Credit for Federal Telephone Excise Tax
You may be able to request a credit for the federal excise tax paid on long distance or bundled telephone service.
Direct Deposit of Refund
You can split the direct deposit of your refund into two or three accounts.
Alternative Minimum Tax Exemption Amount
The exemption amount for alternative minimum tax is increased.
For details on these and other changes, see page 11.
A Message From the Commissioner
Dear Taxpayer,
Paying taxes is a unifying experience fundamental to democracy and the rule of law. Each year, almost two hundred million taxpayers carry out this vital obligation by filing their return. The Internal Revenue Service seeks to help people understand and pay taxes as easily as possible.
More than half of all taxpayers file their taxes electronically. E-filing not only generates fewer errors than paper, but also ensures faster refunds. Many returns are e-filed by tax preparers, but increasing numbers come straight from home computers. Taxpayers with an adjusted gross income of $50,000 or less can e-file for free. Instructions for electronic filing and Free File can be found on our website at www.irs.gov.
To protect the honest taxpayer, we have strengthened enforcement of the tax laws. The vast majority of taxpayers pay honestly and accurately, and they have every right to expect their neighbors and competitors to do the same. Over the past several years, IRS audits and collections have risen significantly, and tax laws and regulations have been toughened.
If you need more information about taxes, visit www.irs.gov. Learn how to file taxes, obtain tax forms, and find out if you are eligible for the earned income credit. You may also call our toll-free numbers: 1-800-829-1040 for individuals and 1-800-829-4933 for businesses.
Please do not hesitate to contact us if you need help. We hope this packet is useful to you.
Sincerely,
Mark W. Everson
The IRS Mission
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.
IRS e-file: consider it done
It's the fastest, easiest, and most convenient way to file your income tax return electronically. So easy, over 72 million taxpayers preferred e-file over filing a paper income tax return last year. Visit the IRS website at www.irs.gov/efile for all the details and latest information.
What are the benefits?
Millions Eligible for Free File!
Fast! Easy! Convenient!
* April 17, 2007, if you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia.
Accurate! Secure!
Visit the IRS website at www.irs.gov/efile for details.
Use an Authorized IRS e-file Provider
Many tax professionals electronically file tax returns for their clients. As a taxpayer, you have two options:
Tax professionals can charge a fee for IRS e-file. Fees can vary depending on the professional and the specific services rendered.
Use a Personal Computer
You can file your income tax return in a fast, easy, convenient way using your personal computer. A computer with a modem or Internet access and tax preparation software are all you need. Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Visit www.irs.gov for details.
IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Visit www.irs.gov/efile for details.
If you do not qualify for Free File options, visit our Partners Page at www.irs.gov/efile for partners that offer low-cost filing options.
[The following graphic has not been reproduced:
Tax Return Page References, for Form 1040A]
At the IRS, our goal is to continually improve the quality of our services. To achieve that goal, we have developed customer service standards in the following areas.
If you would like information about the IRS standards and a report of our accomplishments, see Pub. 2183.
Taxpayer Advocate Service
The Taxpayer Advocate Service is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. You may be eligible for assistance if:
The service is free, confidential, tailored to meet your needs, and available for businesses as well as individuals. There is at least one local taxpayer advocate in each state, the District of Columbia, and Puerto Rico. Because advocates are part of the IRS, they know the tax system and how to navigate it. If you qualify for assistance, you will receive personalized service from a knowledgeable advocate who will:
You can contact the Taxpayer Advocate Service by:
To get a copy of Form 911 or learn more about the Taxpayer Advocate Service, go to www.irs.gov/advocate
Low Income Tax Clinics (LITCs)
LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Pub. 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov or your local IRS office.
Tip: If you live outside the United States, see Pub. 54 to find out how to get help and forms.
You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov to:
You can order forms, instructions, and publications by completing the order blank on page 60. You should receive your order within 10 days after we receive your request.
You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Some grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of reproducible tax forms available to photocopy or print from a CD-ROM.
You can order forms and publications and receive automated information by phone.
Forms and publications. Call 1-800-TAX-FORM (1-800-829-3676) during the hours shown on page 10 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.
TeleTax topics. Call 1-800-829-4477 24 hours a day, 7 days a week, to listen to pre-recorded messages covering about 150 tax topics. See pages 8 and 9 for a list of the topics.
Refund information. You can check the status of your 2006 refund 24 hours a day, 7 days a week. See page 8 for details.
You can order Publication 1796, IRS Tax Products CD, and obtain:
The CD is released twice during the year. The first release will ship the beginning of January and the final release will ship the beginning of March.
Buy the CD-ROM from National Technical Information Service at www.irs.gov/cdorders for $25 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll-free to buy the CD-ROM for $25 (plus a $5 handling fee). Price is subject to change.
Other ways to get help. See page 57 for information.
You can check on the status of your 2006 refund if it has been at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically).
Be sure to have a copy of your 2006 tax return available because you will need to know the filing status and the exact whole-dollar amount of your refund. Then, do one of the following.
Tip: Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.
Do not send in a copy of your return unless asked to do so.
To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions).
Recorded tax information is available 24 hours a day, 7 days a week. Select the number of the topic you want to hear. Then, call 1-800-829-4477. Have paper and pencil handy to take notes.
TeleTax topics are also available through the IRS website at www.irs.gov.
All topics are available in Spanish.
Topic
No. Subject
IRS Help Available
101 IRS services—Volunteer tax assistance, toll-free telephone,
walk-in assistance, and outreach programs
102 Tax assistance for individuals with disabilities and the
hearing impaired
103 Tax help for small businesses and the self-employed
104 Taxpayer Advocate Service—Help for problem situations
105 Armed Forces tax information
107 Tax relief in disaster situations
IRS Procedures
151 Your appeal rights
152 Refunds—How long they should take
153 What to do if you haven't filed your tax return
154 2006 Form W-2 and Form 1099-R—What to do if not received
155 Forms and publications—How to order
156 Copy of your tax return—How to get one
157 Change of address—How to notify IRS
158 Ensuring proper credit of payments
159 Prior year(s) Form W-2—How to get a copy of
Collection
201 The collection process
202 Tax payment options
203 Failure to pay child support and federal nontax and state
income tax obligations
204 Offers in compromise
205 Innocent spouse relief (and separation of liability and
equitable relief)
Alternative Filing Methods
253 Substitute tax forms
254 How to choose a paid tax preparer
General Information
301 When, where, and how to file
302 Highlights of tax changes
303 Checklist of common errors when preparing your tax return
304 Extension 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)
Filing Requirements, Filing
Status, and Exemptions
351 Who must file?
352 Which form—1040, 1040A, or 1040EZ?
353 What is your filing status?
354 Dependents
355 Estimated tax
356 Decedents
357 Tax information for parents of kidnapped children
Types of Income
401 Wages and salaries
402 Tips
403 Interest received
404 Dividends
405 Refunds of state and local taxes
406 Alimony received
407 Business income
408 Sole proprietorship
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 expenses
420 Bartering income
421 Scholarship and fellowship grants
422 Nontaxable income
423 Social security and equivalent railroad retirement benefits
424 401(k) plans
425 Passive activities—Losses and credits
426 Other income
427 Stock options
428 Roth IRA distributions
429 Traders in securities (information for Form 1040X filers)
430 Exchange of policyholder interest for stock
Adjustments to Income
451 Individual retirement arrangements (IRAs)
452 Alimony paid
453 Bad debt deduction
455 Moving expenses
456 Student loan interest deduction
Itemized Deductions
501 Should I itemize?
502 Medical and dental expenses
503 Deductible taxes
504 Home mortgage points
505 Interest expense
506 Contributions
507 Casualty and theft losses
508 Miscellaneous expenses
509 Business use of home
510 Business use of car
511 Business travel expenses
512 Business entertainment expenses
513 Educational expenses
514 Employee business 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 income
554 Self-employment tax
555 Ten-year tax option for lump-sum distributions
556 Alternative minimum tax
557 Tax on early distributions from traditional and Roth IRAs
558 Tax on early distributions from retirement plans
Tax Credits
601 Earned income credit (EIC)
602 Child and dependent care credit
603 Credit for the elderly or the disabled
604 Advance earned income credit
605 Education credits
606 Child tax credits
607 Adoption credit
608 Excess social security and RRTA tax withheld
610 Retirement savings contributions credit
IRS Notices
651 Notices—What to do
652 Notice of underreported income—CP 2000
653 IRS notices and bills, penalties, and interest charges
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 Form W-2—Where, when, and how to file
753 Form W-4—Employee's Withholding Allowance Certificate
754 Form W-5—Advance earned income credit
755 Employer identification number (EIN)—How to apply
756 Employment taxes for household employees
757 Form 941—Deposit requirements
758 Form 941—Employer's Quarterly Federal Tax Return
759 Form 940—Deposit requirements
760 Form 940—Employer's Annual Federal Unemployment Tax Returns
761 Tips—Withholding and reporting
762 Independent contractor vs. employee
Electronic Magnetic Media
Filers—1099 Series and
Related Information Returns
801 Who must file magnetically
802 Applications, forms, and information
803 Waivers and extensions
804 Test files and combined federal and state filing
805 Electronic filing of information returns
Tax Information for Aliens and
U.S. Citizens Living Abroad
851 Resident and nonresident aliens
852 Dual-status alien
853 Foreign earned income exclusion—General
854 Foreign earned income exclusion—Who qualifies?
855 Foreign earned income exclusion—What qualifies?
856 Foreign tax credit
857 Individual taxpayer identification number (ITIN)—Form W-7
858 Alien tax clearance
Tax Information for Puerto
Rico Residents (in Spanish
only)
901 Is a person with income from Puerto Rican sources required to
file a federal income tax return?
902 Credits and deductions for taxpayers with Puerto Rican source
income that is exempt from U.S. tax
903 Federal employment taxes for employers in Puerto Rico
904 Tax assistance for Puerto Rico residents
Topic numbers are effective January 1, 2007.
If you cannot find the answer to your question using one of the methods listed on page 7, please call us for assistance at 1-800-829-1040. You will not be charged for the call unless your phone company charges you for toll-free calls. Our normal hours of operation are Monday through Friday from 7:00 a.m. to 10:00 p.m. local time. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone.
Tip: If you want to check the status of your 2006 refund, see Refund Information on page 8.
IRS representatives care about the quality of the service provided to you, our customer. You can help us provide accurate, complete answers to your questions by having the following information available.
To maintain your account security, you may be asked for the following information, which you should also have available.
If you are asking for an installment agreement to pay your tax, you will be asked for the highest amount you can pay each month and the date on which you can pay it.
Evaluation of services provided. The IRS uses several methods to evaluate our telephone service. One method is to record telephone calls for quality purposes only. A random sample of recorded calls is selected for review through the quality assurance process. Other methods include listening to live calls in progress and random selection of customers for participation in a customer satisfaction survey.
Call 1-800-829-1040 (deaf customers with access to TTY/TDD equipment may call 1-800-829-4059). Our menu allows you to speak your responses or use your keypad to select a menu option. After receiving your menu selection, the system will direct your call to the appropriate assistance. You can do the following within the system.
If you do not fully understand the answer you receive, or you feel our representative may not fully understand your question, our representative needs to know this. He or she will be happy to take additional time to be sure your question is answered fully.
By law, you are responsible for paying your share of federal income tax. If we should make an error in answering your question, you are still responsible for the payment of the correct tax. Should this occur, however, you will not be charged any penalty.
See How to avoid common mistakes on page 56.
Tip: For details on these and other changes for 2006 and 2007, see Pub. 553.
Credit for federal telephone excise tax paid. If you paid the federal excise tax on your long distance or bundled telephone service, you may be able to request a credit. See the instructions for line 42 on page 52.
Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount is increased to $42,500 ($62,550 if married filing jointly or a qualifying widow(er); $31,275 if married filing separately).
Direct deposit of refunds. If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. See the instructions for line 45a on page 53.
Jury duty pay. You can now report income received for jury duty on Form 1040A. See the instructions for line 13 on page 28. If you gave your jury duty pay to your employer, you may be able to deduct it. See the instructions for line 19 on page 31.
Penalty on early withdrawal of savings. You can now deduct any penalty on the early withdrawal of savings on Form 1040A. See the instructions for line 16 on page 28.
New credit for residential energy improvements. You may be able to take a residential energy credit for amounts paid in 2006 to have qualified energy saving items installed in connection with your home. However, you must use Form 1040X to take the credit.
IRA deduction expanded. You may be able to take an IRA deduction if you were covered by a retirement plan, your 2006 modified adjusted gross income (AGI) is less than $85,000, and you are married filing jointly or a qualifying widow(er). You and your spouse, if filing jointly, may each be able to deduct up to $5,000 if age 50 or older at the end of 2006.
For purposes of taking an IRA deduction, earned income includes any nontaxable combat pay received by a member of the U.S. Armed Forces.
Alternative motor vehicles. You may be able to take a credit if you place an alternative motor vehicle (including a qualified hybrid vehicle) or alternative fuel vehicle refueling property in service in 2006. However, you must use Form 1040X to take the credit.
Earned income credit (EIC). You may be able to take the EIC if:
The maximum AGI you can have and still get the credit also has increased. You may be able to take the credit if your AGI is less than the amount in the above list that applies to you.
The maximum investment income you can have and still get the credit has increased to $2,800.
See the instructions for lines 40a and 40b that begin on page 40.
Personal exemption and itemized deduction phaseouts reduced. Taxpayers with adjusted gross income above a certain amount may lose part of their deduction for personal exemptions and itemized deductions. The amount by which these deductions are reduced in 2006 is only 2/3 of the amount of the reduction that would otherwise have applied.
Tax on children's income. Form 8615 must be used to figure the tax of children under age 18 (increased from age 14) with investment income of more than $1,700. See the instructions for line 28 beginning on page 32. The election to report a child's investment income on a parent's return and the special rule for when a child must file Form 6251 also now apply to children under age 18. See pages 12 and 32.
Adoption benefits. If you are claiming the adoption credit or received employer-provided adoption benefits, you must file Form 1040X.
IRA distribution for charitable purposes. A distribution from your IRA that was made directly by the trustee to a qualified charitable organization may be nontaxable if you were at least age 70 1/2 when the distribution was made. See the instructions for lines 11a and 11b on page 25.
Mailing your return. You may be mailing your return to a different address this year because the IRS has changed the filing location for several areas. If you received an envelope with your tax package, please use it. Otherwise, see Where Do You File? on the back cover.
Expired tax benefits. The following tax benefits have expired and will not apply for 2006.
Caution: At the time these instructions went to print, Congress was considering legislation that would reinstate these expired tax benefits. To find out if this legislation was enacted, and for more details, go to www.irs.gov, click on More Forms and Publications, and then on What's Hot in forms and publications, or see Pub. 553.
If these deductions are reinstated, you will have to use Form 1040X to claim them.
IRA deduction expanded. You may be able to take an IRA deduction if you were covered by a retirement plan and your 2007 modified adjusted gross income (AGI) is less than $62,000 ($103,000 if married filing jointly or qualifying widow(er)).
Earned income credit (EIC). You may be able to take the EIC if:
The maximum AGI you can have and still get the credit also has increased. You may be able to take the credit if your AGI is less than the amount in the above list that applies to you.
The maximum investment income you can have and still get the credit has increased to $2,900.
Nontaxable combat pay. The election to include nontaxable combat pay in earned income for the earned income credit will expire.
Exemption for housing person displaced by Hurricane Katrina expires. The additional exemption amount for housing a person displaced by Hurricane Katrina will expire.
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
IRS e-file: Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit www.irs.gov for details.
Use Chart A, B, or C to see if you must file a return.
Tip: 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 the earned income credit, the additional child tax credit, the health coverage tax credit, or the credit for federal telephone excise tax paid.
Exception for children under age 18. If you are planning to file a return for your child who was under age 18 at the end of 2006, and certain other conditions apply, you can elect to include your child's income on your return. But you must use Form 1040X and Form 8814 to do so. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see page 8) or see Form 8814.
A child born on January 1, 1989, is considered to be age 18 at the end of 2006. Do not use Form 8814 for such a child.
Resident aliens. These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.
Nonresident aliens and dual-status aliens. These rules also apply if you were a nonresident alien or dual-status alien and both of the following apply.
See Pub. 519 for details.
File Form 1040A by April 16, 2007. If you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia, you have until April 17, 2007. If you file after this date, you may have to pay interest and penalties. See page 57.
Tip: If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone, qualified hazardous duty area, or a contingency operation (for example, you were in the Afghanistan, Bosnia, Kosovo, or Persian Gulf area), see Pub. 3.
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.
If you make a payment with your extension request, see the instructions for line 43 on page 52.
Caution: An automatic 6-month extension to file does not extend the time to pay your tax. 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.
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 attach a statement to your return 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, 2007, you file Form 4868. This 4-month extension of time to file does not extend the time to pay your tax. See Form 4868.
See the back cover for filing instructions and addresses.
Private delivery services. You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following:
The private delivery service can tell you how to get written proof of the mailing date.
Caution: Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.
----------------------------------------------------------------------
THEN file a
return if your
gross income**
IF your filing status AND at the end of was at
is... 2006 you were*... least...
----------------------------------------------------------------------
under 65 $8,450
Single 65 or older 9,700
----------------------------------------------------------------------
under 65 (both spouses) $16,900
Married filing jointly*** 65 or older (one spouse) 17,900
65 or older (both
spouses) 18,900
----------------------------------------------------------------------
Married filing separately any age $3,300
----------------------------------------------------------------------
Head of household under 65 $10,850
(see page 19) 65 or older 12,100
----------------------------------------------------------------------
Qualifying widow(er) with
dependent child under 65 $13,600
(see page 20) 65 or older 14,600
----------------------------------------------------------------------
* If you were born on January 1, 1942, you are considered to be age
65 at the end of 2006.
** Gross income means all income you received in the form of money,
goods, property, and services that is not exempt from tax, including
any income from sources outside the United States (even if you may
exclude part or all of it). Do not include social security benefits
unless you are married filing a separate return and you lived with
your spouse at any time in 2006.
*** If you did not live with your spouse at the end of 2006 (or on
the date your spouse died) and your gross income was at least
$3,300, you must file a return regardless of your age.
======================================================================
Chart B—For Children and Other Dependents
See the instructions for line 6c that begin on page 21 to find out if
someone can claim you as a dependent.
----------------------------------------------------------------------
If someone 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. Earned income includes
wages, tips, 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 $850.
• Your earned income was over $5,150.
• Your gross income was more than the larger of--
• $850, or
• Your earned income (up to $4,850) plus $300.
[] Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,100 ($3,350 if 65 or older
and blind).
• Your earned income was over $6,400 ($7,650 if 65 or older and
blind).
• Your gross income was more than—
The larger of: Plus This amount:
--------------------------------- } -----------------
• $850, or } $1,250 ($2,500 if
} 65 or older and
• Your earned income (up to } blind)
$4,850) plus $300. }
----------------------------------------------------------------------
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 $850.
• Your earned income was over $5,150.
• 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—
• $850, or
• Your earned income (up to $4,850) plus $300.
[] Yes. You must file a return if any of the following apply.
• Your unearned income was over $1,850 ($2,850 if 65 or older
and blind).
• Your earned income was over $6,150 ($7,150 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: Plus This amount:
-------------------------------- } -----------------
• $850, or } $1,000 ($2,000 if
} 65 or older and
• Your earned income (up to } blind)
$4,850) plus $300. }
----------------------------------------------------------------------
Chart C—Other Situations When You Must File
You must file a return if either of the following applies for 2006.
You must file a return using Form 1040X if any of the following apply for 2006.
Would It Help You To Itemize Deductions on Form 1040X?
---------------------------------------------------------------------
You may be able to reduce your tax by itemizing deductions on
Schedule A (Form 1040). Itemized deductions include amounts you paid
for state and local income taxes, real estate taxes, personal
property taxes, and mortgage interest. You may also include gifts to
charity and part of the amount you paid for medical and dental
expenses. You would usually benefit by itemizing if—
---------------------------------------------------------------------
Your filing status is: AND Your itemized deductions
are more than:
---------------------------------------------------------------------
Single
• Under 65 • $5,150
• 65 or older or blind • 6,400
• 65 or older and blind • 7,650
---------------------------------------------------------------------
Married filing jointly
• Under 65 (both spouses) • $10,300
• 65 or older or blind (one spouse) • 11,300
• 65 or older or blind (both spouses) • 12,300
• 65 or older and blind (one spouse) • 12,300
• 65 or older or blind (one spouse) and
65 or older and blind (other spouse) • 13,300
• 65 or older and blind (both spouses) • 14,300
---------------------------------------------------------------------
Married filing separately*
• Your spouse itemizes deductions • $0
• Under 65 • 5,150
• 65 or older or blind • 6,150
• 65 or older and blind • 7,150
---------------------------------------------------------------------
Head of household
• Under 65 • $7,550
• 65 or older or blind • 8,800
• 65 or older and blind • 10,050
---------------------------------------------------------------------
Qualifying widow(er) with dependent child
• Under 65 • $10,300
• 65 or older or blind • 11,300
• 65 or older and blind • 12,300
---------------------------------------------------------------------
* If you can take an exemption for your spouse, see Standard
Deduction Chart for People Born Before January 2, 1942, or Who Were
Blind on page 33 for the amount that applies to you.
=====================================================================
If someone can claim you as a dependent, it would benefit you to itemize deductions if they total more than your standard deduction figured on the Standard Deduction Worksheet for Dependents on page 33.
Where To Report Certain Items From 2006 Forms W-2, 1098, and 1099
IRS e-file: IRS e-file takes the guesswork out of preparing your
return. You may also be eligible to use free online commercial tax
preparation software to file your federal income tax return. Visit
www.irs.gov/efile for details.
If any federal income tax withheld is shown on these forms,
include the tax withheld on Form 1040A, line 38.
----------------------------------------------------------------------
Form Item and Box in Which It Where To Report
Should Appear
----------------------------------------------------------------------
W-2 Wages, tips, other Form 1040A, line 7
compensation (box 1)
Allocated tips (box 8) See Tip income on page 24
Advance EIC payment Form 1040A, line 36
(box 9)
Dependent care benefits Schedule 2, line 12
(box 10)
Adoption benefits (box 12, Must file Form 1040X
code T)
Employer contributions to Must file Form 1040X if
a health savings account required to file
(box 12, code W) Form 8889 (see the
instructions for
Form 8889)
Amount reported in box 12, Must file Form 1040X
code R or Z
----------------------------------------------------------------------
W-2G Gambling winnings (box 1) Must file Form 1040X
----------------------------------------------------------------------
1098 Mortgage interest (box 1) } Must file Form 1040X to
Points (box 2) } deduct
Refund of overpaid See the instructions on
interest (box 3) Form 1098
----------------------------------------------------------------------
1098-C Contributions of motor Must file Form 1040X to
vehicles, boats, and deduct
airplanes
----------------------------------------------------------------------
1098-E Student loan interest See the instructions for
(box 1) Form 1040A, line 18, on
page 31
----------------------------------------------------------------------
1098-T Qualified tuition and See the instructions for
related expenses (box 1) Form 1040A, line 31, on
page 37, but first see
the instructions on
Form 1098-T
----------------------------------------------------------------------
1099-A Acquisition or abandonment See Pub. 544
of secured property
----------------------------------------------------------------------
1099-B Broker and barter exchange Must file Form 1040X
transactions
----------------------------------------------------------------------
1099-C Canceled debt (box 2) Must file Form 1040X if
taxable (see the
instructions on
Form 1099-C)
----------------------------------------------------------------------
1099-DIV Total ordinary dividends Form 1040A, line 9a
(box 1a)
Qualified dividends (box 1b) See the instructions for
Form 1040A, line 9b, on
page 25
Total capital gain See the instructions for
distributions (box 2a) Form 1040A, line 10, on
page 25
Amount reported in Must file Form 1040X
box 2b, 2c, or 2d
Nondividend distributions Must file Form 1040X if
(box 3) required to report as
capital gains (see the
instructions on
Form 1099-DIV)
Investment expenses (box 5) Must file Form 1040X to
deduct
Foreign tax paid (box 6) Must file Form 1040X to
deduct or take a credit
for the tax
----------------------------------------------------------------------
1099-G Unemployment compensation Form 1040A, line 13. But
(box 1) if you repaid any
unemployment compensation
in 2006, see the
instructions for line 13
on page 28
State or local income tax See the instructions on
refund (box 2) page 24
Amount reported in box 5, Must file Form 1040X
6, or 7
----------------------------------------------------------------------
1099-INT Interest income (box 1) See the instructions for
Form 1040A, line 8a, on
page 24
Early withdrawal penalty See the instructions for
(box 2) Form 1040A, line 16, on
page 28
Interest on U.S. savings See the instructions for
bonds and Treasury Form 1040A, line 8a, on
obligations (box 3) page 24
Investment expenses (box 5) Must file Form 1040X to
deduct
Foreign tax paid (box 6) Must file Form 1040X to
deduct or take a credit
for the tax
Tax-exempt interest (box 8) Form 1040A, line 8b
Specified private activity Must file Form 1040X
bond interest (box 9)
----------------------------------------------------------------------
1099-LTC Long-term care and Must file Form 1040X if
accelerated death benefits required to file
Form 8853 (see the
instructions for
Form 8853)
----------------------------------------------------------------------
1099-MISC Miscellaneous income Must file Form 1040X
----------------------------------------------------------------------
1099-OID Original issue discount }
(box 1) } See the instructions on
Other periodic interest } Form 1099-OID
(box 2) }
Early withdrawal penalty See the instructions for
(box 3) Form 1040A, line 16, on
page 28
Original issue discount See the instructions on
on U.S. Treasury Form 1099-OID
obligations (box 6)
Investment expenses Must file Form 1040X to
(box 7) deduct
----------------------------------------------------------------------
1099-PATR Patronage dividends and Must file Form 1040X if
other distributions from a taxable (see the
cooperative (boxes 1, 2, 3, instructions on
and 5) Form 1099-PATR)
Domestic production Must file Form 1040X to
activities deduction deduct
(box 6)
Amount reported in box 7, 8, Must file Form 1040X
9, or 10
----------------------------------------------------------------------
1099-Q Qualified education program Must file Form 1040X
payments
----------------------------------------------------------------------
1099-R Distributions from IRAs* See the instructions for
Form 1040A, lines 11a
and 11b, that begin on
page 25
Distributions from pensions, See the instructions for
annuities, etc. Form 1040A, lines 12a
and 12b, that begin on
page 26
Capital gain (box 3) See the instructions on
Form 1099-R
----------------------------------------------------------------------
1099-S Gross proceeds from real Must file Form 1040X if
estate transactions required to report the
(box 2) sale (see Pub. 523)
Buyer's part of real estate Must file Form 1040X
tax (box 5)
----------------------------------------------------------------------
1099-SA Distributions from HSAs and Must file Form 1040X
MSAs**
----------------------------------------------------------------------
* This includes distributions from Roth, SEP, and SIMPLE IRAs.
** This includes distributions from Archer and Medicare Advantage
MSAs.
======================================================================
You can use Form 1040A if all six of the following apply.
You can also use Form 1040A if you received advance earned income credit (EIC) payments, dependent care benefits, or if you owe tax from the recapture of an education credit or the alternative minimum tax.
Check Where To Report Certain Items From 2006 Forms W-2, 1098, and 1099 beginning on page 16 to see if you must use Form 1040X. You must also use Form 1040 if any of the following apply.
IRS e-file: IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use free online commercial tax preparation software to file your federal income tax return. Visit www.irs.gov/efile for details.
Using your peel-off name and address label on the back cover of this booklet will speed the processing of your return. It also prevents common errors that can delay refunds or result in unnecessary notices. Put the label on your return after you have finished it. Cross out any incorrect information and print the correct information. Add any missing items, such as your apartment number.
Address change. If the address on your peel-off label is not your current address, cross out the old address and print your new address. If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.
Name change. If you changed your name because of marriage, divorce, etc., be sure to report the change to your local Social Security Administration office before you file your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See page 56 for more details. If you received a peel-off label, cross out your former name and print your new name.
What if you do not have a label? Print or type the information in the spaces provided. If you are married filing a separate return, enter your husband's or wife's name on line 3 instead of below your name.
Tip: If you filed a joint return for 2005 and you are filing a joint return for 2006 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2005 return.
P.O. box. Enter your box number only if your post office does not deliver mail to your home.
Foreign address. Enter the information in the following order: City, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.
What if a taxpayer died? See Death of a taxpayer on page 57.
An incorrect or missing SSN can increase your tax or reduce 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 www.socialsecurity.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.
Check that your SSN on your Forms W-2 and 1099 agrees with your social security card. If not, see page 56 for more details.
IRS individual taxpayer identification numbers (ITINs) for aliens. If you are a nonresident or resident alien and you do not have and are not eligible to get an SSN, you must apply for an ITIN. For details on how to do so, see Form W-7 and its instructions. It usually takes about 4-6 weeks to get an ITIN.
If you already have an ITIN, enter it wherever your SSN is requested on your tax return.
Caution: An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.
Nonresident alien spouse. If your spouse is a nonresident alien and you file a joint or separate return, your spouse must have either an SSN or an ITIN.
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. 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 will not change.
Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.
Tip: More than one filing status can apply to you. Choose the one that will give you the lowest tax.
You can check the box on line 1 if any of the following was true on December 31, 2006.
You can check the box on line 2 if any of the following apply.
For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife. A husband and wife can file a joint return even if only one had income or if they did not live together all year. However, both persons must sign the return. Once you file a joint return, you cannot 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 any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. However, see Innocent spouse relief on page 56.
Nonresident aliens and dual-status aliens. Generally, a husband and wife cannot file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2006, you may elect to be treated as a resident alien and file a joint return. See Pub. 519 for details.
If you are married and file a separate return, 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 cannot take the student loan interest deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if your spouse itemizes deductions.
Generally, you report only your own income, exemptions, deductions, and credits. Different rules apply to people in community property states. See page 24.
Tip: 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 2006. See Married persons who live apart on this page.
Tip: Special rules may apply for people who had to relocate because of Hurricane Katrina, Rita, or Wilma. For details, see Pub. 4492.
This filing status is for unmarried individuals who provide a home for certain other persons. (Some married persons who live apart are considered unmarried. See Married persons who live apart on this page.) You can check the box on line 4 only if you were unmarried or legally separated (according to your state law) under a decree of divorce or separate maintenance at the end of 2006 and either 1 or 2 below applies.
If the child is not your dependent, enter the child's name on line 4. If you do not enter the name, it will take us longer to process your return.
Dependent. To find out if someone is your dependent, see the instructions for line 6c.
Exception to time lived with you. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, and detention in a juvenile facility, count as time lived in the home. If the person for whom you kept up a home was born or died in 2006, you can still file as head of household as long as the home was that person's main home for the part of the year he or she was alive. Also see Kidnapped child on page 23, if applicable.
Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.
If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.
Married persons who live apart. Even if you were not divorced or legally separated at the end of 2006, you are considered unmarried if all of the following apply.
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.
Tip: Special rules may apply for people who had to relocate because of Hurricane Katrina, Rita, or Wilma. For details, see Pub. 4492.
You can check the box on line 5 and use joint return tax rates for 2006 if all of the following apply.
If your spouse died in 2006, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2.
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 the instructions for line 6c that begin on page 21.
Exception to time lived with you. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, and detention in a juvenile facility, count as time lived in the home. A child is considered to have lived with you for all of 2006 if the child was born or died in 2006 and your home was the child's home for the entire time he or she was alive. Also see Kidnapped child on page 23, if applicable.
Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.
If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.
You usually can deduct $3,300 on line 26 for each exemption you can take. You may also be able to take an additional exemption amount on line 26 if you provided housing to a person displaced by Hurricane Katrina.
Check the box on line 6b if either of the following applies.
If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return. If you were divorced or legally separated at the end of 2006, you cannot take an exemption for your former spouse. If, at the end of 2006, your divorce was not final (an interlocutory decree), you are considered married for the whole year.
Death of your spouse. If your spouse died in 2006 and you did not remarry by the end of 2006, check the box on line 6b if you could have taken an exemption for your spouse on the date of death. For other filing instructions, see Death of a taxpayer
Follow the steps below to find out if a person qualifies as your dependent, qualifies you to take the child tax credit, or both. If you have more than six dependents, attach a statement to your return with the required information.
Tip: Special rules may apply for people who had to relocate because of Hurricane Katrina, Rita, or Wilma. For details, see Pub. 4492.
---------------------------------------------------------------------
Step 1: Do You Have a Qualifying Child?
A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)
---------------------------------------------------------------------
AND
was...
Under age 19 at the end of 2006
or
Under age 24 at the end of 2006 and a student (see page 23)
or
Any age and permanently and totally disabled (see page 23)
---------------------------------------------------------------------
AND
who...
Did not provide over half of his or her own support for 2006
(see Pub. 501)
---------------------------------------------------------------------
AND
who...
Lived with you for more than half of 2006. If the child did
not live with you for the required time, see Exception to time
lived with you on page 23.
---------------------------------------------------------------------
Caution: If the child meets the conditions to be a qualifying
child of any other person (other than your spouse if
filing jointly) for 2006, see Qualifying child of
more than one person on page 23.
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 on page
22.
---------------------------------------------------------------------
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? If the child was
adopted, see Exception to citizen test on page 23.
