Cat. No. 24811V

Dec 27, 2023

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing a financial difficulty for you, your family, or your business.

You face (or your business is facing) an immediate threat of adverse action.

You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

How can you reach TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:

Go to TaxpayerAdvocate.IRS.gov/contact-us;

Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you can call the IRS toll free at 800-TAX-FORM (800﻿-﻿829﻿-﻿3676) and ask for a copy of Publication 1546;

Check your local directory; or

Call TAS toll free at 877﻿-﻿777﻿-﻿4778.

How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How else does TAS help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.

Low Income Taxpayer Clinics Help Taxpayers

Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800﻿-﻿829﻿-﻿3676).

Suggestions for Improving the IRS

Taxpayer Advocacy Panel

Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer Advocacy Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org.

What's New

For information about any additional changes to the 2023 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/Form1040.

Due date of return.

File Form 1040 or 1040-SR by April 15, 2024. If you live in Maine or Massachusetts, you have until April 17, 2024, because of the Patriots’ Day and Emancipation Day holidays.

Standard deduction amount increased.

For 2023, the standard deduction amount has been increased for all filers. The amounts are:

Single or Married filing separately—$13,850.

Married filing jointly or Qualifying surviving spouse—$27,700.

Head of household—$20,800.

Additional child tax credit amount increased.

The maximum additional child tax credit amount has increased to $1,600 for each qualifying child.

New clean vehicle credit.

The credit for new qualified plug-in electric drive motor vehicles has changed. This credit is now known as the clean vehicle credit. The maximum amount of the credit and some of the requirements to claim the credit have changed. The credit is still reported on Form 8936 and Schedule 3, line﻿ ﻿6f. For more information, see Form 8936.

Previously owned clean vehicle credit.

This credit is available for previously owned clean vehicles acquired and placed in service after 2022. For more information, see Form 8936.

New lines on Schedule 3.

This year Schedule 3 has new lines.

Line﻿ ﻿5 has been separated into lines 5a and 5b so that the residential clean energy credit and the energy efficient home improvement credit reported on Form 5695 each have their own line.

New line﻿ ﻿6m was added to report the credit for previously owned clean vehicles from Form 8936.

Line﻿ ﻿13c will be used to report the elective payment election amount from Form 3800.

Credits for qualified sick and family leave wages.

The credits for qualified sick and family leave wages paid in 2023 for leave taken before April 1, 2021, and for leave taken after March 31, 2021, and before October 1, 2021, are now reported on Schedule 3, line﻿ ﻿13z. See Schedule﻿ ﻿H (Form 1040) for more information.

Alternative motor vehicle credit.

The alternative motor vehicle credit has expired.

Self-employed health insurance deduction.

If you can take the self-employed health insurance deduction on Schedule 1, line﻿ ﻿17, and you can't use the Self-Employed Health Insurance Deduction Worksheet in these instructions, you will now use Form 7206, instead of Pub. 535, to figure your deduction.

Qualified charitable distribution one-time election.

Beginning in 2023, you can elect to make a one-time distribution up to $50,000 from an individual retirement account to charities through a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity each of which is funded only by qualified charitable distributions. See Pub. 590-B for more information.

Increase in required minimum distribution age.

If you reach age 72 in 2023, the required beginning date for your first required minimum distribution is April 1, 2025. See Pub. 590-B for more information.

Insurance premiums for retired public safety officers.

Eligible retired public safety officers can exclude from income up to $3,000 of distributions from their eligible retirement plan that is paid directly to them and is used to pay for health insurance premiums. For more information, see Insurance Premiums for Retired Public Safety Officers, later.

Exception to the 10% additional tax for early distributions.

The exception to the 10% additional tax for early distributions include the following.

Distributions from a retirement plan in connection with federally declared disasters.

Distributions from a retirement plan made to someone who is terminally ill.

Distributions to certain firefighters who meet the age or years of service requirement.

See Form 5329 and Pub. 590-B for more information.

Direct File.

The IRS is taking steps to implement a Direct File pilot during the 2024 filing season. This pilot will give eligible taxpayers an option to prepare and electronically file their 2023 federal tax returns directly with the IRS for free. The Direct File pilot will be offered to eligible taxpayers in participating states who have relatively simple tax returns reporting only certain types of income and claiming limited credits and deductions. See IRS.gov/DirectFile for pilot information and updates.

Filing Requirements

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

Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details.

Do You Have To File?

Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. territory should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file.

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

Earned income credit.

Additional child tax credit.

American opportunity credit.

Credit for federal tax on fuels.

Premium tax credit.

Credits for sick and family leave.

See Pub. 501 for details. Also see Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement).

Requirement to reconcile advance payments of the premium tax credit.

If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2023 and advance payments of the premium tax credit were made for this coverage, you must file a 2023 return and attach Form 8962. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.

You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else's 2023 return, you do not have to attach Form 8962.

Exception for certain children under age 19 or full-time students.

If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2023 or was a full-time student under age 24 at the end of 2023. To do so, use Form 8814. If you make this election, your child doesn't have to file a return. For details, use Tax Topic 553 or see Form 8814.

A child born on January 1, 2000, is considered to be age 24 at the end of 2023. Do not use Form 8814 for such a child.

Resident aliens.

These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. Generally, you are a resident alien if you meet either the green card test or the substantial presence test for 2023. See Pub. 519 for details.

Nonresident aliens and dual-status aliens.

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

You were married to a U.S. citizen or resident alien at the end of 2023.

You elected to be taxed as a resident alien.

See Pub. 519 for details.

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

When and Where Should You File?

File Form 1040 or 1040-SR by April 15, 2024. If you live in Maine or Massachusetts, you have until April 17, because of the Patriots’ Day and Emancipation Day holidays. If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.

If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.

If you e-file your return, there is no need to mail it. However, if you choose to mail it instead, filing instructions and addresses are at the end of these instructions.

The chart at the end of these instructions provides the current address for mailing your return. Use these addresses for Forms 1040 or 1040-SR filed in 2024. The address for returns filed after 2024 may be different. See IRS.gov/Form1040 for any updates.

What if You Can't File on Time?

You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you want to apply for an extension electronically, see Form 4868 for details.

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

If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.

You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.

You are in military or naval service on duty outside the United States and Puerto Rico.

This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 17, 2024, you file Form 4868. This 4-month extension of time to file doesn't extend the time to pay your tax. See Form 4868.

Private Delivery Services

If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the “timely mailing treated as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following.

FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.

DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide.

UPS Next Day Air Early A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/PDSStreetAddresses.

The private delivery service can tell you how to get written proof of the mailing date.

Chart A—For Most People

IF your filing status is . . .

AND at the end of 2023
you were* . . .

THEN file a return if your gross
income** was at least . . .

Single

under 65
65 or older

$13,850
15,700

Married filing jointly***

under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)

$27,700
29,200
30,700

Married filing separately

any age

$5

Head of household

under 65
65 or older

$20,800
22,650

Qualifying surviving spouse

under 65
65 or older

$27,700
29,200

*If you were born on January 1, 1959, you are considered to be age 65 at the end of 2023. (If your spouse died in 2023 or if you are preparing a return for someone who died in 2023, see Pub. 501.)

**Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2023, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule﻿ ﻿D. Gross income from a business means, for example, the amount on Schedule﻿ ﻿C, line﻿ ﻿7, or Schedule﻿ ﻿F, line﻿ ﻿9. But, in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule﻿ ﻿C, line﻿ ﻿7, or Schedule﻿ ﻿F, line﻿ ﻿9.

***If you didn't live with your spouse at the end of 2023 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age.

Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.

In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.

Single dependents. Were you either age 65 or older or blind?

⎕  No. You must file a return if any of the following apply.

Your unearned income was over $1,250.

Your earned income was over $13,850.

Your gross income was more than the larger of—

$1,250, or

Your earned income (up to $13,450) plus $400.

⎕  Yes. You must file a return if any of the following apply.

Your unearned income was over $3,100 ($4,950 if 65 or older and blind).

Your earned income was over $15,700 ($17,550 if 65 or older and blind).

Your gross income was more than the larger of—

$3,100 ($4,950 if 65 or older and blind), or

Your earned income (up to $13,450) plus $2,250 ($4,100 if 65 or older and blind).

Married dependents. Were you either age 65 or older or blind?

⎕  No. You must file a return if any of the following apply.

Your unearned income was over $1,250.

Your earned income was over $13,850.

Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

Your gross income was more than the larger of—

$1,250, or

Your earned income (up to $13,450) plus $400.

⎕  Yes. You must file a return if any of the following apply.

Your unearned income was over $2,750 ($4,250 if 65 or older and blind).

Your earned income was over $15,350 ($16,850 if 65 or older and blind).

Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

Your gross income was more than the larger of—

$2,750 ($4,250 if 65 or older and blind), or

Your earned income (up to $13,450) plus $1,900 ($3,400 if 65 or older and blind).

Chart C—Other Situations When You Must File

You must file a return if any of the conditions below apply for 2023.

1.

You owe any special taxes, including any of the following (see the instructions for Schedule 2).

a.

Alternative minimum tax.

b.

Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.

c.

Household employment taxes.

d.

Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes.

e.

Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts.

f.

Recapture taxes.

2.

You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.

3.

You had net earnings from self-employment of at least $400.

4.

You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.

5.

Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.

6.

You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i).

Line Instructions for Forms 1040 and 1040-SR

Also see the instructions for Schedule 1 through Schedule 3 that follow the Form 1040 and 1040-SR instructions.

Free File makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details and to see if you are eligible.

What form to file.

Everyone can file Form 1040. Form 1040-SR is available to you if you were born before January 2, 1959.

Fiscal year filers.

If you are a fiscal year filer using a tax year other than January 1 through December 31, 2023, enter the beginning and ending months of your fiscal year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.

Write-in information.

If you need to write a word, code, and/or dollar amount on Form 1040 or 1040-SR to explain an item of income or deduction, but don't have enough space to enter the word, code, and/or dollar amount, you can put an asterisk next to the applicable line number and put a footnote at the bottom of page 2 of your tax return indicating the line number and the word, code, and/or dollar amount you need to enter. Section references are to the Internal Revenue Code.

Name and Address

Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name in the entry space below the filing status checkboxes instead of below your name.

If you filed a joint return for 2022 and you are filing a joint return for 2023 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2022 return.

Name Change

If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.

Address Change

If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.

P.O. Box

Enter your box number only if your post office doesn't deliver mail to your home.

Foreign Address

If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name. Follow the country’s practice for entering the postal code and the name of the province, county, or state.

Death of a Taxpayer

If a taxpayer died before filing a return for 2023, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer didn't have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information isn't provided, it may delay the processing of the return.

If your spouse died in 2023 and you didn't remarry in 2023, or if your spouse died in 2024 before filing a return for 2023, you can file a joint return. A joint return should show your spouse's 2023 income before death and your income for all of 2023. Enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, they must also sign.

All payers of income, including financial institutions, should be promptly notified of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number shouldn't be used for tax years after the year of death, except for estate tax return purposes.

Social Security Number (SSN)

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

Check that both the name and SSN on your Forms 1040 or 1040-SR, W-2, and 1099 agree with your social security card. If they don’t, certain deductions and credits on Form 1040 or 1040-SR may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA.

Once you are issued an SSN, use it to file your tax return. Use your SSN to file your tax return even if your SSN does not authorize employment or if you have been issued an SSN that authorizes employment and you lose your employment authorization. An ITIN will not be issued to you once you have been issued an SSN. If you received your SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead.

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

If you are a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN.

If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

Some ITINs must be renewed. If you haven't used your ITIN on a federal tax return at least once for tax years 2020, 2021, or 2022, it has expired and must be renewed if you need to file a federal tax return. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov/ITIN.

ITINs assigned before 2013 have expired and must be renewed if you need to file a tax return. If you previously submitted a renewal application and it was approved, you do not need to renew again unless you haven't used your ITIN on a federal tax return at least once for tax years 2020, 2021, or 2022.

An ITIN is for tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U.S. law.

For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.

If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITIN.

Nonresident Alien Spouse

If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if:

You file a joint return, or

Your spouse is filing a separate return.

Presidential Election Campaign Fund

This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. The fund also helps pay for pediatric medical research. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse can also have $3 go to the fund. If you check a box, your tax or refund won't change.

Filing Status

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

Married filing separately.

Single.

Head of household.

Married filing jointly.

Qualifying surviving spouse.

For information about marital status, see Pub. 501.

More than one filing status can apply to you. You can choose the one for which you qualify that will give you the lowest tax.

Single

You can check the “Single” box at the top of Form 1040 or 1040-SR if any of the following was true on December 31, 2023.

You were never married.

You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2023, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box.

You were widowed before January 1, 2023, and didn't remarry before the end of 2023. But if you have a child, you may be able to use the qualifying surviving spouse filing status. See the instructions for Qualifying Surviving Spouse, later.

Married Filing Jointly

You can check the “Married filing jointly” box at the top of Form 1040 or 1040-SR if any of the following apply.

You were married at the end of 2023, even if you didn't live with your spouse at the end of 2023.

Your spouse died in 2023 and you didn't remarry in 2023.

You were married at the end of 2023 and your spouse died in 2024 before filing a 2023 return.

A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn't live together all year. However, both persons must sign the return. Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return.

Joint and several tax liability.

If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if:

You believe your spouse isn't reporting all of their income, or

You don’t want to be responsible for any taxes due if your spouse doesn't have enough tax withheld or doesn't pay enough estimated tax.

 See the instructions for Married Filing Separately. Also see Innocent Spouse Relief under General Information, later.

Nonresident aliens and dual-status aliens.

Generally, a married couple can't file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2023, you can elect to be treated as a resident alien and file a joint return. See Pub. 519 for details.

Married Filing Separately

Check the “Married filing separately” box at the top of Form 1040 or 1040-SR if you are married, at the end of 2023, and file a separate return. Enter your spouse’s name in the entry space below the filing status checkboxes. Be sure to enter your spouse’s SSN or Individual Taxpayer Identification Number (ITIN) in the space for spouse’s SSN on Form 1040 or 1040-SR. If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA” in the entry space below the filing status checkboxes.

For electronic filing, enter the spouse's name or “NRA” if the spouse doesn’t have an SSN or ITIN in the entry space below the filing status checkboxes.

If you are married and file a separate return, you generally report only your own income, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.

However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the student loan interest deduction or the education credits, and you will only be able to take the earned income credit and child and dependent care credit in very limited circumstances. You also can't take the standard deduction if your spouse itemizes deductions. For situations when you might want to file separately, see Joint and several tax liability, earlier.

You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2023. See Married persons who live apart, later.

Head of Household

You can check the “Head of household” box at the top of Form 1040 or 1040-SR if you are unmarried and provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.

You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2023. But if, at the end of 2023, your divorce wasn't final (an interlocutory decree), you are considered married.

You are married but lived apart from your spouse for the last 6 months of 2023 and you meet the other rules under Married persons who live apart, later.

You are married and your spouse was a nonresident alien at any time during the year and the election to treat the alien spouse as a resident alien is not made.

Check the “Head of household” box only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies.

Test 1.

You paid over half the cost of keeping up a home that was the main home for all of 2023 of your parent whom you can claim as a dependent, except under a multiple support agreement (see Who Qualifies as Your Dependent, later). Your parent didn't have to live with you.

Test 2.

You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you, later).

Any person whom you can claim as a dependent. But don’t include:

Your child whom you claim as your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later;

Any person who is your dependent only because the person lived with you for all of 2023; or

Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later.

Your unmarried qualifying child who isn't your dependent.

Your married qualifying child who isn't your dependent only because you can be claimed as a dependent on someone else's 2023 return.

Your qualifying child who, even though you are the custodial parent, isn't your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later.If the child isn't claimed as your dependent, enter the child's name in the entry space below the filing status checkboxes. If you don’t enter the name, it will take us longer to process your return.

Qualifying child.

To find out if someone is your qualifying child, see Step﻿ ﻿1 under Who Qualifies as Your Dependent, later.

Dependent.

To find out if someone is your dependent, see Who Qualifies as Your Dependent, later.

TipThe dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR.

Exception to time lived with you.

Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.

If the person for whom you kept up a home was born or died in 2023, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year the child was alive. If the person is anyone else, see Pub. 501. Similarly, if you adopted the person for whom you kept up a home in 2023, the person was lawfully placed with you for legal adoption by you in 2023, or the person was an eligible foster child placed with you during 2023, the person is considered to have lived with you for more than half of 2023 if your main home was this person’s main home for more than half the time since the person was adopted or placed with you in 2023.

Keeping up a home.

To find out what is included in the cost of keeping up a home, see Pub. 501.

Married persons who live apart.

Even if you weren’t divorced or legally separated at the end of 2023, you are considered unmarried if all of the following apply.

You lived apart from your spouse for the last 6 months of 2023. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.

You file a separate return from your spouse.

You paid over half the cost of keeping up your home for 2023.

Your home was the main home of your child, stepchild, or foster child for more than half of 2023 (if half or less, see Exception to time lived with you, earlier).

You can claim this child as your dependent or could claim the child except that the child's other parent can claim the child under the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later.

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Qualifying Surviving Spouse

You can check the “Qualifying surviving spouse” box at the top of Form 1040 or 1040-SR and use joint return tax rates for 2023 if all of the following apply.

Your spouse died in 2021 or 2022 and you didn't remarry before the end of 2023.

You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2023:

The child had gross income of $4,700 or more,

The child filed a joint return, or

You could be claimed as a dependent on someone else’s return.

If the child isn’t claimed as your dependent, enter the child’s name in the entry space below the filing status checkboxes. If you don’t enter the name, it will take us longer to process your return.

This child lived in your home for all of 2023. If the child didn't live with you for the required time, see Exception to time lived with you, later.

You paid over half the cost of keeping up your home.

You could have filed a joint return with your spouse the year your spouse died, even if you didn't actually do so.

If your spouse died in 2023, you can't file as qualifying surviving spouse. Instead, see the instructions for Married Filing Jointly, earlier.

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Dependent.

To find out if someone is your dependent, see Who Qualifies as Your Dependent, later.

TipThe dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR.

Exception to time lived with you.

Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.

A child is considered to have lived with you for all of 2023 if the child was born or died in 2023 and your home was the child's home for the entire time the child was alive. Similarly, if you adopted the child in 2023, or the child was lawfully placed with you for legal adoption by you in 2023, the child is considered to have lived with you for all of 2023 if your main home was this child's main home for the entire time since the child was adopted or placed with you in 2023.

Keeping up a home.

To find out what is included in the cost of keeping up a home, see Pub. 501.

Digital Assets

Digital assets are any digital representations of value that are recorded on a cryptographically secured distributed ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal income tax purposes.

Check the “Yes” box next to the question on digital assets on page 1 of Form 1040 or 1040-SR if at any time during 2023, you (a) received (as a reward, award, or payment for property or services); or (b) sold, exchanged, or otherwise disposed of a digital asset (or any financial interest in any digital asset).

For example, check “Yes” if at any time during 2023 you:

 Received digital assets as payment for property or services provided;

Received digital assets as a result of a reward or award;

Received new digital assets as a result of mining, staking, and similar activities;

Received digital assets as a result of a hard fork;

 Disposed of digital assets in exchange for property or services;

Disposed of a digital asset in exchange or trade for another digital asset;

Sold a digital asset; or

Otherwise disposed of any other financial interest in a digital asset.

You have a financial interest in a digital asset if you are the owner of record of a digital asset, or have an ownership stake in an account that holds one or more digital assets, including the rights and obligations to acquire a financial interest, or you own a wallet that holds digital assets.

The following actions or transactions in 2023, alone, generally don’t require you to check “Yes”:

Holding a digital asset in a wallet or account;

Transferring a digital asset from one wallet or account you own or control to another wallet or account that you own or control; or

Purchasing digital assets using U.S. or other real currency, including through the use of electronic platforms such as PayPal and Venmo.

Do not leave the question unanswered. You must answer “Yes” or “No” by checking the appropriate box. For more information, go to IRS.gov/VirtualCurrencyFAQs.

How To Report Digital Asset Transactions

If, in 2023, you disposed of any digital asset, which you held as a capital asset, through a sale, trade, exchange, payment, or other transfer, check “Yes” and use Form 8949 to calculate your capital gain or loss and report that gain or loss on Schedule﻿ ﻿D (Form 1040).

If you received any digital asset as compensation for services or disposed of any digital asset that you held for sale to customers in a trade or business, you must report the income as you would report other income of the same type (for example, W-2 wages on Form 1040 or 1040-SR, line﻿ ﻿1a, or inventory or services on Schedule﻿ ﻿C).

If you disposed of any digital asset by gift, you may be required to file Form 709. See Who Must File and Transfers Subject to the Gift Tax in the Instructions for Form 709 for more information.

Standard Deduction

If you are filing Form 1040-SR, you can find a Standard Deduction Chart on the last page of that form that can calculate the amount of your standard deduction in most situations.

Don’t file the Standard Deduction Chart with your return.

Single and Married Filing Jointly

If you or your spouse (if you are married and filing a joint return) can be claimed as a dependent on someone else’s return, check the appropriate box in the Standard Deduction section.

If you are married and file a joint return, you can be claimed as a dependent on someone else's return if you file the joint return only to claim a refund of withheld income tax or estimated tax paid.

If you were a dual-status alien, check the “Spouse itemizes on a separate return or you were a dual-status alien” box. If you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2023 and you and your spouse agree to be taxed on your combined worldwide income, don’t check the box.

Age/Blindness

If you or your spouse (if you are married and filing a joint return) were born before January 2, 1959, or were blind at the end of 2023, check the appropriate boxes on the line labeled “Age/Blindness.”

Don’t check any boxes for your spouse if your filing status is head of household.

Death of spouse in 2023.

If your spouse was born before January 2, 1959, but died in 2023 before reaching age 65, don’t check the box that says “Spouse was born before January 2, 1959.”

A person is considered to reach age 65 on the day before the person’s 65th birthday.

Example. Your spouse was born on February 14, 1958, and died on February 13, 2023. Your spouse is considered age 65 at the time of death. Check the appropriate box for your spouse. However, if your spouse died on February 12, 2023, your spouse isn't considered age 65. Don’t check the box.

Death of taxpayer in 2023.

If you are preparing a return for someone who died in 2023, see Pub. 501 before completing the standard deduction information.

Blindness

If you weren’t totally blind as of December 31, 2023, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:

You can't see better than 20/200 in your better eye with glasses or contact lenses, or

Your field of vision is 20 degrees or less.

If your eye condition isn't likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead.

You must keep the statement for your records.

If you receive a notice or letter but you would prefer to have it in Braille or large print, you can use Form 9000, Alternative Media Preference, to request notices in an alternative format including Braille, large print, audio, or electronic. You can attach Form 9000 to your return or mail it separately.

You can download, or view online, tax forms and publications in a variety of formats including text-only, Braille ready files, browser-friendly HTML (other than tax forms), accessible PDF, and large print.

Married Filing Separately

If your filing status is married filing separately and your spouse itemizes deductions on their return, check the “Spouse itemizes on a separate return or you were a dual-status alien” box.

If your filing status is married filing separately and your spouse was born before January 2, 1959, or was blind at the end of 2023, you can check the appropriate box(es) on the line labeled “Age/Blindness” if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

Who Qualifies as Your Dependent

Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents

Follow the steps below to find out if a person qualifies as your dependent and to find out if your dependent qualifies you to take the child tax credit or the credit for other dependents. If you have more than four dependents, check the box under Dependents on page 1 of Form 1040 or 1040-SR and include a statement showing the information required in columns (1) through (4).

The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR.

Before you begin.

See the definition of Social security number, later. If you want to claim the child tax credit or the credit for other dependents, you (and your spouse if filing jointly) must have an SSN or ITIN issued on or before the due date of your 2023 return (including extensions). If an ITIN is applied for on or before the due date of a 2023 return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return.

Step 1

Do You Have a Qualifying Child?

A qualifying child is a child who is your...

Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew)

was ...

Under age 19 at the end of 2023 and younger than you
(or your spouse if filing jointly)

or

Under age 24 at the end of 2023, a student (defined later), and younger than you (or your spouse if filing jointly)

or

Any age and permanently and totally disabled (defined later)

Who didn't provide over half of their own support for 2023 (see Pub. 501)

Who isn't filing a joint return for 2023
or is filing a joint return for 2023 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples)

Who lived with you for more than half of 2023. If the child didn't live with you for the required time, see Exception to time lived with you, later.

If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2023, see Qualifying child of more than one person, later.

1.

Do you have a child who meets the conditions to be your qualifying child?

Yes. Go to Step﻿ ﻿2.

No. Go to Step﻿ ﻿4.

Step 2

Is Your Qualifying Child Your Dependent?

1.

Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

Yes. Continuedown arrow

No.stop

You can't claim this child as a dependent.

2.

Was the child married?

Yes. See Married person, later.

No. Continuedown arrow

3.

Are you filing a joint return for 2023?

Yes. You can claim this child as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step﻿ ﻿3.

No. Continuedown arrow

4.

Could you be claimed as a dependent on someone else's 2023 tax return? (If the person who could claim you on their 2023 tax return is not required to file, and isn't filing a 2023 tax return or is filing a 2023 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) See Steps 1, 2, and 4.

Yes.stop

You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules.

No. You can claim this child as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step﻿ ﻿3.

Step 3

Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents?

1.

Did the child have an SSN, ITIN, or adoption taxpayer identification number (ATIN) issued on or before the due date of your return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the child on or before the due date of your return (including extensions).)

Yes. Continuedown arrow

No.stop

You can’t claim the child tax credit or the credit for other dependents for this child.

2.

Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

Yes. Continuedown arrow

No.stop

You can’t claim the child tax credit or the credit for other dependents for this child.

3.

Was the child under age 17 at the end of 2023?

Yes. Continuedown arrow

No. You can claim the credit for other dependents for this child. Check the “Credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.

4.

Did this child have an SSN valid for employment issued before the due date of your 2023 return (including extensions)? (See Social Security Number, later.)

Yes. You can claim the child tax credit for this person. Check the “Child tax credit” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.

No.stop

You can claim the credit for other dependents for this child. Check the “Credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.

Step 4

Is Your Qualifying Relative Your Dependent?

A qualifying relative is a person who is your...

Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild)

or

Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew)

or

Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle)

or

Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law

or

Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law. If the person didn't live with you for the required time, see Exception to time lived with you, later.

Who wasn't a qualifying child (see Step﻿ ﻿1) of any taxpayer for 2023. For this purpose, a person isn't a taxpayer if the person isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples.

Who had gross income of less than $4,700 in 2023. If the person was permanently and totally disabled, see Exception to gross income test, later.

For whom you provided over half of the person’s support in 2023. But see Children of divorced or separated parents,Multiple support agreements, and Kidnapped child, later.

1.

Does any person meet the conditions to be your qualifying relative?

Yes. Continuedown arrow

No.stop

2.

Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.)

Yes. Continuedown arrow

No.stop

You can't claim this person as a dependent.

3.

Was your qualifying relative married?

Yes. See Married person, later.

No. Continuedown arrow

4.

Are you filing a joint return for 2023?

Yes.  You can claim this person as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR. Then, go to Step﻿ ﻿5.

No. Continuedown arrow

5.

Could you be claimed as a dependent on someone else's 2023 tax return? (If the person who could claim you on their 2023 tax return is not required to file, and isn't filing a 2023 tax return or is filing a 2023 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) See Steps 1, 2, and 4.

Yes.stop

You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules.

No. You can claim this person as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR. Then, go to Step﻿ ﻿5.

Step 5

Does Your Qualifying Relative Qualify You for the Credit for Other Dependents?

1.

Did your qualifying relative have an SSN, ITIN, or ATIN issued on or before the due date of your 2023 return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the qualifying relative on or before the return due date (including extensions).)

Yes. Continuedown arrow

No.stop

You can’t claim the credit for other dependents for this qualifying relative.

2.

Was your qualifying relative a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or a U.S. resident alien. If your qualifying relative was adopted, see Exception to citizenship test, later.)

Yes.  You can claim the credit for other dependents for this dependent. Check the “Credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.

No.stop

 You can’t claim the credit for other dependents for this qualifying relative.

Definitions and Special Rules

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification numbers (ATINs).

If you have a dependent who was placed with you for legal adoption and you don’t know the dependent’s SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn't a U.S. citizen or resident alien, apply for an ITIN instead using Form W-7.

Children of divorced or separated parents.

A child will be treated as the qualifying child or qualifying relative of the child’s noncustodial parent (defined later) if all of the following conditions apply.

The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2023 (whether or not they are or were married).

The child received over half of the child’s support for 2023 from the parents (and the rules on Multiple support agreements, later, don’t apply). Support of a child received from a parent's spouse is treated as provided by the parent.

The child is in custody of one or both of the parents for more than half of 2023.

Either of the following applies.

The custodial parent signs Form 8332 or a substantially similar statement that they won't claim the child as a dependent for 2023, and the noncustodial parent includes a copy of the form or statement with their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement.

A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2023.

If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credits and credit for other dependents (lines 19 and 28). However, this doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these other benefits. See Pub. 501 for details.

Custodial and noncustodial parents.

The custodial parent is the parent with whom the child lived for the greater number of nights in 2023. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.

Post-1984 and pre-2009 decree or agreement.

The decree or agreement must state all three of the following.

The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.

The other parent won't claim the child as a dependent.

The years for which the claim is released.

The noncustodial parent must include all of the following pages from the decree or agreement.

Cover page (include the other parent's SSN on that page).

The pages that include all the information identified in (1) through (3) above.

Signature page with the other parent's signature and date of agreement.

CautionYou must include the required information even if you filed it with your return in an earlier year.

Post-2008 decree or agreement.

If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to certain tax benefits for a child, and the noncustodial parent must include a copy with their return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support.

Release of certain tax benefits revoked.

A custodial parent who has revoked their previous release of a claim to certain tax benefits for a child must include a copy of the revocation with their return. For details, see Form 8332.

Exception to citizen test.

If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen in Step﻿ ﻿2, question 1; Step﻿ ﻿3, question 2; Step﻿ ﻿4, question 2; and Step﻿ ﻿5, question 2.

Exception to gross income test.

If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.

Exception to time lived with you.

Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents, earlier, or Kidnapped child, later.

If the person meets all other requirements to be your qualifying child but was born or died in 2023, the person is considered to have lived with you for more than half of 2023 if your home was this person's home for more than half the time the person was alive in 2023. If the person meets all other requirements to be your qualifying child but you adopted the person in 2023, the person was lawfully placed with you for legal adoption by you in 2023, or the person was an eligible foster child placed with you during 2023, the person is considered to have lived with you for more than half of 2023 if your main home was this person's main home for more than half the time since the person was adopted or placed with you in 2023.

Any other person is considered to have lived with you for all of 2023 if the person was born or died in 2023 and your home was this person's home for the entire time the person was alive in 2023 or if you adopted the person in 2023, the person was lawfully placed with you for legal adoption by you in 2023, or the person was an eligible foster child placed with you during 2023 and your main home was the person's main home for the entire time since the person was adopted or placed with you in 2023.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Kidnapped child.

If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying surviving spouse filing status, the child tax credit, the credit for other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).

Married person.

If the person is married and files a joint return, you can't claim that person as your dependent. However, if the person is married but doesn't file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim that person as a dependent. (See Pub. 501 for details and examples.) In that case, go to Step﻿ ﻿2, question 3 (for a qualifying child), or Step﻿ ﻿4, question 4 (for a qualifying relative).

Multiple support agreements.

If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled.

A person is permanently and totally disabled if, at any time in 2023, the person can't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

Public assistance payments.

If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501.

Qualifying child of more than one person.

Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies.

Child tax credit and credit for other dependents (line﻿ ﻿19) and additional child tax credit (line﻿ ﻿28).

Head of household filing status.

Credit for child and dependent care expenses (Schedule 3, line﻿ ﻿2).

Exclusion for dependent care benefits (Form 2441, Part III).

Earned income credit (line﻿ ﻿27).

No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. For purposes of these rules, the term "parent" means a biological or adoptive parent of an individual. It doesn't include a stepparent or foster parent unless that person has adopted the individual.

If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.

If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2023. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2023.

If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2023.

If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2023, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

Example. Your child, J, meets the conditions to be a qualifying child for both you and your parent. J doesn't meet the conditions to be a qualifying child of any other person, including J’s other parent. Under the rules just described, you can claim J as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your parent can't claim any of those five tax benefits based on J. However, if your parent’s AGI is higher than yours and you do not claim J as a qualifying child, J is the qualifying child of your parent.

For more details and examples, see Pub. 501.

If you will be claiming the child as a qualifying child, go to Step﻿ ﻿2. Otherwise, stop; you can't claim any benefits based on this child.

Social security number.

You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration (SSA). See Social Security Number (SSN), earlier. If your dependent won't have a number by the date your return is due, see What if You Can't File on Time? earlier.

For the child tax credit, your child must have the required SSN. The required SSN is one that is valid for employment and that is issued by the SSA before the due date of your 2023 return (including extensions). If your child was a U.S. citizen when the child received the SSN, the SSN is valid for employment. If “Not Valid for Employment” is printed on your child’s social security card and your child’s immigration status has changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your child’s social security card, your child has the required SSN only as long as the DHS authorization is valid.

If your dependent child was born and died in 2023 and you do not have an SSN for the child, enter “Died” in column (2) of the Dependents section and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.

If you, or your spouse if filing jointly, didn't have an SSN (or ITIN) issued on or before the due date of your 2023 return (including extensions), you can't claim the child tax credit or the credit for other dependents on your original or an amended 2023 return.

If you apply for an ITIN on or before the due date of your 2023 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.

Student.

A student is a child who during any part of 5 calendar months of 2023 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Income

Generally, you must report all income except income that is exempt from tax by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines 1 through 7 and Schedule 1, lines 1 through 8z. Also see Pub. 525.

Forgiveness of Paycheck Protection Program (PPP) Loans

You don’t need to include the amount of a forgiven PPP Loan in your income. Although you don’t need to report the income from the forgiveness of your PPP Loan on Form 1040 or 1040-SR, you do need to report certain information related to your PPP Loan as an attachment to your tax return. For more information, see Pub. 525.

Foreign-Source Income

You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United States.

If you worked abroad, you may be able to exclude part or all of your foreign earned income. For details, see Pub. 54 and Form 2555.

Foreign retirement plans.

If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Rev. Proc. 2014﻿-﻿55, 2014﻿-﻿44 I.R.B. 753, available at IRS.gov/irb/2014﻿-﻿44_IRB#RP-2014﻿-﻿55, to find out if you can elect to defer tax on the undistributed income.

Report distributions from foreign pension plans on lines 5a and 5b.

Foreign accounts and trusts.

You must complete Part III of Schedule﻿ ﻿B if you:

Had a foreign account; or

Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

You may also have to file Form 3520.

Foreign financial assets.

If you had foreign financial assets in 2023, you may have to file Form 8938. See Form 8938 and its instructions.

Chapter 11 Bankruptcy Cases

If you are a debtor in a chapter﻿ ﻿11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's income tax return includes:

Earnings from services you performed after the beginning of the case (both wages and self-employment income); and

Income from property described in section 541 of title 11 of the U.S. Code that you either owned when the case began or that you acquired after the case began and before the case was closed, dismissed, or converted to a case under a different chapter.

Because this income is taxable to the estate, don’t include this income on your own individual income tax return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. Also, you (or the trustee if one is appointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on Form W-2. A similar allocation is required for income and withheld income tax reported to you on Forms 1099. You must also include a statement that indicates you filed a chapter﻿ ﻿11 case and that explains how income and withheld income tax reported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006﻿-﻿83, 2006﻿-﻿40 I.R.B. 596, available at IRS.gov/irb/2006﻿-﻿40_IRB#NOT-2006﻿-﻿83.

Community Property States

Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually follow state law to determine what is community income and what is separate income. For details, see Form 8958 and Pub. 555.

Nevada, Washington, and California domestic partners.

A registered domestic partner in Nevada, Washington, or California must generally report half the combined community income of the individual and their domestic partner. See Form 8958 and Pub. 555.

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

If you are entering amounts that include cents, make sure to include the decimal point. There is no cents column on the form.

The lines on Forms 1040 and 1040-SR are the same. References to lines in the following instructions refer to the line on either form.

Line 1a

Total Amount From Form(s) W-2, Box 1

Enter the total amount from Form(s) W-2, box 1. If a joint return, also include your spouse's income from Form(s) W-2, box 1.

If you earned wages while you were an inmate in a penal institution, report these amounts on Schedule 1, line﻿ ﻿8u. Do not report these wages on line﻿ ﻿1a. See the instructions for Schedule 1, line﻿ ﻿8u.

If you received a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457(b) plan and it was reported in box 1 of Form W-2, do not include this amount on Form 1040, line﻿ ﻿1a. This amount is reported on Schedule 1, line﻿ ﻿8t.

Line 1b

Household Employee Wages Not Reported on Form(s) W-2

Enter the total of your wages received as a household employee that was not reported on Form(s) W-2. An employer isn’t required to provide a Form W-2 to you if they paid you wages of less than $2,600 in 2023. For information on employment taxes for household employees, see Tax Topic 756.

Line 1c

Tip Income Not Reported on Line﻿ ﻿1a

Enter the total of your tip income that was not reported on Form 1040, line﻿ ﻿1a. This should include any tip income you didn’t report to your employer and any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531 for more details. Also include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line﻿ ﻿1c.

You may owe social security and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions for Schedule 2, line﻿ ﻿5.

Line 1d

Medicaid Waiver Payments Not Reported on Form(s) W-2, Box 1

Enter your taxable Medicaid waiver payments that were not reported on Form(s) W-2. Also enter the total of your taxable and nontaxable Medicaid waiver payments that were not reported on Form(s) W-2, or not reported in box 1 of Form(s) W-2, if you choose to include nontaxable payments in earned income for purposes of claiming a credit or other tax benefit. If you and your spouse both received nontaxable Medicaid waiver payments during the year, you and your spouse can make different choices about including payments in earned income. See the instructions for Schedule 1, line﻿ ﻿8s.

Line 1e

Taxable Dependent Care Benefits From Form 2441, Line﻿ ﻿26

Enter the total of your taxable dependent care benefits from Form 2441, line﻿ ﻿26. Dependent care benefits should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits.

Line 1f

Employer-Provided Adoption Benefits From Form 8839, Line﻿ ﻿29

Enter the total of your employer-provided adoption benefits from Form 8839, line﻿ ﻿29. Employer-provided adoption benefits should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You may also be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2023.

Line 1g

Wages From Form 8919, Line﻿ ﻿6

Enter the total of your wages from Form 8919, line﻿ ﻿6.

Line 1h

Other Earned Income

If you received scholarship or fellowship grants that were not reported to you on Form W-2, report these amounts on Schedule 1, line﻿ ﻿8r. See the instructions for Schedule 1, line﻿ ﻿8r.

The following types of income must be included in the total on line﻿ ﻿1h.

Strike or lockout benefits (other than bona fide gifts).

Excess elective deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2023 under all plans was more than $22,500 (excluding catch-up contributions as explained later), include the excess on line﻿ ﻿1h. This limit is (a) $15,500 if you have only SIMPLE plans, or (b) $25,500 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don’t include the excess attributable to such contributions on line﻿ ﻿1h. They are already included as income in box 1 of your Form W-2.

A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.

If you were age 50 or older at the end of 2023, your employer may have allowed an additional deferral (catch-up contributions) of up to $7,500 ($3,500 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals.

You can't deduct the amount deferred. It isn't included as income in box 1 of your Form W-2.

Disability pensions shown on Form 1099-R if you haven’t reached the minimum retirement age set by your employer. But see Insurance Premiums for Retired Public Safety Officers in the instructions for lines 5a and 5b. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 5a and 5b. Payments from an IRA are reported on lines 4a and 4b.

Corrective distributions from a retirement plan shown on Form 1099-R of excess elective deferrals and excess contributions (plus earnings). But don’t include distributions from an IRA* on line﻿ ﻿1h. Instead, report distributions from an IRA on lines 4a and 4b.

*This includes a Roth, SEP, or SIMPLE IRA.

Line 1i

Nontaxable Combat Pay Election

If you elect to include your nontaxable combat pay in your earned income when figuring the EIC, enter the amount on line﻿ ﻿1i. See the instructions for line﻿ ﻿27.

Were You a Statutory Employee?

If you were a statutory employee, the“Statutory employee” box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople and certain agent or commission drivers, certain traveling salespeople, and certain homeworkers. Statutory employees report the amount shown in box 1 of Form W-2 on a Schedule﻿ ﻿C along with any related business expenses.

Missing or Incorrect Form W-2?

Your employer is required to provide or send Form W-2 to you no later than January 31, 2024. If you don’t receive it by early February, use Tax Topic 154 to find out what to do. Even if you don’t get a Form W-2, you must still report your earnings. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Line 2a

Tax-Exempt Interest

If you received any tax-exempt interest (including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID, and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line﻿ ﻿2a. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest on line﻿ ﻿2a (that is, the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net amount of tax-exempt OID on line﻿ ﻿2a (that is, the excess of tax-exempt OID for the year over the amortized acquisition premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium.

Also include on line﻿ ﻿2a any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 12 of Form 1099-DIV.

Don’t include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.

Don’t include any amounts related to the forgiveness of PPP Loans on this line.

Line 2b

Taxable Interest

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line﻿ ﻿2b. But you must fill in and attach Schedule﻿ ﻿B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule﻿ ﻿B instructions applies to you.

For more details about reporting taxable interest, including market discount on bonds and adjustments for amortizable bond premium or acquisition premium, see Pub. 550.

Interest credited in 2023 on deposits that you couldn't withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2023 income. For details, see Pub. 550.

If you get a 2023 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2023, see Pub. 550.

Line 3a

Qualified Dividends

Enter your total qualified dividends on line﻿ ﻿3a. Qualified dividends are also included in the ordinary dividend total required to be shown on line﻿ ﻿3b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Exception.

Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but aren't qualified dividends. These include:

Dividends you received as a nominee. See the Schedule﻿ ﻿B instructions.

Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock isn't entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.

Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule just described.

Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property.

Payments in lieu of dividends, but only if you know or have reason to know that the payments aren't qualified dividends.

Dividends from a corporation that first became a surrogate foreign corporation after December 22, 2017, other than a foreign corporation that is treated as a domestic corporation under section 7874(b).

Example 1. You bought 5,000 shares of XYZ Corp. common stock on July 8. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9 through August 11). The 121-day period began on May 17 (60 days before the ex-dividend date) and ended on September 14. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.

Example 2. The facts are the same as in Example 1 except that you bought the stock on July 15 (the day before the ex-dividend date), and you sold the stock on September 16. You held the stock for 63 days (from July 16 through September 16). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16 through September 14).

Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 8. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16. The ABC Mutual Fund advises you that the part of the dividend eligible to be treated as qualified dividends equals 2 cents a share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 11. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule﻿ ﻿D Tax Worksheet, whichever applies, to figure your tax. See the instructions for line﻿ ﻿16 for details.

Line 3b

Ordinary Dividends

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line﻿ ﻿3b. This amount should be shown in box 1a of Form(s) 1099-DIV.

You must fill in and attach Schedule﻿ ﻿B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

Nondividend Distributions

Some distributions are a return of your cost (or other basis). They won't be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Form 8949. For details, see Pub. 550.

Dividends on insurance policies are a partial return of the premiums you paid. Don’t report them as dividends. Include them in income on Schedule 1, line﻿ ﻿8z, only if they exceed the total of all net premiums you paid for the contract.

Lines 4a and 4b

IRA Distributions

You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line﻿ ﻿4a and 4b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided next, leave line﻿ ﻿4a blank and enter the total distribution (from Form 1099-R, box 1) on line﻿ ﻿4b.

For purposes of these Exceptions, Roth IRA includes Roth SEP IRA and Roth SIMPLE IRAs.

Exception 1.

Enter the total distribution on line﻿ ﻿4a if you rolled over part or all of the distribution from one:

Roth IRA to another Roth IRA, or

IRA (other than a Roth IRA) to a qualified plan or another IRA (other than a Roth IRA).

Also enter “Rollover” next to line﻿ ﻿4b. If the total distribution was rolled over, enter -0- on line﻿ ﻿4b. If the total distribution wasn't rolled over, enter the part not rolled over on line﻿ ﻿4b unless Exception 2 applies to the part not rolled over. Generally, a rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B.

If you rolled over the distribution into a qualified plan or you made the rollover in 2024, include a statement explaining what you did.

Exception 2.

If any of the following apply, enter the total distribution on line﻿ ﻿4a and see Form 8606 and its instructions to figure the amount to enter on line﻿ ﻿4b.

You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional IRAs or traditional SEP IRAs for 2023 or an earlier year. If you made nondeductible contributions to these IRAs for 2023, also see Pub. 590-A and Pub. 590-B.

You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line﻿ ﻿4b; you don’t have to see Form 8606 or its instructions.

Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2016 or an earlier year.

Distribution code Q is shown in box 7 of Form 1099-R.

You converted part or all of a traditional IRA, traditional SEP IRA, or traditional SIMPLE IRA to a Roth IRA in 2023.

You had a 2022 or 2023 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.

You made excess contributions to your IRA for an earlier year and had them returned to you in 2023.

You recharacterized part or all of a contribution to a Roth IRA as a contribution to another type of IRA, or vice versa.

Exception 3.

If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line﻿ ﻿4a. If the total amount distributed is a QCD, enter -0- on line﻿ ﻿4b. If only part of the distribution is a QCD, enter the part that is not a QCD on line﻿ ﻿4b unless Exception 2 applies to that part. Enter “QCD” next to line﻿ ﻿4b.

A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70 1/2 when the distribution was made.

Generally, your total QCDs for the year can't be more than $100,000. This includes any amount (up to $50,000) of a one-time QCD to a split-interest entity. If you file a joint return, the same rules apply to your spouse. The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590-B for details.

cautionYou 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.

CautionThe amount of an HFD reduces the amount you can contribute to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III.

More than one exception applies.

If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line﻿ ﻿4b. For example: “Line﻿ ﻿4b – $1,000 Rollover and $500 HFD.” But you don’t need to attach a statement if only Exception 2 and one other exception apply.

More than one distribution.

If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line﻿ ﻿4b. Enter the total amount of those distributions on line﻿ ﻿4a.

You must start receiving at least a minimum amount from your traditional IRA by April 1 of the year following the year you reach age 72 (age 73 if you reach age 72 in 2023). If you don’t receive the minimum distribution amount, you may have to pay an additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590-B.

You may have to pay an additional tax if you received an early distribution from your IRA and the total wasn't rolled over. See the instructions for Schedule 2, line﻿ ﻿8, for details.

More information.

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

Lines 5a and 5b

Pensions and Annuities

You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Don’t include the following payments on lines 5a and 5b. Instead, report them on line﻿ ﻿1h.

Disability pensions received before you reach the minimum retirement age set by your employer.

Corrective distributions (including any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.

Attach Form(s) 1099-R to Form 1040 or 1040-SR if any federal income tax was withheld.

Fully Taxable Pensions and Annuities

Your payments are fully taxable if (a) you didn't contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2023. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line﻿ ﻿5b; don’t make an entry on line﻿ ﻿5a.

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.

Partially Taxable Pensions and Annuities

Enter the total pension or annuity payments (from Form 1099-R, box 1) on line﻿ ﻿5a. If your Form 1099-R doesn't show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line﻿ ﻿5b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method, later, to find out if you must use that method to figure the taxable part.

You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939.

If your Form 1099-R shows a taxable amount, you can report that amount on line﻿ ﻿5b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.

Insurance Premiums for Retired Public Safety Officers

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew who is retired because of disability or because you reached normal retirement age), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from the plan maintained by the employer from which you retired as a public safety officer. The distribution can be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract, or the distribution can be made to you to pay to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums paid or $3,000. You can make this election only for amounts that would otherwise be included in your income. The amount excluded from your income can’t be used to claim a medical expense deduction.

An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan.

You can exclude from income only the smaller of the amount of the premiums paid or $3,000. This is true if the distribution was made directly from the plan to the provider of the accident or health plan or long-term care insurance contract or if the distribution was made to you and you paid the provider of the accident or health plan or long-term care insurance contract. If you received a distribution from your eligible retirement plan, and you used part of that distribution to pay premiums for an accident or health plan or long-term care insurance contract, you can still exclude from income only the smaller of the amount of the premiums or $3,000. The rest of the distribution is taxable to you and must be reported on line﻿ ﻿5b.

If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn't reflect the exclusion. Report your total distributions on line﻿ ﻿5a and the taxable amount on line﻿ ﻿5b. Enter “PSO” next to line﻿ ﻿5b.

Keep for Your Records Keep for Your Records

Simplified Method Worksheet—Lines 5a and 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.

Simplified Method

You must use the Simplified Method if either of the following applies.

Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.

Your annuity starting date was after November 18, 1996, and both of the following apply.

The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.

On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments.

If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 (or Pub. 721 for U.S. Civil Service retirement benefits).

If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the Simplified Method Worksheet in these instructions.

Annuity Starting Date

Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.

Age (or Combined Ages) at Annuity Starting Date

If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on their annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.

If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.

Cost

Your cost is generally your net investment in the plan as of the annuity starting date. It doesn't include pre-tax contributions. Your net investment may be shown in box 9b of Form 1099-R.

Rollovers

Generally, a rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 5a and 5b to report a rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.

Enter on line﻿ ﻿5a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the rollover. Enter the remaining amount on line﻿ ﻿5b. If the remaining amount is zero and you have no other distribution to report on line﻿ ﻿5b, enter -0- on line﻿ ﻿5b. Also enter "Rollover" next to line﻿ ﻿5b.

See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.

Lump-Sum Distributions

If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount wasn't rolled over. For details, see the instructions for Schedule 2, line﻿ ﻿8.

Enter the total distribution on line﻿ ﻿5a and the taxable part on line﻿ ﻿5b. For details, see Pub. 575.

If you or the plan participant was born before January 2, 1936, you could pay less tax on the distribution. See Form 4972.

Lines 6a, 6b, and 6c

Lines 6a and 6b Social Security Benefits

You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2023. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.

Use the Social Security Benefits Worksheet in these instructions to see if any of your benefits are taxable.

Exception.

Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.

You made contributions to a traditional IRA for 2023 and you or your spouse were covered by a retirement plan at work or through self-employment. Instead, use the worksheets in Pub. 590-A to see if any of your social security benefits are taxable and to figure your IRA deduction.

You repaid any benefits in 2023 and your total repayments (box 4) were more than your total benefits for 2023 (box 3). None of your benefits are taxable for 2023. Also, if your total repayments in 2023 exceed your total benefits received in 2023 by more than $3,000, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in income in an earlier year. For more details, see Pub. 915.

You file Form 2555, 4563, or 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.

Social security information.Social security beneficiaries can now get a variety of information from the SSA website with a my Social Security account, including getting a replacement Form SSA‐1099 if needed. For more information and to set up an account, go to SSA.gov/myaccount.

Disability payments.

Don’t include in your income any disability payments (including Social Security Disability Insurance (SSDI) payments) you receive for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States. In the case of the September 11 attacks, injuries eligible for coverage by the September 11 Victim Compensation Fund are treated as incurred as a direct result of the attack. If these payments are incorrectly reported as taxable on Form SSA-1099, don't include the nontaxable portion of income on your tax return. You may receive a notice from the IRS regarding the omitted payments. Follow the instructions in the notice to explain that the excluded payments aren't taxable. For more information about these payments, see Pub. 3920.

Example. You were a firefighter who was disabled as a direct result of the September 11 terrorist attack on the World Trade Center. You began receiving SSDI benefits at age 54. Your full retirement age for social security retirement benefits is age 66. Your birthday is April 25. In the year you turned age 66, you received $1,500 per month in benefits from the SSA (for a total of $18,000 for the year). Because you became eligible for a full retirement benefit in May, the month after you turned age 66, you can exclude only 4 months (January through April) of your annual benefit from income ($6,000). You must report the remaining $12,000 on line﻿ ﻿6a. You must also complete the Social Security Benefits Worksheet to find out if any part of the $12,000 is taxable.

Form RRB-1099.If you need a replacement Form RRB-1099, call the Railroad Retirement Board at 877-772-5772 or go to www.rrb.gov.

Accrued leave payment.

If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. The payment is not a disability payment. Include it in your income in the tax year you receive it.

Keep for Your Records Keep for Your Records

Social Security Benefits Worksheet—Lines 6a and 6b

Before you begin:

Figure any write-in adjustments to be entered on Schedule 1, line﻿ ﻿24z (see the instructions for Schedule 1, line﻿ ﻿24z).

If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on line﻿ ﻿6a. If you don’t, you may get a math error notice from the IRS.

Be sure you have read the Exception in the line﻿ ﻿6a and 6b instructions to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.

1.

Enter the total amount from box 5 of all your Forms SSA-1099 and RRB-1099. Also enter this amount on Form 1040 or 1040-SR, line﻿ ﻿6a

1.

2.

Multiply line﻿ ﻿1 by 50% (0.50)

2.

3.

Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8

3.

4.

Enter the amount, if any, from Form 1040 or 1040-SR, line﻿ ﻿2a

4.

5.

Combine lines 2, 3, and 4

5.

6.

Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25

6.

7.

Is the amount on line﻿ ﻿6 less than the amount on line﻿ ﻿5?

⎕

No.

None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line﻿ ﻿6b.

⎕

Yes. Subtract line﻿ ﻿6 from line﻿ ﻿5

7.

8.

If you are:

Married filing jointly, enter $32,000

Single, head of household, qualifying surviving spouse, or
  married filing separately and you lived apart from your spouse for
  all of 2023, enter $25,000

8.

Married filing separately and you lived with your spouse at any time
  in 2023, skip lines 8 through 15; multiply line﻿ ﻿7 by 85% (0.85) and
  enter the result on line﻿ ﻿16. Then, go to line﻿ ﻿17

9.

Is the amount on line﻿ ﻿8 less than the amount on line﻿ ﻿7?

⎕

No.

None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line﻿ ﻿6b. If you are married filing separately and you lived apart from your spouse for all of 2023, be sure you entered “D” to the right of the word “benefits” on line﻿ ﻿6a.

⎕

Yes. Subtract line﻿ ﻿8 from line﻿ ﻿7

9.

10.

Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2023

10.

11.

Subtract line﻿ ﻿10 from line﻿ ﻿9. If zero or less, enter -0-

11.

12.

Enter the smaller of line﻿ ﻿9 or line﻿ ﻿10

12.

13.

Enter one-half of line﻿ ﻿12

13.

14.

Enter the smaller of line﻿ ﻿2 or line﻿ ﻿13

14.

15.

Multiply line﻿ ﻿11 by 85% (0.85). If line﻿ ﻿11 is zero, enter -0-

15.

16.

Add lines 14 and 15

16.

17.

Multiply line﻿ ﻿1 by 85% (0.85)

17.

18.

Taxable social security benefits. Enter the smaller of line﻿ ﻿16 or line﻿ ﻿17. Also enter this amount on Form 1040 or 1040-SR, line﻿ ﻿6b

18.

If any of your benefits are taxable for 2023 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

Line﻿ ﻿6c

Check the box on line﻿ ﻿6c if you elect to use the lump-sum election method for your benefits. If any of your benefits are taxable for 2023 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount with the lump-sum election. See Lump-Sum Election in Pub. 915 for details.

Line 7

Capital Gain or (Loss)

If you sold a capital asset, such as a stock or bond, you must complete and attach Form 8949 and Schedule﻿ ﻿D.

Exception 1.

You don’t have to file Form 8949 or Schedule﻿ ﻿D if you aren’t deferring any capital gain by investing in a qualified opportunity fund and both of the following apply.

You have no capital losses, and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements); and

None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).

Exception 2.

You must file Schedule﻿ ﻿D but generally don’t have to file Form 8949 if Exception 1 doesn't apply, you aren’t deferring any capital gain by investing in a qualified opportunity fund or terminating deferral from an investment in a qualified opportunity fund, and your only capital gains and losses are:

Capital gain distributions;

A capital loss carryover from 2022;

A gain from Form 2439 or 6252 or Part I of Form 4797;

A gain or loss from Form 4684, 6781, or 8824;

A gain or loss from a partnership, S corporation, estate, or trust; or

Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows basis was reported to the IRS, the QOF box in box 3 isn’t checked, and you don’t need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949.

If Exception 1 applies, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line﻿ ﻿7 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line﻿ ﻿7 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule﻿ ﻿B instructions for filing requirements for Forms 1099-DIV and 1096.

If you don’t have to file Schedule﻿ ﻿D, use the Qualified Dividends and Capital Gain Tax Worksheet in the line﻿ ﻿16 instructions to figure your tax.

Total Income and Adjusted Gross Income

Line 10

Enter any adjustments to income from Schedule 1, line﻿ ﻿26, on line﻿ ﻿10.

Tax and Credits

Line 12

Itemized Deductions or Standard Deduction

In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.

Itemized Deductions

To figure your itemized deductions, fill in Schedule﻿ ﻿A.

If you made a section 962 election and are taking a deduction under section 250 with respect to any income inclusions under section 951A, don't report the deduction on line﻿ ﻿12. Instead, report the tax with respect to a section 962 election on line﻿ ﻿16 and include in the statement required by line﻿ ﻿16 how you figured the section 250 deduction.

Standard Deduction

Most Form 1040 filers can find their standard deduction by looking at the amounts listed to the left of line﻿ ﻿12. Most Form 1040-SR filers can find their standard deduction by using the chart on the last page of Form 1040-SR.

Exception 1—Dependent.

If you checked the “Someone can claim you as a dependent” box, or if you’re filing jointly and you checked the “Someone can claim your spouse as a dependent” box, use the Standard Deduction Worksheet for Dependents to figure your standard deduction.

Someone claims you or your spouse as a dependent if they list your or your spouse's name and SSN in the Dependents section of their return.

Exception 2—Born before January 2, 1959, or blind.

If you checked any of the following boxes, figure your standard deduction using the Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind if you are filing Form 1040 or by using the chart on the last page of Form 1040-SR.

You were born before January 2, 1959.

You are blind.

Spouse was born before January 2, 1959.

Spouse is blind.

Exception 3—Separate return or dual-status alien.

If you checked the box labeled “Spouse itemizes on separate return or you were dual-status alien” on the Spouse standard deduction line, your standard deduction is zero, even if you were born before January 2, 1959, or were blind.

Exception 4—Increased standard deduction for net qualified disaster loss.

If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule﻿ ﻿A to figure your standard deduction. Qualified disaster loss refers to losses arising from certain disasters occurring in 2016 and subsequent years. See the Instructions for Form 4684 and Schedule﻿ ﻿A, line﻿ ﻿16, for more information.

Keep for Your Records Keep for Your Records

Standard Deduction Worksheet for Dependents—Line﻿ ﻿12

Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.

1.

Check if:

⎕You were born before January 2, 1959.
⎕You are blind.
⎕Spouse was born before January 2, 1959.
⎕Spouse is blind.

Total number of boxes checked

1.

2.

Is your earned income* more than $850?

⎕ Yes.

Add $400 to your earned income. Enter the total.

2.

⎕ No.

Enter $1,250.

3.

Enter the amount shown below for your filing status.

Single or married filing separately—$13,850

Married filing jointly—$27,700

Head of household—$20,800

3.

4.

Standard deduction.

a.

Enter the smaller of line﻿ ﻿2 or line﻿ ﻿3. If born after January 1, 1959, and not blind, stop here and enter this amount on Form 1040 or 1040-SR, line﻿ ﻿12. Otherwise, go to line﻿ ﻿4b

4a.

b.

If born before January 2, 1959, or blind, multiply the number on line﻿ ﻿1 by $1,500 ($1,850 if single or head of household)

4b.

c.

Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line﻿ ﻿12

4c.

* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line﻿ ﻿1z, and Schedule 1, lines 3, 6, 8r, 8t, and 8u minus the amount, if any, on Schedule 1, line﻿ ﻿15.

Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind

Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.

⎕You were born before January 2, 1959.
⎕Spouse was born before January 2, 1959.

⎕You are blind.
⎕Spouse is blind.

Enter the total number of boxes checked

 ▶

IF your filing
status is . . .

AND the number in
the box above is . . .

THEN your standard
deduction is . . .

Single

1
2

$15,700
17,550

Married filing jointly    

1
2
3
4

$29,200
30,700
32,200
33,700

Qualifying surviving spouse

1
2

$29,200
30,700

Married filing separately*

1
2
3
4

$15,350
16,850
18,350
19,850

Head of household

1
2

 $22,650
24,500

* You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

Line 13

Qualified Business Income Deduction (Section 199A Deduction)

To figure your Qualified Business Income Deduction, use Form 8995 or Form 8995-A as applicable.

Use Form 8995 if:

You have qualified business income, qualified REIT dividends, or qualified PTP income (loss);

Your 2023 taxable income before the qualified business income deduction is less than or equal to $182,100 ($364,200 if married filing jointly); and

You aren’t a patron in a specified agricultural or horticultural cooperative.

If you don’t meet these requirements, use Form 8995-A, Qualified Business Income Deduction. Attach whichever form you use (Form 8995 or 8995-A) to your return. See the Instructions for Forms 8995 and 8995-A for more information for figuring and reporting your qualified business income deduction.

Line 16

Tax

Include in the total on the entry space on line﻿ ﻿16 all of the following taxes that apply.

Tax on your taxable income. Figure the tax using one of the methods described later.

Tax from Form(s) 8814 (relating to the election to report child's interest or dividends). Check the appropriate box.

Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box.

Tax with respect to a section 962 election (election made by a domestic shareholder of a controlled foreign corporation to be taxed at corporate rates) reduced by the amount of any foreign tax credits claimed on Form 1118. See section 962 for details. Check box 3 and enter the amount and “962” in the space next to that box. Attach a statement showing how you figured the tax.

Recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2023 for the student. See Form 8863 for more details. Check box 3 and enter the amount and “ECR” in the space next to that box.

Any tax from Form 8621, line﻿ ﻿16e, relating to a section 1291 fund. Check box 3 and enter the amount of the tax and “1291TAX” in the space next to that box.

