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. See page 8.
Direct Deposit of Refund
You can split the direct deposit of your refund into two or three accounts. See page 8.
Earned Income Credit
You may be eligible for the EIC. See page 8.
Mailing Your Return
You may be mailing your return to a different address this year. See page 8.
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
What is IRS e-file?
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.
How to e-file?
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 may charge a fee for IRS e-file. Fees may 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 the Free File options, visit our Partners Page for partners that offer low-cost filing options at www.irs.gov/efile.
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 send your order for forms, instructions, and publications to the address below and receive a response within 10 days after your request is received.
Internal Revenue Service
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
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 6 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 page 7 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 6 for details.
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.
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 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 for $25 (plus a $5 handling fee). Price is subject to change.
Other ways to get help. See page 22 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 exact whole-dollar amount of your refund. You will also need to know your filing status. 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).
If you cannot find the answer to your question using one of the methods listed on page 5, 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 above.
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: (a) your social security number, date of birth, or personal identification number (PIN) if you have one, and (b) the amount of refund shown on your tax return, your filing status, the "Caller ID Number" shown at the top of any notice you received, the numbers in your street address, or your ZIP code. 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 key pad 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: (a) order tax forms and publications, (b) find out what you owe, (c) determine if we have adjusted your account or received payments you made, (d) request a transcript of your tax return or account, (e) find out where to send your tax return or payment, (f) request more time to pay or set up a monthly installment agreement, and (g) find out if you qualify for innocent spouse relief.
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.
A complete list of topics is on the next page. 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 on the IRS website at www.irs.gov.
All topics are available in Spanish.
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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
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Tip: For details on these and other changes for 2006 and 2007, see Pub. 553.
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 9 on page 18.
If you choose direct deposit of your refund, you may be able to split the refund into two or three accounts. See the instructions for line 12a on page 18.
You may be able to take the EIC if you earned less than $12,120 ($14,120 if married filing jointly). See the instructions for lines 8a and 8b that begin on page 13.
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.
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Were you (or your spouse if filing a joint return) age 65 or older at the end of 2006? If you were born on January 1, 1942, you are considered to be age 65 at the end of 2006.
[] Yes. Use TeleTax topic 351 (see page 6) to find out if you
must file a return. If you do, you must use
Form 1040A or 1040.
[] No. Use Chart A, B, or C on page 9 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 or the credit for federal telephone excise tax paid.
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.
Exception for children under age 18. If you are planning to file a tax 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 6) 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.
Caution: Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most non-resident aliens and dual-status aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law, including tax treaty benefits, and special rules for students and scholars.
File Form 1040EZ 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 below.
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.
However, even if you get an extension, the tax you owe is still due April 16, 2007 (April 17, 2007, if you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia). If you make a payment with your extension request, see the instructions for line 10 on page 18.
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% (more in some cases) of the tax due. 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.
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.
See the back cover.
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.
Chart A—For Most People
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IF your filing status is... THEN file a return if your gross
income* was at least...
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Single $ 8,450
----------------------------------------------------------------------
Married filing jointly** $16,900
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* 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 can
exclude part or all of it).
** 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.
======================================================================
Chart B—For Children and Other Dependents
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income includes wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
TIP: To find out if your parent (or someone else) can claim you as a dependent, use TeleTax topic 354 (see page 6).
You must file a return if any of the following apply.
Chart C—Other Situations When You Must File
You must file a return using Form 1040A or 1040 if any of the following apply for 2006.
You must file a return using Form 1040X if any of the following apply for 2006.
The private delivery service can tell you how to get written proof of the mailing date.
You can use Form 1040EZ if all of the following apply.
Where To Report Certain Items From 2006 Forms W-2, 1098, and 1099
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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 1040EZ, line 7.
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Item and Box in Which It
Form Should Appear Where To Report on Form 1040EZ
----------------------------------------------------------------------
W-2 Wages, tips, other Line 1
compensation (box 1)
Allocated tips (box 8) } See Tip income on page 12
Advance EIC payment }
(box 9) } Must file Form 1040A or 1040
Dependent care benefits
(box 10)
Adoption benefits
(box 12, code T) Must file Form 1040X
Employer contributions to
an Archer MSA (box 12, Must file Form 1040X
code R)
Employer contributions to Must file Form 1040X if
a health savings account required to file Form 8889
(box 12, code W) (see the instructions for
Form 8889)
Income from nonqualified Must file Form 1040X
deferred compensation
plan (box 12, code Z)
----------------------------------------------------------------------
W-2G Gambling winnings (box 1) Must file Form 1040X
----------------------------------------------------------------------
1098-E Student loan interest Must file Form 1040A or 1040
(box 1) to deduct
----------------------------------------------------------------------
1098-T Qualified tuition and Must file Form 1040A or 1040,
related expenses (box 1) but first see the
instructions on Form 1098-T
----------------------------------------------------------------------
1099-C Canceled debt (box 2) Must file Form 1040X if taxable
(see the instructions on
Form 1099-C)
----------------------------------------------------------------------
1099-DIV Dividends and Must file Form 1040A or 1040
distributions
----------------------------------------------------------------------
1099-G Unemployment Line 3. But if you repaid any
compensation (box 1) unemployment compensation in
2006, see the instructions
for line 3 on page 13
----------------------------------------------------------------------
1099-INT Interest income (box 1) Line 2
Interest on U.S. savings See the instructions for line
bonds and Treasury 2 on page 13
obligations (box 3)
Early withdrawal penalty Must file Form 1040A or 1040
(box 2) to deduct
Foreign tax paid (box 6) Must file Form 1040X to deduct
or take a credit for the tax
Tax-exempt interest See the instructions for line
(box 8) 2 on page 13
----------------------------------------------------------------------
1099-LTC Long-term care and Must file Form 1040X if
accelerated death required to file Form 8853
benefits (see the instructions for
Form 8853)
----------------------------------------------------------------------
1099-MISC Miscellaneous income Must file Form 1040X
----------------------------------------------------------------------
1099-OID Original issue discount } See the instructions on
(box 1) } Form 1099-OID
Other periodic interest }
(box 2) }
Early withdrawal penalty Must file Form 1040A or
(box 3) 1040 to deduct
----------------------------------------------------------------------
1099-Q Qualified education Must file Form 1040X
program payments
----------------------------------------------------------------------
1099-R Distributions from Must file Form 1040A or 1040
pensions, annuities,
IRAs, etc.
1099-SA Distributions from HSAs Must file Form 1040X
and MSAs*
----------------------------------------------------------------------
* This includes distributions from Archer and Medicare Advantage MSAs.
======================================================================
If you do not meet all of the requirements, you must use Form 1040A or 1040. Use TeleTax topic 352 (see page 6) to find out which form to use.
Even if you can use Form 1040EZ, it may benefit you to use Form 1040A or 1040 instead. For example, you can claim the head of household filing status (which usually results in a lower tax than single) only on Form 1040A or 1040. Use TeleTax topic 353 (see page 6). Also, you can itemize deductions only on Form 1040. It would benefit you to itemize deductions if they total more than your standard deduction, which is $5,150 for most single people and $10,300 for most married people filing a joint return. Use TeleTax topic 501 (see page 6). But if someone can claim you (or your spouse if married) as a dependent, your standard deduction is the amount entered on line E of the worksheet on page 2 of Form 1040EZ.
Nonresident aliens. If you were a nonresident alien at any time in 2006, your filing status must be married filing jointly to use Form 1040EZ. If your filing status is not married filing jointly, you may have to use Form 1040NR or 1040NR-EZ. Specific rules apply to determine if you were a nonresident or resident alien. See Pub. 519 for details, including the rules for students and scholars who are aliens.
You can use this filing status if any of the following was true on December 31, 2006.
You can use this filing status 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 21.
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 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.
If the address on your peel-off label is not your current address, cross out your 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.
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. If you received a peel-off label, cross out your former name and print your new name.
Print the information in the spaces provided.
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.
Enter your P.O. box number only if your post office does not deliver mail to your home.
Print 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.
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 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 21 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, he or she 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 may also have $3 go to the fund. If you check a box, your tax or refund will not change.
You can round off cents to whole dollars on your return. 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 1040EZ, line 1, 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 file Form 1040EZ or 1040A, or did you use TeleFile?
[] Yes. None of your refund is taxable.
[] No. You may have ot report part or all of the refund as
income on Form 1040X for 2006. For details, use
TeleTax topic 405 (see page 6).
You should receive a Form SSA-1099 or Form RRB-1099. These forms will show the total social security and equivalent railroad retirement benefits paid to you in 2006 and the amount of any benefits you repaid in 2006. Use the worksheet below to see if any of your benefits are taxable. If they are, you must use Form 1040A or 1040. For more details, see Pub. 915.
Worksheet To See if Any of Your Social Security Benefits Are Taxable
Keep for Your Records
---------------------------------------------------------------------
Before you begin: If you are filing a joint return, be sure to
include any amounts your spouse received when
entering amounts on lines 1, 3, and 4 below.
---------------------------------------------------------------------
1. Enter the amount from box 5 of all
your Forms SSA-1099 and
Forms RRB-1099 1. _______
2. Is the amount on line 1 more than
zero?
[] No. STOP None of your social security
benefits are taxable.
[] Yes. Enter one-half of line 1 2. _______
3. Enter your total wages, salaries, tips, etc.,
from Form(s) W-2. Also, include any taxable
unemployment compensation and Alaska Permanent
Fund dividends you received (see the
instructions for line 3 on page 13) 3. _______
4. Enter your total interest income, including
any tax-exempt interest 4. _______
5. Add lines 2, 3, and 4 5. _______
6. If you are:
• Single, enter $25,000 }
• Married filing jointly, } 6. _______
enter $32,000 }
7. Is the amount on line 6 less than the
amount on line 5?
[] No. None of your social security benefits are
taxable this year. You can use Form 1040EZ.
Do not list your benefits as income.
[] Yes. STOP Some of your benefits are taxable
this year. You must use Form 1040A or 1040.
---------------------------------------------------------------------
Enter the total of your wages, salaries, and tips. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown on their Form(s) W-2 in box 1. But the following types of income must also be included in the total on line 1.
Caution: You must use Form 1040A or 1040 if you received dependent care benefits for 2006. You must use Form 1040 if you received employer-provided adoption benefits for 2006.
If you do not get a Form W-2 from your employer by January 31, 2007, use TeleTax topic 154 (see page 6) to find out what to do. Even if you do not get a Form W-2, you must still report your earnings on line 1. 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. Report all of your taxable interest income on line 2 even if you did not receive a Form 1099-INT or 1099-OID.
Include taxable interest from banks, savings and loan associations, money market certificates, credit unions, savings bonds, etc. If interest was credited in 2006 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution, you may be able to exclude part or all of that interest from your 2006 income. But you must use Form 1040A or 1040 to do so. See Pub. 550 for details.
If you cashed series EE or I U.S. savings bonds in 2006 that were issued after 1989 and you paid certain higher education expenses during the year, you may be able to exclude from income part or all of the interest on those bonds. But you must use Form 8815 and Form 1040A or 1040 to do so.
You must use Form 1040A or 1040 if either of the following applies.
If you received tax-exempt interest, such as from municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest should be included in box 8 of Form 1099-INT. Enter "TEI" and the amount in the space to the left of line 2. Do not add tax-exempt interest in the total on line 2.
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 3. Also, enter "Repaid" and the amount you repaid in the space to the left of line 3. 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 3. But you cannot use Form 1040EZ for a child who was under age 18 at the end of 2006 if the child's dividends are more than $1,700. Instead, you must file Form 8615 and Form 1040A or 1040 for the child. You must also use Form 8615 and Form 1040A or 1040 for the child if the child's dividends and taxable interest (line 2) total more than $1,700. 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.
Enter the total amount of federal income tax withheld. This should be shown on your 2006 Form(s) W-2 in box 2.
If you received a 2006 Form 1099-INT, 1099-G, or 1099-OID showing federal income tax withheld, include the tax withheld in the total on line 7. This tax should be shown in box 4 of these forms.
If federal income tax was withheld from your Alaska Permanent Fund dividends, include the tax withheld in the total on line 7.
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.
Note. If you have a qualifying child (see page 14), you may be able to take the credit, but you must use Schedule EIC and Form 1040A or 1040 to do so. For details, see Pub. 596.
Tip: Special rules may apply for people who had to relocate because of Hurricane Katrina, Rita, or Wilma. For details, see Pub. 4492.
To Take the EIC:
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 15. You may also have to pay penalties.
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Step 1: All Filers
1. Is the amount on Form 1040EZ, line 4, less than $12,120
($14,120 if married filing jointly)?
[] Yes. Continue [] No. STOP
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 15)?
[] Yes. Go to question [] No. STOP
3. You cannot take the credit.
Enter "No" in the space to
the left of line 8a.
-----------------------------------------------------------------
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 15
before you answer.
[] Yes. Continue [] No. STOP
You cannot take the credit.
Enter "No" in the space to
the left of line 8a.
----------------------------------------------------------------
6. Look at the qualifying child conditions below. Could you, or
your spouse if filing a joint return, be a qualifying child of
another person in 2006?
[] Yes. STOP [] No. Go to Step 2
You cannot take the on this page.
credit. Enter "No"
in the space to the
left of line 8a.
---------------------------------------------------------------------
A qualifying child for the EIC is a child who is a...
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 15)
or
Any age and permanently and totally disabled (see page 15)
---------------------------------------------------------------------
AND
who...
Either lived with another person in the United States for more than
half of 2006 or was born or died in 2006 and that person's home was
the child's home for the entire time the child was alive in 2006.
---------------------------------------------------------------------
Caution: Special rules apply if the child was married or also meets
the conditions to be a qualifying child of another person (other than
your spouse if filing a joint return). For details, use TeleTax topic
601 (see page 6) or see Pub. 596.