[] Yes. Continue [] No. STOP
You cannot claim this child
as a dependent. Go to
Form 1040A, line 7.
------------------------------------------------------------------
2. Was the child married?
[] Yes. See Married [] No. Continue
person on page 23.
------------------------------------------------------------------
3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2006 tax return? See Steps 1,
2, and 4.
[] Yes. You cannot [] No. You can claim this
claim any dependents. child as a dependent. Complete
Go to Step 3. Form 1040A, line 6c,
columns (1) through (3) for
this child. Then, go to Step
3.
--------------------------------------------------------------------
Step 3: Does Your Qualifying Child
Qualify You for the Child Tax
Credit?
1. Was the child under age 17 at the end of 2006?
[] Yes. Continue [] No. STOP
This child is not a qualifying
child for the child tax
credit. Go to Form 1040A,
line 7.
------------------------------------------------------------------
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? If the child was adopted, see Exception to citizen test
on page 23.
[] Yes. This child is a [] No. STOP
qualifying child for the This child is not a qualifying
child tax credit. If this child for the child tax
child is your dependent, credit. Go to Form 1040A, line
check the box on 7.
Form 1040A, line 6c,
column (4). Otherwise,
you must complete
and attach Form 8901.
---------------------------------------------------------------------
Step 4: Is Your Qualifying Relative Your
Dependent?
A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any
of them (for example, your grandchild)
or
Brother, sister, or a son or daughter of either 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 did not violate local law. If the person did not
live with you for the required time, see Exception to time
lived with you on page 23
---------------------------------------------------------------------
AND
who was not...
A qualifying child (see Step 1) of any taxpayer for 2006
(see Pub. 501 if the child lived in Canada or Mexico)
---------------------------------------------------------------------
AND
who...
Had gross income of less than $3,300 in 2006. If the person
was permanently and totally disabled, see Exception to gross
income test on page 23
---------------------------------------------------------------------
AND
For whom you provided...
Over half of his or her support in 2006. But see the special
rule for Children of divorced or separated parents beginning
on this page, Multiple support agreements and
Kidnapped child on page 23.
---------------------------------------------------------------------
1. Does any person meet the conditions to be your qualifying
relative?
[] Yes. Continue [] No. STOP
Go to Form 1040A, line 7.
------------------------------------------------------------------
2. Was your qualifying relative a U.S. citizen, U.S. national, U.S.
resident alien, or a resident of Canada or Mexico? If your
qualifying relative was adopted, see Exception to citizen
test on page 23.
[] Yes. Continue [] No. STOP
You cannot claim this person
as a dependent. Go to
Form 1040A, line 7.
------------------------------------------------------------------
3. Was your qualifying relative married?
[] Yes. See Married [] No. Continue
person on page 23.
------------------------------------------------------------------
4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2006 tax return? See Steps 1,
2, and 4.
[] Yes. STOP [] No. You can claim this
You cannot claim any person as a dependent.
dependents. Go to Complete Form 1040A, line
Form 1040A, line 7. 6c, columns (1) through
(3). Do not check the box
on Form 1040A, line 6c, column
(4).
---------------------------------------------------------------------
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 do not know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details.
Children of divorced or separated parents. A child will be treated as being the qualifying child or qualifying relative of his or her noncustodial parent (the parent with whom the child lived for the lesser part of 2006) if all of the following conditions apply.
If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption (line 6c) and the child tax credits (lines 33 and 41). However, this special rule does not apply to head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. See Pub. 501 for details.
Post-1984 decree or agreement. The decree or agreement must state all three of the following.
The noncustodial parent must attach all of the following pages from the decree or agreement.
Caution: You must attach 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 citizen test.
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 on this page), 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. A person is considered to have lived with you for all of 2006 if the person was born or died in 2006 and your home was this person's home for the entire time he or she was alive. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, or detention in a juvenile facility, count as time lived with you. Also see Children of divorced or separated parents beginning on page 22 or Kidnapped child below.
Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the deduction for dependents, child tax credit, and the earned income credit (EIC). For details, use TeleTax topic 357 (see page 8) or see Pub. 501 (Pub. 596 for the EIC).
Married person. If the person is married, you cannot claim that person as your dependent if he or she files a joint return. But this rule does not apply if the return is filed only as a claim for refund and no tax liability would exist for either spouse if they had filed separate returns. If the person meets this exception, go to Step 2, question 3, on page 21 (for a qualifying child) or Step 4, question 4, on page 22 (for a qualifying relative). If the person does not meet this exception, go to Step 3 on page 21 (for a qualifying child) or Form 1040A, line 7 (for a qualifying relative).
Multiple support agreements. If no one person contributed over half of the support of your relative (including 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 who, at any time in 2006, cannot 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.
Qualifying child of more than one person. If the child is 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 beginning on page 22 applies.
No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any other person claim the child as a qualifying child, the IRS will apply the following rules.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. If you and your mother both claim tax benefits based on the child, the rules above apply. Under these rules, you are entitled to treat your daughter as a qualifying child for any of the six tax benefits listed above for which you otherwise qualify. Your mother would not be entitled to take any of the six tax benefits listed above unless she has a different qualifying child.
If you will be claiming the child as a qualifying child, go to Step 2 on page 21. Otherwise, stop; you cannot claim any benefits based on this child. Go to Form 1040A, line 7.
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 disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card is not correct, call the Social Security Administration at 1-800-772-1213. For details on how your dependent can get an SSN, see page 18. If your dependent will not have a number by the date your return is due, see What If You Cannot File on Time? on page 12.
If your dependent child was born and died in 2006 and you do not have an SSN for the child, you can attach a copy of the child's birth certificate instead and enter "Died" in column (2).
Student. A student is a child who during any part of 5 calendar months of 2006 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 does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
You may 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.
Example. You received two Forms W-2, one showing wages of $5,009.55 and one showing wages of $8,760.73. On Form 1040A, line 7, you would enter $13,770 ($5,009.55 + $8,760.73 = $13,770.28).
If you received a refund, credit, or offset of state or local income taxes in 2006, you may receive a Form 1099-G.
For the year the tax was paid to the state or other taxing authority, did you itemize deductions?
[] No. None of your refund is taxable.
[] Yes. You may have to report part or all of the refund as
income on Form 1040X for 2006. Use TeleTax topic
405 (see page 8) or see Pub. 525 for details.
Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state and you are filing separate returns, you must usually follow state law to determine what is community income and what is separate income. For details, see Pub. 555.
A registered domestic partner in California must report all wages, salaries, and other compensation received for his or her personal services on his or her own return. Therefore, a registered domestic partner cannot report half the combined income earned by the individual and his or her domestic partner as a married person filing separately does in California.
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 Form 8891 to find out if you can elect to defer tax on the undistributed income. If you elect to defer tax, you must use Form 1040X.
Report distributions from foreign pension plans on lines 12a and 12b.
Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2.
Wages received as a household employee. Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,500 in 2006 must be included in the total on line 7. Also, enter "HSH" and the amount not reported on a Form W-2 in the space to the left of line 7.
Tip income. Tip income you did not report to your employer must be included in the total on line 7. But you must use Form 1040X and Form 4137 if you received tips of $20 or more in any month and did not report the full amount to your employer, or your Form(s) W-2 shows allocated tips that you must report as income. You must report the allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown in box 8 of your Form(s) W-2. They are not included as income in box 1. See Pub. 531 for more details.
Dependent care benefits. Dependent care benefits, which should be shown in box 10 of your Form(s) W-2, must be included in the total on line 7. But first complete Schedule 2 to see if you may exclude part or all of the benefits.
Scholarship and fellowship grants. Scholarship and fellowship grants not reported on Form W-2 must be included in the total on line 7. Also, enter "SCH" and the amount in the space to the left of line 7. However, if you were a degree candidate, include on line 7 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 7.
Disability pensions. Disability pensions shown on Form 1099-R if you have not reached the minimum retirement age set by your employer must be included in the total on line 7. Disability pensions received after you reach that age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 12a and 12b of Form 1040A. Payments from an IRA are reported on lines 11a and 11b.
* This includes a Roth, SEP, or SIMPLE IRA.
Missing or incorrect Form W-2? Your employer is required to provide or send Form W-2 to you no later than January 31, 2007. If you do not receive it by early February, use TeleTax topic 154 (see page 8) to find out what to do. Even if you do not get a Form W-2, you must still report your earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.
Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 8a. But you must fill in and attach Schedule 1, Part I, if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule 1 instructions apply to you.
Include taxable interest from seller-financed mortgages, banks, savings and loan associations, money market certificates, credit unions, savings bonds, etc. Interest credited in 2006 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2006 income. For details, see Pub. 550.
Tip: If you get a 2006 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2006, see Pub. 550.
If you received any tax-exempt interest, such as from municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest, plus any exempt-interest dividends from a mutual fund, should be included in box 8 of Form 1099-INT. Enter the total on line 8b. Do not include interest earned on your IRA or Coverdell education savings account.
If you received tax-exempt interest from private activity bonds issued after August 7, 1986, you must use Form 1040X.
Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be shown in box 1a of Form(s) 1099-DIV.
You must fill in and attach Schedule 1, Part II, if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.
You must use Form 1040X if you received nondividend distributions (box 3 of Form 1099-DIV) required to be reported as capital gains.
For more details, see Pub. 550.
Enter your total qualified dividends on line 9b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.
Exception. Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but are not qualified dividends. These include:
Example 1. You bought 5,000 shares of XYZ Corp. common stock on November 30, 2006. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was December 8, 2006. 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 January 3, 2007. You held your shares of XYZ Corp. for only 34 days (from December 1, 2006, through January 3, 2007) of the 121-day period. The 121-day period began on October 9, 2006 (60 days before the ex-dividend date) and ended on February 6, 2007. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.
Example 2. Assume the same facts as in Example 1 except that you bought the stock on December 7, 2006 (the day before the ex-dividend date), and you sold the stock on February 8, 2007. You held the stock for 63 days (from December 8, 2006, through February 8, 2007). The $500 of qualified dividends shown in box 1b of your Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from October 9, 2006, through February 6, 2007).
Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on November 30, 2006. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was December 8, 2006. The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per 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 January 3, 2007. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.
Tip: Be sure you use the Qualified Dividends and Capital Gain Tax Worksheet on page 36 to figure your tax. Your tax may be less if you use this worksheet.
Each payer should send you a Form 1099-DIV. Do any of the Forms 1099-DIV or substitute statements you, or your spouse if filing a joint return, received have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain)?
[] Yes. You must use Form 1040X.
[] No. You may use Form 1040A. Enter your capital gain
distributions on line 10. Also, be sure you use the
Qualified Dividends and Capital Gain Tax Worksheet on
page 36 to figure your tax. Your tax may be less if you
use this worksheet.
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 10 only the amount that belongs to you. Attach a statement showing the full amount you received and the amount you received as a nominee. See the Schedule 1 instructions for filing requirements for Forms 1099-DIV and 1096.
Tip: Special rules may apply if you received a distribution from your individual retirement arrangement (IRA) and your main home was in the Hurricane Katrina, Rita, or Wilma disaster areas. See Pub. 4492 and Form 8915 and its instructions for details.
You should receive a Form 1099-R showing the amount of any distribution from your IRA. Unless otherwise noted in the line 11a and 11b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided below, leave line 11a blank and enter the total distribution on line 11b.
Exception 1. Enter the total distribution on line 11a if you rolled over part or all of the distribution from one:
Also, enter "Rollover" next to line 11b. If the total distribution was rolled over in a qualified rollover, enter -0- on line 11b. If the total distribution was not rolled over in a qualified rollover, enter the part not rolled over on line 11b unless Exception 2 below applies to the part not rolled over. Generally, a qualified rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590.
If you rolled over the distribution into a qualified plan other than an IRA or you made the rollover in 2007, attach a statement explaining what you did.
Exception 2. If any of the following apply, enter the total distribution on line 11a and see Form 8606 and its instructions to figure the amount to enter on line 11b.
Exception 3. If the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 11a. If the total amount distributed is a QCD, enter -0- on line 11b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 11b unless Exception 2 applies to that part. Enter "QCD" next to line 11b.
A QCD is a distribution made directly by the trustee of your IRA (other than a 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. Your total QCDs for the year cannot be more than $100,000. (On a joint return, your spouse can also have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590 for details.
Caution: You cannot claim a charitable contribution deduction for any QCD not included in your income.
Note. 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 11b. Enter the total amount of those distributions on line 11a.
Caution: You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total was not rolled over, or (b) you were born before July 1, 1935, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. To find out if you owe this tax, see Pub. 590. If you do owe this tax, you must use Form 1040X.
Tip: Special rules may apply if you received a distribution from a profit-sharing or retirement plan and your main home was in the Hurricane Katrina, Rita, or Wilma disaster areas. See Pub. 4492 and Form 8915 and its instructions for details.
You should receive a Form 1099-R showing the amount of your pension and annuity payments. See page 28 for details on rollovers and lump-sum distributions.
Do not report on lines 12a and 12b disability pensions received before you reach the minimum retirement age set by your employer. Instead, report them on line 7.
Tip: Attach Form(s) 1099-R to Form 1040A if any federal income tax was withheld.
Fully taxable pensions and annuities. If your pension or annuity is fully taxable, enter it on line 12b; do not make an entry on line 12a. Your payments are fully taxable if (a) you did not contribute to the cost (see page 28) of your pension or annuity, or (b) you got back your entire cost tax free before 2006.
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 you received in 2006 on line 12a. If your Form 1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 12b. But if your annuity starting date (defined below) was after July 1, 1986, see below to find out if you must use the Simplified Method to figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $380 fee. For details, see Pub. 939.
If your Form 1099-R shows a taxable amount, you may report that amount on line 12b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method.
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.
Simplified Method. You must use the Simplified Method if either of the following applies.
If you must use the Simplified Method, complete the worksheet below 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.
Caution: 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 worksheet below.
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 his or her 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 or there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure your taxable amount.
Cost. Your cost is generally your net investment in the plan as of the annuity starting date. It does not include pre-tax contributions. Your net investment should be shown in box 9b of Form 1099-R, for the first year you received payments from the plan.
Rollovers. Generally, a qualified 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. Use lines 12a and 12b to report a qualified rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.
Enter on line 12a the total distribution before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. From the total on line 12a, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the qualified rollover. Enter the remaining amount, even if zero, on line 12b. Also, enter "Rollover" next to line 12b.
Special rules apply to partial rollovers of property. For more details on rollovers, including distributions under qualified domestic relations orders, see Pub. 575.
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 must use Form 1040X if you owe additional tax because you received an early distribution from a qualified retirement plan and the total amount was not rolled over in a qualified rollover. See Pub. 575 to find out if you owe this tax.
Enter the total distribution on line 12a and the taxable part on line 12b.
Tip: You may be able to pay less tax on the distribution if you were born before January 2, 1936, or you are the beneficiary of a deceased employee who was born before January 2, 1936. But you must use Form 1040X to do so. For details, see Form 4972.
Simplified Method Worksheet—Lines 12a and 12b
Keep for Your Records
----------------------------------------------------------------------
Before you begin: If you are the beneficiary of a deceased
employee or former employee who died before
August 21, 1996, include any death benefit
exclusion that you are entitled to (up to
$5,000) in the amount entered on line 2 below.
Note. 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 1040A, line 12b. Enter the total
pension or annuity payments received in 2006 on Form 1040A,
line 12a.
----------------------------------------------------------------------
1. Enter the total pension or annuity payments
received in 2006. Also, enter this amount on
Form 1040A, line 12a 1. _____
2. Enter your cost in the plan at the annuity
starting date 2. _____
Note. If you completed this worksheet last
year, skip line 3 and enter the amount from
line 4 of last year's worksheet on line 4
below (even if the amount of your pension or
annuity has changed). Otherwise, go to line
3.
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 3. _____
4. Divide line 2 by the number on line 3 4. _____
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 5. _____
6. Enter the amount, if any, recovered tax free
in years after 1986 6. _____
7. Subtract line 6 from line 2 7. _____
8. Enter the smaller of line 5 or line 7 8. _____
9. Taxable amount. Subtract line 8 from line 1. Enter the
result, but not less than zero. Also, enter this amount
on Form 1040A, line 12b. If your Form 1099-R shows a
larger amount, use the amount on this line instead of
the amount from Form 1099-R 9. _____
10. Was your annuity starting date before 1987?
[] Yes. STOP Leave line 10 blank.
[] No. Add lines 6 and 8. This is the amount you have
recovered tax free through 2006. You will need
this number when you fill out this worksheet
next year. 10. _____
----------------------------------------------------------------------
Table 1 for Line 3 Above
AND your annuity starting date was--
IF the age at annuity before November 19, after November 18, 1996,
starting date (see 1996, enter on line enter on line 3...
above) was... 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 (see above)
were... THEN enter on line 3...
------------------------------- -----------------------
110 or under 410
111-120 360
121-130 310
131-140 260
141 or older 210
----------------------------------------------------------------------
Unemployment compensation. You should receive a Form 1099-G showing the total unemployment compensation paid to you in 2006.
If you received an overpayment of unemployment compensation in 2006 and you repaid any of it in 2006, subtract the amount you repaid from the total amount you received. Include the result in the total on line 13. Also, enter "Repaid" and the amount you repaid in the space to the left of line 13. If you repaid unemployment compensation in 2006 that you included in gross income in an earlier year, you can deduct the amount repaid. But you must use Form 1040X to do so. See Pub. 525 for details.
Alaska Permanent Fund dividends. Include the dividends in the total on line 13.
Jury duty pay. Include any pay received for jury duty in the total on line 13. Also, see the instructions for line 19 beginning on page 31.
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 2006. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.
Use the worksheet on page 29 to see if any of your benefits are taxable.
Exception. Do not use the worksheet on page 29 if any of the following apply.
Social Security Benefits Worksheet—Lines 14a and 14b
Keep for Your Records
----------------------------------------------------------------------
Before you begin: Complete Form 1040A, lines 16, 17, and 19, if
they apply to you.
If you are married filing separately and you lived
apart from your spouse for all of 2006, enter "D"
to the right of the word "benefits" on line 14a.
Be sure you have read the Exception on page 28 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 Forms RRB-1099
Also, enter this amount on Form 1040A,
line 14a 1. _____
2. Enter one-half of line 1 2. _____
3. Enter the total of the amounts from
Form 1040A, lines 7, 8a, 9a, 10, 11b,
12b, and 13 3. _____
4. Enter the amount, if any, from Form 1040A,
line 8b 4. _____
5. Add lines 2, 3, and 4 5. _____
6. Enter the total of the amounts from
Form 1040A, lines 16, 17, and 19 6. _____
7. Is the amount on line 6 less than the
amount on line 5?
[] No. STOP None of your social security
benefits are taxable. Enter -0-
on Form 1040A, line 14b.
[] Yes. Subtract line 6 from line 5 7. _____
8. If you are:
• Married filing jointly, enter $32,000. }
}
• Single, head of household, qualifying }
widow(er), or married filing }
separately and you lived apart from }
your spouse for all of 2006, enter }
$25,000. } 8. _____
}
• Married filing separately and you }
lived with your spouse at any time in }
2006, skip lines 8 through 15; }
multiply line 7 by 85% (.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. STOP None of your social security benefits are
taxable. Enter -0- on Form 1040A, line
14b. If you are married filing separately
and you lived apart from your spouse for
all of 2006, be sure you entered "D" to
the right of the word "benefits" on line
14a.
[] Yes. Subtract line 8 from line 7 9. _____
10. Enter: $12,000 if married filing jointly; $9,000 if
single, head of household, qualifying widow(er), or
married filing separately and you lived apart from
your spouse for all of 2006 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% (.85). If line 11 is zero,
enter -0- 15. _____
16. Add lines 14 and 15 16. _____
17. Multiply line 1 by 85% (.85) 17. _____
18. Taxable social security benefits. Enter the smaller of
line 16 or line 17. Also enter this amount on
Form 1040A, line 14b. 18. _____
TIP: If any of your benefits are taxable for 2006 and they include a
lump-sum benefit payment that was for an earlier year, you may be able
to reduce the taxable amount. See Pub. 915 for details.
----------------------------------------------------------------------
The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.
Tip: If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2006, you must report them on Form 8606.
If you made contributions to a traditional IRA for 2006, 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. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. A statement should be sent to you by May 31, 2007, that shows all contributions to your traditional IRA for 2006.
Use the worksheet on page 30 to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet.
Caution: If you made contributions to both a traditional IRA and a Roth IRA for 2006, do not use the worksheet on page 30. Instead, see Pub. 590 to figure the amount, if any, of your IRA deduction.
Tip: By April 1 of the year after the year in which you reach age 70 1/2, you must start taking minimum required distributions from your traditional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590.
You must use Form 1040X if you owe tax on any excess contributions made to an IRA or any excess accumulations in an IRA. For details, see Pub. 590.
Were you covered by a retirement plan? If you were covered by a retirement plan (401(k), SIMPLE, etc.) at work, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the income earned on your IRA contributions is not 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 were not vested in the plan.
If you were covered by a retirement plan and you file Form 8815, see Pub. 590 to figure the amount, if any, of your IRA deduction.
Married persons filing separately. If you were not 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 2006.
Tip: You may also be able to take the retirement savings contributions credit. See the instructions for line 32 on page 37.
IRA Deduction Worksheet—Line 17
Keep for Your Records
----------------------------------------------------------------------
Before you begin: Be sure you have read the list that begins on
page 28.
Figure any amount on Form 1040A, line 19.
----------------------------------------------------------------------
Your IRA Spouse's IRA
1a. Were you covered by a
retirement plan (see
above)? 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
$4,000 ($5,000 if age 50 or
older at the end of 2006) on
line 7a (and 7b if
applicable), and go to line
8. 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 2006, enter $60,000 }
}
• Qualifying widow(er), }
enter $85,000 } 2a. _____ 2b. _____
}
• Married filing jointly, }
enter $85,000 in both }
columns. But if you }
checked "No" on either }
line 1a or 1b, enter }
$160,000 for the person }
who was not covered by }
a plan }
}
• Married filing separately }
and you lived with your }
spouse at any time in }
2006, enter $10,000 }
3. Enter the amount
from Form 1040A,
line 15 3. _____
4. Enter the total of
the amounts from
Form 1040A, lines
16 and 19 4. _____
5. Subtract line 4
from line 3. Enter
the result in both
columns 5a. _____ 5b. _____
6. Is the amount on
line 5 less than the
amount on line 2?
[] No. STOP None of your IRA
contributions are
deductible. For details
on nondeductible IRA
contributions,
see Form 8606.
[] Yes. Subtract line 5 from
line 2 in each column.
If the result is
$10,000 or more, enter
$4,000($5,000 if age
50 or older at the
end of 2006) on line 7
for that column and go
to line 8. Otherwise,
go to line 7 6a. _____ 6b. _____
7. Multiply lines 6a and 6b by
40% (.40) (or by 50% (.50) in
the column for the IRA of a
person who is age 50 or older
at the end of 2006). If the
result is not 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 7a. _____ 7b. _____
8. Enter the amount
from Form 1040A,
line 7. Include any
nontaxable combat
pay. This amount
should be reported
in box 12 of
Form W-2 with
code Q 8. _____
Caution: If married filing
jointly and line 8 is less
than $8,000 ($9,000 if one
spouse is age 50 or older
at the end of 2006; $10,000
if both spouses are age 50
or older at the end of
2006), stop here and see
Pub. 590 to figure
your IRA deduction.
9. Enter traditional IRA
contributions made, or that
will be made by April 16,
2007, for 2006 to your IRA
on line 9a and to your
spouse's IRA on line 9b 9a. _____ 9b. _____
10. On line 10a, enter the
smallest of line 7a, 8, or
9a. On line 10b, enter the
smallest of line 7b, 8, or
9b. This is the most you can
deduct. Add the amounts on
lines 10a and 10b and enter
the total on Form 1040A,
line 17. Or, if you want,
you may deduct a smaller
amount and treat the rest as
a nondeductible contribution
(see Form 8606) 10a. _____ 10b. _____
----------------------------------------------------------------------
You can take this deduction only if all of the following apply.
Use the worksheet below to figure your student loan interest deduction.
Qualified student loan. A qualified student loan is any loan you took out to pay the qualified higher education expenses for:
The person for whom the expenses were paid must have been an eligible student (defined below). However, a loan is not 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. To find out who is a related person, 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. You must reduce the expenses by the following benefits.
For more details on these expenses, see Pub. 970.
Eligible student. An eligible student is a person who:
Student Loan Interest Deduction Worksheet—Line 18
Keep for Your Records
----------------------------------------------------------------------
Before you begin: Figure any amount on Form 1040A, line 19.
See the instructions for line 18 above.
----------------------------------------------------------------------
1. Enter the total interest you paid in 2006 on qualified
student loans (see above). Do not enter more than $2,500 1. _____
2. Enter the amount from Form 1040A, line 15 2. _____
3. Enter the total of the amounts from
Form 1040A, lines 16, 17, and 19 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 }
widow(er)—$50,000 }
} 5. _____
• Married filing jointly—$105,000 }
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 Form 1040A, line 18 9. _____
----------------------------------------------------------------------
If you gave your jury duty pay to your employer because your employer continued to pay your salary while you served on the jury, you can deduct the amount turned over to your employer. Also, see the instructions for line 13 on page 28.
If you were born before January 2, 1942, or were blind at the end of 2006, check the appropriate boxes on line 23a. If you were married and checked the box on Form 1040A, line 6b, and your spouse was born before January 2, 1942, or was blind at the end of 2006, also check the appropriate boxes for your spouse. Be sure to enter the total number of boxes checked in the box provided on line 23a.
Blindness. If you were partially blind as of December 31, 2006, you must get a statement certified by your eye doctor or registered optometrist that:
If your eye condition is not likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor or registered optometrist to this effect instead.
You must keep the statement for your records.
If you are married filing a separate return and your spouse itemizes deductions on Form 1040X, check the box on line 23b. You cannot take the standard deduction even if you were born before January 2, 1942, or were blind (that is, you completed line 23a). Enter -0- on line 24 and go to line 25.
Tip: In most cases, your federal income tax will be less if you take any itemized deductions that you may have, such as state and local income taxes, but you must use Form 1040X to do so.
Most people can find their standard deduction by looking at the amounts listed under "All others" to the left of Form 1040A, line 24. But if you, or your spouse if filing jointly, can be claimed as a dependent on someone's 2006 return or you checked any box on line 23a, use the chart or worksheet on page 33 that applies to you to figure your standard deduction. Also, if you checked the box on line 23b, you cannot take the standard deduction even if you were born before January 2, 1942, or were blind.
Standard Deduction Worksheet for Dependents—Line 24
Keep for Your Records
----------------------------------------------------------------------
Use this worksheet only if someone can claim you, or your spouse if
married filing jointly, as a dependent.
----------------------------------------------------------------------
1. Is your earned income* more than $550?
[] Yes. Add $300 to your earned income. Enter }
the total } 1. _____
}
[] No. Enter $850 }
2. Enter the amount shown below for your
filing status.
• Single or married filing separately--$5,150 }
}
• Married filing jointly or qualifying }
widow(er)—$10,300 } 2. _____
}
• Head of household—$7,550 }
3. Standard deduction.
a. Enter the smaller of line 1 or line 2. If born after
January 1, 1942, and not blind, stop here and enter
this amount on Form 1040A, line 24. Otherwise, go to
line 3b 3a. _____
b. If born before January 2, 1942, or blind, multiply
the number on Form 1040A, line 23a, by $1,000
($1,250 if single or head of household) 3b. _____
c. Add lines 3a and 3b. Enter the total here and on
Form 1040A, line 24 3c. _____
* Earned income includes wages, salaries, and tips. It also includes
any amount received as a scholarship that you must include in your
income. Generally, your earned income is the amount you reported on
Form 1040A, line 7.
======================================================================
Standard Deduction Chart for People Who Were Born Before January 2, 1942, or Who Were Blind—Line 24
----------------------------------------------------------------------
Do not use this chart if someone can claim you, or your spouse if
married filing jointly, as a dependent. Instead, use the worksheet
above.
Enter the number from CAUTION: Do not use the
the box on line number of exemptions
23a of Form 1040A [] from line 6d.
----------------------------------------------------------------------
IF your filing AND the number in THEN your standard
status is... the box above is... deduction is...
----------------------------------------------------------------------
Single 1 $6,400
2 7,650
----------------------------------------------------------------------
Married filing jointly 1 $11,300
or 2 12,300
Qualifying widow(er) 3 13,300
4 14,300
----------------------------------------------------------------------
Married filing separately 1 $6,150
2 7,150
3 8,150
4 9,150
----------------------------------------------------------------------
Head of household 1 $8,800
2 10,050
----------------------------------------------------------------------
Taxpayers housing individuals displaced by Hurricane Katrina. You may be able to claim an additional exemption amount of $500 per person (up to $2,000) if you provided housing to a person who was displaced from his or her main home because of Hurricane Katrina and all of the following apply.
For details, see Form 8914.
Adjusted gross income (line 22) over $112,875. Use the Deduction for Exemptions Worksheet on page 34 to figure your deduction for exemptions unless you are filing Form 8914.
Deduction for Exemptions Worksheet—Line 26
Keep for Your Records
----------------------------------------------------------------------
1. Is the amount on Form 1040A, line 22, more than the amount
shown on line 4 below for your filing status?
[] No. STOP Multiply $3,300 by the total number of
exemptions claimed on Form 1040A, line 6d,
and enter the result on Form 1040A, line 26.
[] Yes. Continue
2. Multiply $3,300 by the total number of
exemptions claimed on Form 1040A, line 6d 2. _____
3. Enter the amount from Form 1040A, line 22 3. _____
4. Enter the amount shown below for
your filing status.
• Single—$150,500 }
}
• Married filing jointly or qualifying }
widow(er)—$225,750 } 4. _____
}
• Married filing separately—$112,875 }
}
• Head of household—$188,150 }
5. Subtract line 4 from line 3 5. _____
6. Is line 5 more than $122,500
($61,250 if married filing
separately)?
[] Yes. Multiply $1,100 by the total number
of exemptions claimed on Form 1040A,
line 6d. Enter the result here and
on Form 1040A, line 26. Do not
complete the rest of this worksheet.
[] No. Divide line 5 by $2,500 ($1,250 if
married filing separately). If the
result is not a whole number,
increase it to the next whole number
(for example, increase 0.0004 to 1) 6. _____
7. Multiply line 6 by 2% (.02) and
enter the result as a decimal 7. _____
8. Multiply line 2 by line 7 8. _____
9. Divide line 8 by 1.5 9. _____
10. Deduction for exemptions. Subtract line 9 from line 2.
Enter the result here and on Form 1040A, line 26 10. _____
----------------------------------------------------------------------
Do you want the IRS to figure your tax for you?
[] Yes. See Pub. 967 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you did not pay enough, we will send you a bill.
[] No. Use the Tax Table on pages 62-73 to figure your tax unless you are required to use Form 8615 (see below) or the Qualified Dividends and Capital Gain Tax Worksheet (see page 36). Also include in the total on line 28 any of the following taxes.
Tax from recapture of education credits. You may owe this tax if (a) you claimed an education credit in an earlier year, and (b) either tax-free educational assistance or a refund of qualified expenses was received in 2006 for the student. See Form 8863 for more details. If you owe this tax, enter the amount and "ECR" to the left of the entry space for line 28.
Alternative minimum tax. If both 1 and 2 next apply to you, use the worksheet on page 35 to see if you owe this tax and, if you do, the amount to include on line 28.
Caution: If filing for a child who was under age 18 at the end of 2006, and the amount on Form 1040A, line 22, is more than the total of $6,050 plus the amount on Form 1040A, line 7, do not file this form. Instead, file Form 1040X for the child. Use Form 6251 to see if the child owes this tax.
Alternative Minimum Tax Worksheet—Line 28
Keep for Your Records
----------------------------------------------------------------------
Before you begin: Figure the tax you would enter on Form 1040A,
line 28, if you do not owe this tax.
----------------------------------------------------------------------
1. Enter the amount from Form 1040A, line 22 1. _____
2. Enter the amount from Form 8914, line 6 2. _____
3. Subtract line 2 from line 1 3. _____
4. Enter the amount shown below for your
filing status.
• Single or head of household—$42,500 }
}
• Married filing jointly or qualifying }
widow(er)—$62,550 } 4. _____
}
• Married filing separately—$31,275 }
5. Subtract line 4 from line 3. If zero or
less, stop here; you do not owe this tax 5. _____
6. Enter the amount shown
below for your filing
status.
• Single or head of }
household—$112,500 }
}
• Married filing jointly }
or qualifying }
widow(er)—$150,000 } 6. _____
}
• Married filing }
separately—$75,000 }
7. Subtract line 6 from line 3.
If zero or less, enter -0-
here and on line 8, and go to
line 9. 7. _____
8. Multiply line 7 by 25% (.25) 8. _____
9. Add lines 5 and 8 9. _____
10. If line 9 is $175,000 or less
($87,500 or less if married
filing separately), multiply
line 9 by 26% (.26). Otherwise,
multiply line 9 by 28% (.28)
and subtract $3,500 ($1,750 if
married filing separately) from
the result 10. _____
11. Did you use the Qualified
Dividends and Capital Gain Tax
Worksheet on page 36 to figure
the tax on the amount on
Form 1040A, line 27?
