2024 Instructions for Form 1040 — Individual Income Tax Return

1040 (and
1040-SR)
TAX YEAR
R
R
2024
INSTRUCTIONS
Including the instructions for
Schedules 1 through 3
2024 Changes
See What’s New in these instructions.
Future Developments
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. Direct File is a permanent option to file individual federal tax returns online—for free—directly and securely with the IRS starting in 2025. See DirectFile.IRS.gov.
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.
Instructions for Form 1040 (2024) Catalog Number 24811V Dec 16, 2024 Department of the Treasury Internal Revenue Service www.irs.gov
Table of Contents
Contents Page
What's New … 6
Filing Requirements … 8 Do You Have To File? … 8 When and Where Should You File? … 8 Line Instructions for Forms 1040 and 1040-SR … 12 Name and Address … 12 Social Security Number (SSN) … 12 Filing Status … 13 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 … 57 Amount You Owe … 59 Sign Your Return … 62 2 Contents Page Assemble Your Return … 63 2024 Tax Table … 64 General Information … 77 How To Get Tax Help … 79 Refund Information … 83
Instructions for Schedule 1 … 84
Instructions for Schedule 2 … 96
Instructions for Schedule 3 … 101
Tax Topics … 104
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice … 106
Major Categories of Federal Income and
Outlays for Fiscal Year 2023 … 108
Index … 110
Form 1040 and 1040-SR
Helpful Hints
For 2024, you will use Form 1040 or, if you were born before January 2, 1960, 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

1. 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.
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
3
The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.
What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

• Your problem is causing a financial difficulty for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

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

• Go to TaxpayerAdvocate.IRS.gov/contact-us;
• Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;
• Check your local directory; or
• Call TAS toll free at 877-777-4778.

How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights.
Know them. Use them.
How else does TAS help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).
Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Taxpayers have an opportunity to provide direct feedback to the 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. 4
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 Health Insurance Marketplace (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, 2025, listing the advance payments and other information you need to complete Form 8962.

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

Health Coverage Reporting
If you or someone in your family was an employee in 2024, 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 2025. This information may be relevant if you purchased health insurance coverage for 2024 through the 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 2024, 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.
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For information about any additional changes to the 2024 tax law or any other devel-What's New opments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/ Standard deduction amount increased. For 2024, the standard deduction amount has been increased for all filers. The amounts are:

• $14,600–Single or Married filing separately.
• $29,200–Married filing jointly or

Qualifying surviving spouse.

• $21,900–Head of household.

Choosing to treat a nonresident alien or dual-status alien spouse as U.S. resident. If you and your spouse choose to treat a nonresident alien or dual-status alien spouse as a U.S. resident for 2024, or if a prior year's choice to treat a nonresident alien spouse as a U.S. resident remains in effect for 2024, check the box in the Filing Status section and enter the name of the nonresident alien or dual-status alien spouse in the entry space. See Nonresident aliens and dual-status aliens, later.
Updated reporting requirements for
Form 1099-K. For 2024, payment card companies, payment apps, and online marketplaces will be required to send you a Form 1099-K when the amount of your business transactions during the year is more than $5,000. In calendar year 2025, the threshold will lower to more than $2,500 and for 2026 and later years, the threshold will be more than $600.
Changes to reporting amounts from
Form 1099-K. Beginning in 2024, if you received a Form(s) 1099-K that shows payments that were included in error or for personal items sold at a loss, you will now enter these amounts in the entry space at the top of Schedule 1. See Form(s) 1099-K, in the Schedule 1 instructions.
Digital assets received as ordinary income. If you received digital assets as ordinary income, and that income is not reported elsewhere on your return, you will enter those amounts on Schedule 1, line 8v. See the instructions for Schedule 1, line 8v.
Exception to the 10% additional tax for early distributions. Beginning in 2024, the exception to the 10% addition-6 Form1040. al tax for early distributions includes distributions from a retirement plan to pay for certain emergency personal expenses and to victims of domestic violence. See Form 5329, Pub. 575, and
Pub. 590-B.
Certain relief payments made to individuals affected by the East Palestine train derailment are not taxable. If you received relief payments due to being affected by the East Palestine, Ohio, train derailment, these payments may be nontaxable. See IRS.gov/DisasterRelief and Pub. 547.
Qualified wildfire relief payments are not taxable. If you received a qualified wildfire relief payment, these payments may be nontaxable. See IRS.gov/ DisasterRelief and Pub. 547.
Surviving spouse election to be treated as employee. Beginning in 2024, a surviving spouse who is the designated beneficiary of an employee covered by a qualified retirement plan (or other plan to which the required minimum distribution rules apply) or who is the designated beneficiary of an IRA owner, may elect to be treated as the employee for purposes of the required minimum distribution rules. See Pub. 575 and Pub.
590-B.
2024 is the last year to file Form 5405.
The 15-year repayment period for the first-time homebuyer credit for homes purchased in 2008 began with your 2010 tax return and ends with your 2024 tax return.
Nontaxable Medicaid waiver payments reported on Form(s) W-2. If you received nontaxable Medicaid waiver payments, those amounts should now be reported to you on Form(s) W-2 in box 12, Code II.
Reporting excessive payments, increase in tax, and recapture amounts related to certain investment credits.
If you reported an excessive payment, an increase in tax, and/or recapture amount related to certain credits on Form 4255, you will also need to report those amounts on Schedule 2. See the instructions for Form 4255 and Schedule 2, lines 1d, 1e, 1f, 1y, 17a, 17z, and 19.
Repayment amount from Form 8936.
If you have a repayment of the credit for new or previously owned clean vehicles reported on Form 8936 and Schedule A (Form 8936), those amounts will now be reported on Schedule 2, lines 1b and 1c.
Purchase of savings bonds discontinued. The program allowing for your refund to be deposited into your Treasury-Direct® account to buy savings bonds, as well as the ability to buy paper bonds with your refund, has been discontinued.
Form 8888 is now only used to split your direct deposit refund between two or more accounts or to split your refund between a direct deposit and a paper check. Go to TreasuryDirect.gov/
Research-Center/FAQ-IRS-Tax-Feature.
U.S. tax allocable to the U.S. Virgin
Islands now reported on Schedule 3, line 13z. If you use Form 8689 to figure your amount of U.S. tax allocable to the U.S. Virgin Islands, you will now report this amount on Schedule 3, line 13z. See the instructions for Schedule 3, line 13z.
Reporting a transfer of a credit for a new or previously owned clean vehicle credit to a dealer at the time of sale. If you purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by transferring the credit to the dealer, you must file a tax return and attach Form 8936 and Schedule A (Form 8936) to report the transfer of the credit and reconcile your eligibility on your return.
Direct File. Direct File is a permanent option for taxpayers to file federal tax returns online–for free–directly and securely with the IRS starting in 2025. See
DirectFile.IRS.gov. Direct File is a filing option for taxpayers in participating states who have relatively simple tax returns reporting only certain types of income and claiming certain credits and deductions. See IRS.gov/DirectFile for information about additional states that have joined, and the new tax situations Direct File added to the service for the 2024 tax year.
Direct File
Direct File is an option for eligible taxpayers to file their federal tax returns online, securely with the IRS.
Go to IRS.gov/DirectFile to see if you qualify and for more information.
Free File
If you meet the adjusted gross income requirement, you may be able to use free tax preparation software to prepare and e-file your tax return.
Go to IRS.gov/FreeFile to see if you qualify and for more information, including a list of Free File trusted partners.
Free Fillable Forms
Available for any income level, Free Fillable Forms allows people who are experienced in preparing their own tax returns to prepare and e-file their federal tax return.
Go to IRS.gov/FreeFile for more information, including what you need to use Free Fillable Forms.
VITA and TCE
The VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) programs offer free basic tax return preparation for certain individuals.
Go to IRS.gov/VITA to see if you qualify and to find a VITA/TCE site near you.
Go to IRS.gov/Payments to see all your online payment options.
FREE WAYS
To File Your Taxes
7
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. territory should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file.
Even if you do not otherwise have to file a return, you should TIP 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.
• Premium tax credit.

See Pub. 501 for details. Also see
Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement).
Requirement to reconcile advance payments of the premium tax credit.
If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2024 and advance payments of the premium tax credit were made for this coverage, you must file a 2024 return and attach Form 8962. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.
You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else's 2024 return, you do not have to attach Form 8962.
Exception for certain children under age 19 or full-time students. If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2024 or was a full-time student under age 24 at the end of 2024. To do so, use Form 8814. If you make this election, 8 your child doesn't have to file a return.
For details, use Tax Topic 553 or see Form 8814.
A child born on January 1, 2001, is considered to be age 24 at the end of

1. Do not use Form 8814 for such a child.

Resident aliens. These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. Generally, you are a resident alien if you meet either the green card test or the substantial presence test for 2024. See
Pub. 519 for details.
Nonresident aliens and dual-status aliens. These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.

• You were married to a U.S. citizen or resident alien at the end of 2024.
• You elected to be taxed as a resident alien.

For more information, see Nonresident aliens and dual-status aliens, later, and
Pub. 519.
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 15,

1. 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 2025. The address for returns filed after 2025 may be different.
See IRS.gov/Form1040 for any updates.
What if You Can't File on
Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you want to apply for an extension electronically, see Form 4868 for details.
An automatic 6-month 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 16, 2025, you file Form 4868. This 4-month extension of time to file doesn't extend the time to pay your tax. See Form 4868.
Private Delivery Services
If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the “timely mailing treated as timely filing/ paying” rule for tax returns and payments. These private delivery services include only the following.

• 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.
• DHL Express 9:00, DHL Express

10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide.
To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/
PDSStreetAddresses. The private delivery service can tell you how to get written proof of the mailing date.
Only the U.S. Postal Service can deliver to P.O. boxes. You can't use a private delivery service to make tax payments required to be sent to a P.O. box.
CAUTION
!
Chart A—For Most People
IF your filing status is . . .
AND at the end of 2024 you were* . . .
THEN file a return if your gross income was at least . . .
Single under 65
65 or older
$14,600
16,550
Married filing jointly* under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) $29,200 30,750 32,300 Married filing separately any age $5 Head of household under 65 65 or older $21,900 23,850 Qualifying surviving spouse under 65 65 or older $29,200 30,750 *If you were born on January 1, 1960, you are considered to be age 65 at the end of 2024. (If your spouse died in 2024 or if you are preparing a return for someone who died in 2024, see Pub. 501.) Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2024, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income.
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
*If you didn't live with your spouse at the end of 2024 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age.
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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 $1,300.
• Your earned income was over $14,600.
• Your gross income was more than the larger of—
• $1,300, or
• Your earned income (up to $14,150) plus $450.

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

• Your unearned income was over $3,250 ($5,200 if 65 or older and blind).
• Your earned income was over $16,550 ($18,500 if 65 or older and blind).
• Your gross income was more than the larger of—
• $3,250 ($5,200 if 65 or older and blind), or
• Your earned income (up to $14,150) plus $2,400 ($4,350 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 $1,300.
• Your earned income was over $14,600.
• 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—
• $1,300, or
• Your earned income (up to $14,150) plus $450.

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

• Your unearned income was over $2,850 ($4,400 if 65 or older and blind).
• Your earned income was over $16,150 ($17,700 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—
• $2,850 ($4,400 if 65 or older and blind), or
• Your earned income (up to $14,150) plus $2,000 ($3,550 if 65 or older and blind).

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Chart C—Other Situations When You Must File
You must file a return if any of the conditions below apply for 2024.

1. You owe any special taxes, including any of the following (see the instructions for Schedule 2). a. Alternative minimum tax. b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. c. Household employment taxes. d. Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes. e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. f. Recapture taxes.
2. You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.
3. You had net earnings from self-employment of at least $400.
4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.
6. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i).
7. You purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by transferring the credit to the dealer. See Form 8936 and Schedule A (Form 8936).

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Also see the instructions for Schedule 1 through Schedule 3 that follow the
Line
Form 1040 and 1040-SR instructions.
Instructions
!
CAUTION
What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if for you were born before January 2, 1960.
Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1 through December 31, 2024, enter the beginning and ending months of your fiscal Forms 1040 year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.
Write-in information. If you need to write a word, code, and/or dollar amount on and 1040-SR Form 1040 or 1040-SR to explain an item of income or deduction, but don't have enough space to enter the word, code, and/or dollar amount, you can put an asterisk next to the applicable line number and put a footnote at the bottom of page 2 of your tax return indicating the line number and the word, code, and/or dollar amount you need to enter.
Section references are to the Internal Revenue Code.
Name and Address
Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name in the entry space below the filing status checkboxes instead of below your name. If you are currently incarcerated, enter your inmate identifying number near your last name.
If you filed a joint return for
2023 and you are filing a joint
TIP return for 2024 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2023 return.
Name Change
If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.
Address Change
If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.
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 12 enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name.
Follow the country’s practice for entering the postal code and the name of the province, county, or state.
Death of a Taxpayer
If a taxpayer died before filing a return for 2024, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer didn't have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information isn't provided, it may delay the processing of the return.
If your spouse died in 2024 and you didn't remarry in 2024, or if your spouse died in 2025 before filing a return for 2024, you can file a joint return. A joint return should show your spouse's 2024 income before death and your income for all of 2024. Enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, they must also sign.
All payers of income, including financial institutions, should be promptly notified of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number shouldn't be used for tax years after the year of death, except for estate tax return purposes.
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 won’t be issued to you once you have been issued an SSN. If you received your SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead.
IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens
If you are a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN.
It takes about 7 weeks to get an ITIN.
If you already have an ITIN, enter it wherever your SSN is requested on your tax return.
Some ITINs must be renewed. If you haven't used your ITIN on a federal tax return at least once for tax years 2021, 2022, or 2023, it has expired and must be renewed if you need to file a federal tax return. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov/ITIN.
An ITIN is for tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U.S. law.
For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.
If you receive an SSN after previously using an ITIN, stop using your ITIN.
Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITIN.
Nonresident Alien Spouse
If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if:

• You file a joint return, or
• Your spouse is filing a separate return.

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

# Filing Status

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

• Married filing separately.
• Single.
• Head of household.
• Married filing jointly.
• Qualifying surviving spouse.

For information about marital status, see
Pub. 501.
More than one filing status can apply to you. You can choose TIP the one for which you qualify that will give you the lowest tax.
Single
You can check the “Single” box in the
Filing Status section on page 1 of Form 1040 or 1040-SR if any of the following was true on December 31, 2024.

• 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 2024, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box.
• You were widowed before January

1, 2024, and didn't remarry before the end of 2024. But if you have a child, you may be able to use the qualifying surviving spouse filing status. See the instructions for Qualifying Surviving Spouse, later.
Married Filing Jointly
You can check the “Married filing jointly” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if any of the following apply.

• You were married at the end of

2024, even if you didn't live with your spouse at the end of 2024.

• Your spouse died in 2024 and you didn't remarry in 2024.
• You were married at the end of

2024 and your spouse died in 2025 before filing a 2024 return.
A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn't live together all year. However, both persons must sign the return. Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return.
Joint and several tax liability. If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if:

• 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, you and your spouse can choose to be treated as U.S. residents for the entire year and file a joint return if one spouse was a nonresident alien at the end of the taxable year (the nonresident spouse) and the other was a U.S. citizen or resident at the end of the taxable year. This choice remains in effect in subsequent years until terminated. You and your spouse can also choose to file as U.S. residents for the entire year if both of you are U.S. citizens or residents at the end of the year and either (or both) of you were a nonresident at the beginning of the year (the dual-status spouse(s)). You can only make this choice for 1 year, and it does not apply to any future years.
If you and your spouse are making either of these choices to be treated as U.S. residents for 2024, check the box in the Filing Status section and enter the 13 name of the nonresident spouse or dual-status spouse(s) (whichever applies to you) in the entry space. Also check the box and enter their name if you and your nonresident spouse made the choice to be treated as residents in a prior year and the choice remains in effect.
To make either choice for 2024,
! you and your spouse must file a joint return and attach a state-CAUTION ment, signed by both spouses, to your return. To find out what information must be included in the statement, as well as more information on these choices, see Nonresident Spouse Treated as a Resident for nonresident aliens and Choosing Resident Alien Status for dual-status aliens in Pub. 519.
Married Filing Separately
Check the “Married filing separately” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if you are married, at the end of 2024, and file a separate return. Enter your spouse’s name in the entry space below the filing status checkboxes. Be sure to enter your spouse’s SSN or ITIN in the space for spouse’s SSN on Form 1040 or 1040-SR. If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA” in the entry space below the filing status checkboxes.
For electronic filing, enter the spouse's name or “NRA” if the spouse doesn’t have an SSN or ITIN in the entry space below the filing status checkboxes.
If you are married and file a separate return, you generally report only your own income, deductions, and credits.
Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.
However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the student loan interest deduction or the education credits, and you will only be able to take the earned income credit and child and dependent care credit in very limited circumstances. You also can't take the standard deduction if your spouse itemizes deductions. For situations when you might want to file separately, see Joint and several tax liability, earlier.
14
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 2024. See Married persons who live apart, later.
Head of Household
You can check the “Head of household” box in the Filing Status section on page 1 of Form 1040 or 1040-SR if you are unmarried and provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.

• You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2024. But if, at the end of 2024, your divorce wasn't final (an interlocutory decree), you are considered married.
• You are married but lived apart from your spouse for the last 6 months of 2024 and you meet the other rules under Married persons who live apart, later.
• You are married and your spouse was a nonresident alien at any time during the year and the election to treat the alien spouse as a resident alien is not made. See Nonresident aliens and dual-status aliens, earlier.

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 2024 of your parent whom you can claim as a dependent, except under a multiple support agreement (see Who Qualifies as Your Dependent, later). Your parent didn't have to live with you.
Test 2. You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you, later).

1. 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 2024; or c. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later.
2. Your unmarried qualifying child who isn't your dependent.
3. Your married qualifying child who isn't your dependent only because you can be claimed as a dependent on someone else's 2024 return.
4. 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 2024, you still may be able to file as head of household.
If the person is your qualifying child, the child must have lived with you for more than half the part of the year the child was alive. If the person is anyone else, see Pub. 501. Similarly, if you adopted the person for whom you kept up a home in 2024, the person was lawfully placed with you for legal adoption by you in 2024, or the person was an eligible foster child placed with you during 2024, the person is considered to have lived with you for more than half of 2024 if your main home was this person’s main home for more than half the time since the person was adopted or placed with you in 2024.
Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.
Married persons who live apart. Even if you weren’t divorced or legally separated at the end of 2024, you are considered unmarried if all of the following apply.

• You lived apart from your spouse for the last 6 months of 2024. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.
• You file a separate return from your spouse.
• You paid over half the cost of keeping up your home for 2024.
• Your home was the main home of your child, stepchild, or foster child for more than half of 2024 (if half or less, see Exception to time lived with you, earlier).
• 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 in the Filing Status section on page 1 of Form 1040 or 1040-SR and use joint return tax rates for 2024 if all of the following apply.

1. Your spouse died in 2022 or 2023 and you didn't remarry before the end of 2024.
2. You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2024: a. The child had gross income of $5,050 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.

1. This child lived in your home for all of 2024. If the child didn't live with you for the required time, see Exception to time lived with you, later.
2. You paid over half the cost of keeping up your home.
3. You could have filed a joint return with your spouse the year your spouse died, even if you didn't actually do so.

If your spouse died in 2024, you can't file as qualifying surviving spouse. Instead, see the instructions for Married Filing Jointly, earlier.
Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent, later.
The dependents you claim are those you list by name and SSN 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 2024 if the child was born or died in 2024 and your home was the child's home for the entire time the child was alive. Similarly, if you adopted the child in 2024, or the child was lawfully placed with you for legal adoption by you in 2024, the child is considered to have lived with you for all of 2024 if your main home was this child's main home for the entire time since the child was adopted or placed with you in 2024.
Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.
Digital Assets
Digital assets are any digital representations of value that are recorded on a cryptographically secured distributed ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal income tax purposes.
Check the “Yes” box next to the question on digital assets on page 1 of Form 1040 or 1040-SR if at any time during 2024, you (a) received (as a reward, award, or payment for property or services); or (b) sold, exchanged, or otherwise disposed of a digital asset (or any financial interest in any digital asset).
For example, check “Yes” if at any time during 2024 you:

• Received digital assets as payment for property or services provided;
• Received digital assets as a result of a reward or award;
• Received new digital assets as a result of mining, staking, and similar activities;
• Received digital assets as a result of a hard fork;
• Disposed of digital assets in exchange for property or services;
• Disposed of a digital asset in exchange or trade for another digital asset;
• Sold a digital asset; or
• Otherwise disposed of any other financial interest in a digital asset.

You have a financial interest in a digital asset if you are the owner of record of a digital asset, or have an ownership stake in an account that holds one or more digital assets, including the rights and obligations to acquire a financial interest, or you own a wallet that holds digital assets.
The following actions or transactions in 2024, alone, generally don’t require you to check “Yes”:
15

• 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 unan-
! swered. You must answer “Yes” or “No” by checking the appro-CAUTION priate box. For more information, go to
IRS.gov/VirtualCurrencyFAQs.
How To Report Digital Asset
Transactions
If, in 2024, you disposed of any digital asset, which you held as a capital asset, through a sale, trade, exchange, payment, or other transfer, check “Yes” and use Form 8949 to calculate your capital gain or loss and report that gain or loss on Schedule D (Form 1040).
If you received any digital asset as compensation for services or disposed of any digital asset that you held for sale to customers in a trade or business, you must report the income as you would report other income of the same type (for example, W-2 wages on Form 1040 or 1040-SR, line 1a, or inventory or services on Schedule C).
If you received ordinary income in connection with digital assets that isn't reported elsewhere on your return, see the instructions for Schedule 1, line 8v.
If you disposed of any digital asset by gift, you may be required to file Form

1. See Who Must File and Transfers

Subject to the Gift Tax in the Instructions for Form 709 for more information.
Standard Deduction
If you are filing Form 1040-SR, you can find a Standard Deduc-TIP tion Chart on the last page of that form. Don’t file the Standard Deduction Chart with your return.
16
Single and Married Filing
Jointly
If you or your spouse (if you are married and filing a joint return) can be claimed as a dependent on someone else’s return, check the appropriate box in the Standard Deduction section.
If you are married and file a joint return, you can be claimed as a dependent on someone else's return if you file the joint return only to claim a refund of withheld income tax or estimated tax paid.
If you were a dual-status alien, check the “Spouse itemizes on a separate return or you were a dual-status alien” box. If you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2024 and you and your spouse agree to be taxed on your combined worldwide income, don’t check the box. See Nonresident aliens and dual-status aliens, earlier, for more information on making the election for you and your spouse to be taxed on your combined worldwide income.
Age/Blindness
If you or your spouse (if you are married and filing a joint return) were born before January 2, 1960, or were blind at the end of 2024, check the appropriate boxes on the line labeled “Age/Blindness.” Don’t check any boxes for your spouse if your filing status is head of household.
Death of spouse in 2024. If your spouse was born before January 2, 1960, but died in 2024 before reaching age 65, don’t check the box that says “Spouse was born before January 2, 1960.” A person is considered to reach age 65 on the day before the person’s 65th birthday.
Example. Your spouse was born on
February 14, 1959, and died on February
13, 2024. Your spouse is considered age
65 at the time of death. Check the appropriate box for your spouse. However, if your spouse died on February 12, 2024, your spouse isn't considered age 65.
Don’t check the box.
Death of taxpayer in 2024. If you are preparing a return for someone who died in 2024, see Pub. 501 before completing the standard deduction information.
Blindness
If you weren’t totally blind as of December 31, 2024, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:

• 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, 1960, or was blind at the end of 2024, you can check the appropriate box(es) on the line labeled “Age/ Blindness” if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.
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 2024 return (including extensions). If an ITIN is applied for on or before the due date of a 2024 return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return.
Do You Have a Qualifying
Step 1
Child?
A qualifying child is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) AND was ...
Under age 19 at the end of 2024 and younger than you (or your spouse if filing jointly) or Under age 24 at the end of 2024, a student (defined later), and younger than you (or your spouse if filing jointly) or Any age and permanently and totally disabled (defined later)
AND
Who didn't provide over half of their own support for 2024 (see Pub. 501)
AND
Who isn't filing a joint return for 2024 or is filing a joint return for 2024 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples)
AND
Who lived with you for more than half of 2024. If the child didn't live with you for the required time, see Exception to time lived with you, later.
If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2024, see !
Qualifying child of more than one person, later.
CAUTION

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

Yes. Go to Step 2. No. Go to Step 4.
17
U.S. resident alien. If the child was adopted, see Exception
Is Your Qualifying Child Your
Step 2
Dependent?

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

Yes. Continue No. 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.

1. Was the child under age 17 at the end of 2024?

STOP

You can't claim this child as a dependent.

1. Was the child married?

Yes. See Married No. Continue person, later.

1. Are you filing a joint return for 2024?

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.

1. Did this child have an SSN valid for employment issued

Yes. You can claim this No. Continue before the due date of your 2024 return (including child as a dependent.

extensions)? (See Social Security Number, later.) Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child.
Then, go to Step 3.

1. Could you be claimed as a dependent on someone else's 2024 tax return? (If the person who could claim you on their 2024 tax return is not required to file, and isn't filing a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)

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 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?

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

Yes. Continue No.
STOP

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

1. 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 18

Yes. You can claim the child tax credit for this person. Check the “Child tax credit” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.
No.
STOP
You can claim the credit for other dependents for this child. Check the “Credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.
Is Your Qualifying Relative
Step 4
Your Dependent?
A qualifying relative is your...
Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild) or Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew) or Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle) or Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law. If the person didn't live with you for the required time, see Exception to time lived with you, later.
AND
Who wasn't a qualifying child (see Step 1) of any taxpayer for 2024. For this purpose, a person isn't a taxpayer if the person isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples.
AND
Who had gross income of less than $5,050 in 2024. If the person was permanently and totally disabled, see Exception to gross income test, later.
AND
For whom you provided over half of the person’s support in 2024. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped child, later.

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

Yes. Continue No.
STOP

1. 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.

1. Was your qualifying relative married?

Yes. See Married No. Continue person, later.

1. Are you filing a joint return for 2024?

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

1. Could you be claimed as a dependent on someone else's 2024 tax return? (If the person who could claim you on their 2024 tax return is not required to file, and isn't filing a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)

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?

1. Did your qualifying relative have an SSN, ITIN, or ATIN issued on or before the due date of your 2024 return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the qualifying relative on or before the return due date (including extensions).)

Yes. Continue No.
STOP

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

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

Yes. You can claim the No.
STOP 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.
19
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.

1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2024 (whether or not they are or were married).
2. The child received over half of the child’s support for 2024 from the parents (and the rules on Multiple support agreements, later, don’t apply). Support of a child received from a parent's spouse is treated as provided by the parent.
3. The child is in custody of one or both of the parents for more than half of 2024.
4. 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 2024, and the noncustodial parent includes a copy of the form or statement with their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement. 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 2024.

If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credits and credit for other dependents (lines 19 and 28). However, this doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these other benefits. See Pub. 501 for details.
Custodial and noncustodial parents. The custodial parent is the parent with whom the child lived for the greater number of nights in 2024. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works 20 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.

1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
2. The other parent won't claim the child as a dependent.
3. 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 2024, the person is considered to have lived with you for more than half of 2024 if your home was this person's home for more than half the time the person was alive in 2024. If the person meets all other requirements to be your qualifying child but you adopted the person in 2024, the person was lawfully placed with you for legal adoption by you in 2024, or the person was an eligible foster child placed with you during 2024, the person is considered to have lived with you for more than half of 2024 if your main home was this person's main home for more than half the time since the person was adopted or placed with you in 2024.
Any other person is considered to have lived with you for all of 2024 if the person was born or died in 2024 and your home was this person's home for the entire time the person was alive in 2024 or if you adopted the person in 2024, the person was lawfully placed with you for legal adoption by you in 2024, or the person was an eligible foster child placed with you during 2024 and your main home was the person's main home for the entire time since the person was adopted or placed with you in 2024.
Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying surviving spouse filing status, the child tax credit, the credit for other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).
Married person. If the person is married and files a joint return, you can't claim that person as your dependent. However, if the person is married but doesn't file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim that person as a dependent. (See Pub. 501 for details and examples.) In that case, go to Step 2, question 3 (for a qualifying child), or Step 4, question 4 (for a qualifying relative).
Multiple support agreements. If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.
Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2024, the person can't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.
Public assistance payments. If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501.
Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies.

1. Child tax credit and credit for other dependents (line 19) and additional child tax credit (line 28).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule 3, line 2).
4. Exclusion for dependent care benefits (Form 2441, Part III).
5. 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 2024. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2024.
• If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2024.
• If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2024, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

Example. Your child meets the conditions to be a qualifying child for both you and your parent. Your child doesn't meet the conditions to be a qualifying child of any other person, including your child’s other parent. Under the rules just described, you can claim your child as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your parent can't claim any of those five tax benefits based on your child.
However, if your parent’s AGI is higher than yours and you do not claim your child as a qualifying child, your child is the qualifying child of your parent.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you can't claim any benefits based on this child.
Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration (SSA). See Social 21 Security Number (SSN), earlier. If your dependent won't have a number by the date your return is due, see What if You Can't File on Time? earlier.
For the child tax credit, your child must have the required
SSN. The required SSN is one that is valid for employment and that is issued by the SSA before the due date of your 2024 return (including extensions). If your child was a U.S. citizen when the child received the SSN, the SSN is valid for employment. If “Not Valid for Employment” is printed on your child’s social security card and your child’s immigration status has changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your child’s social security card, your child has the required SSN only as long as the DHS authorization is valid.
If your dependent child was born and died in 2024 and you do not have an SSN for the child, enter “Died” in column (2) of the Dependents section and include a copy of the child's birth 22 certificate, death certificate, or hospital records. The document must show the child was born alive.
If you, or your spouse if filing jointly, didn't have an SSN (or
ITIN) issued on or before the due date of your 2024 return (including extensions), you can't claim the child tax credit or the credit for other dependents on your original or an amended 2024 return.
If you apply for an ITIN on or before the due date of your 2024 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.
Student. A student is a child who during any part of 5 calendar months of 2024 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
Income
Generally, you must report all income except income that is exempt from tax by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines 1 through 7 and Schedule 1, lines 1 through 8z. Also see Pub. 525.
Forgiveness of Paycheck
Protection Program (PPP)
Loans
You don’t need to include the amount of a forgiven PPP Loan in your income.
Although you don’t need to report the income from the forgiveness of your PPP Loan on Form 1040 or 1040-SR, you do need to report certain information related to your PPP Loan as an attachment to your tax return. For more information, see Pub. 525.
Foreign-Source Income
You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty.
You must also report earned income, such as wages and tips, from sources outside the United States.
If you worked abroad, you may be able to exclude part or all of your foreign earned income. For details, see
Pub. 54 and Form 2555.
Foreign retirement plans. If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan.
However, if you were the beneficiary of a Canadian registered retirement plan, see Rev. Proc. 2014-55, 2014-44 I.R.B.
753, available at IRS.gov/irb/
2014-44_IRB#RP-2014-55, to find out if you can elect to defer tax on the undistributed income.
Report distributions from foreign pension plans on lines 5a and 5b.
Foreign accounts and trusts. You must complete Part III of Schedule B if you:

• Had a foreign account; or
• Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

You may also have to file Form 3520.
Foreign financial assets. If you had foreign financial assets in 2024, you may have to file Form 8938. See Form 8938 and its instructions.
Chapter 11 Bankruptcy
Cases
If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's income tax return includes:

• Earnings from services you performed after the beginning of the case (both wages and self-employment income); and
• 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, report these amounts on
CAUTION
Schedule 1, line 8u. Do not report these wages on line 1a. See the instructions for Schedule 1, line 8u.
If you received a pension or 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.
23

# Line 1b

Household Employee
Wages Not Reported on
Form(s) W-2
Enter the total of your wages received as a household employee that was not reported on Form(s) W-2. An employer isn’t required to provide a Form W-2 to you if they paid you wages of less than $2,700 in 2024. For information on employment taxes for household employees, see Tax Topic 756.

# Line 1c

Tip Income Not Reported on

# Line 1a

Enter the total of your tip income that was not reported on Form 1040, line 1a.
This should include any tip income you didn’t report to your employer and any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531 for more details. Also include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line 1c.
You may owe social security
! and Medicare or railroad retirement (RRTA) tax on 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, 24 you and your spouse can make different choices about including payments in earned income. See the instructions for Schedule 1, line 8s. If you are a sole proprietor in a business of providing home care services, see the Schedule C instructions for how to report these amounts.
Your nontaxable Medicaid waiver payments may have TIP been reported to you on
Form(s) W-2, box 12, with Code II.
If you received nontaxable
!
Medicaid waiver payments, and box 1 of your Form(s) W-2 is CAUTION blank or has zeros, and you are choosing not to include nontaxable payments in earned income for purposes of claiming a credit, do not attach any of these
Form(s) W-2 to your return.

# Line 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 2024.

# 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, 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 2024 under all plans was more than $23,000 (excluding catch-up contributions, as explained later), include the excess on line 1h. This limit is (a) generally, $16,000 if you have only SIMPLE plans, or (b) $26,000 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don’t include the excess attributable to such contributions on line 1h. They are already included as income in box 1 of your Form W-2.

A higher limit of $17,600 may apply to participants in certain SIMPLE plans.
A higher limit may also apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.
If you were age 50 or older at the end of 2024, your employer may have allowed an additional deferral (catch-up contributions) of up to $7,500 (generally, $3,500 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals.
A higher catch-up contribution limit of $3,850 may apply to participants in certain SIMPLE plans. Contact your plan administrator for more information.
You can't deduct the amount de-
! ferred. 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.

# 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, 2025. If you don’t receive it by early February, use Tax Topic 154 to find out what to do. Even if you don’t get a Form W-2, you must still report your earnings. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

# Line 2a

Tax-Exempt Interest
If you received any tax-exempt interest
(including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID, and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line 2a. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net amount of tax-exempt OID on line 2a (that is, the excess of tax-exempt OID for the year over the amortized acquisition premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium.
Also include on line 2a any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 12 of Form 1099-DIV.
Don’t include interest earned on your
IRA, health savings account, Archer or
Medicare Advantage MSA, or Coverdell education savings account.
Don’t include any amounts 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 2024 on deposits that you couldn't withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2024 income. For details, see Pub. 550.
If you get a 2024 Form
1099-INT for U.S. savings bond
TIP interest that includes amounts you reported before 2024, see Pub. 550.

# Line 3a

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

• Dividends you received as a nominee. See the Schedule B instructions.
• 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 25 held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.

Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule just described.

• Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property.
• Payments in lieu of dividends, but only if you know or have reason to know that the payments aren't qualified dividends.
• Dividends from a corporation that first became a surrogate foreign corporation after December 22, 2017, other than a foreign corporation that is treated as a domestic corporation under section 7874(b).

Example 1. You bought 5,000 shares of XYZ Corp. common stock on July 8.
XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9 through August 11). The 121-day period began on May 17 (60 days before the ex-dividend date) and ended on September 14.
You have no qualified dividends from
XYZ Corp. because you held the XYZ stock for less than 61 days.
Example 2. The facts are the same as in Example 1 except that you bought the stock on July 15 (the day before the ex-dividend date), and you sold the stock on September 16. You held the stock for 63 days (from July 16 through September 16). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16 through September 14).
Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 8. ABC Mutual Fund paid 26 a cash dividend of 10 cents a share. The ex-dividend date was July 16. The ABC Mutual Fund advises you that the part of the dividend eligible to be treated as qualified dividends equals 2 cents a share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 11. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.
Use the Qualified Dividends and Capital Gain Tax 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 pre-TIP miums you paid. Don’t report them as dividends. Include them in income on Schedule 1, line 8z, only if they exceed the total of all net premiums you paid for the contract.
Lines 4a and 4b
IRA Distributions
You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 4a and 4b instructions, an IRA includes a traditional IRA (which includes a traditional IRA that receives contributions from a simplified employee pension (SEP) arrangement), Roth IRA (which includes a Roth IRA that receives contributions from a SEP arrangement), and a SIMPLE IRA (a SIM-PLE IRA may either be a traditional SIMPLE IRA or a Roth SIMPLE IRA).
Attach Form(s) 1099-R to Form
1040 or 1040-SR if any federal
TIP income tax was withheld.
For purposes of these Exceptions, Roth IRA includes a Roth
TIP
SIMPLE IRA.
Exception 1. Enter the total distribution on line 4a if you rolled over part or all of the distribution from one:

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

Also enter “Rollover” next to line 4b.
If the total distribution was rolled over, enter -0- on line 4b. If the total distribution wasn't rolled over, enter the part not rolled over on line 4b unless Exception 2 applies to the part not rolled over. Generally, a rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B.
If you rolled over the distribution into a qualified plan or you made the rollover in 2025, include a statement explaining what you did.
Exception 2. If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b.

1. You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional IRAs for 2024 or an earlier year. If you made nondeductible contributions to these IRAs for 2024, also see Pub. 590-A and Pub. 590-B.
2. 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 2018 or an earlier year. b. Distribution code Q is shown in box 7 of Form 1099-R.
3. You converted part or all of a traditional IRA or traditional SIMPLE IRA to a Roth IRA in 2024.
4. You had a 2023 or 2024 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.
5. You made excess contributions to your IRA for an earlier year and had them returned to you in 2024.
6. You recharacterized part or all of a contribution to a Roth IRA as a contribution to a traditional IRA, or vice versa.

Exception 3. If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 4a. If the total amount distributed is a QCD, enter -0- on line 4b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 4b unless Exception 2 applies to that part. Enter “QCD” next to line 4b.
A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70 1/2 when the distribution was made.
Generally, your total QCDs for the year can't be more than $105,000. This includes any amount (up to $53,000) of a one-time QCD to a split-interest entity (SIE). If you file a joint return, the same rules apply to your spouse. The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. If you make the one-time QCD to an SIE, you must attach a statement to your return. See Pub.
590-B for details on QCDs, including the information you must include on the attachment for QCDs to an SIE.
You can't claim a charitable
! contribution deduction for any
QCD not included in your 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 don’t need to attach a statement if only Exception 2 and one other exception apply.
More than one distribution. If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 4b. Enter the total amount of those distributions on line 4a.
You must start receiving at least a minimum amount from your TIP traditional IRA by April 1 of the year following the year you reach age

1. If you don’t receive the minimum distribution amount, you may have to pay an additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub.

590-B.
You may have to pay an 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 federal
TIP 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 2024. But see Insurance Pre-27 miums 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.

1. If you received a Form

RRB-1099-R, see Pub. 575 to find out how to report your benefits.
Partially Taxable Pensions and
Annuities
Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 5a. If your Form 1099-R doesn't show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 5b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method, later, to find out if you must use that method to figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939.
If your Form 1099-R shows a taxable amount, you can report that amount on line 5b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.
Insurance Premiums for Retired
Public Safety Officers
If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew who is retired because of disability or because you reached normal retirement age), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from the plan maintained by the employer from which you retired as a public safety officer. The distribution can be made directly from the plan to the provider of the accident 28 or health plan or long-term care insurance contract, or the distribution can be made to you to pay to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums paid or $3,000. You can make this election only for amounts that would otherwise be included in your income. The amount excluded from your income can’t be used to claim a medical expense deduction.
An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan.
You can exclude from income
! only the smaller of the amount of the premiums paid or $3,000.
CAUTION
This is true if the distribution was made directly from the plan to the provider of the accident or health plan or long-term care insurance contract or if the distribution was made to you and you paid the provider of the accident or health plan or long-term care insurance contract. If you received a distribution from your eligible retirement plan, and you used part of that distribution to pay premiums for an accident or health plan or long-term care insurance contract, you can still exclude from income only the smaller of the amount of the premiums paid or $3,000. The rest of the distribution is taxable to you and must be reported on line 5b.
If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded.
The amount shown in box 2a of Form
1099-R doesn't reflect the exclusion. Report your total distributions on line 5a and the taxable amount on line 5b. Enter “PSO” next to line 5b.
If you are retired on disability and reporting your disability pension on line 1h, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to line 1h.
Payments when you are disabled. If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat those payments as disability payments. The payments must be reported as a pension or annuity.
You must include in your income any amounts that you received that you would have received in retirement had you not become disabled as a result of a terrorist attack. Include in your income any payments you receive from a 401(k), pension, or other retirement plan to the extent that you would have received the amount at the same or later time regardless of whether you had become disabled.
Example. You were a contractor who was disabled as a direct result of participating in efforts to clean up the World Trade Center and you are eligible for compensation by the September 11 Victim Compensation Fund. You began receiving a disability pension at age 55 when you could no longer work due to your disability. Under your pension plan you are entitled to an early retirement benefit of $2,500 a month at age 55. If you wait until age 62, the normal retirement age under the plan, you would be entitled to a normal retirement benefit of $3,000 a month. The pension plan provides that a participant who retires early on account of disability is entitled to receive the participant's normal retirement benefit, which in your case equals $3,000 a month. Until you turn age 62, you can exclude $500 of your monthly retirement benefit from income (the difference between the early retirement benefit and the normal retirement benefit, $3,000 - $2,500) received on account of disability. You must report the remaining $2,500 of monthly pension benefit as taxable. For each month after you turn age 62, you must report the full amount of the monthly pension benefit ($3,000 a month) as taxable.
Simplified Method
You must use the Simplified Method if either of the following applies.

1. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.
2. 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.

Simplified Method Worksheet—Lines 5a and 5b Keep for Your Records If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include Before you begin: 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 2024 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

1. . . . . . . . . . . . . .

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.

1. 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
2. . . . . . . . . . . . . . . . . . . . . . number from Table 2 below 3. . . . . . . . . . . . . . . . . . .
3. Divide line 2 by the number on line 3
4. 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.
5. . . . . . . . . . . . . . . . . . . . . . . .

Otherwise, go to line 6

1. Enter the amount, if any, recovered tax free in years after 1986. If you completed this 5.
2. . . . . . . worksheet last year, enter the amount from line 10 of last year’s worksheet . . . . . . . . . . . . . . . . . . . . . .
3. Subtract line 6 from line 2
4. Enter the smaller of line 5 or line 7

7.

1. . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

1. . . . . . . . . . . . . . . . . . . . . . .

Safety Officers before entering an amount on line 5b

1. Was your annuity starting date before 1987?

STOP Do not complete the rest of this worksheet.
Yes.
No. Add lines 6 and 8. This is the amount you have recovered tax free through 2024. You will need this

1. . . . . . . . . . . . . . . . . . number if you need to fill out this worksheet next year
2. 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

Table 1 for Line 3 Above

1. . . . . . . . .

AND your annuity starting date was—
IF the age at annuity starting before November 19, 1996, date was . . . enter on line 3 . . .
55 or under 300
56–60 260
61–65 240
66–70 170
71 or older 120
Table 2 for Line 3 Above
IF the combined ages at annuity starting date were . . . after November 18, 1996, enter on line 3 . . .
360
310
260
210
160
THEN enter on line 3 . . .
110 or under
111–120
121–130
131–140
141 or older
410
360
310
260
210
29
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 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.
30
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

1. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.

Use the Social Security Benefits
Worksheet in these instructions to see if any of your benefits are taxable.
Exception. Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.

• You made contributions to a traditional IRA for 2024 and you or your spouse were covered by a retirement plan at work or through self-employment. Instead, use the worksheets in

Pub. 590-A to see if any of your social security benefits are taxable and to figure your IRA deduction.

• You repaid any benefits in 2024 and your total repayments (box 4) were more than your total benefits for 2024 (box 3). None of your benefits are taxable for 2024. Also, if your total repayments in 2024 exceed your total benefits received in 2024 by more than $3,000, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in income in an earlier year.

For more details, see Pub. 915.

• You file Form 2555, 4563, or

8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.
Social security information.
Social security beneficiaries
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. You were a firefighter who was disabled as a direct result of the September 11 terrorist attack on the World Trade Center. You began receiving SSDI benefits at age 54. Your full retirement age for social security retirement benefits is age 66. Your birthday is April 25. In the year you turned age 66, you received $1,500 per month in benefits from the SSA (for a total of $18,000 for the year). Because you became eligible for a full retirement benefit in May, the month after you turned age 66, you can exclude only 4 months (January through April) of your annual benefit from income ($6,000). You must report the remaining $12,000 on line 6a. You must also complete the Social Security Benefits Worksheet to find out if any part of the $12,000 is taxable.
Form RRB-1099. If you need a replacement Form RRB-1099, 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 accrued annual leave is a salary payment. The payment is not a disability payment. Include it in your income in the tax year you receive it.

# Line 6c

Check the box on line 6c if you elect to use the lump-sum election method for your benefits. If any of your benefits are taxable for 2024 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount with the lump-sum election. See Lump-Sum Election in Pub. 915 for details.

