,889 |
| 84,250 | 84,300 | 13,594 | 9,649 | 13,594 | 11,900 |
| 84,300 | 84,350 | 13,605 | 9,655 | 13,605 | 11,911 |
| 84,350 | 84,400 | 13,616 | 9,661 | 13,616 | 11,922 |
| 84,400 | 84,450 | 13,627 | 9,667 | 13,627 | 11,933 |
| 84,450 | 84,500 | 13,638 | 9,673 | 13,638 | 11,944 |
| 84,500 | 84,550 | 13,649 | 9,679 | 13,649 | 11,955 |
| 84,550 | 84,600 | 13,660 | 9,685 | 13,660 | 11,966 |
| 84,600 | 84,650 | 13,671 | 9,691 | 13,671 | 11,977 |
| 84,650 | 84,700 | 13,682 | 9,697 | 13,682 | 11,988 |
| 84,700 | 84,750 | 13,693 | 9,703 | 13,693 | 11,999 |
| 84,750 | 84,800 | 13,704 | 9,709 | 13,704 | 12,010 |
| 84,800 | 84,850 | 13,715 | 9,715 | 13,715 | 12,021 |
| 84,850 | 84,900 | 13,726 | 9,721 | 13,726 | 12,032 |
| 84,900 | 84,950 | 13,737 | 9,727 | 13,737 | 12,043 |
| 84,950 | 85,000 | 13,748 | 9,733 | 13,748 | 12,054 |
| 85,000 | |||||
| 85,000 | 85,050 | 13,759 | 9,739 | 13,759 | 12,065 |
| 85,050 | 85,100 | 13,770 | 9,745 | 13,770 | 12,076 |
| 85,100 | 85,150 | 13,781 | 9,751 | 13,781 | 12,087 |
| 85,150 | 85,200 | 13,792 | 9,757 | 13,792 | 12,098 |
| 85,200 | 85,250 | 13,803 | 9,763 | 13,803 | 12,109 |
| 85,250 | 85,300 | 13,814 | 9,769 | 13,814 | 12,120 |
| 85,300 | 85,350 | 13,825 | 9,775 | 13,825 | 12,131 |
| 85,350 | 85,400 | 13,836 | 9,781 | 13,836 | 12,142 |
| 85,400 | 85,450 | 13,847 | 9,787 | 13,847 | 12,153 |
| 85,450 | 85,500 | 13,858 | 9,793 | 13,858 | 12,164 |
| 85,500 | 85,550 | 13,869 | 9,799 | 13,869 | 12,175 |
| 85,550 | 85,600 | 13,880 | 9,805 | 13,880 | 12,186 |
| 85,600 | 85,650 | 13,891 | 9,811 | 13,891 | 12,197 |
| 85,650 | 85,700 | 13,902 | 9,817 | 13,902 | 12,208 |
| 85,700 | 85,750 | 13,913 | 9,823 | 13,913 | 12,219 |
| 85,750 | 85,800 | 13,924 | 9,829 | 13,924 | 12,230 |
| 85,800 | 85,850 | 13,935 | 9,835 | 13,935 | 12,241 |
| 85,850 | 85,900 | 13,946 | 9,841 | 13,946 | 12,252 |
| 85,900 | 85,950 | 13,957 | 9,847 | 13,957 | 12,263 |
| 85,950 | 86,000 | 13,968 | 9,853 | 13,968 | 12,274 |
| 86,000 | |||||
| 86,000 | 86,050 | 13,979 | 9,859 | 13,979 | 12,285 |
| 86,050 | 86,100 | 13,990 | 9,865 | 13,990 | 12,296 |
| 86,100 | 86,150 | 14,001 | 9,871 | 14,001 | 12,307 |
| 86,150 | 86,200 | 14,012 | 9,877 | 14,012 | 12,318 |
| 86,200 | 86,250 | 14,023 | 9,883 | 14,023 | 12,329 |
| 86,250 | 86,300 | 14,034 | 9,889 | 14,034 | 12,340 |
| 86,300 | 86,350 | 14,045 | 9,895 | 14,045 | 12,351 |
| 86,350 | 86,400 | 14,056 | 9,901 | 14,056 | 12,362 |
| 86,400 | 86,450 | 14,067 | 9,907 | 14,067 | 12,373 |
| 86,450 | 86,500 | 14,078 | 9,913 | 14,078 | 12,384 |
| 86,500 | 86,550 | 14,089 | 9,919 | 14,089 | 12,395 |
| 86,550 | 86,600 | 14,100 | 9,925 | 14,100 | 12,406 |
| 86,600 | 86,650 | 14,111 | 9,931 | 14,111 | 12,417 |
| 86,650 | 86,700 | 14,122 | 9,937 | 14,122 | 12,428 |
| 86,700 | 86,750 | 14,133 | 9,943 | 14,133 | 12,439 |
| 86,750 | 86,800 | 14,144 | 9,949 | 14,144 | 12,450 |
| 86,800 | 86,850 | 14,155 | 9,955 | 14,155 | 12,461 |
| 86,850 | 86,900 | 14,166 | 9,961 | 14,166 | 12,472 |
| 86,900 | 86,950 | 14,177 | 9,967 | 14,177 | 12,483 |
| 86,950 | 87,000 | 14,188 | 9,973 | 14,188 | 12,494 |
| 87,000 | |||||
| 87,000 | 87,050 | 14,199 | 9,979 | 14,199 | 12,505 |
| 87,050 | 87,100 | 14,210 | 9,985 | 14,210 | 12,516 |
| 87,100 | 87,150 | 14,221 | 9,991 | 14,221 | 12,527 |
| 87,150 | 87,200 | 14,232 | 9,997 | 14,232 | 12,538 |
| 87,200 | 87,250 | 14,243 | 10,003 | 14,243 | 12,549 |
| 87,250 | 87,300 | 14,254 | 10,009 | 14,254 | 12,560 |
| 87,300 | 87,350 | 14,265 | 10,015 | 14,265 | 12,571 |
| 87,350 | 87,400 | 14,276 | 10,021 | 14,276 | 12,582 |
| 87,400 | 87,450 | 14,287 | 10,027 | 14,287 | 12,593 |
| 87,450 | 87,500 | 14,298 | 10,033 | 14,298 | 12,604 |
| 87,500 | 87,550 | 14,309 | 10,039 | 14,309 | 12,615 |
| 87,550 | 87,600 | 14,320 | 10,045 | 14,320 | 12,626 |
| 87,600 | 87,650 | 14,331 | 10,051 | 14,331 | 12,637 |
| 87,650 | 87,700 | 14,342 | 10,057 | 14,342 | 12,648 |
| 87,700 | 87,750 | 14,353 | 10,063 | 14,353 | 12,659 |
| 87,750 | 87,800 | 14,364 | 10,069 | 14,364 | 12,670 |
| 87,800 | 87,850 | 14,375 | 10,075 | 14,375 | 12,681 |
| 87,850 | 87,900 | 14,386 | 10,081 | 14,386 | 12,692 |
| 87,900 | 87,950 | 14,397 | 10,087 | 14,397 | 12,703 |
| 87,950 | 88,000 | 14,408 | 10,093 | 14,408 | 12,714 |
| 88,000 | |||||
| 88,000 | 88,050 | 14,419 | 10,099 | 14,419 | 12,725 |
| 88,050 | 88,100 | 14,430 | 10,105 | 14,430 | 12,736 |
| 88,100 | 88,150 | 14,441 | 10,111 | 14,441 | 12,747 |
| 88,150 | 88,200 | 14,452 | 10,117 | 14,452 | 12,758 |
| 88,200 | 88,250 | 14,463 | 10,123 | 14,463 | 12,769 |
| 88,250 | 88,300 | 14,474 | 10,129 | 14,474 | 12,780 |
| 88,300 | 88,350 | 14,485 | 10,135 | 14,485 | 12,791 |
| 88,350 | 88,400 | 14,496 | 10,141 | 14,496 | 12,802 |
| 88,400 | 88,450 | 14,507 | 10,147 | 14,507 | 12,813 |
| 88,450 | 88,500 | 14,518 | 10,153 | 14,518 | 12,824 |
| 88,500 | 88,550 | 14,529 | 10,159 | 14,529 | 12,835 |
| 88,550 | 88,600 | 14,540 | 10,165 | 14,540 | 12,846 |
| 88,600 | 88,650 | 14,551 | 10,171 | 14,551 | 12,857 |
| 88,650 | 88,700 | 14,562 | 10,177 | 14,562 | 12,868 |
| 88,700 | 88,750 | 14,573 | 10,183 | 14,573 | 12,879 |
| 88,750 | 88,800 | 14,584 | 10,189 | 14,584 | 12,890 |
| 88,800 | 88,850 | 14,595 | 10,195 | 14,595 | 12,901 |
| 88,850 | 88,900 | 14,606 | 10,201 | 14,606 | 12,912 |
| 88,900 | 88,950 | 14,617 | 10,207 | 14,617 | 12,923 |
| 88,950 | 89,000 | 14,628 | 10,213 | 14,628 | 12,934 |
| 89,000 | |||||
| 89,000 | 89,050 | 14,639 | 10,219 | 14,639 | 12,945 |
| 89,050 | 89,100 | 14,650 | 10,225 | 14,650 | 12,956 |
| 89,100 | 89,150 | 14,661 | 10,231 | 14,661 | 12,967 |
| 89,150 | 89,200 | 14,672 | 10,237 | 14,672 | 12,978 |
| 89,200 | 89,250 | 14,683 | 10,243 | 14,683 | 12,989 |
| 89,250 | 89,300 | 14,694 | 10,249 | 14,694 | 13,000 |
| 89,300 | 89,350 | 14,705 | 10,255 | 14,705 | 13,011 |
| 89,350 | 89,400 | 14,716 | 10,261 | 14,716 | 13,022 |
| 89,400 | 89,450 | 14,727 | 10,267 | 14,727 | 13,033 |
| 89,450 | 89,500 | 14,738 | 10,273 | 14,738 | 13,044 |
| 89,500 | 89,550 | 14,749 | 10,279 | 14,749 | 13,055 |
| 89,550 | 89,600 | 14,760 | 10,285 | 14,760 | 13,066 |
| 89,600 | 89,650 | 14,771 | 10,291 | 14,771 | 13,077 |
| 89,650 | 89,700 | 14,782 | 10,297 | 14,782 | 13,088 |
| 89,700 | 89,750 | 14,793 | 10,303 | 14,793 | 13,099 |
| 89,750 | 89,800 | 14,804 | 10,309 | 14,804 | 13,110 |
| 89,800 | 89,850 | 14,815 | 10,315 | 14,815 | 13,121 |
| 89,850 | 89,900 | 14,826 | 10,321 | 14,826 | 13,132 |
| 89,900 | 89,950 | 14,837 | 10,327 | 14,837 | 13,143 |