[] No. Skip lines 11 through
22; enter the amount
from line 10 on line 23
and go to line 24.
[] Yes. Enter the amount from
line 4 of that worksheet 11. _____
12. Enter the smaller of line 9 or
line 11 12. _____
13. Subtract line 12 from line 9 13. _____
14. If line 13 is $175,000 or less ($87,500 or less if
married filing separately), multiply line 13 by 26%
(.26). Otherwise, multiply line 13 by 28% (.28) and
subtract $3,500 ($1,750 if married filing
separately) from the result 14. _____
15. Enter:
• $61,300 if married filing
jointly or qualifying
widow(er),
• $30,650 if single or married
filing separately, or
• $41,050 if head of household 15. _____
16. Enter the amount from line 5 of the
Qualified Dividends and Capital Gain Tax
Worksheet on page 36 16. _____
17. Subtract line 16 from line 15. If zero or
less, enter -0- 17. _____
18. Enter the smaller of line 12 or line 17 18. _____
19. Multiply line 18 by 5% (.05) 19. _____
20. Subtract line 18 from line 12 20. _____
21. Multiply line 20 by 15% (.15) 21. _____
22. Add lines 14, 19, and 21 22. _____
23. Enter the smaller of line 10 or line 22 23. _____
24. Enter the amount you would enter on Form 1040A, line
28, if you do not owe this tax 24. _____
25. Alternative minimum tax. Is the amount on line 23
more than the amount on line 24?
[] No. You do not owe this tax.
[] Yes. Subtract line 24 from line 23. Also include
this amount in the total on Form 1040A,
line 28. Enter "AMT" and show the amount in
the space to the left of line 28 25. _____
----------------------------------------------------------------------
Form 8615 must generally be used to figure the tax if this return is for a child who was under age 18 at the end of 2006, and who had more than $1,700 of investment income, such as taxable interest, ordinary dividends, or capital gain distributions. But if neither of the child's parents was alive at the end of 2006, do not use Form 8615 to figure the child's tax.
A child born on January 1, 1989, is considered to be age 18 at the end of 2006. Do not use Form 8615 for such a child.
If you received qualified dividends or capital gain distributions, use the worksheet below to figure your tax.
Qualified Dividends and Capital Gain Tax Worksheet—Line 28
Keep for Your Records
----------------------------------------------------------------------
Before you begin: Be sure you do not have to file Form 1040X (see the
instructions for Form 1040A, line 10, on page 25).
----------------------------------------------------------------------
1. Enter the amount from Form 1040A,
line 27 1. _____
2. Enter the amount from Form 1040A,
line 9b 2. _____
3. Enter the amount from Form 1040A,
line 10 3. _____
4. Add lines 2 and 3 4. _____
5. Subtract line 4 from line 1. If
zero or less, enter -0- 5. _____
6. Enter the smaller of:
• The amount on line 1, or }
}
• $30,650 if single or married }
filing separately, $61,300 if } 6. _____
married filing jointly or }
qualifying widow(er), or $41,050 }
if head of household. }
7. Is the amount on line 5 equal to or more
than the amount on line 6?
[] Yes. Skip lines 7 through 9; go to
line 10 and check the "No" box.
[] No. Enter the amount from line 5 7. _____
8. Subtract line 7 from line 6 8. _____
9. Multiply line 8 by 5% (.05) 9. _____
10. Are the amounts on lines 4 and 8 the same?
[] Yes. Skip lines 10 through 13; go to
line 14.
[] No. Enter the smaller of line 1 or
line 4 10. _____
11. Enter the amount from line 8 (if line 8 is
blank, enter -0-) 11. _____
12. Subtract line 11 from line 10 12. _____
13. Multiply line 12 by 15% (.15) 13. _____
14. Figure the tax on the amount on line 5. Use the Tax
Table on pages 62-73. Enter tax here 14. _____
15. Add lines 9, 13, and 14 15. _____
16. Figure the tax on the amount on line 1. Use the Tax
Table on pages 62-73. Enter tax here 16. _____
17. Tax on all taxable income. Enter the smaller of line 15
or line 16 here and on Form 1040A, line 28 17. _____
----------------------------------------------------------------------
You may be able to take this credit if you paid someone to care for:
For details, use TeleTax topic 602 (see page 8) or see the Instructions for Schedule 2 (Form 1040A).
You may be able to take this credit if by the end of 2006 (a) you were age 65 or older, or (b) you retired on permanent and total disability and you had taxable disability income. But you usually cannot take the credit if the amount on Form 1040A, line 22, is $17,500 or more ($20,000 or more if married filing jointly and only one spouse is eligible for the credit; $25,000 or more if married filing jointly and both spouses are eligible; $12,500 or more if married filing separately). See Schedule 3 and its instructions for details.
Credit figured by the IRS. If you can take this credit and you want us to figure it for you, see the Instructions for Schedule 3.
If you (or your dependent) paid qualified expenses in 2006 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 cannot take an education credit if any of the following apply.
You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions), or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.
However, you cannot take the credit if either of the following applies.
You were a student if during any part of 5 calendar months of 2006 you:
A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
For more details, use TeleTax topic 610 (see page 8) or see Form 8880.
---------------------------------------------------------------------
Three Steps To Take the Child Tax Credit!
---------------------------------------------------------------------
Step 1. Make sure you have a qualifying child for the child tax
credit (see the instructions for line 6c).
Step 2. Make sure that for each qualifying child you either checked
the box on Form 1040A, line 6c, column (4), or completed
Form 8901 (if the child is not your dependent).
Step 3. Answer the following question to see if you may use the
worksheet on page 38 to figure your credit or if you must use
Pub. 972, Child Tax Credit. If you need Pub. 972, see page 7.
---------------------------------------------------------------------
QUESTIONS: Who Must Use Pub. 972
1. Is the amount on Form 1040A, line 22, more than the amount shown
below for your filing status?
• Married filing jointly — $110,000
• Single, head of household, or qualifying widow(er) — $75,000
• Married filing separately — $55,000
[] YES. STOP [] No. Use the worksheet on
You must use page 38 to figure your
Pub. 972 to figure child tax credit
your child tax credit.
Child Tax Credit Worksheet—Line 33
Keep for Your Records
----------------------------------------------------------------------
CAUTION: • To be a qualifying child for the child tax credit, the
child must be under age 17 at the end of 2006 and meet
the other requirements listed on page 21.
• Do not use this worksheet if you answered "Yes" to
question 1 on page 37. Instead, use Pub. 972.
----------------------------------------------------------------------
1. Number of qualifying children: _________ x $1,000.
Enter the result. 1 ________
-------------------------------------------------------
2. Enter the amount from Form 1040A, line 28. 2 ________
--------------------------------------------
3. Add the amounts from Form 1040A:
Line 29 ________
Line 30 + ________
Line 31 + ________
Line 32 + ________ Enter the total. 3 ________
--------------------------------------------
4. Are the amounts on lines 2 and 3 the same?
[] Yes. STOP
You cannot take this credit because there
is no tax to reduce. However, you may be
able to take the additional child tax credit.
See the TIP below.
[] No. Subtract line 3 from line 2. 4 ________
-------------------------------------------------------
5. Is the amount on line 1 more than the amount
on line 4?
[] Yes. Enter the amount from }
line 4. Also, you may }
be able to take the }
additional child tax }
credit. See the } This is your child 5 ________
TIP below. } tax credit.
} Enter this
} amount on
[] No. Enter the amount from } Form 1040A,
line 1. } line 33.
-------------------------------------------------------
TIP: You may be able to take the additional child tax credit
on Form 1040A, line 41, if you answered "Yes" on line 4 or
line 5 above.
• First, complete your Form 1040A through line 40a.
• Then, use Form 8812 to figure any additional
child tax credit.
----------------------------------------------------------------------
Add the amounts shown as federal income tax withheld on your Forms W-2 and 1099-R. Enter the total on line 38. The amount of federal income tax withheld should be shown in box 2 of Form W-2, and in box 4 of Form 1099-R. Attach Form(s) 1099-R to the front of your return if federal income tax was withheld.
If you received a 2006 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, or social security benefits, include the amount withheld in the total on line 38. This should be shown in Form 1099, box 4, or Form SSA-1099, box 6. If federal income tax was withheld from your Alaska Permanent Fund dividends, include the tax withheld in the total on line 38.
Enter any estimated federal income tax payments you made for 2006. Include any overpayment from your 2005 return that you applied to your 2006 estimated tax.
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 cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2006. For an example of how to do this, see Pub. 505. Be sure to show both social security numbers (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 2006 or in 2007 before filing a 2006 return. Also, see Pub. 505 if either of the following apply.
The EIC is a credit for certain people who work. The credit may give you a refund even if you do not owe any tax.
Tip: In determining if you had a qualifying child, special rules may apply if you had to relocate because of Hurricane Katrina, Rita, or Wilma. For details, see Pub. 4492.
For help in determining if you are eligible for the EIC, go to www.irs.gov/eitc and click on "EITC Assistant." This service is available in English and Spanish.
Caution: If you take the EIC even though you are not eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you will not be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you will not be allowed to take the credit for 10 years. See Form 8862, who must file, on page 43. You may also have to pay penalties.
---------------------------------------------------------------------
Step 1: All Filers
1. If, in 2006:
• 2 children lived with you, is the amount on Form 1040A,
line 22, less than $36,348 ($38,348 if married filing
jointly)?
• 1 child lived with you, is the amount on Form 1040A, line
22, less than $32,001 ($34,001 if married filing jointly)?
• No children lived with you, is the amount on Form 1040A,
line 22, less than $12,120 ($14,120 if married filing
jointly)?
[] Yes. Go to question [] No. STOP
2. You cannot take the credit.
------------------------------------------------------------------
2. Do you, and your spouse if filing a joint return, have a
social security number that allows you to work or is valid
for EIC purposes (see page 43)?
[] Yes. Continue [] No. STOP
You cannot take the credit.
Enter "No" to the left of
the entry space for line 40a.
------------------------------------------------------------------
3. Is your filing status married filing separately?
[] Yes. STOP [] No. Continue
You cannot take the
credit.
------------------------------------------------------------------
4. Were you or your spouse a nonresident alien for any part of 2006?
[] Yes. See [] No. Go to Step 2.
Nonresident aliens
on page 43.
---------------------------------------------------------------------
Step 2: Investment Income
1. Add the amounts from
Form 1040A:
Line 8a ________
Line 8b + ________
Line 9a + ________
Line 10 + ________
Investment Income = ________
------------------------------------------------------------------
2. Is your investment income more than $2,800?
[] Yes. STOP [] No. Go to Step 3.
You cannot take the
credit.
---------------------------------------------------------------------
Step 3: Qualifying Child
A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)
---------------------------------------------------------------------
AND
was...
Under age 19 at the end of 2006
or
Under age 24 at the end of 2006 and a student (see page 43)
or
Any age and permanently and totally disabled (see page 43)
---------------------------------------------------------------------
AND
who...
Lived with you in the United States for more than half
of 2006.
If the child did not live with you for the
required time, see Exception to time lived with you beginning
on page 42.
---------------------------------------------------------------------
Caution: If the child meets the conditions to be a qualifying
child of any other person (other than your spouse if filing a
joint return) for 2006, or the child was married, see page 43.
1. Do you have at least one child who meets the conditions to
be your qualifying child?
[] Yes. The child must [] No. Skip question 2; go to
have a valid social Step 4.
security number as
defined on page 43
unless the child was
born and died in 2006.
Go to question 2.
------------------------------------------------------------------
2. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2006?
[] Yes. STOP [] No. Skip Step 4; go to
You cannot take the Step 5 on page 42.
credit. Enter "No" to
the left of the entry
space for line 40a.
---------------------------------------------------------------------
Step 4: Filers Without a Qualifying Child
1. Is the amount on Form 1040A, line 22, less than $12,120
($14,120 if married filing jointly)?
[] Yes. Continue [] No. STOP
You cannot take the credit.
------------------------------------------------------------------
2. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2006?
[] Yes. STOP [] No. Continue
You cannot take the
credit. Enter "No" to
the left of the entry
space for line 40a.
------------------------------------------------------------------
3. Can you, or your spouse if filing a joint return, be claimed
as a dependent on someone else's 2006 tax return?
[] Yes. STOP [] No. Continue
You cannot take the
credit.
------------------------------------------------------------------
4. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2006?
[] Yes. Continue [] No. STOP
You cannot take the credit.
------------------------------------------------------------------
5. Was your home, and your spouse's if filing a joint return, in
the United States for more than half of 2006? Members of
the military stationed outside the United States, see page 43
before you answer.
[] Yes. Go to Step 5 [] No. STOP
on page 42. You cannot take the credit.
Enter "No" on the left of
the entry space for line
40a.
---------------------------------------------------------------------
Step 5: Earned Income
1. Figure earned income:
Form 1040A, line 7 ________
Subtract, if included on line 7, any: }
}
• Taxable scholarship or fellowship grant }
not reported on a Form W-2. }
}
• Amount paid to an inmate in a penal }
institution for work (enter "PRI" and }
the amount subtracted on the left of }
the entry space for Form 1040A, line 7). }
}
• Amount received as a pension or annuity } - ________
from a nonqualified deferred }
compensation plan or a nongovernmental }
section 457 plan (enter "DFC" and the }
amount subtracted to the left of the entry }
space for to Form 1040A, line 7). This }
amount may be shown in Form W-2, box 11. }
If you received such an amount but it is }
not reported on Form W-2, contact your }
employer for the amount received as a }
pension or annuity. }
Add all of your nontaxable combat pay if
you elect to include it in earned income.
Also enter this amount on Form 1040A,
line 40b. See Combat pay, nontaxable on
this page. + ________
Caution: Electing to include nontaxable
combat pay may increase or decrease
your EIC. Figure the credit with and
without your nontaxable combat pay
before making the election.
Earned Income = ___________
------------------------------------------------------------------
2. If you have:
• 2 or more qualifying children, is your earned income less
than $36,348 ($38,348 if married filing jointly)?
• 1 qualifying child, is your earned income less than
$32,001 ($34,001 if married filing jointly)?
• No qualifying children, is your earned income less than
$12,120 ($14,120 if married filing jointly)?
[] Yes. Go to Step 6. [] No. STOP
You cannot 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 [] No. Go to the worksheet
figured by the IRS on page 44.
below.
---------------------------------------------------------------------
(listed in alphabetical order)
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.
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.
Credit figured by the IRS. To have the IRS figure the credit for you:
Exception to time lived with you. A child is considered to have lived with you for all of 2006 if the child was born or died in 2006 and your home was this child's home for the entire time he or she was alive in 2006. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, or detention in a juvenile facility, count as time lived at home. Also see Kidnapped child on page 23 or Members of the military below.
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 do not file Form 8862 if either of the following applies.
Also, do not file Form 8862 or take the credit for the:
Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.
Married child. A child who was married at the end of 2006 is a qualifying child only if (a) you can claim him or her as your dependent on Form 1040A, line 6c, or (b) you could have claimed him or her as your dependent except for the special rule under Children of divorced or separated parents beginning on page 22.
Members of the military. If you were on extended active duty outside the United States, your 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 serve fewer than 90 days.
Nonresident aliens. If your filing status is married filing jointly, go to Step 2 on page 40. Otherwise, stop; you cannot take the EIC.
Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2006, the person cannot 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 lead to death.
Qualifying child of more than one person. If the child is 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 beginning on page 22 applies.
No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any other person claim the child as a qualifying child, the IRS will apply the following rules.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. If you and your mother both claim tax benefits based on the child, the rules above apply. Under these rules, you are entitled to treat your daughter as a qualifying child for any of the six tax benefits listed above for which you otherwise qualify. Your mother would not be entitled to take any of the six tax benefits listed above unless she has a different qualifying child.
If you will not be taking the EIC with a qualifying child, enter "No" to the left of the entry space for line 40a. Otherwise, go to Step 3, question 1, on page 41.
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 apply for or receive a federally funded benefit.
To find out how to get an SSN, see page 18. If you will not have an SSN by the date your return is due, see What If You Cannot File on Time? on page 12.
Student. A student is a child who during any part of 5 calendar months of 2006 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 does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
Welfare benefits, effect of credit on. Any refund you receive as a result of taking the EIC will not be used to determine if you are eligible for the following programs or how much you can receive from them. But if the refund you receive because of the EIC is not spent within a certain period of time, it may count as an asset (or resource) and affect your eligibility.
Earned Income Credit (EIC) Worksheet—Lines 40a and 40b
Keep for Your Records
---------------------------------------------------------------------
Part 1: 1. Enter your earned income from
All Filers Step 5 on page 42. 1 _____
--------------------------------------
2. Look up the amount on line 1
in the EIC Table on
pages 45-51 to find the
credit. Be sure you use the
correct column for your
filing status and the number
of children you have. Enter
the credit here. 2 _____
If line 2 is zero, STOP You
cannot take the credit. Enter
"No" on the left of the entry
space for line 40a.
--------------------------------------
3. Enter the amount from
Form 1040A, line 22. 3 _____
--------------------------------------
4. Are the amounts on lines 3
and 1 the same?
[] Yes. Skip line 5; enter the amount
from line 2 on line 6.
[] No. Go to line 5.
---------------------------------------------------------------------
Part 2: 5. If you have:
Filers Who
Answered • No qualifying children, is the
"No" on amount on line 3 less than $6,750
Line 4 ($8,750 if married filing
jointly)?
• 1 or more qualifying children, is
the amount on line 3 less than
$14,850 ($16,850 if married filing
jointly)?
[] Yes. Leave line 5 blank; enter the
amount from line 2 on line 6.
[] No. Look up the amount on line 3
in the EIC Table on pages 45-51
to find the credit. Be sure you
use the correct column for your
filing status and the number of
children you have. Enter the
credit here. 5 _____
Look at the amounts on lines 5
and 2.
Then, enter the smaller amount on
line 6.
---------------------------------------------------------------------
Part 3: 6. This is your earned income credit. 6 _____
Your Earned Enter
Income Credit this
amount
on Form
1040A,
line
40a.
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 page 43 to find out if you
must file Form 8862 to take the
credit for 2006.
---------------------------------------------------------------------
Caution. This is not a tax table.
Example. If your filing status is single, you have one qualifying child, 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 Single, head of household,
looking up from the or qualifying widow(er) and
worksheet is-- you have--
No One Two
children child children
---------------------------------------------------------
At least But less than Your credit is--
---------------------------------------------------------
2,400 2,450 186 825 970
2,450 2,500 189 842 990
---------------------------------------------------------
--------------------------------------------------------------------
And your filing status is--
--------------------------------------------------
If the amount Single, head of Married filing jointly
you are looking household, or and you have—
up from the qualifying widow(er)
worksheet is— and you have—
No Two No Two
child- One child- child- One child-
ren child ren ren child ren
--------------------------------------------------------------------
But
At less
least than Your credit is— Your credit is—
--------------------------------------------------------------------
$1 $50 $2 $9 $10 $2 $9 $10
50 100 6 26 30 6 26 30
100 150 10 43 50 10 43 50
150 200 13 60 70 13 60 70
200 250 17 77 90 17 77 90
250 300 21 94 110 21 94 110
300 350 25 111 130 25 111 130
350 400 29 128 150 29 128 150
400 450 33 145 170 33 145 170
450 500 36 162 190 36 162 190
500 550 40 179 210 40 179 210
550 600 44 196 230 44 196 230
600 650 48 213 250 48 213 250
650 700 52 230 270 52 230 270
700 750 55 247 290 55 247 290
750 800 59 264 310 59 264 310
800 850 63 281 330 63 281 330
850 900 67 298 350 67 298 350
900 950 71 315 370 71 315 370
950 1,000 75 332 390 75 332 390
1,000 1,050 78 349 410 78 349 410
1,050 1,100 82 366 430 82 366 430
1,100 1,150 86 383 450 86 383 450
1,150 1,200 90 400 470 90 400 470
1,200 1,250 94 417 490 94 417 490
1,250 1,300 98 434 510 98 434 510
1,300 1,350 101 451 530 101 451 530
1,350 1,400 105 468 550 105 468 550
1,400 1,450 109 485 570 109 485 570
1,450 1,500 113 502 590 113 502 590
1,500 1,550 117 519 610 117 519 610
1,550 1,600 120 536 630 120 536 630
1,600 1,650 124 553 650 124 553 650
1,650 1,700 128 570 670 128 570 670
1,700 1,750 132 587 690 132 587 690
1,750 1,800 136 604 710 136 604 710
1,800 1,850 140 621 730 140 621 730
1,850 1,900 143 638 750 143 638 750
1,900 1,950 147 655 770 147 655 770
1,950 2,000 151 672 790 151 672 790
2,000 2,050 155 689 810 155 689 810
2,050 2,100 159 706 830 159 706 830
2,100 2,150 163 723 850 163 723 850
2,150 2,200 166 740 870 166 740 870
2,200 2,250 170 757 890 170 757 890
2,250 2,300 174 774 910 174 774 910
2,300 2,350 178 791 930 178 791 930
2,350 2,400 182 808 950 182 808 950
2,400 2,450 186 825 970 186 825 970
2,450 2,500 189 842 990 189 842 990
2,500 2,550 193 859 1,010 193 859 1,010
2,550 2,600 197 876 1,030 197 876 1,030
2,600 2,650 201 893 1,050 201 893 1,050
2,650 2,700 205 910 1,070 205 910 1,070
2,700 2,750 208 927 1,090 208 927 1,090
2,750 2,800 212 944 1,110 212 944 1,110
2,800 2,850 216 961 1,130 216 961 1,130
2,850 2,900 220 978 1,150 220 978 1,150
2,900 2,950 224 995 1,170 224 995 1,170
2,950 3,000 228 1,012 1,190 228 1,012 1,190
3,000 3,050 231 1,029 1,210 231 1,029 1,210
3,050 3,100 235 1,046 1,230 235 1,046 1,230
3,100 3,150 239 1,063 1,250 239 1,063 1,250
3,150 3,200 243 1,080 1,270 243 1,080 1,270
3,200 3,250 247 1,097 1,290 247 1,097 1,290
3,250 3,300 251 1,114 1,310 251 1,114 1,310
3,300 3,350 254 1,131 1,330 254 1,131 1,330
3,350 3,400 258 1,148 1,350 258 1,148 1,350
3,400 3,450 262 1,165 1,370 262 1,165 1,370
3,450 3,500 266 1,182 1,390 266 1,182 1,390
3,500 3,550 270 1,199 1,410 270 1,199 1,410
3,550 3,600 273 1,216 1,430 273 1,216 1,430
3,600 3,650 277 1,233 1,450 277 1,233 1,450
3,650 3,700 281 1,250 1,470 281 1,250 1,470
3,700 3,750 285 1,267 1,490 285 1,267 1,490
3,750 3,800 289 1,284 1,510 289 1,284 1,510
3,800 3,850 293 1,301 1,530 293 1,301 1,530
3,850 3,900 296 1,318 1,550 296 1,318 1,550
3,900 3,950 300 1,335 1,570 300 1,335 1,570
3,950 4,000 304 1,352 1,590 304 1,352 1,590
4,000 4,050 308 1,369 1,610 308 1,369 1,610
4,050 4,100 312 1,386 1,630 312 1,386 1,630
4,100 4,150 316 1,403 1,650 316 1,403 1,650
4,150 4,200 319 1,420 1,670 319 1,420 1,670
4,200 4,250 323 1,437 1,690 323 1,437 1,690
4,250 4,300 327 1,454 1,710 327 1,454 1,710
4,300 4,350 331 1,471 1,730 331 1,471 1,730
4,350 4,400 335 1,488 1,750 335 1,488 1,750
4,400 4,450 339 1,505 1,770 339 1,505 1,770
4,450 4,500 342 1,522 1,790 342 1,522 1,790
4,500 4,550 346 1,539 1,810 346 1,539 1,810
4,550 4,600 350 1,556 1,830 350 1,556 1,830
4,600 4,650 354 1,573 1,850 354 1,573 1,850
4,650 4,700 358 1,590 1,870 358 1,590 1,870
4,700 4,750 361 1,607 1,890 361 1,607 1,890
4,750 4,800 365 1,624 1,910 365 1,624 1,910
4,800 4,850 369 1,641 1,930 369 1,641 1,930
4,850 4,900 373 1,658 1,950 373 1,658 1,950
4,900 4,950 377 1,675 1,970 377 1,675 1,970