# Line 7

Capital Gain or (Loss)
If you sold a capital asset, such as a stock or bond, you must complete and attach Form 8949 and Schedule D.
Exception 1. You don’t have to file
Form 8949 or Schedule D if you aren’t deferring any capital gain by investing in a qualified opportunity fund and both of the following apply.

1. 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
2. None of the Form(s) 1099-DIV

(or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).
Exception 2. You must file Schedule D but generally don’t have to file Form 8949 if Exception 1 doesn't apply, you aren’t deferring any capital gain by investing in a qualified opportunity fund or terminating deferral from an investment in a qualified opportunity fund, and your only capital gains and losses are:

• Capital gain distributions;
• A capital loss carryover from

2023;

• A gain from Form 2439 or 6252 or

Part I of Form 4797;

• A gain or loss from Form 4684,

6781, or 8824;

• A gain or loss from a partnership,

S corporation, estate, or trust; or

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

If Exception 1 applies, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 7 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 7 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096.
If you don’t have to file Schedule D, use the Qualified 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 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,
1960, or blind. If you checked any of the following boxes, figure your standard deduction using the Standard Deduction Chart for People Who Were Born Before January 2, 1960, or Were Blind if you are filing Form 1040 or by using the chart on the last page of Form 1040-SR.
31
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 2024, 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:

1. Enter the total amount from box 5 of all your Forms SSA-1099 and RRB-1099. Also enter this amount on Form 1040 or 1040-SR, line 6a … 1.
2. Multiply line 1 by 50% (0.50) …

2.

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

5.

1. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 … 6.
2. 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.

1. If you are:
2. Married filing jointly, enter $32,000
3. Single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2024, enter $25,000 … 8.
4. Married filing separately and you lived with your spouse at any time in 2024, skip lines 8 through 15; multiply line 7 by 85% (0.85) and enter the result on line 16. Then, go to line 17
5. 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 2024, be sure you entered “D” to the right of the word “benefits” on line 6a.
Yes. Subtract line 8 from line 7 … 9.

1. Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2024 … 10.
2. Subtract line 10 from line 9. If zero or less, enter -0- … 11.
3. Enter the smaller of line 9 or line 10 … 12.
4. Enter one-half of line 12 … 13.
5. Enter the smaller of line 2 or line 13 … 14.
6. Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- … 15.
7. Add lines 14 and 15 … 16.
8. Multiply line 1 by 85% (0.85) … 17.
9. 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 2024 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.
32

• You were born before January 2,

1960.

• You are blind.
• Spouse was born before January 2,

1960.

• Spouse is blind.

Exception 3—Separate return or dual-status alien. If you checked the box labeled “Spouse itemizes on separate return or you were dual-status alien” on the Spouse standard deduction line, your standard deduction is zero, even if you were born before January 2, 1960, or were blind.
Exception 4—Increased standard deduction for net qualified disaster loss.
If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule A to figure your standard deduction. Qualified disaster loss refers to losses arising from certain disasters occurring in 2016 and subsequent years. See the Instructions for Form 4684 and Schedule A, line 16, for more information.

# Line 13

Qualified Business Income
Deduction (Section 199A
Deduction)
To figure your Qualified Business Income Deduction, use Form 8995 or Form 8995-A as applicable.
Use Form 8995 if:

• You have qualified business income, qualified REIT dividends, or qualified PTP income (loss);
• Your 2024 taxable income before the qualified business income deduction is less than or equal to $191,950 ($383,900 if married filing jointly); and
• You aren’t a patron in a specified agricultural or horticultural cooperative.

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

# Line 16

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

• Tax on your taxable income. Figure the tax using one of the methods described later.
• Tax from Form(s) 8814 (relating to the election to report child's interest or dividends). Check the appropriate box.
• Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box.
• Tax with respect to a section 962 election (election made by a domestic shareholder of a controlled foreign corporation to be taxed at corporate rates) reduced by the amount of any foreign tax credits claimed on Form 1118. See section 962 for details. Check box 3 and enter the amount and “962” in the space next to that box. Attach a statement showing how you figured the tax.
• Recapture of an education credit.

You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2024 for the student. See Form 8863 for more details. Check box 3 and enter the amount and “ECR” in the space next to that box.

• Any tax from Form 8621, line 16e, relating to a section 1291 fund. Check box 3 and enter the amount of the tax and “1291TAX” in the space next to that box.
• Tax from Form 8978, line 14 (relating to partner's audit liability under section 6226). Check box 3 and enter the amount of the liability and “Form 8978” in the space next to that box. If the amount on Form 8978, line 14, is negative, see the instructions for Schedule 3 (Form 1040), line 6l.
• Triggering event under section

965(i). If you had a triggering event under section 965(i) during the year and did not enter into a transfer agreement, check box 3 and enter the amount of the triggered deferred net 965 tax liability and enter “965INC” on the line next to that box.
Do you want the IRS to figure the tax on your taxable income for you?
Yes. See chapter 13 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you didn't pay enough, we will send you a bill.
No. Use one of the following methods to figure your tax.
Tax Table or Tax Computation Worksheet. If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet right after the Tax Table.
However, don’t use the Tax Table or
Tax Computation Worksheet to figure your tax if any of the following applies.
Form 8615. Form 8615 must generally be used to figure the tax on your unearned income over $2,600 if you are under age 18, and in certain situations if you are older.
You must file Form 8615 if you meet all of the following conditions.

1. You had more than $2,600 of unearned income (such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions)).
2. You are required to file a tax return.
3. You were either: a. Under age 18 at the end of 2024, b. Age 18 at the end of 2024 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 2024 and didn't have earned income that was more than half of your support.
4. At least one of your parents was alive at the end of 2024.
5. You don’t file a joint return in

2024.
A child born on January 1, 2007, is considered to be age 18 at the end of 2024; a child born on January 1, 2006, is considered to be age 19 at the end of 2024; and a child born on January 1, 2001, is considered to be age 24 at the end of 2024.
Schedule D Tax Worksheet. Use the
Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040 or 1040-SR, line 16, if:
33
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.

1. Check if:

You were born before January 2, 1960.
You are blind.
Spouse was born before January 2, 1960.
Spouse is blind.
Total number of boxes checked …
1.

1. Is your earned income* more than $850?

Yes. Add $450 to your earned income. Enter the total.
… 2.
No. Enter $1,300.

1. Enter the amount shown below for your filing status.
2. Single or married filing separately—$14,600
3. Married filing jointly—$29,200
4. Head of household—$21,900 … 3.
5. Standard deduction. a. Enter the smaller of line 2 or line 3. If born after January 1, 1960, and not blind, stop here and enter this amount on Form 1040 or 1040-SR, line 12. Otherwise, go to line 4b … 4a. b. If born before January 2, 1960, or blind, multiply the number on line 1 by $1,550 ($1,950 if single or head of household) … 4b. c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12 … 4c.
6. Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1z, and Schedule 1, lines 3, 6,

8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15.
Standard Deduction Chart for People Who Were Born Before January 2, 1960, or Were Blind
Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.
You were born before January 2, 1960.
Spouse was born before January 2, 1960.
You are blind.
Spouse is blind.
Enter the total number of boxes checked …
▶
IF your filing status is . . .
AND the number in the box above is . . .
THEN your standard deduction is . . .
Single
1
2
$16,550
18,500
Married filing jointly
1
2
3
4
$30,750
32,300
33,850
35,400
Qualifying surviving spouse
1
2
$30,750
32,300
Married filing separately*
1
2
3
4
$16,150
17,700
19,250
20,800
Head of household
1
2
$23,850
25,800

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

34

• You have to file Schedule D, line 18 or 19 of Schedule D is more than zero, and lines 15 and 16 of Schedule D are gains; or
• You have to file Form 4952 and you have an amount on line 4g, even if you don’t need to file Schedule D.

But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead.
Qualified Dividends and Capital Gain
Tax Worksheet. Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you don’t have to use the Schedule D Tax Worksheet and if any of the following applies.

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

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

1. Enter the amount from Form 1040 or 1040-SR, line 15 … 1.

2a. Enter the amount from your (and your spouse's if filing jointly) Form 2555, lines 45 and 50 … 2a. b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are related to excluded income … b. c. Subtract line 2b from line 2a. If zero or less, enter -0- … c.

1. 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.

1. 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.
2. Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 4 (line 10 if you use the

Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract
Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax
Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then, complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above.
These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.

1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.

3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D
(Form 1040).
35
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:

1. Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing Form 2555 (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet … 1.
2. Enter the amount from Form 1040 or 1040-SR, line 3a* … 2.
3. Are you filing Schedule D?*

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

1. Add lines 2 and 3 …

4.

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

$47,025 if single or married filing separately, $94,050 if married filing jointly or qualifying surviving spouse, $63,000 if head of household.
… 6.

1. Enter the smaller of line 1 or line 6 …

7.

1. Enter the smaller of line 5 or line 7 …

8.

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

$518,900 if single,
$291,850 if married filing separately,
$583,750 if married filing jointly or qualifying surviving spouse, $551,350 if head of household.
… 13.

1. Enter the smaller of line 1 or line 13 … 14.
2. Add lines 5 and 9 … 15.
3. Subtract line 15 from line 14. If zero or less, enter -0- … 16.
4. Enter the smaller of line 12 or line 16 … 17.
5. Multiply line 17 by 15% (0.15) … 18.
6. Add lines 9 and 17 … 19.
7. Subtract line 19 from line 10 … 20.
8. Multiply line 20 by 20% (0.20) … 21.
9. 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.
10. Add lines 18, 21, and 22 … 23.
11. 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.
12. Tax on all taxable income. Enter the smaller of line 23 or line 24. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don’t enter this amount on the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet … 25.

* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
36

# Line 19

Child Tax Credit and Credit for Other Dependents See Schedule 8812 (Form 1040) and its instructions for information on figuring and claiming any child tax credit and credit for other dependents that you may qualify to claim.
Form 8862, who must file. You must file Form 8862 to claim the child tax credit or credit for other dependents if your child tax credit (refundable or nonrefundable depending on the tax year), additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2024 return to claim the credit for 2024.
Don’t file Form 8862 if you filed Form
8862 for 2023, and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.
If you claim the child tax credit
! or credit for other dependents even though you aren't eligible 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 claim the child tax credit or credit for other dependents even though you aren’t eligible and it is later determined that you fraudulently claimed either credit, you won't be allowed to take either credit or the additional child tax credit for 10 years. You may also have to pay penalties.
If your qualifying child didn’t
! have an SSN valid for employment issued before the due date CAUTION of your 2024 return (including extensions), you can’t claim the child tax credit for that child on your original or amended return. However, you may be able to claim the credit for other dependents for that child.
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 2024 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in the total on line 25b. This should be shown in box 4 of Form 1099, box 6 of Form SSA-1099, or box 10 of Form RRB-1099.

# Line 25c—Other Forms

Include on line 25c any federal income tax withheld on your Form(s) W-2G.
The amount withheld should be shown in box 4. Attach Form(s) W-2G to the front of your return if federal income tax was withheld.
If you had Additional Medicare Tax withheld, include the amount shown on Form 8959, line 24, in the total on line 25c. Attach Form 8959.
Include on line 25c any federal income tax withheld that is shown on a

# Schedule K-1. Also include on line 25c any tax withheld that is shown on Form 1042-S,

Form 8805, or Form 8288-A. To assist in processing, attach the form to your return to claim a credit for the withholding.

# Line 26

2024 Estimated Tax
Payments
Enter any estimated federal income tax payments you made for 2024. Include any overpayment that you applied to your 2024 estimated tax from your 2023 return or an amended return (Form 1040-X).
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can't agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2024. For more information, see
Pub. 505. Be sure to show both SSNs in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2024 or in 2025 before filing a 2024 return.
Divorced taxpayers. If you got divorced in 2024 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. If you were divorced and remarried in 2024, enter your present spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. Also, on the dotted line next to line 26, enter your former spouse's SSN, followed by “DIV.” Name change. If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of Form 1040 or 1040-SR that explains all the payments you and your spouse made in 2024 and the name(s) and SSN(s) under which you made them.
37
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. 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.

1. Are you filing Form 2555 (relating to foreign earned

To Take the EIC:

• Follow the steps below.
• Complete the worksheet that applies to you or let the IRS figure the credit for you.
• If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, comincome)?

No. Continue
Yes.
STOP

You can't take the credit.

1. Were you or your spouse a nonresident alien for any part of plete and attach Schedule EIC, even if that child doesn't have a valid SSN. See Schedule EIC for more information, including how to complete Schedule EIC if your qualifying child doesn't have a valid SSN.

For help in determining if you are eligible for the EIC, go to IRS.gov/EITC and click on “Check if You Qualify.” This service is available in English and Spanish.
If you claim the EIC even though you aren't eligible
2024?
Yes. See Nonresident No. Go to Step 2. aliens, later, under
Definitions and Special
Rules.
Investment Income
Step 2

1. Add the amounts from Form 1040 or 1040-SR:

! and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won't be CAUTION allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently claim the EIC, you won't be allowed to take the credit for 10 years. See Form 8862, who must file, later. You may also have to pay penalties.
Refunds for returns claiming the earned income credit can't be issued before mid-February 2025. This delay TIP applies to the entire refund, not just the portion associated with the earned income credit.
All Filers

# Step 1 Line 2a

Line 2b +
Line 3b +
Line 7* +
Investment Income =
*If line 7 is a loss, enter -0-.

1. Is your investment income more than $11,600?
2. If, in 2024:
3. 3 or more children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $59,899 ($66,819 if married filing jointly)?
4. 2 children who have valid SSNs lived with you, is the

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

1. Are you filing Form 4797 (relating to sales of business amount on Form 1040 or 1040-SR, line 11, less than $55,768 ($62,688 if married filing jointly)?
2. 1 child who has a valid SSN lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $49,084 ($56,004 if married filing jointly)?
3. No children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $18,591 ($25,511 if married filing jointly)? property)?

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

1. Do any of the following apply for 2024?

Yes. Continue No.
STOP

You can't take the credit.

1. Do you, and your spouse if filing a joint return, have a social security number issued on or before the due date of your 2024 return (including extensions) that allows you to 38
2. You are filing Schedule E.
3. You are reporting income from the rental of personal property not used in a trade or business.
4. You are filing Form 8814 (relating to election to report child's interest and dividends on your return).
5. 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 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 2024 and younger than you (or your spouse if filing jointly) or Under age 24 at the end of 2024, a student (defined later), and younger than you (or your spouse if filing jointly) or Any age and permanently and totally disabled (defined later)
AND
Who isn't filing a joint return for 2024 or is filing a joint return for 2024 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples)
AND
Who lived with you in the United States for more than half of 2024.
!
You can't take the credit for a child who didn't live with you for more
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 2024 because of a temporary absence, birth, death, or kidnapping, see Exception to time lived with you, later.
!
If the child meets the conditions to be a qualifying child of any other
CAUTION person (other than your spouse, if filing a joint return) for 2024, see Qualifying child of more than one person, later. If the child was married, see Married child, later.

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

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

1. Are you filing a joint return for 2024?

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

go to Step 5.

1. 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.

1. Did you and your spouse have the same principal residence for the last 6 months of 2024?

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

1. Are you legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you lived apart from your spouse at the end of 2024?

Yes. Continue No.
STOP

You can’t take the credit.

1. Could you be a qualifying child of another person for 2024?

(Check “No” if the other person isn't required to file, and isn't filing, a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)
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

1. 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.

1. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2024? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1959, and before January 2, 2000.) If your spouse died in 2024 or if you are preparing a return for someone who died in 2024, see Pub. 596 before you answer.

Yes. Continue No.
STOP

You can’t take the credit.

1. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2024? Your main home can be any location where you regularly live.

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

You can't take the credit.
Enter “No” on the dotted line next to line 27.
39

1. Are you filing a joint return for 2024?

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

1. 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,
2. nontaxable, later …

!

1. Could you be a qualifying child of another person for 2024?

(Check “No” if the other person isn't required to file, and isn't filing, a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)
No. Continue
Yes.
STOP

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.

1. Add lines 3 and 4.

5.
This is your earned income …

1. Were you self-employed at any time in 2024, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you
2. Can you be claimed as a dependent on someone else's 2024 filing Schedule C as a statutory employee? tax return? (If the person who could claim you on their 2024 tax return is not required to file, and isn't filing a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)

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.

1. If you have:
2. 3 or more qualifying children who have valid SSNs, is your earned income less than $59,899 ($66,819 if married filing jointly)?
3. 2 qualifying children who have valid SSNs, is your earned income less than $55,768 ($62,688 if married filing jointly)?
4. 1 qualifying child who has a valid SSN, is your earned
5. 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.

1. Enter the amount from Form 1040 or 1040-SR,
2. line 1z …
3. 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
4. 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-.

1. Subtract line 2 from line 1 3. …

40 income less than $49,084 ($56,004 if married filing jointly)?

• No qualifying children who have valid SSNs, is your earned income less than $18,591 ($25,511 if married filing jointly)?

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

1. 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.

1. Enter “Clergy” on the dotted line next to line 27.
2. Determine how much of the amount on Form 1040 or 1040-SR, line 1z, was also reported on Schedule SE, Part I, line 2.
3. 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).
4. 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.

1. 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 figur-
! ing your EIC, enter that amount on line 1i.
CAUTION
Credit figured by the IRS. To have the IRS figure your EIC:

1. Enter “EIC” on the dotted line next to line 27.
2. 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.

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

Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child under Who Qualifies as Your Dependent, earlier, and Members of the military, later. A child is considered to have lived with you for more than half of 2024 if the child was born or died in 2024 and your home was this child's home for more than half the time the child was alive in 2024 or if you adopted the child in 2024, the child was lawfully placed with you for legal adoption by you in 2024, or the child was an eligible foster child placed with you during 2024 and your main home was the child's main home for more than half the time since the child was adopted or placed with you in 2024.
Form 4797 filers. If the amount on Form 1040 or 1040-SR, line 7, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can't take the EIC.
Form 8862, who must file. You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But don’t file Form 8862 if either of the following applies.

• You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error.
• You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child. 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.
Main home. Your main home may be your house, apartment, mobile home, shelter, temporary lodging, or other location and doesn't need to be the same physical location throughout 2024.
You don't need a permanent address.
Married child. A child who was married at the end of 2024 is a qualifying child only if (a) you can claim the child as your dependent, or (b) you could have claimed the child as your dependent except for the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier.
Members of the military. If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you don’t serve more than 90 days.
Nonresident aliens. If you checked the box in the Filing Status section to treat a nonresident alien or dual-status alien spouse as a U.S. resident for the entire year, go to Step 2. Otherwise, stop; you can't take the EIC. Enter “No” on the dotted line next to line 27. See Nonresident aliens and dual-status aliens, earlier.
Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2024, the person couldn't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.
Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier, applies.

1. Child tax credit, credit for other dependents, and additional child tax credit (lines 19 and 28).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule 3, line 2).

41

1. Exclusion for dependent care benefits (Form 2441, Part III).
2. 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 2024. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2024.
• If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2024.
• If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2024, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

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, Lee, meets the conditions to be a qualifying child for both you and your parent. Lee doesn't meet the conditions to be a qualifying child of any other person, including Lee’s other parent. Under the rules just described, you can claim Lee as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your parent can't claim any of the five tax benefits listed here based on Lee.
However, if your parent’s AGI is higher than yours and you don’t claim Lee as a qualifying child, Lee is the qualifying child of your parent.
42
For more details and examples, see Pub. 596.
Social security number (SSN). For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. If “Not Valid for Employment” is printed on the social security card and the cardholder’s immigration status has changed so that they are now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.
To find out how to get an SSN, see Social Security Number
(SSN) near the beginning of these instructions. If you won't have an SSN by the date your return is due, see What if You
Can't File on Time?
If you didn't have an SSN issued on or before the due date of your 2024 return (including extensions), you can't claim the EIC on your original or an amended 2024 return. If a child didn't have an SSN issued on or before the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the amount of the EIC on your original or an amended 2024 return.
Student. A student is a child who during any part of 5 calendar months of 2024 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
Welfare benefits, effect of credit on. Any refund you receive as a result of taking the EIC can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it.
Check with your local benefit coordinator to find out if your refund will affect your benefits.
A
Worksheet —2024 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 $10,330 ($17,250 if married filing jointly)?
● 1 or more qualifying children who have a valid SSN, is the amount on line 3 less than $22,720 ($29,640 if married filing jointly)?
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
5

1. 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 2024.
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.

1. 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.
43
B
Worksheet —2024 EIC—Line 27
Use this worksheet if you answered “Yes” to Step 5, question 2.
Keep for Your Records
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3.
Part 1
1a. Enter the amount from Schedule SE, Part I, line 3.
Self-Employed, b.
1a

• 1b

Enter any amount from Schedule SE, Part I, line 4b and line 5a.
Members of the
Clergy, and c. Combine lines 1a and 1b.
People With
Church Employee d. Enter the amount from Schedule SE, Part I, line 13.
Income Filing e. Subtract line 1d from line 1c.

# Schedule SE

= 1c
–
1d
= 1e
Don’t include on these lines any statutory employee income, any net profit from services performed as a 2.
Part 2 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.
Self-Employed a. Enter any net farm profit or (loss) from Schedule F, line 34; and
NOT Required
2a from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
To File b. Enter any net profit or (loss) from Schedule C, line 31; and Schedule Schedule SE + 2b K-1 (Form 1065), box 14, code A (other than farming)*.
For example, your net earnings from c. Combine lines 2a and 2b. self-employment were less than $400.
= 2c
*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.

# Part 3 Statutory Employees

1. Enter the amount from Schedule C, line 1, that you are filing as a

Filing Schedule C statutory employee.
Part 4
4a. Enter your earned income from Step 5.
All Filers Using
Worksheet B
3
4a
4b b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
Note. If line 4b STOP
You can’t take the credit. Enter “No” on the dotted line next to Form 1040 If line 4b is zero or less, includes income on or 1040-SR, line 27. which you should

1. If you have: have paid self- employment tax but 3 or more qualifying children who have valid SSNs, is line 4b less than $59,899 ($66,819 if married ● didn’t, we may filing jointly)? reduce your credit by 2 qualifying children who have valid SSNs, is line 4b less than $55,768 ($62,688 if married filing jointly)?

● the amount of
1 qualifying child who has a valid SSN, is line 4b less than $49,084 ($56,004 if married filing jointly)?
● self-employment tax
No qualifying children who have valid SSNs, is line 4b less than $18,591 ($25,511 if married filing jointly)? not paid. ●
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.
STOP
No. You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.
44
B
Worksheet
—2024 EIC—Line 27—Continued
Skip line 10; enter the amount from line 7 on line 11.
Yes.
STOP
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 $10,330 ($17,250 if married filing jointly)?
1 or more qualifying children who have a valid SSN, is the amount on line 8 less than $22,720 ($29,640 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 2024.

# 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
Keep for Your Records
45
2024 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