Tax from Form 8978, line﻿ ﻿14 (relating to partner's audit liability under section 6226). Check box 3 and enter the amount of the liability and “Form 8978” in the space next to that box. If the amount on Form 8978, line﻿ ﻿14, is negative, see the instructions for Schedule 3 (Form 1040), line﻿ ﻿6l.

Net tax liability deferred under section 965(i). If you had a 965 inclusion and made an election to defer your net 965 tax liability under section 965(i), check box 3 and enter (as a negative number) the amount of the deferred net 965 tax liability and “965” on the line next to that box.

Triggering event under section 965(i). If you had a triggering event under section 965(i) during the year and did not enter into a transfer agreement, check box 3 and enter the amount of the triggered deferred net 965 tax liability and enter “965INC” on the line next to that box.

Do you want the IRS to figure the tax on your taxable income for you?

□  Yes.

See chapter﻿ ﻿13 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you didn't pay enough, we will send you a bill.

□  No.

Use one of the following methods to figure your tax.

Tax Table or Tax Computation Worksheet.

If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet right after the Tax Table.

However, don’t use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.

Form 8615.

Form 8615 must generally be used to figure the tax on your unearned income over $2,500 if you are under age 18, and in certain situations if you are older.

You must file Form 8615 if you meet all of the following conditions.

You had more than $2,500 of unearned income (such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions)).

You are required to file a tax return.

You were either:

Under age 18 at the end of 2023,

Age 18 at the end of 2023 and didn't have earned income that was more than half of your support, or

A full-time student at least age 19 but under age 24 at the end of 2023 and didn't have earned income that was more than half of your support.

At least one of your parents was alive at the end of 2023.

You don’t file a joint return in 2023.

A child born on January 1, 2006, is considered to be age 18 at the end of 2023; a child born on January 1, 2005, is considered to be age 19 at the end of 2023; and a child born on January 1, 2000, is considered to be age 24 at the end of 2023.

Schedule﻿ ﻿D Tax Worksheet.

Use the Schedule﻿ ﻿D Tax Worksheet in the Instructions for Schedule﻿ ﻿D to figure the amount to enter on Form 1040 or 1040-SR, line﻿ ﻿16, if:

You have to file Schedule﻿ ﻿D, and line﻿ ﻿18 or 19 of Schedule﻿ ﻿D is more than zero; or

You have to file Form 4952 and you have an amount on line﻿ ﻿4g, even if you don’t need to file Schedule﻿ ﻿D.

But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead.

Qualified Dividends and Capital Gain Tax Worksheet.

Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you don’t have to use the Schedule﻿ ﻿D Tax Worksheet and if any of the following applies.

You reported qualified dividends on Form 1040 or 1040-SR, line﻿ ﻿3a.

You don’t have to file Schedule﻿ ﻿D and you reported capital gain distributions on Form 1040 or 1040-SR, line﻿ ﻿7.

You are filing Schedule﻿ ﻿D, and Schedule﻿ ﻿D, lines 15 and 16, are both more than zero.

But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead.

Schedule﻿ ﻿J.

If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule﻿ ﻿J.

Foreign Earned Income Tax Worksheet.

If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555, you must figure your tax using the Foreign Earned Income Tax Worksheet.

Keep for Your Records Keep for Your Records

Foreign Earned Income Tax Worksheet—Line﻿ ﻿16

Caution 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).

Keep for Your Records Keep for Your Records

Qualified Dividends and Capital Gain Tax Worksheet—Line﻿ ﻿16

Before you begin:

See the earlier instructions for line﻿ ﻿16 to see if you can use this worksheet to figure your tax.

Before completing this worksheet, complete Form 1040 or 1040-SR through line﻿ ﻿15.

If you don’t have to file Schedule﻿ ﻿D and you received capital gain distributions, be sure you checked the box on Form 1040 or 1040-SR, line﻿ ﻿7.

1.

Enter the amount from Form 1040 or 1040-SR, line﻿ ﻿15. However, if you are filing Form 2555 (relating to foreign earned income), enter the amount from line﻿ ﻿3 of the Foreign Earned Income Tax Worksheet

1.

2.

Enter the amount from Form 1040 or 1040-SR, line﻿ ﻿3a*

2.

3.

Are you filing Schedule﻿ ﻿D?*

⎕Yes.

Enter the smaller of line﻿ ﻿15 or line﻿ ﻿16 of Schedule﻿ ﻿D. If either line﻿ ﻿15 or line﻿ ﻿16 is blank or a loss, enter -0-.

3.

⎕No.

Enter the amount from Form 1040 or 1040-SR, line﻿ ﻿7.

4.

Add lines 2 and 3

4.

5.

Subtract line﻿ ﻿4 from line﻿ ﻿1. If zero or less, enter -0-

5.

6.

Enter:

$44,625 if single or married filing separately,

$89,250 if married filing jointly or qualifying surviving spouse,
$59,750 if head of household. 

6.

7.

Enter the smaller of line﻿ ﻿1 or line﻿ ﻿6

7.

8.

Enter the smaller of line﻿ ﻿5 or line﻿ ﻿7

8.

9.

Subtract line﻿ ﻿8 from line﻿ ﻿7. This amount is taxed at 0%

9.

10.

Enter the smaller of line﻿ ﻿1 or line﻿ ﻿4

10.

11.

Enter the amount from line﻿ ﻿9

11.

12.

Subtract line﻿ ﻿11 from line﻿ ﻿10

12.

13.

Enter:

$492,300 if single,
$276,900 if married filing separately,
$553,850 if married filing jointly or qualifying surviving spouse,
$523,050 if head of household. 

13.

14.

Enter the smaller of line﻿ ﻿1 or line﻿ ﻿13

14.

15.

Add lines 5 and 9

15.

16.

Subtract line﻿ ﻿15 from line﻿ ﻿14. If zero or less, enter -0-

16.

17.

Enter the smaller of line﻿ ﻿12 or line﻿ ﻿16

17.

18.

Multiply line﻿ ﻿17 by 15% (0.15)

18.

19.

Add lines 9 and 17

19.

20.

Subtract line﻿ ﻿19 from line﻿ ﻿10

20.

21.

Multiply line﻿ ﻿20 by 20% (0.20)

21.

22.

Figure the tax on the amount on line﻿ ﻿5. If the amount on line﻿ ﻿5 is less than $100,000, use the Tax Table to figure the tax. If the amount on line﻿ ﻿5 is $100,000 or more, use the Tax Computation Worksheet

22.

23.

Add lines 18, 21, and 22

23.

24.

Figure the tax on the amount on line﻿ ﻿1. If the amount on line﻿ ﻿1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line﻿ ﻿1 is $100,000 or more, use the Tax Computation Worksheet

24.

25.

Tax on all taxable income. Enter the smaller of line﻿ ﻿23 or line﻿ ﻿24. Also include this amount on the entry space on Form 1040 or 1040-SR, line﻿ ﻿16. If you are filing Form 2555, don’t enter this amount on the entry space on Form 1040 or 1040-SR, line﻿ ﻿16. Instead, enter it on line﻿ ﻿4 of the Foreign Earned Income Tax Worksheet

25.

* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.

Line 19

Child Tax Credit and Credit for Other Dependents

See Schedule 8812 (Form 1040) and its instructions for information on figuring and claiming any child tax credit and credit for other dependents that you may qualify to claim.

Form 8862, who must file.

You must file Form 8862 to claim the child tax credit or credit for other dependents if your child tax credit (refundable or nonrefundable depending on the tax year), additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2023 return to claim the credit for 2023. Don’t file Form 8862 if you filed Form 8862 for 2022, and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.

CautionIf you take the child tax credit or credit for other dependents even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the rules for these credits, you won't be allowed to take either credit or the additional child tax credit for 2 years even if you're otherwise eligible to do so. If you take the child tax credit or credit for other dependents even though you aren’t eligible and it is later determined that you fraudulently took either credit, you won't be allowed to take either credit or the additional child tax credit for 10 years. You may also have to pay penalties.

If your qualifying child didn’t have an SSN valid for employment issued before the due date of your 2023 return (including extensions), you can’t claim the child tax credit for that child on your original or amended return. However, you may be able to claim the credit for other dependents for that child.

Payments

Line 25 Federal Income Tax Withheld

Line﻿ ﻿25a—Form(s) W-2

Add the amounts shown as federal income tax withheld on your Form(s) W-2. Enter the total on line﻿ ﻿25a. The amount withheld should be shown in box 2 of Form W-2. Attach your Form(s) W-2 to your return.

Line﻿ ﻿25b—Form(s) 1099

Include on line﻿ ﻿25b any federal income tax withheld on your Form(s) 1099-R. The amount withheld should be shown in box 4. Attach your Form(s) 1099-R to the front of your return if federal income tax was withheld.

If you received a 2023 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in the total on line﻿ ﻿25b. This should be shown in box 4 of Form 1099, box 6 of Form SSA-1099, or box 10 of Form RRB-1099.

Line﻿ ﻿25c—Other Forms

Include on line﻿ ﻿25c any federal income tax withheld on your Form(s) W-2G. The amount withheld should be shown in box 4. Attach Form(s) W-2G to the front of your return if federal income tax was withheld.

If you had Additional Medicare Tax withheld, include the amount shown on Form 8959, line﻿ ﻿24, in the total on line﻿ ﻿25c. Attach Form 8959.

Include on line﻿ ﻿25c any federal income tax withheld that is shown on a Schedule﻿ ﻿K-1.

Also include on line﻿ ﻿25c any tax withheld that is shown on Form 1042-S, Form 8805, or Form 8288-A. You should attach the form to your return to claim a credit for the withholding.

Line 26

2023 Estimated Tax Payments

Enter any estimated federal income tax payments you made for 2023. Include any overpayment that you applied to your 2023 estimated tax from your 2022 return or an amended return (Form 1040-X).

If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can't agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2023. For more information, see Pub. 505. Be sure to show both SSNs in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2023 or in 2024 before filing a 2023 return.

Divorced taxpayers.

If you got divorced in 2023 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. If you were divorced and remarried in 2023, enter your present spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. Also, on the dotted line next to line﻿ ﻿26, enter your former spouse's SSN, followed by “DIV.”

Name change.

If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of Form 1040 or 1040-SR that explains all the payments you and your spouse made in 2023 and the name(s) and SSN(s) under which you made them.

Line﻿ ﻿27— Earned Income Credit (EIC)

What Is the EIC?

The EIC is a credit for certain people who work. The credit may give you a refund even if you don’t owe any tax or didn’t have any tax withheld.

To Take the EIC:

Follow the steps below.

Complete the worksheet that applies to you or let the IRS figure the credit for you.

If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule﻿ ﻿EIC, even if that child doesn't have a valid SSN. See Schedule﻿ ﻿EIC for more information, including how to complete Schedule﻿ ﻿EIC if your qualifying child doesn't have a valid SSN.

For help in determining if you are eligible for the EIC, go to IRS.gov/EITC and click on “Check if You Qualify.” This service is available in English and Spanish.

If you take the EIC even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won't be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you won't be allowed to take the credit for 10 years. See Form 8862, who must file, later. You may also have to pay penalties.

Refunds for returns claiming the earned income credit can't be issued before mid-February 2024. This delay applies to the entire refund, not just the portion associated with the earned income credit.

Step 1

All Filers

1.

If, in 2023:

•
3 or more children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line﻿ ﻿11, less than $56,838 ($63,398 if married filing jointly)?

•
2 children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line﻿ ﻿11, less than $52,918 ($59,478 if married filing jointly)?

•
 1 child who has a valid SSN lived with you, is the amount on Form 1040 or 1040-SR, line﻿ ﻿11, less than $46,560 ($53,120 if married filing jointly)?

•
No children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line﻿ ﻿11, less than $17,640 ($24,210 if married filing jointly)?

Yes. Continuedown arrow

No.stop

You can't take the credit.

2.

Do you, and your spouse if filing a joint return, have a social security number issued on or before the due date of your 2023 return (including extensions) that allows you to work and is valid for EIC purposes (explained later under Definitions and Special Rules)?

Yes. Continuedown arrow

No.stop

You can't take the credit. Enter “No” on the dotted line next to line﻿ ﻿27.

3.

Are you filing Form 2555 (relating to foreign earned income)?

Yes.stop

You can't take the credit.

No. Continuedown arrow

4.

Were you or your spouse a nonresident alien for any part of 2023?

Yes. See Nonresident aliens, later, under Definitions and Special Rules.

No. Go to Step﻿ ﻿2.

Step 2

Investment Income

1.

Add the amounts from Form 1040 or 1040-SR:

Line﻿ ﻿2a

Line﻿ ﻿2b

+

Line﻿ ﻿3b

+

Line﻿ ﻿7*

+

Investment Income

=

*If line﻿ ﻿7 is a loss, enter -0-.

2.

Is your investment income more than $11,000?

Yes. Continuedown arrow

No. Skip question 3; go to question 4.

3.

Are you filing Form 4797 (relating to sales of business property)?

Yes. See Form 4797 filers, later, under Definitions and Special Rules.

No.stop

You can't take the credit.

4.

Do any of the following apply for 2023?

•
You are filing Schedule﻿ ﻿E.

•
You are reporting income from the rental of personal property not used in a trade or business.

•
You are filing Form 8814 (relating to election to report child's interest and dividends on your return).

•
You have income or loss from a passive activity.

Yes. Use Worksheet 1 in Pub. 596 to see if you can take the credit.

No. Go to Step﻿ ﻿3.

Step 3

Qualifying Child

A qualifying child for the EIC is a child who is your...

Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew)

was ...

Under age 19 at the end of 2023 and younger than you
(or your spouse if filing jointly)

or

Under age 24 at the end of 2023, a student (defined later), and younger than you (or your spouse if filing jointly)

or

Any age and permanently and totally disabled (defined later)

Who isn't filing a joint return for 2023
or is filing a joint return for 2023 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples)

Who lived with you in the United States for more than half of 2023.

Caution 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.

Tip If the child didn't live with you for more than half of 2023 because of a temporary absence, birth, death, or kidnapping, see Exception to time lived with you, later.

Caution If the child meets the conditions to be a qualifying child of any other person (other than your spouse, if filing a joint return) for 2023, see Qualifying child of more than one person, later. If the child was married, see Married child, later.

1.

Do you have at least one child who meets the conditions to be your qualifying child for the purpose of claiming the EIC?

Yes. Continuedown arrow

No. Skip questions 2 through 6; go to Step﻿ ﻿4.

2.

Are you filing a joint return for 2023?

Yes. Skip questions 3 through 6 and Step﻿ ﻿4; go to Step﻿ ﻿5.

No. Continuedown arrow

3.

Are you a married taxpayer whose filing status is married filing separately or head of household?

Yes. Continuedown arrow

No.  Skip questions 4 and 5; go to question 6.

4.

Did you and your spouse have the same principal residence for the last 6 months of 2023?

Yes. Continuedown arrow

No. Skip question 5; go to question 6.

5.

Are you legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you lived apart from your spouse at the end of 2023?

Yes. Continuedown arrow

No.stop

You can’t take the credit.

6.

Could you be a qualifying child of another person for 2023? (Check “No” if the other person isn't required to file, and isn't filing, a 2023 tax return or is filing a 2023 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

Yes.stop

You can't take the credit. Enter “No” on the dotted line next to line﻿ ﻿27.

No. Skip Step﻿ ﻿4; go to Step﻿ ﻿5.

Step 4

Filers Without a Qualifying Child

1.

Are you a married taxpayer whose filing status is married filing separately or head of household?

Yes.stop

You can’t take the credit.

No. Continuedown arrow

2.

Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2023? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1958, and before January 2, 1999.) If your spouse died in 2023 or if you are preparing a return for someone who died in 2023, see Pub. 596 before you answer.

Yes. Continuedown arrow

No.stop

You can’t take the credit.

3.

Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2023? Members of the military stationed outside the United States, see Members of the military, later, before you answer.

Yes. Continuedown arrow

No.stop

You can't take the credit. Enter “No” on the dotted line next to line﻿ ﻿27.

4.

Are you filing a joint return for 2023?

Yes. Skip questions 5 and 6; go to Step﻿ ﻿5.

No. Continuedown arrow

5.

 Could you be a qualifying child of another person for 2023? (Check “No” if the other person isn't required to file, and isn't filing, a 2023 tax return or is filing a 2023 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

Yes.stop

You can't take the credit. Enter “No” on the dotted line next to line﻿ ﻿27.

No. Continuedown arrow

6.

Can you be claimed as a dependent on someone else's 2023 tax return? (If the person who could claim you on their 2023 tax return is not required to file, and isn't filing a 2023 tax return or is filing a 2023 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)

Yes.stop

You can't take the credit.

No. Go to Step﻿ ﻿5.

Step 5

Earned Income

1.

Are you filing Schedule﻿ ﻿SE because you were a member of the clergy or you had church employee income of $108.28 or more?

Yes. See Clergy or Church employees, whichever applies.

No. Complete the following worksheet.

1.

Enter the amount from Form 1040 or 1040-SR, line﻿ ﻿1z

1.

2.

Enter the Medicaid waiver payment amounts excluded from income on Schedule 1 (Form 1040), line﻿ ﻿8s, unless you choose to include these amounts in earned income, in which case enter -0-. See the instructions for Schedule 1, line﻿ ﻿8s.

2.

TIP 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.

caution Electing to include nontaxable combat pay may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election.

5.

Add lines 3 and 4.
This is your earned income

5.

2.

Were you self-employed at any time in 2023, or are you filing Schedule﻿ ﻿SE because you were a member of the clergy or you had church employee income, or are you filing Schedule﻿ ﻿C as a statutory employee?

Yes. Skip question 3 and Step﻿ ﻿6; go to Worksheet B.

No. Continuedown arrow

3.

If you have:

•
3 or more qualifying children who have valid SSNs, is your earned income less than $56,838 ($63,398 if married filing jointly)?

•
2 qualifying children who have valid SSNs, is your earned income less than $52,918 ($59,478 if married filing jointly)?

•
1 qualifying child who has a valid SSN, is your earned income less than $46,560 ($53,120 if married filing jointly)?

•
No qualifying children who have valid SSNs, is your earned income less than $17,640 ($24,210 if married filing jointly)?

Yes. Go to Step﻿ ﻿6.

No.stop

You can't take the credit.

Step 6

How To Figure the Credit

1.

Do you want the IRS to figure the credit for you?

Yes. See Credit figured by the IRS, later.

No. Go to Worksheet A.

Definitions and Special Rules

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Church employees.

Determine how much of the amount on Form 1040 or 1040-SR, line﻿ ﻿1a, was also reported on Schedule﻿ ﻿SE, Part I, line﻿ ﻿5a. Subtract that amount from the amount on Form 1040 or 1040-SR, line﻿ ﻿1a, and enter the result on line﻿ ﻿1 of the worksheet in Step﻿ ﻿5 (instead of entering the actual amount from Form 1040 or 1040-SR, line﻿ ﻿1a). Be sure to answer “Yes” to question 2 in Step﻿ ﻿5.

Clergy.

The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule﻿ ﻿SE and the amount on line﻿ ﻿2 of that schedule includes an amount that was also reported on Form 1040 or 1040-SR, line﻿ ﻿1z, do the following.

Enter “Clergy” on the dotted line next to line﻿ ﻿27.

Determine how much of the amount on Form 1040 or 1040-SR, line﻿ ﻿1z, was also reported on Schedule﻿ ﻿SE, Part I, line﻿ ﻿2.

Subtract that amount from the amount on Form 1040 or 1040-SR, line﻿ ﻿1z. Enter the result on line﻿ ﻿1 of the worksheet in Step﻿ ﻿5 (instead of entering the actual amount from Form 1040 or 1040-SR, line﻿ ﻿1z).

Be sure to answer “Yes” to question 2 in Step﻿ ﻿5.

Combat pay, nontaxable.

If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn't have to.

CautionIf you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on line﻿ ﻿1i.

Credit figured by the IRS.

To have the IRS figure your EIC:

Enter “EIC” on the dotted line next to line﻿ ﻿27.

Be sure you enter the nontaxable combat pay you elect to include in earned income by entering that amount on line﻿ ﻿1i. See Combat pay, nontaxable, earlier.

If you have a qualifying child, complete and attach Schedule﻿ ﻿EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, later.

Exception to time lived with you.

Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child under Who Qualifies as Your Dependent, earlier, and Members of the military, later. A child is considered to have lived with you for more than half of 2023 if the child was born or died in 2023 and your home was this child's home for more than half the time the child was alive in 2023 or if you adopted the child in 2023, the child was lawfully placed with you for legal adoption by you in 2023, or the child was an eligible foster child placed with you during 2023 and your main home was the child's main home for more than half the time since the child was adopted or placed with you in 2023.

Form 4797 filers.

If the amount on Form 1040 or 1040-SR, line﻿ ﻿7, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can't take the EIC.

Form 8862, who must file.

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

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

You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule﻿ ﻿EIC wasn't your qualifying child.

  Also, don’t file Form 8862 or take the credit for the: 

2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or

10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.

Married child.

A child who was married at the end of 2023 is a qualifying child only if (a) you can claim the child as your dependent, or (b) you could have claimed the child as your dependent except for the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier.

Members of the military.

If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you don’t serve more than 90 days.

Nonresident aliens.

If your filing status is married filing jointly, go to Step﻿ ﻿2. Otherwise, stop; you can't take the EIC. Enter “No” on the dotted line next to line﻿ ﻿27.

Permanently and totally disabled.

A person is permanently and totally disabled if, at any time in 2023, the person couldn't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Qualifying child of more than one person.

Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier, applies.

Child tax credit, credit for other dependents, and additional child tax credit (lines 19 and 28).

Head of household filing status.

Credit for child and dependent care expenses (Schedule 3, line﻿ ﻿2).

Exclusion for dependent care benefits (Form 2441, Part III).

Earned income credit (line﻿ ﻿27).

No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. For purposes of these rules, the term “parent” means a biological or adoptive parent of an individual. It doesn't include a stepparent or foster parent unless that person has adopted the individual.

If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.

If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2023. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2023.

If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2023.

If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2023, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

TipIf, 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.

Example. Your child Lee, meets the conditions to be a qualifying child for both you and your parent. Lee doesn't meet the conditions to be a qualifying child of any other person, including Lee’s other parent. Under the rules just described, you can claim Lee as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your parent can't claim any of the five tax benefits listed here based on Lee. However, if your parent’s AGI is higher than yours and you don’t claim Lee as a qualifying child, Lee is the qualifying child of your parent.

For more details and examples, see Pub. 596.

Social security number (SSN).

For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. If “Not Valid for Employment” is printed on the social security card and the card-holder’s immigration status has changed so that they are now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.

To find out how to get an SSN, see Social Security Number (SSN) near the beginning of these instructions. If you won't have an SSN by the date your return is due, see What if You Can't File on Time?

If you didn't have an SSN issued on or before the due date of your 2023 return (including extensions), you can't claim the EIC on your original or an amended 2023 return. If a child didn't have an SSN issued on or before the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the amount of the EIC on your original or an amended 2023 return.

Student.

A student is a child who during any part of 5 calendar months of 2023 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Welfare benefits, effect of credit on.

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

2023 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.

If the amount you are looking up from the worksheet is–

At least - 0 But less than - 5,000

At least - 5,000 But less than - 10,000

At least - 10,000 But less than - 15,000

At least - 15,000 But less than - 20,000

At least - 20,000 But less than - 25,000

At least - 25,000 But less than - 30,000

At least - 30,000 But less than - 35,000

At least - 35,000 But less than - 40,000

At least - 40,000 But less than - 45,000

At least - 45,000 But less than - 50,000

At least - 50,000 But less than - 55,000

At least - 55,000 But less than - 60,000

At least - 60,000 But less than - 65,000

Line 28

Additional Child Tax Credit

See Schedule 8812 (Form 1040) and its instructions for information on figuring and claiming any additional child tax credit that you may qualify to claim. If you are claiming the additional child tax credit, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR.

Form 8862, who must file.

You must file Form 8862 to claim the additional child tax credit if your child tax credit (refundable or nonrefundable depending on the tax year), additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2023 return to claim the credit for 2023. Don't file Form 8862 if you filed Form 8862 for 2022 and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.

If you take the additional child tax credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the additional child tax credit rules, you won't be allowed to take the child tax credit, the credit for other dependents, or the additional child tax credit for 2 years even if you’re otherwise eligible to do so. If you take the additional child tax credit even though you aren’t eligible and it is later determined that you fraudulently took the credit, you won't be allowed to take the child tax credit, the credit for other dependents, or the additional child tax credit for 10 years. You may also have to pay penalties.

Refunds for returns claiming the additional child tax credit can't be issued before mid-February 2024. This delay applies to the entire refund, not just the portion associated with the additional child tax credit.

Line 29

American Opportunity Credit

If you meet the requirements to claim an education credit (see the instructions for Schedule 3, line﻿ ﻿3), enter on line﻿ ﻿29 the amount, if any, from Form 8863, line﻿ ﻿8. You may be able to increase an education credit and reduce your total tax or increase your tax refund if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income. See Pub. 970 and the Instructions for Form 8863 for more information.

Form 8862 required.

You must file Form 8862 to claim the American opportunity credit if your American opportunity credit for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2023 return to claim the credit for 2023. Don't file Form 8862 if you filed Form 8862 for 2022 and the American opportunity credit was allowed for that year. See Form 8862 and its instructions for details.

If you take the American opportunity credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the American opportunity credit rules, you won't be allowed to take the credit for 2 years even if you’re otherwise eligible to do so. If you take the American opportunity credit even though you aren't eligible and it is determined that you fraudulently took the credit, you won't be allowed to take the credit for 10 years. You may also have to pay penalties.

Line 30

Line﻿ ﻿30 has been reserved for future use.

Refund

Line 34

Amount Overpaid

If line﻿ ﻿34 is under $1, we will send a refund only on written request.

Refund Offset

If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line﻿ ﻿34 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Bureau of the Fiscal Service. For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from the Fiscal Service. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.

Deposit Refund Into Multiple Accounts

If you want your refund to be split and direct deposited into more than one account, file Form 8888. Use Form 8888 to direct deposit your refund (or part of it) to one or more accounts in your name at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States.

Injured Spouse

If you file a joint return and your spouse hasn’t paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line﻿ ﻿34 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refunded to you if certain conditions apply and you complete Form 8379. For details, see Form 8379.

Lines 35a Through 35d

Amount Refunded to You

If you want to check the status of your refund, just use the IRS2Go app or go to IRS.gov/Refunds. See Refund Information, later. Information about your refund will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2023 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund.

Where's My Refund will provide a personalized refund date as soon as the IRS processes your tax return and approves your refund.

Claiming a refund for a deceased taxpayer.

If you are filing a joint return with your deceased spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.

Effect of refund on benefits.

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

Fast Refunds! Join the eight in 10 taxpayers who choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs, later.

If you want us to directly deposit the amount shown on line﻿ ﻿35a to your checking, savings, health savings, brokerage or other similar account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:

Complete lines 35b through 35d (if you want your refund deposited to only one account), or

Check the box on line﻿ ﻿35a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to buy paper series I savings bonds.

If you don’t want your refund directly deposited to your account, don’t check the box on line﻿ ﻿35a. Draw a line through the boxes on lines 35b and 35d. We will send you a check instead.

Account must be in your name.

Don’t request a deposit of your refund to an account that isn't in your name, such as your tax return preparer’s account. Although you may owe your tax return preparer a fee for preparing your return, don’t have any part of your refund deposited into the preparer's account to pay the fee.

The number of refunds that can be directly deposited to a single account or prepaid debit card is limited to three a year. After this limit is reached, paper checks will be sent instead. Learn more at IRS.gov/DepositLimit.

Why Use Direct Deposit?

You get your refund faster by direct deposit than you do by check.

Payment is more secure. There is no check that can get lost or stolen.

It is more convenient. You don’t have to make a trip to the bank to deposit your check.

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

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

If you file a joint return and check the box on line﻿ ﻿35a and attach Form 8888 or fill in lines 35b through 35d, your spouse may get at least part of the refund.

IRA.

You can have your refund (or part of it) directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian won't accept a deposit for 2023). If you don’t, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2023 return during 2024 and don’t notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2024. If you designate your deposit to be for 2023, you must verify that the deposit was actually made to the account by the due date of the return (not counting extensions). If the deposit isn't made by that date, the deposit isn't an IRA contribution for 2023. In that case, you must file an amended 2023 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

CautionYou and your spouse, if filing jointly, each may be able to contribute up to $6,500 ($7,500 if age 50 or older at the end of 2023) to a traditional IRA or Roth IRA for 2023. You may owe a penalty if your contributions exceed these limits, and the limits may be lower depending on your compensation and income. For more information on IRA contributions, see Pub. 590-A.

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

TreasuryDirect®.

You can request a deposit of your refund (or part of it) to a TreasuryDirect® online account to buy U.S. Treasury marketable securities, if available, and savings bonds. For more information, go to treasurydirect.gov.

Form 8888.

You can have your refund directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You don’t need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions.

TIPYour refund can be split and directly deposited into up to three different accounts in your name on Form 8888.

Line﻿ ﻿35a

You can't file Form 8888 to split your refund into more than one account or buy paper series I savings bonds if Form 8379, Injured Spouse Allocation, is filed with your return.

Line﻿ ﻿35b

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check shown later, the routing number is 250250025. C. and M. Keys would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.

Ask your financial institution for the correct routing number to enter on line﻿ ﻿35b if:

The routing number on a deposit slip is different from the routing number on your checks,

Your deposit is to a savings account that doesn't allow you to write checks, or

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

Line﻿ ﻿35c

Check the appropriate box for the type of account. Don’t check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the “Checking” or “Savings” box. You must check the correct box to ensure your deposit is accepted. If your deposit is to a TreasuryDirect® online account, check the “Savings” box.

Line﻿ ﻿35d

The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check shown later, the account number is 20202086. Don’t include the check number.

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

Sample Check—Lines 35b Through 35d

Reasons Your Direct Deposit Request Will Be Rejected

If any of the following apply, your direct deposit request will be rejected and a check will be sent instead.

You are asking to have a joint refund deposited to an individual account, and your financial institution(s) won't allow this. The IRS isn't responsible if a financial institution rejects a direct deposit.

The name on your account doesn't match the name on the refund, and your financial institution(s) won't allow a refund to be deposited unless the name on the refund matches the name on the account.

Three direct deposits of tax refunds already have been made to the same account or prepaid debit card.

You haven't given a valid account number.

Any numbers or letters on lines 35b through 35d are crossed out or whited out.

The IRS isn't responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted.

Line 36

Applied to Your 2024 Estimated Tax

Enter on line﻿ ﻿36 the amount, if any, of the overpayment on line﻿ ﻿34 you want applied to your 2024 estimated tax. We will apply this amount to your account unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.

This election to apply part or all of the amount overpaid to your 2024 estimated tax can't be changed later.

Amount You Owe

To avoid interest and penalties, pay your taxes in full by the due date of your return (not including extensions)—April 15, 2024, for most taxpayers. You don’t have to pay if line﻿ ﻿37 is under $1.

Include any estimated tax penalty from line﻿ ﻿38 in the amount you enter on line﻿ ﻿37. Don’t include any estimated payments for 2024 in this payment. Instead, make the estimated payment separately.

Bad check or payment.

The penalty for writing a bad check to the IRS is $25 or 2% of the check, whichever is more. However, if the amount of the check is less than $25, the penalty equals the amount of the check. This also applies to other forms of payment if the IRS doesn’t receive the funds. Use Tax Topic 206.

Line 37

Amount You Owe

The IRS offers several payment options. You can pay online, by phone, mobile device, cash (maximum $1,000 per day and per transaction), check, or money order. Go to IRS.gov/Payments for payment options.

Pay Online

Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more information, go to IRS.gov/Payments. You can pay using any of the following methods.

Your Online Account. You can now make tax payments through your online account, including balance payments, estimated tax payments, or other types. You can also see your payment history and other tax records there. Go to IRS.gov/Account.

IRS Direct Pay. For online transfers directly from your checking or savings account at no cost to you, go to IRS.gov/Payments.

Pay by Card or Digital Wallet. To pay by debit or credit card, or digital wallet, go to IRS.gov/Payments. A fee is charged by these service providers. You can also pay by phone with a debit or credit card. See Debit or credit card under Pay by Phone, later.

Electronic Funds Withdrawal (EFW) is an integrated e-file/e-pay option offered when filing your federal taxes electronically using tax return preparation software, through a tax professional, or the IRS at IRS.gov/Payments.

Online Payment Agreement. If you can’t pay in full by the due date of your tax return, you can apply for an online monthly installment agreement at IRS.gov/OPA. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. A user fee is charged.

Electronic Federal Tax Payment System (EFTPS). Allows you to pay your taxes online or by phone directly from your checking or savings account. There is no fee for this service. You must be enrolled either online or have an enrollment form mailed to you. See EFTPS under Pay by Phone later.

Pay by Phone

Paying by phone is another safe and secure method of paying electronically. Use one of the following methods: (1) call one of the debit or credit card service providers, or (2) use the Electronic Federal Tax Payment System (EFTPS) to pay directly from your checking or saving account.

Debit or credit card.

Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.

WorldPay US, Inc.

844﻿-﻿729﻿-﻿8298 (844-PAY-TAX-8TM)

www.payUSAtax.com

ACI Payments, Inc.

888-UPAY-TAXTM

(888﻿-﻿872﻿-﻿9829)

fed.acipayonline.com

Link2Gov Corporation

888-PAY-1040TM

(888﻿-﻿729﻿-﻿1040)

www.PAY1040.com

EFTPS.

To get more information about EFTPS or to enroll in EFTPS, visit EFTPS.gov or call 800﻿-﻿555﻿-﻿4477. To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800﻿-﻿555﻿-﻿4477 number or 800﻿-﻿733﻿-﻿4829. Additional information about EFTPS is also available in Pub. 966.

Pay by Mobile Device

To pay through your mobile device, download the IRS2Go app.

Pay by Cash

Cash is an in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment, choose a payment processor online at fed.acipayonline.com or www.PAY1040.com. For more information, go to IRS.gov/paywithcash or see Pub. 5250. Do not send cash payments through the mail.

Pay by Check or Money Order

Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick, and easy electronic payment options might be right for you. If you choose to mail a tax payment, make your check or money order payable to “United States Treasury” for the full amount due. Don’t send cash. Don’t attach the payment to your return. Write “2023 Form 1040” or “2023 Form 1040-SR” and your name, address, daytime phone number, and social security number (SSN) on your payment and attach Form 1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/Form1040V. If you are filing a joint return, enter the SSN shown first on your tax return.

To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Don’t use dashes or lines (for example, don’t enter “$ XXX–” or “$ XXX﻿ ﻿xx﻿/﻿100”).

Mail your 2023 tax return, payment, and Form 1040-V to the address shown on the form that applies to you. If you e-filed your return, but choose to make a payment through the mail, mail your 2023 payment and Form 1040-V to the address shown on the form that applies to you.

Notice to taxpayers presenting checks.

When you provide a check as payment, you authorize us either to use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day we receive your payment, and you will not receive your check back from your financial institution.

No checks of $100 million or more accepted.

The IRS can’t accept a single check (including a cashier’s check) for amounts of $100,000,000 ($100 million) or more. If you are sending $100 million or more by check, you’ll need to spread the payment over 2 or more checks with each check made out for an amount less than $100 million. This limit doesn’t apply to other methods of payment (such as electronic payments). Please consider a method of payment other than check if the amount of the payment is over $100 million.

What if You Can't Pay?

If you can't pay the full amount shown on line﻿ ﻿37 when you file, you can ask for:

An installment agreement, or

An extension of time to pay.

Installment agreement.

Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by the due date of your return (not counting extensions)—April 15, 2024, for most people. You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

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

Extension of time to pay.

If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by the due date of your return (not counting extensions)—April 15, 2024, for most people. An extension generally won't be granted for more than 6 months. You will be charged interest on the tax not paid by April 15, 2024. You must pay the tax before the extension runs out. If you do not pay the tax by the extended due date, penalties and interest will be imposed until taxes are paid in full. For the most up-to-date information on Form 1127, go to IRS.gov/Form1127.

Line 38

Estimated Tax Penalty

You may owe this penalty if:

Line﻿ ﻿37 is at least $1,000 and it is more than 10% of the tax shown on your return, or

You didn't pay enough estimated tax by any of the due dates. This is true even if you are due a refund.

For most people, the “tax shown on your return” is the amount on your 2023 Form 1040 or 1040-SR, line﻿ ﻿24, minus the total of any amounts shown on lines 27, 28, and 29; Schedule 3, lines 9 and 12; Schedule﻿ ﻿H, lines 8e and 8f; and Forms 8828, 4137, 5329 (Parts III through IX only), and 8919. Also subtract from line﻿ ﻿24 any:

Tax on an excess parachute payment,

Excise tax on insider stock compensation of an expatriated corporation,

Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance,

Look-back interest due under section 167(g) or 460(b),

When figuring the amount on line﻿ ﻿24, include household employment taxes only if line﻿ ﻿25d is more than zero or you would owe the penalty even if you didn't include those taxes.

Exception.

You won't owe the penalty if your 2022 tax return was for a tax year of 12 full months and either of the following applies.

You had no tax shown on your 2022 return and you were a U.S. citizen or resident for all of 2022.

The total of lines 25d, 26, and Schedule 3, line﻿ ﻿11, on your 2023 return is at least 100% of the tax shown on your 2022 return (110% of that amount if you aren't a farmer or fisherman, and your adjusted gross income (AGI) shown on your 2022 return was more than $150,000 (more than $75,000 if married filing separately for 2023)). Your estimated tax payments for 2023 must have been made on time and for the required amount.

For most people, the “tax shown on your 2022 return” is the amount on your 2022 Form 1040 or 1040-SR, line﻿ ﻿24, minus the total of any amounts shown on lines 27, 28, and 29; Schedule 3, lines 9, 12, 13b, and 13h; and Forms 8828, 4137, 5329 (Parts III through IX only), and 8919. Also subtract from line﻿ ﻿24 any:

Tax on an excess parachute payment,

Excise tax on insider stock compensation of an expatriated corporation,

Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, and

Look-back interest due under section 167(g) or 460(b).

 When figuring the amount on line﻿ ﻿24, include household employment taxes only if line﻿ ﻿25d is more than zero or you would have owed the estimated tax penalty for 2022 even if you didn't include those taxes.

If the Exception just described doesn't apply, see the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

Figuring the Penalty

 If you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishermen).

Enter any penalty on line﻿ ﻿38. Add the penalty to any tax due and enter the total on line﻿ ﻿37.

However, if you have an overpayment on line﻿ ﻿34, subtract the penalty from the amount you would otherwise enter on line﻿ ﻿35a or line﻿ ﻿36. Lines 35a, 36, and 38 must equal line﻿ ﻿34.

If the penalty is more than the overpayment on line﻿ ﻿34, enter -0- on lines 35a and 36. Then, subtract line﻿ ﻿34 from line﻿ ﻿38 and enter the result on line﻿ ﻿37.

 Don’t file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

Because Form 2210 is complicated, you can leave line﻿ ﻿38 blank and the IRS will figure the penalty and send you a bill. We won't charge you interest on the penalty if you pay by the date specified on the bill. There are situations where the IRS can't figure your penalty for you and you must file Form 2210. See Form 2210 for details.

Third Party Designee

If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2023 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also enter the designee's name, phone number, and any five digits the designee chooses as their personal identification number (PIN).

If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:

Give the IRS any information that is missing from your return;

Call the IRS for information about the processing of your return or the status of your refund or payment(s);

Receive copies of notices or transcripts related to your return, upon request; and

Respond to certain IRS notices about math errors, offsets, and return preparation.

You aren't authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947.

This authorization will automatically end no later than the due date (not counting extensions) for filing your 2024 tax return. This is April 15, 2025, for most people.

Sign Your Return

Form 1040 or 1040-SR isn't considered a valid return unless you sign it in accordance with the requirements in these instructions. If you are filing a joint return, your spouse must also sign. If your spouse can't sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return with your spouse who died in 2023, see Death of a Taxpayer, earlier.

Court-Appointed Conservator, Guardian, or Other Fiduciary

If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040 or 1040-SR, sign your name for the individual and file Form 56.

Child's Return

If your child can't sign their return, either parent can sign the child's name in the space provided. Then, enter “By (your signature), parent for minor child.”

Requirements for a Paper Return

You must handwrite your signature on your return if you file it on paper. Digital, electronic, or typed-font signatures are not valid signatures for Forms 1040 or 1040-SR filed on paper.

Requirements for an Electronic Return

To file your return electronically, you must sign the return electronically using a personal identification number (PIN) and provide the information described below. If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. If we issued you an identity protection personal identification number (IP PIN) (as described in more detail below), all six digits of your IP PIN must appear in the IP PIN spaces provided next to the space for your occupation for your electronic signature to be complete. Failure to include an issued IP PIN on the electronic return will result in an invalid signature and a rejected return. If you are filing a joint return and both taxpayers were issued an IP PIN, enter both IP PINs in the spaces provided.

Self-Select PIN.

The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.

Your electronic return is considered a validly signed return only when it includes your PIN, last name, date of birth, IP PIN, if applicable, and your adjusted gross income (AGI) from your originally filed 2022 federal income tax return, if applicable. If you're filing jointly, your electronic return must also include your spouse's PIN, last name, date of birth, IP PIN, if applicable, and AGI, if applicable, in order to be considered validly signed. Don’t use your AGI from an amended return (Form 1040-X) or a math error correction made by the IRS. AGI is the amount shown on your 2022 Form 1040 or 1040-SR, line﻿ ﻿11. If you don’t have your 2022 income tax return, call the IRS at 800﻿-﻿908﻿-﻿9946 to get a free transcript of your return or visit IRS.gov/Transcript. (If you filed electronically last year, you, and your spouse if filing jointly, may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five-digit PIN you used to electronically sign your 2022 return.)

CautionYou can't use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2023.

Practitioner PIN.

The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Your electronic return is considered a validly signed return only when it includes your PIN, last name, date of birth, and IP PIN, if applicable. If you're filing jointly, your electronic return must also include your spouse's PIN, last name, date of birth, and IP PIN, if applicable in order to be considered validly signed. The practitioner can provide you with details.

Form 8453.

You must send in a paper Form 8453 if you have to attach certain forms or other documents that can't be electronically filed. See Form 8453.

Identity Protection PIN

All taxpayers are now eligible for an Identity Protection Personal Identification Number (IP PIN). For more information, see Pub. 5477. To apply for an IP PIN, go to IRS.gov/IPPIN and use the Get an IP PIN tool.

If you received an IP PIN from the IRS, enter it in the IP PIN spaces provided next to the space for your occupation. You must correctly enter all six numbers of your IP PIN. If you didn't receive an IP PIN, leave these spaces blank.

New IP PINs are generated every year. They will generally be sent out by mid-January 2024. Use this IP PIN on your 2023 return as well as any prior-year returns you file in 2024.

If you are filing a joint return and both taxpayers receive an IP PIN, enter both IP PINs in the spaces provided.

If you need more information, including how to retrieve your IP PIN online go to IRS.gov/IPPIN. If you’re unable to retrieve your IP PIN online, you can call 800﻿-﻿908﻿-﻿4490.

Phone Number and Email Address

You have the option of entering your phone number and email address in the spaces provided. There will be no effect on the processing of your return if you choose not to enter this information. Note that the IRS initiates most contacts through regular mail delivered by the United States Postal Service.

For information on how to report phone scams or unsolicited emails claiming to be from the IRS, see Secure Your Tax Records From Identity Theft, later.

Paid Preparer Must Sign Your Return

Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but doesn't charge you shouldn’t sign your return.

If your paid preparer is self-employed, then they should check the “self-employed” checkbox.

Assemble Your Return

Assemble any schedules and forms behind Form 1040 or 1040-SR in order of the “Attachment Sequence No.” shown in the upper-right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. File your return, schedules, and other attachments on standard size paper. Cutting the paper may cause problems in processing your return. Don’t attach correspondence or other items unless required to do so. Attach Forms W-2 and 2439 to Form 1040 or 1040-SR. If you received a Form W-2c (a corrected Form W-2), attach your original Forms W-2 and any Forms W-2c. Attach Forms W-2G and 1099-R to Form 1040 or 1040-SR if tax was withheld.

2023
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 are filing a joint return. Their taxable income on Form 1040, line﻿ ﻿15, is $25,300. First, they find the $25,300﻿-﻿25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,599. This is the tax amount they should enter in the entry space on Form 1040, line﻿ ﻿16.

If line 15 (taxable income) is—

At least - 0 But less than - 5,000

At least - 5,000 But less than - 10,000

At least - 10,000 But less than - 15,000

At least - 15,000 But less than - 20,000

At least - 20,000 But less than - 25,000

At least - 25,000 But less than - 30,000

At least - 30,000 But less than - 35,000

At least - 35,000 But less than - 40,000

At least - 40,000 But less than - 45,000

At least - 45,000 But less than - 50,000

At least - 50,000 But less than - 55,000

At least - 55,000 But less than - 60,000

At least - 60,000 But less than - 65,000

At least - 65,000 But less than - 70,000

At least - 70,000 But less than - 75,000

At least - 75,000 But less than - 80,000

At least - 80,000 But less than - 85,000

At least - 85,000 But less than - 90,000

At least - 90,000 But less than - 95,000

At least - 95,000 But less than - 100,000

  $100,000 or over use the Tax Computation Worksheet  

2023 Tax Computation Worksheet—Line﻿ ﻿16

See the instructions for line﻿ ﻿16 to see if you must use the worksheet below to figure your tax.

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule﻿ ﻿D Tax Worksheet, Schedule﻿ ﻿J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the form or worksheet that you are completing.

Section A—Use if your filing status is Single. Complete the row below that applies to you.

Taxable income.
If line﻿ ﻿15 is—

(a)
Enter the amount from line﻿ ﻿15

(b)
Multiplication amount

(c)
Multiply
(a) by (b)

(d)
Subtraction amount

Tax.
Subtract (d) from (c). Enter the result here and on the entry space on line﻿ ﻿16.

At least $100,000 but not over $182,100

 $

  × 24% (0.24)

 $

 $﻿ ﻿6,600.00

 $

Over $182,100 but not over $231,250

 $

  × 32% (0.32)

 $

 $﻿ ﻿21,168.00

 $

Over $231,250 but not over $578,125

 $

  × 35% (0.35)

 $

 $﻿ ﻿28,105.50

 $

Over $578,125

 $

 × 37% (0.37)

 $

$﻿ ﻿39,668.00

 $

Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse. Complete the row below that applies to you.

Taxable income.
If line﻿ ﻿15 is—

(a)
Enter the amount from line﻿ ﻿15

(b)
Multiplication amount

(c)
Multiply
(a) by (b)

(d)
Subtraction amount

Tax.
Subtract (d) from (c). Enter the result here and on the entry space on line﻿ ﻿16.

At least $100,000 but not over $190,750

 $

× 22% (0.22)

 $

 $﻿ ﻿9,385.00

 $

Over $190,750 but not over $364,200

 $

 × 24% (0.24)

 $

 $﻿ ﻿13,200.00

 $

Over $364,200 but not over $462,500

 $

 × 32% (0.32)

 $

 $﻿ ﻿42,336.00

 $

Over $462,500 but not over $693,750

 $

 × 35% (0.35)

 $

 $﻿ ﻿56,211.00

 $

Over $693,750

 $

× 37% (0.37)

 $

$﻿ ﻿70,086.00

 $

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.

Taxable income.
If line﻿ ﻿15 is—

(a)
Enter the amount from line﻿ ﻿15

(b)
Multiplication amount

(c)
Multiply
(a) by (b)

(d)
Subtraction amount

Tax.
Subtract (d) from (c). Enter the result here and on the entry space on line﻿ ﻿16.

At least $100,000 but not over $182,100

 $

 × 24% (0.24)

 $

 $﻿ ﻿6,600.00

 $

Over $182,100 but not over $231,250

 $

 × 32% (0.32)

 $

 $﻿ ﻿21,168.00

 $

Over $231,250 but not over $346,875

 $

 × 35% (0.35)

 $

 $﻿ ﻿28,105.50

 $

Over $346,875

 $

× 37% (0.37)

 $

$﻿ ﻿35,043.00

 $

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.

Taxable income.
If line﻿ ﻿15 is—

(a)
Enter the amount from line﻿ ﻿15

(b)
Multiplication amount

(c)
Multiply
(a) by (b)

(d)
Subtraction amount

Tax.
Subtract (d) from (c). Enter the result here and on the entry space on line﻿ ﻿16.

At least $100,000 but not over $182,100

 $

 × 24% (0.24)

 $

 $﻿ ﻿8,206.00

 $

Over $182,100 but not over $231,250

 $

 × 32% (0.32)

 $

 $﻿ ﻿22,774.00

 $

Over $231,250 but not over $578,100

 $

 × 35% (0.35)

 $

 $﻿ ﻿29,711.50

 $

Over $578,100

 $

× 37% (0.37)

 $

$﻿ ﻿41,273.50

 $

General Information

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

Voter Registration

Do you need to check or update your voter registration? Visit Vote.gov to confirm with your state election office.

How To Avoid Common Mistakes

Mistakes can delay your refund or result in notices being sent to you. One of the best ways to file an accurate return is to file electronically. Tax software does the math for you and will help you avoid mistakes. You may be eligible to use free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details. Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e-file.

File your return on a standard size sheet of paper. Cutting the paper may cause problems in processing your return.

Make sure you entered the correct name and social security number (SSN) for each dependent you claim in the Dependents section. Check that each dependent's name and SSN agrees with the dependent’s social security card. For each child under age 17 who is a qualifying child for the child tax credit or each dependent who qualifies you for the credit for other dependents, make sure you checked the appropriate box in column (4) of the Dependents section.

Check your math, especially for the child tax credit, earned income credit (EIC), taxable social security benefits, total income, itemized deductions or standard deduction, taxable income, total tax, federal income tax withheld, and refund or amount you owe.

Be sure you used the correct method to figure your tax. See the instructions for line﻿ ﻿16.

Be sure to enter your SSN in the space provided on page 1 of Form 1040 or 1040-SR. If you are married filing a joint or separate return, also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your social security card.

Make sure your name and address are correct. Enter your (and your spouse's) name in the same order as shown on your last return.

If you live in an apartment, be sure to include your apartment number in your address.

If you are taking the standard deduction, see the instructions for line﻿ ﻿12 to be sure you entered the correct amount.

If you received capital gain distributions but weren't required to file Schedule﻿ ﻿D, make sure you checked the box on line﻿ ﻿7.

If you are taking the EIC, be sure you used the correct column of the EIC Table for your filing status and the number of qualifying children you have who have valid SSNs.

Remember to sign and date Form 1040 or 1040-SR and enter your occupation(s).

Attach your Form(s) W-2 and other required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your Return, earlier.

If you owe tax and are paying by check or money order, be sure to include all the required information on your payment. See the instructions for line﻿ ﻿37 for details.

Make sure to check Where Do You File? before mailing your return. Over the next several years, the IRS will be reducing the number of paper tax return processing sites. Because of this, you may need to mail your return to a different address than you have in the past.

Don’t file more than one original return for the same year, even if you haven't gotten your refund or haven't heard from the IRS since you filed. Filing more than one original return for the same year, or sending in more than one copy of the same return (unless we ask you to do so), could delay your refund.

Make sure that if you, your spouse with whom you are filing a joint return, or your dependent was enrolled in Marketplace coverage, and advance payments of the premium tax credit were made for the coverage, that you attach Form 8962. For tax years other than 2020, you may have to repay excess advance payments, even if someone else enrolled you, your spouse, or your dependent in the Marketplace coverage. Excess advance payments may also have to be repaid if you enrolled someone in Marketplace coverage, you don't claim that individual as a dependent, and no one else claims that individual as a dependent. See the instructions for Schedule 2, line﻿ ﻿2, and the Instructions for Form 8962. You or whoever enrolled you should have received Form 1095-A from the Marketplace with information about who was covered and any advance payments of the premium tax credit.

Innocent Spouse Relief

Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits; (b) you are divorced, separated, or no longer living with your spouse; or (c) given all the facts and circumstances, it wouldn't be fair to hold you liable for the tax. You may also qualify for relief if you were a married resident of a community property state but didn't file a joint return and are now liable for an unpaid or understated tax. File Form 8857 to request relief. In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Don’t file Form 8857 with your Form 1040 or 1040-SR. For more information, see Pub. 971 and Form 8857, or you can call the Innocent Spouse office toll free at 855﻿-﻿851﻿-﻿2009.

Income Tax Withholding and Estimated Tax Payments for 2024

You can use the Tax Withholding Estimator instead of Pub. 505 or the worksheets included with Form W-4 or W-4P to determine whether you need to have your withholding increased or decreased.

In general, you don’t have to make estimated tax payments if you expect that your 2024 Form 1040 or 1040-SR will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2024 is $1,000 or more, see Form 1040-ES and Pub. 505 for a worksheet you can use to see if you have to make estimated tax payments. For more details, see Pub. 505.

Secure Your Tax Records From Identity Theft

All taxpayers can now apply for an Identity Protection PIN (IP PIN). Use theGet An IP PIN tool on IRS.gov to request an IP PIN, file Form 15227 if your AGI on your last filed return is less than $73,000 ($146,000 if married filing jointly), or make an appointment to visit a Taxpayer Assistance Center.

Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), or other identifying information, without your permission to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:

Protect your SSN,

Ensure your employer is protecting your SSN, and

Be careful when choosing a tax return preparer.

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. For more information, see Pub. 5027.

If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/IdentityTheft to learn what steps you should take.

Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that haven't been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 877﻿-﻿777﻿-﻿4778. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800﻿-﻿829﻿-﻿4059. Deaf or hard-of-hearing individuals can also contact the IRS through Telecommunications Relay Services at FCC.gov/TRS.

Protect yourself from suspicious emails, phishing schemes, and phone scams.

Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS doesn't initiate contact with taxpayers via emails. Also, the IRS doesn't request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. For more information, go to IRS.gov/Phishing. You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll free at 800﻿-﻿366﻿-﻿4484. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800﻿-﻿877﻿-﻿8339. You can forward suspicious emails to the Federal Trade Commission (FTC) at spam@uce.gov or report them at ftc.gov/complaint. You can contact them at www.ftc.gov/idtheft or 877-IDTHEFT (877﻿-﻿438﻿-﻿4338). If you have been the victim of identity theft, see www.IdentityTheft.gov and Pub. 5027. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 866﻿-﻿653﻿-﻿4261.

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

You can report a phone scam to the Treasury Inspector General for Tax Administration at IRS Impersonation Scam Reporting or the FTC using the FTC Complaint Assistant at FTC.gov. Add “IRS Telephone Scam” in the notes.

How Do You Make a Gift To Reduce Debt Held By the Public?

If you wish to do so, make a check payable to “Bureau of the Fiscal Service.” You can send it to: Bureau of the Fiscal Service, Attn: Dept G, P.O. Box 2188, Parkersburg, WV 26106﻿-﻿2188. Or you can enclose the check with your income tax return when you file. In the memo section of the check, make a note that it is a gift to reduce the debt held by the public. Don’t add your gift to any tax you may owe. See the instructions for line﻿ ﻿37 for details on how to pay any tax you owe. For information on how to make this type of gift online, go to TreasuryDirect.gov/Help-Center/Public-Debt-FAQs/#DebtFinance and click on “How do you make a contribution to reduce the debt?”

You may be able to deduct this gift on your 2024 tax return.

How Long Should Records Be Kept?

Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see chapter﻿ ﻿1 of Pub. 17.

Amended Return

File Form 1040-X to change a return you already filed. Generally, to timely claim a refund on your amended return, Form 1040-X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040-X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.

 You can file Form 1040-X electronically with tax filing software to amend Forms 1040 and 1040-SR. See IRS.gov/Filing/Amended-Return-Frequently-Asked-Questions for more information.

Use the Where's My Amended Return application on IRS.gov to track the status of your amended return. It can take up to 3 weeks from the date you mailed it to show up in our system.

Need a Copy of Your Tax Return Information?

Tax return transcripts are free and are generally used to validate income and tax filing status for mortgage applications, student and small business loan applications, and during tax return preparation. To get a free transcript:

Visit IRS.gov/Transcript,

Use Form 4506-T or 4506T-EZ, or

Call us at 800﻿-﻿908﻿-﻿9946.

If you need a copy of your actual tax return, use Form 4506. There is a fee for each return requested. See Form 4506 for the current fee. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived.

Past Due Returns

If you or someone you know needs to file past due tax returns, use Tax Topic 153 or go to IRS.gov/Individuals for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040 and 1040-SR instructions. For example, if you are filing a 2020 return in 2024, use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.

How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

Preparing and filing your tax return.

After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

Free options for tax preparation.

Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800﻿-﻿906﻿-﻿9887 for information on free tax return preparation.

TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource (MilitaryOneSource.mil/MilTax).

Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income.

Using online tools to help prepare your return.

Go to IRS.gov/Tools for the following.

The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the earned income credit (EIC).

The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number (EIN) at no cost.

The Tax Withholding Estimator (IRS.gov/W4App) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

The First-Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and account balance.

The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule﻿ ﻿A (Form 1040).

Getting answers to your tax questions.

On IRS.gov, you can get up-to-date information on current events and changes in tax law.

IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.

IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.

IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

You may also be able to access tax information in your e-filing software.

Need someone to prepare your tax return?

There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, any many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

Primarily responsible for the overall substantive accuracy of your return,

Required to sign the return, and

Required to include their preparer tax identification number (PTIN).

CautionAlthough the tax preparer always signs the return, you’re ultimately responsible for providing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Employers can register to use Business Services Online.

The Social Security Administration (SSA) offers online services at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement.

IRS social media.

Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

Youtube.com/irsvideos.

Youtube.com/irsvideosmultilingua.

Youtube.com/irsvideosASL.

Watching IRS videos.

The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.

Online tax information in other languages.

You can find information on IRS.gov/MyLanguage if English isn’t your native language.

Free Over-the-Phone Interpreter (OPI) Service.

The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Accessibility Helpline available for taxpayers with disabilities.

Taxpayers who need information about accessibility services can call 833﻿-﻿690﻿-﻿0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp.

Note. Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

Standard Print.

Large Print.

Braille.

Audio (MP3).

Plain Text File (TXT).

Braille Ready File (BRF).

Disasters.

Go to IRS.gov/DisasterRelief to review the available disaster tax relief.

Getting tax forms and publications.

Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can to go IRS.gov/OrderForms to place an order.

Getting tax publications and instructions in eBook format.

Download and view popular tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks.

Note. IRS eBooks have been tested using Apple’s iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

Access your online account (individual taxpayers only).

Go to IRS.gov/Account to securely access information about your federal tax account.

View the amount you owe and a breakdown by tax year.

See payment plan details or apply for a new payment plan.

Make a payment or view 5 years of payment history and any pending or scheduled payments.

Access your tax records, including key data from your most recent tax return, and transcripts.

View digital copies of select notices from the IRS.

Approve or reject authorization requests from tax professionals.

View your address on file or manage your communication preferences.

Get a transcript of your return.

With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account.

Tax Pro Account.

This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount.

Using direct deposit.

The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov.DirectDeposit for more information on where to find a bank or credit union that can open an account online.

Reporting and resolving your tax-related identity theft issues.

Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN.

Ways to check on the status of your refund.

Go to IRS.gov/Refunds.

Download the official IRS2Go app to your mobile device to check your refund status.

Call the automated refund hotline at 800﻿-﻿829﻿-﻿1954. See Refund Information, later.

Making a tax payment.

Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit Card, Credit Card, or Digital Wallet: Choose an approved payment processor to pay online or by phone.

Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.

Check or Money Order: Mail your payment to the address listed on the notice or instructions.

Cash: You may be able to pay your taxes with cash at a participating retail store.

Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order.

What if I can’t pay now?

Go to IRS.gov/Payments for more information about your options.

Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can't pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC.

Filing an amended return.

Go to IRS.gov/Form1040X for information and updates.

Checking the status of your amended return.

Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

CautionIt can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks.

Understanding an IRS notice or letter you’ve received.

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

Responding to an IRS notice or letter.

You can now upload responses to all notices and letters using the Document Upload Tool. For notices that require additional action, taxpayers will be redirected appropriately on IRS.gov to take further action. To learn more about the tool, go to IRS.gov/Upload.

Note. You can use Schedule﻿ ﻿LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters in English, until they are translated to your preferred language.

Contacting your local TAC.

Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

Interest and Penalties

You don’t have to figure the amount of any interest or penalties you may owe. We will send you a bill for any amount due.

If you choose to include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040 or 1040-SR, page 2. Don’t include interest or penalties (other than the estimated tax penalty) in the amount you owe on line﻿ ﻿37. For more information on the estimated tax penalty, see Line﻿ ﻿38, earlier.

Interest

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

Penalties

Late filing.

If you don’t file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you have a reasonable explanation for filing late, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $485 or the amount of any tax you owe, whichever is smaller.

Late payment of tax.

If you pay your taxes late, the penalty is usually ﻿ ﻿1﻿/﻿2 of 1% of the unpaid amount for each month or part of a month the tax isn't paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments.

Frivolous return.

In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that doesn't contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010﻿-﻿33, 2010﻿-﻿17 I.R.B. 609, available at IRS.gov/irb/2010﻿-﻿17_IRB#NOT-2010﻿-﻿33.

Other.

Other penalties can be imposed for, among other things, negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 17 for details on some of these penalties.

Refund Information

To check the status of your refund, go to IRS.gov/Refunds or use the free IRS2Go app, 24 hours a day, 7 days a week. Information about your refund will generally be available within 24 hours after the IRS receives your e-filed return or 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status.

The IRS can’t issue refunds before mid-February 2024 for returns that claim the earned income credit or the additional child tax credit. This delay applies to the entire refund, not just the portion associated with these credits.

To use Where's My Refund, have a copy of your tax return handy. You will need to enter the following information from your return:

Your social security number (or individual taxpayer identification number),

Your filing status, and

The exact whole dollar amount of your refund.

