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.
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!
IRS e-file
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.
You may be able to take the EIC if you earned less than $12,590 ($14,590 if married filing jointly). See the instructions for lines 8a and 8b that begin on page 10.
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.
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.
You may be able to take the EIC if you earned less than $12,880 ($15,880 if married filing jointly).
The election to include nontaxable combat pay in earned income for the EIC is 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.
Were you (or your spouse if filing a joint return) age 65 or older at the end of 2007? If you were born on January 1, 1943, you are considered to be age 65 at the end of 2007.
[] Yes. Use Pub. 501, Exemptions, Standard Deduction, and
Filing Information, to find out if you must file a return.
If you do, you must use Form 1040A or 1040.
[] No. Use Chart A, B, or C on page 7 to see if you must file a
return.
Tip: Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for the earned income credit.
Chart A—For Most People
----------------------------------------------------------------------
IF your filing status is... THEN file a return if your gross
income* was at least...
----------------------------------------------------------------------
Single $ 8,750
----------------------------------------------------------------------
Married filing jointly** $17,500
----------------------------------------------------------------------
* Gross incomemeans all income you received in the form of money,
goods, property, and services that is not exempt from tax, including
any income from sources outside the United States (even if you can
exclude part or all of it).
** If you did not live with your spouse at the end of 2007 (or on the
date your spouse died) and your gross income was at least $3,400, you
must file a return.
======================================================================
Chart B—For Children and Other Dependents
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income includes wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
Tip: To find out if your parent (or someone else) can claim you as a dependent, see Pub. 501.
You must file a return if any of the following apply.
Chart C—Other Situations When You Must File
You must file a return using Form 1040A or 1040 if any of the following apply for 2007.
You must file a return using Form 1040 if any of the following apply for 2007.
IRS e-file:Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit www.irs.gov for details.
Exception for children under age 18. If you are planning to file a tax return for your child who was under age 18 at the end of 2007 and certain other conditions apply, you can elect to include your child's income on your return. But you must use Form 1040 and Form 8814 to do so. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see page 30) 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 non-resident aliens and dual-status aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law, including tax treaty benefits, and special rules for students and scholars.
File Form 1040EZ by April 15, 2008. If you file after this date, you may have to pay interest and penalties. See below.
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.
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.
However, even if you get an extension, the tax you owe is still due April 15, 2008. If you make a payment with your extension request, see the instructions for line 9 on page 15.
The IRS can charge you interest and penalties on the amount you owe.
If you file late, the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, attach it to your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. We will charge you interest on the penalty from the due date of the return (including extensions). If your return is more than 60 days late, the minimum penalty will be $100 or the amount of any tax you owe, whichever is smaller.
If you pay your taxes late, the penalty is usually 1/2 of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return.
Yes. Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. We will charge you interest on these penalties from the due date of the return (including extensions). Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. See Pub. 17 for details.
In addition to any other penalties, the law imposes a penalty of $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.
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.
You can use Form 1040EZ if all of the following apply.
If you do not meet all of the requirements, you must use Form 1040A or 1040. Use TeleTax topic 352 (see page 30) to find out which form to use.
Even if you can use Form 1040EZ, it may benefit you to use Form 1040A or 1040 instead. For example, you can claim the head of household filing status (which usually results in a lower tax than single) only on Form 1040A or 1040. You can claim the retirement savings contributions credit (saver's credit) only on Form 1040A or 1040. Use TeleTax topic 610 (see page 30). Also, you can itemize deductions only on Form 1040. It would benefit you to itemize deductions if they total more than your standard deduction, which is $5,350 for most single people and $10,700 for most married people filing a joint return. Use TeleTax topic 501 (see page 30). But if someone can claim you (or your spouse if married) as a dependent, your standard deduction is the amount entered on line E of the worksheet on page 2 of Form 1040EZ.
Nonresident aliens. If you were a nonresident alien at any time in 2007, your filing status must be married filing jointly to use Form 1040EZ. If your filing status is not married filing jointly, you may have to use Form 1040NR or1040NR-EZ. Specific rules apply to determine if you were a nonresident or resident alien. See Pub. 519 for details, including the rules for students and scholars who are aliens.
You can use this filing status if any of the following was true on December 31, 2007.
You can use this filing status if any of the following apply.
For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife. A husband and wife filing jointly report their combined income and deduct their combined allowable expenses on one return. A husband and wife can file a joint return even if only one had income or if they did not live together all year. However, both persons must sign the return. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return.
Joint and several tax liability. If you file a joint return, both you and your spouse are generally responsible for the tax and any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. However, see Innocent spouse relief on page 27.
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 1040EZ, line 7.
----------------------------------------------------------------------
Item and Box in Which It
Form Should Appear Where To Report on Form 1040EZ
----------------------------------------------------------------------
W-2 Wages, tips, other Line 1
compensation (box 1)
Allocated tips (box 8) See page 9
Advance EIC payment } Must file Form 1040A or 1040
(box 9) }
Dependent care benefits }
(box 10)
Adoption benefits
(box 12, code T) Must file Form 1040
Employer contributions to Must file Form 1040 if
a health savings account required to file Form 8889
(box 12, code W) (see the instructions for
Form 8889)
Amount reported in box Must file Form 1040
12, code R to Z
----------------------------------------------------------------------
W-2G Gambling winnings (box 1) Must file Form 1040
----------------------------------------------------------------------
1098-E Student loan interest Must file Form 1040A or 1040
(box 1) to deduct
----------------------------------------------------------------------
1098-T Qualified tuition and Must file Form 1040A or 1040,
related expenses (box 1) but first see the
instructions on Form 1098-T
----------------------------------------------------------------------
1099-C Canceled debt (box 2) Must file Form 1040 if taxable
(see the instructions on
Form 1099-C)
----------------------------------------------------------------------
1099-DIV Dividends and Must file Form 1040A or 1040
distributions
----------------------------------------------------------------------
1099-G Unemployment Line 3. But if you repaid any
compensation (box 1) unemployment compensation in
2007, see the instructions
for line 3 on page 10
----------------------------------------------------------------------
1099-INT Interest income (box 1) Line 2
Interest on U.S. savings See the instructions for line
bonds and Treasury 2 beginning on page 9
obligations (box 3)
Early withdrawal penalty Must file Form 1040 to deduct
(box 2)
Foreign tax paid (box 6) Must file Form 1040 to deduct
or take a credit for the tax
Tax-exempt interest See the instructions for line
(box 8) 2 beginning on page 9
----------------------------------------------------------------------
1099-LTC Long-term care and Must file Form 1040 if
accelerated death required to file Form 8853
benefits (see the instructions for
Form 8853)
----------------------------------------------------------------------
1099-MISC Miscellaneous income Must file Form 1040
----------------------------------------------------------------------
1099-OID Original issue discount } See the instructions on
(box 1) } Form 1099-OID
Other periodic interest }
(box 2) }
Early withdrawal penalty Must file Form 1040 to deduct
(box 3)
----------------------------------------------------------------------
1099-Q Qualified education Must file Form 1040
program payments
----------------------------------------------------------------------
1099-R Distributions from Must file Form 1040A or 1040
pensions, annuities,
IRAs, etc.
1099-SA Distributions from HSAs Must file Form 1040
and MSAs*
----------------------------------------------------------------------
* This includes distributions from Archer and Medicare Advantage MSAs.
======================================================================
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.
Using your peel-off name and address label on the back of this booklet will speed the processing of your return. It also prevents common errors that can delay refunds or result in unnecessary notices. Put the label on your return after you have finished it. Cross out any incorrect information and print the correct information. Add any missing items, such as your apartment number.
If the address on your peel-off label is not your current address, cross out your old address and print your new address. If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.
If you changed your name because of marriage, divorce, etc., be sure to report the change to your local Social Security Administration office before you file your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See page 27 for details. If you received a peel-off label, cross out your former name and print your new name.
Print the information in the spaces provided.
Tip: If you filed a joint return for 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 P.O. box number only if your post office does not deliver mail to your home.
Print the information in the following order: City, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.
An incorrect or missing SSN can increase your tax or reduce your refund. To apply for an SSN, fill in Form SS-5 and return it, 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 27 for more details.
IRS individual taxpayer identification numbers (ITINs) for aliens. If you are a nonresident or resident alien and you do not have and are not eligible to get an SSN, you must apply for an ITIN. For details on how to do so, see Form W-7 and its instructions. It usually takes about 4-6 weeks to get an ITIN.
If you already have an ITIN, enter it wherever your SSN is requested on your tax return.
Caution: An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.
Nonresident alien spouse. If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN.
This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse may also have $3 go to the fund. If you check a box, your tax or refund will not change.
You can round off cents to whole dollars on your return. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.
Example. You received two Forms W-2, one showing wages of $5,009.55 and one showing wages of $8,760.73. On Form 1040EZ, line 1, you would enter $13,770 ($5,009.55 + $8,760.73 = $13,770.28).
If you received a refund, credit, or offset of state or local income taxes in 2007, you may receive a Form 1099-G.
For the year the tax was paid to the state or other taxing authority, did you file Form 1040EZ or 1040A?
[] Yes. None of your refund is taxable.
[] No. You may have to report part or all of the refund as
income on Form 1040 for 2007.
You should receive a Form SSA-1099 or Form RRB-1099. These forms will show the total social security and equivalent railroad retirement benefits paid to you in 2007 and the amount of any benefits you repaid in 2007. Use the worksheet on page 10 to see if any of your benefits are taxable. If they are, you must use Form 1040A or 1040. For more details, see Pub. 915.
Worksheet To See if Any of Your Social Security Benefits Are Taxable
Keep for Your Records
------------------------------------------------------------------
Before you begin: If you are filing a joint return, be sure to
include any amounts your spouse received when
entering amounts on lines 1, 3, and 4 below.
------------------------------------------------------------------
1. Enter the amount from box 5 of all
your Forms SSA-1099 and Forms
RRB-1099 1. _______
2. Is the amount on line 1 more than zero?
[] No. STOP None of your social security
benefits are taxable.
[] Yes. Enter one-half of line 1 2. _______
3. Enter your total wages, salaries, tips, etc.,
from Form(s) W-2. Also, include any taxable
unemployment compensation and Alaska Permanent
Fund dividends you received (see the instructions
for line 3 above) 3. _______
4. Enter your total interest income, including any
tax-exempt interest 4. _______
5. Add lines 2, 3, and 4 5. _______
6. If you are:
• Single, enter $25,000 }
• Married filing jointly, } 6. _______
enter $32,000 }
7. Is the amount on line 6 less than the amount on
line 5?
[] No. None of your social security benefits are
taxable this year. You can use Form
1040EZ. Do not list your benefits as
income.
[] Yes. STOP Some of your benefits are taxable
this year. You must use Form 1040A or
1040.
------------------------------------------------------------------
Enter the total of your wages, salaries, and tips. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown on their Form(s) W-2 in box 1. But the following types of income also must be included in the total on line 1.
Caution: You must use Form 1040A or 1040 if you received dependent care benefits for 2007. You must use Form 1040 if you received employer-provided adoption benefits for 2007.
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 30) to find out what to do. Even if you do not get a Form W-2, you must still report your earnings on line 1. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.
Each payer should send you a Form 1099-INT or Form 1099-OID. Report all of your taxable interest income on line 2 even if you did not receive a Form 1099-INT or 1099-OID.
Include taxable interest from banks, savings and loan associations, credit unions, savings bonds, etc. If interest was credited in 2007 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution, you may be able to exclude part or all of that interest from your 2007 income. But you must use Form 1040A or 1040 to do so. See Pub. 550 for details.
If you cashed series EE or I U.S. savings bonds in 2007 that were issued after 1989 and you paid certain higher education expenses during the year, you may be able to exclude from income part or all of the interest on those bonds. But you must use Form 8815 and Form 1040A or 1040 to do so.
You must use Form 1040A or 1040 if either of the following applies.
Tax-Exempt Interest
If you received tax-exempt interest, such as from municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest should be included in box 8 of Form 1099-INT. Enter "TEI" and the amount in the space to the left of line 2. Do not add tax-exempt interest in the total on line 2.
Unemployment compensation. You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2007. Report the amount in box 1 on line 3. However, if you made contributions to a governmental unemployment compensation program, reduce the amount you report on line 3 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. Include the result in the total on line 3. Also, enter "Repaid" and the amount you repaid in the space to the left of line 3. If you repaid unemployment compensation in 2007 that you included in gross income in an earlier year, you can deduct the amount repaid. But you must use Form 1040 to do so. See Pub. 525 for details.
Alaska Permanent Fund dividends. Include the dividends in the total on line 3. But you cannot use Form 1040EZ for a child who was under age 18 at the end of 2007 if the child's dividends are more than $1,700. Instead, you must file Form 8615 and Form 1040A or 1040 for the child. You must also use Form 8615 and Form 1040A or 1040 for the child if the child's dividends and taxable interest (line 2) total more than $1,700. A child born on January 1, 1990, is considered to be age 18 at the end of 2007. Do not use Form 8615 for such a child.
Enter the total amount of federal income tax withheld. This should be shown on your 2007 Form(s) W-2 in box 2.
If you received a 2007 Form 1099-INT, 1099-G, or 1099-OID showing federal income tax withheld, include the tax withheld in the total on line 7. This tax should be shown in box 4 of these forms.
If federal income tax was withheld from your Alaska Permanent Fund dividends, include the tax withheld in the total on line 7.
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.
Note. If you have a qualifying child (see page 11), you may be able to take the credit, but you must use Schedule EIC and Form 1040A or 1040 to do so. For details, see Pub. 596.
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 12. You may also have to pay penalties.
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Step 1: All Filers
1. Is the amount on Form 1040EZ, line 4, less than $12,590
($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 12)?
[] Yes. Go to question [] No. STOP
3. You cannot take the credit.
Enter "No" in the space to
the left of line 8a.
------------------------------------------------------------------
3. Can you, or your spouse if filing a joint return, be claimed
as a dependent on someone else's 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 12
before you answer.
[] Yes. Continue [] No. STOP
You cannot take the credit.
Enter "No" in the space to
the left of line 8a.
------------------------------------------------------------------
6. Look at the qualifying child conditions below. Could you, or
your spouse if filing a joint return, be a qualifying child of
another person in 2007?
[] Yes. STOP [] No. Go to Step 2
You cannot take the on the next page.
credit. Enter "No" in
the space to the left
of line 8a.
---------------------------------------------------------------------
A qualifying child for the EIC is a child who is a...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)
---------------------------------------------------------------------
AND
was
Under age 19 at the end of 2007
or
Under age 24 at the end of 2007 and a student (see page 12)
or
Any age and permanently and totally disabled (see page 12)
---------------------------------------------------------------------
AND
who...
Either lived with another person in the United States for more than
half of 2007 or was born or died in 2007 and that person's home was
the child's home for the entire time the child was alive in 2007.
---------------------------------------------------------------------
Caution: Special rules apply if the child was married or also meets
the conditions to be a qualifying child of another person (other than
your spouse if filing a joint return). For details, use TeleTax topic
601 (see page 30) or see Pub. 596.