1. 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.
46
(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 7,400 564 2,508 2,950 3,319 564 2,508 2,950 3,319 7,400 7,450 568 2,525 2,970 3,341 568 2,525 2,970 3,341 7,450 7,500 572 2,542 2,990 3,364 572 2,542 2,990 3,364 7,500 7,550 576 2,559 3,010 3,386 576 2,559 3,010 3,386 7,550 7,600 579 2,576 3,030 3,409 579 2,576 3,030 3,409 7,600 7,650 583 2,593 3,050 3,431 583 2,593 3,050 3,431 7,650 7,700 587 2,610 3,070 3,454 587 2,610 3,070 3,454 7,700 7,750 591 2,627 3,090 3,476 591 2,627 3,090 3,476 7,750 7,800 595 2,644 3,110 3,499 595 2,644 3,110 3,499 7,800 7,850 599 2,661 3,130 3,521 599 2,661 3,130 3,521 7,850 7,900 602 2,678 3,150 3,544 602 2,678 3,150 3,544 7,900 7,950 606 2,695 3,170 3,566 606 2,695 3,170 3,566 7,950 8,000 610 2,712 3,190 3,589 610 2,712 3,190 3,589 8,000 8,050 614 2,729 3,210 3,611 614 2,729 3,210 3,611 8,050 8,100 618 2,746 3,230 3,634 618 2,746 3,230 3,634 8,100 8,150 622 2,763 3,250 3,656 622 2,763 3,250 3,656 8,150 8,200 625 2,780 3,270 3,679 625 2,780 3,270 3,679 8,200 8,250 629 2,797 3,290 3,701 629 2,797 3,290 3,701 8,250 8,300 632 2,814 3,310 3,724 632 2,814 3,310 3,724 8,300 8,350 632 2,831 3,330 3,746 632 2,831 3,330 3,746 8,350 8,400 632 2,848 3,350 3,769 632 2,848 3,350 3,769 8,400 8,450 632 2,865 3,370 3,791 632 2,865 3,370 3,791 8,450 8,500 632 2,882 3,390 3,814 632 2,882 3,390 3,814 8,500 8,550 632 2,899 3,410 3,836 632 2,899 3,410 3,836 8,550 8,600 632 2,916 3,430 3,859 632 2,916 3,430 3,859 8,600 8,650 632 2,933 3,450 3,881 632 2,933 3,450 3,881 8,650 8,700 632 2,950 3,470 3,904 632 2,950 3,470 3,904 8,700 8,750 632 2,967 3,490 3,926 632 2,967 3,490 3,926 8,750 8,800 632 2,984 3,510 3,949 632 2,984 3,510 3,949 (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 8,850 632 3,001 3,530 3,971 632 3,001 3,530 3,971 8,850 8,900 632 3,018 3,550 3,994 632 3,018 3,550 3,994 8,900 8,950 632 3,035 3,570 4,016 632 3,035 3,570 4,016 8,950 9,000 632 3,052 3,590 4,039 632 3,052 3,590 4,039 9,000 9,050 632 3,069 3,610 4,061 632 3,069 3,610 4,061 9,050 9,100 632 3,086 3,630 4,084 632 3,086 3,630 4,084 9,100 9,150 632 3,103 3,650 4,106 632 3,103 3,650 4,106 9,150 9,200 632 3,120 3,670 4,129 632 3,120 3,670 4,129 9,200 9,250 632 3,137 3,690 4,151 632 3,137 3,690 4,151 9,250 9,300 632 3,154 3,710 4,174 632 3,154 3,710 4,174 9,300 9,350 632 3,171 3,730 4,196 632 3,171 3,730 4,196 9,350 9,400 632 3,188 3,750 4,219 632 3,188 3,750 4,219 9,400 9,450 632 3,205 3,770 4,241 632 3,205 3,770 4,241 9,450 9,500 632 3,222 3,790 4,264 632 3,222 3,790 4,264 9,500 9,550 632 3,239 3,810 4,286 632 3,239 3,810 4,286 9,550 9,600 632 3,256 3,830 4,309 632 3,256 3,830 4,309 9,600 9,650 632 3,273 3,850 4,331 632 3,273 3,850 4,331 9,650 9,700 632 3,290 3,870 4,354 632 3,290 3,870 4,354 9,700 9,750 632 3,307 3,890 4,376 632 3,307 3,890 4,376 9,750 9,800 632 3,324 3,910 4,399 632 3,324 3,910 4,399 9,800 9,850 632 3,341 3,930 4,421 632 3,341 3,930 4,421 9,850 9,900 632 3,358 3,950 4,444 632 3,358 3,950 4,444 9,900 9,950 632 3,375 3,970 4,466 632 3,375 3,970 4,466 9,950 10,000 632 3,392 3,990 4,489 632 3,392 3,990 4,489 10,000 10,050 632 3,409 4,010 4,511 632 3,409 4,010 4,511 10,050 10,100 632 3,426 4,030 4,534 632 3,426 4,030 4,534 10,100 10,150 632 3,443 4,050 4,556 632 3,443 4,050 4,556 10,150 10,200 632 3,460 4,070 4,579 632 3,460 4,070 4,579 10,200 10,250 632 3,477 4,090 4,601 632 3,477 4,090 4,601 10,250 10,300 632 3,494 4,110 4,624 632 3,494 4,110 4,624 10,300 10,350 632 3,511 4,130 4,646 632 3,511 4,130 4,646 10,350 10,400 629 3,528 4,150 4,669 632 3,528 4,150 4,669 10,400 10,450 625 3,545 4,170 4,691 632 3,545 4,170 4,691 10,450 10,500 621 3,562 4,190 4,714 632 3,562 4,190 4,714 10,500 10,550 617 3,579 4,210 4,736 632 3,579 4,210 4,736 10,550 10,600 613 3,596 4,230 4,759 632 3,596 4,230 4,759 10,600 10,650 609 3,613 4,250 4,781 632 3,613 4,250 4,781 10,650 10,700 606 3,630 4,270 4,804 632 3,630 4,270 4,804 10,700 10,750 602 3,647 4,290 4,826 632 3,647 4,290 4,826 10,750 10,800 598 3,664 4,310 4,849 632 3,664 4,310 4,849 10,800 10,850 594 3,681 4,330 4,871 632 3,681 4,330 4,871 10,850 10,900 590 3,698 4,350 4,894 632 3,698 4,350 4,894 10,900 10,950 586 3,715 4,370 4,916 632 3,715 4,370 4,916 10,950 11,000 583 3,732 4,390 4,939 632 3,732 4,390 4,939 11,000 11,050 579 3,749 4,410 4,961 632 3,749 4,410 4,961 11,050 11,100 575 3,766 4,430 4,984 632 3,766 4,430 4,984 11,100 11,150 571 3,783 4,450 5,006 632 3,783 4,450 5,006 11,150 11,200 567 3,800 4,470 5,029 632 3,800 4,470 5,029 11,200 11,250 564 3,817 4,490 5,051 632 3,817 4,490 5,051 11,250 11,300 560 3,834 4,510 5,074 632 3,834 4,510 5,074 11,300 11,350 556 3,851 4,530 5,096 632 3,851 4,530 5,096 11,350 11,400 552 3,868 4,550 5,119 632 3,868 4,550 5,119 11,400 11,450 548 3,885 4,570 5,141 632 3,885 4,570 5,141 11,450 11,500 544 3,902 4,590 5,164 632 3,902 4,590 5,164 11,500 11,550 541 3,919 4,610 5,186 632 3,919 4,610 5,186 11,550 11,600 537 3,936 4,630 5,209 632 3,936 4,630 5,209 11,600 11,650 533 3,953 4,650 5,231 632 3,953 4,650 5,231 11,650 11,700 529 3,970 4,670 5,254 632 3,970 4,670 5,254 11,700 11,750 525 3,987 4,690 5,276 632 3,987 4,690 5,276 11,750 11,800 521 4,004 4,710 5,299 632 4,004 4,710 5,299 11,800 11,850 518 4,021 4,730 5,321 632 4,021 4,730 5,321 11,850 11,900 514 4,038 4,750 5,344 632 4,038 4,750 5,344 11,900 11,950 510 4,055 4,770 5,366 632 4,055 4,770 5,366 11,950 12,000 506 4,072 4,790 5,389 632 4,072 4,790 5,389 ★ 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)
47
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 12,050 502 4,089 4,810 5,411 632 4,089 4,810 5,411 12,050 12,100 499 4,106 4,830 5,434 632 4,106 4,830 5,434 12,100 12,150 495 4,123 4,850 5,456 632 4,123 4,850 5,456 12,150 12,200 491 4,140 4,870 5,479 632 4,140 4,870 5,479 12,200 12,250 487 4,157 4,890 5,501 632 4,157 4,890 5,501 12,250 12,300 483 4,174 4,910 5,524 632 4,174 4,910 5,524 12,300 12,350 479 4,191 4,930 5,546 632 4,191 4,930 5,546 12,350 12,400 476 4,213 4,950 5,569 632 4,213 4,950 5,569 12,400 12,450 472 4,213 4,970 5,591 632 4,213 4,970 5,591 12,450 12,500 468 4,213 4,990 5,614 632 4,213 4,990 5,614 12,500 12,550 464 4,213 5,010 5,636 632 4,213 5,010 5,636 12,550 12,600 460 4,213 5,030 5,659 632 4,213 5,030 5,659 12,600 12,650 456 4,213 5,050 5,681 632 4,213 5,050 5,681 12,650 12,700 453 4,213 5,070 5,704 632 4,213 5,070 5,704 12,700 12,750 449 4,213 5,090 5,726 632 4,213 5,090 5,726 12,750 12,800 445 4,213 5,110 5,749 632 4,213 5,110 5,749 12,800 12,850 441 4,213 5,130 5,771 632 4,213 5,130 5,771 12,850 12,900 437 4,213 5,150 5,794 632 4,213 5,150 5,794 12,900 12,950 433 4,213 5,170 5,816 632 4,213 5,170 5,816 12,950 13,000 430 4,213 5,190 5,839 632 4,213 5,190 5,839 13,000 13,050 426 4,213 5,210 5,861 632 4,213 5,210 5,861 13,050 13,100 422 4,213 5,230 5,884 632 4,213 5,230 5,884 13,100 13,150 418 4,213 5,250 5,906 632 4,213 5,250 5,906 13,150 13,200 414 4,213 5,270 5,929 632 4,213 5,270 5,929 13,200 13,250 411 4,213 5,290 5,951 632 4,213 5,290 5,951 13,250 13,300 407 4,213 5,310 5,974 632 4,213 5,310 5,974 13,300 13,350 403 4,213 5,330 5,996 632 4,213 5,330 5,996 13,350 13,400 399 4,213 5,350 6,019 632 4,213 5,350 6,019 13,400 13,450 395 4,213 5,370 6,041 632 4,213 5,370 6,041 13,450 13,500 391 4,213 5,390 6,064 632 4,213 5,390 6,064 13,500 13,550 388 4,213 5,410 6,086 632 4,213 5,410 6,086 13,550 13,600 384 4,213 5,430 6,109 632 4,213 5,430 6,109 13,600 13,650 380 4,213 5,450 6,131 632 4,213 5,450 6,131 13,650 13,700 376 4,213 5,470 6,154 632 4,213 5,470 6,154 13,700 13,750 372 4,213 5,490 6,176 632 4,213 5,490 6,176 13,750 13,800 368 4,213 5,510 6,199 632 4,213 5,510 6,199 13,800 13,850 365 4,213 5,530 6,221 632 4,213 5,530 6,221 13,850 13,900 361 4,213 5,550 6,244 632 4,213 5,550 6,244 13,900 13,950 357 4,213 5,570 6,266 632 4,213 5,570 6,266 13,950 14,000 353 4,213 5,590 6,289 632 4,213 5,590 6,289 14,000 14,050 349 4,213 5,610 6,311 632 4,213 5,610 6,311 14,050 14,100 346 4,213 5,630 6,334 632 4,213 5,630 6,334 14,100 14,150 342 4,213 5,650 6,356 632 4,213 5,650 6,356 14,150 14,200 338 4,213 5,670 6,379 632 4,213 5,670 6,379 14,200 14,250 334 4,213 5,690 6,401 632 4,213 5,690 6,401 14,250 14,300 330 4,213 5,710 6,424 632 4,213 5,710 6,424 14,300 14,350 326 4,213 5,730 6,446 632 4,213 5,730 6,446 14,350 14,400 323 4,213 5,750 6,469 632 4,213 5,750 6,469 14,400 14,450 319 4,213 5,770 6,491 632 4,213 5,770 6,491 14,450 14,500 315 4,213 5,790 6,514 632 4,213 5,790 6,514 14,500 14,550 311 4,213 5,810 6,536 632 4,213 5,810 6,536 14,550 14,600 307 4,213 5,830 6,559 632 4,213 5,830 6,559 14,600 14,650 303 4,213 5,850 6,581 632 4,213 5,850 6,581 14,650 14,700 300 4,213 5,870 6,604 632 4,213 5,870 6,604 14,700 14,750 296 4,213 5,890 6,626 632 4,213 5,890 6,626 14,750 14,800 292 4,213 5,910 6,649 632 4,213 5,910 6,649 14,800 14,850 288 4,213 5,930 6,671 632 4,213 5,930 6,671 14,850 14,900 284 4,213 5,950 6,694 632 4,213 5,950 6,694 14,900 14,950 280 4,213 5,970 6,716 632 4,213 5,970 6,716 14,950 15,000 277 4,213 5,990 6,739 632 4,213 5,990 6,739 15,000 15,050 273 4,213 6,010 6,761 632 4,213 6,010 6,761 15,050 15,100 269 4,213 6,030 6,784 632 4,213 6,030 6,784 15,100 15,150 265 4,213 6,050 6,806 632 4,213 6,050 6,806 15,150 15,200 261 4,213 6,070 6,829 632 4,213 6,070 6,829 (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 15,250 258 4,213 6,090 6,851 632 4,213 6,090 6,851 15,250 15,300 254 4,213 6,110 6,874 632 4,213 6,110 6,874 15,300 15,350 250 4,213 6,130 6,896 632 4,213 6,130 6,896 15,350 15,400 246 4,213 6,150 6,919 632 4,213 6,150 6,919 15,400 15,450 242 4,213 6,170 6,941 632 4,213 6,170 6,941 15,450 15,500 238 4,213 6,190 6,964 632 4,213 6,190 6,964 15,500 15,550 235 4,213 6,210 6,986 632 4,213 6,210 6,986 15,550 15,600 231 4,213 6,230 7,009 632 4,213 6,230 7,009 15,600 15,650 227 4,213 6,250 7,031 632 4,213 6,250 7,031 15,650 15,700 223 4,213 6,270 7,054 632 4,213 6,270 7,054 15,700 15,750 219 4,213 6,290 7,076 632 4,213 6,290 7,076 15,750 15,800 215 4,213 6,310 7,099 632 4,213 6,310 7,099 15,800 15,850 212 4,213 6,330 7,121 632 4,213 6,330 7,121 15,850 15,900 208 4,213 6,350 7,144 632 4,213 6,350 7,144 15,900 15,950 204 4,213 6,370 7,166 632 4,213 6,370 7,166 15,950 16,000 200 4,213 6,390 7,189 632 4,213 6,390 7,189 16,000 16,050 196 4,213 6,410 7,211 632 4,213 6,410 7,211 16,050 16,100 193 4,213 6,430 7,234 632 4,213 6,430 7,234 16,100 16,150 189 4,213 6,450 7,256 632 4,213 6,450 7,256 16,150 16,200 185 4,213 6,470 7,279 632 4,213 6,470 7,279 16,200 16,250 181 4,213 6,490 7,301 632 4,213 6,490 7,301 16,250 16,300 177 4,213 6,510 7,324 632 4,213 6,510 7,324 16,300 16,350 173 4,213 6,530 7,346 632 4,213 6,530 7,346 16,350 16,400 170 4,213 6,550 7,369 632 4,213 6,550 7,369 16,400 16,450 166 4,213 6,570 7,391 632 4,213 6,570 7,391 16,450 16,500 162 4,213 6,590 7,414 632 4,213 6,590 7,414 16,500 16,550 158 4,213 6,610 7,436 632 4,213 6,610 7,436 16,550 16,600 154 4,213 6,630 7,459 632 4,213 6,630 7,459 16,600 16,650 150 4,213 6,650 7,481 632 4,213 6,650 7,481 16,650 16,700 147 4,213 6,670 7,504 632 4,213 6,670 7,504 16,700 16,750 143 4,213 6,690 7,526 632 4,213 6,690 7,526 16,750 16,800 139 4,213 6,710 7,549 632 4,213 6,710 7,549 16,800 16,850 135 4,213 6,730 7,571 632 4,213 6,730 7,571 16,850 16,900 131 4,213 6,750 7,594 632 4,213 6,750 7,594 16,900 16,950 127 4,213 6,770 7,616 632 4,213 6,770 7,616 16,950 17,000 124 4,213 6,790 7,639 632 4,213 6,790 7,639 17,000 17,050 120 4,213 6,810 7,661 632 4,213 6,810 7,661 17,050 17,100 116 4,213 6,830 7,684 632 4,213 6,830 7,684 17,100 17,150 112 4,213 6,850 7,706 632 4,213 6,850 7,706 17,150 17,200 108 4,213 6,870 7,729 632 4,213 6,870 7,729 17,200 17,250 105 4,213 6,890 7,751 632 4,213 6,890 7,751 17,250 17,300 101 4,213 6,910 7,774 630 4,213 6,910 7,774 17,300 17,350 97 4,213 6,930 7,796 626 4,213 6,930 7,796 17,350 17,400 93 4,213 6,950 7,819 622 4,213 6,950 7,819 17,400 17,450 89 4,213 6,960 7,830 619 4,213 6,960 7,830 17,450 17,500 85 4,213 6,960 7,830 615 4,213 6,960 7,830 17,500 17,550 82 4,213 6,960 7,830 611 4,213 6,960 7,830 17,550 17,600 78 4,213 6,960 7,830 607 4,213 6,960 7,830 17,600 17,650 74 4,213 6,960 7,830 603 4,213 6,960 7,830 17,650 17,700 70 4,213 6,960 7,830 599 4,213 6,960 7,830 17,700 17,750 66 4,213 6,960 7,830 596 4,213 6,960 7,830 17,750 17,800 62 4,213 6,960 7,830 592 4,213 6,960 7,830 17,800 17,850 59 4,213 6,960 7,830 588 4,213 6,960 7,830 17,850 17,900 55 4,213 6,960 7,830 584 4,213 6,960 7,830 17,900 17,950 51 4,213 6,960 7,830 580 4,213 6,960 7,830 17,950 18,000 47 4,213 6,960 7,830 577 4,213 6,960 7,830 18,000 18,050 43 4,213 6,960 7,830 573 4,213 6,960 7,830 18,050 18,100 40 4,213 6,960 7,830 569 4,213 6,960 7,830 18,100 18,150 36 4,213 6,960 7,830 565 4,213 6,960 7,830 18,150 18,200 32 4,213 6,960 7,830 561 4,213 6,960 7,830 18,200 18,250 28 4,213 6,960 7,830 557 4,213 6,960 7,830 18,250 18,300 24 4,213 6,960 7,830 554 4,213 6,960 7,830 18,300 18,350 20 4,213 6,960 7,830 550 4,213 6,960 7,830 18,350 18,400 17 4,213 6,960 7,830 546 4,213 6,960 7,830 ★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
48
(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 13 4,213 6,960 7,830 542 4,213 6,960 7,830 18,450 18,500 9 4,213 6,960 7,830 538 4,213 6,960 7,830 18,500 18,550 5 4,213 6,960 7,830 534 4,213 6,960 7,830 18,550 18,600 * 4,213 6,960 7,830 531 4,213 6,960 7,830 18,600 18,650 0 4,213 6,960 7,830 527 4,213 6,960 7,830 18,650 18,700 0 4,213 6,960 7,830 523 4,213 6,960 7,830 18,700 18,750 0 4,213 6,960 7,830 519 4,213 6,960 7,830 18,750 18,800 0 4,213 6,960 7,830 515 4,213 6,960 7,830 18,800 18,850 0 4,213 6,960 7,830 512 4,213 6,960 7,830 18,850 18,900 0 4,213 6,960 7,830 508 4,213 6,960 7,830 18,900 18,950 0 4,213 6,960 7,830 504 4,213 6,960 7,830 18,950 19,000 0 4,213 6,960 7,830 500 4,213 6,960 7,830 19,000 19,050 0 4,213 6,960 7,830 496 4,213 6,960 7,830 19,050 19,100 0 4,213 6,960 7,830 492 4,213 6,960 7,830 19,100 19,150 0 4,213 6,960 7,830 489 4,213 6,960 7,830 19,150 19,200 0 4,213 6,960 7,830 485 4,213 6,960 7,830 19,200 19,250 0 4,213 6,960 7,830 481 4,213 6,960 7,830 19,250 19,300 0 4,213 6,960 7,830 477 4,213 6,960 7,830 19,300 19,350 0 4,213 6,960 7,830 473 4,213 6,960 7,830 19,350 19,400 0 4,213 6,960 7,830 469 4,213 6,960 7,830 19,400 19,450 0 4,213 6,960 7,830 466 4,213 6,960 7,830 19,450 19,500 0 4,213 6,960 7,830 462 4,213 6,960 7,830 19,500 19,550 0 4,213 6,960 7,830 458 4,213 6,960 7,830 19,550 19,600 0 4,213 6,960 7,830 454 4,213 6,960 7,830 19,600 19,650 0 4,213 6,960 7,830 450 4,213 6,960 7,830 19,650 19,700 0 4,213 6,960 7,830 446 4,213 6,960 7,830 19,700 19,750 0 4,213 6,960 7,830 443 4,213 6,960 7,830 19,750 19,800 0 4,213 6,960 7,830 439 4,213 6,960 7,830 19,800 19,850 0 4,213 6,960 7,830 435 4,213 6,960 7,830 19,850 19,900 0 4,213 6,960 7,830 431 4,213 6,960 7,830 19,900 19,950 0 4,213 6,960 7,830 427 4,213 6,960 7,830 19,950 20,000 0 4,213 6,960 7,830 424 4,213 6,960 7,830 20,000 20,050 0 4,213 6,960 7,830 420 4,213 6,960 7,830 20,050 20,100 0 4,213 6,960 7,830 416 4,213 6,960 7,830 20,100 20,150 0 4,213 6,960 7,830 412 4,213 6,960 7,830 20,150 20,200 0 4,213 6,960 7,830 408 4,213 6,960 7,830 20,200 20,250 0 4,213 6,960 7,830 404 4,213 6,960 7,830 20,250 20,300 0 4,213 6,960 7,830 401 4,213 6,960 7,830 20,300 20,350 0 4,213 6,960 7,830 397 4,213 6,960 7,830 20,350 20,400 0 4,213 6,960 7,830 393 4,213 6,960 7,830 20,400 20,450 0 4,213 6,960 7,830 389 4,213 6,960 7,830 20,450 20,500 0 4,213 6,960 7,830 385 4,213 6,960 7,830 20,500 20,550 0 4,213 6,960 7,830 381 4,213 6,960 7,830 20,550 20,600 0 4,213 6,960 7,830 378 4,213 6,960 7,830 20,600 20,650 0 4,213 6,960 7,830 374 4,213 6,960 7,830 20,650 20,700 0 4,213 6,960 7,830 370 4,213 6,960 7,830 20,700 20,750 0 4,213 6,960 7,830 366 4,213 6,960 7,830 20,750 20,800 0 4,213 6,960 7,830 362 4,213 6,960 7,830 20,800 20,850 0 4,213 6,960 7,830 359 4,213 6,960 7,830 20,850 20,900 0 4,213 6,960 7,830 355 4,213 6,960 7,830 20,900 20,950 0 4,213 6,960 7,830 351 4,213 6,960 7,830 20,950 21,000 0 4,213 6,960 7,830 347 4,213 6,960 7,830 21,000 21,050 0 4,213 6,960 7,830 343 4,213 6,960 7,830 21,050 21,100 0 4,213 6,960 7,830 339 4,213 6,960 7,830 21,100 21,150 0 4,213 6,960 7,830 336 4,213 6,960 7,830 21,150 21,200 0 4,213 6,960 7,830 332 4,213 6,960 7,830 21,200 21,250 0 4,213 6,960 7,830 328 4,213 6,960 7,830 21,250 21,300 0 4,213 6,960 7,830 324 4,213 6,960 7,830 21,300 21,350 0 4,213 6,960 7,830 320 4,213 6,960 7,830 21,350 21,400 0 4,213 6,960 7,830 316 4,213 6,960 7,830 21,400 21,450 0 4,213 6,960 7,830 313 4,213 6,960 7,830 21,450 21,500 0 4,213 6,960 7,830 309 4,213 6,960 7,830 21,500 21,550 0 4,213 6,960 7,830 305 4,213 6,960 7,830 21,550 21,600 0 4,213 6,960 7,830 301 4,213 6,960 7,830 (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 4,213 6,960 7,830 297 4,213 6,960 7,830 21,650 21,700 0 4,213 6,960 7,830 293 4,213 6,960 7,830 21,700 21,750 0 4,213 6,960 7,830 290 4,213 6,960 7,830 21,750 21,800 0 4,213 6,960 7,830 286 4,213 6,960 7,830 21,800 21,850 0 4,213 6,960 7,830 282 4,213 6,960 7,830 21,850 21,900 0 4,213 6,960 7,830 278 4,213 6,960 7,830 21,900 21,950 0 4,213 6,960 7,830 274 4,213 6,960 7,830 21,950 22,000 0 4,213 6,960 7,830 271 4,213 6,960 7,830 22,000 22,050 0 4,213 6,960 7,830 267 4,213 6,960 7,830 22,050 22,100 0 4,213 6,960 7,830 263 4,213 6,960 7,830 22,100 22,150 0 4,213 6,960 7,830 259 4,213 6,960 7,830 22,150 22,200 0 4,213 6,960 7,830 255 4,213 6,960 7,830 22,200 22,250 0 4,213 6,960 7,830 251 4,213 6,960 7,830 22,250 22,300 0 4,213 6,960 7,830 248 4,213 6,960 7,830 22,300 22,350 0 4,213 6,960 7,830 244 4,213 6,960 7,830 22,350 22,400 0 4,213 6,960 7,830 240 4,213 6,960 7,830 22,400 22,450 0 4,213 6,960 7,830 236 4,213 6,960 7,830 22,450 22,500 0 4,213 6,960 7,830 232 4,213 6,960 7,830 22,500 22,550 0 4,213 6,960 7,830 228 4,213 6,960 7,830 22,550 22,600 0 4,213 6,960 7,830 225 4,213 6,960 7,830 22,600 22,650 0 4,213 6,960 7,830 221 4,213 6,960 7,830 22,650 22,700 0 4,213 6,960 7,830 217 4,213 6,960 7,830 22,700 22,750 0 4,213 6,960 7,830 213 4,213 6,960 7,830 22,750 22,800 0 4,204 6,948 7,818 209 4,213 6,960 7,830 22,800 22,850 0 4,196 6,938 7,808 206 4,213 6,960 7,830 22,850 22,900 0 4,188 6,927 7,797 202 4,213 6,960 7,830 22,900 22,950 0 4,180 6,917 7,787 198 4,213 6,960 7,830 22,950 23,000 0 4,172 6,906 7,776 194 4,213 6,960 7,830 23,000 23,050 0 4,164 6,896 7,766 190 4,213 6,960 7,830 23,050 23,100 0 4,156 6,885 7,755 186 4,213 6,960 7,830 23,100 23,150 0 4,148 6,875 7,745 183 4,213 6,960 7,830 23,150 23,200 0 4,140 6,864 7,734 179 4,213 6,960 7,830 23,200 23,250 0 4,132 6,854 7,724 175 4,213 6,960 7,830 23,250 23,300 0 4,124 6,843 7,713 171 4,213 6,960 7,830 23,300 23,350 0 4,116 6,833 7,703 167 4,213 6,960 7,830 23,350 23,400 0 4,108 6,822 7,692 163 4,213 6,960 7,830 23,400 23,450 0 4,100 6,812 7,682 160 4,213 6,960 7,830 23,450 23,500 0 4,092 6,801 7,671 156 4,213 6,960 7,830 23,500 23,550 0 4,084 6,790 7,660 152 4,213 6,960 7,830 23,550 23,600 0 4,076 6,780 7,650 148 4,213 6,960 7,830 23,600 23,650 0 4,068 6,769 7,639 144 4,213 6,960 7,830 23,650 23,700 0 4,060 6,759 7,629 140 4,213 6,960 7,830 23,700 23,750 0 4,052 6,748 7,618 137 4,213 6,960 7,830 23,750 23,800 0 4,044 6,738 7,608 133 4,213 6,960 7,830 23,800 23,850 0 4,036 6,727 7,597 129 4,213 6,960 7,830 23,850 23,900 0 4,028 6,717 7,587 125 4,213 6,960 7,830 23,900 23,950 0 4,020 6,706 7,576 121 4,213 6,960 7,830 23,950 24,000 0 4,012 6,696 7,566 118 4,213 6,960 7,830 24,000 24,050 0 4,004 6,685 7,555 114 4,213 6,960 7,830 24,050 24,100 0 3,996 6,675 7,545 110 4,213 6,960 7,830 24,100 24,150 0 3,988 6,664 7,534 106 4,213 6,960 7,830 24,150 24,200 0 3,980 6,654 7,524 102 4,213 6,960 7,830 24,200 24,250 0 3,973 6,643 7,513 98 4,213 6,960 7,830 24,250 24,300 0 3,965 6,633 7,503 95 4,213 6,960 7,830 24,300 24,350 0 3,957 6,622 7,492 91 4,213 6,960 7,830 24,350 24,400 0 3,949 6,611 7,481 87 4,213 6,960 7,830 24,400 24,450 0 3,941 6,601 7,471 83 4,213 6,960 7,830 24,450 24,500 0 3,933 6,590 7,460 79 4,213 6,960 7,830 24,500 24,550 0 3,925 6,580 7,450 75 4,213 6,960 7,830 24,550 24,600 0 3,917 6,569 7,439 72 4,213 6,960 7,830 24,600 24,650 0 3,909 6,559 7,429 68 4,213 6,960 7,830 24,650 24,700 0 3,901 6,548 7,418 64 4,213 6,960 7,830 24,700 24,750 0 3,893 6,538 7,408 60 4,213 6,960 7,830 24,750 24,800 0 3,885 6,527 7,397 56 4,213 6,960 7,830 ★ 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 $18,550 but less than $18,591, and you have no qualifying children who have valid * SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $18,591 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.
(Continued)
49
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 3,877 6,517 7,387 53 4,213 6,960 7,830 24,850 24,900 0 3,869 6,506 7,376 49 4,213 6,960 7,830 24,900 24,950 0 3,861 6,496 7,366 45 4,213 6,960 7,830 24,950 25,000 0 3,853 6,485 7,355 41 4,213 6,960 7,830 25,000 25,050 0 3,845 6,475 7,345 37 4,213 6,960 7,830 25,050 25,100 0 3,837 6,464 7,334 33 4,213 6,960 7,830 25,100 25,150 0 3,829 6,454 7,324 30 4,213 6,960 7,830 25,150 25,200 0 3,821 6,443 7,313 26 4,213 6,960 7,830 25,200 25,250 0 3,813 6,432 7,302 22 4,213 6,960 7,830 25,250 25,300 0 3,805 6,422 7,292 18 4,213 6,960 7,830 25,300 25,350 0 3,797 6,411 7,281 14 4,213 6,960 7,830 25,350 25,400 0 3,789 6,401 7,271 10 4,213 6,960 7,830 25,400 25,450 0 3,781 6,390 7,260 7 4,213 6,960 7,830 25,450 25,500 0 3,773 6,380 7,250 3 4,213 6,960 7,830 25,500 25,550 0 3,765 6,369 7,239 * 4,213 6,960 7,830 25,550 25,600 0 3,757 6,359 7,229 0 4,213 6,960 7,830 25,600 25,650 0 3,749 6,348 7,218 0 4,213 6,960 7,830 25,650 25,700 0 3,741 6,338 7,208 0 4,213 6,960 7,830 25,700 25,750 0 3,733 6,327 7,197 0 4,213 6,960 7,830 25,750 25,800 0 3,725 6,317 7,187 0 4,213 6,960 7,830 25,800 25,850 0 3,717 6,306 7,176 0 4,213 6,960 7,830 25,850 25,900 0 3,709 6,296 7,166 0 4,213 6,960 7,830 25,900 25,950 0 3,701 6,285 7,155 0 4,213 6,960 7,830 25,950 26,000 0 3,693 6,274 7,144 0 4,213 6,960 7,830 26,000 26,050 0 3,685 6,264 7,134 0 4,213 6,960 7,830 26,050 26,100 0 3,677 6,253 7,123 0 4,213 6,960 7,830 26,100 26,150 0 3,669 6,243 7,113 0 4,213 6,960 7,830 26,150 26,200 0 3,661 6,232 7,102 0 4,213 6,960 7,830 26,200 26,250 0 3,653 6,222 7,092 0 4,213 6,960 7,830 26,250 26,300 0 3,645 6,211 7,081 0 4,213 6,960 7,830 26,300 26,350 0 3,637 6,201 7,071 0 4,213 6,960 7,830 26,350 26,400 0 3,629 6,190 7,060 0 4,213 6,960 7,830 26,400 26,450 0 3,621 6,180 7,050 0 4,213 6,960 7,830 26,450 26,500 0 3,613 6,169 7,039 0 4,213 6,960 7,830 26,500 26,550 0 3,605 6,159 7,029 0 4,213 6,960 7,830 26,550 26,600 0 3,597 6,148 7,018 0 4,213 6,960 7,830 26,600 26,650 0 3,589 6,138 7,008 0 4,213 6,960 7,830 26,650 26,700 0 3,581 6,127 6,997 0 4,213 6,960 7,830 26,700 26,750 0 3,573 6,117 6,987 0 4,213 6,960 7,830 26,750 26,800 0 3,565 6,106 6,976 0 4,213 6,960 7,830 26,800 26,850 0 3,557 6,095 6,965 0 4,213 6,960 7,830 26,850 26,900 0 3,549 6,085 6,955 0 4,213 6,960 7,830 26,900 26,950 0 3,541 6,074 6,944 0 4,213 6,960 7,830 26,950 27,000 0 3,533 6,064 6,934 0 4,213 6,960 7,830 27,000 27,050 0 3,525 6,053 6,923 0 4,213 6,960 7,830 27,050 27,100 0 3,517 6,043 6,913 0 4,213 6,960 7,830 27,100 27,150 0 3,509 6,032 6,902 0 4,213 6,960 7,830 27,150 27,200 0 3,501 6,022 6,892 0 4,213 6,960 7,830 27,200 27,250 0 3,493 6,011 6,881 0 4,213 6,960 7,830 27,250 27,300 0 3,485 6,001 6,871 0 4,213 6,960 7,830 27,300 27,350 0 3,477 5,990 6,860 0 4,213 6,960 7,830 27,350 27,400 0 3,469 5,980 6,850 0 4,213 6,960 7,830 27,400 27,450 0 3,461 5,969 6,839 0 4,213 6,960 7,830 27,450 27,500 0 3,453 5,959 6,829 0 4,213 6,960 7,830 27,500 27,550 0 3,445 5,948 6,818 0 4,213 6,960 7,830 27,550 27,600 0 3,437 5,938 6,808 0 4,213 6,960 7,830 27,600 27,650 0 3,429 5,927 6,797 0 4,213 6,960 7,830 27,650 27,700 0 3,421 5,916 6,786 0 4,213 6,960 7,830 27,700 27,750 0 3,413 5,906 6,776 0 4,213 6,960 7,830 27,750 27,800 0 3,405 5,895 6,765 0 4,213 6,960 7,830 27,800 27,850 0 3,397 5,885 6,755 0 4,213 6,960 7,830 27,850 27,900 0 3,389 5,874 6,744 0 4,213 6,960 7,830 27,900 27,950 0 3,381 5,864 6,734 0 4,213 6,960 7,830 27,950 28,000 0 3,373 5,853 6,723 0 4,213 6,960 7,830 (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 3,365 5,843 6,713 0 4,213 6,960 7,830 28,050 28,100 0 3,357 5,832 6,702 0 4,213 6,960 7,830 28,100 28,150 0 3,349 5,822 6,692 0 4,213 6,960 7,830 28,150 28,200 0 3,341 5,811 6,681 0 4,213 6,960 7,830 28,200 28,250 0 3,333 5,801 6,671 0 4,213 6,960 7,830 28,250 28,300 0 3,325 5,790 6,660 0 4,213 6,960 7,830 28,300 28,350 0 3,317 5,780 6,650 0 4,213 6,960 7,830 28,350 28,400 0 3,309 5,769 6,639 0 4,213 6,960 7,830 28,400 28,450 0 3,301 5,759 6,629 0 4,213 6,960 7,830 28,450 28,500 0 3,293 5,748 6,618 0 4,213 6,960 7,830 28,500 28,550 0 3,285 5,737 6,607 0 4,213 6,960 7,830 28,550 28,600 0 3,277 5,727 6,597 0 4,213 6,960 7,830 28,600 28,650 0 3,269 5,716 6,586 0 4,213 6,960 7,830 28,650 28,700 0 3,261 5,706 6,576 0 4,213 6,960 7,830 28,700 28,750 0 3,253 5,695 6,565 0 4,213 6,960 7,830 28,750 28,800 0 3,245 5,685 6,555 0 4,213 6,960 7,830 28,800 28,850 0 3,237 5,674 6,544 0 4,213 6,960 7,830 28,850 28,900 0 3,229 5,664 6,534 0 4,213 6,960 7,830 28,900 28,950 0 3,221 5,653 6,523 0 4,213 6,960 7,830 28,950 29,000 0 3,213 5,643 6,513 0 4,213 6,960 7,830 29,000 29,050 0 3,205 5,632 6,502 0 4,213 6,960 7,830 29,050 29,100 0 3,197 5,622 6,492 0 4,213 6,960 7,830 29,100 29,150 0 3,189 5,611 6,481 0 4,213 6,960 7,830 29,150 29,200 0 3,181 5,601 6,471 0 4,213 6,960 7,830 29,200 29,250 0 3,174 5,590 6,460 0 4,213 6,960 7,830 29,250 29,300 0 3,166 5,580 6,450 0 4,213 6,960 7,830 29,300 29,350 0 3,158 5,569 6,439 0 4,213 6,960 7,830 29,350 29,400 0 3,150 5,558 6,428 0 4,213 6,960 7,830 29,400 29,450 0 3,142 5,548 6,418 0 4,213 6,960 7,830 29,450 29,500 0 3,134 5,537 6,407 0 4,213 6,960 7,830 29,500 29,550 0 3,126 5,527 6,397 0 4,213 6,960 7,830 29,550 29,600 0 3,118 5,516 6,386 0 4,213 6,960 7,830 29,600 29,650 0 3,110 5,506 6,376 0 4,213 6,960 7,830 29,650 29,700 0 3,102 5,495 6,365 0 4,207 6,953 7,823 29,700 29,750 0 3,094 5,485 6,355 0 4,199 6,942 7,812 29,750 29,800 0 3,086 5,474 6,344 0 4,191 6,932 7,802 29,800 29,850 0 3,078 5,464 6,334 0 4,183 6,921 7,791 29,850 29,900 0 3,070 5,453 6,323 0 4,175 6,911 7,781 29,900 29,950 0 3,062 5,443 6,313 0 4,167 6,900 7,770 29,950 30,000 0 3,054 5,432 6,302 0 4,159 6,889 7,759 30,000 30,050 0 3,046 5,422 6,292 0 4,151 6,879 7,749 30,050 30,100 0 3,038 5,411 6,281 0 4,143 6,868 7,738 30,100 30,150 0 3,030 5,401 6,271 0 4,135 6,858 7,728 30,150 30,200 0 3,022 5,390 6,260 0 4,128 6,847 7,717 30,200 30,250 0 3,014 5,379 6,249 0 4,120 6,837 7,707 30,250 30,300 0 3,006 5,369 6,239 0 4,112 6,826 7,696 30,300 30,350 0 2,998 5,358 6,228 0 4,104 6,816 7,686 30,350 30,400 0 2,990 5,348 6,218 0 4,096 6,805 7,675 30,400 30,450 0 2,982 5,337 6,207 0 4,088 6,795 7,665 30,450 30,500 0 2,974 5,327 6,197 0 4,080 6,784 7,654 30,500 30,550 0 2,966 5,316 6,186 0 4,072 6,774 7,644 30,550 30,600 0 2,958 5,306 6,176 0 4,064 6,763 7,633 30,600 30,650 0 2,950 5,295 6,165 0 4,056 6,753 7,623 30,650 30,700 0 2,942 5,285 6,155 0 4,048 6,742 7,612 30,700 30,750 0 2,934 5,274 6,144 0 4,040 6,731 7,601 30,750 30,800 0 2,926 5,264 6,134 0 4,032 6,721 7,591 30,800 30,850 0 2,918 5,253 6,123 0 4,024 6,710 7,580 30,850 30,900 0 2,910 5,243 6,113 0 4,016 6,700 7,570 30,900 30,950 0 2,902 5,232 6,102 0 4,008 6,689 7,559 30,950 31,000 0 2,894 5,221 6,091 0 4,000 6,679 7,549 31,000 31,050 0 2,886 5,211 6,081 0 3,992 6,668 7,538 31,050 31,100 0 2,878 5,200 6,070 0 3,984 6,658 7,528 31,100 31,150 0 2,870 5,190 6,060 0 3,976 6,647 7,517 31,150 31,200 0 2,862 5,179 6,049 0 3,968 6,637 7,507 ★ 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 $25,500 but less than $25,511, and you have no qualifying children who have valid * SSNs, your credit is $0.
If the amount you are looking up from the worksheet is $25,511 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.
50
(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 2,854 5,169 6,039 0 3,960 6,626 7,496 31,250 31,300 0 2,846 5,158 6,028 0 3,952 6,616 7,486 31,300 31,350 0 2,838 5,148 6,018 0 3,944 6,605 7,475 31,350 31,400 0 2,830 5,137 6,007 0 3,936 6,595 7,465 31,400 31,450 0 2,822 5,127 5,997 0 3,928 6,584 7,454 31,450 31,500 0 2,814 5,116 5,986 0 3,920 6,574 7,444 31,500 31,550 0 2,806 5,106 5,976 0 3,912 6,563 7,433 31,550 31,600 0 2,798 5,095 5,965 0 3,904 6,552 7,422 31,600 31,650 0 2,790 5,085 5,955 0 3,896 6,542 7,412 31,650 31,700 0 2,782 5,074 5,944 0 3,888 6,531 7,401 31,700 31,750 0 2,774 5,064 5,934 0 3,880 6,521 7,391 31,750 31,800 0 2,766 5,053 5,923 0 3,872 6,510 7,380 31,800 31,850 0 2,758 5,042 5,912 0 3,864 6,500 7,370 31,850 31,900 0 2,750 5,032 5,902 0 3,856 6,489 7,359 31,900 31,950 0 2,742 5,021 5,891 0 3,848 6,479 7,349 31,950 32,000 0 2,734 5,011 5,881 0 3,840 6,468 7,338 32,000 32,050 0 2,726 5,000 5,870 0 3,832 6,458 7,328 32,050 32,100 0 2,718 4,990 5,860 0 3,824 6,447 7,317 32,100 32,150 0 2,710 4,979 5,849 0 3,816 6,437 7,307 32,150 32,200 0 2,702 4,969 5,839 0 3,808 6,426 7,296 32,200 32,250 0 2,694 4,958 5,828 0 3,800 6,416 7,286 32,250 32,300 0 2,686 4,948 5,818 0 3,792 6,405 7,275 32,300 32,350 0 2,678 4,937 5,807 0 3,784 6,395 7,265 32,350 32,400 0 2,670 4,927 5,797 0 3,776 6,384 7,254 32,400 32,450 0 2,662 4,916 5,786 0 3,768 6,373 7,243 32,450 32,500 0 2,654 4,906 5,776 0 3,760 6,363 7,233 32,500 32,550 0 2,646 4,895 5,765 0 3,752 6,352 7,222 32,550 32,600 0 2,638 4,885 5,755 0 3,744 6,342 7,212 32,600 32,650 0 2,630 4,874 5,744 0 3,736 6,331 7,201 32,650 32,700 0 2,622 4,863 5,733 0 3,728 6,321 7,191 32,700 32,750 0 2,614 4,853 5,723 0 3,720 6,310 7,180 32,750 32,800 0 2,606 4,842 5,712 0 3,712 6,300 7,170 32,800 32,850 0 2,598 4,832 5,702 0 3,704 6,289 7,159 32,850 32,900 0 2,590 4,821 5,691 0 3,696 6,279 7,149 32,900 32,950 0 2,582 4,811 5,681 0 3,688 6,268 7,138 32,950 33,000 0 2,574 4,800 5,670 0 3,680 6,258 7,128 33,000 33,050 0 2,566 4,790 5,660 0 3,672 6,247 7,117 33,050 33,100 0 2,558 4,779 5,649 0 3,664 6,237 7,107 33,100 33,150 0 2,550 4,769 5,639 0 3,656 6,226 7,096 33,150 33,200 0 2,542 4,758 5,628 0 3,648 6,216 7,086 33,200 33,250 0 2,534 4,748 5,618 0 3,640 6,205 7,075 33,250 33,300 0 2,526 4,737 5,607 0 3,632 6,194 7,064 33,300 33,350 0 2,518 4,727 5,597 0 3,624 6,184 7,054 33,350 33,400 0 2,510 4,716 5,586 0 3,616 6,173 7,043 33,400 33,450 0 2,502 4,706 5,576 0 3,608 6,163 7,033 33,450 33,500 0 2,494 4,695 5,565 0 3,600 6,152 7,022 33,500 33,550 0 2,486 4,684 5,554 0 3,592 6,142 7,012 33,550 33,600 0 2,478 4,674 5,544 0 3,584 6,131 7,001 33,600 33,650 0 2,470 4,663 5,533 0 3,576 6,121 6,991 33,650 33,700 0 2,462 4,653 5,523 0 3,568 6,110 6,980 33,700 33,750 0 2,454 4,642 5,512 0 3,560 6,100 6,970 33,750 33,800 0 2,446 4,632 5,502 0 3,552 6,089 6,959 33,800 33,850 0 2,438 4,621 5,491 0 3,544 6,079 6,949 33,850 33,900 0 2,430 4,611 5,481 0 3,536 6,068 6,938 33,900 33,950 0 2,422 4,600 5,470 0 3,528 6,058 6,928 33,950 34,000 0 2,414 4,590 5,460 0 3,520 6,047 6,917 34,000 34,050 0 2,406 4,579 5,449 0 3,512 6,037 6,907 34,050 34,100 0 2,398 4,569 5,439 0 3,504 6,026 6,896 34,100 34,150 0 2,390 4,558 5,428 0 3,496 6,015 6,885 34,150 34,200 0 2,382 4,548 5,418 0 3,488 6,005 6,875 34,200 34,250 0 2,375 4,537 5,407 0 3,480 5,994 6,864 34,250 34,300 0 2,367 4,527 5,397 0 3,472 5,984 6,854 34,300 34,350 0 2,359 4,516 5,386 0 3,464 5,973 6,843 34,350 34,400 0 2,351 4,505 5,375 0 3,456 5,963 6,833 (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 2,343 4,495 5,365 0 3,448 5,952 6,822 34,450 34,500 0 2,335 4,484 5,354 0 3,440 5,942 6,812 34,500 34,550 0 2,327 4,474 5,344 0 3,432 5,931 6,801 34,550 34,600 0 2,319 4,463 5,333 0 3,424 5,921 6,791 34,600 34,650 0 2,311 4,453 5,323 0 3,416 5,910 6,780 34,650 34,700 0 2,303 4,442 5,312 0 3,408 5,900 6,770 34,700 34,750 0 2,295 4,432 5,302 0 3,400 5,889 6,759 34,750 34,800 0 2,287 4,421 5,291 0 3,392 5,879 6,749 34,800 34,850 0 2,279 4,411 5,281 0 3,384 5,868 6,738 34,850 34,900 0 2,271 4,400 5,270 0 3,376 5,858 6,728 34,900 34,950 0 2,263 4,390 5,260 0 3,368 5,847 6,717 34,950 35,000 0 2,255 4,379 5,249 0 3,360 5,836 6,706 35,000 35,050 0 2,247 4,369 5,239 0 3,352 5,826 6,696 35,050 35,100 0 2,239 4,358 5,228 0 3,344 5,815 6,685 35,100 35,150 0 2,231 4,348 5,218 0 3,336 5,805 6,675 35,150 35,200 0 2,223 4,337 5,207 0 3,329 5,794 6,664 35,200 35,250 0 2,215 4,326 5,196 0 3,321 5,784 6,654 35,250 35,300 0 2,207 4,316 5,186 0 3,313 5,773 6,643 35,300 35,350 0 2,199 4,305 5,175 0 3,305 5,763 6,633 35,350 35,400 0 2,191 4,295 5,165 0 3,297 5,752 6,622 35,400 35,450 0 2,183 4,284 5,154 0 3,289 5,742 6,612 35,450 35,500 0 2,175 4,274 5,144 0 3,281 5,731 6,601 35,500 35,550 0 2,167 4,263 5,133 0 3,273 5,721 6,591 35,550 35,600 0 2,159 4,253 5,123 0 3,265 5,710 6,580 35,600 35,650 0 2,151 4,242 5,112 0 3,257 5,700 6,570 35,650 35,700 0 2,143 4,232 5,102 0 3,249 5,689 6,559 35,700 35,750 0 2,135 4,221 5,091 0 3,241 5,678 6,548 35,750 35,800 0 2,127 4,211 5,081 0 3,233 5,668 6,538 35,800 35,850 0 2,119 4,200 5,070 0 3,225 5,657 6,527 35,850 35,900 0 2,111 4,190 5,060 0 3,217 5,647 6,517 35,900 35,950 0 2,103 4,179 5,049 0 3,209 5,636 6,506 35,950 36,000 0 2,095 4,168 5,038 0 3,201 5,626 6,496 36,000 36,050 0 2,087 4,158 5,028 0 3,193 5,615 6,485 36,050 36,100 0 2,079 4,147 5,017 0 3,185 5,605 6,475 36,100 36,150 0 2,071 4,137 5,007 0 3,177 5,594 6,464 36,150 36,200 0 2,063 4,126 4,996 0 3,169 5,584 6,454 36,200 36,250 0 2,055 4,116 4,986 0 3,161 5,573 6,443 36,250 36,300 0 2,047 4,105 4,975 0 3,153 5,563 6,433 36,300 36,350 0 2,039 4,095 4,965 0 3,145 5,552 6,422 36,350 36,400 0 2,031 4,084 4,954 0 3,137 5,542 6,412 36,400 36,450 0 2,023 4,074 4,944 0 3,129 5,531 6,401 36,450 36,500 0 2,015 4,063 4,933 0 3,121 5,521 6,391 36,500 36,550 0 2,007 4,053 4,923 0 3,113 5,510 6,380 36,550 36,600 0 1,999 4,042 4,912 0 3,105 5,499 6,369 36,600 36,650 0 1,991 4,032 4,902 0 3,097 5,489 6,359 36,650 36,700 0 1,983 4,021 4,891 0 3,089 5,478 6,348 36,700 36,750 0 1,975 4,011 4,881 0 3,081 5,468 6,338 36,750 36,800 0 1,967 4,000 4,870 0 3,073 5,457 6,327 36,800 36,850 0 1,959 3,989 4,859 0 3,065 5,447 6,317 36,850 36,900 0 1,951 3,979 4,849 0 3,057 5,436 6,306 36,900 36,950 0 1,943 3,968 4,838 0 3,049 5,426 6,296 36,950 37,000 0 1,935 3,958 4,828 0 3,041 5,415 6,285 37,000 37,050 0 1,927 3,947 4,817 0 3,033 5,405 6,275 37,050 37,100 0 1,919 3,937 4,807 0 3,025 5,394 6,264 37,100 37,150 0 1,911 3,926 4,796 0 3,017 5,384 6,254 37,150 37,200 0 1,903 3,916 4,786 0 3,009 5,373 6,243 37,200 37,250 0 1,895 3,905 4,775 0 3,001 5,363 6,233 37,250 37,300 0 1,887 3,895 4,765 0 2,993 5,352 6,222 37,300 37,350 0 1,879 3,884 4,754 0 2,985 5,342 6,212 37,350 37,400 0 1,871 3,874 4,744 0 2,977 5,331 6,201 37,400 37,450 0 1,863 3,863 4,733 0 2,969 5,320 6,190 37,450 37,500 0 1,855 3,853 4,723 0 2,961 5,310 6,180 37,500 37,550 0 1,847 3,842 4,712 0 2,953 5,299 6,169 37,550 37,600 0 1,839 3,832 4,702 0 2,945 5,289 6,159 ★ 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)
51
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 1,831 3,821 4,691 0 2,937 5,278 6,148 37,650 37,700 0 1,823 3,810 4,680 0 2,929 5,268 6,138 37,700 37,750 0 1,815 3,800 4,670 0 2,921 5,257 6,127 37,750 37,800 0 1,807 3,789 4,659 0 2,913 5,247 6,117 37,800 37,850 0 1,799 3,779 4,649 0 2,905 5,236 6,106 37,850 37,900 0 1,791 3,768 4,638 0 2,897 5,226 6,096 37,900 37,950 0 1,783 3,758 4,628 0 2,889 5,215 6,085 37,950 38,000 0 1,775 3,747 4,617 0 2,881 5,205 6,075 38,000 38,050 0 1,767 3,737 4,607 0 2,873 5,194 6,064 38,050 38,100 0 1,759 3,726 4,596 0 2,865 5,184 6,054 38,100 38,150 0 1,751 3,716 4,586 0 2,857 5,173 6,043 38,150 38,200 0 1,743 3,705 4,575 0 2,849 5,163 6,033 38,200 38,250 0 1,735 3,695 4,565 0 2,841 5,152 6,022 38,250 38,300 0 1,727 3,684 4,554 0 2,833 5,141 6,011 38,300 38,350 0 1,719 3,674 4,544 0 2,825 5,131 6,001 38,350 38,400 0 1,711 3,663 4,533 0 2,817 5,120 5,990 38,400 38,450 0 1,703 3,653 4,523 0 2,809 5,110 5,980 38,450 38,500 0 1,695 3,642 4,512 0 2,801 5,099 5,969 38,500 38,550 0 1,687 3,631 4,501 0 2,793 5,089 5,959 38,550 38,600 0 1,679 3,621 4,491 0 2,785 5,078 5,948 38,600 38,650 0 1,671 3,610 4,480 0 2,777 5,068 5,938 38,650 38,700 0 1,663 3,600 4,470 0 2,769 5,057 5,927 38,700 38,750 0 1,655 3,589 4,459 0 2,761 5,047 5,917 38,750 38,800 0 1,647 3,579 4,449 0 2,753 5,036 5,906 38,800 38,850 0 1,639 3,568 4,438 0 2,745 5,026 5,896 38,850 38,900 0 1,631 3,558 4,428 0 2,737 5,015 5,885 38,900 38,950 0 1,623 3,547 4,417 0 2,729 5,005 5,875 38,950 39,000 0 1,615 3,537 4,407 0 2,721 4,994 5,864 39,000 39,050 0 1,607 3,526 4,396 0 2,713 4,984 5,854 39,050 39,100 0 1,599 3,516 4,386 0 2,705 4,973 5,843 39,100 39,150 0 1,591 3,505 4,375 0 2,697 4,962 5,832 39,150 39,200 0 1,583 3,495 4,365 0 2,689 4,952 5,822 39,200 39,250 0 1,576 3,484 4,354 0 2,681 4,941 5,811 39,250 39,300 0 1,568 3,474 4,344 0 2,673 4,931 5,801 39,300 39,350 0 1,560 3,463 4,333 0 2,665 4,920 5,790 39,350 39,400 0 1,552 3,452 4,322 0 2,657 4,910 5,780 39,400 39,450 0 1,544 3,442 4,312 0 2,649 4,899 5,769 39,450 39,500 0 1,536 3,431 4,301 0 2,641 4,889 5,759 39,500 39,550 0 1,528 3,421 4,291 0 2,633 4,878 5,748 39,550 39,600 0 1,520 3,410 4,280 0 2,625 4,868 5,738 39,600 39,650 0 1,512 3,400 4,270 0 2,617 4,857 5,727 39,650 39,700 0 1,504 3,389 4,259 0 2,609 4,847 5,717 39,700 39,750 0 1,496 3,379 4,249 0 2,601 4,836 5,706 39,750 39,800 0 1,488 3,368 4,238 0 2,593 4,826 5,696 39,800 39,850 0 1,480 3,358 4,228 0 2,585 4,815 5,685 39,850 39,900 0 1,472 3,347 4,217 0 2,577 4,805 5,675 39,900 39,950 0 1,464 3,337 4,207 0 2,569 4,794 5,664 39,950 40,000 0 1,456 3,326 4,196 0 2,561 4,783 5,653 40,000 40,050 0 1,448 3,316 4,186 0 2,553 4,773 5,643 40,050 40,100 0 1,440 3,305 4,175 0 2,545 4,762 5,632 40,100 40,150 0 1,432 3,295 4,165 0 2,537 4,752 5,622 40,150 40,200 0 1,424 3,284 4,154 0 2,530 4,741 5,611 40,200 40,250 0 1,416 3,273 4,143 0 2,522 4,731 5,601 40,250 40,300 0 1,408 3,263 4,133 0 2,514 4,720 5,590 40,300 40,350 0 1,400 3,252 4,122 0 2,506 4,710 5,580 40,350 40,400 0 1,392 3,242 4,112 0 2,498 4,699 5,569 40,400 40,450 0 1,384 3,231 4,101 0 2,490 4,689 5,559 40,450 40,500 0 1,376 3,221 4,091 0 2,482 4,678 5,548 40,500 40,550 0 1,368 3,210 4,080 0 2,474 4,668 5,538 40,550 40,600 0 1,360 3,200 4,070 0 2,466 4,657 5,527 40,600 40,650 0 1,352 3,189 4,059 0 2,458 4,647 5,517 40,650 40,700 0 1,344 3,179 4,049 0 2,450 4,636 5,506 40,700 40,750 0 1,336 3,168 4,038 0 2,442 4,625 5,495 40,750 40,800 0 1,328 3,158 4,028 0 2,434 4,615 5,485 (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 1,320 3,147 4,017 0 2,426 4,604 5,474 40,850 40,900 0 1,312 3,137 4,007 0 2,418 4,594 5,464 40,900 40,950 0 1,304 3,126 3,996 0 2,410 4,583 5,453 40,950 41,000 0 1,296 3,115 3,985 0 2,402 4,573 5,443 41,000 41,050 0 1,288 3,105 3,975 0 2,394 4,562 5,432 41,050 41,100 0 1,280 3,094 3,964 0 2,386 4,552 5,422 41,100 41,150 0 1,272 3,084 3,954 0 2,378 4,541 5,411 41,150 41,200 0 1,264 3,073 3,943 0 2,370 4,531 5,401 41,200 41,250 0 1,256 3,063 3,933 0 2,362 4,520 5,390 41,250 41,300 0 1,248 3,052 3,922 0 2,354 4,510 5,380 41,300 41,350 0 1,240 3,042 3,912 0 2,346 4,499 5,369 41,350 41,400 0 1,232 3,031 3,901 0 2,338 4,489 5,359 41,400 41,450 0 1,224 3,021 3,891 0 2,330 4,478 5,348 41,450 41,500 0 1,216 3,010 3,880 0 2,322 4,468 5,338 41,500 41,550 0 1,208 3,000 3,870 0 2,314 4,457 5,327 41,550 41,600 0 1,200 2,989 3,859 0 2,306 4,446 5,316 41,600 41,650 0 1,192 2,979 3,849 0 2,298 4,436 5,306 41,650 41,700 0 1,184 2,968 3,838 0 2,290 4,425 5,295 41,700 41,750 0 1,176 2,958 3,828 0 2,282 4,415 5,285 41,750 41,800 0 1,168 2,947 3,817 0 2,274 4,404 5,274 41,800 41,850 0 1,160 2,936 3,806 0 2,266 4,394 5,264 41,850 41,900 0 1,152 2,926 3,796 0 2,258 4,383 5,253 41,900 41,950 0 1,144 2,915 3,785 0 2,250 4,373 5,243 41,950 42,000 0 1,136 2,905 3,775 0 2,242 4,362 5,232 42,000 42,050 0 1,128 2,894 3,764 0 2,234 4,352 5,222 42,050 42,100 0 1,120 2,884 3,754 0 2,226 4,341 5,211 42,100 42,150 0 1,112 2,873 3,743 0 2,218 4,331 5,201 42,150 42,200 0 1,104 2,863 3,733 0 2,210 4,320 5,190 42,200 42,250 0 1,096 2,852 3,722 0 2,202 4,310 5,180 42,250 42,300 0 1,088 2,842 3,712 0 2,194 4,299 5,169 42,300 42,350 0 1,080 2,831 3,701 0 2,186 4,289 5,159 42,350 42,400 0 1,072 2,821 3,691 0 2,178 4,278 5,148 42,400 42,450 0 1,064 2,810 3,680 0 2,170 4,267 5,137 42,450 42,500 0 1,056 2,800 3,670 0 2,162 4,257 5,127 42,500 42,550 0 1,048 2,789 3,659 0 2,154 4,246 5,116 42,550 42,600 0 1,040 2,779 3,649 0 2,146 4,236 5,106 42,600 42,650 0 1,032 2,768 3,638 0 2,138 4,225 5,095 42,650 42,700 0 1,024 2,757 3,627 0 2,130 4,215 5,085 42,700 42,750 0 1,016 2,747 3,617 0 2,122 4,204 5,074 42,750 42,800 0 1,008 2,736 3,606 0 2,114 4,194 5,064 42,800 42,850 0 1,000 2,726 3,596 0 2,106 4,183 5,053 42,850 42,900 0 992 2,715 3,585 0 2,098 4,173 5,043 42,900 42,950 0 984 2,705 3,575 0 2,090 4,162 5,032 42,950 43,000 0 976 2,694 3,564 0 2,082 4,152 5,022 43,000 43,050 0 968 2,684 3,554 0 2,074 4,141 5,011 43,050 43,100 0 960 2,673 3,543 0 2,066 4,131 5,001 43,100 43,150 0 952 2,663 3,533 0 2,058 4,120 4,990 43,150 43,200 0 944 2,652 3,522 0 2,050 4,110 4,980 43,200 43,250 0 936 2,642 3,512 0 2,042 4,099 4,969 43,250 43,300 0 928 2,631 3,501 0 2,034 4,088 4,958 43,300 43,350 0 920 2,621 3,491 0 2,026 4,078 4,948 43,350 43,400 0 912 2,610 3,480 0 2,018 4,067 4,937 43,400 43,450 0 904 2,600 3,470 0 2,010 4,057 4,927 43,450 43,500 0 896 2,589 3,459 0 2,002 4,046 4,916 43,500 43,550 0 888 2,578 3,448 0 1,994 4,036 4,906 43,550 43,600 0 880 2,568 3,438 0 1,986 4,025 4,895 43,600 43,650 0 872 2,557 3,427 0 1,978 4,015 4,885 43,650 43,700 0 864 2,547 3,417 0 1,970 4,004 4,874 43,700 43,750 0 856 2,536 3,406 0 1,962 3,994 4,864 43,750 43,800 0 848 2,526 3,396 0 1,954 3,983 4,853 43,800 43,850 0 840 2,515 3,385 0 1,946 3,973 4,843 43,850 43,900 0 832 2,505 3,375 0 1,938 3,962 4,832 43,900 43,950 0 824 2,494 3,364 0 1,930 3,952 4,822 43,950 44,000 0 816 2,484 3,354 0 1,922 3,941 4,811 ★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
52
(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 0 808 2,473 3,343 0 1,914 3,931 4,801 44,050 44,100 0 800 2,463 3,333 0 1,906 3,920 4,790 44,100 44,150 0 792 2,452 3,322 0 1,898 3,909 4,779 44,150 44,200 0 784 2,442 3,312 0 1,890 3,899 4,769 44,200 44,250 0 777 2,431 3,301 0 1,882 3,888 4,758 44,250 44,300 0 769 2,421 3,291 0 1,874 3,878 4,748 44,300 44,350 0 761 2,410 3,280 0 1,866 3,867 4,737 44,350 44,400 0 753 2,399 3,269 0 1,858 3,857 4,727 44,400 44,450 0 745 2,389 3,259 0 1,850 3,846 4,716 44,450 44,500 0 737 2,378 3,248 0 1,842 3,836 4,706 44,500 44,550 0 729 2,368 3,238 0 1,834 3,825 4,695 44,550 44,600 0 721 2,357 3,227 0 1,826 3,815 4,685 44,600 44,650 0 713 2,347 3,217 0 1,818 3,804 4,674 44,650 44,700 0 705 2,336 3,206 0 1,810 3,794 4,664 44,700 44,750 0 697 2,326 3,196 0 1,802 3,783 4,653 44,750 44,800 0 689 2,315 3,185 0 1,794 3,773 4,643 44,800 44,850 0 681 2,305 3,175 0 1,786 3,762 4,632 44,850 44,900 0 673 2,294 3,164 0 1,778 3,752 4,622 44,900 44,950 0 665 2,284 3,154 0 1,770 3,741 4,611 44,950 45,000 0 657 2,273 3,143 0 1,762 3,730 4,600 45,000 45,050 0 649 2,263 3,133 0 1,754 3,720 4,590 45,050 45,100 0 641 2,252 3,122 0 1,746 3,709 4,579 45,100 45,150 0 633 2,242 3,112 0 1,738 3,699 4,569 45,150 45,200 0 625 2,231 3,101 0 1,731 3,688 4,558 45,200 45,250 0 617 2,220 3,090 0 1,723 3,678 4,548 45,250 45,300 0 609 2,210 3,080 0 1,715 3,667 4,537 45,300 45,350 0 601 2,199 3,069 0 1,707 3,657 4,527 45,350 45,400 0 593 2,189 3,059 0 1,699 3,646 4,516 45,400 45,450 0 585 2,178 3,048 0 1,691 3,636 4,506 45,450 45,500 0 577 2,168 3,038 0 1,683 3,625 4,495 45,500 45,550 0 569 2,157 3,027 0 1,675 3,615 4,485 45,550 45,600 0 561 2,147 3,017 0 1,667 3,604 4,474 45,600 45,650 0 553 2,136 3,006 0 1,659 3,594 4,464 45,650 45,700 0 545 2,126 2,996 0 1,651 3,583 4,453 45,700 45,750 0 537 2,115 2,985 0 1,643 3,572 4,442 45,750 45,800 0 529 2,105 2,975 0 1,635 3,562 4,432 45,800 45,850 0 521 2,094 2,964 0 1,627 3,551 4,421 45,850 45,900 0 513 2,084 2,954 0 1,619 3,541 4,411 45,900 45,950 0 505 2,073 2,943 0 1,611 3,530 4,400 45,950 46,000 0 497 2,062 2,932 0 1,603 3,520 4,390 46,000 46,050 0 489 2,052 2,922 0 1,595 3,509 4,379 46,050 46,100 0 481 2,041 2,911 0 1,587 3,499 4,369 46,100 46,150 0 473 2,031 2,901 0 1,579 3,488 4,358 46,150 46,200 0 465 2,020 2,890 0 1,571 3,478 4,348 46,200 46,250 0 457 2,010 2,880 0 1,563 3,467 4,337 46,250 46,300 0 449 1,999 2,869 0 1,555 3,457 4,327 46,300 46,350 0 441 1,989 2,859 0 1,547 3,446 4,316 46,350 46,400 0 433 1,978 2,848 0 1,539 3,436 4,306 46,400 46,450 0 425 1,968 2,838 0 1,531 3,425 4,295 46,450 46,500 0 417 1,957 2,827 0 1,523 3,415 4,285 46,500 46,550 0 409 1,947 2,817 0 1,515 3,404 4,274 46,550 46,600 0 401 1,936 2,806 0 1,507 3,393 4,263 46,600 46,650 0 393 1,926 2,796 0 1,499 3,383 4,253 46,650 46,700 0 385 1,915 2,785 0 1,491 3,372 4,242 46,700 46,750 0 377 1,905 2,775 0 1,483 3,362 4,232 46,750 46,800 0 369 1,894 2,764 0 1,475 3,351 4,221 46,800 46,850 0 361 1,883 2,753 0 1,467 3,341 4,211 46,850 46,900 0 353 1,873 2,743 0 1,459 3,330 4,200 46,900 46,950 0 345 1,862 2,732 0 1,451 3,320 4,190 46,950 47,000 0 337 1,852 2,722 0 1,443 3,309 4,179 47,000 47,050 0 329 1,841 2,711 0 1,435 3,299 4,169 47,050 47,100 0 321 1,831 2,701 0 1,427 3,288 4,158 47,100 47,150 0 313 1,820 2,690 0 1,419 3,278 4,148 47,150 47,200 0 305 1,810 2,680 0 1,411 3,267 4,137 (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 47,200 47,250 0 297 1,799 2,669 0 1,403 3,257 4,127 47,250 47,300 0 289 1,789 2,659 0 1,395 3,246 4,116 47,300 47,350 0 281 1,778 2,648 0 1,387 3,236 4,106 47,350 47,400 0 273 1,768 2,638 0 1,379 3,225 4,095 47,400 47,450 0 265 1,757 2,627 0 1,371 3,214 4,084 47,450 47,500 0 257 1,747 2,617 0 1,363 3,204 4,074 47,500 47,550 0 249 1,736 2,606 0 1,355 3,193 4,063 47,550 47,600 0 241 1,726 2,596 0 1,347 3,183 4,053 47,600 47,650 0 233 1,715 2,585 0 1,339 3,172 4,042 47,650 47,700 0 225 1,704 2,574 0 1,331 3,162 4,032 47,700 47,750 0 217 1,694 2,564 0 1,323 3,151 4,021 47,750 47,800 0 209 1,683 2,553 0 1,315 3,141 4,011 47,800 47,850 0 201 1,673 2,543 0 1,307 3,130 4,000 47,850 47,900 0 193 1,662 2,532 0 1,299 3,120 3,990 47,900 47,950 0 185 1,652 2,522 0 1,291 3,109 3,979 47,950 48,000 0 177 1,641 2,511 0 1,283 3,099 3,969 48,000 48,050 0 169 1,631 2,501 0 1,275 3,088 3,958 48,050 48,100 0 161 1,620 2,490 0 1,267 3,078 3,948 48,100 48,150 0 153 1,610 2,480 0 1,259 3,067 3,937 48,150 48,200 0 145 1,599 2,469 0 1,251 3,057 3,927 48,200 48,250 0 137 1,589 2,459 0 1,243 3,046 3,916 48,250 48,300 0 129 1,578 2,448 0 1,235 3,035 3,905 48,300 48,350 0 121 1,568 2,438 0 1,227 3,025 3,895 48,350 48,400 0 113 1,557 2,427 0 1,219 3,014 3,884 48,400 48,450 0 105 1,547 2,417 0 1,211 3,004 3,874 48,450 48,500 0 97 1,536 2,406 0 1,203 2,993 3,863 48,500 48,550 0 89 1,525 2,395 0 1,195 2,983 3,853 48,550 48,600 0 81 1,515 2,385 0 1,187 2,972 3,842 48,600 48,650 0 73 1,504 2,374 0 1,179 2,962 3,832 48,650 48,700 0 65 1,494 2,364 0 1,171 2,951 3,821 48,700 48,750 0 57 1,483 2,353 0 1,163 2,941 3,811 48,750 48,800 0 49 1,473 2,343 0 1,155 2,930 3,800 48,800 48,850 0 41 1,462 2,332 0 1,147 2,920 3,790 48,850 48,900 0 33 1,452 2,322 0 1,139 2,909 3,779 48,900 48,950 0 25 1,441 2,311 0 1,131 2,899 3,769 48,950 49,000 0 17 1,431 2,301 0 1,123 2,888 3,758 49,000 49,050 0 9 1,420 2,290 0 1,115 2,878 3,748 49,050 49,100 0 * 1,410 2,280 0 1,107 2,867 3,737 49,100 49,150 0 0 1,399 2,269 0 1,099 2,856 3,726 49,150 49,200 0 0 1,389 2,259 0 1,091 2,846 3,716 49,200 49,250 0 0 1,378 2,248 0 1,083 2,835 3,705 49,250 49,300 0 0 1,368 2,238 0 1,075 2,825 3,695 49,300 49,350 0 0 1,357 2,227 0 1,067 2,814 3,684 49,350 49,400 0 0 1,346 2,216 0 1,059 2,804 3,674 49,400 49,450 0 0 1,336 2,206 0 1,051 2,793 3,663 49,450 49,500 0 0 1,325 2,195 0 1,043 2,783 3,653 49,500 49,550 0 0 1,315 2,185 0 1,035 2,772 3,642 49,550 49,600 0 0 1,304 2,174 0 1,027 2,762 3,632 49,600 49,650 0 0 1,294 2,164 0 1,019 2,751 3,621 49,650 49,700 0 0 1,283 2,153 0 1,011 2,741 3,611 49,700 49,750 0 0 1,273 2,143 0 1,003 2,730 3,600 49,750 49,800 0 0 1,262 2,132 0 995 2,720 3,590 49,800 49,850 0 0 1,252 2,122 0 987 2,709 3,579 49,850 49,900 0 0 1,241 2,111 0 979 2,699 3,569 49,900 49,950 0 0 1,231 2,101 0 971 2,688 3,558 49,950 50,000 0 0 1,220 2,090 0 963 2,677 3,547 50,000 50,050 0 0 1,210 2,080 0 955 2,667 3,537 50,050 50,100 0 0 1,199 2,069 0 947 2,656 3,526 50,100 50,150 0 0 1,189 2,059 0 939 2,646 3,516 50,150 50,200 0 0 1,178 2,048 0 932 2,635 3,505 50,200 50,250 0 0 1,167 2,037 0 924 2,625 3,495 50,250 50,300 0 0 1,157 2,027 0 916 2,614 3,484 50,300 50,350 0 0 1,146 2,016 0 908 2,604 3,474 50,350 50,400 0 0 1,136 2,006 0 900 2,593 3,463 ★ 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 $49,050 but less than $49,084, and you have one qualifying child who has a valid SSN,