Where's My Refund will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.

Updates to refund status are made once a day—usually at night.

If you don’t have Internet access, you can call 800﻿-﻿829﻿-﻿1954, 24 hours a day, 7 days a week, for automated refund information. Our phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return.

Don’t send in a copy of your return unless asked to do so.

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

Where's My Refund doesn't track refunds that are claimed on an amended tax return.

Refund information is also available in Spanish at IRS.gov/Spanish and 800﻿-﻿829﻿-﻿1954.

Instructions for Schedule 1 Additional Income and Adjustments to Income

General Instructions

Use Schedule 1 to report income or adjustments to income that can’t be entered directly on Form 1040, 1040-SR, or 1040-NR.

Additional income is entered on Schedule 1, Part I. The amount on line﻿ ﻿10 of Schedule 1 is entered on Form 1040, 1040-SR, or 1040-NR, line﻿ ﻿8.

Adjustments to income are entered on Schedule 1, Part II. The amount on line﻿ ﻿26 is entered on Form 1040, 1040-SR, or 1040-NR, line﻿ ﻿10.

Additional Income

Line 1

Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

None of your refund is taxable if, in the year you paid the tax, you either (a) didn't itemize deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.

If you received a refund, credit, or offset of state or local income taxes in 2023, you may be required to report this amount. If you didn't receive a Form 1099-G, check with the government agency that made the payments to you. Your 2023 Form 1099-G may have been made available to you only in an electronic format, and you will need to get instructions from the agency to retrieve this document. Report any taxable refund you received even if you didn't receive Form 1099-G.

If you chose to apply part or all of the refund to your 2023 estimated state or local income tax, the amount applied is treated as received in 2023. If the refund was for a tax you paid in 2022 and you deducted state and local income taxes on your 2022 Schedule﻿ ﻿A, use the State and Local Income Tax Refund Worksheet in these instructions to see if any of your refund is taxable.

Exception.

See Itemized Deduction Recoveries in Pub. 525 instead of using the State and Local Income Tax Refund Worksheet in these instructions if any of the following applies.

You received a refund in 2023 that is for a tax year other than 2022.

You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2023 of an amount deducted or credit claimed in an earlier year.

You had taxable income on your 2022 Form 1040 or 1040-SR, line﻿ ﻿15, but no tax on your Form 1040 or 1040-SR, line﻿ ﻿16, because of the 0% tax rate on net capital gain and qualified dividends in certain situations.

Your 2022 state and local income tax refund is more than your 2022 state and local income tax deduction minus the amount you could have deducted as your 2022 state and local general sales taxes.

You made your last payment of 2022 estimated state or local income tax in 2023.

You owed alternative minimum tax in 2022.

You couldn't use the full amount of credits you were entitled to in 2022 because the total credits were more than the amount shown on your 2022 Form 1040 or 1040-SR, line﻿ ﻿16.

You could be claimed as a dependent by someone else in 2022.

You received a refund because of a jointly filed state or local income tax return, but you aren't filing a joint 2023 Form 1040 or 1040-SR with the same person.

Lines 2a and 2b

Alimony Received

Line﻿ ﻿2a

Enter amounts received as alimony or separate maintenance pursuant to a divorce or separation agreement entered into on or before December 31, 2018, unless that agreement was changed after December 31, 2018, to expressly provide that alimony received isn't included in your income. Alimony received is not included in your income if you entered into a divorce or separation agreement after December 31, 2018. If you are including alimony in your income, you must let the person who made the payments know your social security number. If you don’t, you may have to pay a penalty. For more details, see Pub. 504.

If you are including alimony payments from more than one divorce or separation agreement in your income, enter the total of all alimony received on line﻿ ﻿2a.

Line﻿ ﻿2b

On line﻿ ﻿2b, enter the month and year of your original divorce or separation agreement that relates to the alimony payment, if any, reported on line﻿ ﻿2a.

If you have alimony payments from more than one divorce or separation agreement, on line﻿ ﻿2b enter the month and year of the divorce or separation agreement for which you received the most income. Attach a statement listing the month and year of the other agreements.

Line 3

Business Income or (Loss)

If you operated a business or practiced your profession as a sole proprietor, report your income and expenses on Schedule﻿ ﻿C.

State and Local Income Tax Refund Worksheet—Schedule 1, Line﻿ ﻿1

Before you begin:

Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 525 to figure if any of your refund is taxable.

1.

Enter the income tax refund fromForm(s) 1099-G (or similar statement). But don’t enter more than the amount of your state and local income taxes shown on your 2022 Schedule﻿ ﻿A, line﻿ ﻿5d

1.

2.

Is the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property taxes paid in 2022 (generally, this is the amount reported on your 2022 Schedule﻿ ﻿A, line﻿ ﻿5d), more than the amount on your 2022 Schedule﻿ ﻿A, line﻿ ﻿5e?

⎕No.

Enter the amount from line﻿ ﻿1 on line﻿ ﻿3 and go to line﻿ ﻿4.

2.

⎕Yes.

Subtract the amount on your 2022 Schedule﻿ ﻿A, line﻿ ﻿5e, from the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property taxes paid in 2022 (generally, this is the amount reported on your 2022 Schedule﻿ ﻿A, line﻿ ﻿5d).

3.

 Is the amount on line﻿ ﻿1 more than the amount on line﻿ ﻿2?

⎕No.

Stop reading here. This doen't apply to you  None of your refund is taxable.

3.

⎕Yes.

Subtract line﻿ ﻿2 from line﻿ ﻿1.

4.

Enter your total itemized deductions from your 2022 Schedule﻿ ﻿A, line﻿ ﻿17.

4.

Note. If the filing status on your 2022 Form 1040 or 1040-SR was married filing separately and your spouse itemized deductions in 2022, skip lines 5 through 7, enter the amount from line﻿ ﻿4 on line﻿ ﻿8, and go to line﻿ ﻿9.

5.

Enter the amount shown below for the filing status claimed on your
2022 Form 1040 or 1040-SR.

Single or married filing separately—$12,950

Married filing jointly or qualifying surviving spouse—$25,900

Head of household—$19,400

5.

6.

Check any boxes that apply.*

⎕ You were born before January 2, 1958.

⎕ You are blind.

⎕ Spouse was born before January 2, 1958.

⎕Spouse is blind.

No boxes checked. Enter -0-.

Multiply the number of boxes checked by $1,400 ($1,750 if your 2022 filing status was single or head of household).

6.

*If your filing status is married filing separately, you can check the boxes for your spouse only if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

7.

Add lines 5 and 6

7.

8.

Is the amount on line﻿ ﻿7 less than the amount on line﻿ ﻿4?

⎕No.

Stop reading here. This doen't apply to you  None of your refund is taxable.

⎕Yes.

 Subtract line﻿ ﻿7 from line﻿ ﻿4

8.

9.

Taxable part of your refund. Enter the smaller of line﻿ ﻿3 or line﻿ ﻿8 here and on Schedule 1, line﻿ ﻿1

9.

Line﻿ ﻿4

Other Gains or (Losses)

If you sold or exchanged assets used in a trade or business, see the Instructions for Form 4797.

Line﻿ ﻿7

Unemployment Compensation

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2023. Report this amount on line﻿ ﻿7.

If the amount reported in box 1 of your Form(s) 1099-G is incorrect, report on line﻿ ﻿7 only the actual amount of unemployment compensation paid to you in 2023.

If you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you report on line﻿ ﻿7 by those contributions. If you are itemizing deductions, see the instructions on Form 1099-G.

If you received an overpayment of unemployment compensation in 2023 and you repaid any of it in 2023, subtract the amount you repaid from the total amount you received. Enter the result on line﻿ ﻿7. Also enter “Repaid” and the amount you repaid on the dotted line next to line﻿ ﻿7. If, in 2023, you repaid more than $3,000 of unemployment compensation that you included in gross income in an earlier year, see Repayments in Pub. 525 for details on how to report the payment.

If you received unemployment compensation in 2023, your state may issue an electronic Form 1099-G instead of it being mailed to you. Check your state's unemployment compensation website for more information.

Lines 8a Through 8z

Other Income

Do not report on lines 8a through 8z any income from self-employment or fees received as a notary public. Instead, you must use Schedule﻿ ﻿C, even if you don’t have any business expenses. Also don’t report on lines 8a through 8z any nonemployee compensation shown on Form 1099-MISC, 1099-NEC, or 1099-K (unless it isn't self-employment income, such as income from a hobby or a sporadic activity). Instead, see the Instructions for Recipient included on Form 1099-MISC, 1099-NEC, or 1099-K to find out where to report that income. For more information about what is being reported on Form 1099-K, see the Instructions for Payee included on that form and visit IRS.gov/1099K.

Line﻿ ﻿8a

Net operating loss (NOL) deduction.

Enter any NOL deduction from an earlier year. Enter the amount in the preprinted parentheses (as a negative number). The amount of your deduction will be subtracted from the other amounts of income listed on lines 8b through 8z. See Pub. 536 for details.

Line﻿ ﻿8b

Gambling.

Enter any gambling winnings. Gambling winnings include lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule﻿ ﻿A, line﻿ ﻿16.

TipAttach Form(s) W-2G to Form 1040 or 1040-SR if any federal income tax was withheld.

Line﻿ ﻿8c

Cancellation of debt.

Enter any canceled debt. Canceled debt may be shown in box 2 of Form 1099-C. However, part or all of your income from cancellation of debt may be nontaxable. See Pub. 4681 or go to IRS.gov and enter “canceled debt” or “foreclosure” in the search box.

Line﻿ ﻿8d

Foreign earned income exclusion and housing exclusion from Form 2555.

Enter the amount of your foreign earned income and housing exclusion from Form 2555, line﻿ ﻿45. Enter the amount in the preprinted parentheses (as a negative number). The amount from Form 2555, line﻿ ﻿45, will be subtracted from the other amounts of income listed on lines 8a through 8c and lines 8e through 8z. Complete the Foreign Earned Income Tax Worksheet if you enter an amount on Form 2555, line﻿ ﻿45.

Line﻿ ﻿8e

Income from Form 8853.

Enter the total of the amounts from Form 8853, lines 8, 12, and 26. See Pub. 969.

CautionYou may have to pay an additional tax if you received a taxable distribution from an Archer MSA or Medicare Advantage MSA. See the Instructions for Form 8853.

Line﻿ ﻿8f

Income from Form 8889.

Enter the total of the amounts from Form 8889, lines 16 and 20.

CautionYou may have to pay an additional tax if you received a taxable distribution from a health savings account. See the Instructions for Form 8889.

Line﻿ ﻿8h

Jury duty pay.

Enter any jury duty pay and see the instructions for line﻿ ﻿24a.

Line﻿ ﻿8i

Prizes and awards.

Enter prizes and awards but see the instructions for line﻿ ﻿8m, Olympic and Paralympic medals and USOC prize money, later.

Line﻿ ﻿8j

Activity not engaged in for profit income.

See Pub. 525.

Line﻿ ﻿8k

Stock options.

Enter any income from the exercise of stock options not otherwise reported on Form 1040 or 1040-SR, line﻿ ﻿1h.

Line﻿ ﻿8l

Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property.

Also see the instructions for line﻿ ﻿24b, later.

Line﻿ ﻿8m

Olympic and Paralympic medals and USOC prize money.

The value of Olympic and Paralympic medals and the amount of United States Olympic Committee (USOC) prize money you receive on account of your participation in the Olympic or Paralympic Games may be nontaxable. These amounts should be reported to you in box 3 of Form 1099-MISC. To see if these amounts are nontaxable, first figure your adjusted gross income, including the amount of your medals and prize money.

If your adjusted gross income is not more than $1,000,000 ($500,000 if married filing separately), these amounts are nontaxable and you should include the amount in box 3 of Form 1099-MISC on line﻿ ﻿8m, then subtract it by including it on line﻿ ﻿24c.

Line﻿ ﻿8n

Section 951(a) inclusion.

Section 951 generally requires that a U.S. shareholder of a controlled foreign corporation include in income its pro rata share of the corporation's subpart F income and its amount determined under section 956. Enter on line﻿ ﻿8n from your Forms 5471 the sum of any amounts reported on Schedule﻿ ﻿I, lines 1a through h and line﻿ ﻿2. Remember to attach copies of your Forms 5471 to your return.

Line﻿ ﻿8o

Section 951A(a) inclusion.

Section 951A generally requires that a U.S. shareholder of a controlled foreign corporation include in income its global intangible low-taxed income (GILTI). Enter on line﻿ ﻿8o from your Forms 8992 the sum of any amounts reported on Part II, line﻿ ﻿5. Remember to attach copies of your Forms 8992.

CautionIf you made a section 962 election and have an income inclusion under section 951 or 951A, do not report that income on line﻿ ﻿8n or 8o, as applicable. Instead, report the tax with respect to the section 962 election on Form 1040 or 1040-SR, line﻿ ﻿16, and attach a statement showing how you figured the tax that includes the gross amounts of section 951 and section 951A income.

Line﻿ ﻿8p

461(l) excess business loss adjustment.

Enter the amount of your excess business loss from Form 461, line﻿ ﻿16.

Line﻿ ﻿8q

Taxable distributions from an ABLE account.

Distributions from this type of account may be taxable if (a) they are more than the designated beneficiary's qualified disability expenses, and (b) they were not included in a qualified rollover. See Pub. 907 for more information.

CautionYou may have to pay an additional tax if you received a taxable distribution from an ABLE account. See the Instructions for Form 5329.

Line﻿ ﻿8r

Scholarship and fellowship grants not reported on Form W-2.

Enter the amount of scholarship and fellowship grants not reported on Form W-2. However, if you were a degree candidate, include on line﻿ ﻿8r only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line﻿ ﻿8r.

Line﻿ ﻿8s

Nontaxable amount of Medicaid waiver payments included on Form 1040, line﻿ ﻿1a or 1d.

Certain Medicaid waiver payments you received for caring for someone living in your home with you may be nontaxable. If nontaxable payments were reported to you in box 1 of Form(s) W-2, report the amount on Form 1040 or 1040-SR, line﻿ ﻿1a. If you did not receive a Form W-2 for nontaxable payments, or you received nontaxable payments that you didn’t report on line﻿ ﻿1a, and choose to include nontaxable amounts in earned income for purposes of claiming a credit or other tax benefit, report the amount on Form 1040 or 1040-SR, line﻿ ﻿1d. Then, on line﻿ ﻿8s enter the total amount of the nontaxable payments reported on Form 1040 or 1040-SR, line﻿ ﻿1a or 1d, in the entry space in the preprinted parentheses (as a negative number). For more information about these payments, see Pub. 525.

Line﻿ ﻿8t

Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan.

Enter the amount that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental 457 plan. This may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer or the payer for the amount received.

Line﻿ ﻿8u

Wages earned while incarcerated.

Enter the amount that you received for services performed while an inmate in a penal institution. You may receive Form(s) W-2 or Form(s) 1099.

Line﻿ ﻿8z

Other income.

Use line﻿ ﻿8z to report any taxable income not reported elsewhere on your return or other schedules. List the type and amount of income. If necessary, include a statement showing the required information. For more details, see Miscellaneous Income in Pub. 525.

TIPIf you received a Form 1099-K for a personal item that you sold at a gain, don’t report this amount on line﻿ ﻿8z, instead report it as you would report any other capital gain on Form 8949 and Schedule﻿ ﻿D.

Examples of income to report on line﻿ ﻿8z include the following.

Reimbursements or other amounts received for items deducted in an earlier year, such as medical expenses, real estate taxes, general sales taxes, or home mortgage interest. See Recoveries in Pub. 525 for details on how to figure the amount to report.

Reemployment trade adjustment assistance (RTAA) payments. These payments should be shown in box 5 of Form 1099-G.

Loss on certain corrective distributions of excess deferrals. See Retirement Plan Contributions in Pub. 525.

Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.

Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible personal property. See Fractional Interest in Tangible Personal Property in Pub. 526. Interest and an additional 10% tax apply to the amount of the recapture. See the instructions for Schedule 2, line﻿ ﻿17g.

Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property within 3 years of the contribution. See Recapture if no exempt use in Pub. 526.

Taxable part of disaster relief payments. See Pub. 525 to figure the taxable part, if any. If any of your disaster relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable part.

Taxable distributions from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Distributions from these accounts may be taxable if (a) in the case of distributions from a QTP, they are more than the qualified higher education expenses of the designated beneficiary in 2023 or, in the case of distributions from an ESA, they are more than the qualified education expenses of the designated beneficiary in 2023; and (b) they were not included in a qualified rollover. Nontaxable distributions from these accounts don’t have to be reported on Form 1040 or 1040-SR. This includes rollovers and qualified higher education expenses refunded to a student from a QTP that were recontributed to a QTP with the same designated beneficiary generally within 60 days after the date of refund. See Pub. 970.

CautionYou may have to pay an additional tax if you received a taxable distribution from a Coverdell ESA or a QTP. See the Instructions for Form 5329.

Nontaxable income.

Don’t report any nontaxable income on line﻿ ﻿8z. Examples of nontaxable income include the following.

Child support.

Payments you received to help you pay your mortgage loan under the HFA Hardest Hit Fund or the Homeowner Assistance Fund.

Any Pay-for-Performance Success Payments that reduce the principal balance of your home mortgage under the Home Affordable Modification Program.

Life insurance proceeds received because of someone's death (other than from certain employer-owned life insurance contracts).

Gifts and bequests. You may have to report information on your gifts or bequests on Form 3520, Part IV, if you received:

A gift or bequest from a foreign individual or foreign estate (including foreign persons related to that foreign individual or foreign estate) totaling more than $100,000; or

Amounts totaling more than $18,567 from a foreign corporation or foreign partnership (including foreign persons related to such foreign corporations or foreign partnerships) that you treated as gifts.

See the Instructions for Form 3520.

Form 1099-K loss reporting.

If you sold a personal item at a loss, either report the loss on Form 8949 or report it on line﻿ ﻿8z. If you report the loss on line﻿ ﻿8z, enter the amount of the sale proceeds from Form 1099-K on line﻿ ﻿8z. In the entry space next to line﻿ ﻿8z write “Form 1099-K Personal Item Sold at a Loss” and also enter the amount of the sale proceeds. For example, you bought a couch for $1,000 and sold it through a third-party vendor for $700, which was reported on your Form 1099-K. In the entry space next to line﻿ ﻿8z you would write “Form 1099-K Personal Item Sold at a Loss - $700.” See the instructions for line﻿ ﻿24z.

TiPIf you sold more than one personal item at a loss or received more than one Form 1099-K for personal items you sold at a loss, in the entry space next to line﻿ ﻿8z write “Form(s) 1099-K Personal Items Sold at a Loss” and enter the total amount of the sale proceeds on line﻿ ﻿8z.

Incorrect Form 1099-K.

If you received a Form 1099-K that shows payments you didn’t receive or is otherwise incorrect and you can’t get it corrected, enter the amount from Form 1099-K that was incorrectly reported to you on line﻿ ﻿8z. In the entry space next to line﻿ ﻿8z write “Incorrect Form 1099-K” and also enter the amount that was incorrectly reported to you. For example, if you received a Form 1099-K that incorrectly showed $800 of payments to you, you would enter $800 on line﻿ ﻿8z and in the entry space next to line﻿ ﻿8z you would write “Incorrect Form 1099-K - $800.” See the instructions for line﻿ ﻿24z.

Adjustments to Income

Line﻿ ﻿11

Educator Expenses

If you were an eligible educator in 2023, you can deduct on line﻿ ﻿11 up to $300 of qualified expenses you paid in 2023. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $600. However, neither spouse can deduct more than $300 of their qualified expenses on line﻿ ﻿11. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.

Qualified expenses include ordinary and necessary expenses paid:

For professional development courses you have taken related to the curriculum you teach or to the students you teach; or

In connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom.

An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense doesn’t have to be required to be considered necessary.

Qualified expenses include amounts paid or incurred in 2023 for personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus.

Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or physical education.

You must reduce your qualified expenses by the following amounts.

Excludable U.S. series EE and I savings bond interest from Form 8815.

Nontaxable qualified tuition program earnings or distributions.

Any nontaxable distribution of Coverdell education savings account earnings.

Any reimbursements you received for these expenses that weren’t reported to you in box 1 of your Form W-2.

For more details, use Tax Topic 458 or see Pub. 529.

Line﻿ ﻿12

Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials

Include the following deductions on line﻿ ﻿12.

Certain business expenses of National Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reserve member.

Performing-arts-related expenses as a qualified performing artist.

Business expenses of fee-basis state or local government officials.

For more details, see Form 2106.

Line﻿ ﻿13

Health Savings Account (HSA) Deduction

You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2023. See Form 8889.

Line﻿ ﻿14

Moving Expenses

You can deduct moving expenses if you are a member of the Armed Forces on active duty and due to a military order you move because of a permanent change of station. Use Tax Topic 455 or see Form 3903.

Line﻿ ﻿15

Deductible Part of Self-Employment Tax

If you were self-employed and owe self-employment tax, fill in Schedule﻿ ﻿SE to figure the amount of your deduction. The deductible part of your self-employment tax is on line﻿ ﻿13 of Schedule﻿ ﻿SE.

Line﻿ ﻿16

Self-Employed SEP, SIMPLE, and Qualified Plans

If you were self-employed or a partner, you may be able to take this deduction. See Pub. 560 or, if you were a minister, Pub. 517.

Line﻿ ﻿17

Self-Employed Health Insurance Deduction

You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents. The insurance can also cover your child who was under age 27 at the end of 2023, even if the child wasn't your dependent. A child includes your son, daughter, stepchild, adopted child, or foster child (defined in Who Qualifies as Your Dependent in the Instructions for Form 1040).

Keep for Your Records Keep for Your Records

Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line﻿ ﻿17

Before you begin:

Be sure you have read the Exceptions in the instructions for this line to see if you can use this worksheet instead of Form 7206 to figure your deduction.

1.

Enter the total amount paid in 2023 for health insurance coverage established under your business

(or the S corporation in which you were a more-than-2% shareholder) for 2023 for you, your spouse, and your dependents. Your insurance can also cover your child who was under age 27 at the end of 2023, even if the child wasn't your dependent. But don’t include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer

1.

2.

Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Schedule 1, lines 15 and 16. Don’t include Conservation Reserve Program payments exempt from self-employment tax

2.

3.

Self-employed health insurance deduction. Enter the smaller of line﻿ ﻿1 or line﻿ ﻿2 here and on
Schedule 1, line﻿ ﻿17. Don’t include this amount in figuring any medical expense deduction on Schedule﻿ ﻿A

3.

*If you used either optional method to figure your net earnings from self-employment, don’t enter your net profit. Instead, enter the amount from Schedule﻿ ﻿SE, line﻿ ﻿4b.

**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation.

One of the following statements must be true.

You were self-employed and had a net profit for the year reported on Schedule﻿ ﻿C or F.

You were a partner with net earnings from self-employment.

You used one of the optional methods to figure your net earnings from self-employment on Schedule﻿ ﻿SE.

You received wages in 2023 from an S corporation in which you were a more-than-2% shareholder. Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2.

The insurance plan must be established under your business. Your personal services must have been a material income-producing factor in the business. If you are filing Schedule﻿ ﻿C or F, the policy can be either in your name or in the name of the business.

If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the premiums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premiums as guaranteed payments.

If you are a more-than-2% shareholder in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages. If the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2023 and you also report the premium payments or reimbursements as wages on Form 1040 or 1040-SR, line﻿ ﻿1a.

But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2023, amounts paid for health insurance coverage for that month can't be used to figure the deduction. Also, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2023, don’t use amounts paid for coverage for that month to figure the deduction.

A qualified small employer health reimbursement arrangement (QSEHRA) is considered to be a subsidized health plan maintained by an employer.

Example. If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you can't use amounts paid for health insurance coverage for September through December to figure your deduction.

Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer can't be used to figure the deduction.

For more details, see Instructions for Form 7206.

If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the amount you can deduct.

Exceptions.

Use Form 7206 instead of the Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if any of the following applies.

You had more than one source of income subject to self-employment tax.

You file Form 2555.

You are using amounts paid for qualified long-term care insurance to figure the deduction.

Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax credit were made or you are claiming the premium tax credit.

Line﻿ ﻿18

Penalty on Early Withdrawal of Savings

The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.

Lines 19a, 19b, and 19c Alimony Paid

Line﻿ ﻿19a

If you made payments to or for your spouse or former spouse under a divorce or separation agreement entered into on or before December 31, 2018, you may be able to take this deduction. You can't take a deduction for alimony payments you made to or for your spouse if you entered into your divorce or separation agreement after December 31, 2018, or if you entered into the agreement on or before December 31, 2018, and the agreement was changed after December 31, 2018, to expressly provide that alimony received is not included in your former spouse's income. Use Tax Topic 452 or see Pub. 504.

Line﻿ ﻿19c

On line﻿ ﻿19c, enter the month and year of your original divorce or separation agreement that relates to this deduction for alimony paid.

Line﻿ ﻿20

IRA Deduction

If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2023, you must report them on Form 8606.

You are entitled to a deduction to your IRA contribution regardless of age.

If you made contributions to a traditional IRA for 2023, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on Schedule 1, line﻿ ﻿2a. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590-A. A statement should be sent to you by May 31, 2024, that shows all contributions to your traditional IRA for 2023.

Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet.

You can't deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for Schedule 3, line﻿ ﻿4.

If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2023, don’t use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590-A to figure the amount, if any, of your IRA deduction.

You can’t deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts aren't included as income in box 1 of your Form W-2.

If you made contributions to your IRA in 2023 that you deducted for 2022, don’t include them in the worksheet.

If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 1 of Form 1099-NEC, don’t include that income on line﻿ ﻿8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15 of Form 1099-MISC. If it isn't, contact your employer or the payer for the amount of the income.

You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line﻿ ﻿20.

Don’t include rollover contributions in figuring your deduction. Instead, see the instructions for Form 1040 or 1040-SR, lines 4a and 4b.

Don't include trustees' fees that were billed separately and paid by you for your IRA.

Don’t include any repayments of qualified reservist distributions. You can't deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590-A.

If the total of your IRA deduction on line﻿ ﻿20 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2023, see Pub. 590-A for special rules.

Were You Covered by a Retirement Plan?

If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you can't deduct them. In any case, the income earned on your IRA contributions isn't taxed until it is paid to you.

The “Retirement plan” box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you weren’t vested in the plan. You are also covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.

If you were covered by a retirement plan and you file Form 2555 or 8815, or you exclude employer-provided adoption benefits, see Pub. 590-A to figure the amount, if any, of your IRA deduction.

Married persons filing separately.

If you weren’t covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2023.

TipYou may be able to take the retirement savings contributions credit. See the Schedule 3, line﻿ ﻿4, instructions.

Keep for Your Records Keep for Your Records

IRA Deduction Worksheet—Schedule 1, Line﻿ ﻿20

Before you begin:

Be sure you have read the instructions for this line. You may not be able to use this worksheet.

Figure any write-in adjustments to be entered on Schedule 1, line﻿ ﻿24z (see the instructions for Schedule 1, line﻿ ﻿24z).

If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” on the dotted line next to Schedule 1, line﻿ ﻿20. If you don’t, you may get a math error notice from the IRS.

Your IRA

Spouse's IRA

1a.

Were you covered by a retirement plan (see Were You Covered by a Retirement Plan)?

1a.

⎕Yes  ⎕No

 b.

If married filing jointly, was your spouse covered by a retirement plan?

1b.

⎕Yes  ⎕No

Next. If you checked “No” on line﻿ ﻿1a (and “No” on line﻿ ﻿1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line﻿ ﻿7a (and line﻿ ﻿7b, if applicable), and go to line﻿ ﻿8.

$6,500, if under age 50 at the end of 2023.

$7,500, if age 50 or older at the end of 2023.

 Otherwise, go to line﻿ ﻿2.

2.

Enter the amount shown below that applies to you.

Single, head of household, or married filing separately and you
  lived apart from your spouse for all of 2023, enter $83,000.

Qualifying surviving spouse, enter $136,000.

2a.

2b.

Married filing jointly, enter $136,000 in both columns. But if you checked
  “No” on either line﻿ ﻿1a or 1b, enter $228,000 for the person who wasn't
  covered by a plan.

Married filing separately and you lived with your spouse at any time in
  2023, enter $10,000.

3.

Enter the amount from Form 1040 or 1040-SR, line﻿ ﻿9

3.

4.

Enter the total of the amounts from Schedule 1, lines 11 through 19a, plus 23 and 25

4.

5.

Subtract line﻿ ﻿4 from line﻿ ﻿3. If married filing jointly, enter the result in both columns

5a.

5b.

6.

Is the amount on line﻿ ﻿5 less than the amount on line﻿ ﻿2?

⎕No.

None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.

⎕Yes.

Subtract line﻿ ﻿5 from line﻿ ﻿2 in each column. Follow the instruction below that applies to you.

If single, head of household, or married filing separately,
  and the result is $10,000 or more, enter the applicable
  amount below on line﻿ ﻿7 for that column and go to line﻿ ﻿8.
   i. $6,500, if under age 50 at the end of 2023.
   ii. $7,500, if age 50 or older at the end of 2023.
  If the result is less than $10,000, go to line﻿ ﻿7.

6a.

6b.

If married filing jointly or qualifying surviving spouse,
  and the result is $20,000 or more ($10,000 or more in the
  column for the IRA of a person who wasn't covered by a
  retirement plan), enter the applicable amount below on
  line﻿ ﻿7 for that column and go to line﻿ ﻿8.
   i. $6,500, if under age 50 at the end of 2023.
   ii. $7,500, if age 50 or older at the end of 2023.
  Otherwise, go to line﻿ ﻿7.

IRA Deduction Worksheet—Continued

Your IRA

Spouse's IRA

7.

Multiply lines 6a and 6b by the percentage below that applies to you. If the result isn't a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.

Single, head of household, or married filing separately, multiply
  by 65% (0.65) (or by 75% (0.75) in the column for the IRA of a person who
  is age 50 or older at the end of 2023).

Married filing jointly or qualifying surviving spouse, multiply by 32.5%
  (0.325) (or by 37.5% (0.375) in the column for the IRA of a person
  who is age 50 or older at the end of 2023). But if you checked “No”
   on either line﻿ ﻿1a or 1b, then in the column for the IRA of the person
   who wasn't covered by a retirement plan, multiply by
  65% (0.65) (or by 75% (0.75) if age 50 or older at the
  end of 2023).

7a.

7b.

8.

Enter the total of your (and your spouse's if filing jointly):

Wages, salaries, tips, etc. Generally, this is the
  amount reported in box 1 of Form W-2. Exceptions
  are explained earlier in these instructions for line﻿ ﻿20.

 8.

Alimony and separate maintenance payments
  reported on Schedule 1, line﻿ ﻿2a.

Nontaxable combat pay. This amount should be
  reported in box 12 of Form W-2 with code Q or
  reported on Form 1040, line﻿ ﻿1i.

9.

Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Schedule 1, lines 15 and 16. If zero or less, enter -0-. For more details, see Pub. 590-A

9.

10.

Add lines 8 and 9

10.

If married filing jointly and line﻿ ﻿10 is less than $13,000 ($14,000 if one spouse is age 50 or older at the end of 2023; $15,000 if both spouses are age 50 or older at the end of 2023), stop here and use the worksheet in Pub. 590-A to figure your IRA deduction.

11.

Enter traditional IRA contributions made, or that will be made by the due date of your 2023 return not counting extensions (April 15, 2024, for most people), for 2023 to your IRA on line﻿ ﻿11a and to your spouse's IRA on line﻿ ﻿11b

11a.

11b.

12.

On line﻿ ﻿12a, enter the smallest of line﻿ ﻿7a, 10, or 11a. On line﻿ ﻿12b, enter the smallest of line﻿ ﻿7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Schedule 1, line﻿ ﻿20. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)

12a.

12b.

Line﻿ ﻿21

Student Loan Interest Deduction

You can take this deduction only if all of the following apply.

You paid interest in 2023 on a qualified student loan (defined later).

Your filing status is any status except married filing separately.

Your modified adjusted gross income (AGI) is less than: $90,000 if single, head of household, or qualifying surviving spouse; $185,000 if married filing jointly. Use lines 2 through 4 of the worksheet in these instructions to figure your modified AGI.

You, or your spouse if filing jointly, aren't claimed as a dependent on someone else's (such as your parent's) 2023 tax return.

Don't include any amount paid from a a distribution of earnings made from a qualified tuition program (QTP) after 2018 to the extent the earnings are treated as tax free because they were used to pay student loan interest.

Use the worksheet in these instructions to figure your student loan interest deduction.

Exception.

Use Pub. 970 instead of the worksheet in these instructions to figure your student loan interest deduction if you file Form 2555 or 4563, or you exclude income from sources within Puerto Rico.

Qualified student loan.

A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals who were eligible students.

Yourself or your spouse.

Any person who was your dependent when the loan was taken out.

Any person you could have claimed as a dependent for the year the loan was taken out except that:

The person filed a joint return;

The person had gross income that was equal to or more than the exemption amount for that year or $4,700 for 2023; or

You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.

However, a loan isn't a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For details, see Pub. 970.

Qualified higher education expenses.

Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. For details, see Pub. 970.

Keep for Your Records Keep for Your Records

Student Loan Interest Deduction Worksheet—Schedule 1, Line﻿ ﻿21

Before you begin:

Figure any write-in adjustments to be entered on Schedule 1, line﻿ ﻿24z (see the instructions for Schedule 1, line﻿ ﻿24z).

Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 970 to figure your deduction.

1.

Enter the total interest you paid in 2023 on qualified student loans (see the instructions for line﻿ ﻿21). Don’t enter more than $2,500

1.

2.

Enter the amount from Form 1040 or 1040-SR, line﻿ ﻿9

2.

3.

Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25

3.

4.

Subtract line﻿ ﻿3 from line﻿ ﻿2

4.

5.

Enter the amount shown below for your filing status.

Single, head of household, or qualifying
  surviving spouse—$75,000

Married filing jointly—$155,000

 5.

6.

Is the amount on line﻿ ﻿4 more than the amount on line﻿ ﻿5?

⎕No.

Skip lines 6 and 7, enter -0- on line﻿ ﻿8, and go to line﻿ ﻿9.

⎕Yes.

Subtract line﻿ ﻿5 from line﻿ ﻿4

6.

7.

Divide line﻿ ﻿6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000

7.

   .

8.

Multiply line﻿ ﻿1 by line﻿ ﻿7

8.

9.

Student loan interest deduction. Subtract line﻿ ﻿8 from line﻿ ﻿1. Enter the result here and on Schedule 1, line﻿ ﻿21.
Don’t include this amount in figuring any other deduction on your return (such as on Schedule﻿ ﻿A, C, E, etc.)

9.

Line﻿ ﻿22

Line﻿ ﻿22 has been reserved for future use.

Line﻿ ﻿23

Archer MSA Deduction

See Form 8853.

Lines 24a Through 24z

Line﻿ ﻿24a

Jury duty pay.

Enter your jury duty pay if you gave the pay to your employer because your employer paid your salary while you served on the jury.

Line﻿ ﻿24b

Enter the deductible expenses related to income reported on line﻿ ﻿8l from the rental of personal property you engaged in for profit but were not in the business of renting such property.

Line﻿ ﻿24c

Enter the nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line﻿ ﻿8m.

Line﻿ ﻿24d

Enter reforestation amortization and expenses (see Instructions for Form 4562).

Line﻿ ﻿24e

Enter repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525).

Line﻿ ﻿24f

Enter contributions to section 501(c)(18)(D) pension plans (see Pub. 525).

Line﻿ ﻿24g

Enter contributions by certain chaplains to section 403(b) plans (see Pub. 517).

Line﻿ ﻿24h

Enter attorney fees and court costs for actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions (see Pub. 525).

Line﻿ ﻿24i

Enter attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income.

Line﻿ ﻿24j

Enter the housing deduction from Form 2555.

Line﻿ ﻿24k

Enter excess deductions of section 67(e) expenses from Schedule﻿ ﻿K-1 (Form 1041), box 11, code A. See the Instructions for Schedule﻿ ﻿K-1 (Form 1041).

Line﻿ ﻿24z

Use line﻿ ﻿24z to report any adjustments not reported elsewhere. List the type and amount of the adjustment.

Form 1099-K loss reporting.

If you sold a personal item at a loss and you did not report the loss on Form 8949, enter the amount of the sale proceeds from Form 1099-K on line﻿ ﻿24z that you reported on line﻿ ﻿8z. In the entry space next to line﻿ ﻿24z write “Form 1099-K Personal Item Sold at a Loss” and also enter the amount of the sale proceeds. For example, you bought a couch for $1,000 and sold it through a third-party vendor for $700, which was reported on your Form 1099-K. On line﻿ ﻿24z you would enter $700 and in the entry space next to line﻿ ﻿24z you would write “Form 1099-K Personal Item Sold at a Loss - $700.” See the instructions for line﻿ ﻿8z.

TIPIf you sold more than one personal item at a loss or received more than one Form 1099-K for personal items you sold at a loss, and you entered the total amount of sale proceeds on line﻿ ﻿8z, you should also enter the total amount of sale proceeds on line﻿ ﻿24z.

Incorrect Form 1099-K.

If you received a Form 1099-K that shows payments you didn't receive or is otherwise incorrect and you can't get it corrected, enter the amount on line﻿ ﻿24z that you reported on line﻿ ﻿8z. In the entry space next to line﻿ ﻿24z write “Incorrect Form 1099-K” and also enter the amount that was incorrectly reported to you. For example, if you received a Form 1099-K that incorrectly showed $800 of payments to you, you would enter $800 on line﻿ ﻿24z and in the entry space next to line﻿ ﻿24z you would write “Incorrect Form 1099-K - $800.” See the instructions for line﻿ ﻿8z.

Instructions for Schedule 2 Additional Taxes

General Instructions

Use Schedule 2 if you have additional taxes that can’t be entered directly on Form 1040, 1040-SR, or 1040-NR.

Include the amount on Schedule 2, line﻿ ﻿3, in the total on Form 1040, 1040-SR, or 1040-NR, line﻿ ﻿17.

Enter the amount on Schedule 2, line﻿ ﻿21, on Form 1040 or 1040-SR, line﻿ ﻿23; or 1040-NR, line﻿ ﻿23b.

Specific Instructions

Line﻿ ﻿1

Alternative Minimum Tax (AMT)

Alternative minimum tax (AMT) exemption amount increased.

The AMT exemption amount is increased to $81,300 ($126,500 if married filing jointly or qualifying surviving spouse; $63,250 if married filing separately). The income levels at which the AMT exemption begins to phase out has increased to $578,150 ($1,156,300 if married filing jointly or qualifying surviving spouse).

If you aren't sure whether you owe the AMT, complete the Worksheet To See if You Should Fill in Form 6251.

Exception.

Fill in Form 6251 instead of using the worksheet if you claimed or received any of the following items.

Accelerated depreciation.

Tax-exempt interest from private activity bonds.

Intangible drilling, circulation, research, experimental, or mining costs.

Amortization of pollution-control facilities or depletion.

Income or (loss) from tax-shelter farm activities, passive activities, partnerships, S corporations, or activities for which you aren't at risk.

Income from long-term contracts not figured using the percentage-of-completion method.

Investment interest expense reported on Form 4952.

Net operating loss deduction.

Alternative minimum tax adjustments from an estate, trust, electing large partnership, or cooperative.

Section 1202 exclusion.

Stock by exercising an incentive stock option and you didn't dispose of the stock in the same year.

Any general business credit claimed on Form 3800 if either line﻿ ﻿6 (in Part I) or line﻿ ﻿25 of Form 3800 is more than zero.

Qualified electric vehicle credit.

Alternative fuel vehicle refueling property tax.

Credit for prior year minimum tax.

Foreign tax credit.

Net qualified disaster loss and you are reporting your standard deduction on Schedule﻿ ﻿A, line﻿ ﻿16. See the instructions for Form 4684 for more information.

For help with the alternative minimum tax, go to IRS.gov/AMT.

Keep for Your Records Keep for Your Records

Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line﻿ ﻿1

Before you begin:

Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of using this worksheet.

1.

Are you filing Schedule﻿ ﻿A?

⎕No.

Skip lines 1 and 2; subtract Form 1040 or 1040-SR, line﻿ ﻿13, or Form 1040-NR, line﻿ ﻿13a, from Form 1040, 1040-SR, or 1040-NR, line﻿ ﻿11, and enter the result on line﻿ ﻿3 and go to line﻿ ﻿4.

⎕Yes.

Enter the amount from Form 1040, 1040-SR, or 1040-NR, line﻿ ﻿15

1.

2.

Enter the amount from Schedule﻿ ﻿A, line﻿ ﻿7

2.

3.

Add lines 1 and 2

3.

4.

Enter any tax refund from Schedule 1, lines 1 and 8z

4.

5.

Subtract line﻿ ﻿4 from line﻿ ﻿3

5.

6.

Enter the amount shown below for your filing status.

Single or head of household—$81,300

Married filing jointly or qualifying surviving spouse—$126,500

Married filing separately—$63,250

6.

7.

Is the amount on line﻿ ﻿5 more than the amount on line﻿ ﻿6?

⎕No.

Don’t complete the rest of this worksheet. You don’t owe alternative minimum
tax and don’t need to fill out Form 6251. Leave Schedule 2, line﻿ ﻿1, blank.

⎕Yes.

Subtract line﻿ ﻿6 from line﻿ ﻿5

7.

8.

Enter the amount shown below for your filing status.

Single or head of household—$578,150

Married filing jointly or qualifying surviving spouse—$1,156,300

Married filing separately—$578,150

8.

9.

Is the amount on line﻿ ﻿5 more than the amount on line﻿ ﻿8?

⎕No.

Enter -0-. Skip line﻿ ﻿10. Enter on line﻿ ﻿11 the amount from line﻿ ﻿7, and go to line﻿ ﻿12.

⎕Yes.

Subtract line﻿ ﻿8 from line﻿ ﻿5

9.

10.

Multiply line﻿ ﻿9 by 25% (0.25) and enter the smaller of the result or line﻿ ﻿6

10.

11.

Add lines 7 and 10

11.

12.

Is the amount on line﻿ ﻿11 more than $220,700 ($110,350 if married filing separately)?

⎕Yes.

Fill in Form 6251 to see if you owe the alternative minimum tax. Fill in Form 6251 to see if you owe the alternative minimum tax.

⎕No.

Multiply line﻿ ﻿11 by 26% (0.26)

12.

13.

Add Form 1040, 1040-SR, or 1040-NR, line﻿ ﻿16 (minus any tax from Form 4972), and Schedule 2, line﻿ ﻿2. (If you used Schedule﻿ ﻿J to figure your tax on the entry space on Form 1040, 1040-SR, or 1040-NR, line﻿ ﻿16, refigure that tax without using Schedule﻿ ﻿J before including it in this calculation)

13.

Next. Is the amount on line﻿ ﻿12 more than the amount on line﻿ ﻿13?

⎕Yes.

Fill in Form 6251 to see if you owe the alternative minimum tax.

⎕No.

You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line﻿ ﻿1, blank.

Line﻿ ﻿2

Excess Advance Premium Tax Credit Repayment

The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit paid on their behalf directly to the insurance company. If you, your spouse with whom you are filing a joint return, or your dependent was enrolled in coverage purchased from the Marketplace and advance payments of the premium tax credit were made for the coverage, complete Form 8962 to reconcile (compare) the advance payments with your premium tax credit. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments. If the advance credit payments were more than the premium tax credit you can claim, the amount you must repay will be shown on Form 8962, line﻿ ﻿29. Enter that amount, if any, on line﻿ ﻿2.

You may have to repay excess advance payments of the premium tax credit even if someone else enrolled you, your spouse, or your dependent in Marketplace coverage. In that case, another individual may have received the Form 1095-A for the coverage. You may also have to repay excess advance payments of the premium tax credit if you enrolled an individual in coverage through the Marketplace, you don’t claim the individual as a dependent on your return, and no one else claims that individual as a dependent. For more information, see the Instructions for Form 8962.

Line﻿ ﻿5

Unreported Social Security and Medicare Tax From Form 4137

Enter the total of any taxes from Form 4137.

If you received tips of $20 or more in any month and you didn't report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.

Don’t include the value of any noncash tips, such as tickets or passes. You don’t pay social security and Medicare taxes or RRTA tax on these noncash tips.

To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.

You may be charged a penalty equal to 50% of the social security and Medicare or RRTA tax due on tips you received but didn't report to your employer.

Line﻿ ﻿6

Unreported Social Security and Medicare Tax From Form 8919

Enter the total of any taxes from Form 8919.

If you are an employee who received wages from an employer who didn't withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line﻿ ﻿6 the amount from line﻿ ﻿13 of Form 8919. Include the amount from line﻿ ﻿6 of Form 8919 on Form 1040 or 1040-SR, line﻿ ﻿1g.

Line﻿ ﻿8

Additional Tax on IRAs, Other Qualified Retirement Plans, etc.

If any of the following apply, see Form 5329 and its instructions to find out if you owe this tax and if you must file Form 5329. Also see Form 5329 and its instructions for definitions of the terms used here.

You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution wasn't rolled over.

Excess contributions were made to your IRA, Coverdell education savings account (ESA), Archer MSA, health savings account (HSA), or ABLE account.

You received a taxable distribution from a Coverdell ESA, qualified tuition program, or ABLE account.

You didn't take the minimum required distribution from your IRA or other qualified retirement plan by April 1 of the year following the year you reached age 72 (age 73 if you reach age 72 in 2023).

Exception.

If only item (1) applies and distribution code 1 is correctly shown in box 7 of all your Forms 1099-R, you don’t have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line﻿ ﻿8. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, 1040-SR, or 1040-NR, line﻿ ﻿4b or 5b, or on Form 4972. Also check the box on line﻿ ﻿8 to indicate that you don’t have to file Form 5329. But you must file Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception, such as the exceptions for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution.

Line﻿ ﻿9

Household Employment Taxes

Enter the household employment taxes you owe for having a household employee. If any of the following apply, see Schedule﻿ ﻿H and its instructions to find out if you owe these taxes.

You paid any one household employee (defined below) cash wages of $2,600 or more in 2023. Cash wages include wages paid by check, money order, etc. But don’t count amounts paid to an employee who was under age 18 at any time in 2023 and was a student.

You withheld federal income tax during 2023 at the request of any household employee.

You paid total cash wages of $1,000 or more in any calendar quarter of 2022 or 2023 to household employees.

Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, housekeepers, yard workers, and similar domestic workers.

Line﻿ ﻿10

First-Time Homebuyer Credit Repayment

Enter the first-time homebuyer credit you have to repay if you bought the home in 2008.

If you bought the home in 2008 and owned and used it as your main home for all of 2023, you can enter your 2023 repayment on this line without attaching Form 5405.

See the Form 5405 instructions for details and for exceptions to the repayment rule.

Line﻿ ﻿11

Additional Medicare Tax

See Form 8959 and its instructions if the total of your 2023 wages and any self-employment income was more than:

$125,000 if married filing separately;

$250,000 if married filing jointly; or

$200,000 if single, head of household, or qualifying surviving spouse.

Also see Form 8959 if you had railroad retirement (RRTA) compensation that was more than the amount just listed that applies to you.

If you are married filing jointly and either you or your spouse had wages or RRTA compensation of more than $200,000, your employer may have withheld Additional Medicare Tax even if you don’t owe the tax. In that case, you may be able to get a refund of the tax withheld. See the Instructions for Form 8959 to find out how to report the withheld tax on Form 8959.

Line﻿ ﻿12

Net Investment Income Tax

See Form 8960 and its instructions if the amount on Form 1040, 1040-SR, or 1040-NR, line﻿ ﻿11, is more than:

$125,000 if married filing separately,

$250,000 if married filing jointly or qualifying surviving spouse, or

$200,000 if single or head of household.

If you file Form 2555, see Form 8960 and its instructions if the amount on Form 1040, 1040-SR, or 1040-NR, line﻿ ﻿11, is more than:

$5,000 if married filing separately,

$130,000 if married filing jointly or qualifying surviving spouse, or

$80,000 if single or head of household.

Line﻿ ﻿13

Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance.

This tax should be shown in box 12 of Form W-2 with codes A and B or M and N.

Line﻿ ﻿14

Interest on Tax Due on Installment Income From the Sale of Certain Residential Lots and Timeshares

Enter interest on tax due on installment income from the sale of certain residential lots and timeshares under section 453(l)(3).

Line﻿ ﻿15

Interest on the Deferred Tax on Gain From Certain Installment Sales With a Sales Price Over $150,000

Enter interest on the deferred tax on gain from certain installment sales with a sales price over $150,000 under section 453A(c).

Line﻿ ﻿16

Recapture of Low-Income Housing Credit

Enter the amount from Form 8611, line﻿ ﻿14.

Lines 17a Through 17z

Other Additional Taxes

Line﻿ ﻿17a.

Recapture of the following credits.

Investment credit (see Form 4255). Identify as “ICR.”

Indian employment credit (see Form 8845). Identify as “IECR.”

New markets credit (see Form 8874). Identify as “NMCR.”

Credit for employer-provided childcare facilities (see Form 8882). Identify as “ECCFR.”

Alternative motor vehicle credit (see Form 8910). Identify as “AMVCR.”

Alternative fuel vehicle refueling property credit (see Form 8911). Identify as “ARPCR.”

Qualified plug-in electric drive motor vehicle credit (see Form 8936). Identify as “8936R.”

Line﻿ ﻿17b.

If you sold your home in 2023 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, you may owe a recapture tax on the mortgage subsidy. See Form 8828.

Line﻿ ﻿17c.

Enter any additional tax on health savings account (HSA) distributions you received from Form 8889, line﻿ ﻿17b. See Form 8889, Part II.

Line﻿ ﻿17d.

Enter any additional tax for failure to remain an eligible individual during the testing period from Form 8889, line﻿ ﻿21. See Form 8889, Part III.

Line﻿ ﻿17e.

Enter any additional tax on Archer MSA distributions from Form 8853, line﻿ ﻿9b. See Form 8853.

Line﻿ ﻿17f.

Enter any additional tax on Medicare Advantage MSA distributions from Form 8853, line﻿ ﻿13b. See Form 8853.

Line﻿ ﻿17g.

Enter any additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526 for more information.

Line﻿ ﻿17h.

Enter any additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A. This income should be shown in box 12 of Form W-2 with code Z, or in box 15 of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details.

Line﻿ ﻿17i.

Enter any additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount wasn't determinable until 2023. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 457A(c)(2). See section 457A for details.

Line﻿ ﻿17j.

Enter any Section 72(m)(5) excess benefits tax. See Pub. 560 for more information.

Line﻿ ﻿17k.

If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 14. Enter this amount on line﻿ ﻿17k.

Line﻿ ﻿17l.

Enter any tax on accumulation distribution of trusts. See Form 4970 for more information.

Line﻿ ﻿17m.

Enter any excise tax on insider stock compensation from an expatriated corporation. See section 4985.

Line﻿ ﻿17n.

Enter any look-back interest under section 167(g) or 460(b). See Form 8697 or 8866 for more information.

Line﻿ ﻿17o.

Enter any tax on non-effectively connected income for any part of the year you were a nonresident alien. See the Instructions for Form 1040-NR for more information.

Line﻿ ﻿17p.

Enter any interest amount from Form 8621, line﻿ ﻿16f, relating to distributions from, and dispositions of, stock of a section 1291 fund.

Line﻿ ﻿17q.

Enter any interest amount from Form 8621, line﻿ ﻿24.

Line﻿ ﻿17z.

Use line﻿ ﻿17z to report any taxes not reported elsewhere on your return or other schedules. List the type and amount of tax.

Other taxes to be listed include the following.

Form 8978 adjustment.

Complete the Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line﻿ ﻿17z) if you are filing Form 8978 and completed the worksheet in the Schedule 3, line﻿ ﻿6l, instructions and the amount on line﻿ ﻿3 of that worksheet is negative.

Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line﻿ ﻿17z)
Complete this worksheet if you completed line﻿ ﻿3 on the Negative Form 8978 Adjustment Worksheet in the Schedule 3, line﻿ ﻿6l, instructions.

1.

 Enter the sum of any chapter﻿ ﻿1 taxes* (other than your negative Form 8978 adjustment) reported in Part II of Schedule 2

1.

2.

Enter as a positive number the negative amount from line﻿ ﻿3 of the Negative Form 8978 Adjustment Worksheet in the Schedule 3, line﻿ ﻿6l, instructions

2.

3.

 Is the amount on line﻿ ﻿1 more than the amount on line﻿ ﻿2?

⎕Yes.

List the type (Form 8978 ADJ) and the amount from line﻿ ﻿2 as a negative number (in parentheses) on line﻿ ﻿17z.

⎕No.

List the type (Form 8978 ADJ) and the amount from line﻿ ﻿1 as a negative number (in parentheses) on line﻿ ﻿17z.

Combine this amount with any other amounts reported on line﻿ ﻿17z to complete the line﻿ ﻿17z entry space.

* Chapter 1 taxes include taxes from sections 1 through 1400Z-2 of the Code, as well as certain amounts the Code treats as chapter﻿ ﻿1 taxes. Generally, this does not include amounts reported on Schedule 2, lines 4, 7, 9, 11–13, 17k–17m, or 17z (other than chapter﻿ ﻿1 taxes).

Instructions for Schedule 3 Additional Credits and Payments

General Instructions

Use Schedule 3 if you have nonrefundable credits, other than the child tax credit or the credit for other dependents, or other payments and refundable credits.

Include the amount on Schedule 3, line﻿ ﻿8, in the amount entered on Form 1040, 1040-SR, or 1040-NR, line﻿ ﻿20.

Enter the amount on Schedule 3, line﻿ ﻿15, on Form 1040, 1040-SR, or 1040-NR, line﻿ ﻿31.

Specific Instructions

Line﻿ ﻿1

Foreign Tax Credit

If you are a shareholder in a controlled foreign corporation and made a section 962 election, see the instructions for Forms 1040 and 1040-SR, line﻿ ﻿16, for the foreign tax credit you figured on Form 1118.

If you paid income tax to a foreign country or U.S. territory, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so.

Exception.

You don’t have to complete Form 1116 to take this credit if all of the following apply.

All of your foreign source gross income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule﻿ ﻿K-3 (or substitute statement).

The total of your foreign taxes wasn't more than $300 (not more than $600 if married filing jointly).

You held the stock or bonds on which the dividends or interest were paid for at least 16 days and weren’t obligated to pay these amounts to someone else.

You aren’t filing Form 4563 or excluding income from sources within Puerto Rico.

All of your foreign taxes were:

Legally owed and not eligible for a refund or reduced tax rate under a tax treaty, and

Paid to countries that are recognized by the United States and don’t support terrorism.

For more details on these requirements, see the Instructions for Form 1116.

Do you meet all five requirements just listed?

□  Yes.

Enter on line﻿ ﻿1 the smaller of (a) your total foreign taxes, or (b) the total of the amounts on Form 1040 or 1040-SR, line﻿ ﻿16, and Schedule 2, line﻿ ﻿2.

□  No.

See Form 1116 to find out if you can take the credit and, if you can, if you have to file Form 1116.

Line﻿ ﻿2

Credit for Child and Dependent Care Expenses

You may be able to take this credit if, in order to work or look for work, you paid someone to care for:

Your qualifying child under age 13 whom you claim as your dependent,

Your disabled spouse or any other disabled person who couldn't care for themselves, or

Your child whom you couldn't claim as a dependent because of the rules for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier.

For details, use Tax Topic 602 or see Form 2441.

Line﻿ ﻿3

Education Credits

If you (or your dependent) paid qualified expenses in 2023 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you can't take an education credit if any of the following applies.

You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2023 tax return.

Your filing status is married filing separately.

The amount on Form 1040 or 1040-SR, line﻿ ﻿11, is $90,000 or more ($180,000 or more if married filing jointly).

You, or your spouse, were a nonresident alien for any part of 2023 unless your filing status is married filing jointly.

You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income.

For more information, see Pub. 970; the instructions for Form 1040 or 1040-SR, line﻿ ﻿29; and IRS.gov/EdCredit.

Line﻿ ﻿4

Retirement Savings Contributions Credit (Saver's Credit)

You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than rollover contributions, to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); (d) contributions to a 501(c)(18)(D) plan; or (e) contributions to an ABLE account by the designated beneficiary, as defined in section 529A.

However, you can't take the credit if either of the following applies.

The amount on Form 1040, 1040-SR, or 1040-NR, line﻿ ﻿11, is more than $36,500 ($54,750 if head of household; $73,000 if married filing jointly).

The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 2006, (b) is claimed as a dependent on someone else's 2023 tax return, or (c) was a student (defined next).

You were a student if during any part of 5 calendar months of 2023, you:

Were enrolled as a full-time student at a school; or

Took a full-time, on-farm training course given by a school or a state, county, or local government agency.

A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

For more details, use Tax Topic 610 or see Form 8880.

Line﻿ ﻿5

Residential Energy Credits

Line﻿ ﻿5a—Residential clean energy credit.

You may be able to take this credit by completing and attaching Form 5695 if you paid for any of the following during 2023.

Qualified solar electric property for use in your home located in the United States.

Qualified solar water heating property for use in your home located in the United States.

Qualified small wind energy property for use in connection with your home located in the United States.

Qualified geothermal heat pump property installed on or in connection with your home located in the United States.

Qualified battery storage technology property for use in connection with your home located in the United States.

Qualified fuel cell property installed on or in connection with your main home located in the United States.

Line﻿ ﻿5b—Energy efficient home improvement credit.

You may be able to take this credit by completing and attaching Form 5695 for any of the following improvements to your main home located in the United States in 2023 if they are new and meet certain requirements for energy efficiency.

Any insulation material or system primarily designed to reduce heat gain or loss in your home.

Exterior windows (including skylights).

Exterior doors.

A metal roof or asphalt roof with pigmented coatings or cooling granules primarily designed to reduce the heat gain in your home.

You may also be able to take this credit for the cost of the following items if the items meet certain performance and quality standards.

Certain electric heat pump water heaters; electric heat pumps; central air conditioners; and natural gas, propane, or oil water heaters.

A qualified furnace or hot water boiler that uses natural gas, propane, or oil.

Qualified biomass stove or boiler.

Qualified panelboard, subpanelboard branch circuits or feeders.

Condos and co-ops.

If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of these credits.

More details.

For details, see Form 5695.

Lines 6a Through 6z

Other Nonrefundable Credits

Line﻿ ﻿6a.

The general business credit consists of a number of credits that usually apply only to individuals who are partners, shareholders in an S corporation, self-employed, or who have rental property. See Form 3800 or Pub. 334.

CautionThe elective payment election amount from Form 3800, Part III, line﻿ ﻿6, column (i) is reported on Schedule 3, line﻿ ﻿13c.

Line﻿ ﻿6b.

Enter any credit for prior year minimum tax. See Form 8801.

Line﻿ ﻿6c.

You may be able to take the adoption credit if you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2023. See the Instructions for Form 8839.

Line﻿ ﻿6d.

Enter any credit for the elderly or the disabled. See Schedule﻿ ﻿R.

Line﻿ ﻿6e.

Line﻿ ﻿6e has been reserved for future use.

Line﻿ ﻿6f.

Enter the personal use part of any credit for new clean vehicles. See Form 8936, Part III.

Line﻿ ﻿6g.

Enter any mortgage interest credit if a state or local government gave you a mortgage credit certificate. See Form 8396.

Line﻿ ﻿6h.

You can't claim the District of Columbia first-time homebuyer credit for a home you bought after 2011. You can claim it only if you have a credit carryforward from 2022. See Form 8859.

Line﻿ ﻿6i.

Enter any qualified electric vehicle credit. You can't claim this credit for a vehicle placed in service after 2006. You can claim this credit only if you have an electric vehicle passive activity credit carried forward from a prior year. See Form 8834.

Line﻿ ﻿6j.

Enter any alternative fuel vehicle refueling property credit. See Form 8911.

Line﻿ ﻿6k.

Enter any credit to holders of tax credit bonds. See Form 8912.

Line﻿ ﻿6l.

Enter the amount from Form 8978, line﻿ ﻿14 (relating to partner's audit liability under section 6226). If the amount on Form 8978, line﻿ ﻿14, is negative, complete the following worksheet to figure the amount to enter on line﻿ ﻿6l. If the amount on Form 8978, line﻿ ﻿14, is positive, see the instructions for Form 1040 or 1040-SR, line﻿ ﻿16.

Negative Form 8978 Adjustment Worksheet—Schedule 3 (Line﻿ ﻿6l)

Complete this worksheet if Form 8978, line﻿ ﻿14, is negative.

1.

Enter the amount from Form 1040 or 1040-SR, line﻿ ﻿18

1.

2.

 Enter as a positive number the negative amount from Form 8978, line﻿ ﻿14

2.

3.

 Is the amount on line﻿ ﻿1 equal to or more than the amount on line﻿ ﻿2?

⎕Yes.

Enter the amount from line﻿ ﻿2 on line﻿ ﻿6l

⎕No.

Enter the amount from line﻿ ﻿1 on line﻿ ﻿6l, and subtract line﻿ ﻿2 from line﻿ ﻿1*

3.

(    )

* Use this amount to complete the Negative Form 8978 Adjustment Worksheet in the Schedule 2, line﻿ ﻿17z, instructions.

Line﻿ ﻿6m.

Enter any credit for previously owned clean vehicles. See Form 8936, Part IV.

Line﻿ ﻿6z.

Other nonrefundable credits.Use line﻿ ﻿6z to report any nonrefundable credits not reported elsewhere on your return or other schedules. List the type and amount of the credit.

Line﻿ ﻿9

Net Premium Tax Credit

The premium tax credit helps pay for health insurance purchased through the Marketplace. You may be eligible to claim the premium tax credit if you, your spouse, or a dependent enrolled in health insurance through the Marketplace. Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments. Complete Form 8962 to determine the amount of your premium tax credit, if any. If the premium tax credit you can claim exceeds your advance credit payments, your net premium tax credit will be shown on Form 8962, line﻿ ﻿26. Enter that amount, if any, on line﻿ ﻿9. For more information, see the Instructions for Form 8962.

