Inst. Form 1040 (2025) — 1040 (2025)

# What's New

Trump accounts and new Form 4547. Recent legislation allows parents, guardians, and other authorized individuals to elect to establish a new type of individual retirement account, called a Trump account, for the exclusive benefit of certain children. If the child was born after 2024 and before 2029, is a U.S. citizen, and meets certain other requirements, the authorized individual may also elect to receive a $1,000 pilot program contribution to the child's Trump account. Both elections can be made on Form 4547, which can be filed at the same time as the authorized individual's 2025 income tax return. For more information on Trump accounts, and to learn how to make these elections, see Form 4547 and its instructions. Standard deduction amount increased. For 2025, the standard deduction amount has been increased for all filers. The amounts are: $15,750–Single or Married filing separately. $31,500–Married filing jointly or Qualifying surviving spouse. $23,625–Head of household. Higher catch-up contribution limit for ages 60 to 63. If, at the end of 2025, you were at least age 60, but younger than age 64, and you participated in a deferred compensation plan (including most 401(k), 403(b), governmental 457 plans, and the governmental Thrift Savings Plan), a higher catch-up contribution limit may apply to you. For 2025, this higher catch-up contribution limit is $11,250 ($5,250 for section 401(k)(11) and SIMPLE plans). For more information, contact your plan administrator. Main home was in the U.S. If your main home (and spouse if filing a joint return) was in the U.S. for over half of 2025, check the box on the front of Form 1040 or 1040-SR. Providing this information will help the IRS determine your eligibility for certain tax benefits, including the earned income credit. Changes to the Dependents section. The Dependents section now has numbered rows and asks for more information about you and your dependents. This new information is being asked to help the IRS determine your eligibility for certain tax benefits, including the child tax credit, the credit for other dependents, and the earned income credit. Write-in information. Beginning in 2025, most of the words, codes, and/or dollar amounts that are used to explain an item of income or deduction, and that you previously had to enter next to a specific line, now have a dedicated checkbox or entry space. Death of a taxpayer. If you need to file a return for someone who died before filing a 2025 return, check the "Deceased" box at the top of Form 1040 or 1040-SR and enter the date of death. For more information, see Death of a Taxpayer. Contributions to a governmental paid family leave program. Beginning in 2025, if you made contributions to a governmental paid family leave program, you will now include the full amount of those contributions in your income. If you itemize your deductions on Schedule A, you can include the amounts contributed as part of the state and local taxes that you paid. Form 1099-DA. If, in 2025, you used a broker to effect the sale of a digital asset, your broker should send you a Form 1099-DA that reports information regarding the transaction. In 2025, your broker has the option to report your basis in the digital asset on Form 1099-DA but is not required to do so. If your broker did not report your basis on Form 1099-DA, you will need to use your own books and records to determine your basis. As a reminder, you must answer the digital asset question on Form 1040 whether or not you received a Form 1099-DA, and you must report gain or loss from the transaction with respect to the digital assets (see line 7(a)). For more information, see the Instructions for Form 1099-DA. Electronic payments and direct deposit. If you have access to U.S. banking services or electronic payments systems, you should use direct deposit for any refunds. The IRS recommends paying electronically whenever possible. Options to pay electronically include using your bank account with Direct Pay, your debit or credit card, your digital wallet, or your online account. Go to IRS.gov/Payments to see all your payment options. Also, see ModernPayments. New deductions for itemizers and non-itemizers. Recent legislation provided for four new deductions that take effect beginning in 2025. If you are eligible, you can claim these deductions if you take the standard deduction or if you itemize on Schedule A. For more information on these deductions, see the instructions for Schedule 1-A. The new deductions are as follows. No tax on tips. You may be eligible to take a deduction for qualified tips paid to you in 2025. You can't deduct more than $25,000 of those tips. Your deduction will be limited if your modified adjusted gross income is more than $150,000 ($300,000 if married filing jointly). To be eligible, you and/or your spouse who received the tips must have a valid SSN. If you are married, you must file a joint return. No tax on overtime. If you earned qualified overtime, you may be eligible to deduct up to $12,500 ($25,000 if married filing jointly) of your qualified overtime compensation. Your deduction will be limited if your modified adjusted gross income is more than $150,000 ($300,000 if married filing jointly). To be eligible, you and/or your spouse who received the overtime must have a valid SSN. If you are married, you must file a joint return. No tax on car loan interest. If you paid or accrued qualified passenger vehicle loan interest on a vehicle you purchased in 2025 for personal use, you may be eligible to deduct up to $10,000 of that interest. Your deduction will be limited if your modified adjusted gross income is more than $100,000 ($200,000 if married filing jointly). Enhanced deduction for seniors. If you were born before January 2, 1961, you may be eligible for an enhanced deduction for seniors. Your deduction will be limited if your modified adjusted gross income is more than $75,000 ($150,000 if married filing jointly). To be eligible, you and/or your spouse must have a valid SSN. If you are married, you must file a joint return. The maximum amount of the deduction is $6,000 ($12,000 if both spouses are eligible). New Schedule 1-A. A new schedule to Form 1040, Schedule 1-A, has been created for taxpayers to claim a deduction for the recently enacted deductions for no tax on tips, no tax on overtime, no tax on car loan interest, and the enhanced deduction for seniors. For more information, see the instructions for Schedule 1-A. State and local tax deduction limit increased. The overall limit on the deduction for state and local income, sales, and property taxes has increased to $40,000 ($20,000 if married filing separately). The overall limit is reduced if your modified adjusted gross income is more than $500,000 ($250,000 if married filing separately) but will not be reduced below $10,000 ($5,000 if married filing separately). For more information, see the Instructions for Schedule A. Changes to the child tax credit and additional child tax credit. Recent legislation made permanent the increase to the child tax credit (CTC) and additional child tax credit (ACTC) amount. For 2025, the maximum CTC has increased to $2,200 per qualifying child, of which $1,700 can be claimed for the ACTC. In addition, beginning in 2025, to be eligible to claim the CTC or ACTC, you must have a valid SSN, which means it must be valid for employment and issued before the due date of your return (including extensions). If you are filing a joint return, only one spouse is required to have a valid SSN in order to be eligible for the CTC and ACTC. The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return (including extensions). Changes to the adoption credit. Recent legislation made changes to the adoption credit. Beginning in 2025: Up to $5,000 of adoption credit is refundable. Up to $5,000 of your adoption credit may be refundable. The amount of the refundable portion is determined separately for each eligible child. Parity for Indian tribal governments. Tribal governments now have parity for special needs adoption determinations. This means that state government and Indian tribal government determinations of special needs are both recognized for purposes of the adoption credit. For more information, see Form 8839 and its instructions. Election to pay tax on farmland sale or exchange in installments. If your tax year began after July 4, 2025, and you sold or exchanged qualified farmland to a qualified farmer after that date, you can elect to pay the net income tax liability on the sale or exchange in four equal installments. For more information, see the instructions for Schedule 3. Also, see Form 1062 and its instructions. Domestic research and experimental expenditures. Beginning in 2025, taxpayers are allowed to deduct domestic research or experimental expenditures. Alternatively, taxpayers may elect to charge their domestic research or experimental expenditures to a capital account and deduct them ratably over a period of not less than 60 months (beginning with the month in which the taxpayers first realize the benefits from such expenditures). Updated reporting requirements for Form 1099-K. Payment card companies, payment apps, and online marketplaces will be required to send you a Form 1099-K only if the amount of your business transactions during the year is more than $20,000 and the total number of your transactions is more than 200. New option for scheduled appointments at Taxpayer Assistance Centers (TAC). Beginning in 2025, taxpayers with scheduled appointments at TACs may choose to receive appointment confirmations, reminders, and cancellation notices directly via text message on their mobile devices.

# Introduction

For information about any additional changes to the 2025 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/Form1040.

# Filing Requirements

# Introduction

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens. Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details.

# Do You Have To File?

Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. territory should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file. Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for any of the following credits. Earned income credit. Additional child tax credit. American opportunity credit. Premium tax credit. Refundable adoption credit. See Pub. 501 for details. Also, see Pub. 501 if you do not have to file but received a Form 1099-B or 1099-DA (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 2025 and advance payments of the premium tax credit were made for this coverage, you must file a 2025 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 2025 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 2025 or was a full-time student under age 24 at the end of 2025. To do so, use Form 8814. If you make this election, your child doesn't have to file a return. For details, use Tax Topic 553 or see Form 8814. A child born on January 1, 2002, is considered to be age 24 at the end of 2025. 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 2025. 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 2025. 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 determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040-NR. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law.

# When and Where Should You File?

File Form 1040 or 1040-SR by April 15, 2026. If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later. If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details. If you e-file your return, there is no need to mail it. However, if you choose to mail it instead, filing instructions and addresses are at the end of these instructions. The chart at the end of these instructions provides the current address for mailing your return. Use these addresses for Form 1040 or 1040-SR filed in 2026. The address for returns filed after 2026 may be different. See IRS.gov/Form1040 for any updates.

# What if You Can't File on Time?

You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you want to apply for an extension electronically, see Form 4868 for details. An automatic 6-month extension to file doesn't extend the time to pay your tax. If you don't pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868. If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions. You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. You are in military or naval service on duty outside the United States and Puerto Rico. This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2026, you file Form 4868. This 4-month extension of time to file doesn't extend the time to pay your tax. See Form 4868.

# Private Delivery Services

If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the "timely mailing treated as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following. DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide. UPS Next Day Air Early A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express. FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy. To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you're using a private delivery service, go to IRS.gov/PDSStreetAddresses. The private delivery service can tell you how to get written proof of the mailing date. Only the U.S. Postal Service can deliver to P.O. boxes. You can't use a private delivery service to make tax payments required to be sent to a P.O. box. Chart A—For Most People IF your filing status is . . . AND at the end of 2025 you were* . . . THEN file a return if your gross income** was at least . . . Single under 65 65 or older $15,750 17,750 Married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) $31,500 33,100 34,700 Married filing separately any age $5 Head of household under 65 65 or older $23,625 25,625 Qualifying surviving spouse under 65 65 or older $31,500 33,100 *If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025. (If your spouse died in 2025 or if you are preparing a return for someone who died in 2025, 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 2025, 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 2025 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age. Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.) If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return. In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income. Single dependents. Were you either age 65 or older or blind? No. You must file a return if any of the following apply. Your unearned income was over $1,350. Your earned income was over $15,750. Your gross income was more than the larger of— $1,350, or Your earned income (up to $15,300) plus $450. Yes. You must file a return if any of the following apply. Your unearned income was over $3,350 ($5,350 if 65 or older and blind). Your earned income was over $17,750 ($19,750 if 65 or older and blind). Your gross income was more than the larger of— $3,350 ($5,350 if 65 or older and blind), or Your earned income (up to $15,300) plus $2,450 ($4,450 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 $1,350. Your earned income was over $15,750. 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— $1,350, or Your earned income (up to $15,300) plus $450. Yes. You must file a return if any of the following apply. Your unearned income was over $2,950 ($4,550 if 65 or older and blind). Your earned income was over $17,350 ($18,950 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— $2,950 ($4,550 if 65 or older and blind), or Your earned income (up to $15,300) plus $2,050 ($3,650 if 65 or older and blind). Chart C—Other Situations When You Must File You must file a return if any of the conditions below apply for 2025. 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).

# Line Instructions for Forms 1040 and 1040-SR

Definitions and Special Rules Adoption taxpayer identification numbers (ATINs). If you have a dependent who was placed with you for legal adoption and you don't know the dependent's SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn't a U.S. citizen or resident alien, apply for an ITIN instead using Form W-7. Children of divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of the child's noncustodial parent (defined later) if all of the following conditions apply. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2025 (whether or not they are or were married). The child received over half of the child's support for 2025 from the parents (and the rules on Multiple support agreements, later, don't apply). Support of a child received from a parent's spouse is treated as provided by the parent. The child is in custody of one or both of the parents for more than half of 2025. Either of the following applies. The custodial parent signs Form 8332 or a substantially similar statement that they won't claim the child as a dependent for 2025, and the noncustodial parent includes a copy of the form or statement with their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2025. If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credit 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. You must include the required information even if you filed it with your return in an earlier year. 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 3. 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 2025, the person is considered to have lived with you for more than half of 2025 if your home was this person's home for more than half the time the person was alive in 2025. If the person meets all other requirements to be your qualifying child but you adopted the person in 2025, the person was lawfully placed with you for legal adoption by you in 2025, or if the person was an eligible foster child placed with you during 2025, the person is considered to have lived with you for more than half of 2025 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 2025. Any other person is considered to have lived with you for all of 2025 if the person was born or died in 2025 and your home was this person's home for the entire time the person was alive in 2025, or if you adopted the person in 2025, the person was lawfully placed with you for legal adoption by you in 2025, or the person was an eligible foster child placed with you during 2025 and your main home was the person's main home for the entire time since the person was adopted or placed with you in 2025. Full-time student. A full-time student is a child who during any part of 5 calendar months of 2025 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. 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 2025, the person can't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. Public assistance payments. If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501. Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies. Child tax credit and credit for other dependents (line 19) and additional child tax credit (line 28). Head of household filing status. Credit for child and dependent care expenses (Schedule 3, line 2). Exclusion for dependent care benefits (Form 2441, Part III). Earned income credit (line 27a). 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 2025. 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 2025. 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 2025. 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 2025, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child. Example. Your child meets the conditions to be a qualifying child for both you and your parent. Your child doesn't meet the conditions to be a qualifying child of any other person, including your child's other parent. Under the rules just described, you can claim your child as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your parent can't claim any of those five tax benefits based on your child. However, if your parent's AGI is higher than yours and you do not claim your child as a qualifying child, your child is the qualifying child of your parent. For more details and examples, see Pub. 501. If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you can't claim any benefits based on this child. Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration (SSA). See Social Security Number (SSN), earlier. If your dependent won't have a number by the date your return is due, see What if You Can't File on Time? earlier. For the child tax credit, your child must have a valid SSN. A valid SSN is one that is valid for employment and that is issued by the SSA before the due date of your 2025 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 2025 and you do not have an SSN for the child, enter "Died" on row (3) of the Dependents section and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive. If you didn't have an SSN that is valid for employment and issued before the due date of your 2025 return (including extensions), you can't claim the child tax credit on your original or amended 2025 return. To claim the credit on a joint return, you or your spouse must have an SSN that is valid for employment and issued before the due date of your 2025 return (including extensions). The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return (including extensions). If you, or your spouse if filing jointly, didn't have either an SSN or ITIN issued on or before the due date of your 2025 return (including extensions), you can't claim the credit for other dependents on your original or amended return. If you apply for an ITIN on or before the due date of your 2025 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.

# Introduction

Also see the instructions for Schedule 1 through Schedule 3 that follow the Form 1040 and 1040-SR instructions. What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if you were born before January 2, 1961. Fiscal-year filers. If you are a fiscal-year filer using a tax year other than January 1 through December 31, 2025, enter the beginning and ending months of your fiscal year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR. 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 2024 and you are filing a joint return for 2025 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2024 return.

# Name Change

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

# Address Change

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

# P.O. Box

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

# Foreign Address

If you have a foreign address, enter the city name on the appropriate line. Don't enter any other information on that line, but do complete the spaces below that line (Foreign country name, Foreign province/state/county, and Foreign postal code). Don't abbreviate the country name.

# Death of a Taxpayer

If a taxpayer died before filing a return for 2025, 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 check the "Deceased" box at the top of page 1 of Form 1040 or 1040-SR. They must also enter the date of death in the entry spaces. If a return is being filed for both spouses who died in 2025, the person who files the return must check the "Deceased" box and enter the date of death for both the primary taxpayer and the spouse. If your spouse died in 2025 and you didn't remarry in 2025, or if your spouse died in 2026 before filing a return for 2025, you can file a joint return. A joint return should show your spouse's 2025 income before death and your income for all of 2025. Check the "Deceased" box at the top of page 1 of Form 1040 or 1040-SR and enter the date your spouse died in the entry spaces after "Spouse." Enter "Filing as surviving spouse" in the area where you sign the return. If someone other than you is the personal representative, they must also sign the return. Failure to complete this section may delay the processing of the return. 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 year 2022, 2023, or 2024, 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.

# 2025 Residency

If your main home, and your spouse's if filing a joint return, was in the United States for more than half of 2025, check the box. Answering this question will help the IRS determine your eligibility for certain tax benefits, including the earned income credit.

# Presidential Election Campaign Fund

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

# Filing Status

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last. Married filing separately. Single. Head of household. Married filing jointly. Qualifying surviving spouse. For information about marital status, see Pub. 501. More than one filing status can apply to you. You can choose the one for which you qualify that will give you the lowest tax. 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 2025 if all of the following apply. Your spouse died in 2023 or 2024 and you didn't remarry before the end of 2025. 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 2025: The child had gross income of $5,200 or more, The child filed a joint return, or You could be claimed as a dependent on someone else's return. If the child isn't claimed as your dependent, enter the child's name in the entry space. If you don't enter the name, it will take us longer to process your return. This child lived in your home for all of 2025. If the child didn't live with you for the required time, see Exception to time lived with you, later. You paid over half the cost of keeping up your home. You could have filed a joint return with your spouse the year your spouse died, even if you didn't actually do so. If your spouse died in 2025, you can't file as qualifying surviving spouse. Instead, see the instructions for Married Filing Jointly, earlier. Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent, later. The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable. A child is considered to have lived with you for all of 2025 if the child was born or died in 2025 and your home was the child's home for the entire time the child was alive. Similarly, if you adopted the child in 2025, or the child was lawfully placed with you for legal adoption by you in 2025, the child is considered to have lived with you for all of 2025 if your main home was this child's main home for the entire time since the child was adopted or placed with you in 2025. Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.

# 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, 2025. 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 2025, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box. You were widowed before January 1, 2025, and didn't remarry before the end of 2025. 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 2025, even if you didn't live with your spouse at the end of 2025. Your spouse died in 2025 and you didn't remarry in 2025. You were married at the end of 2025 and your spouse died in 2026 before filing a 2025 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 tax year (the nonresident spouse) and the other was a U.S. citizen or resident at the end of the tax 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 2025, check the box in the Filing Status section and enter the name of the nonresident spouse or dual-status spouse(s) (whichever applies to you) in the entry space. Also check the box and enter their name if you and your nonresident spouse made the choice to be treated as residents in a prior year and the choice remains in effect. To make either choice for 2025, you and your spouse must file a joint return and attach a statement, signed by both spouses, to your return. To find out what information must be included in the statement, as well as more information on these choices, see Nonresident Spouse Treated as a Resident for nonresident aliens and Choosing Resident Alien Status for dual-status aliens in Pub. 519.

# Married Filing Separately

Check the "Married filing separately" box in the Filing Status section on page 1 of Form 1040 or 1040-SR if you are married at the end of 2025 and file a separate return. Enter your spouse's name in the entry space. 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. For electronic filing, enter the spouse's name or "NRA" if the spouse doesn't have an SSN or ITIN in the entry space. 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 deduction for qualified tips, the deduction for qualified overtime, the enhanced senior deduction, the student loan interest deduction, or the education credits, and you will only be able to take the earned income credit and child and dependent care credit in very limited circumstances. You also can't take the standard deduction if your spouse itemizes deductions. For situations when you might want to file separately, see Joint and several tax liability, earlier. You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2025. 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 2025. But if, at the end of 2025, 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 2025 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 2025 of your parent whom you can claim as a dependent, except under a multiple support agreement (see Who Qualifies as Your Dependent, later). Your parent didn't have to live with you. Test 2. You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you, later). Any person whom you can claim as a dependent. But don't include: Your child whom you claim as your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later; Any person who is your dependent only because the person lived with you for all of 2025; or Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later. Your unmarried qualifying child who isn't your dependent. Your married qualifying child who isn't your dependent only because you can be claimed as a dependent on someone else's 2025 return. Your qualifying child who, even though you are the custodial parent, isn't your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later. If the child isn't claimed as your dependent, enter the child's name in the entry space below qualifying surviving spouse. If you don't enter the name, it will take us longer to process your return. Qualifying child. To find out if someone is your qualifying child, see Step 1 under Who Qualifies as Your Dependent, later. Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent, later. The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable. If the person for whom you kept up a home was born or died in 2025, 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 2025, the person was lawfully placed with you for legal adoption by you in 2025, or the person was an eligible foster child placed with you during 2025, the person is considered to have lived with you for more than half of 2025 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 2025. 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 2025, you are considered unmarried if all of the following apply. You lived apart from your spouse for the last 6 months of 2025. 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 2025. Your home was the main home of your child, stepchild, or foster child for more than half of 2025 (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 2025 if all of the following apply. Your spouse died in 2023 or 2024 and you didn't remarry before the end of 2025. 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 2025: The child had gross income of $5,200 or more, The child filed a joint return, or You could be claimed as a dependent on someone else's return. If the child isn't claimed as your dependent, enter the child's name in the entry space. If you don't enter the name, it will take us longer to process your return. This child lived in your home for all of 2025. If the child didn't live with you for the required time, see Exception to time lived with you, later. You paid over half the cost of keeping up your home. You could have filed a joint return with your spouse the year your spouse died, even if you didn't actually do so. If your spouse died in 2025, you can't file as qualifying surviving spouse. Instead, see the instructions for Married Filing Jointly, earlier. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent, later. The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable. A child is considered to have lived with you for all of 2025 if the child was born or died in 2025 and your home was the child's home for the entire time the child was alive. Similarly, if you adopted the child in 2025, or the child was lawfully placed with you for legal adoption by you in 2025, the child is considered to have lived with you for all of 2025 if your main home was this child's main home for the entire time since the child was adopted or placed with you in 2025. 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 2025, 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 2025, 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 2025, alone, generally don't require you to check "Yes." Holding a digital asset in a wallet or account; Transferring a digital asset from one wallet or account you own or control to another wallet or account that you own or control; or Purchasing digital assets using U.S. or other real currency, including through the use of electronic platforms such as PayPal and Venmo. If you used a broker to effect the sale of a digital asset, your broker should send you Form 1099-DA. You must answer the digital asset question on Form 1040 whether or not you received a Form 1099-DA. Do not leave the question unanswered. You must answer "Yes" or "No" by checking the appropriate box. For more information, go to IRS.gov/VirtualCurrencyFAQs.

# How To Report Digital Asset Transactions

If, in 2025, 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. If you received any digital asset as compensation for services or disposed of any digital asset that you held for sale to customers in a trade or business, you must report the income as you would report other income of the same type (for example, W-2 wages on Form 1040 or 1040-SR, line 1a, or inventory or services on Schedule C). If you received ordinary income in connection with digital assets that isn't reported elsewhere on your return, see the instructions for Schedule 1, line 8v. If you disposed of any digital asset by gift, you may be required to file Form 709. See Who Must File and Transfers Subject to the Gift Tax in the Instructions for Form 709 for more information.

# Dependents

Use the Dependents section to list your dependents. The flowchart and instructions in Who Qualifies as Your Dependent will help you determine who you should list in this section. The information provided in rows (5), (6), and (7), and the question below row (7) in the Dependents section, will help the IRS determine your eligibility for certain tax benefits, including the child tax credit, the credit for other dependents, and the earned income credit. For more information, see Who Qualifies as Your Dependent and the instructions for line 27a.

# Who Qualifies as Your Dependent

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

Follow the steps in the following flowchart 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 requested in the Dependents section. The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. Before you begin. See the definition of Social security number, later. If you want to claim the child tax credit, you must have a valid SSN, which means it must be valid for employment and issued before the due date of your return (including extensions). If you are filing a joint return, only one spouse is required to have a valid SSN to be eligible for the CTC and ACTC. The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return (including extensions). If you want to claim the credit for other dependents, you, and your spouse if filing jointly, must have either an SSN or ITIN issued on or before the due date of your 2025 return (including extensions).

# Step 1. Do You Have a Qualifying 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) was ... Under age 19 at the end of 2025 and younger than you (or your spouse if filing jointly) or Under age 24 at the end of 2025, a full-time student (defined later), and younger than you (or your spouse if filing jointly). If the child is a full-time student, check the "Full-time student" box on row (6) of the Dependents section on page 1 of Form 1040 or 1040-SR or Any age and permanently and totally disabled (defined later). If the child is permanently and totally disabled, check the "Permanently and totally disabled" box on row (6) of the Dependents section on page 1 of Form 1040 or 1040-SR. Who didn't provide over half of their own support for 2025 (see Pub. 501) Who isn't filing a joint return for 2025 or is filing a joint return for 2025 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples) Who lived with you for more than half of 2025. If the child didn't live with you for the required time, see Exception to time lived with you, later. If the child lived with you for more than half of 2025, check the "Yes" box (box (a)) on row (5) of the Dependents section on page 1 of Form 1040 or 1040-SR. If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2025, see Qualifying child of more than one person, later. 1. Do you have a child who meets the conditions to be your qualifying child? [ ] Yes. Go to Step 2. [ ] No. Go to Step 4.

# Step 2. Is Your Qualifying Child Your Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.) [ ] Yes. [ ] No. You can't claim this child as a dependent. 2. Was the child married? [ ] Yes. See Married person, later. [ ] No. 3. Are you filing a joint return for 2025? [ ] Yes. You can claim this child as a dependent. Complete rows (1) through (4), (5)(a), and (6) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step 3. [ ] No. 4. Could you be claimed as a dependent on someone else's 2025 tax return? (If the person who could claim you on their 2025 tax return is not required to file, and isn't filing a 2025 tax return or is filing a 2025 return only to claim a refund of withheld income tax or estimated tax paid, check "No.") [ ] Yes. You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules. [ ] No. You can claim this child as a dependent. Complete rows (1) through (4), (5)(a), and (6) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step 3.

# Step 3. Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents?

1. Did the child have an SSN, ITIN, or adoption taxpayer identification number (ATIN) issued on or before the due date of your return (including extensions)? (Answer "Yes" if you are applying for an ITIN or ATIN for the child on or before the due date of your return (including extensions).) [ ] Yes. [ ] No. You can't claim the child tax credit or the credit for other dependents for this child. 2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.) [ ] Yes. [ ] No. You can't claim the child tax credit or the credit for other dependents for this child. 3. Was the child under age 17 at the end of 2025? [ ] Yes. [ ] No. You can claim the credit for other dependents for this child. Check the "Credit for other dependents" box on row (7) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. 4. Did you, or your spouse if filing a joint return, and this child have SSNs valid for employment and issued before the due date of your 2025 return (including extensions)? (See Social Security Number, later.) [ ] Yes. You can claim the child tax credit for this person. Check the "Child tax credit" box on row (7) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. [ ] No. Go to Step 5.

# Step 4. Is Your Qualifying Relative 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. Who wasn't a qualifying child (see Step 1) of any taxpayer for 2025. For this purpose, a person isn't a taxpayer if the person isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples. Who had gross income of less than $5,200 in 2025. If the person was permanently and totally disabled, see Exception to gross income test, later. For whom you provided over half of the person's support in 2025. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped child, later. 1. Does any person meet the conditions to be your qualifying relative? [ ] Yes. [ ] No. 2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.) [ ] Yes. [ ] No. You can't claim this person as a dependent. 3. Was your qualifying relative married? [ ] Yes. See Married person, later. [ ] No. 4. Are you filing a joint return for 2025? [ ] Yes. You can claim this person as a dependent. Complete rows (1) through (4), (5)(a), and (6) of the Dependents section on page 1 of Form 1040 or 1040-SR. Then, go to Step 5. [ ] No. 5. Could you be claimed as a dependent on someone else's 2025 tax return? (If the person who could claim you on their 2025 tax return is not required to file, and isn't filing a 2025 tax return or is filing a 2025 return only to claim a refund of withheld income tax or estimated tax paid, check "No.") [ ] Yes. You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules. [ ] No. You can claim this person as a dependent. Complete rows (1) through (4), (5)(a), and (6) of the Dependents section on page 1 of Form 1040 or 1040-SR. Then, go to Step 5.

# Step 5. Does Your Qualifying Relative Qualify You for the Credit for Other Dependents?

1. Did you, and your spouse if filing a joint return, have either an SSN or ITIN issued on or before the due date of your 2025 return (including extensions)? (Answer "Yes" if you are applying for an ITIN on or before the return due date (including extensions).) [ ] Yes. [ ] No. You can't claim the credit for other dependents. 2. Did your qualifying relative have an SSN, ITIN, or ATIN issued on or before the due date of your 2025 return (including extensions)? (Answer "Yes" if you are applying for an ITIN or ATIN for the qualifying relative on or before the return due date (including extensions).) [ ] Yes. [ ] No. You can't claim the credit for other dependents for this qualifying relative. 3. 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 credit for other dependents for this dependent. Check the "Credit for other dependents" box on row (7) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. [ ] No. You can't claim the credit for other dependents for this qualifying relative.

# Definitions and Special Rules

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Adoption taxpayer identification numbers (ATINs). If you have a dependent who was placed with you for legal adoption and you don't know the dependent's SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn't a U.S. citizen or resident alien, apply for an ITIN instead using Form W-7. Children of divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of the child's noncustodial parent (defined later) if all of the following conditions apply. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2025 (whether or not they are or were married). The child received over half of the child's support for 2025 from the parents (and the rules on Multiple support agreements, later, don't apply). Support of a child received from a parent's spouse is treated as provided by the parent. The child is in custody of one or both of the parents for more than half of 2025. Either of the following applies. The custodial parent signs Form 8332 or a substantially similar statement that they won't claim the child as a dependent for 2025, and the noncustodial parent includes a copy of the form or statement with their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2025. If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credit 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. You must include the required information even if you filed it with your return in an earlier year. 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 3. 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 2025, the person is considered to have lived with you for more than half of 2025 if your home was this person's home for more than half the time the person was alive in 2025. If the person meets all other requirements to be your qualifying child but you adopted the person in 2025, the person was lawfully placed with you for legal adoption by you in 2025, or if the person was an eligible foster child placed with you during 2025, the person is considered to have lived with you for more than half of 2025 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 2025. Any other person is considered to have lived with you for all of 2025 if the person was born or died in 2025 and your home was this person's home for the entire time the person was alive in 2025, or if you adopted the person in 2025, the person was lawfully placed with you for legal adoption by you in 2025, or the person was an eligible foster child placed with you during 2025 and your main home was the person's main home for the entire time since the person was adopted or placed with you in 2025. 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. Full-time student. A full-time student is a child who during any part of 5 calendar months of 2025 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. 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 2025, the person can't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. Public assistance payments. If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501. Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies. Child tax credit and credit for other dependents (line 19) and additional child tax credit (line 28). Head of household filing status. Credit for child and dependent care expenses (Schedule 3, line 2). Exclusion for dependent care benefits (Form 2441, Part III). Earned income credit (line 27a). 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 2025. 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 2025. 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 2025. 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 2025, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child. Example. Your child meets the conditions to be a qualifying child for both you and your parent. Your child doesn't meet the conditions to be a qualifying child of any other person, including your child's other parent. Under the rules just described, you can claim your child as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your parent can't claim any of those five tax benefits based on your child. However, if your parent's AGI is higher than yours and you do not claim your child as a qualifying child, your child is the qualifying child of your parent. For more details and examples, see Pub. 501. If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you can't claim any benefits based on this child. Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration (SSA). See Social Security Number (SSN), earlier. If your dependent won't have a number by the date your return is due, see What if You Can't File on Time? earlier. For the child tax credit, your child must have a valid SSN. A valid SSN is one that is valid for employment and that is issued by the SSA before the due date of your 2025 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 2025 and you do not have an SSN for the child, enter "Died" on row (3) of the Dependents section and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive. If you didn't have an SSN that is valid for employment and issued before the due date of your 2025 return (including extensions), you can't claim the child tax credit on your original or amended 2025 return. To claim the credit on a joint return, you or your spouse must have an SSN that is valid for employment and issued before the due date of your 2025 return (including extensions). The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return (including extensions). If you, or your spouse if filing jointly, didn't have either an SSN or ITIN issued on or before the due date of your 2025 return (including extensions), you can't claim the credit for other dependents on your original or amended return. If you apply for an ITIN on or before the due date of your 2025 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.

# Custodial and noncustodial parents.

The custodial parent is the parent with whom the child lived for the greater number of nights in 2025. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.

# Post-1984 and pre-2009 decree or agreement.

The decree or agreement must state all three of the following. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. The other parent won't claim the child as a dependent. The years for which the claim is released. The noncustodial parent must include all of the following pages from the decree or agreement. Cover page (include the other parent's SSN on that page). The pages that include all the information identified in (1) through (3) above. Signature page with the other parent's signature and date of agreement.

# 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.

# 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. The lines on Forms 1040 and 1040-SR are the same. References to lines in the following instructions refer to the line on either form. Your nontaxable Medicaid waiver payments may have been reported to you on Form(s) W-2, box 12, with Code II. If you received nontaxable Medicaid waiver payments, and box 1 of your Form(s) W-2 is blank or has zeros, and you are choosing not to include nontaxable payments in earned income for purposes of claiming a credit, do not attach any of these Form(s) W-2 to your return.

# 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 2025, 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.

# Line 1a

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

Enter the total amount from Form(s) W-2, box 1. If a joint return, also include your spouse's income from Form(s) W-2, box 1. If you earned wages while you were an inmate in a penal institution, report these amounts on Schedule 1, line 8u. Do not report these wages on line 1a. See the instructions for Schedule 1, line 8u. If you received a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan and it was reported in box 1 of Form W-2, do not include this amount on Form 1040, line 1a. This amount is reported on Schedule 1, line 8t.

# Line 1b

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

Enter the total of your wages received as a household employee that was not reported on Form(s) W-2. An employer isn't required to provide a Form W-2 to you if they paid you wages of less than $2,800 in 2025. For information on employment taxes for household employees, see Tax Topic 756.

# Line 1c

# Tip Income Not Reported on Line 1a

Enter the total of your tip income that was not reported on Form 1040, line 1a. This should include any tip income you didn't report to your employer and any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531 for more details. Also, include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you don't report these noncash tips to your employer, you must report them on line 1c. You may owe social security and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions for Schedule 2, line 5.

# Line 1d

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

Enter your taxable Medicaid waiver payments that were not reported on Form(s) W-2. Also enter the total of your taxable and nontaxable Medicaid waiver payments that were not reported on Form(s) W-2, or not reported in box 1 of Form(s) W-2, if you choose to include nontaxable payments in earned income for purposes of claiming a credit or other tax benefit. If you and your spouse both received nontaxable Medicaid waiver payments during the year, you and your spouse can make different choices about including payments in earned income. See the instructions for Schedule 1, line 8s. If you are a sole proprietor in a business of providing home care services, see the Schedule C instructions for how to report these amounts. If you do not have a separate trade or business of providing these services, enter on Form 1040, line 1d, your Medicaid waiver payments reported on Form 1099-MISC or Form 1099-NEC. Also, enter your nontaxable Medicaid waiver payments on Schedule 1, line 8s.

# Line 1e

# Taxable Dependent Care Benefits From Form 2441, Line 26

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

# Line 1f

# Employer-Provided Adoption Benefits From Form 8839, Line 31

Enter the total of your employer-provided adoption benefits from Form 8839, line 31. 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 2025.

# Line 1g

# Wages From Form 8919, Line 6

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

# Line 1h

# Other Earned Income

If you received scholarship or fellowship grants that were not reported to you on Form W-2, report these amounts on Schedule 1, line 8r. See the instructions for Schedule 1, line 8r. The following types of income must be included in the total on line 1h. Strike or lockout benefits (other than bona fide gifts). Excess elective deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the "Retirement plan" box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2025 under all plans was more than $23,500 (excluding catch-up contributions, as explained later), include the excess on line 1h. This limit is generally (a) $16,500 if you have only SIMPLE plans, and (b) $26,500 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don't include the excess attributable to such contributions on line 1h. They are already included as income in box 1 of your Form W-2. A higher limit 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 2025, 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). If you were age 60 to 63 at the end of 2025, your employer may have allowed a catch-up contribution of up to $11,250 ($5,250 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals. A catch-up contribution limit of $3,850 may apply to certain participants in certain SIMPLE plans. Contact your plan administrator for more information. You can't deduct the amount deferred. It isn't included as income in box 1 of your Form W-2. 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 27a.

# 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 February 2, 2026. If you don't receive it by early February, use Tax Topic 154 to find out what to do. Even if you don't get a Form W-2, you must still report your earnings. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

# Line 2a

# Tax-Exempt Interest

If you received any tax-exempt interest (including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID, and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line 2a. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net amount of tax-exempt OID on line 2a (that is, the excess of tax-exempt OID for the year over the amortized acquisition premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium. Also include on line 2a any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 12 of Form 1099-DIV. Don't include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account. Don't include any amounts related to the forgiveness of PPP Loans on this line.

# Line 2b

# Taxable Interest

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 2b. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions applies to you. For more details about reporting taxable interest, including original issue discount or market discount on debt instruments and adjustments for amortizable bond premium or acquisition premium, see Pub. 550. Interest credited in 2025 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 2025 income. For details, see Pub. 550. If you get a 2025 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2025, 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. If you are including your child's qualified dividends in the total on line 3a, check box 1 on line 3c. For more information, see the Instructions for Form 8814. 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 the following. Dividends you received as a nominee. See the Schedule B instructions. Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock isn't entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule just described. Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property. Payments in lieu of dividends, but only if you know or have reason to know that the payments aren't qualified dividends. Dividends from a corporation that first became a surrogate foreign corporation after December 22, 2017, other than a foreign corporation that is treated as a domestic corporation under section 7874(b). Example 1. You bought 5,000 shares of XYZ Corp. common stock on July 8. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9 through August 11). The 121-day period began on May 17 (60 days before the ex-dividend date) and ended on September 14. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days. Example 2. The facts are the same as in Example 1 except that you bought the stock on July 15 (the day before the ex-dividend date), and you sold the stock on September 16. You held the stock for 63 days (from July 16 through September 16). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16 through September 14). Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 8. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16. The ABC Mutual Fund advises you that the part of the dividend eligible to be treated as qualified dividends equals 2 cents a share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 11. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days. Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, whichever applies, to figure your tax. See the instructions for line 16 for details.

# Line 3b

# Ordinary Dividends

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 3b. This amount should be shown in box 1a of Form(s) 1099-DIV. If you are including your child's ordinary dividends in the total on line 3b, check box 2 on line 3c. For more information, see the Instructions for Form 8814. You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

# Nondividend Distributions

Some distributions are a return of your cost (or other basis). They won't be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Form 8949. For details, see Pub. 550. Dividends on insurance policies are a partial return of the premiums you paid. Don't report them as dividends. Include them in income on Schedule 1, line 8z, only if they exceed the total of all net premiums you paid for the contract. If you are including your child's dividends on either line 3a or 3b, check the applicable box on line 3c.

# Lines 4a, 4b, and 4c

# Lines 4a and 4b IRA Distributions

You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 4a and 4b instructions, an IRA includes a traditional IRA (which includes a traditional IRA that receives contributions from a simplified employee pension (SEP) arrangement), Roth IRA (which includes a Roth IRA that receives contributions from a SEP arrangement), and a SIMPLE IRA (a SIMPLE IRA may either be a traditional SIMPLE IRA or a Roth SIMPLE IRA). If the distribution from your IRA is fully taxable, enter the total distribution on line 4b; don't make an entry on line 4a. Attach Form(s) 1099-R to Form 1040 or 1040-SR if any federal income tax was withheld. For purposes of the following Exceptions, Roth IRA includes a Roth SIMPLE IRA. Exception 1. Enter the total distribution on line 4a if you rolled over part or all of the distribution from one: Roth IRA to another Roth IRA, or IRA (other than a Roth IRA) to a qualified plan or another IRA (other than a Roth IRA). Also check box 1 on line 4c. 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 2026, include a statement explaining what you did. Exception 2. If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b. You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional IRAs for 2025 or an earlier year. If you made nondeductible contributions to these IRAs for 2025, also see Pub. 590-A and Pub. 590-B. You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 4b; you don't have to see Form 8606 or its instructions. Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2020 or an earlier year. Distribution code Q is shown in box 7 of Form 1099-R. You converted part or all of a traditional IRA or traditional SIMPLE IRA to a Roth IRA in 2025. You had a 2024 or 2025 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year. You made excess contributions to your IRA for an earlier year and had them returned to you in 2025. 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. Check box 2 on line 4c. 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 $108,000. This includes any amount (up to $54,000) of a one-time QCD to a split-interest entity (SIE). If you file a joint return, the same rules apply to your spouse. The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. If you make the one-time QCD to an SIE, you must attach a statement to your return. See Pub. 590-B for details on QCDs, including the information you must include on the attachment for QCDs to an SIE. You can't claim a charitable contribution deduction for any QCD not included in your income. Exception 4. If all or part of the distribution is a health savings account (HSA) funding distribution (HFD), enter the total distribution on line 4a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 4b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that isn't an HFD on line 4b unless Exception 2 applies to that part. Check box 3 on line 4c and enter "HFD" in the entry space next to box 3. An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you can generally elect to exclude an HFD from your income once in your lifetime. You can't exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details. The amount of an HFD reduces the amount you can contribute to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III. More than one distribution. If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 4b. Enter the total amount of those distributions on line 4a. You must start receiving at least a minimum amount from your traditional IRA by April 1 of the year following the year you reach age 73. If you don't receive the minimum distribution amount, you may have to pay an additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590-B. You may have to pay an additional tax if you received an early distribution from your IRA and the total wasn't rolled over. See the instructions for Schedule 2, line 8, for details. More information. For more information about IRAs, see Pub. 590-A and Pub. 590-B.

# Line 4c

If Exception 1 applies to you, check box 1 on line 4c. If Exception 3 applies to you, check box 2 on line 4c. If Exception 4 applies to you, check box 3 on line 4c and enter "HFD" in the entry space next to box 3. If another publication or instruction tells you to write a word or code next to line 4b, check box 3 on line 4c and enter that word or code on the entry space next to box 3. If more than one exception applies, check a box for each exception and include a statement showing the amount of each exception, for example, "Line 4b – $1,000 Rollover and $500 HFD." You don't need to attach a statement if only Exception 2 and one other exception apply.

# Lines 5a, 5b, and 5c

# Lines 5a and 5b Pensions and Annuities

You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Don't include the following payments on lines 5a and 5b. Instead, report them on line 1h. Disability pensions received before you reach the minimum retirement age set by your employer. Corrective distributions (including any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income. Attach Form(s) 1099-R to Form 1040 or 1040-SR if any federal income tax was withheld.

# Fully Taxable Pensions and Annuities

Your payments are fully taxable if (a) you didn't contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2025. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 5b; don't make an entry on line 5a. Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.

# Partially Taxable Pensions and Annuities

Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 5a. If your Form 1099-R doesn't show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 5b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method, later, to find out if you must use that method to figure the taxable part. You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939. If your Form 1099-R shows a taxable amount, you can report that amount on line 5b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.

# Insurance Premiums for Retired Public Safety Officers

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew who is retired because of disability or because you reached normal retirement age), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from the plan maintained by the employer from which you retired as a public safety officer. The distribution can be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract, or the distribution can be made to you to pay to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums paid or $3,000. You can make this election only for amounts that would otherwise be included in your income. The amount excluded from your income can't be used to claim a medical expense deduction. An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan. You can exclude from income only the smaller of the amount of the premiums paid or $3,000. This is true if the distribution was made directly from the plan to the provider of the accident or health plan or long-term care insurance contract or if the distribution was made to you and you paid the provider of the accident or health plan or long-term care insurance contract. If you received a distribution from your eligible retirement plan, and you used part of that distribution to pay premiums for an accident or health plan or long-term care insurance contract, you can still exclude from income only the smaller of the amount of the premiums 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. Also check box 2 on line 5c. 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 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 Worksheet—Lines 5a and 5b

Simplified Method Worksheet-Lines 5a and 5b Simplified Method Worksheet—Lines 5a and 5b Simplified Method Worksheet—Lines 5a and 5b Summary: This is the simplified method worksheet. It is used to figure the taxable part of your pension or annuity using the simplified method. Before you begin: If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below. Before you begin: More than one pension or annuity. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040 or 1040-SR, line 5b. Enter the total pension or annuity payments received in 2025 on Form 1040 or 1040-SR, line 5a. The line items to be completed are: "1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040 or 1040-SR, line 5a." field "2. Enter your cost in the plan at the annuity starting date. Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3." field "3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below." field "4. Divide line 2 by the number on line 3." field "5. Multiply line 4 by the number of months for which this year's payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6." field "6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year's worksheet." field "7. Subtract line 6 from line 2." field "8. Enter the smaller of line 5 or line 7." field "9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040 or 1040-SR, line 5b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers before entering an amount on line 5b." field "10. Was your annuity starting date before 1987?" "Yes. STOP. Do not complete the rest of this worksheet."checkbox, field "No. Add lines 6 and 8. This is the amount you have recovered tax free through 2025. You will need this number if you need to fill out this worksheet next year." checkbox, field "11. Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won't have to complete this worksheet next year. The payments you receive next year will generally be fully taxable."field Table 1 for Line 3 Above IF the age at annuity starting date was AND your annuity starting date was before November 19, 1996, enter on line 3 AND your annuity starting date was after November 18, 1996, enter on line 3 55 or under 300 360 56–60 260 310 61–65 240 260 66–70 170 210 71 or older 120 160 Table 2 for Line 3 Above IF the combined ages at annuity starting date were THEN enter on line 3 110 or under 410 111–120 360 121–130 310 131–140 260 141 or older 210 Please click here for the text description of the image.

# Simplified Method

You must use the Simplified Method if either of the following applies. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part. Your annuity starting date was after November 18, 1996, and both of the following apply. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments. If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 (or Pub. 721 for U.S. Civil Service retirement benefits). If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the Simplified Method Worksheet in these instructions.

# Annuity Starting Date

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

# Age (or Combined Ages) at Annuity Starting Date

If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on their annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date. If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.

# Cost

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

# Rollovers

Generally, a rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 5a and 5b to report a rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA. 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 check box 1 on line 5c. See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.

# Lump-Sum Distributions

If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount wasn't rolled over. For details, see the instructions for Schedule 2, line 8. Enter the total distribution on line 5a and the taxable part on line 5b. For details, see Pub. 575. If you or the plan participant was born before January 2, 1936, you could pay less tax on the distribution. See Form 4972.

# Line 5c

If you have a rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA, check box 1 on line 5c. See Rollovers, earlier, for more information. If you are making the election to exclude from your income distributions made from your eligible retirement plan to pay premiums for coverage by an accident or health plan or a long-term care contract, check box 2 on line 5c. See Insurance Premiums for Retired Public Safety Officers, earlier, for more information. If another publication or instruction tells you to write a word or a code next to line 5b, check box 3 on line 5c and enter that word or code on the entry space next to box 3. Check each box that applies to you.

# Lines 6a, 6b, 6c, and 6d

# 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 2025. 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 2025 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 2025 and your total repayments (box 4) were more than your total benefits for 2025 (box 3). None of your benefits are taxable for 2025. Also, if your total repayments in 2025 exceed your total benefits received in 2025 by more than $3,000, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in income in an earlier year. For more details, see Pub. 915. You file Form 2555, 4563, or 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915. Social security information. Social security beneficiaries can now get a variety of information from the SSA website with a my Social Security account, including getting a replacement Form SSA‐1099 if needed. For more information and to set up an account, go to SSA.gov/myaccount. Disability payments. Don't include in your income any disability payments (including Social Security Disability Insurance (SSDI) payments) you receive for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States. In the case of the September 11 attacks, injuries eligible for coverage by the September 11 Victim Compensation Fund are treated as incurred as a direct result of the attack. If these payments are incorrectly reported as taxable on Form SSA-1099, don't include the nontaxable portion of income on your tax return. You may receive a notice from the IRS regarding the omitted payments. Follow the instructions in the notice to explain that the excluded payments aren't taxable. For more information about these payments, see Pub. 3920. Example. You were a firefighter who was disabled as a direct result of the September 11 terrorist attack on the World Trade Center. You began receiving SSDI benefits at age 54. Your full retirement age for social security retirement benefits is age 66. Your birthday is April 25. In the year you turned age 66, you received $1,500 per month in benefits from the SSA (for a total of $18,000 for the year). Because you became eligible for a full retirement benefit in May, the month after you turned age 66, you can exclude only 4 months (January through April) of your annual benefit from income ($6,000). You must report the remaining $12,000 on line 6a. You must also complete the Social Security Benefits Worksheet to find out if any part of the $12,000 is taxable. Form RRB-1099. If you need a replacement Form RRB-1099, call the Railroad Retirement Board at 877-772-5772 or go to www.rrb.gov. Accrued leave payment. If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. The payment is not a disability payment. Include it in your income in the tax year you receive it.

# Social Security Benefits Worksheet—Lines 6a and 6b

Tax Tables If the instructions for Schedule 1, line 24z, have you enter a write-in adjustment on line 24z, figure that write-in before completing this worksheet (see the instructions for Schedule 1, line 24z). If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on line 6d. Be sure you have read the Exception in the line 6a and 6b instructions to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable. 1. Enter the total amount from box 5 of all your Forms SSA-1099 and RRB-1099. Also enter this amount on Form 1040 or 1040-SR, line 6a 1. _____ 2. Multiply line 1 by 50% (0.50) 2. _____ 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7a, and 8 3. _____ 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a 4. _____ 5. Combine lines 2, 3, and 4 5. _____ 6. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 6. _____ 7. Is the amount on line 6 less than the amount on line 5? No. None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. Yes. Subtract line 6 from line 5 7. _____ 8. If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025, enter $25,000 8. _____ Married filing separately and you lived with your spouse at any time in 2025, skip lines 8 through 15; multiply line 7 by 85% (0.85) and enter the result on line 16. Then, go to line 17 9. Is the amount on line 8 less than the amount on line 7? No. None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you are married filing separately and you lived apart from your spouse for all of 2025, be sure you checked the box on line 6d. Yes. Subtract line 8 from line 7 9. _____ 10. Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025 10. _____ 11. Subtract line 10 from line 9. If zero or less, enter -0- 11. _____ 12. Enter the smaller of line 9 or line 10 12. _____ 13. Enter one-half of line 12 13. _____ 14. Enter the smaller of line 2 or line 13 14. _____ 15. Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- 15. _____ 16. Add lines 14 and 15 16. _____ 17. Multiply line 1 by 85% (0.85) 17. _____ 18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040 or 1040-SR, line 6b 18. _____ If any of your benefits are taxable for 2025 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

# Line 6c

Check the box on line 6c if you elect to use the lump-sum election method for your benefits. If any of your benefits are taxable for 2025 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 6d

If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on line 6d. If you don't check the box on line 6d, you may get a math error notice from the IRS.