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Step 2: Earned Income
1. Figure earned income:
Form 1040EZ, line 1 __________
Subtract, if included in line 1, any:
• Taxable scholarship or fellowship }
grant not reported on a Form W-2. }
}
• Amount received for work }
performed while an inmate in a }
penal institution (enter "PRI" in the }
space to the left of line 1 on Form }
1040EZ). }
}
• Amount received as a pension or }
annuity from a nonqualified deferred }
compensation plan or a } - ___________
nongovernmental section 457 plan }
(enter "DFC" and the amount }
subtracted in the space to the left of }
line 1 on Form 1040EZ). This }
amount may be shown on your }
Form W-2 in box 11. If you }
received such an amount but box 11 }
is blank, contact your employer for }
the amount received as a pension or }
annuity. }
Add all of your nontaxable combat
pay if you elect to include it in
earned income. Also enter this
amount on Form 1040EZ, line 8b.
See Combat pay, nontaxable on this
page. +
Caution:Electing to include nontaxable
combat pay may increase or decrease
your EIC. Figure the credit with and
without your nontaxable combat pay
before making the election.
Earned Income = _____________
------------------------------------------------------------------
2. Is your earned income less than $12,590 ($14,590 if married
filing jointly)?
[] Yes. Go to Step 3. [] No. STOP
You cannot take the credit.
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Step 3: How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
[] Yes. See Credit [] No. Go to the worksheet
figured by the IRS on on page 13.
this page.
---------------------------------------------------------------------
(listed in alphabetical order)
Combat pay, nontaxable. If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in Form(s) W-2, box 12, with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election.
Credit figured by the IRS. To have the IRS figure the credit for you:
Form 8862, who must file. You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But do not file Form 8862 if either of the following applies.
Also, do not file Form 8862 or take the credit for:
Members of the military. If you were on extended active duty outside the United States, your home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you do not serve more than 90 days.
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.
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 9. If you will not have an SSN by the date your return is due, see What if You Cannot File on Time? on page 5.
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 a school offering courses only through the Internet.
Welfare benefits, effect of credit on. Any refund you receive as a result of taking the EIC will not be used to determine if you are eligible for the following programs or how much you can receive from them. But if the refund you receive because of the EIC is not spent within a certain period of time, it can count as an asset (or resource) and affect your eligibility.
Earned Income Credit (EIC) Worksheet—Lines 8a and 8b
Keep for Your Records
----------------------------------------------------------------------
Part 1: 1. Enter your earned income from Step
All Filers 2 on page 12. 1 ____
----------------------------------------------
2. Look up the amount on line 1 above in the EIC
Table on page 14 to find the credit. Be sure
you use the correct column for your filing
status. Enter the credit here. 2 ____
If line 2 is zero, STOP You cannot take the
credit. Enter "No" in the space to the left of
line 8a.
----------------------------------------------
3. Enter the amount from Form 1040EZ,
line 4. 3 ____
----------------------------------------------
4. Are the amounts on lines 3 and 1 the same?
[] Yes. Skip line 5; enter the amount from
line 2 on line 6.
[] No. Go to line 5.
----------------------------------------------------------------------
Part 2: 5. Is the amount on line 3 less than $7,000
Filers Who ($9,000 if married filing jointly)?
Answered
"No" on [] Yes. Leave line 5 blank; enter the amount
Line 4 from line 2 on line 6.
[] No. Look up the amount on line 3 in the
EIC Table on page 14 to find the credit.
Be sure you use the correct column for
your filing status. Enter the credit here. 5 ____
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on
line 6.
----------------------------------------------------------------------
Part 3: 6. This is your earned income credit. 6 ____
Your Enter
Earned this
Income amount
Credit on Form
1040EZ,
line
8a.
-------------------------------------------------
Caution:If your EIC for a year after 1996 was
reduced or disallowed, see page 12 to
find out if you must file Form 8862 to
take the credit for 2007.
----------------------------------------------------------------------
Caution. This is not a tax table.
-------------------------------------
If the amount you And your filing
are looking up from status is—
the worksheet is—
-------------------------------------
At But Single Married
least less filing
than jointly
Your credit is—
-------------------------------------
$1 $50 $2 $2
50 100 6 6
100 150 10 10
150 200 13 13
200 250 17 17
250 300 21 21
300 350 25 25
350 400 29 29
400 450 33 33
450 500 36 36
500 550 40 40
550 600 44 44
600 650 48 48
650 700 52 52
700 750 55 55
750 800 59 59
800 850 63 63
850 900 67 67
900 950 71 71
950 1,000 75 75
1,000 1,050 78 78
1,050 1,100 82 82
1,100 1,150 86 86
1,150 1,200 90 90
1,200 1,250 94 94
1,250 1,300 98 98
1,300 1,350 101 101
1,350 1,400 105 105
1,400 1,450 109 109
1,450 1,500 113 113
1,500 1,550 117 117
1,550 1,600 120 120
1,600 1,650 124 124
1,650 1,700 128 128
1,700 1,750 132 132
1,750 1,800 136 136
1,800 1,850 140 140
1,850 1,900 143 143
1,900 1,950 147 147
1,950 2,000 151 151
2,000 2,050 155 155
2,050 2,100 159 159
2,100 2,150 163 163
2,150 2,200 166 166
2,200 2,250 170 170
2,250 2,300 174 174
2,300 2,350 178 178
2,350 2,400 182 182
2,400 2,450 186 186
2,450 2,500 189 189
2,500 2,550 193 193
2,550 2,600 197 197
2,600 2,650 201 201
2,650 2,700 205 205
2,700 2,750 208 208
2,750 2,800 212 212
2,800 2,850 216 216
2,850 2,900 220 220
2,900 2,950 224 224
2,950 3,000 228 228
3,000 3,050 231 231
3,050 3,100 235 235
3,100 3,150 239 239
3,150 3,200 243 243
3,200 3,250 247 247
3,250 3,300 251 251
3,300 3,350 254 254
3,350 3,400 258 258
3,400 3,450 262 262
3,450 3,500 266 266
3,500 3,550 270 270
3,550 3,600 273 273
3,600 3,650 277 277
3,650 3,700 281 281
3,700 3,750 285 285
3,750 3,800 289 289
3,800 3,850 293 293
3,850 3,900 296 296
3,900 3,950 300 300
3,950 4,000 304 304
4,000 4,050 308 308
4,050 4,100 312 312
4,100 4,150 316 316
4,150 4,200 319 319
4,200 4,250 323 323
4,250 4,300 327 327
4,300 4,350 331 331
4,350 4,400 335 335
4,400 4,450 339 339
4,450 4,500 342 342
4,500 4,550 346 346
4,550 4,600 350 350
4,600 4,650 354 354
4,650 4,700 358 358
4,700 4,750 361 361
4,750 4,800 365 365
4,800 4,850 369 369
4,850 4,900 373 373
4,900 4,950 377 377
4,950 5,000 381 381
5,000 5,050 384 384
5,050 5,100 388 388
5,100 5,150 392 392
5,150 5,200 396 396
5,200 5,250 400 400
5,250 5,300 404 404
5,300 5,350 407 407
5,350 5,400 411 411
5,400 5,450 415 415
5,450 5,500 419 419
5,500 5,550 423 423
5,550 5,600 428 428
5,600 5,650 428 428
5,650 5,700 428 428
5,700 5,750 428 428
5,750 5,800 428 428
5,800 5,850 428 428
5,850 5,900 428 428
5,900 5,950 428 428
5,950 6,000 428 428
6,000 6,050 428 428
6,050 6,100 428 428
6,100 6,150 428 428
6,150 6,200 428 428
6,200 6,250 428 428
6,250 6,300 428 428
6,300 6,350 428 428
6,350 6,400 428 428
6,400 6,450 428 428
6,450 6,500 428 428
6,500 6,550 428 428
6,550 6,600 428 428
6,600 6,650 428 428
6,650 6,700 428 428
6,700 6,750 428 428
6,750 6,800 428 428
6,800 6,850 428 428
6,850 6,900 428 428
6,900 6,950 428 428
6,950 7,000 428 428
7,000 7,050 426 428
7,050 7,100 422 428
7,100 7,150 418 428
7,150 7,200 414 428
7,200 7,250 410 428
7,250 7,300 407 428
7,300 7,350 403 428
7,350 7,400 399 428
7,400 7,450 395 428
7,450 7,500 391 428
7,500 7,550 387 428
7,550 7,600 384 428
7,600 7,650 380 428
7,650 7,700 376 428
7,700 7,750 372 428
7,750 7,800 368 428
7,800 7,850 365 428
7,850 7,900 361 428
7,900 7,950 357 428
7,950 8,000 353 428
8,000 8,050 349 428
8,050 8,100 345 428
8,100 8,150 342 428
8,150 8,200 338 428
8,200 8,250 334 428
8,250 8,300 330 428
8,300 8,350 326 428
8,350 8,400 322 428
8,400 8,450 319 428
8,450 8,500 315 428
8,500 8,550 311 428
8,550 8,600 307 428
8,600 8,650 303 428
8,650 8,700 299 428
8,700 8,750 296 428
8,750 8,800 292 428
8,800 8,850 288 428
8,850 8,900 284 428
8,900 8,950 280 428
8,950 9,000 277 428
9,000 9,050 273 426
9,050 9,100 269 422
9,100 9,150 265 418
9,150 9,200 261 414
9,200 9,250 257 410
9,250 9,300 254 407
9,300 9,350 250 403
9,350 9,400 246 399
9,400 9,450 242 395
9,450 9,500 238 391
9,500 9,550 234 387
9,550 9,600 231 384
9,600 9,650 227 380
9,650 9,700 223 376
9,700 9,750 219 372
9,750 9,800 215 368
9,800 9,850 212 365
9,850 9,900 208 361
9,900 9,950 204 357
9,950 10,000 200 353
10,000 10,050 196 349
10,050 10,100 192 345
10,100 10,150 189 342
10,150 10,200 185 338
10,200 10,250 181 334
10,250 10,300 177 330
10,300 10,350 173 326
10,350 10,400 169 322
10,400 10,450 166 319
10,450 10,500 162 315
10,500 10,550 158 311
10,550 10,600 154 307
10,600 10,650 150 303
10,650 10,700 146 299
10,700 10,750 143 296
10,750 10,800 139 292
10,800 10,850 135 288
10,850 10,900 131 284
10,900 10,950 127 280
10,950 11,000 124 277
11,000 11,050 120 273
11,050 11,100 116 269
11,100 11,150 112 265
11,150 11,200 108 261
11,200 11,250 104 257
11,250 11,300 101 254
11,300 11,350 97 250
11,350 11,400 93 246
11,400 11,450 89 242
11,450 11,500 85 238
11,500 11,550 81 234
11,550 11,600 78 231
11,600 11,650 74 227
11,650 11,700 70 223
11,700 11,750 66 219
11,750 11,800 62 215
11,800 11,850 59 212
11,850 11,900 55 208
11,900 11,950 51 204
11,950 12,000 47 200
12,000 12,050 43 196
12,050 12,100 39 192
12,100 12,150 36 189
12,150 12,200 32 185
12,200 12,250 28 181
12,250 12,300 24 177
12,300 12,350 20 173
12,350 12,400 16 169
12,400 12,450 13 166
12,450 12,500 9 162
12,500 12,550 5 158
12,550 12,600 * 154
12,600 12,650 0 150
12,650 12,700 0 146
12,700 12,750 0 143
12,750 12,800 0 139
12,800 12,850 0 135
12,850 12,900 0 131
12,900 12,950 0 127
12,950 13,000 0 124
13,000 13,050 0 120
13,050 13,100 0 116
13,100 13,150 0 112
13,150 13,200 0 108
13,200 13,250 0 104
13,250 13,300 0 101
13,300 13,350 0 97
13,350 13,400 0 93
13,400 13,450 0 89
13,450 13,500 0 85
13,500 13,550 0 81
13,550 13,600 0 78
13,600 13,650 0 74
13,650 13,700 0 70
13,700 13,750 0 66
13,750 13,800 0 62
13,800 13,850 0 59
13,850 13,900 0 55
13,900 13,950 0 51
13,950 14,000 0 47
14,000 14,050 0 43
14,050 14,100 0 39
14,100 14,150 0 36
14,150 14,200 0 32
14,200 14,250 0 28
14,250 14,300 0 24
14,300 14,350 0 20
14,350 14,400 0 16
14,400 14,450 0 13
14,450 14,500 0 9
14,500 14,550 0 5
14,550 14,590 0 2
* If the amount you are looking up
from the worksheet is at least
$12,550 but less than $12,590, your
credit is $2. Otherwise, you cannot
take the credit.
=====================================
Add lines 7 and 8a. Enter the total on line 9.
Amount paid with request for extension of time to file. If you filed Form 4868 to get an automatic extension of time to file, include in the total on line 9 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 9 the convenience fee you were charged. To the left of line 9, enter "Form 4868" and show the amount paid.
Do you want the IRS to figure your tax for you?
[] Yes. See Pub. 967 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you did not pay enough, we will send you a bill. [] No. Use the Tax Table that starts on page 18.
If line 11a is under $1, we will send the refund only if you request it when you file your return. If you want to check the status of your refund, please wait at least 6 weeks (3 weeks if you filed electronically) from the date you filed to do so. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically). See page 29 for details.
Tip:If your refund is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income tax withholding and estimated tax payments for 2008 on page 27.
If you owe past-due federal tax, state income tax, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the refund on line 11a may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Financial Management Service (FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from FMS. To find out if you may have an offset or if you have a question about it, contact the agency(ies) you owe the debt to.
Injured spouse. If you file a joint return and your spouse has not paid past-due federal tax, state income tax, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the refund on line 11a may be used (offset) to pay the past-due amount. But your part of the refund may be refunded to you if certain conditions apply and you complete Form 8379. For details, use TeleTax topic 203 (see page 30) or see Form 8379.
Direct Deposit: Simple. Safe. Secure.
Fast Refunds! Choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically into your checking or savings account, including an individual retirement arrangement (IRA).
Why Use Direct Deposit?
If you want us to directly deposit the amount shown on line 11a into 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 into your account, do not check the box on line 11a. Draw a line through the boxes on lines 11b and 11d.
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 11a and attach Form 8888 or fill in lines 11b through 11d, your spouse may get at least part of the refund.
If the direct deposit to your account is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.
Line 11a. You cannot file Form 8888 and split your refund among two or three accounts if Form 8379 is filed with your return.
Line 11b. 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. William and Doris 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 11b if:
Line 11c. 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 11d. The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check below, the account number is 20202086. Do not include the check number.
Caution: Some financial institutions will not allow a joint refund to be deposited into an individual account. If the direct deposit is rejected, a check will be sent instead. The IRS is not responsible if a financial institution rejects a direct deposit.
[The following graphic has not been reproduced:
Sample Check—Lines 11b Through 11d]
Caution: The routing and account numbers may be in different places on your check.
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 also can pay using the electronic federal tax payment system (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 12 is under $1.