Line﻿ ﻿10

Amount Paid With Request for Extension To File

If you got an automatic extension of time to file Form 1040, 1040-SR, or 1040-NR by filing Form 4868 or by making a payment, enter the amount of the payment or any amount you paid with Form 4868. If you paid a fee when making your payment, don’t include on line﻿ ﻿10 the fee you were charged. Also, include any amounts paid with Form 2350.

Line﻿ ﻿11

Excess Social Security and Tier 1 RRTA Tax Withheld

If you, or your spouse if filing a joint return, had more than one employer for 2023 and total wages of more than $160,200, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $9,932.40. But if any one employer withheld more than $9,932.40, you can't claim the excess on your return. The employer should adjust the tax for you. If the employer doesn't adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse.

You can't claim a refund for excess tier 2 RRTA tax on Form 1040, 1040-SR, or 1040-NR. Instead, use Form 843.

Line﻿ ﻿12

Credit for Federal Tax on Fuels

Enter any credit for federal excise taxes paid on fuels that are ultimately used for a nontaxable purpose (for example, an off-highway business use). Attach Form 4136.

Lines 13a Through 13z Other Payments or Refundable Credits

Line﻿ ﻿13b

If you are claiming a credit for repayment of amounts you included in your income in an earlier year because it appeared you had a right to the income, enter the amount on line﻿ ﻿13b. See Pub. 525 for details about this credit.

Line﻿ ﻿13c

Enter any elective payment election amount from Form 3800, Part III, line﻿ ﻿6, column (i).

Line﻿ ﻿13d

If you elected to pay your net 965 tax liability in installments, report the deferred amount on line﻿ ﻿13d. Enter the amount of net 965 tax liability remaining to be paid in future years.

Line﻿ ﻿13z

Other payments or refundable credits.

Use line﻿ ﻿13z if you made a tax payment that doesn’t belong on any other line. Enter “Tax” and the amount of the payment. Use line﻿ ﻿13z to report the following refundable credits. List the type and amount of the credit.

Credit under section 960(c) with respect to an excess limitation account.

Credit for qualified sick and family leave wages from Schedule﻿ ﻿H, line﻿ ﻿8e.

Credit for qualified sick and family leave wages from Schedule﻿ ﻿H, line﻿ ﻿8f.

Tax Topics

You can read these Tax Topics at IRS.gov/TaxTopics.

List of Tax Topics

All topics are available in Spanish (and most topics are available in Chinese, Korean, Vietnamese, and Russian).

Topic No.

Subject

IRS Help Available

101

IRS services—Volunteer tax assistance, outreach programs, and identity theft

102

Tax assistance for individuals with disabilities

103

Tax help for small businesses and the self-employed

104

Taxpayer Advocate Service—Your voice at the IRS

105

Armed Forces tax information

107

Tax relief in disaster situations

IRS Procedures

151

Your appeal rights

152

Refund information

153

What to do if you haven't filed your tax return

154

Form W-2 and Form 1099-R (What to do if incorrect or not received)

155

Obtaining forms and publications

156

How to get a transcript or copy of your tax return

157

Change your address—How to notify the IRS

158

Paying your taxes and ensuring proper credit of payments

159

How to get a wage and income transcript or copy of Form W-2

161

Returning an erroneous refund—Paper check or direct deposit

Collection

201

The collection process

202

Tax payment options

203

Reduced refund

204

Offers in compromise

206

Dishonored payments

Alternative Filing Methods

253

Substitute tax forms

254

How to choose a tax return preparer

255

Signing your return electronically

General Information

301

When, how, and where to file

303

Checklist of common errors when preparing your tax return

304

Extensions of time to file your tax return

305

Recordkeeping

306

Penalty for underpayment of estimated tax

307

Backup withholding

308

Amended returns

309

Roth IRA contributions

310

Coverdell education savings accounts

311

Power of attorney information

312

Disclosure authorizations

313

Qualified tuition programs (QTPs)

Which Forms to File

356

Decedents

Types of Income

401

Wages and salaries

403

Interest received

404

Dividends

407

Business income

409

Capital gains and losses

410

Pensions and annuities

411

Pensions—The general rule and the simplified method

412

Lump-sum distributions

413

Rollovers from retirement plans

414

Rental income and expenses

415

Renting residential and vacation property

416

Farming and fishing income

417

Earnings for clergy

418

Unemployment compensation

419

Gambling income and losses

420

Bartering income

421

Scholarships, fellowship grants, and other grants

423

Social security and equivalent railroad retirement benefits

424

401(k) plans

425

Passive activities—Losses and credits

427

Stock options

429

Traders in securities (Information for Form 1040 or 1040-SR filers)

430

Receipt of stock in a demutualization

431

Canceled debt—Is it taxable or not?

432

Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)

Adjustments to Income

451

Individual retirement arrangements (IRAs)

452

Alimony and Separate Maintenance

453

Bad debt deduction

455

Moving expenses for members of the Armed Forces

456

Student loan interest deduction

458

Educator expense deduction

Itemized Deductions

501

Should I itemize?

502

Medical and dental expenses

503

Deductible taxes

504

Home mortgage points

505

Interest expense

506

Charitable contributions

509

Business use of home

510

Business use of car

511

Business travel expenses

513

Work-related education expenses

515

Casualty, disaster, and theft losses

Tax Computation

551

Standard deduction

552

Tax and credits figured by the IRS

553

Tax on a child's investment and other unearned income (Kiddie tax)

554

Self-employment tax

556

Alternative minimum tax

557

Additional tax on early distributions from traditional and Roth IRAs

558

Additional tax on early distributions from retirement plans other than IRAs

559

Net Investment Income Tax

560

Additional Medicare Tax

Tax Credits

601

Earned income credit

602

Child and dependent care credit

607

Adoption credit and adoption assistance programs

608

Excess social security and RRTA tax withheld

610

Retirement savings contributions credit

611

Repayment of the first-time homebuyer credit

612

The premium tax credit

IRS Notices

651

Notices—What to do

652

Notice of underreported income—CP2000

653

IRS notices and bills, penalties, and interest charges

654

Understanding your CP75 or CP75A Notice Request for Supporting Documentation

Basis of Assets, Depreciation, and Sale of Assets

701

Sale of your home

703

Basis of assets

704

Depreciation

705

Installment sales

Employer Tax Information

751

Social security and Medicare withholding rates

752

Filing Forms W-2 and W-3

753

Form W-4—Employee's Withholding Certificate

755

Employer identification number (EIN)—How to apply

756

Employment taxes for household employees

757

Forms 941 and 944—Deposit requirements

758

Form 941—Employer's Quarterly Federal Tax Return and Form 944—Employer's Annual Federal Tax Return

759

Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and deposit requirements

760

Form 943—Reporting and deposit requirements for agricultural employers

761

Tips—Withholding and reporting

762

Independent contractor vs. employee

763

The Affordable Care Act

Electronic Media Filers—1099 Series and Related Information Returns

801

Who must file information returns electronically

802

Applying to file information returns electronically

803

Waivers and extensions

804

FIRE system test files and combined federal/state filing (CF/SF) program

Tax Information for U.S. Resident Aliens and Citizens Living Abroad

851

Resident and nonresident aliens

856

Foreign tax credit

857

Individual taxpayer identification number (ITIN)

858

Alien tax clearance

Tax Information for Residents of Puerto Rico

901

Is a person with income from Puerto Rico required to file a U.S. federal income tax return?

902

Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax

903

U.S. employment tax in Puerto Rico

Disclosure, Privacy Act, and Paperwork Reduction Act Notice

The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.

This notice applies to all records and other material (in paper or electronic format) you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.

Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number or email address.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.

If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged.

Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or territories to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.

We Welcome Comments on Forms

We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.

If you have suggestions for making these forms simpler, we would be happy to hear from you. You can send us comments through IRS.gov/FormsComments. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send your return to this address. Instead, see the addresses at the end of these instructions.

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

Estimates of Taxpayer Burden

The following table shows burden estimates based on current statutory requirements as of November 2023 for taxpayers filing a 2023 Form 1040 or 1040-SR tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax return preparation software costs. While these estimates don’t include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.

Reported time and cost burdens are national averages and don’t necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time burden for all taxpayers filing a Form 1040 or 1040-SR is 13 hours, with an average cost of $270 per return. This average includes all associated forms and schedules, across all tax return preparation methods and taxpayer activities.

Within this estimate, there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of about 9 hours and $150, while business taxpayers are expected to have an average burden of about 24 hours and $560. Similarly, tax return preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location.

For more information on taxpayer burden see Pub. 5743. If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms.

Estimated Average Taxpayer Burden for Individuals by Activity

Average Burden

Average Time (Hours)

Average
Cost
(Dollars)**

Type of Taxpayer

Percentage
of Returns

Total
Time*

Record-
keeping

Tax
Planning

Form
Completion and Submission

All
Other

All taxpayers

100%

13

6

2

4

1

$270

Type of taxpayer

Nonbusiness***

72%

9

3

1

3

1

150

Business***

28%

24

12

4

6

2

560

 *Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***You are considered a “business” filer if you file one or more of the following with Form 1040 or 1040-SR: Schedule﻿ ﻿C, E, or F or Form 2106. You are considered a “nonbusiness” filer if you don’t file any of those schedules or forms with Form 1040 or 1040-SR.

Major Categories of Federal Income and Outlays for Fiscal Year 2022

On or before the first Monday in February of each year, the President is required by law to submit to the Congress a budget proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts, spending, and the surplus or deficit for the federal government. The plan includes recommendations for new legislation as well as recommendations to change, eliminate, and add programs. After receipt of the President's proposal, the Congress reviews the proposal and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted.

In fiscal year 2022 (which began on October 1, 2021, and ended on September 30, 2022, federal income was $4.897 trillion and outlays were $6.273 trillion, leaving a deficit of $1.376 trillion.

Footnotes for Certain Federal Outlays

Note. The percentages shown here exclude undistributed offsetting receipts, which were $235 billion in fiscal year 2022. In the budget, these receipts are offset against spending in figuring the outlay totals shown above. These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.

Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.

National defense, veterans, and foreign affairs: About 12% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 4% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.

Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs.

Social programs: About 18% of total outlays were for Medicaid, Supplemental Nutrition Assistance Program (formerly food stamps), temporary assistance for needy families, supplemental security income, and related programs; and 7% for health research and public health programs, unemployment compensation, assisted housing, and social services.

Where Do You File?

Mail your return to the address shown below that applies to you. If you want to use a private delivery service, see Private Delivery Services under Filing Requirements, earlier.

Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over ﻿ ﻿1﻿/﻿4″ thick). Also include your complete return address.

THEN use this address if you:

IF you live in...

Are requesting a refund or
are not enclosing a check or
money order...

Are enclosing a check or
money order...

Alabama, Georgia, North Carolina, South Carolina, Tennessee

Department of the Treasury
Internal Revenue Service
Austin, TX 73301﻿-﻿0002

Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201﻿-﻿1214

Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201﻿-﻿0002

Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280﻿-﻿2501

Arizona, New Mexico

Department of the Treasury
Internal Revenue Service
Austin, TX 73301﻿-﻿0002

Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280﻿-﻿2501

Arkansas, Oklahoma

Department of the Treasury
Internal Revenue Service
Austin, TX 73301﻿-﻿0002

Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293﻿-﻿1000

Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999﻿-﻿0002

Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293﻿-﻿1000

Florida, Louisiana, Mississippi, Texas

Department of the Treasury
Internal Revenue Service
Austin, TX 73301﻿-﻿0002

Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201﻿-﻿1214

Pennsylvania

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999﻿-﻿0002

Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280﻿-﻿2501

A foreign country, U.S. territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien

Department of the Treasury
Internal Revenue Service
Austin, TX 73301﻿-﻿0215

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201﻿-﻿1303

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

0 — 5,000 (Scroll to find your taxable income line.)

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 | 1,025 | 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 | 2,025 | 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 | 3,050 | 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 | 4,050 | 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

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

5,000 — 10,000 (Scroll to find your taxable income line.)

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 | 6,050 | 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 | 7,050 | 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 | 8,050 | 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 | 9,050 | 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

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

10,000 — 15,000 (Scroll to find your taxable income line.)

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 | 11,050 | 1,103 | 1,103 | 1,103 | 1,103
11,050 | 11,100 | 1,109 | 1,108 | 1,109 | 1,108
11,100 | 11,150 | 1,115 | 1,113 | 1,115 | 1,113
11,150 | 11,200 | 1,121 | 1,118 | 1,121 | 1,118
11,200 | 11,250 | 1,127 | 1,123 | 1,127 | 1,123
11,250 | 11,300 | 1,133 | 1,128 | 1,133 | 1,128
11,300 | 11,350 | 1,139 | 1,133 | 1,139 | 1,133
11,350 | 11,400 | 1,145 | 1,138 | 1,145 | 1,138
11,400 | 11,450 | 1,151 | 1,143 | 1,151 | 1,143
11,450 | 11,500 | 1,157 | 1,148 | 1,157 | 1,148
11,500 | 11,550 | 1,163 | 1,153 | 1,163 | 1,153
11,550 | 11,600 | 1,169 | 1,158 | 1,169 | 1,158
11,600 | 11,650 | 1,175 | 1,163 | 1,175 | 1,163
11,650 | 11,700 | 1,181 | 1,168 | 1,181 | 1,168
11,700 | 11,750 | 1,187 | 1,173 | 1,187 | 1,173
11,750 | 11,800 | 1,193 | 1,178 | 1,193 | 1,178
11,800 | 11,850 | 1,199 | 1,183 | 1,199 | 1,183
11,850 | 11,900 | 1,205 | 1,188 | 1,205 | 1,188
11,900 | 11,950 | 1,211 | 1,193 | 1,211 | 1,193
11,950 | 12,000 | 1,217 | 1,198 | 1,217 | 1,198
12,000 | 12,050 | 1,223 | 1,203 | 1,223 | 1,203
12,050 | 12,100 | 1,229 | 1,208 | 1,229 | 1,208
12,100 | 12,150 | 1,235 | 1,213 | 1,235 | 1,213
12,150 | 12,200 | 1,241 | 1,218 | 1,241 | 1,218
12,200 | 12,250 | 1,247 | 1,223 | 1,247 | 1,223
12,250 | 12,300 | 1,253 | 1,228 | 1,253 | 1,228
12,300 | 12,350 | 1,259 | 1,233 | 1,259 | 1,233
12,350 | 12,400 | 1,265 | 1,238 | 1,265 | 1,238
12,400 | 12,450 | 1,271 | 1,243 | 1,271 | 1,243
12,450 | 12,500 | 1,277 | 1,248 | 1,277 | 1,248
12,500 | 12,550 | 1,283 | 1,253 | 1,283 | 1,253
12,550 | 12,600 | 1,289 | 1,258 | 1,289 | 1,258
12,600 | 12,650 | 1,295 | 1,263 | 1,295 | 1,263
12,650 | 12,700 | 1,301 | 1,268 | 1,301 | 1,268
12,700 | 12,750 | 1,307 | 1,273 | 1,307 | 1,273
12,750 | 12,800 | 1,313 | 1,278 | 1,313 | 1,278
12,800 | 12,850 | 1,319 | 1,283 | 1,319 | 1,283
12,850 | 12,900 | 1,325 | 1,288 | 1,325 | 1,288
12,900 | 12,950 | 1,331 | 1,293 | 1,331 | 1,293
12,950 | 13,000 | 1,337 | 1,298 | 1,337 | 1,298
13,000 | 13,050 | 1,343 | 1,303 | 1,343 | 1,303
13,050 | 13,100 | 1,349 | 1,308 | 1,349 | 1,308
13,100 | 13,150 | 1,355 | 1,313 | 1,355 | 1,313
13,150 | 13,200 | 1,361 | 1,318 | 1,361 | 1,318
13,200 | 13,250 | 1,367 | 1,323 | 1,367 | 1,323
13,250 | 13,300 | 1,373 | 1,328 | 1,373 | 1,328
13,300 | 13,350 | 1,379 | 1,333 | 1,379 | 1,333
13,350 | 13,400 | 1,385 | 1,338 | 1,385 | 1,338
13,400 | 13,450 | 1,391 | 1,343 | 1,391 | 1,343
13,450 | 13,500 | 1,397 | 1,348 | 1,397 | 1,348
13,500 | 13,550 | 1,403 | 1,353 | 1,403 | 1,353
13,550 | 13,600 | 1,409 | 1,358 | 1,409 | 1,358
13,600 | 13,650 | 1,415 | 1,363 | 1,415 | 1,363
13,650 | 13,700 | 1,421 | 1,368 | 1,421 | 1,368
13,700 | 13,750 | 1,427 | 1,373 | 1,427 | 1,373
13,750 | 13,800 | 1,433 | 1,378 | 1,433 | 1,378
13,800 | 13,850 | 1,439 | 1,383 | 1,439 | 1,383
13,850 | 13,900 | 1,445 | 1,388 | 1,445 | 1,388
13,900 | 13,950 | 1,451 | 1,393 | 1,451 | 1,393
13,950 | 14,000 | 1,457 | 1,398 | 1,457 | 1,398
14,000 | 14,050 | 1,463 | 1,403 | 1,463 | 1,403
14,050 | 14,100 | 1,469 | 1,408 | 1,469 | 1,408
14,100 | 14,150 | 1,475 | 1,413 | 1,475 | 1,413
14,150 | 14,200 | 1,481 | 1,418 | 1,481 | 1,418
14,200 | 14,250 | 1,487 | 1,423 | 1,487 | 1,423
14,250 | 14,300 | 1,493 | 1,428 | 1,493 | 1,428
14,300 | 14,350 | 1,499 | 1,433 | 1,499 | 1,433
14,350 | 14,400 | 1,505 | 1,438 | 1,505 | 1,438
14,400 | 14,450 | 1,511 | 1,443 | 1,511 | 1,443
14,450 | 14,500 | 1,517 | 1,448 | 1,517 | 1,448
14,500 | 14,550 | 1,523 | 1,453 | 1,523 | 1,453
14,550 | 14,600 | 1,529 | 1,458 | 1,529 | 1,458
14,600 | 14,650 | 1,535 | 1,463 | 1,535 | 1,463
14,650 | 14,700 | 1,541 | 1,468 | 1,541 | 1,468
14,700 | 14,750 | 1,547 | 1,473 | 1,547 | 1,473
14,750 | 14,800 | 1,553 | 1,478 | 1,553 | 1,478
14,800 | 14,850 | 1,559 | 1,483 | 1,559 | 1,483
14,850 | 14,900 | 1,565 | 1,488 | 1,565 | 1,488
14,900 | 14,950 | 1,571 | 1,493 | 1,571 | 1,493
14,950 | 15,000 | 1,577 | 1,498 | 1,577 | 1,498

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

15,000 — 20,000 (Scroll to find your taxable income line.)

15,000 | 15,050 | 1,583 | 1,503 | 1,583 | 1,503
15,050 | 15,100 | 1,589 | 1,508 | 1,589 | 1,508
15,100 | 15,150 | 1,595 | 1,513 | 1,595 | 1,513
15,150 | 15,200 | 1,601 | 1,518 | 1,601 | 1,518
15,200 | 15,250 | 1,607 | 1,523 | 1,607 | 1,523
15,250 | 15,300 | 1,613 | 1,528 | 1,613 | 1,528
15,300 | 15,350 | 1,619 | 1,533 | 1,619 | 1,533
15,350 | 15,400 | 1,625 | 1,538 | 1,625 | 1,538
15,400 | 15,450 | 1,631 | 1,543 | 1,631 | 1,543
15,450 | 15,500 | 1,637 | 1,548 | 1,637 | 1,548
15,500 | 15,550 | 1,643 | 1,553 | 1,643 | 1,553
15,550 | 15,600 | 1,649 | 1,558 | 1,649 | 1,558
15,600 | 15,650 | 1,655 | 1,563 | 1,655 | 1,563
15,650 | 15,700 | 1,661 | 1,568 | 1,661 | 1,568
15,700 | 15,750 | 1,667 | 1,573 | 1,667 | 1,573
15,750 | 15,800 | 1,673 | 1,578 | 1,673 | 1,579
15,800 | 15,850 | 1,679 | 1,583 | 1,679 | 1,585
15,850 | 15,900 | 1,685 | 1,588 | 1,685 | 1,591
15,900 | 15,950 | 1,691 | 1,593 | 1,691 | 1,597
15,950 | 16,000 | 1,697 | 1,598 | 1,697 | 1,603
16,000 | 16,050 | 1,703 | 1,603 | 1,703 | 1,609
16,050 | 16,100 | 1,709 | 1,608 | 1,709 | 1,615
16,100 | 16,150 | 1,715 | 1,613 | 1,715 | 1,621
16,150 | 16,200 | 1,721 | 1,618 | 1,721 | 1,627
16,200 | 16,250 | 1,727 | 1,623 | 1,727 | 1,633
16,250 | 16,300 | 1,733 | 1,628 | 1,733 | 1,639
16,300 | 16,350 | 1,739 | 1,633 | 1,739 | 1,645
16,350 | 16,400 | 1,745 | 1,638 | 1,745 | 1,651
16,400 | 16,450 | 1,751 | 1,643 | 1,751 | 1,657
16,450 | 16,500 | 1,757 | 1,648 | 1,757 | 1,663
16,500 | 16,550 | 1,763 | 1,653 | 1,763 | 1,669
16,550 | 16,600 | 1,769 | 1,658 | 1,769 | 1,675
16,600 | 16,650 | 1,775 | 1,663 | 1,775 | 1,681
16,650 | 16,700 | 1,781 | 1,668 | 1,781 | 1,687
16,700 | 16,750 | 1,787 | 1,673 | 1,787 | 1,693
16,750 | 16,800 | 1,793 | 1,678 | 1,793 | 1,699
16,800 | 16,850 | 1,799 | 1,683 | 1,799 | 1,705
16,850 | 16,900 | 1,805 | 1,688 | 1,805 | 1,711
16,900 | 16,950 | 1,811 | 1,693 | 1,811 | 1,717
16,950 | 17,000 | 1,817 | 1,698 | 1,817 | 1,723
17,000 | 17,050 | 1,823 | 1,703 | 1,823 | 1,729
17,050 | 17,100 | 1,829 | 1,708 | 1,829 | 1,735
17,100 | 17,150 | 1,835 | 1,713 | 1,835 | 1,741
17,150 | 17,200 | 1,841 | 1,718 | 1,841 | 1,747
17,200 | 17,250 | 1,847 | 1,723 | 1,847 | 1,753
17,250 | 17,300 | 1,853 | 1,728 | 1,853 | 1,759
17,300 | 17,350 | 1,859 | 1,733 | 1,859 | 1,765
17,350 | 17,400 | 1,865 | 1,738 | 1,865 | 1,771
17,400 | 17,450 | 1,871 | 1,743 | 1,871 | 1,777
17,450 | 17,500 | 1,877 | 1,748 | 1,877 | 1,783
17,500 | 17,550 | 1,883 | 1,753 | 1,883 | 1,789
17,550 | 17,600 | 1,889 | 1,758 | 1,889 | 1,795
17,600 | 17,650 | 1,895 | 1,763 | 1,895 | 1,801
17,650 | 17,700 | 1,901 | 1,768 | 1,901 | 1,807
17,700 | 17,750 | 1,907 | 1,773 | 1,907 | 1,813
17,750 | 17,800 | 1,913 | 1,778 | 1,913 | 1,819
17,800 | 17,850 | 1,919 | 1,783 | 1,919 | 1,825
17,850 | 17,900 | 1,925 | 1,788 | 1,925 | 1,831
17,900 | 17,950 | 1,931 | 1,793 | 1,931 | 1,837
17,950 | 18,000 | 1,937 | 1,798 | 1,937 | 1,843
18,000 | 18,050 | 1,943 | 1,803 | 1,943 | 1,849
18,050 | 18,100 | 1,949 | 1,808 | 1,949 | 1,855
18,100 | 18,150 | 1,955 | 1,813 | 1,955 | 1,861
18,150 | 18,200 | 1,961 | 1,818 | 1,961 | 1,867
18,200 | 18,250 | 1,967 | 1,823 | 1,967 | 1,873
18,250 | 18,300 | 1,973 | 1,828 | 1,973 | 1,879
18,300 | 18,350 | 1,979 | 1,833 | 1,979 | 1,885
18,350 | 18,400 | 1,985 | 1,838 | 1,985 | 1,891
18,400 | 18,450 | 1,991 | 1,843 | 1,991 | 1,897
18,450 | 18,500 | 1,997 | 1,848 | 1,997 | 1,903
18,500 | 18,550 | 2,003 | 1,853 | 2,003 | 1,909
18,550 | 18,600 | 2,009 | 1,858 | 2,009 | 1,915
18,600 | 18,650 | 2,015 | 1,863 | 2,015 | 1,921
18,650 | 18,700 | 2,021 | 1,868 | 2,021 | 1,927
18,700 | 18,750 | 2,027 | 1,873 | 2,027 | 1,933
18,750 | 18,800 | 2,033 | 1,878 | 2,033 | 1,939
18,800 | 18,850 | 2,039 | 1,883 | 2,039 | 1,945
18,850 | 18,900 | 2,045 | 1,888 | 2,045 | 1,951
18,900 | 18,950 | 2,051 | 1,893 | 2,051 | 1,957
18,950 | 19,000 | 2,057 | 1,898 | 2,057 | 1,963
19,000 | 19,050 | 2,063 | 1,903 | 2,063 | 1,969
19,050 | 19,100 | 2,069 | 1,908 | 2,069 | 1,975
19,100 | 19,150 | 2,075 | 1,913 | 2,075 | 1,981
19,150 | 19,200 | 2,081 | 1,918 | 2,081 | 1,987
19,200 | 19,250 | 2,087 | 1,923 | 2,087 | 1,993
19,250 | 19,300 | 2,093 | 1,928 | 2,093 | 1,999
19,300 | 19,350 | 2,099 | 1,933 | 2,099 | 2,005
19,350 | 19,400 | 2,105 | 1,938 | 2,105 | 2,011
19,400 | 19,450 | 2,111 | 1,943 | 2,111 | 2,017
19,450 | 19,500 | 2,117 | 1,948 | 2,117 | 2,023
19,500 | 19,550 | 2,123 | 1,953 | 2,123 | 2,029
19,550 | 19,600 | 2,129 | 1,958 | 2,129 | 2,035
19,600 | 19,650 | 2,135 | 1,963 | 2,135 | 2,041
19,650 | 19,700 | 2,141 | 1,968 | 2,141 | 2,047
19,700 | 19,750 | 2,147 | 1,973 | 2,147 | 2,053
19,750 | 19,800 | 2,153 | 1,978 | 2,153 | 2,059
19,800 | 19,850 | 2,159 | 1,983 | 2,159 | 2,065
19,850 | 19,900 | 2,165 | 1,988 | 2,165 | 2,071
19,900 | 19,950 | 2,171 | 1,993 | 2,171 | 2,077
19,950 | 20,000 | 2,177 | 1,998 | 2,177 | 2,083

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

20,000 — 25,000 (Scroll to find your taxable income line.)

20,000 | 20,050 | 2,183 | 2,003 | 2,183 | 2,089
20,050 | 20,100 | 2,189 | 2,008 | 2,189 | 2,095
20,100 | 20,150 | 2,195 | 2,013 | 2,195 | 2,101
20,150 | 20,200 | 2,201 | 2,018 | 2,201 | 2,107
20,200 | 20,250 | 2,207 | 2,023 | 2,207 | 2,113
20,250 | 20,300 | 2,213 | 2,028 | 2,213 | 2,119
20,300 | 20,350 | 2,219 | 2,033 | 2,219 | 2,125
20,350 | 20,400 | 2,225 | 2,038 | 2,225 | 2,131
20,400 | 20,450 | 2,231 | 2,043 | 2,231 | 2,137
20,450 | 20,500 | 2,237 | 2,048 | 2,237 | 2,143
20,500 | 20,550 | 2,243 | 2,053 | 2,243 | 2,149
20,550 | 20,600 | 2,249 | 2,058 | 2,249 | 2,155
20,600 | 20,650 | 2,255 | 2,063 | 2,255 | 2,161
20,650 | 20,700 | 2,261 | 2,068 | 2,261 | 2,167
20,700 | 20,750 | 2,267 | 2,073 | 2,267 | 2,173
20,750 | 20,800 | 2,273 | 2,078 | 2,273 | 2,179
20,800 | 20,850 | 2,279 | 2,083 | 2,279 | 2,185
20,850 | 20,900 | 2,285 | 2,088 | 2,285 | 2,191
20,900 | 20,950 | 2,291 | 2,093 | 2,291 | 2,197
20,950 | 21,000 | 2,297 | 2,098 | 2,297 | 2,203
21,000 | 21,050 | 2,303 | 2,103 | 2,303 | 2,209
21,050 | 21,100 | 2,309 | 2,108 | 2,309 | 2,215
21,100 | 21,150 | 2,315 | 2,113 | 2,315 | 2,221
21,150 | 21,200 | 2,321 | 2,118 | 2,321 | 2,227
21,200 | 21,250 | 2,327 | 2,123 | 2,327 | 2,233
21,250 | 21,300 | 2,333 | 2,128 | 2,333 | 2,239
21,300 | 21,350 | 2,339 | 2,133 | 2,339 | 2,245
21,350 | 21,400 | 2,345 | 2,138 | 2,345 | 2,251
21,400 | 21,450 | 2,351 | 2,143 | 2,351 | 2,257
21,450 | 21,500 | 2,357 | 2,148 | 2,357 | 2,263
21,500 | 21,550 | 2,363 | 2,153 | 2,363 | 2,269
21,550 | 21,600 | 2,369 | 2,158 | 2,369 | 2,275
21,600 | 21,650 | 2,375 | 2,163 | 2,375 | 2,281
21,650 | 21,700 | 2,381 | 2,168 | 2,381 | 2,287
21,700 | 21,750 | 2,387 | 2,173 | 2,387 | 2,293
21,750 | 21,800 | 2,393 | 2,178 | 2,393 | 2,299
21,800 | 21,850 | 2,399 | 2,183 | 2,399 | 2,305
21,850 | 21,900 | 2,405 | 2,188 | 2,405 | 2,311
21,900 | 21,950 | 2,411 | 2,193 | 2,411 | 2,317
21,950 | 22,000 | 2,417 | 2,198 | 2,417 | 2,323
22,000 | 22,050 | 2,423 | 2,203 | 2,423 | 2,329
22,050 | 22,100 | 2,429 | 2,209 | 2,429 | 2,335
22,100 | 22,150 | 2,435 | 2,215 | 2,435 | 2,341
22,150 | 22,200 | 2,441 | 2,221 | 2,441 | 2,347
22,200 | 22,250 | 2,447 | 2,227 | 2,447 | 2,353
22,250 | 22,300 | 2,453 | 2,233 | 2,453 | 2,359
22,300 | 22,350 | 2,459 | 2,239 | 2,459 | 2,365
22,350 | 22,400 | 2,465 | 2,245 | 2,465 | 2,371
22,400 | 22,450 | 2,471 | 2,251 | 2,471 | 2,377
22,450 | 22,500 | 2,477 | 2,257 | 2,477 | 2,383
22,500 | 22,550 | 2,483 | 2,263 | 2,483 | 2,389
22,550 | 22,600 | 2,489 | 2,269 | 2,489 | 2,395
22,600 | 22,650 | 2,495 | 2,275 | 2,495 | 2,401
22,650 | 22,700 | 2,501 | 2,281 | 2,501 | 2,407
22,700 | 22,750 | 2,507 | 2,287 | 2,507 | 2,413
22,750 | 22,800 | 2,513 | 2,293 | 2,513 | 2,419
22,800 | 22,850 | 2,519 | 2,299 | 2,519 | 2,425
22,850 | 22,900 | 2,525 | 2,305 | 2,525 | 2,431
22,900 | 22,950 | 2,531 | 2,311 | 2,531 | 2,437
22,950 | 23,000 | 2,537 | 2,317 | 2,537 | 2,443
23,000 | 23,050 | 2,543 | 2,323 | 2,543 | 2,449
23,050 | 23,100 | 2,549 | 2,329 | 2,549 | 2,455
23,100 | 23,150 | 2,555 | 2,335 | 2,555 | 2,461
23,150 | 23,200 | 2,561 | 2,341 | 2,561 | 2,467
23,200 | 23,250 | 2,567 | 2,347 | 2,567 | 2,473
23,250 | 23,300 | 2,573 | 2,353 | 2,573 | 2,479
23,300 | 23,350 | 2,579 | 2,359 | 2,579 | 2,485
23,350 | 23,400 | 2,585 | 2,365 | 2,585 | 2,491
23,400 | 23,450 | 2,591 | 2,371 | 2,591 | 2,497
23,450 | 23,500 | 2,597 | 2,377 | 2,597 | 2,503
23,500 | 23,550 | 2,603 | 2,383 | 2,603 | 2,509
23,550 | 23,600 | 2,609 | 2,389 | 2,609 | 2,515
23,600 | 23,650 | 2,615 | 2,395 | 2,615 | 2,521
23,650 | 23,700 | 2,621 | 2,401 | 2,621 | 2,527
23,700 | 23,750 | 2,627 | 2,407 | 2,627 | 2,533
23,750 | 23,800 | 2,633 | 2,413 | 2,633 | 2,539
23,800 | 23,850 | 2,639 | 2,419 | 2,639 | 2,545
23,850 | 23,900 | 2,645 | 2,425 | 2,645 | 2,551
23,900 | 23,950 | 2,651 | 2,431 | 2,651 | 2,557
23,950 | 24,000 | 2,657 | 2,437 | 2,657 | 2,563
24,000 | 24,050 | 2,663 | 2,443 | 2,663 | 2,569
24,050 | 24,100 | 2,669 | 2,449 | 2,669 | 2,575
24,100 | 24,150 | 2,675 | 2,455 | 2,675 | 2,581
24,150 | 24,200 | 2,681 | 2,461 | 2,681 | 2,587
24,200 | 24,250 | 2,687 | 2,467 | 2,687 | 2,593
24,250 | 24,300 | 2,693 | 2,473 | 2,693 | 2,599
24,300 | 24,350 | 2,699 | 2,479 | 2,699 | 2,605
24,350 | 24,400 | 2,705 | 2,485 | 2,705 | 2,611
24,400 | 24,450 | 2,711 | 2,491 | 2,711 | 2,617
24,450 | 24,500 | 2,717 | 2,497 | 2,717 | 2,623
24,500 | 24,550 | 2,723 | 2,503 | 2,723 | 2,629
24,550 | 24,600 | 2,729 | 2,509 | 2,729 | 2,635
24,600 | 24,650 | 2,735 | 2,515 | 2,735 | 2,641
24,650 | 24,700 | 2,741 | 2,521 | 2,741 | 2,647
24,700 | 24,750 | 2,747 | 2,527 | 2,747 | 2,653
24,750 | 24,800 | 2,753 | 2,533 | 2,753 | 2,659
24,800 | 24,850 | 2,759 | 2,539 | 2,759 | 2,665
24,850 | 24,900 | 2,765 | 2,545 | 2,765 | 2,671
24,900 | 24,950 | 2,771 | 2,551 | 2,771 | 2,677
24,950 | 25,000 | 2,777 | 2,557 | 2,777 | 2,683

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

25,000 — 30,000 (Scroll to find your taxable income line.)

25,000 | 25,050 | 2,783 | 2,563 | 2,783 | 2,689
25,050 | 25,100 | 2,789 | 2,569 | 2,789 | 2,695
25,100 | 25,150 | 2,795 | 2,575 | 2,795 | 2,701
25,150 | 25,200 | 2,801 | 2,581 | 2,801 | 2,707
25,200 | 25,250 | 2,807 | 2,587 | 2,807 | 2,713
25,250 | 25,300 | 2,813 | 2,593 | 2,813 | 2,719
25,300 | 25,350 | 2,819 | 2,599 | 2,819 | 2,725
25,350 | 25,400 | 2,825 | 2,605 | 2,825 | 2,731
25,400 | 25,450 | 2,831 | 2,611 | 2,831 | 2,737
25,450 | 25,500 | 2,837 | 2,617 | 2,837 | 2,743
25,500 | 25,550 | 2,843 | 2,623 | 2,843 | 2,749
25,550 | 25,600 | 2,849 | 2,629 | 2,849 | 2,755
25,600 | 25,650 | 2,855 | 2,635 | 2,855 | 2,761
25,650 | 25,700 | 2,861 | 2,641 | 2,861 | 2,767
25,700 | 25,750 | 2,867 | 2,647 | 2,867 | 2,773
25,750 | 25,800 | 2,873 | 2,653 | 2,873 | 2,779
25,800 | 25,850 | 2,879 | 2,659 | 2,879 | 2,785
25,850 | 25,900 | 2,885 | 2,665 | 2,885 | 2,791
25,900 | 25,950 | 2,891 | 2,671 | 2,891 | 2,797
25,950 | 26,000 | 2,897 | 2,677 | 2,897 | 2,803
26,000 | 26,050 | 2,903 | 2,683 | 2,903 | 2,809
26,050 | 26,100 | 2,909 | 2,689 | 2,909 | 2,815
26,100 | 26,150 | 2,915 | 2,695 | 2,915 | 2,821
26,150 | 26,200 | 2,921 | 2,701 | 2,921 | 2,827
26,200 | 26,250 | 2,927 | 2,707 | 2,927 | 2,833
26,250 | 26,300 | 2,933 | 2,713 | 2,933 | 2,839
26,300 | 26,350 | 2,939 | 2,719 | 2,939 | 2,845
26,350 | 26,400 | 2,945 | 2,725 | 2,945 | 2,851
26,400 | 26,450 | 2,951 | 2,731 | 2,951 | 2,857
26,450 | 26,500 | 2,957 | 2,737 | 2,957 | 2,863
26,500 | 26,550 | 2,963 | 2,743 | 2,963 | 2,869
26,550 | 26,600 | 2,969 | 2,749 | 2,969 | 2,875
26,600 | 26,650 | 2,975 | 2,755 | 2,975 | 2,881
26,650 | 26,700 | 2,981 | 2,761 | 2,981 | 2,887
26,700 | 26,750 | 2,987 | 2,767 | 2,987 | 2,893
26,750 | 26,800 | 2,993 | 2,773 | 2,993 | 2,899
26,800 | 26,850 | 2,999 | 2,779 | 2,999 | 2,905
26,850 | 26,900 | 3,005 | 2,785 | 3,005 | 2,911
26,900 | 26,950 | 3,011 | 2,791 | 3,011 | 2,917
26,950 | 27,000 | 3,017 | 2,797 | 3,017 | 2,923
27,000 | 27,050 | 3,023 | 2,803 | 3,023 | 2,929
27,050 | 27,100 | 3,029 | 2,809 | 3,029 | 2,935
27,100 | 27,150 | 3,035 | 2,815 | 3,035 | 2,941
27,150 | 27,200 | 3,041 | 2,821 | 3,041 | 2,947
27,200 | 27,250 | 3,047 | 2,827 | 3,047 | 2,953
27,250 | 27,300 | 3,053 | 2,833 | 3,053 | 2,959
27,300 | 27,350 | 3,059 | 2,839 | 3,059 | 2,965
27,350 | 27,400 | 3,065 | 2,845 | 3,065 | 2,971
27,400 | 27,450 | 3,071 | 2,851 | 3,071 | 2,977
27,450 | 27,500 | 3,077 | 2,857 | 3,077 | 2,983
27,500 | 27,550 | 3,083 | 2,863 | 3,083 | 2,989
27,550 | 27,600 | 3,089 | 2,869 | 3,089 | 2,995
27,600 | 27,650 | 3,095 | 2,875 | 3,095 | 3,001
27,650 | 27,700 | 3,101 | 2,881 | 3,101 | 3,007
27,700 | 27,750 | 3,107 | 2,887 | 3,107 | 3,013
27,750 | 27,800 | 3,113 | 2,893 | 3,113 | 3,019
27,800 | 27,850 | 3,119 | 2,899 | 3,119 | 3,025
27,850 | 27,900 | 3,125 | 2,905 | 3,125 | 3,031
27,900 | 27,950 | 3,131 | 2,911 | 3,131 | 3,037
27,950 | 28,000 | 3,137 | 2,917 | 3,137 | 3,043
28,000 | 28,050 | 3,143 | 2,923 | 3,143 | 3,049
28,050 | 28,100 | 3,149 | 2,929 | 3,149 | 3,055
28,100 | 28,150 | 3,155 | 2,935 | 3,155 | 3,061
28,150 | 28,200 | 3,161 | 2,941 | 3,161 | 3,067
28,200 | 28,250 | 3,167 | 2,947 | 3,167 | 3,073
28,250 | 28,300 | 3,173 | 2,953 | 3,173 | 3,079
28,300 | 28,350 | 3,179 | 2,959 | 3,179 | 3,085
28,350 | 28,400 | 3,185 | 2,965 | 3,185 | 3,091
28,400 | 28,450 | 3,191 | 2,971 | 3,191 | 3,097
28,450 | 28,500 | 3,197 | 2,977 | 3,197 | 3,103
28,500 | 28,550 | 3,203 | 2,983 | 3,203 | 3,109
28,550 | 28,600 | 3,209 | 2,989 | 3,209 | 3,115
28,600 | 28,650 | 3,215 | 2,995 | 3,215 | 3,121
28,650 | 28,700 | 3,221 | 3,001 | 3,221 | 3,127
28,700 | 28,750 | 3,227 | 3,007 | 3,227 | 3,133
28,750 | 28,800 | 3,233 | 3,013 | 3,233 | 3,139
28,800 | 28,850 | 3,239 | 3,019 | 3,239 | 3,145
28,850 | 28,900 | 3,245 | 3,025 | 3,245 | 3,151
28,900 | 28,950 | 3,251 | 3,031 | 3,251 | 3,157
28,950 | 29,000 | 3,257 | 3,037 | 3,257 | 3,163
29,000 | 29,050 | 3,263 | 3,043 | 3,263 | 3,169
29,050 | 29,100 | 3,269 | 3,049 | 3,269 | 3,175
29,100 | 29,150 | 3,275 | 3,055 | 3,275 | 3,181
29,150 | 29,200 | 3,281 | 3,061 | 3,281 | 3,187
29,200 | 29,250 | 3,287 | 3,067 | 3,287 | 3,193
29,250 | 29,300 | 3,293 | 3,073 | 3,293 | 3,199
29,300 | 29,350 | 3,299 | 3,079 | 3,299 | 3,205
29,350 | 29,400 | 3,305 | 3,085 | 3,305 | 3,211
29,400 | 29,450 | 3,311 | 3,091 | 3,311 | 3,217
29,450 | 29,500 | 3,317 | 3,097 | 3,317 | 3,223
29,500 | 29,550 | 3,323 | 3,103 | 3,323 | 3,229
29,550 | 29,600 | 3,329 | 3,109 | 3,329 | 3,235
29,600 | 29,650 | 3,335 | 3,115 | 3,335 | 3,241
29,650 | 29,700 | 3,341 | 3,121 | 3,341 | 3,247
29,700 | 29,750 | 3,347 | 3,127 | 3,347 | 3,253
29,750 | 29,800 | 3,353 | 3,133 | 3,353 | 3,259
29,800 | 29,850 | 3,359 | 3,139 | 3,359 | 3,265
29,850 | 29,900 | 3,365 | 3,145 | 3,365 | 3,271
29,900 | 29,950 | 3,371 | 3,151 | 3,371 | 3,277
29,950 | 30,000 | 3,377 | 3,157 | 3,377 | 3,283

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

30,000 — 35,000 (Scroll to find your taxable income line.)

30,000 | 30,050 | 3,383 | 3,163 | 3,383 | 3,289
30,050 | 30,100 | 3,389 | 3,169 | 3,389 | 3,295
30,100 | 30,150 | 3,395 | 3,175 | 3,395 | 3,301
30,150 | 30,200 | 3,401 | 3,181 | 3,401 | 3,307
30,200 | 30,250 | 3,407 | 3,187 | 3,407 | 3,313
30,250 | 30,300 | 3,413 | 3,193 | 3,413 | 3,319
30,300 | 30,350 | 3,419 | 3,199 | 3,419 | 3,325
30,350 | 30,400 | 3,425 | 3,205 | 3,425 | 3,331
30,400 | 30,450 | 3,431 | 3,211 | 3,431 | 3,337
30,450 | 30,500 | 3,437 | 3,217 | 3,437 | 3,343
30,500 | 30,550 | 3,443 | 3,223 | 3,443 | 3,349
30,550 | 30,600 | 3,449 | 3,229 | 3,449 | 3,355
30,600 | 30,650 | 3,455 | 3,235 | 3,455 | 3,361
30,650 | 30,700 | 3,461 | 3,241 | 3,461 | 3,367
30,700 | 30,750 | 3,467 | 3,247 | 3,467 | 3,373
30,750 | 30,800 | 3,473 | 3,253 | 3,473 | 3,379
30,800 | 30,850 | 3,479 | 3,259 | 3,479 | 3,385
30,850 | 30,900 | 3,485 | 3,265 | 3,485 | 3,391
30,900 | 30,950 | 3,491 | 3,271 | 3,491 | 3,397
30,950 | 31,000 | 3,497 | 3,277 | 3,497 | 3,403
31,000 | 31,050 | 3,503 | 3,283 | 3,503 | 3,409
31,050 | 31,100 | 3,509 | 3,289 | 3,509 | 3,415
31,100 | 31,150 | 3,515 | 3,295 | 3,515 | 3,421
31,150 | 31,200 | 3,521 | 3,301 | 3,521 | 3,427
31,200 | 31,250 | 3,527 | 3,307 | 3,527 | 3,433
31,250 | 31,300 | 3,533 | 3,313 | 3,533 | 3,439
31,300 | 31,350 | 3,539 | 3,319 | 3,539 | 3,445
31,350 | 31,400 | 3,545 | 3,325 | 3,545 | 3,451
31,400 | 31,450 | 3,551 | 3,331 | 3,551 | 3,457
31,450 | 31,500 | 3,557 | 3,337 | 3,557 | 3,463
31,500 | 31,550 | 3,563 | 3,343 | 3,563 | 3,469
31,550 | 31,600 | 3,569 | 3,349 | 3,569 | 3,475
31,600 | 31,650 | 3,575 | 3,355 | 3,575 | 3,481
31,650 | 31,700 | 3,581 | 3,361 | 3,581 | 3,487
31,700 | 31,750 | 3,587 | 3,367 | 3,587 | 3,493
31,750 | 31,800 | 3,593 | 3,373 | 3,593 | 3,499
31,800 | 31,850 | 3,599 | 3,379 | 3,599 | 3,505
31,850 | 31,900 | 3,605 | 3,385 | 3,605 | 3,511
31,900 | 31,950 | 3,611 | 3,391 | 3,611 | 3,517
31,950 | 32,000 | 3,617 | 3,397 | 3,617 | 3,523
32,000 | 32,050 | 3,623 | 3,403 | 3,623 | 3,529
32,050 | 32,100 | 3,629 | 3,409 | 3,629 | 3,535
32,100 | 32,150 | 3,635 | 3,415 | 3,635 | 3,541
32,150 | 32,200 | 3,641 | 3,421 | 3,641 | 3,547
32,200 | 32,250 | 3,647 | 3,427 | 3,647 | 3,553
32,250 | 32,300 | 3,653 | 3,433 | 3,653 | 3,559
32,300 | 32,350 | 3,659 | 3,439 | 3,659 | 3,565
32,350 | 32,400 | 3,665 | 3,445 | 3,665 | 3,571
32,400 | 32,450 | 3,671 | 3,451 | 3,671 | 3,577
32,450 | 32,500 | 3,677 | 3,457 | 3,677 | 3,583
32,500 | 32,550 | 3,683 | 3,463 | 3,683 | 3,589
32,550 | 32,600 | 3,689 | 3,469 | 3,689 | 3,595
32,600 | 32,650 | 3,695 | 3,475 | 3,695 | 3,601
32,650 | 32,700 | 3,701 | 3,481 | 3,701 | 3,607
32,700 | 32,750 | 3,707 | 3,487 | 3,707 | 3,613
32,750 | 32,800 | 3,713 | 3,493 | 3,713 | 3,619
32,800 | 32,850 | 3,719 | 3,499 | 3,719 | 3,625
32,850 | 32,900 | 3,725 | 3,505 | 3,725 | 3,631
32,900 | 32,950 | 3,731 | 3,511 | 3,731 | 3,637
32,950 | 33,000 | 3,737 | 3,517 | 3,737 | 3,643
33,000 | 33,050 | 3,743 | 3,523 | 3,743 | 3,649
33,050 | 33,100 | 3,749 | 3,529 | 3,749 | 3,655
33,100 | 33,150 | 3,755 | 3,535 | 3,755 | 3,661
33,150 | 33,200 | 3,761 | 3,541 | 3,761 | 3,667
33,200 | 33,250 | 3,767 | 3,547 | 3,767 | 3,673
33,250 | 33,300 | 3,773 | 3,553 | 3,773 | 3,679
33,300 | 33,350 | 3,779 | 3,559 | 3,779 | 3,685
33,350 | 33,400 | 3,785 | 3,565 | 3,785 | 3,691
33,400 | 33,450 | 3,791 | 3,571 | 3,791 | 3,697
33,450 | 33,500 | 3,797 | 3,577 | 3,797 | 3,703
33,500 | 33,550 | 3,803 | 3,583 | 3,803 | 3,709
33,550 | 33,600 | 3,809 | 3,589 | 3,809 | 3,715
33,600 | 33,650 | 3,815 | 3,595 | 3,815 | 3,721
33,650 | 33,700 | 3,821 | 3,601 | 3,821 | 3,727
33,700 | 33,750 | 3,827 | 3,607 | 3,827 | 3,733
33,750 | 33,800 | 3,833 | 3,613 | 3,833 | 3,739
33,800 | 33,850 | 3,839 | 3,619 | 3,839 | 3,745
33,850 | 33,900 | 3,845 | 3,625 | 3,845 | 3,751
33,900 | 33,950 | 3,851 | 3,631 | 3,851 | 3,757
33,950 | 34,000 | 3,857 | 3,637 | 3,857 | 3,763
34,000 | 34,050 | 3,863 | 3,643 | 3,863 | 3,769
34,050 | 34,100 | 3,869 | 3,649 | 3,869 | 3,775
34,100 | 34,150 | 3,875 | 3,655 | 3,875 | 3,781
34,150 | 34,200 | 3,881 | 3,661 | 3,881 | 3,787
34,200 | 34,250 | 3,887 | 3,667 | 3,887 | 3,793
34,250 | 34,300 | 3,893 | 3,673 | 3,893 | 3,799
34,300 | 34,350 | 3,899 | 3,679 | 3,899 | 3,805
34,350 | 34,400 | 3,905 | 3,685 | 3,905 | 3,811
34,400 | 34,450 | 3,911 | 3,691 | 3,911 | 3,817
34,450 | 34,500 | 3,917 | 3,697 | 3,917 | 3,823
34,500 | 34,550 | 3,923 | 3,703 | 3,923 | 3,829
34,550 | 34,600 | 3,929 | 3,709 | 3,929 | 3,835
34,600 | 34,650 | 3,935 | 3,715 | 3,935 | 3,841
34,650 | 34,700 | 3,941 | 3,721 | 3,941 | 3,847
34,700 | 34,750 | 3,947 | 3,727 | 3,947 | 3,853
34,750 | 34,800 | 3,953 | 3,733 | 3,953 | 3,859
34,800 | 34,850 | 3,959 | 3,739 | 3,959 | 3,865
34,850 | 34,900 | 3,965 | 3,745 | 3,965 | 3,871
34,900 | 34,950 | 3,971 | 3,751 | 3,971 | 3,877
34,950 | 35,000 | 3,977 | 3,757 | 3,977 | 3,883

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

35,000 — 40,000 (Scroll to find your taxable income line.)

35,000 | 35,050 | 3,983 | 3,763 | 3,983 | 3,889
35,050 | 35,100 | 3,989 | 3,769 | 3,989 | 3,895
35,100 | 35,150 | 3,995 | 3,775 | 3,995 | 3,901
35,150 | 35,200 | 4,001 | 3,781 | 4,001 | 3,907
35,200 | 35,250 | 4,007 | 3,787 | 4,007 | 3,913
35,250 | 35,300 | 4,013 | 3,793 | 4,013 | 3,919
35,300 | 35,350 | 4,019 | 3,799 | 4,019 | 3,925
35,350 | 35,400 | 4,025 | 3,805 | 4,025 | 3,931
35,400 | 35,450 | 4,031 | 3,811 | 4,031 | 3,937
35,450 | 35,500 | 4,037 | 3,817 | 4,037 | 3,943
35,500 | 35,550 | 4,043 | 3,823 | 4,043 | 3,949
35,550 | 35,600 | 4,049 | 3,829 | 4,049 | 3,955
35,600 | 35,650 | 4,055 | 3,835 | 4,055 | 3,961
35,650 | 35,700 | 4,061 | 3,841 | 4,061 | 3,967
35,700 | 35,750 | 4,067 | 3,847 | 4,067 | 3,973
35,750 | 35,800 | 4,073 | 3,853 | 4,073 | 3,979
35,800 | 35,850 | 4,079 | 3,859 | 4,079 | 3,985
35,850 | 35,900 | 4,085 | 3,865 | 4,085 | 3,991
35,900 | 35,950 | 4,091 | 3,871 | 4,091 | 3,997
35,950 | 36,000 | 4,097 | 3,877 | 4,097 | 4,003
36,000 | 36,050 | 4,103 | 3,883 | 4,103 | 4,009
36,050 | 36,100 | 4,109 | 3,889 | 4,109 | 4,015
36,100 | 36,150 | 4,115 | 3,895 | 4,115 | 4,021
36,150 | 36,200 | 4,121 | 3,901 | 4,121 | 4,027
36,200 | 36,250 | 4,127 | 3,907 | 4,127 | 4,033
36,250 | 36,300 | 4,133 | 3,913 | 4,133 | 4,039
36,300 | 36,350 | 4,139 | 3,919 | 4,139 | 4,045
36,350 | 36,400 | 4,145 | 3,925 | 4,145 | 4,051
36,400 | 36,450 | 4,151 | 3,931 | 4,151 | 4,057
36,450 | 36,500 | 4,157 | 3,937 | 4,157 | 4,063
36,500 | 36,550 | 4,163 | 3,943 | 4,163 | 4,069
36,550 | 36,600 | 4,169 | 3,949 | 4,169 | 4,075
36,600 | 36,650 | 4,175 | 3,955 | 4,175 | 4,081
36,650 | 36,700 | 4,181 | 3,961 | 4,181 | 4,087
36,700 | 36,750 | 4,187 | 3,967 | 4,187 | 4,093
36,750 | 36,800 | 4,193 | 3,973 | 4,193 | 4,099
36,800 | 36,850 | 4,199 | 3,979 | 4,199 | 4,105
36,850 | 36,900 | 4,205 | 3,985 | 4,205 | 4,111
36,900 | 36,950 | 4,211 | 3,991 | 4,211 | 4,117
36,950 | 37,000 | 4,217 | 3,997 | 4,217 | 4,123
37,000 | 37,050 | 4,223 | 4,003 | 4,223 | 4,129
37,050 | 37,100 | 4,229 | 4,009 | 4,229 | 4,135
37,100 | 37,150 | 4,235 | 4,015 | 4,235 | 4,141
37,150 | 37,200 | 4,241 | 4,021 | 4,241 | 4,147
37,200 | 37,250 | 4,247 | 4,027 | 4,247 | 4,153
37,250 | 37,300 | 4,253 | 4,033 | 4,253 | 4,159
37,300 | 37,350 | 4,259 | 4,039 | 4,259 | 4,165
37,350 | 37,400 | 4,265 | 4,045 | 4,265 | 4,171
37,400 | 37,450 | 4,271 | 4,051 | 4,271 | 4,177
37,450 | 37,500 | 4,277 | 4,057 | 4,277 | 4,183
37,500 | 37,550 | 4,283 | 4,063 | 4,283 | 4,189
37,550 | 37,600 | 4,289 | 4,069 | 4,289 | 4,195
37,600 | 37,650 | 4,295 | 4,075 | 4,295 | 4,201
37,650 | 37,700 | 4,301 | 4,081 | 4,301 | 4,207
37,700 | 37,750 | 4,307 | 4,087 | 4,307 | 4,213
37,750 | 37,800 | 4,313 | 4,093 | 4,313 | 4,219
37,800 | 37,850 | 4,319 | 4,099 | 4,319 | 4,225
37,850 | 37,900 | 4,325 | 4,105 | 4,325 | 4,231
37,900 | 37,950 | 4,331 | 4,111 | 4,331 | 4,237
37,950 | 38,000 | 4,337 | 4,117 | 4,337 | 4,243
38,000 | 38,050 | 4,343 | 4,123 | 4,343 | 4,249
38,050 | 38,100 | 4,349 | 4,129 | 4,349 | 4,255
38,100 | 38,150 | 4,355 | 4,135 | 4,355 | 4,261
38,150 | 38,200 | 4,361 | 4,141 | 4,361 | 4,267
38,200 | 38,250 | 4,367 | 4,147 | 4,367 | 4,273
38,250 | 38,300 | 4,373 | 4,153 | 4,373 | 4,279
38,300 | 38,350 | 4,379 | 4,159 | 4,379 | 4,285
38,350 | 38,400 | 4,385 | 4,165 | 4,385 | 4,291
38,400 | 38,450 | 4,391 | 4,171 | 4,391 | 4,297
38,450 | 38,500 | 4,397 | 4,177 | 4,397 | 4,303
38,500 | 38,550 | 4,403 | 4,183 | 4,403 | 4,309
38,550 | 38,600 | 4,409 | 4,189 | 4,409 | 4,315
38,600 | 38,650 | 4,415 | 4,195 | 4,415 | 4,321
38,650 | 38,700 | 4,421 | 4,201 | 4,421 | 4,327
38,700 | 38,750 | 4,427 | 4,207 | 4,427 | 4,333
38,750 | 38,800 | 4,433 | 4,213 | 4,433 | 4,339
38,800 | 38,850 | 4,439 | 4,219 | 4,439 | 4,345
38,850 | 38,900 | 4,445 | 4,225 | 4,445 | 4,351
38,900 | 38,950 | 4,451 | 4,231 | 4,451 | 4,357
38,950 | 39,000 | 4,457 | 4,237 | 4,457 | 4,363
39,000 | 39,050 | 4,463 | 4,243 | 4,463 | 4,369
39,050 | 39,100 | 4,469 | 4,249 | 4,469 | 4,375
39,100 | 39,150 | 4,475 | 4,255 | 4,475 | 4,381
39,150 | 39,200 | 4,481 | 4,261 | 4,481 | 4,387
39,200 | 39,250 | 4,487 | 4,267 | 4,487 | 4,393
39,250 | 39,300 | 4,493 | 4,273 | 4,493 | 4,399
39,300 | 39,350 | 4,499 | 4,279 | 4,499 | 4,405
39,350 | 39,400 | 4,505 | 4,285 | 4,505 | 4,411
39,400 | 39,450 | 4,511 | 4,291 | 4,511 | 4,417
39,450 | 39,500 | 4,517 | 4,297 | 4,517 | 4,423
39,500 | 39,550 | 4,523 | 4,303 | 4,523 | 4,429
39,550 | 39,600 | 4,529 | 4,309 | 4,529 | 4,435
39,600 | 39,650 | 4,535 | 4,315 | 4,535 | 4,441
39,650 | 39,700 | 4,541 | 4,321 | 4,541 | 4,447
39,700 | 39,750 | 4,547 | 4,327 | 4,547 | 4,453
39,750 | 39,800 | 4,553 | 4,333 | 4,553 | 4,459
39,800 | 39,850 | 4,559 | 4,339 | 4,559 | 4,465
39,850 | 39,900 | 4,565 | 4,345 | 4,565 | 4,471
39,900 | 39,950 | 4,571 | 4,351 | 4,571 | 4,477
39,950 | 40,000 | 4,577 | 4,357 | 4,577 | 4,483

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

40,000 — 45,000 (Scroll to find your taxable income line.)

