1040 Paid Online Where Do I Mail Return

1040 - Introductory Material
- What's New
  - Introduction
  - Due date of return.
  - Tuition and fees deduction not available.
  - Economic impact payment—EIP 3.
  - 2021 Recovery rebate credit.
  - Standard deduction amount increased.
  - Virtual currency.
  - Credits for sick and family leave for certain self-employed individuals.
  - Extension and expansion of credits for sick and family leave.
  - Form 9000, Alternative Media Preference.
  - All taxpayers now eligible for Identity Protection PIN.
  - Direct deposit now available for returns filed late.
  - Expanded dependent care assistance.
  - Child tax credit.
  - Changes to Schedule 8812.
  - Premium tax credit (PTC).
  - Changes to the earned income credit (EIC).
  - File Schedule EIC (Form 1040) if you have a qualifying child.
  - Forgiveness of Paycheck Protection Program (PPP) Loans.
  - Identity verification.
- Filing Requirements
  - Introduction
  - Do You Have To File?
    - Requirement to reconcile advance payments of the premium tax credit.
    - Exception for certain children under age 19 or full-time students.
    - Resident aliens.
    - Nonresident aliens and dual-status aliens.
  - When and Where Should You File?
    - What if You Can't File on Time?
    - Private Delivery Services
- Line Instructions for Forms 1040 and 1040-SR
  - Introduction
    - What form to file.
    - Fiscal year filers.
    - Write-in information.
  - Filing Status
    - Single
    - Married Filing Jointly
      - Joint and several tax liability.
      - Nonresident aliens and dual-status aliens.
    - Married Filing Separately
    - Head of Household
      - Test 1.
      - Test 2.
      - Qualifying child.
      - Dependent.
      - Exception to time lived with you.
      - Keeping up a home.
      - Married persons who live apart.
        
        Adopted child.
        
        Foster child.
    - Qualifying Widow(er)
      - Adopted child.
      - Dependent.
      - Exception to time lived with you.
      - Keeping up a home.
  - Name and Address
    - Name Change
    - Address Change
    - P.O. Box
    - Foreign Address
    - Death of a Taxpayer
  - Social Security Number (SSN)
    - IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
    - Nonresident Alien Spouse
  - Standard Deduction
    - Single and Married Filing Jointly
      - Age/Blindness
      - Death of spouse in 2021.
    - Death of taxpayer in 2021.
    - Blindness
    - Married Filing Separately
    - Presidential Election Campaign Fund
    - Virtual Currency
  - Who Qualifies as Your Dependent
    - Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents
      - Before you begin.
    - Step 1. Do You Have a Qualifying Child?
    - Step 2. Is Your Qualifying Child Your Dependent?
    - Step 3. Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents?
    - Step 4. Is Your Qualifying Relative Your Dependent?
    - Step 5. Does Your Qualifying Relative Qualify You for the Credit for Other Dependents?
  - Definitions and Special Rules
    - Adopted child.
    - Adoption taxpayer identification numbers (ATINs).
    - Children of divorced or separated parents.
      - Custodial and noncustodial parents.
      - Post-1984 and pre-2009 decree or agreement.
      - Post-2008 decree or agreement.
      - Release of certain tax benefits revoked.
    - Exception to citizen test.
    - Exception to gross income test.
    - Exception to time lived with you.
    - Foster child.
    - Kidnapped child.
    - Married person.
    - Multiple support agreements.
    - Permanently and totally disabled.
    - Public assistance payments.
    - Qualifying child of more than one person.
    - Social security number.
    - Student.
  - Income
    - Forgiveness of Paycheck Protection Program (PPP) Loans
    - Foreign-Source Income
      - Foreign retirement plans.
      - Foreign accounts and trusts.
      - Foreign financial assets.
    - Chapter 11 Bankruptcy Cases
    - Community Property States
      - Nevada, Washington, and California domestic partners.
    - Rounding Off to Whole Dollars
    - Line 1
      - Wages, Salaries, Tips, etc.
      - Were You a Statutory Employee?
      - Missing or Incorrect Form W-2?
    - Line 2a
      - Tax-Exempt Interest
    - Line 2b
      - Taxable Interest
    - Line 3a
      - Qualified Dividends
        
        Exception.
    - Line 3b
      - Ordinary Dividends
      - Nondividend Distributions
    - Lines 4a and 4b
      - IRA Distributions
        
        Exception 1.
        
        Exception 2.
        
        Exception 3.
        
        Exception 4.
        
        More than one exception applies.
        
        More than one distribution.
        
        More information.
    - Lines 5a and 5b
      - Pensions and Annuities
        
        Fully Taxable Pensions and Annuities
        
        Partially Taxable Pensions and Annuities
        
        Insurance Premiums for Retired Public Safety Officers
        
        Simplified Method Worksheet—Lines 5a and 5b
        
        Simplified Method
        
        Annuity Starting Date
        
        Age (or Combined Ages) at Annuity Starting Date
        
        Cost
        
        Rollovers
        
        Lump-Sum Distributions
    - Lines 6a and 6b
      - Social Security Benefits
        
        Exception.
        
        Social Security Benefits Worksheet—Lines 6a and 6b
    - Line 7
      - Capital Gain or (Loss)
        
        Exception 1.
        
        Exception 2.
  - Total Income and Adjusted Gross Income
    - Line 10
  - Tax and Credits
    - Lines 12a, 12b, and 12c
      - Line 12a Itemized Deductions or Standard Deduction
        
        Itemized Deductions
        
        Standard Deduction
        
        Exception 1—Dependent.
        
        Exception 2—Born before January 2, 1957, or blind.
        
        Exception 3—Separate return or dual-status alien.
        
        Exception 4—Increased standard deduction for net qualified disaster loss.
      - Standard Deduction Worksheet for Dependents—Line 12a
      - Line 12b
    - Line 13
      - Qualified Business Income Deduction (Section 199A Deduction)
    - Line 16
      - Tax
        
        □ Yes.
        
        □ No.
        
        Tax Table or Tax Computation Worksheet.
        
        Form 8615.
        
        Schedule D Tax Worksheet.
        
        Qualified Dividends and Capital Gain Tax Worksheet.
        
        Schedule J.
        
        Foreign Earned Income Tax Worksheet.
        
        Foreign Earned Income Tax Worksheet—Line 16
        
        Qualified Dividends and Capital Gain Tax Worksheet—Line 16
    - Line 19
      - Nonrefundable Child Tax Credit and Credit for Other Dependents
        
        Form 8862, who must file.
  - Payments
    - Line 25 Federal Income Tax Withheld
      - Line 25a—Form(s) W-2
      - Line 25b—Form(s) 1099
      - Line 25c—Other Forms
      - Line 26
        
        2021 Estimated Tax Payments
        
        Divorced taxpayers.
        
        Name change.
    - Lines 27a, 27b, and 27c— Earned Income Credit (EIC)
      - What Is the EIC?
      - To Take the EIC:
        
        Line 27a checkbox.
      - Step 1. All Filers
      - Step 2. Investment Income
      - Step 3. Qualifying Child
      - Step 4. Filers Without a Qualifying Child
      - Step 5. Earned Income
      - Step 6. How To Figure the Credit
    - - Adopted child.
      - Church employees.
      - Clergy.
      - Combat pay, nontaxable.
      - Credit figured by the IRS.
      - Exception to time lived with you.
      - Form 4797 filers.
      - Form 8862, who must file.
      - Foster child.
      - Married child.
      - Members of the military.
      - Nonresident aliens.
      - Permanently and totally disabled.
      - Qualified former foster youth.
      - Qualified homeless youth.
      - Qualifying child of more than one person.
      - Social security number (SSN).
      - Specified student.
      - Student.
      - Welfare benefits, effect of credit on.
    - EIC Table
    - Line 28
      - Refundable Child Tax Credit or Additional Child Tax Credit
        
        Form 8862, who must file.
    - Line 29
      - American Opportunity Credit
        
        Form 8862 required.
    - Line 30
      - Recovery Rebate Credit
        
        Note.
        
        Economic impact payment—EIP 3.
        
        Note.
        
        Notice 1444-C.
        
        Married filing jointly.
        
        Valid social security number.
        
        Recovery Rebate Credit Worksheet—Line 30
  - Refund
    - Line 34
      - Amount Overpaid
      - Refund Offset
      - Injured Spouse
    - Lines 35a Through 35d
      - Amount Refunded to You
        
        Effect of refund on benefits.
        
        Account must be in your name.
        
        Why Use Direct Deposit?
        
        IRA.
        
        TreasuryDirect®.
        
        Form 8888.
        
        Line 35a
        
        Line 35b
        
        Line 35c
        
        Line 35d
        
        Sample Check—Lines 35b Through 35d
        
        Reasons Your Direct Deposit Request Will Be Rejected
    - Line 36
      - Applied to Your 2022 Estimated Tax
  - Amount You Owe
    - Bad check or payment.
    - Line 37
      - Amount You Owe
        
        Pay Online
        
        Pay by Phone
        
        Debit or credit card.
        
        EFTPS.
        
        Pay by Mobile Device
        
        Pay by Cash
        
        Pay by Check or Money Order
        
        Notice to taxpayers presenting checks.
        
        No checks of $100 million or more accepted.
      - What if You Can't Pay?
        
        Installment agreement.
        
        Extension of time to pay.
    - Line 38
      - Estimated Tax Penalty
        
        Exception.
        
        Figuring the Penalty
    - Third Party Designee
  - Sign Your Return
    - Court-Appointed Conservator, Guardian, or Other Fiduciary
    - Child's Return
    - Requirements for a Paper Return
    - Requirements for an Electronic Return
      - Self-Select PIN.
      - Practitioner PIN.
      - Form 8453.
  - Identity Protection PIN
    - Phone Number and Email Address
  - Paid Preparer Must Sign Your Return
  - Assemble Your Return
1040 - Main Contents
- Tax Table
- General Information
  - Introduction
  - Voter Registration
  - How To Avoid Common Mistakes
  - Innocent Spouse Relief
  - Income Tax Withholding and Estimated Tax Payments for 2022
  - Secure Your Tax Records From Identity Theft
    - Protect yourself from suspicious emails or phishing schemes.
  - How Do You Make a Gift To Reduce Debt Held By the Public?
  - How Long Should Records Be Kept?
  - Amended Return
  - Need a Copy of Your Tax Return Information?
  - Death of a Taxpayer
    - Claiming a Refund for a Deceased Taxpayer
  - Past Due Returns
  - How To Get Tax Help
    - Preparing and filing your tax return.
    - Getting answers to your tax law questions.
    - Getting tax forms and publications.
    - Access your online account (Individual taxpayers only).
    - Access information about your advance child tax credit payments.
    - Using direct deposit.
    - Refund timing for returns claiming certain credits.
    - Getting a transcript or copy of a return.
    - Using online tools to help prepare your return.
    - Resolving tax-related identity theft issues.
    - Checking on the status of your refund.
    - Making a tax payment.
    - What if I can't pay now?
    - Checking the status of an amended return.
    - Understanding an IRS notice or letter.
    - Contacting your local IRS office.
    - Watching IRS videos.
    - IRS social media.
    - Getting tax information in other languages.
  - Interest and Penalties
    - Interest
    - Penalties
      - Late filing.
      - Late payment of tax.
    - Frivolous return.
    - Other.
- Refund Information
- Instructions for Schedule 1 Additional Income and Adjustments to Income
  - General Instructions
  - Additional Income
    - Line 1
      - Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
        
        Exception.
    - Lines 2a and 2b
      - Alimony Received
        
        Line 2a
        
        Line 2b
    - Line 3
      - Business Income or (Loss)
    - State and Local Income Tax Refund Worksheet—Schedule 1, Line 1
    - Line 4
      - Other Gains or (Losses)
    - Line 7
      - Unemployment Compensation
    - Lines 8a Through 8z
      - Other Income
      - Line 8a
        
        Net operating loss (NOL) deduction.
      - Line 8b
        
        Gambling income.
      - Line 8c
        
        Cancellation of debt.
      - Line 8d
        
        Foreign earned income exclusion and housing exclusion from Form 2555.
      - Line 8e
        
        Taxable health savings account distribution.
      - Line 8g
        
        Jury duty pay.
      - Line 8h
        
        Prizes and awards.
      - Line 8i
        
        Activity not engaged in for profit income.
      - Line 8j
        
        Stock options.
      - Line 8k
        
        Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property.
      - Line 8l
        
        Olympic and Paralympic medals and USOC prize money.
      - Line 8m
        
        Section 951(a) inclusion.
      - Line 8n
        
        Section 951A(a) inclusion.
      - Line 8o
        
        461(l) excess business loss adjustment.
      - Line 8p
        
        Taxable distributions from an ABLE account.
      - Line 8z
        
        Other income.
        
        Medicaid waiver payments to care provider.
        
        Nontaxable income.
  - Adjustments to Income
    - Line 11
      - Educator Expenses
    - Line 12
      - Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials
    - Line 13
      - Health Savings Account (HSA) Deduction
    - Line 14
      - Moving Expenses
    - Line 15
      - Deductible Part of Self-Employment Tax
    - Line 16
      - Self-Employed SEP, SIMPLE, and Qualified Plans
    - Line 17
      - Self-Employed Health Insurance Deduction
        
        Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17
        
        Exceptions.
    - Line 18
      - Penalty on Early Withdrawal of Savings
    - Lines 19a, 19b, and 19c Alimony Paid
      - Line 19a
      - Line 19c
    - Line 20
      - IRA Deduction
        
        Were You Covered by a Retirement Plan?
        
        Married persons filing separately.
        
        IRA Deduction Worksheet—Schedule 1, Line 20
        
        IRA Deduction Worksheet—Continued
    - Line 21
      - Student Loan Interest Deduction
        
        Exception.
        
        Qualified student loan.
        
        Qualified higher education expenses.
        
        Student Loan Interest Deduction Worksheet—Schedule 1, Line 21
    - Line 22
    - Line 23
      - Archer MSA Deduction
    - Lines 24a through 24z
      - Line 24a
        
        Jury duty pay.
      - Line 24b
      - Line 24c
      - Line 24d
      - Line 24e
      - Line 24f
      - Line 24g
      - Line 24h
      - Line 24i
      - Line 24j
      - Line 24k
      - Line 24z
- Instructions for Schedule 2 Additional Taxes
  - General Instructions
  - Specific Instructions
    - Line 1
      - Alternative Minimum Tax (AMT)
        
        Alternative minimum tax (AMT) exemption amount increased.
        
        Exception.
        
        Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 1
    - Line 2
      - Excess Advance Premium Tax Credit Repayment
    - Line 5
      - Unreported Social Security and Medicare Tax From Form 4137
    - Line 6
      - Unreported Social Security and Medicare Tax From Form 8919
    - Line 8
      - Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
        
        Exception.
    - Line 9
      - Household Employment Taxes
    - Line 10
      - First-Time Homebuyer Credit Repayment
    - Line 11
      - Additional Medicare Tax
    - Line 12
      - Net Investment Income Tax
    - Line 13
      - Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance.
    - Line 14
      - Interest on Tax Due on Installment Income From the Sale of Certain Residential Lots and Timeshares
    - Line 15
      - Interest on the Deferred Tax on Gain From Certain Installment Sales With a Sales Price Over $150,000
    - Line 16
      - Recapture of Low-Income Housing Credit
    - Lines 17a Through 17z
      - Other Additional Taxes
        
        Line 17a.
        
        Line 17b.
        
        Line 17c.
        
        Line 17d.
        
        Line 17e.
        
        Line 17f.
        
        Line 17g.
        
        Line 17h.
        
        Line 17i.
        
        Line 17j.
        
        Line 17k.
        
        Line 17l.
        
        Line 17m.
        
        Line 17n.
        
        Line 17o.
        
        Line 17p.
        
        Line 17q.
      - Line 17z
      - Form 8978 adjustment.
- Instructions for Schedule 3 Additional Credits and Payments
  - General Instructions
  - Specific Instructions
    - Line 1
      - Foreign Tax Credit
        
        Exception.
    - Line 2
      - Credit for Child and Dependent Care Expenses
    - Line 3
      - Education Credits
    - Line 4
      - Retirement Savings Contributions Credit (Saver's Credit)
    - Line 5
      - Residential Energy Credits
        
        Residential energy efficient property credit.
        
        Nonbusiness energy property credit.
        
        Condos and co-ops.
        
        More details.
    - Lines 6a Through 6z
      - Other Nonrefundable Credits
        
        Line 6a.
        
        Line 6b.
        
        Line 6c.
        
        Line 6d.
        
        Line 6e.
        
        Line 6f.
        
        Line 6g.
        
        Line 6h.
        
        Line 6i.
        
        Line 6j.
        
        Line 6k.
        
        Line 6l.
        
        Line 6z.
    - Line 9
      - Net Premium Tax Credit
    - Line 10
      - Amount Paid With Request for Extension To File
    - Line 11
      - Excess Social Security and Tier 1 RRTA Tax Withheld
    - Line 12
      - Credit for Federal Tax on Fuels
    - Lines 13a Through 13z Other Payments or Refundable Credits
      - Line 13b
        
        Qualified sick and family leave credits from Schedule(s) H and Form(s) 7202 for leave taken before April 1, 2021.
      - Line 13d
      - Line 13f
      - Line 13g
        
        Credit for child and dependent care expenses.
      - Line 13h
        
        Qualified sick and family leave credits from Schedule(s) H and Form(s) 7202 for leave taken after March 31, 2021.
      - Line 13z
        
        Other payments or refundable credits.
- Tax Topics
- List of Tax Topics
  - IRS Help Available
  - IRS Procedures
  - Collection
  - Alternative Filing Methods
  - General Information
  - Which Forms to File
  - Types of Income
  - Adjustments to Income
  - Itemized Deductions
  - Tax Computation
  - Tax Credits
  - IRS Notices
  - Basis of Assets, Depreciation, and Sale of Assets
  - Employer Tax Information
  - Electronic Media Filers—1099 Series and Related Information Returns
  - Tax Information for U.S. Resident Aliens and Citizens Living Abroad
  - Tax Information for Residents of Puerto Rico
- Major Categories of Federal Income and Outlays for Fiscal Year 2020
  - Footnotes for Certain Federal Outlays
1040 - Additional Material

1040 (2021)

Instructions

2021

Note. This booklet does not contain any tax forms.

1040 - Introductory Material

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1040 and 1040-SR Helpful Hints

Form 1040 and 1040-SR Helpful Hints

Form 1040 and 1040-SR Helpful Hints

For 2021, you will use Form 1040 or, if you were born before January 2, 1957, you have the option to use Form 1040-SR.

Many people will only need to file Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through 3. However, if your return is more complicated (for example, you claim certain deductions or owe additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide to what schedule(s) you will need to file based on your circumstances. See the instructions for the schedules for more information.

If you e-file your return, you generally won't notice much of a change and the software you use will generally determine what schedules you need.

IF YOU have additional income such as capital gains, unemployment compensation, prize or award money, gambling winnings; have any deductions to claim, such as student loan interest, self-employment tax, educator expenses. THEN USE Schedule 1.

IF YOU owe AMT or need to make an excess advance premium tax credit repayment. THEN USE Schedule 2, Part I.

IF YOU owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other qualified retirement plans and tax-favored accounts. THEN USE Schedule 2, Part II.

IF YOU can claim a nonrefundable credit (other than the child tax credit or the credit for other dependents), such as the foreign tax credit, education credits, general business credit. THEN USE Schedule 3, Part I.

IF YOU can claim a refundable credit (other than the earned income credit, American opportunity credit, refundable child tax credit, additional child tax credit, or recovery rebate credit), such as the net premium tax credit, health coverage tax credit, or qualified sick and family leave credits from Schedule H or Schedule SE. Have other payments, such as an amount paid with a request for an extension to file or excess social security tax withheld or have a deferral of tax (for certain Schedule H and Schedule SE filers). THEN USE Schedule 3, Part II.

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The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing a financial difficulty for you, your family, or your business.
You face (or your business is facing) an immediate threat of adverse action.
You've tried to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised.

How can you reach TAS?
We have offices in every state, the District of Columbia, and Puerto Rico. To find your advocate's number:

Go to TaxpayerAdvocate.IRS.gov/contact-us;
Download Publication 1546, Taxpayer Advocate Service - We Are Here to Help You, available at IRS.gov/Forms-Pubs. If you do not have internet access, you can call the IRS toll free at 800-829-3676 and ask for a copy of Publication 1546;
Check your local directory; or
Call TAS toll free at 877-777-4778.

How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. The TAS Tax Toolkit at TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them.

How else does the Taxpayer Advocate Service help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.

Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-829-3676.

Suggestions for Improving the IRS Taxpayer Advocacy Panel
Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer Advocacy Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org.

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Affordable Care Act - What You Need To Know

Affordable Care Act — What You Need To Know

Requirement to reconcile advance payments of the premium tax credit

The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company.

If you or a family member enrolled in health insurance through the Marketplace and advance payments of the premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.

The Marketplace is required to send Form 1095-A by January 31, 2022, listing the advance payments and other information you need to complete Form 8962.

You will need Form 1095-A from the Marketplace.
Complete Form 8962 to claim the credit and to reconcile your advance credit payments.
Include Form 8962 with your Form 1040, or Form 1040-SR, or Form 1040-NR. (Don't include Form 1095-A.)

Health Coverage Reporting

If you or someone in your family was an employee in 2021, the employer may be required to send you a Form 1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if so, information about the offer. You should receive Form 1095-C by early February 20221. This information may be relevant if you purchased health insurance coverage for 2020 through the Health Insurance Marketplace and wish to claim the premium tax credit on Schedule 3, line 8. However, you do not need to wait to receive this form to file your return. You may rely on other information received from your employer. If you don't wish to claim the premium tax credit for 2021, you don't need the information in Part II of Form 1095-C. For more information on who is eligible for the premium tax credit, see the Instructions for Form 8962.

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What's New

Introduction

For information about any additional changes to the 2021 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/Form1040.

Due date of return.

File Form 1040 or 1040-SR by April 18, 2022. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia – even if you don't live in the District of Columbia. If you live in Maine or Massachusetts, you have until April 19, 2022. That is because of the Patriots' Day holiday in those states.

Tuition and fees deduction not available.

The tuition and fees deduction is not available after 2020. Instead, the income limitations for the lifetime learning credit have been increased. See Form 8863 and its instructions.

Economic impact payment—EIP 3.

Any economic impact payment you received is not taxable for federal income tax purposes, but will reduce your recovery rebate credit.

2021 Recovery rebate credit.

This credit is figured like last year's economic impact payment, EIP 3, except eligibility and the amount of the credit are based on your tax year 2021 information. See the instructions for line 30 and the Recovery Rebate Credit Worksheet to figure your credit amount.

Standard deduction amount increased.

For 2021, the standard deduction amount has been increased for all filers. The amounts are:

Single or Married filing separately—$12,550.
Married filing jointly or Qualifying widow(er)—$25,100.
Head of household—$18,800.

Virtual currency.

If, in 2021, you engaged in a transaction involving virtual currency, you will need to answer "Yes" to the question on page 1 of Form 1040 or 1040-SR. See Virtual Currency , later, for information on transactions involving virtual currency. Do not leave this field blank. The question must be answered by all taxpayers, not just taxpayers who engaged in a transaction involving virtual currency.

Credits for sick and family leave for certain self-employed individuals.

The Families First Coronavirus Response Act (FFCRA) helped self-employed individuals affected by coronavirus by providing paid sick leave and paid family leave credits equivalent to those that employers are required to provide their employees for qualified sick leave wages and qualified family leave wages. The COVID-related Tax Relief Act of 2020 extended the period during which individuals can claim these credits. For more information, see the instructions for Form 7202 and Schedule 3, line 13b.

Extension and expansion of credits for sick and family leave.

The American Rescue Plan Act of 2021, enacted on March 11, 2021 (ARP) provides that certain self-employed individuals can claim credits for up to 10 days of "paid sick leave," and up to 60 days of "paid family leave," if they are unable to work or telework due to circumstances related to coronavirus. Self-employed individuals may claim these credits for the period beginning on April 1, 2021, and ending September 30, 2021. For more information, see the instructions for Form 7202 and Schedule 3, line 13h.

Form 9000, Alternative Media Preference.

Beginning in 2021, taxpayers with print disabilities can use Form 9000, Alternative Media Preference, to elect to receive notices from the IRS in an alternative format including Braille, large print, audio, and electronic. You can attach Form 9000 to your Form 1040 or 1040-SR or you can mail it separately. For more information, see Form 9000.

All taxpayers now eligible for Identity Protection PIN.

Beginning in 2021, the IRS Identity Protection PIN (IP PIN) Opt-In Program has been expanded to all taxpayers who can properly verify their identity. An IP PIN helps prevent your social security number from being used to file a fraudulent federal income tax return. You can use the Get An IP PIN tool on IRS.gov to request an IP PIN, file Form 15227 if your income is $72,000 or less, or make an appointment to visit a Taxpayer Assistance Center.

Direct deposit now available for returns filed late.

You can now receive a direct deposit of your refund even if you file your 2021 return after November 30, 2022.

Expanded dependent care assistance.

ARP expanded the child and dependent care tax credit for 2021 by making it refundable for certain taxpayers and making it larger. For 2021, the dollar limit on qualifying expenses increases to $8,000 for one qualifying person and $16,000 for two or more qualifying persons. The rules for calculating the credit have also changed; the percentage of qualifying expenses eligible for the credit has increased, along with the income limit at which the credit begins phasing out. Additionally, for taxpayers who receive dependent care benefits from their employer, the dollar limit of the exclusion amount increases for 2021. For more information, see the Instructions for Form 2441 and Pub. 503.

Child tax credit.

Under ARP, the child tax credit has been enhanced for 2021. The child tax credit has been extended to qualifying children under age 18. Depending on modified adjusted gross income, you may receive an enhanced credit amount of up to $3,600 for a qualifying child under age 6 and up to $3,000 for a qualifying child over age 5 and under age 18. The enhanced credit amount begins to phase out where modified adjusted gross income exceeds $150,000 in the case of a joint return or surviving spouse, $112,500 in the case of a head of household, and $75,000 in all other cases.

If you (or your spouse if filing jointly) lived in the United States for more than half the year, the child tax credit will be fully refundable even if you don't have earned income. If you don't meet this residency requirement, your child tax credit will be a combination of a nonrefundable child tax credit and a refundable additional child tax credit, as was the case in 2020. The credit for other dependents has not been enhanced and is figured as it was in 2020.

Changes to Schedule 8812.

Because of the changes made by ARP, detailed discussion of the child tax credit, and how to figure your child tax credit and credit for other dependents, which were previously part of these instructions, has been moved to the Instructions for Schedule 8812 (Form 1040). If you are claiming the nonrefundable child tax credit, refundable child tax credit, additional child tax credit, or credit for other dependents, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR.

Premium tax credit (PTC).

ARP expanded the PTC by eliminating the limitation that a taxpayer's household income may not exceed 400% of the Federal Poverty Line and generally increases the credit amounts. In addition, in 2021, if you receive unemployment compensation, you are generally eligible to claim the PTC if you meet the other requirements. For more information, see Pub. 974 and Form 8962 and its instructions.

Changes to the earned income credit (EIC).

For 2021, the following changes have been made to the EIC.

EIC rules for taxpayers without a qualifying child. Special rules apply if you are claiming the EIC without a qualifying child. In these cases, the minimum age has been lowered to age 19 except for specified students who must be at least age 24 at the end of the year. However, the applicable minimum age is lowered further for former foster youth and qualified homeless youth to age 18. Additionally, you no longer need to be under age 65 to claim the EIC without a qualifying child.
EIC rules for taxpayers with a qualifying child. If you are claiming the EIC with a qualifying child, you should follow the rules that apply to filers with a qualifying child or children when determining whether you are eligible to claim the EIC even if your qualifying child hasn't been issued a valid SSN on or before the due date of your return (including extensions). However, when determining the amount of EIC that you are eligible to claim on your return, you should follow the rules that apply to taxpayers who do not have a qualifying child.
Phaseout amounts increased. The amount of the credit has been increased and the phaseout income limits at which you can claim the credit have been expanded.
Rules for separated spouses. If you are married but don't file a joint return, you may qualify to claim the EIC if you live with a qualifying child for more than half the year and either live apart from your spouse for the last 6 months of 2021 or are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and do not live in the same household as your spouse at the end 2021.
Investment income limit increased. The amount of investment income you can receive and still be eligible to claim the EIC has increased to $10,000.
Prior year (2019) earned income. You can elect to use your 2019 earned income to figure your 2021 earned income credit if your 2019 earned income is more than your 2021 earned income. See the instructions for line 27a.

File Schedule EIC (Form 1040) if you have a qualifying child.

If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC to your Form 1040 or 1040-SR even if that child doesn't have a valid SSN. For more information, including how to complete Schedule EIC if your qualifying child doesn't have a valid SSN, see the line 27a instructions and Schedule EIC.

Forgiveness of Paycheck Protection Program (PPP) Loans.

The forgiveness of a PPP Loan creates tax-exempt income, so you don't need to report the income on Form 1040 or 1040-SR, but you do need to report certain information related to your PPP Loan. To find out how to report information related to your PPP Loan, see Forgiveness of Paycheck Protection Program (PPP) Loans , under Income , later.

Identity verification.

The IRS launched an improved identity verification and sign-in process that enables more people to securely access and use IRS online tools and applications. To provide verification services, the IRS is using ID.me, a trusted technology provider. The new process is one more step the IRS is taking to ensure that taxpayer information is provided only to the person who legally has a right to the data. Taxpayers using the new mobile-friendly verification procedure can gain entry to existing IRS online services such as the Child Tax Credit Update Portal , Online Account , Get Transcript Online , Get an Identity Protection PIN (IP PIN) , and Online Payment Agreement . Additional IRS applications will transition to the new method over the next year. Each online service will also provide information that will instruct taxpayers on the steps they need to follow for access to the service. You can also see IR-2021-228 for more information.

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Electronic Filing (e-file)

Free Software Options for Doing Your Taxes

Free Software Options for Doing Your Taxes

Why have 49 million Americans used Free File?

Security—The IRS uses the latest encryption technology to safeguard your information.
Flexible Payments—File early; pay by April 18, 2022, for most people.
Greater Accuracy—Fewer errors mean faster processing.
Quick Receipt—Get an acknowledgment that your return was received and accepted.
Go Green—Reduce the amount of paper used.
It's Free—through Free File.
Faster Refunds—Join the eight in ten taxpayers who get their refunds faster by using direct deposit and e-file.

freefile

Do Your Taxes for Free

If your adjusted gross income was $73,000 or less in 2021, you can use free tax software to prepare and e-file your tax return. Earned more? Use Free File Fillable Forms.

Free File

This public-private partnership, between the IRS and tax software providers, makes approximately a dozen brand-name commercial software products and e-file available for free. Seventy percent of the nation's taxpayers are eligible.

Just visit IRS.gov/FreeFile for details. Free File combines all the benefits of e-file and easy-to-use software at no cost. Guided questions will help ensure you get all the tax credits and deductions you are due. It's fast, safe, and free.

You can review each provider's criteria for free usage or use an online tool to find which software products match your situation. Some providers offer state tax return preparation for free.

Free File Fillable Forms

The IRS offers electronic versions of IRS paper form that can also be e-filed for free. Free File Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File Fillable Forms does basic math calculations. It supports only federal tax forms.

Free Tax Help Available Nationwide

Volunteers are available in communities nationwide providing free tax assistance to low-to-moderate income (generally under $58,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and electronically file their own tax return with the assistance of an IRS-certified volunteer.

See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov (Keyword: VITA) for a VITA/TCE site near you!

IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at IRS.gov/Forms.

Make your tax payments online—it's easy

You can make payments online, by phone, or from a mobile device. Paying online is safe and secure; it puts you in control of paying your tax bill and gives you peace of mind. You determine the payment date, and you will receive an immediate confirmation from the IRS. Go to IRS.gov/Payment to see all your online payment options.

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Filing Requirements

Introduction

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.

. This is an Image: efile.gif Have you tried IRS e-file ? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details. .

Do You Have To File?

Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file.

. This is an Image: taxtip.gif Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for any of the following credits. .

Earned income credit.
Refundable child tax credit or additional child tax credit.
American opportunity credit.
Credit for federal tax on fuels.
Premium tax credit.
Health coverage tax credit.
Recovery rebate credit.
Credits for sick and family leave.
Child and dependent care credit.

. This is an Image: taxtip.gif See Pub. 501 for details. Also see Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement). .

Requirement to reconcile advance payments of the premium tax credit.

If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2021 and advance payments of the premium tax credit were made for this coverage, you must file a 2021 return and attach Form 8962. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.

You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else's 2021 return, you do not have to attach Form 8962.

Exception for certain children under age 19 or full-time students.

If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2021 or was a full-time student under age 24 at the end of 2021. To do so, use Form 8814. If you make this election, your child doesn't have to file a return. For details, use Tax Topic 553 or see Form 8814.

A child born on January 1, 1998, is considered to be age 24 at the end of 2021. 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.

You were married to a U.S. citizen or resident alien at the end of 2021.
You elected to be taxed as a resident alien.

See Pub. 519 for details.

. This is an Image: caution.gif Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040-NR. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law. .

When and Where Should You File?

File Form 1040 or 1040-SR by April 18, 2022. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia – even if you don't live in the District of Columbia. If you live in Maine or Massachusetts, you have until April 19, 2022, because of the Patriots' Day holiday in those states. If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.

If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.

If you e-file your return, there is no need to mail it. However, if you choose to mail it instead, filing instructions and addresses are at the end of these instructions.

. This is an Image: taxtip.gif The chart at the end of these instructions provides the current address for mailing your return. Use these addresses for Forms 1040 or 1040-SR filed in 2022. The address for returns filed after 2022 may be different. See IRS.gov/Form1040 for any updates. .

What if You Can't File on Time?

You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return.

. This is an Image: caution.gif An automatic 6-month extension to file doesn't extend the time to pay your tax. If you don't pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868. .

If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.

You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.
You are in military or naval service on duty outside the United States and Puerto Rico.

This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2022, you file Form 4868. This 4-month extension of time to file doesn't extend the time to pay your tax. See Form 4868.

Private Delivery Services

If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the "timely mailing treated as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following.

FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.
DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide.
UPS Next Day Air Early A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you're using a private delivery service, go to IRS.gov/PDSStreetAddresses.

The private delivery service can tell you how to get written proof of the mailing date.

Chart A—For Most People

IF your filing status is . . .	AND at the end of 2021 you were* . . .	THEN file a return if your gross income** was at least . . .
Single	under 65 65 or older	$12,550 14,250
Married filing jointly***	under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)	$25,100 26,450 27,800
Married filing separately	any age	$5
Head of household	under 65 65 or older	$18,800 20,500
Qualifying widow(er)	under 65 65 or older	$25,100 26,450
* If you were born on January 1, 1957, you are considered to be age 65 at the end of 2021. (If your spouse died in 2021 or if you are preparing a return for someone who died in 2021, see Pub. 501.)
Gross income** means all income you received in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don't include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2021, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don't reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
*** If you didn't live with your spouse at the end of 2021 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age.

Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent , later.)

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
	No. You must file a return if any of the following apply.
		Your unearned income was over $1,100. Your earned income was over $12,550. Your gross income was more than the larger of—
			$1,100, or Your earned income (up to $12,200) plus $350.
	Yes. You must file a return if any of the following apply.
		Your unearned income was over $2,800 ($4,500 if 65 or older and blind). Your earned income was over $14,250 ($15,950 if 65 or older and blind). Your gross income was more than the larger of—
			$2,800 ($4,500 if 65 or older and blind), or Your earned income (up to $12,200) plus $2,050 ($3,750 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
	No. You must file a return if any of the following apply.
		Your unearned income was over $1,100. Your earned income was over $12,550. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your gross income was more than the larger of—
			$1,100, or Your earned income (up to $12,200) plus $350.
	Yes. You must file a return if any of the following apply.
		Your unearned income was over $2,450 ($3,800 if 65 or older and blind). Your earned income was over $13,900 ($15,250 if 65 or older and blind). Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your gross income was more than the larger of—
			$2,450 ($3,800 if 65 or older and blind), or Your earned income (up to $12,200) plus $1,700 ($3,050 if 65 or older and blind).

Chart C—Other Situations When You Must File

You must file a return if any of the seven conditions below apply for 2021.
1.		You owe any special taxes, including any of the following.
	a.	Alternative minimum tax.
	b.	Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
	c.	Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
	d.	Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes.
	e.	Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. See the instructions for Schedule 2, line 8.
	f.	Recapture taxes. See the instructions for line 16 and Schedule 2, lines 10 through 18.
2.		You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.
3.		You had net earnings from self-employment of at least $400.
4.		You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
5.		Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.
6.		Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.
7.		You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i).

Line Instructions for Forms 1040 and 1040-SR

Introduction

. This is an Image: caution.gif Also see the instructions for Schedule 1 through Schedule 3 that follow the Form 1040 and 1040-SR instructions. .

Free File makes available free brand-name software and free e-file . Visit IRS.gov/FreeFile for details and to see if you are eligible.

What form to file.

Everyone can file Form 1040. Form 1040-SR is available to you if you were born before January 2, 1957.

Fiscal year filers.

If you are a fiscal year filer using a tax year other than January 1 through December 31, 2021, write "Tax Year" and the beginning and ending months of your fiscal year in the top margin of page 1 of Form 1040 or 1040-SR.

Write-in information.

If you need to write a word, code, and/or dollar amount on Form 1040 or 1040-SR to explain an item of income or deduction, but don't have enough space to enter the word, code, and/or dollar amount, you can put an asterisk next to the applicable line number and put a footnote at the bottom of page 2 of your tax return indicating the line number and the word, code, and/or dollar amount you need to enter.

For example, if you received wages as a household employee and didn't receive a W-2 because you were paid only $2,000, the instructions for line 1 state that you must enter "HSH" and the amount of the wages next to line 1. You may instead put an asterisk next to line 1 and in the white space at the bottom of page 2 of Form 1040 or 1040-SR, enter "*Line 1: HSH $2,000."

Section references are to the Internal Revenue Code.

Filing Status

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

Married filing separately.
Single.
Head of household.
Married filing jointly.
Qualifying widow(er).

For information about marital status, see Pub. 501.

. This is an Image: taxtip.gif More than one filing status can apply to you. You can choose the one that will give you the lowest tax. .

Single

You can check the "Single" box at the top of Form 1040 or 1040-SR if any of the following was true on December 31, 2021.

You were never married.
You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2021, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box.
You were widowed before January 1, 2021, and didn't remarry before the end of 2021. But if you have a child, you may be able to use the qualifying widow(er) filing status. See the instructions for Qualifying Widow(er) , later.

Married Filing Jointly

You can check the "Married filing jointly" box at the top of Form 1040 or 1040-SR if any of the following apply.

You were married at the end of 2021, even if you didn't live with your spouse at the end of 2021.
Your spouse died in 2021 and you didn't remarry in 2021.
You were married at the end of 2021 and your spouse died in 2022 before filing a 2021 return.

A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn't live together all year. However, both persons must sign the return. Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return.

Joint and several tax liability.

If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if:

You believe your spouse isn't reporting all of his or her income, or
You don't want to be responsible for any taxes due if your spouse doesn't have enough tax withheld or doesn't pay enough estimated tax.

See the instructions for Married Filing Separately . Also see Innocent Spouse Relief under General Information, later.

Nonresident aliens and dual-status aliens.

Generally, a married couple can't file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2021, you can elect to be treated as a resident alien and file a joint return. See Pub. 519 for details.

Married Filing Separately

Check the "Married filing separately" box at the top of Form 1040 or 1040-SR if you are married and file a separate return. Enter your spouse's name in the entry space below the filing status checkboxes. Be sure to enter your spouse's SSN or Individual Taxpayer Identification Number (ITIN) in the space for spouse's SSN on Form 1040 or 1040-SR. If your spouse doesn't have and isn't required to have an SSN or ITIN, enter "NRA" in the entry space below the filing status checkboxes.

For electronic filing, enter the spouse's name or "NRA" if the spouse doesn't have an SSN or ITIN in the entry space below the filing status checkboxes.

If you are married and file a separate return, you generally report only your own income, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.

However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the student loan interest deduction or the education credits, and you will only be able to take the earned income credit in very limited circumstances. You also can't take the standard deduction if your spouse itemizes deductions.

. This is an Image: taxtip.gif You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2021. See Married persons who live apart, later. .

Head of Household

You can check the "Head of household" box at the top of Form 1040 or 1040-SR if you are unmarried and provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.

You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2021. But if, at the end of 2021, your divorce wasn't final (an interlocutory decree), you are considered married.
You are married but lived apart from your spouse for the last 6 months of 2021 and you meet the other rules under Married persons who live apart , later.
You are married to a nonresident alien at any time during the year and the election to treat the alien spouse as a resident alien is not made.

Check the "Head of household" box only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies.

Test 1.

You paid over half the cost of keeping up a home that was the main home for all of 2021 of your parent whom you can claim as a dependent, except under a multiple support agreement (see Who Qualifies as Your Dependent , later). Your parent didn't have to live with you.

Test 2.

You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you , later).

Any person whom you can claim as a dependent. But don't include:
1. Your child whom you claim as your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent , later;
2. Any person who is your dependent only because he or she lived with you for all of 2021; or
3. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent , later.
Your unmarried qualifying child who isn't your dependent.
Your married qualifying child who isn't your dependent only because you can be claimed as a dependent on someone else's 2021 return.
Your qualifying child who, even though you are the custodial parent, isn't your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent , later.

