Inst. Form 1040 (2022) — 2022 Instructions for Form 1040 — Individual Income Tax Return

Jan 20, 2023 Cat. No. 24811V
Future Developments
2022 Changes
R
INSTRUCTIONS

Form 1040 has new lines.
Schedule 1 has new lines.
Filing status name changed from

Qualifying widow(er) to Qualiﬁying surviving spouse.
For details on these and other changes, see What’s New in these instructions.
See IRS.gov and IRS.gov/Forms, and for the latest information about developments related to Forms 1040 and 1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040. Free File is the fast, safe, and free way to prepare and e-ﬁle your taxes. See IRS.gov/FreeFile.
Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments.
Including the instructions for
Schedules 1 through 3
1040 (and
1040-SR)
2022
TAX YEAR
Department of the Treasury Internal Revenue Service www.irs.gov
Table of Contents
Contents Page
Department
What's New … 6 of the
Treasury
Filing Requirements … 8
Internal Do You Have To File? … 8
Revenue
When and Where Should You File? … 8
Service
Line Instructions for Forms 1040 and
1040-SR … 12
Filing Status … 12
Name and Address … 14
Social Security Number (SSN) … 14
Dependents, Qualifying Child for
Child Tax Credit, and Credit for
Other Dependents … 17
Income … 23
Total Income and Adjusted Gross
Income … 31
Tax and Credits … 31
Payments … 37
Refund … 56
Amount You Owe … 58
Contents Page
Sign Your Return … 60
Assemble Your Return … 62
2022 Tax Table … 63
General Information … 76
Refund Information … 82
Instructions for Schedule 1 … 83
Instructions for Schedule 2 … 95
Instructions for Schedule 3 … 100
Tax Topics … 104
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice … 106
Major Categories of Federal Income and
Outlays for Fiscal Year 2021 … 108
Index … 110
Form 1040 and 1040-SR
Helpful Hints
For 2022, you will use Form 1040 or, if you were born before January 2, 1958, you have the option to use Form 1040-SR.
You may only need to ﬁle Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through

However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide to which schedule(s) you will need to ﬁle based on your circumstances. See the instructions for the schedules for more information.

If you e-ﬁle your return, the software you use will generally determine which schedules you need.
IF YOU...
Have additional income, such as business or farm income or loss, unemployment compensation, or prize or award money.
Have any adjustments to income, such as student loan interest, self-employment tax, or educator expenses.
Owe alternative minimum tax (AMT) or need to make an excess advance premium tax credit repayment.
Owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other qualiﬁed retirement plans and tax-favored accounts.
Can claim a nonrefundable credit (other than the child tax credit or the credit for other dependents), such as the foreign tax credit, education credits, or general business credit.
Can claim a refundable credit (other than the earned income credit, American opportunity credit, or additional child tax credit), such as the net premium tax credit or qualiﬁed sick and family leave credits from Schedule H.
Have other payments, such as an amount paid with a request for an extension to ﬁle or excess social security tax withheld.
THEN USE...
Schedule 1, Part I
Schedule 1, Part II
Schedule 2, Part I
Schedule 2, Part II
Schedule 3, Part I
Schedule 3, Part II
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 - We Are Here to Help You. 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 ten 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 the Taxpayer Advocate Service help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).
Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer Advocacy Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service. Contact TAP at
ImproveIRS.org.
Affordable Care Act—What You Need To Know
Requirement To Reconcile Advance Payments of the Premium Tax Credit
The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company.
If you or a family member enrolled in health insurance through the Marketplace and advance payments of the premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach
Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.
The Marketplace is required to send Form 1095-A by January 31, 2023, listing the advance payments and other information you need to complete Form 8962.

You will need Form 1095-A from the Marketplace.
Complete Form 8962 to claim the credit and to reconcile your advance credit payments.
Include Form 8962 with your Form 1040, Form 1040-SR, or Form 1040-NR. (Don’t include Form 1095-A.)

Health Coverage Reporting
If you or someone in your family was an employee in 2022, the employer may be required to send you Form 1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if so, information about the offer. You should receive Form 1095-C by early March 2023. This information may be relevant if you purchased health insurance coverage for 2022 through the Health Insurance Marketplace and wish to claim the premium tax credit on Schedule 3, line 9. However, you don’t need to wait to receive this form to file your return. You may rely on other information received from your employer. If you don’t wish to claim the premium tax credit for 2022, you don’t need the information in Part II of Form 1095-C. For more information on who is eligible for the premium tax credit, see the Instructions for Form 8962.
Reminder: Health care coverage. If you need health care coverage, go to www. HealthCare.gov to learn about health insurance options for you and your family, how to buy health insurance, and how you might qualify to get ﬁnancial assistance to buy health insurance.
For information about any additional changes to the 2022 tax law or any other devel-What's New opments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/
Due date of return. File Form 1040 or
1040-SR by April 18, 2023. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia – even if you don’t live in the District of Columbia.
Filing status name changed to qualifying surviving spouse. The filing status qualifying widow(er) is now called qualifying surviving spouse. The rules for the filing status have not changed. The same rules that applied for qualifying widow(er) apply to qualifying surviving spouse. See Qualifying surviving spouse, later.
Standard deduction amount increased. For 2022, the standard deduction amount has been increased for all filers. The amounts are:

Single or Married filing separately—$12,950.
Married filing jointly or Qualifying surviving spouse—$25,900.
Head of household—$19,400.

New lines 1a through 1z on Form
1040 and 1040-SR. This year line 1 is expanded and there are new lines 1a through 1z. Some amounts that in prior years were reported on Form 1040 and Form 1040-SR are now reported on Schedule 1.

Scholarship and fellowship grants that were not reported to you on Form W-2 are now reported on Schedule 1, line 8r.
Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan are now reported on Schedule 1, line 8t.
Wages earned while incarcerated are now reported on Schedule 1, line 8u.

New line 6c on Form 1040 and
1040-SR. A checkbox was added on line 6c. Taxpayers who elect to use the lump-sum election method for their benefits will check this box. See Line 6c, later.
Nontaxable Medicaid waiver payments on Schedule 1. For 2021, nontaxable amounts of Medicaid waiver payments reported on Form 1040, line 1, Form1040. were excluded from income on Schedule 1, line 8z. For 2022, nontaxable amounts will be excluded on Schedule 1, line 8s.
Nontaxable combat pay election. For
2021, individuals elected to include their nontaxable combat pay in their earned income when figuring the earned income credit (EIC) by reporting it on Form 1040 or 1040-SR, line 27b. For 2022, they will make this election by reporting nontaxable combat pay on Form 1040 or 1040-SR, line 1i.
Credits for sick and family leave for certain self-employed individuals are not available. Self-employed individuals can no longer claim these credits.
Health coverage tax credit is not available. The health coverage tax credit was not extended. The credit is not available after 2021.
Credit for child and dependent care expenses. The changes to the credit for child and dependent care expenses implemented by the American Rescue Plan Act of 2021 (ARP), were not extended.
For 2022, the credit for the child and dependent care expenses is nonrefundable.
The dollar limit on qualifying expenses is $3,000 for one qualifying person and $6,000 for two or more qualifying persons. The maximum credit amount allowed is 35% of your employment-related expenses. For more information, see the Instructions for Form 2441 and Pub.
503.
Child tax credit and additional child tax credit. Many changes to the child tax credit (CTC) implemented by ARP were not extended. For 2022,

The initial credit amount of the

CTC is $2,000 for each qualifying child.

The amount of CTC that can be claimed as a refundable credit is limited as it was in 2020, except the maximum additional child tax credit (ACTC) amount has increased to $1,500 for each qualifying child.
A child must be under age 17 at the end of 2022 to be a qualifying child.
Bona fide residents of Puerto Rico are no longer required to have three or more qualifying children to be eligible to claim the ACTC. Bona fide residents of Puerto Rico may be eligible to claim the ACTC if they have one or more qualifying children.
For more information, see the Instructions for Schedule 8812 (Form 1040).

Changes to the earned income credit
(EIC). The enhancements for taxpayers without a qualifying child that applied for 2021 don’t apply for 2022. This means, to claim the EIC without a qualifying child in 2022 you must be at least age 25 but under age 65 at the end of

If you are married and filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2022. It doesn’t matter which spouse meets the age requirement, as long as one of the spouses does.

Reporting requirements for Form
1099-K. Form 1099-K is issued by third party settlement organizations and credit card companies to report payment transactions made to you for goods and services.
You must report all income on your tax return unless excluded by law, whether you received the income electronically or not, and whether you received a Form 1099-K or not. The box 1a and other amounts reported on Form 1099-K are additional pieces of information to help determine the correct amounts to report on your return.
If you received a Form 1099-K that shows payments you didn’t receive or is otherwise incorrect, contact the Form 1099-K issuer. Don’t contact the IRS; the IRS can’t correct an incorrect Form 1099-K. If you can’t get it corrected, or you sold a personal item at a loss, see the instructions for Schedule 1, lines 8z and 24z, later, for more reporting information.
All IRS information about Form
1099-K is available by going to IRS.gov/
1099K.
Free Software Options for Doing Your Taxes
Why have 49 million Americans used Free File?

Security—Free File uses the latest encryption technology to safeguard your information.
Flexible Payments—File early; pay by April 18, 2023 (for most people).
Greater Accuracy—Fewer errors mean faster processing.
Quick Receipt—Get an acknowledgment that your return was received and accepted.
Go Green—Reduce the amount of paper used.
It’s Free—through IRS.gov/FreeFile.
Faster Refunds—Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e-ﬁle.

Do Your Taxes for Free
If your adjusted gross income was $73,000 or less in 2022, you can use free tax software to prepare and e-ﬁle your tax return.
Earned more? Use Free File Fillable Forms.
Free File. This public–private partnership, between the IRS and tax software providers, makes approximately a dozen brand-name commercial software products and e-ﬁle available for free. Seventy percent of the nation’s taxpayers are eligible.
Just visit IRS.gov/FreeFile for details. Free File combines all the beneﬁts of e-ﬁle and easy-to-use software at no cost. Guided questions will help ensure you get all the tax credits and deductions you are due. It’s fast, safe, and free.
You can review each software provider’s criteria for free usage or use an online tool to ﬁnd which free software products match your situation. Some software providers offer state tax return preparation for free.
Free File Fillable Forms. The IRS offers electronic versions of IRS paper forms that can also be e-ﬁled for free. Free File Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File Fillable Forms does basic math calculations. It supports only federal tax forms.
Free Tax Help Available Nationwide
Volunteers are available in communities nationwide providing free tax assistance to low-to-moderate income (generally under $60,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and electronically ﬁle their own tax return with the assistance of an IRS-certiﬁed volunteer.
See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov (Keyword: VITA) for a VITA/TCE site near you!
IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at IRS.gov/Forms.
Make your tax payments online—it’s easy.
You can make payments online, by phone, or from a mobile device. Paying online is safe and secure; it puts you in control of paying your tax bill and gives you peace of mind. You determine the payment date, and you will receive an immediate conﬁrmation from the IRS. Go to IRS.gov/Payments to see all your online payment options.
These rules apply to all U.S. citizens, regardless of where they live, and resident ali-
Filing
Requirements ens.
Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details.
Do You Have To
File?
Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file.
Even if you do not otherwise have to file a return, you TIP 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 2022 and advance payments of the premium tax credit were made for this coverage, you must file a 2022 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 2022 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 2022 or was a full-time student under age 24 at the end of 2022. 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, 1999, is considered to be age 24 at the end of

Do not use Form 8814 for such a child.

Resident aliens. These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.
Nonresident aliens and dual-status aliens. These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.

You were married to a U.S. citizen or resident alien at the end of 2022.
You elected to be taxed as a resident alien.

See Pub. 519 for details.
Specific rules apply to deter-
! mine if you are a resident alien, nonresident alien, or dual-sta-CAUTION tus 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 18,

The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia – even if you don’t live in the District of Columbia. 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 TIP address for mailing your return. Use these addresses for Forms 1040 or 1040-SR filed in 2023. The address for returns filed after 2023 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. For details, see Form 4868. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return.
An automatic 6-month exten-
! sion to file doesn't extend the time to pay your tax. If you CAUTION don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.
If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.

You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.
You are in military or naval service on duty outside the United States and Puerto Rico.

This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax.
You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2023, you file Form 4868. This 4-month extension of time to file doesn't extend the time to pay your tax. See Form 4868.
Private Delivery Services
If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the “timely mailing treated as timely filing/ paying” rule for tax returns and payments. These private delivery services include only the following.

DHL Express 9:00, DHL Express

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

UPS Next Day Air Early A.M.,

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

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

To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/
PDSStreetAddresses. The private delivery service can tell you how to get written proof of the mailing date.
Chart A—For Most People
IF your filing status is . . .
AND at the end of 2022 you were* . . .
THEN file a return if your gross income was at least . . .
Single under 65
65 or older
$12,950
14,700
Married filing jointly* under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) $25,900 27,300 28,700 Married filing separately any age $5 Head of household under 65 65 or older $19,400 21,150 Qualifying surviving spouse under 65 65 or older $25,900 27,300 *If you were born on January 1, 1958, you are considered to be age 65 at the end of 2022. (If your spouse died in 2022 or if you are preparing a return for someone who died in 2022, 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 2022, 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 2022 (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 $1,150.
Your earned income was over $12,950.
Your gross income was more than the larger of—
$1,150, or
Your earned income (up to $12,550) plus $400.

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

Your unearned income was over $2,900 ($4,650 if 65 or older and blind).
Your earned income was over $14,700 ($16,450 if 65 or older and blind).
Your gross income was more than the larger of—
$2,900 ($4,650 if 65 or older and blind), or
Your earned income (up to $12,550) plus $2,150 ($3,900 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 $1,150.
Your earned income was over $12,950.
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—
$1,150, or
Your earned income (up to $12,550) plus $400.

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

Your unearned income was over $2,550 ($3,950 if 65 or older and blind).
Your earned income was over $14,350 ($15,750 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—
$2,550 ($3,950 if 65 or older and blind), or
Your earned income (up to $12,550) plus $1,800 ($3,200 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 2022.

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.
You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.
You had net earnings from self-employment of at least $400.
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.
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.
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).

Also see the instructions for Schedule 1 through Schedule 3 that follow the
Line
Form 1040 and 1040-SR instructions.
Instructions
!
CAUTION
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. for
What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if Forms 1040 you were born before January 2, 1958.
Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1 through December 31, 2022, write “Tax Year” and the beginning and ending months and 1040-SR of your fiscal year in the top margin 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.

# 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 TIP the one that will give you the lowest tax.
Single
You can check the “Single” box at the top of Form 1040 or 1040-SR if any of the following was true on December 31, 2022.

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 2022, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box.
You were widowed before January

1, 2022, and didn't remarry before the end of 2022. 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

2022, even if you didn't live with your spouse at the end of 2022.

Your spouse died in 2022 and you didn't remarry in 2022.
You were married at the end of

2022 and your spouse died in 2023 before filing a 2022 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 2022, 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 2022, 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.
You may be able to file as head of household if you had a child TIP living with you and you lived apart from your spouse during the last 6 months of 2022. 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 2022. But if, at the end of 2022, 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 2022 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 2022 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: a. 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; b. Any person who is your dependent only because the person lived with you for all of 2022; or c. 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 2022 return.
Your qualifying child who, even though you are the custodial parent, isn't your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later.

If the child isn't claimed as your dependent, enter the child's name in the entry space below the filing status checkboxes. If you don’t enter the name, it will take us longer to process your return.
Qualifying child. To find out if someone is your qualifying child, see Step 1 under Who Qualifies as Your Dependent, later.
Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent, later.
The dependents you claim are those you list by name and SSN TIP 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 2022, 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 2022, the person was lawfully placed with you for legal adoption by you in 2022, or the person was an eligible foster child placed with you during 2022, the person is considered to have lived with you for more than half of 2022 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 2022.
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 2022, you are considered unmarried if all of the following apply.

You lived apart from your spouse for the last 6 months of 2022. 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 2022.
Your home was the main home of your child, stepchild, or foster child for more than half of 2022 (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 2022 if all of the following apply.

Your spouse died in 2020 or 2021 and you didn't remarry before the end of 2022.
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 2022: a. The child had gross income of $4,400 or more, b. The child filed a joint return, or c. 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 2022. 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 2022, you can't file as qualifying surviving spouse. Instead, see the instructions for Married Filing Jointly, earlier.
Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent, later.
The dependents you claim are those you list by name and SSN TIP 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 2022 if the child was born or died in 2022 and your home was the child's home for the entire time the child was alive. Similarly, if you adopted the child in 2022, or the child was lawfully placed with you for legal adoption by you in 2022, the child is considered to have lived with you for all of 2022 if your main home was this child's main home for the entire time since the child was adopted or placed with you in 2022.
Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.
Name and Address
Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name in the entry space below the filing status checkboxes instead of below your name.
If you filed a joint return for
2021 and you are filing a joint
TIP return for 2022 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2021 return.
Name Change
If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.
Address Change
If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.
P.O. Box
Enter your box number only if your post office doesn't deliver mail to your home.
Foreign Address
If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name.
Follow the country’s practice for entering the postal code and the name of the province, county, or state.
Death of a Taxpayer
See Death of a Taxpayer under General
Information, later.
Social Security
Number (SSN)
An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at SSA.gov/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 2019, 2020, or 2021, it expired at the end of 2022 and must be renewed if you need to file a federal tax return in 2023. 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 re-TIP newed if you need to file a tax return in 2023. 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 2019, 2020, or 2021.
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.
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 2022, you (a) received (as a reward, award, or payment for property or services); or (b) sold, exchanged, gifted, or otherwise disposed of a digital asset (or any financial interest in any digital asset).
For example, check “Yes” if at any time during 2022 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;
Transferred digital assets for free

(without receiving any consideration) as a bona fide gift; 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 2022, 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 2022, you disposed of any digital asset, which you held as a capital asset, through a sale, trade, exchange, payment, gift, or other transfer, check “Yes” and use (a) Form 8949 to calculate your capital gain or loss and report that gain or loss on Schedule D (Form 1040) or
(b) Form 709 in the case of gifts.
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).
Standard Deduction
If you are filing Form 1040-SR, you can find a Standard De-TIP duction 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 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 2022 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, 1958, or were blind at the end of 2022, 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 2022. If your spouse was born before January 2, 1958, but died in 2022 before reaching age 65, don’t check the box that says “Spouse was born before January 2, 1958.” 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, 1957, and died on February
13, 2022. 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, 2022, your spouse isn't considered age 65.
Don’t check the box.
Death of taxpayer in 2022. If you are preparing a return for someone who died in 2022, see Pub. 501 before completing the standard deduction information.
Blindness
If you weren’t totally blind as of December 31, 2022, 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, 1958, or was blind at the end of 2022, 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
TIP
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 2022 return (including extensions). If an ITIN is applied for on or before the due date of a 2022 return (including extensions) and the IRS issues an ITIN as result of the application, the IRS will consider the ITIN as issued on or before the due date of the return.
Do You Have a Qualifying
Step 1
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) AND was ...
Under age 19 at the end of 2022 and younger than you (or your spouse if filing jointly) or Under age 24 at the end of 2022, a student (defined later), and younger than you (or your spouse if filing jointly) or Any age and permanently and totally disabled (defined later)
AND
Who didn't provide over half of their own support for 2022 (see Pub. 501)
AND
Who isn't filing a joint return for 2022 or is filing a joint return for 2022 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples)
AND
Who lived with you for more than half of 2022. 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 2022, see !
Qualifying child of more than one person, later.
CAUTION

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

Yes. Go to Step 2. No. Go to Step 4.
Is Your Qualifying Child Your
Step 2
Dependent?

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.)
Was the child under age 17 at the end of 2022?

Yes. Continue No.
STOP

You can't claim this child as a dependent.

Was the child married?

Yes. See Married No. Continue person, later.

Could you, or your spouse if filing jointly, be claimed as a

Yes. Continue

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.

Did this child have an SSN valid for employment issued dependent on someone else's 2022 tax return? (If the person before the due date of your 2022 return (including who could claim you on their 2022 tax return is not required extensions)? (See Social Security Number, later.) to file, and isn't filing a 2022 tax return or is filing a 2022

Yes. You can claim the return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) See Steps 1, 2, and 4.
No. You can claim this
Yes.
STOP child as a dependent.
You can't claim any
Complete columns (1) dependents. Complete through (3) of the child tax credit for this person. Check the “Child tax credit” box in column (4) of the Dependents section on No.
STOP
You can claim the credit for other dependents for this child. Check the “Credit for other dependents” box in page 1 of Form 1040 or the rest of Form 1040 or Dependents section on 1040-SR and any page 1 of Form 1040 or applicable schedules.
1040-SR for this child.
Then, go to Step 3.
Does Your Qualifying Child

# Step 3 Qualify You for the Child Tax

Credit or Credit for Other
Dependents?

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. Continue No.
STOP

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

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. Continue No.
STOP

You can’t claim the child tax credit or the credit for other dependents for this child.
1040-SR for this person. column (4) of the
Dependents section on page 1 of Form 1040 or
1040-SR for this person.
Is Your Qualifying Relative
Step 4
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.
AND
Who wasn't a qualifying child (see Step 1) of any taxpayer for 2022. 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.
AND
Who had gross income of less than $4,400 in 2022. If the person was permanently and totally disabled, see Exception to gross income test, later.
AND
For whom you provided over half of the person’s support in 2022. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped child, later.

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

Yes. Continue No.
STOP

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. Continue No.
STOP

You can't claim this person as a dependent.

Was your qualifying relative married?

Yes. See Married No. Continue person, later.

Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2022 tax return? (If the person who could claim you on their 2022 tax return is not required to file, and isn't filing a 2022 tax return or is filing a 2022 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) See Steps 1, 2, and 4.

No. You can claim this
Yes.
STOP person as a dependent.
You can't claim any
Complete columns (1) dependents. Complete through (3) of the the rest of Form 1040 or Dependents section on 1040-SR and any page 1 of Form 1040 or applicable schedules.
1040-SR. Then, go to

# Step 5. Does Your Qualifying Relative

# Step 5 Qualify You for the Credit for

Other Dependents?

Did your qualifying relative have an SSN, ITIN, or ATIN issued on or before the due date of your 2022 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. Continue No.
STOP

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

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 No.
STOP the credit for other
You can’t claim the dependents for this credit for other dependent. Check the dependents for this “Credit for other qualifying relative. dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.
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 2022 (whether or not they are or were married).
The child received over half of the child’s support for 2022 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 2022.
Either of the following applies. a. The custodial parent signs Form 8332 or a substantially similar statement that they won't claim the child as a dependent for 2022, 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. b. 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 2022.

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 2022. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.
Post-1984 and pre-2009 decree or agreement. The decree or agreement must state all three of the following.

The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
The other parent won't claim the child as a dependent.
The years for which the claim is released.

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

Cover page (include the other parent's SSN on that page).
The pages that include all the information identified in (1) through (3) above.
Signature page with the other parent's signature and date of agreement.

You must include the required information even if you
! filed it with your return in an earlier year.
CAUTION
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 2022, the person is considered to have lived with you for more than half of 2022 if your home was this person's home for more than half the time the person was alive in 2022. If the person meets all other requirements to be your qualifying child but you adopted the person in 2022, the person was lawfully placed with you for legal adoption by you in 2022, or the person was an eligible foster child placed with you during 2022, the person is considered to have lived with you for more than half of 2022 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 2022.
Any other person is considered to have lived with you for all of 2022 if the person was born or died in 2022 and your home was this person's home for the entire time the person was alive in 2022 or if you adopted the person in 2022, the person was lawfully placed with you for legal adoption by you in 2022, or the person was an eligible foster child placed with you during 2022 and your main home was the person's main home for the entire time since the person was adopted or placed with you in 2022.
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 2022, 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 2022. 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 2022.
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 2022.
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 2022, 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 2022 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 2022 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 2022 return (including extensions), you can't claim the child tax credit or the credit for other dependents on your original or an amended 2022 return.
If you apply for an ITIN on or before the due date of your 2022 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 2022 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
The forgiveness of a PPP Loan creates tax-exempt income, so 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.
Rev. Proc. 2021-48, 2021-49 I.R.B.
835, permits taxpayers to treat tax-exempt income resulting from the forgiveness of a PPP Loan as received or accrued: (1) as, and to the extent that, eligible expenses are paid or incurred; (2) when you apply for forgiveness of the PPP Loan; or (3) when forgiveness of the PPP Loan is granted. If you have tax-exempt income resulting from the forgiveness of a PPP Loan, attach a statement to your return reporting each taxable year for which you are applying
Rev. Proc. 2021-48, and which section of Rev. Proc. 2021-48 you are applying—either section 3.01(1), (2), or (3).
Any statement should include the following information for each PPP Loan:

Your name, address, and ITIN or

SSN;

A statement that you are applying or applied section 3.01(1), (2), or (3) of

Rev. Proc. 2021-48, and for what taxable year;

The amount of tax-exempt income from forgiveness of the PPP Loan that you are treating as received or accrued and for what taxable year; and
Whether forgiveness of the PPP

Loan has been granted as of the date you file your return.
Write “RP2021-48” at the top of your attached statement.
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.

Foreign financial assets. If you had foreign financial assets in 2022, 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 in-CAUTION structions 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, you will now report CAUTION these amounts on Schedule 1, line 8u.
Do not report those wages on line 1a.
See the instructions for Schedule 1, line 8u.
If you received a pension or an-
! nuity from a nonqualified deferred compensation plan or a CAUTION 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 $2,400 in 2022. 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 unre-CAUTION ported 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 2022.

# 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 TIP reported to you on Form W-2, you will now 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 2022 under all plans was more than $20,500 (excluding catch-up contributions as explained later), include the excess on line 1h. This limit is (a) $14,000 if you have only SIMPLE plans, or (b) $23,500 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 2022, your employer may have allowed an additional deferral (catch-up contributions) of up to $6,500 ($3,000 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals.
You can't deduct the amount
! deferred. It isn't included as income in box 1 of your Form
CAUTION
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, 2023. 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 re-
! lated to the forgiveness of PPP
Loans on this line.
CAUTION

# 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 2022 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 2022 income. For details, see Pub. 550.
If you get a 2022 Form
1099-INT for U.S. savings bond
TIP interest that includes amounts you reported before 2022, 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, 2022. 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, 2022, through August 11, 2022). The 121-day period began on May 17, 2022 (60 days before the ex-dividend date), and ended on September 14, 2022. 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, 2022 (the day before the ex-dividend date), and you sold the stock on September 16, 2022. You held the stock for 63 days (from July 16, 2022, through September 16, 2022). 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, 2022, through September 14, 2022).
Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2022. 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, 2022. 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 Work-TIP sheet 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 TIP 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.
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 2023, include a statement explaining what you did.
Exception 2. If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b.

You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2022 or an earlier year. If you made nondeductible contributions to these IRAs for 2022, 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. a. 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. b. Distribution code Q is shown in box 7 of Form 1099-R.
You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2022.
You had a 2021 or 2022 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 2022.
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. (On a joint return, your spouse can also have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590-B for details.
You can't claim a charitable
! contribution deduction for any
QCD not included in your in-
CAUTION come.
Exception 4. If all or part of the distribution is a health savings account (HSA) funding distribution (HFD), enter the total distribution on line 4a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 4b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that isn't an HFD on line 4b unless Exception 2 applies to that part. Enter “HFD” next to line 4b.
An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you can generally elect to exclude an HFD from your income once in your lifetime. You can't exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.
The amount of an HFD reduces
! the amount you can contribute to your HSA for the year. If you CAUTION fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III.
More than one exception applies. If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 4b. For example: “Line 4b – $1,000 Rollover and $500 HFD.” But you do not need to attach a statement if only Exception 2 and one other exception apply.
More than one distribution. If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 4b. Enter the total amount of those distributions on line 4a.
You may have to pay an addi-
! tional tax if you received an early distribution from your
CAUTION
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
TIP 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 2022. 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.

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), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract.
You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from a plan maintained by the employer from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums or $3,000. You can make this election only for amounts that would otherwise be included in your income.
An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan.
If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded.
The amount shown in box 2a of Form
1099-R doesn't reflect the exclusion. Report your total distributions on line 5a and the taxable amount on line 5b. Enter “PSO” next to line 5b.
If you are retired on disability and reporting your disability pension on line 1h, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to line 1h.
Payments when you are disabled. If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat those payments as disability payments. The payments must be reported as a pension or annuity.
You must include in your income any amounts that you received that you would have received in retirement had you not become disabled as a result of a terrorist attack. Include in your income any payments you receive from a 401(k), pension, or other retirement plan to the extent that you would have received the amount at the same or later time regardless of whether you had become disabled.
Example. Taxpayer J, a contractor, was disabled as a direct result of participating in efforts to clean up the World Trade Center. J is eligible for compensation by the September 11 Victim Compensation Fund. J began receiving a disability pension at age 55 when J could no longer continue working because of J’s disability. Under J’s pension plan, at age 55, J is entitled to an early retirement benefit of $2,500. If J waits until age 62, normal retirement age under the plan, J 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 J's case equals $3,000 per month. Until J turns age 62, J can exclude $500 of the 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. J must report the remaining $2,500 of monthly pension benefit as taxable. For each month after J turns age 62, J 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. a. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity. b. 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 Serv-
! ice retirement benefits and you chose the alternative annuity CAUTION 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 Simplified Method Worksheet—Lines 5a and 5b Keep for Your Records Before you begin: If you are the beneﬁciary of a deceased employee or former employee who died before August 21, 1996, include any death beneﬁt exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
More than one pension or annuity. If you had more than one partially taxable pension or annuity, ﬁgure the taxable part of each separately. Enter the total of the taxable parts on Form 1040 or 1040-SR, line 5b. Enter the total pension or annuity payments received in 2022 on Form 1040 or 1040-SR, line 5a.

Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040 or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

1040-SR, line 5a

Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . .

2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3.

Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneﬁciary, enter the appropriate number from Table 2 below . . . . . . . . . . . . . . . . . . . . .

Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . .

Multiply line 4 by the number of months for which this year’s payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.

Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . .
5.

Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year’s worksheet . . . . . .

Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . .

Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040 or 1040-SR, line 5b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If you are a retired public safety ofﬁcer, see Insurance Premiums for Retired Public Safety Ofﬁcers before entering an amount on line 5b . . . . . . . . . . . . . . . . . . . . . . 9.

Was your annuity starting date before 1987? Yes. STOP Do not complete the rest of this worksheet.

No. Add lines 6 and 8. This is the amount you have recovered tax free through 2022. You will need this number if you need to ﬁll out this worksheet next year . . . . . . . . . . . . . . . . .
10.

Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won’t have to complete this worksheet next year. The payments you receive next year will generally be fully taxable . . . . . . . .

11.
Table 1 for Line 3 Above
AND your annuity starting date was—
IF the age at annuity starting before November 19, 1996, after November 18, 1996, date was . . . enter on line 3 . . . enter on line 3 . . .
55 or under 300 360
56–60 260 310
61–65 240 260
66–70 170 210
71 or older 120 160
Table 2 for Line 3 Above
IF the combined ages at annuity starting date were . . . THEN enter on line 3 . . .
110 or under 410
111–120 360
121–130 310
131–140 260
141 or older 210 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,
TIP
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

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 2022 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 2022 and your total repayments (box 4) were more than your total benefits for 2022 (box 3). None of your benefits are taxable for 2022. Also, if your total repayments in 2022 exceed your total benefits received in 2022 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
TIP 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. Taxpayer X, a firefighter, was disabled as a direct result of the September 11 terrorist attack on the World Trade Center. X began receiving Social Security Disability Insurance
(SSDI) benefits at age 54. X's full retirement age for social security retirement benefits is age 66. X's birthday is April

In the year X turned 66, X received

$1,500 per month in benefits from the
Social Security Administration (for a total of $18,000). Because X became eligible for a full retirement benefit in May, the month after X turned 66, X can exclude only four months (January through April) of their annual benefit from their income ($6,000). X must report the remaining $12,000 on line 6a. X 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, TIP 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 accured 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.

# 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 2022 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

2021;

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 Divi-TIP dends 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 elec-
! tion and are taking a deduction under section 250 with respect CAUTION to any income inclusions under section 951 or 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 TIP list your or your spouse's name and SSN in the Dependents section of their return.
Exception 2—Born before January 2,
1958, 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, 1958, 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,

1958.

You are blind.
Spouse was born before January 2,

1958.

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, 1958, or were blind.
Exception 4—Increased standard deduction for net qualified disaster loss.
Social Security Benefits Worksheet—Lines 6a and 6b
Keep for Your Records
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 2022, 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.
Before you begin:

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.
Multiply line 1 by 50% (0.50) …

Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 … 3.
Enter the amount, if any, from Form 1040 or 1040-SR, line 2a … 4.
Combine lines 2, 3, and 4 …

Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 … 6.
Is the amount on line 6 less than the amount on line 5?

No.
STOP
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.

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 2022, enter $25,000 … 8.
Married filing separately and you lived with your spouse at any time in 2022, skip lines 8 through 15; multiply line 7 by 85% (0.85) and enter the result on line 16. Then, go to line 17
Is the amount on line 8 less than the amount on line 7?

No.
STOP
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 2022, be sure you entered “D” to the right of the word “benefits” on line 6a.
Yes. Subtract line 8 from line 7 … 9.

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 2022 … 10.
Subtract line 10 from line 9. If zero or less, enter -0- … 11.
Enter the smaller of line 9 or line 10 … 12.
Enter one-half of line 12 … 13.
Enter the smaller of line 2 or line 13 … 14.
Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- … 15.
Add lines 14 and 15 … 16.
Multiply line 1 by 85% (0.85) … 17.
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.

TIP
If any of your benefits are taxable for 2022 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.
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.

# 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 2022 taxable income before the qualified business income deduction is less than or equal to $170,050 ($340,100 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 2022 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 net 965 inclusion and made an election to defer your net 965 tax liability under section 965(i), check box 3 and enter (as a negative number) the amount of the deferred net 965 tax liability and “965” on the line next to that box.
Triggering event under section

965(i). If you had a triggering event under section 965(i) during the year and did not enter into a transfer agreement, check box 3 and enter the amount of the triggered deferred net 965 tax liability and enter “965INC” on the line next to 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 $2,300 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 $2,300 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: a. Under age 18 at the end of 2022, b. Age 18 at the end of 2022 and didn't have earned income that was more than half of your support, or c. A full-time student at least age 19 but under age 24 at the end of 2022 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 2022.
You don’t file a joint return in

2022.
A child born on January 1, 2005, is considered to be age 18 at the end of 2022; a child born on January 1, 2004, is considered to be age 19 at the end of 2022; and a child born on January 1, 1999, is considered to be age 24 at the end of 2022.
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.
Standard Deduction Worksheet for Dependents—Line 12
Keep for Your Records
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.

Check if:

You were born before January 2, 1958.
You are blind.
Spouse was born before January 2, 1958.
Spouse is blind.
Total number of boxes checked … 1.

Is your earned income* more than $750?

Yes. Add $400 to your earned income. Enter the total.
… 2.
No. Enter $1,150.

Enter the amount shown below for your filing status.
Single or married filing separately—$12,950
Married filing jointly—$25,900
Head of household—$19,400 … 3.
Standard deduction. a. Enter the smaller of line 2 or line 3. If born after January 1, 1958, 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, 1958, or blind, multiply the number on line 1 by $1,400 ($1,750 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, 1958, 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, 1958.
Spouse was born before January 2, 1958.
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
$14,700
16,450
Married filing jointly
1
2
3
4
$27,300
28,700
30,100
31,500
Qualifying surviving spouse
1
2
$27,300
28,700
Married filing separately*
1
2
3
4
$14,350
15,750
17,150
18,550
Head of household
1
2
$21,150
22,900

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.

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

You reported qualified dividends on Form 1040 or 1040-SR, line 3a.
You don’t have to file Schedule D and you reported capital gain distributions on Form 1040 or 1040-SR, line 7.
You are filing Schedule D, and

Schedule D, lines 15 and 16, are both more than zero.
But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead.
Schedule J. If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J.
Foreign Earned Income Tax Worksheet. If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555, you must figure your tax using the Foreign Earned Income Tax Worksheet.
Foreign Earned Income Tax Worksheet—Line 16
Keep for Your Records
CAUTION
!
If Form 1040 or 1040-SR, line 15, is zero, don’t complete this worksheet.

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.

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.

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.

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.
Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.

3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for
Schedule D (Form 1040).
Qualified Dividends and Capital Gain Tax Worksheet—Line 16
Keep for Your Records
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.
Before you begin:

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.
Enter the amount from Form 1040 or 1040-SR, line 3a* … 2.
Are you filing Schedule D?*

Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or 16 is blank or a loss, enter -0-. 3.
No. Enter the amount from Form 1040 or
1040-SR, line 7.

Add lines 2 and 3 …

Subtract line 4 from line 1. If zero or less, enter -0- … 5.
Enter:

$41,675 if single or married filing separately, $83,350 if married filing jointly or qualifying surviving spouse, $55,800 if head of household.
… 6.

Enter the smaller of line 1 or line 6 …

Enter the smaller of line 5 or line 7 …

Subtract line 8 from line 7. This amount is taxed at 0% … 9.
Enter the smaller of line 1 or line 4 … 10.
Enter the amount from line 9 … 11.
Subtract line 11 from line 10 … 12.
Enter:

$459,750 if single,
$258,600 if married filing separately,
$517,200 if married filing jointly or qualifying surviving spouse, $488,500 if head of household.
… 13.

Enter the smaller of line 1 or line 13 … 14.
Add lines 5 and 9 … 15.
Subtract line 15 from line 14. If zero or less, enter -0- … 16.
Enter the smaller of line 12 or line 16 … 17.
Multiply line 17 by 15% (0.15) … 18.
Add lines 9 and 17 … 19.
Subtract line 19 from line 10 … 20.
Multiply line 20 by 20% (0.20) … 21.
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.
Add lines 18, 21, and 22 … 23.
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.
Tax on all taxable income. Enter the smaller of line 23 or 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 Use Schedule 8812 (Form 1040) to figure your child tax credit and credit for other dependents.
Form 8862, who must file. You must file Form 8862 to claim the child tax credit or credit for other dependents if your child tax credit (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 2022 return. Don’t file Form 8862 if you filed Form 8862 for 2021, and the child tax credit (refundable or nonrefundable), additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.
If you take the child tax credit
! or credit for other dependents even though you aren't eligible CAUTION 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 CAUTION of your 2022 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 2022 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

2022 Estimated Tax
Payments
Enter any estimated federal income tax payments you made for 2022. Include any overpayment that you applied to your 2022 estimated tax from your 2021 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 2022. 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 2022 or in 2023 before filing a 2022 return.
Divorced taxpayers. If you got divorced in 2022 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 2022, 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 2022 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 a qualifying child, complete and attach Schedule EIC.
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 “EITC Qualification Assistant.” This service is available in English and Spanish.
If you take the EIC even though you aren't eligible and
! it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won't be al-CAUTION lowed 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 2023. This delay TIP applies to the entire refund, not just the portion associated with the earned income credit.
All Filers
Step 1

If, in 2022:
3 or more children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $53,057 ($59,187 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 $49,399 ($55,529 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 $43,492 ($49,622 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 $16,480 ($22,610 if married filing jointly)?

