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NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS
INSTRUCTIONS
2012
makes doing your taxes
faster and easier.
is the fast, safe, and free
way to prepare and e-file
your taxes. See
www.irs.gov/freefile.
Get a faster refund, reduce errors, and save paper.
For more information on IRS e-file and Free File,
see Options for e-filing your returns in these
instructions or click on IRS e-file at IRS.gov.
MAILING YOUR RETURN
If you file a paper return, you may be mailing it to a
different address this year.
FUTURE DEVELOPMENTS
For the latest information about developments
related to Form 1040 and its instructions, such
as legislation enacted after they were published, go
to www.irs.gov/form1040.
For details on these and other changes, see
What’s New in these instructions.
IRS
Jan 18, 2013
Department of the Treasury Internal Revenue Service IRS.gov
Cat. No. 24811V
Table of Contents
Contents
Department
of the
Treasury
Internal
Revenue
Service
Page
What's New . . . . . . . . . . . . . . . . . . . . . . . . 5
Filing Requirements . . . . . . . . . . . . .
Do You Have To File? . . . . . . . . .
When and Where Should You File?
Where To Report Certain Items
From 2012 Forms W-2, 1097,
1098, and 1099 . . . . . . . . . . . .
. . . . . 6
. . . . . 6
. . . . . 6
. . . . 10
Line Instructions for Form 1040 . . . . . . . . . 12
Name and Address . . . . . . . . . . . . . . . 12
Social Security Number (SSN) . . . . . . . 12
Presidential Election Campaign Fund
. . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Filing Status . . . . . . . . . . . . . . . . . . . 12
Exemptions . . . . . . . . . . . . . . . . . . . . 14
Income . . . . . . . . . . . . . . . . . . . . . . . 20
Adjusted Gross Income . . . . . . . . . . . . 30
Tax and Credits . . . . . . . . . . . . . . . . . 37
Other Taxes . . . . . . . . . . . . . . . . . . . . 45
Payments . . . . . . . . . . . . . . . . . . . . . 47
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Contents
Refund . . . . . . . . . .
Amount You Owe . . .
Third Party Designee .
Sign Your Return . . .
Assemble Your Return
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73
75
77
77
78
General Information . . . . . . . . . . . . . . . . . 92
Refund Information . . . . . . . . . . . . . . . . . . 96
What Is TeleTax? . . . . . . . . . . . . . . . . . . . 97
Calling the IRS . . . . . . . . . . . . . . . . . . . . 99
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . 101
Order Form for Forms and Publications
. . . 103
Major Categories of Federal Income and
Outlays for Fiscal Year 2011
. . . . . . . 104
Index
. . . . . . . . . . . . . . . . . . . . . . . . . . 106
Options for e-filing your returns—safely, quickly, and easily.
Why do 80% of Americans file their taxes electronically?
• Security—The IRS uses the latest encryption technology to safeguard your information.
• Flexible Payments—File early; pay by April 15.
• Greater Accuracy—Fewer errors mean faster processing.
• Quick Receipt—Get an acknowledgment that your return was
received and accepted.
Go Green—Reduce the amount of paper used.
•
• It’s Free—through Free File.
• Faster Refunds—Get your refund faster by e-filing
using direct deposit.
IRS e-file: It’s Safe. It’s Easy. It’s
Time.
Joining the 110 million Americans who already are
using e-file is easy. Just ask your paid or volunteer tax
preparer, use commercial software, or use Free File.
IRS e-file is the safest, most secure way to transmit
your tax return to the IRS. Since 1990, the IRS has
processed more than 1 billion e-filed tax returns safely
and securely. There’s no paper return to be lost or
stolen.
Most tax return preparers are now required to use IRS e-file.
If you are asked if you want to e-file, just give it a try. IRS
e-file is now the norm, not the exception. Most states also
use electronic filing.
Free e-file Help Available Nationwide
Volunteers are available in communities nationwide
providing free tax assistance to low to moderate income
(generally under $50,000 in adjusted gross income) and
elderly taxpayers (age 60 and older). At selected sites,
taxpayers can input and electronically file their own tax
return with the assistance of an IRS-certified volunteer.