• your credit is $3.

If the amount you are looking up from the worksheet is $49,084 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.
(Continued)
53
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 50,400 50,450 0 0 1,125 1,995 0 892 2,583 3,453 50,450 50,500 0 0 1,115 1,985 0 884 2,572 3,442 50,500 50,550 0 0 1,104 1,974 0 876 2,562 3,432 50,550 50,600 0 0 1,094 1,964 0 868 2,551 3,421 50,600 50,650 0 0 1,083 1,953 0 860 2,541 3,411 50,650 50,700 0 0 1,073 1,943 0 852 2,530 3,400 50,700 50,750 0 0 1,062 1,932 0 844 2,519 3,389 50,750 50,800 0 0 1,052 1,922 0 836 2,509 3,379 50,800 50,850 0 0 1,041 1,911 0 828 2,498 3,368 50,850 50,900 0 0 1,031 1,901 0 820 2,488 3,358 50,900 50,950 0 0 1,020 1,890 0 812 2,477 3,347 50,950 51,000 0 0 1,009 1,879 0 804 2,467 3,337 51,000 51,050 0 0 999 1,869 0 796 2,456 3,326 51,050 51,100 0 0 988 1,858 0 788 2,446 3,316 51,100 51,150 0 0 978 1,848 0 780 2,435 3,305 51,150 51,200 0 0 967 1,837 0 772 2,425 3,295 51,200 51,250 0 0 957 1,827 0 764 2,414 3,284 51,250 51,300 0 0 946 1,816 0 756 2,404 3,274 51,300 51,350 0 0 936 1,806 0 748 2,393 3,263 51,350 51,400 0 0 925 1,795 0 740 2,383 3,253 51,400 51,450 0 0 915 1,785 0 732 2,372 3,242 51,450 51,500 0 0 904 1,774 0 724 2,362 3,232 51,500 51,550 0 0 894 1,764 0 716 2,351 3,221 51,550 51,600 0 0 883 1,753 0 708 2,340 3,210 51,600 51,650 0 0 873 1,743 0 700 2,330 3,200 51,650 51,700 0 0 862 1,732 0 692 2,319 3,189 51,700 51,750 0 0 852 1,722 0 684 2,309 3,179 51,750 51,800 0 0 841 1,711 0 676 2,298 3,168 51,800 51,850 0 0 830 1,700 0 668 2,288 3,158 51,850 51,900 0 0 820 1,690 0 660 2,277 3,147 51,900 51,950 0 0 809 1,679 0 652 2,267 3,137 51,950 52,000 0 0 799 1,669 0 644 2,256 3,126 52,000 52,050 0 0 788 1,658 0 636 2,246 3,116 52,050 52,100 0 0 778 1,648 0 628 2,235 3,105 52,100 52,150 0 0 767 1,637 0 620 2,225 3,095 52,150 52,200 0 0 757 1,627 0 612 2,214 3,084 52,200 52,250 0 0 746 1,616 0 604 2,204 3,074 52,250 52,300 0 0 736 1,606 0 596 2,193 3,063 52,300 52,350 0 0 725 1,595 0 588 2,183 3,053 52,350 52,400 0 0 715 1,585 0 580 2,172 3,042 52,400 52,450 0 0 704 1,574 0 572 2,161 3,031 52,450 52,500 0 0 694 1,564 0 564 2,151 3,021 52,500 52,550 0 0 683 1,553 0 556 2,140 3,010 52,550 52,600 0 0 673 1,543 0 548 2,130 3,000 52,600 52,650 0 0 662 1,532 0 540 2,119 2,989 52,650 52,700 0 0 651 1,521 0 532 2,109 2,979 52,700 52,750 0 0 641 1,511 0 524 2,098 2,968 52,750 52,800 0 0 630 1,500 0 516 2,088 2,958 52,800 52,850 0 0 620 1,490 0 508 2,077 2,947 52,850 52,900 0 0 609 1,479 0 500 2,067 2,937 52,900 52,950 0 0 599 1,469 0 492 2,056 2,926 52,950 53,000 0 0 588 1,458 0 484 2,046 2,916 53,000 53,050 0 0 578 1,448 0 476 2,035 2,905 53,050 53,100 0 0 567 1,437 0 468 2,025 2,895 53,100 53,150 0 0 557 1,427 0 460 2,014 2,884 53,150 53,200 0 0 546 1,416 0 452 2,004 2,874 (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 53,200 53,250 0 0 536 1,406 0 444 1,993 2,863 53,250 53,300 0 0 525 1,395 0 436 1,982 2,852 53,300 53,350 0 0 515 1,385 0 428 1,972 2,842 53,350 53,400 0 0 504 1,374 0 420 1,961 2,831 53,400 53,450 0 0 494 1,364 0 412 1,951 2,821 53,450 53,500 0 0 483 1,353 0 404 1,940 2,810 53,500 53,550 0 0 472 1,342 0 396 1,930 2,800 53,550 53,600 0 0 462 1,332 0 388 1,919 2,789 53,600 53,650 0 0 451 1,321 0 380 1,909 2,779 53,650 53,700 0 0 441 1,311 0 372 1,898 2,768 53,700 53,750 0 0 430 1,300 0 364 1,888 2,758 53,750 53,800 0 0 420 1,290 0 356 1,877 2,747 53,800 53,850 0 0 409 1,279 0 348 1,867 2,737 53,850 53,900 0 0 399 1,269 0 340 1,856 2,726 53,900 53,950 0 0 388 1,258 0 332 1,846 2,716 53,950 54,000 0 0 378 1,248 0 324 1,835 2,705 54,000 54,050 0 0 367 1,237 0 316 1,825 2,695 54,050 54,100 0 0 357 1,227 0 308 1,814 2,684 54,100 54,150 0 0 346 1,216 0 300 1,803 2,673 54,150 54,200 0 0 336 1,206 0 292 1,793 2,663 54,200 54,250 0 0 325 1,195 0 284 1,782 2,652 54,250 54,300 0 0 315 1,185 0 276 1,772 2,642 54,300 54,350 0 0 304 1,174 0 268 1,761 2,631 54,350 54,400 0 0 293 1,163 0 260 1,751 2,621 54,400 54,450 0 0 283 1,153 0 252 1,740 2,610 54,450 54,500 0 0 272 1,142 0 244 1,730 2,600 54,500 54,550 0 0 262 1,132 0 236 1,719 2,589 54,550 54,600 0 0 251 1,121 0 228 1,709 2,579 54,600 54,650 0 0 241 1,111 0 220 1,698 2,568 54,650 54,700 0 0 230 1,100 0 212 1,688 2,558 54,700 54,750 0 0 220 1,090 0 204 1,677 2,547 54,750 54,800 0 0 209 1,079 0 196 1,667 2,537 54,800 54,850 0 0 199 1,069 0 188 1,656 2,526 54,850 54,900 0 0 188 1,058 0 180 1,646 2,516 54,900 54,950 0 0 178 1,048 0 172 1,635 2,505 54,950 55,000 0 0 167 1,037 0 164 1,624 2,494 55,000 55,050 0 0 157 1,027 0 156 1,614 2,484 55,050 55,100 0 0 146 1,016 0 148 1,603 2,473 55,100 55,150 0 0 136 1,006 0 140 1,593 2,463 55,150 55,200 0 0 125 995 0 133 1,582 2,452 55,200 55,250 0 0 114 984 0 125 1,572 2,442 55,250 55,300 0 0 104 974 0 117 1,561 2,431 55,300 55,350 0 0 93 963 0 109 1,551 2,421 55,350 55,400 0 0 83 953 0 101 1,540 2,410 55,400 55,450 0 0 72 942 0 93 1,530 2,400 55,450 55,500 0 0 62 932 0 85 1,519 2,389 55,500 55,550 0 0 51 921 0 77 1,509 2,379 55,550 55,600 0 0 41 911 0 69 1,498 2,368 55,600 55,650 0 0 30 900 0 61 1,488 2,358 55,650 55,700 0 0 20 890 0 53 1,477 2,347 55,700 55,750 0 0 9 879 0 45 1,466 2,336 55,750 55,800 0 0 * 869 0 37 1,456 2,326 55,800 55,850 0 0 0 858 0 29 1,445 2,315 55,850 55,900 0 0 0 848 0 21 1,435 2,305 55,900 55,950 0 0 0 837 0 13 1,424 2,294 55,950 56,000 0 0 0 826 0 5 1,414 2,284 ★ 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 $55,750 but less than $55,768, and you have two qualifying children who have valid * SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $55,768 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.
54
(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 56,000 56,050 0 0 0 816 0 * 1,403 2,273 56,050 56,100 0 0 0 805 0 0 1,393 2,263 56,100 56,150 0 0 0 795 0 0 1,382 2,252 56,150 56,200 0 0 0 784 0 0 1,372 2,242 56,200 56,250 0 0 0 774 0 0 1,361 2,231 56,250 56,300 0 0 0 763 0 0 1,351 2,221 56,300 56,350 0 0 0 753 0 0 1,340 2,210 56,350 56,400 0 0 0 742 0 0 1,330 2,200 56,400 56,450 0 0 0 732 0 0 1,319 2,189 56,450 56,500 0 0 0 721 0 0 1,309 2,179 56,500 56,550 0 0 0 711 0 0 1,298 2,168 56,550 56,600 0 0 0 700 0 0 1,287 2,157 56,600 56,650 0 0 0 690 0 0 1,277 2,147 56,650 56,700 0 0 0 679 0 0 1,266 2,136 56,700 56,750 0 0 0 669 0 0 1,256 2,126 56,750 56,800 0 0 0 658 0 0 1,245 2,115 56,800 56,850 0 0 0 647 0 0 1,235 2,105 56,850 56,900 0 0 0 637 0 0 1,224 2,094 56,900 56,950 0 0 0 626 0 0 1,214 2,084 56,950 57,000 0 0 0 616 0 0 1,203 2,073 57,000 57,050 0 0 0 605 0 0 1,193 2,063 57,050 57,100 0 0 0 595 0 0 1,182 2,052 57,100 57,150 0 0 0 584 0 0 1,172 2,042 57,150 57,200 0 0 0 574 0 0 1,161 2,031 57,200 57,250 0 0 0 563 0 0 1,151 2,021 57,250 57,300 0 0 0 553 0 0 1,140 2,010 57,300 57,350 0 0 0 542 0 0 1,130 2,000 57,350 57,400 0 0 0 532 0 0 1,119 1,989 57,400 57,450 0 0 0 521 0 0 1,108 1,978 57,450 57,500 0 0 0 511 0 0 1,098 1,968 57,500 57,550 0 0 0 500 0 0 1,087 1,957 57,550 57,600 0 0 0 490 0 0 1,077 1,947 57,600 57,650 0 0 0 479 0 0 1,066 1,936 57,650 57,700 0 0 0 468 0 0 1,056 1,926 57,700 57,750 0 0 0 458 0 0 1,045 1,915 57,750 57,800 0 0 0 447 0 0 1,035 1,905 57,800 57,850 0 0 0 437 0 0 1,024 1,894 57,850 57,900 0 0 0 426 0 0 1,014 1,884 57,900 57,950 0 0 0 416 0 0 1,003 1,873 57,950 58,000 0 0 0 405 0 0 993 1,863 58,000 58,050 0 0 0 395 0 0 982 1,852 58,050 58,100 0 0 0 384 0 0 972 1,842 58,100 58,150 0 0 0 374 0 0 961 1,831 58,150 58,200 0 0 0 363 0 0 951 1,821 58,200 58,250 0 0 0 353 0 0 940 1,810 58,250 58,300 0 0 0 342 0 0 929 1,799 58,300 58,350 0 0 0 332 0 0 919 1,789 58,350 58,400 0 0 0 321 0 0 908 1,778 58,400 58,450 0 0 0 311 0 0 898 1,768 58,450 58,500 0 0 0 300 0 0 887 1,757 58,500 58,550 0 0 0 289 0 0 877 1,747 58,550 58,600 0 0 0 279 0 0 866 1,736 58,600 58,650 0 0 0 268 0 0 856 1,726 58,650 58,700 0 0 0 258 0 0 845 1,715 58,700 58,750 0 0 0 247 0 0 835 1,705 58,750 58,800 0 0 0 237 0 0 824 1,694 (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 58,800 58,850 0 0 0 226 0 0 814 1,684 58,850 58,900 0 0 0 216 0 0 803 1,673 58,900 58,950 0 0 0 205 0 0 793 1,663 58,950 59,000 0 0 0 195 0 0 782 1,652 59,000 59,050 0 0 0 184 0 0 772 1,642 59,050 59,100 0 0 0 174 0 0 761 1,631 59,100 59,150 0 0 0 163 0 0 750 1,620 59,150 59,200 0 0 0 153 0 0 740 1,610 59,200 59,250 0 0 0 142 0 0 729 1,599 59,250 59,300 0 0 0 132 0 0 719 1,589 59,300 59,350 0 0 0 121 0 0 708 1,578 59,350 59,400 0 0 0 110 0 0 698 1,568 59,400 59,450 0 0 0 100 0 0 687 1,557 59,450 59,500 0 0 0 89 0 0 677 1,547 59,500 59,550 0 0 0 79 0 0 666 1,536 59,550 59,600 0 0 0 68 0 0 656 1,526 59,600 59,650 0 0 0 58 0 0 645 1,515 59,650 59,700 0 0 0 47 0 0 635 1,505 59,700 59,750 0 0 0 37 0 0 624 1,494 59,750 59,800 0 0 0 26 0 0 614 1,484 59,800 59,850 0 0 0 16 0 0 603 1,473 59,850 59,900 0 0 0 0 0 593 1,463 59,900 59,950 0 0 0 0 0 0 582 1,452 59,950 60,000 0 0 0 0 0 0 571 1,441 60,000 60,050 0 0 0 0 0 0 561 1,431 60,050 60,100 0 0 0 0 0 0 550 1,420 60,100 60,150 0 0 0 0 0 0 540 1,410 60,150 60,200 0 0 0 0 0 0 529 1,399 60,200 60,250 0 0 0 0 0 0 519 1,389 60,250 60,300 0 0 0 0 0 0 508 1,378 60,300 60,350 0 0 0 0 0 0 498 1,368 60,350 60,400 0 0 0 0 0 0 487 1,357 60,400 60,450 0 0 0 0 0 0 477 1,347 60,450 60,500 0 0 0 0 0 0 466 1,336 60,500 60,550 0 0 0 0 0 0 456 1,326 60,550 60,600 0 0 0 0 0 0 445 1,315 60,600 60,650 0 0 0 0 0 0 435 1,305 60,650 60,700 0 0 0 0 0 0 424 1,294 60,700 60,750 0 0 0 0 0 0 413 1,283 60,750 60,800 0 0 0 0 0 0 403 1,273 60,800 60,850 0 0 0 0 0 0 392 1,262 60,850 60,900 0 0 0 0 0 0 382 1,252 60,900 60,950 0 0 0 0 0 0 371 1,241 60,950 61,000 0 0 0 0 0 0 361 1,231 61,000 61,050 0 0 0 0 0 0 350 1,220 61,050 61,100 0 0 0 0 0 0 340 1,210 61,100 61,150 0 0 0 0 0 0 329 1,199 61,150 61,200 0 0 0 0 0 0 319 1,189 61,200 61,250 0 0 0 0 0 0 308 1,178 61,250 61,300 0 0 0 0 0 0 298 1,168 61,300 61,350 0 0 0 0 0 0 287 1,157 61,350 61,400 0 0 0 0 0 0 277 1,147 61,400 61,450 0 0 0 0 0 0 266 1,136 61,450 61,500 0 0 0 0 0 0 256 1,126 61,500 61,550 0 0 0 0 0 0 245 1,115 61,550 61,600 0 0 0 0 0 0 234 1,104 ★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
If the amount you are looking up from the worksheet is at least $56,000 but less than $56,004, and you have one qualifying child who has a valid SSN,

• your credit is $0.

If the amount you are looking up from the worksheet is $56,004 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.
If the amount you are looking up from the worksheet is at least $59,850 but less than $59,899, and you have three qualifying children who have valid SSNs, your credit is $5.
If the amount you are looking up from the worksheet is $59,899 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.
(Continued)
55
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 61,600 61,650 0 0 0 0 0 0 224 1,094 61,650 61,700 0 0 0 0 0 0 213 1,083 61,700 61,750 0 0 0 0 0 0 203 1,073 61,750 61,800 0 0 0 0 0 0 192 1,062 61,800 61,850 0 0 0 0 0 0 182 1,052 61,850 61,900 0 0 0 0 0 0 171 1,041 61,900 61,950 0 0 0 0 0 0 161 1,031 61,950 62,000 0 0 0 0 0 0 150 1,020 62,000 62,050 0 0 0 0 0 0 140 1,010 62,050 62,100 0 0 0 0 0 0 129 999 62,100 62,150 0 0 0 0 0 0 119 989 62,150 62,200 0 0 0 0 0 0 108 978 62,200 62,250 0 0 0 0 0 0 98 968 62,250 62,300 0 0 0 0 0 0 87 957 62,300 62,350 0 0 0 0 0 0 77 947 62,350 62,400 0 0 0 0 0 0 66 936 62,400 62,450 0 0 0 0 0 0 55 925 62,450 62,500 0 0 0 0 0 0 45 915 62,500 62,550 0 0 0 0 0 0 34 904 62,550 62,600 0 0 0 0 0 0 24 894 62,600 62,650 0 0 0 0 0 0 13 883 62,650 62,700 0 0 0 0 0 0 * 873 62,700 62,750 0 0 0 0 0 0 0 862 62,750 62,800 0 0 0 0 0 0 0 852 62,800 62,850 0 0 0 0 0 0 0 841 62,850 62,900 0 0 0 0 0 0 0 831 62,900 62,950 0 0 0 0 0 0 0 820 62,950 63,000 0 0 0 0 0 0 0 810 63,000 63,050 0 0 0 0 0 0 0 799 63,050 63,100 0 0 0 0 0 0 0 789 63,100 63,150 0 0 0 0 0 0 0 778 63,150 63,200 0 0 0 0 0 0 0 768 63,200 63,250 0 0 0 0 0 0 0 757 63,250 63,300 0 0 0 0 0 0 0 746 63,300 63,350 0 0 0 0 0 0 0 736 63,350 63,400 0 0 0 0 0 0 0 725 63,400 63,450 0 0 0 0 0 0 0 715 63,450 63,500 0 0 0 0 0 0 0 704 63,500 63,550 0 0 0 0 0 0 0 694 63,550 63,600 0 0 0 0 0 0 0 683 63,600 63,650 0 0 0 0 0 0 0 673 63,650 63,700 0 0 0 0 0 0 0 662 63,700 63,750 0 0 0 0 0 0 0 652 63,750 63,800 0 0 0 0 0 0 0 641 63,800 63,850 0 0 0 0 0 0 0 631 63,850 63,900 0 0 0 0 0 0 0 620 63,900 63,950 0 0 0 0 0 0 0 610 63,950 64,000 0 0 0 0 0 0 0 599 64,000 64,050 0 0 0 0 0 0 0 589 64,050 64,100 0 0 0 0 0 0 0 578 64,100 64,150 0 0 0 0 0 0 0 567 64,150 64,200 0 0 0 0 0 0 0 557 64,200 64,250 0 0 0 0 0 0 0 546 64,250 64,300 0 0 0 0 0 0 0 536 64,300 64,350 0 0 0 0 0 0 0 525 64,350 64,400 0 0 0 0 0 0 0 515 (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 64,400 64,450 0 0 0 0 0 0 0 504 64,450 64,500 0 0 0 0 0 0 0 494 64,500 64,550 0 0 0 0 0 0 0 483 64,550 64,600 0 0 0 0 0 0 0 473 64,600 64,650 0 0 0 0 0 0 0 462 64,650 64,700 0 0 0 0 0 0 0 452 64,700 64,750 0 0 0 0 0 0 0 441 64,750 64,800 0 0 0 0 0 0 0 431 64,800 64,850 0 0 0 0 0 0 0 420 64,850 64,900 0 0 0 0 0 0 0 410 64,900 64,950 0 0 0 0 0 0 0 399 64,950 65,000 0 0 0 0 0 0 0 388 65,000 65,050 0 0 0 0 0 0 0 378 65,050 65,100 0 0 0 0 0 0 0 367 65,100 65,150 0 0 0 0 0 0 0 357 65,150 65,200 0 0 0 0 0 0 0 346 65,200 65,250 0 0 0 0 0 0 0 336 65,250 65,300 0 0 0 0 0 0 0 325 65,300 65,350 0 0 0 0 0 0 0 315 65,350 65,400 0 0 0 0 0 0 0 304 65,400 65,450 0 0 0 0 0 0 0 294 65,450 65,500 0 0 0 0 0 0 0 283 65,500 65,550 0 0 0 0 0 0 0 273 65,550 65,600 0 0 0 0 0 0 0 262 65,600 65,650 0 0 0 0 0 0 0 252 65,650 65,700 0 0 0 0 0 0 0 241 65,700 65,750 0 0 0 0 0 0 0 230 65,750 65,800 0 0 0 0 0 0 0 220 65,800 65,850 0 0 0 0 0 0 0 209 65,850 65,900 0 0 0 0 0 0 0 199 65,900 65,950 0 0 0 0 0 0 0 188 65,950 66,000 0 0 0 0 0 0 0 178 66,000 66,050 0 0 0 0 0 0 0 167 66,050 66,100 0 0 0 0 0 0 0 157 66,100 66,150 0 0 0 0 0 0 0 146 66,150 66,200 0 0 0 0 0 0 0 136 66,200 66,250 0 0 0 0 0 0 0 125 66,250 66,300 0 0 0 0 0 0 0 115 66,300 66,350 0 0 0 0 0 0 0 104 66,350 66,400 0 0 0 0 0 0 0 94 66,400 66,450 0 0 0 0 0 0 0 83 66,450 66,500 0 0 0 0 0 0 0 73 66,500 66,550 0 0 0 0 0 0 0 62 66,550 66,600 0 0 0 0 0 0 0 51 66,600 66,650 0 0 0 0 0 0 0 41 66,650 66,700 0 0 0 0 0 0 0 30 66,700 66,750 0 0 0 0 0 0 0 20 66,750 66,800 0 0 0 0 0 0 0 9 66,800 66,850 0 0 0 0 0 0 0 ★ 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 $62,650 but less than $62,688, and you have two qualifying children who have valid * SSNs, your credit is $4.
If the amount you are looking up from the worksheet is $62,688 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.
If the amount you are looking up from the worksheet is at least $66,800 but less than $66,819, and you have three qualifying children who have valid SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $66,819 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.
56

# Line 28

Additional Child Tax Credit
See Schedule 8812 (Form 1040) and its instructions for information on figuring and claiming any additional child tax credit that you may qualify to claim. If you are claiming the additional child tax credit, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR.
Form 8862, who must file. You must file Form 8862 to claim the additional child tax credit if your child tax credit (refundable or nonrefundable depending on the tax year), additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2024 return to claim the credit for 2024. Don't file Form 8862 if you filed Form 8862 for 2023 and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.
If you claim the additional child
! tax credit even though you aren't eligible and it is 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 claim the additional child tax credit even though you aren’t eligible and it is later determined that you fraudulently claimed the credit, you won't be allowed to take the child tax credit, the credit for other dependents, or the additional child tax credit for 10 years. You may also have to pay penalties.
Refunds for returns claiming the additional child tax credit TIP can't be issued before mid-February 2025. This delay applies to the entire refund, not just the portion associated with the additional child tax credit.

# Line 29

American Opportunity
Credit
If you meet the requirements to claim an education credit (see the instructions for Schedule 3, line 3), enter on line 29 the amount, if any, from Form 8863, line 8.
You may be able to increase an education credit and reduce your total tax or increase your tax refund if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income. See Pub. 970 and the Instructions for Form 8863 for more information.
Form 8862 required. You must file
Form 8862 to claim the American opportunity credit if your American opportunity credit for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2024 return to claim the credit for 2024. Don't file Form 8862 if you filed Form 8862 for 2023 and the American opportunity credit was allowed for that year. See Form 8862 and its instructions for details.
If you claim the American 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 claim the American opportunity credit even though you aren't eligible and it is determined that you fraudulently claimed the credit, you won't be allowed to take the credit for 10 years.
You may also have to pay penalties.

# Line 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).
57
Have your 2024 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund.
Where's My Refund will provide a personalized refund date as soon as the IRS processes your tax return and approves your refund.
Claiming a refund for a deceased taxpayer. If you are filing a joint return with your deceased spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.
Effect of refund on benefits. Any refund you receive can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.
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, savings, health savings, brokerage or other similar account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:

• Complete lines 35b through 35d (if you want your refund deposited to only one account), or 58
• Check the box on line 35a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account.

If you don’t want your refund directly deposited to your account, don’t check the box on line 35a. Draw a line through the boxes on lines 35b and 35d. We will send you a check instead.
Account must be in your name. Don’t request a deposit of your refund to an account that isn't in your name, such as your tax return preparer’s account. Although you may owe your tax return preparer a fee for preparing your return, don’t have any part of your refund deposited into the preparer's account to pay the fee.
The number of refunds that can be directly deposited to a single account or prepaid debit card is limited to three a year. After this limit is reached, paper checks will be sent instead. Learn more at IRS.gov/DepositLimit.
Why Use Direct Deposit?

• You get your refund faster by direct deposit than you do by check.
• Payment is more secure. There is no check that can get lost or stolen.
• It is more convenient. You don’t have to make a trip to the bank to deposit your check.
• It saves tax dollars. It costs the government less to refund by direct deposit.
• It's proven itself. Nearly 98% of social security and veterans' benefits are sent electronically using direct deposit.

If you file a joint return and
! check the box on line 35a and attach Form 8888 or fill in lines
CAUTION
35b through 35d, your spouse may get at least part of the refund.
IRA. You can have your refund (or part of it) directly deposited to a traditional IRA or Roth IRA, but not a SIMPLE
IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian won't accept a deposit for 2024). If you don’t, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2024 return during 2025 and don’t notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2025. If you designate your deposit to be for 2024, you must verify that the deposit was actually made to the account by the due date of the return (not counting extensions). If the deposit isn't made by that date, the deposit isn't an IRA contribution for 2024. In that case, you must file an amended 2024 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.
You and your spouse, if filing
! jointly, each may be able to contribute up to $7,000 ($8,000 CAUTION if age 50 or older at the end of 2024) to a traditional IRA or Roth IRA for 2024.
You may owe an additional tax if your contributions exceed these limits, and the limits may be lower depending on your compensation and income. For more information on IRA contributions, see Pub. 590-A.
For more information on IRAs, see
Pub. 590-A and Pub. 590-B.
Form 8888. You can have your refund directly deposited into more than one account. For more information, see the Form 8888 instructions.
Your refund can be split and directly deposited into up to three TIP different accounts in your name on Form 8888.

# 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

1. C. and M. Keys would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.

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

• The routing number on a deposit slip is different from the routing number on your checks,
• Your deposit is to a savings account that doesn't allow you to write checks, or

Sample Check—Lines 35b Through 35d

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

# Line 35c

Check the appropriate box for the type
C. KEYS
M. KEYS
123 Pear Lane
Anyplace, MI 00000
PAY TO THE
1234
15-0000/0000
SAMPLE of account. Don’t check more than one box. If the deposit is to an account such ORDER OF $ DOLLARS
Account as an IRA, health savings account, bro-Routing number kerage account, or other similar account, number
ANYPLACE BANK
Anyplace, MI 00000
Do not include
(line 35d) ask your financial institution whether you should check the “Checking” or “Savings” box. You must check the cor-(line 35b) For the check number.
|:250250025|:202020"’86". 1234 rect box to ensure your deposit is accepted.
The routing and account numbers may be in different places on your check.

# 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.
• 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.
CAUTION
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 2025
Estimated Tax
Enter on line 36 the amount, if any, of the overpayment on line 34 you want applied to your 2025 estimated tax. We will apply this amount to your account unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.
This election to apply part or
! all of the amount overpaid to your 2025 estimated tax can't CAUTION be changed later.
Amount You Owe
To avoid interest and penalties, pay your taxes in full by the due TIP date of your return (not including extensions)—April 15, 2025, for most taxpayers. You don’t have to pay if line 37 is under $1.
Include any estimated tax penalty from line 38 in the amount you enter on line 37. Don’t include any estimated payments for 2025 in this payment. Instead, make the estimated payment separately.
Bad check or payment. The penalty for writing a bad check to the IRS is $25 or 2% of the check, whichever is more.
However, if the amount of the check is less than $25, the penalty equals the amount of the check. This also applies to other forms of payment if the IRS doesn’t receive the funds. Use Tax Topic 206.

# Line 37

Amount You Owe
The IRS offers several payment options.
You can pay online, by phone, mobile device, cash, check, or money order. Go to IRS.gov/Payments for payment options.
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/ 59
Payments. You can pay using any of the following methods.

• Your Online Account. You can make tax payments through your online account, including balance payments, estimated tax payments, or other types.

You can also see your payment history and other tax records there. Go to IRS.gov/Account.

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

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

• Electronic Funds Withdrawal

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

• Online Payment Agreement. If you can’t pay in full by the due date of your tax return, you can apply for an online monthly installment agreement at IRS.gov/OPA. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. A user fee is charged.
• Electronic Federal Tax Payment System (EFTPS). Allows you to pay your taxes online or by phone directly from your checking or savings account.

There is no fee for this service. You must be enrolled either online or have an enrollment form mailed to you. See EFTPS under Pay by Phone, later.
Pay by Phone
Paying by phone is another safe and secure method of paying electronically.
Use one of the following methods: (1) call one of the debit or credit card service providers, or (2) use the Electronic Federal Tax Payment System (EFTPS) to pay directly from your checking or savings account.
Debit or credit card. Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.
60
ACI Payments, Inc.
888-UPAY-TAXTM
(888-872-9829) fed.acipayonline.com
Link2Gov Corporation
888-PAY-1040TM
(888-729-1040) www.PAY1040.com
EFTPS. To get more information about
EFTPS or to enroll in EFTPS, visit
EFTPS.gov or call 800-555-4477. To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number or 800-733-4829. Additional information about EFTPS is also available in Pub. 966.
Pay by Mobile Device
To pay through your mobile device, download the IRS2Go app.
Pay by Cash
You can pay your taxes in cash. To find out about the different cash payment methods, go to IRS.gov/PayCash. Don’t send cash payments through the mail.
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 “2024 Form 1040” or “2024 Form 1040-SR” and your name, address, daytime phone number, and social security number (SSN) on your payment and attach Form 1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/Form1040V. If you are filing a joint return, enter the SSN shown first on your tax return.
To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Don’t use dashes or lines (for example, don’t enter “$ XXX–” or “$ XXXxx/100”).
Mail your 2024 tax return, payment, and Form 1040-V to the address shown on the form that applies to you. If you e-filed your return, but choose to make a payment through the mail, mail your 2024 payment and Form 1040-V to the address shown on the form that applies to you.
Notice to taxpayers presenting checks. When you provide a check as payment, you authorize us either to use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day we receive your payment, and you won’t receive your check back from your financial institution.
No checks of $100 million or more accepted. The IRS can’t accept a single check (including a cashier’s check) for amounts of $100,000,000 ($100 million) or more. If you are sending $100 million or more by check, you’ll need to spread the payment over 2 or more checks with each check made out for an amount less than $100 million. This limit doesn’t apply to other methods of payment (such as electronic payments). Please consider a method of payment other than check if the amount of the payment is over $100 million.
What if You Can't Pay?
If you can't pay the full amount shown on line 37 when you file, you can ask for:

• An installment agreement, or
• An extension of time to pay.

Installment agreement. Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by the due date of your return (not counting extensions)—April 15, 2025, for most people. You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.
To ask for an installment agreement, you can apply online or use Form 9465.
To apply online, go to IRS.gov/OPA.
Extension of time to pay. If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by the due date of your return (not counting extensions)—April 15, 2025, for most people. An extension generally won't be granted for more than 6 months. You will be charged interest on the tax not paid by April 15, 2025. You must pay the tax before the extension runs out. If you do not pay the tax by the extended due date, penalties and interest will be imposed until taxes are paid in full. For the most up-to-date information on Form 1127, go to IRS.gov/Form1127.

# Line 38

Estimated Tax Penalty
You may owe this penalty if:

• Line 37 is at least $1,000 and it is more than 10% of the tax shown on your return, or
• You didn't pay enough estimated tax by any of the due dates. This is true even if you are due a refund.

For most people, the “tax shown on your return” is the amount on your 2024 Form 1040 or 1040-SR, line 24, minus the total of any amounts shown on lines 27, 28, and 29; Schedule 3, lines 9 and 12; and Forms 8828, 4137, 5329 (Parts III through IX only), and 8919. Also subtract from line 24 any:

• Tax on an excess parachute payment,
• Excise tax on insider stock compensation of an expatriated corporation,
• Uncollected social security and

Medicare or RRTA tax on tips or group-term life insurance,

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

When figuring the amount on line 24, include household employment taxes only if line 25d is more than zero or you would owe the penalty even if you didn't include those taxes.
Exception. You won't owe the penalty if your 2023 tax return was for a tax year of 12 full months and either of the following applies.

1. You had no tax shown on your

2023 return and you were a U.S. citizen or resident for all of 2023.

1. The total of lines 25d, 26, and

Schedule 3, line 11, on your 2024 return is at least 100% of the tax shown on your 2023 return (110% of that amount if you aren't in the business of farming or fishing, and your adjusted gross income (AGI) shown on your 2023 return was more than $150,000 (more than $75,000 if married filing separately for 2024)). Your estimated tax payments for 2024 must have been made on time and for the required amount.
For most people, the “tax shown on your 2023 return” is the amount on your 2023 Form 1040 or 1040-SR, line 24, minus the total of any amounts shown on lines 27, 28, and 29; Schedule 3, lines 9 and 12; Schedule H, lines 8e and 8f; and Forms 8828, 4137, 5329 (Parts III through IX only), and 8919. Also subtract from line 24 any:

• Tax on an excess parachute payment,
• Excise tax on insider stock compensation of an expatriated corporation,
• Uncollected social security and

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

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

When figuring the amount on line 24, include household employment taxes only if line 25d is more than zero or you would have owed the estimated tax penalty for 2023 even if you didn't include those taxes.
If the Exception just described doesn't apply, see the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.
Figuring the Penalty
If you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishers).
Enter any penalty on line 38. Add the penalty to any tax due and enter the total on line 37.
However, if you have an overpayment on line 34, subtract the penalty from the amount you would otherwise enter on line 35a or line 36. Lines 35a, 36, and 38 must equal line 34.
If the penalty is more than the overpayment on line 34, enter -0- on lines 35a and 36. Then, subtract line 34 from line 38 and enter the result on line 37.
Don’t file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.
Because Form 2210 is complicated, you can leave line 38 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.
There are situations where the IRS can't figure your penalty for you and you must file Form 2210. See Form 2210 for details.
Third Party Designee
If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2024 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also enter the designee's name, phone number, and any five digits the designee chooses as their personal identification number (PIN).
If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return.
You are also authorizing the designee to:

• Give the IRS any information that is missing from your return;
• Call the IRS for information about the processing of your return or the status of your refund or payment(s);
• Receive copies of notices or transcripts related to your return, upon request; and
• Respond to certain IRS notices about math errors, offsets, and return preparation.

You aren't authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947.
This authorization will automatically end no later than the due date (not counting extensions) for filing your 2025 tax return. This is April 15, 2026, for most people.
61
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.

1. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return with your spouse who died in 2024, see Death of a Taxpayer, earlier.

Court-Appointed
Conservator, Guardian, or
Other Fiduciary
If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040 or 1040-SR, sign your name for the individual and file Form 56.
Child's Return
If your child can't sign their return, either parent can sign the child's name in the space provided. Then, enter “By (your signature), parent for minor child.”
Requirements for a Paper
Return
You must handwrite your signature on your return if you file it on paper. Digital, electronic, or typed-font signatures are not valid signatures for Forms 1040 or 1040-SR filed on paper.
Requirements for an
Electronic Return
The requirements for signing an electronic return will be different depending on whether you use tax software or a tax practitioner. If you are filing electronically using Direct File, you should follow the instructions provided to you by Direct File for how to sign your electronic return. Otherwise, to file your return electronically, you must sign the return electronically using a personal iden-62 tification number (PIN) and provide the information described below. If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN.
If we issued you an identity protection personal identification number (IP
PIN) (as described in more detail next), all six digits of your 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 IPPIN 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 are no papers to sign and nothing to mail—not even your Form(s) W-2.
Your electronic return signed with a
Self-Select PIN is considered a validly signed return only when it includes your PIN, last name, date of birth, IPPIN, if applicable, and your adjusted gross income (AGI) from your originally filed 2023 federal income tax return, if applicable. If you're filing jointly, your electronic return must also include your spouse's PIN, last name, date of birth, IP PIN, if applicable, and AGI, if applicable, in order to be considered validly signed. (You, and your spouse if filing jointly, may each use your own prior-year PIN to verify your identity if you filed electronically last year. If you use your prior-year PIN or enter your IP PIN, you are not required to enter your prior-year AGI. The prior-year PIN is the five-digit PIN you used to electronically sign your 2023 return.) If you need your AGI from your originally filed 2023 federal income tax return, and you don’t have your 2023 income tax return, you can access your transcript through your online account at IRS.gov/Account. You can also go to IRS.gov/Transcript or call the IRS at 800-908-9946 to get a free transcript of your return. Don’t use your AGI from an amended return (Form 1040-X) or a math error correction made by the IRS.
AGI is the amount shown on your 2023
Form 1040 or 1040-SR, line 11.
For more information, go to IRS.gov/
Efile.
You can't use the Self-Select
!
PIN method if you are a first-time filer under age 16 at CAUTION the end of 2024.
Practitioner PIN. The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your
PIN. Your electronic return is considered a validly signed return only when it includes your PIN, last name, date of birth, and 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.