---------------------------------------------------------------------
Step 2: Earned Income
1. Figure earned income:
Form 1040EZ, line 1 __________
Subtract, if included in line 1, 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" in }
the space to the left of line 1 on }
Form 1040EZ). }
}
• 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 in the space to the left of }
line 1 on Form 1040EZ). This }
amount may be shown on your }
Form W-2 in box 11. If you }
received such an amount but box 11 }
is blank, 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 1040EZ, line 8b.
See Combat pay, nontaxable on
page 15. + ___________
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. Is your earned income less than $12,120 ($14,120 if married
filing jointly)?
[] Yes. Go to Step 3. [] No. STOP
You cannot take the credit.
---------------------------------------------------------------------
Step 3: 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 16.
on page 15.
---------------------------------------------------------------------
(listed in alphabetical order)
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 Form(s) W-2, box 12, 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:
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:
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.
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.
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 11. If you will not have an SSN by the date your return is due, see What if You Cannot File on Time? on page 8.
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 a 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 can count as an asset (or resource) and affect your eligibility.
Earned Income Credit (EIC) Worksheet—Lines 8a and 8b
Keep for Your Records
---------------------------------------------------------------------
Part 1: 1. Enter your earned income from Step
All Filers 2 on page 14. 1 ____
---------------------------------------------
2. Look up the amount on line 1 above
in the EIC Table on page 17 to
find the credit. Be sure you use
the correct column for your filing
status. Enter the credit here. 2 ____
If line 2 is zero, STOP You cannot
take the credit. Enter "No" in the
space to the left of line 8a.
---------------------------------------------
3. Enter the amount from Form 1040EZ,
line 4. 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. Is the amount on line 3 less than
Filers Who $6,750 ($8,750 if married filing
Answered jointly)?
"No" on
Line 4 [] 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 page 17
to find the credit. Be sure you
use the correct column for your
filing status. 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 Enter
Earned this
Income amount
Credit on Form
1040EZ,
line
8a.
-------------------------------------------
Caution: If your EIC for a year after 1996
was reduced or disallowed, see
page 15 to find out if you must
file Form 8862 to take the credit
for 2006.
---------------------------------------------------------------------
Caution. This is not a tax table.
-------------------------------------
If the amount you And your filing
are looking up from status is—
the worksheet is—
-------------------------------------
At But Single Married
least less filing
than jointly
Your credit is—
-------------------------------------
$1 $50 $2 $2
50 100 6 6
100 150 10 10
150 200 13 13
200 250 17 17
250 300 21 21
300 350 25 25
350 400 29 29
400 450 33 33
450 500 36 36
500 550 40 40
550 600 44 44
600 650 48 48
650 700 52 52
700 750 55 55
750 800 59 59
800 850 63 63
850 900 67 67
900 950 71 71
950 1,000 75 75
1,000 1,050 78 78
1,050 1,100 82 82
1,100 1,150 86 86
1,150 1,200 90 90
1,200 1,250 94 94
1,250 1,300 98 98
1,300 1,350 101 101
1,350 1,400 105 105
1,400 1,450 109 109
1,450 1,500 113 113
1,500 1,550 117 117
1,550 1,600 120 120
1,600 1,650 124 124
1,650 1,700 128 128
1,700 1,750 132 132
1,750 1,800 136 136
1,800 1,850 140 140
1,850 1,900 143 143
1,900 1,950 147 147
1,950 2,000 151 151
2,000 2,050 155 155
2,050 2,100 159 159
2,100 2,150 163 163
2,150 2,200 166 166
2,200 2,250 170 170
2,250 2,300 174 174
2,300 2,350 178 178
2,350 2,400 182 182
2,400 2,450 186 186
2,450 2,500 189 189
2,500 2,550 193 193
2,550 2,600 197 197
2,600 2,650 201 201
2,650 2,700 205 205
2,700 2,750 208 208
2,750 2,800 212 212
2,800 2,850 216 216
2,850 2,900 220 220
2,900 2,950 224 224
2,950 3,000 228 228
3,000 3,050 231 231
3,050 3,100 235 235
3,100 3,150 239 239
3,150 3,200 243 243
3,200 3,250 247 247
3,250 3,300 251 251
3,300 3,350 254 254
3,350 3,400 258 258
3,400 3,450 262 262
3,450 3,500 266 266
3,500 3,550 270 270
3,550 3,600 273 273
3,600 3,650 277 277
3,650 3,700 281 281
3,700 3,750 285 285
3,750 3,800 289 289
3,800 3,850 293 293
3,850 3,900 296 296
3,900 3,950 300 300
3,950 4,000 304 304
4,000 4,050 308 308
4,050 4,100 312 312
4,100 4,150 316 316
4,150 4,200 319 319
4,200 4,250 323 323
4,250 4,300 327 327
4,300 4,350 331 331
4,350 4,400 335 335
4,400 4,450 339 339
4,450 4,500 342 342
4,500 4,550 346 346
4,550 4,600 350 350
4,600 4,650 354 354
4,650 4,700 358 358
4,700 4,750 361 361
4,750 4,800 365 365
4,800 4,850 369 369
4,850 4,900 373 373
4,900 4,950 377 377
4,950 5,000 381 381
5,000 5,050 384 384
5,050 5,100 388 388
5,100 5,150 392 392
5,150 5,200 396 396
5,200 5,250 400 400
5,250 5,300 404 404
5,300 5,350 407 407
5,350 5,400 412 412
5,400 5,450 412 412
5,450 5,500 412 412
5,500 5,550 412 412
5,550 5,600 412 412
5,600 5,650 412 412
5,650 5,700 412 412
5,700 5,750 412 412
5,750 5,800 412 412
5,800 5,850 412 412
5,850 5,900 412 412
5,900 5,950 412 412
5,950 6,000 412 412
6,000 6,050 412 412
6,050 6,100 412 412
6,100 6,150 412 412
6,150 6,200 412 412
6,200 6,250 412 412
6,250 6,300 412 412
6,300 6,350 412 412
6,350 6,400 412 412
6,400 6,450 412 412
6,450 6,500 412 412
6,500 6,550 412 412
6,550 6,600 412 412
6,600 6,650 412 412
6,650 6,700 412 412
6,700 6,750 412 412
6,750 6,800 409 412
6,800 6,850 405 412
6,850 6,900 401 412
6,900 6,950 397 412
6,950 7,000 394 412
7,000 7,050 390 412
7,050 7,100 386 412
7,100 7,150 382 412
7,150 7,200 378 412
7,200 7,250 374 412
7,250 7,300 371 412
7,300 7,350 367 412
7,350 7,400 363 412
7,400 7,450 359 412
7,450 7,500 355 412
7,500 7,550 352 412
7,550 7,600 348 412
7,600 7,650 344 412
7,650 7,700 340 412
7,700 7,750 336 412
7,750 7,800 332 412
7,800 7,850 329 412
7,850 7,900 325 412
7,900 7,950 321 412
7,950 8,000 317 412
8,000 8,050 313 412
8,050 8,100 309 412
8,100 8,150 306 412
8,150 8,200 302 412
8,200 8,250 298 412
8,250 8,300 294 412
8,300 8,350 290 412
8,350 8,400 286 412
8,400 8,450 283 412
8,450 8,500 279 412
8,500 8,550 275 412
8,550 8,600 271 412
8,600 8,650 267 412
8,650 8,700 264 412
8,700 8,750 260 412
8,750 8,800 256 409
8,800 8,850 252 405
8,850 8,900 248 401
8,900 8,950 244 397
8,950 9,000 241 394
9,000 9,050 237 390
9,050 9,100 233 386
9,100 9,150 229 382
9,150 9,200 225 378
9,200 9,250 221 374
9,250 9,300 218 371
9,300 9,350 214 367
9,350 9,400 210 363
9,400 9,450 206 359
9,450 9,500 202 355
9,500 9,550 199 352
9,550 9,600 195 348
9,600 9,650 191 344
9,650 9,700 187 340
9,700 9,750 183 336
9,750 9,800 179 332
9,800 9,850 176 329
9,850 9,900 172 325
9,900 9,950 168 321
9,950 10,000 164 317
10,000 10,050 160 313
10,050 10,100 156 309
10,100 10,150 153 306
10,150 10,200 149 302
10,200 10,250 145 298
10,250 10,300 141 294
10,300 10,350 137 290
10,350 10,400 133 286
10,400 10,450 130 283
10,450 10,500 126 279
10,500 10,550 122 275
10,550 10,600 118 271
10,600 10,650 114 267
10,650 10,700 111 264
10,700 10,750 107 260
10,750 10,800 103 256
10,800 10,850 99 252
10,850 10,900 95 248
10,900 10,950 91 244
10,950 11,000 88 241
11,000 11,050 84 237
11,050 11,100 80 233
11,100 11,150 76 229
11,150 11,200 72 225
11,200 11,250 68 221
11,250 11,300 65 218
11,300 11,350 61 214
11,350 11,400 57 210
11,400 11,450 53 206
11,450 11,500 49 202
11,500 11,550 46 199
11,550 11,600 42 195
11,600 11,650 38 191
11,650 11,700 34 187
11,700 11,750 30 183
11,750 11,800 26 179
11,800 11,850 23 176
11,850 11,900 19 172
11,900 11,950 15 168
11,950 12,000 11 164
12,000 12,050 7 160
12,050 12,100 3 156
12,100 12,150 * 153
12,150 12,200 0 149
12,200 12,250 0 145
12,250 12,300 0 141
12,300 12,350 0 137
12,350 12,400 0 133
12,400 12,450 0 130
12,450 12,500 0 126
12,500 12,550 0 122
12,550 12,600 0 118
12,600 12,650 0 114
12,650 12,700 0 111
12,700 12,750 0 107
12,750 12,800 0 103
12,800 12,850 0 99
12,850 12,900 0 95
12,900 12,950 0 91
12,950 13,000 0 88
13,000 13,050 0 84
13,050 13,100 0 80
13,100 13,150 0 76
13,150 13,200 0 72
13,200 13,250 0 68
13,250 13,300 0 65
13,300 13,350 0 61
13,350 13,400 0 57
13,400 13,450 0 53
13,450 13,500 0 49
13,500 13,550 0 46
13,550 13,600 0 42
13,600 13,650 0 38
13,650 13,700 0 34
13,700 13,750 0 30
13,750 13,800 0 26
13,800 13,850 0 23
13,850 13,900 0 19
13,900 13,950 0 15
13,950 14,000 0 11
14,000 14,050 0 7
14,050 14,100 0 3
14,100 14,120 0 1
14,120 or more 0 0
-------------------------------------
* If the amount you are looking up
from the worksheet is at least
$12,100 but less than $12,120, your
credit is $1. Otherwise, you cannot
take the credit.
=====================================
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 is determined as follows:
The standard amounts include both the tax paid and interest owed on that tax.
Caution: If you do not meet any of the above conditions, you cannot request the standard amount. However, 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.
Add lines 7, 8a, and 9. Enter the total on line 10.
Amount paid with extension of time to file. If you filed Form 4868 to get an automatic extension of time to file, include in the total on line 10 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 10 the convenience fee you were charged. To the left of line 10, enter "Form 4868" and show the amount paid.
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 that starts on page 24.
If line 12a is under $1, we will send the refund only if you request it when you file your return. 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 6 for details.
Tip: If your refund 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 21.
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 refund on line 12a 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(ies) you owe the debt to.
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 refund on line 12a may be used (offset) to pay the past-due amount. But your part of the refund may be refunded to you if certain conditions apply and you complete Form 8379. For details, use TeleTax topic 203 (see page 6) 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 into your checking or savings account.
If you want us to directly deposit the amount shown on line 12a into your checking or savings account 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 into your account, do not check the box on line 12a. Draw a line through the boxes on lines 12b and 12d.
Caution: The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to make sure your direct deposit will be accepted and to get the correct routing and account numbers.
If you file a joint return and check the box on line 12a and attach Form 8888 or fill in lines 12b through 12d, you are allowing your spouse to receive the refund on your behalf. This appointment cannot be changed later.
If the direct deposit to your account is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.
Line 12b. 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 below, 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 12b.
Line 12d. 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 below, the account number is 20202086. Do not include the check number.
Caution: Some financial institutions will not allow a joint refund to be deposited into 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 12b Through 12d.]
Caution: The routing and account numbers may be in different places on your check.
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 13 is under $1.
You can pay by check, money order, or credit card.
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" or the full amount when you file. Do not attach the payment to your return. Do not send cash. Write "2006 Form 1040EZ" 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 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 on this page 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 on this page. If you pay by credit card before filing your return, enter on page 1 of Form 1040EZ 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 increase 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 21.
Installment payments. If you cannot pay the full amount shown on line 13 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 have to pay a penalty if line 13 is at least $1,000 and it is more than 10% of the tax shown on your return. The "tax shown on your return" is the amount on line 11 minus the amount on line 8a. You may choose to have the IRS figure the penalty for you. If you owe a penalty, the IRS will send you a bill. However, if you want to figure the penalty yourself on Form 2210, you must file Form 1040A or 1040 to do so.
The penalty may be waived under certain conditions. See Pub. 505 for details.
Exceptions to the penalty. 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.
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 want to revoke the authorization before it ends, see Pub. 947.
Form 1040EZ 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 21.
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 can have questions about items on your return, such as the earned income credit. 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 can 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.
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). AGI is the amount shown on your 2005 Form 1040X, line 38; Form 1040A, line 21; or Form 1040EZ, line 4. If you do not have your 2005 income tax return, call the IRS at 1-800-829-1040 to get a free transcript of your 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.
For more details, visit www.irs.gov/efile and click on "e-file for Individual Taxpayers."
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.
Sign electronically and file a completely paperless return. If you use a paid preparer, ask to sign your return electronically!
How to avoid common mistakes. Mistakes can 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.
Income tax withholding and estimated tax payments for 2007. If the amount you owe or your refund 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. See Pub. 505 for more details.
How long should you keep your tax return? 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. See Pub. 552 for details.