See Free Tax Return Assistance near the end of these
instructions for additional information or visit IRS.gov
(Keyword: VITA) for a VITA/TCE site near you!
Everyone Can Free File
If your adjusted gross income was $57,000 or less in
2012, you can use free tax software to prepare and e-file
your tax return. Earned more? Use Free File Fillable
Forms.
Free File. This public-private partnership, between the
IRS and tax software providers, makes approximately 20
popular commercial software products and e-file available
for free. Seventy percent of the nation’s taxpayers are
eligible.
Just visit www.irs.gov/freefile for details. Free File
combines all the benefits of e-file and easy-to-use
software at no cost. Guided questions will help ensure
you get all the tax credits and deductions you are due.
It’s fast, safe, and free.
You can review each provider’s eligibility rules or use an
online tool to find those software products that match
your situation. Some providers offer state tax return
preparation either for a fee or for free. Free File also is
available in English and Spanish.
Free File Fillable Forms. The IRS offers electronic
versions of IRS paper forms that also can be e-filed for
free. Free File Fillable Forms is best for people
experienced in preparing their own tax returns. There are
no income limitations. Free File Fillable Forms does
basic math calculations. It supports only federal tax
forms.
IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms if you should
choose to file a paper return.
Make your tax payments electronically—it’s easy.
Do you have a balance due or owe estimated taxes? You can pay electronically either online or by phone, using your bank account
or a credit or debit card. If you e-file your return, you can also schedule your payment by Electronic Funds Withdrawal or by
credit or debit card.
It’s convenient! You control when your payment is submitted and processed, and receive confirmation of your payment.
It’s secure! The IRS uses the latest encryption technology to transmit your payment, and does not store your bank information.
It’s green! Electronic payments are paperless, so no check to write and no voucher to mail.
Visit www.irs.gov/e-pay for more information or to make a payment.
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The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly and that
you know and understand your rights.
What can TAS do for you?
We can offer you free help with IRS problems that you can’t resolve on your own. We know the tax process can be confusing,
but the worst thing you can do is nothing at all! TAS can help if you can’t resolve your tax problem and:
Your problem is causing financial difficulties for you, your family, or your business.
You face (or your business is facing) an immediate threat of adverse action.
You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
If you qualify for our help, you'll be assigned to one advocate who’ll be with you at every turn and will do everything possible to
resolve your problem.
TAS is an independent organization within the IRS. Our advocates know how to work with the IRS to get your problems
resolved.
Our services are free and tailored to meet your needs.
We have offices in every state, the District of Columbia, and Puerto Rico.
Our online tax toolkit can help you understand your rights and options in dealing with the IRS. Go to
www.taxpayeradvocate.irs.gov/Individuals/Get-Tax-Help.
How can you reach us?
If you think TAS can help you, call your local advocate, whose number is in your phone book and on our website at www.irs.gov/
advocate. You can also call us toll-free at 1-877-777-4778.
How else does TAS help taxpayers?
TAS also works to resolve large-scale, systemic problems that affect many taxpayers. If you know of one of these broad issues,
please report it to us through our Systemic Advocacy Management System at www.irs.gov/advocate.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain
level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on
audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about
taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For
more information, and to find a clinic near you, read the LITC page on www.irs.gov/advocate or IRS Publication 4134, Low
Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676.
Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse
group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service
and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state,
the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).
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.
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What's New
Tax benefits extended. Several temporary tax benefits have been extended
through 2013, including the following.
Deduction for educator expenses in
figuring adjusted gross income (line 23).
Tuition and fees deduction
(line 34).
Credit for nonbusiness energy
property (line 52).
Election to deduct state and local
sales taxes instead of state and local income taxes (Schedule A).
Deduction for mortgage insurance
premiums (Schedule A).
Exclusion from income of qualified
charitable distributions (see the instructions for lines 15a and 15b).
Standard mileage rates. The 2012 rate
for business use of your vehicle remains
551 2 cents a mile. The 2012 rate for use
of your vehicle to get medical care or to
move is decreased to 23 cents a mile.