Yes. Continue No.
STOP

You can't take the credit.

Do you, and your spouse if filing a joint return, have a social security number issued on or before the due date of your 2022 return (including extensions) that allows you to work and is valid for EIC purposes (explained later under Definitions and Special Rules)?

Yes. Continue No.
STOP

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

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

No. Continue
Yes.
STOP

You can't take the credit.

Were you or your spouse a nonresident alien for any part of 2022?

Yes. See Nonresident No. Go to Step 2. aliens, later, under
Definitions and Special
Rules.
Investment Income
Step 2

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-.

Is your investment income more than $10,300?

Yes. Continue No. Skip question 3; go to question 4.

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

Yes. See Form 4797 No.
STOP filers, later, under
You can't take the credit.
Definitions and Special
Rules.

Do any of the following apply for 2022?
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 No. Go to Step 3. in Pub. 596 to see if you can take the credit.
Qualifying Child
Step 3
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) AND was ...
Under age 19 at the end of 2022 and younger than you (or your spouse if filing jointly) or Under age 24 at the end of 2022, a student (defined later), and younger than you (or your spouse if filing jointly) or Any age and permanently and totally disabled (defined later)
AND
Who isn't filing a joint return for 2022 or is filing a joint return for 2022 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples)
AND
Who lived with you in the United States for more than half of 2022.
!
You can't take the credit for a child who didn't live with you for more
CAUTION 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 2022 because of a temporary absence, birth, death, or kidnapping, see Exception to time lived with you, later.
!
If the child meets the conditions to be a qualifying child of any other
CAUTION person (other than your spouse, if filing a joint return) for 2022, see Qualifying child of more than one person, later. If the child was married, see Married child, later.

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

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

Are you filing a joint return for 2022?

Yes. Skip questions 3 No. Continue through 6 and Step 4;

go to Step 5.

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

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

Did you and your spouse have the same principal residence for the last 6 months of 2022?

Yes. Continue No. Skip question 5; go to question 6.

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 2022?

Yes. Continue No.
STOP

You can’t take the credit.

Could you be a qualifying child of another person for 2022?

(Check “No” if the other person isn't required to file, and isn't filing, a 2022 tax return or is filing a 2022 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)
No. Skip Step 4; go to
Yes.
STOP
Step 5.
You can't take the credit. Enter “No” on the dotted line next to line 27.
Filers Without a Qualifying

# Step 4 Child

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

No. Continue
Yes.
STOP

You can’t take the credit.

Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2022? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1957, and before January 2, 1998.) If your spouse died in 2022 or if you are preparing a return for someone who died in 2022, see Pub. 596 before you answer.

Yes. Continue No.
STOP

You can’t take the credit.

Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2022?

Members of the military stationed outside the United States, see Members of the military, later, before you answer.
Yes. Continue No.
STOP

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

Are you filing a joint return for 2022?

Yes. Skip questions 5 No. Continue and 6; go to Step 5.

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 …

Could you be a qualifying child of another person for 2022?

You can't take the credit. Enter “No” on the dotted line next to line 27.
Electing to include nontaxable combat pay may increase or
CAUTION decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election.

Add lines 3 and 4.

5.
This is your earned income …

Were you self-employed at any time in 2022, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you
Can you be claimed as a dependent on someone else's 2022 filing Schedule C as a statutory employee? tax return? (If the person who could claim you on their 2022 tax return is not required to file, and isn't filing a 2022 tax return or is filing a 2022 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)

No. Go to Step 5.
Yes.
STOP
You can't take the credit.
Earned Income
Step 5
Yes. Skip question 3 No. Continue and Step 6; go to

Worksheet B.

If you have:
3 or more qualifying children who have valid SSNs, is your earned income less than $53,057 ($59,187 if married filing jointly)?
2 qualifying children who have valid SSNs, is your earned income less than $49,399 ($55,529 if married filing jointly)?
1 qualifying child who has a valid SSN, is your earned
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 No. Complete the
Church employees, following worksheet. whichever applies.

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

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-.

Subtract line 2 from line 1 3. … income less than $43,492 ($49,622 if married filing jointly)?
No qualifying children who have valid SSNs, is your earned income less than $16,480 ($22,610 if married filing jointly)?

Yes. Go to Step 6. No.
STOP
You can't take the credit.
How To Figure the Credit
Step 6

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

Yes. See Credit figured No. Go to Worksheet A. by the IRS, later.
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.

You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election.

In other words, if one of you makes the election, the other one can also make it but doesn't have to.
If you elect to use your nontaxable combat pay in fig-
! uring your EIC, enter that amount on line 1i.
CAUTION
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 2022 if the child was born or died in 2022 and your home was this child's home for more than half the time the child was alive in 2022 or if you adopted the child in 2022, the child was lawfully placed with you for legal adoption by you in 2022, or the child was an eligible foster child placed with you during 2022 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 2022.
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 2022 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 2022, 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 2022. 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 2022.
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 2022.
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 2022, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

If, under these rules, you can't claim a child as a qualifying child for the EIC, you may be able to claim the
TIP
EIC under the rules for a taxpayer without a qualifying child. For more information, see Pub. 596.
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 listed here for which you otherwise qualify. Your parent can't claim any of the five tax benefits listed here based on J. However, if your parent’s AGI is higher than yours and you don’t claim J as a qualifying child, J 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. 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 2022 return (including extensions), you can't claim the EIC on your original or an amended 2022 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 2022 return.
Student. A student is a child who during any part of 5 calendar months of 2022 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.
A
Worksheet —2022 EIC—Line 27
1040
1040-SR or
Yes. Skip line 5; enter the amount from line 2 on line 6.
STOP
Keep for Your Records
Before you begin:
1.
3.
4.
5.
1
Enter your earned income from Step 5.
Enter the amount from Form 1040 or 1040-SR, line 11.
Are the amounts on lines 3 and 1 the same?
No. Go to line 5.
If you have:
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table to ﬁnd the credit. Be sure you use the correct column for your ﬁling status and the number of qualifying children you have who have a valid SSN. Enter the credit here.
Enter this amount on
Form 1040 or 1040-SR, line 27.
3
6

# Part 3 Part 1

# Part 2 All Filers Using

Worksheet A
Filers Who
Answered
“No” on

# Line 4

Your Earned
Income Credit
2
● No qualifying children who have a valid SSN, is the amount on line 3 less than $9,200 ($15,300 if married ﬁling jointly)?
● 1 or more qualifying children who have a valid SSN, is the amount on line 3 less than $20,150 ($26,300 if married ﬁling jointly)?
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
5

This is your earned income credit.

Reminder—
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, earlier, to ﬁnd out if you must ﬁle Form 8862 to take the credit for 2022.
EIC
1040 or
1040-SR
CAUTION
Be sure you are using the correct worksheet. Use this worksheet only if you answered “No” to Step 5, question 2. Otherwise, use Worksheet B.

Look up the amount on line 1 above in the EIC Table (right after Worksheet B) to ﬁnd the credit. Be sure you use the correct column for your ﬁling status and the number of qualifying children you have who have a valid SSN as deﬁned earlier. Enter the credit here.

If line 2 is zero, You can’t take the credit.
Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.
B
Worksheet —2022 EIC—Line 27
STOP
Keep for Your Records
Use this worksheet if you answered “Yes” to Step 5, question 2.
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
1a.
2.
3.
1a
Enter the amount from Schedule SE, Part I, line 3.
Subtract line 1d from line 1c.
Don’t include on these lines any statutory employee income, any net proﬁt from services performed as a notary public, any amount exempt from self-employment tax as the result of the ﬁling and approval of Form 4029 or Form 4361, or any other amounts exempt from self-employment tax.
Yes. If you want the IRS to ﬁgure your credit, see Credit ﬁgured by the IRS, earlier. If you want to ﬁgure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.

# Part 3 Part 1

# Part 2 Self-Employed,

Members of the
Clergy, and
People With
Church Employee
Income Filing

# Schedule SE Self-Employed

NOT Required
To File

# Schedule SE Statutory Employees

Filing Schedule C
If you are married ﬁling a joint return, include your spouse’s amounts, if any, with yours to ﬁgure the amounts to enter in Parts 1 through 3.
1e c. d. e.
1c
Enter any amount from Schedule SE, Part I, line 4b and line 5a.
1d
Combine lines 1a and 1b.
Enter the amount from Schedule SE, Part I, line 13.
=
=
For example, your net earnings from self-employment were less than $400. a.
2a
Enter any net farm proﬁt or (loss) from Schedule F, line 34; and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*. b.
2b
Enter any net proﬁt or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming)*.
+
Combine lines 2a and 2b. 2c c. =
Enter the amount from Schedule C, line 1, that you are ﬁling as a statutory employee.
3

# Part 4 All Filers Using

Worksheet B
Note. If line 4b includes income on which you should have paid self- employment tax but didn’t, we may reduce your credit by the amount of self-employment tax not paid.
4a. Enter your earned income from Step 5.
4b b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.

If you have:

No. You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.
*If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I.
Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return.
If line 4b is zero or less, You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.
4a
STOP b.
1b
+
–
3 or more qualifying children who have valid SSNs, is line 4b less than $53,057 ($59,187 if married ﬁling jointly)?
●
2 qualifying children who have valid SSNs, is line 4b less than $49,399 ($55,529 if married ﬁling jointly)?
●
1 qualifying child who has a valid SSN, is line 4b less than $43,492 ($49,622 if married ﬁling jointly)?
●
No qualifying children who have valid SSNs, is line 4b less than $16,480 ($22,610 if married ﬁling jointly)?
●
B
Worksheet
—2022 EIC—Line 27—Continued
Skip line 10; enter the amount from line 7 on line 11.
Yes.
STOP
Keep for Your Records
6.
7.
8.
9.
10.
6
Enter your total earned income from Part 4, line 4b.
Look up the amount on line 6 above in the EIC Table to ﬁnd the credit. Be sure you use the correct column for your ﬁling status and the number of qualifying children you have who have a valid SSN. Enter the credit here.
Enter the amount from Form 1040 or 1040-SR, line 11.
Are the amounts on lines 8 and 6 the same?
Go to line 10.
No.
If you have:
Leave line 10 blank; enter the amount from line 7 on line 11.
Yes.
No. Look up the amount on line 8 in the EIC Table to ﬁnd the credit. Be sure you use the correct column for your ﬁling status and the number of qualifying children you have who have a valid
SSN. Enter the credit here.
8
11

# Part 5 Part 7

All Filers Using
Worksheet B
Your Earned
Income Credit
7
If line 7 is zero, You can’t take the credit.
Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.
No qualifying children who have a valid SSN, is the amount on line 8 less than $9,200 ($15,300 if married ﬁling jointly)?
1 or more qualifying children who have a valid SSN, is the amount on line 8 less than $20,150 ($26,300 if married ﬁling jointly)?
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.
10
This is your earned income credit.
Reminder—
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, earlier, to ﬁnd out if you must ﬁle Form
8862 to take the credit for 2022.

# Part 6 Filers Who

Answered
“No” on

# Line 9

CAUTION
11.
●
●
1040
1040-SR or
Enter this amount on
Form 1040 or 1040-SR, line 27.
EIC
1040 or
1040-SR
2022 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
And your ﬁling status is—
If the amount you are Single, head of household, or looking up from the qualifying surviving spouse and worksheet is— the number of children you have is— 0 1 2 3
Example. If your filing status is