| 89,950 | 90,000 | 14,848 | 10,333 | 14,848 | 13,154 |
| 90,000 | |||||
| 90,000 | 90,050 | 14,859 | 10,339 | 14,859 | 13,165 |
| 90,050 | 90,100 | 14,870 | 10,345 | 14,870 | 13,176 |
| 90,100 | 90,150 | 14,881 | 10,351 | 14,881 | 13,187 |
| 90,150 | 90,200 | 14,892 | 10,357 | 14,892 | 13,198 |
| 90,200 | 90,250 | 14,903 | 10,363 | 14,903 | 13,209 |
| 90,250 | 90,300 | 14,914 | 10,369 | 14,914 | 13,220 |
| 90,300 | 90,350 | 14,925 | 10,375 | 14,925 | 13,231 |
| 90,350 | 90,400 | 14,936 | 10,381 | 14,936 | 13,242 |
| 90,400 | 90,450 | 14,947 | 10,387 | 14,947 | 13,253 |
| 90,450 | 90,500 | 14,958 | 10,393 | 14,958 | 13,264 |
| 90,500 | 90,550 | 14,969 | 10,399 | 14,969 | 13,275 |
| 90,550 | 90,600 | 14,980 | 10,405 | 14,980 | 13,286 |
| 90,600 | 90,650 | 14,991 | 10,411 | 14,991 | 13,297 |
| 90,650 | 90,700 | 15,002 | 10,417 | 15,002 | 13,308 |
| 90,700 | 90,750 | 15,013 | 10,423 | 15,013 | 13,319 |
| 90,750 | 90,800 | 15,024 | 10,429 | 15,024 | 13,330 |
| 90,800 | 90,850 | 15,035 | 10,435 | 15,035 | 13,341 |
| 90,850 | 90,900 | 15,046 | 10,441 | 15,046 | 13,352 |
| 90,900 | 90,950 | 15,057 | 10,447 | 15,057 | 13,363 |
| 90,950 | 91,000 | 15,068 | 10,453 | 15,068 | 13,374 |
| 91,000 | |||||
| 91,000 | 91,050 | 15,079 | 10,459 | 15,079 | 13,385 |
| 91,050 | 91,100 | 15,090 | 10,465 | 15,090 | 13,396 |
| 91,100 | 91,150 | 15,101 | 10,471 | 15,101 | 13,407 |
| 91,150 | 91,200 | 15,112 | 10,477 | 15,112 | 13,418 |
| 91,200 | 91,250 | 15,123 | 10,483 | 15,123 | 13,429 |
| 91,250 | 91,300 | 15,134 | 10,489 | 15,134 | 13,440 |
| 91,300 | 91,350 | 15,145 | 10,495 | 15,145 | 13,451 |
| 91,350 | 91,400 | 15,156 | 10,501 | 15,156 | 13,462 |
| 91,400 | 91,450 | 15,167 | 10,507 | 15,167 | 13,473 |
| 91,450 | 91,500 | 15,178 | 10,513 | 15,178 | 13,484 |
| 91,500 | 91,550 | 15,189 | 10,519 | 15,189 | 13,495 |
| 91,550 | 91,600 | 15,200 | 10,525 | 15,200 | 13,506 |
| 91,600 | 91,650 | 15,211 | 10,531 | 15,211 | 13,517 |
| 91,650 | 91,700 | 15,222 | 10,537 | 15,222 | 13,528 |
| 91,700 | 91,750 | 15,233 | 10,543 | 15,233 | 13,539 |
| 91,750 | 91,800 | 15,244 | 10,549 | 15,244 | 13,550 |
| 91,800 | 91,850 | 15,255 | 10,555 | 15,255 | 13,561 |
| 91,850 | 91,900 | 15,266 | 10,561 | 15,266 | 13,572 |
| 91,900 | 91,950 | 15,277 | 10,567 | 15,277 | 13,583 |
| 91,950 | 92,000 | 15,288 | 10,573 | 15,288 | 13,594 |
| 92,000 | |||||
| 92,000 | 92,050 | 15,299 | 10,579 | 15,299 | 13,605 |
| 92,050 | 92,100 | 15,310 | 10,585 | 15,310 | 13,616 |
| 92,100 | 92,150 | 15,321 | 10,591 | 15,321 | 13,627 |
| 92,150 | 92,200 | 15,332 | 10,597 | 15,332 | 13,638 |
| 92,200 | 92,250 | 15,343 | 10,603 | 15,343 | 13,649 |
| 92,250 | 92,300 | 15,354 | 10,609 | 15,354 | 13,660 |
| 92,300 | 92,350 | 15,365 | 10,615 | 15,365 | 13,671 |
| 92,350 | 92,400 | 15,376 | 10,621 | 15,376 | 13,682 |
| 92,400 | 92,450 | 15,387 | 10,627 | 15,387 | 13,693 |
| 92,450 | 92,500 | 15,398 | 10,633 | 15,398 | 13,704 |
| 92,500 | 92,550 | 15,409 | 10,639 | 15,409 | 13,715 |
| 92,550 | 92,600 | 15,420 | 10,645 | 15,420 | 13,726 |
| 92,600 | 92,650 | 15,431 | 10,651 | 15,431 | 13,737 |
| 92,650 | 92,700 | 15,442 | 10,657 | 15,442 | 13,748 |
| 92,700 | 92,750 | 15,453 | 10,663 | 15,453 | 13,759 |
| 92,750 | 92,800 | 15,464 | 10,669 | 15,464 | 13,770 |
| 92,800 | 92,850 | 15,475 | 10,675 | 15,475 | 13,781 |
| 92,850 | 92,900 | 15,486 | 10,681 | 15,486 | 13,792 |
| 92,900 | 92,950 | 15,497 | 10,687 | 15,497 | 13,803 |
| 92,950 | 93,000 | 15,508 | 10,693 | 15,508 | 13,814 |
| 93,000 | |||||
| 93,000 | 93,050 | 15,519 | 10,699 | 15,519 | 13,825 |
| 93,050 | 93,100 | 15,530 | 10,705 | 15,530 | 13,836 |
| 93,100 | 93,150 | 15,541 | 10,711 | 15,541 | 13,847 |
| 93,150 | 93,200 | 15,552 | 10,717 | 15,552 | 13,858 |
| 93,200 | 93,250 | 15,563 | 10,723 | 15,563 | 13,869 |
| 93,250 | 93,300 | 15,574 | 10,729 | 15,574 | 13,880 |
| 93,300 | 93,350 | 15,585 | 10,735 | 15,585 | 13,891 |
| 93,350 | 93,400 | 15,596 | 10,741 | 15,596 | 13,902 |
| 93,400 | 93,450 | 15,607 | 10,747 | 15,607 | 13,913 |
| 93,450 | 93,500 | 15,618 | 10,753 | 15,618 | 13,924 |
| 93,500 | 93,550 | 15,629 | 10,759 | 15,629 | 13,935 |
| 93,550 | 93,600 | 15,640 | 10,765 | 15,640 | 13,946 |
| 93,600 | 93,650 | 15,651 | 10,771 | 15,651 | 13,957 |
| 93,650 | 93,700 | 15,662 | 10,777 | 15,662 | 13,968 |
| 93,700 | 93,750 | 15,673 | 10,783 | 15,673 | 13,979 |
| 93,750 | 93,800 | 15,684 | 10,789 | 15,684 | 13,990 |
| 93,800 | 93,850 | 15,695 | 10,795 | 15,695 | 14,001 |
| 93,850 | 93,900 | 15,706 | 10,801 | 15,706 | 14,012 |
| 93,900 | 93,950 | 15,717 | 10,807 | 15,717 | 14,023 |
| 93,950 | 94,000 | 15,728 | 10,813 | 15,728 | 14,034 |
| 94,000 | |||||
| 94,000 | 94,050 | 15,739 | 10,819 | 15,739 | 14,045 |
| 94,050 | 94,100 | 15,750 | 10,825 | 15,750 | 14,056 |
| 94,100 | 94,150 | 15,761 | 10,831 | 15,761 | 14,067 |
| 94,150 | 94,200 | 15,772 | 10,837 | 15,772 | 14,078 |
| 94,200 | 94,250 | 15,783 | 10,843 | 15,783 | 14,089 |
| 94,250 | 94,300 | 15,794 | 10,849 | 15,794 | 14,100 |
| 94,300 | 94,350 | 15,805 | 10,858 | 15,805 | 14,111 |
| 94,350 | 94,400 | 15,816 | 10,869 | 15,816 | 14,122 |
| 94,400 | 94,450 | 15,827 | 10,880 | 15,827 | 14,133 |
| 94,450 | 94,500 | 15,838 | 10,891 | 15,838 | 14,144 |
| 94,500 | 94,550 | 15,849 | 10,902 | 15,849 | 14,155 |
| 94,550 | 94,600 | 15,860 | 10,913 | 15,860 | 14,166 |
| 94,600 | 94,650 | 15,871 | 10,924 | 15,871 | 14,177 |
| 94,650 | 94,700 | 15,882 | 10,935 | 15,882 | 14,188 |
| 94,700 | 94,750 | 15,893 | 10,946 | 15,893 | 14,199 |
| 94,750 | 94,800 | 15,904 | 10,957 | 15,904 | 14,210 |
| 94,800 | 94,850 | 15,915 | 10,968 | 15,915 | 14,221 |
| 94,850 | 94,900 | 15,926 | 10,979 | 15,926 | 14,232 |
| 94,900 | 94,950 | 15,937 | 10,990 | 15,937 | 14,243 |
| 94,950 | 95,000 | 15,948 | 11,001 | 15,948 | 14,254 |
| 95,000 | |||||
| 95,000 | 95,050 | 15,959 | 11,012 | 15,959 | 14,265 |
| 95,050 | 95,100 | 15,970 | 11,023 | 15,970 | 14,276 |
| 95,100 | 95,150 | 15,981 | 11,034 | 15,981 | 14,287 |
| 95,150 | 95,200 | 15,992 | 11,045 | 15,992 | 14,298 |
| 95,200 | 95,250 | 16,003 | 11,056 | 16,003 | 14,309 |
| 95,250 | 95,300 | 16,014 | 11,067 | 16,014 | 14,320 |
| 95,300 | 95,350 | 16,025 | 11,078 | 16,025 | 14,331 |
| 95,350 | 95,400 | 16,036 | 11,089 | 16,036 | 14,342 |
| 95,400 | 95,450 | 16,047 | 11,100 | 16,047 | 14,353 |
| 95,450 | 95,500 | 16,058 | 11,111 | 16,058 | 14,364 |
| 95,500 | 95,550 | 16,069 | 11,122 | 16,069 | 14,375 |
| 95,550 | 95,600 | 16,080 | 11,133 | 16,080 | 14,386 |
