IRS e-file: Explore all electronic filing and payment options, including Free File.
freefile Take The Free Way
If you made $54,000 or less in 2007, you're one of the 95+ million taxpayers who are eligible to e-file for free!
See page 4 or go to: www.irs.gov
Mailing Your Return
You may be mailing your return to a different address this year. See the back cover.
Mortgage Insurance Premiums
You may be able to deduct qualified mortgage insurance premiums. See the Instructions for Schedules A&B.
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.
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.
The Taxpayer Advocate Service (TAS) 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.
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.
freefile Take the free way.
Make $54,000 or less? e-file For Free!
If your 2007 adjusted gross income was $54,000 or less, you're one of the 95+ million taxpayers who are eligible for Free File. Free File, a service offered by the IRS in partnership with the Free File Alliance, a group of tax preparation software companies, is:
If you don't qualify for Free File, then you may want to check out the Partners Page on www.irs.gov for low-cost e-file options.
Use IRS e-file — there are three ways:
You can easily prepare and e-file your own tax return. To do so, you'll need:
The VITA Program offers free tax help for low to moderate income taxpayers. The Tax Counseling for the Elderly (TCE) Program provides free tax help to people age 60 and older.
Many taxpayers rely on tax professionals to handle their returns and most tax professionals can e-file your return. You just have to be sure to ask.
Also, tax professionals can charge a fee for IRS e-file. Fees can vary depending on the professional and specific services rendered, so be sure to discuss this upfront.
e-file! It's Never Been Easier.
It's easy to see why more than 60% of taxpayers e-file their tax returns: it's faster, easier, and more convenient than paper filing. E-filing also reduces the chance of making mistakes. Plus, if your 2007 adjusted gross income was $54,000 or less, you can e-file for Free by using Free File at www.irs.gov!
e-file and Get the Benefits
Totally Safe and Secure
More than half a billion federal tax returns have been e-filed! The IRS uses the most secure technology available to safeguard your personal information. So you can rest assured that when you e-file, your information will be safe.
Visit: www.irs.gov/efile for the latest information.
electronic irs
You can accomplish many things electronically within www.irs.gov. The Electronic IRS is a gateway to the many IRS electronic options and it's available 24 hours a day, 7 days a week. Should you choose to file a paper return, you'll find information, resources, and all of the forms ready to download.
Tax benefits extended. The following tax benefits were extended through 2007.
Alternative minimum tax (AMT) exemption amount decreased. The AMT exemption amount is decreased to $33,750 ($45,000 if married filing jointly or a qualifying widow(er); $22,500 if married filing separately).
Caution: At the time these instructions went to print, Congress was expected to consider legislation that would increase the amounts above. To find out if legislation was enacted, and for more details, see the Instructions for Form 6251.
IRA deduction expanded. You may be able to take an IRA deduction if you were covered by a retirement plan and your 2007 modified adjusted gross income (AGI) is less than $62,000 ($103,000 if married filing jointly or qualifying widow(er)).
You may be able to deduct up to an additional $3,000 if you were a participant in a 401(k) plan and your employer was in bankruptcy in an earlier year. See the instructions for line 32 on page 27.
Standard mileage rates. The 2007 rate for business use of your vehicle is 48 1/2 cents a mile. The 2007 rate for use of your vehicle to get medical care or to move is 20 cents a mile.
Earned income credit (EIC). You may be able to take the EIC if:
The maximum AGI you can have and still get the credit also has increased. You may be able to take the credit if your AGI is less than the amount in the above list that applies to you. The maximum investment income you can have and still get the credit has increased to $2,900. See the instructions for lines 66a and 66b that begin on page 44.
Elective salary deferrals. The maximum amount you can defer under all plans is generally limited to $15,500 ($10,500 if you only have SIMPLE plans; $18,500 for section 403(b) plans if you qualify for the 15-year rule). See the instructions for line 7 on page 18.
Mailing your return. You may be mailing your return to a different address this year because the IRS has changed the filing location for several areas. If you received an envelope with your tax package, please use it. Otherwise, see Where Do You File? on the back cover.
Domestic production activities deduction. The deduction rate for 2007 is increased to 6%.
Unreported social security and Medicare tax on wages. If you are an employee and your employer did not withhold social security and Medicare tax, see Form 8919 to figure and report this tax.
Refundable credit for prior-year minimum tax. If you have an unused minimum tax credit carryforward from 2004, see Form 8801 to find if you can take this credit.
Health savings account (HSA) funding distributions. You may be able to elect to exclude from income a distribution made from your IRA to your HSA. See the instructions for lines 15a and 15b on page 21.
Insurance premiums for retired public safety officers. If you are a retired safety officer, you can elect to exclude from income distributions made directly from your eligible retirement plans to pay premiums for certain insurance. See the instructions for lines 16a and 16b on page 22.
Exemption for housing a person displaced by Hurricane Katrina expires. The additional exemption amount for housing a person displaced by Hurricane Katrina does not apply for 2007 or later years.
Telephone excise tax credit. This credit was available only on your 2006 return. If you filed but did not request it on your 2006 return, file Form 1040X using a simplified procedure explained in its instructions to amend your 2006 return. If you were not required to file a 2006 return, see the 2006 Form 1040EZ-T.
IRA deduction expanded. You and your spouse, if filing jointly, each may be able to deduct up to $5,000 ($6,000 if age 50 or older at the end of the year). You may be able to take an IRA deduction if you were covered by a retirement plan and your 2008 modified AGI is less than $63,000 ($105,000 if married filing jointly or qualifying widow(er)).
You may be able to deduct up to an additional $3,000 if you were a participant in a 401(k) plan and your employer was in bankruptcy in an earlier year. See the instructions for line 32 on page 27.
Earned income credit (EIC). You may be able to take the EIC if:
The maximum AGI you can have and still get the credit also has increased. You may be able to take the credit if your AGI is less than the amount in the above list that applies to you. The maximum investment income you can have and still get the credit has increased to $2,950.
Personal exemption and itemized deduction phaseouts reduced. Taxpayers with adjusted gross income above a certain amount may lose part of their deduction for personal exemptions and itemized deductions. The amount by which these deductions are reduced in 2008 will be only 1/2 of the amount of the reduction that otherwise would have applied in 2007.
Capital gain tax rate reduced. The 5% capital gain tax rate is reduced to zero.
Tax on children's income. Form 8615 will be required to figure the tax for the following children with investment income of more than $1,800.
The election to report a child's investment income on a parent's return and the special rule for when a child must file Form 6251 will also apply to the children listed above.
Expiring tax benefits. The following benefits are scheduled to expire and will not apply for 2008.
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
IRS e-file Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit www.irs.gov for details.
Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use TeleTax topic 901 (see page 79) to see if they must file.
Chart A—For Most People
----------------------------------------------------------------------
THEN file a
return if your
gross income**
IF your filing status AND at the end of was at
is... 2007 you were*... least...
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under 65 $8,750
Single 65 or older 10,050
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under 65 (both spouses) $17,500
Married filing jointly*** 65 or older (one spouse) 18,550
65 or older (both
spouses) 19,600
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Married filing separately
(see page 13) any age $3,400
----------------------------------------------------------------------
Head of household under 65 $11,250
(see page 13) 65 or older 12,550
----------------------------------------------------------------------
Qualifying widow(er) with
dependent child under 65 $14,100
(see page 14) 65 or older 15,150
----------------------------------------------------------------------
* If you were born on January 1, 1943, you are considered to be age 65
at the end of 2007.
** 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). Do not include social security benefits
unless you are married filing a separate return and you lived with
your spouse at any time in 2007.
*** If you did not live with your spouse at the end of 2007 (or on the
date your spouse died) and your gross income was at least $3,400, you
must file a return regardless of your age.
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Chart B—For Children and Other Dependents (See the instructions for line 6c that begin on page 15 to find out if someone can claim you as a dependent.)
----------------------------------------------------------------------
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.
----------------------------------------------------------------------
Single dependents. Were you either age 65 or older or blind?
[] No. You must file a return if any of the following apply.
• Your unearned income was over $850.
• Your earned income was over $5,350.
• Your gross income was more than the larger of—
• $850, or
• Your earned income (up to $5,050) plus $300.
[] Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,150 ($3,450 if 65 or older
and blind).
• Your earned income was over $6,650 ($7,950 if 65 or older and
blind).
• Your gross income was more than—
The larger of: Plus This amount:
--------------------------------- } -----------------
• $850, or } $1,300 ($2,600 if
• Your earned income (up to } 65 or older and
$5,050) plus $300 } blind)
----------------------------------------------------------------------
Married dependents. Were you either age 65 or older or blind?
[] No. You must file a return if any of the following apply.
• Your unearned income was over $850.
• Your earned income was over $5,350.
• Your gross income was at least $5 and your spouse files a
separate return and itemizes deductions.
• Your gross income was more than the larger of—
• $850, or
• Your earned income (up to $5,050) plus $300.
[] Yes. You must file a return if any of the following apply.
• Your unearned income was over $1,900 ($2,950 if 65 or older
and blind).
• Your earned income was over $6,400 ($7,450 if 65 or older and
blind).
• Your gross income was at least $5 and your spouse files a
separate return and itemizes deductions.
• Your gross income was more than—
The larger of: Plus This amount:
-------------------------------- } -----------------
• $850, or } $1,050 ($2,100 if
• Your earned income (up to } 65 or older and
$5,050) plus $300 } blind)
----------------------------------------------------------------------
Chart C—Other Situations When You Must File
----------------------------------------------------------------------
You must file a return if any of the four conditions below apply for
2007.
----------------------------------------------------------------------
1. You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual
retirement arrangement (IRA), or other tax-favored account. But
if you are filing a return only because you owe this tax, you can
file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only
because you owe this tax, you can file Schedule H by itself.
d. Social security and Medicare tax on tips you did not report to
your employer or on wages you received from an employer who did
not withhold these taxes.
e. Write-in taxes, including uncollected social security and
Medicare or RRTA tax on tips you reported to your employer or on
group-term life insurance and additional tax on health savings
account distributions. See the instructions for line 63 on page
42.
f. Recapture taxes. See the instructions for line 44, that begin on
page 33, and line 63, on page 42.
g. Additional tax on a health savings account from Form 8889, Part
III.
----------------------------------------------------------------------
2. You received any advance earned income credit (EIC) payments from
your employer. These payments are shown in Form W-2, box 9.
----------------------------------------------------------------------
3. You had net earnings from self-employment of at least $400.
----------------------------------------------------------------------
4. You had wages of $108.28 or more from a church or qualified
church-controlled organization that is exempt from employer social
security and Medicare taxes.
----------------------------------------------------------------------
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, additional child tax credit, health coverage tax credit, or refundable credit for prior year minimum tax.
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 2007 and certain other conditions apply, you can elect to include your child's income on your return. But you must use 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 79) or see Form 8814.
A child born on January 1, 1990, is considered to be age 18 at the end of 2007. Do not use Form 8814 for such a child.
Resident aliens. These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.
Nonresident aliens and dual-status aliens. These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.
See Pub. 519 for details.
Caution: Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 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 1040 by April 15, 2008. If you file after this date, you may have to pay interest and penalties. See page 78.
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, see Pub. 3.
See the back cover for filing instructions and addresses. For details on using a private delivery service, see page 9.
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.
Caution: An automatic 6-month extension to file does not extend the time to pay your tax. See Form 4868.
If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.
This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must attach a statement to your return showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 16, 2008, you file Form 4868. This 4-month extension of time to file does not extend the time to pay your tax. See Form 4868.
IRS e-file: IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File 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 1040, line 64. If you itemize your deductions and any state or local income tax withheld is shown on these forms, include the tax withheld on Schedule A, line 5, if you do not elect to deduct state and local general sales taxes.
----------------------------------------------------------------------
Form Item and Box in Which Where To Report if
It Should Appear Filing Form 1040
----------------------------------------------------------------------
W-2 Wages, tips, other compensation Form 1040, line 7
(box 1)
Allocated tips (box 8) See Wages, Salaries,
Tips, etc. on page 18
Advance EIC payment (box 9) Form 1040, line 61
Dependent care benefits (box 10) Form 2441, Part III
Adoption benefits (box 12, Form 8839, line 22
code T)
Employer contributions to an Form 8853, line 3
Archer MSA (box 12, code R)
Employer contributions to a
health savings account (box Form 8889, line 9
12, code W)
----------------------------------------------------------------------
W-2G Gambling winnings (box 1) Form 1040, line 21
(Schedule C or C-EZ for
professional gamblers)
----------------------------------------------------------------------
1098 Mortgage interest (box 1) }
Points (box 2) } Schedule A, line 10*
Refund of overpaid interest Form 1040, line 21, but
(box 3) first see the
instructions on
Form 1098*
Mortgage insurance premiums See the instructions for
(box 4) Schedule A, line 13*
----------------------------------------------------------------------
1098-C Contributions of motor Schedule A, line 17
vehicles, boats, and
airplanes
----------------------------------------------------------------------
1098-E Student loan interest (box 1) See the instructions
for Form 1040, line 33,
on page 30*
----------------------------------------------------------------------
1098-T Qualified tuition and See the instructions
related expenses (box 1) for Form 1040, line
34, on page 31, or
Form 1040, line 49, on
page 37, but first see
the instructions on
Form 1098-T*
----------------------------------------------------------------------
1099-A Acquisition or abandonment of See Pub. 544
secured property
----------------------------------------------------------------------
1099-B Stocks, bonds, etc. (box 2) See the instructions on
Form 1099-B
Bartering (box 3) See Pub. 525
Aggregate profit or (loss) Form 6781, line 1
(box 11)
----------------------------------------------------------------------
1099-C Canceled debt (box 2) Form 1040, line 21, but
first see the
instructions on
Form 1099-C*
----------------------------------------------------------------------
1099-DIV Total ordinary dividends Form 1040, line 9a
(box 1a)
Qualified dividends (box 1b) See the instructions
for Form 1040, line 9b,
on page 19
Total capital gain distributions Form 1040, line 13, or,
(box 2a) if required, Schedule
D, line 13
Unrecaptured section 1250 gain See the instructions
(box 2b) for Schedule D, line
19, that begin on page
D-8
Section 1202 gain (box 2c) See Exclusion of Gain
on Qualified Small
Business (QSB) Stock
in the instructions for
Schedule D on page D-4
Collectibles (28%) gain (box 2d) See the instructions
for Schedule D, line
18, on page D-8
Nondividend distributions (box See the instructions
3) for Form 1040, line 9a,
on page 19
Investment expenses (box 5) Schedule A, line 23
Foreign tax paid (box 6) Form 1040, line 51, or
Schedule A, line 8.
But first see the
instructions for line
51 that begin on page
37.
----------------------------------------------------------------------
1099-G Unemployment compensation Form 1040, line 19. But
(box 1) if you repaid any
unemployment
compensation in 2007,
see the instructions
for line 19 on page 24.
State or local income See the instructions
tax refunds, credits, or for Form 1040, line
offsets (box 2) 10, that begin on page
20. If box 8 on
Form 1099-G is checked,
see the box 8
instructions.
ATAA payments (box 5) Form 1040, line 21
Taxable grants (box 6) Form 1040, line 21*
Agriculture payments (box 7) See the Instructions
for Schedule F or
Pub. 225*
----------------------------------------------------------------------
1099-INT Interest income (box 1) See the instructions for
Form 1040, line 8a, on
page 19
Early withdrawal penalty (box 2) Form 1040, line 30
Interest on U.S. savings bonds See the instructions for
and Treasury obligations Form 1040, line 8a, on
(box 3) page 19
Investment expenses (box 5) Schedule A, line 23
Foreign tax paid (box 6) Form 1040, line 51, or
Schedule A, line 8.
But first see the
instructions for line
51 that begin on page
37.
Tax-exempt interest (box 8) Form 1040, line 8b
Specified private activity bond Form 6251, line 11
interest (box 9)
----------------------------------------------------------------------
1099-LTC Long-term care and accelerated See Pub. 525 and the
death benefits Instructions for
Form 8853
----------------------------------------------------------------------
1099-MISC Rents (box 1) See the Instructions for
Schedule E*
Royalties (box 2) Schedule E, line 4 (for
timber, coal, and iron
ore royalties, see
Pub. 544)*
Other income (box 3) Form 1040, line 21*
Nonemployee compensation (box 7) Schedule C, C-EZ, or F.
But if you were not
self-employed, see the
instructions on
Form 1099-MISC.
Excess golden parachute payments See the instructions for
(box 13) Form 1040, line 63,
on page 42
Other (boxes 5, 6, 8, 9, 10, and See the instructions on
15b) Form 1099-MISC
----------------------------------------------------------------------
1099-OID Original issue discount }
(box 1) } See the instructions on
Other periodic interest } Form 1099-OID
(box 2) }
Early withdrawal penalty Form 1040, line 30
(box 3)
Original issue discount See the instructions on
on U.S. Treasury obligations Form 1099-OID
(box 6)
Investment expenses (box 7) Schedule A, line 23
----------------------------------------------------------------------
1099-PATR Patronage dividends and other Schedule C, C-EZ, or F
distributions from a or Form 4835, but first
cooperative (boxes 1, 2, 3, see the instructions on
and 5) Form 1099-PATR
Domestic production activities Form 8903, line 21
deduction (box 6)
Credits (boxes 7, 8, and 10) Form 3468, 3800, 5884,
6478, 8835, 8844,
8845, 8861, 8864,
8896, or 8909
Patron's AMT adjustment (box 9) Form 6251, line 26
Deduction for small refiner Schedule C, C-EZ, or F
capital costs or qualified
refinery property (box 10)
----------------------------------------------------------------------
1099-Q Qualified education program See the instructions for
payments Form 1040, line 21, on
page 24
----------------------------------------------------------------------
1099-R Distributions from IRAs** See the instructions for
Form 1040, lines 15a
and 15b, that begin on
page 21
Distributions from pensions, See the instructions for
annuities, etc. Form 1040, lines 16a
and 16b, that begin on
page 22
Capital gain (box 3) See the instructions on
Form 1099-R
----------------------------------------------------------------------
1099-S Gross proceeds from real Form 4797, Form 6252, or
estate transactions (box Schedule D. But if the
2) property was your home,
see the Instructions
for Schedule D to find
out if you must report
the sale or exchange.
Report an exchange of
like-kind property on
Form 8824 even if no
gross proceeds are
reported on
Form 1099-S.
Buyer's part of real estate See the instructions for
tax (box 5) Schedule A, line 6, on
page A-5*
----------------------------------------------------------------------
1099-SA Distributions from health
savings accounts (HSAs) Form 8889, line 14a
Distributions from MSAs*** Form 8853
----------------------------------------------------------------------
* If the item relates to an activity for which you are required to
file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or
deductible amount allocable to the activity on that schedule or form
instead.
** This includes distributions from Roth, SEP, and SIMPLE IRAs.
*** This includes distributions from Archer and Medicare Advantage
MSAs.
======================================================================
Private Delivery Services
You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following.
The private delivery service can tell you how to get written proof of the mailing date.
Caution: Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.
[The following graphic has not been reproduced:
2007 Form 1040, U.S. Individual Income Tax Return]
IRS e-file: IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile for details.
Section references are to the Internal Revenue Code.
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 filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See page 76 for more details. If you received a peel-off label, cross out your former name and print your new name.
What if You Do Not Have a Label?
Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name on line 3 instead of below your name.
Tip: If you filed a joint return for 2006 and you are filing a joint return for 2007 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2006 return.
Enter your box number only if your post office does not deliver mail to your home.
Enter the information in the following order: City, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.
See page 77.
An incorrect or missing SSN can increase your tax or reduce your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at www.socialsecurity.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.
Check that your SSN on your Forms W-2 and 1099 agrees with your social security card. If not, see page 76 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.
Note. 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 if:
This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse can also have $3 go to the fund. If you check a box, your tax or refund will not change.
Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.
Tip: More than one filing status can apply to you. Choose the one that will give you the lowest tax.
You can check the box on line 1 if any of the following was true on December 31, 2007.
January 1, 2007, and did not remarry before the end of 2007. But if you have a dependent child, you may be able to use the qualifying widow(er) filing status. See the instructions for line 5 on page 14.
You can check the box on line 2 if any of the following apply.
For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife. A husband and wife filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they 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 76.
Nonresident aliens and dual-status aliens. Generally, a husband and wife cannot file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2007, you may elect to be treated as a resident alien and file a joint return. See Pub. 519 for details.
If you are married and file a separate return, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you cannot take the student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if your spouse itemizes deductions.
Generally, you report only your own income, exemptions, deductions, and credits. Different rules apply to people in community property states. See page 18.
Be sure to enter your spouse's SSN or ITIN on Form 1040 unless your spouse does not have and is not required to have an SSN or ITIN.
Tip: You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2007. See Married persons who live apart on this page.
This filing status is for unmarried individuals who provide a home for certain other persons. (Some married persons who live apart are considered unmarried. See Married persons who live apart on this page. If you are married to a nonresident alien, you may also be considered unmarried. See Nonresident alien spouse on this page.) You can check the box on line 4 only if you were unmarried or legally separated (according to your state law) under a decree of divorce or separate maintenance at the end of 2007 and either Test 1 or Test 2 below applies.
Test 1. You paid over half the cost of keeping up a home that was the main home for all of 2007 of your parent whom you can claim as a dependent, except under a multiple support agreement (see page 17). Your parent did not have to live with you.
Test 2. You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you on this page).
If the child is not your dependent, enter the child's name on line 4. If you do not enter the name, it will take us longer to process your return.
Dependent. To find out if someone is your dependent, see the instructions for line 6c that begin on page 15.
Exception to time lived with you. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, and detention in a juvenile facility, count as time lived in the home. If the person for whom you kept up a home was born or died in 2007, you can still file as head of household as long as the home was that person's main home for the part of the year he or she was alive. Also see Kidnapped child on page 17, if applicable.
Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.
If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.
Married persons who live apart. Even if you were not divorced or legally separated at the end of 2007, you are considered unmarried if all of the following apply.
Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
Nonresident alien spouse. You are considered unmarried for head of household filing status if your spouse was a nonresident alien at any time during the year and you do not choose to treat him or her as a resident alien. To claim head of household filing status, you must also meet Test 1 or Test 2 on this page.
You can check the box on line 5 and use joint return tax rates for 2007 if all of the following apply.
If your spouse died in 2007, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2 on page 13.
Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Dependent. To find out if someone is your dependent, see the instructions for line 6c that begin on page 15.
Exception to time lived with you. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, and detention in a juvenile facility, count as time lived in the home. A child is considered to have lived with you for all of 2007 if the child was born or died in 2007 and your home was the child's home for the entire time he or she was alive. Also see Kidnapped child on page 17, if applicable.
Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.
If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.
You usually can deduct $3,400 on line 42 for each exemption you can take.
Check the box on line 6b if either of the following applies.
If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the dotted line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return.
Follow the steps below to find out if a person qualifies as your dependent, qualifies you to take the child tax credit, or both. If you have more than four dependents, attach a statement to your return with the required information.
---------------------------------------------------------------------
Step 1: Do You Have a Qualifying Child?
A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)
---------------------------------------------------------------------
AND
was...
Under age 19 at the end of 2007
or
Under age 24 at the end of 2007 and a student (see page 17)
or
Any age and permanently and totally disabled (see page 17)
---------------------------------------------------------------------
AND
who...
Did not provide over half of his or her own support for 2007
(see Pub. 501)
---------------------------------------------------------------------
AND
who...
Lived with you for more than half of 2007. If the child did
not live with you for the required time, see Exception to time
lived with you on page 17.
---------------------------------------------------------------------
Caution: If the child meets the conditions to be a qualifying
child of any other person (other than your spouse if filing jointly)
for 2007, see Qualifying child of more than one person on page 17.
1. Do you have a child who meets the conditions to be your
qualifying child?
[] Yes. Go to Step 2. [] No. Go to Step 4 on page
16.
---------------------------------------------------------------------
Step 2: Is Your Qualifying Child Your Dependent?
1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? If the child was
adopted, see Exception to citizen test on page 17.
[] Yes. Continue [] No. STOP
You cannot claim this child
as a dependent. Go to Form
1040, line 7.
------------------------------------------------------------------
2. Was the child married?
[] Yes. See Married [] No. Continue
person on page 17.
------------------------------------------------------------------
3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2007 tax return? See Steps 1,
2, and 4.
[] Yes. You cannot [] No. You can claim this
claim any dependents. child as a dependent. Complete
Go to Step 3. Form 1040, line 6c,
columns (1) through (3) for
this child. Then, go to Step
3.
---------------------------------------------------------------------
Step 3: Does Your Qualifying Child Qualify You for the Child Tax
Credit?
1. Was the child under age 17 at the end of 2007?
[] Yes. Continue [] No. STOP
This child is not a qualifying
child for the child tax
credit. Go to Form 1040,
line 7.
------------------------------------------------------------------
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? If the child was adopted, see Exception to citizen test
on page 17.
[] Yes. This child is a [] No. STOP
qualifying child for the This child is not a qualifying
child tax credit. If this child for the child tax
child is your dependent, credit. Go to Form 1040,
check the box on line 7.
Form 1040, line 6c,
column (4). Otherwise,
you must complete
and attach Form 8901.
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Step 4: Is Your Qualifying Relative Your Dependent?
A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any
of them (for example, your grandchild)
or
Brother, sister, or a son or daughter of either of them (for
example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them
(for example, your grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law, mother-in-law, brother-in-law,
or sister-in-law
or
Any other person (other than your spouse) who lived with
you all year as a member of your household if your
relationship did not violate local law. If the person did not
live with you for the required time, see Exception to time
lived with you on page 17
---------------------------------------------------------------------
AND
who was not...
A qualifying child (see Step 1) of any taxpayer for 2007
(see Pub. 501 if the child lived in Canada or Mexico)
---------------------------------------------------------------------
AND
who...
Had gross income of less than $3,400 in 2007. If the person
was permanently and totally disabled, see Exception to gross
income test on page 17
---------------------------------------------------------------------
AND
For whom you provided...
Over half of his or her support in 2007. But see the special
rule for Children of divorced or separated parents that begins
on this page, Multiple support agreements on page 17, and
Kidnapped child on page 17.
---------------------------------------------------------------------
1. Does any person meet the conditions to be your qualifying
relative?
[] Yes. Continue [] No. STOP
Go to Form 1040, line 7.
------------------------------------------------------------------
2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? If
your qualifying relative was adopted, see Exception to the
citizen test on page 17.
[] Yes. Continue [] No. STOP
You cannot claim this person
as a dependent. Go to
Form 1040, line 7.
------------------------------------------------------------------
3. Was your qualifying relative married?
[] Yes. See Married [] No. Continue
person on page 17.
------------------------------------------------------------------
4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2007 tax return? See Steps 1,
2, and 4.
[] Yes. STOP [] No. You can claim this
You cannot claim any person as a dependent.
dependents. Go to Complete Form 1040, line
Form 1040, line 7. 6c, columns (1) through
(3). Do not check the box
on Form 1040, line 6c, column
(4).
---------------------------------------------------------------------
Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Adoption taxpayer identification numbers (ATINs). If you have a dependent who was placed with you for legal adoption and you do not know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details.
Children of divorced or separated parents. A child will be treated as being the qualifying child or qualifying relative of his or her noncustodial parent (the parent with whom the child lived for the lesser part of 2007) if all of the following conditions apply.
If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption (line 6c) and the child tax credits (lines 52 and 68). However, this special rule does not apply to head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. See Pub. 501 for details.
Post-1984 decree or agreement. The decree or agreement must state all three of the following.
The noncustodial parent must attach all of the following pages from the decree or agreement.
Caution: You must attach the required information even if you filed it with your return in an earlier year.
Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the citizen test.
Exception to gross income test. If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined on this page), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.
Exception to time lived with you. A person is considered to have lived with you for all of 2007 if the person was born or died in 2007 and your home was this person's home for the entire time he or she was alive. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, or detention in a juvenile facility, count as time lived with you. Also see Children of divorced or separated parents that begins on page 16 or Kidnapped child below.
Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the deduction for dependents, child tax credit, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).
Married person. If the person is married, you cannot claim that person as your dependent if he or she files a joint return. But this rule does not apply if the return is filed only as a claim for refund and no tax liability would exist for either spouse if they had filed separate returns. If the person meets this exception, go to Step 2, question 3, on page 15 (for a qualifying child) or Step 4, question 4, on page 16 (for a qualifying relative). If the person does not meet this exception, go to Step 3 on page 15 (for a qualifying child) or Form 1040, line 7 (for a qualifying relative).
Multiple support agreements. If no one person contributed over half of the support of your relative (including a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.
Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2007, the person cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.
Qualifying child of more than one person. If the child is the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents beginning on page 16 applies.
No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any other person claim the child as a qualifying child, the IRS will apply the following rules.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. If you and your mother both claim tax benefits based on the child, the rules above apply. Under these rules, you are entitled to treat your daughter as a qualifying child for all of the six tax benefits listed above for which you otherwise qualify. Your mother would not be entitled to take any of the six tax benefits listed above unless she has a different qualifying child.
If you will be claiming the child as a qualifying child, go to Step 2 on page 15. Otherwise, stop; you cannot claim any benefits based on this child. Go to Form 1040, line 7.
Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card is not correct, call the Social Security Administration at 1-800-772-1213. For details on how your dependent can get an SSN, see page 12. If your dependent will not have a number by the date your return is due, see What if You Cannot File on Time? on page 6.
If your dependent child was born and died in 2007 and you do not have an SSN for the child, you can attach a copy of the child's birth certificate instead and enter "Died" in column (2).
Student. A student is a child who during any part of 5 calendar months of 2007 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United States.
If you worked abroad, you may be able to exclude part or all of your earned income. For details, see Pub. 54 and Form 2555 or 2555-EZ.
Foreign retirement plans. If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Form 8891 to find out if you can elect to defer tax on the undistributed income.
Report distributions from foreign pension plans on lines 16a and 16b.
If you are a debtor in a chapter 11 bankruptcy case that was filed on or after October 17, 2005, income taxable to the bankruptcy estate and reported on the estate's income tax return includes:
Because this income is taxable to the estate, do not include this income on your own individual income tax return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. Also, you (or the trustee, if one is appointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on Form W-2. A similar allocation is required for income and withheld income tax reported to you on Forms 1099. You must also attach a statement to your tax return that indicates you filed a chapter 11 case and that explains how income and withheld income tax reported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at www.irs.gov/irb/2006-40_IRB/ar12.html.
Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually follow state law to determine what is community income and what is separate income. For details, see Pub. 555.
California domestic partners. A registered domestic partner in California must report all wages, salaries, and other compensation received for his or her personal services on his or her own return. Therefore, a registered domestic partner cannot report half the combined income earned by the individual and his or her domestic partner as a married person filing separately does in California.
You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.
Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income must also be included in the total on line 7.
Caution: You may owe social security and Medicare tax on unreported or allocated tips. See the instructions for line 59 on page 41.
A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.
If you were age 50 or older at the end of 2007, your employer may have allowed an additional deferral (catch-up contributions) of up to $5,000 ($2,500 for section 401(k)(11) and SIMPLE plans). This additional deferral amount is not subject to the overall limit on elective deferrals.
Caution: You cannot deduct the amount deferred. It is not included as income in box 1 of your Form W-2.
*This includes a Roth, SEP, or SIMPLE IRA.
Were You a Statutory Employee?
If you were, the "Statutory employee" box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople, certain agent or commission drivers and traveling salespeople, and certain homeworkers. If you have related business expenses to deduct, report the amount shown in box 1 of your Form W-2 on Schedule C or C-EZ along with your expenses.
Missing or Incorrect Form W-2?
Your employer is required to provide or send Form W-2 to you no later than January 31, 2008. If you do not receive it by early February, use TeleTax topic 154 (see page 79) to find out what to do. Even if you do not get a Form W-2, you must still report your earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.
Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 8a. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions (see page B-1) apply to you.
Interest credited in 2007 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2007 income. For details, see Pub. 550.
Tip: If you get a 2007 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2007, see Pub. 550.
If you received any tax-exempt interest, such as from municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest, plus any exempt-interest dividends from a mutual fund or other regulated investment company, should be included in box 8 of Form 1099-INT. Enter the total on line 8b. Do not include interest earned on your IRA or Coverdell education savings account.
Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be shown in box 1a of Form(s) 1099-DIV.
You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.
Nondividend Distributions
Some distributions are a return of your cost (or other basis). They will not be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Schedule D. For details, see Pub. 550.
Tip: Dividends on insurance policies are a partial return of the premiums you paid. Do not report them as dividends. Include them in income on line 21 only if they exceed the total of all net premiums you paid for the contract.
Enter your total qualified dividends on line 9b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.
Exception. Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but are not qualified dividends. These include:
Example 1. You bought 5,000 shares of XYZ Corp. common stock on June 28, 2007. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 6, 2007. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 1, 2007. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from June 29, 2007, through August 1, 2007). The 121-day period began on May 7, 2007 (60 days before the ex-dividend date), and ended on September 4, 2007. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.
Example 2. Assume the same facts as in Example 1 except that you bought the stock on July 5, 2007 (the day before the ex-dividend date), and you sold the stock on September 6, 2007. You held the stock for 63 days (from July 6, 2007, through September 6, 2007). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 6, 2007, through September 4, 2007).
Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on June 28, 2007. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 6, 2007. The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 1, 2007. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.
Tip: Be sure you use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, whichever applies, to figure your tax. Your tax may be less if you use the worksheet that applies. See the instructions for line 44 that begin on page 33 for details.
Tip: None of your refund is taxable if, in the year you paid the tax, you either (a) did not itemize deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.
If you received a refund, credit, or offset of state or local income taxes in 2007, you may receive a Form 1099-G. If you chose to apply part or all of the refund to your 2007 estimated state or local income tax, the amount applied is treated as received in 2007. If the refund was for a tax you paid in 2006 and you deducted state and local income taxes on line 5 of your 2006 Schedule A, use the worksheet below to see if any of your refund is taxable.
Exception. See Itemized Deduction Recoveries in Pub. 525 instead of using the worksheet below if any of the following applies.
State and Local Income Tax Refund Worksheet—Line 10
Keep for Your Records
----------------------------------------------------------------------
Before you begin: Be sure you have read the Exception above
to see if you can use this worksheet instead
of Pub. 525 to figure if any of your refund is
taxable.
----------------------------------------------------------------------
1. Enter the income tax refund from Form(s) 1099-G (or
similar statement). But do not enter more than the amount
of your state and local income taxes shown on your 2006
Schedule A, line 5 1. ____
2. Enter your total allowable itemized deductions
from your 2006 Schedule A, line 28 2. ____
------------------------------------------------
Note. If the filing status on your 2006
Form 1040 was married filing separately and your
spouse itemized deductions in 2006, skip lines
3, 4, and 5, and enter the amount from line 2 on
line 6.
------------------------------------------------
3. Enter the amount shown below for the filing
status claimed on your 2006 Form 1040.
• Single or married filing }
separately—$5,150 }
}
• Married filing jointly or }
qualifying widow(er)—$10,300 } 3. ____
}
• Head of household—$7,550 }
4. Did you fill in line 39a on your
2006 Form 1040?
[] No. Enter -0-. }
[] Yes. Multiply the number in the }
box on line 39a of your }
2006 Form 1040 by $1,000 }
($1,250 if your 2006 filing }
status was single or head }
of household). } 4. ____
5. Add lines 3 and 4 5. ____
6. Is the amount on line 5 less than the amount on line 2?
[] No. STOP None of your refund is taxable.
[] Yes. Subtract line 5 from line 2 6. ____
7. Taxable part of your refund. Enter the smaller of line 1
or line 6 here and on Form 1040, line 10. 7. ____
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Enter amounts received as alimony or separate maintenance. You must let the person who made the payments know your social security number. If you do not, you may have to pay a $50 penalty. For more details, see Pub. 504.
If you operated a business or practiced your profession as a sole proprietor, report your income and expenses on Schedule C or C-EZ.
If you had a capital gain or loss, including any capital gain distributions or a capital loss carryover from 2006, you must complete and attach Schedule D.
Exception. You do not have to file Schedule D if both of the following apply.
If both of the above apply, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 13 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 13 only the amount that belongs to you. Attach a statement showing the full amount you received and the amount you received as a nominee. See the Instructions for Schedule B for filing requirements for Forms 1099-DIV and 1096.
Tip: If you do not have to file Schedule D, use the Qualified Dividends and Capital Gain Tax Worksheet on page 35 to figure your tax. Your tax is usually less if you use this worksheet.
If you sold or exchanged assets used in a trade or business, see the Instructions for Form 4797.
You should receive a Form 1099-R showing the amount of any distribution from your IRA. Unless otherwise noted in the line 15a and 15b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided below, leave line 15a blank and enter the total distribution on line 15b.
Exception 1. Enter the total distribution on line 15a if you rolled over part or all of the distribution from one:
Also, enter "Rollover" next to line 15b. If the total distribution was rolled over in a qualified rollover, enter -0- on line 15b. If the total distribution was not rolled over in a qualified rollover, enter the part not rolled over on line 15b unless Exception 2 applies to the part not rolled over. Generally, a qualified rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590.
If you rolled over the distribution into a qualified plan other than an IRA or you made the rollover in 2008, attach a statement explaining what you did.
Exception 2. If any of the following apply, enter the total distribution on line 15a and see Form 8606 and its instructions to figure the amount to enter on line 15b.