To find your credit, read down 2. Then, go to the column that But less

Your credit is—
At least than single, you have one qualifying the “At least - But less than” includes your filing status and the 2,400 2,450 186 825 970 1,091 child who has a valid SSN, and the columns and find the line that number of qualifying children you 189 842 990 1,114 2,450 2,500 amount you are looking up from includes the amount you were told have who have valid SSNs as your EIC Worksheet is $2,455, you to look up from your EIC defined earlier. Enter the credit from would enter $842.
Worksheet. that column on your EIC Worksheet.
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 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
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 ★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
(Continued)
Earned Income Credit (EIC) Table - Continued
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 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 7,400 560 2,508 2,950 3,319 560 2,508 2,950 3,319 7,400 7,450 560 2,525 2,970 3,341 560 2,525 2,970 3,341 7,450 7,500 560 2,542 2,990 3,364 560 2,542 2,990 3,364 7,500 7,550 560 2,559 3,010 3,386 560 2,559 3,010 3,386 7,550 7,600 560 2,576 3,030 3,409 560 2,576 3,030 3,409 7,600 7,650 560 2,593 3,050 3,431 560 2,593 3,050 3,431 7,650 7,700 560 2,610 3,070 3,454 560 2,610 3,070 3,454 7,700 7,750 560 2,627 3,090 3,476 560 2,627 3,090 3,476 7,750 7,800 560 2,644 3,110 3,499 560 2,644 3,110 3,499 7,800 7,850 560 2,661 3,130 3,521 560 2,661 3,130 3,521 7,850 7,900 560 2,678 3,150 3,544 560 2,678 3,150 3,544 7,900 7,950 560 2,695 3,170 3,566 560 2,695 3,170 3,566 7,950 8,000 560 2,712 3,190 3,589 560 2,712 3,190 3,589 8,000 8,050 560 2,729 3,210 3,611 560 2,729 3,210 3,611 8,050 8,100 560 2,746 3,230 3,634 560 2,746 3,230 3,634 8,100 8,150 560 2,763 3,250 3,656 560 2,763 3,250 3,656 8,150 8,200 560 2,780 3,270 3,679 560 2,780 3,270 3,679 8,200 8,250 560 2,797 3,290 3,701 560 2,797 3,290 3,701 8,250 8,300 560 2,814 3,310 3,724 560 2,814 3,310 3,724 8,300 8,350 560 2,831 3,330 3,746 560 2,831 3,330 3,746 8,350 8,400 560 2,848 3,350 3,769 560 2,848 3,350 3,769 8,400 8,450 560 2,865 3,370 3,791 560 2,865 3,370 3,791 8,450 8,500 560 2,882 3,390 3,814 560 2,882 3,390 3,814 8,500 8,550 560 2,899 3,410 3,836 560 2,899 3,410 3,836 8,550 8,600 560 2,916 3,430 3,859 560 2,916 3,430 3,859 8,600 8,650 560 2,933 3,450 3,881 560 2,933 3,450 3,881 8,650 8,700 560 2,950 3,470 3,904 560 2,950 3,470 3,904 8,700 8,750 560 2,967 3,490 3,926 560 2,967 3,490 3,926 8,750 8,800 560 2,984 3,510 3,949 560 2,984 3,510 3,949 (Caution. This is not a tax table.)
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 8,800 8,850 560 3,001 3,530 3,971 560 3,001 3,530 3,971 8,850 8,900 560 3,018 3,550 3,994 560 3,018 3,550 3,994 8,900 8,950 560 3,035 3,570 4,016 560 3,035 3,570 4,016 8,950 9,000 560 3,052 3,590 4,039 560 3,052 3,590 4,039 9,000 9,050 560 3,069 3,610 4,061 560 3,069 3,610 4,061 9,050 9,100 560 3,086 3,630 4,084 560 3,086 3,630 4,084 9,100 9,150 560 3,103 3,650 4,106 560 3,103 3,650 4,106 9,150 9,200 560 3,120 3,670 4,129 560 3,120 3,670 4,129 9,200 9,250 555 3,137 3,690 4,151 560 3,137 3,690 4,151 9,250 9,300 551 3,154 3,710 4,174 560 3,154 3,710 4,174 9,300 9,350 547 3,171 3,730 4,196 560 3,171 3,730 4,196 9,350 9,400 544 3,188 3,750 4,219 560 3,188 3,750 4,219 9,400 9,450 540 3,205 3,770 4,241 560 3,205 3,770 4,241 9,450 9,500 536 3,222 3,790 4,264 560 3,222 3,790 4,264 9,500 9,550 532 3,239 3,810 4,286 560 3,239 3,810 4,286 9,550 9,600 528 3,256 3,830 4,309 560 3,256 3,830 4,309 9,600 9,650 524 3,273 3,850 4,331 560 3,273 3,850 4,331 9,650 9,700 521 3,290 3,870 4,354 560 3,290 3,870 4,354 9,700 9,750 517 3,307 3,890 4,376 560 3,307 3,890 4,376 9,750 9,800 513 3,324 3,910 4,399 560 3,324 3,910 4,399 9,800 9,850 509 3,341 3,930 4,421 560 3,341 3,930 4,421 9,850 9,900 505 3,358 3,950 4,444 560 3,358 3,950 4,444 9,900 9,950 501 3,375 3,970 4,466 560 3,375 3,970 4,466 9,950 10,000 498 3,392 3,990 4,489 560 3,392 3,990 4,489 10,000 10,050 494 3,409 4,010 4,511 560 3,409 4,010 4,511 10,050 10,100 490 3,426 4,030 4,534 560 3,426 4,030 4,534 10,100 10,150 486 3,443 4,050 4,556 560 3,443 4,050 4,556 10,150 10,200 482 3,460 4,070 4,579 560 3,460 4,070 4,579 10,200 10,250 479 3,477 4,090 4,601 560 3,477 4,090 4,601 10,250 10,300 475 3,494 4,110 4,624 560 3,494 4,110 4,624 10,300 10,350 471 3,511 4,130 4,646 560 3,511 4,130 4,646 10,350 10,400 467 3,528 4,150 4,669 560 3,528 4,150 4,669 10,400 10,450 463 3,545 4,170 4,691 560 3,545 4,170 4,691 10,450 10,500 459 3,562 4,190 4,714 560 3,562 4,190 4,714 10,500 10,550 456 3,579 4,210 4,736 560 3,579 4,210 4,736 10,550 10,600 452 3,596 4,230 4,759 560 3,596 4,230 4,759 10,600 10,650 448 3,613 4,250 4,781 560 3,613 4,250 4,781 10,650 10,700 444 3,630 4,270 4,804 560 3,630 4,270 4,804 10,700 10,750 440 3,647 4,290 4,826 560 3,647 4,290 4,826 10,750 10,800 436 3,664 4,310 4,849 560 3,664 4,310 4,849 10,800 10,850 433 3,681 4,330 4,871 560 3,681 4,330 4,871 10,850 10,900 429 3,698 4,350 4,894 560 3,698 4,350 4,894 10,900 10,950 425 3,715 4,370 4,916 560 3,715 4,370 4,916 10,950 11,000 421 3,733 4,390 4,939 560 3,733 4,390 4,939 11,000 11,050 417 3,733 4,410 4,961 560 3,733 4,410 4,961 11,050 11,100 413 3,733 4,430 4,984 560 3,733 4,430 4,984 11,100 11,150 410 3,733 4,450 5,006 560 3,733 4,450 5,006 11,150 11,200 406 3,733 4,470 5,029 560 3,733 4,470 5,029 11,200 11,250 402 3,733 4,490 5,051 560 3,733 4,490 5,051 11,250 11,300 398 3,733 4,510 5,074 560 3,733 4,510 5,074 11,300 11,350 394 3,733 4,530 5,096 560 3,733 4,530 5,096 11,350 11,400 391 3,733 4,550 5,119 560 3,733 4,550 5,119 11,400 11,450 387 3,733 4,570 5,141 560 3,733 4,570 5,141 11,450 11,500 383 3,733 4,590 5,164 560 3,733 4,590 5,164 11,500 11,550 379 3,733 4,610 5,186 560 3,733 4,610 5,186 11,550 11,600 375 3,733 4,630 5,209 560 3,733 4,630 5,209 11,600 11,650 371 3,733 4,650 5,231 560 3,733 4,650 5,231 11,650 11,700 368 3,733 4,670 5,254 560 3,733 4,670 5,254 11,700 11,750 364 3,733 4,690 5,276 560 3,733 4,690 5,276 11,750 11,800 360 3,733 4,710 5,299 560 3,733 4,710 5,299 11,800 11,850 356 3,733 4,730 5,321 560 3,733 4,730 5,321 11,850 11,900 352 3,733 4,750 5,344 560 3,733 4,750 5,344 11,900 11,950 348 3,733 4,770 5,366 560 3,733 4,770 5,366 11,950 12,000 345 3,733 4,790 5,389 560 3,733 4,790 5,389 ★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
(Continued)
Earned Income Credit (EIC) Table - Continued
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 12,000 12,050 341 3,733 4,810 5,411 560 3,733 4,810 5,411 12,050 12,100 337 3,733 4,830 5,434 560 3,733 4,830 5,434 12,100 12,150 333 3,733 4,850 5,456 560 3,733 4,850 5,456 12,150 12,200 329 3,733 4,870 5,479 560 3,733 4,870 5,479 12,200 12,250 326 3,733 4,890 5,501 560 3,733 4,890 5,501 12,250 12,300 322 3,733 4,910 5,524 560 3,733 4,910 5,524 12,300 12,350 318 3,733 4,930 5,546 560 3,733 4,930 5,546 12,350 12,400 314 3,733 4,950 5,569 560 3,733 4,950 5,569 12,400 12,450 310 3,733 4,970 5,591 560 3,733 4,970 5,591 12,450 12,500 306 3,733 4,990 5,614 560 3,733 4,990 5,614 12,500 12,550 303 3,733 5,010 5,636 560 3,733 5,010 5,636 12,550 12,600 299 3,733 5,030 5,659 560 3,733 5,030 5,659 12,600 12,650 295 3,733 5,050 5,681 560 3,733 5,050 5,681 12,650 12,700 291 3,733 5,070 5,704 560 3,733 5,070 5,704 12,700 12,750 287 3,733 5,090 5,726 560 3,733 5,090 5,726 12,750 12,800 283 3,733 5,110 5,749 560 3,733 5,110 5,749 12,800 12,850 280 3,733 5,130 5,771 560 3,733 5,130 5,771 12,850 12,900 276 3,733 5,150 5,794 560 3,733 5,150 5,794 12,900 12,950 272 3,733 5,170 5,816 560 3,733 5,170 5,816 12,950 13,000 268 3,733 5,190 5,839 560 3,733 5,190 5,839 13,000 13,050 264 3,733 5,210 5,861 560 3,733 5,210 5,861 13,050 13,100 260 3,733 5,230 5,884 560 3,733 5,230 5,884 13,100 13,150 257 3,733 5,250 5,906 560 3,733 5,250 5,906 13,150 13,200 253 3,733 5,270 5,929 560 3,733 5,270 5,929 13,200 13,250 249 3,733 5,290 5,951 560 3,733 5,290 5,951 13,250 13,300 245 3,733 5,310 5,974 560 3,733 5,310 5,974 13,300 13,350 241 3,733 5,330 5,996 560 3,733 5,330 5,996 13,350 13,400 238 3,733 5,350 6,019 560 3,733 5,350 6,019 13,400 13,450 234 3,733 5,370 6,041 560 3,733 5,370 6,041 13,450 13,500 230 3,733 5,390 6,064 560 3,733 5,390 6,064 13,500 13,550 226 3,733 5,410 6,086 560 3,733 5,410 6,086 13,550 13,600 222 3,733 5,430 6,109 560 3,733 5,430 6,109 13,600 13,650 218 3,733 5,450 6,131 560 3,733 5,450 6,131 13,650 13,700 215 3,733 5,470 6,154 560 3,733 5,470 6,154 13,700 13,750 211 3,733 5,490 6,176 560 3,733 5,490 6,176 13,750 13,800 207 3,733 5,510 6,199 560 3,733 5,510 6,199 13,800 13,850 203 3,733 5,530 6,221 560 3,733 5,530 6,221 13,850 13,900 199 3,733 5,550 6,244 560 3,733 5,550 6,244 13,900 13,950 195 3,733 5,570 6,266 560 3,733 5,570 6,266 13,950 14,000 192 3,733 5,590 6,289 560 3,733 5,590 6,289 14,000 14,050 188 3,733 5,610 6,311 560 3,733 5,610 6,311 14,050 14,100 184 3,733 5,630 6,334 560 3,733 5,630 6,334 14,100 14,150 180 3,733 5,650 6,356 560 3,733 5,650 6,356 14,150 14,200 176 3,733 5,670 6,379 560 3,733 5,670 6,379 14,200 14,250 173 3,733 5,690 6,401 560 3,733 5,690 6,401 14,250 14,300 169 3,733 5,710 6,424 560 3,733 5,710 6,424 14,300 14,350 165 3,733 5,730 6,446 560 3,733 5,730 6,446 14,350 14,400 161 3,733 5,750 6,469 560 3,733 5,750 6,469 14,400 14,450 157 3,733 5,770 6,491 560 3,733 5,770 6,491 14,450 14,500 153 3,733 5,790 6,514 560 3,733 5,790 6,514 14,500 14,550 150 3,733 5,810 6,536 560 3,733 5,810 6,536 14,550 14,600 146 3,733 5,830 6,559 560 3,733 5,830 6,559 14,600 14,650 142 3,733 5,850 6,581 560 3,733 5,850 6,581 14,650 14,700 138 3,733 5,870 6,604 560 3,733 5,870 6,604 14,700 14,750 134 3,733 5,890 6,626 560 3,733 5,890 6,626 14,750 14,800 130 3,733 5,910 6,649 560 3,733 5,910 6,649 14,800 14,850 127 3,733 5,930 6,671 560 3,733 5,930 6,671 14,850 14,900 123 3,733 5,950 6,694 560 3,733 5,950 6,694 14,900 14,950 119 3,733 5,970 6,716 560 3,733 5,970 6,716 14,950 15,000 115 3,733 5,990 6,739 560 3,733 5,990 6,739 15,000 15,050 111 3,733 6,010 6,761 560 3,733 6,010 6,761 15,050 15,100 107 3,733 6,030 6,784 560 3,733 6,030 6,784 15,100 15,150 104 3,733 6,050 6,806 560 3,733 6,050 6,806 15,150 15,200 100 3,733 6,070 6,829 560 3,733 6,070 6,829 (Caution. This is not a tax table.)
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 15,200 15,250 96 3,733 6,090 6,851 560 3,733 6,090 6,851 15,250 15,300 92 3,733 6,110 6,874 560 3,733 6,110 6,874 15,300 15,350 88 3,733 6,130 6,896 557 3,733 6,130 6,896 15,350 15,400 85 3,733 6,150 6,919 553 3,733 6,150 6,919 15,400 15,450 81 3,733 6,164 6,935 550 3,733 6,164 6,935 15,450 15,500 77 3,733 6,164 6,935 546 3,733 6,164 6,935 15,500 15,550 73 3,733 6,164 6,935 542 3,733 6,164 6,935 15,550 15,600 69 3,733 6,164 6,935 538 3,733 6,164 6,935 15,600 15,650 65 3,733 6,164 6,935 534 3,733 6,164 6,935 15,650 15,700 62 3,733 6,164 6,935 531 3,733 6,164 6,935 15,700 15,750 58 3,733 6,164 6,935 527 3,733 6,164 6,935 15,750 15,800 54 3,733 6,164 6,935 523 3,733 6,164 6,935 15,800 15,850 50 3,733 6,164 6,935 519 3,733 6,164 6,935 15,850 15,900 46 3,733 6,164 6,935 515 3,733 6,164 6,935 15,900 15,950 42 3,733 6,164 6,935 511 3,733 6,164 6,935 15,950 16,000 39 3,733 6,164 6,935 508 3,733 6,164 6,935 16,000 16,050 35 3,733 6,164 6,935 504 3,733 6,164 6,935 16,050 16,100 31 3,733 6,164 6,935 500 3,733 6,164 6,935 16,100 16,150 27 3,733 6,164 6,935 496 3,733 6,164 6,935 16,150 16,200 23 3,733 6,164 6,935 492 3,733 6,164 6,935 16,200 16,250 20 3,733 6,164 6,935 488 3,733 6,164 6,935 16,250 16,300 16 3,733 6,164 6,935 485 3,733 6,164 6,935 16,300 16,350 12 3,733 6,164 6,935 481 3,733 6,164 6,935 16,350 16,400 8 3,733 6,164 6,935 477 3,733 6,164 6,935 16,400 16,450 4 3,733 6,164 6,935 473 3,733 6,164 6,935 16,450 16,500 * 3,733 6,164 6,935 469 3,733 6,164 6,935 16,500 16,550 0 3,733 6,164 6,935 466 3,733 6,164 6,935 16,550 16,600 0 3,733 6,164 6,935 462 3,733 6,164 6,935 16,600 16,650 0 3,733 6,164 6,935 458 3,733 6,164 6,935 16,650 16,700 0 3,733 6,164 6,935 454 3,733 6,164 6,935 16,700 16,750 0 3,733 6,164 6,935 450 3,733 6,164 6,935 16,750 16,800 0 3,733 6,164 6,935 446 3,733 6,164 6,935 16,800 16,850 0 3,733 6,164 6,935 443 3,733 6,164 6,935 16,850 16,900 0 3,733 6,164 6,935 439 3,733 6,164 6,935 16,900 16,950 0 3,733 6,164 6,935 435 3,733 6,164 6,935 16,950 17,000 0 3,733 6,164 6,935 431 3,733 6,164 6,935 17,000 17,050 0 3,733 6,164 6,935 427 3,733 6,164 6,935 17,050 17,100 0 3,733 6,164 6,935 423 3,733 6,164 6,935 17,100 17,150 0 3,733 6,164 6,935 420 3,733 6,164 6,935 17,150 17,200 0 3,733 6,164 6,935 416 3,733 6,164 6,935 17,200 17,250 0 3,733 6,164 6,935 412 3,733 6,164 6,935 17,250 17,300 0 3,733 6,164 6,935 408 3,733 6,164 6,935 17,300 17,350 0 3,733 6,164 6,935 404 3,733 6,164 6,935 17,350 17,400 0 3,733 6,164 6,935 400 3,733 6,164 6,935 17,400 17,450 0 3,733 6,164 6,935 397 3,733 6,164 6,935 17,450 17,500 0 3,733 6,164 6,935 393 3,733 6,164 6,935 17,500 17,550 0 3,733 6,164 6,935 389 3,733 6,164 6,935 17,550 17,600 0 3,733 6,164 6,935 385 3,733 6,164 6,935 17,600 17,650 0 3,733 6,164 6,935 381 3,733 6,164 6,935 17,650 17,700 0 3,733 6,164 6,935 378 3,733 6,164 6,935 17,700 17,750 0 3,733 6,164 6,935 374 3,733 6,164 6,935 17,750 17,800 0 3,733 6,164 6,935 370 3,733 6,164 6,935 17,800 17,850 0 3,733 6,164 6,935 366 3,733 6,164 6,935 17,850 17,900 0 3,733 6,164 6,935 362 3,733 6,164 6,935 17,900 17,950 0 3,733 6,164 6,935 358 3,733 6,164 6,935 17,950 18,000 0 3,733 6,164 6,935 355 3,733 6,164 6,935 18,000 18,050 0 3,733 6,164 6,935 351 3,733 6,164 6,935 18,050 18,100 0 3,733 6,164 6,935 347 3,733 6,164 6,935 18,100 18,150 0 3,733 6,164 6,935 343 3,733 6,164 6,935 18,150 18,200 0 3,733 6,164 6,935 339 3,733 6,164 6,935 18,200 18,250 0 3,733 6,164 6,935 335 3,733 6,164 6,935 18,250 18,300 0 3,733 6,164 6,935 332 3,733 6,164 6,935 18,300 18,350 0 3,733 6,164 6,935 328 3,733 6,164 6,935 18,350 18,400 0 3,733 6,164 6,935 324 3,733 6,164 6,935 ★ 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 $16,450 but less than $16,480, and you have no qualifying children who have valid * SSNs, your credit is $1 If the amount you are looking up from the worksheet is $16,480 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.
(Continued)
Earned Income Credit (EIC) Table - Continued
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 18,400 18,450 0 3,733 6,164 6,935 320 3,733 6,164 6,935 18,450 18,500 0 3,733 6,164 6,935 316 3,733 6,164 6,935 18,500 18,550 0 3,733 6,164 6,935 313 3,733 6,164 6,935 18,550 18,600 0 3,733 6,164 6,935 309 3,733 6,164 6,935 18,600 18,650 0 3,733 6,164 6,935 305 3,733 6,164 6,935 18,650 18,700 0 3,733 6,164 6,935 301 3,733 6,164 6,935 18,700 18,750 0 3,733 6,164 6,935 297 3,733 6,164 6,935 18,750 18,800 0 3,733 6,164 6,935 293 3,733 6,164 6,935 18,800 18,850 0 3,733 6,164 6,935 290 3,733 6,164 6,935 18,850 18,900 0 3,733 6,164 6,935 286 3,733 6,164 6,935 18,900 18,950 0 3,733 6,164 6,935 282 3,733 6,164 6,935 18,950 19,000 0 3,733 6,164 6,935 278 3,733 6,164 6,935 19,000 19,050 0 3,733 6,164 6,935 274 3,733 6,164 6,935 19,050 19,100 0 3,733 6,164 6,935 270 3,733 6,164 6,935 19,100 19,150 0 3,733 6,164 6,935 267 3,733 6,164 6,935 19,150 19,200 0 3,733 6,164 6,935 263 3,733 6,164 6,935 19,200 19,250 0 3,733 6,164 6,935 259 3,733 6,164 6,935 19,250 19,300 0 3,733 6,164 6,935 255 3,733 6,164 6,935 19,300 19,350 0 3,733 6,164 6,935 251 3,733 6,164 6,935 19,350 19,400 0 3,733 6,164 6,935 247 3,733 6,164 6,935 19,400 19,450 0 3,733 6,164 6,935 244 3,733 6,164 6,935 19,450 19,500 0 3,733 6,164 6,935 240 3,733 6,164 6,935 19,500 19,550 0 3,733 6,164 6,935 236 3,733 6,164 6,935 19,550 19,600 0 3,733 6,164 6,935 232 3,733 6,164 6,935 19,600 19,650 0 3,733 6,164 6,935 228 3,733 6,164 6,935 19,650 19,700 0 3,733 6,164 6,935 225 3,733 6,164 6,935 19,700 19,750 0 3,733 6,164 6,935 221 3,733 6,164 6,935 19,750 19,800 0 3,733 6,164 6,935 217 3,733 6,164 6,935 19,800 19,850 0 3,733 6,164 6,935 213 3,733 6,164 6,935 19,850 19,900 0 3,733 6,164 6,935 209 3,733 6,164 6,935 19,900 19,950 0 3,733 6,164 6,935 205 3,733 6,164 6,935 19,950 20,000 0 3,733 6,164 6,935 202 3,733 6,164 6,935 20,000 20,050 0 3,733 6,164 6,935 198 3,733 6,164 6,935 20,050 20,100 0 3,733 6,164 6,935 194 3,733 6,164 6,935 20,100 20,150 0 3,733 6,164 6,935 190 3,733 6,164 6,935 20,150 20,200 0 3,726 6,155 6,925 186 3,733 6,164 6,935 20,200 20,250 0 3,718 6,144 6,914 182 3,733 6,164 6,935 20,250 20,300 0 3,710 6,133 6,904 179 3,733 6,164 6,935 20,300 20,350 0 3,702 6,123 6,893 175 3,733 6,164 6,935 20,350 20,400 0 3,694 6,112 6,883 171 3,733 6,164 6,935 20,400 20,450 0 3,686 6,102 6,872 167 3,733 6,164 6,935 20,450 20,500 0 3,678 6,091 6,862 163 3,733 6,164 6,935 20,500 20,550 0 3,670 6,081 6,851 160 3,733 6,164 6,935 20,550 20,600 0 3,662 6,070 6,841 156 3,733 6,164 6,935 20,600 20,650 0 3,654 6,060 6,830 152 3,733 6,164 6,935 20,650 20,700 0 3,646 6,049 6,820 148 3,733 6,164 6,935 20,700 20,750 0 3,638 6,039 6,809 144 3,733 6,164 6,935 20,750 20,800 0 3,630 6,028 6,799 140 3,733 6,164 6,935 20,800 20,850 0 3,622 6,018 6,788 137 3,733 6,164 6,935 20,850 20,900 0 3,614 6,007 6,778 133 3,733 6,164 6,935 20,900 20,950 0 3,606 5,997 6,767 129 3,733 6,164 6,935 20,950 21,000 0 3,598 5,986 6,757 125 3,733 6,164 6,935 21,000 21,050 0 3,590 5,976 6,746 121 3,733 6,164 6,935 21,050 21,100 0 3,582 5,965 6,735 117 3,733 6,164 6,935 21,100 21,150 0 3,574 5,954 6,725 114 3,733 6,164 6,935 21,150 21,200 0 3,566 5,944 6,714 110 3,733 6,164 6,935 21,200 21,250 0 3,558 5,933 6,704 106 3,733 6,164 6,935 21,250 21,300 0 3,550 5,923 6,693 102 3,733 6,164 6,935 21,300 21,350 0 3,542 5,912 6,683 98 3,733 6,164 6,935 21,350 21,400 0 3,534 5,902 6,672 94 3,733 6,164 6,935 21,400 21,450 0 3,526 5,891 6,662 91 3,733 6,164 6,935 21,450 21,500 0 3,518 5,881 6,651 87 3,733 6,164 6,935 21,500 21,550 0 3,510 5,870 6,641 83 3,733 6,164 6,935 21,550 21,600 0 3,502 5,860 6,630 79 3,733 6,164 6,935 (Caution. This is not a tax table.)
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 21,600 21,650 0 3,494 5,849 6,620 75 3,733 6,164 6,935 21,650 21,700 0 3,486 5,839 6,609 72 3,733 6,164 6,935 21,700 21,750 0 3,478 5,828 6,599 68 3,733 6,164 6,935 21,750 21,800 0 3,470 5,818 6,588 64 3,733 6,164 6,935 21,800 21,850 0 3,462 5,807 6,578 60 3,733 6,164 6,935 21,850 21,900 0 3,454 5,797 6,567 56 3,733 6,164 6,935 21,900 21,950 0 3,446 5,786 6,556 52 3,733 6,164 6,935 21,950 22,000 0 3,438 5,775 6,546 49 3,733 6,164 6,935 22,000 22,050 0 3,430 5,765 6,535 45 3,733 6,164 6,935 22,050 22,100 0 3,422 5,754 6,525 41 3,733 6,164 6,935 22,100 22,150 0 3,414 5,744 6,514 37 3,733 6,164 6,935 22,150 22,200 0 3,406 5,733 6,504 33 3,733 6,164 6,935 22,200 22,250 0 3,398 5,723 6,493 29 3,733 6,164 6,935 22,250 22,300 0 3,390 5,712 6,483 26 3,733 6,164 6,935 22,300 22,350 0 3,382 5,702 6,472 22 3,733 6,164 6,935 22,350 22,400 0 3,374 5,691 6,462 18 3,733 6,164 6,935 22,400 22,450 0 3,366 5,681 6,451 14 3,733 6,164 6,935 22,450 22,500 0 3,358 5,670 6,441 10 3,733 6,164 6,935 22,500 22,550 0 3,350 5,660 6,430 7 3,733 6,164 6,935 22,550 22,600 0 3,342 5,649 6,420 3 3,733 6,164 6,935 22,600 22,650 0 3,334 5,639 6,409 * 3,733 6,164 6,935 22,650 22,700 0 3,327 5,628 6,399 0 3,733 6,164 6,935 22,700 22,750 0 3,319 5,617 6,388 0 3,733 6,164 6,935 22,750 22,800 0 3,311 5,607 6,377 0 3,733 6,164 6,935 22,800 22,850 0 3,303 5,596 6,367 0 3,733 6,164 6,935 22,850 22,900 0 3,295 5,586 6,356 0 3,733 6,164 6,935 22,900 22,950 0 3,287 5,575 6,346 0 3,733 6,164 6,935 22,950 23,000 0 3,279 5,565 6,335 0 3,733 6,164 6,935 23,000 23,050 0 3,271 5,554 6,325 0 3,733 6,164 6,935 23,050 23,100 0 3,263 5,544 6,314 0 3,733 6,164 6,935 23,100 23,150 0 3,255 5,533 6,304 0 3,733 6,164 6,935 23,150 23,200 0 3,247 5,523 6,293 0 3,733 6,164 6,935 23,200 23,250 0 3,239 5,512 6,283 0 3,733 6,164 6,935 23,250 23,300 0 3,231 5,502 6,272 0 3,733 6,164 6,935 23,300 23,350 0 3,223 5,491 6,262 0 3,733 6,164 6,935 23,350 23,400 0 3,215 5,481 6,251 0 3,733 6,164 6,935 23,400 23,450 0 3,207 5,470 6,241 0 3,733 6,164 6,935 23,450 23,500 0 3,199 5,460 6,230 0 3,733 6,164 6,935 23,500 23,550 0 3,191 5,449 6,220 0 3,733 6,164 6,935 23,550 23,600 0 3,183 5,438 6,209 0 3,733 6,164 6,935 23,600 23,650 0 3,175 5,428 6,198 0 3,733 6,164 6,935 23,650 23,700 0 3,167 5,417 6,188 0 3,733 6,164 6,935 23,700 23,750 0 3,159 5,407 6,177 0 3,733 6,164 6,935 23,750 23,800 0 3,151 5,396 6,167 0 3,733 6,164 6,935 23,800 23,850 0 3,143 5,386 6,156 0 3,733 6,164 6,935 23,850 23,900 0 3,135 5,375 6,146 0 3,733 6,164 6,935 23,900 23,950 0 3,127 5,365 6,135 0 3,733 6,164 6,935 23,950 24,000 0 3,119 5,354 6,125 0 3,733 6,164 6,935 24,000 24,050 0 3,111 5,344 6,114 0 3,733 6,164 6,935 24,050 24,100 0 3,103 5,333 6,104 0 3,733 6,164 6,935 24,100 24,150 0 3,095 5,323 6,093 0 3,733 6,164 6,935 24,150 24,200 0 3,087 5,312 6,083 0 3,733 6,164 6,935 24,200 24,250 0 3,079 5,302 6,072 0 3,733 6,164 6,935 24,250 24,300 0 3,071 5,291 6,062 0 3,733 6,164 6,935 24,300 24,350 0 3,063 5,281 6,051 0 3,733 6,164 6,935 24,350 24,400 0 3,055 5,270 6,041 0 3,733 6,164 6,935 24,400 24,450 0 3,047 5,259 6,030 0 3,733 6,164 6,935 24,450 24,500 0 3,039 5,249 6,019 0 3,733 6,164 6,935 24,500 24,550 0 3,031 5,238 6,009 0 3,733 6,164 6,935 24,550 24,600 0 3,023 5,228 5,998 0 3,733 6,164 6,935 24,600 24,650 0 3,015 5,217 5,988 0 3,733 6,164 6,935 24,650 24,700 0 3,007 5,207 5,977 0 3,733 6,164 6,935 24,700 24,750 0 2,999 5,196 5,967 0 3,733 6,164 6,935 24,750 24,800 0 2,991 5,186 5,956 0 3,733 6,164 6,935 ★ 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 $22,600 but less than $22,610, 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 $22,610 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.
(Continued)
Earned Income Credit (EIC) Table - Continued
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 24,800 24,850 0 2,983 5,175 5,946 0 3,733 6,164 6,935 24,850 24,900 0 2,975 5,165 5,935 0 3,733 6,164 6,935 24,900 24,950 0 2,967 5,154 5,925 0 3,733 6,164 6,935 24,950 25,000 0 2,959 5,144 5,914 0 3,733 6,164 6,935 25,000 25,050 0 2,951 5,133 5,904 0 3,733 6,164 6,935 25,050 25,100 0 2,943 5,123 5,893 0 3,733 6,164 6,935 25,100 25,150 0 2,935 5,112 5,883 0 3,733 6,164 6,935 25,150 25,200 0 2,927 5,102 5,872 0 3,733 6,164 6,935 25,200 25,250 0 2,919 5,091 5,861 0 3,733 6,164 6,935 25,250 25,300 0 2,911 5,080 5,851 0 3,733 6,164 6,935 25,300 25,350 0 2,903 5,070 5,840 0 3,733 6,164 6,935 25,350 25,400 0 2,895 5,059 5,830 0 3,733 6,164 6,935 25,400 25,450 0 2,887 5,049 5,819 0 3,733 6,164 6,935 25,450 25,500 0 2,879 5,038 5,809 0 3,733 6,164 6,935 25,500 25,550 0 2,871 5,028 5,798 0 3,733 6,164 6,935 25,550 25,600 0 2,863 5,017 5,788 0 3,733 6,164 6,935 25,600 25,650 0 2,855 5,007 5,777 0 3,733 6,164 6,935 25,650 25,700 0 2,847 4,996 5,767 0 3,733 6,164 6,935 25,700 25,750 0 2,839 4,986 5,756 0 3,733 6,164 6,935 25,750 25,800 0 2,831 4,975 5,746 0 3,733 6,164 6,935 25,800 25,850 0 2,823 4,965 5,735 0 3,733 6,164 6,935 25,850 25,900 0 2,815 4,954 5,725 0 3,733 6,164 6,935 25,900 25,950 0 2,807 4,944 5,714 0 3,733 6,164 6,935 25,950 26,000 0 2,799 4,933 5,704 0 3,733 6,164 6,935 26,000 26,050 0 2,791 4,923 5,693 0 3,733 6,164 6,935 26,050 26,100 0 2,783 4,912 5,682 0 3,733 6,164 6,935 26,100 26,150 0 2,775 4,901 5,672 0 3,733 6,164 6,935 26,150 26,200 0 2,767 4,891 5,661 0 3,733 6,164 6,935 26,200 26,250 0 2,759 4,880 5,651 0 3,733 6,164 6,935 26,250 26,300 0 2,751 4,870 5,640 0 3,733 6,164 6,935 26,300 26,350 0 2,743 4,859 5,630 0 3,723 6,150 6,921 26,350 26,400 0 2,735 4,849 5,619 0 3,715 6,140 6,910 26,400 26,450 0 2,727 4,838 5,609 0 3,707 6,129 6,900 26,450 26,500 0 2,719 4,828 5,598 0 3,699 6,119 6,889 26,500 26,550 0 2,711 4,817 5,588 0 3,691 6,108 6,879 26,550 26,600 0 2,703 4,807 5,577 0 3,683 6,098 6,868 26,600 26,650 0 2,695 4,796 5,567 0 3,675 6,087 6,858 26,650 26,700 0 2,687 4,786 5,556 0 3,667 6,077 6,847 26,700 26,750 0 2,679 4,775 5,546 0 3,659 6,066 6,837 26,750 26,800 0 2,671 4,765 5,535 0 3,651 6,056 6,826 26,800 26,850 0 2,663 4,754 5,525 0 3,643 6,045 6,816 26,850 26,900 0 2,655 4,744 5,514 0 3,635 6,034 6,805 26,900 26,950 0 2,647 4,733 5,503 0 3,627 6,024 6,794 26,950 27,000 0 2,639 4,722 5,493 0 3,619 6,013 6,784 27,000 27,050 0 2,631 4,712 5,482 0 3,611 6,003 6,773 27,050 27,100 0 2,623 4,701 5,472 0 3,603 5,992 6,763 27,100 27,150 0 2,615 4,691 5,461 0 3,595 5,982 6,752 27,150 27,200 0 2,607 4,680 5,451 0 3,587 5,971 6,742 27,200 27,250 0 2,599 4,670 5,440 0 3,579 5,961 6,731 27,250 27,300 0 2,591 4,659 5,430 0 3,571 5,950 6,721 27,300 27,350 0 2,583 4,649 5,419 0 3,563 5,940 6,710 27,350 27,400 0 2,575 4,638 5,409 0 3,555 5,929 6,700 27,400 27,450 0 2,567 4,628 5,398 0 3,547 5,919 6,689 27,450 27,500 0 2,559 4,617 5,388 0 3,539 5,908 6,679 27,500 27,550 0 2,551 4,607 5,377 0 3,531 5,898 6,668 27,550 27,600 0 2,543 4,596 5,367 0 3,523 5,887 6,658 27,600 27,650 0 2,535 4,586 5,356 0 3,515 5,877 6,647 27,650 27,700 0 2,528 4,575 5,346 0 3,507 5,866 6,637 27,700 27,750 0 2,520 4,564 5,335 0 3,499 5,855 6,626 27,750 27,800 0 2,512 4,554 5,324 0 3,491 5,845 6,615 27,800 27,850 0 2,504 4,543 5,314 0 3,483 5,834 6,605 27,850 27,900 0 2,496 4,533 5,303 0 3,475 5,824 6,594 27,900 27,950 0 2,488 4,522 5,293 0 3,467 5,813 6,584 27,950 28,000 0 2,480 4,512 5,282 0 3,459 5,803 6,573 (Caution. This is not a tax table.)
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 28,000 28,050 0 2,472 4,501 5,272 0 3,451 5,792 6,563 28,050 28,100 0 2,464 4,491 5,261 0 3,443 5,782 6,552 28,100 28,150 0 2,456 4,480 5,251 0 3,435 5,771 6,542 28,150 28,200 0 2,448 4,470 5,240 0 3,427 5,761 6,531 28,200 28,250 0 2,440 4,459 5,230 0 3,419 5,750 6,521 28,250 28,300 0 2,432 4,449 5,219 0 3,411 5,740 6,510 28,300 28,350 0 2,424 4,438 5,209 0 3,403 5,729 6,500 28,350 28,400 0 2,416 4,428 5,198 0 3,395 5,719 6,489 28,400 28,450 0 2,408 4,417 5,188 0 3,387 5,708 6,479 28,450 28,500 0 2,400 4,407 5,177 0 3,379 5,698 6,468 28,500 28,550 0 2,392 4,396 5,167 0 3,371 5,687 6,457 28,550 28,600 0 2,384 4,385 5,156 0 3,363 5,676 6,447 28,600 28,650 0 2,376 4,375 5,145 0 3,355 5,666 6,436 28,650 28,700 0 2,368 4,364 5,135 0 3,347 5,655 6,426 28,700 28,750 0 2,360 4,354 5,124 0 3,339 5,645 6,415 28,750 28,800 0 2,352 4,343 5,114 0 3,331 5,634 6,405 28,800 28,850 0 2,344 4,333 5,103 0 3,323 5,624 6,394 28,850 28,900 0 2,336 4,322 5,093 0 3,315 5,613 6,384 28,900 28,950 0 2,328 4,312 5,082 0 3,307 5,603 6,373 28,950 29,000 0 2,320 4,301 5,072 0 3,299 5,592 6,363 29,000 29,050 0 2,312 4,291 5,061 0 3,291 5,582 6,352 29,050 29,100 0 2,304 4,280 5,051 0 3,283 5,571 6,342 29,100 29,150 0 2,296 4,270 5,040 0 3,275 5,561 6,331 29,150 29,200 0 2,288 4,259 5,030 0 3,267 5,550 6,321 29,200 29,250 0 2,280 4,249 5,019 0 3,259 5,540 6,310 29,250 29,300 0 2,272 4,238 5,009 0 3,251 5,529 6,300 29,300 29,350 0 2,264 4,228 4,998 0 3,243 5,519 6,289 29,350 29,400 0 2,256 4,217 4,988 0 3,235 5,508 6,278 29,400 29,450 0 2,248 4,206 4,977 0 3,227 5,497 6,268 29,450 29,500 0 2,240 4,196 4,966 0 3,219 5,487 6,257 29,500 29,550 0 2,232 4,185 4,956 0 3,211 5,476 6,247 29,550 29,600 0 2,224 4,175 4,945 0 3,203 5,466 6,236 29,600 29,650 0 2,216 4,164 4,935 0 3,195 5,455 6,226 29,650 29,700 0 2,208 4,154 4,924 0 3,187 5,445 6,215 29,700 29,750 0 2,200 4,143 4,914 0 3,179 5,434 6,205 29,750 29,800 0 2,192 4,133 4,903 0 3,172 5,424 6,194 29,800 29,850 0 2,184 4,122 4,893 0 3,164 5,413 6,184 29,850 29,900 0 2,176 4,112 4,882 0 3,156 5,403 6,173 29,900 29,950 0 2,168 4,101 4,872 0 3,148 5,392 6,163 29,950 30,000 0 2,160 4,091 4,861 0 3,140 5,382 6,152 30,000 30,050 0 2,152 4,080 4,851 0 3,132 5,371 6,142 30,050 30,100 0 2,144 4,070 4,840 0 3,124 5,361 6,131 30,100 30,150 0 2,136 4,059 4,830 0 3,116 5,350 6,121 30,150 30,200 0 2,128 4,049 4,819 0 3,108 5,340 6,110 30,200 30,250 0 2,120 4,038 4,808 0 3,100 5,329 6,099 30,250 30,300 0 2,112 4,027 4,798 0 3,092 5,318 6,089 30,300 30,350 0 2,104 4,017 4,787 0 3,084 5,308 6,078 30,350 30,400 0 2,096 4,006 4,777 0 3,076 5,297 6,068 30,400 30,450 0 2,088 3,996 4,766 0 3,068 5,287 6,057 30,450 30,500 0 2,080 3,985 4,756 0 3,060 5,276 6,047 30,500 30,550 0 2,072 3,975 4,745 0 3,052 5,266 6,036 30,550 30,600 0 2,064 3,964 4,735 0 3,044 5,255 6,026 30,600 30,650 0 2,056 3,954 4,724 0 3,036 5,245 6,015 30,650 30,700 0 2,048 3,943 4,714 0 3,028 5,234 6,005 30,700 30,750 0 2,040 3,933 4,703 0 3,020 5,224 5,994 30,750 30,800 0 2,032 3,922 4,693 0 3,012 5,213 5,984 30,800 30,850 0 2,024 3,912 4,682 0 3,004 5,203 5,973 30,850 30,900 0 2,016 3,901 4,672 0 2,996 5,192 5,963 30,900 30,950 0 2,008 3,891 4,661 0 2,988 5,182 5,952 30,950 31,000 0 2,000 3,880 4,651 0 2,980 5,171 5,942 31,000 31,050 0 1,992 3,870 4,640 0 2,972 5,160 5,931 31,050 31,100 0 1,984 3,859 4,629 0 2,964 5,150 5,920 31,100 31,150 0 1,976 3,848 4,619 0 2,956 5,139 5,910 31,150 31,200 0 1,968 3,838 4,608 0 2,948 5,129 5,899 ★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
(Continued)
Earned Income Credit (EIC) Table - Continued
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 31,200 31,250 0 1,960 3,827 4,598 0 2,940 5,118 5,889 31,250 31,300 0 1,952 3,817 4,587 0 2,932 5,108 5,878 31,300 31,350 0 1,944 3,806 4,577 0 2,924 5,097 5,868 31,350 31,400 0 1,936 3,796 4,566 0 2,916 5,087 5,857 31,400 31,450 0 1,928 3,785 4,556 0 2,908 5,076 5,847 31,450 31,500 0 1,920 3,775 4,545 0 2,900 5,066 5,836 31,500 31,550 0 1,912 3,764 4,535 0 2,892 5,055 5,826 31,550 31,600 0 1,904 3,754 4,524 0 2,884 5,045 5,815 31,600 31,650 0 1,896 3,743 4,514 0 2,876 5,034 5,805 31,650 31,700 0 1,888 3,733 4,503 0 2,868 5,024 5,794 31,700 31,750 0 1,880 3,722 4,493 0 2,860 5,013 5,784 31,750 31,800 0 1,872 3,712 4,482 0 2,852 5,003 5,773 31,800 31,850 0 1,864 3,701 4,472 0 2,844 4,992 5,763 31,850 31,900 0 1,856 3,691 4,461 0 2,836 4,981 5,752 31,900 31,950 0 1,848 3,680 4,450 0 2,828 4,971 5,741 31,950 32,000 0 1,840 3,669 4,440 0 2,820 4,960 5,731 32,000 32,050 0 1,832 3,659 4,429 0 2,812 4,950 5,720 32,050 32,100 0 1,824 3,648 4,419 0 2,804 4,939 5,710 32,100 32,150 0 1,816 3,638 4,408 0 2,796 4,929 5,699 32,150 32,200 0 1,808 3,627 4,398 0 2,788 4,918 5,689 32,200 32,250 0 1,800 3,617 4,387 0 2,780 4,908 5,678 32,250 32,300 0 1,792 3,606 4,377 0 2,772 4,897 5,668 32,300 32,350 0 1,784 3,596 4,366 0 2,764 4,887 5,657 32,350 32,400 0 1,776 3,585 4,356 0 2,756 4,876 5,647 32,400 32,450 0 1,768 3,575 4,345 0 2,748 4,866 5,636 32,450 32,500 0 1,760 3,564 4,335 0 2,740 4,855 5,626 32,500 32,550 0 1,752 3,554 4,324 0 2,732 4,845 5,615 32,550 32,600 0 1,744 3,543 4,314 0 2,724 4,834 5,605 32,600 32,650 0 1,736 3,533 4,303 0 2,716 4,824 5,594 32,650 32,700 0 1,729 3,522 4,293 0 2,708 4,813 5,584 32,700 32,750 0 1,721 3,511 4,282 0 2,700 4,802 5,573 32,750 32,800 0 1,713 3,501 4,271 0 2,692 4,792 5,562 32,800 32,850 0 1,705 3,490 4,261 0 2,684 4,781 5,552 32,850 32,900 0 1,697 3,480 4,250 0 2,676 4,771 5,541 32,900 32,950 0 1,689 3,469 4,240 0 2,668 4,760 5,531 32,950 33,000 0 1,681 3,459 4,229 0 2,660 4,750 5,520 33,000 33,050 0 1,673 3,448 4,219 0 2,652 4,739 5,510 33,050 33,100 0 1,665 3,438 4,208 0 2,644 4,729 5,499 33,100 33,150 0 1,657 3,427 4,198 0 2,636 4,718 5,489 33,150 33,200 0 1,649 3,417 4,187 0 2,628 4,708 5,478 33,200 33,250 0 1,641 3,406 4,177 0 2,620 4,697 5,468 33,250 33,300 0 1,633 3,396 4,166 0 2,612 4,687 5,457 33,300 33,350 0 1,625 3,385 4,156 0 2,604 4,676 5,447 33,350 33,400 0 1,617 3,375 4,145 0 2,596 4,666 5,436 33,400 33,450 0 1,609 3,364 4,135 0 2,588 4,655 5,426 33,450 33,500 0 1,601 3,354 4,124 0 2,580 4,645 5,415 33,500 33,550 0 1,593 3,343 4,114 0 2,572 4,634 5,404 33,550 33,600 0 1,585 3,332 4,103 0 2,564 4,623 5,394 33,600 33,650 0 1,577 3,322 4,092 0 2,556 4,613 5,383 33,650 33,700 0 1,569 3,311 4,082 0 2,548 4,602 5,373 33,700 33,750 0 1,561 3,301 4,071 0 2,540 4,592 5,362 33,750 33,800 0 1,553 3,290 4,061 0 2,532 4,581 5,352 33,800 33,850 0 1,545 3,280 4,050 0 2,524 4,571 5,341 33,850 33,900 0 1,537 3,269 4,040 0 2,516 4,560 5,331 33,900 33,950 0 1,529 3,259 4,029 0 2,508 4,550 5,320 33,950 34,000 0 1,521 3,248 4,019 0 2,500 4,539 5,310 34,000 34,050 0 1,513 3,238 4,008 0 2,492 4,529 5,299 34,050 34,100 0 1,505 3,227 3,998 0 2,484 4,518 5,289 34,100 34,150 0 1,497 3,217 3,987 0 2,476 4,508 5,278 34,150 34,200 0 1,489 3,206 3,977 0 2,468 4,497 5,268 34,200 34,250 0 1,481 3,196 3,966 0 2,460 4,487 5,257 34,250 34,300 0 1,473 3,185 3,956 0 2,452 4,476 5,247 34,300 34,350 0 1,465 3,175 3,945 0 2,444 4,466 5,236 34,350 34,400 0 1,457 3,164 3,935 0 2,436 4,455 5,225 (Caution. This is not a tax table.)
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 34,400 34,450 0 1,449 3,153 3,924 0 2,428 4,444 5,215 34,450 34,500 0 1,441 3,143 3,913 0 2,420 4,434 5,204 34,500 34,550 0 1,433 3,132 3,903 0 2,412 4,423 5,194 34,550 34,600 0 1,425 3,122 3,892 0 2,404 4,413 5,183 34,600 34,650 0 1,417 3,111 3,882 0 2,396 4,402 5,173 34,650 34,700 0 1,409 3,101 3,871 0 2,388 4,392 5,162 34,700 34,750 0 1,401 3,090 3,861 0 2,380 4,381 5,152 34,750 34,800 0 1,393 3,080 3,850 0 2,373 4,371 5,141 34,800 34,850 0 1,385 3,069 3,840 0 2,365 4,360 5,131 34,850 34,900 0 1,377 3,059 3,829 0 2,357 4,350 5,120 34,900 34,950 0 1,369 3,048 3,819 0 2,349 4,339 5,110 34,950 35,000 0 1,361 3,038 3,808 0 2,341 4,329 5,099 35,000 35,050 0 1,353 3,027 3,798 0 2,333 4,318 5,089 35,050 35,100 0 1,345 3,017 3,787 0 2,325 4,308 5,078 35,100 35,150 0 1,337 3,006 3,777 0 2,317 4,297 5,068 35,150 35,200 0 1,329 2,996 3,766 0 2,309 4,287 5,057 35,200 35,250 0 1,321 2,985 3,755 0 2,301 4,276 5,046 35,250 35,300 0 1,313 2,974 3,745 0 2,293 4,265 5,036 35,300 35,350 0 1,305 2,964 3,734 0 2,285 4,255 5,025 35,350 35,400 0 1,297 2,953 3,724 0 2,277 4,244 5,015 35,400 35,450 0 1,289 2,943 3,713 0 2,269 4,234 5,004 35,450 35,500 0 1,281 2,932 3,703 0 2,261 4,223 4,994 35,500 35,550 0 1,273 2,922 3,692 0 2,253 4,213 4,983 35,550 35,600 0 1,265 2,911 3,682 0 2,245 4,202 4,973 35,600 35,650 0 1,257 2,901 3,671 0 2,237 4,192 4,962 35,650 35,700 0 1,249 2,890 3,661 0 2,229 4,181 4,952 35,700 35,750 0 1,241 2,880 3,650 0 2,221 4,171 4,941 35,750 35,800 0 1,233 2,869 3,640 0 2,213 4,160 4,931 35,800 35,850 0 1,225 2,859 3,629 0 2,205 4,150 4,920 35,850 35,900 0 1,217 2,848 3,619 0 2,197 4,139 4,910 35,900 35,950 0 1,209 2,838 3,608 0 2,189 4,129 4,899 35,950 36,000 0 1,201 2,827 3,598 0 2,181 4,118 4,889 36,000 36,050 0 1,193 2,817 3,587 0 2,173 4,107 4,878 36,050 36,100 0 1,185 2,806 3,576 0 2,165 4,097 4,867 36,100 36,150 0 1,177 2,795 3,566 0 2,157 4,086 4,857 36,150 36,200 0 1,169 2,785 3,555 0 2,149 4,076 4,846 36,200 36,250 0 1,161 2,774 3,545 0 2,141 4,065 4,836 36,250 36,300 0 1,153 2,764 3,534 0 2,133 4,055 4,825 36,300 36,350 0 1,145 2,753 3,524 0 2,125 4,044 4,815 36,350 36,400 0 1,137 2,743 3,513 0 2,117 4,034 4,804 36,400 36,450 0 1,129 2,732 3,503 0 2,109 4,023 4,794 36,450 36,500 0 1,121 2,722 3,492 0 2,101 4,013 4,783 36,500 36,550 0 1,113 2,711 3,482 0 2,093 4,002 4,773 36,550 36,600 0 1,105 2,701 3,471 0 2,085 3,992 4,762 36,600 36,650 0 1,097 2,690 3,461 0 2,077 3,981 4,752 36,650 36,700 0 1,089 2,680 3,450 0 2,069 3,971 4,741 36,700 36,750 0 1,081 2,669 3,440 0 2,061 3,960 4,731 36,750 36,800 0 1,073 2,659 3,429 0 2,053 3,950 4,720 36,800 36,850 0 1,065 2,648 3,419 0 2,045 3,939 4,710 36,850 36,900 0 1,057 2,638 3,408 0 2,037 3,928 4,699 36,900 36,950 0 1,049 2,627 3,397 0 2,029 3,918 4,688 36,950 37,000 0 1,041 2,616 3,387 0 2,021 3,907 4,678 37,000 37,050 0 1,033 2,606 3,376 0 2,013 3,897 4,667 37,050 37,100 0 1,025 2,595 3,366 0 2,005 3,886 4,657 37,100 37,150 0 1,017 2,585 3,355 0 1,997 3,876 4,646 37,150 37,200 0 1,009 2,574 3,345 0 1,989 3,865 4,636 37,200 37,250 0 1,001 2,564 3,334 0 1,981 3,855 4,625 37,250 37,300 0 993 2,553 3,324 0 1,973 3,844 4,615 37,300 37,350 0 985 2,543 3,313 0 1,965 3,834 4,604 37,350 37,400 0 977 2,532 3,303 0 1,957 3,823 4,594 37,400 37,450 0 969 2,522 3,292 0 1,949 3,813 4,583 37,450 37,500 0 961 2,511 3,282 0 1,941 3,802 4,573 37,500 37,550 0 953 2,501 3,271 0 1,933 3,792 4,562 37,550 37,600 0 945 2,490 3,261 0 1,925 3,781 4,552 ★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
(Continued)
Earned Income Credit (EIC) Table - Continued
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 37,600 37,650 0 937 2,480 3,250 0 1,917 3,771 4,541 37,650 37,700 0 930 2,469 3,240 0 1,909 3,760 4,531 37,700 37,750 0 922 2,458 3,229 0 1,901 3,749 4,520 37,750 37,800 0 914 2,448 3,218 0 1,893 3,739 4,509 37,800 37,850 0 906 2,437 3,208 0 1,885 3,728 4,499 37,850 37,900 0 898 2,427 3,197 0 1,877 3,718 4,488 37,900 37,950 0 890 2,416 3,187 0 1,869 3,707 4,478 37,950 38,000 0 882 2,406 3,176 0 1,861 3,697 4,467 38,000 38,050 0 874 2,395 3,166 0 1,853 3,686 4,457 38,050 38,100 0 866 2,385 3,155 0 1,845 3,676 4,446 38,100 38,150 0 858 2,374 3,145 0 1,837 3,665 4,436 38,150 38,200 0 850 2,364 3,134 0 1,829 3,655 4,425 38,200 38,250 0 842 2,353 3,124 0 1,821 3,644 4,415 38,250 38,300 0 834 2,343 3,113 0 1,813 3,634 4,404 38,300 38,350 0 826 2,332 3,103 0 1,805 3,623 4,394 38,350 38,400 0 818 2,322 3,092 0 1,797 3,613 4,383 38,400 38,450 0 810 2,311 3,082 0 1,789 3,602 4,373 38,450 38,500 0 802 2,301 3,071 0 1,781 3,592 4,362 38,500 38,550 0 794 2,290 3,061 0 1,773 3,581 4,351 38,550 38,600 0 786 2,279 3,050 0 1,765 3,570 4,341 38,600 38,650 0 778 2,269 3,039 0 1,757 3,560 4,330 38,650 38,700 0 770 2,258 3,029 0 1,749 3,549 4,320 38,700 38,750 0 762 2,248 3,018 0 1,741 3,539 4,309 38,750 38,800 0 754 2,237 3,008 0 1,733 3,528 4,299 38,800 38,850 0 746 2,227 2,997 0 1,725 3,518 4,288 38,850 38,900 0 738 2,216 2,987 0 1,717 3,507 4,278 38,900 38,950 0 730 2,206 2,976 0 1,709 3,497 4,267 38,950 39,000 0 722 2,195 2,966 0 1,701 3,486 4,257 39,000 39,050 0 714 2,185 2,955 0 1,693 3,476 4,246 39,050 39,100 0 706 2,174 2,945 0 1,685 3,465 4,236 39,100 39,150 0 698 2,164 2,934 0 1,677 3,455 4,225 39,150 39,200 0 690 2,153 2,924 0 1,669 3,444 4,215 39,200 39,250 0 682 2,143 2,913 0 1,661 3,434 4,204 39,250 39,300 0 674 2,132 2,903 0 1,653 3,423 4,194 39,300 39,350 0 666 2,122 2,892 0 1,645 3,413 4,183 39,350 39,400 0 658 2,111 2,882 0 1,637 3,402 4,172 39,400 39,450 0 650 2,100 2,871 0 1,629 3,391 4,162 39,450 39,500 0 642 2,090 2,860 0 1,621 3,381 4,151 39,500 39,550 0 634 2,079 2,850 0 1,613 3,370 4,141 39,550 39,600 0 626 2,069 2,839 0 1,605 3,360 4,130 39,600 39,650 0 618 2,058 2,829 0 1,597 3,349 4,120 39,650 39,700 0 610 2,048 2,818 0 1,589 3,339 4,109 39,700 39,750 0 602 2,037 2,808 0 1,581 3,328 4,099 39,750 39,800 0 594 2,027 2,797 0 1,574 3,318 4,088 39,800 39,850 0 586 2,016 2,787 0 1,566 3,307 4,078 39,850 39,900 0 578 2,006 2,776 0 1,558 3,297 4,067 39,900 39,950 0 570 1,995 2,766 0 1,550 3,286 4,057 39,950 40,000 0 562 1,985 2,755 0 1,542 3,276 4,046 40,000 40,050 0 554 1,974 2,745 0 1,534 3,265 4,036 40,050 40,100 0 546 1,964 2,734 0 1,526 3,255 4,025 40,100 40,150 0 538 1,953 2,724 0 1,518 3,244 4,015 40,150 40,200 0 530 1,943 2,713 0 1,510 3,234 4,004 40,200 40,250 0 522 1,932 2,702 0 1,502 3,223 3,993 40,250 40,300 0 514 1,921 2,692 0 1,494 3,212 3,983 40,300 40,350 0 506 1,911 2,681 0 1,486 3,202 3,972 40,350 40,400 0 498 1,900 2,671 0 1,478 3,191 3,962 40,400 40,450 0 490 1,890 2,660 0 1,470 3,181 3,951 40,450 40,500 0 482 1,879 2,650 0 1,462 3,170 3,941 40,500 40,550 0 474 1,869 2,639 0 1,454 3,160 3,930 40,550 40,600 0 466 1,858 2,629 0 1,446 3,149 3,920 40,600 40,650 0 458 1,848 2,618 0 1,438 3,139 3,909 40,650 40,700 0 450 1,837 2,608 0 1,430 3,128 3,899 40,700 40,750 0 442 1,827 2,597 0 1,422 3,118 3,888 40,750 40,800 0 434 1,816 2,587 0 1,414 3,107 3,878 (Caution. This is not a tax table.)
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 40,800 40,850 0 426 1,806 2,576 0 1,406 3,097 3,867 40,850 40,900 0 418 1,795 2,566 0 1,398 3,086 3,857 40,900 40,950 0 410 1,785 2,555 0 1,390 3,076 3,846 40,950 41,000 0 402 1,774 2,545 0 1,382 3,065 3,836 41,000 41,050 0 394 1,764 2,534 0 1,374 3,054 3,825 41,050 41,100 0 386 1,753 2,523 0 1,366 3,044 3,814 41,100 41,150 0 378 1,742 2,513 0 1,358 3,033 3,804 41,150 41,200 0 370 1,732 2,502 0 1,350 3,023 3,793 41,200 41,250 0 362 1,721 2,492 0 1,342 3,012 3,783 41,250 41,300 0 354 1,711 2,481 0 1,334 3,002 3,772 41,300 41,350 0 346 1,700 2,471 0 1,326 2,991 3,762 41,350 41,400 0 338 1,690 2,460 0 1,318 2,981 3,751 41,400 41,450 0 330 1,679 2,450 0 1,310 2,970 3,741 41,450 41,500 0 322 1,669 2,439 0 1,302 2,960 3,730 41,500 41,550 0 314 1,658 2,429 0 1,294 2,949 3,720 41,550 41,600 0 306 1,648 2,418 0 1,286 2,939 3,709 41,600 41,650 0 298 1,637 2,408 0 1,278 2,928 3,699 41,650 41,700 0 290 1,627 2,397 0 1,270 2,918 3,688 41,700 41,750 0 282 1,616 2,387 0 1,262 2,907 3,678 41,750 41,800 0 274 1,606 2,376 0 1,254 2,897 3,667 41,800 41,850 0 266 1,595 2,366 0 1,246 2,886 3,657 41,850 41,900 0 258 1,585 2,355 0 1,238 2,875 3,646 41,900 41,950 0 250 1,574 2,344 0 1,230 2,865 3,635 41,950 42,000 0 242 1,563 2,334 0 1,222 2,854 3,625 42,000 42,050 0 234 1,553 2,323 0 1,214 2,844 3,614 42,050 42,100 0 226 1,542 2,313 0 1,206 2,833 3,604 42,100 42,150 0 218 1,532 2,302 0 1,198 2,823 3,593 42,150 42,200 0 210 1,521 2,292 0 1,190 2,812 3,583 42,200 42,250 0 202 1,511 2,281 0 1,182 2,802 3,572 42,250 42,300 0 194 1,500 2,271 0 1,174 2,791 3,562 42,300 42,350 0 186 1,490 2,260 0 1,166 2,781 3,551 42,350 42,400 0 178 1,479 2,250 0 1,158 2,770 3,541 42,400 42,450 0 170 1,469 2,239 0 1,150 2,760 3,530 42,450 42,500 0 162 1,458 2,229 0 1,142 2,749 3,520 42,500 42,550 0 154 1,448 2,218 0 1,134 2,739 3,509 42,550 42,600 0 146 1,437 2,208 0 1,126 2,728 3,499 42,600 42,650 0 138 1,427 2,197 0 1,118 2,718 3,488 42,650 42,700 0 131 1,416 2,187 0 1,110 2,707 3,478 42,700 42,750 0 123 1,405 2,176 0 1,102 2,696 3,467 42,750 42,800 0 115 1,395 2,165 0 1,094 2,686 3,456 42,800 42,850 0 107 1,384 2,155 0 1,086 2,675 3,446 42,850 42,900 0 99 1,374 2,144 0 1,078 2,665 3,435 42,900 42,950 0 91 1,363 2,134 0 1,070 2,654 3,425 42,950 43,000 0 83 1,353 2,123 0 1,062 2,644 3,414 43,000 43,050 0 75 1,342 2,113 0 1,054 2,633 3,404 43,050 43,100 0 67 1,332 2,102 0 1,046 2,623 3,393 43,100 43,150 0 59 1,321 2,092 0 1,038 2,612 3,383 43,150 43,200 0 51 1,311 2,081 0 1,030 2,602 3,372 43,200 43,250 0 43 1,300 2,071 0 1,022 2,591 3,362 43,250 43,300 0 35 1,290 2,060 0 1,014 2,581 3,351 43,300 43,350 0 27 1,279 2,050 0 1,006 2,570 3,341 43,350 43,400 0 19 1,269 2,039 0 998 2,560 3,330 43,400 43,450 0 11 1,258 2,029 0 990 2,549 3,320 43,450 43,500 0 * 1,248 2,018 0 982 2,539 3,309 43,500 43,550 0 0 1,237 2,008 0 974 2,528 3,298 43,550 43,600 0 0 1,226 1,997 0 966 2,517 3,288 43,600 43,650 0 0 1,216 1,986 0 958 2,507 3,277 43,650 43,700 0 0 1,205 1,976 0 950 2,496 3,267 43,700 43,750 0 0 1,195 1,965 0 942 2,486 3,256 43,750 43,800 0 0 1,184 1,955 0 934 2,475 3,246 43,800 43,850 0 0 1,174 1,944 0 926 2,465 3,235 43,850 43,900 0 0 1,163 1,934 0 918 2,454 3,225 43,900 43,950 0 0 1,153 1,923 0 910 2,444 3,214 43,950 44,000 0 0 1,142 1,913 0 902 2,433 3,204 ★ 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 $43,450 but less than $43,492, and you have one qualifying child who has a valid SSN,

your credit is $3.

