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pdf2006 Instructions for Form 1040
U.S. Individual Income Tax Return
Purpose: This is the first circulated draft of the 2006 Instructions for Form 1040 for your
review and comments. The major changes are shown below.
TPCC Meeting: None, but may be arranged if requested.
Form: The 2006 Form 1040 was previously circulated. The most recent circulated draft
is dated June 9, 2006. You can view that circulation by clicking on the following link:
http://taxforms.web.irs.gov/Products/Drafts/2006/06f1040_d3.pdf
Prior version: The 2005 Instructions for Form 1040 can be viewed at:
http://publish.no.irs.gov/INSTRS/PDF/24811Y05.PDF
Other Products: Circulations of draft tax forms, instructions, notices, and
publications are posted at:
http://taxforms.web.irs.gov/draft_products.html
Comments: Please email, fax, call, or mail any comments by August 25, 2006.
Kevin Coulter
Tax Forms and Publications
SE:W:CAR:MP:T:I:F
Email: [email protected]
Phone 202-283-0114 (desk)
Phone: 202-622-3716 (VMS)
Fax: 202-283-7008
NCFB C7-225
Major Changes to the 2006 Instructions for Form 1040
General Changes
♦
The relevant dollar amounts are revised to reflect the inflation
adjustments. The authority for the changes is: Rev. Proc. 2005-70.
♦
All filing deadlines are updated to April 16, 2007.
♦
All applicable year and line references are updated.
♦
Page references and the index have not been fully updated.
♦
We have updated the instructions to reflect changes under the Tax
Increase Prevention and Reconciliation Act of 2005 and the Heroes
Earned Retirement Opportunities Act.
Specific Changes
Cover and pages 2 through 10
Not fully updated yet.
Page 11
♦
We updated this page to reflect the following items that are effective for
2006.
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
♦
Residential energy credit. IRC sec. 25C & 25D
Credits for alternative motor vehicles. IRC sec. 30B, 30C, & 179A
Clean renewable energy bond and Gulf bond credits. IRC sec.
54(a), 54(g), and 1400N(l)
AMT exemption amount increased. IRC sec. 55(d)(1) as amended
by PL 109-222, sec. 301.
Foreign earned income tax worksheet. PL 109-222, sec. 515
Tax on investment income of children under age 18. PL 109-222,
sec. 510
Personal exemption and itemized deduction overall limitations
reduced. IRC sec. 68(f)(2) & 151(d)(3)(E)
IRA deduction expanded. IRC 219(b))5)(B), 219(g)(3)(B)(i), and PL
109-227
Educator expense deduction expires. IRC sec. 62(a)(2)(D)
Tuition and fees deduction expires. IRC sec. 222(e)
District of Columbia first-time homebuyer credit expires. IRC sec.
1400C(i)
Earned income credit. Rev. Proc. 2005-70, sec. 3.06
Standard mileage rates. Rev. Proc. 2005-78
Direct deposit of refunds into more than one account. New Form
8888
Credit for federal telephone excise tax. Notice 2006-50
Elective salary deferrals. IRC 402(g)(1)(B), 402(g)(7), 457(e)(15),
414(v)
The following are new items for 2007.
•
•
•
•
•
•
IRA deduction expanded. IRC 219(g)
Earned income credit.
Nontaxable combat pay election expires. IRC 32(c)(2)(B)(vi)
Retirement savings contribution credit expires. IRC 25B(h)
Exemption for housing person displaced by Hurricane Katrina
expires. PL 109-73, sec. 302
Domestic production activity deduction. IRC 199(a)(2)
Pages 12 & 13
♦
♦
♦
♦
The age limit at which someone can elect to include their child’s income
on their return is revised to age 18 per PL 109-222, sec. 510.
The TIP under Do You Have To File? is revised to include the credit for
federal telephone excise tax paid.
A sentence is added regarding the due date for taxpayers living in states
filing in Andover per a request from Media Relations.
Filing Charts A & B are updated based on Rev. Proc. 2005-70.
Page 17
The Tips that refer to special rules for people who had to temporarily relocate
because of Hurricane Katrina are revised to include those affected by Hurricanes
Rita and Wilma. This is done throughout the instructions when applicable. PL
109-135, section 201(a)
Page 18
♦
The value of a personal exemption is updated to $3,300. Rev. Proc. 200570
Pages 20 & 21
The rule for divorced or separated parents is revised per PL 109-135, section
404(a).
Page 22
♦
♦
The wage limit for withholding on household employees is revised per
Notice 2005-85.
The limit on excess salary deferrals is updated per Notice 2005-75.
Page 23
The instructions to lines 9a and 9b are revised to emphasize that qualified
dividends must be included on line 9a.
Page 24
A TIP is added regarding Schedule D software that can be used to import and
export capital gains transaction information. Per senior technical advisor (TF&P)
and ETA
Pages 25-27
♦
The discussions of special rules relating to IRA and pension distributions
for people affected by a hurricane are expanded to include those affected
♦
♦
♦
by Hurricanes Rita and Wilma per PL 109-385, section 201
The discussions regarding distributions not used to buy or build a new
home because of a hurricane are deleted because the rules do not apply
to 2006 distributions.
The user fee to have the IRS figure the taxable part of your pension or
annuity is revised per Rev. Proc. 2006-8, section 6.01
A note following line 2 and new line 10 are added to the Simplified
Method Worksheet in the line 16a/16b instructions because of a taxpayer
suggestion.
Page 28
The social security benefits worksheet is revised to require all taxpayers to
include their benefits on line 20a.
Page 29
♦
♦
A bullet item is added to the line 21 instruction regarding dividends
received on life insurance policies per an email from the senior technical
advisor.
The instruction to line 23 is revised to delete the information regarding the
educator expense deduction which has expired. The instruction is now
regarding the Archer MSA deduction reported on line 23.
Page 30
The Note in the line 29 instructions is revised to reflect changes to Form 8885.
Page 31
The instruction to line 32 is revised to add that earned income includes
nontaxable combat pay received by members of the U.S. Armed Forces. PL 109227
Page 32
The IRA Deduction Worksheet is revised to show the increase in the catch-up
contribution amount for individuals 50 and over per IRC 219(b)(5)(B). The
worksheet is also revised to show the increased AGI limit for a taxpayer filing a
joint return per IRC 219(g)(3)(B)C
Page 33
The definition of qualified student loan was partly rewritten for clarity.
Page 34
♦
The line 34 instruction is revised to delete the discussion of the tuition and
fees deduction which has expired. The instruction now refers to jury duty
pay you gave to your employer.
♦
♦
The line 35 instruction is revised to reflect changes to the definition of
qualified production activities per PL 109-135, section 403(a).
The line 36 instruction is revised to delete the bullets for the Archer MSA
and jury duty pay deductions that are now claimed on lines 23 and 34. The
bullet for the clean-fuel vehicle deduction is deleted because the
deduction was repealed by PL 109-58, section 1348.
Page 35
The standard deduction worksheets are revised per Rev. Proc. 2005-70, section
3.10.
Page 36
♦
♦
♦
♦
The line 42 instructions for taxpayers housing individuals displaced by
Hurricane Katrina are revised to reflect any similar deduction the taxpayer
may have claimed for 2005. The phaseout limit for the personal exemption
is revised per Rev. Proc. 2005-70, section 3.17
The age at which a child is required use Form 8615 to figure his or her tax
is revised to age 18 per PL 109-222, sec. 510
The Form 8615 limit for reporting a child’s interest or dividends is revised
per Rev. Proc. 2005-70, section 3.02.
The deduction for exemptions worksheet is revised to reflect the reduction
in the phaseout per IRC 151(d)(3)(E)
Page 37
An instruction and a worksheet are added regarding the tax calculation for
taxpayers claiming the foreign earned income exclusion. PL 109-222, sec. 515
Page 38
The Qualified Dividends and Capital Gain Tax Worksheet is revised to reflect
changes in the taxable amounts at which the tax rates change per Rev. Proc.
2005-70, sec. 3.01.
Page 39
The worksheet to see if you should fill in Form 6251 is revised to reflect a change
to Form 8914 and the increased exemption amounts in IRC 55(d) as amended by
PL 109-222, sec. 301. The text following the No box under line 16 was revised
for clarity.
Page 40
♦
The Caution in the line 45 instruction is revised to reflect that the age limit
at which a child is subject to this rule is raised to age 18 as a result of PL
109-222, sec. 301. The applicable dollar amount is revised per Rev. Proc.
2005-70, section 3.08.
♦
♦
♦
The alternative motor vehicle credit and alternative fuel vehicle refueling
property credit are added to the list of items requiring Form 6251 to be
filed. The nonconventional source fuel credit is deleted.
The line 48 instructions were partly rewritten for clarity.
The amount of adjusted gross income at which the education credits are
phased out is increased per Rev. Proc. 2005-70, section 3.05.
Page 41
♦
♦
The line 51 instruction is revised to include designated Roth contributions
under IRC 402A as elective deferrals eligible for the retirement savings
contributions credit.
The instruction to line 52 reflects the residential energy credits allowed in
IRC sections 25C and 25D.
Page 42
Question 2 in the line 53 instruction is revised to include the residential
energy efficiency property credit computed on Form 5695, Part II, as one of the
credits requiring the taxpayer use Pub. 972 to compute the child tax credit.
Page 43
Line 3 of the child tax credit worksheet is revised to include a reference to Form
1040, line 52.
Page 44
♦
♦
♦
♦
The discussion of the adoption credit is moved to line 54 per the 2006
Form 1040.
Bullet items are added to the line 55 instructions for the clean renewable
energy bond credit (IRC 54), the Gulf bond tax credit (IRC 1400N), the
alternative motor vehicle credit (IRC 30B), and the alternative fuel vehicle
refueling property credit (IRC 30C).
In the instruction to line 55, the discussion of the nonconventional source
fuel credit is deleted as it is now a general business credit per PL 109-58,
section 1322.
The instruction to line 61 is deleted. The Form W-2 box number for the
advance earned income credit is now shown directly on Form 1040.
Page 45
The additional taxes under IRC sections 453(l)(3) and 453A(c) are now separate
bullets under the line 63 instructions.
Pages 46-52
♦
The reference to the election for Hurricane Katrina affected people to use
their 2004 earned income when figuring the EIC is deleted because it was
only applicable to 2005.
♦
♦
♦
♦
♦
The amounts used to compute the EIC are revised per Rev. Proc. 200570, section 3.06.
The dollar amount of investment income which precludes a person from
claiming EIC is revised per Rev. Proc. 2005-70, section 3.06.
The questions in Step 3 are revised and placed in a more logical order.
The words “at any time during 2006” were added to question 3 in Step 5
for clarity as the result of a taxpayer suggestion.
Line 2 of worksheet B is revised by adding an instruction not to include
notary public income.
Pages 53 - 59
The EIC Table is not updated yet.
Page 60
♦
♦
♦
The wage limit for computing excess social security tax withheld is revised
per Notice 2005-85.
Instructions for new line 71 were added for the credit for telephone excise
tax paid. Additional instructions will be added as guidance is issued.
Notice 2006-50
Information is added to the discussion of direct deposit refunds to reflect
new Form 8888 for splitting refunds among two or three accounts.
Page 61
We reversed the order of Link2Gov and Official Payments. The order is
reversed every year. ETA.
Page 63
♦
♦
In the discussion of electronic signatures, the reference to TeleFile is
deleted as it was discontinued in 2005. In the same discussion, the list of
forms to be filed that preclude an electronic signature is revised per ETA.
A paragraph was added to What Are Your Rights as a Taxpayer? per a
request from the IRS External Civil Rights office.
Page 64
The text regarding identity theft is revised based on information from the Identity
Theft office.
Page 65
The discussion of large print forms and instructions is deleted as it is obsolete
per an email from the initiator.
Pages 66-77
The tax table is not updated yet.
Page 78
The tax computation worksheet is updated per Rev. Proc. 2005-70, sec. 3.01.
Page 80
♦
♦
The paragraph referring taxpayers to the IRS website for updated burden
figures is deleted per the branch chief.
The hours and costs are not updated yet.
Page 81
The order blank is not updated yet.
Page 82
The Major Categories of Federal Income and Outlays (Pie Chart) for fiscal year
2005 have been updated based on information received from OMB.
Page 83
The Tax Rate Schedules are not updated yet.
Back cover
The addresses for where to file are updated per Submission Processing.
PAGER/SGML
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(24-Jul-2006)
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(Init. & date)
Page 1 of 86 of Instructions 1040
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Note. This booklet does not contain any tax forms.
IRS
2006 1040
Department of the Treasury
Internal Revenue Service
www.irs.gov
Instructions
IRS.gov Home
http://www.irs.gov/
Search
You surf the web, email your friends,
book travel, and bank online. Why
not file your tax return the same way.
With
Explore “Free File” and other
electronic e-file options.
Consider Your Taxes Done
For details, see page 3 or go to www.irs.gov.
IRS.gov
http://www.irs.gov/
Search
New Definition of a Qualifying
Child
IRA Deduction Increased
A new definition of a “qualifying child”
applies for each of the following tax
benefits.
● Dependency exemption.
● Head of household filing status.
● Earned income credit.
● Child tax credit.
● Credit for child and dependent care
expenses.
You and your spouse, if filing jointly, may
each be able to deduct up to $4,000 ($4,500
if age 50 or older at the end of 2005).
Hurricane Katrina Tax Relief
New tax benefits were enacted to provide
relief to individuals affected by Hurricane
Katrina.
Dependents Cannot Claim
Exemptions for Dependents
Domestic Production Activities
Deduction
If you can be claimed as a dependent
on someone else’s return, you cannot
claim any exemptions for dependents.
You may be able to deduct up to 3% of
your income from certain business
activities.
For details on these and other changes, see page 11.
Cat. No. 24811V
Page 2 of 86 of Instructions 1040
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A Message From
the Commissioner
Dear Taxpayer,
American taxpayers made history in 2005. For the first time, over half of all
individuals filed their tax returns electronically. More than 68 million people
“e-filed.” E-file is fast, secure, and accurate. The software catches errors that
may otherwise hold up the processing of a paper return. Refunds come a lot
sooner. I encourage you to consider this option. Taxpayers who file
electronically prefer it.
IRS.gov (www.irs.gov) was visited over 137 million times during last year’s
filing season, making it one of the most used websites in America. IRS.gov
provides ready access to all IRS forms and publications, answers to frequently
asked questions, and interactive features, such as Where’s My Refund, the
Withholding Calculator, and the EITC Assistant eligibility tool. In addition,
Free File, also available through IRS.gov, provides free and convenient access
to e-file. This free service was used by five million taxpayers last year.
The IRS also answered over 33 million toll-free calls from taxpayers last
year. We achieved an all-time high for the accuracy of our answers.
IRS-sponsored volunteer return preparation has almost doubled since 1999,
helping more than two million people file returns.
As we improve services to taxpayers, the IRS continues to emphasize fair and
balanced enforcement of the law. Americans have every right to be confident
that when they pay their taxes, neighbors and competitors are doing the same.
I hope this tax booklet is useful to you. For further information, you may
contact us online at www.irs.gov or call our toll-free numbers 1-800-829-1040
for individuals and 1-800-829-4933 for businesses.
Sincerely,
Mark W. Everson
The IRS Mission
Provide America’s taxpayers top quality service by helping them understand and meet their tax
responsibilities and by applying the tax law with integrity and fairness to all.
- 2 -
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consider it done
What is IRS e-file?
It’s the fastest, easiest, and most convenient way to file your income tax return electronically. So easy, over XX
million taxpayers preferred e-file over filing a paper income tax return last year. Visit the IRS website at
www.irs.gov/efile for all the details and latest information.
What are the benefits?
Millions Eligible for Free File!
● Free File allows qualified taxpayers to prepare and e-file their own tax returns for free using commercially
available online tax preparation software.
● Review online tax software provider offerings and determine if you are eligible by visiting the Free File page at
www.irs.gov.
Fast! Easy! Convenient!
● Get your refund in half the time as paper filers do, even faster and safer with direct deposit. See page 59.
● Sign electronically and file a completely paperless return. See page 61.
● Receive an electronic proof of receipt within 48 hours after the IRS received your return.
● If you owe, you can e-file and authorize an electronic funds withdrawal or pay by credit card. If you e-file before
April 16, 2007, you can schedule an electronic funds withdrawal from your checking or savings account as late as
April 16, 2007. See page 60.
● Prepare and file your federal and state returns together and save time.
Accurate! Secure!
● IRS computers quickly and automatically check for errors or other missing information.
● The chance of being audited does not differ whether you e-file or file a paper income tax return.
● Your bank account information is safeguarded along with other tax return information. The IRS does not have
access to credit card numbers.
Visit the IRS website at www.irs.gov/efile for details.
How to e-file?
Use an Authorized IRS e-file
Provider
Use a Personal Computer
Many tax professionals electronically file tax returns
for their clients. As a taxpayer, you have two options:
● You can prepare your return, take it to an
Authorized IRS e-file Provider, and have the provider
transmit it electronically to the IRS, or
● You can have a tax professional prepare your return
and transmit it for you electronically.
Tax professionals can charge a fee for IRS e-file.
Fees can vary depending on the professional and the
specific services rendered.
You can file your income tax return in a fast, easy,
convenient way using your personal computer. A
computer with a modem or Internet access and tax
preparation software are all you need. Best of all, you
can e-file from the comfort of your home 24 hours a
day, 7 days a week. Visit www.irs.gov for details.
IRS approved tax preparation software is available
for online use on the Internet, for download from the
Internet, and in retail stores. Visit www.irs.gov/efile for
details.
If you do not qualify for the Free File options, visit
our Partners Page at www.irs.gov/efile for partners that
offer low-cost filing options.
- 3 -
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Form
Tax Return Page Reference
Questions about what to put on a line? Help is on the page number in the circle.
1040
Label
Department of the Treasury—Internal Revenue Service
U.S. Individual Income Tax Return
2005
For the year Jan. 1–Dec. 31, 2005, or other tax year beginning
16
(See
instructions
on page 16.)
Use the IRS
label.
Otherwise,
please print
or type.
L
A
B
E
L
H
E
R
E
(99)
IRS Use Only—Do not write or staple in this space.
, 2005, ending
, 20
Your first name and initial
Last name
OMB No. 1545-0074
Your social security number
If a joint return, spouse’s first name and initial
Last name
Spouse’s social security number
16
FOR REFERENCE ONLY—DO NOTApt.FILE
no.
16
Home address (number and street). If you have a P.O. box, see page 16.
䊱
City, town or post office, state, and ZIP code. If you have a foreign address, see page 16.
You must enter
your SSN(s) above.
䊱
Checking a box below will not
change your tax or refund.
Presidential
16
Election Campaign 䊳 Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16) 䊳
Spouse
You
Filing Status
Check only
one box.
Exemptions
1
Single
2
Married filing jointly (even if only one had income)
3
Married filing separately. Enter spouse’s SSN above
and full name here. 䊳
Head of household (with qualifying person). (See page 17.) If
the qualifying person is a child but not your dependent, enter
this child’s name here. 䊳
Qualifying widow(er) with dependent child (see page 17)
4
16
17
5
6a
Yourself. If someone can claim you as a dependent, do not check box 6a
18 b
Spouse
(4)
(3) Dependent’s
c Dependents:
(2) Dependent’s
(1) First name
If more than four
dependents, see
page 19.
19
if qualifying
child for child tax
credit (see page 19)
relationship to
you
social security number
Last name
其
19
21
62
Attach Form(s)
W-2 here. Also
attach Forms
W-2G and
1099-R if tax
was withheld.
b Tax-exempt interest. Do not include on line 8a
9a Ordinary dividends. Attach Schedule B if required
60
Adjusted
Gross
Income
8b
B-1
9a
10
11
Alimony received
11
12
Business income or (loss). Attach Schedule C or C-EZ
Capital gain or (loss). Attach Schedule D if required. If not required, check here 䊳
13
Other gains or (losses). Attach Form 4797
15a
Pensions and annuities
16a
25
b Taxable amount (see page 25)
15b
b Taxable amount (see page 25)
16b
17
18
Farm income or (loss). Attach Schedule F
18
19
Unemployment compensation
20a
Social security benefits
19
27
b Taxable amount (see page 27)
29
Other income. List type and amount (see page 29)
Add the amounts in the far right column for lines 7 through 21. This is your total income
23
Educator expenses (see page 29)
23
24
Certain business expenses of reservists, performing artists, and
fee-basis government officials. Attach Form 2106 or 2106-EZ
24
25
26
Health savings account deduction. Attach Form 8889
25
Moving expenses. Attach Form 3903
26
27
One-half of self-employment tax. Attach Schedule SE
27
Self-employed SEP, SIMPLE, and qualified plans
28
29
Self-employed health insurance deduction (see page 30)
29
30
Penalty on early withdrawal of savings
30
31a
Alimony paid
b Recipient’s SSN
24
24
25
14
25
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E
28
23
24
12
17
20a
21
22
23
23
9b
IRA distributions
22
23
Taxable refunds, credits, or offsets of state and local income taxes (see page 23)
If you did not 22 14
get a W-2,
15a
see page 22.
16a
22
8a
b Qualified dividends (see page 23)
13
Enclose, but do
not attach, any
payment. Also,
please use
Form 1040-V.
7
Wages, salaries, tips, etc. Attach Form(s) W-2
7
8a Taxable interest. Attach Schedule B if required
10
18
Add numbers on
lines above 䊳
d Total number of exemptions claimed
Income
Boxes checked
on 6a and 6b
No. of children
on 6c who:
● lived with you
● did not live with
you due to divorce
or separation
(see page 20)
Dependents on 6c
not entered above
䊳
22
29
30
30
30
30
30
31
IRA deduction (see page 31)
33
Student loan interest deduction (see page 33)
33
34
Tuition and fees deduction (see page 34)
34
34
35
36
37
Domestic production activities deduction. Attach Form 8903
35
NEW
- 4 -
27
21
29
32
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 78.
27
20b
29
32
Add lines 23 through 31a and 32 through 35
Subtract line 36 from line 22. This is your adjusted gross income
25
29
31a
䊳
25
33
35
35
36
䊳
Cat. No. 11320B
37
35
Form
1040
(2005)
Page 5 of 86 of Instructions 1040
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Tax Return Page Reference
Questions about what to put on a line? Help is on the page number in the circle.
Form 1040 (2005)
Page
38
Tax and
Credits
39a Check
if:
兵
其
You were born before January 2, 1941,
Blind. Total boxes
Blind. checked 䊳 39a
Spouse was born before January 2, 1941,
b If your spouse itemizes on a separate return or you were a dual-status alien, see page 35 and check here 䊳39b
Standard
Deduction
for—
A-1
● People who
checked any
box on line
39a or 39b or
who can be
claimed as a
dependent,
see page 36.
35
40
Itemized deductions (from Schedule A) or your standard deduction (see left margin)
40
41
Subtract line 40 from line 38
41
42
If line 38 is over $109,475, or you provided housing to a person displaced by Hurricane Katrina,
see page 37. Otherwise, multiply $3,200 by the total number of exemptions claimed on line 6d
42
43
Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0-
43
44
Tax (see page 37). Check if any tax is from: a
44
45
Alternative minimum tax (see page 39). Attach Form 6251
Form(s) 8814
b
Form 4972
䊳
46
Add lines 44 and 45
Single or
Married filing
separately,
$5,000
47
47
48
Foreign tax credit. Attach Form 1116 if required
Credit for child and dependent care expenses. Attach Form 2441
49
Credit for the elderly or the disabled. Attach Schedule R
49
Married filing
jointly or
Qualifying
widow(er),
$10,000
50
Education credits. Attach Form 8863
Retirement savings contributions credit. Attach Form 8880
50
51
40
52
53
Child tax credit (see page 41). Attach Form 8901 if required
52
53
43
Head of
household,
$7,300
54
Credits from:
Adoption credit. Attach Form 8839
40
48
40
40
41
43
56
57
Other
Taxes
58
Self-employment tax. Attach Schedule SE
58
59
Social security and Medicare tax on tip income not reported to employer. Attach Form 4137
59
60
Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
60
61
62
63
Advance earned income credit payments from Form(s) W-2
Household employment taxes. Attach Schedule H
Add lines 57 through 62. This is your total tax
62
Federal income tax withheld from Forms W-2 and 1099
2005 estimated tax payments and amount applied from 2004 return
65
If you have a 66a Earned income credit (EIC)
47
qualifying
b Nontaxable combat pay election 䊳 66b
child, attach
Schedule EIC. 67
Excess social security and tier 1 RRTA tax withheld (see page 59)
66a
䊳
74
75
76
Amount
You Owe
䊳
43
43
43
67
䊳
63
䊳
71
c Type:
43
44
44
45
59
59
68
Additional child tax credit. Attach Form 8812
59
69
Amount paid with request for extension to file (see page 59)
70
Payments from: a
Form 2439 b
Form 4136 c
Form 8885
Add lines 64, 65, 66a, and 67 through 70. These are your total payments
b Routing number
d Account number
䊳
57
44
59
72 If line 71 is more than line 63, subtract line 63 from line 71. This is the amount you overpaid
59
䊳
73a Amount of line 72 you want refunded to you
Refund
Direct deposit?
See page 59
and fill in 73b,
73c, and 73d.
56
䊳
64
65
68
43
61
64
69
70
71
37
39
46
31
Payments
37
40
54
Form 8859
b
a
Form 8396
Other credits. Check applicable box(es): a
Form 3800
55
b
Form 8801
c
Form
Add lines 47 through 55. These are your total credits
Subtract line 56 from line 46. If line 56 is more than line 46, enter -0-
55
35
45
● All others:
51
Checking
59
72
73a
Savings
60
Amount of line 72 you want applied to your 2006 estimated tax 䊳
74
Amount you owe. Subtract line 71 from line 63. For details on how to pay, see page 60
60
Estimated tax penalty (see page 60)
76
䊳
59
60
75
Third Party
Designee
Do you want to allow another person to discuss this return with the IRS (see page 61)?
Sign
Here
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Joint return?
See page 17.
Keep a copy
for your
records.
Paid
Preparer’s
Use Only
䊳
Designee’s
䊳
name
Phone
䊳 (
no.
61
Your signature
Yes. Complete the following.
Preparer’s
signature
䊳
)
Date
Your occupation
Date
Spouse’s occupation
Daytime phone number
(
Date
61
Firm’s name (or
yours if self-employed),
address, and ZIP code
䊳
No
Personal identification
䊳
number (PIN)
61
Spouse’s signature. If a joint return, both must sign.
2
38
Amount from line 37 (adjusted gross income)
Check if
self-employed
61
)
Preparer’s SSN or PTIN
EIN
Phone no.
(
)
Form
- 5 -
1040
(2005)
Page 6 of 86 of Instructions 1040
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IRS Customer Service Standards
At the IRS, our goal is to continually improve the
quality of our services. To achieve that goal, we
have developed customer service standards in the
following areas.
● Easier filing and payment options.
● Access to information.
● Accuracy.
●
●
●
●
Prompt refunds.
Canceling penalties.
Resolving problems.
Simpler forms.
If you would like information about the IRS
standards and a report of our accomplishments,
see Pub. 2183.
Help With Unresolved Tax Issues
Office of the Taxpayer Advocate
Contacting Your Taxpayer Advocate
Information You Should
Be Prepared To Provide
If you have attempted to deal with an IRS problem
unsuccessfully, you should contact your Taxpayer
Advocate.
● Your name, address, and social security number (or
employer identification number),
● Your telephone number and hours you can be reached,
The Taxpayer Advocate independently represents your
interests and concerns within the IRS by protecting your
rights and resolving problems that have not been fixed
through normal channels.
● The type of tax return and year(s) involved,
● A detailed description of your problem,
● Your previous attempts to solve the problem and the
office you contacted, and
While Taxpayer Advocates cannot change the tax law or
make a technical tax decision, they can clear up problems
that resulted from previous contacts and ensure that your
case is given a complete and impartial review.
● Description of the hardship you are facing and
supporting documentation (if applicable).
How To Contact Your Taxpayer Advocate
Handling Your Tax Problems
Your assigned personal advocate will listen to your point of
view and will work with you to address your concerns. You
can expect the advocate to provide you with:
● Call the Taxpayer Advocate’s toll-free number:
1-877-777-4778.
● A “fresh look” at your new or on-going problem,
● Call, write, or fax the Taxpayer Advocate office in
your area (see Pub. 1546 for addresses and phone
numbers).
● Timely acknowledgment,
● TTY/TDD help is available by calling 1-800-829-4059.
● The name and phone number of the individual assigned
to your case,
● Visit the website at www.irs.gov/advocate.
● Updates on progress,
● Timeframes for action,
● Speedy resolution, and
● Courteous service.
- 6 -
Page 7 of 86 of Instructions 1040
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Quick and Easy Access to Tax Help and Forms
If you live outside the United States, see Pub. 54 to find out how to get help and forms.
TIP
•
Internet
Phone
You can access the IRS website 24 hours a day,
7 days a week, at www.irs.gov to:
You can order forms and publications and
receive automated information by phone.
and publications. Call 1-800-TAX-FORM
(1-800-829-3676) during the hours shown on page 10 to order
current-year forms, instructions, and publications, and prior-year
forms and instructions. You should receive your order within 10
days.
Forms
Access commercial tax preparation and e-file
services available free to eligible taxpayers;
• Check the status of your 2006 refund;
• Download forms, instructions, and publications;
TeleTax topics. Call 1-800-829-4477 24 hours a day, 7 days a
week, to listen to pre-recorded messages covering about 150 tax
topics. See pages 8 and 9 for a list of the topics.
• Order IRS products online;
• Research your tax questions online;
Refund information. You can check the status of your 2006 refund
• Search publications online by topic or keyword;
24 hours a day, 7 days a week. See page 8 for details.
• Figure your withholding allowances using our W-4
IRS Tax Products CD
calculator; and
• Sign up to receive local and national tax news by email.
You can order Publication 1796, IRS Tax Products CD, and obtain:
Mail
• Current-year forms, instructions, and publications.
You can order forms, instructions, and publications by completing the order blank on page 80.
You should receive your order within 10 days
after we receive your request.
• Prior-year forms, instructions, and publications.
• Tax Map: an electronic research tool and finding aid.
• Tax law frequently asked questions.
• Tax Topics from the IRS telephone response system.
Walk-In
• Fill-in, print, and save features for most tax forms.
You can pick up some of the most requested
forms, instructions, and publications at many
IRS offices, post offices, and libraries. Some grocery stores, copy centers, city and county government offices, credit unions, and office supply
stores have a collection of reproducible tax forms available to photocopy or print from a CD-ROM.
• Internal Revenue Bulletins.
• Toll-free and email technical support.
The CD is released twice during the year.
• The first release will ship the beginning of January 2007.
• The final release will ship the beginning of March 2007.
Buy the CD from National Technical Information Service at
www.irs.gov/cdorders for $25 (no handling fee) or call
1-877-CDFORMS (1-877-233-6767) toll-free to buy the CD for
$25 (plus a $5 handling fee). Price is subject to change.
Other ways to get help. See page 63 for information.
- 7 -
Page 8 of 86 of Instructions 1040
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Refund
Information
Be sure to have a copy of your 2006 tax
return available because you will need to
know the filing status and the exact
whole-dollar amount of your refund. Then,
do one of the following.
• Go to www.irs.gov and click on
Where’s My Refund.
• Call 1-800-829-4477 24 hours a day,
7 days a week, for automated refund information.
You can check on the status of your 2006 refund if it has been at least 6 weeks from the date
you filed your return (3 weeks if you filed electronically). But if you filed Form 8379 with
your return, allow 14 weeks (11 weeks if you filed electronically).
• Call 1-800-829-1954 during the hours
shown on page 10.
Refunds are sent out weekly on
Fridays. If you check the status
of your refund and are not given
the date it will be issued, please
wait until the next week before checking
back.
TIP
Do not send in a copy of your return unless asked to do so.
To get a refund, you generally must file
your return within 3 years from the date the
return was due (including extensions).
What Is
TeleTax?
Recorded Tax
Information
Recorded tax information is available 24
hours a day, 7 days a week. Select the number of the topic you want to hear. Then, call
1-800-829-4477. Have paper and pencil
handy to take notes.
TeleTax Topics
All topics are available in Spanish.
Topic
No.
Subject
IRS Help Available
101
102
103
104
105
IRS services — Volunteer tax
assistance, toll-free telephone,
walk-in assistance, and outreach
programs
Tax assistance for individuals with
disabilities and the hearing impaired
Tax help for small businesses and
the self-employed
Taxpayer Advocate Program — Help
for problem situations
Armed Forces tax information
IRS Procedures
151
152
153
154
155
156
Your appeal rights
Refunds — How long they should
take
What to do if you haven’t filed your
tax return
2006 Form W-2 and Form
1099-R — What to do if not received
Forms and publications — How to
order
Copy of your tax return — How to
get one
Topics by Internet
TeleTax topics are also available through
the IRS website at www.irs.gov.
Topic
No.
Subject
157 Change of address — How to notify
IRS
158 Ensuring proper credit of payments
159 Prior year(s) Form W-2 — How to
get a copy of
Collection
201
202
203
204
205
The collection process
What to do if you can’t pay your tax
Failure to pay child support and
federal nontax and state income tax
obligations
Offers in compromise
Innocent spouse relief (and
separation of liability and equitable
relief)
Alternative Filing Methods
252
253
254
Electronic filing
Substitute tax forms
How to choose a paid tax preparer
Topic
No.
Subject
306 Penalty for underpayment of
estimated tax
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Filing Requirements, Filing
Status, and Exemptions
351
352
353
354
355
356
357
General Information
301
302
303
304
305
When, where, and how to file
Highlights of tax changes
Checklist of common errors when
preparing your tax return
Extension of time to file your tax
return
Recordkeeping
- 8 -
Who must file?
Which form — 1040, 1040A, or
1040EZ?
What is your filing status?
Dependents
Estimated tax
Decedents
Tax information for parents of
kidnapped children
Types of Income
401
402
403
404
405
406
Wages and salaries
Tips
Interest received
Dividends
Refunds of state and local taxes
Alimony received
Page 9 of 86 of Instructions 1040
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TeleTax Topics
(Continued)
Topic
No.
Subject
407 Business income
408 Sole proprietorship
409 Capital gains and losses
410 Pensions and annuities
411 Pensions — The general rule and the
simplified method
412 Lump-sum distributions
413 Rollovers from retirement plans
414 Rental income and expenses
415 Renting residential and vacation
property
416 Farming and fishing income
417 Earnings for clergy
418 Unemployment compensation
419 Gambling income and expenses
420 Bartering income
421 Scholarship and fellowship grants
422 Nontaxable income
423 Social security and equivalent
railroad retirement benefits
424 401(k) plans
425 Passive activities — Losses and
credits
426 Other income
427 Stock options
428 Roth IRA distributions
429 Traders in securities (information for
Form 1040 filers)
430 Exchange of policyholder interest
for stock
Adjustments to Income
451
452
453
455
456
457
458
Individual retirement arrangements
(IRAs)
Alimony paid
Bad debt deduction
Moving expenses
Student loan interest deduction
Tuition and fees deduction
Educator expense deduction
Itemized Deductions
501
502
503
504
505
506
507
508
509
510
511
512
Should I itemize?
Medical and dental expenses
Deductible taxes
Home mortgage points
Interest expense
Contributions
Casualty and theft losses
Miscellaneous expenses
Business use of home
Business use of car
Business travel expenses
Business entertainment expenses
Topic
No.
Subject
513 Educational expenses
514 Employee business expenses
515 Casualty, disaster, and theft losses
Tax Computation
551
552
553
554
555
556
557
558
Standard deduction
Tax and credits figured by the IRS
Tax on a child’s investment income
Self-employment tax
Ten-year tax option for lump-sum
distributions
Alternative minimum tax
Tax on early distributions from
traditional and Roth IRAs
Tax on early distributions from
retirement plans
Tax Credits
601
602
603
604
605
606
607
608
610
Earned income credit (EIC)
Child and dependent care credit
Credit for the elderly or the disabled
Advance earned income credit
Education credits
Child tax credits
Adoption credit
Excess social security and RRTA
tax withheld
Retirement savings contributions
credit
Topic
No.
Subject
756 Employment taxes for household
employees
757 Form 941 — Deposit requirements
758 Form 941 — Employer’s Quarterly
Federal Tax Return
759 Form 940 and 940-EZ — Deposit
requirements
760 Form 940 and Form 940-EZ —
Employer’s Annual Federal
Unemployment Tax Returns
761 Tips — Withholding and reporting
762 Independent contractor vs. employee
Electronic Magnetic Media
Filers — 1099 Series and
Related Information Returns
801
802
803
804
805
Tax Information for Aliens and
U.S. Citizens Living Abroad
851
852
853
IRS Notices
651
652
653
701
703
704
705
854
Notices — What to do
Notice of underreported income —
CP 2000
IRS notices and bills, penalties, and
interest charges
856
857
Basis of Assets, Depreciation,
and Sale of Assets
858
855
Sale of your home
Basis of assets
Depreciation
Installment sales
901
752
753
754
755
Social security and Medicare
withholding rates
Form W-2 — Where, when, and how
to file
Form W-4 — Employee’s
Withholding Allowance Certificate
Form W-5 — Advance earned
income credit
Employer identification number
(EIN) — How to apply
- 9 -
Resident and nonresident aliens
Dual-status alien
Foreign earned income exclusion —
General
Foreign earned income exclusion —
Who qualifies?
Foreign earned income exclusion —
What qualifies?
Foreign tax credit
Individual taxpayer identification
number (ITIN) — Form W-7
Alien tax clearance
Tax Information for Puerto
Rico Residents (in Spanish
only)
Employer Tax Information
751
Who must file magnetically
Applications, forms, and information
Waivers and extensions
Test files and combined federal and
state filing
Electronic filing of information
returns
902
903
904
Who is required to file federal
income tax returns in Puerto Rico
Credits and deductions for taxpayers
in Puerto Rico
Federal employment taxes in Puerto
Rico
Tax assistance for Puerto Rico
residents
Topic numbers are effective
January 1, 2007.
Page 10 of 86 of Instructions 1040
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Calling the IRS
If you cannot find the answer to your question using one of the methods listed on page 7,
please call us for assistance at 1-800-829-1040. You will not be charged for the call unless
your phone company charges you for toll-free calls. Our normal hours of operation are
Monday through Friday from 8:00 a.m. to 8:00 p.m. local time. Assistance provided to
callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time
zone. These hours are subject to change. If you call when assistance is not available, you will
receive a message giving the updated hours of operation.
TIP
Before You Call
IRS representatives care about the quality
of the service provided to you, our customer. You can help us provide accurate,
complete answers to your questions by having the following information available.
• The tax form, schedule, or notice to
which your question relates.
• The facts about your particular situation. The answer to the same question often
varies from one taxpayer to another because of differences in their age, income,
whether they can be claimed as a dependent, etc.
• The name of any IRS publication or
other source of information that you used to
look for the answer.
To maintain your account security, you
may be asked for the following information, which you should also have available.
• Your social security number.
• The amount of refund and filing status
shown on your tax return.
• The “Caller ID Number” shown at the
top of any notice you received.
• Your personal identification number
(PIN) if you have one.
• Your date of birth.
• The numbers in your street address.
If you want to check the status of your 2006 refund, see Refund Information on
page 8.
• Your ZIP code.
If you are asking for an installment
agreement to pay your tax, you will be
asked for the highest amount you can pay
each month and the date on which you can
pay it.
Evaluation of services provided. The IRS
uses several methods to evaluate our telephone service. One method is to record
telephone calls for quality purposes only. A
random sample of recorded calls is selected
for review through the quality assurance
process. Other methods include listening to
live calls in progress and random selection
of customers for participation in a customer
satisfaction survey.
Making the Call
Call 1-800-829-1040 (deaf customers with
access to TTY/TDD equipment may call
1-800-829-4059). Our menu allows you to
speak your responses or use your keypad to
select a menu option. After receiving your
menu selection, the system will direct your
call to the appropriate assistance. You can
do the following within the system.
• Order tax forms and publications.
- 10 -
• Find out what you owe.
• Determine if we have adjusted your
account or received payments you made.
• Request a transcript of your tax return
or account.
• Find out where to send your tax return
or payment.
• Request more time to pay or set up a
monthly installment agreement.
• Find out if you qualify for innocent
spouse relief.
Before You Hang Up
If you do not fully understand the answer
you receive, or you feel our representative
may not fully understand your question,
our representative needs to know this. He
or she will be happy to take additional time
to be sure your question is answered fully.
By law, you are responsible for paying
your share of federal income tax. If we
should make an error in answering your
question, you are still responsible for the
payment of the correct tax. Should this occur, however, you will not be charged any
penalty.
Page 11 of 86 of Instructions 1040
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Before You Fill In Form 1040
TIP
For details on these and other
changes for 2006 and 2007, see
Pub. 553.
What’s New for 2006
New credit for residential energy improvements. You may be able to take a residen-
IRA deduction expanded. You and your
Elective salary deferrals. The maximum
spouse, if filing jointly, may each be able to
deduct up to $5,000 if age 50 or older at the
end of 2006. You may be able to take an
IRA deduction if you were covered by a
retirement plan and your 2006 modified adjusted gross income (AGI) is less than
$85,000 if married filing jointly or qualifying widow(er).
amount you can defer under all plans is
generally limited to $15,000 ($10,000 if
you only have SIMPLE plans; $18,000 for
section 403(b) plans if you qualify for the
15-year rule). The catch-up contribution
limit increased to $5,000 ($2,500 for
SIMPLE plans). See the instructions for
line 7 on page 22.
tial energy credit for amounts paid in 2006
to have qualified energy saving items installed in your main home. See the instructions for line 52 on page 41.
For purposes of taking an IRA deduction, earned income includes any nontaxable combat pay received by a member of
the U.S. Armed Forces.
Alternative motor vehicles. You may be
Educator expense deduction expires. The
able to take a credit if you place an energy
efficient motor vehicle or alternative fuel
vehicle refueling property in service in
2006. See Form 8910 and Form 8911. You
can no longer take a deduction for
clean-fuel vehicles or refueling property.
deduction from AGI for educator expenses
has expired. To deduct educator expenses,
you must itemize your deductions.
New credits for clean renewable energy
bonds or Gulf bonds. You may be able to
take a credit based on the face amount of
any clean renewable energy bond or Gulf
tax credit bond you hold during 2006. The
amount of any credit before tax liability
limits must be included as interest income.
See Form 8912.
Alternative minimum tax (AMT)
exemption amount increased. The AMT
exemption amount is increased to $42,500
($62,550 if married filing jointly or a qualifying widow(er); $31,275 if married filing
separately).
Foreign earned income tax worksheet. If
you claim the foreign earned income exclusion or housing exclusion on Form 2555 or
Form 2555-EZ, you must use the Foreign
Earned Income Tax Worksheet to figure
your tax. See the instructions for line 44 on
page 36.
Tax on children’s income. Form 8615
must be used to figure the tax of children
under age 18 with investment income of
more than $1,700. See the instructions for
line 44 on page 36. The election to report a
child’s investment income on a parent’s return and the special rule for when a child
must file Form 6251 also now apply to
children under age 18. See pages 12 and 40.
Personal exemption and itemized
deduction phaseouts reduced. The
phaseouts of the personal exemptions and
itemized deductions are reduced by 1⁄3.
Tuition and fees deduction expires. You
cannot take a deduction for qualified tuition
and fees paid in 2006. But you still may be
able to take a credit for these expenses.
District of Columbia first-time homebuyer
credit expires. This credit does not apply
to homes purchased after December 31,
2005.
Earned income credit (EIC). You may be
able to take the EIC if:
• A child lived with you and you earned
less than $36,348 ($38,348 if married filing
jointly), or
• A child did not live with you and you
earned less than $12,120 ($14,120 if married filing jointly).
See the instructions for lines 66a and
66b that begin on page 46.
Standard mileage rates. The 2006 rate for
business use of your vehicle is 441⁄2 cents a
mile. The 2006 rate for use of your vehicle
to get medical care or to move is 18 cents a
mile.
Direct deposit of refunds. If you choose
direct deposit of your refund, you may be
able to split the refund into more than one
account. See the instructions for line 73a on
page 60.
Credit for federal telephone excise tax
paid. If you paid the federal excise tax on
your long distance telephone service, you
can claim a credit. See the instructions for
line 71 on page 60.
- 11 -
Mailing your return. You may be mailing
your return to a different address this year
because the IRS has changed the filing location for several areas. If you received an
envelope with your tax package, please use
it. Otherwise, see Where Do You File? on
the back cover.
What’s New for 2007
IRA deduction expanded for certain people. You may be able to take an IRA de-
duction if you were covered by a retirement
plan and your 2007 modified AGI is less
than $100,000 if married filing jointly or
qualifying widow(er).
Earned income credit (EIC). You may be
able to take the EIC if:
• A child lived with you and you earned
less than $XX,XXX ($XX,XXX if married
filing jointly), or
• A child did not live with you and you
earned less than $XX,XXX ($XX,XXX if
married filing jointly).
Nontaxable combat pay. The election to
include nontaxable combat pay in earned
income for the earned income credit will
expire.
Retirement savings contribution credit expires. The credit for a contribution to a
retirement savings plan will expire.