If the child isn't claimed as your dependent, enter the child's name in the entry space below the filing status checkboxes. If you don't enter the name, it will take us longer to process your return.

Qualifying child.

To find out if someone is your qualifying child, see Step 1 under Who Qualifies as Your Dependent , later.

Dependent.

To find out if someone is your dependent, see Who Qualifies as Your Dependent , later.

. This is an Image: taxtip.gif The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. .

Exception to time lived with you.

Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child , later, under Who Qualifies as Your Dependent , if applicable.

If the person for whom you kept up a home was born or died in 2021, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. If the person is anyone else, see Pub. 501. Similarly, if you adopted the person for whom you kept up a home in 2021, the person was lawfully placed with you for legal adoption by you in 2021, or the person was an eligible foster child placed with you during 2021, the person is considered to have lived with you for more than half of 2021 if your main home was this person's main home for more than half the time since he or she was adopted or placed with you in 2021.

Keeping up a home.

To find out what is included in the cost of keeping up a home, see Pub. 501. Similarly, if you adopted the person for whom you kept up a home in 2021, the person was lawfully placed with you for legal adoption by you in 2021, or the person was an eligible foster child placed with you during 2021, the person is considered to have lived with you for more than half of 2021 if your main home was this person's main home for more than half the time since he or she was adopted or placed with you in 2021.

Married persons who live apart.

Even if you weren't divorced or legally separated at the end of 2021, you are considered unmarried if all of the following apply.

You lived apart from your spouse for the last 6 months of 2021. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.
You file a separate return from your spouse.
You paid over half the cost of keeping up your home for 2021.
Your home was the main home of your child, stepchild, or foster child for more than half of 2021 (if half or less, see Exception to time lived with you , earlier).
You can claim this child as your dependent or could claim the child except that the child's other parent can claim him or her under the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent , later.

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Qualifying Widow(er)

You can check the "Qualifying widow(er)" box at the top of Form 1040 or 1040-SR and use joint return tax rates for 2021 if all of the following apply.

Your spouse died in 2019 or 2020 and you didn't remarry before the end of 2021.
You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2021:
1. The child had gross income of $4,300 or more,
2. The child filed a joint return, or
3. You could be claimed as a dependent on someone else's return.
If the child isn't claimed as your dependent, enter the child's name in the entry space below the filing status checkboxes. If you don't enter the name, it will take us longer to process your return.
This child lived in your home for all of 2021. If the child didn't live with you for the required time, see Exception to time lived with you , later.
You paid over half the cost of keeping up your home.
You could have filed a joint return with your spouse the year he or she died, even if you didn't actually do so.

If your spouse died in 2021, you can't file as qualifying widow(er). Instead, see the instructions for Married Filing Jointly, earlier.

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Dependent.

To find out if someone is your dependent, see Who Qualifies as Your Dependent , later.

. This is an Image: taxtip.gif The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. .

Exception to time lived with you.

A child is considered to have lived with you for all of 2021 if the child was born or died in 2021 and your home was the child's home for the entire time he or she was alive. Similarly, if you adopted the child in 2021, the child was lawfully placed with you for legal adoption by you in 2021, or the child was an eligible foster child placed with you during 2021, the child is considered to have lived with you for all of 2021 if your main home was this child's main home for the entire time since he or she was adopted or placed with you in 2021.

Keeping up a home.

To find out what is included in the cost of keeping up a home, see Pub. 501.

Name and Address

Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name in the entry space below the filing status checkboxes instead of below your name.

. This is an Image: taxtip.gif If you filed a joint return for 2020 and you are filing a joint return for 2021 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2020 return. .

Name Change

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

Address Change

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

P.O. Box

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

Foreign Address

If you have a foreign address, enter the city name on the appropriate line. Don't enter any other information on that line, but also complete the spaces below that line. Don't abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, county, or state.

Death of a Taxpayer

See Death of a Taxpayer under General Information, later.

Social Security Number (SSN)

An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at SSA.gov/forms/ss-5.pdf, from your local SSA office, or by calling the SSA at 800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

Check that both the name and SSN on your Forms 1040 or 1040-SR, W-2, and 1099 agree with your social security card. If they don't, certain deductions and credits on Form 1040 or 1040-SR may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA.

Once you are issued an SSN, use it to file your tax return. Use your SSN to file your tax return even if your SSN does not authorize employment or if you have been issued an SSN that authorizes employment and you lose your employment authorization. An ITIN will not be issued to you once you have been issued an SSN. If you received your SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead.

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

If you are a nonresident or resident alien and you don't have and aren't eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN.

If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

Some ITINs must be renewed. If you haven't used your ITIN on a federal tax return at least once for tax years 2018, 2019, or 2020, it expired at the end of 2021 and must be renewed if you need to file a federal tax return in 2022. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov/ITIN.

. This is an Image: taxtip.gif ITINs assigned before 2013 have expired and must be renewed if you need to file a tax return in 2022. If you previously submitted a renewal application and it was approved, you do not need to renew again unless you haven't used your ITIN on a federal tax return at least once for tax years 2018, 2019, or 2020. .

An ITIN is for tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U.S. law.

For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.

If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITIN.

Nonresident Alien Spouse

If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN if:

You file a joint return, or
Your spouse is filing a separate return.

Standard Deduction

. This is an Image: taxtip.gif If you are filing Form 1040-SR, you can find a Standard Deduction Chart on the last page of that form that can calculate the amount of your standard deduction in most situations. .

. This is an Image: taxtip.gif Don't file the Standard Deduction Chart with your return. .

Single and Married Filing Jointly

If you or your spouse (if you are married and filing a joint return) can be claimed as a dependent on someone else's return, check the appropriate box in the Standard Deduction section.

If you were a dual-status alien, check the "Spouse itemizes on a separate return or you were a dual-status alien" box. If you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2021 and you and your spouse agree to be taxed on your combined worldwide income, don't check the box.

Age/Blindness

If you or your spouse (if you are married and filing a joint return) were born before January 2, 1957, or were blind at the end of 2021, check the appropriate boxes on the line labeled "Age/Blindness."

Don't check any boxes for your spouse if your filing status is head of household.

Death of spouse in 2021.

If your spouse was born before January 2, 1957, but died in 2021 before reaching age 65, don't check the box that says "Spouse was born before January 2, 1957."

A person is considered to reach age 65 on the day before his or her 65th birthday.

Example.

Your spouse was born on February 14, 1956, and died on February 13, 2021. Your spouse is considered age 65 at the time of death. Check the appropriate box for your spouse. However, if your spouse died on February 12, 2021, your spouse isn't considered age 65. Don't check the box.

Death of taxpayer in 2021.

If you are preparing a return for someone who died in 2021, see Pub. 501 before completing the standard deduction information.

Blindness

If you weren't totally blind as of December 31, 2021, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:

You can't see better than 20/200 in your better eye with glasses or contact lenses, or
Your field of vision is 20 degrees or less.

If your eye condition isn't likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead.

You must keep the statement for your records.

Beginning in 2021, if you receive a notice or letter but you would prefer to have it in Braille or large print, you can use Form 9000, Alternative Media Preference, to request notices in an alternative format including Braille, large print, audio, or electronic. You can attach Form 9000 to your return or mail it separately.

You can download, or view online, tax forms and publications in a variety of formats including text-only, Braille ready files, browser-friendly HTML (other than tax forms), accessible PDF, and large print.

Married Filing Separately

If your filing status is married filing separately and your spouse itemizes deductions on his or her return, check the "Spouse itemizes on a separate return or you were a dual-status alien" box.

If your filing status is married filing separately and your spouse was born before January 2, 1957, or was blind at the end of 2021, you can check the appropriate box(es) on the line labeled "Age/Blindness" if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

Presidential Election Campaign Fund

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

Virtual Currency

Virtual currency is a digital representation of value, other than a representation of the U.S. dollar or a foreign currency ("real currency"), that functions as a unit of account, a store of value, or a medium of exchange. Some virtual currencies are convertible, which means that they have an equivalent value in real currency or act as a substitute for real currency. The IRS uses the term "virtual currency" to describe the various types of convertible virtual currency that are used as a medium of exchange, such as digital currency and cryptocurrency. Regardless of the label applied, if a particular asset has the characteristics of virtual currency, it will be treated as virtual currency for Federal income tax purposes.

If, in 2021, you engaged in any transaction involving virtual currency, check the "Yes" box next to the question on virtual currency on page 1 of Form 1040 or 1040-SR. A transaction involving virtual currency includes, but is not limited to:

The receipt of virtual currency as payment for goods or services provided;
The receipt or transfer of virtual currency for free (without providing any consideration) that does not qualify as a bona fide gift;
The receipt of new virtual currency as a result of mining and staking activities;
The receipt of virtual currency as a result of a hard fork;
An exchange of virtual currency for property, goods, or services;
An exchange/trade of virtual currency for another virtual currency;
A sale of virtual currency; and
Any other disposition of a financial interest in virtual currency.

A transaction involving virtual currency does not include the holding of virtual currency in a wallet or account, or the transfer of virtual currency from one wallet or account you own or control to another that you own or control. If your only transactions involving virtual currency during 2021 were purchases of virtual currency for real currency, including the use of real currency electronic platforms such as PayPal and Venmo, you are not required to check the "Yes" box next to the virtual currency question. You must not leave the field blank even if you are not required to answer "Yes". If you disposed of any virtual currency that was held as a capital asset through a sale, exchange, or transfer, check "Yes" and use Form 8949 to figure your capital gain or loss and report it on Schedule D (Form 1040).

If you received any virtual currency as compensation for services or disposed of any virtual currency that you held for sale to customers in a trade or business, you must report the income as you would report other income of the same type (for example, W-2 wages on Form 1040 or 1040-SR, line 1, or inventory or services from Schedule C on Schedule 1).

For more information, go to IRS.gov/virtualcurrencyfaqs.

Who Qualifies as Your Dependent

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

Follow the steps below to find out if a person qualifies as your dependent and to find out if your dependent qualifies you to take the child tax credit or the credit for other dependents. If you have more than four dependents, check the box under Dependents on page 1 of Form 1040 or 1040-SR and include a statement showing the information required in columns (1) through (4).

. This is an Image: taxtip.gif The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. .

Before you begin.

See the definition of Social security number , later. If you want to claim the child tax credit or the credit for other dependents, you (and your spouse if filing jointly) must have an SSN or ITIN issued on or before the due date of your 2021 return (including extensions). If an ITIN is applied for on or before the due date of a 2021 return (including extensions) and the IRS issues an ITIN as result of the application, the IRS will consider the ITIN as issued on or before the due date of the return.

Step 1. Do You Have a Qualifying Child?

A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew)

was ...
Under age 19 at the end of 2021 and younger than you (or your spouse if filing jointly)
or
Under age 24 at the end of 2021, a student (defined later), and younger than you (or your spouse if filing jointly)
or
Any age and permanently and totally disabled (defined later)

Who didn't provide over half of his or her own support for 2021 (see Pub. 501)

Who isn't filing a joint return for 2021 or is filing a joint return for 2021 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples)

Who lived with you for more than half of 2021. If the child didn't live with you for the required time, see Exception to time lived with you, later.
		If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2021, see Qualifying child of more than one person, later.

1. Do you have a child who meets the conditions to be your qualifying child?

[ ]

Yes.

Go to Step 2.

[ ]

No.

Go to Step 4.

Step 2. Is Your Qualifying Child Your Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

[ ]

Yes.

[ ]

No.

You can't claim this child as a dependent.

2. Was the child married?

[ ]

Yes.

See Married person, later.

[ ]

No.

3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2021 tax return? See Steps 1, 2, and 4.

[ ]

Yes.

You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules.

[ ]

No.

You can claim this child as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step 3.

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

1. Did the child have an SSN, ITIN, or adoption taxpayer identification number (ATIN) issued on or before the due date of your return (including extensions)? (Answer "Yes" if you are applying for an ITIN or ATIN for the child on or before the due date of your return (including extensions).)

[ ]

Yes.

[ ]

No.

You can't claim the child tax credit or the credit for other dependents for this child.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

[ ]

Yes.

[ ]

No.

You can't claim the child tax credit or the credit for other dependents for this child.

3. Was the child under age 18 at the end of 2021?

[ ]

Yes.

[ ]

No.

You can claim the credit for other dependents for this child. Check the "Credit for other dependents" box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.

4. Did this child have an SSN valid for employment issued before the due date of your 2021 return (including extensions)? (See Social Security Number , later.)

[ ]

Yes.

You can claim the child tax credit for this person. Check the "Child tax credit" box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.

[ ]

No.

You can claim the credit for other dependents for this child. Check the "Credit for other dependents" box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.

Step 4. Is Your Qualifying Relative Your Dependent?

A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild)
or
Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law. If the person didn't live with you for the required time, see Exception to time lived with you , later.

Who wasn't a qualifying child (see Step 1) of any taxpayer for 2021. For this purpose, a person isn't a taxpayer if he or she isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples.

Who had gross income of less than $4,300 in 2021. If the person was permanently and totally disabled, see Exception to gross income test , later.

For whom you provided over half of his or her support in 2021. But see Children of divorced or separated parents , Multiple support agreements , and Kidnapped child , later.

1. Does any person meet the conditions to be your qualifying relative?

[ ]

Yes.

[ ]

No.

2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test , later.)

[ ]

Yes.

[ ]

No.

You can't claim this person as a dependent.

3. Was your qualifying relative married?

[ ]

Yes.

See Married person , later.

[ ]

No.

4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2021 tax return? See Steps 1, 2, and 4.

[ ]

Yes.

You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules.

[ ]

No.

You can claim this person as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR. Then, go to Step 5.

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

1. Did your qualifying relative have an SSN, ITIN, or ATIN issued on or before the due date of your 2021 return (including extensions)? (Answer "Yes" if you are applying for an ITIN or ATIN for the qualifying relative on or before the return due date (including extensions).)

[ ]

Yes.

[ ]

No.

You can't claim the credit for other dependents for this qualifying relative.

2. Was your qualifying relative a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or a U.S. resident alien. If your qualifying relative was adopted, see Exception to citizenship test , later.)

[ ]

Yes.

You can claim the credit for other dependents for this dependent. Check the "Credit for other dependents" box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.

[ ]

No.

You can't claim the credit for other dependents for this qualifying relative.

Definitions and Special Rules

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification numbers (ATINs).

If you have a dependent who was placed with you for legal adoption and you don't know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn't a U.S. citizen or resident alien, apply for an ITIN instead using Form W-7.

Children of divorced or separated parents.

A child will be treated as the qualifying child or qualifying relative of his or her noncustodial parent (defined later) if all of the following conditions apply.

The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2021 (whether or not they are or were married).
The child received over half of his or her support for 2021 from the parents (and the rules on Multiple support agreements , later, don't apply). Support of a child received from a parent's spouse is treated as provided by the parent.
The child is in custody of one or both of the parents for more than half of 2021.
Either of the following applies.
1. The custodial parent signs Form 8332 or a substantially similar statement that he or she won't claim the child as a dependent for 2021, and the noncustodial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement .
2. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2021.

If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credits and credit for other dependents (lines 19 and 28). However, this doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or the health coverage tax credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these other benefits. See Pub. 501 for details.

Custodial and noncustodial parents.

The custodial parent is the parent with whom the child lived for the greater number of nights in 2021. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.

Post-1984 and pre-2009 decree or agreement.

The decree or agreement must state all three of the following.

The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
The other parent won't claim the child as a dependent.
The years for which the claim is released.

The noncustodial parent must include all of the following pages from the decree or agreement.

Cover page (include the other parent's SSN on that page).
The pages that include all the information identified in (1) through (3) above.
Signature page with the other parent's signature and date of agreement.

. This is an Image: caution.gif You must include the required information even if you filed it with your return in an earlier year. .

Post-2008 decree or agreement.

If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to certain tax benefits for a child, and the noncustodial parent must include a copy with his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support.

Release of certain tax benefits revoked.

A custodial parent who has revoked his or her previous release of a claim to certain tax benefits for a child must include a copy of the revocation with his or her return. For details, see Form 8332.

Exception to citizen test.

If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4, question 2; and Step 5, question 2.

Exception to gross income test.

If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.

Exception to time lived with you.

Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents , earlier, or Kidnapped child , later.

If the person meets all other requirements to be your qualifying child but was born or died in 2021, the person is considered to have lived with you for more than half of 2021 if your home was this person's home for more than half the time he or she was alive in 2021. If the person meets all other requirements to be your qualifying child but you adopted the person in 2021, the person was lawfully placed with you for legal adoption by you in 2021, or the person was an eligible foster child placed with you during 2021, the person is considered to have lived with you for more than half of 2021 if your main home was this person's main home for more than half the time since he or she was adopted or placed with you in 2021.

Any other person is considered to have lived with you for all of 2021 if the person was born or died in 2021 and your home was this person's home for the entire time he or she was alive in 2021 or if you adopted the person in 2021, the person was lawfully placed with you for legal adoption by you in 2021, or the person was an eligible foster child placed with you during 2021 and your main home was the person's main home for the entire time since he or she was adopted or placed with you in 2021.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Kidnapped child.

If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the child tax credit, the credit for other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).

Married person.

If the person is married and files a joint return, you can't claim that person as your dependent. However, if the person is married but doesn't file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim him or her as a dependent. (See Pub. 501 for details and examples.) In that case, go to Step 2, question 3 (for a qualifying child), or Step 4, question 4 (for a qualifying relative).

Multiple support agreements.

If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled.

A person is permanently and totally disabled if, at any time in 2021, the person can't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

Public assistance payments.

If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501.

Qualifying child of more than one person.

Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies.

Nonrefundable child tax credit and credit for other dependents (line 19) and refundable child tax credit or additional child tax credit (line 28).
Head of household filing status.
Credit for child and dependent care expenses (Schedule 3, line 2 or 13g).
Exclusion for dependent care benefits (Form 2441, Part III).
Earned income credit (line 27a).

No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.
If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.
If the parents don't file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2021. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2021.
If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2021.
If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2021, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

Example.

Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your mother can't claim any of those five tax benefits based on your daughter. However, if your mother's AGI is higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.

For more details and examples, see Pub. 501.

If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you can't claim any benefits based on this child.

Social security number.

You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration. See Social Security Number (SSN) , earlier. If your dependent won't have a number by the date your return is due, see What if You Can't File on Time? earlier.

For the child tax credit, your child must have the required SSN. The required SSN is one that is valid for employment and that is issued by the Social Security Administration before the due date of your 2021 return (including extensions). If your child was a U.S. citizen when the child received the SSN, the SSN is valid for employment. If "Not Valid for Employment" is printed on your child's social security card and your child's immigration status has changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if "Valid for Work Only With DHS Authorization" is printed on your child's social security card, your child has the required SSN only as long as the DHS authorization is valid.

If your dependent child was born and died in 2021 and you do not have an SSN for the child, enter "Died" in column (2) of the Dependents section and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.

If you, or your spouse if filing jointly, didn't have an SSN (or ITIN) issued on or before the due date of your 2021 return (including extensions), you can't claim the child tax credit or the credit for other dependents on your original or an amended 2021 return.

If you apply for an ITIN on or before the due date of your 2021 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.

Student.

A student is a child who during any part of 5 calendar months of 2021 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Income

Generally, you must report all income except income that is exempt from tax by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines 1 through 7 and Schedule 1, lines 1 through 8z. Also see Pub. 525.

Forgiveness of Paycheck Protection Program (PPP) Loans

The forgiveness of a PPP Loan creates tax-exempt income, so although you don't need to report the income from the forgiveness of your PPP Loan on Form 1040 or 1040-SR, you do need to report certain information related to your PPP Loan.

Rev. Proc. 2021-48, 2021-49 I.R.B. 835, permits taxpayers to treat tax-exempt income resulting from the forgiveness of a PPP Loan as received or accrued: (1) as, and to the extent that, eligible expenses are paid or incurred; (2) when you apply for forgiveness of the PPP Loan; or (3) when forgiveness of the PPP Loan is granted. If you have tax-exempt income resulting from the forgiveness of a PPP Loan, attach a statement to your return reporting each taxable year for which you are applying Rev. Proc. 2021-48, and which section of Rev. Proc. 2021-48 you are applying—either section 3.01(1), (2), or (3). Any statement should include the following information for each PPP Loan:

Your name, address, and ITIN or SSN;
A statement that you are applying or applied section 3.01(1), (2), or (3) of Rev. Proc. 2021-48, and for what taxable year (2020 or 2021) as applicable;
The amount of tax-exempt income from forgiveness of the PPP Loan that you are treating as received or accrued and for what taxable year (2020 or 2021); and
Whether forgiveness of the PPP Loan has been granted as of the date you file your return.

Write "RP2021-48" at the top of your attached statement.

Foreign-Source Income

You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United States.

If you worked abroad, you may be able to exclude part or all of your foreign earned income. For details, see Pub. 54 and Form 2555.

Foreign retirement plans.

If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Rev. Proc. 2014-55, 2014-44 I.R.B. 753, available at IRS.gov/irb/2014-44_IRB#RP2014-55, to find out if you can elect to defer tax on the undistributed income.

Report distributions from foreign pension plans on lines 5a and 5b.

Foreign accounts and trusts.

You must complete Part III of Schedule B if you:

Had a foreign account; or
Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

Foreign financial assets.

If you had foreign financial assets in 2021, you may have to file Form 8938. See Form 8938 and its instructions.

Chapter 11 Bankruptcy Cases

If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's income tax return includes:

Earnings from services you performed after the beginning of the case (both wages and self-employment income); and
Income from property described in section 541 of title 11 of the U.S. Code that you either owned when the case began or that you acquired after the case began and before the case was closed, dismissed, or converted to a case under a different chapter.

Because this income is taxable to the estate, don't include this income on your own individual income tax return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. Also, you (or the trustee if one is appointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on Form W-2. A similar allocation is required for income and withheld income tax reported to you on Forms 1099. You must also include a statement that indicates you filed a chapter 11 case and that explains how income and withheld income tax reported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at
IRS.gov/irb/2006-40_IRB#NOT-2006-83.

Community Property States

Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually follow state law to determine what is community income and what is separate income. For details, see Form 8958 and Pub. 555.

Nevada, Washington, and California domestic partners.

A registered domestic partner in Nevada, Washington, or California must generally report half the combined community income of the individual and his or her domestic partner. See Form 8958 and Pub. 555.

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

If you are entering amounts that include cents, make sure to include the decimal point. There is no cents column on the form.

. This is an Image: caution.gif The lines on Forms 1040 and 1040-SR are the same. References to lines in the following instructions refer to the line on either form. .

Line 1

Wages, Salaries, Tips, etc.

Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income must also be included in the total on line 1.

All wages received as a household employee. An employer isn't required to provide a Form W-2 to you if he or she paid you wages of less than $2,300 in 2021. If you received wages as a household employee and you didn't receive a Form W-2 because an employer paid you less than $2,300 in 2021, enter "HSH" and the amount not reported to you on a Form W-2 in the space to the left of line 1. For information on employment taxes for household employees, see Tax Topic 756.
Any Medicaid waiver payments you received that you choose to include in earned income for purposes of claiming a credit or other tax benefit, even if you didn't receive a Form W-2 reporting these payments. See the instructions for Schedule 1, line 8z.
Tip income you didn't report to your employer. This should include any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531 for more details. Also include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you don't report these noncash tips to your employer, you must report them on line 1.

. This is an Image: caution.gif You may owe social security and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions for Schedule 2, line 5. .

Dependent care benefits, which should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits.
Employer-provided adoption benefits, which should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You may also be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2021.
Scholarship and fellowship grants not reported on Form W-2. Also enter "SCH" and the amount on the dotted line next to line 1. However, if you were a degree candidate, include on line 1 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 1.
Excess elective deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the "Retirement plan" box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2021 under all plans was more than $19,500 (excluding catch-up contributions as explained later), include the excess on line 1. This limit is (a) $13,500 if you have only SIMPLE plans, or (b) $22,500 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don't include the excess attributable to such contributions on line 1. They are already included as income in box 1 of your Form W-2.

A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.

If you were age 50 or older at the end of 2021, your employer may have allowed an additional deferral (catch-up contributions) of up to $6,500 ($3,000 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals.

. This is an Image: caution.gif You can't deduct the amount deferred. It isn't included as income in box 1 of your Form W-2. .

Disability pensions shown on Form 1099-R if you haven't reached the minimum retirement age set by your employer. But see Insurance Premiums for Retired Public Safety Officers in the instructions for lines 5a and 5b. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 5a and 5b. Payments from an IRA are reported on lines 4a and 4b.
Corrective distributions from a retirement plan shown on Form 1099-R of excess elective deferrals and excess contributions (plus earnings). But don't include distributions from an IRA* on line 1. Instead, report distributions from an IRA on lines 4a and 4b.
Wages from Form 8919, line 6.

* This includes a Roth, SEP, or SIMPLE IRA.

Were You a Statutory Employee?

If you were a statutory employee, the "Statutory employee" box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople and certain agent or commission drivers, certain traveling salespeople, and certain homeworkers. Statutory employees report the amount shown in box 1 of Form W-2 on a Schedule C along with any related business expenses.

Missing or Incorrect Form W-2?

Your employer is required to provide or send Form W-2 to you no later than
January 31, 2022. If you don't receive it by early February, use Tax Topic 154 to find out what to do. Even if you don't get a Form W-2, you must still report your earnings on line 1. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Line 2a

Tax-Exempt Interest

If you received any tax-exempt interest (including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line 2a. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net amount of tax-exempt OID on line 2a (that is, the excess of tax-exempt OID for the year over the amortized acquisition premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium.

Also include on line 2a any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 11 of Form 1099-DIV.

Don't include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.

. This is an Image: caution.gif Don't include any amounts related to the forgiveness of PPP Loans on this line. .

Line 2b

Taxable Interest

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 2b. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions applies to you.

For more details about reporting taxable interest, including market discount on bonds and adjustments for amortizable bond premium or acquisition premium, see Pub. 550.

Interest credited in 2021 on deposits that you couldn't withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2021 income. For details, see Pub. 550.

. This is an Image: taxtip.gif If you get a 2021 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2021, see Pub. 550. .

Line 3a

Qualified Dividends

Enter your total qualified dividends on
line 3a. Qualified dividends are also included in the ordinary dividend total required to be shown on line 3b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Exception.

Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but aren't qualified dividends. These include:

Dividends you received as a nominee. See the Schedule B instructions.
Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock isn't entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.
Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule just described.
Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property.
Payments in lieu of dividends, but only if you know or have reason to know that the payments aren't qualified dividends.
Dividends from a corporation that first became a surrogate foreign corporation after December 22, 2017, other than a foreign corporation that is treated as a domestic corporation under section 7874(b).

Example 1.

You bought 5,000 shares of XYZ Corp. common stock on July 8, 2021. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16, 2021. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11, 2021. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9, 2021, through August 11, 2021). The 121-day period began on May 17, 2021 (60 days before the ex-dividend date), and ended on September 14, 2021. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.

Example 2.

The facts are the same as in Example 1 except that you bought the stock on July 15, 2021 (the day before the ex-dividend date), and you sold the stock on September 16, 2021. You held the stock for 63 days (from July 16, 2021, through September 16, 2021). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2021, through September 14, 2021).

Example 3.

You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2021. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16, 2021. The ABC Mutual Fund advises you that the part of the dividend eligible to be treated as qualified dividends equals 2 cents a share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2021. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

. This is an Image: taxtip.gif Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, whichever applies, to figure your tax. See the instructions for line 16 for details. .

Line 3b

Ordinary Dividends

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 3b. This amount should be shown in box 1a of Form(s) 1099-DIV.

You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

Nondividend Distributions

Some distributions are a return of your cost (or other basis). They won't be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Form 8949. For details, see Pub. 550.

. This is an Image: taxtip.gif Dividends on insurance policies are a partial return of the premiums you paid. Don't report them as dividends. Include them in income on Schedule 1, line 8z, only if they exceed the total of all net premiums you paid for the contract. .

Lines 4a and 4b

IRA Distributions

You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 4a and 4b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided next, leave line 4a blank and enter the total distribution (from Form 1099-R, box 1) on line 4b.

Exception 1.

Enter the total distribution on line 4a if you rolled over part or all of the distribution from one:

Roth IRA to another Roth IRA, or
IRA (other than a Roth IRA) to a qualified plan or another IRA (other than a Roth IRA).

Also enter "Rollover" next to line 4b. If the total distribution was rolled over, enter -0- on line 4b. If the total distribution wasn't rolled over, enter the part not rolled over on line 4b unless Exception 2 applies to the part not rolled over. Generally, a rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B.

If you rolled over the distribution into a qualified plan or you made the rollover in 2022, include a statement explaining what you did.

Exception 2.

If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b.

You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2021 or an earlier year. If you made nondeductible contributions to these IRAs for 2021, also see Pub. 590-A and Pub. 590-B.
You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 4b; you don't have to see Form 8606 or its instructions.
1. Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2015 or an earlier year.
2. Distribution code Q is shown in box 7 of Form 1099-R.
You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2021.
You had a 2020 or 2021 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.
You made excess contributions to your IRA for an earlier year and had them returned to you in 2021.
You recharacterized part or all of a contribution to a Roth IRA as a contribution to another type of IRA, or vice versa.

Exception 3.

If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 4a. If the total amount distributed is a QCD, enter -0- on line 4b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 4b unless Exception 2 applies to that part. Enter "QCD" next to line 4b.

A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70 1/2 when the distribution was made.

Generally, your total QCDs for the year can't be more than $100,000. (On a joint return, your spouse can also have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590-B for details.

. This is an Image: caution.gif You can't claim a charitable contribution deduction for any QCD not included in your income. .

Exception 4.

If all or part of the distribution is a health savings account (HSA) funding distribution (HFD), enter the total distribution on line 4a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 4b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that isn't an HFD on line 4b unless Exception 2 applies to that part. Enter "HFD" next to line 4b.

An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you can generally elect to exclude an HFD from your income once in your lifetime. You can't exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.

. This is an Image: caution.gif The amount of an HFD reduces the amount you can contribute to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III. .

More than one exception applies.

If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 4b. For example: "Line 4b – $1,000 Rollover and $500 HFD." But you do not need to attach a statement if only Exception 2 and one other exception apply.

More than one distribution.

If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 4b. Enter the total amount of those distributions on line 4a.

. This is an Image: caution.gif You may have to pay an additional tax if you received an early distribution from your IRA and the total wasn't rolled over. See the instructions for Schedule 2, line 8, for details. .

More information.

For more information about IRAs, see Pub. 590-A and Pub. 590-B.

Lines 5a and 5b

Pensions and Annuities

You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Don't include the following payments on lines 5a and 5b. Instead, report them on line 1.

Disability pensions received before you reach the minimum retirement age set by your employer.
Corrective distributions (including any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.

. This is an Image: taxtip.gif Attach Form(s) 1099-R to Form 1040 or 1040-SR if any federal income tax was withheld. .

Fully Taxable Pensions and Annuities

Your payments are fully taxable if (a) you didn't contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2021. But see Insurance Premiums for Retired Public Safety Officers , later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 5b; don't make an entry on line 5a.

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.

Partially Taxable Pensions and Annuities

Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 5a. If your Form 1099-R doesn't show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 5b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method , later, to find out if you must use that method to figure the taxable part.

You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939.

If your Form 1099-R shows a taxable amount, you can report that amount on line 5b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.

Insurance Premiums for Retired Public Safety Officers

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from a plan maintained by the employer from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums or $3,000. You can make this election only for amounts that would otherwise be included in your income.

An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan.

If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn't reflect the exclusion. Report your total distributions on line 5a and the taxable amount on line 5b. Enter "PSO" next to line 5b.

Simplified Method Worksheet—Lines 5a and 5b

This is an Image: 24811vwa.gif

Simplified Method Worksheet-Lines 5a and 5b

Simplified Method Worksheet—Lines 5aand 5b

Simplified Method Worksheet—Lines 5aand 5b

Summary: This is the simplified method worksheet. It is used to figure the taxable part of your pension or annuity using the simplified method.

Before you begin: If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.

Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040 or 1040-SR, line 5b. Enter the total pension or annuity payments received in 2021 on Form 1040 or 1040-SR, line 5a.

The line items to be completed are:

"1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040 or 1040-SR, line 5a." field

"2. Enter your cost in the plan at the annuity starting date. Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3." field

"3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below." field

"4. Divide line 2 by the number on line 3." field

"5. Multiply line 4 by the number of months for which this year's payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6." field

"6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year's worksheet." field

"7.Subtract line 6 from line 2." field

"8. Enter the smaller of line 5 or line 7." field

"9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040 or 1040-SR, line 5b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers before entering an amount on line 5b." field

"10. Was your annuity starting date before 1987?"

"Yes. STOP. Leave line 10 blank."checkbox

"No. Add lines 6 and 8. This is the amount you have recovered tax free through 2021. You will need this number when you fill out this worksheet next year." checkbox, field

Table 1 for Line 3 Above

IF the age at annuity starting date was	AND your annuity starting date was before November 19, 1996, enter on line 3	AND your annuity starting date was after November 18, 1996, enter on line 3
55 or under	300	360
56–60	260	310
61–65	240	260
66–70	170	210
71 or older	120	160

Table 2 for Line 3 Above

IF the combined ages at annuity starting date were	THEN enter on line 3
110 or under	410
111–120	360
121–130	310
131–140	260
141 or older	210

Please click here for the text description of the image.

If you are retired on disability and reporting your disability pension on line 1, include only the taxable amount on that line and enter "PSO" and the amount excluded on the dotted line next to line 1.

Simplified Method

You must use the Simplified Method if either of the following applies.

Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.
Your annuity starting date was after November 18, 1996, and both of the following apply.
1. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.
2. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments.

If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 (or Pub. 721 for U.S. Civil Service retirement benefits).

. This is an Image: caution.gif If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the Simplified Method Worksheet in these instructions. .

Annuity Starting Date

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

Age (or Combined Ages) at Annuity Starting Date

If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.

If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.

Cost

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

Rollovers

Generally, a rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 5a and 5b to report a rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.

Enter on line 5a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the rollover. Enter the remaining amount on line 5b. If the remaining amount is zero and you have no other distribution to report on line 5b, enter -0- on line 5b. Also enter "Rollover" next to line 5b.

See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.

Lump-Sum Distributions

If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount wasn't rolled over. For details, see the instructions for Schedule 2, line 6.

Enter the total distribution on line 5a and the taxable part on line 5b. For details, see Pub. 575.

. This is an Image: taxtip.gif If you or the plan participant was born before January 2, 1936, you could pay less tax on the distribution. See Form 4972. .

Lines 6a and 6b

Social Security Benefits

You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2021. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.

Use the Social Security Benefits Worksheet in these instructions to see if any of your benefits are taxable.

Exception.

Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.

You made contributions to a traditional IRA for 2021 and you or your spouse were covered by a retirement plan at work or through self-employment. Instead, use the worksheets in Pub. 590-A to see if any of your social security benefits are taxable and to figure your IRA deduction.
You repaid any benefits in 2021 and your total repayments (box 4) were more than your total benefits for 2021 (box 3). None of your benefits are taxable for 2021. Also, if your total repayments in 2021 exceed your total benefits received in 2021 by more than $3,000, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in income in an earlier year. For more details, see Pub. 915.
You file Form 2555, 4563, or 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.

. This is an Image: taxtip.gif Benefits for earlier year received in 2021? If any of your benefits are taxable for 2021 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details. .

. This is an Image: taxtip.gif Social security information. Social security beneficiaries can now get a variety of information from the SSA website with a my Social Security account, including getting a replacement Form SSA‐1099 if needed. For more information and to set up an account, go to SSA.gov/myaccount. .

. This is an Image: taxtip.gif Disability payments (including Social Security Disability Insurance (SSDI) payments) are generally not included in income if they are for injuries incurred as a direct result of a terrorist attack directed against the United States or its allies. If these payments are incorrectly reported as taxable on Form W-2 or Form 1099-R, contact the company or agency making the disability payments to get a corrected Form W-2 or Form 1099-R. If these payments are incorrectly reported as taxable on Form SSA-1099, don't include the nontaxable portion of income on your tax return. You may receive a notice from the IRS regarding the omitted payments. Follow the instructions in the notice to explain that the excluded payments aren't taxable. For more information about these payments, see Pub. 3920. .

. This is an Image: taxtip.gif Form RRB-1099. If you need a replacement Form RRB-1099, call the Railroad Retirement Board at 877-772-5772 or go to www.rrb.gov. .

Social Security Benefits Worksheet—Lines 6a and 6b

Tax Tables

Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, line 24z).
If you are married filing separately and you lived apart from your spouse for all of 2021, enter "D" to the right of the word "benefits" on line 6a. If you don't, you may get a math error notice from the IRS.
Be sure you have read the Exception in the line 6a and 6b instructions to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.

Enter the total amount from box 5 of all your Forms SSA-1099 and RRB-1099. Also enter this amount on Form 1040 or 1040-SR, line 6a

_____

Multiply line 1 by 50% (0.50)

_____

Combine the amounts from Form 1040 or 1040-SR, lines 1, 2b, 3b, 4b, 5b, 7, and 8

_____

Enter the amount, if any, from Form 1040 or 1040-SR, line 2a

_____

Combine lines 2, 3, and 4

_____

Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25

_____

Is the amount on line 6 less than the amount on line 5?

No.

None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b.

Yes. Subtract line 6 from line 5

_____

If you are:

Married filing jointly, enter $32,000
Single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2021,
enter $25,000

_____

Married filing separately and you lived with your spouse at any time
in 2021, skip lines 8 through 15; multiply line 7 by 85% (0.85) and
enter the result on line 16. Then, go to line 17

Is the amount on line 8 less than the amount on line 7?

No.

None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you are married filing separately and you lived apart from your spouse for all of 2021, be sure you entered "D" to the right of the word "benefits" on line 6a.

Yes. Subtract line 8 from line 7

_____

10.

Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2021

10.

_____

11.

Subtract line 10 from line 9. If zero or less, enter -0-

11.

_____

12.

Enter the smaller of line 9 or line 10

12.

_____

13.

Enter one-half of line 12

13.

_____

14.

Enter the smaller of line 2 or line 13

14.

_____

15.

Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0-

15.

_____

16.

Add lines 14 and 15

16.

_____

17.

Multiply line 1 by 85% (0.85)

17.

_____

18.

Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040 or 1040-SR, line 6b

18.

_____

If any of your benefits are taxable for 2021 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

Line 7

Capital Gain or (Loss)

If you sold a capital asset, such as a stock or bond, you must complete and attach Form 8949 and Schedule D.

Exception 1.

You don't have to file Form 8949 or Schedule D if you aren't deferring any capital gain by investing in a qualified opportunity zone fund and both of the following apply.

You have no capital losses, and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements); and
None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).

Exception 2.

You must file Schedule D but generally don't have to file Form 8949 if Exception 1 doesn't apply, you aren't deferring any capital gain by investing in a qualified opportunity zone fund or terminating deferral from an investment in a qualified opportunity zone, and your only capital gains and losses are:

Capital gain distributions;
A capital loss carryover from 2020;
A gain from Form 2439 or 6252 or Part I of Form 4797;
A gain or loss from Form 4684, 6781, or 8824;
A gain or loss from a partnership, S corporation, estate, or trust; or
Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows basis was reported to the IRS, the QOF box in box 3 isn't checked, and you don't need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949.

If Exception 1 applies, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 7 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 7 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096.

. This is an Image: taxtip.gif If you don't have to file Schedule D, use the Qualified Dividends and Capital Gain Tax Worksheet in the line 16 instructions to figure your tax. .

Total Income and Adjusted Gross Income

Line 10

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

Tax and Credits

Lines 12a, 12b, and 12c

Line 12a Itemized Deductions or Standard Deduction

In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.

Itemized Deductions

To figure your itemized deductions, fill in Schedule A.

. This is an Image: caution.gif If you made a section 962 election and are taking a deduction under section 250 with respect to any income inclusions under section 951 or 951A, don't report the deduction on line 12a. Instead, report the tax with respect to a section 962 election on line 16 and include in the statement required by line 16 how you figured the section 250 deduction. .

Standard Deduction

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

Exception 1—Dependent.

If you checked the "Someone can claim you as a dependent" box, or if you're filing jointly and you checked the "Someone can claim your spouse as a dependent" box, use the Standard Deduction Worksheet for Dependents to figure your standard deduction.

. This is an Image: taxtip.gif Someone claims you or your spouse as a dependent if they list your or your spouse's name and SSN in the Dependents section of their return. .

Exception 2—Born before January 2, 1957, or blind.

If you checked any of the following boxes, figure your standard deduction using the Standard Deduction Chart for People Who Were Born Before January 2, 1957, or Were Blind if you are filing Form 1040 or by using the chart on the last page of Form 1040-SR.

You were born before January 2, 1957.
You are blind.
Spouse was born before January 2, 1957.
Spouse is blind.

Exception 3—Separate return or dual-status alien.

If you checked the box labeled "Spouse itemizes on separate return or you were dual-status alien" on the Spouse standard deduction line, your standard deduction is zero, even if you were born before January 2, 1957, or were blind.

Exception 4—Increased standard deduction for net qualified disaster loss.

If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule A to figure your standard deduction. Qualified disaster loss refers to losses arising from certain disasters occurring in 2016 and subsequent years. See the Instructions for Form 4684 and Schedule A, line 16, for more information.

Standard Deduction Worksheet for Dependents—Line 12a

Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.