Exception 3. If the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 15a. If the total amount distributed is a QCD, enter -0- on line 15b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 15b unless Exception 2 applies to that part. Enter "QCD" next to line 15b.
A QCD is a distribution made directly by the trustee of your IRA (other than a SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70 1/2 when the distribution was made. Your total QCDs for the year cannot be more than $100,000. (On a joint return, your spouse can also have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590 for details.
Caution: You cannot claim a charitable contribution deduction for any QCD not included in your income.
Exception 4. If the distribution is a qualified health savings account (HSA) funding distribution (HFD), enter the total distribution on line 15a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 15b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that is not an HFD on line 15b unless Exception 2 applies to that part. Enter "HFD" next to line 15b.
An HFD is a distribution made directly by the trustee of your IRA (other than a SEP or SIMPLE IRA) to your HSA. If eligible, you generally can elect to exclude an HFD from your income once in your lifetime. You cannot exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 590 for details.
Caution: The amount of an HFD reduces the amount you can contribute to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III.
Note. If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 15b. Enter the total amount of those distributions on line 15a.
Caution: You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total was not rolled over, or (b) you were born before July 1, 1936, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for line 60 that begin on page 41 for details.
You should receive a Form 1099-R showing the amount of your pension and annuity payments, including distributions from 401(k) and 403(b) plans. See this page and page 23 for details on rollovers and lump-sum distributions. Do not include the following payments on lines 16a and 16b. Instead, report them on line 7.
Tip: Attach Form(s) 1099-R to Form 1040 if any federal income tax was withheld.
Fully Taxable Pensions and Annuities
If your pension or annuity is fully taxable, enter it on line 16b; do not make an entry on line 16a. Your payments are fully taxable if (a) you did not contribute to the cost (see this page) of your pension or annuity, or (b) you got your entire cost back tax free before 2007. But see Insurance Premiums for Retired Public Safety Officers on this page.
Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.
Partially Taxable Pensions and Annuities
Enter the total pension or annuity payments you received in 2007 on line 16a. If your Form 1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 16b. But if your annuity starting date (defined below) was after July 1, 1986, see Simplified Method below to find out if you must use that method to figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $380 fee. For details, see Pub. 939.
If your Form 1099-R shows a taxable amount, you can report that amount on line 16b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.
Insurance Premiums for Retired Public Safety Officers
If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be made directly from the plan to the insurance provider. You can exclude from income the smaller of the amount of the insurance premiums or $3,000. You can only make this election for amounts that would otherwise be included in your income.
An eligible retirement plan is a governmental plan that is:
If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R does not reflect the exclusion. Report your total distributions on line 16a and the taxable amount on line 16b. Enter "PSO" next to line 16b.
Annuity Starting Date
Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.
Simplified Method
You must use the Simplified Method if either of the following applies.
If you must use the Simplified Method, complete the worksheet on page 23 to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 or Pub. 721 for U.S. Civil Service retirement benefits.
Caution: If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the worksheet on page 23.
Age (or Combined Ages) at Annuity Starting Date
If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.
Cost
Your cost is generally your net investment in the plan as of the annuity starting date. It does not include pre-tax contributions. Your net investment should be shown in box 9b of Form 1099-R for the first year you received payments from the plan.
Rollovers
Generally, a qualified rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. Use lines 16a and 16b to report a qualified rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.
Enter on line 16a the total distribution before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. From the total on line 16a, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the qualified rollover. Enter the remaining amount, even if zero, on line 16b. Also, enter "Rollover" next to line 16b.
Special rules apply to partial rollovers of property. For more details on rollovers, including distributions under qualified domestic relations orders, see Pub. 575.
Lump-Sum Distributions
If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount was not rolled over in a qualified rollover. For details, see the instructions for line 60 that begin on page 41.
Enter the total distribution on line 16a and the taxable part on line 16b.
Tip: You may be able to pay less tax on the distribution if you were born before January 2, 1936, or you are the beneficiary of a deceased employee who was born before January 2, 1936. For details, see Form 4972.
Simplified Method Worksheet—Lines 16a and 16b
Keep for Your Records
----------------------------------------------------------------------
Before you begin: If you are the beneficiary of a deceased employee
or former employee who died before August 21, 1996,
include any death benefit exclusion that you are
entitled to (up to $5,000) in the amount entered on
line 2 below.
Note. If you had more than one partially taxable pension or annuity,
figure the taxable part of each separately. Enter the total of the
taxable parts on Form 1040, line 16b. Enter the total pension or
annuity payments received in 2007 on Form 1040, line 16a.
----------------------------------------------------------------------
1. Enter the total pension or annuity payments received in
2007. Also, enter this amount on Form 1040, line 16a 1. ____
2. Enter your cost in the plan at the annuity
starting date 2. ____
Note. If you completed this worksheet last
year, skip line 3 and enter the amount from
line 4 of last year's worksheet on line 4 below
(even if the amount of your pension or annuity
has changed). Otherwise, go to line 3.
3. Enter the appropriate number from Table 1
below. But if your annuity starting date was
after 1997 and the payments are for your life
and that of your beneficiary, enter the
appropriate number from Table 2 below 3. ____
4. Divide line 2 by the number on line 3 4. ____
5. Multiply line 4 by the number of months for
which this year's payments were made. If your
annuity starting date was before 1987, skip
lines 6 and 7 and enter this amount on line
8. Otherwise, go to line 6 5. ____
6. Enter the amount, if any, recovered tax free in
years after 1986. If you completed this
worksheet last year, enter the amount from line
10 of last year's worksheet 6. ____
7. Subtract line 6 from line 2 7. ____
8. Enter the smaller of line 5 or line 7 8. ____
9. Taxable amount. Subtract line 8 from line 1. Enter the
result, but not less than zero. Also, enter this amount
on Form 1040, line 16b. If your Form 1099-R shows a
larger amount, use the amount on this line instead of
the amount from Form 1099-R. If you are a retired public
safety officer, see Insurance Premiums for Retired
Public Safety Officers on page 22 before entering an
amount on line 16b 9. ____
10. Was your annuity starting date before 1987?
[] Yes. STOP Leave line 10 blank.
[] No. Add lines 6 and 8. This is the amount you have
recovered tax free through 2007. You will need
this number when you fill out this worksheet
next year 10. ____
----------------------------------------------------------------------
Table 1 for Line 3 Above
AND your annuity starting date was—
IF the age at annuity before November 19, 1996, after November 18,
starting date (see enter on line 3... 1996, enter on line
page 22) was... 3...
---------------------- ------------------------- -------------------
55 or under 300 360
56-60 260 310
61-65 240 260
66-70 170 210
71 or older 120 160
----------------------------------------------------------------------
Table 2 for Line 3 Above
IF the combined ages at annuity
starting date (see page 22) were... THEN enter on line 3...
-------------------------------------- --------------------------
110 or under 410
111-120 360
121-130 310
131-140 260
141 or older 210
----------------------------------------------------------------------
You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2007. Report the amount in box 1 on line 19. However, if you made contributions to a governmental unemployment compensation program and you are not itemizing deductions, reduce the amount you report on line 19 by those contributions.
If you received an overpayment of unemployment compensation in 2007 and you repaid any of it in 2007, subtract the amount you repaid from the total amount you received. Enter the result on line 19. Also, enter "Repaid" and the amount you repaid on the dotted line next to line 19. If, in 2007, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid on Schedule A, line 23. But if you repaid more than $3,000, see Repayments in Pub. 525 for details on how to report the repayment.
You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2007. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.
Use the worksheet on page 25 to see if any of your benefits are taxable.
Exception. Do not use the worksheet on page 25 if any of the following applies.
Keep for Your Records
----------------------------------------------------------------------
Before you begin: Complete Form 1040, lines 21 and 23 through 32, if
they apply to you.
Figure any write-in adjustments to be entered on
the dotted line next to line 36 (see the
instructions for line 36 on page 31).
If you are married filing separately and you
lived apart from your spouse for all of 2007,
enter "D" to the right of the word "benefits" on
line 20a.
Be sure you have read the Exception on page 24 to
see if you can use this worksheet instead of a
publication to find out if any of your benefits
are taxable.
----------------------------------------------------------------------
1. Enter the total amount from box 5 of all your
Forms SSA-1099 and Forms RRB-1099. Also, enter
this amount on Form 1040, line 20a 1. ____
2. Enter one-half of line 1 2. ____
3. Enter the total of the amounts from Form 1040, lines 7,
8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 3. ____
4. Enter the amount, if any, from Form 1040, line 8b 4. ____
5. Add lines 2, 3, and 4 5. ____
6. Enter the total of the amounts from Form 1040, lines 23
through 32, and any write-in adjustments you
entered on the dotted line next to line 36 6. ____
7. Is the amount on line 6 less than the amount on line 5?
[] No. STOP None of your social security benefits are
taxable. Enter -0- on Form 1040, line 20b.
[] Yes. Subtract line 6 from line 5 7. ____
8. If you are:
• Married filing jointly, enter $32,000 }
}
• Single, head of household, qualifying }
widow(er), or married filing separately }
and you lived apart from your spouse for }
all of 2007, enter $25,000 } 8. ____
}
• Married filing separately and you lived }
with your spouse at any time in 2007, }
skip lines 8 through 15; multiply line 7 }
by 85% (.85) and enter the result on }
line 16. Then go to line 17 }
9. Is the amount on line 8 less than the amount on line 7?
[] No. STOP None of your social security benefits are
taxable. Enter -0- on Form 1040, line 20b.
If you are married filing separately and you
lived apart from your spouse for all of
2007, be sure you entered "D" to the right
of the word "benefits" on line 20a.
[] Yes. Subtract line 8 from line 7 9. ____
10. Enter: $12,000 if married filing jointly; $9,000 if
single, head of household, qualifying widow(er), or
married filing separately and you lived apart from your
spouse for all of 2007 10. ____
11. Subtract line 10 from line 9. If zero or less, enter -0- 11. ____
12. Enter the smaller of line 9 or line 10 12. ____
13. Enter one-half of line 12 13. ____
14. Enter the smaller of line 2 or line 13 14. ____
15. Multiply line 11 by 85% (.85). If line 11 is zero, enter
-0- 15. ____
16. Add lines 14 and 15 16. ____
17. Multiply line 1 by 85% (.85) 17. ____
18. Taxable social security benefits. Enter the smaller of
line 16 or line 17. Also enter this amount on Form 1040,
line 20b 18. ____
Tip: If any of your benefits are taxable for 2007 and they include
a lump-sum benefit payment that was for an earlier year, you
may be able to reduce the taxable amount. See Pub. 915 for
details.
----------------------------------------------------------------------
Caution: Do not report on this line any income from self-employment or fees received as a notary public. Instead, you must use Schedule C, C-EZ, or F, even if you do not have any business expenses. Also, do not report on line 21 any nonemployee compensation shown on Form 1099-MISC. Instead, see the chart on page 9 to find out where to report that income.
Use line 21 to report any income not reported elsewhere on your return or other schedules. See the examples below. List the type and amount of income. If necessary, show the required information on an attached statement. For more details, see Miscellaneous Income in Pub. 525.
Do not report any nontaxable amounts on line 21. Nontaxable amounts include:
Examples of income to report on line 21 are:
Caution: You may have to pay an additional tax if you received a taxable distribution from a Coverdell ESA or a QTP. See the Instructions for Form 5329.
Caution: You may have to pay an additional tax if you received a taxable distribution from an HSA or an Archer MSA. See the Instructions for Form 8889 for HSAs or the Instructions for Form 8853 for Archer MSAs.
Tip: Attach Form(s) W-2G to Form 1040 if any federal income tax was withheld.
If you were an eligible educator in 2007, you can deduct on line 23 up to $250 of qualified expenses you paid in 2007. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 23. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.
Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered necessary.
Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education.
You must reduce your qualified expenses by the following amounts.
For more details, use TeleTax topic 458 (see page 79) or see Pub. 529.
Include the following deductions on line 24.
For more details, see Form 2106 or 2106-EZ.
You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2007. See Form 8889.
If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But your new workplace must be at least 50 miles farther from your old home than your old home was from your old workplace. If you had no former workplace, your new workplace must be at least 50 miles from your old home. Use TeleTax topic 455 (see page 79) or see Form 3903.
If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction.
If you were self-employed or a partner, you may be able to take this deduction. See Pub. 560 or, if you were a minister, Pub. 517.
You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents if any of the following applies.
The insurance plan must be established under your business. But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2007, amounts paid for health insurance coverage for that month cannot be used to figure the deduction. For example, if you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you cannot use amounts paid for health insurance coverage for September through December to figure your deduction. Also, amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction.
For more details, see Pub. 535.
Note. If, during 2007, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA recipient, or Pension Benefit Guaranty Corporation pension recipient, you must complete Form 8885 before completing the worksheet on page 27. When figuring the amount to enter on line 1 of the worksheet on page 27, do not include:
If you qualify to take the deduction, use the worksheet on page 27 to figure the amount you can deduct.
Exception. Use Pub. 535 instead of the worksheet on page 27 to figure your deduction if any of the following applies.
Self-Employed Health Insurance Deduction Worksheet—Line 29
Keep for Your Records
----------------------------------------------------------------------
Before you begin: If, during 2007, you were an eligible trade
adjustment assistance (TAA) recipient,
alternative TAA recipient, or Pension Benefit
Guaranty Corporation pension recipient, see the
Note on page 26.
Be sure you have read the Exception on page 26 to
see if you can use this worksheet instead of
Pub. 535 to figure your deduction.
----------------------------------------------------------------------
1. Enter the total amount paid in 2007 for health insurance
coverage established under your business for 2007 for
you, your spouse, and your dependents. But do not include
amounts for any month you were eligible to participate in
an employer-sponsored health plan or amounts paid from
retirement plan distributions that were nontaxable because
you are a retired public safety officer 1. _____
2. Enter your net profit* and any other earned income** from
the business under which the insurance plan is
established, minus any deductions on Form 1040, lines 27
and 28 2. _____
3. Self-employed health insurance deduction. Enter the
smaller of line 1 or line 2 here and on Form 1040, line
29. Do not include this amount in figuring any medical
expense deduction on Schedule A 3. _____
----------------------------------------------------------------------
* If you used either optional method to figure your net earnings from
self-employment, do not enter your net profit. Instead, enter the
amount from Schedule SE, Section B, line 4b.
** Earned income includes net earnings and gains from the sale,
transfer, or licensing of property you created. However, it does not
include capital gain income. If you were a more-than-2% shareholder in
the S corporation under which the insurance plan is established,
earned income is your Medicare wages (box 5 of Form W-2) from that
corporation.
======================================================================
The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.
If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take this deduction. Use TeleTax topic 452 (see page 79) or see Pub. 504.
Tip: If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2007, you must report them on Form 8606.
If you made contributions to a traditional IRA for 2007, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on line 11. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590. A statement should be sent to you by May 31, 2008, that shows all contributions to your traditional IRA for 2007.
Use the worksheet on pages 28 and 29 to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet.
Caution: If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2007, do not use the worksheet on pages 28 and 29. Instead, see Pub. 590 to figure the amount, if any, of your IRA deduction.
If this applies to you, do not use the worksheet on pages 28 and 29. Instead, use the worksheet in Pub. 590.
Tip: By April 1 of the year after the year in which you turn age 70 1/2, you must start taking minimum required distributions from your traditional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590.
Were You Covered by a Retirement Plan?
If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the income earned on your IRA contributions is not taxed until it is paid to you.
The "Retirement plan" box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you were not vested in the plan. You are also covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.
If you were covered by a retirement plan and you file Form 2555, 2555-EZ, or 8815, or you exclude employer-provided adoption benefits, see Pub. 590 to figure the amount, if any, of your IRA deduction.
Married persons filing separately. If you were not covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2007.
Tip: You may be able to take the retirement savings contributions credit. See the instructions for line 53 on page 41.
IRA Deduction Worksheet—Line 32
Keep for Your Records
Caution: If you were age 70 1/2 or older at the end of 2007, you
cannot deduct any contributions made to your traditional IRA or treat
them as nondeductible contributions. Do not complete this worksheet
for anyone age 70 1/2 or older at the end of 2007. If you are married
filing jointly and only one spouse was under age 70 1/2 at the end of
2007, complete this worksheet only for that spouse.
----------------------------------------------------------------------
Before you begin: Be sure you have read the list on page 27. You may
not be eligible to use this worksheet.
Figure any write-in adjustments to be entered on
the dotted line next to line 36 (see the
instructions for line 36 on page 31).
----------------------------------------------------------------------
Your IRA Spouse's IRA
1a. Were you covered by a
retirement plan (see above)? 1a. [] Yes [] No
b. If married filing jointly,
was your spouse covered by a
retirement plan? 1b. [] Yes [] No
Next. If you checked "No" on
line 1a (and "No" on line 1b
if married filing jointly),
skip lines 2 through 6, enter
the applicable amount below
on line 7a (and line 7b if
applicable), and go to line 8.
• $4,000, if under age 50 at
the end of 2007.
• $5,000, if age 50 or older
but under age 70 1/2 at the
end of 2007.
Otherwise, go to line 2.
2. Enter the amount shown below
that applies to you.
• Single, head of household, }
or married filing }
separately and you lived }
apart from your spouse for }
all of 2007, enter $62,000 }
}
• Qualifying widow(er), }
enter $103,000 } 2a. ______ 2b. ______
}
• Married filing jointly, }
enter $103,000 in both }
columns. But if you }
checked "No" on either }
line 1a or 1b, enter }
$166,000 for the person }
who was not covered by a }
plan }
}
• Married filing separately }
and you lived with your }
spouse at any time in }
2007, enter $10,000 }
3. Enter the amount
from Form 1040,
line 22 3. ______
4. Enter the total
of the amounts
from Form 1040,
lines 23 through
31a, plus any
write-in
adjustments you
entered on the
dotted line next
to line 36 4. ______
5. Subtract line 4 from line 3.
If married filing jointly,
enter the result in both
columns 5a. ______ 5b. ______
6. Is the amount on line 5 less
than the amount on line 2?
[] No. STOP None of your IRA
contributions are
deductible. For
details on
nondeductible IRA
contributions,
see Form 8606.
[] Yes. Subtract line 5 from
line 2 in each
column. Follow the
instruction below
that applies to you.
• If single, head }
of household, or }
married filing }
separately, and }
the result is }
$10,000 or more, }
enter the }
applicable amount }
below on line 7 }
for that column }
and go to line 8. }
}
i. $4,000, if }
under age 50 }
at the end of }
2007. }
}
ii. $5,000, if }
age 50 or }
older but }
under age }
70 1/2 at }
the end of }
2007. }
}
Otherwise, go to }
line 7. }
}
• If married filing }
jointly or } 6a. ______ 6b. ______
qualifying }
widow(er), and }
the result is }
$20,000 or more }
($10,000 or more }
in the column for }
the IRA of a }
person who was }
not covered by a }
retirement plan), }
enter the }
applicable amount }
below on line 7 }
for that column }
and go to line 8. }
}
i. $4,000, if }
under age 50 }
at the end of }
2007. }
}
ii. $5,000 if }
age 50 or }
older but }
under age }
70 1/2 at }
the end of }
2007. }
}
Otherwise, go to }
line 7. }
7. Multiply lines 6a and 6b
by the percentage below that
applies to you. If the result
is not a multiple of $10,
increase it to the next
multiple of $10 (for example,
increase $490.30 to $500).
If the result is $200 or
more, enter the result.
But if it is less than
$200, enter $200.
• Single, head of household, }
or married filing }
separately, multiply by }
40% (.40)(or by 50% (.50) }
in the column for the IRA }
of a person who is age 50 }
or older at the end of }
2007) }
}
• Married filing jointly or }
qualifying widow(er), }
multiply by 20% (.20) (or } 7a. ______ 7b. ______
by 25% (.25) in the column }
for the IRA of a person }
who is age 50 or older at }
the end of 2007). But if }
you checked "No" on either }
line 1a or 1b, then in the }
column for the IRA of the }
person who was not covered }
by a retirement plan, }
multiply by 40% (.40) (or }
by 50% (.50) if age 50 or }
older at the end of 2007) }
8. Enter the total of
your (and your
spouse's if filing
jointly):
• Wages, }
salaries, }
tips, etc. }
Generally, }
this is the }
amount }
reported in }
box 1 of }
Form W-2. See }
page 27 for }
exceptions }
}
• Alimony and }
separate } 8. ______
maintenance }
payments }
reported on }
Form 1040, }
line 11 }
}
• Nontaxable }
combat pay. }
This amount }
should be }
reported in }
box 12 of }
Form W-2 with }
code Q }
9. Enter the earned
income you (and
your spouse if
filing jointly)
received as a
self-employed
individual or a
partner. Generally,
this is your (and
your spouse's if
filing jointly) net
earnings from
self-employment if
your personal
services were a
material
income-producing
factor, minus any
deductions on
Form 1040, lines 27
and 28. If zero or
less, enter -0-.
For more details,
see Pub. 590 9. ______
10. Add lines 8 and 9 10. ______
Caution: If married filing
jointly and line 10 is less
than $8,000 ($9,000 if one
spouse is age 50 or older at
the end of 2007; $10,000 if
both spouses are age 50 or
older at the end of 2007),
stop here and see Pub. 590
to figure your IRA deduction.
11. Enter traditional IRA
contributions made, or that
will be made by April 15,
2008, for 2007 to your IRA
on line 11a and to your
spouse's IRA on line 11b 11a. ______ 11b. ______
12. On line 12a, enter the
smallest of line 7a, 10, or
11a. On line 12b, enter the
smallest of line 7b, 10, or
11b. This is the most you can
deduct. Add the amounts on
lines 12a and 12b and enter
the total on Form 1040, line
32. Or, if you want, you can
deduct a smaller amount and
treat the rest as a
nondeductible contribution
(see Form 8606) 12a. ______ 12b. ______
----------------------------------------------------------------------
You can take this deduction only if all of the following apply.
Use the worksheet below to figure your student loan interest deduction.
Exception. Use Pub. 970 instead of the worksheet below to figure your student loan interest deduction if you file Form 2555, 2555-EZ, or 4563, or you exclude income from sources within Puerto Rico.
Qualified student loan. A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals.
The person for whom the expenses were paid must have been an eligible student (see this page). However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related person, see Pub. 970.
Qualified higher education expenses. Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits.
For more details on these expenses, see Pub. 970.
Eligible student. An eligible student is a person who:
Student Loan Interest Deduction Worksheet—Line 33
Keep for Your Records
----------------------------------------------------------------------
Before you begin: Figure any write-in adjustments to be entered on
the dotted line next to line 36 (see the
instructions for line 36 on page 31).
Be sure you have read the Exception above to see if
you can use this worksheet instead of Pub. 970 to
figure your deduction.
----------------------------------------------------------------------
1. Enter the total interest you paid in 2007 on
qualified student loans (see above). Do not
enter more than $2,500 1. ____
2. Enter the amount from Form 1040, line 22 2. ____
3. Enter the total of the amounts from Form 1040,
lines 23 through 32, plus any write-in
adjustments you entered on the dotted line
next to line 36 3. ____
4. Subtract line 3 from line 2 4. ____
5. Enter the amount shown below for your filing
status.
• Single, head of household, or qualifying }
widow(er)—$55,000 } 5. ____
}
• Married filing jointly—$110,000 }
6. Is the amount on line 4 more than the amount on
line 5?
[] No. Skip lines 6 and 7, enter -0- on line
8, and go to line 9.
[] Yes. Subtract line 5 from line 4 6. ____
7. Divide line 6 by $15,000 ($30,000 if married
filing jointly). Enter the result as a decimal
(rounded to at least three places). If the
result is 1.000 or more, enter 1.000 7. ____
8. Multiply line 1 by line 7 8. ____
9. Student loan interest deduction. Subtract line
8 from line 1. Enter the result here and on
Form 1040, line 33. Do not include this amount
in figuring any other deduction on your return
(such as on Schedule A, C, E, etc.) 9. ____
----------------------------------------------------------------------
If you paid qualified tuition and fees for yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.
Tip: You may be able to take a credit for your educational expenses instead of a deduction. See the instructions for line 49 on page 37 for details.
You may be able to deduct up to 6% of your qualified production activities income from the following activities.
The deduction does not apply to income derived from:
For details, see Form 8903 and its instructions.
Include in the total on line 36 any of the following write-in adjustments. To find out if you can take the deduction, see the form or publication indicated. On the dotted line next to line 36, enter the amount of your deduction and identify it as indicated.
If line 37 is less than zero, you may have a net operating loss that you can carry to another tax year. See the Instructions for Form 1045 for details.
If you were born before January 2, 1943, or were blind at the end of 2007, check the appropriate box(es) on line 39a. If you were married and checked the box on Form 1040, line 6b, and your spouse was born before January 2, 1943, or was blind at the end of 2007, also check the appropriate box(es) for your spouse. Be sure to enter the total number of boxes checked.
Blindness
If you were partially blind as of December 31, 2007, you must get a statement certified by your eye doctor or registered optometrist that:
If your eye condition is not likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor or registered optometrist to this effect instead.
You must keep the statement for your records.
If your filing status is married filing separately (box 3 is checked), and your spouse itemizes deductions on his or her return, check the box on line 39b. Also check that box if you were a dual-status alien. But if you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2007 and you and your spouse agree to be taxed on your combined worldwide income, do not check the box.
In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.
Caution: If you checked the box on line 39b, your standard deduction is zero.
Itemized Deductions
To figure your itemized deductions, fill in Schedule A.
Standard Deduction
Most people can find their standard deduction by looking at the amounts listed under "All others" to the left of Form 1040, line 40. But if you, or your spouse if filing jointly, can be claimed as a dependent on someone's 2007 return or you checked any box on line 39a, use the worksheet or the chart on page 32, whichever applies, to figure your standard deduction. Also, if you checked the box on line 39b, your standard deduction is zero, even if you were born before January 2, 1943, or were blind.
Standard Deduction Worksheet for Dependents — Line 40
Keep for Your Records
----------------------------------------------------------------------
Use this worksheet only if someone can claim you, or your spouse if
filing jointly, as a dependent.
----------------------------------------------------------------------
1. Is your earned income* more than $550?
[] Yes. Add $300 to your earned income. }
Enter the total } 1. ____
[] No. Enter $850 }
2. Enter the amount shown below for your filing
status.
• Single or married filing separately—$5,350 }
}
• Married filing jointly—$10,700 } 2. ____
}
• Head of household—$7,850 }
3. Standard deduction.
a. Enter the smaller of line 1 or line 2. If born after
January 1, 1943, and not blind, stop here and enter
this amount on Form 1040, line 40. Otherwise, go to
line 3b 3a. ____
b. If born before January 2, 1943, or blind, multiply
the number on Form 1040, line 39a, by $1,050
($1,300 if single or head of household) 3b. ____
c. Add lines 3a and 3b. Enter the total here and on
Form 1040, line 40 3c. ____
----------------------------------------------------------------------
* Earned income includes wages, salaries, tips, professional fees, and
other compensation received for personal services you performed. It
also includes any amount received as a scholarship that you must
include in your income. Generally, your earned income is the total of
the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus
the amount, if any, on line 27.
======================================================================
Standard Deduction Chart for People Who Were Born Before January 2, 1943, or Were Blind—Line 40
----------------------------------------------------------------------
Do not use this chart if someone can claim you, or your spouse if
filing jointly, as a dependent. Instead, use the worksheet above.
Enter the number from the Caution: Do not use the number
box on Form 1040, line 39a [] of exemptions from line 6d.
----------------------------------------------------------------------
IF your filing AND the number in THEN your standard
status is... the box above is... deduction is...
----------------------------------------------------------------------
Single 1 $6,650
2 7,950
----------------------------------------------------------------------
Married filing jointly 1 $11,750
or 2 12,800
Qualifying widow(er) 3 13,850
4 14,900
----------------------------------------------------------------------
1 $6,400
Married filing separately 2 7,450
3 8,500
4 9,550
----------------------------------------------------------------------
Head of household 1 $9,150
2 10,450
----------------------------------------------------------------------
Deduction for Exemptions Worksheet—Line 42
Keep for Your Records
----------------------------------------------------------------------
1. Is the amount on Form 1040, line 38, more than
the amount shown on line 4 below for your filing
status?
[] No. STOP Multiply $3,400 by the total
number of exemptions claimed on
Form 1040, line 6d, and enter
the result on Form 1040, line 42.
[] Yes. Continue
2. Multiply $3,400 by the total number of
exemptions claimed on Form 1040, line 6d 2. ____
3. Enter the amount from Form 1040, line 38 3. ____
4. Enter the amount shown below for your
filing status.
• Single—$156,400 }
}
• Married filing jointly or qualifying }
widow(er)—$234,600 }
} 4. ____
• Married filing separately—$117,300 }
}
• Head of household—$195,500 }
5. Subtract line 4 from line 3 5. ____
6. Is line 5 more than $122,500 ($61,250 if
married filing separately)?
[] Yes. Multiply $1,133 by the total number of
exemptions claimed on Form 1040, line
6d. Enter the result here and on Form
1040, line 42. Do not complete the
rest of this worksheet.
[] No. Divide line 5 by $2,500 ($1,250 if
married filing separately). If the
result is not a whole number, increase
it to the next higher whole number
(for example, increase 0.0004 to 1) 6. ____
7. Multiply line 6 by 2% (.02) and
enter the result as a decimal 7. ____
8. Multiply line 2 by line 7 8. ____
9. Divide line 8 by 1.5 9. ____
10. Deduction for exemptions. Subtract line 9 from
line 2. Enter the result here and on Form 1040, line 42 10. ____
----------------------------------------------------------------------
Include in the total on line 44 all of the following taxes that apply.
Do you want the IRS to figure the tax on your taxable income for you?
Tax Table or Tax Computation Worksheet. If your taxable income is less than $100,000, you must use the Tax Table that begins on page 63 to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet on page 75.
However, do not use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.
Form 8615. Form 8615 must generally be used to figure the tax for any child who was under age 18 at the end of 2007, and who had more than $1,700 of investment income, such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions). But if the child files a joint return for 2007 or if neither of the child's parents was alive at the end of 2007, do not use Form 8615 to figure the child's tax. Also, a child born on January 1, 1990, is considered to be age 18 at the end of 2007. Do not use Form 8615 for such a child.
Schedule D Tax Worksheet. If you have to file Schedule D and Schedule D, line 18 or 19, is more than zero, use the Schedule D Tax Worksheet on page D-10 of the Instructions for Schedule D to figure your tax.
Qualified Dividends and Capital Gain Tax Worksheet. If you do not have to use the Schedule D Tax Worksheet (see above), use the worksheet on page 35 to figure your tax if any of the following applies.
Schedule J. If you had income from farming or fishing, your tax may be less if you choose to figure it using income averaging on Schedule J.
Foreign Earned Income Tax Worksheet. If you claimed the foreign earned income exclusion or the housing exclusion on Form 2555 or Form 2555-EZ, you must figure your tax using the worksheet below.
Foreign Earned Income Tax Worksheet—Line 44
Keep for Your Records ---------------------------------------------------------------------- Before you begin: If Form 1040, line 43, is zero, do not complete this worksheet. ---------------------------------------------------------------------- 1. Enter the amount from Form 1040, line 43 1. _________ 2. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, line 45, or Form 2555-EZ, line 18 2. _________ 3. Add lines 1 and 2 3. _________ 4. Tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615**, whichever applies. See the instructions for Form 1040, line 44, to see which tax computation method applies 4. _________ 5. Tax on the amount on line 2. Use the Tax Table or Tax Computation Worksheet, whichever applies 5. _________ 6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on Form 1040, line 44 6. ________ * Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 3 above. Complete the rest of the worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040, line 43, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess. If you do not have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then complete lines 5 and 6 above. If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above. 1. Reduce the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet (but not below zero) by your capital gain excess. 2. Reduce the amount you would otherwise enter on From 1040, line 9b, (but not below zero) by any of your capital gain excess not used in (1) above. 3. Reduce the amount on your Schedule D (Form 1040), line 18, (but not below zero) by your capital gain excess. 4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet on page D-9 of the Instructions for Schedule D (Form 1040). ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. Complete the rest of Form 8615 according to its instructions. Then complete lines 5 and 6 above. ======================================================================
Qualified Dividends and Capital Gain Tax Worksheet—Line 44
Keep for Your Records
----------------------------------------------------------------------
Before you begin: See the instructions for line 44 that begin on
page 33 to see if you can use this worksheet to
figure your tax.
If you do not have to file Schedule D and you
received capital gain distributions, be sure you
checked the box on line 13 of Form 1040.
----------------------------------------------------------------------
1. Enter the amount from
Form 1040, line 43 1. _______
2. Enter the amount from
Form 1040, line 9b 2. _______
3. Are you filing Schedule D?
[] Yes. Enter the smaller }
of line 15 or 16 }
of Schedule D. If }
either line 15 or }
line 16 is a loss, }
enter -0- } 3. _______
}
[] No. Enter the amount }
from Form 1040, }
line 13 }
4. Add lines 2 and 3 4. _______
5. If you are claiming
investment interest expense
on Form 4952, enter the
amount from line 4g of that
form. Otherwise, enter -0- 5. _______
6. Subtract line 5 from line 4.
If zero or less, enter -0- 6. _______
7. Subtract line 6 from line 1.
If zero or less, enter -0- 7. _______
8. Enter the smaller of:
• The amount on line 1, or }
}
• $31,850 if single or married }
filing separately, } 8. _______
$63,700 if married filing }
jointly or qualifying }
widow(er), }
$42,650 if head of household. }
9. Is the amount on line 7 equal to
or more than the amount on line 8?
[] Yes. Skip lines 9 through 11; go
to line 12 and check the
"No" box.
[] No. Enter the amount from line 7 9. _______
10. Subtract line 9 from line 8 10. _______
11. Multiply line 10 by 5% (.05) 11. _______
12. Are the amounts on lines 6 and 10 the same?
[] Yes. Skip lines 12 through 15;
go to line 16.
[] No. Enter the smaller of line 1 or
line 6 12. _______
13. Enter the amount from line 10
(if line 10 is blank, enter -0-) 13. _______
14. Subtract line 13 from line 12 14. _______
15. Multiply line 14 by 15% (.15) 15. _______
16. Figure the tax on the amount on line 7.
Use the Tax Table or Tax Computation Worksheet,
whichever applies 16. _______
17. Add lines 11, 15, and 16 17. _______
18. Figure the tax on the amount on line 1. Use
the Tax Table or Tax Computation Worksheet,
whichever applies 18. _______
19. Tax on all taxable income. Enter the smaller of
line 17 or line 18. Also include this amount on
Form 1040, line 44 19. _______
----------------------------------------------------------------------
Use the worksheet below to see if you should fill in Form 6251.
Worksheet To See if You Should Fill in Form 6251—Line 45
Keep for Your Records
----------------------------------------------------------------------
Before you begin: Be sure you have read the Exception above to see
if you must fill in Form 6251 instead of using
this worksheet.
If you are claiming the foreign tax credit (see
the instructions for Form 1040, line 51, that
begin on page 37), enter that credit on line 51.
----------------------------------------------------------------------
1. Are you filing Schedule A?
[] No. Skip lines 1 through 3; enter on line 4
the amount from Form 1040, line 38, and go
to line 5.
[] Yes. Enter the amount from Form 1040, line 41 1. ________
2. Enter the smaller of the amount on Schedule A,
line 4, or 2.5% (.025) of the amount on Form 1040,
line 38. If zero or less, enter -0- 2. ________
3. Enter the total of the amounts from Schedule A,
lines 9 and 27 3. ________
4. Add lines 1 through 3 above 4. ________
5. Enter any tax refund from Form 1040, lines 10 and 21 5. ________
6. Subtract line 5 from line 4 6. ________
7. Enter the amount shown below for your filing status.
• Single or head of household—$33,750 }
}
• Married filing jointly or qualifying }
widow(er)—$45,000 } 7. ________
}
• Married filing separately—$22,500 }
8. Is the amount on line 6 more than the amount on
line 7?
[] No. STOP You do not need to fill in Form 6251.
[] Yes. Subtract line 7 from line 6 8. ________
9. Enter the amount shown below for your filing status.
• Single or head of household—$112,500 }
}
• Married filing jointly or qualifying }
widow(er)—$150,000 } 9. ________
}
• Married filing separately—$75,000 }
10. Is the amount on line 6 more than the amount
on line 9?
[] No. Skip lines 10 and 11; enter on line 12 the
amount from line 8, and go to line 13.
[] Yes. Subtract line 9 from line 6 10. ________
11. Multiply line 10 by 25% (.25) and enter the smaller
of the result or line 7 above 11. ________
12. Add lines 8 and 11 12. ________
13. Is the amount on line 12 more than $175,000
($87,500 if married filing separately)?
[] Yes. STOP Fill in Form 6251 to see if you owe
the alternative minimum tax.
[] No. Multiply line 12 by 26% (.26) 13. ________
14. Enter the amount from Form 1040, line 44, minus the
total of any tax from Form 4972 and any amount on
Form 1040, line 51. If you used Schedule J to figure
your tax, the amount for Form 1040, line 44, must
be refigured without using Schedule J 14. ________
Next. Is the amount on line 13 more than the amount on
line 14?
[] Yes. Fill in Form 6251 to see if you owe the
alternative minimum tax.