1. To apply for an IPPIN, go to

IRS.gov/IPPIN and use the Get an IP
PIN tool.
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 2025.
CAUTION
Use this IPPIN on your 2024 return as well as any prior-year returns you file in 2025.
If you are filing a joint return and both taxpayers receive an IPPIN, enter both IP PINs in the spaces provided.
If you need more information, including how to retrieve your IPPIN online, go to IRS.gov/IPPIN. If you’re unable to retrieve your IPPIN online, you can call 800-908-4490.
Phone Number and Email
Address
You have the option of entering your phone number and email address in the spaces provided. There will be no effect on the processing of your return if you choose not to enter this information.
Note that the IRS initiates most contacts through regular mail delivered by the United States Postal Service.
For information on how to report phone scams or unsolicited emails claiming to be from the IRS, see Secure Your Tax Records From Identity Theft, later.
Paid Preparer Must
Sign Your Return
Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number
(PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but doesn't charge you shouldn’t sign your return.
If your paid preparer is self-employed, then they should check the “self-employed” checkbox.
Assemble Your
Return
Assemble any schedules and forms behind Form 1040 or 1040-SR in order of the “Attachment Sequence No.” shown in the upper-right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. File your return, schedules, and other attachments on standard size paper. Cutting the paper may cause problems in processing your return.
Don’t attach correspondence or other items unless required to do so. Attach Forms W-2 and 2439 to Form 1040 or 1040-SR. If you received a Form W-2c (a corrected Form W-2), attach your original Forms W-2 and any Forms W-2c. Attach Forms W-2G and 1099-R to Form 1040 or 1040-SR if tax was withheld.
63
See the instructions for line 16 to see if you must use the
2024
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 is 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 2,795 2,563 2,795 2,696 $25,300-25,350 taxable income line. Next, they find the column for 25,250 25,300 2,801 2,569 2,801 2,702 25,300 25,350 2,807 2,807 2,708 2,575 married filing jointly and read down the column. The amount shown 25,350 25,400 2,813 2,581 2,813 2,714 where the taxable income line and filing status column meet is $2,575. This is the tax amount they should enter in the entry space on Form 1040, line 16.
If line 15
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.

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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 1,033 1,033 1,033 1,033 738 738 738 10,350 10,400 1,038 1,038 1,038 1,038 743 743 743 10,400 10,450 1,043 1,043 1,043 1,043 748 748 748 10,450 10,500 1,048 1,048 1,048 1,048 753 753 753 10,500 10,550 1,053 1,053 1,053 1,053 758 758 758 10,550 10,600 1,058 1,058 1,058 1,058 763 763 763 10,600 10,650 1,063 1,063 1,063 1,063 768 768 768 10,650 10,700 1,068 1,068 1,068 1,068 773 773 773 10,700 10,750 1,073 1,073 1,073 1,073 778 778 778 10,750 10,800 1,078 1,078 1,078 1,078 783 783 783 10,800 10,850 1,083 1,083 1,083 1,083 788 788 788 10,850 10,900 1,088 1,088 1,088 1,088 793 793 793 10,900 10,950 1,093 1,093 1,093 1,093 798 798 798 10,950 11,000 1,098 1,098 1,098 1,098 11,000 803 803 803 11,000 11,050 1,103 1,103 1,103 1,103 808 808 808 11,050 11,100 1,108 1,108 1,108 1,108 813 813 813 11,100 11,150 1,113 1,113 1,113 1,113 818 818 818 11,150 11,200 1,118 1,118 1,118 1,118 823 823 823 11,200 11,250 1,123 1,123 1,123 1,123 828 828 828 11,250 11,300 1,128 1,128 1,128 1,128 833 833 833 11,300 11,350 1,133 1,133 1,133 1,133 838 838 838 11,350 11,400 1,138 1,138 1,138 1,138 843 843 843 11,400 11,450 1,143 1,143 1,143 1,143 848 848 848 11,450 11,500 1,148 1,148 1,148 1,148 853 853 853 11,500 11,550 1,153 1,153 1,153 1,153 858 858 858 11,550 11,600 1,158 1,158 1,158 1,158 863 863 863 11,600 11,650 1,163 1,163 1,163 1,163 868 868 868 11,650 11,700 1,169 1,168 1,169 1,168 873 873 873 11,700 11,750 1,175 1,173 1,175 1,173 878 878 878 11,750 11,800 1,181 1,178 1,181 1,178 883 883 883 11,800 11,850 1,187 1,183 1,187 1,183 888 888 888 11,850 11,900 1,193 1,188 1,193 1,188 893 893 893 11,900 11,950 1,199 1,193 1,199 1,193 898 898 898 11,950 12,000 1,205 1,198 1,205 1,198
(Continued)
65
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 1,211 1,203 1,211 1,203 15,000 15,050 1,571 12,050 12,100 1,217 1,208 1,217 1,208 15,050 15,100 1,577 12,100 12,150 1,223 1,213 1,223 1,213 15,100 15,150 1,583 12,150 12,200 1,229 1,218 1,229 1,218 15,150 15,200 1,589 12,200 12,250 1,235 1,223 1,235 1,223 15,200 15,250 1,595 12,250 12,300 1,241 1,228 1,241 1,228 15,250 15,300 1,601 12,300 12,350 1,247 1,233 1,247 1,233 15,300 15,350 1,607 12,350 12,400 1,253 1,238 1,253 1,238 15,350 15,400 1,613 12,400 12,450 1,259 1,243 1,259 1,243 15,400 15,450 1,619 12,450 12,500 1,265 1,248 1,265 1,248 15,450 15,500 1,625 12,500 12,550 1,271 1,253 1,271 1,253 15,500 15,550 1,631 12,550 12,600 1,277 1,258 1,277 1,258 15,550 15,600 1,637 12,600 12,650 1,283 1,263 1,283 1,263 15,600 15,650 1,643 12,650 12,700 1,289 1,268 1,289 1,268 15,650 15,700 1,649 12,700 12,750 1,295 1,273 1,295 1,273 15,700 15,750 1,655 12,750 12,800 1,301 1,278 1,301 1,278 15,750 15,800 1,661 12,800 12,850 1,307 1,283 1,307 1,283 15,800 15,850 1,667 12,850 12,900 1,313 1,288 1,313 1,288 15,850 15,900 1,673 12,900 12,950 1,319 1,293 1,319 1,293 15,900 15,950 1,679 12,950 13,000 1,325 1,298 1,325 1,298 15,950 16,000 1,685 13,000 16,000 13,000 13,050 1,331 1,303 1,331 1,303 16,000 16,050 1,691 13,050 13,100 1,337 1,308 1,337 1,308 16,050 16,100 1,697 13,100 13,150 1,343 1,313 1,343 1,313 16,100 16,150 1,703 13,150 13,200 1,349 1,318 1,349 1,318 16,150 16,200 1,709 13,200 13,250 1,355 1,323 1,355 1,323 16,200 16,250 1,715 13,250 13,300 1,361 1,328 1,361 1,328 16,250 16,300 1,721 13,300 13,350 1,367 1,333 1,367 1,333 16,300 16,350 1,727 13,350 13,400 1,373 1,338 1,373 1,338 16,350 16,400 1,733 13,400 13,450 1,379 1,343 1,379 1,343 16,400 16,450 1,739 13,450 13,500 1,385 1,348 1,385 1,348 16,450 16,500 1,745 13,500 13,550 1,391 1,353 1,391 1,353 16,500 16,550 1,751 13,550 13,600 1,397 1,358 1,397 1,358 16,550 16,600 1,757 13,600 13,650 1,403 1,363 1,403 1,363 16,600 16,650 1,763 13,650 13,700 1,409 1,368 1,409 1,368 16,650 16,700 1,769 13,700 13,750 1,415 1,373 1,415 1,373 16,700 16,750 1,775 13,750 13,800 1,421 1,378 1,421 1,378 16,750 16,800 1,781 13,800 13,850 1,427 1,383 1,427 1,383 16,800 16,850 1,787 13,850 13,900 1,433 1,388 1,433 1,388 16,850 16,900 1,793 13,900 13,950 1,439 1,393 1,439 1,393 16,900 16,950 1,799 13,950 14,000 1,445 1,398 1,445 1,398 16,950 17,000 1,805 14,000 17,000 14,000 14,050 1,451 1,403 1,451 1,403 17,000 17,050 1,811 14,050 14,100 1,457 1,408 1,457 1,408 17,050 17,100 1,817 14,100 14,150 1,463 1,413 1,463 1,413 17,100 17,150 1,823 14,150 14,200 1,469 1,418 1,469 1,418 17,150 17,200 1,829 14,200 14,250 1,475 1,423 1,475 1,423 17,200 17,250 1,835 14,250 14,300 1,481 1,428 1,481 1,428 17,250 17,300 1,841 14,300 14,350 1,487 1,433 1,487 1,433 17,300 17,350 1,847 14,350 14,400 1,493 1,438 1,493 1,438 17,350 17,400 1,853 14,400 14,450 1,499 1,443 1,499 1,443 17,400 17,450 1,859 14,450 14,500 1,505 1,448 1,505 1,448 17,450 17,500 1,865 14,500 14,550 1,511 1,453 1,511 1,453 17,500 17,550 1,871 14,550 14,600 1,517 1,458 1,517 1,458 17,550 17,600 1,877 14,600 14,650 1,523 1,463 1,523 1,463 17,600 17,650 1,883 14,650 14,700 1,529 1,468 1,529 1,468 17,650 17,700 1,889 14,700 14,750 1,535 1,473 1,535 1,473 17,700 17,750 1,895 14,750 14,800 1,541 1,478 1,541 1,478 17,750 17,800 1,901 14,800 14,850 1,547 1,483 1,547 1,483 17,800 17,850 1,907 14,850 14,900 1,553 1,488 1,553 1,488 17,850 17,900 1,913 14,900 14,950 1,559 1,493 1,559 1,493 17,900 17,950 1,919 14,950 15,000 1,565 1,498 1,565 1,498 17,950 18,000 1,925

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

66
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 1,571 1,503 18,000 18,050 1,931 1,803 1,931 1,832 1,508 1,577 1,508 18,050 18,100 1,937 1,808 1,937 1,838 1,513 1,583 1,513 18,100 18,150 1,943 1,813 1,943 1,844 1,518 1,589 1,518 18,150 18,200 1,949 1,818 1,949 1,850 1,523 1,595 1,523 18,200 18,250 1,955 1,823 1,955 1,856 1,528 1,601 1,528 18,250 18,300 1,961 1,828 1,961 1,862 1,533 1,607 1,533 18,300 18,350 1,967 1,833 1,967 1,868 1,538 1,613 1,538 18,350 18,400 1,973 1,838 1,973 1,874 1,543 1,619 1,543 18,400 18,450 1,979 1,843 1,979 1,880 1,548 1,625 1,548 18,450 18,500 1,985 1,848 1,985 1,886 1,553 1,631 1,553 18,500 18,550 1,991 1,853 1,991 1,892 1,558 1,637 1,558 18,550 18,600 1,997 1,858 1,997 1,898 1,563 1,643 1,563 18,600 18,650 2,003 1,863 2,003 1,904 1,568 1,649 1,568 18,650 18,700 2,009 1,868 2,009 1,910 1,573 1,655 1,573 18,700 18,750 2,015 1,873 2,015 1,916 1,578 1,661 1,578 18,750 18,800 2,021 1,878 2,021 1,922 1,583 1,667 1,583 18,800 18,850 2,027 1,883 2,027 1,928 1,588 1,673 1,588 18,850 18,900 2,033 1,888 2,033 1,934 1,593 1,679 1,593 18,900 18,950 2,039 1,893 2,039 1,940 1,598 1,685 1,598 18,950 19,000 2,045 1,898 2,045 1,946 19,000 1,603 1,691 1,603 19,000 19,050 2,051 1,903 2,051 1,952 1,608 1,697 1,608 19,050 19,100 2,057 1,908 2,057 1,958 1,613 1,703 1,613 19,100 19,150 2,063 1,913 2,063 1,964 1,618 1,709 1,618 19,150 19,200 2,069 1,918 2,069 1,970 1,623 1,715 1,623 19,200 19,250 2,075 1,923 2,075 1,976 1,628 1,721 1,628 19,250 19,300 2,081 1,928 2,081 1,982 1,633 1,727 1,633 19,300 19,350 2,087 1,933 2,087 1,988 1,638 1,733 1,638 19,350 19,400 2,093 1,938 2,093 1,994 1,643 1,739 1,643 19,400 19,450 2,099 1,943 2,099 2,000 1,648 1,745 1,648 19,450 19,500 2,105 1,948 2,105 2,006 1,653 1,751 1,653 19,500 19,550 2,111 1,953 2,111 2,012 1,658 1,757 1,658 19,550 19,600 2,117 1,958 2,117 2,018 1,663 1,763 1,664 19,600 19,650 2,123 1,963 2,123 2,024 1,668 1,769 1,670 19,650 19,700 2,129 1,968 2,129 2,030 1,673 1,775 1,676 19,700 19,750 2,135 1,973 2,135 2,036 1,678 1,781 1,682 19,750 19,800 2,141 1,978 2,141 2,042 1,683 1,787 1,688 19,800 19,850 2,147 1,983 2,147 2,048 1,688 1,793 1,694 19,850 19,900 2,153 1,988 2,153 2,054 1,693 1,799 1,700 19,900 19,950 2,159 1,993 2,159 2,060 1,698 1,805 1,706 19,950 20,000 2,165 1,998 2,165 2,066 20,000 1,703 1,811 1,712 20,000 20,050 2,171 2,003 2,171 2,072 1,708 1,817 1,718 20,050 20,100 2,177 2,008 2,177 2,078 1,713 1,823 1,724 20,100 20,150 2,183 2,013 2,183 2,084 1,718 1,829 1,730 20,150 20,200 2,189 2,018 2,189 2,090 1,723 1,835 1,736 20,200 20,250 2,195 2,023 2,195 2,096 1,728 1,841 1,742 20,250 20,300 2,201 2,028 2,201 2,102 1,733 1,847 1,748 20,300 20,350 2,207 2,033 2,207 2,108 1,738 1,853 1,754 20,350 20,400 2,213 2,038 2,213 2,114 1,743 1,859 1,760 20,400 20,450 2,219 2,043 2,219 2,120 1,748 1,865 1,766 20,450 20,500 2,225 2,048 2,225 2,126 1,753 1,871 1,772 20,500 20,550 2,231 2,053 2,231 2,132 1,758 1,877 1,778 20,550 20,600 2,237 2,058 2,237 2,138 1,763 1,883 1,784 20,600 20,650 2,243 2,063 2,243 2,144 1,768 1,889 1,790 20,650 20,700 2,249 2,068 2,249 2,150 1,773 1,895 1,796 20,700 20,750 2,255 2,073 2,255 2,156 1,778 1,901 1,802 20,750 20,800 2,261 2,078 2,261 2,162 1,783 1,907 1,808 20,800 20,850 2,267 2,083 2,267 2,168 1,788 1,913 1,814 20,850 20,900 2,273 2,088 2,273 2,174 1,793 1,919 1,820 20,900 20,950 2,279 2,093 2,279 2,180 1,798 1,925 1,826 20,950 21,000 2,285 2,098 2,285 2,186
(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 2,291 2,103 2,291 2,192 24,000 24,050 2,651 21,050 21,100 2,297 2,108 2,297 2,198 24,050 24,100 2,657 21,100 21,150 2,303 2,113 2,303 2,204 24,100 24,150 2,663 21,150 21,200 2,309 2,118 2,309 2,210 24,150 24,200 2,669 21,200 21,250 2,315 2,123 2,315 2,216 24,200 24,250 2,675 21,250 21,300 2,321 2,128 2,321 2,222 24,250 24,300 2,681 21,300 21,350 2,327 2,133 2,327 2,228 24,300 24,350 2,687 21,350 21,400 2,333 2,138 2,333 2,234 24,350 24,400 2,693 21,400 21,450 2,339 2,143 2,339 2,240 24,400 24,450 2,699 21,450 21,500 2,345 2,148 2,345 2,246 24,450 24,500 2,705 21,500 21,550 2,351 2,153 2,351 2,252 24,500 24,550 2,711 21,550 21,600 2,357 2,158 2,357 2,258 24,550 24,600 2,717 21,600 21,650 2,363 2,163 2,363 2,264 24,600 24,650 2,723 21,650 21,700 2,369 2,168 2,369 2,270 24,650 24,700 2,729 21,700 21,750 2,375 2,173 2,375 2,276 24,700 24,750 2,735 21,750 21,800 2,381 2,178 2,381 2,282 24,750 24,800 2,741 21,800 21,850 2,387 2,183 2,387 2,288 24,800 24,850 2,747 21,850 21,900 2,393 2,188 2,393 2,294 24,850 24,900 2,753 21,900 21,950 2,399 2,193 2,399 2,300 24,900 24,950 2,759 21,950 22,000 2,405 2,198 2,405 2,306 24,950 25,000 2,765 22,000 25,000 22,000 22,050 2,411 2,203 2,411 2,312 25,000 25,050 2,771 22,050 22,100 2,417 2,208 2,417 2,318 25,050 25,100 2,777 22,100 22,150 2,423 2,213 2,423 2,324 25,100 25,150 2,783 22,150 22,200 2,429 2,218 2,429 2,330 25,150 25,200 2,789 22,200 22,250 2,435 2,223 2,435 2,336 25,200 25,250 2,795 22,250 22,300 2,441 2,228 2,441 2,342 25,250 25,300 2,801 22,300 22,350 2,447 2,233 2,447 2,348 25,300 25,350 2,807 22,350 22,400 2,453 2,238 2,453 2,354 25,350 25,400 2,813 22,400 22,450 2,459 2,243 2,459 2,360 25,400 25,450 2,819 22,450 22,500 2,465 2,248 2,465 2,366 25,450 25,500 2,825 22,500 22,550 2,471 2,253 2,471 2,372 25,500 25,550 2,831 22,550 22,600 2,477 2,258 2,477 2,378 25,550 25,600 2,837 22,600 22,650 2,483 2,263 2,483 2,384 25,600 25,650 2,843 22,650 22,700 2,489 2,268 2,489 2,390 25,650 25,700 2,849 22,700 22,750 2,495 2,273 2,495 2,396 25,700 25,750 2,855 22,750 22,800 2,501 2,278 2,501 2,402 25,750 25,800 2,861 22,800 22,850 2,507 2,283 2,507 2,408 25,800 25,850 2,867 22,850 22,900 2,513 2,288 2,513 2,414 25,850 25,900 2,873 22,900 22,950 2,519 2,293 2,519 2,420 25,900 25,950 2,879 22,950 23,000 2,525 2,298 2,525 2,426 25,950 26,000 2,885 23,000 26,000 23,000 23,050 2,531 2,303 2,531 2,432 26,000 26,050 2,891 23,050 23,100 2,537 2,308 2,537 2,438 26,050 26,100 2,897 23,100 23,150 2,543 2,313 2,543 2,444 26,100 26,150 2,903 23,150 23,200 2,549 2,318 2,549 2,450 26,150 26,200 2,909 23,200 23,250 2,555 2,323 2,555 2,456 26,200 26,250 2,915 23,250 23,300 2,561 2,329 2,561 2,462 26,250 26,300 2,921 23,300 23,350 2,567 2,335 2,567 2,468 26,300 26,350 2,927 23,350 23,400 2,573 2,341 2,573 2,474 26,350 26,400 2,933 23,400 23,450 2,579 2,347 2,579 2,480 26,400 26,450 2,939 23,450 23,500 2,585 2,353 2,585 2,486 26,450 26,500 2,945 23,500 23,550 2,591 2,359 2,591 2,492 26,500 26,550 2,951 23,550 23,600 2,597 2,365 2,597 2,498 26,550 26,600 2,957 23,600 23,650 2,603 2,371 2,603 2,504 26,600 26,650 2,963 23,650 23,700 2,609 2,377 2,609 2,510 26,650 26,700 2,969 23,700 23,750 2,615 2,383 2,615 2,516 26,700 26,750 2,975 23,750 23,800 2,621 2,389 2,621 2,522 26,750 26,800 2,981 23,800 23,850 2,627 2,395 2,627 2,528 26,800 26,850 2,987 23,850 23,900 2,633 2,401 2,633 2,534 26,850 26,900 2,993 23,900 23,950 2,639 2,407 2,639 2,540 26,900 26,950 2,999 23,950 24,000 2,645 2,413 2,645 2,546 26,950 27,000 3,005

• 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 2,419 2,651 2,552 27,000 27,050 3,011 2,779 3,011 2,912 2,425 2,657 2,558 27,050 27,100 3,017 2,785 3,017 2,918 2,431 2,663 2,564 27,100 27,150 3,023 2,791 3,023 2,924 2,437 2,669 2,570 27,150 27,200 3,029 2,797 3,029 2,930 2,443 2,675 2,576 27,200 27,250 3,035 2,803 3,035 2,936 2,449 2,681 2,582 27,250 27,300 3,041 2,809 3,041 2,942 2,455 2,687 2,588 27,300 27,350 3,047 2,815 3,047 2,948 2,461 2,693 2,594 27,350 27,400 3,053 2,821 3,053 2,954 2,467 2,699 2,600 27,400 27,450 3,059 2,827 3,059 2,960 2,473 2,705 2,606 27,450 27,500 3,065 2,833 3,065 2,966 2,479 2,711 2,612 27,500 27,550 3,071 2,839 3,071 2,972 2,485 2,717 2,618 27,550 27,600 3,077 2,845 3,077 2,978 2,491 2,723 2,624 27,600 27,650 3,083 2,851 3,083 2,984 2,497 2,729 2,630 27,650 27,700 3,089 2,857 3,089 2,990 2,503 2,735 2,636 27,700 27,750 3,095 2,863 3,095 2,996 2,509 2,741 2,642 27,750 27,800 3,101 2,869 3,101 3,002 2,515 2,747 2,648 27,800 27,850 3,107 2,875 3,107 3,008 2,521 2,753 2,654 27,850 27,900 3,113 2,881 3,113 3,014 2,527 2,759 2,660 27,900 27,950 3,119 2,887 3,119 3,020 2,533 2,765 2,666 27,950 28,000 3,125 2,893 3,125 3,026 28,000 2,539 2,771 2,672 28,000 28,050 3,131 2,899 3,131 3,032 2,545 2,777 2,678 28,050 28,100 3,137 2,905 3,137 3,038 2,551 2,783 2,684 28,100 28,150 3,143 2,911 3,143 3,044 2,557 2,789 2,690 28,150 28,200 3,149 2,917 3,149 3,050 2,563 2,795 2,696 28,200 28,250 3,155 2,923 3,155 3,056 2,569 2,801 2,702 28,250 28,300 3,161 2,929 3,161 3,062 2,575 2,807 2,708 28,300 28,350 3,167 2,935 3,167 3,068 2,581 2,813 2,714 28,350 28,400 3,173 2,941 3,173 3,074 2,587 2,819 2,720 28,400 28,450 3,179 2,947 3,179 3,080 2,593 2,825 2,726 28,450 28,500 3,185 2,953 3,185 3,086 2,599 2,831 2,732 28,500 28,550 3,191 2,959 3,191 3,092 2,605 2,837 2,738 28,550 28,600 3,197 2,965 3,197 3,098 2,611 2,843 2,744 28,600 28,650 3,203 2,971 3,203 3,104 2,617 2,849 2,750 28,650 28,700 3,209 2,977 3,209 3,110 2,623 2,855 2,756 28,700 28,750 3,215 2,983 3,215 3,116 2,629 2,861 2,762 28,750 28,800 3,221 2,989 3,221 3,122 2,635 2,867 2,768 28,800 28,850 3,227 2,995 3,227 3,128 2,641 2,873 2,774 28,850 28,900 3,233 3,001 3,233 3,134 2,647 2,879 2,780 28,900 28,950 3,239 3,007 3,239 3,140 2,653 2,885 2,786 28,950 29,000 3,245 3,013 3,245 3,146 29,000 2,659 2,891 2,792 29,000 29,050 3,251 3,019 3,251 3,152 2,665 2,897 2,798 29,050 29,100 3,257 3,025 3,257 3,158 2,671 2,903 2,804 29,100 29,150 3,263 3,031 3,263 3,164 2,677 2,909 2,810 29,150 29,200 3,269 3,037 3,269 3,170 2,683 2,915 2,816 29,200 29,250 3,275 3,043 3,275 3,176 2,689 2,921 2,822 29,250 29,300 3,281 3,049 3,281 3,182 2,695 2,927 2,828 29,300 29,350 3,287 3,055 3,287 3,188 2,701 2,933 2,834 29,350 29,400 3,293 3,061 3,293 3,194 2,707 2,939 2,840 29,400 29,450 3,299 3,067 3,299 3,200 2,713 2,945 2,846 29,450 29,500 3,305 3,073 3,305 3,206 2,719 2,951 2,852 29,500 29,550 3,311 3,079 3,311 3,212 2,725 2,957 2,858 29,550 29,600 3,317 3,085 3,317 3,218 2,731 2,963 2,864 29,600 29,650 3,323 3,091 3,323 3,224 2,737 2,969 2,870 29,650 29,700 3,329 3,097 3,329 3,230 2,743 2,975 2,876 29,700 29,750 3,335 3,103 3,335 3,236 2,749 2,981 2,882 29,750 29,800 3,341 3,109 3,341 3,242 2,755 2,987 2,888 29,800 29,850 3,347 3,115 3,347 3,248 2,761 2,993 2,894 29,850 29,900 3,353 3,121 3,353 3,254 2,767 2,999 2,900 29,900 29,950 3,359 3,127 3,359 3,260 2,773 3,005 2,906 29,950 30,000 3,365 3,133 3,365 3,266
(Continued)
67
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 3,371 3,139 3,371 3,272 33,000 33,050 3,731 30,050 30,100 3,377 3,145 3,377 3,278 33,050 33,100 3,737 30,100 30,150 3,383 3,151 3,383 3,284 33,100 33,150 3,743 30,150 30,200 3,389 3,157 3,389 3,290 33,150 33,200 3,749 30,200 30,250 3,395 3,163 3,395 3,296 33,200 33,250 3,755 30,250 30,300 3,401 3,169 3,401 3,302 33,250 33,300 3,761 30,300 30,350 3,407 3,175 3,407 3,308 33,300 33,350 3,767 30,350 30,400 3,413 3,181 3,413 3,314 33,350 33,400 3,773 30,400 30,450 3,419 3,187 3,419 3,320 33,400 33,450 3,779 30,450 30,500 3,425 3,193 3,425 3,326 33,450 33,500 3,785 30,500 30,550 3,431 3,199 3,431 3,332 33,500 33,550 3,791 30,550 30,600 3,437 3,205 3,437 3,338 33,550 33,600 3,797 30,600 30,650 3,443 3,211 3,443 3,344 33,600 33,650 3,803 30,650 30,700 3,449 3,217 3,449 3,350 33,650 33,700 3,809 30,700 30,750 3,455 3,223 3,455 3,356 33,700 33,750 3,815 30,750 30,800 3,461 3,229 3,461 3,362 33,750 33,800 3,821 30,800 30,850 3,467 3,235 3,467 3,368 33,800 33,850 3,827 30,850 30,900 3,473 3,241 3,473 3,374 33,850 33,900 3,833 30,900 30,950 3,479 3,247 3,479 3,380 33,900 33,950 3,839 30,950 31,000 3,485 3,253 3,485 3,386 33,950 34,000 3,845 31,000 34,000 31,000 31,050 3,491 3,259 3,491 3,392 34,000 34,050 3,851 31,050 31,100 3,497 3,265 3,497 3,398 34,050 34,100 3,857 31,100 31,150 3,503 3,271 3,503 3,404 34,100 34,150 3,863 31,150 31,200 3,509 3,277 3,509 3,410 34,150 34,200 3,869 31,200 31,250 3,515 3,283 3,515 3,416 34,200 34,250 3,875 31,250 31,300 3,521 3,289 3,521 3,422 34,250 34,300 3,881 31,300 31,350 3,527 3,295 3,527 3,428 34,300 34,350 3,887 31,350 31,400 3,533 3,301 3,533 3,434 34,350 34,400 3,893 31,400 31,450 3,539 3,307 3,539 3,440 34,400 34,450 3,899 31,450 31,500 3,545 3,313 3,545 3,446 34,450 34,500 3,905 31,500 31,550 3,551 3,319 3,551 3,452 34,500 34,550 3,911 31,550 31,600 3,557 3,325 3,557 3,458 34,550 34,600 3,917 31,600 31,650 3,563 3,331 3,563 3,464 34,600 34,650 3,923 31,650 31,700 3,569 3,337 3,569 3,470 34,650 34,700 3,929 31,700 31,750 3,575 3,343 3,575 3,476 34,700 34,750 3,935 31,750 31,800 3,581 3,349 3,581 3,482 34,750 34,800 3,941 31,800 31,850 3,587 3,355 3,587 3,488 34,800 34,850 3,947 31,850 31,900 3,593 3,361 3,593 3,494 34,850 34,900 3,953 31,900 31,950 3,599 3,367 3,599 3,500 34,900 34,950 3,959 31,950 32,000 3,605 3,373 3,605 3,506 34,950 35,000 3,965 32,000 35,000 32,000 32,050 3,611 3,379 3,611 3,512 35,000 35,050 3,971 32,050 32,100 3,617 3,385 3,617 3,518 35,050 35,100 3,977 32,100 32,150 3,623 3,391 3,623 3,524 35,100 35,150 3,983 32,150 32,200 3,629 3,397 3,629 3,530 35,150 35,200 3,989 32,200 32,250 3,635 3,403 3,635 3,536 35,200 35,250 3,995 32,250 32,300 3,641 3,409 3,641 3,542 35,250 35,300 4,001 32,300 32,350 3,647 3,415 3,647 3,548 35,300 35,350 4,007 32,350 32,400 3,653 3,421 3,653 3,554 35,350 35,400 4,013 32,400 32,450 3,659 3,427 3,659 3,560 35,400 35,450 4,019 32,450 32,500 3,665 3,433 3,665 3,566 35,450 35,500 4,025 32,500 32,550 3,671 3,439 3,671 3,572 35,500 35,550 4,031 32,550 32,600 3,677 3,445 3,677 3,578 35,550 35,600 4,037 32,600 32,650 3,683 3,451 3,683 3,584 35,600 35,650 4,043 32,650 32,700 3,689 3,457 3,689 3,590 35,650 35,700 4,049 32,700 32,750 3,695 3,463 3,695 3,596 35,700 35,750 4,055 32,750 32,800 3,701 3,469 3,701 3,602 35,750 35,800 4,061 32,800 32,850 3,707 3,475 3,707 3,608 35,800 35,850 4,067 32,850 32,900 3,713 3,481 3,713 3,614 35,850 35,900 4,073 32,900 32,950 3,719 3,487 3,719 3,620 35,900 35,950 4,079 32,950 33,000 3,725 3,493 3,725 3,626 35,950 36,000 4,085

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

68
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 3,499 3,731 3,632 36,000 36,050 4,091 3,859 4,091 3,992 3,505 3,737 3,638 36,050 36,100 4,097 3,865 4,097 3,998 3,511 3,743 3,644 36,100 36,150 4,103 3,871 4,103 4,004 3,517 3,749 3,650 36,150 36,200 4,109 3,877 4,109 4,010 3,523 3,755 3,656 36,200 36,250 4,115 3,883 4,115 4,016 3,529 3,761 3,662 36,250 36,300 4,121 3,889 4,121 4,022 3,535 3,767 3,668 36,300 36,350 4,127 3,895 4,127 4,028 3,541 3,773 3,674 36,350 36,400 4,133 3,901 4,133 4,034 3,547 3,779 3,680 36,400 36,450 4,139 3,907 4,139 4,040 3,553 3,785 3,686 36,450 36,500 4,145 3,913 4,145 4,046 3,559 3,791 3,692 36,500 36,550 4,151 3,919 4,151 4,052 3,565 3,797 3,698 36,550 36,600 4,157 3,925 4,157 4,058 3,571 3,803 3,704 36,600 36,650 4,163 3,931 4,163 4,064 3,577 3,809 3,710 36,650 36,700 4,169 3,937 4,169 4,070 3,583 3,815 3,716 36,700 36,750 4,175 3,943 4,175 4,076 3,589 3,821 3,722 36,750 36,800 4,181 3,949 4,181 4,082 3,595 3,827 3,728 36,800 36,850 4,187 3,955 4,187 4,088 3,601 3,833 3,734 36,850 36,900 4,193 3,961 4,193 4,094 3,607 3,839 3,740 36,900 36,950 4,199 3,967 4,199 4,100 3,613 3,845 3,746 36,950 37,000 4,205 3,973 4,205 4,106 37,000 3,619 3,851 3,752 37,000 37,050 4,211 3,979 4,211 4,112 3,625 3,857 3,758 37,050 37,100 4,217 3,985 4,217 4,118 3,631 3,863 3,764 37,100 37,150 4,223 3,991 4,223 4,124 3,637 3,869 3,770 37,150 37,200 4,229 3,997 4,229 4,130 3,643 3,875 3,776 37,200 37,250 4,235 4,003 4,235 4,136 3,649 3,881 3,782 37,250 37,300 4,241 4,009 4,241 4,142 3,655 3,887 3,788 37,300 37,350 4,247 4,015 4,247 4,148 3,661 3,893 3,794 37,350 37,400 4,253 4,021 4,253 4,154 3,667 3,899 3,800 37,400 37,450 4,259 4,027 4,259 4,160 3,673 3,905 3,806 37,450 37,500 4,265 4,033 4,265 4,166 3,679 3,911 3,812 37,500 37,550 4,271 4,039 4,271 4,172 3,685 3,917 3,818 37,550 37,600 4,277 4,045 4,277 4,178 3,691 3,923 3,824 37,600 37,650 4,283 4,051 4,283 4,184 3,697 3,929 3,830 37,650 37,700 4,289 4,057 4,289 4,190 3,703 3,935 3,836 37,700 37,750 4,295 4,063 4,295 4,196 3,709 3,941 3,842 37,750 37,800 4,301 4,069 4,301 4,202 3,715 3,947 3,848 37,800 37,850 4,307 4,075 4,307 4,208 3,721 3,953 3,854 37,850 37,900 4,313 4,081 4,313 4,214 3,727 3,959 3,860 37,900 37,950 4,319 4,087 4,319 4,220 3,733 3,965 3,866 37,950 38,000 4,325 4,093 4,325 4,226 38,000 3,739 3,971 3,872 38,000 38,050 4,331 4,099 4,331 4,232 3,745 3,977 3,878 38,050 38,100 4,337 4,105 4,337 4,238 3,751 3,983 3,884 38,100 38,150 4,343 4,111 4,343 4,244 3,757 3,989 3,890 38,150 38,200 4,349 4,117 4,349 4,250 3,763 3,995 3,896 38,200 38,250 4,355 4,123 4,355 4,256 3,769 4,001 3,902 38,250 38,300 4,361 4,129 4,361 4,262 3,775 4,007 3,908 38,300 38,350 4,367 4,135 4,367 4,268 3,781 4,013 3,914 38,350 38,400 4,373 4,141 4,373 4,274 3,787 4,019 3,920 38,400 38,450 4,379 4,147 4,379 4,280 3,793 4,025 3,926 38,450 38,500 4,385 4,153 4,385 4,286 3,799 4,031 3,932 38,500 38,550 4,391 4,159 4,391 4,292 3,805 4,037 3,938 38,550 38,600 4,397 4,165 4,397 4,298 3,811 4,043 3,944 38,600 38,650 4,403 4,171 4,403 4,304 3,817 4,049 3,950 38,650 38,700 4,409 4,177 4,409 4,310 3,823 4,055 3,956 38,700 38,750 4,415 4,183 4,415 4,316 3,829 4,061 3,962 38,750 38,800 4,421 4,189 4,421 4,322 3,835 4,067 3,968 38,800 38,850 4,427 4,195 4,427 4,328 3,841 4,073 3,974 38,850 38,900 4,433 4,201 4,433 4,334 3,847 4,079 3,980 38,900 38,950 4,439 4,207 4,439 4,340 3,853 4,085 3,986 38,950 39,000 4,445 4,213 4,445 4,346
(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 4,451 4,219 4,451 4,352 42,000 42,050 4,811 39,050 39,100 4,457 4,225 4,457 4,358 42,050 42,100 4,817 39,100 39,150 4,463 4,231 4,463 4,364 42,100 42,150 4,823 39,150 39,200 4,469 4,237 4,469 4,370 42,150 42,200 4,829 39,200 39,250 4,475 4,243 4,475 4,376 42,200 42,250 4,835 39,250 39,300 4,481 4,249 4,481 4,382 42,250 42,300 4,841 39,300 39,350 4,487 4,255 4,487 4,388 42,300 42,350 4,847 39,350 39,400 4,493 4,261 4,493 4,394 42,350 42,400 4,853 39,400 39,450 4,499 4,267 4,499 4,400 42,400 42,450 4,859 39,450 39,500 4,505 4,273 4,505 4,406 42,450 42,500 4,865 39,500 39,550 4,511 4,279 4,511 4,412 42,500 42,550 4,871 39,550 39,600 4,517 4,285 4,517 4,418 42,550 42,600 4,877 39,600 39,650 4,523 4,291 4,523 4,424 42,600 42,650 4,883 39,650 39,700 4,529 4,297 4,529 4,430 42,650 42,700 4,889 39,700 39,750 4,535 4,303 4,535 4,436 42,700 42,750 4,895 39,750 39,800 4,541 4,309 4,541 4,442 42,750 42,800 4,901 39,800 39,850 4,547 4,315 4,547 4,448 42,800 42,850 4,907 39,850 39,900 4,553 4,321 4,553 4,454 42,850 42,900 4,913 39,900 39,950 4,559 4,327 4,559 4,460 42,900 42,950 4,919 39,950 40,000 4,565 4,333 4,565 4,466 42,950 43,000 4,925 40,000 43,000 40,000 40,050 4,571 4,339 4,571 4,472 43,000 43,050 4,931 40,050 40,100 4,577 4,345 4,577 4,478 43,050 43,100 4,937 40,100 40,150 4,583 4,351 4,583 4,484 43,100 43,150 4,943 40,150 40,200 4,589 4,357 4,589 4,490 43,150 43,200 4,949 40,200 40,250 4,595 4,363 4,595 4,496 43,200 43,250 4,955 40,250 40,300 4,601 4,369 4,601 4,502 43,250 43,300 4,961 40,300 40,350 4,607 4,375 4,607 4,508 43,300 43,350 4,967 40,350 40,400 4,613 4,381 4,613 4,514 43,350 43,400 4,973 40,400 40,450 4,619 4,387 4,619 4,520 43,400 43,450 4,979 40,450 40,500 4,625 4,393 4,625 4,526 43,450 43,500 4,985 40,500 40,550 4,631 4,399 4,631 4,532 43,500 43,550 4,991 40,550 40,600 4,637 4,405 4,637 4,538 43,550 43,600 4,997 40,600 40,650 4,643 4,411 4,643 4,544 43,600 43,650 5,003 40,650 40,700 4,649 4,417 4,649 4,550 43,650 43,700 5,009 40,700 40,750 4,655 4,423 4,655 4,556 43,700 43,750 5,015 40,750 40,800 4,661 4,429 4,661 4,562 43,750 43,800 5,021 40,800 40,850 4,667 4,435 4,667 4,568 43,800 43,850 5,027 40,850 40,900 4,673 4,441 4,673 4,574 43,850 43,900 5,033 40,900 40,950 4,679 4,447 4,679 4,580 43,900 43,950 5,039 40,950 41,000 4,685 4,453 4,685 4,586 43,950 44,000 5,045 41,000 44,000 41,000 41,050 4,691 4,459 4,691 4,592 44,000 44,050 5,051 41,050 41,100 4,697 4,465 4,697 4,598 44,050 44,100 5,057 41,100 41,150 4,703 4,471 4,703 4,604 44,100 44,150 5,063 41,150 41,200 4,709 4,477 4,709 4,610 44,150 44,200 5,069 41,200 41,250 4,715 4,483 4,715 4,616 44,200 44,250 5,075 41,250 41,300 4,721 4,489 4,721 4,622 44,250 44,300 5,081 41,300 41,350 4,727 4,495 4,727 4,628 44,300 44,350 5,087 41,350 41,400 4,733 4,501 4,733 4,634 44,350 44,400 5,093 41,400 41,450 4,739 4,507 4,739 4,640 44,400 44,450 5,099 41,450 41,500 4,745 4,513 4,745 4,646 44,450 44,500 5,105 41,500 41,550 4,751 4,519 4,751 4,652 44,500 44,550 5,111 41,550 41,600 4,757 4,525 4,757 4,658 44,550 44,600 5,117 41,600 41,650 4,763 4,531 4,763 4,664 44,600 44,650 5,123 41,650 41,700 4,769 4,537 4,769 4,670 44,650 44,700 5,129 41,700 41,750 4,775 4,543 4,775 4,676 44,700 44,750 5,135 41,750 41,800 4,781 4,549 4,781 4,682 44,750 44,800 5,141 41,800 41,850 4,787 4,555 4,787 4,688 44,800 44,850 5,147 41,850 41,900 4,793 4,561 4,793 4,694 44,850 44,900 5,153 41,900 41,950 4,799 4,567 4,799 4,700 44,900 44,950 5,159 41,950 42,000 4,805 4,573 4,805 4,706 44,950 45,000 5,165