1.		Check if:	You were born before January 2, 1957. You are blind. Spouse was born before January 2, 1957. Spouse is blind.	Total number of boxes checked	1.	_____

2.		Is your earned income * more than $750?
		Yes.	Add $350 to your earned income. Enter the total.		2.	_____
		No.	Enter $1,100.
3.		Enter the amount shown below for your filing status.
	Single or married filing separately—$12,550 Married filing jointly—$25,100 Head of household—$18,800				3.	_____
4.		Standard deduction.
	a.	Enter the smaller of line 2 or line 3. If born after January 1, 1957, and not blind, stop here and enter this amount on Form 1040 or 1040-SR, line 12a. Otherwise, go to line 4b			4a.	_____
	b.	If born before January 2, 1957, or blind, multiply the number on line 1 by $1,350 ($1,700 if single or head of household)			4b.	_____
	c.	Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12a			4c.	_____
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1, and Schedule 1, lines 3 and 6, minus the amount, if any, on Schedule 1, line 15.

Standard Deduction Chart for People Who Were Born Before January 2, 1957, or Were Blind
Don't use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.
You were born before January 2, 1957. Spouse was born before January 2, 1957.		You are blind. Spouse is blind.
Enter the total number of boxes checked			▶
IF your filing status is . . .	AND the number in the box above is . . .			THEN your standard deduction is . . .
Single	1 2			$14,250 15,950
Married filing jointly	1 2 3 4			$26,450 27,800 29,150 30,500
Qualifying widow(er)	1 2			$26,450 27,800
Married filing separately*	1 2 3 4			$13,900 15,250 16,600 17,950
Head of household	1 2			$20,500 22,200
* You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

Line 12b

If you don't itemize deductions on Schedule A (Form 1040), you (or you and your spouse if filing jointly) may be able to take a charitable deduction for cash contributions made in 2021.

Enter the total amount of your contributions on line 12b. Don't enter more than $300 ($600 if married filing jointly).

The contributions must be made to organizations that are religious, charitable, educational, scientific, or literary in purpose. See Pub. 526 for more information on the types of organizations that qualify.

A deduction can't be taken for a contribution to an organization described in I.R.C. 509(a)(3) or for the establishment of a new, or maintenance of an existing, donor-advised fund. Also, contributions of noncash property and contributions carried forward from prior years don't qualify for this deduction. See the Instructions for Schedule A and Pub. 526 for more information on those types of contributions.

Line 13

Qualified Business Income Deduction (Section 199A Deduction)

To figure your Qualified Business Income Deduction, use Form 8995 or Form 8995-A as applicable.

Use Form 8995 if:

You have qualified business income, qualified REIT dividends, or qualified PTP income (loss);
Your 2021 taxable income before the qualified business income deduction is less than or equal to $329,800 if married filing jointly, $164,925 if married filing separately, and $164,900 for all others; and
You aren't a patron in a specified agricultural or horticultural cooperative.

If you don't meet these requirements, use Form 8995-A, Qualified Business Income Deduction. Attach whichever form you use (Form 8995 or 8995-A) to your return. See the instructions for Forms 8995 and 8995-A for more information for figuring and reporting your qualified business income deduction.

Line 16

Tax

Include in the total on the entry space on line 16 all of the following taxes that apply.

Tax on your taxable income. Figure the tax using one of the methods described later.
Tax from Form(s) 8814 (relating to the election to report child's interest or dividends). Check the appropriate box.
Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box.
Tax with respect to a section 962 election (election made by a domestic shareholder of a controlled foreign corporation to be taxed at corporate rates) reduced by the amount of any foreign tax credits claimed on Form 1118. See section 962 for details. Check box 3 and enter the amount and "962" in the space next to that box. Attach a statement showing how you figured the tax.
Recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2021 for the student. See Form 8863 for more details. Check box 3 and enter the amount and "ECR" in the space next to that box.
Any tax from Form 8621, line 16e, relating to a section 1291 fund. Check box 3 and enter the amount of the tax and "1291TAX" in the space next to that box.
Repayment of any excess advance payments of the health coverage tax credit from Form 8885. Check box 3 and enter the amount of the repayment and "HCTC" in the space next to that box.
Tax from Form 8978, line 14 (relating to partner's audit liability under section 6226). Check box 3 and enter the amount of the liability and "Form 8978" in the space next to that box. If the amount on Form 8978, line 14, is negative, see the instructions for Schedule 3 (Form 1040), line 6l.
Net tax liability deferred under section 965(i). If you had a net 965 inclusion and made an election to defer your net 965 tax liability under section 965(i), check box 3 and enter (as a negative number) the amount of the deferred net 965 tax liability and "965" on the line next to that box.
Triggering event under section 965(i). If you had a triggering event under section 965(i) during the year and did not enter into a transfer agreement, check box 3 and enter the amount of the triggered deferred net 965 tax liability and enter "965INC" on the line next to the box.

Do you want the IRS to figure the tax on your taxable income for you?

□ Yes.

See chapter 13 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you didn't pay enough, we will send you a bill.

□ No.

Use one of the following methods to figure your tax.

Tax Table or Tax Computation Worksheet.

If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet right after the Tax Table.

However, don't use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.

Form 8615.

Form 8615 must generally be used to figure the tax on your unearned income over $2,200 if you are under age 18, and in certain situations if you are older.

You must file Form 8615 if you meet all of the following conditions.

You had more than $2,200 of unearned income (such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions)).
You are required to file a tax return.
You were either:
1. Under age 18 at the end of 2021,
2. Age 18 at the end of 2021 and didn't have earned income that was more than half of your support, or
3. A full-time student at least age 19 but under age 24 at the end of 2021 and didn't have earned income that was more than half of your support.
At least one of your parents was alive at the end of 2021.
You don't file a joint return in 2021.

A child born on January 1, 2004, is considered to be age 18 at the end of 2021; a child born on January 1, 2003, is considered to be age 19 at the end of 2021; and a child born on January 1, 1998, is considered to be age 24 at the end of 2021.

Schedule D Tax Worksheet.

Use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040 or 1040-SR, line 16, if:

You have to file Schedule D, and line 18 or 19 of Schedule D is more than zero; or
You have to file Form 4952 and you have an amount on line 4g, even if you don't need to file Schedule D.

But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead.

Qualified Dividends and Capital Gain Tax Worksheet.

Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you don't have to use the Schedule D Tax Worksheet and if any of the following applies.

You reported qualified dividends on Form 1040 or 1040-SR, line 3a.
You don't have to file Schedule D and you reported capital gain distributions on Form 1040 or 1040-SR, line 7.
You are filing Schedule D, and Schedule D, lines 15 and 16, are both more than zero.

But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead.

Schedule J.

If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J.

Foreign Earned Income Tax Worksheet.

If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555, you must figure your tax using the Foreign Earned Income Tax Worksheet.

Foreign Earned Income Tax Worksheet—Line 16

If Form 1040 or 1040-SR, line 15, is zero, don't complete this worksheet.
1.	Enter the amount from Form 1040 or 1040-SR, line 15	1.	_____
2a.	Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50	2a.	_____
b.	Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are related to excluded income	b.	_____
c.	Subtract line 2b from line 2a. If zero or less, enter -0-	c.	_____
3.	Add lines 1 and 2c	3.	_____
4.	Figure the tax on the amount on line 3 . Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or Form 8615, whichever applies. See the instructions for Form 1040 or 1040-SR, line 16, to see which tax computation method applies. (Don't use a second Foreign Earned Income Tax Worksheet to figure the tax on this line.)	4.	_____
5.	Figure the tax on the amount on line 2c . If the amount on line 2c is less than $100,000, use the Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation Worksheet	5.	_____
6.	Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16	6.	_____
* Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 4 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you don't have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then, complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040).

Qualified Dividends and Capital Gain Tax Worksheet—Line 16

Tax Tables

See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax.
Before completing this worksheet, complete Form 1040 or 1040-SR through line 15.
If you don't have to file Schedule D and you received capital gain distributions, be sure you checked the box on Form 1040 or 1040-SR, line 7.

1.	Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing Form 2555 (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet				1.	_____
2.	Enter the amount from Form 1040 or 1040-SR, line 3a*		2.	_____
3.	Are you filing Schedule D?*
	Yes.	Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank or a loss, enter -0-.	3.	_____
	No.	Enter the amount from Form 1040 or 1040-SR, line 7.
4.	Add lines 2 and 3		4.	_____
5.	Subtract line 4 from line 1. If zero or less, enter -0-				5.	_____
6.	Enter:
	$40,400 if single or married filing separately,
	$80,800 if married filing jointly or qualifying widow(er), $54,100 if head of household.				6.	_____
7.	Enter the smaller of line 1 or line 6				7.	_____
8.	Enter the smaller of line 5 or line 7				8.	_____
9.	Subtract line 8 from line 7. This amount is taxed at 0%				9.	_____
10.	Enter the smaller of line 1 or line 4				10.	_____
11.	Enter the amount from line 9				11.	_____
12.	Subtract line 11 from line 10				12.	_____
13.	Enter:
	$445,850 if single, $250,800 if married filing separately, $501,600 if married filing jointly or qualifying widow(er), $473,750 if head of household.
					13.	_____
14.	Enter the smaller of line 1 or line 13				14.	_____
15.	Add lines 5 and 9				15.	_____
16.	Subtract line 15 from line 14. If zero or less, enter -0-				16.	_____
17.	Enter the smaller of line 12 or line 16				17.	_____
18.	Multiply line 17 by 15% (0.15)						18.	_____
19.	Add lines 9 and 17				19.	_____
20.	Subtract line 19 from line 10				20.	_____
21.	Multiply line 20 by 20% (0.20)						21.	_____
22.	Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet						22.	_____
23.	Add lines 18, 21, and 22						23.	_____
24.	Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet						24.	_____
25.	Tax on all taxable income. Enter the smaller of line 23 or 24. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don't enter this amount on the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet						25.	_____
* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.

Line 19

Nonrefundable Child Tax Credit and Credit for Other Dependents

Use Schedule 8812 (Form 1040) to figure your nonrefundable child tax credit and credit for other dependents. For 2021, Schedule 8812 and its instructions have been revised to be the single source for figuring and reporting the nonrefundable child tax credit and the credit for other dependents. If you are claiming either the nonrefundable child tax credit or the credit for other dependents, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR.

Form 8862, who must file.

You must file Form 8862 to claim the nonrefundable child tax credit or credit for other dependents if your child tax credit, additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2021 return. Don't file Form 8862 if you filed Form 8862 for 2020, and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.

. This is an Image: caution.gif If you take the nonrefundable child tax credit or credit for other dependents even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the rules for these credits, you won't be allowed to take either credit or the additional child tax credit for 2 years even if you're otherwise eligible to do so. If you take the nonrefundable child tax credit or credit for other dependents even though you aren't eligible and it is later determined that you fraudulently took either credit, you won't be allowed to take either credit or the additional child tax credit for 10 years. You may also have to pay penalties. .

. This is an Image: caution.gif If your qualifying child didn't have an SSN valid for employment issued before the due date of your 2021 return (including extensions), you can't claim the nonrefundable child tax credit for that child on your original or amended return. However, you may be able to claim the credit for other dependents for that child. .

Payments

Line 25 Federal Income Tax Withheld

Line 25a—Form(s) W-2

Add the amounts shown as federal income tax withheld on your Form(s) W-2. Enter the total on line 25a. The amount withheld should be shown in box 2 of Form W-2. Attach your Form(s) W-2 to your return.

Line 25b—Form(s) 1099

Include on line 25b any federal income tax withheld on your Form(s) 1099-R. The amount withheld should be shown in box 4. Attach your Form(s) 1099-R to the front of your return if federal income tax was withheld.

If you received a 2021 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in the total on line 25b. This should be shown in box 4 of Form 1099, box 6 of Form SSA-1099, or box 10 of Form RRB-1099.

Line 25c—Other Forms

Include on line 25c any federal income tax withheld on your Form(s) W-2G. The amount withheld should be shown in box 4. Attach Form(s) W-2G to the front of your return if federal income tax was withheld.

If you had Additional Medicare Tax withheld, include the amount shown on Form 8959, line 24, in the total on line 25c. Attach Form 8959.

Include on line 25c any federal income tax withheld that is shown on a Schedule K-1.

Also include on line 25c any tax withheld that is shown on Form 1042-S, Form 8805, or Form 8288-A. You should attach the form to your return to claim a credit for the withholding.

Line 26

2021 Estimated Tax Payments

Enter any estimated federal income tax payments you made for 2021. Include any overpayment that you applied to your 2021 estimated tax from your 2020 return or an amended return (Form 1040-X).

If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can't agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2021. For more information, see Pub. 505. Be sure to show both SSNs in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2021 or in 2022 before filing a 2021 return.

Divorced taxpayers.

If you got divorced in 2021 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. If you were divorced and remarried in 2021, enter your present spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. Also, on the dotted line next to line 26, enter your former spouse's SSN, followed by "DIV."

Name change.

If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of Form 1040 or 1040-SR that explains all the payments you and your spouse made in 2021 and the name(s) and SSN(s) under which you made them.

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

What Is the EIC?

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

. This is an Image: taxtip.gif You may elect to use your 2019 earned income to figure your EIC if your 2019 earned income is more than your 2021 earned income. For details, see Pub. 596. .

. This is an Image: caution.gif You can't use your 2020 earned income instead of your 2021 earned income. You can only use your 2019 earned income if it is more than your 2021 earned income. .

. This is an Image: caution.gif If you make the election to use your 2019 earned income to figure your EIC, enter your 2019 earned income on line 27c. .

To Take the EIC:

Follow the steps below.
Complete the worksheet that applies to you or let the IRS figure the credit for you.
If you have a qualifying child, complete and attach Schedule EIC.
If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC, even if that child doesn't have a valid SSN. See Schedule EIC for more information, including how to complete Schedule EIC if your qualifying child doesn't have a valid SSN.

Line 27a checkbox.

A qualified former foster youth must consent for entities who administer a plan under part B or part E of title IV of the Social Security Act to disclose information related to their status as a qualified former foster youth. This consent is given by checking the box on line 27a. Qualified homeless youth are required to certify that they are unaccompanied, homeless or at risk of homelessness, and self-supporting by checking the box on line 27a.

For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on "EITC Qualification Assistant." This service is available in English and Spanish.

. This is an Image: caution.gif If you take the EIC even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won't be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you won't be allowed to take the credit for 10 years. See Form 8862, who must file, later. You may also have to pay penalties. .

. This is an Image: taxtip.gif Refunds for returns claiming the earned income credit can't be issued before mid-February 2022. This delay applies to the entire refund, not just the portion associated with the earned income credit. .

Step 1. All Filers

1. If, in 2021:

3 or more children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $51,464 ($57,414 if married filing jointly)?
2 children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $47,915 ($53,865 if married filing jointly)?
1 child who has a valid SSN lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $42,158 ($48,108 if married filing jointly)?
No children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $21,430 ($27,380 if married filing jointly)?

[ ]

Yes.

[ ]

No.

You can't take the credit.

2. Do you, and your spouse if filing a joint return, have a social security number issued on or before the due date of your 2021 return (including extensions) that allows you to work and is valid for EIC purposes (explained later under Definitions and Special Rules )?

[ ]

Yes.

[ ]

No.

You can't take the credit.
Enter "No" on the dotted line next to line 27a.

3. Are you filing Form 2555 (relating to foreign earned income)?

[ ]

Yes.

You can't take the credit.

[ ]

No.

4. Were you or your spouse a nonresident alien for any part of 2021?

[ ]

Yes.

See Nonresident aliens, later, under Definitions and Special Rules .

[ ]

No.

Go to Step 2.

Step 2. Investment Income

1. Add the amounts from Form 1040 or 1040-SR:

	Line 2a		_____
	Line 2b	+	_____
	Line 3b	+	_____
	Line 7*	+	_____

Investment Income		=
*If line 7 is a loss, enter -0-.

2. Is your investment income more than $10,000?

[ ]

Yes.

[ ]

No.

Skip question 3; go to question 4.

3. Are you filing Form 4797 (relating to sales of business property)?

[ ]

Yes.

See Form 4797 filers, later, under Definitions and Special Rules .

[ ]

No.

You can't take the credit.

4. Do any of the following apply for 2021?

You are filing Schedule E.
You are reporting income from the rental of personal property not used in a trade or business.
You are filing Form 8814 (relating to election to report child's interest and dividends on your return).
You have income or loss from a passive activity.

[ ]

Yes.

Use Worksheet 1 in Pub. 596 to see if you can take the credit.

[ ]

No.

Go to Step 3.

Step 3. Qualifying Child

A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew)

was ...
Under age 19 at the end of 2021 and younger than you (or your spouse if filing jointly)
or
Under age 24 at the end of 2021, a student (defined later), and younger than you (or your spouse if filing jointly)
or
Any age and permanently and totally disabled (defined later)

Who isn't filing a joint return for 2021 or is filing a joint return for 2021 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples)

Who lived with you in the United States for more than half of 2021.

You can't take the credit for a child who didn't live with you for more than half the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child's address.

If the child didn't live with you for more than half of 2021 because of a temporary absence, birth, death, or kidnapping, see Exception to time lived with you, later.

If the child meets the conditions to be a qualifying child of any other person (other than your spouse, if filing a joint return) for 2021, see Qualifying child of more than one person, later. If the child was married, see Married child, later.

1. Do you have at least one child who meets the conditions to be your qualifying child for the purpose of claiming the EIC?

[ ]

Yes.

[ ]

No.

Skip questions 2 through 6; go to Step 4.

2. Are you filing a joint return for 2021?

[ ]

Yes.

Skip questions 3 through 6 and Step 4; go to Step 5.

[ ]

No.

3. Are you a married taxpayer whose filing status is married filing separately or head of household?

[ ]

Yes.

[ ]

No.

Skip questions 4 and 5; go to question 6.

4. Did you and your spouse have the same principal residence for the last 6 months of 2021?

[ ]

Yes.

[ ]

No.

Skip question 5; go to question 6.

5. Are you legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you lived apart from your spouse at the end of 2021?

[ ]

Yes.

[ ]

No.

You can't take the credit.

6. Could you be a qualifying child of another person for 2021? (Check "No" if the other person isn't required to file, and isn't filing, a 2021 tax return or is filing a 2021 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

[ ]

Yes.

You can't take the credit. Enter "No" on the dotted line next to line 27a.

[ ]

No.

Skip Step 4; go to Step 5.

Step 4. Filers Without a Qualifying Child

1. Are you a married taxpayer whose filing status is married filing separately or head of household?

[ ]

Yes.

You can't take the credit.

[ ]

No.

2. Were you, or your spouse if filing a joint return, at least age 24 at the end of 2021? You, or your spouse if filing a joint return, were at least age 24 at the end of 2021 if you, or your spouse if filing a joint return, were born before January 2, 1998. If your spouse died in 2021 or you are preparing a return for someone who died in 2021, see Pub. 596 before you answer.

[ ]

Yes.

Skip questions 3, 4, and 5; go to question 6.

[ ]

No.

3. Were you, or your spouse if filing a joint return, at least age 19 at the end of 2021 and not a specified student in 2021? See Specified student , later, before you answer. You, or your spouse if filing a joint return, were at least age 19 at the end of 2021 if you, or your spouse if filing a joint return, were born before January 2, 2003. If your spouse died in 2021 or you are preparing a return for someone who died in 2021, see Pub. 596 before you answer.

[ ]

Yes.

Skip questions 4 and 5; go to question 6.

[ ]

No.

4. Were you, or your spouse if filing a joint return, a qualified former foster youth or a qualified homeless youth and at least age 18 at the end of 2021? See Qualified former foster youth and Qualified homeless youth , later, before you answer. You, or your spouse if filing a joint return, were at least age 18 at the end of 2021 if you, or your spouse if filing a joint return, were born before January 2, 2004. If your spouse died in 2021 or you are preparing a return for someone who died in 2021, see Pub. 596 before you answer.

[ ]

Yes.

[ ]

No.

You can't take the credit.

5. A qualified former foster youth must consent for entities who administer a plan under part B or part E of title IV of the Social Security Act to disclose information related to their status as a qualified former foster youth. This consent is given by checking the box on line 27a. Qualified homeless youth are required to certify that they are unaccompanied, homeless or at risk of homelessness, and self-supporting by checking the box on line 27a. Did you check the box on line 27a?

[ ]

Yes.

[ ]

No.

You can't take the credit.

6. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2021? Members of the military stationed outside the United States, see Members of the military, later, before you answer.

[ ]

Yes.

[ ]

No.

You can't take the credit. Enter "No" on the dotted line next to line 27a.

7. Are you filing a joint return for 2021?

[ ]

Yes.

Skip questions 8 and 9; go to Step 5.

[ ]

No.

8. Could you be a qualifying child of another person for 2021? (Check "No" if the other person isn't required to file, and isn't filing, a 2021 tax return or is filing a 2021 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

[ ]

Yes.

You can't take the credit. Enter "No"
on the dotted line next to line 27a.

[ ]

No.

9. Can you be claimed as a dependent on someone else's 2021 tax return?

[ ]

Yes.

You can't take the credit.

[ ]

No.

Go to Step 5.

Step 5. Earned Income

1. Are you filing Schedule SE because you were a member of the clergy or you had church employee income of $108.28 or more?

[ ]

Yes.

See Clergy or Church employees, whichever applies.

[ ]

No.

Complete the following worksheet.

1.	Enter the amount from Form 1040 or 1040-SR, line 1	1.	_____
2.	Enter any amount included on Form 1040 or 1040-SR, line 1, that is a taxable scholarship or fellowship grant not reported on a Form W-2	2.	_____
3.	Enter any amount included on Form 1040 or 1040-SR, line 1, that you received for work performed while an inmate in a penal institution. (Enter "PRI" and the same amount on the dotted line next to Form 1040 or 1040-SR, line 1.)	3.	_____
4.	Enter any amount included on Form 1040 or 1040-SR, line 1, that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan. (Enter "DFC" and the same amount on the dotted line next to Form 1040 or 1040-SR, line 1.) This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received	4.	_____

5.	Enter any amount included on Form 1040 or 1040-SR, line 1, that is a Medicaid waiver payment you exclude from income (see the instructions for Schedule 1, line 8z), unless you choose to include this amount in earned income, in which case enter -0-	5.	_____
6.	Add lines 2, 3, 4, and 5	6.	_____
7.	Subtract line 6 from line 1	7.	_____
8.	Enter all of your nontaxable combat pay if you elect to include it in earned income. Also enter the amount of your nontaxable combat pay on line 27b of Form 1040 or 1040-SR. See Combat pay, nontaxable , later	8.	_____
	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.
9.	Add lines 7 and 8. This is your earned income*	9.	_____
*You may elect to use your 2019 earned income to figure your EIC if your 2019 earned income is more than your 2021 earned income. For details, see Pub. 596. If you make this election, skip question 2 and go to question 3.
	Electing to use your 2019 earned income may increase or decrease your EIC. Figure the credit using your 2021 earned income. Then, figure the credit using your 2019 earned income. Compare the amounts before making the election.
	You can't use your 2020 earned income instead of your 2021 earned income. You can only use your 2019 earned income if it is more than your 2021 earned income. If you make the election to use your 2019 earned income to figure your EIC, enter your 2019 earned income on line 27c.
	If you are using your 2019 earned income to figure your 2021 EIC and you elected to include nontaxable combat pay, be sure to use 2019 nontaxable combat pay and enter that amount on line 27b.

2. Were you self-employed at any time in 2021, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C as a statutory employee?

[ ]

Yes.

Skip question 3 and Step 6; go to Worksheet B.

[ ]

No.

3. If you have:

3 or more qualifying children who have valid SSNs, is your earned income less than $51,464 ($57,414 if married filing jointly)?
2 qualifying children who have valid SSNs, is your earned income less than $47,915 ($53,865 if married filing jointly)?
1 qualifying child who has a valid SSN, is your earned income less than $42,158 ($48,108 if married filing jointly)?
No qualifying children who have valid SSNs, is your earned income less than $21,430 ($27,380 if married filing jointly)?

[ ]

Yes.

Go to Step 6.

[ ]

No.

You can't take the credit.

Step 6. How To Figure the Credit

1. Do you want the IRS to figure the credit for you?

[ ]

Yes.

See Credit figured by the IRS , later.

[ ]

No.

Go to Worksheet A.

Definitions and Special Rules

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Church employees.

Determine how much of the amount on Form 1040 or 1040-SR, line 1, was also reported on Schedule SE, Part I, line 5a. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1, and enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1). Be sure to answer "Yes" to question 2 in Step 5.

Clergy.

The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040 or 1040-SR, line 1, do the following.

Enter "Clergy" on the dotted line next to line 27a.
Determine how much of the amount on Form 1040 or 1040-SR, line 1, was also reported on Schedule SE, Part I, line 2.
Subtract that amount from the amount on Form 1040 or 1040-SR, line 1. Enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1).
Be sure to answer "Yes" to question 2 in Step 5.

Combat pay, nontaxable.

If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn't have to.

. This is an Image: caution.gif If you are using your 2019 earned income to figure your 2021 EIC and you elected to include nontaxable combat pay, be sure to use 2019 nontaxable combat pay and enter that amount on line 27b. .

. This is an Image: caution.gif You can't use your 2020 earned income instead of your 2021 earned income. You can only use your 2019 earned income if it is more than your 2021 earned income. .

. This is an Image: caution.gif If you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on line 27b. .

Credit figured by the IRS.

To have the IRS figure your EIC:

Enter "EIC" on the dotted line next to line 27a.
Be sure you enter the nontaxable combat pay you elect to include in earned income by entering that amount on line 27b. See Combat pay, nontaxable , earlier.
If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file , later.

Exception to time lived with you.

Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child under Who Qualifies as Your Dependent , earlier, and Members of the military , later. A child is considered to have lived with you for more than half of 2021 if the child was born or died in 2021 and your home was this child's home for more than half the time he or she was alive in 2021 or if you adopted the child in 2021, the child was lawfully placed with you for legal adoption by you in 2021, or the child was an eligible foster child placed with you during 2021 and your main home was the child's main home for more than half the time since he or she was adopted or placed with you in 2021.

Form 4797 filers.

If the amount on Form 1040 or 1040-SR, line 7, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can't take the EIC.

Form 8862, who must file.

You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But don't file Form 8862 if either of the following applies.

You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error.
You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child.

Also, don't file Form 8862 or take the credit for the:

2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or
10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.

Married child.

A child who was married at the end of 2021 is a qualifying child only if (a) you can claim him or her as your dependent, or (b) you could have claimed him or her as your dependent except for the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent , earlier.

Members of the military.

If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you don't serve more than 90 days.

Nonresident aliens.

If your filing status is married filing jointly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter "No" on the dotted line next to line 27a.

Permanently and totally disabled.

A person is permanently and totally disabled if, at any time in 2021, the person couldn't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Qualified former foster youth.

You are a qualified former foster youth if:

On or after the date you attained age 14, you were in foster care provided under the supervision or administration of an entity administering (or eligible to administer) a plan under part B or part E of title IV of the Social Security Act (without regard to whether federal assistance was provided to you under such part E); and
You consent for entities who administer a plan under part B or part E of title IV of the Social Security Act to disclose information related to your status as a qualified former foster youth.

. This is an Image: taxtip.gif If you qualify as a former foster youth, and satisfy all the other requirements for claiming the EIC (you have completed Step 1 through Step 6), check the box on line 27a. .

Qualified homeless youth.

You are a qualified homeless youth if you certify that you are an unaccompanied child or youth who is homeless or who is at risk of homelessness, and are self-supporting.

. This is an Image: taxtip.gif To certify that you are a qualified homeless youth and that you satisfy all the other requirements for claiming the EIC (you have completed Step 1 through Step 6), check the box on line 27a. .

Qualifying child of more than one person.

Nonrefundable child tax credit, credit for other dependents, refundable child tax credit, and additional child tax credit (lines 19 and 28).
Head of household filing status.
Credit for child and dependent care expenses (Schedule 3, line 2 or 13g).
Exclusion for dependent care benefits (Form 2441, Part III).
Earned income credit (line 27a).

No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

. This is an Image: taxtip.gif If, under these rules, you can't claim a child as a qualifying child for the EIC, you may be able to claim the EIC under the rules for a taxpayer without a qualifying child. For more information, see Pub. 596. .

If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.
If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.
If the parents don't file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2021. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2021.
If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2021.
If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2021, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

Example.

Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your mother can't claim any of the five tax benefits listed here based on your daughter. However, if your mother's AGI is higher than yours and you don't claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.

For more details and examples, see Pub. 596.

If you won't be taking the EIC with a qualifying child, enter "No" on the dotted line next to line 27a. Otherwise, go to Step 3, question 1.

Social security number (SSN).

For the EIC, a valid SSN is a number issued by the Social Security Administration unless "Not Valid for Employment" is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. However, if "Valid for Work Only With DHS Authorization" is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.

To find out how to get an SSN, see Social Security Number (SSN) near the beginning of these instructions. If you won't have an SSN by the date your return is due, see What if You Can't File on Time?

If you didn't have an SSN issued on or before the due date of your 2021 return (including extensions), you can't claim the EIC on your original or an amended 2021 return. If a child didn't have an SSN issued on or before the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the amount of the EIC on your original or an amended 2021 return.

Specified student.

You qualify as a specified student if you were enrolled in a program that leads to a degree, certificate, or other recognized educational credential and carried at least one-half the normal workload for your course of study during at least 5 calendar months of the year or an academic period, if longer. For purposes of determining whether you were enrolled during at least 5 calendar months, count any month during which you were enrolled for at least part of the month. The 5 months do not need to be consecutive. For more information on whether your educational program or course load meets the qualifications for you to be a specified student, see the Instructions for Form 8863.

Student.

Welfare benefits, effect of credit on.

Any refund you receive as a result of taking the EIC can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

This is an Image: 24811v07.gif

Worksheet A-Earned Income Credit (EIC)

Worksheet A—2021 EIC—Line 27a

Worksheet A—2021 EIC—Line 27a

Summary: This flowchart represents the worksheet information listed on Worksheet A to determine your Earned Income Credit.

Start

This is the beginning of the flowchart.

Process (a)

Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you answered "No" to Step 5, question 2. Otherwise, use Worksheet B.

Continue To Process (b)

Process (b)

Part 1. All Filers Using Worksheet A

Continue To Process (c)

Process (c)

1. Enter your earned income from Step 5.

Continue To Process (d)

Process (d)

2. Look up the amount on line 1 above in the EIC Table (right after Worksheet B) to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN as defined earlier. Enter the credit here.

Continue To Decision (1)

Decision (1)

Is line 2 zero?

IF Yes Continue To Process (e)

IF No Continue To Process (f)

Process (e)

Stop. You can't take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27a.

Continue To End

Process (f)

3. Enter the amount from Form 1040 or 1040-SR, line 11.

Continue To Decision (2)

Decision (2)

4. Are the amounts on lines 3 and 1 the same?

IF Yes Continue To Process (g)

IF No Continue To Process (h)

Process (g)

Skip line 5; enter the amount from line 2 on line 6.

Continue To Process (m)

Process (h)

Go to line 5.

Continue To Process (i)

Process (i)

Part 2. Filers Who Answered "No" on Line 4.

Continue To Decision (3)

Decision (3)

5. Do you have qualifying children?

IF Yes Continue To Decision (4)

IF No Continue To Decision (5)

Decision (4)

Is the amount on line 3 less than $19,550 ($25,500 if married filing jointly)?

IF Yes Continue To Process (j)

IF No Continue To Process (k)

Decision (5)

Is the amount on line 3 less than $11,650 ($17,600) if married filing jointly)?

IF Yes Continue To Process (j)

IF No Continue To Process (k)

Process (j)

Leave line 5 blank; enter the amount from line 2 on line 6.

Continue To Process (m)

Process (k)

Look up the amount on line 3 in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here.

Continue To Process (l)

Process (l)

Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.

Continue To Process (m)

Process (m)

Part 3. Your Earned Income Credit

Continue To Process (n)

Process (n)

6. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27a.

Continue To Process (o)

Process (o)

Reminder—If you have a qualifying child, complete and attach Schedule EIC.

CAUTION! If your EIC for a year after 1996 was reduced or disallowed, see "Form 8862, who must file", earlier, to find out if you must file Form 8862 to take the credit for 2021.

Continue To End

End

This is the end of the flowchart.

Please click here for the text description of the image.

This is an Image: 24811v08.gif

Worksheet B-Earned Income Credit (EIC)

Worksheet B—2021 EIC —Lines 27a

Worksheet B—2021 EIC —Lines 27a

Summary: This flowchart represents the worksheet information listed on Worksheet B, page 1, to determine your Earned Income Credit.

Start

This is the beginning of the flowchart.

Process (a)

Use this worksheet if you answered "Yes" to Step 5, questions 2.

Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
If you are married filing a joint return, include your spouse's amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3.

Continue To Decision (1)

Decision (1)

Are you self-employed, member of the clergy, or have church employee income filing Schedule SE?

IF Yes Continue To Process (b)

IF No Continue To Decision (2)

Process (b)

PART 1: 1a. Enter the amount from Schedule SE, Section A, line 3, or Section B, line 3, whichever applies.

Continue To Process (c)

Process (c)

1b. Enter any amount from Schedule SE, Section B, line 4b and line 5a.

Continue To Process (d)

Process (d)

1c. Combine lines 1a and 1b.

Continue To Process (e)

Process (e)

1d. Enter the amount form Schedule SE, Section A, line 6, or Section B, line 13, whichever applies.

Continue To Process (f)

Process (f)

1e. Subtract line 1d from 1c.

Continue To Process (g)

Continue To Decision (2)

Decision (2)

Are you self-employed and NOT required to file Schedule SE? For example, your net earnings from self-employment were less than $400.

IF Yes Continue To Process (h)

IF No Continue To Process (l)

Process (h)

PART 2: 2. Don't include on these lines any statutory employee income, any net profit from services performed as notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form 4029 or Form 4361, or any other amounts exempt from self-employment tax.

Continue To Process (i)

Process (i)

2a. Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.

Footnote: If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A. Reduce the Schedule K-1 amounts as described in the Partner's Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return.

Continue To Process (j)

Process (j)

2b. Enter any net profit or (loss) from Schedule C, line 31; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1*.

Continue To Process (k)

Process (k)

2c. Combine lines 2a and 2b.

Continue To Process (l)

Process (l)

Part 3: For Statutory Employees Filing Schedule C. 3. Enter the amount from Schedule C, line 1, that you are filing as a statutory employee.

Continue To Process (m)

Process (m)

Part 4: For All Filers Using Worksheet B. Note. If line 4b includes income on which you should have paid self-employment tax but didn't, we may reduce your credit by the amount of self-employment tax not paid. 4a. Enter your earned income from Step 5.

Continue To Process (n)

Process (n)

4b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.

Continue To Decision (3)

Decision (3)

Is line 4b zero or less?

IF Yes Continue To Process (o)

IF No Continue To Decision (4)

Process (o)

STOP. You can't take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27a.

Continue To End

Decision (4)

Do you have any qualifying children?

IF Yes Continue To Decision (6)

IF No Continue To Decision (5)

Decision (5)

Is line 4b less than $21,430 ($27,380 if married filing jointly)?

IF Yes Continue To Process (p)

IF No Continue To Process (q)

Process (p)

If you want the Internal Revenue Service to figure your credit, see "Credit figured by the IRS", earlier. If you want to figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.

Continue To End

Process (q)

STOP. You cannot take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27a.

Continue To End

Decision (6)

Do you have 3 or more qualifying children?

IF Yes Continue To Decision (7)

IF No Continue To Decision (8)

Decision (7)

Is line 4b less than $51,464 ($57,414 if married filing jointly)?

IF Yes Continue To Process (p)

IF No Continue To Process (q)

Decision (8)

Do you have 2 qualifying children?

IF Yes Continue To Decision (9)

IF No Continue To Decision (10)

Decision (9)

Is line 4b less than $47,915 ($53,865 if married filing jointly)?

IF Yes Continue To Process (p)

IF No Continue To Process (q)

Decision (10)

Is line 4b less than $42,158 ($48,108 if married filing jointly)?

IF Yes Continue To Process (p)

IF No Continue To Process (q)

End

This is the end of the flowchart.

Please click here for the text description of the image.

This is an Image: 24811v09.gif

Worksheet B (continued)-Earned Income Credit (EIC)

Worksheet B—EIC (Continued)

Worksheet B—EIC (Continued)

Summary: This flowchart represents the worksheet information listed on Worksheet B, page 2. It is a continuation of the previous page.

Start

This is the beginning of the flowchart.

Process (a)

Part 5. All Filers Using Worksheet B.

Continue To Process (b)

Process (b)

6. Enter your total earned income from Part 4, line 4b.

Continue To Process (c)

Process (c)

7. Look up the amount on line 6 above in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here.

Continue To Decision (1)

Decision (1)

Is line 7 zero?

IF Yes Continue To Process (d)

IF No Continue To Process (e)

Process (d)

STOP. You can't take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27a.

Continue To End

Process (e)

8. Enter the amount from Form 1040 or 1040-SR, line 11.

Continue To Decision (2)

Decision (2)

9. Are the amounts on lines 8 and 6 the same?

IF Yes Continue To Process (f)

IF No Continue To Process (g)

Process (f)

Skip line 10; enter the amount from line 7 on line 11.

Continue To Process(k)

Process (g)

Part 6--Filers Who Answered "No" on Line 9

Continue To Decision (3)

Decision (3)

Do you have any qualifying children?

IF Yes Continue To Decision (4)

IF No Continue To Decision (5)

Decision (4)

Is the amount on line 8 less than $19,550 ($25,500 if married filing jointly)?

IF Yes Continue To Process (g)

IF No Continue To Process (h)

Decision (5)

Is the amount on line 8 less than $11,650 ($17,600 if married filing jointly)?

IF Yes Continue To Process (h)

IF No Continue To Process (i)

Process (h)

Leave line 10 blank; enter the amount from line 7 on line 11.

Continue To Process (k)

Process (i)

Look up the amount on line 8 in the EIC to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here.

Continue To Process (j)

Process (j)

Look at the amounts on line 10 and 7. Then, enter the smaller amount on line 11.

Continue To Process (k)

Process (k)

Part 7: Your Earned Income Credit. 11. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27a.

Continue To Process (l)

Process (l)

Reminder—If you have a qualifying child, complete and attach Schedule Earned Income Credit.

CAUTION! If your Earned Income Credit for a year after 1996 was reduced or disallowed, see Form 8862, who must file, to find out if you must file Form 8862 to take the credit for 2021.

Continue To End

End

This is the end of the flowchart.

Please click here for the text description of the image.

EIC Table

2021 Earned Income Credit (EIC) Table Caution. This is not a tax table.			EIC Table Excerpt Example EIC Table Excerpt Example EIC Table Excerpt Example EIC Table Excerpt Example Please click here for the text description of the image.
1. To find your credit, read down the "At least - But less than" columns and find the line that includes the amount you were told to look up from your EIC Worksheet.	2. Then, go to the column that includes your filing status and the number of qualifying children you have who have valid SSNs as defined earlier. Enter the credit from that column on your EIC Worksheet.	Example. If your filing status is single, you have one qualifying child who has a valid SSN, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.