Roth IRAs. If you converted or rolled
over an amount to a Roth IRA in 2010
For information about any additional changes to the 2012 tax law or any other developments affecting Form 1040 or its instructions, go to www.irs.gov/form1040.
and did not elect to report the taxable
amount on your 2010 return, you generally should have reported half of it on
your 2011 return. Report the rest on
your 2012 return. Report the amount
that is taxable on your 2012 return on
line 15b (for conversions from IRAs) or
16b (for rollovers from qualified retirement plans). See the instructions for
lines 15a and 15b and lines 16a and 16b.
Designated Roth accounts. If you
rolled over an amount from a 401(k) or
403(b) plan to a designated Roth account in 2010 and did not elect to report
the taxable amount on your 2010 return,
you generally should have reported half
of it on your 2011 return. Report the rest
on your 2012 return. See the instructions
for lines 16a and 16b.
Schedule 8812. Use Schedule 8812
(Form 1040A or 1040) to figure your
additional child tax credit for 2012.
Schedule 8812 is new for 2012. Form
8812 is no longer in use. See the instructions for line 65.
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Identity Protection Personal Identifi
cation Number (IP PIN). If we sent
you an IP PIN, see Identity Protection
PIN after the instructions for line 77 to
find out how to use it.
Expired tax benefits. The first-time
homebuyer credit has expired. You cannot claim it on your 2012 return. That is
why line 67 is shown as “Reserved.”
The District of Columbia first-time
homebuyer credit cannot be claimed for
homes bought after 2011.
The adoption credit stopped being refundable at the end of 2011. That is why
line 71, box b, is shown as “Reserved.”
You can claim the adoption credit on
line 53. See the instructions for line 53.
Mailing your return. If you are filing a
paper return, you may be mailing it to a
different address this year because the
IRS has changed the filing location for
several areas. See Where Do You File?
at the end of these instructions.
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 to see if
they must file.
Even if you do not otherwise
have to file a return, you
should file one to get a refund
of any federal income tax withheld. You
should also file if you are eligible for
any of the following credits.
Earned income credit.
Additional child tax credit.
American opportunity credit.
Credit for federal tax on fuels.
Refundable credit for prior year
minimum tax.
Health coverage tax credit.
TIP
See Pub. 501 for details. Also see
Pub. 501 if you do not have to file but
received a Form 1099-B (or substitute
statement).
Exception for certain children under
age 19 or fulltime students. If certain
conditions apply, you can elect to include on your return the income of a
child who was under age 19 at the end
of 2012 or was a full-time student under
age 24 at the end of 2012. To do so, use
Form 8814. If you make this election,
your child does not have to file a return.
For details, use TeleTax topic 553 or see
Form 8814.
A child born on January 1, 1989, is
considered to be age 24 at the end of
2012. 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 IRS.gov for details.
Nonresident aliens and dualstatus ali
ens. These rules also apply if you were
a nonresident alien or a dual-status alien
and both of the following apply.
You were married to a U.S. citizen
or resident alien at the end of 2012.
You elected to be taxed as a resident alien.
See Pub. 519 for details.
Specific rules apply to determine if you are a resident aliCAUTION
en, nonresident alien, or dual-status alien. Most nonresident aliens
and dual-status aliens have different filing requirements and may have to file
Form 1040NR or Form 1040NR-EZ.
Pub. 519 discusses these requirements
and other information to help aliens
comply with U.S. tax law, including tax
treaty benefits and special rules for students and scholars.
!
When and Where
Should You File?
File Form 1040 by April 15, 2013. If
you file after this date, you may have to
pay interest and penalties. See Interest
and Penalties, later.
If you were serving in, or in support
of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See
Pub. 3 for details.
Filing instructions and addresses are
at the end of these instructions.
What if You Cannot File on
Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.
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An automatic 6-month extension to file does not extend the
CAUTION
time to pay your tax. If you do
not pay your tax by the original due date
of your return, you will owe interest on
the unpaid tax and may owe penalties.
See Form 4868.
!