If the amount you are looking up from the worksheet is $43,492 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.
(Continued)
Earned Income Credit (EIC) Table - Continued
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 44,000 44,050 0 0 1,132 1,902 0 894 2,423 3,193 44,050 44,100 0 0 1,121 1,892 0 886 2,412 3,183 44,100 44,150 0 0 1,111 1,881 0 878 2,402 3,172 44,150 44,200 0 0 1,100 1,871 0 870 2,391 3,162 44,200 44,250 0 0 1,090 1,860 0 862 2,381 3,151 44,250 44,300 0 0 1,079 1,850 0 854 2,370 3,141 44,300 44,350 0 0 1,069 1,839 0 846 2,360 3,130 44,350 44,400 0 0 1,058 1,829 0 838 2,349 3,119 44,400 44,450 0 0 1,047 1,818 0 830 2,338 3,109 44,450 44,500 0 0 1,037 1,807 0 822 2,328 3,098 44,500 44,550 0 0 1,026 1,797 0 814 2,317 3,088 44,550 44,600 0 0 1,016 1,786 0 806 2,307 3,077 44,600 44,650 0 0 1,005 1,776 0 798 2,296 3,067 44,650 44,700 0 0 995 1,765 0 790 2,286 3,056 44,700 44,750 0 0 984 1,755 0 782 2,275 3,046 44,750 44,800 0 0 974 1,744 0 775 2,265 3,035 44,800 44,850 0 0 963 1,734 0 767 2,254 3,025 44,850 44,900 0 0 953 1,723 0 759 2,244 3,014 44,900 44,950 0 0 942 1,713 0 751 2,233 3,004 44,950 45,000 0 0 932 1,702 0 743 2,223 2,993 45,000 45,050 0 0 921 1,692 0 735 2,212 2,983 45,050 45,100 0 0 911 1,681 0 727 2,202 2,972 45,100 45,150 0 0 900 1,671 0 719 2,191 2,962 45,150 45,200 0 0 890 1,660 0 711 2,181 2,951 45,200 45,250 0 0 879 1,649 0 703 2,170 2,940 45,250 45,300 0 0 868 1,639 0 695 2,159 2,930 45,300 45,350 0 0 858 1,628 0 687 2,149 2,919 45,350 45,400 0 0 847 1,618 0 679 2,138 2,909 45,400 45,450 0 0 837 1,607 0 671 2,128 2,898 45,450 45,500 0 0 826 1,597 0 663 2,117 2,888 45,500 45,550 0 0 816 1,586 0 655 2,107 2,877 45,550 45,600 0 0 805 1,576 0 647 2,096 2,867 45,600 45,650 0 0 795 1,565 0 639 2,086 2,856 45,650 45,700 0 0 784 1,555 0 631 2,075 2,846 45,700 45,750 0 0 774 1,544 0 623 2,065 2,835 45,750 45,800 0 0 763 1,534 0 615 2,054 2,825 45,800 45,850 0 0 753 1,523 0 607 2,044 2,814 45,850 45,900 0 0 742 1,513 0 599 2,033 2,804 45,900 45,950 0 0 732 1,502 0 591 2,023 2,793 45,950 46,000 0 0 721 1,492 0 583 2,012 2,783 46,000 46,050 0 0 711 1,481 0 575 2,001 2,772 46,050 46,100 0 0 700 1,470 0 567 1,991 2,761 46,100 46,150 0 0 689 1,460 0 559 1,980 2,751 46,150 46,200 0 0 679 1,449 0 551 1,970 2,740 46,200 46,250 0 0 668 1,439 0 543 1,959 2,730 46,250 46,300 0 0 658 1,428 0 535 1,949 2,719 46,300 46,350 0 0 647 1,418 0 527 1,938 2,709 46,350 46,400 0 0 637 1,407 0 519 1,928 2,698 46,400 46,450 0 0 626 1,397 0 511 1,917 2,688 46,450 46,500 0 0 616 1,386 0 503 1,907 2,677 46,500 46,550 0 0 605 1,376 0 495 1,896 2,667 46,550 46,600 0 0 595 1,365 0 487 1,886 2,656 46,600 46,650 0 0 584 1,355 0 479 1,875 2,646 46,650 46,700 0 0 574 1,344 0 471 1,865 2,635 46,700 46,750 0 0 563 1,334 0 463 1,854 2,625 46,750 46,800 0 0 553 1,323 0 455 1,844 2,614 (Caution. This is not a tax table.)
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 46,800 46,850 0 0 542 1,313 0 447 1,833 2,604 46,850 46,900 0 0 532 1,302 0 439 1,822 2,593 46,900 46,950 0 0 521 1,291 0 431 1,812 2,582 46,950 47,000 0 0 510 1,281 0 423 1,801 2,572 47,000 47,050 0 0 500 1,270 0 415 1,791 2,561 47,050 47,100 0 0 489 1,260 0 407 1,780 2,551 47,100 47,150 0 0 479 1,249 0 399 1,770 2,540 47,150 47,200 0 0 468 1,239 0 391 1,759 2,530 47,200 47,250 0 0 458 1,228 0 383 1,749 2,519 47,250 47,300 0 0 447 1,218 0 375 1,738 2,509 47,300 47,350 0 0 437 1,207 0 367 1,728 2,498 47,350 47,400 0 0 426 1,197 0 359 1,717 2,488 47,400 47,450 0 0 416 1,186 0 351 1,707 2,477 47,450 47,500 0 0 405 1,176 0 343 1,696 2,467 47,500 47,550 0 0 395 1,165 0 335 1,686 2,456 47,550 47,600 0 0 384 1,155 0 327 1,675 2,446 47,600 47,650 0 0 374 1,144 0 319 1,665 2,435 47,650 47,700 0 0 363 1,134 0 311 1,654 2,425 47,700 47,750 0 0 352 1,123 0 303 1,643 2,414 47,750 47,800 0 0 342 1,112 0 295 1,633 2,403 47,800 47,850 0 0 331 1,102 0 287 1,622 2,393 47,850 47,900 0 0 321 1,091 0 279 1,612 2,382 47,900 47,950 0 0 310 1,081 0 271 1,601 2,372 47,950 48,000 0 0 300 1,070 0 263 1,591 2,361 48,000 48,050 0 0 289 1,060 0 255 1,580 2,351 48,050 48,100 0 0 279 1,049 0 247 1,570 2,340 48,100 48,150 0 0 268 1,039 0 239 1,559 2,330 48,150 48,200 0 0 258 1,028 0 231 1,549 2,319 48,200 48,250 0 0 247 1,018 0 223 1,538 2,309 48,250 48,300 0 0 237 1,007 0 215 1,528 2,298 48,300 48,350 0 0 226 997 0 207 1,517 2,288 48,350 48,400 0 0 216 986 0 199 1,507 2,277 48,400 48,450 0 0 205 976 0 191 1,496 2,267 48,450 48,500 0 0 195 965 0 183 1,486 2,256 48,500 48,550 0 0 184 955 0 175 1,475 2,245 48,550 48,600 0 0 173 944 0 167 1,464 2,235 48,600 48,650 0 0 163 933 0 159 1,454 2,224 48,650 48,700 0 0 152 923 0 151 1,443 2,214 48,700 48,750 0 0 142 912 0 143 1,433 2,203 48,750 48,800 0 0 131 902 0 135 1,422 2,193 48,800 48,850 0 0 121 891 0 127 1,412 2,182 48,850 48,900 0 0 110 881 0 119 1,401 2,172 48,900 48,950 0 0 100 870 0 111 1,391 2,161 48,950 49,000 0 0 89 860 0 103 1,380 2,151 49,000 49,050 0 0 79 849 0 95 1,370 2,140 49,050 49,100 0 0 68 839 0 87 1,359 2,130 49,100 49,150 0 0 58 828 0 79 1,349 2,119 49,150 49,200 0 0 47 818 0 71 1,338 2,109 49,200 49,250 0 0 37 807 0 63 1,328 2,098 49,250 49,300 0 0 26 797 0 55 1,317 2,088 49,300 49,350 0 0 16 786 0 47 1,307 2,077 49,350 49,400 0 0 * 776 0 39 1,296 2,066 49,400 49,450 0 0 0 765 0 31 1,285 2,056 49,450 49,500 0 0 0 754 0 23 1,275 2,045 49,500 49,550 0 0 0 744 0 15 1,264 2,035 49,550 49,600 0 0 0 733 0 7 1,254 2,024 ★ 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 $49,350 but less than $49,399, and you have two qualifying children who have valid * SSNs, your credit is $5.
If the amount you are looking up from the worksheet is $49,399 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.
(Continued)
Earned Income Credit (EIC) Table - Continued
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 49,600 49,650 0 0 0 723 0 * 1,243 2,014 49,650 49,700 0 0 0 712 0 0 1,233 2,003 49,700 49,750 0 0 0 702 0 0 1,222 1,993 49,750 49,800 0 0 0 691 0 0 1,212 1,982 49,800 49,850 0 0 0 681 0 0 1,201 1,972 49,850 49,900 0 0 0 670 0 0 1,191 1,961 49,900 49,950 0 0 0 660 0 0 1,180 1,951 49,950 50,000 0 0 0 649 0 0 1,170 1,940 50,000 50,050 0 0 0 639 0 0 1,159 1,930 50,050 50,100 0 0 0 628 0 0 1,149 1,919 50,100 50,150 0 0 0 618 0 0 1,138 1,909 50,150 50,200 0 0 0 607 0 0 1,128 1,898 50,200 50,250 0 0 0 596 0 0 1,117 1,887 50,250 50,300 0 0 0 586 0 0 1,106 1,877 50,300 50,350 0 0 0 575 0 0 1,096 1,866 50,350 50,400 0 0 0 565 0 0 1,085 1,856 50,400 50,450 0 0 0 554 0 0 1,075 1,845 50,450 50,500 0 0 0 544 0 0 1,064 1,835 50,500 50,550 0 0 0 533 0 0 1,054 1,824 50,550 50,600 0 0 0 523 0 0 1,043 1,814 50,600 50,650 0 0 0 512 0 0 1,033 1,803 50,650 50,700 0 0 0 502 0 0 1,022 1,793 50,700 50,750 0 0 0 491 0 0 1,012 1,782 50,750 50,800 0 0 0 481 0 0 1,001 1,772 50,800 50,850 0 0 0 470 0 0 991 1,761 50,850 50,900 0 0 0 460 0 0 980 1,751 50,900 50,950 0 0 0 449 0 0 970 1,740 50,950 51,000 0 0 0 439 0 0 959 1,730 51,000 51,050 0 0 0 428 0 0 948 1,719 51,050 51,100 0 0 0 417 0 0 938 1,708 51,100 51,150 0 0 0 407 0 0 927 1,698 51,150 51,200 0 0 0 396 0 0 917 1,687 51,200 51,250 0 0 0 386 0 0 906 1,677 51,250 51,300 0 0 0 375 0 0 896 1,666 51,300 51,350 0 0 0 365 0 0 885 1,656 51,350 51,400 0 0 0 354 0 0 875 1,645 51,400 51,450 0 0 0 344 0 0 864 1,635 51,450 51,500 0 0 0 333 0 0 854 1,624 51,500 51,550 0 0 0 323 0 0 843 1,614 51,550 51,600 0 0 0 312 0 0 833 1,603 51,600 51,650 0 0 0 302 0 0 822 1,593 51,650 51,700 0 0 0 291 0 0 812 1,582 51,700 51,750 0 0 0 281 0 0 801 1,572 51,750 51,800 0 0 0 270 0 0 791 1,561 51,800 51,850 0 0 0 260 0 0 780 1,551 51,850 51,900 0 0 0 249 0 0 769 1,540 51,900 51,950 0 0 0 238 0 0 759 1,529 51,950 52,000 0 0 0 228 0 0 748 1,519 (Caution. This is not a tax table.)
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 52,000 52,050 0 0 0 217 0 0 738 1,508 52,050 52,100 0 0 0 207 0 0 727 1,498 52,100 52,150 0 0 0 196 0 0 717 1,487 52,150 52,200 0 0 0 186 0 0 706 1,477 52,200 52,250 0 0 0 175 0 0 696 1,466 52,250 52,300 0 0 0 165 0 0 685 1,456 52,300 52,350 0 0 0 154 0 0 675 1,445 52,350 52,400 0 0 0 144 0 0 664 1,435 52,400 52,450 0 0 0 133 0 0 654 1,424 52,450 52,500 0 0 0 123 0 0 643 1,414 52,500 52,550 0 0 0 112 0 0 633 1,403 52,550 52,600 0 0 0 102 0 0 622 1,393 52,600 52,650 0 0 0 91 0 0 612 1,382 52,650 52,700 0 0 0 81 0 0 601 1,372 52,700 52,750 0 0 0 70 0 0 590 1,361 52,750 52,800 0 0 0 59 0 0 580 1,350 52,800 52,850 0 0 0 49 0 0 569 1,340 52,850 52,900 0 0 0 38 0 0 559 1,329 52,900 52,950 0 0 0 28 0 0 548 1,319 52,950 53,000 0 0 0 17 0 0 538 1,308 53,000 53,050 0 0 0 7 0 0 527 1,298 53,050 53,100 0 0 0 0 0 517 1,287 53,100 53,150 0 0 0 0 0 0 506 1,277 53,150 53,200 0 0 0 0 0 0 496 1,266 53,200 53,250 0 0 0 0 0 0 485 1,256 53,250 53,300 0 0 0 0 0 0 475 1,245 53,300 53,350 0 0 0 0 0 0 464 1,235 53,350 53,400 0 0 0 0 0 0 454 1,224 53,400 53,450 0 0 0 0 0 0 443 1,214 53,450 53,500 0 0 0 0 0 0 433 1,203 53,500 53,550 0 0 0 0 0 0 422 1,192 53,550 53,600 0 0 0 0 0 0 411 1,182 53,600 53,650 0 0 0 0 0 0 401 1,171 53,650 53,700 0 0 0 0 0 0 390 1,161 53,700 53,750 0 0 0 0 0 0 380 1,150 53,750 53,800 0 0 0 0 0 0 369 1,140 53,800 53,850 0 0 0 0 0 0 359 1,129 53,850 53,900 0 0 0 0 0 0 348 1,119 53,900 53,950 0 0 0 0 0 0 338 1,108 53,950 54,000 0 0 0 0 0 0 327 1,098 54,000 54,050 0 0 0 0 0 0 317 1,087 54,050 54,100 0 0 0 0 0 0 306 1,077 54,100 54,150 0 0 0 0 0 0 296 1,066 54,150 54,200 0 0 0 0 0 0 285 1,056 54,200 54,250 0 0 0 0 0 0 275 1,045 54,250 54,300 0 0 0 0 0 0 264 1,035 54,300 54,350 0 0 0 0 0 0 254 1,024 54,350 54,400 0 0 0 0 0 0 243 1,013 ★ 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 $49,600 but less than $49,622, and you have one qualifying child who has a valid SSN,

your credit is $2.

If the amount you are looking up from the worksheet is $49,622 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.
If the amount you are looking up from the worksheet is at least $53,050 but less than $53,057, and you have three qualifying children who have valid SSNs, your credit is $1.
If the amount you are looking up from the worksheet is $53,057 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.
(Continued)
Earned Income Credit (EIC) Table - Continued
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 54,400 54,450 0 0 0 0 0 0 232 1,003 54,450 54,500 0 0 0 0 0 0 222 992 54,500 54,550 0 0 0 0 0 0 211 982 54,550 54,600 0 0 0 0 0 0 201 971 54,600 54,650 0 0 0 0 0 0 190 961 54,650 54,700 0 0 0 0 0 0 180 950 54,700 54,750 0 0 0 0 0 0 169 940 54,750 54,800 0 0 0 0 0 0 159 929 54,800 54,850 0 0 0 0 0 0 148 919 54,850 54,900 0 0 0 0 0 0 138 908 54,900 54,950 0 0 0 0 0 0 127 898 54,950 55,000 0 0 0 0 0 0 117 887 55,000 55,050 0 0 0 0 0 0 106 877 55,050 55,100 0 0 0 0 0 0 96 866 55,100 55,150 0 0 0 0 0 0 85 856 55,150 55,200 0 0 0 0 0 0 75 845 55,200 55,250 0 0 0 0 0 0 64 834 55,250 55,300 0 0 0 0 0 0 53 824 55,300 55,350 0 0 0 0 0 0 43 813 55,350 55,400 0 0 0 0 0 0 32 803 55,400 55,450 0 0 0 0 0 0 22 792 55,450 55,500 0 0 0 0 0 0 11 782 55,500 55,550 0 0 0 0 0 0 * 771 55,550 55,600 0 0 0 0 0 0 0 761 55,600 55,650 0 0 0 0 0 0 0 750 55,650 55,700 0 0 0 0 0 0 0 740 55,700 55,750 0 0 0 0 0 0 0 729 55,750 55,800 0 0 0 0 0 0 0 719 55,800 55,850 0 0 0 0 0 0 0 708 55,850 55,900 0 0 0 0 0 0 0 698 55,900 55,950 0 0 0 0 0 0 0 687 55,950 56,000 0 0 0 0 0 0 0 677 56,000 56,050 0 0 0 0 0 0 0 666 56,050 56,100 0 0 0 0 0 0 0 655 56,100 56,150 0 0 0 0 0 0 0 645 56,150 56,200 0 0 0 0 0 0 0 634 56,200 56,250 0 0 0 0 0 0 0 624 56,250 56,300 0 0 0 0 0 0 0 613 56,300 56,350 0 0 0 0 0 0 0 603 56,350 56,400 0 0 0 0 0 0 0 592 56,400 56,450 0 0 0 0 0 0 0 582 56,450 56,500 0 0 0 0 0 0 0 571 56,500 56,550 0 0 0 0 0 0 0 561 56,550 56,600 0 0 0 0 0 0 0 550 56,600 56,650 0 0 0 0 0 0 0 540 56,650 56,700 0 0 0 0 0 0 0 529 56,700 56,750 0 0 0 0 0 0 0 519 56,750 56,800 0 0 0 0 0 0 0 508 (Caution. This is not a tax table.)
And your filing status is–
If the amount you Single, head of household, Married filing jointly and you are looking up from or qualifying surviving have– the worksheet is– spouse★ and you have– 0 1 2 3 0 1 2 3 At least But less Your credit is– Your credit is– than 56,800 56,850 0 0 0 0 0 0 0 498 56,850 56,900 0 0 0 0 0 0 0 487 56,900 56,950 0 0 0 0 0 0 0 476 56,950 57,000 0 0 0 0 0 0 0 466 57,000 57,050 0 0 0 0 0 0 0 455 57,050 57,100 0 0 0 0 0 0 0 445 57,100 57,150 0 0 0 0 0 0 0 434 57,150 57,200 0 0 0 0 0 0 0 424 57,200 57,250 0 0 0 0 0 0 0 413 57,250 57,300 0 0 0 0 0 0 0 403 57,300 57,350 0 0 0 0 0 0 0 392 57,350 57,400 0 0 0 0 0 0 0 382 57,400 57,450 0 0 0 0 0 0 0 371 57,450 57,500 0 0 0 0 0 0 0 361 57,500 57,550 0 0 0 0 0 0 0 350 57,550 57,600 0 0 0 0 0 0 0 340 57,600 57,650 0 0 0 0 0 0 0 329 57,650 57,700 0 0 0 0 0 0 0 319 57,700 57,750 0 0 0 0 0 0 0 308 57,750 57,800 0 0 0 0 0 0 0 297 57,800 57,850 0 0 0 0 0 0 0 287 57,850 57,900 0 0 0 0 0 0 0 276 57,900 57,950 0 0 0 0 0 0 0 266 57,950 58,000 0 0 0 0 0 0 0 255 58,000 58,050 0 0 0 0 0 0 0 245 58,050 58,100 0 0 0 0 0 0 0 234 58,100 58,150 0 0 0 0 0 0 0 224 58,150 58,200 0 0 0 0 0 0 0 213 58,200 58,250 0 0 0 0 0 0 0 203 58,250 58,300 0 0 0 0 0 0 0 192 58,300 58,350 0 0 0 0 0 0 0 182 58,350 58,400 0 0 0 0 0 0 0 171 58,400 58,450 0 0 0 0 0 0 0 161 58,450 58,500 0 0 0 0 0 0 0 150 58,500 58,550 0 0 0 0 0 0 0 139 58,550 58,600 0 0 0 0 0 0 0 129 58,600 58,650 0 0 0 0 0 0 0 118 58,650 58,700 0 0 0 0 0 0 0 108 58,700 58,750 0 0 0 0 0 0 0 97 58,750 58,800 0 0 0 0 0 0 0 87 58,800 58,850 0 0 0 0 0 0 0 76 58,850 58,900 0 0 0 0 0 0 0 66 58,900 58,950 0 0 0 0 0 0 0 55 58,950 59,000 0 0 0 0 0 0 0 45 59,000 59,050 0 0 0 0 0 0 0 34 59,050 59,100 0 0 0 0 0 0 0 24 59,100 59,150 0 0 0 0 0 0 0 13 59,150 59,187 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 $55,500 but less than $55,529, 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 $55,529 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 $59,150 but less than $59,187, 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 $59,187 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.

# Line 28

Additional Child Tax Credit
See Schedule 8812 (Form 1040) and its instructions for information on figuring and claiming any additional child tax credit that you may qualify to claim. If you are claiming the additional child tax credit, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR.
Form 8862, who must file. You must file Form 8862 to claim the additional child tax credit if your child tax credit (refundable or nonrefundable depending on the tax year), additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2022 return to claim the credit for 2022. Don't file Form 8862 if you filed Form 8862 for 2021 and the child tax credit (refundable or nonrefundable), 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 deter-CAUTION mined 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 TIP can't be issued before mid-February 2023. 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 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 2022 return to claim the credit for 2022. Don't file Form 8862 if you filed Form 8862 for 2021 and the American opportunity credit was allowed for that year. See Form 8862 and its instructions for details.
If you take the American op-
! portunity credit even though you aren't eligible and it is de-CAUTION termined 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

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 2022 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.
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.
DIRECT DEPOSIT
Simple. Safe. Secure.
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 or savings 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 CAUTION 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 2022). 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 2022 return during 2023 and don’t notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for

If you designate your deposit to be for 2022, 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 2022. In that case, you must file an amended 2022 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

You and your spouse, if filing
! jointly, each may be able to contribute up to $6,000 ($7,000 CAUTION if age 50 or older at the end of 2022) to a traditional IRA or Roth IRA for 2022.
You may owe a penalty if your contributions exceed these limits, and the limits may be lower depending on your compensation and income. For more information on IRA contributions, see Pub.
590-A.
For more information on IRAs, see
Pub. 590-A and Pub. 590-B.
TreasuryDirect®. You can request a deposit of your refund (or part of it) to a TreasuryDirect® online account to buy U.S. Treasury marketable securities, if available, and savings bonds. For more information, go to treasurydirect.gov. Form 8888. You can have your refund directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You don’t need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions.
Your refund can be split and directly deposited into up to three TIP 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 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

C. and M. Keys would use that routing number unless their finan-Sample Check—Lines 35b Through 35d cial 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

C. KEYS
M. KEYS
123 Pear Lane
Anyplace, MI 00000
PAY TO THE
1234
15-0000/0000
SAMPLE slip is different from the routing number on your checks, ORDER OF $ DOLLARS
Account

Your deposit is to a savings ac- Routing number count that doesn't allow you to write number

ANYPLACE BANK
Anyplace, MI 00000
Do not include
(line 35d) checks, or

Your checks state they are payable through a financial institution different (line 35b) For the check number.

|:250250025|:202020"’86". 1234 from the one at which you have your checking account.
The routing and account numbers may be in different places on your check.

# 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.
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.

CAUTION

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.
CAUTION
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 2023
Estimated Tax
Enter on line 36 the amount, if any, of the overpayment on line 34 you want applied to your 2023 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 2023 estimated tax can't CAUTION be changed later.
Amount You Owe
To avoid interest and penalties, pay your taxes in full by the TIP due date of your return (not including extensions)—April 18, 2023, 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 2023 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. To pay by debit or credit card, go to IRS.gov/Payments. A convenience fee is charged by these service providers.
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/Payments. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. A user fee is charged.

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).
Debit or credit card. Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.
Link2Gov Corporation
888-PAY-1040TM
(888-729-1040) www.PAY1040.com
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
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, you must first be registered online at fed.acipayonline.com. 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 “2022 Form 1040” or “2022 Form 1040-SR” and your name, address, daytime phone number, and social security number (SSN) on your payment and attach Form 1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/Form1040V. If you are filing a joint return, enter the SSN shown first on your tax return.
To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Don’t use dashes or lines (for example, don’t enter “$ XXX–” or “$ XXXxx/100”).
Mail your 2022 tax return, 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 18, 2023, 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 18, 2023, 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, 2023. You must pay the tax before the extension runs out. 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 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

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 owe the penalty even if you didn't include those taxes.
Exception. You won't owe the penalty if your 2021 tax return was for a tax year of 12 full months and either of the following applies.

You had no tax shown on your

2021 return and you were a U.S. citizen or resident for all of 2021.

The total of lines 25d, 26, and

Schedule 3, line 11, on your 2022 return is at least 100% of the tax shown on your 2021 return (110% of that amount if you aren't a farmer or fisherman, and your adjusted gross income (AGI) shown on your 2021 return was more than $150,000 (more than $75,000 if married filing separately for 2022)).
Your estimated tax payments for 2022 must have been made on time and for the required amount.
For most people, the “tax shown on your 2021 return” is the amount on your 2021 Form 1040 or 1040-SR, line 24, minus the total of any amounts shown on lines 27a, 28, 29, and 30; Schedule 3, lines 9, 12, 13b, 13g, and 13h; and Forms 8828, 4137, 5329 (Parts III through IX only), 8885, 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 2021 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 TIP 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. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS can't figure your penalty under this method.
Third Party Designee
If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2022 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 2023 tax return. This is April 15, 2024, 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.

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 2022, see Death of a Taxpayer, later.

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.
For 2022, if we issued you an identity protection personal identification number (IP PIN) (as described in more detail below), all six digits of your IPPIN must appear in the IPPIN 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 IPPIN, 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, IPPIN, if applicable, and your adjusted gross income (AGI) from your originally filed 2021 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, IPPIN, 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
2021 Form 1040 or 1040-SR, line 11. If you don’t have your 2021 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 2021 return.)
You can't use the Self-Select
!
PIN method if you are a first-time filer under age 16 at CAUTION the end of 2022.
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 IPPIN, if applicable. If you're filing jointly, your electronic return must also include your spouse's PIN, last name, date of birth, and IPPIN, 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 Per-TIP sonal Identification Number
(IP PIN). For more information, see
Pub. 5477. To apply for an IPPIN, go to
IRS.gov/IPPIN and use the Get an IP
PIN tool.
For 2022, if you received an IPPIN from the IRS, enter it in the IPPIN spaces provided next to the space for your occupation. You must correctly enter all six numbers of your IPPIN. If you didn't receive an IPPIN, leave these spaces blank.
New IP PINs are generated ev-
! ery year. They will generally be sent out by mid-January 2023.
CAUTION
Use this IPPIN on your 2022 return as well as any prior-year returns you file in 2023.
If you are filing a joint return and both taxpayers receive an IPPIN, enter both IP PINs in the spaces provided.
If you need more information, go to
IRS.gov/IPPIN. If you received an IP
PIN but misplaced it, 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.
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.
You can report an unsolicited email claiming to be from the IRS, or an IRS-related component like the Electronic Federal Tax Payment System, to the IRS at phishing@irs.gov.
For more information, go to IRS.gov/
Phishing and IRS.gov/newsroom/howto-know-its-really-the-irs-calling-orknocking-on-your-door.
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.
See the instructions for line 16 to see if you must use the
2022
Tax Table below to figure your tax.
!
Tax Table
CAUTION
Sample Table
Head
At But Single Married Married of a
Least Less ﬁling ﬁling house-
Than jointly* sepahold rately
Example. A married couple are filing a joint return. Their taxable Your tax is— income on Form 1040, line 15, is $25,300. First, they find the 25,200 25,250 2,822 2,616 2,822 2,734 $25,300-25,350 taxable income line. Next, they find the column for 25,250 25,300 2,828 2,622 2,828 2,740 25,300 25,350 2,834 2,628 2,834 2,746 married filing jointly and read down the column. The amount shown 25,350 25,400 2,840 2,634 2,840 2,752 where the taxable income line and filing status column meet is $2,628. This is the tax amount they should enter in the entry space on Form 1040, line 16.
If line 15
If line 15
(taxable
(taxable And you are— income) is— income) is—
At But Single
At But Single Married Married Head of least less least less filing filing a than than jointly * sepa- houserately hold
Your tax is—
0 5 0 0 0 0 1,000
5 15 1 1 1 1
15 25 2 2 2 2
25 50 4 4 4 4
1,000 1,025 101
50 75 6 6 6 6
1,025 1,050 104
75 100 9 9 9 9 1,050 1,075 106
100 125 11 11 11 11 1,075 1,100 109
125 150 14 14 14 14 1,100 1,125 111
150 175 16 16 16 16
1,125 1,150 114
175 200 19 19 19 19
1,150 1,175 116
1,175 1,200 119
200 225 21 21 21 21
1,200 1,225 121
225 250 24 24 24 24
1,225 1,250 124
250 275 26 26 26 26
275 300 29 29 29 29
1,250 1,275 126
300 325 31 31 31 31
1,275 1,300 129
1,300 1,325 131
325 350 34 34 34 34
1,325 1,350 134
350 375 36 36 36 36
1,350 1,375 136
375 400 39 39 39 39
400 425 41 41 41 41
1,375 1,400 139
425 450 44 44 44 44
1,400 1,425 141
1,425 1,450 144
450 475 46 46 46 46
1,450 1,475 146
475 500 49 49 49 49
1,475 1,500 149
500 525 51 51 51 51
525 550 54 54 54 54
1,500 1,525 151
550 575 56 56 56 56
1,525 1,550 154
1,550 1,575 156
575 600 59 59 59 59
1,575 1,600 159
600 625 61 61 61 61
1,600 1,625 161
625 650 64 64 64 64
650 675 66 66 66 66 1,625 1,650 164
675 700 69 69 69 69 1,650 1,675 166
1,675 1,700 169
700 725 71 71 71 71
1,700 1,725 171
725 750 74 74 74 74
1,725 1,750 174
750 775 76 76 76 76
1,750 1,775 176
775 800 79 79 79 79
1,775 1,800 179
800 825 81 81 81 81
1,800 1,825 181
825 850 84 84 84 84 1,825 1,850 184
850 875 86 86 86 86 1,850 1,875 186
875 900 89 89 89 89
1,875 1,900 189
900 925 91 91 91 91
1,900 1,925 191
925 950 94 94 94 94
1,925 1,950 194
1,950 1,975 196
950 975 96 96 96 96
1,975 2,000 199
975 1,000 99 99 99 99

This column must also be used by a qualifying surviving spouse.

If line 15
(taxable And you are—
And you are— income) is—
At But Single Married Married Head of
Married Married Head of least less filing filing a filing filing a than jointly * sepa- housejointly * sepa- houserately hold rately hold
Your tax is—
Your tax is—
2,000
2,000 2,025 201 201 201 201
101 101 101
2,025 2,050 204 204 204 204
104 104 104
2,050 2,075 206 206 206 206
106 106 106
2,075 2,100 209 209 209 209
109 109 109
2,100 2,125 211 211 211 211
111 111 111
2,125 2,150 214 214 214 214
114 114 114
2,150 2,175 216 216 216 216
116 116 116
2,175 2,200 219 219 219 219
119 119 119
2,200 2,225 221 221 221 221
121 121 121
2,225 2,250 224 224 224 224
124 124 124
2,250 2,275 226 226 226 226
126 126 126
2,275 2,300 229 229 229 229
129 129 129
2,300 2,325 231 231 231 231
131 131 131
2,325 2,350 234 234 234 234
134 134 134
2,350 2,375 236 236 236 236
136 136 136
2,375 2,400 239 239 239 239
139 139 139
2,400 2,425 241 241 241 241
141 141 141
2,425 2,450 244 244 244 244
144 144 144
2,450 2,475 246 246 246 246
146 146 146
2,475 2,500 249 249 249 249
149 149 149
2,500 2,525 251 251 251 251
151 151 151
2,525 2,550 254 254 254 254
154 154 154
2,550 2,575 256 256 256 256
156 156 156
2,575 2,600 259 259 259 259
159 159 159
2,600 2,625 261 261 261 261
161 161 161
2,625 2,650 264 264 264 264
164 164 164
2,650 2,675 266 266 266 266
166 166 166
2,675 2,700 269 269 269 269
169 169 169
2,700 2,725 271 271 271 271
171 171 171
2,725 2,750 274 274 274 274
174 174 174
2,750 2,775 276 276 276 276
176 176 176
2,775 2,800 279 279 279 279
179 179 179
2,800 2,825 281 281 281 281
181 181 181
2,825 2,850 284 284 284 284
184 184 184
2,850 2,875 286 286 286 286
186 186 186
2,875 2,900 289 289 289 289
189 189 189
2,900 2,925 291 291 291 291
191 191 191
2,925 2,950 294 294 294 294
194 194 194
2,950 2,975 296 296 296 296
196 196 196
2,975 3,000 299 299 299 299
199 199 199
(Continued)
At But Single Married Married Head of At But Single least less filing filing a least less than jointly * sepa- house- than rately hold
Your tax is—
3,000 6,000
3,000 3,050 303 303 303 303 6,000 6,050 603
3,050 3,100 308 308 308 308 6,050 6,100 608
3,100 3,150 313 313 313 313 6,100 6,150 613
3,150 3,200 318 318 318 318 6,150 6,200 618
3,200 3,250 323 323 323 323 6,200 6,250 623
3,250 3,300 328 328 328 328 6,250 6,300 628
3,300 3,350 333 333 333 333 6,300 6,350 633
3,350 3,400 338 338 338 338 6,350 6,400 638
3,400 3,450 343 343 343 343 6,400 6,450 643
3,450 3,500 348 348 348 348 6,450 6,500 648
3,500 3,550 353 353 353 353 6,500 6,550 653
3,550 3,600 358 358 358 358 6,550 6,600 658
3,600 3,650 363 363 363 363 6,600 6,650 663
3,650 3,700 368 368 368 368 6,650 6,700 668
3,700 3,750 373 373 373 373 6,700 6,750 673
3,750 3,800 378 378 378 378 6,750 6,800 678
3,800 3,850 383 383 383 383 6,800 6,850 683
3,850 3,900 388 388 388 388 6,850 6,900 688
3,900 3,950 393 393 393 393 6,900 6,950 693
3,950 4,000 398 398 398 398 6,950 7,000 698
4,000 7,000
4,000 4,050 403 403 403 403 7,000 7,050 703
4,050 4,100 408 408 408 408 7,050 7,100 708
4,100 4,150 413 413 413 413 7,100 7,150 713
4,150 4,200 418 418 418 418 7,150 7,200 718
4,200 4,250 423 423 423 423 7,200 7,250 723
4,250 4,300 428 428 428 428 7,250 7,300 728
4,300 4,350 433 433 433 433 7,300 7,350 733
4,350 4,400 438 438 438 438 7,350 7,400 738
4,400 4,450 443 443 443 443 7,400 7,450 743
4,450 4,500 448 448 448 448 7,450 7,500 748
4,500 4,550 453 453 453 453 7,500 7,550 753
4,550 4,600 458 458 458 458 7,550 7,600 758
4,600 4,650 463 463 463 463 7,600 7,650 763
4,650 4,700 468 468 468 468 7,650 7,700 768
4,700 4,750 473 473 473 473 7,700 7,750 773
4,750 4,800 478 478 478 478 7,750 7,800 778
4,800 4,850 483 483 483 483 7,800 7,850 783
4,850 4,900 488 488 488 488 7,850 7,900 788
4,900 4,950 493 493 493 493 7,900 7,950 793
4,950 5,000 498 498 498 498 7,950 8,000 798
5,000 8,000
5,000 5,050 503 503 503 503 8,000 8,050 803
5,050 5,100 508 508 508 508 8,050 8,100 808
5,100 5,150 513 513 513 513 8,100 8,150 813
5,150 5,200 518 518 518 518 8,150 8,200 818
5,200 5,250 523 523 523 523 8,200 8,250 823
5,250 5,300 528 528 528 528 8,250 8,300 828
5,300 5,350 533 533 533 533 8,300 8,350 833
5,350 5,400 538 538 538 538 8,350 8,400 838
5,400 5,450 543 543 543 543 8,400 8,450 843
5,450 5,500 548 548 548 548 8,450 8,500 848
5,500 5,550 553 553 553 553 8,500 8,550 853
5,550 5,600 558 558 558 558 8,550 8,600 858
5,600 5,650 563 563 563 563 8,600 8,650 863
5,650 5,700 568 568 568 568 8,650 8,700 868
5,700 5,750 573 573 573 573 8,700 8,750 873
5,750 5,800 578 578 578 578 8,750 8,800 878
5,800 5,850 583 583 583 583 8,800 8,850 883
5,850 5,900 588 588 588 588 8,850 8,900 888
5,900 5,950 593 593 593 593 8,900 8,950 893
5,950 6,000 598 598 598 598 8,950 9,000 898

This column must also be used by a qualifying surviving spouse.