		And your filing status is–
If the amount you are looking up from the worksheet is–		Single, head of household, or qualifying widow(er)★ and you have– ★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.				Married filing jointly and you have–
		0	1	2	3	0	1	2	3
At least	But less than	Your credit is–				Your credit is–
$1	$50	$4	$9	$10	$11	$4	$9	$10	$11
50	100	11	26	30	34	11	26	30	34
100	150	19	43	50	56	19	43	50	56
150	200	27	60	70	79	27	60	70	79
200	250	34	77	90	101	34	77	90	101
250	300	42	94	110	124	42	94	110	124
300	350	50	111	130	146	50	111	130	146
350	400	57	128	150	169	57	128	150	169
400	450	65	145	170	191	65	145	170	191
450	500	73	162	190	214	73	162	190	214
500	550	80	179	210	236	80	179	210	236
550	600	88	196	230	259	88	196	230	259
600	650	96	213	250	281	96	213	250	281
650	700	103	230	270	304	103	230	270	304
700	750	111	247	290	326	111	247	290	326
750	800	119	264	310	349	119	264	310	349
800	850	126	281	330	371	126	281	330	371
850	900	134	298	350	394	134	298	350	394
900	950	142	315	370	416	142	315	370	416
950	1,000	149	332	390	439	149	332	390	439
1,000	1,050	157	349	410	461	157	349	410	461
1,050	1,100	164	366	430	484	164	366	430	484
1,100	1,150	172	383	450	506	172	383	450	506
1,150	1,200	180	400	470	529	180	400	470	529
1,200	1,250	187	417	490	551	187	417	490	551
1,250	1,300	195	434	510	574	195	434	510	574
1,300	1,350	203	451	530	596	203	451	530	596
1,350	1,400	210	468	550	619	210	468	550	619
1,400	1,450	218	485	570	641	218	485	570	641
1,450	1,500	226	502	590	664	226	502	590	664
1,500	1,550	233	519	610	686	233	519	610	686
1,550	1,600	241	536	630	709	241	536	630	709
1,600	1,650	249	553	650	731	249	553	650	731
1,650	1,700	256	570	670	754	256	570	670	754
1,700	1,750	264	587	690	776	264	587	690	776
1,750	1,800	272	604	710	799	272	604	710	799
1,800	1,850	279	621	730	821	279	621	730	821
1,850	1,900	287	638	750	844	287	638	750	844
1,900	1,950	295	655	770	866	295	655	770	866
1,950	2,000	302	672	790	889	302	672	790	889
2,000	2,050	310	689	810	911	310	689	810	911
2,050	2,100	317	706	830	934	317	706	830	934
2,100	2,150	325	723	850	956	325	723	850	956
2,150	2,200	333	740	870	979	333	740	870	979
2,200	2,250	340	757	890	1,001	340	757	890	1,001
2,250	2,300	348	774	910	1,024	348	774	910	1,024
2,300	2,350	356	791	930	1,046	356	791	930	1,046
2,350	2,400	363	808	950	1,069	363	808	950	1,069
2,400	2,450	371	825	970	1,091	371	825	970	1,091
2,450	2,500	379	842	990	1,114	379	842	990	1,114
2,500	2,550	386	859	1,010	1,136	386	859	1,010	1,136
2,550	2,600	394	876	1,030	1,159	394	876	1,030	1,159
2,600	2,650	402	893	1,050	1,181	402	893	1,050	1,181
2,650	2,700	409	910	1,070	1,204	409	910	1,070	1,204
2,700	2,750	417	927	1,090	1,226	417	927	1,090	1,226
2,750	2,800	425	944	1,110	1,249	425	944	1,110	1,249
2,800	2,850	432	961	1,130	1,271	432	961	1,130	1,271
2,850	2,900	440	978	1,150	1,294	440	978	1,150	1,294
2,900	2,950	448	995	1,170	1,316	448	995	1,170	1,316
2,950	3,000	455	1,012	1,190	1,339	455	1,012	1,190	1,339
3,000	3,050	463	1,029	1,210	1,361	463	1,029	1,210	1,361
3,050	3,100	470	1,046	1,230	1,384	470	1,046	1,230	1,384
3,100	3,150	478	1,063	1,250	1,406	478	1,063	1,250	1,406
3,150	3,200	486	1,080	1,270	1,429	486	1,080	1,270	1,429
3,200	3,250	493	1,097	1,290	1,451	493	1,097	1,290	1,451
3,250	3,300	501	1,114	1,310	1,474	501	1,114	1,310	1,474
3,300	3,350	509	1,131	1,330	1,496	509	1,131	1,330	1,496
3,350	3,400	516	1,148	1,350	1,519	516	1,148	1,350	1,519
3,400	3,450	524	1,165	1,370	1,541	524	1,165	1,370	1,541
3,450	3,500	532	1,182	1,390	1,564	532	1,182	1,390	1,564
3,500	3,550	539	1,199	1,410	1,586	539	1,199	1,410	1,586
3,550	3,600	547	1,216	1,430	1,609	547	1,216	1,430	1,609
3,600	3,650	555	1,233	1,450	1,631	555	1,233	1,450	1,631
3,650	3,700	562	1,250	1,470	1,654	562	1,250	1,470	1,654
3,700	3,750	570	1,267	1,490	1,676	570	1,267	1,490	1,676
3,750	3,800	578	1,284	1,510	1,699	578	1,284	1,510	1,699
3,800	3,850	585	1,301	1,530	1,721	585	1,301	1,530	1,721
3,850	3,900	593	1,318	1,550	1,744	593	1,318	1,550	1,744
3,900	3,950	601	1,335	1,570	1,766	601	1,335	1,570	1,766
3,950	4,000	608	1,352	1,590	1,789	608	1,352	1,590	1,789
4,000	4,050	616	1,369	1,610	1,811	616	1,369	1,610	1,811
4,050	4,100	623	1,386	1,630	1,834	623	1,386	1,630	1,834
4,100	4,150	631	1,403	1,650	1,856	631	1,403	1,650	1,856
4,150	4,200	639	1,420	1,670	1,879	639	1,420	1,670	1,879
4,200	4,250	646	1,437	1,690	1,901	646	1,437	1,690	1,901
4,250	4,300	654	1,454	1,710	1,924	654	1,454	1,710	1,924
4,300	4,350	662	1,471	1,730	1,946	662	1,471	1,730	1,946
4,350	4,400	669	1,488	1,750	1,969	669	1,488	1,750	1,969
4,400	4,450	677	1,505	1,770	1,991	677	1,505	1,770	1,991
4,450	4,500	685	1,522	1,790	2,014	685	1,522	1,790	2,014
4,500	4,550	692	1,539	1,810	2,036	692	1,539	1,810	2,036
4,550	4,600	700	1,556	1,830	2,059	700	1,556	1,830	2,059
4,600	4,650	708	1,573	1,850	2,081	708	1,573	1,850	2,081
4,650	4,700	715	1,590	1,870	2,104	715	1,590	1,870	2,104
4,700	4,750	723	1,607	1,890	2,126	723	1,607	1,890	2,126
4,750	4,800	731	1,624	1,910	2,149	731	1,624	1,910	2,149
4,800	4,850	738	1,641	1,930	2,171	738	1,641	1,930	2,171
4,850	4,900	746	1,658	1,950	2,194	746	1,658	1,950	2,194
4,900	4,950	754	1,675	1,970	2,216	754	1,675	1,970	2,216
4,950	5,000	761	1,692	1,990	2,239	761	1,692	1,990	2,239
5,000	5,050	769	1,709	2,010	2,261	769	1,709	2,010	2,261
5,050	5,100	776	1,726	2,030	2,284	776	1,726	2,030	2,284
5,100	5,150	784	1,743	2,050	2,306	784	1,743	2,050	2,306
5,150	5,200	792	1,760	2,070	2,329	792	1,760	2,070	2,329
5,200	5,250	799	1,777	2,090	2,351	799	1,777	2,090	2,351
5,250	5,300	807	1,794	2,110	2,374	807	1,794	2,110	2,374
5,300	5,350	815	1,811	2,130	2,396	815	1,811	2,130	2,396
5,350	5,400	822	1,828	2,150	2,419	822	1,828	2,150	2,419
5,400	5,450	830	1,845	2,170	2,441	830	1,845	2,170	2,441
5,450	5,500	838	1,862	2,190	2,464	838	1,862	2,190	2,464
5,500	5,550	845	1,879	2,210	2,486	845	1,879	2,210	2,486
5,550	5,600	853	1,896	2,230	2,509	853	1,896	2,230	2,509
5,600	5,650	861	1,913	2,250	2,531	861	1,913	2,250	2,531
5,650	5,700	868	1,930	2,270	2,554	868	1,930	2,270	2,554
5,700	5,750	876	1,947	2,290	2,576	876	1,947	2,290	2,576
5,750	5,800	884	1,964	2,310	2,599	884	1,964	2,310	2,599
5,800	5,850	891	1,981	2,330	2,621	891	1,981	2,330	2,621
5,850	5,900	899	1,998	2,350	2,644	899	1,998	2,350	2,644
5,900	5,950	907	2,015	2,370	2,666	907	2,015	2,370	2,666
5,950	6,000	914	2,032	2,390	2,689	914	2,032	2,390	2,689
6,000	6,050	922	2,049	2,410	2,711	922	2,049	2,410	2,711
6,050	6,100	929	2,066	2,430	2,734	929	2,066	2,430	2,734
6,100	6,150	937	2,083	2,450	2,756	937	2,083	2,450	2,756
6,150	6,200	945	2,100	2,470	2,779	945	2,100	2,470	2,779
6,200	6,250	952	2,117	2,490	2,801	952	2,117	2,490	2,801
6,250	6,300	960	2,134	2,510	2,824	960	2,134	2,510	2,824
6,300	6,350	968	2,151	2,530	2,846	968	2,151	2,530	2,846
6,350	6,400	975	2,168	2,550	2,869	975	2,168	2,550	2,869
6,400	6,450	983	2,185	2,570	2,891	983	2,185	2,570	2,891
6,450	6,500	991	2,202	2,590	2,914	991	2,202	2,590	2,914
6,500	6,550	998	2,219	2,610	2,936	998	2,219	2,610	2,936
6,550	6,600	1,006	2,236	2,630	2,959	1,006	2,236	2,630	2,959
6,600	6,650	1,014	2,253	2,650	2,981	1,014	2,253	2,650	2,981
6,650	6,700	1,021	2,270	2,670	3,004	1,021	2,270	2,670	3,004
6,700	6,750	1,029	2,287	2,690	3,026	1,029	2,287	2,690	3,026
6,750	6,800	1,037	2,304	2,710	3,049	1,037	2,304	2,710	3,049
6,800	6,850	1,044	2,321	2,730	3,071	1,044	2,321	2,730	3,071
6,850	6,900	1,052	2,338	2,750	3,094	1,052	2,338	2,750	3,094
6,900	6,950	1,060	2,355	2,770	3,116	1,060	2,355	2,770	3,116
6,950	7,000	1,067	2,372	2,790	3,139	1,067	2,372	2,790	3,139
7,000	7,050	1,075	2,389	2,810	3,161	1,075	2,389	2,810	3,161
7,050	7,100	1,082	2,406	2,830	3,184	1,082	2,406	2,830	3,184
7,100	7,150	1,090	2,423	2,850	3,206	1,090	2,423	2,850	3,206
7,150	7,200	1,098	2,440	2,870	3,229	1,098	2,440	2,870	3,229
7,200	7,250	1,105	2,457	2,890	3,251	1,105	2,457	2,890	3,251
7,250	7,300	1,113	2,474	2,910	3,274	1,113	2,474	2,910	3,274
7,300	7,350	1,121	2,491	2,930	3,296	1,121	2,491	2,930	3,296
7,350	7,400	1,128	2,508	2,950	3,319	1,128	2,508	2,950	3,319
7,400	7,450	1,136	2,525	2,970	3,341	1,136	2,525	2,970	3,341
7,450	7,500	1,144	2,542	2,990	3,364	1,144	2,542	2,990	3,364
7,500	7,550	1,151	2,559	3,010	3,386	1,151	2,559	3,010	3,386
7,550	7,600	1,159	2,576	3,030	3,409	1,159	2,576	3,030	3,409
7,600	7,650	1,167	2,593	3,050	3,431	1,167	2,593	3,050	3,431
7,650	7,700	1,174	2,610	3,070	3,454	1,174	2,610	3,070	3,454
7,700	7,750	1,182	2,627	3,090	3,476	1,182	2,627	3,090	3,476
7,750	7,800	1,190	2,644	3,110	3,499	1,190	2,644	3,110	3,499
7,800	7,850	1,197	2,661	3,130	3,521	1,197	2,661	3,130	3,521
7,850	7,900	1,205	2,678	3,150	3,544	1,205	2,678	3,150	3,544
7,900	7,950	1,213	2,695	3,170	3,566	1,213	2,695	3,170	3,566
7,950	8,000	1,220	2,712	3,190	3,589	1,220	2,712	3,190	3,589
8,000	8,050	1,228	2,729	3,210	3,611	1,228	2,729	3,210	3,611
8,050	8,100	1,235	2,746	3,230	3,634	1,235	2,746	3,230	3,634
8,100	8,150	1,243	2,763	3,250	3,656	1,243	2,763	3,250	3,656
8,150	8,200	1,251	2,780	3,270	3,679	1,251	2,780	3,270	3,679
8,200	8,250	1,258	2,797	3,290	3,701	1,258	2,797	3,290	3,701
8,250	8,300	1,266	2,814	3,310	3,724	1,266	2,814	3,310	3,724
8,300	8,350	1,274	2,831	3,330	3,746	1,274	2,831	3,330	3,746
8,350	8,400	1,281	2,848	3,350	3,769	1,281	2,848	3,350	3,769
8,400	8,450	1,289	2,865	3,370	3,791	1,289	2,865	3,370	3,791
8,450	8,500	1,297	2,882	3,390	3,814	1,297	2,882	3,390	3,814
8,500	8,550	1,304	2,899	3,410	3,836	1,304	2,899	3,410	3,836
8,550	8,600	1,312	2,916	3,430	3,859	1,312	2,916	3,430	3,859
8,600	8,650	1,320	2,933	3,450	3,881	1,320	2,933	3,450	3,881
8,650	8,700	1,327	2,950	3,470	3,904	1,327	2,950	3,470	3,904
8,700	8,750	1,335	2,967	3,490	3,926	1,335	2,967	3,490	3,926
8,750	8,800	1,343	2,984	3,510	3,949	1,343	2,984	3,510	3,949
8,800	8,850	1,350	3,001	3,530	3,971	1,350	3,001	3,530	3,971
8,850	8,900	1,358	3,018	3,550	3,994	1,358	3,018	3,550	3,994
8,900	8,950	1,366	3,035	3,570	4,016	1,366	3,035	3,570	4,016
8,950	9,000	1,373	3,052	3,590	4,039	1,373	3,052	3,590	4,039
9,000	9,050	1,381	3,069	3,610	4,061	1,381	3,069	3,610	4,061
9,050	9,100	1,388	3,086	3,630	4,084	1,388	3,086	3,630	4,084
9,100	9,150	1,396	3,103	3,650	4,106	1,396	3,103	3,650	4,106
9,150	9,200	1,404	3,120	3,670	4,129	1,404	3,120	3,670	4,129
9,200	9,250	1,411	3,137	3,690	4,151	1,411	3,137	3,690	4,151
9,250	9,300	1,419	3,154	3,710	4,174	1,419	3,154	3,710	4,174
9,300	9,350	1,427	3,171	3,730	4,196	1,427	3,171	3,730	4,196
9,350	9,400	1,434	3,188	3,750	4,219	1,434	3,188	3,750	4,219
9,400	9,450	1,442	3,205	3,770	4,241	1,442	3,205	3,770	4,241
9,450	9,500	1,450	3,222	3,790	4,264	1,450	3,222	3,790	4,264
9,500	9,550	1,457	3,239	3,810	4,286	1,457	3,239	3,810	4,286
9,550	9,600	1,465	3,256	3,830	4,309	1,465	3,256	3,830	4,309
9,600	9,650	1,473	3,273	3,850	4,331	1,473	3,273	3,850	4,331
9,650	9,700	1,480	3,290	3,870	4,354	1,480	3,290	3,870	4,354
9,700	9,750	1,488	3,307	3,890	4,376	1,488	3,307	3,890	4,376
9,750	9,800	1,496	3,324	3,910	4,399	1,496	3,324	3,910	4,399
9,800	9,850	1,502	3,341	3,930	4,421	1,502	3,341	3,930	4,421
9,850	9,900	1,502	3,358	3,950	4,444	1,502	3,358	3,950	4,444
9,900	9,950	1,502	3,375	3,970	4,466	1,502	3,375	3,970	4,466
9,950	10,000	1,502	3,392	3,990	4,489	1,502	3,392	3,990	4,489
10,000	10,050	1,502	3,409	4,010	4,511	1,502	3,409	4,010	4,511
10,050	10,100	1,502	3,426	4,030	4,534	1,502	3,426	4,030	4,534
10,100	10,150	1,502	3,443	4,050	4,556	1,502	3,443	4,050	4,556
10,150	10,200	1,502	3,460	4,070	4,579	1,502	3,460	4,070	4,579
10,200	10,250	1,502	3,477	4,090	4,601	1,502	3,477	4,090	4,601
10,250	10,300	1,502	3,494	4,110	4,624	1,502	3,494	4,110	4,624
10,300	10,350	1,502	3,511	4,130	4,646	1,502	3,511	4,130	4,646
10,350	10,400	1,502	3,528	4,150	4,669	1,502	3,528	4,150	4,669
10,400	10,450	1,502	3,545	4,170	4,691	1,502	3,545	4,170	4,691
10,450	10,500	1,502	3,562	4,190	4,714	1,502	3,562	4,190	4,714
10,500	10,550	1,502	3,579	4,210	4,736	1,502	3,579	4,210	4,736
10,550	10,600	1,502	3,596	4,230	4,759	1,502	3,596	4,230	4,759
10,600	10,650	1,502	3,618	4,250	4,781	1,502	3,618	4,250	4,781
10,650	10,700	1,502	3,618	4,270	4,804	1,502	3,618	4,270	4,804
10,700	10,750	1,502	3,618	4,290	4,826	1,502	3,618	4,290	4,826
10,750	10,800	1,502	3,618	4,310	4,849	1,502	3,618	4,310	4,849
10,800	10,850	1,502	3,618	4,330	4,871	1,502	3,618	4,330	4,871
10,850	10,900	1,502	3,618	4,350	4,894	1,502	3,618	4,350	4,894
10,900	10,950	1,502	3,618	4,370	4,916	1,502	3,618	4,370	4,916
10,950	11,000	1,502	3,618	4,390	4,939	1,502	3,618	4,390	4,939
11,000	11,050	1,502	3,618	4,410	4,961	1,502	3,618	4,410	4,961
11,050	11,100	1,502	3,618	4,430	4,984	1,502	3,618	4,430	4,984
11,100	11,150	1,502	3,618	4,450	5,006	1,502	3,618	4,450	5,006
11,150	11,200	1,502	3,618	4,470	5,029	1,502	3,618	4,470	5,029
11,200	11,250	1,502	3,618	4,490	5,051	1,502	3,618	4,490	5,051
11,250	11,300	1,502	3,618	4,510	5,074	1,502	3,618	4,510	5,074
11,300	11,350	1,502	3,618	4,530	5,096	1,502	3,618	4,530	5,096
11,350	11,400	1,502	3,618	4,550	5,119	1,502	3,618	4,550	5,119
11,400	11,450	1,502	3,618	4,570	5,141	1,502	3,618	4,570	5,141
11,450	11,500	1,502	3,618	4,590	5,164	1,502	3,618	4,590	5,164
11,500	11,550	1,502	3,618	4,610	5,186	1,502	3,618	4,610	5,186
11,550	11,600	1,502	3,618	4,630	5,209	1,502	3,618	4,630	5,209
11,600	11,650	1,502	3,618	4,650	5,231	1,502	3,618	4,650	5,231
11,650	11,700	1,493	3,618	4,670	5,254	1,502	3,618	4,670	5,254
11,700	11,750	1,485	3,618	4,690	5,276	1,502	3,618	4,690	5,276
11,750	11,800	1,477	3,618	4,710	5,299	1,502	3,618	4,710	5,299
11,800	11,850	1,470	3,618	4,730	5,321	1,502	3,618	4,730	5,321
11,850	11,900	1,462	3,618	4,750	5,344	1,502	3,618	4,750	5,344
11,900	11,950	1,454	3,618	4,770	5,366	1,502	3,618	4,770	5,366
11,950	12,000	1,447	3,618	4,790	5,389	1,502	3,618	4,790	5,389
12,000	12,050	1,439	3,618	4,810	5,411	1,502	3,618	4,810	5,411
12,050	12,100	1,431	3,618	4,830	5,434	1,502	3,618	4,830	5,434
12,100	12,150	1,424	3,618	4,850	5,456	1,502	3,618	4,850	5,456
12,150	12,200	1,416	3,618	4,870	5,479	1,502	3,618	4,870	5,479
12,200	12,250	1,408	3,618	4,890	5,501	1,502	3,618	4,890	5,501
12,250	12,300	1,401	3,618	4,910	5,524	1,502	3,618	4,910	5,524
12,300	12,350	1,393	3,618	4,930	5,546	1,502	3,618	4,930	5,546
12,350	12,400	1,385	3,618	4,950	5,569	1,502	3,618	4,950	5,569
12,400	12,450	1,378	3,618	4,970	5,591	1,502	3,618	4,970	5,591
12,450	12,500	1,370	3,618	4,990	5,614	1,502	3,618	4,990	5,614
12,500	12,550	1,362	3,618	5,010	5,636	1,502	3,618	5,010	5,636
12,550	12,600	1,355	3,618	5,030	5,659	1,502	3,618	5,030	5,659
12,600	12,650	1,347	3,618	5,050	5,681	1,502	3,618	5,050	5,681
12,650	12,700	1,340	3,618	5,070	5,704	1,502	3,618	5,070	5,704
12,700	12,750	1,332	3,618	5,090	5,726	1,502	3,618	5,090	5,726
12,750	12,800	1,324	3,618	5,110	5,749	1,502	3,618	5,110	5,749
12,800	12,850	1,317	3,618	5,130	5,771	1,502	3,618	5,130	5,771
12,850	12,900	1,309	3,618	5,150	5,794	1,502	3,618	5,150	5,794
12,900	12,950	1,301	3,618	5,170	5,816	1,502	3,618	5,170	5,816
12,950	13,000	1,294	3,618	5,190	5,839	1,502	3,618	5,190	5,839
13,000	13,050	1,286	3,618	5,210	5,861	1,502	3,618	5,210	5,861
13,050	13,100	1,278	3,618	5,230	5,884	1,502	3,618	5,230	5,884
13,100	13,150	1,271	3,618	5,250	5,906	1,502	3,618	5,250	5,906
13,150	13,200	1,263	3,618	5,270	5,929	1,502	3,618	5,270	5,929
13,200	13,250	1,255	3,618	5,290	5,951	1,502	3,618	5,290	5,951
13,250	13,300	1,248	3,618	5,310	5,974	1,502	3,618	5,310	5,974
13,300	13,350	1,240	3,618	5,330	5,996	1,502	3,618	5,330	5,996
13,350	13,400	1,232	3,618	5,350	6,019	1,502	3,618	5,350	6,019
13,400	13,450	1,225	3,618	5,370	6,041	1,502	3,618	5,370	6,041
13,450	13,500	1,217	3,618	5,390	6,064	1,502	3,618	5,390	6,064
13,500	13,550	1,209	3,618	5,410	6,086	1,502	3,618	5,410	6,086
13,550	13,600	1,202	3,618	5,430	6,109	1,502	3,618	5,430	6,109
13,600	13,650	1,194	3,618	5,450	6,131	1,502	3,618	5,450	6,131
13,650	13,700	1,187	3,618	5,470	6,154	1,502	3,618	5,470	6,154
13,700	13,750	1,179	3,618	5,490	6,176	1,502	3,618	5,490	6,176
13,750	13,800	1,171	3,618	5,510	6,199	1,502	3,618	5,510	6,199
13,800	13,850	1,164	3,618	5,530	6,221	1,502	3,618	5,530	6,221
13,850	13,900	1,156	3,618	5,550	6,244	1,502	3,618	5,550	6,244
13,900	13,950	1,148	3,618	5,570	6,266	1,502	3,618	5,570	6,266
13,950	14,000	1,141	3,618	5,590	6,289	1,502	3,618	5,590	6,289
14,000	14,050	1,133	3,618	5,610	6,311	1,502	3,618	5,610	6,311
14,050	14,100	1,125	3,618	5,630	6,334	1,502	3,618	5,630	6,334
14,100	14,150	1,118	3,618	5,650	6,356	1,502	3,618	5,650	6,356
14,150	14,200	1,110	3,618	5,670	6,379	1,502	3,618	5,670	6,379
14,200	14,250	1,102	3,618	5,690	6,401	1,502	3,618	5,690	6,401
14,250	14,300	1,095	3,618	5,710	6,424	1,502	3,618	5,710	6,424
14,300	14,350	1,087	3,618	5,730	6,446	1,502	3,618	5,730	6,446
14,350	14,400	1,079	3,618	5,750	6,469	1,502	3,618	5,750	6,469
14,400	14,450	1,072	3,618	5,770	6,491	1,502	3,618	5,770	6,491
14,450	14,500	1,064	3,618	5,790	6,514	1,502	3,618	5,790	6,514
14,500	14,550	1,056	3,618	5,810	6,536	1,502	3,618	5,810	6,536
14,550	14,600	1,049	3,618	5,830	6,559	1,502	3,618	5,830	6,559
14,600	14,650	1,041	3,618	5,850	6,581	1,502	3,618	5,850	6,581
14,650	14,700	1,034	3,618	5,870	6,604	1,502	3,618	5,870	6,604
14,700	14,750	1,026	3,618	5,890	6,626	1,502	3,618	5,890	6,626
14,750	14,800	1,018	3,618	5,910	6,649	1,502	3,618	5,910	6,649
14,800	14,850	1,011	3,618	5,930	6,671	1,502	3,618	5,930	6,671
14,850	14,900	1,003	3,618	5,950	6,694	1,502	3,618	5,950	6,694
14,900	14,950	995	3,618	5,970	6,716	1,502	3,618	5,970	6,716
14,950	15,000	988	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,000	15,050	980	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,050	15,100	972	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,100	15,150	965	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,150	15,200	957	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,200	15,250	949	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,250	15,300	942	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,300	15,350	934	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,350	15,400	926	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,400	15,450	919	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,450	15,500	911	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,500	15,550	903	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,550	15,600	896	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,600	15,650	888	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,650	15,700	881	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,700	15,750	873	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,750	15,800	865	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,800	15,850	858	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,850	15,900	850	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,900	15,950	842	3,618	5,980	6,728	1,502	3,618	5,980	6,728
15,950	16,000	835	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,000	16,050	827	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,050	16,100	819	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,100	16,150	812	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,150	16,200	804	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,200	16,250	796	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,250	16,300	789	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,300	16,350	781	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,350	16,400	773	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,400	16,450	766	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,450	16,500	758	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,500	16,550	750	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,550	16,600	743	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,600	16,650	735	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,650	16,700	728	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,700	16,750	720	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,750	16,800	712	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,800	16,850	705	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,850	16,900	697	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,900	16,950	689	3,618	5,980	6,728	1,502	3,618	5,980	6,728
16,950	17,000	682	3,618	5,980	6,728	1,502	3,618	5,980	6,728
17,000	17,050	674	3,618	5,980	6,728	1,502	3,618	5,980	6,728
17,050	17,100	666	3,618	5,980	6,728	1,502	3,618	5,980	6,728
17,100	17,150	659	3,618	5,980	6,728	1,502	3,618	5,980	6,728
17,150	17,200	651	3,618	5,980	6,728	1,502	3,618	5,980	6,728
17,200	17,250	643	3,618	5,980	6,728	1,502	3,618	5,980	6,728
17,250	17,300	636	3,618	5,980	6,728	1,502	3,618	5,980	6,728
17,300	17,350	628	3,618	5,980	6,728	1,502	3,618	5,980	6,728
17,350	17,400	620	3,618	5,980	6,728	1,502	3,618	5,980	6,728
17,400	17,450	613	3,618	5,980	6,728	1,502	3,618	5,980	6,728
17,450	17,500	605	3,618	5,980	6,728	1,502	3,618	5,980	6,728
17,500	17,550	597	3,618	5,980	6,728	1,502	3,618	5,980	6,728
17,550	17,600	590	3,618	5,980	6,728	1,502	3,618	5,980	6,728
17,600	17,650	582	3,618	5,980	6,728	1,493	3,618	5,980	6,728
17,650	17,700	575	3,618	5,980	6,728	1,485	3,618	5,980	6,728
17,700	17,750	567	3,618	5,980	6,728	1,477	3,618	5,980	6,728
17,750	17,800	559	3,618	5,980	6,728	1,470	3,618	5,980	6,728
17,800	17,850	552	3,618	5,980	6,728	1,462	3,618	5,980	6,728
17,850	17,900	544	3,618	5,980	6,728	1,454	3,618	5,980	6,728
17,900	17,950	536	3,618	5,980	6,728	1,447	3,618	5,980	6,728
17,950	18,000	529	3,618	5,980	6,728	1,439	3,618	5,980	6,728
18,000	18,050	521	3,618	5,980	6,728	1,431	3,618	5,980	6,728
18,050	18,100	513	3,618	5,980	6,728	1,424	3,618	5,980	6,728
18,100	18,150	506	3,618	5,980	6,728	1,416	3,618	5,980	6,728
18,150	18,200	498	3,618	5,980	6,728	1,408	3,618	5,980	6,728
18,200	18,250	490	3,618	5,980	6,728	1,401	3,618	5,980	6,728
18,250	18,300	483	3,618	5,980	6,728	1,393	3,618	5,980	6,728
18,300	18,350	475	3,618	5,980	6,728	1,385	3,618	5,980	6,728
18,350	18,400	467	3,618	5,980	6,728	1,378	3,618	5,980	6,728
18,400	18,450	460	3,618	5,980	6,728	1,370	3,618	5,980	6,728
18,450	18,500	452	3,618	5,980	6,728	1,362	3,618	5,980	6,728
18,500	18,550	444	3,618	5,980	6,728	1,355	3,618	5,980	6,728
18,550	18,600	437	3,618	5,980	6,728	1,347	3,618	5,980	6,728
18,600	18,650	429	3,618	5,980	6,728	1,340	3,618	5,980	6,728
18,650	18,700	422	3,618	5,980	6,728	1,332	3,618	5,980	6,728
18,700	18,750	414	3,618	5,980	6,728	1,324	3,618	5,980	6,728
18,750	18,800	406	3,618	5,980	6,728	1,317	3,618	5,980	6,728
18,800	18,850	399	3,618	5,980	6,728	1,309	3,618	5,980	6,728
18,850	18,900	391	3,618	5,980	6,728	1,301	3,618	5,980	6,728
18,900	18,950	383	3,618	5,980	6,728	1,294	3,618	5,980	6,728
18,950	19,000	376	3,618	5,980	6,728	1,286	3,618	5,980	6,728
19,000	19,050	368	3,618	5,980	6,728	1,278	3,618	5,980	6,728
19,050	19,100	360	3,618	5,980	6,728	1,271	3,618	5,980	6,728
19,100	19,150	353	3,618	5,980	6,728	1,263	3,618	5,980	6,728
19,150	19,200	345	3,618	5,980	6,728	1,255	3,618	5,980	6,728
19,200	19,250	337	3,618	5,980	6,728	1,248	3,618	5,980	6,728
19,250	19,300	330	3,618	5,980	6,728	1,240	3,618	5,980	6,728
19,300	19,350	322	3,618	5,980	6,728	1,232	3,618	5,980	6,728
19,350	19,400	314	3,618	5,980	6,728	1,225	3,618	5,980	6,728
19,400	19,450	307	3,618	5,980	6,728	1,217	3,618	5,980	6,728
19,450	19,500	299	3,618	5,980	6,728	1,209	3,618	5,980	6,728
19,500	19,550	291	3,618	5,980	6,728	1,202	3,618	5,980	6,728
19,550	19,600	284	3,609	5,968	6,716	1,194	3,618	5,980	6,728
19,600	19,650	276	3,601	5,958	6,705	1,187	3,618	5,980	6,728
19,650	19,700	269	3,593	5,947	6,695	1,179	3,618	5,980	6,728
19,700	19,750	261	3,585	5,937	6,684	1,171	3,618	5,980	6,728
19,750	19,800	253	3,577	5,926	6,674	1,164	3,618	5,980	6,728
19,800	19,850	246	3,569	5,916	6,663	1,156	3,618	5,980	6,728
19,850	19,900	238	3,561	5,905	6,653	1,148	3,618	5,980	6,728
19,900	19,950	230	3,553	5,895	6,642	1,141	3,618	5,980	6,728
19,950	20,000	223	3,545	5,884	6,632	1,133	3,618	5,980	6,728
20,000	20,050	215	3,537	5,874	6,621	1,125	3,618	5,980	6,728
20,050	20,100	207	3,529	5,863	6,611	1,118	3,618	5,980	6,728
20,100	20,150	200	3,521	5,853	6,600	1,110	3,618	5,980	6,728
20,150	20,200	192	3,513	5,842	6,590	1,102	3,618	5,980	6,728
20,200	20,250	184	3,505	5,832	6,579	1,095	3,618	5,980	6,728
20,250	20,300	177	3,497	5,821	6,568	1,087	3,618	5,980	6,728
20,300	20,350	169	3,489	5,810	6,558	1,079	3,618	5,980	6,728
20,350	20,400	161	3,481	5,800	6,547	1,072	3,618	5,980	6,728
20,400	20,450	154	3,473	5,789	6,537	1,064	3,618	5,980	6,728
20,450	20,500	146	3,465	5,779	6,526	1,056	3,618	5,980	6,728
20,500	20,550	138	3,457	5,768	6,516	1,049	3,618	5,980	6,728
20,550	20,600	131	3,449	5,758	6,505	1,041	3,618	5,980	6,728
20,600	20,650	123	3,441	5,747	6,495	1,034	3,618	5,980	6,728
20,650	20,700	116	3,433	5,737	6,484	1,026	3,618	5,980	6,728
20,700	20,750	108	3,425	5,726	6,474	1,018	3,618	5,980	6,728
20,750	20,800	100	3,417	5,716	6,463	1,011	3,618	5,980	6,728
20,800	20,850	93	3,409	5,705	6,453	1,003	3,618	5,980	6,728
20,850	20,900	85	3,401	5,695	6,442	995	3,618	5,980	6,728
20,900	20,950	77	3,393	5,684	6,432	988	3,618	5,980	6,728
20,950	21,000	70	3,385	5,674	6,421	980	3,618	5,980	6,728
21,000	21,050	62	3,377	5,663	6,411	972	3,618	5,980	6,728
21,050	21,100	54	3,369	5,653	6,400	965	3,618	5,980	6,728
21,100	21,150	47	3,361	5,642	6,389	957	3,618	5,980	6,728
21,150	21,200	39	3,353	5,631	6,379	949	3,618	5,980	6,728
21,200	21,250	31	3,345	5,621	6,368	942	3,618	5,980	6,728
21,250	21,300	24	3,337	5,610	6,358	934	3,618	5,980	6,728
21,300	21,350	16	3,329	5,600	6,347	926	3,618	5,980	6,728
21,350	21,400	8	3,321	5,589	6,337	919	3,618	5,980	6,728
21,400	21,450	* * If the amount you are looking up from the worksheet is at least $21,400 but less than $21,430, and you have no qualifying children who have valid SSNs, your credit is $2. If the amount you are looking up from the worksheet is $21,430 or more, and you have no qualifying children who have valid SSNs, you can't take the credit.	3,313	5,579	6,326	911	3,618	5,980	6,728
21,450	21,500	0	3,305	5,568	6,316	903	3,618	5,980	6,728
21,500	21,550	0	3,297	5,558	6,305	896	3,618	5,980	6,728
21,550	21,600	0	3,289	5,547	6,295	888	3,618	5,980	6,728
21,600	21,650	0	3,281	5,537	6,284	881	3,618	5,980	6,728
21,650	21,700	0	3,273	5,526	6,274	873	3,618	5,980	6,728
21,700	21,750	0	3,265	5,516	6,263	865	3,618	5,980	6,728
21,750	21,800	0	3,257	5,505	6,253	858	3,618	5,980	6,728
21,800	21,850	0	3,249	5,495	6,242	850	3,618	5,980	6,728
21,850	21,900	0	3,241	5,484	6,232	842	3,618	5,980	6,728
21,900	21,950	0	3,233	5,474	6,221	835	3,618	5,980	6,728
21,950	22,000	0	3,225	5,463	6,210	827	3,618	5,980	6,728
22,000	22,050	0	3,217	5,452	6,200	819	3,618	5,980	6,728
22,050	22,100	0	3,209	5,442	6,189	812	3,618	5,980	6,728
22,100	22,150	0	3,201	5,431	6,179	804	3,618	5,980	6,728
22,150	22,200	0	3,193	5,421	6,168	796	3,618	5,980	6,728
22,200	22,250	0	3,185	5,410	6,158	789	3,618	5,980	6,728
22,250	22,300	0	3,177	5,400	6,147	781	3,618	5,980	6,728
22,300	22,350	0	3,169	5,389	6,137	773	3,618	5,980	6,728
22,350	22,400	0	3,161	5,379	6,126	766	3,618	5,980	6,728
22,400	22,450	0	3,153	5,368	6,116	758	3,618	5,980	6,728
22,450	22,500	0	3,145	5,358	6,105	750	3,618	5,980	6,728
22,500	22,550	0	3,137	5,347	6,095	743	3,618	5,980	6,728
22,550	22,600	0	3,129	5,337	6,084	735	3,618	5,980	6,728
22,600	22,650	0	3,121	5,326	6,074	728	3,618	5,980	6,728
22,650	22,700	0	3,113	5,316	6,063	720	3,618	5,980	6,728
22,700	22,750	0	3,105	5,305	6,053	712	3,618	5,980	6,728
22,750	22,800	0	3,097	5,294	6,042	705	3,618	5,980	6,728
22,800	22,850	0	3,089	5,284	6,031	697	3,618	5,980	6,728
22,850	22,900	0	3,081	5,273	6,021	689	3,618	5,980	6,728
22,900	22,950	0	3,073	5,263	6,010	682	3,618	5,980	6,728
22,950	23,000	0	3,065	5,252	6,000	674	3,618	5,980	6,728
23,000	23,050	0	3,058	5,242	5,989	666	3,618	5,980	6,728
23,050	23,100	0	3,050	5,231	5,979	659	3,618	5,980	6,728
23,100	23,150	0	3,042	5,221	5,968	651	3,618	5,980	6,728
23,150	23,200	0	3,034	5,210	5,958	643	3,618	5,980	6,728
23,200	23,250	0	3,026	5,200	5,947	636	3,618	5,980	6,728
23,250	23,300	0	3,018	5,189	5,937	628	3,618	5,980	6,728
23,300	23,350	0	3,010	5,179	5,926	620	3,618	5,980	6,728
23,350	23,400	0	3,002	5,168	5,916	613	3,618	5,980	6,728
23,400	23,450	0	2,994	5,158	5,905	605	3,618	5,980	6,728
23,450	23,500	0	2,986	5,147	5,895	597	3,618	5,980	6,728
23,500	23,550	0	2,978	5,137	5,884	590	3,618	5,980	6,728
23,550	23,600	0	2,970	5,126	5,874	582	3,618	5,980	6,728
23,600	23,650	0	2,962	5,115	5,863	575	3,618	5,980	6,728
23,650	23,700	0	2,954	5,105	5,852	567	3,618	5,980	6,728
23,700	23,750	0	2,946	5,094	5,842	559	3,618	5,980	6,728
23,750	23,800	0	2,938	5,084	5,831	552	3,618	5,980	6,728
23,800	23,850	0	2,930	5,073	5,821	544	3,618	5,980	6,728
23,850	23,900	0	2,922	5,063	5,810	536	3,618	5,980	6,728
23,900	23,950	0	2,914	5,052	5,800	529	3,618	5,980	6,728
23,950	24,000	0	2,906	5,042	5,789	521	3,618	5,980	6,728
24,000	24,050	0	2,898	5,031	5,779	513	3,618	5,980	6,728
24,050	24,100	0	2,890	5,021	5,768	506	3,618	5,980	6,728
24,100	24,150	0	2,882	5,010	5,758	498	3,618	5,980	6,728
24,150	24,200	0	2,874	5,000	5,747	490	3,618	5,980	6,728
24,200	24,250	0	2,866	4,989	5,737	483	3,618	5,980	6,728
24,250	24,300	0	2,858	4,979	5,726	475	3,618	5,980	6,728
24,300	24,350	0	2,850	4,968	5,716	467	3,618	5,980	6,728
24,350	24,400	0	2,842	4,958	5,705	460	3,618	5,980	6,728
24,400	24,450	0	2,834	4,947	5,695	452	3,618	5,980	6,728
24,450	24,500	0	2,826	4,936	5,684	444	3,618	5,980	6,728
24,500	24,550	0	2,818	4,926	5,673	437	3,618	5,980	6,728
24,550	24,600	0	2,810	4,915	5,663	429	3,618	5,980	6,728
24,600	24,650	0	2,802	4,905	5,652	422	3,618	5,980	6,728
24,650	24,700	0	2,794	4,894	5,642	414	3,618	5,980	6,728
24,700	24,750	0	2,786	4,884	5,631	406	3,618	5,980	6,728
24,750	24,800	0	2,778	4,873	5,621	399	3,618	5,980	6,728
24,800	24,850	0	2,770	4,863	5,610	391	3,618	5,980	6,728
24,850	24,900	0	2,762	4,852	5,600	383	3,618	5,980	6,728
24,900	24,950	0	2,754	4,842	5,589	376	3,618	5,980	6,728
24,950	25,000	0	2,746	4,831	5,579	368	3,618	5,980	6,728
25,000	25,050	0	2,738	4,821	5,568	360	3,618	5,980	6,728
25,050	25,100	0	2,730	4,810	5,558	353	3,618	5,980	6,728
25,100	25,150	0	2,722	4,800	5,547	345	3,618	5,980	6,728
25,150	25,200	0	2,714	4,789	5,537	337	3,618	5,980	6,728
25,200	25,250	0	2,706	4,779	5,526	330	3,618	5,980	6,728
25,250	25,300	0	2,698	4,768	5,515	322	3,618	5,980	6,728
25,300	25,350	0	2,690	4,757	5,505	314	3,618	5,980	6,728
25,350	25,400	0	2,682	4,747	5,494	307	3,618	5,980	6,728
25,400	25,450	0	2,674	4,736	5,484	299	3,618	5,980	6,728
25,450	25,500	0	2,666	4,726	5,473	291	3,618	5,980	6,728
25,500	25,550	0	2,658	4,715	5,463	284	3,609	5,968	6,716
25,550	25,600	0	2,650	4,705	5,452	276	3,601	5,958	6,705
25,600	25,650	0	2,642	4,694	5,442	269	3,593	5,947	6,695
25,650	25,700	0	2,634	4,684	5,431	261	3,585	5,937	6,684
25,700	25,750	0	2,626	4,673	5,421	253	3,577	5,926	6,674
25,750	25,800	0	2,618	4,663	5,410	246	3,569	5,916	6,663
25,800	25,850	0	2,610	4,652	5,400	238	3,561	5,905	6,653
25,850	25,900	0	2,602	4,642	5,389	230	3,553	5,895	6,642
25,900	25,950	0	2,594	4,631	5,379	223	3,545	5,884	6,632
25,950	26,000	0	2,586	4,621	5,368	215	3,537	5,874	6,621
26,000	26,050	0	2,578	4,610	5,358	207	3,529	5,863	6,611
26,050	26,100	0	2,570	4,600	5,347	200	3,521	5,853	6,600
26,100	26,150	0	2,562	4,589	5,336	192	3,513	5,842	6,590
26,150	26,200	0	2,554	4,578	5,326	184	3,505	5,832	6,579
26,200	26,250	0	2,546	4,568	5,315	177	3,497	5,821	6,568
26,250	26,300	0	2,538	4,557	5,305	169	3,489	5,810	6,558
26,300	26,350	0	2,530	4,547	5,294	161	3,481	5,800	6,547