You can pay by check, money order, or credit card.
To pay by check or money order. Enclose in the envelope with your return a check or money order payable to the "United States Treasury" for the full amount when you file. Do not attach the payment to your return. Do not send cash. Write "2007 Form 1040EZ" and your name, address, daytime phone number, and social security number (SSN) on your payment. If you are filing a joint return, enter the SSN shown first on your return.
To help process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter "XXX--" or "XXX XX/100").
To pay by credit card. You can use your American Express® Card, Discover® Card, MasterCard® card, or Visa® card. To pay by credit card, call toll-free or visit the website of either service provider listed on this page and follow the instructions. A convenience fee will be charged by the service provider based on the amount you are paying. Fees may vary between the providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You can also find out what the fee will be by calling the provider's toll-free automated customer service number or visiting the provider's website shown 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 or (b) increase the tax withheld from other income by filing Form W-4V. See Income tax withholding and estimated tax payments for 2008 on page 27.
What if You Cannot Pay?
Installment payments. If you cannot pay the full amount shown on line 12 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.
Penalty for Not Paying Enough Tax During the Year
You may have to pay a penalty if line 12 is at least $1,000 and it is more than 10% of the tax shown on your return. The "tax shown on your return" is the amount on line 10 minus the amount on line 8a. You may choose to have the IRS figure the penalty for you. If you owe a penalty, the IRS will send you a bill. However, if you want to figure the penalty yourself on Form 2210, you must file Form 1040A or 1040 to do so.
The penalty may be waived under certain conditions. See Pub. 505 for details.
Exceptions to the penalty. You will not owe the penalty if your 2006 tax return was for a tax year of 12 full months and either of the following applies.
If you want to allow a friend, family member, or any other person you choose to discuss your 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 want to revoke the authorization before it ends, see Pub. 947.
Form 1040EZ is not considered a valid return unless you sign it. If you are filing a joint return, your spouse must also sign. If your spouse cannot sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you are filing a joint return as a surviving spouse, see Death of a taxpayer on page 28.
Child's return. If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, add "By (your signature), parent for minor child."
Daytime phone number. Providing your daytime phone number may help speed the processing of your return. We can have questions about items on your return, such as the earned income credit. 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.
Paid preparer must sign your return. Generally, anyone you pay to prepare your return must sign it in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.
IRS e-file: Electronic return signatures! Create your own personal identification number (PIN) and file a paperless return electronically or use a tax professional. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.
A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.
To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 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.
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 electronically, you must complete, sign, and file Form 8453-OL.
Example. Mr. Brown is single. His taxable income on line 6 of Form 1040EZ is $26,250. First, he finds the $26,250-26,300 income line. Next, he finds the "Single" column and reads down the column. The amount shown where the income line and filing status column meet is $3,550. This is the tax amount he should enter on line 10 of Form 1040EZ.
------------------------------------
At But Single Married
least less filing
than jointly
Your tax is—
26,200 26,250 3,593 3,151
26,250 26,300 3,550 3,159
26,300 26,350 3,558 3,166
26,350 26,400 3,565 3,174
------------------------------------
------------------------------------
If Form 1040EZ,
line 6, is — And you are —
------------------------------------
At But Single Married
least less filing
than jointly
Your tax is—
------------------------------------
0 5 0 0
5 15 1 1
15 25 2 2
25 50 4 4
50 75 6 6
75 100 9 9
100 125 11 11
125 150 14 14
150 175 16 16
175 200 19 19
200 225 21 21
225 250 24 24
250 275 26 26
275 300 29 29
300 325 31 31
325 350 34 34
350 375 36 36
375 400 39 39
400 425 41 41
425 450 44 44
450 475 46 46
475 500 49 49
500 525 51 51
525 550 54 54
550 575 56 56
575 600 59 59
600 625 61 61
625 650 64 64
650 675 66 66
675 700 69 69
700 725 71 71
725 750 74 74
750 775 76 76
775 800 79 79
800 825 81 81
825 850 84 84
850 875 86 86
875 900 89 89
900 925 91 91
925 950 94 94
950 975 96 96
975 1,000 99 99
1,000
1,000 1,025 101 101
1,025 1,050 104 104
1,050 1,075 106 106
1,075 1,100 109 109
1,100 1,125 111 111
1,125 1,150 114 114
1,150 1,175 116 116
1,175 1,200 119 119
1,200 1,225 121 121
1,225 1,250 124 124
1,250 1,275 126 126
1,275 1,300 129 129
1,300 1,325 131 131
1,325 1,350 134 134
1,350 1,375 136 136
1,375 1,400 139 139
1,400 1,425 141 141
1,425 1,450 144 144
1,450 1,475 146 146
1,475 1,500 149 149
1,500 1,525 151 151
1,525 1,550 154 154
1,550 1,575 156 156
1,575 1,600 159 159
1,600 1,625 161 161
1,625 1,650 164 164
1,650 1,675 166 166
1,675 1,700 169 169
1,700 1,725 171 171
1,725 1,750 174 174
1,750 1,775 176 176
1,775 1,800 179 179
1,800 1,825 181 181
1,825 1,850 184 184
1,850 1,875 186 186
1,875 1,900 189 189
1,900 1,925 191 191
1,925 1,950 194 194
1,950 1,975 196 196
1,975 2,000 199 199
2,000
2,000 2,025 201 201
2,025 2,050 204 204
2,050 2,075 206 206
2,075 2,100 209 209
2,100 2,125 211 211
2,125 2,150 214 214
2,150 2,175 216 216
2,175 2,200 219 219
2,200 2,225 221 221
2,225 2,250 224 224
2,250 2,275 226 226
2,275 2,300 229 229
2,300 2,325 231 231
2,325 2,350 234 234
2,350 2,375 236 236
2,375 2,400 239 239
2,400 2,425 241 241
2,425 2,450 244 244
2,450 2,475 246 246
2,475 2,500 249 249
2,500 2,525 251 251
2,525 2,550 254 254
2,550 2,575 256 256
2,575 2,600 259 259
2,600 2,625 261 261
2,625 2,650 264 264
2,650 2,675 266 266
2,675 2,700 269 269
2,700 2,725 271 271
2,725 2,750 274 274
2,750 2,775 276 276
2,775 2,800 279 279
2,800 2,825 281 281
2,825 2,850 284 284
2,850 2,875 286 286
2,875 2,900 289 289
2,900 2,925 291 291
2,925 2,950 294 294
2,950 2,975 296 296
2,975 3,000 299 299
3,000
3,000 3,050 303 303
3,050 3,100 308 308
3,100 3,150 313 313
3,150 3,200 318 318
3,200 3,250 323 323
3,250 3,300 328 328
3,300 3,350 333 333
3,350 3,400 338 338
3,400 3,450 343 343
3,450 3,500 348 348
3,500 3,550 353 353
3,550 3,600 358 358
3,600 3,650 363 363
3,650 3,700 368 368
3,700 3,750 373 373
3,750 3,800 378 378
3,800 3,850 383 383
3,850 3,900 388 388
3,900 3,950 393 393
3,950 4,000 398 398
4,000
4,000 4,050 403 403
4,050 4,100 408 408
4,100 4,150 413 413
4,150 4,200 418 418
4,200 4,250 423 423
4,250 4,300 428 428
4,300 4,350 433 433
4,350 4,400 438 438
4,400 4,450 443 443
4,450 4,500 448 448
4,500 4,550 453 453
4,550 4,600 458 458
4,600 4,650 463 463
4,650 4,700 468 468
4,700 4,750 473 473
4,750 4,800 478 478
4,800 4,850 483 483
4,850 4,900 488 488
4,900 4,950 493 493
4,950 5,000 498 498
5,000
5,000 5,050 503 503
5,050 5,100 508 508
5,100 5,150 513 513
5,150 5,200 518 518
5,200 5,250 523 523
5,250 5,300 528 528
5,300 5,350 533 533
5,350 5,400 538 538
5,400 5,450 543 543
5,450 5,500 548 548
5,500 5,550 553 553
5,550 5,600 558 558
5,600 5,650 563 563
5,650 5,700 568 568
5,700 5,750 573 573
5,750 5,800 578 578
5,800 5,850 583 583
5,850 5,900 588 588
5,900 5,950 593 593
5,950 6,000 598 598
6,000
6,000 6,050 603 603
6,050 6,100 608 608
6,100 6,150 613 613
6,150 6,200 618 618
6,200 6,250 623 623
6,250 6,300 628 628
6,300 6,350 633 633
6,350 6,400 638 638
6,400 6,450 643 643
6,450 6,500 648 648
6,500 6,550 653 653
6,550 6,600 658 658
6,600 6,650 663 663
6,650 6,700 668 668
6,700 6,750 673 673
6,750 6,800 678 678
6,800 6,850 683 683
6,850 6,900 688 688
6,900 6,950 693 693
6,950 7,000 698 698
7,000
7,000 7,050 703 703
7,050 7,100 708 708
7,100 7,150 713 713
7,150 7,200 718 718
7,200 7,250 723 723
7,250 7,300 728 728
7,300 7,350 733 733
7,350 7,400 738 738
7,400 7,450 743 743
7,450 7,500 748 748
7,500 7,550 753 753
7,550 7,600 758 758
7,600 7,650 763 763
7,650 7,700 768 768
7,700 7,750 773 773
7,750 7,800 778 778
7,800 7,850 783 783
7,850 7,900 790 788
7,900 7,950 798 793
7,950 8,000 805 798
8,000
8,000 8,050 813 803
8,050 8,100 820 808
8,100 8,150 828 813
8,150 8,200 835 818
8,200 8,250 843 823
8,250 8,300 850 828
8,300 8,350 858 833
8,350 8,400 865 838
8,400 8,450 873 843
8,450 8,500 880 848
8,500 8,550 888 853
8,550 8,600 895 858
8,600 8,650 903 863
8,650 8,700 910 868
8,700 8,750 918 873
8,750 8,800 925 878
8,800 8,850 933 883
8,850 8,900 940 888
8,900 8,950 948 893
8,950 9,000 955 898
9,000
9,000 9,050 963 903
9,050 9,100 970 908
9,100 9,150 978 913
9,150 9,200 985 918
9,200 9,250 993 923
9,250 9,300 1,000 928
9,300 9,350 1,008 933
9,350 9,400 1,015 938
9,400 9,450 1,023 943
9,450 9,500 1,030 948
9,500 9,550 1,038 953
9,550 9,600 1,045 958
9,600 9,650 1,053 963
9,650 9,700 1,060 968
9,700 9,750 1,068 973
9,750 9,800 1,075 978
9,800 9,850 1,083 983
9,850 9,900 1,090 988
9,900 9,950 1,098 993
9,950 10,000 1,105 998
10,000
10,000 10,050 1,113 1,003
10,050 10,100 1,120 1,008
10,100 10,150 1,128 1,013
10,150 10,200 1,135 1,018
10,200 10,250 1,143 1,023
10,250 10,300 1,150 1,028
10,300 10,350 1,158 1,033
10,350 10,400 1,165 1,038
10,400 10,450 1,173 1,043
10,450 10,500 1,180 1,048
10,500 10,550 1,188 1,053
10,550 10,600 1,195 1,058
10,600 10,650 1,203 1,063
10,650 10,700 1,210 1,068
10,700 10,750 1,218 1,073
10,750 10,800 1,225 1,078
10,800 10,850 1,233 1,083
10,850 10,900 1,240 1,088
10,900 10,950 1,248 1,093
10,950 11,000 1,255 1,098
11,000
11,000 11,050 1,263 1,103
11,050 11,100 1,270 1,108
11,100 11,150 1,278 1,113
11,150 11,200 1,285 1,118
11,200 11,250 1,293 1,123
11,250 11,300 1,300 1,128
11,300 11,350 1,308 1,133
11,350 11,400 1,315 1,138
11,400 11,450 1,323 1,143
11,450 11,500 1,330 1,148
11,500 11,550 1,338 1,153
11,550 11,600 1,345 1,158
11,600 11,650 1,353 1,163
11,650 11,700 1,360 1,168
11,700 11,750 1,368 1,173
11,750 11,800 1,375 1,178
11,800 11,850 1,383 1,183
11,850 11,900 1,390 1,188
11,900 11,950 1,398 1,193
11,950 12,000 1,405 1,198
12,000
12,000 12,050 1,413 1,203
12,050 12,100 1,420 1,208
12,100 12,150 1,428 1,213
12,150 12,200 1,435 1,218
12,200 12,250 1,443 1,223
12,250 12,300 1,450 1,228
12,300 12,350 1,458 1,233
12,350 12,400 1,465 1,238
12,400 12,450 1,473 1,243
12,450 12,500 1,480 1,248
12,500 12,550 1,488 1,253
12,550 12,600 1,495 1,258
12,600 12,650 1,503 1,263
12,650 12,700 1,510 1,268
12,700 12,750 1,518 1,273
12,750 12,800 1,525 1,278
12,800 12,850 1,533 1,283
12,850 12,900 1,540 1,288
12,900 12,950 1,548 1,293
12,950 13,000 1,555 1,298
13,000
13,000 13,050 1,563 1,303
13,050 13,100 1,570 1,308
13,100 13,150 1,578 1,313
13,150 13,200 1,585 1,318
13,200 13,250 1,593 1,323
13,250 13,300 1,600 1,328
13,300 13,350 1,608 1,333
13,350 13,400 1,615 1,338
13,400 13,450 1,623 1,343
13,450 13,500 1,630 1,348
13,500 13,550 1,638 1,353
13,550 13,600 1,645 1,358
13,600 13,650 1,653 1,363
13,650 13,700 1,660 1,368
13,700 13,750 1,668 1,373
13,750 13,800 1,675 1,378
13,800 13,850 1,683 1,383
13,850 13,900 1,690 1,388
13,900 13,950 1,698 1,393
13,950 14,000 1,705 1,398
14,000
14,000 14,050 1,713 1,403
14,050 14,100 1,720 1,408
14,100 14,150 1,728 1,413
14,150 14,200 1,735 1,418
14,200 14,250 1,743 1,423
14,250 14,300 1,750 1,428
14,300 14,350 1,758 1,433