If line 15
And you are— (taxable And you are— income) is—
Married Married Head of At But Single Married Married Head of filing filing a least less filing filing a jointly * sepa- house- than jointly * sepa- houserately hold rately hold Your tax is— Your tax is— 9,000 603 603 603 9,000 9,050 903 903 903 903 608 608 608 9,050 9,100 908 908 908 908 613 613 613 9,100 9,150 913 913 913 913 618 618 618 9,150 9,200 918 918 918 918 623 623 623 9,200 9,250 923 923 923 923 628 628 628 9,250 9,300 928 928 928 928 633 633 633 9,300 9,350 933 933 933 933 638 638 638 9,350 9,400 938 938 938 938 643 643 643 9,400 9,450 943 943 943 943 648 648 648 9,450 9,500 948 948 948 948 653 653 653 9,500 9,550 953 953 953 953 658 658 658 9,550 9,600 958 958 958 958 663 663 663 9,600 9,650 963 963 963 963 668 668 668 9,650 9,700 968 968 968 968 673 673 673 9,700 9,750 973 973 973 973 678 678 678 9,750 9,800 978 978 978 978 683 683 683 9,800 9,850 983 983 983 983 688 688 688 9,850 9,900 988 988 988 988 693 693 693 9,900 9,950 993 993 993 993 698 698 698 9,950 10,000 998 998 998 998 10,000 703 703 703 10,000 10,050 1,003 1,003 1,003 1,003 708 708 708 10,050 10,100 1,008 1,008 1,008 1,008 713 713 713 10,100 10,150 1,013 1,013 1,013 1,013 718 718 718 10,150 10,200 1,018 1,018 1,018 1,018 723 723 723 10,200 10,250 1,023 1,023 1,023 1,023 728 728 728 10,250 10,300 1,028 1,028 1,028 1,028 733 733 733 10,300 10,350 1,034 1,033 1,034 1,033 738 738 738 10,350 10,400 1,040 1,038 1,040 1,038 743 743 743 10,400 10,450 1,046 1,043 1,046 1,043 748 748 748 10,450 10,500 1,052 1,048 1,052 1,048 753 753 753 10,500 10,550 1,058 1,053 1,058 1,053 758 758 758 10,550 10,600 1,064 1,058 1,064 1,058 763 763 763 10,600 10,650 1,070 1,063 1,070 1,063 768 768 768 10,650 10,700 1,076 1,068 1,076 1,068 773 773 773 10,700 10,750 1,082 1,073 1,082 1,073 778 778 778 10,750 10,800 1,088 1,078 1,088 1,078 783 783 783 10,800 10,850 1,094 1,083 1,094 1,083 788 788 788 10,850 10,900 1,100 1,088 1,100 1,088 793 793 793 10,900 10,950 1,106 1,093 1,106 1,093 798 798 798 10,950 11,000 1,112 1,098 1,112 1,098 11,000 803 803 803 11,000 11,050 1,118 1,103 1,118 1,103 808 808 808 11,050 11,100 1,124 1,108 1,124 1,108 813 813 813 11,100 11,150 1,130 1,113 1,130 1,113 818 818 818 11,150 11,200 1,136 1,118 1,136 1,118 823 823 823 11,200 11,250 1,142 1,123 1,142 1,123 828 828 828 11,250 11,300 1,148 1,128 1,148 1,128 833 833 833 11,300 11,350 1,154 1,133 1,154 1,133 838 838 838 11,350 11,400 1,160 1,138 1,160 1,138 843 843 843 11,400 11,450 1,166 1,143 1,166 1,143 848 848 848 11,450 11,500 1,172 1,148 1,172 1,148 853 853 853 11,500 11,550 1,178 1,153 1,178 1,153 858 858 858 11,550 11,600 1,184 1,158 1,184 1,158 863 863 863 11,600 11,650 1,190 1,163 1,190 1,163 868 868 868 11,650 11,700 1,196 1,168 1,196 1,168 873 873 873 11,700 11,750 1,202 1,173 1,202 1,173 878 878 878 11,750 11,800 1,208 1,178 1,208 1,178 883 883 883 11,800 11,850 1,214 1,183 1,214 1,183 888 888 888 11,850 11,900 1,220 1,188 1,220 1,188 893 893 893 11,900 11,950 1,226 1,193 1,226 1,193 898 898 898 11,950 12,000 1,232 1,198 1,232 1,198
(Continued)
At But Single Married Married Head of At But Single least less filing filing a least less than jointly * sepa- house- than rately hold
Your tax is—
12,000 15,000
12,000 12,050 1,238 1,203 1,238 1,203 15,000 15,050 1,598 12,050 12,100 1,244 1,208 1,244 1,208 15,050 15,100 1,604 12,100 12,150 1,250 1,213 1,250 1,213 15,100 15,150 1,610 12,150 12,200 1,256 1,218 1,256 1,218 15,150 15,200 1,616 12,200 12,250 1,262 1,223 1,262 1,223 15,200 15,250 1,622 12,250 12,300 1,268 1,228 1,268 1,228 15,250 15,300 1,628 12,300 12,350 1,274 1,233 1,274 1,233 15,300 15,350 1,634 12,350 12,400 1,280 1,238 1,280 1,238 15,350 15,400 1,640 12,400 12,450 1,286 1,243 1,286 1,243 15,400 15,450 1,646 12,450 12,500 1,292 1,248 1,292 1,248 15,450 15,500 1,652 12,500 12,550 1,298 1,253 1,298 1,253 15,500 15,550 1,658 12,550 12,600 1,304 1,258 1,304 1,258 15,550 15,600 1,664 12,600 12,650 1,310 1,263 1,310 1,263 15,600 15,650 1,670 12,650 12,700 1,316 1,268 1,316 1,268 15,650 15,700 1,676 12,700 12,750 1,322 1,273 1,322 1,273 15,700 15,750 1,682 12,750 12,800 1,328 1,278 1,328 1,278 15,750 15,800 1,688 12,800 12,850 1,334 1,283 1,334 1,283 15,800 15,850 1,694 12,850 12,900 1,340 1,288 1,340 1,288 15,850 15,900 1,700 12,900 12,950 1,346 1,293 1,346 1,293 15,900 15,950 1,706 12,950 13,000 1,352 1,298 1,352 1,298 15,950 16,000 1,712 13,000 16,000 13,000 13,050 1,358 1,303 1,358 1,303 16,000 16,050 1,718 13,050 13,100 1,364 1,308 1,364 1,308 16,050 16,100 1,724 13,100 13,150 1,370 1,313 1,370 1,313 16,100 16,150 1,730 13,150 13,200 1,376 1,318 1,376 1,318 16,150 16,200 1,736 13,200 13,250 1,382 1,323 1,382 1,323 16,200 16,250 1,742 13,250 13,300 1,388 1,328 1,388 1,328 16,250 16,300 1,748 13,300 13,350 1,394 1,333 1,394 1,333 16,300 16,350 1,754 13,350 13,400 1,400 1,338 1,400 1,338 16,350 16,400 1,760 13,400 13,450 1,406 1,343 1,406 1,343 16,400 16,450 1,766 13,450 13,500 1,412 1,348 1,412 1,348 16,450 16,500 1,772 13,500 13,550 1,418 1,353 1,418 1,353 16,500 16,550 1,778 13,550 13,600 1,424 1,358 1,424 1,358 16,550 16,600 1,784 13,600 13,650 1,430 1,363 1,430 1,363 16,600 16,650 1,790 13,650 13,700 1,436 1,368 1,436 1,368 16,650 16,700 1,796 13,700 13,750 1,442 1,373 1,442 1,373 16,700 16,750 1,802 13,750 13,800 1,448 1,378 1,448 1,378 16,750 16,800 1,808 13,800 13,850 1,454 1,383 1,454 1,383 16,800 16,850 1,814 13,850 13,900 1,460 1,388 1,460 1,388 16,850 16,900 1,820 13,900 13,950 1,466 1,393 1,466 1,393 16,900 16,950 1,826 13,950 14,000 1,472 1,398 1,472 1,398 16,950 17,000 1,832 14,000 17,000 14,000 14,050 1,478 1,403 1,478 1,403 17,000 17,050 1,838 14,050 14,100 1,484 1,408 1,484 1,408 17,050 17,100 1,844 14,100 14,150 1,490 1,413 1,490 1,413 17,100 17,150 1,850 14,150 14,200 1,496 1,418 1,496 1,418 17,150 17,200 1,856 14,200 14,250 1,502 1,423 1,502 1,423 17,200 17,250 1,862 14,250 14,300 1,508 1,428 1,508 1,428 17,250 17,300 1,868 14,300 14,350 1,514 1,433 1,514 1,433 17,300 17,350 1,874 14,350 14,400 1,520 1,438 1,520 1,438 17,350 17,400 1,880 14,400 14,450 1,526 1,443 1,526 1,443 17,400 17,450 1,886 14,450 14,500 1,532 1,448 1,532 1,448 17,450 17,500 1,892 14,500 14,550 1,538 1,453 1,538 1,453 17,500 17,550 1,898 14,550 14,600 1,544 1,458 1,544 1,458 17,550 17,600 1,904 14,600 14,650 1,550 1,463 1,550 1,463 17,600 17,650 1,910 14,650 14,700 1,556 1,468 1,556 1,468 17,650 17,700 1,916 14,700 14,750 1,562 1,473 1,562 1,474 17,700 17,750 1,922 14,750 14,800 1,568 1,478 1,568 1,480 17,750 17,800 1,928 14,800 14,850 1,574 1,483 1,574 1,486 17,800 17,850 1,934 14,850 14,900 1,580 1,488 1,580 1,492 17,850 17,900 1,940 14,900 14,950 1,586 1,493 1,586 1,498 17,900 17,950 1,946 14,950 15,000 1,592 1,498 1,592 1,504 17,950 18,000 1,952

This column must also be used by a qualifying surviving spouse.

If line 15
And you are— (taxable And you are— income) is—
Married Married Head of At But Single Married Married Head of filing filing a least less filing filing a jointly * sepa- house- than jointly * sepa- houserately hold rately hold Your tax is— Your tax is— 18,000 1,503 1,598 1,510 18,000 18,050 1,958 1,803 1,958 1,870 1,508 1,604 1,516 18,050 18,100 1,964 1,808 1,964 1,876 1,513 1,610 1,522 18,100 18,150 1,970 1,813 1,970 1,882 1,518 1,616 1,528 18,150 18,200 1,976 1,818 1,976 1,888 1,523 1,622 1,534 18,200 18,250 1,982 1,823 1,982 1,894 1,528 1,628 1,540 18,250 18,300 1,988 1,828 1,988 1,900 1,533 1,634 1,546 18,300 18,350 1,994 1,833 1,994 1,906 1,538 1,640 1,552 18,350 18,400 2,000 1,838 2,000 1,912 1,543 1,646 1,558 18,400 18,450 2,006 1,843 2,006 1,918 1,548 1,652 1,564 18,450 18,500 2,012 1,848 2,012 1,924 1,553 1,658 1,570 18,500 18,550 2,018 1,853 2,018 1,930 1,558 1,664 1,576 18,550 18,600 2,024 1,858 2,024 1,936 1,563 1,670 1,582 18,600 18,650 2,030 1,863 2,030 1,942 1,568 1,676 1,588 18,650 18,700 2,036 1,868 2,036 1,948 1,573 1,682 1,594 18,700 18,750 2,042 1,873 2,042 1,954 1,578 1,688 1,600 18,750 18,800 2,048 1,878 2,048 1,960 1,583 1,694 1,606 18,800 18,850 2,054 1,883 2,054 1,966 1,588 1,700 1,612 18,850 18,900 2,060 1,888 2,060 1,972 1,593 1,706 1,618 18,900 18,950 2,066 1,893 2,066 1,978 1,598 1,712 1,624 18,950 19,000 2,072 1,898 2,072 1,984 19,000 1,603 1,718 1,630 19,000 19,050 2,078 1,903 2,078 1,990 1,608 1,724 1,636 19,050 19,100 2,084 1,908 2,084 1,996 1,613 1,730 1,642 19,100 19,150 2,090 1,913 2,090 2,002 1,618 1,736 1,648 19,150 19,200 2,096 1,918 2,096 2,008 1,623 1,742 1,654 19,200 19,250 2,102 1,923 2,102 2,014 1,628 1,748 1,660 19,250 19,300 2,108 1,928 2,108 2,020 1,633 1,754 1,666 19,300 19,350 2,114 1,933 2,114 2,026 1,638 1,760 1,672 19,350 19,400 2,120 1,938 2,120 2,032 1,643 1,766 1,678 19,400 19,450 2,126 1,943 2,126 2,038 1,648 1,772 1,684 19,450 19,500 2,132 1,948 2,132 2,044 1,653 1,778 1,690 19,500 19,550 2,138 1,953 2,138 2,050 1,658 1,784 1,696 19,550 19,600 2,144 1,958 2,144 2,056 1,663 1,790 1,702 19,600 19,650 2,150 1,963 2,150 2,062 1,668 1,796 1,708 19,650 19,700 2,156 1,968 2,156 2,068 1,673 1,802 1,714 19,700 19,750 2,162 1,973 2,162 2,074 1,678 1,808 1,720 19,750 19,800 2,168 1,978 2,168 2,080 1,683 1,814 1,726 19,800 19,850 2,174 1,983 2,174 2,086 1,688 1,820 1,732 19,850 19,900 2,180 1,988 2,180 2,092 1,693 1,826 1,738 19,900 19,950 2,186 1,993 2,186 2,098 1,698 1,832 1,744 19,950 20,000 2,192 1,998 2,192 2,104 20,000 1,703 1,838 1,750 20,000 20,050 2,198 2,003 2,198 2,110 1,708 1,844 1,756 20,050 20,100 2,204 2,008 2,204 2,116 1,713 1,850 1,762 20,100 20,150 2,210 2,013 2,210 2,122 1,718 1,856 1,768 20,150 20,200 2,216 2,018 2,216 2,128 1,723 1,862 1,774 20,200 20,250 2,222 2,023 2,222 2,134 1,728 1,868 1,780 20,250 20,300 2,228 2,028 2,228 2,140 1,733 1,874 1,786 20,300 20,350 2,234 2,033 2,234 2,146 1,738 1,880 1,792 20,350 20,400 2,240 2,038 2,240 2,152 1,743 1,886 1,798 20,400 20,450 2,246 2,043 2,246 2,158 1,748 1,892 1,804 20,450 20,500 2,252 2,048 2,252 2,164 1,753 1,898 1,810 20,500 20,550 2,258 2,053 2,258 2,170 1,758 1,904 1,816 20,550 20,600 2,264 2,058 2,264 2,176 1,763 1,910 1,822 20,600 20,650 2,270 2,064 2,270 2,182 1,768 1,916 1,828 20,650 20,700 2,276 2,070 2,276 2,188 1,773 1,922 1,834 20,700 20,750 2,282 2,076 2,282 2,194 1,778 1,928 1,840 20,750 20,800 2,288 2,082 2,288 2,200 1,783 1,934 1,846 20,800 20,850 2,294 2,088 2,294 2,206 1,788 1,940 1,852 20,850 20,900 2,300 2,094 2,300 2,212 1,793 1,946 1,858 20,900 20,950 2,306 2,100 2,306 2,218 1,798 1,952 1,864 20,950 21,000 2,312 2,106 2,312 2,224
(Continued)
At But Single Married Married Head of At But Single least less filing filing a least less than jointly * sepa- house- than rately hold
Your tax is—
21,000 24,000
21,000 21,050 2,318 2,112 2,318 2,230 24,000 24,050 2,678 21,050 21,100 2,324 2,118 2,324 2,236 24,050 24,100 2,684 21,100 21,150 2,330 2,124 2,330 2,242 24,100 24,150 2,690 21,150 21,200 2,336 2,130 2,336 2,248 24,150 24,200 2,696 21,200 21,250 2,342 2,136 2,342 2,254 24,200 24,250 2,702 21,250 21,300 2,348 2,142 2,348 2,260 24,250 24,300 2,708 21,300 21,350 2,354 2,148 2,354 2,266 24,300 24,350 2,714 21,350 21,400 2,360 2,154 2,360 2,272 24,350 24,400 2,720 21,400 21,450 2,366 2,160 2,366 2,278 24,400 24,450 2,726 21,450 21,500 2,372 2,166 2,372 2,284 24,450 24,500 2,732 21,500 21,550 2,378 2,172 2,378 2,290 24,500 24,550 2,738 21,550 21,600 2,384 2,178 2,384 2,296 24,550 24,600 2,744 21,600 21,650 2,390 2,184 2,390 2,302 24,600 24,650 2,750 21,650 21,700 2,396 2,190 2,396 2,308 24,650 24,700 2,756 21,700 21,750 2,402 2,196 2,402 2,314 24,700 24,750 2,762 21,750 21,800 2,408 2,202 2,408 2,320 24,750 24,800 2,768 21,800 21,850 2,414 2,208 2,414 2,326 24,800 24,850 2,774 21,850 21,900 2,420 2,214 2,420 2,332 24,850 24,900 2,780 21,900 21,950 2,426 2,220 2,426 2,338 24,900 24,950 2,786 21,950 22,000 2,432 2,226 2,432 2,344 24,950 25,000 2,792 22,000 25,000 22,000 22,050 2,438 2,232 2,438 2,350 25,000 25,050 2,798 22,050 22,100 2,444 2,238 2,444 2,356 25,050 25,100 2,804 22,100 22,150 2,450 2,244 2,450 2,362 25,100 25,150 2,810 22,150 22,200 2,456 2,250 2,456 2,368 25,150 25,200 2,816 22,200 22,250 2,462 2,256 2,462 2,374 25,200 25,250 2,822 22,250 22,300 2,468 2,262 2,468 2,380 25,250 25,300 2,828 22,300 22,350 2,474 2,268 2,474 2,386 25,300 25,350 2,834 22,350 22,400 2,480 2,274 2,480 2,392 25,350 25,400 2,840 22,400 22,450 2,486 2,280 2,486 2,398 25,400 25,450 2,846 22,450 22,500 2,492 2,286 2,492 2,404 25,450 25,500 2,852 22,500 22,550 2,498 2,292 2,498 2,410 25,500 25,550 2,858 22,550 22,600 2,504 2,298 2,504 2,416 25,550 25,600 2,864 22,600 22,650 2,510 2,304 2,510 2,422 25,600 25,650 2,870 22,650 22,700 2,516 2,310 2,516 2,428 25,650 25,700 2,876 22,700 22,750 2,522 2,316 2,522 2,434 25,700 25,750 2,882 22,750 22,800 2,528 2,322 2,528 2,440 25,750 25,800 2,888 22,800 22,850 2,534 2,328 2,534 2,446 25,800 25,850 2,894 22,850 22,900 2,540 2,334 2,540 2,452 25,850 25,900 2,900 22,900 22,950 2,546 2,340 2,546 2,458 25,900 25,950 2,906 22,950 23,000 2,552 2,346 2,552 2,464 25,950 26,000 2,912 23,000 26,000 23,000 23,050 2,558 2,352 2,558 2,470 26,000 26,050 2,918 23,050 23,100 2,564 2,358 2,564 2,476 26,050 26,100 2,924 23,100 23,150 2,570 2,364 2,570 2,482 26,100 26,150 2,930 23,150 23,200 2,576 2,370 2,576 2,488 26,150 26,200 2,936 23,200 23,250 2,582 2,376 2,582 2,494 26,200 26,250 2,942 23,250 23,300 2,588 2,382 2,588 2,500 26,250 26,300 2,948 23,300 23,350 2,594 2,388 2,594 2,506 26,300 26,350 2,954 23,350 23,400 2,600 2,394 2,600 2,512 26,350 26,400 2,960 23,400 23,450 2,606 2,400 2,606 2,518 26,400 26,450 2,966 23,450 23,500 2,612 2,406 2,612 2,524 26,450 26,500 2,972 23,500 23,550 2,618 2,412 2,618 2,530 26,500 26,550 2,978 23,550 23,600 2,624 2,418 2,624 2,536 26,550 26,600 2,984 23,600 23,650 2,630 2,424 2,630 2,542 26,600 26,650 2,990 23,650 23,700 2,636 2,430 2,636 2,548 26,650 26,700 2,996 23,700 23,750 2,642 2,436 2,642 2,554 26,700 26,750 3,002 23,750 23,800 2,648 2,442 2,648 2,560 26,750 26,800 3,008 23,800 23,850 2,654 2,448 2,654 2,566 26,800 26,850 3,014 23,850 23,900 2,660 2,454 2,660 2,572 26,850 26,900 3,020 23,900 23,950 2,666 2,460 2,666 2,578 26,900 26,950 3,026 23,950 24,000 2,672 2,466 2,672 2,584 26,950 27,000 3,032

This column must also be used by a qualifying surviving spouse.

If line 15
And you are— (taxable And you are— income) is—
Married Married Head of At But Single Married Married Head of filing filing a least less filing filing a jointly * sepa- house- than jointly * sepa- houserately hold rately hold Your tax is— Your tax is— 27,000 2,472 2,678 2,590 27,000 27,050 3,038 2,832 3,038 2,950 2,478 2,684 2,596 27,050 27,100 3,044 2,838 3,044 2,956 2,484 2,690 2,602 27,100 27,150 3,050 2,844 3,050 2,962 2,490 2,696 2,608 27,150 27,200 3,056 2,850 3,056 2,968 2,496 2,702 2,614 27,200 27,250 3,062 2,856 3,062 2,974 2,502 2,708 2,620 27,250 27,300 3,068 2,862 3,068 2,980 2,508 2,714 2,626 27,300 27,350 3,074 2,868 3,074 2,986 2,514 2,720 2,632 27,350 27,400 3,080 2,874 3,080 2,992 2,520 2,726 2,638 27,400 27,450 3,086 2,880 3,086 2,998 2,526 2,732 2,644 27,450 27,500 3,092 2,886 3,092 3,004 2,532 2,738 2,650 27,500 27,550 3,098 2,892 3,098 3,010 2,538 2,744 2,656 27,550 27,600 3,104 2,898 3,104 3,016 2,544 2,750 2,662 27,600 27,650 3,110 2,904 3,110 3,022 2,550 2,756 2,668 27,650 27,700 3,116 2,910 3,116 3,028 2,556 2,762 2,674 27,700 27,750 3,122 2,916 3,122 3,034 2,562 2,768 2,680 27,750 27,800 3,128 2,922 3,128 3,040 2,568 2,774 2,686 27,800 27,850 3,134 2,928 3,134 3,046 2,574 2,780 2,692 27,850 27,900 3,140 2,934 3,140 3,052 2,580 2,786 2,698 27,900 27,950 3,146 2,940 3,146 3,058 2,586 2,792 2,704 27,950 28,000 3,152 2,946 3,152 3,064 28,000 2,592 2,798 2,710 28,000 28,050 3,158 2,952 3,158 3,070 2,598 2,804 2,716 28,050 28,100 3,164 2,958 3,164 3,076 2,604 2,810 2,722 28,100 28,150 3,170 2,964 3,170 3,082 2,610 2,816 2,728 28,150 28,200 3,176 2,970 3,176 3,088 2,616 2,822 2,734 28,200 28,250 3,182 2,976 3,182 3,094 2,622 2,828 2,740 28,250 28,300 3,188 2,982 3,188 3,100 2,628 2,834 2,746 28,300 28,350 3,194 2,988 3,194 3,106 2,634 2,840 2,752 28,350 28,400 3,200 2,994 3,200 3,112 2,640 2,846 2,758 28,400 28,450 3,206 3,000 3,206 3,118 2,646 2,852 2,764 28,450 28,500 3,212 3,006 3,212 3,124 2,652 2,858 2,770 28,500 28,550 3,218 3,012 3,218 3,130 2,658 2,864 2,776 28,550 28,600 3,224 3,018 3,224 3,136 2,664 2,870 2,782 28,600 28,650 3,230 3,024 3,230 3,142 2,670 2,876 2,788 28,650 28,700 3,236 3,030 3,236 3,148 2,676 2,882 2,794 28,700 28,750 3,242 3,036 3,242 3,154 2,682 2,888 2,800 28,750 28,800 3,248 3,042 3,248 3,160 2,688 2,894 2,806 28,800 28,850 3,254 3,048 3,254 3,166 2,694 2,900 2,812 28,850 28,900 3,260 3,054 3,260 3,172 2,700 2,906 2,818 28,900 28,950 3,266 3,060 3,266 3,178 2,706 2,912 2,824 28,950 29,000 3,272 3,066 3,272 3,184 29,000 2,712 2,918 2,830 29,000 29,050 3,278 3,072 3,278 3,190 2,718 2,924 2,836 29,050 29,100 3,284 3,078 3,284 3,196 2,724 2,930 2,842 29,100 29,150 3,290 3,084 3,290 3,202 2,730 2,936 2,848 29,150 29,200 3,296 3,090 3,296 3,208 2,736 2,942 2,854 29,200 29,250 3,302 3,096 3,302 3,214 2,742 2,948 2,860 29,250 29,300 3,308 3,102 3,308 3,220 2,748 2,954 2,866 29,300 29,350 3,314 3,108 3,314 3,226 2,754 2,960 2,872 29,350 29,400 3,320 3,114 3,320 3,232 2,760 2,966 2,878 29,400 29,450 3,326 3,120 3,326 3,238 2,766 2,972 2,884 29,450 29,500 3,332 3,126 3,332 3,244 2,772 2,978 2,890 29,500 29,550 3,338 3,132 3,338 3,250 2,778 2,984 2,896 29,550 29,600 3,344 3,138 3,344 3,256 2,784 2,990 2,902 29,600 29,650 3,350 3,144 3,350 3,262 2,790 2,996 2,908 29,650 29,700 3,356 3,150 3,356 3,268 2,796 3,002 2,914 29,700 29,750 3,362 3,156 3,362 3,274 2,802 3,008 2,920 29,750 29,800 3,368 3,162 3,368 3,280 2,808 3,014 2,926 29,800 29,850 3,374 3,168 3,374 3,286 2,814 3,020 2,932 29,850 29,900 3,380 3,174 3,380 3,292 2,820 3,026 2,938 29,900 29,950 3,386 3,180 3,386 3,298 2,826 3,032 2,944 29,950 30,000 3,392 3,186 3,392 3,304
(Continued)
At But Single Married Married Head of At But Single least less filing filing a least less than jointly * sepa- house- than rately hold
Your tax is—
30,000 33,000
30,000 30,050 3,398 3,192 3,398 3,310 33,000 33,050 3,758 30,050 30,100 3,404 3,198 3,404 3,316 33,050 33,100 3,764 30,100 30,150 3,410 3,204 3,410 3,322 33,100 33,150 3,770 30,150 30,200 3,416 3,210 3,416 3,328 33,150 33,200 3,776 30,200 30,250 3,422 3,216 3,422 3,334 33,200 33,250 3,782 30,250 30,300 3,428 3,222 3,428 3,340 33,250 33,300 3,788 30,300 30,350 3,434 3,228 3,434 3,346 33,300 33,350 3,794 30,350 30,400 3,440 3,234 3,440 3,352 33,350 33,400 3,800 30,400 30,450 3,446 3,240 3,446 3,358 33,400 33,450 3,806 30,450 30,500 3,452 3,246 3,452 3,364 33,450 33,500 3,812 30,500 30,550 3,458 3,252 3,458 3,370 33,500 33,550 3,818 30,550 30,600 3,464 3,258 3,464 3,376 33,550 33,600 3,824 30,600 30,650 3,470 3,264 3,470 3,382 33,600 33,650 3,830 30,650 30,700 3,476 3,270 3,476 3,388 33,650 33,700 3,836 30,700 30,750 3,482 3,276 3,482 3,394 33,700 33,750 3,842 30,750 30,800 3,488 3,282 3,488 3,400 33,750 33,800 3,848 30,800 30,850 3,494 3,288 3,494 3,406 33,800 33,850 3,854 30,850 30,900 3,500 3,294 3,500 3,412 33,850 33,900 3,860 30,900 30,950 3,506 3,300 3,506 3,418 33,900 33,950 3,866 30,950 31,000 3,512 3,306 3,512 3,424 33,950 34,000 3,872 31,000 34,000 31,000 31,050 3,518 3,312 3,518 3,430 34,000 34,050 3,878 31,050 31,100 3,524 3,318 3,524 3,436 34,050 34,100 3,884 31,100 31,150 3,530 3,324 3,530 3,442 34,100 34,150 3,890 31,150 31,200 3,536 3,330 3,536 3,448 34,150 34,200 3,896 31,200 31,250 3,542 3,336 3,542 3,454 34,200 34,250 3,902 31,250 31,300 3,548 3,342 3,548 3,460 34,250 34,300 3,908 31,300 31,350 3,554 3,348 3,554 3,466 34,300 34,350 3,914 31,350 31,400 3,560 3,354 3,560 3,472 34,350 34,400 3,920 31,400 31,450 3,566 3,360 3,566 3,478 34,400 34,450 3,926 31,450 31,500 3,572 3,366 3,572 3,484 34,450 34,500 3,932 31,500 31,550 3,578 3,372 3,578 3,490 34,500 34,550 3,938 31,550 31,600 3,584 3,378 3,584 3,496 34,550 34,600 3,944 31,600 31,650 3,590 3,384 3,590 3,502 34,600 34,650 3,950 31,650 31,700 3,596 3,390 3,596 3,508 34,650 34,700 3,956 31,700 31,750 3,602 3,396 3,602 3,514 34,700 34,750 3,962 31,750 31,800 3,608 3,402 3,608 3,520 34,750 34,800 3,968 31,800 31,850 3,614 3,408 3,614 3,526 34,800 34,850 3,974 31,850 31,900 3,620 3,414 3,620 3,532 34,850 34,900 3,980 31,900 31,950 3,626 3,420 3,626 3,538 34,900 34,950 3,986 31,950 32,000 3,632 3,426 3,632 3,544 34,950 35,000 3,992 32,000 35,000 32,000 32,050 3,638 3,432 3,638 3,550 35,000 35,050 3,998 32,050 32,100 3,644 3,438 3,644 3,556 35,050 35,100 4,004 32,100 32,150 3,650 3,444 3,650 3,562 35,100 35,150 4,010 32,150 32,200 3,656 3,450 3,656 3,568 35,150 35,200 4,016 32,200 32,250 3,662 3,456 3,662 3,574 35,200 35,250 4,022 32,250 32,300 3,668 3,462 3,668 3,580 35,250 35,300 4,028 32,300 32,350 3,674 3,468 3,674 3,586 35,300 35,350 4,034 32,350 32,400 3,680 3,474 3,680 3,592 35,350 35,400 4,040 32,400 32,450 3,686 3,480 3,686 3,598 35,400 35,450 4,046 32,450 32,500 3,692 3,486 3,692 3,604 35,450 35,500 4,052 32,500 32,550 3,698 3,492 3,698 3,610 35,500 35,550 4,058 32,550 32,600 3,704 3,498 3,704 3,616 35,550 35,600 4,064 32,600 32,650 3,710 3,504 3,710 3,622 35,600 35,650 4,070 32,650 32,700 3,716 3,510 3,716 3,628 35,650 35,700 4,076 32,700 32,750 3,722 3,516 3,722 3,634 35,700 35,750 4,082 32,750 32,800 3,728 3,522 3,728 3,640 35,750 35,800 4,088 32,800 32,850 3,734 3,528 3,734 3,646 35,800 35,850 4,094 32,850 32,900 3,740 3,534 3,740 3,652 35,850 35,900 4,100 32,900 32,950 3,746 3,540 3,746 3,658 35,900 35,950 4,106 32,950 33,000 3,752 3,546 3,752 3,664 35,950 36,000 4,112

This column must also be used by a qualifying surviving spouse.

If line 15
And you are— (taxable And you are— income) is—
Married Married Head of At But Single Married Married Head of filing filing a least less filing filing a jointly * sepa- house- than jointly * sepa- houserately hold rately hold Your tax is— Your tax is— 36,000 3,552 3,758 3,670 36,000 36,050 4,118 3,912 4,118 4,030 3,558 3,764 3,676 36,050 36,100 4,124 3,918 4,124 4,036 3,564 3,770 3,682 36,100 36,150 4,130 3,924 4,130 4,042 3,570 3,776 3,688 36,150 36,200 4,136 3,930 4,136 4,048 3,576 3,782 3,694 36,200 36,250 4,142 3,936 4,142 4,054 3,582 3,788 3,700 36,250 36,300 4,148 3,942 4,148 4,060 3,588 3,794 3,706 36,300 36,350 4,154 3,948 4,154 4,066 3,594 3,800 3,712 36,350 36,400 4,160 3,954 4,160 4,072 3,600 3,806 3,718 36,400 36,450 4,166 3,960 4,166 4,078 3,606 3,812 3,724 36,450 36,500 4,172 3,966 4,172 4,084 3,612 3,818 3,730 36,500 36,550 4,178 3,972 4,178 4,090 3,618 3,824 3,736 36,550 36,600 4,184 3,978 4,184 4,096 3,624 3,830 3,742 36,600 36,650 4,190 3,984 4,190 4,102 3,630 3,836 3,748 36,650 36,700 4,196 3,990 4,196 4,108 3,636 3,842 3,754 36,700 36,750 4,202 3,996 4,202 4,114 3,642 3,848 3,760 36,750 36,800 4,208 4,002 4,208 4,120 3,648 3,854 3,766 36,800 36,850 4,214 4,008 4,214 4,126 3,654 3,860 3,772 36,850 36,900 4,220 4,014 4,220 4,132 3,660 3,866 3,778 36,900 36,950 4,226 4,020 4,226 4,138 3,666 3,872 3,784 36,950 37,000 4,232 4,026 4,232 4,144 37,000 3,672 3,878 3,790 37,000 37,050 4,238 4,032 4,238 4,150 3,678 3,884 3,796 37,050 37,100 4,244 4,038 4,244 4,156 3,684 3,890 3,802 37,100 37,150 4,250 4,044 4,250 4,162 3,690 3,896 3,808 37,150 37,200 4,256 4,050 4,256 4,168 3,696 3,902 3,814 37,200 37,250 4,262 4,056 4,262 4,174 3,702 3,908 3,820 37,250 37,300 4,268 4,062 4,268 4,180 3,708 3,914 3,826 37,300 37,350 4,274 4,068 4,274 4,186 3,714 3,920 3,832 37,350 37,400 4,280 4,074 4,280 4,192 3,720 3,926 3,838 37,400 37,450 4,286 4,080 4,286 4,198 3,726 3,932 3,844 37,450 37,500 4,292 4,086 4,292 4,204 3,732 3,938 3,850 37,500 37,550 4,298 4,092 4,298 4,210 3,738 3,944 3,856 37,550 37,600 4,304 4,098 4,304 4,216 3,744 3,950 3,862 37,600 37,650 4,310 4,104 4,310 4,222 3,750 3,956 3,868 37,650 37,700 4,316 4,110 4,316 4,228 3,756 3,962 3,874 37,700 37,750 4,322 4,116 4,322 4,234 3,762 3,968 3,880 37,750 37,800 4,328 4,122 4,328 4,240 3,768 3,974 3,886 37,800 37,850 4,334 4,128 4,334 4,246 3,774 3,980 3,892 37,850 37,900 4,340 4,134 4,340 4,252 3,780 3,986 3,898 37,900 37,950 4,346 4,140 4,346 4,258 3,786 3,992 3,904 37,950 38,000 4,352 4,146 4,352 4,264 38,000 3,792 3,998 3,910 38,000 38,050 4,358 4,152 4,358 4,270 3,798 4,004 3,916 38,050 38,100 4,364 4,158 4,364 4,276 3,804 4,010 3,922 38,100 38,150 4,370 4,164 4,370 4,282 3,810 4,016 3,928 38,150 38,200 4,376 4,170 4,376 4,288 3,816 4,022 3,934 38,200 38,250 4,382 4,176 4,382 4,294 3,822 4,028 3,940 38,250 38,300 4,388 4,182 4,388 4,300 3,828 4,034 3,946 38,300 38,350 4,394 4,188 4,394 4,306 3,834 4,040 3,952 38,350 38,400 4,400 4,194 4,400 4,312 3,840 4,046 3,958 38,400 38,450 4,406 4,200 4,406 4,318 3,846 4,052 3,964 38,450 38,500 4,412 4,206 4,412 4,324 3,852 4,058 3,970 38,500 38,550 4,418 4,212 4,418 4,330 3,858 4,064 3,976 38,550 38,600 4,424 4,218 4,424 4,336 3,864 4,070 3,982 38,600 38,650 4,430 4,224 4,430 4,342 3,870 4,076 3,988 38,650 38,700 4,436 4,230 4,436 4,348 3,876 4,082 3,994 38,700 38,750 4,442 4,236 4,442 4,354 3,882 4,088 4,000 38,750 38,800 4,448 4,242 4,448 4,360 3,888 4,094 4,006 38,800 38,850 4,454 4,248 4,454 4,366 3,894 4,100 4,012 38,850 38,900 4,460 4,254 4,460 4,372 3,900 4,106 4,018 38,900 38,950 4,466 4,260 4,466 4,378 3,906 4,112 4,024 38,950 39,000 4,472 4,266 4,472 4,384
(Continued)
At But Single Married Married Head of At But Single least less filing filing a least less than jointly * sepa- house- than rately hold
Your tax is—
39,000 42,000
39,000 39,050 4,478 4,272 4,478 4,390 42,000 42,050 4,863 39,050 39,100 4,484 4,278 4,484 4,396 42,050 42,100 4,874 39,100 39,150 4,490 4,284 4,490 4,402 42,100 42,150 4,885 39,150 39,200 4,496 4,290 4,496 4,408 42,150 42,200 4,896 39,200 39,250 4,502 4,296 4,502 4,414 42,200 42,250 4,907 39,250 39,300 4,508 4,302 4,508 4,420 42,250 42,300 4,918 39,300 39,350 4,514 4,308 4,514 4,426 42,300 42,350 4,929 39,350 39,400 4,520 4,314 4,520 4,432 42,350 42,400 4,940 39,400 39,450 4,526 4,320 4,526 4,438 42,400 42,450 4,951 39,450 39,500 4,532 4,326 4,532 4,444 42,450 42,500 4,962 39,500 39,550 4,538 4,332 4,538 4,450 42,500 42,550 4,973 39,550 39,600 4,544 4,338 4,544 4,456 42,550 42,600 4,984 39,600 39,650 4,550 4,344 4,550 4,462 42,600 42,650 4,995 39,650 39,700 4,556 4,350 4,556 4,468 42,650 42,700 5,006 39,700 39,750 4,562 4,356 4,562 4,474 42,700 42,750 5,017 39,750 39,800 4,568 4,362 4,568 4,480 42,750 42,800 5,028 39,800 39,850 4,574 4,368 4,574 4,486 42,800 42,850 5,039 39,850 39,900 4,580 4,374 4,580 4,492 42,850 42,900 5,050 39,900 39,950 4,586 4,380 4,586 4,498 42,900 42,950 5,061 39,950 40,000 4,592 4,386 4,592 4,504 42,950 43,000 5,072 40,000 43,000 40,000 40,050 4,598 4,392 4,598 4,510 43,000 43,050 5,083 40,050 40,100 4,604 4,398 4,604 4,516 43,050 43,100 5,094 40,100 40,150 4,610 4,404 4,610 4,522 43,100 43,150 5,105 40,150 40,200 4,616 4,410 4,616 4,528 43,150 43,200 5,116 40,200 40,250 4,622 4,416 4,622 4,534 43,200 43,250 5,127 40,250 40,300 4,628 4,422 4,628 4,540 43,250 43,300 5,138 40,300 40,350 4,634 4,428 4,634 4,546 43,300 43,350 5,149 40,350 40,400 4,640 4,434 4,640 4,552 43,350 43,400 5,160 40,400 40,450 4,646 4,440 4,646 4,558 43,400 43,450 5,171 40,450 40,500 4,652 4,446 4,652 4,564 43,450 43,500 5,182 40,500 40,550 4,658 4,452 4,658 4,570 43,500 43,550 5,193 40,550 40,600 4,664 4,458 4,664 4,576 43,550 43,600 5,204 40,600 40,650 4,670 4,464 4,670 4,582 43,600 43,650 5,215 40,650 40,700 4,676 4,470 4,676 4,588 43,650 43,700 5,226 40,700 40,750 4,682 4,476 4,682 4,594 43,700 43,750 5,237 40,750 40,800 4,688 4,482 4,688 4,600 43,750 43,800 5,248 40,800 40,850 4,694 4,488 4,694 4,606 43,800 43,850 5,259 40,850 40,900 4,700 4,494 4,700 4,612 43,850 43,900 5,270 40,900 40,950 4,706 4,500 4,706 4,618 43,900 43,950 5,281 40,950 41,000 4,712 4,506 4,712 4,624 43,950 44,000 5,292 41,000 44,000 41,000 41,050 4,718 4,512 4,718 4,630 44,000 44,050 5,303 41,050 41,100 4,724 4,518 4,724 4,636 44,050 44,100 5,314 41,100 41,150 4,730 4,524 4,730 4,642 44,100 44,150 5,325 41,150 41,200 4,736 4,530 4,736 4,648 44,150 44,200 5,336 41,200 41,250 4,742 4,536 4,742 4,654 44,200 44,250 5,347 41,250 41,300 4,748 4,542 4,748 4,660 44,250 44,300 5,358 41,300 41,350 4,754 4,548 4,754 4,666 44,300 44,350 5,369 41,350 41,400 4,760 4,554 4,760 4,672 44,350 44,400 5,380 41,400 41,450 4,766 4,560 4,766 4,678 44,400 44,450 5,391 41,450 41,500 4,772 4,566 4,772 4,684 44,450 44,500 5,402 41,500 41,550 4,778 4,572 4,778 4,690 44,500 44,550 5,413 41,550 41,600 4,784 4,578 4,784 4,696 44,550 44,600 5,424 41,600 41,650 4,790 4,584 4,790 4,702 44,600 44,650 5,435 41,650 41,700 4,796 4,590 4,796 4,708 44,650 44,700 5,446 41,700 41,750 4,802 4,596 4,802 4,714 44,700 44,750 5,457 41,750 41,800 4,808 4,602 4,808 4,720 44,750 44,800 5,468 41,800 41,850 4,819 4,608 4,819 4,726 44,800 44,850 5,479 41,850 41,900 4,830 4,614 4,830 4,732 44,850 44,900 5,490 41,900 41,950 4,841 4,620 4,841 4,738 44,900 44,950 5,501 41,950 42,000 4,852 4,626 4,852 4,744 44,950 45,000 5,512

This column must also be used by a qualifying surviving spouse.