4,950 5,000 381 1,692 1,990 381 1,692 1,990
5,000 5,050 384 1,709 2,010 384 1,709 2,010
5,050 5,100 388 1,726 2,030 388 1,726 2,030
5,100 5,150 392 1,743 2,050 392 1,743 2,050
5,150 5,200 396 1,760 2,070 396 1,760 2,070
5,200 5,250 400 1,777 2,090 400 1,777 2,090
5,250 5,300 404 1,794 2,110 404 1,794 2,110
5,300 5,350 407 1,811 2,130 407 1,811 2,130
5,350 5,400 412 1,828 2,150 412 1,828 2,150
5,400 5,450 412 1,845 2,170 412 1,845 2,170
5,450 5,500 412 1,862 2,190 412 1,862 2,190
5,500 5,550 412 1,879 2,210 412 1,879 2,210
5,550 5,600 412 1,896 2,230 412 1,896 2,230
5,600 5,650 412 1,913 2,250 412 1,913 2,250
5,650 5,700 412 1,930 2,270 412 1,930 2,270
5,700 5,750 412 1,947 2,290 412 1,947 2,290
5,750 5,800 412 1,964 2,310 412 1,964 2,310
5,800 5,850 412 1,981 2,330 412 1,981 2,330
5,850 5,900 412 1,998 2,350 412 1,998 2,350
5,900 5,950 412 2,015 2,370 412 2,015 2,370
5,950 6,000 412 2,032 2,390 412 2,032 2,390
6,000 6,050 412 2,049 2,410 412 2,049 2,410
6,050 6,100 412 2,066 2,430 412 2,066 2,430
6,100 6,150 412 2,083 2,450 412 2,083 2,450
6,150 6,200 412 2,100 2,470 412 2,100 2,470
6,200 6,250 412 2,117 2,490 412 2,117 2,490
6,250 6,300 412 2,134 2,510 412 2,134 2,510
6,300 6,350 412 2,151 2,530 412 2,151 2,530
6,350 6,400 412 2,168 2,550 412 2,168 2,550
6,400 6,450 412 2,185 2,570 412 2,185 2,570
6,450 6,500 412 2,202 2,590 412 2,202 2,590
6,500 6,550 412 2,219 2,610 412 2,219 2,610
6,550 6,600 412 2,236 2,630 412 2,236 2,630
6,600 6,650 412 2,253 2,650 412 2,253 2,650
6,650 6,700 412 2,270 2,670 412 2,270 2,670
6,700 6,750 412 2,287 2,690 412 2,287 2,690
6,750 6,800 409 2,304 2,710 412 2,304 2,710
6,800 6,850 405 2,321 2,730 412 2,321 2,730
6,850 6,900 401 2,338 2,750 412 2,338 2,750
6,900 6,950 397 2,355 2,770 412 2,355 2,770
6,950 7,000 394 2,372 2,790 412 2,372 2,790
7,000 7,050 390 2,389 2,810 412 2,389 2,810
7,050 7,100 386 2,406 2,830 412 2,406 2,830
7,100 7,150 382 2,423 2,850 412 2,423 2,850
7,150 7,200 378 2,440 2,870 412 2,440 2,870
7,200 7,250 374 2,457 2,890 412 2,457 2,890
7,250 7,300 371 2,474 2,910 412 2,474 2,910
7,300 7,350 367 2,491 2,930 412 2,491 2,930
7,350 7,400 363 2,508 2,950 412 2,508 2,950
7,400 7,450 359 2,525 2,970 412 2,525 2,970
7,450 7,500 355 2,542 2,990 412 2,542 2,990
7,500 7,550 352 2,559 3,010 412 2,559 3,010
7,550 7,600 348 2,576 3,030 412 2,576 3,030
7,600 7,650 344 2,593 3,050 412 2,593 3,050
7,650 7,700 340 2,610 3,070 412 2,610 3,070
7,700 7,750 336 2,627 3,090 412 2,627 3,090
7,750 7,800 332 2,644 3,110 412 2,644 3,110
7,800 7,850 329 2,661 3,130 412 2,661 3,130
7,850 7,900 325 2,678 3,150 412 2,678 3,150
7,900 7,950 321 2,695 3,170 412 2,695 3,170
7,950 8,000 317 2,712 3,190 412 2,712 3,190
8,000 8,050 313 2,729 3,210 412 2,729 3,210
8,050 8,100 309 2,747 3,230 412 2,747 3,230
8,100 8,150 306 2,747 3,250 412 2,747 3,250
8,150 8,200 302 2,747 3,270 412 2,747 3,270
8,200 8,250 298 2,747 3,290 412 2,747 3,290
8,250 8,300 294 2,747 3,310 412 2,747 3,310
8,300 8,350 290 2,747 3,330 412 2,747 3,330
8,350 8,400 286 2,747 3,350 412 2,747 3,350
8,400 8,450 283 2,747 3,370 412 2,747 3,370
8,450 8,500 279 2,747 3,390 412 2,747 3,390
8,500 8,550 275 2,747 3,410 412 2,747 3,410
8,550 8,600 271 2,747 3,430 412 2,747 3,430
8,600 8,650 267 2,747 3,450 412 2,747 3,450
8,650 8,700 264 2,747 3,470 412 2,747 3,470
8,700 8,750 260 2,747 3,490 412 2,747 3,490
8,750 8,800 256 2,747 3,510 409 2,747 3,510
8,800 8,850 252 2,747 3,530 405 2,747 3,530
8,850 8,900 248 2,747 3,550 401 2,747 3,550
8,900 8,950 244 2,747 3,570 397 2,747 3,570
8,950 9,000 241 2,747 3,590 394 2,747 3,590
9,000 9,050 237 2,747 3,610 390 2,747 3,610
9,050 9,100 233 2,747 3,630 386 2,747 3,630
9,100 9,150 229 2,747 3,650 382 2,747 3,650
9,150 9,200 225 2,747 3,670 378 2,747 3,670
9,200 9,250 221 2,747 3,690 374 2,747 3,690
9,250 9,300 218 2,747 3,710 371 2,747 3,710
9,300 9,350 214 2,747 3,730 367 2,747 3,730
9,350 9,400 210 2,747 3,750 363 2,747 3,750
9,400 9,450 206 2,747 3,770 359 2,747 3,770
9,450 9,500 202 2,747 3,790 355 2,747 3,790
9,500 9,550 199 2,747 3,810 352 2,747 3,810
9,550 9,600 195 2,747 3,830 348 2,747 3,830
9,600 9,650 191 2,747 3,850 344 2,747 3,850
9,650 9,700 187 2,747 3,870 340 2,747 3,870
9,700 9,750 183 2,747 3,890 336 2,747 3,890
9,750 9,800 179 2,747 3,910 332 2,747 3,910
9,800 9,850 176 2,747 3,930 329 2,747 3,930
9,850 9,900 172 2,747 3,950 325 2,747 3,950
9,900 9,950 168 2,747 3,970 321 2,747 3,970
9,950 10,000 164 2,747 3,990 317 2,747 3,990
10,000 10,050 160 2,747 4,010 313 2,747 4,010
10,050 10,100 156 2,747 4,030 309 2,747 4,030
10,100 10,150 153 2,747 4,050 306 2,747 4,050
10,150 10,200 149 2,747 4,070 302 2,747 4,070
10,200 10,250 145 2,747 4,090 298 2,747 4,090
10,250 10,300 141 2,747 4,110 294 2,747 4,110
10,300 10,350 137 2,747 4,130 290 2,747 4,130
10,350 10,400 133 2,747 4,150 286 2,747 4,150
10,400 10,450 130 2,747 4,170 283 2,747 4,170
10,450 10,500 126 2,747 4,190 279 2,747 4,190
10,500 10,550 122 2,747 4,210 275 2,747 4,210
10,550 10,600 118 2,747 4,230 271 2,747 4,230
10,600 10,650 114 2,747 4,250 267 2,747 4,250
10,650 10,700 111 2,747 4,270 264 2,747 4,270
10,700 10,750 107 2,747 4,290 260 2,747 4,290
10,750 10,800 103 2,747 4,310 256 2,747 4,310
10,800 10,850 99 2,747 4,330 252 2,747 4,330
10,850 10,900 95 2,747 4,350 248 2,747 4,350
10,900 10,950 91 2,747 4,370 244 2,747 4,370
10,950 11,000 88 2,747 4,390 241 2,747 4,390
11,000 11,050 84 2,747 4,410 237 2,747 4,410
11,050 11,100 80 2,747 4,430 233 2,747 4,430
11,100 11,150 76 2,747 4,450 229 2,747 4,450
11,150 11,200 72 2,747 4,470 225 2,747 4,470
11,200 11,250 68 2,747 4,490 221 2,747 4,490
11,250 11,300 65 2,747 4,510 218 2,747 4,510
11,300 11,350 61 2,747 4,536 214 2,747 4,536
11,350 11,400 57 2,747 4,536 210 2,747 4,536
11,400 11,450 53 2,747 4,536 206 2,747 4,536
11,450 11,500 49 2,747 4,536 202 2,747 4,536
11,500 11,550 46 2,747 4,536 199 2,747 4,536
11,550 11,600 42 2,747 4,536 195 2,747 4,536
11,600 11,650 38 2,747 4,536 191 2,747 4,536
11,650 11,700 34 2,747 4,536 187 2,747 4,536
11,700 11,750 30 2,747 4,536 183 2,747 4,536
11,750 11,800 26 2,747 4,536 179 2,747 4,536
11,800 11,850 23 2,747 4,536 176 2,747 4,536
11,850 11,900 19 2,747 4,536 172 2,747 4,536
11,900 11,950 15 2,747 4,536 168 2,747 4,536
11,950 12,000 11 2,747 4,536 164 2,747 4,536
12,000 12,050 7 2,747 4,536 160 2,747 4,536
12,050 12,100 3 2,747 4,536 156 2,747 4,536
12,100 12,150 * 2,747 4,536 153 2,747 4,536
12,150 12,200 0 2,747 4,536 149 2,747 4,536
12,200 12,250 0 2,747 4,536 145 2,747 4,536
12,250 12,300 0 2,747 4,536 141 2,747 4,536
12,300 12,350 0 2,747 4,536 137 2,747 4,536
12,350 12,400 0 2,747 4,536 133 2,747 4,536
12,400 12,450 0 2,747 4,536 130 2,747 4,536
12,450 12,500 0 2,747 4,536 126 2,747 4,536
12,500 12,550 0 2,747 4,536 122 2,747 4,536
12,550 12,600 0 2,747 4,536 118 2,747 4,536
12,600 12,650 0 2,747 4,536 114 2,747 4,536
12,650 12,700 0 2,747 4,536 111 2,747 4,536
12,700 12,750 0 2,747 4,536 107 2,747 4,536
12,750 12,800 0 2,747 4,536 103 2,747 4,536
12,800 12,850 0 2,747 4,536 99 2,747 4,536
12,850 12,900 0 2,747 4,536 95 2,747 4,536
12,900 12,950 0 2,747 4,536 91 2,747 4,536
12,950 13,000 0 2,747 4,536 88 2,747 4,536
13,000 13,050 0 2,747 4,536 84 2,747 4,536
13,050 13,100 0 2,747 4,536 80 2,747 4,536
13,100 13,150 0 2,747 4,536 76 2,747 4,536
13,150 13,200 0 2,747 4,536 72 2,747 4,536
13,200 13,250 0 2,747 4,536 68 2,747 4,536
13,250 13,300 0 2,747 4,536 65 2,747 4,536
13,300 13,350 0 2,747 4,536 61 2,747 4,536
13,350 13,400 0 2,747 4,536 57 2,747 4,536
13,400 13,450 0 2,747 4,536 53 2,747 4,536
13,450 13,500 0 2,747 4,536 49 2,747 4,536
13,500 13,550 0 2,747 4,536 46 2,747 4,536
13,550 13,600 0 2,747 4,536 42 2,747 4,536
13,600 13,650 0 2,747 4,536 38 2,747 4,536
13,650 13,700 0 2,747 4,536 34 2,747 4,536
13,700 13,750 0 2,747 4,536 30 2,747 4,536
13,750 13,800 0 2,747 4,536 26 2,747 4,536
13,800 13,850 0 2,747 4,536 23 2,747 4,536
13,850 13,900 0 2,747 4,536 19 2,747 4,536
13,900 13,950 0 2,747 4,536 15 2,747 4,536
13,950 14,000 0 2,747 4,536 11 2,747 4,536
14,000 14,050 0 2,747 4,536 7 2,747 4,536
14,050 14,100 0 2,747 4,536 3 2,747 4,536
14,100 14,150 0 2,747 4,536 * 2,747 4,536
14,150 14,200 0 2,747 4,536 0 2,747 4,536
14,200 14,250 0 2,747 4,536 0 2,747 4,536
14,250 14,300 0 2,747 4,536 0 2,747 4,536
14,300 14,350 0 2,747 4,536 0 2,747 4,536
14,350 14,400 0 2,747 4,536 0 2,747 4,536
14,400 14,450 0 2,747 4,536 0 2,747 4,536
14,450 14,500 0 2,747 4,536 0 2,747 4,536
14,500 14,550 0 2,747 4,536 0 2,747 4,536
14,550 14,600 0 2,747 4,536 0 2,747 4,536
14,600 14,650 0 2,747 4,536 0 2,747 4,536
14,650 14,700 0 2,747 4,536 0 2,747 4,536
14,700 14,750 0 2,747 4,536 0 2,747 4,536
14,750 14,800 0 2,747 4,536 0 2,747 4,536
14,800 14,850 0 2,747 4,536 0 2,747 4,536
14,850 14,900 0 2,737 4,522 0 2,747 4,536
14,900 14,950 0 2,729 4,512 0 2,747 4,536
14,950 15,000 0 2,721 4,501 0 2,747 4,536
15,000 15,050 0 2,713 4,491 0 2,747 4,536
15,050 15,100 0 2,705 4,480 0 2,747 4,536
15,100 15,150 0 2,697 4,470 0 2,747 4,536
15,150 15,200 0 2,689 4,459 0 2,747 4,536
15,200 15,250 0 2,681 4,449 0 2,747 4,536
15,250 15,300 0 2,673 4,438 0 2,747 4,536
15,300 15,350 0 2,665 4,428 0 2,747 4,536
15,350 15,400 0 2,657 4,417 0 2,747 4,536
15,400 15,450 0 2,649 4,406 0 2,747 4,536
15,450 15,500 0 2,641 4,396 0 2,747 4,536
15,500 15,550 0 2,633 4,385 0 2,747 4,536
15,550 15,600 0 2,625 4,375 0 2,747 4,536
15,600 15,650 0 2,617 4,364 0 2,747 4,536
15,650 15,700 0 2,609 4,354 0 2,747 4,536
15,700 15,750 0 2,601 4,343 0 2,747 4,536
15,750 15,800 0 2,593 4,333 0 2,747 4,536
15,800 15,850 0 2,585 4,322 0 2,747 4,536
15,850 15,900 0 2,577 4,312 0 2,747 4,536
15,900 15,950 0 2,569 4,301 0 2,747 4,536
15,950 16,000 0 2,561 4,291 0 2,747 4,536
16,000 16,050 0 2,553 4,280 0 2,747 4,536
16,050 16,100 0 2,545 4,270 0 2,747 4,536
16,100 16,150 0 2,537 4,259 0 2,747 4,536
16,150 16,200 0 2,529 4,249 0 2,747 4,536
16,200 16,250 0 2,521 4,238 0 2,747 4,536
16,250 16,300 0 2,513 4,227 0 2,747 4,536
16,300 16,350 0 2,505 4,217 0 2,747 4,536
16,350 16,400 0 2,497 4,206 0 2,747 4,536
16,400 16,450 0 2,489 4,196 0 2,747 4,536
16,450 16,500 0 2,481 4,185 0 2,747 4,536
16,500 16,550 0 2,473 4,175 0 2,747 4,536
16,550 16,600 0 2,465 4,164 0 2,747 4,536
16,600 16,650 0 2,457 4,154 0 2,747 4,536
16,650 16,700 0 2,449 4,143 0 2,747 4,536
16,700 16,750 0 2,441 4,133 0 2,747 4,536
16,750 16,800 0 2,433 4,122 0 2,747 4,536
16,800 16,850 0 2,425 4,112 0 2,747 4,536
16,850 16,900 0 2,417 4,101 0 2,737 4,522
16,900 16,950 0 2,409 4,091 0 2,729 4,512
16,950 17,000 0 2,401 4,080 0 2,721 4,501
17,000 17,050 0 2,393 4,070 0 2,713 4,491
17,050 17,100 0 2,385 4,059 0 2,705 4,480
17,100 17,150 0 2,377 4,048 0 2,697 4,470
17,150 17,200 0 2,369 4,038 0 2,689 4,459
17,200 17,250 0 2,361 4,027 0 2,681 4,449
17,250 17,300 0 2,353 4,017 0 2,673 4,438
17,300 17,350 0 2,345 4,006 0 2,665 4,428
17,350 17,400 0 2,337 3,996 0 2,657 4,417
17,400 17,450 0 2,329 3,985 0 2,649 4,406
17,450 17,500 0 2,321 3,975 0 2,641 4,396
17,500 17,550 0 2,313 3,964 0 2,633 4,385
17,550 17,600 0 2,305 3,954 0 2,625 4,375
17,600 17,650 0 2,297 3,943 0 2,617 4,364
17,650 17,700 0 2,289 3,933 0 2,609 4,354
17,700 17,750 0 2,281 3,922 0 2,601 4,343
17,750 17,800 0 2,273 3,912 0 2,593 4,333
17,800 17,850 0 2,265 3,901 0 2,585 4,322
17,850 17,900 0 2,257 3,891 0 2,577 4,312
17,900 17,950 0 2,249 3,880 0 2,569 4,301
17,950 18,000 0 2,241 3,869 0 2,561 4,291
18,000 18,050 0 2,233 3,859 0 2,553 4,280
18,050 18,100 0 2,225 3,848 0 2,545 4,270
18,100 18,150 0 2,217 3,838 0 2,537 4,259
18,150 18,200 0 2,209 3,827 0 2,529 4,249
18,200 18,250 0 2,201 3,817 0 2,521 4,238
18,250 18,300 0 2,193 3,806 0 2,513 4,227
18,300 18,350 0 2,186 3,796 0 2,505 4,217
18,350 18,400 0 2,178 3,785 0 2,497 4,206
18,400 18,450 0 2,170 3,775 0 2,489 4,196
18,450 18,500 0 2,162 3,764 0 2,481 4,185
18,500 18,550 0 2,154 3,754 0 2,473 4,175
18,550 18,600 0 2,146 3,743 0 2,465 4,164
18,600 18,650 0 2,138 3,733 0 2,457 4,154
18,650 18,700 0 2,130 3,722 0 2,449 4,143
18,700 18,750 0 2,122 3,712 0 2,441 4,133
18,750 18,800 0 2,114 3,701 0 2,433 4,122
18,800 18,850 0 2,106 3,690 0 2,425 4,112
18,850 18,900 0 2,098 3,680 0 2,417 4,101
18,900 18,950 0 2,090 3,669 0 2,409 4,091
18,950 19,000 0 2,082 3,659 0 2,401 4,080
19,000 19,050 0 2,074 3,648 0 2,393 4,070
19,050 19,100 0 2,066 3,638 0 2,385 4,059
19,100 19,150 0 2,058 3,627 0 2,377 4,048
19,150 19,200 0 2,050 3,617 0 2,369 4,038
19,200 19,250 0 2,042 3,606 0 2,361 4,027
19,250 19,300 0 2,034 3,596 0 2,353 4,017
19,300 19,350 0 2,026 3,585 0 2,345 4,006
19,350 19,400 0 2,018 3,575 0 2,337 3,996
19,400 19,450 0 2,010 3,564 0 2,329 3,985
19,450 19,500 0 2,002 3,554 0 2,321 3,975
19,500 19,550 0 1,994 3,543 0 2,313 3,964
19,550 19,600 0 1,986 3,532 0 2,305 3,954
19,600 19,650 0 1,978 3,522 0 2,297 3,943
19,650 19,700 0 1,970 3,511 0 2,289 3,933
19,700 19,750 0 1,962 3,501 0 2,281 3,922
19,750 19,800 0 1,954 3,490 0 2,273 3,912
19,800 19,850 0 1,946 3,480 0 2,265 3,901
19,850 19,900 0 1,938 3,469 0 2,257 3,891
19,900 19,950 0 1,930 3,459 0 2,249 3,880
19,950 20,000 0 1,922 3,448 0 2,241 3,869
20,000 20,050 0 1,914 3,438 0 2,233 3,859
20,050 20,100 0 1,906 3,427 0 2,225 3,848
20,100 20,150 0 1,898 3,417 0 2,217 3,838
20,150 20,200 0 1,890 3,406 0 2,209 3,827
20,200 20,250 0 1,882 3,396 0 2,201 3,817
20,250 20,300 0 1,874 3,385 0 2,193 3,806
20,300 20,350 0 1,866 3,375 0 2,186 3,796
20,350 20,400 0 1,858 3,364 0 2,178 3,785
20,400 20,450 0 1,850 3,353 0 2,170 3,775
20,450 20,500 0 1,842 3,343 0 2,162 3,764
20,500 20,550 0 1,834 3,332 0 2,154 3,754
20,550 20,600 0 1,826 3,322 0 2,146 3,743
20,600 20,650 0 1,818 3,311 0 2,138 3,733
20,650 20,700 0 1,810 3,301 0 2,130 3,722
20,700 20,750 0 1,802 3,290 0 2,122 3,712
20,750 20,800 0 1,794 3,280 0 2,114 3,701
20,800 20,850 0 1,786 3,269 0 2,106 3,690
20,850 20,900 0 1,778 3,259 0 2,098 3,680
20,900 20,950 0 1,770 3,248 0 2,090 3,669
20,950 21,000 0 1,762 3,238 0 2,082 3,659
21,000 21,050 0 1,754 3,227 0 2,074 3,648
21,050 21,100 0 1,746 3,217 0 2,066 3,638
21,100 21,150 0 1,738 3,206 0 2,058 3,627
21,150 21,200 0 1,730 3,196 0 2,050 3,617
21,200 21,250 0 1,722 3,185 0 2,042 3,606
21,250 21,300 0 1,714 3,174 0 2,034 3,596
21,300 21,350 0 1,706 3,164 0 2,026 3,585
21,350 21,400 0 1,698 3,153 0 2,018 3,575
21,400 21,450 0 1,690 3,143 0 2,010 3,564
21,450 21,500 0 1,682 3,132 0 2,002 3,554
21,500 21,550 0 1,674 3,122 0 1,994 3,543
21,550 21,600 0 1,666 3,111 0 1,986 3,532
21,600 21,650 0 1,658 3,101 0 1,978 3,522
21,650 21,700 0 1,650 3,090 0 1,970 3,511
21,700 21,750 0 1,642 3,080 0 1,962 3,501
21,750 21,800 0 1,634 3,069 0 1,954 3,490
21,800 21,850 0 1,626 3,059 0 1,946 3,480
21,850 21,900 0 1,618 3,048 0 1,938 3,469
21,900 21,950 0 1,610 3,038 0 1,930 3,459
21,950 22,000 0 1,602 3,027 0 1,922 3,448
22,000 22,050 0 1,594 3,017 0 1,914 3,438
22,050 22,100 0 1,586 3,006 0 1,906 3,427
22,100 22,150 0 1,578 2,995 0 1,898 3,417
22,150 22,200 0 1,570 2,985 0 1,890 3,406
22,200 22,250 0 1,562 2,974 0 1,882 3,396
22,250 22,300 0 1,554 2,964 0 1,874 3,385
22,300 22,350 0 1,546 2,953 0 1,866 3,375
22,350 22,400 0 1,538 2,943 0 1,858 3,364
22,400 22,450 0 1,530 2,932 0 1,850 3,353
22,450 22,500 0 1,522 2,922 0 1,842 3,343
22,500 22,550 0 1,514 2,911 0 1,834 3,332
22,550 22,600 0 1,506 2,901 0 1,826 3,322
22,600 22,650 0 1,498 2,890 0 1,818 3,311
22,650 22,700 0 1,490 2,880 0 1,810 3,301
22,700 22,750 0 1,482 2,869 0 1,802 3,290
22,750 22,800 0 1,474 2,859 0 1,794 3,280
22,800 22,850 0 1,466 2,848 0 1,786 3,269
22,850 22,900 0 1,458 2,838 0 1,778 3,259
22,900 22,950 0 1,450 2,827 0 1,770 3,248
22,950 23,000 0 1,442 2,816 0 1,762 3,238
23,000 23,050 0 1,434 2,806 0 1,754 3,227
23,050 23,100 0 1,426 2,795 0 1,746 3,217
23,100 23,150 0 1,418 2,785 0 1,738 3,206
23,150 23,200 0 1,410 2,774 0 1,730 3,196
23,200 23,250 0 1,402 2,764 0 1,722 3,185
23,250 23,300 0 1,394 2,753 0 1,714 3,174
23,300 23,350 0 1,387 2,743 0 1,706 3,164
23,350 23,400 0 1,379 2,732 0 1,698 3,153
23,400 23,450 0 1,371 2,722 0 1,690 3,143
23,450 23,500 0 1,363 2,711 0 1,682 3,132
23,500 23,550 0 1,355 2,701 0 1,674 3,122
23,550 23,600 0 1,347 2,690 0 1,666 3,111
23,600 23,650 0 1,339 2,680 0 1,658 3,101
23,650 23,700 0 1,331 2,669 0 1,650 3,090
23,700 23,750 0 1,323 2,659 0 1,642 3,080
23,750 23,800 0 1,315 2,648 0 1,634 3,069
23,800 23,850 0 1,307 2,637 0 1,626 3,059
23,850 23,900 0 1,299 2,627 0 1,618 3,048
23,900 23,950 0 1,291 2,616 0 1,610 3,038
23,950 24,000 0 1,283 2,606 0 1,602 3,027
24,000 24,050 0 1,275 2,595 0 1,594 3,017
24,050 24,100 0 1,267 2,585 0 1,586 3,006
24,100 24,150 0 1,259 2,574 0 1,578 2,995
24,150 24,200 0 1,251 2,564 0 1,570 2,985
24,200 24,250 0 1,243 2,553 0 1,562 2,974
24,250 24,300 0 1,235 2,543 0 1,554 2,964
24,300 24,350 0 1,227 2,532 0 1,546 2,953
24,350 24,400 0 1,219 2,522 0 1,538 2,943
24,400 24,450 0 1,211 2,511 0 1,530 2,932
24,450 24,500 0 1,203 2,501 0 1,522 2,922
24,500 24,550 0 1,195 2,490 0 1,514 2,911
24,550 24,600 0 1,187 2,479 0 1,506 2,901
24,600 24,650 0 1,179 2,469 0 1,498 2,890
24,650 24,700 0 1,171 2,458 0 1,490 2,880
24,700 24,750 0 1,163 2,448 0 1,482 2,869
24,750 24,800 0 1,155 2,437 0 1,474 2,859
24,800 24,850 0 1,147 2,427 0 1,466 2,848
24,850 24,900 0 1,139 2,416 0 1,458 2,838
24,900 24,950 0 1,131 2,406 0 1,450 2,827
24,950 25,000 0 1,123 2,395 0 1,442 2,816
25,000 25,050 0 1,115 2,385 0 1,434 2,806
25,050 25,100 0 1,107 2,374 0 1,426 2,795
25,100 25,150 0 1,099 2,364 0 1,418 2,785
25,150 25,200 0 1,091 2,353 0 1,410 2,774
25,200 25,250 0 1,083 2,343 0 1,402 2,764
25,250 25,300 0 1,075 2,332 0 1,394 2,753
25,300 25,350 0 1,067 2,322 0 1,387 2,743
25,350 25,400 0 1,059 2,311 0 1,379 2,732
25,400 25,450 0 1,051 2,300 0 1,371 2,722
25,450 25,500 0 1,043 2,290 0 1,363 2,711
25,500 25,550 0 1,035 2,279 0 1,355 2,701
25,550 25,600 0 1,027 2,269 0 1,347 2,690
25,600 25,650 0 1,019 2,258 0 1,339 2,680
25,650 25,700 0 1,011 2,248 0 1,331 2,669
25,700 25,750 0 1,003 2,237 0 1,323 2,659
25,750 25,800 0 995 2,227 0 1,315 2,648
25,800 25,850 0 987 2,216 0 1,307 2,637
25,850 25,900 0 979 2,206 0 1,299 2,627
25,900 25,950 0 971 2,195 0 1,291 2,616
25,950 26,000 0 963 2,185 0 1,283 2,606
26,000 26,050 0 955 2,174 0 1,275 2,595
26,050 26,100 0 947 2,164 0 1,267 2,585
26,100 26,150 0 939 2,153 0 1,259 2,574
26,150 26,200 0 931 2,143 0 1,251 2,564
26,200 26,250 0 923 2,132 0 1,243 2,553
26,250 26,300 0 915 2,121 0 1,235 2,543
26,300 26,350 0 907 2,111 0 1,227 2,532
26,350 26,400 0 899 2,100 0 1,219 2,522
26,400 26,450 0 891 2,090 0 1,211 2,511
26,450 26,500 0 883 2,079 0 1,203 2,501
26,500 26,550 0 875 2,069 0 1,195 2,490
26,550 26,600 0 867 2,058 0 1,187 2,479
26,600 26,650 0 859 2,048 0 1,179 2,469
26,650 26,700 0 851 2,037 0 1,171 2,458
26,700 26,750 0 843 2,027 0 1,163 2,448
26,750 26,800 0 835 2,016 0 1,155 2,437
26,800 26,850 0 827 2,006 0 1,147 2,427
26,850 26,900 0 819 1,995 0 1,139 2,416
26,900 26,950 0 811 1,985 0 1,131 2,406
26,950 27,000 0 803 1,974 0 1,123 2,395
27,000 27,050 0 795 1,964 0 1,115 2,385
27,050 27,100 0 787 1,953 0 1,107 2,374
27,100 27,150 0 779 1,942 0 1,099 2,364
27,150 27,200 0 771 1,932 0 1,091 2,353
27,200 27,250 0 763 1,921 0 1,083 2,343
27,250 27,300 0 755 1,911 0 1,075 2,332
27,300 27,350 0 747 1,900 0 1,067 2,322
27,350 27,400 0 739 1,890 0 1,059 2,311
27,400 27,450 0 731 1,879 0 1,051 2,300
27,450 27,500 0 723 1,869 0 1,043 2,290
27,500 27,550 0 715 1,858 0 1,035 2,279
27,550 27,600 0 707 1,848 0 1,027 2,269
27,600 27,650 0 699 1,837 0 1,019 2,258
27,650 27,700 0 691 1,827 0 1,011 2,248
27,700 27,750 0 683 1,816 0 1,003 2,237
27,750 27,800 0 675 1,806 0 995 2,227
27,800 27,850 0 667 1,795 0 987 2,216
27,850 27,900 0 659 1,785 0 979 2,206
27,900 27,950 0 651 1,774 0 971 2,195
27,950 28,000 0 643 1,763 0 963 2,185
28,000 28,050 0 635 1,753 0 955 2,174
28,050 28,100 0 627 1,742 0 947 2,164
28,100 28,150 0 619 1,732 0 939 2,153
28,150 28,200 0 611 1,721 0 931 2,143
28,200 28,250 0 603 1,711 0 923 2,132
28,250 28,300 0 595 1,700 0 915 2,121
28,300 28,350 0 588 1,690 0 907 2,111
28,350 28,400 0 580 1,679 0 899 2,100
28,400 28,450 0 572 1,669 0 891 2,090
28,450 28,500 0 564 1,658 0 883 2,079
28,500 28,550 0 556 1,648 0 875 2,069
28,550 28,600 0 548 1,637 0 867 2,058
28,600 28,650 0 540 1,627 0 859 2,048
28,650 28,700 0 532 1,616 0 851 2,037
28,700 28,750 0 524 1,606 0 843 2,027
28,750 28,800 0 516 1,595 0 835 2,016
28,800 28,850 0 508 1,584 0 827 2,006
28,850 28,900 0 500 1,574 0 819 1,995
28,900 28,950 0 492 1,563 0 811 1,985
28,950 29,000 0 484 1,553 0 803 1,974
29,000 29,050 0 476 1,542 0 795 1,964
29,050 29,100 0 468 1,532 0 787 1,953
29,100 29,150 0 460 1,521 0 779 1,942
29,150 29,200 0 452 1,511 0 771 1,932
29,200 29,250 0 444 1,500 0 763 1,921
29,250 29,300 0 436 1,490 0 755 1,911
29,300 29,350 0 428 1,479 0 747 1,900
29,350 29,400 0 420 1,469 0 739 1,890
29,400 29,450 0 412 1,458 0 731 1,879
29,450 29,500 0 404 1,448 0 723 1,869
29,500 29,550 0 396 1,437 0 715 1,858
29,550 29,600 0 388 1,426 0 707 1,848
29,600 29,650 0 380 1,416 0 699 1,837
29,650 29,700 0 372 1,405 0 691 1,827
29,700 29,750 0 364 1,395 0 683 1,816
29,750 29,800 0 356 1,384 0 675 1,806
29,800 29,850 0 348 1,374 0 667 1,795
29,850 29,900 0 340 1,363 0 659 1,785
29,900 29,950 0 332 1,353 0 651 1,774
29,950 30,000 0 324 1,342 0 643 1,763
30,000 30,050 0 316 1,332 0 635 1,753
30,050 30,100 0 308 1,321 0 627 1,742
30,100 30,150 0 300 1,311 0 619 1,732
30,150 30,200 0 292 1,300 0 611 1,721
30,200 30,250 0 284 1,290 0 603 1,711
30,250 30,300 0 276 1,279 0 595 1,700
30,300 30,350 0 268 1,269 0 588 1,690
30,350 30,400 0 260 1,258 0 580 1,679
30,400 30,450 0 252 1,247 0 572 1,669
30,450 30,500 0 244 1,237 0 564 1,658
30,500 30,550 0 236 1,226 0 556 1,648
30,550 30,600 0 228 1,216 0 548 1,637
30,600 30,650 0 220 1,205 0 540 1,627
30,650 30,700 0 212 1,195 0 532 1,616
30,700 30,750 0 204 1,184 0 524 1,606
30,750 30,800 0 196 1,174 0 516 1,595
30,800 30,850 0 188 1,163 0 508 1,584
30,850 30,900 0 180 1,153 0 500 1,574
30,900 30,950 0 172 1,142 0 492 1,563
30,950 31,000 0 164 1,132 0 484 1,553
31,000 31,050 0 156 1,121 0 476 1,542
31,050 31,100 0 148 1,111 0 468 1,532
31,100 31,150 0 140 1,100 0 460 1,521
31,150 31,200 0 132 1,090 0 452 1,511
31,200 31,250 0 124 1,079 0 444 1,500
31,250 31,300 0 116 1,068 0 436 1,490
31,300 31,350 0 108 1,058 0 428 1,479
31,350 31,400 0 100 1,047 0 420 1,469
31,400 31,450 0 92 1,037 0 412 1,458
31,450 31,500 0 84 1,026 0 404 1,448
31,500 31,550 0 76 1,016 0 396 1,437
31,550 31,600 0 68 1,005 0 388 1,426
31,600 31,650 0 60 995 0 380 1,416
31,650 31,700 0 52 984 0 372 1,405
31,700 31,750 0 44 974 0 364 1,395
31,750 31,800 0 36 963 0 356 1,384
31,800 31,850 0 28 953 0 348 1,374
31,850 31,900 0 20 942 0 340 1,363
31,900 31,950 0 12 932 0 332 1,353
31,950 32,000 0 4 921 0 324 1,342
32,000 32,050 0 0 911 0 316 1,332
32,050 32,100 0 0 900 0 308 1,321
32,100 32,150 0 0 889 0 300 1,311
32,150 32,200 0 0 879 0 292 1,300
32,200 32,250 0 0 868 0 284 1,290
32,250 32,300 0 0 858 0 276 1,279
32,300 32,350 0 0 847 0 268 1,269
32,350 32,400 0 0 837 0 260 1,258
32,400 32,450 0 0 826 0 252 1,247
32,450 32,500 0 0 816 0 244 1,237
32,500 32,550 0 0 805 0 236 1,226
32,550 32,600 0 0 795 0 228 1,216
32,600 32,650 0 0 784 0 220 1,205
32,650 32,700 0 0 774 0 212 1,195
32,700 32,750 0 0 763 0 204 1,184
32,750 32,800 0 0 753 0 196 1,174
32,800 32,850 0 0 742 0 188 1,163
32,850 32,900 0 0 732 0 180 1,153
32,900 32,950 0 0 721 0 172 1,142
32,950 33,000 0 0 710 0 164 1,132
33,000 33,050 0 0 700 0 156 1,121
33,050 33,100 0 0 689 0 148 1,111
33,100 33,150 0 0 679 0 140 1,100
33,150 33,200 0 0 668 0 132 1,090
33,200 33,250 0 0 658 0 124 1,079
33,250 33,300 0 0 647 0 116 1,068
33,300 33,350 0 0 637 0 108 1,058
33,350 33,400 0 0 626 0 100 1,047
33,400 33,450 0 0 616 0 92 1,037
33,450 33,500 0 0 605 0 84 1,026
33,500 33,550 0 0 595 0 76 1,016
33,550 33,600 0 0 584 0 68 1,005
33,600 33,650 0 0 574 0 60 995
33,650 33,700 0 0 563 0 52 984
33,700 33,750 0 0 553 0 44 974
33,750 33,800 0 0 542 0 36 963
33,800 33,850 0 0 531 0 28 953
33,850 33,900 0 0 521 0 20 942
33,900 33,950 0 0 510 0 12 932
33,950 34,000 0 0 500 0 4 921
34,000 34,050 0 0 489 0 0 911
34,050 34,100 0 0 479 0 0 900
34,100 34,150 0 0 468 0 0 889
34,150 34,200 0 0 458 0 0 879
34,200 34,250 0 0 447 0 0 868
34,250 34,300 0 0 437 0 0 858
34,300 34,350 0 0 426 0 0 847
34,350 34,400 0 0 416 0 0 837
34,400 34,450 0 0 405 0 0 826
34,450 34,500 0 0 395 0 0 816
34,500 34,550 0 0 384 0 0 805
34,550 34,600 0 0 373 0 0 795
34,600 34,650 0 0 363 0 0 784
34,650 34,700 0 0 352 0 0 774
34,700 34,750 0 0 342 0 0 763
34,750 34,800 0 0 331 0 0 753
34,800 34,850 0 0 321 0 0 742
34,850 34,900 0 0 310 0 0 732
34,900 34,950 0 0 300 0 0 721
34,950 35,000 0 0 289 0 0 710
35,000 35,050 0 0 279 0 0 700
35,050 35,100 0 0 268 0 0 689
35,100 35,150 0 0 258 0 0 679
35,150 35,200 0 0 247 0 0 668
35,200 35,250 0 0 237 0 0 658
35,250 35,300 0 0 226 0 0 647
35,300 35,350 0 0 216 0 0 637
35,350 35,400 0 0 205 0 0 626
35,400 35,450 0 0 194 0 0 616
35,450 35,500 0 0 184 0 0 605
35,500 35,550 0 0 173 0 0 595
35,550 35,600 0 0 163 0 0 584
35,600 35,650 0 0 152 0 0 574
35,650 35,700 0 0 142 0 0 563
35,700 35,750 0 0 131 0 0 553
35,750 35,800 0 0 121 0 0 542
35,800 35,850 0 0 110 0 0 531
35,850 35,900 0 0 100 0 0 521
35,900 35,950 0 0 89 0 0 510
35,950 36,000 0 0 79 0 0 500
36,000 36,050 0 0 68 0 0 489
36,050 36,100 0 0 58 0 0 479
36,100 36,150 0 0 47 0 0 468
36,150 36,200 0 0 37 0 0 458
36,200 36,250 0 0 26 0 0 447
36,250 36,300 0 0 15 0 0 437
36,300 36,350 0 0 ** 0 0 426
36,350 36,400 0 0 0 0 0 416
36,400 36,450 0 0 0 0 0 405
36,450 36,500 0 0 0 0 0 395
36,500 36,550 0 0 0 0 0 384
36,550 36,600 0 0 0 0 0 373
36,600 36,650 0 0 0 0 0 363
36,650 36,700 0 0 0 0 0 352
36,700 36,750 0 0 0 0 0 342
36,750 36,800 0 0 0 0 0 331
36,800 36,850 0 0 0 0 0 321
36,850 36,900 0 0 0 0 0 310
36,900 36,950 0 0 0 0 0 300
36,950 37,000 0 0 0 0 0 289
37,000 37,050 0 0 0 0 0 279
37,050 37,100 0 0 0 0 0 268
37,100 37,150 0 0 0 0 0 258
37,150 37,200 0 0 0 0 0 247
37,200 37,250 0 0 0 0 0 237
37,250 37,300 0 0 0 0 0 226
37,300 37,350 0 0 0 0 0 216
37,350 37,400 0 0 0 0 0 205
37,400 37,450 0 0 0 0 0 194
37,450 37,500 0 0 0 0 0 184
37,500 37,550 0 0 0 0 0 173
37,550 37,600 0 0 0 0 0 163
37,600 37,650 0 0 0 0 0 152
37,650 37,700 0 0 0 0 0 142
37,700 37,750 0 0 0 0 0 131
37,750 37,800 0 0 0 0 0 121
37,800 37,850 0 0 0 0 0 110
37,850 37,900 0 0 0 0 0 100
37,900 37,950 0 0 0 0 0 89
37,950 38,000 0 0 0 0 0 79
38,000 38,050 0 0 0 0 0 68
38,050 38,100 0 0 0 0 0 58
38,100 38,150 0 0 0 0 0 47
38,150 38,200 0 0 0 0 0 37
38,200 38,250 0 0 0 0 0 26
38,250 38,300 0 0 0 0 0 15
38,300 38,348 0 0 0 0 0 5
38,348 or more 0 0 0 0 0 0
--------------------------------------------------------------------
* If the amount you are looking up from the worksheet is at least
$12,100 ($14,100 if married filing jointly) but less than $12,120
($14,120 if married filing jointly), your credit is $1. Otherwise,
you cannot take the credit.