| 95,600 | 95,650 | 16,091 | 11,144 | 16,091 | 14,397 |
| 95,650 | 95,700 | 16,102 | 11,155 | 16,102 | 14,408 |
| 95,700 | 95,750 | 16,113 | 11,166 | 16,113 | 14,419 |
| 95,750 | 95,800 | 16,124 | 11,177 | 16,124 | 14,430 |
| 95,800 | 95,850 | 16,135 | 11,188 | 16,135 | 14,441 |
| 95,850 | 95,900 | 16,146 | 11,199 | 16,146 | 14,452 |
| 95,900 | 95,950 | 16,157 | 11,210 | 16,157 | 14,463 |
| 95,950 | 96,000 | 16,168 | 11,221 | 16,168 | 14,474 |
| 96,000 | |||||
| 96,000 | 96,050 | 16,179 | 11,232 | 16,179 | 14,485 |
| 96,050 | 96,100 | 16,190 | 11,243 | 16,190 | 14,496 |
| 96,100 | 96,150 | 16,201 | 11,254 | 16,201 | 14,507 |
| 96,150 | 96,200 | 16,212 | 11,265 | 16,212 | 14,518 |
| 96,200 | 96,250 | 16,223 | 11,276 | 16,223 | 14,529 |
| 96,250 | 96,300 | 16,234 | 11,287 | 16,234 | 14,540 |
| 96,300 | 96,350 | 16,245 | 11,298 | 16,245 | 14,551 |
| 96,350 | 96,400 | 16,256 | 11,309 | 16,256 | 14,562 |
| 96,400 | 96,450 | 16,267 | 11,320 | 16,267 | 14,573 |
| 96,450 | 96,500 | 16,278 | 11,331 | 16,278 | 14,584 |
| 96,500 | 96,550 | 16,289 | 11,342 | 16,289 | 14,595 |
| 96,550 | 96,600 | 16,300 | 11,353 | 16,300 | 14,606 |
| 96,600 | 96,650 | 16,311 | 11,364 | 16,311 | 14,617 |
| 96,650 | 96,700 | 16,322 | 11,375 | 16,322 | 14,628 |
| 96,700 | 96,750 | 16,333 | 11,386 | 16,333 | 14,639 |
| 96,750 | 96,800 | 16,344 | 11,397 | 16,344 | 14,650 |
| 96,800 | 96,850 | 16,355 | 11,408 | 16,355 | 14,661 |
| 96,850 | 96,900 | 16,366 | 11,419 | 16,366 | 14,672 |
| 96,900 | 96,950 | 16,377 | 11,430 | 16,377 | 14,683 |
| 96,950 | 97,000 | 16,388 | 11,441 | 16,388 | 14,694 |
| 97,000 | |||||
| 97,000 | 97,050 | 16,399 | 11,452 | 16,399 | 14,705 |
| 97,050 | 97,100 | 16,410 | 11,463 | 16,410 | 14,716 |
| 97,100 | 97,150 | 16,421 | 11,474 | 16,421 | 14,727 |
| 97,150 | 97,200 | 16,432 | 11,485 | 16,432 | 14,738 |
| 97,200 | 97,250 | 16,443 | 11,496 | 16,443 | 14,749 |
| 97,250 | 97,300 | 16,454 | 11,507 | 16,454 | 14,760 |
| 97,300 | 97,350 | 16,465 | 11,518 | 16,465 | 14,771 |
| 97,350 | 97,400 | 16,476 | 11,529 | 16,476 | 14,782 |
| 97,400 | 97,450 | 16,487 | 11,540 | 16,487 | 14,793 |
| 97,450 | 97,500 | 16,498 | 11,551 | 16,498 | 14,804 |
| 97,500 | 97,550 | 16,509 | 11,562 | 16,509 | 14,815 |
| 97,550 | 97,600 | 16,520 | 11,573 | 16,520 | 14,826 |
| 97,600 | 97,650 | 16,531 | 11,584 | 16,531 | 14,837 |
| 97,650 | 97,700 | 16,542 | 11,595 | 16,542 | 14,848 |
| 97,700 | 97,750 | 16,553 | 11,606 | 16,553 | 14,859 |
| 97,750 | 97,800 | 16,564 | 11,617 | 16,564 | 14,870 |
| 97,800 | 97,850 | 16,575 | 11,628 | 16,575 | 14,881 |
| 97,850 | 97,900 | 16,586 | 11,639 | 16,586 | 14,892 |
| 97,900 | 97,950 | 16,597 | 11,650 | 16,597 | 14,903 |
| 97,950 | 98,000 | 16,608 | 11,661 | 16,608 | 14,914 |
| 98,000 | |||||
| 98,000 | 98,050 | 16,619 | 11,672 | 16,619 | 14,925 |
| 98,050 | 98,100 | 16,630 | 11,683 | 16,630 | 14,936 |
| 98,100 | 98,150 | 16,641 | 11,694 | 16,641 | 14,947 |
| 98,150 | 98,200 | 16,652 | 11,705 | 16,652 | 14,958 |
| 98,200 | 98,250 | 16,663 | 11,716 | 16,663 | 14,969 |
| 98,250 | 98,300 | 16,674 | 11,727 | 16,674 | 14,980 |
| 98,300 | 98,350 | 16,685 | 11,738 | 16,685 | 14,991 |
| 98,350 | 98,400 | 16,696 | 11,749 | 16,696 | 15,002 |
| 98,400 | 98,450 | 16,707 | 11,760 | 16,707 | 15,013 |
| 98,450 | 98,500 | 16,718 | 11,771 | 16,718 | 15,024 |
| 98,500 | 98,550 | 16,729 | 11,782 | 16,729 | 15,035 |
| 98,550 | 98,600 | 16,740 | 11,793 | 16,740 | 15,046 |
| 98,600 | 98,650 | 16,751 | 11,804 | 16,751 | 15,057 |
| 98,650 | 98,700 | 16,762 | 11,815 | 16,762 | 15,068 |
| 98,700 | 98,750 | 16,773 | 11,826 | 16,773 | 15,079 |
| 98,750 | 98,800 | 16,784 | 11,837 | 16,784 | 15,090 |
| 98,800 | 98,850 | 16,795 | 11,848 | 16,795 | 15,101 |
| 98,850 | 98,900 | 16,806 | 11,859 | 16,806 | 15,112 |
| 98,900 | 98,950 | 16,817 | 11,870 | 16,817 | 15,123 |
| 98,950 | 99,000 | 16,828 | 11,881 | 16,828 | 15,134 |
| 99,000 | |||||
| 99,000 | 99,050 | 16,839 | 11,892 | 16,839 | 15,145 |
| 99,050 | 99,100 | 16,850 | 11,903 | 16,850 | 15,156 |
| 99,100 | 99,150 | 16,861 | 11,914 | 16,861 | 15,167 |
| 99,150 | 99,200 | 16,872 | 11,925 | 16,872 | 15,178 |
| 99,200 | 99,250 | 16,883 | 11,936 | 16,883 | 15,189 |
| 99,250 | 99,300 | 16,894 | 11,947 | 16,894 | 15,200 |
| 99,300 | 99,350 | 16,905 | 11,958 | 16,905 | 15,211 |
| 99,350 | 99,400 | 16,916 | 11,969 | 16,916 | 15,222 |
| 99,400 | 99,450 | 16,927 | 11,980 | 16,927 | 15,233 |
| 99,450 | 99,500 | 16,938 | 11,991 | 16,938 | 15,244 |
| 99,500 | 99,550 | 16,949 | 12,002 | 16,949 | 15,255 |
| 99,550 | 99,600 | 16,960 | 12,013 | 16,960 | 15,266 |
| 99,600 | 99,650 | 16,971 | 12,024 | 16,971 | 15,277 |
| 99,650 | 99,700 | 16,982 | 12,035 | 16,982 | 15,288 |
| 99,700 | 99,750 | 16,993 | 12,046 | 16,993 | 15,299 |
| 99,750 | 99,800 | 17,004 | 12,057 | 17,004 | 15,310 |
| 99,800 | 99,850 | 17,015 | 12,068 | 17,015 | 15,321 |
| 99,850 | 99,900 | 17,026 | 12,079 | 17,026 | 15,332 |
| 99,900 | 99,950 | 17,037 | 12,090 | 17,037 | 15,343 |
| 99,950 | 100,000 | 17,048 | 12,101 | 17,048 | 15,354 |
$100,000 or over use the Tax Computation Worksheet |
|||||
2024 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 $100,525 | $ | × 22% (0.22) | $ | $ 4,947.00 | $ |
| Over $100,525 but not over $191,950 | $ | × 24% (0.24) | $ | $ 6,957.50 | $ |
| Over $191,950 but not over $243,725 | $ | × 32% (0.32) | $ | $ 22,313.50 | $ |
| Over $243,725 but not over $609,350 | $ | × 35% (0.35) | $ | $ 29,625.25 | $ |
| Over $609,350 | $ | × 37% (0.37) | $ | $ 41,812.25 | $ |
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 $201,050 | $ | × 22% (0.22) | $ | $ 9,894.00 | $ |
| Over $201,050 but not over $383,900 | $ | × 24% (0.24) | $ | $ 13,915.00 | $ |
| Over $383,900 but not over $487,450 | $ | × 32% (0.32) | $ | $ 44,627.00 | $ |
| Over $487,450 but not over $731,200 | $ | × 35% (0.35) | $ | $ 59,250.50 | $ |
| Over $731,200 | $ | × 37% (0.37) | $ | $ 73,874.50 | $ |
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 $100,525 | $ | × 22% (0.22) | $ | $ 4,947.00 | $ |
| Over $100,525 but not over $191,950 | $ | × 24% (0.24) | $ | $ 6,957.50 | $ |
| Over $191,950 but not over $243,725 | $ | × 32% (0.32) | $ | $ 22,313.50 | $ |
| Over $243,725 but not over $365,600 | $ | × 35% (0.35) | $ | $ 29,625.25 | $ |
| Over $365,600 | $ | × 37% (0.37) | $ | $ 36,937.25 | $ |
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 $100,500 | $ | × 22% (0.22) | $ | $ 6,641.00 | $ |
| Over $100,500 but not over $191,950 | $ | × 24% (0.24) | $ | $ 8,651.00 | $ |