40,000 | 40,050 | 4,583 | 4,363 | 4,583 | 4,489
40,050 | 40,100 | 4,589 | 4,369 | 4,589 | 4,495
40,100 | 40,150 | 4,595 | 4,375 | 4,595 | 4,501
40,150 | 40,200 | 4,601 | 4,381 | 4,601 | 4,507
40,200 | 40,250 | 4,607 | 4,387 | 4,607 | 4,513
40,250 | 40,300 | 4,613 | 4,393 | 4,613 | 4,519
40,300 | 40,350 | 4,619 | 4,399 | 4,619 | 4,525
40,350 | 40,400 | 4,625 | 4,405 | 4,625 | 4,531
40,400 | 40,450 | 4,631 | 4,411 | 4,631 | 4,537
40,450 | 40,500 | 4,637 | 4,417 | 4,637 | 4,543
40,500 | 40,550 | 4,643 | 4,423 | 4,643 | 4,549
40,550 | 40,600 | 4,649 | 4,429 | 4,649 | 4,555
40,600 | 40,650 | 4,655 | 4,435 | 4,655 | 4,561
40,650 | 40,700 | 4,661 | 4,441 | 4,661 | 4,567
40,700 | 40,750 | 4,667 | 4,447 | 4,667 | 4,573
40,750 | 40,800 | 4,673 | 4,453 | 4,673 | 4,579
40,800 | 40,850 | 4,679 | 4,459 | 4,679 | 4,585
40,850 | 40,900 | 4,685 | 4,465 | 4,685 | 4,591
40,900 | 40,950 | 4,691 | 4,471 | 4,691 | 4,597
40,950 | 41,000 | 4,697 | 4,477 | 4,697 | 4,603
41,000 | 41,050 | 4,703 | 4,483 | 4,703 | 4,609
41,050 | 41,100 | 4,709 | 4,489 | 4,709 | 4,615
41,100 | 41,150 | 4,715 | 4,495 | 4,715 | 4,621
41,150 | 41,200 | 4,721 | 4,501 | 4,721 | 4,627
41,200 | 41,250 | 4,727 | 4,507 | 4,727 | 4,633
41,250 | 41,300 | 4,733 | 4,513 | 4,733 | 4,639
41,300 | 41,350 | 4,739 | 4,519 | 4,739 | 4,645
41,350 | 41,400 | 4,745 | 4,525 | 4,745 | 4,651
41,400 | 41,450 | 4,751 | 4,531 | 4,751 | 4,657
41,450 | 41,500 | 4,757 | 4,537 | 4,757 | 4,663
41,500 | 41,550 | 4,763 | 4,543 | 4,763 | 4,669
41,550 | 41,600 | 4,769 | 4,549 | 4,769 | 4,675
41,600 | 41,650 | 4,775 | 4,555 | 4,775 | 4,681
41,650 | 41,700 | 4,781 | 4,561 | 4,781 | 4,687
41,700 | 41,750 | 4,787 | 4,567 | 4,787 | 4,693
41,750 | 41,800 | 4,793 | 4,573 | 4,793 | 4,699
41,800 | 41,850 | 4,799 | 4,579 | 4,799 | 4,705
41,850 | 41,900 | 4,805 | 4,585 | 4,805 | 4,711
41,900 | 41,950 | 4,811 | 4,591 | 4,811 | 4,717
41,950 | 42,000 | 4,817 | 4,597 | 4,817 | 4,723
42,000 | 42,050 | 4,823 | 4,603 | 4,823 | 4,729
42,050 | 42,100 | 4,829 | 4,609 | 4,829 | 4,735
42,100 | 42,150 | 4,835 | 4,615 | 4,835 | 4,741
42,150 | 42,200 | 4,841 | 4,621 | 4,841 | 4,747
42,200 | 42,250 | 4,847 | 4,627 | 4,847 | 4,753
42,250 | 42,300 | 4,853 | 4,633 | 4,853 | 4,759
42,300 | 42,350 | 4,859 | 4,639 | 4,859 | 4,765
42,350 | 42,400 | 4,865 | 4,645 | 4,865 | 4,771
42,400 | 42,450 | 4,871 | 4,651 | 4,871 | 4,777
42,450 | 42,500 | 4,877 | 4,657 | 4,877 | 4,783
42,500 | 42,550 | 4,883 | 4,663 | 4,883 | 4,789
42,550 | 42,600 | 4,889 | 4,669 | 4,889 | 4,795
42,600 | 42,650 | 4,895 | 4,675 | 4,895 | 4,801
42,650 | 42,700 | 4,901 | 4,681 | 4,901 | 4,807
42,700 | 42,750 | 4,907 | 4,687 | 4,907 | 4,813
42,750 | 42,800 | 4,913 | 4,693 | 4,913 | 4,819
42,800 | 42,850 | 4,919 | 4,699 | 4,919 | 4,825
42,850 | 42,900 | 4,925 | 4,705 | 4,925 | 4,831
42,900 | 42,950 | 4,931 | 4,711 | 4,931 | 4,837
42,950 | 43,000 | 4,937 | 4,717 | 4,937 | 4,843
43,000 | 43,050 | 4,943 | 4,723 | 4,943 | 4,849
43,050 | 43,100 | 4,949 | 4,729 | 4,949 | 4,855
43,100 | 43,150 | 4,955 | 4,735 | 4,955 | 4,861
43,150 | 43,200 | 4,961 | 4,741 | 4,961 | 4,867
43,200 | 43,250 | 4,967 | 4,747 | 4,967 | 4,873
43,250 | 43,300 | 4,973 | 4,753 | 4,973 | 4,879
43,300 | 43,350 | 4,979 | 4,759 | 4,979 | 4,885
43,350 | 43,400 | 4,985 | 4,765 | 4,985 | 4,891
43,400 | 43,450 | 4,991 | 4,771 | 4,991 | 4,897
43,450 | 43,500 | 4,997 | 4,777 | 4,997 | 4,903
43,500 | 43,550 | 5,003 | 4,783 | 5,003 | 4,909
43,550 | 43,600 | 5,009 | 4,789 | 5,009 | 4,915
43,600 | 43,650 | 5,015 | 4,795 | 5,015 | 4,921
43,650 | 43,700 | 5,021 | 4,801 | 5,021 | 4,927
43,700 | 43,750 | 5,027 | 4,807 | 5,027 | 4,933
43,750 | 43,800 | 5,033 | 4,813 | 5,033 | 4,939
43,800 | 43,850 | 5,039 | 4,819 | 5,039 | 4,945
43,850 | 43,900 | 5,045 | 4,825 | 5,045 | 4,951
43,900 | 43,950 | 5,051 | 4,831 | 5,051 | 4,957
43,950 | 44,000 | 5,057 | 4,837 | 5,057 | 4,963
44,000 | 44,050 | 5,063 | 4,843 | 5,063 | 4,969
44,050 | 44,100 | 5,069 | 4,849 | 5,069 | 4,975
44,100 | 44,150 | 5,075 | 4,855 | 5,075 | 4,981
44,150 | 44,200 | 5,081 | 4,861 | 5,081 | 4,987
44,200 | 44,250 | 5,087 | 4,867 | 5,087 | 4,993
44,250 | 44,300 | 5,093 | 4,873 | 5,093 | 4,999
44,300 | 44,350 | 5,099 | 4,879 | 5,099 | 5,005
44,350 | 44,400 | 5,105 | 4,885 | 5,105 | 5,011
44,400 | 44,450 | 5,111 | 4,891 | 5,111 | 5,017
44,450 | 44,500 | 5,117 | 4,897 | 5,117 | 5,023
44,500 | 44,550 | 5,123 | 4,903 | 5,123 | 5,029
44,550 | 44,600 | 5,129 | 4,909 | 5,129 | 5,035
44,600 | 44,650 | 5,135 | 4,915 | 5,135 | 5,041
44,650 | 44,700 | 5,141 | 4,921 | 5,141 | 5,047
44,700 | 44,750 | 5,147 | 4,927 | 5,147 | 5,053
44,750 | 44,800 | 5,158 | 4,933 | 5,158 | 5,059
44,800 | 44,850 | 5,169 | 4,939 | 5,169 | 5,065
44,850 | 44,900 | 5,180 | 4,945 | 5,180 | 5,071
44,900 | 44,950 | 5,191 | 4,951 | 5,191 | 5,077
44,950 | 45,000 | 5,202 | 4,957 | 5,202 | 5,083

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

45,000 — 50,000 (Scroll to find your taxable income line.)

45,000 | 45,050 | 5,213 | 4,963 | 5,213 | 5,089
45,050 | 45,100 | 5,224 | 4,969 | 5,224 | 5,095
45,100 | 45,150 | 5,235 | 4,975 | 5,235 | 5,101
45,150 | 45,200 | 5,246 | 4,981 | 5,246 | 5,107
45,200 | 45,250 | 5,257 | 4,987 | 5,257 | 5,113
45,250 | 45,300 | 5,268 | 4,993 | 5,268 | 5,119
45,300 | 45,350 | 5,279 | 4,999 | 5,279 | 5,125
45,350 | 45,400 | 5,290 | 5,005 | 5,290 | 5,131
45,400 | 45,450 | 5,301 | 5,011 | 5,301 | 5,137
45,450 | 45,500 | 5,312 | 5,017 | 5,312 | 5,143
45,500 | 45,550 | 5,323 | 5,023 | 5,323 | 5,149
45,550 | 45,600 | 5,334 | 5,029 | 5,334 | 5,155
45,600 | 45,650 | 5,345 | 5,035 | 5,345 | 5,161
45,650 | 45,700 | 5,356 | 5,041 | 5,356 | 5,167
45,700 | 45,750 | 5,367 | 5,047 | 5,367 | 5,173
45,750 | 45,800 | 5,378 | 5,053 | 5,378 | 5,179
45,800 | 45,850 | 5,389 | 5,059 | 5,389 | 5,185
45,850 | 45,900 | 5,400 | 5,065 | 5,400 | 5,191
45,900 | 45,950 | 5,411 | 5,071 | 5,411 | 5,197
45,950 | 46,000 | 5,422 | 5,077 | 5,422 | 5,203
46,000 | 46,050 | 5,433 | 5,083 | 5,433 | 5,209
46,050 | 46,100 | 5,444 | 5,089 | 5,444 | 5,215
46,100 | 46,150 | 5,455 | 5,095 | 5,455 | 5,221
46,150 | 46,200 | 5,466 | 5,101 | 5,466 | 5,227
46,200 | 46,250 | 5,477 | 5,107 | 5,477 | 5,233
46,250 | 46,300 | 5,488 | 5,113 | 5,488 | 5,239
46,300 | 46,350 | 5,499 | 5,119 | 5,499 | 5,245
46,350 | 46,400 | 5,510 | 5,125 | 5,510 | 5,251
46,400 | 46,450 | 5,521 | 5,131 | 5,521 | 5,257
46,450 | 46,500 | 5,532 | 5,137 | 5,532 | 5,263
46,500 | 46,550 | 5,543 | 5,143 | 5,543 | 5,269
46,550 | 46,600 | 5,554 | 5,149 | 5,554 | 5,275
46,600 | 46,650 | 5,565 | 5,155 | 5,565 | 5,281
46,650 | 46,700 | 5,576 | 5,161 | 5,576 | 5,287
46,700 | 46,750 | 5,587 | 5,167 | 5,587 | 5,293
46,750 | 46,800 | 5,598 | 5,173 | 5,598 | 5,299
46,800 | 46,850 | 5,609 | 5,179 | 5,609 | 5,305
46,850 | 46,900 | 5,620 | 5,185 | 5,620 | 5,311
46,900 | 46,950 | 5,631 | 5,191 | 5,631 | 5,317
46,950 | 47,000 | 5,642 | 5,197 | 5,642 | 5,323
47,000 | 47,050 | 5,653 | 5,203 | 5,653 | 5,329
47,050 | 47,100 | 5,664 | 5,209 | 5,664 | 5,335
47,100 | 47,150 | 5,675 | 5,215 | 5,675 | 5,341
47,150 | 47,200 | 5,686 | 5,221 | 5,686 | 5,347
47,200 | 47,250 | 5,697 | 5,227 | 5,697 | 5,353
47,250 | 47,300 | 5,708 | 5,233 | 5,708 | 5,359
47,300 | 47,350 | 5,719 | 5,239 | 5,719 | 5,365
47,350 | 47,400 | 5,730 | 5,245 | 5,730 | 5,371
47,400 | 47,450 | 5,741 | 5,251 | 5,741 | 5,377
47,450 | 47,500 | 5,752 | 5,257 | 5,752 | 5,383
47,500 | 47,550 | 5,763 | 5,263 | 5,763 | 5,389
47,550 | 47,600 | 5,774 | 5,269 | 5,774 | 5,395
47,600 | 47,650 | 5,785 | 5,275 | 5,785 | 5,401
47,650 | 47,700 | 5,796 | 5,281 | 5,796 | 5,407
47,700 | 47,750 | 5,807 | 5,287 | 5,807 | 5,413
47,750 | 47,800 | 5,818 | 5,293 | 5,818 | 5,419
47,800 | 47,850 | 5,829 | 5,299 | 5,829 | 5,425
47,850 | 47,900 | 5,840 | 5,305 | 5,840 | 5,431
47,900 | 47,950 | 5,851 | 5,311 | 5,851 | 5,437
47,950 | 48,000 | 5,862 | 5,317 | 5,862 | 5,443
48,000 | 48,050 | 5,873 | 5,323 | 5,873 | 5,449
48,050 | 48,100 | 5,884 | 5,329 | 5,884 | 5,455
48,100 | 48,150 | 5,895 | 5,335 | 5,895 | 5,461
48,150 | 48,200 | 5,906 | 5,341 | 5,906 | 5,467
48,200 | 48,250 | 5,917 | 5,347 | 5,917 | 5,473
48,250 | 48,300 | 5,928 | 5,353 | 5,928 | 5,479
48,300 | 48,350 | 5,939 | 5,359 | 5,939 | 5,485
48,350 | 48,400 | 5,950 | 5,365 | 5,950 | 5,491
48,400 | 48,450 | 5,961 | 5,371 | 5,961 | 5,497
48,450 | 48,500 | 5,972 | 5,377 | 5,972 | 5,503
48,500 | 48,550 | 5,983 | 5,383 | 5,983 | 5,509
48,550 | 48,600 | 5,994 | 5,389 | 5,994 | 5,515
48,600 | 48,650 | 6,005 | 5,395 | 6,005 | 5,521
48,650 | 48,700 | 6,016 | 5,401 | 6,016 | 5,527
48,700 | 48,750 | 6,027 | 5,407 | 6,027 | 5,533
48,750 | 48,800 | 6,038 | 5,413 | 6,038 | 5,539
48,800 | 48,850 | 6,049 | 5,419 | 6,049 | 5,545
48,850 | 48,900 | 6,060 | 5,425 | 6,060 | 5,551
48,900 | 48,950 | 6,071 | 5,431 | 6,071 | 5,557
48,950 | 49,000 | 6,082 | 5,437 | 6,082 | 5,563
49,000 | 49,050 | 6,093 | 5,443 | 6,093 | 5,569
49,050 | 49,100 | 6,104 | 5,449 | 6,104 | 5,575
49,100 | 49,150 | 6,115 | 5,455 | 6,115 | 5,581
49,150 | 49,200 | 6,126 | 5,461 | 6,126 | 5,587
49,200 | 49,250 | 6,137 | 5,467 | 6,137 | 5,593
49,250 | 49,300 | 6,148 | 5,473 | 6,148 | 5,599
49,300 | 49,350 | 6,159 | 5,479 | 6,159 | 5,605
49,350 | 49,400 | 6,170 | 5,485 | 6,170 | 5,611
49,400 | 49,450 | 6,181 | 5,491 | 6,181 | 5,617
49,450 | 49,500 | 6,192 | 5,497 | 6,192 | 5,623
49,500 | 49,550 | 6,203 | 5,503 | 6,203 | 5,629
49,550 | 49,600 | 6,214 | 5,509 | 6,214 | 5,635
49,600 | 49,650 | 6,225 | 5,515 | 6,225 | 5,641
49,650 | 49,700 | 6,236 | 5,521 | 6,236 | 5,647
49,700 | 49,750 | 6,247 | 5,527 | 6,247 | 5,653
49,750 | 49,800 | 6,258 | 5,533 | 6,258 | 5,659
49,800 | 49,850 | 6,269 | 5,539 | 6,269 | 5,665
49,850 | 49,900 | 6,280 | 5,545 | 6,280 | 5,671
49,900 | 49,950 | 6,291 | 5,551 | 6,291 | 5,677
49,950 | 50,000 | 6,302 | 5,557 | 6,302 | 5,683

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

50,000 — 55,000 (Scroll to find your taxable income line.)

50,000 | 50,050 | 6,313 | 5,563 | 6,313 | 5,689
50,050 | 50,100 | 6,324 | 5,569 | 6,324 | 5,695
50,100 | 50,150 | 6,335 | 5,575 | 6,335 | 5,701
50,150 | 50,200 | 6,346 | 5,581 | 6,346 | 5,707
50,200 | 50,250 | 6,357 | 5,587 | 6,357 | 5,713
50,250 | 50,300 | 6,368 | 5,593 | 6,368 | 5,719
50,300 | 50,350 | 6,379 | 5,599 | 6,379 | 5,725
50,350 | 50,400 | 6,390 | 5,605 | 6,390 | 5,731
50,400 | 50,450 | 6,401 | 5,611 | 6,401 | 5,737
50,450 | 50,500 | 6,412 | 5,617 | 6,412 | 5,743
50,500 | 50,550 | 6,423 | 5,623 | 6,423 | 5,749
50,550 | 50,600 | 6,434 | 5,629 | 6,434 | 5,755
50,600 | 50,650 | 6,445 | 5,635 | 6,445 | 5,761
50,650 | 50,700 | 6,456 | 5,641 | 6,456 | 5,767
50,700 | 50,750 | 6,467 | 5,647 | 6,467 | 5,773
50,750 | 50,800 | 6,478 | 5,653 | 6,478 | 5,779
50,800 | 50,850 | 6,489 | 5,659 | 6,489 | 5,785
50,850 | 50,900 | 6,500 | 5,665 | 6,500 | 5,791
50,900 | 50,950 | 6,511 | 5,671 | 6,511 | 5,797
50,950 | 51,000 | 6,522 | 5,677 | 6,522 | 5,803
51,000 | 51,050 | 6,533 | 5,683 | 6,533 | 5,809
51,050 | 51,100 | 6,544 | 5,689 | 6,544 | 5,815
51,100 | 51,150 | 6,555 | 5,695 | 6,555 | 5,821
51,150 | 51,200 | 6,566 | 5,701 | 6,566 | 5,827
51,200 | 51,250 | 6,577 | 5,707 | 6,577 | 5,833
51,250 | 51,300 | 6,588 | 5,713 | 6,588 | 5,839
51,300 | 51,350 | 6,599 | 5,719 | 6,599 | 5,845
51,350 | 51,400 | 6,610 | 5,725 | 6,610 | 5,851
51,400 | 51,450 | 6,621 | 5,731 | 6,621 | 5,857
51,450 | 51,500 | 6,632 | 5,737 | 6,632 | 5,863
51,500 | 51,550 | 6,643 | 5,743 | 6,643 | 5,869
51,550 | 51,600 | 6,654 | 5,749 | 6,654 | 5,875
51,600 | 51,650 | 6,665 | 5,755 | 6,665 | 5,881
51,650 | 51,700 | 6,676 | 5,761 | 6,676 | 5,887
51,700 | 51,750 | 6,687 | 5,767 | 6,687 | 5,893
51,750 | 51,800 | 6,698 | 5,773 | 6,698 | 5,899
51,800 | 51,850 | 6,709 | 5,779 | 6,709 | 5,905
51,850 | 51,900 | 6,720 | 5,785 | 6,720 | 5,911
51,900 | 51,950 | 6,731 | 5,791 | 6,731 | 5,917
51,950 | 52,000 | 6,742 | 5,797 | 6,742 | 5,923
52,000 | 52,050 | 6,753 | 5,803 | 6,753 | 5,929
52,050 | 52,100 | 6,764 | 5,809 | 6,764 | 5,935
52,100 | 52,150 | 6,775 | 5,815 | 6,775 | 5,941
52,150 | 52,200 | 6,786 | 5,821 | 6,786 | 5,947
52,200 | 52,250 | 6,797 | 5,827 | 6,797 | 5,953
52,250 | 52,300 | 6,808 | 5,833 | 6,808 | 5,959
52,300 | 52,350 | 6,819 | 5,839 | 6,819 | 5,965
52,350 | 52,400 | 6,830 | 5,845 | 6,830 | 5,971
52,400 | 52,450 | 6,841 | 5,851 | 6,841 | 5,977
52,450 | 52,500 | 6,852 | 5,857 | 6,852 | 5,983
52,500 | 52,550 | 6,863 | 5,863 | 6,863 | 5,989
52,550 | 52,600 | 6,874 | 5,869 | 6,874 | 5,995
52,600 | 52,650 | 6,885 | 5,875 | 6,885 | 6,001
52,650 | 52,700 | 6,896 | 5,881 | 6,896 | 6,007
52,700 | 52,750 | 6,907 | 5,887 | 6,907 | 6,013
52,750 | 52,800 | 6,918 | 5,893 | 6,918 | 6,019
52,800 | 52,850 | 6,929 | 5,899 | 6,929 | 6,025
52,850 | 52,900 | 6,940 | 5,905 | 6,940 | 6,031
52,900 | 52,950 | 6,951 | 5,911 | 6,951 | 6,037
52,950 | 53,000 | 6,962 | 5,917 | 6,962 | 6,043
53,000 | 53,050 | 6,973 | 5,923 | 6,973 | 6,049
53,050 | 53,100 | 6,984 | 5,929 | 6,984 | 6,055
53,100 | 53,150 | 6,995 | 5,935 | 6,995 | 6,061
53,150 | 53,200 | 7,006 | 5,941 | 7,006 | 6,067
53,200 | 53,250 | 7,017 | 5,947 | 7,017 | 6,073
53,250 | 53,300 | 7,028 | 5,953 | 7,028 | 6,079
53,300 | 53,350 | 7,039 | 5,959 | 7,039 | 6,085
53,350 | 53,400 | 7,050 | 5,965 | 7,050 | 6,091
53,400 | 53,450 | 7,061 | 5,971 | 7,061 | 6,097
53,450 | 53,500 | 7,072 | 5,977 | 7,072 | 6,103
53,500 | 53,550 | 7,083 | 5,983 | 7,083 | 6,109
53,550 | 53,600 | 7,094 | 5,989 | 7,094 | 6,115
53,600 | 53,650 | 7,105 | 5,995 | 7,105 | 6,121
53,650 | 53,700 | 7,116 | 6,001 | 7,116 | 6,127
53,700 | 53,750 | 7,127 | 6,007 | 7,127 | 6,133
53,750 | 53,800 | 7,138 | 6,013 | 7,138 | 6,139
53,800 | 53,850 | 7,149 | 6,019 | 7,149 | 6,145
53,850 | 53,900 | 7,160 | 6,025 | 7,160 | 6,151
53,900 | 53,950 | 7,171 | 6,031 | 7,171 | 6,157
53,950 | 54,000 | 7,182 | 6,037 | 7,182 | 6,163
54,000 | 54,050 | 7,193 | 6,043 | 7,193 | 6,169
54,050 | 54,100 | 7,204 | 6,049 | 7,204 | 6,175
54,100 | 54,150 | 7,215 | 6,055 | 7,215 | 6,181
54,150 | 54,200 | 7,226 | 6,061 | 7,226 | 6,187
54,200 | 54,250 | 7,237 | 6,067 | 7,237 | 6,193
54,250 | 54,300 | 7,248 | 6,073 | 7,248 | 6,199
54,300 | 54,350 | 7,259 | 6,079 | 7,259 | 6,205
54,350 | 54,400 | 7,270 | 6,085 | 7,270 | 6,211
54,400 | 54,450 | 7,281 | 6,091 | 7,281 | 6,217
54,450 | 54,500 | 7,292 | 6,097 | 7,292 | 6,223
54,500 | 54,550 | 7,303 | 6,103 | 7,303 | 6,229
54,550 | 54,600 | 7,314 | 6,109 | 7,314 | 6,235
54,600 | 54,650 | 7,325 | 6,115 | 7,325 | 6,241
54,650 | 54,700 | 7,336 | 6,121 | 7,336 | 6,247
54,700 | 54,750 | 7,347 | 6,127 | 7,347 | 6,253
54,750 | 54,800 | 7,358 | 6,133 | 7,358 | 6,259
54,800 | 54,850 | 7,369 | 6,139 | 7,369 | 6,265
54,850 | 54,900 | 7,380 | 6,145 | 7,380 | 6,271
54,900 | 54,950 | 7,391 | 6,151 | 7,391 | 6,277
54,950 | 55,000 | 7,402 | 6,157 | 7,402 | 6,283

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

55,000 — 60,000 (Scroll to find your taxable income line.)

55,000 | 55,050 | 7,413 | 6,163 | 7,413 | 6,289
55,050 | 55,100 | 7,424 | 6,169 | 7,424 | 6,295
55,100 | 55,150 | 7,435 | 6,175 | 7,435 | 6,301
55,150 | 55,200 | 7,446 | 6,181 | 7,446 | 6,307
55,200 | 55,250 | 7,457 | 6,187 | 7,457 | 6,313
55,250 | 55,300 | 7,468 | 6,193 | 7,468 | 6,319
55,300 | 55,350 | 7,479 | 6,199 | 7,479 | 6,325
55,350 | 55,400 | 7,490 | 6,205 | 7,490 | 6,331
55,400 | 55,450 | 7,501 | 6,211 | 7,501 | 6,337
55,450 | 55,500 | 7,512 | 6,217 | 7,512 | 6,343
55,500 | 55,550 | 7,523 | 6,223 | 7,523 | 6,349
55,550 | 55,600 | 7,534 | 6,229 | 7,534 | 6,355
55,600 | 55,650 | 7,545 | 6,235 | 7,545 | 6,361
55,650 | 55,700 | 7,556 | 6,241 | 7,556 | 6,367
55,700 | 55,750 | 7,567 | 6,247 | 7,567 | 6,373
55,750 | 55,800 | 7,578 | 6,253 | 7,578 | 6,379
55,800 | 55,850 | 7,589 | 6,259 | 7,589 | 6,385
55,850 | 55,900 | 7,600 | 6,265 | 7,600 | 6,391
55,900 | 55,950 | 7,611 | 6,271 | 7,611 | 6,397
55,950 | 56,000 | 7,622 | 6,277 | 7,622 | 6,403
56,000 | 56,050 | 7,633 | 6,283 | 7,633 | 6,409
56,050 | 56,100 | 7,644 | 6,289 | 7,644 | 6,415
56,100 | 56,150 | 7,655 | 6,295 | 7,655 | 6,421
56,150 | 56,200 | 7,666 | 6,301 | 7,666 | 6,427
56,200 | 56,250 | 7,677 | 6,307 | 7,677 | 6,433
56,250 | 56,300 | 7,688 | 6,313 | 7,688 | 6,439
56,300 | 56,350 | 7,699 | 6,319 | 7,699 | 6,445
56,350 | 56,400 | 7,710 | 6,325 | 7,710 | 6,451
56,400 | 56,450 | 7,721 | 6,331 | 7,721 | 6,457
56,450 | 56,500 | 7,732 | 6,337 | 7,732 | 6,463
56,500 | 56,550 | 7,743 | 6,343 | 7,743 | 6,469
56,550 | 56,600 | 7,754 | 6,349 | 7,754 | 6,475
56,600 | 56,650 | 7,765 | 6,355 | 7,765 | 6,481
56,650 | 56,700 | 7,776 | 6,361 | 7,776 | 6,487
56,700 | 56,750 | 7,787 | 6,367 | 7,787 | 6,493
56,750 | 56,800 | 7,798 | 6,373 | 7,798 | 6,499
56,800 | 56,850 | 7,809 | 6,379 | 7,809 | 6,505
56,850 | 56,900 | 7,820 | 6,385 | 7,820 | 6,511
56,900 | 56,950 | 7,831 | 6,391 | 7,831 | 6,517
56,950 | 57,000 | 7,842 | 6,397 | 7,842 | 6,523
57,000 | 57,050 | 7,853 | 6,403 | 7,853 | 6,529
57,050 | 57,100 | 7,864 | 6,409 | 7,864 | 6,535
57,100 | 57,150 | 7,875 | 6,415 | 7,875 | 6,541
57,150 | 57,200 | 7,886 | 6,421 | 7,886 | 6,547
57,200 | 57,250 | 7,897 | 6,427 | 7,897 | 6,553
57,250 | 57,300 | 7,908 | 6,433 | 7,908 | 6,559
57,300 | 57,350 | 7,919 | 6,439 | 7,919 | 6,565
57,350 | 57,400 | 7,930 | 6,445 | 7,930 | 6,571
57,400 | 57,450 | 7,941 | 6,451 | 7,941 | 6,577
57,450 | 57,500 | 7,952 | 6,457 | 7,952 | 6,583
57,500 | 57,550 | 7,963 | 6,463 | 7,963 | 6,589
57,550 | 57,600 | 7,974 | 6,469 | 7,974 | 6,595
57,600 | 57,650 | 7,985 | 6,475 | 7,985 | 6,601
57,650 | 57,700 | 7,996 | 6,481 | 7,996 | 6,607
57,700 | 57,750 | 8,007 | 6,487 | 8,007 | 6,613
57,750 | 57,800 | 8,018 | 6,493 | 8,018 | 6,619
57,800 | 57,850 | 8,029 | 6,499 | 8,029 | 6,625
57,850 | 57,900 | 8,040 | 6,505 | 8,040 | 6,631
57,900 | 57,950 | 8,051 | 6,511 | 8,051 | 6,637
57,950 | 58,000 | 8,062 | 6,517 | 8,062 | 6,643
58,000 | 58,050 | 8,073 | 6,523 | 8,073 | 6,649
58,050 | 58,100 | 8,084 | 6,529 | 8,084 | 6,655
58,100 | 58,150 | 8,095 | 6,535 | 8,095 | 6,661
58,150 | 58,200 | 8,106 | 6,541 | 8,106 | 6,667
58,200 | 58,250 | 8,117 | 6,547 | 8,117 | 6,673
58,250 | 58,300 | 8,128 | 6,553 | 8,128 | 6,679
58,300 | 58,350 | 8,139 | 6,559 | 8,139 | 6,685
58,350 | 58,400 | 8,150 | 6,565 | 8,150 | 6,691
58,400 | 58,450 | 8,161 | 6,571 | 8,161 | 6,697
58,450 | 58,500 | 8,172 | 6,577 | 8,172 | 6,703
58,500 | 58,550 | 8,183 | 6,583 | 8,183 | 6,709
58,550 | 58,600 | 8,194 | 6,589 | 8,194 | 6,715
58,600 | 58,650 | 8,205 | 6,595 | 8,205 | 6,721
58,650 | 58,700 | 8,216 | 6,601 | 8,216 | 6,727
58,700 | 58,750 | 8,227 | 6,607 | 8,227 | 6,733
58,750 | 58,800 | 8,238 | 6,613 | 8,238 | 6,739
58,800 | 58,850 | 8,249 | 6,619 | 8,249 | 6,745
58,850 | 58,900 | 8,260 | 6,625 | 8,260 | 6,751
58,900 | 58,950 | 8,271 | 6,631 | 8,271 | 6,757
58,950 | 59,000 | 8,282 | 6,637 | 8,282 | 6,763
59,000 | 59,050 | 8,293 | 6,643 | 8,293 | 6,769
59,050 | 59,100 | 8,304 | 6,649 | 8,304 | 6,775
59,100 | 59,150 | 8,315 | 6,655 | 8,315 | 6,781
59,150 | 59,200 | 8,326 | 6,661 | 8,326 | 6,787
59,200 | 59,250 | 8,337 | 6,667 | 8,337 | 6,793
59,250 | 59,300 | 8,348 | 6,673 | 8,348 | 6,799
59,300 | 59,350 | 8,359 | 6,679 | 8,359 | 6,805
59,350 | 59,400 | 8,370 | 6,685 | 8,370 | 6,811
59,400 | 59,450 | 8,381 | 6,691 | 8,381 | 6,817
59,450 | 59,500 | 8,392 | 6,697 | 8,392 | 6,823
59,500 | 59,550 | 8,403 | 6,703 | 8,403 | 6,829
59,550 | 59,600 | 8,414 | 6,709 | 8,414 | 6,835
59,600 | 59,650 | 8,425 | 6,715 | 8,425 | 6,841
59,650 | 59,700 | 8,436 | 6,721 | 8,436 | 6,847
59,700 | 59,750 | 8,447 | 6,727 | 8,447 | 6,853
59,750 | 59,800 | 8,458 | 6,733 | 8,458 | 6,859
59,800 | 59,850 | 8,469 | 6,739 | 8,469 | 6,865
59,850 | 59,900 | 8,480 | 6,745 | 8,480 | 6,874
59,900 | 59,950 | 8,491 | 6,751 | 8,491 | 6,885
59,950 | 60,000 | 8,502 | 6,757 | 8,502 | 6,896

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

60,000 — 65,000 (Scroll to find your taxable income line.)

60,000 | 60,050 | 8,513 | 6,763 | 8,513 | 6,907
60,050 | 60,100 | 8,524 | 6,769 | 8,524 | 6,918
60,100 | 60,150 | 8,535 | 6,775 | 8,535 | 6,929
60,150 | 60,200 | 8,546 | 6,781 | 8,546 | 6,940
60,200 | 60,250 | 8,557 | 6,787 | 8,557 | 6,951
60,250 | 60,300 | 8,568 | 6,793 | 8,568 | 6,962
60,300 | 60,350 | 8,579 | 6,799 | 8,579 | 6,973
60,350 | 60,400 | 8,590 | 6,805 | 8,590 | 6,984
60,400 | 60,450 | 8,601 | 6,811 | 8,601 | 6,995
60,450 | 60,500 | 8,612 | 6,817 | 8,612 | 7,006
60,500 | 60,550 | 8,623 | 6,823 | 8,623 | 7,017
60,550 | 60,600 | 8,634 | 6,829 | 8,634 | 7,028
60,600 | 60,650 | 8,645 | 6,835 | 8,645 | 7,039
60,650 | 60,700 | 8,656 | 6,841 | 8,656 | 7,050
60,700 | 60,750 | 8,667 | 6,847 | 8,667 | 7,061
60,750 | 60,800 | 8,678 | 6,853 | 8,678 | 7,072
60,800 | 60,850 | 8,689 | 6,859 | 8,689 | 7,083
60,850 | 60,900 | 8,700 | 6,865 | 8,700 | 7,094
60,900 | 60,950 | 8,711 | 6,871 | 8,711 | 7,105
60,950 | 61,000 | 8,722 | 6,877 | 8,722 | 7,116
61,000 | 61,050 | 8,733 | 6,883 | 8,733 | 7,127
61,050 | 61,100 | 8,744 | 6,889 | 8,744 | 7,138
61,100 | 61,150 | 8,755 | 6,895 | 8,755 | 7,149
61,150 | 61,200 | 8,766 | 6,901 | 8,766 | 7,160
61,200 | 61,250 | 8,777 | 6,907 | 8,777 | 7,171
61,250 | 61,300 | 8,788 | 6,913 | 8,788 | 7,182
61,300 | 61,350 | 8,799 | 6,919 | 8,799 | 7,193
61,350 | 61,400 | 8,810 | 6,925 | 8,810 | 7,204
61,400 | 61,450 | 8,821 | 6,931 | 8,821 | 7,215
61,450 | 61,500 | 8,832 | 6,937 | 8,832 | 7,226
61,500 | 61,550 | 8,843 | 6,943 | 8,843 | 7,237
61,550 | 61,600 | 8,854 | 6,949 | 8,854 | 7,248
61,600 | 61,650 | 8,865 | 6,955 | 8,865 | 7,259
61,650 | 61,700 | 8,876 | 6,961 | 8,876 | 7,270
61,700 | 61,750 | 8,887 | 6,967 | 8,887 | 7,281
61,750 | 61,800 | 8,898 | 6,973 | 8,898 | 7,292
61,800 | 61,850 | 8,909 | 6,979 | 8,909 | 7,303
61,850 | 61,900 | 8,920 | 6,985 | 8,920 | 7,314
61,900 | 61,950 | 8,931 | 6,991 | 8,931 | 7,325
61,950 | 62,000 | 8,942 | 6,997 | 8,942 | 7,336
62,000 | 62,050 | 8,953 | 7,003 | 8,953 | 7,347
62,050 | 62,100 | 8,964 | 7,009 | 8,964 | 7,358
62,100 | 62,150 | 8,975 | 7,015 | 8,975 | 7,369
62,150 | 62,200 | 8,986 | 7,021 | 8,986 | 7,380
62,200 | 62,250 | 8,997 | 7,027 | 8,997 | 7,391
62,250 | 62,300 | 9,008 | 7,033 | 9,008 | 7,402
62,300 | 62,350 | 9,019 | 7,039 | 9,019 | 7,413
62,350 | 62,400 | 9,030 | 7,045 | 9,030 | 7,424
62,400 | 62,450 | 9,041 | 7,051 | 9,041 | 7,435
62,450 | 62,500 | 9,052 | 7,057 | 9,052 | 7,446
62,500 | 62,550 | 9,063 | 7,063 | 9,063 | 7,457
62,550 | 62,600 | 9,074 | 7,069 | 9,074 | 7,468
62,600 | 62,650 | 9,085 | 7,075 | 9,085 | 7,479
62,650 | 62,700 | 9,096 | 7,081 | 9,096 | 7,490
62,700 | 62,750 | 9,107 | 7,087 | 9,107 | 7,501
62,750 | 62,800 | 9,118 | 7,093 | 9,118 | 7,512
62,800 | 62,850 | 9,129 | 7,099 | 9,129 | 7,523
62,850 | 62,900 | 9,140 | 7,105 | 9,140 | 7,534
62,900 | 62,950 | 9,151 | 7,111 | 9,151 | 7,545
62,950 | 63,000 | 9,162 | 7,117 | 9,162 | 7,556
63,000 | 63,050 | 9,173 | 7,123 | 9,173 | 7,567
63,050 | 63,100 | 9,184 | 7,129 | 9,184 | 7,578
63,100 | 63,150 | 9,195 | 7,135 | 9,195 | 7,589
63,150 | 63,200 | 9,206 | 7,141 | 9,206 | 7,600
63,200 | 63,250 | 9,217 | 7,147 | 9,217 | 7,611
63,250 | 63,300 | 9,228 | 7,153 | 9,228 | 7,622
63,300 | 63,350 | 9,239 | 7,159 | 9,239 | 7,633
63,350 | 63,400 | 9,250 | 7,165 | 9,250 | 7,644
63,400 | 63,450 | 9,261 | 7,171 | 9,261 | 7,655
63,450 | 63,500 | 9,272 | 7,177 | 9,272 | 7,666
63,500 | 63,550 | 9,283 | 7,183 | 9,283 | 7,677
63,550 | 63,600 | 9,294 | 7,189 | 9,294 | 7,688
63,600 | 63,650 | 9,305 | 7,195 | 9,305 | 7,699
63,650 | 63,700 | 9,316 | 7,201 | 9,316 | 7,710
63,700 | 63,750 | 9,327 | 7,207 | 9,327 | 7,721
63,750 | 63,800 | 9,338 | 7,213 | 9,338 | 7,732
63,800 | 63,850 | 9,349 | 7,219 | 9,349 | 7,743
63,850 | 63,900 | 9,360 | 7,225 | 9,360 | 7,754
63,900 | 63,950 | 9,371 | 7,231 | 9,371 | 7,765
63,950 | 64,000 | 9,382 | 7,237 | 9,382 | 7,776
64,000 | 64,050 | 9,393 | 7,243 | 9,393 | 7,787
64,050 | 64,100 | 9,404 | 7,249 | 9,404 | 7,798
64,100 | 64,150 | 9,415 | 7,255 | 9,415 | 7,809
64,150 | 64,200 | 9,426 | 7,261 | 9,426 | 7,820
64,200 | 64,250 | 9,437 | 7,267 | 9,437 | 7,831
64,250 | 64,300 | 9,448 | 7,273 | 9,448 | 7,842
64,300 | 64,350 | 9,459 | 7,279 | 9,459 | 7,853
64,350 | 64,400 | 9,470 | 7,285 | 9,470 | 7,864
64,400 | 64,450 | 9,481 | 7,291 | 9,481 | 7,875
64,450 | 64,500 | 9,492 | 7,297 | 9,492 | 7,886
64,500 | 64,550 | 9,503 | 7,303 | 9,503 | 7,897
64,550 | 64,600 | 9,514 | 7,309 | 9,514 | 7,908
64,600 | 64,650 | 9,525 | 7,315 | 9,525 | 7,919
64,650 | 64,700 | 9,536 | 7,321 | 9,536 | 7,930
64,700 | 64,750 | 9,547 | 7,327 | 9,547 | 7,941
64,750 | 64,800 | 9,558 | 7,333 | 9,558 | 7,952
64,800 | 64,850 | 9,569 | 7,339 | 9,569 | 7,963
64,850 | 64,900 | 9,580 | 7,345 | 9,580 | 7,974
64,900 | 64,950 | 9,591 | 7,351 | 9,591 | 7,985
64,950 | 65,000 | 9,602 | 7,357 | 9,602 | 7,996

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

65,000 — 70,000 (Scroll to find your taxable income line.)

65,000 | 65,050 | 9,613 | 7,363 | 9,613 | 8,007
65,050 | 65,100 | 9,624 | 7,369 | 9,624 | 8,018
65,100 | 65,150 | 9,635 | 7,375 | 9,635 | 8,029
65,150 | 65,200 | 9,646 | 7,381 | 9,646 | 8,040
65,200 | 65,250 | 9,657 | 7,387 | 9,657 | 8,051
65,250 | 65,300 | 9,668 | 7,393 | 9,668 | 8,062
65,300 | 65,350 | 9,679 | 7,399 | 9,679 | 8,073
65,350 | 65,400 | 9,690 | 7,405 | 9,690 | 8,084
65,400 | 65,450 | 9,701 | 7,411 | 9,701 | 8,095
65,450 | 65,500 | 9,712 | 7,417 | 9,712 | 8,106
65,500 | 65,550 | 9,723 | 7,423 | 9,723 | 8,117
65,550 | 65,600 | 9,734 | 7,429 | 9,734 | 8,128
65,600 | 65,650 | 9,745 | 7,435 | 9,745 | 8,139
65,650 | 65,700 | 9,756 | 7,441 | 9,756 | 8,150
65,700 | 65,750 | 9,767 | 7,447 | 9,767 | 8,161
65,750 | 65,800 | 9,778 | 7,453 | 9,778 | 8,172
65,800 | 65,850 | 9,789 | 7,459 | 9,789 | 8,183
65,850 | 65,900 | 9,800 | 7,465 | 9,800 | 8,194
65,900 | 65,950 | 9,811 | 7,471 | 9,811 | 8,205
65,950 | 66,000 | 9,822 | 7,477 | 9,822 | 8,216
66,000 | 66,050 | 9,833 | 7,483 | 9,833 | 8,227
66,050 | 66,100 | 9,844 | 7,489 | 9,844 | 8,238
66,100 | 66,150 | 9,855 | 7,495 | 9,855 | 8,249
66,150 | 66,200 | 9,866 | 7,501 | 9,866 | 8,260
66,200 | 66,250 | 9,877 | 7,507 | 9,877 | 8,271
66,250 | 66,300 | 9,888 | 7,513 | 9,888 | 8,282
66,300 | 66,350 | 9,899 | 7,519 | 9,899 | 8,293
66,350 | 66,400 | 9,910 | 7,525 | 9,910 | 8,304
66,400 | 66,450 | 9,921 | 7,531 | 9,921 | 8,315
66,450 | 66,500 | 9,932 | 7,537 | 9,932 | 8,326
66,500 | 66,550 | 9,943 | 7,543 | 9,943 | 8,337
66,550 | 66,600 | 9,954 | 7,549 | 9,954 | 8,348
66,600 | 66,650 | 9,965 | 7,555 | 9,965 | 8,359
66,650 | 66,700 | 9,976 | 7,561 | 9,976 | 8,370
66,700 | 66,750 | 9,987 | 7,567 | 9,987 | 8,381
66,750 | 66,800 | 9,998 | 7,573 | 9,998 | 8,392
66,800 | 66,850 | 10,009 | 7,579 | 10,009 | 8,403
66,850 | 66,900 | 10,020 | 7,585 | 10,020 | 8,414
66,900 | 66,950 | 10,031 | 7,591 | 10,031 | 8,425
66,950 | 67,000 | 10,042 | 7,597 | 10,042 | 8,436
67,000 | 67,050 | 10,053 | 7,603 | 10,053 | 8,447
67,050 | 67,100 | 10,064 | 7,609 | 10,064 | 8,458
67,100 | 67,150 | 10,075 | 7,615 | 10,075 | 8,469
67,150 | 67,200 | 10,086 | 7,621 | 10,086 | 8,480
67,200 | 67,250 | 10,097 | 7,627 | 10,097 | 8,491
67,250 | 67,300 | 10,108 | 7,633 | 10,108 | 8,502
67,300 | 67,350 | 10,119 | 7,639 | 10,119 | 8,513
67,350 | 67,400 | 10,130 | 7,645 | 10,130 | 8,524
67,400 | 67,450 | 10,141 | 7,651 | 10,141 | 8,535
67,450 | 67,500 | 10,152 | 7,657 | 10,152 | 8,546
67,500 | 67,550 | 10,163 | 7,663 | 10,163 | 8,557
67,550 | 67,600 | 10,174 | 7,669 | 10,174 | 8,568
67,600 | 67,650 | 10,185 | 7,675 | 10,185 | 8,579
67,650 | 67,700 | 10,196 | 7,681 | 10,196 | 8,590
67,700 | 67,750 | 10,207 | 7,687 | 10,207 | 8,601
67,750 | 67,800 | 10,218 | 7,693 | 10,218 | 8,612
67,800 | 67,850 | 10,229 | 7,699 | 10,229 | 8,623
67,850 | 67,900 | 10,240 | 7,705 | 10,240 | 8,634
67,900 | 67,950 | 10,251 | 7,711 | 10,251 | 8,645
67,950 | 68,000 | 10,262 | 7,717 | 10,262 | 8,656
68,000 | 68,050 | 10,273 | 7,723 | 10,273 | 8,667
68,050 | 68,100 | 10,284 | 7,729 | 10,284 | 8,678
68,100 | 68,150 | 10,295 | 7,735 | 10,295 | 8,689
68,150 | 68,200 | 10,306 | 7,741 | 10,306 | 8,700
68,200 | 68,250 | 10,317 | 7,747 | 10,317 | 8,711
68,250 | 68,300 | 10,328 | 7,753 | 10,328 | 8,722
68,300 | 68,350 | 10,339 | 7,759 | 10,339 | 8,733
68,350 | 68,400 | 10,350 | 7,765 | 10,350 | 8,744
68,400 | 68,450 | 10,361 | 7,771 | 10,361 | 8,755
68,450 | 68,500 | 10,372 | 7,777 | 10,372 | 8,766
68,500 | 68,550 | 10,383 | 7,783 | 10,383 | 8,777
68,550 | 68,600 | 10,394 | 7,789 | 10,394 | 8,788
68,600 | 68,650 | 10,405 | 7,795 | 10,405 | 8,799
68,650 | 68,700 | 10,416 | 7,801 | 10,416 | 8,810
68,700 | 68,750 | 10,427 | 7,807 | 10,427 | 8,821
68,750 | 68,800 | 10,438 | 7,813 | 10,438 | 8,832
68,800 | 68,850 | 10,449 | 7,819 | 10,449 | 8,843
68,850 | 68,900 | 10,460 | 7,825 | 10,460 | 8,854
68,900 | 68,950 | 10,471 | 7,831 | 10,471 | 8,865
68,950 | 69,000 | 10,482 | 7,837 | 10,482 | 8,876
69,000 | 69,050 | 10,493 | 7,843 | 10,493 | 8,887
69,050 | 69,100 | 10,504 | 7,849 | 10,504 | 8,898
69,100 | 69,150 | 10,515 | 7,855 | 10,515 | 8,909
69,150 | 69,200 | 10,526 | 7,861 | 10,526 | 8,920
69,200 | 69,250 | 10,537 | 7,867 | 10,537 | 8,931
69,250 | 69,300 | 10,548 | 7,873 | 10,548 | 8,942
69,300 | 69,350 | 10,559 | 7,879 | 10,559 | 8,953
69,350 | 69,400 | 10,570 | 7,885 | 10,570 | 8,964
69,400 | 69,450 | 10,581 | 7,891 | 10,581 | 8,975
69,450 | 69,500 | 10,592 | 7,897 | 10,592 | 8,986
69,500 | 69,550 | 10,603 | 7,903 | 10,603 | 8,997
69,550 | 69,600 | 10,614 | 7,909 | 10,614 | 9,008
69,600 | 69,650 | 10,625 | 7,915 | 10,625 | 9,019
69,650 | 69,700 | 10,636 | 7,921 | 10,636 | 9,030
69,700 | 69,750 | 10,647 | 7,927 | 10,647 | 9,041
69,750 | 69,800 | 10,658 | 7,933 | 10,658 | 9,052
69,800 | 69,850 | 10,669 | 7,939 | 10,669 | 9,063
69,850 | 69,900 | 10,680 | 7,945 | 10,680 | 9,074
69,900 | 69,950 | 10,691 | 7,951 | 10,691 | 9,085
69,950 | 70,000 | 10,702 | 7,957 | 10,702 | 9,096

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

70,000 — 75,000 (Scroll to find your taxable income line.)

70,000 | 70,050 | 10,713 | 7,963 | 10,713 | 9,107
70,050 | 70,100 | 10,724 | 7,969 | 10,724 | 9,118
70,100 | 70,150 | 10,735 | 7,975 | 10,735 | 9,129
70,150 | 70,200 | 10,746 | 7,981 | 10,746 | 9,140
70,200 | 70,250 | 10,757 | 7,987 | 10,757 | 9,151
70,250 | 70,300 | 10,768 | 7,993 | 10,768 | 9,162
70,300 | 70,350 | 10,779 | 7,999 | 10,779 | 9,173
70,350 | 70,400 | 10,790 | 8,005 | 10,790 | 9,184
70,400 | 70,450 | 10,801 | 8,011 | 10,801 | 9,195
70,450 | 70,500 | 10,812 | 8,017 | 10,812 | 9,206
70,500 | 70,550 | 10,823 | 8,023 | 10,823 | 9,217
70,550 | 70,600 | 10,834 | 8,029 | 10,834 | 9,228
70,600 | 70,650 | 10,845 | 8,035 | 10,845 | 9,239
70,650 | 70,700 | 10,856 | 8,041 | 10,856 | 9,250
70,700 | 70,750 | 10,867 | 8,047 | 10,867 | 9,261
70,750 | 70,800 | 10,878 | 8,053 | 10,878 | 9,272
70,800 | 70,850 | 10,889 | 8,059 | 10,889 | 9,283
70,850 | 70,900 | 10,900 | 8,065 | 10,900 | 9,294
70,900 | 70,950 | 10,911 | 8,071 | 10,911 | 9,305
70,950 | 71,000 | 10,922 | 8,077 | 10,922 | 9,316
71,000 | 71,050 | 10,933 | 8,083 | 10,933 | 9,327
71,050 | 71,100 | 10,944 | 8,089 | 10,944 | 9,338
71,100 | 71,150 | 10,955 | 8,095 | 10,955 | 9,349
71,150 | 71,200 | 10,966 | 8,101 | 10,966 | 9,360
71,200 | 71,250 | 10,977 | 8,107 | 10,977 | 9,371
71,250 | 71,300 | 10,988 | 8,113 | 10,988 | 9,382
71,300 | 71,350 | 10,999 | 8,119 | 10,999 | 9,393
71,350 | 71,400 | 11,010 | 8,125 | 11,010 | 9,404
71,400 | 71,450 | 11,021 | 8,131 | 11,021 | 9,415
71,450 | 71,500 | 11,032 | 8,137 | 11,032 | 9,426
71,500 | 71,550 | 11,043 | 8,143 | 11,043 | 9,437
71,550 | 71,600 | 11,054 | 8,149 | 11,054 | 9,448
71,600 | 71,650 | 11,065 | 8,155 | 11,065 | 9,459
71,650 | 71,700 | 11,076 | 8,161 | 11,076 | 9,470
71,700 | 71,750 | 11,087 | 8,167 | 11,087 | 9,481
71,750 | 71,800 | 11,098 | 8,173 | 11,098 | 9,492
71,800 | 71,850 | 11,109 | 8,179 | 11,109 | 9,503
71,850 | 71,900 | 11,120 | 8,185 | 11,120 | 9,514
71,900 | 71,950 | 11,131 | 8,191 | 11,131 | 9,525
71,950 | 72,000 | 11,142 | 8,197 | 11,142 | 9,536
72,000 | 72,050 | 11,153 | 8,203 | 11,153 | 9,547
72,050 | 72,100 | 11,164 | 8,209 | 11,164 | 9,558
72,100 | 72,150 | 11,175 | 8,215 | 11,175 | 9,569
72,150 | 72,200 | 11,186 | 8,221 | 11,186 | 9,580
72,200 | 72,250 | 11,197 | 8,227 | 11,197 | 9,591
72,250 | 72,300 | 11,208 | 8,233 | 11,208 | 9,602
72,300 | 72,350 | 11,219 | 8,239 | 11,219 | 9,613
72,350 | 72,400 | 11,230 | 8,245 | 11,230 | 9,624
72,400 | 72,450 | 11,241 | 8,251 | 11,241 | 9,635
72,450 | 72,500 | 11,252 | 8,257 | 11,252 | 9,646
72,500 | 72,550 | 11,263 | 8,263 | 11,263 | 9,657
72,550 | 72,600 | 11,274 | 8,269 | 11,274 | 9,668
72,600 | 72,650 | 11,285 | 8,275 | 11,285 | 9,679
72,650 | 72,700 | 11,296 | 8,281 | 11,296 | 9,690
72,700 | 72,750 | 11,307 | 8,287 | 11,307 | 9,701
72,750 | 72,800 | 11,318 | 8,293 | 11,318 | 9,712
72,800 | 72,850 | 11,329 | 8,299 | 11,329 | 9,723
72,850 | 72,900 | 11,340 | 8,305 | 11,340 | 9,734
72,900 | 72,950 | 11,351 | 8,311 | 11,351 | 9,745
72,950 | 73,000 | 11,362 | 8,317 | 11,362 | 9,756
73,000 | 73,050 | 11,373 | 8,323 | 11,373 | 9,767
73,050 | 73,100 | 11,384 | 8,329 | 11,384 | 9,778
73,100 | 73,150 | 11,395 | 8,335 | 11,395 | 9,789
73,150 | 73,200 | 11,406 | 8,341 | 11,406 | 9,800
73,200 | 73,250 | 11,417 | 8,347 | 11,417 | 9,811
73,250 | 73,300 | 11,428 | 8,353 | 11,428 | 9,822
73,300 | 73,350 | 11,439 | 8,359 | 11,439 | 9,833
73,350 | 73,400 | 11,450 | 8,365 | 11,450 | 9,844
73,400 | 73,450 | 11,461 | 8,371 | 11,461 | 9,855
73,450 | 73,500 | 11,472 | 8,377 | 11,472 | 9,866
73,500 | 73,550 | 11,483 | 8,383 | 11,483 | 9,877
73,550 | 73,600 | 11,494 | 8,389 | 11,494 | 9,888
73,600 | 73,650 | 11,505 | 8,395 | 11,505 | 9,899
73,650 | 73,700 | 11,516 | 8,401 | 11,516 | 9,910
73,700 | 73,750 | 11,527 | 8,407 | 11,527 | 9,921
73,750 | 73,800 | 11,538 | 8,413 | 11,538 | 9,932
73,800 | 73,850 | 11,549 | 8,419 | 11,549 | 9,943
73,850 | 73,900 | 11,560 | 8,425 | 11,560 | 9,954
73,900 | 73,950 | 11,571 | 8,431 | 11,571 | 9,965
73,950 | 74,000 | 11,582 | 8,437 | 11,582 | 9,976
74,000 | 74,050 | 11,593 | 8,443 | 11,593 | 9,987
74,050 | 74,100 | 11,604 | 8,449 | 11,604 | 9,998
74,100 | 74,150 | 11,615 | 8,455 | 11,615 | 10,009
74,150 | 74,200 | 11,626 | 8,461 | 11,626 | 10,020
74,200 | 74,250 | 11,637 | 8,467 | 11,637 | 10,031
74,250 | 74,300 | 11,648 | 8,473 | 11,648 | 10,042
74,300 | 74,350 | 11,659 | 8,479 | 11,659 | 10,053
74,350 | 74,400 | 11,670 | 8,485 | 11,670 | 10,064
74,400 | 74,450 | 11,681 | 8,491 | 11,681 | 10,075
74,450 | 74,500 | 11,692 | 8,497 | 11,692 | 10,086
74,500 | 74,550 | 11,703 | 8,503 | 11,703 | 10,097
74,550 | 74,600 | 11,714 | 8,509 | 11,714 | 10,108
74,600 | 74,650 | 11,725 | 8,515 | 11,725 | 10,119
74,650 | 74,700 | 11,736 | 8,521 | 11,736 | 10,130
74,700 | 74,750 | 11,747 | 8,527 | 11,747 | 10,141
74,750 | 74,800 | 11,758 | 8,533 | 11,758 | 10,152
74,800 | 74,850 | 11,769 | 8,539 | 11,769 | 10,163
74,850 | 74,900 | 11,780 | 8,545 | 11,780 | 10,174
74,900 | 74,950 | 11,791 | 8,551 | 11,791 | 10,185
74,950 | 75,000 | 11,802 | 8,557 | 11,802 | 10,196

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

75,000 — 80,000 (Scroll to find your taxable income line.)

75,000 | 75,050 | 11,813 | 8,563 | 11,813 | 10,207
75,050 | 75,100 | 11,824 | 8,569 | 11,824 | 10,218
75,100 | 75,150 | 11,835 | 8,575 | 11,835 | 10,229
75,150 | 75,200 | 11,846 | 8,581 | 11,846 | 10,240
75,200 | 75,250 | 11,857 | 8,587 | 11,857 | 10,251
75,250 | 75,300 | 11,868 | 8,593 | 11,868 | 10,262
75,300 | 75,350 | 11,879 | 8,599 | 11,879 | 10,273
75,350 | 75,400 | 11,890 | 8,605 | 11,890 | 10,284
75,400 | 75,450 | 11,901 | 8,611 | 11,901 | 10,295
75,450 | 75,500 | 11,912 | 8,617 | 11,912 | 10,306
75,500 | 75,550 | 11,923 | 8,623 | 11,923 | 10,317
75,550 | 75,600 | 11,934 | 8,629 | 11,934 | 10,328
75,600 | 75,650 | 11,945 | 8,635 | 11,945 | 10,339
75,650 | 75,700 | 11,956 | 8,641 | 11,956 | 10,350
75,700 | 75,750 | 11,967 | 8,647 | 11,967 | 10,361
75,750 | 75,800 | 11,978 | 8,653 | 11,978 | 10,372
75,800 | 75,850 | 11,989 | 8,659 | 11,989 | 10,383
75,850 | 75,900 | 12,000 | 8,665 | 12,000 | 10,394
75,900 | 75,950 | 12,011 | 8,671 | 12,011 | 10,405
75,950 | 76,000 | 12,022 | 8,677 | 12,022 | 10,416
76,000 | 76,050 | 12,033 | 8,683 | 12,033 | 10,427
76,050 | 76,100 | 12,044 | 8,689 | 12,044 | 10,438
76,100 | 76,150 | 12,055 | 8,695 | 12,055 | 10,449
76,150 | 76,200 | 12,066 | 8,701 | 12,066 | 10,460
76,200 | 76,250 | 12,077 | 8,707 | 12,077 | 10,471
76,250 | 76,300 | 12,088 | 8,713 | 12,088 | 10,482
76,300 | 76,350 | 12,099 | 8,719 | 12,099 | 10,493
76,350 | 76,400 | 12,110 | 8,725 | 12,110 | 10,504
76,400 | 76,450 | 12,121 | 8,731 | 12,121 | 10,515
76,450 | 76,500 | 12,132 | 8,737 | 12,132 | 10,526
76,500 | 76,550 | 12,143 | 8,743 | 12,143 | 10,537
76,550 | 76,600 | 12,154 | 8,749 | 12,154 | 10,548
76,600 | 76,650 | 12,165 | 8,755 | 12,165 | 10,559
76,650 | 76,700 | 12,176 | 8,761 | 12,176 | 10,570
76,700 | 76,750 | 12,187 | 8,767 | 12,187 | 10,581
76,750 | 76,800 | 12,198 | 8,773 | 12,198 | 10,592
76,800 | 76,850 | 12,209 | 8,779 | 12,209 | 10,603
76,850 | 76,900 | 12,220 | 8,785 | 12,220 | 10,614
76,900 | 76,950 | 12,231 | 8,791 | 12,231 | 10,625
76,950 | 77,000 | 12,242 | 8,797 | 12,242 | 10,636
77,000 | 77,050 | 12,253 | 8,803 | 12,253 | 10,647
77,050 | 77,100 | 12,264 | 8,809 | 12,264 | 10,658
77,100 | 77,150 | 12,275 | 8,815 | 12,275 | 10,669
77,150 | 77,200 | 12,286 | 8,821 | 12,286 | 10,680
77,200 | 77,250 | 12,297 | 8,827 | 12,297 | 10,691
77,250 | 77,300 | 12,308 | 8,833 | 12,308 | 10,702
77,300 | 77,350 | 12,319 | 8,839 | 12,319 | 10,713
77,350 | 77,400 | 12,330 | 8,845 | 12,330 | 10,724
77,400 | 77,450 | 12,341 | 8,851 | 12,341 | 10,735
77,450 | 77,500 | 12,352 | 8,857 | 12,352 | 10,746
77,500 | 77,550 | 12,363 | 8,863 | 12,363 | 10,757
77,550 | 77,600 | 12,374 | 8,869 | 12,374 | 10,768
77,600 | 77,650 | 12,385 | 8,875 | 12,385 | 10,779
77,650 | 77,700 | 12,396 | 8,881 | 12,396 | 10,790
77,700 | 77,750 | 12,407 | 8,887 | 12,407 | 10,801
77,750 | 77,800 | 12,418 | 8,893 | 12,418 | 10,812
77,800 | 77,850 | 12,429 | 8,899 | 12,429 | 10,823
77,850 | 77,900 | 12,440 | 8,905 | 12,440 | 10,834
77,900 | 77,950 | 12,451 | 8,911 | 12,451 | 10,845
77,950 | 78,000 | 12,462 | 8,917 | 12,462 | 10,856
78,000 | 78,050 | 12,473 | 8,923 | 12,473 | 10,867
78,050 | 78,100 | 12,484 | 8,929 | 12,484 | 10,878
78,100 | 78,150 | 12,495 | 8,935 | 12,495 | 10,889
78,150 | 78,200 | 12,506 | 8,941 | 12,506 | 10,900
78,200 | 78,250 | 12,517 | 8,947 | 12,517 | 10,911
78,250 | 78,300 | 12,528 | 8,953 | 12,528 | 10,922
78,300 | 78,350 | 12,539 | 8,959 | 12,539 | 10,933
78,350 | 78,400 | 12,550 | 8,965 | 12,550 | 10,944
78,400 | 78,450 | 12,561 | 8,971 | 12,561 | 10,955
78,450 | 78,500 | 12,572 | 8,977 | 12,572 | 10,966
78,500 | 78,550 | 12,583 | 8,983 | 12,583 | 10,977
78,550 | 78,600 | 12,594 | 8,989 | 12,594 | 10,988
78,600 | 78,650 | 12,605 | 8,995 | 12,605 | 10,999
78,650 | 78,700 | 12,616 | 9,001 | 12,616 | 11,010
78,700 | 78,750 | 12,627 | 9,007 | 12,627 | 11,021
78,750 | 78,800 | 12,638 | 9,013 | 12,638 | 11,032
78,800 | 78,850 | 12,649 | 9,019 | 12,649 | 11,043
78,850 | 78,900 | 12,660 | 9,025 | 12,660 | 11,054
78,900 | 78,950 | 12,671 | 9,031 | 12,671 | 11,065
78,950 | 79,000 | 12,682 | 9,037 | 12,682 | 11,076
79,000 | 79,050 | 12,693 | 9,043 | 12,693 | 11,087
79,050 | 79,100 | 12,704 | 9,049 | 12,704 | 11,098
79,100 | 79,150 | 12,715 | 9,055 | 12,715 | 11,109
79,150 | 79,200 | 12,726 | 9,061 | 12,726 | 11,120
79,200 | 79,250 | 12,737 | 9,067 | 12,737 | 11,131
79,250 | 79,300 | 12,748 | 9,073 | 12,748 | 11,142
79,300 | 79,350 | 12,759 | 9,079 | 12,759 | 11,153
79,350 | 79,400 | 12,770 | 9,085 | 12,770 | 11,164
79,400 | 79,450 | 12,781 | 9,091 | 12,781 | 11,175
79,450 | 79,500 | 12,792 | 9,097 | 12,792 | 11,186
79,500 | 79,550 | 12,803 | 9,103 | 12,803 | 11,197
79,550 | 79,600 | 12,814 | 9,109 | 12,814 | 11,208
79,600 | 79,650 | 12,825 | 9,115 | 12,825 | 11,219
79,650 | 79,700 | 12,836 | 9,121 | 12,836 | 11,230
79,700 | 79,750 | 12,847 | 9,127 | 12,847 | 11,241
79,750 | 79,800 | 12,858 | 9,133 | 12,858 | 11,252
79,800 | 79,850 | 12,869 | 9,139 | 12,869 | 11,263
79,850 | 79,900 | 12,880 | 9,145 | 12,880 | 11,274
79,900 | 79,950 | 12,891 | 9,151 | 12,891 | 11,285
79,950 | 80,000 | 12,902 | 9,157 | 12,902 | 11,296

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

80,000 — 85,000 (Scroll to find your taxable income line.)