If line 15
And you are— (taxable And you are— income) is—
Married Married Head of At But Single Married Married Head of filing filing a least less filing filing a jointly * sepa- house- than jointly * sepa- houserately hold rately hold Your tax is— Your tax is— 45,000 4,632 4,863 4,750 45,000 45,050 5,523 4,992 5,523 5,110 4,638 4,874 4,756 45,050 45,100 5,534 4,998 5,534 5,116 4,644 4,885 4,762 45,100 45,150 5,545 5,004 5,545 5,122 4,650 4,896 4,768 45,150 45,200 5,556 5,010 5,556 5,128 4,656 4,907 4,774 45,200 45,250 5,567 5,016 5,567 5,134 4,662 4,918 4,780 45,250 45,300 5,578 5,022 5,578 5,140 4,668 4,929 4,786 45,300 45,350 5,589 5,028 5,589 5,146 4,674 4,940 4,792 45,350 45,400 5,600 5,034 5,600 5,152 4,680 4,951 4,798 45,400 45,450 5,611 5,040 5,611 5,158 4,686 4,962 4,804 45,450 45,500 5,622 5,046 5,622 5,164 4,692 4,973 4,810 45,500 45,550 5,633 5,052 5,633 5,170 4,698 4,984 4,816 45,550 45,600 5,644 5,058 5,644 5,176 4,704 4,995 4,822 45,600 45,650 5,655 5,064 5,655 5,182 4,710 5,006 4,828 45,650 45,700 5,666 5,070 5,666 5,188 4,716 5,017 4,834 45,700 45,750 5,677 5,076 5,677 5,194 4,722 5,028 4,840 45,750 45,800 5,688 5,082 5,688 5,200 4,728 5,039 4,846 45,800 45,850 5,699 5,088 5,699 5,206 4,734 5,050 4,852 45,850 45,900 5,710 5,094 5,710 5,212 4,740 5,061 4,858 45,900 45,950 5,721 5,100 5,721 5,218 4,746 5,072 4,864 45,950 46,000 5,732 5,106 5,732 5,224 46,000 4,752 5,083 4,870 46,000 46,050 5,743 5,112 5,743 5,230 4,758 5,094 4,876 46,050 46,100 5,754 5,118 5,754 5,236 4,764 5,105 4,882 46,100 46,150 5,765 5,124 5,765 5,242 4,770 5,116 4,888 46,150 46,200 5,776 5,130 5,776 5,248 4,776 5,127 4,894 46,200 46,250 5,787 5,136 5,787 5,254 4,782 5,138 4,900 46,250 46,300 5,798 5,142 5,798 5,260 4,788 5,149 4,906 46,300 46,350 5,809 5,148 5,809 5,266 4,794 5,160 4,912 46,350 46,400 5,820 5,154 5,820 5,272 4,800 5,171 4,918 46,400 46,450 5,831 5,160 5,831 5,278 4,806 5,182 4,924 46,450 46,500 5,842 5,166 5,842 5,284 4,812 5,193 4,930 46,500 46,550 5,853 5,172 5,853 5,290 4,818 5,204 4,936 46,550 46,600 5,864 5,178 5,864 5,296 4,824 5,215 4,942 46,600 46,650 5,875 5,184 5,875 5,302 4,830 5,226 4,948 46,650 46,700 5,886 5,190 5,886 5,308 4,836 5,237 4,954 46,700 46,750 5,897 5,196 5,897 5,314 4,842 5,248 4,960 46,750 46,800 5,908 5,202 5,908 5,320 4,848 5,259 4,966 46,800 46,850 5,919 5,208 5,919 5,326 4,854 5,270 4,972 46,850 46,900 5,930 5,214 5,930 5,332 4,860 5,281 4,978 46,900 46,950 5,941 5,220 5,941 5,338 4,866 5,292 4,984 46,950 47,000 5,952 5,226 5,952 5,344 47,000 4,872 5,303 4,990 47,000 47,050 5,963 5,232 5,963 5,350 4,878 5,314 4,996 47,050 47,100 5,974 5,238 5,974 5,356 4,884 5,325 5,002 47,100 47,150 5,985 5,244 5,985 5,362 4,890 5,336 5,008 47,150 47,200 5,996 5,250 5,996 5,368 4,896 5,347 5,014 47,200 47,250 6,007 5,256 6,007 5,374 4,902 5,358 5,020 47,250 47,300 6,018 5,262 6,018 5,380 4,908 5,369 5,026 47,300 47,350 6,029 5,268 6,029 5,386 4,914 5,380 5,032 47,350 47,400 6,040 5,274 6,040 5,392 4,920 5,391 5,038 47,400 47,450 6,051 5,280 6,051 5,398 4,926 5,402 5,044 47,450 47,500 6,062 5,286 6,062 5,404 4,932 5,413 5,050 47,500 47,550 6,073 5,292 6,073 5,410 4,938 5,424 5,056 47,550 47,600 6,084 5,298 6,084 5,416 4,944 5,435 5,062 47,600 47,650 6,095 5,304 6,095 5,422 4,950 5,446 5,068 47,650 47,700 6,106 5,310 6,106 5,428 4,956 5,457 5,074 47,700 47,750 6,117 5,316 6,117 5,434 4,962 5,468 5,080 47,750 47,800 6,128 5,322 6,128 5,440 4,968 5,479 5,086 47,800 47,850 6,139 5,328 6,139 5,446 4,974 5,490 5,092 47,850 47,900 6,150 5,334 6,150 5,452 4,980 5,501 5,098 47,900 47,950 6,161 5,340 6,161 5,458 4,986 5,512 5,104 47,950 48,000 6,172 5,346 6,172 5,464
(Continued)
At But Single Married Married Head of At But Single least less filing filing a least less than jointly * sepa- house- than rately hold
Your tax is—
48,000 51,000
48,000 48,050 6,183 5,352 6,183 5,470 51,000 51,050 6,843 48,050 48,100 6,194 5,358 6,194 5,476 51,050 51,100 6,854 48,100 48,150 6,205 5,364 6,205 5,482 51,100 51,150 6,865 48,150 48,200 6,216 5,370 6,216 5,488 51,150 51,200 6,876 48,200 48,250 6,227 5,376 6,227 5,494 51,200 51,250 6,887 48,250 48,300 6,238 5,382 6,238 5,500 51,250 51,300 6,898 48,300 48,350 6,249 5,388 6,249 5,506 51,300 51,350 6,909 48,350 48,400 6,260 5,394 6,260 5,512 51,350 51,400 6,920 48,400 48,450 6,271 5,400 6,271 5,518 51,400 51,450 6,931 48,450 48,500 6,282 5,406 6,282 5,524 51,450 51,500 6,942 48,500 48,550 6,293 5,412 6,293 5,530 51,500 51,550 6,953 48,550 48,600 6,304 5,418 6,304 5,536 51,550 51,600 6,964 48,600 48,650 6,315 5,424 6,315 5,542 51,600 51,650 6,975 48,650 48,700 6,326 5,430 6,326 5,548 51,650 51,700 6,986 48,700 48,750 6,337 5,436 6,337 5,554 51,700 51,750 6,997 48,750 48,800 6,348 5,442 6,348 5,560 51,750 51,800 7,008 48,800 48,850 6,359 5,448 6,359 5,566 51,800 51,850 7,019 48,850 48,900 6,370 5,454 6,370 5,572 51,850 51,900 7,030 48,900 48,950 6,381 5,460 6,381 5,578 51,900 51,950 7,041 48,950 49,000 6,392 5,466 6,392 5,584 51,950 52,000 7,052 49,000 52,000 49,000 49,050 6,403 5,472 6,403 5,590 52,000 52,050 7,063 49,050 49,100 6,414 5,478 6,414 5,596 52,050 52,100 7,074 49,100 49,150 6,425 5,484 6,425 5,602 52,100 52,150 7,085 49,150 49,200 6,436 5,490 6,436 5,608 52,150 52,200 7,096 49,200 49,250 6,447 5,496 6,447 5,614 52,200 52,250 7,107 49,250 49,300 6,458 5,502 6,458 5,620 52,250 52,300 7,118 49,300 49,350 6,469 5,508 6,469 5,626 52,300 52,350 7,129 49,350 49,400 6,480 5,514 6,480 5,632 52,350 52,400 7,140 49,400 49,450 6,491 5,520 6,491 5,638 52,400 52,450 7,151 49,450 49,500 6,502 5,526 6,502 5,644 52,450 52,500 7,162 49,500 49,550 6,513 5,532 6,513 5,650 52,500 52,550 7,173 49,550 49,600 6,524 5,538 6,524 5,656 52,550 52,600 7,184 49,600 49,650 6,535 5,544 6,535 5,662 52,600 52,650 7,195 49,650 49,700 6,546 5,550 6,546 5,668 52,650 52,700 7,206 49,700 49,750 6,557 5,556 6,557 5,674 52,700 52,750 7,217 49,750 49,800 6,568 5,562 6,568 5,680 52,750 52,800 7,228 49,800 49,850 6,579 5,568 6,579 5,686 52,800 52,850 7,239 49,850 49,900 6,590 5,574 6,590 5,692 52,850 52,900 7,250 49,900 49,950 6,601 5,580 6,601 5,698 52,900 52,950 7,261 49,950 50,000 6,612 5,586 6,612 5,704 52,950 53,000 7,272 50,000 53,000 50,000 50,050 6,623 5,592 6,623 5,710 53,000 53,050 7,283 50,050 50,100 6,634 5,598 6,634 5,716 53,050 53,100 7,294 50,100 50,150 6,645 5,604 6,645 5,722 53,100 53,150 7,305 50,150 50,200 6,656 5,610 6,656 5,728 53,150 53,200 7,316 50,200 50,250 6,667 5,616 6,667 5,734 53,200 53,250 7,327 50,250 50,300 6,678 5,622 6,678 5,740 53,250 53,300 7,338 50,300 50,350 6,689 5,628 6,689 5,746 53,300 53,350 7,349 50,350 50,400 6,700 5,634 6,700 5,752 53,350 53,400 7,360 50,400 50,450 6,711 5,640 6,711 5,758 53,400 53,450 7,371 50,450 50,500 6,722 5,646 6,722 5,764 53,450 53,500 7,382 50,500 50,550 6,733 5,652 6,733 5,770 53,500 53,550 7,393 50,550 50,600 6,744 5,658 6,744 5,776 53,550 53,600 7,404 50,600 50,650 6,755 5,664 6,755 5,782 53,600 53,650 7,415 50,650 50,700 6,766 5,670 6,766 5,788 53,650 53,700 7,426 50,700 50,750 6,777 5,676 6,777 5,794 53,700 53,750 7,437 50,750 50,800 6,788 5,682 6,788 5,800 53,750 53,800 7,448 50,800 50,850 6,799 5,688 6,799 5,806 53,800 53,850 7,459 50,850 50,900 6,810 5,694 6,810 5,812 53,850 53,900 7,470 50,900 50,950 6,821 5,700 6,821 5,818 53,900 53,950 7,481 50,950 51,000 6,832 5,706 6,832 5,824 53,950 54,000 7,492

This column must also be used by a qualifying surviving spouse.

If line 15
And you are— (taxable And you are— income) is—
Married Married Head of At But Single Married Married Head of filing filing a least less filing filing a jointly * sepa- house- than jointly * sepa- houserately hold rately hold Your tax is— Your tax is— 54,000 5,712 6,843 5,830 54,000 54,050 7,503 6,072 7,503 6,190 5,718 6,854 5,836 54,050 54,100 7,514 6,078 7,514 6,196 5,724 6,865 5,842 54,100 54,150 7,525 6,084 7,525 6,202 5,730 6,876 5,848 54,150 54,200 7,536 6,090 7,536 6,208 5,736 6,887 5,854 54,200 54,250 7,547 6,096 7,547 6,214 5,742 6,898 5,860 54,250 54,300 7,558 6,102 7,558 6,220 5,748 6,909 5,866 54,300 54,350 7,569 6,108 7,569 6,226 5,754 6,920 5,872 54,350 54,400 7,580 6,114 7,580 6,232 5,760 6,931 5,878 54,400 54,450 7,591 6,120 7,591 6,238 5,766 6,942 5,884 54,450 54,500 7,602 6,126 7,602 6,244 5,772 6,953 5,890 54,500 54,550 7,613 6,132 7,613 6,250 5,778 6,964 5,896 54,550 54,600 7,624 6,138 7,624 6,256 5,784 6,975 5,902 54,600 54,650 7,635 6,144 7,635 6,262 5,790 6,986 5,908 54,650 54,700 7,646 6,150 7,646 6,268 5,796 6,997 5,914 54,700 54,750 7,657 6,156 7,657 6,274 5,802 7,008 5,920 54,750 54,800 7,668 6,162 7,668 6,280 5,808 7,019 5,926 54,800 54,850 7,679 6,168 7,679 6,286 5,814 7,030 5,932 54,850 54,900 7,690 6,174 7,690 6,292 5,820 7,041 5,938 54,900 54,950 7,701 6,180 7,701 6,298 5,826 7,052 5,944 54,950 55,000 7,712 6,186 7,712 6,304 55,000 5,832 7,063 5,950 55,000 55,050 7,723 6,192 7,723 6,310 5,838 7,074 5,956 55,050 55,100 7,734 6,198 7,734 6,316 5,844 7,085 5,962 55,100 55,150 7,745 6,204 7,745 6,322 5,850 7,096 5,968 55,150 55,200 7,756 6,210 7,756 6,328 5,856 7,107 5,974 55,200 55,250 7,767 6,216 7,767 6,334 5,862 7,118 5,980 55,250 55,300 7,778 6,222 7,778 6,340 5,868 7,129 5,986 55,300 55,350 7,789 6,228 7,789 6,346 5,874 7,140 5,992 55,350 55,400 7,800 6,234 7,800 6,352 5,880 7,151 5,998 55,400 55,450 7,811 6,240 7,811 6,358 5,886 7,162 6,004 55,450 55,500 7,822 6,246 7,822 6,364 5,892 7,173 6,010 55,500 55,550 7,833 6,252 7,833 6,370 5,898 7,184 6,016 55,550 55,600 7,844 6,258 7,844 6,376 5,904 7,195 6,022 55,600 55,650 7,855 6,264 7,855 6,382 5,910 7,206 6,028 55,650 55,700 7,866 6,270 7,866 6,388 5,916 7,217 6,034 55,700 55,750 7,877 6,276 7,877 6,394 5,922 7,228 6,040 55,750 55,800 7,888 6,282 7,888 6,400 5,928 7,239 6,046 55,800 55,850 7,899 6,288 7,899 6,406 5,934 7,250 6,052 55,850 55,900 7,910 6,294 7,910 6,412 5,940 7,261 6,058 55,900 55,950 7,921 6,300 7,921 6,421 5,946 7,272 6,064 55,950 56,000 7,932 6,306 7,932 6,432 56,000 5,952 7,283 6,070 56,000 56,050 7,943 6,312 7,943 6,443 5,958 7,294 6,076 56,050 56,100 7,954 6,318 7,954 6,454 5,964 7,305 6,082 56,100 56,150 7,965 6,324 7,965 6,465 5,970 7,316 6,088 56,150 56,200 7,976 6,330 7,976 6,476 5,976 7,327 6,094 56,200 56,250 7,987 6,336 7,987 6,487 5,982 7,338 6,100 56,250 56,300 7,998 6,342 7,998 6,498 5,988 7,349 6,106 56,300 56,350 8,009 6,348 8,009 6,509 5,994 7,360 6,112 56,350 56,400 8,020 6,354 8,020 6,520 6,000 7,371 6,118 56,400 56,450 8,031 6,360 8,031 6,531 6,006 7,382 6,124 56,450 56,500 8,042 6,366 8,042 6,542 6,012 7,393 6,130 56,500 56,550 8,053 6,372 8,053 6,553 6,018 7,404 6,136 56,550 56,600 8,064 6,378 8,064 6,564 6,024 7,415 6,142 56,600 56,650 8,075 6,384 8,075 6,575 6,030 7,426 6,148 56,650 56,700 8,086 6,390 8,086 6,586 6,036 7,437 6,154 56,700 56,750 8,097 6,396 8,097 6,597 6,042 7,448 6,160 56,750 56,800 8,108 6,402 8,108 6,608 6,048 7,459 6,166 56,800 56,850 8,119 6,408 8,119 6,619 6,054 7,470 6,172 56,850 56,900 8,130 6,414 8,130 6,630 6,060 7,481 6,178 56,900 56,950 8,141 6,420 8,141 6,641 6,066 7,492 6,184 56,950 57,000 8,152 6,426 8,152 6,652
(Continued)
At But Single Married Married Head of At But Single least less filing filing a least less than jointly * sepa- house- than rately hold
Your tax is—
57,000 60,000
57,000 57,050 8,163 6,432 8,163 6,663 60,000 60,050 8,823 57,050 57,100 8,174 6,438 8,174 6,674 60,050 60,100 8,834 57,100 57,150 8,185 6,444 8,185 6,685 60,100 60,150 8,845 57,150 57,200 8,196 6,450 8,196 6,696 60,150 60,200 8,856 57,200 57,250 8,207 6,456 8,207 6,707 60,200 60,250 8,867 57,250 57,300 8,218 6,462 8,218 6,718 60,250 60,300 8,878 57,300 57,350 8,229 6,468 8,229 6,729 60,300 60,350 8,889 57,350 57,400 8,240 6,474 8,240 6,740 60,350 60,400 8,900 57,400 57,450 8,251 6,480 8,251 6,751 60,400 60,450 8,911 57,450 57,500 8,262 6,486 8,262 6,762 60,450 60,500 8,922 57,500 57,550 8,273 6,492 8,273 6,773 60,500 60,550 8,933 57,550 57,600 8,284 6,498 8,284 6,784 60,550 60,600 8,944 57,600 57,650 8,295 6,504 8,295 6,795 60,600 60,650 8,955 57,650 57,700 8,306 6,510 8,306 6,806 60,650 60,700 8,966 57,700 57,750 8,317 6,516 8,317 6,817 60,700 60,750 8,977 57,750 57,800 8,328 6,522 8,328 6,828 60,750 60,800 8,988 57,800 57,850 8,339 6,528 8,339 6,839 60,800 60,850 8,999 57,850 57,900 8,350 6,534 8,350 6,850 60,850 60,900 9,010 57,900 57,950 8,361 6,540 8,361 6,861 60,900 60,950 9,021 57,950 58,000 8,372 6,546 8,372 6,872 60,950 61,000 9,032 58,000 61,000 58,000 58,050 8,383 6,552 8,383 6,883 61,000 61,050 9,043 58,050 58,100 8,394 6,558 8,394 6,894 61,050 61,100 9,054 58,100 58,150 8,405 6,564 8,405 6,905 61,100 61,150 9,065 58,150 58,200 8,416 6,570 8,416 6,916 61,150 61,200 9,076 58,200 58,250 8,427 6,576 8,427 6,927 61,200 61,250 9,087 58,250 58,300 8,438 6,582 8,438 6,938 61,250 61,300 9,098 58,300 58,350 8,449 6,588 8,449 6,949 61,300 61,350 9,109 58,350 58,400 8,460 6,594 8,460 6,960 61,350 61,400 9,120 58,400 58,450 8,471 6,600 8,471 6,971 61,400 61,450 9,131 58,450 58,500 8,482 6,606 8,482 6,982 61,450 61,500 9,142 58,500 58,550 8,493 6,612 8,493 6,993 61,500 61,550 9,153 58,550 58,600 8,504 6,618 8,504 7,004 61,550 61,600 9,164 58,600 58,650 8,515 6,624 8,515 7,015 61,600 61,650 9,175 58,650 58,700 8,526 6,630 8,526 7,026 61,650 61,700 9,186 58,700 58,750 8,537 6,636 8,537 7,037 61,700 61,750 9,197 58,750 58,800 8,548 6,642 8,548 7,048 61,750 61,800 9,208 58,800 58,850 8,559 6,648 8,559 7,059 61,800 61,850 9,219 58,850 58,900 8,570 6,654 8,570 7,070 61,850 61,900 9,230 58,900 58,950 8,581 6,660 8,581 7,081 61,900 61,950 9,241 58,950 59,000 8,592 6,666 8,592 7,092 61,950 62,000 9,252 59,000 62,000 59,000 59,050 8,603 6,672 8,603 7,103 62,000 62,050 9,263 59,050 59,100 8,614 6,678 8,614 7,114 62,050 62,100 9,274 59,100 59,150 8,625 6,684 8,625 7,125 62,100 62,150 9,285 59,150 59,200 8,636 6,690 8,636 7,136 62,150 62,200 9,296 59,200 59,250 8,647 6,696 8,647 7,147 62,200 62,250 9,307 59,250 59,300 8,658 6,702 8,658 7,158 62,250 62,300 9,318 59,300 59,350 8,669 6,708 8,669 7,169 62,300 62,350 9,329 59,350 59,400 8,680 6,714 8,680 7,180 62,350 62,400 9,340 59,400 59,450 8,691 6,720 8,691 7,191 62,400 62,450 9,351 59,450 59,500 8,702 6,726 8,702 7,202 62,450 62,500 9,362 59,500 59,550 8,713 6,732 8,713 7,213 62,500 62,550 9,373 59,550 59,600 8,724 6,738 8,724 7,224 62,550 62,600 9,384 59,600 59,650 8,735 6,744 8,735 7,235 62,600 62,650 9,395 59,650 59,700 8,746 6,750 8,746 7,246 62,650 62,700 9,406 59,700 59,750 8,757 6,756 8,757 7,257 62,700 62,750 9,417 59,750 59,800 8,768 6,762 8,768 7,268 62,750 62,800 9,428 59,800 59,850 8,779 6,768 8,779 7,279 62,800 62,850 9,439 59,850 59,900 8,790 6,774 8,790 7,290 62,850 62,900 9,450 59,900 59,950 8,801 6,780 8,801 7,301 62,900 62,950 9,461 59,950 60,000 8,812 6,786 8,812 7,312 62,950 63,000 9,472

This column must also be used by a qualifying surviving spouse.

If line 15
And you are— (taxable And you are— income) is—
Married Married Head of At But Single Married Married Head of filing filing a least less filing filing a jointly * sepa- house- than jointly * sepa- houserately hold rately hold Your tax is— Your tax is— 63,000 6,792 8,823 7,323 63,000 63,050 9,483 7,152 9,483 7,983 6,798 8,834 7,334 63,050 63,100 9,494 7,158 9,494 7,994 6,804 8,845 7,345 63,100 63,150 9,505 7,164 9,505 8,005 6,810 8,856 7,356 63,150 63,200 9,516 7,170 9,516 8,016 6,816 8,867 7,367 63,200 63,250 9,527 7,176 9,527 8,027 6,822 8,878 7,378 63,250 63,300 9,538 7,182 9,538 8,038 6,828 8,889 7,389 63,300 63,350 9,549 7,188 9,549 8,049 6,834 8,900 7,400 63,350 63,400 9,560 7,194 9,560 8,060 6,840 8,911 7,411 63,400 63,450 9,571 7,200 9,571 8,071 6,846 8,922 7,422 63,450 63,500 9,582 7,206 9,582 8,082 6,852 8,933 7,433 63,500 63,550 9,593 7,212 9,593 8,093 6,858 8,944 7,444 63,550 63,600 9,604 7,218 9,604 8,104 6,864 8,955 7,455 63,600 63,650 9,615 7,224 9,615 8,115 6,870 8,966 7,466 63,650 63,700 9,626 7,230 9,626 8,126 6,876 8,977 7,477 63,700 63,750 9,637 7,236 9,637 8,137 6,882 8,988 7,488 63,750 63,800 9,648 7,242 9,648 8,148 6,888 8,999 7,499 63,800 63,850 9,659 7,248 9,659 8,159 6,894 9,010 7,510 63,850 63,900 9,670 7,254 9,670 8,170 6,900 9,021 7,521 63,900 63,950 9,681 7,260 9,681 8,181 6,906 9,032 7,532 63,950 64,000 9,692 7,266 9,692 8,192 64,000 6,912 9,043 7,543 64,000 64,050 9,703 7,272 9,703 8,203 6,918 9,054 7,554 64,050 64,100 9,714 7,278 9,714 8,214 6,924 9,065 7,565 64,100 64,150 9,725 7,284 9,725 8,225 6,930 9,076 7,576 64,150 64,200 9,736 7,290 9,736 8,236 6,936 9,087 7,587 64,200 64,250 9,747 7,296 9,747 8,247 6,942 9,098 7,598 64,250 64,300 9,758 7,302 9,758 8,258 6,948 9,109 7,609 64,300 64,350 9,769 7,308 9,769 8,269 6,954 9,120 7,620 64,350 64,400 9,780 7,314 9,780 8,280 6,960 9,131 7,631 64,400 64,450 9,791 7,320 9,791 8,291 6,966 9,142 7,642 64,450 64,500 9,802 7,326 9,802 8,302 6,972 9,153 7,653 64,500 64,550 9,813 7,332 9,813 8,313 6,978 9,164 7,664 64,550 64,600 9,824 7,338 9,824 8,324 6,984 9,175 7,675 64,600 64,650 9,835 7,344 9,835 8,335 6,990 9,186 7,686 64,650 64,700 9,846 7,350 9,846 8,346 6,996 9,197 7,697 64,700 64,750 9,857 7,356 9,857 8,357 7,002 9,208 7,708 64,750 64,800 9,868 7,362 9,868 8,368 7,008 9,219 7,719 64,800 64,850 9,879 7,368 9,879 8,379 7,014 9,230 7,730 64,850 64,900 9,890 7,374 9,890 8,390 7,020 9,241 7,741 64,900 64,950 9,901 7,380 9,901 8,401 7,026 9,252 7,752 64,950 65,000 9,912 7,386 9,912 8,412 65,000 7,032 9,263 7,763 65,000 65,050 9,923 7,392 9,923 8,423 7,038 9,274 7,774 65,050 65,100 9,934 7,398 9,934 8,434 7,044 9,285 7,785 65,100 65,150 9,945 7,404 9,945 8,445 7,050 9,296 7,796 65,150 65,200 9,956 7,410 9,956 8,456 7,056 9,307 7,807 65,200 65,250 9,967 7,416 9,967 8,467 7,062 9,318 7,818 65,250 65,300 9,978 7,422 9,978 8,478 7,068 9,329 7,829 65,300 65,350 9,989 7,428 9,989 8,489 7,074 9,340 7,840 65,350 65,400 10,000 7,434 10,000 8,500 7,080 9,351 7,851 65,400 65,450 10,011 7,440 10,011 8,511 7,086 9,362 7,862 65,450 65,500 10,022 7,446 10,022 8,522 7,092 9,373 7,873 65,500 65,550 10,033 7,452 10,033 8,533 7,098 9,384 7,884 65,550 65,600 10,044 7,458 10,044 8,544 7,104 9,395 7,895 65,600 65,650 10,055 7,464 10,055 8,555 7,110 9,406 7,906 65,650 65,700 10,066 7,470 10,066 8,566 7,116 9,417 7,917 65,700 65,750 10,077 7,476 10,077 8,577 7,122 9,428 7,928 65,750 65,800 10,088 7,482 10,088 8,588 7,128 9,439 7,939 65,800 65,850 10,099 7,488 10,099 8,599 7,134 9,450 7,950 65,850 65,900 10,110 7,494 10,110 8,610 7,140 9,461 7,961 65,900 65,950 10,121 7,500 10,121 8,621 7,146 9,472 7,972 65,950 66,000 10,132 7,506 10,132 8,632
(Continued)
At But Single Married Married Head of At But Single least less filing filing a least less than jointly * sepa- house- than rately hold
Your tax is—
66,000 69,000
66,000 66,050 10,143 7,512 10,143 8,643 69,000 69,050 10,803 66,050 66,100 10,154 7,518 10,154 8,654 69,050 69,100 10,814 66,100 66,150 10,165 7,524 10,165 8,665 69,100 69,150 10,825 66,150 66,200 10,176 7,530 10,176 8,676 69,150 69,200 10,836 66,200 66,250 10,187 7,536 10,187 8,687 69,200 69,250 10,847 66,250 66,300 10,198 7,542 10,198 8,698 69,250 69,300 10,858 66,300 66,350 10,209 7,548 10,209 8,709 69,300 69,350 10,869 66,350 66,400 10,220 7,554 10,220 8,720 69,350 69,400 10,880 66,400 66,450 10,231 7,560 10,231 8,731 69,400 69,450 10,891 66,450 66,500 10,242 7,566 10,242 8,742 69,450 69,500 10,902 66,500 66,550 10,253 7,572 10,253 8,753 69,500 69,550 10,913 66,550 66,600 10,264 7,578 10,264 8,764 69,550 69,600 10,924 66,600 66,650 10,275 7,584 10,275 8,775 69,600 69,650 10,935 66,650 66,700 10,286 7,590 10,286 8,786 69,650 69,700 10,946 66,700 66,750 10,297 7,596 10,297 8,797 69,700 69,750 10,957 66,750 66,800 10,308 7,602 10,308 8,808 69,750 69,800 10,968 66,800 66,850 10,319 7,608 10,319 8,819 69,800 69,850 10,979 66,850 66,900 10,330 7,614 10,330 8,830 69,850 69,900 10,990 66,900 66,950 10,341 7,620 10,341 8,841 69,900 69,950 11,001 66,950 67,000 10,352 7,626 10,352 8,852 69,950 70,000 11,012 67,000 70,000 67,000 67,050 10,363 7,632 10,363 8,863 70,000 70,050 11,023 67,050 67,100 10,374 7,638 10,374 8,874 70,050 70,100 11,034 67,100 67,150 10,385 7,644 10,385 8,885 70,100 70,150 11,045 67,150 67,200 10,396 7,650 10,396 8,896 70,150 70,200 11,056 67,200 67,250 10,407 7,656 10,407 8,907 70,200 70,250 11,067 67,250 67,300 10,418 7,662 10,418 8,918 70,250 70,300 11,078 67,300 67,350 10,429 7,668 10,429 8,929 70,300 70,350 11,089 67,350 67,400 10,440 7,674 10,440 8,940 70,350 70,400 11,100 67,400 67,450 10,451 7,680 10,451 8,951 70,400 70,450 11,111 67,450 67,500 10,462 7,686 10,462 8,962 70,450 70,500 11,122 67,500 67,550 10,473 7,692 10,473 8,973 70,500 70,550 11,133 67,550 67,600 10,484 7,698 10,484 8,984 70,550 70,600 11,144 67,600 67,650 10,495 7,704 10,495 8,995 70,600 70,650 11,155 67,650 67,700 10,506 7,710 10,506 9,006 70,650 70,700 11,166 67,700 67,750 10,517 7,716 10,517 9,017 70,700 70,750 11,177 67,750 67,800 10,528 7,722 10,528 9,028 70,750 70,800 11,188 67,800 67,850 10,539 7,728 10,539 9,039 70,800 70,850 11,199 67,850 67,900 10,550 7,734 10,550 9,050 70,850 70,900 11,210 67,900 67,950 10,561 7,740 10,561 9,061 70,900 70,950 11,221 67,950 68,000 10,572 7,746 10,572 9,072 70,950 71,000 11,232 68,000 71,000 68,000 68,050 10,583 7,752 10,583 9,083 71,000 71,050 11,243 68,050 68,100 10,594 7,758 10,594 9,094 71,050 71,100 11,254 68,100 68,150 10,605 7,764 10,605 9,105 71,100 71,150 11,265 68,150 68,200 10,616 7,770 10,616 9,116 71,150 71,200 11,276 68,200 68,250 10,627 7,776 10,627 9,127 71,200 71,250 11,287 68,250 68,300 10,638 7,782 10,638 9,138 71,250 71,300 11,298 68,300 68,350 10,649 7,788 10,649 9,149 71,300 71,350 11,309 68,350 68,400 10,660 7,794 10,660 9,160 71,350 71,400 11,320 68,400 68,450 10,671 7,800 10,671 9,171 71,400 71,450 11,331 68,450 68,500 10,682 7,806 10,682 9,182 71,450 71,500 11,342 68,500 68,550 10,693 7,812 10,693 9,193 71,500 71,550 11,353 68,550 68,600 10,704 7,818 10,704 9,204 71,550 71,600 11,364 68,600 68,650 10,715 7,824 10,715 9,215 71,600 71,650 11,375 68,650 68,700 10,726 7,830 10,726 9,226 71,650 71,700 11,386 68,700 68,750 10,737 7,836 10,737 9,237 71,700 71,750 11,397 68,750 68,800 10,748 7,842 10,748 9,248 71,750 71,800 11,408 68,800 68,850 10,759 7,848 10,759 9,259 71,800 71,850 11,419 68,850 68,900 10,770 7,854 10,770 9,270 71,850 71,900 11,430 68,900 68,950 10,781 7,860 10,781 9,281 71,900 71,950 11,441 68,950 69,000 10,792 7,866 10,792 9,292 71,950 72,000 11,452

This column must also be used by a qualifying surviving spouse.