| Over $191,950 but not over $243,700 | $ | × 32% (0.32) | $ | $ 24,007.00 | $ |
| Over $243,700 but not over $609,350 | $ | × 35% (0.35) | $ | $ 31,318.00 | $ |
| Over $609,350 | $ | × 37% (0.37) | $ | $ 43,505.00 | $ |
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. Direct File and Free File provide eligible taxpayers the ability to file their taxes electronically for free. See IRS.gov/DirectFile and IRS.gov/FreeFile for details and to see if you are eligible.
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File your return on a standard size sheet of paper. Cutting the paper may cause problems in processing your return.
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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.
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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.
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Be sure you used the correct method to figure your tax. See the instructions for line 16.
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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.
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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.
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If you live in an apartment, be sure to include your apartment number in your address.
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If you are taking the standard deduction, see the instructions for line 12 to be sure you entered the correct amount.
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If you received capital gain distributions but weren't required to file Schedule D, make sure you checked the box on line 7.
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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.
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Remember to sign and date Form 1040 or 1040-SR and enter your occupation(s).
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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.
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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.
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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.
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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.
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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 1a, 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 2025
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 2025 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 2025 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). Go to IRS.gov/GetAnIPPIN to request an IP PIN through your online account, file Form 15227 if your AGI on your last filed return is less than $79,000 ($158,000 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:
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Protect your SSN,
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Ensure your employer is protecting your SSN, and
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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, texts, and social media messages, phishing schemes, and phone scams.
Phishing is the creation and use of emails, texts, social media messages, and websites designed to mimic legitimate business communication 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 or request detailed personal information from taxpayers via emails, texts, or social media messages. Also, the IRS doesn't 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 report suspicious emails, texts, and social media messages to the Federal Trade Commission (FTC) 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, go to Pay.gov and make a contribution by credit card, debit card, PayPal, checking account, or savings account. If you prefer, you can make a check payable to the “Bureau of the Fiscal Service” and send it to: Bureau of the Fiscal Service, Attn: Department 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 2025 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:
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Access your online account at IRS.gov/Account,
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Visit IRS.gov/Transcript,
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Use Form 4506-T or 4506T-EZ, or
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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, go to Filing past due returns or 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 2021 return in 2025, 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.
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Direct File. Direct File is a permanent option to file individual federal tax returns online—for free—directly and securely with the IRS. Direct File is an option for taxpayers in participating states who have relatively simple tax returns reporting certain types of income and claiming certain credits and deductions. While Direct File doesn't prepare state returns, if you live in a participating state, Direct File guides you to a state-supported tool you can use to prepare and file your state tax return for free. Go to IRS.gov/DirectFile for more information, program updates, and frequently asked questions.
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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.
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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.
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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.
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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.
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IRS.gov/DirectFile offers an Eligibility Checker to help you determine if Direct File is the right choice for your tax filing needs.
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The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the earned income credit (EIC).
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The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number (EIN) at no cost.
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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.