80,000 | 80,050 | 12,913 | 9,163 | 12,913 | 11,307
80,050 | 80,100 | 12,924 | 9,169 | 12,924 | 11,318
80,100 | 80,150 | 12,935 | 9,175 | 12,935 | 11,329
80,150 | 80,200 | 12,946 | 9,181 | 12,946 | 11,340
80,200 | 80,250 | 12,957 | 9,187 | 12,957 | 11,351
80,250 | 80,300 | 12,968 | 9,193 | 12,968 | 11,362
80,300 | 80,350 | 12,979 | 9,199 | 12,979 | 11,373
80,350 | 80,400 | 12,990 | 9,205 | 12,990 | 11,384
80,400 | 80,450 | 13,001 | 9,211 | 13,001 | 11,395
80,450 | 80,500 | 13,012 | 9,217 | 13,012 | 11,406
80,500 | 80,550 | 13,023 | 9,223 | 13,023 | 11,417
80,550 | 80,600 | 13,034 | 9,229 | 13,034 | 11,428
80,600 | 80,650 | 13,045 | 9,235 | 13,045 | 11,439
80,650 | 80,700 | 13,056 | 9,241 | 13,056 | 11,450
80,700 | 80,750 | 13,067 | 9,247 | 13,067 | 11,461
80,750 | 80,800 | 13,078 | 9,253 | 13,078 | 11,472
80,800 | 80,850 | 13,089 | 9,259 | 13,089 | 11,483
80,850 | 80,900 | 13,100 | 9,265 | 13,100 | 11,494
80,900 | 80,950 | 13,111 | 9,271 | 13,111 | 11,505
80,950 | 81,000 | 13,122 | 9,277 | 13,122 | 11,516
81,000 | 81,050 | 13,133 | 9,283 | 13,133 | 11,527
81,050 | 81,100 | 13,144 | 9,289 | 13,144 | 11,538
81,100 | 81,150 | 13,155 | 9,295 | 13,155 | 11,549
81,150 | 81,200 | 13,166 | 9,301 | 13,166 | 11,560
81,200 | 81,250 | 13,177 | 9,307 | 13,177 | 11,571
81,250 | 81,300 | 13,188 | 9,313 | 13,188 | 11,582
81,300 | 81,350 | 13,199 | 9,319 | 13,199 | 11,593
81,350 | 81,400 | 13,210 | 9,325 | 13,210 | 11,604
81,400 | 81,450 | 13,221 | 9,331 | 13,221 | 11,615
81,450 | 81,500 | 13,232 | 9,337 | 13,232 | 11,626
81,500 | 81,550 | 13,243 | 9,343 | 13,243 | 11,637
81,550 | 81,600 | 13,254 | 9,349 | 13,254 | 11,648
81,600 | 81,650 | 13,265 | 9,355 | 13,265 | 11,659
81,650 | 81,700 | 13,276 | 9,361 | 13,276 | 11,670
81,700 | 81,750 | 13,287 | 9,367 | 13,287 | 11,681
81,750 | 81,800 | 13,298 | 9,373 | 13,298 | 11,692
81,800 | 81,850 | 13,309 | 9,379 | 13,309 | 11,703
81,850 | 81,900 | 13,320 | 9,385 | 13,320 | 11,714
81,900 | 81,950 | 13,331 | 9,391 | 13,331 | 11,725
81,950 | 82,000 | 13,342 | 9,397 | 13,342 | 11,736
82,000 | 82,050 | 13,353 | 9,403 | 13,353 | 11,747
82,050 | 82,100 | 13,364 | 9,409 | 13,364 | 11,758
82,100 | 82,150 | 13,375 | 9,415 | 13,375 | 11,769
82,150 | 82,200 | 13,386 | 9,421 | 13,386 | 11,780
82,200 | 82,250 | 13,397 | 9,427 | 13,397 | 11,791
82,250 | 82,300 | 13,408 | 9,433 | 13,408 | 11,802
82,300 | 82,350 | 13,419 | 9,439 | 13,419 | 11,813
82,350 | 82,400 | 13,430 | 9,445 | 13,430 | 11,824
82,400 | 82,450 | 13,441 | 9,451 | 13,441 | 11,835
82,450 | 82,500 | 13,452 | 9,457 | 13,452 | 11,846
82,500 | 82,550 | 13,463 | 9,463 | 13,463 | 11,857
82,550 | 82,600 | 13,474 | 9,469 | 13,474 | 11,868
82,600 | 82,650 | 13,485 | 9,475 | 13,485 | 11,879
82,650 | 82,700 | 13,496 | 9,481 | 13,496 | 11,890
82,700 | 82,750 | 13,507 | 9,487 | 13,507 | 11,901
82,750 | 82,800 | 13,518 | 9,493 | 13,518 | 11,912
82,800 | 82,850 | 13,529 | 9,499 | 13,529 | 11,923
82,850 | 82,900 | 13,540 | 9,505 | 13,540 | 11,934
82,900 | 82,950 | 13,551 | 9,511 | 13,551 | 11,945
82,950 | 83,000 | 13,562 | 9,517 | 13,562 | 11,956
83,000 | 83,050 | 13,573 | 9,523 | 13,573 | 11,967
83,050 | 83,100 | 13,584 | 9,529 | 13,584 | 11,978
83,100 | 83,150 | 13,595 | 9,535 | 13,595 | 11,989
83,150 | 83,200 | 13,606 | 9,541 | 13,606 | 12,000
83,200 | 83,250 | 13,617 | 9,547 | 13,617 | 12,011
83,250 | 83,300 | 13,628 | 9,553 | 13,628 | 12,022
83,300 | 83,350 | 13,639 | 9,559 | 13,639 | 12,033
83,350 | 83,400 | 13,650 | 9,565 | 13,650 | 12,044
83,400 | 83,450 | 13,661 | 9,571 | 13,661 | 12,055
83,450 | 83,500 | 13,672 | 9,577 | 13,672 | 12,066
83,500 | 83,550 | 13,683 | 9,583 | 13,683 | 12,077
83,550 | 83,600 | 13,694 | 9,589 | 13,694 | 12,088
83,600 | 83,650 | 13,705 | 9,595 | 13,705 | 12,099
83,650 | 83,700 | 13,716 | 9,601 | 13,716 | 12,110
83,700 | 83,750 | 13,727 | 9,607 | 13,727 | 12,121
83,750 | 83,800 | 13,738 | 9,613 | 13,738 | 12,132
83,800 | 83,850 | 13,749 | 9,619 | 13,749 | 12,143
83,850 | 83,900 | 13,760 | 9,625 | 13,760 | 12,154
83,900 | 83,950 | 13,771 | 9,631 | 13,771 | 12,165
83,950 | 84,000 | 13,782 | 9,637 | 13,782 | 12,176
84,000 | 84,050 | 13,793 | 9,643 | 13,793 | 12,187
84,050 | 84,100 | 13,804 | 9,649 | 13,804 | 12,198
84,100 | 84,150 | 13,815 | 9,655 | 13,815 | 12,209
84,150 | 84,200 | 13,826 | 9,661 | 13,826 | 12,220
84,200 | 84,250 | 13,837 | 9,667 | 13,837 | 12,231
84,250 | 84,300 | 13,848 | 9,673 | 13,848 | 12,242
84,300 | 84,350 | 13,859 | 9,679 | 13,859 | 12,253
84,350 | 84,400 | 13,870 | 9,685 | 13,870 | 12,264
84,400 | 84,450 | 13,881 | 9,691 | 13,881 | 12,275
84,450 | 84,500 | 13,892 | 9,697 | 13,892 | 12,286
84,500 | 84,550 | 13,903 | 9,703 | 13,903 | 12,297
84,550 | 84,600 | 13,914 | 9,709 | 13,914 | 12,308
84,600 | 84,650 | 13,925 | 9,715 | 13,925 | 12,319
84,650 | 84,700 | 13,936 | 9,721 | 13,936 | 12,330
84,700 | 84,750 | 13,947 | 9,727 | 13,947 | 12,341
84,750 | 84,800 | 13,958 | 9,733 | 13,958 | 12,352
84,800 | 84,850 | 13,969 | 9,739 | 13,969 | 12,363
84,850 | 84,900 | 13,980 | 9,745 | 13,980 | 12,374
84,900 | 84,950 | 13,991 | 9,751 | 13,991 | 12,385
84,950 | 85,000 | 14,002 | 9,757 | 14,002 | 12,396

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

85,000 — 90,000 (Scroll to find your taxable income line.)

85,000 | 85,050 | 14,013 | 9,763 | 14,013 | 12,407
85,050 | 85,100 | 14,024 | 9,769 | 14,024 | 12,418
85,100 | 85,150 | 14,035 | 9,775 | 14,035 | 12,429
85,150 | 85,200 | 14,046 | 9,781 | 14,046 | 12,440
85,200 | 85,250 | 14,057 | 9,787 | 14,057 | 12,451
85,250 | 85,300 | 14,068 | 9,793 | 14,068 | 12,462
85,300 | 85,350 | 14,079 | 9,799 | 14,079 | 12,473
85,350 | 85,400 | 14,090 | 9,805 | 14,090 | 12,484
85,400 | 85,450 | 14,101 | 9,811 | 14,101 | 12,495
85,450 | 85,500 | 14,112 | 9,817 | 14,112 | 12,506
85,500 | 85,550 | 14,123 | 9,823 | 14,123 | 12,517
85,550 | 85,600 | 14,134 | 9,829 | 14,134 | 12,528
85,600 | 85,650 | 14,145 | 9,835 | 14,145 | 12,539
85,650 | 85,700 | 14,156 | 9,841 | 14,156 | 12,550
85,700 | 85,750 | 14,167 | 9,847 | 14,167 | 12,561
85,750 | 85,800 | 14,178 | 9,853 | 14,178 | 12,572
85,800 | 85,850 | 14,189 | 9,859 | 14,189 | 12,583
85,850 | 85,900 | 14,200 | 9,865 | 14,200 | 12,594
85,900 | 85,950 | 14,211 | 9,871 | 14,211 | 12,605
85,950 | 86,000 | 14,222 | 9,877 | 14,222 | 12,616
86,000 | 86,050 | 14,233 | 9,883 | 14,233 | 12,627
86,050 | 86,100 | 14,244 | 9,889 | 14,244 | 12,638
86,100 | 86,150 | 14,255 | 9,895 | 14,255 | 12,649
86,150 | 86,200 | 14,266 | 9,901 | 14,266 | 12,660
86,200 | 86,250 | 14,277 | 9,907 | 14,277 | 12,671
86,250 | 86,300 | 14,288 | 9,913 | 14,288 | 12,682
86,300 | 86,350 | 14,299 | 9,919 | 14,299 | 12,693
86,350 | 86,400 | 14,310 | 9,925 | 14,310 | 12,704
86,400 | 86,450 | 14,321 | 9,931 | 14,321 | 12,715
86,450 | 86,500 | 14,332 | 9,937 | 14,332 | 12,726
86,500 | 86,550 | 14,343 | 9,943 | 14,343 | 12,737
86,550 | 86,600 | 14,354 | 9,949 | 14,354 | 12,748
86,600 | 86,650 | 14,365 | 9,955 | 14,365 | 12,759
86,650 | 86,700 | 14,376 | 9,961 | 14,376 | 12,770
86,700 | 86,750 | 14,387 | 9,967 | 14,387 | 12,781
86,750 | 86,800 | 14,398 | 9,973 | 14,398 | 12,792
86,800 | 86,850 | 14,409 | 9,979 | 14,409 | 12,803
86,850 | 86,900 | 14,420 | 9,985 | 14,420 | 12,814
86,900 | 86,950 | 14,431 | 9,991 | 14,431 | 12,825
86,950 | 87,000 | 14,442 | 9,997 | 14,442 | 12,836
87,000 | 87,050 | 14,453 | 10,003 | 14,453 | 12,847
87,050 | 87,100 | 14,464 | 10,009 | 14,464 | 12,858
87,100 | 87,150 | 14,475 | 10,015 | 14,475 | 12,869
87,150 | 87,200 | 14,486 | 10,021 | 14,486 | 12,880
87,200 | 87,250 | 14,497 | 10,027 | 14,497 | 12,891
87,250 | 87,300 | 14,508 | 10,033 | 14,508 | 12,902
87,300 | 87,350 | 14,519 | 10,039 | 14,519 | 12,913
87,350 | 87,400 | 14,530 | 10,045 | 14,530 | 12,924
87,400 | 87,450 | 14,541 | 10,051 | 14,541 | 12,935
87,450 | 87,500 | 14,552 | 10,057 | 14,552 | 12,946
87,500 | 87,550 | 14,563 | 10,063 | 14,563 | 12,957
87,550 | 87,600 | 14,574 | 10,069 | 14,574 | 12,968
87,600 | 87,650 | 14,585 | 10,075 | 14,585 | 12,979
87,650 | 87,700 | 14,596 | 10,081 | 14,596 | 12,990
87,700 | 87,750 | 14,607 | 10,087 | 14,607 | 13,001
87,750 | 87,800 | 14,618 | 10,093 | 14,618 | 13,012
87,800 | 87,850 | 14,629 | 10,099 | 14,629 | 13,023
87,850 | 87,900 | 14,640 | 10,105 | 14,640 | 13,034
87,900 | 87,950 | 14,651 | 10,111 | 14,651 | 13,045
87,950 | 88,000 | 14,662 | 10,117 | 14,662 | 13,056
88,000 | 88,050 | 14,673 | 10,123 | 14,673 | 13,067
88,050 | 88,100 | 14,684 | 10,129 | 14,684 | 13,078
88,100 | 88,150 | 14,695 | 10,135 | 14,695 | 13,089
88,150 | 88,200 | 14,706 | 10,141 | 14,706 | 13,100
88,200 | 88,250 | 14,717 | 10,147 | 14,717 | 13,111
88,250 | 88,300 | 14,728 | 10,153 | 14,728 | 13,122
88,300 | 88,350 | 14,739 | 10,159 | 14,739 | 13,133
88,350 | 88,400 | 14,750 | 10,165 | 14,750 | 13,144
88,400 | 88,450 | 14,761 | 10,171 | 14,761 | 13,155
88,450 | 88,500 | 14,772 | 10,177 | 14,772 | 13,166
88,500 | 88,550 | 14,783 | 10,183 | 14,783 | 13,177
88,550 | 88,600 | 14,794 | 10,189 | 14,794 | 13,188
88,600 | 88,650 | 14,805 | 10,195 | 14,805 | 13,199
88,650 | 88,700 | 14,816 | 10,201 | 14,816 | 13,210
88,700 | 88,750 | 14,827 | 10,207 | 14,827 | 13,221
88,750 | 88,800 | 14,838 | 10,213 | 14,838 | 13,232
88,800 | 88,850 | 14,849 | 10,219 | 14,849 | 13,243
88,850 | 88,900 | 14,860 | 10,225 | 14,860 | 13,254
88,900 | 88,950 | 14,871 | 10,231 | 14,871 | 13,265
88,950 | 89,000 | 14,882 | 10,237 | 14,882 | 13,276
89,000 | 89,050 | 14,893 | 10,243 | 14,893 | 13,287
89,050 | 89,100 | 14,904 | 10,249 | 14,904 | 13,298
89,100 | 89,150 | 14,915 | 10,255 | 14,915 | 13,309
89,150 | 89,200 | 14,926 | 10,261 | 14,926 | 13,320
89,200 | 89,250 | 14,937 | 10,267 | 14,937 | 13,331
89,250 | 89,300 | 14,948 | 10,273 | 14,948 | 13,342
89,300 | 89,350 | 14,959 | 10,279 | 14,959 | 13,353
89,350 | 89,400 | 14,970 | 10,285 | 14,970 | 13,364
89,400 | 89,450 | 14,981 | 10,291 | 14,981 | 13,375
89,450 | 89,500 | 14,992 | 10,300 | 14,992 | 13,386
89,500 | 89,550 | 15,003 | 10,311 | 15,003 | 13,397
89,550 | 89,600 | 15,014 | 10,322 | 15,014 | 13,408
89,600 | 89,650 | 15,025 | 10,333 | 15,025 | 13,419
89,650 | 89,700 | 15,036 | 10,344 | 15,036 | 13,430
89,700 | 89,750 | 15,047 | 10,355 | 15,047 | 13,441
89,750 | 89,800 | 15,058 | 10,366 | 15,058 | 13,452
89,800 | 89,850 | 15,069 | 10,377 | 15,069 | 13,463
89,850 | 89,900 | 15,080 | 10,388 | 15,080 | 13,474
89,900 | 89,950 | 15,091 | 10,399 | 15,091 | 13,485
89,950 | 90,000 | 15,102 | 10,410 | 15,102 | 13,496

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

90,000 — 95,000 (Scroll to find your taxable income line.)

90,000 | 90,050 | 15,113 | 10,421 | 15,113 | 13,507
90,050 | 90,100 | 15,124 | 10,432 | 15,124 | 13,518
90,100 | 90,150 | 15,135 | 10,443 | 15,135 | 13,529
90,150 | 90,200 | 15,146 | 10,454 | 15,146 | 13,540
90,200 | 90,250 | 15,157 | 10,465 | 15,157 | 13,551
90,250 | 90,300 | 15,168 | 10,476 | 15,168 | 13,562
90,300 | 90,350 | 15,179 | 10,487 | 15,179 | 13,573
90,350 | 90,400 | 15,190 | 10,498 | 15,190 | 13,584
90,400 | 90,450 | 15,201 | 10,509 | 15,201 | 13,595
90,450 | 90,500 | 15,212 | 10,520 | 15,212 | 13,606
90,500 | 90,550 | 15,223 | 10,531 | 15,223 | 13,617
90,550 | 90,600 | 15,234 | 10,542 | 15,234 | 13,628
90,600 | 90,650 | 15,245 | 10,553 | 15,245 | 13,639
90,650 | 90,700 | 15,256 | 10,564 | 15,256 | 13,650
90,700 | 90,750 | 15,267 | 10,575 | 15,267 | 13,661
90,750 | 90,800 | 15,278 | 10,586 | 15,278 | 13,672
90,800 | 90,850 | 15,289 | 10,597 | 15,289 | 13,683
90,850 | 90,900 | 15,300 | 10,608 | 15,300 | 13,694
90,900 | 90,950 | 15,311 | 10,619 | 15,311 | 13,705
90,950 | 91,000 | 15,322 | 10,630 | 15,322 | 13,716
91,000 | 91,050 | 15,333 | 10,641 | 15,333 | 13,727
91,050 | 91,100 | 15,344 | 10,652 | 15,344 | 13,738
91,100 | 91,150 | 15,355 | 10,663 | 15,355 | 13,749
91,150 | 91,200 | 15,366 | 10,674 | 15,366 | 13,760
91,200 | 91,250 | 15,377 | 10,685 | 15,377 | 13,771
91,250 | 91,300 | 15,388 | 10,696 | 15,388 | 13,782
91,300 | 91,350 | 15,399 | 10,707 | 15,399 | 13,793
91,350 | 91,400 | 15,410 | 10,718 | 15,410 | 13,804
91,400 | 91,450 | 15,421 | 10,729 | 15,421 | 13,815
91,450 | 91,500 | 15,432 | 10,740 | 15,432 | 13,826
91,500 | 91,550 | 15,443 | 10,751 | 15,443 | 13,837
91,550 | 91,600 | 15,454 | 10,762 | 15,454 | 13,848
91,600 | 91,650 | 15,465 | 10,773 | 15,465 | 13,859
91,650 | 91,700 | 15,476 | 10,784 | 15,476 | 13,870
91,700 | 91,750 | 15,487 | 10,795 | 15,487 | 13,881
91,750 | 91,800 | 15,498 | 10,806 | 15,498 | 13,892
91,800 | 91,850 | 15,509 | 10,817 | 15,509 | 13,903
91,850 | 91,900 | 15,520 | 10,828 | 15,520 | 13,914
91,900 | 91,950 | 15,531 | 10,839 | 15,531 | 13,925
91,950 | 92,000 | 15,542 | 10,850 | 15,542 | 13,936
92,000 | 92,050 | 15,553 | 10,861 | 15,553 | 13,947
92,050 | 92,100 | 15,564 | 10,872 | 15,564 | 13,958
92,100 | 92,150 | 15,575 | 10,883 | 15,575 | 13,969
92,150 | 92,200 | 15,586 | 10,894 | 15,586 | 13,980
92,200 | 92,250 | 15,597 | 10,905 | 15,597 | 13,991
92,250 | 92,300 | 15,608 | 10,916 | 15,608 | 14,002
92,300 | 92,350 | 15,619 | 10,927 | 15,619 | 14,013
92,350 | 92,400 | 15,630 | 10,938 | 15,630 | 14,024
92,400 | 92,450 | 15,641 | 10,949 | 15,641 | 14,035
92,450 | 92,500 | 15,652 | 10,960 | 15,652 | 14,046
92,500 | 92,550 | 15,663 | 10,971 | 15,663 | 14,057
92,550 | 92,600 | 15,674 | 10,982 | 15,674 | 14,068
92,600 | 92,650 | 15,685 | 10,993 | 15,685 | 14,079
92,650 | 92,700 | 15,696 | 11,004 | 15,696 | 14,090
92,700 | 92,750 | 15,707 | 11,015 | 15,707 | 14,101
92,750 | 92,800 | 15,718 | 11,026 | 15,718 | 14,112
92,800 | 92,850 | 15,729 | 11,037 | 15,729 | 14,123
92,850 | 92,900 | 15,740 | 11,048 | 15,740 | 14,134
92,900 | 92,950 | 15,751 | 11,059 | 15,751 | 14,145
92,950 | 93,000 | 15,762 | 11,070 | 15,762 | 14,156
93,000 | 93,050 | 15,773 | 11,081 | 15,773 | 14,167
93,050 | 93,100 | 15,784 | 11,092 | 15,784 | 14,178
93,100 | 93,150 | 15,795 | 11,103 | 15,795 | 14,189
93,150 | 93,200 | 15,806 | 11,114 | 15,806 | 14,200
93,200 | 93,250 | 15,817 | 11,125 | 15,817 | 14,211
93,250 | 93,300 | 15,828 | 11,136 | 15,828 | 14,222
93,300 | 93,350 | 15,839 | 11,147 | 15,839 | 14,233
93,350 | 93,400 | 15,850 | 11,158 | 15,850 | 14,244
93,400 | 93,450 | 15,861 | 11,169 | 15,861 | 14,255
93,450 | 93,500 | 15,872 | 11,180 | 15,872 | 14,266
93,500 | 93,550 | 15,883 | 11,191 | 15,883 | 14,277
93,550 | 93,600 | 15,894 | 11,202 | 15,894 | 14,288
93,600 | 93,650 | 15,905 | 11,213 | 15,905 | 14,299
93,650 | 93,700 | 15,916 | 11,224 | 15,916 | 14,310
93,700 | 93,750 | 15,927 | 11,235 | 15,927 | 14,321
93,750 | 93,800 | 15,938 | 11,246 | 15,938 | 14,332
93,800 | 93,850 | 15,949 | 11,257 | 15,949 | 14,343
93,850 | 93,900 | 15,960 | 11,268 | 15,960 | 14,354
93,900 | 93,950 | 15,971 | 11,279 | 15,971 | 14,365
93,950 | 94,000 | 15,982 | 11,290 | 15,982 | 14,376
94,000 | 94,050 | 15,993 | 11,301 | 15,993 | 14,387
94,050 | 94,100 | 16,004 | 11,312 | 16,004 | 14,398
94,100 | 94,150 | 16,015 | 11,323 | 16,015 | 14,409
94,150 | 94,200 | 16,026 | 11,334 | 16,026 | 14,420
94,200 | 94,250 | 16,037 | 11,345 | 16,037 | 14,431
94,250 | 94,300 | 16,048 | 11,356 | 16,048 | 14,442
94,300 | 94,350 | 16,059 | 11,367 | 16,059 | 14,453
94,350 | 94,400 | 16,070 | 11,378 | 16,070 | 14,464
94,400 | 94,450 | 16,081 | 11,389 | 16,081 | 14,475
94,450 | 94,500 | 16,092 | 11,400 | 16,092 | 14,486
94,500 | 94,550 | 16,103 | 11,411 | 16,103 | 14,497
94,550 | 94,600 | 16,114 | 11,422 | 16,114 | 14,508
94,600 | 94,650 | 16,125 | 11,433 | 16,125 | 14,519
94,650 | 94,700 | 16,136 | 11,444 | 16,136 | 14,530
94,700 | 94,750 | 16,147 | 11,455 | 16,147 | 14,541
94,750 | 94,800 | 16,158 | 11,466 | 16,158 | 14,552
94,800 | 94,850 | 16,169 | 11,477 | 16,169 | 14,563
94,850 | 94,900 | 16,180 | 11,488 | 16,180 | 14,574
94,900 | 94,950 | 16,191 | 11,499 | 16,191 | 14,585
94,950 | 95,000 | 16,202 | 11,510 | 16,202 | 14,596

* This column must also be used by a qualifying surviving spouse.

If line﻿ ﻿15
(taxable
income) is—

And you are—

At
least

But
less
than

Single

Married filing jointly *

Married filing separately

Head of a household

Your tax is—

95,000 — 100,000 (Scroll to find your taxable income line.)

95,000 | 95,050 | 16,213 | 11,521 | 16,213 | 14,607
95,050 | 95,100 | 16,224 | 11,532 | 16,224 | 14,618
95,100 | 95,150 | 16,235 | 11,543 | 16,235 | 14,629
95,150 | 95,200 | 16,246 | 11,554 | 16,246 | 14,640
95,200 | 95,250 | 16,257 | 11,565 | 16,257 | 14,651
95,250 | 95,300 | 16,268 | 11,576 | 16,268 | 14,662
95,300 | 95,350 | 16,279 | 11,587 | 16,279 | 14,673
95,350 | 95,400 | 16,290 | 11,598 | 16,290 | 14,684
95,400 | 95,450 | 16,302 | 11,609 | 16,302 | 14,696
95,450 | 95,500 | 16,314 | 11,620 | 16,314 | 14,708
95,500 | 95,550 | 16,326 | 11,631 | 16,326 | 14,720
95,550 | 95,600 | 16,338 | 11,642 | 16,338 | 14,732
95,600 | 95,650 | 16,350 | 11,653 | 16,350 | 14,744
95,650 | 95,700 | 16,362 | 11,664 | 16,362 | 14,756
95,700 | 95,750 | 16,374 | 11,675 | 16,374 | 14,768
95,750 | 95,800 | 16,386 | 11,686 | 16,386 | 14,780
95,800 | 95,850 | 16,398 | 11,697 | 16,398 | 14,792
95,850 | 95,900 | 16,410 | 11,708 | 16,410 | 14,804
95,900 | 95,950 | 16,422 | 11,719 | 16,422 | 14,816
95,950 | 96,000 | 16,434 | 11,730 | 16,434 | 14,828
96,000 | 96,050 | 16,446 | 11,741 | 16,446 | 14,840
96,050 | 96,100 | 16,458 | 11,752 | 16,458 | 14,852
96,100 | 96,150 | 16,470 | 11,763 | 16,470 | 14,864
96,150 | 96,200 | 16,482 | 11,774 | 16,482 | 14,876
96,200 | 96,250 | 16,494 | 11,785 | 16,494 | 14,888
96,250 | 96,300 | 16,506 | 11,796 | 16,506 | 14,900
96,300 | 96,350 | 16,518 | 11,807 | 16,518 | 14,912
96,350 | 96,400 | 16,530 | 11,818 | 16,530 | 14,924
96,400 | 96,450 | 16,542 | 11,829 | 16,542 | 14,936
96,450 | 96,500 | 16,554 | 11,840 | 16,554 | 14,948
96,500 | 96,550 | 16,566 | 11,851 | 16,566 | 14,960
96,550 | 96,600 | 16,578 | 11,862 | 16,578 | 14,972
96,600 | 96,650 | 16,590 | 11,873 | 16,590 | 14,984
96,650 | 96,700 | 16,602 | 11,884 | 16,602 | 14,996
96,700 | 96,750 | 16,614 | 11,895 | 16,614 | 15,008
96,750 | 96,800 | 16,626 | 11,906 | 16,626 | 15,020
96,800 | 96,850 | 16,638 | 11,917 | 16,638 | 15,032
96,850 | 96,900 | 16,650 | 11,928 | 16,650 | 15,044
96,900 | 96,950 | 16,662 | 11,939 | 16,662 | 15,056
96,950 | 97,000 | 16,674 | 11,950 | 16,674 | 15,068
97,000 | 97,050 | 16,686 | 11,961 | 16,686 | 15,080
97,050 | 97,100 | 16,698 | 11,972 | 16,698 | 15,092
97,100 | 97,150 | 16,710 | 11,983 | 16,710 | 15,104
97,150 | 97,200 | 16,722 | 11,994 | 16,722 | 15,116
97,200 | 97,250 | 16,734 | 12,005 | 16,734 | 15,128
97,250 | 97,300 | 16,746 | 12,016 | 16,746 | 15,140
97,300 | 97,350 | 16,758 | 12,027 | 16,758 | 15,152
97,350 | 97,400 | 16,770 | 12,038 | 16,770 | 15,164
97,400 | 97,450 | 16,782 | 12,049 | 16,782 | 15,176
97,450 | 97,500 | 16,794 | 12,060 | 16,794 | 15,188
97,500 | 97,550 | 16,806 | 12,071 | 16,806 | 15,200
97,550 | 97,600 | 16,818 | 12,082 | 16,818 | 15,212
97,600 | 97,650 | 16,830 | 12,093 | 16,830 | 15,224
97,650 | 97,700 | 16,842 | 12,104 | 16,842 | 15,236
97,700 | 97,750 | 16,854 | 12,115 | 16,854 | 15,248
97,750 | 97,800 | 16,866 | 12,126 | 16,866 | 15,260
97,800 | 97,850 | 16,878 | 12,137 | 16,878 | 15,272
97,850 | 97,900 | 16,890 | 12,148 | 16,890 | 15,284
97,900 | 97,950 | 16,902 | 12,159 | 16,902 | 15,296
97,950 | 98,000 | 16,914 | 12,170 | 16,914 | 15,308
98,000 | 98,050 | 16,926 | 12,181 | 16,926 | 15,320
98,050 | 98,100 | 16,938 | 12,192 | 16,938 | 15,332
98,100 | 98,150 | 16,950 | 12,203 | 16,950 | 15,344
98,150 | 98,200 | 16,962 | 12,214 | 16,962 | 15,356
98,200 | 98,250 | 16,974 | 12,225 | 16,974 | 15,368
98,250 | 98,300 | 16,986 | 12,236 | 16,986 | 15,380
98,300 | 98,350 | 16,998 | 12,247 | 16,998 | 15,392
98,350 | 98,400 | 17,010 | 12,258 | 17,010 | 15,404
98,400 | 98,450 | 17,022 | 12,269 | 17,022 | 15,416
98,450 | 98,500 | 17,034 | 12,280 | 17,034 | 15,428
98,500 | 98,550 | 17,046 | 12,291 | 17,046 | 15,440
98,550 | 98,600 | 17,058 | 12,302 | 17,058 | 15,452
98,600 | 98,650 | 17,070 | 12,313 | 17,070 | 15,464
98,650 | 98,700 | 17,082 | 12,324 | 17,082 | 15,476
98,700 | 98,750 | 17,094 | 12,335 | 17,094 | 15,488
98,750 | 98,800 | 17,106 | 12,346 | 17,106 | 15,500
98,800 | 98,850 | 17,118 | 12,357 | 17,118 | 15,512
98,850 | 98,900 | 17,130 | 12,368 | 17,130 | 15,524
98,900 | 98,950 | 17,142 | 12,379 | 17,142 | 15,536
98,950 | 99,000 | 17,154 | 12,390 | 17,154 | 15,548
99,000 | 99,050 | 17,166 | 12,401 | 17,166 | 15,560
99,050 | 99,100 | 17,178 | 12,412 | 17,178 | 15,572
99,100 | 99,150 | 17,190 | 12,423 | 17,190 | 15,584
99,150 | 99,200 | 17,202 | 12,434 | 17,202 | 15,596
99,200 | 99,250 | 17,214 | 12,445 | 17,214 | 15,608
99,250 | 99,300 | 17,226 | 12,456 | 17,226 | 15,620
99,300 | 99,350 | 17,238 | 12,467 | 17,238 | 15,632
99,350 | 99,400 | 17,250 | 12,478 | 17,250 | 15,644
99,400 | 99,450 | 17,262 | 12,489 | 17,262 | 15,656
99,450 | 99,500 | 17,274 | 12,500 | 17,274 | 15,668
99,500 | 99,550 | 17,286 | 12,511 | 17,286 | 15,680
99,550 | 99,600 | 17,298 | 12,522 | 17,298 | 15,692
99,600 | 99,650 | 17,310 | 12,533 | 17,310 | 15,704
99,650 | 99,700 | 17,322 | 12,544 | 17,322 | 15,716
99,700 | 99,750 | 17,334 | 12,555 | 17,334 | 15,728
99,750 | 99,800 | 17,346 | 12,566 | 17,346 | 15,740
99,800 | 99,850 | 17,358 | 12,577 | 17,358 | 15,752
99,850 | 99,900 | 17,370 | 12,588 | 17,370 | 15,764
99,900 | 99,950 | 17,382 | 12,599 | 17,382 | 15,776
99,950 | 100,000 | 17,394 | 12,610 | 17,394 | 15,788

* This column must also be used by a qualifying surviving spouse.

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–

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–

0 — 5,000 (Scroll to find your credit.)

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

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

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–

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–

5,000 — 10,000 (Scroll to find your credit.)

5,000 | 5,050 | 384 | 1,709 | 2,010 | 2,261 | 384 | 1,709 | 2,010 | 2,261
5,050 | 5,100 | 388 | 1,726 | 2,030 | 2,284 | 388 | 1,726 | 2,030 | 2,284
5,100 | 5,150 | 392 | 1,743 | 2,050 | 2,306 | 392 | 1,743 | 2,050 | 2,306
5,150 | 5,200 | 396 | 1,760 | 2,070 | 2,329 | 396 | 1,760 | 2,070 | 2,329
5,200 | 5,250 | 400 | 1,777 | 2,090 | 2,351 | 400 | 1,777 | 2,090 | 2,351
5,250 | 5,300 | 404 | 1,794 | 2,110 | 2,374 | 404 | 1,794 | 2,110 | 2,374
5,300 | 5,350 | 407 | 1,811 | 2,130 | 2,396 | 407 | 1,811 | 2,130 | 2,396
5,350 | 5,400 | 411 | 1,828 | 2,150 | 2,419 | 411 | 1,828 | 2,150 | 2,419
5,400 | 5,450 | 415 | 1,845 | 2,170 | 2,441 | 415 | 1,845 | 2,170 | 2,441
5,450 | 5,500 | 419 | 1,862 | 2,190 | 2,464 | 419 | 1,862 | 2,190 | 2,464
5,500 | 5,550 | 423 | 1,879 | 2,210 | 2,486 | 423 | 1,879 | 2,210 | 2,486
5,550 | 5,600 | 426 | 1,896 | 2,230 | 2,509 | 426 | 1,896 | 2,230 | 2,509
5,600 | 5,650 | 430 | 1,913 | 2,250 | 2,531 | 430 | 1,913 | 2,250 | 2,531
5,650 | 5,700 | 434 | 1,930 | 2,270 | 2,554 | 434 | 1,930 | 2,270 | 2,554
5,700 | 5,750 | 438 | 1,947 | 2,290 | 2,576 | 438 | 1,947 | 2,290 | 2,576
5,750 | 5,800 | 442 | 1,964 | 2,310 | 2,599 | 442 | 1,964 | 2,310 | 2,599
5,800 | 5,850 | 446 | 1,981 | 2,330 | 2,621 | 446 | 1,981 | 2,330 | 2,621
5,850 | 5,900 | 449 | 1,998 | 2,350 | 2,644 | 449 | 1,998 | 2,350 | 2,644
5,900 | 5,950 | 453 | 2,015 | 2,370 | 2,666 | 453 | 2,015 | 2,370 | 2,666
5,950 | 6,000 | 457 | 2,032 | 2,390 | 2,689 | 457 | 2,032 | 2,390 | 2,689
6,000 | 6,050 | 461 | 2,049 | 2,410 | 2,711 | 461 | 2,049 | 2,410 | 2,711
6,050 | 6,100 | 465 | 2,066 | 2,430 | 2,734 | 465 | 2,066 | 2,430 | 2,734
6,100 | 6,150 | 469 | 2,083 | 2,450 | 2,756 | 469 | 2,083 | 2,450 | 2,756
6,150 | 6,200 | 472 | 2,100 | 2,470 | 2,779 | 472 | 2,100 | 2,470 | 2,779
6,200 | 6,250 | 476 | 2,117 | 2,490 | 2,801 | 476 | 2,117 | 2,490 | 2,801
6,250 | 6,300 | 480 | 2,134 | 2,510 | 2,824 | 480 | 2,134 | 2,510 | 2,824
6,300 | 6,350 | 484 | 2,151 | 2,530 | 2,846 | 484 | 2,151 | 2,530 | 2,846
6,350 | 6,400 | 488 | 2,168 | 2,550 | 2,869 | 488 | 2,168 | 2,550 | 2,869
6,400 | 6,450 | 492 | 2,185 | 2,570 | 2,891 | 492 | 2,185 | 2,570 | 2,891
6,450 | 6,500 | 495 | 2,202 | 2,590 | 2,914 | 495 | 2,202 | 2,590 | 2,914
6,500 | 6,550 | 499 | 2,219 | 2,610 | 2,936 | 499 | 2,219 | 2,610 | 2,936
6,550 | 6,600 | 503 | 2,236 | 2,630 | 2,959 | 503 | 2,236 | 2,630 | 2,959
6,600 | 6,650 | 507 | 2,253 | 2,650 | 2,981 | 507 | 2,253 | 2,650 | 2,981
6,650 | 6,700 | 511 | 2,270 | 2,670 | 3,004 | 511 | 2,270 | 2,670 | 3,004
6,700 | 6,750 | 514 | 2,287 | 2,690 | 3,026 | 514 | 2,287 | 2,690 | 3,026
6,750 | 6,800 | 518 | 2,304 | 2,710 | 3,049 | 518 | 2,304 | 2,710 | 3,049
6,800 | 6,850 | 522 | 2,321 | 2,730 | 3,071 | 522 | 2,321 | 2,730 | 3,071
6,850 | 6,900 | 526 | 2,338 | 2,750 | 3,094 | 526 | 2,338 | 2,750 | 3,094
6,900 | 6,950 | 530 | 2,355 | 2,770 | 3,116 | 530 | 2,355 | 2,770 | 3,116
6,950 | 7,000 | 534 | 2,372 | 2,790 | 3,139 | 534 | 2,372 | 2,790 | 3,139
7,000 | 7,050 | 537 | 2,389 | 2,810 | 3,161 | 537 | 2,389 | 2,810 | 3,161
7,050 | 7,100 | 541 | 2,406 | 2,830 | 3,184 | 541 | 2,406 | 2,830 | 3,184
7,100 | 7,150 | 545 | 2,423 | 2,850 | 3,206 | 545 | 2,423 | 2,850 | 3,206
7,150 | 7,200 | 549 | 2,440 | 2,870 | 3,229 | 549 | 2,440 | 2,870 | 3,229
7,200 | 7,250 | 553 | 2,457 | 2,890 | 3,251 | 553 | 2,457 | 2,890 | 3,251
7,250 | 7,300 | 557 | 2,474 | 2,910 | 3,274 | 557 | 2,474 | 2,910 | 3,274
7,300 | 7,350 | 560 | 2,491 | 2,930 | 3,296 | 560 | 2,491 | 2,930 | 3,296
7,350 | 7,400 | 564 | 2,508 | 2,950 | 3,319 | 564 | 2,508 | 2,950 | 3,319
7,400 | 7,450 | 568 | 2,525 | 2,970 | 3,341 | 568 | 2,525 | 2,970 | 3,341
7,450 | 7,500 | 572 | 2,542 | 2,990 | 3,364 | 572 | 2,542 | 2,990 | 3,364
7,500 | 7,550 | 576 | 2,559 | 3,010 | 3,386 | 576 | 2,559 | 3,010 | 3,386
7,550 | 7,600 | 579 | 2,576 | 3,030 | 3,409 | 579 | 2,576 | 3,030 | 3,409
7,600 | 7,650 | 583 | 2,593 | 3,050 | 3,431 | 583 | 2,593 | 3,050 | 3,431
7,650 | 7,700 | 587 | 2,610 | 3,070 | 3,454 | 587 | 2,610 | 3,070 | 3,454
7,700 | 7,750 | 591 | 2,627 | 3,090 | 3,476 | 591 | 2,627 | 3,090 | 3,476
7,750 | 7,800 | 595 | 2,644 | 3,110 | 3,499 | 595 | 2,644 | 3,110 | 3,499
7,800 | 7,850 | 600 | 2,661 | 3,130 | 3,521 | 600 | 2,661 | 3,130 | 3,521
7,850 | 7,900 | 600 | 2,678 | 3,150 | 3,544 | 600 | 2,678 | 3,150 | 3,544
7,900 | 7,950 | 600 | 2,695 | 3,170 | 3,566 | 600 | 2,695 | 3,170 | 3,566
7,950 | 8,000 | 600 | 2,712 | 3,190 | 3,589 | 600 | 2,712 | 3,190 | 3,589
8,000 | 8,050 | 600 | 2,729 | 3,210 | 3,611 | 600 | 2,729 | 3,210 | 3,611
8,050 | 8,100 | 600 | 2,746 | 3,230 | 3,634 | 600 | 2,746 | 3,230 | 3,634
8,100 | 8,150 | 600 | 2,763 | 3,250 | 3,656 | 600 | 2,763 | 3,250 | 3,656
8,150 | 8,200 | 600 | 2,780 | 3,270 | 3,679 | 600 | 2,780 | 3,270 | 3,679
8,200 | 8,250 | 600 | 2,797 | 3,290 | 3,701 | 600 | 2,797 | 3,290 | 3,701
8,250 | 8,300 | 600 | 2,814 | 3,310 | 3,724 | 600 | 2,814 | 3,310 | 3,724
8,300 | 8,350 | 600 | 2,831 | 3,330 | 3,746 | 600 | 2,831 | 3,330 | 3,746
8,350 | 8,400 | 600 | 2,848 | 3,350 | 3,769 | 600 | 2,848 | 3,350 | 3,769
8,400 | 8,450 | 600 | 2,865 | 3,370 | 3,791 | 600 | 2,865 | 3,370 | 3,791
8,450 | 8,500 | 600 | 2,882 | 3,390 | 3,814 | 600 | 2,882 | 3,390 | 3,814
8,500 | 8,550 | 600 | 2,899 | 3,410 | 3,836 | 600 | 2,899 | 3,410 | 3,836
8,550 | 8,600 | 600 | 2,916 | 3,430 | 3,859 | 600 | 2,916 | 3,430 | 3,859
8,600 | 8,650 | 600 | 2,933 | 3,450 | 3,881 | 600 | 2,933 | 3,450 | 3,881
8,650 | 8,700 | 600 | 2,950 | 3,470 | 3,904 | 600 | 2,950 | 3,470 | 3,904
8,700 | 8,750 | 600 | 2,967 | 3,490 | 3,926 | 600 | 2,967 | 3,490 | 3,926
8,750 | 8,800 | 600 | 2,984 | 3,510 | 3,949 | 600 | 2,984 | 3,510 | 3,949
8,800 | 8,850 | 600 | 3,001 | 3,530 | 3,971 | 600 | 3,001 | 3,530 | 3,971
8,850 | 8,900 | 600 | 3,018 | 3,550 | 3,994 | 600 | 3,018 | 3,550 | 3,994
8,900 | 8,950 | 600 | 3,035 | 3,570 | 4,016 | 600 | 3,035 | 3,570 | 4,016
8,950 | 9,000 | 600 | 3,052 | 3,590 | 4,039 | 600 | 3,052 | 3,590 | 4,039
9,000 | 9,050 | 600 | 3,069 | 3,610 | 4,061 | 600 | 3,069 | 3,610 | 4,061
9,050 | 9,100 | 600 | 3,086 | 3,630 | 4,084 | 600 | 3,086 | 3,630 | 4,084
9,100 | 9,150 | 600 | 3,103 | 3,650 | 4,106 | 600 | 3,103 | 3,650 | 4,106
9,150 | 9,200 | 600 | 3,120 | 3,670 | 4,129 | 600 | 3,120 | 3,670 | 4,129
9,200 | 9,250 | 600 | 3,137 | 3,690 | 4,151 | 600 | 3,137 | 3,690 | 4,151
9,250 | 9,300 | 600 | 3,154 | 3,710 | 4,174 | 600 | 3,154 | 3,710 | 4,174
9,300 | 9,350 | 600 | 3,171 | 3,730 | 4,196 | 600 | 3,171 | 3,730 | 4,196
9,350 | 9,400 | 600 | 3,188 | 3,750 | 4,219 | 600 | 3,188 | 3,750 | 4,219
9,400 | 9,450 | 600 | 3,205 | 3,770 | 4,241 | 600 | 3,205 | 3,770 | 4,241
9,450 | 9,500 | 600 | 3,222 | 3,790 | 4,264 | 600 | 3,222 | 3,790 | 4,264
9,500 | 9,550 | 600 | 3,239 | 3,810 | 4,286 | 600 | 3,239 | 3,810 | 4,286
9,550 | 9,600 | 600 | 3,256 | 3,830 | 4,309 | 600 | 3,256 | 3,830 | 4,309
9,600 | 9,650 | 600 | 3,273 | 3,850 | 4,331 | 600 | 3,273 | 3,850 | 4,331
9,650 | 9,700 | 600 | 3,290 | 3,870 | 4,354 | 600 | 3,290 | 3,870 | 4,354
9,700 | 9,750 | 600 | 3,307 | 3,890 | 4,376 | 600 | 3,307 | 3,890 | 4,376
9,750 | 9,800 | 600 | 3,324 | 3,910 | 4,399 | 600 | 3,324 | 3,910 | 4,399
9,800 | 9,850 | 598 | 3,341 | 3,930 | 4,421 | 600 | 3,341 | 3,930 | 4,421
9,850 | 9,900 | 594 | 3,358 | 3,950 | 4,444 | 600 | 3,358 | 3,950 | 4,444
9,900 | 9,950 | 590 | 3,375 | 3,970 | 4,466 | 600 | 3,375 | 3,970 | 4,466
9,950 | 10,000 | 586 | 3,392 | 3,990 | 4,489 | 600 | 3,392 | 3,990 | 4,489

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

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–

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–

10,000 — 15,000 (Scroll to find your credit.)

10,000 | 10,050 | 583 | 3,409 | 4,010 | 4,511 | 600 | 3,409 | 4,010 | 4,511
10,050 | 10,100 | 579 | 3,426 | 4,030 | 4,534 | 600 | 3,426 | 4,030 | 4,534
10,100 | 10,150 | 575 | 3,443 | 4,050 | 4,556 | 600 | 3,443 | 4,050 | 4,556
10,150 | 10,200 | 571 | 3,460 | 4,070 | 4,579 | 600 | 3,460 | 4,070 | 4,579
10,200 | 10,250 | 567 | 3,477 | 4,090 | 4,601 | 600 | 3,477 | 4,090 | 4,601
10,250 | 10,300 | 563 | 3,494 | 4,110 | 4,624 | 600 | 3,494 | 4,110 | 4,624
10,300 | 10,350 | 560 | 3,511 | 4,130 | 4,646 | 600 | 3,511 | 4,130 | 4,646
10,350 | 10,400 | 556 | 3,528 | 4,150 | 4,669 | 600 | 3,528 | 4,150 | 4,669
10,400 | 10,450 | 552 | 3,545 | 4,170 | 4,691 | 600 | 3,545 | 4,170 | 4,691
10,450 | 10,500 | 548 | 3,562 | 4,190 | 4,714 | 600 | 3,562 | 4,190 | 4,714
10,500 | 10,550 | 544 | 3,579 | 4,210 | 4,736 | 600 | 3,579 | 4,210 | 4,736
10,550 | 10,600 | 540 | 3,596 | 4,230 | 4,759 | 600 | 3,596 | 4,230 | 4,759
10,600 | 10,650 | 537 | 3,613 | 4,250 | 4,781 | 600 | 3,613 | 4,250 | 4,781
10,650 | 10,700 | 533 | 3,630 | 4,270 | 4,804 | 600 | 3,630 | 4,270 | 4,804
10,700 | 10,750 | 529 | 3,647 | 4,290 | 4,826 | 600 | 3,647 | 4,290 | 4,826
10,750 | 10,800 | 525 | 3,664 | 4,310 | 4,849 | 600 | 3,664 | 4,310 | 4,849
10,800 | 10,850 | 521 | 3,681 | 4,330 | 4,871 | 600 | 3,681 | 4,330 | 4,871
10,850 | 10,900 | 518 | 3,698 | 4,350 | 4,894 | 600 | 3,698 | 4,350 | 4,894
10,900 | 10,950 | 514 | 3,715 | 4,370 | 4,916 | 600 | 3,715 | 4,370 | 4,916
10,950 | 11,000 | 510 | 3,732 | 4,390 | 4,939 | 600 | 3,732 | 4,390 | 4,939
11,000 | 11,050 | 506 | 3,749 | 4,410 | 4,961 | 600 | 3,749 | 4,410 | 4,961
11,050 | 11,100 | 502 | 3,766 | 4,430 | 4,984 | 600 | 3,766 | 4,430 | 4,984
11,100 | 11,150 | 498 | 3,783 | 4,450 | 5,006 | 600 | 3,783 | 4,450 | 5,006
11,150 | 11,200 | 495 | 3,800 | 4,470 | 5,029 | 600 | 3,800 | 4,470 | 5,029
11,200 | 11,250 | 491 | 3,817 | 4,490 | 5,051 | 600 | 3,817 | 4,490 | 5,051
11,250 | 11,300 | 487 | 3,834 | 4,510 | 5,074 | 600 | 3,834 | 4,510 | 5,074
11,300 | 11,350 | 483 | 3,851 | 4,530 | 5,096 | 600 | 3,851 | 4,530 | 5,096
11,350 | 11,400 | 479 | 3,868 | 4,550 | 5,119 | 600 | 3,868 | 4,550 | 5,119
11,400 | 11,450 | 475 | 3,885 | 4,570 | 5,141 | 600 | 3,885 | 4,570 | 5,141
11,450 | 11,500 | 472 | 3,902 | 4,590 | 5,164 | 600 | 3,902 | 4,590 | 5,164
11,500 | 11,550 | 468 | 3,919 | 4,610 | 5,186 | 600 | 3,919 | 4,610 | 5,186
11,550 | 11,600 | 464 | 3,936 | 4,630 | 5,209 | 600 | 3,936 | 4,630 | 5,209
11,600 | 11,650 | 460 | 3,953 | 4,650 | 5,231 | 600 | 3,953 | 4,650 | 5,231
11,650 | 11,700 | 456 | 3,970 | 4,670 | 5,254 | 600 | 3,970 | 4,670 | 5,254
11,700 | 11,750 | 452 | 3,987 | 4,690 | 5,276 | 600 | 3,987 | 4,690 | 5,276
11,750 | 11,800 | 449 | 3,995 | 4,710 | 5,299 | 600 | 3,995 | 4,710 | 5,299
11,800 | 11,850 | 445 | 3,995 | 4,730 | 5,321 | 600 | 3,995 | 4,730 | 5,321
11,850 | 11,900 | 441 | 3,995 | 4,750 | 5,344 | 600 | 3,995 | 4,750 | 5,344
11,900 | 11,950 | 437 | 3,995 | 4,770 | 5,366 | 600 | 3,995 | 4,770 | 5,366
11,950 | 12,000 | 433 | 3,995 | 4,790 | 5,389 | 600 | 3,995 | 4,790 | 5,389
12,000 | 12,050 | 430 | 3,995 | 4,810 | 5,411 | 600 | 3,995 | 4,810 | 5,411
12,050 | 12,100 | 426 | 3,995 | 4,830 | 5,434 | 600 | 3,995 | 4,830 | 5,434
12,100 | 12,150 | 422 | 3,995 | 4,850 | 5,456 | 600 | 3,995 | 4,850 | 5,456
12,150 | 12,200 | 418 | 3,995 | 4,870 | 5,479 | 600 | 3,995 | 4,870 | 5,479
12,200 | 12,250 | 414 | 3,995 | 4,890 | 5,501 | 600 | 3,995 | 4,890 | 5,501
12,250 | 12,300 | 410 | 3,995 | 4,910 | 5,524 | 600 | 3,995 | 4,910 | 5,524
12,300 | 12,350 | 407 | 3,995 | 4,930 | 5,546 | 600 | 3,995 | 4,930 | 5,546
12,350 | 12,400 | 403 | 3,995 | 4,950 | 5,569 | 600 | 3,995 | 4,950 | 5,569
12,400 | 12,450 | 399 | 3,995 | 4,970 | 5,591 | 600 | 3,995 | 4,970 | 5,591
12,450 | 12,500 | 395 | 3,995 | 4,990 | 5,614 | 600 | 3,995 | 4,990 | 5,614
12,500 | 12,550 | 391 | 3,995 | 5,010 | 5,636 | 600 | 3,995 | 5,010 | 5,636
12,550 | 12,600 | 387 | 3,995 | 5,030 | 5,659 | 600 | 3,995 | 5,030 | 5,659
12,600 | 12,650 | 384 | 3,995 | 5,050 | 5,681 | 600 | 3,995 | 5,050 | 5,681
12,650 | 12,700 | 380 | 3,995 | 5,070 | 5,704 | 600 | 3,995 | 5,070 | 5,704
12,700 | 12,750 | 376 | 3,995 | 5,090 | 5,726 | 600 | 3,995 | 5,090 | 5,726
12,750 | 12,800 | 372 | 3,995 | 5,110 | 5,749 | 600 | 3,995 | 5,110 | 5,749
12,800 | 12,850 | 368 | 3,995 | 5,130 | 5,771 | 600 | 3,995 | 5,130 | 5,771
12,850 | 12,900 | 365 | 3,995 | 5,150 | 5,794 | 600 | 3,995 | 5,150 | 5,794
12,900 | 12,950 | 361 | 3,995 | 5,170 | 5,816 | 600 | 3,995 | 5,170 | 5,816
12,950 | 13,000 | 357 | 3,995 | 5,190 | 5,839 | 600 | 3,995 | 5,190 | 5,839
13,000 | 13,050 | 353 | 3,995 | 5,210 | 5,861 | 600 | 3,995 | 5,210 | 5,861
13,050 | 13,100 | 349 | 3,995 | 5,230 | 5,884 | 600 | 3,995 | 5,230 | 5,884
13,100 | 13,150 | 345 | 3,995 | 5,250 | 5,906 | 600 | 3,995 | 5,250 | 5,906
13,150 | 13,200 | 342 | 3,995 | 5,270 | 5,929 | 600 | 3,995 | 5,270 | 5,929
13,200 | 13,250 | 338 | 3,995 | 5,290 | 5,951 | 600 | 3,995 | 5,290 | 5,951
13,250 | 13,300 | 334 | 3,995 | 5,310 | 5,974 | 600 | 3,995 | 5,310 | 5,974
13,300 | 13,350 | 330 | 3,995 | 5,330 | 5,996 | 600 | 3,995 | 5,330 | 5,996
13,350 | 13,400 | 326 | 3,995 | 5,350 | 6,019 | 600 | 3,995 | 5,350 | 6,019
13,400 | 13,450 | 322 | 3,995 | 5,370 | 6,041 | 600 | 3,995 | 5,370 | 6,041
13,450 | 13,500 | 319 | 3,995 | 5,390 | 6,064 | 600 | 3,995 | 5,390 | 6,064
13,500 | 13,550 | 315 | 3,995 | 5,410 | 6,086 | 600 | 3,995 | 5,410 | 6,086
13,550 | 13,600 | 311 | 3,995 | 5,430 | 6,109 | 600 | 3,995 | 5,430 | 6,109
13,600 | 13,650 | 307 | 3,995 | 5,450 | 6,131 | 600 | 3,995 | 5,450 | 6,131
13,650 | 13,700 | 303 | 3,995 | 5,470 | 6,154 | 600 | 3,995 | 5,470 | 6,154
13,700 | 13,750 | 299 | 3,995 | 5,490 | 6,176 | 600 | 3,995 | 5,490 | 6,176
13,750 | 13,800 | 296 | 3,995 | 5,510 | 6,199 | 600 | 3,995 | 5,510 | 6,199
13,800 | 13,850 | 292 | 3,995 | 5,530 | 6,221 | 600 | 3,995 | 5,530 | 6,221
13,850 | 13,900 | 288 | 3,995 | 5,550 | 6,244 | 600 | 3,995 | 5,550 | 6,244
13,900 | 13,950 | 284 | 3,995 | 5,570 | 6,266 | 600 | 3,995 | 5,570 | 6,266
13,950 | 14,000 | 280 | 3,995 | 5,590 | 6,289 | 600 | 3,995 | 5,590 | 6,289
14,000 | 14,050 | 277 | 3,995 | 5,610 | 6,311 | 600 | 3,995 | 5,610 | 6,311
14,050 | 14,100 | 273 | 3,995 | 5,630 | 6,334 | 600 | 3,995 | 5,630 | 6,334
14,100 | 14,150 | 269 | 3,995 | 5,650 | 6,356 | 600 | 3,995 | 5,650 | 6,356
14,150 | 14,200 | 265 | 3,995 | 5,670 | 6,379 | 600 | 3,995 | 5,670 | 6,379
14,200 | 14,250 | 261 | 3,995 | 5,690 | 6,401 | 600 | 3,995 | 5,690 | 6,401
14,250 | 14,300 | 257 | 3,995 | 5,710 | 6,424 | 600 | 3,995 | 5,710 | 6,424
14,300 | 14,350 | 254 | 3,995 | 5,730 | 6,446 | 600 | 3,995 | 5,730 | 6,446
14,350 | 14,400 | 250 | 3,995 | 5,750 | 6,469 | 600 | 3,995 | 5,750 | 6,469
14,400 | 14,450 | 246 | 3,995 | 5,770 | 6,491 | 600 | 3,995 | 5,770 | 6,491
14,450 | 14,500 | 242 | 3,995 | 5,790 | 6,514 | 600 | 3,995 | 5,790 | 6,514
14,500 | 14,550 | 238 | 3,995 | 5,810 | 6,536 | 600 | 3,995 | 5,810 | 6,536
14,550 | 14,600 | 234 | 3,995 | 5,830 | 6,559 | 600 | 3,995 | 5,830 | 6,559
14,600 | 14,650 | 231 | 3,995 | 5,850 | 6,581 | 600 | 3,995 | 5,850 | 6,581
14,650 | 14,700 | 227 | 3,995 | 5,870 | 6,604 | 600 | 3,995 | 5,870 | 6,604
14,700 | 14,750 | 223 | 3,995 | 5,890 | 6,626 | 600 | 3,995 | 5,890 | 6,626
14,750 | 14,800 | 219 | 3,995 | 5,910 | 6,649 | 600 | 3,995 | 5,910 | 6,649
14,800 | 14,850 | 215 | 3,995 | 5,930 | 6,671 | 600 | 3,995 | 5,930 | 6,671
14,850 | 14,900 | 212 | 3,995 | 5,950 | 6,694 | 600 | 3,995 | 5,950 | 6,694
14,900 | 14,950 | 208 | 3,995 | 5,970 | 6,716 | 600 | 3,995 | 5,970 | 6,716
14,950 | 15,000 | 204 | 3,995 | 5,990 | 6,739 | 600 | 3,995 | 5,990 | 6,739

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

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–

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–

15,000 — 20,000 (Scroll to find your credit.)