** If the amount you are looking up from the worksheet is at least
$36,300 but less than $36,348, your credit is $5. Otherwise, you
cannot take the credit.
====================================================================
This credit is for certain people who have at least one qualifying child as defined in the instructions for line 6c, on page 21. The additional child tax credit may give you a refund even if you do not owe any tax.
Two Steps To Take the Additional Child Tax Credit!
Step 1. Be sure you figured the amount, if any, of your
child tax credit. See the instructions for
Form 1040A, line 33, that begin on page 37.
Step 2. Read the TIP at the end of your Child Tax Credit
Worksheet. Use Form 8812 to see if you can take
the additional child tax credit, but only if you meet
the condition given in that TIP.
If you were billed after February 28, 2003, and before August 1, 2006, for the federal telephone excise tax on long distance or bundled service, you may be able to request a credit for the tax paid. You had bundled service if your local and long distance service was provided under a plan that does not separately state the charge for local service.
You cannot request the credit if you have already received a credit or refund from your service provider. If you request the credit, you cannot ask your service provider for a credit or refund and must withdraw any request previously submitted to your provider.
You can request the standard amount or the actual amount you paid. If you believe you paid more than the standard amount, it can be to your benefit to request the actual amount. If you request the actual amount paid, you must attach Form 8913 showing the amount paid and keep records to substantiate the amount. See Form 8913 for details.
Standard amount. The standard amount you can request depends on the number of exemptions you claimed on line 6d. The standard amounts, which include both the tax paid and interest owed on that tax, are shown in the following table.
------------------------------------------------
IF the number of exemptions THEN the standard
you claimed is... amount is...
------------------------------------------------
0 $0*
------------------------------------------------
1 30
------------------------------------------------
2 40
------------------------------------------------
3 50
------------------------------------------------
4 or more 60
------------------------------------------------
* Even though your standard amount is zero, you
can request the actual amount paid on Form 8913.
================================================
If you request the standard amount and you later want to change it to the actual amount, you must file an amended return.
If you request the standard amount, you do not have to include the credit in income for any tax year.
Include in the total on line 43 any amount paid with an extension of time to file. If you filed Form 4868 include any amount you paid with that form or by electronic funds withdrawal or credit card. If you paid by credit card, do not include on line 43 the convenience fee you were charged. To the left of the entry space for line 43, enter "Form 4868" and show the amount paid.
Excess social security and tier 1 railroad retirement (RRTA) tax withheld. If you, or your spouse if filing a joint return, had more than one employer for 2006 and total wages of more than $94,200, too much social security or tier 1 RRTA tax may have been withheld. For more details, including how to figure the amount to include on line 43, see Pub. 505. Include the excess in the total on line 43. Write "Excess SST" and show the excess amount to the left of the line.
If line 44 is under $1, we will send a refund only on written request.
If you want to check the status of your refund, please wait at least 6 weeks (3 weeks if you filed electronically) from the date you filed to do so. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically). See page 8 for details.
Tip: If the amount you overpaid is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income tax withholding and estimated tax payments for 2007 on page 56.
Refund offset. If you owe past-due federal tax, state income tax, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 44 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 Financial Management Service (FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from FMS. To find out if you may have an offset or if you have a question about it, contact the agency to which you owe the debt.
Injured spouse claim. If you file a joint return and your spouse has not paid past-due federal tax, state income tax, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line 44 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, use TeleTax topic 203 (see page 8) or see Form 8379.
DIRECT DEPOSIT: Simple, Safe, Secure.
Fast Refunds! Choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See this page for information on IRAs.
If you want us to directly deposit the amount shown on line 45a to your checking or savings account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:
Otherwise, we will send you a check.
Note. If you do not want your refund directly deposited to your account, do not check the box on line 45a. Draw a line through the boxes on lines 45b and 45d.
Caution: The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted.
If you file a joint return and check the box on line 45a and attach Form 8888 or fill in lines 45b through 45d, you are allowing your spouse to receive the refund on your behalf. This cannot be changed later.
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.
Line 45a. If you want to split the direct deposit of your refund among two or three accounts, check the box on line 45a and attach Form 8888. You cannot split your refund if Form 8379 is filed with your return. If you want your refund deposited to only one account, do not check the box on line 45a, but instead complete lines 45b through 45d.
Line 45b. The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead. On the sample check on this page, the routing number is 250250025.
Your check may state that it is payable through a financial institution different from the one at which you have your checking account. If so, do not use the routing number on that check. Instead, contact your financial institution for the correct routing number to enter on line 45b.
Line 45c. Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an IRA, check the "Savings" box.
Line 45d. 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 on this page, the account number is 20202086. Do not include the check number.
Caution: Some financial institutions will not allow a joint refund to be deposited to an individual account. If the direct deposit is rejected, a check will be sent instead. The IRS is not responsible if a financial institution rejects a direct deposit.
[The following graphic has not been reproduced:
Sample Check—Lines 45b Through 45d]
Caution: The routing and account numbers may be in different places on your check.
You can have your refund directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee of your account of the year to which the deposit is to be applied. If you do not, the trustee can assume the deposit is for the year during which you are filing the return. For example, if you file your 2006 return during 2007 and do not notify the trustee in advance, the trustee can assume the deposit to your IRA is for 2007. If you designate your deposit to be for 2006, you must verify that the deposit was actually made to the account by the due date of the return (without regard to extensions). If the deposit is not made to your account by the due date of the return (without regard to extensions), the deposit is not an IRA contribution for 2006. You must file an amended 2006 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.
Caution: You and your spouse, if filing jointly, each may be able to contribute up to $4,000 ($5,000 if age 50 or older at the end of 2006) to a traditional IRA or Roth IRA for 2006. You may owe a penalty if your contributions exceed these limits.
Tip: For more information on IRAs, see Pub. 590, Individual Retirement Arrangements (IRAs).
Enter on line 46 the amount, if any, of the overpayment on line 44 you want applied to your estimated tax for 2007. We will apply this amount to your account unless you attach a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the attached statement.
Caution: This election to apply part or all of the amount overpaid to your 2007 estimated tax cannot be changed later.
IRS e-file: IRS e-file offers an additional payment option: Electronic funds withdrawal. This option allows you to file your return early and schedule your payment for withdrawal from your checking or savings account on a future date up to and including April 16, 2007 (April 17, 2007, if you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia). Visit www.irs.gov/efile for details.
Tip: To save interest and penalties, pay your taxes in full by April 16, 2007 (April 17, 2007, if you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia). You do not have to pay if line 47 is under $1.
Include any estimated tax penalty from line 48 in the amount you enter on line 47.
You can pay by check, money order, or credit card. Do not include any estimated tax payment for 2007 in your check, money order, or amount you charge. Instead, make the estimated tax payment separately.
To pay by check or money order. Enclose in the envelope with your return a check or money order payable to the "United States Treasury" for the full amount due. Do not send cash. Do not attach the payment to your return. Write "2006 Form 1040A" and your name, address, daytime phone number, and social security number (SSN) on your payment. If you are filing a joint return, enter the SSN shown first on your tax return.
To help process your payment, enter the amount on the right side of the check like this: $XXX.XX. Do not use dashes or lines (for example, do not
enter "$XXX--" or "$XXX XX/100")
To pay by credit card. You can use your American Express® Card, Discover® Card, MasterCard® card, or Visa® card. To pay by credit card, call toll-free or visit the website of either service provider listed below and follow the instructions. A convenience fee will be charged by the service provider based on the amount you are paying. Fees may vary between the providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You can also find out what the fee will be by calling the provider's toll-free automated customer service number or visiting the provider's website (shown below). If you pay by credit card before filing your return, enter on page 1 of Form 1040A in the upper left corner the confirmation number you were given at the end of the transaction and the amount you charged (not including the convenience fee).
Official Payments Corporation
1-800-2PAY-TAXSM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com
Tip: You may need to (a) increase the amount of income tax withheld from your pay by filing a new Form W-4, or (b) make estimated tax payments for 2007. See Income tax withholding and estimated tax payments for 2007 on page 56.
If you cannot pay the full amount shown on line 47 when you file, you can ask to make monthly installment payments for the full or a partial amount. You may have up to 60 months to pay. However, even if your request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by April 16, 2007, (April 17, 2007, if you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia). 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 www.irs.gov, use the pull-down menu under "I need to..." and select "Set Up a Payment Plan." If you use Form 9465, you should receive a response to your request to make installment payments within 30 days. But if you file your return after March 31, it may take us longer to reply.
You may owe this penalty if:
The "tax shown on your return" is the amount on line 37 minus the total of any amounts shown on lines 40a and 41.
Exception. You will not owe the penalty if your 2005 tax return was for a tax year of 12 full months and either of the following applies.
Figuring the penalty. If the Exception above does not apply and you choose to figure the penalty yourself, see Form 2210 to find out if you owe the penalty. If you do, you can use the form to figure the amount. Enter the penalty on Form 1040A, line 48. Add the penalty to any tax due and enter the total on line 47. If you are due a refund, subtract the penalty from the overpayment you show on line 44. Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.
Tip: Because Form 2210 is complicated, if you want to, you can leave line 48 blank and the IRS will figure the penalty and send you a bill. We will not charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may lower the amount of your penalty. But you must file Form 2210 because the IRS cannot figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.
If you want to allow a friend, family member, or any other person you choose to discuss your 2006 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 his or her personal identification number (PIN). But if you want to allow the paid preparer who signed your return to discuss it with the IRS, just enter "Preparer" in the space for the designee's name. You do not have to provide the other information requested.
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:
You are not 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.
The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2007 tax return. This is April 15, 2008, for most people. If you wish to revoke the authorization before it ends, see Pub. 947.
Form 1040A is not considered a valid return unless you sign it. If you are filing a joint return, your spouse must also sign. If your spouse cannot sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you are filing a joint return as a surviving spouse, see Death of a taxpayer on page 57.
Child's return. If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, add "By (your signature), parent for minor child."
Daytime phone number. Providing your daytime phone number may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit, credit for child and dependent care expenses, etc. By answering our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you may enter either your or your spouse's daytime phone number.
Paid preparer must sign your return. Generally, anyone you pay to prepare your return must sign it in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.
IRS e-file: Electronic Return Signatures!
Create your own personal identification number (PIN) and file a paperless return electronically or use a tax professional. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.
A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail--not even your Forms W-2. For more details, visit www.irs.gov/efile and click on "e-file for Individual Taxpayers."
To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2005 federal income tax return, if applicable. Do not use your AGI from an amended return (Form 1040X), math error notice, or an IRS examination report. AGI is the amount shown on your 2005 Form 1040X, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you don't have your 2005 income tax return, call the IRS at 1-800-829-1040 to get a free transcript of your return. (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five digit PIN you used to electronically sign your 2005 return.) You will also be prompted to enter your date of birth (DOB). Make sure your DOB is accurate and matches the information on record with the Social Security Administration by checking your annual social security statement.
Caution: You cannot sign your return electronically if you are a first-time filer under age 16 at the end of 2006 or if you are filing Form 8332.
Sign electronically and file a completely paperless return. If you use a paid preparer, ask to sign your return electronically!
Forms 8453 and 8453-OL. Your return is not complete without your signature. If you are not eligible or choose not to sign your return electronically, you must complete, sign, and file Form 8453 or Form 8453-OL, whichever applies.
Attach Form(s) W-2 to the front of Form 1040A. If you received a Form W-2c (a corrected Form W-2), attach a copy of your original Form(s) W-2 and any Form(s) W-2c. Attach all other schedules and forms behind Form 1040A in order by number. If you are filing Schedule EIC, put it last. Do not attach items unless required to do so.
Tip: If you received a 2006 Form 1099-R showing federal income tax withheld, also attach the form to the front of Form 1040A.
If you owe tax and are sending in your payment, do not attach it to Form 1040A. Instead, place it loose inside the envelope.
How to avoid common mistakes. Mistakes may delay your refund or result in notices being sent to you.
What are your rights as a taxpayer? You have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Our goal at the IRS is to protect your rights so that you will have the highest confidence in the integrity, efficiency, and fairness of our tax system. To ensure that you always receive such treatment, you should know about the many rights you have at each step of the tax process. For details, see Pub. 1.
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 would not be fair to hold you liable for the tax. To request relief, you must file Form 8857 no later than 2 years after the date on which the IRS first attempted to collect the tax from you. For more information, see Pub. 971 and Form 8857.
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 as long as they are needed to figure the basis of the original or replacement property. For more details, see Pub. 552.
Income tax withholding and estimated tax payments for 2007. If the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2007 pay. For details on how to complete Form W-4, see Pub. 919. In general, you do not have to make estimated tax payments if you expect that your 2007 tax return will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax (including any alternative minimum tax) for 2007 is $1,000 or more, see Form 1040-ES. It has a worksheet you can use to see if you have to make estimated tax payments. See Pub. 505 for more details.
How do you amend your tax return? File Form 1040X to change a return you already filed. Generally, Form 1040X 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 1040X if you live in a Presidentially declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.
How do you make a gift to reduce debt held by the public? If you wish to do so, make a check payable to "Bureau of the Public Debt." You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. Do not add your gift to any tax you may owe. See page 54 for details on how to pay any tax you owe.
Tip: If you itemize your deductions for 2007, you may be able to deduct this gift.
Do both the name and social security number (SSN) on your tax forms agree with your social security card? If not, certain deductions and credits may be reduced or disallowed, your refund may be delayed, 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 Social Security Administration at 1-800-772-1213.
Identity theft. If you believe someone has assumed your identity to file federal income tax returns, or to commit other tax fraud, complete Form 3949-A, Information Referral, and send it to Internal Revenue Service, Fresno, CA 93888. Victims of identity theft who are suffering economic harm, experiencing a systemic problem, or seeking help in resolving tax problems that have not been resolved through normal channels may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling toll-free 1-877-777-4778 or TTY/TDD 1-800-829-4059. For additional information about identity theft prevention and victim assistance, you can access the IRS Identity Theft page at www.irs.gov by entering keyword "identity theft."
The IRS does not send out unsolicited emails requesting personal taxpayer information. If you receive this type of request, it may be an attempt by identity thieves to get your private tax information. Send a copy of the fraudulent email to phishing@irs.gov. For more information on how to forward one of these emails, go to www.irs.gov and enter keyword "phishing." Once there, see the article titled "How To Protect Yourself From Suspicious E-Mails or Phishing Schemes."
Need a copy of your tax return? If you do, use Form 4506. There is a $39 fee for each return requested. If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, this fee will be waived. If you want a free transcript of your tax return or account, use Form 4506-T or call us. See page 10 for the number.
Death of a taxpayer. If a taxpayer died before filing a return for 2006, 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 did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter "Deceased," the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return.
If your spouse died in 2006 and you did not remarry in 2006, or if your spouse died in 2007 before filing a return for 2006, you can file a joint return. A joint return should show your spouse's 2006 income before death and your income for all of 2006. Enter "Filing as surviving spouse" in the area where you sign the return. If someone else is the personal representative, he or she must also sign.
The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions, 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 should not be used for tax years after the year of death, except for estate tax return purposes.
Claiming a refund for a deceased taxpayer. If you are filing a joint return as a surviving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and attach a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.
For more details, use TeleTax topic 356 (see page 8) or see Pub. 559.
Send your written tax questions to the IRS. You should get an answer in about 30 days. If you do not have the mailing address, call us. See page 10 for the number. Do not send questions with your return.
Research your tax questions online. You can find answers to many of your tax questions online in several ways by accessing the IRS website at www.irs.gov/help and then clicking on "Help with Tax Questions." Here are some of the methods you may want to try.
Free help with your return. Free help in preparing your return is available nationwide from IRS-sponsored volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. If you are a member of the military, you can also get assistance on military tax benefits, such as combat zone benefits, at an office within your installation. For more information on these programs, go to www.irs.gov and enter keyword "VITA" in the upper right corner. Or, call us. See page 10 for the number. To find the nearest AARP Tax-Aide site, visit AARP's website at www.aarp.org/taxaide or call 1-888-227-7669.
When you go for help, take your photo ID and social security numbers (or individual taxpayer identification numbers) for your spouse, your dependents, and yourself. Also take a copy of your 2005 tax return (if available), all your Forms W-2 and 1099 for 2006, and any other information about your 2006 income and expenses.
Everyday tax solutions. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under "United States Government, Internal Revenue Service."
Online services. If you subscribe to an online service, ask about online filing or tax information.
Help for people with disabilities. Telephone help is available using TTY/TDD equipment by calling 1-800-829-4059. Braille materials are available at libraries that have special services for people with disabilities.
What if you file or pay late? The IRS can charge you interest and penalties on the amount you owe.
If you file late, 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 do, attach it to your return. The penalty can be as much as 25% of the tax due (15% per month up to a maximum of 75% if the failure to file is fraudulent). We will charge you interest on the penalty from the due date of the return (including extensions). If your return is more than 60 days late, the minimum penalty will be $100 or the amount of any tax you owe, whichever is smaller.
If you pay your taxes late, the penalty is usually 1/2 of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return.
Are there other penalties? Yes. Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, and fraud. We will charge you interest on these penalties from the due date of the return (including extensions). Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. See Pub. 17 for details.
In addition to any other penalties, the law imposes a penalty of $500 for filing a frivolous return. A frivolous return is one that does not 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.
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 papers 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 that you provide your social security number or individual taxpayer identification number on what you file. 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. However, 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.
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 give the information asked 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 your 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, U.S. commonwealths or possessions, and certain foreign governments 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 which we cannot get in any other way in order 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 any questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.
We welcome comments on forms. If you have suggestions for making this form simpler, we would be happy to hear from you. You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Enter "Forms Comment" on the subject line. Or you can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224. Do not send your return to this address. Instead, see the back cover.
The table below shows burden estimates by form type and type of taxpayer. Time burden is further broken out by taxpayer activity. The largest component of time burden for all taxpayers is recordkeeping, as opposed to form completion and submission. In addition, the time burden associated with form completion and submission activities is closely tied to preparation method (self-prepared without software, self-prepared with software, and prepared by paid preparer).
Time spent and out-of-pocket costs are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples of out-of-pocket costs include tax return preparation and submission fees, postage, tax preparation software costs, photocopying costs, and phone calls (if not toll-free).
Both time and cost burdens are national averages and do not necessarily reflect a "typical" case. For instance, the average time burden for all taxpayers filing a 1040, 1040A, or 1040EZ was 24.2 hours, with an average cost of $207 per return. This average includes all associated forms and schedules, across all preparation methods and all taxpayer activities. Taxpayers filing Form 1040 had an average burden of about 30 hours, and taxpayers filing Form 1040A and Form 1040EZ averaged about 11 hours. However, within each of these estimates, there is significant variation in taxpayer activity. Similarly, tax preparation fees vary extensively depending on the taxpayer's tax situation and issues, the type of professional preparer, and the geographic area.