Exemption for housing person displaced
by Hurricane Katrina expires. The addi-
tional exemption amount for housing a person displaced by Hurricane Katrina will
expire.
Domestic production activities deduction.
The deduction rate for 2007 will be increased to 6%.
Page 12 of 86 of Instructions 1040
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Filing
Requirements
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
TeleTax topic 901 (see page 8) to see if
they must file.
Even if you do not otherwise
have to file a return, you should
TIP
file one to get a refund of any
federal income tax withheld.
You should also file if you are eligible for
the earned income credit, additional child
tax credit, health coverage tax credit, or
credit for federal telephone excise tax paid.
Exception for children under age 18. If
you are planning to file a tax return for your
child who was under age 18 at the end of
2006 and certain other conditions apply,
you can elect to include your child’s income on your return. But you must use
Form 8814 to do so. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553
(see page 8) or see Form 8814.
A child born on January 1, 1989, is considered to be age 18 at the end of 2006. Do
not use Form 8814 for such a child.
Resident aliens. These rules also apply if
you were a resident alien. Also, you may
qualify for certain tax treaty benefits. See
Pub. 519 for details.
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 www.irs.gov 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 at the end of 2006.
• 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
CAUTION
alien. Most nonresident aliens
and dual-status aliens have different filing
requirements and may have to file Form
1040NR or Form 1040NR-EZ. Pub. 519
discusses these requirements and other information to help aliens comply with U.S.
tax law, including tax treaty benefits and
special rules for students and scholars.
!
When and Where
Should You File?
Not later than April 16, 2007. If you live in
Maine, Maryland, Massachusetts, New
Hampshire, New York, Vermont, or the
District of Columbia you have until April
17, 2007. If you file after this date, you may
have to pay interest and penalties. See page
64.
See the back cover for filing instructions
and addresses. For details on using a private delivery service, see page 15.
What if You Cannot File on
Time?
You can get an automatic 6-month extension if, no later than April 16, 2007, you
file Form 4868. For details, see Form 4868.
An automatic 6-month extension to file does not extend the
time to pay your tax. See Form
CAUTION
4868.
If you are a U.S. citizen or resident, 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
attach a statement to your return showing
that you meet the requirements. If you are
still unable to file your return by the end of
the 2-month period, you can get an additional 4 months if, no later than June 15,
2007, you file Form 4868. This 4-month
extension of time to file does not extend the
time to pay your tax. See Form 4868.
!
Chart A—For Most People
IF your filing status is . . .
AND at the end of 2006
you were* . . .
THEN file a return if your gross
income** was at least . . .
Single
under 65
65 or older
$8,450
9,700
Married filing jointly***
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
Married filing separately (see page 17)
any age
Head of household (see page 17)
under 65
65 or older
$10,850
12,100
Qualifying widow(er) with dependent
child (see page 17)
under 65
65 or older
$13,600
14,600
$16,900
17,900
18,900
$3,300
* If you were born on January 1, 1942, you are considered to be age 65 at the end of 2006.
** Gross income means all income you received in the form of money, goods, property, and services that is not exempt
from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Do
not include social security benefits unless you are married filing a separate return and you lived with your spouse at
any time in 2006.
*** If you did not live with your spouse at the end of 2006 (or on the date your spouse died) and your gross income was
at least $3,300, you must file a return regardless of your age.
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Chart B—For Children and Other Dependents (See the instructions for line 6c that begin on
page 19 to find out if someone can claim you as a dependent.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income includes
wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $850.
• Your earned income was over $5,150.
• Your gross income was more than the larger of —
• $850, or
• Your earned income (up to $4,850) plus $300.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,100 ($3,350 if 65 or older and blind).
• Your earned income was over $6,400 ($7,650 if 65 or older and blind).
• Your gross income was more than —
The larger of:
Plus
• $850, or
• Your earned income (up to $4,850) plus $300
}
This amount:
$1,250 ($2,500 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 $850.
• Your earned income was over $5,150.
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of —
• $850, or
• Your earned income (up to $4,850) plus $300.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $1,850 ($2,850 if 65 or older and blind).
• Your earned income was over $6,150 ($7,150 if 65 or older and blind).
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than —
The larger of:
Plus
This amount:
• $850, or
• Your earned income (up to $4,850) plus $300
}
$1,000 ($2,000 if 65 or
older and blind)
Chart C—Other Situations When You Must File
You must file a return if any of the four conditions below apply for 2006.
1. You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are
filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
d. Social security and Medicare tax on tips you did not report to your employer.
e. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on
group-term life insurance and additional tax on health savings account distributions. See the instructions for line 63 on page 43.
f. Recapture taxes. See the instructions for line 44, on page 36, and line 63, on page 43.
2.
You received any advance earned income credit (EIC) payments from your employer. These payments are shown in
Form W-2, box 9.
3.
You had net earnings from self-employment of at least $400.
4.
You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social
security and Medicare taxes.
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Where To Report Certain Items From 2006 Forms W-2, 1098, and 1099
IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use free online commercial tax preparation
software to file your federal income tax return. Visit www.irs.gov/efile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 64. If you itemize your deductions and any
state or local income tax withheld is shown on these forms, include the tax withheld on Schedule A, line 5.
Form
Item and Box in Which It Should Appear
Where To Report if Filing Form 1040
W-2
Wages, tips, other compensation (box 1)
Allocated tips (box 8)
Advance EIC payment (box 9)
Dependent care benefits (box 10)
Adoption benefits (box 12, code T)
Employer contributions to an Archer
MSA (box 12, code R)
Employer contributions to a health savings account
(box 12, code W)
Form 1040,
See Wages,
Form 1040,
Form 2441,
Form 8839,
Form 8853,
W-2G
Gambling winnings (box 1)
Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
1098
Mortgage interest (box 1)
Points (box 2)
Refund of overpaid interest (box 3)
}
line 7
Salaries, Tips, etc. on page 22
line 61
line 12
line 22
line 3
Form 8889, line 9
Schedule A, line 10*
Form 1040, line 21, but first see the instructions on Form 1098*
1098-C
Contributions of motor vehicles, boats, and
airplanes
Schedule A, line 16
1098-E
Student loan interest (box 1)
See the instructions for Form 1040, line 33, on page 33*
1098-T
Qualified tuition and related expenses
(box 1)
See the instructions for Form 1040, line 50, on page 40, but first see
the instructions on Form 1098-T*
1099-A
Acquisition or abandonment of secured property
See Pub. 544
1099-B
Stocks, bonds, etc. (box 2)
Bartering (box 3)
Aggregate profit or (loss) (box 11)
See the instructions on Form 1099-B
See Pub. 525
Form 6781, line 1
1099-C
Canceled debt (box 2)
Form 1040, line 21, but first see the instructions on Form 1099-C*
1099-DIV
Total ordinary dividends (box 1a)
Qualified dividends (box 1b)
Total capital gain distributions (box 2a)
Unrecaptured section 1250 gain (box 2b)
Section 1202 gain (box 2c)
Form 1040, line 9a
See the instructions for Form 1040, line 9b, on page 23
Form 1040, line 13, or, if required, Schedule D, line 13
See the instructions for Schedule D, line 19, that begin on page D-7
See Exclusion of Gain on Qualified Small Business (QSB) Stock in
the instructions for Schedule D on page D-4
See the instructions for Schedule D, line 18, on page D-7
See the instructions for Form 1040, line 9a, on page 23
Schedule A, line 22
Form 1040, line 47, or Schedule A, line 8
Collectibles (28%) gain (box 2d)
Nondividend distributions (box 3)
Investment expenses (box 5)
Foreign tax paid (box 6)
1099-G
Unemployment compensation (box 1)
State or local income tax refunds, credits, or
offsets (box 2)
ATAA payments (box 5)
Taxable grants (box 6)
Agriculture payments (box 7)
Form 1040, line 19. But if you repaid any unemployment
compensation in 2006, see the instructions for line 19 on
page 27.
See the instructions for Form 1040, line 10, that begin on
page 23*
Form 1040, line 21
Form 1040, line 21*
See the Instructions for Schedule F or Pub. 225*
* If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the
activity on that schedule or form instead.
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Form
Item and Box in Which It Should Appear
Where To Report if Filing Form 1040
1099-INT
Interest income (box 1)
Early withdrawal penalty (box 2)
Interest on U.S. savings bonds and Treasury
obligations (box 3)
Investment expenses (box 5)
Foreign tax paid (box 6)
See the instructions for Form 1040, line 8a, on page 22
Form 1040, line 30
See the instructions for Form 1040, line 8a, on page 22
Schedule A, line 22
Form 1040, line 47, or Schedule A, line 8
1099-LTC
Long-term care and accelerated death benefits
See Pub. 502 and the Instructions for Form 8853
1099-MISC
Rents (box 1)
Royalties (box 2)
See the Instructions for Schedule E*
Schedule E, line 4 (for timber, coal, and iron ore royalties, see
Pub. 544)*
Form 1040, line 21*
Schedule C, C-EZ, or F. But if you were not self-employed, see the
instructions on Form 1099-MISC.
See the instructions for Form 1040, line 63, on page 44
See the instructions on Form 1099-MISC
Other income (box 3)
Nonemployee compensation (box 7)
Excess golden parachute payments (box 13)
Other (boxes 5, 6, 8, 9, 10, 14, and 15b)
1099-OID
1099-PATR
}
Original issue discount (box 1)
Other periodic interest (box 2)
Early withdrawal penalty (box 3)
Original issue discount on U.S. Treasury
obligations (box 6)
Investment expenses (box 7)
Patronage dividends and other distributions from a
cooperative (boxes 1, 2, 3, and 5)
Domestic production activities deduction (box 6)
Credits (boxes 7, 8, and 10)
See the instructions on Form 1099-OID
Form 1040, line 30
See the instructions on Form 1099-OID
Schedule A, line 22
Patron’s AMT adjustment (box 9)
Deduction for small refiner capital costs (box 10)
Schedule C, C-EZ, or F or Form 4835, but first see the instructions on
Form 1099-PATR
Form 8903, line 17
Form 3468, 5884, 5884-A, 6478, 8835, 8844, 8845, 8861, 8864, or
8896
Form 6251, line 26
Schedule C, C-EZ, or F
1099-Q
Qualified education program payments
See the instructions for Form 1040, line 21, on page 29
1099-R
Distributions from IRAs**
Distributions from pensions, annuities, etc.
See the instructions for Form 1040, lines 15a and 15b, on page 25
See the instructions for Form 1040, lines 16a and 16b, that begin on
page 25
See the instructions on Form 1099-R
Capital gain (box 3)
1099-S
1099-SA
Gross proceeds from real estate transactions (box
2)
Buyer’s part of real estate tax (box 5)
Form 4797, Form 6252, or Schedule D. But if the property was your
home, see the Instructions for Schedule D to find out if you must
report the sale or exchange.
See the instructions for Schedule A, line 6, on page A-5*
Distributions from health savings accounts (HSAs)
Distributions from MSAs***
Form 8889, line 12a
Form 8853
* If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the
activity on that schedule or form instead.
** This includes distributions from Roth, SEP, and SIMPLE IRAs.
*** This includes distributions from Archer and Medicare Advantage MSAs.
Private Delivery Services
You can use certain private delivery services designated by the IRS to meet the
‘‘timely mailing as timely filing/paying’’
rule for tax returns and payments. These
private delivery services include only the
following.
• DHL Express (DHL): DHL Same Day
Service, DHL Next Day 10:30 am, DHL
Next Day 12:00 pm, DHL Next Day 3:00
pm, and DHL 2nd Day Service.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International
Priority, and FedEx International First.
• United Parcel Service (UPS): 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.
- 15 -
The private delivery service can tell you
how to get written proof of the mailing
date.
Private delivery services cannot
deliver items to P.O. boxes.
You must use the U.S. Postal
CAUTION
Service to mail any item to an
IRS P.O. box address.
!
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Form 1040 — Line 1
Line
Instructions for
Form 1040
Name and Address
Use the Peel-Off Label
Using your peel-off name and address label
on the back of this booklet will speed the
processing of your return. It also prevents
common errors that can delay refunds or
result in unnecessary notices. Put the label
on your return after you have finished it.
Cross out any incorrect information and
print the correct information. Add any
missing items, such as your apartment
number.
Address Change
If the address on your peel-off label is not
your current address, cross out your old
address and print your new address. If you
plan to move after filing your return, use
Form 8822 to notify the IRS of your new
address.
Name Change
If you changed your name because of marriage, divorce, etc., be sure to report the
change to your local Social Security Administration office before filing your return. This prevents delays in processing
your return and issuing refunds. It also
safeguards your future social security benefits. See page 64 for more details. If you
received a peel-off label, cross out your
former name and print your new name.
What if You Do Not Have a
Label?
Print or type the information in the spaces
provided. If you are married filing a separate return, enter your spouse’s name on
line 3 instead of below your name.
If you filed a joint return for
2005 and you are filing a joint
return for 2006 with the same
spouse, be sure to enter your
names and SSNs in the same order as on
your 2005 return.
TIP
P.O. Box
Enter your box number only if your post
office does not deliver mail to your home.
IRS e-file takes the guesswork out of preparing your return. You may also
be eligible to use free online commercial tax preparation software to file
your federal income tax return. Visit www.irs.gov/efile for details.
Section references are to the Internal Revenue Code.
Foreign Address
Enter the information in the following order: City, province or state, and country.
Follow the country’s practice for entering
the postal code. Do not abbreviate the
country name.
Death of a Taxpayer
See page 64.
Social Security
Number (SSN)
An incorrect or missing SSN can increase
your tax or reduce your refund. To apply
for an SSN, fill in Form SS-5 and return it,
along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online
at www.socialsecurity.gov, from your local
SSA office, or by calling the SSA at
1-800-772-1213. It usually takes about 2
weeks to get an SSN.
Check that your SSN on your Forms
W-2 and 1099 agrees with your social security card. If not, see page 64 for more
details.
IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens
If you are a nonresident or resident alien
and you do not have and are not eligible to
get an SSN, you must apply for an ITIN.
For details on how to do so, see Form W-7
and its instructions. It usually takes about
4-6 weeks to get an ITIN.
If you already have an ITIN, enter it
wherever your SSN is requested on your
tax return.
Note. An ITIN is for tax use only. It does
not entitle you to social security benefits or
change your employment or immigration
status under U.S. law.
Nonresident Alien Spouse
If your spouse is a nonresident alien and
you file a joint or separate return, your
spouse must have either an SSN or an ITIN.
Need more information or forms? See page 7.
- 16 -
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. If you want $3 to go to
this fund, check the box. If you are filing a
joint return, your spouse can also have $3
go to the fund. If you check a box, your tax
or refund will not change.
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 or qualifying
widow(er) with dependent child.
TIP
More than one filing status can
apply to you. Choose the one
that will give you the lowest
tax.
Line 1
Single
You can check the box on line 1 if any of
the following was true on December 31,
2006.
• You were never married.
• You were legally separated, according
to your state law, under a decree of divorce
or separate maintenance.
• You were widowed before
January 1, 2006, and did not remarry in
2006. But if you have a dependent child,
you may be able to use the qualifying
widow(er) filing status. See the instructions
for line 5 that begin on page 17.
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Form 1040 — Lines 2 Through 5
Line 2
Line 4
Married Filing Jointly
Head of Household
You can check the box on line 2 if any of
the following apply.
• You were married at the end of 2006,
even if you did not live with your spouse at
the end of 2006.
• Your spouse died in 2006 and you did
not remarry in 2006.
• You were married at the end of 2006,
and your spouse died in 2007 before filing a
2006 return.
For federal tax purposes, a marriage
means only a legal union between a man
and a woman as husband and wife. A husband and wife can file a joint return even if
only one had income or if they did not live
together all year. However, both persons
must sign the return. Once you file a joint
return, you cannot choose to file separate
returns for that year after the due date of the
return.
Joint and several tax liability. If you file a
joint return, both you and your spouse are
generally responsible for the tax and any
interest or penalties due on the return. This
means that if one spouse does not pay the
tax due, the other may have to. However,
see Innocent Spouse Relief on page 63.
Nonresident aliens and dual-status aliens.
Generally a husband and wife cannot file a
joint return if either spouse is a nonresident
alien at any time during the year. However,
if you were a nonresident alien or a
dual-status alien and were married to a U.S.
citizen or resident alien at the end of 2006,
you may elect to be treated as a resident
alien and file a joint return. See Pub. 519
for details.
Line 3
Married Filing Separately
If you are married and file a separate return,
you will usually pay more tax than if you
use another filing status that you qualify
for. Also, if you file a separate return, you
cannot take the student loan interest deduction, the education credits, or the earned
income credit. You also cannot take the
standard deduction if your spouse itemizes
deductions.
Generally, you report only your own
income, exemptions, deductions, and credits. Different rules apply to people in community property states. See page 22.
You may be able to file as head
of household if you had a child
TIP
living with you and you lived
apart from your spouse during
the last 6 months of 2006. See Married
persons who live apart on this page.
TIP
Special rules may apply for
people who had to relocate because of Hurricane Katrina,
Rita, or Wilma. For details, see
Pub. 4492.
This filing status is for unmarried individuals who provide a home for certain
other persons. (Some married persons who
live apart are considered unmarried. See
Married persons who live apart on this
page.) You can check the box on line 4 only
if you were unmarried or legally separated
(according to your state law) under a decree
of divorce or separate maintenance at the
end of 2006 and either 1 or 2 below applies.
1. You paid over half the cost of keeping
up a home that was the main home for all of
2006 of your parent whom you can claim as
a dependent, except under a multiple support agreement (see page 21). Your parent
did not have to live with you.
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 below).
a. Any person whom you can claim as a
dependent. But do not include:
i. Your qualifying child (as defined in
Step 1 on page 19) whom you claim as
your dependent based on the rules for
Children of divorced or separated parents on page 20,
ii. Any person who is your dependent
only because he or she lived with you for
all of 2006, or
iii. Any person you claimed as a dependent under a multiple support agreement. See page 21.
b. Your unmarried qualifying child who
is not your dependent.
c. Your married qualifying child who is
not your dependent only because you can
be claimed as a dependent on someone
else’s 2006 return.
d. Your child who is neither your dependent nor your qualifying child because of
the rules for Children of divorced or separated parents on page 20.
If the child is not your dependent, enter
the child’s name on line 4. If you do not
enter the name, it will take us longer to
process your return.
Dependent. To find out if someone is your
dependent, see the instructions for line 6c
that begin on page 19.
Exception to time lived with you. Tempo-
rary absences for special circumstances,
such as for school, vacation, medical care,
military service, and detention in a juvenile
- 17 -
facility, count as time lived in the home. If
the person for whom you kept up a home
was born or died in 2006, you can still file
as head of household as long as the home
was that person’s main home for the part of
the year he or she was alive. Also see Kidnapped child on page 21, if applicable.
Keeping up a home. To find out what is
included in the cost of keeping up a home,
see Pub. 501.
If you used payments you received
under Temporary Assistance for Needy
Families (TANF) or other public assistance
programs to pay part of the cost of keeping
up your home, you cannot count them as
money you paid. However, you must include them in the total cost of keeping up
your home to figure if you paid over half of
the cost.
Married persons who live apart. Even if
you were not divorced or legally separated
at the end of 2006, you are considered unmarried if all of the following apply.
• You lived apart from your spouse for
the last 6 months of 2006. 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 2006.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2006 (if half or less, see
Exception to time lived with you on this
page).
• You claim this child as your dependent or the child’s other parent claims him
or her under the rules for Children of divorced or separated parents on page 20.
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.
Line 5
Qualifying Widow(er) With
Dependent Child
TIP
Special rules may apply for
people who had to relocate because of Hurricane Katrina,
Rita, or Wilma. For details, see
Pub. 4492.
You can check the box on line 5 and use
joint return tax rates for 2006 if all of the
following apply.
Need more information or forms? See page 7.
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Form 1040 — Lines 5 Through 6b
• Your spouse died in 2004 or 2005 and
you did not remarry in 2006.
• You have a child or stepchild whom
you claim as a dependent. This does not
include a foster child.
• This child lived in your home for all of
2006. If the child did not live with you for
the required time, see Exception to time
lived with you below.
• 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 did not actually do so.
If your spouse died in 2006, you cannot
file as qualifying widow(er) with dependent child. Instead, see the instructions for
line 2 on page 17.
Adopted child. An adopted child is always
treated as your own child. An adopted child
includes a child lawfully placed with you
for legal adoption.
Dependent. To find out if someone is your
dependent, see the instructions for line 6c
that begin on page 19.
Exception to time lived with you. Tempo-
rary absences for special circumstances,
such as for school, vacation, medical care,
military service, and detention in a juvenile
facility, count as time lived in the home. A
child is considered to have lived with you
for all of 2006 if the child was born or died
in 2006 and your home was the child’s
home for the entire time he or she was
alive. Also see Kidnapped child on page
21, if applicable.
Keeping up a home. To find out what is
included in the cost of keeping up a home,
see Pub. 501.
If you used payments you received
under Temporary Assistance for Needy
Families (TANF) or other public assistance
programs to pay part of the cost of keeping
up your home, you cannot count them as
money you paid. However, you must include them in the total cost of keeping up
your home to figure if you paid over half of
the cost.
Exemptions
You usually can deduct $3,300 on line 42
for each exemption you can take. You may
also be able to take an additional exemption
amount on line 42 if you provided housing
to a person displaced by Hurricane Katrina.
Need more information or forms? See page 7.
- 18 -
Line 6b
Spouse
Check the box on line 6b if either of the
following applies.
1. Your filing status is married filing
jointly and your spouse cannot be claimed
as a dependent on another person’s return.
2. You were married at the end of 2006,
your filing status is married filing separately or head of household, and both of the
following apply.
a. Your spouse had no income and is not
filing a return.
b. Your spouse cannot be claimed as a
dependent on another person’s return.
If your filing status is head of household
and you check the box on line 6b, enter the
name of your spouse on the dotted line next
to line 6b. Also, enter your spouse’s social
security number in the space provided at
the top of your return.
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Form 1040 — Line 6c
1. Do you have a child who meets the conditions to be your
qualifying child?
Line 6c—Dependents
Yes. Go to Step 2.
Dependents and Qualifying Child for Child
Tax Credit
Follow the steps below to find out if a person qualifies as your
dependent, qualifies you to take the child tax credit, or both. If you
have more than four dependents, attach a statement to your return
with the required information.
Special rules may apply for people who had to relocate
because of Hurricane Katrina, Rita, or Wilma. For
details, see Pub. 4492.
TIP
Step 1
Step 2
No. Go to Step 4 on page
20.
Is Your Qualifying Child Your
Dependent?
1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? If the child was
adopted, see Exception to citizen test on page 21.
Yes. Continue
No.
䊲
Do You Have a Qualifying Child?
STOP
You cannot claim this child
as a dependent. Go to Form
1040, line 7.
2. Was the child married?
Yes. See Married
person on page 21.
A qualifying child is a child who is your...
No. Continue
䊲
3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else’s 2006 tax return? See Steps 1,
2, and 4.
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)
Yes. You cannot
claim any dependents.
Go to Step 3.
AND
No. You can claim this
child as a dependent. Complete Form 1040, line 6c,
columns (1) through (3) for
this child. Then, go to Step
3.
was ...
Under age 19 at the end of 2006
Step 3
or
Under age 24 at the end of 2006 and a student (see page 21)
or
Any age and permanently and totally disabled (see page 21)
Does Your Qualifying Child
Qualify You for the Child Tax
Credit?
1. Was the child under age 17 at the end of 2006?
Yes. Continue
No.
䊲
AND
STOP
This child is not a qualifying child for the child tax
credit. Go to Form 1040,
line 7.
who...
Did not provide over half of his or her own support for 2006
(see Pub. 501)
2. Was the child a U.S. citizen, U.S. national, or a U.S. resident alien? If the child was adopted, see Exception to citizen
test on page 21.
AND
who...
Lived with you for more than half of 2006. If the child did
not live with you for the required time, see Exception to time
lived with you on page 21.
!
CAUTION
Yes. This child is a
qualifying child for the
child tax credit. If this
child is your dependent, check the box on
Form 1040, line 6c,
column (4). Otherwise,
you must complete
and attach Form 8901.
No.
STOP
This child is not a qualifying child for the child tax
credit. Go to Form 1040,
line 7.
If the child meets the conditions to be a qualifying
child of any other person (other than your spouse
if filing jointly) for 2006, see Qualifying child of
more than one person on page 21.
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Need more information or forms? See page 7.
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Form 1040 — Line 6c
Step 4
2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? If
your qualifying relative was adopted, see Exception to the
citizen test on page 21.
Is Your Qualifying Relative Your
Dependent?
Yes. Continue
No.
䊲
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)
STOP
You cannot claim this person as a dependent. Go to
Form 1040, line 7.
3. Was your qualifying relative married?
or
Yes. See Married
person on page 21.
Brother, sister, or a son or daughter of either of them (for
example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them
(for example, your grandmother, grandfather, aunt, or uncle)
䊲
4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else’s 2006 tax return? See Steps 1,
2, and 4.
Yes.
or
STOP
You cannot claim any
dependents. Go to
Form 1040, line 7.
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 does not violate local law. If the person did not
live with you for the required time, see Exception to time
lived with you on page 21
No. Continue
No. You can claim this
person as a dependent.
Complete Form 1040, line
6c, columns (1) through
(3). Do not check the box
on Form 1040, line 6c, column (4).
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.
AND
Adoption taxpayer identification numbers (ATINs). If you have a
who was not...
Children of divorced or separated parents. A child will be treated
dependent who was placed with you for legal adoption and you do
not know his or her SSN, you must get an ATIN for the dependent
from the IRS. See Form W-7A for details.
A qualifying child (see Step 1) of any person for 2006
AND
who...
Had gross income of less than $3,300 in 2006. If the person
was permanently and totally disabled, see Exception to gross
income test on page 21
AND
For whom you provided...
Over half of his or her support in 2006. But see the
exceptions for Children of divorced or separated parents on
this page, Multiple support agreements on page 21, and
Kidnapped child on page 21.
1. Does any person meet the conditions to be your qualifying
relative?
Yes. Go to question
2.
No.
STOP
Go to Form 1040, line 7.
Need more information or forms? See page 7.
as being the qualifying child or qualifying relative of his or her
noncustodial parent (the parent with whom the child lived for the
lesser part of 2006) if all of the following apply.
1. The parents are divorced, legally separated, separated under a
written separation agreement, or lived apart at all times during
the last 6 months of 2006.
2. The child received over half of his or her support for 2006
from the parents (without regard to the rules on Multiple
support agreements on page 21). Support of a child received
from a parent’s spouse is treated as provided by the parent.
3. The child is in custody of one or both of the parents for more
than half of 2006.
4. Either of the following applies.
a. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a
dependent for 2006 and the noncustodial parent attaches the
form or statement to his or her return.
b. A decree of divorce or separate maintenance or written separation agreement between the parents that applies to 2006
provides that the noncustodial parent can claim the child as a
dependent. If the decree or agreement went into effect before
1985, the noncustodial parent must provide at least $600 for
support of the child during 2006.
If the decree or agreement described above went into effect after
1984, the noncustodial parent can attach certain pages from the
decree or agreement instead of Form 8332. The decree or agreement must state all three of the following.
1. The noncustodial parent can claim the child as a dependent
without regard to any condition, such as payment of support.
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Form 1040 — Line 6c
2. The other parent will not claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must attach 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 attach the required information even if you
filed it with your return in an earlier year.
CAUTION
If the rules above apply and this child would otherwise be the
qualifying child of more than one person:
• Only the noncustodial parent can claim the child for purposes
of the dependency exemption (line 6c) and the child tax credits
(lines 53 and 68).
• For head of household filing status (line 4), the credit for child
and dependent care expenses (line 48), and the earned income
credit (EIC) (lines 66a and 66b), only one person can claim
these three benefits. No other person can claim any of these
three benefits unless he or she has a different qualifying child.
If you and any other person claim the child as a qualifying
child, the IRS will apply the rules shown under Qualifying
child of more than one person on this page. If you will not be
taking the EIC with a qualifying child because of these rules,
put “No” on the dotted line next to line 66a.
See Pub. 501 for more details.
Exception to citizen test. If you are a U.S. citizen or U.S. national
and your adopted child lived with you all year as a member of your
household, that child meets the citizen test.
Exception to gross income test. If your relative (including a person
who lived with you all year as a member of your household) is
permanently and totally disabled (defined on this page), certain
income for services performed at a sheltered workshop may be
excluded for this test. For details, see Pub. 501.
Exception to time lived with you. A person is considered to have
lived with you for all of 2006 if the person was born or died in 2006
and your home was this person’s home for the entire time he or she
was alive. Temporary absences for special circumstances, such as
for school, vacation, medical care, military service, or detention in a
juvenile facility, count as time lived with you. Also see Children of
divorced or separated parents on page 20 or Kidnapped child below.
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 who, at any time in
2006, cannot engage in any substantial gainful activity because of a
physical or mental condition and a doctor has determined that this
condition (a) has lasted or can be expected to last continuously for
at least a year, or (b) can be expected to lead to death.
Qualifying child of more than one person. If the child is the quali-
fying 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 rules for Children of divorced or separated parents on
page 20 apply.
1. Dependency exemption (line 6c).
2. Child tax credits (lines 53 and 68).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 48).
5. Earned income credit (lines 66a and 66b).
No other person can take any of the five tax benefits listed above
unless he or she has a different qualifying child. If you and any
other person claim the child as a qualifying child, the IRS will apply
the following rules.
• If only one of the persons is the child’s parent, the child will be
treated as the qualifying child of the parent.
• If two of the persons are the child’s parents, the child will be
treated as the qualifying child of the parent with whom the
child lived for the longer period of time in 2006. If the child
lived with each parent for the same amount of time, the child
will be treated as the qualifying child of the parent who had the
higher adjusted gross income (AGI) for 2006.
• If none of the persons are the child’s parent, the child will be
treated as the qualifying child of the person who had the
highest AGI for 2006.
Example. Your daughter meets the conditions to be a qualifying
child for both you and your mother. If you and your mother both
claim tax benefits based on the child, the rules above apply. Under
these rules, you are entitled to treat your daughter as a qualifying
child for any of the five tax benefits listed above for which you
otherwise qualify. Your mother would not be entitled to take any of
the five tax benefits listed above unless she has a different qualifying child.
Foster child. A foster child is any child placed with you by an
If you will be claiming the child as a qualifying child, go to Step
2 on page 19. Otherwise, stop; you cannot claim any benefits based
on this child. Go to Form 1040, line 7.
authorized placement agency or by judgment, decree, or other order
of any court of competent jurisdiction.
Social security number. You must enter each dependent’s social
Kidnapped child. If your child is presumed by law enforcement
authorities to have been kidnapped by someone who is not a family
member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er)
filing status, the deduction for dependents, child tax credit, and the
earned income credit (EIC). For details, use TeleTax topic 357 (see
page 8) or see Pub. 501 (Pub. 596 for the EIC).
Married person. If the person is married, you cannot claim that
person as your dependent if he or she files a joint return. But this
rule does not apply if the return is filed only as a claim for refund
and no tax liability would exist for either spouse if they had filed
separate returns. If the person meets this exception, go to Step 2,
question 3, on page 19 (for a qualifying child) or Step 4, question 4,
on page 20 (for a qualifying relative). If the person does not meet
this exception, go to Step 3 on page 19 (for a qualifying child) or
Form 1040, line 7 (for a qualifying relative).
Multiple support agreements. If no one person contributed over
half of the support of your relative (including a person who lived
security number (SSN). Be sure the name and SSN entered agree
with the dependent’s social security card. Otherwise, at the time we
process your return, we may disallow the exemption claimed for the
dependent and reduce or disallow any other tax benefits (such as the
child tax credit) based on that dependent. If the name or SSN on the
dependent’s social security card is not correct, call the Social Security Administration at 1-800-772-1213. For details on how your
dependent can get an SSN, see page 16. If your dependent will not
have a number by April 16, 2007, see What if You Cannot File on
Time? on page 12.
If your dependent child was born and died in 2006 and you do
not have an SSN for the child, you can attach a copy of the child’s
birth certificate instead and enter “Died” in column (2).
Student. A child who during any part of 5 calendar months of 2006
was enrolled as a full-time student at a school, or took a full-time,
on-farm training course given by a school or a state, county, or local
government agency. A school includes a technical, trade, or
mechanical school. It does not include an on-the-job training
course, correspondence school, or Internet school.
- 21 -
Need more information or forms? See page 7.
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Form 1040 — Lines 7 and 8a
Income
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 earned income. For details, see Pub. 54 and Form
2555 or 2555-EZ.
Foreign retirement plans. If you were a
beneficiary of a foreign retirement plan,
you may have to report the undistributed
income earned in your plan. However, if
you were the beneficiary of a Canadian registered retirement plan, see Form 8891 to
find out if you can elect to defer tax on the
undistributed income.
Report distributions from foreign pension plans on lines 16a and 16b.
Community Property States
Community property states are Arizona,
California, Idaho, Louisiana, Nevada, New
Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually
follow state law to determine what is community income and what is separate income. For details, see Pub. 555.
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.
Line 7
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 7.
• Wages received as a household employee for which you did not receive a
Form W-2 because your employer paid you
less than $1,500 in 2006. Also, enter
‘‘HSH’’ and the amount not reported on
Form W-2 on the dotted line next to line 7.
• Tip income you did not report to your
employer. Also include allocated tips
shown on your Form(s) W-2 unless you can
prove that you received less. Allocated tips
should be shown in box 8 of your Form(s)
W-2. They are not included as income in
box 1. See Pub. 531 for more details.
!
CAUTION
You may owe social security
and Medicare tax on unreported
or allocated tips. See the instructions for line 59 on
page 44.
• 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 2006.
• Scholarship and fellowship grants not
reported on Form W-2. Also, enter “SCH”
and the amount on the dotted line next to
line 7. However, if you were a degree candidate, include on line 7 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 7.
• Excess salary 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 2006 under all plans
was more than $15,000 (excluding
catch-up contributions as explained below), include the excess on line 7. This
limit is (a) $10,000 if you only have
SIMPLE plans, or (b) $18,000 for section
403(b) plans if you qualify for the 15-year
rule in Pub. 571.
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
2006, your employer may have allowed an
additional deferral (catch-up contributions)
of up to $5,000 ($2,500 for SIMPLE plans).
This additional deferral amount is not subject to the overall limit on elective deferrals.
!
CAUTION
Need more information or forms? See page 7.
You cannot deduct the amount
deferred. It is not included as
income in box 1 of your Form
W-2.
- 22 -
• Disability pensions shown on Form
1099-R if you have not reached the minimum retirement age set by your employer.
Disability pensions received after you
reach that age and other payments shown
on Form 1099-R (other than payments from
an IRA*) are reported on lines 16a and 16b.
Payments from an IRA are reported on
lines 15a and 15b.
• Corrective distributions from a retirement plan shown on Form 1099-R of excess salary deferrals and excess
contributions (plus earnings). But do not
include distributions from an IRA* on line
7. Instead, report distributions from an IRA
on lines 15a and 15b.
*This includes a Roth, SEP, or SIMPLE IRA.
Were You a Statutory Employee?
If you were, the “Statutory employee” box
in box 13 of your form W-2 should be
checked. Statutory employees include
full-time life insurance salespeople, certain
agent or commission drivers and traveling
salespeople, and certain homeworkers. If
you have related business expenses to deduct, report the amount shown in box 1 of
your Form W-2 on Schedule C or C-EZ
along with your expenses.
Missing or Incorrect Form W-2?
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2007. If you do not receive it
by early February, use TeleTax topic 154
(see page 8) to find out what to do. Even if
you do not get a Form W-2, you must still
report your earnings on line 7. If you lose
your Form W-2 or it is incorrect, ask your
employer for a new one.
Line 8a
Taxable Interest
Each payer should send you a Form
1099-INT or Form 1099-OID. Enter your
total taxable interest income on line 8a. But
you must fill in and attach Schedule B if the
total is over $1,500 or any of the other
conditions listed at the beginning of the
Schedule B instructions (see page B-1) apply to you.
Interest credited in 2006 on deposits that
you could not withdraw because of the
bankruptcy or insolvency of the financial
institution may not have to be included in
your 2006 income. For details, see
Pub. 550.
If you get a 2006 Form
1099-INT for U.S. savings
bond interest that includes
amounts you reported before
2006, see Pub. 550.
TIP
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Form 1040 — Lines 8b Through 10
Line 8b
Tax-Exempt Interest
If you received any tax-exempt interest,
such as from municipal bonds, report it on
line 8b. Include any exempt-interest dividends from a mutual fund or other regulated investment company. Do not include
interest earned on your IRA or Coverdell
education savings account.
Line 9a
Ordinary Dividends
Each payer should send you a Form
1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be
shown in box 1a of Form(s) 1099-DIV. The
amount you enter on line 9a must include
any qualified dividends entered on line 9b.
You must fill in and attach Schedule B if
the total is over $1,500 or you received, as a
nominee, ordinary dividends that actually
belong to someone else.
Nondividend Distributions
Some distributions are a return of your cost
(or other basis). They will not be taxed until
you recover your cost (or other basis). You
must reduce your cost (or other basis) by
these distributions. After you get back all of
your cost (or other basis), you must report
these distributions as capital gains on
Schedule D. For details, see Pub. 550.
Dividends on insurance policies
are a partial return of the premiums you paid. Do not report
them as dividends. Include
them in income on line 21 only if they
exceed the total of all net premiums you
paid for the contract.
TIP
Line 9b
Qualified Dividends
Enter your total qualified dividends on
line 9b. These dividends also must be included on line 9a. Qualified dividends are
eligible for a lower tax rate than other ordinary income. Generally, these dividends
are shown in box 1b of Form(s) 1099-DIV.
See Pub. 550 for the definition of qualified
dividends if you received dividends not reported on Form 1099-DIV.
Exception. Some dividends may be reported as qualified dividends in box 1b of
Form 1099-DIV but are not qualified dividends. These include:
• Dividends you received as a nominee.
See the Instructions for Schedule B.
• 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 is not 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 below. Also, when counting
the number of days you held the stock, you
cannot 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 cannot 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 above.
• 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 are not qualified dividends.
Example 1. You bought 5,000 shares of
XYZ Corp. common stock on June 29,
2006. XYZ Corp. paid a cash dividend of
10 cents per share. The ex-dividend date
was July 7, 2006. 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 2, 2006. You held
your shares of XYZ Corp. for only 34 days
of the 121-day period (from June 30, 2006,
through August 2, 2006). The 121-day period began on May 8, 2006 (60 days before
the ex-dividend date), and ended on September 5, 2006. You have no qualified dividends from XYZ Corp. because you held
the XYZ stock for less than 61 days.
Example 2. Assume the same facts as in
Example 1 except that you bought the stock
on July 6, 2006 (the day before the ex-dividend date), and you sold the stock on September 7, 2006. You held the stock for 63
days (from July 7, 2006, through September 7, 2006). 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 7, 2006, through September 5,
2006).
Example 3. You bought 10,000 shares
of ABC Mutual Fund common stock on
June 29, 2006. ABC Mutual Fund paid a
cash dividend of 10 cents a share. The
ex-dividend date was July 7, 2006. The
- 23 -
ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as
qualified dividends equals 2 cents per
share. Your Form 1099-DIV from ABC
Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of
$200. However, you sold the 10,000 shares
on August 2, 2006. You have no qualified
dividends from ABC Mutual Fund because
you held the ABC Mutual Fund stock for
less than 61 days.
Be sure you use the Qualified
Dividends and Capital Gain
Tax Worksheet or the
Schedule D Tax Worksheet,
whichever applies, to figure your tax. Your
tax may be less if you use the worksheet
that applies. See the instructions for line 44
that begin on page 38 for details.
TIP
Line 10
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) did not itemize
deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.
TIP
If you received a refund, credit, or offset
of state or local income taxes in 2006, you
may receive a Form 1099-G. If you chose
to apply part or all of the refund to your
2006 estimated state or local income tax,
the amount applied is treated as received in
2006. If the refund was for a tax you paid in
2005 and you deducted state and local income taxes on line 5 of your 2005 Schedule
A, use the worksheet on page 24 to see if
any of your refund is taxable.
Exception. See Itemized Deduction Re-
coveries in Pub. 525 instead of using the
worksheet on page 24 if any of the following applies.
1. You received a refund in 2006 that is
for a tax year other than 2005.
2. You received a refund other than an
income tax refund, such as a general sales
tax or real property tax refund, in 2006 of
an amount deducted or credit claimed in an
earlier year.
3. The amount on your 2005 Form 1040,
line 42, was more than the amount on your
2005 Form 1040, line 41.
4. Your 2005 state and local income tax
refund is more than your 2005 state and
local income tax deduction minus the
amount you could have deducted as your
2005 state and local general sales taxes.
5. You made your last payment of 2005
estimated state or local income tax in 2006.
6. You owed alternative minimum tax in
2005.
Need more information or forms? See page 7.
Page 24 of 86 of Instructions 1040
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Form 1040 — Lines 10 Through 13
7. You could not deduct the full amount
of credits you were entitled to in 2005 because the total credits exceeded the amount
shown on your 2005 Form 1040, line 46.
8. You could be claimed as a dependent
by someone else in 2005.
9. You had to use the Itemized Deductions Worksheet in the 2005 Instructions
for Schedules A & B because your 2005
adjusted gross income was over $145,950
($72,975 if married filing separately) and
both of the following apply.
a. You could not deduct all of the
amount on the 2005 Itemized Deductions
Worksheet, line 1.
b. The amount on line 8 of that 2005
worksheet would be more than the amount
on line 4 of that worksheet if the amount on
line 4 were reduced by 80% of the refund
you received in 2006.
Line 11
Alimony Received
Enter amounts received as alimony or separate maintenance. You must let the person
who made the payments know your social
security number. If you do not, you may
have to pay a $50 penalty. For more details,
use TeleTax topic 406 (see page 8) or see
Pub. 504.
Line 12
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 or
C-EZ.
Line 13
Capital Gain or (Loss)
If you had a capital gain or loss, including
any capital gain distributions or a capital
loss carryover from 2005, you must complete and attach Schedule D.
TIP
Did you know e-file partners
offer Schedule D software that
can import trades from many
brokerage firms and accounting
software and export it to leading tax
software for easy online filing? To find out
more, go to www.irs.gov/efile/lists/
0,,id=101223,00.html.
Exception. You do not have to file Sched-
ule D if both of the following apply.
• The only amounts you have to report
on Schedule D are capital gain distributions
from Form(s) 1099-DIV, box 2a, or substitute statements.
• 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).
If both of the above apply, enter your
total capital gain distributions (from box 2a
of Form(s) 1099-DIV) on line 13 and check
the box on that line. If you received capital
gain distributions as a nominee (that is,
they were paid to you but actually belong to
someone else), report on line 13 only the
amount that belongs to you. Attach a statement showing the full amount you received
and the amount you received as a nominee.
See the Instructions for Schedule B for filing requirements for Forms 1099-DIV and
1096.
State and Local Income Tax Refund Worksheet—Line 10
Before you begin:
⻫
Keep for Your Records
Be sure you have read the Exception on page 23 to see if you can use this worksheet
instead of Pub. 525 to figure if any of your refund is taxable.
1. Enter the income tax refund from Form(s) 1099-G (or similar statement). But do not enter more than
the amount of your state and local income taxes shown on your 2005 Schedule A, line 5 . . . . . . . . . . 1.
2. Enter your total allowable itemized deductions from your 2005 Schedule A, line 28 2.
Note. If the filing status on your 2005 Form 1040 was married filing separately and
your spouse itemized deductions in 2005, skip lines 3, 4, and 5, and enter the
amount from line 2 on line 6.
3. Enter the amount shown below for the filing status claimed on
your 2005 Form 1040.
• Single or married filing separately — $5,000
• Married filing jointly or qualifying widow(er) —
$10,000
. . 3.
• Head of household — $7,300
4. Did you fill in line 39a on your 2005 Form 1040?
No. Enter -0-.
Yes. Multiply the number in the box on line 39a of your
2005 Form 1040 by $1,000 ($1,250 if your 2005 filing
status was single or head of household).
4.
5. Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Is the amount on line 5 less than the amount on line 2?
No. STOP
None of your refund is taxable.
}
}
Yes. Subtract line 5 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form 1040, line 10 . . 7.
Need more information or forms? See page 7.
- 24 -
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Form 1040 — Lines 14 Through 16b
If you do not have to file Schedule D, use the Qualified Dividends and Capital Gain Tax
Worksheet on page 37 to figure
your tax. Your tax is usually less if you use
this worksheet.
TIP
Line 14
Other Gains or (Losses)
If you sold or exchanged assets used in a
trade or business, see the Instructions for
Form 4797.
Lines 15a and 15b
IRA Distributions
Special rules may apply if you
received a distribution from
TIP
your individual retirement arrangement (IRA), and your
main home was in the Hurricane Katrina,
Rita, or Wilma disaster areas. See Form
8915 and its instructions for details.
You should receive a Form 1099-R
showing the amount of any distribution
from your IRA. Unless otherwise noted in
the line 15a and 15b instructions, an IRA
includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a
savings incentive match plan for employees (SIMPLE) IRA. Except as provided below, leave line 15a blank and enter the total
distribution on line 15b.