[] No. You do not owe alternative minimum tax and
do not need to fill in Form 6251. Leave
line 45 blank.
----------------------------------------------------------------------
Tip: An electronic version of this worksheet is available on www.irs.gov. Enter "AMT Assistant" in the search box on the website.
Exception. Fill in Form 6251 instead of using the worksheet below if you claimed or received any of the following items.
Caution: Form 6251 should be filled in for a child who was under age 18 at the end of 2007 if the child's adjusted gross income from Form 1040, line 38, exceeds the child's earned income by more than $6,300.
You may be able to take this credit if you paid someone to care for:
For details, use TeleTax topic 602 (see page 79) or see Form 2441.
You may be able to take this credit if by the end of 2007 (a) you were age 65 or older, or (b) you retired on permanent and total disability and you had taxable disability income. But you usually cannot take the credit if the amount on Form 1040, line 38, is $17,500 or more ($20,000 or more if married filing jointly and only one spouse is eligible for the credit; $25,000 or more if married filing jointly and both spouses are eligible; $12,500 or more if married filing separately). See Schedule R and its instructions for details.
Credit figured by the IRS. If you can take this credit and you want us to figure it for you, see the Instructions for Schedule R.
If you (or your dependent) paid qualified expenses in 2007 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you cannot take an education credit if any of the following applies.
Complete Form 5695 to claim either of the following credits.
Nonbusiness energy property credit. You may be able to take this credit for any of the following improvements to your main home located in the United States in 2007 if they are new and meet certain requirements for energy efficiency.
You may also be able to take this credit for the cost of any of the following items if the items meet certain performance and quality standards.
For details, see Form 5695.
Residential energy efficient property credit. You may be able to take this credit if you paid for any of the following during 2007.
For details, see Form 5695.
Special rule. If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of these credits.
If you paid income tax to a foreign country, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so.
Exception. You do not have to complete Form 1116 to take this credit if all five of the following apply.
For more details on these requirements, see the Instructions for Form 1116.
Do you meet all five requirements above?
Three Steps To Take the Child Tax Credit!
Step 1. Make sure you have a qualifying child for the child tax
credit (see the instructions for line 6c).
Step 2. Make sure that for each qualifying child you either checked
the box on Form 1040, line 6c, column (4), or completed
Form 8901 (if the child is not your dependent).
Step 3. Answer the questions on this page to see if you can use the
worksheet on page 40 to figure your credit or if you must use
Pub. 972.
----------------------------------------------------------------------
Questions: Who Must Use Pub. 972
1. Is the amount on Form 1040, line 38, more than the amount shown
below for your filing status?
• Married filing jointly — $110,000
• Single, head of household, or qualifying widow(er) —
$75,000
• Married filing separately — $55,000
[] Yes. STOP [] No. Go to question 2.
You must use Pub. 972
to figure your credit.
----------------------------------------------------------------------
2. Are you claiming any of the following credits?
• Residential energy credits, Form 5695.
• Retirement savings contributions credit, Form 8880.
• Mortgage interest credit, Form 8396.
• District of Columbia first-time homebuyer credit, Form 8859.
• Adoption credit, Form 8839.
[] Yes. STOP [] No. Continue
You must use Pub. 972
to figure your
child tax credit. You
will also need the
form(s) listed above
for any credit(s) you
are claiming.
----------------------------------------------------------------------
3. Are you excluding income from Puerto Rico or are you
filing any of the following forms?
• Form 2555 or 2555-EZ (relating to foreign earned
income).
• Form 4563 (exclusion of income for residents of
American Samoa).
[] Yes. STOP [] No. Use the worksheet on
You must use Pub. 972 page 40 to figure your
to figure your credit.
credit.
----------------------------------------------------------------------
Child Tax Credit Worksheet—Line 52
Keep for Your Records
----------------------------------------------------------------------
Caution: • To be a qualifying child for the child tax credit, the
child must be under age 17 at the end of 2007 and meet
the other requirements listed on page 15.
• Do not use this worksheet if you answered "Yes" to
question 1, 2, or 3 on page 39. Instead, use Pub. 972.
----------------------------------------------------------------------
1. Number of qualifying
children: _________ × $1,000.
Enter the result. 1 ________
------------------------------------------------------
2. Enter the amount from Form 1040, line 46. 2 ________
--------------------------------------------
3. Add the amounts from Form 1040:
Line 47 ________
Line 48 + ________
Line 49 + ________
Line 51 + ________ Enter the total. 3 ________
--------------------------------------------
4. Are the amounts on lines 2 and 3 the same?
[] Yes. STOP
You cannot take this credit because there
is no tax to reduce. However, you may be
able to take the additional child tax credit.
See the Tip below.
[] No. Subtract line 3 from line 2. 4 ________
------------------------------------------------------
5. Is the amount on line 1 more than the amount
on line 4?
[] Yes. Enter the amount from }
line 4. Also, you may }
be able to take the }
additional child tax }
credit. See the } This is your child 5 ________
Tip below. } tax credit. Enter this
} amount on
} Form 1040,
} line 52.
}
}
[] No. Enter the amount from }
line 1. }
-----------------------------------------------------
Tip: You may be able to take the additional child tax
credit on Form 1040, line 68, if you answered
"Yes" on line 4 or line 5 above.
• First, complete your Form 1040 through
line 67.
• Then, use Form 8812 to figure any additional
child tax credit.
----------------------------------------------------------------------
You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.
However, you cannot take the credit if either of the following applies.
You were a student if during any part of 5 calendar months of 2007 you:
A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
For more details, use TeleTax topic 610 (see page 79) or see Form 8880.
Include the following credits on line 54 and check the appropriate box(es). To find out if you can take the credit, see the form indicated.
Include the following credits on line 55 and check the appropriate box(es). If box c is checked, also enter the applicable form number. To find out if you can take the credit, see the form or publication indicated.
Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).
Form 4137. If you received tips of $20 or more in any month and you did not report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips. You must also pay this tax if your Form(s) W-2 shows allocated tips that you are including in your income on Form 1040, line 7.
To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.
Caution: You may be charged a penalty equal to 50% of the social security and Medicare tax due on tips you received but did not report to your employer.
Form 8919. If you are an employee who received wages from an employer who did not withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 59 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040, line 7.
If any of the following apply, see Form 5329 and its instructions to find out if you owe this tax and if you must file Form 5329.
Exception. If only item (1) applies and distribution code 1 is correctly shown in box 7 of Form 1099-R, you do not have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (.10) and enter the result on line 60. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, line 15b or line 16b, or on Form 4972. Also, enter "No" under the heading "Other Taxes" to the left of line 60 to indicate that you do not have to file Form 5329. But if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution, you must file Form 5329.
If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes.
Tip: For item (1), do not count amounts paid to an employee who was under age 18 at any time in 2007 and was a student.
Household employee. Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, maids, yard workers, and similar domestic workers.
Include in the total on line 63 any of the following taxes. To find out if you owe the tax, see the form or publication indicated. On the dotted line next to line 63, enter the amount of the tax and identify it as indicated.
Add the amounts shown as federal income tax withheld on your Forms W-2, W-2G, and 1099-R. Enter the total on line 64. The amount withheld should be shown in box 2 of Form W-2 or W-2G, and in box 4 of Form 1099-R. Attach Forms W-2G and 1099-R to the front of your return if federal income tax was withheld.
If you received a 2007 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, or other income you received, include the amount withheld in the total on line 64. This should be shown in box 4 of Form 1099 or box 6 of Form SSA-1099.
Enter any estimated federal income tax payments you made for 2007. Include any overpayment from your 2006 return that you applied to your 2007 estimated tax.
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2007. For an example of how to do this, see Pub. 505. Be sure to show both social security numbers (SSNs) in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2007 or in 2008 before filing a 2007 return.
Divorced Taxpayers
If you got divorced in 2007 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form 1040. If you were divorced and remarried in 2007, enter your present spouse's SSN in the space provided on the front of Form 1040. Also, under the heading Payments to the left of line 65, enter your former spouse's SSN, followed by "DIV."
Name Change
If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of Form 1040. On the statement, explain all the payments you and your spouse made in 2007 and the name(s) and SSN(s) under which you made them.
What Is the EIC?
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.
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 47. You may also have to pay penalties.
---------------------------------------------------------------------
Step 1: All Filers
1. If, in 2007:
• 2 children lived with you, is the amount on Form 1040,
line 38, less than $37,783 ($39,783 if married filing
jointly)?
• 1 child lived with you, is the amount on Form 1040, line
38, less than $33,241 ($35,241 if married filing jointly)?
• No children lived with you, is the amount on Form 1040,
line 38, less than $12,590 ($14,590 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 47)?
[] Yes. Continue [] No. STOP
You cannot take the credit.
Enter "No" on the dotted
line next to line 66a.
------------------------------------------------------------------
3. Is your filing status married filing separately?
[] Yes. STOP [] No. Go to question 4.
You cannot take the
credit.
------------------------------------------------------------------
4. Are you filing Form 2555 or 2555-EZ (relating to foreign
earned income)?
[] Yes. STOP [] No. Continue
You cannot take the
credit.
------------------------------------------------------------------
5. Were you or your spouse a nonresident alien for any part of
2007?
[] Yes. See Nonresident [] No. Go to Step 2.
aliens on page 47.
---------------------------------------------------------------------
Step 2: Investment Income
1. Add the amounts from
Form 1040:
Line 8a ________
Line 8b + ________
Line 9a + ________
Line 13* + ________
Investment Income = ________
*If line 13 is a loss, enter -0-.
------------------------------------------------------------------
2. Is your investment income more than $2,900?
[] Yes. Continue [] No. Skip question 3; go to
question 4.
------------------------------------------------------------------
3. Are you filing Form 4797 (relating to sales of business
property)?
[] Yes. See Form 4797 [] No. STOP
filers on page 47. You cannot take the credit.
------------------------------------------------------------------
4. Do any of the following apply for 2007?
• You are filing Schedule E.
• You are reporting income or a loss from the rental of
personal property not used in a trade or business.
• You are reporting income on Form 1040, line 21, from
Form 8814 (relating to election to report child's interest
and dividends).
[] Yes. You must use [] No. Go to Step 3.
Worksheet 1 in Pub. 596
to see if you can take
the credit.
---------------------------------------------------------------------
Step 3: Qualifying Child
A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)
---------------------------------------------------------------------
AND
was...
Under age 19 at the end of 2007
or
Under age 24 at the end of 2007 and a student (see page 47)
or
Any age and permanently and totally disabled (see page 47)
---------------------------------------------------------------------
AND
who...
Lived with you in the United States for more than half
of 2007.
If the child did not live with you for the
required time, see Exception to time lived with you on page
47.
---------------------------------------------------------------------
Caution: If the child meets the conditions to be a qualifying
child of any other person (other than your spouse if filing a
joint return) for 2007, or the child was married, see page 47.
---------------------------------------------------------------------
1. Do you have at least one child who meets the conditions to
be your qualifying child?
[] Yes. The child must [] No. Skip question 2; go to
have a valid social Step 4.
security number as
defined on page 47
unless the child was
born and died in 2007.
Go to question 2.
------------------------------------------------------------------
2. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2007?
[] Yes. STOP [] No. Skip Step 4; go to
You cannot take the Step 5 on page 46.
credit. Enter "No" on
the dotted line next to
line 66a.
---------------------------------------------------------------------
Step 4: Filers Without a Qualifying Child
1. Is the amount on Form 1040, line 38, less than $12,590
($14,590 if married filing jointly)?
[] Yes. Continue [] No. STOP
You cannot take the credit.
------------------------------------------------------------------
2. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2007?
[] Yes. STOP [] No. Continue
You cannot take the
credit. Enter "No" on
the dotted line next to
line 66a.
------------------------------------------------------------------
3. Can you, or your spouse if filing a joint return, be claimed
as a dependent on someone else's 2007 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 2007?
[] 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 2007? Members of
the military stationed outside the United States, see page 47
before you answer.
[] Yes. Go to Step 5 [] No. STOP
on page 46. You cannot take the credit.
Enter "No" on the dotted
line next to line 66a.
---------------------------------------------------------------------
Step 5: Earned Income
1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
[] Yes. See Clergy or [] No. Continue
Church employees,
whichever applies, on
this page.
------------------------------------------------------------------
2. Figure earned income:
Form 1040, line 7 ________
Subtract, if included on line 7, any: }
}
• Taxable scholarship or fellowship grant }
not reported on a Form W-2. }
}
• Amount received for work performed }
while an inmate in a penal institution }
(enter "PRI" and the amount subtracted }
on the dotted line next to Form 1040, }
line 7). }
}
• Amount received as a pension or annuity }
from a nonqualified deferred } - ________
compensation plan or a nongovernmental }
section 457 plan (enter "DFC" and the }
amount subtracted on the dotted line next }
to Form 1040, line 7). This amount may }
be shown in box 11 of Form W-2. 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 1040,
line 66b. See Combat pay, nontaxable on
this page. + ________
Caution: Electing to include nontaxable
combat pay may increase or decrease
your EIC. Figure the credit with and
without your nontaxable combat pay
before making the election.
Earned Income = ___________
------------------------------------------------------------------
3. Were you self-employed at any time in 2007, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you filing
Schedule C or C-EZ as a statutory employee?
[] Yes. Skip question 4 [] No. Continue
and Step 6; go to
Worksheet B on
page 49.
------------------------------------------------------------------
4. If you have:
• 2 or more qualifying children, is your earned income less
than $37,783 ($39,783 if married filing jointly)?
• 1 qualifying child, is your earned income less than
$33,241 ($35,241 if married filing jointly)?
• No qualifying children, is your earned income less than
$12,590 ($14,590 if married filing jointly)?
[] Yes. Go to Step 6. [] No. STOP
You cannot take the credit.
---------------------------------------------------------------------
Step 6: How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
[] Yes. See Credit [] No. Go to Worksheet A
figured by the IRS on page 48.
below.
---------------------------------------------------------------------
(listed in alphabetical order)
Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Church employees. Determine how much of the amount on Form 1040, line 7, was also reported on Schedule SE, line 5a. Subtract that amount from the amount on Form 1040, line 7, and enter the result in the first space of Step 5, line 2. Be sure to answer "Yes" to question 3 in Step 5.
Clergy. The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040, line 7:
Combat pay, nontaxable. If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election.
Credit figured by the IRS. To have the IRS figure your EIC:
Exception to time lived with you. A child is considered to have lived with you for all of 2007 if the child was born or died in 2007 and your home was this child's home for the entire time he or she was alive in 2007. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, or detention in a juvenile facility, count as time lived at home. Also see Kidnapped child on page 17 or Members of the military below.
Form 4797 filers. If the amount on Form 1040, line 13, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you cannot take the EIC.
Form 8862, who must file. You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But do not file Form 8862 if either of the following applies.
Also, do not file Form 8862 or take the credit for the:
Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.
Married child. A child who was married at the end of 2007 is a qualifying child only if (a) you can claim him or her as your dependent on Form 1040, line 6c, or (b) you could have claimed him or her as your dependent except for the special rule for Children of divorced or separated parents that begins on page 16.
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 do not serve more than 90 days.
Nonresident aliens. If your filing status is married filing jointly, go to Step 2 on page 44. Otherwise, stop; you cannot take the EIC. Enter "No" on the dotted line next to line 66a.
Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2007, the person cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.
Qualifying child of more than one person. If the child is the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents beginning on page 16 applies.
No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any other person claim the child as a qualifying child, the IRS will apply the following rules.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. If you and your mother both claim tax benefits based on the child, the rules above apply. Under these rules, you are entitled to treat your daughter as a qualifying child for all of the six tax benefits listed above for which you otherwise qualify. Your mother would not be entitled to take any of the six tax benefits listed above unless she has a different qualifying child.
If you will not be taking the EIC with a qualifying child, enter "No" on the dotted line next to line 66a. Otherwise, go to Step 3, question 1, on page 45.
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 12. If you will not have an SSN by the date your return is due, see What if You Cannot File on Time? on page 6.
Student. A student is a child who during any part of 5 calendar months of 2007 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
Welfare benefits, effect of credit on. Any refund you receive as a result of taking the EIC will not be used to determine if you are eligible for the following programs or how much you can receive from them. But if the refund you receive because of the EIC is not spent within a certain period of time, it can count as an asset (or resource) and affect your eligibility.
Worksheet A—Earned Income Credit (EIC)—Lines 66a and 66b
Keep for Your Records
---------------------------------------------------------------------
Before you begin: Be sure you are using the correct worksheet. Use
this worksheet only if you answered "No" to Step
5, question 3, on page 46. Otherwise, use
Worksheet B that begins on page 49.
---------------------------------------------------------------------
Part 1: 1. Enter your earned income from
All Filers Using Step 5 on page 46. 1 _____
Worksheet A ------------------------------------------------
2. Look up the amount on line 1
above in the EIC Table on
pages 51-58 to find the
credit. Be sure you use the
correct column for your
filing status and the number
of children you have. Enter
the credit here. 2 _____
If line 2 is zero, STOP You
cannot take the credit. Enter
"No" on the dotted line next
to line 66a.
------------------------------------------------
3. Enter the amount from
Form 1040, line 38. 3 _____
------------------------------------------------
4. Are the amounts on lines 3
and 1 the same?
[] Yes. Skip line 5; enter the amount
from line 2 on line 6.
[] No. Go to line 5.
---------------------------------------------------------------------
Part 2: 5. If you have:
Filers Who
Answered • No qualifying children, is the
"No" on amount on line 3 less than
Line 4 $7,000 ($9,000 if married filing
jointly)?
• 1 or more qualifying children, is
the amount on line 3 less than
$15,400 ($17,400 if married filing
jointly)?
[] Yes. Leave line 5 blank; enter the
amount from line 2 on line 6.
[] No. Look up the amount on line 3
in the EIC Table on pages 51-58
to find the credit. Be sure you
use the correct column for your
filing status and the number of
children you have. Enter the
credit here. 5 _____
Look at the amounts on lines 5
and 2.
Then, enter the smaller amount
on line 6.
---------------------------------------------------------------------
Part 3: 6. This is your earned income credit. 6 _____
Your Earned Enter
Income Credit this
amount
on Form
1040,
line
66a.
Reminder—
If you have a qualifying child,
complete and attach Schedule EIC.
--------------------------------------
Caution: If your EIC for a year after
1996 was reduced or
disallowed, see page 47 to
find out if you must file
Form 8862 to take the
credit for 2007.
---------------------------------------------------------------------
Worksheet B—Earned Income Credit (EIC)—Lines 66a and 66b
Keep for Your Records
---------------------------------------------------------------------
Use this worksheet if you answered "Yes" to Step 5, question 3, on
page 46.
Complete the parts below (Parts 1 through 3) that apply to you.
Then, continue to Part 4.
If you are married filing a joint return, include your spouse's
amounts, if any, with yours to figure the amounts to enter in
Parts 1 through 3.
---------------------------------------------------------------------
Part 1: 1a. Enter the amount from Schedule SE,
Self-Employed, Section A, line 3, or Section B,
Members of the line 3, whichever applies. 1a _____
Clergy, and ------------------------------------
People With b. Enter any amount from Schedule SE,
Church Employee Section B, line 4b, and line 5a. + 1b _____
Income Filing ------------------------------------
Schedule SE c. Combine lines 1a and 1b. = 1c _____
------------------------------------
d. Enter the amount from Schedule SE,
Section A, line 6, or Section B,
line 13, whichever applies. - 1d _____
------------------------------------
e. Subtract line 1d from 1c. = 1e _____
---------------------------------------------------------------------
Part 2: 2. Do not include on these lines any
Self-Employed statutory employee income, any
NOT Required net profit from services performed
To File as a notary public, or any amount
Schedule SE exempt from self-employment tax as
the result of the filing and
For example, approval of Form 4029 or Form 4361.
your net ------------------------------------
earnings from a. Enter any net farm profit or (loss)
self-employment from Schedule F, line 36, and from
were less than farm partnerships,
$400. Schedule K-1 (Form 1065),
box 14, code A*. 2a _____
------------------------------------
b. Enter any net profit or (loss)
from Schedule C, line 31;
Schedule C-EZ, line 3;
Schedule K-1 (Form 1065),
box 14, code A (other
than farming); and
Schedule K-1 (Form 1065-B),
box 9, code J1*. + 2b _____
------------------------------------
c. Combine lines 2a and 2b. = 2c _____
*Reduce any Schedule K-1 amounts by any
partnership section 179 expense deduction
claimed, unreimbursed partnership expenses
claimed, and depletion claimed on oil and
gas properties. If you have any Schedule K-1
amounts, complete the appropriate line(s) of
Schedule SE, Section A. Enter your name and
social security number on Schedule SE and
attach it to your return.
---------------------------------------------------------------------
Part 3:
Statutory 3. Enter the amount from Schedule C,
Employees line 1, or Schedule C-EZ, line 1,
Filing that you are filing as a statutory
Schedule employee. 3 _____
C or C-EZ
---------------------------------------------------------------------
Part 4: 4a. Enter your earned income from Step 5
All Filers on page 46. 4a _____
Using ------------------------------------
Worksheet B b. Combine lines 1e, 2c, 3, and 4a.
This is your total earned income. 4b _____
Note. If
line 4b If line 4b is zero or less, STOP You cannot take
includes the credit. Enter "No" on the dotted line next
income on to line 66a.
which you ------------------------------------------------
should have 5. If you have:
paid
self-employment • 2 or more qualifying children, is line 4b
tax but did less than $37,783 ($39,783 if married filing
not, we may jointly)?
reduce your
credit by • 1 qualifying child, is line 4b
the amount of less than $33,241 ($35,241 if
self-employment married filing jointly)?
tax not paid.
• No qualifying children, is line 4b
less than $12,590 ($14,590 if
married filing jointly)?
[] Yes. If you want the IRS to
figure your credit, see page 46.
If you want to figure the credit
yourself, enter the amount from
line 4b on line 6 (page 50).
[] No. STOP You cannot take the
credit. Enter "No" on the dotted
line next to line 66a.
---------------------------------------------------------------------
Part 5: 6. Enter your total earned
All Filers income from Part 4, line
Using 4b, on page 49. 6 _____
Worksheet B ------------------------------------
7. Look up the amount on line 6 above
in the EIC Table on pages 51-58
to find the credit. Be sure you use
the correct column for your filing
status and the number of children
you have. Enter the credit here. 7 _____
If line 7 is zero, STOP You cannot
take the credit.
Enter "No" on the dotted line next
to line 66a.
--------------------------------------
8. Enter the amount from
Form 1040, line 38. 8 _____
--------------------------------------
9. Are the amounts on lines 8 and 6
the same?
[] Yes. Skip line 10; enter the amount
from line 7 on line 11.
[] No. Go to line 10.
---------------------------------------------------------------------
Part 6: 10. If you have:
Filers Who
Answered • No qualifying children, is the
"No" on amount on line 8 less than $7,000
Line 9 ($9,000 if married filing jointly)?
• 1 or more qualifying children, is
the amount on line 8 less than
$15,400 ($17,400 if married filing
jointly)?
[] Yes. Leave line 10 blank; enter
the amount from line 7 on line
11.
[] No. Look up the amount on line 8
in the EIC Table on pages 51-58
to find the credit. Be sure you
use the correct column for your
filing status and the number of
children you have. Enter the
credit here. 10 _____
Look at the amounts on lines 10
and 7.
Then, enter the smaller amount
on line 11.
---------------------------------------------------------------------
Part 7: This is your earned income credit. 11 _____
Your Earned Enter
Income Credit this
amount
on Form
1040,
line
Reminder— 66a.
If you have a qualifying child,
complete and attach Schedule EIC.
-------------------------------------------------------------
Caution: If your EIC for a year after
1996 was reduced or disallowed,
see page 47 to find out if you
must file Form 8862 to take the
credit for 2007.
---------------------------------------------------------------------
Caution. This is not a tax table.
Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.
---------------------------------------------------------
And your filing status is—
---------------------------
If the amount you are Single, head of household,
looking up from the or qualifying widow(er) and
worksheet is— you have—
No One Two
children child children
---------------------------------------------------------
At least But less than Your credit is—
---------------------------------------------------------
2,400 2,450 186 825 970
2,450 2,500 189 842 990
---------------------------------------------------------
--------------------------------------------------------------------
And your filing status is—
--------------------------------------------------
If the amount Single, head of Married filing jointly
you are looking household, or and you have—
up from the qualifying widow(er)
worksheet is— and you have—
No Two No Two
child- One child- child- One child-
ren child ren ren child ren
---------------------------------------------------------------------
But
At less
least than Your credit is— Your credit is—
---------------------------------------------------------------------
$1 $50 $2 $9 $10 $2 $9 $10
50 100 6 26 30 6 26 30
100 150 10 43 50 10 43 50
150 200 13 60 70 13 60 70
200 250 17 77 90 17 77 90
250 300 21 94 110 21 94 110
300 350 25 111 130 25 111 130
350 400 29 128 150 29 128 150
400 450 33 145 170 33 145 170
450 500 36 162 190 36 162 190
500 550 40 179 210 40 179 210
550 600 44 196 230 44 196 230
600 650 48 213 250 48 213 250
650 700 52 230 270 52 230 270
700 750 55 247 290 55 247 290
750 800 59 264 310 59 264 310
800 850 63 281 330 63 281 330
850 900 67 298 350 67 298 350
900 950 71 315 370 71 315 370
950 1,000 75 332 390 75 332 390