If you are a U.S. citizen or resident
alien, you may qualify for an automatic
extension of time to file without filing
Form 4868. You qualify if, on the due
date of your return, you meet one of the
following conditions.
You live outside the United States
and Puerto Rico and your main place of
business or post of duty is outside the
United States and Puerto Rico.
You are in military or naval service
on duty outside the United States and
Puerto Rico.
This extension gives you an extra 2
months to file and pay the tax, but interest will be charged from the original due
date of the return on any unpaid tax.
You must include a statement showing
that you meet the requirements. If you
are still unable to file your return by the
end of the 2-month period, you can get
an additional 4 months if, no later than
June 17, 2013, you file Form 4868. This
4-month extension of time to file does
not extend the time to pay your tax. See
Form 4868.
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.
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.
For the IRS mailing address to use if
you are using a private delivery service,
go to IRS.gov and enter “private delivery service” in the search box.
The private delivery service can tell
you how to get written proof of the mailing date.
Chart A—For Most People
IF your filing status is . . .
AND at the end of 2012
you were* . . .
THEN file a return if your gross
income** was at least . . .
Single
(see the instructions for line 1)
under 65
65 or older
Married filing jointly***
(see the instructions for line 2)
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
Married filing separately (see the
instructions for line 3)
any age
Head of household (see the instructions
for line 4)
under 65
65 or older
$12,500
13,950
Qualifying widow(er) with dependent
child (see the instructions for line 5)
under 65
65 or older
$15,700
16,850
$9,750
11,200
$19,500
20,650
21,800
$3,800
*If you were born on January 1, 1948, you are considered to be age 65 at the end of 2012.
**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 or from the sale of your main home (even if you
can exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate
return and you lived with your spouse at any time in 2012 or (b) one-half of your social security benefits plus your other
gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see
the instructions for lines 20a and 20b to figure the taxable part of social security benefits you must include in gross
income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a
business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, do
not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you did not live with your spouse at the end of 2012 (or on the date your spouse died) and your gross income was at
least $3,800, 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 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. It also includes
unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a
trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross
income is the total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
Your unearned income was over $950.
Your earned income was over $5,950.
Your gross income was more than the larger of—
$950, or
Your earned income (up to $5,650) plus $300.
Yes. You must file a return if any of the following apply.
Your unearned income was over $2,400 ($3,850 if 65 or older and blind).
Your earned income was over $7,400 ($8,850 if 65 or older and blind).
Your gross income was more than the larger of—
$2,400 ($3,850 if 65 or older and blind), or
Your earned income (up to $5,650) plus $1,750 ($3,200 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 $950.
Your earned income was over $5,950.
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—
$950, or
Your earned income (up to $5,650) plus $300.
Yes. You must file a return if any of the following apply.
Your unearned income was over $2,100 ($3,250 if 65 or older and blind).
Your earned income was over $7,100 ($8,250 if 65 or older and blind).
Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
Your gross income was more than the larger of—
$2,100 ($3,250 if 65 or older and blind), or
Your earned income (up to $5,650) plus $1,450 ($2,600 if 65 or older and blind).
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Chart C—Other Situations When You Must File
You must file a return if any of the four conditions below apply for 2012.
1.
You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by
itself.
d. Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer
who did not withhold these taxes.
e. Recapture of first-time homebuyer credit. See the instructions for line 59b.
f. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or
on group-term life insurance and additional taxes on health savings accounts. See the instructions for line 60.
g. Recapture taxes. See the instructions for line 44 and line 60.
2.
You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions.
3.
You had net earnings from self-employment of at least $400.
4.
You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from
employer social security and Medicare taxes.
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Where To Report Certain Items From 2012 Forms W-2, 1097, 1098, and 1099
IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal
income tax return. Visit www.irs.gov/efile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 62. If any state or local
income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5, include the tax
withheld in your deduction on that line.
Form
Item and Box in Which It Should Appear
Where To Report
W-2
Wages, tips, other compensation (box 1)
Form 1040, line 7
Allocated tips (box 8)
See Wages, Salaries, Tips, etc.