How do you amend your tax return? Use 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 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.
Tip: You may be able to deduct this gift on your 2007 tax return.
How do you get a copy of your tax return? If you need a copy of your tax return, 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 6 for the number.
Parent of a kidnapped child. The parent of a child who is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member may be able to take the child into account in determining his or her eligibility for the head of household or qualifying widow(er) filing status, deduction for dependents, child tax credit, and the earned income credit (EIC). For details, use TeleTax topic 357 (see page 6) or see Pub. 501 (Pub. 596 for the EIC).
Do both the name and social security number (SSN) on your tax forms agree with your social security card? If not, your exemption(s) and any earned income credit may be 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 name or SSN, 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 the 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."
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, the processing of the return may be delayed.
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 6) 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 6 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 return. Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions that 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 6 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.
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), which require you to 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. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third party designee. You also do not have to provide your daytime phone number.
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 give false information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, credits, or deductions 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 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 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 Where Do You File? on 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 above.
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.
=====================================================================
Example. Mr. Brown is single. His taxable income on line 6 of Form 1040EZ is $26,250. First, he finds the $26,250-26,300 income line. Next, he finds the "Single" column and reads down the column. The amount shown where the income line and filing status column meet is $3,564. This is the tax amount he should enter on line 11 of Form 1040EZ.
-----------------------------------
At But Single Married
least less filing
than jointly
Your tax is—
26,200 26,250 3,556 3,179
26,250 26,300 3,564 3,186
26,300 26,350 3,571 3,194
26,350 26,400 3,579 3,201
-----------------------------------
-----------------------------------
If Form 1040EZ,
line 6 is— And your are—
-----------------------------------
At But Single Married
least less filing
than jointly
Your tax is—
-----------------------------------
0 5 0 0
5 15 1 1
15 25 2 2
25 50 4 4
50 75 6 6
75 100 9 9
100 125 11 11
125 150 14 14
150 175 16 16
175 200 19 19
200 225 21 21
225 250 24 24
250 275 26 26
275 300 29 29
300 325 31 31
325 350 34 34
350 375 36 36
375 400 39 39
400 425 41 41
425 450 44 44
450 475 46 46
475 500 49 49
500 525 51 51
525 550 54 54
550 575 56 56
575 600 59 59
600 625 61 61
625 650 64 64
650 675 66 66
675 700 69 69
700 725 71 71
725 750 74 74
750 775 76 76
775 800 79 79
800 825 81 81
825 850 84 84
850 875 86 86
875 900 89 89
900 925 91 91
925 950 94 94
950 975 96 96
975 1,000 99 99
1,000
1,000 1,025 101 101
1,025 1,050 104 104
1,050 1,075 106 106
1,075 1,100 109 109
1,100 1,125 111 111
1,125 1,150 114 114
1,150 1,175 116 116
1,175 1,200 119 119
1,200 1,225 121 121
1,225 1,250 124 124
1,250 1,275 126 126
1,275 1,300 129 129
1,300 1,325 131 131
1,325 1,350 134 134
1,350 1,375 136 136
1,375 1,400 139 139
1,400 1,425 141 141
1,425 1,450 144 144
1,450 1,475 146 146
1,475 1,500 149 149
1,500 1,525 151 151
1,525 1,550 154 154
1,550 1,575 156 156
1,575 1,600 159 159
1,600 1,625 161 161
1,625 1,650 164 164
1,650 1,675 166 166
1,675 1,700 169 169
1,700 1,725 171 171
1,725 1,750 174 174
1,750 1,775 176 176
1,775 1,800 179 179
1,800 1,825 181 181
1,825 1,850 184 184
1,850 1,875 186 186
1,875 1,900 189 189
1,900 1,925 191 191
1,925 1,950 194 194
1,950 1,975 196 196
1,975 2,000 199 199
2,000
2,000 2,025 201 201
2,025 2,050 204 204
2,050 2,075 206 206
2,075 2,100 209 209
2,100 2,125 211 211
2,125 2,150 214 214
2,150 2,175 216 216
2,175 2,200 219 219
2,200 2,225 221 221
2,225 2,250 224 224
2,250 2,275 226 226
2,275 2,300 229 229
2,300 2,325 231 231
2,325 2,350 234 234
2,350 2,375 236 236
2,375 2,400 239 239
2,400 2,425 241 241
2,425 2,450 244 244
2,450 2,475 246 246
2,475 2,500 249 249
2,500 2,525 251 251
2,525 2,550 254 254
2,550 2,575 256 256
2,575 2,600 259 259
2,600 2,625 261 261
2,625 2,650 264 264
2,650 2,675 266 266
2,675 2,700 269 269
2,700 2,725 271 271
2,725 2,750 274 274
2,750 2,775 276 276
2,775 2,800 279 279
2,800 2,825 281 281
2,825 2,850 284 284
2,850 2,875 286 286
2,875 2,900 289 289
2,900 2,925 291 291
2,925 2,950 294 294
2,950 2,975 296 296
2,975 3,000 299 299
3,000
3,000 3,050 303 303
3,050 3,100 308 308
3,100 3,150 313 313
3,150 3,200 318 318
3,200 3,250 323 323
3,250 3,300 328 328
3,300 3,350 333 333
3,350 3,400 338 338
3,400 3,450 343 343
3,450 3,500 348 348
3,500 3,550 353 353
3,550 3,600 358 358
3,600 3,650 363 363
3,650 3,700 368 368
3,700 3,750 373 373
3,750 3,800 378 378
3,800 3,850 383 383
3,850 3,900 388 388
3,900 3,950 393 393
3,950 4,000 398 398
4,000
4,000 4,050 403 403
4,050 4,100 408 408
4,100 4,150 413 413
4,150 4,200 418 418
4,200 4,250 423 423
4,250 4,300 428 428
4,300 4,350 433 433
4,350 4,400 438 438
4,400 4,450 443 443
4,450 4,500 448 448
4,500 4,550 453 453
4,550 4,600 458 458
4,600 4,650 463 463
4,650 4,700 468 468
4,700 4,750 473 473
4,750 4,800 478 478
4,800 4,850 483 483
4,850 4,900 488 488
4,900 4,950 493 493
4,950 5,000 498 498
5,000
5,000 5,050 503 503
5,050 5,100 508 508
5,100 5,150 513 513
5,150 5,200 518 518
5,200 5,250 523 523
5,250 5,300 528 528
5,300 5,350 533 533
5,350 5,400 538 538
5,400 5,450 543 543
5,450 5,500 548 548
5,500 5,550 553 553
5,550 5,600 558 558
5,600 5,650 563 563
5,650 5,700 568 568
5,700 5,750 573 573
5,750 5,800 578 578
5,800 5,850 583 583
5,850 5,900 588 588
5,900 5,950 593 593
5,950 6,000 598 598
6,000
6,000 6,050 603 603
6,050 6,100 608 608
6,100 6,150 613 613
6,150 6,200 618 618
6,200 6,250 623 623
6,250 6,300 628 628
6,300 6,350 633 633
6,350 6,400 638 638
6,400 6,450 643 643
6,450 6,500 648 648
6,500 6,550 653 653
6,550 6,600 658 658
6,600 6,650 663 663
6,650 6,700 668 668
6,700 6,750 673 673
6,750 6,800 678 678
6,800 6,850 683 683
6,850 6,900 688 688
6,900 6,950 693 693
6,950 7,000 698 698
7,000
7,000 7,050 703 703
7,050 7,100 708 708
7,100 7,150 713 713
7,150 7,200 718 718
7,200 7,250 723 723
7,250 7,300 728 728
7,300 7,350 733 733
7,350 7,400 738 738
7,400 7,450 743 743
7,450 7,500 748 748
7,500 7,550 753 753
7,550 7,600 759 758
7,600 7,650 766 763
7,650 7,700 774 768
7,700 7,750 781 773
7,750 7,800 789 778
7,800 7,850 796 783
7,850 7,900 804 788
7,900 7,950 811 793
7,950 8,000 819 798
8,000
8,000 8,050 826 803
8,050 8,100 834 808
8,100 8,150 841 813
8,150 8,200 849 818
8,200 8,250 856 823
8,250 8,300 864 828
8,300 8,350 871 833
8,350 8,400 879 838
8,400 8,450 886 843
8,450 8,500 894 848
8,500 8,550 901 853
8,550 8,600 909 858
8,600 8,650 916 863
8,650 8,700 924 868
8,700 8,750 931 873
8,750 8,800 939 878
8,800 8,850 946 883
8,850 8,900 954 888
8,900 8,950 961 893
8,950 9,000 969 898
9,000
9,000 9,050 976 903
9,050 9,100 984 908
9,100 9,150 991 913
9,150 9,200 999 918
9,200 9,250 1,006 923
9,250 9,300 1,014 928
9,300 9,350 1,021 933
9,350 9,400 1,029 938
9,400 9,450 1,036 943
9,450 9,500 1,044 948
9,500 9,550 1,051 953
9,550 9,600 1,059 958
9,600 9,650 1,066 963
9,650 9,700 1,074 968
9,700 9,750 1,081 973
9,750 9,800 1,089 978
9,800 9,850 1,096 983
9,850 9,900 1,104 988
9,900 9,950 1,111 993
9,950 10,000 1,119 998
10,000
10,000 10,050 1,126 1,003
10,050 10,100 1,134 1,008
10,100 10,150 1,141 1,013
10,150 10,200 1,149 1,018
10,200 10,250 1,156 1,023
10,250 10,300 1,164 1,028
10,300 10,350 1,171 1,033
10,350 10,400 1,179 1,038
10,400 10,450 1,186 1,043
10,450 10,500 1,194 1,048
10,500 10,550 1,201 1,053
10,550 10,600 1,209 1,058
10,600 10,650 1,216 1,063
10,650 10,700 1,224 1,068
10,700 10,750 1,231 1,073
10,750 10,800 1,239 1,078
10,800 10,850 1,246 1,083
10,850 10,900 1,254 1,088
10,900 10,950 1,261 1,093
10,950 11,000 1,269 1,098
11,000
11,000 11,050 1,276 1,103
11,050 11,100 1,284 1,108
11,100 11,150 1,291 1,113
11,150 11,200 1,299 1,118
11,200 11,250 1,306 1,123
11,250 11,300 1,314 1,128
11,300 11,350 1,321 1,133
11,350 11,400 1,329 1,138
11,400 11,450 1,336 1,143
11,450 11,500 1,344 1,148
11,500 11,550 1,351 1,153
11,550 11,600 1,359 1,158
11,600 11,650 1,366 1,163
11,650 11,700 1,374 1,168
11,700 11,750 1,381 1,173
11,750 11,800 1,389 1,178
11,800 11,850 1,396 1,183
11,850 11,900 1,404 1,188
11,900 11,950 1,411 1,193
11,950 12,000 1,419 1,198
12,000
12,000 12,050 1,426 1,203
12,050 12,100 1,434 1,208
12,100 12,150 1,441 1,213
12,150 12,200 1,449 1,218
12,200 12,250 1,456 1,223
12,250 12,300 1,464 1,228
12,300 12,350 1,471 1,233
12,350 12,400 1,479 1,238
12,400 12,450 1,486 1,243
12,450 12,500 1,494 1,248
12,500 12,550 1,501 1,253
12,550 12,600 1,509 1,258
12,600 12,650 1,516 1,263
12,650 12,700 1,524 1,268
12,700 12,750 1,531 1,273
12,750 12,800 1,539 1,278
12,800 12,850 1,546 1,283
12,850 12,900 1,554 1,288
12,900 12,950 1,561 1,293
12,950 13,000 1,569 1,298
13,000
13,000 13,050 1,576 1,303
13,050 13,100 1,584 1,308
13,100 13,150 1,591 1,313
13,150 13,200 1,599 1,318
13,200 13,250 1,606 1,323
13,250 13,300 1,614 1,328
13,300 13,350 1,621 1,333
13,350 13,400 1,629 1,338