# Line 7a

# Capital Gain or (Loss)

If you sold a capital asset, such as a stock, bond, or digital asset, you must complete and attach Form 8949 and Schedule D. Exception 1. You don't have to file Form 8949 or Schedule D if you aren't deferring any capital gain by investing in a qualified opportunity fund and both of the following apply. You have no capital losses, and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements); and None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain). Exception 2. You must file Schedule D but generally don't have to file Form 8949 if Exception 1 doesn't apply, you aren't deferring any capital gain by investing in a qualified opportunity fund or terminating deferral from an investment in a qualified opportunity fund, and your only capital gains and losses are: Capital gain distributions; A capital loss carryover from 2024; 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 1099-DA (or substitute statement) that shows basis was reported to the IRS, the QOF box in box 3 of Form 1099-B or box 3b of Form 1099-DA 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 7a and check the box "Schedule D not required" on line 7b. 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 7a only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096. If you don't have to file Schedule D, use the Qualified Dividends and Capital Gain Tax Worksheet in the line 16 instructions to figure your tax.

# Line 7b

If Exception 1 applies, check the "Schedule D not required" box on line 7b. If you are including your child's capital gain or (loss) in the total on line 7a, check the "includes child's capital gain or (loss)" box on line 7b and enter the amount from Form 8814, line 10, in the entry space. For more information, see the Instructions for Form 8814.

# Total Income and Adjusted Gross Income

# Line 10

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

# Tax and Credits

Death of spouse in 2025. If your spouse was born before January 2, 1961, but died in 2025 before reaching age 65, don't check the box that says "Spouse was born before January 2, 1961." 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, 1960, and died on February 13, 2025. 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, 2025, your spouse isn't considered age 65. Don't check the box. Death of taxpayer in 2025. If you are preparing a return for someone who died in 2025, see Pub. 501 before completing the standard deduction information. In most cases, your federal income tax will be less if you take the larger of your standard deduction or itemized deductions. Exception 1—Dependent. Line 12a. If you checked a box on line 12a, use the Standard Deduction Worksheet for Dependents to figure your standard deduction. Someone claims you or your spouse as a dependent if they list your or your spouse's name and SSN in the Dependents section of their return. Exception 2—Spouse itemizes on a separate return. Line 12b. If you checked the box on line 12b, your standard deduction is zero, even if you were born before January 2, 1961, or were blind. Exception 3—Dual-status alien. Line 12c. If you checked the box on line 12c, your standard deduction is zero, even if you were born before January 2, 1961, or were blind. Exception 4—Born before January 2, 1961, or blind. Line 12d. If you checked any box on line 12d, figure your standard deduction by using the Standard Deduction Chart for People Who Were Born Before January 2, 1961, or Were Blind if you are filing Form 1040 or by using the chart on the last page of Form 1040-SR. Exception 5—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. If you made a section 962 election and are taking a deduction under section 250 with respect to any income inclusions under section 951A, don't report the deduction on line 12e. 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.

# Line 12a

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(es) on line 12a. If you are married and filing a joint return, you can be claimed on someone else's return if you file the joint return only to claim a refund of withheld income tax or estimated tax paid.

# Line 12b

If your filing status is married filing separately and your spouse itemizes deductions on their return, check the box on line 12b.

# Line 12c

If you were a dual-status alien, check the box on line 12c. 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 2025 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.

# Line 12d

If you or your spouse (if you are married and filing a joint return) were born before January 2, 1961, or were blind at the end of 2025, check the appropriate box(es) on line 12d. Don't check any boxes for your spouse if your filing status is head of household. If your filing status is married filing separately and your spouse was born before January 2, 1961, or was blind at the end of 2025, you can check the appropriate box(es) on line 12d if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

# Blindness

If you weren't totally blind as of December 31, 2025, 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-ready or large print, you can use Form 9000, Alternative Media Preference, to request notices in an alternative format including Braille-ready, 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.

# Line 12e Standard Deduction or Itemized Deductions

If you are filing Form 1040-SR, you can find a Standard Deduction Chart on the last page of that form. Don't file the Standard Deduction Chart with your return.

# Standard Deduction

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

# Itemized Deductions

To figure your itemized deductions, fill in Schedule A.

# Standard Deduction Worksheet for Dependents—Line 12e

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, 1961. You are blind. Spouse was born before January 2, 1961. Spouse is blind. Total number of boxes checked 1. _____ 2. Is your earned income* more than $900? Yes. Add $450 to your earned income. Enter the total. 2. _____ No. Enter $1,350. 3. Enter the amount shown below for your filing status. Single or married filing separately—$15,750 Married filing jointly—$31,500 Head of household—$23,625 3. _____ 4. Standard deduction. a. Enter the smaller of line 2 or line 3. If born after January 1, 1961, and not blind, stop here and enter this amount on Form 1040 or 1040-SR, line 12e. Otherwise, go to line 4b 4a. _____ b. If born before January 2, 1961, or blind, multiply the number on line 1 by $1,600 ($2,000 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 12e 4c. _____ * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1z, and Schedule 1, lines 3, 6, 8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15. Standard Deduction Chart for People Who Were Born Before January 2, 1961, 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, 1961. Spouse was born before January 2, 1961. 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 $17,750 19,750 Married filing jointly 1 2 3 4 $33,100 34,700 36,300 37,900 Qualifying surviving spouse 1 2 $33,100 34,700 Married filing separately* 1 2 3 4 $17,350 18,950 20,550 22,150 Head of household 1 2 $25,625 27,625 * You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

# Line 13a

# 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 2025 taxable income before the qualified business income deduction is less than or equal to $197,300 ($394,600 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 13b

# Additional Deductions From Schedule 1-A, Line 38

If you are eligible to claim a deduction for no tax on tips, no tax on overtime, no tax on car loan interest, and/or the enhanced deduction for seniors, enter on line 13b the amount, if any, from Schedule 1-A, line 38. See Schedule 1-A and the instructions for Schedule 1-A for more information.

# 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 2025 for the student. See Form 8863 and its instructions 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, 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 $2,700 if you are under age 18, and in certain situations if you are older. You must file Form 8615 if you meet all of the following conditions. You had more than $2,700 of unearned income (such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions)). You are required to file a tax return. You were either: Under age 18 at the end of 2025, Age 18 at the end of 2025 and didn't have earned income that was more than half of your support, or A full-time student at least age 19 but under age 24 at the end of 2025 and didn't have earned income that was more than half of your support. At least one of your parents was alive at the end of 2025. You don't file a joint return in 2025. A child born on January 1, 2008, is considered to be age 18 at the end of 2025; a child born on January 1, 2007, is considered to be age 19 at the end of 2025; and a child born on January 1, 2002, is considered to be age 24 at the end of 2025. Schedule D Tax Worksheet. Use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040 or 1040-SR, line 16, if: You have to file Schedule D, line 18 or 19 of Schedule D is more than zero, and lines 15 and 16 of Schedule D are gains; or You have to file Form 4952 and you have an amount on line 4g, even if you don't need to file Schedule D. But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead. Qualified Dividends and Capital Gain Tax Worksheet. Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you don't have to use the Schedule D Tax Worksheet and if any of the following applies. You reported qualified dividends on Form 1040 or 1040-SR, line 3a. You don't have to file Schedule D and you reported capital gain distributions on Form 1040 or 1040-SR, line 7a. 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, your tax may be less if you choose to figure it using income averaging on Schedule J. Foreign Earned Income Tax Worksheet. If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555, you must figure your tax using the Foreign Earned Income Tax Worksheet.

# Foreign Earned Income Tax Worksheet—Line 16

If Form 1040 or 1040-SR, line 15, is zero, don't complete this worksheet. 1. Enter the amount from Form 1040 or 1040-SR, line 15 1. _____ 2a. Enter the amount from your (and your spouse's if filing jointly) Form 2555, lines 45 and 50 2a. _____ b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are related to excluded income b. _____ c. Subtract line 2b from line 2a. If zero or less, enter -0- c. _____ 3. Add lines 1 and 2c 3. _____ 4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615, whichever applies. See the instructions for Form 1040 or 1040-SR, line 16, to see which tax computation method applies. (Don't use a second Foreign Earned Income Tax Worksheet to figure the tax on this line.) 4. _____ 5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation Worksheet 5. _____ 6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16 6. _____ * Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 4 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess. If you don't have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then, complete lines 5 and 6 above. If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above. 1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess. 2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above. 3. Reduce (but not below zero) the amount on your Schedule D, 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.

# Qualified Dividends and Capital Gain Tax Worksheet—Line 16

Tax Tables See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax. Before completing this worksheet, complete Form 1040 or 1040-SR through line 15. If you don't have to file Schedule D and you received capital gain distributions, be sure you checked the box on Form 1040 or 1040-SR, line 7b. 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 7a. 4. Add lines 2 and 3 4. _____ 5. Subtract line 4 from line 1. If zero or less, enter -0- 5. _____ 6. Enter: $48,350 if single or married filing separately, $96,700 if married filing jointly or qualifying surviving spouse, $64,750 if head of household. 6. _____ 7. Enter the smaller of line 1 or line 6 7. _____ 8. Enter the smaller of line 5 or line 7 8. _____ 9. Subtract line 8 from line 7. This amount is taxed at 0% 9. _____ 10. Enter the smaller of line 1 or line 4 10. _____ 11. Enter the amount from line 9 11. _____ 12. Subtract line 11 from line 10 12. _____ 13. Enter: $533,400 if single, $300,000 if married filing separately, $600,050 if married filing jointly or qualifying surviving spouse, $566,700 if head of household. 13. _____ 14. Enter the smaller of line 1 or line 13 14. _____ 15. Add lines 5 and 9 15. _____ 16. Subtract line 15 from line 14. If zero or less, enter -0- 16. _____ 17. Enter the smaller of line 12 or line 16 17. _____ 18. Multiply line 17 by 15% (0.15) 18. _____ 19. Add lines 9 and 17 19. _____ 20. Subtract line 19 from line 10 20. _____ 21. Multiply line 20 by 20% (0.20) 21. _____ 22. Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet 22. _____ 23. Add lines 18, 21, and 22 23. _____ 24. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet 24. _____ 25. Tax on all taxable income. Enter the smaller of line 23 or line 24. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don't enter this amount on the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet 25. _____ * If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.

# Line 19

# Child Tax Credit and Credit for Other Dependents

To claim the child tax credit, you must have a valid SSN, which means it must be valid for employment and issued before the due date of your return (including extensions). If you are filing a joint return, only one spouse is required to have a valid SSN to be eligible for the CTC and ACTC. The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return. To claim the credit for other dependents, you, and your spouse if married filing a joint return, must have either an SSN or ITIN issued on or before the due date of your 2025 return (including extensions). See Schedule 8812 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 2025 return to claim the credit for 2025. Don't file Form 8862 if you filed Form 8862 for 2024, and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details. If you claim the child tax credit or credit for other dependents even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the rules for these credits, you won't be allowed to take either credit or the additional child tax credit for 2 years even if you're otherwise eligible to do so. If you claim the child tax credit or credit for other dependents even though you aren't eligible and it is later determined that you fraudulently claimed either credit, you won't be allowed to take either credit or the additional child tax credit for 10 years. You may also have to pay penalties. If your qualifying child didn't have an SSN valid for employment issued before the due date of your 2025 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 2025 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. Additional Medicare Tax you had withheld. Include the amount shown on Form 8959, line 24, in the total on line 25c. Attach Form 8959. Federal income tax withheld that is shown on a Schedule K-1. 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

# 2025 Estimated Tax Payments

Enter any estimated federal income tax payments you made for 2025. Include any overpayment that you applied to your 2025 estimated tax from your 2024 return or an amended return. 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 2025. 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 2025 or in 2026 before filing a 2025 return. Divorced taxpayers. If you got divorced in 2025 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on line 26. If you were divorced and remarried in 2025, enter your present spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. 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 2025 and the name(s) and SSN(s) under which you made them.

# Lines 27a, 27b, and 27c— Earned Income Credit (EIC)

# What Is the EIC?

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

# To Take the EIC:

Follow the steps in the following flowchart. Complete the worksheet that applies to you or let the IRS figure the credit for you. Review the SSN requirements for claiming the EIC under Social security number (SSN) in the Definitions and Special Rules section, later. If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC, even if that child doesn't have a valid SSN. See Schedule EIC for more information, including how to complete Schedule EIC if your qualifying child doesn't have a valid SSN. For help in determining if you are eligible for the EIC, go to IRS.gov/EITC and click on "Check if You Qualify." This service is available in English and Spanish. If you claim the EIC even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won't be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently claim the EIC, you won't be allowed to take the credit for 10 years. See Form 8862, who must file, later. You may also have to pay penalties. Refunds for returns claiming the earned income credit can't be issued before mid-February 2026. This delay applies to the entire refund, not just the portion associated with the earned income credit.

# Step 1. All Filers

1. If, in 2025: 3 or more children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11b, less than $61,555 ($68,675 if married filing jointly)? 2 children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11b, less than $57,310 ($64,430 if married filing jointly)? 1 child who has a valid SSN lived with you, is the amount on Form 1040 or 1040-SR, line 11b, less than $50,434 ($57,554 if married filing jointly)? No children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11b, less than $19,104 ($26,214 if married filing jointly)? [ ] Yes. [ ] No. You can't take the credit. 2. Do you, and your spouse if filing a joint return, have a social security number issued on or before the due date of your 2025 return (including extensions) that allows you to work and is valid for EIC purposes (explained later under Definitions and Special Rules)? [ ] Yes. [ ] No. You can't take the credit. Check the box on line 27c. 3. Are you filing Form 2555 (relating to foreign earned income)? [ ] Yes. You can't take the credit. [ ] No. 4. Were you or your spouse a nonresident alien for any part of 2025? [ ] Yes. See Nonresident aliens, later, under Definitions and Special Rules. [ ] No. Go to Step 2.

# Step 2. Investment Income

1. Add the amounts from Form 1040 or 1040-SR: Line 2a _____ Line 2b + _____ Line 3b + _____ Line 7a* + _____ Investment Income = *If line 7a is a loss, enter -0-. 2. Is your investment income more than $11,950? [ ] Yes. [ ] No. Skip question 3; go to question 4. 3. Are you filing Form 4797 (relating to sales of business property)? [ ] Yes. See Form 4797 filers, later, under Definitions and Special Rules. [ ] No. You can't take the credit. 4. Do any of the following apply for 2025? You are filing Schedule E. You are reporting income from the rental of personal property not used in a trade or business. You are filing Form 8814 (relating to election to report child's interest and dividends on your return). You have income or loss from a passive activity. [ ] Yes. Use Worksheet 1 in Pub. 596 to see if you can take the credit. [ ] No. Go to Step 3.

# Step 3. Qualifying Child

A qualifying child for the EIC is your... Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) was ... Under age 19 at the end of 2025 and younger than you (or your spouse if filing jointly) or Under age 24 at the end of 2025, a full-time student (defined later), and younger than you (or your spouse if filing jointly). If the child is a full-time student, check the "Full-time student" box on row (6) of the Dependents section on page 1 of Form 1040 or 1040-SR or Any age and permanently and totally disabled (defined later). If the child is permanently and totally disabled, check the "Permanently and totally disabled" box on row (6) of the Dependents section on page 1 of Form 1040 or 1040-SR. Who isn't filing a joint return for 2025 or is filing a joint return for 2025 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples). Who lived with you in the United States for more than half of 2025. If the child lived with you in the United States for more than half of 2025, check both boxes (box (a) and box (b)) on row (5) of the Dependents section on page 1 of Form 1040 or 1040-SR. Also, make sure to check the box to the right of the address block on page 1 of Form 1040 or 1040-SR. See Main home and United States, later. You can't take the credit for a child who didn't live with you for more than half the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child's address. If the child didn't live with you for more than half of 2025 because of a temporary absence, birth, death, placement with you for foster or adoption, or kidnapping, see Exception to time lived with you, later. If the child meets the conditions to be a qualifying child of any other person (other than your spouse, if filing a joint return) for 2025, see Qualifying child of more than one person, later. If the child was married, see Married child, later. 1. Do you have at least one child who meets the conditions to be your qualifying child for the purpose of claiming the EIC? [ ] Yes. [ ] No. Skip questions 2 through 6; go to Step 4. 2. Are you filing a joint return for 2025? [ ] Yes. Skip questions 3 through 6 and Step 4; go to Step 5. [ ] No. 3. Are you a married taxpayer whose filing status is married filing separately or head of household? [ ] Yes. [ ] No. Skip questions 4 and 5; go to question 6. 4. Did you and your spouse have the same principal residence for the last 6 months of 2025? [ ] Yes. [ ] No. Skip question 5; go to question 6. 5. Are you legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you lived apart from your spouse at the end of 2025? [ ] Yes. [ ] No. You can't take the credit. 6. Could you be a qualifying child of another person for 2025? (Check "No" if the other person isn't required to file, and isn't filing, a 2025 tax return or is filing a 2025 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).) [ ] Yes. You can't take the credit. Check the box on line 27c. [ ] No. Check the box in the Dependents section that discusses the special rule for separated spouses on page 1 of Form 1040 or 1040-SR. See Special rule for separated spouses, later, under Definitions and Special Rules. Skip Step 4; go to Step 5.

# Step 4. Filers Without a Qualifying Child

1. Are you a married taxpayer whose filing status is married filing separately or head of household? [ ] Yes. You can't take the credit. [ ] No. 2. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2025? (Check "Yes" if you, or your spouse if filing a joint return, were born after December 31, 1960, and before January 2, 2001.) If your spouse died in 2025 or if you are preparing a return for someone who died in 2025, see Pub. 596 before you answer. [ ] Yes. [ ] No. You can't take the credit. 3. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2025? Your main home can be any location where you regularly live. If your main home (and spouse's if filing a joint return) was in the United States for more than half of 2025, check the box to the right of the address block on page 1 of Form 1040 or 1040–SR. See Main home and United States, later. Members of the military stationed outside the United States, see Members of the military, later, before you answer. [ ] Yes. [ ] No. You can't take the credit. Check the box on line 27c. 4. Are you filing a joint return for 2025? [ ] Yes. Skip questions 5 and 6; go to Step 5. [ ] No. 5. Could you be a qualifying child of another person for 2025? (Check "No" if the other person isn't required to file, and isn't filing, a 2025 tax return or is filing a 2025 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).) [ ] Yes. You can't take the credit. Check the box on line 27c. [ ] No. 6. Can you be claimed as a dependent on someone else's 2025 tax return? (If the person who could claim you on their 2025 tax return is not required to file, and isn't filing a 2025 tax return or is filing a 2025 return only to claim a refund of withheld income tax or estimated tax paid, check "No.") [ ] Yes. You can't take the credit. [ ] No. Go to Step 5.

# Step 5. Earned Income

1. Are you filing Schedule SE because you were a member of the clergy or you had church employee income of $108.28 or more? [ ] Yes. See Clergy or Church employees, whichever applies. [ ] No. Complete the following worksheet. 1. Enter the amount from Form 1040 or 1040-SR, line 1z 1. _____ 2. Enter the Medicaid waiver payment amounts excluded from income on Schedule 1, line 8s, unless you choose to include these amounts in earned income, in which case enter -0-. See the instructions for Schedule 1, line 8s 2. _____ If you and your spouse both received Medicaid waiver payments during the year, you and your spouse can make different choices about including the full amount of your payments in earned income. Enter only the amount of Medicaid waiver payments that you or your spouse, if filing a joint return, do not want to include in earned income. To include all nontaxable Medicaid waiver payment amounts in earned income, enter -0-. 3. Subtract line 2 from line 1 3. _____ 4. Enter all of your nontaxable combat pay if you elect to include it in earned income. Also enter the amount of your nontaxable combat pay on line 1i of Form 1040 or 1040-SR. See Combat pay, nontaxable, later 4. _____ Electing to include nontaxable combat pay may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election. 5. Add lines 3 and 4. This is your earned income 5. _____ 2. Were you self-employed at any time in 2025, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C as a statutory employee? [ ] Yes. Skip question 3 and Step 6; go to Worksheet B. [ ] No. 3. If you have: 3 or more qualifying children who have valid SSNs, is your earned income less than $61,555 ($68,675 if married filing jointly)? 2 qualifying children who have valid SSNs, is your earned income less than $57,310 ($64,430 if married filing jointly)? 1 qualifying child who has a valid SSN, is your earned income less than $50,434 ($57,554 if married filing jointly)? No qualifying children who have valid SSNs, is your earned income less than $19,104 ($26,214 if married filing jointly)? [ ] Yes. Go to Step 6. [ ] No. You can't take the credit.

# Step 6. How To Figure the Credit

1. Do you want the IRS to figure the credit for you? [ ] Yes. See Credit figured by the IRS, later. [ ] No. Go to Worksheet A.

# Line 27b

Check the box on line 27b if you are (1) a minister, member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner; and (2) 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. See the instructions under Clergy, later, for how to determine the amount of your earned income.

# Line 27c

Check the box on line 27c if you do not want to claim the earned income credit or if you have been instructed to check the box in the instructions for line 27a.

# 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. Check the box on line 27b. Determine how much of the amount on Form 1040 or 1040-SR, line 1z, was also reported on Schedule SE, Part I, line 2. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1z. Enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1z). Be sure to answer "Yes" to question 2 in Step 5. Combat pay, nontaxable. If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn't have to. If you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on line 1i. Credit figured by the IRS. To have the IRS figure your EIC, do the following. Enter "EIC" on the dotted line next to line 27a. Be sure you enter the nontaxable combat pay you elect to include in earned income by entering that amount on line 1i. See Combat pay, nontaxable, earlier. If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, later. Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child under Who Qualifies as Your Dependent, earlier, and Members of the military, later. A child is considered to have lived with you for more than half of 2025 if the child was born or died in 2025 and your home was this child's home for more than half the time the child was alive in 2025 or, if you adopted the child in 2025, the child was lawfully placed with you for legal adoption by you in 2025, or if the child was an eligible foster child placed with you during 2025 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 2025. Form 4797 filers. If the amount on Form 1040 or 1040-SR, line 7a, 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. Full-time student. A full-time student is a child who during any part of 5 calendar months of 2025 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. 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 2025. You don't need a permanent address. Married child. A child who was married at the end of 2025 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. Check the box on line 27c. See Nonresident aliens and dual-status aliens, earlier. Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2025, 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. Special rule for separated spouses. If you are married, but not filing a joint return, had a qualifying child who lived with you in the United States for more than half of 2025, and either of the following apply, you can claim the EIC if: You lived apart from your spouse for the last 6 months of 2025, or You are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you didn't live in the same household as your spouse at the end of 2025. If you meet these requirements, make sure you check the box in the Dependents section that discusses the special rule for separated spouses on page 1 of Form 1040 or 1040-SR. Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier, applies. Child tax credit, credit for other dependents, and additional child tax credit (lines 19 and 28). Head of household filing status. Credit for child and dependent care expenses (Schedule 3, line 2). Exclusion for dependent care benefits (Form 2441, Part III). Earned income credit (line 27a). No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. For purposes of these rules, the term "parent" means a biological or adoptive parent of an individual. It doesn't include a stepparent or foster parent unless that person has adopted the individual. If, under these rules, you can't claim a child as a qualifying child for the EIC, you may be able to claim the EIC under the rules for a taxpayer without a qualifying child. For more information, see Pub. 596. If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. If the parents don't file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2025. 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 2025. 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 2025. 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 2025, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child. Example. Your child, Lee, meets the conditions to be a qualifying child for both you and your parent. Lee doesn't meet the conditions to be a qualifying child of any other person, including Lee's other parent. Under the rules just described, you can claim Lee as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your parent can't claim any of the five tax benefits listed here based on Lee. However, if your parent's AGI is higher than yours and you don't claim Lee as a qualifying child, Lee is the qualifying child of your parent. For more details and examples, see Pub. 596. Social security number (SSN). For the EIC, a valid SSN is a number issued by the Social Security Administration unless "Not Valid for Employment" is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. If "Not Valid for Employment" is printed on the social security card and the cardholder's immigration status has changed so that they are now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if "Valid for Work Only With DHS Authorization" is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid. To find out how to get an SSN, see Social Security Number (SSN) near the beginning of these instructions. If you won't have an SSN by the date your return is due, see What if You Can't File on Time? If you didn't have an SSN issued on or before the due date of your 2025 return (including extensions), you can't claim the EIC on your original or an amended 2025 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 2025 return. United States. The United States means the 50 states and the District of Columbia. It doesn't include Puerto Rico or U.S. territories. If you are a member of the military stationed outside the United States, see Members of the military, earlier. Welfare benefits, effect of credit on. Any refund you receive as a result of taking the EIC can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits. Worksheet A-Earned Income Credit (EIC) Worksheet A—2025 EIC—Line 27a Worksheet A—2025 EIC—Line 27a Summary: This flowchart represents the worksheet information listed on Worksheet A to determine your Earned Income Credit. Start This is the beginning of the flowchart. Process (a) Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you answered "No" to Step 5, question 2. Otherwise, use Worksheet B. Continue To Process (b) Process (b) Part 1. All Filers Using Worksheet A Continue To Process (c) Process (c) 1. Enter your earned income from Step 5. Continue To Process (d) Process (d) 2. Look up the amount on line 1 above in the EIC Table (right after Worksheet B) to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN as defined earlier. Enter the credit here. Continue To Decision (1) Decision (1) Is line 2 zero? IF Yes Continue To Process (e) IF No Continue To Process (f) Process (e) Stop. You can't take the credit. Check the box on Form 1040 or 1040-SR, line 27c. Continue To End Process (f) 3. Enter the amount from Form 1040 or 1040-SR, line 11. Continue To Decision (2) Decision (2) 4. Are the amounts on lines 3 and 1 the same? IF Yes Continue To Process (g) IF No Continue To Process (h) Process (g) Skip line 5; enter the amount from line 2 on line 6. Continue To Process (m) Process (h) Go to line 5. Continue To Process (i) Process (i) Part 2. Filers Who Answered "No" on Line 4. Continue To Decision (3) Decision (3) 5. Do you have qualifying children who have a valid SSN? IF Yes Continue To Decision (4) IF No Continue To Decision (5) Decision (4) Is the amount on line 3 less than $23,350 ($30,470 if married filing jointly)? IF Yes Continue To Process (j) IF No Continue To Process (k) Decision (5) Is the amount on line 3 less than $10,620 ($17,730) if married filing jointly)? IF Yes Continue To Process (j) IF No Continue To Process (k) Process (j) Leave line 5 blank; enter the amount from line 2 on line 6. Continue To Process (m) Process (k) Look up the amount on line 3 in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here. Continue To Process (l) Process (l) Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6. Continue To Process (m) Process (m) Part 3. Your Earned Income Credit Continue To Process (n) Process (n) 6. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27a. Continue To Process (o) Process (o) Reminder—If you have a qualifying child, complete and attach Schedule EIC. CAUTION! If your EIC for a year after 1996 was reduced or disallowed, see "Form 8862, who must file", earlier, to find out if you must file Form 8862 to take the credit for 2024. Continue To End End This is the end of the flowchart. Please click here for the text description of the image. Worksheet B-Earned Income Credit (EIC) Worksheet B—2025 EIC —Lines 27a Worksheet B—2025 EIC —Lines 27a Summary: This flowchart represents the worksheet information listed on Worksheet B, page 1, to determine your Earned Income Credit. Start This is the beginning of the flowchart. Process (a) Use this worksheet if you answered "Yes" to Step 5, questions 2. Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4. If you are married filing a joint return, include your spouse's amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3. Continue To Decision (1) Decision (1) Are you self-employed, a member of the clergy, or have church employee income and filing Schedule SE? IF Yes Continue To Process (b) IF No Continue To Decision (2) Process (b) PART 1: 1a. Enter the amount from Schedule SE, Part I, line 3. Continue To Process (c) Process (c) 1b. Enter any amount from Schedule SE, Part I, line 4b and line 5a. Continue To Process (d) Process (d) 1c. Combine lines 1a and 1b. Continue To Process (e) Process (e) 1d. Enter the amount form Schedule SE, Part I, line 13. Continue To Process (f) Process (f) 1e. Subtract line 1d from 1c. Continue To Process (g) Process (g) Continue To Decision (2) Decision (2) Are you self-employed and NOT required to file Schedule SE? For example, your net earnings from self-employment were less than $400. IF Yes Continue To Process (h) IF No Continue To Process (l) Process (h) PART 2: 2. Don't include on these lines any statutory employee income, any net profit from services performed as notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form 4029 or Form 4361, or any other amounts exempt from self-employment tax. Continue To Process (i) Process (i) 2a. Enter any net farm profit or (loss) from Schedule F, line 34; and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*. Footnote: If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I. Reduce the Schedule K-1 amounts as described in the Partner's Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return. Continue To Process (j) Process (j) 2b. Enter any net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming)*. Footnote: If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I. Reduce the Schedule K-1 amounts as described in the Partner's Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return. Continue To Process (k) Process (k) 2c. Combine lines 2a and 2b. Continue To Process (l) Process (l) Part 3: For Statutory Employees Filing Schedule C. 3. Enter the amount from Schedule C, line 1, that you are filing as a statutory employee. Continue To Process (m) Process (m) Part 4: For All Filers Using Worksheet B. Note. If line 4b includes income on which you should have paid self-employment tax but didn't, we may reduce your credit by the amount of self-employment tax not paid. 4a. Enter your earned income from Step 5. Continue To Process (n) Process (n) 4b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income. Continue To Decision (3) Decision (3) Is line 4b zero or less? IF Yes Continue To Process (o) IF No Continue To Decision (4) Process (o) STOP. You can't take the credit. Check the box on Form 1040 or 1040-SR, line 27c. Continue To End Decision (4) Do you have any qualifying children who have valid SSNs? IF Yes Continue To Decision (6) IF No Continue To Decision (5) Decision (5) Is line 4b less than $19,104 ($26,214 if married filing jointly)? IF Yes Continue To Process (p) IF No Continue To Process (q) Process (p) If you want the Internal Revenue Service to figure your credit, see "Credit figured by the IRS", earlier. If you want to figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet. Continue To End Process (q) STOP. You cannot take the credit. Check the box on Form 1040 or 1040-SR, line 27c. Continue To End Decision (6) Do you have 3 or more qualifying children who have valid SSNs? IF Yes Continue To Decision (7) IF No Continue To Decision (8) Decision (7) Is line 4b less than $61,555 ($68,675 if married filing jointly)? IF Yes Continue To Process (p) IF No Continue To Process (q) Decision (8) Do you have 2 qualifying children who have valid SSNs? IF Yes Continue To Decision (9) IF No Continue To Decision (10) Decision (9) Is line 4b less than $57,310 ($64,430 if married filing jointly)? IF Yes Continue To Process (p) IF No Continue To Process (q) Decision (10) Is line 4b less than $50,434 ($57,554 if married filing jointly)? IF Yes Continue To Process (p) IF No Continue To Process (q) End This is the end of the flowchart. Please click here for the text description of the image. Worksheet B (continued)-Earned Income Credit (EIC) Worksheet B—EIC (Continued) Worksheet B—EIC (Continued) Summary: This flowchart represents the worksheet information listed on Worksheet B, page 2. It is a continuation of the previous page. Start This is the beginning of the flowchart. Process (a) Part 5. All Filers Using Worksheet B. Continue To Process (b) Process (b) 6. Enter your total earned income from Part 4, line 4b. Continue To Process (c) Process (c) 7. Look up the amount on line 6 above in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here. Continue To Decision (1) Decision (1) Is line 7 zero? IF Yes Continue To Process (d) IF No Continue To Process (e) Process (d) STOP. You can't take the credit. Check the box on Form 1040 or 1040-SR, line 27c. Continue To End Process (e) 8. Enter the amount from Form 1040 or 1040-SR, line 11b. Continue To Decision (2) Decision (2) 9. Are the amounts on lines 8 and 6 the same? IF Yes Continue To Process (f) IF No Continue To Process (g) Process (f) Skip line 10; enter the amount from line 7 on line 11. Continue To Process (k) Process (g) Part 6--Filers Who Answered "No" on Line 9 Continue To Decision (3) Decision (3) Do you have any qualifying children? IF Yes Continue To Decision (4) IF No Continue To Decision (5) Decision (4) Is the amount on line 8 less than $23,350 ($30,470 if married filing jointly)? IF Yes Continue To Process (g) IF No Continue To Process (h) Decision (5) Is the amount on line 8 less than $10,620 ($17,730 if married filing jointly)? IF Yes Continue To Process (h) IF No Continue To Process (i) Process (h) Leave line 10 blank; enter the amount from line 7 on line 11. Continue To Process (k) Process (i) Look up the amount on line 8 in the EIC table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here. Continue To Process (j) Process (j) Look at the amounts on line 10 and 7. Then, enter the smaller amount on line 11. Continue To Process (k) Process (k) Part 7: Your Earned Income Credit. 11. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27a. Continue To Process (l) Process (l) Reminder—If you have a qualifying child, complete and attach Schedule EIC. CAUTION! If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, to find out if you must file Form 8862 to take the credit for 2025. Continue To End End This is the end of the flowchart. Please click here for the text description of the image.