• 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 4,579 4,811 4,712 45,000 45,050 5,171 4,939 5,171 5,072 4,585 4,817 4,718 45,050 45,100 5,177 4,945 5,177 5,078 4,591 4,823 4,724 45,100 45,150 5,183 4,951 5,183 5,084 4,597 4,829 4,730 45,150 45,200 5,189 4,957 5,189 5,090 4,603 4,835 4,736 45,200 45,250 5,195 4,963 5,195 5,096 4,609 4,841 4,742 45,250 45,300 5,201 4,969 5,201 5,102 4,615 4,847 4,748 45,300 45,350 5,207 4,975 5,207 5,108 4,621 4,853 4,754 45,350 45,400 5,213 4,981 5,213 5,114 4,627 4,859 4,760 45,400 45,450 5,219 4,987 5,219 5,120 4,633 4,865 4,766 45,450 45,500 5,225 4,993 5,225 5,126 4,639 4,871 4,772 45,500 45,550 5,231 4,999 5,231 5,132 4,645 4,877 4,778 45,550 45,600 5,237 5,005 5,237 5,138 4,651 4,883 4,784 45,600 45,650 5,243 5,011 5,243 5,144 4,657 4,889 4,790 45,650 45,700 5,249 5,017 5,249 5,150 4,663 4,895 4,796 45,700 45,750 5,255 5,023 5,255 5,156 4,669 4,901 4,802 45,750 45,800 5,261 5,029 5,261 5,162 4,675 4,907 4,808 45,800 45,850 5,267 5,035 5,267 5,168 4,681 4,913 4,814 45,850 45,900 5,273 5,041 5,273 5,174 4,687 4,919 4,820 45,900 45,950 5,279 5,047 5,279 5,180 4,693 4,925 4,826 45,950 46,000 5,285 5,053 5,285 5,186 46,000 4,699 4,931 4,832 46,000 46,050 5,291 5,059 5,291 5,192 4,705 4,937 4,838 46,050 46,100 5,297 5,065 5,297 5,198 4,711 4,943 4,844 46,100 46,150 5,303 5,071 5,303 5,204 4,717 4,949 4,850 46,150 46,200 5,309 5,077 5,309 5,210 4,723 4,955 4,856 46,200 46,250 5,315 5,083 5,315 5,216 4,729 4,961 4,862 46,250 46,300 5,321 5,089 5,321 5,222 4,735 4,967 4,868 46,300 46,350 5,327 5,095 5,327 5,228 4,741 4,973 4,874 46,350 46,400 5,333 5,101 5,333 5,234 4,747 4,979 4,880 46,400 46,450 5,339 5,107 5,339 5,240 4,753 4,985 4,886 46,450 46,500 5,345 5,113 5,345 5,246 4,759 4,991 4,892 46,500 46,550 5,351 5,119 5,351 5,252 4,765 4,997 4,898 46,550 46,600 5,357 5,125 5,357 5,258 4,771 5,003 4,904 46,600 46,650 5,363 5,131 5,363 5,264 4,777 5,009 4,910 46,650 46,700 5,369 5,137 5,369 5,270 4,783 5,015 4,916 46,700 46,750 5,375 5,143 5,375 5,276 4,789 5,021 4,922 46,750 46,800 5,381 5,149 5,381 5,282 4,795 5,027 4,928 46,800 46,850 5,387 5,155 5,387 5,288 4,801 5,033 4,934 46,850 46,900 5,393 5,161 5,393 5,294 4,807 5,039 4,940 46,900 46,950 5,399 5,167 5,399 5,300 4,813 5,045 4,946 46,950 47,000 5,405 5,173 5,405 5,306 47,000 4,819 5,051 4,952 47,000 47,050 5,411 5,179 5,411 5,312 4,825 5,057 4,958 47,050 47,100 5,417 5,185 5,417 5,318 4,831 5,063 4,964 47,100 47,150 5,423 5,191 5,423 5,324 4,837 5,069 4,970 47,150 47,200 5,432 5,197 5,432 5,330 4,843 5,075 4,976 47,200 47,250 5,443 5,203 5,443 5,336 4,849 5,081 4,982 47,250 47,300 5,454 5,209 5,454 5,342 4,855 5,087 4,988 47,300 47,350 5,465 5,215 5,465 5,348 4,861 5,093 4,994 47,350 47,400 5,476 5,221 5,476 5,354 4,867 5,099 5,000 47,400 47,450 5,487 5,227 5,487 5,360 4,873 5,105 5,006 47,450 47,500 5,498 5,233 5,498 5,366 4,879 5,111 5,012 47,500 47,550 5,509 5,239 5,509 5,372 4,885 5,117 5,018 47,550 47,600 5,520 5,245 5,520 5,378 4,891 5,123 5,024 47,600 47,650 5,531 5,251 5,531 5,384 4,897 5,129 5,030 47,650 47,700 5,542 5,257 5,542 5,390 4,903 5,135 5,036 47,700 47,750 5,553 5,263 5,553 5,396 4,909 5,141 5,042 47,750 47,800 5,564 5,269 5,564 5,402 4,915 5,147 5,048 47,800 47,850 5,575 5,275 5,575 5,408 4,921 5,153 5,054 47,850 47,900 5,586 5,281 5,586 5,414 4,927 5,159 5,060 47,900 47,950 5,597 5,287 5,597 5,420 4,933 5,165 5,066 47,950 48,000 5,608 5,293 5,608 5,426
(Continued)
69
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 5,619 5,299 5,619 5,432 51,000 51,050 6,279 48,050 48,100 5,630 5,305 5,630 5,438 51,050 51,100 6,290 48,100 48,150 5,641 5,311 5,641 5,444 51,100 51,150 6,301 48,150 48,200 5,652 5,317 5,652 5,450 51,150 51,200 6,312 48,200 48,250 5,663 5,323 5,663 5,456 51,200 51,250 6,323 48,250 48,300 5,674 5,329 5,674 5,462 51,250 51,300 6,334 48,300 48,350 5,685 5,335 5,685 5,468 51,300 51,350 6,345 48,350 48,400 5,696 5,341 5,696 5,474 51,350 51,400 6,356 48,400 48,450 5,707 5,347 5,707 5,480 51,400 51,450 6,367 48,450 48,500 5,718 5,353 5,718 5,486 51,450 51,500 6,378 48,500 48,550 5,729 5,359 5,729 5,492 51,500 51,550 6,389 48,550 48,600 5,740 5,365 5,740 5,498 51,550 51,600 6,400 48,600 48,650 5,751 5,371 5,751 5,504 51,600 51,650 6,411 48,650 48,700 5,762 5,377 5,762 5,510 51,650 51,700 6,422 48,700 48,750 5,773 5,383 5,773 5,516 51,700 51,750 6,433 48,750 48,800 5,784 5,389 5,784 5,522 51,750 51,800 6,444 48,800 48,850 5,795 5,395 5,795 5,528 51,800 51,850 6,455 48,850 48,900 5,806 5,401 5,806 5,534 51,850 51,900 6,466 48,900 48,950 5,817 5,407 5,817 5,540 51,900 51,950 6,477 48,950 49,000 5,828 5,413 5,828 5,546 51,950 52,000 6,488 49,000 52,000 49,000 49,050 5,839 5,419 5,839 5,552 52,000 52,050 6,499 49,050 49,100 5,850 5,425 5,850 5,558 52,050 52,100 6,510 49,100 49,150 5,861 5,431 5,861 5,564 52,100 52,150 6,521 49,150 49,200 5,872 5,437 5,872 5,570 52,150 52,200 6,532 49,200 49,250 5,883 5,443 5,883 5,576 52,200 52,250 6,543 49,250 49,300 5,894 5,449 5,894 5,582 52,250 52,300 6,554 49,300 49,350 5,905 5,455 5,905 5,588 52,300 52,350 6,565 49,350 49,400 5,916 5,461 5,916 5,594 52,350 52,400 6,576 49,400 49,450 5,927 5,467 5,927 5,600 52,400 52,450 6,587 49,450 49,500 5,938 5,473 5,938 5,606 52,450 52,500 6,598 49,500 49,550 5,949 5,479 5,949 5,612 52,500 52,550 6,609 49,550 49,600 5,960 5,485 5,960 5,618 52,550 52,600 6,620 49,600 49,650 5,971 5,491 5,971 5,624 52,600 52,650 6,631 49,650 49,700 5,982 5,497 5,982 5,630 52,650 52,700 6,642 49,700 49,750 5,993 5,503 5,993 5,636 52,700 52,750 6,653 49,750 49,800 6,004 5,509 6,004 5,642 52,750 52,800 6,664 49,800 49,850 6,015 5,515 6,015 5,648 52,800 52,850 6,675 49,850 49,900 6,026 5,521 6,026 5,654 52,850 52,900 6,686 49,900 49,950 6,037 5,527 6,037 5,660 52,900 52,950 6,697 49,950 50,000 6,048 5,533 6,048 5,666 52,950 53,000 6,708 50,000 53,000 50,000 50,050 6,059 5,539 6,059 5,672 53,000 53,050 6,719 50,050 50,100 6,070 5,545 6,070 5,678 53,050 53,100 6,730 50,100 50,150 6,081 5,551 6,081 5,684 53,100 53,150 6,741 50,150 50,200 6,092 5,557 6,092 5,690 53,150 53,200 6,752 50,200 50,250 6,103 5,563 6,103 5,696 53,200 53,250 6,763 50,250 50,300 6,114 5,569 6,114 5,702 53,250 53,300 6,774 50,300 50,350 6,125 5,575 6,125 5,708 53,300 53,350 6,785 50,350 50,400 6,136 5,581 6,136 5,714 53,350 53,400 6,796 50,400 50,450 6,147 5,587 6,147 5,720 53,400 53,450 6,807 50,450 50,500 6,158 5,593 6,158 5,726 53,450 53,500 6,818 50,500 50,550 6,169 5,599 6,169 5,732 53,500 53,550 6,829 50,550 50,600 6,180 5,605 6,180 5,738 53,550 53,600 6,840 50,600 50,650 6,191 5,611 6,191 5,744 53,600 53,650 6,851 50,650 50,700 6,202 5,617 6,202 5,750 53,650 53,700 6,862 50,700 50,750 6,213 5,623 6,213 5,756 53,700 53,750 6,873 50,750 50,800 6,224 5,629 6,224 5,762 53,750 53,800 6,884 50,800 50,850 6,235 5,635 6,235 5,768 53,800 53,850 6,895 50,850 50,900 6,246 5,641 6,246 5,774 53,850 53,900 6,906 50,900 50,950 6,257 5,647 6,257 5,780 53,900 53,950 6,917 50,950 51,000 6,268 5,653 6,268 5,786 53,950 54,000 6,928

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

70
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 5,659 6,279 5,792 54,000 54,050 6,939 6,019 6,939 6,152 5,665 6,290 5,798 54,050 54,100 6,950 6,025 6,950 6,158 5,671 6,301 5,804 54,100 54,150 6,961 6,031 6,961 6,164 5,677 6,312 5,810 54,150 54,200 6,972 6,037 6,972 6,170 5,683 6,323 5,816 54,200 54,250 6,983 6,043 6,983 6,176 5,689 6,334 5,822 54,250 54,300 6,994 6,049 6,994 6,182 5,695 6,345 5,828 54,300 54,350 7,005 6,055 7,005 6,188 5,701 6,356 5,834 54,350 54,400 7,016 6,061 7,016 6,194 5,707 6,367 5,840 54,400 54,450 7,027 6,067 7,027 6,200 5,713 6,378 5,846 54,450 54,500 7,038 6,073 7,038 6,206 5,719 6,389 5,852 54,500 54,550 7,049 6,079 7,049 6,212 5,725 6,400 5,858 54,550 54,600 7,060 6,085 7,060 6,218 5,731 6,411 5,864 54,600 54,650 7,071 6,091 7,071 6,224 5,737 6,422 5,870 54,650 54,700 7,082 6,097 7,082 6,230 5,743 6,433 5,876 54,700 54,750 7,093 6,103 7,093 6,236 5,749 6,444 5,882 54,750 54,800 7,104 6,109 7,104 6,242 5,755 6,455 5,888 54,800 54,850 7,115 6,115 7,115 6,248 5,761 6,466 5,894 54,850 54,900 7,126 6,121 7,126 6,254 5,767 6,477 5,900 54,900 54,950 7,137 6,127 7,137 6,260 5,773 6,488 5,906 54,950 55,000 7,148 6,133 7,148 6,266 55,000 5,779 6,499 5,912 55,000 55,050 7,159 6,139 7,159 6,272 5,785 6,510 5,918 55,050 55,100 7,170 6,145 7,170 6,278 5,791 6,521 5,924 55,100 55,150 7,181 6,151 7,181 6,284 5,797 6,532 5,930 55,150 55,200 7,192 6,157 7,192 6,290 5,803 6,543 5,936 55,200 55,250 7,203 6,163 7,203 6,296 5,809 6,554 5,942 55,250 55,300 7,214 6,169 7,214 6,302 5,815 6,565 5,948 55,300 55,350 7,225 6,175 7,225 6,308 5,821 6,576 5,954 55,350 55,400 7,236 6,181 7,236 6,314 5,827 6,587 5,960 55,400 55,450 7,247 6,187 7,247 6,320 5,833 6,598 5,966 55,450 55,500 7,258 6,193 7,258 6,326 5,839 6,609 5,972 55,500 55,550 7,269 6,199 7,269 6,332 5,845 6,620 5,978 55,550 55,600 7,280 6,205 7,280 6,338 5,851 6,631 5,984 55,600 55,650 7,291 6,211 7,291 6,344 5,857 6,642 5,990 55,650 55,700 7,302 6,217 7,302 6,350 5,863 6,653 5,996 55,700 55,750 7,313 6,223 7,313 6,356 5,869 6,664 6,002 55,750 55,800 7,324 6,229 7,324 6,362 5,875 6,675 6,008 55,800 55,850 7,335 6,235 7,335 6,368 5,881 6,686 6,014 55,850 55,900 7,346 6,241 7,346 6,374 5,887 6,697 6,020 55,900 55,950 7,357 6,247 7,357 6,380 5,893 6,708 6,026 55,950 56,000 7,368 6,253 7,368 6,386 56,000 5,899 6,719 6,032 56,000 56,050 7,379 6,259 7,379 6,392 5,905 6,730 6,038 56,050 56,100 7,390 6,265 7,390 6,398 5,911 6,741 6,044 56,100 56,150 7,401 6,271 7,401 6,404 5,917 6,752 6,050 56,150 56,200 7,412 6,277 7,412 6,410 5,923 6,763 6,056 56,200 56,250 7,423 6,283 7,423 6,416 5,929 6,774 6,062 56,250 56,300 7,434 6,289 7,434 6,422 5,935 6,785 6,068 56,300 56,350 7,445 6,295 7,445 6,428 5,941 6,796 6,074 56,350 56,400 7,456 6,301 7,456 6,434 5,947 6,807 6,080 56,400 56,450 7,467 6,307 7,467 6,440 5,953 6,818 6,086 56,450 56,500 7,478 6,313 7,478 6,446 5,959 6,829 6,092 56,500 56,550 7,489 6,319 7,489 6,452 5,965 6,840 6,098 56,550 56,600 7,500 6,325 7,500 6,458 5,971 6,851 6,104 56,600 56,650 7,511 6,331 7,511 6,464 5,977 6,862 6,110 56,650 56,700 7,522 6,337 7,522 6,470 5,983 6,873 6,116 56,700 56,750 7,533 6,343 7,533 6,476 5,989 6,884 6,122 56,750 56,800 7,544 6,349 7,544 6,482 5,995 6,895 6,128 56,800 56,850 7,555 6,355 7,555 6,488 6,001 6,906 6,134 56,850 56,900 7,566 6,361 7,566 6,494 6,007 6,917 6,140 56,900 56,950 7,577 6,367 7,577 6,500 6,013 6,928 6,146 56,950 57,000 7,588 6,373 7,588 6,506
(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 7,599 6,379 7,599 6,512 60,000 60,050 8,259 57,050 57,100 7,610 6,385 7,610 6,518 60,050 60,100 8,270 57,100 57,150 7,621 6,391 7,621 6,524 60,100 60,150 8,281 57,150 57,200 7,632 6,397 7,632 6,530 60,150 60,200 8,292 57,200 57,250 7,643 6,403 7,643 6,536 60,200 60,250 8,303 57,250 57,300 7,654 6,409 7,654 6,542 60,250 60,300 8,314 57,300 57,350 7,665 6,415 7,665 6,548 60,300 60,350 8,325 57,350 57,400 7,676 6,421 7,676 6,554 60,350 60,400 8,336 57,400 57,450 7,687 6,427 7,687 6,560 60,400 60,450 8,347 57,450 57,500 7,698 6,433 7,698 6,566 60,450 60,500 8,358 57,500 57,550 7,709 6,439 7,709 6,572 60,500 60,550 8,369 57,550 57,600 7,720 6,445 7,720 6,578 60,550 60,600 8,380 57,600 57,650 7,731 6,451 7,731 6,584 60,600 60,650 8,391 57,650 57,700 7,742 6,457 7,742 6,590 60,650 60,700 8,402 57,700 57,750 7,753 6,463 7,753 6,596 60,700 60,750 8,413 57,750 57,800 7,764 6,469 7,764 6,602 60,750 60,800 8,424 57,800 57,850 7,775 6,475 7,775 6,608 60,800 60,850 8,435 57,850 57,900 7,786 6,481 7,786 6,614 60,850 60,900 8,446 57,900 57,950 7,797 6,487 7,797 6,620 60,900 60,950 8,457 57,950 58,000 7,808 6,493 7,808 6,626 60,950 61,000 8,468 58,000 61,000 58,000 58,050 7,819 6,499 7,819 6,632 61,000 61,050 8,479 58,050 58,100 7,830 6,505 7,830 6,638 61,050 61,100 8,490 58,100 58,150 7,841 6,511 7,841 6,644 61,100 61,150 8,501 58,150 58,200 7,852 6,517 7,852 6,650 61,150 61,200 8,512 58,200 58,250 7,863 6,523 7,863 6,656 61,200 61,250 8,523 58,250 58,300 7,874 6,529 7,874 6,662 61,250 61,300 8,534 58,300 58,350 7,885 6,535 7,885 6,668 61,300 61,350 8,545 58,350 58,400 7,896 6,541 7,896 6,674 61,350 61,400 8,556 58,400 58,450 7,907 6,547 7,907 6,680 61,400 61,450 8,567 58,450 58,500 7,918 6,553 7,918 6,686 61,450 61,500 8,578 58,500 58,550 7,929 6,559 7,929 6,692 61,500 61,550 8,589 58,550 58,600 7,940 6,565 7,940 6,698 61,550 61,600 8,600 58,600 58,650 7,951 6,571 7,951 6,704 61,600 61,650 8,611 58,650 58,700 7,962 6,577 7,962 6,710 61,650 61,700 8,622 58,700 58,750 7,973 6,583 7,973 6,716 61,700 61,750 8,633 58,750 58,800 7,984 6,589 7,984 6,722 61,750 61,800 8,644 58,800 58,850 7,995 6,595 7,995 6,728 61,800 61,850 8,655 58,850 58,900 8,006 6,601 8,006 6,734 61,850 61,900 8,666 58,900 58,950 8,017 6,607 8,017 6,740 61,900 61,950 8,677 58,950 59,000 8,028 6,613 8,028 6,746 61,950 62,000 8,688 59,000 62,000 59,000 59,050 8,039 6,619 8,039 6,752 62,000 62,050 8,699 59,050 59,100 8,050 6,625 8,050 6,758 62,050 62,100 8,710 59,100 59,150 8,061 6,631 8,061 6,764 62,100 62,150 8,721 59,150 59,200 8,072 6,637 8,072 6,770 62,150 62,200 8,732 59,200 59,250 8,083 6,643 8,083 6,776 62,200 62,250 8,743 59,250 59,300 8,094 6,649 8,094 6,782 62,250 62,300 8,754 59,300 59,350 8,105 6,655 8,105 6,788 62,300 62,350 8,765 59,350 59,400 8,116 6,661 8,116 6,794 62,350 62,400 8,776 59,400 59,450 8,127 6,667 8,127 6,800 62,400 62,450 8,787 59,450 59,500 8,138 6,673 8,138 6,806 62,450 62,500 8,798 59,500 59,550 8,149 6,679 8,149 6,812 62,500 62,550 8,809 59,550 59,600 8,160 6,685 8,160 6,818 62,550 62,600 8,820 59,600 59,650 8,171 6,691 8,171 6,824 62,600 62,650 8,831 59,650 59,700 8,182 6,697 8,182 6,830 62,650 62,700 8,842 59,700 59,750 8,193 6,703 8,193 6,836 62,700 62,750 8,853 59,750 59,800 8,204 6,709 8,204 6,842 62,750 62,800 8,864 59,800 59,850 8,215 6,715 8,215 6,848 62,800 62,850 8,875 59,850 59,900 8,226 6,721 8,226 6,854 62,850 62,900 8,886 59,900 59,950 8,237 6,727 8,237 6,860 62,900 62,950 8,897 59,950 60,000 8,248 6,733 8,248 6,866 62,950 63,000 8,908

• 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 6,739 8,259 6,872 63,000 63,050 8,919 7,099 8,919 7,232 6,745 8,270 6,878 63,050 63,100 8,930 7,105 8,930 7,238 6,751 8,281 6,884 63,100 63,150 8,941 7,111 8,941 7,247 6,757 8,292 6,890 63,150 63,200 8,952 7,117 8,952 7,258 6,763 8,303 6,896 63,200 63,250 8,963 7,123 8,963 7,269 6,769 8,314 6,902 63,250 63,300 8,974 7,129 8,974 7,280 6,775 8,325 6,908 63,300 63,350 8,985 7,135 8,985 7,291 6,781 8,336 6,914 63,350 63,400 8,996 7,141 8,996 7,302 6,787 8,347 6,920 63,400 63,450 9,007 7,147 9,007 7,313 6,793 8,358 6,926 63,450 63,500 9,018 7,153 9,018 7,324 6,799 8,369 6,932 63,500 63,550 9,029 7,159 9,029 7,335 6,805 8,380 6,938 63,550 63,600 9,040 7,165 9,040 7,346 6,811 8,391 6,944 63,600 63,650 9,051 7,171 9,051 7,357 6,817 8,402 6,950 63,650 63,700 9,062 7,177 9,062 7,368 6,823 8,413 6,956 63,700 63,750 9,073 7,183 9,073 7,379 6,829 8,424 6,962 63,750 63,800 9,084 7,189 9,084 7,390 6,835 8,435 6,968 63,800 63,850 9,095 7,195 9,095 7,401 6,841 8,446 6,974 63,850 63,900 9,106 7,201 9,106 7,412 6,847 8,457 6,980 63,900 63,950 9,117 7,207 9,117 7,423 6,853 8,468 6,986 63,950 64,000 9,128 7,213 9,128 7,434 64,000 6,859 8,479 6,992 64,000 64,050 9,139 7,219 9,139 7,445 6,865 8,490 6,998 64,050 64,100 9,150 7,225 9,150 7,456 6,871 8,501 7,004 64,100 64,150 9,161 7,231 9,161 7,467 6,877 8,512 7,010 64,150 64,200 9,172 7,237 9,172 7,478 6,883 8,523 7,016 64,200 64,250 9,183 7,243 9,183 7,489 6,889 8,534 7,022 64,250 64,300 9,194 7,249 9,194 7,500 6,895 8,545 7,028 64,300 64,350 9,205 7,255 9,205 7,511 6,901 8,556 7,034 64,350 64,400 9,216 7,261 9,216 7,522 6,907 8,567 7,040 64,400 64,450 9,227 7,267 9,227 7,533 6,913 8,578 7,046 64,450 64,500 9,238 7,273 9,238 7,544 6,919 8,589 7,052 64,500 64,550 9,249 7,279 9,249 7,555 6,925 8,600 7,058 64,550 64,600 9,260 7,285 9,260 7,566 6,931 8,611 7,064 64,600 64,650 9,271 7,291 9,271 7,577 6,937 8,622 7,070 64,650 64,700 9,282 7,297 9,282 7,588 6,943 8,633 7,076 64,700 64,750 9,293 7,303 9,293 7,599 6,949 8,644 7,082 64,750 64,800 9,304 7,309 9,304 7,610 6,955 8,655 7,088 64,800 64,850 9,315 7,315 9,315 7,621 6,961 8,666 7,094 64,850 64,900 9,326 7,321 9,326 7,632 6,967 8,677 7,100 64,900 64,950 9,337 7,327 9,337 7,643 6,973 8,688 7,106 64,950 65,000 9,348 7,333 9,348 7,654 65,000 6,979 8,699 7,112 65,000 65,050 9,359 7,339 9,359 7,665 6,985 8,710 7,118 65,050 65,100 9,370 7,345 9,370 7,676 6,991 8,721 7,124 65,100 65,150 9,381 7,351 9,381 7,687 6,997 8,732 7,130 65,150 65,200 9,392 7,357 9,392 7,698 7,003 8,743 7,136 65,200 65,250 9,403 7,363 9,403 7,709 7,009 8,754 7,142 65,250 65,300 9,414 7,369 9,414 7,720 7,015 8,765 7,148 65,300 65,350 9,425 7,375 9,425 7,731 7,021 8,776 7,154 65,350 65,400 9,436 7,381 9,436 7,742 7,027 8,787 7,160 65,400 65,450 9,447 7,387 9,447 7,753 7,033 8,798 7,166 65,450 65,500 9,458 7,393 9,458 7,764 7,039 8,809 7,172 65,500 65,550 9,469 7,399 9,469 7,775 7,045 8,820 7,178 65,550 65,600 9,480 7,405 9,480 7,786 7,051 8,831 7,184 65,600 65,650 9,491 7,411 9,491 7,797 7,057 8,842 7,190 65,650 65,700 9,502 7,417 9,502 7,808 7,063 8,853 7,196 65,700 65,750 9,513 7,423 9,513 7,819 7,069 8,864 7,202 65,750 65,800 9,524 7,429 9,524 7,830 7,075 8,875 7,208 65,800 65,850 9,535 7,435 9,535 7,841 7,081 8,886 7,214 65,850 65,900 9,546 7,441 9,546 7,852 7,087 8,897 7,220 65,900 65,950 9,557 7,447 9,557 7,863 7,093 8,908 7,226 65,950 66,000 9,568 7,453 9,568 7,874
(Continued)
71
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 9,579 7,459 9,579 7,885 69,000 69,050 10,239 66,050 66,100 9,590 7,465 9,590 7,896 69,050 69,100 10,250 66,100 66,150 9,601 7,471 9,601 7,907 69,100 69,150 10,261 66,150 66,200 9,612 7,477 9,612 7,918 69,150 69,200 10,272 66,200 66,250 9,623 7,483 9,623 7,929 69,200 69,250 10,283 66,250 66,300 9,634 7,489 9,634 7,940 69,250 69,300 10,294 66,300 66,350 9,645 7,495 9,645 7,951 69,300 69,350 10,305 66,350 66,400 9,656 7,501 9,656 7,962 69,350 69,400 10,316 66,400 66,450 9,667 7,507 9,667 7,973 69,400 69,450 10,327 66,450 66,500 9,678 7,513 9,678 7,984 69,450 69,500 10,338 66,500 66,550 9,689 7,519 9,689 7,995 69,500 69,550 10,349 66,550 66,600 9,700 7,525 9,700 8,006 69,550 69,600 10,360 66,600 66,650 9,711 7,531 9,711 8,017 69,600 69,650 10,371 66,650 66,700 9,722 7,537 9,722 8,028 69,650 69,700 10,382 66,700 66,750 9,733 7,543 9,733 8,039 69,700 69,750 10,393 66,750 66,800 9,744 7,549 9,744 8,050 69,750 69,800 10,404 66,800 66,850 9,755 7,555 9,755 8,061 69,800 69,850 10,415 66,850 66,900 9,766 7,561 9,766 8,072 69,850 69,900 10,426 66,900 66,950 9,777 7,567 9,777 8,083 69,900 69,950 10,437 66,950 67,000 9,788 7,573 9,788 8,094 69,950 70,000 10,448 67,000 70,000 67,000 67,050 9,799 7,579 9,799 8,105 70,000 70,050 10,459 67,050 67,100 9,810 7,585 9,810 8,116 70,050 70,100 10,470 67,100 67,150 9,821 7,591 9,821 8,127 70,100 70,150 10,481 67,150 67,200 9,832 7,597 9,832 8,138 70,150 70,200 10,492 67,200 67,250 9,843 7,603 9,843 8,149 70,200 70,250 10,503 67,250 67,300 9,854 7,609 9,854 8,160 70,250 70,300 10,514 67,300 67,350 9,865 7,615 9,865 8,171 70,300 70,350 10,525 67,350 67,400 9,876 7,621 9,876 8,182 70,350 70,400 10,536 67,400 67,450 9,887 7,627 9,887 8,193 70,400 70,450 10,547 67,450 67,500 9,898 7,633 9,898 8,204 70,450 70,500 10,558 67,500 67,550 9,909 7,639 9,909 8,215 70,500 70,550 10,569 67,550 67,600 9,920 7,645 9,920 8,226 70,550 70,600 10,580 67,600 67,650 9,931 7,651 9,931 8,237 70,600 70,650 10,591 67,650 67,700 9,942 7,657 9,942 8,248 70,650 70,700 10,602 67,700 67,750 9,953 7,663 9,953 8,259 70,700 70,750 10,613 67,750 67,800 9,964 7,669 9,964 8,270 70,750 70,800 10,624 67,800 67,850 9,975 7,675 9,975 8,281 70,800 70,850 10,635 67,850 67,900 9,986 7,681 9,986 8,292 70,850 70,900 10,646 67,900 67,950 9,997 7,687 9,997 8,303 70,900 70,950 10,657 67,950 68,000 10,008 7,693 10,008 8,314 70,950 71,000 10,668 68,000 71,000 68,000 68,050 10,019 7,699 10,019 8,325 71,000 71,050 10,679 68,050 68,100 10,030 7,705 10,030 8,336 71,050 71,100 10,690 68,100 68,150 10,041 7,711 10,041 8,347 71,100 71,150 10,701 68,150 68,200 10,052 7,717 10,052 8,358 71,150 71,200 10,712 68,200 68,250 10,063 7,723 10,063 8,369 71,200 71,250 10,723 68,250 68,300 10,074 7,729 10,074 8,380 71,250 71,300 10,734 68,300 68,350 10,085 7,735 10,085 8,391 71,300 71,350 10,745 68,350 68,400 10,096 7,741 10,096 8,402 71,350 71,400 10,756 68,400 68,450 10,107 7,747 10,107 8,413 71,400 71,450 10,767 68,450 68,500 10,118 7,753 10,118 8,424 71,450 71,500 10,778 68,500 68,550 10,129 7,759 10,129 8,435 71,500 71,550 10,789 68,550 68,600 10,140 7,765 10,140 8,446 71,550 71,600 10,800 68,600 68,650 10,151 7,771 10,151 8,457 71,600 71,650 10,811 68,650 68,700 10,162 7,777 10,162 8,468 71,650 71,700 10,822 68,700 68,750 10,173 7,783 10,173 8,479 71,700 71,750 10,833 68,750 68,800 10,184 7,789 10,184 8,490 71,750 71,800 10,844 68,800 68,850 10,195 7,795 10,195 8,501 71,800 71,850 10,855 68,850 68,900 10,206 7,801 10,206 8,512 71,850 71,900 10,866 68,900 68,950 10,217 7,807 10,217 8,523 71,900 71,950 10,877 68,950 69,000 10,228 7,813 10,228 8,534 71,950 72,000 10,888

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

72
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 7,819 10,239 8,545 72,000 72,050 10,899 8,179 10,899 9,205 7,825 10,250 8,556 72,050 72,100 10,910 8,185 10,910 9,216 7,831 10,261 8,567 72,100 72,150 10,921 8,191 10,921 9,227 7,837 10,272 8,578 72,150 72,200 10,932 8,197 10,932 9,238 7,843 10,283 8,589 72,200 72,250 10,943 8,203 10,943 9,249 7,849 10,294 8,600 72,250 72,300 10,954 8,209 10,954 9,260 7,855 10,305 8,611 72,300 72,350 10,965 8,215 10,965 9,271 7,861 10,316 8,622 72,350 72,400 10,976 8,221 10,976 9,282 7,867 10,327 8,633 72,400 72,450 10,987 8,227 10,987 9,293 7,873 10,338 8,644 72,450 72,500 10,998 8,233 10,998 9,304 7,879 10,349 8,655 72,500 72,550 11,009 8,239 11,009 9,315 7,885 10,360 8,666 72,550 72,600 11,020 8,245 11,020 9,326 7,891 10,371 8,677 72,600 72,650 11,031 8,251 11,031 9,337 7,897 10,382 8,688 72,650 72,700 11,042 8,257 11,042 9,348 7,903 10,393 8,699 72,700 72,750 11,053 8,263 11,053 9,359 7,909 10,404 8,710 72,750 72,800 11,064 8,269 11,064 9,370 7,915 10,415 8,721 72,800 72,850 11,075 8,275 11,075 9,381 7,921 10,426 8,732 72,850 72,900 11,086 8,281 11,086 9,392 7,927 10,437 8,743 72,900 72,950 11,097 8,287 11,097 9,403 7,933 10,448 8,754 72,950 73,000 11,108 8,293 11,108 9,414 73,000 7,939 10,459 8,765 73,000 73,050 11,119 8,299 11,119 9,425 7,945 10,470 8,776 73,050 73,100 11,130 8,305 11,130 9,436 7,951 10,481 8,787 73,100 73,150 11,141 8,311 11,141 9,447 7,957 10,492 8,798 73,150 73,200 11,152 8,317 11,152 9,458 7,963 10,503 8,809 73,200 73,250 11,163 8,323 11,163 9,469 7,969 10,514 8,820 73,250 73,300 11,174 8,329 11,174 9,480 7,975 10,525 8,831 73,300 73,350 11,185 8,335 11,185 9,491 7,981 10,536 8,842 73,350 73,400 11,196 8,341 11,196 9,502 7,987 10,547 8,853 73,400 73,450 11,207 8,347 11,207 9,513 7,993 10,558 8,864 73,450 73,500 11,218 8,353 11,218 9,524 7,999 10,569 8,875 73,500 73,550 11,229 8,359 11,229 9,535 8,005 10,580 8,886 73,550 73,600 11,240 8,365 11,240 9,546 8,011 10,591 8,897 73,600 73,650 11,251 8,371 11,251 9,557 8,017 10,602 8,908 73,650 73,700 11,262 8,377 11,262 9,568 8,023 10,613 8,919 73,700 73,750 11,273 8,383 11,273 9,579 8,029 10,624 8,930 73,750 73,800 11,284 8,389 11,284 9,590 8,035 10,635 8,941 73,800 73,850 11,295 8,395 11,295 9,601 8,041 10,646 8,952 73,850 73,900 11,306 8,401 11,306 9,612 8,047 10,657 8,963 73,900 73,950 11,317 8,407 11,317 9,623 8,053 10,668 8,974 73,950 74,000 11,328 8,413 11,328 9,634 74,000 8,059 10,679 8,985 74,000 74,050 11,339 8,419 11,339 9,645 8,065 10,690 8,996 74,050 74,100 11,350 8,425 11,350 9,656 8,071 10,701 9,007 74,100 74,150 11,361 8,431 11,361 9,667 8,077 10,712 9,018 74,150 74,200 11,372 8,437 11,372 9,678 8,083 10,723 9,029 74,200 74,250 11,383 8,443 11,383 9,689 8,089 10,734 9,040 74,250 74,300 11,394 8,449 11,394 9,700 8,095 10,745 9,051 74,300 74,350 11,405 8,455 11,405 9,711 8,101 10,756 9,062 74,350 74,400 11,416 8,461 11,416 9,722 8,107 10,767 9,073 74,400 74,450 11,427 8,467 11,427 9,733 8,113 10,778 9,084 74,450 74,500 11,438 8,473 11,438 9,744 8,119 10,789 9,095 74,500 74,550 11,449 8,479 11,449 9,755 8,125 10,800 9,106 74,550 74,600 11,460 8,485 11,460 9,766 8,131 10,811 9,117 74,600 74,650 11,471 8,491 11,471 9,777 8,137 10,822 9,128 74,650 74,700 11,482 8,497 11,482 9,788 8,143 10,833 9,139 74,700 74,750 11,493 8,503 11,493 9,799 8,149 10,844 9,150 74,750 74,800 11,504 8,509 11,504 9,810 8,155 10,855 9,161 74,800 74,850 11,515 8,515 11,515 9,821 8,161 10,866 9,172 74,850 74,900 11,526 8,521 11,526 9,832 8,167 10,877 9,183 74,900 74,950 11,537 8,527 11,537 9,843 8,173 10,888 9,194 74,950 75,000 11,548 8,533 11,548 9,854
(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 11,559 8,539 11,559 9,865 78,000 78,050 12,219 75,050 75,100 11,570 8,545 11,570 9,876 78,050 78,100 12,230 75,100 75,150 11,581 8,551 11,581 9,887 78,100 78,150 12,241 75,150 75,200 11,592 8,557 11,592 9,898 78,150 78,200 12,252 75,200 75,250 11,603 8,563 11,603 9,909 78,200 78,250 12,263 75,250 75,300 11,614 8,569 11,614 9,920 78,250 78,300 12,274 75,300 75,350 11,625 8,575 11,625 9,931 78,300 78,350 12,285 75,350 75,400 11,636 8,581 11,636 9,942 78,350 78,400 12,296 75,400 75,450 11,647 8,587 11,647 9,953 78,400 78,450 12,307 75,450 75,500 11,658 8,593 11,658 9,964 78,450 78,500 12,318 75,500 75,550 11,669 8,599 11,669 9,975 78,500 78,550 12,329 75,550 75,600 11,680 8,605 11,680 9,986 78,550 78,600 12,340 75,600 75,650 11,691 8,611 11,691 9,997 78,600 78,650 12,351 75,650 75,700 11,702 8,617 11,702 10,008 78,650 78,700 12,362 75,700 75,750 11,713 8,623 11,713 10,019 78,700 78,750 12,373 75,750 75,800 11,724 8,629 11,724 10,030 78,750 78,800 12,384 75,800 75,850 11,735 8,635 11,735 10,041 78,800 78,850 12,395 75,850 75,900 11,746 8,641 11,746 10,052 78,850 78,900 12,406 75,900 75,950 11,757 8,647 11,757 10,063 78,900 78,950 12,417 75,950 76,000 11,768 8,653 11,768 10,074 78,950 79,000 12,428 76,000 79,000 76,000 76,050 11,779 8,659 11,779 10,085 79,000 79,050 12,439 76,050 76,100 11,790 8,665 11,790 10,096 79,050 79,100 12,450 76,100 76,150 11,801 8,671 11,801 10,107 79,100 79,150 12,461 76,150 76,200 11,812 8,677 11,812 10,118 79,150 79,200 12,472 76,200 76,250 11,823 8,683 11,823 10,129 79,200 79,250 12,483 76,250 76,300 11,834 8,689 11,834 10,140 79,250 79,300 12,494 76,300 76,350 11,845 8,695 11,845 10,151 79,300 79,350 12,505 76,350 76,400 11,856 8,701 11,856 10,162 79,350 79,400 12,516 76,400 76,450 11,867 8,707 11,867 10,173 79,400 79,450 12,527 76,450 76,500 11,878 8,713 11,878 10,184 79,450 79,500 12,538 76,500 76,550 11,889 8,719 11,889 10,195 79,500 79,550 12,549 76,550 76,600 11,900 8,725 11,900 10,206 79,550 79,600 12,560 76,600 76,650 11,911 8,731 11,911 10,217 79,600 79,650 12,571 76,650 76,700 11,922 8,737 11,922 10,228 79,650 79,700 12,582 76,700 76,750 11,933 8,743 11,933 10,239 79,700 79,750 12,593 76,750 76,800 11,944 8,749 11,944 10,250 79,750 79,800 12,604 76,800 76,850 11,955 8,755 11,955 10,261 79,800 79,850 12,615 76,850 76,900 11,966 8,761 11,966 10,272 79,850 79,900 12,626 76,900 76,950 11,977 8,767 11,977 10,283 79,900 79,950 12,637 76,950 77,000 11,988 8,773 11,988 10,294 79,950 80,000 12,648 77,000 80,000 77,000 77,050 11,999 8,779 11,999 10,305 80,000 80,050 12,659 77,050 77,100 12,010 8,785 12,010 10,316 80,050 80,100 12,670 77,100 77,150 12,021 8,791 12,021 10,327 80,100 80,150 12,681 77,150 77,200 12,032 8,797 12,032 10,338 80,150 80,200 12,692 77,200 77,250 12,043 8,803 12,043 10,349 80,200 80,250 12,703 77,250 77,300 12,054 8,809 12,054 10,360 80,250 80,300 12,714 77,300 77,350 12,065 8,815 12,065 10,371 80,300 80,350 12,725 77,350 77,400 12,076 8,821 12,076 10,382 80,350 80,400 12,736 77,400 77,450 12,087 8,827 12,087 10,393 80,400 80,450 12,747 77,450 77,500 12,098 8,833 12,098 10,404 80,450 80,500 12,758 77,500 77,550 12,109 8,839 12,109 10,415 80,500 80,550 12,769 77,550 77,600 12,120 8,845 12,120 10,426 80,550 80,600 12,780 77,600 77,650 12,131 8,851 12,131 10,437 80,600 80,650 12,791 77,650 77,700 12,142 8,857 12,142 10,448 80,650 80,700 12,802 77,700 77,750 12,153 8,863 12,153 10,459 80,700 80,750 12,813 77,750 77,800 12,164 8,869 12,164 10,470 80,750 80,800 12,824 77,800 77,850 12,175 8,875 12,175 10,481 80,800 80,850 12,835 77,850 77,900 12,186 8,881 12,186 10,492 80,850 80,900 12,846 77,900 77,950 12,197 8,887 12,197 10,503 80,900 80,950 12,857 77,950 78,000 12,208 8,893 12,208 10,514 80,950 81,000 12,868

• 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 8,899 12,219 10,525 81,000 81,050 12,879 9,259 12,879 11,185 8,905 12,230 10,536 81,050 81,100 12,890 9,265 12,890 11,196 8,911 12,241 10,547 81,100 81,150 12,901 9,271 12,901 11,207 8,917 12,252 10,558 81,150 81,200 12,912 9,277 12,912 11,218 8,923 12,263 10,569 81,200 81,250 12,923 9,283 12,923 11,229 8,929 12,274 10,580 81,250 81,300 12,934 9,289 12,934 11,240 8,935 12,285 10,591 81,300 81,350 12,945 9,295 12,945 11,251 8,941 12,296 10,602 81,350 81,400 12,956 9,301 12,956 11,262 8,947 12,307 10,613 81,400 81,450 12,967 9,307 12,967 11,273 8,953 12,318 10,624 81,450 81,500 12,978 9,313 12,978 11,284 8,959 12,329 10,635 81,500 81,550 12,989 9,319 12,989 11,295 8,965 12,340 10,646 81,550 81,600 13,000 9,325 13,000 11,306 8,971 12,351 10,657 81,600 81,650 13,011 9,331 13,011 11,317 8,977 12,362 10,668 81,650 81,700 13,022 9,337 13,022 11,328 8,983 12,373 10,679 81,700 81,750 13,033 9,343 13,033 11,339 8,989 12,384 10,690 81,750 81,800 13,044 9,349 13,044 11,350 8,995 12,395 10,701 81,800 81,850 13,055 9,355 13,055 11,361 9,001 12,406 10,712 81,850 81,900 13,066 9,361 13,066 11,372 9,007 12,417 10,723 81,900 81,950 13,077 9,367 13,077 11,383 9,013 12,428 10,734 81,950 82,000 13,088 9,373 13,088 11,394 82,000 9,019 12,439 10,745 82,000 82,050 13,099 9,379 13,099 11,405 9,025 12,450 10,756 82,050 82,100 13,110 9,385 13,110 11,416 9,031 12,461 10,767 82,100 82,150 13,121 9,391 13,121 11,427 9,037 12,472 10,778 82,150 82,200 13,132 9,397 13,132 11,438 9,043 12,483 10,789 82,200 82,250 13,143 9,403 13,143 11,449 9,049 12,494 10,800 82,250 82,300 13,154 9,409 13,154 11,460 9,055 12,505 10,811 82,300 82,350 13,165 9,415 13,165 11,471 9,061 12,516 10,822 82,350 82,400 13,176 9,421 13,176 11,482 9,067 12,527 10,833 82,400 82,450 13,187 9,427 13,187 11,493 9,073 12,538 10,844 82,450 82,500 13,198 9,433 13,198 11,504 9,079 12,549 10,855 82,500 82,550 13,209 9,439 13,209 11,515 9,085 12,560 10,866 82,550 82,600 13,220 9,445 13,220 11,526 9,091 12,571 10,877 82,600 82,650 13,231 9,451 13,231 11,537 9,097 12,582 10,888 82,650 82,700 13,242 9,457 13,242 11,548 9,103 12,593 10,899 82,700 82,750 13,253 9,463 13,253 11,559 9,109 12,604 10,910 82,750 82,800 13,264 9,469 13,264 11,570 9,115 12,615 10,921 82,800 82,850 13,275 9,475 13,275 11,581 9,121 12,626 10,932 82,850 82,900 13,286 9,481 13,286 11,592 9,127 12,637 10,943 82,900 82,950 13,297 9,487 13,297 11,603 9,133 12,648 10,954 82,950 83,000 13,308 9,493 13,308 11,614 83,000 9,139 12,659 10,965 83,000 83,050 13,319 9,499 13,319 11,625 9,145 12,670 10,976 83,050 83,100 13,330 9,505 13,330 11,636 9,151 12,681 10,987 83,100 83,150 13,341 9,511 13,341 11,647 9,157 12,692 10,998 83,150 83,200 13,352 9,517 13,352 11,658 9,163 12,703 11,009 83,200 83,250 13,363 9,523 13,363 11,669 9,169 12,714 11,020 83,250 83,300 13,374 9,529 13,374 11,680 9,175 12,725 11,031 83,300 83,350 13,385 9,535 13,385 11,691 9,181 12,736 11,042 83,350 83,400 13,396 9,541 13,396 11,702 9,187 12,747 11,053 83,400 83,450 13,407 9,547 13,407 11,713 9,193 12,758 11,064 83,450 83,500 13,418 9,553 13,418 11,724 9,199 12,769 11,075 83,500 83,550 13,429 9,559 13,429 11,735 9,205 12,780 11,086 83,550 83,600 13,440 9,565 13,440 11,746 9,211 12,791 11,097 83,600 83,650 13,451 9,571 13,451 11,757 9,217 12,802 11,108 83,650 83,700 13,462 9,577 13,462 11,768 9,223 12,813 11,119 83,700 83,750 13,473 9,583 13,473 11,779 9,229 12,824 11,130 83,750 83,800 13,484 9,589 13,484 11,790 9,235 12,835 11,141 83,800 83,850 13,495 9,595 13,495 11,801 9,241 12,846 11,152 83,850 83,900 13,506 9,601 13,506 11,812 9,247 12,857 11,163 83,900 83,950 13,517 9,607 13,517 11,823 9,253 12,868 11,174 83,950 84,000 13,528 9,613 13,528 11,834
(Continued)
73
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 13,539 9,619 13,539 11,845 87,000 87,050 14,199 84,050 84,100 13,550 9,625 13,550 11,856 87,050 87,100 14,210 84,100 84,150 13,561 9,631 13,561 11,867 87,100 87,150 14,221 84,150 84,200 13,572 9,637 13,572 11,878 87,150 87,200 14,232 84,200 84,250 13,583 9,643 13,583 11,889 87,200 87,250 14,243 84,250 84,300 13,594 9,649 13,594 11,900 87,250 87,300 14,254 84,300 84,350 13,605 9,655 13,605 11,911 87,300 87,350 14,265 84,350 84,400 13,616 9,661 13,616 11,922 87,350 87,400 14,276 84,400 84,450 13,627 9,667 13,627 11,933 87,400 87,450 14,287 84,450 84,500 13,638 9,673 13,638 11,944 87,450 87,500 14,298 84,500 84,550 13,649 9,679 13,649 11,955 87,500 87,550 14,309 84,550 84,600 13,660 9,685 13,660 11,966 87,550 87,600 14,320 84,600 84,650 13,671 9,691 13,671 11,977 87,600 87,650 14,331 84,650 84,700 13,682 9,697 13,682 11,988 87,650 87,700 14,342 84,700 84,750 13,693 9,703 13,693 11,999 87,700 87,750 14,353 84,750 84,800 13,704 9,709 13,704 12,010 87,750 87,800 14,364 84,800 84,850 13,715 9,715 13,715 12,021 87,800 87,850 14,375 84,850 84,900 13,726 9,721 13,726 12,032 87,850 87,900 14,386 84,900 84,950 13,737 9,727 13,737 12,043 87,900 87,950 14,397 84,950 85,000 13,748 9,733 13,748 12,054 87,950 88,000 14,408 85,000 88,000 85,000 85,050 13,759 9,739 13,759 12,065 88,000 88,050 14,419 85,050 85,100 13,770 9,745 13,770 12,076 88,050 88,100 14,430 85,100 85,150 13,781 9,751 13,781 12,087 88,100 88,150 14,441 85,150 85,200 13,792 9,757 13,792 12,098 88,150 88,200 14,452 85,200 85,250 13,803 9,763 13,803 12,109 88,200 88,250 14,463 85,250 85,300 13,814 9,769 13,814 12,120 88,250 88,300 14,474 85,300 85,350 13,825 9,775 13,825 12,131 88,300 88,350 14,485 85,350 85,400 13,836 9,781 13,836 12,142 88,350 88,400 14,496 85,400 85,450 13,847 9,787 13,847 12,153 88,400 88,450 14,507 85,450 85,500 13,858 9,793 13,858 12,164 88,450 88,500 14,518 85,500 85,550 13,869 9,799 13,869 12,175 88,500 88,550 14,529 85,550 85,600 13,880 9,805 13,880 12,186 88,550 88,600 14,540 85,600 85,650 13,891 9,811 13,891 12,197 88,600 88,650 14,551 85,650 85,700 13,902 9,817 13,902 12,208 88,650 88,700 14,562 85,700 85,750 13,913 9,823 13,913 12,219 88,700 88,750 14,573 85,750 85,800 13,924 9,829 13,924 12,230 88,750 88,800 14,584 85,800 85,850 13,935 9,835 13,935 12,241 88,800 88,850 14,595 85,850 85,900 13,946 9,841 13,946 12,252 88,850 88,900 14,606 85,900 85,950 13,957 9,847 13,957 12,263 88,900 88,950 14,617 85,950 86,000 13,968 9,853 13,968 12,274 88,950 89,000 14,628 86,000 89,000 86,000 86,050 13,979 9,859 13,979 12,285 89,000 89,050 14,639 86,050 86,100 13,990 9,865 13,990 12,296 89,050 89,100 14,650 86,100 86,150 14,001 9,871 14,001 12,307 89,100 89,150 14,661 86,150 86,200 14,012 9,877 14,012 12,318 89,150 89,200 14,672 86,200 86,250 14,023 9,883 14,023 12,329 89,200 89,250 14,683 86,250 86,300 14,034 9,889 14,034 12,340 89,250 89,300 14,694 86,300 86,350 14,045 9,895 14,045 12,351 89,300 89,350 14,705 86,350 86,400 14,056 9,901 14,056 12,362 89,350 89,400 14,716 86,400 86,450 14,067 9,907 14,067 12,373 89,400 89,450 14,727 86,450 86,500 14,078 9,913 14,078 12,384 89,450 89,500 14,738 86,500 86,550 14,089 9,919 14,089 12,395 89,500 89,550 14,749 86,550 86,600 14,100 9,925 14,100 12,406 89,550 89,600 14,760 86,600 86,650 14,111 9,931 14,111 12,417 89,600 89,650 14,771 86,650 86,700 14,122 9,937 14,122 12,428 89,650 89,700 14,782 86,700 86,750 14,133 9,943 14,133 12,439 89,700 89,750 14,793 86,750 86,800 14,144 9,949 14,144 12,450 89,750 89,800 14,804 86,800 86,850 14,155 9,955 14,155 12,461 89,800 89,850 14,815 86,850 86,900 14,166 9,961 14,166 12,472 89,850 89,900 14,826 86,900 86,950 14,177 9,967 14,177 12,483 89,900 89,950 14,837 86,950 87,000 14,188 9,973 14,188 12,494 89,950 90,000 14,848