15,000 | 15,050 | 200 | 3,995 | 6,010 | 6,761 | 600 | 3,995 | 6,010 | 6,761
15,050 | 15,100 | 196 | 3,995 | 6,030 | 6,784 | 600 | 3,995 | 6,030 | 6,784
15,100 | 15,150 | 192 | 3,995 | 6,050 | 6,806 | 600 | 3,995 | 6,050 | 6,806
15,150 | 15,200 | 189 | 3,995 | 6,070 | 6,829 | 600 | 3,995 | 6,070 | 6,829
15,200 | 15,250 | 185 | 3,995 | 6,090 | 6,851 | 600 | 3,995 | 6,090 | 6,851
15,250 | 15,300 | 181 | 3,995 | 6,110 | 6,874 | 600 | 3,995 | 6,110 | 6,874
15,300 | 15,350 | 177 | 3,995 | 6,130 | 6,896 | 600 | 3,995 | 6,130 | 6,896
15,350 | 15,400 | 173 | 3,995 | 6,150 | 6,919 | 600 | 3,995 | 6,150 | 6,919
15,400 | 15,450 | 169 | 3,995 | 6,170 | 6,941 | 600 | 3,995 | 6,170 | 6,941
15,450 | 15,500 | 166 | 3,995 | 6,190 | 6,964 | 600 | 3,995 | 6,190 | 6,964
15,500 | 15,550 | 162 | 3,995 | 6,210 | 6,986 | 600 | 3,995 | 6,210 | 6,986
15,550 | 15,600 | 158 | 3,995 | 6,230 | 7,009 | 600 | 3,995 | 6,230 | 7,009
15,600 | 15,650 | 154 | 3,995 | 6,250 | 7,031 | 600 | 3,995 | 6,250 | 7,031
15,650 | 15,700 | 150 | 3,995 | 6,270 | 7,054 | 600 | 3,995 | 6,270 | 7,054
15,700 | 15,750 | 146 | 3,995 | 6,290 | 7,076 | 600 | 3,995 | 6,290 | 7,076
15,750 | 15,800 | 143 | 3,995 | 6,310 | 7,099 | 600 | 3,995 | 6,310 | 7,099
15,800 | 15,850 | 139 | 3,995 | 6,330 | 7,121 | 600 | 3,995 | 6,330 | 7,121
15,850 | 15,900 | 135 | 3,995 | 6,350 | 7,144 | 600 | 3,995 | 6,350 | 7,144
15,900 | 15,950 | 131 | 3,995 | 6,370 | 7,166 | 600 | 3,995 | 6,370 | 7,166
15,950 | 16,000 | 127 | 3,995 | 6,390 | 7,189 | 600 | 3,995 | 6,390 | 7,189
16,000 | 16,050 | 124 | 3,995 | 6,410 | 7,211 | 600 | 3,995 | 6,410 | 7,211
16,050 | 16,100 | 120 | 3,995 | 6,430 | 7,234 | 600 | 3,995 | 6,430 | 7,234
16,100 | 16,150 | 116 | 3,995 | 6,450 | 7,256 | 600 | 3,995 | 6,450 | 7,256
16,150 | 16,200 | 112 | 3,995 | 6,470 | 7,279 | 600 | 3,995 | 6,470 | 7,279
16,200 | 16,250 | 108 | 3,995 | 6,490 | 7,301 | 600 | 3,995 | 6,490 | 7,301
16,250 | 16,300 | 104 | 3,995 | 6,510 | 7,324 | 600 | 3,995 | 6,510 | 7,324
16,300 | 16,350 | 101 | 3,995 | 6,530 | 7,346 | 600 | 3,995 | 6,530 | 7,346
16,350 | 16,400 | 97 | 3,995 | 6,550 | 7,369 | 600 | 3,995 | 6,550 | 7,369
16,400 | 16,450 | 93 | 3,995 | 6,570 | 7,391 | 596 | 3,995 | 6,570 | 7,391
16,450 | 16,500 | 89 | 3,995 | 6,590 | 7,414 | 592 | 3,995 | 6,590 | 7,414
16,500 | 16,550 | 85 | 3,995 | 6,604 | 7,430 | 588 | 3,995 | 6,604 | 7,430
16,550 | 16,600 | 81 | 3,995 | 6,604 | 7,430 | 584 | 3,995 | 6,604 | 7,430
16,600 | 16,650 | 78 | 3,995 | 6,604 | 7,430 | 580 | 3,995 | 6,604 | 7,430
16,650 | 16,700 | 74 | 3,995 | 6,604 | 7,430 | 576 | 3,995 | 6,604 | 7,430
16,700 | 16,750 | 70 | 3,995 | 6,604 | 7,430 | 573 | 3,995 | 6,604 | 7,430
16,750 | 16,800 | 66 | 3,995 | 6,604 | 7,430 | 569 | 3,995 | 6,604 | 7,430
16,800 | 16,850 | 62 | 3,995 | 6,604 | 7,430 | 565 | 3,995 | 6,604 | 7,430
16,850 | 16,900 | 59 | 3,995 | 6,604 | 7,430 | 561 | 3,995 | 6,604 | 7,430
16,900 | 16,950 | 55 | 3,995 | 6,604 | 7,430 | 557 | 3,995 | 6,604 | 7,430
16,950 | 17,000 | 51 | 3,995 | 6,604 | 7,430 | 553 | 3,995 | 6,604 | 7,430
17,000 | 17,050 | 47 | 3,995 | 6,604 | 7,430 | 550 | 3,995 | 6,604 | 7,430
17,050 | 17,100 | 43 | 3,995 | 6,604 | 7,430 | 546 | 3,995 | 6,604 | 7,430
17,100 | 17,150 | 39 | 3,995 | 6,604 | 7,430 | 542 | 3,995 | 6,604 | 7,430
17,150 | 17,200 | 36 | 3,995 | 6,604 | 7,430 | 538 | 3,995 | 6,604 | 7,430
17,200 | 17,250 | 32 | 3,995 | 6,604 | 7,430 | 534 | 3,995 | 6,604 | 7,430
17,250 | 17,300 | 28 | 3,995 | 6,604 | 7,430 | 531 | 3,995 | 6,604 | 7,430
17,300 | 17,350 | 24 | 3,995 | 6,604 | 7,430 | 527 | 3,995 | 6,604 | 7,430
17,350 | 17,400 | 20 | 3,995 | 6,604 | 7,430 | 523 | 3,995 | 6,604 | 7,430
17,400 | 17,450 | 16 | 3,995 | 6,604 | 7,430 | 519 | 3,995 | 6,604 | 7,430
17,450 | 17,500 | 13 | 3,995 | 6,604 | 7,430 | 515 | 3,995 | 6,604 | 7,430
17,500 | 17,550 | 9 | 3,995 | 6,604 | 7,430 | 511 | 3,995 | 6,604 | 7,430
17,550 | 17,600 | 5 | 3,995 | 6,604 | 7,430 | 508 | 3,995 | 6,604 | 7,430
17,600 | 17,650 | * | 3,995 | 6,604 | 7,430 | 504 | 3,995 | 6,604 | 7,430
17,650 | 17,700 | 0 | 3,995 | 6,604 | 7,430 | 500 | 3,995 | 6,604 | 7,430
17,700 | 17,750 | 0 | 3,995 | 6,604 | 7,430 | 496 | 3,995 | 6,604 | 7,430
17,750 | 17,800 | 0 | 3,995 | 6,604 | 7,430 | 492 | 3,995 | 6,604 | 7,430
17,800 | 17,850 | 0 | 3,995 | 6,604 | 7,430 | 488 | 3,995 | 6,604 | 7,430
17,850 | 17,900 | 0 | 3,995 | 6,604 | 7,430 | 485 | 3,995 | 6,604 | 7,430
17,900 | 17,950 | 0 | 3,995 | 6,604 | 7,430 | 481 | 3,995 | 6,604 | 7,430
17,950 | 18,000 | 0 | 3,995 | 6,604 | 7,430 | 477 | 3,995 | 6,604 | 7,430
18,000 | 18,050 | 0 | 3,995 | 6,604 | 7,430 | 473 | 3,995 | 6,604 | 7,430
18,050 | 18,100 | 0 | 3,995 | 6,604 | 7,430 | 469 | 3,995 | 6,604 | 7,430
18,100 | 18,150 | 0 | 3,995 | 6,604 | 7,430 | 466 | 3,995 | 6,604 | 7,430
18,150 | 18,200 | 0 | 3,995 | 6,604 | 7,430 | 462 | 3,995 | 6,604 | 7,430
18,200 | 18,250 | 0 | 3,995 | 6,604 | 7,430 | 458 | 3,995 | 6,604 | 7,430
18,250 | 18,300 | 0 | 3,995 | 6,604 | 7,430 | 454 | 3,995 | 6,604 | 7,430
18,300 | 18,350 | 0 | 3,995 | 6,604 | 7,430 | 450 | 3,995 | 6,604 | 7,430
18,350 | 18,400 | 0 | 3,995 | 6,604 | 7,430 | 446 | 3,995 | 6,604 | 7,430
18,400 | 18,450 | 0 | 3,995 | 6,604 | 7,430 | 443 | 3,995 | 6,604 | 7,430
18,450 | 18,500 | 0 | 3,995 | 6,604 | 7,430 | 439 | 3,995 | 6,604 | 7,430
18,500 | 18,550 | 0 | 3,995 | 6,604 | 7,430 | 435 | 3,995 | 6,604 | 7,430
18,550 | 18,600 | 0 | 3,995 | 6,604 | 7,430 | 431 | 3,995 | 6,604 | 7,430
18,600 | 18,650 | 0 | 3,995 | 6,604 | 7,430 | 427 | 3,995 | 6,604 | 7,430
18,650 | 18,700 | 0 | 3,995 | 6,604 | 7,430 | 423 | 3,995 | 6,604 | 7,430
18,700 | 18,750 | 0 | 3,995 | 6,604 | 7,430 | 420 | 3,995 | 6,604 | 7,430
18,750 | 18,800 | 0 | 3,995 | 6,604 | 7,430 | 416 | 3,995 | 6,604 | 7,430
18,800 | 18,850 | 0 | 3,995 | 6,604 | 7,430 | 412 | 3,995 | 6,604 | 7,430
18,850 | 18,900 | 0 | 3,995 | 6,604 | 7,430 | 408 | 3,995 | 6,604 | 7,430
18,900 | 18,950 | 0 | 3,995 | 6,604 | 7,430 | 404 | 3,995 | 6,604 | 7,430
18,950 | 19,000 | 0 | 3,995 | 6,604 | 7,430 | 400 | 3,995 | 6,604 | 7,430
19,000 | 19,050 | 0 | 3,995 | 6,604 | 7,430 | 397 | 3,995 | 6,604 | 7,430
19,050 | 19,100 | 0 | 3,995 | 6,604 | 7,430 | 393 | 3,995 | 6,604 | 7,430
19,100 | 19,150 | 0 | 3,995 | 6,604 | 7,430 | 389 | 3,995 | 6,604 | 7,430
19,150 | 19,200 | 0 | 3,995 | 6,604 | 7,430 | 385 | 3,995 | 6,604 | 7,430
19,200 | 19,250 | 0 | 3,995 | 6,604 | 7,430 | 381 | 3,995 | 6,604 | 7,430
19,250 | 19,300 | 0 | 3,995 | 6,604 | 7,430 | 378 | 3,995 | 6,604 | 7,430
19,300 | 19,350 | 0 | 3,995 | 6,604 | 7,430 | 374 | 3,995 | 6,604 | 7,430
19,350 | 19,400 | 0 | 3,995 | 6,604 | 7,430 | 370 | 3,995 | 6,604 | 7,430
19,400 | 19,450 | 0 | 3,995 | 6,604 | 7,430 | 366 | 3,995 | 6,604 | 7,430
19,450 | 19,500 | 0 | 3,995 | 6,604 | 7,430 | 362 | 3,995 | 6,604 | 7,430
19,500 | 19,550 | 0 | 3,995 | 6,604 | 7,430 | 358 | 3,995 | 6,604 | 7,430
19,550 | 19,600 | 0 | 3,995 | 6,604 | 7,430 | 355 | 3,995 | 6,604 | 7,430
19,600 | 19,650 | 0 | 3,995 | 6,604 | 7,430 | 351 | 3,995 | 6,604 | 7,430
19,650 | 19,700 | 0 | 3,995 | 6,604 | 7,430 | 347 | 3,995 | 6,604 | 7,430
19,700 | 19,750 | 0 | 3,995 | 6,604 | 7,430 | 343 | 3,995 | 6,604 | 7,430
19,750 | 19,800 | 0 | 3,995 | 6,604 | 7,430 | 339 | 3,995 | 6,604 | 7,430
19,800 | 19,850 | 0 | 3,995 | 6,604 | 7,430 | 335 | 3,995 | 6,604 | 7,430
19,850 | 19,900 | 0 | 3,995 | 6,604 | 7,430 | 332 | 3,995 | 6,604 | 7,430
19,900 | 19,950 | 0 | 3,995 | 6,604 | 7,430 | 328 | 3,995 | 6,604 | 7,430
19,950 | 20,000 | 0 | 3,995 | 6,604 | 7,430 | 324 | 3,995 | 6,604 | 7,430

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

*If the amount you are looking up from the worksheet is at least $17,600 but less than $17,640, and you have no qualifying children who have valid SSNs, your credit is $2.If the amount you are looking up from the worksheet is $17,640 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.

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–

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–

20,000 — 25,000 (Scroll to find your credit.)

20,000 | 20,050 | 0 | 3,995 | 6,604 | 7,430 | 320 | 3,995 | 6,604 | 7,430
20,050 | 20,100 | 0 | 3,995 | 6,604 | 7,430 | 316 | 3,995 | 6,604 | 7,430
20,100 | 20,150 | 0 | 3,995 | 6,604 | 7,430 | 313 | 3,995 | 6,604 | 7,430
20,150 | 20,200 | 0 | 3,995 | 6,604 | 7,430 | 309 | 3,995 | 6,604 | 7,430
20,200 | 20,250 | 0 | 3,995 | 6,604 | 7,430 | 305 | 3,995 | 6,604 | 7,430
20,250 | 20,300 | 0 | 3,995 | 6,604 | 7,430 | 301 | 3,995 | 6,604 | 7,430
20,300 | 20,350 | 0 | 3,995 | 6,604 | 7,430 | 297 | 3,995 | 6,604 | 7,430
20,350 | 20,400 | 0 | 3,995 | 6,604 | 7,430 | 293 | 3,995 | 6,604 | 7,430
20,400 | 20,450 | 0 | 3,995 | 6,604 | 7,430 | 290 | 3,995 | 6,604 | 7,430
20,450 | 20,500 | 0 | 3,995 | 6,604 | 7,430 | 286 | 3,995 | 6,604 | 7,430
20,500 | 20,550 | 0 | 3,995 | 6,604 | 7,430 | 282 | 3,995 | 6,604 | 7,430
20,550 | 20,600 | 0 | 3,995 | 6,604 | 7,430 | 278 | 3,995 | 6,604 | 7,430
20,600 | 20,650 | 0 | 3,995 | 6,604 | 7,430 | 274 | 3,995 | 6,604 | 7,430
20,650 | 20,700 | 0 | 3,995 | 6,604 | 7,430 | 270 | 3,995 | 6,604 | 7,430
20,700 | 20,750 | 0 | 3,995 | 6,604 | 7,430 | 267 | 3,995 | 6,604 | 7,430
20,750 | 20,800 | 0 | 3,995 | 6,604 | 7,430 | 263 | 3,995 | 6,604 | 7,430
20,800 | 20,850 | 0 | 3,995 | 6,604 | 7,430 | 259 | 3,995 | 6,604 | 7,430
20,850 | 20,900 | 0 | 3,995 | 6,604 | 7,430 | 255 | 3,995 | 6,604 | 7,430
20,900 | 20,950 | 0 | 3,995 | 6,604 | 7,430 | 251 | 3,995 | 6,604 | 7,430
20,950 | 21,000 | 0 | 3,995 | 6,604 | 7,430 | 247 | 3,995 | 6,604 | 7,430
21,000 | 21,050 | 0 | 3,995 | 6,604 | 7,430 | 244 | 3,995 | 6,604 | 7,430
21,050 | 21,100 | 0 | 3,995 | 6,604 | 7,430 | 240 | 3,995 | 6,604 | 7,430
21,100 | 21,150 | 0 | 3,995 | 6,604 | 7,430 | 236 | 3,995 | 6,604 | 7,430
21,150 | 21,200 | 0 | 3,995 | 6,604 | 7,430 | 232 | 3,995 | 6,604 | 7,430
21,200 | 21,250 | 0 | 3,995 | 6,604 | 7,430 | 228 | 3,995 | 6,604 | 7,430
21,250 | 21,300 | 0 | 3,995 | 6,604 | 7,430 | 225 | 3,995 | 6,604 | 7,430
21,300 | 21,350 | 0 | 3,995 | 6,604 | 7,430 | 221 | 3,995 | 6,604 | 7,430
21,350 | 21,400 | 0 | 3,995 | 6,604 | 7,430 | 217 | 3,995 | 6,604 | 7,430
21,400 | 21,450 | 0 | 3,995 | 6,604 | 7,430 | 213 | 3,995 | 6,604 | 7,430
21,450 | 21,500 | 0 | 3,995 | 6,604 | 7,430 | 209 | 3,995 | 6,604 | 7,430
21,500 | 21,550 | 0 | 3,995 | 6,604 | 7,430 | 205 | 3,995 | 6,604 | 7,430
21,550 | 21,600 | 0 | 3,995 | 6,604 | 7,430 | 202 | 3,995 | 6,604 | 7,430
21,600 | 21,650 | 0 | 3,985 | 6,590 | 7,416 | 198 | 3,995 | 6,604 | 7,430
21,650 | 21,700 | 0 | 3,977 | 6,580 | 7,405 | 194 | 3,995 | 6,604 | 7,430
21,700 | 21,750 | 0 | 3,969 | 6,569 | 7,395 | 190 | 3,995 | 6,604 | 7,430
21,750 | 21,800 | 0 | 3,961 | 6,559 | 7,384 | 186 | 3,995 | 6,604 | 7,430
21,800 | 21,850 | 0 | 3,953 | 6,548 | 7,374 | 182 | 3,995 | 6,604 | 7,430
21,850 | 21,900 | 0 | 3,945 | 6,538 | 7,363 | 179 | 3,995 | 6,604 | 7,430
21,900 | 21,950 | 0 | 3,937 | 6,527 | 7,353 | 175 | 3,995 | 6,604 | 7,430
21,950 | 22,000 | 0 | 3,929 | 6,517 | 7,342 | 171 | 3,995 | 6,604 | 7,430
22,000 | 22,050 | 0 | 3,921 | 6,506 | 7,332 | 167 | 3,995 | 6,604 | 7,430
22,050 | 22,100 | 0 | 3,913 | 6,496 | 7,321 | 163 | 3,995 | 6,604 | 7,430
22,100 | 22,150 | 0 | 3,905 | 6,485 | 7,311 | 160 | 3,995 | 6,604 | 7,430
22,150 | 22,200 | 0 | 3,897 | 6,474 | 7,300 | 156 | 3,995 | 6,604 | 7,430
22,200 | 22,250 | 0 | 3,889 | 6,464 | 7,289 | 152 | 3,995 | 6,604 | 7,430
22,250 | 22,300 | 0 | 3,881 | 6,453 | 7,279 | 148 | 3,995 | 6,604 | 7,430
22,300 | 22,350 | 0 | 3,873 | 6,443 | 7,268 | 144 | 3,995 | 6,604 | 7,430
22,350 | 22,400 | 0 | 3,865 | 6,432 | 7,258 | 140 | 3,995 | 6,604 | 7,430
22,400 | 22,450 | 0 | 3,857 | 6,422 | 7,247 | 137 | 3,995 | 6,604 | 7,430
22,450 | 22,500 | 0 | 3,849 | 6,411 | 7,237 | 133 | 3,995 | 6,604 | 7,430
22,500 | 22,550 | 0 | 3,841 | 6,401 | 7,226 | 129 | 3,995 | 6,604 | 7,430
22,550 | 22,600 | 0 | 3,833 | 6,390 | 7,216 | 125 | 3,995 | 6,604 | 7,430
22,600 | 22,650 | 0 | 3,825 | 6,380 | 7,205 | 121 | 3,995 | 6,604 | 7,430
22,650 | 22,700 | 0 | 3,817 | 6,369 | 7,195 | 117 | 3,995 | 6,604 | 7,430
22,700 | 22,750 | 0 | 3,809 | 6,359 | 7,184 | 114 | 3,995 | 6,604 | 7,430
22,750 | 22,800 | 0 | 3,801 | 6,348 | 7,174 | 110 | 3,995 | 6,604 | 7,430
22,800 | 22,850 | 0 | 3,793 | 6,338 | 7,163 | 106 | 3,995 | 6,604 | 7,430
22,850 | 22,900 | 0 | 3,785 | 6,327 | 7,153 | 102 | 3,995 | 6,604 | 7,430
22,900 | 22,950 | 0 | 3,777 | 6,317 | 7,142 | 98 | 3,995 | 6,604 | 7,430
22,950 | 23,000 | 0 | 3,769 | 6,306 | 7,132 | 94 | 3,995 | 6,604 | 7,430
23,000 | 23,050 | 0 | 3,761 | 6,295 | 7,121 | 91 | 3,995 | 6,604 | 7,430
23,050 | 23,100 | 0 | 3,753 | 6,285 | 7,110 | 87 | 3,995 | 6,604 | 7,430
23,100 | 23,150 | 0 | 3,745 | 6,274 | 7,100 | 83 | 3,995 | 6,604 | 7,430
23,150 | 23,200 | 0 | 3,737 | 6,264 | 7,089 | 79 | 3,995 | 6,604 | 7,430
23,200 | 23,250 | 0 | 3,729 | 6,253 | 7,079 | 75 | 3,995 | 6,604 | 7,430
23,250 | 23,300 | 0 | 3,721 | 6,243 | 7,068 | 72 | 3,995 | 6,604 | 7,430
23,300 | 23,350 | 0 | 3,713 | 6,232 | 7,058 | 68 | 3,995 | 6,604 | 7,430
23,350 | 23,400 | 0 | 3,705 | 6,222 | 7,047 | 64 | 3,995 | 6,604 | 7,430
23,400 | 23,450 | 0 | 3,697 | 6,211 | 7,037 | 60 | 3,995 | 6,604 | 7,430
23,450 | 23,500 | 0 | 3,689 | 6,201 | 7,026 | 56 | 3,995 | 6,604 | 7,430
23,500 | 23,550 | 0 | 3,681 | 6,190 | 7,016 | 52 | 3,995 | 6,604 | 7,430
23,550 | 23,600 | 0 | 3,673 | 6,180 | 7,005 | 49 | 3,995 | 6,604 | 7,430
23,600 | 23,650 | 0 | 3,665 | 6,169 | 6,995 | 45 | 3,995 | 6,604 | 7,430
23,650 | 23,700 | 0 | 3,657 | 6,159 | 6,984 | 41 | 3,995 | 6,604 | 7,430
23,700 | 23,750 | 0 | 3,649 | 6,148 | 6,974 | 37 | 3,995 | 6,604 | 7,430
23,750 | 23,800 | 0 | 3,641 | 6,138 | 6,963 | 33 | 3,995 | 6,604 | 7,430
23,800 | 23,850 | 0 | 3,633 | 6,127 | 6,952 | 29 | 3,995 | 6,604 | 7,430
23,850 | 23,900 | 0 | 3,625 | 6,116 | 6,942 | 26 | 3,995 | 6,604 | 7,430
23,900 | 23,950 | 0 | 3,617 | 6,106 | 6,931 | 22 | 3,995 | 6,604 | 7,430
23,950 | 24,000 | 0 | 3,609 | 6,095 | 6,921 | 18 | 3,995 | 6,604 | 7,430
24,000 | 24,050 | 0 | 3,601 | 6,085 | 6,910 | 14 | 3,995 | 6,604 | 7,430
24,050 | 24,100 | 0 | 3,593 | 6,074 | 6,900 | 10 | 3,995 | 6,604 | 7,430
24,100 | 24,150 | 0 | 3,585 | 6,064 | 6,889 | 7 | 3,995 | 6,604 | 7,430
24,150 | 24,200 | 0 | 3,577 | 6,053 | 6,879 | 3 | 3,995 | 6,604 | 7,430
24,200 | 24,250 | 0 | 3,569 | 6,043 | 6,868 | * | 3,995 | 6,604 | 7,430
24,250 | 24,300 | 0 | 3,561 | 6,032 | 6,858 | 0 | 3,995 | 6,604 | 7,430
24,300 | 24,350 | 0 | 3,553 | 6,022 | 6,847 | 0 | 3,995 | 6,604 | 7,430
24,350 | 24,400 | 0 | 3,545 | 6,011 | 6,837 | 0 | 3,995 | 6,604 | 7,430
24,400 | 24,450 | 0 | 3,537 | 6,001 | 6,826 | 0 | 3,995 | 6,604 | 7,430
24,450 | 24,500 | 0 | 3,529 | 5,990 | 6,816 | 0 | 3,995 | 6,604 | 7,430
24,500 | 24,550 | 0 | 3,521 | 5,980 | 6,805 | 0 | 3,995 | 6,604 | 7,430
24,550 | 24,600 | 0 | 3,513 | 5,969 | 6,795 | 0 | 3,995 | 6,604 | 7,430
24,600 | 24,650 | 0 | 3,505 | 5,959 | 6,784 | 0 | 3,995 | 6,604 | 7,430
24,650 | 24,700 | 0 | 3,497 | 5,948 | 6,773 | 0 | 3,995 | 6,604 | 7,430
24,700 | 24,750 | 0 | 3,489 | 5,937 | 6,763 | 0 | 3,995 | 6,604 | 7,430
24,750 | 24,800 | 0 | 3,481 | 5,927 | 6,752 | 0 | 3,995 | 6,604 | 7,430
24,800 | 24,850 | 0 | 3,473 | 5,916 | 6,742 | 0 | 3,995 | 6,604 | 7,430
24,850 | 24,900 | 0 | 3,465 | 5,906 | 6,731 | 0 | 3,995 | 6,604 | 7,430
24,900 | 24,950 | 0 | 3,457 | 5,895 | 6,721 | 0 | 3,995 | 6,604 | 7,430
24,950 | 25,000 | 0 | 3,449 | 5,885 | 6,710 | 0 | 3,995 | 6,604 | 7,430

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

*If the amount you are looking up from the worksheet is at least $24,200 but less than $24,210, and you have no qualifying children who have valid SSNs, your credit is $0.If the amount you are looking up from the worksheet is at least $24,210 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.

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–

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–

25,000 — 30,000 (Scroll to find your credit.)

25,000 | 25,050 | 0 | 3,441 | 5,874 | 6,700 | 0 | 3,995 | 6,604 | 7,430
25,050 | 25,100 | 0 | 3,433 | 5,864 | 6,689 | 0 | 3,995 | 6,604 | 7,430
25,100 | 25,150 | 0 | 3,425 | 5,853 | 6,679 | 0 | 3,995 | 6,604 | 7,430
25,150 | 25,200 | 0 | 3,417 | 5,843 | 6,668 | 0 | 3,995 | 6,604 | 7,430
25,200 | 25,250 | 0 | 3,409 | 5,832 | 6,658 | 0 | 3,995 | 6,604 | 7,430
25,250 | 25,300 | 0 | 3,401 | 5,822 | 6,647 | 0 | 3,995 | 6,604 | 7,430
25,300 | 25,350 | 0 | 3,393 | 5,811 | 6,637 | 0 | 3,995 | 6,604 | 7,430
25,350 | 25,400 | 0 | 3,385 | 5,801 | 6,626 | 0 | 3,995 | 6,604 | 7,430
25,400 | 25,450 | 0 | 3,377 | 5,790 | 6,616 | 0 | 3,995 | 6,604 | 7,430
25,450 | 25,500 | 0 | 3,369 | 5,780 | 6,605 | 0 | 3,995 | 6,604 | 7,430
25,500 | 25,550 | 0 | 3,361 | 5,769 | 6,594 | 0 | 3,995 | 6,604 | 7,430
25,550 | 25,600 | 0 | 3,353 | 5,758 | 6,584 | 0 | 3,995 | 6,604 | 7,430
25,600 | 25,650 | 0 | 3,345 | 5,748 | 6,573 | 0 | 3,995 | 6,604 | 7,430
25,650 | 25,700 | 0 | 3,337 | 5,737 | 6,563 | 0 | 3,995 | 6,604 | 7,430
25,700 | 25,750 | 0 | 3,329 | 5,727 | 6,552 | 0 | 3,995 | 6,604 | 7,430
25,750 | 25,800 | 0 | 3,321 | 5,716 | 6,542 | 0 | 3,995 | 6,604 | 7,430
25,800 | 25,850 | 0 | 3,313 | 5,706 | 6,531 | 0 | 3,995 | 6,604 | 7,430
25,850 | 25,900 | 0 | 3,305 | 5,695 | 6,521 | 0 | 3,995 | 6,604 | 7,430
25,900 | 25,950 | 0 | 3,297 | 5,685 | 6,510 | 0 | 3,995 | 6,604 | 7,430
25,950 | 26,000 | 0 | 3,289 | 5,674 | 6,500 | 0 | 3,995 | 6,604 | 7,430
26,000 | 26,050 | 0 | 3,281 | 5,664 | 6,489 | 0 | 3,995 | 6,604 | 7,430
26,050 | 26,100 | 0 | 3,274 | 5,653 | 6,479 | 0 | 3,995 | 6,604 | 7,430
26,100 | 26,150 | 0 | 3,266 | 5,643 | 6,468 | 0 | 3,995 | 6,604 | 7,430
26,150 | 26,200 | 0 | 3,258 | 5,632 | 6,458 | 0 | 3,995 | 6,604 | 7,430
26,200 | 26,250 | 0 | 3,250 | 5,622 | 6,447 | 0 | 3,995 | 6,604 | 7,430
26,250 | 26,300 | 0 | 3,242 | 5,611 | 6,437 | 0 | 3,995 | 6,604 | 7,430
26,300 | 26,350 | 0 | 3,234 | 5,600 | 6,426 | 0 | 3,995 | 6,604 | 7,430
26,350 | 26,400 | 0 | 3,226 | 5,590 | 6,415 | 0 | 3,995 | 6,604 | 7,430
26,400 | 26,450 | 0 | 3,218 | 5,579 | 6,405 | 0 | 3,995 | 6,604 | 7,430
26,450 | 26,500 | 0 | 3,210 | 5,569 | 6,394 | 0 | 3,995 | 6,604 | 7,430
26,500 | 26,550 | 0 | 3,202 | 5,558 | 6,384 | 0 | 3,995 | 6,604 | 7,430
26,550 | 26,600 | 0 | 3,194 | 5,548 | 6,373 | 0 | 3,995 | 6,604 | 7,430
26,600 | 26,650 | 0 | 3,186 | 5,537 | 6,363 | 0 | 3,995 | 6,604 | 7,430
26,650 | 26,700 | 0 | 3,178 | 5,527 | 6,352 | 0 | 3,995 | 6,604 | 7,430
26,700 | 26,750 | 0 | 3,170 | 5,516 | 6,342 | 0 | 3,995 | 6,604 | 7,430
26,750 | 26,800 | 0 | 3,162 | 5,506 | 6,331 | 0 | 3,995 | 6,604 | 7,430
26,800 | 26,850 | 0 | 3,154 | 5,495 | 6,321 | 0 | 3,995 | 6,604 | 7,430
26,850 | 26,900 | 0 | 3,146 | 5,485 | 6,310 | 0 | 3,995 | 6,604 | 7,430
26,900 | 26,950 | 0 | 3,138 | 5,474 | 6,300 | 0 | 3,995 | 6,604 | 7,430
26,950 | 27,000 | 0 | 3,130 | 5,464 | 6,289 | 0 | 3,995 | 6,604 | 7,430
27,000 | 27,050 | 0 | 3,122 | 5,453 | 6,279 | 0 | 3,995 | 6,604 | 7,430
27,050 | 27,100 | 0 | 3,114 | 5,443 | 6,268 | 0 | 3,995 | 6,604 | 7,430
27,100 | 27,150 | 0 | 3,106 | 5,432 | 6,258 | 0 | 3,995 | 6,604 | 7,430
27,150 | 27,200 | 0 | 3,098 | 5,421 | 6,247 | 0 | 3,995 | 6,604 | 7,430
27,200 | 27,250 | 0 | 3,090 | 5,411 | 6,236 | 0 | 3,995 | 6,604 | 7,430
27,250 | 27,300 | 0 | 3,082 | 5,400 | 6,226 | 0 | 3,995 | 6,604 | 7,430
27,300 | 27,350 | 0 | 3,074 | 5,390 | 6,215 | 0 | 3,995 | 6,604 | 7,430
27,350 | 27,400 | 0 | 3,066 | 5,379 | 6,205 | 0 | 3,995 | 6,604 | 7,430
27,400 | 27,450 | 0 | 3,058 | 5,369 | 6,194 | 0 | 3,995 | 6,604 | 7,430
27,450 | 27,500 | 0 | 3,050 | 5,358 | 6,184 | 0 | 3,995 | 6,604 | 7,430
27,500 | 27,550 | 0 | 3,042 | 5,348 | 6,173 | 0 | 3,995 | 6,604 | 7,430
27,550 | 27,600 | 0 | 3,034 | 5,337 | 6,163 | 0 | 3,995 | 6,604 | 7,430
27,600 | 27,650 | 0 | 3,026 | 5,327 | 6,152 | 0 | 3,995 | 6,604 | 7,430
27,650 | 27,700 | 0 | 3,018 | 5,316 | 6,142 | 0 | 3,995 | 6,604 | 7,430
27,700 | 27,750 | 0 | 3,010 | 5,306 | 6,131 | 0 | 3,995 | 6,604 | 7,430
27,750 | 27,800 | 0 | 3,002 | 5,295 | 6,121 | 0 | 3,995 | 6,604 | 7,430
27,800 | 27,850 | 0 | 2,994 | 5,285 | 6,110 | 0 | 3,995 | 6,604 | 7,430
27,850 | 27,900 | 0 | 2,986 | 5,274 | 6,100 | 0 | 3,995 | 6,604 | 7,430
27,900 | 27,950 | 0 | 2,978 | 5,264 | 6,089 | 0 | 3,995 | 6,604 | 7,430
27,950 | 28,000 | 0 | 2,970 | 5,253 | 6,079 | 0 | 3,995 | 6,604 | 7,430
28,000 | 28,050 | 0 | 2,962 | 5,242 | 6,068 | 0 | 3,995 | 6,604 | 7,430
28,050 | 28,100 | 0 | 2,954 | 5,232 | 6,057 | 0 | 3,995 | 6,604 | 7,430
28,100 | 28,150 | 0 | 2,946 | 5,221 | 6,047 | 0 | 3,995 | 6,604 | 7,430
28,150 | 28,200 | 0 | 2,938 | 5,211 | 6,036 | 0 | 3,986 | 6,592 | 7,418
28,200 | 28,250 | 0 | 2,930 | 5,200 | 6,026 | 0 | 3,978 | 6,582 | 7,407
28,250 | 28,300 | 0 | 2,922 | 5,190 | 6,015 | 0 | 3,970 | 6,571 | 7,397
28,300 | 28,350 | 0 | 2,914 | 5,179 | 6,005 | 0 | 3,962 | 6,561 | 7,386
28,350 | 28,400 | 0 | 2,906 | 5,169 | 5,994 | 0 | 3,954 | 6,550 | 7,376
28,400 | 28,450 | 0 | 2,898 | 5,158 | 5,984 | 0 | 3,946 | 6,540 | 7,365
28,450 | 28,500 | 0 | 2,890 | 5,148 | 5,973 | 0 | 3,938 | 6,529 | 7,355
28,500 | 28,550 | 0 | 2,882 | 5,137 | 5,963 | 0 | 3,930 | 6,519 | 7,344
28,550 | 28,600 | 0 | 2,874 | 5,127 | 5,952 | 0 | 3,922 | 6,508 | 7,334
28,600 | 28,650 | 0 | 2,866 | 5,116 | 5,942 | 0 | 3,914 | 6,498 | 7,323
28,650 | 28,700 | 0 | 2,858 | 5,106 | 5,931 | 0 | 3,906 | 6,487 | 7,313
28,700 | 28,750 | 0 | 2,850 | 5,095 | 5,921 | 0 | 3,898 | 6,477 | 7,302
28,750 | 28,800 | 0 | 2,842 | 5,085 | 5,910 | 0 | 3,890 | 6,466 | 7,292
28,800 | 28,850 | 0 | 2,834 | 5,074 | 5,899 | 0 | 3,882 | 6,456 | 7,281
28,850 | 28,900 | 0 | 2,826 | 5,063 | 5,889 | 0 | 3,874 | 6,445 | 7,270
28,900 | 28,950 | 0 | 2,818 | 5,053 | 5,878 | 0 | 3,866 | 6,434 | 7,260
28,950 | 29,000 | 0 | 2,810 | 5,042 | 5,868 | 0 | 3,858 | 6,424 | 7,249
29,000 | 29,050 | 0 | 2,802 | 5,032 | 5,857 | 0 | 3,850 | 6,413 | 7,239
29,050 | 29,100 | 0 | 2,794 | 5,021 | 5,847 | 0 | 3,842 | 6,403 | 7,228
29,100 | 29,150 | 0 | 2,786 | 5,011 | 5,836 | 0 | 3,834 | 6,392 | 7,218
29,150 | 29,200 | 0 | 2,778 | 5,000 | 5,826 | 0 | 3,826 | 6,382 | 7,207
29,200 | 29,250 | 0 | 2,770 | 4,990 | 5,815 | 0 | 3,818 | 6,371 | 7,197
29,250 | 29,300 | 0 | 2,762 | 4,979 | 5,805 | 0 | 3,810 | 6,361 | 7,186
29,300 | 29,350 | 0 | 2,754 | 4,969 | 5,794 | 0 | 3,802 | 6,350 | 7,176
29,350 | 29,400 | 0 | 2,746 | 4,958 | 5,784 | 0 | 3,794 | 6,340 | 7,165
29,400 | 29,450 | 0 | 2,738 | 4,948 | 5,773 | 0 | 3,786 | 6,329 | 7,155
29,450 | 29,500 | 0 | 2,730 | 4,937 | 5,763 | 0 | 3,778 | 6,319 | 7,144
29,500 | 29,550 | 0 | 2,722 | 4,927 | 5,752 | 0 | 3,770 | 6,308 | 7,134
29,550 | 29,600 | 0 | 2,714 | 4,916 | 5,742 | 0 | 3,762 | 6,298 | 7,123
29,600 | 29,650 | 0 | 2,706 | 4,906 | 5,731 | 0 | 3,755 | 6,287 | 7,113
29,650 | 29,700 | 0 | 2,698 | 4,895 | 5,720 | 0 | 3,747 | 6,277 | 7,102
29,700 | 29,750 | 0 | 2,690 | 4,884 | 5,710 | 0 | 3,739 | 6,266 | 7,091
29,750 | 29,800 | 0 | 2,682 | 4,874 | 5,699 | 0 | 3,731 | 6,255 | 7,081
29,800 | 29,850 | 0 | 2,674 | 4,863 | 5,689 | 0 | 3,723 | 6,245 | 7,070
29,850 | 29,900 | 0 | 2,666 | 4,853 | 5,678 | 0 | 3,715 | 6,234 | 7,060
29,900 | 29,950 | 0 | 2,658 | 4,842 | 5,668 | 0 | 3,707 | 6,224 | 7,049
29,950 | 30,000 | 0 | 2,650 | 4,832 | 5,657 | 0 | 3,699 | 6,213 | 7,039

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

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–

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–

30,000 — 35,000 (Scroll to find your credit.)

30,000 | 30,050 | 0 | 2,642 | 4,821 | 5,647 | 0 | 3,691 | 6,203 | 7,028
30,050 | 30,100 | 0 | 2,634 | 4,811 | 5,636 | 0 | 3,683 | 6,192 | 7,018
30,100 | 30,150 | 0 | 2,626 | 4,800 | 5,626 | 0 | 3,675 | 6,182 | 7,007
30,150 | 30,200 | 0 | 2,618 | 4,790 | 5,615 | 0 | 3,667 | 6,171 | 6,997
30,200 | 30,250 | 0 | 2,610 | 4,779 | 5,605 | 0 | 3,659 | 6,161 | 6,986
30,250 | 30,300 | 0 | 2,602 | 4,769 | 5,594 | 0 | 3,651 | 6,150 | 6,976
30,300 | 30,350 | 0 | 2,594 | 4,758 | 5,584 | 0 | 3,643 | 6,140 | 6,965
30,350 | 30,400 | 0 | 2,586 | 4,748 | 5,573 | 0 | 3,635 | 6,129 | 6,955
30,400 | 30,450 | 0 | 2,578 | 4,737 | 5,563 | 0 | 3,627 | 6,119 | 6,944
30,450 | 30,500 | 0 | 2,570 | 4,727 | 5,552 | 0 | 3,619 | 6,108 | 6,934
30,500 | 30,550 | 0 | 2,562 | 4,716 | 5,541 | 0 | 3,611 | 6,098 | 6,923
30,550 | 30,600 | 0 | 2,554 | 4,705 | 5,531 | 0 | 3,603 | 6,087 | 6,912
30,600 | 30,650 | 0 | 2,546 | 4,695 | 5,520 | 0 | 3,595 | 6,076 | 6,902
30,650 | 30,700 | 0 | 2,538 | 4,684 | 5,510 | 0 | 3,587 | 6,066 | 6,891
30,700 | 30,750 | 0 | 2,530 | 4,674 | 5,499 | 0 | 3,579 | 6,055 | 6,881
30,750 | 30,800 | 0 | 2,522 | 4,663 | 5,489 | 0 | 3,571 | 6,045 | 6,870
30,800 | 30,850 | 0 | 2,514 | 4,653 | 5,478 | 0 | 3,563 | 6,034 | 6,860
30,850 | 30,900 | 0 | 2,506 | 4,642 | 5,468 | 0 | 3,555 | 6,024 | 6,849
30,900 | 30,950 | 0 | 2,498 | 4,632 | 5,457 | 0 | 3,547 | 6,013 | 6,839
30,950 | 31,000 | 0 | 2,490 | 4,621 | 5,447 | 0 | 3,539 | 6,003 | 6,828
31,000 | 31,050 | 0 | 2,482 | 4,611 | 5,436 | 0 | 3,531 | 5,992 | 6,818
31,050 | 31,100 | 0 | 2,475 | 4,600 | 5,426 | 0 | 3,523 | 5,982 | 6,807
31,100 | 31,150 | 0 | 2,467 | 4,590 | 5,415 | 0 | 3,515 | 5,971 | 6,797
31,150 | 31,200 | 0 | 2,459 | 4,579 | 5,405 | 0 | 3,507 | 5,961 | 6,786
31,200 | 31,250 | 0 | 2,451 | 4,569 | 5,394 | 0 | 3,499 | 5,950 | 6,776
31,250 | 31,300 | 0 | 2,443 | 4,558 | 5,384 | 0 | 3,491 | 5,940 | 6,765
31,300 | 31,350 | 0 | 2,435 | 4,547 | 5,373 | 0 | 3,483 | 5,929 | 6,755
31,350 | 31,400 | 0 | 2,427 | 4,537 | 5,362 | 0 | 3,475 | 5,918 | 6,744
31,400 | 31,450 | 0 | 2,419 | 4,526 | 5,352 | 0 | 3,467 | 5,908 | 6,733
31,450 | 31,500 | 0 | 2,411 | 4,516 | 5,341 | 0 | 3,459 | 5,897 | 6,723
31,500 | 31,550 | 0 | 2,403 | 4,505 | 5,331 | 0 | 3,451 | 5,887 | 6,712
31,550 | 31,600 | 0 | 2,395 | 4,495 | 5,320 | 0 | 3,443 | 5,876 | 6,702
31,600 | 31,650 | 0 | 2,387 | 4,484 | 5,310 | 0 | 3,435 | 5,866 | 6,691
31,650 | 31,700 | 0 | 2,379 | 4,474 | 5,299 | 0 | 3,427 | 5,855 | 6,681
31,700 | 31,750 | 0 | 2,371 | 4,463 | 5,289 | 0 | 3,419 | 5,845 | 6,670
31,750 | 31,800 | 0 | 2,363 | 4,453 | 5,278 | 0 | 3,411 | 5,834 | 6,660
31,800 | 31,850 | 0 | 2,355 | 4,442 | 5,268 | 0 | 3,403 | 5,824 | 6,649
31,850 | 31,900 | 0 | 2,347 | 4,432 | 5,257 | 0 | 3,395 | 5,813 | 6,639
31,900 | 31,950 | 0 | 2,339 | 4,421 | 5,247 | 0 | 3,387 | 5,803 | 6,628
31,950 | 32,000 | 0 | 2,331 | 4,411 | 5,236 | 0 | 3,379 | 5,792 | 6,618
32,000 | 32,050 | 0 | 2,323 | 4,400 | 5,226 | 0 | 3,371 | 5,782 | 6,607
32,050 | 32,100 | 0 | 2,315 | 4,390 | 5,215 | 0 | 3,363 | 5,771 | 6,597
32,100 | 32,150 | 0 | 2,307 | 4,379 | 5,205 | 0 | 3,355 | 5,761 | 6,586
32,150 | 32,200 | 0 | 2,299 | 4,368 | 5,194 | 0 | 3,347 | 5,750 | 6,576
32,200 | 32,250 | 0 | 2,291 | 4,358 | 5,183 | 0 | 3,339 | 5,739 | 6,565
32,250 | 32,300 | 0 | 2,283 | 4,347 | 5,173 | 0 | 3,331 | 5,729 | 6,554
32,300 | 32,350 | 0 | 2,275 | 4,337 | 5,162 | 0 | 3,323 | 5,718 | 6,544
32,350 | 32,400 | 0 | 2,267 | 4,326 | 5,152 | 0 | 3,315 | 5,708 | 6,533
32,400 | 32,450 | 0 | 2,259 | 4,316 | 5,141 | 0 | 3,307 | 5,697 | 6,523
32,450 | 32,500 | 0 | 2,251 | 4,305 | 5,131 | 0 | 3,299 | 5,687 | 6,512
32,500 | 32,550 | 0 | 2,243 | 4,295 | 5,120 | 0 | 3,291 | 5,676 | 6,502
32,550 | 32,600 | 0 | 2,235 | 4,284 | 5,110 | 0 | 3,283 | 5,666 | 6,491
32,600 | 32,650 | 0 | 2,227 | 4,274 | 5,099 | 0 | 3,275 | 5,655 | 6,481
32,650 | 32,700 | 0 | 2,219 | 4,263 | 5,089 | 0 | 3,267 | 5,645 | 6,470
32,700 | 32,750 | 0 | 2,211 | 4,253 | 5,078 | 0 | 3,259 | 5,634 | 6,460
32,750 | 32,800 | 0 | 2,203 | 4,242 | 5,068 | 0 | 3,251 | 5,624 | 6,449
32,800 | 32,850 | 0 | 2,195 | 4,232 | 5,057 | 0 | 3,243 | 5,613 | 6,439
32,850 | 32,900 | 0 | 2,187 | 4,221 | 5,047 | 0 | 3,235 | 5,603 | 6,428
32,900 | 32,950 | 0 | 2,179 | 4,211 | 5,036 | 0 | 3,227 | 5,592 | 6,418
32,950 | 33,000 | 0 | 2,171 | 4,200 | 5,026 | 0 | 3,219 | 5,582 | 6,407
33,000 | 33,050 | 0 | 2,163 | 4,189 | 5,015 | 0 | 3,211 | 5,571 | 6,397
33,050 | 33,100 | 0 | 2,155 | 4,179 | 5,004 | 0 | 3,203 | 5,560 | 6,386
33,100 | 33,150 | 0 | 2,147 | 4,168 | 4,994 | 0 | 3,195 | 5,550 | 6,375
33,150 | 33,200 | 0 | 2,139 | 4,158 | 4,983 | 0 | 3,187 | 5,539 | 6,365
33,200 | 33,250 | 0 | 2,131 | 4,147 | 4,973 | 0 | 3,179 | 5,529 | 6,354
33,250 | 33,300 | 0 | 2,123 | 4,137 | 4,962 | 0 | 3,171 | 5,518 | 6,344
33,300 | 33,350 | 0 | 2,115 | 4,126 | 4,952 | 0 | 3,163 | 5,508 | 6,333
33,350 | 33,400 | 0 | 2,107 | 4,116 | 4,941 | 0 | 3,155 | 5,497 | 6,323
33,400 | 33,450 | 0 | 2,099 | 4,105 | 4,931 | 0 | 3,147 | 5,487 | 6,312
33,450 | 33,500 | 0 | 2,091 | 4,095 | 4,920 | 0 | 3,139 | 5,476 | 6,302
33,500 | 33,550 | 0 | 2,083 | 4,084 | 4,910 | 0 | 3,131 | 5,466 | 6,291
33,550 | 33,600 | 0 | 2,075 | 4,074 | 4,899 | 0 | 3,123 | 5,455 | 6,281
33,600 | 33,650 | 0 | 2,067 | 4,063 | 4,889 | 0 | 3,115 | 5,445 | 6,270
33,650 | 33,700 | 0 | 2,059 | 4,053 | 4,878 | 0 | 3,107 | 5,434 | 6,260
33,700 | 33,750 | 0 | 2,051 | 4,042 | 4,868 | 0 | 3,099 | 5,424 | 6,249
33,750 | 33,800 | 0 | 2,043 | 4,032 | 4,857 | 0 | 3,091 | 5,413 | 6,239
33,800 | 33,850 | 0 | 2,035 | 4,021 | 4,846 | 0 | 3,083 | 5,403 | 6,228
33,850 | 33,900 | 0 | 2,027 | 4,010 | 4,836 | 0 | 3,075 | 5,392 | 6,217
33,900 | 33,950 | 0 | 2,019 | 4,000 | 4,825 | 0 | 3,067 | 5,381 | 6,207
33,950 | 34,000 | 0 | 2,011 | 3,989 | 4,815 | 0 | 3,059 | 5,371 | 6,196
34,000 | 34,050 | 0 | 2,003 | 3,979 | 4,804 | 0 | 3,051 | 5,360 | 6,186
34,050 | 34,100 | 0 | 1,995 | 3,968 | 4,794 | 0 | 3,043 | 5,350 | 6,175
34,100 | 34,150 | 0 | 1,987 | 3,958 | 4,783 | 0 | 3,035 | 5,339 | 6,165
34,150 | 34,200 | 0 | 1,979 | 3,947 | 4,773 | 0 | 3,027 | 5,329 | 6,154
34,200 | 34,250 | 0 | 1,971 | 3,937 | 4,762 | 0 | 3,019 | 5,318 | 6,144
34,250 | 34,300 | 0 | 1,963 | 3,926 | 4,752 | 0 | 3,011 | 5,308 | 6,133
34,300 | 34,350 | 0 | 1,955 | 3,916 | 4,741 | 0 | 3,003 | 5,297 | 6,123
34,350 | 34,400 | 0 | 1,947 | 3,905 | 4,731 | 0 | 2,995 | 5,287 | 6,112
34,400 | 34,450 | 0 | 1,939 | 3,895 | 4,720 | 0 | 2,987 | 5,276 | 6,102
34,450 | 34,500 | 0 | 1,931 | 3,884 | 4,710 | 0 | 2,979 | 5,266 | 6,091
34,500 | 34,550 | 0 | 1,923 | 3,874 | 4,699 | 0 | 2,971 | 5,255 | 6,081
34,550 | 34,600 | 0 | 1,915 | 3,863 | 4,689 | 0 | 2,963 | 5,245 | 6,070
34,600 | 34,650 | 0 | 1,907 | 3,853 | 4,678 | 0 | 2,956 | 5,234 | 6,060
34,650 | 34,700 | 0 | 1,899 | 3,842 | 4,667 | 0 | 2,948 | 5,224 | 6,049
34,700 | 34,750 | 0 | 1,891 | 3,831 | 4,657 | 0 | 2,940 | 5,213 | 6,038
34,750 | 34,800 | 0 | 1,883 | 3,821 | 4,646 | 0 | 2,932 | 5,202 | 6,028
34,800 | 34,850 | 0 | 1,875 | 3,810 | 4,636 | 0 | 2,924 | 5,192 | 6,017
34,850 | 34,900 | 0 | 1,867 | 3,800 | 4,625 | 0 | 2,916 | 5,181 | 6,007
34,900 | 34,950 | 0 | 1,859 | 3,789 | 4,615 | 0 | 2,908 | 5,171 | 5,996
34,950 | 35,000 | 0 | 1,851 | 3,779 | 4,604 | 0 | 2,900 | 5,160 | 5,986

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

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–

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–

35,000 — 40,000 (Scroll to find your credit.)

35,000 | 35,050 | 0 | 1,843 | 3,768 | 4,594 | 0 | 2,892 | 5,150 | 5,975
35,050 | 35,100 | 0 | 1,835 | 3,758 | 4,583 | 0 | 2,884 | 5,139 | 5,965
35,100 | 35,150 | 0 | 1,827 | 3,747 | 4,573 | 0 | 2,876 | 5,129 | 5,954
35,150 | 35,200 | 0 | 1,819 | 3,737 | 4,562 | 0 | 2,868 | 5,118 | 5,944
35,200 | 35,250 | 0 | 1,811 | 3,726 | 4,552 | 0 | 2,860 | 5,108 | 5,933
35,250 | 35,300 | 0 | 1,803 | 3,716 | 4,541 | 0 | 2,852 | 5,097 | 5,923
35,300 | 35,350 | 0 | 1,795 | 3,705 | 4,531 | 0 | 2,844 | 5,087 | 5,912
35,350 | 35,400 | 0 | 1,787 | 3,695 | 4,520 | 0 | 2,836 | 5,076 | 5,902
35,400 | 35,450 | 0 | 1,779 | 3,684 | 4,510 | 0 | 2,828 | 5,066 | 5,891
35,450 | 35,500 | 0 | 1,771 | 3,674 | 4,499 | 0 | 2,820 | 5,055 | 5,881
35,500 | 35,550 | 0 | 1,763 | 3,663 | 4,488 | 0 | 2,812 | 5,045 | 5,870
35,550 | 35,600 | 0 | 1,755 | 3,652 | 4,478 | 0 | 2,804 | 5,034 | 5,859
35,600 | 35,650 | 0 | 1,747 | 3,642 | 4,467 | 0 | 2,796 | 5,023 | 5,849
35,650 | 35,700 | 0 | 1,739 | 3,631 | 4,457 | 0 | 2,788 | 5,013 | 5,838
35,700 | 35,750 | 0 | 1,731 | 3,621 | 4,446 | 0 | 2,780 | 5,002 | 5,828
35,750 | 35,800 | 0 | 1,723 | 3,610 | 4,436 | 0 | 2,772 | 4,992 | 5,817
35,800 | 35,850 | 0 | 1,715 | 3,600 | 4,425 | 0 | 2,764 | 4,981 | 5,807
35,850 | 35,900 | 0 | 1,707 | 3,589 | 4,415 | 0 | 2,756 | 4,971 | 5,796
35,900 | 35,950 | 0 | 1,699 | 3,579 | 4,404 | 0 | 2,748 | 4,960 | 5,786
35,950 | 36,000 | 0 | 1,691 | 3,568 | 4,394 | 0 | 2,740 | 4,950 | 5,775
36,000 | 36,050 | 0 | 1,683 | 3,558 | 4,383 | 0 | 2,732 | 4,939 | 5,765
36,050 | 36,100 | 0 | 1,676 | 3,547 | 4,373 | 0 | 2,724 | 4,929 | 5,754
36,100 | 36,150 | 0 | 1,668 | 3,537 | 4,362 | 0 | 2,716 | 4,918 | 5,744
36,150 | 36,200 | 0 | 1,660 | 3,526 | 4,352 | 0 | 2,708 | 4,908 | 5,733
36,200 | 36,250 | 0 | 1,652 | 3,516 | 4,341 | 0 | 2,700 | 4,897 | 5,723
36,250 | 36,300 | 0 | 1,644 | 3,505 | 4,331 | 0 | 2,692 | 4,887 | 5,712
36,300 | 36,350 | 0 | 1,636 | 3,494 | 4,320 | 0 | 2,684 | 4,876 | 5,702
36,350 | 36,400 | 0 | 1,628 | 3,484 | 4,309 | 0 | 2,676 | 4,865 | 5,691
36,400 | 36,450 | 0 | 1,620 | 3,473 | 4,299 | 0 | 2,668 | 4,855 | 5,680
36,450 | 36,500 | 0 | 1,612 | 3,463 | 4,288 | 0 | 2,660 | 4,844 | 5,670
36,500 | 36,550 | 0 | 1,604 | 3,452 | 4,278 | 0 | 2,652 | 4,834 | 5,659
36,550 | 36,600 | 0 | 1,596 | 3,442 | 4,267 | 0 | 2,644 | 4,823 | 5,649
36,600 | 36,650 | 0 | 1,588 | 3,431 | 4,257 | 0 | 2,636 | 4,813 | 5,638
36,650 | 36,700 | 0 | 1,580 | 3,421 | 4,246 | 0 | 2,628 | 4,802 | 5,628
36,700 | 36,750 | 0 | 1,572 | 3,410 | 4,236 | 0 | 2,620 | 4,792 | 5,617
36,750 | 36,800 | 0 | 1,564 | 3,400 | 4,225 | 0 | 2,612 | 4,781 | 5,607
36,800 | 36,850 | 0 | 1,556 | 3,389 | 4,215 | 0 | 2,604 | 4,771 | 5,596
36,850 | 36,900 | 0 | 1,548 | 3,379 | 4,204 | 0 | 2,596 | 4,760 | 5,586
36,900 | 36,950 | 0 | 1,540 | 3,368 | 4,194 | 0 | 2,588 | 4,750 | 5,575
36,950 | 37,000 | 0 | 1,532 | 3,358 | 4,183 | 0 | 2,580 | 4,739 | 5,565
37,000 | 37,050 | 0 | 1,524 | 3,347 | 4,173 | 0 | 2,572 | 4,729 | 5,554
37,050 | 37,100 | 0 | 1,516 | 3,337 | 4,162 | 0 | 2,564 | 4,718 | 5,544
37,100 | 37,150 | 0 | 1,508 | 3,326 | 4,152 | 0 | 2,556 | 4,708 | 5,533
37,150 | 37,200 | 0 | 1,500 | 3,315 | 4,141 | 0 | 2,548 | 4,697 | 5,523
37,200 | 37,250 | 0 | 1,492 | 3,305 | 4,130 | 0 | 2,540 | 4,686 | 5,512
37,250 | 37,300 | 0 | 1,484 | 3,294 | 4,120 | 0 | 2,532 | 4,676 | 5,501
37,300 | 37,350 | 0 | 1,476 | 3,284 | 4,109 | 0 | 2,524 | 4,665 | 5,491
37,350 | 37,400 | 0 | 1,468 | 3,273 | 4,099 | 0 | 2,516 | 4,655 | 5,480
37,400 | 37,450 | 0 | 1,460 | 3,263 | 4,088 | 0 | 2,508 | 4,644 | 5,470
37,450 | 37,500 | 0 | 1,452 | 3,252 | 4,078 | 0 | 2,500 | 4,634 | 5,459
37,500 | 37,550 | 0 | 1,444 | 3,242 | 4,067 | 0 | 2,492 | 4,623 | 5,449
37,550 | 37,600 | 0 | 1,436 | 3,231 | 4,057 | 0 | 2,484 | 4,613 | 5,438
37,600 | 37,650 | 0 | 1,428 | 3,221 | 4,046 | 0 | 2,476 | 4,602 | 5,428
37,650 | 37,700 | 0 | 1,420 | 3,210 | 4,036 | 0 | 2,468 | 4,592 | 5,417
37,700 | 37,750 | 0 | 1,412 | 3,200 | 4,025 | 0 | 2,460 | 4,581 | 5,407
37,750 | 37,800 | 0 | 1,404 | 3,189 | 4,015 | 0 | 2,452 | 4,571 | 5,396
37,800 | 37,850 | 0 | 1,396 | 3,179 | 4,004 | 0 | 2,444 | 4,560 | 5,386
37,850 | 37,900 | 0 | 1,388 | 3,168 | 3,994 | 0 | 2,436 | 4,550 | 5,375
37,900 | 37,950 | 0 | 1,380 | 3,158 | 3,983 | 0 | 2,428 | 4,539 | 5,365
37,950 | 38,000 | 0 | 1,372 | 3,147 | 3,973 | 0 | 2,420 | 4,529 | 5,354
38,000 | 38,050 | 0 | 1,364 | 3,136 | 3,962 | 0 | 2,412 | 4,518 | 5,344
38,050 | 38,100 | 0 | 1,356 | 3,126 | 3,951 | 0 | 2,404 | 4,507 | 5,333
38,100 | 38,150 | 0 | 1,348 | 3,115 | 3,941 | 0 | 2,396 | 4,497 | 5,322
38,150 | 38,200 | 0 | 1,340 | 3,105 | 3,930 | 0 | 2,388 | 4,486 | 5,312
38,200 | 38,250 | 0 | 1,332 | 3,094 | 3,920 | 0 | 2,380 | 4,476 | 5,301
38,250 | 38,300 | 0 | 1,324 | 3,084 | 3,909 | 0 | 2,372 | 4,465 | 5,291
38,300 | 38,350 | 0 | 1,316 | 3,073 | 3,899 | 0 | 2,364 | 4,455 | 5,280
38,350 | 38,400 | 0 | 1,308 | 3,063 | 3,888 | 0 | 2,356 | 4,444 | 5,270
38,400 | 38,450 | 0 | 1,300 | 3,052 | 3,878 | 0 | 2,348 | 4,434 | 5,259
38,450 | 38,500 | 0 | 1,292 | 3,042 | 3,867 | 0 | 2,340 | 4,423 | 5,249
38,500 | 38,550 | 0 | 1,284 | 3,031 | 3,857 | 0 | 2,332 | 4,413 | 5,238
38,550 | 38,600 | 0 | 1,276 | 3,021 | 3,846 | 0 | 2,324 | 4,402 | 5,228
38,600 | 38,650 | 0 | 1,268 | 3,010 | 3,836 | 0 | 2,316 | 4,392 | 5,217
38,650 | 38,700 | 0 | 1,260 | 3,000 | 3,825 | 0 | 2,308 | 4,381 | 5,207
38,700 | 38,750 | 0 | 1,252 | 2,989 | 3,815 | 0 | 2,300 | 4,371 | 5,196
38,750 | 38,800 | 0 | 1,244 | 2,979 | 3,804 | 0 | 2,292 | 4,360 | 5,186
38,800 | 38,850 | 0 | 1,236 | 2,968 | 3,793 | 0 | 2,284 | 4,350 | 5,175
38,850 | 38,900 | 0 | 1,228 | 2,957 | 3,783 | 0 | 2,276 | 4,339 | 5,164
38,900 | 38,950 | 0 | 1,220 | 2,947 | 3,772 | 0 | 2,268 | 4,328 | 5,154
38,950 | 39,000 | 0 | 1,212 | 2,936 | 3,762 | 0 | 2,260 | 4,318 | 5,143
39,000 | 39,050 | 0 | 1,204 | 2,926 | 3,751 | 0 | 2,252 | 4,307 | 5,133
39,050 | 39,100 | 0 | 1,196 | 2,915 | 3,741 | 0 | 2,244 | 4,297 | 5,122
39,100 | 39,150 | 0 | 1,188 | 2,905 | 3,730 | 0 | 2,236 | 4,286 | 5,112
39,150 | 39,200 | 0 | 1,180 | 2,894 | 3,720 | 0 | 2,228 | 4,276 | 5,101
39,200 | 39,250 | 0 | 1,172 | 2,884 | 3,709 | 0 | 2,220 | 4,265 | 5,091
39,250 | 39,300 | 0 | 1,164 | 2,873 | 3,699 | 0 | 2,212 | 4,255 | 5,080
39,300 | 39,350 | 0 | 1,156 | 2,863 | 3,688 | 0 | 2,204 | 4,244 | 5,070
39,350 | 39,400 | 0 | 1,148 | 2,852 | 3,678 | 0 | 2,196 | 4,234 | 5,059
39,400 | 39,450 | 0 | 1,140 | 2,842 | 3,667 | 0 | 2,188 | 4,223 | 5,049
39,450 | 39,500 | 0 | 1,132 | 2,831 | 3,657 | 0 | 2,180 | 4,213 | 5,038
39,500 | 39,550 | 0 | 1,124 | 2,821 | 3,646 | 0 | 2,172 | 4,202 | 5,028
39,550 | 39,600 | 0 | 1,116 | 2,810 | 3,636 | 0 | 2,164 | 4,192 | 5,017
39,600 | 39,650 | 0 | 1,108 | 2,800 | 3,625 | 0 | 2,157 | 4,181 | 5,007
39,650 | 39,700 | 0 | 1,100 | 2,789 | 3,614 | 0 | 2,149 | 4,171 | 4,996
39,700 | 39,750 | 0 | 1,092 | 2,778 | 3,604 | 0 | 2,141 | 4,160 | 4,985
39,750 | 39,800 | 0 | 1,084 | 2,768 | 3,593 | 0 | 2,133 | 4,149 | 4,975
39,800 | 39,850 | 0 | 1,076 | 2,757 | 3,583 | 0 | 2,125 | 4,139 | 4,964
39,850 | 39,900 | 0 | 1,068 | 2,747 | 3,572 | 0 | 2,117 | 4,128 | 4,954
39,900 | 39,950 | 0 | 1,060 | 2,736 | 3,562 | 0 | 2,109 | 4,118 | 4,943
39,950 | 40,000 | 0 | 1,052 | 2,726 | 3,551 | 0 | 2,101 | 4,107 | 4,933

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

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–

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–

40,000 — 45,000 (Scroll to find your credit.)