13,400 13,450 1,636 1,343
13,450 13,500 1,644 1,348
13,500 13,550 1,651 1,353
13,550 13,600 1,659 1,358
13,600 13,650 1,666 1,363
13,650 13,700 1,674 1,368
13,700 13,750 1,681 1,373
13,750 13,800 1,689 1,378
13,800 13,850 1,696 1,383
13,850 13,900 1,704 1,388
13,900 13,950 1,711 1,393
13,950 14,000 1,719 1,398
14,000
14,000 14,050 1,726 1,403
14,050 14,100 1,734 1,408
14,100 14,150 1,741 1,413
14,150 14,200 1,749 1,418
14,200 14,250 1,756 1,423
14,250 14,300 1,764 1,428
14,300 14,350 1,771 1,433
14,350 14,400 1,779 1,438
14,400 14,450 1,786 1,443
14,450 14,500 1,794 1,448
14,500 14,550 1,801 1,453
14,550 14,600 1,809 1,458
14,600 14,650 1,816 1,463
14,650 14,700 1,824 1,468
14,700 14,750 1,831 1,473
14,750 14,800 1,839 1,478
14,800 14,850 1,846 1,483
14,850 14,900 1,854 1,488
14,900 14,950 1,861 1,493
14,950 15,000 1,869 1,498
15,000
15,000 15,050 1,876 1,503
15,050 15,100 1,884 1,508
15,100 15,150 1,891 1,514
15,150 15,200 1,899 1,521
15,200 15,250 1,906 1,529
15,250 15,300 1,914 1,536
15,300 15,350 1,921 1,544
15,350 15,400 1,929 1,551
15,400 15,450 1,936 1,559
15,450 15,500 1,944 1,566
15,500 15,550 1,951 1,574
15,550 15,600 1,959 1,581
15,600 15,650 1,966 1,589
15,650 15,700 1,974 1,596
15,700 15,750 1,981 1,604
15,750 15,800 1,989 1,611
15,800 15,850 1,996 1,619
15,850 15,900 2,004 1,626
15,900 15,950 2,011 1,634
15,950 16,000 2,019 1,641
16,000
16,000 16,050 2,026 1,649
16,050 16,100 2,034 1,656
16,100 16,150 2,041 1,664
16,150 16,200 2,049 1,671
16,200 16,250 2,056 1,679
16,250 16,300 2,064 1,686
16,300 16,350 2,071 1,694
16,350 16,400 2,079 1,701
16,400 16,450 2,086 1,709
16,450 16,500 2,094 1,716
16,500 16,550 2,101 1,724
16,550 16,600 2,109 1,731
16,600 16,650 2,116 1,739
16,650 16,700 2,124 1,746
16,700 16,750 2,131 1,754
16,750 16,800 2,139 1,761
16,800 16,850 2,146 1,769
16,850 16,900 2,154 1,776
16,900 16,950 2,161 1,784
16,950 17,000 2,169 1,791
17,000
17,000 17,050 2,176 1,799
17,050 17,100 2,184 1,806
17,100 17,150 2,191 1,814
17,150 17,200 2,199 1,821
17,200 17,250 2,206 1,829
17,250 17,300 2,214 1,836
17,300 17,350 2,221 1,844
17,350 17,400 2,229 1,851
17,400 17,450 2,236 1,859
17,450 17,500 2,244 1,866
17,500 17,550 2,251 1,874
17,550 17,600 2,259 1,881
17,600 17,650 2,266 1,889
17,650 17,700 2,274 1,896
17,700 17,750 2,281 1,904
17,750 17,800 2,289 1,911
17,800 17,850 2,296 1,919
17,850 17,900 2,304 1,926
17,900 17,950 2,311 1,934
17,950 18,000 2,319 1,941
18,000
18,000 18,050 2,326 1,949
18,050 18,100 2,334 1,956
18,100 18,150 2,341 1,964
18,150 18,200 2,349 1,971
18,200 18,250 2,356 1,979
18,250 18,300 2,364 1,986
18,300 18,350 2,371 1,994
18,350 18,400 2,379 2,001
18,400 18,450 2,386 2,009
18,450 18,500 2,394 2,016
18,500 18,550 2,401 2,024
18,550 18,600 2,409 2,031
18,600 18,650 2,416 2,039
18,650 18,700 2,424 2,046
18,700 18,750 2,431 2,054
18,750 18,800 2,439 2,061
18,800 18,850 2,446 2,069
18,850 18,900 2,454 2,076
18,900 18,950 2,461 2,084
18,950 19,000 2,469 2,091
19,000
19,000 19,050 2,476 2,099
19,050 19,100 2,484 2,106
19,100 19,150 2,491 2,114
19,150 19,200 2,499 2,121
19,200 19,250 2,506 2,129
19,250 19,300 2,514 2,136
19,300 19,350 2,521 2,144
19,350 19,400 2,529 2,151
19,400 19,450 2,536 2,159
19,450 19,500 2,544 2,166
19,500 19,550 2,551 2,174
19,550 19,600 2,559 2,181
19,600 19,650 2,566 2,189
19,650 19,700 2,574 2,196
19,700 19,750 2,581 2,204
19,750 19,800 2,589 2,211
19,800 19,850 2,596 2,219
19,850 19,900 2,604 2,226
19,900 19,950 2,611 2,234
19,950 20,000 2,619 2,241
20,000
20,000 20,050 2,626 2,249
20,050 20,100 2,634 2,256
20,100 20,150 2,641 2,264
20,150 20,200 2,649 2,271
20,200 20,250 2,656 2,279
20,250 20,300 2,664 2,286
20,300 20,350 2,671 2,294
20,350 20,400 2,679 2,301
20,400 20,450 2,686 2,309
20,450 20,500 2,694 2,316
20,500 20,550 2,701 2,324
20,550 20,600 2,709 2,331
20,600 20,650 2,716 2,339
20,650 20,700 2,724 2,346
20,700 20,750 2,731 2,354
20,750 20,800 2,739 2,361
20,800 20,850 2,746 2,369
20,850 20,900 2,754 2,376
20,900 20,950 2,761 2,384
20,950 21,000 2,769 2,391
21,000
21,000 21,050 2,776 2,399
21,050 21,100 2,784 2,406
21,100 21,150 2,791 2,414
21,150 21,200 2,799 2,421
21,200 21,250 2,806 2,429
21,250 21,300 2,814 2,436
21,300 21,350 2,821 2,444
21,350 21,400 2,829 2,451
21,400 21,450 2,836 2,459
21,450 21,500 2,844 2,466
21,500 21,550 2,851 2,474
21,550 21,600 2,859 2,481
21,600 21,650 2,866 2,489
21,650 21,700 2,874 2,496
21,700 21,750 2,881 2,504
21,750 21,800 2,889 2,511
21,800 21,850 2,896 2,519
21,850 21,900 2,904 2,526
21,900 21,950 2,911 2,534
21,950 22,000 2,919 2,541
22,000
22,000 22,050 2,926 2,549
22,050 22,100 2,934 2,556
22,100 22,150 2,941 2,564
22,150 22,200 2,949 2,571
22,200 22,250 2,956 2,579
22,250 22,300 2,964 2,586
22,300 22,350 2,971 2,594
22,350 22,400 2,979 2,601
22,400 22,450 2,986 2,609
22,450 22,500 2,994 2,616
22,500 22,550 3,001 2,624
22,550 22,600 3,009 2,631
22,600 22,650 3,016 2,639
22,650 22,700 3,024 2,646
22,700 22,750 3,031 2,654
22,750 22,800 3,039 2,661
22,800 22,850 3,046 2,669
22,850 22,900 3,054 2,676
22,900 22,950 3,061 2,684
22,950 23,000 3,069 2,691
23,000
23,000 23,050 3,076 2,699
23,050 23,100 3,084 2,706
23,100 23,150 3,091 2,714
23,150 23,200 3,099 2,721
23,200 23,250 3,106 2,729
23,250 23,300 3,114 2,736
23,300 23,350 3,121 2,744
23,350 23,400 3,129 2,751
23,400 23,450 3,136 2,759
23,450 23,500 3,144 2,766
23,500 23,550 3,151 2,774
23,550 23,600 3,159 2,781
23,600 23,650 3,166 2,789
23,650 23,700 3,174 2,796
23,700 23,750 3,181 2,804
23,750 23,800 3,189 2,811
23,800 23,850 3,196 2,819
23,850 23,900 3,204 2,826
23,900 23,950 3,211 2,834
23,950 24,000 3,219 2,841
24,000
24,000 24,050 3,226 2,849
24,050 24,100 3,234 2,856
24,100 24,150 3,241 2,864
24,150 24,200 3,249 2,871
24,200 24,250 3,256 2,879
24,250 24,300 3,264 2,886
24,300 24,350 3,271 2,894
24,350 24,400 3,279 2,901
24,400 24,450 3,286 2,909
24,450 24,500 3,294 2,916
24,500 24,550 3,301 2,924
24,550 24,600 3,309 2,931
24,600 24,650 3,316 2,939
24,650 24,700 3,324 2,946
24,700 24,750 3,331 2,954
24,750 24,800 3,339 2,961
24,800 24,850 3,346 2,969
24,850 24,900 3,354 2,976
24,900 24,950 3,361 2,984
24,950 25,000 3,369 2,991
25,000
25,000 25,050 3,376 2,999
25,050 25,100 3,384 3,006
25,100 25,150 3,391 3,014
25,150 25,200 3,399 3,021
25,200 25,250 3,406 3,029
25,250 25,300 3,414 3,036
25,300 25,350 3,421 3,044
25,350 25,400 3,429 3,051
25,400 25,450 3,436 3,059
25,450 25,500 3,444 3,066
25,500 25,550 3,451 3,074
25,550 25,600 3,459 3,081
25,600 25,650 3,466 3,089
25,650 25,700 3,474 3,096
25,700 25,750 3,481 3,104
25,750 25,800 3,489 3,111
25,800 25,850 3,496 3,119
25,850 25,900 3,504 3,126
25,900 25,950 3,511 3,134
25,950 26,000 3,519 3,141
26,000
26,000 26,050 3,526 3,149
26,050 26,100 3,534 3,156
26,100 26,150 3,541 3,164
26,150 26,200 3,549 3,171
26,200 26,250 3,556 3,179
26,250 26,300 3,564 3,186
26,300 26,350 3,571 3,194
26,350 26,400 3,579 3,201
26,400 26,450 3,586 3,209
26,450 26,500 3,594 3,216
26,500 26,550 3,601 3,224
26,550 26,600 3,609 3,231
26,600 26,650 3,616 3,239
26,650 26,700 3,624 3,246
26,700 26,750 3,631 3,254
26,750 26,800 3,639 3,261
26,800 26,850 3,646 3,269
26,850 26,900 3,654 3,276
26,900 26,950 3,661 3,284
26,950 27,000 3,669 3,291
27,000
27,000 27,050 3,676 3,299
27,050 27,100 3,684 3,306
27,100 27,150 3,691 3,314
27,150 27,200 3,699 3,321
27,200 27,250 3,706 3,329
27,250 27,300 3,714 3,336
27,300 27,350 3,721 3,344
27,350 27,400 3,729 3,351
27,400 27,450 3,736 3,359
27,450 27,500 3,744 3,366
27,500 27,550 3,751 3,374
27,550 27,600 3,759 3,381
27,600 27,650 3,766 3,389
27,650 27,700 3,774 3,396
27,700 27,750 3,781 3,404
27,750 27,800 3,789 3,411
27,800 27,850 3,796 3,419
27,850 27,900 3,804 3,426
27,900 27,950 3,811 3,434
27,950 28,000 3,819 3,441
28,000
28,000 28,050 3,826 3,449
28,050 28,100 3,834 3,456
28,100 28,150 3,841 3,464
28,150 28,200 3,849 3,471
28,200 28,250 3,856 3,479
28,250 28,300 3,864 3,486
28,300 28,350 3,871 3,494
28,350 28,400 3,879 3,501
28,400 28,450 3,886 3,509
28,450 28,500 3,894 3,516
28,500 28,550 3,901 3,524
28,550 28,600 3,909 3,531
28,600 28,650 3,916 3,539
28,650 28,700 3,924 3,546
28,700 28,750 3,931 3,554
28,750 28,800 3,939 3,561
28,800 28,850 3,946 3,569
28,850 28,900 3,954 3,576
28,900 28,950 3,961 3,584
28,950 29,000 3,969 3,591
29,000
29,000 29,050 3,976 3,599
29,050 29,100 3,984 3,606
29,100 29,150 3,991 3,614
29,150 29,200 3,999 3,621
29,200 29,250 4,006 3,629
29,250 29,300 4,014 3,636
29,300 29,350 4,021 3,644
29,350 29,400 4,029 3,651
29,400 29,450 4,036 3,659
29,450 29,500 4,044 3,666
29,500 29,550 4,051 3,674
29,550 29,600 4,059 3,681
29,600 29,650 4,066 3,689
29,650 29,700 4,074 3,696
29,700 29,750 4,081 3,704
29,750 29,800 4,089 3,711
29,800 29,850 4,096 3,719
29,850 29,900 4,104 3,726
29,900 29,950 4,111 3,734
29,950 30,000 4,119 3,741
30,000
30,000 30,050 4,126 3,749
30,050 30,100 4,134 3,756
30,100 30,150 4,141 3,764
30,150 30,200 4,149 3,771
30,200 30,250 4,156 3,779
30,250 30,300 4,164 3,786
30,300 30,350 4,171 3,794
30,350 30,400 4,179 3,801
30,400 30,450 4,186 3,809
30,450 30,500 4,194 3,816
30,500 30,550 4,201 3,824
30,550 30,600 4,209 3,831
30,600 30,650 4,216 3,839
30,650 30,700 4,226 3,846
30,700 30,750 4,239 3,854
30,750 30,800 4,251 3,861
30,800 30,850 4,264 3,869
30,850 30,900 4,276 3,876
30,900 30,950 4,289 3,884
30,950 31,000 4,301 3,891
31,000
31,000 31,050 4,314 3,899
31,050 31,100 4,326 3,906
31,100 31,150 4,339 3,914
31,150 31,200 4,351 3,921
31,200 31,250 4,364 3,929
31,250 31,300 4,376 3,936
31,300 31,350 4,389 3,944
31,350 31,400 4,401 3,951
31,400 31,450 4,414 3,959
31,450 31,500 4,426 3,966
31,500 31,550 4,439 3,974
31,550 31,600 4,451 3,981
31,600 31,650 4,464 3,989
31,650 31,700 4,476 3,996
31,700 31,750 4,489 4,004
31,750 31,800 4,501 4,011
31,800 31,850 4,514 4,019
31,850 31,900 4,526 4,026
31,900 31,950 4,539 4,034
31,950 32,000 4,551 4,041
32,000
32,000 32,050 4,564 4,049
32,050 32,100 4,576 4,056
32,100 32,150 4,589 4,064
32,150 32,200 4,601 4,071
32,200 32,250 4,614 4,079
32,250 32,300 4,626 4,086
32,300 32,350 4,639 4,094
32,350 32,400 4,651 4,101