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

74
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 9,979 14,199 12,505 90,000 90,050 14,859 10,339 14,859 13,165 9,985 14,210 12,516 90,050 90,100 14,870 10,345 14,870 13,176 9,991 14,221 12,527 90,100 90,150 14,881 10,351 14,881 13,187 9,997 14,232 12,538 90,150 90,200 14,892 10,357 14,892 13,198 10,003 14,243 12,549 90,200 90,250 14,903 10,363 14,903 13,209 10,009 14,254 12,560 90,250 90,300 14,914 10,369 14,914 13,220 10,015 14,265 12,571 90,300 90,350 14,925 10,375 14,925 13,231 10,021 14,276 12,582 90,350 90,400 14,936 10,381 14,936 13,242 10,027 14,287 12,593 90,400 90,450 14,947 10,387 14,947 13,253 10,033 14,298 12,604 90,450 90,500 14,958 10,393 14,958 13,264 10,039 14,309 12,615 90,500 90,550 14,969 10,399 14,969 13,275 10,045 14,320 12,626 90,550 90,600 14,980 10,405 14,980 13,286 10,051 14,331 12,637 90,600 90,650 14,991 10,411 14,991 13,297 10,057 14,342 12,648 90,650 90,700 15,002 10,417 15,002 13,308 10,063 14,353 12,659 90,700 90,750 15,013 10,423 15,013 13,319 10,069 14,364 12,670 90,750 90,800 15,024 10,429 15,024 13,330 10,075 14,375 12,681 90,800 90,850 15,035 10,435 15,035 13,341 10,081 14,386 12,692 90,850 90,900 15,046 10,441 15,046 13,352 10,087 14,397 12,703 90,900 90,950 15,057 10,447 15,057 13,363 10,093 14,408 12,714 90,950 91,000 15,068 10,453 15,068 13,374 91,000 10,099 14,419 12,725 91,000 91,050 15,079 10,459 15,079 13,385 10,105 14,430 12,736 91,050 91,100 15,090 10,465 15,090 13,396 10,111 14,441 12,747 91,100 91,150 15,101 10,471 15,101 13,407 10,117 14,452 12,758 91,150 91,200 15,112 10,477 15,112 13,418 10,123 14,463 12,769 91,200 91,250 15,123 10,483 15,123 13,429 10,129 14,474 12,780 91,250 91,300 15,134 10,489 15,134 13,440 10,135 14,485 12,791 91,300 91,350 15,145 10,495 15,145 13,451 10,141 14,496 12,802 91,350 91,400 15,156 10,501 15,156 13,462 10,147 14,507 12,813 91,400 91,450 15,167 10,507 15,167 13,473 10,153 14,518 12,824 91,450 91,500 15,178 10,513 15,178 13,484 10,159 14,529 12,835 91,500 91,550 15,189 10,519 15,189 13,495 10,165 14,540 12,846 91,550 91,600 15,200 10,525 15,200 13,506 10,171 14,551 12,857 91,600 91,650 15,211 10,531 15,211 13,517 10,177 14,562 12,868 91,650 91,700 15,222 10,537 15,222 13,528 10,183 14,573 12,879 91,700 91,750 15,233 10,543 15,233 13,539 10,189 14,584 12,890 91,750 91,800 15,244 10,549 15,244 13,550 10,195 14,595 12,901 91,800 91,850 15,255 10,555 15,255 13,561 10,201 14,606 12,912 91,850 91,900 15,266 10,561 15,266 13,572 10,207 14,617 12,923 91,900 91,950 15,277 10,567 15,277 13,583 10,213 14,628 12,934 91,950 92,000 15,288 10,573 15,288 13,594 92,000 10,219 14,639 12,945 92,000 92,050 15,299 10,579 15,299 13,605 10,225 14,650 12,956 92,050 92,100 15,310 10,585 15,310 13,616 10,231 14,661 12,967 92,100 92,150 15,321 10,591 15,321 13,627 10,237 14,672 12,978 92,150 92,200 15,332 10,597 15,332 13,638 10,243 14,683 12,989 92,200 92,250 15,343 10,603 15,343 13,649 10,249 14,694 13,000 92,250 92,300 15,354 10,609 15,354 13,660 10,255 14,705 13,011 92,300 92,350 15,365 10,615 15,365 13,671 10,261 14,716 13,022 92,350 92,400 15,376 10,621 15,376 13,682 10,267 14,727 13,033 92,400 92,450 15,387 10,627 15,387 13,693 10,273 14,738 13,044 92,450 92,500 15,398 10,633 15,398 13,704 10,279 14,749 13,055 92,500 92,550 15,409 10,639 15,409 13,715 10,285 14,760 13,066 92,550 92,600 15,420 10,645 15,420 13,726 10,291 14,771 13,077 92,600 92,650 15,431 10,651 15,431 13,737 10,297 14,782 13,088 92,650 92,700 15,442 10,657 15,442 13,748 10,303 14,793 13,099 92,700 92,750 15,453 10,663 15,453 13,759 10,309 14,804 13,110 92,750 92,800 15,464 10,669 15,464 13,770 10,315 14,815 13,121 92,800 92,850 15,475 10,675 15,475 13,781 10,321 14,826 13,132 92,850 92,900 15,486 10,681 15,486 13,792 10,327 14,837 13,143 92,900 92,950 15,497 10,687 15,497 13,803 10,333 14,848 13,154 92,950 93,000 15,508 10,693 15,508 13,814
(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 15,519 10,699 15,519 13,825 96,000 96,050 16,179 93,050 93,100 15,530 10,705 15,530 13,836 96,050 96,100 16,190 93,100 93,150 15,541 10,711 15,541 13,847 96,100 96,150 16,201 93,150 93,200 15,552 10,717 15,552 13,858 96,150 96,200 16,212 93,200 93,250 15,563 10,723 15,563 13,869 96,200 96,250 16,223 93,250 93,300 15,574 10,729 15,574 13,880 96,250 96,300 16,234 93,300 93,350 15,585 10,735 15,585 13,891 96,300 96,350 16,245 93,350 93,400 15,596 10,741 15,596 13,902 96,350 96,400 16,256 93,400 93,450 15,607 10,747 15,607 13,913 96,400 96,450 16,267 93,450 93,500 15,618 10,753 15,618 13,924 96,450 96,500 16,278 93,500 93,550 15,629 10,759 15,629 13,935 96,500 96,550 16,289 93,550 93,600 15,640 10,765 15,640 13,946 96,550 96,600 16,300 93,600 93,650 15,651 10,771 15,651 13,957 96,600 96,650 16,311 93,650 93,700 15,662 10,777 15,662 13,968 96,650 96,700 16,322 93,700 93,750 15,673 10,783 15,673 13,979 96,700 96,750 16,333 93,750 93,800 15,684 10,789 15,684 13,990 96,750 96,800 16,344 93,800 93,850 15,695 10,795 15,695 14,001 96,800 96,850 16,355 93,850 93,900 15,706 10,801 15,706 14,012 96,850 96,900 16,366 93,900 93,950 15,717 10,807 15,717 14,023 96,900 96,950 16,377 93,950 94,000 15,728 10,813 15,728 14,034 96,950 97,000 16,388 94,000 97,000 94,000 94,050 15,739 10,819 15,739 14,045 97,000 97,050 16,399 94,050 94,100 15,750 10,825 15,750 14,056 97,050 97,100 16,410 94,100 94,150 15,761 10,831 15,761 14,067 97,100 97,150 16,421 94,150 94,200 15,772 10,837 15,772 14,078 97,150 97,200 16,432 94,200 94,250 15,783 10,843 15,783 14,089 97,200 97,250 16,443 94,250 94,300 15,794 10,849 15,794 14,100 97,250 97,300 16,454 94,300 94,350 15,805 10,858 15,805 14,111 97,300 97,350 16,465 94,350 94,400 15,816 10,869 15,816 14,122 97,350 97,400 16,476 94,400 94,450 15,827 10,880 15,827 14,133 97,400 97,450 16,487 94,450 94,500 15,838 10,891 15,838 14,144 97,450 97,500 16,498 94,500 94,550 15,849 10,902 15,849 14,155 97,500 97,550 16,509 94,550 94,600 15,860 10,913 15,860 14,166 97,550 97,600 16,520 94,600 94,650 15,871 10,924 15,871 14,177 97,600 97,650 16,531 94,650 94,700 15,882 10,935 15,882 14,188 97,650 97,700 16,542 94,700 94,750 15,893 10,946 15,893 14,199 97,700 97,750 16,553 94,750 94,800 15,904 10,957 15,904 14,210 97,750 97,800 16,564 94,800 94,850 15,915 10,968 15,915 14,221 97,800 97,850 16,575 94,850 94,900 15,926 10,979 15,926 14,232 97,850 97,900 16,586 94,900 94,950 15,937 10,990 15,937 14,243 97,900 97,950 16,597 94,950 95,000 15,948 11,001 15,948 14,254 97,950 98,000 16,608 95,000 98,000 95,000 95,050 15,959 11,012 15,959 14,265 98,000 98,050 16,619 95,050 95,100 15,970 11,023 15,970 14,276 98,050 98,100 16,630 95,100 95,150 15,981 11,034 15,981 14,287 98,100 98,150 16,641 95,150 95,200 15,992 11,045 15,992 14,298 98,150 98,200 16,652 95,200 95,250 16,003 11,056 16,003 14,309 98,200 98,250 16,663 95,250 95,300 16,014 11,067 16,014 14,320 98,250 98,300 16,674 95,300 95,350 16,025 11,078 16,025 14,331 98,300 98,350 16,685 95,350 95,400 16,036 11,089 16,036 14,342 98,350 98,400 16,696 95,400 95,450 16,047 11,100 16,047 14,353 98,400 98,450 16,707 95,450 95,500 16,058 11,111 16,058 14,364 98,450 98,500 16,718 95,500 95,550 16,069 11,122 16,069 14,375 98,500 98,550 16,729 95,550 95,600 16,080 11,133 16,080 14,386 98,550 98,600 16,740 95,600 95,650 16,091 11,144 16,091 14,397 98,600 98,650 16,751 95,650 95,700 16,102 11,155 16,102 14,408 98,650 98,700 16,762 95,700 95,750 16,113 11,166 16,113 14,419 98,700 98,750 16,773 95,750 95,800 16,124 11,177 16,124 14,430 98,750 98,800 16,784 95,800 95,850 16,135 11,188 16,135 14,441 98,800 98,850 16,795 95,850 95,900 16,146 11,199 16,146 14,452 98,850 98,900 16,806 95,900 95,950 16,157 11,210 16,157 14,463 98,900 98,950 16,817 95,950 96,000 16,168 11,221 16,168 14,474 98,950 99,000 16,828

• 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 16,839 11,892 16,839 15,145
11,232 16,179 14,485
99,050 99,100 16,850 11,903 16,850 15,156
11,243 16,190 14,496
99,100 99,150 16,861 11,914 16,861 15,167
11,254 16,201 14,507
99,150 99,200 16,872 11,925 16,872 15,178
11,265 16,212 14,518
99,200 99,250 16,883 11,936 16,883 15,189
11,276 16,223 14,529
99,250 99,300 16,894 11,947 16,894 15,200
11,287 16,234 14,540
99,300 99,350 16,905 11,958 16,905 15,211
11,298 16,245 14,551
99,350 99,400 16,916 11,969 16,916 15,222
11,309 16,256 14,562
99,400 99,450 16,927 11,980 16,927 15,233
11,320 16,267 14,573
99,450 99,500 16,938 11,991 16,938 15,244
11,331 16,278 14,584
99,500 99,550 16,949 12,002 16,949 15,255
11,342 16,289 14,595
99,550 99,600 16,960 12,013 16,960 15,266
11,353 16,300 14,606
99,600 99,650 16,971 12,024 16,971 15,277
11,364 16,311 14,617
99,650 99,700 16,982 12,035 16,982 15,288
11,375 16,322 14,628
99,700 99,750 16,993 12,046 16,993 15,299
11,386 16,333 14,639
99,750 99,800 17,004 12,057 17,004 15,310
11,397 16,344 14,650
99,800 99,850 17,015 12,068 17,015 15,321
11,408 16,355 14,661
99,850 99,900 17,026 12,079 17,026 15,332
11,419 16,366 14,672
99,900 99,950 17,037 12,090 17,037 15,343
11,430 16,377 14,683
99,950 100,000 17,048 12,101 17,048 15,354
11,441 16,388 14,694
$100,000
11,452 16,399 14,705 or over
11,463 16,410 14,716 use the Tax
11,474 16,421 14,727 Computation
11,485 16,432 14,738 Worksheet
11,496 16,443 14,749
11,507 16,454 14,760
11,518 16,465 14,771
11,529 16,476 14,782
11,540 16,487 14,793
11,551 16,498 14,804
11,562 16,509 14,815
11,573 16,520 14,826
11,584 16,531 14,837
11,595 16,542 14,848
11,606 16,553 14,859
11,617 16,564 14,870
11,628 16,575 14,881
11,639 16,586 14,892
11,650 16,597 14,903
11,661 16,608 14,914
11,672 16,619 14,925
11,683 16,630 14,936
11,694 16,641 14,947
11,705 16,652 14,958
11,716 16,663 14,969
11,727 16,674 14,980
11,738 16,685 14,991
11,749 16,696 15,002
11,760 16,707 15,013
11,771 16,718 15,024
11,782 16,729 15,035
11,793 16,740 15,046
11,804 16,751 15,057
11,815 16,762 15,068
11,826 16,773 15,079
11,837 16,784 15,090
11,848 16,795 15,101
11,859 16,806 15,112
11,870 16,817 15,123
11,881 16,828 15,134
75
2024 Tax Computation Worksheet—Line 16
See the instructions for line 16 to see if you must use the worksheet below to figure your tax.
!
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 $100,525 $ Over $100,525 but not over $191,950 $ Over $191,950 but not over $243,725 $ Over $243,725 but not over $609,350 $ Over $609,350 $ Multiplication amount (a) by (b) Subtraction amount space on line 16.
× 22% (0.22) $ $ 4,947.00 $
× 24% (0.24) $ $ 6,957.50 $
× 32% (0.32) $ $ 22,313.50 $
× 35% (0.35) $ $ 29,625.25 $
× 37% (0.37) $ $ 41,812.25 $
Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse. Complete the row below that applies to you.
Taxable income. (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 $201,050 $ Over $201,050 but not over $383,900 $ Over $383,900 but not over $487,450 $ Over $487,450 but not over $731,200 $ Over $731,200 $ Multiplication amount (a) by (b) Subtraction amount space on line 16.
× 22% (0.22) $ $ 9,894.00 $
× 24% (0.24) $ $ 13,915.00 $
× 32% (0.32) $ $ 44,627.00 $
× 35% (0.35) $ $ 59,250.50 $
× 37% (0.37) $ $ 73,874.50 $
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income. (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 $100,525 $ Over $100,525 but not over $191,950 $ Over $191,950 but not over $243,725 $ Over $243,725 but not over $365,600 $ Over $365,600 $ Multiplication amount (a) by (b) Subtraction amount space on line 16.
× 22% (0.22) $ $ 4,947.00 $
× 24% (0.24) $ $ 6,957.50 $
× 32% (0.32) $ $ 22,313.50 $
× 35% (0.35) $ $ 29,625.25 $
× 37% (0.37) $ $ 36,937.25 $
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income. (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 $100,500 $
Over $100,500 but not over $191,950 $
Over $191,950 but not over $243,700 $
Over $243,700 but not over $609,350 $
Over $609,350 $
76
Multiplication amount (a) by (b) Subtraction amount entry space on line 16.
× 22% (0.22) $ $ 6,641.00 $
× 24% (0.24) $ $ 8,651.00 $
× 32% (0.32) $ $ 24,007.00 $
× 35% (0.35) $ $ 31,318.00 $
× 37% (0.37) $ $ 43,505.00 $
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. Direct File and Free File provide eligible taxpayers the ability to file their taxes electronically for free. See IRS.gov/DirectFile and IRS.gov/FreeFile for details and to see if you are eligible.

• File your return on a standard size sheet of paper. Cutting the paper may cause problems in processing your return.
• Make sure you entered the correct name and social security number (SSN) for each dependent you claim in the Dependents section. Check that each dependent's name and SSN agrees with the dependent’s social security card. For each child under age 17 who is a qualifying child for the child tax credit or each dependent who qualifies you for the credit for other dependents, make sure you checked the appropriate box in column (4) of the Dependents section.
• Check your math, especially for the child tax credit, earned income credit (EIC), taxable social security benefits, total income, itemized deductions or standard deduction, taxable income, total tax, federal income tax withheld, and refund or amount you owe.
• Be sure you used the correct method to figure your tax. See the instructions for line 16.
• Be sure to enter your SSN in the space provided on page 1 of Form 1040 or 1040-SR. If you are married filing a joint or separate return, also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your social security card. fairness to all.
• 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 1a, and the Instructions for Form 8962. You or whoever enrolled you should have received Form 1095-A from the Marketplace with information about who was covered and any advance payments of the premium tax credit.
Innocent Spouse Relief
Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits; (b) you are divorced, separated, or no longer living with your spouse; or (c) given all the facts and circumstances, it wouldn't be fair to hold you liable for the tax. You may also qualify for relief if you were a married resident of a community property state but didn't file a joint return and are now liable for an unpaid or understated tax.
File Form 8857 to request relief. In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Don’t file Form 8857 with your Form 1040 or 1040-SR. For more information, see Pub. 971 and Form 8857, or you can call the Innocent Spouse office toll free at 855-851-2009.
77
Income Tax Withholding and Estimated Tax
Payments for 2025
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 2025 Form 1040 or 1040-SR will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2025 is $1,000 or more, see Form 1040-ES and Pub. 505 for a worksheet you can use to see if you have to make estimated tax payments. For more details, see Pub. 505.
Secure Your Tax
Records From Identity
Theft
All taxpayers can now apply for an Identity Protection PIN (IP
TIP
PIN). Go to IRS.gov/
GetAnIPPIN to request an IPPIN through your online account, file Form 15227 if your AGI on your last filed return is less than $79,000 ($158,000 if married filing jointly), or make an appointment to visit a Taxpayer Assistance
Center.
Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), or other identifying information, without your permission to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.
To reduce your risk:

• 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.
78
If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/
IdentityTheft to learn what steps you should take.
Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that haven't been resolved through normal channels, may be eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 877-777-4778. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS through Telecommunications Relay Services at FCC.gov/TRS.
Protect yourself from suspicious emails, texts, and social media messages, phishing schemes, and phone scams. Phishing is the creation and use of emails, texts, social media messages, and websites designed to mimic legitimate business communication and websites. The most common form is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.
The IRS doesn't initiate contact with or request detailed personal information from taxpayers via emails, texts, or social media messages. Also, the IRS doesn't ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.
If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. For more information, go to IRS.gov/Phishing.
You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll free at 800-366-4484. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-877-8339. You can report suspicious emails, texts, and social media messages to the Federal Trade Commission (FTC) at ftc.gov/ complaint. You can contact them at www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338). If you have been the victim of identity theft, see www. IdentityTheft.gov and Pub. 5027.
People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 866-653-4261.
Visit IRS.gov and enter “identity theft” in the search box to learn more about identity theft and how to reduce your risk.
You can report a phone scam to the
Treasury Inspector General for Tax Administration at IRS Impersonation Scam
Reporting or the FTC using the FTC
Complaint Assistant at FTC.gov. Add “IRS Telephone Scam” in the notes.
How Do You Make a Gift
To Reduce Debt Held By the Public?
If you wish to do so, go to Pay.gov and make a contribution by credit card, debit card, PayPal, checking account, or savings account. If you prefer, you can make a check payable to the “Bureau of the Fiscal Service” and send it to: Bureau of the Fiscal Service, Attn: Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. In the memo section of the check, make a note that it is a gift to reduce the debt held by the public. Don’t add your gift to any tax you may owe.
See the instructions for line 37 for details on how to pay any tax you owe. For information on how to make this type of gift online, go to TreasuryDirect.gov/
Help-Center/Public-Debt-FAQs/
#DebtFinance and click on “How do you make a contribution to reduce the debt?” You may be able to deduct this gift on your 2025 tax return.
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

1. until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see chapter 1 of Pub. 17.

Amended Return
File Form 1040-X to change a return you already filed. Generally, to timely claim a refund on your amended return, Form 1040-X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040-X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.
You can file Form 1040-X electronically with tax filing software to amend Forms 1040 and 1040-SR. See IRS.gov/
Filing/Amended-Return-Frequently-
Asked-Questions for more information.
Use the Where's My Amended Return application on IRS.gov to track the status of your amended return. It can take up to 3 weeks from the date you mailed it to show up in our system.
Need a Copy of Your Tax
Return Information?
Tax return transcripts are free and are generally used to validate income and tax filing status for mortgage applications, student and small business loan applications, and during tax return preparation. To get a free transcript:

• Access your online account at

IRS.gov/Account,

• Visit IRS.gov/Transcript,
• Use Form 4506-T or 4506T-EZ, or
• Call us at 800-908-9946.

If you need a copy of your actual tax return, use Form 4506. There is a fee for each return requested. See Form 4506 for the current fee. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived.
Past Due Returns
If you or someone you know needs to file past due tax returns, go to Filing past due returns or IRS.gov/Individuals for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040 and 1040-SR instructions. For example, if you are filing a 2021 return in 2025, use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.
How To Get Tax Help
If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.
Preparing and filing your tax return.
After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.
Free options for tax preparation.
Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

• Direct File. Direct File is a permanent option to file individual federal tax returns online—for free—directly and securely with the IRS. Direct File is an option for taxpayers in participating states who have relatively simple tax returns reporting certain types of income and claiming certain credits and deductions. While Direct File doesn't prepare state returns, if you live in a participating state, Direct File guides you to a state-supported tool you can use to prepare and file your state tax return for free. Go to IRS.gov/DirectFile for more information, program updates, and frequently asked questions.
• Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/ FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.
• VITA. The Volunteer Income Tax

Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.

• TCE. The Tax Counseling for the

Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

• MilTax. Members of the U.S.

Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource (MilitaryOneSource.mil/MilTax).
Also, the IRS offers Free Fillable
Forms, which can be completed online and then e-filed regardless of income.
Using online tools to help prepare your return. Go to IRS.gov/Tools for the following.

• IRS.gov/DirectFile offers an Eligibility Checker to help you determine if Direct File is the right choice for your tax filing needs.
• The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the earned income credit (EIC).
• The

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

• The Tax 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.
• The

Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures 79 the amount you can claim if you itemize deductions on Schedule A (Form 1040).
Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law.

• IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.
• IRS.gov/ITA: The Interactive Tax

Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.

• IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.
• You may also be able to access tax information in your e-filing software.

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

• 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 al-
! ways signs the return, you're ultimately responsible for provid-CAUTION ing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for
Choosing a Tax Preparer on IRS.gov.
Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement; and Form W-2c, Corrected Wage and Tax Statement.
80
Business tax account. If you are a sole proprietor, a partnership, or an S corporation, you can view your tax information on record with the IRS and do more with a business tax account. Go to IRS.gov/businessaccount for more information.
IRS social media. Go to IRS.gov/
SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services.
At the IRS, privacy and security are our highest priority. We use these tools to share public information with you.
Don’t post your social security number
(SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.
The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

• Youtube.com/irsvideos.
• Youtube.com/irsvideosmultilingua.
• Youtube.com/irsvideosASL.

Online tax information in other languages. You can find information on IRS.gov/MyLanguage if English isn’t your native language.
Free Over-the-Phone Interpreter
(OPI) Service. The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.
Accessibility Helpline available for taxpayers with disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp.
Alternative media preference. Form
9000, Alternative Media Preference, or
Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

• Standard Print.
• Large Print.
• Braille.
• Audio (MP3).
• Plain Text File (TXT).
• Braille Ready File (BRF).

Disasters. Go to IRS.gov/DisasterRelief to review the available disaster tax relief.
Getting tax forms and publications.
Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to IRS.gov/OrderForms to place an order.
Mobile-friendly forms. You'll need an
IRS Online Account (OLA) to complete mobile-friendly forms that require signatures. You'll have the option to submit your form(s) online or download a copy for mailing. You'll need scans of your documents to support your submission.
Go to IRS.gov/MobileFriendlyForms for more information.
Getting tax publications and instructions in eBook format. Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks.
IRS eBooks have been tested using
Apple's iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.
Access your online account (individual taxpayers only). Go to IRS.gov/ Account to securely access information about your federal tax account.

• View the amount you owe and a breakdown by tax year.
• See payment plan details or apply for a new payment plan.
• Make a payment or view 5 years of payment history and any pending or scheduled payments.
• Access your tax records, including key data from your most recent tax return, and transcripts.
• View digital copies of select notices from the IRS.
• Approve or reject authorization requests from tax professionals.
• View your address on file or manage your communication preferences.

Get a transcript of your return. With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account.
Tax Pro Account. This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS OLA. For more information, go to IRS.gov/TaxProAccount.
Using direct deposit. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.
Reporting and resolving your tax-related identity theft issues.

• 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.

The IRS can’t issue refunds be-
! fore mid-February for returns that claimed the EIC or the ad-CAUTION ditional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.
Making a tax payment. Payments of
U.S. tax must be remitted to the IRS in
U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

• IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.
• Debit Card, Credit Card, or Digital Wallet: Choose an approved payment processor to pay online or by phone.
• Electronic

Funds Withdrawal:
Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

• Electronic Federal Tax Payment System: This is the best option for businesses. Enrollment is required.
• Check or Money Order: Mail your payment to the address listed on the notice or instructions.
• Cash: You may be able to pay your taxes with cash at a participating retail store.
• Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure.
Paying electronically is quick, easy, and faster than mailing in a check or money order.
What if I can’t pay now? Go to
IRS.gov/Payments for more information about your options.

• Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today.

Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

• Use the Offer in Compromise Pre- Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/ OIC.

Filing an amended return. Go to
IRS.gov/Form1040X for information and updates.
Checking the status of your amended return. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.
It can take up to 3 weeks from
! the date you filed your amended return for it to show up in our CAUTION system, and processing it can take up to
16 weeks.
Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.
IRS Document Upload Tool. You may be able use the Document Upload Tool to respond digitally to eligible IRS notices and letters by securely uploading required documents online through IRS.gov. For more information, go to IRS.gov/DUT.
Schedule LEP. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in

1. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.

Contacting your local TAC. Keep in mind, many questions can be answered 81 on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options.
Or, on the IRS2Go app, under the Stay
Connected tab, choose the Contact Us option and click on “Local Offices.”
Interest and Penalties
You don’t have to figure the amount of any interest or penalties you may owe.
We will send you a bill for any amount due.
If you choose to include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040 or 1040-SR, page 2. Don’t include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 37. For more information on the estimated tax penalty, see Line 38, earlier.
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Interest
We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will also charge you interest on penalties imposed for failure to file, negligence, fraud, substantial or gross valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).
Penalties
Late filing. If you don’t file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you have a reasonable explanation for filing late, include it with your return. The penalty can be as much as 25% of the tax due.
The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $510 or the amount of any tax you owe, whichever is smaller.
Late payment of tax. If you pay your taxes late, the penalty is usually 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 2025 for returns that claim the earned income credit or the additional child tax credit. This delay applies to the entire refund, not just the portion associated with these credits.
To use Where's My Refund, have a copy of your tax return handy. You will need to enter the following information from your return:

• Your social security number (or individual taxpayer identification number),
• Your filing status, and
• The exact whole dollar amount of your refund.

Refund information is also available
Where's My Refund will provide an in Spanish at IRS.gov/Spanish and actual personalized refund date as soon 800-829-1954. as the IRS processes your tax return and 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.
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Instructions for Schedule 1
Additional Income and Adjustments to Income

# General Instructions

Use Schedule 1 to report income or adjustments to income that can’t be entered directly on Form 1040, 1040-SR, or 1040-NR.
Additional income is entered on
Schedule 1, Part I. The amount on line 10 of Schedule 1 is entered on Form 1040, 1040-SR, or 1040-NR, line 8.
Adjustments to income are entered on
Schedule 1, Part II. The amount on line 26 is entered on Form 1040, 1040-SR, or 1040-NR, line 10.
Form(s) 1099-K
If, for tax year 2024, you received a
Form(s) 1099-K that shows payments that were included in error (for example, money for gifts or reimbursements) or for personal items that you sold at a loss (for example, an old refrigerator), enter the amount that was included in error or for personal items sold at a loss in the entry space at the top of Schedule 1.

• If the entire amount reported to you on Form(s)1099-K was in error or for personal items sold at a loss, enter the total amount from Form(s) 1099-K, box 1(a), in the entry space at the top of Schedule 1.
• If only some of the amount reported to you on Form(s) 1099-K in box 1(a) was in error or for personal items sold at a loss, only enter the amount that was in error or for personal items sold at a loss in the entry space at the top of Schedule 1. The remaining amounts reported to you on Form(s) 1099-K should be reported elsewhere on your return depending on the nature of the transactions.
• If you received more than one incorrect Form(s) 1099-K, with amounts reported in error or for personal items sold at a loss, add the incorrect amounts together and enter the total incorrect amount in the entry space at the top of Schedule 1. The remaining amounts reported to you on Form(s) 1099-K in box 1(a) should be reported elsewhere 84 on your return depending on the nature of the transactions.

If you received a Form 1099-K for a personal item that you TIP sold at a gain, don't report this amount in the entry space at the top of Schedule 1; instead report it as you would report any other capital gain on
Form 8949 and Schedule D.
Example–Incorrect Form 1099-K.
You received a Form 1099-K that incorrectly showed $800 of payments to you in box 1(a). You would enter $800 in the entry space at the top of Schedule 1.
Example–Personal item sold at a loss. You bought a couch for $1,000 and sold it through a third-party vendor for $700, which was reported in box 1(a) of your Form 1099-K. You would enter $700 in the entry space at the top of Schedule 1.
Example–Personal items sold at a loss and a gain. In addition to selling your couch for $700, you also sold a handbag that you bought for $800 and sold for $1,200. Your Form 1099-K shows $1,900 in box 1(a). You would enter $700 in the entry space at the top of Schedule 1 for your loss on selling the couch and the remaining $400 of gain from the sale of the handbag would be reported as capital gain on Form 8949 and Schedule D.
Example–Multiple incorrect
Form(s) 1099-K. You received a Form
1099-K that incorrectly showed $800 of payments to you in box 1(a). You also received a Form 1099-K that reported $6,000 in box 1(a) but $700 of that amount was reported in error. You would enter $1,500 in the entry space at the top of Schedule 1. The remaining $5,300 should be reported elsewhere on your return depending on the nature of the transactions.
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 2024, you may be required to report this amount. If you didn't receive a Form 1099-G, check with the government agency that made the payments to you.
Your 2024 Form 1099-G may have been made available to you only in an electronic format, and you will need to get instructions from the agency to retrieve this document. Report any taxable refund you received even if you didn't receive Form 1099-G.
If you chose to apply part or all of the refund to your 2024 estimated state or local income tax, the amount applied is treated as received in 2024. If the refund was for a tax you paid in 2023 and you deducted state and local income taxes on your 2023 Schedule A, use the State and Local Income Tax Refund Worksheet in these instructions to see if any of your refund is taxable.
Exception. See Itemized Deduction Recoveries in Pub. 525 instead of using the State and Local Income Tax Refund Worksheet in these instructions if any of the following applies.

1. You received a refund in 2024 that is for a tax year other than 2023.
2. You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2024 of an amount deducted or credit claimed in an earlier year.
3. You had taxable income on your

2023 Form 1040 or 1040-SR, line 15, but no tax on your Form 1040 or 1040-SR, line 16, because of the 0% tax rate on net capital gain and qualified dividends in certain situations.

1. Your 2023 state and local income tax refund is more than your 2023 state and local income tax deduction minus the amount you could have deducted as your 2023 state and local general sales taxes.
2. You made your last payment of

2023 estimated state or local income tax in 2024.

1. You owed alternative minimum tax in 2023.
2. You couldn't use the full amount of credits you were entitled to in 2023 because the total credits were more than the amount shown on your 2023 Form 1040 or 1040-SR, line 16.
3. You could be claimed as a dependent by someone else in 2023.
4. You received a refund because of a jointly filed state or local income tax return, but you aren't filing a joint 2024 Form 1040 or 1040-SR with the same person.

Lines 2a and 2b
Alimony Received

# 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. 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 2024.
Report this amount on line 7.
If the amount reported in box 1
! of your Form(s) 1099-G is incorrect, report on line 7 only CAUTION the actual amount of unemployment compensation paid to you in 2024.
If you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you report on line 7 by those contributions.
If you are itemizing deductions, see the instructions on Form 1099-G.
If you received an overpayment of unemployment compensation in 2024 and you repaid any of it in 2024, subtract the amount you repaid from the total amount you received. Enter the result on line 7. Also enter “Repaid” and the amount you repaid on the dotted line next to line 7. If, in 2024, you repaid more than $3,000 of unemployment compensation that you included in gross income in an earlier year, see Repayments in Pub. 525 for details on how to report the payment.
If you received unemployment compensation in 2024, your 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/1099K.

# Line 8a

Net operating loss (NOL) deduction.
Enter any deduction for an NOL from an earlier year. Enter the amount in the preprinted parentheses (as a negative number). The amount of your deduction will be subtracted from the other amounts of income listed on lines 8b through 8z.
See the Instructions for Form 172 for details.

# Line 8b

Gambling. Enter any gambling winnings. Gambling winnings include lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule A, line 16.
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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:

1. Enter the income tax refund from Form(s) 1099-G (or similar statement). But don’t enter more than the amount of your state and local income taxes shown on your 2023 Schedule A, line 5d … 1.
2. Is the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property taxes paid in 2023 (generally, this is the amount reported on your 2023 Schedule A, line 5d) more than the amount on your 2023 Schedule A, line 5e?

No.
Enter the amount from line 1 on line 3 and go to line 4.
2.
Yes. Subtract the amount on your 2023 Schedule A, line 5e, from the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property taxes paid in 2023 (generally, this is the amount reported on your 2023 Schedule A, line 5d).

1. 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.

1. Enter your total itemized deductions from your 2023 Schedule A, line 17. 4.

Note. If the filing status on your 2023 Form 1040 or 1040-SR was married filing separately and your spouse itemized deductions in 2023, skip lines 5 through 7, enter the amount from line 4 on line 8, and go to line 9.

1. Enter the amount shown below for the filing status claimed on your 2023 Form 1040 or 1040-SR.
2. Single or married filing separately—$13,850
3. Married filing jointly or qualifying surviving spouse—$27,700
4. Head of household—$20,800

5.

1. Check any boxes that apply.* You were born before January 2, 1959. You are blind. Spouse was born before January 2, 1959. Spouse is blind.

No boxes checked. Enter -0-.
Multiply the number of boxes checked by $1,500 ($1,850 if your 2023 filing status was single or head of household).
6.
*If your filing status is married filing separately, you can check the boxes for your spouse only if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

1. Add lines 5 and 6 … 7.
2. 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.

1. Taxable part of your refund. Enter the smaller of line 3 or line 8 here and on Schedule 1, line 1 … 9.

86
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 any canceled debt. Canceled debt may be shown in box 2 of Form 1099-C. However, part or all of your income from cancellation of debt may be nontaxable. See Pub.
4681 or go to IRS.gov and enter “canceled debt” or “foreclosure” in the search box.

# Line 8d

Foreign earned income exclusion and housing exclusion from Form 2555.
Enter the amount of your foreign earned income and housing exclusion from Form 2555, line 45. Enter the amount in the preprinted parentheses (as a negative number). The amount from Form 2555, line 45, will be subtracted from the other amounts of income listed on lines 8a through 8c and lines 8e through 8z.
Complete the Foreign Earned Income
Tax Worksheet if you enter an amount on Form 2555, line 45.

# Line 8e

Income from Form 8853. Enter the total of the amounts from Form 8853, lines 8, 12, and 26. See Pub. 969.
You may have to pay an 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 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. Enter any jury duty pay and see the instructions for line 24a.

# Line 8i

Prizes and awards. Enter prizes and awards but see the instructions for line 8m, Olympic and Paralympic medals and USOC prize money, later.

# Line 8j

Activity not engaged in for profit income. See Pub. 525.

# Line 8k

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

# Line 8l

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

# Line 8m

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

# Line 8n

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

# Line 8o

Section 951A(a) inclusion. Section
951A generally requires that a U.S. shareholder of a controlled foreign corporation include in income its global intangible low-taxed income (GILTI). Enter on line 8o from your Forms 8992 the sum of any amounts reported on Part II, line 5. Remember to attach copies of your Forms 8992.
If you made a section 962 elec-
! tion and have an income inclusion under section 951 or 951A, CAUTION 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, 87 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. Your nontaxable Medicaid waiver payments should be reported to you on Form(s) W-2 in box 12, Code II. If nontaxable payments were reported to you in box 1 of Form(s) W-2, report the amount on Form 1040 or 1040-SR, line 1a. If you did not receive a Form W-2 for nontaxable payments, or you received nontaxable payments that you didn’t report on line 1a, and choose to include nontaxable amounts in earned income for purposes of claiming a credit or other tax benefit, report the amount on Form 1040 or 1040-SR, line 1d.
Then, on line 8s enter the total amount of the nontaxable payments reported on Form 1040 or 1040-SR, line 1a or 1d, in the entry space in the preprinted parentheses (as a negative number). For more information about these payments, see
Pub. 525.

# 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 8v

Digital assets not reported elsewhere.
If, in 2024, you received ordinary income in connection with digital assets that isn't reported elsewhere on your return (for example, digital assets, such as 88 income from forks, staking, or mining, which aren't wages reported on line 1a or capital gain or loss reported on Form 8949 and Schedule D), report this income on line 8v. Don’t report a gift or inheritance of digital assets on line 8v.
For more information, go to IRS.gov/
Businesses/Small-Businesses-Self-
Employed/Digital-Assets.

# 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.
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 2024 or, in the case of distributions from an ESA, they are more than the qualified education expenses of the designated beneficiary in 2024; and (b) they were not included in a qualified rollover. Nontaxable distributions from these accounts don’t have to be reported on Form 1040 or 1040-SR. This includes rollovers and qualified higher education expenses refunded to a student from a QTP that were recontributed to a QTP with the same designated beneficiary generally within 60 days after the date of refund.
See Pub. 970.
You may have to pay an 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.
• Life insurance proceeds received because of someone's death (other than from certain employer-owned life insurance contracts).
• Gifts and bequests. You may have to report information on your gifts or bequests on Form 3520, Part IV, if you received:
• A gift or bequest from a foreign individual or foreign estate (including foreign persons related to that foreign individual or foreign estate) totaling more than $100,000; or
• Amounts totaling more than

$19,570 from a foreign corporation or foreign partnership (including foreign persons related to such foreign corporations or foreign partnerships) that you treated as gifts.
See the Instructions for Form 3520.
Adjustments to
Income

# Line 11

Educator Expenses
If you were an eligible educator in 2024, you can deduct on line 11 up to $300 of qualified expenses you paid in 2024. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $600. However, neither spouse can deduct more than $300 of their qualified expenses on line 11. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.
Qualified expenses include ordinary and necessary expenses paid:

• For professional development courses you have taken related to the curriculum you teach or to the students you teach; or
• In connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom.

An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense doesn’t have to be required to be considered necessary.
Qualified expenses include amounts paid or incurred in
TIP
2024 for personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus.
Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or physical education.
You must reduce your qualified expenses by the following amounts.

• Excludable U.S. series EE and I savings bond interest from Form 8815.
• Nontaxable qualified tuition program earnings or distributions.
• Any nontaxable distribution of

Coverdell education savings account earnings.

• Any reimbursements you received for these expenses that weren’t reported to you in box 1 of your Form W-2.

For more details, use Tax Topic 458 or see Pub. 529.

# Line 12

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 2024. 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 (which includes medical, dental, and vision insurance and qualified long-term care insurance) for yourself, your spouse, and your dependents. The insurance can also cover your child who was under age 27 at the end of 2024, even if the child wasn't your dependent. A child includes your son, daughter, stepchild, adopted child, or foster child (defined in Who Qualifies as Your Dependent in the Instructions for Form 1040).
One of the following statements must be true.