# EIC Table

2025 Earned Income Credit (EIC) Table Caution. This is not a tax table. EIC Table Excerpt Example EIC Table Excerpt Example EIC Table Excerpt Example EIC Table Excerpt Example Please click here for the text description of the image. 1. To find your credit, read down the "At least - But less than" columns and find the line that includes the amount you were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have who have valid SSNs as defined earlier. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child who has a valid SSN, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. And your filing status is– If the amount you are looking up from the worksheet is– Single, head of household, or qualifying surviving spouse★ and you have–★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a. Married filing jointly and you have– 0 1 2 3 0 1 2 3 At least But less than Your credit is– Your credit is– 1 50 2 9 10 11 2 9 10 11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869 6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891 6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914 6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936 6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959 6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981 6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004 6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026 6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049 6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071 6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094 6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116 6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139 7,000 7,050 537 2,389 2,810 3,161 537 2,389 2,810 3,161 7,050 7,100 541 2,406 2,830 3,184 541 2,406 2,830 3,184 7,100 7,150 545 2,423 2,850 3,206 545 2,423 2,850 3,206 7,150 7,200 549 2,440 2,870 3,229 549 2,440 2,870 3,229 7,200 7,250 553 2,457 2,890 3,251 553 2,457 2,890 3,251 7,250 7,300 557 2,474 2,910 3,274 557 2,474 2,910 3,274 7,300 7,350 560 2,491 2,930 3,296 560 2,491 2,930 3,296 7,350 7,400 564 2,508 2,950 3,319 564 2,508 2,950 3,319 7,400 7,450 568 2,525 2,970 3,341 568 2,525 2,970 3,341 7,450 7,500 572 2,542 2,990 3,364 572 2,542 2,990 3,364 7,500 7,550 576 2,559 3,010 3,386 576 2,559 3,010 3,386 7,550 7,600 579 2,576 3,030 3,409 579 2,576 3,030 3,409 7,600 7,650 583 2,593 3,050 3,431 583 2,593 3,050 3,431 7,650 7,700 587 2,610 3,070 3,454 587 2,610 3,070 3,454 7,700 7,750 591 2,627 3,090 3,476 591 2,627 3,090 3,476 7,750 7,800 595 2,644 3,110 3,499 595 2,644 3,110 3,499 7,800 7,850 599 2,661 3,130 3,521 599 2,661 3,130 3,521 7,850 7,900 602 2,678 3,150 3,544 602 2,678 3,150 3,544 7,900 7,950 606 2,695 3,170 3,566 606 2,695 3,170 3,566 7,950 8,000 610 2,712 3,190 3,589 610 2,712 3,190 3,589 8,000 8,050 614 2,729 3,210 3,611 614 2,729 3,210 3,611 8,050 8,100 618 2,746 3,230 3,634 618 2,746 3,230 3,634 8,100 8,150 622 2,763 3,250 3,656 622 2,763 3,250 3,656 8,150 8,200 625 2,780 3,270 3,679 625 2,780 3,270 3,679 8,200 8,250 629 2,797 3,290 3,701 629 2,797 3,290 3,701 8,250 8,300 633 2,814 3,310 3,724 633 2,814 3,310 3,724 8,300 8,350 637 2,831 3,330 3,746 637 2,831 3,330 3,746 8,350 8,400 641 2,848 3,350 3,769 641 2,848 3,350 3,769 8,400 8,450 645 2,865 3,370 3,791 645 2,865 3,370 3,791 8,450 8,500 649 2,882 3,390 3,814 649 2,882 3,390 3,814 8,500 8,550 649 2,899 3,410 3,836 649 2,899 3,410 3,836 8,550 8,600 649 2,916 3,430 3,859 649 2,916 3,430 3,859 8,600 8,650 649 2,933 3,450 3,881 649 2,933 3,450 3,881 8,650 8,700 649 2,950 3,470 3,904 649 2,950 3,470 3,904 8,700 8,750 649 2,967 3,490 3,926 649 2,967 3,490 3,926 8,750 8,800 649 2,984 3,510 3,949 649 2,984 3,510 3,949 8,800 8,850 649 3,001 3,530 3,971 649 3,001 3,530 3,971 8,850 8,900 649 3,018 3,550 3,994 649 3,018 3,550 3,994 8,900 8,950 649 3,035 3,570 4,016 649 3,035 3,570 4,016 8,950 9,000 649 3,052 3,590 4,039 649 3,052 3,590 4,039 9,000 9,050 649 3,069 3,610 4,061 649 3,069 3,610 4,061 9,050 9,100 649 3,086 3,630 4,084 649 3,086 3,630 4,084 9,100 9,150 649 3,103 3,650 4,106 649 3,103 3,650 4,106 9,150 9,200 649 3,120 3,670 4,129 649 3,120 3,670 4,129 9,200 9,250 649 3,137 3,690 4,151 649 3,137 3,690 4,151 9,250 9,300 649 3,154 3,710 4,174 649 3,154 3,710 4,174 9,300 9,350 649 3,171 3,730 4,196 649 3,171 3,730 4,196 9,350 9,400 649 3,188 3,750 4,219 649 3,188 3,750 4,219 9,400 9,450 649 3,205 3,770 4,241 649 3,205 3,770 4,241 9,450 9,500 649 3,222 3,790 4,264 649 3,222 3,790 4,264 9,500 9,550 649 3,239 3,810 4,286 649 3,239 3,810 4,286 9,550 9,600 649 3,256 3,830 4,309 649 3,256 3,830 4,309 9,600 9,650 649 3,273 3,850 4,331 649 3,273 3,850 4,331 9,650 9,700 649 3,290 3,870 4,354 649 3,290 3,870 4,354 9,700 9,750 649 3,307 3,890 4,376 649 3,307 3,890 4,376 9,750 9,800 649 3,324 3,910 4,399 649 3,324 3,910 4,399 9,800 9,850 649 3,341 3,930 4,421 649 3,341 3,930 4,421 9,850 9,900 649 3,358 3,950 4,444 649 3,358 3,950 4,444 9,900 9,950 649 3,375 3,970 4,466 649 3,375 3,970 4,466 9,950 10,000 649 3,392 3,990 4,489 649 3,392 3,990 4,489 10,000 10,050 649 3,409 4,010 4,511 649 3,409 4,010 4,511 10,050 10,100 649 3,426 4,030 4,534 649 3,426 4,030 4,534 10,100 10,150 649 3,443 4,050 4,556 649 3,443 4,050 4,556 10,150 10,200 649 3,460 4,070 4,579 649 3,460 4,070 4,579 10,200 10,250 649 3,477 4,090 4,601 649 3,477 4,090 4,601 10,250 10,300 649 3,494 4,110 4,624 649 3,494 4,110 4,624 10,300 10,350 649 3,511 4,130 4,646 649 3,511 4,130 4,646 10,350 10,400 649 3,528 4,150 4,669 649 3,528 4,150 4,669 10,400 10,450 649 3,545 4,170 4,691 649 3,545 4,170 4,691 10,450 10,500 649 3,562 4,190 4,714 649 3,562 4,190 4,714 10,500 10,550 649 3,579 4,210 4,736 649 3,579 4,210 4,736 10,550 10,600 649 3,596 4,230 4,759 649 3,596 4,230 4,759 10,600 10,650 649 3,613 4,250 4,781 649 3,613 4,250 4,781 10,650 10,700 645 3,630 4,270 4,804 649 3,630 4,270 4,804 10,700 10,750 641 3,647 4,290 4,826 649 3,647 4,290 4,826 10,750 10,800 637 3,664 4,310 4,849 649 3,664 4,310 4,849 10,800 10,850 633 3,681 4,330 4,871 649 3,681 4,330 4,871 10,850 10,900 629 3,698 4,350 4,894 649 3,698 4,350 4,894 10,900 10,950 626 3,715 4,370 4,916 649 3,715 4,370 4,916 10,950 11,000 622 3,732 4,390 4,939 649 3,732 4,390 4,939 11,000 11,050 618 3,749 4,410 4,961 649 3,749 4,410 4,961 11,050 11,100 614 3,766 4,430 4,984 649 3,766 4,430 4,984 11,100 11,150 610 3,783 4,450 5,006 649 3,783 4,450 5,006 11,150 11,200 607 3,800 4,470 5,029 649 3,800 4,470 5,029 11,200 11,250 603 3,817 4,490 5,051 649 3,817 4,490 5,051 11,250 11,300 599 3,834 4,510 5,074 649 3,834 4,510 5,074 11,300 11,350 595 3,851 4,530 5,096 649 3,851 4,530 5,096 11,350 11,400 591 3,868 4,550 5,119 649 3,868 4,550 5,119 11,400 11,450 587 3,885 4,570 5,141 649 3,885 4,570 5,141 11,450 11,500 584 3,902 4,590 5,164 649 3,902 4,590 5,164 11,500 11,550 580 3,919 4,610 5,186 649 3,919 4,610 5,186 11,550 11,600 576 3,936 4,630 5,209 649 3,936 4,630 5,209 11,600 11,650 572 3,953 4,650 5,231 649 3,953 4,650 5,231 11,650 11,700 568 3,970 4,670 5,254 649 3,970 4,670 5,254 11,700 11,750 564 3,987 4,690 5,276 649 3,987 4,690 5,276 11,750 11,800 561 4,004 4,710 5,299 649 4,004 4,710 5,299 11,800 11,850 557 4,021 4,730 5,321 649 4,021 4,730 5,321 11,850 11,900 553 4,038 4,750 5,344 649 4,038 4,750 5,344 11,900 11,950 549 4,055 4,770 5,366 649 4,055 4,770 5,366 11,950 12,000 545 4,072 4,790 5,389 649 4,072 4,790 5,389 12,000 12,050 542 4,089 4,810 5,411 649 4,089 4,810 5,411 12,050 12,100 538 4,106 4,830 5,434 649 4,106 4,830 5,434 12,100 12,150 534 4,123 4,850 5,456 649 4,123 4,850 5,456 12,150 12,200 530 4,140 4,870 5,479 649 4,140 4,870 5,479 12,200 12,250 526 4,157 4,890 5,501 649 4,157 4,890 5,501 12,250 12,300 522 4,174 4,910 5,524 649 4,174 4,910 5,524 12,300 12,350 519 4,191 4,930 5,546 649 4,191 4,930 5,546 12,350 12,400 515 4,208 4,950 5,569 649 4,208 4,950 5,569 12,400 12,450 511 4,225 4,970 5,591 649 4,225 4,970 5,591 12,450 12,500 507 4,242 4,990 5,614 649 4,242 4,990 5,614 12,500 12,550 503 4,259 5,010 5,636 649 4,259 5,010 5,636 12,550 12,600 499 4,276 5,030 5,659 649 4,276 5,030 5,659 12,600 12,650 496 4,293 5,050 5,681 649 4,293 5,050 5,681 12,650 12,700 492 4,310 5,070 5,704 649 4,310 5,070 5,704 12,700 12,750 488 4,328 5,090 5,726 649 4,328 5,090 5,726 12,750 12,800 484 4,328 5,110 5,749 649 4,328 5,110 5,749 12,800 12,850 480 4,328 5,130 5,771 649 4,328 5,130 5,771 12,850 12,900 476 4,328 5,150 5,794 649 4,328 5,150 5,794 12,900 12,950 473 4,328 5,170 5,816 649 4,328 5,170 5,816 12,950 13,000 469 4,328 5,190 5,839 649 4,328 5,190 5,839 13,000 13,050 465 4,328 5,210 5,861 649 4,328 5,210 5,861 13,050 13,100 461 4,328 5,230 5,884 649 4,328 5,230 5,884 13,100 13,150 457 4,328 5,250 5,906 649 4,328 5,250 5,906 13,150 13,200 454 4,328 5,270 5,929 649 4,328 5,270 5,929 13,200 13,250 450 4,328 5,290 5,951 649 4,328 5,290 5,951 13,250 13,300 446 4,328 5,310 5,974 649 4,328 5,310 5,974 13,300 13,350 442 4,328 5,330 5,996 649 4,328 5,330 5,996 13,350 13,400 438 4,328 5,350 6,019 649 4,328 5,350 6,019 13,400 13,450 434 4,328 5,370 6,041 649 4,328 5,370 6,041 13,450 13,500 431 4,328 5,390 6,064 649 4,328 5,390 6,064 13,500 13,550 427 4,328 5,410 6,086 649 4,328 5,410 6,086 13,550 13,600 423 4,328 5,430 6,109 649 4,328 5,430 6,109 13,600 13,650 419 4,328 5,450 6,131 649 4,328 5,450 6,131 13,650 13,700 415 4,328 5,470 6,154 649 4,328 5,470 6,154 13,700 13,750 411 4,328 5,490 6,176 649 4,328 5,490 6,176 13,750 13,800 408 4,328 5,510 6,199 649 4,328 5,510 6,199 13,800 13,850 404 4,328 5,530 6,221 649 4,328 5,530 6,221 13,850 13,900 400 4,328 5,550 6,244 649 4,328 5,550 6,244 13,900 13,950 396 4,328 5,570 6,266 649 4,328 5,570 6,266 13,950 14,000 392 4,328 5,590 6,289 649 4,328 5,590 6,289 14,000 14,050 389 4,328 5,610 6,311 649 4,328 5,610 6,311 14,050 14,100 385 4,328 5,630 6,334 649 4,328 5,630 6,334 14,100 14,150 381 4,328 5,650 6,356 649 4,328 5,650 6,356 14,150 14,200 377 4,328 5,670 6,379 649 4,328 5,670 6,379 14,200 14,250 373 4,328 5,690 6,401 649 4,328 5,690 6,401 14,250 14,300 369 4,328 5,710 6,424 649 4,328 5,710 6,424 14,300 14,350 366 4,328 5,730 6,446 649 4,328 5,730 6,446 14,350 14,400 362 4,328 5,750 6,469 649 4,328 5,750 6,469 14,400 14,450 358 4,328 5,770 6,491 649 4,328 5,770 6,491 14,450 14,500 354 4,328 5,790 6,514 649 4,328 5,790 6,514 14,500 14,550 350 4,328 5,810 6,536 649 4,328 5,810 6,536 14,550 14,600 346 4,328 5,830 6,559 649 4,328 5,830 6,559 14,600 14,650 343 4,328 5,850 6,581 649 4,328 5,850 6,581 14,650 14,700 339 4,328 5,870 6,604 649 4,328 5,870 6,604 14,700 14,750 335 4,328 5,890 6,626 649 4,328 5,890 6,626 14,750 14,800 331 4,328 5,910 6,649 649 4,328 5,910 6,649 14,800 14,850 327 4,328 5,930 6,671 649 4,328 5,930 6,671 14,850 14,900 323 4,328 5,950 6,694 649 4,328 5,950 6,694 14,900 14,950 320 4,328 5,970 6,716 649 4,328 5,970 6,716 14,950 15,000 316 4,328 5,990 6,739 649 4,328 5,990 6,739 15,000 15,050 312 4,328 6,010 6,761 649 4,328 6,010 6,761 15,050 15,100 308 4,328 6,030 6,784 649 4,328 6,030 6,784 15,100 15,150 304 4,328 6,050 6,806 649 4,328 6,050 6,806 15,150 15,200 301 4,328 6,070 6,829 649 4,328 6,070 6,829 15,200 15,250 297 4,328 6,090 6,851 649 4,328 6,090 6,851 15,250 15,300 293 4,328 6,110 6,874 649 4,328 6,110 6,874 15,300 15,350 289 4,328 6,130 6,896 649 4,328 6,130 6,896 15,350 15,400 285 4,328 6,150 6,919 649 4,328 6,150 6,919 15,400 15,450 281 4,328 6,170 6,941 649 4,328 6,170 6,941 15,450 15,500 278 4,328 6,190 6,964 649 4,328 6,190 6,964 15,500 15,550 274 4,328 6,210 6,986 649 4,328 6,210 6,986 15,550 15,600 270 4,328 6,230 7,009 649 4,328 6,230 7,009 15,600 15,650 266 4,328 6,250 7,031 649 4,328 6,250 7,031 15,650 15,700 262 4,328 6,270 7,054 649 4,328 6,270 7,054 15,700 15,750 258 4,328 6,290 7,076 649 4,328 6,290 7,076 15,750 15,800 255 4,328 6,310 7,099 649 4,328 6,310 7,099 15,800 15,850 251 4,328 6,330 7,121 649 4,328 6,330 7,121 15,850 15,900 247 4,328 6,350 7,144 649 4,328 6,350 7,144 15,900 15,950 243 4,328 6,370 7,166 649 4,328 6,370 7,166 15,950 16,000 239 4,328 6,390 7,189 649 4,328 6,390 7,189 16,000 16,050 236 4,328 6,410 7,211 649 4,328 6,410 7,211 16,050 16,100 232 4,328 6,430 7,234 649 4,328 6,430 7,234 16,100 16,150 228 4,328 6,450 7,256 649 4,328 6,450 7,256 16,150 16,200 224 4,328 6,470 7,279 649 4,328 6,470 7,279 16,200 16,250 220 4,328 6,490 7,301 649 4,328 6,490 7,301 16,250 16,300 216 4,328 6,510 7,324 649 4,328 6,510 7,324 16,300 16,350 213 4,328 6,530 7,346 649 4,328 6,530 7,346 16,350 16,400 209 4,328 6,550 7,369 649 4,328 6,550 7,369 16,400 16,450 205 4,328 6,570 7,391 649 4,328 6,570 7,391 16,450 16,500 201 4,328 6,590 7,414 649 4,328 6,590 7,414 16,500 16,550 197 4,328 6,610 7,436 649 4,328 6,610 7,436 16,550 16,600 193 4,328 6,630 7,459 649 4,328 6,630 7,459 16,600 16,650 190 4,328 6,650 7,481 649 4,328 6,650 7,481 16,650 16,700 186 4,328 6,670 7,504 649 4,328 6,670 7,504 16,700 16,750 182 4,328 6,690 7,526 649 4,328 6,690 7,526 16,750 16,800 178 4,328 6,710 7,549 649 4,328 6,710 7,549 16,800 16,850 174 4,328 6,730 7,571 649 4,328 6,730 7,571 16,850 16,900 170 4,328 6,750 7,594 649 4,328 6,750 7,594 16,900 16,950 167 4,328 6,770 7,616 649 4,328 6,770 7,616 16,950 17,000 163 4,328 6,790 7,639 649 4,328 6,790 7,639 17,000 17,050 159 4,328 6,810 7,661 649 4,328 6,810 7,661 17,050 17,100 155 4,328 6,830 7,684 649 4,328 6,830 7,684 17,100 17,150 151 4,328 6,850 7,706 649 4,328 6,850 7,706 17,150 17,200 148 4,328 6,870 7,729 649 4,328 6,870 7,729 17,200 17,250 144 4,328 6,890 7,751 649 4,328 6,890 7,751 17,250 17,300 140 4,328 6,910 7,774 649 4,328 6,910 7,774 17,300 17,350 136 4,328 6,930 7,796 649 4,328 6,930 7,796 17,350 17,400 132 4,328 6,950 7,819 649 4,328 6,950 7,819 17,400 17,450 128 4,328 6,970 7,841 649 4,328 6,970 7,841 17,450 17,500 125 4,328 6,990 7,864 649 4,328 6,990 7,864 17,500 17,550 121 4,328 7,010 7,886 649 4,328 7,010 7,886 17,550 17,600 117 4,328 7,030 7,909 649 4,328 7,030 7,909 17,600 17,650 113 4,328 7,050 7,931 649 4,328 7,050 7,931 17,650 17,700 109 4,328 7,070 7,954 649 4,328 7,070 7,954 17,700 17,750 105 4,328 7,090 7,976 649 4,328 7,090 7,976 17,750 17,800 102 4,328 7,110 7,999 646 4,328 7,110 7,999 17,800 17,850 98 4,328 7,130 8,021 642 4,328 7,130 8,021 17,850 17,900 94 4,328 7,152 8,046 638 4,328 7,152 8,046 17,900 17,950 90 4,328 7,152 8,046 634 4,328 7,152 8,046 17,950 18,000 86 4,328 7,152 8,046 630 4,328 7,152 8,046 18,000 18,050 83 4,328 7,152 8,046 626 4,328 7,152 8,046 18,050 18,100 79 4,328 7,152 8,046 623 4,328 7,152 8,046 18,100 18,150 75 4,328 7,152 8,046 619 4,328 7,152 8,046 18,150 18,200 71 4,328 7,152 8,046 615 4,328 7,152 8,046 18,200 18,250 67 4,328 7,152 8,046 611 4,328 7,152 8,046 18,250 18,300 63 4,328 7,152 8,046 607 4,328 7,152 8,046 18,300 18,350 60 4,328 7,152 8,046 603 4,328 7,152 8,046 18,350 18,400 56 4,328 7,152 8,046 600 4,328 7,152 8,046 18,400 18,450 52 4,328 7,152 8,046 596 4,328 7,152 8,046 18,450 18,500 48 4,328 7,152 8,046 592 4,328 7,152 8,046 18,500 18,550 44 4,328 7,152 8,046 588 4,328 7,152 8,046 18,550 18,600 40 4,328 7,152 8,046 584 4,328 7,152 8,046 18,600 18,650 37 4,328 7,152 8,046 581 4,328 7,152 8,046 18,650 18,700 33 4,328 7,152 8,046 577 4,328 7,152 8,046 18,700 18,750 29 4,328 7,152 8,046 573 4,328 7,152 8,046 18,750 18,800 25 4,328 7,152 8,046 569 4,328 7,152 8,046 18,800 18,850 21 4,328 7,152 8,046 565 4,328 7,152 8,046 18,850 18,900 17 4,328 7,152 8,046 561 4,328 7,152 8,046 18,900 18,950 14 4,328 7,152 8,046 558 4,328 7,152 8,046 18,950 19,000 10 4,328 7,152 8,046 554 4,328 7,152 8,046 19,000 19,050 6 4,328 7,152 8,046 550 4,328 7,152 8,046 19,050 19,100 2 4,328 7,152 8,046 546 4,328 7,152 8,046 19,100 19,150 * 4,328 7,152 8,046 542 4,328 7,152 8,046 19,150 19,200 0 4,328 7,152 8,046 538 4,328 7,152 8,046 19,200 19,250 0 4,328 7,152 8,046 535 4,328 7,152 8,046 19,250 19,300 0 4,328 7,152 8,046 531 4,328 7,152 8,046 19,300 19,350 0 4,328 7,152 8,046 527 4,328 7,152 8,046 19,350 19,400 0 4,328 7,152 8,046 523 4,328 7,152 8,046 19,400 19,450 0 4,328 7,152 8,046 519 4,328 7,152 8,046 19,450 19,500 0 4,328 7,152 8,046 516 4,328 7,152 8,046 19,500 19,550 0 4,328 7,152 8,046 512 4,328 7,152 8,046 19,550 19,600 0 4,328 7,152 8,046 508 4,328 7,152 8,046 19,600 19,650 0 4,328 7,152 8,046 504 4,328 7,152 8,046 19,650 19,700 0 4,328 7,152 8,046 500 4,328 7,152 8,046 19,700 19,750 0 4,328 7,152 8,046 496 4,328 7,152 8,046 19,750 19,800 0 4,328 7,152 8,046 493 4,328 7,152 8,046 19,800 19,850 0 4,328 7,152 8,046 489 4,328 7,152 8,046 19,850 19,900 0 4,328 7,152 8,046 485 4,328 7,152 8,046 19,900 19,950 0 4,328 7,152 8,046 481 4,328 7,152 8,046 19,950 20,000 0 4,328 7,152 8,046 477 4,328 7,152 8,046 20,000 20,050 0 4,328 7,152 8,046 473 4,328 7,152 8,046 20,050 20,100 0 4,328 7,152 8,046 470 4,328 7,152 8,046 20,100 20,150 0 4,328 7,152 8,046 466 4,328 7,152 8,046 20,150 20,200 0 4,328 7,152 8,046 462 4,328 7,152 8,046 20,200 20,250 0 4,328 7,152 8,046 458 4,328 7,152 8,046 20,250 20,300 0 4,328 7,152 8,046 454 4,328 7,152 8,046 20,300 20,350 0 4,328 7,152 8,046 450 4,328 7,152 8,046 20,350 20,400 0 4,328 7,152 8,046 447 4,328 7,152 8,046 20,400 20,450 0 4,328 7,152 8,046 443 4,328 7,152 8,046 20,450 20,500 0 4,328 7,152 8,046 439 4,328 7,152 8,046 20,500 20,550 0 4,328 7,152 8,046 435 4,328 7,152 8,046 20,550 20,600 0 4,328 7,152 8,046 431 4,328 7,152 8,046 20,600 20,650 0 4,328 7,152 8,046 428 4,328 7,152 8,046 20,650 20,700 0 4,328 7,152 8,046 424 4,328 7,152 8,046 20,700 20,750 0 4,328 7,152 8,046 420 4,328 7,152 8,046 20,750 20,800 0 4,328 7,152 8,046 416 4,328 7,152 8,046 20,800 20,850 0 4,328 7,152 8,046 412 4,328 7,152 8,046 20,850 20,900 0 4,328 7,152 8,046 408 4,328 7,152 8,046 20,900 20,950 0 4,328 7,152 8,046 405 4,328 7,152 8,046 20,950 21,000 0 4,328 7,152 8,046 401 4,328 7,152 8,046 21,000 21,050 0 4,328 7,152 8,046 397 4,328 7,152 8,046 21,050 21,100 0 4,328 7,152 8,046 393 4,328 7,152 8,046 21,100 21,150 0 4,328 7,152 8,046 389 4,328 7,152 8,046 21,150 21,200 0 4,328 7,152 8,046 385 4,328 7,152 8,046 21,200 21,250 0 4,328 7,152 8,046 382 4,328 7,152 8,046 21,250 21,300 0 4,328 7,152 8,046 378 4,328 7,152 8,046 21,300 21,350 0 4,328 7,152 8,046 374 4,328 7,152 8,046 21,350 21,400 0 4,328 7,152 8,046 370 4,328 7,152 8,046 21,400 21,450 0 4,328 7,152 8,046 366 4,328 7,152 8,046 21,450 21,500 0 4,328 7,152 8,046 363 4,328 7,152 8,046 21,500 21,550 0 4,328 7,152 8,046 359 4,328 7,152 8,046 21,550 21,600 0 4,328 7,152 8,046 355 4,328 7,152 8,046 21,600 21,650 0 4,328 7,152 8,046 351 4,328 7,152 8,046 21,650 21,700 0 4,328 7,152 8,046 347 4,328 7,152 8,046 21,700 21,750 0 4,328 7,152 8,046 343 4,328 7,152 8,046 21,750 21,800 0 4,328 7,152 8,046 340 4,328 7,152 8,046 21,800 21,850 0 4,328 7,152 8,046 336 4,328 7,152 8,046 21,850 21,900 0 4,328 7,152 8,046 332 4,328 7,152 8,046 21,900 21,950 0 4,328 7,152 8,046 328 4,328 7,152 8,046 21,950 22,000 0 4,328 7,152 8,046 324 4,328 7,152 8,046 22,000 22,050 0 4,328 7,152 8,046 320 4,328 7,152 8,046 22,050 22,100 0 4,328 7,152 8,046 317 4,328 7,152 8,046 22,100 22,150 0 4,328 7,152 8,046 313 4,328 7,152 8,046 22,150 22,200 0 4,328 7,152 8,046 309 4,328 7,152 8,046 22,200 22,250 0 4,328 7,152 8,046 305 4,328 7,152 8,046 22,250 22,300 0 4,328 7,152 8,046 301 4,328 7,152 8,046 22,300 22,350 0 4,328 7,152 8,046 297 4,328 7,152 8,046 22,350 22,400 0 4,328 7,152 8,046 294 4,328 7,152 8,046 22,400 22,450 0 4,328 7,152 8,046 290 4,328 7,152 8,046 22,450 22,500 0 4,328 7,152 8,046 286 4,328 7,152 8,046 22,500 22,550 0 4,328 7,152 8,046 282 4,328 7,152 8,046 22,550 22,600 0 4,328 7,152 8,046 278 4,328 7,152 8,046 22,600 22,650 0 4,328 7,152 8,046 275 4,328 7,152 8,046 22,650 22,700 0 4,328 7,152 8,046 271 4,328 7,152 8,046 22,700 22,750 0 4,328 7,152 8,046 267 4,328 7,152 8,046 22,750 22,800 0 4,328 7,152 8,046 263 4,328 7,152 8,046 22,800 22,850 0 4,328 7,152 8,046 259 4,328 7,152 8,046 22,850 22,900 0 4,328 7,152 8,046 255 4,328 7,152 8,046 22,900 22,950 0 4,328 7,152 8,046 252 4,328 7,152 8,046 22,950 23,000 0 4,328 7,152 8,046 248 4,328 7,152 8,046 23,000 23,050 0 4,328 7,152 8,046 244 4,328 7,152 8,046 23,050 23,100 0 4,328 7,152 8,046 240 4,328 7,152 8,046 23,100 23,150 0 4,328 7,152 8,046 236 4,328 7,152 8,046 23,150 23,200 0 4,328 7,152 8,046 232 4,328 7,152 8,046 23,200 23,250 0 4,328 7,152 8,046 229 4,328 7,152 8,046 23,250 23,300 0 4,328 7,152 8,046 225 4,328 7,152 8,046 23,300 23,350 0 4,328 7,152 8,046 221 4,328 7,152 8,046 23,350 23,400 0 4,324 7,147 8,041 217 4,328 7,152 8,046 23,400 23,450 0 4,316 7,136 8,030 213 4,328 7,152 8,046 23,450 23,500 0 4,308 7,126 8,020 210 4,328 7,152 8,046 23,500 23,550 0 4,300 7,115 8,009 206 4,328 7,152 8,046 23,550 23,600 0 4,292 7,105 7,999 202 4,328 7,152 8,046 23,600 23,650 0 4,284 7,094 7,988 198 4,328 7,152 8,046 23,650 23,700 0 4,276 7,084 7,978 194 4,328 7,152 8,046 23,700 23,750 0 4,268 7,073 7,967 190 4,328 7,152 8,046 23,750 23,800 0 4,260 7,062 7,956 187 4,328 7,152 8,046 23,800 23,850 0 4,252 7,052 7,946 183 4,328 7,152 8,046 23,850 23,900 0 4,244 7,041 7,935 179 4,328 7,152 8,046 23,900 23,950 0 4,236 7,031 7,925 175 4,328 7,152 8,046 23,950 24,000 0 4,228 7,020 7,914 171 4,328 7,152 8,046 24,000 24,050 0 4,220 7,010 7,904 167 4,328 7,152 8,046 24,050 24,100 0 4,212 6,999 7,893 164 4,328 7,152 8,046 24,100 24,150 0 4,204 6,989 7,883 160 4,328 7,152 8,046 24,150 24,200 0 4,196 6,978 7,872 156 4,328 7,152 8,046 24,200 24,250 0 4,188 6,968 7,862 152 4,328 7,152 8,046 24,250 24,300 0 4,180 6,957 7,851 148 4,328 7,152 8,046 24,300 24,350 0 4,172 6,947 7,841 144 4,328 7,152 8,046 24,350 24,400 0 4,164 6,936 7,830 141 4,328 7,152 8,046 24,400 24,450 0 4,156 6,926 7,820 137 4,328 7,152 8,046 24,450 24,500 0 4,148 6,915 7,809 133 4,328 7,152 8,046 24,500 24,550 0 4,140 6,905 7,799 129 4,328 7,152 8,046 24,550 24,600 0 4,132 6,894 7,788 125 4,328 7,152 8,046 24,600 24,650 0 4,124 6,883 7,777 122 4,328 7,152 8,046 24,650 24,700 0 4,116 6,873 7,767 118 4,328 7,152 8,046 24,700 24,750 0 4,108 6,862 7,756 114 4,328 7,152 8,046 24,750 24,800 0* If the amount you are looking up from the worksheet is at least $19,100 but less than $19,104, 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 $19,104 or more, and you have no qualifying children who have valid SSNs, you can't take the credit. 4,100 6,852 7,746 110 4,328 7,152 8,046 24,800 24,850 0 4,092 6,841 7,735 106 4,328 7,152 8,046 24,850 24,900 0 4,084 6,831 7,725 102 4,328 7,152 8,046 24,900 24,950 0 4,076 6,820 7,714 99 4,328 7,152 8,046 24,950 25,000 0 4,068 6,810 7,704 95 4,328 7,152 8,046 25,000 25,050 0 4,060 6,799 7,693 91 4,328 7,152 8,046 25,050 25,100 0 4,052 6,789 7,683 87 4,328 7,152 8,046 25,100 25,150 0 4,044 6,778 7,672 83 4,328 7,152 8,046 25,150 25,200 0 4,036 6,768 7,662 79 4,328 7,152 8,046 25,200 25,250 0 4,028 6,757 7,651 76 4,328 7,152 8,046 25,250 25,300 0 4,020 6,747 7,641 72 4,328 7,152 8,046 25,300 25,350 0 4,012 6,736 7,630 68 4,328 7,152 8,046 25,350 25,400 0 4,004 6,726 7,620 64 4,328 7,152 8,046 25,400 25,450 0 3,996 6,715 7,609 60 4,328 7,152 8,046 25,450 25,500 0 3,988 6,704 7,598 57 4,328 7,152 8,046 25,500 25,550 0 3,980 6,694 7,588 53 4,328 7,152 8,046 25,550 25,600 0 3,972 6,683 7,577 49 4,328 7,152 8,046 25,600 25,650 0 3,964 6,673 7,567 45 4,328 7,152 8,046 25,650 25,700 0 3,956 6,662 7,556 41 4,328 7,152 8,046 25,700 25,750 0 3,948 6,652 7,546 37 4,328 7,152 8,046 25,750 25,800 0 3,940 6,641 7,535 34 4,328 7,152 8,046 25,800 25,850 0 3,932 6,631 7,525 30 4,328 7,152 8,046 25,850 25,900 0 3,925 6,620 7,514 26 4,328 7,152 8,046 25,900 25,950 0 3,917 6,610 7,504 22 4,328 7,152 8,046 25,950 26,000 0 3,909 6,599 7,493 18 4,328 7,152 8,046 26,000 26,050 0 3,901 6,589 7,483 14 4,328 7,152 8,046 26,050 26,100 0 3,893 6,578 7,472 11 4,328 7,152 8,046 26,100 26,150 0 3,885 6,568 7,462 7 4,328 7,152 8,046 26,150 26,200 0 3,877 6,557 7,451 3 4,328 7,152 8,046 26,200 26,250 0 3,869 6,547 7,441 * 4,328 7,152 8,046 26,250 26,300 0 3,861 6,536 7,430 0 4,328 7,152 8,046 26,300 26,350 0 3,853 6,525 7,419 0 4,328 7,152 8,046 26,350 26,400 0 3,845 6,515 7,409 0 4,328 7,152 8,046 26,400 26,450 0 3,837 6,504 7,398 0 4,328 7,152 8,046 26,450 26,500 0 3,829 6,494 7,388 0 4,328 7,152 8,046 26,500 26,550 0 3,821 6,483 7,377 0 4,328 7,152 8,046 26,550 26,600 0 3,813 6,473 7,367 0 4,328 7,152 8,046 26,600 26,650 0 3,805 6,462 7,356 0 4,328 7,152 8,046 26,650 26,700 0 3,797 6,452 7,346 0 4,328 7,152 8,046 26,700 26,750 0 3,789 6,441 7,335 0 4,328 7,152 8,046 26,750 26,800 0 3,781 6,431 7,325 0 4,328 7,152 8,046 26,800 26,850 0 3,773 6,420 7,314 0 4,328 7,152 8,046 26,850 26,900 0 3,765 6,410 7,304 0 4,328 7,152 8,046 26,900 26,950 0 3,757 6,399 7,293 0 4,328 7,152 8,046 26,950 27,000 0 3,749 6,389 7,283 0 4,328 7,152 8,046 27,000 27,050 0 3,741 6,378 7,272 0 4,328 7,152 8,046 27,050 27,100 0 3,733 6,368 7,262 0 4,328 7,152 8,046 27,100 27,150 0 3,725 6,357 7,251 0 4,328 7,152 8,046 27,150 27,200 0 3,717 6,346 7,240 0 4,328 7,152 8,046 27,200 27,250 0 3,709 6,336 7,230 0 4,328 7,152 8,046 27,250 27,300 0 3,701 6,325 7,219 0 4,328 7,152 8,046 27,300 27,350 0 3,693 6,315 7,209 0 4,328 7,152 8,046 27,350 27,400 0 3,685 6,304 7,198 0 4,328 7,152 8,046 27,400 27,450 0 3,677 6,294 7,188 0 4,328 7,152 8,046 27,450 27,500 0 3,669 6,283 7,177 0 4,328 7,152 8,046 27,500 27,550 0 3,661 6,273 7,167 0 4,328 7,152 8,046 27,550 27,600 0 3,653 6,262 7,156 0 4,328 7,152 8,046 27,600 27,650 0 3,645 6,252 7,146 0 4,328 7,152 8,046 27,650 27,700 0 3,637 6,241 7,135 0 4,328 7,152 8,046 27,700 27,750 0 3,629 6,231 7,125 0 4,328 7,152 8,046 27,750 27,800 0 3,621 6,220 7,114 0 4,328 7,152 8,046 27,800 27,850 0 3,613 6,210 7,104 0 4,328 7,152 8,046 27,850 27,900 0 3,605 6,199 7,093 0 4,328 7,152 8,046 27,900 27,950 0 3,597 6,189 7,083 0 4,328 7,152 8,046 27,950 28,000 0 3,589 6,178 7,072 0 4,328 7,152 8,046 28,000 28,050 0 3,581 6,167 7,061 0 4,328 7,152 8,046 28,050 28,100 0 3,573 6,157 7,051 0 4,328 7,152 8,046 28,100 28,150 0 3,565 6,146 7,040 0 4,328 7,152 8,046 28,150 28,200 0 3,557 6,136 7,030 0 4,328 7,152 8,046 28,200 28,250 0 3,549 6,125 7,019 0 4,328 7,152 8,046 28,250 28,300 0 3,541 6,115 7,009 0 4,328 7,152 8,046 28,300 28,350 0 3,533 6,104 6,998 0 4,328 7,152 8,046 28,350 28,400 0 3,525 6,094 6,988 0 4,328 7,152 8,046 28,400 28,450 0 3,517 6,083 6,977 0 4,328 7,152 8,046 28,450 28,500 0 3,509 6,073 6,967 0 4,328 7,152 8,046 28,500 28,550 0 3,501 6,062 6,956 0 4,328 7,152 8,046 28,550 28,600 0 3,493 6,052 6,946 0 4,328 7,152 8,046 28,600 28,650 0 3,485 6,041 6,935 0 4,328 7,152 8,046 28,650 28,700 0 3,477 6,031 6,925 0 4,328 7,152 8,046 28,700 28,750 0 3,469 6,020 6,914 0 4,328 7,152 8,046 28,750 28,800 0 3,461 6,009 6,903 0 4,328 7,152 8,046 28,800 28,850 0 3,453 5,999 6,893 0 4,328 7,152 8,046 28,850 28,900 0 3,445 5,988 6,882 0 4,328 7,152 8,046 28,900 28,950 0 3,437 5,978 6,872 0 4,328 7,152 8,046 28,950 29,000 0 3,429 5,967 6,861 0 4,328 7,152 8,046 29,000 29,050 0 3,421 5,957 6,851 0 4,328 7,152 8,046 29,050 29,100 0 3,413 5,946 6,840 0 4,328 7,152 8,046 29,100 29,150 0 3,405 5,936 6,830 0 4,328 7,152 8,046 29,150 29,200 0 3,397 5,925 6,819 0 4,328 7,152 8,046 29,200 29,250 0 3,389 5,915 6,809 0 4,328 7,152 8,046 29,250 29,300 0 3,381 5,904 6,798 0 4,328 7,152 8,046 29,300 29,350 0 3,373 5,894 6,788 0 4,328 7,152 8,046 29,350 29,400 0 3,365 5,883 6,777 0 4,328 7,152 8,046 29,400 29,450 0 3,357 5,873 6,767 0 4,328 7,152 8,046 29,450 29,500 0 3,349 5,862 6,756 0 4,328 7,152 8,046 29,500 29,550 0 3,341 5,852 6,746 0 4,328 7,152 8,046 29,550 29,600 0 3,333 5,841 6,735 0 4,328 7,152 8,046 29,600 29,650 0 3,325 5,830 6,724 0 4,328 7,152 8,046 29,650 29,700 0 3,317 5,820 6,714 0 4,328 7,152 8,046 29,700 29,750 0 3,309 5,809 6,703 0 4,328 7,152 8,046 29,750 29,800 0 3,301 5,799 6,693 0 4,328 7,152 8,046 29,800 29,850 0 3,293 5,788 6,682 0 4,328 7,152 8,046 29,850 29,900 0 3,285 5,778 6,672 0 4,328 7,152 8,046 29,900 29,950 0 3,277 5,767 6,661 0 4,328 7,152 8,046 29,950 30,000 0 3,269 5,757 6,651 0 4,328 7,152 8,046 30,000 30,050 0 3,261 5,746 6,640 0 4,328 7,152 8,046 30,050 30,100 0 3,253 5,736 6,630 0 4,328 7,152 8,046 30,100 30,150 0 3,245 5,725 6,619 0 4,328 7,152 8,046 30,150 30,200 0 3,237 5,715 6,609 0 4,328 7,152 8,046 30,200 30,250 0 3,229 5,704 6,598 0 4,328 7,152 8,046 30,250 30,300 0 3,221 5,694 6,588 0 4,328 7,152 8,046 30,300 30,350 0 3,213 5,683 6,577 0 4,328 7,152 8,046 30,350 30,400 0 3,205 5,673 6,567 0 4,328 7,152 8,046 30,400 30,450 0 3,197 5,662 6,556 0 4,328 7,152 8,046 30,450 30,500 0 3,189 5,651 6,545 0 4,328 7,152 8,046 30,500 30,550 0 3,181 5,641 6,535 0 4,319 7,140 8,034 30,550 30,600 0 3,173 5,630 6,524 0 4,311 7,130 8,024 30,600 30,650 0 3,165 5,620 6,514 0 4,303 7,119 8,013 30,650 30,700 0 3,157 5,609 6,503 0 4,295 7,109 8,003 30,700 30,750 0 3,149 5,599 6,493 0 4,287 7,098 7,992 30,750 30,800 0 3,141 5,588 6,482 0 4,279 7,088 7,982 30,800 30,850 0 3,133 5,578 6,472 0 4,271 7,077 7,971 30,850 30,900 0 3,126 5,567 6,461 0 4,263 7,067 7,961 30,900 30,950 0 3,118 5,557 6,451 0 4,255 7,056 7,950 30,950 31,000 0 3,110 5,546 6,440 0 4,247 7,046 7,940 31,000 31,050 0 3,102 5,536 6,430 0 4,239 7,035 7,929 31,050 31,100 0 3,094 5,525 6,419 0 4,231 7,025 7,919 31,100 31,150 0 3,086 5,515 6,409 0 4,223 7,014 7,908 31,150 31,200 0* If the amount you are looking up from the worksheet is at least $26,200 but less than $26,214, and you have no qualifying children who have valid SSNs, your credit is $1. If the amount you are looking up from the worksheet is $26,214 or more, and you have no qualifying children who have valid SSNs, you can't take the credit. 3,078 5,504 6,398 0 4,215 7,004 7,898 31,200 31,250 0 3,070 5,494 6,388 0 4,207 6,993 7,887 31,250 31,300 0 3,062 5,483 6,377 0 4,199 6,982 7,876 31,300 31,350 0 3,054 5,472 6,366 0 4,191 6,972 7,866 31,350 31,400 0 3,046 5,462 6,356 0 4,183 6,961 7,855 31,400 31,450 0 3,038 5,451 6,345 0 4,175 6,951 7,845 31,450 31,500 0 3,030 5,441 6,335 0 4,167 6,940 7,834 31,500 31,550 0 3,022 5,430 6,324 0 4,159 6,930 7,824 31,550 31,600 0 3,014 5,420 6,314 0 4,151 6,919 7,813 31,600 31,650 0 3,006 5,409 6,303 0 4,143 6,909 7,803 31,650 31,700 0 2,998 5,399 6,293 0 4,135 6,898 7,792 31,700 31,750 0 2,990 5,388 6,282 0 4,127 6,888 7,782 31,750 31,800 0 2,982 5,378 6,272 0 4,119 6,877 7,771 31,800 31,850 0 2,974 5,367 6,261 0 4,111 6,867 7,761 31,850 31,900 0 2,966 5,357 6,251 0 4,103 6,856 7,750 31,900 31,950 0 2,958 5,346 6,240 0 4,095 6,846 7,740 31,950 32,000 0 2,950 5,336 6,230 0 4,088 6,835 7,729 32,000 32,050 0 2,942 5,325 6,219 0 4,080 6,825 7,719 32,050 32,100 0 2,934 5,315 6,209 0 4,072 6,814 7,708 32,100 32,150 0 2,926 5,304 6,198 0 4,064 6,803 7,697 32,150 32,200 0 2,918 5,293 6,187 0 4,056 6,793 7,687 32,200 32,250 0 2,910 5,283 6,177 0 4,048 6,782 7,676 32,250 32,300 0 2,902 5,272 6,166 0 4,040 6,772 7,666 32,300 32,350 0 2,894 5,262 6,156 0 4,032 6,761 7,655 32,350 32,400 0 2,886 5,251 6,145 0 4,024 6,751 7,645 32,400 32,450 0 2,878 5,241 6,135 0 4,016 6,740 7,634 32,450 32,500 0 2,870 5,230 6,124 0 4,008 6,730 7,624 32,500 32,550 0 2,862 5,220 6,114 0 4,000 6,719 7,613 32,550 32,600 0 2,854 5,209 6,103 0 3,992 6,709 7,603 32,600 32,650 0 2,846 5,199 6,093 0 3,984 6,698 7,592 32,650 32,700 0 2,838 5,188 6,082 0 3,976 6,688 7,582 32,700 32,750 0 2,830 5,178 6,072 0 3,968 6,677 7,571 32,750 32,800 0 2,822 5,167 6,061 0 3,960 6,667 7,561 32,800 32,850 0 2,814 5,157 6,051 0 3,952 6,656 7,550 32,850 32,900 0 2,806 5,146 6,040 0 3,944 6,646 7,540 32,900 32,950 0 2,798 5,136 6,030 0 3,936 6,635 7,529 32,950 33,000 0 2,790 5,125 6,019 0 3,928 6,624 7,518 33,000 33,050 0 2,782 5,114 6,008 0 3,920 6,614 7,508 33,050 33,100 0 2,774 5,104 5,998 0 3,912 6,603 7,497 33,100 33,150 0 2,766 5,093 5,987 0 3,904 6,593 7,487 33,150 33,200 0 2,758 5,083 5,977 0 3,896 6,582 7,476 33,200 33,250 0 2,750 5,072 5,966 0 3,888 6,572 7,466 33,250 33,300 0 2,742 5,062 5,956 0 3,880 6,561 7,455 33,300 33,350 0 2,734 5,051 5,945 0 3,872 6,551 7,445 33,350 33,400 0 2,726 5,041 5,935 0 3,864 6,540 7,434 33,400 33,450 0 2,718 5,030 5,924 0 3,856 6,530 7,424 33,450 33,500 0 2,710 5,020 5,914 0 3,848 6,519 7,413 33,500 33,550 0 2,702 5,009 5,903 0 3,840 6,509 7,403 33,550 33,600 0 2,694 4,999 5,893 0 3,832 6,498 7,392 33,600 33,650 0 2,686 4,988 5,882 0 3,824 6,488 7,382 33,650 33,700 0 2,678 4,978 5,872 0 3,816 6,477 7,371 33,700 33,750 0 2,670 4,967 5,861 0 3,808 6,466 7,360 33,750 33,800 0 2,662 4,956 5,850 0 3,800 6,456 7,350 33,800 33,850 0 2,654 4,946 5,840 0 3,792 6,445 7,339 33,850 33,900 0 2,646 4,935 5,829 0 3,784 6,435 7,329 33,900 33,950 0 2,638 4,925 5,819 0 3,776 6,424 7,318 33,950 34,000 0 2,630 4,914 5,808 0 3,768 6,414 7,308 34,000 34,050 0 2,622 4,904 5,798 0 3,760 6,403 7,297 34,050 34,100 0 2,614 4,893 5,787 0 3,752 6,393 7,287 34,100 34,150 0 2,606 4,883 5,777 0 3,744 6,382 7,276 34,150 34,200 0 2,598 4,872 5,766 0 3,736 6,372 7,266 34,200 34,250 0 2,590 4,862 5,756 0 3,728 6,361 7,255 34,250 34,300 0 2,582 4,851 5,745 0 3,720 6,351 7,245 34,300 34,350 0 2,574 4,841 5,735 0 3,712 6,340 7,234 34,350 34,400 0 2,566 4,830 5,724 0 3,704 6,330 7,224 34,400 34,450 0 2,558 4,820 5,714 0 3,696 6,319 7,213 34,450 34,500 0 2,550 4,809 5,703 0 3,688 6,309 7,203 34,500 34,550 0 2,542 4,799 5,693 0 3,680 6,298 7,192 34,550 34,600 0 2,534 4,788 5,682 0 3,672 6,287 7,181 34,600 34,650 0 2,526 4,777 5,671 0 3,664 6,277 7,171 34,650 34,700 0 2,518 4,767 5,661 0 3,656 6,266 7,160 34,700 34,750 0 2,510 4,756 5,650 0 3,648 6,256 7,150 34,750 34,800 0 2,502 4,746 5,640 0 3,640 6,245 7,139 34,800 34,850 0 2,494 4,735 5,629 0 3,632 6,235 7,129 34,850 34,900 0 2,486 4,725 5,619 0 3,624 6,224 7,118 34,900 34,950 0 2,478 4,714 5,608 0 3,616 6,214 7,108 34,950 35,000 0 2,470 4,704 5,598 0 3,608 6,203 7,097 35,000 35,050 0 2,462 4,693 5,587 0 3,600 6,193 7,087 35,050 35,100 0 2,454 4,683 5,577 0 3,592 6,182 7,076 35,100 35,150 0 2,446 4,672 5,566 0 3,584 6,172 7,066 35,150 35,200 0 2,438 4,662 5,556 0 3,576 6,161 7,055 35,200 35,250 0 2,430 4,651 5,545 0 3,568 6,151 7,045 35,250 35,300 0 2,422 4,641 5,535 0 3,560 6,140 7,034 35,300 35,350 0 2,414 4,630 5,524 0 3,552 6,130 7,024 35,350 35,400 0 2,406 4,620 5,514 0 3,544 6,119 7,013 35,400 35,450 0 2,398 4,609 5,503 0 3,536 6,108 7,002 35,450 35,500 0 2,390 4,598 5,492 0 3,528 6,098 6,992 35,500 35,550 0 2,382 4,588 5,482 0 3,520 6,087 6,981 35,550 35,600 0 2,374 4,577 5,471 0 3,512 6,077 6,971 35,600 35,650 0 2,366 4,567 5,461 0 3,504 6,066 6,960 35,650 35,700 0 2,358 4,556 5,450 0 3,496 6,056 6,950 35,700 35,750 0 2,350 4,546 5,440 0 3,488 6,045 6,939 35,750 35,800 0 2,342 4,535 5,429 0 3,480 6,035 6,929 35,800 35,850 0 2,334 4,525 5,419 0 3,472 6,024 6,918 35,850 35,900 0 2,327 4,514 5,408 0 3,464 6,014 6,908 35,900 35,950 0 2,319 4,504 5,398 0 3,456 6,003 6,897 35,950 36,000 0 2,311 4,493 5,387 0 3,448 5,993 6,887 36,000 36,050 0 2,303 4,483 5,377 0 3,440 5,982 6,876 36,050 36,100 0 2,295 4,472 5,366 0 3,432 5,972 6,866 36,100 36,150 0 2,287 4,462 5,356 0 3,424 5,961 6,855 36,150 36,200 0 2,279 4,451 5,345 0 3,416 5,951 6,845 36,200 36,250 0 2,271 4,441 5,335 0 3,408 5,940 6,834 36,250 36,300 0 2,263 4,430 5,324 0 3,400 5,929 6,823 36,300 36,350 0 2,255 4,419 5,313 0 3,392 5,919 6,813 36,350 36,400 0 2,247 4,409 5,303 0 3,384 5,908 6,802 36,400 36,450 0 2,239 4,398 5,292 0 3,376 5,898 6,792 36,450 36,500 0 2,231 4,388 5,282 0 3,368 5,887 6,781 36,500 36,550 0 2,223 4,377 5,271 0 3,360 5,877 6,771 36,550 36,600 0 2,215 4,367 5,261 0 3,352 5,866 6,760 36,600 36,650 0 2,207 4,356 5,250 0 3,344 5,856 6,750 36,650 36,700 0 2,199 4,346 5,240 0 3,336 5,845 6,739 36,700 36,750 0 2,191 4,335 5,229 0 3,328 5,835 6,729 36,750 36,800 0 2,183 4,325 5,219 0 3,320 5,824 6,718 36,800 36,850 0 2,175 4,314 5,208 0 3,312 5,814 6,708 36,850 36,900 0 2,167 4,304 5,198 0 3,304 5,803 6,697 36,900 36,950 0 2,159 4,293 5,187 0 3,296 5,793 6,687 36,950 37,000 0 2,151 4,283 5,177 0 3,289 5,782 6,676 37,000 37,050 0 2,143 4,272 5,166 0 3,281 5,772 6,666 37,050 37,100 0 2,135 4,262 5,156 0 3,273 5,761 6,655 37,100 37,150 0 2,127 4,251 5,145 0 3,265 5,750 6,644 37,150 37,200 0 2,119 4,240 5,134 0 3,257 5,740 6,634 37,200 37,250 0 2,111 4,230 5,124 0 3,249 5,729 6,623 37,250 37,300 0 2,103 4,219 5,113 0 3,241 5,719 6,613 37,300 37,350 0 2,095 4,209 5,103 0 3,233 5,708 6,602 37,350 37,400 0 2,087 4,198 5,092 0 3,225 5,698 6,592 37,400 37,450 0 2,079 4,188 5,082 0 3,217 5,687 6,581 37,450 37,500 0 2,071 4,177 5,071 0 3,209 5,677 6,571 37,500 37,550 0 2,063 4,167 5,061 0 3,201 5,666 6,560 37,550 37,600 0 2,055 4,156 5,050 0 3,193 5,656 6,550 37,600 37,650 0 2,047 4,146 5,040 0 3,185 5,645 6,539 37,650 37,700 0 2,039 4,135 5,029 0 3,177 5,635 6,529 37,700 37,750 0 2,031 4,125 5,019 0 3,169 5,624 6,518 37,750 37,800 0 2,023 4,114 5,008 0 3,161 5,614 6,508 37,800 37,850 0 2,015 4,104 4,998 0 3,153 5,603 6,497 37,850 37,900 0 2,007 4,093 4,987 0 3,145 5,593 6,487 37,900 37,950 0 1,999 4,083 4,977 0 3,137 5,582 6,476 37,950 38,000 0 1,991 4,072 4,966 0 3,129 5,571 6,465 38,000 38,050 0 1,983 4,061 4,955 0 3,121 5,561 6,455 38,050 38,100 0 1,975 4,051 4,945 0 3,113 5,550 6,444 38,100 38,150 0 1,967 4,040 4,934 0 3,105 5,540 6,434 38,150 38,200 0 1,959 4,030 4,924 0 3,097 5,529 6,423 38,200 38,250 0 1,951 4,019 4,913 0 3,089 5,519 6,413 38,250 38,300 0 1,943 4,009 4,903 0 3,081 5,508 6,402 38,300 38,350 0 1,935 3,998 4,892 0 3,073 5,498 6,392 38,350 38,400 0 1,927 3,988 4,882 0 3,065 5,487 6,381 38,400 38,450 0 1,919 3,977 4,871 0 3,057 5,477 6,371 38,450 38,500 0 1,911 3,967 4,861 0 3,049 5,466 6,360 38,500 38,550 0 1,903 3,956 4,850 0 3,041 5,456 6,350 38,550 38,600 0 1,895 3,946 4,840 0 3,033 5,445 6,339 38,600 38,650 0 1,887 3,935 4,829 0 3,025 5,435 6,329 38,650 38,700 0 1,879 3,925 4,819 0 3,017 5,424 6,318 38,700 38,750 0 1,871 3,914 4,808 0 3,009 5,413 6,307 38,750 38,800 0 1,863 3,903 4,797 0 3,001 5,403 6,297 38,800 38,850 0 1,855 3,893 4,787 0 2,993 5,392 6,286 38,850 38,900 0 1,847 3,882 4,776 0 2,985 5,382 6,276 38,900 38,950 0 1,839 3,872 4,766 0 2,977 5,371 6,265 38,950 39,000 0 1,831 3,861 4,755 0 2,969 5,361 6,255 39,000 39,050 0 1,823 3,851 4,745 0 2,961 5,350 6,244 39,050 39,100 0 1,815 3,840 4,734 0 2,953 5,340 6,234 39,100 39,150 0 1,807 3,830 4,724 0 2,945 5,329 6,223 39,150 39,200 0 1,799 3,819 4,713 0 2,937 5,319 6,213 39,200 39,250 0 1,791 3,809 4,703 0 2,929 5,308 6,202 39,250 39,300 0 1,783 3,798 4,692 0 2,921 5,298 6,192 39,300 39,350 0 1,775 3,788 4,682 0 2,913 5,287 6,181 39,350 39,400 0 1,767 3,777 4,671 0 2,905 5,277 6,171 39,400 39,450 0 1,759 3,767 4,661 0 2,897 5,266 6,160 39,450 39,500 0 1,751 3,756 4,650 0 2,889 5,256 6,150 39,500 39,550 0 1,743 3,746 4,640 0 2,881 5,245 6,139 39,550 39,600 0 1,735 3,735 4,629 0 2,873 5,234 6,128 39,600 39,650 0 1,727 3,724 4,618 0 2,865 5,224 6,118 39,650 39,700 0 1,719 3,714 4,608 0 2,857 5,213 6,107 39,700 39,750 0 1,711 3,703 4,597 0 2,849 5,203 6,097 39,750 39,800 0 1,703 3,693 4,587 0 2,841 5,192 6,086 39,800 39,850 0 1,695 3,682 4,576 0 2,833 5,182 6,076 39,850 39,900 0 1,687 3,672 4,566 0 2,825 5,171 6,065 39,900 39,950 0 1,679 3,661 4,555 0 2,817 5,161 6,055 39,950 40,000 0 1,671 3,651 4,545 0 2,809 5,150 6,044 40,000 40,050 0 1,663 3,640 4,534 0 2,801 5,140 6,034 40,050 40,100 0 1,655 3,630 4,524 0 2,793 5,129 6,023 40,100 40,150 0 1,647 3,619 4,513 0 2,785 5,119 6,013 40,150 40,200 0 1,639 3,609 4,503 0 2,777 5,108 6,002 40,200 40,250 0 1,631 3,598 4,492 0 2,769 5,098 5,992 40,250 40,300 0 1,623 3,588 4,482 0 2,761 5,087 5,981 40,300 40,350 0 1,615 3,577 4,471 0 2,753 5,077 5,971 40,350 40,400 0 1,607 3,567 4,461 0 2,745 5,066 5,960 40,400 40,450 0 1,599 3,556 4,450 0 2,737 5,055 5,949 40,450 40,500 0 1,591 3,545 4,439 0 2,729 5,045 5,939 40,500 40,550 0 1,583 3,535 4,429 0 2,721 5,034 5,928 40,550 40,600 0 1,575 3,524 4,418 0 2,713 5,024 5,918 40,600 40,650 0 1,567 3,514 4,408 0 2,705 5,013 5,907 40,650 40,700 0 1,559 3,503 4,397 0 2,697 5,003 5,897 40,700 40,750 0 1,551 3,493 4,387 0 2,689 4,992 5,886 40,750 40,800 0 1,543 3,482 4,376 0 2,681 4,982 5,876 40,800 40,850 0 1,535 3,472 4,366 0 2,673 4,971 5,865 40,850 40,900 0 1,528 3,461 4,355 0 2,665 4,961 5,855 40,900 40,950 0 1,520 3,451 4,345 0 2,657 4,950 5,844 40,950 41,000 0 1,512 3,440 4,334 0 2,649 4,940 5,834 41,000 41,050 0 1,504 3,430 4,324 0 2,641 4,929 5,823 41,050 41,100 0 1,496 3,419 4,313 0 2,633 4,919 5,813 41,100 41,150 0 1,488 3,409 4,303 0 2,625 4,908 5,802 41,150 41,200 0 1,480 3,398 4,292 0 2,617 4,898 5,792 41,200 41,250 0 1,472 3,388 4,282 0 2,609 4,887 5,781 41,250 41,300 0 1,464 3,377 4,271 0 2,601 4,876 5,770 41,300 41,350 0 1,456 3,366 4,260 0 2,593 4,866 5,760 41,350 41,400 0 1,448 3,356 4,250 0 2,585 4,855 5,749 41,400 41,450 0 1,440 3,345 4,239 0 2,577 4,845 5,739 41,450 41,500 0 1,432 3,335 4,229 0 2,569 4,834 5,728 41,500 41,550 0 1,424 3,324 4,218 0 2,561 4,824 5,718 41,550 41,600 0 1,416 3,314 4,208 0 2,553 4,813 5,707 41,600 41,650 0 1,408 3,303 4,197 0 2,545 4,803 5,697 41,650 41,700 0 1,400 3,293 4,187 0 2,537 4,792 5,686 41,700 41,750 0 1,392 3,282 4,176 0 2,529 4,782 5,676 41,750 41,800 0 1,384 3,272 4,166 0 2,521 4,771 5,665 41,800 41,850 0 1,376 3,261 4,155 0 2,513 4,761 5,655 41,850 41,900 0 1,368 3,251 4,145 0 2,505 4,750 5,644 41,900 41,950 0 1,360 3,240 4,134 0 2,497 4,740 5,634 41,950 42,000 0 1,352 3,230 4,124 0 2,490 4,729 5,623 42,000 42,050 0 1,344 3,219 4,113 0 2,482 4,719 5,613 42,050 42,100 0 1,336 3,209 4,103 0 2,474 4,708 5,602 42,100 42,150 0 1,328 3,198 4,092 0 2,466 4,697 5,591 42,150 42,200 0 1,320 3,187 4,081 0 2,458 4,687 5,581 42,200 42,250 0 1,312 3,177 4,071 0 2,450 4,676 5,570 42,250 42,300 0 1,304 3,166 4,060 0 2,442 4,666 5,560 42,300 42,350 0 1,296 3,156 4,050 0 2,434 4,655 5,549 42,350 42,400 0 1,288 3,145 4,039 0 2,426 4,645 5,539 42,400 42,450 0 1,280 3,135 4,029 0 2,418 4,634 5,528 42,450 42,500 0 1,272 3,124 4,018 0 2,410 4,624 5,518 42,500 42,550 0 1,264 3,114 4,008 0 2,402 4,613 5,507 42,550 42,600 0 1,256 3,103 3,997 0 2,394 4,603 5,497 42,600 42,650 0 1,248 3,093 3,987 0 2,386 4,592 5,486 42,650 42,700 0 1,240 3,082 3,976 0 2,378 4,582 5,476 42,700 42,750 0 1,232 3,072 3,966 0 2,370 4,571 5,465 42,750 42,800 0 1,224 3,061 3,955 0 2,362 4,561 5,455 42,800 42,850 0 1,216 3,051 3,945 0 2,354 4,550 5,444 42,850 42,900 0 1,208 3,040 3,934 0 2,346 4,540 5,434 42,900 42,950 0 1,200 3,030 3,924 0 2,338 4,529 5,423 42,950 43,000 0 1,192 3,019 3,913 0 2,330 4,518 5,412 43,000 43,050 0 1,184 3,008 3,902 0 2,322 4,508 5,402 43,050 43,100 0 1,176 2,998 3,892 0 2,314 4,497 5,391 43,100 43,150 0 1,168 2,987 3,881 0 2,306 4,487 5,381 43,150 43,200 0 1,160 2,977 3,871 0 2,298 4,476 5,370 43,200 43,250 0 1,152 2,966 3,860 0 2,290 4,466 5,360 43,250 43,300 0 1,144 2,956 3,850 0 2,282 4,455 5,349 43,300 43,350 0 1,136 2,945 3,839 0 2,274 4,445 5,339 43,350 43,400 0 1,128 2,935 3,829 0 2,266 4,434 5,328 43,400 43,450 0 1,120 2,924 3,818 0 2,258 4,424 5,318 43,450 43,500 0 1,112 2,914 3,808 0 2,250 4,413 5,307 43,500 43,550 0 1,104 2,903 3,797 0 2,242 4,403 5,297 43,550 43,600 0 1,096 2,893 3,787 0 2,234 4,392 5,286 43,600 43,650 0 1,088 2,882 3,776 0 2,226 4,382 5,276 43,650 43,700 0 1,080 2,872 3,766 0 2,218 4,371 5,265 43,700 43,750 0 1,072 2,861 3,755 0 2,210 4,360 5,254 43,750 43,800 0 1,064 2,850 3,744 0 2,202 4,350 5,244 43,800 43,850 0 1,056 2,840 3,734 0 2,194 4,339 5,233 43,850 43,900 0 1,048 2,829 3,723 0 2,186 4,329 5,223 43,900 43,950 0 1,040 2,819 3,713 0 2,178 4,318 5,212 43,950 44,000 0 1,032 2,808 3,702 0 2,170 4,308 5,202 44,000 44,050 0 1,024 2,798 3,692 0 2,162 4,297 5,191 44,050 44,100 0 1,016 2,787 3,681 0 2,154 4,287 5,181 44,100 44,150 0 1,008 2,777 3,671 0 2,146 4,276 5,170 44,150 44,200 0 1,000 2,766 3,660 0 2,138 4,266 5,160 44,200 44,250 0 992 2,756 3,650 0 2,130 4,255 5,149 44,250 44,300 0 984 2,745 3,639 0 2,122 4,245 5,139 44,300 44,350 0 976 2,735 3,629 0 2,114 4,234 5,128 44,350 44,400 0 968 2,724 3,618 0 2,106 4,224 5,118 44,400 44,450 0 960 2,714 3,608 0 2,098 4,213 5,107 44,450 44,500 0 952 2,703 3,597 0 2,090 4,203 5,097 44,500 44,550 0 944 2,693 3,587 0 2,082 4,192 5,086 44,550 44,600 0 936 2,682 3,576 0 2,074 4,181 5,075 44,600 44,650 0 928 2,671 3,565 0 2,066 4,171 5,065 44,650 44,700 0 920 2,661 3,555 0 2,058 4,160 5,054 44,700 44,750 0 912 2,650 3,544 0 2,050 4,150 5,044 44,750 44,800 0 904 2,640 3,534 0 2,042 4,139 5,033 44,800 44,850 0 896 2,629 3,523 0 2,034 4,129 5,023 44,850 44,900 0 888 2,619 3,513 0 2,026 4,118 5,012 44,900 44,950 0 880 2,608 3,502 0 2,018 4,108 5,002 44,950 45,000 0 872 2,598 3,492 0 2,010 4,097 4,991 45,000 45,050 0 864 2,587 3,481 0 2,002 4,087 4,981 45,050 45,100 0 856 2,577 3,471 0 1,994 4,076 4,970 45,100 45,150 0 848 2,566 3,460 0 1,986 4,066 4,960 45,150 45,200 0 840 2,556 3,450 0 1,978 4,055 4,949 45,200 45,250 0 832 2,545 3,439 0 1,970 4,045 4,939 45,250 45,300 0 824 2,535 3,429 0 1,962 4,034 4,928 45,300 45,350 0 816 2,524 3,418 0 1,954 4,024 4,918 45,350 45,400 0 808 2,514 3,408 0 1,946 4,013 4,907 45,400 45,450 0 800 2,503 3,397 0 1,938 4,002 4,896 45,450 45,500 0 792 2,492 3,386 0 1,930 3,992 4,886 45,500 45,550 0 784 2,482 3,376 0 1,922 3,981 4,875 45,550 45,600 0 776 2,471 3,365 0 1,914 3,971 4,865 45,600 45,650 0 768 2,461 3,355 0 1,906 3,960 4,854 45,650 45,700 0 760 2,450 3,344 0 1,898 3,950 4,844 45,700 45,750 0 752 2,440 3,334 0 1,890 3,939 4,833 45,750 45,800 0 744 2,429 3,323 0 1,882 3,929 4,823 45,800 45,850 0 736 2,419 3,313 0 1,874 3,918 4,812 45,850 45,900 0 729 2,408 3,302 0 1,866 3,908 4,802 45,900 45,950 0 721 2,398 3,292 0 1,858 3,897 4,791 45,950 46,000 0 713 2,387 3,281 0 1,850 3,887 4,781 46,000 46,050 0 705 2,377 3,271 0 1,842 3,876 4,770 46,050 46,100 0 697 2,366 3,260 0 1,834 3,866 4,760 46,100 46,150 0 689 2,356 3,250 0 1,826 3,855 4,749 46,150 46,200 0 681 2,345 3,239 0 1,818 3,845 4,739 46,200 46,250 0 673 2,335 3,229 0 1,810 3,834 4,728 46,250 46,300 0 665 2,324 3,218 0 1,802 3,823 4,717 46,300 46,350 0 657 2,313 3,207 0 1,794 3,813 4,707 46,350 46,400 0 649 2,303 3,197 0 1,786 3,802 4,696 46,400 46,450 0 641 2,292 3,186 0 1,778 3,792 4,686 46,450 46,500 0 633 2,282 3,176 0 1,770 3,781 4,675 46,500 46,550 0 625 2,271 3,165 0 1,762 3,771 4,665 46,550 46,600 0 617 2,261 3,155 0 1,754 3,760 4,654 46,600 46,650 0 609 2,250 3,144 0 1,746 3,750 4,644 46,650 46,700 0 601 2,240 3,134 0 1,738 3,739 4,633 46,700 46,750 0 593 2,229 3,123 0 1,730 3,729 4,623 46,750 46,800 0 585 2,219 3,113 0 1,722 3,718 4,612 46,800 46,850 0 577 2,208 3,102 0 1,714 3,708 4,602 46,850 46,900 0 569 2,198 3,092 0 1,706 3,697 4,591 46,900 46,950 0 561 2,187 3,081 0 1,698 3,687 4,581 46,950 47,000 0 553 2,177 3,071 0 1,691 3,676 4,570 47,000 47,050 0 545 2,166 3,060 0 1,683 3,666 4,560 47,050 47,100 0 537 2,156 3,050 0 1,675 3,655 4,549 47,100 47,150 0 529 2,145 3,039 0 1,667 3,644 4,538 47,150 47,200 0 521 2,134 3,028 0 1,659 3,634 4,528 47,200 47,250 0 513 2,124 3,018 0 1,651 3,623 4,517 47,250 47,300 0 505 2,113 3,007 0 1,643 3,613 4,507 47,300 47,350 0 497 2,103 2,997 0 1,635 3,602 4,496 47,350 47,400 0 489 2,092 2,986 0 1,627 3,592 4,486 47,400 47,450 0 481 2,082 2,976 0 1,619 3,581 4,475 47,450 47,500 0 473 2,071 2,965 0 1,611 3,571 4,465 47,500 47,550 0 465 2,061 2,955 0 1,603 3,560 4,454 47,550 47,600 0 457 2,050 2,944 0 1,595 3,550 4,444 47,600 47,650 0 449 2,040 2,934 0 1,587 3,539 4,433 47,650 47,700 0 441 2,029 2,923 0 1,579 3,529 4,423 47,700 47,750 0 433 2,019 2,913 0 1,571 3,518 4,412 47,750 47,800 0 425 2,008 2,902 0 1,563 3,508 4,402 47,800 47,850 0 417 1,998 2,892 0 1,555 3,497 4,391 47,850 47,900 0 409 1,987 2,881 0 1,547 3,487 4,381 47,900 47,950 0 401 1,977 2,871 0 1,539 3,476 4,370 47,950 48,000 0 393 1,966 2,860 0 1,531 3,465 4,359 48,000 48,050 0 385 1,955 2,849 0 1,523 3,455 4,349 48,050 48,100 0 377 1,945 2,839 0 1,515 3,444 4,338 48,100 48,150 0 369 1,934 2,828 0 1,507 3,434 4,328 48,150 48,200 0 361 1,924 2,818 0 1,499 3,423 4,317 48,200 48,250 0 353 1,913 2,807 0 1,491 3,413 4,307 48,250 48,300 0 345 1,903 2,797 0 1,483 3,402 4,296 48,300 48,350 0 337 1,892 2,786 0 1,475 3,392 4,286 48,350 48,400 0 329 1,882 2,776 0 1,467 3,381 4,275 48,400 48,450 0 321 1,871 2,765 0 1,459 3,371 4,265 48,450 48,500 0 313 1,861 2,755 0 1,451 3,360 4,254 48,500 48,550 0 305 1,850 2,744 0 1,443 3,350 4,244 48,550 48,600 0 297 1,840 2,734 0 1,435 3,339 4,233 48,600 48,650 0 289 1,829 2,723 0 1,427 3,329 4,223 48,650 48,700 0 281 1,819 2,713 0 1,419 3,318 4,212 48,700 48,750 0 273 1,808 2,702 0 1,411 3,307 4,201 48,750 48,800 0 265 1,797 2,691 0 1,403 3,297 4,191 48,800 48,850 0 257 1,787 2,681 0 1,395 3,286 4,180 48,850 48,900 0 249 1,776 2,670 0 1,387 3,276 4,170 48,900 48,950 0 241 1,766 2,660 0 1,379 3,265 4,159 48,950 49,000 0 233 1,755 2,649 0 1,371 3,255 4,149 49,000 49,050 0 225 1,745 2,639 0 1,363 3,244 4,138 49,050 49,100 0 217 1,734 2,628 0 1,355 3,234 4,128 49,100 49,150 0 209 1,724 2,618 0 1,347 3,223 4,117 49,150 49,200 0 201 1,713 2,607 0 1,339 3,213 4,107 49,200 49,250 0 193 1,703 2,597 0 1,331 3,202 4,096 49,250 49,300 0 185 1,692 2,586 0 1,323 3,192 4,086 49,300 49,350 0 177 1,682 2,576 0 1,315 3,181 4,075 49,350 49,400 0 169 1,671 2,565 0 1,307 3,171 4,065 49,400 49,450 0 161 1,661 2,555 0 1,299 3,160 4,054 49,450 49,500 0 153 1,650 2,544 0 1,291 3,150 4,044 49,500 49,550 0 145 1,640 2,534 0 1,283 3,139 4,033 49,550 49,600 0 137 1,629 2,523 0 1,275 3,128 4,022 49,600 49,650 0 129 1,618 2,512 0 1,267 3,118 4,012 49,650 49,700 0 121 1,608 2,502 0 1,259 3,107 4,001 49,700 49,750 0 113 1,597 2,491 0 1,251 3,097 3,991 49,750 49,800 0 105 1,587 2,481 0 1,243 3,086 3,980 49,800 49,850 0 97 1,576 2,470 0 1,235 3,076 3,970 49,850 49,900 0 89 1,566 2,460 0 1,227 3,065 3,959 49,900 49,950 0 81 1,555 2,449 0 1,219 3,055 3,949 49,950 50,000 0 73 1,545 2,439 0 1,211 3,044 3,938 50,000 50,050 0 65 1,534 2,428 0 1,203 3,034 3,928 50,050 50,100 0 57 1,524 2,418 0 1,195 3,023 3,917 50,100 50,150 0 49 1,513 2,407 0 1,187 3,013 3,907 50,150 50,200 0 41 1,503 2,397 0 1,179 3,002 3,896 50,200 50,250 0 33 1,492 2,386 0 1,171 2,992 3,886 50,250 50,300 0 25 1,482 2,376 0 1,163 2,981 3,875 50,300 50,350 0 17 1,471 2,365 0 1,155 2,971 3,865 50,350 50,400 0 9 1,461 2,355 0 1,147 2,960 3,854 50,400 50,450 0 * 1,450 2,344 0 1,139 2,949 3,843 50,450 50,500 0 0 1,439 2,333 0 1,131 2,939 3,833 50,500 50,550 0 0 1,429 2,323 0 1,123 2,928 3,822 50,550 50,600 0 0 1,418 2,312 0 1,115 2,918 3,812 50,600 50,650 0 0 1,408 2,302 0 1,107 2,907 3,801 50,650 50,700 0 0 1,397 2,291 0 1,099 2,897 3,791 50,700 50,750 0 0 1,387 2,281 0 1,091 2,886 3,780 50,750 50,800 0 0 1,376 2,270 0 1,083 2,876 3,770 50,800 50,850 0 0 1,366 2,260 0 1,075 2,865 3,759 50,850 50,900 0 0 1,355 2,249 0 1,067 2,855 3,749 50,900 50,950 0 0 1,345 2,239 0 1,059 2,844 3,738 50,950 51,000 0 0 1,334 2,228 0 1,051 2,834 3,728 51,000 51,050 0 0 1,324 2,218 0 1,043 2,823 3,717 51,050 51,100 0 0 1,313 2,207 0 1,035 2,813 3,707 51,100 51,150 0 0 1,303 2,197 0 1,027 2,802 3,696 51,150 51,200 0 0 1,292 2,186 0 1,019 2,792 3,686 51,200 51,250 0 0 1,282 2,176 0 1,011 2,781 3,675 51,250 51,300 0 0 1,271 2,165 0 1,003 2,770 3,664 51,300 51,350 0 0 1,260 2,154 0 995 2,760 3,654 51,350 51,400 0 0 1,250 2,144 0 987 2,749 3,643 51,400 51,450 0 0 1,239 2,133 0 979 2,739 3,633 51,450 51,500 0 0 1,229 2,123 0 971 2,728 3,622 51,500 51,550 0 0 1,218 2,112 0 963 2,718 3,612 51,550 51,600 0 0 1,208 2,102 0 955 2,707 3,601 51,600 51,650 0 0 1,197 2,091 0 947 2,697 3,591 51,650 51,700 0 0 1,187 2,081 0 939 2,686 3,580 51,700 51,750 0 0 1,176 2,070 0 931 2,676 3,570 51,750 51,800 0 0 1,166 2,060 0 923 2,665 3,559 51,800 51,850 0 0 1,155 2,049 0 915 2,655 3,549 51,850 51,900 0 0 1,145 2,039 0 907 2,644 3,538 51,900 51,950 0 0 1,134 2,028 0 899 2,634 3,528 51,950 52,000 0 0 1,124 2,018 0 892 2,623 3,517 52,000 52,050 0 0 1,113 2,007 0 884 2,613 3,507 52,050 52,100 0 0 1,103 1,997 0 876 2,602 3,496 52,100 52,150 0 0 1,092 1,986 0 868 2,591 3,485 52,150 52,200 0 0 1,081 1,975 0 860 2,581 3,475 52,200 52,250 0 0 1,071 1,965 0 852 2,570 3,464 52,250 52,300 0 0 1,060 1,954 0 844 2,560 3,454 52,300 52,350 0 0 1,050 1,944 0 836 2,549 3,443 52,350 52,400 0 0 1,039 1,933 0 828 2,539 3,433 52,400 52,450 0 0 1,029 1,923 0 820 2,528 3,422 52,450 52,500 0 0 1,018 1,912 0 812 2,518 3,412 52,500 52,550 0 0 1,008 1,902 0 804 2,507 3,401 52,550 52,600 0 0 997 1,891 0 796 2,497 3,391 52,600 52,650 0 0 987 1,881 0 788 2,486 3,380 52,650 52,700 0 0 976 1,870 0 780 2,476 3,370 52,700 52,750 0 0 966 1,860 0 772 2,465 3,359 52,750 52,800 0 0 955 1,849 0 764 2,455 3,349 52,800 52,850 0 0 945 1,839 0 756 2,444 3,338 52,850 52,900 0 0 934 1,828 0 748 2,434 3,328 52,900 52,950 0 0 924 1,818 0 740 2,423 3,317 52,950 53,000 0 0 913 1,807 0 732 2,412 3,306 53,000 53,050 0 0 902 1,796 0 724 2,402 3,296 53,050 53,100 0 0 892 1,786 0 716 2,391 3,285 53,100 53,150 0 0 881 1,775 0 708 2,381 3,275 53,150 53,200 0 0 871 1,765 0 700 2,370 3,264 53,200 53,250 0 0 860 1,754 0 692 2,360 3,254 53,250 53,300 0 0 850 1,744 0 684 2,349 3,243 53,300 53,350 0 0 839 1,733 0 676 2,339 3,233 53,350 53,400 0 0 829 1,723 0 668 2,328 3,222 53,400 53,450 0 0 818 1,712 0 660 2,318 3,212 53,450 53,500 0 0 808 1,702 0 652 2,307 3,201 53,500 53,550 0 0 797 1,691 0 644 2,297 3,191 53,550 53,600 0 0 787 1,681 0 636 2,286 3,180 53,600 53,650 0 0 776 1,670 0 628 2,276 3,170 53,650 53,700 0 0 766 1,660 0 620 2,265 3,159 53,700 53,750 0 0 755 1,649 0 612 2,254 3,148 53,750 53,800 0 0 744 1,638 0 604 2,244 3,138 53,800 53,850 0 0 734 1,628 0 596 2,233 3,127 53,850 53,900 0 0 723 1,617 0 588 2,223 3,117 53,900 53,950 0 0 713 1,607 0 580 2,212 3,106 53,950 54,000 0 0 702 1,596 0 572 2,202 3,096 54,000 54,050 0 0 692 1,586 0 564 2,191 3,085 54,050 54,100 0 0 681 1,575 0 556 2,181 3,075 54,100 54,150 0 0 671 1,565 0 548 2,170 3,064 54,150 54,200 0 0 660 1,554 0 540 2,160 3,054 54,200 54,250 0 0 650 1,544 0 532 2,149 3,043 54,250 54,300 0 0 639 1,533 0 524 2,139 3,033 54,300 54,350 0 0 629 1,523 0 516 2,128 3,022 54,350 54,400 0 0 618 1,512 0 508 2,118 3,012 54,400 54,450 0 0 608 1,502 0 500 2,107 3,001 54,450 54,500 0 0 597 1,491 0 492 2,097 2,991 54,500 54,550 0 0 587 1,481 0 484 2,086 2,980 54,550 54,600 0 0 576 1,470 0 476 2,075 2,969 54,600 54,650 0 0 565 1,459 0 468 2,065 2,959 54,650 54,700 0 0 555 1,449 0 460 2,054 2,948 54,700 54,750 0 0 544 1,438 0 452 2,044 2,938 54,750 54,800 0 0 534 1,428 0 444 2,033 2,927 54,800 54,850 0 0 523 1,417 0 436 2,023 2,917 54,850 54,900 0 0 513 1,407 0 428 2,012 2,906 54,900 54,950 0 0 502 1,396 0 420 2,002 2,896 54,950 55,000 0 0 492 1,386 0 412 1,991 2,885 55,000 55,050 0 0 481 1,375 0 404 1,981 2,875 55,050 55,100 0 0 471 1,365 0 396 1,970 2,864 55,100 55,150 0 0 460 1,354 0 388 1,960 2,854 55,150 55,200 0 0 450 1,344 0 380 1,949 2,843 55,200 55,250 0 0 439 1,333 0 372 1,939 2,833 55,250 55,300 0 0 429 1,323 0 364 1,928 2,822 55,300 55,350 0 0 418 1,312 0 356 1,918 2,812 55,350 55,400 0 0 408 1,302 0 348 1,907 2,801 55,400 55,450 0 0 397 1,291 0 340 1,896 2,790 55,450 55,500 0 0 386 1,280 0 332 1,886 2,780 55,500 55,550 0 0 376 1,270 0 324 1,875 2,769 55,550 55,600 0 0 365 1,259 0 316 1,865 2,759 55,600 55,650 0 0 355 1,249 0 308 1,854 2,748 55,650 55,700 0 0 344 1,238 0 300 1,844 2,738 55,700 55,750 0 0 334 1,228 0 292 1,833 2,727 55,750 55,800 0 0 323 1,217 0 284 1,823 2,717 55,800 55,850 0 0 313 1,207 0 276 1,812 2,706 55,850 55,900 0 0 302 1,196 0 268 1,802 2,696 55,900 55,950 0 0 292 1,186 0 260 1,791 2,685 55,950 56,000 0 0 281 1,175 0 252 1,781 2,675 56,000 56,050 0 0 271 1,165 0 244 1,770 2,664 56,050 56,100 0 0 260 1,154 0 236 1,760 2,654 56,100 56,150 0 0 250 1,144 0 228 1,749 2,643 56,150 56,200 0 0 239 1,133 0 220 1,739 2,633 56,200 56,250 0 0 229 1,123 0 212 1,728 2,622 56,250 56,300 0 0 218 1,112 0 204 1,717 2,611 56,300 56,350 0 0 207 1,101 0 196 1,707 2,601 56,350 56,400 0 0 197 1,091 0 188 1,696 2,590 56,400 56,450 0 0 186 1,080 0 180 1,686 2,580 56,450 56,500 0 0 176 1,070 0 172 1,675 2,569 56,500 56,550 0 0 165 1,059 0 164 1,665 2,559 56,550 56,600 0 0 155 1,049 0 156 1,654 2,548 56,600 56,650 0 0 144 1,038 0 148 1,644 2,538 56,650 56,700 0 0 134 1,028 0 140 1,633 2,527 56,700 56,750 0 0 123 1,017 0 132 1,623 2,517 56,750 56,800 0* If the amount you are looking up from the worksheet is at least $50,400 but less than $50,434, 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 $50,434 or more, and you have one qualifying child who has a valid SSN, you can't take the credit. 0 113 1,007 0 124 1,612 2,506 56,800 56,850 0 0 102 996 0 116 1,602 2,496 56,850 56,900 0 0 92 986 0 108 1,591 2,485 56,900 56,950 0 0 81 975 0 100 1,581 2,475 56,950 57,000 0 0 71 965 0 93 1,570 2,464 57,000 57,050 0 0 60 954 0 85 1,560 2,454 57,050 57,100 0 0 50 944 0 77 1,549 2,443 57,100 57,150 0 0 39 933 0 69 1,538 2,432 57,150 57,200 0 0 28 922 0 61 1,528 2,422 57,200 57,250 0 0 18 912 0 53 1,517 2,411 57,250 57,300 0 0 7 901 0 45 1,507 2,401 57,300 57,350 0 0 * 891 0 37 1,496 2,390 57,350 57,400 0 0 0 880 0 29 1,486 2,380 57,400 57,450 0 0 0 870 0 21 1,475 2,369 57,450 57,500 0 0 0 859 0 13 1,465 2,359 57,500 57,550 0 0 0 849 0 5 1,454 2,348 57,550 57,600 0 0 0 838 0 ** 1,444 2,338 57,600 57,650 0 0 0 828 0 0 1,433 2,327 57,650 57,700 0 0 0 817 0 0 1,423 2,317 57,700 57,750 0 0 0 807 0 0 1,412 2,306 57,750 57,800 0 0 0 796 0 0 1,402 2,296 57,800 57,850 0 0 0 786 0 0 1,391 2,285 57,850 57,900 0 0 0 775 0 0 1,381 2,275 57,900 57,950 0 0 0 765 0 0 1,370 2,264 57,950 58,000 0 0 0 754 0 0 1,359 2,253 58,000 58,050 0 0 0 743 0 0 1,349 2,243 58,050 58,100 0 0 0 733 0 0 1,338 2,232 58,100 58,150 0 0 0 722 0 0 1,328 2,222 58,150 58,200 0 0 0 712 0 0 1,317 2,211 58,200 58,250 0 0 0 701 0 0 1,307 2,201 58,250 58,300 0 0 0 691 0 0 1,296 2,190 58,300 58,350 0 0 0 680 0 0 1,286 2,180 58,350 58,400 0 0 0 670 0 0 1,275 2,169 58,400 58,450 0 0 0 659 0 0 1,265 2,159 58,450 58,500 0 0 0 649 0 0 1,254 2,148 58,500 58,550 0 0 0 638 0 0 1,244 2,138 58,550 58,600 0 0 0 628 0 0 1,233 2,127 58,600 58,650 0 0 0 617 0 0 1,223 2,117 58,650 58,700 0 0 0 607 0 0 1,212 2,106 58,700 58,750 0 0 0 596 0 0 1,201 2,095 58,750 58,800 0 0 0 585 0 0 1,191 2,085 58,800 58,850 0 0 0 575 0 0 1,180 2,074 58,850 58,900 0 0 0 564 0 0 1,170 2,064 58,900 58,950 0 0 0 554 0 0 1,159 2,053 58,950 59,000 0 0 0 543 0 0 1,149 2,043 59,000 59,050 0 0 0 533 0 0 1,138 2,032 59,050 59,100 0 0 0 522 0 0 1,128 2,022 59,100 59,150 0 0 0 512 0 0 1,117 2,011 59,150 59,200 0 0 0 501 0 0 1,107 2,001 59,200 59,250 0 0 0 491 0 0 1,096 1,990 59,250 59,300 0 0 0 480 0 0 1,086 1,980 59,300 59,350 0 0 0 470 0 0 1,075 1,969 59,350 59,400 0 0 0 459 0 0 1,065 1,959 59,400 59,450 0 0 0 449 0 0 1,054 1,948 59,450 59,500 0 0 0 438 0 0 1,044 1,938 59,500 59,550 0 0 0 428 0 0 1,033 1,927 59,550 59,600 0 0 0 417 0 0 1,022 1,916 59,600 59,650 0 0 0 406 0 0 1,012 1,906 59,650 59,700 0 0 0 396 0 0 1,001 1,895 59,700 59,750 0 0 0 385 0 0 991 1,885 59,750 59,800 0 0 0 375 0 0 980 1,874 59,800 59,850 0 0 0 364 0 0 970 1,864 59,850 59,900 0 0 0 354 0 0 959 1,853 59,900 59,950 0 0 0 343 0 0 949 1,843 59,950 60,000 0 0 0 333 0 0 938 1,832 60,000 60,050 0 0 0 322 0 0 928 1,822 60,050 60,100 0 0 0 312 0 0 917 1,811 60,100 60,150 0 0 0 301 0 0 907 1,801 60,150 60,200 0 0 0 291 0 0 896 1,790 60,200 60,250 0 0 0 280 0 0 886 1,780 60,250 60,300 0 0 0 270 0 0 875 1,769 60,300 60,350 0 0 0 259 0 0 865 1,759 60,350 60,400 0 0 0 249 0 0 854 1,748 60,400 60,450 0 0 0 238 0 0 843 1,737 60,450 60,500 0 0 0 227 0 0 833 1,727 60,500 60,550 0 0 0 217 0 0 822 1,716 60,550 60,600 0 0 0 206 0 0 812 1,706 60,600 60,650 0 0 0 196 0 0 801 1,695 60,650 60,700 0 0 0 185 0 0 791 1,685 60,700 60,750 0 0 0 175 0 0 780 1,674 60,750 60,800 0 0 0 164 0 0 770 1,664 60,800 60,850 0 0 0 154 0 0 759 1,653 60,850 60,900 0 0 0 143 0 0 749 1,643 60,900 60,950 0 0 0 133 0 0 738 1,632 60,950 61,000 0 0 0 122 0 0 728 1,622 61,000 61,050 0 0 0 112 0 0 717 1,611 61,050 61,100 0 0 0 101 0 0 707 1,601 61,100 61,150 0 0 0 91 0 0 696 1,590 61,150 61,200 0 0 0 80 0 0 686 1,580 61,200 61,250 0 0 0 70 0 0 675 1,569 61,250 61,300 0 0 0 59 0 0 664 1,558 61,300 61,350 0 0 0 48 0 0 654 1,548 61,350 61,400 0 0 0 38 0 0 643 1,537 61,400 61,450 0 0 0 27 0 0 633 1,527 61,450 61,500 0 0 0 17 0 0 622 1,516 61,500 61,550 0 0 0 6 0 0 612 1,506 61,550 61,600 0* If the amount you are looking up from the worksheet is at least $57,300 but less than $57,310, and you have two qualifying children who have valid SSNs, your credit is $1. If the amount you are looking up from the worksheet is $57,310 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 $57,550 but less than $57,554, 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 $57,554 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 $61,550 but less than $61,555, and you have three qualifying children who have valid SSNs, your credit is $1. If the amount you are looking up from the worksheet is $61,555 or more, and you have three qualifying children who have valid SSNs, you can't take the credit. 0 0 *** 0 0 601 1,495 61,600 61,650 0 0 0 0 0 0 591 1,485 61,650 61,700 0 0 0 0 0 0 580 1,474 61,700 61,750 0 0 0 0 0 0 570 1,464 61,750 61,800 0 0 0 0 0 0 559 1,453 61,800 61,850 0 0 0 0 0 0 549 1,443 61,850 61,900 0 0 0 0 0 0 538 1,432 61,900 61,950 0 0 0 0 0 0 528 1,422 61,950 62,000 0 0 0 0 0 0 517 1,411 62,000 62,050 0 0 0 0 0 0 507 1,401 62,050 62,100 0 0 0 0 0 0 496 1,390 62,100 62,150 0 0 0 0 0 0 485 1,379 62,150 62,200 0 0 0 0 0 0 475 1,369 62,200 62,250 0 0 0 0 0 0 464 1,358 62,250 62,300 0 0 0 0 0 0 454 1,348 62,300 62,350 0 0 0 0 0 0 443 1,337 62,350 62,400 0 0 0 0 0 0 433 1,327 62,400 62,450 0 0 0 0 0 0 422 1,316 62,450 62,500 0 0 0 0 0 0 412 1,306 62,500 62,550 0 0 0 0 0 0 401 1,295 62,550 62,600 0 0 0 0 0 0 391 1,285 62,600 62,650 0 0 0 0 0 0 380 1,274 62,650 62,700 0 0 0 0 0 0 370 1,264 62,700 62,750 0 0 0 0 0 0 359 1,253 62,750 62,800 0 0 0 0 0 0 349 1,243 62,800 62,850 0 0 0 0 0 0 338 1,232 62,850 62,900 0 0 0 0 0 0 328 1,222 62,900 62,950 0 0 0 0 0 0 317 1,211 62,950 63,000 0 0 0 0 0 0 306 1,200 63,000 63,050 0 0 0 0 0 0 296 1,190 63,050 63,100 0 0 0 0 0 0 285 1,179 63,100 63,150 0 0 0 0 0 0 275 1,169 63,150 63,200 0 0 0 0 0 0 264 1,158 63,200 63,250 0 0 0 0 0 0 254 1,148 63,250 63,300 0 0 0 0 0 0 243 1,137 63,300 63,350 0 0 0 0 0 0 233 1,127 63,350 63,400 0 0 0 0 0 0 222 1,116 63,400 63,450 0 0 0 0 0 0 212 1,106 63,450 63,500 0 0 0 0 0 0 201 1,095 63,500 63,550 0 0 0 0 0 0 191 1,085 63,550 63,600 0 0 0 0 0 0 180 1,074 63,600 63,650 0 0 0 0 0 0 170 1,064 63,650 63,700 0 0 0 0 0 0 159 1,053 63,700 63,750 0 0 0 0 0 0 148 1,042 63,750 63,800 0 0 0 0 0 0 138 1,032 63,800 63,850 0 0 0 0 0 0 127 1,021 63,850 63,900 0 0 0 0 0 0 117 1,011 63,900 63,950 0 0 0 0 0 0 106 1,000 63,950 64,000 0 0 0 0 0 0 96 990 64,000 64,050 0 0 0 0 0 0 85 979 64,050 64,100 0 0 0 0 0 0 75 969 64,100 64,150 0 0 0 0 0 0 64 958 64,150 64,200 0 0 0 0 0 0 54 948 64,200 64,250 0 0 0 0 0 0 43 937 64,250 64,300 0 0 0 0 0 0 33 927 64,300 64,350 0 0 0 0 0 0 22 916 64,350 64,400 0 0 0 0 0 0 12 906 64,400 64,450 0 0 0 0 0 0 * 895 64,450 64,500 0 0 0 0 0 0 0 885 64,500 64,550 0 0 0 0 0 0 0 874 64,550 64,600 0 0 0 0 0 0 0 863 64,600 64,650 0 0 0 0 0 0 0 853 64,650 64,700 0 0 0 0 0 0 0 842 64,700 64,750 0 0 0 0 0 0 0 832 64,750 64,800 0 0 0 0 0 0 0 821 64,800 64,850 0 0 0 0 0 0 0 811 64,850 64,900 0 0 0 0 0 0 0 800 64,900 64,950 0 0 0 0 0 0 0 790 64,950 65,000 0 0 0 0 0 0 0 779 65,000 65,050 0 0 0 0 0 0 0 769 65,050 65,100 0 0 0 0 0 0 0 758 65,100 65,150 0 0 0 0 0 0 0 748 65,150 65,200 0 0 0 0 0 0 0 737 65,200 65,250 0 0 0 0 0 0 0 727 65,250 65,300 0 0 0 0 0 0 0 716 65,300 65,350 0 0 0 0 0 0 0 706 65,350 65,400 0 0 0 0 0 0 0 695 65,400 65,450 0 0 0 0 0 0 0 684 65,450 65,500 0 0 0 0 0 0 0 674 65,500 65,550 0 0 0 0 0 0 0 663 65,550 65,600 0 0 0 0 0 0 0 653 65,600 65,650 0 0 0 0 0 0 0 642 65,650 65,700 0 0 0 0 0 0 0 632 65,700 65,750 0 0 0 0 0 0 0 621 65,750 65,800 0 0 0 0 0 0 0 611 65,800 65,850 0 0 0 0 0 0 0 600 65,850 65,900 0 0 0 0 0 0 0 590 65,900 65,950 0 0 0 0 0 0 0 579 65,950 66,000 0 0 0 0 0 0 0 569 66,000 66,050 0 0 0 0 0 0 0 558 66,050 66,100 0 0 0 0 0 0 0 548 66,100 66,150 0 0 0 0 0 0 0 537 66,150 66,200 0 0 0 0 0 0 0 527 66,200 66,250 0 0 0 0 0 0 0 516 66,250 66,300 0 0 0 0 0 0 0 505 66,300 66,350 0 0 0 0 0 0 0 495 66,350 66,400 0* If the amount you are looking up from the worksheet is at least $64,400 but less than $64,430, and you have two qualifying children who have valid SSNs, your credit is $3. If the amount you are looking up from the worksheet is $64,430 or more, and you have two qualifying children who have valid SSNs, you can't take the credit. 0 0 0 0 0 0 484 66,400 66,450 0 0 0 0 0 0 0 474 66,450 66,500 0 0 0 0 0 0 0 463 66,500 66,550 0 0 0 0 0 0 0 453 66,550 66,600 0 0 0 0 0 0 0 442 66,600 66,650 0 0 0 0 0 0 0 432 66,650 66,700 0 0 0 0 0 0 0 421 66,700 66,750 0 0 0 0 0 0 0 411 66,750 66,800 0 0 0 0 0 0 0 400 66,800 66,850 0 0 0 0 0 0 0 390 66,850 66,900 0 0 0 0 0 0 0 379 66,900 66,950 0 0 0 0 0 0 0 369 66,950 67,000 0 0 0 0 0 0 0 358 67,000 67,050 0 0 0 0 0 0 0 348 67,050 67,100 0 0 0 0 0 0 0 337 67,100 67,150 0 0 0 0 0 0 0 326 67,150 67,200 0 0 0 0 0 0 0 316 67,200 67,250 0 0 0 0 0 0 0 305 67,250 67,300 0 0 0 0 0 0 0 295 67,300 67,350 0 0 0 0 0 0 0 284 67,350 67,400 0 0 0 0 0 0 0 274 67,400 67,450 0 0 0 0 0 0 0 263 67,450 67,500 0 0 0 0 0 0 0 253 67,500 67,550 0 0 0 0 0 0 0 242 67,550 67,600 0 0 0 0 0 0 0 232 67,600 67,650 0 0 0 0 0 0 0 221 67,650 67,700 0 0 0 0 0 0 0 211 67,700 67,750 0 0 0 0 0 0 0 200 67,750 67,800 0 0 0 0 0 0 0 190 67,800 67,850 0 0 0 0 0 0 0 179 67,850 67,900 0 0 0 0 0 0 0 169 67,900 67,950 0 0 0 0 0 0 0 158 67,950 68,000 0 0 0 0 0 0 0 147 68,000 68,050 0 0 0 0 0 0 0 137 68,050 68,100 0 0 0 0 0 0 0 126 68,100 68,150 0 0 0 0 0 0 0 116 68,150 68,200 0 0 0 0 0 0 0 105 68,200 68,250 0 0 0 0 0 0 0 95 68,250 68,300 0 0 0 0 0 0 0 84 68,300 68,350 0 0 0 0 0 0 0 74 68,350 68,400 0 0 0 0 0 0 0 63 68,400 68,450 0 0 0 0 0 0 0 53 68,450 68,500 0 0 0 0 0 0 0 42 68,500 68,550 0 0 0 0 0 0 0 32 68,550 68,600 0 0 0 0 0 0 0 21 68,600 68,650 0 0 0 0 0 0 0 11 68,650 68,700 0* If the amount you are looking up from the worksheet is at least $68,650 but less than $68,675, and you have three qualifying children who have valid SSNs, your credit is $3. If the amount you are looking up from the worksheet is $68,675 or more, and you have three qualifying children who have valid SSNs, you can't take the credit. 0 0 0 0 0 0 *