14,350 14,400 1,765 1,438
14,400 14,450 1,773 1,443
14,450 14,500 1,780 1,448
14,500 14,550 1,788 1,453
14,550 14,600 1,795 1,458
14,600 14,650 1,803 1,463
14,650 14,700 1,810 1,468
14,700 14,750 1,818 1,473
14,750 14,800 1,825 1,478
14,800 14,850 1,833 1,483
14,850 14,900 1,840 1,488
14,900 14,950 1,848 1,493
14,950 15,000 1,855 1,498
15,000
15,000 15,050 1,863 1,503
15,050 15,100 1,870 1,508
15,100 15,150 1,878 1,513
15,150 15,200 1,885 1,518
15,200 15,250 1,893 1,523
15,250 15,300 1,900 1,528
15,300 15,350 1,908 1,533
15,350 15,400 1,915 1,538
15,400 15,450 1,923 1,543
15,450 15,500 1,930 1,548
15,500 15,550 1,938 1,553
15,550 15,600 1,945 1,558
15,600 15,650 1,953 1,563
15,650 15,700 1,960 1,569
15,700 15,750 1,968 1,576
15,750 15,800 1,975 1,584
15,800 15,850 1,983 1,591
15,850 15,900 1,990 1,599
15,900 15,950 1,998 1,606
15,950 16,000 2,005 1,614
16,000
16,000 16,050 2,013 1,621
16,050 16,100 2,020 1,629
16,100 16,150 2,028 1,636
16,150 16,200 2,035 1,644
16,200 16,250 2,043 1,651
16,250 16,300 2,050 1,659
16,300 16,350 2,058 1,666
16,350 16,400 2,065 1,674
16,400 16,450 2,073 1,681
16,450 16,500 2,080 1,689
16,500 16,550 2,088 1,696
16,550 16,600 2,095 1,704
16,600 16,650 2,103 1,711
16,650 16,700 2,110 1,719
16,700 16,750 2,118 1,726
16,750 16,800 2,125 1,734
16,800 16,850 2,133 1,741
16,850 16,900 2,140 1,749
16,900 16,950 2,148 1,756
16,950 17,000 2,155 1,764
17,000
17,000 17,050 2,163 1,771
17,050 17,100 2,170 1,779
17,100 17,150 2,178 1,786
17,150 17,200 2,185 1,794
17,200 17,250 2,193 1,801
17,250 17,300 2,200 1,809
17,300 17,350 2,208 1,816
17,350 17,400 2,215 1,824
17,400 17,450 2,223 1,831
17,450 17,500 2,230 1,839
17,500 17,550 2,238 1,846
17,550 17,600 2,245 1,854
17,600 17,650 2,253 1,861
17,650 17,700 2,260 1,869
17,700 17,750 2,268 1,876
17,750 17,800 2,275 1,884
17,800 17,850 2,283 1,891
17,850 17,900 2,290 1,899
17,900 17,950 2,298 1,906
17,950 18,000 2,305 1,914
18,000
18,000 18,050 2,313 1,921
18,050 18,100 2,320 1,929
18,100 18,150 2,328 1,936
18,150 18,200 2,335 1,944
18,200 18,250 2,343 1,951
18,250 18,300 2,350 1,959
18,300 18,350 2,358 1,966
18,350 18,400 2,365 1,974
18,400 18,450 2,373 1,981
18,450 18,500 2,380 1,989
18,500 18,550 2,388 1,996
18,550 18,600 2,395 2,004
18,600 18,650 2,403 2,011
18,650 18,700 2,410 2,019
18,700 18,750 2,418 2,026
18,750 18,800 2,425 2,034
18,800 18,850 2,433 2,041
18,850 18,900 2,440 2,049
18,900 18,950 2,448 2,056
18,950 19,000 2,455 2,064
19,000
19,000 19,050 2,463 2,071
19,050 19,100 2,470 2,079
19,100 19,150 2,478 2,086
19,150 19,200 2,485 2,094
19,200 19,250 2,493 2,101
19,250 19,300 2,500 2,109
19,300 19,350 2,508 2,116
19,350 19,400 2,515 2,124
19,400 19,450 2,523 2,131
19,450 19,500 2,530 2,139
19,500 19,550 2,538 2,146
19,550 19,600 2,545 2,154
19,600 19,650 2,553 2,161
19,650 19,700 2,560 2,169
19,700 19,750 2,568 2,176
19,750 19,800 2,575 2,184
19,800 19,850 2,583 2,191
19,850 19,900 2,590 2,199
19,900 19,950 2,598 2,206
19,950 20,000 2,605 2,214
20,000
20,000 20,050 2,613 2,221
20,050 20,100 2,620 2,229
20,100 20,150 2,628 2,236
20,150 20,200 2,635 2,244
20,200 20,250 2,643 2,251
20,250 20,300 2,650 2,259
20,300 20,350 2,658 2,266
20,350 20,400 2,665 2,274
20,400 20,450 2,673 2,281
20,450 20,500 2,680 2,289
20,500 20,550 2,688 2,296
20,550 20,600 2,695 2,304
20,600 20,650 2,703 2,311
20,650 20,700 2,710 2,319
20,700 20,750 2,718 2,326
20,750 20,800 2,725 2,334
20,800 20,850 2,733 2,341
20,850 20,900 2,740 2,349
20,900 20,950 2,748 2,356
20,950 21,000 2,755 2,364
21,000
21,000 21,050 2,763 2,371
21,050 21,100 2,770 2,379
21,100 21,150 2,778 2,386
21,150 21,200 2,785 2,394
21,200 21,250 2,793 2,401
21,250 21,300 2,800 2,409
21,300 21,350 2,808 2,416
21,350 21,400 2,815 2,424
21,400 21,450 2,823 2,431
21,450 21,500 2,830 2,439
21,500 21,550 2,838 2,446
21,550 21,600 2,845 2,454
21,600 21,650 2,853 2,461
21,650 21,700 2,860 2,469
21,700 21,750 2,868 2,476
21,750 21,800 2,875 2,484
21,800 21,850 2,883 2,491
21,850 21,900 2,890 2,499
21,900 21,950 2,898 2,506
21,950 22,000 2,905 2,514
22,000
22,000 22,050 2,913 2,521
22,050 22,100 2,920 2,529
22,100 22,150 2,928 2,536
22,150 22,200 2,935 2,544
22,200 22,250 2,943 2,551
22,250 22,300 2,950 2,559
22,300 22,350 2,958 2,566
22,350 22,400 2,965 2,574
22,400 22,450 2,973 2,581
22,450 22,500 2,980 2,589
22,500 22,550 2,988 2,596
22,550 22,600 2,995 2,604
22,600 22,650 3,003 2,611
22,650 22,700 3,010 2,619
22,700 22,750 3,018 2,626
22,750 22,800 3,025 2,634
22,800 22,850 3,033 2,641
22,850 22,900 3,040 2,649
22,900 22,950 3,048 2,656
22,950 23,000 3,055 2,664
23,000
23,000 23,050 3,063 2,671
23,050 23,100 3,070 2,679
23,100 23,150 3,078 2,686
23,150 23,200 3,085 2,694
23,200 23,250 3,093 2,701
23,250 23,300 3,100 2,709
23,300 23,350 3,108 2,716
23,350 23,400 3,115 2,724
23,400 23,450 3,123 2,731
23,450 23,500 3,130 2,739
23,500 23,550 3,138 2,746
23,550 23,600 3,145 2,754
23,600 23,650 3,153 2,761
23,650 23,700 3,160 2,769
23,700 23,750 3,168 2,776
23,750 23,800 3,175 2,784
23,800 23,850 3,183 2,791
23,850 23,900 3,190 2,799
23,900 23,950 3,198 2,806
23,950 24,000 3,205 2,814
24,000
24,000 24,050 3,213 2,821
24,050 24,100 3,220 2,829
24,100 24,150 3,228 2,836
24,150 24,200 3,235 2,844
24,200 24,250 3,243 2,851
24,250 24,300 3,250 2,859
24,300 24,350 3,258 2,866
24,350 24,400 3,265 2,874
24,400 24,450 3,273 2,881
24,450 24,500 3,280 2,889
24,500 24,550 3,288 2,896
24,550 24,600 3,295 2,904
24,600 24,650 3,303 2,911
24,650 24,700 3,310 2,919
24,700 24,750 3,318 2,926
24,750 24,800 3,325 2,934
24,800 24,850 3,333 2,941
24,850 24,900 3,340 2,949
24,900 24,950 3,348 2,956
24,950 25,000 3,355 2,964
25,000
25,000 25,050 3,363 2,971
25,050 25,100 3,370 2,979
25,100 25,150 3,378 2,986
25,150 25,200 3,385 2,994
25,200 25,250 3,393 3,001
25,250 25,300 3,400 3,009
25,300 25,350 3,408 3,016
25,350 25,400 3,415 3,024
25,400 25,450 3,423 3,031
25,450 25,500 3,430 3,039
25,500 25,550 3,438 3,046
25,550 25,600 3,445 3,054
25,600 25,650 3,453 3,061
25,650 25,700 3,460 3,069
25,700 25,750 3,468 3,076
25,750 25,800 3,475 3,084
25,800 25,850 3,483 3,091
25,850 25,900 3,490 3,099
25,900 25,950 3,498 3,106
25,950 26,000 3,505 3,114
26,000
26,000 26,050 3,513 3,121
26,050 26,100 3,520 3,129
26,100 26,150 3,528 3,136
26,150 26,200 3,535 3,144
26,200 26,250 3,543 3,151
26,250 26,300 3,550 3,159
26,300 26,350 3,558 3,166
26,350 26,400 3,565 3,174
26,400 26,450 3,573 3,181
26,450 26,500 3,580 3,189
26,500 26,550 3,588 3,196
26,550 26,600 3,595 3,204
26,600 26,650 3,603 3,211
26,650 26,700 3,610 3,219
26,700 26,750 3,618 3,226
26,750 26,800 3,625 3,234
26,800 26,850 3,633 3,241
26,850 26,900 3,640 3,249
26,900 26,950 3,648 3,256
26,950 27,000 3,655 3,264
27,000
27,000 27,050 3,663 3,271
27,050 27,100 3,670 3,279
27,100 27,150 3,678 3,286
27,150 27,200 3,685 3,294
27,200 27,250 3,693 3,301
27,250 27,300 3,700 3,309
27,300 27,350 3,708 3,316
27,350 27,400 3,715 3,324
27,400 27,450 3,723 3,331
27,450 27,500 3,730 3,339
27,500 27,550 3,738 3,346
27,550 27,600 3,745 3,354
27,600 27,650 3,753 3,361
27,650 27,700 3,760 3,369
27,700 27,750 3,768 3,376
27,750 27,800 3,775 3,384
27,800 27,850 3,783 3,391
27,850 27,900 3,790 3,399
27,900 27,950 3,798 3,406
27,950 28,000 3,805 3,414
28,000
28,000 28,050 3,813 3,421
28,050 28,100 3,820 3,429
28,100 28,150 3,828 3,436
28,150 28,200 3,835 3,444
28,200 28,250 3,843 3,451
28,250 28,300 3,850 3,459
28,300 28,350 3,858 3,466
28,350 28,400 3,865 3,474
28,400 28,450 3,873 3,481
28,450 28,500 3,880 3,489
28,500 28,550 3,888 3,496
28,550 28,600 3,895 3,504
28,600 28,650 3,903 3,511
28,650 28,700 3,910 3,519
28,700 28,750 3,918 3,526
28,750 28,800 3,925 3,534
28,800 28,850 3,933 3,541
28,850 28,900 3,940 3,549
28,900 28,950 3,948 3,556
28,950 29,000 3,955 3,564
29,000
29,000 29,050 3,963 3,571
29,050 29,100 3,970 3,579
29,100 29,150 3,978 3,586
29,150 29,200 3,985 3,594
29,200 29,250 3,993 3,601
29,250 29,300 4,000 3,609
29,300 29,350 4,008 3,616
29,350 29,400 4,015 3,624
29,400 29,450 4,023 3,631
29,450 29,500 4,030 3,639
29,500 29,550 4,038 3,646
29,550 29,600 4,045 3,654
29,600 29,650 4,053 3,661
29,650 29,700 4,060 3,669
29,700 29,750 4,068 3,676
29,750 29,800 4,075 3,684
29,800 29,850 4,083 3,691
29,850 29,900 4,090 3,699
29,900 29,950 4,098 3,706
29,950 30,000 4,105 3,714
30,000
30,000 30,050 4,113 3,721
30,050 30,100 4,120 3,729
30,100 30,150 4,128 3,736
30,150 30,200 4,135 3,744
30,200 30,250 4,143 3,751
30,250 30,300 4,150 3,759
30,300 30,350 4,158 3,766
30,350 30,400 4,165 3,774
30,400 30,450 4,173 3,781
30,450 30,500 4,180 3,789
30,500 30,550 4,188 3,796
30,550 30,600 4,195 3,804
30,600 30,650 4,203 3,811
30,650 30,700 4,210 3,819
30,700 30,750 4,218 3,826
30,750 30,800 4,225 3,834
30,800 30,850 4,233 3,841
30,850 30,900 4,240 3,849
30,900 30,950 4,248 3,856
30,950 31,000 4,255 3,864
31,000
31,000 31,050 4,263 3,871
31,050 31,100 4,270 3,879
31,100 31,150 4,278 3,886
31,150 31,200 4,285 3,894
31,200 31,250 4,293 3,901
31,250 31,300 4,300 3,909
31,300 31,350 4,308 3,916
31,350 31,400 4,315 3,924
31,400 31,450 4,323 3,931
31,450 31,500 4,330 3,939
31,500 31,550 4,338 3,946
31,550 31,600 4,345 3,954
31,600 31,650 4,353 3,961
31,650 31,700 4,360 3,969
31,700 31,750 4,368 3,976
31,750 31,800 4,375 3,984
31,800 31,850 4,383 3,991
31,850 31,900 4,393 3,999
31,900 31,950 4,405 4,006
31,950 32,000 4,418 4,014
32,000
32,000 32,050 4,430 4,021
32,050 32,100 4,443 4,029
32,100 32,150 4,455 4,036
32,150 32,200 4,468 4,044
32,200 32,250 4,480 4,051
32,250 32,300 4,493 4,059
32,300 32,350 4,505 4,066
32,350 32,400 4,518 4,074
32,400 32,450 4,530 4,081
32,450 32,500 4,543 4,089
32,500 32,550 4,555 4,096
32,550 32,600 4,568 4,104
32,600 32,650 4,580 4,111
32,650 32,700 4,593 4,119
32,700 32,750 4,605 4,126
32,750 32,800 4,618 4,134
32,800 32,850 4,630 4,141
32,850 32,900 4,643 4,149
32,900 32,950 4,655 4,156
32,950 33,000 4,668 4,164
33,000
33,000 33,050 4,680 4,171
33,050 33,100 4,693 4,179
33,100 33,150 4,705 4,186
33,150 33,200 4,718 4,194
33,200 33,250 4,730 4,201
33,250 33,300 4,743 4,209
33,300 33,350 4,755 4,216
33,350 33,400 4,768 4,224
33,400 33,450 4,780 4,231
33,450 33,500 4,793 4,239
33,500 33,550 4,805 4,246
33,550 33,600 4,818 4,254
33,600 33,650 4,830 4,261
33,650 33,700 4,843 4,269
33,700 33,750 4,855 4,276
33,750 33,800 4,868 4,284
33,800 33,850 4,880 4,291
33,850 33,900 4,893 4,299
33,900 33,950 4,905 4,306
33,950 34,000 4,918 4,314
34,000
34,000 34,050 4,930 4,321
34,050 34,100 4,943 4,329
34,100 34,150 4,955 4,336
34,150 34,200 4,968 4,344
34,200 34,250 4,980 4,351
34,250 34,300 4,993 4,359
34,300 34,350 5,005 4,366
34,350 34,400 5,018 4,374
34,400 34,450 5,030 4,381
34,450 34,500 5,043 4,389
34,500 34,550 5,055 4,396
34,550 34,600 5,068 4,404
34,600 34,650 5,080 4,411
34,650 34,700 5,093 4,419
34,700 34,750 5,105 4,426
34,750 34,800 5,118 4,434
34,800 34,850 5,130 4,441
34,850 34,900 5,143 4,449
34,900 34,950 5,155 4,456
34,950 35,000 5,168 4,464
35,000
35,000 35,050 5,180 4,471
35,050 35,100 5,193 4,479
35,100 35,150 5,205 4,486
35,150 35,200 5,218 4,494
35,200 35,250 5,230 4,501
35,250 35,300 5,243 4,509
35,300 35,350 5,255 4,516
35,350 35,400 5,268 4,524
35,400 35,450 5,280 4,531
35,450 35,500 5,293 4,539
35,500 35,550 5,305 4,546
35,550 35,600 5,318 4,554
35,600 35,650 5,330 4,561
35,650 35,700 5,343 4,569
35,700 35,750 5,355 4,576
35,750 35,800 5,368 4,584
35,800 35,850 5,380 4,591
35,850 35,900 5,393 4,599
35,900 35,950 5,405 4,606
35,950 36,000 5,418 4,614
36,000
36,000 36,050 5,430 4,621
36,050 36,100 5,443 4,629
36,100 36,150 5,455 4,636
36,150 36,200 5,468 4,644
36,200 36,250 5,480 4,651
36,250 36,300 5,493 4,659
36,300 36,350 5,505 4,666
36,350 36,400 5,518 4,674
36,400 36,450 5,530 4,681
36,450 36,500 5,543 4,689
36,500 36,550 5,555 4,696
36,550 36,600 5,568 4,704
36,600 36,650 5,580 4,711
36,650 36,700 5,593 4,719
36,700 36,750 5,605 4,726
36,750 36,800 5,618 4,734
36,800 36,850 5,630 4,741
36,850 36,900 5,643 4,749
36,900 36,950 5,655 4,756