Exception 1. Enter the total distribution on
line 15a if you rolled over part or all of the
distribution from one:
• IRA to another IRA of the same type
(for example, from one traditional IRA to
another traditional IRA), or
• SEP or SIMPLE IRA to a traditional
IRA.
Also, put “Rollover” next to line 15b. If
the total distribution was rolled over in a
qualified rollover, enter -0- on line 15b. If
the total distribution was not rolled over in
a qualified rollover, enter the part not rolled
over on line 15b unless Exception 2 applies
to the part not rolled over. Generally, a
qualified rollover must be made within 60
days after the day you received the distribution. For more details on rollovers, see
Pub. 590.
If you rolled over the distribution into a
qualified plan other than an IRA or you
made the rollover in 2007, attach a statement explaining what you did.
Exception 2. If any of the following apply,
enter the total distribution on line 15a and
see Form 8606 and its instructions to figure
the amount to enter on line 15b.
1. 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 2006 or an earlier year. If you made nondeductible contributions to these IRAs for 2006, also see
Pub. 590.
2. You received a distribution from a
Roth IRA. But if either (a) or (b) below
applies, enter -0- on line 15b; you do not
have to see Form 8606 or its instructions.
a. 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 2001 or an earlier year.
b. Distribution code Q is shown in box 7
of Form 1099-R.
3. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA
in 2006.
4. You had a 2005 or 2006 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.
5. You made excess contributions to
your IRA for an earlier year and had them
returned to you in 2006.
6. You recharacterized part or all of a
contribution to a Roth IRA as a traditional
IRA contribution, or vice versa.
Note. If you (or your spouse if filing
jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable
amounts on line 15b. Enter the total amount
of those distributions on line 15a.
You may have to pay an additional tax if (a) you received an
early distribution from your
CAUTION
IRA and the total was not rolled
over, or (b) you were born before July 1,
1935, and received less than the minimum
required distribution from your traditional,
SEP, and SIMPLE IRAs. See the instructions for line 60 on page 44 for details.
!
Lines 16a and 16b
Pensions and Annuities
Special rules may apply if you
received a distribution from a
profit-sharing or retirement
plan, and your main home was
in the Hurricane Katrina, Rita, or Wilma
disaster areas. See Form 8915 and its instructions for details.
TIP
- 25 -
You should receive a Form 1099-R
showing the amount of your pension and
annuity payments. See page 27 for details
on rollovers and lump-sum distributions.
Do not include the following payments on
lines 16a and 16b. Instead, report them on
line 7.
• Disability pensions received before
you reach the minimum retirement age set
by your employer.
• Corrective distributions of excess salary deferrals or excess contributions to retirement plans.
TIP
Attach Form(s) 1099-R to
Form 1040 if any federal
income tax was withheld.
Fully Taxable Pensions and
Annuities
If your pension or annuity is fully taxable,
enter it on line 16b; do not make an entry
on line 16a. Your payments are fully taxable if (a) you did not contribute to the cost
(see page 27) of your pension or annuity, or
(b) you got your entire cost back tax free
before 2006.
Fully taxable pensions and annuities
also include military retirement pay shown
on Form 1099-R. For details on military
disability pensions, see Pub. 525. If you
received a Form RRB-1099-R, see
Pub. 575 to find out how to report your
benefits.
Partially Taxable Pensions and
Annuities
Enter the total pension or annuity payments
you received in 2006 on line 16a. If your
Form 1099-R does not show the taxable
amount, you must use the General Rule
explained in Pub. 939 to figure the taxable
part to enter on line 16b. But if your annuity starting date (defined below) was after
July 1, 1986, see Simplified Method on
page 26 to find out if you must use that
method to figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $380 fee. For details,
see Pub. 939.
If your Form 1099-R shows a taxable
amount, you can report that amount on
line 16b. But you may be able to report a
lower taxable amount by using the General
Rule or the Simplified Method.
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.
Need more information or forms? See page 7.
Page 26 of 86 of Instructions 1040
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Form 1040 — Lines 16a and 16b
Simplified Method
You must use the Simplified Method if either of the following applies.
1. Your annuity starting date (defined
on page 25) was after July 1, 1986, and you
used this method last year to figure the
taxable part.
2. Your annuity starting date was after
November 18, 1996, and both of the following apply.
a. The payments are from a qualified
employee plan, a qualified employee annuity, or a tax-sheltered annuity.
b. 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.
Pub. 575 or Pub. 721 for U.S. Civil Service
retirement benefits.
If you must use the Simplified Method,
complete the worksheet below to figure the
taxable part of your pension or annuity. For
more details on the Simplified Method, see
Age (or Combined Ages) at
Annuity Starting Date
If you received U.S. Civil Service retirement benefits and you
chose the alternative annuity
CAUTION
option, see Pub. 721 to figure
the taxable part of your annuity. Do not use
the worksheet below.
!
If you are the retiree, use your age on the
annuity starting date. If you are the survivor
Simplified Method Worksheet—Lines 16a and 16b
Before you begin:
Keep for Your Records
⻫
If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any
death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form
1040, line 16b. Enter the total pension or annuity payments received in 2006 on Form 1040, line 16a.
1. Enter the total pension or annuity payments received in 2006. Also, enter this amount on Form 1040,
line 16a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of
last year’s worksheet on line 4 below (even if the amount of your pension or annuity has changed).
Otherwise, go to line 3.
3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate number
from Table 2 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Multiply line 4 by the number of months for which this year’s payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount, if any, recovered tax free in years after 1986 . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040,
line 16b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R 9.
10. Was your annuity starting date before 1987?
Yes.
No.
STOP
Leave line 10 blank.
Add lines 6 and 8. This is the amount you have recovered tax free through 2006. You will need this number when
you fill out this worksheet next year.
10.
Table 1 for Line 3 Above
IF the age at annuity starting date
(see page 26) was . . .
55 or under
56 – 60
61 – 65
66 – 70
71 or older
AND your annuity starting date was —
before November 19, 1996,
after November 18, 1996,
enter on line 3 . . .
enter on line 3 . . .
300
260
240
170
120
360
310
260
210
160
Table 2 for Line 3 Above
IF the combined ages at annuity
starting date (see page 26) were . . .
THEN enter on line 3 . . .
110 or under
111 – 120
121 – 130
131 – 140
141 or older
Need more information or forms? See page 7.
410
360
310
260
210
- 26 -
Page 27 of 86 of Instructions 1040
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Form 1040 — Lines 16a Through 20b
of a retiree, use the retiree’s age on his or
her annuity starting date. But if your annuity starting date was after 1997 and the
payments are for your life and that of your
beneficiary, use your combined ages on the
annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there is
more than one beneficiary, see Pub. 575 or
Pub. 721 to figure each beneficiary’s taxable amount.
Cost
Your cost is generally your net investment
in the plan as of the annuity starting date. It
does not include pre-tax contributions.
Your net investment should be shown in
box 9b of Form 1099-R for the first year
you received payments from the plan.
Rollovers
Generally, a qualified rollover is a tax-free
distribution of cash or other assets from one
retirement plan that is contributed to another plan within 60 days of receiving the
distribution. Use lines 16a and 16b to report
a qualified rollover, including a direct rollover, from one qualified employer’s plan to
another or to an IRA or SEP.
Enter on line 16a the total distribution
before income tax or other deductions were
withheld. This amount should be shown in
box 1 of Form 1099-R. From the total on
line 16a, subtract any contributions (usually shown in box 5) that were taxable to
you when made. From that result, subtract
the amount of the qualified rollover. Enter
the remaining amount, even if zero, on
line 16b. Also, enter ‘‘Rollover’’ next to
line 16b.
Special rules apply to partial rollovers
of property. For more details on rollovers,
including distributions under qualified domestic relations orders, see Pub. 575.
Lump-Sum Distributions
If you received a lump-sum distribution
from a profit-sharing or retirement plan,
your Form 1099-R should have the ‘‘Total
distribution’’ box in box 2b checked. You
may owe an additional tax if you received
an early distribution from a qualified retirement plan and the total amount was not
rolled over in a qualified rollover. For details, see the instructions for line 60 on
page 44.
Enter the total distribution on line 16a
and the taxable part on line 16b.
You may be able to pay less tax
on the distribution if you were
born before January 2, 1936, or
you are the beneficiary of a deceased employee who was born before January 2, 1936. For details, see Form 4972.
TIP
Line 19
Unemployment
Compensation
You should receive a Form 1099-G showing the total unemployment compensation
paid to you in 2006.
If you received an overpayment of unemployment compensation in 2006 and
you repaid any of it in 2006, subtract the
amount you repaid from the total amount
you received. Enter the result on line 19.
Also, enter “Repaid” and the amount you
repaid on the dotted line next to line 19. If,
in 2006, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the
amount repaid on Schedule A, line 22. But
if you repaid more than $3,000, see Repay-
- 27 -
ments in Pub. 525 for details on how to
report the repayment.
Lines 20a and 20b
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 2006.
If you received railroad retirement benefits
treated as social security, you should receive a Form RRB-1099.
Use the worksheet on page 28 to see if
any of your benefits are taxable.
Exception. Do not use the worksheet on
page 28 if any of the following applies.
• You made contributions to a traditional IRA for 2006 and you or your spouse
were covered by a retirement plan at work
or through self-employment. Instead, use
the worksheets in Pub. 590 to see if any of
your social security benefits are taxable and
to figure your IRA deduction.
• You repaid any benefits in 2006 and
your total repayments (box 4) were more
than your total benefits for 2006 (box 3).
None of your benefits are taxable for 2006.
Also, 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 gross income in an earlier year.
For more details, see Pub. 915.
• You file Form 2555, 2555-EZ, 4563,
or 8815, or you exclude employer-provided
adoption benefits or income from sources
within Puerto Rico. Instead, use the worksheet in Pub. 915.
Need more information or forms? See page 7.
Page 28 of 86 of Instructions 1040
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Form 1040 — Lines 20a and 20b
Social Security Benefits Worksheet—Lines 20a and 20b
Before you begin:
⻫
⻫
⻫
⻫
Keep for Your Records
Complete Form 1040, lines 21, 23 through 32, and 34 if they apply to you.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the
instructions for line 36 on page 34).
If you are married filing separately and you lived apart from your spouse for all of 2006,
enter “D” to the right of the word “benefits” on line 20a.
Be sure you have read the Exception on page 27 to see if you can use this worksheet
instead of a publication to find out if any of your benefits are taxable.
1. Enter the total amount from box 5 of all your Forms SSA-1099 and
Forms RRB-1099. Also, enter this amount on Form 1040, line 20a . . . . . . 1.
2. Enter one-half of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the total of the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17
through 19, and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the amount, if any, from Form 1040, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Add lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the total of the amounts from Form 1040, lines 23 through 32, line 34, and any write-in
adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Is the amount on line 6 less than the amount on line 5?
No. STOP
None of your social security benefits are taxable. Enter -0- on Form 1040, line
20b.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. If you are:
• Married filing jointly, enter $32,000
• Single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2006,
enter $25,000
. . . . . . . . . . . . . . 8.
• Married filing separately and you lived with your spouse at any time
in 2006, skip lines 8 through 15; multiply line 7 by 85% (.85) and
enter the result on line 16. Then go to line 17
9. Is the amount on line 8 less than the amount on line 7?
No. STOP None of your social security benefits are taxable. Enter -0- Form 1040, line 20b.
If you are married filing separately and you lived apart from your spouse for all
of 2006, be sure you entered “D” to the right of the word “benefits” on line 20a.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying
widow(er), or married filing separately and you lived apart from your spouse for all of 2006 . . . 10.
11. Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Multiply line 11 by 85% (.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Multiply line 1 by 85% (.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040, line 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
}
TIP
If any of your benefits are taxable for 2006 and they include a lump-sum benefit payment that was for an earlier
year, you may be able to reduce the taxable amount. See Pub. 915 for details.
Need more information or forms? See page 7.
- 28 -
Page 29 of 86 of Instructions 1040
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Form 1040 — Lines 21 Through 29
Line 21
Other Income
Do not report on this line any
income from self-employment
or fees received as a notary
CAUTION
public. Instead, you must use
Schedule C, C-EZ, or F, even if you do not
have any business expenses. Also, do not
report on line 21 any nonemployee compensation shown on Form 1099-MISC. Instead, see the chart on page 15 to find out
where to report that income.
!
Use line 21 to report any income not
reported elsewhere on your return or other
schedules. See the examples below. List the
type and amount of income. If necessary,
show the required information on an attached statement. For more details, see
Miscellaneous Income in Pub. 525.
Do not report any nontaxable
amounts on line 21, such as
child support; money or property that was inherited, willed
to you, or received as a gift; or life insurance proceeds received because of a
person’s death.
TIP
Examples of income to report on line 21
are:
• Taxable distributions from a Coverdell education savings account (ESA) or a
qualified tuition program (QTP). Distributions from these accounts may be taxable if
(a) they are more than the qualified higher
education expenses of the designated beneficiary in 2006, and (b) they were not included in a qualified rollover. See
Pub. 970.
You may have to pay an additional tax if you received a taxable distribution from a
CAUTION
Coverdell ESA or a QTP. See
the Instructions for Form 5329.
!
• Taxable 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 beneficiary or account holder
in 2006, 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
CAUTION
or an Archer MSA. See the Instructions for Form 8889 for HSAs or the
Instructions for Form 8853 for Archer
MSAs.
• Prizes and awards.
• Gambling winnings, including lotteries, raffles, a lump-sum payment from the
sale of a right to receive future lottery pay-
!
ments, etc. For details on gambling losses,
see the instructions for Schedule A, line 27,
on page A-9.
TIP
Attach Form(s) W-2G to
Form 1040 if any federal income tax was withheld.
• Jury duty fees. Also, see the instructions for line 35 on page 34.
• Alaska Permanent Fund dividends.
• Alternative trade adjustment assistance payments. These payments should be
shown in box 5 of Form 1099-G.
• 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.
• 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 36 on page 34.
• Income from an activity not engaged
in for profit. See Pub. 535.
• 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.
• Business expenses of fee-basis state
or local government officials.
For more details, see Form 2106 or
2106-EZ.
Line 25
Health Savings Account
Deduction
If contributions (other than employer contributions) were made to your health savings account for 2006, you may be able to
take this deduction. See Form 8889.
Line 26
Moving Expenses
If you moved in connection with your job
or business or started a new job, you may
be able to take this deduction. But your new
workplace must be at least 50 miles farther
from your old home than your old home
was from your old workplace. If you had no
former workplace, your new workplace
must be at least 50 miles from your old
home. Use TeleTax topic 455 (see page 8)
or see Form 3903.
Line 27
One-Half of
Self-Employment Tax
Adjusted Gross
Income
If you were self-employed and owe
self-employment tax, fill in Schedule SE to
figure the amount of your deduction.
Line 23
Line 28
Archer MSA Deduction
Self-Employed SEP, SIMPLE,
and Qualified Plans
If you made a contribution to your Archer
MSA for 2006, you may be able to claim
this deduction. See Form 8853.
Line 24
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.
Certain Business Expenses
of Reservists, Performing
Artists, and Fee-Basis
Government Officials
Self-Employed Health
Insurance Deduction
Include the following deductions on
line 24.
• 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.
You may be able to deduct the amount you
paid for health insurance for yourself, your
spouse, and your dependents if any of the
following applies.
• You were self-employed and had a net
profit for the year.
• You used one of the optional methods
to figure your net earnings from self-employment on Schedule SE.
- 29 -
Line 29
Need more information or forms? See page 7.
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Form 1040 — Lines 29 Through 31b
• You received wages in 2006 from an
S corporation in which you were a
more-than-2% shareholder. Health insurance benefits paid for you may be shown in
box 14 of Form W-2.
The insurance plan must be established
under your business. But if you were also
eligible to participate in any subsidized
health plan maintained by your or your
spouse’s employer for any month or part of
a month in 2006, amounts paid for health
insurance coverage for that month cannot
be used to figure the deduction. For example, if you were eligible to participate in a
subsidized health plan maintained by your
spouse’s employer from September 30
through December 31, you cannot use
amounts paid for health insurance coverage
for September through December to figure
your deduction.
For more details, see Pub. 535.
Note. If, during 2006, you were an eligible
trade adjustment assistance (TAA) recipient, alternative TAA recipient, or Pension
Benefit Guaranty Corporation pension recipient, you must complete Form 8885
before completing the worksheet below.
When figuring the amount to enter on line 1
of the worksheet below, do not include:
• Any amounts you included on Form
8885,
• Any qualified health insurance premiums you paid to “U.S. Treasury-HCTC,” or
• Any health coverage tax credit advance payments shown in box 1 of Form
1099-H.
If you qualify to take the deduction, use
the worksheet below to figure the amount
you can deduct.
Exception. Use Pub. 535 instead of the
worksheet below to find out how 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 or 2555-EZ.
Self-Employed Health Insurance Deduction Worksheet—Line 29
Before you begin:
⻫
⻫
• You are using amounts paid for qualified long-term care insurance to figure the
deduction.
Line 30
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.
Line 31a and 31b
Alimony Paid
If you made payments to or for your spouse
or former spouse under a divorce or separation instrument, you may be able to take
this deduction. Use TeleTax topic 452 (see
page 8) or see Pub. 504.
Keep for Your Records
If, during 2006, you were an eligible trade adjustment assistance (TAA) recipient,
alternative TAA recipient, or Pension Benefit Guaranty Corporation pension recipient, see
the Note above.
Be sure you have read the Exception above to see if you can use this worksheet instead of
Pub. 535 to figure your deduction.
1. Enter the total amount paid in 2006 for health insurance coverage established under your business
for 2006 for you, your spouse, and your dependents. But do not include amounts for any month you
were eligible to participate in an employer-sponsored health plan . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your net profit* and any other earned income** from the business under which the insurance
plan is established, minus any deductions on Form 1040, lines 27 and 28 . . . . . . . . . . . . . . . . . . . . 2.
3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Form 1040, line 29. Do not include this amount in figuring any medical expense deduction on
Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
* If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the
amount from Schedule SE, Section B, line 4b.
** Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. It does not include capital
gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income
is your wages from that corporation.
Need more information or forms? See page 7.
- 30 -
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Form 1040 — Line 32
Line 32
IRA Deduction
If you made any nondeductible
contributions to a traditional individual retirement arrangement (IRA) for 2006, you must
report them on Form 8606.
If you made contributions to a traditional IRA for 2006, you may be able to
take an IRA deduction. But you, or your
spouse if filing a joint return, must have
had earned income to do so. For IRA purposes, earned income includes alimony and
separate maintenance payments reported
on line 11. If you were a member of the
U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned
income is generally your net earnings from
self-employment if your personal services
are a material income-producing factor. For
more details, see Pub. 590. A statement
should be sent to you by May 31, 2007, that
shows all contributions to your traditional
IRA for 2006.
Use the worksheet on page 32 to figure
the amount, if any, of your IRA deduction.
But read the following list before you fill in
the worksheet.
TIP
1. If you were age 701⁄2 or older at the
end of 2006, you cannot deduct any contributions made to your traditional IRA for
2006 or treat them as nondeductible contributions.
2. You cannot deduct contributions to a
Roth IRA. But you may be able to take the
retirement savings contributions credit. See
the instructions for line 51 on page 41.
!
CAUTION
If you made contributions to
both a traditional IRA and a
Roth IRA for 2006, do not use
the worksheet on page 32. In-
stead, see Pub. 590 to figure the amount, if
any, of your IRA deduction.
3. You cannot deduct elective deferrals
to a 401(k) plan, section 457 plan, SIMPLE
plan, or the federal Thrift Savings Plan.
These amounts are not included as income
in box 1 of your Form W-2. But you may be
able to take the retirement savings contributions credit. See the instructions for line
51 on page 41.
4. If you made contributions to your
IRA in 2006 that you deducted for 2005, do
not include them in the worksheet.
5. 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 7 of Form 1099-MISC, do not 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 15b of Form
1099-MISC. If it is not, contact your employer or the payer for the amount of the
income.
6. 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 32.
7. Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 15a and
15b on page 25.
8. Do not include trustees’ fees that
were billed separately and paid by you for
your IRA. These fees can be deducted only
as an itemized deduction on Schedule A.
9. If the total of your IRA deduction on
line 32 plus any nondeductible contribution
to your traditional IRAs shown on Form
8606 is less than your total traditional IRA
contributions for 2006, see Pub. 590 for
special rules.
- 31 -
By April 1 of the year after the
year in which you turn age 701⁄2,
you must start taking minimum
required distributions from
your traditional IRA. If you do not, you
may have to pay a 50% additional tax on
the amount that should have been distributed. For details, including how to figure
the minimum required distribution, see
Pub. 590.
TIP
Were You Covered by a
Retirement Plan?
If you were covered by a retirement plan
(qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at
work or through self-employment, your
IRA deduction may be reduced or eliminated. But you can still make contributions
to an IRA even if you cannot deduct them.
In any case, the income earned on your IRA
contributions is not taxed until it is paid to
you.
The “Retirement plan” box in box 13 of
your Form W-2 should be checked if you
were covered by a plan at work even if you
were not vested in the plan. You are also
covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.
If you were covered by a retirement plan
and you file Form 2555, 2555-EZ, or 8815,
or you exclude employer-provided adoption benefits, see Pub. 590 to figure the
amount, if any, of your IRA deduction.
Married persons filing separately. If you
were not covered by a retirement plan but
your spouse was, you are considered covered by a plan unless you lived apart from
your spouse for all of 2006.
Need more information or forms? See page 7.
Page 32 of 86 of Instructions 1040
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Form 1040 — Line 32
IRA Deduction Worksheet—Line 32
Before you begin:
⻫
⻫
Keep for Your Records
Be sure you have read the list on page 31.
Figure any amount on Form 1040, line 34, and any write-in adjustments to be entered on the dotted line
next to line 36 (see the instructions for line 36 on page 34).
Your IRA
1a.
b.
2.
3.
4.
5.
6.
7.
8.
Spouse’s IRA
Were you covered by a retirement plan (see page 31)? . . . . . . . . . . . . . . . . . . . . 1a.
Yes
No
If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . 1b.
Next. If you checked “No” on line 1a (and “No” on line 1b if married filing
jointly), skip lines 2 through 6, enter $4,000 ($5,000 if age 50 or older at the end
of 2006) on line 7a (and 7b if applicable), and go to line 8. Otherwise, go to
line 2.
Enter the amount shown below that applies to you.
• Single, head of household, or married filing separately and you lived apart
from your spouse for all of 2006, enter $60,000
• Qualifying widow(er), enter $85,000
2a.
2b.
• Married filing jointly, enter $85,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $160,000 for the person who was not
covered by a plan
• Married filing separately and you lived with your spouse at any time in 2006,
enter $10,000
Enter the amount from Form 1040, line 22 . . . . . . . . . .
3.
Enter the total of the amounts from Form 1040, lines 23
through 31a, line 34, and any write-in adjustments you
entered on the dotted line next to line 36 . . . . . . . . . . .
4.
Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a.
5b.
Is the amount on line 5 less than the amount on line 2?
No.
STOP None of your IRA contributions are deductible. For details on
nondeductible IRA contributions, see Form 8606.
Yes. Subtract line 5 from line 2 in each column. If the result is $10,000 or
more, enter $4,000 ($5,000 if age 50 or older at the end of 2006) on
line 7 for that column and go to line 8. Otherwise, go to line 7 . . . . 6a.
6b.
Multiply lines 6a and 6b by 40% (.40) (or by 50% (.50) in the column for the IRA
of a person who is age 50 or older at the end of 2006). If the result is not a
multiple of $10, increase it to the next multiple of $10 (for example, increase
$490.30 to $500). If the result is $200 or more, enter the result. But if it is less
than $200, enter $200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a.
7b.
Enter your wages, and your spouse’s if filing jointly, and
other earned income from Form 1040, minus any
deductions on Form 1040, lines 27 and 28. Include any
nontaxable combat pay. Do not reduce wages by any loss
from self-employment . . . . . . . . . . . . . . . . . . . . . . . . .
8.
Yes
}
If married filing jointly and line 8 is less than $8,000 ($9,000 if one
spouse is age 50 or older at the end of 2006; $10,000 if both spouses
are age 50 or older at the end of 2006), stop here and see Pub. 590 to
CAUTION
figure your IRA deduction.
Enter traditional IRA contributions made, or that will be made by April 16, 2007,
for 2006 to your IRA on line 9a and to your spouse’s IRA on line 9b . . . . . . . . . 9a.
On line 10a, enter the smallest of line 7a, 8, or 9a. On line 10b, enter the smallest
of line 7b, 8, or 9b. This is the most you can deduct. Add the amounts on lines 10a
and 10b and enter the total on Form 1040, line 32. Or, if you want, you can deduct
a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)10a.
!
9.
10.
TIP
9b.
10b.
You may be able to take the retirement savings contributions credit. See the instructions for line 51 on page 41.
Need more information or forms? See page 7.
- 32 -
No
Page 33 of 86 of Instructions 1040
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Form 1040 — Line 33
1. Yourself and your spouse.
2. Any person who was your dependent
when the loan was taken out.
3. Any person you could have claimed
as a dependent for the year the loan was
taken out except that:
Line 33
Student Loan Interest
Deduction
You can take this deduction only if all of
the following apply.
• You paid interest in 2006 on a qualified student loan (see below).
• Your filing status is any status except
married filing separately.
• Your modified adjusted gross income
(AGI) is less than: $65,000 if single, head
of household, or qualifying widow(er);
$135,000 if married filing jointly. Use lines
2 through 4 of the worksheet below to figure your modified AGI.
• You, or your spouse if filing jointly,
are not claimed as a dependent on
someone’s (such as your parent’s) 2006 tax
return.
Use the worksheet below to figure your
student loan interest deduction.
Exception. Use Pub. 970 instead of the
worksheet below to figure your student
loan interest deduction if you file Form
2555, 2555-EZ, or 4563, or you exclude
income from sources within Puerto Rico.
Qualified student loan. A qualified student
loan is any loan you took out to pay the
qualified higher education expenses for:
a. The person filed a joint return,
b. The person had gross income that was
equal to or more than the exemption
amount for that year ($3,300 for 2006), or
c. You, or your spouse if filing jointly,
could be claimed as a dependent on someone else’s return.
The person for whom the expenses were
paid must have been an eligible student
(see this page). However, a loan is not a
qualified student loan if (a) any of the proceeds were used for other purposes, or (b)
the loan was from either a related person or
a person who borrowed the proceeds under
a qualified employer plan or a contract purchased under such a plan. To find out who
is a related person, see Pub. 970.
Qualified higher education expenses.
Qualified higher education expenses generally include tuition, fees, room and board,
and related expenses such as books and
supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution.
An eligible educational institution includes
Student Loan Interest Deduction Worksheet—Line 33
Before you begin:
⻫
⻫
most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits.
• Employer-provided educational assistance benefits that are not included in box 1
of Form(s) W-2.
• Excludable U.S. series EE and I savings bond interest from Form 8815.
• Nontaxable qualified tuition program
earnings.
• Nontaxable earnings from Coverdell
education savings accounts.
• Any scholarship, educational assistance allowance, or other payment (but not
gifts, inheritances, etc.) excluded from income.
For more details on these expenses, see
Pub. 970.
Eligible student. An eligible student is a
person who:
• Was enrolled in a degree, certificate,
or other program (including a program of
study abroad that was approved for credit
by the institution at which the student was
enrolled) leading to a recognized educational credential at an eligible educational
institution, and
• Carried at least half the normal
full-time workload for the course of study
he or she was pursuing.
Keep for Your Records
Figure any amount on Form 1040, line 34, and any write-in adjustments to be entered on the dotted line
next to line 36 (see the instructions for line 36 on page 34).
Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 970 to
figure your deduction.
1. Enter the total interest you paid in 2006 on qualified student loans (see above). Do not enter more than $2,500
2. Enter the amount from Form 1040, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the total of the amounts from Form 1040, lines 23 through 32, line 34, and any
write-in adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . 3.
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Enter the amount shown below for your filing status.
• Single, head of household, or qualifying widow(er) — $50,000
. . . . . . . . . . . 5.
• Married filing jointly — $105,000
6. Is the amount on line 4 more than the amount on line 5?
No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
Yes. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least
three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on
Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on
Schedule A, C, E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
}
- 33 -
7.
8.
.
9.
Need more information or forms? See page 7.
Page 34 of 86 of Instructions 1040
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Form 1040 — Line 40
Line 34
Jury Duty Pay You Gave to
Your Employer
If you gave your jury duty pay to your
employer because your employer continued to pay your salary while you served on
the jury, you can deduct the amount turned
over to your employer.
Line 35
Domestic Production
Activities Deduction
You may be able to deduct up to 3% of
your qualified production activities income
from the following activities.
1. Construction of real property performed in the United States.
2. Engineering or architectural services
performed in the United States for construction of real property in the United
States.
3. Any lease, rental, license, sale, exchange, or other disposition of:
a. Tangible personal property, computer
software, and sound recordings that you
manufactured, produced, grew, or extracted in whole or in significant part
within the United States,
b. Any qualified film you produced,
c. Electricity, natural gas, or potable
water you produced in the United States.
The deduction does not apply to income
derived from:
• The sale of food and beverages you
prepared at a retail establishment;
• Property you leased, licensed, or
rented for use by any related person;
• The transmission or distribution of
electricity, natural gas, or potable water; or
• The lease, rental, license, sale, exchange, or other disposition of land.
For details, see Form 8903 and its instructions.
Line 36
Include in the total on line 36 any of the
following write-in adjustments. To find out
if you can take the deduction, see the form
or publication indicated. On the dotted line
next to line 36, enter the amount of your
deduction and identify it as indicated.
• Deductible expenses related to income reported on line 21 from the rental of
personal property engaged in for profit.
Identify as “PPR.”
• Reforestation amortization and expenses (see Pub. 535). Identify as “RFST.”
• Repayment of supplemental unemployment benefits under the Trade Act of
1974 (see Pub. 525). Identify as “Sub-Pay
TRA.”
• Contributions to section
501(c)(18)(D) pension plans (see Pub.
525). Identify as “501(c)(18)(D).”
• Contributions by certain chaplains to
section 403(b) plans (see Pub. 517). Identify as “403(b).”
• Attorney fees and court costs for actions settled or decided after October 22,
2004, involving certain unlawful discrimination claims, but only to the extent of
gross income from such actions (see Pub.
525). Identify as “UDC.”
• Your field of vision is 20 degrees or
less.
If your eye condition is not likely to
improve beyond the conditions listed
above, you can get a statement certified by
your eye doctor or registered optometrist to
this effect instead.
You must keep the statement for your
records.
Line 39b
If your spouse itemizes deductions on a
separate return or if you were a dual-status
alien, check the box on line 39b. But if you
were a dual-status alien and you file a joint
return with your spouse who was a U.S.
citizen or resident at the end of 2006 and
you and your spouse agree to be taxed on
your combined worldwide income, do not
check the box.
Line 40
Line 37
If line 37 is less than zero, you may have a
net operating loss that you can carry to
another tax year. See the Instructions for
Form 1045 for details.
Tax and Credits
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.
!
CAUTION
If you checked the box on line
39b, your standard deduction is
zero.
Line 39a
If you were born before January 2, 1942, or
were blind at the end of 2006, check the
appropriate box(es) on line 39a. If you were
married and checked the box on Form
1040, line 6b, and your spouse was born
before January 2, 1942, or was blind at the
end of 2006, also check the appropriate
box(es) for your spouse. Be sure to enter
the total number of boxes checked.
Blindness
If you were partially blind as of December
31, 2006, you must get a statement certified
by your eye doctor or registered optometrist that:
• You cannot see better than 20/200 in
your better eye with glasses or contact
lenses, or
Need more information or forms? See page 7.
- 34 -
Itemized Deductions
To figure your itemized deductions, fill in
Schedule A.
Standard Deduction
Most people can find their standard deduction by looking at the amounts listed under
“All others” to the left of Form 1040, line
40. But if you, or your spouse if filing
jointly, can be claimed as a dependent on
someone’s 2006 return or you checked any
box on line 39a, use the worksheet or the
chart on page 35, whichever applies, to figure your standard deduction. Also, if you
checked the box on line 39b, your standard
deduction is zero, even if you were born
before January 2, 1942, or were blind.
Page 35 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Line 40
Standard Deduction Worksheet for Dependents—Line 40
Keep for Your Records
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
1.
Is your earned income* more than $550?
Yes. Add $300 to your earned income. Enter the total
. .......................
No. Enter $850
2.
Enter the amount shown below for your filing status.
• Single or married filing separately —$5,150
• Married filing jointly or qualifying widow(er) —$10,300
. ......................
• Head of household —$7,550
3.
Standard deduction.
a. Enter the smaller of line 1 or line 2. If born after January 1, 1942, and not blind, stop here and
enter this amount on Form 1040, line 40. Otherwise, go to line 3b . . . . . . . . . . . . . . . . . . . . . . .
b. If born before January 2, 1942, or blind, multiply the number on Form 1040, line 39a, by $1,000
($1,250 if single or head of household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Add lines 3a and 3b. Enter the total here and on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . .
}
1.
}
2.
3a.
3b.
3c.
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It
also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the
amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27.
Standard Deduction Chart for People Who Were Born Before
January 2, 1942, or Were Blind—Line 40
Keep for Your Records
Do not use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.
Enter the number from the box on
Form 1040, line 39a . . . . . . . . . . . . . . . . 䊳
IF your filing
status is . . .
!
CAUTION
AND the number in
the box above is . . .
Do not use the number of exemptions from
line 6d.
THEN your standard
deduction is . . .
Single
1
2
$6,400
7,650
Married filing jointly
or
Qualifying widow(er)
1
2
3
4
$11,300
12,300
13,300
14,300
Married filing separately
1
2
3
4
$6,150
7,150
8,150
9,150
Head of household
1
2
$8,800
10,050
- 35 -
Need more information or forms? See page 7.
Page 36 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Lines 42 and 44
Line 42
Exemptions
Taxpayers housing individuals displaced
by Hurricane Katrina. You may be able to
claim an additional exemption amount of
$500 per person (up to $2,000) if you provided housing to a person who was displaced from his or her main home because
of Hurricane Katrina and all of the following apply.
• The person displaced lived in your
main home for a period of at least 60 consecutive days ending in 2006.
• You did not receive any rent or other
amount from any source for providing the
housing.
• The main home of the person displaced was, on August 28, 2005, in the
Hurricane Katrina disaster area.
• The person displaced was not your
spouse or dependent.
• You did not claim an additional exemption amount for that person in 2005.
• You did not claim the maximum additional exemption amount of $2,000 in
2005.
For details, see Form 8914.
Adjusted gross income (line 38) over
$112,875. Use the Deduction for Exemp-
refund. If you did not pay enough, we will
send you a bill.
tions Worksheet below to figure your deduction for exemptions unless you are
filing Form 8914.
❏
No. Use one of the following methods
to figure your tax.
Tax Table or Tax Computation Worksheet. If your taxable income is less than
Line 44
Tax
Include in the total on line 44 any tax from
Form 8814 (relating to the election to report child’s interest or dividends) and Form
4972 (relating to tax on lump-sum distributions). Be sure to check the appropriate
boxes. Also include any tax from recapture
of an education credit. You may owe this
tax if (a) you claimed an education credit in
an earlier year, and (b) either tax-free educational assistance or a refund of qualified
expenses was received in 2006 for the student. See Form 8863 for more details. If
you owe this tax, enter the amount and
“ECR” on the dotted line next to line 44.
Do you want the IRS to figure your tax
for you?
❏
Yes. See Pub. 967 for details, including who is eligible and what to do. If you
have paid too much, we will send you a
$100,000, you must use the Tax Table that
begins on page 66 to figure your tax. Be
sure you use the correct column. If your
taxable income is $100,000 or more, use
the Tax Computation Worksheet on
page 78.
However, do not use the Tax Table or
Tax Computation Worksheet to figure your
tax if any of the following applies.
Form 8615. Form 8615 must generally be
used to figure the tax for any child who was
under age 18 at the end of 2006, and who
had more than $1,700 of investment income, such as taxable interest, ordinary
dividends, or capital gains (including capital gain distributions). But if neither of the
child’s parents was alive at the end of 2006,
do not use Form 8615 to figure the child’s
tax. Also, a child born on January 1, 1989,
is considered to be age 18 at the end of
2006. Do not use Form 8615 for such a
child.
Schedule D Tax Worksheet. If you have to
file Schedule D and Schedule D, line 18 or
Deduction for Exemptions Worksheet—Line 42
1.
Keep for Your Records
Is the amount on Form 1040, line 38, more than the amount shown on line 4 below for your filing status?
Multiply $3,300 by the total number of exemptions claimed on Form 1040, line 6d, and enter the
result on Form 1040, line 42.
No.
STOP
Yes.
Continue
䊲
2.
Multiply $3,300 by the total number of exemptions claimed on Form 1040, line 6d . . . . . . . . . . . . . . . . . . . .
3.
Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4.
Enter the amount shown below for your filing status.
• Single — $150,500
• Married filing jointly or qualifying widow(er) — $225,750
• Married filing separately — $112,875
• Head of household — $188,150
5.
6.
}
......
2.
4.
Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
Is line 5 more than $122,500 ($61,250 if married filing separately)?
Yes. Multiply $1,100 by the total number of exemptions claimed on Form 1040, line
6d. Enter the result here and on Form 1040, line 42. Do not complete the rest of
this worksheet.
No.
Divide line 5 by $2,500 ($1,250 if married filing separately). If the result is not a
whole number, increase it to the next whole number (for example, increase 0.0004
to 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7.
Multiply line 6 by 2% (.02) and enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8.
Multiply line 2 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9.
Divide line 8 by 1.5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10.
Deduction for exemptions. Subtract line 9 from line 2. Enter the result here and on
Form 1040, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Need more information or forms? See page 7.
- 36 -
.
Page 37 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — 44
19, is more than zero, use the Schedule D
Tax Worksheet on page D-9 of the Instructions for Schedule D to figure your tax.
Qualified Dividends and Capital Gain Tax
Worksheet. If you do not have to use the
Schedule D Tax Worksheet (see above),
use the worksheet on page 38 to figure your
tax if any of the following applies.
• You reported qualified dividends on
Form 1040, line 9b.
• You do not have to file Schedule D
and you reported capital gain distributions
on Form 1040, line 13.
• You are filing Schedule D and Schedule D, lines 15 and 16, are both more than
zero.
Schedule J. If you had income from farming or fishing, your tax may be less if you
Foreign Earned Income Tax Worksheet—Line 44
Before you begin:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
⻫
⻫
choose to figure it using income averaging
on Schedule J.
Foreign Earned Income Tax Worksheet.
If you claimed the foreign earned income
exclusion or the housing exclusion on Form
2555 or Form 2555-EZ, you must figure
your tax using the worksheet below.
Keep for Your Records
See the instructions above to see if you must use this worksheet to figure your tax.
See the instructions for line 44 that begin on page 36 to see if any of the other tax
computation methods apply to you.
Enter the amount from Form 1040, line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Enter the amount from Form 1040, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Subtract line 2 from line 1. If less than zero, enter the amount in parenthesis 3.
Enter the amount from your (and your spouse’s, if
filing jointly) Form 2555, line 45, or Form 2555-EZ,
line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Enter the total amount of any itemized deductions you
could not claim because they are related to excluded
income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . 6.
Combine lines 3 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Tax on amount on line 7. Use the Tax Table, Tax Computation Worksheet, Schedule D Tax
Worksheet*, Qualified Dividends and Capital Gain Tax Worksheet*, or Form 8615**, whichever
applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
Tax on amount on line 6. Use the Tax Table or Tax Computation Worksheet, whichever applies 9.
Subtract line 9 from line 8. Enter the result. If zero or less, enter -0-. Also include this amount on
Form 1040, line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
*Enter the amount from line 7 of this worksheet 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 8 of this worksheet. Complete the rest of either of those
worksheets according to the worksheet’s instructions. Then complete the rest of this worksheet.
**If you use Form 8615 to figure the tax on line 8 of this worksheet, enter the amount from line 7 of this worksheet on line 4 of Form
8615. If the child’s parent files Form 2555 or 2555-EZ, enter the amount from line 7 of the parent’s Foreign Earned Income Tax Worksheet
on line 6 of Form 8615. Complete the rest of Form 8615 according to its instructions. Then complete the rest of this worksheet.
- 37 -
Need more information or forms? See page 7.
Page 38 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — 44
Qualified Dividends and Capital Gain Tax Worksheet—Line 44
Before you begin:
⻫
⻫
Keep for Your Records
See the instructions for line 44 that begin on page 36 to see if you can use this worksheet to
figure your tax.
If you do not have to file Schedule D and you received capital gain distributions, be sure
you checked the box on line 13 of Form 1040.
1. Enter the amount from Form 1040, line 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Form 1040, line 9b . . . . . . . . . . .
2.
3. Are you filing Schedule D?
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or line 16 is a
loss, enter -03.
No. Enter the amount from Form 1040, line 13
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. If you are claiming investment interest expense on Form
4952, enter the amount from line 4g of that form.
Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of:
• The amount on line 1, or
• $30,650 if single or married filing separately,
. . . . . . . . . . . 8.
$61,300 if married filing jointly or qualifying widow(er),
$41,050 if head of household.
9. Is the amount on line 7 equal to or more than the amount on line 8?
Yes. Skip lines 9 through 11; go to line 12 and check the ‘‘No’’ box.
No. Enter the amount from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Multiply line 10 by 5% (.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Are the amounts on lines 6 and 10 the same?
Yes. Skip lines 12 through 15; go to line 16.
No. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter the amount from line 10 (if line 10 is blank, enter -0-) . . . . . . . . . . . . . . 13.
14. Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Multiply line 14 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Figure the tax on the amount on line 7. Use the Tax Table or Tax Computation Worksheet,
whichever applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Add lines 11, 15, and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Figure the tax on the amount on line 1. Use the Tax Table or Tax Computation Worksheet,
whichever applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
19. Tax on all taxable income. Enter the smaller of line 17 or line 18. Also include this amount on
Form 1040, line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
}
}
Need more information or forms? See page 7.
- 38 -
Page 39 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Line 45
Line 45
An electronic version of this
worksheet is available on
www.irs.gov. Enter “AMT Assistant” in the Search for box on
the website.
TIP
Alternative Minimum Tax
Use the worksheet below to see if you
should fill in Form 6251.
Exception. Fill in Form 6251 instead of
using the worksheet below if you claimed
or received any of the following items.
• Accelerated depreciation.
• Stock by exercising an incentive stock
option and you did not dispose of the stock
in the same year.
• Tax-exempt interest from private activity bonds.
• Intangible drilling, circulation, research, experimental, or mining costs.
• Amortization of pollution-control facilities or depletion.
(Continued on page 43)
Worksheet To See if You Should Fill in Form 6251—Line 45
Before you begin:
⻫
⻫
Keep for Your Records
Be sure you have read the Exception above to see if you must fill in Form 6251 instead of using this
worksheet.
If you are claiming the foreign tax credit (see the instructions for Form 1040, line 47, on page 40), enter
that credit on line 47.
1. Are you filing Schedule A?
No. Skip lines 1 through 3; enter on line 4 the amount from Form 1040, line 38, and go to line 5.
Yes. Enter the amount from Form 1040, line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the smaller of the amount on Schedule A, line 4, or 2.5% (.025) of the amount on
Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Enter the total of the amounts from Schedule A, lines 9 and 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Add lines 1 through 3 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter any tax refund from Form 1040, lines 10 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Enter any amount from Form 8914, line 6, if you housed someone displaced by Hurricane Katrina . . .
8. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Enter the amount shown below for your filing status.
• Single or head of household — $42,500
• Married filing jointly or qualifying widow(er) — $62,550
......................
• Married filing separately — $31,275
10. Is the amount on line 8 more than the amount on line 9?
No. STOP You do not need to fill in Form 6251.
}
Yes. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. Enter the amount shown below for your filing status.
• Single or head of household — $112,500
• Married filing jointly or qualifying widow(er) — $150,000
..............
• Married filing separately — $75,000
12. Is the amount on line 8 more than the amount on line 11?
No. Skip lines 12 and 13; enter on line 14 the amount from line 10, and go to line 15.
Yes. Subtract line 11 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. Multiply line 12 by 25% (.25) and enter the result but do not enter more than line 9 above .
14. Add lines 10 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15. Is the amount on line 14 more than $175,000 ($87,500 if married filing separately)?
Yes. STOP Fill in Form 6251 to see if you owe the alternative minimum tax.
}
..
1.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2.
3.
4.
5.
6.
7.
8.
..
9.
. . . . . . . . . . 10.
. . . . . . . . . . 11.
. . . . . . . . . . 12.
. . . . . . . . . . 13.
. . . . . . . . . . 14.
No. Multiply line 14 by 26% (.26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Enter the amount from Form 1040, line 44, minus the total of any tax from Form 4972 and any amount on
Form 1040, line 47. If you used Schedule J to figure your tax, the amount for Form 1040, line 44, must be
refigured without using Schedule J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
Next. Is the amount on line 15 more than the amount on line 16?
Yes. Fill in Form 6251 to see if you owe the alternative minimum tax.