# Line 28

# Additional Child Tax Credit

To claim the additional child tax credit, you must have a valid SSN, which means it must be valid for employment and issued before the due date of your return (including extensions). If you are filing a joint return, only one spouse is required to have a valid SSN in order to be eligible for the credit. The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return. See Schedule 8812 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. If you do not want to claim the additional child tax credit, check the box on line 28. 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 2025 return to claim the credit for 2025. Don't file Form 8862 if you filed Form 8862 for 2024 and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details. If you claim the additional child tax credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the additional child tax credit rules, you won't be allowed to take the child tax credit, the credit for other dependents, or the additional child tax credit for 2 years even if you're otherwise eligible to do so. If you claim the additional child tax credit even though you aren't eligible and it is later determined that you fraudulently claimed the credit, you won't be allowed to take the child tax credit, the credit for other dependents, or the additional child tax credit for 10 years. You may also have to pay penalties. Refunds for returns claiming the additional child tax credit can't be issued before mid-February 2026. 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 2025 return to claim the credit for 2025. Don't file Form 8862 if you filed Form 8862 for 2024 and the American opportunity credit was allowed for that year. See Form 8862 and its instructions for details. If you claim the American opportunity credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the American opportunity credit rules, you won't be allowed to take the credit for 2 years even if you're otherwise eligible to do so. If you claim the American opportunity credit even though you aren't eligible and it is determined that you fraudulently claimed the credit, you won't be allowed to take the credit for 10 years. You may also have to pay penalties.

# Line 30

# Refundable Adoption Credit

See Form 8839 and its instructions for information on figuring any refundable adoption credit that you may be eligible to claim. If you are eligible to claim the refundable portion of the adoption credit, enter on line 30 the amount from Form 8839, line 13. You may also be eligible to claim a nonrefundable adoption credit on Schedule 3, line 6c. See the Instructions for Form 8839 for more information.

# Refund

# Line 34

# Amount Overpaid

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

# Refund Offset

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

# Deposit Refund Into Multiple Accounts

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

# Injured Spouse

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

# Lines 35a Through 35d

# Amount Refunded to You

If you want to check the status of your refund, just use the IRS2Go app or go to IRS.gov/Refunds. See Refund Information, later. Information about your refund will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2025 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. Have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs, later. Starting in October 2025, the IRS will generally stop issuing paper checks for federal disbursements, including tax refunds, unless an exception applies. For more information, go IRS.gov/ModernPayments. To directly deposit the amount shown on line 35a to your checking, savings, health savings, brokerage, or other similar account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States: Complete lines 35b through 35d (if you want your refund deposited to only one account), or Check the box on line 35a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account. 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. Learn more at IRS.gov/DepositLimit.

# Benefits of Direct Deposit

You get your refund faster by direct deposit than you do by check. Payment is more secure. There is no check that can get lost or stolen. It is more convenient. You don't have to make a trip to the bank to deposit your check. It saves tax dollars. It costs the government less to refund by direct deposit. It's proven itself. Nearly 98% of social security and veterans' benefits are sent electronically using direct deposit. If you file a joint return and check the box on line 35a and attach Form 8888 or fill in lines 35b through 35d, your spouse may get at least part of the refund. IRA. You can have your refund (or part of it) directly deposited to a traditional IRA 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 2025). 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 2025 return during 2026 and don't notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2026. If you designate your deposit to be for 2025, 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 2025. In that case, you must file an amended 2025 return and reduce any IRA deduction and any retirement savings contributions credit you claimed. You and your spouse, if filing jointly, each may be able to contribute up to $7,000 ($8,000 if age 50 or older at the end of 2025) to a traditional IRA or Roth IRA for 2025. You may owe an additional tax if your contributions exceed these limits, and the limits may be lower depending on your compensation and income. For more information on IRA contributions, see Pub. 590-A. For more information on IRAs, see Pub. 590-A and Pub. 590-B. Form 8888. You can have your refund directly deposited into more than one account. For more information, see the Form 8888 instructions. Your refund can be split and directly deposited into up to three different accounts in your name on Form 8888. You can't have your refund deposited into more than one account if you file Form 8379, Injured Spouse Allocation.

# Line 35b

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check shown later, the routing number is 250250025. Stella and Bailey Keys would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits. Ask your financial institution for the correct routing number to enter on line 35b if: The routing number on a deposit slip is different from the routing number on your checks, Your deposit is to a savings account that doesn't allow you to write checks, or Your checks state they are payable through a financial institution different from the one at which you have your checking account.

# Line 35c

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

# Line 35d

The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check shown later, the account number is 20202086. Don't include the check number. If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

# Sample Check—Lines 35b Through 35d

Sample Check-Lines 35b Through 35d Sample Check—Lines 35b Through 35d Sample Check—Lines 35b Through 35d Summary: This is a picture of a check to show where the routing number, account number, and check number are located as referred to in the text. There is a note stating "DO NOT include the check number." Footnote: The routing and account numbers may be in different places on your check. Please click here for the text description of the image.

# Reasons Your Direct Deposit Request Will Be Rejected

If any of the following apply, your direct deposit request will be rejected and your refund may be delayed. You are asking to have a joint refund deposited to an individual account, and your financial institution(s) won't allow this. The IRS isn't responsible if a financial institution rejects a direct deposit. The name on your account doesn't match the name on the refund, and your financial institution(s) won't allow a refund to be deposited unless the name on the refund matches the name on the account. Three direct deposits of tax refunds already have been made to the same account or prepaid debit card. You haven't given a valid account number. Any numbers or letters on lines 35b through 35d are crossed out or whited out. The IRS isn't responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers to make sure your direct deposit will be accepted.

# Line 36

# Applied to Your 2026 Estimated Tax

Enter on line 36 the amount, if any, of the overpayment on line 34 you want applied to your 2026 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 2026 estimated tax can't be changed later.

# Amount You Owe

To avoid interest and penalties, pay your taxes in full by the due date of your return (not including extensions)—April 15, 2026, 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 2026 in this payment. Instead, make the estimated payment separately. Insufficient funds. The penalty for making a payment to the IRS that was dishonored is $25 or 2% of the dishonored payment amount, whichever is more. However, if the dishonored payment amount is less than $25, the penalty equals the amount paid. Use Tax Topic 206.

# Line 37

# Amount You Owe

The IRS offers several payment options. Go to IRS.gov/ModernPayments to see your 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/ModernPayments. 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. Link2Gov Corporation 888-PAY-1040TM (888-729-1040) PAY1040.com ACI Payments, Inc. 888-UPAY-TAXSM (888-872-9829) fed.acipayonline.com EFTPS. To get more information about EFTPS or to enroll in EFTPS, visit EFTPS.gov or call 800-555-4477. To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number or 800-733-4829. Additional information about EFTPS is also available in Pub. 966.

# Pay by Mobile Device

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

# Pay by Cash

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, attach Form 1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/Form1040V.

# 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, 2026, 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, 2026, 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, 2026. 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 2025 Form 1040 or 1040-SR, line 24, minus the total of any amounts shown on lines 27a, 28, 29, and 30; Schedule 3, lines 9 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 2024 tax return was for a tax year of 12 full months and either of the following applies. You had no tax shown on your 2024 return and you were a U.S. citizen or resident for all of 2024. The total of lines 25d, 26, and Schedule 3, line 11, on your 2025 return is at least 100% of the tax shown on your 2024 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 2024 return was more than $150,000 (more than $75,000 if married filing separately for 2025)). Your estimated tax payments for 2025 must have been made on time and for the required amount. For most people, the "tax shown on your 2024 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, 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 2024 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 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 2025 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 2026 tax return. This is April 15, 2027, for most people.

# Sign Your Return

Form 1040 or 1040-SR isn't considered a valid return unless you sign it in accordance with the requirements in these instructions. If you are filing a joint return, your spouse must also sign. If your spouse can't sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return with your spouse who died in 2025, 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 Form 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. To file your return electronically, you must sign the return electronically using a personal identification number (PIN) and provide the information described below. If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. If we issued you an identity protection personal identification number (IP PIN) (as described in more detail next), all six digits of your IP PIN must appear in the IP PIN spaces provided next to the space for your occupation for your electronic signature to be complete. Failure to include an issued IP PIN on the electronic return will result in an invalid signature and a rejected return. If you are filing a joint return and both taxpayers were issued an IP PIN, enter both IP PINs in the spaces provided. Self-Select PIN. The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there are no papers to sign and nothing to mail—not even your Form(s) W-2. Your electronic return signed with a Self-Select PIN is considered a validly signed return only when it includes your PIN, last name, date of birth, IP PIN, if applicable, and your adjusted gross income (AGI) from your originally filed 2024 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 2024 return.) If you need your AGI from your originally filed 2024 federal income tax return, and you don't have your 2024 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 2024 Form 1040 or 1040-SR, line 11. For more information, go to IRS.gov/Efile. You can't use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2025. Practitioner PIN. The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Your electronic return is considered a validly signed return only when it includes your PIN, last name, date of birth, and IP PIN, if applicable. If you're filing jointly, your electronic return must also include your spouse's PIN, last name, date of birth, and IP PIN, if applicable, in order to be considered validly signed. The practitioner can provide you with details. Form 8453. You must send in a paper Form 8453 if you have to attach certain forms or other documents that can't be electronically filed. See Form 8453.

# Identity Protection PIN

All taxpayers are now eligible for an Identity Protection Personal Identification Number (IP PIN). For more information, see Pub. 5477. To apply for an IP PIN, go to IRS.gov/IPPIN and use the Get an IP PIN tool. If you received an IP PIN from the IRS, enter it in the IP PIN spaces provided next to the space for your occupation. You must correctly enter all six numbers of your IP PIN. If you didn't receive an IP PIN, leave these spaces blank. New IP PINs are generated every year. They will generally be sent out by mid-January 2026. Use this IP PIN on your 2025 return as well as any prior-year returns you file in 2026. If you are filing a joint return and both taxpayers receive an IP PIN, enter both IP PINs in the spaces provided. If you need more information, including how to retrieve your IP PIN online, go to IRS.gov/IPPIN. If you're unable to retrieve your IP PIN online, you can call 800-908-4490.

# Phone Number and Email Address

You have the option of entering your phone number and email address in the spaces provided. There will be no effect on the processing of your return if you choose not to enter this information. Note that the IRS initiates most contacts through regular mail delivered by the United States Postal Service. For information on how to report phone scams or unsolicited emails claiming to be from the IRS, see Secure Your Tax Records From Identity Theft, later.

# Paid Preparer Must Sign Your Return

Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but doesn't charge you shouldn't sign your return. If your paid preparer is self-employed, then they should check the "self-employed" checkbox.

# Assemble Your Return

Assemble any schedules and forms behind Form 1040 or 1040-SR in order of the "Attachment Sequence No." shown in the upper-right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. File your return, schedules, and other attachments on standard size paper. Cutting the paper may cause problems in processing your return. Don't attach correspondence or other items unless required to do so. Attach Forms W-2 and 2439 to Form 1040 or 1040-SR. If you received a Form W-2c (a corrected Form W-2), attach your original Forms W-2 and any Forms W-2c. Attach Forms W-2G and 1099-R to Form 1040 or 1040-SR if tax was withheld.