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The First-Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and account balance.
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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.
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IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.
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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.
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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.
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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, and 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:
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Primarily responsible for the overall substantive accuracy of your return,
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Required to sign the return, and
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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 service 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.
Business tax account.
If you are a sole proprietor, a partnership, or an S corporation, you can view your tax information on record with the IRS and do more with a business tax account. Go to IRS.gov/businessaccount for more information.
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.
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.
Alternative media preference.
Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.
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Standard Print.
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Large Print.
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Braille.
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Audio (MP3).
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Plain Text File (TXT).
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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 go to IRS.gov/OrderForms to place an order.
Mobile-friendly forms.
You'll need an IRS Online Account (OLA) to complete mobile-friendly forms that require signatures. You'll have the option to submit your form(s) online or download a copy for mailing. You'll need scans of your documents to support your submission. Go to IRS.gov/MobileFriendlyForms for more information.
Getting tax publications and instructions in eBook format.
Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks.
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.
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View the amount you owe and a breakdown by tax year.
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See payment plan details or apply for a new payment plan.
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Make a payment or view 5 years of payment history and any pending or scheduled payments.
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Access your tax records, including key data from your most recent tax return, and transcripts.
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View digital copies of select notices from the IRS.
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Approve or reject authorization requests from tax professionals.
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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 OLA. 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.
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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.
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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.
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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.
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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.
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Go to IRS.gov/Refunds.
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Download the official IRS2Go app to your mobile device to check your refund status.
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Call the automated refund hotline at 800-829-1954.
The IRS can’t issue refunds before mid-February for returns that claimed the EIC or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.
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.
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IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.
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Debit Card, Credit Card, or Digital Wallet: Choose an approved payment processor to pay online or by phone.
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Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.
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Electronic Federal Tax Payment System: This is the best option for businesses. Enrollment is required.
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Check or Money Order: Mail your payment to the address listed on the notice or instructions.
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Cash: You may be able to pay your taxes with cash at a participating retail store.
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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.
What if I can’t pay now?
Go to IRS.gov/Payments for more information about your options.
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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.
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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.
IRS Document Upload Tool.
You may be able use the Document Upload Tool to respond digitally to eligible IRS notices and letters by securely uploading required documents online through IRS.gov. For more information, go to IRS.gov/DUT.
Schedule LEP.
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 $510 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.
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 2025 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:
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Your social security number (or individual taxpayer identification number),
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Your filing status, and
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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.
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.