26,350	26,400	0	2,522	4,536	5,284	154	3,473	5,789	6,537
26,400	26,450	0	2,514	4,526	5,273	146	3,465	5,779	6,526
26,450	26,500	0	2,506	4,515	5,263	138	3,457	5,768	6,516
26,500	26,550	0	2,498	4,505	5,252	131	3,449	5,758	6,505
26,550	26,600	0	2,490	4,494	5,242	123	3,441	5,747	6,495
26,600	26,650	0	2,482	4,484	5,231	116	3,433	5,737	6,484
26,650	26,700	0	2,474	4,473	5,221	108	3,425	5,726	6,474
26,700	26,750	0	2,466	4,463	5,210	100	3,417	5,716	6,463
26,750	26,800	0	2,458	4,452	5,200	93	3,409	5,705	6,453
26,800	26,850	0	2,450	4,442	5,189	85	3,401	5,695	6,442
26,850	26,900	0	2,442	4,431	5,179	77	3,393	5,684	6,432
26,900	26,950	0	2,434	4,421	5,168	70	3,385	5,674	6,421
26,950	27,000	0	2,426	4,410	5,157	62	3,377	5,663	6,411
27,000	27,050	0	2,418	4,399	5,147	54	3,369	5,653	6,400
27,050	27,100	0	2,410	4,389	5,136	47	3,361	5,642	6,389
27,100	27,150	0	2,402	4,378	5,126	39	3,353	5,631	6,379
27,150	27,200	0	2,394	4,368	5,115	31	3,345	5,621	6,368
27,200	27,250	0	2,386	4,357	5,105	24	3,337	5,610	6,358
27,250	27,300	0	2,378	4,347	5,094	16	3,329	5,600	6,347
27,300	27,350	0	2,370	4,336	5,084	8	3,321	5,589	6,337
27,350	27,400	0	2,362	4,326	5,073	* * If the amount you are looking up from the worksheet is at least $27,350 but less than $27,380, and you have no qualifying children who have valid SSNs, your credit is $2. If the amount you are looking up from the worksheet is $27,380 or more, and you have no qualifying children who have valid SSNs, you can't take the credit.	3,313	5,579	6,326
27,400	27,450	0	2,354	4,315	5,063	0	3,305	5,568	6,316
27,450	27,500	0	2,346	4,305	5,052	0	3,297	5,558	6,305
27,500	27,550	0	2,338	4,294	5,042	0	3,289	5,547	6,295
27,550	27,600	0	2,330	4,284	5,031	0	3,281	5,537	6,284
27,600	27,650	0	2,322	4,273	5,021	0	3,273	5,526	6,274
27,650	27,700	0	2,314	4,263	5,010	0	3,265	5,516	6,263
27,700	27,750	0	2,306	4,252	5,000	0	3,257	5,505	6,253
27,750	27,800	0	2,298	4,241	4,989	0	3,249	5,495	6,242
27,800	27,850	0	2,290	4,231	4,978	0	3,241	5,484	6,232
27,850	27,900	0	2,282	4,220	4,968	0	3,233	5,474	6,221
27,900	27,950	0	2,274	4,210	4,957	0	3,225	5,463	6,210
27,950	28,000	0	2,266	4,199	4,947	0	3,217	5,452	6,200
28,000	28,050	0	2,259	4,189	4,936	0	3,209	5,442	6,189
28,050	28,100	0	2,251	4,178	4,926	0	3,201	5,431	6,179
28,100	28,150	0	2,243	4,168	4,915	0	3,193	5,421	6,168
28,150	28,200	0	2,235	4,157	4,905	0	3,185	5,410	6,158
28,200	28,250	0	2,227	4,147	4,894	0	3,177	5,400	6,147
28,250	28,300	0	2,219	4,136	4,884	0	3,169	5,389	6,137
28,300	28,350	0	2,211	4,126	4,873	0	3,161	5,379	6,126
28,350	28,400	0	2,203	4,115	4,863	0	3,153	5,368	6,116
28,400	28,450	0	2,195	4,105	4,852	0	3,145	5,358	6,105
28,450	28,500	0	2,187	4,094	4,842	0	3,137	5,347	6,095
28,500	28,550	0	2,179	4,084	4,831	0	3,129	5,337	6,084
28,550	28,600	0	2,171	4,073	4,821	0	3,121	5,326	6,074
28,600	28,650	0	2,163	4,062	4,810	0	3,113	5,316	6,063
28,650	28,700	0	2,155	4,052	4,799	0	3,105	5,305	6,053
28,700	28,750	0	2,147	4,041	4,789	0	3,097	5,294	6,042
28,750	28,800	0	2,139	4,031	4,778	0	3,089	5,284	6,031
28,800	28,850	0	2,131	4,020	4,768	0	3,081	5,273	6,021
28,850	28,900	0	2,123	4,010	4,757	0	3,073	5,263	6,010
28,900	28,950	0	2,115	3,999	4,747	0	3,065	5,252	6,000
28,950	29,000	0	2,107	3,989	4,736	0	3,058	5,242	5,989
29,000	29,050	0	2,099	3,978	4,726	0	3,050	5,231	5,979
29,050	29,100	0	2,091	3,968	4,715	0	3,042	5,221	5,968
29,100	29,150	0	2,083	3,957	4,705	0	3,034	5,210	5,958
29,150	29,200	0	2,075	3,947	4,694	0	3,026	5,200	5,947
29,200	29,250	0	2,067	3,936	4,684	0	3,018	5,189	5,937
29,250	29,300	0	2,059	3,926	4,673	0	3,010	5,179	5,926
29,300	29,350	0	2,051	3,915	4,663	0	3,002	5,168	5,916
29,350	29,400	0	2,043	3,905	4,652	0	2,994	5,158	5,905
29,400	29,450	0	2,035	3,894	4,642	0	2,986	5,147	5,895
29,450	29,500	0	2,027	3,883	4,631	0	2,978	5,137	5,884
29,500	29,550	0	2,019	3,873	4,620	0	2,970	5,126	5,874
29,550	29,600	0	2,011	3,862	4,610	0	2,962	5,115	5,863
29,600	29,650	0	2,003	3,852	4,599	0	2,954	5,105	5,852
29,650	29,700	0	1,995	3,841	4,589	0	2,946	5,094	5,842
29,700	29,750	0	1,987	3,831	4,578	0	2,938	5,084	5,831
29,750	29,800	0	1,979	3,820	4,568	0	2,930	5,073	5,821
29,800	29,850	0	1,971	3,810	4,557	0	2,922	5,063	5,810
29,850	29,900	0	1,963	3,799	4,547	0	2,914	5,052	5,800
29,900	29,950	0	1,955	3,789	4,536	0	2,906	5,042	5,789
29,950	30,000	0	1,947	3,778	4,526	0	2,898	5,031	5,779
30,000	30,050	0	1,939	3,768	4,515	0	2,890	5,021	5,768
30,050	30,100	0	1,931	3,757	4,505	0	2,882	5,010	5,758
30,100	30,150	0	1,923	3,747	4,494	0	2,874	5,000	5,747
30,150	30,200	0	1,915	3,736	4,484	0	2,866	4,989	5,737
30,200	30,250	0	1,907	3,726	4,473	0	2,858	4,979	5,726
30,250	30,300	0	1,899	3,715	4,462	0	2,850	4,968	5,716
30,300	30,350	0	1,891	3,704	4,452	0	2,842	4,958	5,705
30,350	30,400	0	1,883	3,694	4,441	0	2,834	4,947	5,695
30,400	30,450	0	1,875	3,683	4,431	0	2,826	4,936	5,684
30,450	30,500	0	1,867	3,673	4,420	0	2,818	4,926	5,673
30,500	30,550	0	1,859	3,662	4,410	0	2,810	4,915	5,663
30,550	30,600	0	1,851	3,652	4,399	0	2,802	4,905	5,652
30,600	30,650	0	1,843	3,641	4,389	0	2,794	4,894	5,642
30,650	30,700	0	1,835	3,631	4,378	0	2,786	4,884	5,631
30,700	30,750	0	1,827	3,620	4,368	0	2,778	4,873	5,621
30,750	30,800	0	1,819	3,610	4,357	0	2,770	4,863	5,610
30,800	30,850	0	1,811	3,599	4,347	0	2,762	4,852	5,600
30,850	30,900	0	1,803	3,589	4,336	0	2,754	4,842	5,589
30,900	30,950	0	1,795	3,578	4,326	0	2,746	4,831	5,579
30,950	31,000	0	1,787	3,568	4,315	0	2,738	4,821	5,568
31,000	31,050	0	1,779	3,557	4,305	0	2,730	4,810	5,558
31,050	31,100	0	1,771	3,547	4,294	0	2,722	4,800	5,547
31,100	31,150	0	1,763	3,536	4,283	0	2,714	4,789	5,537
31,150	31,200	0	1,755	3,525	4,273	0	2,706	4,779	5,526
31,200	31,250	0	1,747	3,515	4,262	0	2,698	4,768	5,515
31,250	31,300	0	1,739	3,504	4,252	0	2,690	4,757	5,505
31,300	31,350	0	1,731	3,494	4,241	0	2,682	4,747	5,494
31,350	31,400	0	1,723	3,483	4,231	0	2,674	4,736	5,484
31,400	31,450	0	1,715	3,473	4,220	0	2,666	4,726	5,473
31,450	31,500	0	1,707	3,462	4,210	0	2,658	4,715	5,463
31,500	31,550	0	1,699	3,452	4,199	0	2,650	4,705	5,452
31,550	31,600	0	1,691	3,441	4,189	0	2,642	4,694	5,442
31,600	31,650	0	1,683	3,431	4,178	0	2,634	4,684	5,431
31,650	31,700	0	1,675	3,420	4,168	0	2,626	4,673	5,421
31,700	31,750	0	1,667	3,410	4,157	0	2,618	4,663	5,410
31,750	31,800	0	1,659	3,399	4,147	0	2,610	4,652	5,400
31,800	31,850	0	1,651	3,389	4,136	0	2,602	4,642	5,389
31,850	31,900	0	1,643	3,378	4,126	0	2,594	4,631	5,379
31,900	31,950	0	1,635	3,368	4,115	0	2,586	4,621	5,368
31,950	32,000	0	1,627	3,357	4,104	0	2,578	4,610	5,358
32,000	32,050	0	1,619	3,346	4,094	0	2,570	4,600	5,347
32,050	32,100	0	1,611	3,336	4,083	0	2,562	4,589	5,336
32,100	32,150	0	1,603	3,325	4,073	0	2,554	4,578	5,326
32,150	32,200	0	1,595	3,315	4,062	0	2,546	4,568	5,315
32,200	32,250	0	1,587	3,304	4,052	0	2,538	4,557	5,305
32,250	32,300	0	1,579	3,294	4,041	0	2,530	4,547	5,294
32,300	32,350	0	1,571	3,283	4,031	0	2,522	4,536	5,284
32,350	32,400	0	1,563	3,273	4,020	0	2,514	4,526	5,273
32,400	32,450	0	1,555	3,262	4,010	0	2,506	4,515	5,263
32,450	32,500	0	1,547	3,252	3,999	0	2,498	4,505	5,252
32,500	32,550	0	1,539	3,241	3,989	0	2,490	4,494	5,242
32,550	32,600	0	1,531	3,231	3,978	0	2,482	4,484	5,231
32,600	32,650	0	1,523	3,220	3,968	0	2,474	4,473	5,221
32,650	32,700	0	1,515	3,210	3,957	0	2,466	4,463	5,210
32,700	32,750	0	1,507	3,199	3,947	0	2,458	4,452	5,200
32,750	32,800	0	1,499	3,188	3,936	0	2,450	4,442	5,189
32,800	32,850	0	1,491	3,178	3,925	0	2,442	4,431	5,179
32,850	32,900	0	1,483	3,167	3,915	0	2,434	4,421	5,168
32,900	32,950	0	1,475	3,157	3,904	0	2,426	4,410	5,157
32,950	33,000	0	1,467	3,146	3,894	0	2,418	4,399	5,147
33,000	33,050	0	1,460	3,136	3,883	0	2,410	4,389	5,136
33,050	33,100	0	1,452	3,125	3,873	0	2,402	4,378	5,126
33,100	33,150	0	1,444	3,115	3,862	0	2,394	4,368	5,115
33,150	33,200	0	1,436	3,104	3,852	0	2,386	4,357	5,105
33,200	33,250	0	1,428	3,094	3,841	0	2,378	4,347	5,094
33,250	33,300	0	1,420	3,083	3,831	0	2,370	4,336	5,084
33,300	33,350	0	1,412	3,073	3,820	0	2,362	4,326	5,073
33,350	33,400	0	1,404	3,062	3,810	0	2,354	4,315	5,063
33,400	33,450	0	1,396	3,052	3,799	0	2,346	4,305	5,052
33,450	33,500	0	1,388	3,041	3,789	0	2,338	4,294	5,042
33,500	33,550	0	1,380	3,031	3,778	0	2,330	4,284	5,031
33,550	33,600	0	1,372	3,020	3,768	0	2,322	4,273	5,021
33,600	33,650	0	1,364	3,009	3,757	0	2,314	4,263	5,010
33,650	33,700	0	1,356	2,999	3,746	0	2,306	4,252	5,000
33,700	33,750	0	1,348	2,988	3,736	0	2,298	4,241	4,989
33,750	33,800	0	1,340	2,978	3,725	0	2,290	4,231	4,978
33,800	33,850	0	1,332	2,967	3,715	0	2,282	4,220	4,968
33,850	33,900	0	1,324	2,957	3,704	0	2,274	4,210	4,957
33,900	33,950	0	1,316	2,946	3,694	0	2,266	4,199	4,947
33,950	34,000	0	1,308	2,936	3,683	0	2,259	4,189	4,936
34,000	34,050	0	1,300	2,925	3,673	0	2,251	4,178	4,926
34,050	34,100	0	1,292	2,915	3,662	0	2,243	4,168	4,915
34,100	34,150	0	1,284	2,904	3,652	0	2,235	4,157	4,905
34,150	34,200	0	1,276	2,894	3,641	0	2,227	4,147	4,894
34,200	34,250	0	1,268	2,883	3,631	0	2,219	4,136	4,884
34,250	34,300	0	1,260	2,873	3,620	0	2,211	4,126	4,873
34,300	34,350	0	1,252	2,862	3,610	0	2,203	4,115	4,863
34,350	34,400	0	1,244	2,852	3,599	0	2,195	4,105	4,852
34,400	34,450	0	1,236	2,841	3,589	0	2,187	4,094	4,842
34,450	34,500	0	1,228	2,830	3,578	0	2,179	4,084	4,831
34,500	34,550	0	1,220	2,820	3,567	0	2,171	4,073	4,821
34,550	34,600	0	1,212	2,809	3,557	0	2,163	4,062	4,810
34,600	34,650	0	1,204	2,799	3,546	0	2,155	4,052	4,799
34,650	34,700	0	1,196	2,788	3,536	0	2,147	4,041	4,789
34,700	34,750	0	1,188	2,778	3,525	0	2,139	4,031	4,778
34,750	34,800	0	1,180	2,767	3,515	0	2,131	4,020	4,768
34,800	34,850	0	1,172	2,757	3,504	0	2,123	4,010	4,757
34,850	34,900	0	1,164	2,746	3,494	0	2,115	3,999	4,747
34,900	34,950	0	1,156	2,736	3,483	0	2,107	3,989	4,736
34,950	35,000	0	1,148	2,725	3,473	0	2,099	3,978	4,726
35,000	35,050	0	1,140	2,715	3,462	0	2,091	3,968	4,715
35,050	35,100	0	1,132	2,704	3,452	0	2,083	3,957	4,705
35,100	35,150	0	1,124	2,694	3,441	0	2,075	3,947	4,694
35,150	35,200	0	1,116	2,683	3,431	0	2,067	3,936	4,684
35,200	35,250	0	1,108	2,673	3,420	0	2,059	3,926	4,673
35,250	35,300	0	1,100	2,662	3,409	0	2,051	3,915	4,663
35,300	35,350	0	1,092	2,651	3,399	0	2,043	3,905	4,652
35,350	35,400	0	1,084	2,641	3,388	0	2,035	3,894	4,642
35,400	35,450	0	1,076	2,630	3,378	0	2,027	3,883	4,631
35,450	35,500	0	1,068	2,620	3,367	0	2,019	3,873	4,620
35,500	35,550	0	1,060	2,609	3,357	0	2,011	3,862	4,610
35,550	35,600	0	1,052	2,599	3,346	0	2,003	3,852	4,599
35,600	35,650	0	1,044	2,588	3,336	0	1,995	3,841	4,589
35,650	35,700	0	1,036	2,578	3,325	0	1,987	3,831	4,578
35,700	35,750	0	1,028	2,567	3,315	0	1,979	3,820	4,568
35,750	35,800	0	1,020	2,557	3,304	0	1,971	3,810	4,557
35,800	35,850	0	1,012	2,546	3,294	0	1,963	3,799	4,547
35,850	35,900	0	1,004	2,536	3,283	0	1,955	3,789	4,536
35,900	35,950	0	996	2,525	3,273	0	1,947	3,778	4,526
35,950	36,000	0	988	2,515	3,262	0	1,939	3,768	4,515
36,000	36,050	0	980	2,504	3,252	0	1,931	3,757	4,505
36,050	36,100	0	972	2,494	3,241	0	1,923	3,747	4,494
36,100	36,150	0	964	2,483	3,230	0	1,915	3,736	4,484
36,150	36,200	0	956	2,472	3,220	0	1,907	3,726	4,473
36,200	36,250	0	948	2,462	3,209	0	1,899	3,715	4,462
36,250	36,300	0	940	2,451	3,199	0	1,891	3,704	4,452
36,300	36,350	0	932	2,441	3,188	0	1,883	3,694	4,441
36,350	36,400	0	924	2,430	3,178	0	1,875	3,683	4,431
36,400	36,450	0	916	2,420	3,167	0	1,867	3,673	4,420
36,450	36,500	0	908	2,409	3,157	0	1,859	3,662	4,410
36,500	36,550	0	900	2,399	3,146	0	1,851	3,652	4,399
36,550	36,600	0	892	2,388	3,136	0	1,843	3,641	4,389
36,600	36,650	0	884	2,378	3,125	0	1,835	3,631	4,378
36,650	36,700	0	876	2,367	3,115	0	1,827	3,620	4,368
36,700	36,750	0	868	2,357	3,104	0	1,819	3,610	4,357
36,750	36,800	0	860	2,346	3,094	0	1,811	3,599	4,347
36,800	36,850	0	852	2,336	3,083	0	1,803	3,589	4,336
36,850	36,900	0	844	2,325	3,073	0	1,795	3,578	4,326
36,900	36,950	0	836	2,315	3,062	0	1,787	3,568	4,315
36,950	37,000	0	828	2,304	3,051	0	1,779	3,557	4,305
37,000	37,050	0	820	2,293	3,041	0	1,771	3,547	4,294
37,050	37,100	0	812	2,283	3,030	0	1,763	3,536	4,283
37,100	37,150	0	804	2,272	3,020	0	1,755	3,525	4,273
37,150	37,200	0	796	2,262	3,009	0	1,747	3,515	4,262
37,200	37,250	0	788	2,251	2,999	0	1,739	3,504	4,252
37,250	37,300	0	780	2,241	2,988	0	1,731	3,494	4,241
37,300	37,350	0	772	2,230	2,978	0	1,723	3,483	4,231
37,350	37,400	0	764	2,220	2,967	0	1,715	3,473	4,220
37,400	37,450	0	756	2,209	2,957	0	1,707	3,462	4,210
37,450	37,500	0	748	2,199	2,946	0	1,699	3,452	4,199
37,500	37,550	0	740	2,188	2,936	0	1,691	3,441	4,189
37,550	37,600	0	732	2,178	2,925	0	1,683	3,431	4,178
37,600	37,650	0	724	2,167	2,915	0	1,675	3,420	4,168
37,650	37,700	0	716	2,157	2,904	0	1,667	3,410	4,157
37,700	37,750	0	708	2,146	2,894	0	1,659	3,399	4,147
37,750	37,800	0	700	2,135	2,883	0	1,651	3,389	4,136
37,800	37,850	0	692	2,125	2,872	0	1,643	3,378	4,126
37,850	37,900	0	684	2,114	2,862	0	1,635	3,368	4,115
37,900	37,950	0	676	2,104	2,851	0	1,627	3,357	4,104
37,950	38,000	0	668	2,093	2,841	0	1,619	3,346	4,094
38,000	38,050	0	661	2,083	2,830	0	1,611	3,336	4,083
38,050	38,100	0	653	2,072	2,820	0	1,603	3,325	4,073
38,100	38,150	0	645	2,062	2,809	0	1,595	3,315	4,062
38,150	38,200	0	637	2,051	2,799	0	1,587	3,304	4,052
38,200	38,250	0	629	2,041	2,788	0	1,579	3,294	4,041
38,250	38,300	0	621	2,030	2,778	0	1,571	3,283	4,031
38,300	38,350	0	613	2,020	2,767	0	1,563	3,273	4,020
38,350	38,400	0	605	2,009	2,757	0	1,555	3,262	4,010
38,400	38,450	0	597	1,999	2,746	0	1,547	3,252	3,999
38,450	38,500	0	589	1,988	2,736	0	1,539	3,241	3,989
38,500	38,550	0	581	1,978	2,725	0	1,531	3,231	3,978
38,550	38,600	0	573	1,967	2,715	0	1,523	3,220	3,968
38,600	38,650	0	565	1,956	2,704	0	1,515	3,210	3,957
38,650	38,700	0	557	1,946	2,693	0	1,507	3,199	3,947
38,700	38,750	0	549	1,935	2,683	0	1,499	3,188	3,936
38,750	38,800	0	541	1,925	2,672	0	1,491	3,178	3,925
38,800	38,850	0	533	1,914	2,662	0	1,483	3,167	3,915
38,850	38,900	0	525	1,904	2,651	0	1,475	3,157	3,904
38,900	38,950	0	517	1,893	2,641	0	1,467	3,146	3,894
38,950	39,000	0	509	1,883	2,630	0	1,460	3,136	3,883
39,000	39,050	0	501	1,872	2,620	0	1,452	3,125	3,873
39,050	39,100	0	493	1,862	2,609	0	1,444	3,115	3,862
39,100	39,150	0	485	1,851	2,599	0	1,436	3,104	3,852
39,150	39,200	0	477	1,841	2,588	0	1,428	3,094	3,841
39,200	39,250	0	469	1,830	2,578	0	1,420	3,083	3,831
39,250	39,300	0	461	1,820	2,567	0	1,412	3,073	3,820
39,300	39,350	0	453	1,809	2,557	0	1,404	3,062	3,810
39,350	39,400	0	445	1,799	2,546	0	1,396	3,052	3,799
39,400	39,450	0	437	1,788	2,536	0	1,388	3,041	3,789
39,450	39,500	0	429	1,777	2,525	0	1,380	3,031	3,778
39,500	39,550	0	421	1,767	2,514	0	1,372	3,020	3,768
39,550	39,600	0	413	1,756	2,504	0	1,364	3,009	3,757
39,600	39,650	0	405	1,746	2,493	0	1,356	2,999	3,746
39,650	39,700	0	397	1,735	2,483	0	1,348	2,988	3,736
39,700	39,750	0	389	1,725	2,472	0	1,340	2,978	3,725
39,750	39,800	0	381	1,714	2,462	0	1,332	2,967	3,715
39,800	39,850	0	373	1,704	2,451	0	1,324	2,957	3,704
39,850	39,900	0	365	1,693	2,441	0	1,316	2,946	3,694
39,900	39,950	0	357	1,683	2,430	0	1,308	2,936	3,683
39,950	40,000	0	349	1,672	2,420	0	1,300	2,925	3,673
40,000	40,050	0	341	1,662	2,409	0	1,292	2,915	3,662
40,050	40,100	0	333	1,651	2,399	0	1,284	2,904	3,652
40,100	40,150	0	325	1,641	2,388	0	1,276	2,894	3,641
40,150	40,200	0	317	1,630	2,378	0	1,268	2,883	3,631
40,200	40,250	0	309	1,620	2,367	0	1,260	2,873	3,620
40,250	40,300	0	301	1,609	2,356	0	1,252	2,862	3,610
40,300	40,350	0	293	1,598	2,346	0	1,244	2,852	3,599
40,350	40,400	0	285	1,588	2,335	0	1,236	2,841	3,589
40,400	40,450	0	277	1,577	2,325	0	1,228	2,830	3,578
40,450	40,500	0	269	1,567	2,314	0	1,220	2,820	3,567
40,500	40,550	0	261	1,556	2,304	0	1,212	2,809	3,557
40,550	40,600	0	253	1,546	2,293	0	1,204	2,799	3,546
40,600	40,650	0	245	1,535	2,283	0	1,196	2,788	3,536
40,650	40,700	0	237	1,525	2,272	0	1,188	2,778	3,525
40,700	40,750	0	229	1,514	2,262	0	1,180	2,767	3,515
40,750	40,800	0	221	1,504	2,251	0	1,172	2,757	3,504
40,800	40,850	0	213	1,493	2,241	0	1,164	2,746	3,494
40,850	40,900	0	205	1,483	2,230	0	1,156	2,736	3,483
40,900	40,950	0	197	1,472	2,220	0	1,148	2,725	3,473
40,950	41,000	0	189	1,462	2,209	0	1,140	2,715	3,462
41,000	41,050	0	181	1,451	2,199	0	1,132	2,704	3,452
41,050	41,100	0	173	1,441	2,188	0	1,124	2,694	3,441
41,100	41,150	0	165	1,430	2,177	0	1,116	2,683	3,431
41,150	41,200	0	157	1,419	2,167	0	1,108	2,673	3,420
41,200	41,250	0	149	1,409	2,156	0	1,100	2,662	3,409
41,250	41,300	0	141	1,398	2,146	0	1,092	2,651	3,399
41,300	41,350	0	133	1,388	2,135	0	1,084	2,641	3,388
41,350	41,400	0	125	1,377	2,125	0	1,076	2,630	3,378
41,400	41,450	0	117	1,367	2,114	0	1,068	2,620	3,367
41,450	41,500	0	109	1,356	2,104	0	1,060	2,609	3,357
41,500	41,550	0	101	1,346	2,093	0	1,052	2,599	3,346
41,550	41,600	0	93	1,335	2,083	0	1,044	2,588	3,336
41,600	41,650	0	85	1,325	2,072	0	1,036	2,578	3,325
41,650	41,700	0	77	1,314	2,062	0	1,028	2,567	3,315
41,700	41,750	0	69	1,304	2,051	0	1,020	2,557	3,304
41,750	41,800	0	61	1,293	2,041	0	1,012	2,546	3,294
41,800	41,850	0	53	1,283	2,030	0	1,004	2,536	3,283
41,850	41,900	0	45	1,272	2,020	0	996	2,525	3,273
41,900	41,950	0	37	1,262	2,009	0	988	2,515	3,262
41,950	42,000	0	29	1,251	1,998	0	980	2,504	3,252
42,000	42,050	0	21	1,240	1,988	0	972	2,494	3,241
42,050	42,100	0	13	1,230	1,977	0	964	2,483	3,230
42,100	42,150	0	5	1,219	1,967	0	956	2,472	3,220
42,150	42,200	0	* * If the amount you are looking up from the worksheet is at least $42,150 but less than $42,158, and you have one qualifying child who has a valid SSN, your credit is $1. If the amount you are looking up from the worksheet is $42,158 or more, and you have one qualifying child who has a valid SSN, you can't take the credit.	1,209	1,956	0	948	2,462	3,209
42,200	42,250	0	0	1,198	1,946	0	940	2,451	3,199
42,250	42,300	0	0	1,188	1,935	0	932	2,441	3,188
42,300	42,350	0	0	1,177	1,925	0	924	2,430	3,178
42,350	42,400	0	0	1,167	1,914	0	916	2,420	3,167
42,400	42,450	0	0	1,156	1,904	0	908	2,409	3,157
42,450	42,500	0	0	1,146	1,893	0	900	2,399	3,146
42,500	42,550	0	0	1,135	1,883	0	892	2,388	3,136
42,550	42,600	0	0	1,125	1,872	0	884	2,378	3,125
42,600	42,650	0	0	1,114	1,862	0	876	2,367	3,115
42,650	42,700	0	0	1,104	1,851	0	868	2,357	3,104
42,700	42,750	0	0	1,093	1,841	0	860	2,346	3,094
42,750	42,800	0	0	1,082	1,830	0	852	2,336	3,083
42,800	42,850	0	0	1,072	1,819	0	844	2,325	3,073
42,850	42,900	0	0	1,061	1,809	0	836	2,315	3,062
42,900	42,950	0	0	1,051	1,798	0	828	2,304	3,051
42,950	43,000	0	0	1,040	1,788	0	820	2,293	3,041
43,000	43,050	0	0	1,030	1,777	0	812	2,283	3,030
43,050	43,100	0	0	1,019	1,767	0	804	2,272	3,020
43,100	43,150	0	0	1,009	1,756	0	796	2,262	3,009
43,150	43,200	0	0	998	1,746	0	788	2,251	2,999
43,200	43,250	0	0	988	1,735	0	780	2,241	2,988
43,250	43,300	0	0	977	1,725	0	772	2,230	2,978
43,300	43,350	0	0	967	1,714	0	764	2,220	2,967
43,350	43,400	0	0	956	1,704	0	756	2,209	2,957
43,400	43,450	0	0	946	1,693	0	748	2,199	2,946
43,450	43,500	0	0	935	1,683	0	740	2,188	2,936
43,500	43,550	0	0	925	1,672	0	732	2,178	2,925
43,550	43,600	0	0	914	1,662	0	724	2,167	2,915
43,600	43,650	0	0	903	1,651	0	716	2,157	2,904
43,650	43,700	0	0	893	1,640	0	708	2,146	2,894
43,700	43,750	0	0	882	1,630	0	700	2,135	2,883
43,750	43,800	0	0	872	1,619	0	692	2,125	2,872
43,800	43,850	0	0	861	1,609	0	684	2,114	2,862
43,850	43,900	0	0	851	1,598	0	676	2,104	2,851
43,900	43,950	0	0	840	1,588	0	668	2,093	2,841
43,950	44,000	0	0	830	1,577	0	661	2,083	2,830
44,000	44,050	0	0	819	1,567	0	653	2,072	2,820
44,050	44,100	0	0	809	1,556	0	645	2,062	2,809
44,100	44,150	0	0	798	1,546	0	637	2,051	2,799
44,150	44,200	0	0	788	1,535	0	629	2,041	2,788
44,200	44,250	0	0	777	1,525	0	621	2,030	2,778
44,250	44,300	0	0	767	1,514	0	613	2,020	2,767
44,300	44,350	0	0	756	1,504	0	605	2,009	2,757
44,350	44,400	0	0	746	1,493	0	597	1,999	2,746
44,400	44,450	0	0	735	1,483	0	589	1,988	2,736
44,450	44,500	0	0	724	1,472	0	581	1,978	2,725
44,500	44,550	0	0	714	1,461	0	573	1,967	2,715
44,550	44,600	0	0	703	1,451	0	565	1,956	2,704
44,600	44,650	0	0	693	1,440	0	557	1,946	2,693
44,650	44,700	0	0	682	1,430	0	549	1,935	2,683
44,700	44,750	0	0	672	1,419	0	541	1,925	2,672
44,750	44,800	0	0	661	1,409	0	533	1,914	2,662
44,800	44,850	0	0	651	1,398	0	525	1,904	2,651
44,850	44,900	0	0	640	1,388	0	517	1,893	2,641
44,900	44,950	0	0	630	1,377	0	509	1,883	2,630
44,950	45,000	0	0	619	1,367	0	501	1,872	2,620
45,000	45,050	0	0	609	1,356	0	493	1,862	2,609
45,050	45,100	0	0	598	1,346	0	485	1,851	2,599
45,100	45,150	0	0	588	1,335	0	477	1,841	2,588
45,150	45,200	0	0	577	1,325	0	469	1,830	2,578
45,200	45,250	0	0	567	1,314	0	461	1,820	2,567
45,250	45,300	0	0	556	1,303	0	453	1,809	2,557
45,300	45,350	0	0	545	1,293	0	445	1,799	2,546
45,350	45,400	0	0	535	1,282	0	437	1,788	2,536
45,400	45,450	0	0	524	1,272	0	429	1,777	2,525
45,450	45,500	0	0	514	1,261	0	421	1,767	2,514
45,500	45,550	0	0	503	1,251	0	413	1,756	2,504
45,550	45,600	0	0	493	1,240	0	405	1,746	2,493
45,600	45,650	0	0	482	1,230	0	397	1,735	2,483
45,650	45,700	0	0	472	1,219	0	389	1,725	2,472
45,700	45,750	0	0	461	1,209	0	381	1,714	2,462
45,750	45,800	0	0	451	1,198	0	373	1,704	2,451
45,800	45,850	0	0	440	1,188	0	365	1,693	2,441
45,850	45,900	0	0	430	1,177	0	357	1,683	2,430
45,900	45,950	0	0	419	1,167	0	349	1,672	2,420
45,950	46,000	0	0	409	1,156	0	341	1,662	2,409
46,000	46,050	0	0	398	1,146	0	333	1,651	2,399
46,050	46,100	0	0	388	1,135	0	325	1,641	2,388
46,100	46,150	0	0	377	1,124	0	317	1,630	2,378
46,150	46,200	0	0	366	1,114	0	309	1,620	2,367
46,200	46,250	0	0	356	1,103	0	301	1,609	2,356
46,250	46,300	0	0	345	1,093	0	293	1,598	2,346
46,300	46,350	0	0	335	1,082	0	285	1,588	2,335
46,350	46,400	0	0	324	1,072	0	277	1,577	2,325
46,400	46,450	0	0	314	1,061	0	269	1,567	2,314
46,450	46,500	0	0	303	1,051	0	261	1,556	2,304
46,500	46,550	0	0	293	1,040	0	253	1,546	2,293
46,550	46,600	0	0	282	1,030	0	245	1,535	2,283
46,600	46,650	0	0	272	1,019	0	237	1,525	2,272
46,650	46,700	0	0	261	1,009	0	229	1,514	2,262
46,700	46,750	0	0	251	998	0	221	1,504	2,251
46,750	46,800	0	0	240	988	0	213	1,493	2,241
46,800	46,850	0	0	230	977	0	205	1,483	2,230
46,850	46,900	0	0	219	967	0	197	1,472	2,220
46,900	46,950	0	0	209	956	0	189	1,462	2,209
46,950	47,000	0	0	198	945	0	181	1,451	2,199
47,000	47,050	0	0	187	935	0	173	1,441	2,188
47,050	47,100	0	0	177	924	0	165	1,430	2,177
47,100	47,150	0	0	166	914	0	157	1,419	2,167
47,150	47,200	0	0	156	903	0	149	1,409	2,156
47,200	47,250	0	0	145	893	0	141	1,398	2,146
47,250	47,300	0	0	135	882	0	133	1,388	2,135
47,300	47,350	0	0	124	872	0	125	1,377	2,125
47,350	47,400	0	0	114	861	0	117	1,367	2,114
47,400	47,450	0	0	103	851	0	109	1,356	2,104
47,450	47,500	0	0	93	840	0	101	1,346	2,093
47,500	47,550	0	0	82	830	0	93	1,335	2,083
47,550	47,600	0	0	72	819	0	85	1,325	2,072
47,600	47,650	0	0	61	809	0	77	1,314	2,062
47,650	47,700	0	0	51	798	0	69	1,304	2,051
47,700	47,750	0	0	40	788	0	61	1,293	2,041
47,750	47,800	0	0	29	777	0	53	1,283	2,030
47,800	47,850	0	0	19	766	0	45	1,272	2,020
47,850	47,900	0	0	8	756	0	37	1,262	2,009
47,900	47,950	0	0	* * If the amount you are looking up from the worksheet is at least $47,900 but less than $47,915, and you have two qualifying children who have valid SSNs, your credit is $2. If the amount you are looking up from the worksheet is $47,915 or more, and you have two qualifying children who have valid SSNs, you can't take the credit.	745	0	29	1,251	1,998
47,950	48,000	0	0	0	735	0	21	1,240	1,988
48,000	48,050	0	0	0	724	0	13	1,230	1,977
48,050	48,100	0	0	0	714	0	5	1,219	1,967
48,100	48,150	0	0	0	703	0	If the amount you are looking up from the worksheet is at least $48,100 but less than $48,108, and you have one qualifying child who has a valid SSN, your credit is $1. If the amount you are looking up from the worksheet is $48,108 or more, and you have one qualifying child who has a valid SSN, you can't take the credit.	1,209	1,956
48,150	48,200	0	0	0	693	0	0	1,198	1,946
48,200	48,250	0	0	0	682	0	0	1,188	1,935
48,250	48,300	0	0	0	672	0	0	1,177	1,925
48,300	48,350	0	0	0	661	0	0	1,167	1,914
48,350	48,400	0	0	0	651	0	0	1,156	1,904
48,400	48,450	0	0	0	640	0	0	1,146	1,893
48,450	48,500	0	0	0	630	0	0	1,135	1,883
48,500	48,550	0	0	0	619	0	0	1,125	1,872
48,550	48,600	0	0	0	609	0	0	1,114	1,862
48,600	48,650	0	0	0	598	0	0	1,104	1,851
48,650	48,700	0	0	0	587	0	0	1,093	1,841
48,700	48,750	0	0	0	577	0	0	1,082	1,830
48,750	48,800	0	0	0	566	0	0	1,072	1,819
48,800	48,850	0	0	0	556	0	0	1,061	1,809
48,850	48,900	0	0	0	545	0	0	1,051	1,798
48,900	48,950	0	0	0	535	0	0	1,040	1,788
48,950	49,000	0	0	0	524	0	0	1,030	1,777
49,000	49,050	0	0	0	514	0	0	1,019	1,767
49,050	49,100	0	0	0	503	0	0	1,009	1,756
49,100	49,150	0	0	0	493	0	0	998	1,746
49,150	49,200	0	0	0	482	0	0	988	1,735
49,200	49,250	0	0	0	472	0	0	977	1,725
49,250	49,300	0	0	0	461	0	0	967	1,714
49,300	49,350	0	0	0	451	0	0	956	1,704
49,350	49,400	0	0	0	440	0	0	946	1,693
49,400	49,450	0	0	0	430	0	0	935	1,683
49,450	49,500	0	0	0	419	0	0	925	1,672
49,500	49,550	0	0	0	408	0	0	914	1,662
49,550	49,600	0	0	0	398	0	0	903	1,651
49,600	49,650	0	0	0	387	0	0	893	1,640
49,650	49,700	0	0	0	377	0	0	882	1,630
49,700	49,750	0	0	0	366	0	0	872	1,619
49,750	49,800	0	0	0	356	0	0	861	1,609
49,800	49,850	0	0	0	345	0	0	851	1,598
49,850	49,900	0	0	0	335	0	0	840	1,588
49,900	49,950	0	0	0	324	0	0	830	1,577
49,950	50,000	0	0	0	314	0	0	819	1,567
50,000	50,050	0	0	0	303	0	0	809	1,556
50,050	50,100	0	0	0	293	0	0	798	1,546
50,100	50,150	0	0	0	282	0	0	788	1,535
50,150	50,200	0	0	0	272	0	0	777	1,525
50,200	50,250	0	0	0	261	0	0	767	1,514
50,250	50,300	0	0	0	250	0	0	756	1,504
50,300	50,350	0	0	0	240	0	0	746	1,493
50,350	50,400	0	0	0	229	0	0	735	1,483
50,400	50,450	0	0	0	219	0	0	724	1,472
50,450	50,500	0	0	0	208	0	0	714	1,461
50,500	50,550	0	0	0	198	0	0	703	1,451
50,550	50,600	0	0	0	187	0	0	693	1,440
50,600	50,650	0	0	0	177	0	0	682	1,430
50,650	50,700	0	0	0	166	0	0	672	1,419
50,700	50,750	0	0	0	156	0	0	661	1,409
50,750	50,800	0	0	0	145	0	0	651	1,398
50,800	50,850	0	0	0	135	0	0	640	1,388
50,850	50,900	0	0	0	124	0	0	630	1,377
50,900	50,950	0	0	0	114	0	0	619	1,367
50,950	51,000	0	0	0	103	0	0	609	1,356
51,000	51,050	0	0	0	93	0	0	598	1,346
51,050	51,100	0	0	0	82	0	0	588	1,335
51,100	51,150	0	0	0	71	0	0	577	1,325
51,150	51,200	0	0	0	61	0	0	567	1,314
51,200	51,250	0	0	0	50	0	0	556	1,303
51,250	51,300	0	0	0	40	0	0	545	1,293
51,300	51,350	0	0	0	29	0	0	535	1,282
51,350	51,400	0	0	0	19	0	0	524	1,272
51,400	51,450	0	0	0	8	0	0	514	1,261
51,450	51,500	0	0	0	* * If the amount you are looking up from the worksheet is at least $51,450 but less than $51,464, and you have three qualifying children who have valid SSNs, your credit is $2. If the amount you are looking up from the worksheet is $51,464 or more, and you have three qualifying children who have valid SSNs, you can't take the credit.	0	0	503	1,251
51,500	51,550	0	0	0	0	0	0	493	1,240
51,550	51,600	0	0	0	0	0	0	482	1,230
51,600	51,650	0	0	0	0	0	0	472	1,219
51,650	51,700	0	0	0	0	0	0	461	1,209
51,700	51,750	0	0	0	0	0	0	451	1,198
51,750	51,800	0	0	0	0	0	0	440	1,188
51,800	51,850	0	0	0	0	0	0	430	1,177
51,850	51,900	0	0	0	0	0	0	419	1,167
51,900	51,950	0	0	0	0	0	0	409	1,156
51,950	52,000	0	0	0	0	0	0	398	1,146
52,000	52,050	0	0	0	0	0	0	388	1,135
52,050	52,100	0	0	0	0	0	0	377	1,124
52,100	52,150	0	0	0	0	0	0	366	1,114
52,150	52,200	0	0	0	0	0	0	356	1,103
52,200	52,250	0	0	0	0	0	0	345	1,093
52,250	52,300	0	0	0	0	0	0	335	1,082
52,300	52,350	0	0	0	0	0	0	324	1,072
52,350	52,400	0	0	0	0	0	0	314	1,061
52,400	52,450	0	0	0	0	0	0	303	1,051
52,450	52,500	0	0	0	0	0	0	293	1,040
52,500	52,550	0	0	0	0	0	0	282	1,030
52,550	52,600	0	0	0	0	0	0	272	1,019
52,600	52,650	0	0	0	0	0	0	261	1,009
52,650	52,700	0	0	0	0	0	0	251	998
52,700	52,750	0	0	0	0	0	0	240	988
52,750	52,800	0	0	0	0	0	0	230	977
52,800	52,850	0	0	0	0	0	0	219	967
52,850	52,900	0	0	0	0	0	0	209	956
52,900	52,950	0	0	0	0	0	0	198	945
52,950	53,000	0	0	0	0	0	0	187	935
53,000	53,050	0	0	0	0	0	0	177	924
53,050	53,100	0	0	0	0	0	0	166	914
53,100	53,150	0	0	0	0	0	0	156	903
53,150	53,200	0	0	0	0	0	0	145	893
53,200	53,250	0	0	0	0	0	0	135	882
53,250	53,300	0	0	0	0	0	0	124	872
53,300	53,350	0	0	0	0	0	0	114	861
53,350	53,400	0	0	0	0	0	0	103	851
53,400	53,450	0	0	0	0	0	0	93	840
53,450	53,500	0	0	0	0	0	0	82	830
53,500	53,550	0	0	0	0	0	0	72	819
53,550	53,600	0	0	0	0	0	0	61	809
53,600	53,650	0	0	0	0	0	0	51	798
53,650	53,700	0	0	0	0	0	0	40	788
53,700	53,750	0	0	0	0	0	0	29	777
53,750	53,800	0	0	0	0	0	0	19	766
53,800	53,850	0	0	0	0	0	0	8	756
53,850	53,900	0	0	0	0	0	0	If the amount you are looking up from the worksheet is at least $53,850 but less than $53,865, and you have two qualifying children who have valid SSNs, your credit is $2. If the amount you are looking up from the worksheet is $53,865 or more, and you have two qualifying children who have valid SSNs, you can't take the credit.	745
53,900	53,950	0	0	0	0	0	0	0	735
53,950	54,000	0	0	0	0	0	0	0	724
54,000	54,050	0	0	0	0	0	0	0	714
54,050	54,100	0	0	0	0	0	0	0	703
54,100	54,150	0	0	0	0	0	0	0	693
54,150	54,200	0	0	0	0	0	0	0	682
54,200	54,250	0	0	0	0	0	0	0	672
54,250	54,300	0	0	0	0	0	0	0	661
54,300	54,350	0	0	0	0	0	0	0	651
54,350	54,400	0	0	0	0	0	0	0	640
54,400	54,450	0	0	0	0	0	0	0	630
54,450	54,500	0	0	0	0	0	0	0	619
54,500	54,550	0	0	0	0	0	0	0	609
54,550	54,600	0	0	0	0	0	0	0	598
54,600	54,650	0	0	0	0	0	0	0	587
54,650	54,700	0	0	0	0	0	0	0	577
54,700	54,750	0	0	0	0	0	0	0	566
54,750	54,800	0	0	0	0	0	0	0	556
54,800	54,850	0	0	0	0	0	0	0	545
54,850	54,900	0	0	0	0	0	0	0	535
54,900	54,950	0	0	0	0	0	0	0	524
54,950	55,000	0	0	0	0	0	0	0	514
55,000	55,050	0	0	0	0	0	0	0	503
55,050	55,100	0	0	0	0	0	0	0	493
55,100	55,150	0	0	0	0	0	0	0	482
55,150	55,200	0	0	0	0	0	0	0	472
55,200	55,250	0	0	0	0	0	0	0	461
55,250	55,300	0	0	0	0	0	0	0	451
55,300	55,350	0	0	0	0	0	0	0	440
55,350	55,400	0	0	0	0	0	0	0	430
55,400	55,450	0	0	0	0	0	0	0	419
55,450	55,500	0	0	0	0	0	0	0	408
55,500	55,550	0	0	0	0	0	0	0	398
55,550	55,600	0	0	0	0	0	0	0	387
55,600	55,650	0	0	0	0	0	0	0	377
55,650	55,700	0	0	0	0	0	0	0	366
55,700	55,750	0	0	0	0	0	0	0	356
55,750	55,800	0	0	0	0	0	0	0	345
55,800	55,850	0	0	0	0	0	0	0	335
55,850	55,900	0	0	0	0	0	0	0	324
55,900	55,950	0	0	0	0	0	0	0	314
55,950	56,000	0	0	0	0	0	0	0	303
56,000	56,050	0	0	0	0	0	0	0	293
56,050	56,100	0	0	0	0	0	0	0	282
56,100	56,150	0	0	0	0	0	0	0	272
56,150	56,200	0	0	0	0	0	0	0	261
56,200	56,250	0	0	0	0	0	0	0	250
56,250	56,300	0	0	0	0	0	0	0	240
56,300	56,350	0	0	0	0	0	0	0	229
56,350	56,400	0	0	0	0	0	0	0	219
56,400	56,450	0	0	0	0	0	0	0	208
56,450	56,500	0	0	0	0	0	0	0	198
56,500	56,550	0	0	0	0	0	0	0	187
56,550	56,600	0	0	0	0	0	0	0	177
56,600	56,650	0	0	0	0	0	0	0	166
56,650	56,700	0	0	0	0	0	0	0	156
56,700	56,750	0	0	0	0	0	0	0	145
56,750	56,800	0	0	0	0	0	0	0	135
56,800	56,850	0	0	0	0	0	0	0	124
56,850	56,900	0	0	0	0	0	0	0	114
56,900	56,950	0	0	0	0	0	0	0	103
56,950	57,000	0	0	0	0	0	0	0	93
57,000	57,050	0	0	0	0	0	0	0	82
57,050	57,100	0	0	0	0	0	0	0	71
57,100	57,150	0	0	0	0	0	0	0	61
57,150	57,200	0	0	0	0	0	0	0	50
57,200	57,250	0	0	0	0	0	0	0	40
57,250	57,300	0	0	0	0	0	0	0	29
57,300	57,350	0	0	0	0	0	0	0	19
57,350	57,400	0	0	0	0	0	0	0	8
57,400	57,414	0	0	0	0	0	0	0	* * If the amount you are looking up from the worksheet is at least $57,400 but less than $57,414, and you have three qualifying children who have valid SSNs, your credit is $2. If the amount you are looking up from the worksheet is $57,414 or more, and you have three qualifying children who have valid SSNs, you can't take the credit.