1,000 1,050 78 349 410 78 349 410
1,050 1,100 82 366 430 82 366 430
1,100 1,150 86 383 450 86 383 450
1,150 1,200 90 400 470 90 400 470
1,200 1,250 94 417 490 94 417 490
1,250 1,300 98 434 510 98 434 510
1,300 1,350 101 451 530 101 451 530
1,350 1,400 105 468 550 105 468 550
1,400 1,450 109 485 570 109 485 570
1,450 1,500 113 502 590 113 502 590
1,500 1,550 117 519 610 117 519 610
1,550 1,600 120 536 630 120 536 630
1,600 1,650 124 553 650 124 553 650
1,650 1,700 128 570 670 128 570 670
1,700 1,750 132 587 690 132 587 690
1,750 1,800 136 604 710 136 604 710
1,800 1,850 140 621 730 140 621 730
1,850 1,900 143 638 750 143 638 750
1,900 1,950 147 655 770 147 655 770
1,950 2,000 151 672 790 151 672 790
2,000 2,050 155 689 810 155 689 810
2,050 2,100 159 706 830 159 706 830
2,100 2,150 163 723 850 163 723 850
2,150 2,200 166 740 870 166 740 870
2,200 2,250 170 757 890 170 757 890
2,250 2,300 174 774 910 174 774 910
2,300 2,350 178 791 930 178 791 930
2,350 2,400 182 808 950 182 808 950
2,400 2,450 186 825 970 186 825 970
2,450 2,500 189 842 990 189 842 990
2,500 2,550 193 859 1,010 193 859 1,010
2,550 2,600 197 876 1,030 197 876 1,030
2,600 2,650 201 893 1,050 201 893 1,050
2,650 2,700 205 910 1,070 205 910 1,070
2,700 2,750 208 927 1,090 208 927 1,090
2,750 2,800 212 944 1,110 212 944 1,110
2,800 2,850 216 961 1,130 216 961 1,130
2,850 2,900 220 978 1,150 220 978 1,150
2,900 2,950 224 995 1,170 224 995 1,170
2,950 3,000 228 1,012 1,190 228 1,012 1,190
3,000 3,050 231 1,029 1,210 231 1,029 1,210
3,050 3,100 235 1,046 1,230 235 1,046 1,230
3,100 3,150 239 1,063 1,250 239 1,063 1,250
3,150 3,200 243 1,080 1,270 243 1,080 1,270
3,200 3,250 247 1,097 1,290 247 1,097 1,290
3,250 3,300 251 1,114 1,310 251 1,114 1,310
3,300 3,350 254 1,131 1,330 254 1,131 1,330
3,350 3,400 258 1,148 1,350 258 1,148 1,350
3,400 3,450 262 1,165 1,370 262 1,165 1,370
3,450 3,500 266 1,182 1,390 266 1,182 1,390
3,500 3,550 270 1,199 1,410 270 1,199 1,410
3,550 3,600 273 1,216 1,430 273 1,216 1,430
3,600 3,650 277 1,233 1,450 277 1,233 1,450
3,650 3,700 281 1,250 1,470 281 1,250 1,470
3,700 3,750 285 1,267 1,490 285 1,267 1,490
3,750 3,800 289 1,284 1,510 289 1,284 1,510
3,800 3,850 293 1,301 1,530 293 1,301 1,530
3,850 3,900 296 1,318 1,550 296 1,318 1,550
3,900 3,950 300 1,335 1,570 300 1,335 1,570
3,950 4,000 304 1,352 1,590 304 1,352 1,590
4,000 4,050 308 1,369 1,610 308 1,369 1,610
4,050 4,100 312 1,386 1,630 312 1,386 1,630
4,100 4,150 316 1,403 1,650 316 1,403 1,650
4,150 4,200 319 1,420 1,670 319 1,420 1,670
4,200 4,250 323 1,437 1,690 323 1,437 1,690
4,250 4,300 327 1,454 1,710 327 1,454 1,710
4,300 4,350 331 1,471 1,730 331 1,471 1,730
4,350 4,400 335 1,488 1,750 335 1,488 1,750
4,400 4,450 339 1,505 1,770 339 1,505 1,770
4,450 4,500 342 1,522 1,790 342 1,522 1,790
4,500 4,550 346 1,539 1,810 346 1,539 1,810
4,550 4,600 350 1,556 1,830 350 1,556 1,830
4,600 4,650 354 1,573 1,850 354 1,573 1,850
4,650 4,700 358 1,590 1,870 358 1,590 1,870
4,700 4,750 361 1,607 1,890 361 1,607 1,890
4,750 4,800 365 1,624 1,910 365 1,624 1,910
4,800 4,850 369 1,641 1,930 369 1,641 1,930
4,850 4,900 373 1,658 1,950 373 1,658 1,950
4,900 4,950 377 1,675 1,970 377 1,675 1,970
4,950 5,000 381 1,692 1,990 381 1,692 1,990
5,000 5,050 384 1,709 2,010 384 1,709 2,010
5,050 5,100 388 1,726 2,030 388 1,726 2,030
5,100 5,150 392 1,743 2,050 392 1,743 2,050
5,150 5,200 396 1,760 2,070 396 1,760 2,070
5,200 5,250 400 1,777 2,090 400 1,777 2,090
5,250 5,300 404 1,794 2,110 404 1,794 2,110
5,300 5,350 407 1,811 2,130 407 1,811 2,130
5,350 5,400 411 1,828 2,150 411 1,828 2,150
5,400 5,450 415 1,845 2,170 415 1,845 2,170
5,450 5,500 419 1,862 2,190 419 1,862 2,190
5,500 5,550 423 1,879 2,210 423 1,879 2,210
5,550 5,600 428 1,896 2,230 428 1,896 2,230
5,600 5,650 428 1,913 2,250 428 1,913 2,250
5,650 5,700 428 1,930 2,270 428 1,930 2,270
5,700 5,750 428 1,947 2,290 428 1,947 2,290
5,750 5,800 428 1,964 2,310 428 1,964 2,310
5,800 5,850 428 1,981 2,330 428 1,981 2,330
5,850 5,900 428 1,998 2,350 428 1,998 2,350
5,900 5,950 428 2,015 2,370 428 2,015 2,370
5,950 6,000 428 2,032 2,390 428 2,032 2,390
6,000 6,050 428 2,049 2,410 428 2,049 2,410
6,050 6,100 428 2,066 2,430 428 2,066 2,430
6,100 6,150 428 2,083 2,450 428 2,083 2,450
6,150 6,200 428 2,100 2,470 428 2,100 2,470
6,200 6,250 428 2,117 2,490 428 2,117 2,490
6,250 6,300 428 2,134 2,510 428 2,134 2,510
6,300 6,350 428 2,151 2,530 428 2,151 2,530
6,350 6,400 428 2,168 2,550 428 2,168 2,550
6,400 6,450 428 2,185 2,570 428 2,185 2,570
6,450 6,500 428 2,202 2,590 428 2,202 2,590
6,500 6,550 428 2,219 2,610 428 2,219 2,610
6,550 6,600 428 2,236 2,630 428 2,236 2,630
6,600 6,650 428 2,253 2,650 428 2,253 2,650
6,650 6,700 428 2,270 2,670 428 2,270 2,670
6,700 6,750 428 2,287 2,690 428 2,287 2,690
6,750 6,800 428 2,304 2,710 428 2,304 2,710
6,800 6,850 428 2,321 2,730 428 2,321 2,730
6,850 6,900 428 2,338 2,750 428 2,338 2,750
6,900 6,950 428 2,355 2,770 428 2,355 2,770
6,950 7,000 428 2,372 2,790 428 2,372 2,790
7,000 7,050 426 2,389 2,810 428 2,389 2,810
7,050 7,100 422 2,406 2,830 428 2,406 2,830
7,100 7,150 418 2,423 2,850 428 2,423 2,850
7,150 7,200 414 2,440 2,870 428 2,440 2,870
7,200 7,250 410 2,457 2,890 428 2,457 2,890
7,250 7,300 407 2,474 2,910 428 2,474 2,910
7,300 7,350 403 2,491 2,930 428 2,491 2,930
7,350 7,400 399 2,508 2,950 428 2,508 2,950
7,400 7,450 395 2,525 2,970 428 2,525 2,970
7,450 7,500 391 2,542 2,990 428 2,542 2,990
7,500 7,550 387 2,559 3,010 428 2,559 3,010
7,550 7,600 384 2,576 3,030 428 2,576 3,030
7,600 7,650 380 2,593 3,050 428 2,593 3,050
7,650 7,700 376 2,610 3,070 428 2,610 3,070
7,700 7,750 372 2,627 3,090 428 2,627 3,090
7,750 7,800 368 2,644 3,110 428 2,644 3,110
7,800 7,850 365 2,661 3,130 428 2,661 3,130
7,850 7,900 361 2,678 3,150 428 2,678 3,150
7,900 7,950 357 2,695 3,170 428 2,695 3,170
7,950 8,000 353 2,712 3,190 428 2,712 3,190
8,000 8,050 349 2,729 3,210 428 2,729 3,210
8,050 8,100 345 2,746 3,230 428 2,746 3,230
8,100 8,150 342 2,763 3,250 428 2,763 3,250
8,150 8,200 338 2,780 3,270 428 2,780 3,270
8,200 8,250 334 2,797 3,290 428 2,797 3,290
8,250 8,300 330 2,814 3,310 428 2,814 3,310
8,300 8,350 326 2,831 3,330 428 2,831 3,330
8,350 8,400 322 2,853 3,350 428 2,853 3,350
8,400 8,450 319 2,853 3,370 428 2,853 3,370
8,450 8,500 315 2,853 3,390 428 2,853 3,390
8,500 8,550 311 2,853 3,410 428 2,853 3,410
8,550 8,600 307 2,853 3,430 428 2,853 3,430
8,600 8,650 303 2,853 3,450 428 2,853 3,450
8,650 8,700 299 2,853 3,470 428 2,853 3,470
8,700 8,750 296 2,853 3,490 428 2,853 3,490
8,750 8,800 292 2,853 3,510 428 2,853 3,510
8,800 8,850 288 2,853 3,530 428 2,853 3,530
8,850 8,900 284 2,853 3,550 428 2,853 3,550
8,900 8,950 280 2,853 3,570 428 2,853 3,570
8,950 9,000 277 2,853 3,590 428 2,853 3,590
9,000 9,050 273 2,853 3,610 426 2,853 3,610
9,050 9,100 269 2,853 3,630 422 2,853 3,630
9,100 9,150 265 2,853 3,650 418 2,853 3,650
9,150 9,200 261 2,853 3,670 414 2,853 3,670
9,200 9,250 257 2,853 3,690 410 2,853 3,690
9,250 9,300 254 2,853 3,710 407 2,853 3,710
9,300 9,350 250 2,853 3,730 403 2,853 3,730
9,350 9,400 246 2,853 3,750 399 2,853 3,750
9,400 9,450 242 2,853 3,770 395 2,853 3,770
9,450 9,500 238 2,853 3,790 391 2,853 3,790
9,500 9,550 234 2,853 3,810 387 2,853 3,810
9,550 9,600 231 2,853 3,830 384 2,853 3,830
9,600 9,650 227 2,853 3,850 380 2,853 3,850
9,650 9,700 223 2,853 3,870 376 2,853 3,870
9,700 9,750 219 2,853 3,890 372 2,853 3,890
9,750 9,800 215 2,853 3,910 368 2,853 3,910
9,800 9,850 212 2,853 3,930 365 2,853 3,930
9,850 9,900 208 2,853 3,950 361 2,853 3,950
9,900 9,950 204 2,853 3,970 357 2,853 3,970
9,950 10,000 200 2,853 3,990 353 2,853 3,990
10,000 10,050 196 2,853 4,010 349 2,853 4,010
10,050 10,100 192 2,853 4,030 345 2,853 4,030
10,100 10,150 189 2,853 4,050 342 2,853 4,050
10,150 10,200 185 2,853 4,070 338 2,853 4,070
10,200 10,250 181 2,853 4,090 334 2,853 4,090
10,250 10,300 177 2,853 4,110 330 2,853 4,110
10,300 10,350 173 2,853 4,130 326 2,853 4,130
10,350 10,400 169 2,853 4,150 322 2,853 4,150
10,400 10,450 166 2,853 4,170 319 2,853 4,170
10,450 10,500 162 2,853 4,190 315 2,853 4,190
10,500 10,550 158 2,853 4,210 311 2,853 4,210
10,550 10,600 154 2,853 4,230 307 2,853 4,230
10,600 10,650 150 2,853 4,250 303 2,853 4,250
10,650 10,700 146 2,853 4,270 299 2,853 4,270
10,700 10,750 143 2,853 4,290 296 2,853 4,290
10,750 10,800 139 2,853 4,310 292 2,853 4,310
10,800 10,850 135 2,853 4,330 288 2,853 4,330
10,850 10,900 131 2,853 4,350 284 2,853 4,350
10,900 10,950 127 2,853 4,370 280 2,853 4,370
10,950 11,000 124 2,853 4,390 277 2,853 4,390
11,000 11,050 120 2,853 4,410 273 2,853 4,410
11,050 11,100 116 2,853 4,430 269 2,853 4,430
11,100 11,150 112 2,853 4,450 265 2,853 4,450
11,150 11,200 108 2,853 4,470 261 2,853 4,470
11,200 11,250 104 2,853 4,490 257 2,853 4,490
11,250 11,300 101 2,853 4,510 254 2,853 4,510
11,300 11,350 97 2,853 4,530 250 2,853 4,530
11,350 11,400 93 2,853 4,550 246 2,853 4,550
11,400 11,450 89 2,853 4,570 242 2,853 4,570
11,450 11,500 85 2,853 4,590 238 2,853 4,590
11,500 11,550 81 2,853 4,610 234 2,853 4,610
11,550 11,600 78 2,853 4,630 231 2,853 4,630
11,600 11,650 74 2,853 4,650 227 2,853 4,650
11,650 11,700 70 2,853 4,670 223 2,853 4,670
11,700 11,750 66 2,853 4,690 219 2,853 4,690
11,750 11,800 62 2,853 4,716 215 2,853 4,716
11,800 11,850 59 2,853 4,716 212 2,853 4,716
11,850 11,900 55 2,853 4,716 208 2,853 4,716
11,900 11,950 51 2,853 4,716 204 2,853 4,716
11,950 12,000 47 2,853 4,716 200 2,853 4,716
12,000 12,050 43 2,853 4,716 196 2,853 4,716
12,050 12,100 39 2,853 4,716 192 2,853 4,716
12,100 12,150 36 2,853 4,716 189 2,853 4,716
12,150 12,200 32 2,853 4,716 185 2,853 4,716
12,200 12,250 28 2,853 4,716 181 2,853 4,716
12,250 12,300 24 2,853 4,716 177 2,853 4,716
12,300 12,350 20 2,853 4,716 173 2,853 4,716
12,350 12,400 16 2,853 4,716 169 2,853 4,716
12,400 12,450 13 2,853 4,716 166 2,853 4,716
12,450 12,500 9 2,853 4,716 162 2,853 4,716
12,500 12,550 5 2,853 4,716 158 2,853 4,716
12,550 12,600 * 2,853 4,716 154 2,853 4,716
12,600 12,650 0 2,853 4,716 150 2,853 4,716
12,650 12,700 0 2,853 4,716 146 2,853 4,716
12,700 12,750 0 2,853 4,716 143 2,853 4,716
12,750 12,800 0 2,853 4,716 139 2,853 4,716
12,800 12,850 0 2,853 4,716 135 2,853 4,716
12,850 12,900 0 2,853 4,716 131 2,853 4,716
12,900 12,950 0 2,853 4,716 127 2,853 4,716
12,950 13,000 0 2,853 4,716 124 2,853 4,716
13,000 13,050 0 2,853 4,716 120 2,853 4,716
13,050 13,100 0 2,853 4,716 116 2,853 4,716
13,100 13,150 0 2,853 4,716 112 2,853 4,716
13,150 13,200 0 2,853 4,716 108 2,853 4,716
13,200 13,250 0 2,853 4,716 104 2,853 4,716
13,250 13,300 0 2,853 4,716 101 2,853 4,716
13,300 13,350 0 2,853 4,716 97 2,853 4,716
13,350 13,400 0 2,853 4,716 93 2,853 4,716
13,400 13,450 0 2,853 4,716 89 2,853 4,716
13,450 13,500 0 2,853 4,716 85 2,853 4,716
13,500 13,550 0 2,853 4,716 81 2,853 4,716
13,550 13,600 0 2,853 4,716 78 2,853 4,716
13,600 13,650 0 2,853 4,716 74 2,853 4,716
13,650 13,700 0 2,853 4,716 70 2,853 4,716
13,700 13,750 0 2,853 4,716 66 2,853 4,716
13,750 13,800 0 2,853 4,716 62 2,853 4,716
13,800 13,850 0 2,853 4,716 59 2,853 4,716
13,850 13,900 0 2,853 4,716 55 2,853 4,716
13,900 13,950 0 2,853 4,716 51 2,853 4,716
13,950 14,000 0 2,853 4,716 47 2,853 4,716
14,000 14,050 0 2,853 4,716 43 2,853 4,716
14,050 14,100 0 2,853 4,716 39 2,853 4,716
14,100 14,150 0 2,853 4,716 36 2,853 4,716
14,150 14,200 0 2,853 4,716 32 2,853 4,716
14,200 14,250 0 2,853 4,716 28 2,853 4,716
14,250 14,300 0 2,853 4,716 24 2,853 4,716
14,300 14,350 0 2,853 4,716 20 2,853 4,716
14,350 14,400 0 2,853 4,716 16 2,853 4,716
14,400 14,450 0 2,853 4,716 13 2,853 4,716
14,450 14,500 0 2,853 4,716 9 2,853 4,716
14,500 14,550 0 2,853 4,716 5 2,853 4,716
14,550 14,600 0 2,853 4,716 * 2,853 4,716
14,600 14,650 0 2,853 4,716 0 2,853 4,716
14,650 14,700 0 2,853 4,716 0 2,853 4,716
14,700 14,750 0 2,853 4,716 0 2,853 4,716
14,750 14,800 0 2,853 4,716 0 2,853 4,716
14,800 14,850 0 2,853 4,716 0 2,853 4,716
14,850 14,900 0 2,853 4,716 0 2,853 4,716
14,900 14,950 0 2,853 4,716 0 2,853 4,716
14,950 15,000 0 2,853 4,716 0 2,853 4,716
15,000 15,050 0 2,853 4,716 0 2,853 4,716
15,050 15,100 0 2,853 4,716 0 2,853 4,716
15,100 15,150 0 2,853 4,716 0 2,853 4,716
15,150 15,200 0 2,853 4,716 0 2,853 4,716
15,200 15,250 0 2,853 4,716 0 2,853 4,716
15,250 15,300 0 2,853 4,716 0 2,853 4,716
15,300 15,350 0 2,853 4,716 0 2,853 4,716
15,350 15,400 0 2,853 4,716 0 2,853 4,716
15,400 15,450 0 2,847 4,709 0 2,853 4,716
15,450 15,500 0 2,839 4,698 0 2,853 4,716
15,500 15,550 0 2,831 4,688 0 2,853 4,716
15,550 15,600 0 2,823 4,677 0 2,853 4,716
15,600 15,650 0 2,815 4,667 0 2,853 4,716
15,650 15,700 0 2,807 4,656 0 2,853 4,716
15,700 15,750 0 2,799 4,645 0 2,853 4,716
15,750 15,800 0 2,791 4,635 0 2,853 4,716
15,800 15,850 0 2,783 4,624 0 2,853 4,716
15,850 15,900 0 2,775 4,614 0 2,853 4,716
15,900 15,950 0 2,767 4,603 0 2,853 4,716
15,950 16,000 0 2,759 4,593 0 2,853 4,716
16,000 16,050 0 2,751 4,582 0 2,853 4,716
16,050 16,100 0 2,743 4,572 0 2,853 4,716
16,100 16,150 0 2,735 4,561 0 2,853 4,716
16,150 16,200 0 2,727 4,551 0 2,853 4,716
16,200 16,250 0 2,719 4,540 0 2,853 4,716
16,250 16,300 0 2,711 4,530 0 2,853 4,716
16,300 16,350 0 2,703 4,519 0 2,853 4,716
16,350 16,400 0 2,695 4,509 0 2,853 4,716
16,400 16,450 0 2,687 4,498 0 2,853 4,716
16,450 16,500 0 2,679 4,487 0 2,853 4,716
16,500 16,550 0 2,671 4,477 0 2,853 4,716
16,550 16,600 0 2,663 4,466 0 2,853 4,716
16,600 16,650 0 2,655 4,456 0 2,853 4,716
16,650 16,700 0 2,647 4,445 0 2,853 4,716
16,700 16,750 0 2,639 4,435 0 2,853 4,716
16,750 16,800 0 2,631 4,424 0 2,853 4,716
16,800 16,850 0 2,623 4,414 0 2,853 4,716
16,850 16,900 0 2,615 4,403 0 2,853 4,716
16,900 16,950 0 2,607 4,393 0 2,853 4,716
16,950 17,000 0 2,599 4,382 0 2,853 4,716
17,000 17,050 0 2,591 4,372 0 2,853 4,716
17,050 17,100 0 2,583 4,361 0 2,853 4,716
17,100 17,150 0 2,575 4,351 0 2,853 4,716
17,150 17,200 0 2,567 4,340 0 2,853 4,716
17,200 17,250 0 2,559 4,330 0 2,853 4,716
17,250 17,300 0 2,551 4,319 0 2,853 4,716
17,300 17,350 0 2,543 4,308 0 2,853 4,716
17,350 17,400 0 2,535 4,298 0 2,853 4,716
17,400 17,450 0 2,527 4,287 0 2,847 4,709
17,450 17,500 0 2,519 4,277 0 2,839 4,698
17,500 17,550 0 2,511 4,266 0 2,831 4,688
17,550 17,600 0 2,503 4,256 0 2,823 4,677
17,600 17,650 0 2,495 4,245 0 2,815 4,667
17,650 17,700 0 2,487 4,235 0 2,807 4,656
17,700 17,750 0 2,479 4,224 0 2,799 4,645
17,750 17,800 0 2,471 4,214 0 2,791 4,635
17,800 17,850 0 2,463 4,203 0 2,783 4,624
17,850 17,900 0 2,455 4,193 0 2,775 4,614
17,900 17,950 0 2,448 4,182 0 2,767 4,603
17,950 18,000 0 2,440 4,172 0 2,759 4,593
18,000 18,050 0 2,432 4,161 0 2,751 4,582
18,050 18,100 0 2,424 4,151 0 2,743 4,572
18,100 18,150 0 2,416 4,140 0 2,735 4,561
18,150 18,200 0 2,408 4,129 0 2,727 4,551
18,200 18,250 0 2,400 4,119 0 2,719 4,540
18,250 18,300 0 2,392 4,108 0 2,711 4,530
18,300 18,350 0 2,384 4,098 0 2,703 4,519
18,350 18,400 0 2,376 4,087 0 2,695 4,509
18,400 18,450 0 2,368 4,077 0 2,687 4,498
18,450 18,500 0 2,360 4,066 0 2,679 4,487
18,500 18,550 0 2,352 4,056 0 2,671 4,477
18,550 18,600 0 2,344 4,045 0 2,663 4,466
18,600 18,650 0 2,336 4,035 0 2,655 4,456
18,650 18,700 0 2,328 4,024 0 2,647 4,445
18,700 18,750 0 2,320 4,014 0 2,639 4,435
18,750 18,800 0 2,312 4,003 0 2,631 4,424
18,800 18,850 0 2,304 3,993 0 2,623 4,414
18,850 18,900 0 2,296 3,982 0 2,615 4,403
18,900 18,950 0 2,288 3,972 0 2,607 4,393
18,950 19,000 0 2,280 3,961 0 2,599 4,382
19,000 19,050 0 2,272 3,950 0 2,591 4,372
19,050 19,100 0 2,264 3,940 0 2,583 4,361
19,100 19,150 0 2,256 3,929 0 2,575 4,351
19,150 19,200 0 2,248 3,919 0 2,567 4,340
19,200 19,250 0 2,240 3,908 0 2,559 4,330
19,250 19,300 0 2,232 3,898 0 2,551 4,319
19,300 19,350 0 2,224 3,887 0 2,543 4,308
19,350 19,400 0 2,216 3,877 0 2,535 4,298
19,400 19,450 0 2,208 3,866 0 2,527 4,287
19,450 19,500 0 2,200 3,856 0 2,519 4,277
19,500 19,550 0 2,192 3,845 0 2,511 4,266
19,550 19,600 0 2,184 3,835 0 2,503 4,256
19,600 19,650 0 2,176 3,824 0 2,495 4,245
19,650 19,700 0 2,168 3,814 0 2,487 4,235
19,700 19,750 0 2,160 3,803 0 2,479 4,224
19,750 19,800 0 2,152 3,793 0 2,471 4,214
19,800 19,850 0 2,144 3,782 0 2,463 4,203
19,850 19,900 0 2,136 3,771 0 2,455 4,193
19,900 19,950 0 2,128 3,761 0 2,448 4,182
19,950 20,000 0 2,120 3,750 0 2,440 4,172
20,000 20,050 0 2,112 3,740 0 2,432 4,161
20,050 20,100 0 2,104 3,729 0 2,424 4,151
20,100 20,150 0 2,096 3,719 0 2,416 4,140
20,150 20,200 0 2,088 3,708 0 2,408 4,129
20,200 20,250 0 2,080 3,698 0 2,400 4,119
20,250 20,300 0 2,072 3,687 0 2,392 4,108
20,300 20,350 0 2,064 3,677 0 2,384 4,098
20,350 20,400 0 2,056 3,666 0 2,376 4,087
20,400 20,450 0 2,048 3,656 0 2,368 4,077
20,450 20,500 0 2,040 3,645 0 2,360 4,066
20,500 20,550 0 2,032 3,635 0 2,352 4,056
20,550 20,600 0 2,024 3,624 0 2,344 4,045
20,600 20,650 0 2,016 3,614 0 2,336 4,035
20,650 20,700 0 2,008 3,603 0 2,328 4,024
20,700 20,750 0 2,000 3,592 0 2,320 4,014
20,750 20,800 0 1,992 3,582 0 2,312 4,003
20,800 20,850 0 1,984 3,571 0 2,304 3,993
20,850 20,900 0 1,976 3,561 0 2,296 3,982
20,900 20,950 0 1,968 3,550 0 2,288 3,972
20,950 21,000 0 1,960 3,540 0 2,280 3,961
21,000 21,050 0 1,952 3,529 0 2,272 3,950
21,050 21,100 0 1,944 3,519 0 2,264 3,940
21,100 21,150 0 1,936 3,508 0 2,256 3,929
21,150 21,200 0 1,928 3,498 0 2,248 3,919
21,200 21,250 0 1,920 3,487 0 2,240 3,908
21,250 21,300 0 1,912 3,477 0 2,232 3,898
21,300 21,350 0 1,904 3,466 0 2,224 3,887
21,350 21,400 0 1,896 3,456 0 2,216 3,877
21,400 21,450 0 1,888 3,445 0 2,208 3,866
21,450 21,500 0 1,880 3,434 0 2,200 3,856
21,500 21,550 0 1,872 3,424 0 2,192 3,845
21,550 21,600 0 1,864 3,413 0 2,184 3,835
21,600 21,650 0 1,856 3,403 0 2,176 3,824
21,650 21,700 0 1,848 3,392 0 2,168 3,814
21,700 21,750 0 1,840 3,382 0 2,160 3,803
21,750 21,800 0 1,832 3,371 0 2,152 3,793
21,800 21,850 0 1,824 3,361 0 2,144 3,782
21,850 21,900 0 1,816 3,350 0 2,136 3,771
21,900 21,950 0 1,808 3,340 0 2,128 3,761
21,950 22,000 0 1,800 3,329 0 2,120 3,750
22,000 22,050 0 1,792 3,319 0 2,112 3,740
22,050 22,100 0 1,784 3,308 0 2,104 3,729
22,100 22,150 0 1,776 3,298 0 2,096 3,719
22,150 22,200 0 1,768 3,287 0 2,088 3,708
22,200 22,250 0 1,760 3,277 0 2,080 3,698
22,250 22,300 0 1,752 3,266 0 2,072 3,687
22,300 22,350 0 1,744 3,255 0 2,064 3,677
22,350 22,400 0 1,736 3,245 0 2,056 3,666
22,400 22,450 0 1,728 3,234 0 2,048 3,656
22,450 22,500 0 1,720 3,224 0 2,040 3,645
22,500 22,550 0 1,712 3,213 0 2,032 3,635
22,550 22,600 0 1,704 3,203 0 2,024 3,624
22,600 22,650 0 1,696 3,192 0 2,016 3,614
22,650 22,700 0 1,688 3,182 0 2,008 3,603
22,700 22,750 0 1,680 3,171 0 2,000 3,592
22,750 22,800 0 1,672 3,161 0 1,992 3,582
22,800 22,850 0 1,664 3,150 0 1,984 3,571
22,850 22,900 0 1,656 3,140 0 1,976 3,561
22,900 22,950 0 1,649 3,129 0 1,968 3,550
22,950 23,000 0 1,641 3,119 0 1,960 3,540
23,000 23,050 0 1,633 3,108 0 1,952 3,529
23,050 23,100 0 1,625 3,098 0 1,944 3,519
23,100 23,150 0 1,617 3,087 0 1,936 3,508
23,150 23,200 0 1,609 3,076 0 1,928 3,498
23,200 23,250 0 1,601 3,066 0 1,920 3,487
23,250 23,300 0 1,593 3,055 0 1,912 3,477
23,300 23,350 0 1,585 3,045 0 1,904 3,466
23,350 23,400 0 1,577 3,034 0 1,896 3,456
23,400 23,450 0 1,569 3,024 0 1,888 3,445
23,450 23,500 0 1,561 3,013 0 1,880 3,434
23,500 23,550 0 1,553 3,003 0 1,872 3,424
23,550 23,600 0 1,545 2,992 0 1,864 3,413
23,600 23,650 0 1,537 2,982 0 1,856 3,403
23,650 23,700 0 1,529 2,971 0 1,848 3,392
23,700 23,750 0 1,521 2,961 0 1,840 3,382
23,750 23,800 0 1,513 2,950 0 1,832 3,371
23,800 23,850 0 1,505 2,940 0 1,824 3,361
23,850 23,900 0 1,497 2,929 0 1,816 3,350
23,900 23,950 0 1,489 2,919 0 1,808 3,340
23,950 24,000 0 1,481 2,908 0 1,800 3,329
24,000 24,050 0 1,473 2,897 0 1,792 3,319
24,050 24,100 0 1,465 2,887 0 1,784 3,308
24,100 24,150 0 1,457 2,876 0 1,776 3,298
24,150 24,200 0 1,449 2,866 0 1,768 3,287
24,200 24,250 0 1,441 2,855 0 1,760 3,277
24,250 24,300 0 1,433 2,845 0 1,752 3,266
24,300 24,350 0 1,425 2,834 0 1,744 3,255
24,350 24,400 0 1,417 2,824 0 1,736 3,245
24,400 24,450 0 1,409 2,813 0 1,728 3,234
24,450 24,500 0 1,401 2,803 0 1,720 3,224
24,500 24,550 0 1,393 2,792 0 1,712 3,213
24,550 24,600 0 1,385 2,782 0 1,704 3,203
24,600 24,650 0 1,377 2,771 0 1,696 3,192
24,650 24,700 0 1,369 2,761 0 1,688 3,182
24,700 24,750 0 1,361 2,750 0 1,680 3,171
24,750 24,800 0 1,353 2,740 0 1,672 3,161
24,800 24,850 0 1,345 2,729 0 1,664 3,150
24,850 24,900 0 1,337 2,718 0 1,656 3,140
24,900 24,950 0 1,329 2,708 0 1,649 3,129
24,950 25,000 0 1,321 2,697 0 1,641 3,119
25,000 25,050 0 1,313 2,687 0 1,633 3,108
25,050 25,100 0 1,305 2,676 0 1,625 3,098
25,100 25,150 0 1,297 2,666 0 1,617 3,087
25,150 25,200 0 1,289 2,655 0 1,609 3,076
25,200 25,250 0 1,281 2,645 0 1,601 3,066
25,250 25,300 0 1,273 2,634 0 1,593 3,055
25,300 25,350 0 1,265 2,624 0 1,585 3,045
25,350 25,400 0 1,257 2,613 0 1,577 3,034
25,400 25,450 0 1,249 2,603 0 1,569 3,024
25,450 25,500 0 1,241 2,592 0 1,561 3,013
25,500 25,550 0 1,233 2,582 0 1,553 3,003
25,550 25,600 0 1,225 2,571 0 1,545 2,992
25,600 25,650 0 1,217 2,561 0 1,537 2,982
25,650 25,700 0 1,209 2,550 0 1,529 2,971
25,700 25,750 0 1,201 2,539 0 1,521 2,961
25,750 25,800 0 1,193 2,529 0 1,513 2,950
25,800 25,850 0 1,185 2,518 0 1,505 2,940
25,850 25,900 0 1,177 2,508 0 1,497 2,929
25,900 25,950 0 1,169 2,497 0 1,489 2,919
25,950 26,000 0 1,161 2,487 0 1,481 2,908
26,000 26,050 0 1,153 2,476 0 1,473 2,897
26,050 26,100 0 1,145 2,466 0 1,465 2,887
26,100 26,150 0 1,137 2,455 0 1,457 2,876
26,150 26,200 0 1,129 2,445 0 1,449 2,866
26,200 26,250 0 1,121 2,434 0 1,441 2,855
26,250 26,300 0 1,113 2,424 0 1,433 2,845
26,300 26,350 0 1,105 2,413 0 1,425 2,834
26,350 26,400 0 1,097 2,403 0 1,417 2,824
26,400 26,450 0 1,089 2,392 0 1,409 2,813
26,450 26,500 0 1,081 2,381 0 1,401 2,803
26,500 26,550 0 1,073 2,371 0 1,393 2,792
26,550 26,600 0 1,065 2,360 0 1,385 2,782
26,600 26,650 0 1,057 2,350 0 1,377 2,771
26,650 26,700 0 1,049 2,339 0 1,369 2,761
26,700 26,750 0 1,041 2,329 0 1,361 2,750
26,750 26,800 0 1,033 2,318 0 1,353 2,740
26,800 26,850 0 1,025 2,308 0 1,345 2,729
26,850 26,900 0 1,017 2,297 0 1,337 2,718
26,900 26,950 0 1,009 2,287 0 1,329 2,708
26,950 27,000 0 1,001 2,276 0 1,321 2,697
27,000 27,050 0 993 2,266 0 1,313 2,687
27,050 27,100 0 985 2,255 0 1,305 2,676
27,100 27,150 0 977 2,245 0 1,297 2,666
27,150 27,200 0 969 2,234 0 1,289 2,655
27,200 27,250 0 961 2,224 0 1,281 2,645
27,250 27,300 0 953 2,213 0 1,273 2,634
27,300 27,350 0 945 2,202 0 1,265 2,624
27,350 27,400 0 937 2,192 0 1,257 2,613
27,400 27,450 0 929 2,181 0 1,249 2,603
27,450 27,500 0 921 2,171 0 1,241 2,592
27,500 27,550 0 913 2,160 0 1,233 2,582
27,550 27,600 0 905 2,150 0 1,225 2,571
27,600 27,650 0 897 2,139 0 1,217 2,561
27,650 27,700 0 889 2,129 0 1,209 2,550
27,700 27,750 0 881 2,118 0 1,201 2,539
27,750 27,800 0 873 2,108 0 1,193 2,529
27,800 27,850 0 865 2,097 0 1,185 2,518
27,850 27,900 0 857 2,087 0 1,177 2,508
27,900 27,950 0 850 2,076 0 1,169 2,497
27,950 28,000 0 842 2,066 0 1,161 2,487
28,000 28,050 0 834 2,055 0 1,153 2,476
28,050 28,100 0 826 2,045 0 1,145 2,466
28,100 28,150 0 818 2,034 0 1,137 2,455
28,150 28,200 0 810 2,023 0 1,129 2,445
28,200 28,250 0 802 2,013 0 1,121 2,434
28,250 28,300 0 794 2,002 0 1,113 2,424
28,300 28,350 0 786 1,992 0 1,105 2,413
28,350 28,400 0 778 1,981 0 1,097 2,403
28,400 28,450 0 770 1,971 0 1,089 2,392
28,450 28,500 0 762 1,960 0 1,081 2,381
28,500 28,550 0 754 1,950 0 1,073 2,371
28,550 28,600 0 746 1,939 0 1,065 2,360
28,600 28,650 0 738 1,929 0 1,057 2,350
28,650 28,700 0 730 1,918 0 1,049 2,339
28,700 28,750 0 722 1,908 0 1,041 2,329
28,750 28,800 0 714 1,897 0 1,033 2,318
28,800 28,850 0 706 1,887 0 1,025 2,308
28,850 28,900 0 698 1,876 0 1,017 2,297
28,900 28,950 0 690 1,866 0 1,009 2,287
28,950 29,000 0 682 1,855 0 1,001 2,276
29,000 29,050 0 674 1,844 0 993 2,266
29,050 29,100 0 666 1,834 0 985 2,255
29,100 29,150 0 658 1,823 0 977 2,245
29,150 29,200 0 650 1,813 0 969 2,234
29,200 29,250 0 642 1,802 0 961 2,224
29,250 29,300 0 634 1,792 0 953 2,213
29,300 29,350 0 626 1,781 0 945 2,202
29,350 29,400 0 618 1,771 0 937 2,192
29,400 29,450 0 610 1,760 0 929 2,181
29,450 29,500 0 602 1,750 0 921 2,171
29,500 29,550 0 594 1,739 0 913 2,160
29,550 29,600 0 586 1,729 0 905 2,150
29,600 29,650 0 578 1,718 0 897 2,139
29,650 29,700 0 570 1,708 0 889 2,129
29,700 29,750 0 562 1,697 0 881 2,118
29,750 29,800 0 554 1,687 0 873 2,108
29,800 29,850 0 546 1,676 0 865 2,097
29,850 29,900 0 538 1,665 0 857 2,087
29,900 29,950 0 530 1,655 0 850 2,076
29,950 30,000 0 522 1,644 0 842 2,066
30,000 30,050 0 514 1,634 0 834 2,055
30,050 30,100 0 506 1,623 0 826 2,045
30,100 30,150 0 498 1,613 0 818 2,034
30,150 30,200 0 490 1,602 0 810 2,023
30,200 30,250 0 482 1,592 0 802 2,013
30,250 30,300 0 474 1,581 0 794 2,002
30,300 30,350 0 466 1,571 0 786 1,992
30,350 30,400 0 458 1,560 0 778 1,981
30,400 30,450 0 450 1,550 0 770 1,971
30,450 30,500 0 442 1,539 0 762 1,960
30,500 30,550 0 434 1,529 0 754 1,950
30,550 30,600 0 426 1,518 0 746 1,939
30,600 30,650 0 418 1,508 0 738 1,929
30,650 30,700 0 410 1,497 0 730 1,918
30,700 30,750 0 402 1,486 0 722 1,908
30,750 30,800 0 394 1,476 0 714 1,897
30,800 30,850 0 386 1,465 0 706 1,887
30,850 30,900 0 378 1,455 0 698 1,876
30,900 30,950 0 370 1,444 0 690 1,866
30,950 31,000 0 362 1,434 0 682 1,855
31,000 31,050 0 354 1,423 0 674 1,844
31,050 31,100 0 346 1,413 0 666 1,834
31,100 31,150 0 338 1,402 0 658 1,823
31,150 31,200 0 330 1,392 0 650 1,813
31,200 31,250 0 322 1,381 0 642 1,802
31,250 31,300 0 314 1,371 0 634 1,792
31,300 31,350 0 306 1,360 0 626 1,781
31,350 31,400 0 298 1,350 0 618 1,771
31,400 31,450 0 290 1,339 0 610 1,760
31,450 31,500 0 282 1,328 0 602 1,750
31,500 31,550 0 274 1,318 0 594 1,739
31,550 31,600 0 266 1,307 0 586 1,729
31,600 31,650 0 258 1,297 0 578 1,718
31,650 31,700 0 250 1,286 0 570 1,708
31,700 31,750 0 242 1,276 0 562 1,697
31,750 31,800 0 234 1,265 0 554 1,687
31,800 31,850 0 226 1,255 0 546 1,676
31,850 31,900 0 218 1,244 0 538 1,665
31,900 31,950 0 210 1,234 0 530 1,655
31,950 32,000 0 202 1,223 0 522 1,644
32,000 32,050 0 194 1,213 0 514 1,634
32,050 32,100 0 186 1,202 0 506 1,623
32,100 32,150 0 178 1,192 0 498 1,613
32,150 32,200 0 170 1,181 0 490 1,602
32,200 32,250 0 162 1,171 0 482 1,592
32,250 32,300 0 154 1,160 0 474 1,581
32,300 32,350 0 146 1,149 0 466 1,571
32,350 32,400 0 138 1,139 0 458 1,560
32,400 32,450 0 130 1,128 0 450 1,550
32,450 32,500 0 122 1,118 0 442 1,539
32,500 32,550 0 114 1,107 0 434 1,529
32,550 32,600 0 106 1,097 0 426 1,518
32,600 32,650 0 98 1,086 0 418 1,508
32,650 32,700 0 90 1,076 0 410 1,497
32,700 32,750 0 82 1,065 0 402 1,486
32,750 32,800 0 74 1,055 0 394 1,476
32,800 32,850 0 66 1,044 0 386 1,465
32,850 32,900 0 58 1,034 0 378 1,455
32,900 32,950 0 51 1,023 0 370 1,444
32,950 33,000 0 43 1,013 0 362 1,434
33,000 33,050 0 35 1,002 0 354 1,423
33,050 33,100 0 27 992 0 346 1,413
33,100 33,150 0 19 981 0 338 1,402
33,150 33,200 0 11 970 0 330 1,392
33,200 33,250 0 * 960 0 322 1,381
33,250 33,300 0 0 949 0 314 1,371
33,300 33,350 0 0 939 0 306 1,360
33,350 33,400 0 0 928 0 298 1,350
33,400 33,450 0 0 918 0 290 1,339
33,450 33,500 0 0 907 0 282 1,328
33,500 33,550 0 0 897 0 274 1,318
33,550 33,600 0 0 886 0 266 1,307
33,600 33,650 0 0 876 0 258 1,297
33,650 33,700 0 0 865 0 250 1,286
33,700 33,750 0 0 855 0 242 1,276
33,750 33,800 0 0 844 0 234 1,265
33,800 33,850 0 0 834 0 226 1,255
33,850 33,900 0 0 823 0 218 1,244
33,900 33,950 0 0 813 0 210 1,234
33,950 34,000 0 0 802 0 202 1,223
34,000 34,050 0 0 791 0 194 1,213
34,050 34,100 0 0 781 0 186 1,202
34,100 34,150 0 0 770 0 178 1,192
34,150 34,200 0 0 760 0 170 1,181
34,200 34,250 0 0 749 0 162 1,171
34,250 34,300 0 0 739 0 154 1,160
34,300 34,350 0 0 728 0 146 1,149
34,350 34,400 0 0 718 0 138 1,139
34,400 34,450 0 0 707 0 130 1,128
34,450 34,500 0 0 697 0 122 1,118
34,500 34,550 0 0 686 0 114 1,107
34,550 34,600 0 0 676 0 106 1,097
34,600 34,650 0 0 665 0 98 1,086
34,650 34,700 0 0 655 0 90 1,076
34,700 34,750 0 0 644 0 82 1,065
34,750 34,800 0 0 634 0 74 1,055
34,800 34,850 0 0 623 0 66 1,044
34,850 34,900 0 0 612 0 58 1,034
34,900 34,950 0 0 602 0 51 1,023
34,950 35,000 0 0 591 0 43 1,013
35,000 35,050 0 0 581 0 35 1,002
35,050 35,100 0 0 570 0 27 992
35,100 35,150 0 0 560 0 19 981
35,150 35,200 0 0 549 0 11 970
35,200 35,250 0 0 539 0 * 960
35,250 35,300 0 0 528 0 0 949
35,300 35,350 0 0 518 0 0 939
35,350 35,400 0 0 507 0 0 928
35,400 35,450 0 0 497 0 0 918
35,450 35,500 0 0 486 0 0 907
35,500 35,550 0 0 476 0 0 897
35,550 35,600 0 0 465 0 0 886
35,600 35,650 0 0 455 0 0 876
35,650 35,700 0 0 444 0 0 865
35,700 35,750 0 0 433 0 0 855
35,750 35,800 0 0 423 0 0 844
35,800 35,850 0 0 412 0 0 834
35,850 35,900 0 0 402 0 0 823
35,900 35,950 0 0 391 0 0 813
35,950 36,000 0 0 381 0 0 802
36,000 36,050 0 0 370 0 0 791
36,050 36,100 0 0 360 0 0 781
36,100 36,150 0 0 349 0 0 770
36,150 36,200 0 0 339 0 0 760
36,200 36,250 0 0 328 0 0 749
36,250 36,300 0 0 318 0 0 739
36,300 36,350 0 0 307 0 0 728
36,350 36,400 0 0 297 0 0 718
36,400 36,450 0 0 286 0 0 707
36,450 36,500 0 0 275 0 0 697
36,500 36,550 0 0 265 0 0 686
36,550 36,600 0 0 254 0 0 676
36,600 36,650 0 0 244 0 0 665
36,650 36,700 0 0 233 0 0 655
36,700 36,750 0 0 223 0 0 644
36,750 36,800 0 0 212 0 0 634
36,800 36,850 0 0 202 0 0 623
36,850 36,900 0 0 191 0 0 612
36,900 36,950 0 0 181 0 0 602
36,950 37,000 0 0 170 0 0 591
37,000 37,050 0 0 160 0 0 581
37,050 37,100 0 0 149 0 0 570
37,100 37,150 0 0 139 0 0 560
37,150 37,200 0 0 128 0 0 549
37,200 37,250 0 0 118 0 0 539
37,250 37,300 0 0 107 0 0 528
37,300 37,350 0 0 96 0 0 518
37,350 37,400 0 0 86 0 0 507
37,400 37,450 0 0 75 0 0 497
37,450 37,500 0 0 65 0 0 486
37,500 37,550 0 0 54 0 0 476
37,550 37,600 0 0 44 0 0 465
37,600 37,650 0 0 33 0 0 455
37,650 37,700 0 0 23 0 0 444
37,700 37,750 0 0 12 0 0 433
37,750 37,800 0 0 ** 0 0 423
37,800 37,850 0 0 0 0 0 412
37,850 37,900 0 0 0 0 0 402
37,900 37,950 0 0 0 0 0 391
37,950 38,000 0 0 0 0 0 381
38,000 38,050 0 0 0 0 0 370
38,050 38,100 0 0 0 0 0 360
38,100 38,150 0 0 0 0 0 349
38,150 38,200 0 0 0 0 0 339
38,200 38,250 0 0 0 0 0 328
38,250 38,300 0 0 0 0 0 318
38,300 38,350 0 0 0 0 0 307
38,350 38,400 0 0 0 0 0 297
38,400 38,450 0 0 0 0 0 286
38,450 38,500 0 0 0 0 0 275
38,500 38,550 0 0 0 0 0 265
38,550 38,600 0 0 0 0 0 254
38,600 38,650 0 0 0 0 0 244
38,650 38,700 0 0 0 0 0 233
38,700 38,750 0 0 0 0 0 223
38,750 38,800 0 0 0 0 0 212
38,800 38,850 0 0 0 0 0 202
38,850 38,900 0 0 0 0 0 191
38,900 38,950 0 0 0 0 0 181
38,950 39,000 0 0 0 0 0 170
39,000 39,050 0 0 0 0 0 160
39,050 39,100 0 0 0 0 0 149
39,100 39,150 0 0 0 0 0 139
39,150 39,200 0 0 0 0 0 128
39,200 39,250 0 0 0 0 0 118
39,250 39,300 0 0 0 0 0 107
39,300 39,350 0 0 0 0 0 96
39,350 39,400 0 0 0 0 0 86
39,400 39,450 0 0 0 0 0 75
39,450 39,500 0 0 0 0 0 65
39,500 39,550 0 0 0 0 0 54
39,550 39,600 0 0 0 0 0 44
39,600 39,650 0 0 0 0 0 33
39,650 39,700 0 0 0 0 0 23
39,700 39,750 0 0 0 0 0 12
39,750 39,783 0 0 0 0 0 4
---------------------------------------------------------------------
* If the amount you are looking up from the worksheet is at least
$12,550 ($14,550 if married filing jointly) but less than $12,590
($14,590 if married filing jointly), your credit is $2. Otherwise,
you cannot take the credit.
* If the amount you are looking up from the worksheet is at least
$33,200 ($35,200 if married filing jointly) but less than $33,241
($35,241 if married filing jointly), your credit is $3. Otherwise,
you cannot take the credit.
** If the amount you are looking up from the worksheet is at least
$37,750 but less than $37,783, your credit is $4. Otherwise, you
cannot take the credit.