No. You do not owe alternative minimum tax and do not need to fill in Form 6251. Leave line 45
blank.
- 39 -
Need more information or forms? See page 7.
Page 40 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Lines 45 Through 50
• Income or (loss) from tax-shelter farm
activities or passive activities.
• Income from long-term contracts not
figured using the percentage-of-completion
method.
• Interest paid on a home mortgage not
used to buy, build, or substantially improve
your home.
• 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.
• Any general business credit.
• Qualified electric vehicle credit.
• Alternative motor vehicle credit.
• Alternative fuel vehicle refueling
property credit.
• Credit for prior year minimum tax.
Form 6251 should be filled in
for a child who was under age
18 at the end of 2006 if the
CAUTION
child’s adjusted gross income
from Form 1040, line 38, exceeds the
child’s earned income by more than
$6,050.
!
4. The total of your foreign taxes was
not more than $300 (not more than $600 if
married filing jointly).
5. All of your foreign taxes were:
For details, use TeleTax topic 602 (see
page 8) or see Form 2441.
a. Legally owed and not eligible for a
refund, and
b. Paid to countries that are recognized
by the United States and do not support
terrorism.
Line 49
For more details on these requirements,
see the Instructions for Form 1116.
Do you meet all five requirements
above?
❏ Yes. Enter on line 47 the smaller of (a)
your total foreign taxes, or (b) the amount
on Form 1040, line 44.
Credit figured by the IRS. If you can take
Line 48
Line 50
Credit for Child and
Dependent Care Expenses
Education Credits
You may be able to take this credit if you
paid someone to care for:
Foreign Tax Credit
1. Your qualifying child under age 13
whom you claim as your dependent.
2. Your disabled spouse who could not
care for himself or herself.
3. Any disabled person not able to care
for himself or herself whom you claim as a
dependent.
4. Any disabled person not able to care
for himself or herself whom you could have
claimed as a dependent except that:
Exception. You do not have to complete
Form 1116 to take this credit if all five of
the following apply.
1. All of your gross foreign source 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).
2. If you had dividend income from
shares of stock, you held those shares for at
least 16 days.
3. You are not filing Form 4563 or excluding income from sources within Puerto
Rico.
You may be able to take this credit if by the
end of 2006 (a) you were age 65 or older, or
(b) you retired on permanent and total disability and you had taxable disability income. But you usually cannot take the
credit if the amount on Form 1040, line 38,
is $17,500 or more ($20,000 or more if
married filing jointly and only one spouse
is eligible for the credit; $25,000 or more if
married filing jointly and both spouses are
eligible; $12,500 or more if married filing
separately). See Schedule R and its instructions for details.
❏ 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 47
If you paid income tax to a foreign country,
you may be able to take this credit. Generally, you must complete and attach Form
1116 to do so.
Credit for the Elderly or the
Disabled
a. The person filed a joint return,
b. The person had $3,300 or more of
gross income, or
c. You, or your spouse if filing jointly,
could be claimed as a dependent on someone else’s 2006 return.
5. Your child whom you could not claim
as a dependent because of the rules for
Children of divorced or separated parents
that begin on page 20.
Need more information or forms? See page 7.
- 40 -
this credit and you want us to figure it for
you, see the Instructions for Schedule R.
If you (or your dependent) paid qualified
expenses in 2006 for yourself, your spouse,
or your dependent to enroll in or attend an
eligible educational institution, you may be
able to take an education credit. See Form
8863 for details. However, you cannot take
an education credit if any of the following
applies.
• You, or your spouse if filing jointly,
are claimed as a dependent on someone’s
(such as your parent’s) 2006 tax return.
• Your filing status is married filing
separately.
• The amount on Form 1040, line 38, is
$55,000 or more ($110,000 or more if married filing jointly).
• You, or your spouse, were a nonresident alien for any part of 2006 unless your
filing status is married filing jointly.
Page 41 of 86 of Instructions 1040
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Form 1040 — Lines 53 Through 60
Line 51
Retirement Savings
Contributions Credit
You may be able to take this credit if you,
or your spouse if filing jointly, made (a)
contributions to a traditional or Roth IRA;
(b) elective deferrals to a 401(k) or 403(b)
plan (including designated Roth contributions under section 402A treated as elective
deferrals to a 401(k) or 403(b) plan) or to a
governmental 457, SEP, or SIMPLE plan;
(c) voluntary employee contributions to a
qualified retirement plan (including the
federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.
However, you cannot take the credit if
either of the following applies.
1. The amount on Form 1040, line 38, is
more than $25,000 ($37,500 if head of
household; $50,000 if married filing
jointly).
2. The person(s) who made the qualified
contribution or elective deferral (a) was
born after January 1, 1989, (b) is claimed as
a dependent on someone else’s 2006 tax
return, or (c) was a student (defined below).
You were a student if during any part of
5 calendar months of 2006 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 does not include an
on-the-job training course, correspondence
school, or Internet school.
For more details, use TeleTax topic 610
(see page 8) or see Form 8880.
• Exterior doors.
• A metal roof with pigmented coatings
Residential Energy Credits
designed to reduce heat gain in your home.
You may also be able to claim this credit
for the cost of any of the following items if
the items meet certain performance and
quality standards.
• Certain electric heat pump water heaters, electric heat pumps, geothermal heat
pumps, central air conditioners, and natural
gas, propane, or oil water heaters.
• A qualified natural gas, propane, or oil
furnace or hot water boiler.
• An advanced main circulating fan
used in a natural gas, propane, or oil furnace.
Complete Form 5695 to claim either of the
following credits.
Residential energy efficient property
credit. You may be able to take this credit
Line 52
Nonbusiness energy property credit. You
may be able to take this credit for any of the
following improvements to your home in
2006 if the improvements meet certain requirements for energy efficiency.
• Any insulation material or system designed to reduce heat gain or loss in your
home.
• Exterior windows (including skylights).
- 41 -
if you paid for any of the following during
2006.
• Qualified photovoltaic property.
• Qualified solar water heating property.
• Qualified fuel cell property.
For details, see the Instructions for
Form 5695.
Need more information or forms? See page 7.
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Form 1040 — Line 53
Line 53—Child Tax Credit
Three Steps To Take the Child Tax Credit!
Step 1.
Step 2.
Step 3.
Make sure you have a qualifying child for the child
tax credit (see the instructions for line 6c).
Make sure that for each qualifying child you either
checked the box on Form 1040, line 6c, column (4),
or completed Form 8901 (if the child is not your
dependent).
Answer the questions on this page to see if you can
use the worksheet on page 43 to figure your credit
or if you must use Pub. 972. If you need Pub. 972,
see page 7.
Questions
Yes.
You must use Pub.
972 to figure your
child tax credit. You
will also need the
form(s) listed above
for any credit(s) you
are claiming.
1. Is the amount on Form 1040, line 38, more than the amount
shown below for your filing status?
• Married filing jointly – $110,000
• Single, head of household, or qualifying widow(er) –
$75,000
• Married filing separately – $55,000
Yes.
STOP
No. Go to question 2.
You must use Pub.
972 to figure your
credit.
Need more information or forms? See page 7.
STOP
No. Continue
䊲
3. Are you excluding income from Puerto Rico or are you
filing any of the following forms?
• Form 2555 or 2555-EZ (relating to foreign earned
income).
• Form 4563 (exclusion of income for residents of
American Samoa).
Pub.
972
Who Must Use
Pub. 972
2. Are you claiming any of the following credits?
• Residential energy efficient property credit, Form 5695,
Part II.
• Adoption credit, Form 8839.
• Mortgage interest credit, Form 8396.
• District of Columbia first-time homebuyer credit, Form
8859.
- 42 -
Yes.
STOP
You must use Pub.
972 to figure your
credit.
No. Use the worksheet on
page 43 to figure your
credit.
Page 43 of 86 of Instructions 1040
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Form 1040 — Line 53
Child Tax Credit Worksheet—Line 53
Keep for Your Records
● To be a qualifying child for the child tax credit, the child must be under age 17 at the end
of 2006 and meet the other requirements listed on page 19.
CAUTION
● Do not use this worksheet if you answered “Yes” to question 1, 2, or 3 on page 41. Instead, use Pub. 972.
⫻ $1,000.
1.
Number of qualifying children:
Enter the result.
2.
Enter the amount from Form 1040, line 46.
3.
Add the amounts from Form 1040:
1
2
Line 47
Line 48
+
Line 49
+
Line 50
+
Line 51
+
Line 52
+
3
4.
Enter the total.
Are the amounts on lines 2 and 3 the same?
Yes. STOP
You cannot take this credit because there is no tax
to reduce. However, you may be able to take the
additional child tax credit. See the TIP below.
4
No. Subtract line 3 from line 2.
5.
Is the amount on line 1 more than the amount on line 4?
Yes. Enter the amount from line 4.
Also, you may be able to take the
additional child tax credit. See the
TIP below.
No. Enter the amount from line 1.
TIP
其
This is your child tax
credit.
5
Enter this amount on
Form 1040, line 53.
You may be able to take the additional child tax credit
on Form 1040, line 68, if you answered “Yes” on line 4 or
line 5 above.
1040
䊴
● First, complete your Form 1040 through line 67.
● Then, use Form 8812 to figure any additional child tax
credit.
- 43 -
Need more information or forms? See page 7.
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Form 1040 — Lines 54 Through 63
Line 54
Include the following credits on line 54 and
check the appropriate box(es). To find out
if you can take the credit, see the form
indicated.
• Mortgage interest credit. If a state or
local government gave you a mortgage
credit certificate, see Form 8396.
• Adoption credit. You may be able to
take this credit if you paid expenses to
adopt a child or you adopted a child with
special needs and the adoption became final in 2006. See the Instructions for Form
8839.
• District of Columbia first-time
homebuyer credit. See Form 8859.
Line 55
Other Credits
Include the following credits on line 55 and
check the appropriate box(es). If box c is
checked, also enter the applicable form
number. To find out if you can take the
credit, see the form or publication indicated.
• Credit for prior year minimum tax. If
you paid alternative minimum tax in a prior
year, see Form 8801.
• Qualified electric vehicle credit. If
you placed a new electric vehicle in service
in 2006, see Form 8834.
• General business credit. This 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.
• Empowerment zone and renewal
community employment credit. See
Form 8844.
• Credit for alcohol used as fuel. See
Form 6478.
• Renewable electricity, refined coal,
and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22,
2004, and Indian coal produced at facilities
placed in service after August 8, 2005. See
Form 8835, Section B.
• New York Liberty Zone business employee credit. If you have a carryforward
credit from Form 8884, see Form 8835,
Section B.
• Qualified zone academy bond credit.
This credit applies only to S corporation
shareholders. See Form 8860.
• Clean renewable energy bond credit.
See Form 8912.
• Gulf bond credit. See Form 8912.
• Alternative motor vehicle credit. If
you placed a fuel efficient motor vehicle in
service during 2006, see Form 8910.
• Alternative fuel vehicle refueling
property credit. See Form 8911.
Other Taxes
Line 59
Social Security and
Medicare Tax on Tip Income
Not Reported to Employer
If you received tips of $20 or more in any
month and you did not report the full
amount to your employer, you must pay the
social security and Medicare or railroad retirement (RRTA) tax on the unreported
tips. You must also pay this tax if your
Form(s) W-2 shows allocated tips that you
are including in your income on Form
1040, line 7.
To figure the social security and Medicare tax, use Form 4137. If you owe RRTA
tax, contact your employer. Your employer
will figure and collect the RRTA tax.
You may be charged a penalty
equal to 50% of the social security and Medicare tax due on
CAUTION
tips you received but did not report to your employer.
!
Line 60
Additional Tax on IRAs,
Other Qualified Retirement
Plans, etc.
You may not owe this tax if the
distribution was made or repaid
because of Hurricane Katrina,
Rita, or Wilma. See Form 8915
and its instructions for details.
3. You received taxable distributions
from Coverdell ESAs or qualified tuition
programs.
4. You were born before July 1, 1935,
and did not take the minimum required distribution from your IRA or other qualified
retirement plan.
Exception. If only item (1) applies and dis-
tribution code 1 is correctly shown in box 7
of Form 1099-R, you do not have to file
Form 5329. Instead, multiply the taxable
amount of the distribution by 10% (.10) and
enter the result on line 60. The taxable
amount of the distribution is the part of the
distribution you reported on Form 1040,
line 15b or line 16b, or on Form 4972.
Also, put “No” under the heading “Other
Taxes” to the left of line 60 to indicate that
you do not have to file Form 5329. But if
distribution code 1 is incorrectly shown in
box 7 of Form 1099-R or you qualify for an
exception for qualified medical expenses,
qualified higher education expenses, or
qualified first-time homebuyer distributions, you must file Form 5329.
Line 62
Household Employment
Taxes
If any of the following apply, see
Schedule H and its instructions to find out
if you owe these taxes.
1. You paid any one household employee (defined below) cash wages of
$1,500 or more in 2006. Cash wages include wages paid by check, money order,
etc.
2. You withheld federal income tax during 2006 at the request of any household
employee.
3. You paid total cash wages of $1,000
or more in any calendar quarter of 2005 or
2006 to household employees.
TIP
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.
1. 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 was not
rolled over in a qualified rollover contribution.
2. Excess contributions were made to
your IRAs, Coverdell education savings accounts (ESAs), Archer MSAs, or health
savings accounts.
Need more information or forms? See page 7.
- 44 -
TIP
For item (1), do not count
amounts paid to an employee
who was under age 18 at any
time in 2006 and was a student.
Household employee. Any person who
does household work is a household employee if you can control what will be done
and how it will be done. Household work
includes work done in or around your home
by babysitters, nannies, health aides,
maids, yard workers, and similar domestic
workers.
Line 63
Total Tax
Include in the total on line 63 any of the
following taxes. To find out if you owe the
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Form 1040 — Line 65
tax, see the form or publication indicated.
On the dotted line next to line 63, enter the
amount of the tax and identify it as indicated.
1. Additional tax on health savings account distributions (see Form 8889). Identify as “HSA.”
2. Additional tax on Archer MSA distributions (see Form 8853). Identify as
“MSA.”
3. Additional tax on Medicare Advantage MSA distributions (see Form 8853).
Identify as “Med MSA.”
4. Recapture of the following credits.
a. Investment credit (see Form 4255).
Identify as “ICR.”
b. Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
c. Qualified electric vehicle credit (see
Form 8834). Identify as “QEVCR.”
d. Indian employment credit (see Form
8845). Identify as “IECR.”
e. New markets credit (see Form 8874).
Identify as “NMCR.”
f. Credit for employer-provided child
care facilities (see Form 8882). Identify as
“ECCFR.”
5. Recapture of federal mortgage subsidy. If you sold your home in 2006 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, see Form 8828. Identify as
“FMSR.”
6. Section 72(m)(5) excess benefits tax
(see Pub. 560). Identify as ‘‘Sec.
72(m)(5).’’
7. 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. Identify as
“UT.”
8. Golden parachute payments. 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. Identify as “EPP.”
9. Tax on accumulation distribution of
trusts (see Form 4970). Identify as “ADT.”
10. Excise tax on insider stock compensation from an expatriated corporation.
You may owe a 15% excise tax on the
value of nonstatutory stock options and certain other stock-based compensation held
by you or a member of your family from an
expatriated corporation or its expanded affiliated group in which you were an officer,
director, or more-than-10% owner. See Internal Revenue Code section 4985. Identify
as “ISC.”
11. Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain
requirements. This income should be
shown in box 12 of Form W-2 with code Z,
or in box 15b of Form 1099-MISC. See
Internal Revenue Code section
409A(a)(1)(B) to figure the tax on this income. Identify as “NQDC.”
12. Interest on the tax due on installment
income from the sale of certain residential
lots and timeshares. Identify as “453(l)(3).”
13. Interest on the deferred tax on gain
from certain installment sales with a sales
price over $150,000. Identify as “453A(c).”
Payments
Line 65
2006 Estimated Tax
Payments
Enter any estimated federal income tax
payments you made for 2006. Include any
overpayment from your 2005 return that
you applied to your 2006 estimated tax.
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the
amount paid in any way you choose as long
as you both agree. If you cannot agree, you
must divide the payments in proportion to
each spouse’s individual tax as shown on
your separate returns for 2006. For an example of how to do this, see Pub. 505. Be
sure to show both social security numbers
(SSNs) in the space provided on the separate returns. If you or your spouse paid
separate estimated tax but you are now filing a joint return, add the amounts you each
paid. Follow these instructions even if your
spouse died in 2006 or in 2007 before filing
a 2006 return.
Divorced Taxpayers
Line 64
Federal Income Tax
Withheld
Add the amounts shown as federal income
tax withheld on your Forms W-2, W-2G,
and 1099-R. Enter the total on line 64. The
amount withheld should be shown in box 2
of Form W-2 or W-2G, and in box 4 of
Form 1099-R. Attach Forms W-2G and
1099-R to the front of your return if federal
income tax was withheld.
If you received a 2006 Form 1099
showing federal income tax withheld on
dividends, interest income, unemployment
compensation, social security benefits, or
other income you received, include the
- 45 -
amount withheld in the total on line 64.
This should be shown in box 4 of Form
1099 or box 6 of Form SSA-1099.
If you got divorced in 2006 and you made
joint estimated tax payments with your former spouse, put your former spouse’s SSN
in the space provided on the front of
Form 1040. If you were divorced and remarried in 2006, put your present spouse’s
SSN in the space provided on the front of
Form 1040. Also, under the heading Payments to the left of line 65, put your former
spouse’s SSN, followed by “DIV.”
Name Change
If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former
name, attach a statement to the front of
Form 1040. On the statement, explain all
the payments you and your spouse made in
2006 and the name(s) and SSN(s) under
which you made them.
Need more information or forms? See page 7.
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Form 1040 — Lines 66a and 66b
Lines 66a and 66b—
Earned Income Credit (EIC)
4. Are you filing Form 2555 or 2555-EZ (relating to foreign
earned income)?
Yes.
䊲
You cannot take the
credit.
What Is the EIC?
The EIC is a credit for certain people who work. The credit may
give you a refund even if you do not owe any tax.
Special rules may apply for people who had to relocate
because of Hurricane Katrina, Rita, or Wilma. For
details, see Pub. 4492.
TIP
No. Continue
STOP
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.
For help in determining if you are eligible for the EIC, go to www.
irs.gov/eitc and click on “EITC Assistant.” This service is available
in English and Spanish.
5. Were you or your spouse a nonresident alien for any part of
2006?
Yes. See Nonresident
aliens on page 49.
Step 2
No. Go to Step 2.
Investment Income
1. Add the amounts from
Form 1040:
Line
Line
Line
Line
If you take the EIC even though you are not eligible and
it is determined that your error is due to reckless or
intentional disregard of the EIC rules, you will not be
CAUTION
allowed to take the credit for 2 years even if you are
otherwise eligible to do so. If you fraudulently take the EIC, you
will not be allowed to take the credit for 10 years. See Form 8862,
Who must file, on page 48. You may also have to pay penalties.
8a
8b
9a
13*
+
+
+
!
Investment Income =
*Do not include if line 13 is a loss.
2. Is your investment income more than $2,800?
Step 1
Yes. Continue
All Filers
䊲
1. If, in 2006:
• 2 children lived with you, is the amount on Form 1040,
line 38, less than $36,348 ($38,348 if married filing
jointly)?
• 1 child lived with you, is the amount on Form 1040, line
38, less than $32,001 ($34,001 if married filing jointly)?
• No children lived with you, is the amount on Form 1040,
line 38, less than $12,120 ($14,120 if married filing
jointly)?
Yes. Continue
No.
䊲
3. Are you filing Form 4797 (relating to sales of business
property)?
Yes. See Form 4797
filers on page 49.
STOP
You cannot take the credit.
2. Do you, and your spouse if filing a joint return, have a
social security number that allows you to work or is valid
for EIC purposes (see page 49)?
Yes. Continue
No.
䊲
Yes. You must use
Worksheet 1 in Pub.
596 to see if you can
take the credit. To get
Pub. 596, see page 7.
STOP
You cannot take the credit.
Put “No” on the dotted line
next to line 66.
STOP
STOP
You cannot take the credit.
No. Continue
䊲
5. Did a child live with you in 2006?
Yes. Go to Step 3
on page 47.
No. Go to question 4.
You cannot take the
credit.
Need more information or forms? See page 7.
No.
4. Do any of the following apply for 2006?
• You are filing Schedule E.
• You are reporting income or a loss from the rental of
personal property not used in a trade or business.
• You are reporting income on Form 1040, line 21, from
Form 8814 (relating to election to report child’s interest
and dividends).
3. Is your filing status married filing separately?
Yes.
No. Skip question 3; go to
question 4.
- 46 -
No. Go to Step 4 on
page 47.
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Form 1040 — Lines 66a and 66b
Continued from page 46
Step 3
2. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2006?
Qualifying Child
Yes.
STOP
You cannot take the
credit. Put “No” on the
dotted line next to line
66a.
A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)
No. Skip question 3 and
Step 4; go to Step 5 on
page 48.
3. Is the amount on Form 1040, line 38, less than $12,120
($14,120 if married filing jointly)?
Yes. Go to Step 4.
AND
No.
STOP
You cannot take the credit.
Step 4
was ...
Under age 19 at the end of 2006
Filers Without a Qualifying Child
1. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2006? See Step 3.
or
Yes.
Under age 24 at the end of 2006 and a student (see page 49)
No. Continue
STOP
䊲
You cannot take the
credit. Put “No” on
the dotted line next to
line 66a.
or
Any age and permanently and totally disabled (see page 49)
AND
2. Can you, or your spouse if filing a joint return, be claimed
as a dependent on someone else’s 2006 tax return?
Yes.
who...
Lived with you in the United States for more than half
of 2006.
If the child did not live with you for the
required time, see Exception to time lived with you on page
49.
No. Continue
STOP
3. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2006?
Yes. Continue
No.
䊲
!
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 2006, or the child was married, see page 49.
䊲
You cannot take the
credit.
STOP
You cannot take the credit.
CAUTION
4. Was your home, and your spouse’s if filing a joint return, in
the United States for more than half of 2006? Members of
the military stationed outside the United States, see page 49
before you answer.
Yes. Go to Step 5
on page 48.
1. Do you have at least one child who meets the conditions to
be your qualifying child?
Yes. The child must
have a valid social security number as defined on page 49
unless the child was
born and died in 2006.
Go to question 2.
No. Skip question 2; go to
question 3.
- 47 -
No.
STOP
You cannot take the credit.
Put “No” on the dotted line
next to
line 66a.
Need more information or forms? See page 7.
Page 48 of 86 of Instructions 1040
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Form 1040 — Lines 66a and 66b
Continued from page 47
• 1 qualifying child, is your earned income less than
Step 5
$32,001 ($34,001 if married filing jointly)?
Earned Income
• No qualifying children, is your earned income less than
$12,120 ($14,120 if married filing jointly)?
1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or
No. Continue
Church employees,
䊲
whichever applies, on
this page.
Yes. Go to Step 6.
Step 6
2. Figure earned income:
•
•
•
Form 1040, line 7
Subtract, if included on line 7, any:
Taxable scholarship or fellowship grant
not reported on a Form W-2.
Amount received for work performed
while an inmate in a penal institution
(put “PRI” and the amount subtracted on
the dotted line next to Form 1040,
line 7).
Amount received as a pension or annuity
from a nonqualified deferred
compensation plan or a nongovernmental
section 457 plan (put “DFC” and the
amount subtracted on the dotted line next
to Form 1040, line 7). This amount may
be shown in box 11 of Form W-2. If you
received such an amount but box 11 is
blank, contact your employer for the
amount received as a pension or annuity.
No. STOP
You cannot take the credit.
How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
}
Yes. See Credit
figured by the IRS
below.
No. Go to Worksheet A
on page 49.
Definitions and Special Rules
(listed in alphabetical order)
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with you
for legal adoption.
–
Church employees. Determine how much of the amount on Form
1040, line 7, was also reported on Schedule SE, line 5a. Subtract
that amount from the amount on Form 1040, line 7, and enter the
result in the first space of Step 5, line 2. Be sure to answer “Yes” to
question 3 in Step 5.
Clergy. The following instructions apply to ministers, members of
religious orders who have not taken a vow of poverty, and Christian
Science practitioners. If you are filing Schedule SE and the amount
on line 2 of that schedule includes an amount that was also reported
on Form 1040, line 7:
Add all of your nontaxable combat pay if
you elect to include it in earned income.
Also enter this amount on Form 1040,
line 66b. See Combat pay, nontaxable on
this page.
+
1. Put “Clergy” on the dotted line next to Form 1040, line 66a.
2. Determine how much of the amount on Form 1040, line 7,
was also reported on Schedule SE, line 2.
3. Subtract that amount from the amount on Form 1040,
line 7. Enter the result in the first space of Step 5, line 2.
4. Be sure to answer “Yes” to question 3 in Step 5.
!
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.
CAUTION
Combat pay, nontaxable. If you were a member of the U.S. Armed
Earned Income =
3. Were you self-employed at any time in 2006, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you filing
Schedule C or C-EZ as a statutory employee?
Yes. Skip question 4
No. Continue
and Step 6; go to
䊲
Worksheet B on
page 50.
Forces who served in a combat zone, certain pay is excluded from
your income. See Combat Zone Exclusion in Pub. 3. You can elect
to include this pay in your earned income when figuring the EIC.
The amount of your nontaxable combat pay should be shown in box
12 of Form(s) W-2 with code Q. If you are filing a joint return and
both you and your spouse received nontaxable combat pay, you can
each make your own election.
Credit figured by the IRS. To have the IRS figure your EIC:
4. If you have:
• 2 or more qualifying children, is your earned income less
than $36,348 ($38,348 if married filing jointly)?
Need more information or forms? See page 7.
- 48 -
1. Put “EIC” on the dotted line next to Form 1040, line 66a.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040, line 66b. See Combat pay, nontaxable above.
3. 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 on page 48.
Page 49 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Lines 66a and 66b
Exception to time lived with you. A child is considered to have
lived with you for all of 2006 if the child was born or died in 2006
and your home was this child’s home for the entire time he or she
was alive in 2006. Temporary absences for special circumstances,
such as for school, vacation, medical care, military service, or
detention in a juvenile facility, count as time lived at home. Also see
Kidnapped child on page 21 or Members of the military below.
Form 4797 filers. If the amount on Form 1040, line 13, includes an
unless the rules for Children of divorced or separated parents on
page 20 apply.
1.
2.
3.
4.
5.
Dependency exemption (line 6c).
Child tax credits (lines 53 and 68).
Head of household filing status (line 4).
Credit for child and dependent care expenses (line 48).
Earned income credit (lines 66a and 66b).
amount from Form 4797, you must use Worksheet 1 in Pub. 596 to
see if you can take the EIC. To get Pub. 596, see page 7. Otherwise,
stop; you cannot take the EIC.
Form 8862, who must file. You must file Form 8862 if your EIC for
a year after 1996 was reduced or disallowed for any reason other
than a math or clerical error. But do not file Form 8862 if either of
the following applies.
• You filed Form 8862 for another year, the EIC was allowed for
that year, and your EIC has not 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 was not your qualifying child.
Also, do not 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 was reduced or disallowed
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 was reduced or disallowed
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.
No other person can take any of the five tax benefits listed above
unless he or she has a different qualifying child. If you and any
other person claim the child as a qualifying child, the IRS will apply
the following rules.
• If only one of the persons is the child’s parent, the child will be
treated as the qualifying child of the parent.
• If two of the persons are the child’s parents, the child will be
treated as the qualifying child of the parent with whom the
child lived for the longer period of time in 2006. If the child
lived with each parent for the same amount of time, the child
will be treated as the qualifying child of the parent who had the
higher adjusted gross income (AGI) for 2006.
• If none of the persons is the child’s parent, the child will be
treated as the qualifying child of the person who had the
highest AGI for 2006.
Example. Your daughter meets the conditions to be a qualifying
child for both you and your mother. If you and your mother both
claim tax benefits based on the child, the rules above apply. Under
these rules, you are entitled to treat your daughter as a qualifying
child for any of the five tax benefits listed above for which you
otherwise qualify. Your mother would not be entitled to take any of
the five tax benefits listed above unless she has a different qualifying child.
If you will not be taking the EIC with a qualifying child, put
“No” on the dotted line next to line 66a. Otherwise, go to Step 3,
question 1, on page 47.
Married child. A child who was married at the end of 2006 is a
Social security number (SSN). For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid
for Employment” is printed on the social security card and the
number was issued solely to apply for or receive a federally funded
benefit.
To find out how to get an SSN, see page 16. If you will not have
an SSN by April 16, 2007, see What if You Cannot File on Time?
on page 12.
Student. A child who during any part of 5 calendar months of 2006
was enrolled as a full-time student at a school, or took a full-time,
on-farm training course given by a school or a state, county, or local
government agency. A school includes a technical, trade, or
mechanical school. It does not include an on-the-job training
course, correspondence school, or Internet school.
qualifying child only if (a) you can claim him or her as your
dependent on Form 1040, line 6c, or (b) you could have claimed
him or her as your dependent except for the rules for Children of
divorced or separated parents on page 20.
Members of the military. If you were on extended active duty
outside the United States, your home is considered to be in the
United States during that duty period. Extended active duty is
military duty ordered for an indefinite period or for a period of more
than 90 days. Once you begin serving extended active duty, you are
considered to be on extended active duty even if you do not serve
more than 90 days.
Nonresident aliens. If your filing status is married filing jointly, go
to Step 2 on page 46. Otherwise, stop; you cannot take the EIC.
Permanently and totally disabled. A person is permanently and
totally disabled if, at any time in 2006, the person cannot engage in
any substantial gainful activity because of a physical or mental
condition and a doctor has determined that this condition (a) has
lasted or can be expected to last continuously for at least a year, or
(b) can be expected to lead to death.
Qualifying child of more than one person. If the child is the qualifying child of more than one person, only one person can claim the
child as a qualifying child for all of the following tax benefits,
Welfare benefits, effect of credit on. Any refund you receive as a
result of taking the EIC will not be used to determine if you are
eligible for the following programs or how much you can receive
from them. But if the refund you receive because of the EIC is not
spent within a certain period of time, it can count as an asset (or
resource) and affect your eligibility.
• Temporary Assistance for Needy Families (TANF).
• Medicaid and supplemental security income (SSI).
• Food stamps and low-income housing.
- 49 -
Need more information or forms? See page 7.
Page 50 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Lines 66a and 66b
Worksheet
A—Earned Income Credit (EIC)—Lines 66a and 66b
Keep for Your Records
Before you begin: ⻫ Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 3, on page 47. Otherwise, use Worksheet B
that begins on page 50.
Part 1
All Filers Using
Worksheet A
1.
Enter your earned income from Step 5 on page 47.
2.
Look up the amount on line 1 above in the EIC Table on pages 52–58
to find the credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit here.
1
2
STOP
If line 2 is zero,
You cannot take the credit.
Put “No” on the dotted line next to line 66a.
3.
Enter the amount from Form 1040, line 38.
4.
Are the amounts on lines 3 and 1 the same?
3
Yes. Skip line 5; enter the amount from line 2 on line 6.
No. Go to line 5.
5.
Part 2
Filers Who
Answered
“No” on
Line 4
Part 3
If you have:
● No qualifying children, is the amount on line 3 less than $6,750
($8,750 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 3 less than
$14,850 ($16,850 if married filing jointly)?
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table on
pages 52–58 to find the credit. Be sure you use the correct
column for your filing status and the number of children
you have. Enter the credit here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
6.
5
This is your earned income credit.
6
Enter this amount on
Form 1040, line 66a.
Your Earned
Income Credit
Reminder—
⻫
1040 䊴
If you have a qualifying child, complete and attach Schedule EIC.
EIC
CAUTION
If your EIC for a year after 1996 was reduced or disallowed, see
page 48 to find out if you must file Form 8862 to take the credit for
2006.
Need more information or forms? See page 7.
- 50 -
1040
䊴
Page 51 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Lines 66a and 66b
Worksheet
B—Earned Income Credit (EIC)—Lines 66a and 66b
Keep for Your Records
Use this worksheet if you answered “Yes” to Step 5, question 3, on page 47.
⻫
⻫
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to
enter in Parts 1 through 3.
Part 1
Self-Employed,
Members of the
Clergy, and
People With
Church Employee
Income Filing
Schedule SE
Part 2
Self-Employed
NOT Required
To File
Schedule SE
For example, your
net earnings from
self-employment
were less than $400.
1a. Enter the amount from Schedule SE, Section A, line 3, or
Section B, line 3, whichever applies.
1a
b. Enter any amount from Schedule SE, Section B, line 4b, and line 5a.
+ 1b
c. Combine lines 1a and 1b.
= 1c
d. Enter the amount from Schedule SE, Section A, line 6, or
Section B, line 13, whichever applies.
– 1d
e. Subtract line 1d from 1c.
= 1e
2.
Do not include on these lines any statutory employee income, any net profit from services performed
as a notary public, or any amount exempt from self-employment tax as the result of the filing and
approval of Form 4029 or Form 4361.
a. Enter any net farm profit or (loss) from Schedule F, line 36, and from
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
2a
b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming);
and Schedule K-1 (Form 1065-B), box 9, code K1*.
+ 2b
c. Combine lines 2a and 2b.
= 2c
*Reduce any Schedule K-1 amounts by any partnership section 179 expense deduction claimed,
unreimbursed partnership expenses claimed, and depletion claimed on oil and gas properties. If you
have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A. Put your
name and social security number on Schedule SE and attach it to your return.
Part 3
Statutory Employees
Filing Schedule
C or C-EZ
Part 4
All Filers Using
Worksheet B
Note. If line 4b
includes income on
which you should
have paid selfemployment tax but
did not, we may
reduce your credit by
the amount of
self-employment tax
not paid.
3.
Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that
you are filing as a statutory employee.
3
4a
4a. Enter your earned income from Step 5 on page 47.
4b
b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
If line 4b is zero or less,
5.
If
●
●
●
STOP
You cannot take the credit. Put “No” on the dotted line next to line 66a.
you have:
2 or more qualifying children, is line 4b less than $36,348 ($38,348 if married filing jointly)?
1 qualifying child, is line 4b less than $32,001 ($34,001 if married filing jointly)?
No qualifying children, is line 4b less than $12,120 ($14,120 if married filing jointly)?
Yes. If you want the IRS to figure your credit, see page 48. If you want to
figure the credit yourself, enter the amount from line 4b on line 6 (page 51).
No.
STOP
You cannot take the credit. Put “No” on the dotted line next to line 66a.
- 51 -
Need more information or forms? See page 7.
Page 52 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Lines 66a and 66b
Worksheet
B—Continued from page 50
Part 5
All Filers Using
Worksheet B
Keep for Your Records
6.
Enter your total earned income from Part 4, line 4b,
on page 50.
7.
Look up the amount on line 6 above in the EIC Table on pages 52–58
to find the credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit here.
6
7
If line 7 is zero, STOP You cannot take the credit.
Put “No” on the dotted line next to line 66a.
8.
Enter the amount from Form 1040, line 38.
9.
Are the amounts on lines 8 and 6 the same?
8
Yes. Skip line 10; enter the amount from line 7 on line 11.
No. Go to line 10.
Part 6
10.
Filers Who
Answered
“No” on
Line 9
If you have:
● No qualifying children, is the amount on line 8 less than $6,750
($8,750 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 8 less than $14,850
($16,850 if married filing jointly)?
Yes. Leave line 10 blank; enter the amount from line 7 on line 11.
No. Look up the amount on line 8 in the EIC Table on
pages 52–58 to find the credit. Be sure you use the correct
column for your filing status and the number of children
you have. Enter the credit here.
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.
Part 7
Your Earned
Income Credit
11.
10
This is your earned income credit.
11
Enter this amount on
Form 1040, line 66a.
Reminder—
⻫
If you have a qualifying child, complete and attach Schedule EIC.
1040 䊴
EIC
CAUTION
If your EIC for a year after 1996 was reduced or disallowed, see
page 48 to find out if you must file Form 8862 to take the credit for
2006.
Need more information or forms? See page 7.
- 52 -
1040
䊴
Page 53 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
And your filing status is—
2005 Earned Income Credit (EIC) Table
If the amount you are
looking up from the
worksheet is—
Caution. This is not a tax table.
No
children
1. To find your credit, read
2. Then, go to the column
Example. If your filing
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.
that includes your filing status
and the number of qualifying
children you have. Enter the
credit from that column on
your EIC Worksheet.
status is single, you have one
qualifying child, and the amount
you are looking up from your
EIC Worksheet is $2,455, you
would enter $842.
At least But less than
2,400
2,450
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—
No
children
At least
But less than
One
child
Your credit is—
2,450
2,500
One
child
Two
children
Your credit is—
186
189
825
842
970
990
And your filing status is—
Married filing jointly and
you have—
Two
No
children children
Single, head of household,
or qualifying widow(er) and
you have—
One
child
If the amount you are
looking up from the
worksheet is—
Two
children
Your credit is—
Single, head of household,
or qualifying widow(er) and
you have—
No
children
At least
But less than
One
child
Married filing jointly and
you have—
Two
No
children children
Your credit is—
One
child
Two
children
Your credit is—
$1
50
100
150
200
$50
100
150
200
250
$2
6
10
13
17
$9
26
43
60
77
$10
30
50
70
90
$2
6
10
13
17
$9
26
43
60
77
$10
30
50
70
90
2,750
2,800
2,850
2,900
2,950
2,800
2,850
2,900
2,950
3,000
212
216
220
224
228
944
961
978
995
1,012
1,110
1,130
1,150
1,170
1,190
212
216
220
224
228
944
961
978
995
1,012
1,110
1,130
1,150
1,170
1,190
250
300
350
400
450
300
350
400
450
500
21
25
29
33
36
94
111
128
145
162
110
130
150
170
190
21
25
29
33
36
94
111
128
145
162
110
130
150
170
190
3,000
3,050
3,100
3,150
3,200
3,050
3,100
3,150
3,200
3,250
231
235
239
243
247
1,029
1,046
1,063
1,080
1,097
1,210
1,230
1,250
1,270
1,290
231
235
239
243
247
1,029
1,046
1,063
1,080
1,097
1,210
1,230
1,250
1,270
1,290
500
550
600
650
700
550
600
650
700
750
40
44
48
52
55
179
196
213
230
247
210
230
250
270
290
40
44
48
52
55
179
196
213
230
247
210
230
250
270
290
3,250
3,300
3,350
3,400
3,450
3,300
3,350
3,400
3,450
3,500
251
254
258
262
266
1,114
1,131
1,148
1,165
1,182
1,310
1,330
1,350
1,370
1,390
251
254
258
262
266
1,114
1,131
1,148
1,165
1,182
1,310
1,330
1,350
1,370
1,390
750
800
850
900
950
800
850
900
950
1,000
59
63
67
71
75
264
281
298
315
332
310
330
350
370
390
59
63
67
71
75
264
281
298
315
332
310
330
350
370
390
3,500
3,550
3,600
3,650
3,700
3,550
3,600
3,650
3,700
3,750
270
273
277
281
285
1,199
1,216
1,233
1,250
1,267
1,410
1,430
1,450
1,470
1,490
270
273
277
281
285
1,199
1,216
1,233
1,250
1,267
1,410
1,430
1,450
1,470
1,490
1,000
1,050
1,100
1,150
1,200
1,050
1,100
1,150
1,200
1,250
78
82
86
90
94
349
366
383
400
417
410
430
450
470
490
78
82
86
90
94
349
366
383
400
417
410
430
450
470
490
3,750
3,800
3,850
3,900
3,950
3,800
3,850
3,900
3,950
4,000
289
293
296
300
304
1,284
1,301
1,318
1,335
1,352
1,510
1,530
1,550
1,570
1,590
289
293
296
300
304
1,284
1,301
1,318
1,335
1,352
1,510
1,530
1,550
1,570
1,590
1,250
1,300
1,350
1,400
1,450
1,300
1,350
1,400
1,450
1,500
98
101
105
109
113
434
451
468
485
502
510
530
550
570
590
98
101
105
109
113
434
451
468
485
502
510
530
550
570
590
4,000
4,050
4,100
4,150
4,200
4,050
4,100
4,150
4,200
4,250
308
312
316
319
323
1,369
1,386
1,403
1,420
1,437
1,610
1,630
1,650
1,670
1,690
308
312
316
319
323
1,369
1,386
1,403
1,420
1,437
1,610
1,630
1,650
1,670
1,690
1,500
1,550
1,600
1,650
1,700
1,550
1,600
1,650
1,700
1,750
117
120
124
128
132
519
536
553
570
587
610
630
650
670
690
117
120
124
128
132
519
536
553
570
587
610
630
650
670
690
4,250
4,300
4,350
4,400
4,450
4,300
4,350
4,400
4,450
4,500
327
331
335
339
342
1,454
1,471
1,488
1,505
1,522
1,710
1,730
1,750
1,770
1,790
327
331
335
339
342
1,454
1,471
1,488
1,505
1,522
1,710
1,730
1,750
1,770
1,790
1,750
1,800
1,850
1,900
1,950
1,800
1,850
1,900
1,950
2,000
136
140
143
147
151
604
621
638
655
672
710
730
750
770
790
136
140
143
147
151
604
621
638
655
672
710
730
750
770
790
4,500
4,550
4,600
4,650
4,700
4,550
4,600
4,650
4,700
4,750
346
350
354
358
361
1,539
1,556
1,573
1,590
1,607
1,810
1,830
1,850
1,870
1,890
346
350
354
358
361
1,539
1,556
1,573
1,590
1,607
1,810
1,830
1,850
1,870
1,890
2,000
2,050
2,100
2,150
2,200
2,050
2,100
2,150
2,200
2,250
155
159
163
166
170
689
706
723
740
757
810
830
850
870
890
155
159
163
166
170
689
706
723
740
757
810
830
850
870
890
4,750
4,800
4,850
4,900
4,950
4,800
4,850
4,900
4,950
5,000
365
369
373
377
381
1,624
1,641
1,658
1,675
1,692
1,910
1,930
1,950
1,970
1,990
365
369
373
377
381
1,624
1,641
1,658
1,675
1,692
1,910
1,930
1,950
1,970
1,990
2,250
2,300
2,350
2,400
2,450
2,300
2,350
2,400
2,450
2,500
174
178
182
186
189
774
791
808
825
842
910
930
950
970
990
174
178
182
186
189
774
791
808
825
842
910
930
950
970
990
5,000
5,050
5,100
5,150
5,200
5,050
5,100
5,150
5,200
5,250
384
388
392
396
399
1,709
1,726
1,743
1,760
1,777
2,010
2,030
2,050
2,070
2,090
384
388
392
396
399
1,709
1,726
1,743
1,760
1,777
2,010
2,030
2,050
2,070
2,090
2,500
2,550
2,600
2,650
2,700
2,550
2,600
2,650
2,700
2,750
193
197
201
205
208
859
876
893
910
927
1,010
1,030
1,050
1,070
1,090
193
197
201
205
208
859
876
893
910
927
1,010
1,030
1,050
1,070
1,090
5,250
5,300
5,350
5,400
5,450
5,300
5,350
5,400
5,450
5,500
399
399
399
399
399
1,794
1,811
1,828
1,845
1,862
2,110
2,130
2,150
2,170
2,190
399
399
399
399
399
1,794
1,811
1,828
1,845
1,862
2,110
2,130
2,150
2,170
2,190
(Continued on page 53)
- 53 -
Need more information or forms? See page 7.
Page 54 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Earned Income Credit (EIC) Table—Continued
(Caution. This is not a tax table.)