If line 15
And you are— (taxable And you are— income) is—
Married Married Head of At But Single Married Married Head of filing filing a least less filing filing a jointly * sepa- house- than jointly * sepa- houserately hold rately hold Your tax is— Your tax is— 72,000 7,872 10,803 9,303 72,000 72,050 11,463 8,232 11,463 9,963 7,878 10,814 9,314 72,050 72,100 11,474 8,238 11,474 9,974 7,884 10,825 9,325 72,100 72,150 11,485 8,244 11,485 9,985 7,890 10,836 9,336 72,150 72,200 11,496 8,250 11,496 9,996 7,896 10,847 9,347 72,200 72,250 11,507 8,256 11,507 10,007 7,902 10,858 9,358 72,250 72,300 11,518 8,262 11,518 10,018 7,908 10,869 9,369 72,300 72,350 11,529 8,268 11,529 10,029 7,914 10,880 9,380 72,350 72,400 11,540 8,274 11,540 10,040 7,920 10,891 9,391 72,400 72,450 11,551 8,280 11,551 10,051 7,926 10,902 9,402 72,450 72,500 11,562 8,286 11,562 10,062 7,932 10,913 9,413 72,500 72,550 11,573 8,292 11,573 10,073 7,938 10,924 9,424 72,550 72,600 11,584 8,298 11,584 10,084 7,944 10,935 9,435 72,600 72,650 11,595 8,304 11,595 10,095 7,950 10,946 9,446 72,650 72,700 11,606 8,310 11,606 10,106 7,956 10,957 9,457 72,700 72,750 11,617 8,316 11,617 10,117 7,962 10,968 9,468 72,750 72,800 11,628 8,322 11,628 10,128 7,968 10,979 9,479 72,800 72,850 11,639 8,328 11,639 10,139 7,974 10,990 9,490 72,850 72,900 11,650 8,334 11,650 10,150 7,980 11,001 9,501 72,900 72,950 11,661 8,340 11,661 10,161 7,986 11,012 9,512 72,950 73,000 11,672 8,346 11,672 10,172 73,000 7,992 11,023 9,523 73,000 73,050 11,683 8,352 11,683 10,183 7,998 11,034 9,534 73,050 73,100 11,694 8,358 11,694 10,194 8,004 11,045 9,545 73,100 73,150 11,705 8,364 11,705 10,205 8,010 11,056 9,556 73,150 73,200 11,716 8,370 11,716 10,216 8,016 11,067 9,567 73,200 73,250 11,727 8,376 11,727 10,227 8,022 11,078 9,578 73,250 73,300 11,738 8,382 11,738 10,238 8,028 11,089 9,589 73,300 73,350 11,749 8,388 11,749 10,249 8,034 11,100 9,600 73,350 73,400 11,760 8,394 11,760 10,260 8,040 11,111 9,611 73,400 73,450 11,771 8,400 11,771 10,271 8,046 11,122 9,622 73,450 73,500 11,782 8,406 11,782 10,282 8,052 11,133 9,633 73,500 73,550 11,793 8,412 11,793 10,293 8,058 11,144 9,644 73,550 73,600 11,804 8,418 11,804 10,304 8,064 11,155 9,655 73,600 73,650 11,815 8,424 11,815 10,315 8,070 11,166 9,666 73,650 73,700 11,826 8,430 11,826 10,326 8,076 11,177 9,677 73,700 73,750 11,837 8,436 11,837 10,337 8,082 11,188 9,688 73,750 73,800 11,848 8,442 11,848 10,348 8,088 11,199 9,699 73,800 73,850 11,859 8,448 11,859 10,359 8,094 11,210 9,710 73,850 73,900 11,870 8,454 11,870 10,370 8,100 11,221 9,721 73,900 73,950 11,881 8,460 11,881 10,381 8,106 11,232 9,732 73,950 74,000 11,892 8,466 11,892 10,392 74,000 8,112 11,243 9,743 74,000 74,050 11,903 8,472 11,903 10,403 8,118 11,254 9,754 74,050 74,100 11,914 8,478 11,914 10,414 8,124 11,265 9,765 74,100 74,150 11,925 8,484 11,925 10,425 8,130 11,276 9,776 74,150 74,200 11,936 8,490 11,936 10,436 8,136 11,287 9,787 74,200 74,250 11,947 8,496 11,947 10,447 8,142 11,298 9,798 74,250 74,300 11,958 8,502 11,958 10,458 8,148 11,309 9,809 74,300 74,350 11,969 8,508 11,969 10,469 8,154 11,320 9,820 74,350 74,400 11,980 8,514 11,980 10,480 8,160 11,331 9,831 74,400 74,450 11,991 8,520 11,991 10,491 8,166 11,342 9,842 74,450 74,500 12,002 8,526 12,002 10,502 8,172 11,353 9,853 74,500 74,550 12,013 8,532 12,013 10,513 8,178 11,364 9,864 74,550 74,600 12,024 8,538 12,024 10,524 8,184 11,375 9,875 74,600 74,650 12,035 8,544 12,035 10,535 8,190 11,386 9,886 74,650 74,700 12,046 8,550 12,046 10,546 8,196 11,397 9,897 74,700 74,750 12,057 8,556 12,057 10,557 8,202 11,408 9,908 74,750 74,800 12,068 8,562 12,068 10,568 8,208 11,419 9,919 74,800 74,850 12,079 8,568 12,079 10,579 8,214 11,430 9,930 74,850 74,900 12,090 8,574 12,090 10,590 8,220 11,441 9,941 74,900 74,950 12,101 8,580 12,101 10,601 8,226 11,452 9,952 74,950 75,000 12,112 8,586 12,112 10,612
(Continued)
At But Single Married Married Head of At But Single least less filing filing a least less than jointly * sepa- house- than rately hold
Your tax is—
75,000 78,000
75,000 75,050 12,123 8,592 12,123 10,623 78,000 78,050 12,783 75,050 75,100 12,134 8,598 12,134 10,634 78,050 78,100 12,794 75,100 75,150 12,145 8,604 12,145 10,645 78,100 78,150 12,805 75,150 75,200 12,156 8,610 12,156 10,656 78,150 78,200 12,816 75,200 75,250 12,167 8,616 12,167 10,667 78,200 78,250 12,827 75,250 75,300 12,178 8,622 12,178 10,678 78,250 78,300 12,838 75,300 75,350 12,189 8,628 12,189 10,689 78,300 78,350 12,849 75,350 75,400 12,200 8,634 12,200 10,700 78,350 78,400 12,860 75,400 75,450 12,211 8,640 12,211 10,711 78,400 78,450 12,871 75,450 75,500 12,222 8,646 12,222 10,722 78,450 78,500 12,882 75,500 75,550 12,233 8,652 12,233 10,733 78,500 78,550 12,893 75,550 75,600 12,244 8,658 12,244 10,744 78,550 78,600 12,904 75,600 75,650 12,255 8,664 12,255 10,755 78,600 78,650 12,915 75,650 75,700 12,266 8,670 12,266 10,766 78,650 78,700 12,926 75,700 75,750 12,277 8,676 12,277 10,777 78,700 78,750 12,937 75,750 75,800 12,288 8,682 12,288 10,788 78,750 78,800 12,948 75,800 75,850 12,299 8,688 12,299 10,799 78,800 78,850 12,959 75,850 75,900 12,310 8,694 12,310 10,810 78,850 78,900 12,970 75,900 75,950 12,321 8,700 12,321 10,821 78,900 78,950 12,981 75,950 76,000 12,332 8,706 12,332 10,832 78,950 79,000 12,992 76,000 79,000 76,000 76,050 12,343 8,712 12,343 10,843 79,000 79,050 13,003 76,050 76,100 12,354 8,718 12,354 10,854 79,050 79,100 13,014 76,100 76,150 12,365 8,724 12,365 10,865 79,100 79,150 13,025 76,150 76,200 12,376 8,730 12,376 10,876 79,150 79,200 13,036 76,200 76,250 12,387 8,736 12,387 10,887 79,200 79,250 13,047 76,250 76,300 12,398 8,742 12,398 10,898 79,250 79,300 13,058 76,300 76,350 12,409 8,748 12,409 10,909 79,300 79,350 13,069 76,350 76,400 12,420 8,754 12,420 10,920 79,350 79,400 13,080 76,400 76,450 12,431 8,760 12,431 10,931 79,400 79,450 13,091 76,450 76,500 12,442 8,766 12,442 10,942 79,450 79,500 13,102 76,500 76,550 12,453 8,772 12,453 10,953 79,500 79,550 13,113 76,550 76,600 12,464 8,778 12,464 10,964 79,550 79,600 13,124 76,600 76,650 12,475 8,784 12,475 10,975 79,600 79,650 13,135 76,650 76,700 12,486 8,790 12,486 10,986 79,650 79,700 13,146 76,700 76,750 12,497 8,796 12,497 10,997 79,700 79,750 13,157 76,750 76,800 12,508 8,802 12,508 11,008 79,750 79,800 13,168 76,800 76,850 12,519 8,808 12,519 11,019 79,800 79,850 13,179 76,850 76,900 12,530 8,814 12,530 11,030 79,850 79,900 13,190 76,900 76,950 12,541 8,820 12,541 11,041 79,900 79,950 13,201 76,950 77,000 12,552 8,826 12,552 11,052 79,950 80,000 13,212 77,000 80,000 77,000 77,050 12,563 8,832 12,563 11,063 80,000 80,050 13,223 77,050 77,100 12,574 8,838 12,574 11,074 80,050 80,100 13,234 77,100 77,150 12,585 8,844 12,585 11,085 80,100 80,150 13,245 77,150 77,200 12,596 8,850 12,596 11,096 80,150 80,200 13,256 77,200 77,250 12,607 8,856 12,607 11,107 80,200 80,250 13,267 77,250 77,300 12,618 8,862 12,618 11,118 80,250 80,300 13,278 77,300 77,350 12,629 8,868 12,629 11,129 80,300 80,350 13,289 77,350 77,400 12,640 8,874 12,640 11,140 80,350 80,400 13,300 77,400 77,450 12,651 8,880 12,651 11,151 80,400 80,450 13,311 77,450 77,500 12,662 8,886 12,662 11,162 80,450 80,500 13,322 77,500 77,550 12,673 8,892 12,673 11,173 80,500 80,550 13,333 77,550 77,600 12,684 8,898 12,684 11,184 80,550 80,600 13,344 77,600 77,650 12,695 8,904 12,695 11,195 80,600 80,650 13,355 77,650 77,700 12,706 8,910 12,706 11,206 80,650 80,700 13,366 77,700 77,750 12,717 8,916 12,717 11,217 80,700 80,750 13,377 77,750 77,800 12,728 8,922 12,728 11,228 80,750 80,800 13,388 77,800 77,850 12,739 8,928 12,739 11,239 80,800 80,850 13,399 77,850 77,900 12,750 8,934 12,750 11,250 80,850 80,900 13,410 77,900 77,950 12,761 8,940 12,761 11,261 80,900 80,950 13,421 77,950 78,000 12,772 8,946 12,772 11,272 80,950 81,000 13,432

This column must also be used by a qualifying surviving spouse.

If line 15
And you are— (taxable And you are— income) is—
Married Married Head of At But Single Married Married Head of filing filing a least less filing filing a jointly * sepa- house- than jointly * sepa- houserately hold rately hold Your tax is— Your tax is— 81,000 8,952 12,783 11,283 81,000 81,050 13,443 9,312 13,443 11,943 8,958 12,794 11,294 81,050 81,100 13,454 9,318 13,454 11,954 8,964 12,805 11,305 81,100 81,150 13,465 9,324 13,465 11,965 8,970 12,816 11,316 81,150 81,200 13,476 9,330 13,476 11,976 8,976 12,827 11,327 81,200 81,250 13,487 9,336 13,487 11,987 8,982 12,838 11,338 81,250 81,300 13,498 9,342 13,498 11,998 8,988 12,849 11,349 81,300 81,350 13,509 9,348 13,509 12,009 8,994 12,860 11,360 81,350 81,400 13,520 9,354 13,520 12,020 9,000 12,871 11,371 81,400 81,450 13,531 9,360 13,531 12,031 9,006 12,882 11,382 81,450 81,500 13,542 9,366 13,542 12,042 9,012 12,893 11,393 81,500 81,550 13,553 9,372 13,553 12,053 9,018 12,904 11,404 81,550 81,600 13,564 9,378 13,564 12,064 9,024 12,915 11,415 81,600 81,650 13,575 9,384 13,575 12,075 9,030 12,926 11,426 81,650 81,700 13,586 9,390 13,586 12,086 9,036 12,937 11,437 81,700 81,750 13,597 9,396 13,597 12,097 9,042 12,948 11,448 81,750 81,800 13,608 9,402 13,608 12,108 9,048 12,959 11,459 81,800 81,850 13,619 9,408 13,619 12,119 9,054 12,970 11,470 81,850 81,900 13,630 9,414 13,630 12,130 9,060 12,981 11,481 81,900 81,950 13,641 9,420 13,641 12,141 9,066 12,992 11,492 81,950 82,000 13,652 9,426 13,652 12,152 82,000 9,072 13,003 11,503 82,000 82,050 13,663 9,432 13,663 12,163 9,078 13,014 11,514 82,050 82,100 13,674 9,438 13,674 12,174 9,084 13,025 11,525 82,100 82,150 13,685 9,444 13,685 12,185 9,090 13,036 11,536 82,150 82,200 13,696 9,450 13,696 12,196 9,096 13,047 11,547 82,200 82,250 13,707 9,456 13,707 12,207 9,102 13,058 11,558 82,250 82,300 13,718 9,462 13,718 12,218 9,108 13,069 11,569 82,300 82,350 13,729 9,468 13,729 12,229 9,114 13,080 11,580 82,350 82,400 13,740 9,474 13,740 12,240 9,120 13,091 11,591 82,400 82,450 13,751 9,480 13,751 12,251 9,126 13,102 11,602 82,450 82,500 13,762 9,486 13,762 12,262 9,132 13,113 11,613 82,500 82,550 13,773 9,492 13,773 12,273 9,138 13,124 11,624 82,550 82,600 13,784 9,498 13,784 12,284 9,144 13,135 11,635 82,600 82,650 13,795 9,504 13,795 12,295 9,150 13,146 11,646 82,650 82,700 13,806 9,510 13,806 12,306 9,156 13,157 11,657 82,700 82,750 13,817 9,516 13,817 12,317 9,162 13,168 11,668 82,750 82,800 13,828 9,522 13,828 12,328 9,168 13,179 11,679 82,800 82,850 13,839 9,528 13,839 12,339 9,174 13,190 11,690 82,850 82,900 13,850 9,534 13,850 12,350 9,180 13,201 11,701 82,900 82,950 13,861 9,540 13,861 12,361 9,186 13,212 11,712 82,950 83,000 13,872 9,546 13,872 12,372 83,000 9,192 13,223 11,723 83,000 83,050 13,883 9,552 13,883 12,383 9,198 13,234 11,734 83,050 83,100 13,894 9,558 13,894 12,394 9,204 13,245 11,745 83,100 83,150 13,905 9,564 13,905 12,405 9,210 13,256 11,756 83,150 83,200 13,916 9,570 13,916 12,416 9,216 13,267 11,767 83,200 83,250 13,927 9,576 13,927 12,427 9,222 13,278 11,778 83,250 83,300 13,938 9,582 13,938 12,438 9,228 13,289 11,789 83,300 83,350 13,949 9,588 13,949 12,449 9,234 13,300 11,800 83,350 83,400 13,960 9,594 13,960 12,460 9,240 13,311 11,811 83,400 83,450 13,971 9,600 13,971 12,471 9,246 13,322 11,822 83,450 83,500 13,982 9,606 13,982 12,482 9,252 13,333 11,833 83,500 83,550 13,993 9,612 13,993 12,493 9,258 13,344 11,844 83,550 83,600 14,004 9,621 14,004 12,504 9,264 13,355 11,855 83,600 83,650 14,015 9,632 14,015 12,515 9,270 13,366 11,866 83,650 83,700 14,026 9,643 14,026 12,526 9,276 13,377 11,877 83,700 83,750 14,037 9,654 14,037 12,537 9,282 13,388 11,888 83,750 83,800 14,048 9,665 14,048 12,548 9,288 13,399 11,899 83,800 83,850 14,059 9,676 14,059 12,559 9,294 13,410 11,910 83,850 83,900 14,070 9,687 14,070 12,570 9,300 13,421 11,921 83,900 83,950 14,081 9,698 14,081 12,581 9,306 13,432 11,932 83,950 84,000 14,092 9,709 14,092 12,592
(Continued)
At But Single Married Married Head of At But Single least less filing filing a least less than jointly * sepa- house- than rately hold
Your tax is—
84,000 87,000
84,000 84,050 14,103 9,720 14,103 12,603 87,000 87,050 14,763 84,050 84,100 14,114 9,731 14,114 12,614 87,050 87,100 14,774 84,100 84,150 14,125 9,742 14,125 12,625 87,100 87,150 14,785 84,150 84,200 14,136 9,753 14,136 12,636 87,150 87,200 14,796 84,200 84,250 14,147 9,764 14,147 12,647 87,200 87,250 14,807 84,250 84,300 14,158 9,775 14,158 12,658 87,250 87,300 14,818 84,300 84,350 14,169 9,786 14,169 12,669 87,300 87,350 14,829 84,350 84,400 14,180 9,797 14,180 12,680 87,350 87,400 14,840 84,400 84,450 14,191 9,808 14,191 12,691 87,400 87,450 14,851 84,450 84,500 14,202 9,819 14,202 12,702 87,450 87,500 14,862 84,500 84,550 14,213 9,830 14,213 12,713 87,500 87,550 14,873 84,550 84,600 14,224 9,841 14,224 12,724 87,550 87,600 14,884 84,600 84,650 14,235 9,852 14,235 12,735 87,600 87,650 14,895 84,650 84,700 14,246 9,863 14,246 12,746 87,650 87,700 14,906 84,700 84,750 14,257 9,874 14,257 12,757 87,700 87,750 14,917 84,750 84,800 14,268 9,885 14,268 12,768 87,750 87,800 14,928 84,800 84,850 14,279 9,896 14,279 12,779 87,800 87,850 14,939 84,850 84,900 14,290 9,907 14,290 12,790 87,850 87,900 14,950 84,900 84,950 14,301 9,918 14,301 12,801 87,900 87,950 14,961 84,950 85,000 14,312 9,929 14,312 12,812 87,950 88,000 14,972 85,000 88,000 85,000 85,050 14,323 9,940 14,323 12,823 88,000 88,050 14,983 85,050 85,100 14,334 9,951 14,334 12,834 88,050 88,100 14,994 85,100 85,150 14,345 9,962 14,345 12,845 88,100 88,150 15,005 85,150 85,200 14,356 9,973 14,356 12,856 88,150 88,200 15,016 85,200 85,250 14,367 9,984 14,367 12,867 88,200 88,250 15,027 85,250 85,300 14,378 9,995 14,378 12,878 88,250 88,300 15,038 85,300 85,350 14,389 10,006 14,389 12,889 88,300 88,350 15,049 85,350 85,400 14,400 10,017 14,400 12,900 88,350 88,400 15,060 85,400 85,450 14,411 10,028 14,411 12,911 88,400 88,450 15,071 85,450 85,500 14,422 10,039 14,422 12,922 88,450 88,500 15,082 85,500 85,550 14,433 10,050 14,433 12,933 88,500 88,550 15,093 85,550 85,600 14,444 10,061 14,444 12,944 88,550 88,600 15,104 85,600 85,650 14,455 10,072 14,455 12,955 88,600 88,650 15,115 85,650 85,700 14,466 10,083 14,466 12,966 88,650 88,700 15,126 85,700 85,750 14,477 10,094 14,477 12,977 88,700 88,750 15,137 85,750 85,800 14,488 10,105 14,488 12,988 88,750 88,800 15,148 85,800 85,850 14,499 10,116 14,499 12,999 88,800 88,850 15,159 85,850 85,900 14,510 10,127 14,510 13,010 88,850 88,900 15,170 85,900 85,950 14,521 10,138 14,521 13,021 88,900 88,950 15,181 85,950 86,000 14,532 10,149 14,532 13,032 88,950 89,000 15,192 86,000 89,000 86,000 86,050 14,543 10,160 14,543 13,043 89,000 89,050 15,203 86,050 86,100 14,554 10,171 14,554 13,054 89,050 89,100 15,214 86,100 86,150 14,565 10,182 14,565 13,065 89,100 89,150 15,226 86,150 86,200 14,576 10,193 14,576 13,076 89,150 89,200 15,238 86,200 86,250 14,587 10,204 14,587 13,087 89,200 89,250 15,250 86,250 86,300 14,598 10,215 14,598 13,098 89,250 89,300 15,262 86,300 86,350 14,609 10,226 14,609 13,109 89,300 89,350 15,274 86,350 86,400 14,620 10,237 14,620 13,120 89,350 89,400 15,286 86,400 86,450 14,631 10,248 14,631 13,131 89,400 89,450 15,298 86,450 86,500 14,642 10,259 14,642 13,142 89,450 89,500 15,310 86,500 86,550 14,653 10,270 14,653 13,153 89,500 89,550 15,322 86,550 86,600 14,664 10,281 14,664 13,164 89,550 89,600 15,334 86,600 86,650 14,675 10,292 14,675 13,175 89,600 89,650 15,346 86,650 86,700 14,686 10,303 14,686 13,186 89,650 89,700 15,358 86,700 86,750 14,697 10,314 14,697 13,197 89,700 89,750 15,370 86,750 86,800 14,708 10,325 14,708 13,208 89,750 89,800 15,382 86,800 86,850 14,719 10,336 14,719 13,219 89,800 89,850 15,394 86,850 86,900 14,730 10,347 14,730 13,230 89,850 89,900 15,406 86,900 86,950 14,741 10,358 14,741 13,241 89,900 89,950 15,418 86,950 87,000 14,752 10,369 14,752 13,252 89,950 90,000 15,430

This column must also be used by a qualifying surviving spouse.

If line 15
And you are— (taxable And you are— income) is—
Married Married Head of At But Single Married Married Head of filing filing a least less filing filing a jointly * sepa- house- than jointly * sepa- houserately hold rately hold Your tax is— Your tax is— 90,000 10,380 14,763 13,263 90,000 90,050 15,442 11,040 15,442 13,942 10,391 14,774 13,274 90,050 90,100 15,454 11,051 15,454 13,954 10,402 14,785 13,285 90,100 90,150 15,466 11,062 15,466 13,966 10,413 14,796 13,296 90,150 90,200 15,478 11,073 15,478 13,978 10,424 14,807 13,307 90,200 90,250 15,490 11,084 15,490 13,990 10,435 14,818 13,318 90,250 90,300 15,502 11,095 15,502 14,002 10,446 14,829 13,329 90,300 90,350 15,514 11,106 15,514 14,014 10,457 14,840 13,340 90,350 90,400 15,526 11,117 15,526 14,026 10,468 14,851 13,351 90,400 90,450 15,538 11,128 15,538 14,038 10,479 14,862 13,362 90,450 90,500 15,550 11,139 15,550 14,050 10,490 14,873 13,373 90,500 90,550 15,562 11,150 15,562 14,062 10,501 14,884 13,384 90,550 90,600 15,574 11,161 15,574 14,074 10,512 14,895 13,395 90,600 90,650 15,586 11,172 15,586 14,086 10,523 14,906 13,406 90,650 90,700 15,598 11,183 15,598 14,098 10,534 14,917 13,417 90,700 90,750 15,610 11,194 15,610 14,110 10,545 14,928 13,428 90,750 90,800 15,622 11,205 15,622 14,122 10,556 14,939 13,439 90,800 90,850 15,634 11,216 15,634 14,134 10,567 14,950 13,450 90,850 90,900 15,646 11,227 15,646 14,146 10,578 14,961 13,461 90,900 90,950 15,658 11,238 15,658 14,158 10,589 14,972 13,472 90,950 91,000 15,670 11,249 15,670 14,170 91,000 10,600 14,983 13,483 91,000 91,050 15,682 11,260 15,682 14,182 10,611 14,994 13,494 91,050 91,100 15,694 11,271 15,694 14,194 10,622 15,005 13,505 91,100 91,150 15,706 11,282 15,706 14,206 10,633 15,016 13,516 91,150 91,200 15,718 11,293 15,718 14,218 10,644 15,027 13,527 91,200 91,250 15,730 11,304 15,730 14,230 10,655 15,038 13,538 91,250 91,300 15,742 11,315 15,742 14,242 10,666 15,049 13,549 91,300 91,350 15,754 11,326 15,754 14,254 10,677 15,060 13,560 91,350 91,400 15,766 11,337 15,766 14,266 10,688 15,071 13,571 91,400 91,450 15,778 11,348 15,778 14,278 10,699 15,082 13,582 91,450 91,500 15,790 11,359 15,790 14,290 10,710 15,093 13,593 91,500 91,550 15,802 11,370 15,802 14,302 10,721 15,104 13,604 91,550 91,600 15,814 11,381 15,814 14,314 10,732 15,115 13,615 91,600 91,650 15,826 11,392 15,826 14,326 10,743 15,126 13,626 91,650 91,700 15,838 11,403 15,838 14,338 10,754 15,137 13,637 91,700 91,750 15,850 11,414 15,850 14,350 10,765 15,148 13,648 91,750 91,800 15,862 11,425 15,862 14,362 10,776 15,159 13,659 91,800 91,850 15,874 11,436 15,874 14,374 10,787 15,170 13,670 91,850 91,900 15,886 11,447 15,886 14,386 10,798 15,181 13,681 91,900 91,950 15,898 11,458 15,898 14,398 10,809 15,192 13,692 91,950 92,000 15,910 11,469 15,910 14,410 92,000 10,820 15,203 13,703 92,000 92,050 15,922 11,480 15,922 14,422 10,831 15,214 13,714 92,050 92,100 15,934 11,491 15,934 14,434 10,842 15,226 13,726 92,100 92,150 15,946 11,502 15,946 14,446 10,853 15,238 13,738 92,150 92,200 15,958 11,513 15,958 14,458 10,864 15,250 13,750 92,200 92,250 15,970 11,524 15,970 14,470 10,875 15,262 13,762 92,250 92,300 15,982 11,535 15,982 14,482 10,886 15,274 13,774 92,300 92,350 15,994 11,546 15,994 14,494 10,897 15,286 13,786 92,350 92,400 16,006 11,557 16,006 14,506 10,908 15,298 13,798 92,400 92,450 16,018 11,568 16,018 14,518 10,919 15,310 13,810 92,450 92,500 16,030 11,579 16,030 14,530 10,930 15,322 13,822 92,500 92,550 16,042 11,590 16,042 14,542 10,941 15,334 13,834 92,550 92,600 16,054 11,601 16,054 14,554 10,952 15,346 13,846 92,600 92,650 16,066 11,612 16,066 14,566 10,963 15,358 13,858 92,650 92,700 16,078 11,623 16,078 14,578 10,974 15,370 13,870 92,700 92,750 16,090 11,634 16,090 14,590 10,985 15,382 13,882 92,750 92,800 16,102 11,645 16,102 14,602 10,996 15,394 13,894 92,800 92,850 16,114 11,656 16,114 14,614 11,007 15,406 13,906 92,850 92,900 16,126 11,667 16,126 14,626 11,018 15,418 13,918 92,900 92,950 16,138 11,678 16,138 14,638 11,029 15,430 13,930 92,950 93,000 16,150 11,689 16,150 14,650
(Continued)
At But Single Married Married Head of At But Single least less filing filing a least less than jointly * sepa- house- than rately hold
Your tax is—
93,000 96,000
93,000 93,050 16,162 11,700 16,162 14,662 96,000 96,050 16,882 93,050 93,100 16,174 11,711 16,174 14,674 96,050 96,100 16,894 93,100 93,150 16,186 11,722 16,186 14,686 96,100 96,150 16,906 93,150 93,200 16,198 11,733 16,198 14,698 96,150 96,200 16,918 93,200 93,250 16,210 11,744 16,210 14,710 96,200 96,250 16,930 93,250 93,300 16,222 11,755 16,222 14,722 96,250 96,300 16,942 93,300 93,350 16,234 11,766 16,234 14,734 96,300 96,350 16,954 93,350 93,400 16,246 11,777 16,246 14,746 96,350 96,400 16,966 93,400 93,450 16,258 11,788 16,258 14,758 96,400 96,450 16,978 93,450 93,500 16,270 11,799 16,270 14,770 96,450 96,500 16,990 93,500 93,550 16,282 11,810 16,282 14,782 96,500 96,550 17,002 93,550 93,600 16,294 11,821 16,294 14,794 96,550 96,600 17,014 93,600 93,650 16,306 11,832 16,306 14,806 96,600 96,650 17,026 93,650 93,700 16,318 11,843 16,318 14,818 96,650 96,700 17,038 93,700 93,750 16,330 11,854 16,330 14,830 96,700 96,750 17,050 93,750 93,800 16,342 11,865 16,342 14,842 96,750 96,800 17,062 93,800 93,850 16,354 11,876 16,354 14,854 96,800 96,850 17,074 93,850 93,900 16,366 11,887 16,366 14,866 96,850 96,900 17,086 93,900 93,950 16,378 11,898 16,378 14,878 96,900 96,950 17,098 93,950 94,000 16,390 11,909 16,390 14,890 96,950 97,000 17,110 94,000 97,000 94,000 94,050 16,402 11,920 16,402 14,902 97,000 97,050 17,122 94,050 94,100 16,414 11,931 16,414 14,914 97,050 97,100 17,134 94,100 94,150 16,426 11,942 16,426 14,926 97,100 97,150 17,146 94,150 94,200 16,438 11,953 16,438 14,938 97,150 97,200 17,158 94,200 94,250 16,450 11,964 16,450 14,950 97,200 97,250 17,170 94,250 94,300 16,462 11,975 16,462 14,962 97,250 97,300 17,182 94,300 94,350 16,474 11,986 16,474 14,974 97,300 97,350 17,194 94,350 94,400 16,486 11,997 16,486 14,986 97,350 97,400 17,206 94,400 94,450 16,498 12,008 16,498 14,998 97,400 97,450 17,218 94,450 94,500 16,510 12,019 16,510 15,010 97,450 97,500 17,230 94,500 94,550 16,522 12,030 16,522 15,022 97,500 97,550 17,242 94,550 94,600 16,534 12,041 16,534 15,034 97,550 97,600 17,254 94,600 94,650 16,546 12,052 16,546 15,046 97,600 97,650 17,266 94,650 94,700 16,558 12,063 16,558 15,058 97,650 97,700 17,278 94,700 94,750 16,570 12,074 16,570 15,070 97,700 97,750 17,290 94,750 94,800 16,582 12,085 16,582 15,082 97,750 97,800 17,302 94,800 94,850 16,594 12,096 16,594 15,094 97,800 97,850 17,314 94,850 94,900 16,606 12,107 16,606 15,106 97,850 97,900 17,326 94,900 94,950 16,618 12,118 16,618 15,118 97,900 97,950 17,338 94,950 95,000 16,630 12,129 16,630 15,130 97,950 98,000 17,350 95,000 98,000 95,000 95,050 16,642 12,140 16,642 15,142 98,000 98,050 17,362 95,050 95,100 16,654 12,151 16,654 15,154 98,050 98,100 17,374 95,100 95,150 16,666 12,162 16,666 15,166 98,100 98,150 17,386 95,150 95,200 16,678 12,173 16,678 15,178 98,150 98,200 17,398 95,200 95,250 16,690 12,184 16,690 15,190 98,200 98,250 17,410 95,250 95,300 16,702 12,195 16,702 15,202 98,250 98,300 17,422 95,300 95,350 16,714 12,206 16,714 15,214 98,300 98,350 17,434 95,350 95,400 16,726 12,217 16,726 15,226 98,350 98,400 17,446 95,400 95,450 16,738 12,228 16,738 15,238 98,400 98,450 17,458 95,450 95,500 16,750 12,239 16,750 15,250 98,450 98,500 17,470 95,500 95,550 16,762 12,250 16,762 15,262 98,500 98,550 17,482 95,550 95,600 16,774 12,261 16,774 15,274 98,550 98,600 17,494 95,600 95,650 16,786 12,272 16,786 15,286 98,600 98,650 17,506 95,650 95,700 16,798 12,283 16,798 15,298 98,650 98,700 17,518 95,700 95,750 16,810 12,294 16,810 15,310 98,700 98,750 17,530 95,750 95,800 16,822 12,305 16,822 15,322 98,750 98,800 17,542 95,800 95,850 16,834 12,316 16,834 15,334 98,800 98,850 17,554 95,850 95,900 16,846 12,327 16,846 15,346 98,850 98,900 17,566 95,900 95,950 16,858 12,338 16,858 15,358 98,900 98,950 17,578 95,950 96,000 16,870 12,349 16,870 15,370 98,950 99,000 17,590

This column must also be used by a qualifying surviving spouse.

If line 15
(taxable And you are—
And you are— income) is—
At But Single Married Married Head of
Married Married Head of least less filing filing a filing filing a than jointly * sepa- housejointly * sepa- houserately hold rately hold
Your tax is—
Your tax is—
99,000
99,000 99,050 17,602 13,020 17,602 16,102
12,360 16,882 15,382
99,050 99,100 17,614 13,031 17,614 16,114
12,371 16,894 15,394
99,100 99,150 17,626 13,042 17,626 16,126
12,382 16,906 15,406
99,150 99,200 17,638 13,053 17,638 16,138
12,393 16,918 15,418
99,200 99,250 17,650 13,064 17,650 16,150
12,404 16,930 15,430
99,250 99,300 17,662 13,075 17,662 16,162
12,415 16,942 15,442
99,300 99,350 17,674 13,086 17,674 16,174
12,426 16,954 15,454
99,350 99,400 17,686 13,097 17,686 16,186
12,437 16,966 15,466
99,400 99,450 17,698 13,108 17,698 16,198
12,448 16,978 15,478
99,450 99,500 17,710 13,119 17,710 16,210
12,459 16,990 15,490
99,500 99,550 17,722 13,130 17,722 16,222
12,470 17,002 15,502
99,550 99,600 17,734 13,141 17,734 16,234
12,481 17,014 15,514
99,600 99,650 17,746 13,152 17,746 16,246
12,492 17,026 15,526
99,650 99,700 17,758 13,163 17,758 16,258
12,503 17,038 15,538
99,700 99,750 17,770 13,174 17,770 16,270
12,514 17,050 15,550
99,750 99,800 17,782 13,185 17,782 16,282
12,525 17,062 15,562
99,800 99,850 17,794 13,196 17,794 16,294
12,536 17,074 15,574
99,850 99,900 17,806 13,207 17,806 16,306
12,547 17,086 15,586
99,900 99,950 17,818 13,218 17,818 16,318
12,558 17,098 15,598
99,950 100,000 17,830 13,229 17,830 16,330
12,569 17,110 15,610
$100,000
12,580 17,122 15,622 or over
12,591 17,134 15,634 use the Tax
12,602 17,146 15,646 Computation
12,613 17,158 15,658 Worksheet
12,624 17,170 15,670
12,635 17,182 15,682
12,646 17,194 15,694
12,657 17,206 15,706
12,668 17,218 15,718
12,679 17,230 15,730
12,690 17,242 15,742
12,701 17,254 15,754
12,712 17,266 15,766
12,723 17,278 15,778
12,734 17,290 15,790
12,745 17,302 15,802
12,756 17,314 15,814
12,767 17,326 15,826
12,778 17,338 15,838
12,789 17,350 15,850
12,800 17,362 15,862
12,811 17,374 15,874
12,822 17,386 15,886
12,833 17,398 15,898
12,844 17,410 15,910
12,855 17,422 15,922
12,866 17,434 15,934
12,877 17,446 15,946
12,888 17,458 15,958
12,899 17,470 15,970
12,910 17,482 15,982
12,921 17,494 15,994
12,932 17,506 16,006
12,943 17,518 16,018
12,954 17,530 16,030
12,965 17,542 16,042
12,976 17,554 16,054
12,987 17,566 16,066
12,998 17,578 16,078
13,009 17,590 16,090
2022 Tax Computation Worksheet—Line 16
See the instructions for line 16 to see if you must use the worksheet below to figure your tax.
!
CAUTION
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. (a)
Tax.
(c) Subtract (d) from (c). Enter
(b) Multiply (d) the result here and on the entry Enter the amount from line 15 If line 15 is— At least $100,000 but not over $170,050 $ Over $170,050 but not over $215,950 $ Over $215,950 but not over $539,900 $ Over $539,900 $ Multiplication amount (a) by (b) Subtraction amount space on line 16.
× 24% (0.24) $ $ 6,164.50 $
× 32% (0.32) $ $ 19,768.50 $
× 35% (0.35) $ $ 26,247.00 $
× 37% (0.37) $ $ 37,045.00 $
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. (a)
Tax.
(c) Subtract (d) from (c). Enter the
(b) Multiply (d) result here and on the entry
Enter the amount from line 15
If line 15 is—
At least $100,000 but not over $178,150 $
Over $178,150 but not over $340,100 $
Over $340,100 but not over $431,900 $
Over $431,900 but not over $647,850 $
Over $647,850 $
Multiplication amount (a) by (b) Subtraction amount space on line 16.
× 22% (0.22) $ $ 8,766.00 $
× 24% (0.24) $ $ 12,329.00 $
× 32% (0.32) $ $ 39,537.00 $
× 35% (0.35) $ $ 52,494.00 $
× 37% (0.37) $ $ 65,451.00 $
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income. (a)
Tax.
(c) Subtract (d) from (c). Enter
(b) Multiply (d) the result here and on the entry Enter the amount from line 15 If line 15 is— At least $100,000 but not over $170,050 $ Over $170,050 but not over $215,950 $ Over $215,950 but not over $323,925 $ Over $323,925 $ Multiplication amount (a) by (b) Subtraction amount space on line 16.
× 24% (0.24) $ $ 6,164.50 $
× 32% (0.32) $ $ 19,768.50 $
× 35% (0.35) $ $ 26,247.00 $
× 37% (0.37) $ $ 32,725.50 $
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income. (a)
Tax.
(c) Subtract (d) from (c). Enter
(b) Multiply (d) the result here and on the
Enter the amount from line 15
If line 15 is—
At least $100,000 but not over $170,050 $
Over $170,050 but not over $215,950 $
Over $215,950 but not over $539,900 $
Over $539,900 $
Multiplication amount (a) by (b) Subtraction amount entry space on line 16.
× 24% (0.24) $ $ 7,664.00 $
× 32% (0.32) $ $ 21,268.00 $
× 35% (0.35) $ $ 27,746.50 $
× 37% (0.37) $ $ 38,544.50 $
The IRS Mission. Provide America's taxpayers top-quality service by helping them General understand and meet their tax responsibilities and enforce the law with integrity and
Information
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 fairness to all. 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 2023
You can use the Tax
Withholding Estimator instead
TIP 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 2023 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 2023 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
TIP
(IP PIN). Use the Get An IP
PIN tool on IRS.gov to request an IP
PIN, file Form 15227 if your income is
$73,000 ($146,000 if married filing jointly) or less, 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 or phishing schemes. 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. 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.

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.
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 2023 tax return.
TIP
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

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, 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.
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.
Death of a Taxpayer
If a taxpayer died before filing a return for 2022, 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 2022 and you didn't remarry in 2022, or if your spouse died in 2023 before filing a return for 2022, you can file a joint return. A joint return should show your spouse's 2022 income before death and your income for all of 2022. 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.
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.
For more details, use Tax Topic 356 or see Pub. 559.
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 2019 return in 2023, 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 (Form 1099), you have several options to choose from to prepare and file your tax return. You can prepare the return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.
Free options for tax preparation. Go to IRS.gov to see your options for preparing and filing your return online or in your local community, if you qualify, which include the following.

Free File. This program lets you prepare and file your federal individual income tax return for free using brand-name-tax preparation-and-filing 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, download the free IRS2Go app, or call 888-227-7669 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 filed electronically 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 EIC.
The

Online EIN Application (IRS.gov/EIN) helps you get an employer identification number (EIN) at no cost.

The Tax https//www.irs.gov/individuals/tax-withholding-estimatorWithholding 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.

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 law 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 law information in your electronic filing software.

Need someone to prepare your tax return? There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, any many others who don’t have professional credentials.
If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

Primarily responsible for the overall substantive accuracy of your return,
Required to sign the return, and
Required to include their preparer tax identification number (PTIN).

Although the tax preparer always signs the return, you’re ultimately responsible for providing all the information required for the preparer to accurately prepare your return. 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.
Coronavirus. Go to IRS.gov/ Coronavirus for links to information on the impact of the coronavirus, as well as tax relief available for individuals and families, small businesses, and tax-exempt organizations.
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 online 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 our multilingual customers by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), other IRS offices, and every VITA/TCE 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 Disaster Assistance and Emergency Relief for Individuals and Businesses 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. You can also 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.

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 fastest way to receive a tax refund is to file electronically 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.
Getting a transcript of your return.
The quickest way to get a copy of your tax transcript is to go to IRS.gov/
Transcripts. Click on either “Get Transcript Online” or “Get Transcript by Mail” to order a free copy of your transcript. If you prefer, you can order your transcript by calling 800-908-9946.
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 IPPIN, 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. 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 or Credit Card: 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. Note it can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks.
Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.
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 is scheduled to begin 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 IRS office.
Keep in mind, many questions can be answered on IRS.gov without visiting an IRS TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS 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 $450 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 2023 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 Refund information is also available actual personalized refund date as soon in Spanish at IRS.gov/Spanish and as the IRS processes your tax return and 800-829-1954. approves your refund.
Updates to refund status are made once a day—usually at TIP 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.
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 or 1040-SR, line 10; or 1040-NR, line 10a.
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, TIP 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 2022, 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 2022 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 2022 estimated state or local income tax, the amount applied is treated as received in 2022. If the refund was for a tax you paid in 2021 and you deducted state and local income taxes on your 2021 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 2022 that is for a tax year other than 2021.
You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2022 of an amount deducted or credit claimed in an earlier year.
You had taxable income on your

2021 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 2021 state and local income tax refund is more than your 2021 state and local income tax deduction minus the amount you could have deducted as your 2021 state and local general sales taxes.
You made your last payment of

2021 estimated state or local income tax in 2022.

You owed alternative minimum tax in 2021.
You couldn't use the full amount of credits you were entitled to in 2021 because the total credits were more than the amount shown on your 2021 Form 1040 or 1040-SR, line 16.
You could be claimed as a dependent by someone else in 2021.
You received a refund because of a jointly filed state or local income tax return, but you aren't filing a joint 2022 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
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.
Before you begin:

Enter the income tax refund from Form(s) 1099-G (or similar statement). But don’t enter more than the amount of your state and local income taxes shown on your 2021 Schedule A, line 5d … 1.
Is the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property taxes paid in 2021 (generally, this is the amount reported on your 2021 Schedule A, line 5d), more than the amount on your 2021 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 2021 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 2021 (generally, this is the amount reported on your 2021 Schedule A, line 5d).

Is the amount on line 1 more than the amount on line 2?