• You were self-employed and had a net profit for the year reported on Schedule C or F.
• You were a partner with net earnings from self-employment.
• You used one of the optional methods to figure your net earnings from self-employment on Schedule SE.
• You received wages in 2024 from an S corporation in which you were a more-than-2% shareholder. Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2.

The insurance plan must be established under your business. Your personal services must have been a material income-producing factor in the business.
If you are filing Schedule C or F, the policy can be either in your name or in the name of the business.
If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the premiums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premiums as guaranteed payments.
89
Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17
Before you begin:
Be sure you have read the Exceptions in the instructions for this line to see if you can use this worksheet instead of Form 7206 to figure your deduction.

1. Enter the total amount paid in 2024 for health insurance coverage established under your business (or the S corporation in which you were a more-than-2% shareholder) for 2024 for you, your spouse, and your dependents. Your insurance can also cover your child who was under age 27 at the end of 2024, even if the child wasn't your dependent. But don’t include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety
2. officer …
3. 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 …

1. 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
2. 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.
If you are a more-than-2% shareholder in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages.
If the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2024 and you also report the premium payments or reimbursements as wages on Form 1040 or 1040-SR, line 1a.
But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2024, amounts paid for health insurance coverage for that month can't be used to figure the deduction. Also, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2024, don’t use amounts paid for coverage for that month to figure the deduction.
90

• You had more than one source of

A qualified small employer
! health reimbursement arrange- income subject to self-employment tax.

• You file Form 2555. ment (QSEHRA) is considered

CAUTION

• You are using amounts paid for to be a subsidized health plan maintained by an employer. qualified long-term care insurance to figure the deduction.

Example. If you were eligible to par-
Use Pub. 974 instead of the workticipate in a subsidized health plan mainsheet in these instructions if the insurtained by your spouse's employer from ance plan was considered to be estab-September 30 through December 31, lished under your business and was obyou can't use amounts paid for health intained through the Marketplace, and adsurance coverage for September through vance payments of the premium tax December to figure your deduction. credit were made or you are claiming Medicare premiums you voluntarily the premium tax credit. pay to obtain insurance in your name Line 18 that is similar to qualifying private health insurance can be used to figure Penalty on Early Withdrawal of the deduction. Amounts paid for health Savings insurance coverage from retirement plan distributions that were nontaxable be-The Form 1099-INT or Form 1099-OID cause you are a retired public safety offiyou received will show the amount of cer can't be used to figure the deduction. any penalty you were charged.
For more details, see Instructions for
Lines 19a, 19b, and 19c
Form 7206.
Alimony Paid
If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the Line 19a amount you can deduct.
If you made payments to or for your
Exceptions. Use Form 7206 instead of spouse or former spouse under a divorce the Self-Employed Health Insurance Deor separation agreement entered into on duction Worksheet in these instructions or before December 31, 2018, you may to figure your deduction if any of the be able to take this deduction. You can't following applies. take a deduction for alimony payments you made to or for your spouse if you entered into your divorce or separation agreement after December 31, 2018, or if you entered into the agreement on or before December 31, 2018, and the agreement was changed after December 31, 2018, to expressly provide that alimony received is not included in your former spouse's income. Use Tax Topic 452 or see Pub. 504.

# Line 19c

On line 19c, enter the month and year of your original divorce or separation agreement that relates to this deduction for alimony paid.

# Line 20

IRA Deduction
If you made any nondeductible contributions to a traditional TIP individual retirement arrangement (IRA) for 2024, you must report them on Form 8606.
You are entitled to a deduction for your contribution to a tradi-TIP tional IRA regardless of age.
If you made contributions to a traditional IRA for 2024, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on Schedule 1, line 2a. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590-A.
A statement should be sent to you by
June 2, 2025, that shows all contributions to your traditional IRA for 2024.
Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet.

1. 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.
2. If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2024, don’t use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590-A to figure the amount, if any, of your IRA deduction.
3. You can’t deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE IRA plan, or the federal Thrift Savings Plan. These amounts aren't included as income in box 1 of your Form W-2.
4. If you made contributions to your

IRA in 2024 that you deducted for 2023, don’t include them in the worksheet.

1. 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.
2. 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.

1. Don’t include rollover contributions in figuring your deduction. Instead, see the instructions for Form 1040 or 1040-SR, lines 4a and 4b.
2. Don't include trustees' fees that were billed separately and paid by you for your IRA.
3. 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.

1. If the total of your IRA deduction on line 20 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2024, see

Pub. 590-A for special rules.
Were You Covered by a Retirement
Plan?
If you were covered by a retirement plan
(qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you can't deduct them. In any case, the income earned on your IRA contributions isn't taxed until it is paid to you.
The “Retirement plan” box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you weren’t vested in the plan.
You are also covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.
If you were covered by a retirement plan and you file Form 2555 or 8815, or you exclude employer-provided adoption benefits, see Pub. 590-A to figure the amount, if any, of your IRA deduction.
Married persons filing separately. If you weren’t covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2024.
You may be able to take the retirement savings contributions TIP credit. See the Schedule 3, line 4, instructions.
91
IRA Deduction Worksheet—Schedule 1, Line 20
Be sure you have read the instructions for this line. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, line 24z).
If you are married filing separately and you lived apart from your spouse for all of 2024, 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.

• $7,000, if under age 50 at the end of 2024.
• $8,000, if age 50 or older at the end of 2024. 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 2024, enter $87,000.
• Qualifying surviving spouse, enter $143,000.

2a. 2b.

• Married filing jointly, enter $143,000 in both columns. But if you checked “No” on either line 1a or 1b, enter $240,000 for the person who wasn't covered by a plan.
• Married filing separately and you lived with your spouse at any time in 2024, 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. $7,000, if under age 50 at the end of 2024. ii. $8,000, if age 50 or older at the end of 2024.

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. $7,000, if under age 50 at the end of 2024. ii. $8,000, if age 50 or older at the end of 2024.

Otherwise, go to line 7.
92
IRA Deduction Worksheet—Continued

1. 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.
2. Single, head of household, or married filing separately, multiply by 70% (0.70) (or by 80% (0.80) in the column for the IRA of a person who is age 50 or older at the end of 2024).
3. Married filing jointly or qualifying surviving spouse, multiply by 35% (0.35) (or by 40% (0.40) in the column for the IRA of a person who is age 50 or older at the end of 2024). 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 70% (0.70) (or by 80% (0.80) if age 50 or older at the end of 2024).
4. Enter the total of your (and your spouse's if filing jointly):
5. 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.
6. Alimony and separate maintenance payments reported on Schedule 1, line 2a.
7. 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.
8. 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.

1. Add lines 8 and 9 …

10.
If married filing jointly and line 10 is less than $14,000 ($15,000 if
! one spouse is age 50 or older at the end of 2024; $16,000 if both spouses are age 50 or older at the end of 2024), stop here and use CAUTION the worksheet in Pub. 590-A to figure your IRA deduction.

1. Enter traditional IRA contributions made, or that will be made by the due date of your 2024 return not counting extensions (April 15, 2025, for most people), for 2024 to your IRA on line 11a and to your spouse's IRA on line 11b …
2. 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. 2024 tax return.

• You paid interest in 2024 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 $95,000 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; $195,000 if married

1. 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.

93
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 2024 on qualified student loans (see the instructions for line 21). Don’t

1. enter more than $2,500 … 1.

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

1. … 2.

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

1. 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—$80,000
• Married filing jointly—$165,000

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

1. least three places). If the result is 1.000 or more, enter 1.000 … 7. .
2. 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,

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.

1. 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 $5,050 for 2024; 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-94 tional institution. An eligible education- for profit but were not in the business of al institution includes most colleges, renting such property. universities, and certain vocational Line 24c schools. For details, see Pub. 970.
Enter the nontaxable amount of the val-
Line 22 ue of Olympic and Paralympic medals
Line 22 has been reserved for future use. and USOC prize money reported on line 8m.

# Line 23

# Line 24d

Archer MSA Deduction
Enter reforestation amortization and ex-
See Form 8853. penses (see Instructions for Form 4562).
Lines 24a Through 24z

# Line 24e

# Line 24a

Enter repayment of supplemental unemployment benefits under the Trade Act Jury duty pay. Enter your jury duty of 1974 (see Pub. 525). pay if you gave the pay to your employer because your employer paid your sal-Line 24f ary while you served on the jury.
Enter contributions to section 501(c)(18)

# Line 24b

(D) pension plans (see Pub. 525).
Enter the deductible expenses related to
Line 24g income reported on line 8l from the rental of personal property you engaged in 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

Leave line 24z blank.
95
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

Lines 1a Through 1z
Additions to Tax
Line 1a. Excess advance premium tax credit repayment. The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit paid on their behalf directly to the insurance company. If you, your spouse with whom you are filing a joint return, or your dependent was enrolled in coverage purchased from the Marketplace and advance payments of the premium tax credit were made for the coverage, complete Form 8962 to reconcile (compare) the advance payments with your premium tax credit. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments. If the advance credit payments were more than the premium tax credit you can claim, the amount you must repay will be shown on Form 8962, line 29. Enter that amount, if any, on line 1a.
You may have to repay excess advance payments of the premium tax credit even if someone else enrolled you, your spouse, or your dependent in Marketplace coverage. In that case, another individual may have received the Form 1095-A for the coverage. You may 96 also have to repay excess advance payments of the premium tax credit if you enrolled an individual in coverage through the Marketplace, you don’t claim the individual as a dependent on your return, and no one else claims that individual as a dependent. For more information, see the Instructions for Form 8962.
Line 1b. Repayment of new clean vehicle credit(s) from Schedule A (Form 8936), Part II. If you purchased a new clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by transferring the credit to the dealer, you may have to repay the amount of the credit you transferred if you no longer qualify. If you completed Schedule A (Form 8936), Part II and you:

• Checked the "Yes" box on Part II, line 8a or 8d; and
• Checked the "Yes" box on Part I, line 4a;

Then, enter the amount from Part I, line 4a on Schedule 2, line 1b.
If you completed more than one
Schedule A (Form 8936), Part II, and you need to report an amount from more than one Schedule A (Form 8936), Part II, enter the total of those amounts on line 1b.
Line 1c. Repayment of previously owned clean vehicle credit(s) from Schedule A (Form 8936), Part IV. If you purchased a previously owned clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by transferring the credit to the dealer, you may have to repay the amount of the credit you transferred if you no longer qualify. If you completed Schedule A (Form 8936), Part IV and you:

• Checked the "Yes" box on Part IV, line 13a or 13c; and
• Checked the "Yes" box on Part I, line 4a;

Then, enter the amount from Part I, line 4a on Schedule 2, line 1c.
If you completed more than one
Schedule A (Form 8936), Part IV, and you need to report an amount from more than one Schedule A (Form 8936), Part IV, enter the total of those amounts on line 1c.
Line 1d. Recapture of net EPE. Enter any amount of net elective payment election (EPE) recapture from Form 4255, line 2a, column (l).
Line 1e. Excessive payments (EP) from Form 4255, column (n). If you reported an amount on Form 4255, column (n) on line 1a, 1c, 1d, and/or 2a, check the applicable box and enter the amount on line 1e. If you checked more than one box, enter the total amount on line 1e.
Line 1f. 20% EP from Form 4255, column (o). If Form 4255, column (o), line 1a, 1c, 1d, and/or 2a includes an additional 20% EP that you owe (calculated as 20% of the total EP before figuring the 20% EP), check the applicable box and enter the 20% EP amount included on line 1f. Enter only the 20% EP from column (o) on line 1f. If you checked more than one box, enter the total of the 20% EP amounts from each box on line 1f. Any other EP amounts reported on Form 4255, column (o), lines 1a, 1c, 1d, and/or 2a should be included on line 1y. See the instructions for line 1y.
Line 1y. Other additions to tax. Enter the following additions to tax.

1. Recapture of the alternative fuel vehicle refueling property credit (see Form 8911). Identify as “ARPCR.”
2. Any EPE related to the credit applied against tax from Form 8933 reported on Form 4255, line 2a, column (k).

Identify as “EPE8933.”

1. Recapture of any non-EPE credit from Form 8933 reported on Form 4255, line 2a, column (j). Also, any section 6418(g)(3) amounts attributable to recapture from Form 8933 reported on Form 4255, line 2a, column (m). Identify as “NEPE8933.”
2. Any amount from Form 4255, column (o) that was not reported on line 1f. Identify as “EPGEPE.”
3. Any section 6418(g)(2) excessive credit transfer amount reported on Form 4255, column (m). Identify as “6418(g) (2).” For more information about elective pay and credit transfer-TIP ability, go to IRS.gov/Credits-

Deductions/Elective-Pay-and-
Transferability-Frequently-Asked-
Questions-Transferability.

# Line 2

Alternative Minimum Tax (AMT)
The AMT exemption amount is increased to $85,700 ($133,300 if married filing jointly or qualifying surviving spouse; $66,650 if married filing separately). The income levels at which the AMT exemption begins to phase out has increased to $609,350 ($1,218,700 if married filing jointly or qualifying surviving spouse).
If you aren't sure whether you owe the AMT, complete the Worksheet To See if You Should Fill in Form 6251.
Exception. Fill in Form 6251 instead of using the worksheet if you claimed or received any of the following items.

• Accelerated depreciation.
• Tax-exempt interest from private activity bonds.
• Intangible drilling, circulation, research, experimental, or mining costs.
• Amortization of pollution-control facilities or depletion.
• Income or (loss) from tax-shelter farm activities, passive activities, partnerships, S corporations, or activities for which you aren't at risk.
• Income from long-term contracts not figured using the percentage-of-completion method.
• Investment interest expense reported on Form 4952.
• Net operating loss deduction.
• Alternative minimum tax adjustments from an estate, trust, electing large partnership, or cooperative.
• Section 1202 exclusion.
• Stock by exercising an incentive stock option and you didn't dispose of the stock in the same year.
• Any general business credit claimed on Form 3800 if either line 6 (in Part

I) or line 25 of Form 3800 is more than zero.

• Qualified electric vehicle credit.
• Alternative fuel vehicle refueling property tax.
• Credit for prior year minimum tax.
• Foreign tax credit.
• Net qualified disaster loss and you are reporting your standard deduction on Schedule A, line 16. See the instructions for Form 4684 for more information.

For help with the alternative minimum tax, go to IRS.gov/AMT.

# Line 5

Unreported Social Security and
Medicare Tax From Form 4137
Enter the total of any taxes from Form
4137.
If you received tips of $20 or more in any month and you didn't report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.
Don’t include the value of any noncash tips, such as tickets or passes. You don’t pay social security and Medicare taxes or RRTA tax on these noncash tips.
To figure the social security and
Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer.
Your employer will figure and collect the RRTA tax.
You may be charged a penalty
! equal to 50% of the social security and Medicare or RRTA 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.

1. 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.
2. Excess contributions were made to your IRA, Coverdell education savings account (ESA), Archer MSA, health savings account (HSA), or ABLE account.
3. You received a taxable distribution from a Coverdell ESA, qualified tuition program, or ABLE account.
4. You didn't take the minimum required distribution from your IRA or other qualified retirement plan by April 1 of the year following the year you reached age 73.

Exception. If only item (1) applies and distribution code 1 is correctly shown in box 7 of all your Forms 1099-R, you don’t have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 8. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, 1040-SR, or 1040-NR, line 4b or 5b, or on Form

1. Also check the box on line 8 to indicate that you don’t have to file Form
2. 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, 97
Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 2
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:

1. Are you filing Schedule A?

No.
Skip lines 1 and 2; subtract Form 1040 or 1040-SR, line 13, or Form 1040-NR, line 13a, from Form 1040, 1040-SR, or 1040-NR, line 11, and enter the result on line 3 and go to line 4.
Yes. Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 15 … 1.

1. Enter the amount from Schedule A, line 7 … 2.
2. Add lines 1 and 2 … 3.
3. Enter any tax refund from Schedule 1, lines 1 and 8z … 4.
4. Subtract line 4 from line 3 … 5.
5. Enter the amount shown below for your filing status.
6. Single or head of household—$85,700
7. Married filing jointly or qualifying surviving spouse—$133,300
8. Married filing separately—$66,650 … 6.
9. 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 2, blank.
Yes. Subtract line 6 from line 5 …
7.

1. Enter the amount shown below for your filing status.
2. Single or head of household—$609,350
3. Married filing jointly or qualifying surviving spouse—$1,218,700
4. Married filing separately—$609,350 … 8.
5. 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.

1. Multiply line 9 by 25% (0.25) and enter the smaller of the result or line 6 … 10.
2. Add lines 7 and 10 … 11.
3. Is the amount on line 11 more than $232,600 ($116,300 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.

1. Add Form 1040, 1040-SR, or 1040-NR, line 16 (minus any tax from Form 4972), and Schedule 2, line 1z. (If you used Schedule J to figure your tax on the entry space on Form 1040, 1040-SR, or 1040-NR, line 16, refigure that tax without using Schedule J before including it in this calculation.) … 13.

Next. Is the amount on line 12 more than the amount on line 13?
Yes. Fill in Form 6251 to see if you owe the alternative minimum tax.
No. You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 2, blank.
98 see Schedule H and its instructions to find out if you owe these taxes.

1. You paid anyone household employee (defined below) cash wages of $2,700 or more in 2024. Cash wages include wages paid by check, money order, etc. But don’t count amounts paid to an employee who was under age 18 at any time in 2024 and was a student.
2. You withheld federal income tax during 2024 at the request of any household employee.
3. You paid total cash wages of

$1,000 or more in any calendar quarter of 2023 or 2024 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 2024, you can enter your 2024 repayment on this line without attaching Form 5405.
See the Form 5405 instructions for details and for exceptions to the repayment rule.
The 15-year repayment period for the first-time homebuyer TIP credit for homes purchased in 2008 began with your 2010 tax return and ends with your 2024 tax return.

# Line 11

Additional Medicare Tax
See Form 8959 and its instructions if the total of your 2024 wages and any self-employment income was more than:

• $125,000 if married filing separately;
• $250,000 if married filing jointly; or
• $200,000 if single, head of household, or qualifying surviving spouse.

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:

• $0 if married filing separately,
• $123,500 if married filing jointly or qualifying surviving spouse, or
• $73,500 if single or head of household.

# Line 13

Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N.

# Line 14

Interest on Tax Due on Installment
Income From the Sale of Certain
Residential Lots and Timeshares
Enter interest on tax due on installment income from the sale of certain residential lots and timeshares under section 453(l)(3).

# Line 15

Interest on the Deferred Tax on
Gain From Certain Installment
Sales With a Sales Price Over
$150,000
Enter interest on the deferred tax on gain from certain installment sales with a sales price over $150,000 under section 453A(c).

# Line 16

Recapture of Low-Income
Housing Credit
Enter the amount from Form 8611, line 14.
Lines 17a Through 17z
Other Additional Taxes
Line 17a. Recapture of the following credits.

1. Amounts from Form 4255, column (j), lines 1b and 1j; and the Form 3468, Parts II and VII amounts that get reported on Form 4255, line 1z. Identify as “3468.”
2. Non-EPE recapture applied against tax from Form 3468, Part IV, reported on Form 4255, line 1d, column (j). Identify as “NEPE3458.”
3. New markets credit (see Form

8874). Identify as “NMCR.”

1. Credit for employer-provided childcare facilities (see Form 8882).

Identify as “ECCFR.”

1. Any section 6418(g)(3) amounts attributable to recapture from Form 4255, column (m). Identify as “6418(g) (3).”

# Line 17b. If you sold your home in

2024 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, you may owe a recapture tax on the mortgage subsidy. See Form 8828.
Line 17c. Enter any additional tax on health savings account (HSA) distributions you received from Form 8889, line 17b. See Form 8889, Part II.
Line 17d. Enter any additional tax for failure to remain an eligible individual during the testing period from Form 8889, line 21. See Form 8889, Part III.
99

# Line 17e. Enter any additional tax on

Archer MSA distributions from Form
8853, line 9b. See Form 8853.

# Line 17f. Enter any additional tax on

Medicare Advantage MSA distributions from Form 8853, line 13b. See Form 8853.
Line 17g. Enter any additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526 for more information.
Line 17h. Enter any additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section
409A. This income should be shown in box 12 of Form W-2 with code Z, or in box 15 of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B) (ii). See section 409A(a)(1)(B) for details.
Line 17i. Enter any additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount wasn't determinable until 2024. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 457A(c)(2). See section 457A for details.
Line 17j. Enter any Section 72(m)(5) excess benefits tax. See Pub. 560 for more information.
Line 17k. If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code
K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 14. Enter this amount on line 17k.
Line 17l. Enter any tax on accumulation distribution of trusts. See Form 4970 for more information.
Line 17m. Enter any excise tax on insider stock compensation from an expatriated corporation. See section 4985.
Line 17n. Enter any look-back interest under section 167(g) or 460(b). See Form 8697 or 8866 for more information.
Line 17o. Enter any tax on non-effectively connected income for any part of the year you were a nonresident alien.
See the Instructions for Form 1040-NR for more information.
Line 17p. Enter any interest amount from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund.
Line 17q. Enter any interest amount from Form 8621, line 24.
Line 17z. Use line 17z to report any taxes not reported elsewhere on your return or other schedules. List the type and amount of tax.
Other taxes to be listed include the following.

• The prevailing wage and apprenticeship penalties (PWA) from Form 4255 for the following:
• Form 7210/Form 4255, line 1c, column (p). Identify as “PWA7210.”
• Form 8933/Form 4255, line 2a, column (p). Identify as “PWA8933.”
• Any amount from Form 4255, column (p), not reported elsewhere.

Identify as “NPWA.”

• Form 8978 adjustment. Complete the Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z) if you are filing Form 8978 and completed the worksheet in the Schedule 3, line 6l, instructions and the amount on line 3 of that worksheet is negative.

# Line 19

Recapture of Net EPE From Form
4255
Enter the recapture amount of the net
EPE claimed on Form 4255, line 1d, column (l) related to the credit from Form 3468, Part IV.
Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z)
Complete this worksheet if you completed line 3 on the Negative Form 8978 Adjustment Worksheet in the Schedule 3, line 6l, instructions.

1. Enter the sum of any chapter 1 taxes* (other than your negative Form 8978 adjustment) reported in Part II of Schedule 2 1. …
2. Enter as a positive number the negative amount from line 3 of the Negative Form 8978 Adjustment Worksheet in the Schedule 3, line 6l, instructions 2. …
3. Is the amount on line 1 more than the amount on line 2?

List the type (Form 8978 ADJ) and the amount from line 2 as a negative number (in parentheses) on line 17z.
Yes.
List the type (Form 8978 ADJ) and the amount from line 1 as a negative number (in parentheses) on line 17z.
No.
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).

100
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. territory, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so.
Exception. You don’t have to complete
Form 1116 to take this credit if all of the following apply.

1. All of your foreign source gross income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-3 (or substitute statement).
2. The total of your foreign taxes wasn't more than $300 (not more than $600 if married filing jointly).
3. 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.
4. You aren’t filing Form 4563 or excluding income from sources within Puerto Rico.
5. 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 1a.
No. See Form 1116 to find out if you can take the credit and, if you can, if you have to file Form 1116.

# Line 2

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 2024 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you can't take an education credit if any of the following applies.

• You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2024 tax return.
• Your filing status is married filing separately.
• The amount on Form 1040 or

1040-SR, line 11, is $90,000 or more
($180,000 or more if married filing jointly).

• You, or your spouse, were a nonresident alien for any part of 2024 unless your filing status is married filing jointly. See Nonresident aliens and dual-status aliens, earlier.

You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income.
For more information, see Pub. 970; the instructions for Form 1040 or 1040-SR, line 29; and IRS.gov/EdCredit.

# Line 4

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 section 457(b) plan, SIMPLE IRA, or a SEP; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); (d) contributions to a 501(c) (18)(D) plan; or (e) contributions to an ABLE account by the designated beneficiary, as defined in section 529A.
However, you can't take the credit if either of the following applies.

1. The amount on Form 1040,

1040-SR, or 1040-NR, line 11, is more
101 than $38,250 ($57,375 if head of household; $76,500 if married filing jointly).

1. The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 2007,

(b) is claimed as a dependent on someone else's 2024 tax return, or (c) was a student (defined next).
You were a student if during any part of 5 calendar months of 2024, you:

• Were enrolled as a full-time student at a school; or
• Took a full-time, on-farm training course given by a school or a state, county, or local government agency.

A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
For more details, use Tax Topic 610 or see Form 8880.

# Line 5

Residential Energy Credits
Line 5a—Residential clean energy credit. If you made energy saving improvements to one or more homes that you used as a residence during 2024, you may be able to take the residential clean energy credit. For more information, see Form 5695 and its instructions.
Line 5b—Energy efficient home improvement credit. If you made qualified energy efficiency improvements to your main home located in the United States in 2024, you may be able to take the energy efficient home improvement credit. For more information, see Form 5695 and its instructions.
Condos and co-ops. If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of these credits.
More details. For details, see Form
5695.
Lines 6a Through 6z
Other Nonrefundable Credits
Line 6a. The general business credit consists of a number of credits that usually apply only to individuals who are partners, shareholders in an S corporation, self-employed, or who have rental property. See Form 3800 or Pub. 334.
The net elective payment elec-
! tion amount from Form 3800,
Part III, line 6, column (j) is re-
CAUTION ported on Schedule 3, line 13c.
Line 6b. Enter any credit for prior year minimum tax. See Form 8801.
Line 6c. You may be able to take the adoption credit if you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2024. See the Instructions for Form 8839.
Line 6d. Enter any credit for the elderly or the disabled. See Schedule R.
Line 6e. Line 6e has been reserved for future use.
Line 6f. Enter the personal use part of any credit for new clean vehicles. See Form 8936, Part III.
Line 6g. Enter any mortgage interest credit if a state or local government gave you a mortgage credit certificate. See Form 8396.
Line 6h. You can't claim the District of
Columbia first-time homebuyer credit for a home you bought after 2011. You can claim it only if you have a credit carryforward from 2023. See Form 8859.
Line 6i. Enter any qualified electric vehicle credit. You can't claim this credit for a vehicle placed in service after

1. 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.
Line 6m. Enter any credit for previously owned clean vehicles. See Form 8936, Part IV.
Line 6z. Other nonrefundable credits.
Use line 6z to report any nonrefundable credits not reported elsewhere on your return or other schedules. List the type and amount of the credit.

# Line 9

Net Premium Tax Credit
The premium tax credit helps pay for health insurance purchased through the Marketplace. You may be eligible to claim the premium tax credit if you, your spouse, or a dependent enrolled in health insurance through the Market-
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. 1. Enter as a positive number the negative amount from Form 8978, line 14 …
2. 2. Is the amount on line 1 equal to or more than the amount on line 2?

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

1. ( )

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.

102 place. Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments. Complete Form 8962 to determine the amount of your premium tax credit, if any. If the premium tax credit you can claim exceeds your advance credit payments, your net premium tax credit will be shown on Form 8962, line 26. Enter that amount, if any, on line 9. For more information, see the Instructions for Form 8962.

# Line 10

Amount Paid With Request for
Extension To File
If you got an automatic extension of time to file Form 1040, 1040-SR, or 1040-NR by filing Form 4868 or by making a payment, enter the amount of the payment or any amount you paid with Form 4868. If you paid a fee when making your payment, don’t include on line 10 the fee you were charged. Also, include any amounts paid with Form 2350.

# Line 11

Excess Social Security and Tier 1
RRTA Tax Withheld
If you, or your spouse if filing a joint return, had more than one employer for 2024 and total wages of more than $168,600, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $10,453.20. But if anyone employer withheld more than $10,453.20, you can't claim the excess on your return. The employer should adjust the tax for you. If the employer doesn't adjust the overcollection, you can file a claim for refund using Form

1. Figure this amount separately for you and your spouse.

You can't claim a refund for excess tier 2 RRTA tax on Form 1040, 1040-SR, or 1040-NR. Instead, use Form 843.

# Line 12

Credit for Federal Tax on Fuels
Enter any credit for federal excise taxes paid on fuels that are ultimately used for a nontaxable purpose (for example, an off-highway business use). Attach Form 4136.
Lines 13a Through 13z
Other Payments or
Refundable Credits

# Line 13b

If you are claiming a credit for repayment of amounts you included in your income in an earlier year because it appeared you had a right to the income, enter the amount on line 13b. See Pub.
525 for details about this credit.

# Line 13c

Enter any net elective payment election amount from Form 3800, Part III, line 6, column (j).

# Line 13d

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

# Line 13z

Other refundable credits. Use line 13z to report the credit under section 960(c) with respect to an excess limitation account. If an increase in the limitation under section 960(c) is more than your U.S. income tax reported on Form 1116, Part III, line 20, the amount of the excess is deemed an overpayment of tax and can be claimed on line 13z as a refundable credit. See section 960(c)(5).
Enter “960(c)” and the amount of the credit. See section 960(c) for more information about the circumstances under which an excess in limitation arises. Also, see the instructions for Form 1116, Part III, line 22 for your increase in limitation.
Also use line 13z to report the amount of U.S. tax allocable to the U.S.
Virgin Islands. Enter “Form 8689” and the amount paid.
103
Tax Topics
You can read these Tax Topics at IRS.gov/TaxTopics.
Topic
List of Tax Topics
No.
All topics are also available in Spanish
309
(and most topics are available in
310
Chinese, Korean, Vietnamese, and
Russian).
311
312
Topic
313
No. Subject
IRS help available
356
101 IRS services—Volunteer tax assistance, outreach programs, and identity theft 401 102 Tax assistance for individuals with 403 disabilities 404 103 Tax help for small businesses and 407 the self-employed 409 104 Taxpayer Advocate Service—Your 410 voice at the IRS 411 105 Armed Forces tax information 107 Tax relief in disaster situations 412 413
IRS procedures
414
151 Your appeal rights
415
154 Form W-2 and Form 1099-R (What to do if incorrect or not received) 416 155 Obtaining forms and publications 417 156 How to get a transcript or copy of 418 your tax return 419 157 Change your address—How to 420 notify the IRS 421 158 Paying your taxes and ensuring proper credit of payments 423 159 How to get a wage and income transcript or copy of Form W-2 424 161 Returning an erroneous 425 refund—Paper check or direct deposit 427
Collection
429
201 The collection process
202 Tax payment options 430
203 Reduced refund
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
456
306 Penalty for underpayment of
458 estimated tax
307 Backup withholding
308 Amended returns 501
104
Topic
Subject No. Subject
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 510 Business use of car
Which forms to file
511 Business travel expenses
Decedents
513 Work-related education expenses
515 Casualty, disaster, and theft losses
Types of income
Wages and salaries Tax computation
Interest received
551 Standard deduction
Dividends
552 Tax and credits figured by the IRS
Business income
553 Tax on a child's investment and
Capital gains and losses other unearned income (Kiddie tax) Pensions and annuities 554 Self-employment tax Pensions—The general rule and the 556 Alternative minimum tax simplified method 557 Additional tax on early Lump-sum distributions distributions from traditional and Rollovers from retirement plans Roth IRAs Rental income and expenses 558 Additional tax on early Renting residential and vacation distributions from retirement plans property other than IRAs Farming and fishing income 559 Net Investment Income Tax Earnings for clergy 560 Additional Medicare Tax Unemployment compensation
Tax credits
Gambling income and losses
Bartering income 601 Earned income credit
Scholarships, fellowship grants, 602 Child and dependent care credit and other grants 608 Excess social security and RRTA Social security and equivalent tax withheld railroad retirement benefits 610 Retirement savings contributions 401(k) plans credit Passive activities—Losses and 611 Repayment of the first-time credits homebuyer credit Stock options 612 The premium tax credit Traders in securities (Information IRS notices for Form 1040 or 1040-SR filers) 651 Notices—What to do Receipt of stock in a 652 Notice of underreported demutualization income—CP2000 Canceled debt—Is it taxable or 653 IRS notices and bills, penalties, and not? interest charges Form 1099-A (Acquisition or 654 Understanding your CP75 or Abandonment of Secured Property) CP75A Notice Request for and Form 1099-C (Cancellation of Supporting Documentation Debt)
Basis of assets, depreciation, and
Adjustments to income sale of assets
Individual retirement arrangements
701 Sale of your home
(IRAs)
703 Basis of assets
Alimony and Separate Maintenance
704 Depreciation
Bad debt deduction
705 Installment sales
Moving expenses for members of the Armed Forces Employer tax information Student loan interest deduction 751 Social security and Medicare Educator expense deduction withholding rates 752 Filing Forms W-2 and W-3
Itemized deductions
Should I itemize?
Topic
List of Tax Topics
(Continued)
Topic
No. Subject
753 Form W-4—Employee's
Withholding Certificate
756 Employment taxes for household employees
757 Forms 941 and 944—Deposit requirements
758 Form 941—Employer's Quarterly
Federal Tax Return and Form
944—Employer's Annual Federal
Tax Return
759 Form 940—Employer's Annual
Federal Unemployment (FUTA)
Tax Return—Filing and deposit requirements
No.
763
801
802
803
804
851
856
Subject
The Affordable Care Act
Electronic media filers—1099 series and related information returns Who must file information returns electronically Applying to file information returns electronically Electronic filing waivers and exemptions and filing extensions FIRE system test files and combined federal/state filing (CF/SF) program Tax information for U.S. resident aliens and citizens living abroad Resident and nonresident aliens Foreign tax credit
Topic
No. Subject
Tax information for residents of
Puerto Rico
901 Is a person with income from
Puerto Rico required to file a U.S. federal income tax return?
902 Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax 903 U.S. employment tax in Puerto Rico Form 943—Reporting and deposit 760 requirements for agricultural employers 761 Tips—Withholding and reporting 762 Independent contractor vs. employee 857 858 Individual taxpayer identification number (ITIN) Alien tax clearance 105
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 106 or delay any refund. Interest may also be charged.
Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or territories to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.
We Welcome Comments on
Forms
We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.
If you have suggestions for making these forms simpler, we would be happy to hear from you. You can send us comments through IRS.gov/FormsComments.
Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224.
Don’t send your return to this address. Instead, see the addresses at the end of these instructions.
Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.
Estimates of Taxpayer
Burden
The following table shows burden estimates based on current statutory requirements as of December 1, 2024, for taxpayers filing a 2024 Form 1040 or 1040-SR tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing the largest component.
Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax return preparation software costs.
While these estimates don’t include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.
Reported time and cost burdens are national averages and don’t necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time burden for all taxpayers filing a Form 1040 or 1040-SR is 13 hours, with an average cost of $290 per return.
This average includes all associated forms and schedules, across all tax return preparation methods and taxpayer activities.
Within this estimate, there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of about 8 hours and $160, while business taxpayers are expected to have an average burden of about 24 hours and $620. Similarly, tax return preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location. the addresses shown under We Welcome For more information on taxpayer bur-Comments on Forms. den see Pub. 5743. If you have comments concerning the time and cost estimates below, you can contact us at either one of
Estimated Average Taxpayer Burden for Individuals by Activity
Percentage
Type of Taxpayer of Returns
All taxpayers 100%
…
Type of taxpayer
Nonbusiness* … 71%
Business* 29%
…
*Detail may not add to total time due to rounding.
Dollars rounded to the nearest $10.
Average Burden
Average Time (Hours) Average
Cost
Form
(Dollars)
Completion
Total Record- Tax and All
Time* keeping Planning Submission Other
13 5 3 4 1 $290
8 3 1 3 1 160
24 11 5 6 2 620
*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.
107
Major Categories of Federal Income and Outlays for Fiscal Year 2023
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2023.
Income
Social security, Medicare,
Outlays*
Social security,
Net
Physical,
Law interest
Personal income human, and enforcement and unemployment and other retirement taxes 26% Corporate Medicare, and other taxes retirement1 35% 39% Excise, customs, on the community and general debt development3 government 11% 7% 2% Social National defense, income taxes estate, gift, and programs4 veterans, and foreign Borrowing to 7% cover deficit 28% miscellaneous taxes 4% 23% affairs2 19% *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 2023 (which began on
October 1, 2022, and ended on September
30, 2023, federal income was $4.441 trillion and outlays were $6.135 trillion, leaving a deficit of $1.694 trillion.
Footnotes for Certain Federal
Outlays

1. Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.
2. National defense, veterans, and foreign affairs: About 13% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 5% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.
3. 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.
4. Social programs: About 17% of total outlays were for Medicaid, Supplemental Nutrition Assistance Program (formerly food stamps), temporary assistance for needy families, supplemental security income, and related programs; and 6% for health research and public health programs, unemployment compensation, assisted housing, and social services.

Note. The percentages shown here exclude undistributed offsetting receipts, which were $132 billion in fiscal year 2023. In the budget, these receipts are offset against spending in figuring the outlay totals shown above.
These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.
108
The Tax Rate Schedules are shown so you can see the tax rate that applies
2024 to all levels of taxable income. Don’t use them to figure your tax. Instead,
CAUTION
Tax Rate see the instructions for line 16.
Schedules

# Schedule X—If your filing status is Single

If your taxable income is:
Over—
$0
11,600
47,150
100,525
191,950
243,725
609,350
But not over—
$11,600
47,150
100,525
191,950
243,725
609,350
The tax is:
10%
$1,160.00 + 12%
5,426.00 + 22%
17,168.50 + 24%
39,110.50 + 32%
55,678.50 + 35%
183,647.25 + 37% of the amount over—
$0
11,600
47,150
100,525
191,950
243,725
609,350

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

If your taxable income is:
Over—
$0
23,200
94,300
201,050
383,900
487,450
731,200
But not over—
$23,200
94,300
201,050
383,900
487,450
731,200
The tax is:
10%
$2,320.00 + 12%
10,852.00 + 22%
34,337.00 + 24%
78,221.00 + 32%
111,357.00 + 35%
196,669.50 + 37% of the amount over—
$0
23,200
94,300
201,050
383,900
487,450
731,200

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

If your taxable income is:
Over—
$0
11,600
47,150
100,525
191,950
243,725
365,600
But not over—
$11,600
47,150
100,525
191,950
243,725
365,600
The tax is:
10%
$1,160.00 + 12%
5,426.00 + 22%
17,168.50 + 24%
39,110.50 + 32%
55,678.50 + 35%
98,334.75 + 37% of the amount over—
$0
11,600
47,150
100,525
191,950
243,725
365,600

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

If your taxable income is:
Over—
$0
16,550
63,100
100,500
191,950
243,700
609,350
But not over—
$16,550
63,100
100,500
191,950
243,700
609,350
The tax is:
10%
$1,655.00 + 12%
7,241.00 + 22%
15,469.00 + 24%
37,417.00 + 32%
53,977.00 + 35%
181,954.50 + 37% of the amount over—
$0
16,550
63,100
100,500
191,950
243,700
609,350
109
Index to Instructions
A
ABLE account 87, 97
Additional Medicare Tax 99
Additions to tax 96
Address change 12
Adjusted gross income 31
Adoption credit 102
Recapture of education credits 33
Savings accounts 88, 97
Educator expenses 89
Elderly persons:
Credit for 102
Standard deduction 34
Electric vehicles 102
Electronic filing (e-file) 58, 59, 62, 63
Estimated tax 37, 61, 78
Line instructions for Forms 1040 and
1040-SR 63
Living abroad, U.S. citizens and resident aliens 8, 23 Long-term care insurance 89 Lump-sum distributions 30 M Market discount on bonds 25 Adoption taxpayer identification number 20 Aliens 8 Excess deferrals 24 Married persons:
Excess social security and tier 1 RRTA tax
Alimony paid 90
Alimony received 85
Alternative minimum tax 97
Amended return 79
Amount you owe 59-61
Annuities 27-30
Archer MSAs 87, 97, 100
Artists 89
Assistance (See Tax help)
Attachments to the return 63
Awards 87
B
Bankruptcy cases, chapter 11 23
Bequests 88
Blindness 16, 34
Business income or loss 85
C
Canceled debt 87
Capital gain distributions 31 withheld 103
Extension of time to file 8, 103
F
Filing requirements 11 Filing status, which box to check 13-15 Foreign accounts and trusts 23 Foreign tax credit 101 Foreign-source income 23 Form W-2 25 Free Ways to File Your Taxes 7 G Gambling 85 General business credit 102 Gifts 88 Golden parachute payments 100 H Head of household 14 Filing joint returns 13 Filing separate returns 14 Living apart 15 Medical insurance premiums, credit for 102 Medicare tax, additional 99 Mortgage interest credit 102 Moving expenses 89 Multiple support agreement 21 N Name change 12 Net Investment Income Tax 99 Net operating loss 85 Nonresident aliens 8, 13 O Offsets 57 Other income 85, 87 Other taxes 99 P Health insurance deduction, self-employed 89 Capital gain or loss 31 Parents, divorced or separated 20 Health insurance premiums, credit for 102 Child and dependent care expenses, credit for 101 Child custody 20 Child support 88 Child tax credits 17, 57 Child's requirement to file 9, 10 Community property states 23 Health savings accounts 87, 89, 97, 99 Homebuyer credit, first-time 99 Household employment taxes 97 How to comment on forms 106 I Pay taxes electronically 59 Payments 37-103
Penalty
Early withdrawal of savings 90
Estimated tax 61
Others (including late filing and late payment) 82 Contributions to reduce debt held by the public 78 Corrective distributions 25 D Identity Protection PIN 62 Identity theft 78 Income 23-85 Income tax withholding (federal) 37, 78 Penalty on early withdrawal of savings 90 Pensions and annuities 27-30 Premium tax credit 102 Presidential election $3 check-off 13 Private delivery services 9
Individual retirement arrangements (IRAs)
Daycare center expenses 101
Death of a taxpayer 12
Death of spouse 12
Dependent care benefits 24
Contributions to 91, 92
Credit for contributions to 101
Distributions from 26
Prizes 87
Public debt, gift to reduce the 78
Publications (See Tax help)
Nondeductible contributions to 26, 91, 92
Dependents 17
Q
Individual taxpayer identification numbers 13 Standard deduction 34 Direct deposit of refund 58, 59 Disability expenses 87
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, 13
E
Earned income credit (EIC) 38
Combat pay, nontaxable 40
Education:
Credits 57, 101
Expenses 57, 101
110
Injured spouse 57
Innocent spouse relief 77
Installment payments 60
Interest income
Tax-exempt 25
Taxable 25
Interest on taxes 82
Investment income, tax on 99
Itemized deductions or standard deduction 31-34 ITINs for aliens 13 J Jury duty pay 87 L Life insurance 88 Qualified business income deduction 33 Qualified dividends 25, 36 Qualified dividends and capital gain tax worksheet 36 Qualified retirement plans, deduction for 89 Qualified tuition program earnings 88, 97 R
Railroad retirement benefits:
Treated as a pension 27
Treated as social security 30
Records, how long to keep 78
Refund 57-59
Refund information 83
Refund offset 57
Refunds, credits, or offsets of state and local income taxes 84 Reservists, expenses of 89 Resident aliens 8 Statutory employees 25 Student loan interest deduction 94 Tuition program earnings 88, 97 Residential energy efficient property credit 102 Expenses 93 U Retirement plan deduction, self-employed 89 Surviving spouse, qualifying 15 Unemployment compensation 85 Retirement savings contributions credit 101 Rollovers 26, 30 Roth IRAs 26, 91 Rounding off to whole dollars 23 S T Tax and credits 31-99 Figured by the IRS 33, 41 Other taxes:
Alternative minimum tax 97
V
Volunteer Income Tax Assistance Program
(VITA) 7
W
IRAs and other tax-favored accounts 97
Saver's credit 101
Self-employment tax:
Deduction for part of 89
Separated parents 20
Signing your return 62
Single person 13
Social security and equivalent railroad retirement benefits 30-32 Social security number 12, 21 Standard deduction or itemized deductions 31-34 Lump-sum distributions 30 Recapture 99 Tax computation worksheet 76 Tax Counseling for the Elderly (TCE) 7 Tax help 79 Tax rate schedules 109 Tax table 64-75
Tax Topics 104 Taxpayer Advocate Service (TAS) 4 Third party designee 61 Wages 23 What if you can't pay? 60 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, 78 State and local income taxes, taxable refunds, credits, or offsets of 84 Tip income 97 111 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.

1. 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
112
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.
Filing contains more than five pages or is oversized (for example, it is over 1/4″ thick).
Also include your complete return address.
Only the U.S. Postal Service can deliver to P.O. boxes. You can't use a private delivery service to make tax payments
! required to be sent to a P.O. box.
CAUTION
IF you live in...
Alabama, Georgia, North Carolina, South Carolina, Tennessee Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota,
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 Austin, TX 73301-0002 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, Oklahoma Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, 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 Austin, TX 73301-0002 Louisville, KY 40293-1000 Department of the Treasury Internal Revenue Service Internal Revenue Service P.O. Box 931000 Kansas City, MO 64999-0002 Louisville, KY 40293-1000 New Jersey, New York, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin Florida, Louisiana, Mississippi, Texas Pennsylvania 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. 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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