=====================================================================
If you, or your spouse if filing a joint return, had more than one employer for 2007 and total wages of more than $97,500, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $6,045. But if any one employer withheld more than $6,045, you cannot claim the excess on your return. The employer should adjust the tax for you. If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse.
You cannot claim a refund for excess tier 2 RRTA tax on Form 1040. Instead, use Form 843.
For more details, see Pub. 505.
What Is the Additional Child Tax Credit?
This credit is for certain people who have at least one qualifying child as defined in the instructions for line 6c on page 15. The additional child tax credit may give you a refund even if you do not owe any tax.
Two Steps To Take the Additional Child Tax Credit!
Step 1. Be sure you figured the amount, if any, of your child tax credit. See the instructions for line 52 that begin on page 39.
Step 2. Read the Tip at the end of your Child Tax Credit Worksheet. Use Form 8812 to see if you can take the additional child tax credit, but only if you meet the condition given in that Tip.
If you filed Form 4868 to get an automatic extension of time to file Form 1040, enter 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 69 the convenience fee you were charged. Also, include any amounts paid with Form 2350.
Check the box(es) on line 70 to report any credit from Form 2439, 4136, or 8885.
If you have an unused minimum tax credit carryforward from 2004, you may be able to claim at least part of it as a refundable credit. Enter on line 71 the amount, if any, from Form 8801, line 27.
If line 73 is under $1, we will send a refund only on written request.
If you want to check the status of your refund, please wait at least 6 weeks (3 weeks if you filed electronically) from the date you filed your return to do so. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically). See page 79 for details.
Tip: If the amount you overpaid is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income Tax Withholding and Estimated Tax Payments for 2008 on page 76.
Refund Offset
If you owe past-due federal tax, state income tax, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 73 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 any questions about it, contact the agency to which you owe the debt.
Injured Spouse
If you file a joint return and your spouse has not paid past-due federal tax, state income tax, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line 73 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refunded to you if certain conditions apply and you complete Form 8379. For details, use TeleTax topic 203 (see page 79) or see Form 8379.
Direct Deposit: Simple. Safe. Secure.
Fast Refunds! Choose direct deposit-a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs on page 60.
Why Use Direct Deposit?
If you want us to directly deposit the amount shown on line 74a to your checking or savings account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:
Otherwise, we will send you a check.
Note. If you do not want your refund directly deposited to your account, do not check the box on line 74a. Draw a line through the boxes on lines 74b and 74d.
Caution: The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted. Do not use the routing number on a deposit slip if it is different from the routing number on your checks.
If you file a joint return and check the box on line 74a and attach Form 8888 or fill in lines 74b through 74d, your spouse may get at least part of the refund.
If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.
Line 74a
You cannot file Form 8888 and split your refund among two or three accounts if Form 8379 is filed with your return.
Line 74b
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. Jeffrey and Suzanne Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.
Ask your financial institution for the correct routing number to enter on line 74b if:
Line 74c
Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an IRA, ask your financial institution whether you should check the "Checking" or "Savings" box. You must check the correct box to ensure your deposit is accepted.
Line 74d
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.
[The following graphic has not been reproduced:
Sample Check—Lines 74b Through 74d]
Caution: Some financial institutions will not allow a joint refund to be deposited to an individual account. If the direct deposit is rejected, a check will be sent instead. The IRS is not responsible if a financial institution rejects a direct deposit.
Individual Retirement Arrangement (IRA)
You can have your refund directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee of your account of the year to which the deposit is to be applied unless the trustee will not accept a deposit for 2007. If you do not, the trustee can assume the deposit is for the year during which you are filing the return. For example, if you file your 2007 return during 2008 and do not notify the trustee in advance, the trustee can assume the deposit to your IRA is for 2008. If you designate your deposit to be for 2007, you must verify that the deposit was actually made to the account by the due date of the return (without regard to extensions). If the deposit is not made to your account by the due date of the return (without regard to extensions), the deposit is not an IRA contribution for 2007. You must file an amended 2007 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.
Caution: You and your spouse, if filing jointly, each may be able to contribute up to $4,000 ($5,000 if age 50 or older at the end of 2007) to a traditional IRA or Roth IRA for 2007. The limit for 2008 is $5,000 ($6,000 if age 50 or older at the end of 2008). A higher limit may apply for 2007 and 2008 if you were a participant in a 401(k) plan and your employer was in bankruptcy in an earlier year. You may owe a penalty if your contributions exceed these limits.
Tip: For more information on IRAs, see Pub. 590, Individual Retirement Arrangements (IRAs).
Enter on line 75 the amount, if any, of the overpayment on line 73 you want applied to your 2008 estimated tax. We will apply this amount to your account unless you attach a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the attached statement.
Caution: This election to apply part or all of the amount overpaid to your 2008 estimated tax cannot be changed later.
IRS e-file: IRS e-file offers you the electronic payment option of electronic funds withdrawal (EFW). EFW can be used to pay your current year balance due and can be used to make up to four estimated tax payments. If you are filing early, you can schedule your payment for withdrawal from your account on a future date, up to and including April 15, 2008. If you file your return after April 15, 2008, you can now include interest and penalty in your payment. Visit www.irs.gov and enter "e-pay" in the search box for details.
You can also pay using EFTPS, a free tax payment system that allows you to make payments online or by phone. For more information or details on enrolling, visit www.eftps.gov or call Customer Service at 1-800-316-6541. TTY/TDD help is available by calling 1-800-733-4829.
Tip: To save interest and penalties, pay your taxes in full by April 15, 2008. You do not have to pay if line 76 is under $1.
Include any estimated tax penalty from line 77 in the amount you enter on line 76.
You can pay by check, money order, or credit card. Do not include any estimated tax payment for 2008 in your check, money order, or amount you charge. Instead, make the estimated tax payment separately.
To pay by check or money order. Make your check or money order payable to the "United States Treasury" for the full amount due. Do not send cash. Do not attach the payment to your return. Write "2007 Form 1040" and your name, address, daytime phone number, and social security number (SSN) on your payment. If you are filing a joint return, enter the SSN shown first on your tax return.
To help process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter "$ XXX-" or "$ XXX xx/100").
Then, complete Form 1040-V following the instructions on that form and enclose it in the envelope with your tax return and payment. Although you do not have to use Form 1040-V, doing so allows us to process your payment more accurately and efficiently.
To pay by credit card. You can use your American Express® Card, Discover® Card, MasterCard® card, or Visa® card. To pay by credit card, call toll-free or visit the website of either service provider listed below and follow the instructions. A convenience fee will be charged by the service provider based on the amount you are paying. Fees may vary between the providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You can also find out what the fee will be by calling the provider's toll-free automated customer service number or visiting the provider's website shown below.
Link2Gov Corporation
1-888-PAY-1040SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.comOfficial Payments Corporation
1-800-2PAY-TAXSM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
Tip: You may need to (a) increase the amount of income tax withheld from your pay by filing a new Form W-4, (b) increase the tax withheld from other income by filing Form W-4P or W-4V, or (c) make estimated tax payments for 2008. See Income Tax Withholding and Estimated Tax Payments for 2008 on page 76.
What If You Cannot Pay?
If you cannot pay the full amount shown on line 76 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 15, 2008. You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.
To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to www.irs.gov, use the pull-down menu under "I need to..." and select "Set Up a Payment Plan." If you use Form 9465, you should receive a response to your request to make installment payments within 30 days. But if you file your return after March 31, it may take us longer to reply.
You may owe this penalty if:
For most people, the "tax shown on your return" is the amount on your 2007 Form 1040, line 63, minus the total of any amounts shown on lines 66a, 68, and 71 and Forms 8828, 4137, 4136, 5329 (Parts III through VIII only), 8885, and 8919. Also subtract from line 63 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation, and any uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. When figuring the amount on line 63, include the amount on line 62 only if line 64 is more than zero or you would owe the penalty even if you did not include those taxes. But if you entered an amount on Schedule H, line 7, include the total of that amount plus the amount on Form 1040, line 62.
Exception. You will not owe the penalty if your 2006 tax return was for a tax year of 12 full months and either of the following applies.
For most people, the "tax shown on your 2006 return" is the amount on your 2006 Form 1040, line 63, minus the total of any amounts shown on lines 66a and 68 and Forms 8828, 4137, 4136, 5329 (Parts III through VIII only), and 8885. Also subtract from line 63 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation, and any uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. When figuring the amount on line 63, include the amount on line 62 only if line 64 is more than zero or you would have owed the estimated tax penalty for 2006 even if you did not include those taxes. But if you entered an amount on your 2006 Schedule H, line 7, include the total of that amount plus the amount on your 2006 Form 1040, line 62.
Figuring the Penalty
If the Exception on this page does not apply and you choose to figure the penalty yourself, see Form 2210 (or 2210-F for farmers and fishermen) to find out if you owe the penalty. If you do, you can use the form to figure the amount.
Enter the penalty on line 77. Add the penalty to any tax due and enter the total on line 76. If you are due a refund, subtract the penalty from the overpayment you show on line 73. Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.
Tip: Because Form 2210 is complicated, you can leave line 77 blank and the IRS will figure the penalty and send you a bill. We will not charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS cannot figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.
If you want to allow a friend, family member, or any other person you choose to discuss your 2007 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 2008 tax return. This is April 15, 2009, for most people. If you wish to revoke the authorization before it ends, see Pub. 947.
Form 1040 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 have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return as a surviving spouse, see Death of a Taxpayer on page 77.
If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, enter "By (your signature), parent for minor child."
Providing your daytime phone number may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit, credit for child and dependent care expenses, etc. If you answer 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.
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
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 2006 federal income tax return, if applicable. Do not use your AGI from an amended return (Form 1040X) or a math error correction made by IRS. AGI is the amount shown on your 2006 Form 1040, line 38; Form 1040A, line 21; or Form 1040EZ, line 4. If you do not have your 2006 income tax return, call the IRS at 1-800-829-1040 to get a free transcript of your return. (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five digit PIN you used to electronically sign your 2006 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.
If you are filing your return electronically using a tax practitioner, you are required to sign the return electronically. The practitioner will tell you how.
Caution: You cannot sign your return electronically (but can still file electronically) if you are not using a tax practitioner and you are a first-time filer under age 16 at the end of 2007 or if you are attaching or filing Form 1098-C, 3115, 3468 (if attachments are required), 4136 (if certificate or statement required), 5713, 8283 (if a statement is required for Section A or if Section B is completed), 8332 (or certain pages from a post-1984 decree or agreement), 8858, 8864 (if certification or statement required), 8885, Schedule D-1 (Form 1040) (if you elect not to include your transactions on the electronic STCGL or LTCGL records), or Worksheets 1 through 4 from Pub. 517 (or other statement showing the required information and computations).
For more details, visit www.irs.gov/efile and click on "Individual Taxpayers."
Form 8453-OL. Your return is not complete without your signature. If you are not filing through a tax practitioner and you are not eligible or choose not to sign your return with an electronic signature, you must complete, sign, and file Form 8453-OL.
Assemble any schedules and forms behind Form 1040 in order of the "Attachment Sequence No." shown in the upper right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. Do not attach correspondence or other items unless required to do so. Attach a copy of Forms W-2 and 2439 to the front of Form 1040. If you received a Form W-2c (a corrected Form W-2), attach a copy of your original Forms W-2 and any Forms W-2c. Also attach Forms W-2G and 1099-R to the front of Form 1040 if tax was withheld.
Caution: See the instructions for line 44 that begin on page 33 to see if you must use the Tax Table below to figure your tax.
Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, is $25,300. First, they find the $25,300 — 25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $3,016. This is the tax amount they should enter on Form 1040, line 44.
Sample Table
-----------------------------------------------------
At But Single Married Married Head
least less filing filing of a
than jointly sepa- house-
* rately hold
Your tax is—
25,200 25,250 3,393 3,001 3,393 3,224
25,250 25,300 3,400 3,009 3,400 3,231
25,300 25,350 3,408 3,016 3,408 3,239
25,350 25,400 3,415 3,024 3,415 3,246
-----------------------------------------------------
-----------------------------------------------------
If line 43
(taxable And you are—
income) is—
-----------------------------------------------------
At But Single Married Married Head
least less filing filing of a
than jointly sepa- house-
* rately hold
Your tax is—
------------------------------------------------------
0 5 0 0 0 0
5 15 1 1 1 1
15 25 2 2 2 2
25 50 4 4 4 4
50 75 6 6 6 6
75 100 9 9 9 9
100 125 11 11 11 11
125 150 14 14 14 14
150 175 16 16 16 16
175 200 19 19 19 19
200 225 21 21 21 21
225 250 24 24 24 24
250 275 26 26 26 26
275 300 29 29 29 29
300 325 31 31 31 31
325 350 34 34 34 34
350 375 36 36 36 36
375 400 39 39 39 39
400 425 41 41 41 41
425 450 44 44 44 44
450 475 46 46 46 46
475 500 49 49 49 49
500 525 51 51 51 51
525 550 54 54 54 54
550 575 56 56 56 56
575 600 59 59 59 59
600 625 61 61 61 61
625 650 64 64 64 64
650 675 66 66 66 66
675 700 69 69 69 69
700 725 71 71 71 71
725 750 74 74 74 74
750 775 76 76 76 76
775 800 79 79 79 79
800 825 81 81 81 81
825 850 84 84 84 84
850 875 86 86 86 86
875 900 89 89 89 89
900 925 91 91 91 91
925 950 94 94 94 94
950 975 96 96 96 96
975 1,000 99 99 99 99
1,000
1,000 1,025 101 101 101 101
1,025 1,050 104 104 104 104
1,050 1,075 106 106 106 106
1,075 1,100 109 109 109 109
1,100 1,125 111 111 111 111
1,125 1,150 114 114 114 114
1,150 1,175 116 116 116 116
1,175 1,200 119 119 119 119
1,200 1,225 121 121 121 121
1,225 1,250 124 124 124 124
1,250 1,275 126 126 126 126
1,275 1,300 129 129 129 129
1,300 1,325 131 131 131 131
1,325 1,350 134 134 134 134
1,350 1,375 136 136 136 136
1,375 1,400 139 139 139 139
1,400 1,425 141 141 141 141
1,425 1,450 144 144 144 144
1,450 1,475 146 146 146 146
1,475 1,500 149 149 149 149
1,500 1,525 151 151 151 151
1,525 1,550 154 154 154 154
1,550 1,575 156 156 156 156
1,575 1,600 159 159 159 159
1,600 1,625 161 161 161 161
1,625 1,650 164 164 164 164
1,650 1,675 166 166 166 166
1,675 1,700 169 169 169 169
1,700 1,725 171 171 171 171
1,725 1,750 174 174 174 174
1,750 1,775 176 176 176 176
1,775 1,800 179 179 179 179
1,800 1,825 181 181 181 181
1,825 1,850 184 184 184 184
1,850 1,875 186 186 186 186
1,875 1,900 189 189 189 189
1,900 1,925 191 191 191 191
1,925 1,950 194 194 194 194
1,950 1,975 196 196 196 196
1,975 2,000 199 199 199 199
2,000
2,000 2,025 201 201 201 201
2,025 2,050 204 204 204 204
2,050 2,075 206 206 206 206
2,075 2,100 209 209 209 209
2,100 2,125 211 211 211 211
2,125 2,150 214 214 214 214
2,150 2,175 216 216 216 216
2,175 2,200 219 219 219 219
2,200 2,225 221 221 221 221
2,225 2,250 224 224 224 224
2,250 2,275 226 226 226 226
2,275 2,300 229 229 229 229
2,300 2,325 231 231 231 231
2,325 2,350 234 234 234 234
2,350 2,375 236 236 236 236
2,375 2,400 239 239 239 239
2,400 2,425 241 241 241 241
2,425 2,450 244 244 244 244
2,450 2,475 246 246 246 246
2,475 2,500 249 249 249 249
2,500 2,525 251 251 251 251
2,525 2,550 254 254 254 254
2,550 2,575 256 256 256 256
2,575 2,600 259 259 259 259
2,600 2,625 261 261 261 261
2,625 2,650 264 264 264 264
2,650 2,675 266 266 266 266
2,675 2,700 269 269 269 269
2,700 2,725 271 271 271 271
2,725 2,750 274 274 274 274
2,750 2,775 276 276 276 276
2,775 2,800 279 279 279 279
2,800 2,825 281 281 281 281
2,825 2,850 284 284 284 284
2,850 2,875 286 286 286 286
2,875 2,900 289 289 289 289
2,900 2,925 291 291 291 291
2,925 2,950 294 294 294 294
2,950 2,975 296 296 296 296
2,975 3,000 299 299 299 299
3,000
3,000 3,050 303 303 303 303
3,050 3,100 308 308 308 308
3,100 3,150 313 313 313 313
3,150 3,200 318 318 318 318
3,200 3,250 323 323 323 323
3,250 3,300 328 328 328 328
3,300 3,350 333 333 333 333
3,350 3,400 338 338 338 338
3,400 3,450 343 343 343 343
3,450 3,500 348 348 348 348
3,500 3,550 353 353 353 353
3,550 3,600 358 358 358 358
3,600 3,650 363 363 363 363
3,650 3,700 368 368 368 368
3,700 3,750 373 373 373 373
3,750 3,800 378 378 378 378
3,800 3,850 383 383 383 383
3,850 3,900 388 388 388 388
3,900 3,950 393 393 393 393
3,950 4,000 398 398 398 398
4,000
4,000 4,050 403 403 403 403
4,050 4,100 408 408 408 408
4,100 4,150 413 413 413 413
4,150 4,200 418 418 418 418
4,200 4,250 423 423 423 423
4,250 4,300 428 428 428 428
4,300 4,350 433 433 433 433
4,350 4,400 438 438 438 438
4,400 4,450 443 443 443 443
4,450 4,500 448 448 448 448
4,500 4,550 453 453 453 453
4,550 4,600 458 458 458 458
4,600 4,650 463 463 463 463
4,650 4,700 468 468 468 468
4,700 4,750 473 473 473 473
4,750 4,800 478 478 478 478
4,800 4,850 483 483 483 483
4,850 4,900 488 488 488 488
4,900 4,950 493 493 493 493
4,950 5,000 498 498 498 498
5,000
5,000 5,050 503 503 503 503
5,050 5,100 508 508 508 508
5,100 5,150 513 513 513 513
5,150 5,200 518 518 518 518
5,200 5,250 523 523 523 523
5,250 5,300 528 528 528 528
5,300 5,350 533 533 533 533
5,350 5,400 538 538 538 538
5,400 5,450 543 543 543 543
5,450 5,500 548 548 548 548
5,500 5,550 553 553 553 553
5,550 5,600 558 558 558 558
5,600 5,650 563 563 563 563
5,650 5,700 568 568 568 568
5,700 5,750 573 573 573 573
5,750 5,800 578 578 578 578
5,800 5,850 583 583 583 583
5,850 5,900 588 588 588 588
5,900 5,950 593 593 593 593
5,950 6,000 598 598 598 598
6,000
6,000 6,050 603 603 603 603
6,050 6,100 608 608 608 608
6,100 6,150 613 613 613 613
6,150 6,200 618 618 618 618
6,200 6,250 623 623 623 623
6,250 6,300 628 628 628 628
6,300 6,350 633 633 633 633
6,350 6,400 638 638 638 638
6,400 6,450 643 643 643 643
6,450 6,500 648 648 648 648
6,500 6,550 653 653 653 653
6,550 6,600 658 658 658 658
6,600 6,650 663 663 663 663
6,650 6,700 668 668 668 668
6,700 6,750 673 673 673 673
6,750 6,800 678 678 678 678
6,800 6,850 683 683 683 683
6,850 6,900 688 688 688 688
6,900 6,950 693 693 693 693
6,950 7,000 698 698 698 698
7,000
7,000 7,050 703 703 703 703
7,050 7,100 708 708 708 708
7,100 7,150 713 713 713 713
7,150 7,200 718 718 718 718
7,200 7,250 723 723 723 723
7,250 7,300 728 728 728 728
7,300 7,350 733 733 733 733
7,350 7,400 738 738 738 738
7,400 7,450 743 743 743 743
7,450 7,500 748 748 748 748
7,500 7,550 753 753 753 753
7,550 7,600 758 758 758 758
7,600 7,650 763 763 763 763
7,650 7,700 768 768 768 768
7,700 7,750 773 773 773 773
7,750 7,800 778 778 778 778
7,800 7,850 783 783 783 783
7,850 7,900 790 788 790 788
7,900 7,950 798 793 798 793
7,950 8,000 805 798 805 798
8,000
8,000 8,050 813 803 813 803
8,050 8,100 820 808 820 808
8,100 8,150 828 813 828 813
8,150 8,200 835 818 835 818
8,200 8,250 843 823 843 823
8,250 8,300 850 828 850 828
8,300 8,350 858 833 858 833
8,350 8,400 865 838 865 838
8,400 8,450 873 843 873 843
8,450 8,500 880 848 880 848
8,500 8,550 888 853 888 853
8,550 8,600 895 858 895 858
8,600 8,650 903 863 903 863
8,650 8,700 910 868 910 868
8,700 8,750 918 873 918 873
8,750 8,800 925 878 925 878
8,800 8,850 933 883 933 883
8,850 8,900 940 888 940 888
8,900 8,950 948 893 948 893
8,950 9,000 955 898 955 898
9,000
9,000 9,050 963 903 963 903
9,050 9,100 970 908 970 908
9,100 9,150 978 913 978 913
9,150 9,200 985 918 985 918
9,200 9,250 993 923 993 923
9,250 9,300 1,000 928 1,000 928
9,300 9,350 1,008 933 1,008 933
9,350 9,400 1,015 938 1,015 938
9,400 9,450 1,023 943 1,023 943
9,450 9,500 1,030 948 1,030 948
9,500 9,550 1,038 953 1,038 953
9,550 9,600 1,045 958 1,045 958
9,600 9,650 1,053 963 1,053 963
9,650 9,700 1,060 968 1,060 968
9,700 9,750 1,068 973 1,068 973
9,750 9,800 1,075 978 1,075 978
9,800 9,850 1,083 983 1,083 983
9,850 9,900 1,090 988 1,090 988
9,900 9,950 1,098 993 1,098 993
9,950 10,000 1,105 998 1,105 998
10,000
10,000 10,050 1,113 1,003 1,113 1,003
10,050 10,100 1,120 1,008 1,120 1,008
10,100 10,150 1,128 1,013 1,128 1,013
10,150 10,200 1,135 1,018 1,135 1,018
10,200 10,250 1,143 1,023 1,143 1,023
10,250 10,300 1,150 1,028 1,150 1,028
10,300 10,350 1,158 1,033 1,158 1,033
10,350 10,400 1,165 1,038 1,165 1,038
10,400 10,450 1,173 1,043 1,173 1,043
10,450 10,500 1,180 1,048 1,180 1,048
10,500 10,550 1,188 1,053 1,188 1,053
10,550 10,600 1,195 1,058 1,195 1,058
10,600 10,650 1,203 1,063 1,203 1,063
10,650 10,700 1,210 1,068 1,210 1,068
10,700 10,750 1,218 1,073 1,218 1,073
10,750 10,800 1,225 1,078 1,225 1,078
10,800 10,850 1,233 1,083 1,233 1,083
10,850 10,900 1,240 1,088 1,240 1,088
10,900 10,950 1,248 1,093 1,248 1,093
10,950 11,000 1,255 1,098 1,255 1,098
11,000
11,000 11,050 1,263 1,103 1,263 1,103
11,050 11,100 1,270 1,108 1,270 1,108
11,100 11,150 1,278 1,113 1,278 1,113
11,150 11,200 1,285 1,118 1,285 1,118
11,200 11,250 1,293 1,123 1,293 1,124
11,250 11,300 1,300 1,128 1,300 1,131
11,300 11,350 1,308 1,133 1,308 1,139
11,350 11,400 1,315 1,138 1,315 1,146
11,400 11,450 1,323 1,143 1,323 1,154
11,450 11,500 1,330 1,148 1,330 1,161
11,500 11,550 1,338 1,153 1,338 1,169
11,550 11,600 1,345 1,158 1,345 1,176
11,600 11,650 1,353 1,163 1,353 1,184
11,650 11,700 1,360 1,168 1,360 1,191
11,700 11,750 1,368 1,173 1,368 1,199
11,750 11,800 1,375 1,178 1,375 1,206
11,800 11,850 1,383 1,183 1,383 1,214
11,850 11,900 1,390 1,188 1,390 1,221
11,900 11,950 1,398 1,193 1,398 1,229
11,950 12,000 1,405 1,198 1,405 1,236
12,000
12,000 12,050 1,413 1,203 1,413 1,244
12,050 12,100 1,420 1,208 1,420 1,251
12,100 12,150 1,428 1,213 1,428 1,259
12,150 12,200 1,435 1,218 1,435 1,266
12,200 12,250 1,443 1,223 1,443 1,274
12,250 12,300 1,450 1,228 1,450 1,281
12,300 12,350 1,458 1,233 1,458 1,289
12,350 12,400 1,465 1,238 1,465 1,296
12,400 12,450 1,473 1,243 1,473 1,304
12,450 12,500 1,480 1,248 1,480 1,311
12,500 12,550 1,488 1,253 1,488 1,319
12,550 12,600 1,495 1,258 1,495 1,326
12,600 12,650 1,503 1,263 1,503 1,334
12,650 12,700 1,510 1,268 1,510 1,341
12,700 12,750 1,518 1,273 1,518 1,349
12,750 12,800 1,525 1,278 1,525 1,356
12,800 12,850 1,533 1,283 1,533 1,364
12,850 12,900 1,540 1,288 1,540 1,371
12,900 12,950 1,548 1,293 1,548 1,379
12,950 13,000 1,555 1,298 1,555 1,386
13,000
13,000 13,050 1,563 1,303 1,563 1,394
13,050 13,100 1,570 1,308 1,570 1,401
13,100 13,150 1,578 1,313 1,578 1,409
13,150 13,200 1,585 1,318 1,585 1,416
13,200 13,250 1,593 1,323 1,593 1,424
13,250 13,300 1,600 1,328 1,600 1,431
13,300 13,350 1,608 1,333 1,608 1,439
13,350 13,400 1,615 1,338 1,615 1,446
13,400 13,450 1,623 1,343 1,623 1,454
13,450 13,500 1,630 1,348 1,630 1,461
13,500 13,550 1,638 1,353 1,638 1,469
13,550 13,600 1,645 1,358 1,645 1,476
13,600 13,650 1,653 1,363 1,653 1,484
13,650 13,700 1,660 1,368 1,660 1,491
13,700 13,750 1,668 1,373 1,668 1,499
13,750 13,800 1,675 1,378 1,675 1,506
13,800 13,850 1,683 1,383 1,683 1,514
13,850 13,900 1,690 1,388 1,690 1,521
13,900 13,950 1,698 1,393 1,698 1,529
13,950 14,000 1,705 1,398 1,705 1,536
14,000
14,000 14,050 1,713 1,403 1,713 1,544
14,050 14,100 1,720 1,408 1,720 1,551
14,100 14,150 1,728 1,413 1,728 1,559
14,150 14,200 1,735 1,418 1,735 1,566
14,200 14,250 1,743 1,423 1,743 1,574
14,250 14,300 1,750 1,428 1,750 1,581
14,300 14,350 1,758 1,433 1,758 1,589
14,350 14,400 1,765 1,438 1,765 1,596
14,400 14,450 1,773 1,443 1,773 1,604
14,450 14,500 1,780 1,448 1,780 1,611
14,500 14,550 1,788 1,453 1,788 1,619
14,550 14,600 1,795 1,458 1,795 1,626
14,600 14,650 1,803 1,463 1,803 1,634
14,650 14,700 1,810 1,468 1,810 1,641
14,700 14,750 1,818 1,473 1,818 1,649
14,750 14,800 1,825 1,478 1,825 1,656
14,800 14,850 1,833 1,483 1,833 1,664
14,850 14,900 1,840 1,488 1,840 1,671
14,900 14,950 1,848 1,493 1,848 1,679
14,950 15,000 1,855 1,498 1,855 1,686
15,000
15,000 15,050 1,863 1,503 1,863 1,694
15,050 15,100 1,870 1,508 1,870 1,701
15,100 15,150 1,878 1,513 1,878 1,709
15,150 15,200 1,885 1,518 1,885 1,716
15,200 15,250 1,893 1,523 1,893 1,724
15,250 15,300 1,900 1,528 1,900 1,731
15,300 15,350 1,908 1,533 1,908 1,739
15,350 15,400 1,915 1,538 1,915 1,746
15,400 15,450 1,923 1,543 1,923 1,754
15,450 15,500 1,930 1,548 1,930 1,761
15,500 15,550 1,938 1,553 1,938 1,769
15,550 15,600 1,945 1,558 1,945 1,776
15,600 15,650 1,953 1,563 1,953 1,784
15,650 15,700 1,960 1,569 1,960 1,791
15,700 15,750 1,968 1,576 1,968 1,799
15,750 15,800 1,975 1,584 1,975 1,806
15,800 15,850 1,983 1,591 1,983 1,814
15,850 15,900 1,990 1,599 1,990 1,821
15,900 15,950 1,998 1,606 1,998 1,829
15,950 16,000 2,005 1,614 2,005 1,836
16,000
16,000 16,050 2,013 1,621 2,013 1,844
16,050 16,100 2,020 1,629 2,020 1,851
16,100 16,150 2,028 1,636 2,028 1,859
16,150 16,200 2,035 1,644 2,035 1,866
16,200 16,250 2,043 1,651 2,043 1,874
16,250 16,300 2,050 1,659 2,050 1,881
16,300 16,350 2,058 1,666 2,058 1,889
16,350 16,400 2,065 1,674 2,065 1,896
16,400 16,450 2,073 1,681 2,073 1,904
16,450 16,500 2,080 1,689 2,080 1,911
16,500 16,550 2,088 1,696 2,088 1,919
16,550 16,600 2,095 1,704 2,095 1,926
16,600 16,650 2,103 1,711 2,103 1,934
16,650 16,700 2,110 1,719 2,110 1,941
16,700 16,750 2,118 1,726 2,118 1,949
16,750 16,800 2,125 1,734 2,125 1,956
16,800 16,850 2,133 1,741 2,133 1,964
16,850 16,900 2,140 1,749 2,140 1,971
16,900 16,950 2,148 1,756 2,148 1,979
16,950 17,000 2,155 1,764 2,155 1,986
17,000
17,000 17,050 2,163 1,771 2,163 1,994
17,050 17,100 2,170 1,779 2,170 2,001
17,100 17,150 2,178 1,786 2,178 2,009
17,150 17,200 2,185 1,794 2,185 2,016
17,200 17,250 2,193 1,801 2,193 2,024
17,250 17,300 2,200 1,809 2,200 2,031
17,300 17,350 2,208 1,816 2,208 2,039
17,350 17,400 2,215 1,824 2,215 2,046
17,400 17,450 2,223 1,831 2,223 2,054
17,450 17,500 2,230 1,839 2,230 2,061
17,500 17,550 2,238 1,846 2,238 2,069
17,550 17,600 2,245 1,854 2,245 2,076
17,600 17,650 2,253 1,861 2,253 2,084
17,650 17,700 2,260 1,869 2,260 2,091
17,700 17,750 2,268 1,876 2,268 2,099
17,750 17,800 2,275 1,884 2,275 2,106
17,800 17,850 2,283 1,891 2,283 2,114
17,850 17,900 2,290 1,899 2,290 2,121
17,900 17,950 2,298 1,906 2,298 2,129
17,950 18,000 2,305 1,914 2,305 2,136
18,000
18,000 18,050 2,313 1,921 2,313 2,144
18,050 18,100 2,320 1,929 2,320 2,151
18,100 18,150 2,328 1,936 2,328 2,159
18,150 18,200 2,335 1,944 2,335 2,166
18,200 18,250 2,343 1,951 2,343 2,174
18,250 18,300 2,350 1,959 2,350 2,181
18,300 18,350 2,358 1,966 2,358 2,189
18,350 18,400 2,365 1,974 2,365 2,196
18,400 18,450 2,373 1,981 2,373 2,204
18,450 18,500 2,380 1,989 2,380 2,211
18,500 18,550 2,388 1,996 2,388 2,219
18,550 18,600 2,395 2,004 2,395 2,226
18,600 18,650 2,403 2,011 2,403 2,234
18,650 18,700 2,410 2,019 2,410 2,241
18,700 18,750 2,418 2,026 2,418 2,249
18,750 18,800 2,425 2,034 2,425 2,256
18,800 18,850 2,433 2,041 2,433 2,264
18,850 18,900 2,440 2,049 2,440 2,271
18,900 18,950 2,448 2,056 2,448 2,279
18,950 19,000 2,455 2,064 2,455 2,286
19,000
19,000 19,050 2,463 2,071 2,463 2,294
19,050 19,100 2,470 2,079 2,470 2,301
19,100 19,150 2,478 2,086 2,478 2,309
19,150 19,200 2,485 2,094 2,485 2,316
19,200 19,250 2,493 2,101 2,493 2,324
19,250 19,300 2,500 2,109 2,500 2,331
19,300 19,350 2,508 2,116 2,508 2,339
19,350 19,400 2,515 2,124 2,515 2,346
19,400 19,450 2,523 2,131 2,523 2,354
19,450 19,500 2,530 2,139 2,530 2,361
19,500 19,550 2,538 2,146 2,538 2,369
19,550 19,600 2,545 2,154 2,545 2,376
19,600 19,650 2,553 2,161 2,553 2,384
19,650 19,700 2,560 2,169 2,560 2,391
19,700 19,750 2,568 2,176 2,568 2,399
19,750 19,800 2,575 2,184 2,575 2,406
19,800 19,850 2,583 2,191 2,583 2,414
19,850 19,900 2,590 2,199 2,590 2,421
19,900 19,950 2,598 2,206 2,598 2,429
19,950 20,000 2,605 2,214 2,605 2,436
20,000
20,000 20,050 2,613 2,221 2,613 2,444
20,050 20,100 2,620 2,229 2,620 2,451