Form(s) 1099-K
If, for tax year 2024, you received a Form(s) 1099-K that shows payments that were included in error (for example, money for gifts or reimbursements) or for personal items that you sold at a loss (for example, an old refrigerator), enter the amount that was included in error or for personal items sold at a loss in the entry space at the top of Schedule 1.
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If the entire amount reported to you on Form(s)1099-K was in error or for personal items sold at a loss, enter the total amount from Form(s) 1099-K, box 1(a), in the entry space at the top of Schedule 1.
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If only some of the amount reported to you on Form(s) 1099-K in box 1(a) was in error or for personal items sold at a loss, only enter the amount that was in error or for personal items sold at a loss in the entry space at the top of Schedule 1. The remaining amounts reported to you on Form(s) 1099-K should be reported elsewhere on your return depending on the nature of the transactions.
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If you received more than one incorrect Form(s) 1099-K, with amounts reported in error or for personal items sold at a loss, add the incorrect amounts together and enter the total incorrect amount in the entry space at the top of Schedule 1. The remaining amounts reported to you on Form(s) 1099-K in box 1(a) should be reported elsewhere on your return depending on the nature of the transactions.
If you received a Form 1099-K for a personal item that you sold at a gain, don't report this amount in the entry space at the top of Schedule 1; instead report it as you would report any other capital gain on Form 8949 and Schedule D.
Example–Incorrect Form 1099-K.
You received a Form 1099-K that incorrectly showed $800 of payments to you in box 1(a). You would enter $800 in the entry space at the top of Schedule 1.
Example–Personal item sold at a loss.
You bought a couch for $1,000 and sold it through a third-party vendor for $700, which was reported in box 1(a) of your Form 1099-K. You would enter $700 in the entry space at the top of Schedule 1.
Example–Personal items sold at a loss and a gain.
In addition to selling your couch for $700, you also sold a handbag that you bought for $800 and sold for $1,200. Your Form 1099-K shows $1,900 in box 1(a). You would enter $700 in the entry space at the top of Schedule 1 for your loss on selling the couch and the remaining $400 of gain from the sale of the handbag would be reported as capital gain on Form 8949 and Schedule D.
Example–Multiple incorrect Form(s) 1099-K.
You received a Form 1099-K that incorrectly showed $800 of payments to you in box 1(a). You also received a Form 1099-K that reported $6,000 in box 1(a) but $700 of that amount was reported in error. You would enter $1,500 in the entry space at the top of Schedule 1. The remaining $5,300 should be reported elsewhere on your return depending on the nature of the transactions.
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 2024, 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 2024 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 2024 estimated state or local income tax, the amount applied is treated as received in 2024. If the refund was for a tax you paid in 2023 and you deducted state and local income taxes on your 2023 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.
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You received a refund in 2024 that is for a tax year other than 2023.
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You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2024 of an amount deducted or credit claimed in an earlier year.
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You had taxable income on your 2023 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.
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Your 2023 state and local income tax refund is more than your 2023 state and local income tax deduction minus the amount you could have deducted as your 2023 state and local general sales taxes.
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You made your last payment of 2023 estimated state or local income tax in 2024.
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You owed alternative minimum tax in 2023.
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You couldn't use the full amount of credits you were entitled to in 2023 because the total credits were more than the amount shown on your 2023 Form 1040 or 1040-SR, line 16.
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You could be claimed as a dependent by someone else in 2023.
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You received a refund because of a jointly filed state or local income tax return, but you aren't filing a joint 2024 Form 1040 or 1040-SR with the same person.
Lines 2a and 2b
Alimony Received
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.
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.
State and Local Income Tax Refund Worksheet—Schedule 1, Line 1
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Tax Tables
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| 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 2023 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 2023 (generally, this is the amount reported on your 2023 Schedule A, line 5d) more than the amount on your 2023 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 2023 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 2023 (generally, this is the amount reported on your 2023 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 2023 Schedule A, line 17. | 4. | _____ | ||||||||||||
| Note. If the filing status on your 2023 Form 1040 or 1040-SR was married filing separately and your spouse itemized deductions in 2023, 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 2023 Form 1040 or 1040-SR. |
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5. | _____ | |||||||||||||
| 6. | Check any boxes that apply.* | ||||||||||||||
| You were born before January 2, 1959. |
You are blind. |
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| Spouse was born before January 2, 1959. |
Spouse is blind. |
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| No boxes checked. Enter -0-. | |||||||||||||||
| Multiply the number of boxes checked by $1,500 ($1,850 if your 2023 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. |
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| 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 7
You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2024. 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 2024.
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 2024 and you repaid any of it in 2024, 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 2024, 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 2024, 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
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.
Net operating loss (NOL) deduction.
Enter any deduction for an NOL 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 the Instructions for Form 172 for details.
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.
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.
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.
Stock options.
Enter any income from the exercise of stock options not otherwise reported on Form 1040 or 1040-SR, line 1h.
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.
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.
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.
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.
461(l) excess business loss adjustment.
Enter the amount of your excess business loss from Form 461, line 16.
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.
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.
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. Your nontaxable Medicaid waiver payments should be reported to you on Form(s) W-2 in box 12, Code II. 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.
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.
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.
Digital assets not reported elsewhere.
If, in 2024, you received ordinary income in connection with digital assets that isn't reported elsewhere on your return (for example, digital assets, such as income from forks, staking, or mining, which aren't wages reported on line 1a or capital gain or loss reported on Form 8949 and Schedule D), report this income on line 8v. Don’t report a gift or inheritance of digital assets on line 8v. For more information, go to IRS.gov/Businesses/Small-Businesses-Self-Employed/Digital-Assets.
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.
Examples of income to report on line 8z include the following.
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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.
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Reemployment trade adjustment assistance (RTAA) payments. These payments should be shown in box 5 of Form 1099-G.
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Loss on certain corrective distributions of excess deferrals. See Retirement Plan Contributions in Pub. 525.
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Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.
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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.
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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.
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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.
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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 2024 or, in the case of distributions from an ESA, they are more than the qualified education expenses of the designated beneficiary in 2024; 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.
-
Payments you received to help you pay your mortgage loan under the HFA Hardest Hit Fund or the Homeowner Assistance Fund.
-
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 $19,570 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.
Line 11
If you were an eligible educator in 2024, you can deduct on line 11 up to $300 of qualified expenses you paid in 2024. 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 2024 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
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 14
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 17
You may be able to deduct the amount you paid for health insurance (which includes medical, dental, and vision insurance and qualified long-term care insurance) for yourself, your spouse, and your dependents. The insurance can also cover your child who was under age 27 at the end of 2024, 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
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Tax Tables
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| 1. | Enter the total amount paid in 2024 for health insurance coverage established under your business | |||
| (or the S corporation in which you were a more-than-2% shareholder) for 2024 for you, your spouse, and your dependents. Your insurance can also cover your child who was under age 27 at the end of 2024, 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 2024 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 2024 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 2024, 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 2024, 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.
Lines 19a, 19b, and 19c Alimony Paid
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 20
If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2024, you must report them on Form 8606.
You are entitled to a deduction for your contribution to a traditional IRA regardless of age.
If you made contributions to a traditional IRA for 2024, 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 June 2, 2025, that shows all contributions to your traditional IRA for 2024.
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 2024, 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 IRA 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 2024 that you deducted for 2023, 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 2024, 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 2024.
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
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Tax Tables
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| Your IRA | Spouse's IRA | ||||||||||||||
| 1a. | Were you covered by a retirement plan (see Were You Covered by a Retirement Plan)? | 1a. | Yes No |
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| b. | If married filing jointly, was your spouse covered by a retirement plan? | 1b. | Yes No |
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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.