36,950 37,000 5,668 4,764
37,000
37,000 37,050 5,680 4,771
37,050 37,100 5,693 4,779
37,100 37,150 5,705 4,786
37,150 37,200 5,718 4,794
37,200 37,250 5,730 4,801
37,250 37,300 5,743 4,809
37,300 37,350 5,755 4,816
37,350 37,400 5,768 4,824
37,400 37,450 5,780 4,831
37,450 37,500 5,793 4,839
37,500 37,550 5,805 4,846
37,550 37,600 5,818 4,854
37,600 37,650 5,830 4,861
37,650 37,700 5,843 4,869
37,700 37,750 5,855 4,876
37,750 37,800 5,868 4,884
37,800 37,850 5,880 4,891
37,850 37,900 5,893 4,899
37,900 37,950 5,905 4,906
37,950 38,000 5,918 4,914
38,000
38,000 38,050 5,930 4,921
38,050 38,100 5,943 4,929
38,100 38,150 5,955 4,936
38,150 38,200 5,968 4,944
38,200 38,250 5,980 4,951
38,250 38,300 5,993 4,959
38,300 38,350 6,005 4,966
38,350 38,400 6,018 4,974
38,400 38,450 6,030 4,981
38,450 38,500 6,043 4,989
38,500 38,550 6,055 4,996
38,550 38,600 6,068 5,004
38,600 38,650 6,080 5,011
38,650 38,700 6,093 5,019
38,700 38,750 6,105 5,026
38,750 38,800 6,118 5,034
38,800 38,850 6,130 5,041
38,850 38,900 6,143 5,049
38,900 38,950 6,155 5,056
38,950 39,000 6,168 5,064
39,000
39,000 39,050 6,180 5,071
39,050 39,100 6,193 5,079
39,100 39,150 6,205 5,086
39,150 39,200 6,218 5,094
39,200 39,250 6,230 5,101
39,250 39,300 6,243 5,109
39,300 39,350 6,255 5,116
39,350 39,400 6,268 5,124
39,400 39,450 6,280 5,131
39,450 39,500 6,293 5,139
39,500 39,550 6,305 5,146
39,550 39,600 6,318 5,154
39,600 39,650 6,330 5,161
39,650 39,700 6,343 5,169
39,700 39,750 6,355 5,176
39,750 39,800 6,368 5,184
39,800 39,850 6,380 5,191
39,850 39,900 6,393 5,199
39,900 39,950 6,405 5,206
39,950 40,000 6,418 5,214
40,000
40,000 40,050 6,430 5,221
40,050 40,100 6,443 5,229
40,100 40,150 6,455 5,236
40,150 40,200 6,468 5,244
40,200 40,250 6,480 5,251
40,250 40,300 6,493 5,259
40,300 40,350 6,505 5,266
40,350 40,400 6,518 5,274
40,400 40,450 6,530 5,281
40,450 40,500 6,543 5,289
40,500 40,550 6,555 5,296
40,550 40,600 6,568 5,304
40,600 40,650 6,580 5,311
40,650 40,700 6,593 5,319
40,700 40,750 6,605 5,326
40,750 40,800 6,618 5,334
40,800 40,850 6,630 5,341
40,850 40,900 6,643 5,349
40,900 40,950 6,655 5,356
40,950 41,000 6,668 5,364
41,000
41,000 41,050 6,680 5,371
41,050 41,100 6,693 5,379
41,100 41,150 6,705 5,386
41,150 41,200 6,718 5,394
41,200 41,250 6,730 5,401
41,250 41,300 6,743 5,409
41,300 41,350 6,755 5,416
41,350 41,400 6,768 5,424
41,400 41,450 6,780 5,431
41,450 41,500 6,793 5,439
41,500 41,550 6,805 5,446
41,550 41,600 6,818 5,454
41,600 41,650 6,830 5,461
41,650 41,700 6,843 5,469
41,700 41,750 6,855 5,476
41,750 41,800 6,868 5,484
41,800 41,850 6,880 5,491
41,850 41,900 6,893 5,499
41,900 41,950 6,905 5,506
41,950 42,000 6,918 5,514
42,000
42,000 42,050 6,930 5,521
42,050 42,100 6,943 5,529
42,100 42,150 6,955 5,536
42,150 42,200 6,968 5,544
42,200 42,250 6,980 5,551
42,250 42,300 6,993 5,559
42,300 42,350 7,005 5,566
42,350 42,400 7,018 5,574
42,400 42,450 7,030 5,581
42,450 42,500 7,043 5,589
42,500 42,550 7,055 5,596
42,550 42,600 7,068 5,604
42,600 42,650 7,080 5,611
42,650 42,700 7,093 5,619
42,700 42,750 7,105 5,626
42,750 42,800 7,118 5,634
42,800 42,850 7,130 5,641
42,850 42,900 7,143 5,649
42,900 42,950 7,155 5,656
42,950 43,000 7,168 5,664
43,000
43,000 43,050 7,180 5,671
43,050 43,100 7,193 5,679
43,100 43,150 7,205 5,686
43,150 43,200 7,218 5,694
43,200 43,250 7,230 5,701
43,250 43,300 7,243 5,709
43,300 43,350 7,255 5,716
43,350 43,400 7,268 5,724
43,400 43,450 7,280 5,731
43,450 43,500 7,293 5,739
43,500 43,550 7,305 5,746
43,550 43,600 7,318 5,754
43,600 43,650 7,330 5,761
43,650 43,700 7,343 5,769
43,700 43,750 7,355 5,776
43,750 43,800 7,368 5,784
43,800 43,850 7,380 5,791
43,850 43,900 7,393 5,799
43,900 43,950 7,405 5,806
43,950 44,000 7,418 5,814
44,000
44,000 44,050 7,430 5,821
44,050 44,100 7,443 5,829
44,100 44,150 7,455 5,836
44,150 44,200 7,468 5,844
44,200 44,250 7,480 5,851
44,250 44,300 7,493 5,859
44,300 44,350 7,505 5,866
44,350 44,400 7,518 5,874
44,400 44,450 7,530 5,881
44,450 44,500 7,543 5,889
44,500 44,550 7,555 5,896
44,550 44,600 7,568 5,904
44,600 44,650 7,580 5,911
44,650 44,700 7,593 5,919
44,700 44,750 7,605 5,926
44,750 44,800 7,618 5,934
44,800 44,850 7,630 5,941
44,850 44,900 7,643 5,949
44,900 44,950 7,655 5,956
44,950 45,000 7,668 5,964
45,000
45,000 45,050 7,680 5,971
45,050 45,100 7,693 5,979
45,100 45,150 7,705 5,986
45,150 45,200 7,718 5,994
45,200 45,250 7,730 6,001
45,250 45,300 7,743 6,009
45,300 45,350 7,755 6,016
45,350 45,400 7,768 6,024
45,400 45,450 7,780 6,031
45,450 45,500 7,793 6,039
45,500 45,550 7,805 6,046
45,550 45,600 7,818 6,054
45,600 45,650 7,830 6,061
45,650 45,700 7,843 6,069
45,700 45,750 7,855 6,076
45,750 45,800 7,868 6,084
45,800 45,850 7,880 6,091
45,850 45,900 7,893 6,099
45,900 45,950 7,905 6,106
45,950 46,000 7,918 6,114
46,000
46,000 46,050 7,930 6,121
46,050 46,100 7,943 6,129
46,100 46,150 7,955 6,136
46,150 46,200 7,968 6,144
46,200 46,250 7,980 6,151
46,250 46,300 7,993 6,159
46,300 46,350 8,005 6,166
46,350 46,400 8,018 6,174
46,400 46,450 8,030 6,181
46,450 46,500 8,043 6,189
46,500 46,550 8,055 6,196
46,550 46,600 8,068 6,204
46,600 46,650 8,080 6,211
46,650 46,700 8,093 6,219
46,700 46,750 8,105 6,226
46,750 46,800 8,118 6,234
46,800 46,850 8,130 6,241
46,850 46,900 8,143 6,249
46,900 46,950 8,155 6,256
46,950 47,000 8,168 6,264
47,000
47,000 47,050 8,180 6,271
47,050 47,100 8,193 6,279
47,100 47,150 8,205 6,286
47,150 47,200 8,218 6,294
47,200 47,250 8,230 6,301
47,250 47,300 8,243 6,309
47,300 47,350 8,255 6,316
47,350 47,400 8,268 6,324
47,400 47,450 8,280 6,331
47,450 47,500 8,293 6,339
47,500 47,550 8,305 6,346
47,550 47,600 8,318 6,354
47,600 47,650 8,330 6,361
47,650 47,700 8,343 6,369
47,700 47,750 8,355 6,376
47,750 47,800 8,368 6,384
47,800 47,850 8,380 6,391
47,850 47,900 8,393 6,399
47,900 47,950 8,405 6,406
47,950 48,000 8,418 6,414
48,000
48,000 48,050 8,430 6,421
48,050 48,100 8,443 6,429
48,100 48,150 8,455 6,436
48,150 48,200 8,468 6,444
48,200 48,250 8,480 6,451
48,250 48,300 8,493 6,459
48,300 48,350 8,505 6,466
48,350 48,400 8,518 6,474
48,400 48,450 8,530 6,481
48,450 48,500 8,543 6,489
48,500 48,550 8,555 6,496
48,550 48,600 8,568 6,504
48,600 48,650 8,580 6,511
48,650 48,700 8,593 6,519
48,700 48,750 8,605 6,526
48,750 48,800 8,618 6,534
48,800 48,850 8,630 6,541
48,850 48,900 8,643 6,549
48,900 48,950 8,655 6,556
48,950 49,000 8,668 6,564
49,000
49,000 49,050 8,680 6,571
49,050 49,100 8,693 6,579
49,100 49,150 8,705 6,586
49,150 49,200 8,718 6,594
49,200 49,250 8,730 6,601
49,250 49,300 8,743 6,609
49,300 49,350 8,755 6,616
49,350 49,400 8,768 6,624
49,400 49,450 8,780 6,631
49,450 49,500 8,793 6,639
49,500 49,550 8,805 6,646
49,550 49,600 8,818 6,654
49,600 49,650 8,830 6,661
49,650 49,700 8,843 6,669
49,700 49,750 8,855 6,676
49,750 49,800 8,868 6,684
49,800 49,850 8,880 6,691
49,850 49,900 8,893 6,699
49,900 49,950 8,905 6,706
49,950 50,000 8,918 6,714
50,000
50,000 50,050 8,930 6,721
50,050 50,100 8,943 6,729
50,100 50,150 8,955 6,736
50,150 50,200 8,968 6,744
50,200 50,250 8,980 6,751
50,250 50,300 8,993 6,759
50,300 50,350 9,005 6,766
50,350 50,400 9,018 6,774
50,400 50,450 9,030 6,781
50,450 50,500 9,043 6,789
50,500 50,550 9,055 6,796
50,550 50,600 9,068 6,804
50,600 50,650 9,080 6,811
50,650 50,700 9,093 6,819
50,700 50,750 9,105 6,826
50,750 50,800 9,118 6,834
50,800 50,850 9,130 6,841
50,850 50,900 9,143 6,849
50,900 50,950 9,155 6,856
50,950 51,000 9,168 6,864
51,000
51,000 51,050 9,180 6,871
51,050 51,100 9,193 6,879
51,100 51,150 9,205 6,886
51,150 51,200 9,218 6,894
51,200 51,250 9,230 6,901
51,250 51,300 9,243 6,909
51,300 51,350 9,255 6,916
51,350 51,400 9,268 6,924
51,400 51,450 9,280 6,931
51,450 51,500 9,293 6,939
51,500 51,550 9,305 6,946
51,550 51,600 9,318 6,954
51,600 51,650 9,330 6,961
51,650 51,700 9,343 6,969
51,700 51,750 9,355 6,976
51,750 51,800 9,368 6,984
51,800 51,850 9,380 6,991
51,850 51,900 9,393 6,999
51,900 51,950 9,405 7,006
51,950 52,000 9,418 7,014
52,000
52,000 52,050 9,430 7,021
52,050 52,100 9,443 7,029
52,100 52,150 9,455 7,036
52,150 52,200 9,468 7,044
52,200 52,250 9,480 7,051
52,250 52,300 9,493 7,059
52,300 52,350 9,505 7,066
52,350 52,400 9,518 7,074
52,400 52,450 9,530 7,081
52,450 52,500 9,543 7,089
52,500 52,550 9,555 7,096
52,550 52,600 9,568 7,104
52,600 52,650 9,580 7,111
52,650 52,700 9,593 7,119
52,700 52,750 9,605 7,126
52,750 52,800 9,618 7,134
52,800 52,850 9,630 7,141
52,850 52,900 9,643 7,149
52,900 52,950 9,655 7,156
52,950 53,000 9,668 7,164
53,000
53,000 53,050 9,680 7,171
53,050 53,100 9,693 7,179
53,100 53,150 9,705 7,186
53,150 53,200 9,718 7,194
53,200 53,250 9,730 7,201
53,250 53,300 9,743 7,209
53,300 53,350 9,755 7,216
53,350 53,400 9,768 7,224
53,400 53,450 9,780 7,231
53,450 53,500 9,793 7,239
53,500 53,550 9,805 7,246
53,550 53,600 9,818 7,254
53,600 53,650 9,830 7,261
53,650 53,700 9,843 7,269
53,700 53,750 9,855 7,276
53,750 53,800 9,868 7,284
53,800 53,850 9,880 7,291
53,850 53,900 9,893 7,299
53,900 53,950 9,905 7,306
53,950 54,000 9,918 7,314
54,000
54,000 54,050 9,930 7,321
54,050 54,100 9,943 7,329
54,100 54,150 9,955 7,336
54,150 54,200 9,968 7,344
54,200 54,250 9,980 7,351
54,250 54,300 9,993 7,359
54,300 54,350 10,005 7,366
54,350 54,400 10,018 7,374
54,400 54,450 10,030 7,381
54,450 54,500 10,043 7,389
54,500 54,550 10,055 7,396
54,550 54,600 10,068 7,404
54,600 54,650 10,080 7,411
54,650 54,700 10,093 7,419
54,700 54,750 10,105 7,426
54,750 54,800 10,118 7,434
54,800 54,850 10,130 7,441
54,850 54,900 10,143 7,449
54,900 54,950 10,155 7,456
54,950 55,000 10,168 7,464
55,000
55,000 55,050 10,180 7,471
55,050 55,100 10,193 7,479
55,100 55,150 10,205 7,486
55,150 55,200 10,218 7,494
55,200 55,250 10,230 7,501
55,250 55,300 10,243 7,509
55,300 55,350 10,255 7,516
55,350 55,400 10,268 7,524
55,400 55,450 10,280 7,531
55,450 55,500 10,293 7,539
55,500 55,550 10,305 7,546
55,550 55,600 10,318 7,554
55,600 55,650 10,330 7,561
55,650 55,700 10,343 7,569
55,700 55,750 10,355 7,576
55,750 55,800 10,368 7,584
55,800 55,850 10,380 7,591
55,850 55,900 10,393 7,599
55,900 55,950 10,405 7,606
55,950 56,000 10,418 7,614
56,000
56,000 56,050 10,430 7,621
56,050 56,100 10,443 7,629
56,100 56,150 10,455 7,636
56,150 56,200 10,468 7,644
56,200 56,250 10,480 7,651
56,250 56,300 10,493 7,659
56,300 56,350 10,505 7,666
56,350 56,400 10,518 7,674
56,400 56,450 10,530 7,681
56,450 56,500 10,543 7,689
56,500 56,550 10,555 7,696
56,550 56,600 10,568 7,704
56,600 56,650 10,580 7,711
56,650 56,700 10,593 7,719
56,700 56,750 10,605 7,726
56,750 56,800 10,618 7,734
56,800 56,850 10,630 7,741
56,850 56,900 10,643 7,749
56,900 56,950 10,655 7,756
56,950 57,000 10,668 7,764
57,000
57,000 57,050 10,680 7,771
57,050 57,100 10,693 7,779
57,100 57,150 10,705 7,786
57,150 57,200 10,718 7,794
57,200 57,250 10,730 7,801
57,250 57,300 10,743 7,809
57,300 57,350 10,755 7,816
57,350 57,400 10,768 7,824
57,400 57,450 10,780 7,831
57,450 57,500 10,793 7,839
57,500 57,550 10,805 7,846
57,550 57,600 10,818 7,854
57,600 57,650 10,830 7,861
57,650 57,700 10,843 7,869
57,700 57,750 10,855 7,876
57,750 57,800 10,868 7,884
57,800 57,850 10,880 7,891
57,850 57,900 10,893 7,899
57,900 57,950 10,905 7,906
57,950 58,000 10,918 7,914
58,000
58,000 58,050 10,930 7,921
58,050 58,100 10,943 7,929
58,100 58,150 10,955 7,936
58,150 58,200 10,968 7,944
58,200 58,250 10,980 7,951
58,250 58,300 10,993 7,959
58,300 58,350 11,005 7,966
58,350 58,400 11,018 7,974
58,400 58,450 11,030 7,981
58,450 58,500 11,043 7,989
58,500 58,550 11,055 7,996
58,550 58,600 11,068 8,004
58,600 58,650 11,080 8,011
58,650 58,700 11,093 8,019
58,700 58,750 11,105 8,026
58,750 58,800 11,118 8,034
58,800 58,850 11,130 8,041
58,850 58,900 11,143 8,049
58,900 58,950 11,155 8,056
58,950 59,000 11,168 8,064
59,000
59,000 59,050 11,180 8,071
59,050 59,100 11,193 8,079
59,100 59,150 11,205 8,086
59,150 59,200 11,218 8,094
59,200 59,250 11,230 8,101
59,250 59,300 11,243 8,109