20,100 20,150 2,628 2,236 2,628 2,459
20,150 20,200 2,635 2,244 2,635 2,466
20,200 20,250 2,643 2,251 2,643 2,474
20,250 20,300 2,650 2,259 2,650 2,481
20,300 20,350 2,658 2,266 2,658 2,489
20,350 20,400 2,665 2,274 2,665 2,496
20,400 20,450 2,673 2,281 2,673 2,504
20,450 20,500 2,680 2,289 2,680 2,511
20,500 20,550 2,688 2,296 2,688 2,519
20,550 20,600 2,695 2,304 2,695 2,526
20,600 20,650 2,703 2,311 2,703 2,534
20,650 20,700 2,710 2,319 2,710 2,541
20,700 20,750 2,718 2,326 2,718 2,549
20,750 20,800 2,725 2,334 2,725 2,556
20,800 20,850 2,733 2,341 2,733 2,564
20,850 20,900 2,740 2,349 2,740 2,571
20,900 20,950 2,748 2,356 2,748 2,579
20,950 21,000 2,755 2,364 2,755 2,586
21,000
21,000 21,050 2,763 2,371 2,763 2,594
21,050 21,100 2,770 2,379 2,770 2,601
21,100 21,150 2,778 2,386 2,778 2,609
21,150 21,200 2,785 2,394 2,785 2,616
21,200 21,250 2,793 2,401 2,793 2,624
21,250 21,300 2,800 2,409 2,800 2,631
21,300 21,350 2,808 2,416 2,808 2,639
21,350 21,400 2,815 2,424 2,815 2,646
21,400 21,450 2,823 2,431 2,823 2,654
21,450 21,500 2,830 2,439 2,830 2,661
21,500 21,550 2,838 2,446 2,838 2,669
21,550 21,600 2,845 2,454 2,845 2,676
21,600 21,650 2,853 2,461 2,853 2,684
21,650 21,700 2,860 2,469 2,860 2,691
21,700 21,750 2,868 2,476 2,868 2,699
21,750 21,800 2,875 2,484 2,875 2,706
21,800 21,850 2,883 2,491 2,883 2,714
21,850 21,900 2,890 2,499 2,890 2,721
21,900 21,950 2,898 2,506 2,898 2,729
21,950 22,000 2,905 2,514 2,905 2,736
22,000
22,000 22,050 2,913 2,521 2,913 2,744
22,050 22,100 2,920 2,529 2,920 2,751
22,100 22,150 2,928 2,536 2,928 2,759
22,150 22,200 2,935 2,544 2,935 2,766
22,200 22,250 2,943 2,551 2,943 2,774
22,250 22,300 2,950 2,559 2,950 2,781
22,300 22,350 2,958 2,566 2,958 2,789
22,350 22,400 2,965 2,574 2,965 2,796
22,400 22,450 2,973 2,581 2,973 2,804
22,450 22,500 2,980 2,589 2,980 2,811
22,500 22,550 2,988 2,596 2,988 2,819
22,550 22,600 2,995 2,604 2,995 2,826
22,600 22,650 3,003 2,611 3,003 2,834
22,650 22,700 3,010 2,619 3,010 2,841
22,700 22,750 3,018 2,626 3,018 2,849
22,750 22,800 3,025 2,634 3,025 2,856
22,800 22,850 3,033 2,641 3,033 2,864
22,850 22,900 3,040 2,649 3,040 2,871
22,900 22,950 3,048 2,656 3,048 2,879
22,950 23,000 3,055 2,664 3,055 2,886
23,000
23,000 23,050 3,063 2,671 3,063 2,894
23,050 23,100 3,070 2,679 3,070 2,901
23,100 23,150 3,078 2,686 3,078 2,909
23,150 23,200 3,085 2,694 3,085 2,916
23,200 23,250 3,093 2,701 3,093 2,924
23,250 23,300 3,100 2,709 3,100 2,931
23,300 23,350 3,108 2,716 3,108 2,939
23,350 23,400 3,115 2,724 3,115 2,946
23,400 23,450 3,123 2,731 3,123 2,954
23,450 23,500 3,130 2,739 3,130 2,961
23,500 23,550 3,138 2,746 3,138 2,969
23,550 23,600 3,145 2,754 3,145 2,976
23,600 23,650 3,153 2,761 3,153 2,984
23,650 23,700 3,160 2,769 3,160 2,991
23,700 23,750 3,168 2,776 3,168 2,999
23,750 23,800 3,175 2,784 3,175 3,006
23,800 23,850 3,183 2,791 3,183 3,014
23,850 23,900 3,190 2,799 3,190 3,021
23,900 23,950 3,198 2,806 3,198 3,029
23,950 24,000 3,205 2,814 3,205 3,036
24,000
24,000 24,050 3,213 2,821 3,213 3,044
24,050 24,100 3,220 2,829 3,220 3,051
24,100 24,150 3,228 2,836 3,228 3,059
24,150 24,200 3,235 2,844 3,235 3,066
24,200 24,250 3,243 2,851 3,243 3,074
24,250 24,300 3,250 2,859 3,250 3,081
24,300 24,350 3,258 2,866 3,258 3,089
24,350 24,400 3,265 2,874 3,265 3,096
24,400 24,450 3,273 2,881 3,273 3,104
24,450 24,500 3,280 2,889 3,280 3,111
24,500 24,550 3,288 2,896 3,288 3,119
24,550 24,600 3,295 2,904 3,295 3,126
24,600 24,650 3,303 2,911 3,303 3,134
24,650 24,700 3,310 2,919 3,310 3,141
24,700 24,750 3,318 2,926 3,318 3,149
24,750 24,800 3,325 2,934 3,325 3,156
24,800 24,850 3,333 2,941 3,333 3,164
24,850 24,900 3,340 2,949 3,340 3,171
24,900 24,950 3,348 2,956 3,348 3,179
24,950 25,000 3,355 2,964 3,355 3,186
25,000
25,000 25,050 3,363 2,971 3,363 3,194
25,050 25,100 3,370 2,979 3,370 3,201
25,100 25,150 3,378 2,986 3,378 3,209
25,150 25,200 3,385 2,994 3,385 3,216
25,200 25,250 3,393 3,001 3,393 3,224
25,250 25,300 3,400 3,009 3,400 3,231
25,300 25,350 3,408 3,016 3,408 3,239
25,350 25,400 3,415 3,024 3,415 3,246
25,400 25,450 3,423 3,031 3,423 3,254
25,450 25,500 3,430 3,039 3,430 3,261
25,500 25,550 3,438 3,046 3,438 3,269
25,550 25,600 3,445 3,054 3,445 3,276
25,600 25,650 3,453 3,061 3,453 3,284
25,650 25,700 3,460 3,069 3,460 3,291
25,700 25,750 3,468 3,076 3,468 3,299
25,750 25,800 3,475 3,084 3,475 3,306
25,800 25,850 3,483 3,091 3,483 3,314
25,850 25,900 3,490 3,099 3,490 3,321
25,900 25,950 3,498 3,106 3,498 3,329
25,950 26,000 3,505 3,114 3,505 3,336
26,000
26,000 26,050 3,513 3,121 3,513 3,344
26,050 26,100 3,520 3,129 3,520 3,351
26,100 26,150 3,528 3,136 3,528 3,359
26,150 26,200 3,535 3,144 3,535 3,366
26,200 26,250 3,543 3,151 3,543 3,374
26,250 26,300 3,550 3,159 3,550 3,381
26,300 26,350 3,558 3,166 3,558 3,389
26,350 26,400 3,565 3,174 3,565 3,396
26,400 26,450 3,573 3,181 3,573 3,404
26,450 26,500 3,580 3,189 3,580 3,411
26,500 26,550 3,588 3,196 3,588 3,419
26,550 26,600 3,595 3,204 3,595 3,426
26,600 26,650 3,603 3,211 3,603 3,434
26,650 26,700 3,610 3,219 3,610 3,441
26,700 26,750 3,618 3,226 3,618 3,449
26,750 26,800 3,625 3,234 3,625 3,456
26,800 26,850 3,633 3,241 3,633 3,464
26,850 26,900 3,640 3,249 3,640 3,471
26,900 26,950 3,648 3,256 3,648 3,479
26,950 27,000 3,655 3,264 3,655 3,486
27,000
27,000 27,050 3,663 3,271 3,663 3,494
27,050 27,100 3,670 3,279 3,670 3,501
27,100 27,150 3,678 3,286 3,678 3,509
27,150 27,200 3,685 3,294 3,685 3,516
27,200 27,250 3,693 3,301 3,693 3,524
27,250 27,300 3,700 3,309 3,700 3,531
27,300 27,350 3,708 3,316 3,708 3,539
27,350 27,400 3,715 3,324 3,715 3,546
27,400 27,450 3,723 3,331 3,723 3,554
27,450 27,500 3,730 3,339 3,730 3,561
27,500 27,550 3,738 3,346 3,738 3,569
27,550 27,600 3,745 3,354 3,745 3,576
27,600 27,650 3,753 3,361 3,753 3,584
27,650 27,700 3,760 3,369 3,760 3,591
27,700 27,750 3,768 3,376 3,768 3,599
27,750 27,800 3,775 3,384 3,775 3,606
27,800 27,850 3,783 3,391 3,783 3,614
27,850 27,900 3,790 3,399 3,790 3,621
27,900 27,950 3,798 3,406 3,798 3,629
27,950 28,000 3,805 3,414 3,805 3,636
28,000
28,000 28,050 3,813 3,421 3,813 3,644
28,050 28,100 3,820 3,429 3,820 3,651
28,100 28,150 3,828 3,436 3,828 3,659
28,150 28,200 3,835 3,444 3,835 3,666
28,200 28,250 3,843 3,451 3,843 3,674
28,250 28,300 3,850 3,459 3,850 3,681
28,300 28,350 3,858 3,466 3,858 3,689
28,350 28,400 3,865 3,474 3,865 3,696
28,400 28,450 3,873 3,481 3,873 3,704
28,450 28,500 3,880 3,489 3,880 3,711
28,500 28,550 3,888 3,496 3,888 3,719
28,550 28,600 3,895 3,504 3,895 3,726
28,600 28,650 3,903 3,511 3,903 3,734
28,650 28,700 3,910 3,519 3,910 3,741
28,700 28,750 3,918 3,526 3,918 3,749
28,750 28,800 3,925 3,534 3,925 3,756
28,800 28,850 3,933 3,541 3,933 3,764
28,850 28,900 3,940 3,549 3,940 3,771
28,900 28,950 3,948 3,556 3,948 3,779
28,950 29,000 3,955 3,564 3,955 3,786
29,000
29,000 29,050 3,963 3,571 3,963 3,794
29,050 29,100 3,970 3,579 3,970 3,801
29,100 29,150 3,978 3,586 3,978 3,809
29,150 29,200 3,985 3,594 3,985 3,816
29,200 29,250 3,993 3,601 3,993 3,824
29,250 29,300 4,000 3,609 4,000 3,831
29,300 29,350 4,008 3,616 4,008 3,839
29,350 29,400 4,015 3,624 4,015 3,846
29,400 29,450 4,023 3,631 4,023 3,854
29,450 29,500 4,030 3,639 4,030 3,861
29,500 29,550 4,038 3,646 4,038 3,869
29,550 29,600 4,045 3,654 4,045 3,876
29,600 29,650 4,053 3,661 4,053 3,884
29,650 29,700 4,060 3,669 4,060 3,891
29,700 29,750 4,068 3,676 4,068 3,899
29,750 29,800 4,075 3,684 4,075 3,906
29,800 29,850 4,083 3,691 4,083 3,914
29,850 29,900 4,090 3,699 4,090 3,921
29,900 29,950 4,098 3,706 4,098 3,929
29,950 30,000 4,105 3,714 4,105 3,936
30,000
30,000 30,050 4,113 3,721 4,113 3,944
30,050 30,100 4,120 3,729 4,120 3,951
30,100 30,150 4,128 3,736 4,128 3,959
30,150 30,200 4,135 3,744 4,135 3,966
30,200 30,250 4,143 3,751 4,143 3,974
30,250 30,300 4,150 3,759 4,150 3,981
30,300 30,350 4,158 3,766 4,158 3,989
30,350 30,400 4,165 3,774 4,165 3,996
30,400 30,450 4,173 3,781 4,173 4,004
30,450 30,500 4,180 3,789 4,180 4,011
30,500 30,550 4,188 3,796 4,188 4,019
30,550 30,600 4,195 3,804 4,195 4,026
30,600 30,650 4,203 3,811 4,203 4,034
30,650 30,700 4,210 3,819 4,210 4,041
30,700 30,750 4,218 3,826 4,218 4,049
30,750 30,800 4,225 3,834 4,225 4,056
30,800 30,850 4,233 3,841 4,233 4,064
30,850 30,900 4,240 3,849 4,240 4,071
30,900 30,950 4,248 3,856 4,248 4,079
30,950 31,000 4,255 3,864 4,255 4,086
31,000
31,000 31,050 4,263 3,871 4,263 4,094
31,050 31,100 4,270 3,879 4,270 4,101
31,100 31,150 4,278 3,886 4,278 4,109
31,150 31,200 4,285 3,894 4,285 4,116
31,200 31,250 4,293 3,901 4,293 4,124
31,250 31,300 4,300 3,909 4,300 4,131
31,300 31,350 4,308 3,916 4,308 4,139
31,350 31,400 4,315 3,924 4,315 4,146
31,400 31,450 4,323 3,931 4,323 4,154
31,450 31,500 4,330 3,939 4,330 4,161
31,500 31,550 4,338 3,946 4,338 4,169
31,550 31,600 4,345 3,954 4,345 4,176
31,600 31,650 4,353 3,961 4,353 4,184
31,650 31,700 4,360 3,969 4,360 4,191
31,700 31,750 4,368 3,976 4,368 4,199
31,750 31,800 4,375 3,984 4,375 4,206
31,800 31,850 4,383 3,991 4,383 4,214
31,850 31,900 4,393 3,999 4,393 4,221
31,900 31,950 4,405 4,006 4,405 4,229
31,950 32,000 4,418 4,014 4,418 4,236
32,000
32,000 32,050 4,430 4,021 4,430 4,244
32,050 32,100 4,443 4,029 4,443 4,251
32,100 32,150 4,455 4,036 4,455 4,259
32,150 32,200 4,468 4,044 4,468 4,266
32,200 32,250 4,480 4,051 4,480 4,274
32,250 32,300 4,493 4,059 4,493 4,281
32,300 32,350 4,505 4,066 4,505 4,289
32,350 32,400 4,518 4,074 4,518 4,296
32,400 32,450 4,530 4,081 4,530 4,304
32,450 32,500 4,543 4,089 4,543 4,311
32,500 32,550 4,555 4,096 4,555 4,319
32,550 32,600 4,568 4,104 4,568 4,326
32,600 32,650 4,580 4,111 4,580 4,334
32,650 32,700 4,593 4,119 4,593 4,341
32,700 32,750 4,605 4,126 4,605 4,349
32,750 32,800 4,618 4,134 4,618 4,356
32,800 32,850 4,630 4,141 4,630 4,364
32,850 32,900 4,643 4,149 4,643 4,371
32,900 32,950 4,655 4,156 4,655 4,379
32,950 33,000 4,668 4,164 4,668 4,386
33,000
33,000 33,050 4,680 4,171 4,680 4,394
33,050 33,100 4,693 4,179 4,693 4,401
33,100 33,150 4,705 4,186 4,705 4,409
33,150 33,200 4,718 4,194 4,718 4,416
33,200 33,250 4,730 4,201 4,730 4,424
33,250 33,300 4,743 4,209 4,743 4,431
33,300 33,350 4,755 4,216 4,755 4,439
33,350 33,400 4,768 4,224 4,768 4,446
33,400 33,450 4,780 4,231 4,780 4,454
33,450 33,500 4,793 4,239 4,793 4,461
33,500 33,550 4,805 4,246 4,805 4,469
33,550 33,600 4,818 4,254 4,818 4,476
33,600 33,650 4,830 4,261 4,830 4,484
33,650 33,700 4,843 4,269 4,843 4,491
33,700 33,750 4,855 4,276 4,855 4,499
33,750 33,800 4,868 4,284 4,868 4,506
33,800 33,850 4,880 4,291 4,880 4,514
33,850 33,900 4,893 4,299 4,893 4,521
33,900 33,950 4,905 4,306 4,905 4,529
33,950 34,000 4,918 4,314 4,918 4,536
34,000
34,000 34,050 4,930 4,321 4,930 4,544
34,050 34,100 4,943 4,329 4,943 4,551
34,100 34,150 4,955 4,336 4,955 4,559
34,150 34,200 4,968 4,344 4,968 4,566
34,200 34,250 4,980 4,351 4,980 4,574
34,250 34,300 4,993 4,359 4,993 4,581
34,300 34,350 5,005 4,366 5,005 4,589
34,350 34,400 5,018 4,374 5,018 4,596
34,400 34,450 5,030 4,381 5,030 4,604
34,450 34,500 5,043 4,389 5,043 4,611
34,500 34,550 5,055 4,396 5,055 4,619
34,550 34,600 5,068 4,404 5,068 4,626
34,600 34,650 5,080 4,411 5,080 4,634
34,650 34,700 5,093 4,419 5,093 4,641
34,700 34,750 5,105 4,426 5,105 4,649
34,750 34,800 5,118 4,434 5,118 4,656
34,800 34,850 5,130 4,441 5,130 4,664
34,850 34,900 5,143 4,449 5,143 4,671
34,900 34,950 5,155 4,456 5,155 4,679
34,950 35,000 5,168 4,464 5,168 4,686
35,000
35,000 35,050 5,180 4,471 5,180 4,694
35,050 35,100 5,193 4,479 5,193 4,701
35,100 35,150 5,205 4,486 5,205 4,709
35,150 35,200 5,218 4,494 5,218 4,716
35,200 35,250 5,230 4,501 5,230 4,724
35,250 35,300 5,243 4,509 5,243 4,731
35,300 35,350 5,255 4,516 5,255 4,739
35,350 35,400 5,268 4,524 5,268 4,746
35,400 35,450 5,280 4,531 5,280 4,754
35,450 35,500 5,293 4,539 5,293 4,761
35,500 35,550 5,305 4,546 5,305 4,769
35,550 35,600 5,318 4,554 5,318 4,776
35,600 35,650 5,330 4,561 5,330 4,784
35,650 35,700 5,343 4,569 5,343 4,791
35,700 35,750 5,355 4,576 5,355 4,799
35,750 35,800 5,368 4,584 5,368 4,806
35,800 35,850 5,380 4,591 5,380 4,814
35,850 35,900 5,393 4,599 5,393 4,821
35,900 35,950 5,405 4,606 5,405 4,829
35,950 36,000 5,418 4,614 5,418 4,836
36,000
36,000 36,050 5,430 4,621 5,430 4,844
36,050 36,100 5,443 4,629 5,443 4,851
36,100 36,150 5,455 4,636 5,455 4,859
36,150 36,200 5,468 4,644 5,468 4,866
36,200 36,250 5,480 4,651 5,480 4,874
36,250 36,300 5,493 4,659 5,493 4,881
36,300 36,350 5,505 4,666 5,505 4,889
36,350 36,400 5,518 4,674 5,518 4,896
36,400 36,450 5,530 4,681 5,530 4,904
36,450 36,500 5,543 4,689 5,543 4,911
36,500 36,550 5,555 4,696 5,555 4,919
36,550 36,600 5,568 4,704 5,568 4,926
36,600 36,650 5,580 4,711 5,580 4,934
36,650 36,700 5,593 4,719 5,593 4,941
36,700 36,750 5,605 4,726 5,605 4,949
36,750 36,800 5,618 4,734 5,618 4,956
36,800 36,850 5,630 4,741 5,630 4,964
36,850 36,900 5,643 4,749 5,643 4,971
36,900 36,950 5,655 4,756 5,655 4,979
36,950 37,000 5,668 4,764 5,668 4,986
37,000
37,000 37,050 5,680 4,771 5,680 4,994
37,050 37,100 5,693 4,779 5,693 5,001
37,100 37,150 5,705 4,786 5,705 5,009
37,150 37,200 5,718 4,794 5,718 5,016
37,200 37,250 5,730 4,801 5,730 5,024
37,250 37,300 5,743 4,809 5,743 5,031
37,300 37,350 5,755 4,816 5,755 5,039
37,350 37,400 5,768 4,824 5,768 5,046
37,400 37,450 5,780 4,831 5,780 5,054
37,450 37,500 5,793 4,839 5,793 5,061
37,500 37,550 5,805 4,846 5,805 5,069
37,550 37,600 5,818 4,854 5,818 5,076
37,600 37,650 5,830 4,861 5,830 5,084
37,650 37,700 5,843 4,869 5,843 5,091
37,700 37,750 5,855 4,876 5,855 5,099
37,750 37,800 5,868 4,884 5,868 5,106
37,800 37,850 5,880 4,891 5,880 5,114
37,850 37,900 5,893 4,899 5,893 5,121
37,900 37,950 5,905 4,906 5,905 5,129
37,950 38,000 5,918 4,914 5,918 5,136
38,000
38,000 38,050 5,930 4,921 5,930 5,144
38,050 38,100 5,943 4,929 5,943 5,151
38,100 38,150 5,955 4,936 5,955 5,159
38,150 38,200 5,968 4,944 5,968 5,166
38,200 38,250 5,980 4,951 5,980 5,174
38,250 38,300 5,993 4,959 5,993 5,181
38,300 38,350 6,005 4,966 6,005 5,189
38,350 38,400 6,018 4,974 6,018 5,196
38,400 38,450 6,030 4,981 6,030 5,204
38,450 38,500 6,043 4,989 6,043 5,211
38,500 38,550 6,055 4,996 6,055 5,219
38,550 38,600 6,068 5,004 6,068 5,226
38,600 38,650 6,080 5,011 6,080 5,234
38,650 38,700 6,093 5,019 6,093 5,241
38,700 38,750 6,105 5,026 6,105 5,249
38,750 38,800 6,118 5,034 6,118 5,256
38,800 38,850 6,130 5,041 6,130 5,264
38,850 38,900 6,143 5,049 6,143 5,271
38,900 38,950 6,155 5,056 6,155 5,279
38,950 39,000 6,168 5,064 6,168 5,286
39,000
39,000 39,050 6,180 5,071 6,180 5,294
39,050 39,100 6,193 5,079 6,193 5,301
39,100 39,150 6,205 5,086 6,205 5,309
39,150 39,200 6,218 5,094 6,218 5,316
39,200 39,250 6,230 5,101 6,230 5,324
39,250 39,300 6,243 5,109 6,243 5,331
39,300 39,350 6,255 5,116 6,255 5,339
39,350 39,400 6,268 5,124 6,268 5,346
39,400 39,450 6,280 5,131 6,280 5,354
39,450 39,500 6,293 5,139 6,293 5,361
39,500 39,550 6,305 5,146 6,305 5,369
39,550 39,600 6,318 5,154 6,318 5,376
39,600 39,650 6,330 5,161 6,330 5,384
39,650 39,700 6,343 5,169 6,343 5,391
39,700 39,750 6,355 5,176 6,355 5,399
39,750 39,800 6,368 5,184 6,368 5,406
39,800 39,850 6,380 5,191 6,380 5,414
39,850 39,900 6,393 5,199 6,393 5,421
39,900 39,950 6,405 5,206 6,405 5,429
39,950 40,000 6,418 5,214 6,418 5,436
40,000
40,000 40,050 6,430 5,221 6,430 5,444
40,050 40,100 6,443 5,229 6,443 5,451
40,100 40,150 6,455 5,236 6,455 5,459
40,150 40,200 6,468 5,244 6,468 5,466
40,200 40,250 6,480 5,251 6,480 5,474
40,250 40,300 6,493 5,259 6,493 5,481
40,300 40,350 6,505 5,266 6,505 5,489
40,350 40,400 6,518 5,274 6,518 5,496
40,400 40,450 6,530 5,281 6,530 5,504
40,450 40,500 6,543 5,289 6,543 5,511
40,500 40,550 6,555 5,296 6,555 5,519
40,550 40,600 6,568 5,304 6,568 5,526
40,600 40,650 6,580 5,311 6,580 5,534
40,650 40,700 6,593 5,319 6,593 5,541
40,700 40,750 6,605 5,326 6,605 5,549
40,750 40,800 6,618 5,334 6,618 5,556
40,800 40,850 6,630 5,341 6,630 5,564
40,850 40,900 6,643 5,349 6,643 5,571
40,900 40,950 6,655 5,356 6,655 5,579
40,950 41,000 6,668 5,364 6,668 5,586
41,000
41,000 41,050 6,680 5,371 6,680 5,594
41,050 41,100 6,693 5,379 6,693 5,601
41,100 41,150 6,705 5,386 6,705 5,609
41,150 41,200 6,718 5,394 6,718 5,616
41,200 41,250 6,730 5,401 6,730 5,624
41,250 41,300 6,743 5,409 6,743 5,631
41,300 41,350 6,755 5,416 6,755 5,639
41,350 41,400 6,768 5,424 6,768 5,646
41,400 41,450 6,780 5,431 6,780 5,654
41,450 41,500 6,793 5,439 6,793 5,661
41,500 41,550 6,805 5,446 6,805 5,669
41,550 41,600 6,818 5,454 6,818 5,676
41,600 41,650 6,830 5,461 6,830 5,684
41,650 41,700 6,843 5,469 6,843 5,691
41,700 41,750 6,855 5,476 6,855 5,699
41,750 41,800 6,868 5,484 6,868 5,706
41,800 41,850 6,880 5,491 6,880 5,714
41,850 41,900 6,893 5,499 6,893 5,721
41,900 41,950 6,905 5,506 6,905 5,729
41,950 42,000 6,918 5,514 6,918 5,736
42,000
42,000 42,050 6,930 5,521 6,930 5,744
42,050 42,100 6,943 5,529 6,943 5,751
42,100 42,150 6,955 5,536 6,955 5,759
42,150 42,200 6,968 5,544 6,968 5,766
42,200 42,250 6,980 5,551 6,980 5,774
42,250 42,300 6,993 5,559 6,993 5,781
42,300 42,350 7,005 5,566 7,005 5,789
42,350 42,400 7,018 5,574 7,018 5,796
42,400 42,450 7,030 5,581 7,030 5,804
42,450 42,500 7,043 5,589 7,043 5,811
42,500 42,550 7,055 5,596 7,055 5,819
42,550 42,600 7,068 5,604 7,068 5,826
42,600 42,650 7,080 5,611 7,080 5,834
42,650 42,700 7,093 5,619 7,093 5,844
42,700 42,750 7,105 5,626 7,105 5,856
42,750 42,800 7,118 5,634 7,118 5,869
42,800 42,850 7,130 5,641 7,130 5,881
42,850 42,900 7,143 5,649 7,143 5,894
42,900 42,950 7,155 5,656 7,155 5,906
42,950 43,000 7,168 5,664 7,168 5,919
43,000
43,000 43,050 7,180 5,671 7,180 5,931
43,050 43,100 7,193 5,679 7,193 5,944
43,100 43,150 7,205 5,686 7,205 5,956
43,150 43,200 7,218 5,694 7,218 5,969
43,200 43,250 7,230 5,701 7,230 5,981
43,250 43,300 7,243 5,709 7,243 5,994
43,300 43,350 7,255 5,716 7,255 6,006
43,350 43,400 7,268 5,724 7,268 6,019
43,400 43,450 7,280 5,731 7,280 6,031
43,450 43,500 7,293 5,739 7,293 6,044
43,500 43,550 7,305 5,746 7,305 6,056
43,550 43,600 7,318 5,754 7,318 6,069
43,600 43,650 7,330 5,761 7,330 6,081
43,650 43,700 7,343 5,769 7,343 6,094
43,700 43,750 7,355 5,776 7,355 6,106
43,750 43,800 7,368 5,784 7,368 6,119
43,800 43,850 7,380 5,791 7,380 6,131
43,850 43,900 7,393 5,799 7,393 6,144
43,900 43,950 7,405 5,806 7,405 6,156
43,950 44,000 7,418 5,814 7,418 6,169
44,000
44,000 44,050 7,430 5,821 7,430 6,181
44,050 44,100 7,443 5,829 7,443 6,194
44,100 44,150 7,455 5,836 7,455 6,206
44,150 44,200 7,468 5,844 7,468 6,219
44,200 44,250 7,480 5,851 7,480 6,231
44,250 44,300 7,493 5,859 7,493 6,244
44,300 44,350 7,505 5,866 7,505 6,256
44,350 44,400 7,518 5,874 7,518 6,269
44,400 44,450 7,530 5,881 7,530 6,281
44,450 44,500 7,543 5,889 7,543 6,294
44,500 44,550 7,555 5,896 7,555 6,306
44,550 44,600 7,568 5,904 7,568 6,319
44,600 44,650 7,580 5,911 7,580 6,331
44,650 44,700 7,593 5,919 7,593 6,344
44,700 44,750 7,605 5,926 7,605 6,356
44,750 44,800 7,618 5,934 7,618 6,369
44,800 44,850 7,630 5,941 7,630 6,381
44,850 44,900 7,643 5,949 7,643 6,394
44,900 44,950 7,655 5,956 7,655 6,406
44,950 45,000 7,668 5,964 7,668 6,419
45,000
45,000 45,050 7,680 5,971 7,680 6,431
45,050 45,100 7,693 5,979 7,693 6,444
45,100 45,150 7,705 5,986 7,705 6,456
45,150 45,200 7,718 5,994 7,718 6,469
45,200 45,250 7,730 6,001 7,730 6,481
45,250 45,300 7,743 6,009 7,743 6,494
45,300 45,350 7,755 6,016 7,755 6,506
45,350 45,400 7,768 6,024 7,768 6,519
45,400 45,450 7,780 6,031 7,780 6,531
45,450 45,500 7,793 6,039 7,793 6,544
45,500 45,550 7,805 6,046 7,805 6,556
45,550 45,600 7,818 6,054 7,818 6,569
45,600 45,650 7,830 6,061 7,830 6,581
45,650 45,700 7,843 6,069 7,843 6,594
45,700 45,750 7,855 6,076 7,855 6,606
45,750 45,800 7,868 6,084 7,868 6,619
45,800 45,850 7,880 6,091 7,880 6,631
45,850 45,900 7,893 6,099 7,893 6,644
45,900 45,950 7,905 6,106 7,905 6,656
45,950 46,000 7,918 6,114 7,918 6,669
46,000
46,000 46,050 7,930 6,121 7,930 6,681
46,050 46,100 7,943 6,129 7,943 6,694
46,100 46,150 7,955 6,136 7,955 6,706
46,150 46,200 7,968 6,144 7,968 6,719
46,200 46,250 7,980 6,151 7,980 6,731
46,250 46,300 7,993 6,159 7,993 6,744
46,300 46,350 8,005 6,166 8,005 6,756
46,350 46,400 8,018 6,174 8,018 6,769
46,400 46,450 8,030 6,181 8,030 6,781
46,450 46,500 8,043 6,189 8,043 6,794
46,500 46,550 8,055 6,196 8,055 6,806
46,550 46,600 8,068 6,204 8,068 6,819
46,600 46,650 8,080 6,211 8,080 6,831
46,650 46,700 8,093 6,219 8,093 6,844
46,700 46,750 8,105 6,226 8,105 6,856
46,750 46,800 8,118 6,234 8,118 6,869
46,800 46,850 8,130 6,241 8,130 6,881
46,850 46,900 8,143 6,249 8,143 6,894
46,900 46,950 8,155 6,256 8,155 6,906
46,950 47,000 8,168 6,264 8,168 6,919
47,000
47,000 47,050 8,180 6,271 8,180 6,931
47,050 47,100 8,193 6,279 8,193 6,944
47,100 47,150 8,205 6,286 8,205 6,956
47,150 47,200 8,218 6,294 8,218 6,969
47,200 47,250 8,230 6,301 8,230 6,981
47,250 47,300 8,243 6,309 8,243 6,994
47,300 47,350 8,255 6,316 8,255 7,006
47,350 47,400 8,268 6,324 8,268 7,019
47,400 47,450 8,280 6,331 8,280 7,031
47,450 47,500 8,293 6,339 8,293 7,044
47,500 47,550 8,305 6,346 8,305 7,056
47,550 47,600 8,318 6,354 8,318 7,069
47,600 47,650 8,330 6,361 8,330 7,081
47,650 47,700 8,343 6,369 8,343 7,094
47,700 47,750 8,355 6,376 8,355 7,106
47,750 47,800 8,368 6,384 8,368 7,119
47,800 47,850 8,380 6,391 8,380 7,131
47,850 47,900 8,393 6,399 8,393 7,144
47,900 47,950 8,405 6,406 8,405 7,156
47,950 48,000 8,418 6,414 8,418 7,169
48,000
48,000 48,050 8,430 6,421 8,430 7,181
48,050 48,100 8,443 6,429 8,443 7,194
48,100 48,150 8,455 6,436 8,455 7,206
48,150 48,200 8,468 6,444 8,468 7,219
48,200 48,250 8,480 6,451 8,480 7,231
48,250 48,300 8,493 6,459 8,493 7,244
48,300 48,350 8,505 6,466 8,505 7,256
48,350 48,400 8,518 6,474 8,518 7,269
48,400 48,450 8,530 6,481 8,530 7,281
48,450 48,500 8,543 6,489 8,543 7,294
48,500 48,550 8,555 6,496 8,555 7,306
48,550 48,600 8,568 6,504 8,568 7,319
48,600 48,650 8,580 6,511 8,580 7,331
48,650 48,700 8,593 6,519 8,593 7,344
48,700 48,750 8,605 6,526 8,605 7,356
48,750 48,800 8,618 6,534 8,618 7,369
48,800 48,850 8,630 6,541 8,630 7,381
48,850 48,900 8,643 6,549 8,643 7,394
48,900 48,950 8,655 6,556 8,655 7,406
48,950 49,000 8,668 6,564 8,668 7,419
49,000
49,000 49,050 8,680 6,571 8,680 7,431
49,050 49,100 8,693 6,579 8,693 7,444
49,100 49,150 8,705 6,586 8,705 7,456
49,150 49,200 8,718 6,594 8,718 7,469
49,200 49,250 8,730 6,601 8,730 7,481
49,250 49,300 8,743 6,609 8,743 7,494
49,300 49,350 8,755 6,616 8,755 7,506
49,350 49,400 8,768 6,624 8,768 7,519
49,400 49,450 8,780 6,631 8,780 7,531
49,450 49,500 8,793 6,639 8,793 7,544
49,500 49,550 8,805 6,646 8,805 7,556
49,550 49,600 8,818 6,654 8,818 7,569
49,600 49,650 8,830 6,661 8,830 7,581
49,650 49,700 8,843 6,669 8,843 7,594
49,700 49,750 8,855 6,676 8,855 7,606
49,750 49,800 8,868 6,684 8,868 7,619
49,800 49,850 8,880 6,691 8,880 7,631
49,850 49,900 8,893 6,699 8,893 7,644
49,900 49,950 8,905 6,706 8,905 7,656
49,950 50,000 8,918 6,714 8,918 7,669
50,000
50,000 50,050 8,930 6,721 8,930 7,681
50,050 50,100 8,943 6,729 8,943 7,694
50,100 50,150 8,955 6,736 8,955 7,706
50,150 50,200 8,968 6,744 8,968 7,719
50,200 50,250 8,980 6,751 8,980 7,731
50,250 50,300 8,993 6,759 8,993 7,744
50,300 50,350 9,005 6,766 9,005 7,756
50,350 50,400 9,018 6,774 9,018 7,769
50,400 50,450 9,030 6,781 9,030 7,781
50,450 50,500 9,043 6,789 9,043 7,794
50,500 50,550 9,055 6,796 9,055 7,806
50,550 50,600 9,068 6,804 9,068 7,819
50,600 50,650 9,080 6,811 9,080 7,831
50,650 50,700 9,093 6,819 9,093 7,844
50,700 50,750 9,105 6,826 9,105 7,856
50,750 50,800 9,118 6,834 9,118 7,869
50,800 50,850 9,130 6,841 9,130 7,881
50,850 50,900 9,143 6,849 9,143 7,894
50,900 50,950 9,155 6,856 9,155 7,906
50,950 51,000 9,168 6,864 9,168 7,919
51,000
51,000 51,050 9,180 6,871 9,180 7,931
51,050 51,100 9,193 6,879 9,193 7,944
51,100 51,150 9,205 6,886 9,205 7,956
51,150 51,200 9,218 6,894 9,218 7,969
51,200 51,250 9,230 6,901 9,230 7,981
51,250 51,300 9,243 6,909 9,243 7,994
51,300 51,350 9,255 6,916 9,255 8,006
51,350 51,400 9,268 6,924 9,268 8,019
51,400 51,450 9,280 6,931 9,280 8,031
51,450 51,500 9,293 6,939 9,293 8,044
51,500 51,550 9,305 6,946 9,305 8,056
51,550 51,600 9,318 6,954 9,318 8,069
51,600 51,650 9,330 6,961 9,330 8,081
51,650 51,700 9,343 6,969 9,343 8,094
51,700 51,750 9,355 6,976 9,355 8,106
51,750 51,800 9,368 6,984 9,368 8,119
51,800 51,850 9,380 6,991 9,380 8,131
51,850 51,900 9,393 6,999 9,393 8,144
51,900 51,950 9,405 7,006 9,405 8,156
51,950 52,000 9,418 7,014 9,418 8,169
52,000
52,000 52,050 9,430 7,021 9,430 8,181
52,050 52,100 9,443 7,029 9,443 8,194
52,100 52,150 9,455 7,036 9,455 8,206
52,150 52,200 9,468 7,044 9,468 8,219
52,200 52,250 9,480 7,051 9,480 8,231
52,250 52,300 9,493 7,059 9,493 8,244
52,300 52,350 9,505 7,066 9,505 8,256
52,350 52,400 9,518 7,074 9,518 8,269
52,400 52,450 9,530 7,081 9,530 8,281
52,450 52,500 9,543 7,089 9,543 8,294
52,500 52,550 9,555 7,096 9,555 8,306
52,550 52,600 9,568 7,104 9,568 8,319
52,600 52,650 9,580 7,111 9,580 8,331
52,650 52,700 9,593 7,119 9,593 8,344
52,700 52,750 9,605 7,126 9,605 8,356
52,750 52,800 9,618 7,134 9,618 8,369
52,800 52,850 9,630 7,141 9,630 8,381
52,850 52,900 9,643 7,149 9,643 8,394
52,900 52,950 9,655 7,156 9,655 8,406
52,950 53,000 9,668 7,164 9,668 8,419
53,000
53,000 53,050 9,680 7,171 9,680 8,431
53,050 53,100 9,693 7,179 9,693 8,444
53,100 53,150 9,705 7,186 9,705 8,456
53,150 53,200 9,718 7,194 9,718 8,469
53,200 53,250 9,730 7,201 9,730 8,481
53,250 53,300 9,743 7,209 9,743 8,494
53,300 53,350 9,755 7,216 9,755 8,506
53,350 53,400 9,768 7,224 9,768 8,519
53,400 53,450 9,780 7,231 9,780 8,531
53,450 53,500 9,793 7,239 9,793 8,544
53,500 53,550 9,805 7,246 9,805 8,556
53,550 53,600 9,818 7,254 9,818 8,569
53,600 53,650 9,830 7,261 9,830 8,581
53,650 53,700 9,843 7,269 9,843 8,594
53,700 53,750 9,855 7,276 9,855 8,606
53,750 53,800 9,868 7,284 9,868 8,619
53,800 53,850 9,880 7,291 9,880 8,631
53,850 53,900 9,893 7,299 9,893 8,644
53,900 53,950 9,905 7,306 9,905 8,656
53,950 54,000 9,918 7,314 9,918 8,669
54,000
54,000 54,050 9,930 7,321 9,930 8,681
54,050 54,100 9,943 7,329 9,943 8,694
54,100 54,150 9,955 7,336 9,955 8,706
54,150 54,200 9,968 7,344 9,968 8,719
54,200 54,250 9,980 7,351 9,980 8,731
54,250 54,300 9,993 7,359 9,993 8,744
54,300 54,350 10,005 7,366 10,005 8,756
54,350 54,400 10,018 7,374 10,018 8,769
54,400 54,450 10,030 7,381 10,030 8,781
54,450 54,500 10,043 7,389 10,043 8,794
54,500 54,550 10,055 7,396 10,055 8,806
54,550 54,600 10,068 7,404 10,068 8,819
54,600 54,650 10,080 7,411 10,080 8,831
54,650 54,700 10,093 7,419 10,093 8,844
54,700 54,750 10,105 7,426 10,105 8,856
54,750 54,800 10,118 7,434 10,118 8,869
54,800 54,850 10,130 7,441 10,130 8,881
54,850 54,900 10,143 7,449 10,143 8,894
54,900 54,950 10,155 7,456 10,155 8,906
54,950 55,000 10,168 7,464 10,168 8,919
55,000
55,000 55,050 10,180 7,471 10,180 8,931
55,050 55,100 10,193 7,479 10,193 8,944
55,100 55,150 10,205 7,486 10,205 8,956
55,150 55,200 10,218 7,494 10,218 8,969
55,200 55,250 10,230 7,501 10,230 8,981
55,250 55,300 10,243 7,509 10,243 8,994
55,300 55,350 10,255 7,516 10,255 9,006
55,350 55,400 10,268 7,524 10,268 9,019
55,400 55,450 10,280 7,531 10,280 9,031
55,450 55,500 10,293 7,539 10,293 9,044
55,500 55,550 10,305 7,546 10,305 9,056
55,550 55,600 10,318 7,554 10,318 9,069
55,600 55,650 10,330 7,561 10,330 9,081
55,650 55,700 10,343 7,569 10,343 9,094
55,700 55,750 10,355 7,576 10,355 9,106
55,750 55,800 10,368 7,584 10,368 9,119
55,800 55,850 10,380 7,591 10,380 9,131
55,850 55,900 10,393 7,599 10,393 9,144
55,900 55,950 10,405 7,606 10,405 9,156
55,950 56,000 10,418 7,614 10,418 9,169
56,000
56,000 56,050 10,430 7,621 10,430 9,181
56,050 56,100 10,443 7,629 10,443 9,194
56,100 56,150 10,455 7,636 10,455 9,206
56,150 56,200 10,468 7,644 10,468 9,219
56,200 56,250 10,480 7,651 10,480 9,231
56,250 56,300 10,493 7,659 10,493 9,244
56,300 56,350 10,505 7,666 10,505 9,256
56,350 56,400 10,518 7,674 10,518 9,269
56,400 56,450 10,530 7,681 10,530 9,281
56,450 56,500 10,543 7,689 10,543 9,294
56,500 56,550 10,555 7,696 10,555 9,306
56,550 56,600 10,568 7,704 10,568 9,319
56,600 56,650 10,580 7,711 10,580 9,331
56,650 56,700 10,593 7,719 10,593 9,344
56,700 56,750 10,605 7,726 10,605 9,356
56,750 56,800 10,618 7,734 10,618 9,369
56,800 56,850 10,630 7,741 10,630 9,381
56,850 56,900 10,643 7,749 10,643 9,394
56,900 56,950 10,655 7,756 10,655 9,406
56,950 57,000 10,668 7,764 10,668 9,419
57,000
57,000 57,050 10,680 7,771 10,680 9,431
57,050 57,100 10,693 7,779 10,693 9,444
57,100 57,150 10,705 7,786 10,705 9,456
57,150 57,200 10,718 7,794 10,718 9,469
57,200 57,250 10,730 7,801 10,730 9,481
57,250 57,300 10,743 7,809 10,743 9,494
57,300 57,350 10,755 7,816 10,755 9,506
57,350 57,400 10,768 7,824 10,768 9,519
57,400 57,450 10,780 7,831 10,780 9,531
57,450 57,500 10,793 7,839 10,793 9,544
57,500 57,550 10,805 7,846 10,805 9,556
57,550 57,600 10,818 7,854 10,818 9,569
57,600 57,650 10,830 7,861 10,830 9,581
57,650 57,700 10,843 7,869 10,843 9,594
57,700 57,750 10,855 7,876 10,855 9,606
57,750 57,800 10,868 7,884 10,868 9,619
57,800 57,850 10,880 7,891 10,880 9,631
57,850 57,900 10,893 7,899 10,893 9,644
57,900 57,950 10,905 7,906 10,905 9,656
57,950 58,000 10,918 7,914 10,918 9,669
58,000
58,000 58,050 10,930 7,921 10,930 9,681
58,050 58,100 10,943 7,929 10,943 9,694
58,100 58,150 10,955 7,936 10,955 9,706
58,150 58,200 10,968 7,944 10,968 9,719
58,200 58,250 10,980 7,951 10,980 9,731
58,250 58,300 10,993 7,959 10,993 9,744
58,300 58,350 11,005 7,966 11,005 9,756
58,350 58,400 11,018 7,974 11,018 9,769
58,400 58,450 11,030 7,981 11,030 9,781
58,450 58,500 11,043 7,989 11,043 9,794
58,500 58,550 11,055 7,996 11,055 9,806
58,550 58,600 11,068 8,004 11,068 9,819
58,600 58,650 11,080 8,011 11,080 9,831
58,650 58,700 11,093 8,019 11,093 9,844
58,700 58,750 11,105 8,026 11,105 9,856
58,750 58,800 11,118 8,034 11,118 9,869
58,800 58,850 11,130 8,041 11,130 9,881
58,850 58,900 11,143 8,049 11,143 9,894
58,900 58,950 11,155 8,056 11,155 9,906
58,950 59,000 11,168 8,064 11,168 9,919
59,000
59,000 59,050 11,180 8,071 11,180 9,931
59,050 59,100 11,193 8,079 11,193 9,944
59,100 59,150 11,205 8,086 11,205 9,956
59,150 59,200 11,218 8,094 11,218 9,969
59,200 59,250 11,230 8,101 11,230 9,981
59,250 59,300 11,243 8,109 11,243 9,994
59,300 59,350 11,255 8,116 11,255 10,006
59,350 59,400 11,268 8,124 11,268 10,019
59,400 59,450 11,280 8,131 11,280 10,031
59,450 59,500 11,293 8,139 11,293 10,044
59,500 59,550 11,305 8,146 11,305 10,056
59,550 59,600 11,318 8,154 11,318 10,069
59,600 59,650 11,330 8,161 11,330 10,081
59,650 59,700 11,343 8,169 11,343 10,094
59,700 59,750 11,355 8,176 11,355 10,106
59,750 59,800 11,368 8,184 11,368 10,119
59,800 59,850 11,380 8,191 11,380 10,131
59,850 59,900 11,393 8,199 11,393 10,144
59,900 59,950 11,405 8,206 11,405 10,156
59,950 60,000 11,418 8,214 11,418 10,169
60,000
60,000 60,050 11,430 8,221 11,430 10,181
60,050 60,100 11,443 8,229 11,443 10,194
60,100 60,150 11,455 8,236 11,455 10,206
60,150 60,200 11,468 8,244 11,468 10,219
60,200 60,250 11,480 8,251 11,480 10,231
60,250 60,300 11,493 8,259 11,493 10,244
60,300 60,350 11,505 8,266 11,505 10,256
60,350 60,400 11,518 8,274 11,518 10,269
60,400 60,450 11,530 8,281 11,530 10,281
60,450 60,500 11,543 8,289 11,543 10,294
60,500 60,550 11,555 8,296 11,555 10,306
60,550 60,600 11,568 8,304 11,568 10,319
60,600 60,650 11,580 8,311 11,580 10,331
60,650 60,700 11,593 8,319 11,593 10,344
60,700 60,750 11,605 8,326 11,605 10,356
60,750 60,800 11,618 8,334 11,618 10,369
60,800 60,850 11,630 8,341 11,630 10,381