Line 28

Refundable Child Tax Credit or Additional Child Tax Credit

See Schedule 8812 (Form 1040) and its instructions for information on figuring and claiming any refundable child tax credit or additional child tax credit that you may qualify to claim. If you are claiming either the refundable child tax credit or the additional child tax, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR.

Form 8862, who must file.

You must file Form 8862 to claim the refundable child tax credit or additional child tax credit if your child tax credit, additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2021 return to claim the credit for 2021. Don't file Form 8862 if you filed Form 8862 for 2020 and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.

. This is an Image: caution.gif If you take the refundable child tax credit or the additional child tax credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the refundable child tax credit or additional child tax credit rules, you won't be allowed to take the child tax credit, the credit for other dependents, or the additional child tax credit for 2 years even if you're otherwise eligible to do so. If you take the refundable child tax credit or additional child tax credit even though you aren't eligible and it is later determined that you fraudulently took the credit, you won't be allowed to take the child tax credit, the credit for other dependents, or the additional child tax credit for 10 years. You may also have to pay penalties. .

. This is an Image: taxtip.gif Refunds for returns claiming the additional child tax credit can't be issued before mid-February 2022. This delay applies to the entire refund, not just the portion associated with the additional child tax credit. This delay does not apply if the return claims the refundable child tax credit unless the return also claims the earned income credit. .

Line 29

American Opportunity Credit

If you meet the requirements to claim an education credit (see the instructions for Schedule 3, line 3), enter on line 29 the amount, if any, from Form 8863, line 8. You may be able to increase an education credit and reduce your total tax or increase your tax refund if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income. See Pub. 970 and the Instructions for Form 8863 for more information.

Form 8862 required.

You must file Form 8862 if your American opportunity credit for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2021 return to claim the credit for 2021. Don't file Form 8862 if you filed Form 8862 for 2020 and the American opportunity credit was allowed for that year. See Form 8862 and its instructions for details.

. This is an Image: caution.gif If you take the American opportunity credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the American opportunity credit rules, you won't be allowed to take the credit for 2 years even if you're otherwise eligible to do so. If you take the American opportunity credit even though you aren't eligible and it is determined that you fraudulently took the credit, you won't be allowed to take the credit for 10 years. You may also have to pay penalties. .

Line 30

Recovery Rebate Credit

The 2021 recovery rebate credit was paid out to eligible individuals as an advance payment called an economic impact payment. The economic impact payment was based on your 2019 or 2020 tax year information. The 2021 recovery rebate credit is figured like the economic impact payment except that the credit eligibility and the credit amount are based on your 2021 tax year information. If you didn't receive the full amount of the 2021 recovery rebate credit as an economic impact payment, you may be able to claim the recovery rebate credit on your 2021 Form 1040 or 1040-SR.

Generally, you are eligible to claim the recovery rebate credit if in 2021 you (or your spouse if filing a joint return) were a U.S. citizen or U.S. resident alien, weren't a dependent of another taxpayer, and have a valid social security number. Use the Recovery Rebate Credit Worksheet to figure the credit, if any, you can claim. For more information on the recovery rebate credit, go to IRS.gov/EIP3QA.

Note.

If you are preparing a return for someone who died in 2021, if that person was otherwise eligible to receive the RRC, you can claim the RRC for that person on their return.

Economic impact payment—EIP 3.

The advance of the 2021 recovery rebate credit was the third round of economic impact payments (EIP 3). These payments were sent out beginning in March 2021.

Note.

EIP 3 was the only economic impact payment made between March and December 2021.

Notice 1444-C.

You should have received Notice 1444-C from the IRS that shows how much EIP 3 you were issued, including any plus-up payments made after the IRS processed your 2020 tax return. Have the notice(s) available when you complete the Recovery Rebate Credit Worksheet. If you haven't received Notice 1444-C, or you can't locate your notice(s), you can also go to IRS.gov/Account for the amount(s) to enter on line 13 of the worksheet.

You may be able to claim the recovery rebate credit only if your economic impact payment was less than your credit. This happens when:

You are eligible but were not issued an EIP 3, or
Your EIP 3 was less than $1,400 ($2,800 if married filing jointly) plus $1,400 for each dependent you had in 2021.

You don't qualify for the recovery rebate credit if:

You received $1,400 plus $1,400 for each dependent you had in 2021, or
You're filing a joint return for 2021 and together you and your spouse received $2,800 plus $1,400 for each dependent you had in 2021.

Married filing jointly.

If your EIP 3 was based on a joint return, you and your spouse are each treated as having received half the payment that was issued.
If only one of you has a valid social security number, and neither you nor your spouse was a member of the U.S. Armed Forces at any time during 2021, your credit amount will be limited.
If applicable, include your spouse's EIP 3 as shown on your spouse's Notice 1444-C on line 13.

Valid social security number.

A valid social security number is one that is issued on or before the due date of your 2021 return (including extensions).

. This is an Image: caution.gif If you reside in a U.S. territory, don't enter an amount on line 30 and do not complete the Recovery Rebate Credit Worksheet. In general, the tax authorities in American Samoa, Guam, Puerto Rico, the U.S. Virgin Islands, and the Northern Mariana Islands will provide the recovery rebate credit to eligible residents. Territory residents should direct questions about EIP 3 or the recovery rebate credit to the tax authorities in the territories where they reside. .

Recovery Rebate Credit Worksheet—Line 30

Tax Tables

See the instructions for line 30 to find out if you can take this credit and for definitions and other information needed to fill out this worksheet.
If you received Notice 1444-C, have it available.

Don't include on line 13 any amount you received but later returned to the IRS.
If you can't take the recovery rebate credit, you don't have to repay any amount of EIP 3 on Form 1040 or 1040-SR.

Can you be claimed as a dependent on another person's 2021 return? If filing a joint return, go to line 2.

No.

Go to line 2.

Yes.

You can't take the credit. Don't complete the rest of this worksheet and don't enter any amount on line 30.

Does your 2021 return include a social security number that was issued on or before the due date of your 2021 return (including extensions) for you and, if filing a joint return, your spouse?

Yes.

Go to line 6.

No.

If you are filing a joint return, go to line 3.
If you aren't filing a joint return, go to line 5.

Was at least one of you a member of the U.S. Armed Forces at any time during 2021, and does at least one of you have a social security number that was issued on or before the due date of your 2021 return (including extensions)?

Yes.

Your credit is not limited. Go to line 6.

No.

Go to line 4.

Does one of you have a social security number that was issued on or before the due date of your 2021 return (including extensions)?

Yes.

Your credit is limited. Go to line 6.

No.

Go to line 5.

Do you have any dependents listed in the Dependents section on page 1 of Form 1040 or 1040-SR for whom you entered a social security number that was issued on or before the due date of your 2021 return (including extensions) or an adoption taxpayer identification number?

Yes.

Enter zero on line 6 and go to line 7.

No.

You can't take the credit. Don't complete the rest of this worksheet and don't enter any amount on line 30.

Enter:

$1,400 if single, head of household, married filing separately, or qualifying widow(er),
$1,400 if married filing jointly and you answered "Yes" to question 4, or
$2,800 if married filing jointly and you answered "Yes" to question 2 or 3

_____

Multiply $1,400 by the number of dependents listed in the Dependents section on page 1 of Form 1040 or 1040-SR for whom you entered a social security number that was issued on or before the due date of your 2021 return (including extensions) or an adoption taxpayer identification number

_____

Add lines 6 and 7

_____

Is the amount on line 11 of Form 1040 or 1040-SR more than the amount shown below for your filing status?

Single or Married filing separately—$75,000
Married filing jointly or qualifying widow(er)—$150,000
Head of household—$112,500

Yes.

Enter the amount from line 11 of Form 1040 or 1040-SR and go to line 10

_____

No.

Enter the amount from line 8 on line 12 and skip lines 10 and 11.

10.

Is line 9 more than the amount shown below for your filing status?

Single or married filing separately—$80,000
Married filing jointly or qualifying widow(er)—$160,000
Head of household—$120,000

Yes.

You can't take the credit. Don't complete the rest of this worksheet and don't enter any amount on line 30.

No.

Subtract line 9 from the amount shown above for your filing status.

10.

_____

11.

Divide line 10 by the amount shown below for your filing status. Enter the result as a decimal (rounded to at least 2 places).

Single or married filing separately—$5,000
Married filing jointly or qualifying widow(er)—$10,000
Head of household—$7,500

11.

12.

Multiply line 8 by line 11

12.

_____

13.

Enter the amount, if any, of EIP 3 that was issued to you. If filing a joint return, include the amount, if any, of your spouse's EIP 3. You may refer to Notice 1444-C or your tax account information at IRS.gov/Account for the amount to enter here

13.

_____

14.

Recovery rebate credit. Subtract line 13 from line 12. If zero or less, enter -0-. If line 13 is more than line 12, you don't have to pay back the difference. Enter the result here and, if more than zero, on line 30 of Form 1040 or 1040-SR

14.

_____

Refund

Line 34

Amount Overpaid

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

Refund Offset

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

Injured Spouse

If you file a joint return and your spouse hasn't paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line 34 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refunded to you if certain conditions apply and you complete Form 8379. For details, use Tax Topic 203 or see Form 8379.

Lines 35a Through 35d

Amount Refunded to You

If you want to check the status of your refund, just use the IRS2Go app or go to IRS.gov/Refunds. See Refund Information, later. Information about your refund will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2021 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund.

Where's My Refund will provide a personalized refund date as soon as the IRS processes your tax return and approves your refund.

Effect of refund on benefits.

Any refund you receive can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. This includes any part of your refund due to the recovery rebate credit or any economic impact payments or any advance child tax credit payments you received in 2021. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

Fast Refunds! Join the eight in 10 taxpayers who choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs, later.

If you want us to directly deposit the amount shown on line 35a to your checking or savings account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:

Complete lines 35b through 35d (if you want your refund deposited to only one account), or
Check the box on line 35a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to buy paper series I savings bonds.

If you don't want your refund directly deposited to your account, don't check the box on line 35a. Draw a line through the boxes on lines 35b and 35d. We will send you a check instead.

Account must be in your name.

Don't request a deposit of your refund to an account that isn't in your name, such as your tax return preparer's account. Although you may owe your tax return preparer a fee for preparing your return, don't have any part of your refund deposited into the preparer's account to pay the fee.

The number of refunds that can be directly deposited to a single account or prepaid debit card is limited to three a year. After this limit is reached, paper checks will be sent instead. Learn more at IRS.gov/DepositLimit.

Why Use Direct Deposit?

You get your refund faster by direct deposit than you do by check.
Payment is more secure. There is no check that can get lost or stolen.
It is more convenient. You don't have to make a trip to the bank to deposit your check.
It saves tax dollars. It costs the government less to refund by direct deposit.
It's proven itself. Nearly 98% of social security and veterans' benefits are sent electronically using direct deposit.

. This is an Image: caution.gif If you file a joint return and check the box on line 35a and attach Form 8888 or fill in lines 35b through 35d, your spouse may get at least part of the refund. .

IRA.

You can have your refund (or part of it) directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian won't accept a deposit for 2021). If you don't, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2021 return during 2022 and don't notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2022. If you designate your deposit to be for 2021, you must verify that the deposit was actually made to the account by the due date of the return (not counting extensions). If the deposit isn't made by that date, the deposit isn't an IRA contribution for 2021. In that case, you must file an amended 2021 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

. This is an Image: caution.gif You and your spouse, if filing jointly, each may be able to contribute up to $6,000 ($7,000 if age 50 or older at the end of 2021) to a traditional IRA or Roth IRA for 2021. You may owe a penalty if your contributions exceed these limits, and the limits may be lower depending on your compensation and income. For more information on IRA contributions, see Pub. 590-A. .

For more information on IRAs, see Pub. 590-A and Pub. 590-B.

TreasuryDirect^®.

You can request a deposit of your refund (or part of it) to a TreasuryDirect^® online account to buy U.S. Treasury marketable securities and savings bonds. For more information, go to go.usa.gov/3KvcP.

Form 8888.

You can have your refund directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You don't need a TreasuryDirect^® account to do this. For more information, see the Form 8888 instructions.

Line 35a

You can't file Form 8888 to split your refund into more than one account or buy paper series I savings bonds if Form 8379 is filed with your return.

Line 35b

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check shown later, the routing number is 250250025. Charles and Mary Ellen Keys would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.

Ask your financial institution for the correct routing number to enter on line 35b if:

The routing number on a deposit slip is different from the routing number on your checks,
Your deposit is to a savings account that doesn't allow you to write checks, or
Your checks state they are payable through a financial institution different from the one at which you have your checking account.

Line 35c

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

Line 35d

The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check shown later, the account number is 20202086. Don't include the check number.

If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

Sample Check—Lines 35b Through 35d

This is an Image: 24811v16.gif

Sample Check-Lines 35b Through 35d

Sample Check—Lines 35b Through 35d

Sample Check—Lines 35b Through 35d

Summary: This is a picture of a check to show where the routing number, account number, and check number are located as referred to in the text. There is a note stating "DO NOT include the check number." Footnote: The routing and account numbers may be in different places on your check.

Please click here for the text description of the image.

Reasons Your Direct Deposit Request Will Be Rejected

If any of the following apply, your direct deposit request will be rejected and a check will be sent instead.

You are asking to have a joint refund deposited to an individual account, and your financial institution(s) won't allow this. The IRS isn't responsible if a financial institution rejects a direct deposit.
The name on your account doesn't match the name on the refund, and your financial institution(s) won't allow a refund to be deposited unless the name on the refund matches the name on the account.
Three direct deposits of tax refunds already have been made to the same account or prepaid debit card.
You haven't given a valid account number.
Any numbers or letters on lines 35b through 35d are crossed out or whited out.

. This is an Image: caution.gif The IRS isn't responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted. .

Line 36

Applied to Your 2022 Estimated Tax

Enter on line 36 the amount, if any, of the overpayment on line 34 you want applied to your 2022 estimated tax. We will apply this amount to your account unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.

. This is an Image: caution.gif This election to apply part or all of the amount overpaid to your 2022 estimated tax can't be changed later. .

Amount You Owe

. This is an Image: taxtip.gif To avoid interest and penalties, pay your taxes in full by the due date of your return (not including extensions)—April 18, 2022, for most taxpayers. You don't have to pay if line 37 is under $1. .

. This is an Image: taxtip.gif Include any estimated tax penalty from line 38 in the amount you enter on line 37. Don't include any estimated payments for 2022 in this payment. Instead, make the estimated payment separately. .

Bad check or payment.

The penalty for writing a bad check to the IRS is $25 or 2% of the check, whichever is more. However, if the amount of the check is less than $25, the penalty equals the amount of the check. This also applies to other forms of payment if the IRS doesn't receive the funds. Use Tax Topic 206.

Line 37

Amount You Owe

The IRS offers several payment options. You can pay online, by phone, mobile device, cash (maximum $1,000 per day and per transaction), check, or money order. Go to IRS.gov/Payments for payment options.

Pay Online

Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more information, go to IRS.gov/Payments. You can pay using any of the following methods.

Your Online Account. You can now make tax payments through your online account, including balance payments, estimated tax payments, or other types. You can also see your payment history and other tax records there. Go toIRS.gov/Account.
IRS Direct Pay. For online transfers directly from your checking or savings account at no cost to you, go to IRS.gov/Payments.
Pay by Card. To pay by debit or credit card, go to IRS.gov/Payments. A convenience fee is charged by these service providers.
Electronic Funds Withdrawal (EFW) is an integrated e-file /e-pay option offered when filing your federal taxes electronically using tax return preparation software, through a tax professional, or the IRS at IRS.gov/Payments.
Online Payment Agreement. If you can't pay in full by the due date of your tax return, you can apply for an online monthly installment agreement at IRS.gov/Payments. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. A user fee is charged.

Pay by Phone

Paying by phone is another safe and secure method of paying electronically. Use one of the following methods: (1) call one of the debit or credit card service providers, or (2) use the Electronic Federal Tax Payment System (EFTPS).

Debit or credit card.

Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.

ACI Payments, Inc.
888-UPAY-TAX^TM (888-872-9829)
fed.acipayonline.com

Link2Gov Corporation
888-PAY-1040^TM
(888-729-1040)
www.PAY1040.com

WorldPay US, Inc.
844-729-8298 (844-PAY-TAX-8^TM)
www.payUSAtax.com

EFTPS.

To use EFTPS, you must be enrolled either online or have an enrollment form mailed to you. To make a payment using EFTPS, call 800-555-4477 (English) or 800-244-4829 (Español). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-733-4829. For more information about EFTPS, go to IRS.gov/Payments or www.EFTPS.gov.

Pay by Mobile Device

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

Pay by Cash

Cash is an in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment, you must first be registered online at fed.acipayonline.com. Do not send cash payments through the mail.

Pay by Check or Money Order

Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick, and easy electronic payment options might be right for you. If you choose to mail a tax payment, make your check or money order payable to "United States Treasury" for the full amount due. Don't send cash. Don't attach the payment to your return. Write "2021 Form 1040" or "2021 Form 1040-SR" and your name, address, daytime phone number, and social security number (SSN) on your payment and attach Form 1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/Form1040V. If you are filing a joint return, enter the SSN shown first on your tax return.

To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Don't use dashes or lines (for example, don't enter "$ XXX–" or "$ XXX^xx/₁₀₀").

Mail your 2021 tax return, payment, and Form 1040-V to the address shown on the form that applies to you.

Notice to taxpayers presenting checks.

When you provide a check as payment, you authorize us either to use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day we receive your payment, and you will not receive your check back from your financial institution.

No checks of $100 million or more accepted.

The IRS can't accept a single check (including a cashier's check) for amounts of $100,000,000 ($100 million) or more. If you are sending $100 million or more by check, you'll need to spread the payment over 2 or more checks with each check made out for an amount less than $100 million. This limit doesn't apply to other methods of payment (such as electronic payments). Please consider a method of payment other than check if the amount of the payment is over $100 million.

What if You Can't Pay?

If you can't pay the full amount shown on line 37 when you file, you can ask for:

An installment agreement, or
An extension of time to pay.

Installment agreement.

Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by the due date of your return (not counting extensions)—April 18, 2022, for most people. You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov and click on Apply for an Online Payment Plan.

Extension of time to pay.

If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by the due date of your return (not counting extensions)—April 18, 2022, for most people. An extension generally won't be granted for more than 6 months. You will be charged interest on the tax not paid by April 15, 2022. You must pay the tax before the extension runs out. Penalties and interest will be imposed until taxes are paid in full. For the most up-to-date information on Form 1127, go to IRS.gov/Form1127.

Line 38

Estimated Tax Penalty

You may owe this penalty if:

Line 37 is at least $1,000 and it is more than 10% of the tax shown on your return, or
You didn't pay enough estimated tax by any of the due dates. This is true even if you are due a refund.

For most people, the "tax shown on your return" is the amount on your 2021 Form 1040 or 1040-SR, line 24, minus the total of any amounts shown on lines 27a, 28, 29, and 30; Schedule 3, lines 9, 12, 13b, and 13h; and Forms 8828, 4137, 5329 (Parts III through IX only), 8885, and 8919. Also subtract from line 24 any:

Tax on an excess parachute payment,
Excise tax on insider stock compensation of an expatriated corporation,
Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, and
Look-back interest due under section 167(g) or 460(b).

When figuring the amount on line 24, include household employment taxes only if line 25d is more than zero or you would owe the penalty even if you didn't include those taxes.

Exception.

You won't owe the penalty if your 2020 tax return was for a tax year of 12 full months and either of the following applies.

You had no tax shown on your 2020 return and you were a U.S. citizen or resident for all of 2020.
The total of lines 25d, 26, and Schedule 3, line 11, on your 2021 return is at least 100% of the tax shown on your 2020 return (110% of that amount if you aren't a farmer or fisherman, and your adjusted gross income (AGI) shown on your 2020 return was more than $150,000 (more than $75,000 if married filing separately for 2021)). Your estimated tax payments for 2021 must have been made on time and for the required amount.

For most people, the "tax shown on your 2020 return" is the amount on your 2020 Form 1040 or 1040-SR, line 24, minus the total of any amounts shown on lines 27, 28, 29, and 30; Schedule 3, lines 8, 11, and 12b; and Forms 8828, 4137, 5329 (Parts III through IX only), 8885, and 8919. Also subtract from line 24 any:

Tax on an excess parachute payment,
Excise tax on insider stock compensation of an expatriated corporation,
Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, and
Look-back interest due under section 167(g) or 460(b).

When figuring the amount on line 24, include household employment taxes only if line 25d is more than zero or you would have owed the estimated tax penalty for 2020 even if you didn't include those taxes.

If the Exception just described doesn't apply, see the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

Figuring the Penalty

If you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishermen).

Enter any penalty on line 38. Add the penalty to any tax due and enter the total on line 37.

However, if you have an overpayment on line 34, subtract the penalty from the amount you would otherwise enter on line 35a or line 36. Lines 35a, 36, and 38 must equal line 34.

If the penalty is more than the overpayment on line 34, enter -0- on lines 35a and 36. Then, subtract line 34 from line 38 and enter the result on line 37.

Don't file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

. This is an Image: taxtip.gif Because Form 2210 is complicated, you can leave line 38 blank and the IRS will figure the penalty and send you a bill. We won't charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS can't figure your penalty under this method. .

Third Party Designee

If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2021 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).

If you check the "Yes" box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:

Give the IRS any information that is missing from your return;
Call the IRS for information about the processing of your return or the status of your refund or payment(s);
Receive copies of notices or transcripts related to your return, upon request; and
Respond to certain IRS notices about math errors, offsets, and return preparation.

You aren't authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947.

This authorization will automatically end no later than the due date (not counting extensions) for filing your 2022 tax return. This is April 18, 2023, for most people.

Sign Your Return

Form 1040 or 1040-SR isn't considered a valid return unless you sign it in accordance with the requirements in these instructions. If you are filing a joint return, your spouse must also sign. If your spouse can't sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return as a surviving spouse, see Death of a Taxpayer, later.

Court-Appointed Conservator, Guardian, or Other Fiduciary

If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040 or 1040-SR, sign your name for the individual and file Form 56.

Child's Return

If your child can't sign his or her return, either parent can sign the child's name in the space provided. Then, enter "By (your signature), parent for minor child."

Requirements for a Paper Return

You must handwrite your signature on your return if you file it on paper. Digital, electronic, or typed-font signatures are not valid signatures for Forms 1040 or 1040-SR filed on paper.

Requirements for an Electronic Return

To file your return electronically, you must sign the return electronically using a personal identification number (PIN) and providing the information described below. If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. For 2021, if we issued you an identity protection personal identification number (IP PIN) (as described in more detail below), all six digits of your IP PIN must appear in the IP PIN spaces provided next to the space for your occupation for your electronic signature to be complete. Failure to include an issued IP PIN on the electronic return will result in an invalid signature and a rejected return. If you are filing a joint return and both taxpayers were issued an IP PIN, enter both IP PINs in the spaces provided.

Self-Select PIN.

The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.

Your electronic return is considered a validly signed return only when it includes your PIN, last name, date of birth, IP PIN, if applicable, and your adjusted gross income (AGI) from your originally filed 2020 federal income tax return, if applicable. If you're filing jointly, your electronic return must also include your spouse's PIN, last name, date of birth, IP PIN, if applicable, and AGI, if applicable in order to be considered validly signed. Don't use your AGI from an amended return (Form 1040-X) or a math error correction made by the IRS. AGI is the amount shown on your 2020 Form 1040 or 1040-SR, line 11. If you don't have your 2020 income tax return, call the IRS at 800-908-9946 to get a free transcript of your return or visit IRS.gov/Transcript. (If you filed electronically last year, you, and your spouse if filing jointly, 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 2020 return.)

. This is an Image: caution.gif You can't use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2021. .

Practitioner PIN.

The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Your electronic return is considered a validly signed return only when it includes your PIN, last name, date of birth, and IP PIN, if applicable. If you're filing jointly, your electronic return must also include your spouse's PIN, last name, date of birth, and IP PIN, if applicable in order to be considered validly signed. The practitioner can provide you with details.

Form 8453.

You must send in a paper Form 8453 if you have to attach certain forms or other documents that can't be electronically filed. See Form 8453.

Identity Protection PIN

. This is an Image: taxtip.gif All taxpayers are now eligible for an Identity Protection Personal Identification Number (IP PIN). For more information, see Pub. 5477. To apply for an IP PIN, go to IRS.gov/IPPIN and use the Get an IP PIN tool. .

For 2021, if you received an IP PIN from the IRS, enter it in the IP PIN spaces provided next to the space for your occupation. You must correctly enter all six numbers of your IP PIN. If you didn't receive an IP PIN, leave these spaces blank.

. This is an Image: caution.gif New IP PINs are generated every year. They will generally be sent out by mid-January 2022. Use this IP PIN on your 2021 return as well as any prior-year returns you file in 2022. .

If you are filing a joint return and both taxpayers receive an IP PIN, enter both IP PINs in the spaces provided.

If you need more information, go to IRS.gov/IPPIN. If you received an IP PIN but misplaced it, call 800-908-4490.

Phone Number and Email Address

You have the option of entering your phone number and email address in the spaces provided. There will be no effect on the processing of your return if you choose not to enter this information. Note that the IRS initiates most contacts through regular mail delivered by the United States Postal Service.

You can report a phone scam to the Treasury Inspector General for Tax Administration at IRS Impersonation Scam Reporting or the FTC using the FTC Complaint Assistant at FTC.gov. Add "IRS Telephone Scam" in the notes.

You can report an unsolicited email claiming to be from the IRS, or an IRS-related component like the Electronic Federal Tax Payment System, to the IRS at phishing@irs.gov.

For more information, go to IRS.gov/Phishing and IRS.gov/newsroom/how-to-know-its-really-the-irs-calling-or-knocking-on-your-door.

Paid Preparer Must Sign Your Return

Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but doesn't charge you shouldn't sign your return.

If your paid preparer is self-employed, then he or she should check the "self-employed" checkbox.

Assemble Your Return

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

1040 - Main Contents

Tax Table

2021 Tax Table		See the instructions for line 16 to see if you must use the Tax Table below to figure your tax.	Tax Table Example Please click here for the text description of the image.
	Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 15, is $25,300. First, they find the $25,300-25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,641. This is the tax amount they should enter in the entry space on Form 1040, line 16.

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

		$100,000 or over use the Tax Computation Worksheet

2021 Tax Computation Worksheet—Line 16

	See the instructions for line 16 to see if you must use the worksheet below to figure your tax.
Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the form or worksheet that you are completing.

Section A—Use if your filing status is Single. Complete the row below that applies to you.

Taxable income. If line 15 is—	(a) Enter the amount from line 15	(b) Multiplication amount	(c) Multiply (a) by (b)	(d) Subtraction amount	Tax. Subtract (d) from (c). Enter the result here and on the entry space on line 16.
At least $100,000 but not over $164,925	$	× 24% (0.24)	$	$ 5,979.00	$
Over $164,925 but not over $209,425	$	× 32% (0.32)	$	$ 19,173.00	$
Over $209,425 but not over $523,600	$	× 35% (0.35)	$	$ 25,455.75	$
Over $523,600	$	× 37% (0.37)	$	$ 35,927.75	$

Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies to you.

Taxable income. If line 15 is—	(a) Enter the amount from line 15	(b) Multiplication amount	(c) Multiply (a) by (b)	(d) Subtraction amount	Tax. Subtract (d) from (c). Enter the result here and on the entry space on line 16.
At least $100,000 but not over $172,750	$	× 22% (0.22)	$	$ 8,503.00	$
Over $172,750 but not over $329,850	$	× 24% (0.24)	$	$ 11,958.00	$
Over $329,850 but not over $418,850	$	× 32% (0.32)	$	$ 38,346.00	$
Over $418,850 but not over $628,300	$	× 35% (0.35)	$	$ 50,911.50	$
Over $628,300	$	× 37% (0.37)	$	$ 63,477.50	$

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.

Taxable income. If line 15 is—	(a) Enter the amount from line 15	(b) Multiplication amount	(c) Multiply (a) by (b)	(d) Subtraction amount	Tax. Subtract (d) from (c). Enter the result here and on the entry space on line 16.
At least $100,000 but not over $164,925	$	× 24% (0.24)	$	$ 5,979.00	$
Over $164,925 but not over $209,425	$	× 32% (0.32)	$	$ 19,173.00	$
Over $209,425 but not over $314,150	$	× 35% (0.35)	$	$ 25,455.75	$
Over $314,150	$	× 37% (0.37)	$	$ 31,738.75	$

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.

Taxable income. If line 15 is—	(a) Enter the amount from line 15	(b) Multiplication amount	(c) Multiply (a) by (b)	(d) Subtraction amount	Tax. Subtract (d) from (c). Enter the result here and on the entry space on line 16.
At least $100,000 but not over $164,900	$	× 24% (0.24)	$	$ 7,431.00	$
Over $164,900 but not over $209,400	$	× 32% (0.32)	$	$ 20,623.00	$
Over $209,400 but not over $523,600	$	× 35% (0.35)	$	$ 26,905.00	$
Over $523,600	$	× 37% (0.37)	$	$ 37,377.00	$

General Information

Introduction

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

Voter Registration

Do you need to check or update your voter registration? Visit Vote.gov to confirm with your state election office.

How To Avoid Common Mistakes

Mistakes can delay your refund or result in notices being sent to you. One of the best ways to file an accurate return is to file electronically. Tax software does the math for you and will help you avoid mistakes. You may be eligible to use free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file . Visit IRS.gov/FreeFile for details. Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e-file .

File your return on a standard size sheet of paper. Cutting the paper may cause problems in processing your return.
Make sure you entered the correct name and social security number (SSN) for each dependent you claim in the Dependents section. Check that each dependent's name and SSN agrees with his or her social security card. For each child under age 18 who is a qualifying child for the child tax credit or each dependent who qualifies you for the credit for other dependents, make sure you checked the appropriate box in column (4) of the Dependents section.
Check your math, especially for the child tax credit, earned income credit (EIC), taxable social security benefits, total income, itemized deductions or standard deduction, taxable income, total tax, federal income tax withheld, and refund or amount you owe.
Be sure you used the correct method to figure your tax. See the instructions for line 16.
Be sure to enter your SSN in the space provided on page 1 of Form 1040 or 1040-SR. If you are married filing a joint or separate return, also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your social security card.
Make sure your name and address are correct. Enter your (and your spouse's) name in the same order as shown on your last return.
If you live in an apartment, be sure to include your apartment number in your address.
If you are taking the standard deduction, see the instructions for line 12a to be sure you entered the correct amount.
If you received capital gain distributions but weren't required to file Schedule D, make sure you checked the box on line 7.
If you are taking the EIC, be sure you used the correct column of the EIC Table for your filing status and the number of qualifying children you have who have valid SSNs.
Remember to sign and date Form 1040 or 1040-SR and enter your occupation(s).
Attach your Form(s) W-2 and other required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your Return, earlier.
If you owe tax and are paying by check or money order, be sure to include all the required information on your payment. See the instructions for line 37 for details.
Make sure to check Where Do You File? before mailing your return. Over the next several years, the IRS will be reducing the number of paper tax return processing sites. Because of this, you may need to mail your return to a different address than you have in the past.
Don't file more than one original return for the same year, even if you haven't gotten your refund or haven't heard from the IRS since you filed. Filing more than one original return for the same year, or sending in more than one copy of the same return (unless we ask you to do so), could delay your refund.
Make sure that if you, your spouse with whom you are filing a joint return, or your dependent was enrolled in Marketplace coverage, and advance payments of the premium tax credit were made for the coverage, that you attach Form 8962. For tax years other than 2020, you may have to repay excess advance payments, even if someone else enrolled you, your spouse, or your dependent in the Marketplace coverage. Excess advance payments may also have to be repaid if you enrolled someone in Marketplace coverage, you don't claim that individual as a dependent, and no one else claims that individual as a dependent. See the instructions for Schedule 2, line 2, and the Instructions for Form 8962. You or whoever enrolled you should have received Form 1095-A from the Marketplace with information about who was covered and any advance payments of the premium tax credit.

Innocent Spouse Relief

Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits; (b) you are divorced, separated, or no longer living with your spouse; or (c) given all the facts and circumstances, it wouldn't be fair to hold you liable for the tax. You may also qualify for relief if you were a married resident of a community property state but didn't file a joint return and are now liable for an unpaid or understated tax. File Form 8857 to request relief. In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Don't file Form 8857 with your Form 1040 or 1040-SR. For more information, see Pub. 971 and Form 8857, or you can call the Innocent Spouse office toll free at 855-851-2009.

Income Tax Withholding and Estimated Tax Payments for 2022

. This is an Image: taxtip.gif You can use the Tax Withholding Estimator instead of Pub. 505 or the worksheets included with Form W-4 or W-4P to determine whether you need to have your withholding increased or decreased. .

In general, you don't have to make estimated tax payments if you expect that your 2022 Form 1040 or 1040-SR will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2022 is $1,000 or more, see Form 1040-ES and Pub. 505 for a worksheet you can use to see if you have to make estimated tax payments. For more details, see Pub. 505.

Secure Your Tax Records From Identity Theft

. This is an Image: taxtip.gif All taxpayers can now apply for an Identity Protection PIN (IP PIN). Use the Get An IP PIN tool on IRS.gov to request an IP PIN, file Form 15227 if your income is $72,000 or less, or make an appointment to visit a Taxpayer Assistance Center. .

Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), or other identifying information, without your permission to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:

Protect your SSN,
Ensure your employer is protecting your SSN, and
Be careful when choosing a tax return preparer.

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. For more information, see Pub. 5027.

If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/IdentityTheft to learn what steps you should take.

Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that haven't been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 877-777-4778. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS through relay services such as the Federal Relay Service, available at www.gsa.gov/fedrelay.

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 sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS doesn't initiate contact with taxpayers via emails. Also, the IRS doesn't request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll free at 800-366-4484. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-877-8339. You can forward suspicious emails to the Federal Trade Commission (FTC) at spam@uce.gov or report them at ftc.gov/complaint. You can contact them at www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338). If you have been the victim of identity theft, see www.IdentityTheft.gov and Pub. 5027. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 866-653-4261.