# Tax Table

2025 Tax Table See the instructions for line 16 to see if you must use the Tax Table below to figure your tax. Tax Table Example Please click here for the text description of the image. Example. A married couple is filing a joint return. Their taxable income on Form 1040, line 15, is $25,300. First, they find the $25,300-25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,562. This is the tax amount they should enter in the entry space on Form 1040, line 16. If line 15 (taxable income) is— And you are— At least But less than Single Married filing jointly ** This column must also be used by a qualifying surviving spouse. Married filing sepa- rately Head of house- hold Your tax is— 0 5 0 0 0 0 5 15 1 1 1 1 15 25 2 2 2 2 25 50 4 4 4 4 50 75 6 6 6 6 75 100 9 9 9 9 100 125 11 11 11 11 125 150 14 14 14 14 150 175 16 16 16 16 175 200 19 19 19 19 200 225 21 21 21 21 225 250 24 24 24 24 250 275 26 26 26 26 275 300 29 29 29 29 300 325 31 31 31 31 325 350 34 34 34 34 350 375 36 36 36 36 375 400 39 39 39 39 400 425 41 41 41 41 425 450 44 44 44 44 450 475 46 46 46 46 475 500 49 49 49 49 500 525 51 51 51 51 525 550 54 54 54 54 550 575 56 56 56 56 575 600 59 59 59 59 600 625 61 61 61 61 625 650 64 64 64 64 650 675 66 66 66 66 675 700 69 69 69 69 700 725 71 71 71 71 725 750 74 74 74 74 750 775 76 76 76 76 775 800 79 79 79 79 800 825 81 81 81 81 825 850 84 84 84 84 850 875 86 86 86 86 875 900 89 89 89 89 900 925 91 91 91 91 925 950 94 94 94 94 950 975 96 96 96 96 975 1,000 99 99 99 99 1,000 1,000 1,025 101 101 101 101 1,025 1,050 104 104 104 104 1,050 1,075 106 106 106 106 1,075 1,100 109 109 109 109 1,100 1,125 111 111 111 111 1,125 1,150 114 114 114 114 1,150 1,175 116 116 116 116 1,175 1,200 119 119 119 119 1,200 1,225 121 121 121 121 1,225 1,250 124 124 124 124 1,250 1,275 126 126 126 126 1,275 1,300 129 129 129 129 1,300 1,325 131 131 131 131 1,325 1,350 134 134 134 134 1,350 1,375 136 136 136 136 1,375 1,400 139 139 139 139 1,400 1,425 141 141 141 141 1,425 1,450 144 144 144 144 1,450 1,475 146 146 146 146 1,475 1,500 149 149 149 149 1,500 1,525 151 151 151 151 1,525 1,550 154 154 154 154 1,550 1,575 156 156 156 156 1,575 1,600 159 159 159 159 1,600 1,625 161 161 161 161 1,625 1,650 164 164 164 164 1,650 1,675 166 166 166 166 1,675 1,700 169 169 169 169 1,700 1,725 171 171 171 171 1,725 1,750 174 174 174 174 1,750 1,775 176 176 176 176 1,775 1,800 179 179 179 179 1,800 1,825 181 181 181 181 1,825 1,850 184 184 184 184 1,850 1,875 186 186 186 186 1,875 1,900 189 189 189 189 1,900 1,925 191 191 191 191 1,925 1,950 194 194 194 194 1,950 1,975 196 196 196 196 1,975 2,000 199 199 199 199 2,000 2,000 2,025 201 201 201 201 2,025 2,050 204 204 204 204 2,050 2,075 206 206 206 206 2,075 2,100 209 209 209 209 2,100 2,125 211 211 211 211 2,125 2,150 214 214 214 214 2,150 2,175 216 216 216 216 2,175 2,200 219 219 219 219 2,200 2,225 221 221 221 221 2,225 2,250 224 224 224 224 2,250 2,275 226 226 226 226 2,275 2,300 229 229 229 229 2,300 2,325 231 231 231 231 2,325 2,350 234 234 234 234 2,350 2,375 236 236 236 236 2,375 2,400 239 239 239 239 2,400 2,425 241 241 241 241 2,425 2,450 244 244 244 244 2,450 2,475 246 246 246 246 2,475 2,500 249 249 249 249 2,500 2,525 251 251 251 251 2,525 2,550 254 254 254 254 2,550 2,575 256 256 256 256 2,575 2,600 259 259 259 259 2,600 2,625 261 261 261 261 2,625 2,650 264 264 264 264 2,650 2,675 266 266 266 266 2,675 2,700 269 269 269 269 2,700 2,725 271 271 271 271 2,725 2,750 274 274 274 274 2,750 2,775 276 276 276 276 2,775 2,800 279 279 279 279 2,800 2,825 281 281 281 281 2,825 2,850 284 284 284 284 2,850 2,875 286 286 286 286 2,875 2,900 289 289 289 289 2,900 2,925 291 291 291 291 2,925 2,950 294 294 294 294 2,950 2,975 296 296 296 296 2,975 3,000 299 299 299 299 3,000 3,000 3,050 303 303 303 303 3,050 3,100 308 308 308 308 3,100 3,150 313 313 313 313 3,150 3,200 318 318 318 318 3,200 3,250 323 323 323 323 3,250 3,300 328 328 328 328 3,300 3,350 333 333 333 333 3,350 3,400 338 338 338 338 3,400 3,450 343 343 343 343 3,450 3,500 348 348 348 348 3,500 3,550 353 353 353 353 3,550 3,600 358 358 358 358 3,600 3,650 363 363 363 363 3,650 3,700 368 368 368 368 3,700 3,750 373 373 373 373 3,750 3,800 378 378 378 378 3,800 3,850 383 383 383 383 3,850 3,900 388 388 388 388 3,900 3,950 393 393 393 393 3,950 4,000 398 398 398 398 4,000 4,000 4,050 403 403 403 403 4,050 4,100 408 408 408 408 4,100 4,150 413 413 413 413 4,150 4,200 418 418 418 418 4,200 4,250 423 423 423 423 4,250 4,300 428 428 428 428 4,300 4,350 433 433 433 433 4,350 4,400 438 438 438 438 4,400 4,450 443 443 443 443 4,450 4,500 448 448 448 448 4,500 4,550 453 453 453 453 4,550 4,600 458 458 458 458 4,600 4,650 463 463 463 463 4,650 4,700 468 468 468 468 4,700 4,750 473 473 473 473 4,750 4,800 478 478 478 478 4,800 4,850 483 483 483 483 4,850 4,900 488 488 488 488 4,900 4,950 493 493 493 493 4,950 5,000 498 498 498 498 5,000 5,000 5,050 503 503 503 503 5,050 5,100 508 508 508 508 5,100 5,150 513 513 513 513 5,150 5,200 518 518 518 518 5,200 5,250 523 523 523 523 5,250 5,300 528 528 528 528 5,300 5,350 533 533 533 533 5,350 5,400 538 538 538 538 5,400 5,450 543 543 543 543 5,450 5,500 548 548 548 548 5,500 5,550 553 553 553 553 5,550 5,600 558 558 558 558 5,600 5,650 563 563 563 563 5,650 5,700 568 568 568 568 5,700 5,750 573 573 573 573 5,750 5,800 578 578 578 578 5,800 5,850 583 583 583 583 5,850 5,900 588 588 588 588 5,900 5,950 593 593 593 593 5,950 6,000 598 598 598 598 6,000 6,000 6,050 603 603 603 603 6,050 6,100 608 608 608 608 6,100 6,150 613 613 613 613 6,150 6,200 618 618 618 618 6,200 6,250 623 623 623 623 6,250 6,300 628 628 628 628 6,300 6,350 633 633 633 633 6,350 6,400 638 638 638 638 6,400 6,450 643 643 643 643 6,450 6,500 648 648 648 648 6,500 6,550 653 653 653 653 6,550 6,600 658 658 658 658 6,600 6,650 663 663 663 663 6,650 6,700 668 668 668 668 6,700 6,750 673 673 673 673 6,750 6,800 678 678 678 678 6,800 6,850 683 683 683 683 6,850 6,900 688 688 688 688 6,900 6,950 693 693 693 693 6,950 7,000 698 698 698 698 7,000 7,000 7,050 703 703 703 703 7,050 7,100 708 708 708 708 7,100 7,150 713 713 713 713 7,150 7,200 718 718 718 718 7,200 7,250 723 723 723 723 7,250 7,300 728 728 728 728 7,300 7,350 733 733 733 733 7,350 7,400 738 738 738 738 7,400 7,450 743 743 743 743 7,450 7,500 748 748 748 748 7,500 7,550 753 753 753 753 7,550 7,600 758 758 758 758 7,600 7,650 763 763 763 763 7,650 7,700 768 768 768 768 7,700 7,750 773 773 773 773 7,750 7,800 778 778 778 778 7,800 7,850 783 783 783 783 7,850 7,900 788 788 788 788 7,900 7,950 793 793 793 793 7,950 8,000 798 798 798 798 8,000 8,000 8,050 803 803 803 803 8,050 8,100 808 808 808 808 8,100 8,150 813 813 813 813 8,150 8,200 818 818 818 818 8,200 8,250 823 823 823 823 8,250 8,300 828 828 828 828 8,300 8,350 833 833 833 833 8,350 8,400 838 838 838 838 8,400 8,450 843 843 843 843 8,450 8,500 848 848 848 848 8,500 8,550 853 853 853 853 8,550 8,600 858 858 858 858 8,600 8,650 863 863 863 863 8,650 8,700 868 868 868 868 8,700 8,750 873 873 873 873 8,750 8,800 878 878 878 878 8,800 8,850 883 883 883 883 8,850 8,900 888 888 888 888 8,900 8,950 893 893 893 893 8,950 9,000 898 898 898 898 9,000 9,000 9,050 903 903 903 903 9,050 9,100 908 908 908 908 9,100 9,150 913 913 913 913 9,150 9,200 918 918 918 918 9,200 9,250 923 923 923 923 9,250 9,300 928 928 928 928 9,300 9,350 933 933 933 933 9,350 9,400 938 938 938 938 9,400 9,450 943 943 943 943 9,450 9,500 948 948 948 948 9,500 9,550 953 953 953 953 9,550 9,600 958 958 958 958 9,600 9,650 963 963 963 963 9,650 9,700 968 968 968 968 9,700 9,750 973 973 973 973 9,750 9,800 978 978 978 978 9,800 9,850 983 983 983 983 9,850 9,900 988 988 988 988 9,900 9,950 993 993 993 993 9,950 10,000 998 998 998 998 10,000 10,000 10,050 1,003 1,003 1,003 1,003 10,050 10,100 1,008 1,008 1,008 1,008 10,100 10,150 1,013 1,013 1,013 1,013 10,150 10,200 1,018 1,018 1,018 1,018 10,200 10,250 1,023 1,023 1,023 1,023 10,250 10,300 1,028 1,028 1,028 1,028 10,300 10,350 1,033 1,033 1,033 1,033 10,350 10,400 1,038 1,038 1,038 1,038 10,400 10,450 1,043 1,043 1,043 1,043 10,450 10,500 1,048 1,048 1,048 1,048 10,500 10,550 1,053 1,053 1,053 1,053 10,550 10,600 1,058 1,058 1,058 1,058 10,600 10,650 1,063 1,063 1,063 1,063 10,650 10,700 1,068 1,068 1,068 1,068 10,700 10,750 1,073 1,073 1,073 1,073 10,750 10,800 1,078 1,078 1,078 1,078 10,800 10,850 1,083 1,083 1,083 1,083 10,850 10,900 1,088 1,088 1,088 1,088 10,900 10,950 1,093 1,093 1,093 1,093 10,950 11,000 1,098 1,098 1,098 1,098 11,000 11,000 11,050 1,103 1,103 1,103 1,103 11,050 11,100 1,108 1,108 1,108 1,108 11,100 11,150 1,113 1,113 1,113 1,113 11,150 11,200 1,118 1,118 1,118 1,118 11,200 11,250 1,123 1,123 1,123 1,123 11,250 11,300 1,128 1,128 1,128 1,128 11,300 11,350 1,133 1,133 1,133 1,133 11,350 11,400 1,138 1,138 1,138 1,138 11,400 11,450 1,143 1,143 1,143 1,143 11,450 11,500 1,148 1,148 1,148 1,148 11,500 11,550 1,153 1,153 1,153 1,153 11,550 11,600 1,158 1,158 1,158 1,158 11,600 11,650 1,163 1,163 1,163 1,163 11,650 11,700 1,168 1,168 1,168 1,168 11,700 11,750 1,173 1,173 1,173 1,173 11,750 11,800 1,178 1,178 1,178 1,178 11,800 11,850 1,183 1,183 1,183 1,183 11,850 11,900 1,188 1,188 1,188 1,188 11,900 11,950 1,193 1,193 1,193 1,193 11,950 12,000 1,199 1,198 1,199 1,198 12,000 12,000 12,050 1,205 1,203 1,205 1,203 12,050 12,100 1,211 1,208 1,211 1,208 12,100 12,150 1,217 1,213 1,217 1,213 12,150 12,200 1,223 1,218 1,223 1,218 12,200 12,250 1,229 1,223 1,229 1,223 12,250 12,300 1,235 1,228 1,235 1,228 12,300 12,350 1,241 1,233 1,241 1,233 12,350 12,400 1,247 1,238 1,247 1,238 12,400 12,450 1,253 1,243 1,253 1,243 12,450 12,500 1,259 1,248 1,259 1,248 12,500 12,550 1,265 1,253 1,265 1,253 12,550 12,600 1,271 1,258 1,271 1,258 12,600 12,650 1,277 1,263 1,277 1,263 12,650 12,700 1,283 1,268 1,283 1,268 12,700 12,750 1,289 1,273 1,289 1,273 12,750 12,800 1,295 1,278 1,295 1,278 12,800 12,850 1,301 1,283 1,301 1,283 12,850 12,900 1,307 1,288 1,307 1,288 12,900 12,950 1,313 1,293 1,313 1,293 12,950 13,000 1,319 1,298 1,319 1,298 13,000 13,000 13,050 1,325 1,303 1,325 1,303 13,050 13,100 1,331 1,308 1,331 1,308 13,100 13,150 1,337 1,313 1,337 1,313 13,150 13,200 1,343 1,318 1,343 1,318 13,200 13,250 1,349 1,323 1,349 1,323 13,250 13,300 1,355 1,328 1,355 1,328 13,300 13,350 1,361 1,333 1,361 1,333 13,350 13,400 1,367 1,338 1,367 1,338 13,400 13,450 1,373 1,343 1,373 1,343 13,450 13,500 1,379 1,348 1,379 1,348 13,500 13,550 1,385 1,353 1,385 1,353 13,550 13,600 1,391 1,358 1,391 1,358 13,600 13,650 1,397 1,363 1,397 1,363 13,650 13,700 1,403 1,368 1,403 1,368 13,700 13,750 1,409 1,373 1,409 1,373 13,750 13,800 1,415 1,378 1,415 1,378 13,800 13,850 1,421 1,383 1,421 1,383 13,850 13,900 1,427 1,388 1,427 1,388 13,900 13,950 1,433 1,393 1,433 1,393 13,950 14,000 1,439 1,398 1,439 1,398 14,000 14,000 14,050 1,445 1,403 1,445 1,403 14,050 14,100 1,451 1,408 1,451 1,408 14,100 14,150 1,457 1,413 1,457 1,413 14,150 14,200 1,463 1,418 1,463 1,418 14,200 14,250 1,469 1,423 1,469 1,423 14,250 14,300 1,475 1,428 1,475 1,428 14,300 14,350 1,481 1,433 1,481 1,433 14,350 14,400 1,487 1,438 1,487 1,438 14,400 14,450 1,493 1,443 1,493 1,443 14,450 14,500 1,499 1,448 1,499 1,448 14,500 14,550 1,505 1,453 1,505 1,453 14,550 14,600 1,511 1,458 1,511 1,458 14,600 14,650 1,517 1,463 1,517 1,463 14,650 14,700 1,523 1,468 1,523 1,468 14,700 14,750 1,529 1,473 1,529 1,473 14,750 14,800 1,535 1,478 1,535 1,478 14,800 14,850 1,541 1,483 1,541 1,483 14,850 14,900 1,547 1,488 1,547 1,488 14,900 14,950 1,553 1,493 1,553 1,493 14,950 15,000 1,559 1,498 1,559 1,498 15,000 15,000 15,050 1,565 1,503 1,565 1,503 15,050 15,100 1,571 1,508 1,571 1,508 15,100 15,150 1,577 1,513 1,577 1,513 15,150 15,200 1,583 1,518 1,583 1,518 15,200 15,250 1,589 1,523 1,589 1,523 15,250 15,300 1,595 1,528 1,595 1,528 15,300 15,350 1,601 1,533 1,601 1,533 15,350 15,400 1,607 1,538 1,607 1,538 15,400 15,450 1,613 1,543 1,613 1,543 15,450 15,500 1,619 1,548 1,619 1,548 15,500 15,550 1,625 1,553 1,625 1,553 15,550 15,600 1,631 1,558 1,631 1,558 15,600 15,650 1,637 1,563 1,637 1,563 15,650 15,700 1,643 1,568 1,643 1,568 15,700 15,750 1,649 1,573 1,649 1,573 15,750 15,800 1,655 1,578 1,655 1,578 15,800 15,850 1,661 1,583 1,661 1,583 15,850 15,900 1,667 1,588 1,667 1,588 15,900 15,950 1,673 1,593 1,673 1,593 15,950 16,000 1,679 1,598 1,679 1,598 16,000 16,000 16,050 1,685 1,603 1,685 1,603 16,050 16,100 1,691 1,608 1,691 1,608 16,100 16,150 1,697 1,613 1,697 1,613 16,150 16,200 1,703 1,618 1,703 1,618 16,200 16,250 1,709 1,623 1,709 1,623 16,250 16,300 1,715 1,628 1,715 1,628 16,300 16,350 1,721 1,633 1,721 1,633 16,350 16,400 1,727 1,638 1,727 1,638 16,400 16,450 1,733 1,643 1,733 1,643 16,450 16,500 1,739 1,648 1,739 1,648 16,500 16,550 1,745 1,653 1,745 1,653 16,550 16,600 1,751 1,658 1,751 1,658 16,600 16,650 1,757 1,663 1,757 1,663 16,650 16,700 1,763 1,668 1,763 1,668 16,700 16,750 1,769 1,673 1,769 1,673 16,750 16,800 1,775 1,678 1,775 1,678 16,800 16,850 1,781 1,683 1,781 1,683 16,850 16,900 1,787 1,688 1,787 1,688 16,900 16,950 1,793 1,693 1,793 1,693 16,950 17,000 1,799 1,698 1,799 1,698 17,000 17,000 17,050 1,805 1,703 1,805 1,703 17,050 17,100 1,811 1,708 1,811 1,709 17,100 17,150 1,817 1,713 1,817 1,715 17,150 17,200 1,823 1,718 1,823 1,721 17,200 17,250 1,829 1,723 1,829 1,727 17,250 17,300 1,835 1,728 1,835 1,733 17,300 17,350 1,841 1,733 1,841 1,739 17,350 17,400 1,847 1,738 1,847 1,745 17,400 17,450 1,853 1,743 1,853 1,751 17,450 17,500 1,859 1,748 1,859 1,757 17,500 17,550 1,865 1,753 1,865 1,763 17,550 17,600 1,871 1,758 1,871 1,769 17,600 17,650 1,877 1,763 1,877 1,775 17,650 17,700 1,883 1,768 1,883 1,781 17,700 17,750 1,889 1,773 1,889 1,787 17,750 17,800 1,895 1,778 1,895 1,793 17,800 17,850 1,901 1,783 1,901 1,799 17,850 17,900 1,907 1,788 1,907 1,805 17,900 17,950 1,913 1,793 1,913 1,811 17,950 18,000 1,919 1,798 1,919 1,817 18,000 18,000 18,050 1,925 1,803 1,925 1,823 18,050 18,100 1,931 1,808 1,931 1,829 18,100 18,150 1,937 1,813 1,937 1,835 18,150 18,200 1,943 1,818 1,943 1,841 18,200 18,250 1,949 1,823 1,949 1,847 18,250 18,300 1,955 1,828 1,955 1,853 18,300 18,350 1,961 1,833 1,961 1,859 18,350 18,400 1,967 1,838 1,967 1,865 18,400 18,450 1,973 1,843 1,973 1,871 18,450 18,500 1,979 1,848 1,979 1,877 18,500 18,550 1,985 1,853 1,985 1,883 18,550 18,600 1,991 1,858 1,991 1,889 18,600 18,650 1,997 1,863 1,997 1,895 18,650 18,700 2,003 1,868 2,003 1,901 18,700 18,750 2,009 1,873 2,009 1,907 18,750 18,800 2,015 1,878 2,015 1,913 18,800 18,850 2,021 1,883 2,021 1,919 18,850 18,900 2,027 1,888 2,027 1,925 18,900 18,950 2,033 1,893 2,033 1,931 18,950 19,000 2,039 1,898 2,039 1,937 19,000 19,000 19,050 2,045 1,903 2,045 1,943 19,050 19,100 2,051 1,908 2,051 1,949 19,100 19,150 2,057 1,913 2,057 1,955 19,150 19,200 2,063 1,918 2,063 1,961 19,200 19,250 2,069 1,923 2,069 1,967 19,250 19,300 2,075 1,928 2,075 1,973 19,300 19,350 2,081 1,933 2,081 1,979 19,350 19,400 2,087 1,938 2,087 1,985 19,400 19,450 2,093 1,943 2,093 1,991 19,450 19,500 2,099 1,948 2,099 1,997 19,500 19,550 2,105 1,953 2,105 2,003 19,550 19,600 2,111 1,958 2,111 2,009 19,600 19,650 2,117 1,963 2,117 2,015 19,650 19,700 2,123 1,968 2,123 2,021 19,700 19,750 2,129 1,973 2,129 2,027 19,750 19,800 2,135 1,978 2,135 2,033 19,800 19,850 2,141 1,983 2,141 2,039 19,850 19,900 2,147 1,988 2,147 2,045 19,900 19,950 2,153 1,993 2,153 2,051 19,950 20,000 2,159 1,998 2,159 2,057 20,000 20,000 20,050 2,165 2,003 2,165 2,063 20,050 20,100 2,171 2,008 2,171 2,069 20,100 20,150 2,177 2,013 2,177 2,075 20,150 20,200 2,183 2,018 2,183 2,081 20,200 20,250 2,189 2,023 2,189 2,087 20,250 20,300 2,195 2,028 2,195 2,093 20,300 20,350 2,201 2,033 2,201 2,099 20,350 20,400 2,207 2,038 2,207 2,105 20,400 20,450 2,213 2,043 2,213 2,111 20,450 20,500 2,219 2,048 2,219 2,117 20,500 20,550 2,225 2,053 2,225 2,123 20,550 20,600 2,231 2,058 2,231 2,129 20,600 20,650 2,237 2,063 2,237 2,135 20,650 20,700 2,243 2,068 2,243 2,141 20,700 20,750 2,249 2,073 2,249 2,147 20,750 20,800 2,255 2,078 2,255 2,153 20,800 20,850 2,261 2,083 2,261 2,159 20,850 20,900 2,267 2,088 2,267 2,165 20,900 20,950 2,273 2,093 2,273 2,171 20,950 21,000 2,279 2,098 2,279 2,177 21,000 21,000 21,050 2,285 2,103 2,285 2,183 21,050 21,100 2,291 2,108 2,291 2,189 21,100 21,150 2,297 2,113 2,297 2,195 21,150 21,200 2,303 2,118 2,303 2,201 21,200 21,250 2,309 2,123 2,309 2,207 21,250 21,300 2,315 2,128 2,315 2,213 21,300 21,350 2,321 2,133 2,321 2,219 21,350 21,400 2,327 2,138 2,327 2,225 21,400 21,450 2,333 2,143 2,333 2,231 21,450 21,500 2,339 2,148 2,339 2,237 21,500 21,550 2,345 2,153 2,345 2,243 21,550 21,600 2,351 2,158 2,351 2,249 21,600 21,650 2,357 2,163 2,357 2,255 21,650 21,700 2,363 2,168 2,363 2,261 21,700 21,750 2,369 2,173 2,369 2,267 21,750 21,800 2,375 2,178 2,375 2,273 21,800 21,850 2,381 2,183 2,381 2,279 21,850 21,900 2,387 2,188 2,387 2,285 21,900 21,950 2,393 2,193 2,393 2,291 21,950 22,000 2,399 2,198 2,399 2,297 22,000 22,000 22,050 2,405 2,203 2,405 2,303 22,050 22,100 2,411 2,208 2,411 2,309 22,100 22,150 2,417 2,213 2,417 2,315 22,150 22,200 2,423 2,218 2,423 2,321 22,200 22,250 2,429 2,223 2,429 2,327 22,250 22,300 2,435 2,228 2,435 2,333 22,300 22,350 2,441 2,233 2,441 2,339 22,350 22,400 2,447 2,238 2,447 2,345 22,400 22,450 2,453 2,243 2,453 2,351 22,450 22,500 2,459 2,248 2,459 2,357 22,500 22,550 2,465 2,253 2,465 2,363 22,550 22,600 2,471 2,258 2,471 2,369 22,600 22,650 2,477 2,263 2,477 2,375 22,650 22,700 2,483 2,268 2,483 2,381 22,700 22,750 2,489 2,273 2,489 2,387 22,750 22,800 2,495 2,278 2,495 2,393 22,800 22,850 2,501 2,283 2,501 2,399 22,850 22,900 2,507 2,288 2,507 2,405 22,900 22,950 2,513 2,293 2,513 2,411 22,950 23,000 2,519 2,298 2,519 2,417 23,000 23,000 23,050 2,525 2,303 2,525 2,423 23,050 23,100 2,531 2,308 2,531 2,429 23,100 23,150 2,537 2,313 2,537 2,435 23,150 23,200 2,543 2,318 2,543 2,441 23,200 23,250 2,549 2,323 2,549 2,447 23,250 23,300 2,555 2,328 2,555 2,453 23,300 23,350 2,561 2,333 2,561 2,459 23,350 23,400 2,567 2,338 2,567 2,465 23,400 23,450 2,573 2,343 2,573 2,471 23,450 23,500 2,579 2,348 2,579 2,477 23,500 23,550 2,585 2,353 2,585 2,483 23,550 23,600 2,591 2,358 2,591 2,489 23,600 23,650 2,597 2,363 2,597 2,495 23,650 23,700 2,603 2,368 2,603 2,501 23,700 23,750 2,609 2,373 2,609 2,507 23,750 23,800 2,615 2,378 2,615 2,513 23,800 23,850 2,621 2,383 2,621 2,519 23,850 23,900 2,627 2,388 2,627 2,525 23,900 23,950 2,633 2,394 2,633 2,531 23,950 24,000 2,639 2,400 2,639 2,537 24,000 24,000 24,050 2,645 2,406 2,645 2,543 24,050 24,100 2,651 2,412 2,651 2,549 24,100 24,150 2,657 2,418 2,657 2,555 24,150 24,200 2,663 2,424 2,663 2,561 24,200 24,250 2,669 2,430 2,669 2,567 24,250 24,300 2,675 2,436 2,675 2,573 24,300 24,350 2,681 2,442 2,681 2,579 24,350 24,400 2,687 2,448 2,687 2,585 24,400 24,450 2,693 2,454 2,693 2,591 24,450 24,500 2,699 2,460 2,699 2,597 24,500 24,550 2,705 2,466 2,705 2,603 24,550 24,600 2,711 2,472 2,711 2,609 24,600 24,650 2,717 2,478 2,717 2,615 24,650 24,700 2,723 2,484 2,723 2,621 24,700 24,750 2,729 2,490 2,729 2,627 24,750 24,800 2,735 2,496 2,735 2,633 24,800 24,850 2,741 2,502 2,741 2,639 24,850 24,900 2,747 2,508 2,747 2,645 24,900 24,950 2,753 2,514 2,753 2,651 24,950 25,000 2,759 2,520 2,759 2,657 25,000 25,000 25,050 2,765 2,526 2,765 2,663 25,050 25,100 2,771 2,532 2,771 2,669 25,100 25,150 2,777 2,538 2,777 2,675 25,150 25,200 2,783 2,544 2,783 2,681 25,200 25,250 2,789 2,550 2,789 2,687 25,250 25,300 2,795 2,556 2,795 2,693 25,300 25,350 2,801 2,562 2,801 2,699 25,350 25,400 2,807 2,568 2,807 2,705 25,400 25,450 2,813 2,574 2,813 2,711 25,450 25,500 2,819 2,580 2,819 2,717 25,500 25,550 2,825 2,586 2,825 2,723 25,550 25,600 2,831 2,592 2,831 2,729 25,600 25,650 2,837 2,598 2,837 2,735 25,650 25,700 2,843 2,604 2,843 2,741 25,700 25,750 2,849 2,610 2,849 2,747 25,750 25,800 2,855 2,616 2,855 2,753 25,800 25,850 2,861 2,622 2,861 2,759 25,850 25,900 2,867 2,628 2,867 2,765 25,900 25,950 2,873 2,634 2,873 2,771 25,950 26,000 2,879 2,640 2,879 2,777 26,000 26,000 26,050 2,885 2,646 2,885 2,783 26,050 26,100 2,891 2,652 2,891 2,789 26,100 26,150 2,897 2,658 2,897 2,795 26,150 26,200 2,903 2,664 2,903 2,801 26,200 26,250 2,909 2,670 2,909 2,807 26,250 26,300 2,915 2,676 2,915 2,813 26,300 26,350 2,921 2,682 2,921 2,819 26,350 26,400 2,927 2,688 2,927 2,825 26,400 26,450 2,933 2,694 2,933 2,831 26,450 26,500 2,939 2,700 2,939 2,837 26,500 26,550 2,945 2,706 2,945 2,843 26,550 26,600 2,951 2,712 2,951 2,849 26,600 26,650 2,957 2,718 2,957 2,855 26,650 26,700 2,963 2,724 2,963 2,861 26,700 26,750 2,969 2,730 2,969 2,867 26,750 26,800 2,975 2,736 2,975 2,873 26,800 26,850 2,981 2,742 2,981 2,879 26,850 26,900 2,987 2,748 2,987 2,885 26,900 26,950 2,993 2,754 2,993 2,891 26,950 27,000 2,999 2,760 2,999 2,897 27,000 27,000 27,050 3,005 2,766 3,005 2,903 27,050 27,100 3,011 2,772 3,011 2,909 27,100 27,150 3,017 2,778 3,017 2,915 27,150 27,200 3,023 2,784 3,023 2,921 27,200 27,250 3,029 2,790 3,029 2,927 27,250 27,300 3,035 2,796 3,035 2,933 27,300 27,350 3,041 2,802 3,041 2,939 27,350 27,400 3,047 2,808 3,047 2,945 27,400 27,450 3,053 2,814 3,053 2,951 27,450 27,500 3,059 2,820 3,059 2,957 27,500 27,550 3,065 2,826 3,065 2,963 27,550 27,600 3,071 2,832 3,071 2,969 27,600 27,650 3,077 2,838 3,077 2,975 27,650 27,700 3,083 2,844 3,083 2,981 27,700 27,750 3,089 2,850 3,089 2,987 27,750 27,800 3,095 2,856 3,095 2,993 27,800 27,850 3,101 2,862 3,101 2,999 27,850 27,900 3,107 2,868 3,107 3,005 27,900 27,950 3,113 2,874 3,113 3,011 27,950 28,000 3,119 2,880 3,119 3,017 28,000 28,000 28,050 3,125 2,886 3,125 3,023 28,050 28,100 3,131 2,892 3,131 3,029 28,100 28,150 3,137 2,898 3,137 3,035 28,150 28,200 3,143 2,904 3,143 3,041 28,200 28,250 3,149 2,910 3,149 3,047 28,250 28,300 3,155 2,916 3,155 3,053 28,300 28,350 3,161 2,922 3,161 3,059 28,350 28,400 3,167 2,928 3,167 3,065 28,400 28,450 3,173 2,934 3,173 3,071 28,450 28,500 3,179 2,940 3,179 3,077 28,500 28,550 3,185 2,946 3,185 3,083 28,550 28,600 3,191 2,952 3,191 3,089 28,600 28,650 3,197 2,958 3,197 3,095 28,650 28,700 3,203 2,964 3,203 3,101 28,700 28,750 3,209 2,970 3,209 3,107 28,750 28,800 3,215 2,976 3,215 3,113 28,800 28,850 3,221 2,982 3,221 3,119 28,850 28,900 3,227 2,988 3,227 3,125 28,900 28,950 3,233 2,994 3,233 3,131 28,950 29,000 3,239 3,000 3,239 3,137 29,000 29,000 29,050 3,245 3,006 3,245 3,143 29,050 29,100 3,251 3,012 3,251 3,149 29,100 29,150 3,257 3,018 3,257 3,155 29,150 29,200 3,263 3,024 3,263 3,161 29,200 29,250 3,269 3,030 3,269 3,167 29,250 29,300 3,275 3,036 3,275 3,173 29,300 29,350 3,281 3,042 3,281 3,179 29,350 29,400 3,287 3,048 3,287 3,185 29,400 29,450 3,293 3,054 3,293 3,191 29,450 29,500 3,299 3,060 3,299 3,197 29,500 29,550 3,305 3,066 3,305 3,203 29,550 29,600 3,311 3,072 3,311 3,209 29,600 29,650 3,317 3,078 3,317 3,215 29,650 29,700 3,323 3,084 3,323 3,221 29,700 29,750 3,329 3,090 3,329 3,227 29,750 29,800 3,335 3,096 3,335 3,233 29,800 29,850 3,341 3,102 3,341 3,239 29,850 29,900 3,347 3,108 3,347 3,245 29,900 29,950 3,353 3,114 3,353 3,251 29,950 30,000 3,359 3,120 3,359 3,257 30,000 30,000 30,050 3,365 3,126 3,365 3,263 30,050 30,100 3,371 3,132 3,371 3,269 30,100 30,150 3,377 3,138 3,377 3,275 30,150 30,200 3,383 3,144 3,383 3,281 30,200 30,250 3,389 3,150 3,389 3,287 30,250 30,300 3,395 3,156 3,395 3,293 30,300 30,350 3,401 3,162 3,401 3,299 30,350 30,400 3,407 3,168 3,407 3,305 30,400 30,450 3,413 3,174 3,413 3,311 30,450 30,500 3,419 3,180 3,419 3,317 30,500 30,550 3,425 3,186 3,425 3,323 30,550 30,600 3,431 3,192 3,431 3,329 30,600 30,650 3,437 3,198 3,437 3,335 30,650 30,700 3,443 3,204 3,443 3,341 30,700 30,750 3,449 3,210 3,449 3,347 30,750 30,800 3,455 3,216 3,455 3,353 30,800 30,850 3,461 3,222 3,461 3,359 30,850 30,900 3,467 3,228 3,467 3,365 30,900 30,950 3,473 3,234 3,473 3,371 30,950 31,000 3,479 3,240 3,479 3,377 31,000 31,000 31,050 3,485 3,246 3,485 3,383 31,050 31,100 3,491 3,252 3,491 3,389 31,100 31,150 3,497 3,258 3,497 3,395 31,150 31,200 3,503 3,264 3,503 3,401 31,200 31,250 3,509 3,270 3,509 3,407 31,250 31,300 3,515 3,276 3,515 3,413 31,300 31,350 3,521 3,282 3,521 3,419 31,350 31,400 3,527 3,288 3,527 3,425 31,400 31,450 3,533 3,294 3,533 3,431 31,450 31,500 3,539 3,300 3,539 3,437 31,500 31,550 3,545 3,306 3,545 3,443 31,550 31,600 3,551 3,312 3,551 3,449 31,600 31,650 3,557 3,318 3,557 3,455 31,650 31,700 3,563 3,324 3,563 3,461 31,700 31,750 3,569 3,330 3,569 3,467 31,750 31,800 3,575 3,336 3,575 3,473 31,800 31,850 3,581 3,342 3,581 3,479 31,850 31,900 3,587 3,348 3,587 3,485 31,900 31,950 3,593 3,354 3,593 3,491 31,950 32,000 3,599 3,360 3,599 3,497 32,000 32,000 32,050 3,605 3,366 3,605 3,503 32,050 32,100 3,611 3,372 3,611 3,509 32,100 32,150 3,617 3,378 3,617 3,515 32,150 32,200 3,623 3,384 3,623 3,521 32,200 32,250 3,629 3,390 3,629 3,527 32,250 32,300 3,635 3,396 3,635 3,533 32,300 32,350 3,641 3,402 3,641 3,539 32,350 32,400 3,647 3,408 3,647 3,545 32,400 32,450 3,653 3,414 3,653 3,551 32,450 32,500 3,659 3,420 3,659 3,557 32,500 32,550 3,665 3,426 3,665 3,563 32,550 32,600 3,671 3,432 3,671 3,569 32,600 32,650 3,677 3,438 3,677 3,575 32,650 32,700 3,683 3,444 3,683 3,581 32,700 32,750 3,689 3,450 3,689 3,587 32,750 32,800 3,695 3,456 3,695 3,593 32,800 32,850 3,701 3,462 3,701 3,599 32,850 32,900 3,707 3,468 3,707 3,605 32,900 32,950 3,713 3,474 3,713 3,611 32,950 33,000 3,719 3,480 3,719 3,617 33,000 33,000 33,050 3,725 3,486 3,725 3,623 33,050 33,100 3,731 3,492 3,731 3,629 33,100 33,150 3,737 3,498 3,737 3,635 33,150 33,200 3,743 3,504 3,743 3,641 33,200 33,250 3,749 3,510 3,749 3,647 33,250 33,300 3,755 3,516 3,755 3,653 33,300 33,350 3,761 3,522 3,761 3,659 33,350 33,400 3,767 3,528 3,767 3,665 33,400 33,450 3,773 3,534 3,773 3,671 33,450 33,500 3,779 3,540 3,779 3,677 33,500 33,550 3,785 3,546 3,785 3,683 33,550 33,600 3,791 3,552 3,791 3,689 33,600 33,650 3,797 3,558 3,797 3,695 33,650 33,700 3,803 3,564 3,803 3,701 33,700 33,750 3,809 3,570 3,809 3,707 33,750 33,800 3,815 3,576 3,815 3,713 33,800 33,850 3,821 3,582 3,821 3,719 33,850 33,900 3,827 3,588 3,827 3,725 33,900 33,950 3,833 3,594 3,833 3,731 33,950 34,000 3,839 3,600 3,839 3,737 34,000 34,000 34,050 3,845 3,606 3,845 3,743 34,050 34,100 3,851 3,612 3,851 3,749 34,100 34,150 3,857 3,618 3,857 3,755 34,150 34,200 3,863 3,624 3,863 3,761 34,200 34,250 3,869 3,630 3,869 3,767 34,250 34,300 3,875 3,636 3,875 3,773 34,300 34,350 3,881 3,642 3,881 3,779 34,350 34,400 3,887 3,648 3,887 3,785 34,400 34,450 3,893 3,654 3,893 3,791 34,450 34,500 3,899 3,660 3,899 3,797 34,500 34,550 3,905 3,666 3,905 3,803 34,550 34,600 3,911 3,672 3,911 3,809 34,600 34,650 3,917 3,678 3,917 3,815 34,650 34,700 3,923 3,684 3,923 3,821 34,700 34,750 3,929 3,690 3,929 3,827 34,750 34,800 3,935 3,696 3,935 3,833 34,800 34,850 3,941 3,702 3,941 3,839 34,850 34,900 3,947 3,708 3,947 3,845 34,900 34,950 3,953 3,714 3,953 3,851 34,950 35,000 3,959 3,720 3,959 3,857 35,000 35,000 35,050 3,965 3,726 3,965 3,863 35,050 35,100 3,971 3,732 3,971 3,869 35,100 35,150 3,977 3,738 3,977 3,875 35,150 35,200 3,983 3,744 3,983 3,881 35,200 35,250 3,989 3,750 3,989 3,887 35,250 35,300 3,995 3,756 3,995 3,893 35,300 35,350 4,001 3,762 4,001 3,899 35,350 35,400 4,007 3,768 4,007 3,905 35,400 35,450 4,013 3,774 4,013 3,911 35,450 35,500 4,019 3,780 4,019 3,917 35,500 35,550 4,025 3,786 4,025 3,923 35,550 35,600 4,031 3,792 4,031 3,929 35,600 35,650 4,037 3,798 4,037 3,935 35,650 35,700 4,043 3,804 4,043 3,941 35,700 35,750 4,049 3,810 4,049 3,947 35,750 35,800 4,055 3,816 4,055 3,953 35,800 35,850 4,061 3,822 4,061 3,959 35,850 35,900 4,067 3,828 4,067 3,965 35,900 35,950 4,073 3,834 4,073 3,971 35,950 36,000 4,079 3,840 4,079 3,977 36,000 36,000 36,050 4,085 3,846 4,085 3,983 36,050 36,100 4,091 3,852 4,091 3,989 36,100 36,150 4,097 3,858 4,097 3,995 36,150 36,200 4,103 3,864 4,103 4,001 36,200 36,250 4,109 3,870 4,109 4,007 36,250 36,300 4,115 3,876 4,115 4,013 36,300 36,350 4,121 3,882 4,121 4,019 36,350 36,400 4,127 3,888 4,127 4,025 36,400 36,450 4,133 3,894 4,133 4,031 36,450 36,500 4,139 3,900 4,139 4,037 36,500 36,550 4,145 3,906 4,145 4,043 36,550 36,600 4,151 3,912 4,151 4,049 36,600 36,650 4,157 3,918 4,157 4,055 36,650 36,700 4,163 3,924 4,163 4,061 36,700 36,750 4,169 3,930 4,169 4,067 36,750 36,800 4,175 3,936 4,175 4,073 36,800 36,850 4,181 3,942 4,181 4,079 36,850 36,900 4,187 3,948 4,187 4,085 36,900 36,950 4,193 3,954 4,193 4,091 36,950 37,000 4,199 3,960 4,199 4,097 37,000 37,000 37,050 4,205 3,966 4,205 4,103 37,050 37,100 4,211 3,972 4,211 4,109 37,100 37,150 4,217 3,978 4,217 4,115 37,150 37,200 4,223 3,984 4,223 4,121 37,200 37,250 4,229 3,990 4,229 4,127 37,250 37,300 4,235 3,996 4,235 4,133 37,300 37,350 4,241 4,002 4,241 4,139 37,350 37,400 4,247 4,008 4,247 4,145 37,400 37,450 4,253 4,014 4,253 4,151 37,450 37,500 4,259 4,020 4,259 4,157 37,500 37,550 4,265 4,026 4,265 4,163 37,550 37,600 4,271 4,032 4,271 4,169 37,600 37,650 4,277 4,038 4,277 4,175 37,650 37,700 4,283 4,044 4,283 4,181 37,700 37,750 4,289 4,050 4,289 4,187 37,750 37,800 4,295 4,056 4,295 4,193 37,800 37,850 4,301 4,062 4,301 4,199 37,850 37,900 4,307 4,068 4,307 4,205 37,900 37,950 4,313 4,074 4,313 4,211 37,950 38,000 4,319 4,080 4,319 4,217 38,000 38,000 38,050 4,325 4,086 4,325 4,223 38,050 38,100 4,331 4,092 4,331 4,229 38,100 38,150 4,337 4,098 4,337 4,235 38,150 38,200 4,343 4,104 4,343 4,241 38,200 38,250 4,349 4,110 4,349 4,247 38,250 38,300 4,355 4,116 4,355 4,253 38,300 38,350 4,361 4,122 4,361 4,259 38,350 38,400 4,367 4,128 4,367 4,265 38,400 38,450 4,373 4,134 4,373 4,271 38,450 38,500 4,379 4,140 4,379 4,277 38,500 38,550 4,385 4,146 4,385 4,283 38,550 38,600 4,391 4,152 4,391 4,289 38,600 38,650 4,397 4,158 4,397 4,295 38,650 38,700 4,403 4,164 4,403 4,301 38,700 38,750 4,409 4,170 4,409 4,307 38,750 38,800 4,415 4,176 4,415 4,313 38,800 38,850 4,421 4,182 4,421 4,319 38,850 38,900 4,427 4,188 4,427 4,325 38,900 38,950 4,433 4,194 4,433 4,331 38,950 39,000 4,439 4,200 4,439 4,337 39,000 39,000 39,050 4,445 4,206 4,445 4,343 39,050 39,100 4,451 4,212 4,451 4,349 39,100 39,150 4,457 4,218 4,457 4,355 39,150 39,200 4,463 4,224 4,463 4,361 39,200 39,250 4,469 4,230 4,469 4,367 39,250 39,300 4,475 4,236 4,475 4,373 39,300 39,350 4,481 4,242 4,481 4,379 39,350 39,400 4,487 4,248 4,487 4,385 39,400 39,450 4,493 4,254 4,493 4,391 39,450 39,500 4,499 4,260 4,499 4,397 39,500 39,550 4,505 4,266 4,505 4,403 39,550 39,600 4,511 4,272 4,511 4,409 39,600 39,650 4,517 4,278 4,517 4,415 39,650 39,700 4,523 4,284 4,523 4,421 39,700 39,750 4,529 4,290 4,529 4,427 39,750 39,800 4,535 4,296 4,535 4,433 39,800 39,850 4,541 4,302 4,541 4,439 39,850 39,900 4,547 4,308 4,547 4,445 39,900 39,950 4,553 4,314 4,553 4,451 39,950 40,000 4,559 4,320 4,559 4,457 40,000 40,000 40,050 4,565 4,326 4,565 4,463 40,050 40,100 4,571 4,332 4,571 4,469 40,100 40,150 4,577 4,338 4,577 4,475 40,150 40,200 4,583 4,344 4,583 4,481 40,200 40,250 4,589 4,350 4,589 4,487 40,250 40,300 4,595 4,356 4,595 4,493 40,300 40,350 4,601 4,362 4,601 4,499 40,350 40,400 4,607 4,368 4,607 4,505 40,400 40,450 4,613 4,374 4,613 4,511 40,450 40,500 4,619 4,380 4,619 4,517 40,500 40,550 4,625 4,386 4,625 4,523 40,550 40,600 4,631 4,392 4,631 4,529 40,600 40,650 4,637 4,398 4,637 4,535 40,650 40,700 4,643 4,404 4,643 4,541 40,700 40,750 4,649 4,410 4,649 4,547 40,750 40,800 4,655 4,416 4,655 4,553 40,800 40,850 4,661 4,422 4,661 4,559 40,850 40,900 4,667 4,428 4,667 4,565 40,900 40,950 4,673 4,434 4,673 4,571 40,950 41,000 4,679 4,440 4,679 4,577 41,000 41,000 41,050 4,685 4,446 4,685 4,583 41,050 41,100 4,691 4,452 4,691 4,589 41,100 41,150 4,697 4,458 4,697 4,595 41,150 41,200 4,703 4,464 4,703 4,601 41,200 41,250 4,709 4,470 4,709 4,607 41,250 41,300 4,715 4,476 4,715 4,613 41,300 41,350 4,721 4,482 4,721 4,619 41,350 41,400 4,727 4,488 4,727 4,625 41,400 41,450 4,733 4,494 4,733 4,631 41,450 41,500 4,739 4,500 4,739 4,637 41,500 41,550 4,745 4,506 4,745 4,643 41,550 41,600 4,751 4,512 4,751 4,649 41,600 41,650 4,757 4,518 4,757 4,655 41,650 41,700 4,763 4,524 4,763 4,661 41,700 41,750 4,769 4,530 4,769 4,667 41,750 41,800 4,775 4,536 4,775 4,673 41,800 41,850 4,781 4,542 4,781 4,679 41,850 41,900 4,787 4,548 4,787 4,685 41,900 41,950 4,793 4,554 4,793 4,691 41,950 42,000 4,799 4,560 4,799 4,697 42,000 42,000 42,050 4,805 4,566 4,805 4,703 42,050 42,100 4,811 4,572 4,811 4,709 42,100 42,150 4,817 4,578 4,817 4,715 42,150 42,200 4,823 4,584 4,823 4,721 42,200 42,250 4,829 4,590 4,829 4,727 42,250 42,300 4,835 4,596 4,835 4,733 42,300 42,350 4,841 4,602 4,841 4,739 42,350 42,400 4,847 4,608 4,847 4,745 42,400 42,450 4,853 4,614 4,853 4,751 42,450 42,500 4,859 4,620 4,859 4,757 42,500 42,550 4,865 4,626 4,865 4,763 42,550 42,600 4,871 4,632 4,871 4,769 42,600 42,650 4,877 4,638 4,877 4,775 42,650 42,700 4,883 4,644 4,883 4,781 42,700 42,750 4,889 4,650 4,889 4,787 42,750 42,800 4,895 4,656 4,895 4,793 42,800 42,850 4,901 4,662 4,901 4,799 42,850 42,900 4,907 4,668 4,907 4,805 42,900 42,950 4,913 4,674 4,913 4,811 42,950 43,000 4,919 4,680 4,919 4,817 43,000 43,000 43,050 4,925 4,686 4,925 4,823 43,050 43,100 4,931 4,692 4,931 4,829 43,100 43,150 4,937 4,698 4,937 4,835 43,150 43,200 4,943 4,704 4,943 4,841 43,200 43,250 4,949 4,710 4,949 4,847 43,250 43,300 4,955 4,716 4,955 4,853 43,300 43,350 4,961 4,722 4,961 4,859 43,350 43,400 4,967 4,728 4,967 4,865 43,400 43,450 4,973 4,734 4,973 4,871 43,450 43,500 4,979 4,740 4,979 4,877 43,500 43,550 4,985 4,746 4,985 4,883 43,550 43,600 4,991 4,752 4,991 4,889 43,600 43,650 4,997 4,758 4,997 4,895 43,650 43,700 5,003 4,764 5,003 4,901 43,700 43,750 5,009 4,770 5,009 4,907 43,750 43,800 5,015 4,776 5,015 4,913 43,800 43,850 5,021 4,782 5,021 4,919 43,850 43,900 5,027 4,788 5,027 4,925 43,900 43,950 5,033 4,794 5,033 4,931 43,950 44,000 5,039 4,800 5,039 4,937 44,000 44,000 44,050 5,045 4,806 5,045 4,943 44,050 44,100 5,051 4,812 5,051 4,949 44,100 44,150 5,057 4,818 5,057 4,955 44,150 44,200 5,063 4,824 5,063 4,961 44,200 44,250 5,069 4,830 5,069 4,967 44,250 44,300 5,075 4,836 5,075 4,973 44,300 44,350 5,081 4,842 5,081 4,979 44,350 44,400 5,087 4,848 5,087 4,985 44,400 44,450 5,093 4,854 5,093 4,991 44,450 44,500 5,099 4,860 5,099 4,997 44,500 44,550 5,105 4,866 5,105 5,003 44,550 44,600 5,111 4,872 5,111 5,009 44,600 44,650 5,117 4,878 5,117 5,015 44,650 44,700 5,123 4,884 5,123 5,021 44,700 44,750 5,129 4,890 5,129 5,027 44,750 44,800 5,135 4,896 5,135 5,033 44,800 44,850 5,141 4,902 5,141 5,039 44,850 44,900 5,147 4,908 5,147 5,045 44,900 44,950 5,153 4,914 5,153 5,051 44,950 45,000 5,159 4,920 5,159 5,057 45,000 45,000 45,050 5,165 4,926 5,165 5,063 45,050 45,100 5,171 4,932 5,171 5,069 45,100 45,150 5,177 4,938 5,177 5,075 45,150 45,200 5,183 4,944 5,183 5,081 45,200 45,250 5,189 4,950 5,189 5,087 45,250 45,300 5,195 4,956 5,195 5,093 45,300 45,350 5,201 4,962 5,201 5,099 45,350 45,400 5,207 4,968 5,207 5,105 45,400 45,450 5,213 4,974 5,213 5,111 45,450 45,500 5,219 4,980 5,219 5,117 45,500 45,550 5,225 4,986 5,225 5,123 45,550 45,600 5,231 4,992 5,231 5,129 45,600 45,650 5,237 4,998 5,237 5,135 45,650 45,700 5,243 5,004 5,243 5,141 45,700 45,750 5,249 5,010 5,249 5,147 45,750 45,800 5,255 5,016 5,255 5,153 45,800 45,850 5,261 5,022 5,261 5,159 45,850 45,900 5,267 5,028 5,267 5,165 45,900 45,950 5,273 5,034 5,273 5,171 45,950 46,000 5,279 5,040 5,279 5,177 46,000 46,000 46,050 5,285 5,046 5,285 5,183 46,050 46,100 5,291 5,052 5,291 5,189 46,100 46,150 5,297 5,058 5,297 5,195 46,150 46,200 5,303 5,064 5,303 5,201 46,200 46,250 5,309 5,070 5,309 5,207 46,250 46,300 5,315 5,076 5,315 5,213 46,300 46,350 5,321 5,082 5,321 5,219 46,350 46,400 5,327 5,088 5,327 5,225 46,400 46,450 5,333 5,094 5,333 5,231 46,450 46,500 5,339 5,100 5,339 5,237 46,500 46,550 5,345 5,106 5,345 5,243 46,550 46,600 5,351 5,112 5,351 5,249 46,600 46,650 5,357 5,118 5,357 5,255 46,650 46,700 5,363 5,124 5,363 5,261 46,700 46,750 5,369 5,130 5,369 5,267 46,750 46,800 5,375 5,136 5,375 5,273 46,800 46,850 5,381 5,142 5,381 5,279 46,850 46,900 5,387 5,148 5,387 5,285 46,900 46,950 5,393 5,154 5,393 5,291 46,950 47,000 5,399 5,160 5,399 5,297 47,000 47,000 47,050 5,405 5,166 5,405 5,303 47,050 47,100 5,411 5,172 5,411 5,309 47,100 47,150 5,417 5,178 5,417 5,315 47,150 47,200 5,423 5,184 5,423 5,321 47,200 47,250 5,429 5,190 5,429 5,327 47,250 47,300 5,435 5,196 5,435 5,333 47,300 47,350 5,441 5,202 5,441 5,339 47,350 47,400 5,447 5,208 5,447 5,345 47,400 47,450 5,453 5,214 5,453 5,351 47,450 47,500 5,459 5,220 5,459 5,357 47,500 47,550 5,465 5,226 5,465 5,363 47,550 47,600 5,471 5,232 5,471 5,369 47,600 47,650 5,477 5,238 5,477 5,375 47,650 47,700 5,483 5,244 5,483 5,381 47,700 47,750 5,489 5,250 5,489 5,387 47,750 47,800 5,495 5,256 5,495 5,393 47,800 47,850 5,501 5,262 5,501 5,399 47,850 47,900 5,507 5,268 5,507 5,405 47,900 47,950 5,513 5,274 5,513 5,411 47,950 48,000 5,519 5,280 5,519 5,417 48,000 48,000 48,050 5,525 5,286 5,525 5,423 48,050 48,100 5,531 5,292 5,531 5,429 48,100 48,150 5,537 5,298 5,537 5,435 48,150 48,200 5,543 5,304 5,543 5,441 48,200 48,250 5,549 5,310 5,549 5,447 48,250 48,300 5,555 5,316 5,555 5,453 48,300 48,350 5,561 5,322 5,561 5,459 48,350 48,400 5,567 5,328 5,567 5,465 48,400 48,450 5,573 5,334 5,573 5,471 48,450 48,500 5,579 5,340 5,579 5,477 48,500 48,550 5,590 5,346 5,590 5,483 48,550 48,600 5,601 5,352 5,601 5,489 48,600 48,650 5,612 5,358 5,612 5,495 48,650 48,700 5,623 5,364 5,623 5,501 48,700 48,750 5,634 5,370 5,634 5,507 48,750 48,800 5,645 5,376 5,645 5,513 48,800 48,850 5,656 5,382 5,656 5,519 48,850 48,900 5,667 5,388 5,667 5,525 48,900 48,950 5,678 5,394 5,678 5,531 48,950 49,000 5,689 5,400 5,689 5,537 49,000 49,000 49,050 5,700 5,406 5,700 5,543 49,050 49,100 5,711 5,412 5,711 5,549 49,100 49,150 5,722 5,418 5,722 5,555 49,150 49,200 5,733 5,424 5,733 5,561 49,200 49,250 5,744 5,430 5,744 5,567 49,250 49,300 5,755 5,436 5,755 5,573 49,300 49,350 5,766 5,442 5,766 5,579 49,350 49,400 5,777 5,448 5,777 5,585 49,400 49,450 5,788 5,454 5,788 5,591 49,450 49,500 5,799 5,460 5,799 5,597 49,500 49,550 5,810 5,466 5,810 5,603 49,550 49,600 5,821 5,472 5,821 5,609 49,600 49,650 5,832 5,478 5,832 5,615 49,650 49,700 5,843 5,484 5,843 5,621 49,700 49,750 5,854 5,490 5,854 5,627 49,750 49,800 5,865 5,496 5,865 5,633 49,800 49,850 5,876 5,502 5,876 5,639 49,850 49,900 5,887 5,508 5,887 5,645 49,900 49,950 5,898 5,514 5,898 5,651 49,950 50,000 5,909 5,520 5,909 5,657 50,000 50,000 50,050 5,920 5,526 5,920 5,663 50,050 50,100 5,931 5,532 5,931 5,669 50,100 50,150 5,942 5,538 5,942 5,675 50,150 50,200 5,953 5,544 5,953 5,681 50,200 50,250 5,964 5,550 5,964 5,687 50,250 50,300 5,975 5,556 5,975 5,693 50,300 50,350 5,986 5,562 5,986 5,699 50,350 50,400 5,997 5,568 5,997 5,705 50,400 50,450 6,008 5,574 6,008 5,711 50,450 50,500 6,019 5,580 6,019 5,717 50,500 50,550 6,030 5,586 6,030 5,723 50,550 50,600 6,041 5,592 6,041 5,729 50,600 50,650 6,052 5,598 6,052 5,735 50,650 50,700 6,063 5,604 6,063 5,741 50,700 50,750 6,074 5,610 6,074 5,747 50,750 50,800 6,085 5,616 6,085 5,753 50,800 50,850 6,096 5,622 6,096 5,759 50,850 50,900 6,107 5,628 6,107 5,765 50,900 50,950 6,118 5,634 6,118 5,771 50,950 51,000 6,129 5,640 6,129 5,777 51,000 51,000 51,050 6,140 5,646 6,140 5,783 51,050 51,100 6,151 5,652 6,151 5,789 51,100 51,150 6,162 5,658 6,162 5,795 51,150 51,200 6,173 5,664 6,173 5,801 51,200 51,250 6,184 5,670 6,184 5,807 51,250 51,300 6,195 5,676 