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—
No
children
At least
But less than
One
child
Two
No
children children
Your credit is—
And your filing status is—
Married filing jointly and
you have—
One
child
If the amount you are
looking up from the
worksheet is—
Two
children
Your credit is—
Single, head of household,
or qualifying widow(er) and
you have—
No
children
At least
But less than
One
child
Married filing jointly and
you have—
Two
No
children children
Your credit is—
One
child
Two
children
Your credit is—
5,500
5,550
5,600
5,650
5,700
5,550
5,600
5,650
5,700
5,750
399
399
399
399
399
1,879
1,896
1,913
1,930
1,947
2,210
2,230
2,250
2,270
2,290
399
399
399
399
399
1,879
1,896
1,913
1,930
1,947
2,210
2,230
2,250
2,270
2,290
8,500
8,550
8,600
8,650
8,700
8,550
8,600
8,650
8,700
8,750
247
243
239
235
231
2,662
2,662
2,662
2,662
2,662
3,410
3,430
3,450
3,470
3,490
399
396
392
388
384
2,662
2,662
2,662
2,662
2,662
3,410
3,430
3,450
3,470
3,490
5,750
5,800
5,850
5,900
5,950
5,800
5,850
5,900
5,950
6,000
399
399
399
399
399
1,964
1,981
1,998
2,015
2,032
2,310
2,330
2,350
2,370
2,390
399
399
399
399
399
1,964
1,981
1,998
2,015
2,032
2,310
2,330
2,350
2,370
2,390
8,750
8,800
8,850
8,900
8,950
8,800
8,850
8,900
8,950
9,000
228
224
220
216
212
2,662
2,662
2,662
2,662
2,662
3,510
3,530
3,550
3,570
3,590
381
377
373
369
365
2,662
2,662
2,662
2,662
2,662
3,510
3,530
3,550
3,570
3,590
6,000
6,050
6,100
6,150
6,200
6,050
6,100
6,150
6,200
6,250
399
399
399
399
399
2,049
2,066
2,083
2,100
2,117
2,410
2,430
2,450
2,470
2,490
399
399
399
399
399
2,049
2,066
2,083
2,100
2,117
2,410
2,430
2,450
2,470
2,490
9,000
9,050
9,100
9,150
9,200
9,050
9,100
9,150
9,200
9,250
208
205
201
197
193
2,662
2,662
2,662
2,662
2,662
3,610
3,630
3,650
3,670
3,690
361
358
354
350
346
2,662
2,662
2,662
2,662
2,662
3,610
3,630
3,650
3,670
3,690
6,250
6,300
6,350
6,400
6,450
6,300
6,350
6,400
6,450
6,500
399
399
399
399
399
2,134
2,151
2,168
2,185
2,202
2,510
2,530
2,550
2,570
2,590
399
399
399
399
399
2,134
2,151
2,168
2,185
2,202
2,510
2,530
2,550
2,570
2,590
9,250
9,300
9,350
9,400
9,450
9,300
9,350
9,400
9,450
9,500
189
186
182
178
174
2,662
2,662
2,662
2,662
2,662
3,710
3,730
3,750
3,770
3,790
342
339
335
331
327
2,662
2,662
2,662
2,662
2,662
3,710
3,730
3,750
3,770
3,790
6,500
6,550
6,600
6,650
6,700
6,550
6,600
6,650
6,700
6,750
399
396
392
388
384
2,219
2,236
2,253
2,270
2,287
2,610
2,630
2,650
2,670
2,690
399
399
399
399
399
2,219
2,236
2,253
2,270
2,287
2,610
2,630
2,650
2,670
2,690
9,500
9,550
9,600
9,650
9,700
9,550
9,600
9,650
9,700
9,750
170
166
163
159
155
2,662
2,662
2,662
2,662
2,662
3,810
3,830
3,850
3,870
3,890
323
319
316
312
308
2,662
2,662
2,662
2,662
2,662
3,810
3,830
3,850
3,870
3,890
6,750
6,800
6,850
6,900
6,950
6,800
6,850
6,900
6,950
7,000
381
377
373
369
365
2,304
2,321
2,338
2,355
2,372
2,710
2,730
2,750
2,770
2,790
399
399
399
399
399
2,304
2,321
2,338
2,355
2,372
2,710
2,730
2,750
2,770
2,790
9,750
9,800
9,850
9,900
9,950
9,800
9,850
9,900
9,950
10,000
151
147
143
140
136
2,662
2,662
2,662
2,662
2,662
3,910
3,930
3,950
3,970
3,990
304
300
296
293
289
2,662
2,662
2,662
2,662
2,662
3,910
3,930
3,950
3,970
3,990
7,000
7,050
7,100
7,150
7,200
7,050
7,100
7,150
7,200
7,250
361
358
354
350
346
2,389
2,406
2,423
2,440
2,457
2,810
2,830
2,850
2,870
2,890
399
399
399
399
399
2,389
2,406
2,423
2,440
2,457
2,810
2,830
2,850
2,870
2,890
10,000
10,050
10,100
10,150
10,200
10,050
10,100
10,150
10,200
10,250
132
128
124
120
117
2,662
2,662
2,662
2,662
2,662
4,010
4,030
4,050
4,070
4,090
285
281
277
273
270
2,662
2,662
2,662
2,662
2,662
4,010
4,030
4,050
4,070
4,090
7,250
7,300
7,350
7,400
7,450
7,300
7,350
7,400
7,450
7,500
342
339
335
331
327
2,474
2,491
2,508
2,525
2,542
2,910
2,930
2,950
2,970
2,990
399
399
399
399
399
2,474
2,491
2,508
2,525
2,542
2,910
2,930
2,950
2,970
2,990
10,250
10,300
10,350
10,400
10,450
10,300
10,350
10,400
10,450
10,500
113
109
105
101
98
2,662
2,662
2,662
2,662
2,662
4,110
4,130
4,150
4,170
4,190
266
262
258
254
251
2,662
2,662
2,662
2,662
2,662
4,110
4,130
4,150
4,170
4,190
7,500
7,550
7,600
7,650
7,700
7,550
7,600
7,650
7,700
7,750
323
319
316
312
308
2,559
2,576
2,593
2,610
2,627
3,010
3,030
3,050
3,070
3,090
399
399
399
399
399
2,559
2,576
2,593
2,610
2,627
3,010
3,030
3,050
3,070
3,090
10,500
10,550
10,600
10,650
10,700
10,550
10,600
10,650
10,700
10,750
94
90
86
82
78
2,662
2,662
2,662
2,662
2,662
4,210
4,230
4,250
4,270
4,290
247
243
239
235
231
2,662
2,662
2,662
2,662
2,662
4,210
4,230
4,250
4,270
4,290
7,750
7,800
7,850
7,900
7,950
7,800
7,850
7,900
7,950
8,000
304
300
296
293
289
2,644
2,662
2,662
2,662
2,662
3,110
3,130
3,150
3,170
3,190
399
399
399
399
399
2,644
2,662
2,662
2,662
2,662
3,110
3,130
3,150
3,170
3,190
10,750
10,800
10,850
10,900
10,950
10,800
10,850
10,900
10,950
11,000
75
71
67
63
59
2,662
2,662
2,662
2,662
2,662
4,310
4,330
4,350
4,370
4,390
228
224
220
216
212
2,662
2,662
2,662
2,662
2,662
4,310
4,330
4,350
4,370
4,390
8,000
8,050
8,100
8,150
8,200
8,050
8,100
8,150
8,200
8,250
285
281
277
273
270
2,662
2,662
2,662
2,662
2,662
3,210
3,230
3,250
3,270
3,290
399
399
399
399
399
2,662
2,662
2,662
2,662
2,662
3,210
3,230
3,250
3,270
3,290
11,000
11,050
11,100
11,150
11,200
11,050
11,100
11,150
11,200
11,250
55
52
48
44
40
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
208
205
201
197
193
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
8,250
8,300
8,350
8,400
8,450
8,300
8,350
8,400
8,450
8,500
266
262
258
254
251
2,662
2,662
2,662
2,662
2,662
3,310
3,330
3,350
3,370
3,390
399
399
399
399
399
2,662
2,662
2,662
2,662
2,662
3,310
3,330
3,350
3,370
3,390
11,250
11,300
11,350
11,400
11,450
11,300
11,350
11,400
11,450
11,500
36
33
29
25
21
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
189
186
182
178
174
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
(Continued on page 54)
Need more information or forms? See page 7.
- 54 -
Page 55 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Earned Income Credit (EIC) Table—Continued
(Caution. This is not a tax table.)
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—
No
children
One
child
Two
No
children children
Your credit is—
And your filing status is—
Married filing jointly and
you have—
One
child
If the amount you are
looking up from the
worksheet is—
Two
children
Your credit is—
Single, head of household,
or qualifying widow(er) and
you have—
No
children
One
child
Married filing jointly and
you have—
Two
No
children children
One
child
Two
children
At least
But less than
At least
But less than
11,500
11,550
11,600
11,650
11,700
11,550
11,600
11,650
11,700
11,750
17
13
10
6
2
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
170
166
163
159
155
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
15,100
15,150
15,200
15,250
15,300
15,150
15,200
15,250
15,300
15,350
0
0
0
0
0
2,542
2,534
2,526
2,518
2,510
4,241
4,230
4,220
4,209
4,199
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
11,750
11,800
11,850
11,900
11,950
11,800
11,850
11,900
11,950
12,000
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
151
147
143
140
136
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
15,350
15,400
15,450
15,500
15,550
15,400
15,450
15,500
15,550
15,600
0
0
0
0
0
2,502
2,494
2,486
2,478
2,470
4,188
4,178
4,167
4,157
4,146
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
12,000
12,050
12,100
12,150
12,200
12,050
12,100
12,150
12,200
12,250
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
132
128
124
120
117
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
15,600
15,650
15,700
15,750
15,800
15,650
15,700
15,750
15,800
15,850
0
0
0
0
0
2,462
2,454
2,446
2,438
2,430
4,136
4,125
4,115
4,104
4,094
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
12,250
12,300
12,350
12,400
12,450
12,300
12,350
12,400
12,450
12,500
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
113
109
105
101
98
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
15,850
15,900
15,950
16,000
16,050
15,900
15,950
16,000
16,050
16,100
0
0
0
0
0
2,422
2,414
2,406
2,398
2,390
4,083
4,073
4,062
4,051
4,041
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
94
90
86
82
78
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
16,100
16,150
16,200
16,250
16,300
16,150
16,200
16,250
16,300
16,350
0
0
0
0
0
2,382
2,374
2,366
2,358
2,350
4,030
4,020
4,009
3,999
3,988
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
12,750
12,800
12,850
12,900
12,950
12,800
12,850
12,900
12,950
13,000
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
75
71
67
63
59
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
16,350
16,400
16,450
16,500
16,550
16,400
16,450
16,500
16,550
16,600
0
0
0
0
0
2,342
2,334
2,326
2,318
2,310
3,978
3,967
3,957
3,946
3,936
0
0
0
0
0
2,662
2,653
2,645
2,637
2,629
4,400
4,388
4,378
4,367
4,357
13,000
13,050
13,100
13,150
13,200
13,050
13,100
13,150
13,200
13,250
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
55
52
48
44
40
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
16,600
16,650
16,700
16,750
16,800
16,650
16,700
16,750
16,800
16,850
0
0
0
0
0
2,302
2,294
2,286
2,278
2,270
3,925
3,915
3,904
3,894
3,883
0
0
0
0
0
2,621
2,613
2,605
2,597
2,589
4,346
4,336
4,325
4,315
4,304
13,250
13,300
13,350
13,400
13,450
13,300
13,350
13,400
13,450
13,500
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
36
33
29
25
21
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
16,850
16,900
16,950
17,000
17,050
16,900
16,950
17,000
17,050
17,100
0
0
0
0
0
2,262
2,254
2,246
2,238
2,230
3,872
3,862
3,851
3,841
3,830
0
0
0
0
0
2,582
2,574
2,566
2,558
2,550
4,294
4,283
4,273
4,262
4,252
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
17
13
10
6
2
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
17,100
17,150
17,200
17,250
17,300
17,150
17,200
17,250
17,300
17,350
0
0
0
0
0
2,222
2,214
2,206
2,198
2,190
3,820
3,809
3,799
3,788
3,778
0
0
0
0
0
2,542
2,534
2,526
2,518
2,510
4,241
4,230
4,220
4,209
4,199
13,750
14,400
14,450
14,500
14,550
14,400
14,450
14,500
14,550
14,600
0
0
0
0
0
2,662
2,653
2,645
2,637
2,629
4,400
4,388
4,378
4,367
4,357
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
17,350
17,400
17,450
17,500
17,550
17,400
17,450
17,500
17,550
17,600
0
0
0
0
0
2,182
2,174
2,166
2,158
2,150
3,767
3,757
3,746
3,736
3,725
0
0
0
0
0
2,502
2,494
2,486
2,478
2,470
4,188
4,178
4,167
4,157
4,146
14,600
14,650
14,700
14,750
14,800
14,650
14,700
14,750
14,800
14,850
0
0
0
0
0
2,621
2,613
2,605
2,597
2,589
4,346
4,336
4,325
4,315
4,304
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
17,600
17,650
17,700
17,750
17,800
17,650
17,700
17,750
17,800
17,850
0
0
0
0
0
2,142
2,134
2,126
2,118
2,110
3,714
3,704
3,693
3,683
3,672
0
0
0
0
0
2,462
2,454
2,446
2,438
2,430
4,136
4,125
4,115
4,104
4,094
14,850
14,900
14,950
15,000
15,050
14,900
14,950
15,000
15,050
15,100
0
0
0
0
0
2,582
2,574
2,566
2,558
2,550
4,294
4,283
4,273
4,262
4,252
0
0
0
0
0
2,662
2,662
2,662
2,662
2,662
4,400
4,400
4,400
4,400
4,400
17,850
17,900
17,950
18,000
18,050
17,900
17,950
18,000
18,050
18,100
0
0
0
0
0
2,102
2,094
2,086
2,078
2,070
3,662
3,651
3,641
3,630
3,620
0
0
0
0
0
2,422
2,414
2,406
2,398
2,390
4,083
4,073
4,062
4,051
4,041
Your credit is—
Your credit is—
(Continued on page 55)
- 55 -
Need more information or forms? See page 7.
Page 56 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Earned Income Credit (EIC) Table—Continued
(Caution. This is not a tax table.)
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—
No
children
One
child
Two
No
children children
Your credit is—
And your filing status is—
Married filing jointly and
you have—
One
child
At least
But less than
18,100
18,150
18,200
18,250
18,300
18,150
18,200
18,250
18,300
18,350
0
0
0
0
0
2,062
2,054
2,046
2,038
2,030
3,609
3,599
3,588
3,578
3,567
0
0
0
0
0
2,382
2,374
2,366
2,358
2,350
18,350
18,400
18,450
18,500
18,550
18,400
18,450
18,500
18,550
18,600
0
0
0
0
0
2,022
2,014
2,006
1,998
1,990
3,557
3,546
3,535
3,525
3,514
0
0
0
0
0
18,600
18,650
18,700
18,750
18,800
18,650
18,700
18,750
18,800
18,850
0
0
0
0
0
1,982
1,974
1,966
1,958
1,950
3,504
3,493
3,483
3,472
3,462
18,850
18,900
18,950
19,000
19,050
18,900
18,950
19,000
19,050
19,100
0
0
0
0
0
1,942
1,934
1,926
1,918
1,910
19,100
19,150
19,200
19,250
19,300
19,150
19,200
19,250
19,300
19,350
0
0
0
0
0
19,350
19,400
19,450
19,500
19,550
19,400
19,450
19,500
19,550
19,600
19,600
19,650
19,700
19,750
19,800
Two
children
Your credit is—
If the amount you are
looking up from the
worksheet is—
Single, head of household,
or qualifying widow(er) and
you have—
No
children
One
child
Married filing jointly and
you have—
Two
No
children children
Your credit is—
One
child
Two
children
At least
But less than
Your credit is—
4,030
4,020
4,009
3,999
3,988
21,100
21,150
21,200
21,250
21,300
21,150
21,200
21,250
21,300
21,350
0
0
0
0
0
1,583
1,575
1,567
1,559
1,551
2,977
2,967
2,956
2,946
2,935
0
0
0
0
0
1,902
1,894
1,886
1,878
1,870
3,399
3,388
3,378
3,367
3,356
2,342
2,334
2,326
2,318
2,310
3,978
3,967
3,957
3,946
3,936
21,350
21,400
21,450
21,500
21,550
21,400
21,450
21,500
21,550
21,600
0
0
0
0
0
1,543
1,535
1,527
1,519
1,511
2,925
2,914
2,904
2,893
2,883
0
0
0
0
0
1,862
1,854
1,846
1,838
1,830
3,346
3,335
3,325
3,314
3,304
0
0
0
0
0
2,302
2,294
2,286
2,278
2,270
3,925
3,915
3,904
3,894
3,883
21,600
21,650
21,700
21,750
21,800
21,650
21,700
21,750
21,800
21,850
0
0
0
0
0
1,503
1,495
1,487
1,479
1,471
2,872
2,862
2,851
2,841
2,830
0
0
0
0
0
1,822
1,814
1,806
1,798
1,790
3,293
3,283
3,272
3,262
3,251
3,451
3,441
3,430
3,420
3,409
0
0
0
0
0
2,262
2,254
2,246
2,238
2,230
3,872
3,862
3,851
3,841
3,830
21,850
21,900
21,950
22,000
22,050
21,900
21,950
22,000
22,050
22,100
0
0
0
0
0
1,463
1,455
1,447
1,439
1,431
2,819
2,809
2,798
2,788
2,777
0
0
0
0
0
1,783
1,775
1,767
1,759
1,751
3,241
3,230
3,220
3,209
3,199
1,902
1,894
1,886
1,878
1,870
3,399
3,388
3,378
3,367
3,356
0
0
0
0
0
2,222
2,214
2,206
2,198
2,190
3,820
3,809
3,799
3,788
3,778
22,100
22,150
22,200
22,250
22,300
22,150
22,200
22,250
22,300
22,350
0
0
0
0
0
1,423
1,415
1,407
1,399
1,391
2,767
2,756
2,746
2,735
2,725
0
0
0
0
0
1,743
1,735
1,727
1,719
1,711
3,188
3,177
3,167
3,156
3,146
0
0
0
0
0
1,862
1,854
1,846
1,838
1,830
3,346
3,335
3,325
3,314
3,304
0
0
0
0
0
2,182
2,174
2,166
2,158
2,150
3,767
3,757
3,746
3,736
3,725
22,350
22,400
22,450
22,500
22,550
22,400
22,450
22,500
22,550
22,600
0
0
0
0
0
1,383
1,375
1,367
1,359
1,351
2,714
2,704
2,693
2,683
2,672
0
0
0
0
0
1,703
1,695
1,687
1,679
1,671
3,135
3,125
3,114
3,104
3,093
19,650
19,700
19,750
19,800
19,850
0
0
0
0
0
1,822
1,814
1,806
1,798
1,790
3,293
3,283
3,272
3,262
3,251
0
0
0
0
0
2,142
2,134
2,126
2,118
2,110
3,714
3,704
3,693
3,683
3,672
22,600
22,650
22,700
22,750
22,800
22,650
22,700
22,750
22,800
22,850
0
0
0
0
0
1,343
1,335
1,327
1,319
1,311
2,661
2,651
2,640
2,630
2,619
0
0
0
0
0
1,663
1,655
1,647
1,639
1,631
3,083
3,072
3,062
3,051
3,041
19,850
19,900
19,950
20,000
20,050
19,900
19,950
20,000
20,050
20,100
0
0
0
0
0
1,783
1,775
1,767
1,759
1,751
3,241
3,230
3,220
3,209
3,199
0
0
0
0
0
2,102
2,094
2,086
2,078
2,070
3,662
3,651
3,641
3,630
3,620
22,850
22,900
22,950
23,000
23,050
22,900
22,950
23,000
23,050
23,100
0
0
0
0
0
1,303
1,295
1,287
1,279
1,271
2,609
2,598
2,588
2,577
2,567
0
0
0
0
0
1,623
1,615
1,607
1,599
1,591
3,030
3,020
3,009
2,998
2,988
20,100
20,150
20,200
20,250
20,300
20,150
20,200
20,250
20,300
20,350
0
0
0
0
0
1,743
1,735
1,727
1,719
1,711
3,188
3,177
3,167
3,156
3,146
0
0
0
0
0
2,062
2,054
2,046
2,038
2,030
3,609
3,599
3,588
3,578
3,567
23,100
23,150
23,200
23,250
23,300
23,150
23,200
23,250
23,300
23,350
0
0
0
0
0
1,263
1,255
1,247
1,239
1,231
2,556
2,546
2,535
2,525
2,514
0
0
0
0
0
1,583
1,575
1,567
1,559
1,551
2,977
2,967
2,956
2,946
2,935
20,350
20,400
20,450
20,500
20,550
20,400
20,450
20,500
20,550
20,600
0
0
0
0
0
1,703
1,695
1,687
1,679
1,671
3,135
3,125
3,114
3,104
3,093
0
0
0
0
0
2,022
2,014
2,006
1,998
1,990
3,557
3,546
3,535
3,525
3,514
23,350
23,400
23,450
23,500
23,550
23,400
23,450
23,500
23,550
23,600
0
0
0
0
0
1,223
1,215
1,207
1,199
1,191
2,504
2,493
2,482
2,472
2,461
0
0
0
0
0
1,543
1,535
1,527
1,519
1,511
2,925
2,914
2,904
2,893
2,883
20,600
20,650
20,700
20,750
20,800
20,650
20,700
20,750
20,800
20,850
0
0
0
0
0
1,663
1,655
1,647
1,639
1,631
3,083
3,072
3,062
3,051
3,041
0
0
0
0
0
1,982
1,974
1,966
1,958
1,950
3,504
3,493
3,483
3,472
3,462
23,600
23,650
23,700
23,750
23,800
23,650
23,700
23,750
23,800
23,850
0
0
0
0
0
1,183
1,175
1,167
1,159
1,151
2,451
2,440
2,430
2,419
2,409
0
0
0
0
0
1,503
1,495
1,487
1,479
1,471
2,872
2,862
2,851
2,841
2,830
20,850
20,900
20,950
21,000
21,050
20,900
20,950
21,000
21,050
21,100
0
0
0
0
0
1,623
1,615
1,607
1,599
1,591
3,030
3,020
3,009
2,998
2,988
0
0
0
0
0
1,942
1,934
1,926
1,918
1,910
3,451
3,441
3,430
3,420
3,409
23,850
23,900
23,950
24,000
24,050
23,900
23,950
24,000
24,050
24,100
0
0
0
0
0
1,143
1,135
1,127
1,119
1,111
2,398
2,388
2,377
2,367
2,356
0
0
0
0
0
1,463
1,455
1,447
1,439
1,431
2,819
2,809
2,798
2,788
2,777
(Continued on page 56)
Need more information or forms? See page 7.
- 56 -
Page 57 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Earned Income Credit (EIC) Table—Continued
(Caution. This is not a tax table.)
And your filing status is—
If the amount you are
looking up from the
worksheet is—
At least
But less than
Single, head of household,
or qualifying widow(er) and
you have—
No
children
One
child
Two
No
children children
Your credit is—
And your filing status is—
Married filing jointly and
you have—
One
child
Two
children
Your credit is—
If the amount you are
looking up from the
worksheet is—
At least
Single, head of household,
or qualifying widow(er) and
you have—
No
children
But less than
One
child
Married filing jointly and
you have—
Two
No
children children
Your credit is—
One
child
Two
children
Your credit is—
24,100
24,150
24,200
24,250
24,300
24,150
24,200
24,250
24,300
24,350
0
0
0
0
0
1,103
1,095
1,087
1,079
1,071
2,346
2,335
2,325
2,314
2,303
0
0
0
0
0
1,423
1,415
1,407
1,399
1,391
2,767
2,756
2,746
2,735
2,725
27,100
27,150
27,200
27,250
27,300
27,150
27,200
27,250
27,300
27,350
0
0
0
0
0
624
616
608
600
592
1,714
1,703
1,693
1,682
1,672
0
0
0
0
0
944
936
928
920
912
2,135
2,124
2,114
2,103
2,093
24,350
24,400
24,450
24,500
24,550
24,400
24,450
24,500
24,550
24,600
0
0
0
0
0
1,063
1,055
1,047
1,039
1,031
2,293
2,282
2,272
2,261
2,251
0
0
0
0
0
1,383
1,375
1,367
1,359
1,351
2,714
2,704
2,693
2,683
2,672
27,350
27,400
27,450
27,500
27,550
27,400
27,450
27,500
27,550
27,600
0
0
0
0
0
584
576
568
560
552
1,661
1,651
1,640
1,630
1,619
0
0
0
0
0
904
896
888
880
872
2,082
2,072
2,061
2,051
2,040
24,600
24,650
24,700
24,750
24,800
24,650
24,700
24,750
24,800
24,850
0
0
0
0
0
1,023
1,015
1,007
999
991
2,240
2,230
2,219
2,209
2,198
0
0
0
0
0
1,343
1,335
1,327
1,319
1,311
2,661
2,651
2,640
2,630
2,619
27,600
27,650
27,700
27,750
27,800
27,650
27,700
27,750
27,800
27,850
0
0
0
0
0
544
536
528
520
512
1,608
1,598
1,587
1,577
1,566
0
0
0
0
0
864
856
848
840
832
2,030
2,019
2,009
1,998
1,988
24,850
24,900
24,950
25,000
25,050
24,900
24,950
25,000
25,050
25,100
0
0
0
0
0
984
976
968
960
952
2,188
2,177
2,167
2,156
2,146
0
0
0
0
0
1,303
1,295
1,287
1,279
1,271
2,609
2,598
2,588
2,577
2,567
27,850
27,900
27,950
28,000
28,050
27,900
27,950
28,000
28,050
28,100
0
0
0
0
0
504
496
488
480
472
1,556
1,545
1,535
1,524
1,514
0
0
0
0
0
824
816
808
800
792
1,977
1,967
1,956
1,945
1,935
25,100
25,150
25,200
25,250
25,300
25,150
25,200
25,250
25,300
25,350
0
0
0
0
0
944
936
928
920
912
2,135
2,124
2,114
2,103
2,093
0
0
0
0
0
1,263
1,255
1,247
1,239
1,231
2,556
2,546
2,535
2,525
2,514
28,100
28,150
28,200
28,250
28,300
28,150
28,200
28,250
28,300
28,350
0
0
0
0
0
464
456
448
440
432
1,503
1,493
1,482
1,472
1,461
0
0
0
0
0
784
776
768
760
752
1,924
1,914
1,903
1,893
1,882
25,350
25,400
25,450
25,500
25,550
25,400
25,450
25,500
25,550
25,600
0
0
0
0
0
904
896
888
880
872
2,082
2,072
2,061
2,051
2,040
0
0
0
0
0
1,223
1,215
1,207
1,199
1,191
2,504
2,493
2,482
2,472
2,461
28,350
28,400
28,450
28,500
28,550
28,400
28,450
28,500
28,550
28,600
0
0
0
0
0
424
416
408
400
392
1,451
1,440
1,429
1,419
1,408
0
0
0
0
0
744
736
728
720
712
1,872
1,861
1,851
1,840
1,830
25,600
25,650
25,700
25,750
25,800
25,650
25,700
25,750
25,800
25,850
0
0
0
0
0
864
856
848
840
832
2,030
2,019
2,009
1,998
1,988
0
0
0
0
0
1,183
1,175
1,167
1,159
1,151
2,451
2,440
2,430
2,419
2,409
28,600
28,650
28,700
28,750
28,800
28,650
28,700
28,750
28,800
28,850
0
0
0
0
0
384
376
368
360
352
1,398
1,387
1,377
1,366
1,356
0
0
0
0
0
704
696
688
680
672
1,819
1,809
1,798
1,788
1,777
25,850
25,900
25,950
26,000
26,050
25,900
25,950
26,000
26,050
26,100
0
0
0
0
0
824
816
808
800
792
1,977
1,967
1,956
1,945
1,935
0
0
0
0
0
1,143
1,135
1,127
1,119
1,111
2,398
2,388
2,377
2,367
2,356
28,850
28,900
28,950
29,000
29,050
28,900
28,950
29,000
29,050
29,100
0
0
0
0
0
344
336
328
320
312
1,345
1,335
1,324
1,314
1,303
0
0
0
0
0
664
656
648
640
632
1,766
1,756
1,745
1,735
1,724
26,100
26,150
26,200
26,250
26,300
26,150
26,200
26,250
26,300
26,350
0
0
0
0
0
784
776
768
760
752
1,924
1,914
1,903
1,893
1,882
0
0
0
0
0
1,103
1,095
1,087
1,079
1,071
2,346
2,335
2,325
2,314
2,303
29,100
29,150
29,200
29,250
29,300
29,150
29,200
29,250
29,300
29,350
0
0
0
0
0
304
296
288
280
272
1,293
1,282
1,272
1,261
1,250
0
0
0
0
0
624
616
608
600
592
1,714
1,703
1,693
1,682
1,672
26,350
26,400
26,450
26,500
26,550
26,400
26,450
26,500
26,550
26,600
0
0
0
0
0
744
736
728
720
712
1,872
1,861
1,851
1,840
1,830
0
0
0
0
0
1,063
1,055
1,047
1,039
1,031
2,293
2,282
2,272
2,261
2,251
29,350
29,400
29,450
29,500
29,550
29,400
29,450
29,500
29,550
29,600
0
0
0
0
0
264
256
248
240
232
1,240
1,229
1,219
1,208
1,198
0
0
0
0
0
584
576
568
560
552
1,661
1,651
1,640
1,630
1,619
26,600
26,650
26,700
26,750
26,800
26,650
26,700
26,750
26,800
26,850
0
0
0
0
0
704
696
688
680
672
1,819
1,809
1,798
1,788
1,777
0
0
0
0
0
1,023
1,015
1,007
999
991
2,240
2,230
2,219
2,209
2,198
29,600
29,650
29,700
29,750
29,800
29,650
29,700
29,750
29,800
29,850
0
0
0
0
0
224
216
208
200
192
1,187
1,177
1,166
1,156
1,145
0
0
0
0
0
544
536
528
520
512
1,608
1,598
1,587
1,577
1,566
26,850
26,900
26,950
27,000
27,050
26,900
26,950
27,000
27,050
27,100
0
0
0
0
0
664
656
648
640
632
1,766
1,756
1,745
1,735
1,724
0
0
0
0
0
984
976
968
960
952
2,188
2,177
2,167
2,156
2,146
29,850
29,900
29,950
30,000
30,050
29,900
29,950
30,000
30,050
30,100
0
0
0
0
0
185
177
169
161
153
1,135
1,124
1,114
1,103
1,093
0
0
0
0
0
504
496
488
480
472
1,556
1,545
1,535
1,524
1,514
(Continued on page 57)
- 57 -
Need more information or forms? See page 7.
Page 58 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Earned Income Credit (EIC) Table—Continued
(Caution. This is not a tax table.)
And your filing status is—
If the amount you are
looking up from the
worksheet is—
At least
But less than
Single, head of household,
or qualifying widow(er) and
you have—
No
children
One
child
Two
No
children children
Your credit is—
And your filing status is—
Married filing jointly and
you have—
One
child
Two
children
If the amount you are
looking up from the
worksheet is—
Single, head of household,
or qualifying widow(er) and
you have—
No
children
One
child
Married filing jointly and
you have—
Two
No
children children
One
child
Two
children
Your credit is—
At least
30,100
30,150
30,200
30,250
30,300
30,150
30,200
30,250
30,300
30,350
0
0
0
0
0
145
137
129
121
113
1,082
1,071
1,061
1,050
1,040
0
0
0
0
0
464
456
448
440
432
1,503
1,493
1,482
1,472
1,461
33,100
33,150
33,200
33,250
33,300
33,150
33,200
33,250
33,300
33,350
0
0
0
0
0
0
0
0
0
0
450
440
429
419
408
0
0
0
0
0
0
0
0
0
0
871
861
850
840
829
30,350
30,400
30,450
30,500
30,550
30,400
30,450
30,500
30,550
30,600
0
0
0
0
0
105
97
89
81
73
1,029
1,019
1,008
998
987
0
0
0
0
0
424
416
408
400
392
1,451
1,440
1,429
1,419
1,408
33,350
33,400
33,450
33,500
33,550
33,400
33,450
33,500
33,550
33,600
0
0
0
0
0
0
0
0
0
0
398
387
376
366
355
0
0
0
0
0
0
0
0
0
0
819
808
798
787
777
30,600
30,650
30,700
30,750
30,800
30,650
30,700
30,750
30,800
30,850
0
0
0
0
0
65
57
49
41
33
977
966
956
945
935
0
0
0
0
0
384
376
368
360
352
1,398
1,387
1,377
1,366
1,356
33,600
33,650
33,700
33,750
33,800
33,650
33,700
33,750
33,800
33,850
0
0
0
0
0
0
0
0
0
0
345
334
324
313
303
0
0
0
0
0
0
0
0
0
0
766
756
745
735
724
30,850
30,900
30,950
31,000
31,050
30,900
30,950
31,000
31,050
31,100
0
0
0
0
0
25
17
9
*
0
924
914
903
892
882
0
0
0
0
0
344
336
328
320
312
1,345
1,335
1,324
1,314
1,303
33,850
33,900
33,950
34,000
34,050
33,900
33,950
34,000
34,050
34,100
0
0
0
0
0
0
0
0
0
0
292
282
271
261
250
0
0
0
0
0
0
0
0
0
0
713
703
692
682
671
31,100
31,150
31,200
31,250
31,300
31,150
31,200
31,250
31,300
31,350
0
0
0
0
0
0
0
0
0
0
871
861
850
840
829
0
0
0
0
0
304
296
288
280
272
1,293
1,282
1,272
1,261
1,250
34,100
34,150
34,200
34,250
34,300
34,150
34,200
34,250
34,300
34,350
0
0
0
0
0
0
0
0
0
0
240
229
219
208
197
0
0
0
0
0
0
0
0
0
0
661
650
640
629
619
31,350
31,400
31,450
31,500
31,550
31,400
31,450
31,500
31,550
31,600
0
0
0
0
0
0
0
0
0
0
819
808
798
787
777
0
0
0
0
0
264
256
248
240
232
1,240
1,229
1,219
1,208
1,198
34,350
34,400
34,450
34,500
34,550
34,400
34,450
34,500
34,550
34,600
0
0
0
0
0
0
0
0
0
0
187
176
166
155
145
0
0
0
0
0
0
0
0
0
0
608
598
587
577
566
31,600
31,650
31,700
31,750
31,800
31,650
31,700
31,750
31,800
31,850
0
0
0
0
0
0
0
0
0
0
766
756
745
735
724
0
0
0
0
0
224
216
208
200
192
1,187
1,177
1,166
1,156
1,145
34,600
34,650
34,700
34,750
34,800
34,650
34,700
34,750
34,800
34,850
0
0
0
0
0
0
0
0
0
0
134
124
113
103
92
0
0
0
0
0
0
0
0
0
0
555
545
534
524
513
31,850
31,900
31,950
32,000
32,050
31,900
31,950
32,000
32,050
32,100
0
0
0
0
0
0
0
0
0
0
713
703
692
682
671
0
0
0
0
0
185
177
169
161
153
1,135
1,124
1,114
1,103
1,093
34,850
34,900
34,950
35,000
35,050
34,900
34,950
35,000
35,050
35,100
0
0
0
0
0
0
0
0
0
0
82
71
61
50
40
0
0
0
0
0
0
0
0
0
0
503
492
482
471
461
32,100
32,150
32,200
32,250
32,300
32,150
32,200
32,250
32,300
32,350
0
0
0
0
0
0
0
0
0
0
661
650
640
629
619
0
0
0
0
0
145
137
129
121
113
1,082
1,071
1,061
1,050
1,040
35,100
35,150
35,200
35,250
35,300
35,150
35,200
35,250
35,300
35,350
0
0
0
0
0
0
0
0
0
0
29
18
8
**
0
0
0
0
0
0
0
0
0
0
0
450
440
429
419
408
32,350
32,400
32,450
32,500
32,550
32,400
32,450
32,500
32,550
32,600
0
0
0
0
0
0
0
0
0
0
608
598
587
577
566
0
0
0
0
0
105
97
89
81
73
1,029
1,019
1,008
998
987
35,350
35,400
35,450
35,500
35,550
35,400
35,450
35,500
35,550
35,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
398
387
376
366
355
32,600
32,650
32,700
32,750
32,800
32,650
32,700
32,750
32,800
32,850
0
0
0
0
0
0
0
0
0
0
555
545
534
524
513
0
0
0
0
0
65
57
49
41
33
977
966
956
945
935
35,600
35,650
35,700
35,750
35,800
35,650
35,700
35,750
35,800
35,850
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
345
334
324
313
303
32,850
32,900
32,950
33,000
33,050
32,900
32,950
33,000
33,050
33,100
0
0
0
0
0
0
0
0
0
0
503
492
482
471
461
0
0
0
0
0
25
17
9
*
0
924
914
903
892
882
35,850
35,900
35,950
36,000
36,050
35,900
35,950
36,000
36,050
36,100
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
292
282
271
261
250
But less than
Your credit is—
Your credit is—
*If the amount you are looking up from the worksheet is at least $31,000 ($33,000 if married filing jointly) but less than $31,030 ($33,030 if married filing jointly), your
credit is $2. Otherwise, you cannot take the credit.
**If the amount you are looking up from the worksheet is at least $35,250 but less than $35,263, your credit is $1. Otherwise, you cannot take the credit.
(Continued on page 58)
Need more information or forms? See page 7.
- 58 -
Page 59 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Earned Income Credit (EIC) Table—Continued
(Caution. This is not a tax table.)
And your filing status is—
If the amount you are
looking up from the
worksheet is—
At least
But less than
Single, head of household,
or qualifying widow(er) and
you have—
No
children
One
child
Two
No
children children
Your credit is—
And your filing status is—
Married filing jointly and
you have—
One
child
Two
children
Your credit is—
If the amount you are
looking up from the
worksheet is—
At least
36,100
36,150
36,200
36,250
36,300
36,150
36,200
36,250
36,300
36,350
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
240
229
219
208
197
36,850
36,900
36,950
37,000
37,050
36,350
36,400
36,450
36,500
36,550
36,400
36,450
36,500
36,550
36,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
187
176
166
155
145
37,100
37,150
37,200
37,250
37,263 or
36,600
36,650
36,700
36,750
36,800
36,650
36,700
36,750
36,800
36,850
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
134
124
113
103
92
- 59 -
Single, head of household,
or qualifying widow(er) and
you have—
No
children
But less than
One
child
Married filing jointly and
you have—
Two
No
children children
Your credit is—
One
child
Two
children
Your credit is—
36,900
36,950
37,000
37,050
37,100
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
82
71
61
50
40
37,150
37,200
37,250
37,263
more
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
29
18
8
1
0
Need more information or forms? See page 7.
Page 60 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Lines 67 Through 74d
Injured Spouse
Line 67
Line 70
Excess Social Security and
Tier 1 RRTA Tax Withheld
Check the box(es) on line 70 to report any
credit from Form 2439, 4136, or 8885.
If you, or your spouse if filing a joint return, had more than one employer for 2006
and total wages of more than $94,200, 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
$5,840.40. But if any one employer withheld more than $5,840.40, you cannot
claim the excess on your return. The employer should adjust the tax for you. If the
employer does not adjust the overcollection, you can file a claim for refund using
Form 843. Figure this amount separately
for you and your spouse.
You cannot claim a refund for excess
tier 2 RRTA tax on Form 1040. Instead, use
Form 843.
Line 71
Credit for Federal Telephone
Excise Tax Paid
If you paid the federal telephone excise tax
on long distance service, you can claim a
credit for the tax. You cannot claim a refund for the tax on local service unless you
paid a flat charge for combined local and
long distance service.
The amount of the credit you can claim
is a safe harbor amount or you can choose
to claim the actual amount you paid. If you
choose to claim the actual amount paid, you
must attach Form 8913 showing the
amount paid.
If you file a joint return and your spouse
has not paid past-due federal tax, state income tax, child support, spousal support, or
a federal nontax debt, such as a student
loan, part or all of the overpayment on line
73 may be used (offset) to pay the past-due
amount. But your part of the overpayment
may be refunded to you if certain conditions apply and you complete Form 8379.
For details, use TeleTax topic 203 (see
page 8) or see Form 8379.
Lines 74a Through 74d
DIRECT DEPOSIT
Simple. Safe. Secure.
Fast Refunds! Choose direct deposit –a
fast, simple, safe, secure way to have
your refund deposited automatically
into your checking or savings account.
For more details, see Pub. 505.
Why Use Direct Deposit?
Refund
Line 68
Additional Child Tax Credit
What Is the Additional Child Tax
Credit?
This credit is for certain people who have at
least one qualifying child as defined in the
instructions for line 6c on page 19. The
additional child tax credit may give you a
refund even if you do not owe any tax.
Two Steps To Take the Additional
Child Tax Credit!
Step 1. Be sure you figured the amount, if
any, of your child tax credit. See the instructions for line 53 that begin on page 42.
Step 2. Read the TIP at the end of your
Child Tax Credit Worksheet. Use Form
8812 to see if you can take the additional
child tax credit, but only if you meet the
condition given in that TIP.
Line 69
Amount Paid With Request
for Extension To File
If you filed Form 4868 to get an automatic
extension of time to file Form 1040, enter
any amount you paid with that form or by
electronic funds withdrawal or credit card.
If you paid by credit card, do not include on
line 69 the convenience fee you were
charged. Also, include any amounts paid
with Form 2350.
Line 73
Amount Overpaid
If line 73 is under $1, we will send a refund
only on written request.
If you want to check the status of your
refund, please wait at least 6 weeks (3
weeks if you filed electronically) from the
date you filed your return to do so. But if
you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically). See page 8 for details.
If the amount you overpaid is
large, you may want to decrease
the amount of income tax withheld from your pay by filing a
new Form W-4. See Income Tax Withholding and Estimated Tax Payments for 2007
on page 64.
TIP
Refund Offset
If you owe past-due federal tax, state income tax, child support, spousal support, or
certain federal nontax debts, such as student loans, all or part of the overpayment
on line 73 may be used (offset) to pay the
past-due amount. Offsets for federal taxes
are made by the IRS. All other offsets are
made by the Treasury Department’s Financial Management Service (FMS). For federal tax offsets, you will receive a notice
from the IRS. For all other offsets, you will
receive a notice from FMS. To find out if
you may have an offset or if you have any
questions about it, contact the agency to
which you owe the debt.
Need more information or forms? See page 7.
- 60 -
• You get your refund fast — in half the
time as paper filers if you e-file.
• Payment is more secure — there is no
check to get lost.
• More convenient. No trip to the bank
to deposit your check.
• Saves tax dollars. A refund by direct
deposit costs less than a check.
If you want us to directly deposit the
amount shown on line 74a into your checking or savings account at a bank or other
financial institution (such as a mutual fund,
brokerage firm, or credit union) in the
United States:
• Check the box on line 74a and attach
Form 8888, or
• Complete lines 74b through 74d.
Otherwise, we will send you a check.
Note. If you do not want your refund directly deposited into your account, do not
check the box on line 74a. Draw a line
through the boxes on lines 74b and 74d.
The IRS is not responsible for a
lost refund if you enter the
wrong account information.
CAUTION
Check with your financial institution to get the correct routing and account numbers and to make sure your direct
deposit will be accepted.
!
If you file a joint return and check the
box on line 74a and attach Form 8888 or fill
in lines 74b through 74d, you are appointing your spouse as an agent to receive
the refund. This appointment cannot be
changed later.
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Form 1040 — Lines 74b Through 76
Line 74a
If you want to split the direct deposit of
your refund among two or three accounts,
check the box on line 74a and attach Form
8888. You cannot split your refund if Form
8379 is filed with your return. If you want
your refund deposited into only one account, do not check the box on line 74a, but
instead complete lines 74b through 74d.
Line 74b
The routing number must be nine digits.
The first two digits must be 01 through 12
or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead. On the sample check below, the
routing number is 250250025.
Your check may state that it is payable
through a financial institution different
from the one at which you have your checking account. If so, do not use the routing
number on that check. Instead, contact your
financial institution for the correct routing
number to enter on line 74b.
Line 74d
The account number can be up to 17 characters (both numbers and letters). Include
hyphens but omit spaces and special symbols. Enter the number from left to right
and leave any unused boxes blank. On the
sample check below, the account number is
20202086. Do not include the check number.
Some financial institutions will
not allow a joint refund to be
deposited into an individual acCAUTION
count. If the direct deposit is
rejected, a check will be sent instead. The
IRS is not responsible if a financial institution rejects a direct deposit.
!
Line 75
order, or amount you charge. Instead, make
the estimated tax payment separately.
Applied to Your 2007
Estimated Tax
To pay by check or money order. Make
Enter on line 75 the amount, if any, of the
overpayment on line 73 you want applied
to your 2007 estimated tax. We will apply
this amount to your account unless you attach a statement requesting us to apply it to
your spouse’s account. Include your
spouse’s social security number in the attached statement.
!
CAUTION
This election to apply part or all
of the amount overpaid to your
2007 estimated tax cannot be
changed later.
Amount You Owe
IRS e-file offers an additional payment option:
Electronic funds withdrawal. This option
allows you to file your return early and
schedule your payment for withdrawal
from your checking or savings account on a
future date up to and including April 16,
2007. Visit www.irs.gov/efile for details.
Line 76
Amount You Owe
TIP
Pay your taxes in full by April
16, 2007, to save interest and
penalties. You do not have to
pay if line 76 is under $1.
Include any estimated tax penalty from
line 77 in the amount you enter on line 76.
You can pay by check, money order, or
credit card. Do not include any estimated
tax payment for 2007 in your check, money
Sample Check—Lines 74b Through 74d
1234
JEFFREY MAPLE
SUZANNE MAPLE
123 Pear Lane
Anyplace, VA 20000
䊲
PL
E
15-0000/0000
SA
M
PAY TO THE
ORDER OF
ANYPLACE BANK
Anyplace, VA 20000
$
Routing
number
Account
number
(line 74b)
(line 74d)
"’86". 1234
|:250250025|:202020
Do not include
the check number.
䊲
For
DOLLARS
your check or money order payable to the
“United States Treasury” for the full
amount due. Do not send cash. Do not attach the payment to your return. Write
“2006 Form 1040” and your name, address,
daytime phone number, and social security
number (SSN) on your payment. If you are
filing a joint return, enter the SSN shown
first on your tax return.
To help process your payment, enter the
amount on the right side of the check like
this: $ XXX.XX. Do not use dashes or lines
(for example, do not enter “$ XXX – ” or
xx
“$ XXX100”).