59,300 59,350 11,255 8,116
59,350 59,400 11,268 8,124
59,400 59,450 11,280 8,131
59,450 59,500 11,293 8,139
59,500 59,550 11,305 8,146
59,550 59,600 11,318 8,154
59,600 59,650 11,330 8,161
59,650 59,700 11,343 8,169
59,700 59,750 11,355 8,176
59,750 59,800 11,368 8,184
59,800 59,850 11,380 8,191
59,850 59,900 11,393 8,199
59,900 59,950 11,405 8,206
59,950 60,000 11,418 8,214
60,000
60,000 60,050 11,430 8,221
60,050 60,100 11,443 8,229
60,100 60,150 11,455 8,236
60,150 60,200 11,468 8,244
60,200 60,250 11,480 8,251
60,250 60,300 11,493 8,259
60,300 60,350 11,505 8,266
60,350 60,400 11,518 8,274
60,400 60,450 11,530 8,281
60,450 60,500 11,543 8,289
60,500 60,550 11,555 8,296
60,550 60,600 11,568 8,304
60,600 60,650 11,580 8,311
60,650 60,700 11,593 8,319
60,700 60,750 11,605 8,326
60,750 60,800 11,618 8,334
60,800 60,850 11,630 8,341
60,850 60,900 11,643 8,349
60,900 60,950 11,655 8,356
60,950 61,000 11,668 8,364
61,000
61,000 61,050 11,680 8,371
61,050 61,100 11,693 8,379
61,100 61,150 11,705 8,386
61,150 61,200 11,718 8,394
61,200 61,250 11,730 8,401
61,250 61,300 11,743 8,409
61,300 61,350 11,755 8,416
61,350 61,400 11,768 8,424
61,400 61,450 11,780 8,431
61,450 61,500 11,793 8,439
61,500 61,550 11,805 8,446
61,550 61,600 11,818 8,454
61,600 61,650 11,830 8,461
61,650 61,700 11,843 8,469
61,700 61,750 11,855 8,476
61,750 61,800 11,868 8,484
61,800 61,850 11,880 8,491
61,850 61,900 11,893 8,499
61,900 61,950 11,905 8,506
61,950 62,000 11,918 8,514
62,000
62,000 62,050 11,930 8,521
62,050 62,100 11,943 8,529
62,100 62,150 11,955 8,536
62,150 62,200 11,968 8,544
62,200 62,250 11,980 8,551
62,250 62,300 11,993 8,559
62,300 62,350 12,005 8,566
62,350 62,400 12,018 8,574
62,400 62,450 12,030 8,581
62,450 62,500 12,043 8,589
62,500 62,550 12,055 8,596
62,550 62,600 12,068 8,604
62,600 62,650 12,080 8,611
62,650 62,700 12,093 8,619
62,700 62,750 12,105 8,626
62,750 62,800 12,118 8,634
62,800 62,850 12,130 8,641
62,850 62,900 12,143 8,649
62,900 62,950 12,155 8,656
62,950 63,000 12,168 8,664
63,000
63,000 63,050 12,180 8,671
63,050 63,100 12,193 8,679
63,100 63,150 12,205 8,686
63,150 63,200 12,218 8,694
63,200 63,250 12,230 8,701
63,250 63,300 12,243 8,709
63,300 63,350 12,255 8,716
63,350 63,400 12,268 8,724
63,400 63,450 12,280 8,731
63,450 63,500 12,293 8,739
63,500 63,550 12,305 8,746
63,550 63,600 12,318 8,754
63,600 63,650 12,330 8,761
63,650 63,700 12,343 8,769
63,700 63,750 12,355 8,779
63,750 63,800 12,368 8,791
63,800 63,850 12,380 8,804
63,850 63,900 12,393 8,816
63,900 63,950 12,405 8,829
63,950 64,000 12,418 8,841
64,000
64,000 64,050 12,430 8,854
64,050 64,100 12,443 8,866
64,100 64,150 12,455 8,879
64,150 64,200 12,468 8,891
64,200 64,250 12,480 8,904
64,250 64,300 12,493 8,916
64,300 64,350 12,505 8,929
64,350 64,400 12,518 8,941
64,400 64,450 12,530 8,954
64,450 64,500 12,543 8,966
64,500 64,550 12,555 8,979
64,550 64,600 12,568 8,991
64,600 64,650 12,580 9,004
64,650 64,700 12,593 9,016
64,700 64,750 12,605 9,029
64,750 64,800 12,618 9,041
64,800 64,850 12,630 9,054
64,850 64,900 12,643 9,066
64,900 64,950 12,655 9,079
64,950 65,000 12,668 9,091
65,000
65,000 65,050 12,680 9,104
65,050 65,100 12,693 9,116
65,100 65,150 12,705 9,129
65,150 65,200 12,718 9,141
65,200 65,250 12,730 9,154
65,250 65,300 12,743 9,166
65,300 65,350 12,755 9,179
65,350 65,400 12,768 9,191
65,400 65,450 12,780 9,204
65,450 65,500 12,793 9,216
65,500 65,550 12,805 9,229
65,550 65,600 12,818 9,241
65,600 65,650 12,830 9,254
65,650 65,700 12,843 9,266
65,700 65,750 12,855 9,279
65,750 65,800 12,868 9,291
65,800 65,850 12,880 9,304
65,850 65,900 12,893 9,316
65,900 65,950 12,905 9,329
65,950 66,000 12,918 9,341
66,000
66,000 66,050 12,930 9,354
66,050 66,100 12,943 9,366
66,100 66,150 12,955 9,379
66,150 66,200 12,968 9,391
66,200 66,250 12,980 9,404
66,250 66,300 12,993 9,416
66,300 66,350 13,005 9,429
66,350 66,400 13,018 9,441
66,400 66,450 13,030 9,454
66,450 66,500 13,043 9,466
66,500 66,550 13,055 9,479
66,550 66,600 13,068 9,491
66,600 66,650 13,080 9,504
66,650 66,700 13,093 9,516
66,700 66,750 13,105 9,529
66,750 66,800 13,118 9,541
66,800 66,850 13,130 9,554
66,850 66,900 13,143 9,566
66,900 66,950 13,155 9,579
66,950 67,000 13,168 9,591
67,000
67,000 67,050 13,180 9,604
67,050 67,100 13,193 9,616
67,100 67,150 13,205 9,629
67,150 67,200 13,218 9,641
67,200 67,250 13,230 9,654
67,250 67,300 13,243 9,666
67,300 67,350 13,255 9,679
67,350 67,400 13,268 9,691
67,400 67,450 13,280 9,704
67,450 67,500 13,293 9,716
67,500 67,550 13,305 9,729
67,550 67,600 13,318 9,741
67,600 67,650 13,330 9,754
67,650 67,700 13,343 9,766
67,700 67,750 13,355 9,779
67,750 67,800 13,368 9,791
67,800 67,850 13,380 9,804
67,850 67,900 13,393 9,816
67,900 67,950 13,405 9,829
67,950 68,000 13,418 9,841
68,000
68,000 68,050 13,430 9,854
68,050 68,100 13,443 9,866
68,100 68,150 13,455 9,879
68,150 68,200 13,468 9,891
68,200 68,250 13,480 9,904
68,250 68,300 13,493 9,916
68,300 68,350 13,505 9,929
68,350 68,400 13,518 9,941
68,400 68,450 13,530 9,954
68,450 68,500 13,543 9,966
68,500 68,550 13,555 9,979
68,550 68,600 13,568 9,991
68,600 68,650 13,580 10,004
68,650 68,700 13,593 10,016
68,700 68,750 13,605 10,029
68,750 68,800 13,618 10,041
68,800 68,850 13,630 10,054
68,850 68,900 13,643 10,066
68,900 68,950 13,655 10,079
68,950 69,000 13,668 10,091
69,000
69,000 69,050 13,680 10,104
69,050 69,100 13,693 10,116
69,100 69,150 13,705 10,129
69,150 69,200 13,718 10,141
69,200 69,250 13,730 10,154
69,250 69,300 13,743 10,166
69,300 69,350 13,755 10,179
69,350 69,400 13,768 10,191
69,400 69,450 13,780 10,204
69,450 69,500 13,793 10,216
69,500 69,550 13,805 10,229
69,550 69,600 13,818 10,241
69,600 69,650 13,830 10,254
69,650 69,700 13,843 10,266
69,700 69,750 13,855 10,279
69,750 69,800 13,868 10,291
69,800 69,850 13,880 10,304
69,850 69,900 13,893 10,316
69,900 69,950 13,905 10,329
69,950 70,000 13,918 10,341
70,000
70,000 70,050 13,930 10,354
70,050 70,100 13,943 10,366
70,100 70,150 13,955 10,379
70,150 70,200 13,968 10,391
70,200 70,250 13,980 10,404
70,250 70,300 13,993 10,416
70,300 70,350 14,005 10,429
70,350 70,400 14,018 10,441
70,400 70,450 14,030 10,454
70,450 70,500 14,043 10,466
70,500 70,550 14,055 10,479
70,550 70,600 14,068 10,491
70,600 70,650 14,080 10,504
70,650 70,700 14,093 10,516
70,700 70,750 14,105 10,529
70,750 70,800 14,118 10,541
70,800 70,850 14,130 10,554
70,850 70,900 14,143 10,566
70,900 70,950 14,155 10,579
70,950 71,000 14,168 10,591
71,000
71,000 71,050 14,180 10,604
71,050 71,100 14,193 10,616
71,100 71,150 14,205 10,629
71,150 71,200 14,218 10,641
71,200 71,250 14,230 10,654
71,250 71,300 14,243 10,666
71,300 71,350 14,255 10,679
71,350 71,400 14,268 10,691
71,400 71,450 14,280 10,704
71,450 71,500 14,293 10,716
71,500 71,550 14,305 10,729
71,550 71,600 14,318 10,741
71,600 71,650 14,330 10,754
71,650 71,700 14,343 10,766
71,700 71,750 14,355 10,779
71,750 71,800 14,368 10,791
71,800 71,850 14,380 10,804
71,850 71,900 14,393 10,816
71,900 71,950 14,405 10,829
71,950 72,000 14,418 10,841
72,000
72,000 72,050 14,430 10,854
72,050 72,100 14,443 10,866
72,100 72,150 14,455 10,879
72,150 72,200 14,468 10,891
72,200 72,250 14,480 10,904
72,250 72,300 14,493 10,916
72,300 72,350 14,505 10,929
72,350 72,400 14,518 10,941
72,400 72,450 14,530 10,954
72,450 72,500 14,543 10,966
72,500 72,550 14,555 10,979
72,550 72,600 14,568 10,991
72,600 72,650 14,580 11,004
72,650 72,700 14,593 11,016
72,700 72,750 14,605 11,029
72,750 72,800 14,618 11,041
72,800 72,850 14,630 11,054
72,850 72,900 14,643 11,066
72,900 72,950 14,655 11,079
72,950 73,000 14,668 11,091
73,000
73,000 73,050 14,680 11,104
73,050 73,100 14,693 11,116
73,100 73,150 14,705 11,129
73,150 73,200 14,718 11,141
73,200 73,250 14,730 11,154
73,250 73,300 14,743 11,166
73,300 73,350 14,755 11,179
73,350 73,400 14,768 11,191
73,400 73,450 14,780 11,204
73,450 73,500 14,793 11,216
73,500 73,550 14,805 11,229
73,550 73,600 14,818 11,241
73,600 73,650 14,830 11,254
73,650 73,700 14,843 11,266
73,700 73,750 14,855 11,279
73,750 73,800 14,868 11,291
73,800 73,850 14,880 11,304
73,850 73,900 14,893 11,316
73,900 73,950 14,905 11,329
73,950 74,000 14,918 11,341
74,000
74,000 74,050 14,930 11,354
74,050 74,100 14,943 11,366
74,100 74,150 14,955 11,379
74,150 74,200 14,968 11,391
74,200 74,250 14,980 11,404
74,250 74,300 14,993 11,416
74,300 74,350 15,005 11,429
74,350 74,400 15,018 11,441
74,400 74,450 15,030 11,454
74,450 74,500 15,043 11,466
74,500 74,550 15,055 11,479
74,550 74,600 15,068 11,491
74,600 74,650 15,080 11,504
74,650 74,700 15,093 11,516
74,700 74,750 15,105 11,529
74,750 74,800 15,118 11,541
74,800 74,850 15,130 11,554
74,850 74,900 15,143 11,566
74,900 74,950 15,155 11,579
74,950 75,000 15,168 11,591
75,000
75,000 75,050 15,180 11,604
75,050 75,100 15,193 11,616
75,100 75,150 15,205 11,629
75,150 75,200 15,218 11,641
75,200 75,250 15,230 11,654
75,250 75,300 15,243 11,666
75,300 75,350 15,255 11,679
75,350 75,400 15,268 11,691
75,400 75,450 15,280 11,704
75,450 75,500 15,293 11,716
75,500 75,550 15,305 11,729
75,550 75,600 15,318 11,741
75,600 75,650 15,330 11,754
75,650 75,700 15,343 11,766
75,700 75,750 15,355 11,779
75,750 75,800 15,368 11,791
75,800 75,850 15,380 11,804
75,850 75,900 15,393 11,816
75,900 75,950 15,405 11,829
75,950 76,000 15,418 11,841
76,000
76,000 76,050 15,430 11,854
76,050 76,100 15,443 11,866
76,100 76,150 15,455 11,879
76,150 76,200 15,468 11,891
76,200 76,250 15,480 11,904
76,250 76,300 15,493 11,916
76,300 76,350 15,505 11,929
76,350 76,400 15,518 11,941
76,400 76,450 15,530 11,954
76,450 76,500 15,543 11,966
76,500 76,550 15,555 11,979
76,550 76,600 15,568 11,991
76,600 76,650 15,580 12,004
76,650 76,700 15,593 12,016
76,700 76,750 15,605 12,029
76,750 76,800 15,618 12,041
76,800 76,850 15,630 12,054
76,850 76,900 15,643 12,066
76,900 76,950 15,655 12,079
76,950 77,000 15,668 12,091
77,000
77,000 77,050 15,680 12,104
77,050 77,100 15,693 12,116
77,100 77,150 15,706 12,129
77,150 77,200 15,720 12,141
77,200 77,250 15,734 12,154
77,250 77,300 15,748 12,166
77,300 77,350 15,762 12,179
77,350 77,400 15,776 12,191
77,400 77,450 15,790 12,204
77,450 77,500 15,804 12,216
77,500 77,550 15,818 12,229
77,550 77,600 15,832 12,241
77,600 77,650 15,846 12,254
77,650 77,700 15,860 12,266
77,700 77,750 15,874 12,279
77,750 77,800 15,888 12,291
77,800 77,850 15,902 12,304
77,850 77,900 15,916 12,316
77,900 77,950 15,930 12,329
77,950 78,000 15,944 12,341
78,000
78,000 78,050 15,958 12,354
78,050 78,100 15,972 12,366
78,100 78,150 15,986 12,379
78,150 78,200 16,000 12,391
78,200 78,250 16,014 12,404
78,250 78,300 16,028 12,416
78,300 78,350 16,042 12,429
78,350 78,400 16,056 12,441
78,400 78,450 16,070 12,454
78,450 78,500 16,084 12,466
78,500 78,550 16,098 12,479
78,550 78,600 16,112 12,491
78,600 78,650 16,126 12,504
78,650 78,700 16,140 12,516
78,700 78,750 16,154 12,529
78,750 78,800 16,168 12,541
78,800 78,850 16,182 12,554
78,850 78,900 16,196 12,566
78,900 78,950 16,210 12,579
78,950 79,000 16,224 12,591
79,000
79,000 79,050 16,238 12,604
79,050 79,100 16,252 12,616
79,100 79,150 16,266 12,629
79,150 79,200 16,280 12,641
79,200 79,250 16,294 12,654
79,250 79,300 16,308 12,666
79,300 79,350 16,322 12,679
79,350 79,400 16,336 12,691
79,400 79,450 16,350 12,704
79,450 79,500 16,364 12,716
79,500 79,550 16,378 12,729
79,550 79,600 16,392 12,741
79,600 79,650 16,406 12,754
79,650 79,700 16,420 12,766
79,700 79,750 16,434 12,779
79,750 79,800 16,448 12,791
79,800 79,850 16,462 12,804
79,850 79,900 16,476 12,816
79,900 79,950 16,490 12,829
79,950 80,000 16,504 12,841
80,000
80,000 80,050 16,518 12,854
80,050 80,100 16,532 12,866
80,100 80,150 16,546 12,879
80,150 80,200 16,560 12,891
80,200 80,250 16,574 12,904
80,250 80,300 16,588 12,916
80,300 80,350 16,602 12,929
80,350 80,400 16,616 12,941
80,400 80,450 16,630 12,954
80,450 80,500 16,644 12,966
80,500 80,550 16,658 12,979
80,550 80,600 16,672 12,991
80,600 80,650 16,686 13,004