The data shown are the best estimates available as of September 20, 2006, from tax returns filed for 2005. The method used to estimate taxpayer burden incorporates results from a taxpayer burden survey conducted in 2000 and 2001. The estimates are subject to change as new forms and data become available. The estimates do not include burden associated with post-filing activities. However, operational IRS data indicate that electronically prepared and e-filed returns have fewer errors, implying a lower overall post-filing burden.
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 on page 58.
The average time and costs required to complete and file Form 1040X, Form 1040A, Form 1040EZ, their schedules, and accompanying forms will vary depending on individual circumstances. The estimated averages are:
---------------------------------------------------------------------
Average Time Burden (Hours)
------------------------------------
Major Form Filed or Percentage Total Record Tax Form
Type of Taxpayer of Returns Time Keeping Planning Completion
---------------------------------------------------------------------
All taxpayers 100 24.2 14.6 3.4 3.3
Major forms filed
1040 68 30.3 19.0 4.0 3.7
1040A & 1040EZ 32 11.1 5.0 1.9 2.4
Type of taxpayer
Nonbusiness* 72 13.2 5.8 2.6 2.9
Business* 28 52.2 37.0 5.4 4.3
---------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------------
Average Time Burden (Hours)
------------------------------------------------
Average
Major Form Filed or Form All Cost
Type of Taxpayer Submission Other (Dollars)
---------------------------------------------------------------------
All taxpayers 0.5 2.5 $207
Major forms filed
1040 0.5 3.1 269
1040A & 1040EZ 0.5 1.3 72
Type of taxpayer
Nonbusiness* 0.5 1.5 103
Business* 0.5 5.1 470
---------------------------------------------------------------------
* You are a "business" filer if you file one or more of the following
with Form 1040X: Schedule C, C-EZ, E, or Form 1310 or Form 2106 or
2106-EZ. You are a "nonbusiness" filer if you did not file any of
those schedules or forms with Form 1040.
=====================================================================
Tip: For faster ways of getting the items you need, see page 7 or go to www.irs.gov and click on More Forms and Publications.
Do not send your tax return to the above address. Instead, see the back cover.
[The following graphic has not been reproduced:
Order Blank]
[The following graphic has not been reproduced:
Income and Outlays]
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2005.
Income
Outlays
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 receiving the President's proposal, the Congress reviews it 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 2005 (which began on October 1, 2004, and ended on September 30, 2005), federal income was $2.2 trillion and outlays were $2.5 trillion, leaving a deficit of $0.3 trillion.
Footnotes for Certain Federal Outlays
Note. The percentages on this page exclude undistributed offsetting receipts, which were $65 billion in fiscal year 2005. 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.
Example. Mr. and Mrs. Green are filing a joint return. Their taxable income on Form 1040A, line 27, is $23,300. First, they find the $23,300-23,350 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 $2,744. This is the tax amount they should enter on Form 1040A, line 28.
Sample Table
-----------------------------------------------------
At But Single Married Married Head
least less filing filing of a
than jointly sepa- house-
* rately hold
Your tax is—
23,200 23,250 3,106 2,729 3,106 2,946
23,250 23,300 3,114 2,736 3,114 2,954
23,300 23,350 3,121 2,744 3,121 2,961
23,350 23,400 3,129 2,751 3,129 2,969
-----------------------------------------------------
-----------------------------------------------------
If Form 1040A,
line 27, is— And you are—
-----------------------------------------------------
At But Single Married Married Head
least less filing filing of a
than jointly sepa- house-
* rately 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 7,600 759 758 759 758
7,600 7,650 766 763 766 763
7,650 7,700 774 768 774 768
7,700 7,750 781 773 781 773
7,750 7,800 789 778 789 778
7,800 7,850 796 783 796 783
7,850 7,900 804 788 804 788
7,900 7,950 811 793 811 793
7,950 8,000 819 798 819 798
8,000
8,000 8,050 826 803 826 803
8,050 8,100 834 808 834 808
8,100 8,150 841 813 841 813
8,150 8,200 849 818 849 818
8,200 8,250 856 823 856 823
8,250 8,300 864 828 864 828
8,300 8,350 871 833 871 833
8,350 8,400 879 838 879 838
8,400 8,450 886 843 886 843
8,450 8,500 894 848 894 848
8,500 8,550 901 853 901 853
8,550 8,600 909 858 909 858
8,600 8,650 916 863 916 863
8,650 8,700 924 868 924 868
8,700 8,750 931 873 931 873
8,750 8,800 939 878 939 878
8,800 8,850 946 883 946 883
8,850 8,900 954 888 954 888
8,900 8,950 961 893 961 893
8,950 9,000 969 898 969 898
9,000
9,000 9,050 976 903 976 903
9,050 9,100 984 908 984 908
9,100 9,150 991 913 991 913
9,150 9,200 999 918 999 918
9,200 9,250 1,006 923 1,006 923
9,250 9,300 1,014 928 1,014 928
9,300 9,350 1,021 933 1,021 933
9,350 9,400 1,029 938 1,029 938
9,400 9,450 1,036 943 1,036 943
9,450 9,500 1,044 948 1,044 948
9,500 9,550 1,051 953 1,051 953
9,550 9,600 1,059 958 1,059 958
9,600 9,650 1,066 963 1,066 963
9,650 9,700 1,074 968 1,074 968
9,700 9,750 1,081 973 1,081 973
9,750 9,800 1,089 978 1,089 978
9,800 9,850 1,096 983 1,096 983
9,850 9,900 1,104 988 1,104 988
9,900 9,950 1,111 993 1,111 993
9,950 10,000 1,119 998 1,119 998
10,000
10,000 10,050 1,126 1,003 1,126 1,003
10,050 10,100 1,134 1,008 1,134 1,008
10,100 10,150 1,141 1,013 1,141 1,013
10,150 10,200 1,149 1,018 1,149 1,018
10,200 10,250 1,156 1,023 1,156 1,023
10,250 10,300 1,164 1,028 1,164 1,028
10,300 10,350 1,171 1,033 1,171 1,033
10,350 10,400 1,179 1,038 1,179 1,038
10,400 10,450 1,186 1,043 1,186 1,043
10,450 10,500 1,194 1,048 1,194 1,048
10,500 10,550 1,201 1,053 1,201 1,053
10,550 10,600 1,209 1,058 1,209 1,058
10,600 10,650 1,216 1,063 1,216 1,063
10,650 10,700 1,224 1,068 1,224 1,068
10,700 10,750 1,231 1,073 1,231 1,073
10,750 10,800 1,239 1,078 1,239 1,079
10,800 10,850 1,246 1,083 1,246 1,086
10,850 10,900 1,254 1,088 1,254 1,094
10,900 10,950 1,261 1,093 1,261 1,101
10,950 11,000 1,269 1,098 1,269 1,109
11,000
11,000 11,050 1,276 1,103 1,276 1,116
11,050 11,100 1,284 1,108 1,284 1,124
11,100 11,150 1,291 1,113 1,291 1,131
11,150 11,200 1,299 1,118 1,299 1,139
11,200 11,250 1,306 1,123 1,306 1,146
11,250 11,300 1,314 1,128 1,314 1,154
11,300 11,350 1,321 1,133 1,321 1,161
11,350 11,400 1,329 1,138 1,329 1,169
11,400 11,450 1,336 1,143 1,336 1,176
11,450 11,500 1,344 1,148 1,344 1,184
11,500 11,550 1,351 1,153 1,351 1,191
11,550 11,600 1,359 1,158 1,359 1,199
11,600 11,650 1,366 1,163 1,366 1,206
11,650 11,700 1,374 1,168 1,374 1,214
11,700 11,750 1,381 1,173 1,381 1,221
11,750 11,800 1,389 1,178 1,389 1,229
11,800 11,850 1,396 1,183 1,396 1,236
11,850 11,900 1,404 1,188 1,404 1,244
11,900 11,950 1,411 1,193 1,411 1,251
11,950 12,000 1,419 1,198 1,419 1,259
12,000
12,000 12,050 1,426 1,203 1,426 1,266
12,050 12,100 1,434 1,208 1,434 1,274
12,100 12,150 1,441 1,213 1,441 1,281
12,150 12,200 1,449 1,218 1,449 1,289
12,200 12,250 1,456 1,223 1,456 1,296
12,250 12,300 1,464 1,228 1,464 1,304
12,300 12,350 1,471 1,233 1,471 1,311
12,350 12,400 1,479 1,238 1,479 1,319
12,400 12,450 1,486 1,243 1,486 1,326
12,450 12,500 1,494 1,248 1,494 1,334
12,500 12,550 1,501 1,253 1,501 1,341
12,550 12,600 1,509 1,258 1,509 1,349
12,600 12,650 1,516 1,263 1,516 1,356
12,650 12,700 1,524 1,268 1,524 1,364
12,700 12,750 1,531 1,273 1,531 1,371
12,750 12,800 1,539 1,278 1,539 1,379
12,800 12,850 1,546 1,283 1,546 1,386
12,850 12,900 1,554 1,288 1,554 1,394
12,900 12,950 1,561 1,293 1,561 1,401
12,950 13,000 1,569 1,298 1,569 1,409
13,000
13,000 13,050 1,576 1,303 1,576 1,416
13,050 13,100 1,584 1,308 1,584 1,424
13,100 13,150 1,591 1,313 1,591 1,431
13,150 13,200 1,599 1,318 1,599 1,439
13,200 13,250 1,606 1,323 1,606 1,446
13,250 13,300 1,614 1,328 1,614 1,454
13,300 13,350 1,621 1,333 1,621 1,461
13,350 13,400 1,629 1,338 1,629 1,469
13,400 13,450 1,636 1,343 1,636 1,476
13,450 13,500 1,644 1,348 1,644 1,484
13,500 13,550 1,651 1,353 1,651 1,491
13,550 13,600 1,659 1,358 1,659 1,499
13,600 13,650 1,666 1,363 1,666 1,506
13,650 13,700 1,674 1,368 1,674 1,514
13,700 13,750 1,681 1,373 1,681 1,521
13,750 13,800 1,689 1,378 1,689 1,529
13,800 13,850 1,696 1,383 1,696 1,536
13,850 13,900 1,704 1,388 1,704 1,544
13,900 13,950 1,711 1,393 1,711 1,551
13,950 14,000 1,719 1,398 1,719 1,559
14,000
14,000 14,050 1,726 1,403 1,726 1,566
14,050 14,100 1,734 1,408 1,734 1,574
14,100 14,150 1,741 1,413 1,741 1,581
14,150 14,200 1,749 1,418 1,749 1,589
14,200 14,250 1,756 1,423 1,756 1,596
14,250 14,300 1,764 1,428 1,764 1,604
14,300 14,350 1,771 1,433 1,771 1,611
14,350 14,400 1,779 1,438 1,779 1,619
14,400 14,450 1,786 1,443 1,786 1,626
14,450 14,500 1,794 1,448 1,794 1,634
14,500 14,550 1,801 1,453 1,801 1,641
14,550 14,600 1,809 1,458 1,809 1,649
14,600 14,650 1,816 1,463 1,816 1,656
14,650 14,700 1,824 1,468 1,824 1,664
14,700 14,750 1,831 1,473 1,831 1,671
14,750 14,800 1,839 1,478 1,839 1,679
14,800 14,850 1,846 1,483 1,846 1,686
14,850 14,900 1,854 1,488 1,854 1,694
14,900 14,950 1,861 1,493 1,861 1,701
14,950 15,000 1,869 1,498 1,869 1,709
15,000
15,000 15,050 1,876 1,503 1,876 1,716
15,050 15,100 1,884 1,508 1,884 1,724
15,100 15,150 1,891 1,514 1,891 1,731
15,150 15,200 1,899 1,521 1,899 1,739
15,200 15,250 1,906 1,529 1,906 1,746
15,250 15,300 1,914 1,536 1,914 1,754
15,300 15,350 1,921 1,544 1,921 1,761
15,350 15,400 1,929 1,551 1,929 1,769
15,400 15,450 1,936 1,559 1,936 1,776
15,450 15,500 1,944 1,566 1,944 1,784
15,500 15,550 1,951 1,574 1,951 1,791
15,550 15,600 1,959 1,581 1,959 1,799
15,600 15,650 1,966 1,589 1,966 1,806
15,650 15,700 1,974 1,596 1,974 1,814
15,700 15,750 1,981 1,604 1,981 1,821
15,750 15,800 1,989 1,611 1,989 1,829
15,800 15,850 1,996 1,619 1,996 1,836
15,850 15,900 2,004 1,626 2,004 1,844
15,900 15,950 2,011 1,634 2,011 1,851
15,950 16,000 2,019 1,641 2,019 1,859
16,000
16,000 16,050 2,026 1,649 2,026 1,866
16,050 16,100 2,034 1,656 2,034 1,874
16,100 16,150 2,041 1,664 2,041 1,881
16,150 16,200 2,049 1,671 2,049 1,889
16,200 16,250 2,056 1,679 2,056 1,896
16,250 16,300 2,064 1,686 2,064 1,904
16,300 16,350 2,071 1,694 2,071 1,911
16,350 16,400 2,079 1,701 2,079 1,919
16,400 16,450 2,086 1,709 2,086 1,926
16,450 16,500 2,094 1,716 2,094 1,934
16,500 16,550 2,101 1,724 2,101 1,941
16,550 16,600 2,109 1,731 2,109 1,949
16,600 16,650 2,116 1,739 2,116 1,956
16,650 16,700 2,124 1,746 2,124 1,964
16,700 16,750 2,131 1,754 2,131 1,971
16,750 16,800 2,139 1,761 2,139 1,979
16,800 16,850 2,146 1,769 2,146 1,986
16,850 16,900 2,154 1,776 2,154 1,994
16,900 16,950 2,161 1,784 2,161 2,001
16,950 17,000 2,169 1,791 2,169 2,009
17,000
17,000 17,050 2,176 1,799 2,176 2,016
17,050 17,100 2,184 1,806 2,184 2,024
17,100 17,150 2,191 1,814 2,191 2,031
17,150 17,200 2,199 1,821 2,199 2,039
17,200 17,250 2,206 1,829 2,206 2,046
17,250 17,300 2,214 1,836 2,214 2,054
17,300 17,350 2,221 1,844 2,221 2,061
17,350 17,400 2,229 1,851 2,229 2,069
17,400 17,450 2,236 1,859 2,236 2,076
17,450 17,500 2,244 1,866 2,244 2,084
17,500 17,550 2,251 1,874 2,251 2,091
17,550 17,600 2,259 1,881 2,259 2,099
17,600 17,650 2,266 1,889 2,266 2,106
17,650 17,700 2,274 1,896 2,274 2,114
17,700 17,750 2,281 1,904 2,281 2,121
17,750 17,800 2,289 1,911 2,289 2,129
17,800 17,850 2,296 1,919 2,296 2,136
17,850 17,900 2,304 1,926 2,304 2,144
17,900 17,950 2,311 1,934 2,311 2,151
17,950 18,000 2,319 1,941 2,319 2,159
18,000
18,000 18,050 2,326 1,949 2,326 2,166
18,050 18,100 2,334 1,956 2,334 2,174
18,100 18,150 2,341 1,964 2,341 2,181
18,150 18,200 2,349 1,971 2,349 2,189
18,200 18,250 2,356 1,979 2,356 2,196
18,250 18,300 2,364 1,986 2,364 2,204
18,300 18,350 2,371 1,994 2,371 2,211
18,350 18,400 2,379 2,001 2,379 2,219
18,400 18,450 2,386 2,009 2,386 2,226
18,450 18,500 2,394 2,016 2,394 2,234
18,500 18,550 2,401 2,024 2,401 2,241
18,550 18,600 2,409 2,031 2,409 2,249
18,600 18,650 2,416 2,039 2,416 2,256
18,650 18,700 2,424 2,046 2,424 2,264
18,700 18,750 2,431 2,054 2,431 2,271
18,750 18,800 2,439 2,061 2,439 2,279
18,800 18,850 2,446 2,069 2,446 2,286
18,850 18,900 2,454 2,076 2,454 2,294
18,900 18,950 2,461 2,084 2,461 2,301
18,950 19,000 2,469 2,091 2,469 2,309
19,000
19,000 19,050 2,476 2,099 2,476 2,316
19,050 19,100 2,484 2,106 2,484 2,324
19,100 19,150 2,491 2,114 2,491 2,331
19,150 19,200 2,499 2,121 2,499 2,339
19,200 19,250 2,506 2,129 2,506 2,346
19,250 19,300 2,514 2,136 2,514 2,354
19,300 19,350 2,521 2,144 2,521 2,361
19,350 19,400 2,529 2,151 2,529 2,369
19,400 19,450 2,536 2,159 2,536 2,376
19,450 19,500 2,544 2,166 2,544 2,384
19,500 19,550 2,551 2,174 2,551 2,391
19,550 19,600 2,559 2,181 2,559 2,399
19,600 19,650 2,566 2,189 2,566 2,406
19,650 19,700 2,574 2,196 2,574 2,414
19,700 19,750 2,581 2,204 2,581 2,421
19,750 19,800 2,589 2,211 2,589 2,429
19,800 19,850 2,596 2,219 2,596 2,436
19,850 19,900 2,604 2,226 2,604 2,444
19,900 19,950 2,611 2,234 2,611 2,451
19,950 20,000 2,619 2,241 2,619 2,459
20,000
20,000 20,050 2,626 2,249 2,626 2,466
20,050 20,100 2,634 2,256 2,634 2,474
20,100 20,150 2,641 2,264 2,641 2,481
20,150 20,200 2,649 2,271 2,649 2,489
20,200 20,250 2,656 2,279 2,656 2,496
20,250 20,300 2,664 2,286 2,664 2,504
20,300 20,350 2,671 2,294 2,671 2,511
20,350 20,400 2,679 2,301 2,679 2,519
20,400 20,450 2,686 2,309 2,686 2,526
20,450 20,500 2,694 2,316 2,694 2,534
20,500 20,550 2,701 2,324 2,701 2,541
20,550 20,600 2,709 2,331 2,709 2,549
20,600 20,650 2,716 2,339 2,716 2,556
20,650 20,700 2,724 2,346 2,724 2,564
20,700 20,750 2,731 2,354 2,731 2,571
20,750 20,800 2,739 2,361 2,739 2,579
20,800 20,850 2,746 2,369 2,746 2,586
20,850 20,900 2,754 2,376 2,754 2,594
20,900 20,950 2,761 2,384 2,761 2,601
20,950 21,000 2,769 2,391 2,769 2,609
21,000
21,000 21,050 2,776 2,399 2,776 2,616
21,050 21,100 2,784 2,406 2,784 2,624
21,100 21,150 2,791 2,414 2,791 2,631
21,150 21,200 2,799 2,421 2,799 2,639
21,200 21,250 2,806 2,429 2,806 2,646
21,250 21,300 2,814 2,436 2,814 2,654
21,300 21,350 2,821 2,444 2,821 2,661
21,350 21,400 2,829 2,451 2,829 2,669
21,400 21,450 2,836 2,459 2,836 2,676
21,450 21,500 2,844 2,466 2,844 2,684
21,500 21,550 2,851 2,474 2,851 2,691
21,550 21,600 2,859 2,481 2,859 2,699
21,600 21,650 2,866 2,489 2,866 2,706
21,650 21,700 2,874 2,496 2,874 2,714
21,700 21,750 2,881 2,504 2,881 2,721
21,750 21,800 2,889 2,511 2,889 2,729
21,800 21,850 2,896 2,519 2,896 2,736
21,850 21,900 2,904 2,526 2,904 2,744
21,900 21,950 2,911 2,534 2,911 2,751
21,950 22,000 2,919 2,541 2,919 2,759
22,000
22,000 22,050 2,926 2,549 2,926 2,766
22,050 22,100 2,934 2,556 2,934 2,774
22,100 22,150 2,941 2,564 2,941 2,781
22,150 22,200 2,949 2,571 2,949 2,789
22,200 22,250 2,956 2,579 2,956 2,796
22,250 22,300 2,964 2,586 2,964 2,804
22,300 22,350 2,971 2,594 2,971 2,811
22,350 22,400 2,979 2,601 2,979 2,819
22,400 22,450 2,986 2,609 2,986 2,826
22,450 22,500 2,994 2,616 2,994 2,834
22,500 22,550 3,001 2,624 3,001 2,841
22,550 22,600 3,009 2,631 3,009 2,849
22,600 22,650 3,016 2,639 3,016 2,856
22,650 22,700 3,024 2,646 3,024 2,864
22,700 22,750 3,031 2,654 3,031 2,871
22,750 22,800 3,039 2,661 3,039 2,879
22,800 22,850 3,046 2,669 3,046 2,886
22,850 22,900 3,054 2,676 3,054 2,894
22,900 22,950 3,061 2,684 3,061 2,901
22,950 23,000 3,069 2,691 3,069 2,909
23,000
23,000 23,050 3,076 2,699 3,076 2,916
23,050 23,100 3,084 2,706 3,084 2,924
23,100 23,150 3,091 2,714 3,091 2,931
23,150 23,200 3,099 2,721 3,099 2,939
23,200 23,250 3,106 2,729 3,106 2,946
23,250 23,300 3,114 2,736 3,114 2,954
23,300 23,350 3,121 2,744 3,121 2,961
23,350 23,400 3,129 2,751 3,129 2,969
23,400 23,450 3,136 2,759 3,136 2,976
23,450 23,500 3,144 2,766 3,144 2,984
23,500 23,550 3,151 2,774 3,151 2,991
23,550 23,600 3,159 2,781 3,159 2,999
23,600 23,650 3,166 2,789 3,166 3,006
23,650 23,700 3,174 2,796 3,174 3,014
23,700 23,750 3,181 2,804 3,181 3,021
23,750 23,800 3,189 2,811 3,189 3,029
23,800 23,850 3,196 2,819 3,196 3,036
23,850 23,900 3,204 2,826 3,204 3,044
23,900 23,950 3,211 2,834 3,211 3,051
23,950 24,000 3,219 2,841 3,219 3,059
24,000
24,000 24,050 3,226 2,849 3,226 3,066
24,050 24,100 3,234 2,856 3,234 3,074
24,100 24,150 3,241 2,864 3,241 3,081
24,150 24,200 3,249 2,871 3,249 3,089
24,200 24,250 3,256 2,879 3,256 3,096
24,250 24,300 3,264 2,886 3,264 3,104
24,300 24,350 3,271 2,894 3,271 3,111
24,350 24,400 3,279 2,901 3,279 3,119
24,400 24,450 3,286 2,909 3,286 3,126
24,450 24,500 3,294 2,916 3,294 3,134
24,500 24,550 3,301 2,924 3,301 3,141
24,550 24,600 3,309 2,931 3,309 3,149
24,600 24,650 3,316 2,939 3,316 3,156
24,650 24,700 3,324 2,946 3,324 3,164
24,700 24,750 3,331 2,954 3,331 3,171
24,750 24,800 3,339 2,961 3,339 3,179
24,800 24,850 3,346 2,969 3,346 3,186
24,850 24,900 3,354 2,976 3,354 3,194
24,900 24,950 3,361 2,984 3,361 3,201
24,950 25,000 3,369 2,991 3,369 3,209
25,000
25,000 25,050 3,376 2,999 3,376 3,216
25,050 25,100 3,384 3,006 3,384 3,224
25,100 25,150 3,391 3,014 3,391 3,231
25,150 25,200 3,399 3,021 3,399 3,239
25,200 25,250 3,406 3,029 3,406 3,246
25,250 25,300 3,414 3,036 3,414 3,254
25,300 25,350 3,421 3,044 3,421 3,261
25,350 25,400 3,429 3,051 3,429 3,269
25,400 25,450 3,436 3,059 3,436 3,276
25,450 25,500 3,444 3,066 3,444 3,284
25,500 25,550 3,451 3,074 3,451 3,291
25,550 25,600 3,459 3,081 3,459 3,299
25,600 25,650 3,466 3,089 3,466 3,306
25,650 25,700 3,474 3,096 3,474 3,314
25,700 25,750 3,481 3,104 3,481 3,321
25,750 25,800 3,489 3,111 3,489 3,329
25,800 25,850 3,496 3,119 3,496 3,336
25,850 25,900 3,504 3,126 3,504 3,344
25,900 25,950 3,511 3,134 3,511 3,351
25,950 26,000 3,519 3,141 3,519 3,359
26,000
26,000 26,050 3,526 3,149 3,526 3,366
26,050 26,100 3,534 3,156 3,534 3,374
26,100 26,150 3,541 3,164 3,541 3,381
26,150 26,200 3,549 3,171 3,549 3,389
26,200 26,250 3,556 3,179 3,556 3,396
26,250 26,300 3,564 3,186 3,564 3,404
26,300 26,350 3,571 3,194 3,571 3,411
26,350 26,400 3,579 3,201 3,579 3,419
26,400 26,450 3,586 3,209 3,586 3,426
26,450 26,500 3,594 3,216 3,594 3,434
26,500 26,550 3,601 3,224 3,601 3,441
26,550 26,600 3,609 3,231 3,609 3,449
26,600 26,650 3,616 3,239 3,616 3,456
26,650 26,700 3,624 3,246 3,624 3,464
26,700 26,750 3,631 3,254 3,631 3,471
26,750 26,800 3,639 3,261 3,639 3,479
26,800 26,850 3,646 3,269 3,646 3,486
26,850 26,900 3,654 3,276 3,654 3,494
26,900 26,950 3,661 3,284 3,661 3,501
26,950 27,000 3,669 3,291 3,669 3,509
27,000
27,000 27,050 3,676 3,299 3,676 3,516
27,050 27,100 3,684 3,306 3,684 3,524
27,100 27,150 3,691 3,314 3,691 3,531
27,150 27,200 3,699 3,321 3,699 3,539
27,200 27,250 3,706 3,329 3,706 3,546
27,250 27,300 3,714 3,336 3,714 3,554
27,300 27,350 3,721 3,344 3,721 3,561
27,350 27,400 3,729 3,351 3,729 3,569
27,400 27,450 3,736 3,359 3,736 3,576
27,450 27,500 3,744 3,366 3,744 3,584
27,500 27,550 3,751 3,374 3,751 3,591
27,550 27,600 3,759 3,381 3,759 3,599
27,600 27,650 3,766 3,389 3,766 3,606
27,650 27,700 3,774 3,396 3,774 3,614
27,700 27,750 3,781 3,404 3,781 3,621
27,750 27,800 3,789 3,411 3,789 3,629
27,800 27,850 3,796 3,419 3,796 3,636
27,850 27,900 3,804 3,426 3,804 3,644
27,900 27,950 3,811 3,434 3,811 3,651
27,950 28,000 3,819 3,441 3,819 3,659
28,000
28,000 28,050 3,826 3,449 3,826 3,666
28,050 28,100 3,834 3,456 3,834 3,674
28,100 28,150 3,841 3,464 3,841 3,681
28,150 28,200 3,849 3,471 3,849 3,689
28,200 28,250 3,856 3,479 3,856 3,696
28,250 28,300 3,864 3,486 3,864 3,704
28,300 28,350 3,871 3,494 3,871 3,711
28,350 28,400 3,879 3,501 3,879 3,719
28,400 28,450 3,886 3,509 3,886 3,726
28,450 28,500 3,894 3,516 3,894 3,734
28,500 28,550 3,901 3,524 3,901 3,741
28,550 28,600 3,909 3,531 3,909 3,749
28,600 28,650 3,916 3,539 3,916 3,756
28,650 28,700 3,924 3,546 3,924 3,764
28,700 28,750 3,931 3,554 3,931 3,771
28,750 28,800 3,939 3,561 3,939 3,779
28,800 28,850 3,946 3,569 3,946 3,786
28,850 28,900 3,954 3,576 3,954 3,794
28,900 28,950 3,961 3,584 3,961 3,801
28,950 29,000 3,969 3,591 3,969 3,809
29,000
29,000 29,050 3,976 3,599 3,976 3,816
29,050 29,100 3,984 3,606 3,984 3,824
29,100 29,150 3,991 3,614 3,991 3,831
29,150 29,200 3,999 3,621 3,999 3,839
29,200 29,250 4,006 3,629 4,006 3,846
29,250 29,300 4,014 3,636 4,014 3,854
29,300 29,350 4,021 3,644 4,021 3,861
29,350 29,400 4,029 3,651 4,029 3,869
29,400 29,450 4,036 3,659 4,036 3,876
29,450 29,500 4,044 3,666 4,044 3,884
29,500 29,550 4,051 3,674 4,051 3,891
29,550 29,600 4,059 3,681 4,059 3,899
29,600 29,650 4,066 3,689 4,066 3,906
29,650 29,700 4,074 3,696 4,074 3,914
29,700 29,750 4,081 3,704 4,081 3,921
29,750 29,800 4,089 3,711 4,089 3,929
29,800 29,850 4,096 3,719 4,096 3,936
29,850 29,900 4,104 3,726 4,104 3,944
29,900 29,950 4,111 3,734 4,111 3,951
29,950 30,000 4,119 3,741 4,119 3,959
30,000
30,000 30,050 4,126 3,749 4,126 3,966
30,050 30,100 4,134 3,756 4,134 3,974
30,100 30,150 4,141 3,764 4,141 3,981
30,150 30,200 4,149 3,771 4,149 3,989
30,200 30,250 4,156 3,779 4,156 3,996
30,250 30,300 4,164 3,786 4,164 4,004
30,300 30,350 4,171 3,794 4,171 4,011
30,350 30,400 4,179 3,801 4,179 4,019
30,400 30,450 4,186 3,809 4,186 4,026
30,450 30,500 4,194 3,816 4,194 4,034
30,500 30,550 4,201 3,824 4,201 4,041
30,550 30,600 4,209 3,831 4,209 4,049
30,600 30,650 4,216 3,839 4,216 4,056
30,650 30,700 4,226 3,846 4,226 4,064
30,700 30,750 4,239 3,854 4,239 4,071
30,750 30,800 4,251 3,861 4,251 4,079
30,800 30,850 4,264 3,869 4,264 4,086
30,850 30,900 4,276 3,876 4,276 4,094
30,900 30,950 4,289 3,884 4,289 4,101
30,950 31,000 4,301 3,891 4,301 4,109
31,000
31,000 31,050 4,314 3,899 4,314 4,116
31,050 31,100 4,326 3,906 4,326 4,124
31,100 31,150 4,339 3,914 4,339 4,131
31,150 31,200 4,351 3,921 4,351 4,139
31,200 31,250 4,364 3,929 4,364 4,146
31,250 31,300 4,376 3,936 4,376 4,154
31,300 31,350 4,389 3,944 4,389 4,161
31,350 31,400 4,401 3,951 4,401 4,169
31,400 31,450 4,414 3,959 4,414 4,176
31,450 31,500 4,426 3,966 4,426 4,184
31,500 31,550 4,439 3,974 4,439 4,191
31,550 31,600 4,451 3,981 4,451 4,199
31,600 31,650 4,464 3,989 4,464 4,206
31,650 31,700 4,476 3,996 4,476 4,214
31,700 31,750 4,489 4,004 4,489 4,221
31,750 31,800 4,501 4,011 4,501 4,229
31,800 31,850 4,514 4,019 4,514 4,236
31,850 31,900 4,526 4,026 4,526 4,244
31,900 31,950 4,539 4,034 4,539 4,251
31,950 32,000 4,551 4,041 4,551 4,259
32,000
32,000 32,050 4,564 4,049 4,564 4,266
32,050 32,100 4,576 4,056 4,576 4,274
32,100 32,150 4,589 4,064 4,589 4,281
32,150 32,200 4,601 4,071 4,601 4,289
32,200 32,250 4,614 4,079 4,614 4,296
32,250 32,300 4,626 4,086 4,626 4,304
32,300 32,350 4,639 4,094 4,639 4,311
32,350 32,400 4,651 4,101 4,651 4,319
32,400 32,450 4,664 4,109 4,664 4,326
32,450 32,500 4,676 4,116 4,676 4,334
32,500 32,550 4,689 4,124 4,689 4,341
32,550 32,600 4,701 4,131 4,701 4,349
32,600 32,650 4,714 4,139 4,714 4,356
32,650 32,700 4,726 4,146 4,726 4,364
32,700 32,750 4,739 4,154 4,739 4,371
32,750 32,800 4,751 4,161 4,751 4,379
32,800 32,850 4,764 4,169 4,764 4,386
32,850 32,900 4,776 4,176 4,776 4,394
32,900 32,950 4,789 4,184 4,789 4,401
32,950 33,000 4,801 4,191 4,801 4,409
33,000
33,000 33,050 4,814 4,199 4,814 4,416
33,050 33,100 4,826 4,206 4,826 4,424
33,100 33,150 4,839 4,214 4,839 4,431
33,150 33,200 4,851 4,221 4,851 4,439
33,200 33,250 4,864 4,229 4,864 4,446
33,250 33,300 4,876 4,236 4,876 4,454
33,300 33,350 4,889 4,244 4,889 4,461
33,350 33,400 4,901 4,251 4,901 4,469
33,400 33,450 4,914 4,259 4,914 4,476
33,450 33,500 4,926 4,266 4,926 4,484
33,500 33,550 4,939 4,274 4,939 4,491
33,550 33,600 4,951 4,281 4,951 4,499
33,600 33,650 4,964 4,289 4,964 4,506
33,650 33,700 4,976 4,296 4,976 4,514
33,700 33,750 4,989 4,304 4,989 4,521
33,750 33,800 5,001 4,311 5,001 4,529
33,800 33,850 5,014 4,319 5,014 4,536
33,850 33,900 5,026 4,326 5,026 4,544
33,900 33,950 5,039 4,334 5,039 4,551
33,950 34,000 5,051 4,341 5,051 4,559
34,000
34,000 34,050 5,064 4,349 5,064 4,566
34,050 34,100 5,076 4,356 5,076 4,574
34,100 34,150 5,089 4,364 5,089 4,581
34,150 34,200 5,101 4,371 5,101 4,589
34,200 34,250 5,114 4,379 5,114 4,596
34,250 34,300 5,126 4,386 5,126 4,604
34,300 34,350 5,139 4,394 5,139 4,611
34,350 34,400 5,151 4,401 5,151 4,619
34,400 34,450 5,164 4,409 5,164 4,626
34,450 34,500 5,176 4,416 5,176 4,634
34,500 34,550 5,189 4,424 5,189 4,641
34,550 34,600 5,201 4,431 5,201 4,649
34,600 34,650 5,214 4,439 5,214 4,656
34,650 34,700 5,226 4,446 5,226 4,664
34,700 34,750 5,239 4,454 5,239 4,671
34,750 34,800 5,251 4,461 5,251 4,679
34,800 34,850 5,264 4,469 5,264 4,686
34,850 34,900 5,276 4,476 5,276 4,694
34,900 34,950 5,289 4,484 5,289 4,701
34,950 35,000 5,301 4,491 5,301 4,709
35,000
35,000 35,050 5,314 4,499 5,314 4,716
35,050 35,100 5,326 4,506 5,326 4,724
35,100 35,150 5,339 4,514 5,339 4,731
35,150 35,200 5,351 4,521 5,351 4,739
35,200 35,250 5,364 4,529 5,364 4,746
35,250 35,300 5,376 4,536 5,376 4,754
35,300 35,350 5,389 4,544 5,389 4,761
35,350 35,400 5,401 4,551 5,401 4,769
35,400 35,450 5,414 4,559 5,414 4,776
35,450 35,500 5,426 4,566 5,426 4,784
35,500 35,550 5,439 4,574 5,439 4,791
35,550 35,600 5,451 4,581 5,451 4,799
35,600 35,650 5,464 4,589 5,464 4,806
35,650 35,700 5,476 4,596 5,476 4,814
35,700 35,750 5,489 4,604 5,489 4,821
35,750 35,800 5,501 4,611 5,501 4,829
35,800 35,850 5,514 4,619 5,514 4,836
35,850 35,900 5,526 4,626 5,526 4,844
35,900 35,950 5,539 4,634 5,539 4,851
35,950 36,000 5,551 4,641 5,551 4,859
36,000
36,000 36,050 5,564 4,649 5,564 4,866
36,050 36,100 5,576 4,656 5,576 4,874
36,100 36,150 5,589 4,664 5,589 4,881
36,150 36,200 5,601 4,671 5,601 4,889
36,200 36,250 5,614 4,679 5,614 4,896
36,250 36,300 5,626 4,686 5,626 4,904
36,300 36,350 5,639 4,694 5,639 4,911
36,350 36,400 5,651 4,701 5,651 4,919
36,400 36,450 5,664 4,709 5,664 4,926
36,450 36,500 5,676 4,716 5,676 4,934
36,500 36,550 5,689 4,724 5,689 4,941
36,550 36,600 5,701 4,731 5,701 4,949
36,600 36,650 5,714 4,739 5,714 4,956
36,650 36,700 5,726 4,746 5,726 4,964
36,700 36,750 5,739 4,754 5,739 4,971
36,750 36,800 5,751 4,761 5,751 4,979
36,800 36,850 5,764 4,769 5,764 4,986
36,850 36,900 5,776 4,776 5,776 4,994
36,900 36,950 5,789 4,784 5,789 5,001
36,950 37,000 5,801 4,791 5,801 5,009
37,000
37,000 37,050 5,814 4,799 5,814 5,016
37,050 37,100 5,826 4,806 5,826 5,024
37,100 37,150 5,839 4,814 5,839 5,031
37,150 37,200 5,851 4,821 5,851 5,039
37,200 37,250 5,864 4,829 5,864 5,046
37,250 37,300 5,876 4,836 5,876 5,054
37,300 37,350 5,889 4,844 5,889 5,061
37,350 37,400 5,901 4,851 5,901 5,069
37,400 37,450 5,914 4,859 5,914 5,076
37,450 37,500 5,926 4,866 5,926 5,084
37,500 37,550 5,939 4,874 5,939 5,091
37,550 37,600 5,951 4,881 5,951 5,099
37,600 37,650 5,964 4,889 5,964 5,106
37,650 37,700 5,976 4,896 5,976 5,114
37,700 37,750 5,989 4,904 5,989 5,121
37,750 37,800 6,001 4,911 6,001 5,129
37,800 37,850 6,014 4,919 6,014 5,136