60,850 60,900 11,643 8,349 11,643 10,394
60,900 60,950 11,655 8,356 11,655 10,406
60,950 61,000 11,668 8,364 11,668 10,419
61,000
61,000 61,050 11,680 8,371 11,680 10,431
61,050 61,100 11,693 8,379 11,693 10,444
61,100 61,150 11,705 8,386 11,705 10,456
61,150 61,200 11,718 8,394 11,718 10,469
61,200 61,250 11,730 8,401 11,730 10,481
61,250 61,300 11,743 8,409 11,743 10,494
61,300 61,350 11,755 8,416 11,755 10,506
61,350 61,400 11,768 8,424 11,768 10,519
61,400 61,450 11,780 8,431 11,780 10,531
61,450 61,500 11,793 8,439 11,793 10,544
61,500 61,550 11,805 8,446 11,805 10,556
61,550 61,600 11,818 8,454 11,818 10,569
61,600 61,650 11,830 8,461 11,830 10,581
61,650 61,700 11,843 8,469 11,843 10,594
61,700 61,750 11,855 8,476 11,855 10,606
61,750 61,800 11,868 8,484 11,868 10,619
61,800 61,850 11,880 8,491 11,880 10,631
61,850 61,900 11,893 8,499 11,893 10,644
61,900 61,950 11,905 8,506 11,905 10,656
61,950 62,000 11,918 8,514 11,918 10,669
62,000
62,000 62,050 11,930 8,521 11,930 10,681
62,050 62,100 11,943 8,529 11,943 10,694
62,100 62,150 11,955 8,536 11,955 10,706
62,150 62,200 11,968 8,544 11,968 10,719
62,200 62,250 11,980 8,551 11,980 10,731
62,250 62,300 11,993 8,559 11,993 10,744
62,300 62,350 12,005 8,566 12,005 10,756
62,350 62,400 12,018 8,574 12,018 10,769
62,400 62,450 12,030 8,581 12,030 10,781
62,450 62,500 12,043 8,589 12,043 10,794
62,500 62,550 12,055 8,596 12,055 10,806
62,550 62,600 12,068 8,604 12,068 10,819
62,600 62,650 12,080 8,611 12,080 10,831
62,650 62,700 12,093 8,619 12,093 10,844
62,700 62,750 12,105 8,626 12,105 10,856
62,750 62,800 12,118 8,634 12,118 10,869
62,800 62,850 12,130 8,641 12,130 10,881
62,850 62,900 12,143 8,649 12,143 10,894
62,900 62,950 12,155 8,656 12,155 10,906
62,950 63,000 12,168 8,664 12,168 10,919
63,000
63,000 63,050 12,180 8,671 12,180 10,931
63,050 63,100 12,193 8,679 12,193 10,944
63,100 63,150 12,205 8,686 12,205 10,956
63,150 63,200 12,218 8,694 12,218 10,969
63,200 63,250 12,230 8,701 12,230 10,981
63,250 63,300 12,243 8,709 12,243 10,994
63,300 63,350 12,255 8,716 12,255 11,006
63,350 63,400 12,268 8,724 12,268 11,019
63,400 63,450 12,280 8,731 12,280 11,031
63,450 63,500 12,293 8,739 12,293 11,044
63,500 63,550 12,305 8,746 12,305 11,056
63,550 63,600 12,318 8,754 12,318 11,069
63,600 63,650 12,330 8,761 12,330 11,081
63,650 63,700 12,343 8,769 12,343 11,094
63,700 63,750 12,355 8,779 12,355 11,106
63,750 63,800 12,368 8,791 12,368 11,119
63,800 63,850 12,380 8,804 12,380 11,131
63,850 63,900 12,393 8,816 12,393 11,144
63,900 63,950 12,405 8,829 12,405 11,156
63,950 64,000 12,418 8,841 12,418 11,169
64,000
64,000 64,050 12,430 8,854 12,430 11,181
64,050 64,100 12,443 8,866 12,443 11,194
64,100 64,150 12,455 8,879 12,455 11,206
64,150 64,200 12,468 8,891 12,468 11,219
64,200 64,250 12,480 8,904 12,480 11,231
64,250 64,300 12,493 8,916 12,493 11,244
64,300 64,350 12,505 8,929 12,507 11,256
64,350 64,400 12,518 8,941 12,521 11,269
64,400 64,450 12,530 8,954 12,535 11,281
64,450 64,500 12,543 8,966 12,549 11,294
64,500 64,550 12,555 8,979 12,563 11,306
64,550 64,600 12,568 8,991 12,577 11,319
64,600 64,650 12,580 9,004 12,591 11,331
64,650 64,700 12,593 9,016 12,605 11,344
64,700 64,750 12,605 9,029 12,619 11,356
64,750 64,800 12,618 9,041 12,633 11,369
64,800 64,850 12,630 9,054 12,647 11,381
64,850 64,900 12,643 9,066 12,661 11,394
64,900 64,950 12,655 9,079 12,675 11,406
64,950 65,000 12,668 9,091 12,689 11,419
65,000
65,000 65,050 12,680 9,104 12,703 11,431
65,050 65,100 12,693 9,116 12,717 11,444
65,100 65,150 12,705 9,129 12,731 11,456
65,150 65,200 12,718 9,141 12,745 11,469
65,200 65,250 12,730 9,154 12,759 11,481
65,250 65,300 12,743 9,166 12,773 11,494
65,300 65,350 12,755 9,179 12,787 11,506
65,350 65,400 12,768 9,191 12,801 11,519
65,400 65,450 12,780 9,204 12,815 11,531
65,450 65,500 12,793 9,216 12,829 11,544
65,500 65,550 12,805 9,229 12,843 11,556
65,550 65,600 12,818 9,241 12,857 11,569
65,600 65,650 12,830 9,254 12,871 11,581
65,650 65,700 12,843 9,266 12,885 11,594
65,700 65,750 12,855 9,279 12,899 11,606
65,750 65,800 12,868 9,291 12,913 11,619
65,800 65,850 12,880 9,304 12,927 11,631
65,850 65,900 12,893 9,316 12,941 11,644
65,900 65,950 12,905 9,329 12,955 11,656
65,950 66,000 12,918 9,341 12,969 11,669
66,000
66,000 66,050 12,930 9,354 12,983 11,681
66,050 66,100 12,943 9,366 12,997 11,694
66,100 66,150 12,955 9,379 13,011 11,706
66,150 66,200 12,968 9,391 13,025 11,719
66,200 66,250 12,980 9,404 13,039 11,731
66,250 66,300 12,993 9,416 13,053 11,744
66,300 66,350 13,005 9,429 13,067 11,756
66,350 66,400 13,018 9,441 13,081 11,769
66,400 66,450 13,030 9,454 13,095 11,781
66,450 66,500 13,043 9,466 13,109 11,794
66,500 66,550 13,055 9,479 13,123 11,806
66,550 66,600 13,068 9,491 13,137 11,819
66,600 66,650 13,080 9,504 13,151 11,831
66,650 66,700 13,093 9,516 13,165 11,844
66,700 66,750 13,105 9,529 13,179 11,856
66,750 66,800 13,118 9,541 13,193 11,869
66,800 66,850 13,130 9,554 13,207 11,881
66,850 66,900 13,143 9,566 13,221 11,894
66,900 66,950 13,155 9,579 13,235 11,906
66,950 67,000 13,168 9,591 13,249 11,919
67,000
67,000 67,050 13,180 9,604 13,263 11,931
67,050 67,100 13,193 9,616 13,277 11,944
67,100 67,150 13,205 9,629 13,291 11,956
67,150 67,200 13,218 9,641 13,305 11,969
67,200 67,250 13,230 9,654 13,319 11,981
67,250 67,300 13,243 9,666 13,333 11,994
67,300 67,350 13,255 9,679 13,347 12,006
67,350 67,400 13,268 9,691 13,361 12,019
67,400 67,450 13,280 9,704 13,375 12,031
67,450 67,500 13,293 9,716 13,389 12,044
67,500 67,550 13,305 9,729 13,403 12,056
67,550 67,600 13,318 9,741 13,417 12,069
67,600 67,650 13,330 9,754 13,431 12,081
67,650 67,700 13,343 9,766 13,445 12,094
67,700 67,750 13,355 9,779 13,459 12,106
67,750 67,800 13,368 9,791 13,473 12,119
67,800 67,850 13,380 9,804 13,487 12,131
67,850 67,900 13,393 9,816 13,501 12,144
67,900 67,950 13,405 9,829 13,515 12,156
67,950 68,000 13,418 9,841 13,529 12,169
68,000
68,000 68,050 13,430 9,854 13,543 12,181
68,050 68,100 13,443 9,866 13,557 12,194
68,100 68,150 13,455 9,879 13,571 12,206
68,150 68,200 13,468 9,891 13,585 12,219
68,200 68,250 13,480 9,904 13,599 12,231
68,250 68,300 13,493 9,916 13,613 12,244
68,300 68,350 13,505 9,929 13,627 12,256
68,350 68,400 13,518 9,941 13,641 12,269
68,400 68,450 13,530 9,954 13,655 12,281
68,450 68,500 13,543 9,966 13,669 12,294
68,500 68,550 13,555 9,979 13,683 12,306
68,550 68,600 13,568 9,991 13,697 12,319
68,600 68,650 13,580 10,004 13,711 12,331
68,650 68,700 13,593 10,016 13,725 12,344
68,700 68,750 13,605 10,029 13,739 12,356
68,750 68,800 13,618 10,041 13,753 12,369
68,800 68,850 13,630 10,054 13,767 12,381
68,850 68,900 13,643 10,066 13,781 12,394
68,900 68,950 13,655 10,079 13,795 12,406
68,950 69,000 13,668 10,091 13,809 12,419
69,000
69,000 69,050 13,680 10,104 13,823 12,431
69,050 69,100 13,693 10,116 13,837 12,444
69,100 69,150 13,705 10,129 13,851 12,456
69,150 69,200 13,718 10,141 13,865 12,469
69,200 69,250 13,730 10,154 13,879 12,481
69,250 69,300 13,743 10,166 13,893 12,494
69,300 69,350 13,755 10,179 13,907 12,506
69,350 69,400 13,768 10,191 13,921 12,519
69,400 69,450 13,780 10,204 13,935 12,531
69,450 69,500 13,793 10,216 13,949 12,544
69,500 69,550 13,805 10,229 13,963 12,556
69,550 69,600 13,818 10,241 13,977 12,569
69,600 69,650 13,830 10,254 13,991 12,581
69,650 69,700 13,843 10,266 14,005 12,594
69,700 69,750 13,855 10,279 14,019 12,606
69,750 69,800 13,868 10,291 14,033 12,619
69,800 69,850 13,880 10,304 14,047 12,631
69,850 69,900 13,893 10,316 14,061 12,644
69,900 69,950 13,905 10,329 14,075 12,656
69,950 70,000 13,918 10,341 14,089 12,669
70,000
70,000 70,050 13,930 10,354 14,103 12,681
70,050 70,100 13,943 10,366 14,117 12,694
70,100 70,150 13,955 10,379 14,131 12,706
70,150 70,200 13,968 10,391 14,145 12,719
70,200 70,250 13,980 10,404 14,159 12,731
70,250 70,300 13,993 10,416 14,173 12,744
70,300 70,350 14,005 10,429 14,187 12,756
70,350 70,400 14,018 10,441 14,201 12,769
70,400 70,450 14,030 10,454 14,215 12,781
70,450 70,500 14,043 10,466 14,229 12,794
70,500 70,550 14,055 10,479 14,243 12,806
70,550 70,600 14,068 10,491 14,257 12,819
70,600 70,650 14,080 10,504 14,271 12,831
70,650 70,700 14,093 10,516 14,285 12,844
70,700 70,750 14,105 10,529 14,299 12,856
70,750 70,800 14,118 10,541 14,313 12,869
70,800 70,850 14,130 10,554 14,327 12,881
70,850 70,900 14,143 10,566 14,341 12,894
70,900 70,950 14,155 10,579 14,355 12,906
70,950 71,000 14,168 10,591 14,369 12,919
71,000
71,000 71,050 14,180 10,604 14,383 12,931
71,050 71,100 14,193 10,616 14,397 12,944
71,100 71,150 14,205 10,629 14,411 12,956
71,150 71,200 14,218 10,641 14,425 12,969
71,200 71,250 14,230 10,654 14,439 12,981
71,250 71,300 14,243 10,666 14,453 12,994
71,300 71,350 14,255 10,679 14,467 13,006
71,350 71,400 14,268 10,691 14,481 13,019
71,400 71,450 14,280 10,704 14,495 13,031
71,450 71,500 14,293 10,716 14,509 13,044
71,500 71,550 14,305 10,729 14,523 13,056
71,550 71,600 14,318 10,741 14,537 13,069
71,600 71,650 14,330 10,754 14,551 13,081
71,650 71,700 14,343 10,766 14,565 13,094
71,700 71,750 14,355 10,779 14,579 13,106
71,750 71,800 14,368 10,791 14,593 13,119
71,800 71,850 14,380 10,804 14,607 13,131
71,850 71,900 14,393 10,816 14,621 13,144
71,900 71,950 14,405 10,829 14,635 13,156
71,950 72,000 14,418 10,841 14,649 13,169
72,000
72,000 72,050 14,430 10,854 14,663 13,181
72,050 72,100 14,443 10,866 14,677 13,194
72,100 72,150 14,455 10,879 14,691 13,206
72,150 72,200 14,468 10,891 14,705 13,219
72,200 72,250 14,480 10,904 14,719 13,231
72,250 72,300 14,493 10,916 14,733 13,244
72,300 72,350 14,505 10,929 14,747 13,256
72,350 72,400 14,518 10,941 14,761 13,269
72,400 72,450 14,530 10,954 14,775 13,281
72,450 72,500 14,543 10,966 14,789 13,294
72,500 72,550 14,555 10,979 14,803 13,306
72,550 72,600 14,568 10,991 14,817 13,319
72,600 72,650 14,580 11,004 14,831 13,331
72,650 72,700 14,593 11,016 14,845 13,344
72,700 72,750 14,605 11,029 14,859 13,356
72,750 72,800 14,618 11,041 14,873 13,369
72,800 72,850 14,630 11,054 14,887 13,381
72,850 72,900 14,643 11,066 14,901 13,394
72,900 72,950 14,655 11,079 14,915 13,406
72,950 73,000 14,668 11,091 14,929 13,419
73,000
73,000 73,050 14,680 11,104 14,943 13,431
73,050 73,100 14,693 11,116 14,957 13,444
73,100 73,150 14,705 11,129 14,971 13,456
73,150 73,200 14,718 11,141 14,985 13,469
73,200 73,250 14,730 11,154 14,999 13,481
73,250 73,300 14,743 11,166 15,013 13,494
73,300 73,350 14,755 11,179 15,027 13,506
73,350 73,400 14,768 11,191 15,041 13,519
73,400 73,450 14,780 11,204 15,055 13,531
73,450 73,500 14,793 11,216 15,069 13,544
73,500 73,550 14,805 11,229 15,083 13,556
73,550 73,600 14,818 11,241 15,097 13,569
73,600 73,650 14,830 11,254 15,111 13,581
73,650 73,700 14,843 11,266 15,125 13,594
73,700 73,750 14,855 11,279 15,139 13,606
73,750 73,800 14,868 11,291 15,153 13,619
73,800 73,850 14,880 11,304 15,167 13,631
73,850 73,900 14,893 11,316 15,181 13,644
73,900 73,950 14,905 11,329 15,195 13,656
73,950 74,000 14,918 11,341 15,209 13,669
74,000
74,000 74,050 14,930 11,354 15,223 13,681
74,050 74,100 14,943 11,366 15,237 13,694
74,100 74,150 14,955 11,379 15,251 13,706
74,150 74,200 14,968 11,391 15,265 13,719
74,200 74,250 14,980 11,404 15,279 13,731
74,250 74,300 14,993 11,416 15,293 13,744
74,300 74,350 15,005 11,429 15,307 13,756
74,350 74,400 15,018 11,441 15,321 13,769
74,400 74,450 15,030 11,454 15,335 13,781
74,450 74,500 15,043 11,466 15,349 13,794
74,500 74,550 15,055 11,479 15,363 13,806
74,550 74,600 15,068 11,491 15,377 13,819
74,600 74,650 15,080 11,504 15,391 13,831
74,650 74,700 15,093 11,516 15,405 13,844
74,700 74,750 15,105 11,529 15,419 13,856
74,750 74,800 15,118 11,541 15,433 13,869
74,800 74,850 15,130 11,554 15,447 13,881
74,850 74,900 15,143 11,566 15,461 13,894
74,900 74,950 15,155 11,579 15,475 13,906
74,950 75,000 15,168 11,591 15,489 13,919
75,000
75,000 75,050 15,180 11,604 15,503 13,931
75,050 75,100 15,193 11,616 15,517 13,944
75,100 75,150 15,205 11,629 15,531 13,956
75,150 75,200 15,218 11,641 15,545 13,969
75,200 75,250 15,230 11,654 15,559 13,981
75,250 75,300 15,243 11,666 15,573 13,994
75,300 75,350 15,255 11,679 15,587 14,006
75,350 75,400 15,268 11,691 15,601 14,019
75,400 75,450 15,280 11,704 15,615 14,031
75,450 75,500 15,293 11,716 15,629 14,044
75,500 75,550 15,305 11,729 15,643 14,056
75,550 75,600 15,318 11,741 15,657 14,069
75,600 75,650 15,330 11,754 15,671 14,081
75,650 75,700 15,343 11,766 15,685 14,094
75,700 75,750 15,355 11,779 15,699 14,106
75,750 75,800 15,368 11,791 15,713 14,119
75,800 75,850 15,380 11,804 15,727 14,131
75,850 75,900 15,393 11,816 15,741 14,144
75,900 75,950 15,405 11,829 15,755 14,156
75,950 76,000 15,418 11,841 15,769 14,169
76,000
76,000 76,050 15,430 11,854 15,783 14,181
76,050 76,100 15,443 11,866 15,797 14,194
76,100 76,150 15,455 11,879 15,811 14,206
76,150 76,200 15,468 11,891 15,825 14,219
76,200 76,250 15,480 11,904 15,839 14,231
76,250 76,300 15,493 11,916 15,853 14,244
76,300 76,350 15,505 11,929 15,867 14,256
76,350 76,400 15,518 11,941 15,881 14,269
76,400 76,450 15,530 11,954 15,895 14,281
76,450 76,500 15,543 11,966 15,909 14,294
76,500 76,550 15,555 11,979 15,923 14,306
76,550 76,600 15,568 11,991 15,937 14,319
76,600 76,650 15,580 12,004 15,951 14,331
76,650 76,700 15,593 12,016 15,965 14,344
76,700 76,750 15,605 12,029 15,979 14,356
76,750 76,800 15,618 12,041 15,993 14,369
76,800 76,850 15,630 12,054 16,007 14,381
76,850 76,900 15,643 12,066 16,021 14,394
76,900 76,950 15,655 12,079 16,035 14,406
76,950 77,000 15,668 12,091 16,049 14,419
77,000
77,000 77,050 15,680 12,104 16,063 14,431
77,050 77,100 15,693 12,116 16,077 14,444
77,100 77,150 15,706 12,129 16,091 14,456
77,150 77,200 15,720 12,141 16,105 14,469
77,200 77,250 15,734 12,154 16,119 14,481
77,250 77,300 15,748 12,166 16,133 14,494
77,300 77,350 15,762 12,179 16,147 14,506
77,350 77,400 15,776 12,191 16,161 14,519
77,400 77,450 15,790 12,204 16,175 14,531
77,450 77,500 15,804 12,216 16,189 14,544
77,500 77,550 15,818 12,229 16,203 14,556
77,550 77,600 15,832 12,241 16,217 14,569
77,600 77,650 15,846 12,254 16,231 14,581
77,650 77,700 15,860 12,266 16,245 14,594
77,700 77,750 15,874 12,279 16,259 14,606
77,750 77,800 15,888 12,291 16,273 14,619
77,800 77,850 15,902 12,304 16,287 14,631
77,850 77,900 15,916 12,316 16,301 14,644
77,900 77,950 15,930 12,329 16,315 14,656
77,950 78,000 15,944 12,341 16,329 14,669
78,000
78,000 78,050 15,958 12,354 16,343 14,681
78,050 78,100 15,972 12,366 16,357 14,694
78,100 78,150 15,986 12,379 16,371 14,706
78,150 78,200 16,000 12,391 16,385 14,719
78,200 78,250 16,014 12,404 16,399 14,731
78,250 78,300 16,028 12,416 16,413 14,744
78,300 78,350 16,042 12,429 16,427 14,756
78,350 78,400 16,056 12,441 16,441 14,769
78,400 78,450 16,070 12,454 16,455 14,781
78,450 78,500 16,084 12,466 16,469 14,794
78,500 78,550 16,098 12,479 16,483 14,806
78,550 78,600 16,112 12,491 16,497 14,819
78,600 78,650 16,126 12,504 16,511 14,831
78,650 78,700 16,140 12,516 16,525 14,844
78,700 78,750 16,154 12,529 16,539 14,856
78,750 78,800 16,168 12,541 16,553 14,869
78,800 78,850 16,182 12,554 16,567 14,881
78,850 78,900 16,196 12,566 16,581 14,894
78,900 78,950 16,210 12,579 16,595 14,906
78,950 79,000 16,224 12,591 16,609 14,919
79,000
79,000 79,050 16,238 12,604 16,623 14,931
79,050 79,100 16,252 12,616 16,637 14,944
79,100 79,150 16,266 12,629 16,651 14,956
79,150 79,200 16,280 12,641 16,665 14,969
79,200 79,250 16,294 12,654 16,679 14,981
79,250 79,300 16,308 12,666 16,693 14,994
79,300 79,350 16,322 12,679 16,707 15,006
79,350 79,400 16,336 12,691 16,721 15,019
79,400 79,450 16,350 12,704 16,735 15,031
79,450 79,500 16,364 12,716 16,749 15,044
79,500 79,550 16,378 12,729 16,763 15,056
79,550 79,600 16,392 12,741 16,777 15,069
79,600 79,650 16,406 12,754 16,791 15,081
79,650 79,700 16,420 12,766 16,805 15,094
79,700 79,750 16,434 12,779 16,819 15,106
79,750 79,800 16,448 12,791 16,833 15,119
79,800 79,850 16,462 12,804 16,847 15,131
79,850 79,900 16,476 12,816 16,861 15,144
79,900 79,950 16,490 12,829 16,875 15,156
79,950 80,000 16,504 12,841 16,889 15,169
80,000
80,000 80,050 16,518 12,854 16,903 15,181
80,050 80,100 16,532 12,866 16,917 15,194
80,100 80,150 16,546 12,879 16,931 15,206
80,150 80,200 16,560 12,891 16,945 15,219
80,200 80,250 16,574 12,904 16,959 15,231
80,250 80,300 16,588 12,916 16,973 15,244
80,300 80,350 16,602 12,929 16,987 15,256
80,350 80,400 16,616 12,941 17,001 15,269
80,400 80,450 16,630 12,954 17,015 15,281
80,450 80,500 16,644 12,966 17,029 15,294
80,500 80,550 16,658 12,979 17,043 15,306
80,550 80,600 16,672 12,991 17,057 15,319
80,600 80,650 16,686 13,004 17,071 15,331
80,650 80,700 16,700 13,016 17,085 15,344
80,700 80,750 16,714 13,029 17,099 15,356
80,750 80,800 16,728 13,041 17,113 15,369
80,800 80,850 16,742 13,054 17,127 15,381
80,850 80,900 16,756 13,066 17,141 15,394
80,900 80,950 16,770 13,079 17,155 15,406
80,950 81,000 16,784 13,091 17,169 15,419
81,000
81,000 81,050 16,798 13,104 17,183 15,431
81,050 81,100 16,812 13,116 17,197 15,444
81,100 81,150 16,826 13,129 17,211 15,456
81,150 81,200 16,840 13,141 17,225 15,469
81,200 81,250 16,854 13,154 17,239 15,481
81,250 81,300 16,868 13,166 17,253 15,494
81,300 81,350 16,882 13,179 17,267 15,506
81,350 81,400 16,896 13,191 17,281 15,519
81,400 81,450 16,910 13,204 17,295 15,531
81,450 81,500 16,924 13,216 17,309 15,544
81,500 81,550 16,938 13,229 17,323 15,556
81,550 81,600 16,952 13,241 17,337 15,569
81,600 81,650 16,966 13,254 17,351 15,581
81,650 81,700 16,980 13,266 17,365 15,594
81,700 81,750 16,994 13,279 17,379 15,606
81,750 81,800 17,008 13,291 17,393 15,619
81,800 81,850 17,022 13,304 17,407 15,631
81,850 81,900 17,036 13,316 17,421 15,644
81,900 81,950 17,050 13,329 17,435 15,656
81,950 82,000 17,064 13,341 17,449 15,669
82,000
82,000 82,050 17,078 13,354 17,463 15,681
82,050 82,100 17,092 13,366 17,477 15,694
82,100 82,150 17,106 13,379 17,491 15,706
82,150 82,200 17,120 13,391 17,505 15,719
82,200 82,250 17,134 13,404 17,519 15,731
82,250 82,300 17,148 13,416 17,533 15,744
82,300 82,350 17,162 13,429 17,547 15,756
82,350 82,400 17,176 13,441 17,561 15,769
82,400 82,450 17,190 13,454 17,575 15,781
82,450 82,500 17,204 13,466 17,589 15,794
82,500 82,550 17,218 13,479 17,603 15,806
82,550 82,600 17,232 13,491 17,617 15,819
82,600 82,650 17,246 13,504 17,631 15,831
82,650 82,700 17,260 13,516 17,645 15,844
82,700 82,750 17,274 13,529 17,659 15,856
82,750 82,800 17,288 13,541 17,673 15,869
82,800 82,850 17,302 13,554 17,687 15,881
82,850 82,900 17,316 13,566 17,701 15,894
82,900 82,950 17,330 13,579 17,715 15,906
82,950 83,000 17,344 13,591 17,729 15,919
83,000
83,000 83,050 17,358 13,604 17,743 15,931
83,050 83,100 17,372 13,616 17,757 15,944
83,100 83,150 17,386 13,629 17,771 15,956
83,150 83,200 17,400 13,641 17,785 15,969
83,200 83,250 17,414 13,654 17,799 15,981
83,250 83,300 17,428 13,666 17,813 15,994
83,300 83,350 17,442 13,679 17,827 16,006
83,350 83,400 17,456 13,691 17,841 16,019
83,400 83,450 17,470 13,704 17,855 16,031
83,450 83,500 17,484 13,716 17,869 16,044
83,500 83,550 17,498 13,729 17,883 16,056
83,550 83,600 17,512 13,741 17,897 16,069
83,600 83,650 17,526 13,754 17,911 16,081
83,650 83,700 17,540 13,766 17,925 16,094
83,700 83,750 17,554 13,779 17,939 16,106
83,750 83,800 17,568 13,791 17,953 16,119
83,800 83,850 17,582 13,804 17,967 16,131
83,850 83,900 17,596 13,816 17,981 16,144
83,900 83,950 17,610 13,829 17,995 16,156
83,950 84,000 17,624 13,841 18,009 16,169
84,000
84,000 84,050 17,638 13,854 18,023 16,181
84,050 84,100 17,652 13,866 18,037 16,194
84,100 84,150 17,666 13,879 18,051 16,206
84,150 84,200 17,680 13,891 18,065 16,219
84,200 84,250 17,694 13,904 18,079 16,231
84,250 84,300 17,708 13,916 18,093 16,244
84,300 84,350 17,722 13,929 18,107 16,256
84,350 84,400 17,736 13,941 18,121 16,269
84,400 84,450 17,750 13,954 18,135 16,281
84,450 84,500 17,764 13,966 18,149 16,294
84,500 84,550 17,778 13,979 18,163 16,306
84,550 84,600 17,792 13,991 18,177 16,319
84,600 84,650 17,806 14,004 18,191 16,331
84,650 84,700 17,820 14,016 18,205 16,344
84,700 84,750 17,834 14,029 18,219 16,356
84,750 84,800 17,848 14,041 18,233 16,369
84,800 84,850 17,862 14,054 18,247 16,381
84,850 84,900 17,876 14,066 18,261 16,394
84,900 84,950 17,890 14,079 18,275 16,406
84,950 85,000 17,904 14,091 18,289 16,419
85,000
85,000 85,050 17,918 14,104 18,303 16,431
85,050 85,100 17,932 14,116 18,317 16,444
85,100 85,150 17,946 14,129 18,331 16,456
85,150 85,200 17,960 14,141 18,345 16,469
85,200 85,250 17,974 14,154 18,359 16,481
85,250 85,300 17,988 14,166 18,373 16,494
85,300 85,350 18,002 14,179 18,387 16,506
85,350 85,400 18,016 14,191 18,401 16,519
85,400 85,450 18,030 14,204 18,415 16,531
85,450 85,500 18,044 14,216 18,429 16,544
85,500 85,550 18,058 14,229 18,443 16,556
85,550 85,600 18,072 14,241 18,457 16,569
85,600 85,650 18,086 14,254 18,471 16,581
85,650 85,700 18,100 14,266 18,485 16,594
85,700 85,750 18,114 14,279 18,499 16,606
85,750 85,800 18,128 14,291 18,513 16,619
85,800 85,850 18,142 14,304 18,527 16,631
85,850 85,900 18,156 14,316 18,541 16,644
85,900 85,950 18,170 14,329 18,555 16,656
85,950 86,000 18,184 14,341 18,569 16,669
86,000
86,000 86,050 18,198 14,354 18,583 16,681
86,050 86,100 18,212 14,366 18,597 16,694
86,100 86,150 18,226 14,379 18,611 16,706
86,150 86,200 18,240 14,391 18,625 16,719
86,200 86,250 18,254 14,404 18,639 16,731
86,250 86,300 18,268 14,416 18,653 16,744
86,300 86,350 18,282 14,429 18,667 16,756
86,350 86,400 18,296 14,441 18,681 16,769
86,400 86,450 18,310 14,454 18,695 16,781
86,450 86,500 18,324 14,466 18,709 16,794
86,500 86,550 18,338 14,479 18,723 16,806
86,550 86,600 18,352 14,491 18,737 16,819
86,600 86,650 18,366 14,504 18,751 16,831
86,650 86,700 18,380 14,516 18,765 16,844
86,700 86,750 18,394 14,529 18,779 16,856
86,750 86,800 18,408 14,541 18,793 16,869
86,800 86,850 18,422 14,554 18,807 16,881
86,850 86,900 18,436 14,566 18,821 16,894
86,900 86,950 18,450 14,579 18,835 16,906
86,950 87,000 18,464 14,591 18,849 16,919
87,000
87,000 87,050 18,478 14,604 18,863 16,931
87,050 87,100 18,492 14,616 18,877 16,944
87,100 87,150 18,506 14,629 18,891 16,956
87,150 87,200 18,520 14,641 18,905 16,969
87,200 87,250 18,534 14,654 18,919 16,981
87,250 87,300 18,548 14,666 18,933 16,994
87,300 87,350 18,562 14,679 18,947 17,006
87,350 87,400 18,576 14,691 18,961 17,019
87,400 87,450 18,590 14,704 18,975 17,031
87,450 87,500 18,604 14,716 18,989 17,044
87,500 87,550 18,618 14,729 19,003 17,056
87,550 87,600 18,632 14,741 19,017 17,069
87,600 87,650 18,646 14,754 19,031 17,081
87,650 87,700 18,660 14,766 19,045 17,094
87,700 87,750 18,674 14,779 19,059 17,106
87,750 87,800 18,688 14,791 19,073 17,119
87,800 87,850 18,702 14,804 19,087 17,131
87,850 87,900 18,716 14,816 19,101 17,144
87,900 87,950 18,730 14,829 19,115 17,156
87,950 88,000 18,744 14,841 19,129 17,169
88,000
88,000 88,050 18,758 14,854 19,143 17,181
88,050 88,100 18,772 14,866 19,157 17,194
88,100 88,150 18,786 14,879 19,171 17,206
88,150 88,200 18,800 14,891 19,185 17,219
88,200 88,250 18,814 14,904 19,199 17,231
88,250 88,300 18,828 14,916 19,213 17,244
88,300 88,350 18,842 14,929 19,227 17,256
88,350 88,400 18,856 14,941 19,241 17,269
88,400 88,450 18,870 14,954 19,255 17,281
88,450 88,500 18,884 14,966 19,269 17,294
88,500 88,550 18,898 14,979 19,283 17,306
88,550 88,600 18,912 14,991 19,297 17,319
88,600 88,650 18,926 15,004 19,311 17,331
88,650 88,700 18,940 15,016 19,325 17,344
88,700 88,750 18,954 15,029 19,339 17,356
88,750 88,800 18,968 15,041 19,353 17,369
88,800 88,850 18,982 15,054 19,367 17,381
88,850 88,900 18,996 15,066 19,381 17,394
88,900 88,950 19,010 15,079 19,395 17,406
88,950 89,000 19,024 15,091 19,409 17,419
89,000
89,000 89,050 19,038 15,104 19,423 17,431
89,050 89,100 19,052 15,116 19,437 17,444
89,100 89,150 19,066 15,129 19,451 17,456
89,150 89,200 19,080 15,141 19,465 17,469
89,200 89,250 19,094 15,154 19,479 17,481
89,250 89,300 19,108 15,166 19,493 17,494
89,300 89,350 19,122 15,179 19,507 17,506
89,350 89,400 19,136 15,191 19,521 17,519
89,400 89,450 19,150 15,204 19,535 17,531
89,450 89,500 19,164 15,216 19,549 17,544
89,500 89,550 19,178 15,229 19,563 17,556
89,550 89,600 19,192 15,241 19,577 17,569
89,600 89,650 19,206 15,254 19,591 17,581
89,650 89,700 19,220 15,266 19,605 17,594
89,700 89,750 19,234 15,279 19,619 17,606
89,750 89,800 19,248 15,291 19,633 17,619
89,800 89,850 19,262 15,304 19,647 17,631
89,850 89,900 19,276 15,316 19,661 17,644
89,900 89,950 19,290 15,329 19,675 17,656
89,950 90,000 19,304 15,341 19,689 17,669
90,000
90,000 90,050 19,318 15,354 19,703 17,681
90,050 90,100 19,332 15,366 19,717 17,694
90,100 90,150 19,346 15,379 19,731 17,706
90,150 90,200 19,360 15,391 19,745 17,719
90,200 90,250 19,374 15,404 19,759 17,731
90,250 90,300 19,388 15,416 19,773 17,744
90,300 90,350 19,402 15,429 19,787 17,756
90,350 90,400 19,416 15,441 19,801 17,769
90,400 90,450 19,430 15,454 19,815 17,781
90,450 90,500 19,444 15,466 19,829 17,794
90,500 90,550 19,458 15,479 19,843 17,806
90,550 90,600 19,472 15,491 19,857 17,819
90,600 90,650 19,486 15,504 19,871 17,831
90,650 90,700 19,500 15,516 19,885 17,844
90,700 90,750 19,514 15,529 19,899 17,856
90,750 90,800 19,528 15,541 19,913 17,869
90,800 90,850 19,542 15,554 19,927 17,881
90,850 90,900 19,556 15,566 19,941 17,894
90,900 90,950 19,570 15,579 19,955 17,906
90,950 91,000 19,584 15,591 19,969 17,919
91,000
91,000 91,050 19,598 15,604 19,983 17,931
91,050 91,100 19,612 15,616 19,997 17,944
91,100 91,150 19,626 15,629 20,011 17,956
91,150 91,200 19,640 15,641 20,025 17,969
91,200 91,250 19,654 15,654 20,039 17,981
91,250 91,300 19,668 15,666 20,053 17,994
91,300 91,350 19,682 15,679 20,067 18,006
91,350 91,400 19,696 15,691 20,081 18,019
91,400 91,450 19,710 15,704 20,095 18,031
91,450 91,500 19,724 15,716 20,109 18,044
91,500 91,550 19,738 15,729 20,123 18,056
91,550 91,600 19,752 15,741 20,137 18,069
91,600 91,650 19,766 15,754 20,151 18,081
91,650 91,700 19,780 15,766 20,165 18,094
91,700 91,750 19,794 15,779 20,179 18,106
91,750 91,800 19,808 15,791 20,193 18,119
91,800 91,850 19,822 15,804 20,207 18,131
91,850 91,900 19,836 15,816 20,221 18,144
91,900 91,950 19,850 15,829 20,235 18,156
91,950 92,000 19,864 15,841 20,249 18,169
92,000
92,000 92,050 19,878 15,854 20,263 18,181
92,050 92,100 19,892 15,866 20,277 18,194
92,100 92,150 19,906 15,879 20,291 18,206
92,150 92,200 19,920 15,891 20,305 18,219
92,200 92,250 19,934 15,904 20,319 18,231
92,250 92,300 19,948 15,916 20,333 18,244
92,300 92,350 19,962 15,929 20,347 18,256
92,350 92,400 19,976 15,941 20,361 18,269
92,400 92,450 19,990 15,954 20,375 18,281
92,450 92,500 20,004 15,966 20,389 18,294
92,500 92,550 20,018 15,979 20,403 18,306
92,550 92,600 20,032 15,991 20,417 18,319
92,600 92,650 20,046 16,004 20,431 18,331
92,650 92,700 20,060 16,016 20,445 18,344
92,700 92,750 20,074 16,029 20,459 18,356
92,750 92,800 20,088 16,041 20,473 18,369
92,800 92,850 20,102 16,054 20,487 18,381
92,850 92,900 20,116 16,066 20,501 18,394
92,900 92,950 20,130 16,079 20,515 18,406
92,950 93,000 20,144 16,091 20,529 18,419
93,000
93,000 93,050 20,158 16,104 20,543 18,431
93,050 93,100 20,172 16,116 20,557 18,444
93,100 93,150 20,186 16,129 20,571 18,456
93,150 93,200 20,200 16,141 20,585 18,469
93,200 93,250 20,214 16,154 20,599 18,481
93,250 93,300 20,228 16,166 20,613 18,494
93,300 93,350 20,242 16,179 20,627 18,506
93,350 93,400 20,256 16,191 20,641 18,519
93,400 93,450 20,270 16,204 20,655 18,531
93,450 93,500 20,284 16,216 20,669 18,544
93,500 93,550 20,298 16,229 20,683 18,556
93,550 93,600 20,312 16,241 20,697 18,569
93,600 93,650 20,326 16,254 20,711 18,581
93,650 93,700 20,340 16,266 20,725 18,594
93,700 93,750 20,354 16,279 20,739 18,606
93,750 93,800 20,368 16,291 20,753 18,619
93,800 93,850 20,382 16,304 20,767 18,631
93,850 93,900 20,396 16,316 20,781 18,644
93,900 93,950 20,410 16,329 20,795 18,656
93,950 94,000 20,424 16,341 20,809 18,669
94,000
94,000 94,050 20,438 16,354 20,823 18,681
94,050 94,100 20,452 16,366 20,837 18,694
94,100 94,150 20,466 16,379 20,851 18,706
94,150 94,200 20,480 16,391 20,865 18,719
94,200 94,250 20,494 16,404 20,879 18,731
94,250 94,300 20,508 16,416 20,893 18,744
94,300 94,350 20,522 16,429 20,907 18,756
94,350 94,400 20,536 16,441 20,921 18,769
94,400 94,450 20,550 16,454 20,935 18,781
94,450 94,500 20,564 16,466 20,949 18,794
94,500 94,550 20,578 16,479 20,963 18,806
94,550 94,600 20,592 16,491 20,977 18,819
94,600 94,650 20,606 16,504 20,991 18,831
94,650 94,700 20,620 16,516 21,005 18,844
94,700 94,750 20,634 16,529 21,019 18,856
94,750 94,800 20,648 16,541 21,033 18,869
94,800 94,850 20,662 16,554 21,047 18,881
94,850 94,900 20,676 16,566 21,061 18,894
94,900 94,950 20,690 16,579 21,075 18,906
94,950 95,000 20,704 16,591 21,089 18,919
95,000
95,000 95,050 20,718 16,604 21,103 18,931
95,050 95,100 20,732 16,616 21,117 18,944
95,100 95,150 20,746 16,629 21,131 18,956
95,150 95,200 20,760 16,641 21,145 18,969
95,200 95,250 20,774 16,654 21,159 18,981
95,250 95,300 20,788 16,666 21,173 18,994
95,300 95,350 20,802 16,679 21,187 19,006
95,350 95,400 20,816 16,691 21,201 19,019
95,400 95,450 20,830 16,704 21,215 19,031
95,450 95,500 20,844 16,716 21,229 19,044
95,500 95,550 20,858 16,729 21,243 19,056
95,550 95,600 20,872 16,741 21,257 19,069
95,600 95,650 20,886 16,754 21,271 19,081
95,650 95,700 20,900 16,766 21,285 19,094
95,700 95,750 20,914 16,779 21,299 19,106
95,750 95,800 20,928 16,791 21,313 19,119
95,800 95,850 20,942 16,804 21,327 19,131
95,850 95,900 20,956 16,816 21,341 19,144
95,900 95,950 20,970 16,829 21,355 19,156
95,950 96,000 20,984 16,841 21,369 19,169
96,000
96,000 96,050 20,998 16,854 21,383 19,181
96,050 96,100 21,012 16,866 21,397 19,194
96,100 96,150 21,026 16,879 21,411 19,206
96,150 96,200 21,040 16,891 21,425 19,219
96,200 96,250 21,054 16,904 21,439 19,231
96,250 96,300 21,068 16,916 21,453 19,244
96,300 96,350 21,082 16,929 21,467 19,256
96,350 96,400 21,096 16,941 21,481 19,269
96,400 96,450 21,110 16,954 21,495 19,281
96,450 96,500 21,124 16,966 21,509 19,294
96,500 96,550 21,138 16,979 21,523 19,306
96,550 96,600 21,152 16,991 21,537 19,319
96,600 96,650 21,166 17,004 21,551 19,331
96,650 96,700 21,180 17,016 21,565 19,344
96,700 96,750 21,194 17,029 21,579 19,356
96,750 96,800 21,208 17,041 21,593 19,369
96,800 96,850 21,222 17,054 21,607 19,381
96,850 96,900 21,236 17,066 21,621 19,394
96,900 96,950 21,250 17,079 21,635 19,406
96,950 97,000 21,264 17,091 21,649 19,419
97,000
97,000 97,050 21,278 17,104 21,663 19,431
97,050 97,100 21,292 17,116 21,677 19,444
97,100 97,150 21,306 17,129 21,691 19,456
97,150 97,200 21,320 17,141 21,705 19,469
97,200 97,250 21,334 17,154 21,719 19,481
97,250 97,300 21,348 17,166 21,733 19,494
97,300 97,350 21,362 17,179 21,747 19,506
97,350 97,400 21,376 17,191 21,761 19,519
97,400 97,450 21,390 17,204 21,775 19,531
97,450 97,500 21,404 17,216 21,789 19,544
97,500 97,550 21,418 17,229 21,803 19,556
97,550 97,600 21,432 17,241 21,817 19,569
97,600 97,650 21,446 17,254 21,831 19,581
97,650 97,700 21,460 17,266 21,845 19,594
97,700 97,750 21,474 17,279 21,859 19,606
97,750 97,800 21,488 17,291 21,873 19,619
97,800 97,850 21,502 17,304 21,887 19,631
97,850 97,900 21,516 17,316 21,901 19,644
97,900 97,950 21,530 17,329 21,915 19,656
97,950 98,000 21,544 17,341 21,932 19,669
98,000
98,000 98,050 21,558 17,354 21,948 19,681
98,050 98,100 21,572 17,366 21,965 19,694
98,100 98,150 21,586 17,379 21,981 19,706
98,150 98,200 21,600 17,391 21,998 19,719