6,195 5,813 51,300 51,350 6,206 5,682 6,206 5,819 51,350 51,400 6,217 5,688 6,217 5,825 51,400 51,450 6,228 5,694 6,228 5,831 51,450 51,500 6,239 5,700 6,239 5,837 51,500 51,550 6,250 5,706 6,250 5,843 51,550 51,600 6,261 5,712 6,261 5,849 51,600 51,650 6,272 5,718 6,272 5,855 51,650 51,700 6,283 5,724 6,283 5,861 51,700 51,750 6,294 5,730 6,294 5,867 51,750 51,800 6,305 5,736 6,305 5,873 51,800 51,850 6,316 5,742 6,316 5,879 51,850 51,900 6,327 5,748 6,327 5,885 51,900 51,950 6,338 5,754 6,338 5,891 51,950 52,000 6,349 5,760 6,349 5,897 52,000 52,000 52,050 6,360 5,766 6,360 5,903 52,050 52,100 6,371 5,772 6,371 5,909 52,100 52,150 6,382 5,778 6,382 5,915 52,150 52,200 6,393 5,784 6,393 5,921 52,200 52,250 6,404 5,790 6,404 5,927 52,250 52,300 6,415 5,796 6,415 5,933 52,300 52,350 6,426 5,802 6,426 5,939 52,350 52,400 6,437 5,808 6,437 5,945 52,400 52,450 6,448 5,814 6,448 5,951 52,450 52,500 6,459 5,820 6,459 5,957 52,500 52,550 6,470 5,826 6,470 5,963 52,550 52,600 6,481 5,832 6,481 5,969 52,600 52,650 6,492 5,838 6,492 5,975 52,650 52,700 6,503 5,844 6,503 5,981 52,700 52,750 6,514 5,850 6,514 5,987 52,750 52,800 6,525 5,856 6,525 5,993 52,800 52,850 6,536 5,862 6,536 5,999 52,850 52,900 6,547 5,868 6,547 6,005 52,900 52,950 6,558 5,874 6,558 6,011 52,950 53,000 6,569 5,880 6,569 6,017 53,000 53,000 53,050 6,580 5,886 6,580 6,023 53,050 53,100 6,591 5,892 6,591 6,029 53,100 53,150 6,602 5,898 6,602 6,035 53,150 53,200 6,613 5,904 6,613 6,041 53,200 53,250 6,624 5,910 6,624 6,047 53,250 53,300 6,635 5,916 6,635 6,053 53,300 53,350 6,646 5,922 6,646 6,059 53,350 53,400 6,657 5,928 6,657 6,065 53,400 53,450 6,668 5,934 6,668 6,071 53,450 53,500 6,679 5,940 6,679 6,077 53,500 53,550 6,690 5,946 6,690 6,083 53,550 53,600 6,701 5,952 6,701 6,089 53,600 53,650 6,712 5,958 6,712 6,095 53,650 53,700 6,723 5,964 6,723 6,101 53,700 53,750 6,734 5,970 6,734 6,107 53,750 53,800 6,745 5,976 6,745 6,113 53,800 53,850 6,756 5,982 6,756 6,119 53,850 53,900 6,767 5,988 6,767 6,125 53,900 53,950 6,778 5,994 6,778 6,131 53,950 54,000 6,789 6,000 6,789 6,137 54,000 54,000 54,050 6,800 6,006 6,800 6,143 54,050 54,100 6,811 6,012 6,811 6,149 54,100 54,150 6,822 6,018 6,822 6,155 54,150 54,200 6,833 6,024 6,833 6,161 54,200 54,250 6,844 6,030 6,844 6,167 54,250 54,300 6,855 6,036 6,855 6,173 54,300 54,350 6,866 6,042 6,866 6,179 54,350 54,400 6,877 6,048 6,877 6,185 54,400 54,450 6,888 6,054 6,888 6,191 54,450 54,500 6,899 6,060 6,899 6,197 54,500 54,550 6,910 6,066 6,910 6,203 54,550 54,600 6,921 6,072 6,921 6,209 54,600 54,650 6,932 6,078 6,932 6,215 54,650 54,700 6,943 6,084 6,943 6,221 54,700 54,750 6,954 6,090 6,954 6,227 54,750 54,800 6,965 6,096 6,965 6,233 54,800 54,850 6,976 6,102 6,976 6,239 54,850 54,900 6,987 6,108 6,987 6,245 54,900 54,950 6,998 6,114 6,998 6,251 54,950 55,000 7,009 6,120 7,009 6,257 55,000 55,000 55,050 7,020 6,126 7,020 6,263 55,050 55,100 7,031 6,132 7,031 6,269 55,100 55,150 7,042 6,138 7,042 6,275 55,150 55,200 7,053 6,144 7,053 6,281 55,200 55,250 7,064 6,150 7,064 6,287 55,250 55,300 7,075 6,156 7,075 6,293 55,300 55,350 7,086 6,162 7,086 6,299 55,350 55,400 7,097 6,168 7,097 6,305 55,400 55,450 7,108 6,174 7,108 6,311 55,450 55,500 7,119 6,180 7,119 6,317 55,500 55,550 7,130 6,186 7,130 6,323 55,550 55,600 7,141 6,192 7,141 6,329 55,600 55,650 7,152 6,198 7,152 6,335 55,650 55,700 7,163 6,204 7,163 6,341 55,700 55,750 7,174 6,210 7,174 6,347 55,750 55,800 7,185 6,216 7,185 6,353 55,800 55,850 7,196 6,222 7,196 6,359 55,850 55,900 7,207 6,228 7,207 6,365 55,900 55,950 7,218 6,234 7,218 6,371 55,950 56,000 7,229 6,240 7,229 6,377 56,000 56,000 56,050 7,240 6,246 7,240 6,383 56,050 56,100 7,251 6,252 7,251 6,389 56,100 56,150 7,262 6,258 7,262 6,395 56,150 56,200 7,273 6,264 7,273 6,401 56,200 56,250 7,284 6,270 7,284 6,407 56,250 56,300 7,295 6,276 7,295 6,413 56,300 56,350 7,306 6,282 7,306 6,419 56,350 56,400 7,317 6,288 7,317 6,425 56,400 56,450 7,328 6,294 7,328 6,431 56,450 56,500 7,339 6,300 7,339 6,437 56,500 56,550 7,350 6,306 7,350 6,443 56,550 56,600 7,361 6,312 7,361 6,449 56,600 56,650 7,372 6,318 7,372 6,455 56,650 56,700 7,383 6,324 7,383 6,461 56,700 56,750 7,394 6,330 7,394 6,467 56,750 56,800 7,405 6,336 7,405 6,473 56,800 56,850 7,416 6,342 7,416 6,479 56,850 56,900 7,427 6,348 7,427 6,485 56,900 56,950 7,438 6,354 7,438 6,491 56,950 57,000 7,449 6,360 7,449 6,497 57,000 57,000 57,050 7,460 6,366 7,460 6,503 57,050 57,100 7,471 6,372 7,471 6,509 57,100 57,150 7,482 6,378 7,482 6,515 57,150 57,200 7,493 6,384 7,493 6,521 57,200 57,250 7,504 6,390 7,504 6,527 57,250 57,300 7,515 6,396 7,515 6,533 57,300 57,350 7,526 6,402 7,526 6,539 57,350 57,400 7,537 6,408 7,537 6,545 57,400 57,450 7,548 6,414 7,548 6,551 57,450 57,500 7,559 6,420 7,559 6,557 57,500 57,550 7,570 6,426 7,570 6,563 57,550 57,600 7,581 6,432 7,581 6,569 57,600 57,650 7,592 6,438 7,592 6,575 57,650 57,700 7,603 6,444 7,603 6,581 57,700 57,750 7,614 6,450 7,614 6,587 57,750 57,800 7,625 6,456 7,625 6,593 57,800 57,850 7,636 6,462 7,636 6,599 57,850 57,900 7,647 6,468 7,647 6,605 57,900 57,950 7,658 6,474 7,658 6,611 57,950 58,000 7,669 6,480 7,669 6,617 58,000 58,000 58,050 7,680 6,486 7,680 6,623 58,050 58,100 7,691 6,492 7,691 6,629 58,100 58,150 7,702 6,498 7,702 6,635 58,150 58,200 7,713 6,504 7,713 6,641 58,200 58,250 7,724 6,510 7,724 6,647 58,250 58,300 7,735 6,516 7,735 6,653 58,300 58,350 7,746 6,522 7,746 6,659 58,350 58,400 7,757 6,528 7,757 6,665 58,400 58,450 7,768 6,534 7,768 6,671 58,450 58,500 7,779 6,540 7,779 6,677 58,500 58,550 7,790 6,546 7,790 6,683 58,550 58,600 7,801 6,552 7,801 6,689 58,600 58,650 7,812 6,558 7,812 6,695 58,650 58,700 7,823 6,564 7,823 6,701 58,700 58,750 7,834 6,570 7,834 6,707 58,750 58,800 7,845 6,576 7,845 6,713 58,800 58,850 7,856 6,582 7,856 6,719 58,850 58,900 7,867 6,588 7,867 6,725 58,900 58,950 7,878 6,594 7,878 6,731 58,950 59,000 7,889 6,600 7,889 6,737 59,000 59,000 59,050 7,900 6,606 7,900 6,743 59,050 59,100 7,911 6,612 7,911 6,749 59,100 59,150 7,922 6,618 7,922 6,755 59,150 59,200 7,933 6,624 7,933 6,761 59,200 59,250 7,944 6,630 7,944 6,767 59,250 59,300 7,955 6,636 7,955 6,773 59,300 59,350 7,966 6,642 7,966 6,779 59,350 59,400 7,977 6,648 7,977 6,785 59,400 59,450 7,988 6,654 7,988 6,791 59,450 59,500 7,999 6,660 7,999 6,797 59,500 59,550 8,010 6,666 8,010 6,803 59,550 59,600 8,021 6,672 8,021 6,809 59,600 59,650 8,032 6,678 8,032 6,815 59,650 59,700 8,043 6,684 8,043 6,821 59,700 59,750 8,054 6,690 8,054 6,827 59,750 59,800 8,065 6,696 8,065 6,833 59,800 59,850 8,076 6,702 8,076 6,839 59,850 59,900 8,087 6,708 8,087 6,845 59,900 59,950 8,098 6,714 8,098 6,851 59,950 60,000 8,109 6,720 8,109 6,857 60,000 60,000 60,050 8,120 6,726 8,120 6,863 60,050 60,100 8,131 6,732 8,131 6,869 60,100 60,150 8,142 6,738 8,142 6,875 60,150 60,200 8,153 6,744 8,153 6,881 60,200 60,250 8,164 6,750 8,164 6,887 60,250 60,300 8,175 6,756 8,175 6,893 60,300 60,350 8,186 6,762 8,186 6,899 60,350 60,400 8,197 6,768 8,197 6,905 60,400 60,450 8,208 6,774 8,208 6,911 60,450 60,500 8,219 6,780 8,219 6,917 60,500 60,550 8,230 6,786 8,230 6,923 60,550 60,600 8,241 6,792 8,241 6,929 60,600 60,650 8,252 6,798 8,252 6,935 60,650 60,700 8,263 6,804 8,263 6,941 60,700 60,750 8,274 6,810 8,274 6,947 60,750 60,800 8,285 6,816 8,285 6,953 60,800 60,850 8,296 6,822 8,296 6,959 60,850 60,900 8,307 6,828 8,307 6,965 60,900 60,950 8,318 6,834 8,318 6,971 60,950 61,000 8,329 6,840 8,329 6,977 61,000 61,000 61,050 8,340 6,846 8,340 6,983 61,050 61,100 8,351 6,852 8,351 6,989 61,100 61,150 8,362 6,858 8,362 6,995 61,150 61,200 8,373 6,864 8,373 7,001 61,200 61,250 8,384 6,870 8,384 7,007 61,250 61,300 8,395 6,876 8,395 7,013 61,300 61,350 8,406 6,882 8,406 7,019 61,350 61,400 8,417 6,888 8,417 7,025 61,400 61,450 8,428 6,894 8,428 7,031 61,450 61,500 8,439 6,900 8,439 7,037 61,500 61,550 8,450 6,906 8,450 7,043 61,550 61,600 8,461 6,912 8,461 7,049 61,600 61,650 8,472 6,918 8,472 7,055 61,650 61,700 8,483 6,924 8,483 7,061 61,700 61,750 8,494 6,930 8,494 7,067 61,750 61,800 8,505 6,936 8,505 7,073 61,800 61,850 8,516 6,942 8,516 7,079 61,850 61,900 8,527 6,948 8,527 7,085 61,900 61,950 8,538 6,954 8,538 7,091 61,950 62,000 8,549 6,960 8,549 7,097 62,000 62,000 62,050 8,560 6,966 8,560 7,103 62,050 62,100 8,571 6,972 8,571 7,109 62,100 62,150 8,582 6,978 8,582 7,115 62,150 62,200 8,593 6,984 8,593 7,121 62,200 62,250 8,604 6,990 8,604 7,127 62,250 62,300 8,615 6,996 8,615 7,133 62,300 62,350 8,626 7,002 8,626 7,139 62,350 62,400 8,637 7,008 8,637 7,145 62,400 62,450 8,648 7,014 8,648 7,151 62,450 62,500 8,659 7,020 8,659 7,157 62,500 62,550 8,670 7,026 8,670 7,163 62,550 62,600 8,681 7,032 8,681 7,169 62,600 62,650 8,692 7,038 8,692 7,175 62,650 62,700 8,703 7,044 8,703 7,181 62,700 62,750 8,714 7,050 8,714 7,187 62,750 62,800 8,725 7,056 8,725 7,193 62,800 62,850 8,736 7,062 8,736 7,199 62,850 62,900 8,747 7,068 8,747 7,205 62,900 62,950 8,758 7,074 8,758 7,211 62,950 63,000 8,769 7,080 8,769 7,217 63,000 63,000 63,050 8,780 7,086 8,780 7,223 63,050 63,100 8,791 7,092 8,791 7,229 63,100 63,150 8,802 7,098 8,802 7,235 63,150 63,200 8,813 7,104 8,813 7,241 63,200 63,250 8,824 7,110 8,824 7,247 63,250 63,300 8,835 7,116 8,835 7,253 63,300 63,350 8,846 7,122 8,846 7,259 63,350 63,400 8,857 7,128 8,857 7,265 63,400 63,450 8,868 7,134 8,868 7,271 63,450 63,500 8,879 7,140 8,879 7,277 63,500 63,550 8,890 7,146 8,890 7,283 63,550 63,600 8,901 7,152 8,901 7,289 63,600 63,650 8,912 7,158 8,912 7,295 63,650 63,700 8,923 7,164 8,923 7,301 63,700 63,750 8,934 7,170 8,934 7,307 63,750 63,800 8,945 7,176 8,945 7,313 63,800 63,850 8,956 7,182 8,956 7,319 63,850 63,900 8,967 7,188 8,967 7,325 63,900 63,950 8,978 7,194 8,978 7,331 63,950 64,000 8,989 7,200 8,989 7,337 64,000 64,000 64,050 9,000 7,206 9,000 7,343 64,050 64,100 9,011 7,212 9,011 7,349 64,100 64,150 9,022 7,218 9,022 7,355 64,150 64,200 9,033 7,224 9,033 7,361 64,200 64,250 9,044 7,230 9,044 7,367 64,250 64,300 9,055 7,236 9,055 7,373 64,300 64,350 9,066 7,242 9,066 7,379 64,350 64,400 9,077 7,248 9,077 7,385 64,400 64,450 9,088 7,254 9,088 7,391 64,450 64,500 9,099 7,260 9,099 7,397 64,500 64,550 9,110 7,266 9,110 7,403 64,550 64,600 9,121 7,272 9,121 7,409 64,600 64,650 9,132 7,278 9,132 7,415 64,650 64,700 9,143 7,284 9,143 7,421 64,700 64,750 9,154 7,290 9,154 7,427 64,750 64,800 9,165 7,296 9,165 7,433 64,800 64,850 9,176 7,302 9,176 7,439 64,850 64,900 9,187 7,308 9,187 7,448 64,900 64,950 9,198 7,314 9,198 7,459 64,950 65,000 9,209 7,320 9,209 7,470 65,000 65,000 65,050 9,220 7,326 9,220 7,481 65,050 65,100 9,231 7,332 9,231 7,492 65,100 65,150 9,242 7,338 9,242 7,503 65,150 65,200 9,253 7,344 9,253 7,514 65,200 65,250 9,264 7,350 9,264 7,525 65,250 65,300 9,275 7,356 9,275 7,536 65,300 65,350 9,286 7,362 9,286 7,547 65,350 65,400 9,297 7,368 9,297 7,558 65,400 65,450 9,308 7,374 9,308 7,569 65,450 65,500 9,319 7,380 9,319 7,580 65,500 65,550 9,330 7,386 9,330 7,591 65,550 65,600 9,341 7,392 9,341 7,602 65,600 65,650 9,352 7,398 9,352 7,613 65,650 65,700 9,363 7,404 9,363 7,624 65,700 65,750 9,374 7,410 9,374 7,635 65,750 65,800 9,385 7,416 9,385 7,646 65,800 65,850 9,396 7,422 9,396 7,657 65,850 65,900 9,407 7,428 9,407 7,668 65,900 65,950 9,418 7,434 9,418 7,679 65,950 66,000 9,429 7,440 9,429 7,690 66,000 66,000 66,050 9,440 7,446 9,440 7,701 66,050 66,100 9,451 7,452 9,451 7,712 66,100 66,150 9,462 7,458 9,462 7,723 66,150 66,200 9,473 7,464 9,473 7,734 66,200 66,250 9,484 7,470 9,484 7,745 66,250 66,300 9,495 7,476 9,495 7,756 66,300 66,350 9,506 7,482 9,506 7,767 66,350 66,400 9,517 7,488 9,517 7,778 66,400 66,450 9,528 7,494 9,528 7,789 66,450 66,500 9,539 7,500 9,539 7,800 66,500 66,550 9,550 7,506 9,550 7,811 66,550 66,600 9,561 7,512 9,561 7,822 66,600 66,650 9,572 7,518 9,572 7,833 66,650 66,700 9,583 7,524 9,583 7,844 66,700 66,750 9,594 7,530 9,594 7,855 66,750 66,800 9,605 7,536 9,605 7,866 66,800 66,850 9,616 7,542 9,616 7,877 66,850 66,900 9,627 7,548 9,627 7,888 66,900 66,950 9,638 7,554 9,638 7,899 66,950 67,000 9,649 7,560 9,649 7,910 67,000 67,000 67,050 9,660 7,566 9,660 7,921 67,050 67,100 9,671 7,572 9,671 7,932 67,100 67,150 9,682 7,578 9,682 7,943 67,150 67,200 9,693 7,584 9,693 7,954 67,200 67,250 9,704 7,590 9,704 7,965 67,250 67,300 9,715 7,596 9,715 7,976 67,300 67,350 9,726 7,602 9,726 7,987 67,350 67,400 9,737 7,608 9,737 7,998 67,400 67,450 9,748 7,614 9,748 8,009 67,450 67,500 9,759 7,620 9,759 8,020 67,500 67,550 9,770 7,626 9,770 8,031 67,550 67,600 9,781 7,632 9,781 8,042 67,600 67,650 9,792 7,638 9,792 8,053 67,650 67,700 9,803 7,644 9,803 8,064 67,700 67,750 9,814 7,650 9,814 8,075 67,750 67,800 9,825 7,656 9,825 8,086 67,800 67,850 9,836 7,662 9,836 8,097 67,850 67,900 9,847 7,668 9,847 8,108 67,900 67,950 9,858 7,674 9,858 8,119 67,950 68,000 9,869 7,680 9,869 8,130 68,000 68,000 68,050 9,880 7,686 9,880 8,141 68,050 68,100 9,891 7,692 9,891 8,152 68,100 68,150 9,902 7,698 9,902 8,163 68,150 68,200 9,913 7,704 9,913 8,174 68,200 68,250 9,924 7,710 9,924 8,185 68,250 68,300 9,935 7,716 9,935 8,196 68,300 68,350 9,946 7,722 9,946 8,207 68,350 68,400 9,957 7,728 9,957 8,218 68,400 68,450 9,968 7,734 9,968 8,229 68,450 68,500 9,979 7,740 9,979 8,240 68,500 68,550 9,990 7,746 9,990 8,251 68,550 68,600 10,001 7,752 10,001 8,262 68,600 68,650 10,012 7,758 10,012 8,273 68,650 68,700 10,023 7,764 10,023 8,284 68,700 68,750 10,034 7,770 10,034 8,295 68,750 68,800 10,045 7,776 10,045 8,306 68,800 68,850 10,056 7,782 10,056 8,317 68,850 68,900 10,067 7,788 10,067 8,328 68,900 68,950 10,078 7,794 10,078 8,339 68,950 69,000 10,089 7,800 10,089 8,350 69,000 69,000 69,050 10,100 7,806 10,100 8,361 69,050 69,100 10,111 7,812 10,111 8,372 69,100 69,150 10,122 7,818 10,122 8,383 69,150 69,200 10,133 7,824 10,133 8,394 69,200 69,250 10,144 7,830 10,144 8,405 69,250 69,300 10,155 7,836 10,155 8,416 69,300 69,350 10,166 7,842 10,166 8,427 69,350 69,400 10,177 7,848 10,177 8,438 69,400 69,450 10,188 7,854 10,188 8,449 69,450 69,500 10,199 7,860 10,199 8,460 69,500 69,550 10,210 7,866 10,210 8,471 69,550 69,600 10,221 7,872 10,221 8,482 69,600 69,650 10,232 7,878 10,232 8,493 69,650 69,700 10,243 7,884 10,243 8,504 69,700 69,750 10,254 7,890 10,254 8,515 69,750 69,800 10,265 7,896 10,265 8,526 69,800 69,850 10,276 7,902 10,276 8,537 69,850 69,900 10,287 7,908 10,287 8,548 69,900 69,950 10,298 7,914 10,298 8,559 69,950 70,000 10,309 7,920 10,309 8,570 70,000 70,000 70,050 10,320 7,926 10,320 8,581 70,050 70,100 10,331 7,932 10,331 8,592 70,100 70,150 10,342 7,938 10,342 8,603 70,150 70,200 10,353 7,944 10,353 8,614 70,200 70,250 10,364 7,950 10,364 8,625 70,250 70,300 10,375 7,956 10,375 8,636 70,300 70,350 10,386 7,962 10,386 8,647 70,350 70,400 10,397 7,968 10,397 8,658 70,400 70,450 10,408 7,974 10,408 8,669 70,450 70,500 10,419 7,980 10,419 8,680 70,500 70,550 10,430 7,986 10,430 8,691 70,550 70,600 10,441 7,992 10,441 8,702 70,600 70,650 10,452 7,998 10,452 8,713 70,650 70,700 10,463 8,004 10,463 8,724 70,700 70,750 10,474 8,010 10,474 8,735 70,750 70,800 10,485 8,016 10,485 8,746 70,800 70,850 10,496 8,022 10,496 8,757 70,850 70,900 10,507 8,028 10,507 8,768 70,900 70,950 10,518 8,034 10,518 8,779 70,950 71,000 10,529 8,040 10,529 8,790 71,000 71,000 71,050 10,540 8,046 10,540 8,801 71,050 71,100 10,551 8,052 10,551 8,812 71,100 71,150 10,562 8,058 10,562 8,823 71,150 71,200 10,573 8,064 10,573 8,834 71,200 71,250 10,584 8,070 10,584 8,845 71,250 71,300 10,595 8,076 10,595 8,856 71,300 71,350 10,606 8,082 10,606 8,867 71,350 71,400 10,617 8,088 10,617 8,878 71,400 71,450 10,628 8,094 10,628 8,889 71,450 71,500 10,639 8,100 10,639 8,900 71,500 71,550 10,650 8,106 10,650 8,911 71,550 71,600 10,661 8,112 10,661 8,922 71,600 71,650 10,672 8,118 10,672 8,933 71,650 71,700 10,683 8,124 10,683 8,944 71,700 71,750 10,694 8,130 10,694 8,955 71,750 71,800 10,705 8,136 10,705 8,966 71,800 71,850 10,716 8,142 10,716 8,977 71,850 71,900 10,727 8,148 10,727 8,988 71,900 71,950 10,738 8,154 10,738 8,999 71,950 72,000 10,749 8,160 10,749 9,010 72,000 72,000 72,050 10,760 8,166 10,760 9,021 72,050 72,100 10,771 8,172 10,771 9,032 72,100 72,150 10,782 8,178 10,782 9,043 72,150 72,200 10,793 8,184 10,793 9,054 72,200 72,250 10,804 8,190 10,804 9,065 72,250 72,300 10,815 8,196 10,815 9,076 72,300 72,350 10,826 8,202 10,826 9,087 72,350 72,400 10,837 8,208 10,837 9,098 72,400 72,450 10,848 8,214 10,848 9,109 72,450 72,500 10,859 8,220 10,859 9,120 72,500 72,550 10,870 8,226 10,870 9,131 72,550 72,600 10,881 8,232 10,881 9,142 72,600 72,650 10,892 8,238 10,892 9,153 72,650 72,700 10,903 8,244 10,903 9,164 72,700 72,750 10,914 8,250 10,914 9,175 72,750 72,800 10,925 8,256 10,925 9,186 72,800 72,850 10,936 8,262 10,936 9,197 72,850 72,900 10,947 8,268 10,947 9,208 72,900 72,950 10,958 8,274 10,958 9,219 72,950 73,000 10,969 8,280 10,969 9,230 73,000 73,000 73,050 10,980 8,286 10,980 9,241 73,050 73,100 10,991 8,292 10,991 9,252 73,100 73,150 11,002 8,298 11,002 9,263 73,150 73,200 11,013 8,304 11,013 9,274 73,200 73,250 11,024 8,310 11,024 9,285 73,250 73,300 11,035 8,316 11,035 9,296 73,300 73,350 11,046 8,322 11,046 9,307 73,350 73,400 11,057 8,328 11,057 9,318 73,400 73,450 11,068 8,334 11,068 9,329 73,450 73,500 11,079 8,340 11,079 9,340 73,500 73,550 11,090 8,346 11,090 9,351 73,550 73,600 11,101 8,352 11,101 9,362 73,600 73,650 11,112 8,358 11,112 9,373 73,650 73,700 11,123 8,364 11,123 9,384 73,700 73,750 11,134 8,370 11,134 9,395 73,750 73,800 11,145 8,376 11,145 9,406 73,800 73,850 11,156 8,382 11,156 9,417 73,850 73,900 11,167 8,388 11,167 9,428 73,900 73,950 11,178 8,394 11,178 9,439 73,950 74,000 11,189 8,400 11,189 9,450 74,000 74,000 74,050 11,200 8,406 11,200 9,461 74,050 74,100 11,211 8,412 11,211 9,472 74,100 74,150 11,222 8,418 11,222 9,483 74,150 74,200 11,233 8,424 11,233 9,494 74,200 74,250 11,244 8,430 11,244 9,505 74,250 74,300 11,255 8,436 11,255 9,516 74,300 74,350 11,266 8,442 11,266 9,527 74,350 74,400 11,277 8,448 11,277 9,538 74,400 74,450 11,288 8,454 11,288 9,549 74,450 74,500 11,299 8,460 11,299 9,560 74,500 74,550 11,310 8,466 11,310 9,571 74,550 74,600 11,321 8,472 11,321 9,582 74,600 74,650 11,332 8,478 11,332 9,593 74,650 74,700 11,343 8,484 11,343 9,604 74,700 74,750 11,354 8,490 11,354 9,615 74,750 74,800 11,365 8,496 11,365 9,626 74,800 74,850 11,376 8,502 11,376 9,637 74,850 74,900 11,387 8,508 11,387 9,648 74,900 74,950 11,398 8,514 11,398 9,659 74,950 75,000 11,409 8,520 11,409 9,670 75,000 75,000 75,050 11,420 8,526 11,420 9,681 75,050 75,100 11,431 8,532 11,431 9,692 75,100 75,150 11,442 8,538 11,442 9,703 75,150 75,200 11,453 8,544 11,453 9,714 75,200 75,250 11,464 8,550 11,464 9,725 75,250 75,300 11,475 8,556 11,475 9,736 75,300 75,350 11,486 8,562 11,486 9,747 75,350 75,400 11,497 8,568 11,497 9,758 75,400 75,450 11,508 8,574 11,508 9,769 75,450 75,500 11,519 8,580 11,519 9,780 75,500 75,550 11,530 8,586 11,530 9,791 75,550 75,600 11,541 8,592 11,541 9,802 75,600 75,650 11,552 8,598 11,552 9,813 75,650 75,700 11,563 8,604 11,563 9,824 75,700 75,750 11,574 8,610 11,574 9,835 75,750 75,800 11,585 8,616 11,585 9,846 75,800 75,850 11,596 8,622 11,596 9,857 75,850 75,900 11,607 8,628 11,607 9,868 75,900 75,950 11,618 8,634 11,618 9,879 75,950 76,000 11,629 8,640 11,629 9,890 76,000 76,000 76,050 11,640 8,646 11,640 9,901 76,050 76,100 11,651 8,652 11,651 9,912 76,100 76,150 11,662 8,658 11,662 9,923 76,150 76,200 11,673 8,664 11,673 9,934 76,200 76,250 11,684 8,670 11,684 9,945 76,250 76,300 11,695 8,676 11,695 9,956 76,300 76,350 11,706 8,682 11,706 9,967 76,350 76,400 11,717 8,688 11,717 9,978 76,400 76,450 11,728 8,694 11,728 9,989 76,450 76,500 11,739 8,700 11,739 10,000 76,500 76,550 11,750 8,706 11,750 10,011 76,550 76,600 11,761 8,712 11,761 10,022 76,600 76,650 11,772 8,718 11,772 10,033 76,650 76,700 11,783 8,724 11,783 10,044 76,700 76,750 11,794 8,730 11,794 10,055 76,750 76,800 11,805 8,736 11,805 10,066 76,800 76,850 11,816 8,742 11,816 10,077 76,850 76,900 11,827 8,748 11,827 10,088 76,900 76,950 11,838 8,754 11,838 10,099 76,950 77,000 11,849 8,760 11,849 10,110 77,000 77,000 77,050 11,860 8,766 11,860 10,121 77,050 77,100 11,871 8,772 11,871 10,132 77,100 77,150 11,882 8,778 11,882 10,143 77,150 77,200 11,893 8,784 11,893 10,154 77,200 77,250 11,904 8,790 11,904 10,165 77,250 77,300 11,915 8,796 11,915 10,176 77,300 77,350 11,926 8,802 11,926 10,187 77,350 77,400 11,937 8,808 11,937 10,198 77,400 77,450 11,948 8,814 11,948 10,209 77,450 77,500 11,959 8,820 11,959 10,220 77,500 77,550 11,970 8,826 11,970 10,231 77,550 77,600 11,981 8,832 11,981 10,242 77,600 77,650 11,992 8,838 11,992 10,253 77,650 77,700 12,003 8,844 12,003 10,264 77,700 77,750 12,014 8,850 12,014 10,275 77,750 77,800 12,025 8,856 12,025 10,286 77,800 77,850 12,036 8,862 12,036 10,297 77,850 77,900 12,047 8,868 12,047 10,308 77,900 77,950 12,058 8,874 12,058 10,319 77,950 78,000 12,069 8,880 12,069 10,330 78,000 78,000 78,050 12,080 8,886 12,080 10,341 78,050 78,100 12,091 8,892 12,091 10,352 78,100 78,150 12,102 8,898 12,102 10,363 78,150 78,200 12,113 8,904 12,113 10,374 78,200 78,250 12,124 8,910 12,124 10,385 78,250 78,300 12,135 8,916 12,135 10,396 78,300 78,350 12,146 8,922 12,146 10,407 78,350 78,400 12,157 8,928 12,157 10,418 78,400 78,450 12,168 8,934 12,168 10,429 78,450 78,500 12,179 8,940 12,179 10,440 78,500 78,550 12,190 8,946 12,190 10,451 78,550 78,600 12,201 8,952 12,201 10,462 78,600 78,650 12,212 8,958 12,212 10,473 78,650 78,700 12,223 8,964 12,223 10,484 78,700 78,750 12,234 8,970 12,234 10,495 78,750 78,800 12,245 8,976 12,245 10,506 78,800 78,850 12,256 8,982 12,256 10,517 78,850 78,900 12,267 8,988 12,267 10,528 78,900 78,950 12,278 8,994 12,278 10,539 78,950 79,000 12,289 9,000 12,289 10,550 79,000 79,000 79,050 12,300 9,006 12,300 10,561 79,050 79,100 12,311 9,012 12,311 10,572 79,100 79,150 12,322 9,018 12,322 10,583 79,150 79,200 12,333 9,024 12,333 10,594 79,200 79,250 12,344 9,030 12,344 10,605 79,250 79,300 12,355 9,036 12,355 10,616 79,300 79,350 12,366 9,042 12,366 10,627 79,350 79,400 12,377 9,048 12,377 10,638 79,400 79,450 12,388 9,054 12,388 10,649 79,450 79,500 12,399 9,060 12,399 10,660 79,500 79,550 12,410 9,066 12,410 10,671 79,550 79,600 12,421 9,072 12,421 10,682 79,600 79,650 12,432 9,078 12,432 10,693 79,650 79,700 12,443 9,084 12,443 10,704 79,700 79,750 12,454 9,090 12,454 10,715 79,750 79,800 12,465 9,096 12,465 10,726 79,800 79,850 12,476 9,102 12,476 10,737 79,850 79,900 12,487 9,108 12,487 10,748 79,900 79,950 12,498 9,114 12,498 10,759 79,950 80,000 12,509 9,120 12,509 10,770 80,000 80,000 80,050 12,520 9,126 12,520 10,781 80,050 80,100 12,531 9,132 12,531 10,792 80,100 80,150 12,542 9,138 12,542 10,803 80,150 80,200 12,553 9,144 12,553 10,814 80,200 80,250 12,564 9,150 12,564 10,825 80,250 80,300 12,575 9,156 12,575 10,836 80,300 80,350 12,586 9,162 12,586 10,847 80,350 80,400 12,597 9,168 12,597 10,858 80,400 80,450 12,608 9,174 12,608 10,869 80,450 80,500 12,619 9,180 12,619 10,880 80,500 80,550 12,630 9,186 12,630 10,891 80,550 80,600 12,641 9,192 12,641 10,902 80,600 80,650 12,652 9,198 12,652 10,913 80,650 80,700 12,663 9,204 12,663 10,924 80,700 80,750 12,674 9,210 12,674 10,935 80,750 80,800 12,685 9,216 12,685 10,946 80,800 80,850 12,696 9,222 12,696 10,957 80,850 80,900 12,707 9,228 12,707 10,968 80,900 80,950 12,718 9,234 12,718 10,979 80,950 81,000 12,729 9,240 12,729 10,990 81,000 81,000 81,050 12,740 9,246 12,740 11,001 81,050 81,100 12,751 9,252 12,751 11,012 81,100 81,150 12,762 9,258 12,762 11,023 81,150 81,200 12,773 9,264 12,773 11,034 81,200 81,250 12,784 9,270 12,784 11,045 81,250 81,300 12,795 9,276 12,795 11,056 81,300 81,350 12,806 9,282 12,806 11,067 81,350 81,400 12,817 9,288 12,817 11,078 81,400 81,450 12,828 9,294 12,828 11,089 81,450 81,500 12,839 9,300 12,839 11,100 81,500 81,550 12,850 9,306 12,850 11,111 81,550 81,600 12,861 9,312 12,861 11,122 81,600 81,650 12,872 9,318 12,872 11,133 81,650 81,700 12,883 9,324 12,883 11,144 81,700 81,750 12,894 9,330 12,894 11,155 81,750 81,800 12,905 9,336 12,905 11,166 81,800 81,850 12,916 9,342 12,916 11,177 81,850 81,900 12,927 9,348 12,927 11,188 81,900 81,950 12,938 9,354 12,938 11,199 81,950 82,000 12,949 9,360 12,949 11,210 82,000 82,000 82,050 12,960 9,366 12,960 11,221 82,050 82,100 12,971 9,372 12,971 11,232 82,100 82,150 12,982 9,378 12,982 11,243 82,150 82,200 12,993 9,384 12,993 11,254 82,200 82,250 13,004 9,390 13,004 11,265 82,250 82,300 13,015 9,396 13,015 11,276 82,300 82,350 13,026 9,402 13,026 11,287 82,350 82,400 13,037 9,408 13,037 11,298 82,400 82,450 13,048 9,414 13,048 11,309 82,450 82,500 13,059 9,420 13,059 11,320 82,500 82,550 13,070 9,426 13,070 11,331 82,550 82,600 13,081 9,432 13,081 11,342 82,600 82,650 13,092 9,438 13,092 11,353 82,650 82,700 13,103 9,444 13,103 11,364 82,700 82,750 13,114 9,450 13,114 11,375 82,750 82,800 13,125 9,456 13,125 11,386 82,800 82,850 13,136 9,462 13,136 11,397 82,850 82,900 13,147 9,468 13,147 11,408 82,900 82,950 13,158 9,474 13,158 11,419 82,950 83,000 13,169 9,480 13,169 11,430 83,000 83,000 83,050 13,180 9,486 13,180 11,441 83,050 83,100 13,191 9,492 13,191 11,452 83,100 83,150 13,202 9,498 13,202 11,463 83,150 83,200 13,213 9,504 13,213 11,474 83,200 83,250 13,224 9,510 13,224 11,485 83,250 83,300 13,235 9,516 13,235 11,496 83,300 83,350 13,246 9,522 13,246 11,507 83,350 83,400 13,257 9,528 13,257 11,518 83,400 83,450 13,268 9,534 13,268 11,529 83,450 83,500 13,279 9,540 13,279 11,540 83,500 83,550 13,290 9,546 13,290 11,551 83,550 83,600 13,301 9,552 13,301 11,562 83,600 83,650 13,312 9,558 13,312 11,573 83,650 83,700 13,323 9,564 13,323 11,584 83,700 83,750 13,334 9,570 13,334 11,595 83,750 83,800 13,345 9,576 13,345 11,606 83,800 83,850 13,356 9,582 13,356 11,617 83,850 83,900 13,367 9,588 13,367 11,628 83,900 83,950 13,378 9,594 13,378 11,639 83,950 84,000 13,389 9,600 13,389 11,650 84,000 84,000 84,050 13,400 9,606 13,400 11,661 84,050 84,100 13,411 9,612 13,411 11,672 84,100 84,150 13,422 9,618 13,422 11,683 84,150 84,200 13,433 9,624 13,433 11,694 84,200 84,250 13,444 9,630 13,444 11,705 84,250 84,300 13,455 9,636 13,455 11,716 84,300 84,350 13,466 9,642 13,466 11,727 84,350 84,400 13,477 9,648 13,477 11,738 84,400 84,450 13,488 9,654 13,488 11,749 84,450 84,500 13,499 9,660 13,499 11,760 84,500 84,550 13,510 9,666 13,510 11,771 84,550 84,600 13,521 9,672 13,521 11,782 84,600 84,650 13,532 9,678 13,532 11,793 84,650 84,700 13,543 9,684 13,543 11,804 84,700 84,750 13,554 9,690 13,554 11,815 84,750 84,800 13,565 9,696 13,565 11,826 84,800 84,850 13,576 9,702 13,576 11,837 84,850 84,900 13,587 9,708 13,587 11,848 84,900 84,950 13,598 9,714 13,598 11,859 84,950 85,000 13,609 9,720 13,609 11,870 85,000 85,000 85,050 13,620 9,726 13,620 11,881 85,050 85,100 13,631 9,732 13,631 11,892 85,100 85,150 13,642 9,738 13,642 11,903 85,150 85,200 13,653 9,744 13,653 11,914 85,200 85,250 13,664 9,750 13,664 11,925 85,250 85,300 13,675 9,756 13,675 11,936 85,300 85,350 13,686 9,762 13,686 11,947 85,350 85,400 13,697 9,768 13,697 11,958 85,400 85,450 13,708 9,774 13,708 11,969 85,450 85,500 13,719 9,780 13,719 11,980 85,500 85,550 13,730 9,786 13,730 11,991 85,550 85,600 13,741 9,792 13,741 12,002 85,600 85,650 13,752 9,798 13,752 12,013 85,650 85,700 13,763 9,804 13,763 12,024 85,700 85,750 13,774 9,810 13,774 12,035 85,750 85,800 13,785 9,816 13,785 12,046 85,800 85,850 13,796 9,822 13,796 12,057 85,850 85,900 13,807 9,828 13,807 12,068 85,900 85,950 13,818 9,834 13,818 12,079 85,950 86,000 13,829 9,840 13,829 12,090 86,000 86,000 86,050 13,840 9,846 13,840 12,101 86,050 86,100 13,851 9,852 13,851 12,112 86,100 86,150 13,862 9,858 13,862 12,123 86,150 86,200 13,873 9,864 13,873 12,134 86,200 86,250 13,884 9,870 13,884 12,145 86,250 86,300 13,895 9,876 13,895 12,156 86,300 86,350 13,906 9,882 13,906 12,167 86,350 86,400 13,917 9,888 13,917 12,178 86,400 86,450 13,928 9,894 13,928 12,189 86,450 86,500 13,939 9,900 13,939 12,200 86,500 86,550 13,950 9,906 13,950 12,211 86,550 86,600 13,961 9,912 13,961 12,222 86,600 86,650 13,972 9,918 13,972 12,233 86,650 86,700 13,983 9,924 13,983 12,244 86,700 86,750 13,994 9,930 13,994 12,255 86,750 86,800 14,005 9,936 14,005 12,266 86,800 86,850 14,016 9,942 14,016 12,277 86,850 86,900 14,027 9,948 14,027 12,288 86,900 86,950 14,038 9,954 14,038 12,299 86,950 87,000 14,049 9,960 14,049 12,310 87,000 87,000 87,050 14,060 9,966 14,060 12,321 87,050 87,100 14,071 9,972 14,071 12,332 87,100 87,150 14,082 9,978 14,082 12,343 87,150 87,200 14,093 9,984 14,093 12,354 87,200 87,250 14,104 9,990 14,104 12,365 87,250 87,300 14,115 9,996 14,115 12,376 87,300 87,350 14,126 10,002 14,126 12,387 87,350 87,400 14,137 10,008 14,137 12,398 87,400 87,450 14,148 10,014 14,148 12,409 87,450 87,500 14,159 10,020 14,159 12,420 87,500 87,550 14,170 10,026 14,170 12,431 87,550 87,600 14,181 10,032 14,181 12,442 87,600 87,650 14,192 10,038 14,192 12,453 87,650 87,700 14,203 10,044 14,203 12,464 87,700 87,750 14,214 10,050 14,214 12,475 87,750 87,800 14,225 10,056 14,225 12,486 87,800 87,850 14,236 10,062 14,236 12,497 87,850 87,900 14,247 10,068 14,247 12,508 87,900 87,950 14,258 10,074 14,258 12,519 87,950 88,000 14,269 10,080 14,269 12,530 88,000 88,000 88,050 14,280 10,086 14,280 12,541 88,050 88,100 14,291 10,092 14,291 12,552 88,100 88,150 14,302 10,098 14,302 12,563 88,150 88,200 14,313 10,104 14,313 12,574 88,200 88,250 14,324 10,110 14,324 12,585 88,250 88,300 14,335 10,116 14,335 12,596 88,300 88,350 14,346 10,122 14,346 12,607 88,350 88,400 14,357 10,128 14,357 12,618 88,400 88,450 14,368 10,134 14,368 12,629 88,450 88,500 14,379 10,140 14,379 12,640 88,500 88,550 14,390 10,146 14,390 12,651 88,550 88,600 14,401 10,152 14,401 12,662 88,600 88,650 14,412 10,158 14,412 12,673 88,650 88,700 14,423 10,164 14,423 12,684 88,700 88,750 14,434 10,170 14,434 12,695 88,750 88,800 14,445 10,176 14,445 12,706 88,800 88,850 14,456 10,182 14,456 12,717 88,850 88,900 14,467 10,188 14,467 12,728 88,900 88,950 14,478 10,194 14,478 12,739 88,950 89,000 14,489 10,200 14,489 12,750 89,000 89,000 89,050 14,500 10,206 14,500 12,761 89,050 89,100 14,511 10,212 14,511 12,772 89,100 89,150 14,522 10,218 14,522 12,783 89,150 89,200 14,533 10,224 14,533 12,794 89,200 89,250 14,544 10,230 14,544 12,805 89,250 89,300 14,555 10,236 14,555 12,816 89,300 89,350 14,566 10,242 14,566 12,827 89,350 89,400 14,577 10,248 14,577 12,838 89,400 89,450 14,588 10,254 14,588 12,849 89,450 89,500 14,599 10,260 14,599 12,860 89,500 89,550 14,610 10,266 14,610 12,871 89,550 89,600 14,621 10,272 14,621 12,882 89,600 89,650 14,632 10,278 14,632 12,893 89,650 89,700 14,643 10,284 14,643 12,904 89,700 89,750 14,654 10,290 14,654 12,915 89,750 89,800 14,665 10,296 14,665 12,926 89,800 89,850 14,676 10,302 14,676 12,937 89,850 89,900 14,687 10,308 14,687 12,948 89,900 89,950 14,698 10,314 14,698 12,959 89,950 90,000 14,709 10,320 14,709 12,970 90,000 90,000 90,050 14,720 10,326 14,720 12,981 90,050 90,100 14,731 10,332 14,731 12,992 90,100 90,150 14,742 10,338 14,742 13,003 90,150 90,200 14,753 10,344 14,753 13,014 90,200 90,250 14,764 10,350 14,764 13,025 90,250 90,300 14,775 10,356 14,775 13,036 90,300 90,350 14,786 10,362 14,786 13,047 90,350 90,400 14,797 10,368 14,797 13,058 90,400 90,450 14,808 10,374 14,808 13,069 90,450 90,500 14,819 10,380 14,819 13,080 90,500 90,550 14,830 10,386 14,830 13,091 90,550 90,600 14,841 10,392 14,841 13,102 90,600 90,650 14,852 10,398 14,852 13,113 90,650 90,700 14,863 10,404 14,863 13,124 90,700 90,750 14,874 10,410 14,874 13,135 90,750 90,800 14,885 10,416 14,885 13,146 90,800 90,850 14,896 10,422 14,896 13,157 90,850 90,900 14,907 10,428 14,907 13,168 90,900 90,950 14,918 10,434 14,918 13,179 90,950 91,000 14,929 10,440 14,929 13,190 91,000 91,000 91,050 14,940 10,446 14,940 13,201 91,050 91,100 14,951 10,452 14,951 13,212 91,100 91,150 14,962 10,458 14,962 13,223 91,150 91,200 14,973 10,464 14,973 13,234 91,200 91,250 14,984 10,470 14,984 13,245 91,250 91,300 14,995 10,476 14,995 13,256 91,300 91,350 15,006 10,482 15,006 13,267 91,350 91,400 15,017 10,488 15,017 13,278 91,400 91,450 15,028 10,494 15,028 13,289 91,450 91,500 15,039 10,500 15,039 13,300 91,500 91,550 15,050 10,506 15,050 13,311 91,550 91,600 15,061 10,512 15,061 13,322 91,600 91,650 15,072 10,518 15,072 13,333 91,650 91,700 15,083 10,524 15,083 13,344 91,700 91,750 15,094 10,530 15,094 13,355 91,750 91,800 15,105 10,536 15,105 13,366 91,800 91,850 15,116 10,542 15,116 13,377 91,850 91,900 15,127 10,548 15,127 13,388 91,900 91,950 15,138 10,554 15,138 13,399 91,950 92,000 15,149 10,560 15,149 13,410 92,000 92,000 92,050 15,160 10,566 15,160 13,421 92,050 92,100 15,171 10,572 15,171 13,432 92,100 92,150 15,182 10,578 15,182 13,443 92,150 92,200 15,193 10,584 15,193 13,454 92,200 92,250 15,204 10,590 15,204 13,465 92,250 92,300 15,215 10,596 15,215 13,476 92,300 92,350 15,226 10,602 15,226 13,487 92,350 92,400 15,237 10,608 15,237 13,498 92,400 92,450 15,248 10,614 15,248 13,509 92,450 92,500 15,259 10,620 15,259 13,520 92,500 92,550 15,270 10,626 15,270 13,531 92,550 92,600 15,281 10,632 15,281 13,542 92,600 92,650 15,292 10,638 15,292 13,553 92,650 92,700 15,303 10,644 15,303 13,564 92,700 92,750 15,314 10,650 15,314 13,575 92,750 92,800 15,325 10,656 15,325 13,586 92,800 92,850 15,336 10,662 15,336 13,597 92,850 92,900 15,347 10,668 15,347 13,608 92,900 92,950 15,358 10,674 15,358 13,619 92,950 93,000 15,369 10,680 15,369 13,630 93,000 93,000 93,050 15,380 10,686 15,380 13,641 93,050 93,100 15,391 10,692 15,391 13,652 93,100 93,150 15,402 10,698 15,402 13,663 93,150 93,200 15,413 10,704 15,413 13,674 93,200 93,250 15,424 10,710 15,424 13,685 93,250 93,300 15,435 10,716 15,435 13,696 93,300 93,350 15,446 10,722 15,446 13,707 93,350 93,400 15,457 10,728 15,457 13,718 93,400 93,450 15,468 10,734 15,468 13,729 93,450 93,500 15,479 10,740 15,479 13,740 93,500 93,550 15,490 10,746 15,490 13,751 93,550 93,600 15,501 10,752 15,501 13,762 93,600 93,650 15,512 10,758 15,512 13,773 93,650 93,700 15,523 10,764 15,523 13,784 93,700 93,750 15,534 10,770 15,534 13,795 93,750 93,800 15,545 10,776 15,545 13,806 93,800 93,850 15,556 10,782 15,556 13,817 93,850 93,900 15,567 10,788 15,567 13,828 93,900 93,950 15,578 10,794 15,578 13,839 93,950 94,000 15,589 10,800 15,589 13,850 94,000 94,000 94,050 15,600 10,806 15,600 13,861 94,050 94,100 15,611 10,812 15,611 13,872 94,100 94,150 15,622 10,818 15,622 13,883 94,150 94,200 15,633 10,824 15,633 13,894 94,200 94,250 15,644 10,830 15,644 13,905 94,250 94,300 15,655 10,836 15,655 13,916 94,300 94,350 15,666 10,842 15,666 13,927 94,350 94,400 15,677 10,848 15,677 13,938 94,400 94,450 15,688 10,854 15,688 13,949 94,450 94,500 15,699 10,860 15,699 13,960 94,500 94,550 15,710 10,866 15,710 13,971 94,550 94,600 15,721 10,872 15,721 13,982 94,600 94,650 15,732 10,878 15,732 13,993 94,650 94,700 15,743 10,884 15,743 14,004 94,700 94,750 15,754 10,890 15,754 14,015 94,750 94,800 15,765 10,896 15,765 14,026 94,800 94,850 15,776 10,902 15,776 14,037 94,850 94,900 15,787 10,908 15,787 14,048 94,900 94,950 15,798 10,914 15,798 14,059 94,950 95,000 15,809 10,920 15,809 14,070 95,000 95,000 95,050 15,820 10,926 15,820 14,081 95,050 95,100 15,831 10,932 15,831 14,092 95,100 95,150 15,842 10,938 15,842 14,103 95,150 95,200 15,853 10,944 15,853 14,114 95,200 95,250 15,864 10,950 15,864 14,125 95,250 95,300 15,875 10,956 15,875 14,136 95,300 95,350 15,886 10,962 15,886 14,147 95,350 95,400 15,897 10,968 15,897 14,158 95,400 95,450 15,908 10,974 15,908 14,169 95,450 95,500 15,919 10,980 15,919 14,180 95,500 95,550 15,930 10,986 15,930 14,191 95,550 95,600 15,941 10,992 15,941 14,202 95,600 95,650 15,952 10,998 15,952 14,213 95,650 95,700 15,963 11,004 15,963 14,224 95,700 95,750 15,974 11,010 15,974 14,235 95,750 95,800 15,985 11,016 15,985 14,246 95,800 95,850 15,996 11,022 15,996 14,257 95,850 95,900 16,007 11,028 16,007 14,268 95,900 95,950 16,018 11,034 16,018 14,279 95,950 96,000 16,029 11,040 16,029 14,290 96,000 96,000 96,050 16,040 11,046 16,040 14,301 96,050 96,100 16,051 11,052 16,051 14,312 96,100 96,150 16,062 11,058 16,062 14,323 96,150 96,200 16,073 11,064 16,073 14,334 96,200 96,250 16,084 11,070 16,084 14,345 96,250 96,300 16,095 11,076 16,095 14,356 96,300 96,350 16,106 11,082 16,106 14,367 96,350 96,400 16,117 11,088 16,117 14,378 96,400 96,450 16,128 11,094 16,128 14,389 96,450 96,500 16,139 11,100 16,139 14,400 96,500 96,550 16,150 11,106 16,150 14,411 96,550 96,600 16,161 11,112 16,161 14,422 96,600 96,650 16,172 11,118 16,172 14,433 96,650 96,700 16,183 11,124 16,183 14,444 96,700 96,750 16,194 11,130 16,194 14,455 96,750 96,800 16,205 11,136 16,205 14,466 96,800 96,850 16,216 11,142 16,216 14,477 96,850 96,900 16,227 11,148 16,227 14,488 96,900 96,950 16,238 11,154 16,238 14,499 96,950 97,000 16,249 11,163 16,249 14,510 97,000 97,000 97,050 16,260 11,174 16,260 14,521 97,050 97,100 16,271 11,185 16,271 14,532 97,100 97,150 16,282 11,196 16,282 14,543 97,150 97,200 16,293 11,207 16,293 14,554 97,200 97,250 16,304 11,218 16,304 14,565 97,250 97,300 16,315 11,229 16,315 14,576 97,300 97,350 16,326 11,240 16,326 14,587 97,350 97,400 16,337 11,251 16,337 14,598 97,400 97,450 16,348 11,262 16,348 14,609 97,450 97,500 16,359 11,273 16,359 14,620 97,500 97,550 16,370 11,284 16,370 14,631 97,550 97,600 16,381 11,295 16,381 14,642 97,600 97,650 16,392 11,306 16,392 14,653 97,650 97,700 16,403 11,317 16,403 14,664 97,700 97,750 16,414 11,328 16,414 14,675 97,750 97,800 16,425 11,339 16,425 14,686 97,800 97,850 16,436 11,350 16,436 14,697 97,850 97,900 16,447 11,361 16,447 14,708 97,900 97,950 16,458 11,372 16,458 14,719 97,950 98,000 16,469 11,383 16,469 14,730 98,000 98,000 98,050 16,480 11,394 16,480 14,741 98,050 98,100 16,491 11,405 16,491 14,752 98,100 98,150 16,502 11,416 16,502 14,763 98,150 98,200 16,513 11,427 16,513 14,774 98,200 98,250 16,524 11,438 16,524 14,785 98,250 98,300 16,535 11,449 16,535 14,796 98,300 98,350 16,546 11,460 16,546 14,807 98,350 98,400 16,557 11,471 16,557 14,818 98,400 98,450 16,568 11,482 16,568 14,829 98,450 98,500 16,579 11,493 16,579 14,840 98,500 98,550 16,590 11,504 16,590 14,851 98,550 98,600 16,601 11,515 16,601 14,862 98,600 98,650 16,612 11,526 16,612 14,873 98,650 98,700 16,623 11,537 16,623 14,884 98,700 98,750 16,634 11,548 16,634 14,895 98,750 98,800 16,645 11,559 16,645 14,906 98,800 98,850 16,656 11,570 16,656 14,917 98,850 98,900 16,667 11,581 16,667 14,928 98,900 98,950 16,678 11,592 16,678 14,939 98,950 99,000 16,689 11,603 16,689 14,950 99,000 99,000 99,050 16,700 11,614 16,700 14,961 99,050 99,100 16,711 11,625 16,711 14,972 99,100 99,150 16,722 11,636 16,722 14,983 99,150 99,200 16,733 11,647 16,733 14,994 99,200 99,250 16,744 11,658 16,744 15,005 99,250 99,300 16,755 11,669 16,755 15,016 99,300 99,350 16,766 11,680 16,766 15,027 99,350 99,400 16,777 11,691 16,777 15,038 99,400 99,450 16,788 11,702 16,788 15,049 99,450 99,500 16,799 11,713 16,799 15,060 99,500 99,550 16,810 11,724 16,810 15,071 99,550 99,600 16,821 11,735 16,821 15,082 99,600 99,650 16,832 11,746 16,832 15,093 99,650 99,700 16,843 11,757 16,843 15,104 99,700 99,750 16,854 11,768 16,854 15,115 99,750 99,800 16,865 11,779 16,865 15,126 99,800 99,850 16,876 11,790 16,876 15,137 99,850 99,900 16,887 11,801 16,887 15,148 99,900 99,950 16,898 11,812 16,898 15,159 99,950 100,000 16,909 11,823 16,909 15,170 $100,000 or over use the Tax Computation Worksheet