32,400 32,450 4,664 4,109
32,450 32,500 4,676 4,116
32,500 32,550 4,689 4,124
32,550 32,600 4,701 4,131
32,600 32,650 4,714 4,139
32,650 32,700 4,726 4,146
32,700 32,750 4,739 4,154
32,750 32,800 4,751 4,161
32,800 32,850 4,764 4,169
32,850 32,900 4,776 4,176
32,900 32,950 4,789 4,184
32,950 33,000 4,801 4,191
33,000
33,000 33,050 4,814 4,199
33,050 33,100 4,826 4,206
33,100 33,150 4,839 4,214
33,150 33,200 4,851 4,221
33,200 33,250 4,864 4,229
33,250 33,300 4,876 4,236
33,300 33,350 4,889 4,244
33,350 33,400 4,901 4,251
33,400 33,450 4,914 4,259
33,450 33,500 4,926 4,266
33,500 33,550 4,939 4,274
33,550 33,600 4,951 4,281
33,600 33,650 4,964 4,289
33,650 33,700 4,976 4,296
33,700 33,750 4,989 4,304
33,750 33,800 5,001 4,311
33,800 33,850 5,014 4,319
33,850 33,900 5,026 4,326
33,900 33,950 5,039 4,334
33,950 34,000 5,051 4,341
34,000
34,000 34,050 5,064 4,349
34,050 34,100 5,076 4,356
34,100 34,150 5,089 4,364
34,150 34,200 5,101 4,371
34,200 34,250 5,114 4,379
34,250 34,300 5,126 4,386
34,300 34,350 5,139 4,394
34,350 34,400 5,151 4,401
34,400 34,450 5,164 4,409
34,450 34,500 5,176 4,416
34,500 34,550 5,189 4,424
34,550 34,600 5,201 4,431
34,600 34,650 5,214 4,439
34,650 34,700 5,226 4,446
34,700 34,750 5,239 4,454
34,750 34,800 5,251 4,461
34,800 34,850 5,264 4,469
34,850 34,900 5,276 4,476
34,900 34,950 5,289 4,484
34,950 35,000 5,301 4,491
35,000
35,000 35,050 5,314 4,499
35,050 35,100 5,326 4,506
35,100 35,150 5,339 4,514
35,150 35,200 5,351 4,521
35,200 35,250 5,364 4,529
35,250 35,300 5,376 4,536
35,300 35,350 5,389 4,544
35,350 35,400 5,401 4,551
35,400 35,450 5,414 4,559
35,450 35,500 5,426 4,566
35,500 35,550 5,439 4,574
35,550 35,600 5,451 4,581
35,600 35,650 5,464 4,589
35,650 35,700 5,476 4,596
35,700 35,750 5,489 4,604
35,750 35,800 5,501 4,611
35,800 35,850 5,514 4,619
35,850 35,900 5,526 4,626
35,900 35,950 5,539 4,634
35,950 36,000 5,551 4,641
36,000
36,000 36,050 5,564 4,649
36,050 36,100 5,576 4,656
36,100 36,150 5,589 4,664
36,150 36,200 5,601 4,671
36,200 36,250 5,614 4,679
36,250 36,300 5,626 4,686
36,300 36,350 5,639 4,694
36,350 36,400 5,651 4,701
36,400 36,450 5,664 4,709
36,450 36,500 5,676 4,716
36,500 36,550 5,689 4,724
36,550 36,600 5,701 4,731
36,600 36,650 5,714 4,739
36,650 36,700 5,726 4,746
36,700 36,750 5,739 4,754
36,750 36,800 5,751 4,761
36,800 36,850 5,764 4,769
36,850 36,900 5,776 4,776
36,900 36,950 5,789 4,784
36,950 37,000 5,801 4,791
37,000
37,000 37,050 5,814 4,799
37,050 37,100 5,826 4,806
37,100 37,150 5,839 4,814
37,150 37,200 5,851 4,821
37,200 37,250 5,864 4,829
37,250 37,300 5,876 4,836
37,300 37,350 5,889 4,844
37,350 37,400 5,901 4,851
37,400 37,450 5,914 4,859
37,450 37,500 5,926 4,866
37,500 37,550 5,939 4,874
37,550 37,600 5,951 4,881
37,600 37,650 5,964 4,889
37,650 37,700 5,976 4,896
37,700 37,750 5,989 4,904
37,750 37,800 6,001 4,911
37,800 37,850 6,014 4,919
37,850 37,900 6,026 4,926
37,900 37,950 6,039 4,934
37,950 38,000 6,051 4,941
38,000
38,000 38,050 6,064 4,949
38,050 38,100 6,076 4,956
38,100 38,150 6,089 4,964
38,150 38,200 6,101 4,971
38,200 38,250 6,114 4,979
38,250 38,300 6,126 4,986
38,300 38,350 6,139 4,994
38,350 38,400 6,151 5,001
38,400 38,450 6,164 5,009
38,450 38,500 6,176 5,016
38,500 38,550 6,189 5,024
38,550 38,600 6,201 5,031
38,600 38,650 6,214 5,039
38,650 38,700 6,226 5,046
38,700 38,750 6,239 5,054
38,750 38,800 6,251 5,061
38,800 38,850 6,264 5,069
38,850 38,900 6,276 5,076
38,900 38,950 6,289 5,084
38,950 39,000 6,301 5,091
39,000
39,000 39,050 6,314 5,099
39,050 39,100 6,326 5,106
39,100 39,150 6,339 5,114
39,150 39,200 6,351 5,121
39,200 39,250 6,364 5,129
39,250 39,300 6,376 5,136
39,300 39,350 6,389 5,144
39,350 39,400 6,401 5,151
39,400 39,450 6,414 5,159
39,450 39,500 6,426 5,166
39,500 39,550 6,439 5,174
39,550 39,600 6,451 5,181
39,600 39,650 6,464 5,189
39,650 39,700 6,476 5,196
39,700 39,750 6,489 5,204
39,750 39,800 6,501 5,211
39,800 39,850 6,514 5,219
39,850 39,900 6,526 5,226
39,900 39,950 6,539 5,234
39,950 40,000 6,551 5,241
40,000
40,000 40,050 6,564 5,249
40,050 40,100 6,576 5,256
40,100 40,150 6,589 5,264
40,150 40,200 6,601 5,271
40,200 40,250 6,614 5,279
40,250 40,300 6,626 5,286
40,300 40,350 6,639 5,294
40,350 40,400 6,651 5,301
40,400 40,450 6,664 5,309
40,450 40,500 6,676 5,316
40,500 40,550 6,689 5,324
40,550 40,600 6,701 5,331
40,600 40,650 6,714 5,339
40,650 40,700 6,726 5,346
40,700 40,750 6,739 5,354
40,750 40,800 6,751 5,361
40,800 40,850 6,764 5,369
40,850 40,900 6,776 5,376
40,900 40,950 6,789 5,384
40,950 41,000 6,801 5,391
41,000
41,000 41,050 6,814 5,399
41,050 41,100 6,826 5,406
41,100 41,150 6,839 5,414
41,150 41,200 6,851 5,421
41,200 41,250 6,864 5,429
41,250 41,300 6,876 5,436
41,300 41,350 6,889 5,444
41,350 41,400 6,901 5,451
41,400 41,450 6,914 5,459
41,450 41,500 6,926 5,466
41,500 41,550 6,939 5,474
41,550 41,600 6,951 5,481
41,600 41,650 6,964 5,489
41,650 41,700 6,976 5,496
41,700 41,750 6,989 5,504
41,750 41,800 7,001 5,511
41,800 41,850 7,014 5,519
41,850 41,900 7,026 5,526
41,900 41,950 7,039 5,534
41,950 42,000 7,051 5,541
42,000
42,000 42,050 7,064 5,549
42,050 42,100 7,076 5,556
42,100 42,150 7,089 5,564
42,150 42,200 7,101 5,571
42,200 42,250 7,114 5,579
42,250 42,300 7,126 5,586
42,300 42,350 7,139 5,594
42,350 42,400 7,151 5,601
42,400 42,450 7,164 5,609
42,450 42,500 7,176 5,616
42,500 42,550 7,189 5,624
42,550 42,600 7,201 5,631
42,600 42,650 7,214 5,639
42,650 42,700 7,226 5,646
42,700 42,750 7,239 5,654
42,750 42,800 7,251 5,661
42,800 42,850 7,264 5,669
42,850 42,900 7,276 5,676
42,900 42,950 7,289 5,684
42,950 43,000 7,301 5,691
43,000
43,000 43,050 7,314 5,699
43,050 43,100 7,326 5,706
43,100 43,150 7,339 5,714
43,150 43,200 7,351 5,721
43,200 43,250 7,364 5,729
43,250 43,300 7,376 5,736
43,300 43,350 7,389 5,744
43,350 43,400 7,401 5,751
43,400 43,450 7,414 5,759
43,450 43,500 7,426 5,766
43,500 43,550 7,439 5,774
43,550 43,600 7,451 5,781
43,600 43,650 7,464 5,789
43,650 43,700 7,476 5,796
43,700 43,750 7,489 5,804
43,750 43,800 7,501 5,811
43,800 43,850 7,514 5,819
43,850 43,900 7,526 5,826
43,900 43,950 7,539 5,834
43,950 44,000 7,551 5,841
44,000
44,000 44,050 7,564 5,849
44,050 44,100 7,576 5,856
44,100 44,150 7,589 5,864
44,150 44,200 7,601 5,871
44,200 44,250 7,614 5,879
44,250 44,300 7,626 5,886
44,300 44,350 7,639 5,894
44,350 44,400 7,651 5,901
44,400 44,450 7,664 5,909
44,450 44,500 7,676 5,916
44,500 44,550 7,689 5,924
44,550 44,600 7,701 5,931
44,600 44,650 7,714 5,939
44,650 44,700 7,726 5,946
44,700 44,750 7,739 5,954
44,750 44,800 7,751 5,961
44,800 44,850 7,764 5,969
44,850 44,900 7,776 5,976
44,900 44,950 7,789 5,984
44,950 45,000 7,801 5,991
45,000
45,000 45,050 7,814 5,999
45,050 45,100 7,826 6,006
45,100 45,150 7,839 6,014
45,150 45,200 7,851 6,021
45,200 45,250 7,864 6,029
45,250 45,300 7,876 6,036
45,300 45,350 7,889 6,044
45,350 45,400 7,901 6,051
45,400 45,450 7,914 6,059
45,450 45,500 7,926 6,066
45,500 45,550 7,939 6,074
45,550 45,600 7,951 6,081
45,600 45,650 7,964 6,089
45,650 45,700 7,976 6,096
45,700 45,750 7,989 6,104
45,750 45,800 8,001 6,111
45,800 45,850 8,014 6,119
45,850 45,900 8,026 6,126
45,900 45,950 8,039 6,134
45,950 46,000 8,051 6,141
46,000
46,000 46,050 8,064 6,149
46,050 46,100 8,076 6,156
46,100 46,150 8,089 6,164
46,150 46,200 8,101 6,171
46,200 46,250 8,114 6,179
46,250 46,300 8,126 6,186
46,300 46,350 8,139 6,194
46,350 46,400 8,151 6,201
46,400 46,450 8,164 6,209
46,450 46,500 8,176 6,216
46,500 46,550 8,189 6,224
46,550 46,600 8,201 6,231
46,600 46,650 8,214 6,239
46,650 46,700 8,226 6,246
46,700 46,750 8,239 6,254
46,750 46,800 8,251 6,261
46,800 46,850 8,264 6,269
46,850 46,900 8,276 6,276
46,900 46,950 8,289 6,284
46,950 47,000 8,301 6,291
47,000
47,000 47,050 8,314 6,299
47,050 47,100 8,326 6,306
47,100 47,150 8,339 6,314
47,150 47,200 8,351 6,321
47,200 47,250 8,364 6,329
47,250 47,300 8,376 6,336
47,300 47,350 8,389 6,344
47,350 47,400 8,401 6,351
47,400 47,450 8,414 6,359
47,450 47,500 8,426 6,366
47,500 47,550 8,439 6,374
47,550 47,600 8,451 6,381
47,600 47,650 8,464 6,389
47,650 47,700 8,476 6,396
47,700 47,750 8,489 6,404
47,750 47,800 8,501 6,411
47,800 47,850 8,514 6,419
47,850 47,900 8,526 6,426
47,900 47,950 8,539 6,434
47,950 48,000 8,551 6,441
48,000
48,000 48,050 8,564 6,449
48,050 48,100 8,576 6,456
48,100 48,150 8,589 6,464
48,150 48,200 8,601 6,471
48,200 48,250 8,614 6,479
48,250 48,300 8,626 6,486
48,300 48,350 8,639 6,494
48,350 48,400 8,651 6,501
48,400 48,450 8,664 6,509
48,450 48,500 8,676 6,516
48,500 48,550 8,689 6,524
48,550 48,600 8,701 6,531
48,600 48,650 8,714 6,539
48,650 48,700 8,726 6,546
48,700 48,750 8,739 6,554
48,750 48,800 8,751 6,561
48,800 48,850 8,764 6,569
48,850 48,900 8,776 6,576
48,900 48,950 8,789 6,584
48,950 49,000 8,801 6,591
49,000
49,000 49,050 8,814 6,599
49,050 49,100 8,826 6,606
49,100 49,150 8,839 6,614
49,150 49,200 8,851 6,621
49,200 49,250 8,864 6,629
49,250 49,300 8,876 6,636
49,300 49,350 8,889 6,644
49,350 49,400 8,901 6,651
49,400 49,450 8,914 6,659
49,450 49,500 8,926 6,666
49,500 49,550 8,939 6,674
49,550 49,600 8,951 6,681
49,600 49,650 8,964 6,689
49,650 49,700 8,976 6,696
49,700 49,750 8,989 6,704
49,750 49,800 9,001 6,711
49,800 49,850 9,014 6,719
49,850 49,900 9,026 6,726
49,900 49,950 9,039 6,734
49,950 50,000 9,051 6,741
50,000
50,000 50,050 9,064 6,749
50,050 50,100 9,076 6,756
50,100 50,150 9,089 6,764
50,150 50,200 9,101 6,771
50,200 50,250 9,114 6,779
50,250 50,300 9,126 6,786
50,300 50,350 9,139 6,794
50,350 50,400 9,151 6,801
50,400 50,450 9,164 6,809
50,450 50,500 9,176 6,816
50,500 50,550 9,189 6,824
50,550 50,600 9,201 6,831
50,600 50,650 9,214 6,839
50,650 50,700 9,226 6,846
50,700 50,750 9,239 6,854
50,750 50,800 9,251 6,861
50,800 50,850 9,264 6,869
50,850 50,900 9,276 6,876
50,900 50,950 9,289 6,884
50,950 51,000 9,301 6,891
51,000
51,000 51,050 9,314 6,899
51,050 51,100 9,326 6,906
51,100 51,150 9,339 6,914
51,150 51,200 9,351 6,921
51,200 51,250 9,364 6,929
51,250 51,300 9,376 6,936
51,300 51,350 9,389 6,944
51,350 51,400 9,401 6,951
51,400 51,450 9,414 6,959