Dependent care benefits (box 10)
Form 2441, Part III
Adoption benefits (box 12, code T)
Form 8839, line 16
Employer contributions to an
Archer MSA (box 12, code R)
Form 8853, line 1
Employer contributions to a health savings account
(box 12, code W)
Form 8889, line 9
Uncollected social security and Medicare or RRTA
tax (box 12, code A, B, M, or N)
See the instructions for Form 1040, line 60
W-2G
Gambling winnings (box 1)
Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
1097-BTC
Bond tax credit
See Form 8912 and its instructions
1098
Mortgage interest (box 1)
Points (box 2)
Schedule A, line 10, but first see the instructions on Form 1098*
Refund of overpaid interest (box 3)
Form 1040, line 21, but first see the instructions on Form 1098*
Mortgage insurance premiums
See the instructions for Schedule A, line 13*
1098-C
Contributions of motor vehicles, boats, and airplanes
Schedule A, line 17
1098-E
Student loan interest (box 1)
See the instructions for Form 1040, line 33*
1098-MA
Homeowner mortgage payments (box 3)
Schedule A, but first see the instructions on Form 1098-MA
1098-T
Qualified tuition and related expenses
(box 1)
See the instructions for Form 1040, line 34, or Form 1040, line 49; but first see the
instructions on Form 1098-T*
1099-A
Acquisition or abandonment of secured property
See Pub. 4681
1099-B
Sales price of stocks, bonds, etc. (box 2a), cost or
other basis (box 3), and wash sale loss disallowed
(box 5)
Form 8949, but first see the Instructions for Form 8949
Bartering (box 7)
See Pub. 525
Aggregate profit or (loss) on contracts (box 12)
Form 6781, line 1
1099-C
Canceled debt (box 2)
See Pub. 4681
1099-DIV
Total ordinary dividends (box 1a)
Form 1040, line 9a
Qualified dividends (box 1b)
See the instructions for Form 1040, line 9b
Total capital gain distributions (box 2a)
Form 1040, line 13, or, if required, Schedule D, line 13
Unrecaptured section 1250 gain (box 2b)
See the instructions for Schedule D, line 19
Section 1202 gain (box 2c)
See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions
for Schedule D
Collectibles (28%) gain (box 2d)
See the instructions for Schedule D, line 18
Nondividend distributions (box 3)
See the instructions for Form 1040, line 9a
Investment expenses (box 5)
Schedule A, line 23
Foreign tax paid (box 6)
Form 1040, line 47, or Schedule A, line 8; but first see the instructions for line 47
Exempt-interest dividends (box 10)
Form 1040, line 8b
Specified private activity bond interest dividends
(box 11)
Form 6251, line 12
*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
1099-G
Unemployment compensation (box 1)
Where To Report
See the instructions for Form 1040, line 19
State or local income tax refunds, credits, or offsets
(box 2)
See the instructions for Form 1040, line 10, and if box 8 on Form 1099-G is
checked, see the box 8 instructions
ATAA/RTAA payments (box 5)
Form 1040, line 21
Taxable grants (box 6)
Form 1040, line 21*
Agriculture payments (box 7)
See the Instructions for Schedule F or Pub. 225*
Market gain (box 9)
See the Instructions for Schedule F
Interest income (box 1)
See the instructions for Form 1040, line 8a
Early withdrawal penalty (box 2)
Form 1040, line 30
Interest on U.S. savings bonds and
Treasury obligations (box 3)
See the instructions for Form 1040, line 8a
Investment expenses (box 5)
Schedule A, line 23
Foreign tax paid (box 6)
Form 1040, line 47, or Schedule A, line 8; but first see the instructions for line 47
Tax-exempt interest (box 8)
Form 1040, line 8b
Specified private activity bond interest (box 9)
Form 6251, line 12
1099-K
Payment card and third party network
transactions
Schedule C, C-EZ, E, or F
1099-LTC
Long-term care and accelerated death benefits
See Pub. 525 and the Instructions for Form 8853
1099-MISC
Rents (box 1)
See the Instructions for Schedule E*
Royalties (box 2)
See the Instructions for Schedule E* (for timber, coal, and iron ore royalties, see
Pub. 544)*
Other income (box 3)
Form 1040, line 21*
Nonemployee compensation (box 7)
Schedule C, C-EZ, or F; but if you were not self-employed, see the instructions on
Form 1099-MISC
Excess golden parachute payments (box 13)
See the instructions for Form 1040, line 60
Other (boxes 5, 6, 8, 9, 10, 14, and 15b)
See the instructions on Form 1099-MISC
Original issue discount (box 1)
Other periodic interest (box 2)