40,000 | 40,050 | 0 | 1,044 | 2,715 | 3,541 | 0 | 2,093 | 4,097 | 4,922
40,050 | 40,100 | 0 | 1,036 | 2,705 | 3,530 | 0 | 2,085 | 4,086 | 4,912
40,100 | 40,150 | 0 | 1,028 | 2,694 | 3,520 | 0 | 2,077 | 4,076 | 4,901
40,150 | 40,200 | 0 | 1,020 | 2,684 | 3,509 | 0 | 2,069 | 4,065 | 4,891
40,200 | 40,250 | 0 | 1,012 | 2,673 | 3,499 | 0 | 2,061 | 4,055 | 4,880
40,250 | 40,300 | 0 | 1,004 | 2,663 | 3,488 | 0 | 2,053 | 4,044 | 4,870
40,300 | 40,350 | 0 | 996 | 2,652 | 3,478 | 0 | 2,045 | 4,034 | 4,859
40,350 | 40,400 | 0 | 988 | 2,642 | 3,467 | 0 | 2,037 | 4,023 | 4,849
40,400 | 40,450 | 0 | 980 | 2,631 | 3,457 | 0 | 2,029 | 4,013 | 4,838
40,450 | 40,500 | 0 | 972 | 2,621 | 3,446 | 0 | 2,021 | 4,002 | 4,828
40,500 | 40,550 | 0 | 964 | 2,610 | 3,435 | 0 | 2,013 | 3,992 | 4,817
40,550 | 40,600 | 0 | 956 | 2,599 | 3,425 | 0 | 2,005 | 3,981 | 4,806
40,600 | 40,650 | 0 | 948 | 2,589 | 3,414 | 0 | 1,997 | 3,970 | 4,796
40,650 | 40,700 | 0 | 940 | 2,578 | 3,404 | 0 | 1,989 | 3,960 | 4,785
40,700 | 40,750 | 0 | 932 | 2,568 | 3,393 | 0 | 1,981 | 3,949 | 4,775
40,750 | 40,800 | 0 | 924 | 2,557 | 3,383 | 0 | 1,973 | 3,939 | 4,764
40,800 | 40,850 | 0 | 916 | 2,547 | 3,372 | 0 | 1,965 | 3,928 | 4,754
40,850 | 40,900 | 0 | 908 | 2,536 | 3,362 | 0 | 1,957 | 3,918 | 4,743
40,900 | 40,950 | 0 | 900 | 2,526 | 3,351 | 0 | 1,949 | 3,907 | 4,733
40,950 | 41,000 | 0 | 892 | 2,515 | 3,341 | 0 | 1,941 | 3,897 | 4,722
41,000 | 41,050 | 0 | 884 | 2,505 | 3,330 | 0 | 1,933 | 3,886 | 4,712
41,050 | 41,100 | 0 | 877 | 2,494 | 3,320 | 0 | 1,925 | 3,876 | 4,701
41,100 | 41,150 | 0 | 869 | 2,484 | 3,309 | 0 | 1,917 | 3,865 | 4,691
41,150 | 41,200 | 0 | 861 | 2,473 | 3,299 | 0 | 1,909 | 3,855 | 4,680
41,200 | 41,250 | 0 | 853 | 2,463 | 3,288 | 0 | 1,901 | 3,844 | 4,670
41,250 | 41,300 | 0 | 845 | 2,452 | 3,278 | 0 | 1,893 | 3,834 | 4,659
41,300 | 41,350 | 0 | 837 | 2,441 | 3,267 | 0 | 1,885 | 3,823 | 4,649
41,350 | 41,400 | 0 | 829 | 2,431 | 3,256 | 0 | 1,877 | 3,812 | 4,638
41,400 | 41,450 | 0 | 821 | 2,420 | 3,246 | 0 | 1,869 | 3,802 | 4,627
41,450 | 41,500 | 0 | 813 | 2,410 | 3,235 | 0 | 1,861 | 3,791 | 4,617
41,500 | 41,550 | 0 | 805 | 2,399 | 3,225 | 0 | 1,853 | 3,781 | 4,606
41,550 | 41,600 | 0 | 797 | 2,389 | 3,214 | 0 | 1,845 | 3,770 | 4,596
41,600 | 41,650 | 0 | 789 | 2,378 | 3,204 | 0 | 1,837 | 3,760 | 4,585
41,650 | 41,700 | 0 | 781 | 2,368 | 3,193 | 0 | 1,829 | 3,749 | 4,575
41,700 | 41,750 | 0 | 773 | 2,357 | 3,183 | 0 | 1,821 | 3,739 | 4,564
41,750 | 41,800 | 0 | 765 | 2,347 | 3,172 | 0 | 1,813 | 3,728 | 4,554
41,800 | 41,850 | 0 | 757 | 2,336 | 3,162 | 0 | 1,805 | 3,718 | 4,543
41,850 | 41,900 | 0 | 749 | 2,326 | 3,151 | 0 | 1,797 | 3,707 | 4,533
41,900 | 41,950 | 0 | 741 | 2,315 | 3,141 | 0 | 1,789 | 3,697 | 4,522
41,950 | 42,000 | 0 | 733 | 2,305 | 3,130 | 0 | 1,781 | 3,686 | 4,512
42,000 | 42,050 | 0 | 725 | 2,294 | 3,120 | 0 | 1,773 | 3,676 | 4,501
42,050 | 42,100 | 0 | 717 | 2,284 | 3,109 | 0 | 1,765 | 3,665 | 4,491
42,100 | 42,150 | 0 | 709 | 2,273 | 3,099 | 0 | 1,757 | 3,655 | 4,480
42,150 | 42,200 | 0 | 701 | 2,262 | 3,088 | 0 | 1,749 | 3,644 | 4,470
42,200 | 42,250 | 0 | 693 | 2,252 | 3,077 | 0 | 1,741 | 3,633 | 4,459
42,250 | 42,300 | 0 | 685 | 2,241 | 3,067 | 0 | 1,733 | 3,623 | 4,448
42,300 | 42,350 | 0 | 677 | 2,231 | 3,056 | 0 | 1,725 | 3,612 | 4,438
42,350 | 42,400 | 0 | 669 | 2,220 | 3,046 | 0 | 1,717 | 3,602 | 4,427
42,400 | 42,450 | 0 | 661 | 2,210 | 3,035 | 0 | 1,709 | 3,591 | 4,417
42,450 | 42,500 | 0 | 653 | 2,199 | 3,025 | 0 | 1,701 | 3,581 | 4,406
42,500 | 42,550 | 0 | 645 | 2,189 | 3,014 | 0 | 1,693 | 3,570 | 4,396
42,550 | 42,600 | 0 | 637 | 2,178 | 3,004 | 0 | 1,685 | 3,560 | 4,385
42,600 | 42,650 | 0 | 629 | 2,168 | 2,993 | 0 | 1,677 | 3,549 | 4,375
42,650 | 42,700 | 0 | 621 | 2,157 | 2,983 | 0 | 1,669 | 3,539 | 4,364
42,700 | 42,750 | 0 | 613 | 2,147 | 2,972 | 0 | 1,661 | 3,528 | 4,354
42,750 | 42,800 | 0 | 605 | 2,136 | 2,962 | 0 | 1,653 | 3,518 | 4,343
42,800 | 42,850 | 0 | 597 | 2,126 | 2,951 | 0 | 1,645 | 3,507 | 4,333
42,850 | 42,900 | 0 | 589 | 2,115 | 2,941 | 0 | 1,637 | 3,497 | 4,322
42,900 | 42,950 | 0 | 581 | 2,105 | 2,930 | 0 | 1,629 | 3,486 | 4,312
42,950 | 43,000 | 0 | 573 | 2,094 | 2,920 | 0 | 1,621 | 3,476 | 4,301
43,000 | 43,050 | 0 | 565 | 2,083 | 2,909 | 0 | 1,613 | 3,465 | 4,291
43,050 | 43,100 | 0 | 557 | 2,073 | 2,898 | 0 | 1,605 | 3,454 | 4,280
43,100 | 43,150 | 0 | 549 | 2,062 | 2,888 | 0 | 1,597 | 3,444 | 4,269
43,150 | 43,200 | 0 | 541 | 2,052 | 2,877 | 0 | 1,589 | 3,433 | 4,259
43,200 | 43,250 | 0 | 533 | 2,041 | 2,867 | 0 | 1,581 | 3,423 | 4,248
43,250 | 43,300 | 0 | 525 | 2,031 | 2,856 | 0 | 1,573 | 3,412 | 4,238
43,300 | 43,350 | 0 | 517 | 2,020 | 2,846 | 0 | 1,565 | 3,402 | 4,227
43,350 | 43,400 | 0 | 509 | 2,010 | 2,835 | 0 | 1,557 | 3,391 | 4,217
43,400 | 43,450 | 0 | 501 | 1,999 | 2,825 | 0 | 1,549 | 3,381 | 4,206
43,450 | 43,500 | 0 | 493 | 1,989 | 2,814 | 0 | 1,541 | 3,370 | 4,196
43,500 | 43,550 | 0 | 485 | 1,978 | 2,804 | 0 | 1,533 | 3,360 | 4,185
43,550 | 43,600 | 0 | 477 | 1,968 | 2,793 | 0 | 1,525 | 3,349 | 4,175
43,600 | 43,650 | 0 | 469 | 1,957 | 2,783 | 0 | 1,517 | 3,339 | 4,164
43,650 | 43,700 | 0 | 461 | 1,947 | 2,772 | 0 | 1,509 | 3,328 | 4,154
43,700 | 43,750 | 0 | 453 | 1,936 | 2,762 | 0 | 1,501 | 3,318 | 4,143
43,750 | 43,800 | 0 | 445 | 1,926 | 2,751 | 0 | 1,493 | 3,307 | 4,133
43,800 | 43,850 | 0 | 437 | 1,915 | 2,740 | 0 | 1,485 | 3,297 | 4,122
43,850 | 43,900 | 0 | 429 | 1,904 | 2,730 | 0 | 1,477 | 3,286 | 4,111
43,900 | 43,950 | 0 | 421 | 1,894 | 2,719 | 0 | 1,469 | 3,275 | 4,101
43,950 | 44,000 | 0 | 413 | 1,883 | 2,709 | 0 | 1,461 | 3,265 | 4,090
44,000 | 44,050 | 0 | 405 | 1,873 | 2,698 | 0 | 1,453 | 3,254 | 4,080
44,050 | 44,100 | 0 | 397 | 1,862 | 2,688 | 0 | 1,445 | 3,244 | 4,069
44,100 | 44,150 | 0 | 389 | 1,852 | 2,677 | 0 | 1,437 | 3,233 | 4,059
44,150 | 44,200 | 0 | 381 | 1,841 | 2,667 | 0 | 1,429 | 3,223 | 4,048
44,200 | 44,250 | 0 | 373 | 1,831 | 2,656 | 0 | 1,421 | 3,212 | 4,038
44,250 | 44,300 | 0 | 365 | 1,820 | 2,646 | 0 | 1,413 | 3,202 | 4,027
44,300 | 44,350 | 0 | 357 | 1,810 | 2,635 | 0 | 1,405 | 3,191 | 4,017
44,350 | 44,400 | 0 | 349 | 1,799 | 2,625 | 0 | 1,397 | 3,181 | 4,006
44,400 | 44,450 | 0 | 341 | 1,789 | 2,614 | 0 | 1,389 | 3,170 | 3,996
44,450 | 44,500 | 0 | 333 | 1,778 | 2,604 | 0 | 1,381 | 3,160 | 3,985
44,500 | 44,550 | 0 | 325 | 1,768 | 2,593 | 0 | 1,373 | 3,149 | 3,975
44,550 | 44,600 | 0 | 317 | 1,757 | 2,583 | 0 | 1,365 | 3,139 | 3,964
44,600 | 44,650 | 0 | 309 | 1,747 | 2,572 | 0 | 1,358 | 3,128 | 3,954
44,650 | 44,700 | 0 | 301 | 1,736 | 2,561 | 0 | 1,350 | 3,118 | 3,943
44,700 | 44,750 | 0 | 293 | 1,725 | 2,551 | 0 | 1,342 | 3,107 | 3,932
44,750 | 44,800 | 0 | 285 | 1,715 | 2,540 | 0 | 1,334 | 3,096 | 3,922
44,800 | 44,850 | 0 | 277 | 1,704 | 2,530 | 0 | 1,326 | 3,086 | 3,911
44,850 | 44,900 | 0 | 269 | 1,694 | 2,519 | 0 | 1,318 | 3,075 | 3,901
44,900 | 44,950 | 0 | 261 | 1,683 | 2,509 | 0 | 1,310 | 3,065 | 3,890
44,950 | 45,000 | 0 | 253 | 1,673 | 2,498 | 0 | 1,302 | 3,054 | 3,880

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

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–

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–

45,000 — 50,000 (Scroll to find your credit.)

45,000 | 45,050 | 0 | 245 | 1,662 | 2,488 | 0 | 1,294 | 3,044 | 3,869
45,050 | 45,100 | 0 | 237 | 1,652 | 2,477 | 0 | 1,286 | 3,033 | 3,859
45,100 | 45,150 | 0 | 229 | 1,641 | 2,467 | 0 | 1,278 | 3,023 | 3,848
45,150 | 45,200 | 0 | 221 | 1,631 | 2,456 | 0 | 1,270 | 3,012 | 3,838
45,200 | 45,250 | 0 | 213 | 1,620 | 2,446 | 0 | 1,262 | 3,002 | 3,827
45,250 | 45,300 | 0 | 205 | 1,610 | 2,435 | 0 | 1,254 | 2,991 | 3,817
45,300 | 45,350 | 0 | 197 | 1,599 | 2,425 | 0 | 1,246 | 2,981 | 3,806
45,350 | 45,400 | 0 | 189 | 1,589 | 2,414 | 0 | 1,238 | 2,970 | 3,796
45,400 | 45,450 | 0 | 181 | 1,578 | 2,404 | 0 | 1,230 | 2,960 | 3,785
45,450 | 45,500 | 0 | 173 | 1,568 | 2,393 | 0 | 1,222 | 2,949 | 3,775
45,500 | 45,550 | 0 | 165 | 1,557 | 2,382 | 0 | 1,214 | 2,939 | 3,764
45,550 | 45,600 | 0 | 157 | 1,546 | 2,372 | 0 | 1,206 | 2,928 | 3,753
45,600 | 45,650 | 0 | 149 | 1,536 | 2,361 | 0 | 1,198 | 2,917 | 3,743
45,650 | 45,700 | 0 | 141 | 1,525 | 2,351 | 0 | 1,190 | 2,907 | 3,732
45,700 | 45,750 | 0 | 133 | 1,515 | 2,340 | 0 | 1,182 | 2,896 | 3,722
45,750 | 45,800 | 0 | 125 | 1,504 | 2,330 | 0 | 1,174 | 2,886 | 3,711
45,800 | 45,850 | 0 | 117 | 1,494 | 2,319 | 0 | 1,166 | 2,875 | 3,701
45,850 | 45,900 | 0 | 109 | 1,483 | 2,309 | 0 | 1,158 | 2,865 | 3,690
45,900 | 45,950 | 0 | 101 | 1,473 | 2,298 | 0 | 1,150 | 2,854 | 3,680
45,950 | 46,000 | 0 | 93 | 1,462 | 2,288 | 0 | 1,142 | 2,844 | 3,669
46,000 | 46,050 | 0 | 85 | 1,452 | 2,277 | 0 | 1,134 | 2,833 | 3,659
46,050 | 46,100 | 0 | 78 | 1,441 | 2,267 | 0 | 1,126 | 2,823 | 3,648
46,100 | 46,150 | 0 | 70 | 1,431 | 2,256 | 0 | 1,118 | 2,812 | 3,638
46,150 | 46,200 | 0 | 62 | 1,420 | 2,246 | 0 | 1,110 | 2,802 | 3,627
46,200 | 46,250 | 0 | 54 | 1,410 | 2,235 | 0 | 1,102 | 2,791 | 3,617
46,250 | 46,300 | 0 | 46 | 1,399 | 2,225 | 0 | 1,094 | 2,781 | 3,606
46,300 | 46,350 | 0 | 38 | 1,388 | 2,214 | 0 | 1,086 | 2,770 | 3,596
46,350 | 46,400 | 0 | 30 | 1,378 | 2,203 | 0 | 1,078 | 2,759 | 3,585
46,400 | 46,450 | 0 | 22 | 1,367 | 2,193 | 0 | 1,070 | 2,749 | 3,574
46,450 | 46,500 | 0 | 14 | 1,357 | 2,182 | 0 | 1,062 | 2,738 | 3,564
46,500 | 46,550 | 0 | 6 | 1,346 | 2,172 | 0 | 1,054 | 2,728 | 3,553
46,550 | 46,600 | 0 | * | 1,336 | 2,161 | 0 | 1,046 | 2,717 | 3,543
46,600 | 46,650 | 0 | 0 | 1,325 | 2,151 | 0 | 1,038 | 2,707 | 3,532
46,650 | 46,700 | 0 | 0 | 1,315 | 2,140 | 0 | 1,030 | 2,696 | 3,522
46,700 | 46,750 | 0 | 0 | 1,304 | 2,130 | 0 | 1,022 | 2,686 | 3,511
46,750 | 46,800 | 0 | 0 | 1,294 | 2,119 | 0 | 1,014 | 2,675 | 3,501
46,800 | 46,850 | 0 | 0 | 1,283 | 2,109 | 0 | 1,006 | 2,665 | 3,490
46,850 | 46,900 | 0 | 0 | 1,273 | 2,098 | 0 | 998 | 2,654 | 3,480
46,900 | 46,950 | 0 | 0 | 1,262 | 2,088 | 0 | 990 | 2,644 | 3,469
46,950 | 47,000 | 0 | 0 | 1,252 | 2,077 | 0 | 982 | 2,633 | 3,459
47,000 | 47,050 | 0 | 0 | 1,241 | 2,067 | 0 | 974 | 2,623 | 3,448
47,050 | 47,100 | 0 | 0 | 1,231 | 2,056 | 0 | 966 | 2,612 | 3,438
47,100 | 47,150 | 0 | 0 | 1,220 | 2,046 | 0 | 958 | 2,602 | 3,427
47,150 | 47,200 | 0 | 0 | 1,209 | 2,035 | 0 | 950 | 2,591 | 3,417
47,200 | 47,250 | 0 | 0 | 1,199 | 2,024 | 0 | 942 | 2,580 | 3,406
47,250 | 47,300 | 0 | 0 | 1,188 | 2,014 | 0 | 934 | 2,570 | 3,395
47,300 | 47,350 | 0 | 0 | 1,178 | 2,003 | 0 | 926 | 2,559 | 3,385
47,350 | 47,400 | 0 | 0 | 1,167 | 1,993 | 0 | 918 | 2,549 | 3,374
47,400 | 47,450 | 0 | 0 | 1,157 | 1,982 | 0 | 910 | 2,538 | 3,364
47,450 | 47,500 | 0 | 0 | 1,146 | 1,972 | 0 | 902 | 2,528 | 3,353
47,500 | 47,550 | 0 | 0 | 1,136 | 1,961 | 0 | 894 | 2,517 | 3,343
47,550 | 47,600 | 0 | 0 | 1,125 | 1,951 | 0 | 886 | 2,507 | 3,332
47,600 | 47,650 | 0 | 0 | 1,115 | 1,940 | 0 | 878 | 2,496 | 3,322
47,650 | 47,700 | 0 | 0 | 1,104 | 1,930 | 0 | 870 | 2,486 | 3,311
47,700 | 47,750 | 0 | 0 | 1,094 | 1,919 | 0 | 862 | 2,475 | 3,301
47,750 | 47,800 | 0 | 0 | 1,083 | 1,909 | 0 | 854 | 2,465 | 3,290
47,800 | 47,850 | 0 | 0 | 1,073 | 1,898 | 0 | 846 | 2,454 | 3,280
47,850 | 47,900 | 0 | 0 | 1,062 | 1,888 | 0 | 838 | 2,444 | 3,269
47,900 | 47,950 | 0 | 0 | 1,052 | 1,877 | 0 | 830 | 2,433 | 3,259
47,950 | 48,000 | 0 | 0 | 1,041 | 1,867 | 0 | 822 | 2,423 | 3,248
48,000 | 48,050 | 0 | 0 | 1,030 | 1,856 | 0 | 814 | 2,412 | 3,238
48,050 | 48,100 | 0 | 0 | 1,020 | 1,845 | 0 | 806 | 2,401 | 3,227
48,100 | 48,150 | 0 | 0 | 1,009 | 1,835 | 0 | 798 | 2,391 | 3,216
48,150 | 48,200 | 0 | 0 | 999 | 1,824 | 0 | 790 | 2,380 | 3,206
48,200 | 48,250 | 0 | 0 | 988 | 1,814 | 0 | 782 | 2,370 | 3,195
48,250 | 48,300 | 0 | 0 | 978 | 1,803 | 0 | 774 | 2,359 | 3,185
48,300 | 48,350 | 0 | 0 | 967 | 1,793 | 0 | 766 | 2,349 | 3,174
48,350 | 48,400 | 0 | 0 | 957 | 1,782 | 0 | 758 | 2,338 | 3,164
48,400 | 48,450 | 0 | 0 | 946 | 1,772 | 0 | 750 | 2,328 | 3,153
48,450 | 48,500 | 0 | 0 | 936 | 1,761 | 0 | 742 | 2,317 | 3,143
48,500 | 48,550 | 0 | 0 | 925 | 1,751 | 0 | 734 | 2,307 | 3,132
48,550 | 48,600 | 0 | 0 | 915 | 1,740 | 0 | 726 | 2,296 | 3,122
48,600 | 48,650 | 0 | 0 | 904 | 1,730 | 0 | 718 | 2,286 | 3,111
48,650 | 48,700 | 0 | 0 | 894 | 1,719 | 0 | 710 | 2,275 | 3,101
48,700 | 48,750 | 0 | 0 | 883 | 1,709 | 0 | 702 | 2,265 | 3,090
48,750 | 48,800 | 0 | 0 | 873 | 1,698 | 0 | 694 | 2,254 | 3,080
48,800 | 48,850 | 0 | 0 | 862 | 1,687 | 0 | 686 | 2,244 | 3,069
48,850 | 48,900 | 0 | 0 | 851 | 1,677 | 0 | 678 | 2,233 | 3,058
48,900 | 48,950 | 0 | 0 | 841 | 1,666 | 0 | 670 | 2,222 | 3,048
48,950 | 49,000 | 0 | 0 | 830 | 1,656 | 0 | 662 | 2,212 | 3,037
49,000 | 49,050 | 0 | 0 | 820 | 1,645 | 0 | 654 | 2,201 | 3,027
49,050 | 49,100 | 0 | 0 | 809 | 1,635 | 0 | 646 | 2,191 | 3,016
49,100 | 49,150 | 0 | 0 | 799 | 1,624 | 0 | 638 | 2,180 | 3,006
49,150 | 49,200 | 0 | 0 | 788 | 1,614 | 0 | 630 | 2,170 | 2,995
49,200 | 49,250 | 0 | 0 | 778 | 1,603 | 0 | 622 | 2,159 | 2,985
49,250 | 49,300 | 0 | 0 | 767 | 1,593 | 0 | 614 | 2,149 | 2,974
49,300 | 49,350 | 0 | 0 | 757 | 1,582 | 0 | 606 | 2,138 | 2,964
49,350 | 49,400 | 0 | 0 | 746 | 1,572 | 0 | 598 | 2,128 | 2,953
49,400 | 49,450 | 0 | 0 | 736 | 1,561 | 0 | 590 | 2,117 | 2,943
49,450 | 49,500 | 0 | 0 | 725 | 1,551 | 0 | 582 | 2,107 | 2,932
49,500 | 49,550 | 0 | 0 | 715 | 1,540 | 0 | 574 | 2,096 | 2,922
49,550 | 49,600 | 0 | 0 | 704 | 1,530 | 0 | 566 | 2,086 | 2,911
49,600 | 49,650 | 0 | 0 | 694 | 1,519 | 0 | 559 | 2,075 | 2,901
49,650 | 49,700 | 0 | 0 | 683 | 1,508 | 0 | 551 | 2,065 | 2,890
49,700 | 49,750 | 0 | 0 | 672 | 1,498 | 0 | 543 | 2,054 | 2,879
49,750 | 49,800 | 0 | 0 | 662 | 1,487 | 0 | 535 | 2,043 | 2,869
49,800 | 49,850 | 0 | 0 | 651 | 1,477 | 0 | 527 | 2,033 | 2,858
49,850 | 49,900 | 0 | 0 | 641 | 1,466 | 0 | 519 | 2,022 | 2,848
49,900 | 49,950 | 0 | 0 | 630 | 1,456 | 0 | 511 | 2,012 | 2,837
49,950 | 50,000 | 0 | 0 | 620 | 1,445 | 0 | 503 | 2,001 | 2,827

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

*If the amount you are looking up from the worksheet is at least $46,550 but less than $46,560, and you have one qualifying child who has a valid SSN, your credit is $1.If the amount you are looking up from the worksheet is $46,560 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.

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–

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–

50,000 — 55,000 (Scroll to find your credit.)

50,000 | 50,050 | 0 | 0 | 609 | 1,435 | 0 | 495 | 1,991 | 2,816
50,050 | 50,100 | 0 | 0 | 599 | 1,424 | 0 | 487 | 1,980 | 2,806
50,100 | 50,150 | 0 | 0 | 588 | 1,414 | 0 | 479 | 1,970 | 2,795
50,150 | 50,200 | 0 | 0 | 578 | 1,403 | 0 | 471 | 1,959 | 2,785
50,200 | 50,250 | 0 | 0 | 567 | 1,393 | 0 | 463 | 1,949 | 2,774
50,250 | 50,300 | 0 | 0 | 557 | 1,382 | 0 | 455 | 1,938 | 2,764
50,300 | 50,350 | 0 | 0 | 546 | 1,372 | 0 | 447 | 1,928 | 2,753
50,350 | 50,400 | 0 | 0 | 536 | 1,361 | 0 | 439 | 1,917 | 2,743
50,400 | 50,450 | 0 | 0 | 525 | 1,351 | 0 | 431 | 1,907 | 2,732
50,450 | 50,500 | 0 | 0 | 515 | 1,340 | 0 | 423 | 1,896 | 2,722
50,500 | 50,550 | 0 | 0 | 504 | 1,329 | 0 | 415 | 1,886 | 2,711
50,550 | 50,600 | 0 | 0 | 493 | 1,319 | 0 | 407 | 1,875 | 2,700
50,600 | 50,650 | 0 | 0 | 483 | 1,308 | 0 | 399 | 1,864 | 2,690
50,650 | 50,700 | 0 | 0 | 472 | 1,298 | 0 | 391 | 1,854 | 2,679
50,700 | 50,750 | 0 | 0 | 462 | 1,287 | 0 | 383 | 1,843 | 2,669
50,750 | 50,800 | 0 | 0 | 451 | 1,277 | 0 | 375 | 1,833 | 2,658
50,800 | 50,850 | 0 | 0 | 441 | 1,266 | 0 | 367 | 1,822 | 2,648
50,850 | 50,900 | 0 | 0 | 430 | 1,256 | 0 | 359 | 1,812 | 2,637
50,900 | 50,950 | 0 | 0 | 420 | 1,245 | 0 | 351 | 1,801 | 2,627
50,950 | 51,000 | 0 | 0 | 409 | 1,235 | 0 | 343 | 1,791 | 2,616
51,000 | 51,050 | 0 | 0 | 399 | 1,224 | 0 | 335 | 1,780 | 2,606
51,050 | 51,100 | 0 | 0 | 388 | 1,214 | 0 | 327 | 1,770 | 2,595
51,100 | 51,150 | 0 | 0 | 378 | 1,203 | 0 | 319 | 1,759 | 2,585
51,150 | 51,200 | 0 | 0 | 367 | 1,193 | 0 | 311 | 1,749 | 2,574
51,200 | 51,250 | 0 | 0 | 357 | 1,182 | 0 | 303 | 1,738 | 2,564
51,250 | 51,300 | 0 | 0 | 346 | 1,172 | 0 | 295 | 1,728 | 2,553
51,300 | 51,350 | 0 | 0 | 335 | 1,161 | 0 | 287 | 1,717 | 2,543
51,350 | 51,400 | 0 | 0 | 325 | 1,150 | 0 | 279 | 1,706 | 2,532
51,400 | 51,450 | 0 | 0 | 314 | 1,140 | 0 | 271 | 1,696 | 2,521
51,450 | 51,500 | 0 | 0 | 304 | 1,129 | 0 | 263 | 1,685 | 2,511
51,500 | 51,550 | 0 | 0 | 293 | 1,119 | 0 | 255 | 1,675 | 2,500
51,550 | 51,600 | 0 | 0 | 283 | 1,108 | 0 | 247 | 1,664 | 2,490
51,600 | 51,650 | 0 | 0 | 272 | 1,098 | 0 | 239 | 1,654 | 2,479
51,650 | 51,700 | 0 | 0 | 262 | 1,087 | 0 | 231 | 1,643 | 2,469
51,700 | 51,750 | 0 | 0 | 251 | 1,077 | 0 | 223 | 1,633 | 2,458
51,750 | 51,800 | 0 | 0 | 241 | 1,066 | 0 | 215 | 1,622 | 2,448
51,800 | 51,850 | 0 | 0 | 230 | 1,056 | 0 | 207 | 1,612 | 2,437
51,850 | 51,900 | 0 | 0 | 220 | 1,045 | 0 | 199 | 1,601 | 2,427
51,900 | 51,950 | 0 | 0 | 209 | 1,035 | 0 | 191 | 1,591 | 2,416
51,950 | 52,000 | 0 | 0 | 199 | 1,024 | 0 | 183 | 1,580 | 2,406
52,000 | 52,050 | 0 | 0 | 188 | 1,014 | 0 | 175 | 1,570 | 2,395
52,050 | 52,100 | 0 | 0 | 178 | 1,003 | 0 | 167 | 1,559 | 2,385
52,100 | 52,150 | 0 | 0 | 167 | 993 | 0 | 159 | 1,549 | 2,374
52,150 | 52,200 | 0 | 0 | 156 | 982 | 0 | 151 | 1,538 | 2,364
52,200 | 52,250 | 0 | 0 | 146 | 971 | 0 | 143 | 1,527 | 2,353
52,250 | 52,300 | 0 | 0 | 135 | 961 | 0 | 135 | 1,517 | 2,342
52,300 | 52,350 | 0 | 0 | 125 | 950 | 0 | 127 | 1,506 | 2,332
52,350 | 52,400 | 0 | 0 | 114 | 940 | 0 | 119 | 1,496 | 2,321
52,400 | 52,450 | 0 | 0 | 104 | 929 | 0 | 111 | 1,485 | 2,311
52,450 | 52,500 | 0 | 0 | 93 | 919 | 0 | 103 | 1,475 | 2,300
52,500 | 52,550 | 0 | 0 | 83 | 908 | 0 | 95 | 1,464 | 2,290
52,550 | 52,600 | 0 | 0 | 72 | 898 | 0 | 87 | 1,454 | 2,279
52,600 | 52,650 | 0 | 0 | 62 | 887 | 0 | 79 | 1,443 | 2,269
52,650 | 52,700 | 0 | 0 | 51 | 877 | 0 | 71 | 1,433 | 2,258
52,700 | 52,750 | 0 | 0 | 41 | 866 | 0 | 63 | 1,422 | 2,248
52,750 | 52,800 | 0 | 0 | 30 | 856 | 0 | 55 | 1,412 | 2,237
52,800 | 52,850 | 0 | 0 | 20 | 845 | 0 | 47 | 1,401 | 2,227
52,850 | 52,900 | 0 | 0 | 9 | 835 | 0 | 39 | 1,391 | 2,216
52,900 | 52,950 | 0 | 0 | * | 824 | 0 | 31 | 1,380 | 2,206
52,950 | 53,000 | 0 | 0 | 0 | 814 | 0 | 23 | 1,370 | 2,195
53,000 | 53,050 | 0 | 0 | 0 | 803 | 0 | 15 | 1,359 | 2,185
53,050 | 53,100 | 0 | 0 | 0 | 792 | 0 | 7 | 1,348 | 2,174
53,100 | 53,150 | 0 | 0 | 0 | 782 | 0 | ** | 1,338 | 2,163
53,150 | 53,200 | 0 | 0 | 0 | 771 | 0 | 0 | 1,327 | 2,153
53,200 | 53,250 | 0 | 0 | 0 | 761 | 0 | 0 | 1,317 | 2,142
53,250 | 53,300 | 0 | 0 | 0 | 750 | 0 | 0 | 1,306 | 2,132
53,300 | 53,350 | 0 | 0 | 0 | 740 | 0 | 0 | 1,296 | 2,121
53,350 | 53,400 | 0 | 0 | 0 | 729 | 0 | 0 | 1,285 | 2,111
53,400 | 53,450 | 0 | 0 | 0 | 719 | 0 | 0 | 1,275 | 2,100
53,450 | 53,500 | 0 | 0 | 0 | 708 | 0 | 0 | 1,264 | 2,090
53,500 | 53,550 | 0 | 0 | 0 | 698 | 0 | 0 | 1,254 | 2,079
53,550 | 53,600 | 0 | 0 | 0 | 687 | 0 | 0 | 1,243 | 2,069
53,600 | 53,650 | 0 | 0 | 0 | 677 | 0 | 0 | 1,233 | 2,058
53,650 | 53,700 | 0 | 0 | 0 | 666 | 0 | 0 | 1,222 | 2,048
53,700 | 53,750 | 0 | 0 | 0 | 656 | 0 | 0 | 1,212 | 2,037
53,750 | 53,800 | 0 | 0 | 0 | 645 | 0 | 0 | 1,201 | 2,027
53,800 | 53,850 | 0 | 0 | 0 | 634 | 0 | 0 | 1,191 | 2,016
53,850 | 53,900 | 0 | 0 | 0 | 624 | 0 | 0 | 1,180 | 2,005
53,900 | 53,950 | 0 | 0 | 0 | 613 | 0 | 0 | 1,169 | 1,995
53,950 | 54,000 | 0 | 0 | 0 | 603 | 0 | 0 | 1,159 | 1,984
54,000 | 54,050 | 0 | 0 | 0 | 592 | 0 | 0 | 1,148 | 1,974
54,050 | 54,100 | 0 | 0 | 0 | 582 | 0 | 0 | 1,138 | 1,963
54,100 | 54,150 | 0 | 0 | 0 | 571 | 0 | 0 | 1,127 | 1,953
54,150 | 54,200 | 0 | 0 | 0 | 561 | 0 | 0 | 1,117 | 1,942
54,200 | 54,250 | 0 | 0 | 0 | 550 | 0 | 0 | 1,106 | 1,932
54,250 | 54,300 | 0 | 0 | 0 | 540 | 0 | 0 | 1,096 | 1,921
54,300 | 54,350 | 0 | 0 | 0 | 529 | 0 | 0 | 1,085 | 1,911
54,350 | 54,400 | 0 | 0 | 0 | 519 | 0 | 0 | 1,075 | 1,900
54,400 | 54,450 | 0 | 0 | 0 | 508 | 0 | 0 | 1,064 | 1,890
54,450 | 54,500 | 0 | 0 | 0 | 498 | 0 | 0 | 1,054 | 1,879
54,500 | 54,550 | 0 | 0 | 0 | 487 | 0 | 0 | 1,043 | 1,869
54,550 | 54,600 | 0 | 0 | 0 | 477 | 0 | 0 | 1,033 | 1,858
54,600 | 54,650 | 0 | 0 | 0 | 466 | 0 | 0 | 1,022 | 1,848
54,650 | 54,700 | 0 | 0 | 0 | 455 | 0 | 0 | 1,012 | 1,837
54,700 | 54,750 | 0 | 0 | 0 | 445 | 0 | 0 | 1,001 | 1,826
54,750 | 54,800 | 0 | 0 | 0 | 434 | 0 | 0 | 990 | 1,816
54,800 | 54,850 | 0 | 0 | 0 | 424 | 0 | 0 | 980 | 1,805
54,850 | 54,900 | 0 | 0 | 0 | 413 | 0 | 0 | 969 | 1,795
54,900 | 54,950 | 0 | 0 | 0 | 403 | 0 | 0 | 959 | 1,784
54,950 | 55,000 | 0 | 0 | 0 | 392 | 0 | 0 | 948 | 1,774

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

*If the amount you are looking up from the worksheet is at least $52,900 but less than $52,918, and you have two qualifying children who have valid SSNs, your credit is $2.If the amount you are looking up from the worksheet is $52,918 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.

**If the amount you are looking up from the worksheet is at least $53,100 but less than $53,120, and you have one qualifying child who has a valid SSN, your credit $2.If the amount you are looking up from the worksheet is $53,120 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.

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–

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–

55,000 — 60,000 (Scroll to find your credit.)

55,000 | 55,050 | 0 | 0 | 0 | 382 | 0 | 0 | 938 | 1,763
55,050 | 55,100 | 0 | 0 | 0 | 371 | 0 | 0 | 927 | 1,753
55,100 | 55,150 | 0 | 0 | 0 | 361 | 0 | 0 | 917 | 1,742
55,150 | 55,200 | 0 | 0 | 0 | 350 | 0 | 0 | 906 | 1,732
55,200 | 55,250 | 0 | 0 | 0 | 340 | 0 | 0 | 896 | 1,721
55,250 | 55,300 | 0 | 0 | 0 | 329 | 0 | 0 | 885 | 1,711
55,300 | 55,350 | 0 | 0 | 0 | 319 | 0 | 0 | 875 | 1,700
55,350 | 55,400 | 0 | 0 | 0 | 308 | 0 | 0 | 864 | 1,690
55,400 | 55,450 | 0 | 0 | 0 | 298 | 0 | 0 | 854 | 1,679
55,450 | 55,500 | 0 | 0 | 0 | 287 | 0 | 0 | 843 | 1,669
55,500 | 55,550 | 0 | 0 | 0 | 276 | 0 | 0 | 833 | 1,658
55,550 | 55,600 | 0 | 0 | 0 | 266 | 0 | 0 | 822 | 1,647
55,600 | 55,650 | 0 | 0 | 0 | 255 | 0 | 0 | 811 | 1,637
55,650 | 55,700 | 0 | 0 | 0 | 245 | 0 | 0 | 801 | 1,626
55,700 | 55,750 | 0 | 0 | 0 | 234 | 0 | 0 | 790 | 1,616
55,750 | 55,800 | 0 | 0 | 0 | 224 | 0 | 0 | 780 | 1,605
55,800 | 55,850 | 0 | 0 | 0 | 213 | 0 | 0 | 769 | 1,595
55,850 | 55,900 | 0 | 0 | 0 | 203 | 0 | 0 | 759 | 1,584
55,900 | 55,950 | 0 | 0 | 0 | 192 | 0 | 0 | 748 | 1,574
55,950 | 56,000 | 0 | 0 | 0 | 182 | 0 | 0 | 738 | 1,563
56,000 | 56,050 | 0 | 0 | 0 | 171 | 0 | 0 | 727 | 1,553
56,050 | 56,100 | 0 | 0 | 0 | 161 | 0 | 0 | 717 | 1,542
56,100 | 56,150 | 0 | 0 | 0 | 150 | 0 | 0 | 706 | 1,532
56,150 | 56,200 | 0 | 0 | 0 | 140 | 0 | 0 | 696 | 1,521
56,200 | 56,250 | 0 | 0 | 0 | 129 | 0 | 0 | 685 | 1,511
56,250 | 56,300 | 0 | 0 | 0 | 119 | 0 | 0 | 675 | 1,500
56,300 | 56,350 | 0 | 0 | 0 | 108 | 0 | 0 | 664 | 1,490
56,350 | 56,400 | 0 | 0 | 0 | 97 | 0 | 0 | 653 | 1,479
56,400 | 56,450 | 0 | 0 | 0 | 87 | 0 | 0 | 643 | 1,468
56,450 | 56,500 | 0 | 0 | 0 | 76 | 0 | 0 | 632 | 1,458
56,500 | 56,550 | 0 | 0 | 0 | 66 | 0 | 0 | 622 | 1,447
56,550 | 56,600 | 0 | 0 | 0 | 55 | 0 | 0 | 611 | 1,437
56,600 | 56,650 | 0 | 0 | 0 | 45 | 0 | 0 | 601 | 1,426
56,650 | 56,700 | 0 | 0 | 0 | 34 | 0 | 0 | 590 | 1,416
56,700 | 56,750 | 0 | 0 | 0 | 24 | 0 | 0 | 580 | 1,405
56,750 | 56,800 | 0 | 0 | 0 | 13 | 0 | 0 | 569 | 1,395
56,800 | 56,850 | 0 | 0 | 0 | * | 0 | 0 | 559 | 1,384
56,850 | 56,900 | 0 | 0 | 0 | 0 | 0 | 0 | 548 | 1,374
56,900 | 56,950 | 0 | 0 | 0 | 0 | 0 | 0 | 538 | 1,363
56,950 | 57,000 | 0 | 0 | 0 | 0 | 0 | 0 | 527 | 1,353
57,000 | 57,050 | 0 | 0 | 0 | 0 | 0 | 0 | 517 | 1,342
57,050 | 57,100 | 0 | 0 | 0 | 0 | 0 | 0 | 506 | 1,332
57,100 | 57,150 | 0 | 0 | 0 | 0 | 0 | 0 | 496 | 1,321
57,150 | 57,200 | 0 | 0 | 0 | 0 | 0 | 0 | 485 | 1,311
57,200 | 57,250 | 0 | 0 | 0 | 0 | 0 | 0 | 474 | 1,300
57,250 | 57,300 | 0 | 0 | 0 | 0 | 0 | 0 | 464 | 1,289
57,300 | 57,350 | 0 | 0 | 0 | 0 | 0 | 0 | 453 | 1,279
57,350 | 57,400 | 0 | 0 | 0 | 0 | 0 | 0 | 443 | 1,268
57,400 | 57,450 | 0 | 0 | 0 | 0 | 0 | 0 | 432 | 1,258
57,450 | 57,500 | 0 | 0 | 0 | 0 | 0 | 0 | 422 | 1,247
57,500 | 57,550 | 0 | 0 | 0 | 0 | 0 | 0 | 411 | 1,237
57,550 | 57,600 | 0 | 0 | 0 | 0 | 0 | 0 | 401 | 1,226
57,600 | 57,650 | 0 | 0 | 0 | 0 | 0 | 0 | 390 | 1,216
57,650 | 57,700 | 0 | 0 | 0 | 0 | 0 | 0 | 380 | 1,205
57,700 | 57,750 | 0 | 0 | 0 | 0 | 0 | 0 | 369 | 1,195
57,750 | 57,800 | 0 | 0 | 0 | 0 | 0 | 0 | 359 | 1,184
57,800 | 57,850 | 0 | 0 | 0 | 0 | 0 | 0 | 348 | 1,174
57,850 | 57,900 | 0 | 0 | 0 | 0 | 0 | 0 | 338 | 1,163
57,900 | 57,950 | 0 | 0 | 0 | 0 | 0 | 0 | 327 | 1,153
57,950 | 58,000 | 0 | 0 | 0 | 0 | 0 | 0 | 317 | 1,142
58,000 | 58,050 | 0 | 0 | 0 | 0 | 0 | 0 | 306 | 1,132
58,050 | 58,100 | 0 | 0 | 0 | 0 | 0 | 0 | 295 | 1,121
58,100 | 58,150 | 0 | 0 | 0 | 0 | 0 | 0 | 285 | 1,110
58,150 | 58,200 | 0 | 0 | 0 | 0 | 0 | 0 | 274 | 1,100
58,200 | 58,250 | 0 | 0 | 0 | 0 | 0 | 0 | 264 | 1,089
58,250 | 58,300 | 0 | 0 | 0 | 0 | 0 | 0 | 253 | 1,079
58,300 | 58,350 | 0 | 0 | 0 | 0 | 0 | 0 | 243 | 1,068
58,350 | 58,400 | 0 | 0 | 0 | 0 | 0 | 0 | 232 | 1,058
58,400 | 58,450 | 0 | 0 | 0 | 0 | 0 | 0 | 222 | 1,047
58,450 | 58,500 | 0 | 0 | 0 | 0 | 0 | 0 | 211 | 1,037
58,500 | 58,550 | 0 | 0 | 0 | 0 | 0 | 0 | 201 | 1,026
58,550 | 58,600 | 0 | 0 | 0 | 0 | 0 | 0 | 190 | 1,016
58,600 | 58,650 | 0 | 0 | 0 | 0 | 0 | 0 | 180 | 1,005
58,650 | 58,700 | 0 | 0 | 0 | 0 | 0 | 0 | 169 | 995
58,700 | 58,750 | 0 | 0 | 0 | 0 | 0 | 0 | 159 | 984
58,750 | 58,800 | 0 | 0 | 0 | 0 | 0 | 0 | 148 | 974
58,800 | 58,850 | 0 | 0 | 0 | 0 | 0 | 0 | 138 | 963
58,850 | 58,900 | 0 | 0 | 0 | 0 | 0 | 0 | 127 | 952
58,900 | 58,950 | 0 | 0 | 0 | 0 | 0 | 0 | 116 | 942
58,950 | 59,000 | 0 | 0 | 0 | 0 | 0 | 0 | 106 | 931
59,000 | 59,050 | 0 | 0 | 0 | 0 | 0 | 0 | 95 | 921
59,050 | 59,100 | 0 | 0 | 0 | 0 | 0 | 0 | 85 | 910
59,100 | 59,150 | 0 | 0 | 0 | 0 | 0 | 0 | 74 | 900
59,150 | 59,200 | 0 | 0 | 0 | 0 | 0 | 0 | 64 | 889
59,200 | 59,250 | 0 | 0 | 0 | 0 | 0 | 0 | 53 | 879
59,250 | 59,300 | 0 | 0 | 0 | 0 | 0 | 0 | 43 | 868
59,300 | 59,350 | 0 | 0 | 0 | 0 | 0 | 0 | 32 | 858
59,350 | 59,400 | 0 | 0 | 0 | 0 | 0 | 0 | 22 | 847
59,400 | 59,450 | 0 | 0 | 0 | 0 | 0 | 0 | 11 | 837
59,450 | 59,500 | 0 | 0 | 0 | 0 | 0 | 0 | ** | 826
59,500 | 59,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 816
59,550 | 59,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 805
59,600 | 59,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 795
59,650 | 59,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 784
59,700 | 59,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 773
59,750 | 59,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 763
59,800 | 59,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 752
59,850 | 59,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 742
59,900 | 59,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 731
59,950 | 60,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 721

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

*If the amount you are looking up from the worksheet is at least $56,800 but less than $56,838, and you have three qualifying children who have valid SSNs, your credit is $4.If the amount you are looking up from the worksheet is $56,838 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.

**If the amount you are looking up from the worksheet is at least $59,450 but less than $59,478, and you have two qualifying children who have valid SSNs, your credit is $3.If the amount you are looking up from the worksheet is $59,478 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.

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–

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–

60,000 — 65,000 (Scroll to find your credit.)

60,000 | 60,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 710
60,050 | 60,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 700
60,100 | 60,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 689
60,150 | 60,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 679
60,200 | 60,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 668
60,250 | 60,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 658
60,300 | 60,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 647
60,350 | 60,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 637
60,400 | 60,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 626
60,450 | 60,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 616
60,500 | 60,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 605
60,550 | 60,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 594
60,600 | 60,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 584
60,650 | 60,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 573
60,700 | 60,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 563
60,750 | 60,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 552
60,800 | 60,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 542
60,850 | 60,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 531
60,900 | 60,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 521
60,950 | 61,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 510
61,000 | 61,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 500
61,050 | 61,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 489
61,100 | 61,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 479
61,150 | 61,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 468
61,200 | 61,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 458
61,250 | 61,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 447
61,300 | 61,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 437
61,350 | 61,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 426
61,400 | 61,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 415
61,450 | 61,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 405
61,500 | 61,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 394
61,550 | 61,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 384
61,600 | 61,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 373
61,650 | 61,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 363
61,700 | 61,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 352
61,750 | 61,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 342
61,800 | 61,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 331
61,850 | 61,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 321
61,900 | 61,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 310
61,950 | 62,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 300
62,000 | 62,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 289
62,050 | 62,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 279
62,100 | 62,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 268
62,150 | 62,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 258
62,200 | 62,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 247
62,250 | 62,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 236
62,300 | 62,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 226
62,350 | 62,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 215
62,400 | 62,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 205
62,450 | 62,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 194
62,500 | 62,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 184
62,550 | 62,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 173
62,600 | 62,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 163
62,650 | 62,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 152
62,700 | 62,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 142
62,750 | 62,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 131
62,800 | 62,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 121
62,850 | 62,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 110
62,900 | 62,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100
62,950 | 63,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 89
63,000 | 63,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 79
63,050 | 63,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 68
63,100 | 63,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57
63,150 | 63,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 47
63,200 | 63,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36
63,250 | 63,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26
63,300 | 63,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15
63,350 | 63,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | *

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

*If the amount you are looking up from the worksheet is at least $63,350 but less than $63,398, and you have three qualifying children who have valid SSNs, your credit is $5.If the amount you are looking up from the worksheet is $63,398 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.

Index

A | B | C | D | E | F | G | H | I | J | L | M | N | O | P | Q | R | S | T | U | V | W

A

ABLE account Taxable distributions﻿…, Additional Tax on IRAs﻿…

Additional Medicare Tax Additional Medicare﻿…

Address change Address Change

Addresses of IRS centers reference

Adjusted gross income Total Income and Adjusted﻿…

Adoption credit Line 6c.

Adoption taxpayer identification number Adoption taxpayer identification﻿…

Aliens Nonresident aliens and﻿…

Alimony paid Lines 19a, 19b, and﻿…

Alimony received Alimony Received

Alternative minimum tax Alternative Minimum﻿…

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…

Attachments to the return Assemble Your Return

Awards Prizes and awards.

B

Bankruptcy cases, chapter 11 Chapter 11 Bankruptcy﻿…

Bequests Nontaxable income.

Blindness Blindness, 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…

Child custody Custodial and noncustodial﻿…

Child support Nontaxable income.

Child tax credits Dependents, Qualifying﻿…, Additional Child Tax﻿…

Child's requirement to file Private Delivery Services

Community property states Community Property States

Contributions to reduce debt held by the public How Do You Make a Gift﻿…

Corrective distributions Other Earned Income

D

Daycare center expenses Credit for Child and﻿…

Death of a taxpayer Death of a Taxpayer

Death of spouse Death of a Taxpayer

Dependent care benefits Taxable Dependent Care﻿…

Dependents Dependents, Qualifying﻿…

Standard deduction Line 12

Direct deposit of refund Amount Refunded to You, Line 36

Disability expenses Taxable distributions﻿…

Disclosure, Privacy Act, and Paperwork Reduction Act Notice Disclosure, Privacy﻿…

Dividends:

Nondividend distributions Ordinary Dividends

Ordinary dividends Ordinary Dividends

Qualified dividends Qualified Dividends, Tax

Divorced parents Children of divorced﻿…

Dual-status aliens Nonresident aliens and﻿…

E

Earned income credit (EIC) What Is the EIC?

Combat pay, nontaxable Definitions and Special﻿…

Education:

Credits American Opportunity﻿…, Education Credits

Expenses American Opportunity﻿…, 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 Line 12

Electric vehicles Line 6f.

Electronic filing (e-file) reference, Filing Requirements, Line Instructions for﻿…, Amount Refunded to You, Amount You Owe, Requirements for an﻿…, Assemble Your Return

Estimated tax 2023 Estimated Tax Payments, Estimated Tax Penalty, Income Tax Withholding﻿…

Excess deferrals Other Earned Income

Excess social security and tier 1 RRTA tax withheld Excess Social Security﻿…

Extension of time to file What if You Can't File﻿…, Amount Paid With Request﻿…

F

Filing requirements Filing Requirements, Private Delivery Services

Filing status, which box to check Filing Status, Qualifying Surviving﻿…

Foreign accounts and trusts Foreign accounts and﻿…

Foreign tax credit Foreign Tax Credit

Foreign-source income Foreign-Source Income

Form W-2 Missing or Incorrect﻿…

Free tax help How To Get Tax Help

G

Gambling Gambling.

General business credit Line 6a.

Gifts Nontaxable income.

Golden parachute payments Line 17k.

H

Head of household Head of Household

Health insurance deduction, self-employed Self-Employed Health﻿…

Health insurance premiums, credit for Net Premium Tax Credit

Health savings accounts Income from Form 8853, Health Savings Account﻿…, Line 8, Line 17c.

Help, tax How To Get Tax Help

Homebuyer credit, first-time First-Time Homebuyer﻿…

Household employment taxes Household Employment﻿…

How to comment on forms We Welcome Comments﻿…

How to get tax help How To Get Tax Help

I

ITINs for aliens IRS Individual Taxpayer﻿…

Identity Protection PIN Identity Protection﻿…

Identity theft Secure Your Tax Records﻿…

Income Foreign-Source Income, Other Income

Income tax withholding (federal) Line 26, Income Tax Withholding﻿…

Individual retirement arrangements (IRAs):

Contributions to IRA Deduction, Were You Covered by﻿…

Credit for contributions to Retirement Savings Contributions﻿…

Distributions from IRA Distributions

Nondeductible contributions to IRA Distributions, IRA Deduction, Were You Covered by﻿…

Individual taxpayer identification numbers IRS Individual Taxpayer﻿…

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…

Itemized deductions or standard deduction Itemized Deductions﻿…, Line 12

J

Jury duty pay Jury duty pay.

L

Life insurance Nontaxable income.

Line instructions for Forms 1040 and 1040-SR Line Instructions for﻿…, 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…

Lump-sum distributions Lump-Sum Distributions

M

Mailing addresses reference

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…

Medical insurance premiums, credit for Net Premium Tax Credit

Medicare tax, additional Additional Medicare﻿…

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…

Net operating loss Net operating loss (NOL)﻿…

Nonresident aliens Nonresident aliens and﻿…, IRS Individual Taxpayer﻿…, Nonresident Alien Spouse

O

Offsets Refund Offset

Other income Other Income, Gambling.

Other taxes Other Additional Taxes

P

Parents, divorced or separated Children of divorced﻿…

Pay taxes electronically Amount You Owe

Payments Payments, Lines 13a Through 13z﻿…

Penalty:

Early withdrawal of savings Penalty on Early Withdrawal﻿…

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…

Pensions and annuities Pensions and Annuities, Lump-Sum Distributions

Premium tax credit Net Premium Tax Credit

Presidential election $3 check-off Presidential Election﻿…

Private delivery services Private Delivery Services

Prizes Prizes and awards.

Public debt, gift to reduce the How Do You Make a Gift﻿…

Q

Qualified business income deduction Qualified Business Income﻿…

Qualified dividends Qualified Dividends, Tax

Qualified dividends and capital gain tax worksheet Tax

Qualified retirement plans, deduction for Self-Employed SEP, SIMPLE﻿…

Qualified tuition program earnings Other income., Line 8

R

Railroad retirement benefits:

Treated as a pension Fully Taxable Pensions﻿…

Treated as social security Lines 6a and 6b Social﻿…

Records, how long to keep How Long Should Records﻿…

Refund Refund, Applied to Your 2024﻿…

Refund information Refund Information

Refund offset Refund Offset

Refunds, credits, or offsets of state and local income taxes Taxable Refunds, Credits﻿…

Reservists, expenses of Line 12

Resident aliens Resident aliens.

Residential energy efficient property credit Line 5a—Residential﻿…

Retirement plan deduction, self-employed Self-Employed SEP, SIMPLE﻿…

Retirement savings contributions credit Retirement Savings Contributions﻿…

Rollovers IRA Distributions, Rollovers, Lump-Sum Distributions

Roth IRAs IRA Distributions, IRA Deduction

Rounding off to whole dollars Rounding Off to Whole﻿…

S

Saver's credit Retirement Savings Contributions﻿…

Self-employment tax:

Deduction for part of Deductible Part of Self-Employment﻿…

Separated parents Children of divorced﻿…

Signing your return Sign Your Return

Single person Single

Social security and equivalent railroad retirement benefits Lines 6a and 6b Social﻿…

Social security number Social Security Number﻿…, Social security number

Standard deduction or itemized deductions Itemized Deductions﻿…, Line 12

State and local income taxes, taxable refunds, credits, or offsets of Taxable Refunds, Credits﻿…

Statutory employees Were You a Statutory﻿…

Student loan interest deduction Student Loan Interest﻿…

Expenses Student Loan Interest﻿…

Surviving spouse, qualifying Qualifying Surviving﻿…

T

Tax Counseling for the Elderly (TCE) reference

Tax Topics Tax Topics

Tax and credits Tax and Credits, Other Additional Taxes

Figured by the IRS Tax, Credit figured by the﻿…

Other taxes:

Alternative minimum tax Alternative Minimum﻿…

IRAs and other tax-favored accounts Additional Tax on IRAs﻿…

Lump-sum distributions Lump-Sum Distributions

Recapture Line 17a.

Tax help How To Get Tax Help

Tax rate schedules reference

Taxpayer Advocate Service (TAS) reference

Third party designee Third Party Designee

Tip income Unreported Social Security﻿…

Tuition program earnings Other income., Line 8

U

Unemployment compensation Unemployment Compensation

V

Volunteer Income Tax Assistance Program (VITA) reference

W

Wages Total Amount From Form(s)﻿…

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…

Where Do You File reference

Where do you file? reference

Who must file Filing Requirements, Private Delivery Services

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…