51,450 51,500 9,426 6,966
51,500 51,550 9,439 6,974
51,550 51,600 9,451 6,981
51,600 51,650 9,464 6,989
51,650 51,700 9,476 6,996
51,700 51,750 9,489 7,004
51,750 51,800 9,501 7,011
51,800 51,850 9,514 7,019
51,850 51,900 9,526 7,026
51,900 51,950 9,539 7,034
51,950 52,000 9,551 7,041
52,000
52,000 52,050 9,564 7,049
52,050 52,100 9,576 7,056
52,100 52,150 9,589 7,064
52,150 52,200 9,601 7,071
52,200 52,250 9,614 7,079
52,250 52,300 9,626 7,086
52,300 52,350 9,639 7,094
52,350 52,400 9,651 7,101
52,400 52,450 9,664 7,109
52,450 52,500 9,676 7,116
52,500 52,550 9,689 7,124
52,550 52,600 9,701 7,131
52,600 52,650 9,714 7,139
52,650 52,700 9,726 7,146
52,700 52,750 9,739 7,154
52,750 52,800 9,751 7,161
52,800 52,850 9,764 7,169
52,850 52,900 9,776 7,176
52,900 52,950 9,789 7,184
52,950 53,000 9,801 7,191
53,000
53,000 53,050 9,814 7,199
53,050 53,100 9,826 7,206
53,100 53,150 9,839 7,214
53,150 53,200 9,851 7,221
53,200 53,250 9,864 7,229
53,250 53,300 9,876 7,236
53,300 53,350 9,889 7,244
53,350 53,400 9,901 7,251
53,400 53,450 9,914 7,259
53,450 53,500 9,926 7,266
53,500 53,550 9,939 7,274
53,550 53,600 9,951 7,281
53,600 53,650 9,964 7,289
53,650 53,700 9,976 7,296
53,700 53,750 9,989 7,304
53,750 53,800 10,001 7,311
53,800 53,850 10,014 7,319
53,850 53,900 10,026 7,326
53,900 53,950 10,039 7,334
53,950 54,000 10,051 7,341
54,000
54,000 54,050 10,064 7,349
54,050 54,100 10,076 7,356
54,100 54,150 10,089 7,364
54,150 54,200 10,101 7,371
54,200 54,250 10,114 7,379
54,250 54,300 10,126 7,386
54,300 54,350 10,139 7,394
54,350 54,400 10,151 7,401
54,400 54,450 10,164 7,409
54,450 54,500 10,176 7,416
54,500 54,550 10,189 7,424
54,550 54,600 10,201 7,431
54,600 54,650 10,214 7,439
54,650 54,700 10,226 7,446
54,700 54,750 10,239 7,454
54,750 54,800 10,251 7,461
54,800 54,850 10,264 7,469
54,850 54,900 10,276 7,476
54,900 54,950 10,289 7,484
54,950 55,000 10,301 7,491
55,000
55,000 55,050 10,314 7,499
55,050 55,100 10,326 7,506
55,100 55,150 10,339 7,514
55,150 55,200 10,351 7,521
55,200 55,250 10,364 7,529
55,250 55,300 10,376 7,536
55,300 55,350 10,389 7,544
55,350 55,400 10,401 7,551
55,400 55,450 10,414 7,559
55,450 55,500 10,426 7,566
55,500 55,550 10,439 7,574
55,550 55,600 10,451 7,581
55,600 55,650 10,464 7,589
55,650 55,700 10,476 7,596
55,700 55,750 10,489 7,604
55,750 55,800 10,501 7,611
55,800 55,850 10,514 7,619
55,850 55,900 10,526 7,626
55,900 55,950 10,539 7,634
55,950 56,000 10,551 7,641
56,000
56,000 56,050 10,564 7,649
56,050 56,100 10,576 7,656
56,100 56,150 10,589 7,664
56,150 56,200 10,601 7,671
56,200 56,250 10,614 7,679
56,250 56,300 10,626 7,686
56,300 56,350 10,639 7,694
56,350 56,400 10,651 7,701
56,400 56,450 10,664 7,709
56,450 56,500 10,676 7,716
56,500 56,550 10,689 7,724
56,550 56,600 10,701 7,731
56,600 56,650 10,714 7,739
56,650 56,700 10,726 7,746
56,700 56,750 10,739 7,754
56,750 56,800 10,751 7,761
56,800 56,850 10,764 7,769
56,850 56,900 10,776 7,776
56,900 56,950 10,789 7,784
56,950 57,000 10,801 7,791
57,000
57,000 57,050 10,814 7,799
57,050 57,100 10,826 7,806
57,100 57,150 10,839 7,814
57,150 57,200 10,851 7,821
57,200 57,250 10,864 7,829
57,250 57,300 10,876 7,836
57,300 57,350 10,889 7,844
57,350 57,400 10,901 7,851
57,400 57,450 10,914 7,859
57,450 57,500 10,926 7,866
57,500 57,550 10,939 7,874
57,550 57,600 10,951 7,881
57,600 57,650 10,964 7,889
57,650 57,700 10,976 7,896
57,700 57,750 10,989 7,904
57,750 57,800 11,001 7,911
57,800 57,850 11,014 7,919
57,850 57,900 11,026 7,926
57,900 57,950 11,039 7,934
57,950 58,000 11,051 7,941
58,000
58,000 58,050 11,064 7,949
58,050 58,100 11,076 7,956
58,100 58,150 11,089 7,964
58,150 58,200 11,101 7,971
58,200 58,250 11,114 7,979
58,250 58,300 11,126 7,986
58,300 58,350 11,139 7,994
58,350 58,400 11,151 8,001
58,400 58,450 11,164 8,009
58,450 58,500 11,176 8,016
58,500 58,550 11,189 8,024
58,550 58,600 11,201 8,031
58,600 58,650 11,214 8,039
58,650 58,700 11,226 8,046
58,700 58,750 11,239 8,054
58,750 58,800 11,251 8,061
58,800 58,850 11,264 8,069
58,850 58,900 11,276 8,076
58,900 58,950 11,289 8,084
58,950 59,000 11,301 8,091
59,000
59,000 59,050 11,314 8,099
59,050 59,100 11,326 8,106
59,100 59,150 11,339 8,114
59,150 59,200 11,351 8,121
59,200 59,250 11,364 8,129
59,250 59,300 11,376 8,136
59,300 59,350 11,389 8,144
59,350 59,400 11,401 8,151
59,400 59,450 11,414 8,159
59,450 59,500 11,426 8,166
59,500 59,550 11,439 8,174
59,550 59,600 11,451 8,181
59,600 59,650 11,464 8,189
59,650 59,700 11,476 8,196
59,700 59,750 11,489 8,204
59,750 59,800 11,501 8,211
59,800 59,850 11,514 8,219
59,850 59,900 11,526 8,226
59,900 59,950 11,539 8,234
59,950 60,000 11,551 8,241
60,000
60,000 60,050 11,564 8,249
60,050 60,100 11,576 8,256
60,100 60,150 11,589 8,264
60,150 60,200 11,601 8,271
60,200 60,250 11,614 8,279
60,250 60,300 11,626 8,286
60,300 60,350 11,639 8,294
60,350 60,400 11,651 8,301
60,400 60,450 11,664 8,309
60,450 60,500 11,676 8,316
60,500 60,550 11,689 8,324
60,550 60,600 11,701 8,331
60,600 60,650 11,714 8,339
60,650 60,700 11,726 8,346
60,700 60,750 11,739 8,354
60,750 60,800 11,751 8,361
60,800 60,850 11,764 8,369
60,850 60,900 11,776 8,376
60,900 60,950 11,789 8,384
60,950 61,000 11,801 8,391
61,000
61,000 61,050 11,814 8,399
61,050 61,100 11,826 8,406
61,100 61,150 11,839 8,414
61,150 61,200 11,851 8,421
61,200 61,250 11,864 8,429
61,250 61,300 11,876 8,436
61,300 61,350 11,889 8,446
61,350 61,400 11,901 8,459
61,400 61,450 11,914 8,471
61,450 61,500 11,926 8,484
61,500 61,550 11,939 8,496
61,550 61,600 11,951 8,509
61,600 61,650 11,964 8,521
61,650 61,700 11,976 8,534
61,700 61,750 11,989 8,546
61,750 61,800 12,001 8,559
61,800 61,850 12,014 8,571
61,850 61,900 12,026 8,584
61,900 61,950 12,039 8,596
61,950 62,000 12,051 8,609
62,000
62,000 62,050 12,064 8,621
62,050 62,100 12,076 8,634
62,100 62,150 12,089 8,646
62,150 62,200 12,101 8,659
62,200 62,250 12,114 8,671
62,250 62,300 12,126 8,684
62,300 62,350 12,139 8,696
62,350 62,400 12,151 8,709
62,400 62,450 12,164 8,721
62,450 62,500 12,176 8,734
62,500 62,550 12,189 8,746
62,550 62,600 12,201 8,759
62,600 62,650 12,214 8,771
62,650 62,700 12,226 8,784
62,700 62,750 12,239 8,796
62,750 62,800 12,251 8,809
62,800 62,850 12,264 8,821
62,850 62,900 12,276 8,834
62,900 62,950 12,289 8,846
62,950 63,000 12,301 8,859
63,000
63,000 63,050 12,314 8,871
63,050 63,100 12,326 8,884
63,100 63,150 12,339 8,896
63,150 63,200 12,351 8,909
63,200 63,250 12,364 8,921
63,250 63,300 12,376 8,934
63,300 63,350 12,389 8,946
63,350 63,400 12,401 8,959
63,400 63,450 12,414 8,971
63,450 63,500 12,426 8,984
63,500 63,550 12,439 8,996
63,550 63,600 12,451 9,009
63,600 63,650 12,464 9,021
63,650 63,700 12,476 9,034
63,700 63,750 12,489 9,046
63,750 63,800 12,501 9,059
63,800 63,850 12,514 9,071
63,850 63,900 12,526 9,084
63,900 63,950 12,539 9,096
63,950 64,000 12,551 9,109
64,000
64,000 64,050 12,564 9,121
64,050 64,100 12,576 9,134
64,100 64,150 12,589 9,146
64,150 64,200 12,601 9,159
64,200 64,250 12,614 9,171
64,250 64,300 12,626 9,184
64,300 64,350 12,639 9,196
64,350 64,400 12,651 9,209
64,400 64,450 12,664 9,221
64,450 64,500 12,676 9,234
64,500 64,550 12,689 9,246
64,550 64,600 12,701 9,259
64,600 64,650 12,714 9,271
64,650 64,700 12,726 9,284
64,700 64,750 12,739 9,296
64,750 64,800 12,751 9,309
64,800 64,850 12,764 9,321
64,850 64,900 12,776 9,334
64,900 64,950 12,789 9,346
64,950 65,000 12,801 9,359
65,000
65,000 65,050 12,814 9,371
65,050 65,100 12,826 9,384
65,100 65,150 12,839 9,396
65,150 65,200 12,851 9,409
65,200 65,250 12,864 9,421
65,250 65,300 12,876 9,434
65,300 65,350 12,889 9,446
65,350 65,400 12,901 9,459
65,400 65,450 12,914 9,471
65,450 65,500 12,926 9,484
65,500 65,550 12,939 9,496
65,550 65,600 12,951 9,509
65,600 65,650 12,964 9,521
65,650 65,700 12,976 9,534
65,700 65,750 12,989 9,546
65,750 65,800 13,001 9,559
65,800 65,850 13,014 9,571
65,850 65,900 13,026 9,584
65,900 65,950 13,039 9,596
65,950 66,000 13,051 9,609
66,000
66,000 66,050 13,064 9,621
66,050 66,100 13,076 9,634
66,100 66,150 13,089 9,646
66,150 66,200 13,101 9,659
66,200 66,250 13,114 9,671
66,250 66,300 13,126 9,684
66,300 66,350 13,139 9,696
66,350 66,400 13,151 9,709
66,400 66,450 13,164 9,721
66,450 66,500 13,176 9,734
66,500 66,550 13,189 9,746
66,550 66,600 13,201 9,759
66,600 66,650 13,214 9,771
66,650 66,700 13,226 9,784
66,700 66,750 13,239 9,796
66,750 66,800 13,251 9,809
66,800 66,850 13,264 9,821
66,850 66,900 13,276 9,834
66,900 66,950 13,289 9,846
66,950 67,000 13,301 9,859
67,000
67,000 67,050 13,314 9,871
67,050 67,100 13,326 9,884
67,100 67,150 13,339 9,896
67,150 67,200 13,351 9,909
67,200 67,250 13,364 9,921
67,250 67,300 13,376 9,934
67,300 67,350 13,389 9,946
67,350 67,400 13,401 9,959
67,400 67,450 13,414 9,971
67,450 67,500 13,426 9,984
67,500 67,550 13,439 9,996
67,550 67,600 13,451 10,009
67,600 67,650 13,464 10,021
67,650 67,700 13,476 10,034
67,700 67,750 13,489 10,046
67,750 67,800 13,501 10,059
67,800 67,850 13,514 10,071
67,850 67,900 13,526 10,084
67,900 67,950 13,539 10,096
67,950 68,000 13,551 10,109
68,000
68,000 68,050 13,564 10,121
68,050 68,100 13,576 10,134
68,100 68,150 13,589 10,146
68,150 68,200 13,601 10,159
68,200 68,250 13,614 10,171
68,250 68,300 13,626 10,184
68,300 68,350 13,639 10,196
68,350 68,400 13,651 10,209
68,400 68,450 13,664 10,221
68,450 68,500 13,676 10,234
68,500 68,550 13,689 10,246
68,550 68,600 13,701 10,259
68,600 68,650 13,714 10,271
68,650 68,700 13,726 10,284
68,700 68,750 13,739 10,296
68,750 68,800 13,751 10,309
68,800 68,850 13,764 10,321
68,850 68,900 13,776 10,334
68,900 68,950 13,789 10,346
68,950 69,000 13,801 10,359
69,000
69,000 69,050 13,814 10,371
69,050 69,100 13,826 10,384
69,100 69,150 13,839 10,396
69,150 69,200 13,851 10,409
69,200 69,250 13,864 10,421
69,250 69,300 13,876 10,434
69,300 69,350 13,889 10,446
69,350 69,400 13,901 10,459
69,400 69,450 13,914 10,471
69,450 69,500 13,926 10,484
69,500 69,550 13,939 10,496
69,550 69,600 13,951 10,509
69,600 69,650 13,964 10,521
69,650 69,700 13,976 10,534
69,700 69,750 13,989 10,546
69,750 69,800 14,001 10,559