See the instructions on Form 1099-OID
Early withdrawal penalty (box 3)
Form 1040, line 30
Original issue discount on U.S. Treasury obligations
(box 6)
See the instructions on Form 1099-OID
Investment expenses (box 7)
Schedule A, line 23
Patronage dividends and other distributions from a
cooperative (boxes 1, 2, 3, and 5)
Schedule C, C-EZ, or F or Form 4835; but first see the instructions on Form
1099-PATR
Domestic production activities deduction (box 6)
Form 8903, line 23
1099-INT
1099-OID
1099-PATR
Credits and other deductions (boxes 7, 8, and 10)
See the instructions on Form 1099-PATR
Patron's AMT adjustment (box 9)
Form 6251, line 27
1099-Q
Qualified education program payments
See the instructions for Form 1040, line 21
1099-R
Distributions from IRAs**
See the instructions for Form 1040, lines 15a and 15b
Distributions from pensions, annuities, etc.
See the instructions for Form 1040, lines 16a and 16b
Capital gain (box 3)
See the instructions on Form 1099-R
Gross proceeds from real estate transactions
(box 2)
Form 4797, Form 6252, Form 8824, or Form 8949
Buyer's part of real estate tax (box 5)
See the instructions for Schedule A, line 6*
Distributions from health savings accounts (HSAs)
Form 8889, line 14a
Distributions from MSAs***
Form 8853
1099-S
1099-SA
*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.
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Need more information or forms? Visit IRS.gov.
Line
Instructions for
Form 1040
Name and Address
Print or type the information in the
spaces provided. If you are married filing a separate return, enter your spouse's
name on line 3 instead of below your
name.
If you filed a joint return for
2011 and you are filing a joint
return for 2012 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2011
return.
TIP
Name Change
If you changed your name because of
marriage, divorce, etc., be sure to report
the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing
your return and issuing refunds. It also
safeguards your future social security
benefits.
Address Change
If you plan to move after filing your return, use Form 8822 to notify the IRS of
your new address.
P.O. Box
Enter your box number only if your post
office does not deliver mail to your
home.
Foreign Address
If you have a foreign address, enter the
city name on the appropriate line. Do
not enter any other information on that
line, but also complete the spaces below
that line. Do not abbreviate the country
name. Follow the country's practice for
entering the postal code and the name of
the province, county, or state.
Death of a Taxpayer
See Death of a Taxpayer under General
Information, later.
IRS e-file takes the guesswork out of preparing your return. You may
also be eligible to use Free File to file your federal income tax return.
Visit www.irs.gov/efile for details.
Section references are to the Internal Revenue Code.
Social Security
Number (SSN)
An incorrect or missing SSN can increase your tax, reduce your refund, or
delay your refund. To apply for an SSN,
fill in Form SS-5 and return it, along
with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5
online at www.socialsecurity.gov, from
your local SSA office, or by calling the
SSA at 1-800-772-1213. It usually takes
about 2 weeks to get an SSN once the
SSA has all the evidence and information it needs.
Check that both the name and SSN
on your Forms 1040, W-2, and 1099
agree with your social security card. If
they do not, certain deductions and credits on your Form 1040 may be reduced
or disallowed and you may not receive
credit for your social security earnings.
If your Form W-2 shows an incorrect
SSN or name, notify your employer or
the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the
name or SSN on your social security
card is incorrect, call the SSA.
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 takes 6
to 10 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
Need more information or forms? Visit IRS.gov.
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benefits or change your employment or
immigration status under U.S. law.
Nonresident Alien Spouse
If your spouse is a nonresident alien, he
or she must have either an SSN or an
ITIN if:
You file a joint return,
You file a separate return and
claim an exemption for your spouse, or
Your spouse is filing a separate return.