80,650 80,700 16,700 13,016
80,700 80,750 16,714 13,029
80,750 80,800 16,728 13,041
80,800 80,850 16,742 13,054
80,850 80,900 16,756 13,066
80,900 80,950 16,770 13,079
80,950 81,000 16,784 13,091
81,000
81,000 81,050 16,798 13,104
81,050 81,100 16,812 13,116
81,100 81,150 16,826 13,129
81,150 81,200 16,840 13,141
81,200 81,250 16,854 13,154
81,250 81,300 16,868 13,166
81,300 81,350 16,882 13,179
81,350 81,400 16,896 13,191
81,400 81,450 16,910 13,204
81,450 81,500 16,924 13,216
81,500 81,550 16,938 13,229
81,550 81,600 16,952 13,241
81,600 81,650 16,966 13,254
81,650 81,700 16,980 13,266
81,700 81,750 16,994 13,279
81,750 81,800 17,008 13,291
81,800 81,850 17,022 13,304
81,850 81,900 17,036 13,316
81,900 81,950 17,050 13,329
81,950 82,000 17,064 13,341
82,000
82,000 82,050 17,078 13,354
82,050 82,100 17,092 13,366
82,100 82,150 17,106 13,379
82,150 82,200 17,120 13,391
82,200 82,250 17,134 13,404
82,250 82,300 17,148 13,416
82,300 82,350 17,162 13,429
82,350 82,400 17,176 13,441
82,400 82,450 17,190 13,454
82,450 82,500 17,204 13,466
82,500 82,550 17,218 13,479
82,550 82,600 17,232 13,491
82,600 82,650 17,246 13,504
82,650 82,700 17,260 13,516
82,700 82,750 17,274 13,529
82,750 82,800 17,288 13,541
82,800 82,850 17,302 13,554
82,850 82,900 17,316 13,566
82,900 82,950 17,330 13,579
82,950 83,000 17,344 13,591
83,000
83,000 83,050 17,358 13,604
83,050 83,100 17,372 13,616
83,100 83,150 17,386 13,629
83,150 83,200 17,400 13,641
83,200 83,250 17,414 13,654
83,250 83,300 17,428 13,666
83,300 83,350 17,442 13,679
83,350 83,400 17,456 13,691
83,400 83,450 17,470 13,704
83,450 83,500 17,484 13,716
83,500 83,550 17,498 13,729
83,550 83,600 17,512 13,741
83,600 83,650 17,526 13,754
83,650 83,700 17,540 13,766
83,700 83,750 17,554 13,779
83,750 83,800 17,568 13,791
83,800 83,850 17,582 13,804
83,850 83,900 17,596 13,816
83,900 83,950 17,610 13,829
83,950 84,000 17,624 13,841
84,000
84,000 84,050 17,638 13,854
84,050 84,100 17,652 13,866
84,100 84,150 17,666 13,879
84,150 84,200 17,680 13,891
84,200 84,250 17,694 13,904
84,250 84,300 17,708 13,916
84,300 84,350 17,722 13,929
84,350 84,400 17,736 13,941
84,400 84,450 17,750 13,954
84,450 84,500 17,764 13,966
84,500 84,550 17,778 13,979
84,550 84,600 17,792 13,991
84,600 84,650 17,806 14,004
84,650 84,700 17,820 14,016
84,700 84,750 17,834 14,029
84,750 84,800 17,848 14,041
84,800 84,850 17,862 14,054
84,850 84,900 17,876 14,066
84,900 84,950 17,890 14,079
84,950 85,000 17,904 14,091
85,000
85,000 85,050 17,918 14,104
85,050 85,100 17,932 14,116
85,100 85,150 17,946 14,129
85,150 85,200 17,960 14,141
85,200 85,250 17,974 14,154
85,250 85,300 17,988 14,166
85,300 85,350 18,002 14,179
85,350 85,400 18,016 14,191
85,400 85,450 18,030 14,204
85,450 85,500 18,044 14,216
85,500 85,550 18,058 14,229
85,550 85,600 18,072 14,241
85,600 85,650 18,086 14,254
85,650 85,700 18,100 14,266
85,700 85,750 18,114 14,279
85,750 85,800 18,128 14,291
85,800 85,850 18,142 14,304
85,850 85,900 18,156 14,316
85,900 85,950 18,170 14,329
85,950 86,000 18,184 14,341
86,000
86,000 86,050 18,198 14,354
86,050 86,100 18,212 14,366
86,100 86,150 18,226 14,379
86,150 86,200 18,240 14,391
86,200 86,250 18,254 14,404
86,250 86,300 18,268 14,416
86,300 86,350 18,282 14,429
86,350 86,400 18,296 14,441
86,400 86,450 18,310 14,454
86,450 86,500 18,324 14,466
86,500 86,550 18,338 14,479
86,550 86,600 18,352 14,491
86,600 86,650 18,366 14,504
86,650 86,700 18,380 14,516
86,700 86,750 18,394 14,529
86,750 86,800 18,408 14,541
86,800 86,850 18,422 14,554
86,850 86,900 18,436 14,566
86,900 86,950 18,450 14,579
86,950 87,000 18,464 14,591
87,000
87,000 87,050 18,478 14,604
87,050 87,100 18,492 14,616
87,100 87,150 18,506 14,629
87,150 87,200 18,520 14,641
87,200 87,250 18,534 14,654
87,250 87,300 18,548 14,666
87,300 87,350 18,562 14,679
87,350 87,400 18,576 14,691
87,400 87,450 18,590 14,704
87,450 87,500 18,604 14,716
87,500 87,550 18,618 14,729
87,550 87,600 18,632 14,741
87,600 87,650 18,646 14,754
87,650 87,700 18,660 14,766
87,700 87,750 18,674 14,779
87,750 87,800 18,688 14,791
87,800 87,850 18,702 14,804
87,850 87,900 18,716 14,816
87,900 87,950 18,730 14,829
87,950 88,000 18,744 14,841
88,000
88,000 88,050 18,758 14,854
88,050 88,100 18,772 14,866
88,100 88,150 18,786 14,879
88,150 88,200 18,800 14,891
88,200 88,250 18,814 14,904
88,250 88,300 18,828 14,916
88,300 88,350 18,842 14,929
88,350 88,400 18,856 14,941
88,400 88,450 18,870 14,954
88,450 88,500 18,884 14,966
88,500 88,550 18,898 14,979
88,550 88,600 18,912 14,991
88,600 88,650 18,926 15,004
88,650 88,700 18,940 15,016
88,700 88,750 18,954 15,029
88,750 88,800 18,968 15,041
88,800 88,850 18,982 15,054
88,850 88,900 18,996 15,066
88,900 88,950 19,010 15,079
88,950 89,000 19,024 15,091
89,000
89,000 89,050 19,038 15,104
89,050 89,100 19,052 15,116
89,100 89,150 19,066 15,129
89,150 89,200 19,080 15,141
89,200 89,250 19,094 15,154
89,250 89,300 19,108 15,166
89,300 89,350 19,122 15,179
89,350 89,400 19,136 15,191
89,400 89,450 19,150 15,204
89,450 89,500 19,164 15,216
89,500 89,550 19,178 15,229
89,550 89,600 19,192 15,241
89,600 89,650 19,206 15,254
89,650 89,700 19,220 15,266
89,700 89,750 19,234 15,279
89,750 89,800 19,248 15,291
89,800 89,850 19,262 15,304
89,850 89,900 19,276 15,316
89,900 89,950 19,290 15,329
89,950 90,000 19,304 15,341
90,000
90,000 90,050 19,318 15,354
90,050 90,100 19,332 15,366
90,100 90,150 19,346 15,379
90,150 90,200 19,360 15,391
90,200 90,250 19,374 15,404
90,250 90,300 19,388 15,416
90,300 90,350 19,402 15,429
90,350 90,400 19,416 15,441
90,400 90,450 19,430 15,454
90,450 90,500 19,444 15,466
90,500 90,550 19,458 15,479
90,550 90,600 19,472 15,491
90,600 90,650 19,486 15,504
90,650 90,700 19,500 15,516
90,700 90,750 19,514 15,529
90,750 90,800 19,528 15,541
90,800 90,850 19,542 15,554
90,850 90,900 19,556 15,566
90,900 90,950 19,570 15,579
90,950 91,000 19,584 15,591
91,000
91,000 91,050 19,598 15,604
91,050 91,100 19,612 15,616
91,100 91,150 19,626 15,629
91,150 91,200 19,640 15,641
91,200 91,250 19,654 15,654
91,250 91,300 19,668 15,666
91,300 91,350 19,682 15,679
91,350 91,400 19,696 15,691
91,400 91,450 19,710 15,704
91,450 91,500 19,724 15,716
91,500 91,550 19,738 15,729
91,550 91,600 19,752 15,741
91,600 91,650 19,766 15,754
91,650 91,700 19,780 15,766
91,700 91,750 19,794 15,779
91,750 91,800 19,808 15,791
91,800 91,850 19,822 15,804
91,850 91,900 19,836 15,816
91,900 91,950 19,850 15,829
91,950 92,000 19,864 15,841
92,000
92,000 92,050 19,878 15,854
92,050 92,100 19,892 15,866
92,100 92,150 19,906 15,879
92,150 92,200 19,920 15,891
92,200 92,250 19,934 15,904
92,250 92,300 19,948 15,916
92,300 92,350 19,962 15,929
92,350 92,400 19,976 15,941
92,400 92,450 19,990 15,954
92,450 92,500 20,004 15,966
92,500 92,550 20,018 15,979
92,550 92,600 20,032 15,991
92,600 92,650 20,046 16,004
92,650 92,700 20,060 16,016
92,700 92,750 20,074 16,029
92,750 92,800 20,088 16,041
92,800 92,850 20,102 16,054
92,850 92,900 20,116 16,066
92,900 92,950 20,130 16,079
92,950 93,000 20,144 16,091
93,000
93,000 93,050 20,158 16,104
93,050 93,100 20,172 16,116
93,100 93,150 20,186 16,129
93,150 93,200 20,200 16,141
93,200 93,250 20,214 16,154
93,250 93,300 20,228 16,166
93,300 93,350 20,242 16,179
93,350 93,400 20,256 16,191
93,400 93,450 20,270 16,204
93,450 93,500 20,284 16,216
93,500 93,550 20,298 16,229
93,550 93,600 20,312 16,241
93,600 93,650 20,326 16,254
93,650 93,700 20,340 16,266
93,700 93,750 20,354 16,279
93,750 93,800 20,368 16,291
93,800 93,850 20,382 16,304
93,850 93,900 20,396 16,316
93,900 93,950 20,410 16,329
93,950 94,000 20,424 16,341
94,000
94,000 94,050 20,438 16,354
94,050 94,100 20,452 16,366
94,100 94,150 20,466 16,379
94,150 94,200 20,480 16,391
94,200 94,250 20,494 16,404
94,250 94,300 20,508 16,416
94,300 94,350 20,522 16,429
94,350 94,400 20,536 16,441
94,400 94,450 20,550 16,454
94,450 94,500 20,564 16,466
94,500 94,550 20,578 16,479
94,550 94,600 20,592 16,491
94,600 94,650 20,606 16,504
94,650 94,700 20,620 16,516
94,700 94,750 20,634 16,529
94,750 94,800 20,648 16,541
94,800 94,850 20,662 16,554
94,850 94,900 20,676 16,566
94,900 94,950 20,690 16,579
94,950 95,000 20,704 16,591
95,000
95,000 95,050 20,718 16,604
95,050 95,100 20,732 16,616
95,100 95,150 20,746 16,629
95,150 95,200 20,760 16,641
95,200 95,250 20,774 16,654
95,250 95,300 20,788 16,666
95,300 95,350 20,802 16,679
95,350 95,400 20,816 16,691
95,400 95,450 20,830 16,704
95,450 95,500 20,844 16,716
95,500 95,550 20,858 16,729
95,550 95,600 20,872 16,741
95,600 95,650 20,886 16,754
95,650 95,700 20,900 16,766
95,700 95,750 20,914 16,779
95,750 95,800 20,928 16,791
95,800 95,850 20,942 16,804
95,850 95,900 20,956 16,816
95,900 95,950 20,970 16,829
95,950 96,000 20,984 16,841
96,000
96,000 96,050 20,998 16,854
96,050 96,100 21,012 16,866
96,100 96,150 21,026 16,879
96,150 96,200 21,040 16,891
96,200 96,250 21,054 16,904
96,250 96,300 21,068 16,916
96,300 96,350 21,082 16,929
96,350 96,400 21,096 16,941
96,400 96,450 21,110 16,954
96,450 96,500 21,124 16,966
96,500 96,550 21,138 16,979
96,550 96,600 21,152 16,991
96,600 96,650 21,166 17,004
96,650 96,700 21,180 17,016
96,700 96,750 21,194 17,029
96,750 96,800 21,208 17,041
96,800 96,850 21,222 17,054
96,850 96,900 21,236 17,066
96,900 96,950 21,250 17,079
96,950 97,000 21,264 17,091
97,000
97,000 97,050 21,278 17,104
97,050 97,100 21,292 17,116
97,100 97,150 21,306 17,129
97,150 97,200 21,320 17,141
97,200 97,250 21,334 17,154
97,250 97,300 21,348 17,166
97,300 97,350 21,362 17,179
97,350 97,400 21,376 17,191
97,400 97,450 21,390 17,204
97,450 97,500 21,404 17,216
97,500 97,550 21,418 17,229
97,550 97,600 21,432 17,241
97,600 97,650 21,446 17,254
97,650 97,700 21,460 17,266
97,700 97,750 21,474 17,279
97,750 97,800 21,488 17,291
97,800 97,850 21,502 17,304
97,850 97,900 21,516 17,316
97,900 97,950 21,530 17,329
97,950 98,000 21,544 17,341
98,000
98,000 98,050 21,558 17,354
98,050 98,100 21,572 17,366
98,100 98,150 21,586 17,379
98,150 98,200 21,600 17,391
98,200 98,250 21,614 17,404
98,250 98,300 21,628 17,416
98,300 98,350 21,642 17,429
98,350 98,400 21,656 17,441
98,400 98,450 21,670 17,454
98,450 98,500 21,684 17,466
98,500 98,550 21,698 17,479
98,550 98,600 21,712 17,491
98,600 98,650 21,726 17,504
98,650 98,700 21,740 17,516
98,700 98,750 21,754 17,529
98,750 98,800 21,768 17,541
98,800 98,850 21,782 17,554
98,850 98,900 21,796 17,566
98,900 98,950 21,810 17,579
98,950 99,000 21,824 17,591
99,000
99,000 99,050 21,838 17,604
99,050 99,100 21,852 17,616
99,100 99,150 21,866 17,629
99,150 99,200 21,880 17,641
99,200 99,250 21,894 17,654
99,250 99,300 21,908 17,666
99,300 99,350 21,922 17,679
99,350 99,400 21,936 17,691
99,400 99,450 21,950 17,704
99,450 99,500 21,964 17,716
99,500 99,550 21,978 17,729
99,550 99,600 21,992 17,741
99,600 99,650 22,006 17,754
99,650 99,700 22,020 17,766
99,700 99,750 22,034 17,779
99,750 99,800 22,048 17,791
99,800 99,850 22,062 17,804
99,850 99,900 22,076 17,816
99,900 99,950 22,090 17,829
99,950 100,000 22,104 17,841
------------------------------------
$100,000
or over—
use
Form 1040
====================================
How to avoid common mistakes. Mistakes can delay your refund or result in notices being sent to you.
What are your rights as a taxpayer? You have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Our goal at the IRS is to protect your rights so that you will have the highest confidence in the integrity, efficiency, and fairness of our tax system. To ensure that you always receive such treatment, you should know about the many rights you have at each step of the tax process. For details, see Pub. 1.
Innocent spouse relief. Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits, (b) you are divorced, separated, or no longer living with your spouse, or (c) given all the facts and circumstances, it would not be fair to hold you liable for the tax. To request relief, you 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.