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| 2. | Enter the amount shown below that applies to you. | ||||||||||||||
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|||||||||||||||
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2a. | _____ | 2b. | _____ | |||||||||||
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| 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. | ||||||||||||||
|
6a. | _____ | 6b. | _____ | |||||||||||
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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. | ||||||||||||||
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7a. | _____ | 7b. | _____ | |||||||||||
| 8. | Enter the total of your (and your spouse's if filing jointly): | ||||||||||||||
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8. | _____ | |||||||||||||
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|||||||||||||||
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| 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 $14,000 ($15,000 if one spouse is age 50 or older at the end of 2024; $16,000 if both spouses are age 50 or older at the end of 2024), 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 2024 return not counting extensions (April 15, 2025, for most people), for 2024 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
You can take this deduction only if all of the following apply.
-
You paid interest in 2024 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 $95,000 if single, head of household, or qualifying surviving spouse; $195,000 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) 2024 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 $5,050 for 2024; 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
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Tax Tables
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| 1. | Enter the total interest you paid in 2024 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. | |||||||||
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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. | _____ | |||||||
Lines 24a Through 24z
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.
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.
Enter the nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m.
Enter repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525).
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).
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.
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).
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.
Lines 1a Through 1z
Line 1a. 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 1a.
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 1b. Repayment of new clean vehicle credit(s) from Schedule A (Form 8936), Part II.
If you purchased a new clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by transferring the credit to the dealer, you may have to repay the amount of the credit you transferred if you no longer qualify. If you completed Schedule A (Form 8936), Part II and you:
-
Checked the "Yes" box on Part II, line 8a or 8d; and
-
Checked the "Yes" box on Part I, line 4a;
If you completed more than one Schedule A (Form 8936), Part II, and you need to report an amount from more than one Schedule A (Form 8936), Part II, enter the total of those amounts on line 1b.
Line 1c. Repayment of previously owned clean vehicle credit(s) from Schedule A (Form 8936), Part IV.
If you purchased a previously owned clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by transferring the credit to the dealer, you may have to repay the amount of the credit you transferred if you no longer qualify. If you completed Schedule A (Form 8936), Part IV and you:
-
Checked the "Yes" box on Part IV, line 13a or 13c; and
-
Checked the "Yes" box on Part I, line 4a;
If you completed more than one Schedule A (Form 8936), Part IV, and you need to report an amount from more than one Schedule A (Form 8936), Part IV, enter the total of those amounts on line 1c.
Line 1d. Recapture of net EPE.
Enter any amount of net elective payment election (EPE) recapture from Form 4255, line 2a, column (l).
Line 1e. Excessive payments (EP) from Form 4255, column (n).
If you reported an amount on Form 4255, column (n) on line 1a, 1c, 1d, and/or 2a, check the applicable box and enter the amount on line 1e. If you checked more than one box, enter the total amount on line 1e.
Line 1f. 20% EP from Form 4255, column (o).
If Form 4255, column (o), line 1a, 1c, 1d, and/or 2a includes an additional 20% EP that you owe (calculated as 20% of the total EP before figuring the 20% EP), check the applicable box and enter the 20% EP amount included on line 1f. Enter only the 20% EP from column (o) on line 1f. If you checked more than one box, enter the total of the 20% EP amounts from each box on line 1f. Any other EP amounts reported on Form 4255, column (o), lines 1a, 1c, 1d, and/or 2a should be included on line 1y. See the instructions for line 1y.
Line 1y. Other additions to tax.
Enter the following additions to tax.
-
Recapture of the alternative fuel vehicle refueling property credit (see Form 8911). Identify as “ARPCR.”
-
Any EPE related to the credit applied against tax from Form 8933 reported on Form 4255, line 2a, column (k). Identify as “EPE8933.”
-
Recapture of any non-EPE credit from Form 8933 reported on Form 4255, line 2a, column (j). Also, any section 6418(g)(3) amounts attributable to recapture from Form 8933 reported on Form 4255, line 2a, column (m). Identify as “NEPE8933.”
-
Any amount from Form 4255, column (o) that was not reported on line 1f. Identify as “EPGEPE.”
-
Any section 6418(g)(2) excessive credit transfer amount reported on Form 4255, column (m). Identify as “6418(g)(2).”
For more information about elective pay and credit transferability, go to IRS.gov/Credits-Deductions/Elective-Pay-and-Transferability-Frequently-Asked-Questions-Transferability.
Line 2
The AMT exemption amount is increased to $85,700 ($133,300 if married filing jointly or qualifying surviving spouse; $66,650 if married filing separately). The income levels at which the AMT exemption begins to phase out has increased to $609,350 ($1,218,700 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 2
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Tax Tables
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| 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. | |||||||||
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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 2, blank. |
||||||||
| Yes. |
Subtract line 6 from line 5 | 7. | _____ | |||||||
| 8. | Enter the amount shown below for your filing status. | |||||||||
|
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 $232,600 ($116,300 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 1z. (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 2, blank. | |||||||||
Line 5
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
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
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 73.
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
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 $2,700 or more in 2024. 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 2024 and was a student.
-
You withheld federal income tax during 2024 at the request of any household employee.
-
You paid total cash wages of $1,000 or more in any calendar quarter of 2023 or 2024 to household employees.
Line 10
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 2024, you can enter your 2024 repayment on this line without attaching Form 5405.
See the Form 5405 instructions for details and for exceptions to the repayment rule.
The 15-year repayment period for the first-time homebuyer credit for homes purchased in 2008 began with your 2010 tax return and ends with your 2024 tax return.
Line 11
See Form 8959 and its instructions if the total of your 2024 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.
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
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.
-
$0 if married filing separately,
-
$123,500 if married filing jointly or qualifying surviving spouse, or
-
$73,500 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.
Lines 17a Through 17z
Line 17a.
Recapture of the following credits.
-
Amounts from Form 4255, column (j), lines 1b and 1j; and the Form 3468, Parts II and VII amounts that get reported on Form 4255, line 1z. Identify as “3468.”
-
Non-EPE recapture applied against tax from Form 3468, Part IV, reported on Form 4255, line 1d, column (j). Identify as “NEPE3458.”
-
New markets credit (see Form 8874). Identify as “NMCR.”
-
Credit for employer-provided childcare facilities (see Form 8882). Identify as “ECCFR.”
-
Any section 6418(g)(3) amounts attributable to recapture from Form 4255, column (m). Identify as “6418(g)(3).”
Line 17b.
If you sold your home in 2024 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 2024. 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.
-
The prevailing wage and apprenticeship penalties (PWA) from Form 4255 for the following:
-
Form 7210/Form 4255, line 1c, column (p). Identify as “PWA7210.”
-
Form 8933/Form 4255, line 2a, column (p). Identify as “PWA8933.”
-
Any amount from Form 4255, column (p), not reported elsewhere. Identify as “NPWA.”
-
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.
-
Line 19
Enter the recapture amount of the net EPE claimed on Form 4255, line 1d, column (l) related to the credit from Form 3468, Part IV.
| 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). | ||||
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.
Line 1
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 1a.
□ 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
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
If you (or your dependent) paid qualified expenses in 2024 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) 2024 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 2024 unless your filing status is married filing jointly. See Nonresident aliens and dual-status aliens, earlier.
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
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 section 457(b) plan, SIMPLE IRA, or a SEP; (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 $38,250 ($57,375 if head of household; $76,500 if married filing jointly).