Presidential Election
Campaign Fund
This fund helps pay for Presidential
election campaigns. The fund reduces
candidates' dependence on large contributions from individuals and groups and
places candidates on an equal financial
footing in the general election. 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.
More than one filing status can
apply to you. You can choose
the one that will give you the
lowest tax.
TIP
2012 Form 1040—Lines 1 Through 4
Line 1
Single
You can check the box on line 1 if any
of the following was true on December
31, 2012.
You were never married.
You were legally separated according to your state law under a decree of
divorce or separate maintenance. But if,
at the end of 2012, your divorce was not
final (an interlocutory decree), you are
considered married and cannot check the
box on line 1.
You were widowed before January
1, 2012, and did not remarry before the
end of 2012. 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.
Line 2
responsible for any additional taxes assessed by the IRS. You may want to file
separately if:
You believe your spouse is not reporting all of his or her income, or
You do not want to be responsible
for any taxes due if your spouse does not
have enough tax withheld or does not
pay enough estimated tax.
See the instructions for line 3. Also see
Innocent Spouse Relief under General
Information, later.
Nonresident aliens and dualstatus ali
ens. 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 2012, you can elect to
be treated as a resident alien and file a
joint return. See Pub. 519 for details.
Married Filing Jointly
Line 3
You can check the box on line 2 if any
of the following apply.
You were married at the end of
2012, even if you did not live with your
spouse at the end of 2012.
Your spouse died in 2012 and you
did not remarry in 2012.
You were married at the end of
2012, and your spouse died in 2013 before filing a 2012 return.
Married Filing Separately
For federal tax purposes, a marriage
means only a legal union between a man
and a woman as husband and wife, and
the word “spouse” means a person of the
opposite sex who is a husband or a wife.
A husband and wife filing jointly report
their combined income and deduct their
combined allowable expenses on one return. They can file a joint return even if
only one had income or if they did not
live together all year. However, both
persons must sign the return. Once you
file a joint return, you cannot choose to
file separate returns for that year after
the due date of the return.
Joint and several tax liability. If you
file a joint return, both you and your
spouse are generally responsible for the
tax and interest or penalties due on the
return. This means that if one spouse
does not pay the tax due, the other may
have to. Or, if one spouse does not report the correct tax, both spouses may be
If you are married and file a separate return, you generally report only your own
income, exemptions, deductions, and
credits. Generally, you are responsible
only for the tax on your own income.
Different rules apply to people in community property states; see Pub. 555.
However, you will usually pay more
tax than if you use another filing status
for which you qualify. Also, if you file a
separate return, you cannot take the student loan interest deduction, the tuition
and fees deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if
your spouse itemizes deductions.
Be sure to enter your spouse's SSN or
ITIN on Form 1040. If your spouse does
not have and is not required to have an
SSN or ITIN, enter “NRA.”
You may be able to file as head
of household if you had a child
living with you and you lived
apart from your spouse during the last 6
months of 2012. See Married persons
who live apart.
TIP
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Line 4
Head of Household
This filing status is for unmarried individuals who provide a home for certain
other persons. You are considered unmarried for this purpose if any of the
following applies.
You were legally separated according to your state law under a decree of
divorce or separate maintenance at the
end of 2012. But if, at the end of 2012,
your divorce was not final (an interlocutory decree), you are considered married.
You are married but lived apart
from your spouse for the last 6 months
of 2012 and you meet the other rules under Married persons who live apart.
You are married to a nonresident
alien at any time during the year and you
do not choose to treat him or her as a
resident alien.
Check the box on line 4 only if you are
unmarried (or considered unmarried)
and either Test 1 or Test 2 applies.
Test 1. You paid over half the cost of
keeping up a home that was the main
home for all of 2012 of your parent
whom you can claim as a dependent, except under a multiple support agreement
(see the line 6c instructions). Your parent did not have to live with you.
Test 2. You paid over half the cost of
keeping up a home in which you lived
and in which one of the following also
lived for more than half of the year (if
half or less, see Exception to time lived
with you).