Visit IRS.gov and enter "identity theft" in the search box to learn more about identity theft and how to reduce your risk.

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 Fiscal Service." You can send it to: Bureau of the Fiscal Service, Attn: Dept G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. In the memo section of the check, make a note that it is a gift to reduce the debt held by the public. Don't add your gift to any tax you may owe. See the instructions for line 37 for details on how to pay any tax you owe. For information on how to make this type of gift online, go to www.treasurydirect.gov and click on "How to Make a Contribution to Reduce the Debt."

. This is an Image: taxtip.gif You may be able to deduct this gift on your 2022 tax return. .

How Long Should Records Be Kept?

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

Amended Return

File Form 1040-X to change a return you already filed. Generally, Form 1040-X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040-X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.

Use the Where's My Amended Return application on IRS.gov to track the status of your amended return. It can take up to 3 weeks from the date you mailed it to show up in our system.

Need a Copy of Your Tax Return Information?

Tax return transcripts are free and are generally used to validate income and tax filing status for mortgage applications, student and small business loan applications, and during tax return preparation. To get a free transcript:

Visit IRS.gov/Transcript,
Use Form 4506-T or 4506T-EZ, or
Call us at 800-908-9946.

If you need a copy of your actual tax return, use Form 4506. There is a fee for each return requested. See Form 4506 for the current fee. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived.

Death of a Taxpayer

If a taxpayer died before filing a return for 2021, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer didn't have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter "Deceased," the deceased taxpayer's name, and the date of death across the top of the return. If this information isn't provided, it may delay the processing of the return.

If your spouse died in 2021 and you didn't remarry in 2021, or if your spouse died in 2022 before filing a return for 2021, you can file a joint return. A joint return should show your spouse's 2021 income before death and your income for all of 2021. 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 shouldn't 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 include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.

For more details, use Tax Topic 356 or see Pub. 559.

Past Due Returns

If you or someone you know needs to file past due tax returns, use Tax Topic 153 or go to IRS.gov/Individuals for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040 and 1040-SR instructions. For example, if you are filing a 2018 return in 2022, use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.

How To Get Tax Help

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.

Preparing and filing your tax return.

Find free options to prepare and file your return on IRS.gov or in your local community if you qualify.

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $58,000 or less, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.

You can go to IRS.gov to see your options for preparing and filing your return, which include the following.

Free File. Go to IRS.gov/FreeFile. See if you qualify to use brand-name software to prepare and e-file your federal tax return for free.
VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 to find the nearest VITA location for free tax return preparation.
TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call 888-227-7669 to find the nearest TCE location for free tax return preparation.

Getting answers to your tax law questions.

On IRS.gov, get answers to your tax questions anytime, anywhere.

Go to IRS.gov/Help for a variety of tools that will help you get answers to some of the most common tax questions.
Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.
Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2021 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or download it to your mobile device as an eBook.
You may also be able to access tax law information in your electronic filing software.

Getting tax forms and publications.

Go to IRS.gov/Forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 and 1040-SR instructions) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/OrderForms to place an order and have forms mailed to you within 10 business days.

Access your online account (Individual taxpayers only).

Go to IRS.gov/Account to securely access information about your federal tax account.

View the amount you owe and a breakdown by tax year.
See payment plan details or apply for a new payment plan.
Make a payment, view 5 years of payment history and any pending or scheduled payments.
Access your tax records, including key data from your most recent tax return, your economic impact payment amounts, and transcripts.
View digital copies of select notices from the IRS.
Approve or reject authorization requests from tax professionals.
Update your address or manage your communication preferences.
Go to IRS.gov/SecureAccess to review the required identity authentication process.

Access information about your advance child tax credit payments.

Go to the child tax credit update portal at IRS.gov/CTCPortal to securely access information needed before completing Schedule 8812 (Form 1040).

Using direct deposit.

The fastest way to receive a tax refund is to combine direct deposit and IRS e-file . Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS issues more than 90% of refunds in less than 21 days.

Refund timing for returns claiming certain credits.

The IRS can't issue refunds before mid-February 2022 for returns that claimed the earned income credit (EIC) or the additional child tax credit (ACTC). This delay applies to the entire refund, not just the portion associated with these credits. This delay does not apply if the return claims the refundable child tax credit unless the return also claims the EIC.

Getting a transcript or copy of a return.

The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you prefer, you can:

Order your transcript by calling 800-908-9946.
Mail Form 4506-T or Form 4506T-EZ (both available on IRS.gov).

Resolving tax-related identity theft issues.

The IRS doesn't initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.
Go to IRS.gov/IDProtection for information and videos.
If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/ID to learn what steps you should take.
See Secure Your Tax Records From Identity Theft under General Information , earlier.

Checking on the status of your refund.

Go to IRS.gov/Refunds.
The IRS can't issue refunds before mid-February 2022 for returns that claimed the EIC or ACTC. This applies to the entire refund, not just the portion associated with these credits.
Download the official IRS2Go app to your mobile device to check your refund status.
Call the automated refund hotline at 800-829-1954. See Refund Information , later.

Making a tax payment.

The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments to make a payment using any of the following options.

IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.
Debit or credit card: Choose an approved payment processor to pay online, by phone, and by mobile device.
Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax return preparation software or through a tax professional.
Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.
Check or money order: Mail your payment to the address listed on the notice or instructions.
Cash: You may be able to pay your taxes with cash at a participating retail store.

What if I can't pay now?

Go to IRS.gov/Payments for more information about your options.

Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can't pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.
Use the Offer in Compromise Pre-Qualifier (IRS.gov/OIC) to see if you can settle your tax debt for less than the full amount you owe.

Checking the status of an amended return.

Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it to show up in our system and processing it can take up to 16 weeks.

Understanding an IRS notice or letter.

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

Contacting your local IRS office.

Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide help when a tax issue can't be handled online or by phone. All TACs now provide service by appointment so you'll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC, check hours, available services, and appointment options.

Watching IRS videos.

The IRS Video portal, IRSvideos.gov, contains video and audio presentations for individuals, small businesses, and tax professionals.

Getting tax information in other languages.

For taxpayers whose native language isn't English, file a Schedule LEP with your Form 1040 to request a change in your language preference for further communications from the IRS. We also have the following resources available. Taxpayers can find information on IRS.gov in the following languages.

Spanish (IRS.gov/Spanish).
Chinese (IRS.gov/Chinese).
Vietnamese (IRS.gov/Vietnamese).
Korean (IRS.gov/Korean).
Russian (IRS.gov/Russian).

The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.

The IRS also offers tax help in other languages at IRS.gov/mylanguage and by phone. If you need to speak with the IRS, interpreters are available to help. Hours are Monday through Friday, from 7:00 a.m. to 7:00 p.m. local time (Alaska & Hawaii follow Pacific Time). You may experience some wait time. The best time to call is before 10:00 a.m. local time with Monday being the heaviest traffic day.

Interest and Penalties

You don't have to figure the amount of any interest or penalties you may owe. We will send you a bill for any amount due.

If you choose to include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040 or 1040-SR, page 2. Don't include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 37. For more information on the estimated tax penalty, see Line 38 , earlier.

Interest

We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will also charge you interest on penalties imposed for failure to file, negligence, fraud, substantial or gross valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).

Penalties

Late filing.

If you don't file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you have a reasonable explanation for filing late, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $435 or the amount of any tax you owe, whichever is smaller.

Late payment of tax.

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

Frivolous return.

In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that doesn't contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, available at IRS.gov/irb/2010-17_IRB#NOT-2010-33.

Other.

Other penalties can be imposed for, among other things, negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 17 for details on some of these penalties.

Refund Information

. This is an Image: whereref.gif To check the status of your refund, go to IRS.gov/Refunds or use the free IRS2Go app, 24 hours a day, 7 days a week. Information about your refund will generally be available within 24 hours after the IRS receives your e-filed return or 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status. .

The IRS can't issue refunds before mid-February 2022 for returns that claim the earned income credit or the additional child tax credit. This delay applies to the entire refund, not just the portion associated with these credits. This delay does not apply if the return claims the refundable child tax credit unless the return also claims the earned income credit.

. This is an Image: compute.gif To use Where's My Refund , have a copy of your tax return handy. You will need to enter the following information from your return: .

Your social security number (or individual taxpayer identification number),
Your filing status, and
The exact whole dollar amount of your refund.

Where's My Refund will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.

. This is an Image: taxtip.gif Updates to refund status are made once a day—usually at night. .

. This is an Image: phone.gif If you don't have Internet access, you can call 800-829-1954, 24 hours a day, 7 days a week, for automated refund information. Our phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. .

Don't send in a copy of your return unless asked to do so.

To get a refund, you must generally file your return within 3 years from the date the return was due (including extensions).

Where's My Refund doesn't track refunds that are claimed on an amended tax return.

Refund information is also available in Spanish at IRS.gov/Spanish and 800-829-1954.

Instructions for Schedule 1 Additional Income and Adjustments to Income

General Instructions

Use Schedule 1 to report income or adjustments to income that can't be entered directly on Form 1040, 1040-SR, or 1040-NR.

Additional income is entered on Schedule 1, Part I. The amount on line 10 of Schedule 1 is entered on Form 1040, 1040-SR, or 1040-NR, line 8.

Adjustments to income are entered on Schedule 1, Part II. The amount on line 26 is entered on Form 1040 or 1040-SR, line 10; or 1040-NR, line 10a.

Additional Income

Line 1

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

. This is an Image: taxtip.gif None of your refund is taxable if, in the year you paid the tax, you either (a) didn't itemize deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes. .

If you received a refund, credit, or offset of state or local income taxes in 2021, you may be required to report this amount. If you didn't receive a Form 1099-G, check with the government agency that made the payments to you. Your 2021 Form 1099-G may have been made available to you only in an electronic format, and you will need to get instructions from the agency to retrieve this document. Report any taxable refund you received even if you didn't receive Form 1099-G.

If you chose to apply part or all of the refund to your 2021 estimated state or local income tax, the amount applied is treated as received in 2021. If the refund was for a tax you paid in 2020 and you deducted state and local income taxes on your 2020 Schedule A, use the State and Local Income Tax Refund Worksheet in these instructions to see if any of your refund is taxable.

Exception.

See Itemized Deduction Recoveries in Pub. 525 instead of using the State and Local Income Tax Refund Worksheet in these instructions if any of the following applies.

You received a refund in 2021 that is for a tax year other than 2020.
You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2021 of an amount deducted or credit claimed in an earlier year.
You had taxable income on your 2020 Form 1040 or 1040-SR, line 15, but no tax on your Form 1040 or 1040-SR, line 16, because of the 0% tax rate on net capital gain and qualified dividends in certain situations.
Your 2020 state and local income tax refund is more than your 2020 state and local income tax deduction minus the amount you could have deducted as your 2020 state and local general sales taxes.
You made your last payment of 2020 estimated state or local income tax in 2021.
You owed alternative minimum tax in 2020.
You couldn't use the full amount of credits you were entitled to in 2020 because the total credits were more than the amount shown on your 2020 Form 1040 or 1040-SR, line 16.
You could be claimed as a dependent by someone else in 2020.
You received a refund because of a jointly filed state or local income tax return, but you aren't filing a joint 2021 Form 1040 or 1040-SR with the same person.

Lines 2a and 2b

Alimony Received

Line 2a

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

If you are including alimony payments from more than one divorce or separation agreement in your income, enter the total of all alimony received on line 2a.

Line 2b

On line 2b, enter the month and year of your original divorce or separation agreement that relates to the alimony payment, if any, reported on line 2a.

If you have alimony payments from more than one divorce or separation agreement, on line 2b enter the month and year of the divorce or separation agreement for which you received the most income. Attach a statement listing the month and year of the other agreements.

Line 3

Business Income or (Loss)

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

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

Tax Tables

Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 525 to figure if any of your refund is taxable.

Enter the income tax refund from Form(s) 1099-G (or similar statement). But don't enter more than the amount of your state and local income taxes shown on your 2020 Schedule A, line 5d

_____

Is the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property taxes paid in 2020 (generally, this is the amount reported on your 2020 Schedule A, line 5d), more than the amount on your 2020 Schedule A, line 5e?

No.

Enter the amount from line 1 on line 3 and go to line 4.

_____

Yes.

Subtract the amount on your 2020 Schedule A, line 5e, from the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property taxes paid in 2020 (generally, this is the amount reported on your 2020 Schedule A, line 5d).

Is the amount on line 1 more than the amount on line 2?

No.

None of your refund is taxable.

_____

Yes.

Subtract line 2 from line 1.

Enter your total itemized deductions from your 2020 Schedule A, line 17.

_____

Note. If the filing status on your 2020 Form 1040 or 1040-SR was married filing separately and your spouse itemized deductions in 2020, skip lines 5 through 7, enter the amount from line 4 on line 8, and go to line 9.

Enter the amount shown below for the filing status claimed on your
2020 Form 1040 or 1040-SR.

Single or married filing separately—$12,400
Married filing jointly or qualifying widow(er)—$24,800
Head of household—$18,650

_____

Check any boxes that apply.*

You were born before January 2, 1956.

You are blind.

Spouse was born before January 2, 1956.

Spouse is blind.

No boxes checked. Enter -0-.

Multiply the number of boxes checked by $1,300 ($1,650 if your 2020 filing status was single or head of household).

_____

*If your filing status is married filing separately, you can check the boxes for your spouse only if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

Add lines 5 and 6

_____

Is the amount on line 7 less than the amount on line 4?

No.

None of your refund is taxable.

Yes.

Subtract line 7 from line 4

_____

Taxable part of your refund. Enter the smaller of line 3 or line 8 here and on Schedule 1, line 1

_____

Line 4

Other Gains or (Losses)

If you sold or exchanged assets used in a trade or business, see the Instructions for Form 4797.

Line 7

Unemployment Compensation

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2021. Report this amount on line 7.

. This is an Image: caution.gif If the amount reported in box 1 of your Form(s) 1099-G is incorrect, report on line 7 only the actual amount of unemployment compensation paid to you in 2021. .

If you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you report on line 7 by those contributions. If you are itemizing deductions, see the instructions on Form 1099-G.

. This is an Image: caution.gif Your state may issue separate Forms 1099-G for unemployment compensation received from the state and the additional $300 a week federal unemployment compensation related to coronavirus relief. Include all unemployment compensation received on line 7. .

If you received an overpayment of unemployment compensation in 2021 and you repaid any of it in 2021, subtract the amount you repaid from the total amount you received. Enter the result on line 7. Also enter "Repaid" and the amount you repaid on the dotted line next to line 7. If, in 2021, you repaid more than $3,000 of unemployment compensation that you included in gross income in an earlier year, see Repayments in Pub. 525 for details on how to report the payment.

. This is an Image: taxtip.gif If you received unemployment compensation in 2021, your state may issue an electronic Form 1099-G instead of it being mailed to you. Check your state's unemployment compensation website for more information. .

Lines 8a Through 8z

Other Income

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

. This is an Image: caution.gif Form 1099-K may also include nonemployee compensation. Don't report it on line 8. For more information about what is being reported on Form 1099-K, see the Instructions for Payee included on that form and visit IRS.gov/Gig. .

Line 8a

Net operating loss (NOL) deduction.

Enter on line 8a any NOL deduction from an earlier year. Enter the amount in the preprinted parentheses (as a negative number). The amount of your deduction will be subtracted from the other amounts of income listed on lines 8b through 8z. See Pub. 536 for details.

Line 8b

Gambling income.

Enter on line 8b any gambling winnings. Gambling winnings include lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule A, line 16.

. This is an Image: taxtip.gif Attach Form(s) W-2G to Form 1040 or 1040-SR if any federal income tax was withheld. .

Line 8c

Cancellation of debt.

Enter on line 8c any canceled debt. Canceled debt may be shown in box 2 of Form 1099-C. However, part or all of your income from cancellation of debt may be nontaxable. See Pub. 4681 or go to IRS.gov and enter "canceled debt" or "foreclosure" in the search box.

Line 8d

Foreign earned income exclusion and housing exclusion from Form 2555.

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

Line 8e

Taxable health savings account distribution.

Enter the taxable amount of distributions from a health savings account (HSA) or an Archer MSA. Distributions from these accounts may be taxable if (a) they are more than the unreimbursed qualified medical expenses of the account holder in 2021, and (b) they were not included in a qualified rollover. See Pub. 969.

. This is an Image: caution.gif You may have to pay an additional tax if you received a taxable distribution from an HSA or an Archer MSA. See the Instructions for Form 8889 for HSAs or the Instructions for Form 8853 for Archer MSAs. .

Line 8g

Jury duty pay.

Also see the instructions for line 24a.

Line 8h

Prizes and awards.

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

Line 8i

Activity not engaged in for profit income.

See Pub. 535.

Line 8j

Stock options.

Enter on line 8j any income from the exercise of stock options not otherwise reported on Form 1040 or 1040-SR, line 1.

Line 8k

Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property.

Also see the instructions for line 24b, later.

Line 8l

Olympic and Paralympic medals and USOC prize money.

The value of Olympic and Paralympic medals and the amount of United States Olympic Committee (USOC) prize money you receive on account of your participation in the Olympic or Paralympic Games may be nontaxable. These amounts should be reported to you in box 3 of Form 1099-MISC. To see if these amounts are nontaxable, first figure your adjusted gross income, including the amount of your medals and prize money.

If your adjusted gross income is not more than $1,000,000 ($500,000 if married filing separately), these amounts are nontaxable and you should include the amount in box 3 of Form 1099-MISC on line 8l, then subtract it by including it on line 24c.

Line 8m

Section 951(a) inclusion.

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

Line 8n

Section 951A(a) inclusion.

Section 951A generally requires that a U.S. shareholder of a controlled foreign corporation include in income its global intangible low-taxed income (GILTI). Enter on line 8n from your Forms 8992 the sum of any amounts reported on Part II, line 5. Remember to attach copies of your Forms 8992.

. This is an Image: caution.gif If you made a section 962 election and have an income inclusion under section 951 or 951A, do not report that income on line 8m or 8n, as applicable. Instead, report the tax with respect to the section 962 election on Form 1040 or 1040-SR, line 16, and attach a statement showing how you figured the tax that includes the gross amounts of section 951 and section 951A income. .

Line 8o

461(l) excess business loss adjustment.

Enter the amount of your excess business loss from Form 461, line 16.

Line 8p

Taxable distributions from an ABLE account.

Distributions from this type of account may be taxable if (a) they are more than the designated beneficiary's qualified disability expenses, and (b) they were not included in a qualified rollover. See Pub. 907 for more information.

. This is an Image: caution.gif You may have to pay an additional tax if you received a taxable distribution from an ABLE account. See the Instructions for Form 5329. .

Line 8z

Other income.

Use line 8z to report any taxable income not reported elsewhere on your return or other schedules. List the type and amount of income. If necessary, include a statement showing the required information. For more details, see Miscellaneous Income in Pub. 525.

. This is an Image: caution.gif Don't include any amounts related to the forgiveness of PPP Loans on this line. .

Examples of income to report on line 8z include the following.

Reimbursements or other amounts received for items deducted in an earlier year, such as medical expenses, real estate taxes, general sales taxes, or home mortgage interest. See Recoveries in Pub. 525 for details on how to figure the amount to report.
Amounts deemed to be income from a health savings account (HSA) because you didn't remain an eligible individual during the testing period. See Form 8889, Part III.
Reemployment trade adjustment assistance (RTAA) payments. These payments should be shown in box 5 of Form 1099-G.
Loss on certain corrective distributions of excess deferrals. See Retirement Plan Contributions in Pub. 525.
Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.
Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible personal property. See Fractional Interest in Tangible Personal Property in Pub. 526. Interest and an additional 10% tax apply to the amount of the recapture. See the instructions for Schedule 2, line 17g.
Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property within 3 years of the contribution. See Recapture if no exempt use in Pub. 526.
Taxable part of disaster relief payments. See Pub. 525 to figure the taxable part, if any. If any of your disaster relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable part.
Taxable distributions from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Distributions from these accounts may be taxable if (a) in the case of distributions from a QTP, they are more than the qualified higher education expenses of the designated beneficiary in 2021 or, in the case of distributions from an ESA, they are more than the qualified education expenses of the designated beneficiary in 2021; and (b) they were not included in a qualified rollover. Nontaxable distributions from these accounts don't have to be reported on Form 1040 or 1040-SR. This includes rollovers and qualified higher education expenses refunded to a student from a QTP that were recontributed to a QTP with the same designated beneficiary generally within 60 days after the date of refund. See Pub. 970.

. This is an Image: caution.gif You may have to pay an additional tax if you received a taxable distribution from a Coverdell ESA or a QTP. See the Instructions for Form 5329. .

Medicaid waiver payments to care provider.

Certain Medicaid waiver payments you received for caring for someone living in your home with you may be nontaxable. If these payments were reported to you in box 1 of Form(s) W-2, include the amount on Form 1040 or 1040-SR, line 1. Also include on line 1 any Medicaid waiver payments you received that you choose to include in earned income for purposes of claiming a credit or other tax benefit, even if you did not receive a Form W-2 reporting these payments. On line 8z, subtract the nontaxable amount of the payments from any income on line 8z and enter the result. If the result is less than zero, enter it in parentheses. Enter "Notice 2014-7" and the nontaxable amount on line 8z. For more information about these payments, see Pub. 525.

Nontaxable income.

Don't report any nontaxable income on line 8z. Examples of nontaxable income include the following.

Child support.
Payments you received to help you pay your mortgage loan under the HFA Hardest Hit Fund or the Homeowner Assistance Fund.
Any Pay-for-Performance Success Payments that reduce the principal balance of your home mortgage under the Home Affordable Modification Program.
Life insurance proceeds received because of someone's death (other than from certain employer-owned life insurance contracts).
Gifts and bequests. However, if you received a gift or bequest from a foreign person (including amounts from foreign corporations and foreign partnerships that you treated as gifts) totaling more than $16,815, you may have to report information about it on Form 3520, Part IV. See the Instructions for Form 3520.

Adjustments to Income

Line 11

Educator Expenses

If you were an eligible educator in 2021, you can deduct on line 11 up to $250 of qualified expenses you paid in 2021. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 11. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.

Qualified expenses include ordinary and necessary expenses paid:

For professional development courses you have taken related to the curriculum you teach or to the students you teach; or
In connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom.

An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense doesn't have to be required to be considered necessary.

. This is an Image: taxtip.gif Qualified expenses include amounts paid or incurred in 2021 for personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus. .

Qualified expenses don't include expenses for home schooling or for nonathletic supplies for courses in health or physical education.

You must reduce your qualified expenses by the following amounts.

Excludable U.S. series EE and I savings bond interest from Form 8815.
Nontaxable qualified tuition program earnings or distributions.
Any nontaxable distribution of Coverdell education savings account earnings.
Any reimbursements you received for these expenses that weren't reported to you in box 1 of your Form W-2.

For more details, use Tax Topic 458 or see Pub. 529.

Line 12

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

Include the following deductions on
line 12.

Certain business expenses of National Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reserve member.
Performing-arts-related expenses as a qualified performing artist.
Business expenses of fee-basis state or local government officials.

For more details, see Form 2106.

Line 13

Health Savings Account (HSA) Deduction

You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2021. See Form 8889.

Line 14

Moving Expenses

You can deduct moving expenses if you are a member of the Armed Forces on active duty and due to a military order you move because of a permanent change of station. Use Tax Topic 455 or see Form 3903.

Line 15

Deductible Part of Self-Employment Tax

If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction. The deductible part of your self-employment tax is on line 13 of Schedule SE.

Line 16

Self-Employed SEP, SIMPLE, and Qualified Plans

If you were self-employed or a partner, you may be able to take this deduction. See Pub. 560 or, if you were a minister, Pub. 517.

Line 17

Self-Employed Health Insurance Deduction

You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents. The insurance can also cover your child who was under age 27 at the end of 2021, even if the child wasn't your dependent. A child includes your son, daughter, stepchild, adopted child, or foster child (defined in Who Qualifies as Your Dependent in the Instructions for Form 1040).

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

Tax Tables

If, during 2021, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation pension payee, see the Instructions for Form 8885 to figure the amount to enter on line 1 of this worksheet.
Be sure you have read the Exceptions in the instructions for this line to see if you can use this worksheet instead of Pub. 535 to figure your deduction.

1.	Enter the total amount paid in 2021 for health insurance coverage established under your business
	(or the S corporation in which you were a more-than-2% shareholder) for 2021 for you, your spouse, and your dependents. Your insurance can also cover your child who was under age 27 at the end of 2021, even if the child wasn't your dependent. But don't include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer	1.	_____
2.	Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Schedule 1, lines 15 and 16. Don't include Conservation Reserve Program payments exempt from self-employment tax	2.	_____
3.	Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on Schedule 1, line 17. Don't include this amount in figuring any medical expense deduction on Schedule A	3.	_____
* If you used either optional method to figure your net earnings from self-employment, don't enter your net profit. Instead, enter the amount from Schedule SE, line 4b.
Earned income** includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation.

One of the following statements must be true.

You were self-employed and had a net profit for the year reported on Schedule C or F.
You were a partner with net earnings from self-employment.
You used one of the optional methods to figure your net earnings from self-employment on Schedule SE.
You received wages in 2021 from an S corporation in which you were a more-than-2% shareholder. Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2.

The insurance plan must be established under your business. Your personal services must have been a material income-producing factor in the business. If you are filing Schedule C or F, the policy can be either in your name or in the name of the business.

If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the premiums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premiums as guaranteed payments.

If you are a more-than-2% shareholder in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages. If the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2021 and you also report the premium payments or reimbursements as wages on Form 1040 or 1040-SR, line 1.

But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2021, amounts paid for health insurance coverage for that month can't be used to figure the deduction. Also, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2021, don't use amounts paid for coverage for that month to figure the deduction.

. This is an Image: caution.gif A qualified small employer health reimbursement arrangement (QSEHRA) is considered to be a subsidized health plan maintained by an employer. .

Example.

If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you can't use amounts paid for health insurance coverage for September through December to figure your deduction.

Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer can't be used to figure the deduction.

For more details, see Pub. 535.

If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the amount you can deduct.

Exceptions.

Use Pub. 535 instead of the Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if any of the following applies.

You had more than one source of income subject to self-employment tax.
You file Form 2555.
You are using amounts paid for qualified long-term care insurance to figure the deduction.

Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax credit were made or you are claiming the premium tax credit.

Line 18

Penalty on Early Withdrawal of Savings

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

Lines 19a, 19b, and 19c Alimony Paid

Line 19a

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

Line 19c

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

Line 20

IRA Deduction

. This is an Image: taxtip.gif If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2021, you must report them on Form 8606. .

. This is an Image: taxtip.gif You no longer need to be younger than age 70½ to take a deduction for your contributions to an IRA. .

If you made contributions to a traditional IRA for 2021, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on Schedule 1, line 2a. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590-A. A statement should be sent to you by May 31, 2022, that shows all contributions to your traditional IRA for 2021.

Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following 10-item list before you fill in the worksheet.

You can't deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for Schedule 3, line 4.
If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2021, don't use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590-A to figure the amount, if any, of your IRA deduction.
You can't deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts aren't included as income in box 1 of your Form W-2.
If you made contributions to your IRA in 2021 that you deducted for 2020, don't include them in the worksheet.
If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 1 of Form 1099-NEC, don't include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 14 of Form 1099-MISC. If it isn't, contact your employer or the payer for the amount of the income.
You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 20.
Don't include rollover contributions in figuring your deduction. Instead, see the instructions for Form 1040 or 1040-SR, lines 4a and 4b.
Don't include trustees' fees that were billed separately and paid by you for your IRA.
Don't include any repayments of qualified reservist distributions. You can't deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590-A.
If the total of your IRA deduction on line 20 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2021, see Pub. 590-A for special rules.

. This is an Image: taxtip.gif You must receive at least a minimum amount from your traditional IRA for each year starting with the year you reach age 72. If you don't receive that minimum distribution amount in the year you become age 72, you must receive that distribution by April 1 of the year following the year you become age 72. If you don't, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590-B. .

Were You Covered by a Retirement Plan?

If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you can't deduct them. In any case, the income earned on your IRA contributions isn't taxed until it is paid to you.

The "Retirement plan" box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you weren't vested in the plan. You are also covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.

If you were covered by a retirement plan and you file Form 2555 or 8815, or you exclude employer-provided adoption benefits, see Pub. 590-A to figure the amount, if any, of your IRA deduction.

Married persons filing separately.

If you weren't covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2021.

. This is an Image: taxtip.gif You may be able to take the retirement savings contributions credit. See the Schedule 3, line 4, instructions. .

IRA Deduction Worksheet—Schedule 1, Line 20

Tax Tables

Be sure you have read the 10-item list in the instructions for this line. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, line 24z).
If you are married filing separately and you lived apart from your spouse for all of 2021, enter "D" on the dotted line next to Schedule 1, line 20. If you don't, you may get a math error notice from the IRS.

Your IRA

Spouse's IRA

1a.

Were you covered by a retirement plan (see Were You Covered by a Retirement Plan )?

1a.

Yes

If married filing jointly, was your spouse covered by a retirement plan?

1b.

Yes

Next. If you checked "No" on line 1a (and "No" on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b, if applicable), and go to line 8.

$6,000, if under age 50 at the end of 2021.
$7,000, if age 50 or older at the end of 2021.

Otherwise, go to line 2.

Enter the amount shown below that applies to you.

Single, head of household, or married filing separately and you
lived apart from your spouse for all of 2021, enter $76,000.

Qualifying widow(er), enter $125,000.

2a.

_____

2b.

_____

Married filing jointly, enter $125,000 in both columns. But if you checked
"No" on either line 1a or 1b, enter $208,000 for the person who wasn't
covered by a plan.
Married filing separately and you lived with your spouse at any time in
2021, enter $10,000.

Enter the amount from Form 1040 or 1040-SR, line 9

_____

Enter the total of the amounts from Schedule 1, lines 11 through 19a, plus 23 and 25

_____

Subtract line 4 from line 3. If married filing jointly, enter the result in both columns

5a.

_____

5b.

_____

Is the amount on line 5 less than the amount on line 2?

No.

None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.

Yes.

Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you.

If single, head of household, or married filing separately,
and the result is $10,000 or more, enter the applicable
amount below on line 7 for that column and go to line 8.
i. $6,000, if under age 50 at the end of 2021.
ii. $7,000, if age 50 or older at the
end of 2021.
If the result is less than $10,000, go to line 7.

6a.

_____

6b.

_____

If married filing jointly or qualifying widow(er), and the
result is $20,000 or more ($10,000 or more in the column
for the IRA of a person who wasn't covered by a
retirement plan), enter the applicable amount below on
line 7 for that column and go to line 8.
i. $6,000, if under age 50 at the end of 2021.
ii. $7,000 if age 50 or older at the
end of 2021.
Otherwise, go to line 7.

IRA Deduction Worksheet—Continued

Your IRA

Spouse's IRA

Multiply lines 6a and 6b by the percentage below that applies to you. If the result isn't a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.

Single, head of household, or married filing separately, multiply by 60%
(0.60) (or by 70% (0.70) in the column for the IRA of a person who is age

50 or older at the end of 2021).

Married filing jointly or qualifying widow(er), multiply by 30% (0.30)
(or by 35% (0.35) in the column for the IRA of a person who is age 50 or
older at the end of 2021). But if you checked "No" on either line 1a
or 1b, then in the column for the IRA of the person who wasn't covered by a
retirement plan, multiply by 60% (0.60) (or by 70% (0.70) if age 50 or
older at the end of 2021).

7a.

_____

7b.

_____

Enter the total of your (and your spouse's if filing jointly):

Wages, salaries, tips, etc. Generally, this is the
amount reported in box 1 of Form W-2. Exceptions
are explained earlier in these instructions for line 20.

_____

Alimony and separate maintenance payments
reported on Schedule 1, line 2a.

Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q.

Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Schedule 1, lines 15 and 16. If zero or less, enter -0-. For more details, see Pub. 590-A

_____

10.

Add lines 8 and 9

10.

_____

If married filing jointly and line 10 is less than $12,000 ($13,000 if one spouse is age 50 or older at the end of 2021; $14,000 if both spouses are age 50 or older at the end of 2021), stop here and use the worksheet in Pub. 590-A to figure your IRA deduction.

11.

Enter traditional IRA contributions made, or that will be made by the due date of your 2021 return not counting extensions (April 18, 2022, for most people), for 2021 to your IRA on line 11a and to your spouse's IRA on line 11b

11a.

_____

11b.

_____

12.

On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Schedule 1, line 20. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)

12a.

_____

12b.

_____

Line 21

Student Loan Interest Deduction

You can take this deduction only if all of the following apply.

You paid interest in 2021 on a qualified student loan (defined later).
Your filing status is any status except married filing separately.
Your modified adjusted gross income (AGI) is less than: $85,000 if single, head of household, or qualifying widow(er); $170,000 if married filing jointly. Use lines 2 through 4 of the worksheet in these instructions to figure your modified AGI.
You, or your spouse if filing jointly, aren't claimed as a dependent on someone else's (such as your parent's) 2021 tax return.

Don't include any amount paid from a a distribution of earnings made from a qualified tuition program (QTP) after 2018 to the extent the earnings are treated as tax free because they were used to pay student loan interest.

Use the worksheet in these instructions to figure your student loan interest deduction.

Exception.

Use Pub. 970 instead of the worksheet in these instructions to figure your student loan interest deduction if you file Form 2555 or 4563, or you exclude income from sources within Puerto Rico.

Qualified student loan.

A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals who were eligible students.

Yourself or your spouse.
Any person who was your dependent when the loan was taken out.
Any person you could have claimed as a dependent for the year the loan was taken out except that:
1. The person filed a joint return;
2. The person had gross income that was equal to or more than the exemption amount for that year or $4,300 for 2021; or
3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.

However, a loan isn't a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For details, see Pub. 970.

Qualified higher education expenses.

Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. For details, see Pub. 970.

Student Loan Interest Deduction Worksheet—Schedule 1, Line 21

Tax Tables

Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, line 24z).

Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 970 to figure your deduction.

1.		Enter the total interest you paid in 2021 on qualified student loans (see the instructions for line 21). Don't enter more than $2,500				1.	_____
2.		Enter the amount from Form 1040 or 1040-SR, line 9		2.	_____
3.		Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25		3.	_____
4.		Subtract line 3 from line 2		4.	_____
5.		Enter the amount shown below for your filing status.
	Single, head of household, or qualifying widow(er)—$70,000 Married filing jointly—$140,000			5.	_____
6.		Is the amount on line 4 more than the amount on line 5?
		No.	Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
		Yes.	Subtract line 5 from line 4	6.	_____
7.		Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000				7.	.
8.		Multiply line 1 by line 7				8.	_____
9.		Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Schedule 1, line 21. Don't include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.)				9.	_____

Line 22

Line 22 has been reserved for future use.

Line 23

Archer MSA Deduction

See Form 8853.

Lines 24a through 24z

Line 24a

Jury duty pay.

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

Line 24b

Enter the deductible expenses related to income reported on line 8k from the rental of personal property engaged in for profit.

Line 24c

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

Line 24d

Enter reforestation amortization and expenses (see Pub. 535).

Line 24e

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

Line 24f

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

Line 24g

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

Line 24h

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

Line 24i

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

Line 24j

Enter the housing deduction from Form 2555.

Line 24k

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

Line 24z

Use line 24z to report any adjustments not reported elsewhere. List the type and amount of the adjustment.

Instructions for Schedule 2 Additional Taxes

General Instructions

Use Schedule 2 if you have additional taxes that can't be entered directly on Form 1040, 1040-SR, or 1040-NR.

Include the amount on Schedule 2, line 3, in the total on Form 1040, 1040-SR, or 1040-NR, line 17.

Enter the amount on Schedule 2, line 21, on Form 1040 or 1040-SR, line 23; or 1040-NR, line 23b.

Specific Instructions

Line 1

Alternative Minimum Tax (AMT)

Alternative minimum tax (AMT) exemption amount increased.

The AMT exemption amount is increased to $73,600 ($114,600 if married filing jointly or qualifying widow(er); $57,300 if married filing separately). The income levels at which the AMT exemption begins to phase out has increased to $523,600 ($1,047,200 if married filing jointly or qualifying widow(er)).

If you aren't sure whether you owe the AMT, complete the Worksheet To See if You Should Fill in Form 6251.

Exception.

Fill in Form 6251 instead of using the worksheet if you claimed or received any of the following items.

Accelerated depreciation.
Tax-exempt interest from private activity bonds.
Intangible drilling, circulation, research, experimental, or mining costs.
Amortization of pollution-control facilities or depletion.
Income or (loss) from tax-shelter farm activities, passive activities, partnerships, S corporations, or activities for which you aren't at risk.
Income from long-term contracts not figured using the percentage-of-completion method.
Investment interest expense reported on Form 4952.
Net operating loss deduction.
Alternative minimum tax adjustments from an estate, trust, electing large partnership, or cooperative.
Section 1202 exclusion.
Stock by exercising an incentive stock option and you didn't dispose of the stock in the same year.
Any general business credit claimed on Form 3800 if either line 6 (in Part I) or line 25 of Form 3800 is more than zero.
Qualified electric vehicle credit.
Alternative fuel vehicle refueling property tax.
Credit for prior year minimum tax.
Foreign tax credit.
Net qualified disaster loss and you are reporting your standard deduction on Schedule A, line 16. See the instructions for Form 4684 for more information.

For help with the alternative minimum tax, go to IRS.gov/AMT.

Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 1

Tax Tables

Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of using this worksheet.

1.	Are you filing Schedule A ?
	No.	Skip lines 1 and 2; subtract Form 1040 or 1040-SR, line 13, or Form 1040-NR, line 13a, from Form 1040, 1040-SR, or 1040-NR, line 11, and enter the result on line 3 and go to line 4.
	Yes.	Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 15	1.	_____
2.	Enter the amount from Schedule A, line 7		2.	_____
3.	Add lines 1 and 2		3.	_____
4.	Enter any tax refund from Schedule 1, lines 1 and 8z		4.	_____
5.	Subtract line 4 from line 3		5.	_____
6.	Enter the amount shown below for your filing status.
	Single or head of household—$73,600 Married filing jointly or qualifying widow(er)—$114,600 Married filing separately—$57,300		6.	_____
7.	Is the amount on line 5 more than the amount on line 6?
	No.	Don't complete the rest of this worksheet. You don't owe alternative minimum tax and don't need to fill out Form 6251. Leave Schedule 2, line 1, blank.
	Yes.	Subtract line 6 from line 5	7.	_____
8.	Enter the amount shown below for your filing status.
	Single or head of household—$523,600 Married filing jointly or qualifying widow(er)—$1,047,200 Married filing separately—$523,600		8.	_____
9.	Is the amount on line 5 more than the amount on line 8?
	No.	Enter -0-. Skip line 10. Enter on line 11 the amount from line 7, and go to line 12.
	Yes.	Subtract line 8 from line 5	9.	_____
10.	Multiply line 9 by 25% (0.25) and enter the smaller of the result or line 6		10.	_____
11.	Add lines 7 and 10		11.	_____
12.	Is the amount on line 11 more than $199,900 ($99,950 if married filing separately)?
	Yes.	Fill in Form 6251 to see if you owe the alternative minimum tax.
	No.	Multiply line 11 by 26% (0.26)	12.	_____
13.	Add Form 1040, 1040-SR, or 1040-NR, line 16 (minus any tax from Form 4972), and Schedule 2, line 2. (If you used Schedule J to figure your tax on the entry space on Form 1040, 1040-SR, or 1040-NR, line 16, refigure that tax without using Schedule J before including it in this calculation)		13.	_____
Next. Is the amount on line 12 more than the amount on line 13?
	Yes.	Fill in Form 6251 to see if you owe the alternative minimum tax.
	No.	You don't owe alternative minimum tax and don't need to fill out Form 6251. Leave Schedule 2, line 1, blank.

Line 2

Excess Advance Premium Tax Credit Repayment

. This is an Image: caution.gif If you have excess advance premium tax credit (APTC) repayments, go to IRS.gov/Form8962 for more information. .

The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit paid on their behalf directly to the insurance company. If you, your spouse with whom you are filing a joint return, or your dependent was enrolled in coverage purchased from the Marketplace and advance payments of the premium tax credit were made for the coverage, complete Form 8962 to reconcile (compare) the advance payments with your premium tax credit. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments. If the advance credit payments were more than the premium tax credit you can claim, the amount you must repay will be shown on Form 8962, line 29. Enter that amount, if any, on line 2.

You may have to repay excess advance payments of the premium tax credit even if someone else enrolled you, your spouse, or your dependent in Marketplace coverage. In that case, another individual may have received the Form 1095-A for the coverage. You may also have to repay excess advance payments of the premium tax credit if you enrolled an individual in coverage through the Marketplace, you don't claim the individual as a dependent on your return, and no one else claims that individual as a dependent. For more information, see the Instructions for Form 8962.

Line 5

Unreported Social Security and Medicare Tax From Form 4137

Enter the total of any taxes from Form 4137.

If you received tips of $20 or more in any month and you didn't report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.

Don't include the value of any noncash tips, such as tickets or passes. You don't pay social security and Medicare taxes or RRTA tax on these noncash tips.

To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.

. This is an Image: caution.gif You may be charged a penalty equal to 50% of the social security and Medicare or RRTA tax due on tips you received but didn't report to your employer. .

Line 6

Unreported Social Security and Medicare Tax From Form 8919

Enter the total of any taxes from Form 8919.

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

Line 8

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

If any of the following apply, see Form 5329 and its instructions to find out if you owe this tax and if you must file Form 5329. Also see Form 5329 and its instructions for definitions of the terms used here.