-
The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 2007, (b) is claimed as a dependent on someone else's 2024 tax return, or (c) was a student (defined next).
You were a student if during any part of 5 calendar months of 2024, 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
Line 5a—Residential clean energy credit.
If you made energy saving improvements to one or more homes that you used as a residence during 2024, you may be able to take the residential clean energy credit. For more information, see Form 5695 and its instructions.
Line 5b—Energy efficient home improvement credit.
If you made qualified energy efficiency improvements to your main home located in the United States in 2024, you may be able to take the energy efficient home improvement credit. For more information, see Form 5695 and its instructions.
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
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 net elective payment election amount from Form 3800, Part III, line 6, column (j) 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 2024. See the Instructions for Form 8839.
Line 6e.
Line 6e has been reserved for future use.
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 2023. 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)
| 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
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
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
If you, or your spouse if filing a joint return, had more than one employer for 2024 and total wages of more than $168,600, 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 $10,453.20. But if any one employer withheld more than $10,453.20, 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.
Lines 13a Through 13z Other Payments or Refundable Credits
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.
Enter any net elective payment election amount from Form 3800, Part III, line 6, column (j).
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.
Other refundable credits.
Use line 13z to report the credit under section 960(c) with respect to an excess limitation account. If an increase in the limitation under section 960(c) is more than your U.S. income tax reported on Form 1116, Part III, line 20, the amount of the excess is deemed an overpayment of tax and can be claimed on line 13z as a refundable credit. See section 960(c)(5). Enter “960(c)” and the amount of the credit. See section 960(c) for more information about the circumstances under which an excess in limitation arises. Also, see the instructions for Form 1116, Part III, line 22 for your increase in limitation.
Also use line 13z to report the amount of U.S. tax allocable to the U.S. Virgin Islands. Enter “Form 8689” and the amount paid.
All topics are also available in Spanish (and most topics are available in Chinese, Korean, Vietnamese, and Russian).
101
IRS services—Volunteer tax assistance, outreach programs, and identity theft102
Tax assistance for individuals with disabilities103
Tax help for small businesses and the self-employed104
Taxpayer Advocate Service—Your voice at the IRS105
Armed Forces tax information107
Tax relief in disaster situations151
Your appeal rights154
Form W-2 and Form 1099-R (What to do if incorrect or not received)155
Obtaining forms and publications156
How to get a transcript or copy of your tax return157
Change your address—How to notify the IRS158
Paying your taxes and ensuring proper credit of payments159
How to get a wage and income transcript or copy of Form W-2161
Returning an erroneous refund—Paper check or direct deposit201
The collection process202
Tax payment options203
Reduced refund204
Offers in compromise206
Dishonored payments253
Substitute tax forms254
How to choose a tax return preparer255
Signing your return electronically301
When, how, and where to file303
Checklist of common errors when preparing your tax return304
Extensions of time to file your tax return305
Recordkeeping306
Penalty for underpayment of estimated tax307
Backup withholding308
Amended returns309
Roth IRA contributions310
Coverdell education savings accounts311
Power of attorney information312
Disclosure authorizations313
Qualified tuition programs (QTPs)401
Wages and salaries403
Interest received404
Dividends407
Business income409
Capital gains and losses410
Pensions and annuities411
Pensions—The general rule and the simplified method412
Lump-sum distributions413
Rollovers from retirement plans414
Rental income and expenses415
Renting residential and vacation property416
Farming and fishing income417
Earnings for clergy418
Unemployment compensation419
Gambling income and losses420
Bartering income421
Scholarships, fellowship grants, and other grants423
Social security and equivalent railroad retirement benefits424
401(k) plans425
Passive activities—Losses and credits427
Stock options429
Traders in securities (Information for Form 1040 or 1040-SR filers)430
Receipt of stock in a demutualization431
Canceled debt—Is it taxable or not?432
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)451
Individual retirement arrangements (IRAs)452
Alimony and Separate Maintenance453
Bad debt deduction455
Moving expenses for members of the Armed Forces456
Student loan interest deduction458
Educator expense deduction501
Should I itemize?502
Medical and dental expenses503
Deductible taxes504
Home mortgage points505
Interest expense506
Charitable contributions509
Business use of home510
Business use of car511
Business travel expenses513
Work-related education expenses515
Casualty, disaster, and theft losses551
Standard deduction552
Tax and credits figured by the IRS553
Tax on a child's investment and other unearned income (Kiddie tax)554
Self-employment tax556
Alternative minimum tax557
Additional tax on early distributions from traditional and Roth IRAs558
Additional tax on early distributions from retirement plans other than IRAs559
Net Investment Income Tax560
Additional Medicare Tax601
Earned income credit602
Child and dependent care credit608
Excess social security and RRTA tax withheld610
Retirement savings contributions credit611
Repayment of the first-time homebuyer credit612
The premium tax credit651
Notices—What to do652
Notice of underreported income—CP2000653
IRS notices and bills, penalties, and interest charges654
Understanding your CP75 or CP75A Notice Request for Supporting Documentation701
Sale of your home703
Basis of assets704
Depreciation705
Installment sales751
Social security and Medicare withholding rates752
Filing Forms W-2 and W-3753
Form W-4—Employee's Withholding Certificate756
Employment taxes for household employees757
Forms 941 and 944—Deposit requirements758
Form 941—Employer's Quarterly Federal Tax Return and Form 944—Employer's Annual Federal Tax Return759
Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and deposit requirements760
Form 943—Reporting and deposit requirements for agricultural employers761
Tips—Withholding and reporting762
Independent contractor vs. employee763
The Affordable Care Act801
Who must file information returns electronically802
Applying to file information returns electronically803
Electronic filing waivers and exemptions and filing extensions804
FIRE system test files and combined federal/state filing (CF/SF) program851
Resident and nonresident aliens856
Foreign tax credit857
Individual taxpayer identification number (ITIN)858
Alien tax clearanceThe 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 December 1, 2024, for taxpayers filing a 2024 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 $290 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 8 hours and $160, while business taxpayers are expected to have an average burden of about 24 hours and $620. 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 | 5 | 3 | 4 | 1 | $290 | |
| Type of taxpayer | ||||||||
| Nonbusiness*** | 71% | 8 | 3 | 1 | 3 | 1 | 160 | |
| Business*** | 29% | 24 | 11 | 5 | 6 | 2 | 620 | |
| *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. |
In fiscal year 2023 (which began on October 1, 2022, and ended on September 30, 2023, federal income was $4.441 trillion and outlays were $6.135 trillion, leaving a deficit of $1.694 trillion.
Note. The percentages shown here exclude undistributed offsetting receipts, which were $132 billion in fiscal year 2023. 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.
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Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.
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National defense, veterans, and foreign affairs: About 13% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 5% 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.
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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.
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Social programs: About 17% of total outlays were for Medicaid, Supplemental Nutrition Assistance Program (formerly food stamps), temporary assistance for needy families, supplemental security income, and related programs; and 6% for health research and public health programs, unemployment compensation, assisted housing, and social services.
A
- ABLE account, Taxable distributions from an ABLE account., Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
- Additional Medicare Tax, Additional Medicare Tax
- Additions to tax, Additions to 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
- Assistance, How To Get Tax Help
- 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
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- 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, 2024 Estimated Tax Payments, Estimated Tax Penalty, Income Tax Withholding and Estimated Tax Payments for 2025
- 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 Ways to File Your Taxes,
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.
- 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
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 2025
- 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?
- Publications, How To Get Tax Help
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 2025 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 2025