Then, please complete Form 1040-V
following the instructions on that form and
enclose it in the envelope with your tax
return and payment. Although you do not
have to use Form 1040-V, doing so allows
us to process your payment more accurately and efficiently.
To pay by credit card. You can use your
American Express Card, Discover
Card, MasterCard card, or Visa card.
To pay by credit card, call toll-free or visit
the website of either service provider listed
on this page and follow the instructions. A
convenience fee will be charged by the
service provider based on the amount you
are paying. Fees may vary between the
providers. You will be told what the fee is
during the transaction and you will have the
option to either continue or cancel the
transaction. You can also find out what the
fee will be by calling the provider’s
toll-free automated customer service number or visiting the provider’s website
shown below. If you pay by credit card
before filing your return, please enter on
page 1 of Form 1040 in the upper left corner the confirmation number you were
given at the end of the transaction and the
amount you charged (not including the convenience fee).
Official Payments Corporation
1-800-2PAY-TAXSM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com
You may need to (a) increase
the amount of income tax withheld from your pay by filing a
new Form W-4, or (b) make estimated tax payments for 2007. See Income
Tax Withholding and Estimated Tax Payments for 2007 on page 64.
TIP
The routing and account numbers may be in different places on your check.
CAUTION
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Need more information or forms? See page 7.
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Form 1040 — Lines 74b Through 76
What If You Cannot Pay?
If you cannot pay the full amount shown on
line 76 when you file, you can ask to make
monthly installment payments for the full
or a partial amount. You may have up to 60
months to pay. However, you will be
charged interest and may be charged a late
payment penalty on the tax not paid by
April 16, 2007, even if your request to pay
in installments is granted. 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, use
Form 9465. You should receive a response
to your request to make installment payments within 30 days. But if you file your
return after March 31, it may take us longer
to reply.
Line 77
Estimated Tax Penalty
You may owe this penalty if:
• Line 76 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or
• You did not 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 2006 Form
1040, line 63, minus the total of any
amounts shown on lines 66a and 68 and
Forms 8828, 4137, 4136, 5329 (Parts III
through VIII only), and 8885. Also subtract
from line 63 any tax on an excess parachute
payment and any excise tax on insider
stock compensation of an expatriated corporation. When figuring the amount on line
63, include the amount on line 62 only if
line 64 is more than zero or you would owe
the penalty even if you did not include
those taxes. But if you entered an amount
on Schedule H, line 7, include the total of
that amount plus the amount on Form 1040,
line 62.
ments for 2006 must have been made on
time and for the required amount.
For most people, the “tax shown on your
2005 return” is the amount on your 2005
Form 1040, line 63, minus the total of any
amounts shown on lines 66a and 68 and
Forms 8828, 4137, 4136, 5329 (Parts III
through VIII only), and 8885. Also subtract
from line 63 any tax on an excess parachute
payment and any excise tax on insider
stock compensation of an expatriated corporation. When figuring the amount on line
63, include the amount on line 62 only if
line 64 is more than zero or you would have
owed the estimated tax penalty for 2005
even if you did not include those taxes. But
if you entered an amount on your 2005
Schedule H, line 7, include the total of that
amount plus the amount on your 2005
Form 1040, line 62.
Figuring the Penalty
If the Exception above does not apply and
you choose to figure the penalty yourself,
see Form 2210 (or 2210-F for farmers and
fishermen) to find out if you owe the penalty. If you do, you can use the form to
figure the amount.
Enter the penalty on line 77. Add the
penalty to any tax due and enter the total on
line 76. If you are due a refund, subtract the
penalty from the overpayment you show on
line 73. Do not file Form 2210 with your
return unless Form 2210 indicates that you
must do so. Instead, keep it for your records.
Because Form 2210 is complicated, you can leave line 77
TIP
blank and the IRS will figure
the penalty and send you a bill.
We will not charge you interest on the penalty if you pay by the date specified on the
bill. If your income varied during the year,
the annualized income installment method
may reduce the amount of your penalty.
But you must file Form 2210 because the
IRS cannot figure your penalty under this
method. See the Instructions for Form 2210
for other situations in which you may be
able to lower your penalty by filing Form
2210.
Exception. You will not owe the penalty if
your 2005 tax return was for a tax year of
12 full months and either of the following
applies.
1. You had no tax shown on your 2005
return and you were a U.S. citizen or resident for all of 2005, or
2. The total of lines 64, 65, and 67 on
your 2006 return is at least 100% of the tax
shown on your 2005 return (110% of that
amount if you are not a farmer or fisherman
and your adjusted gross income shown on
that return is more than $150,000, or if
married filing separately for 2006, more
than $75,000). Your estimated tax pay-
Third Party Designee
If you want to allow a friend, family member, or any other person you choose to discuss your 2006 tax return with the IRS,
check the “Yes” box in the “Third Party
Designee” area of your return. Also, enter
the designee’s name, phone number, and
any five digits the designee chooses as his
or her personal identification number
(PIN). But if you want to allow the paid
preparer who signed your return to discuss
it with the IRS, just enter “Preparer” in the
space for the designee’s name. You do not
Need more information or forms? See page 7.
- 62 -
have to provide the other information requested.
If you check the “Yes” box, you, and
your spouse if filing a joint return, are authorizing the IRS to call the designee to
answer any questions that may arise during
the processing of your return. You are also
authorizing the designee to:
• 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 are not authorizing the designee to
receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the
IRS. If you want to expand the designee’s
authorization, see Pub. 947.
The authorization will automatically
end no later than the due date (without regard to extensions) for filing your 2007 tax
return. This is April 15, 2008, for most
people. If you wish to revoke the authorization before it ends, see Pub. 947.
Sign Your Return
Form 1040 is not considered a valid return
unless you sign it. If you are filing a joint
return, your spouse must also sign. If your
spouse cannot sign the return, see Pub. 501.
Be sure to date your return and enter your
occupation(s). If you have someone prepare your return, you are still responsible
for the correctness of the return. If your
return is signed by a representative for you,
you must have a power of attorney attached
that specifically authorizes the representative to sign your return. To do this, you can
use Form 2848. If you are filing a joint
return as a surviving spouse, see Death of a
Taxpayer on page 64.
Child’s Return
If your child cannot sign the return, either
parent can sign the child’s name in the
space provided. Then, enter “By (your signature), parent for minor child.”
Daytime Phone Number
Providing your daytime phone number may
help speed the processing of your return.
We may have questions about items on
your return, such as the earned income
credit, credit for child and dependent care
expenses, etc. If you answer our questions
over the phone, we may be able to continue
processing your return without mailing you
a letter. If you are filing a joint return, you
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can enter either your or your spouse’s daytime phone number.
Paid Preparer Must Sign
Your Return
Generally, anyone you pay to prepare your
return must sign it in the space provided.
The preparer must give you a copy of the
return for your records. Someone who
prepares your return but does not charge
you should not sign your return.
Electronic Return
Signatures!
Create your own personal identification
number (PIN) and file a paperless return
electronically or use a tax professional. If
you are married filing jointly, you and your
spouse will each need to create a PIN and
enter these PINs as your electronic signatures.
A PIN is any combination of five digits
you choose except five zeros. If you use a
PIN, there is nothing to sign and nothing to
mail — not even your Forms W-2.
To verify your identity, you will be
prompted to enter your adjusted gross in-
come (AGI) from your originally filed
2005 federal income tax return, if applicable. Do not use your AGI from an amended
return (Form 1040X), a math error notice,
or an IRS examination report. AGI is the
amount shown on your 2005 Form 1040,
line 38; Form 1040A, line 21; or Form
1040EZ, line 4. If you do not have your
2005 income tax return, call the IRS at
1-800-829-1040 to get a free transcript of
your return. You will also be prompted to
enter your date of birth (DOB). Make sure
your DOB is accurate and matches the information on record with the Social Security Administration by checking your annual
social security statement.
For more details, visit
www.irs.gov/efile and click on “e-file for
Individual Taxpayers.”
You cannot sign your return
electronically if you are a
first-time filer under age 16 at
CAUTION
the end of 2006 or if you are
filing certain forms, such as Form 1098-C,
3115, 3468 (if attachments are required),
4136 (if certificate or statement required),
5713, 8283 (if Section A statement A is
required or if Section B is completed),
8332, 8858, 8885, 8864 (if certification or
statement required), or Schedule D-1
(Form 1040)(if you elect not to include
your transactions on the electronic STCGL
or LTCGL records).
Assemble Your Return
!
Forms 8453 and 8453-OL. Your return is
not complete without your signature. If you
are not eligible or choose not to sign your
return electronically, you must complete,
sign, and file Form 8453 or Form 8453-OL,
whichever applies.
If you use a paid preparer, ask to sign
your return electronically!
Assemble any schedules and forms behind
Form 1040 in order of the “Attachment Sequence No.” shown in the upper right corner of the schedule or form. If you have
supporting statements, arrange them in the
same order as the schedules or forms they
support and attach them last. Do not attach
correspondence or other items unless required to do so. Attach a copy of Forms
W-2 and 2439 to the front of Form 1040.
Also attach Forms W-2G and 1099-R to the
front of Form 1040 if tax was withheld.
General Information
How To Avoid Common
Mistakes
Mistakes can delay your refund or result in
notices being sent to you.
• Make sure you entered the correct
name and social security number (SSN) for
each dependent you claim on line 6c.
Check that each dependent’s name and
SSN agrees with his or her social security
card. For each child under age 17 who is a
qualifying child for the child tax credit,
make sure you either checked the box in
line 6c, column (4), or completed Form
8901.
• Check your math, especially for the
child tax credit, earned income credit
(EIC), taxable social security benefits, total
income, itemized deductions or standard
deduction, deduction for exemptions, taxable income, total tax, federal income tax
withheld, and refund or amount you owe.
• Be sure you use the correct method to
figure your tax. See the instructions for line
44 that begin on page 36.
• Be sure to enter your SSN in the space
provided on page 1 of Form 1040. 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 on the peel-off label. If not, enter
the correct information. If you did not get a
peel-off label, enter your (and your
spouse’s) name in the same order as shown
on your last return. Check that your name
agrees with your social security card.
• If you are taking the standard deduction and you checked any box on line 39a
or 39b or you (or your spouse if filing
jointly) can be claimed as a dependent on
someone else’s 2006 return, see page 35 to
be sure you entered the correct amount on
line 40.
• If you received capital gain distributions but were not required to file Schedule
D, make sure you checked the box on line
13.
• 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
children you have.
• Remember to sign and date Form
1040 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 above.
• 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 76 on page 61
for details.
- 63 -
What Are Your Rights
as a Taxpayer?
You have the right to be treated fairly, professionally, promptly, and courteously by
IRS employees. Our goal at the IRS is to
protect your rights so that you will have the
highest confidence in the integrity, efficiency, and fairness of our tax system. To
ensure that you always receive such treatment, you should know about the many
rights you have at each step of the tax process. For details, see Pub. 1.
It is the policy of the IRS to treat all
taxpayers fairly without regard to race,
color, national origin, age, sex, or disability. If you believe that the IRS has violated
one of your civil rights, contact the IRS
External Civil Rights office at
202-927-6410 (TDD:202-622-3452) (not
toll-free numbers).
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 di-
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vorced, separated, or no longer living with
your spouse, or (c) given all the facts and
circumstances, it would not be fair to hold
you liable for the tax. To request relief, you
must file Form 8857 no later than 2 years
after the date on which the IRS first attempted to collect the tax from you. For
more information, see Pub. 971 and Form
8857.
Income Tax
Withholding and
Estimated Tax
Payments for 2007
If the amount you owe or the amount you
overpaid is large, you may want to file a
new Form W-4 with your employer to
change the amount of income tax withheld
from your 2007 pay. For details on how to
complete Form W-4, see Pub. 919.
In general, you do not have to make
estimated tax payments if you expect that
your 2007 Form 1040 will show a tax refund or a tax balance due of less than
$1,000. If your total estimated tax (including any household employment taxes and
alternative minimum tax) for 2007 is
$1,000 or more, see Form 1040-ES. It has a
worksheet you can use to see if you have to
make estimated tax payments. For more details, see Pub. 505.
Do Both the Name and
SSN on Your Tax
Forms Agree With Your
Social Security Card?
If not, certain deductions and credits may
be reduced or disallowed, your refund may
be delayed, and you may not receive credit
for your social security earnings. If your
Form W-2, Form 1099, or other tax document shows an incorrect SSN or name, notify your employer or the form-issuing
agent as soon as possible to make sure your
earnings are credited to your social security
record. If the name or SSN on your social
security card is incorrect, call the Social
Security Administration at
1-800-772-1213.
Identity Theft
If you believe someone has assumed your
identity to file federal income tax returns,
or to commit other tax fraud, complete
Form 3949-A, Information Referral, and
mail it to Internal Revenue Service, Fresno,
CA 93888. Victims of identity theft who
are having trouble filing their returns
should call the Taxpayer Advocate at
1-877-777-4778.
The IRS does not send out unsolicited
emails requesting personal taxpayer information. If you receive this type of request,
it may be an attempt by identity thieves to
get your private tax information. Please
send a copy of the fraudulent email to
[email protected]. For instructions on how
to properly submit one of these communications to the IRS, go to www.irs.gov and
enter keyword “phishing.” Further instructions are listed in the article titled “How To
Protect Yourself From Suspicious E-Mails
or Phishing Schemes.” For additional information about identity theft prevention and
victim assistance, you can access the IRS
Identity Theft page at www.irs.gov by entering keyword “identity theft.”
How Do You Make a
Gift To Reduce Debt
Held By the Public?
If you wish to do so, make a check payable
to “Bureau of the Public Debt.” You can
send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg,
WV 26106-2188. Or you can enclose the
check with your income tax return when
you file. Do not add your gift to any tax you
may owe. See page 61 for details on how to
pay any tax you owe.
TIP
You may be able to deduct this
gift on your 2007 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 Pub. 552.
Amended Return
File Form 1040X to change a return you
already filed. Generally, Form 1040X must
be filed within 3 years after the date the
original return was filed, or within 2 years
after the date the tax was paid, whichever is
later. But you may have more time to file
Form 1040X if you live in a Presidentially
declared disaster area or you are physically
or mentally unable to manage your financial affairs. See Pub. 556 for details.
- 64 -
Need a Copy of Your
Tax Return?
If you need a copy of your tax return, use
Form 4506. There is a $39 fee for each
return requested. If your main home, principal place of business, or tax records are
located in a Presidentially declared disaster
area, this fee will be waived. If you want a
free transcript of your tax return or account,
use Form 4506-T or call us. See page 10 for
the number.
Death of a Taxpayer
If a taxpayer died before filing a return for
2006, the taxpayer’s spouse or personal
representative may have to file and sign a
return for that taxpayer. A personal representative can be an executor, administrator,
or anyone who is in charge of the deceased
taxpayer’s property. If the deceased taxpayer did not have to file a return but had
tax withheld, a return must be filed to get a
refund. The person who files the return
must enter “Deceased,” the deceased
taxpayer’s name, and the date of death
across the top of the return. If this information is not provided, it may delay the
processing of the return.
If your spouse died in 2006 and you did
not remarry in 2006, or if your spouse died
in 2007 before filing a return for 2006, you
can file a joint return. A joint return should
show your spouse’s 2006 income before
death and your income for all of 2006.
Enter “Filing as surviving spouse” in the
area where you sign the return. If someone
else is the personal representative, he or she
must also sign.
The surviving spouse or personal representative should promptly notify all payers
of income, including financial institutions,
of the taxpayer’s death. This will ensure the
proper reporting of income earned by the
taxpayer’s estate or heirs. A deceased
taxpayer’s social security number should
not be used for tax years after the year of
death, except for estate tax return purposes.
Claiming a Refund for a
Deceased Taxpayer
If you are filing a joint return as a surviving
spouse, you only need to file the tax return
to claim the refund. If you are a court-appointed representative, file the return and
attach a copy of the certificate that shows
your appointment. All other filers requesting the deceased taxpayer’s refund must
file the return and attach Form 1310.
For more details, use TeleTax topic 356
(see page 8) or see Pub. 559.
Page 65 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Other Ways To Get
Help
Send Your Written Tax
Questions to the IRS
You should get an answer in about 30 days.
If you do not have the mailing address, call
us. See page 10 for the number. Do not
send questions with your return.
Research Your Tax
Questions Online
You can find answers to many of your tax
questions online in several ways by accessing the IRS website at www.irs.gov/help
and then clicking on “Help With Tax Questions.” Here are some of the methods you
may want to try.
• Frequently asked questions. This section contains an extensive list of questions
and answers. You can select your question
by category or keyword.
• Tax trails. This is an interactive section which asks questions you can answer
by selecting “Yes” or “No.”
• Tax topics. This section provides a
broad picture of tax topics beginning with
17 main categories. Each topic link leads to
further categories and then to a discussion
of the topic.
Free Help With Your Return
Free help in preparing your return is available nationwide from IRS-sponsored volunteers. The Volunteer Income Tax
Assistance (VITA) program is designed to
help low-income taxpayers and the Tax
Counseling for the Elderly (TCE) program
is designed to assist taxpayers age 60 or
older with their tax returns. Many VITA
sites offer free electronic filing and all volunteers will let you know about the credits
and deductions you may be entitled to
claim. If you are a member of the military,
you can also get assistance on military tax
benefits, such as combat zone tax benefits,
at an office within your installation. For
more information on these programs, go to
www.irs.gov and enter keyword “VITA” in
the upper right corner. Or, call us. See page
10 for the number. To find the nearest
AARP Tax-Aide site, visit AARP’s website at www.aarp.org/taxaide or call
1-888-227-7669.
When you go for help, take your photo
ID and social security numbers (or individual taxpayer identification numbers) for
your spouse, your dependents, and yourself. Also take a copy of your 2005 tax
return (if available), all your Forms W-2,
1099, and 1098 for 2006, and any other
information about your 2006 income and
expenses.
Everyday Tax Solutions
You can get face-to-face help solving tax
problems every business day in IRS Taxpayer Assistance Centers. An employee
can explain IRS letters, request adjustments
to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find
the number, go to www.irs.gov/localcontacts or look in the phone book under
“United States Government, Internal Revenue Service.”
Online Services
If you subscribe to an online service, ask
about online filing or tax information.
Help for People With
Disabilities
Telephone help is available using TTY/
TDD equipment by calling
1-800-829-4059. Braille materials are
available at libraries that have special services for people with disabilities.
Interest and Penalties
You do not have to figure the amount of
any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want.
We will send you a bill for any amount due.
If you include interest or penalties
(other than the estimated tax penalty) with
your payment, identify and enter the
amount in the bottom margin of Form
1040, page 2. Do not include interest or
penalties (other than the estimated tax penalty) in the amount you owe on line 76.
Interest
We will charge you interest on taxes not
paid by their due date, even if an extension
- 65 -
of time to file is granted. We will also
charge you interest on penalties imposed
for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable
transaction understatements. Interest is
charged on the penalty from the due date of
the return (including extensions).
Penalties
Late filing. If you do not file your return
by the due date (including extensions), the
penalty is usually 5% of the amount due for
each month or part of a month your return
is late, unless you have a reasonable explanation. If you do, attach it to your return.
The penalty can be as much as 25% of the
tax due. The penalty is 15% per month, up
to a maximum of 75%, if the failure to file
is fraudulent. If your return is more than 60
days late, the minimum penalty will be
$100 or the amount of any tax you owe,
whichever is smaller.
Late payment of tax. If you pay your taxes
late, the penalty is usually 1⁄2 of 1% of the
unpaid amount for each month or part of a
month the tax is not paid. The penalty can
be as much as 25% of the unpaid amount. It
applies to any unpaid tax on the return. This
penalty is in addition to interest charges on
late payments.
Frivolous return. In addition to any other
penalties, the law imposes a penalty of
$500 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax
or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws.
This includes altering or striking out the
preprinted language above the space where
you sign.
Other. Other penalties can be imposed for
negligence, substantial understatement of
tax, reportable transaction understatements,
and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion,
or making a false statement. See Pub. 17 for
details on some of these penalties.
Page 66 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005
Tax Table
If line 43
(taxable
income) is—
At
least
But
less
than
CAUTION
If line 43
(taxable
income) is—
Married
filing
separately
Head
At
of a
least
household
But
less
than
Single Married
filing
jointly
*
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,300
25,200
25,250
25,300
25,350
25,250
25,300
25,350
25,400
Single Married
filing
jointly
*
3,419
3,426
3,434
3,441
Head
At
of a
least
household
But
less
than
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
2,000
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
* This column must also be used by a qualifying widow(er).
- 66 -
Head
of a
household
Your tax is—
3,054 3,419
3,061 3,426
3,069 3,434
3,076 3,441
3,261
3,269
3,276
3,284
Single Married
filing
jointly
*
Married
filing
separately
Head
of a
household
Your tax is—
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
2,000
2,000
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
Married
filing
separately
And you are—
Your tax is—
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
1,000
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
Married
filing
separately
But
less
than
If line 43
(taxable
income) is—
And you are—
Your tax is—
0
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
At
least
Example. Mr. and Mrs. Brown are filing a joint return. Their
taxable income on Form 1040, line 43, is $25,300. First,
they find the $25,300–25,350 taxable income line. Next, they
find the column for married filing jointly and read down the
column. The amount shown where the taxable income line
and filing status column meet is $3,069. This is the tax
amount they should enter on Form 1040, line 44.
And you are—
Single Married
filing
jointly
*
Sample Table
See the instructions for line 44 that begin
on page 37 to see if you must use the Tax
Table below to figure your tax.
2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
3,000
3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
4,000
4,000
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,000
(Continued on page 66)
Page 67 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
But
less
than
If line 43
(taxable
income) is—
And you are—
Single
Married
filing
jointly
*
Married
filing
separately
Head
At
of a
least
household
But
less
than
Single
Your tax is—
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
8,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
9,000 9,050
9,050 9,100
9,100 9,150
9,150 9,200
9,200 9,250
9,250 9,300
9,300 9,350
9,350 9,400
9,400 9,450
9,450 9,500
9,500 9,550
9,550 9,600
9,600 9,650
9,650 9,700
9,700 9,750
9,750 9,800
9,800 9,850
9,850 9,900
9,900 9,950
9,950 10,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
8,000
Head At
of a
least
household
But
less
than
Single
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
9,000
703
708
713
718
723
728
734
741
749
756
764
771
779
786
794
801
809
816
824
831
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
703
708
713
718
723
728
734
741
749
756
764
771
779
786
794
801
809
816
824
831
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
11,000
Married
filing
separately
Head
of a
household
Your tax is—
839
846
854
861
869
876
884
891
899
906
914
921
929
936
944
951
959
966
974
981
803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898
839
846
854
861
869
876
884
891
899
906
914
921
929
936
944
951
959
966
974
981
803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898
11,000
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
989
996
1,004
1,011
1,019
1,026
1,034
1,041
1,049
1,056
1,064
1,071
1,079
1,086
1,094
1,101
1,109
1,116
1,124
1,131
903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998
989
996
1,004
1,011
1,019
1,026
1,034
1,041
1,049
1,056
1,064
1,071
1,079
1,086
1,094
1,101
1,109
1,116
1,124
1,131
903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998
12,000
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
1,229
1,236
1,244
1,251
1,259
1,266
1,274
1,281
1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
1,229
1,236
1,244
1,251
1,259
1,266
1,274
1,281
1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,049
1,056
1,064
1,071
1,079
1,086
1,094
1,101
1,109
1,116
1,124
13,000
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
12,000
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371
1,379
1,386
1,394
1,401
1,409
1,416
1,424
1,431
1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,148
1,153
1,158
1,163
1,168
1,173
1,178
1,183
1,188
1,193
1,198
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371
1,379
1,386
1,394
1,401
1,409
1,416
1,424
1,431
1,131
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
1,229
1,236
1,244
1,251
1,259
1,266
1,274
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521
1,529
1,536
1,544
1,551
1,559
1,566
1,574
1,581
1,203
1,208
1,213
1,218
1,223
1,228
1,233
1,238
1,243
1,248
1,253
1,258
1,263
1,268
1,273
1,278
1,283
1,288
1,293
1,298
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521
1,529
1,536
1,544
1,551
1,559
1,566
1,574
1,581
1,281
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371
1,379
1,386
1,394
1,401
1,409
1,416
1,424
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671
1,679
1,686
1,694
1,701
1,709
1,716
1,724
1,731
1,303
1,308
1,313
1,318
1,323
1,328
1,333
1,338
1,343
1,348
1,353
1,358
1,363
1,368
1,373
1,378
1,383
1,388
1,393
1,398
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671
1,679
1,686
1,694
1,701
1,709
1,716
1,724
1,731
1,431
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521
1,529
1,536
1,544
1,551
1,559
1,566
1,574
12,000
10,000
10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
Married
filing
jointly
*
11,000
9,000
7,000
7,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
Married
filing
separately
8,000
6,000
6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
Married
filing
jointly
*
And you are—
Your tax is—
5,000
5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
If line 43
(taxable
income) is—
And you are—
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
13,000
13,000
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
14,000
(Continued on page 67)
* This column must also be used by a qualifying widow(er).
- 67 -
Page 68 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
But
less
than
If line 43
(taxable
income) is—
And you are—
Single
Married
filing
jointly
*
Married
filing
separately
Head
At
of a
least
household
But
less
than
Single
Your tax is—
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
16,000
1,403
1,408
1,413
1,418
1,423
1,428
1,433
1,438
1,443
1,448
1,453
1,458
1,464
1,471
1,479
1,486
1,494
1,501
1,509
1,516
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
1,829
1,836
1,844
1,851
1,859
1,866
1,874
1,881
1,581
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671
1,679
1,686
1,694
1,701
1,709
1,716
1,724
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
17,000
Head At
of a
least
household
But
less
than
Single
17,000
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
18,000
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,979
1,986
1,994
2,001
2,009
2,016
2,024
2,031
1,524
1,531
1,539
1,546
1,554
1,561
1,569
1,576
1,584
1,591
1,599
1,606
1,614
1,621
1,629
1,636
1,644
1,651
1,659
1,666
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,979
1,986
1,994
2,001
2,009
2,016
2,024
2,031
1,731
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
1,829
1,836
1,844
1,851
1,859
1,866
1,874
18,000
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
2,129
2,136
2,144
2,151
2,159
2,166
2,174
2,181
1,674
1,681
1,689
1,696
1,704
1,711
1,719
1,726
1,734
1,741
1,749
1,756
1,764
1,771
1,779
1,786
1,794
1,801
1,809
1,816
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
2,129
2,136
2,144
2,151
2,159
2,166
2,174
2,181
1,881
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,979
1,986
1,994
2,001
2,009
2,016
2,024
19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
19,000
Married
filing
separately
Head
of a
household
20,000
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
2,279
2,286
2,294
2,301
2,309
2,316
2,324
2,331
1,824
1,831
1,839
1,846
1,854
1,861
1,869
1,876
1,884
1,891
1,899
1,906
1,914
1,921
1,929
1,936
1,944
1,951
1,959
1,966
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
2,279
2,286
2,294
2,301
2,309
2,316
2,324
2,331
2,031
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
2,129
2,136
2,144
2,151
2,159
2,166
2,174
20,000
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
21,000
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,729
2,736
2,744
2,751
2,759
2,766
2,774
2,781
2,274
2,281
2,289
2,296
2,304
2,311
2,319
2,326
2,334
2,341
2,349
2,356
2,364
2,371
2,379
2,386
2,394
2,401
2,409
2,416
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,729
2,736
2,744
2,751
2,759
2,766
2,774
2,781
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,879
2,886
2,894
2,901
2,909
2,916
2,924
2,931
2,424
2,431
2,439
2,446
2,454
2,461
2,469
2,476
2,484
2,491
2,499
2,506
2,514
2,521
2,529
2,536
2,544
2,551
2,559
2,566
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,879
2,886
2,894
2,901
2,909
2,916
2,924
2,931
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,729
2,736
2,744
2,751
2,759
2,766
2,774
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
3,029
3,036
3,044
3,051
3,059
3,066
3,074
3,081
2,574
2,581
2,589
2,596
2,604
2,611
2,619
2,626
2,634
2,641
2,649
2,656
2,664
2,671
2,679
2,686
2,694
2,701
2,709
2,716
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
3,029
3,036
3,044
3,051
3,059
3,066
3,074
3,081
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,879
2,886
2,894
2,901
2,909
2,916
2,924
21,000
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
2,429
2,436
2,444
2,451
2,459
2,466
2,474
2,481
1,974
1,981
1,989
1,996
2,004
2,011
2,019
2,026
2,034
2,041
2,049
2,056
2,064
2,071
2,079
2,086
2,094
2,101
2,109
2,116
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
2,429
2,436
2,444
2,451
2,459
2,466
2,474
2,481
2,181
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
2,279
2,286
2,294
2,301
2,309
2,316
2,324
21,000
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,631
2,124
2,131
2,139
2,146
2,154
2,161
2,169
2,176
2,184
2,191
2,199
2,206
2,214
2,221
2,229
2,236
2,244
2,251
2,259
2,266
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,631
2,331
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
2,429
2,436
2,444
2,451
2,459
2,466
2,474
22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
20,000
Married
filing
jointly
*
Your tax is—
18,000
16,000
16,000
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
Married
filing
separately
17,000
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
1,829
1,836
1,844
1,851
1,859
1,866
1,874
1,881
15,000
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
Married
filing
jointly
*
And you are—
Your tax is—
14,000
14,000
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
If line 43
(taxable
income) is—
And you are—
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
22,000
22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
23,000
(Continued on page 68)
* This column must also be used by a qualifying widow(er).
- 68 -
Page 69 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
But
less
than
If line 43
(taxable
income) is—
And you are—
Single
Married
filing
jointly
*
Married
filing
separately
Head
At
of a
least
household
But
less
than
Single
Your tax is—
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
25,000
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
3,179
3,186
3,194
3,201
3,209
3,216
3,224
3,231
2,724
2,731
2,739
2,746
2,754
2,761
2,769
2,776
2,784
2,791
2,799
2,806
2,814
2,821
2,829
2,836
2,844
2,851
2,859
2,866
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
3,179
3,186
3,194
3,201
3,209
3,216
3,224
3,231
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
3,029
3,036
3,044
3,051
3,059
3,066
3,074
26,000
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
3,329
3,336
3,344
3,351
3,359
3,366
3,374
3,381
2,874
2,881
2,889
2,896
2,904
2,911
2,919
2,926
2,934
2,941
2,949
2,956
2,964
2,971
2,979
2,986
2,994
3,001
3,009
3,016
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
3,329
3,336
3,344
3,351
3,359
3,366
3,374
3,381
3,081
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
3,179
3,186
3,194
3,201
3,209
3,216
3,224
27,000
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
26,000
Head At
of a
least
household
But
less
than
Single
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
3,479
3,486
3,494
3,501
3,509
3,516
3,524
3,531
3,024
3,031
3,039
3,046
3,054
3,061
3,069
3,076
3,084
3,091
3,099
3,106
3,114
3,121
3,129
3,136
3,144
3,151
3,159
3,166
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
3,479
3,486
3,494
3,501
3,509
3,516
3,524
3,531
3,231
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
3,329
3,336
3,344
3,351
3,359
3,366
3,374
28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
27,000
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
28,000
Married
filing
separately
Head
of a
household
Your tax is—
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
3,629
3,636
3,644
3,651
3,659
3,666
3,674
3,681
3,174
3,181
3,189
3,196
3,204
3,211
3,219
3,226
3,234
3,241
3,249
3,256
3,264
3,271
3,279
3,286
3,294
3,301
3,309
3,316
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
3,629
3,636
3,644
3,651
3,659
3,666
3,674
3,681
3,381
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
3,479
3,486
3,494
3,501
3,509
3,516
3,524
29,000
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,779
3,786
3,794
3,801
3,809
3,816
3,824
3,831
3,324
3,331
3,339
3,346
3,354
3,361
3,369
3,376
3,384
3,391
3,399
3,406
3,414
3,421
3,429
3,436
3,444
3,451
3,459
3,466
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,779
3,786
3,794
3,801
3,809
3,816
3,824
3,831
3,531
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
3,629
3,636
3,644
3,651
3,659
3,666
3,674
30,000
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,929
3,936
3,944
3,951
3,959
3,966
3,974
3,981
3,474
3,481
3,489
3,496
3,504
3,511
3,519
3,526
3,534
3,541
3,549
3,556
3,564
3,571
3,579
3,586
3,594
3,601
3,609
3,616
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,929
3,936
3,944
3,951
3,959
3,966
3,974
3,981
3,681
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,779
3,786
3,794
3,801
3,809
3,816
3,824
31,000
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
30,000
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
4,079
4,086
4,096
4,109
4,121
4,134
4,146
4,159
3,624
3,631
3,639
3,646
3,654
3,661
3,669
3,676
3,684
3,691
3,699
3,706
3,714
3,721
3,729
3,736
3,744
3,751
3,759
3,766
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
4,079
4,086
4,096
4,109
4,121
4,134
4,146
4,159
3,831
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,929
3,936
3,944
3,951
3,959
3,966
3,974
4,171
4,184
4,196
4,209
4,221
4,234
4,246
4,259
4,271
4,284
4,296
4,309
4,321
4,334
4,346
4,359
4,371
4,384
4,396
4,409
3,774
3,781
3,789
3,796
3,804
3,811
3,819
3,826
3,834
3,841
3,849
3,856
3,864
3,871
3,879
3,886
3,894
3,901
3,909
3,916
4,171
4,184
4,196
4,209
4,221
4,234
4,246
4,259
4,271
4,284
4,296
4,309
4,321
4,334
4,346
4,359
4,371
4,384
4,396
4,409
3,981
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
4,079
4,086
4,094
4,101
4,109
4,116
4,124
4,421
4,434
4,446
4,459
4,471
4,484
4,496
4,509
4,521
4,534
4,546
4,559
4,571
4,584
4,596
4,609
4,621
4,634
4,646
4,659
3,924
3,931
3,939
3,946
3,954
3,961
3,969
3,976
3,984
3,991
3,999
4,006
4,014
4,021
4,029
4,036
4,044
4,051
4,059
4,066
4,421
4,434
4,446
4,459
4,471
4,484
4,496
4,509
4,521
4,534
4,546
4,559
4,571
4,584
4,596
4,609
4,621
4,634
4,646
4,659
4,131
4,139
4,146
4,154
4,161
4,169
4,176
4,184
4,191
4,199
4,206
4,214
4,221
4,229
4,236
4,244
4,251
4,259
4,266
4,274
30,000
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
31,000
31,000
28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
29,000
Married
filing
jointly
*
29,000
27,000
25,000
25,000
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
Married
filing
separately
And you are—
Your tax is—
24,000
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
Married
filing
jointly
*
26,000
23,000
23,000
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
If line 43
(taxable
income) is—
And you are—
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
32,000
(Continued on page 69)
* This column must also be used by a qualifying widow(er).
- 69 -
Page 70 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
But
less
than
If line 43
(taxable
income) is—
And you are—
Single
Married
filing
jointly
*
Married
filing
separately
Head
At
of a
least
household
But
less
than
And you are—
Single
Your tax is—
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
34,000
4,074
4,081
4,089
4,096
4,104
4,111
4,119
4,126
4,134
4,141
4,149
4,156
4,164
4,171
4,179
4,186
4,194
4,201
4,209
4,216
4,671
4,684
4,696
4,709
4,721
4,734
4,746
4,759
4,771
4,784
4,796
4,809
4,821
4,834
4,846
4,859
4,871
4,884
4,896
4,909
4,281
4,289
4,296
4,304
4,311
4,319
4,326
4,334
4,341
4,349
4,356
4,364
4,371
4,379
4,386
4,394
4,401
4,409
4,416
4,424
35,000
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
4,921
4,934
4,946
4,959
4,971
4,984
4,996
5,009
5,021
5,034
5,046
5,059
5,071
5,084
5,096
5,109
5,121
5,134
5,146
5,159
4,224
4,231
4,239
4,246
4,254
4,261
4,269
4,276
4,284
4,291
4,299
4,306
4,314
4,321
4,329
4,336
4,344
4,351
4,359
4,366
4,921
4,934
4,946
4,959
4,971
4,984
4,996
5,009
5,021
5,034
5,046
5,059
5,071
5,084
5,096
5,109
5,121
5,134
5,146
5,159
4,431
4,439
4,446
4,454
4,461
4,469
4,476
4,484
4,491
4,499
4,506
4,514
4,521
4,529
4,536
4,544
4,551
4,559
4,566
4,574
36,000
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
35,000
Head At
of a
least
household
But
less
than
Single
5,171
5,184
5,196
5,209
5,221
5,234
5,246
5,259
5,271
5,284
5,296
5,309
5,321
5,334
5,346
5,359
5,371
5,384
5,396
5,409
4,374
4,381
4,389
4,396
4,404
4,411
4,419
4,426
4,434
4,441
4,449
4,456
4,464
4,471
4,479
4,486
4,494
4,501
4,509
4,516
5,171
5,184
5,196
5,209
5,221
5,234
5,246
5,259
5,271
5,284
5,296
5,309
5,321
5,334
5,346
5,359
5,371
5,384
5,396
5,409
4,581
4,589
4,596
4,604
4,611
4,619
4,626
4,634
4,641
4,649
4,656
4,664
4,671
4,679
4,686
4,694
4,701
4,709
4,716
4,724
37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
36,000
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
37,000
Married
filing
separately
Head
of a
household
38,000
5,421
5,434
5,446
5,459
5,471
5,484
5,496
5,509
5,521
5,534
5,546
5,559
5,571
5,584
5,596
5,609
5,621
5,634
5,646
5,659
4,524
4,531
4,539
4,546
4,554
4,561
4,569
4,576
4,584
4,591
4,599
4,606
4,614
4,621
4,629
4,636
4,644
4,651
4,659
4,666
5,421
5,434
5,446
5,459
5,471
5,484
5,496
5,509
5,521
5,534
5,546
5,559
5,571
5,584
5,596
5,609
5,621
5,634
5,646
5,659
4,731
4,739
4,746
4,754
4,761
4,769
4,776
4,784
4,791
4,799
4,806
4,814
4,821
4,829
4,836
4,844
4,851
4,859
4,866
4,874
38,000
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
5,671
5,684
5,696
5,709
5,721
5,734
5,746
5,759
5,771
5,784
5,796
5,809
5,821
5,834
5,846
5,859
5,871
5,884
5,896
5,909
4,674
4,681
4,689
4,696
4,704
4,711
4,719
4,726
4,734
4,741
4,749
4,756
4,764
4,771
4,779
4,786
4,794
4,801
4,809
4,816
5,671
5,684
5,696
5,709
5,721
5,734
5,746
5,759
5,771
5,784
5,796
5,809
5,821
5,834
5,846
5,859
5,871
5,884
5,896
5,909
4,881
4,889
4,896
4,904
4,911
4,919
4,926
4,934
4,941
4,949
4,956
4,964
4,971
4,979
4,986
4,994
5,001
5,009
5,016
5,024
39,000
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
5,921
5,934
5,946
5,959
5,971
5,984
5,996
6,009
6,021
6,034
6,046
6,059
6,071
6,084
6,096
6,109
6,121
6,134
6,146
6,159
4,824
4,831
4,839
4,846
4,854
4,861
4,869
4,876
4,884
4,891
4,899
4,906
4,914
4,921
4,929
4,936
4,944
4,951
4,959
4,966
5,921
5,934
5,946
5,959
5,971
5,984
5,996
6,009
6,021
6,034
6,046
6,059
6,071
6,084
6,096
6,109
6,121
6,134
6,146
6,159
5,031
5,039
5,046
5,054
5,061
5,069
5,076
5,084
5,091
5,099
5,106
5,114
5,121
5,129
5,136
5,144
5,151
5,159
5,166
5,174
40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
39,000
6,171
6,184
6,196
6,209
6,221
6,234
6,246
6,259
6,271
6,284
6,296
6,309
6,321
6,334
6,346
6,359
6,371
6,384
6,396
6,409
4,974
4,981
4,989
4,996
5,004
5,011
5,019
5,026
5,034
5,041
5,049
5,056
5,064
5,071
5,079
5,086
5,094
5,101
5,109
5,116
6,171
6,184
6,196
6,209
6,221
6,234
6,246
6,259
6,271
6,284
6,296
6,309
6,321
6,334
6,346
6,359
6,371
6,384
6,396
6,409
5,181
5,189
5,196
5,204
5,211
5,219
5,226
5,234
5,241
5,249
5,256
5,264
5,271
5,279
5,286
5,294
5,301
5,309
5,316
5,324
6,421
6,434
6,446
6,459
6,471
6,484
6,496
6,509
6,521
6,534
6,546
6,559
6,571
6,584
6,596
6,609
6,621
6,634
6,646
6,659
5,124
5,131
5,139
5,146
5,154
5,161
5,169
5,176
5,184
5,191
5,199
5,206
5,214
5,221
5,229
5,236
5,244
5,251
5,259
5,266
6,421
6,434
6,446
6,459
6,471
6,484
6,496
6,509
6,521
6,534
6,546
6,559
6,571
6,584
6,596
6,609
6,621
6,634
6,646
6,659
5,331
5,339
5,346
5,354
5,361
5,369
5,376
5,384
5,391
5,399
5,406
5,414
5,421
5,429
5,436
5,444
5,454
5,466
5,479
5,491
6,671
6,684
6,696
6,709
6,721
6,734
6,746
6,759
6,771
6,784
6,796
6,809
6,821
6,834
6,846
6,859
6,871
6,884
6,896
6,909
5,274
5,281
5,289
5,296
5,304
5,311
5,319
5,326
5,334
5,341
5,349
5,356
5,364
5,371
5,379
5,386
5,394
5,401
5,409
5,416
6,671
6,684
6,696
6,709
6,721
6,734
6,746
6,759
6,771
6,784
6,796
6,809
6,821
6,834
6,846
6,859
6,871
6,884
6,896
6,909
5,504
5,516
5,529
5,541
5,554
5,566
5,579
5,591
5,604
5,616
5,629
5,641
5,654
5,666
5,679
5,691
5,704
5,716
5,729
5,741
39,000
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
40,000
40,000
37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
38,000
Married
filing
jointly
*
Your tax is—
36,000
34,000
34,000
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
Married
filing
separately
35,000
4,671
4,684
4,696
4,709
4,721
4,734
4,746
4,759
4,771
4,784
4,796
4,809
4,821
4,834
4,846
4,859
4,871
4,884
4,896
4,909
33,000
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
Married
filing
jointly
*
And you are—
Your tax is—
32,000
32,000
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
If line 43
(taxable
income) is—
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
41,000
(Continued on page 70)
* This column must also be used by a qualifying widow(er).