You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution wasn't rolled over.
Excess contributions were made to your IRA, Coverdell education savings account (ESA), Archer MSA, health savings account (HSA), or ABLE account.
You received a taxable distribution from a Coverdell ESA, qualified tuition program, or ABLE account.
You didn't take the minimum required distribution from your IRA or other qualified retirement plan by April 1 of the year following the year you reached age 72.

Exception.

If only item (1) applies and distribution code 1 is correctly shown in box 7 of all your Forms 1099-R, you don't have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 8. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, 1040-SR, or 1040-NR, line 4b or 5b, or on Form 4972. Also enter "No" in the margin to the left of line 8 to indicate that you don't have to file Form 5329. But you must file Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception, such as the exceptions for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution.

Line 9

Household Employment Taxes

Enter the household employment taxes you owe for having a household employee. If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes.

You paid any one household employee (defined below) cash wages of $2,300 or more in 2021. Cash wages include wages paid by check, money order, etc. But don't count amounts paid to an employee who was under age 18 at any time in 2021 and was a student.
You withheld federal income tax during 2021 at the request of any household employee.
You paid total cash wages of $1,000 or more in any calendar quarter of 2020 or 2021 to household employees.

Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, housekeepers, yard workers, and similar domestic workers.

Line 10

First-Time Homebuyer Credit Repayment

Enter the first-time homebuyer credit you have to repay if you bought the home in 2008.

If you bought the home in 2008 and owned and used it as your main home for all of 2021, you can enter your 2021 repayment on this line without attaching Form 5405.

See the Form 5405 instructions for details and for exceptions to the repayment rule.

Line 11

Additional Medicare Tax

See Form 8959 and its instructions if the total of your 2021 wages and any self-employment income was more than:

$125,000 if married filing separately;
$250,000 if married filing jointly; or
$200,000 if single, head of household, or qualifying widow(er).

Also see Form 8959 if you had railroad retirement (RRTA) compensation that was more than the amount just listed that applies to you.

If you are married filing jointly and either you or your spouse had wages or RRTA compensation of more than $200,000, your employer may have withheld Additional Medicare Tax even if you don't owe the tax. In that case, you may be able to get a refund of the tax withheld. See the Instructions for Form 8959 to find out how to report the withheld tax on Form 8959.

Line 12

Net Investment Income Tax

See Form 8960 and its instructions if the amount on Form 1040, 1040-SR, or 1040-NR, line 11, is more than:

$125,000 if married filing separately,
$250,000 if married filing jointly or qualifying widow(er), or
$200,000 if single or head of household.

If you file Form 2555, see Form 8960 and its instructions if the amount on Form 1040, 1040-SR, or 1040-NR, line 11, is more than:

$16,300 if married filing separately,
$141,300 if married filing jointly or qualifying widow(er), or
$91,300 if single or head of household.

Line 13

Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance.

This tax should be shown in box 12 of Form W-2 with codes A and B or M and N.

Line 14

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

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

Line 15

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

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

Line 16

Recapture of Low-Income Housing Credit

See Form 8611 for more information.

Lines 17a Through 17z

Other Additional Taxes

Line 17a.

Recapture of the following credits.

Investment credit (see Form 4255). Identify as "ICR."
Indian employment credit (see Form 8845). Identify as "IECR."
New markets credit (see Form 8874). Identify as "NMCR."
Credit for employer-provided childcare facilities (see Form 8882). Identify as "ECCFR."
Alternative motor vehicle credit (see Form 8910). Identify as "AMVCR."
Alternative fuel vehicle refueling property credit (see Form 8911). Identify as "ARPCR."
Qualified plug-in electric drive motor vehicle credit (see Form 8936). Identify as "8936R."

Line 17b.

If you sold your home in 2021 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, you may owe a recapture tax on the mortgage subsidy. See Form 8828.

Line 17c.

Enter any additional tax on health savings account (HSA) distributions you received. See Form 8889, Part II.

Line 17d.

Enter any additional tax for failure to remain an eligible individual during the testing period. See Form 8889, Part III.

Line 17e.

Enter any additional tax on Archer MSA distributions. See Form 8853.

Line 17f.

Enter any additional tax on Medicare Advantage MSA distributions. See Form 8853.

Line 17g.

Enter any additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526 for more information.

Line 17h.

Enter any additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A. This income should be shown in box 12 of Form W-2 with code Z, or in box 14 of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details.

Line 17i.

Enter any additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount wasn't determinable until 2021. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 457A(c)(2). See section 457A for details.

Line 17j.

Enter any Section 72(m)(5) excess benefits tax. See Pub. 560 for more information.

Line 17k.

If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 13. Enter this amount on line 17k.

Line 17l.

Enter any tax on accumulation distribution of trusts. See Form 4970 for more information.

Line 17m.

Enter any excise tax on insider stock compensation from an expatriated corporation. See section 4985.

Line 17n.

Enter any look-back interest under section 167(g) or 460(b). See Form 8697 or 8866 for more information.

Line 17o.

Enter any tax on noneffectively connected income for any part of the year you were a nonresident alien. See the Instructions for Form 1040-NR for more information.

Line 17p.

Enter any interest amount from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund.

Line 17q.

Enter any interest amount from Form 8621, line 24.

Line 17z

Use line 17z to report any taxes not reported elsewhere on your return or other schedules. List the type and amount of tax.

Other taxes to be listed include the following.

Form 8978 adjustment.

Complete the Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z) if you are filing Form 8978 and completed the worksheet in the Schedule 3, line 6l, instructions and the amount on line 3 of that worksheet is negative.

Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z) *Complete this worksheet if you completed line 3 on the Negative Form 8978 Adjustment Worksheet in the Schedule 3, line 6l, instructions.*
1.	Enter the sum of any chapter 1 taxes* (other than your negative Form 8978 adjustment) reported in Part II of Schedule 2		1.	_____
2.	Enter as a positive number the negative amount from line 3 of the Negative Form 8978 Adjustment Worksheet in the Schedule 3, line 6l, instructions		2.	_____
3.	Is the amount on line 1 more than the amount on line 2?
	Yes.	List the type (Form 8978 ADJ) and the amount from line 2 as a negative number (in parentheses) on line 17z.
	No.	List the type (Form 8978 ADJ) and the amount from line 1 as a negative number (in parentheses) on line 17z.
Combine this amount with any other amounts reported on line 17z to complete the line 17z entry space.
* Chapter 1 taxes include taxes from sections 1 through 1400Z-2 of the Code, as well as certain amounts the Code treats as chapter 1 taxes. Generally, this does not include amounts reported on Schedule 2, lines 4, 7, 9, 11–13, 17k–17m, or 17z (other than chapter 1 taxes).

Instructions for Schedule 3 Additional Credits and Payments

General Instructions

Use Schedule 3 if you have nonrefundable credits, other than the nonrefundable child tax credit or the credit for other dependents, or other payments and refundable credits.

Include the amount on Schedule 3, line 8, in the amount entered on Form 1040, 1040-SR, or 1040-NR, line 20.

Enter the amount on Schedule 3, line 15, on Form 1040, 1040-SR, or 1040-NR, line 31.

Specific Instructions

Line 1

Foreign Tax Credit

. This is an Image: taxtip.gif If you are a shareholder in a controlled foreign corporation and made a section 962 election, see the instructions for Forms 1040 and 1040-SR, line 16, for the foreign tax credit you figured on Form 1118. .

If you paid income tax to a foreign country or U.S. possession, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so.

Exception.

You don't have to complete Form 1116 to take this credit if all of the following apply.

All of your foreign source gross income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement).
The total of your foreign taxes wasn't more than $300 (not more than $600 if married filing jointly).
You held the stock or bonds on which the dividends or interest were paid for at least 16 days and weren't obligated to pay these amounts to someone else.
You aren't filing Form 4563 or excluding income from sources within Puerto Rico.
All of your foreign taxes were:
1. Legally owed and not eligible for a refund or reduced tax rate under a tax treaty, and
2. Paid to countries that are recognized by the United States and don't support terrorism.

For more details on these requirements, see the Instructions for Form 1116.

Do you meet all five requirements just listed?

□ Yes.

Enter on line 1 the smaller of (a) your total foreign taxes, or (b) the total of the amounts on Form 1040 or 1040-SR, line 16, and Schedule 2, line 2.

□ No.

See Form 1116 to find out if you can take the credit and, if you can, if you have to file Form 1116.

Line 2

Credit for Child and Dependent Care Expenses

You may be able to take this credit if you paid someone to care for:

Your qualifying child under age 13 whom you claim as your dependent,
Your disabled spouse or any other disabled person who couldn't care for himself or herself, or
Your child whom you couldn't claim as a dependent because of the rules for Children of divorced or separated parents under Who Qualifies as Your Dependent , earlier.

For details, use Tax Topic 602 or see Form 2441.

Line 3

Education Credits

If you (or your dependent) paid qualified expenses in 2021 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you can't take an education credit if any of the following applies.

You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2021 tax return.
Your filing status is married filing separately.
The amount on Form 1040 or 1040-SR, line 11, is $90,000 or more ($180,000 or more if married filing jointly).
You, or your spouse, were a nonresident alien for any part of 2021 unless your filing status is married filing jointly.

You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income.

For more information, see Pub. 970; the instructions for Form 1040 or 1040-SR, line 29; and IRS.gov/EdCredit.

Line 4

Retirement Savings Contributions Credit (Saver's Credit)

You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than rollover contributions, to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); (d) contributions to a 501(c)(18)(D) plan; or (e) contributions to an ABLE account by the designated beneficiary, as defined in section 529A.

However, you can't take the credit if either of the following applies.

The amount on Form 1040, 1040-SR, or 1040-NR, line 11, is more than $33,000 ($49,500 if head of household; $66,000 if married filing jointly).
The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 2004, (b) is claimed as a dependent on someone else's 2021 tax return, or (c) was a student (defined next).

You were a student if during any part of 5 calendar months of 2021, you:

Were enrolled as a full-time student at a school; or
Took a full-time, on-farm training course given by a school or a state, county, or local government agency.

A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

For more details, use Tax Topic 610 or see Form 8880.

Line 5

Residential Energy Credits

Residential energy efficient property credit.

You may be able to take this credit by completing and attaching Form 5695 if you paid for any of the following during 2021.

Qualified solar electric property for use in your home located in the United States.
Qualified solar water heating property for use in your home located in the United States.
Qualified small wind energy property for use in connection with your home located in the United States.
Qualified geothermal heat pump property installed on or in connection with your home located in the United States.
Qualified biomass fuel property for use in connection with your home located in the United States.
Qualified fuel cell property installed on or in connection with your main home located in the United States.

Nonbusiness energy property credit.

You may be able to take this credit by completing and attaching Form 5695 for any of the following improvements to your main home located in the United States in 2021 if they are new and meet certain requirements for energy efficiency.

Any insulation material or system primarily designed to reduce heat gain or loss in your home.
Exterior windows (including skylights).
Exterior doors.
A metal roof or asphalt roof with pigmented coatings or cooling granules primarily designed to reduce the heat gain in your home.

You may also be able to take this credit for the cost of the following items if the items meet certain performance and quality standards.

Certain electric heat pump water heaters; electric heat pumps; central air conditioners; and natural gas, propane, or oil water heaters.
A qualified furnace or hot water boiler that uses natural gas, propane, or oil.
An advanced main air circulating fan used in a natural gas, propane, or oil furnace.

Condos and co-ops.

If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of these credits.

More details.

For details, see Form 5695.

Lines 6a Through 6z

Other Nonrefundable Credits

Line 6a.

The general business credit consists of a number of credits that usually apply only to individuals who are partners, shareholders in an S corporation, self-employed, or who have rental property. See Form 3800 or Pub. 334.

Line 6b.

Enter any credit for prior year minimum tax. See Form 8801.

Line 6c.

You may be able to take the adoption credit if you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2021. See the Instructions for Form 8839.

Line 6d.

Enter any credit for the elderly or the disabled. See Schedule R.

Line 6e.

Enter any alternative motor vehicle credit. See Form 8910.

Line 6f.

Enter any qualified plug-in electric drive motor vehicle credit. See Form 8936.

Line 6g.

Enter any mortgage interest credit if a state or local government gave you a mortgage credit certificate. See Form 8396.

Line 6h.

You can't claim the District of Columbia first-time homebuyer credit for a home you bought after 2011. You can claim it only if you have a credit carryforward from 2020. See Form 8859.

Line 6i.

Enter any qualified electric vehicle credit. You can't claim this credit for a vehicle placed in service after 2006. You can claim this credit only if you have an electric vehicle passive activity credit carried forward from a prior year. See Form 8834.

Line 6j.

Enter any alternative fuel vehicle refueling property credit. See Form 8911.

Line 6k.

Enter any credit to holders of tax credit bonds. See Form 8912.

Line 6l.

Enter the amount from Form 8978, line 14 (relating to partner's audit liability under section 6226). If the amount on Form 8978, line 14, is negative, complete the following worksheet to figure the amount to enter on line 6l. If the amount on Form 8978, line 14, is positive, see the instructions for Form 1040 or 1040-SR, line 16.

Line 6z.

Other nonrefundable credits. Use line 6z to report any nonrefundable credits not reported elsewhere on your return or other schedules. List the type and amount of income.

Line 9

Net Premium Tax Credit

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

Line 10

Amount Paid With Request for Extension To File

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

Line 11

Excess Social Security and Tier 1 RRTA Tax Withheld

If you, or your spouse if filing a joint return, had more than one employer for 2021 and total wages of more than $142,800, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $8,853.60. But if any one employer withheld more than $8,853.60, you can't claim the excess on your return. The employer should adjust the tax for you. If the employer doesn't adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse.

You can't claim a refund for excess tier 2 RRTA tax on Form 1040, 1040-SR, or 1040-NR. Instead, use Form 843.

. This is an Image: caution.gif If (1) you worked for two or more employers in 2021, (2) you receive a 2021 Form W-2c showing a correction to box 4 (or to box 14 for employees who pay RRTA tax) to account for employee social security or tier 1 RRTA tax that was deferred in 2021 and withheld in 2022, and (3) the corrected amount in box 4 of the 2021 Form W-2c makes the total amount of employee social security tax or tier 1 RRTA tax withheld by all of your employers more than $8,853.60, or increases an already existing excess amount of employee social security tax or tier 1 RRTA tax withheld, you should report the credit or increased credit for that amount on line 11 in order to claim your refund. .

. This is an Image: caution.gif If you receive Form W-2c after you have filed your return, then you should file an amended return (Form 1040-X) to claim a credit or increased credit for the excess social security (or tier 1 RRTA tax) withheld. .

Line 12

Credit for Federal Tax on Fuels

Enter any credit for federal excise taxes paid on fuels that are ultimately used for a nontaxable purpose (for example, an off-highway business use). Attach Form 4136.

Lines 13a Through 13z Other Payments or Refundable Credits

Line 13b

Qualified sick and family leave credits from Schedule(s) H and Form(s) 7202 for leave taken before April 1, 2021.

If you paid household employment taxes, enter the refundable portion of the credit for qualified sick and family leave wages you are eligible for due to reasons related to coronavirus and related to leave taken before April 1, 2021. The amount of this credit is shown on Schedule H, line 8e. See Schedule H (Form 1040) and its instructions for more information on these credits.

Enter the amount of any credit for paid sick or family leave for certain self-employed individuals as a result of coronavirus. The amount of credit for sick leave taken before April 1, 2021, is shown on Form 7202, line 24, and the amount of credit for family leave taken before April 1, 2021, is shown on Form 7202, line 35. See Form 7202 and its instructions for more information on these credits.

Line 13d

If you are claiming a credit for repayment of amounts you included in your income in an earlier year because it appeared you had a right to the income, enter the amount on line 13d. See Pub. 525 for details about this credit.

Line 13f

If you elected to pay your net 965 tax liability in installments, report the deferred amount on line 13f. Enter the amount of net 965 tax liability remaining to be paid in future years.

Line 13g

Credit for child and dependent care expenses.

You may be able to take this credit if you paid someone to care for:

Your qualifying child under age 13 whom you claim as a dependent,
Your disabled spouse or any other disabled person who couldn't care for himself or herself, or
Your child whom you couldn't claim as a dependent because of the rules for Children of divorced or separated parents under Who Qualifies as Your Dependent , earlier.

For 2021, your credit for child and dependent care expenses is refundable if you, or your spouse, if married filing jointly, had a principal place of abode in the United States for more than half of 2021. For more information, see Form 2441 and its instructions.

Line 13h

Qualified sick and family leave credits from Schedule(s) H and Form(s) 7202 for leave taken after March 31, 2021.

If you paid household employment taxes, enter the refundable portion of the credit for qualified sick and family leave wages you are eligible for due to reasons related to coronavirus and related to leave taken after March 31, 2021. The amount of the credit is shown on Schedule H, line 8f. See Schedule H (Form 1040) and its instructions for more information on these credits.

Enter the amount of any credit for paid sick or family leave for certain self-employed individuals as a result of coronavirus. The amount of the credit for sick leave taken after March 31, 2021, is shown on Form 7202, line 58, and the amount of credit for family leave taken after March 31, 2021, is shown on Form 7202, line 69. See Form 7202 and its instructions for more information on these credits.

Line 13z

Other payments or refundable credits.

Use line 13z to report any other payments or refundable credits not reported elsewhere on your return or other schedules, including a credit under section 960(c) with respect to an excess limitation account. List the type and amount of payment or refundable credit.

List of Tax Topics

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

IRS Help Available

101

IRS services—Volunteer tax assistance, outreach programs, and identity theft

102

Tax assistance for individuals with disabilities

103

Tax help for small businesses and the self-employed

104

Taxpayer Advocate Service—Your voice at the IRS

105

Armed Forces tax information

107

Tax relief in disaster situations

IRS Procedures

151

Your appeal rights

152

Refund information

153

What to do if you haven't filed your tax return

154

Form W-2 and Form 1099-R (What to do if incorrect or not received)

155

Obtaining forms and publications

156

Copy or transcript of your tax return—How to get one

157

Change your address—How to notify the IRS

158

Paying your taxes and ensuring proper credit of payments

159

How to get a wage and income transcript or copy of Form W-2

160

Statute expiration date—RSED | ASED | CSED

161

Returning an erroneous refund—Paper check or direct deposit

Collection

201

The collection process

202

Tax payment options

203

Reduced refund

204

Offers in compromise

205

Innocent spouse relief (Including separation of liability and equitable relief)

206

Dishonored payments

Alternative Filing Methods

253

Substitute tax forms

254

How to choose a tax return preparer

255

Signing your return electronically

General Information

301

When, how, and where to file

303

Checklist of common errors when preparing your tax return

304

Extensions of time to file your tax return

305

Recordkeeping

306

Penalty for underpayment of estimated tax

307

Backup withholding

308

Amended returns

309

Roth IRA contributions

310

Coverdell education savings accounts

311

Power of attorney information

312

Disclosure authorizations

313

Qualified tuition programs (QTPs)

Which Forms to File

356

Decedents

Types of Income

401

Wages and salaries

403

Interest received

404

Dividends

407

Business income

409

Capital gains and losses

410

Pensions and annuities

411

Pensions—The general rule and the simplified method

412

Lump-sum distributions

413

Rollovers from retirement plans

414

Rental income and expenses

415

Renting residential and vacation property

416

Farming and fishing income

417

Earnings for clergy

418

Unemployment compensation

419

Gambling income and losses

420

Bartering income

421

Scholarships, fellowship grants, and other grants

423

Social security and equivalent railroad retirement benefits

424

401(k) plans

425

Passive activities—Losses and credits

427

Stock options

429

Traders in securities (Information for Form 1040 or 1040-SR filers)

430

Receipt of stock in a demutualization

431

Canceled debt—Is it taxable or not?

432

Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)

Adjustments to Income

451

Individual retirement arrangements (IRAs)

452

Alimony and Separate Maintenance

453

Bad debt deduction

455

Moving expenses for members of the Armed Forces

456

Student loan interest deduction

458

Educator expense deduction

Itemized Deductions

501

Should I itemize?

502

Medical and dental expenses

503

Deductible taxes

504

Home mortgage points

505

Interest expense

506

Charitable contributions

509

Business use of home

510

Business use of car

511

Business travel expenses

513

Work-related education expenses

515

Casualty, disaster, and theft losses

Tax Computation

551

Standard deduction

552

Tax and credits figured by the IRS

553

Tax on a child's investment and other unearned income (Kiddie tax)

554

Self-employment tax

556

Alternative minimum tax

557

Additional tax on early distributions from traditional and Roth IRAs

558

Additional tax on early distributions from retirement plans other than IRAs

559

Net Investment Income Tax

560

Additional Medicare Tax

Tax Credits

601

Earned income credit

602

Child and dependent care credit

607

Adoption credit and adoption assistance programs

608

Excess social security and RRTA tax withheld

610

Retirement savings contributions credit

611

Repayment of the first-time homebuyer credit

612

The premium tax credit

IRS Notices

651

Notices—What to do

652

Notice of underreported income—CP2000

653

IRS notices and bills, penalties, and interest charges

654

Understanding your CP75 or CP75A Notice Request for Supporting Documentation

Basis of Assets, Depreciation, and Sale of Assets

701

Sale of your home

703

Basis of assets

704

Depreciation

705

Installment sales

Employer Tax Information

751

Social security and Medicare withholding rates

752

Filing Forms W-2 and W-3

753

Form W-4—Employee's Withholding Certificate

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

759

Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and deposit requirements

760

Form 943—Reporting and deposit requirements for agricultural employers

761

Tips—Withholding and reporting

762

Independent contractor vs. employee

763

The Affordable Care Act

Electronic Media Filers—1099 Series and Related Information Returns

801

Who must file information returns electronically

802

Applying to file information returns electronically

803

Waivers and extensions

804

FIRE system test files and combined federal and state filing (CF/SF) program

Tax Information for U.S. Resident Aliens and Citizens Living Abroad

851

Resident and nonresident aliens

856

Foreign tax credit

857

Individual taxpayer identification number (ITIN)

858

Alien tax clearance

Tax Information for Residents of Puerto Rico

901

Is a person with income from Puerto Rico required to file a U.S. federal income tax return?

902

Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax

903

U.S. employment tax in Puerto Rico

- Notices

Disclosure, Privacy Act, and Paperwork Reduction Act Notice

The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.

This notice applies to all records and other material (in paper or electronic format) you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.

Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number or email address.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.

If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged.

Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.

We Welcome Comments on Forms

We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.

If you have suggestions for making these forms simpler, we would be happy to hear from you. You can send us comments through IRS.gov/FormsComments. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don't send your return to this address. Instead, see the addresses at the end of these instructions.

Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.

Estimates of Taxpayer Burden

The following table shows burden estimates based on current statutory requirements as of October 2021 for taxpayers filing a 2021 Form 1040 or 1040-SR tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax return preparation software costs. While these estimates don't include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.

Reported time and cost burdens are national averages and don't necessarily reflect a "typical" case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time burden for all taxpayers filing a Form 1040 or 1040-SR is 13 hours, with an average cost of $240 per return. This average includes all associated forms and schedules, across all tax return preparation methods and taxpayer activities.

Within this estimate, there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of about 9 hours and $160, while business taxpayers are expected to have an average burden of about 22 hours and $470. Similarly, tax return preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location.

If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms .

Estimated Average Taxpayer Burden for Individuals by Activity

			Average Burden
			Average Time (Hours)					Average Cost (Dollars)**
Type of Taxpayer		Percentage of Returns	Total Time*	Record- keeping	Tax Planning	Form Completion and Submission	All Other	Average Cost (Dollars)**
All taxpayers		100%	13	6	2	4	1	$240
Type of taxpayer
	Nonbusiness***	72%	9	3	1	3	1	160
	Business***	28%	22	12	4	5	2	470

*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***You are considered a "business" filer if you file one or more of the following with Form 1040 or 1040-SR: Schedule C, E, or F or Form 2106. You are considered a "nonbusiness" filer if you don't file any of those schedules or forms with Form 1040 or 1040-SR.

Major Categories of Federal Income and Outlays for Fiscal Year 2020

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Federal Budget

Income and Outlays

Income and Outlays

Summary: Pictured are two pie charts. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2020.

The items and corresponding percentages are listed:

Under Income:

Personal income taxes: 25%

Social security, Medicare, and unemployment and other retirement taxes: 20%

Excise, customs, estate, gift, and miscellaneous taxes: 4%

Corporate income taxes: 3%

Borrowing to cover deficit 482%

Under Outlays:

Social security, Medicare and other retirement (see Footnote 1): 30%. Footnote 1: These programs provide income support for the retired and disabled and medical care for the elderly.

Social programs (see Footnote 4): 28%. Footnote 4: About 16% of total outlays were for Medicaid, Supplemental Nutrition Assistance Program (formerly food stamps), temporary assistance for needy families, supplemental security income, and related programs; and 13% for health research and public health programs, unemployment compensation, assisted housing, and social services.

National defense, veterans, and foreign affairs (see Footnote 2): 15%. Footnote 2: About 15% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 4% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.

Physical, human, and community development (see Footnote 3): 17%. Footnote 3: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs.

Law enforcement and general government: 4%

Net interest on the debt: 5%

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On or before the first Monday in February of each year, the President is required by law to submit to the Congress a budget proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts, spending, and the surplus or deficit for the federal government. The plan includes recommendations for new legislation as well as recommendations to change, eliminate, and add programs. After receipt of the President's proposal, the Congress reviews the proposal and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted.

In fiscal year 2020 (which began on October 1, 2019, and ended on September 30, 2020), federal income was $3.421 trillion and outlays were $6.550 trillion, leaving a deficit of $3.129 trillion.

Footnotes for Certain Federal Outlays

Note. The percentages shown here exclude undistributed offsetting receipts, which were $106 billion in fiscal year 2020. In the budget, these receipts are offset against spending in figuring the outlay totals shown above. These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.

Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.
National defense, veterans, and foreign affairs: About 15% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 3% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.
Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs.
Social programs: About 16% of total outlays were for Medicaid, Supplemental Nutrition Assistance Program (formerly food stamps), temporary assistance for needy families, supplemental security income, and related programs; and 13% for health research and public health programs, unemployment compensation, assisted housing, and social services.

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2018 Tax Rate Schedules

2021 Tax Rate Schedules

2021 Tax Rate Schedules

Summary: The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Do not use them to figure you tax. Instead, see the instructions for line 16.

Schedule X—Use if your filing status is Single.

If your taxable income is: Over--	But not over--	The tax is:
$0	$9,950	10% of the amount over $0
9,950	40,525	$995.00 plus 12% of the amount over 9,9509,875
40,525	86,375	4,664.00 plus 22% of the amount over 40,525
86,375	164,925	14,751.00 plus 24% of the amount over 86,375
164,925	209,425	33,603.00 plus 32% of the amount over 164,925
209,425	523,600	47843.00 plus 35% of the amount over 209,425
523,600	no limit	157,804.25 plus 37% of the amount over 523,600

Schedule Y-1—Use if your filing status is Married filing jointly or Qualifying widow(er).

If your taxable income is: Over--	But not over--	The tax is:
$0	19,900	10% of the amount over $0
19,900	81,050	$1,990.00 plus 12% of the amount over 19,900
81,050	172,750	9,328.00 plus 22% of the amount over 81,050
172,750	329,850	29,502.00 plus 24% of the amount over 172,750
329,850	418,850	67,206.00 plus 32% of the amount over 329,850
418,850	628,300	95,686.00 plus 35% of the amount over 418,850
628,300	no limit	168,993.50 plus 37% of the amount over 628,300

Schedule Y-2—Use if your filing status is Married filing separately.

If your taxable income is: Over--	But not over--	The tax is:
$0	9,950	10% of the amount over $0
9,950	40,525	$995.00 plus 12% of the amount over 9,950
40,525	86,375	4,664.00 plus 22% of the amount over 40,525
86,375	164,925	14,751.00 plus 24% of the amount over 86,375
164,925	209,425	33,603.00 plus 32% of the amount over 164,925
209,425	314,150	47,843.00 plus 35% of the amount over 209,425
314,150	no limit	84,496.75 plus 37% of the amount over 314,150

Schedule Z—Use if your filing status is Head of household.

If your taxable income is: Over--	But not over--	The tax is:
$0	14,200	10% of the amount over $0
14,200	54,200	$1,420.00 plus 12% of the amount over 14,200
54,200	86,350	6,220.00 plus 22% of the amount over 54,200
86,350	164,900	13,293.00 plus 24% of the amount over 86,350
164,900	209,400	32,145.00 plus 32% of the amount over 164,900
209,400	523,600	46,385.00 plus 35% of the amount over 29,400
523,600	no limit	156,335.00 plus 37% of the amount over 523,600

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1040 - Additional Material

Index

A

ABLE account, Taxable distributions from an ABLE account., Additional Tax on IRAs, Other Qualified Retirement Plans, etc.

Additional Medicare Tax, Additional Medicare Tax

Address change, Address Change

Addresses of IRS centers, 1040 - Additional Material

Adjusted gross income, Total Income and Adjusted Gross Income

Adoption credit, Line 6c.

Adoption expenses

Employer-provided benefits for, Wages, Salaries, Tips, etc.

Adoption taxpayer identification number, Adoption taxpayer identification numbers (ATINs).

Aliens, Nonresident aliens and dual-status aliens.

Alimony paid, Lines 19a, 19b, and 19c Alimony Paid

Alimony received, Alimony Received

Alternative minimum tax, Alternative Minimum Tax (AMT)

Amended return, Amended Return

Amount you owe, Amount You Owe, Figuring the Penalty

Annuities, Pensions and Annuities, Lump-Sum Distributions

Archer MSAs, Taxable health savings account distribution., Line 8, Line 17e.

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

Attachments to the return, Assemble Your Return

Awards, Prizes and awards.

B

Bankruptcy cases, chapter 11, Chapter 11 Bankruptcy Cases
Bequests, Nontaxable income.
Blindness, Blindness, Standard Deduction Worksheet for Dependents—Line 12a
Business income or loss, Business Income or (Loss)

C

Canceled debt, Cancellation of debt.
Capital gain distributions, Line 7
Capital gain or loss, Capital Gain or (Loss)
Child and dependent care expenses, credit for, Credit for Child and Dependent Care Expenses
Child custody, Custodial and noncustodial parents.
Child support, Nontaxable income.
Child tax credits, Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents , Refundable Child Tax Credit or Additional Child Tax Credit
Community property states, Community Property States
Contributions to reduce debt held by the public, How Do You Make a Gift To Reduce Debt Held By the Public?
Corrective distributions, Wages, Salaries, Tips, etc.

D

Daycare center expenses, Credit for Child and Dependent Care Expenses

Death of a taxpayer, Death of a Taxpayer

Death of spouse, Death of a Taxpayer

Dependent care benefits, Wages, Salaries, Tips, etc.

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

Standard deduction, Standard Deduction Worksheet for Dependents—Line 12a

Direct deposit of refund, Amount Refunded to You, Line 36

Disability expenses, Taxable distributions from an ABLE account.

Disclosure, Privacy Act, and Paperwork Reduction Act Notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice

Dividends

Nondividend distributions, Ordinary Dividends
Ordinary dividends, Ordinary Dividends
Qualified dividends, Qualified Dividends, Qualified Dividends and Capital Gain Tax Worksheet—Line 16

Divorced parents, Children of divorced or separated parents.

Dual-status aliens, Nonresident aliens and dual-status aliens., Nonresident aliens and dual-status aliens.

E

Earned income credit (EIC), What Is the EIC?

Combat pay, nontaxable, Definitions and Special Rules

Education

Credits, American Opportunity Credit, Education Credits
Expenses, American Opportunity Credit, Student Loan Interest Deduction, Education Credits
Recapture of education credits, Tax
Savings accounts, Other income., Line 8

Educator expenses, Educator Expenses

Elderly persons

Credit for, Line 6d.
Standard deduction, Standard Deduction Worksheet for Dependents—Line 12a

Electric vehicles, Line 6f.

Electronic filing (e-file), , , , Amount Refunded to You, Amount You Owe, Requirements for an Electronic Return, Assemble Your Return

Estimated tax, 2021 Estimated Tax Payments, Estimated Tax Penalty, Income Tax Withholding and Estimated Tax Payments for 2022

Excess deferrals, Wages, Salaries, Tips, etc.

Excess social security and tier 1 RRTA tax withheld, Excess Social Security and Tier 1 RRTA Tax Withheld

Extension of time to file, What if You Can't File on Time?, Amount Paid With Request for Extension To File

F

Filing requirements, , Private Delivery Services
Filing status, which box to check, Filing Status, Qualifying Widow(er)
Foreign accounts and trusts, Foreign accounts and trusts.
Foreign tax credit, Foreign Tax Credit
Foreign-source income, Foreign-Source Income
Form W-2, Missing or Incorrect Form W-2?
Free tax help, How To Get Tax Help

G

Gambling, Gambling income.
General business credit, Line 6a.
Gifts, Nontaxable income.
Golden parachute payments, Line 17k.

H

Head of household, Head of Household
Health insurance deduction, self-employed, Self-Employed Health Insurance Deduction
Health insurance premiums, credit for, Net Premium Tax Credit
Health savings accounts, Taxable health savings account distribution., Health Savings Account (HSA) Deduction, Line 8, Line 17c.
Help, tax, How To Get Tax Help
Homebuyer credit, first-time, First-Time Homebuyer Credit Repayment
Household employment taxes, Household Employment Taxes
How to comment on forms, We Welcome Comments on Forms
How to get tax help, How To Get Tax Help

I

Identity Protection PIN, Identity Protection PIN

Identity theft, Secure Your Tax Records From Identity Theft

Income, Foreign-Source Income, Other Income

Income tax withholding (federal), Line 26, Income Tax Withholding and Estimated Tax Payments for 2022

Individual retirement arrangements (IRAs)

Contributions to, IRA Deduction, IRA Deduction Worksheet—Schedule 1, Line 20
Credit for contributions to, Retirement Savings Contributions Credit (Saver's Credit)
Distributions from, IRA Distributions
Nondeductible contributions to, IRA Distributions, IRA Deduction, IRA Deduction Worksheet—Schedule 1, Line 20

Individual taxpayer identification numbers, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

Injured spouse, Injured Spouse

Innocent spouse relief, Innocent Spouse Relief

Installment payments, What if You Can't Pay?

Interest income

Tax-exempt, Line 2a
Taxable, Line 2b, Taxable Interest

Interest on taxes, Interest and Penalties

Investment income, tax on, Net Investment Income Tax

Itemized deductions or standard deduction, Line 12a Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 12a

ITINs for aliens, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

J

Jury duty pay, Jury duty pay.

L

Life insurance, Nontaxable income.
Line instructions for Forms 1040 and 1040-SR, , Assemble Your Return
Living abroad, U.S. citizens and resident aliens, Do You Have To File?, Foreign-Source Income
Long-term care insurance, Self-Employed Health Insurance Deduction
Lump-sum distributions, Lump-Sum Distributions

M

Mailing addresses, 1040 - Additional Material

Market discount on bonds, Taxable Interest

Married persons

Filing joint returns, Married Filing Jointly
Filing separate returns, Married Filing Separately
Living apart, Married persons who live apart.

Medicaid waiver payments to care provider, Medicaid waiver payments to care provider.

Medical insurance premiums, credit for, Net Premium Tax Credit

Medicare tax, additional, Additional Medicare Tax

Mortgage interest credit, Line 6g.

Moving expenses, Moving Expenses

Multiple support agreement, Multiple support agreements.

O

Offsets, Refund Offset
Other income, Other Income, Gambling income.
Other taxes, Other Additional Taxes

P

Parents, divorced or separated, Children of divorced or separated parents.

Pay taxes electronically, Amount You Owe

Paycheck Protection Program Loans, Forgiveness of Paycheck Protection Program (PPP) Loans

Payments, Payments, Lines 13a Through 13z Other Payments or Refundable Credits

Penalty

Early withdrawal of savings, Penalty on Early Withdrawal of Savings
Estimated tax, Estimated Tax Penalty, Figuring the Penalty
Others (including late filing and late payment), Interest and Penalties

Penalty on early withdrawal of savings, Penalty on Early Withdrawal of Savings

Pensions and annuities, Pensions and Annuities, Lump-Sum Distributions

Premium tax credit, Net Premium Tax Credit

Presidential election $3 check-off, Presidential Election Campaign Fund

Private delivery services, Private Delivery Services

Prizes, Prizes and awards.

Public debt, gift to reduce the, How Do You Make a Gift To Reduce Debt Held By the Public?

Q

Qualified business income deduction, Qualified Business Income Deduction (Section 199A Deduction)
Qualified dividends, Qualified Dividends, Qualified Dividends and Capital Gain Tax Worksheet—Line 16
Qualified dividends and capital gain tax worksheet, Qualified Dividends and Capital Gain Tax Worksheet—Line 16
Qualified retirement plans, deduction for, Self-Employed SEP, SIMPLE, and Qualified Plans
Qualified tuition program earnings, Other income., Line 8

R

Railroad retirement benefits

Treated as a pension, Fully Taxable Pensions and Annuities
Treated as social security, Social Security Benefits

Records, how long to keep, How Long Should Records Be Kept?

Refund, Refund, Applied to Your 2022 Estimated Tax

Refund information, Refund Information

Refund offset, Refund Offset

Refunds, credits, or offsets of state and local income taxes, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

Reservists, expenses of, Line 12

Resident aliens, Resident aliens.

Residential energy efficient property credit, Residential energy efficient property credit.

Retirement plan deduction, self-employed, Self-Employed SEP, SIMPLE, and Qualified Plans

Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit)

Rollovers, IRA Distributions, Rollovers, Lump-Sum Distributions

Roth IRAs, IRA Distributions, IRA Deduction

Rounding off to whole dollars, Rounding Off to Whole Dollars

S

Saver's credit, Retirement Savings Contributions Credit (Saver's Credit)

Scholarship and fellowship grants, Wages, Salaries, Tips, etc.

Self-employment tax

Deduction for part of, Deductible Part of Self-Employment Tax

Separated parents, Children of divorced or separated parents.

Signing your return, Sign Your Return

Single person, Single

Social security and equivalent railroad retirement benefits, Social Security Benefits, Social Security Benefits Worksheet—Lines 6a and 6b

Social security number, Social Security Number (SSN), Social security number.

Standard deduction or itemized deductions, Line 12a Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 12a

State and local income taxes, taxable refunds, credits, or offsets of, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

Statutory employees, Were You a Statutory Employee?

Student loan interest deduction, Student Loan Interest Deduction Worksheet—Schedule 1, Line 21

T

Tax and credits, Tax and Credits, Other Additional Taxes

Figured by the IRS, Tax, Credit figured by the IRS.

Other taxes

Alternative minimum tax, Alternative Minimum Tax (AMT)
IRAs and other tax-favored accounts, Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
Lump-sum distributions, Lump-Sum Distributions
Recapture, Line 17a.

Tax Counseling for the Elderly (TCE),

Tax help, How To Get Tax Help

Tax rate schedules,

Tax table, Tax Table

Tax Topics, Tax Topics

Third party designee, Third Party Designee

Tip income, Wages, Salaries, Tips, etc., Unreported Social Security and Medicare Tax From Form 4137

Tuition program earnings, Other income., Line 8

U

Unemployment compensation, Unemployment Compensation

V

Volunteer Income Tax Assistance Program (VITA),

W

Wages, Wages, Salaries, Tips, etc.
What if you can't pay?, What if You Can't Pay?
What's new, What's New
When and where should you file?, When and Where Should You File?
Where Do You File, 1040 - Additional Material
Where do you file?, 1040 - Additional Material
Who must file,
Who should file, Do You Have To File?
Widows and widowers, qualifying, Qualifying Widow(er)
Winnings, prizes, gambling, and lotteries (other income), Gambling income.
Withholding, federal income tax, Line 25a—Form(s) W-2, Income Tax Withholding and Estimated Tax Payments for 2022

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Taxpayer Bill of Rights

Taxpayer Bill or Rights

All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights, which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10 broad categories, making them easier to understand. Explore your rights and our obligations to protect them.

The right to be informed.

Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

The right to quality service.

Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.

The right to pay no more than the correct amount of tax.

Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.

The right to challenge the IRS's position and be heard.

Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.

The right to appeal an IRS decision in an independent forum.

Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals' decision. Taxpayers generally have the right to take their cases to court.

The right to finality.

Taxpayers have the right to know the maximum amount of time they have to challenge the IRS's position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit.

The right to privacy.

Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process hearing

The right to confidentiality.

Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.

The right to retain representation.

Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they can't afford representation.

The right to a fair and just tax system.

Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

Learn more at IRS.gov/TaxpayerRights.

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	Where Do You File?	Mail your return to the address shown below that applies to you. If you want to use a private delivery service, see Private Delivery Services under Filing Requirements, earlier.		Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over ¹/₄″ thick). Also include your complete return address.
			THEN use this address if you:
IF you live in...			Are requesting a refund or are not enclosing a check or money order...		Are enclosing a check or money order...
Alabama, Georgia, North Carolina, South Carolina, Tennessee			Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002		Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming			Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002		Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
Arizona, New Mexico			Department of the Treasury Internal Revenue Service Austin, TX 73301-0002		Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin			Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002		Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
Florida, Louisiana, Mississippi, Texas			Department of the Treasury Internal Revenue Service Austin, TX 73301-0002		Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
Pennsylvania			Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002		Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien			Department of the Treasury Internal Revenue Service Austin, TX 73301-0215		Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

Page Last Reviewed or Updated: 22-Dec-2021

1040 Paid Online Where Do I Mail Return

Source: https://www.irs.gov/instructions/i1040gi