Income tax withholding and estimated tax payments for 2008. If the amount you owe or your refund is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2008 pay. For details on how to complete Form W-4, see Pub. 919. 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 tax return will show a tax refund or a tax balance due of less than $1,000. See Pub. 505 for more details.
How long should you keep your tax return? Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. See Pub. 552 for details.
How do you amend your tax return? Use Form 1040X to change a return you already filed. Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040X if you live in a Presidentially declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.
How do you make a gift to reduce debt held by the public? If you wish to do so, make a check payable to "Bureau of the Public Debt." You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file.
Tip:You may be able to deduct this gift on your 2008 tax return.
How do you get a copy of your tax return? If you need a copy of your tax return, use Form 4506. There is a $39 fee (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 29 for the number.
Parent of a kidnapped child. The parent of a child who is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member may be able to take the child into account in determining his or her eligibility for the head of household or qualifying widow(er) filing status, deduction for dependents, child tax credit, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).
Do both the name and social security number (SSN) on your tax forms agree with your social security card? If not, your exemption(s) and any earned income credit may be disallowed, your refund may be delayed, and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect name or SSN, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the Social Security Administration at 1-800-772-1213.
Secure your records from identity theft. 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 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.
Death of a taxpayer. 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, the processing of the return may be delayed.
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.
Claiming a refund for a deceased taxpayer. If you are filing a joint return as a surviving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and attach a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.
For more details, use TeleTax topic 356 (see page 30) or see Pub. 559.
Past due returns. 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 30) or visit www.irs.gov and click on "Individuals" for help in filing those returns.
Send your written tax questions to the IRS. 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.
Research your tax questions online. You can find answers to many of your tax questions online in several ways by accessing the IRS website at www.irs.gov/help and then clicking on "Help with Tax Questions." Here are some of the methods you may want to try.
Free help with your return. Free help in preparing your return is available nationwide from IRS-sponsored volunteers. 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.
Everyday tax solutions. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under "United States Government, Internal Revenue Service."
Online services. If you subscribe to an online service, ask about online filing or tax information.
Help for people with disabilities. Telephone help is available using TTY/TDD equipment by calling 1-800-829-4059. Braille materials are available at libraries that have special services for people with disabilities.
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 exact whole-dollar amount of your refund. You will also need to know your filing status. Then, do one of the following.
Tip:Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.
Do not send in a copy of your return unless asked to do so.
To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions).
If you cannot find the answer to your question 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 above.
IRS representatives care about the quality of the service provided to you, our customer. You can help us provide accurate, complete answers to your questions by having the following information available.
To maintain your account security, you may be asked for the following information, which you should also have available: (a) your social security number, date of birth, or personal identification number (PIN) if you have one, and (b) the amount of refund shown on your tax return, your filing status, the "Caller ID Number" shown at the top of any notice you received, the numbers in your street address, or your ZIP code. If you are asking for an installment agreement to pay your tax, you will be asked for the highest amount you can pay each month and the date on which you can pay it.
Evaluation of services provided. The IRS uses several methods to evaluate our telephone service. One method is to record telephone calls for quality purposes only. A random sample of recorded calls is selected for review through the quality assurance process. Other methods include listening to live calls in progress and random selection of customers for participation in a customer satisfaction survey.
Call 1-800-829-1040 (deaf customers with access to TTY/TDD equipment may call 1-800-829-4059). Our menu allows you to speak your responses or use your 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.
A complete list of topics is on the next page. Recorded tax information is available 24 hours a day, 7 days a week. Select the number of the topic you want to hear. Then, call 1-800-829-4477. Have paper and pencil handy to take notes.
TeleTax topics are also available 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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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 page 30 for topic numbers and details.
Refund hotline. 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 send your order for forms, instructions, and publications to the address below and receive a response within 10 days after your request is received.
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
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 28 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), which require you to file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires that you provide your social security number or individual taxpayer identification number on what you file. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third party designee. You also do not have to provide your daytime phone number.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.
If you do not file a return, do not give the information asked for, or give false information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, credits, or deductions shown on your tax return. This could make the tax higher or delay any refund. Interest may also be charged.
Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, U.S. commonwealths or possessions, and certain foreign governments to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information which we cannot get in any other way in order to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to Committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.
We welcome comments on forms. If you have suggestions for making this form simpler, we would be happy to hear from you. You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Enter "Forms Comment" on the subject line. Or you can write to Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send your return to this address. Instead, see Where Do You File? on the back cover.
The table below shows burden estimates by form type and type of taxpayer. Time burden is further broken out by taxpayer activity. The largest component of time burden for all taxpayers is recordkeeping, as opposed to form completion and submission. In addition, the time burden associated with form completion and submission activities is closely tied to preparation method (self-prepared without software, self-prepared with software, and prepared by paid preparer).
Time spent and out-of-pocket costs are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples of out-of-pocket costs include tax return preparation and submission fees, postage, tax preparation software costs, photocopying costs, and phone calls (if not toll-free).
Both time and cost burdens are national averages and do not necessarily reflect a "typical" case. For instance, the average time burden for all taxpayers filing a 1040, 1040A, or 1040EZ was 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 above.
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
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 following graphic has not been reproduced:
Income and Outlays Pie Chart]
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 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 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.
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 6. Envelopes without enough postage will be returned to you by the post office.
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THEN use this address if you:
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Are not enclosing Are enclosing a
a check or money check or money
IF you live in... order... order...
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Alabama, Delaware, Department of the Department of the
Florida, Georgia, North Treasury Internal Treasury Internal
Carolina, Rhode Island, Revenue Service Center Revenue Service
South Carolina, Virginia Atlanta, GA 39901-0014 Center Atlanta, GA
39901-0114
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District of Columbia, Department of the Department of the
Maine, Maryland, Treasury Internal Treasury Internal
Massachusetts, New Revenue Service Center Revenue Service
Hampshire, New York, Andover, MA 05501-0014 Center Andover, MA
Vermont 05501-0114
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Arkansas, Connecticut, Department of the Department of the
Illinois, Indiana, Treasury Internal Treasury Internal
Michigan, Missouri, New Revenue Service Center Revenue Service
Jersey, Ohio, Kansas City, MO Center Kansas City,
Pennsylvania, West 64999-0014 MO 64999-0114
Virginia
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Kentucky, Louisiana, Department of the Department of the
Mississippi, Tennessee, Treasury Internal Treasury Internal
Texas, APO, FPO Revenue Service Center Revenue Service
Austin, TX 73301-0014 Center Austin, TX
73301-0114
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Alaska, Arizona, Department of the Department of the
California, Colorado, Treasury Internal Treasury Internal
Hawaii, Idaho, Iowa, Revenue Service Center Revenue Service
Kansas, Minnesota, Fresno, CA 93888-0014 Center Fresno, CA
Montana, Nebraska, 93888-0114
Nevada, New Mexico, North
Dakota, Oklahoma, Oregon,
South Dakota, Utah,
Washington, Wisconsin,
Wyoming
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American Samoa, Department of the Department of the
nonpermanent residents of Treasury Internal Treasury Internal
Guam or the Virgin Revenue Service Center Revenue Service
Islands*, Puerto Rico (or Austin, TX 73301-0215 Center Austin, TX
if excluding income USA 73301-0215 USA
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
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* Permanent residents of Guam should use: Department of Revenue and
Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent
residents of the U.S. Virgin Islands should use: V.I. Bureau of
Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI
00802.
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