- 70 -
Page 71 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
But
less
than
If line 43
(taxable
income) is—
And you are—
Single
Married
filing
jointly
*
Married
filing
separately
Head
At
of a
least
household
But
less
than
Single
Your tax is—
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
43,000
6,921
6,934
6,946
6,959
6,971
6,984
6,996
7,009
7,021
7,034
7,046
7,059
7,071
7,084
7,096
7,109
7,121
7,134
7,146
7,159
5,424
5,431
5,439
5,446
5,454
5,461
5,469
5,476
5,484
5,491
5,499
5,506
5,514
5,521
5,529
5,536
5,544
5,551
5,559
5,566
6,921
6,934
6,946
6,959
6,971
6,984
6,996
7,009
7,021
7,034
7,046
7,059
7,071
7,084
7,096
7,109
7,121
7,134
7,146
7,159
5,754
5,766
5,779
5,791
5,804
5,816
5,829
5,841
5,854
5,866
5,879
5,891
5,904
5,916
5,929
5,941
5,954
5,966
5,979
5,991
44,000
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
7,171
7,184
7,196
7,209
7,221
7,234
7,246
7,259
7,271
7,284
7,296
7,309
7,321
7,334
7,346
7,359
7,371
7,384
7,396
7,409
5,574
5,581
5,589
5,596
5,604
5,611
5,619
5,626
5,634
5,641
5,649
5,656
5,664
5,671
5,679
5,686
5,694
5,701
5,709
5,716
7,171
7,184
7,196
7,209
7,221
7,234
7,246
7,259
7,271
7,284
7,296
7,309
7,321
7,334
7,346
7,359
7,371
7,384
7,396
7,409
6,004
6,016
6,029
6,041
6,054
6,066
6,079
6,091
6,104
6,116
6,129
6,141
6,154
6,166
6,179
6,191
6,204
6,216
6,229
6,241
45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
44,000
Head At
of a
least
household
But
less
than
Single
7,421
7,434
7,446
7,459
7,471
7,484
7,496
7,509
7,521
7,534
7,546
7,559
7,571
7,584
7,596
7,609
7,621
7,634
7,646
7,659
5,724
5,731
5,739
5,746
5,754
5,761
5,769
5,776
5,784
5,791
5,799
5,806
5,814
5,821
5,829
5,836
5,844
5,851
5,859
5,866
7,421
7,434
7,446
7,459
7,471
7,484
7,496
7,509
7,521
7,534
7,546
7,559
7,571
7,584
7,596
7,609
7,621
7,634
7,646
7,659
6,254
6,266
6,279
6,291
6,304
6,316
6,329
6,341
6,354
6,366
6,379
6,391
6,404
6,416
6,429
6,441
6,454
6,466
6,479
6,491
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
46,000
Married
filing
separately
Head
of a
household
Your tax is—
7,671
7,684
7,696
7,709
7,721
7,734
7,746
7,759
7,771
7,784
7,796
7,809
7,821
7,834
7,846
7,859
7,871
7,884
7,896
7,909
5,874
5,881
5,889
5,896
5,904
5,911
5,919
5,926
5,934
5,941
5,949
5,956
5,964
5,971
5,979
5,986
5,994
6,001
6,009
6,016
7,671
7,684
7,696
7,709
7,721
7,734
7,746
7,759
7,771
7,784
7,796
7,809
7,821
7,834
7,846
7,859
7,871
7,884
7,896
7,909
6,504
6,516
6,529
6,541
6,554
6,566
6,579
6,591
6,604
6,616
6,629
6,641
6,654
6,666
6,679
6,691
6,704
6,716
6,729
6,741
47,000
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
7,921
7,934
7,946
7,959
7,971
7,984
7,996
8,009
8,021
8,034
8,046
8,059
8,071
8,084
8,096
8,109
8,121
8,134
8,146
8,159
6,024
6,031
6,039
6,046
6,054
6,061
6,069
6,076
6,084
6,091
6,099
6,106
6,114
6,121
6,129
6,136
6,144
6,151
6,159
6,166
7,921
7,934
7,946
7,959
7,971
7,984
7,996
8,009
8,021
8,034
8,046
8,059
8,071
8,084
8,096
8,109
8,121
8,134
8,146
8,159
6,754
6,766
6,779
6,791
6,804
6,816
6,829
6,841
6,854
6,866
6,879
6,891
6,904
6,916
6,929
6,941
6,954
6,966
6,979
6,991
48,000
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
8,171
8,184
8,196
8,209
8,221
8,234
8,246
8,259
8,271
8,284
8,296
8,309
8,321
8,334
8,346
8,359
8,371
8,384
8,396
8,409
6,174
6,181
6,189
6,196
6,204
6,211
6,219
6,226
6,234
6,241
6,249
6,256
6,264
6,271
6,279
6,286
6,294
6,301
6,309
6,316
8,171
8,184
8,196
8,209
8,221
8,234
8,246
8,259
8,271
8,284
8,296
8,309
8,321
8,334
8,346
8,359
8,371
8,384
8,396
8,409
7,004
7,016
7,029
7,041
7,054
7,066
7,079
7,091
7,104
7,116
7,129
7,141
7,154
7,166
7,179
7,191
7,204
7,216
7,229
7,241
49,000
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
48,000
8,421
8,434
8,446
8,459
8,471
8,484
8,496
8,509
8,521
8,534
8,546
8,559
8,571
8,584
8,596
8,609
8,621
8,634
8,646
8,659
6,324
6,331
6,339
6,346
6,354
6,361
6,369
6,376
6,384
6,391
6,399
6,406
6,414
6,421
6,429
6,436
6,444
6,451
6,459
6,466
8,421
8,434
8,446
8,459
8,471
8,484
8,496
8,509
8,521
8,534
8,546
8,559
8,571
8,584
8,596
8,609
8,621
8,634
8,646
8,659
7,254
7,266
7,279
7,291
7,304
7,316
7,329
7,341
7,354
7,366
7,379
7,391
7,404
7,416
7,429
7,441
7,454
7,466
7,479
7,491
8,671
8,684
8,696
8,709
8,721
8,734
8,746
8,759
8,771
8,784
8,796
8,809
8,821
8,834
8,846
8,859
8,871
8,884
8,896
8,909
6,474
6,481
6,489
6,496
6,504
6,511
6,519
6,526
6,534
6,541
6,549
6,556
6,564
6,571
6,579
6,586
6,594
6,601
6,609
6,616
8,671
8,684
8,696
8,709
8,721
8,734
8,746
8,759
8,771
8,784
8,796
8,809
8,821
8,834
8,846
8,859
8,871
8,884
8,896
8,909
7,504
7,516
7,529
7,541
7,554
7,566
7,579
7,591
7,604
7,616
7,629
7,641
7,654
7,666
7,679
7,691
7,704
7,716
7,729
7,741
8,921
8,934
8,946
8,959
8,971
8,984
8,996
9,009
9,021
9,034
9,046
9,059
9,071
9,084
9,096
9,109
9,121
9,134
9,146
9,159
6,624
6,631
6,639
6,646
6,654
6,661
6,669
6,676
6,684
6,691
6,699
6,706
6,714
6,721
6,729
6,736
6,744
6,751
6,759
6,766
8,921
8,934
8,946
8,959
8,971
8,984
8,996
9,009
9,021
9,034
9,046
9,059
9,071
9,084
9,096
9,109
9,121
9,134
9,146
9,159
7,754
7,766
7,779
7,791
7,804
7,816
7,829
7,841
7,854
7,866
7,879
7,891
7,904
7,916
7,929
7,941
7,954
7,966
7,979
7,991
48,000
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
47,000
Married
filing
jointly
*
47,000
45,000
43,000
43,000
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
Married
filing
separately
44,000
42,000
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
Married
filing
jointly
*
And you are—
Your tax is—
41,000
41,000
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
If line 43
(taxable
income) is—
And you are—
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
49,000
49,000
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
50,000
(Continued on page 71)
* This column must also be used by a qualifying widow(er).
- 71 -
Page 72 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
But
less
than
If line 43
(taxable
income) is—
And you are—
Single
Married
filing
jointly
*
Married
filing
separately
Head
At
of a
least
household
But
less
than
And you are—
Single
Your tax is—
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000
6,774
6,781
6,789
6,796
6,804
6,811
6,819
6,826
6,834
6,841
6,849
6,856
6,864
6,871
6,879
6,886
6,894
6,901
6,909
6,916
9,171
9,184
9,196
9,209
9,221
9,234
9,246
9,259
9,271
9,284
9,296
9,309
9,321
9,334
9,346
9,359
9,371
9,384
9,396
9,409
8,004
8,016
8,029
8,041
8,054
8,066
8,079
8,091
8,104
8,116
8,129
8,141
8,154
8,166
8,179
8,191
8,204
8,216
8,229
8,241
53,000
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
9,421
9,434
9,446
9,459
9,471
9,484
9,496
9,509
9,521
9,534
9,546
9,559
9,571
9,584
9,596
9,609
9,621
9,634
9,646
9,659
6,924
6,931
6,939
6,946
6,954
6,961
6,969
6,976
6,984
6,991
6,999
7,006
7,014
7,021
7,029
7,036
7,044
7,051
7,059
7,066
9,421
9,434
9,446
9,459
9,471
9,484
9,496
9,509
9,521
9,534
9,546
9,559
9,571
9,584
9,596
9,609
9,621
9,634
9,646
9,659
8,254
8,266
8,279
8,291
8,304
8,316
8,329
8,341
8,354
8,366
8,379
8,391
8,404
8,416
8,429
8,441
8,454
8,466
8,479
8,491
54,000
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
53,000
Head At
of a
least
household
But
less
than
Single
9,671
9,684
9,696
9,709
9,721
9,734
9,746
9,759
9,771
9,784
9,796
9,809
9,821
9,834
9,846
9,859
9,871
9,884
9,896
9,909
7,074
7,081
7,089
7,096
7,104
7,111
7,119
7,126
7,134
7,141
7,149
7,156
7,164
7,171
7,179
7,186
7,194
7,201
7,209
7,216
9,671
9,684
9,696
9,709
9,721
9,734
9,746
9,759
9,771
9,784
9,796
9,809
9,821
9,834
9,846
9,859
9,871
9,884
9,896
9,909
8,504
8,516
8,529
8,541
8,554
8,566
8,579
8,591
8,604
8,616
8,629
8,641
8,654
8,666
8,679
8,691
8,704
8,716
8,729
8,741
55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
54,000
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
55,000
Married
filing
separately
Head
of a
household
56,000
9,921
9,934
9,946
9,959
9,971
9,984
9,996
10,009
10,021
10,034
10,046
10,059
10,071
10,084
10,096
10,109
10,121
10,134
10,146
10,159
7,224
7,231
7,239
7,246
7,254
7,261
7,269
7,276
7,284
7,291
7,299
7,306
7,314
7,321
7,329
7,336
7,344
7,351
7,359
7,366
9,921
9,934
9,946
9,959
9,971
9,984
9,996
10,009
10,021
10,034
10,046
10,059
10,071
10,084
10,096
10,109
10,121
10,134
10,146
10,159
8,754
8,766
8,779
8,791
8,804
8,816
8,829
8,841
8,854
8,866
8,879
8,891
8,904
8,916
8,929
8,941
8,954
8,966
8,979
8,991
56,000
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
10,171
10,184
10,196
10,209
10,221
10,234
10,246
10,259
10,271
10,284
10,296
10,309
10,321
10,334
10,346
10,359
10,371
10,384
10,396
10,409
7,374
7,381
7,389
7,396
7,404
7,411
7,419
7,426
7,434
7,441
7,449
7,456
7,464
7,471
7,479
7,486
7,494
7,501
7,509
7,516
10,171
10,184
10,196
10,209
10,221
10,234
10,246
10,259
10,271
10,284
10,296
10,309
10,321
10,334
10,346
10,359
10,371
10,384
10,396
10,409
9,004
9,016
9,029
9,041
9,054
9,066
9,079
9,091
9,104
9,116
9,129
9,141
9,154
9,166
9,179
9,191
9,204
9,216
9,229
9,241
57,000
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
10,421
10,434
10,446
10,459
10,471
10,484
10,496
10,509
10,521
10,534
10,546
10,559
10,571
10,584
10,596
10,609
10,621
10,634
10,646
10,659
7,524
7,531
7,539
7,546
7,554
7,561
7,569
7,576
7,584
7,591
7,599
7,606
7,614
7,621
7,629
7,636
7,644
7,651
7,659
7,666
10,421
10,434
10,446
10,459
10,471
10,484
10,496
10,509
10,521
10,534
10,546
10,559
10,571
10,584
10,596
10,609
10,621
10,634
10,646
10,659
9,254
9,266
9,279
9,291
9,304
9,316
9,329
9,341
9,354
9,366
9,379
9,391
9,404
9,416
9,429
9,441
9,454
9,466
9,479
9,491
58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
57,000
10,671
10,684
10,696
10,709
10,721
10,734
10,746
10,759
10,771
10,784
10,796
10,809
10,821
10,834
10,846
10,859
10,871
10,884
10,896
10,909
7,674
7,681
7,689
7,696
7,704
7,711
7,719
7,726
7,734
7,741
7,749
7,756
7,764
7,771
7,779
7,786
7,794
7,801
7,809
7,816
10,671
10,684
10,696
10,709
10,721
10,734
10,746
10,759
10,771
10,784
10,796
10,809
10,821
10,834
10,846
10,859
10,871
10,884
10,896
10,909
9,504
9,516
9,529
9,541
9,554
9,566
9,579
9,591
9,604
9,616
9,629
9,641
9,654
9,666
9,679
9,691
9,704
9,716
9,729
9,741
10,921
10,934
10,946
10,959
10,971
10,984
10,996
11,009
11,021
11,034
11,046
11,059
11,071
11,084
11,096
11,109
11,121
11,134
11,146
11,159
7,824
7,831
7,839
7,846
7,854
7,861
7,869
7,876
7,884
7,891
7,899
7,906
7,914
7,921
7,929
7,936
7,944
7,951
7,959
7,966
10,921
10,934
10,946
10,959
10,971
10,984
10,996
11,009
11,021
11,034
11,046
11,059
11,071
11,084
11,096
11,109
11,121
11,134
11,146
11,159
9,754
9,766
9,779
9,791
9,804
9,816
9,829
9,841
9,854
9,866
9,879
9,891
9,904
9,916
9,929
9,941
9,954
9,966
9,979
9,991
11,171
11,184
11,196
11,209
11,221
11,234
11,246
11,259
11,271
11,284
11,296
11,309
11,321
11,334
11,346
11,359
11,371
11,384
11,396
11,409
7,974
7,981
7,989
7,996
8,004
8,011
8,019
8,026
8,034
8,041
8,049
8,056
8,064
8,071
8,079
8,086
8,094
8,101
8,109
8,116
11,171
11,184
11,196
11,209
11,221
11,234
11,246
11,259
11,271
11,284
11,296
11,309
11,321
11,334
11,346
11,359
11,371
11,384
11,396
11,409
10,004
10,016
10,029
10,041
10,054
10,066
10,079
10,091
10,104
10,116
10,129
10,141
10,154
10,166
10,179
10,191
10,204
10,216
10,229
10,241
57,000
55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
56,000
Married
filing
jointly
*
Your tax is—
54,000
52,000
52,000
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
Married
filing
separately
53,000
9,171
9,184
9,196
9,209
9,221
9,234
9,246
9,259
9,271
9,284
9,296
9,309
9,321
9,334
9,346
9,359
9,371
9,384
9,396
9,409
51,000
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
Married
filing
jointly
*
And you are—
Your tax is—
50,000
50,000
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
If line 43
(taxable
income) is—
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
58,000
58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
59,000
(Continued on page 72)
* This column must also be used by a qualifying widow(er).
- 72 -
Page 73 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
But
less
than
If line 43
(taxable
income) is—
And you are—
Single
Married
filing
jointly
*
Married
filing
separately
Head
At
of a
least
household
But
less
than
Single
Your tax is—
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
61,000
11,421
11,434
11,446
11,459
11,471
11,484
11,496
11,509
11,521
11,534
11,546
11,559
11,571
11,584
11,596
11,609
11,621
11,634
11,646
11,659
8,124
8,131
8,139
8,146
8,154
8,161
8,169
8,176
8,186
8,199
8,211
8,224
8,236
8,249
8,261
8,274
8,286
8,299
8,311
8,324
11,421
11,434
11,446
11,459
11,471
11,484
11,496
11,509
11,521
11,534
11,546
11,559
11,571
11,584
11,596
11,609
11,621
11,634
11,646
11,659
10,254
10,266
10,279
10,291
10,304
10,316
10,329
10,341
10,354
10,366
10,379
10,391
10,404
10,416
10,429
10,441
10,454
10,466
10,479
10,491
62,000
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
11,671
11,684
11,696
11,709
11,721
11,734
11,746
11,759
11,771
11,784
11,796
11,809
11,821
11,834
11,846
11,859
11,871
11,884
11,896
11,909
8,336
8,349
8,361
8,374
8,386
8,399
8,411
8,424
8,436
8,449
8,461
8,474
8,486
8,499
8,511
8,524
8,536
8,549
8,561
8,574
11,673
11,687
11,701
11,715
11,729
11,743
11,757
11,771
11,785
11,799
11,813
11,827
11,841
11,855
11,869
11,883
11,897
11,911
11,925
11,939
10,504
10,516
10,529
10,541
10,554
10,566
10,579
10,591
10,604
10,616
10,629
10,641
10,654
10,666
10,679
10,691
10,704
10,716
10,729
10,741
63,000
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
62,000
Head At
of a
least
household
But
less
than
Single
11,921
11,934
11,946
11,959
11,971
11,984
11,996
12,009
12,021
12,034
12,046
12,059
12,071
12,084
12,096
12,109
12,121
12,134
12,146
12,159
8,586
8,599
8,611
8,624
8,636
8,649
8,661
8,674
8,686
8,699
8,711
8,724
8,736
8,749
8,761
8,774
8,786
8,799
8,811
8,824
11,953
11,967
11,981
11,995
12,009
12,023
12,037
12,051
12,065
12,079
12,093
12,107
12,121
12,135
12,149
12,163
12,177
12,191
12,205
12,219
10,754
10,766
10,779
10,791
10,804
10,816
10,829
10,841
10,854
10,866
10,879
10,891
10,904
10,916
10,929
10,941
10,954
10,966
10,979
10,991
64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
63,000
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
64,000
Married
filing
separately
Head
of a
household
Your tax is—
12,171
12,184
12,196
12,209
12,221
12,234
12,246
12,259
12,271
12,284
12,296
12,309
12,321
12,334
12,346
12,359
12,371
12,384
12,396
12,409
8,836
8,849
8,861
8,874
8,886
8,899
8,911
8,924
8,936
8,949
8,961
8,974
8,986
8,999
9,011
9,024
9,036
9,049
9,061
9,074
12,233
12,247
12,261
12,275
12,289
12,303
12,317
12,331
12,345
12,359
12,373
12,387
12,401
12,415
12,429
12,443
12,457
12,471
12,485
12,499
11,004
11,016
11,029
11,041
11,054
11,066
11,079
11,091
11,104
11,116
11,129
11,141
11,154
11,166
11,179
11,191
11,204
11,216
11,229
11,241
65,000
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
12,421
12,434
12,446
12,459
12,471
12,484
12,496
12,509
12,521
12,534
12,546
12,559
12,571
12,584
12,596
12,609
12,621
12,634
12,646
12,659
9,086
9,099
9,111
9,124
9,136
9,149
9,161
9,174
9,186
9,199
9,211
9,224
9,236
9,249
9,261
9,274
9,286
9,299
9,311
9,324
12,513
12,527
12,541
12,555
12,569
12,583
12,597
12,611
12,625
12,639
12,653
12,667
12,681
12,695
12,709
12,723
12,737
12,751
12,765
12,779
11,254
11,266
11,279
11,291
11,304
11,316
11,329
11,341
11,354
11,366
11,379
11,391
11,404
11,416
11,429
11,441
11,454
11,466
11,479
11,491
66,000
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
12,671
12,684
12,696
12,709
12,721
12,734
12,746
12,759
12,771
12,784
12,796
12,809
12,821
12,834
12,846
12,859
12,871
12,884
12,896
12,909
9,336
9,349
9,361
9,374
9,386
9,399
9,411
9,424
9,436
9,449
9,461
9,474
9,486
9,499
9,511
9,524
9,536
9,549
9,561
9,574
12,793
12,807
12,821
12,835
12,849
12,863
12,877
12,891
12,905
12,919
12,933
12,947
12,961
12,975
12,989
13,003
13,017
13,031
13,045
13,059
11,504
11,516
11,529
11,541
11,554
11,566
11,579
11,591
11,604
11,616
11,629
11,641
11,654
11,666
11,679
11,691
11,704
11,716
11,729
11,741
67,000
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
66,000
12,921
12,934
12,946
12,959
12,971
12,984
12,996
13,009
13,021
13,034
13,046
13,059
13,071
13,084
13,096
13,109
13,121
13,134
13,146
13,159
9,586
9,599
9,611
9,624
9,636
9,649
9,661
9,674
9,686
9,699
9,711
9,724
9,736
9,749
9,761
9,774
9,786
9,799
9,811
9,824
13,073
13,087
13,101
13,115
13,129
13,143
13,157
13,171
13,185
13,199
13,213
13,227
13,241
13,255
13,269
13,283
13,297
13,311
13,325
13,339
11,754
11,766
11,779
11,791
11,804
11,816
11,829
11,841
11,854
11,866
11,879
11,891
11,904
11,916
11,929
11,941
11,954
11,966
11,979
11,991
13,171
13,184
13,196
13,209
13,221
13,234
13,246
13,259
13,271
13,284
13,296
13,309
13,321
13,334
13,346
13,359
13,371
13,384
13,396
13,409
9,836
9,849
9,861
9,874
9,886
9,899
9,911
9,924
9,936
9,949
9,961
9,974
9,986
9,999
10,011
10,024
10,036
10,049
10,061
10,074
13,353
13,367
13,381
13,395
13,409
13,423
13,437
13,451
13,465
13,479
13,493
13,507
13,521
13,535
13,549
13,563
13,577
13,591
13,605
13,619
12,004
12,016
12,029
12,041
12,054
12,066
12,079
12,091
12,104
12,116
12,129
12,141
12,154
12,166
12,179
12,191
12,204
12,216
12,229
12,241
13,421
13,434
13,446
13,459
13,471
13,484
13,496
13,509
13,521
13,534
13,546
13,559
13,571
13,584
13,596
13,609
13,621
13,634
13,646
13,659
10,086
10,099
10,111
10,124
10,136
10,149
10,161
10,174
10,186
10,199
10,211
10,224
10,236
10,249
10,261
10,274
10,286
10,299
10,311
10,324
13,633
13,647
13,661
13,675
13,689
13,703
13,717
13,731
13,745
13,759
13,773
13,787
13,801
13,815
13,829
13,843
13,857
13,871
13,885
13,899
12,254
12,266
12,279
12,291
12,304
12,316
12,329
12,341
12,354
12,366
12,379
12,391
12,404
12,416
12,429
12,441
12,454
12,466
12,479
12,491
66,000
64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
65,000
Married
filing
jointly
*
65,000
63,000
61,000
61,000
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
Married
filing
separately
And you are—
Your tax is—
60,000
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
Married
filing
jointly
*
62,000
59,000
59,000
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
If line 43
(taxable
income) is—
And you are—
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
67,000
67,000
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
68,000
(Continued on page 73)
* This column must also be used by a qualifying widow(er).
- 73 -
Page 74 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
But
less
than
If line 43
(taxable
income) is—
And you are—
Single
Married
filing
jointly
*
Married
filing
separately
Head
At
of a
least
household
But
less
than
And you are—
Single
Your tax is—
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
70,000
10,336
10,349
10,361
10,374
10,386
10,399
10,411
10,424
10,436
10,449
10,461
10,474
10,486
10,499
10,511
10,524
10,536
10,549
10,561
10,574
13,913
13,927
13,941
13,955
13,969
13,983
13,997
14,011
14,025
14,039
14,053
14,067
14,081
14,095
14,109
14,123
14,137
14,151
14,165
14,179
12,504
12,516
12,529
12,541
12,554
12,566
12,579
12,591
12,604
12,616
12,629
12,641
12,654
12,666
12,679
12,691
12,704
12,716
12,729
12,741
71,000
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
13,921
13,934
13,946
13,959
13,971
13,984
13,996
14,009
14,021
14,034
14,046
14,059
14,071
14,084
14,096
14,109
14,121
14,134
14,146
14,159
10,586
10,599
10,611
10,624
10,636
10,649
10,661
10,674
10,686
10,699
10,711
10,724
10,736
10,749
10,761
10,774
10,786
10,799
10,811
10,824
14,193
14,207
14,221
14,235
14,249
14,263
14,277
14,291
14,305
14,319
14,333
14,347
14,361
14,375
14,389
14,403
14,417
14,431
14,445
14,459
12,754
12,766
12,779
12,791
12,804
12,816
12,829
12,841
12,854
12,866
12,879
12,891
12,904
12,916
12,929
12,941
12,954
12,966
12,979
12,991
72,000
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
71,000
Head At
of a
least
household
But
less
than
Single
14,171
14,184
14,196
14,209
14,221
14,234
14,246
14,259
14,271
14,284
14,296
14,309
14,321
14,334
14,346
14,359
14,371
14,384
14,396
14,409
10,836
10,849
10,861
10,874
10,886
10,899
10,911
10,924
10,936
10,949
10,961
10,974
10,986
10,999
11,011
11,024
11,036
11,049
11,061
11,074
14,473
14,487
14,501
14,515
14,529
14,543
14,557
14,571
14,585
14,599
14,613
14,627
14,641
14,655
14,669
14,683
14,697
14,711
14,725
14,739
13,004
13,016
13,029
13,041
13,054
13,066
13,079
13,091
13,104
13,116
13,129
13,141
13,154
13,166
13,179
13,191
13,204
13,216
13,229
13,241
73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
72,000
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
73,000
Married
filing
separately
Head
of a
household
74,000
14,421
14,434
14,446
14,459
14,471
14,484
14,496
14,509
14,521
14,534
14,546
14,559
14,571
14,584
14,596
14,609
14,621
14,634
14,646
14,660
11,086
11,099
11,111
11,124
11,136
11,149
11,161
11,174
11,186
11,199
11,211
11,224
11,236
11,249
11,261
11,274
11,286
11,299
11,311
11,324
14,753
14,767
14,781
14,795
14,809
14,823
14,837
14,851
14,865
14,879
14,893
14,907
14,921
14,935
14,949
14,963
14,977
14,991
15,005
15,019
13,254
13,266
13,279
13,291
13,304
13,316
13,329
13,341
13,354
13,366
13,379
13,391
13,404
13,416
13,429
13,441
13,454
13,466
13,479
13,491
74,000
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
14,674
14,688
14,702
14,716
14,730
14,744
14,758
14,772
14,786
14,800
14,814
14,828
14,842
14,856
14,870
14,884
14,898
14,912
14,926
14,940
11,336
11,349
11,361
11,374
11,386
11,399
11,411
11,424
11,436
11,449
11,461
11,474
11,486
11,499
11,511
11,524
11,536
11,549
11,561
11,574
15,033
15,047
15,061
15,075
15,089
15,103
15,117
15,131
15,145
15,159
15,173
15,187
15,201
15,215
15,229
15,243
15,257
15,271
15,285
15,299
13,504
13,516
13,529
13,541
13,554
13,566
13,579
13,591
13,604
13,616
13,629
13,641
13,654
13,666
13,679
13,691
13,704
13,716
13,729
13,741
75,000
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
14,954
14,968
14,982
14,996
15,010
15,024
15,038
15,052
15,066
15,080
15,094
15,108
15,122
15,136
15,150
15,164
15,178
15,192
15,206
15,220
11,586
11,599
11,611
11,624
11,636
11,649
11,661
11,674
11,686
11,699
11,711
11,724
11,736
11,749
11,761
11,774
11,786
11,799
11,811
11,824
15,313
15,327
15,341
15,355
15,369
15,383
15,397
15,411
15,425
15,439
15,453
15,467
15,481
15,495
15,509
15,523
15,537
15,551
15,565
15,579
13,754
13,766
13,779
13,791
13,804
13,816
13,829
13,841
13,854
13,866
13,879
13,891
13,904
13,916
13,929
13,941
13,954
13,966
13,979
13,991
76,000
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
75,000
15,234
15,248
15,262
15,276
15,290
15,304
15,318
15,332
15,346
15,360
15,374
15,388
15,402
15,416
15,430
15,444
15,458
15,472
15,486
15,500
11,836
11,849
11,861
11,874
11,886
11,899
11,911
11,924
11,936
11,949
11,961
11,974
11,986
11,999
12,011
12,024
12,036
12,049
12,061
12,074
15,593
15,607
15,621
15,635
15,649
15,663
15,677
15,691
15,705
15,719
15,733
15,747
15,761
15,775
15,789
15,803
15,817
15,831
15,845
15,859
14,004
14,016
14,029
14,041
14,054
14,066
14,079
14,091
14,104
14,116
14,129
14,141
14,154
14,166
14,179
14,191
14,204
14,216
14,229
14,241
15,514
15,528
15,542
15,556
15,570
15,584
15,598
15,612
15,626
15,640
15,654
15,668
15,682
15,696
15,710
15,724
15,738
15,752
15,766
15,780
12,086
12,099
12,111
12,124
12,136
12,149
12,161
12,174
12,186
12,199
12,211
12,224
12,236
12,249
12,261
12,274
12,286
12,299
12,311
12,324
15,873
15,887
15,901
15,915
15,929
15,943
15,957
15,971
15,985
15,999
16,013
16,027
16,041
16,055
16,069
16,083
16,097
16,111
16,125
16,139
14,254
14,266
14,279
14,291
14,304
14,316
14,329
14,341
14,354
14,366
14,379
14,391
14,404
14,416
14,429
14,441
14,454
14,466
14,479
14,491
15,794
15,808
15,822
15,836
15,850
15,864
15,878
15,892
15,906
15,920
15,934
15,948
15,962
15,976
15,990
16,004
16,018
16,032
16,046
16,060
12,336
12,349
12,361
12,374
12,386
12,399
12,411
12,424
12,436
12,449
12,461
12,474
12,486
12,499
12,511
12,524
12,536
12,549
12,561
12,574
16,153
16,167
16,181
16,195
16,209
16,223
16,237
16,251
16,265
16,279
16,293
16,307
16,321
16,335
16,349
16,363
16,377
16,391
16,405
16,419
14,504
14,516
14,529
14,541
14,554
14,566
14,579
14,591
14,604
14,616
14,629
14,641
14,654
14,666
14,679
14,691
14,704
14,716
14,729
14,741
75,000
73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
74,000
Married
filing
jointly
*
Your tax is—
72,000
70,000
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
Married
filing
separately
71,000
13,671
13,684
13,696
13,709
13,721
13,734
13,746
13,759
13,771
13,784
13,796
13,809
13,821
13,834
13,846
13,859
13,871
13,884
13,896
13,909
69,000
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
Married
filing
jointly
*
And you are—
Your tax is—
68,000
68,000
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
If line 43
(taxable
income) is—
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
76,000
76,000
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
77,000
(Continued on page 74)
* This column must also be used by a qualifying widow(er).
- 74 -
Page 75 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
But
less
than
If line 43
(taxable
income) is—
And you are—
Single
Married
filing
jointly
*
Married
filing
separately
Head
At
of a
least
household
But
less
than
Single
Your tax is—
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
79,000
16,074
16,088
16,102
16,116
16,130
16,144
16,158
16,172
16,186
16,200
16,214
16,228
16,242
16,256
16,270
16,284
16,298
16,312
16,326
16,340
12,586
12,599
12,611
12,624
12,636
12,649
12,661
12,674
12,686
12,699
12,711
12,724
12,736
12,749
12,761
12,774
12,786
12,799
12,811
12,824
16,433
16,447
16,461
16,475
16,489
16,503
16,517
16,531
16,545
16,559
16,573
16,587
16,601
16,615
16,629
16,643
16,657
16,671
16,685
16,699
14,754
14,766
14,779
14,791
14,804
14,816
14,829
14,841
14,854
14,866
14,879
14,891
14,904
14,916
14,929
14,941
14,954
14,966
14,979
14,991
80,000
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
16,354
16,368
16,382
16,396
16,410
16,424
16,438
16,452
16,466
16,480
16,494
16,508
16,522
16,536
16,550
16,564
16,578
16,592
16,606
16,620
12,836
12,849
12,861
12,874
12,886
12,899
12,911
12,924
12,936
12,949
12,961
12,974
12,986
12,999
13,011
13,024
13,036
13,049
13,061
13,074
16,713
16,727
16,741
16,755
16,769
16,783
16,797
16,811
16,825
16,839
16,853
16,867
16,881
16,895
16,909
16,923
16,937
16,951
16,965
16,979
15,004
15,016
15,029
15,041
15,054
15,066
15,079
15,091
15,104
15,116
15,129
15,141
15,154
15,166
15,179
15,191
15,204
15,216
15,229
15,241
81,000
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
80,000
Head At
of a
least
household
But
less
than
Single
16,634
16,648
16,662
16,676
16,690
16,704
16,718
16,732
16,746
16,760
16,774
16,788
16,802
16,816
16,830
16,844
16,858
16,872
16,886
16,900
13,086
13,099
13,111
13,124
13,136
13,149
13,161
13,174
13,186
13,199
13,211
13,224
13,236
13,249
13,261
13,274
13,286
13,299
13,311
13,324
16,993
17,007
17,021
17,035
17,049
17,063
17,077
17,091
17,105
17,119
17,133
17,147
17,161
17,175
17,189
17,203
17,217
17,231
17,245
17,259
15,254
15,266
15,279
15,291
15,304
15,316
15,329
15,341
15,354
15,366
15,379
15,391
15,404
15,416
15,429
15,441
15,454
15,466
15,479
15,491
82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
81,000
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
82,000
Married
filing
separately
Head
of a
household
Your tax is—
16,914
16,928
16,942
16,956
16,970
16,984
16,998
17,012
17,026
17,040
17,054
17,068
17,082
17,096
17,110
17,124
17,138
17,152
17,166
17,180
13,336
13,349
13,361
13,374
13,386
13,399
13,411
13,424
13,436
13,449
13,461
13,474
13,486
13,499
13,511
13,524
13,536
13,549
13,561
13,574
17,273
17,287
17,301
17,315
17,329
17,343
17,357
17,371
17,385
17,399
17,413
17,427
17,441
17,455
17,469
17,483
17,497
17,511
17,525
17,539
15,504
15,516
15,529
15,541
15,554
15,566
15,579
15,591
15,604
15,616
15,629
15,641
15,654
15,666
15,679
15,691
15,704
15,716
15,729
15,741
83,000
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
17,194
17,208
17,222
17,236
17,250
17,264
17,278
17,292
17,306
17,320
17,334
17,348
17,362
17,376
17,390
17,404
17,418
17,432
17,446
17,460
13,586
13,599
13,611
13,624
13,636
13,649
13,661
13,674
13,686
13,699
13,711
13,724
13,736
13,749
13,761
13,774
13,786
13,799
13,811
13,824
17,553
17,567
17,581
17,595
17,609
17,623
17,637
17,651
17,665
17,679
17,693
17,707
17,721
17,735
17,749
17,763
17,777
17,791
17,805
17,819
15,754
15,766
15,779
15,791
15,804
15,816
15,829
15,841
15,854
15,866
15,879
15,891
15,904
15,916
15,929
15,941
15,954
15,966
15,979
15,991
84,000
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
17,474
17,488
17,502
17,516
17,530
17,544
17,558
17,572
17,586
17,600
17,614
17,628
17,642
17,656
17,670
17,684
17,698
17,712
17,726
17,740
13,836
13,849
13,861
13,874
13,886
13,899
13,911
13,924
13,936
13,949
13,961
13,974
13,986
13,999
14,011
14,024
14,036
14,049
14,061
14,074
17,833
17,847
17,861
17,875
17,889
17,903
17,917
17,931
17,945
17,959
17,973
17,987
18,001
18,015
18,029
18,043
18,057
18,071
18,085
18,099
16,004
16,016
16,029
16,041
16,054
16,066
16,079
16,091
16,104
16,116
16,129
16,141
16,154
16,166
16,179
16,191
16,204
16,216
16,229
16,241
85,000
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
84,000
17,754
17,768
17,782
17,796
17,810
17,824
17,838
17,852
17,866
17,880
17,894
17,908
17,922
17,936
17,950
17,964
17,978
17,992
18,006
18,020
14,086
14,099
14,111
14,124
14,136
14,149
14,161
14,174
14,186
14,199
14,211
14,224
14,236
14,249
14,261
14,274
14,286
14,299
14,311
14,324
18,113
18,127
18,141
18,155
18,169
18,183
18,197
18,211
18,225
18,239
18,253
18,267
18,281
18,295
18,309
18,323
18,337
18,351
18,365
18,379
16,254
16,266
16,279
16,291
16,304
16,316
16,329
16,341
16,354
16,366
16,379
16,391
16,404
16,416
16,429
16,441
16,454
16,466
16,479
16,491
18,034
18,048
18,062
18,076
18,090
18,104
18,118
18,132
18,146
18,160
18,174
18,188
18,202
18,216
18,230
18,244
18,258
18,272
18,286
18,300
14,336
14,349
14,361
14,374
14,386
14,399
14,411
14,424
14,436
14,449
14,461
14,474
14,486
14,499
14,511
14,524
14,536
14,549
14,561
14,574
18,393
18,407
18,421
18,435
18,449
18,463
18,477
18,491
18,505
18,519
18,533
18,547
18,561
18,575
18,589
18,603
18,617
18,631
18,645
18,659
16,504
16,516
16,529
16,541
16,554
16,566
16,579
16,591
16,604
16,616
16,629
16,641
16,654
16,666
16,679
16,691
16,704
16,716
16,729
16,741
18,314
18,328
18,342
18,356
18,370
18,384
18,398
18,412
18,426
18,440
18,454
18,468
18,482
18,496
18,510
18,524
18,538
18,552
18,566
18,580
14,586
14,599
14,611
14,624
14,636
14,649
14,661
14,674
14,686
14,699
14,711
14,724
14,736
14,749
14,761
14,774
14,786
14,799
14,811
14,824
18,673
18,687
18,701
18,715
18,729
18,743
18,757
18,771
18,785
18,799
18,813
18,827
18,841
18,855
18,869
18,883
18,897
18,911
18,925
18,939
16,754
16,766
16,779
16,791
16,804
16,816
16,829
16,841
16,854
16,866
16,879
16,891
16,904
16,916
16,929
16,941
16,954
16,966
16,979
16,991
84,000
82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
83,000
Married
filing
jointly
*
83,000
81,000
79,000
79,000
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
Married
filing
separately
80,000
78,000
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
Married
filing
jointly
*
And you are—
Your tax is—
77,000
77,000
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
If line 43
(taxable
income) is—
And you are—
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
85,000
85,000
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
86,000
(Continued on page 75)
* This column must also be used by a qualifying widow(er).
- 75 -
Page 76 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
But
less
than
If line 43
(taxable
income) is—
And you are—
Single
Married
filing
jointly
*
Married
filing
separately
Head
At
of a
least
household
But
less
than
And you are—
Single
Your tax is—
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
88,000
14,836
14,849
14,861
14,874
14,886
14,899
14,911
14,924
14,936
14,949
14,961
14,974
14,986
14,999
15,011
15,024
15,036
15,049
15,061
15,074
18,953
18,967
18,981
18,995
19,009
19,023
19,037
19,051
19,065
19,079
19,093
19,107
19,121
19,135
19,149
19,163
19,177
19,191
19,205
19,219
17,004
17,016
17,029
17,041
17,054
17,066
17,079
17,091
17,104
17,116
17,129
17,141
17,154
17,166
17,179
17,191
17,204
17,216
17,229
17,241
89,000
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
18,874
18,888
18,902
18,916
18,930
18,944
18,958
18,972
18,986
19,000
19,014
19,028
19,042
19,056
19,070
19,084
19,098
19,112
19,126
19,140
15,086
15,099
15,111
15,124
15,136
15,149
15,161
15,174
15,186
15,199
15,211
15,224
15,236
15,249
15,261
15,274
15,286
15,299
15,311
15,324
19,233
19,247
19,261
19,275
19,289
19,303
19,317
19,331
19,345
19,359
19,373
19,387
19,401
19,415
19,429
19,443
19,457
19,471
19,485
19,499
17,254
17,266
17,279
17,291
17,304
17,316
17,329
17,341
17,354
17,366
17,379
17,391
17,404
17,416
17,429
17,441
17,454
17,466
17,479
17,491
90,000
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
89,000
Head At
of a
least
household
But
less
than
Single
19,154
19,168
19,182
19,196
19,210
19,224
19,238
19,252
19,266
19,280
19,294
19,308
19,322
19,336
19,350
19,364
19,378
19,392
19,406
19,420
15,336
15,349
15,361
15,374
15,386
15,399
15,411
15,424
15,436
15,449
15,461
15,474
15,486
15,499
15,511
15,524
15,536
15,549
15,561
15,574
19,513
19,527
19,541
19,555
19,569
19,583
19,597
19,611
19,625
19,639
19,653
19,667
19,681
19,695
19,709
19,723
19,737
19,751
19,765
19,779
17,504
17,516
17,529
17,541
17,554
17,566
17,579
17,591
17,604
17,616
17,629
17,641
17,654
17,666
17,679
17,691
17,704
17,716
17,729
17,741
91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
90,000
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
91,000
Married
filing
separately
Head
of a
household
92,000
19,434
19,448
19,462
19,476
19,490
19,504
19,518
19,532
19,546
19,560
19,574
19,588
19,602
19,616
19,630
19,644
19,658
19,672
19,686
19,700
15,586
15,599
15,611
15,624
15,636
15,649
15,661
15,674
15,686
15,699
15,711
15,724
15,736
15,749
15,761
15,774
15,786
15,799
15,811
15,824
19,793
19,807
19,821
19,835
19,849
19,863
19,877
19,891
19,905
19,919
19,933
19,947
19,961
19,975
19,989
20,003
20,017
20,031
20,045
20,059
17,754
17,766
17,779
17,791
17,804
17,816
17,829
17,841
17,854
17,866
17,879
17,891
17,904
17,916
17,929
17,941
17,954
17,966
17,979
17,991
92,000
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
19,714
19,728
19,742
19,756
19,770
19,784
19,798
19,812
19,826
19,840
19,854
19,868
19,882
19,896
19,910
19,924
19,938
19,952
19,966
19,980
15,836
15,849
15,861
15,874
15,886
15,899
15,911
15,924
15,936
15,949
15,961
15,974
15,986
15,999
16,011
16,024
16,036
16,049
16,061
16,074
20,073
20,087
20,101
20,115
20,129
20,143
20,157
20,171
20,185
20,199
20,213
20,227
20,241
20,255
20,269
20,283
20,297
20,311
20,325
20,339
18,004
18,016
18,029
18,041
18,054
18,066
18,079
18,091
18,104
18,116
18,129
18,141
18,154
18,166
18,179
18,191
18,204
18,216
18,229
18,241
93,000
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
19,994
20,008
20,022
20,036
20,050
20,064
20,078
20,092
20,106
20,120
20,134
20,148
20,162
20,176
20,190
20,204
20,218
20,232
20,246
20,260
16,086
16,099
16,111
16,124
16,136
16,149
16,161
16,174
16,186
16,199
16,211
16,224
16,236
16,249
16,261
16,274
16,286
16,299
16,311
16,324
20,353
20,367
20,381
20,395
20,409
20,423
20,437
20,451
20,466
20,483
20,499
20,516
20,532
20,549
20,565
20,582
20,598
20,615
20,631
20,648
18,254
18,266
18,279
18,291
18,304
18,316
18,329
18,341
18,354
18,366
18,379
18,391
18,404
18,416
18,429
18,441
18,454
18,466
18,479
18,491
94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
93,000
20,274
20,288
20,302
20,316
20,330
20,344
20,358
20,372
20,386
20,400
20,414
20,428
20,442
20,456
20,470
20,484
20,498
20,512
20,526
20,540
16,336
16,349
16,361
16,374
16,386
16,399
16,411
16,424
16,436
16,449
16,461
16,474
16,486
16,499
16,511
16,524
16,536
16,549
16,561
16,574
20,664
20,681
20,697
20,714
20,730
20,747
20,763
20,780
20,796
20,813
20,829
20,846
20,862
20,879
20,895
20,912
20,928
20,945
20,961
20,978
18,504
18,516
18,529
18,541
18,554
18,566
18,579
18,591
18,604
18,616
18,629
18,641
18,654
18,666
18,679
18,691
18,704
18,716
18,729
18,741
20,554
20,568
20,582
20,596
20,610
20,624
20,638
20,652
20,666
20,680
20,694
20,708
20,722
20,736
20,750
20,764
20,778
20,792
20,806
20,820
16,586
16,599
16,611
16,624
16,636
16,649
16,661
16,674
16,686
16,699
16,711
16,724
16,736
16,749
16,761
16,774
16,786
16,799
16,811
16,824
20,994
21,011
21,027
21,044
21,060
21,077
21,093
21,110
21,126
21,143
21,159
21,176
21,192
21,209
21,225
21,242
21,258
21,275
21,291
21,308
18,754
18,766
18,779
18,791
18,804
18,816
18,829
18,841
18,854
18,866
18,879
18,891
18,904
18,916
18,929
18,941
18,954
18,966
18,979
18,991
20,834
20,848
20,862
20,876
20,890
20,904
20,918
20,932
20,946
20,960
20,974
20,988
21,002
21,016
21,030
21,044
21,058
21,072
21,086
21,100
16,836
16,849
16,861
16,874
16,886
16,899
16,911
16,924
16,936
16,949
16,961
16,974
16,986
16,999
17,011
17,024
17,036
17,049
17,061
17,074
21,324
21,341
21,357
21,374
21,390
21,407
21,423
21,440
21,456
21,473
21,489
21,506
21,522
21,539
21,555
21,572
21,588
21,605
21,621
21,638
19,004
19,016
19,029
19,041
19,054
19,066
19,079
19,091
19,104
19,116
19,129
19,141
19,154
19,166
19,179
19,191
19,204
19,216
19,229
19,241
93,000
91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
92,000
Married
filing
jointly
*
Your tax is—
90,000
88,000
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
Married
filing
separately
89,000
18,594
18,608
18,622
18,636
18,650
18,664
18,678
18,692
18,706
18,720
18,734
18,748
18,762
18,776
18,790
18,804
18,818
18,832
18,846
18,860
87,000
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
Married
filing
jointly
*
And you are—
Your tax is—
86,000
86,000
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
If line 43
(taxable
income) is—
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
94,000
94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
95,000
(Continued on page 76)
* This column must also be used by a qualifying widow(er).