69,800 69,850 14,014 10,571
69,850 69,900 14,026 10,584
69,900 69,950 14,039 10,596
69,950 70,000 14,051 10,609
70,000
70,000 70,050 14,064 10,621
70,050 70,100 14,076 10,634
70,100 70,150 14,089 10,646
70,150 70,200 14,101 10,659
70,200 70,250 14,114 10,671
70,250 70,300 14,126 10,684
70,300 70,350 14,139 10,696
70,350 70,400 14,151 10,709
70,400 70,450 14,164 10,721
70,450 70,500 14,176 10,734
70,500 70,550 14,189 10,746
70,550 70,600 14,201 10,759
70,600 70,650 14,214 10,771
70,650 70,700 14,226 10,784
70,700 70,750 14,239 10,796
70,750 70,800 14,251 10,809
70,800 70,850 14,264 10,821
70,850 70,900 14,276 10,834
70,900 70,950 14,289 10,846
70,950 71,000 14,301 10,859
71,000
71,000 71,050 14,314 10,871
71,050 71,100 14,326 10,884
71,100 71,150 14,339 10,896
71,150 71,200 14,351 10,909
71,200 71,250 14,364 10,921
71,250 71,300 14,376 10,934
71,300 71,350 14,389 10,946
71,350 71,400 14,401 10,959
71,400 71,450 14,414 10,971
71,450 71,500 14,426 10,984
71,500 71,550 14,439 10,996
71,550 71,600 14,451 11,009
71,600 71,650 14,464 11,021
71,650 71,700 14,476 11,034
71,700 71,750 14,489 11,046
71,750 71,800 14,501 11,059
71,800 71,850 14,514 11,071
71,850 71,900 14,526 11,084
71,900 71,950 14,539 11,096
71,950 72,000 14,551 11,109
72,000
72,000 72,050 14,564 11,121
72,050 72,100 14,576 11,134
72,100 72,150 14,589 11,146
72,150 72,200 14,601 11,159
72,200 72,250 14,614 11,171
72,250 72,300 14,626 11,184
72,300 72,350 14,639 11,196
72,350 72,400 14,651 11,209
72,400 72,450 14,664 11,221
72,450 72,500 14,676 11,234
72,500 72,550 14,689 11,246
72,550 72,600 14,701 11,259
72,600 72,650 14,714 11,271
72,650 72,700 14,726 11,284
72,700 72,750 14,739 11,296
72,750 72,800 14,751 11,309
72,800 72,850 14,764 11,321
72,850 72,900 14,776 11,334
72,900 72,950 14,789 11,346
72,950 73,000 14,801 11,359
73,000
73,000 73,050 14,814 11,371
73,050 73,100 14,826 11,384
73,100 73,150 14,839 11,396
73,150 73,200 14,851 11,409
73,200 73,250 14,864 11,421
73,250 73,300 14,876 11,434
73,300 73,350 14,889 11,446
73,350 73,400 14,901 11,459
73,400 73,450 14,914 11,471
73,450 73,500 14,926 11,484
73,500 73,550 14,939 11,496
73,550 73,600 14,951 11,509
73,600 73,650 14,964 11,521
73,650 73,700 14,976 11,534
73,700 73,750 14,989 11,546
73,750 73,800 15,001 11,559
73,800 73,850 15,014 11,571
73,850 73,900 15,026 11,584
73,900 73,950 15,039 11,596
73,950 74,000 15,051 11,609
74,000
74,000 74,050 15,064 11,621
74,050 74,100 15,076 11,634
74,100 74,150 15,089 11,646
74,150 74,200 15,101 11,659
74,200 74,250 15,115 11,671
74,250 74,300 15,129 11,684
74,300 74,350 15,143 11,696
74,350 74,400 15,157 11,709
74,400 74,450 15,171 11,721
74,450 74,500 15,185 11,734
74,500 74,550 15,199 11,746
74,550 74,600 15,213 11,759
74,600 74,650 15,227 11,771
74,650 74,700 15,241 11,784
74,700 74,750 15,255 11,796
74,750 74,800 15,269 11,809
74,800 74,850 15,283 11,821
74,850 74,900 15,297 11,834
74,900 74,950 15,311 11,846
74,950 75,000 15,325 11,859
75,000
75,000 75,050 15,339 11,871
75,050 75,100 15,353 11,884
75,100 75,150 15,367 11,896
75,150 75,200 15,381 11,909
75,200 75,250 15,395 11,921
75,250 75,300 15,409 11,934
75,300 75,350 15,423 11,946
75,350 75,400 15,437 11,959
75,400 75,450 15,451 11,971
75,450 75,500 15,465 11,984
75,500 75,550 15,479 11,996
75,550 75,600 15,493 12,009
75,600 75,650 15,507 12,021
75,650 75,700 15,521 12,034
75,700 75,750 15,535 12,046
75,750 75,800 15,549 12,059
75,800 75,850 15,563 12,071
75,850 75,900 15,577 12,084
75,900 75,950 15,591 12,096
75,950 76,000 15,605 12,109
76,000
76,000 76,050 15,619 12,121
76,050 76,100 15,633 12,134
76,100 76,150 15,647 12,146
76,150 76,200 15,661 12,159
76,200 76,250 15,675 12,171
76,250 76,300 15,689 12,184
76,300 76,350 15,703 12,196
76,350 76,400 15,717 12,209
76,400 76,450 15,731 12,221
76,450 76,500 15,745 12,234
76,500 76,550 15,759 12,246
76,550 76,600 15,773 12,259
76,600 76,650 15,787 12,271
76,650 76,700 15,801 12,284
76,700 76,750 15,815 12,296
76,750 76,800 15,829 12,309
76,800 76,850 15,843 12,321
76,850 76,900 15,857 12,334
76,900 76,950 15,871 12,346
76,950 77,000 15,885 12,359
77,000
77,000 77,050 15,899 12,371
77,050 77,100 15,913 12,384
77,100 77,150 15,927 12,396
77,150 77,200 15,941 12,409
77,200 77,250 15,955 12,421
77,250 77,300 15,969 12,434
77,300 77,350 15,983 12,446
77,350 77,400 15,997 12,459
77,400 77,450 16,011 12,471
77,450 77,500 16,025 12,484
77,500 77,550 16,039 12,496
77,550 77,600 16,053 12,509
77,600 77,650 16,067 12,521
77,650 77,700 16,081 12,534
77,700 77,750 16,095 12,546
77,750 77,800 16,109 12,559
77,800 77,850 16,123 12,571
77,850 77,900 16,137 12,584
77,900 77,950 16,151 12,596
77,950 78,000 16,165 12,609
78,000
78,000 78,050 16,179 12,621
78,050 78,100 16,193 12,634
78,100 78,150 16,207 12,646
78,150 78,200 16,221 12,659
78,200 78,250 16,235 12,671
78,250 78,300 16,249 12,684
78,300 78,350 16,263 12,696
78,350 78,400 16,277 12,709
78,400 78,450 16,291 12,721
78,450 78,500 16,305 12,734
78,500 78,550 16,319 12,746
78,550 78,600 16,333 12,759
78,600 78,650 16,347 12,771
78,650 78,700 16,361 12,784
78,700 78,750 16,375 12,796
78,750 78,800 16,389 12,809
78,800 78,850 16,403 12,821
78,850 78,900 16,417 12,834
78,900 78,950 16,431 12,846
78,950 79,000 16,445 12,859
79,000
79,000 79,050 16,459 12,871
79,050 79,100 16,473 12,884
79,100 79,150 16,487 12,896
79,150 79,200 16,501 12,909
79,200 79,250 16,515 12,921
79,250 79,300 16,529 12,934
79,300 79,350 16,543 12,946
79,350 79,400 16,557 12,959
79,400 79,450 16,571 12,971
79,450 79,500 16,585 12,984
79,500 79,550 16,599 12,996
79,550 79,600 16,613 13,009
79,600 79,650 16,627 13,021
79,650 79,700 16,641 13,034
79,700 79,750 16,655 13,046
79,750 79,800 16,669 13,059
79,800 79,850 16,683 13,071
79,850 79,900 16,697 13,084
79,900 79,950 16,711 13,096
79,950 80,000 16,725 13,109
80,000
80,000 80,050 16,739 13,121
80,050 80,100 16,753 13,134
80,100 80,150 16,767 13,146
80,150 80,200 16,781 13,159
80,200 80,250 16,795 13,171
80,250 80,300 16,809 13,184
80,300 80,350 16,823 13,196
80,350 80,400 16,837 13,209
80,400 80,450 16,851 13,221
80,450 80,500 16,865 13,234
80,500 80,550 16,879 13,246
80,550 80,600 16,893 13,259
80,600 80,650 16,907 13,271
80,650 80,700 16,921 13,284
80,700 80,750 16,935 13,296
80,750 80,800 16,949 13,309
80,800 80,850 16,963 13,321
80,850 80,900 16,977 13,334
80,900 80,950 16,991 13,346
80,950 81,000 17,005 13,359
81,000
81,000 81,050 17,019 13,371
81,050 81,100 17,033 13,384
81,100 81,150 17,047 13,396
81,150 81,200 17,061 13,409
81,200 81,250 17,075 13,421
81,250 81,300 17,089 13,434
81,300 81,350 17,103 13,446
81,350 81,400 17,117 13,459
81,400 81,450 17,131 13,471
81,450 81,500 17,145 13,484
81,500 81,550 17,159 13,496
81,550 81,600 17,173 13,509
81,600 81,650 17,187 13,521
81,650 81,700 17,201 13,534
81,700 81,750 17,215 13,546
81,750 81,800 17,229 13,559
81,800 81,850 17,243 13,571
81,850 81,900 17,257 13,584
81,900 81,950 17,271 13,596
81,950 82,000 17,285 13,609
82,000
82,000 82,050 17,299 13,621
82,050 82,100 17,313 13,634
82,100 82,150 17,327 13,646
82,150 82,200 17,341 13,659
82,200 82,250 17,355 13,671
82,250 82,300 17,369 13,684
82,300 82,350 17,383 13,696
82,350 82,400 17,397 13,709
82,400 82,450 17,411 13,721
82,450 82,500 17,425 13,734
82,500 82,550 17,439 13,746
82,550 82,600 17,453 13,759
82,600 82,650 17,467 13,771
82,650 82,700 17,481 13,784
82,700 82,750 17,495 13,796
82,750 82,800 17,509 13,809
82,800 82,850 17,523 13,821
82,850 82,900 17,537 13,834
82,900 82,950 17,551 13,846
82,950 83,000 17,565 13,859
83,000
83,000 83,050 17,579 13,871
83,050 83,100 17,593 13,884
83,100 83,150 17,607 13,896
83,150 83,200 17,621 13,909
83,200 83,250 17,635 13,921
83,250 83,300 17,649 13,934
83,300 83,350 17,663 13,946
83,350 83,400 17,677 13,959
83,400 83,450 17,691 13,971
83,450 83,500 17,705 13,984
83,500 83,550 17,719 13,996
83,550 83,600 17,733 14,009
83,600 83,650 17,747 14,021
83,650 83,700 17,761 14,034
83,700 83,750 17,775 14,046
83,750 83,800 17,789 14,059
83,800 83,850 17,803 14,071
83,850 83,900 17,817 14,084
83,900 83,950 17,831 14,096
83,950 84,000 17,845 14,109
84,000
84,000 84,050 17,859 14,121
84,050 84,100 17,873 14,134
84,100 84,150 17,887 14,146
84,150 84,200 17,901 14,159
84,200 84,250 17,915 14,171
84,250 84,300 17,929 14,184
84,300 84,350 17,943 14,196
84,350 84,400 17,957 14,209
84,400 84,450 17,971 14,221
84,450 84,500 17,985 14,234
84,500 84,550 17,999 14,246
84,550 84,600 18,013 14,259
84,600 84,650 18,027 14,271
84,650 84,700 18,041 14,284
84,700 84,750 18,055 14,296
84,750 84,800 18,069 14,309
84,800 84,850 18,083 14,321
84,850 84,900 18,097 14,334
84,900 84,950 18,111 14,346
84,950 85,000 18,125 14,359
85,000
85,000 85,050 18,139 14,371
85,050 85,100 18,153 14,384
85,100 85,150 18,167 14,396
85,150 85,200 18,181 14,409
85,200 85,250 18,195 14,421
85,250 85,300 18,209 14,434
85,300 85,350 18,223 14,446
85,350 85,400 18,237 14,459
85,400 85,450 18,251 14,471
85,450 85,500 18,265 14,484
85,500 85,550 18,279 14,496
85,550 85,600 18,293 14,509
85,600 85,650 18,307 14,521
85,650 85,700 18,321 14,534
85,700 85,750 18,335 14,546
85,750 85,800 18,349 14,559
85,800 85,850 18,363 14,571
85,850 85,900 18,377 14,584
85,900 85,950 18,391 14,596
85,950 86,000 18,405 14,609
86,000
86,000 86,050 18,419 14,621
86,050 86,100 18,433 14,634
86,100 86,150 18,447 14,646
86,150 86,200 18,461 14,659
86,200 86,250 18,475 14,671
86,250 86,300 18,489 14,684
86,300 86,350 18,503 14,696
86,350 86,400 18,517 14,709
86,400 86,450 18,531 14,721
86,450 86,500 18,545 14,734
86,500 86,550 18,559 14,746
86,550 86,600 18,573 14,759
86,600 86,650 18,587 14,771
86,650 86,700 18,601 14,784
86,700 86,750 18,615 14,796
86,750 86,800 18,629 14,809
86,800 86,850 18,643 14,821
86,850 86,900 18,657 14,834
86,900 86,950 18,671 14,846
86,950 87,000 18,685 14,859
87,000
87,000 87,050 18,699 14,871
87,050 87,100 18,713 14,884
87,100 87,150 18,727 14,896
87,150 87,200 18,741 14,909
87,200 87,250 18,755 14,921
87,250 87,300 18,769 14,934
87,300 87,350 18,783 14,946
87,350 87,400 18,797 14,959
87,400 87,450 18,811 14,971