# General Information

# Introduction

The IRS Mission. Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

# 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. Free File provides eligible taxpayers the ability to file their taxes electronically for free. See 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 on row (7) of the Dependents section. Check your math, especially for the child tax credit, earned income credit (EIC), taxable social security benefits, total income, itemized deductions or standard deduction, taxable income, total tax, federal income tax withheld, and refund or amount you owe. Be sure you used the correct method to figure your tax. See the instructions for line 16. Be sure to enter your SSN in the space provided on page 1 of Form 1040 or 1040-SR. If you are married filing a joint or separate return, also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your social security card. Make sure your name and address are correct. Enter your (and your spouse's) name in the same order as shown on your last return. If you live in an apartment, be sure to include your apartment number in your address. If you are taking the standard deduction, see the instructions for line 12e 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 7b. 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. You can also file electronically. 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.

# Income Tax Withholding and Estimated Tax Payments for 2026

You can use the Tax Withholding Estimator instead of Pub. 505 or the worksheets included with Form W-4 or W-4P to determine whether you need to have your withholding increased or decreased. In general, you don't have to make estimated tax payments if you expect that your 2026 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 2026 is $1,000 or more, see Form 1040-ES and Pub. 505 for a worksheet you can use to see if you have to make estimated tax payments. For more details, see Pub. 505.

# Secure Your Tax Records From Identity Theft

All taxpayers can now apply for an Identity Protection PIN (IP PIN). Go to IRS.gov/GetAnIPPIN to request an IP PIN through your online account, file Form 15227 if your AGI on your last filed return is less than $84,000 ($168,000 if married filing jointly), or make an appointment to visit a Taxpayer Assistance Center. Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), or other identifying information, without your permission to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. To reduce your risk: Protect your SSN, Ensure your employer is protecting your SSN, and Be careful when choosing a tax return preparer. If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. For more information, see Pub. 5027. If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/IdentityTheft to learn what steps you should take. Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that haven't been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 877-777-4778. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS through Telecommunications Relay Services at FCC.gov/TRS. Protect yourself from suspicious emails, 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. 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 more information, 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 2026 tax return.

# How Long Should Records Be Kept?

Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see chapter 1 of Pub. 17.

# Amended Return

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

# Need a Copy of Your Tax Return Information?

Tax return transcripts are free and are generally used to validate income and tax filing status for mortgage applications, student and small business loan applications, and during tax return preparation. To get a free transcript: 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 2022 return in 2026 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. Tax reform. Tax reform legislation impacting federal taxes, credits, and deductions was enacted in P.L. 119-21, commonly known as the One Big Beautiful Bill Act, on July 4, 2025. Go to IRS.gov/OBBB for more information and updates on how this legislation affects your taxes. Preparing and filing your tax return. After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return. Free options for tax preparation. Your options for preparing and filing your return online or in your local community, if you qualify, include the following. Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options. VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation. TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation. MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource (MilitaryOneSource.mil/MilTax). Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income. Using online tools to help prepare your return. Go to IRS.gov/Tools for the following. The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you're eligible for the earned income credit (EITC). The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number (EIN) at no cost. The Tax Withholding Estimator (IRS.gov/W4App) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due. The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040). Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law. IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions. IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics. IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions. You may also be able to access tax information in your e-filing software. Need someone to prepare your tax return? There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, 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 always signs the return, you're ultimately responsible for providing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov. Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement; and Form W-2c, Corrected Wage and Tax Statement. Business tax account. If you are a sole proprietor, a partnership, an S corporation, a C corporation, or a single-member limited liability company (LLC), 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 and ASL. Youtube.com/irsvideos. Youtube.com/irsvideosASL. Over-the-Phone Interpreter (OPI) Service. The IRS offers the OPI Service to taxpayers needing language interpretation. The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. This service is available in Spanish, Mandarin, Cantonese, Korean, Vietnamese, Russian, and Haitian Creole. 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-ready, 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. 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 IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN. Ways to check on the status of your refund. Go to IRS.gov/Refunds. Download the official IRS2Go app to your mobile device to check your refund status. Call the automated refund hotline at 800-829-1954. The IRS can't issue refunds before mid-February for returns that claimed the EITC or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits. 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/1040X for information and updates. Checking the status of your amended return. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns. It can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks. Understanding an IRS notice or letter you've received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter. IRS Document Upload Tool. You may be able to use the Document Upload Tool to respond digitally to eligible IRS notices and letters by securely uploading required documents online through IRS.gov. For more information, go to IRS.gov/DUT. Schedule LEP. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS's commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language. Contacting your local TAC. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can't be handled online or by phone. All TACs now provide service by appointment, so you'll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TAC 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."

# Note:

Making a tax payment. The IRS recommends paying electronically whenever possible. Options to pay electronically are included in the list below. 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 taxes from your bank account. It's free and secure, and no sign-in is required. You can change or cancel within 2 days of scheduled payment. 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 and easy.

# 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. 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.

# 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 $525 or the amount of any tax you owe, whichever is smaller. Late payment of tax. If you pay your taxes late, the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month the tax isn't paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments.

# 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 2026 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. The exact whole dollar amount of your refund. Where's My Refund will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Updates to refund status are made once a day—usually at night. If you don't have Internet access, you can call 800-829-1954, 24 hours a day, 7 days a week, for automated refund information. Our phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Don't send in a copy of your return unless asked to do so. To get a refund, you must generally file your return within 3 years from the date the return was due (including extensions). Where's My Refund doesn't track refunds that are claimed on an amended tax return. Refund information is also available in Spanish at IRS.gov/Spanish and by calling 800-829-1954.

# Instructions for Schedule 1 Additional Income and Adjustments to Income

# General Instructions

Use Schedule 1 to report income or adjustments to income that can't be entered directly on Form 1040, 1040-SR, or 1040-NR. Additional income is entered on Schedule 1, Part I. The amount on line 10 of Schedule 1 is entered on Form 1040, 1040-SR, or 1040-NR, line 8. Adjustments to income are entered on Schedule 1, Part II. The amount on line 26 is entered on Form 1040, 1040-SR, or 1040-NR, line 10.

# Form(s) 1099-K

If, for tax year 2025, 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 on your return depending on the nature of the transactions. If you received a Form 1099-K for a personal item that you sold at a gain, don't report this amount in the entry space at the top of Schedule 1; instead, report it as you would report any other capital gain on Form 8949 and Schedule D. For 2025, payment card companies, payment apps, and online marketplaces will be required to send you a Form 1099-K only if the amount of your business transactions during the year is more than $20,000 and the total number of your transactions is more than 200. 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

If the amount reported in box 1 of your Form(s) 1099-G is incorrect, report on line 7 only the actual amount of unemployment compensation paid to you in 2025. If you made contributions to a governmental unemployment compensation 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 2025, subtract the amount you repaid from the total amount you received. Enter the result on line 7. Also, check the box on line 7 and enter the amount you repaid in the entry space. If, in 2025, 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. Beginning in 2025, if you made contributions to a governmental paid family leave program, you will now include the full amount of those contributions in your income. If you itemize your deductions on Schedule A, you can include the amounts contributed as part of the state and local taxes that you paid. If you received unemployment compensation in 2025, your state may issue an electronic Form 1099-G instead of it being mailed to you. Check your state's unemployment compensation website for more information.

# Line 1

# Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

None of your refund is taxable if, in the year you paid the tax, you either (a) didn't itemize deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes. If you received a refund, credit, or offset of state or local income taxes in 2025, 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 2025 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 2025 estimated state or local income tax, the amount applied is treated as received in 2025. If the refund was for a tax you paid in 2024 and you deducted state and local income taxes on your 2024 Schedule A, use the State and Local Income Tax Refund Worksheet in these instructions to see if any of your refund is taxable. Exception. See Itemized Deduction Recoveries in Pub. 525 instead of using the State and Local Income Tax Refund Worksheet in these instructions if any of the following applies. You received a refund in 2025 that is for a tax year other than 2024. You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2025 of an amount deducted or credit claimed in an earlier year. You had taxable income on your 2024 Form 1040 or 1040-SR, line 15, but no tax on your Form 1040 or 1040-SR, line 16, because of the 0% tax rate on net capital gain and qualified dividends in certain situations. Your 2024 state and local income tax refund is more than your 2024 state and local income tax deduction minus the amount you could have deducted as your 2024 state and local general sales taxes. You made your last payment of 2024 estimated state or local income tax in 2025. You owed alternative minimum tax in 2024. You couldn't use the full amount of credits you were entitled to in 2024 because the total credits were more than the amount shown on your 2024 Form 1040 or 1040-SR, line 18. You could be claimed as a dependent by someone else in 2024. You received a refund because of a jointly filed state or local income tax return, but you aren't filing a joint 2025 Form 1040 or 1040-SR with the same person.

# Lines 2a and 2b

# Alimony Received

# Line 2a

Enter amounts received as alimony or separate maintenance pursuant to a divorce or separation agreement entered into on or before December 31, 2018, unless that agreement was changed after December 31, 2018, to expressly provide that alimony received isn't included in your income. Alimony received is not included in your income if you entered into a divorce or separation agreement after December 31, 2018. If you are including alimony in your income, you must let the person who made the payments know your social security number. If you don't, you may have to pay a penalty. For more details, see Pub. 504. If you are including alimony payments from more than one divorce or separation agreement in your income, enter the total of all alimony received on line 2a.

# Line 2b

On line 2b, enter the month and year of your original divorce or separation agreement that relates to the alimony payment, if any, reported on line 2a. If you have alimony payments from more than one divorce or separation agreement, on line 2b enter the month and year of the divorce or separation agreement for which you received the most income. Attach a statement listing the month and year of the other agreements.

# Line 3

# Business Income or (Loss)

If you operated a business or practiced your profession as a sole proprietor, report your income and expenses on Schedule C.

# State and Local Income Tax Refund Worksheet—Schedule 1, Line 1

Tax Tables Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 525 to figure if any of your refund is taxable. 1. Enter the income tax refund from Form(s) 1099-G (or similar statement). But don't enter more than the amount of your state and local income taxes shown on your 2024 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 2024 (generally, this is the amount reported on your 2024 Schedule A, line 5d) more than the amount on your 2024 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 2024 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 2024 (generally, this is the amount reported on your 2024 Schedule A, line 5d). 3. Is the amount on line 1 more than the amount on line 2? No. None of your refund is taxable. 3. _____ Yes. Subtract line 2 from line 1. 4. Enter your total itemized deductions from your 2024 Schedule A, line 17. 4. _____ Note. If the filing status on your 2024 Form 1040 or 1040-SR was married filing separately and your spouse itemized deductions in 2024, skip lines 5 through 7, enter the amount from line 4 on line 8, and go to line 9. 5. Enter the amount shown below for the filing status claimed on your 2024 Form 1040 or 1040-SR. Single or married filing separately—$14,600 Married filing jointly or qualifying surviving spouse—$29,200 Head of household—$21,900 5. _____ 6. Check any boxes that apply.* You were born before January 2, 1960. You are blind. Spouse was born before January 2, 1960. Spouse is blind. No boxes checked. Enter -0-. Multiply the number of boxes checked by $1,550 ($1,950 if your 2024 filing status was single or head of household). 6. _____ *If your filing status is married filing separately, you can check the boxes for your spouse only if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return. 7. Add lines 5 and 6 7. _____ 8. Is the amount on line 7 less than the amount on line 4? No. None of your refund is taxable. Yes. Subtract line 7 from line 4 8. _____ 9. Taxable part of your refund. Enter the smaller of line 3 or line 8 here and on Schedule 1, line 1 9. _____

# Line 4

If you sold or exchanged assets used in a trade or business, and are filing Form 4797, include the amount from Form 4797, line 18b, on line 4 and check the "4797" box. For more information, see the Instructions for Form 4797. If Form 4797 isn't otherwise required, include the amount from Form 4684, line 31, on line 4 and check the "4684" box. For more information, see the Instructions for Form 4684.

# Other Gains or (Losses)

# Line 7

# Unemployment Compensation

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2025. Report this amount on line 7.

# Lines 8a Through 8z

Do not report on lines 8a through 8z any income from self-employment or fees received as a notary public. Instead, you must use Schedule C, even if you don't have any business expenses. Also don't report on lines 8a through 8z any nonemployee compensation shown on Form 1099-MISC, 1099-NEC, or 1099-K (unless it isn't self-employment income, such as income from a hobby or a sporadic activity). Instead, see the Instructions for Recipient included on Form 1099-MISC, or 1099-NEC, 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.

# Other Income

# 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 gambling winnings not attributable to a trade or business. Gambling winnings include lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule A, line 16. Attach Form(s) W-2G to Form 1040 or 1040-SR if any federal income tax was withheld.

# Line 8c

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

# Line 8d

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

# Line 8e

Income from Form 8853. Enter the total of the amounts from Form 8853, lines 8, 12, and 26. See Pub. 969. You may have to pay an additional tax if you received a taxable distribution from an Archer MSA or Medicare Advantage MSA. See the Instructions for Form 8853.

# Line 8f

Income from Form 8889. Enter the total of the amounts from Form 8889, lines 16 and 20. You may have to pay an additional tax if you received a taxable distribution from a health savings account. See the Instructions for Form 8889.

# Line 8h

Jury duty pay. Enter any jury duty pay and see the instructions for line 24a.

# Line 8i

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

# Line 8j

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

# Line 8k

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

# Line 8l

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

# Line 8m

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

# Line 8n

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

# Line 8o

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

# Line 8p

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

# Line 8q

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

# Line 8r

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

# Line 8s

Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d. Certain Medicaid waiver payments you received for caring for someone living in your home with you may be nontaxable. 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. If you do not have a separate trade or business of providing these services, enter any nontaxable Medicaid waiver payments on Schedule 1, line 8s. Also, enter your Medicaid waiver payments reported on Form 1099-MISC or Form 1099-NEC on Form 1040, line 1d.

# 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 2025, you received ordinary income in connection with digital assets that isn't reported elsewhere on your return (for example, digital assets, such as income from forks, staking, or mining, which aren't wages reported on line 1a or capital gain or loss reported on Form 8949 and Schedule D), report this income on line 8v. Don't report a gift or inheritance of digital assets on line 8v. For more information, go to IRS.gov/Digital-Assets If you used a broker to effect the sale of a digital asset, your broker should send you Form 1099-DA. You must answer the digital asset question on Form 1040 whether or not you received a Form 1099-DA.

# 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 2025 or, in the case of distributions from an ESA, they are more than the qualified education expenses of the designated beneficiary in 2025; and (b) they were not included in a qualified rollover. Nontaxable distributions from these accounts don't have to be reported on Form 1040 or 1040-SR. This includes rollovers and qualified higher education expenses refunded to a student from a QTP that were recontributed to a QTP with the same designated beneficiary generally within 60 days after the date of refund. See Pub. 970. You may have to pay an additional tax if you received a taxable distribution from a Coverdell ESA or a QTP. See the Instructions for Form 5329. Nontaxable income. Don't report any nontaxable income on line 8z. Examples of nontaxable income include the following. Child support. Life insurance proceeds received because of someone's death (with some exceptions; any taxable amounts will generally be reported to you on Form 1099-R). 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 $20,116 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

If you were an eligible educator in 2025, you can deduct on line 11 up to $300 of qualified expenses you paid in 2025. 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 2025 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.

# Educator Expenses

# Line 12

Include the following deductions on line 12. Certain business expenses of National Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reserve member. Performing-arts-related expenses as a qualified performing artist. Business expenses of fee-basis state or local government officials. For more details, see Form 2106.

# Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials

# Line 13

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 2025. See Form 8889.

# Health Savings Account (HSA) Deduction

# Line 14

You can deduct moving expenses if you are a member of the Armed Forces on active duty and due to a military order you move because of a permanent change of station. Use Tax Topic 455 or see Form 3903. If you are claiming only storage fees during your absence from the United States, check the box on line 14. For more information, see the Instructions for Form 3903.

# Moving Expenses

# Line 15

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.

# Deductible Part of Self-Employment Tax

# Line 16

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.

# Self-Employed SEP, SIMPLE, and Qualified Plans

# Line 17

You may be able to deduct the amount you paid for health insurance (which includes medical, dental, and vision insurance and qualified long-term care insurance) for yourself, your spouse, and your dependents. The insurance can also cover your child who was under age 27 at the end of 2025, 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 2025 from an S corporation in which you were a more-than-2% shareholder. Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2. The insurance plan must be established under your business. Your personal services must have been a material income-producing factor in the business. If you are filing Schedule C or F, the policy can be either in your name or in the name of the business. If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the premiums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premiums as guaranteed payments. If you are a more-than-2% shareholder in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages. If the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2025 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 2025, 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 2025, don't use amounts paid for coverage for that month to figure the deduction. A qualified small employer health reimbursement arrangement (QSEHRA) is considered to be a subsidized health plan maintained by an employer. Example. If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you can't use amounts paid for health insurance coverage for September through December to figure your deduction. Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer can't be used to figure the deduction. For more details, see Instructions for Form 7206. If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the amount you can deduct. Exceptions. Use Form 7206 instead of the Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if any of the following applies. You had more than one source of income subject to self-employment tax. You file Form 2555. You are using amounts paid for qualified long-term care insurance to figure the deduction. Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax credit were made or you are claiming the premium tax credit.

# Self-Employed Health Insurance Deduction

# Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17

Tax Tables Be sure you have read the Exceptions in the instructions for this line to see if you can use this worksheet instead of Form 7206 to figure your deduction. 1. Enter the total amount paid in 2025 for health insurance coverage established under your business (or the S corporation in which you were a more-than-2% shareholder) for 2025 for you, your spouse, and your dependents. Your insurance can also cover your child who was under age 27 at the end of 2025, even if the child wasn't your dependent. But don't include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer 1. _____ 2. Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Schedule 1, lines 15 and 16. Don't include Conservation Reserve Program payments exempt from self-employment tax 2. _____ 3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on Schedule 1, line 17. Don't include this amount in figuring any medical expense deduction on Schedule A 3. _____ *If you used either optional method to figure your net earnings from self-employment, don't enter your net profit. Instead, enter the amount from Schedule SE, line 4b. **Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation.

# Line 18

The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.

# Penalty on Early Withdrawal of Savings

# Lines 19a, 19b, and 19c

# Alimony Paid

# Line 19a

If you made payments to or for your spouse or former spouse under a divorce or separation agreement entered into on or before December 31, 2018, you may be able to take this deduction. You can't take a deduction for alimony payments you made to or for your spouse if you entered into your divorce or separation agreement after December 31, 2018, or if you entered into the agreement on or before December 31, 2018, and the agreement was changed after December 31, 2018, to expressly provide that alimony received is not included in your former spouse's income. Use Tax Topic 452 or see Pub. 504.

# Line 19c

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

# Line 20

You are entitled to a deduction for your contribution to a traditional IRA regardless of age. If you made contributions to a traditional IRA for 2025, 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 1, 2026, that shows all contributions to your traditional IRA for 2025. Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet. You can't deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for Schedule 3, line 4. If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2025, don't use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590-A to figure the amount, if any, of your IRA deduction. You can't deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE IRA plan, or the federal Thrift Savings Plan. Except for designated Roth contributions, these amounts aren't included as income in box 1 of your Form W-2. If you made contributions to your IRA in 2025 that you deducted for 2024, don't include them in the worksheet. If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 1 of Form 1099-NEC, don't include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15 of Form 1099-MISC. If it isn't, contact your employer or the payer for the amount of the income. You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 20. Don't include rollover contributions in figuring your deduction. Instead, see the instructions for Form 1040 or 1040-SR, lines 4a and 4b. Don't include trustees' fees that were billed separately and paid by you for your IRA. Don't include any repayments of qualified reservist distributions. You can't deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590-A. If the total of your IRA deduction on line 20 plus any nondeductible contributions to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2025, 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. You may be able to take the retirement savings contributions credit. See the Schedule 3, line 4, instructions.

# IRA Deduction

If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2025, you must report them on Form 8606.

# 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 2025. If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on line 20. If you don't check the box on line 20, you may get a math error notice from the IRS.

# IRA Deduction Worksheet—Schedule 1, Line 20

Tax Tables Be sure you have read the instructions for this line. You may not be able to use this worksheet. If the instructions for Schedule 1, line 24z, have you enter a write-in adjustment on line 24z, figure that write-in before completing this worksheet (see the instructions for Schedule 1, line 24z). If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on line 20. 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 2025. $8,000 if age 50 or older at the end of 2025. Otherwise, go to line 2. 2. Enter the amount shown below that applies to you. Single, head of household, or married filing separately and you lived apart from your spouse for all of 2025, enter $89,000. Qualifying surviving spouse, enter $146,000. 2a. _____ 2b. _____ Married filing jointly, enter $146,000 in both columns. But if you checked "No" on either line 1a or 1b, enter $246,000 for the person who wasn't covered by a plan. Married filing separately and you lived with your spouse at any time in 2025, enter $10,000. 3. Enter the amount from Form 1040 or 1040-SR, line 9 3. _____ 4. Enter the total of the amounts from Schedule 1, lines 11 through 19a, plus 23 and 25 4. _____ 5. Subtract line 4 from line 3. If married filing jointly, enter the result in both columns 5a. _____ 5b. _____ 6. Is the amount on line 5 less than the amount on line 2? No. None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606. Yes. Subtract line 5 from line 2 in each column. Follow the instructions below that apply 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 2025. ii. $8,000 if age 50 or older at the end of 2025. 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 2025. ii. $8,000 if age 50 or older at the end of 2025. Otherwise, go to line 7.

# IRA Deduction Worksheet—Continued

Your IRA Spouse's IRA 7. Multiply lines 6a and 6b by the percentage below that applies to you. If the result isn't a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200. Single, head of household, or married filing separately, multiply by 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 2025). 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 2025). 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 2025). 7a. _____ 7b. _____ 8. Enter the total of your (and your spouse's if filing jointly): Wages, salaries, tips, etc. Generally, this is the amount reported in box 1 of Form W-2. Exceptions are explained earlier in these instructions for line 20. 8. _____ Alimony and separate maintenance payments reported on Schedule 1, line 2a. Nontaxable combat pay. This amount should be reported in box 12 of Form W-2 with code Q or reported on Form 1040, line 1i. 9. Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Schedule 1, lines 15 and 16. If zero or less, enter -0-. For more details, see Pub. 590-A 9. _____ 10. Add lines 8 and 9 10. _____ If married filing jointly and line 10 is less than $14,000 ($15,000 if one spouse is age 50 or older at the end of 2025; $16,000 if both spouses are age 50 or older at the end of 2025), stop here and use the worksheet in Pub. 590-A to figure your IRA deduction. 11. Enter traditional IRA contributions made, or that will be made by the due date of your 2025 return not counting extensions (April 15, 2026, for most people), for 2025 to your IRA on line 11a and to your spouse's IRA on line 11b 11a. _____ 11b. _____ 12. On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Schedule 1, line 20. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606) 12a. _____ 12b. _____

# Line 21

You can take this deduction only if all of the following apply. You paid interest in 2025 on a qualified student loan (defined later). Your filing status is any status except married filing separately. Your modified adjusted gross income (AGI) is less than $100,000 if single, head of household, or qualifying surviving spouse; $200,000 if married filing jointly. Use lines 2 through 4 of the worksheet in these instructions to figure your modified AGI. You, or your spouse if filing jointly, aren't claimed as a dependent on someone else's (such as your parent's) 2025 tax return. Don't include any amount paid from a distribution of earnings made from a qualified tuition program (QTP) after 2018 to the extent the earnings are treated as tax free because they were used to pay student loan interest. Use the worksheet in these instructions to figure your student loan interest deduction. Exception. Use Pub. 970 instead of the worksheet in these instructions to figure your student loan interest deduction if you file Form 2555 or 4563, or you exclude income from sources within Puerto Rico. Qualified student loan. A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals who were eligible students. Yourself or your spouse. Any person who was your dependent when the loan was taken out. Any person you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return; The person had gross income that was equal to or more than the exemption amount for that year or $5,200 for 2025; or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return. However, a loan isn't a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For details, see Pub. 970. Qualified higher education expenses. Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. For details, see Pub. 970.

# Student Loan Interest Deduction

# Student Loan Interest Deduction Worksheet—Schedule 1, Line 21

Tax Tables If the instructions for Schedule 1, line 24z, have you enter a write-in adjustment on line 24z, figure that write-in before completing this worksheet (see the instructions for Schedule 1, line 24z). Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 970 to figure your deduction. 1. Enter the total interest you paid in 2025 on qualified student loans (see the instructions for line 21). Don't enter more than $2,500 1. _____ 2. Enter the amount from Form 1040 or 1040-SR, line 9 2. _____ 3. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 3. _____ 4. Subtract line 3 from line 2 4. _____ 5. Enter the amount shown below for your filing status. Single, head of household, or qualifying surviving spouse—$85,000 Married filing jointly—$170,000 5. _____ 6. Is the amount on line 4 more than the amount on line 5? No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9. Yes. Subtract line 5 from line 4 6. _____ 7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 7. . 8. Multiply line 1 by line 7 8. _____ 9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Schedule 1, line 21. Don't include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.) 9. _____

# Line 22

Line 22 has been reserved for future use.

# Line 23

# Archer MSA Deduction

See Form 8853.

# Lines 24a Through 24z

# Line 24a

Jury duty pay. Enter your jury duty pay if you gave the pay to your employer because your employer paid your salary while you served on the jury.

# Line 24b

Enter the deductible expenses related to income reported on line 8l from the rental of personal property you engaged in for profit but were not in the business of renting such property.

# Line 24c

Enter the nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m.

# Line 24d

Enter reforestation amortization and expenses (see the Instructions for Form 4562).

# Line 24e

Enter repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525).

# Line 24f

Enter contributions to section 501(c)(18)(D) pension plans (see Pub. 525).

# Line 24g

Enter contributions by certain chaplains to section 403(b) plans (see Pub. 517).

# Line 24h

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

# Line 24i

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

# Line 24j

Enter the housing deduction from Form 2555.

# Line 24k

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

# Line 24z

Leave line 24z blank.

# Instructions for Schedule 1-A Additional Deductions

# General Instructions

Use Schedule 1-A to report additional deductions that can't be entered directly on Form 1040, 1040-SR, or 1040-NR. You can claim these deductions whether you claim the standard deduction or itemize deductions on Schedule A or Schedule A (Form 1040-NR). These additional deductions are deductions for qualified tips, qualified overtime compensation, no tax on car loan interest, and the enhanced deduction for seniors. The amount on line 38 of Schedule 1-A is entered on Form 1040 or 1040-SR, line 13b, and on Form 1040-NR, line 13c. If you are filing a tax return on Form 1041 for an estate or trust and intend to claim the deduction for car loan interest, see the "No Tax on Car Loan Interest" worksheet in the Instructions for Form 1041.

# Part I Modified Adjusted Gross Income (MAGI) Amount

Use Part I of Schedule 1-A to figure your MAGI. If you don't have income from Puerto Rico that you excluded from your income, or you aren't filing Form 2555 or 4563, then enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11b, on Schedule 1-A, line 3. If you do have excluded income from Puerto Rico, or you are filing Form 2555 or 4563, complete lines 2a through 2e in Part I of Schedule 1-A to figure your MAGI.

# Part II No Tax on Tips

In general, tips received as an employee or from self-employment must be included in your gross income and are subject to income tax and social security and Medicare tax. If you received cash and charge tips of $20 or more in a calendar month and didn't report all of those tips to your employer, you must file Form 4137. You must also file Form 4137 if your Form(s) W-2, box 8, shows allocated tips that you must report as income. If you have net earnings from self-employment, use Schedule SE to figure the tax due on net earnings from self-employment. You may be able to claim a deduction for qualified tips paid to you in 2025 that are included on Form W-2, Form 1099-NEC, Form 1099-MISC, Form 1099-K, or reported directly by you on Form 4137. You can claim this deduction whether you claim the standard deduction or itemize deductions on Schedule A or Schedule A (Form 1040-NR). If you are married, you must file a joint return with your spouse to claim this deduction. For tax year 2025, Form W-2, Form 1099-NEC, Form 1099-MISC, and Form 1099-K were not updated to separately identify tips that may qualify for this deduction. See Determining the amount of qualified tips received by employees and Determining the amount of qualified tips received by non-employees, later. Also, see the instructions for lines 4a and 5 for more information about how to identify the qualified tips included in the amounts reported on these forms. Fill out Schedule 1-A, Part II, only if: You (and/or your spouse if filing a joint return) received qualified tips in 2025. You have a valid social security number (SSN). If you are married filing a joint return, the spouse who received the qualified tips must have a valid SSN. Maximum amount of deduction. You can't deduct more than $25,000 of qualified tips, regardless of your filing status. If you are self-employed, your tips from your trade or business are taken into account in figuring the deduction only to the extent you had net income. Your net income is the gross income from the trade or business in which the qualified tips were received less the amount of the total deductions (other than the deduction for qualified tips) allocable to that trade or business. See Net income limitation, later. If you are married and filing a joint return, and both you and your spouse have qualified tip income, the $25,000 maximum amount of deduction limit applies to your combined qualified tip income. It is not a per spouse limit. The deduction amount (after applying the $25,000 deduction limit) is reduced if your MAGI is more than the amount shown next for your filing status. Married filing jointly—$300,000. Single, Head of household, or Qualifying surviving spouse—$150,000. Your MAGI is the amount on line 3 in Part I of Schedule 1-A. Cash tips. Cash tips are tips received from customers or, in the case of an employee, through a mandatory or voluntary tip-sharing arrangement, such as a tip pool, that are paid in a cash medium, including by cash, check, credit card, debit card, gift card, tangible or intangible tokens that are readily exchangeable for a fixed amount (for example, casino chips), and any other form of electronic settlement or mobile payment app that is denominated in cash. Tips are the excess amount paid by a customer for services over the amount agreed to or otherwise reasonably expected to have been paid for the services in an arm's-length transaction. Cash tips don't include items paid in any medium other than cash. For example, cash tips don't include: Event tickets, Meals, Services, or Other assets that aren't exchangeable for a fixed amount of cash. TRDA and GITCA programs. Tips reported pursuant to a Tipped Employee Participation Agreement as part of the Tip Rate Determination Agreement (TRDA) program or a Model Gaming Employee Tip Reporting Agreement as part of the Gaming Industry Tip Compliance Agreement (GITCA) program are considered qualified tips as long as the participating employee is otherwise eligible for the deduction for qualified tips and reports tips using the tip rates established under their agreement. An employee participating in a TRDA or GITCA program may report any additional qualified tips on Form 4137. Paid voluntarily, not subject to negotiation, and determined by the customer/payor. Amounts are qualified tips only if they are paid voluntarily and without any consequence in the event of nonpayment. Qualified tips do not include service charges, automatic gratuities, or any other mandatory amounts automatically added to a customer's bill by the vendor or the establishment, unless the customer is expressly provided an option to disregard or modify such charges, gratuities, and amounts without consequence. Example 1. You work on the wait staff at a restaurant. You serve a table with a group of six people. The restaurant has an automatic 18% charge added to a bill of any party of six or more people. The bill includes the 18% automatic gratuity on the "tip line," and the total bill includes this amount. Even though the restaurant distributed the amount to you and bussers, because the customer did not determine the amount of the additional charge and was not given an express option to ignore or change the amount, the 18% charge is not a qualified tip and may not be deducted. Example 2. You work on the wait staff at a restaurant. When you give customers the bill, you present the customer an electronic handheld point-of-sale (POS) device. Besides the charges for the meal and sales tax, the POS device also prompts the customer to leave a tip, giving the option of 15%, 18%, 20%, other, and no tip. The customer selects 18% and pays the total with a credit card. Because the customer had the right to determine the tip amount, including the option to leave no tip, the 18% is a qualified tip. Amounts received that are not qualified tips. The following are examples of amounts that are not qualified tips. Until the issuance of final regulations determining whether a trade or business is an SSTB for purposes of this deduction, and for taxable years beginning before the date the final regulations are published, the IRS will treat employees and self-employed individuals as having received tips in the course of a trade or business that is not an SSTB if the employee is in an occupation that customarily and regularly received tips on or before December 31, 2024. For more information on the transition relief, see Notice 2025-69. If your employer is in a specified service trade or business (SSTB), tips received as an employee of that employer are not qualified tips. If you are self-employed in an SSTB, tips received in the course of that trade or business are not qualified tips. If you received tips in the course of another trade or business that is not an SSTB, those tips may be qualified tips if they meet the other requirements. For more information on SSTBs, see the instructions for Form 8995-A. Tips received while performing a service that is a felony or misdemeanor under applicable law are not qualified tips. However, tips you received for a service that is legal but were received while working for an establishment that violates applicable law in other respects may be qualified tips. Amounts received for prostitution and pornographic activity are not qualified tips. Example 1. You are an employee who works as a bartender but don't have a license that is required by the state to serve alcohol. State law provides that serving alcohol without a license is a misdemeanor. You received $10,000 in tips during 2025 while serving alcohol at the bar. "Bartender" is on the list of occupations that customarily and regularly received tips. However, because you served alcohol in violation of applicable state law, the $10,000 in tips that you received in 2025 are not qualified tips and may not be deducted. Example 2. You are an employee who works as a server at a restaurant that has a bar that serves alcohol. The restaurant doesn't have a liquor license required by state law. You received $10,000 in tips in 2025 waiting tables at the restaurant. "Wait Staff" is on the list of occupations that customarily and regularly received tips. Even though the restaurant is in violation of applicable state law by not having a liquor license, because working as a server is legal under state law, the $10,000 in tips you received in 2025 are qualified tips and qualify for the deduction. Occupations that customarily and regularly received tips on or before December 31, 2024. In order for a tip to be a qualified tip, it must have been paid to you while you were working in an occupation that customarily and regularly received tips on or before December 31, 2024. The list of occupations that customarily and regularly received tips on or before December 31, 2024, provides for each occupation a numeric Treasury Tipped Occupation Code (TTOC), an occupation title, a description of the types of services performed by individuals working in the occupation, illustrative examples of specific occupations that would be included, and the Standard Occupation Classification (SOC) system code(s) that related to the occupation. The full list of occupations, including the TTOC, occupation title, occupation description, illustrative examples, and SOC code(s) can be found at IRS.gov/TippedOccupations. Examples of occupations that customarily and regularly received tips on or before December 31, 2024, as well as the occupation title and TTOC, are listed next. Beverage and food service: bartenders (101); wait staff (102); chefs and cooks (105); dishwashers (108); host staff, restaurant, lounge, and coffee shop (109); and bakers (110). Entertainment and events: gambling dealers (201), dancers (205), musicians and singers (206), and digital content creators (209). Hospitality and guest services: baggage porters and bellhops (301), concierges (302), and maids and housekeeping cleaners (304). Home services: home maintenance and repair workers (401), home landscaping workers and groundskeeping workers (402), home cleaning service workers (407), locksmiths (408), and roadside assistance workers (409). Personal services: personal care and service workers (501), private event planners (502), private event and portrait photographers (503), pet caretakers (506), tutors (507), and nannies and babysitters (508). Personal appearance and wellness: massage therapists (602); barbers, hairdressers, hairstylists, and cosmetologists (603); exercise trainers and group fitness instructors (608); and tattoo artists and piercers (609). Recreation and instruction: golf caddies (701), tour guides (704), and sports and recreation instructors (706). Transportation and delivery: parking and valet attendants (801), taxi and rideshare drivers and chauffeurs (802), goods delivery people (804), and home movers (809). Determining the amount of qualified tips received by a non-employee for 2025. Because no changes have been made to Form 1099-NEC, Form 1099-MISC, or Form 1099-K for 2025, a separate accounting for cash tips received by you as a non-employee won't appear on these Forms. For 2025, the separate accounting requirement is treated as satisfied if your qualified tips are included in the total amount of compensation, income, or payments reported to you on one or more of these Forms. For 2026, these Forms will be updated to provide for a separate accounting for cash tips received by you as a non-employee. Base your determination of the amount of your qualified tips on documentation such as receipts, point-of-sale system reports, daily tip logs, third party settlement organization records, or other documents that show that the amount you reported as qualified tips is the correct amount. Make sure to keep a record of the documents you use when determining the amount of your qualified tips. Example 1. You are a rideshare driver and receive a Form 1099-K from the rideshare company that includes tips in the total amount of compensation, income, or payments. The rideshare company reports separately in your earnings statement on its rideshare app or website the fares you earned and tips you received during the year. In order to figure the amount of your qualified tips for 2025, you can use the amount designated as tips by the rideshare company in your earnings statement on the rideshare app or website. Example 2. You are a self-employed travel guide who operates as a sole proprietor. In 2025, you received cash tips from customers in connection with guided tours. These tips are voluntarily paid by customers in addition to the stated price of the tour. During 2025, you receive a Form 1099-K from the online booking platform customers use to book the guided tours. The Form 1099-K shows $55,000 of total payments, of which $7,000 is customer tips. The Form 1099-K doesn't separately identify the tips, but you keep a log of each tour that shows the date, customer, and tip amount. Because you have daily tip logs substantiating the $7,000 tip amount, you can use the $7,000 tip amount to figure your deduction for qualified tips. You enter $7,000 on Schedule 1-A, line 5. Only amounts that appear in the aggregate on Forms 1099 can be considered qualified tips. Any "cash tips" received by the tour guide in actual cash that don't appear on Form 1099-K cannot be included in the deduction. If you received qualified tips in the course of more than one trade or business, see the instructions for line 5 and the Multiple Trades or Businesses Worksheet. Valid SSN for No Tax on Tips. You and/or your spouse who received qualified tips must have a valid social security number to claim the deduction for qualified tips. A valid SSN for purposes of the deduction for qualified tips is one that is valid for employment and that is issued by the Social Security Administration (SSA) before the due date of your 2025 return (including extensions). If you were a U.S. citizen when you received your SSN, the SSN is valid for employment. If "Not Valid for Employment" is printed on your social security card and your immigration status has changed so that you 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 only as long as the DHS authorization is valid. Line 4a. See Determining the amount of qualified tips received by an employee for 2025, earlier, for the amount to enter on this line. If you received qualified tips as an employee with respect to employment with more than one employer, enter -0- on line 4a and see the instructions for line 4c. Line 4b. Enter the qualified tips included on Form 4137, line 1, row A, column (c). If you have multiple jobs for which you filed a Form 4137, see the instructions for line 4c and the Qualified Tips From More Than One Employer Worksheet. Line 4c. If you and/or your spouse received qualified tips as employees with respect to employment with more than one employer, complete the Qualified Tips From More Than One Employer Worksheet. Line 5. Include the qualified tips you and/or your spouse received in the course of a trade or business, but only to the extent the trade or business in which you received the qualified tips has net income. See Net income limitation, later. If you and/or your spouse received qualified tips in the course of more than one trade or business, complete the Multiple Trades or Businesses Worksheet. If you and/or your spouse received more than three Forms 1099-NEC, 1099-MISC, or 1099-K, then complete as many copies of the worksheet as needed and include the total for all worksheets in column (i) on the row for the business in which you received the Forms 1099. Example 1. You have a business tutoring for local schools as an independent contractor. You operate your business as a sole proprietorship. During 2025, you received $500 in qualified tips from students that were reported to you by the schools on Forms 1099-NEC and reported separately in earnings statements provided by the schools. Your gross income from the business for 2025 was $5,000 and your deductible expenses from the business are $500. Your net income limitation from your tutoring business is $4,500. On Schedule 1-A, line 5, you enter $500. You can take the full amount of qualified tips from the business into account when figuring your deduction because the net income from that business was more than the amount of qualified tips from the business. Example 2. You are a rideshare driver who operates as a sole proprietor. During 2025, you received $1,800 in qualified tips from customers that were reported to you on Form 1099-NEC and reported separately in your earnings statement provided on the rideshare company's app. Your gross income from the business for 2025 was $15,000 and your deductible expenses from the business were $14,000. Your net income limitation for this business is $1,000. You enter $1,000 of qualified tips on Schedule 1-A, line 5. Do not enter the remaining $800 of qualified tips. This portion of your qualified tips from the business can't be taken into account in figuring your deduction because it is more than your net income limitation from the business. Example 3. The facts are the same as in Example 1 and Example 2, except that you own and operate both businesses. You enter $1,500 of qualified tips on Schedule 1-A, line 5. This includes $500 from the tutoring business because the net income from that business was more than the amount of qualified tips received in the course of that business. It also includes $1,000 in qualified tips from your rideshare business. It does not include the remaining $800 of qualified tips from your rideshare business because the qualified tips received in the course of the rideshare business are more than the net income from that business by that amount. Line 10. If the amount on line 10 is zero or less, your deduction for your qualified tips is not reduced. Skip lines 11 and 12 and enter the amount from Schedule 1-A, line 7, on Schedule 1-A, line 13. For more information on the qualified tips deduction, see Notice 2025-69.

