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 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. Please click here for the text description of the image. 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 IRSTaxpayer 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. 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. Please click here for the text description of the image. 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. 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. Please click here for the text description of the image. Filing Requirements Introduction These rules apply to all U.S. citizens, regardless of where they live, and resident aliens. .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. .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. . .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. .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. .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. .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 .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. .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. .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: 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; Any person who is your dependent only because he or she lived with you for all of 2021; or 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. .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: The child had gross income of $4,300 or more, The child filed a joint return, or 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. .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 child 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. 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. .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. .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 .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.. .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). .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. 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. 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. .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 atIRS.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. .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. .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. .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. .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. .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. .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. .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. 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. 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. .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. .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. .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. .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 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. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity. 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). .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. .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. . 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.. . 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.. .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.. . 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. 1. 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 1. _____ 2. Multiply line 1 by 50% (0.50) 2. _____ 3. Combine the amounts from Form 1040 or 1040-SR, lines 1, 2b, 3b, 4b, 5b, 7, and 8 3. _____ 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a 4. _____ 5. Combine lines 2, 3, and 4 5. _____ 6. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 6. _____ 7. 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 7. _____ 8. If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2021, enter $25,000 8. _____ 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 9. 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 9. _____ 10. Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 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. .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. .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. .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: Under age 18 at the end of 2021, Age 18 at the end of 2021 and didn't have earned income that was more than half of your support, or 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. . 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.. .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. .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.. .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.. 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 toIRS.gov/EITC and click on “EITC Qualification Assistant.” This service is available in English and Spanish. .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.. .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. .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.. .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 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. .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. .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. 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 under Who Qualifies as Your Dependent, earlier, applies. 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. .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. 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. 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. 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. 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*. 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 (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. 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 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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. .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.. .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. .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). .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. 1. 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. 2. 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. 3. 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. 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. 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. 6. 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 6. _____ 7. 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 7. _____ 8. Add lines 6 and 7 8. _____ 9. 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 9. _____ 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. .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. .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 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. .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 election to apply part or all of the amount overpaid to your 2022 estimated tax can't be changed later. . Amount You Owe .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.. .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-TAXTM (888-872-9829)fed.acipayonline.com Link2Gov Corporation 888-PAY-1040TM (888-729-1040)www.PAY1040.com WorldPay US, Inc. 844-729-8298 (844-PAY-TAX-8TM)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 “$ XXXxx/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. .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.) .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 .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. .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 .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 .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.” .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). Using online tools to help prepare your return. Go to IRS.gov/Tools for the following. The Earned Income Tax Credit Assistant (IRS.gov/EIC) determines if you are eligible for the EIC. The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number. The Tax Withholding Estimator (IRS.gov/W4App) estimates the amount you should have withheld from your paycheck for federal income tax purposes. The First Time Homebuyer Credit Account Look-up (IRS.gov/Homebuyer) tool provides information on your repayments and account balance. The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040), choose not to claim state and local income taxes, and you didn’t save your receipts showing the sales tax you paid. 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. IRS social media. The IRS uses social media tools to share the latest information on tax changes, scam alerts, initiatives, products, and services. Connect with the IRS through the following social media tools: IRS2Go mobile app, Twitter, Facebook, LinkedIn, and Instagram. https://www.facebook.com/IRS. https://www.twitter.com/IRSnews. https://www.instagram.com/irsnews. https://www.linkedin.com/company/irs. https://www.youtube.com/user/irsvideos. https://www.irs.gov/newsroom/irs2goapp. At the IRS, privacy and security are paramount. We use these tools to share public information with you. Don't post your social security number or other confidential information on social media sites. Always protect your identity when using any social networking site. We will not be able to answer personal tax or account questions on any of these sites. 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 .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. .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. .Updates to refund status are made once a day—usually at night.. .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 .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. 1. 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 1. _____ 2. 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. 2. _____ 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). 3. Is the amount on line 1 more than the amount on line 2? No. None of your refund is taxable. 3. _____ Yes. Subtract line 2 from line 1. 4. Enter your total itemized deductions from your 2020 Schedule A, line 17. 4. _____ 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. 5. Enter the amount shown below for the filing status claimed on your2020 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 5. _____ 6. 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). 6. _____ *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. 7. Add lines 5 and 6 7. _____ 8. 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 8. _____ 9. Taxable part of your refund. Enter the smaller of line 3 or line 8 here and on Schedule 1, line 1 9. _____ 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. .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. .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. .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 .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.. .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. . 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. .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. .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. .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. .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. .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. .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. .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 .If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2021, you must report them on Form 8606.. .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. . 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. .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 No b. If married filing jointly, was your spouse covered by a retirement plan? 1b. Yes No Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b, if applicable), and go to line 8. $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. 2. Enter the amount shown below that applies to you. Single, head of household, or married filing separately and youlived 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. 3. Enter the amount from Form 1040 or 1040-SR, line 9 3. _____ 4. Enter the total of the amounts from Schedule 1, lines 11 through 19a, plus 23 and 25 4. _____ 5. Subtract line 4 from line 3. If married filing jointly, enter the result in both columns 5a. _____ 5b. _____ 6. Is the amount on line 5 less than the amount on line 2? No. 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 7. 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. _____ 8. Enter the total of your (and your spouse's if filing jointly): Wages, salaries, tips, etc. Generally, this is the amount reported in box 1 of Form W-2. Exceptions are explained earlier in these instructions for line 20. 8. _____ 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. 9. Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Schedule 1, lines 15 and 16. If zero or less, enter -0-. For more details, see Pub. 590-A 9. _____ 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: The person filed a joint return; The person had gross income that was equal to or more than the exemption amount for that year or $4,300 for 2021; or 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 .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. .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 .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: Legally owed and not eligible for a refund or reduced tax rate under a tax treaty, and 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. Negative Form 8978 Adjustment Worksheet—Schedule 3 (Line 6l) Complete this worksheet if Form 8978, line 14, is negative. 1. Enter the amount from Form 1040 or 1040-SR, line 18 1. _____ 2. Enter as a positive number the negative amount from Form 8978, line 14 2. _____ 3. Is the amount on line 1 equal to or more than the amount on line 2? Yes. Enter the amount from line 2 on line 6l No. Enter the amount from line 1 on line 6l, and subtract line 2 from line 1* 3. (_____) * Use this amount to complete the Negative Form 8978 Adjustment Worksheet in the Schedule 2, line 17z, instructions. 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. .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. . .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. Tax Topics You can read these Tax Topics at IRS.gov/TaxTopics. 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 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 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% Please click here for the text description of the image. 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. 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 Please click here for the text description of the image. 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. N Name change, Name Change Net Investment Income Tax, Net Investment Income Tax Net operating loss, Net operating loss (NOL) deduction. Nonresident aliens, Nonresident aliens and dual-status aliens., Nonresident aliens and dual-status aliens., IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens, Nonresident Alien Spouse 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 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. Please click here for the text description of the image. 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.