- 76 -
Page 77 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
But
less
than
If line 43
(taxable
income) is—
And you are—
Single
Married
filing
jointly
*
Married
filing
separately
Head
At
of a
least
household
But
less
than
And you are—
Single
Your tax is—
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
97,000
17,086
17,099
17,111
17,124
17,136
17,149
17,161
17,174
17,186
17,199
17,211
17,224
17,236
17,249
17,261
17,274
17,286
17,299
17,311
17,324
21,654
21,671
21,687
21,704
21,720
21,737
21,753
21,770
21,786
21,803
21,819
21,836
21,852
21,869
21,885
21,902
21,918
21,935
21,951
21,968
19,254
19,266
19,279
19,291
19,304
19,316
19,329
19,341
19,354
19,366
19,379
19,391
19,404
19,416
19,429
19,441
19,454
19,466
19,479
19,491
98,000
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
21,394
21,408
21,422
21,436
21,450
21,464
21,478
21,492
21,506
21,520
21,534
21,548
21,562
21,576
21,590
21,604
21,618
21,632
21,646
21,660
17,336
17,349
17,361
17,374
17,386
17,399
17,411
17,424
17,436
17,449
17,461
17,474
17,486
17,499
17,511
17,524
17,536
17,549
17,561
17,574
21,984
22,001
22,017
22,034
22,050
22,067
22,083
22,100
22,116
22,133
22,149
22,166
22,182
22,199
22,215
22,232
22,248
22,265
22,281
22,298
19,504
19,516
19,529
19,541
19,554
19,566
19,579
19,591
19,604
19,616
19,629
19,641
19,654
19,666
19,679
19,691
19,704
19,716
19,729
19,741
99,000
99,050
99,100
99,150
99,200
99,250
99,300
99,350
99,400
99,450
99,500
99,550
99,600
99,650
99,700
99,750
99,800
99,850
99,900
99,950
21,674
21,688
21,702
21,716
21,730
21,744
21,758
21,772
21,786
21,800
21,814
21,828
21,842
21,856
21,870
21,884
21,898
21,912
21,926
21,940
17,586
17,599
17,611
17,624
17,636
17,649
17,661
17,674
17,686
17,699
17,711
17,724
17,736
17,749
17,761
17,774
17,786
17,799
17,811
17,824
22,314
22,331
22,347
22,364
22,380
22,397
22,413
22,430
22,446
22,463
22,479
22,496
22,512
22,529
22,545
22,562
22,578
22,595
22,611
22,628
19,754
19,766
19,779
19,791
19,804
19,816
19,829
19,841
19,854
19,866
19,879
19,891
19,904
19,916
19,929
19,941
19,954
19,966
19,979
19,991
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
99,000
21,954
21,968
21,982
21,996
22,010
22,024
22,038
22,052
22,066
22,080
22,094
22,108
22,122
22,136
22,150
22,164
22,178
22,192
22,206
22,220
17,836
17,849
17,861
17,874
17,886
17,899
17,911
17,924
17,936
17,949
17,961
17,974
17,986
17,999
18,011
18,024
18,036
18,049
18,061
18,074
22,644
22,661
22,677
22,694
22,710
22,727
22,743
22,760
22,776
22,793
22,809
22,826
22,842
22,859
22,875
22,892
22,908
22,925
22,941
22,958
20,004
20,016
20,029
20,041
20,054
20,066
20,079
20,091
20,104
20,116
20,129
20,141
20,154
20,166
20,179
20,191
20,204
20,216
20,229
20,241
22,234
22,248
22,262
22,276
22,290
22,304
22,318
22,332
22,346
22,360
22,374
22,388
22,402
22,416
22,430
22,444
22,458
22,472
22,486
22,500
18,086
18,099
18,111
18,124
18,136
18,149
18,161
18,174
18,186
18,199
18,211
18,224
18,236
18,249
18,261
18,274
18,286
18,299
18,311
18,324
22,974
22,991
23,007
23,024
23,040
23,057
23,073
23,090
23,106
23,123
23,139
23,156
23,172
23,189
23,205
23,222
23,238
23,255
23,271
23,288
20,254
20,266
20,279
20,291
20,304
20,316
20,329
20,341
20,354
20,366
20,379
20,391
20,404
20,416
20,429
20,441
20,454
20,466
20,479
20,491
99,000
99,050
99,100
99,150
99,200
99,250
99,300
99,350
99,400
99,450
99,500
99,550
99,600
99,650
99,700
99,750
99,800
99,850
99,900
99,950
100,000
97,000
97,000
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
98,000
Head
of a
household
98,000
21,114
21,128
21,142
21,156
21,170
21,184
21,198
21,212
21,226
21,240
21,254
21,268
21,282
21,296
21,310
21,324
21,338
21,352
21,366
21,380
96,000
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
Married
filing
separately
Your tax is—
95,000
95,000
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
Married
filing
jointly
*
$100,000
or over —
use the Tax
Computation
Worksheet
on page 77
* This column must also be used by a qualifying widow(er).
- 77 -
Page 78 of 86 of Instructions 1040
11:06 - 24-JUL-2006
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2006 Tax Computation Worksheet—Line 44
!
See the instructions for line 44 that begin on page 36 to see if you must use the worksheet below to figure your tax.
CAUTION
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 43 is —
(a)
Enter the amount from line
43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
At least $100,000 but not over
$154,800
$
× 28% (.28)
$
$ 5,668.50
$
Over $154,800 but not over
$336,550
$
× 33% (.33)
$
$ 13,408.50
$
Over $336,550
$
× 35% (.35)
$
$ 20,139.50
$
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 43 is —
(a)
Enter the amount from line
43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
At least $100,000 but not over
$123,700
$
× 25% (.25)
$
$ 6,885.00
$
Over $123,700 but not over
$188,450
$
× 28% (.28)
$
$ 10,596.00
$
Over $188,450 but not over
$336,550
$
× 33% (.33)
$
$ 20,018.50
$
Over $336,550
$
× 35% (.35)
$
$ 26,749.50
$
Section C —Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income.
If line 43 is —
(a)
Enter the amount from line
43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
At least $100,000 but not over
$168,275
$
× 33% (.33)
$
$ 10,009.25
$
Over $168,275
$
× 35% (.35)
$
$ 13,374.75
$
Section D —Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income.
If line 43 is —
(a)
Enter the amount from line
43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
At least $100,000 but not over
$106,000
$
× 25% (.25)
$
$ 4,642.50
$
Over $106,000 but not over
$171,650
$
× 28% (.28)
$
$ 7,822.50
$
Over $171,650 but not over
$336,550
$
× 33% (.33)
$
$ 16,405.00
$
Over $336,550
$
× 35% (.35)
$
$ 23,136.00
$
- 78 -
Page 79 of 86 of Instructions 1040
11:06 - 24-JUL-2006
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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 papers you file with
us, including this tax return. It also applies to
any questions we need to ask you so we can
complete, correct, or process your return; figure
your tax; and collect tax, interest, or penalties.
Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and
6012(a), and their regulations. They say that you
must file a return or statement with us for any tax
you are liable for. Your response is mandatory
under these sections. Code section 6109 requires
that you provide your social security number or
individual taxpayer identification number on
what you file. This is so we know who you are,
and can process your return and other papers.
You must fill in all parts of the tax form that
apply to you. But you do not have to check the
boxes for the Presidential Election Campaign
Fund or for the third-party designee. You also do
not have to provide your daytime phone number.
You are not required to provide the information requested on a form that is subject to the
Paperwork Reduction Act unless the form displays a valid OMB control number. Books or
records relating to a form or its instructions must
be retained as long as their contents may become
material in the administration of any Internal
Revenue law.
We ask for tax return information to carry
out the tax laws of the United States. We need it
to figure and collect the right amount of tax.
If you do not file a return, do not provide the
information we ask for, or provide fraudulent
information, you may be charged penalties and
be subject to criminal prosecution. We may also
have to disallow the exemptions, exclusions,
credits, deductions, or adjustments shown on the
tax return. This could make the tax higher or
delay any refund. Interest may also be charged.
Generally, tax returns and return information
are confidential, as stated in Code section 6103.
However, Code section 6103 allows or requires
the Internal Revenue Service to disclose or give
the information shown on your tax return to
others as described in the Code. For example, we
may disclose your tax information to the Department of Justice to enforce the tax laws, both civil
and criminal, and to cities, states, the District of
Columbia, U.S. commonwealths or possessions,
and certain foreign governments to carry out
their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to
other persons as necessary to obtain information
which we cannot get in any other way in order to
determine the amount of or to collect the tax you
owe. We may disclose your tax information to
the Comptroller General of the United States to
permit the Comptroller General to review the
Internal Revenue Service. We may disclose your
tax information to committees of Congress; federal, state, and local child support agencies; and
- 79 -
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 email us at *[email protected].
(The asterisk must be included in the address.)
Please put “Forms Comment” on the subject
line. Or you can write to Internal Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6406, Washington, DC 20224. Do
not send your return to this address. Instead, see
the back cover.
Page 80 of 86 of Instructions 1040
11:06 - 24-JUL-2006
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Estimates of Taxpayer Burden
The new estimates of taxpayer burden shown
below were developed by the IRS to better measure and understand the burden taxpayers experience when preparing their taxes. These
estimates of average preparation times and
out-of-pocket expenses are based on a new survey of taxpayers and a more accurate method of
estimating taxpayer burden. They focus on taxpayer characteristics and activities, rather than
forms, and replace the burden estimates shown
in prior year tax form instructions. The informa-
tion collected to figure the new estimates includes type of taxpayer, preparation method,
filing method, and taxpayer activities. The new
estimates shown below are grouped by principal
combinations of forms submitted and are not
available separately for each form.
These changes create a one-time shift in estimates of burden levels. Comparisons should not
be made between these and earlier published
estimates.
To determine the average burden of taxpayers like you, select the row in the table below
that applies to you. You are a “business” filer if
you file one or more of the following with your
Form 1040: Schedule C, C-EZ, E, or F or Form
2106 or 2106-EZ. You are a “nonbusiness” filer
if you did not file any of those schedules or
forms with your Form 1040.
If you have comments concerning the time
and expense estimates below, you can contact us
at either one of the addresses shown under We
Welcome Comments on Forms on page 79.
Estimated Average Preparation Times and Out-of-Pocket Expenses by Return Preparation Method
The average time and expenses required to complete and file Form 1040, its schedules, and accompanying forms will vary depending on
individual circumstances. The estimated averages are:
Self-Prepared Without Self-Prepared With Tax
Tax Software
Software
Taxpayer and Form Combinations for Form 1040 Filers
Prepared by Paid
Professional
Hours
Costs
Hours
Costs
Hours
16.1
$17
21.8
$42
10.9
$172
Form 1040 and other forms and schedules, but not Schedule
A or D
13.7
$13
15.9
$26
7.6
$121
Form 1040, Schedule A, and other forms and schedules, but
not Schedule D
16.7
$18
22.7
$51
12.1
$174
Form 1040, Schedule D, and other forms and schedules, but
not Schedule A
17.5
$30
18.3
$36
12.8
$215
Form 1040, Schedules A and D, and other forms and
schedules
27.5
$18
37.8
$63
18.0
$313
45.1
$43
67.1
$93
47.9
$542
Form 1040, Schedule C or C-EZ, and other forms and
schedules, but not Schedule E or F or Form 2106 or 2106-EZ
48.0
$19
80.2
$88
55.4
$329
Form 1040, Schedule E, and other forms and schedules, but
not Schedule C, C-EZ, or F or Form 2106 or 2106-EZ
34.1
$72
49.0
$65
36.6
$685
Form 1040 and Schedule F and other forms and schedules,
but not Schedule C, C-EZ, or E or Form 2106 or 2106-EZ
44.8
$15
62.8
$102
49.7
$296
Form 1040, Form 2106 or 2106-EZ, and other forms and
schedules, but not Schedule C, C-EZ, E, or F
35.9
$17
45.7
$67
27.7
$349
Form 1040 and forms and schedules including more than one
Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ
66.0
$128
80.5
$177
62.4
$866
Nonbusiness Filers *
Business Filers *
Costs
* You are a “business” filer if you file one or more of the following with your Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are a
“nonbusiness” filer if you did not file any of those schedules or forms with your Form 1040.
Estimated Average Preparation Time by Taxpayer Activities
The average time needed to complete and file Form 1040, its schedules, and accompanying forms by taxpayer activities is shown below.
Average Time (Hours)
Taxpayer and Form Combinations for Form 1040 Filers
Total
Recordkeeping
Nonbusiness Filers
12.9
5.7
2.5
2.9
1.9
Business Filers
51.4
36.5
5.1
4.4
5.5
- 80 -
Tax Planning
Form
Completion
All Other
Activities
Page 81 of 86 of Instructions 1040
11:06 - 24-JUL-2006
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The most frequently ordered forms and publications are listed on the order blank below. You
will receive two copies of each form and one copy of each publication you order. To help
reduce waste, please order only the items you need to prepare your return.
Order Blank for
Forms and
Publications
For faster ways of getting the items you need, such as by Internet, see
page 7.
TIP
Mail Your Order Blank To:
sure delivery of your order. Enclose the
order blank in an envelope and mail it to the
IRS address shown on this page. You
should receive your order within 10 days
after receipt of your request.
Do not send your tax return to the address listed below. Instead, see the back
cover.
How To Use the Order
Blank
Circle the items you need on the order
blank below. Use the blank spaces to order
items not listed. If you need more space,
attach a separate sheet of paper.
Print or type your name and address accurately in the space provided below to en-
䊱
Order Blank
Name
Fill in your name and
address.
Postal mailing address
Cut here
Internal Revenue Service
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
䊱
Apt./Suite/Room
City
State
ZIP code
Foreign country
International postal code
Daytime phone number
(
)
Instead of using this order blank, you can go to www.irs.gov to download or order these and other
products. You can get the items in bold at many IRS offices, post offices, and libraries.
Circle the forms and
publications you need. The
instructions for any form
you order will be included.
N
1040
Schedule F
(1040)
Schedule 3
(1040A)
4506
8822
Pub. 501
Pub. 535
Pub. 926
Schedules
A&B
(1040)
Schedule H
(1040)
1040EZ
4562
8829
Pub. 502
Pub. 547
Pub. 970
Schedule C
(1040)
Schedule J
(1040)
1040-ES
(2006)
4684
8863
Pub. 505
Pub. 550
Pub. 972
Schedule
C-EZ (1040)
Schedule R
(1040)
1040-V
4868
9465
Pub. 523
Pub. 554
Schedule D
(1040)
Schedule SE
(1040)
1040X
6251
Pub. 1
Pub. 525
Pub. 575
Schedule D-1
(1040)
1040A
2106
8283
Pub. 17
Pub. 526
Pub. 590
Schedule E
(1040)
Schedule 1
(1040A)
2106-EZ
8606
Pub. 334
Pub. 527
Pub. 596
Schedule
EIC (1040A
or 1040)
Schedule 2
(1040A)
2441
8812
Pub. 463
Pub. 529
Pub. 910
- 81 -
Page 82 of 86 of Instructions 1040
11:06 - 24-JUL-2006
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Major Categories of Federal Income and Outlays for Fiscal Year 2005
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2005.
Income
Outlays
Personal income
taxes
38%
Social security, Medicare,
and unemployment and other
retirement taxes
32%
Social security,
Medicare, and other
retirement 1
37%
Law enforcement and
general government
2%
Social
programs 4
20%
Borrowing to
cover deficit
13%
Corporate
income taxes
11%
On or before the first Monday in February
of each year, the President is required by
law to submit to the Congress a budget
proposal for the fiscal year that begins the
following October. The budget plan sets
forth the President’s proposed receipts,
spending, and the surplus or deficit for the
Federal Government. The plan includes
recommendations for new legislation as
well as recommendations to change, eliminate, and add programs. After receiving the
President’s proposal, the Congress reviews
it and makes changes. It first passes a
budget resolution setting its own targets for
receipts, outlays, and the surplus or deficit.
Next, individual spending and revenue bills
that are consistent with the goals of the
budget resolution are enacted.
In fiscal year 2005 (which began on October 1, 2004, and ended on September 30,
2005), federal income was $2.2 trillion and
Excise, customs, estate,
gift, and miscellaneous
taxes
6%
Physical, human,
and community
development 3
10%
outlays were $2.5 trillion, leaving a deficit
of $0.3 trillion.
Footnotes for Certain Federal
Outlays
1. Social security, Medicare, and
other retirement: These programs provide
income support for the retired and disabled
and medical care for the elderly.
2. National defense, veterans, and foreign affairs: About 20% of outlays were to
equip, modernize, and pay our armed
forces and to fund the Global War on Terrorism and other 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.
Net interest on
the debt
7%
National defense,
veterans, and foreign
affairs 2
24%
3. 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.
4. Social programs: About 14% of total
outlays were for Medicaid, food stamps,
temporary assistance for needy families,
supplemental security income, and related
programs; and the remaining outlays were
for health research and public health programs, unemployment compensation, assisted housing, and social services.
Note. The percentages on this page exclude undistributed offsetting receipts, which were $65 billion in fiscal year 2005. In the budget, these receipts are offset against
spending in figuring the outlay totals shown above. These receipts are for the U.S. Government’s share of its employee retirement programs, rents and royalties on the
Outer Continental Shelf, and proceeds from the sale of assets.
- 82 -
Page 83 of 86 of Instructions 1040
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2005
Tax Rate
Schedules
The Tax Rate Schedules are shown so you can see the tax rate that applies
to all levels of taxable income. Do not use them to figure your tax. Instead,
see the instructions for line 44 that begin on page 37.
CAUTION
Schedule X—If your filing status is Single
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$7,300
10%
$0
7,300
29,700
$730.00 + 15%
7,300
29,700
29,700
71,950
4,090.00 + 25%
71,950
150,150
14,652.50 + 28%
71,950
150,150
326,450
36,548.50 + 33%
150,150
94,727.50 + 35%
326,450
326,450
Schedule Y-1—If your filing status is Married filing jointly or Qualifying widow(er)
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$14,600
10%
$0
14,600
59,400
$1,460.00 + 15%
14,600
59,400
119,950
8,180.00 + 25%
59,400
119,950
182,800
23,317.50 + 28%
119,950
182,800
326,450
40,915.50 + 33%
182,800
88,320.00 + 35%
326,450
326,450
Schedule Y-2—If your filing status is Married filing separately
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$7,300
10%
$0
7,300
29,700
$730.00 + 15%
7,300
29,700
59,975
4,090.00 + 25%
29,700
59,975
91,400
11,658.75 + 28%
59,975
91,400
163,225
20,457.75 + 33%
91,400
44,160.00 + 35%
163,225
163,225
Schedule Z—If your filing status is Head of household
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$10,450
10%
$0
10,450
39,800
$1,045.00 + 15%
10,450
39,800
102,800
5,447.50 + 25%
39,800
102,800
166,450
21,197.50 + 28%
102,800
166,450
326,450
39,019.50 + 33%
166,450
91,819.50 + 35%
326,450
$0
326,450
- 83 -
Page 84 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Index to Instructions
A
Address change . . . . . . . . . . . .
Addresses of IRS centers . . . . . .
Adjusted gross income . . . . . . .
Adoption expenses:
Employer-provided benefits for
Aliens . . . . . . . . . . . . . . . . .
Alimony paid . . . . . . . . . . . . .
Alimony received . . . . . . . . . .
Alternative minimum tax . . . . . .
Amended return . . . . . . . . . . .
Amount you owe . . . . . . . . . .
Annuities . . . . . . . . . . . . . . .
Archer MSAs . . . . . . . . . . . . .
At-risk rules . . . . . . . . . . . . . .
Attachments to the return . . . . .
. . . . . . . . . 16
. . . Back Cover
. . . . . . . 29-34
. . . . . . . . . 22
. . . . . . . . . 12
. . . . . . . . . 30
. . . . . . . . . 24
. . . . . . . 39-40
. . . . . . . . . 64
. . . . . . . 61-62
. . . . . . . 25-27
. . . . . . . 29, 44
C-6*, E-1*, F-6*
. . . . . . . . . 63
B
Blindness, proof of . . . . . . . . . . . . . . . . . . 34
Business income and expenses
(Schedule C) . . . . . . . . . . . . . . . . . . . . C-1*
Business use of home . . . . . . . . A-8*, C-6*, F-5*
Capital gain distributions . . . . . . . . . . . 24, D-1*
Capital gains and losses (Schedule D) . . . . . . D-1*
Casualty and theft losses . . . . . . . . . . . . . . A-8*
Charity, gifts to . . . . . . . . . . . . . . . . . . . A-6*
Child and dependent care expenses, credit
for . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Child tax credits . . . . . . . . . . . . . 19, 42-43, 60
Commissioner’s message . . . . . . . . . . . . . . . . 2
Community property states . . . . . . . . . . . . . 22
Contributions to reduce debt held by the
public . . . . . . . . . . . . . . . . . . . . . . . . . 64
Corrective distributions . . . . . . . . . . . . . . . . 22
Credit for federal telephone excise tax paid . . . 60
Customer service standards . . . . . . . . . . . . . . 6
D
Daycare center expenses . . . . . . . . . . . . . . . 40
Death of a taxpayer . . . . . . . . . . . . . . . . . . 64
Dependent care benefits . . . . . . . . . . . . . . . 22
Dependents:
Exemptions for . . . . . . . . . . . . . . . . . . . 19
Standard deduction . . . . . . . . . . . . . . . . . 34
Direct deposit of refund . . . . . . . . . . . . . 60-61
Disclosure, Privacy Act, and Paperwork Reduction
Act notice . . . . . . . . . . . . . . . . . . . . . . 79
Dividends:
Nominees . . . . . . . . . . . . . . . . . . . . . . B-1*
Nondividend distributions . . . . . . . . . . . . . 23
Ordinary dividends . . . . . . . . . . . . . . . . . 23
Qualified dividends . . . . . . . . . 23, 36-37, D-2*
Domestic production activities deduction . . . . . 34
Donations . . . . . . . . . . . . . . . . . . . . . . . A-6*
Dual-status aliens . . . . . . . . . . . . . . . . . 12, 17
E
. . . 11, 46-59
. . . . . . . 48
.
.
.
.
. . 40, A-8*
33, 40, A-8*
. . . . . . 36
. . . . 29, 44
. . . . . . .
. . . . . . .
. . . . . . .
14, 16, 60,
Employee business expenses . . . . . .
Estates and trusts . . . . . . . . . . . . .
Estimated tax . . . . . . . . . . . . . . . .
Everyday tax solutions . . . . . . . . . .
Excess salary deferrals . . . . . . . . . .
Excess social security and tier 1 RRTA
withheld . . . . . . . . . . . . . . . . .
Exemptions . . . . . . . . . . . . . . . . .
Extension of time to file . . . . . . . . .
40
40
34
61,
63
. . . . . A-8*
. . . . . E-6*
. 45, 62, 64
. . . . . . 65
. . . . . . 22
tax
. . . . . . 60
. . . . 18, 37
. . . . 12, 60
F
Farm income and expenses (Schedule
Farm income averaging (Schedule J)
Filing requirements . . . . . . . . . . .
Filing status, which box to check . . .
Foreign accounts and trusts . . . . . .
Foreign tax credit . . . . . . . . . . . .
Foreign-source income . . . . . . . . .
Form W-2 . . . . . . . . . . . . . . . . .
Gambling . . . . . . . . . . . . . . . . . . . .
Gifts to charity . . . . . . . . . . . . . . . . .
Golden parachute payments . . . . . . . . .
Group-term life insurance, uncollected tax
on . . . . . . . . . . . . . . . . . . . . . . .
. . . . 45
R
Head of household . . . . . . . . . . . . . . . . . . . 17
Health insurance deduction, self-employed . . . . 29
Health savings accounts . . . . . . . . . . . . . 29, 44
Help with unresolved tax issues . . . . . . . . . . . 6
Home, sale of . . . . . . . . . . . . . . . . . . . . . D-2*
Household employment taxes . . . . . . . . . . . . 44
How to comment on forms . . . . . . . . . . . . . 79
Hurricane Katrina . . . . . 17, 18, 19, 25, 36, 44, 46
F)
. .
. .
. .
. .
. .
. .
. .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. F-1*
. J-1*
12-13
16-18
. B-2*
. . 40
. . 22
. . 22
Identity theft . . . . . . . . . . . . . . . . . . . . . . 64
Income . . . . . . . . . . . . . . . . . . . . . . . . 22-29
Income tax withholding (federal) . . . . . . . . 45, 64
Individual retirement arrangements (IRAs):
Contributions to (line 32) . . . . . . . . . 11, 31-33
Credit for contributions to . . . . . . . . . . . . 41
Distributions from (lines 15a and 15b) . . . . . 25
Nondeductible contributions to . . . . . 25, 31-33
Individual taxpayer identification numbers . . . . 16
Injured spouse . . . . . . . . . . . . . . . . . . . . . 60
Innocent spouse relief . . . . . . . . . . . . . . . . . 63
Installment payments . . . . . . . . . . . . . . . 10, 62
Interest:
Late payment of tax . . . . . . . . . . . . . . . . 65
Penalty on early withdrawal of savings . . . . 30
Interest income:
Exclusion of savings bond interest . . . . . . B-1*
Nominee . . . . . . . . . . . . . . . . . . . . . . B-1*
Tax-exempt . . . . . . . . . . . . . . . . . 23, B-1*
Taxable . . . . . . . . . . . . . . . . . . . . 22, B-1*
Interest you paid . . . . . . . . . . . . . . . . . . . A-5*
Itemized deductions or standard deduction . . . . 34
J
Jury duty pay . . . . . . . . . . . . . . . . . . . . 29, 34
L
Line instructions for Form 1040 . . . . . . . . 16-63
Long-term care insurance . . . . . . . . . . 29, A-1*
Lump-sum distributions . . . . . . . . . . . . . . . 27
M
Married persons:
Filing joint returns . . . . .
Filing separate returns . . .
Living apart . . . . . . . . .
Medical and dental expenses
Mileage rates, standard . . . .
. . . . . . . . . . . . 17
. . . . . . . . . . . . 17
. . . . . . . . . . . . 17
. . . . . . . . . . . A-1*
11, A-1*, A-2*, A-7*,
C-3*
Miscellaneous itemized deductions . . . . A-8*, A-9*
Mortgage interest credit . . . . . . . . . . . 44, A-6*
Moving expenses . . . . . . . . . . . . . . . . . 11, 29
N
Name change . . . . . . . . . . . . . . . . . . . . 16, 64
Nonresident aliens . . . . . . . . . . . . . . 12, 16, 17
O
.
.
.
.
.
.
.
.
.
.
Q
Qualified dividends . . . . . . . . . . 23, 36-37, D-2*
Qualified dividends and capital gain tax
worksheet . . . . . . . . . . . . . . . . . . . . . . . 37
Qualified retirement plans, deduction for . . . . . 29
Qualified tuition program earnings . . . . . . . 29, 44
H
Offsets . . . . . . . . . . . . . . . . . . . .
Order blank for forms and publications
Original issue discount (OID) . . . . . .
Other income . . . . . . . . . . . . . . . .
Other taxes . . . . . . . . . . . . . . . . .
Public debt, gift to reduce the . . . . . . . . . . . . 64
Publications, how to get . . . . . . . . . . . . . . . . 7
29, A-9*
. . . A-6*
. . . . 45
G
I
C
Earned income credit (EIC) . . . . . .
Combat pay, nontaxable . . . . . . .
Education:
Credits . . . . . . . . . . . . . . . . .
Expenses . . . . . . . . . . . . . . . .
Recapture of education credits . . .
Savings accounts . . . . . . . . . . .
Elderly Persons:
Credit for . . . . . . . . . . . . . . . .
Expenses for care of . . . . . . . . .
Standard deduction . . . . . . . . . .
Electronic filing (e-file) . . 4, 7, 12,
Forms W-2, 1098, and 1099 — where to report
certain items from . . . . . . . . . . . . . . . 14-15
Forms, how to get . . . . . . . . . . . . . . . . . . . . 7
Free tax help . . . . . . . . . . . . . . . . . . . . . 7, 65
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. 60
. 81
B-1*
. 29
. 44
P
Partnership expenses, unreimbursed . . . . . . . E-6*
Partnerships . . . . . . . . . . . . . . . . . . E-5*, E-6*
Passive activity:
Losses . . . . . . . . . . . . . . . . C-3*, E-1*, F-2*
Material participation . . . . . . . . . . C-2*, F-2*
Payments . . . . . . . . . . . . . . . . . . . . . . 45-60
Penalty . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Early withdrawal of savings . . . . . . . . . . . 30
Estimated tax . . . . . . . . . . . . . . . . . . . . 62
Others (including late filing and late
payment) . . . . . . . . . . . . . . . . . . . . . . 65
Pensions and annuities . . . . . . . . . . . . . . 25-27
Presidential election $3 check-off . . . . . . . . . 16
Private delivery services . . . . . . . . . . . . . . . 15
Railroad retirement benefits:
Treated as a pension . . . . . . . . . . . . . . . . 25
Treated as social security . . . . . . . . . . . . . 27
Records, how long to keep . . . . . . . . . . . . . . 64
Refund . . . . . . . . . . . . . . . . . . . . . . . . 60-61
Refund information . . . . . . . . . . . . . . . . . . . 8
Refund offset . . . . . . . . . . . . . . . . . . . . . . 60
Refunds, credits, or offsets of state and local income
taxes . . . . . . . . . . . . . . . . . . . . . . . . 23-24
Rental income and expenses (Schedule E) . . . E-2*
Reservists, expenses of . . . . . . . . . . . . . . . . 29
Resident aliens . . . . . . . . . . . . . . . . . . . . . 12
Residential energy credits . . . . . . . . . . . . . . 41
Retirement plan deduction, self-employed . . . . 29
Retirement savings contributions credit . . . . . . 41
Rights of taxpayers . . . . . . . . . . . . . . . . . . 63
Rollovers . . . . . . . . . . . . . . . . . . . . . . 25, 27
Roth IRAs . . . . . . . . . . . . . . . . . . . . . . 25, 31
Rounding off to whole dollars . . . . . . . . . . . 22
Royalties . . . . . . . . . . . . . . . . . . . . . . . . E-3*
S
S corporations . . . . . . . . . . . . . . . . E-5*, E-6*
Sale of home . . . . . . . . . . . . . . . . . . . . . D-2*
Scholarship and fellowship grants . . . . . . . . . 22
Self-employment tax:
Deduction for one-half of . . . . . . . . . . . . . 29
Income subject to . . . . . . . . . . . . . . . . SE-2*
Signing your return . . . . . . . . . . . . . . . . 62-63
Single person . . . . . . . . . . . . . . . . . . . . . . 16
Social security and equivalent railroad retirement
benefits . . . . . . . . . . . . . . . . . . . . . . 27-29
Social security number . . . . . . . . . . . . . . 16, 64
Standard deduction or itemized deduction . . . . 34
State and local income taxes, taxable refunds,
credits, or offsets of . . . . . . . . . . . . . . 23-24
Statutory employees . . . . . . . . . . 22, C-3*, C-6*
Student loan interest deduction . . . . . . . . . . . 33
T
Tax and credits . . . . . . . . . . . . . . . . . . . 34-44
Figured by the IRS . . . . . . . . . . . . 36, 40, 48
Other taxes:
Alternative minimum tax . . . . . . . . . . 39-40
IRAs and other tax-favored accounts . . . . 44
Lump-sum distributions . . . . . . . . . . . . 27
Recapture . . . . . . . . . . . . . . . . . . . . . 44
Tax computation worksheet . . . . . . . . . . . . . 78
Tax rate schedules . . . . . . . . . . . . . . . . . . . 83
Tax table . . . . . . . . . . . . . . . . . . . . . . . 66-77
Taxes you paid . . . . . . . . . . . . . . . . . . . . A-2*
Taxpayer Advocate, office of . . . . . . . . . . . . . 6
Telephone assistance:
Federal tax information . . . . . . . . . . . . . 8-10
TeleTax . . . . . . . . . . . . . . . . . . . . . . . . 8-9
Third party designee . . . . . . . . . . . . . . . . . 62
Tip income . . . . . . . . . . . . . . . . . . . . . 22, 44
Tips reported to employer, uncollected tax
on . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Trusts, foreign . . . . . . . . . . . . . . . . . . . . B-2*
Tuition program earnings . . . . . . . . . . . . 29, 44
U
U.S. citizens and resident aliens living
abroad . . . . . . . . . . . . . . . . . . . . . . . 12, 22
Unemployment compensation . . . . . . . . . . . . 27
W
What if you cannot pay? . . . . . . . . . . . . . 10, 62
What’s new for 2006 . . . . . . . . . . . . . . . . . 11
What’s new for 2007 . . . . . . . . . . . . . . . . . 11
When and where should you file? . . . . . . . . . 12
Where do you file? . . . . . . . . . . . . Back Cover
Who must file . . . . . . . . . . . . . . . . . . . 12, 13
Who should file . . . . . . . . . . . . . . . . . . . . 12
Widows and widowers, qualifying . . . . . . . . . 17
Winnings, prizes, gambling, and lotteries (other
income) . . . . . . . . . . . . . . . . . . . . . . . . 29
Withholding, federal income tax . . . . . . . . 45, 64
* These items may not be included in this package. To reduce printing costs, we have sent you only the forms you may need based on what you filed last year.
Page 85 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Page 86 of 86 of Instructions 1040
11:06 - 24-JUL-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Where Do
You File?
IF you live in...
Alabama, Delaware, Florida, Georgia, North Carolina,
Rhode Island, South Carolina, Virginia
District of Columbia, Maine, Maryland, Massachusetts,
New Hampshire, New York, Vermont
Arkansas, Connecticut, Illinois, Indiana, Iowa, Michigan,
Missouri, New Jersey, Ohio, Wisconsin
Kentucky, Pennsylvania
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:
Are not enclosing a check or
Are enclosing a check or
money order...
money order...
Internal Revenue Service Center
Internal Revenue Service Center
Atlanta, GA 39901-0002
Atlanta, GA 39901-0102
Internal Revenue Service Center
Internal Revenue Service Center
Andover, MA 05501-0002
Andover, MA 05501-0102
Internal Revenue Service Center
Internal Revenue Service Center
Kansas City, MO 64999-0002
Kansas City, MO 64999-0102
Internal Revenue Service Center
Internal Revenue Service Center
Philadelphia, PA 19255-0002
Philadelphia, PA 19255-0102
Internal Revenue Service Center
Internal Revenue Service Center
Austin, TX 73301-0002
Austin, TX 73301-0102
If an envelope addressed to “Internal Revenue
Service Center” came with this booklet, please
use it. If you do not have one or if you moved
during the year, mail your return to the
Internal Revenue Service Center shown below
that applies to you.
TIP
Kansas, Louisiana, Mississippi, Oklahoma, Tennessee,
Texas, West Virginia, APO, FPO
Alaska, Arizona, California, Colorado, Hawaii, Idaho,
Minnesota, Montana, Nebraska, Nevada, New Mexico,
Internal Revenue Service Center
Internal Revenue Service Center
North Dakota, Oregon, South Dakota, Utah, Washington, Fresno, CA 93888-0002
Fresno, CA 93888-0102
Wyoming
American Samoa, nonpermanent residents of Guam or
the Virgin Islands*, Puerto Rico (or if excluding income Internal Revenue Service Center
Internal Revenue Service Center
under Internal Revenue Code section 933), dual-status
Austin TX 73301-0215 USA
Austin, TX 73301-0215 USA
aliens, a foreign country: U.S. citizens and those filing
Form 2555, 2555-EZ, or Form 4563
* Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607,
GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas,
Charlotte Amalie, St. Thomas, VI 00802.
What’s Inside?
Instructions for Form 1040
IRS e-file and free file options
Commissioner’s message
Index (inside back cover)
When to file
What’s new for 2006
How to comment on forms
How to avoid common mistakes
Help with unresolved tax issues
Free tax help
How to get forms and publications
Tax table
How to make a gift to reduce
debt held by the public
Caution: DRAFT FORM
This is an advance proof copy of an IRS tax form.
It is subject to change and OMB approval before it
is officially released. You can check the scheduled
release date on our web site (www.irs.gov).
If you have any comments on this draft form, you can
submit them to us on our web site. Include the word
DRAFT in your response. You may make comments
anonymously, or you may include your name and
e-mail address or phone number. We will be unable
to respond to all comments due to the high volume
we receive. However, we will carefully consider
each suggestion. So that we can properly consider
your comments, please send them to us within 30
days from the date the draft was posted.
Caution: DRAFT FORM
This is an advance proof copy of an IRS tax form.
It is subject to change and OMB approval before it
is officially released. You can check the scheduled
release date on our web site (www.irs.gov).
If you have any comments on this draft form, you can
submit them to us on our web site. Include the word
DRAFT in your response. You may make comments
anonymously, or you may include your name and
e-mail address or phone number. We will be unable
to respond to all comments due to the high volume
we receive. However, we will carefully consider
each suggestion. So that we can properly consider
your comments, please send them to us within 30
days from the date the draft was posted.
3
TLS, have you
transmitted all R
text files for this
cycle update?
Date
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
Action
INSTRUCTIONS TO PRINTERS
FORM 1040, PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄ 2”), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203 mm (8”) 3 279 mm (11”)
PERFORATE: (NONE)
Form
1040
Revised proofs
requested
Separation 2 of 2: Pantone 3005 Blue.
f
o
s
a
6
t
0
f
0
a
2
r
/
D /21
6
0
Department of the Treasury—Internal Revenue Service
U.S. Individual Income Tax Return
2006
For the year Jan. 1–Dec. 31, 2006, or other tax year beginning
Label
(See
instructions
on page 16.)
Use the IRS
label.
Otherwise,
please print
or type.
L
A
B
E
L
H
E
R
E
Signature
O.K. to print
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Separation 1 of 2: Black
Date
(99)
IRS Use Only—Do not write or staple in this space.
, 2006, ending
, 20
Your first name and initial
Last name
OMB No. 1545-0074
Your social security number
If a joint return, spouse’s first name and initial
Last name
Spouse’s social security number
Home address (number and street). If you have a P.O. box, see page 16.
Apt. no.
City, town or post office, state, and ZIP code. If you have a foreign address, see page 16.
¶
You must enter
your SSN(s) above.
¶
Checking a box below will not
change your tax or refund.
Presidential
Election Campaign © Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16) ©
Spouse
You
Filing Status
Check only
one box.
Exemptions
1
Single
2
Married filing jointly (even if only one had income)
4
3
Married filing separately. Enter spouse’s SSN above
and full name here. ©
Head of household (with qualifying person). (See page 17.) If
the qualifying person is a child but not your dependent, enter
this child’s name here. ©
Qualifying widow(er) with dependent child (see page 17)
5
6a
Yourself. If someone can claim you as a dependent, do not check box 6a
b
Spouse
(4) if qualifying
(3) Dependent’s
c Dependents:
(2) Dependent’s
(1) First name
relationship to
you
social security number
Last name
%
child for child tax
credit (see page 19)
If more than four
dependents, see
page 19.
Add numbers on
lines above ©
d Total number of exemptions claimed
Income
Attach Form(s)
W-2 here. Also
attach Forms
W-2G and
1099-R if tax
was withheld.
7
7
Wages, salaries, tips, etc. Attach Form(s) W-2
8a Taxable interest. Attach Schedule B if required
8a
8b
b Tax-exempt interest. Do not include on line 8a
9a Ordinary dividends. Attach Schedule B if required
9a
9b
b Qualified dividends (see page 23)
10
Taxable refunds, credits, or offsets of state and local income taxes (see page 23)
10
11
Alimony received
11
12
Business income or (loss). Attach Schedule C or C-EZ
12
13
Capital gain or (loss). Attach Schedule D if required. If not required, check here ©
13
If you did not
get a W-2,
see page 22.
14
15a
Other gains or (losses). Attach Form 4797
15a
IRA distributions
16a
Pensions and annuities
Enclose, but do
not attach, any
payment. Also,
please use
Form 1040-V.
17
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E
17
18
Farm income or (loss). Attach Schedule F
18
19
Unemployment compensation
20a
Social security benefits
Adjusted
Gross
Income
20a
21
22
16a
14
b Taxable amount (see page 25)
15b
b Taxable amount (see page 25)
16b
19
b Taxable amount (see page 27)
Other income. List type and amount (see page 29)
Add the amounts in the far right column for lines 7 through 21. This is your total income
23
Archer MSA deduction. Attach Form 8853
23
24
Certain business expenses of reservists, performing artists, and
fee-basis government officials. Attach Form 2106 or 2106-EZ
24
25
26
Health savings account deduction. Attach Form 8889
25
Moving expenses. Attach Form 3903
26
27
One-half of self-employment tax. Attach Schedule SE
27
28
Self-employed SEP, SIMPLE, and qualified plans
28
29
Self-employed health insurance deduction (see page 30)
29
30
Penalty on early withdrawal of savings
31a
Alimony paid
32
IRA deduction (see page 31)
32
33
Student loan interest deduction (see page 33)
33
34
Jury duty pay you gave to your employer
34
35
36
37
Domestic production activities deduction. Attach Form 8903
35
b Recipient’s SSN
Boxes checked
on 6a and 6b
No. of children
on 6c who:
● lived with you
● did not live with
you due to divorce
or separation
(see page 20)
Dependents on 6c
not entered above
©
21
©
22
30
31a
Add lines 23 through 31a and 32 through 35
Subtract line 36 from line 22. This is your adjusted gross income
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 78.
20b
36
©
Cat. No. 11320B
37
Form
1040
(2006)
3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040, PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄ 2”), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 203 mm (8”) 3 279 mm (11”)
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Separation 1 of 2: Black
Separation 2 of 2: Pantone 3005 Blue.
Form 1040 (2006)
Tax
and
Credits
Page
38
Amount from line 37 (adjusted gross income)
39a
Check
if:
40
Itemized deductions (from Schedule A) or your standard deduction (see left margin)
40
41
Subtract line 40 from line 38
41
42
If line 38 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina,
see page 37. Otherwise, multiply $3,300 by the total number of exemptions claimed on line 6d
42
43
Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0-
43
44
Tax (see page 37). Check if any tax is from: a
44
45
Alternative minimum tax (see page 39). Attach Form 6251
46
Add lines 44 and 45
$
%
You were born before January 2, 1942,
Blind. Total boxes
Blind. checked © 39a
Spouse was born before January 2, 1942,
b If your spouse itemizes on a separate return or you were a dual-status alien, see page 35 and check here ©39b
Standard
Deduction
for—
● People who
checked any
box on line
39a or 39b or
who can be
claimed as a
dependent,
see page 36.
● All others:
f
o
s
a
6
t
0
f
0
a
2
r
/
D /21
6
0
Form(s) 8814
b
Form 4972
45
©
46
Single or
Married filing
separately,
$5,150
47
Foreign tax credit. Attach Form 1116 if required
47
48
Credit for child and dependent care expenses. Attach Form 2441
48
49
Credit for the elderly or the disabled. Attach Schedule R
49
Married filing
jointly or
Qualifying
widow(er),
$10,300
50
Education credits. Attach Form 8863
50
51
Retirement savings contributions credit. Attach Form 8880
51
52
53
Residential energy credits. Attach Form 5695
Head of
household,
$7,550
54
Child tax credit (see page XX). Attach Form 8901 if required
Credits from: a
Form 8839 c
Form 8859
Form 8396 b
52
53
55
56
57
55
Other credits: a
Form 3800 b
Form 8801 c
Form
Add lines 47 through 55. These are your total credits
Subtract line 56 from line 46. If line 56 is more than line 46, enter -0-
58
Self-employment tax. Attach Schedule SE
58
59
Social security and Medicare tax on tip income not reported to employer. Attach Form 4137
59
60
Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
60
61
62
63
Advance earned income credit payments from Form(s) W-2, box 9
Household employment taxes. Attach Schedule H
Add lines 57 through 62. This is your total tax
61
64
Federal income tax withheld from Forms W-2 and 1099
65
2006 estimated tax payments and amount applied from 2005 return
65
Earned income credit (EIC)
Nontaxable combat pay election © 66b
Excess social security and tier 1 RRTA tax withheld (see page 59)
66a
68
Additional child tax credit. Attach Form 8812
68
69
Amount paid with request for extension to file (see page 59)
69
70
71
72
70
Payments from: a
Form 2439 b
Form 4136 c
Form 8885
71
Credit for federal telephone excise tax paid. Attach Form 8913 if required
Add lines 64, 65, 66a, and 67 through 71. These are your total payments
73
74a
If line 72 is more than line 63, subtract line 63 from line 72. This is the amount you overpaid
Amount of line 73 you want refunded to you. If Form 8888 is attached, check here ©
Other
Taxes
Payments
If you have a 66a
qualifying
b
child, attach
Schedule EIC. 67
Refund
Direct deposit?
See page 59
and fill in 74b,
74c, and 74d,
or Form 8888.
©
b
d
©
75
76
77
Amount
You Owe
56
©
57
62
©
63
©
72
64
©
Routing number
54
c Type:
67
Checking
73
74a
Savings
Account number
Amount of line 73 you want applied to your 2007 estimated tax ©
75
Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 60
Estimated tax penalty (see page 60)
77
©
76
Third Party
Designee
Do you want to allow another person to discuss this return with the IRS (see page 61)?
Sign
Here
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Joint return?
See page 17.
Keep a copy
for your
records.
Paid
Preparer’s
Use Only
2
38
©
Designee’s
©
name
Phone
©
no.
(
Yes. Complete the following.
Personal identification
©
number (PIN)
)
Your signature
Date
Your occupation
Spouse’s signature. If a joint return, both must sign.
Date
Spouse’s occupation
Daytime phone number
(
Preparer’s
signature
©
Firm’s name (or
yours if self-employed),
address, and ZIP code
Date
©
No
Check if
self-employed
)
Preparer’s SSN or PTIN
EIN
Phone no.
(
)
Form
1040
(2006)
| File Type | application/pdf |
| File Title | 2005 Form 1040 |
| Subject | U.S. Individual Income Tax Return |
| Author | SE:W:CAR:MP |
| File Modified | 2006-12-28 |
| File Created | 2006-12-28 |