37,850 37,900 6,026 4,926 6,026 5,144
37,900 37,950 6,039 4,934 6,039 5,151
37,950 38,000 6,051 4,941 6,051 5,159
38,000
38,000 38,050 6,064 4,949 6,064 5,166
38,050 38,100 6,076 4,956 6,076 5,174
38,100 38,150 6,089 4,964 6,089 5,181
38,150 38,200 6,101 4,971 6,101 5,189
38,200 38,250 6,114 4,979 6,114 5,196
38,250 38,300 6,126 4,986 6,126 5,204
38,300 38,350 6,139 4,994 6,139 5,211
38,350 38,400 6,151 5,001 6,151 5,219
38,400 38,450 6,164 5,009 6,164 5,226
38,450 38,500 6,176 5,016 6,176 5,234
38,500 38,550 6,189 5,024 6,189 5,241
38,550 38,600 6,201 5,031 6,201 5,249
38,600 38,650 6,214 5,039 6,214 5,256
38,650 38,700 6,226 5,046 6,226 5,264
38,700 38,750 6,239 5,054 6,239 5,271
38,750 38,800 6,251 5,061 6,251 5,279
38,800 38,850 6,264 5,069 6,264 5,286
38,850 38,900 6,276 5,076 6,276 5,294
38,900 38,950 6,289 5,084 6,289 5,301
38,950 39,000 6,301 5,091 6,301 5,309
39,000
39,000 39,050 6,314 5,099 6,314 5,316
39,050 39,100 6,326 5,106 6,326 5,324
39,100 39,150 6,339 5,114 6,339 5,331
39,150 39,200 6,351 5,121 6,351 5,339
39,200 39,250 6,364 5,129 6,364 5,346
39,250 39,300 6,376 5,136 6,376 5,354
39,300 39,350 6,389 5,144 6,389 5,361
39,350 39,400 6,401 5,151 6,401 5,369
39,400 39,450 6,414 5,159 6,414 5,376
39,450 39,500 6,426 5,166 6,426 5,384
39,500 39,550 6,439 5,174 6,439 5,391
39,550 39,600 6,451 5,181 6,451 5,399
39,600 39,650 6,464 5,189 6,464 5,406
39,650 39,700 6,476 5,196 6,476 5,414
39,700 39,750 6,489 5,204 6,489 5,421
39,750 39,800 6,501 5,211 6,501 5,429
39,800 39,850 6,514 5,219 6,514 5,436
39,850 39,900 6,526 5,226 6,526 5,444
39,900 39,950 6,539 5,234 6,539 5,451
39,950 40,000 6,551 5,241 6,551 5,459
40,000
40,000 40,050 6,564 5,249 6,564 5,466
40,050 40,100 6,576 5,256 6,576 5,474
40,100 40,150 6,589 5,264 6,589 5,481
40,150 40,200 6,601 5,271 6,601 5,489
40,200 40,250 6,614 5,279 6,614 5,496
40,250 40,300 6,626 5,286 6,626 5,504
40,300 40,350 6,639 5,294 6,639 5,511
40,350 40,400 6,651 5,301 6,651 5,519
40,400 40,450 6,664 5,309 6,664 5,526
40,450 40,500 6,676 5,316 6,676 5,534
40,500 40,550 6,689 5,324 6,689 5,541
40,550 40,600 6,701 5,331 6,701 5,549
40,600 40,650 6,714 5,339 6,714 5,556
40,650 40,700 6,726 5,346 6,726 5,564
40,700 40,750 6,739 5,354 6,739 5,571
40,750 40,800 6,751 5,361 6,751 5,579
40,800 40,850 6,764 5,369 6,764 5,586
40,850 40,900 6,776 5,376 6,776 5,594
40,900 40,950 6,789 5,384 6,789 5,601
40,950 41,000 6,801 5,391 6,801 5,609
41,000
41,000 41,050 6,814 5,399 6,814 5,616
41,050 41,100 6,826 5,406 6,826 5,626
41,100 41,150 6,839 5,414 6,839 5,639
41,150 41,200 6,851 5,421 6,851 5,651
41,200 41,250 6,864 5,429 6,864 5,664
41,250 41,300 6,876 5,436 6,876 5,676
41,300 41,350 6,889 5,444 6,889 5,689
41,350 41,400 6,901 5,451 6,901 5,701
41,400 41,450 6,914 5,459 6,914 5,714
41,450 41,500 6,926 5,466 6,926 5,726
41,500 41,550 6,939 5,474 6,939 5,739
41,550 41,600 6,951 5,481 6,951 5,751
41,600 41,650 6,964 5,489 6,964 5,764
41,650 41,700 6,976 5,496 6,976 5,776
41,700 41,750 6,989 5,504 6,989 5,789
41,750 41,800 7,001 5,511 7,001 5,801
41,800 41,850 7,014 5,519 7,014 5,814
41,850 41,900 7,026 5,526 7,026 5,826
41,900 41,950 7,039 5,534 7,039 5,839
41,950 42,000 7,051 5,541 7,051 5,851
42,000
42,000 42,050 7,064 5,549 7,064 5,864
42,050 42,100 7,076 5,556 7,076 5,876
42,100 42,150 7,089 5,564 7,089 5,889
42,150 42,200 7,101 5,571 7,101 5,901
42,200 42,250 7,114 5,579 7,114 5,914
42,250 42,300 7,126 5,586 7,126 5,926
42,300 42,350 7,139 5,594 7,139 5,939
42,350 42,400 7,151 5,601 7,151 5,951
42,400 42,450 7,164 5,609 7,164 5,964
42,450 42,500 7,176 5,616 7,176 5,976
42,500 42,550 7,189 5,624 7,189 5,989
42,550 42,600 7,201 5,631 7,201 6,001
42,600 42,650 7,214 5,639 7,214 6,014
42,650 42,700 7,226 5,646 7,226 6,026
42,700 42,750 7,239 5,654 7,239 6,039
42,750 42,800 7,251 5,661 7,251 6,051
42,800 42,850 7,264 5,669 7,264 6,064
42,850 42,900 7,276 5,676 7,276 6,076
42,900 42,950 7,289 5,684 7,289 6,089
42,950 43,000 7,301 5,691 7,301 6,101
43,000
43,000 43,050 7,314 5,699 7,314 6,114
43,050 43,100 7,326 5,706 7,326 6,126
43,100 43,150 7,339 5,714 7,339 6,139
43,150 43,200 7,351 5,721 7,351 6,151
43,200 43,250 7,364 5,729 7,364 6,164
43,250 43,300 7,376 5,736 7,376 6,176
43,300 43,350 7,389 5,744 7,389 6,189
43,350 43,400 7,401 5,751 7,401 6,201
43,400 43,450 7,414 5,759 7,414 6,214
43,450 43,500 7,426 5,766 7,426 6,226
43,500 43,550 7,439 5,774 7,439 6,239
43,550 43,600 7,451 5,781 7,451 6,251
43,600 43,650 7,464 5,789 7,464 6,264
43,650 43,700 7,476 5,796 7,476 6,276
43,700 43,750 7,489 5,804 7,489 6,289
43,750 43,800 7,501 5,811 7,501 6,301
43,800 43,850 7,514 5,819 7,514 6,314
43,850 43,900 7,526 5,826 7,526 6,326
43,900 43,950 7,539 5,834 7,539 6,339
43,950 44,000 7,551 5,841 7,551 6,351
44,000
44,000 44,050 7,564 5,849 7,564 6,364
44,050 44,100 7,576 5,856 7,576 6,376
44,100 44,150 7,589 5,864 7,589 6,389
44,150 44,200 7,601 5,871 7,601 6,401
44,200 44,250 7,614 5,879 7,614 6,414
44,250 44,300 7,626 5,886 7,626 6,426
44,300 44,350 7,639 5,894 7,639 6,439
44,350 44,400 7,651 5,901 7,651 6,451
44,400 44,450 7,664 5,909 7,664 6,464
44,450 44,500 7,676 5,916 7,676 6,476
44,500 44,550 7,689 5,924 7,689 6,489
44,550 44,600 7,701 5,931 7,701 6,501
44,600 44,650 7,714 5,939 7,714 6,514
44,650 44,700 7,726 5,946 7,726 6,526
44,700 44,750 7,739 5,954 7,739 6,539
44,750 44,800 7,751 5,961 7,751 6,551
44,800 44,850 7,764 5,969 7,764 6,564
44,850 44,900 7,776 5,976 7,776 6,576
44,900 44,950 7,789 5,984 7,789 6,589
44,950 45,000 7,801 5,991 7,801 6,601
45,000
45,000 45,050 7,814 5,999 7,814 6,614
45,050 45,100 7,826 6,006 7,826 6,626
45,100 45,150 7,839 6,014 7,839 6,639
45,150 45,200 7,851 6,021 7,851 6,651
45,200 45,250 7,864 6,029 7,864 6,664
45,250 45,300 7,876 6,036 7,876 6,676
45,300 45,350 7,889 6,044 7,889 6,689
45,350 45,400 7,901 6,051 7,901 6,701
45,400 45,450 7,914 6,059 7,914 6,714
45,450 45,500 7,926 6,066 7,926 6,726
45,500 45,550 7,939 6,074 7,939 6,739
45,550 45,600 7,951 6,081 7,951 6,751
45,600 45,650 7,964 6,089 7,964 6,764
45,650 45,700 7,976 6,096 7,976 6,776
45,700 45,750 7,989 6,104 7,989 6,789
45,750 45,800 8,001 6,111 8,001 6,801
45,800 45,850 8,014 6,119 8,014 6,814
45,850 45,900 8,026 6,126 8,026 6,826
45,900 45,950 8,039 6,134 8,039 6,839
45,950 46,000 8,051 6,141 8,051 6,851
46,000
46,000 46,050 8,064 6,149 8,064 6,864
46,050 46,100 8,076 6,156 8,076 6,876
46,100 46,150 8,089 6,164 8,089 6,889
46,150 46,200 8,101 6,171 8,101 6,901
46,200 46,250 8,114 6,179 8,114 6,914
46,250 46,300 8,126 6,186 8,126 6,926
46,300 46,350 8,139 6,194 8,139 6,939
46,350 46,400 8,151 6,201 8,151 6,951
46,400 46,450 8,164 6,209 8,164 6,964
46,450 46,500 8,176 6,216 8,176 6,976
46,500 46,550 8,189 6,224 8,189 6,989
46,550 46,600 8,201 6,231 8,201 7,001
46,600 46,650 8,214 6,239 8,214 7,014
46,650 46,700 8,226 6,246 8,226 7,026
46,700 46,750 8,239 6,254 8,239 7,039
46,750 46,800 8,251 6,261 8,251 7,051
46,800 46,850 8,264 6,269 8,264 7,064
46,850 46,900 8,276 6,276 8,276 7,076
46,900 46,950 8,289 6,284 8,289 7,089
46,950 47,000 8,301 6,291 8,301 7,101
47,000
47,000 47,050 8,314 6,299 8,314 7,114
47,050 47,100 8,326 6,306 8,326 7,126
47,100 47,150 8,339 6,314 8,339 7,139
47,150 47,200 8,351 6,321 8,351 7,151
47,200 47,250 8,364 6,329 8,364 7,164
47,250 47,300 8,376 6,336 8,376 7,176
47,300 47,350 8,389 6,344 8,389 7,189
47,350 47,400 8,401 6,351 8,401 7,201
47,400 47,450 8,414 6,359 8,414 7,214
47,450 47,500 8,426 6,366 8,426 7,226
47,500 47,550 8,439 6,374 8,439 7,239
47,550 47,600 8,451 6,381 8,451 7,251
47,600 47,650 8,464 6,389 8,464 7,264
47,650 47,700 8,476 6,396 8,476 7,276
47,700 47,750 8,489 6,404 8,489 7,289
47,750 47,800 8,501 6,411 8,501 7,301
47,800 47,850 8,514 6,419 8,514 7,314
47,850 47,900 8,526 6,426 8,526 7,326
47,900 47,950 8,539 6,434 8,539 7,339
47,950 48,000 8,551 6,441 8,551 7,351
48,000
48,000 48,050 8,564 6,449 8,564 7,364
48,050 48,100 8,576 6,456 8,576 7,376
48,100 48,150 8,589 6,464 8,589 7,389
48,150 48,200 8,601 6,471 8,601 7,401
48,200 48,250 8,614 6,479 8,614 7,414
48,250 48,300 8,626 6,486 8,626 7,426
48,300 48,350 8,639 6,494 8,639 7,439
48,350 48,400 8,651 6,501 8,651 7,451
48,400 48,450 8,664 6,509 8,664 7,464
48,450 48,500 8,676 6,516 8,676 7,476
48,500 48,550 8,689 6,524 8,689 7,489
48,550 48,600 8,701 6,531 8,701 7,501
48,600 48,650 8,714 6,539 8,714 7,514
48,650 48,700 8,726 6,546 8,726 7,526
48,700 48,750 8,739 6,554 8,739 7,539
48,750 48,800 8,751 6,561 8,751 7,551
48,800 48,850 8,764 6,569 8,764 7,564
48,850 48,900 8,776 6,576 8,776 7,576
48,900 48,950 8,789 6,584 8,789 7,589
48,950 49,000 8,801 6,591 8,801 7,601
49,000
49,000 49,050 8,814 6,599 8,814 7,614
49,050 49,100 8,826 6,606 8,826 7,626
49,100 49,150 8,839 6,614 8,839 7,639
49,150 49,200 8,851 6,621 8,851 7,651
49,200 49,250 8,864 6,629 8,864 7,664
49,250 49,300 8,876 6,636 8,876 7,676
49,300 49,350 8,889 6,644 8,889 7,689
49,350 49,400 8,901 6,651 8,901 7,701
49,400 49,450 8,914 6,659 8,914 7,714
49,450 49,500 8,926 6,666 8,926 7,726
49,500 49,550 8,939 6,674 8,939 7,739
49,550 49,600 8,951 6,681 8,951 7,751
49,600 49,650 8,964 6,689 8,964 7,764
49,650 49,700 8,976 6,696 8,976 7,776
49,700 49,750 8,989 6,704 8,989 7,789
49,750 49,800 9,001 6,711 9,001 7,801
49,800 49,850 9,014 6,719 9,014 7,814
49,850 49,900 9,026 6,726 9,026 7,826
49,900 49,950 9,039 6,734 9,039 7,839
49,950 50,000 9,051 6,741 9,051 7,851
50,000
50,000 50,050 9,064 6,749 9,064 7,864
50,050 50,100 9,076 6,756 9,076 7,876
50,100 50,150 9,089 6,764 9,089 7,889
50,150 50,200 9,101 6,771 9,101 7,901
50,200 50,250 9,114 6,779 9,114 7,914
50,250 50,300 9,126 6,786 9,126 7,926
50,300 50,350 9,139 6,794 9,139 7,939
50,350 50,400 9,151 6,801 9,151 7,951
50,400 50,450 9,164 6,809 9,164 7,964
50,450 50,500 9,176 6,816 9,176 7,976
50,500 50,550 9,189 6,824 9,189 7,989
50,550 50,600 9,201 6,831 9,201 8,001
50,600 50,650 9,214 6,839 9,214 8,014
50,650 50,700 9,226 6,846 9,226 8,026
50,700 50,750 9,239 6,854 9,239 8,039
50,750 50,800 9,251 6,861 9,251 8,051
50,800 50,850 9,264 6,869 9,264 8,064
50,850 50,900 9,276 6,876 9,276 8,076
50,900 50,950 9,289 6,884 9,289 8,089
50,950 51,000 9,301 6,891 9,301 8,101
51,000
51,000 51,050 9,314 6,899 9,314 8,114
51,050 51,100 9,326 6,906 9,326 8,126
51,100 51,150 9,339 6,914 9,339 8,139
51,150 51,200 9,351 6,921 9,351 8,151
51,200 51,250 9,364 6,929 9,364 8,164
51,250 51,300 9,376 6,936 9,376 8,176
51,300 51,350 9,389 6,944 9,389 8,189
51,350 51,400 9,401 6,951 9,401 8,201
51,400 51,450 9,414 6,959 9,414 8,214
51,450 51,500 9,426 6,966 9,426 8,226
51,500 51,550 9,439 6,974 9,439 8,239
51,550 51,600 9,451 6,981 9,451 8,251
51,600 51,650 9,464 6,989 9,464 8,264
51,650 51,700 9,476 6,996 9,476 8,276
51,700 51,750 9,489 7,004 9,489 8,289
51,750 51,800 9,501 7,011 9,501 8,301
51,800 51,850 9,514 7,019 9,514 8,314
51,850 51,900 9,526 7,026 9,526 8,326
51,900 51,950 9,539 7,034 9,539 8,339
51,950 52,000 9,551 7,041 9,551 8,351
52,000
52,000 52,050 9,564 7,049 9,564 8,364
52,050 52,100 9,576 7,056 9,576 8,376
52,100 52,150 9,589 7,064 9,589 8,389
52,150 52,200 9,601 7,071 9,601 8,401
52,200 52,250 9,614 7,079 9,614 8,414
52,250 52,300 9,626 7,086 9,626 8,426
52,300 52,350 9,639 7,094 9,639 8,439
52,350 52,400 9,651 7,101 9,651 8,451
52,400 52,450 9,664 7,109 9,664 8,464
52,450 52,500 9,676 7,116 9,676 8,476
52,500 52,550 9,689 7,124 9,689 8,489
52,550 52,600 9,701 7,131 9,701 8,501
52,600 52,650 9,714 7,139 9,714 8,514
52,650 52,700 9,726 7,146 9,726 8,526
52,700 52,750 9,739 7,154 9,739 8,539
52,750 52,800 9,751 7,161 9,751 8,551
52,800 52,850 9,764 7,169 9,764 8,564
52,850 52,900 9,776 7,176 9,776 8,576
52,900 52,950 9,789 7,184 9,789 8,589
52,950 53,000 9,801 7,191 9,801 8,601
53,000
53,000 53,050 9,814 7,199 9,814 8,614
53,050 53,100 9,826 7,206 9,826 8,626
53,100 53,150 9,839 7,214 9,839 8,639
53,150 53,200 9,851 7,221 9,851 8,651
53,200 53,250 9,864 7,229 9,864 8,664
53,250 53,300 9,876 7,236 9,876 8,676
53,300 53,350 9,889 7,244 9,889 8,689
53,350 53,400 9,901 7,251 9,901 8,701
53,400 53,450 9,914 7,259 9,914 8,714
53,450 53,500 9,926 7,266 9,926 8,726
53,500 53,550 9,939 7,274 9,939 8,739
53,550 53,600 9,951 7,281 9,951 8,751
53,600 53,650 9,964 7,289 9,964 8,764
53,650 53,700 9,976 7,296 9,976 8,776
53,700 53,750 9,989 7,304 9,989 8,789
53,750 53,800 10,001 7,311 10,001 8,801
53,800 53,850 10,014 7,319 10,014 8,814
53,850 53,900 10,026 7,326 10,026 8,826
53,900 53,950 10,039 7,334 10,039 8,839
53,950 54,000 10,051 7,341 10,051 8,851
54,000
54,000 54,050 10,064 7,349 10,064 8,864
54,050 54,100 10,076 7,356 10,076 8,876
54,100 54,150 10,089 7,364 10,089 8,889
54,150 54,200 10,101 7,371 10,101 8,901
54,200 54,250 10,114 7,379 10,114 8,914
54,250 54,300 10,126 7,386 10,126 8,926
54,300 54,350 10,139 7,394 10,139 8,939
54,350 54,400 10,151 7,401 10,151 8,951
54,400 54,450 10,164 7,409 10,164 8,964
54,450 54,500 10,176 7,416 10,176 8,976
54,500 54,550 10,189 7,424 10,189 8,989
54,550 54,600 10,201 7,431 10,201 9,001
54,600 54,650 10,214 7,439 10,214 9,014
54,650 54,700 10,226 7,446 10,226 9,026
54,700 54,750 10,239 7,454 10,239 9,039
54,750 54,800 10,251 7,461 10,251 9,051
54,800 54,850 10,264 7,469 10,264 9,064
54,850 54,900 10,276 7,476 10,276 9,076
54,900 54,950 10,289 7,484 10,289 9,089
54,950 55,000 10,301 7,491 10,301 9,101
55,000
55,000 55,050 10,314 7,499 10,314 9,114
55,050 55,100 10,326 7,506 10,326 9,126
55,100 55,150 10,339 7,514 10,339 9,139
55,150 55,200 10,351 7,521 10,351 9,151
55,200 55,250 10,364 7,529 10,364 9,164
55,250 55,300 10,376 7,536 10,376 9,176
55,300 55,350 10,389 7,544 10,389 9,189
55,350 55,400 10,401 7,551 10,401 9,201
55,400 55,450 10,414 7,559 10,414 9,214
55,450 55,500 10,426 7,566 10,426 9,226
55,500 55,550 10,439 7,574 10,439 9,239
55,550 55,600 10,451 7,581 10,451 9,251
55,600 55,650 10,464 7,589 10,464 9,264
55,650 55,700 10,476 7,596 10,476 9,276
55,700 55,750 10,489 7,604 10,489 9,289
55,750 55,800 10,501 7,611 10,501 9,301
55,800 55,850 10,514 7,619 10,514 9,314
55,850 55,900 10,526 7,626 10,526 9,326
55,900 55,950 10,539 7,634 10,539 9,339
55,950 56,000 10,551 7,641 10,551 9,351
56,000
56,000 56,050 10,564 7,649 10,564 9,364
56,050 56,100 10,576 7,656 10,576 9,376
56,100 56,150 10,589 7,664 10,589 9,389
56,150 56,200 10,601 7,671 10,601 9,401
56,200 56,250 10,614 7,679 10,614 9,414
56,250 56,300 10,626 7,686 10,626 9,426
56,300 56,350 10,639 7,694 10,639 9,439
56,350 56,400 10,651 7,701 10,651 9,451
56,400 56,450 10,664 7,709 10,664 9,464
56,450 56,500 10,676 7,716 10,676 9,476
56,500 56,550 10,689 7,724 10,689 9,489
56,550 56,600 10,701 7,731 10,701 9,501
56,600 56,650 10,714 7,739 10,714 9,514
56,650 56,700 10,726 7,746 10,726 9,526
56,700 56,750 10,739 7,754 10,739 9,539
56,750 56,800 10,751 7,761 10,751 9,551
56,800 56,850 10,764 7,769 10,764 9,564
56,850 56,900 10,776 7,776 10,776 9,576
56,900 56,950 10,789 7,784 10,789 9,589
56,950 57,000 10,801 7,791 10,801 9,601
57,000
57,000 57,050 10,814 7,799 10,814 9,614
57,050 57,100 10,826 7,806 10,826 9,626
57,100 57,150 10,839 7,814 10,839 9,639
57,150 57,200 10,851 7,821 10,851 9,651
57,200 57,250 10,864 7,829 10,864 9,664
57,250 57,300 10,876 7,836 10,876 9,676
57,300 57,350 10,889 7,844 10,889 9,689
57,350 57,400 10,901 7,851 10,901 9,701
57,400 57,450 10,914 7,859 10,914 9,714
57,450 57,500 10,926 7,866 10,926 9,726
57,500 57,550 10,939 7,874 10,939 9,739
57,550 57,600 10,951 7,881 10,951 9,751
57,600 57,650 10,964 7,889 10,964 9,764
57,650 57,700 10,976 7,896 10,976 9,776
57,700 57,750 10,989 7,904 10,989 9,789
57,750 57,800 11,001 7,911 11,001 9,801
57,800 57,850 11,014 7,919 11,014 9,814
57,850 57,900 11,026 7,926 11,026 9,826
57,900 57,950 11,039 7,934 11,039 9,839
57,950 58,000 11,051 7,941 11,051 9,851
58,000
58,000 58,050 11,064 7,949 11,064 9,864
58,050 58,100 11,076 7,956 11,076 9,876
58,100 58,150 11,089 7,964 11,089 9,889
58,150 58,200 11,101 7,971 11,101 9,901
58,200 58,250 11,114 7,979 11,114 9,914
58,250 58,300 11,126 7,986 11,126 9,926
58,300 58,350 11,139 7,994 11,139 9,939
58,350 58,400 11,151 8,001 11,151 9,951
58,400 58,450 11,164 8,009 11,164 9,964
58,450 58,500 11,176 8,016 11,176 9,976
58,500 58,550 11,189 8,024 11,189 9,989
58,550 58,600 11,201 8,031 11,201 10,001
58,600 58,650 11,214 8,039 11,214 10,014
58,650 58,700 11,226 8,046 11,226 10,026
58,700 58,750 11,239 8,054 11,239 10,039
58,750 58,800 11,251 8,061 11,251 10,051
58,800 58,850 11,264 8,069 11,264 10,064
58,850 58,900 11,276 8,076 11,276 10,076
58,900 58,950 11,289 8,084 11,289 10,089
58,950 59,000 11,301 8,091 11,301 10,101
59,000
59,000 59,050 11,314 8,099 11,314 10,114
59,050 59,100 11,326 8,106 11,326 10,126
59,100 59,150 11,339 8,114 11,339 10,139
59,150 59,200 11,351 8,121 11,351 10,151
59,200 59,250 11,364 8,129 11,364 10,164
59,250 59,300 11,376 8,136 11,376 10,176
59,300 59,350 11,389 8,144 11,389 10,189
59,350 59,400 11,401 8,151 11,401 10,201
59,400 59,450 11,414 8,159 11,414 10,214
59,450 59,500 11,426 8,166 11,426 10,226
59,500 59,550 11,439 8,174 11,439 10,239
59,550 59,600 11,451 8,181 11,451 10,251
59,600 59,650 11,464 8,189 11,464 10,264
59,650 59,700 11,476 8,196 11,476 10,276
59,700 59,750 11,489 8,204 11,489 10,289
59,750 59,800 11,501 8,211 11,501 10,301
59,800 59,850 11,514 8,219 11,514 10,314
59,850 59,900 11,526 8,226 11,526 10,326
59,900 59,950 11,539 8,234 11,539 10,339
59,950 60,000 11,551 8,241 11,551 10,351
60,000
60,000 60,050 11,564 8,249 11,564 10,364
60,050 60,100 11,576 8,256 11,576 10,376
60,100 60,150 11,589 8,264 11,589 10,389
60,150 60,200 11,601 8,271 11,601 10,401
60,200 60,250 11,614 8,279 11,614 10,414
60,250 60,300 11,626 8,286 11,626 10,426
60,300 60,350 11,639 8,294 11,639 10,439
60,350 60,400 11,651 8,301 11,651 10,451
60,400 60,450 11,664 8,309 11,664 10,464
60,450 60,500 11,676 8,316 11,676 10,476
60,500 60,550 11,689 8,324 11,689 10,489
60,550 60,600 11,701 8,331 11,701 10,501
60,600 60,650 11,714 8,339 11,714 10,514
60,650 60,700 11,726 8,346 11,726 10,526
60,700 60,750 11,739 8,354 11,739 10,539
60,750 60,800 11,751 8,361 11,751 10,551
60,800 60,850 11,764 8,369 11,764 10,564
60,850 60,900 11,776 8,376 11,776 10,576
60,900 60,950 11,789 8,384 11,789 10,589
60,950 61,000 11,801 8,391 11,801 10,601
61,000
61,000 61,050 11,814 8,399 11,814 10,614
61,050 61,100 11,826 8,406 11,826 10,626
61,100 61,150 11,839 8,414 11,839 10,639
61,150 61,200 11,851 8,421 11,851 10,651
61,200 61,250 11,864 8,429 11,864 10,664
61,250 61,300 11,876 8,436 11,876 10,676
61,300 61,350 11,889 8,446 11,889 10,689
61,350 61,400 11,901 8,459 11,901 10,701
61,400 61,450 11,914 8,471 11,914 10,714
61,450 61,500 11,926 8,484 11,926 10,726
61,500 61,550 11,939 8,496 11,939 10,739
61,550 61,600 11,951 8,509 11,951 10,751
61,600 61,650 11,964 8,521 11,964 10,764
61,650 61,700 11,976 8,534 11,976 10,776
61,700 61,750 11,989 8,546 11,989 10,789
61,750 61,800 12,001 8,559 12,001 10,801
61,800 61,850 12,014 8,571 12,014 10,814
61,850 61,900 12,026 8,584 12,027 10,826
61,900 61,950 12,039 8,596 12,041 10,839
61,950 62,000 12,051 8,609 12,055 10,851
62,000
62,000 62,050 12,064 8,621 12,069 10,864
62,050 62,100 12,076 8,634 12,083 10,876
62,100 62,150 12,089 8,646 12,097 10,889
62,150 62,200 12,101 8,659 12,111 10,901
62,200 62,250 12,114 8,671 12,125 10,914
62,250 62,300 12,126 8,684 12,139 10,926
62,300 62,350 12,139 8,696 12,153 10,939
62,350 62,400 12,151 8,709 12,167 10,951
62,400 62,450 12,164 8,721 12,181 10,964
62,450 62,500 12,176 8,734 12,195 10,976
62,500 62,550 12,189 8,746 12,209 10,989
62,550 62,600 12,201 8,759 12,223 11,001
62,600 62,650 12,214 8,771 12,237 11,014
62,650 62,700 12,226 8,784 12,251 11,026
62,700 62,750 12,239 8,796 12,265 11,039
62,750 62,800 12,251 8,809 12,279 11,051
62,800 62,850 12,264 8,821 12,293 11,064
62,850 62,900 12,276 8,834 12,307 11,076
62,900 62,950 12,289 8,846 12,321 11,089
62,950 63,000 12,301 8,859 12,335 11,101
63,000
63,000 63,050 12,314 8,871 12,349 11,114
63,050 63,100 12,326 8,884 12,363 11,126
63,100 63,150 12,339 8,896 12,377 11,139
63,150 63,200 12,351 8,909 12,391 11,151
63,200 63,250 12,364 8,921 12,405 11,164
63,250 63,300 12,376 8,934 12,419 11,176
63,300 63,350 12,389 8,946 12,433 11,189
63,350 63,400 12,401 8,959 12,447 11,201
63,400 63,450 12,414 8,971 12,461 11,214
63,450 63,500 12,426 8,984 12,475 11,226
63,500 63,550 12,439 8,996 12,489 11,239
63,550 63,600 12,451 9,009 12,503 11,251
63,600 63,650 12,464 9,021 12,517 11,264
63,650 63,700 12,476 9,034 12,531 11,276
63,700 63,750 12,489 9,046 12,545 11,289
63,750 63,800 12,501 9,059 12,559 11,301
63,800 63,850 12,514 9,071 12,573 11,314
63,850 63,900 12,526 9,084 12,587 11,326
63,900 63,950 12,539 9,096 12,601 11,339
63,950 64,000 12,551 9,109 12,615 11,351
64,000
64,000 64,050 12,564 9,121 12,629 11,364
64,050 64,100 12,576 9,134 12,643 11,376
64,100 64,150 12,589 9,146 12,657 11,389
64,150 64,200 12,601 9,159 12,671 11,401
64,200 64,250 12,614 9,171 12,685 11,414
64,250 64,300 12,626 9,184 12,699 11,426
64,300 64,350 12,639 9,196 12,713 11,439
64,350 64,400 12,651 9,209 12,727 11,451
64,400 64,450 12,664 9,221 12,741 11,464
64,450 64,500 12,676 9,234 12,755 11,476
64,500 64,550 12,689 9,246 12,769 11,489
64,550 64,600 12,701 9,259 12,783 11,501
64,600 64,650 12,714 9,271 12,797 11,514
64,650 64,700 12,726 9,284 12,811 11,526
64,700 64,750 12,739 9,296 12,825 11,539
64,750 64,800 12,751 9,309 12,839 11,551
64,800 64,850 12,764 9,321 12,853 11,564
64,850 64,900 12,776 9,334 12,867 11,576
64,900 64,950 12,789 9,346 12,881 11,589
64,950 65,000 12,801 9,359 12,895 11,601
65,000
65,000 65,050 12,814 9,371 12,909 11,614
65,050 65,100 12,826 9,384 12,923 11,626
65,100 65,150 12,839 9,396 12,937 11,639
65,150 65,200 12,851 9,409 12,951 11,651
65,200 65,250 12,864 9,421 12,965 11,664
65,250 65,300 12,876 9,434 12,979 11,676
65,300 65,350 12,889 9,446 12,993 11,689
65,350 65,400 12,901 9,459 13,007 11,701
65,400 65,450 12,914 9,471 13,021 11,714
65,450 65,500 12,926 9,484 13,035 11,726
65,500 65,550 12,939 9,496 13,049 11,739
65,550 65,600 12,951 9,509 13,063 11,751
65,600 65,650 12,964 9,521 13,077 11,764
65,650 65,700 12,976 9,534 13,091 11,776
65,700 65,750 12,989 9,546 13,105 11,789
65,750 65,800 13,001 9,559 13,119 11,801
65,800 65,850 13,014 9,571 13,133 11,814
65,850 65,900 13,026 9,584 13,147 11,826
65,900 65,950 13,039 9,596 13,161 11,839
65,950 66,000 13,051 9,609 13,175 11,851
66,000
66,000 66,050 13,064 9,621 13,189 11,864
66,050 66,100 13,076 9,634 13,203 11,876
66,100 66,150 13,089 9,646 13,217 11,889
66,150 66,200 13,101 9,659 13,231 11,901
66,200 66,250 13,114 9,671 13,245 11,914
66,250 66,300 13,126 9,684 13,259 11,926
66,300 66,350 13,139 9,696 13,273 11,939
66,350 66,400 13,151 9,709 13,287 11,951
66,400 66,450 13,164 9,721 13,301 11,964
66,450 66,500 13,176 9,734 13,315 11,976
66,500 66,550 13,189 9,746 13,329 11,989
66,550 66,600 13,201 9,759 13,343 12,001
66,600 66,650 13,214 9,771 13,357 12,014
66,650 66,700 13,226 9,784 13,371 12,026
66,700 66,750 13,239 9,796 13,385 12,039
66,750 66,800 13,251 9,809 13,399 12,051
66,800 66,850 13,264 9,821 13,413 12,064
66,850 66,900 13,276 9,834 13,427 12,076
66,900 66,950 13,289 9,846 13,441 12,089
66,950 67,000 13,301 9,859 13,455 12,101
67,000
67,000 67,050 13,314 9,871 13,469 12,114
67,050 67,100 13,326 9,884 13,483 12,126
67,100 67,150 13,339 9,896 13,497 12,139
67,150 67,200 13,351 9,909 13,511 12,151
67,200 67,250 13,364 9,921 13,525 12,164
67,250 67,300 13,376 9,934 13,539 12,176
67,300 67,350 13,389 9,946 13,553 12,189
67,350 67,400 13,401 9,959 13,567 12,201
67,400 67,450 13,414 9,971 13,581 12,214
67,450 67,500 13,426 9,984 13,595 12,226
67,500 67,550 13,439 9,996 13,609 12,239
67,550 67,600 13,451 10,009 13,623 12,251
67,600 67,650 13,464 10,021 13,637 12,264
67,650 67,700 13,476 10,034 13,651 12,276
67,700 67,750 13,489 10,046 13,665 12,289
67,750 67,800 13,501 10,059 13,679 12,301
67,800 67,850 13,514 10,071 13,693 12,314
67,850 67,900 13,526 10,084 13,707 12,326
67,900 67,950 13,539 10,096 13,721 12,339
67,950 68,000 13,551 10,109 13,735 12,351
68,000
68,000 68,050 13,564 10,121 13,749 12,364
68,050 68,100 13,576 10,134 13,763 12,376
68,100 68,150 13,589 10,146 13,777 12,389
68,150 68,200 13,601 10,159 13,791 12,401
68,200 68,250 13,614 10,171 13,805 12,414
68,250 68,300 13,626 10,184 13,819 12,426
68,300 68,350 13,639 10,196 13,833 12,439
68,350 68,400 13,651 10,209 13,847 12,451
68,400 68,450 13,664 10,221 13,861 12,464
68,450 68,500 13,676 10,234 13,875 12,476
68,500 68,550 13,689 10,246 13,889 12,489
68,550 68,600 13,701 10,259 13,903 12,501
68,600 68,650 13,714 10,271 13,917 12,514
68,650 68,700 13,726 10,284 13,931 12,526
68,700 68,750 13,739 10,296 13,945 12,539
68,750 68,800 13,751 10,309 13,959 12,551
68,800 68,850 13,764 10,321 13,973 12,564
68,850 68,900 13,776 10,334 13,987 12,576
68,900 68,950 13,789 10,346 14,001 12,589
68,950 69,000 13,801 10,359 14,015 12,601
69,000
69,000 69,050 13,814 10,371 14,029 12,614
69,050 69,100 13,826 10,384 14,043 12,626
69,100 69,150 13,839 10,396 14,057 12,639
69,150 69,200 13,851 10,409 14,071 12,651
69,200 69,250 13,864 10,421 14,085 12,664
69,250 69,300 13,876 10,434 14,099 12,676
69,300 69,350 13,889 10,446 14,113 12,689
69,350 69,400 13,901 10,459 14,127 12,701
69,400 69,450 13,914 10,471 14,141 12,714
69,450 69,500 13,926 10,484 14,155 12,726
69,500 69,550 13,939 10,496 14,169 12,739
69,550 69,600 13,951 10,509 14,183 12,751
69,600 69,650 13,964 10,521 14,197 12,764
69,650 69,700 13,976 10,534 14,211 12,776
69,700 69,750 13,989 10,546 14,225 12,789
69,750 69,800 14,001 10,559 14,239 12,801
69,800 69,850 14,014 10,571 14,253 12,814
69,850 69,900 14,026 10,584 14,267 12,826
69,900 69,950 14,039 10,596 14,281 12,839
69,950 70,000 14,051 10,609 14,295 12,851
70,000
70,000 70,050 14,064 10,621 14,309 12,864
70,050 70,100 14,076 10,634 14,323 12,876
70,100 70,150 14,089 10,646 14,337 12,889
70,150 70,200 14,101 10,659 14,351 12,901
70,200 70,250 14,114 10,671 14,365 12,914
70,250 70,300 14,126 10,684 14,379 12,926
70,300 70,350 14,139 10,696 14,393 12,939
70,350 70,400 14,151 10,709 14,407 12,951
70,400 70,450 14,164 10,721 14,421 12,964
70,450 70,500 14,176 10,734 14,435 12,976
70,500 70,550 14,189 10,746 14,449 12,989
70,550 70,600 14,201 10,759 14,463 13,001
70,600 70,650 14,214 10,771 14,477 13,014
70,650 70,700 14,226 10,784 14,491 13,026
70,700 70,750 14,239 10,796 14,505 13,039
70,750 70,800 14,251 10,809 14,519 13,051
70,800 70,850 14,264 10,821 14,533 13,064
70,850 70,900 14,276 10,834 14,547 13,076
70,900 70,950 14,289 10,846 14,561 13,089
70,950 71,000 14,301 10,859 14,575 13,101
71,000
71,000 71,050 14,314 10,871 14,589 13,114
71,050 71,100 14,326 10,884 14,603 13,126
71,100 71,150 14,339 10,896 14,617 13,139
71,150 71,200 14,351 10,909 14,631 13,151
71,200 71,250 14,364 10,921 14,645 13,164
71,250 71,300 14,376 10,934 14,659 13,176
71,300 71,350 14,389 10,946 14,673 13,189
71,350 71,400 14,401 10,959 14,687 13,201
71,400 71,450 14,414 10,971 14,701 13,214
71,450 71,500 14,426 10,984 14,715 13,226
71,500 71,550 14,439 10,996 14,729 13,239
71,550 71,600 14,451 11,009 14,743 13,251
71,600 71,650 14,464 11,021 14,757 13,264
71,650 71,700 14,476 11,034 14,771 13,276
71,700 71,750 14,489 11,046 14,785 13,289
71,750 71,800 14,501 11,059 14,799 13,301
71,800 71,850 14,514 11,071 14,813 13,314
71,850 71,900 14,526 11,084 14,827 13,326
71,900 71,950 14,539 11,096 14,841 13,339
71,950 72,000 14,551 11,109 14,855 13,351
72,000