# Qualified Tips

Qualified tips are tips that you received from customers or, as an employee, through a tip-sharing arrangement in an occupation that customarily and regularly received tips on or before December 31, 2024. See Occupations that customarily and regularly received tips on or before December 31, 2024, later. Qualified tips are tips that are: Cash tips, Paid voluntarily, Not the subject of negotiation, and Determined by the customer/payor.

# RRTA

Determining the amount of qualified tips received by an employee for 2025. Because no changes have been made to Form W-2 for 2025, a separate accounting for cash tips you report to your employer may not appear on your Form W-2 for 2025. For 2026, Form W-2 will be updated to provide for a separate accounting for cash tips you report to your employer. If you received tips as an employee in more than one occupation for the same employer, only those tips that were received in an occupation on the list of occupations that customarily and regularly received tips on or before December 31, 2024, are considered qualified tips. Do not include tips received in occupations that are not included on this list in line 4a, 4b, or 4c. In order to determine the qualified tips you received as an employee for 2025, you can figure your qualified tips using one of the methods described in paragraphs 1 through 4. You can use the amount reported to you on your Form W-2 in box 7. Enter this amount on line 4a. If you had more than one employer, see the instructions for line 4c and enter this amount in column 1(b) of the Qualified Tips From More Than One Employer Worksheet. You can use the total amount of tips reported to your employer on all your Forms 4070 or any similar form used to report your tips monthly to your employer. This amount may be more accurate if the amount in box 1 or box 5 is more than $176,100. Enter this amount on line 4a. If you received tips as an employee from more than one employer, see the instructions for line 4c and enter this amount in column 1(b) of the Qualified Tips From More Than One Employer Worksheet. RRTA If you are a railroad employee who received tips in your RRTA compensation, the tips you report to your employer should be reported to you on your Form W-2, box 14. If your employer voluntarily chooses to report the amount of your tips in box 14 of your Form W-2 (or on a separate statement), you can use the amount reported to you. If you are submitting Form 4137, you can use the amount of qualified tips included for the employer in column 1(c) of Form 4137 to enter on line 4b. If you received tips as an employee from more than one employer, see the instructions for line 4c and use this amount to enter in column 1(c) of the Qualified Tips From More Than One Employer Worksheet. Example 1. You are a restaurant server and have only one employer. Your Form W-2, box 7, is $18,000. You have no unreported tips. You can use the $18,000 in box 7 to figure the deduction for qualified tips. You enter $18,000 on Schedule 1-A, lines 4a and 4c. Example 2. You are a bartender and have only one employer. Your 2025 Form W-2 shows $200,000 in box 1 and $15,000 in box 7. You report $20,000 of tips on Form 4070 and report $4,000 of unreported tips on Form 4137, line 4. You can use the $4,000 reported on Form 4137 plus either the $15,000 from box 7 of your Form W-2 or the $20,000 of tips reported on Form 4070 to figure the deduction for qualified tips.

# Qualified Tips From More Than One Employer Worksheet — Keep for Your Records

1 (a) Name of employer (b) Amount of qualified tips reported by this employer on Form W-2, or reported by you to this employer on Form(s) 4070 (c) Qualified tips reported on Form 4137, column 1(c), for this employer (d) Enter the greater of column (b) or column (c) A B C D E 2 Add lines 1A through 1E, column (d), and enter this amount on Schedule 1-A, line 4c

# Net income limitation.

Qualified tips from a trade or business can't be more than the gross income from the trade or business in which the qualified tips were received minus the total of all deductions allocable to that trade or business, including the deductible part of self-employment tax; the deduction for contributions to self-employed SEP, SIMPLE, and qualified plans; and the self-employed health insurance deduction, but not including the deduction for qualified tips. After you determine the other deductions that apply to the trade or business in which you earned qualified tips, reduce the net profit (Schedule C, line 31; the total of Schedule E, line 28(g) through 28(k); or Schedule F, line 34) by the amount of these deductions. Do not reduce it below zero. The net income limitation applies to each separate trade or business in which you received qualified tips. If you have more than one trade or business in which you received qualified tips, you should allocate the deductions in a reasonable manner. For example, a sole proprietor who only has one business and received qualified tips in the business, reports deductions allocable to the business on Schedule C, as well as the deduction for self-employment tax on Schedule 1, line 15. The net income limitation will be the net profit shown on the Schedule C for the business, less the amount from Schedule 1, line 15. The sole proprietor would include on line 5 of Schedule 1-A the lesser of (i) the qualified tips received in the business, or (ii) the net profit for the business less the amount from Schedule 1, line 15. If the business shows a net loss on Schedule C, then the sole proprietor would not include any qualified tips received in the business on line 5 of Schedule 1-A.

# Multiple Trades or Businesses Worksheet — Keep for Your Records

1 (a) Name of your business (b) Net profit of business from Schedule C, line 31; the total of Schedule E, line 28(g) through 28(k); or Schedule F, line 34 (c) Other deductions allocable to the trade or business and not reported on Schedule C, Schedule E, or Schedule F (as applicable) (d) Subtract column (c) from column (b) (e) Qualified tip amount from first Form 1099-NEC, box 1; Form 1099-MISC, box 3; or Form 1099-K, box 1a (f) Qualified tip amount from second Form 1099-NEC, box 1; Form 1099-MISC, box 3; or Form 1099-K, box 1a (g) Qualified tip amount from third Form 1099-NEC, box 1; Form 1099-MISC, box 3; or Form 1099-K, box 1a (h) Qualified tip amount from fourth Form 1099-NEC, box 1; Form 1099-MISC, box 3; or Form 1099-K, box 1a (i) Total qualified tip amount. Add columns (e), (f), (g), and (h) (j) Enter the lesser of column (d) and column (i) A B C D E 2 Add lines 1A through 1E, column (j), and enter the total on Schedule 1-A, line 5

# Part III No Tax on Overtime

Overtime compensation must be included in your gross income and is subject to income tax and generally social security and Medicare tax. If you have net earnings from self-employment, use Schedule SE to figure the tax due on net earnings from self-employment. You may be able to claim a deduction for qualified overtime compensation paid to you in 2025 and that is reported on Form W-2, Form 1099-NEC, or Form 1099-MISC. You can claim this deduction whether you claim the standard deduction or itemize deductions on Schedule A or Schedule A (Form 1040-NR). If you are married, you must file a joint return with your spouse to claim this deduction. For tax year 2025, qualified overtime was not required to be separately accounted for on Form W-2, Form 1099-NEC, or Form 1099-MISC. See the instructions for lines 14a and 14b for more information about how to identify the qualified overtime included in the amounts reported on these forms. Fill out Schedule 1-A, Part III, only if: You (and/or your spouse if filing a joint return) received qualified overtime compensation in 2025; and You have a valid social security number (SSN). If you are married filing jointly, the spouse who received the qualified overtime compensation must have a valid SSN. Maximum amount of deduction. You can't deduct more than $12,500 ($25,000 if married filing jointly) of qualified overtime compensation. If you are married and filing a joint return, and both you and your spouse have qualified overtime compensation, the $25,000 maximum amount of deduction limit applies to your combined overtime compensation. It is not a per spouse limit. The deduction amount (after applying the $12,500 ($25,000 if married filing jointly) limit) is reduced if your MAGI is greater than the amount shown next for your filing status. Married filing jointly—$300,000. Single, Head of household, or Qualifying surviving spouse—$150,000. Your MAGI is the amount on line 3 on Part I of Schedule 1-A. Qualified overtime compensation. Qualified overtime compensation means overtime compensation that is paid to you as required under section 7 of the Fair Labor Standards Act of 1938 (FLSA) that is more than the amount of your regular rate of pay. This generally means the "half" portion of "time-and-a-half" compensation that is required by the FLSA. This "half" portion may be described by employers on various forms and statements as "overtime premium" or "FLSA Overtime Premium". In order for overtime to be required to be paid to you under the FLSA, you must (among other requirements) be covered by and not exempt from the FLSA (an FLSA-eligible employee). If you are ineligible for federal overtime, you are an FLSA-ineligible employee and you generally won't be paid overtime. If you are an FLSA-eligible employee, you must generally receive overtime pay for hours you work that are more than a 40-hour workweek. Generally, the rate can't be less than one and a half times your regular rate of pay. Amounts that are not qualified overtime compensation. The following amounts are not qualified overtime compensation and can't be included when figuring your deduction for qualified overtime compensation. Premium pay. Some employers under a collective bargaining agreement and/or under state law provide more pay than section 7 of the FLSA requires. For example, an employer might choose to pay more than "time-and-a-half." The amount of overtime paid that is over "time-and-a-half" is not qualified overtime compensation. Payment for holidays and weekends. Some employers may pay more for certain weekends or holidays even if the employee doesn't work more than 40 hours in the workweek. Extra pay for certain weekends or holidays is generally not qualified overtime compensation if the employee doesn't work more than 40 hours in the workweek. Qualified tips. Qualified overtime compensation doesn't include any amount you receive as a qualified tip. Coverage under state rules. Some FLSA-ineligible employees are eligible for overtime under state law or are paid premium rates for certain work for other reasons. Overtime pay that is paid to these FLSA-ineligible employees is not qualified overtime compensation and these amounts can't be included when figuring the deduction for qualified overtime compensation. Qualified overtime must be paid to a covered, nonexempt employee under the FLSA (an FLSA-eligible employee). Ask your employer or other service recipients whether you are an FLSA-eligible employee. For more information on coverage and exemption under the FLSA, see WHD Fact Sheets, Overtime Pay, and FLSA Guide. Determining the amount of qualified overtime compensation for 2025. Because no changes have been made to Form W-2, Form 1099-NEC, or Form 1099-MISC to account for a separate accounting of qualified overtime compensation, a separate accounting may not appear on your Form W-2, Form 1099-NEC, or Form 1099-MISC. Some employers may choose to provide for the amount of qualified overtime compensation using Form W-2, box 14. If your employer does provide a separate accounting of your qualified overtime on Form W-2, box 14, you can generally rely on this amount, and the methods described in paragraphs 1 through 5 don't apply to you. If you request the amount of your FLSA Overtime Premium from your employer or the service recipient, you can rely on the information that is provided to you to determine the amount of your qualified overtime compensation. If the amount of your qualified overtime compensation isn't separately identified on your Form W-2, Form 1099-NEC, or Form 1099-MISC, you can figure your qualified overtime compensation using one of the methods described in paragraphs 1 through 5. If your employer is covered by a different overtime rule in section 7 of the FLSA, rather than the general rule in section 7(a), you must compute your overtime compensation using the rule that applies to you and may use any of the following methods so long as it produces a reasonable result under the rule that applies to you. This may apply if, for example, you are a public sector employee in fire protection or law enforcement, or an employee of a political subdivision of a state or an interstate governmental agency who receives compensatory time off instead of cash overtime. See Example 4 and Example 5 for how this might apply to certain employees. Statement received separately accounts for overtime. If a statement from your employer separately shows the "half" portion of the "time and a half" compensation (FLSA Overtime Premium), you can use the FLSA Overtime Premium that is separately shown to determine the amount of your qualified overtime compensation. Statement shows the overtime premium and regular wages. If you are paid FLSA Overtime Premium and you receive a statement from your employer or the service recipient and the statement shows the total of all wages for the overtime hours (FLSA Overtime Premium plus regular wages), you can divide the total amount by three (3) and use the result when figuring your qualified overtime compensation. Statement shows the overtime premium and the premium you are paid is more than the amount of the FLSA Overtime Premium. If you are paid more than the amount of FLSA Overtime Premium (for example, your employer pays you double your regular wages) and you receive a statement from your employer or the service recipient that shows the portion of the overtime earnings that is more than your regular wage rate for the overtime hours, then you can multiply that portion by the appropriate fraction to calculate the half portion of FLSA Overtime Premium. See Example 2 for more information on how to figure the amount of your qualified overtime compensation in this situation. Statement shows the overtime premium and regular wages and the premium you are paid is more than the amount of the FLSA Overtime Premium. If you are paid more than the amount of FLSA Overtime Premium (for example, your employer pays you double your regular rate of pay) and you receive a statement from your employer or the service recipient that shows the total of all pay for the overtime hours (for example, double your regular wages), then you can multiply the total amount by the appropriate fraction to estimate the half portion of FLSA Overtime Premium. See Example 3 for more information on how to figure the amount of your qualified overtime compensation in this situation. Statement doesn't show overtime and employer or service recipient won't provide information. If the statements you receive from your employer or the service recipient don't show the extra pay or the FLSA Overtime Premium and your employer or service recipient doesn't give you any additional information, you can use a reasonable method to figure the amount of your qualified overtime compensation, that takes into account: The regular rate paid to you by your employer or service recipient, and The number of hours over the 40-hour workweek or an estimate if you don't have records of the actual hours you worked. If you use the method described in paragraph 2 or paragraph 4 to determine the amount of your qualified overtime compensation, and the method results in underestimating your qualified overtime compensation (for example, because your regular rate of pay is increased by a discretionary bonus), you can adjust the method to take the difference into account. Make sure to keep a record of the documents you use when determining the amount of your qualified overtime compensation. Example 1. You are an FLSA-eligible employee. In 2025, you received $50,000 in regular pay and $15,000 for overtime hours worked. Your Form W-2 does not separately show your qualified overtime compensation; however, you have access to your payroll system that shows you were paid $15,000 for overtime hours in 2025. You can include $5,000 of your wages for the overtime hours when figuring your deduction for qualified overtime compensation. The $5,000 is the "half" portion of "time-and-a-half" ($15,000 divided by 3). Example 2. You are an FLSA-eligible employee and work for an employer who pays overtime equal to twice the regular pay. In 2025, you were paid $50,000 for non-overtime hours and $20,000 for overtime hours worked. Your Form W-2 does not separately show qualified overtime compensation. However, you have a pay stub showing that $10,000 of the overtime pay was for the normal rate of pay for the overtime hours and $10,000 of the overtime pay was the premium amount. "Time-and-a-half" would be equal to $15,000 (the $10,000 for your regular wage for the overtime hours multiplied by 1.5). The "half" portion of the "time-and-a-half" rate required by the FLSA is $5,000 ($15,000 divided by 3). You can include $5,000 when figuring your deduction for qualified overtime compensation. Example 3. The facts are the same as in Example 2, but your pay stub does not separately show the premium amount of overtime pay that is more than your regular wages. Instead, it shows that $20,000 was the total amount of pay for the overtime hours. The $20,000 is double your regular wages for the overtime hours you worked. Your regular wages are $10,000 (the $20,000 total amount of overtime pay divided by 2). "Time-and-a-half" would be equal to $15,000 (the $10,000 of your regular wages for the overtime hours multiplied by 1.5). The "half" portion of the "time-and-a-half" rate required by the FLSA is $5,000 ($15,000 divided by 3). You can include $5,000 when figuring your deduction for qualified overtime compensation. Example 4. You work in law enforcement and your employer is covered by a special overtime rule in section 7 of the FLSA. In 2025, you were paid $15,000 for overtime hours worked on a "work period" basis of 14 days. You can include $5,000 of your overtime pay when figuring your deduction for qualified overtime compensation ($15,000 divided by 3). Example 5. You work for a state government agency that is covered by a special overtime rule in section 7 of the FLSA. Your state agency pays compensatory time at a rate of one and one-half hours for each overtime hour worked. In 2025, you were paid wages of $4,500 for the compensatory time you took off during the year. You can include $1,500 when figuring your deduction for qualified overtime compensation ($4,500 divided by 3). Valid SSN. You and/or your spouse who received qualified overtime compensation must have a valid SSN to take this deduction. A valid SSN for purposes of the deduction for qualified overtime compensation is one that is valid for employment and that is issued by the SSA before the due date of your 2025 return (including extensions). For more information, see Valid SSN for No Tax on Tips, earlier. Line 14a. In most cases, the amount on Form W-2, box 1, includes all of your wages and compensation, including your regular wages plus any qualified overtime compensation. Enter on line 14a only the qualified overtime compensation amount that is included on Form W-2. Some employers may choose to provide the amount of qualified overtime compensation to employees using box 14 of Form W-2. See Determining the amount of qualified overtime compensation for 2025, earlier, to figure the amount to enter on Schedule 1-A, line 14a. Keep a copy of any document you relied on to support your calculation of qualified overtime compensation. If you and/or your spouse received qualified overtime compensation from more than one employer in 2025, complete the Qualified Overtime Compensation From More Than One Employer Worksheet. If you received qualified overtime compensation that is not included in box 1 of Form W-2 (for example, overtime amounts that are deferred under a qualified retirement plan), enter that amount here. Keep a copy of any document you relied on to support your calculation of qualified overtime compensation. Line 14b. The amount on Form 1099-NEC, box 1, or Form 1099-MISC, box 3, is your nonemployee compensation or other income, including your compensation and other income plus any qualified overtime compensation. Enter on Line 14b only the qualified overtime compensation amount that is included in Form 1099-NEC, box 1, or Form 1099-MISC, box 3. Do not enter the total amount from Form 1099-NEC, box 1, or Form 1099-MISC, box 3. See Determining the amount of qualified overtime compensation for 2025, earlier, to figure the amount to enter on Schedule 1-A, line 14b. Keep a copy of any document you relied on to support your calculation of qualified overtime compensation. If you and/or your spouse received qualified overtime compensation from more than one payor in 2025, complete the Qualified Overtime Compensation From More Than One Payor Worksheet. Line 18. If the amount on line 18 is zero or less, your deduction for your qualified overtime compensation is not reduced. Skip lines 19 and 20 and enter the amount from Schedule 1-A, line 15, on Schedule 1-A, line 21. For more information on the qualified overtime deduction, see Notice 2025-69.

# Qualified Overtime Compensation From More Than One Employer Worksheet — Keep for Your Records

1 (a) Name of employer (b) Qualified overtime reported on Form W-2, box 1 A B C D E 2 Add the amounts from lines 1A through 1E, column (b), and enter this amount on Schedule 1-A, line 14a

# Qualified Overtime Compensation From More Than One Payor Worksheet — Keep for Your Records

1 (a) Payor's name (b) Qualified overtime reported on Form 1099-NEC, box 1, or Form 1099-MISC, box 3 A B C D E 2 Add the amounts from lines 1A through 1E, column (b) and enter this amount on Schedule 1-A, line 14b

# Part IV No Tax on Car Loan Interest

You may be able to claim a deduction if you and/or your spouse paid or accrued qualified passenger vehicle loan interest (QPVLI) (see Qualified passenger vehicle loan interest, later) in 2025. You can claim this deduction whether you claim the standard deduction or itemize deductions on Schedule A (Form 1040). Fill out Schedule 1-A, Part IV, only if you paid or accrued QPVLI in 2025. VIN required on your return. In order to take the QPVLI deduction, you must include the vehicle identification number (VIN) of the purchased applicable passenger vehicle (APV) (see Applicable passenger vehicle, later) on your tax return. If you paid QPVLI allocable to multiple APVs, include the VIN of each APV. If the purchased APV was replaced due to an unforeseen intervening event (for example, a defective APV was replaced under a state lemon law), include the VIN of the substitute APV. For more information, see Proposed Regulations section 1.163-16(c)(3)(ii). Maximum amount of deduction. You can't deduct more than $10,000 of the QPVLI you paid or accrued in 2025. The amount of the QPVLI deduction (after applying the $10,000 limit) is reduced if your MAGI is greater than the amount shown next to your filing status below. Married filing jointly—$200,000. All other filing statuses—$100,000. Your MAGI is the amount on line 3 in Part I of Schedule 1-A. Qualified passenger vehicle loan interest. To qualify for the QPVLI deduction, the interest must be paid or accrued on a loan that generally meets all the following requirements. Your loan was originated after December 31, 2024. The loan was originated by you. The proceeds from your loan were used to purchase an APV (lease payments do not qualify). Your APV is for personal use (which means you don't expect it to be used predominantly for business or commercial use. See Personal use, later). Your loan is secured by a first lien on the purchased APV. Applicable passenger vehicle. In general, an APV is any vehicle that meets the following conditions: The original use of the vehicle starts with you (a used vehicle does not qualify), The vehicle is a motor vehicle manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails), The vehicle has at least 2 wheels, The vehicle is a car, minivan, van, SUV, pickup truck, or motorcycle, and has a gross vehicle weight rating of less than 14,000 pounds, and The vehicle has undergone final assembly in the United States. Final assembly in the United States. The location of final assembly will be listed on the vehicle information label attached to each vehicle on a dealer's premises. You can rely on that information label. You can also rely on the vehicle's plant of manufacture as reported in the VIN to determine whether the vehicle has undergone final assembly in the United States. The VIN Decoder website for the National Highway Traffic Safety Administration provides plant of manufacture information. You can follow the instructions on that website to see if your vehicle's plant of manufacture is located in the United States. Personal use. Personal use means a use other than: Use in any trade or business (except for the use in the trade or business of performing services as an employee), or For the production of income. You are considered to have purchased an APV for personal use if, at the time you incur a loan to purchase an APV, you expect that the APV will be used for personal use for more than 50% of the time by you and/or any combination of individuals with certain relationships to you, including your spouse; your or your spouse's child, grandchild, father, mother, brother, or sister; as well as an individual who has the same main home as you and is a member of your household. Example. You purchase an APV that you expect to use to earn income as a driver for a rideshare service for 15% of the time you expect to own the APV. You expect to use the APV for personal use for the remaining 85% of the time. You are considered to have purchased your APV for personal use. Interest deducted elsewhere on your return instead of on Schedule 1-A. If some or all of the QPVLI qualifies to be deducted in more than one place on your return, you may choose where to report the deduction, but you cannot deduct the same amount more than once. For example, if you deducted some or all of the interest that you paid or accrued on your loan as interest on Schedule C, Schedule E, or Schedule F, then you can't deduct that same interest as QPVLI on Schedule 1-A. Line 22. Enter the VIN(s) of the APV(s) on line 22, column (i). If you need to report more than two VINs, attach a statement to your return showing the information required on line 22. Next, for each entered VIN, enter the QPVLI paid or accrued on the loan originated for the purchase of that APV. On line 22, column (ii), enter the amount of the QPVLI, if any, that was deducted elsewhere on your return (for example, on Schedule C, Schedule E, or Schedule F). On line 22, column (iii), enter the total amount of the QPVLI paid or accrued on the loan during the taxable year minus the amount on line 22, column (ii). Line 24. The amount on line 24 cannot be more than $10,000, the maximum amount of the QPVLI deduction. Line 27. If the amount on line 27 is zero or less, the amount of your QPVLI reported on line 24 is not reduced. Skip lines 28 and 29 and enter the amount from Schedule 1-A, line 24, on Schedule 1-A, line 30.

# Change in obligor by reason of previous obligor's death.

The obligor on the loan is generally the person responsible for paying the loan. If a loan met requirements 1 through 5 at the time it was originated by a previous obligor, and you became the obligor by reason of a previous obligor's death, interest paid by you on the loan is generally QPVLI if the loan continues to be secured by a first lien on the purchased APV. A change in obligor by reason of a previous obligor's death could occur, for example, when you inherit an APV subject to a loan originated by the person who died. See Proposed Regulation section 1.163-16(d)(5).

# Loan amount.

Indebtedness that can be counted for purposes of determining QPVLI includes indebtedness incurred to finance the purchase price of the APV, as well as items or amounts that are customarily financed in an APV purchase transaction and that are directly related to the purchased APV. For example, this includes vehicle service plans, extended warranties, sales tax, and vehicle-related fees. Interest on items and services not customarily financed in an APV purchase transaction and that are directly related to the purchased APV, such as liability insurance, a trailer, or amounts representing debt on a vehicle traded in as part of the purchase transaction for the APV (so-called negative equity), is not eligible for the deduction.

# Refinanced loan.

If your prior loan that had QPVLI is later refinanced, interest paid on the refinanced amount is generally eligible for the deduction, so long as the new loan is secured by a first lien on the APV with respect to which the refinanced loan was incurred. The loan amount is limited to the outstanding balance of the refinanced loan as of the date of the refinancing.

# Part V Enhanced Deduction for Seniors

You may be able to claim the enhanced deduction for seniors. You can claim this deduction whether you claim the standard deduction or itemize deductions on Schedule A or Schedule A (Form 1040-NR). If you are married, you must file a joint return with your spouse to claim this deduction. The special rules that apply to U.S. nationals; residents of Canada, Mexico, and South Korea; and residents of India who were students or business apprentices don't apply to the enhanced deduction for seniors. See Pub. 519 for more information. Fill out Schedule 1-A, Part V, only if: You (and/or your spouse if filing a joint return) were born before January 2, 1961. You have a valid social security number (SSN). If you are married filing jointly, the spouse who is claiming the enhanced deduction for seniors must have a valid SSN. Death of a taxpayer in 2025. If a taxpayer was born before January 2, 1961, but died in 2025 before reaching age 65, then the taxpayer doesn't qualify for the enhanced deduction for seniors. 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, 1960, and died on February 13, 2025. Your spouse is considered age 65 at the time of death and would qualify for the enhanced deduction for seniors. However, if your spouse died on February 12, 2025, your spouse isn't considered age 65 and wouldn't qualify for the enhanced deduction for seniors. Maximum amount of deduction. The maximum amount of the enhanced deduction for seniors is $6,000 per person. If you are married filing jointly, and both you and your spouse were born before January 2, 1961, and you both have a valid SSN, the maximum amount of the enhanced deduction for seniors is $12,000. The $6,000 per person amount is reduced if your MAGI is more than the amount shown next for your filing status. Married filing jointly—$150,000. Single, Head of household, or Qualifying surviving spouse—$75,000. Your MAGI is the amount on line 3 on Part I of Schedule 1-A. Valid SSN. You and/or your spouse must have a valid SSN to take this deduction. A valid SSN for purposes of the enhanced deduction for seniors is one that is valid for employment and that is issued by the SSA before the due date of your 2025 return (including extensions). For more information, see Valid SSN for No Tax on Tips, earlier.

# 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 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 (EPs) on gross EPE from Form 4255. If you reported an amount on Form 4255, column (n)(1), 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. If you reported an amount on Form 4255, column (n)(3), line 1a, 1c, 1d, and/or 2a, check the applicable box and enter the amount on line 1f. If you checked more than one box, enter the total on line 1f. Line 1y. Other additions to tax. Enter the following additions to tax. Recapture of the alternative fuel vehicle refueling property credit (see Form 8911). Identify as "ARPCR." Any EPE related to the credit applied against tax from Form 8933 reported on Form 4255, line 2a, column (k). Identify as "EPE8933." Recapture of any non-EPE credit from Form 8933 reported on Form 4255, line 2a, column (j). Also, any section 6418(g)(3) amounts attributable to recapture from Form 8933 reported on Form 4255, line 2a, column (m)(3). Identify as "NEPE8933." Any amount that was reported on Form 4255, column (n)(2), line 1a, 1c, 1d, and/or 2a. Identify as "EPGEPE." Any section 6418(g)(2) excessive credit transfer amount reported on Form 4255, column (m)(1) and (m)(2). Identify as "6418(g)(2)." For more information about elective pay and credit transferability, go to IRS.gov/Credits-Deductions/Elective-Pay-and-Transferability-Frequently-Asked-Questions-Transferability.

# Line 2

# Alternative Minimum Tax (AMT)

The AMT exemption amount is increased to $88,100 ($137,000 if married filing jointly or qualifying surviving spouse; $68,500 if married filing separately). The income levels at which the AMT exemption begins to phase out has increased to $626,350 ($1,252,700 if married filing jointly or qualifying surviving spouse). See the Instructions for Form 6251 to see if you must file the form and then use Form 6251 to figure the amount, if any, of your AMT. Enter the amount from Form 6251, line 11, on line 2. For help with the alternative minimum tax, go to IRS.gov/AMT.

# Line 4

# Self-employment Tax

On line 4, enter the amount of the tax due on net earning from self-employment from Schedule SE, line 12. If you filed Form 4361, received IRS approval, and had no other income subject to self-employment tax, check box 1 on line 4. If you filed Form 4029 and received IRS approval, check box 2 on line 4. See Pub. 517 for details. If you are a U.S. citizen or resident alien living outside the United States and your self-employment income is exempt from self-employment tax, you should get a statement from the appropriate agency of the foreign country verifying that your self-employment income is subject to social security in that country. Attach a copy of the statement, check box 3, and enter "EAS" on the entry space next to box 3. If you have income from a business (including farming) and the income is community income, but you aren't the spouse who carried on the business and you had no other income subject to self-employment tax, check box 3 and enter "ECI" on the entry space next to box 3. If you received fees for services performed as a notary public and you had no other income subject to self-employment tax, check box 3 and enter "EN" on the entry space next to box 3. If you did have other earnings of $400 or more subject to self-employment tax, check box 3 and enter "EN" and the amount of your net profit as a notary public from Schedule C on the entry space next to box 3. For more information, see the Instructions for Schedule SE.

# Line 5

# Unreported Social Security and Medicare Tax From Form 4137

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

# Line 6

# Uncollected Social Security and Medicare Tax From Form 8919

Enter the total of any taxes from Form 8919. If you are an employee who received wages from an employer who didn't withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 6 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040 or 1040-SR, line 1g.

# Line 8

# Additional Tax on IRAs, Other Qualified Retirement Plans, etc.

If any of the following apply, see Form 5329 and its instructions to find out if you owe this tax and if you must file Form 5329. Also see Form 5329 and its instructions for definitions of the terms used here. You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution wasn't rolled over. Excess contributions were made to your IRA, Coverdell education savings account (ESA), Archer MSA, health savings account (HSA), or ABLE account. You received a taxable distribution from a Coverdell ESA, qualified tuition program, or ABLE account. You didn't take the minimum required distribution from your IRA or other qualified retirement plan by April 1 of the year following the year you reached age 73. Exception. If only item (1) applies and distribution code 1 is correctly shown in box 7 of all your Forms 1099-R, you don't have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 8. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, 1040-SR, or 1040-NR, line 4b or 5b, or on Form 4972. Also check the box on line 8 to indicate that you don't have to file Form 5329. But you must file Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception, such as the exceptions for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution.

# Line 9

# Household Employment Taxes

Enter the household employment taxes you owe for having a household employee. If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes. You paid any one household employee (defined below) cash wages of $2,800 or more in 2025. 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 2025 and was a student. You withheld federal income tax during 2025 at the request of any household employee. You paid total cash wages of $1,000 or more in any calendar quarter of 2024 or 2025 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

# Reserved for Future Use

Line 10 has been reserved for future use.

# Line 11

# Additional Medicare Tax

See Form 8959 and its instructions if the total of your 2025 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 11b, 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 11b, is more than: $0 if married filing separately, $120,000 if married filing jointly or qualifying surviving spouse, or $70,000 if single or head of household.

# Line 13

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

# Line 14

# Interest on Tax Due on Installment Income From the Sale of Certain Residential Lots and Timeshares

Enter interest on tax due on installment income from the sale of certain residential lots and timeshares under section 453(l)(3).

# Line 15

# Interest on the Deferred Tax on Gain From Certain Installment Sales With a Sales Price Over $150,000

Enter interest on the deferred tax on gain from certain installment sales with a sales price over $150,000 under section 453A(c).

# Line 16

# Recapture of Low-Income Housing Credit

Enter the amount from Form 8611, line 14.

# Lines 17a Through 17z

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, columns (o)(1), (o)(2), (p)(1), and/or (p)(2). If you entered an amount in more than one column, enter the total on line 17z. Identify as "PWA7210." Form 8933/Form 4255, line 2a, columns (o)(1), (o)(2), (p)(1), and/or (p)(2). If you entered an amount in more than one column, enter the total on line 17z. Identify as "PWA8933." Any amount from Form 4255, columns (o)(1), (o)(2), (p)(1), and/or (p)(2) not reported elsewhere. If you entered an amount in more than one column, enter the total on line 17z. 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. If you file Form 8621, don't enter the amount from line 9c on line 17z. Instead, see the Instructions for Form 8621 for how to report this amount.

# Other Additional Taxes

Line 17a. Recapture of the following credits. Amounts from Form 4255, column (j), lines 1b, 1j, 1l, and 1m. Identify as "3468." Non-EPE recapture applied against tax from Form 3468, Part IV, reported on Form 4255, line 1d, column (j). Identify as "NEPE3468." New markets credit (see Form 8874). Identify as "NMCR." Credit for employer-provided childcare facilities (see Form 8882). Identify as "ECCFR." Any section 6418(g)(3) amounts attributable to recapture from Form 4255, column (m)(3). Identify as "6418(g)(3)." Line 17b. If you sold your home in 2025 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, you may owe a recapture tax on the mortgage subsidy. See Form 8828. Line 17c. Enter any additional tax on health savings account (HSA) distributions you received from Form 8889, line 17b. See Form 8889, Part II. Line 17d. Enter any additional tax for failure to remain an eligible individual during the testing period from Form 8889, line 21. See Form 8889, Part III. Line 17e. Enter any additional tax on Archer MSA distributions from Form 8853, line 9b. See Form 8853. Line 17f. Enter any additional tax on Medicare Advantage MSA distributions from Form 8853, line 13b. See Form 8853. Line 17g. Enter any additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526 for more information. Line 17h. Enter any additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A. This income should be shown in box 12 of Form W-2 with code Z, or in box 15 of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details. Line 17i. Enter any additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount wasn't determinable until 2025. 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-NEC, the tax is 20% of the EPP shown in box 3. 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 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? Yes. List the type (Form 8978 ADJ) and the amount from line 2 as a negative number (in parentheses) on line 17z. No. List the type (Form 8978 ADJ) and the amount from line 1 as a negative number (in parentheses) on line 17z. Combine this amount with any other amounts reported on line 17z to complete the line 17z entry space. * Chapter 1 taxes include taxes from sections 1 through 1400Z-2 of the Code, as well as certain amounts the Code treats as chapter 1 taxes. Generally, this does not include amounts reported on Schedule 2, lines 4, 7, 9, 11–13, 17k–17m, or 17z (other than chapter 1 taxes).

# Instructions for Schedule 3 Additional Credits and Payments

# General Instructions

Use Schedule 3 if you have nonrefundable credits, other than the child tax credit or the credit for other dependents, or other payments and refundable credits. Include the amount on Schedule 3, line 8, in the amount entered on Form 1040, 1040-SR, or 1040-NR, line 20. Enter the amount on Schedule 3, line 15, on Form 1040, 1040-SR, or 1040-NR, line 31.

# Specific Instructions

# Line 1

# Foreign Tax Credit

If you are a shareholder in a controlled foreign corporation and made a section 962 election, see the instructions for Forms 1040 and 1040-SR, line 16, for the foreign tax credit you figured on Form 1118. If you paid income tax to a foreign country or U.S. territory, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so. Exception. You don't have to complete Form 1116 to take this credit if all of the following apply. All of your foreign source gross income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-3 (or substitute statement). The total of your foreign taxes wasn't more than $300 (not more than $600 if married filing jointly). You held the stock or bonds on which the dividends or interest were paid for at least 16 days and weren't obligated to pay these amounts to someone else. You aren't filing Form 4563 or excluding income from sources within Puerto Rico. All of your foreign taxes were: Legally owed and not eligible for a refund or reduced tax rate under a tax treaty, and Paid to countries that are recognized by the United States and don't support terrorism. For more details on these requirements, see the Instructions for Form 1116. Do you meet all five requirements just listed? □ Yes. Enter on line 1 the smaller of (a) your total foreign taxes, or (b) the total of the amounts on Form 1040 or 1040-SR, line 16, and Schedule 2, line 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 2025 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) 2025 tax return. Your filing status is married filing separately. The amount on Form 1040 or 1040-SR, line 11b, 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 2025 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. The amount on Form 1040, 1040-SR, or 1040-NR, line 11b, is more than $39,500 ($59,250 if head of household; $79,000 if married filing jointly). The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 2008, (b) is claimed as a dependent on someone else's 2025 tax return, or (c) was a student (defined next). You were a student if during any part of 5 calendar months of 2025, 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 2025, 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 2025, 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 election amount from Form 3800, Part III, line 6, column (j), is reported on Schedule 3, line 13c. Line 6b. Enter any credit for prior-year minimum tax. See Form 8801. Line 6c. You may be able to take the adoption credit if you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2025. 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 2024. See Form 8859. Line 6i. Enter any qualified electric vehicle credit. You can't claim this credit for a vehicle placed in service after 2006. You can claim this credit only if you have an electric vehicle passive activity credit carried forward from a prior year. See Form 8834. Line 6j. Enter any alternative fuel vehicle refueling property credit. See Form 8911. Line 6k. Enter any credit to holders of tax credit bonds. See Form 8912. Line 6l. Enter the amount from Form 8978, line 14 (relating to partner's audit liability under section 6226). If the amount on Form 8978, line 14, is negative, complete the following worksheet to figure the amount to enter on line 6l. If the amount on Form 8978, line 14, is positive, see the instructions for Form 1040 or 1040-SR, line 16. Line 6m. Enter any credit for previously owned clean vehicles. See Form 8936, Part IV. Line 6z. Leave line 6z blank.

# Negative Form 8978 Adjustment Worksheet—Schedule 3 (Line 6l)

Note. Complete this worksheet if Form 8978, line 14, is negative. 1. Enter the amount from Form 1040 or 1040-SR, line 18 1. _____ 2. Enter as a positive number the negative amount from Form 8978, line 14 2. _____ 3. Is the amount on line 1 equal to or more than the amount on line 2? Yes. Enter the amount from line 2 on line 6l No. Enter the amount from line 1 on line 6l, and subtract line 2 from line 1* 3. (_____) * Use this amount to complete the Negative Form 8978 Adjustment Worksheet in the Schedule 2, line 17z, instructions.

# Line 9

# Net Premium Tax Credit

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

# Line 10

# Amount Paid With Request for Extension To File

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

# Line 11

# Excess Social Security and Tier 1 RRTA Tax Withheld

If you, or your spouse if filing a joint return, had more than one employer for 2025 and total wages of more than $176,100, 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 $10,918.20. But if any one employer withheld more than $10,918.20, you can't claim the excess on your return. The employer should adjust the tax for you. If the employer doesn't adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse. You can't claim a refund for excess tier 2 RRTA tax on Form 1040, 1040-SR, or 1040-NR. Instead, use Form 843.

# 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. If you made the election to defer net income tax attributable to the gain on the sale or exchange of qualified farmland property, use Form 1062 to figure the amount of your applicable net tax liability. On line 13z, enter 75% of your applicable net tax liability from Form 1062, line 14. Identify as "1062NL."

# Tax Topics

You can read these Tax Topics at IRS.gov/TaxTopics.

# List of Tax Topics

All topics are also available in Spanish (and most topics are available in Chinese, Korean, Vietnamese, and Russian).

# IRS help available

101 IRS services—Volunteer tax assistance, outreach programs, and identity theft 102 Tax assistance for individuals with disabilities 103 Tax help for small businesses and the self-employed 104 Taxpayer Advocate Service—Your voice at the IRS 105 Armed Forces tax information 107 Tax relief in disaster situations

# IRS procedures

151 Your appeal rights 154 Form W-2 and Form 1099-R (What to do if incorrect or not received) 155 Obtaining forms and publications 156 How to get a transcript or copy of your tax return 157 Change your address—How to notify the IRS 158 Paying your taxes and ensuring proper credit of payments 159 How to get a wage and income transcript or copy of Form W-2 161 Returning an erroneous refund—Paper check or direct deposit

# Collection

201 The collection process 202 Tax payment options 203 Reduced refund 204 Offers in compromise 206 Dishonored payments

# Alternative filing methods

253 Substitute tax forms 254 How to choose a tax return preparer 255 Signing your return electronically

# General information

301 When, how, and where to file 303 Checklist of common errors when preparing your tax return 304 Extensions of time to file your tax return 305 Recordkeeping 306 Penalty for underpayment of estimated tax 307 Backup withholding 308 Amended returns 309 Roth IRA contributions 310 Coverdell education savings accounts 311 Power of attorney information 312 Disclosure authorizations 313 Qualified tuition programs (QTPs)

# Which forms to file

356 Decedents

# Types of income

401 Wages and salaries 403 Interest received 404 Dividends and other corporate distributions 407 Business income 409 Capital gains and losses 410 Pensions and annuities 411 Pensions—The general rule and the simplified method 412 Lump-sum distributions 413 Rollovers from retirement plans 414 Rental income and expenses 415 Renting residential and vacation property 416 Farming and fishing income 417 Earnings for clergy 418 Unemployment compensation 419 Gambling income and losses 420 Bartering income 421 Scholarships, fellowship grants, and other grants 423 Social Security and equivalent railroad retirement benefits 424 401(k) plans 425 Passive activities—Losses and credits 427 Stock options 429 Traders in securities (Information for Form 1040 or 1040-SR filers) 430 Receipt of stock in a demutualization 431 Canceled debt—Is it taxable or not? 432 Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)

# Adjustments to income

451 Individual retirement arrangements (IRAs) 452 Alimony and separate maintenance 453 Bad debt deduction 455 Moving expenses for members of the Armed Forces 456 Student loan interest deduction 458 Educator expense deduction

# Itemized deductions

501 Should I itemize? 502 Medical and dental expenses 503 Deductible taxes 504 Home mortgage points 505 Interest expense 506 Charitable contributions 509 Business use of home 510 Business use of car 511 Business travel expenses 513 Work-related education expenses 515 Casualty, disaster, and theft losses

# Tax computation

551 Standard deduction 552 Tax and credits figured by the IRS 553 Tax on a child's investment and other unearned income (Kiddie tax) 554 Self-employment tax 556 Alternative minimum tax 557 Additional tax on early distributions from traditional and Roth IRAs 558 Additional tax on early distributions from retirement plans other than IRAs 559 Net investment income tax 560 Additional Medicare Tax

# Tax credits

601 Earned Income Credit 602 Child and Dependent Care Credit 608 Excess Social Security and RRTA tax withheld 610 Retirement Savings Contributions Credit 612 The Premium Tax Credit

# IRS notices

651 Notices—What to do 652 Notice of underreported income—CP2000 653 IRS notices and bills, penalties, and interest charges 654 Understanding your CP75 or CP75A notice, Request for Supporting Documentation

# Basis of assets, depreciation, and sale of assets

701 Sale of your home 703 Basis of assets 704 Depreciation 705 Installment sales

# Employer tax information

751 Social Security and Medicare withholding rates 752 Filing Forms W-2 and W-3 753 Form W-4—Employee's Withholding Certificate 756 Employment taxes for household employees 757 Forms 941 and 944—Deposit requirements 758 Form 941—Employer's Quarterly Federal Tax Return and Form 944—Employer's Annual Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and deposit requirements 760 Form 943—Reporting and deposit requirements for agricultural employers 761 Tips—Withholding and reporting 762 Independent contractor vs. employee 763 The Affordable Care Act

# Electronic media filers—1099 series and related information returns

801 Who must file information returns electronically 802 Applying to file information returns electronically 803 Electronic filing waivers or exemptions and filing extensions 804 FIRE system test files and combined Federal/State Filing (CF/SF) program

# Tax information for U.S. resident aliens and citizens living abroad

851 Resident and nonresident aliens 856 Foreign tax credit 857 Individual taxpayer identification number (ITIN) 858 Alien tax clearance

# Tax information for residents of Puerto Rico

901 Is a person with income from sources within Puerto Rico required to file a U.S. federal income tax return? 902 Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax 903 U.S. employment tax in Puerto Rico

# Disclosure, Privacy Act, and Paperwork Reduction Act Notice

The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. This notice applies to all records and other material (in paper or electronic format) you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties. Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number or email address. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax. If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged. Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or territories to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.

# We Welcome Comments on Forms

We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult. If you have suggestions for making these forms simpler, we would be happy to hear from you. You can send us comments through IRS.gov/FormsComments. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don't send your return to this address. Instead, see the addresses at the end of these instructions. Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.

# Estimates of Taxpayer Burden

The following table shows burden estimates based on current statutory requirements as of October 1, 2025, for taxpayers filing a 2025 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 12 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 21 hours and $610. Similarly, tax return preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location. For more information on taxpayer burden, see Pub. 5743. If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms. Estimated Average Taxpayer Burden for Individuals by Activity Average Burden Average Time (Hours) Average Cost (Dollars)** Type of Taxpayer Percentage of Returns Total Time* Record- keeping Tax Planning Form Completion and Submission All Other All taxpayers 100% 12 5 2 4 1 $290 Type of taxpayer Nonbusiness*** 71% 8 3 1 3 1 160 Business*** 29% 21 10 4 5 2 610 *Detail may not add to total time due to rounding. **Dollars rounded to the nearest $10. ***You are considered a "business" filer if you file one or more of the following with Form 1040 or 1040-SR: Schedule C, E, or F or Form 2106. You are considered a "nonbusiness" filer if you don't file any of those schedules or forms with Form 1040 or 1040-SR.

# Major Categories of Federal Income and Outlays for Fiscal Year 2024

Federal Budget Income and outlays Income and outlays Summary: Pictured are two pie charts. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2025 The items and corresponding percentages are listed: Under Income: Personal income taxes: 36% Social security, Medicare, and unemployment and other retirement taxes: 25% Excise, customs, estate, gift, and miscellaneous taxes: 4% Corporate income taxes: 8% Borrowing to cover deficit 27% Under Outlays: Social security, Medicare and other retirement (see Footnote 1): 37%. Footnote 1: These programs provide income support for the retired and disabled and medical care for the elderly. Social programs (see Footnote 4): 20%. Footnote 4: About 14% 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. National defense, veterans, and foreign affairs (see Footnote 2): 18%. Footnote 2: 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. Physical, human, and community development (see Footnote 3): 10%. Footnote 3: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs. Law enforcement and general government: 2% Net interest on the debt: 13% Please click here for the text description of the image. On or before the first Monday in February of each year, the President is required by law to submit to the Congress a budget proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts, spending, and the surplus or deficit for the federal government. The plan includes recommendations for new legislation as well as recommendations to change, eliminate, and add programs. After receipt of the President's proposal, the Congress reviews the proposal and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted. In fiscal year 2024 (which began on October 1, 2023, and ended on September 30, 2024, federal income was $4.920 trillion and outlays were $6.751 trillion, leaving a deficit of $1.831 trillion.

# Footnotes for Certain Federal Outlays

Note. The percentages shown here exclude undistributed offsetting receipts, which were $147 billion in fiscal year 2024. In the budget, these receipts are offset against spending in figuring the outlay totals shown above. These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets. Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly. National defense, veterans, and foreign affairs: About 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. Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs. Social programs: About 14% 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.