98,200 98,250 21,614 17,404 22,014 19,731
98,250 98,300 21,628 17,416 22,031 19,744
98,300 98,350 21,642 17,429 22,047 19,756
98,350 98,400 21,656 17,441 22,064 19,769
98,400 98,450 21,670 17,454 22,080 19,781
98,450 98,500 21,684 17,466 22,097 19,794
98,500 98,550 21,698 17,479 22,113 19,806
98,550 98,600 21,712 17,491 22,130 19,819
98,600 98,650 21,726 17,504 22,146 19,831
98,650 98,700 21,740 17,516 22,163 19,844
98,700 98,750 21,754 17,529 22,179 19,856
98,750 98,800 21,768 17,541 22,196 19,869
98,800 98,850 21,782 17,554 22,212 19,881
98,850 98,900 21,796 17,566 22,229 19,894
98,900 98,950 21,810 17,579 22,245 19,906
98,950 99,000 21,824 17,591 22,262 19,919
99,000
99,000 99,050 21,838 17,604 22,278 19,931
99,050 99,100 21,852 17,616 22,295 19,944
99,100 99,150 21,866 17,629 22,311 19,956
99,150 99,200 21,880 17,641 22,328 19,969
99,200 99,250 21,894 17,654 22,344 19,981
99,250 99,300 21,908 17,666 22,361 19,994
99,300 99,350 21,922 17,679 22,377 20,006
99,350 99,400 21,936 17,691 22,394 20,019
99,400 99,450 21,950 17,704 22,410 20,031
99,450 99,500 21,964 17,716 22,427 20,044
99,500 99,550 21,978 17,729 22,443 20,056
99,550 99,600 21,992 17,741 22,460 20,069
99,600 99,650 22,006 17,754 22,476 20,081
99,650 99,700 22,020 17,766 22,493 20,094
99,700 99,750 22,034 17,779 22,509 20,106
99,750 99,800 22,048 17,791 22,526 20,119
99,800 99,850 22,062 17,804 22,542 20,131
99,850 99,900 22,076 17,816 22,559 20,144
99,900 99,950 22,090 17,829 22,575 20,156
99,950 100,000 22,104 17,841 22,592 20,169
----------------------------------------------------
$100,000
or over—
use the Tax
Computation
Worksheet
on page 75
* This column must also be used by a qualifying
widow(er).
====================================================
Caution: See the instructions for line 44 that begin on page 33 to see if you must use the worksheet below to figure your tax.
Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the form or worksheet that you are completing.
Section A — Use if your filing status is Single. Complete the row below that applies to you.
---------------------------------------------------------------------
(a)
Taxable Enter
income. the amount (b) (c) (d)
If line from line Multiplication Multiply Subtraction
43 is— 43 amount (a) by (b) amount
---------------------------------------------------------------------
At least
$100,000
but not over
$160,850 $ x 28% (.28) $ $ 5,889.25
---------------------------------------------------------------------
Over
$160,850
but not over
$349,700 $ x 33% (.33) $ $ 13,931.75
---------------------------------------------------------------------
Over
$349,700 $ x 35% (.35) $ $ 20,925.75
---------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------------
Taxable Tax.
income. Subtract (d) from (c).
If line Enter the result here and
43 is— on Form 1040, line 44
---------------------------------------------------------------------
At least
$100,000
but not over
$160,850 $
---------------------------------------------------------------------
Over $160,850
but not over
$349,700 $
---------------------------------------------------------------------
Over $349,700 $
---------------------------------------------------------------------
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies to you.
---------------------------------------------------------------------
(a)
Taxable Enter
income. the amount (b) (c) (d)
If line from line Multiplication Multiply Subtraction
43 is— 43 amount (a) by (b) amount
---------------------------------------------------------------------
At least
$100,000
but not over
$128,500 $ x 25% (.25) $ $ 7,152.50
---------------------------------------------------------------------
Over
$128,500
but not over
$195,850 $ x 28% (.28) $ $ 11,007.50
---------------------------------------------------------------------
Over
$195,850
but not over
$349,700 $ x 33% (.33) $ $ 20,800.00
---------------------------------------------------------------------
Over $349,700 $ x 35% (.35) $ $ 27,794.00
---------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------------
Taxable Tax.
income. Subtract (d) from (c).
If line Enter the result here and
43 is— on Form 1040, line 44
---------------------------------------------------------------------
At least
$100,000
but not over
$128,500 $
---------------------------------------------------------------------
Over $128,500
but not over
$195,850 $
---------------------------------------------------------------------
Over $195,850
but not over
$349,700 $
---------------------------------------------------------------------
Over $349,700 $
---------------------------------------------------------------------
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
---------------------------------------------------------------------
(a)
Taxable Enter
income. the amount (b) (c) (d)
If line from line Multiplication Multiply Subtraction
43 is— 43 amount (a) by (b) amount
---------------------------------------------------------------------
At least
$100,000
but not over
$174,850 $ x 33% (.33) $ $ 10,400.00
---------------------------------------------------------------------
Over $174,850 $ x 35% (.35) $ $ 13,897.00
---------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------------
Taxable Tax.
income. Subtract (d) from (c).
If line Enter the result here and
43 is— on Form 1040, line 44
---------------------------------------------------------------------
At least
$100,000
but not over
$174,850 $
---------------------------------------------------------------------
Over $174,850 $
---------------------------------------------------------------------
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
---------------------------------------------------------------------
(a)
Taxable Enter
income. the amount (b) (c) (d)
If line from line Multiplication Multiply Subtraction
43 is— 43 amount (a) by (b) amount
---------------------------------------------------------------------
At least
$100,000
but not over
$110,100 $ x 25% (.25) $ $ 4,825.00
---------------------------------------------------------------------
Over $110,100
but not over
$178,350 $ x 28% (.28) $ $ 8,128.00
---------------------------------------------------------------------
Over $178,350
but not over
$349,700 $ x 33% (.33) $ $ 17,045.50
---------------------------------------------------------------------
Over $349,700 $ x 35% (.35) $ $ 24,039.50
---------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------------
Taxable Tax.
income. Subtract (d) from (c).
If line Enter the result here and
43 is— on Form 1040, line 44
---------------------------------------------------------------------
At least
$100,000
but not over
$110,100 $
---------------------------------------------------------------------
Over $110,100
but not over
$178,350 $
---------------------------------------------------------------------
Over $178,350
but not over
$349,700 $
---------------------------------------------------------------------
Over $349,700 $
---------------------------------------------------------------------
Mistakes can delay your refund or result in notices being sent to you.
See the instructions for line 76 that begin on page 60 for details.
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.
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 generally 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 or you can call the Innocent Spouse office toll-free at 1-866-897-4270.
If the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2008 pay. For details on how to complete Form W-4, see Pub. 919. If you have pension or annuity income, use Form W-4P. If you receive certain government payments (such as unemployment compensation or social security benefits) you can have tax withheld from those payments by giving the payer Form W-4V.
In general, you do not have to make estimated tax payments if you expect that your 2008 Form 1040 will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2008 is $1,000 or more, see Form 1040-ES. It has a worksheet you can use to see if you have to make estimated tax payments. For more details, see Pub. 505.
If not, certain deductions and credits may be reduced or disallowed, your refund may be delayed, and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the Social Security Administration at 1-800-772-1213.
Identity theft occurs when someone uses your personal information such as your name, social security number (SSN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.
To reduce your risk:
Call the IRS at 1-800-829-1040 if you think your identity has been used inappropriately for tax purposes.
Victims of identity theft who are experiencing economic harm or a systemic problem, or are 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 the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is the act of sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.
The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.
If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at spam@uce.gov or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338).
Visit the IRS website at www.irs.gov to learn more about identity theft and how to reduce your risk.
If you wish to do so, make a check payable to "Bureau of the Public Debt." You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. Do not add your gift to any tax you may owe. See page 60 for details on how to pay any tax you owe.
Tip: You may be able to deduct this gift on your 2008 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. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see Pub. 552.
File Form 1040X to change a return you already filed. Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040X if you live in a Presidentially declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.
If you need a copy of your tax return, use Form 4506. There is a $39 fee (subject to change) 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 81 for the number.
If a taxpayer died before filing a return for 2007, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter "Deceased," the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return.
If your spouse died in 2007 and you did not remarry in 2007, or if your spouse died in 2008 before filing a return for 2007, you can file a joint return. A joint return should show your spouse's 2007 income before death and your income for all of 2007. 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.
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 79) or see Pub. 559.
The integrity of our tax system and well-being of our country depend, to a large degree, on the timely filing and payment of taxes by each individual, family, and business in this country. Those choosing not to file and pay their fair share increase the burden on the rest of us to support our schools, maintain and repair roadways, and the many other ways our tax dollars help to make life easier for all citizens.
Some people don't know they should file a tax return; some don't file because they expect a refund; and some don't file because they owe taxes. Encourage your family, neighbors, friends, and coworkers to do their fair share by filing their federal tax returns and paying any tax due on time.
If you or someone you know needs to file past due tax returns, use TeleTax topic 153 (see page 79) or visit www.irs.gov and click on "Individuals" for help in filing those returns.
You should get an answer in about 30 days. For the mailing address, call us at 1-800-829-1040 (deaf customers with access to TTY/TDD equipment may call 1-800-829-4059). Do not send questions with your return.
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 in preparing your return is available nationwide from IRS-sponsored volunteers. These volunteers are trained and certified to prepare federal income tax returns by passing an IRS test. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers. The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax return preparation. VITA/TCE tax preparation sites must adhere to strict quality standards necessary to prepare accurate returns. Free electronic filing is offered by IRS authorized e-file providers at many of the VITA/TCE locations nationwide. Volunteers will help you with claiming the credits and deductions you may be entitled to. If you are a member of the military, you can also get assistance on military tax benefits, such as combat zone tax 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 at 1-800-829-1040. 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 proof of identity and social security numbers (or individual taxpayer identification numbers) for your spouse, your dependents, and yourself. Also take a copy of your 2006 tax return (if available), all your Forms W-2, 1099, and 1098 for 2007, and any other information about your 2007 income and expenses.
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."
If you subscribe to an online service, ask about online filing or tax information.
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.
You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due.
If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040, page 2. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 76.
We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will also charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).
Late filing. If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, attach it to your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $100 or the amount of any tax you owe, whichever is smaller.
Late payment of tax. If you pay your taxes late, the penalty is usually 1/2 of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments.
Frivolous return. In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that 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. For a list of positions identified as frivolous, see Notice 2007-30, 2007-14 I.R.B. 883, available at www.irs.gov/irb/2007-14_IRB/ar20.html.
Other. Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. See Pub. 17 for details on some of these penalties.
You can check on the status of your 2007 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 2007 tax return available because you will need to know the filing status and the exact whole-dollar amount of your refund. Then, do one of the following.
Tip: Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.
Do not send in a copy of your return unless asked to do so.
To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions).
Recorded tax information is available 24 hours a day, 7 days a week. Select the number of the topic you want to hear. Then, call 1-800-829-4477. Have paper and pencil handy to take notes.
TeleTax topics are also available through the IRS website at www.irs.gov.
All topics are available in Spanish.
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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 Refund information
153 What to do if you haven't filed your tax return
154 Forms 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
160 Form 1099-A (Acquisition or Abandonment of Secured Property)
and Form 1099-C (Cancellation of Debt)
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
General Information
301 When, where, and how to file
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
352 Which form—1040, 1040A, or 1040EZ?
356 Decedents
Types of Income
401 Wages and salaries
403 Interest received
404 Dividends
407 Business income
409 Capital gains and losses
410 Pensions and annuities
411 Pensions—The general rule and the simplified method
412 Lump-sum distributions
413 Rollovers from retirement plans
414 Rental income and expenses
415 Renting residential and vacation property
416 Farming and fishing income
417 Earnings for clergy
418 Unemployment compensation
419 Gambling income and expenses
420 Bartering income
421 Scholarship and fellowship grants
423 Social security and equivalent railroad retirement benefits
424 401(k) plans
425 Passive activities—Losses and credits
427 Stock options
429 Traders in securities (information for Form 1040 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
457 Tuition and fees deduction
458 Educator expense deduction
Itemized Deductions
501 Should I itemize?
502 Medical and dental expenses
503 Deductible taxes
504 Home mortgage points
505 Interest expense
506 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
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 Forms 941 and 944—Deposit requirements
758 Form 941—Employer's Quarterly Federal Tax Return and
Form 944—Employer's Annual Federal Tax Return
761 Tips—Withholding and reporting
762 Independent contractor vs. employee
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
856 Foreign tax credit
857 Individual taxpayer identification number (ITIN)—Form W-7
858 Alien tax clearance
Tax Information for Residents
of Puerto Rico (in Spanish
only)
901 Is a person with income from Puerto Rican sources required to
file a U.S. 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 tax in Puerto Rico
904 Tax assistance for residents of Puerto Rico
Topic numbers are effective
January 1, 2008.
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If you cannot find the answer to your question in these instructions or online, please call us for assistance. See Making the Call below. 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 2007 refund, see Refund Information on page 79.
IRS representatives care about the quality of the service provided to you, our customer. You can help us provide accurate, complete answers to your questions by having the following information available.
To maintain your account security, you may be asked for the following information, which you should also have available.
If you are asking for an installment agreement to pay your tax, you will be asked for the highest amount you can pay each month and the date on which you can pay it.
Evaluation of services provided. The IRS uses several methods to evaluate our telephone service. One method is to record telephone calls for quality purposes only. A random sample of recorded calls is selected for review through the quality assurance process. Other methods include listening to live calls in progress and random selection of customers for participation in a customer satisfaction survey.
Call 1-800-829-1040 (deaf customers with access to TTY/TDD equipment may call 1-800-829-4059). Our menu allows you to speak your responses or use your keypad to select a menu option. After receiving your menu selection, the system will direct your call to the appropriate assistance.
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.
Tip: If you live outside the United States, see Pub. 54 to find out how to get help and tax products.
You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov.
Online services and help. Go to www.irs.gov to:
View and download products. Click on "More Forms and Publications" or go to www.irs.gov/formspubs.
Online ordering of products. To order tax products delivered by mail, go to www.irs.gov/formspubs.
Tax forms and publications. Call 1-800-TAX-FORM (1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10 working days.
Tax help and questions. Call 1-800-829-1040.
Hearing Impaired TTY/TDD. Call 1-800-829-4059.
TeleTax information — 24 hour tax information. Call 1-800-829-4477. See pages 79 and 80 for topic numbers and details.
Refund hotline. Call 1-800-829-1954.
You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Also, some grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have reproducible tax products available to photocopy or print from a CD.
You can order forms, instructions, and publications by completing the order blank on page 85. You should receive your order within 10 days after we receive your request.
Buy IRS Publication 1796 (IRS Tax Products CD) for $35. Price is subject to change. There may be a handling fee. The CD includes current-year and prior-year forms, instructions, and publications; Internal Revenue Bulletins; and toll-free and email technical support. As a bonus, you will get the IRS Tax Products DVD. The CD is released twice during the year. The first release will ship the beginning of January 2008 and the final release (including the bonus DVD) will ship the beginning of March 2008. The CD does not support electronic filing.
Internet. Buy the CD from:
Telephone. Buy the CD from:
Other ways to get help. See page 77 for information.
The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.
This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.
Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires that you provide your social security number or individual taxpayer identification number on what you file. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. 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 provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged.
Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, 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 try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.
If you have suggestions for making these forms simpler, we would be happy to hear from you. You can 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-6526, Washington, DC 20224. Do not send your return to this address. Instead, see the back cover.
The table below shows burden estimates by form type and type of taxpayer. Time burden is further broken out by taxpayer activity. The largest component of time burden for all taxpayers is recordkeeping, as opposed to form completion and submission. In addition, the time burden associated with form completion and submission activities is closely tied to preparation method (self-prepared without software, self-prepared with software, and prepared by paid preparer).
Time spent and out-of-pocket costs are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples of out-of-pocket costs include tax return preparation and submission fees, postage, tax preparation software costs, photocopying costs, and phone calls (if not toll-free).
Both time and cost burdens are national averages and do not necessarily reflect a "typical" case. For instance, the average time burden for all taxpayers filing a 1040, 1040A, or 1040EZ was 26.4 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 34 hours, and taxpayers filing Form 1040A and Form 1040EZ averaged about 10 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 24, 2007, from tax returns filed for 2006. 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 data becomes available. The estimates do not include burden associated with post-filing activities. However, operational IRS data indicates that electronically prepared and e-filed returns have fewer errors, implying a lower overall post-filing burden.
If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms on page 83.
The average time and costs required to complete and file Form 1040, Form 1040A, Form 1040EZ, their schedules, and accompanying forms will vary depending on individual circumstances. The estimated averages are:
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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 26.4 15.0 4.7 3.3
Major forms filed
1040 69 33.5 19.8 5.9 3.7
1040A & 1040EZ 31 10.4 4.2 1.8 2.5
Type of taxpayer
Nonbusiness* 71 14.1 5.6 3.3 3.0
Business* 29 56.9 38.4 8.0 4.2
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[Table Continued]
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Average Time Burden (Hours)
---------------------------------
Average
Major Form Filed or Form All Cost
Type of Taxpayer Submission Other (Dollars)
--------------------------------------------------------------------
All taxpayers 0.6 2.8 $207
Major forms filed
1040 0.6 3.4 267
1040A & 1040EZ 0.5 1.4 72
Type of taxpayer
Nonbusiness* 0.5 1.6 114
Business* 0.7 5.7 440
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* You are a "business" filer if you file one or more of the following
with Form 1040: Schedule C, C-EZ, E, or F 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.
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The most frequently ordered forms and publications are listed on the order blank below. You will receive two copies of each form, one copy of the instructions, and one copy of each publication you order. To help reduce waste, please order only the items you need to prepare your return.
Tip: For faster ways of getting the items you need, go to www.irs.gov/formspubs.
Circle the items you need on the order blank below. Use the blank spaces to order items not listed. If you need more space, attach a separate sheet of paper.
Print or type your name and address accurately in the space provided below to ensure delivery of your order. Enclose the order blank in an envelope and mail it to the IRS address shown on this page. You should receive your order within 10 days after receipt of your request.
Do not send your tax return to the address shown on this page. Instead, see the back cover.
Mail Your Order Blank To:
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
[The following graphic has not been reproduced:
Order Blank]
[The following graphic has not been reproduced:
Pie Chart]
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2006.
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 the surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted.
In fiscal year 2006 (which began on October 1, 2005, and ended on September 30, 2006), federal income was $2.407 trillion and outlays were $2.655 trillion, leaving a deficit of $0.248 trillion.
Footnotes for Certain Federal Outlays
Note. The percentages on this page exclude undistributed offsetting receipts, which were $68 billion in fiscal year 2006. 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.
Caution: The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Do not use them to figure your tax. Instead, see the instructions for line 44 that begin on page 33.
Schedule X—If your filing status is Single
--------------------------------------------------------
If your taxable The tax is:
income is: of the
But not amount
Over— over— over—
--------------------------------------------------------
$0 $7,825 ________ 10% $0
7,825 31,850 $782.50 + 15% 7,825
31,850 77,100 4,386.25 + 25% 31,850
77,100 160,850 15,698.75 + 28% 77,100
160,850 349,700 39,148.75 + 33% 160,850
349,700 _______ 101,469.25 + 35% 349,700
--------------------------------------------------------
Schedule Y-1—If your filing status is Married filing jointly or Qualifying widow(er)
--------------------------------------------------------
If your taxable The tax is:
income is: of the
But not amount
Over— over— over—
--------------------------------------------------------
$0 $15,650 _________ 10% $0
15,650 63,700 $1,565.00 + 15% 15,650
63,700 128,500 8,772.50 + 25% 63,700
128,500 195,850 24,972.50 + 28% 128,500
195,850 349,700 43,830.50 + 33% 195,850
349,700 _______ 94,601.00 + 35% 349,700
--------------------------------------------------------
Schedule Y-2—If your filing status is Married filing separately
--------------------------------------------------------
If your taxable The tax is:
income is: of the
But not amount
Over— over— over—
--------------------------------------------------------
$0 $7,825 ________ 10% $0
7,825 31,850 $782.50 + 15% 7,825
31,850 64,250 4,386.25 + 25% 31,850
64,250 97,925 12,486.25 + 28% 64,250
97,925 174,850 21,915.25 + 33% 97,925
174,850 _______ 47,300.50 + 35% 174,850
--------------------------------------------------------
Schedule Z—If your filing status is Head of household
--------------------------------------------------------
If your taxable The tax is:
income is: of the
But not amount
Over— over— over—
--------------------------------------------------------
$0 $11,200 _________ 10% $0
11,200 42,650 $1,120.00 + 15% 11,200
42,650 110,100 5,837.50 + 25% 42,650
110,100 178,350 22,700.00 + 28% 110,100
178,350 349,700 41,810.00 + 33% 178,350
349,700 _______ 98,355.50 + 35% 349,700
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Where Do You File?
If an envelope 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 address shown below that applies to you. If you want to use a private delivery service, see page 9.
Tip: Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over 1/4" thick). Also, include your complete return address.
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THEN use this address if you:
-------------------------------------------
Are not enclosing Are enclosing
a check or a check or
IF you live in... money order... money order...
--------------------------------------------------------------------
Alabama, Delaware, Department of the Department of the
Florida, Georgia, Treasury Internal Treasury Internal
North Carolina, Revenue Service Revenue Service
Rhode Island, Center Atlanta, Center Atlanta,
South Carolina, GA 39901-0002 GA 39901-0102
Virginia
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District of Columbia, Department of the Department of the
Maine, Maryland, Treasury Internal Treasury Internal
Massachusetts, Revenue Service Revenue Service
New Hampshire, Center Andover, Center Andover,
New York, Vermont MA 05501-0002 MA 05501-0102
--------------------------------------------------------------------
Arkansas, Connecticut, Department of the Department of the
Illinois, Indiana, Treasury Internal Treasury Internal
Michigan, Missouri, Revenue Service Revenue Service
New Jersey, Ohio, Center Kansas City, Center Kansas City,
Pennsylvania, MO 64999-0002 MO 64999-0102
West Virginia
--------------------------------------------------------------------
Kentucky, Louisiana, Department of the Department of the
Mississippi, Treasury Internal Treasury Internal
Tennessee, Texas, Revenue Service Revenue Service
APO, FPO Center Austin, Center Austin,
TX 73301-0002 TX 73301-0102
--------------------------------------------------------------------
Alaska, Arizona, Department of the Department of the
California, Colorado, Treasury Internal Treasury Internal
Hawaii, Idaho, Iowa, Revenue Service Revenue Service
Kansas, Minnesota, Center Fresno, Center Fresno,
Montana, Nebraska, CA 93888-0002 CA 93888-0102
Nevada, New Mexico,
North Dakota,
Oklahoma, Oregon,
South Dakota, Utah,
Washington,
Wisconsin, Wyoming
--------------------------------------------------------------------
American Samoa, Department of the Department of the
nonpermanent residents Treasury Internal Treasury Internal
of Guam or the Virgin Revenue Service Revenue Service
Islands*, Puerto Rico Center Austin, Center Austin,
(or if excluding TX 73301-0215 USA TX 73301-0215 USA
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
--------------------------------------------------------------------
* Permanent residents of Guam should use: Department of Revenue and
Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921;
permanent residents of the Virgin Islands should use: V.I. Bureau
of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St.
Thomas, VI 00802.
=====================================================================
What's Inside? (see Index for page numbers)
Instructions for Form 1040
Table of contents
IRS e-file and free file options
Index (inside back cover)
When to file
What's new
How to comment on forms
How to avoid common mistakes
Help with unresolved tax issues
Free tax help
How to get forms and publications
Tax table
How to make a gift to reduce
debt held by the public