72,000 72,050 14,564 11,121 14,869 13,364
72,050 72,100 14,576 11,134 14,883 13,376
72,100 72,150 14,589 11,146 14,897 13,389
72,150 72,200 14,601 11,159 14,911 13,401
72,200 72,250 14,614 11,171 14,925 13,414
72,250 72,300 14,626 11,184 14,939 13,426
72,300 72,350 14,639 11,196 14,953 13,439
72,350 72,400 14,651 11,209 14,967 13,451
72,400 72,450 14,664 11,221 14,981 13,464
72,450 72,500 14,676 11,234 14,995 13,476
72,500 72,550 14,689 11,246 15,009 13,489
72,550 72,600 14,701 11,259 15,023 13,501
72,600 72,650 14,714 11,271 15,037 13,514
72,650 72,700 14,726 11,284 15,051 13,526
72,700 72,750 14,739 11,296 15,065 13,539
72,750 72,800 14,751 11,309 15,079 13,551
72,800 72,850 14,764 11,321 15,093 13,564
72,850 72,900 14,776 11,334 15,107 13,576
72,900 72,950 14,789 11,346 15,121 13,589
72,950 73,000 14,801 11,359 15,135 13,601
73,000
73,000 73,050 14,814 11,371 15,149 13,614
73,050 73,100 14,826 11,384 15,163 13,626
73,100 73,150 14,839 11,396 15,177 13,639
73,150 73,200 14,851 11,409 15,191 13,651
73,200 73,250 14,864 11,421 15,205 13,664
73,250 73,300 14,876 11,434 15,219 13,676
73,300 73,350 14,889 11,446 15,233 13,689
73,350 73,400 14,901 11,459 15,247 13,701
73,400 73,450 14,914 11,471 15,261 13,714
73,450 73,500 14,926 11,484 15,275 13,726
73,500 73,550 14,939 11,496 15,289 13,739
73,550 73,600 14,951 11,509 15,303 13,751
73,600 73,650 14,964 11,521 15,317 13,764
73,650 73,700 14,976 11,534 15,331 13,776
73,700 73,750 14,989 11,546 15,345 13,789
73,750 73,800 15,001 11,559 15,359 13,801
73,800 73,850 15,014 11,571 15,373 13,814
73,850 73,900 15,026 11,584 15,387 13,826
73,900 73,950 15,039 11,596 15,401 13,839
73,950 74,000 15,051 11,609 15,415 13,851
74,000
74,000 74,050 15,064 11,621 15,429 13,864
74,050 74,100 15,076 11,634 15,443 13,876
74,100 74,150 15,089 11,646 15,457 13,889
74,150 74,200 15,101 11,659 15,471 13,901
74,200 74,250 15,115 11,671 15,485 13,914
74,250 74,300 15,129 11,684 15,499 13,926
74,300 74,350 15,143 11,696 15,513 13,939
74,350 74,400 15,157 11,709 15,527 13,951
74,400 74,450 15,171 11,721 15,541 13,964
74,450 74,500 15,185 11,734 15,555 13,976
74,500 74,550 15,199 11,746 15,569 13,989
74,550 74,600 15,213 11,759 15,583 14,001
74,600 74,650 15,227 11,771 15,597 14,014
74,650 74,700 15,241 11,784 15,611 14,026
74,700 74,750 15,255 11,796 15,625 14,039
74,750 74,800 15,269 11,809 15,639 14,051
74,800 74,850 15,283 11,821 15,653 14,064
74,850 74,900 15,297 11,834 15,667 14,076
74,900 74,950 15,311 11,846 15,681 14,089
74,950 75,000 15,325 11,859 15,695 14,101
75,000
75,000 75,050 15,339 11,871 15,709 14,114
75,050 75,100 15,353 11,884 15,723 14,126
75,100 75,150 15,367 11,896 15,737 14,139
75,150 75,200 15,381 11,909 15,751 14,151
75,200 75,250 15,395 11,921 15,765 14,164
75,250 75,300 15,409 11,934 15,779 14,176
75,300 75,350 15,423 11,946 15,793 14,189
75,350 75,400 15,437 11,959 15,807 14,201
75,400 75,450 15,451 11,971 15,821 14,214
75,450 75,500 15,465 11,984 15,835 14,226
75,500 75,550 15,479 11,996 15,849 14,239
75,550 75,600 15,493 12,009 15,863 14,251
75,600 75,650 15,507 12,021 15,877 14,264
75,650 75,700 15,521 12,034 15,891 14,276
75,700 75,750 15,535 12,046 15,905 14,289
75,750 75,800 15,549 12,059 15,919 14,301
75,800 75,850 15,563 12,071 15,933 14,314
75,850 75,900 15,577 12,084 15,947 14,326
75,900 75,950 15,591 12,096 15,961 14,339
75,950 76,000 15,605 12,109 15,975 14,351
76,000
76,000 76,050 15,619 12,121 15,989 14,364
76,050 76,100 15,633 12,134 16,003 14,376
76,100 76,150 15,647 12,146 16,017 14,389
76,150 76,200 15,661 12,159 16,031 14,401
76,200 76,250 15,675 12,171 16,045 14,414
76,250 76,300 15,689 12,184 16,059 14,426
76,300 76,350 15,703 12,196 16,073 14,439
76,350 76,400 15,717 12,209 16,087 14,451
76,400 76,450 15,731 12,221 16,101 14,464
76,450 76,500 15,745 12,234 16,115 14,476
76,500 76,550 15,759 12,246 16,129 14,489
76,550 76,600 15,773 12,259 16,143 14,501
76,600 76,650 15,787 12,271 16,157 14,514
76,650 76,700 15,801 12,284 16,171 14,526
76,700 76,750 15,815 12,296 16,185 14,539
76,750 76,800 15,829 12,309 16,199 14,551
76,800 76,850 15,843 12,321 16,213 14,564
76,850 76,900 15,857 12,334 16,227 14,576
76,900 76,950 15,871 12,346 16,241 14,589
76,950 77,000 15,885 12,359 16,255 14,601
77,000
77,000 77,050 15,899 12,371 16,269 14,614
77,050 77,100 15,913 12,384 16,283 14,626
77,100 77,150 15,927 12,396 16,297 14,639
77,150 77,200 15,941 12,409 16,311 14,651
77,200 77,250 15,955 12,421 16,325 14,664
77,250 77,300 15,969 12,434 16,339 14,676
77,300 77,350 15,983 12,446 16,353 14,689
77,350 77,400 15,997 12,459 16,367 14,701
77,400 77,450 16,011 12,471 16,381 14,714
77,450 77,500 16,025 12,484 16,395 14,726
77,500 77,550 16,039 12,496 16,409 14,739
77,550 77,600 16,053 12,509 16,423 14,751
77,600 77,650 16,067 12,521 16,437 14,764
77,650 77,700 16,081 12,534 16,451 14,776
77,700 77,750 16,095 12,546 16,465 14,789
77,750 77,800 16,109 12,559 16,479 14,801
77,800 77,850 16,123 12,571 16,493 14,814
77,850 77,900 16,137 12,584 16,507 14,826
77,900 77,950 16,151 12,596 16,521 14,839
77,950 78,000 16,165 12,609 16,535 14,851
78,000
78,000 78,050 16,179 12,621 16,549 14,864
78,050 78,100 16,193 12,634 16,563 14,876
78,100 78,150 16,207 12,646 16,577 14,889
78,150 78,200 16,221 12,659 16,591 14,901
78,200 78,250 16,235 12,671 16,605 14,914
78,250 78,300 16,249 12,684 16,619 14,926
78,300 78,350 16,263 12,696 16,633 14,939
78,350 78,400 16,277 12,709 16,647 14,951
78,400 78,450 16,291 12,721 16,661 14,964
78,450 78,500 16,305 12,734 16,675 14,976
78,500 78,550 16,319 12,746 16,689 14,989
78,550 78,600 16,333 12,759 16,703 15,001
78,600 78,650 16,347 12,771 16,717 15,014
78,650 78,700 16,361 12,784 16,731 15,026
78,700 78,750 16,375 12,796 16,745 15,039
78,750 78,800 16,389 12,809 16,759 15,051
78,800 78,850 16,403 12,821 16,773 15,064
78,850 78,900 16,417 12,834 16,787 15,076
78,900 78,950 16,431 12,846 16,801 15,089
78,950 79,000 16,445 12,859 16,815 15,101
79,000
79,000 79,050 16,459 12,871 16,829 15,114
79,050 79,100 16,473 12,884 16,843 15,126
79,100 79,150 16,487 12,896 16,857 15,139
79,150 79,200 16,501 12,909 16,871 15,151
79,200 79,250 16,515 12,921 16,885 15,164
79,250 79,300 16,529 12,934 16,899 15,176
79,300 79,350 16,543 12,946 16,913 15,189
79,350 79,400 16,557 12,959 16,927 15,201
79,400 79,450 16,571 12,971 16,941 15,214
79,450 79,500 16,585 12,984 16,955 15,226
79,500 79,550 16,599 12,996 16,969 15,239
79,550 79,600 16,613 13,009 16,983 15,251
79,600 79,650 16,627 13,021 16,997 15,264
79,650 79,700 16,641 13,034 17,011 15,276
79,700 79,750 16,655 13,046 17,025 15,289
79,750 79,800 16,669 13,059 17,039 15,301
79,800 79,850 16,683 13,071 17,053 15,314
79,850 79,900 16,697 13,084 17,067 15,326
79,900 79,950 16,711 13,096 17,081 15,339
79,950 80,000 16,725 13,109 17,095 15,351
80,000
80,000 80,050 16,739 13,121 17,109 15,364
80,050 80,100 16,753 13,134 17,123 15,376
80,100 80,150 16,767 13,146 17,137 15,389
80,150 80,200 16,781 13,159 17,151 15,401
80,200 80,250 16,795 13,171 17,165 15,414
80,250 80,300 16,809 13,184 17,179 15,426
80,300 80,350 16,823 13,196 17,193 15,439
80,350 80,400 16,837 13,209 17,207 15,451
80,400 80,450 16,851 13,221 17,221 15,464
80,450 80,500 16,865 13,234 17,235 15,476
80,500 80,550 16,879 13,246 17,249 15,489
80,550 80,600 16,893 13,259 17,263 15,501
80,600 80,650 16,907 13,271 17,277 15,514
80,650 80,700 16,921 13,284 17,291 15,526
80,700 80,750 16,935 13,296 17,305 15,539
80,750 80,800 16,949 13,309 17,319 15,551
80,800 80,850 16,963 13,321 17,333 15,564
80,850 80,900 16,977 13,334 17,347 15,576
80,900 80,950 16,991 13,346 17,361 15,589
80,950 81,000 17,005 13,359 17,375 15,601
81,000
81,000 81,050 17,019 13,371 17,389 15,614
81,050 81,100 17,033 13,384 17,403 15,626
81,100 81,150 17,047 13,396 17,417 15,639
81,150 81,200 17,061 13,409 17,431 15,651
81,200 81,250 17,075 13,421 17,445 15,664
81,250 81,300 17,089 13,434 17,459 15,676
81,300 81,350 17,103 13,446 17,473 15,689
81,350 81,400 17,117 13,459 17,487 15,701
81,400 81,450 17,131 13,471 17,501 15,714
81,450 81,500 17,145 13,484 17,515 15,726
81,500 81,550 17,159 13,496 17,529 15,739
81,550 81,600 17,173 13,509 17,543 15,751
81,600 81,650 17,187 13,521 17,557 15,764
81,650 81,700 17,201 13,534 17,571 15,776
81,700 81,750 17,215 13,546 17,585 15,789
81,750 81,800 17,229 13,559 17,599 15,801
81,800 81,850 17,243 13,571 17,613 15,814
81,850 81,900 17,257 13,584 17,627 15,826
81,900 81,950 17,271 13,596 17,641 15,839
81,950 82,000 17,285 13,609 17,655 15,851
82,000
82,000 82,050 17,299 13,621 17,669 15,864
82,050 82,100 17,313 13,634 17,683 15,876
82,100 82,150 17,327 13,646 17,697 15,889
82,150 82,200 17,341 13,659 17,711 15,901
82,200 82,250 17,355 13,671 17,725 15,914
82,250 82,300 17,369 13,684 17,739 15,926
82,300 82,350 17,383 13,696 17,753 15,939
82,350 82,400 17,397 13,709 17,767 15,951
82,400 82,450 17,411 13,721 17,781 15,964
82,450 82,500 17,425 13,734 17,795 15,976
82,500 82,550 17,439 13,746 17,809 15,989
82,550 82,600 17,453 13,759 17,823 16,001
82,600 82,650 17,467 13,771 17,837 16,014
82,650 82,700 17,481 13,784 17,851 16,026
82,700 82,750 17,495 13,796 17,865 16,039
82,750 82,800 17,509 13,809 17,879 16,051
82,800 82,850 17,523 13,821 17,893 16,064
82,850 82,900 17,537 13,834 17,907 16,076
82,900 82,950 17,551 13,846 17,921 16,089
82,950 83,000 17,565 13,859 17,935 16,101
83,000
83,000 83,050 17,579 13,871 17,949 16,114
83,050 83,100 17,593 13,884 17,963 16,126
83,100 83,150 17,607 13,896 17,977 16,139
83,150 83,200 17,621 13,909 17,991 16,151
83,200 83,250 17,635 13,921 18,005 16,164
83,250 83,300 17,649 13,934 18,019 16,176
83,300 83,350 17,663 13,946 18,033 16,189
83,350 83,400 17,677 13,959 18,047 16,201
83,400 83,450 17,691 13,971 18,061 16,214
83,450 83,500 17,705 13,984 18,075 16,226
83,500 83,550 17,719 13,996 18,089 16,239
83,550 83,600 17,733 14,009 18,103 16,251
83,600 83,650 17,747 14,021 18,117 16,264
83,650 83,700 17,761 14,034 18,131 16,276
83,700 83,750 17,775 14,046 18,145 16,289
83,750 83,800 17,789 14,059 18,159 16,301
83,800 83,850 17,803 14,071 18,173 16,314
83,850 83,900 17,817 14,084 18,187 16,326
83,900 83,950 17,831 14,096 18,201 16,339
83,950 84,000 17,845 14,109 18,215 16,351
84,000
84,000 84,050 17,859 14,121 18,229 16,364
84,050 84,100 17,873 14,134 18,243 16,376
84,100 84,150 17,887 14,146 18,257 16,389
84,150 84,200 17,901 14,159 18,271 16,401
84,200 84,250 17,915 14,171 18,285 16,414
84,250 84,300 17,929 14,184 18,299 16,426
84,300 84,350 17,943 14,196 18,313 16,439
84,350 84,400 17,957 14,209 18,327 16,451
84,400 84,450 17,971 14,221 18,341 16,464
84,450 84,500 17,985 14,234 18,355 16,476
84,500 84,550 17,999 14,246 18,369 16,489
84,550 84,600 18,013 14,259 18,383 16,501
84,600 84,650 18,027 14,271 18,397 16,514
84,650 84,700 18,041 14,284 18,411 16,526
84,700 84,750 18,055 14,296 18,425 16,539
84,750 84,800 18,069 14,309 18,439 16,551
84,800 84,850 18,083 14,321 18,453 16,564
84,850 84,900 18,097 14,334 18,467 16,576
84,900 84,950 18,111 14,346 18,481 16,589
84,950 85,000 18,125 14,359 18,495 16,601
85,000
85,000 85,050 18,139 14,371 18,509 16,614
85,050 85,100 18,153 14,384 18,523 16,626
85,100 85,150 18,167 14,396 18,537 16,639
85,150 85,200 18,181 14,409 18,551 16,651
85,200 85,250 18,195 14,421 18,565 16,664
85,250 85,300 18,209 14,434 18,579 16,676
85,300 85,350 18,223 14,446 18,593 16,689
85,350 85,400 18,237 14,459 18,607 16,701
85,400 85,450 18,251 14,471 18,621 16,714
85,450 85,500 18,265 14,484 18,635 16,726
85,500 85,550 18,279 14,496 18,649 16,739
85,550 85,600 18,293 14,509 18,663 16,751
85,600 85,650 18,307 14,521 18,677 16,764
85,650 85,700 18,321 14,534 18,691 16,776
85,700 85,750 18,335 14,546 18,705 16,789
85,750 85,800 18,349 14,559 18,719 16,801
85,800 85,850 18,363 14,571 18,733 16,814
85,850 85,900 18,377 14,584 18,747 16,826
85,900 85,950 18,391 14,596 18,761 16,839
85,950 86,000 18,405 14,609 18,775 16,851
86,000
86,000 86,050 18,419 14,621 18,789 16,864
86,050 86,100 18,433 14,634 18,803 16,876
86,100 86,150 18,447 14,646 18,817 16,889
86,150 86,200 18,461 14,659 18,831 16,901
86,200 86,250 18,475 14,671 18,845 16,914
86,250 86,300 18,489 14,684 18,859 16,926
86,300 86,350 18,503 14,696 18,873 16,939
86,350 86,400 18,517 14,709 18,887 16,951
86,400 86,450 18,531 14,721 18,901 16,964
86,450 86,500 18,545 14,734 18,915 16,976
86,500 86,550 18,559 14,746 18,929 16,989
86,550 86,600 18,573 14,759 18,943 17,001
86,600 86,650 18,587 14,771 18,957 17,014
86,650 86,700 18,601 14,784 18,971 17,026
86,700 86,750 18,615 14,796 18,985 17,039
86,750 86,800 18,629 14,809 18,999 17,051
86,800 86,850 18,643 14,821 19,013 17,064
86,850 86,900 18,657 14,834 19,027 17,076
86,900 86,950 18,671 14,846 19,041 17,089
86,950 87,000 18,685 14,859 19,055 17,101
87,000
87,000 87,050 18,699 14,871 19,069 17,114
87,050 87,100 18,713 14,884 19,083 17,126
87,100 87,150 18,727 14,896 19,097 17,139
87,150 87,200 18,741 14,909 19,111 17,151
87,200 87,250 18,755 14,921 19,125 17,164
87,250 87,300 18,769 14,934 19,139 17,176
87,300 87,350 18,783 14,946 19,153 17,189
87,350 87,400 18,797 14,959 19,167 17,201
87,400 87,450 18,811 14,971 19,181 17,214
87,450 87,500 18,825 14,984 19,195 17,226
87,500 87,550 18,839 14,996 19,209 17,239
87,550 87,600 18,853 15,009 19,223 17,251
87,600 87,650 18,867 15,021 19,237 17,264
87,650 87,700 18,881 15,034 19,251 17,276
87,700 87,750 18,895 15,046 19,265 17,289
87,750 87,800 18,909 15,059 19,279 17,301
87,800 87,850 18,923 15,071 19,293 17,314
87,850 87,900 18,937 15,084 19,307 17,326
87,900 87,950 18,951 15,096 19,321 17,339
87,950 88,000 18,965 15,109 19,335 17,351
88,000
88,000 88,050 18,979 15,121 19,349 17,364
88,050 88,100 18,993 15,134 19,363 17,376
88,100 88,150 19,007 15,146 19,377 17,389
88,150 88,200 19,021 15,159 19,391 17,401
88,200 88,250 19,035 15,171 19,405 17,414
88,250 88,300 19,049 15,184 19,419 17,426
88,300 88,350 19,063 15,196 19,433 17,439
88,350 88,400 19,077 15,209 19,447 17,451
88,400 88,450 19,091 15,221 19,461 17,464
88,450 88,500 19,105 15,234 19,475 17,476
88,500 88,550 19,119 15,246 19,489 17,489
88,550 88,600 19,133 15,259 19,503 17,501
88,600 88,650 19,147 15,271 19,517 17,514
88,650 88,700 19,161 15,284 19,531 17,526
88,700 88,750 19,175 15,296 19,545 17,539
88,750 88,800 19,189 15,309 19,559 17,551
88,800 88,850 19,203 15,321 19,573 17,564
88,850 88,900 19,217 15,334 19,587 17,576
88,900 88,950 19,231 15,346 19,601 17,589
88,950 89,000 19,245 15,359 19,615 17,601
89,000
89,000 89,050 19,259 15,371 19,629 17,614
89,050 89,100 19,273 15,384 19,643 17,626
89,100 89,150 19,287 15,396 19,657 17,639
89,150 89,200 19,301 15,409 19,671 17,651
89,200 89,250 19,315 15,421 19,685 17,664
89,250 89,300 19,329 15,434 19,699 17,676
89,300 89,350 19,343 15,446 19,713 17,689
89,350 89,400 19,357 15,459 19,727 17,701
89,400 89,450 19,371 15,471 19,741 17,714
89,450 89,500 19,385 15,484 19,755 17,726
89,500 89,550 19,399 15,496 19,769 17,739
89,550 89,600 19,413 15,509 19,783 17,751
89,600 89,650 19,427 15,521 19,797 17,764
89,650 89,700 19,441 15,534 19,811 17,776
89,700 89,750 19,455 15,546 19,825 17,789
89,750 89,800 19,469 15,559 19,839 17,801
89,800 89,850 19,483 15,571 19,853 17,814
89,850 89,900 19,497 15,584 19,867 17,826
89,900 89,950 19,511 15,596 19,881 17,839
89,950 90,000 19,525 15,609 19,895 17,851
90,000
90,000 90,050 19,539 15,621 19,909 17,864
90,050 90,100 19,553 15,634 19,923 17,876
90,100 90,150 19,567 15,646 19,937 17,889
90,150 90,200 19,581 15,659 19,951 17,901
90,200 90,250 19,595 15,671 19,965 17,914
90,250 90,300 19,609 15,684 19,979 17,926
90,300 90,350 19,623 15,696 19,993 17,939
90,350 90,400 19,637 15,709 20,007 17,951
90,400 90,450 19,651 15,721 20,021 17,964
90,450 90,500 19,665 15,734 20,035 17,976
90,500 90,550 19,679 15,746 20,049 17,989
90,550 90,600 19,693 15,759 20,063 18,001
90,600 90,650 19,707 15,771 20,077 18,014
90,650 90,700 19,721 15,784 20,091 18,026
90,700 90,750 19,735 15,796 20,105 18,039
90,750 90,800 19,749 15,809 20,119 18,051
90,800 90,850 19,763 15,821 20,133 18,064
90,850 90,900 19,777 15,834 20,147 18,076
90,900 90,950 19,791 15,846 20,161 18,089
90,950 91,000 19,805 15,859 20,175 18,101
91,000
91,000 91,050 19,819 15,871 20,189 18,114
91,050 91,100 19,833 15,884 20,203 18,126
91,100 91,150 19,847 15,896 20,217 18,139
91,150 91,200 19,861 15,909 20,231 18,151
91,200 91,250 19,875 15,921 20,245 18,164
91,250 91,300 19,889 15,934 20,259 18,176
91,300 91,350 19,903 15,946 20,273 18,189
91,350 91,400 19,917 15,959 20,287 18,201
91,400 91,450 19,931 15,971 20,301 18,214
91,450 91,500 19,945 15,984 20,315 18,226
91,500 91,550 19,959 15,996 20,329 18,239
91,550 91,600 19,973 16,009 20,343 18,251
91,600 91,650 19,987 16,021 20,357 18,264
91,650 91,700 20,001 16,034 20,371 18,276
91,700 91,750 20,015 16,046 20,385 18,289
91,750 91,800 20,029 16,059 20,399 18,301
91,800 91,850 20,043 16,071 20,413 18,314
91,850 91,900 20,057 16,084 20,427 18,326
91,900 91,950 20,071 16,096 20,441 18,339
91,950 92,000 20,085 16,109 20,455 18,351
92,000
92,000 92,050 20,099 16,121 20,469 18,364
92,050 92,100 20,113 16,134 20,483 18,376
92,100 92,150 20,127 16,146 20,497 18,389
92,150 92,200 20,141 16,159 20,511 18,401
92,200 92,250 20,155 16,171 20,525 18,414
92,250 92,300 20,169 16,184 20,539 18,426
92,300 92,350 20,183 16,196 20,553 18,439
92,350 92,400 20,197 16,209 20,567 18,451
92,400 92,450 20,211 16,221 20,581 18,464
92,450 92,500 20,225 16,234 20,595 18,476
92,500 92,550 20,239 16,246 20,609 18,489
92,550 92,600 20,253 16,259 20,623 18,501
92,600 92,650 20,267 16,271 20,637 18,514
92,650 92,700 20,281 16,284 20,651 18,526
92,700 92,750 20,295 16,296 20,665 18,539
92,750 92,800 20,309 16,309 20,679 18,551
92,800 92,850 20,323 16,321 20,693 18,564
92,850 92,900 20,337 16,334 20,707 18,576
92,900 92,950 20,351 16,346 20,721 18,589
92,950 93,000 20,365 16,359 20,735 18,601
93,000
93,000 93,050 20,379 16,371 20,749 18,614
93,050 93,100 20,393 16,384 20,763 18,626
93,100 93,150 20,407 16,396 20,777 18,639
93,150 93,200 20,421 16,409 20,791 18,651
93,200 93,250 20,435 16,421 20,805 18,664
93,250 93,300 20,449 16,434 20,819 18,676
93,300 93,350 20,463 16,446 20,833 18,689
93,350 93,400 20,477 16,459 20,847 18,701
93,400 93,450 20,491 16,471 20,861 18,714
93,450 93,500 20,505 16,484 20,875 18,726
93,500 93,550 20,519 16,496 20,889 18,739
93,550 93,600 20,533 16,509 20,903 18,751
93,600 93,650 20,547 16,521 20,917 18,764
93,650 93,700 20,561 16,534 20,931 18,776
93,700 93,750 20,575 16,546 20,945 18,789
93,750 93,800 20,589 16,559 20,959 18,801
93,800 93,850 20,603 16,571 20,973 18,814
93,850 93,900 20,617 16,584 20,987 18,826
93,900 93,950 20,631 16,596 21,001 18,839
93,950 94,000 20,645 16,609 21,015 18,851
94,000
94,000 94,050 20,659 16,621 21,029 18,864
94,050 94,100 20,673 16,634 21,043 18,876
94,100 94,150 20,687 16,646 21,057 18,889
94,150 94,200 20,701 16,659 21,071 18,901
94,200 94,250 20,715 16,671 21,085 18,914
94,250 94,300 20,729 16,684 21,102 18,926
94,300 94,350 20,743 16,696 21,118 18,939
94,350 94,400 20,757 16,709 21,135 18,951
94,400 94,450 20,771 16,721 21,151 18,964
94,450 94,500 20,785 16,734 21,168 18,976
94,500 94,550 20,799 16,746 21,184 18,989
94,550 94,600 20,813 16,759 21,201 19,001
94,600 94,650 20,827 16,771 21,217 19,014
94,650 94,700 20,841 16,784 21,234 19,026
94,700 94,750 20,855 16,796 21,250 19,039
94,750 94,800 20,869 16,809 21,267 19,051
94,800 94,850 20,883 16,821 21,283 19,064
94,850 94,900 20,897 16,834 21,300 19,076
94,900 94,950 20,911 16,846 21,316 19,089
94,950 95,000 20,925 16,859 21,333 19,101
95,000
95,000 95,050 20,939 16,871 21,349 19,114
95,050 95,100 20,953 16,884 21,366 19,126
95,100 95,150 20,967 16,896 21,382 19,139
95,150 95,200 20,981 16,909 21,399 19,151
95,200 95,250 20,995 16,921 21,415 19,164
95,250 95,300 21,009 16,934 21,432 19,176
95,300 95,350 21,023 16,946 21,448 19,189
95,350 95,400 21,037 16,959 21,465 19,201
95,400 95,450 21,051 16,971 21,481 19,214
95,450 95,500 21,065 16,984 21,498 19,226
95,500 95,550 21,079 16,996 21,514 19,239
95,550 95,600 21,093 17,009 21,531 19,251
95,600 95,650 21,107 17,021 21,547 19,264
95,650 95,700 21,121 17,034 21,564 19,276
95,700 95,750 21,135 17,046 21,580 19,289
95,750 95,800 21,149 17,059 21,597 19,301
95,800 95,850 21,163 17,071 21,613 19,314
95,850 95,900 21,177 17,084 21,630 19,326
95,900 95,950 21,191 17,096 21,646 19,339
95,950 96,000 21,205 17,109 21,663 19,351
96,000
96,000 96,050 21,219 17,121 21,679 19,364
96,050 96,100 21,233 17,134 21,696 19,376
96,100 96,150 21,247 17,146 21,712 19,389
96,150 96,200 21,261 17,159 21,729 19,401
96,200 96,250 21,275 17,171 21,745 19,414
96,250 96,300 21,289 17,184 21,762 19,426
96,300 96,350 21,303 17,196 21,778 19,439
96,350 96,400 21,317 17,209 21,795 19,451
96,400 96,450 21,331 17,221 21,811 19,464
96,450 96,500 21,345 17,234 21,828 19,476
96,500 96,550 21,359 17,246 21,844 19,489
96,550 96,600 21,373 17,259 21,861 19,501
96,600 96,650 21,387 17,271 21,877 19,514
96,650 96,700 21,401 17,284 21,894 19,526
96,700 96,750 21,415 17,296 21,910 19,539
96,750 96,800 21,429 17,309 21,927 19,551
96,800 96,850 21,443 17,321 21,943 19,564
96,850 96,900 21,457 17,334 21,960 19,576
96,900 96,950 21,471 17,346 21,976 19,589
96,950 97,000 21,485 17,359 21,993 19,601
97,000
97,000 97,050 21,499 17,371 22,009 19,614
97,050 97,100 21,513 17,384 22,026 19,626
97,100 97,150 21,527 17,396 22,042 19,639
97,150 97,200 21,541 17,409 22,059 19,651
97,200 97,250 21,555 17,421 22,075 19,664
97,250 97,300 21,569 17,434 22,092 19,676
97,300 97,350 21,583 17,446 22,108 19,689
97,350 97,400 21,597 17,459 22,125 19,701
97,400 97,450 21,611 17,471 22,141 19,714
97,450 97,500 21,625 17,484 22,158 19,726
97,500 97,550 21,639 17,496 22,174 19,739
97,550 97,600 21,653 17,509 22,191 19,751
97,600 97,650 21,667 17,521 22,207 19,764
97,650 97,700 21,681 17,534 22,224 19,776
97,700 97,750 21,695 17,546 22,240 19,789
97,750 97,800 21,709 17,559 22,257 19,801
97,800 97,850 21,723 17,571 22,273 19,814
97,850 97,900 21,737 17,584 22,290 19,826
97,900 97,950 21,751 17,596 22,306 19,839
97,950 98,000 21,765 17,609 22,323 19,851
98,000
98,000 98,050 21,779 17,621 22,339 19,864
98,050 98,100 21,793 17,634 22,356 19,876
98,100 98,150 21,807 17,646 22,372 19,889
98,150 98,200 21,821 17,659 22,389 19,901
98,200 98,250 21,835 17,671 22,405 19,914
98,250 98,300 21,849 17,684 22,422 19,926
98,300 98,350 21,863 17,696 22,438 19,939
98,350 98,400 21,877 17,709 22,455 19,951
98,400 98,450 21,891 17,721 22,471 19,964
98,450 98,500 21,905 17,734 22,488 19,976
98,500 98,550 21,919 17,746 22,504 19,989
98,550 98,600 21,933 17,759 22,521 20,001
98,600 98,650 21,947 17,771 22,537 20,014
98,650 98,700 21,961 17,784 22,554 20,026
98,700 98,750 21,975 17,796 22,570 20,039
98,750 98,800 21,989 17,809 22,587 20,051
98,800 98,850 22,003 17,821 22,603 20,064
98,850 98,900 22,017 17,834 22,620 20,076
98,900 98,950 22,031 17,846 22,636 20,089
98,950 99,000 22,045 17,859 22,653 20,101
99,000
99,000 99,050 22,059 17,871 22,669 20,114
99,050 99,100 22,073 17,884 22,686 20,126
99,100 99,150 22,087 17,896 22,702 20,139
99,150 99,200 22,101 17,909 22,719 20,151
99,200 99,250 22,115 17,921 22,735 20,164
99,250 99,300 22,129 17,934 22,752 20,176
99,300 99,350 22,143 17,946 22,768 20,189
99,350 99,400 22,157 17,959 22,785 20,201
99,400 99,450 22,171 17,971 22,801 20,214
99,450 99,500 22,185 17,984 22,818 20,226
99,500 99,550 22,199 17,996 22,834 20,239
99,550 99,600 22,213 18,009 22,851 20,251
99,600 99,650 22,227 18,021 22,867 20,264
99,650 99,700 22,241 18,034 22,884 20,276
99,700 99,750 22,255 18,046 22,900 20,289
99,750 99,800 22,269 18,059 22,917 20,301
99,800 99,850 22,283 18,071 22,933 20,314
99,850 99,900 22,297 18,084 22,950 20,326
99,900 99,950 22,311 18,096 22,966 20,339
99,950 100,000 22,325 18,109 22,983 20,351
----------------------------------------------------
$100,000
or over —
use
Form 1040X
* This column must also be used by a qualifying
widow(er).
====================================================
If an envelope addressed to "Internal Revenue Service Center" came with this booklet, please use it. If you do not have one or if you moved during the year, mail your return to the Internal Revenue Service Center shown below that applies to you.
Tip: Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over 1/4" thick). Also, include your complete return address.
----------------------------------------------------------------------
THEN use this address if you:
---------------------------------------------
Are not enclosing Are enclosing
a check or a check or
IF you live in... money order... money order...
----------------------------------------------------------------------
Alabama, Delaware, Internal Revenue Internal Revenue
Florida, Georgia, Service Center Service Center
North Carolina, Atlanta, GA Atlanta, GA
Rhode Island, South 39901-0015 39901-0115
Carolina, Virginia
----------------------------------------------------------------------
District of Columbia, Internal Revenue Internal Revenue
Maine, Maryland, Service Center Service Center
Massachusetts, New Andover, MA Andover, MA
Hampshire, New York, 05501-0015 05501-0115
Vermont
----------------------------------------------------------------------
Arkansas, Connecticut, Internal Revenue Internal Revenue
Illinois, Indiana, Service Center Service Center Kansas
Iowa, Michigan, Kansas City, MO City, MO 64999-0115
Missouri, New Jersey, 64999-0015
Ohio, Wisconsin
----------------------------------------------------------------------
Kentucky*, Internal Revenue Internal Revenue
Pennsylvania* Service Center Service Center
Philadelphia, Philadelphia, PA
PA 19255-0015 19255-0115
----------------------------------------------------------------------
Kansas, Louisiana, Internal Revenue Internal Revenue
Mississippi, Oklahoma, Service Center Service Center
Tennessee, Texas, West Austin, TX 73301-0015 Austin, TX 73301-0115
Virginia, APO, FPO
----------------------------------------------------------------------
Alaska, Arizona, Internal Revenue Internal Revenue
California, Colorado, Service Center Service Center
Hawaii, Idaho, Fresno, CA 93888-0015 Fresno, CA 93888-0115
Minnesota, Montana,
Nebraska, Nevada,
New Mexico, North
Dakota, Oregon, South
Dakota, Utah,
Washington, Wyoming
----------------------------------------------------------------------
American Samoa, Internal Revenue Internal Revenue
nonpermanent residents Service Center Service Center
of Guam or the Virgin Austin, TX 73301-0215 Austin, TX 73301-0215
Islands**, Puerto Rico USA USA
(or if excluding
income under Internal
Revenue Code section
933), dual-status
aliens, a foreign
country: U.S.
citizens and those
filing Form 4563
----------------------------------------------------------------------
* If you live in Kentucky or Pennsylvania and file your return after
June 30, 2007, use: Internal Revenue Service Center, Kansas City, MO
64999-0015 (if you are not enclosing a check or money order);
or Internal Revenue Service Center, Kansas City, MO 64999-0115 (if you
are enclosing a check or money order).
** Permanent residents of Guam should use: Department of Revenue and
Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent
residents of the Virgin Islands should use: V.I. Bureau of Internal
Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.
======================================================================