87,450 87,500 18,825 14,984
87,500 87,550 18,839 14,996
87,550 87,600 18,853 15,009
87,600 87,650 18,867 15,021
87,650 87,700 18,881 15,034
87,700 87,750 18,895 15,046
87,750 87,800 18,909 15,059
87,800 87,850 18,923 15,071
87,850 87,900 18,937 15,084
87,900 87,950 18,951 15,096
87,950 88,000 18,965 15,109
88,000
88,000 88,050 18,979 15,121
88,050 88,100 18,993 15,134
88,100 88,150 19,007 15,146
88,150 88,200 19,021 15,159
88,200 88,250 19,035 15,171
88,250 88,300 19,049 15,184
88,300 88,350 19,063 15,196
88,350 88,400 19,077 15,209
88,400 88,450 19,091 15,221
88,450 88,500 19,105 15,234
88,500 88,550 19,119 15,246
88,550 88,600 19,133 15,259
88,600 88,650 19,147 15,271
88,650 88,700 19,161 15,284
88,700 88,750 19,175 15,296
88,750 88,800 19,189 15,309
88,800 88,850 19,203 15,321
88,850 88,900 19,217 15,334
88,900 88,950 19,231 15,346
88,950 89,000 19,245 15,359
89,000
89,000 89,050 19,259 15,371
89,050 89,100 19,273 15,384
89,100 89,150 19,287 15,396
89,150 89,200 19,301 15,409
89,200 89,250 19,315 15,421
89,250 89,300 19,329 15,434
89,300 89,350 19,343 15,446
89,350 89,400 19,357 15,459
89,400 89,450 19,371 15,471
89,450 89,500 19,385 15,484
89,500 89,550 19,399 15,496
89,550 89,600 19,413 15,509
89,600 89,650 19,427 15,521
89,650 89,700 19,441 15,534
89,700 89,750 19,455 15,546
89,750 89,800 19,469 15,559
89,800 89,850 19,483 15,571
89,850 89,900 19,497 15,584
89,900 89,950 19,511 15,596
89,950 90,000 19,525 15,609
90,000
90,000 90,050 19,539 15,621
90,050 90,100 19,553 15,634
90,100 90,150 19,567 15,646
90,150 90,200 19,581 15,659
90,200 90,250 19,595 15,671
90,250 90,300 19,609 15,684
90,300 90,350 19,623 15,696
90,350 90,400 19,637 15,709
90,400 90,450 19,651 15,721
90,450 90,500 19,665 15,734
90,500 90,550 19,679 15,746
90,550 90,600 19,693 15,759
90,600 90,650 19,707 15,771
90,650 90,700 19,721 15,784
90,700 90,750 19,735 15,796
90,750 90,800 19,749 15,809
90,800 90,850 19,763 15,821
90,850 90,900 19,777 15,834
90,900 90,950 19,791 15,846
90,950 91,000 19,805 15,859
91,000
91,000 91,050 19,819 15,871
91,050 91,100 19,833 15,884
91,100 91,150 19,847 15,896
91,150 91,200 19,861 15,909
91,200 91,250 19,875 15,921
91,250 91,300 19,889 15,934
91,300 91,350 19,903 15,946
91,350 91,400 19,917 15,959
91,400 91,450 19,931 15,971
91,450 91,500 19,945 15,984
91,500 91,550 19,959 15,996
91,550 91,600 19,973 16,009
91,600 91,650 19,987 16,021
91,650 91,700 20,001 16,034
91,700 91,750 20,015 16,046
91,750 91,800 20,029 16,059
91,800 91,850 20,043 16,071
91,850 91,900 20,057 16,084
91,900 91,950 20,071 16,096
91,950 92,000 20,085 16,109
92,000
92,000 92,050 20,099 16,121
92,050 92,100 20,113 16,134
92,100 92,150 20,127 16,146
92,150 92,200 20,141 16,159
92,200 92,250 20,155 16,171
92,250 92,300 20,169 16,184
92,300 92,350 20,183 16,196
92,350 92,400 20,197 16,209
92,400 92,450 20,211 16,221
92,450 92,500 20,225 16,234
92,500 92,550 20,239 16,246
92,550 92,600 20,253 16,259
92,600 92,650 20,267 16,271
92,650 92,700 20,281 16,284
92,700 92,750 20,295 16,296
92,750 92,800 20,309 16,309
92,800 92,850 20,323 16,321
92,850 92,900 20,337 16,334
92,900 92,950 20,351 16,346
92,950 93,000 20,365 16,359
93,000
93,000 93,050 20,379 16,371
93,050 93,100 20,393 16,384
93,100 93,150 20,407 16,396
93,150 93,200 20,421 16,409
93,200 93,250 20,435 16,421
93,250 93,300 20,449 16,434
93,300 93,350 20,463 16,446
93,350 93,400 20,477 16,459
93,400 93,450 20,491 16,471
93,450 93,500 20,505 16,484
93,500 93,550 20,519 16,496
93,550 93,600 20,533 16,509
93,600 93,650 20,547 16,521
93,650 93,700 20,561 16,534
93,700 93,750 20,575 16,546
93,750 93,800 20,589 16,559
93,800 93,850 20,603 16,571
93,850 93,900 20,617 16,584
93,900 93,950 20,631 16,596
93,950 94,000 20,645 16,609
94,000
94,000 94,050 20,659 16,621
94,050 94,100 20,673 16,634
94,100 94,150 20,687 16,646
94,150 94,200 20,701 16,659
94,200 94,250 20,715 16,671
94,250 94,300 20,729 16,684
94,300 94,350 20,743 16,696
94,350 94,400 20,757 16,709
94,400 94,450 20,771 16,721
94,450 94,500 20,785 16,734
94,500 94,550 20,799 16,746
94,550 94,600 20,813 16,759
94,600 94,650 20,827 16,771
94,650 94,700 20,841 16,784
94,700 94,750 20,855 16,796
94,750 94,800 20,869 16,809
94,800 94,850 20,883 16,821
94,850 94,900 20,897 16,834
94,900 94,950 20,911 16,846
94,950 95,000 20,925 16,859
95,000
95,000 95,050 20,939 16,871
95,050 95,100 20,953 16,884
95,100 95,150 20,967 16,896
95,150 95,200 20,981 16,909
95,200 95,250 20,995 16,921
95,250 95,300 21,009 16,934
95,300 95,350 21,023 16,946
95,350 95,400 21,037 16,959
95,400 95,450 21,051 16,971
95,450 95,500 21,065 16,984
95,500 95,550 21,079 16,996
95,550 95,600 21,093 17,009
95,600 95,650 21,107 17,021
95,650 95,700 21,121 17,034
95,700 95,750 21,135 17,046
95,750 95,800 21,149 17,059
95,800 95,850 21,163 17,071
95,850 95,900 21,177 17,084
95,900 95,950 21,191 17,096
95,950 96,000 21,205 17,109
96,000
96,000 96,050 21,219 17,121
96,050 96,100 21,233 17,134
96,100 96,150 21,247 17,146
96,150 96,200 21,261 17,159
96,200 96,250 21,275 17,171
96,250 96,300 21,289 17,184
96,300 96,350 21,303 17,196
96,350 96,400 21,317 17,209
96,400 96,450 21,331 17,221
96,450 96,500 21,345 17,234
96,500 96,550 21,359 17,246
96,550 96,600 21,373 17,259
96,600 96,650 21,387 17,271
96,650 96,700 21,401 17,284
96,700 96,750 21,415 17,296
96,750 96,800 21,429 17,309
96,800 96,850 21,443 17,321
96,850 96,900 21,457 17,334
96,900 96,950 21,471 17,346
96,950 97,000 21,485 17,359
97,000
97,000 97,050 21,499 17,371
97,050 97,100 21,513 17,384
97,100 97,150 21,527 17,396
97,150 97,200 21,541 17,409
97,200 97,250 21,555 17,421
97,250 97,300 21,569 17,434
97,300 97,350 21,583 17,446
97,350 97,400 21,597 17,459
97,400 97,450 21,611 17,471
97,450 97,500 21,625 17,484
97,500 97,550 21,639 17,496
97,550 97,600 21,653 17,509
97,600 97,650 21,667 17,521
97,650 97,700 21,681 17,534
97,700 97,750 21,695 17,546
97,750 97,800 21,709 17,559
97,800 97,850 21,723 17,571
97,850 97,900 21,737 17,584
97,900 97,950 21,751 17,596
97,950 98,000 21,765 17,609
98,000
98,000 98,050 21,779 17,621
98,050 98,100 21,793 17,634
98,100 98,150 21,807 17,646
98,150 98,200 21,821 17,659
98,200 98,250 21,835 17,671
98,250 98,300 21,849 17,684
98,300 98,350 21,863 17,696
98,350 98,400 21,877 17,709
98,400 98,450 21,891 17,721
98,450 98,500 21,905 17,734
98,500 98,550 21,919 17,746
98,550 98,600 21,933 17,759
98,600 98,650 21,947 17,771
98,650 98,700 21,961 17,784
98,700 98,750 21,975 17,796
98,750 98,800 21,989 17,809
98,800 98,850 22,003 17,821
98,850 98,900 22,017 17,834
98,900 98,950 22,031 17,846
98,950 99,000 22,045 17,859
99,000
99,000 99,050 22,059 17,871
99,050 99,100 22,073 17,884
99,100 99,150 22,087 17,896
99,150 99,200 22,101 17,909
99,200 99,250 22,115 17,921
99,250 99,300 22,129 17,934
99,300 99,350 22,143 17,946
99,350 99,400 22,157 17,959
99,400 99,450 22,171 17,971
99,450 99,500 22,185 17,984
99,500 99,550 22,199 17,996
99,550 99,600 22,213 18,009
99,600 99,650 22,227 18,021
99,650 99,700 22,241 18,034
99,700 99,750 22,255 18,046
99,750 99,800 22,269 18,059
99,800 99,850 22,283 18,071
99,850 99,900 22,297 18,084
99,900 99,950 22,311 18,096
99,950 100,000 22,325 18,109
-----------------------------------
$100,000
or over --
use
Form 1040X
-----------------------------------
[The following graphic has not been reproduced:
Income and Outlays Pie Chart]
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.
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 that applies to you. Envelopes without enough postage will be returned to you by the post office.
----------------------------------------------------------------------
THEN use this address if you:
---------------------------------------------
Are not enclosing Are enclosing a
a check or money check or money
IF you live in... order... order...
----------------------------------------------------------------------
Alabama, Delaware, Internal Revenue Internal Revenue
Florida, Georgia, Service Center Service Center
North Carolina, Atlanta, Atlanta,
Rhode Island, GA 39901-0014 GA 39901-0114
South Carolina,
Virginia
----------------------------------------------------------------------
District of Columbia, Internal Revenue Internal Revenue
Maine, Maryland, Service Center Service Center
Massachusetts, Andover, Andover,
New Hampshire, MA 05501-0014 MA 05501-0114
New York, Vermont
----------------------------------------------------------------------
Arkansas, Connecticut, Internal Revenue Internal Revenue
Illinois, Indiana, Service Center Service Center
Iowa, Michigan, Kansas City, Kansas City,
Minnesota, Missouri, MO 64999-0014 MO 64999-0114
New Jersey, Ohio,
Wisconsin
----------------------------------------------------------------------
Kentucky*, Internal Revenue Internal Revenue
Pennsylvania* Service Center Service Center
Philadelphia, Philadelphia,
PA 19255-0014 PA 19255-0114
----------------------------------------------------------------------
Kansas, Louisiana, Internal Revenue Internal Revenue
Mississippi, Oklahoma, Service Center Service Center
Tennessee, Texas, Austin, Austin,
West Virginia, TX 73301-0014 TX 73301-0114
APO, FPO
----------------------------------------------------------------------
Alaska, Arizona, Internal Revenue Internal Revenue
California, Colorado, Service Center Service Center
Hawaii, Idaho, Fresno, Fresno,
Minnesota, Montana, CA 93888-0014 CA 93888-0114
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 U.S. Austin, Austin,
Virgin Islands**, TX 73301-0215 TX 73301-0215
Puerto Rico (or if USA USA
excluding income
under Internal
Revenue Code section
933), dual-status
aliens, a foreign
country: U.S.
citizens and those
filing Form 2555,
2555-EZ, or 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 64999-0014 (if you are not enclosing a check or money order); or
Internal Revenue Service Center, Kansas City, MO 64999-0114 (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 U.S. Virgin Islands should use: V.I. Bureau
of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas,
VI 00802.
======================================================================