No. STOP
None of your refund is taxable.
3.
Yes. Subtract line 2 from line 1.

Enter your total itemized deductions from your 2021 Schedule A, line 17. 4.

Note. If the filing status on your 2021 Form 1040 or 1040-SR was married filing separately and your spouse itemized deductions in 2021, skip lines 5 through 7, enter the amount from line 4 on line 8, and go to line 9.

Enter the amount shown below for the filing status claimed on your 2021 Form 1040 or 1040-SR.
Single or married filing separately—$12,550
Married filing jointly or qualifying surviving spouse—$25,100
Head of household—$18,800

Check any boxes that apply.* You were born before January 2, 1957. You are blind. Spouse was born before January 2, 1957. Spouse is blind.

No boxes checked. Enter -0-.
Multiply the number of boxes checked by $1,350 ($1,700 if your 2021 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.

Add lines 5 and 6 … 7.
Is the amount on line 7 less than the amount on line 4?

No.
STOP
None of your refund is taxable.
Yes. Subtract line 7 from line 4 …
8.

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 2022.
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 CAUTION the actual amount of unemployment compensation paid to you in 2022.
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 2022 and you repaid any of it in 2022, 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 2022, 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 2022, your TIP 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 re-CAUTION ceived 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/Gig.

# Line 8a

Net operating loss (NOL) deduction.
Enter on line 8a 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 on line 8b any gambling winnings. Gambling winnings include lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule A, line 16.
Attach Form(s) W-2G to Form
1040 or 1040-SR if any federal
TIP income tax was withheld.

# Line 8c

Cancellation of debt. Enter on line 8c 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 on line 8e the total of the amounts from Form 8853, lines 8, 12, and 26. See Pub.
969.
You may have to pay an addi-
! tional tax if you received a taxable distribution from an Arch-CAUTION er MSA or Medicare Advantage MSA.
See the Instructions for Form 8853.

# Line 8f

Income from Form 8889. Enter on line 8f the total of the amounts from Form 8889, lines 16 and 20.
You may have to pay an addi-
! tional tax if you received a taxable distribution from a health CAUTION savings account. See the Instructions for
Form 8889.

# Line 8h

Jury duty pay. Also 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. 535.

# Line 8k

Stock options. Enter on line 8k any income from the exercise of stock options not otherwise reported on Form 1040 or 1040-SR, line 1h.

# Line 8l

Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property. Also see the instructions for line 24b, later.

# Line 8m

Olympic and Paralympic medals and
USOC prize money. The value of
Olympic and Paralympic medals and the amount of United States Olympic Committee (USOC) prize money you receive on account of your participation in the Olympic or Paralympic Games may be nontaxable. These amounts should be reported to you in box 3 of Form 1099-MISC. To see if these amounts are nontaxable, first figure your adjusted gross income, including the amount of your medals and prize money.
If your adjusted gross income is not more than $1,000,000 ($500,000 if married filing separately), these amounts are nontaxable and you should include the amount in box 3 of Form 1099-MISC on line 8m, then subtract it by including it on line 24c.

# Line 8n

Section 951(a) inclusion. Section 951 generally requires that a U.S. shareholder of a controlled foreign corporation include in income its pro rata share of the corporation's subpart F income and its amount determined under section 956.
Enter on line 8n from your Forms 5471 the sum of any amounts reported on Schedule I, lines 1a through h and line 2.
Remember to attach copies of your
Forms 5471 to your return.

# Line 8o

Section 951A(a) inclusion. Section
951A generally requires that a U.S. shareholder of a controlled foreign corporation include in income its global intangible low-taxed income (GILTI). Enter on line 8o from your Forms 8992 the sum of any amounts reported on Part II, line 5. Remember to attach copies of your Forms 8992.
If you made a section 962 elec-
! tion and have an income inclusion under section 951 or
CAUTION
951A, do not report that income on line 8n or 8o, as applicable. Instead, report the tax with respect to the section 962 election on Form 1040 or 1040-SR, line 16, and attach a statement showing how you figured the tax that includes the gross amounts of section 951 and section 951A income.

# Line 8p

461(l) excess business loss adjustment.
Enter the amount of your excess business loss from Form 461, line 16.

# Line 8q

Taxable distributions from an ABLE account. Distributions from this type of account may be taxable if (a) they are more than the designated beneficiary's qualified disability expenses, and (b) they were not included in a qualified rollover. See Pub. 907 for more information.
You may have to pay an addi-
! tional tax if you received a taxable distribution from an ABLE CAUTION account. See the Instructions for Form 5329.

# Line 8r

Scholarship and fellowship grants not reported on Form W-2. Enter the amount of scholarship and fellowship grants not reported on Form W-2. However, if you were a degree candidate, include on line 8r only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 8r.

# Line 8s

Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d. Certain Medicaid waiver payments you received for caring for someone living in your home with you may be nontaxable. If nontaxable payments were reported to you in box 1 of Form(s) W-2, report the amount on Form 1040 or 1040-SR, line 1a. If you did not receive a Form W-2 for nontaxable payments, or you received nontaxable payments that you didn’t report on line 1a, and choose to include nontaxable amounts in earned income for purposes of claiming a credit or other tax benefit, report the amount on Form 1040 or 1040-SR, line 1d. Then, on line 8s enter the total amount of the nontaxable payments reported on Form 1040 or 1040-SR, line 1a or 1d, in the entry space in the preprinted parentheses (as a negative number). For more information about these payments, see Pub. 525.

# Line 8t

Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan.
Enter the amount that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental 457 plan. This may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer or the payer for the amount received.

# Line 8u

Wages earned while incarcerated. Enter the amount that you received for services performed while an inmate in a penal institution. You may receive Form(s) W-2 or Form(s) 1099.

# Line 8z

Other income. Use line 8z to report any taxable income not reported elsewhere on your return or other schedules.
List the type and amount of income. If necessary, include a statement showing the required information. For more details, see Miscellaneous Income in Pub.
525.
If you received a Form 1099-K for a personal item that you TIP 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 2022 or, in the case of distributions from an ESA, they are more than the qualified education expenses of the designated beneficiary in 2022; and (b) they were not included in a qualified rollover. Nontaxable distributions from these accounts don’t have to be reported on Form 1040 or 1040-SR. This includes rollovers and qualified higher education expenses refunded to a student from a QTP that were recontributed to a QTP with the same designated beneficiary generally within 60 days after the date of refund.
See Pub. 970.
You may have to pay an addi-
! tional tax if you received a taxable distribution from a Cover-CAUTION dell 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. However, if you received a gift or bequest from a foreign person (including amounts from foreign corporations and foreign partnerships that you treated as gifts) totaling more than $17,339, you may have to report information about it on Form 3520,

# Part IV. See the Instructions for Form

3520.
Form 1099-K loss reporting. If you sold a personal item at a loss, either report the loss on Form 8949 or report it on line 8z. If you report the loss on line 8z, enter the amount of the sale proceeds from Form 1099-K on line 8z. In the entry space next to line 8z write “Form 1099-K Personal Item Sold at a Loss” and also enter the amount of the sale proceeds. For example, you bought a couch for $1,000 and sold it through a third-party vendor for $700, which was reported on your Form 1099-K. In the entry space next to line 8z you would write “Form 1099-K Personal Item Sold at a Loss - $700.” See the instructions for line 24z.
If you sold more than one personal item at a loss or received TIP 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 2022, you can deduct on line 11 up to $300 of qualified expenses you paid in 2022. 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
TIP
2022 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 2022. 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 2022, 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).
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 2022 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 2022 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 2022, 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 2022, don’t use amounts paid for coverage for that month to figure the deduction.
A qualified small employer
! health reimbursement arrangement (QSEHRA) is considered CAUTION to be a subsidized health plan maintained by an employer.
Example. If you were eligible to participate in a subsidized health plan main-
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 Pub. 535 to figure your deduction.

Enter the total amount paid in 2022 for health insurance coverage established under your business (or the S corporation in which you were a more-than-2% shareholder) for 2022 for you, your spouse, and your dependents. Your insurance can also cover your child who was under age 27 at the end of 2022, 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 …
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 2.

Conservation Reserve Program payments exempt from self-employment tax …

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 …

*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. tained 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 Pub. 535.
If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the amount you can deduct.
Exceptions. Use Pub. 535 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 work- agreement was changed after December sheet in these instructions if the insur- 31, 2018, to expressly provide that aliance plan was considered to be estab- mony received is not included in your lished under your business and was ob- former spouse's income. Use Tax Topic tained through the Marketplace, and ad- 452 or see Pub. 504. vance payments of the premium tax Line 19c credit were made or you are claiming the premium tax credit.
On line 19c, enter the month and year of your original divorce or separation Line 18 agreement that relates to this deduction Penalty on Early Withdrawal of for alimony paid.
Savings

# Line 20

The Form 1099-INT or Form 1099-OID
IRA Deduction you received will show the amount of any penalty you were charged.
If you made any nondeductible contributions to a traditional
TIP
Lines 19a, 19b, and 19c individual retirement arrange-Alimony Paid ment (IRA) for 2022, you must report them on Form 8606.

# Line 19a

You no longer need to be
If you made payments to or for your younger than age 701/2 to take TIP spouse or former spouse under a divorce a deduction for your contribuor separation agreement entered into on tions to an IRA. or before December 31, 2018, you may be able to take this deduction. You can't If you made contributions to a traditake a deduction for alimony payments tional IRA for 2022, you may be able to you made to or for your spouse if you take an IRA deduction. But you, or your entered into your divorce or separation spouse if filing a joint return, must have agreement after December 31, 2018, or had earned income to do so. For IRA if you entered into the agreement on or purposes, earned income includes alimobefore December 31, 2018, and the ny 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, 2023, that shows all contributions to your traditional IRA for 2022.
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 2022, 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 2022 that you deducted for 2021, 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 2022, see

Pub. 590-A for special rules.
You must receive at least a minimum amount from your TIP traditional IRA for each year starting with the year you reach age 72.
If you don't receive that minimum distribution amount in the year you become age 72, you must receive that distribution by April 1 of the year following the year you become age 72. If you don’t, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590-B.
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 2022.
You may be able to take the retirement savings contributions TIP credit. See the Schedule 3, line 4, instructions.
IRA Deduction Worksheet—Schedule 1, Line 20
Be sure you have read the 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 2022, 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.
Before you begin:
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.

$6,000, if under age 50 at the end of 2022.
$7,000, if age 50 or older at the end of 2022. Otherwise, go to line 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 2022, enter $78,000.
Qualifying surviving spouse, enter $129,000.

2a. 2b.

Married filing jointly, enter $129,000 in both columns. But if you checked “No” on either line 1a or 1b, enter $214,000 for the person who wasn't covered by a plan.
Married filing separately and you lived with your spouse at any time in 2022, enter $10,000.
Enter the amount from Form 1040 or 1040-SR, line 9 … 3.
Enter the total of the amounts from Schedule 1, lines 11 through 19a, plus 23 and 25 … 4.
Subtract line 4 from line 3. If married filing jointly, enter the result in both columns … 5a. 5b.
Is the amount on line 5 less than the amount on line 2?

No.
STOP 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. $6,000, if under age 50 at the end of 2022. ii. $7,000, if age 50 or older at the end of 2022.

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. $6,000, if under age 50 at the end of 2022. ii. $7,000, if age 50 or older at the end of 2022.

Otherwise, go to line 7.
IRA Deduction Worksheet—Continued

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 60% (0.60) (or by 70% (0.70) in the column for the IRA of a person who is age 50 or older at the end of 2022).
Married filing jointly or qualifying surviving spouse, multiply by 30% (0.30) (or by 35% (0.35) in the column for the IRA of a person who is age 50 or older at the end of 2022). 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 60% (0.60) (or by 70% (0.70) if age 50 or older at the end of 2022).
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.
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.

Add lines 8 and 9 …

10.
If married filing jointly and line 10 is less than $12,000 ($13,000 if
! one spouse is age 50 or older at the end of 2022; $14,000 if both spouses are age 50 or older at the end of 2022), stop here and use CAUTION the worksheet in Pub. 590-A to figure your IRA deduction.

Enter traditional IRA contributions made, or that will be made by the due date of your 2022 return not counting extensions (April 18, 2023, for most people), for 2022 to your IRA on line 11a and to your spouse's IRA on line 11b …
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) … Your IRA Spouse's IRA

7a. 7b.
11a. 11b.
12a. 12b. the worksheet in these instructions to Line 21 figure your modified AGI.
Exception. Use Pub. 970 instead of the worksheet in these instructions to figure

You, or your spouse if filing joint-

Student Loan Interest Deduction your student loan interest deduction if ly, aren't claimed as a dependent on You can take this deduction only if all of you file Form 2555 or 4563, or you exsomeone else's (such as your parent's) the following apply. 2022 tax return.

You paid interest in 2022 on a clude income from sources within Puerto Rico.

Don't include any amount paid from a qualified student loan (defined later).
Qualified student loan. A qualified a distribution of earnings made from a

Your filing status is any status ex- student loan is any loan you took out to qualified tuition program (QTP) after cept married filing separately. pay the qualified higher education ex-2018 to the extent the earnings are trea-
Your modified adjusted gross in- penses for any of the following individuted as tax free because they were used to come (AGI) is less than: $85,000 if sinpay student loan interest. gle, head of household, or qualifying als who were eligible students.
Yourself or your spouse.

Use the worksheet in these instrucsurviving spouse; $175,000 if married

Any person who was your detions to figure your student loan interest filing jointly. Use lines 2 through 4 of deduction. pendent when the loan was taken out.

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.
Enter the total interest you paid in 2022 on qualified student loans (see the instructions for line 21). Don’t

enter more than $2,500 … 1.

Enter the amount from Form 1040 or 1040-SR, line 9

… 2.

Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 3.
25 … 3.

Subtract line 3 from line 2 … 4.

Enter the amount shown below for your filing status.
5.

Single, head of household, or qualifying surviving spouse—$70,000
Married filing jointly—$145,000

5.
…
Is the amount on line 4 more than the amount on line 5?
6.
Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
No.
Yes. Subtract line 5 from line 4
… 6.
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. .
Multiply line 1 by line 7 … 8.

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.

Any person you could have claimed as a dependent for the year the loan was taken out except that: a. The person filed a joint return; b. The person had gross income that was equal to or more than the exemption amount for that year or $4,400 for 2022; or c. 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 educa- al of personal property engaged in for tional institution. An eligible education- profit. al institution includes most colleges, Line 24c universities, and certain vocational schools. For details, see Pub. 970.
Enter the nontaxable amount of the value of Olympic and Paralympic medals Line 22 and USOC prize money reported on Line 22 has been reserved for future use. line 8m.

# Line 23

# Line 24d

Archer MSA Deduction
Enter reforestation amortization and expenses (see Pub. 535).
See Form 8853.

# Line 24e

Lines 24a through 24z
Enter repayment of supplemental unem-
Line 24a ployment benefits under the Trade Act of 1974 (see Pub. 525).
Jury duty pay. Enter your jury duty pay if you gave the pay to your employ-Line 24f er because your employer paid your salary while you served on the jury.
Enter contributions to section 501(c)(18)
(D) pension plans (see Pub. 525).

# Line 24b

# Line 24g

Enter the deductible expenses related to income reported on line 8l from the rent-Enter contributions by certain chaplains to section 403(b) plans (see Pub. 517).

# Line 24h

Enter attorney fees and court costs for actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions (see Pub. 525).

# Line 24i

Enter attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income.

# Line 24j

Enter the housing deduction from Form
2555.

# Line 24k

Enter excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041), box 11, code A. See the Instructions for Schedule K-1 (Form 1041).

# Line 24z

Use line 24z to report any adjustments not reported elsewhere. List the type and amount of the adjustment.
Form 1099-K loss reporting. If you sold a personal item at a loss and you did not report the loss on Form 8949, enter the amount of the sale proceeds from Form 1099-K on line 24z that you reported on line 8z. In the entry space next to line 24z write “Form 1099-K Personal Item Sold at a Loss” and also enter the amount of the sale proceeds.
For example, you bought a couch for
$1,000 and sold it through a third-party vendor for $700, which was reported on your Form 1099-K. On line 24z you would enter $700 and in the entry space next to line 24z you would write “Form 1099-K Personal Item Sold at a Loss -$700.” See the instructions for line 8z.
If you sold more than one personal item at a loss or received TIP 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 $75,900 ($118,100 if married filing jointly or qualifying surviving spouse;
$59,050 if married filing separately).
The income levels at which the AMT exemption begins to phase out has increased to $539,900 ($1,079,800 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.

# Line 2

Excess Advance Premium Tax
Credit Repayment
If you have excess advance pre-
! mium tax credit (APTC) repayments, go to IRS.gov/Form8962 CAUTION for more information.
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.
Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 1
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.
Before you begin:

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.

Enter the amount from Schedule A, line 7 … 2.
Add lines 1 and 2 … 3.
Enter any tax refund from Schedule 1, lines 1 and 8z … 4.
Subtract line 4 from line 3 … 5.
Enter the amount shown below for your filing status.
Single or head of household—$75,900
Married filing jointly or qualifying surviving spouse—$118,100
Married filing separately—$59,050 … 6.
Is the amount on line 5 more than the amount on line 6?

No.
STOP
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.

Enter the amount shown below for your filing status.
Single or head of household—$539,900
Married filing jointly or qualifying surviving spouse—$1,079,800
Married filing separately—$539,900 … 8.
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.

Multiply line 9 by 25% (0.25) and enter the smaller of the result or line 6 … 10.
Add lines 7 and 10 … 11.
Is the amount on line 11 more than $206,100 ($103,050 if married filing separately)?

Yes.
STOP Fill in Form 6251 to see if you owe the alternative minimum tax.
No.
Multiply line 11 by 26% (0.26) … 12.

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.
You may be charged a penalty
! equal to 50% of the social security and Medicare or RRTA CAUTION 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.

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

Also check the box on line 8 to indicate that you don’t have to file Form
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 anyone household employee (defined below) cash wages of $2,400 or more in 2022. 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 2022 and was a student.
You withheld federal income tax during 2022 at the request of any household employee.
You paid total cash wages of

$1,000 or more in any calendar quarter of 2021 or 2022 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 2022, you can enter your 2022 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 2022 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:

$13,000 if married filing separately,
$138,000 if married filing jointly or qualifying surviving spouse, or
$88,000 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
See Form 8611 for more information.
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

2022 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 2022. 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.

Enter the sum of any chapter 1 taxes* (other than your negative Form 8978 adjustment) reported in Part II of Schedule 2 … 1.
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.
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 TIP 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. possession, 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-1 (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: a. Legally owed and not eligible for a refund or reduced tax rate under a tax treaty, and b. 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 2022 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) 2022 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 2022 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 $34,000 ($51,000 if head of household; $68,000 if married filing jointly).

The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 2005,

(b) is claimed as a dependent on someone else's 2022 tax return, or (c) was a student (defined next).
You were a student if during any part of 5 calendar months of 2022, 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
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 2022.

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 biomass fuel 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.

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 2022 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.
An advanced main air circulating fan used in a natural gas, propane, or oil furnace.

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.
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 2022. See the Instructions for Form 8839.
Line 6d. Enter any credit for the elderly or the disabled. See Schedule R.
Line 6e. Enter any alternative motor vehicle credit. See Form 8910.
Line 6f. Enter any qualified plug-in electric drive motor vehicle credit. See Form 8936.
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 2021. See Form 8859.
Line 6i. Enter any qualified electric vehicle credit. You can't claim this credit for a vehicle placed in service after

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.
Enter the amount from Form 1040 or 1040-SR, line 18

1. … Enter as a positive number the negative amount from Form 8978, line 14
2. … Is the amount on line 1 equal to or more than the amount on line 2?

3.
Yes. Enter the amount from line 2 on line 6l

Enter the amount from line 1 on line 6l, and subtract line 2 from line 1* … No.

Use this amount to complete the Negative Form 8978 Adjustment Worksheet in the Schedule 2, line 17z, instructions.

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 by debit or credit card, don’t include on line 10 the convenience 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 2022 and total wages of more than $147,000, 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 $9,114. But if anyone employer withheld more than $9,114, 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

Qualified sick and family leave wages paid in 2022 from Schedule(s) H for leave taken before April 1, 2021. If you paid household employment taxes, enter the refundable portion of the credit for qualified sick and family leave wages you are eligible for due to reasons related to coronavirus and related to leave taken before April 1, 2021. The amount of this credit is shown on Schedule H, line 8e. See Schedule H (Form

and its instructions for more information on these credits.

# Line 13d

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 13d. See Pub.
525 for details about this credit.

# Line 13f

If you elected to pay your net 965 tax liability in installments, report the deferred amount on line 13f. Enter the amount of net 965 tax liability remaining to be paid in future years.

# Line 13g

has been reserved for future use.

# Line 13h

Qualified sick and family leave wages paid in 2022 from Schedule(s) H for leave taken after March 31, 2021 and before October 1, 2021. If you paid household employment taxes, enter the refundable portion of the credit for qualified sick and family leave wages you are eligible for due to reasons related to coronavirus and related to leave taken after March 31, 2021 and before October 1, 2021. The amount of the credit is shown on Schedule H, line 8f.
See Schedule H (Form 1040) and its instructions for more information on these credits.

# Line 13z

Other payments or refundable credits. Use line 13z to report any other payments or refundable credits not reported elsewhere on your return or other schedules, including a credit under section 960(c) with respect to an excess limitation account. List the type and amount of payment or refundable credit.
Tax Topics
You can read these Tax Topics at IRS.gov/TaxTopics.
Topic
List of Tax Topics
No.
All topics are available in Spanish
306
(and most topics are available in
Chinese, Korean, Vietnamese, and
307
Russian).
308
309
Topic
310
No. Subject
IRS Help Available
311
101 IRS services—Volunteer tax 312 assistance, outreach programs, and 313 identity theft 102 Tax assistance for individuals with 356 disabilities 103 Tax help for small businesses and the self-employed 401 104 Taxpayer Advocate Service—Your 403 voice at the IRS 404 105 Armed Forces tax information 407 107 Tax relief in disaster situations 409 410
IRS Procedures
411
151 Your appeal rights
152 Refund information
412
153 What to do if you haven't filed your
413 tax return
414
154 Form W-2 and Form 1099-R (What
415 to do if incorrect or not received)
155 Obtaining forms and publications
416
156 How to get a transcript or copy of
417 your tax return
418
157 Change your address—How to
419 notify the IRS
420
158 Paying your taxes and ensuring
421 proper credit of payments
159 How to get a wage and income
423 transcript or copy of Form W-2
160 Statute expiration date—RSED |
424
ASED | CSED
425
161 Returning an erroneous refund—Paper check or direct 427 deposit 429
Collection
201 The collection process 430
202 Tax payment options
204 Offers in compromise 431
206 Dishonored payments
432
Alternative Filing Methods
253 Substitute tax forms
254 How to choose a tax return preparer
255 Signing your return electronically

# General Information

451
301 When, how, and where to file
303 Checklist of common errors when
452 preparing your tax return
453
304 Extensions of time to file your tax
455 return
305 Recordkeeping
Topic
Subject No. Subject
Penalty for underpayment of 456 Student loan interest deduction estimated tax 458 Educator expense deduction Backup withholding
Itemized Deductions
Amended returns
501 Should I itemize?
Roth IRA contributions
502 Medical and dental expenses
Coverdell education savings
503 Deductible taxes accounts
504 Home mortgage points
Power of attorney information
505 Interest expense
Disclosure authorizations
506 Charitable contributions
Qualified tuition programs (QTPs)
509 Business use of home
Which Forms to File
510 Business use of car
Decedents 511 Business travel expenses
513 Work-related education expenses
Types of Income
515 Casualty, disaster, and theft losses
Wages and salaries
Tax Computation
Interest received
Dividends 551 Standard deduction
Business income 552 Tax and credits figured by the IRS Capital gains and losses 553 Tax on a child's investment and Pensions and annuities other unearned income (Kiddie tax) Pensions—The general rule and the 554 Self-employment tax simplified method 556 Alternative minimum tax Lump-sum distributions 557 Additional tax on early Rollovers from retirement plans distributions from traditional and Rental income and expenses Roth IRAs Renting residential and vacation 558 Additional tax on early property distributions from retirement plans Farming and fishing income other than IRAs Earnings for clergy 559 Net Investment Income Tax Unemployment compensation 560 Additional Medicare Tax Gambling income and losses
Tax Credits
Bartering income
601 Earned income credit
Scholarships, fellowship grants,
602 Child and dependent care credit and other grants 607 Adoption credit and adoption Social security and equivalent assistance programs railroad retirement benefits 608 Excess social security and RRTA 401(k) plans tax withheld Passive activities—Losses and 610 Retirement savings contributions credits credit Stock options 611 Repayment of the first-time Traders in securities (Information homebuyer credit for Form 1040 or 1040-SR filers) 612 The premium tax credit Receipt of stock in a demutualization IRS Notices Canceled debt—Is it taxable or 651 Notices—What to do not?
652 Notice of underreported
Form 1099-A (Acquisition or income—CP2000
Abandonment of Secured Property)
653 IRS notices and bills, penalties, and and Form 1099-C (Cancellation of interest charges Debt) 654 Understanding your CP75 or CP75A Notice Request for
Adjustments to Income
Supporting Documentation
Individual retirement arrangements
(IRAs) Basis of Assets, Depreciation, and
Alimony and Separate Maintenance Sale of Assets Bad debt deduction 701 Sale of your home Moving expenses for members of 703 Basis of assets the Armed Forces 704 Depreciation
List of Tax Topics
(Continued)
Topic
No. Subject
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 Topic Topic
No. Subject No. Subject
761 Tips—Withholding and reporting Tax Information for Residents of 762 Independent contractor vs. Puerto Rico employee 901 Is a person with income from 763 The Affordable Care Act Puerto Rico required to file a U.S. federal income tax return?
Electronic Media Filers—1099
902 Credits and deductions for
Series and Related Information taxpayers with Puerto Rican source Returns income exempt from U.S. tax 801 Who must file information returns 903 U.S. employment tax in Puerto electronically Rico 802 Applying to file information returns electronically 803 Waivers and extensions 804 FIRE system test files and combined federal and state filing (CF/SF) program
Tax Information for U.S.
Resident Aliens and Citizens
Form 941—Employer's Quarterly
758
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
Living Abroad
851 Resident and nonresident aliens
856 Foreign tax credit
857 Individual taxpayer identification number (ITIN) 858 Alien tax clearance Form 943—Reporting and deposit 760 requirements for agricultural employers
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 possessions 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

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 2022 for taxpayers filing a 2022 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 $250 per return.
This average includes all associated forms and schedules, across all tax return preparation methods and taxpayer activities.
Within this estimate, there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of about 8 pending on the tax situation of the taxpayhours and $140, while business taxpayers If you have comments concerning the er, the type of software or professional are expected to have an average burden of time and cost estimates below, you can preparer used, and the geographic locaabout 25 hours and $530. Similarly, tax return preparation fees and other tion. out-of-pocket costs vary extensively decontact 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
Form
(Dollars)
Completion
Total
Percentage Record- Tax and All
Time*
Type of Taxpayer of Returns
All taxpayers 100%
…
Type of taxpayer
Nonbusiness* … 72%
Business* 28%
…
*Detail may not add to total time due to rounding.
Dollars rounded to the nearest $10. keeping Planning Submission Other 13 6 2 4 1 $250 8 3 1 3 1 140 25 12 5 6 2 530 *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 2021
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for ﬁscal year 2021.
Income
Social security, Medicare,
Outlays*
Personal income Social security,
Net
Physical,
Law interest human, and enforcement and unemployment and other retirement taxes 19% taxes Medicare, and other 30% retirement1 29% Excise, customs, on the community and general debt development3 government 5% 13% 5% National defense, Corporate estate, gift, and Social veterans, and foreign Borrowing to income taxes cover deﬁcit 5% 41% miscellaneous taxes affairs2 5% 15% programs4 33% *Numbers may not total to 100% due to rounding.
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 2021 (which began on
October 1, 2020, and ended on September
30, 2021), federal income was $4.047 trillion and outlays were $6.882 trillion, leaving a deficit of $2.775 trillion.
Footnotes for Certain Federal
Outlays

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 11% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 3% 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 22% 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 11% for health research and public health programs, unemployment compensation, assisted housing, and social services.

Note. The percentages shown here exclude undistributed offsetting receipts, which were $124 billion in fiscal year 2021. 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.
2022
The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Don’t use them to ﬁgure your tax. Instead, see the instructions for line 16.
CAUTION
Tax Rate
Schedules

# Schedule X—If your ﬁling status is Single

If your taxable income is:
Over—
$0
10,275
41,775
89,075
170,050
215,950
539,900
But not over—
$10,275
41,775
89,075
170,050
215,950
539,900
The tax is: of the amount over—
10% $0
$1,027.50 + 12% 10,275
4,807.50 + 22% 41,775
15,213.50 + 24% 89,075
34,647.50 + 32% 170,050
49,335.50 + 35% 215,950
162,718.00 + 37% 539,900

# Schedule Y-1—If your ﬁling status is Married ﬁling jointly or Qualifying surviving spouse

If your taxable income is:
Over—
$0
20,550
83,550
178,150
340,100
431,900
647,850
But not over—
$20,550
83,550
178,150
340,100
431,900
647,850
The tax is: of the amount over—
10% $0
$2,055.00 + 12% 20,550
9,615.00 + 22% 83,550
30,427.00 + 24% 178,150
69,295.00 + 32% 340,100
98,671.00 + 35% 431,900
174,253.50 + 37% 647,850

# Schedule Y-2—If your ﬁling status is Married ﬁling separately

If your taxable income is:
Over—
$0
10,275
41,775
89,075
170,050
215,950
323,925
But not over—
$10,275
41,775
89,075
170,050
215,950
323,925
The tax is: of the amount over—
10% $0
$1,027.50 + 12% 10,275
4,807.50 + 22% 41,775
15,213.50 + 24% 89,075
34,647.50 + 32% 170,050
49,335.50 + 35% 215,950
87,126.75 + 37% 323,925

# Schedule Z—If your ﬁling status is Head of household

If your taxable income is:
Over—
$0
14,650
55,900
89,050
170,050
215,950
539,900
But not over—
$14,650
55,900
89,050
170,050
215,950
539,900
The tax is: of the amount over—
10% $0
$1,465.00 + 12% 14,650
6,415.00 + 22% 55,900
13,708.00 + 24% 89,050
33,148.00 + 32% 170,050
47,836.00 + 35% 215,950
161,218.50 + 37% 539,900
Index to Instructions
A
ABLE account 86, 97
Additional Medicare Tax 97
Address change 14
Adjusted gross income 31
Adoption credit 101
Educator expenses 87
Elderly persons:
Credit for 101
Standard deduction 34
Electric vehicles 101
Electronic filing (e-file) 7, 57, 58, 61, 62
Estimated tax 37, 60, 77
Excess deferrals 24
Line instructions for Forms 1040 and
1040-SR 62
Living abroad, U.S. citizens and resident aliens 8, 23 Long-term care insurance 88 Lump-sum distributions 30 M Adoption taxpayer identification number 19
Excess social security and tier 1 RRTA tax
Aliens 8
Alimony paid 89
Alimony received 83
Alternative minimum tax 95
Amended return 77
Amount you owe 58-60
Annuities 27-30
Archer MSAs 85, 97, 98
Artists 88
Attachments to the return 62
Awards 85
B
Bankruptcy cases, chapter 11 23
Bequests 87
Blindness 16, 34
Business income or loss 83
C
Canceled debt 85
Capital gain distributions 31 withheld 102
Extension of time to file 8, 102
F
Filing requirements 11
Filing status, which box to check 12-14
Foreign accounts and trusts 23
Foreign tax credit 100
Foreign-source income 23
Form W-2 25
Free tax help 78
G
Gambling 85
General business credit 101
Gifts 87
Golden parachute payments 98
H
Head of household 13
Market discount on bonds 25
Married persons:
Filing joint returns 12
Filing separate returns 12
Living apart 13
Medical insurance premiums, credit for 102
Medicare tax, additional 97
Mortgage interest credit 101
Moving expenses 88
Multiple support agreement 21
N
Name change 14
Net Investment Income Tax 97
Net operating loss 85
Nonresident aliens 8, 12, 15
O
Offsets 56
Other income 85
Other taxes 98
Health insurance deduction, self-employed 88
Capital gain or loss 31
P
Health insurance premiums, credit for 102
Child and dependent care expenses, credit for 100 Child custody 20 Child support 87 Child tax credits 17, 56 Child's requirement to file 9, 10 Community property states 23 Health savings accounts 85, 88, 97, 98 Help, tax 78 Homebuyer credit, first-time 97 Household employment taxes 97 How to comment on forms 106 How to get tax help 78 Parents, divorced or separated 20 Pay taxes electronically 58
Payments 37-102
Penalty
Early withdrawal of savings 89
Estimated tax 60
Contributions to reduce debt held by the public 77 Corrective distributions 25 D Daycare center expenses 100 Death of a taxpayer 78 I Identity Protection PIN 61 Identity theft 77 Income 23-85 Income tax withholding (federal) 37, 77 Others (including late filing and late payment) 81 Penalty on early withdrawal of savings 89 Pensions and annuities 27-30 Premium tax credit 102 Presidential election $3 check-off 15 Private delivery services 9
Individual retirement arrangements (IRAs)
Death of spouse 78
Dependent care benefits 24
Dependents 17
Standard deduction 34
Direct deposit of refund 57, 58
Contributions to 89
Credit for contributions to 100
Distributions from 26
Nondeductible contributions to 26, 89
Prizes 85
Public debt, gift to reduce the 77
Q
Individual taxpayer identification numbers 15
Disability expenses 86
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice 106
Dividends:
Nondividend distributions 26
Ordinary dividends 26
Qualified dividends 25, 36
Divorced parents 20
Dual-status aliens 8, 12
E
Earned income credit (EIC) 38
Combat pay, nontaxable 40
Education:
Credits 56, 100
Expenses 56, 100
Recapture of education credits 33
Savings accounts 87, 97
Injured spouse 56
Innocent spouse relief 76
Installment payments 59
Interest income
Tax-exempt 25
Taxable 25
Interest on taxes 81
Investment income, tax on 97
Itemized deductions or standard deduction 31-34 ITINs for aliens 15 J Jury duty pay 85 L Life insurance 87 Qualified business income deduction 33 Qualified dividends 25, 36 Qualified dividends and capital gain tax worksheet 36 Qualified retirement plans, deduction for 88 Qualified tuition program earnings 87, 97 R
Railroad retirement benefits:
Treated as a pension 27
Treated as social security 30
Records, how long to keep 77
Refund 56-58
Refund information 82
Refund offset 56
Refunds, credits, or offsets of state and local income taxes 83 Reservists, expenses of 88 Resident aliens 8 Residential energy efficient property credit 101 Statutory employees 25
Student loan interest deduction
Expenses 92
Tuition program earnings 87, 97
U
Retirement plan deduction, self-employed 88 Surviving spouse, qualifying 14 Unemployment compensation 85 Retirement savings contributions credit 100 Rollovers 26, 30 Roth IRAs 26, 89 Rounding off to whole dollars 23 S Saver's credit 100 T Tax and credits 31-98 Figured by the IRS 33, 41 Other taxes:
Alternative minimum tax 95
V
Volunteer Income Tax Assistance Program
(VITA) 7
W
IRAs and other tax-favored accounts 97
Self-employment tax:
Deduction for part of 88
Separated parents 20
Signing your return 60
Single person 12
Social security and equivalent railroad retirement benefits 30-32 Social security number 14, 21 Standard deduction or itemized deductions 31-34 Lump-sum distributions 30 Recapture 98 Tax computation worksheet 75 Tax Counseling for the Elderly (TCE) 7 Tax help 78 Tax rate schedules 109 Tax table 63-74
Tax Topics 104 Taxpayer Advocate Service (TAS) 4 Third party designee 60 Wages 24 What if you can't pay? 59 What's new 6 When and where should you file? 8 Who must file 9, 10 Who should file 8 Winnings, prizes, gambling, and lotteries (other income) 85 Withholding, federal income tax 37, 77 State and local income taxes, taxable refunds, credits, or offsets of 83 Tip income 95 Your Rights as a Taxpayer The Taxpayer Bill of Rights
1. The Right to Be Informed
Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.
2. The Right to Quality Service
Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.
3. The Right to Pay No More than the
Correct Amount of Tax
Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.

The Right to Challenge the IRS’s Position and Be Heard Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.

5. The Right to Appeal an IRS Decision in an
Independent Forum
Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the IRS Independent Ofﬁce of Appeals’ decision. Taxpayers generally have the right to take their cases to court.
Learn more at IRS.gov/TaxpayerRights
6. The Right to Finality
Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has ﬁnished an audit.
7. The Right to Privacy
Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections, and will provide, where applicable, a collection due process hearing.
8. The Right to Conﬁdentiality
Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.
9. The Right to Retain Representation
Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the
IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.
10. The Right to a Fair and Just Tax System
Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely.
Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing ﬁnancial difﬁculty or if the IRS has not resolved their tax issues properly and timely through its normal channels.
Mail your return to the address shown
Where Do You Envelopes without enough postage will be TIP below that applies to you. If you want to use File? returned to you by the post office. Your a private delivery service, see Private envelope may need additional postage if it under Delivery Services Requirements, earlier.
IF you live in...
Alabama, Georgia, North Carolina, South Carolina, Tennessee Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Filing 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:
Are requesting a refund or Are enclosing a check or are not enclosing a check or money order... money order...
Department of the Treasury Internal Revenue Service Internal Revenue Service P.O. Box 1214 Kansas City, MO 64999-0002 Charlotte, NC 28201-1214 Department of the Treasury Internal Revenue Service Internal Revenue Service P.O. Box 802501 Ohio, Oregon, South Dakota, Utah, Washington, Wyoming Arizona, New Mexico Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin Florida, Louisiana, Mississippi, Texas Pennsylvania Ogden, UT 84201-0002 Cincinnati, OH 45280-2501 Department of the Treasury Internal Revenue Service Internal Revenue Service P.O. Box 802501 Austin, TX 73301-0002 Cincinnati, OH 45280-2501 Department of the Treasury Internal Revenue Service Internal Revenue Service P.O. Box 931000 Kansas City, MO 64999-0002 Louisville, KY 40293-1000 Department of the Treasury Internal Revenue Service Internal Revenue Service P.O. Box 1214 Austin, TX 73301-0002 Charlotte, NC 28201-1214 Department of the Treasury Internal Revenue Service Internal Revenue Service P.O. Box 802501 Kansas City, MO 64999-0002 Cincinnati, OH 45280-2501 A foreign country, U.S. possession or 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 Internal Revenue Service P.O. Box 1303 Austin, TX 73301-0215 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.

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