1. Any person whom you can claim
as a dependent. But do not include:
a. Your child whom you claim as
your dependent because of the rule for
Children of divorced or separated parents in the line 6c instructions,
b. Any person who is your dependent only because he or she lived with
you for all of 2012, or
c. Any person you claimed as a dependent under a multiple support agreement. See the line 6c instructions.
2. Your unmarried qualifying child
who is not your dependent.
3. Your married qualifying child
who is not your dependent only because
Need more information or forms? Visit IRS.gov.
you can be claimed as a dependent on
someone else's 2012 return.
4. Your qualifying child who, even
though you are the custodial parent, is
not your dependent because of the rule
for Children of divorced or separated
parents in the line 6c instructions.
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.
Qualifying child. To find out if someone is your qualifying child, see Step 1
of the line 6c instructions.
Dependent. To find out if someone is
your dependent, see the instructions for
line 6c.
Exception to time lived with you.
Temporary absences by you or the other
person for special circumstances, such
as school, vacation, business, medical
care, military service, or detention in a
juvenile facility, count as time lived in
the home. Also see Kidnapped child in
the line 6c instructions, if applicable.
If the person for whom you kept up a
home was born or died in 2012, you can
still file as head of household as long as
the home was that person's main home
for more than half of the part of the year
he or she was alive.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
If you used payments you received
under Temporary Assistance for Needy
Families (TANF) or other public assistance programs to pay part of the cost of
keeping up your home, you cannot count
them as money you paid. However, you
must include them in the total cost of
keeping up your home to figure if you
paid over half the cost.
Married persons who live apart. Even
if you were not divorced or legally separated at the end of 2012, you are considered unmarried if all of the following
apply.
You lived apart from your spouse
for the last 6 months of 2012. 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 2012.
Your home was the main home of
your child, stepchild, or foster child for
more than half of 2012 (if half or less,
see Exception to time lived with you,
earlier).
You can claim this child as your
dependent or could claim the child except that the child's other parent can
claim him or her under the rule for Children of divorced or separated parents in
the line 6c instructions.
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
You can check the box on line 5 and use
joint return tax rates for 2012 if all of
the following apply.
Your spouse died in 2010 or 2011
and you did not remarry before the end
of 2012.
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 2012. If the child did not live with
you for the required time, see Exception
to time lived with you, later.
You paid over half the cost of
keeping up your home.
You could have filed a joint return
with your spouse the year he or she died,
even if you did not actually do so.
If your spouse died in 2012, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2.
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.
Need more information or forms? Visit IRS.gov.
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Exception to time lived with you.
Temporary absences by you or the child
for special circumstances, such as
school, vacation, business, medical care,
military service, or detention in a juvenile facility, count as time lived in the
home. Also see Kidnapped child in the
line 6c instructions, if applicable.
A child is considered to have lived
with you for all of 2012 if the child was
born or died in 2012 and your home was
the child's home for the entire time he or
she was alive.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
If you used payments you received
under Temporary Assistance for Needy
Families (TANF) or other public assistance programs to pay part of the cost of
keeping up your home, you cannot count
them as money you paid. However, you
must include them in the total cost of
keeping up your home to figure if you
paid over half the cost.
Exemptions
You can deduct $3,800 on line 42 for
each exemption you can take.
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
2012, 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. If you became divorced or legally
separated during 2012, you cannot take
an exemption for your former spouse.
Death of your spouse. If your spouse
died in 2012 and you did not remarry by
the end of 2012, check the box on
line 6b if you could have taken an exemption for your spouse on the date of
death. For other filing instructions, see
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Death of a Taxpayer under General Information, later.
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Line 6c
Line 6c—Dependents
1. Do you have a child who meets the conditions to be your
qualifying child?
Yes. Go to Step 2.
No. Go to Step 4.
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, check the box to the left of
line 6c and include a statement showing the information required in columns (1) through (4).
Step 1
Do You Have a Qualifying
Child?
Step 2
Is Your Qualifying Child
Your Dependent?
1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? (See Pub. 519 for
the definition of a U.S. national or U.S. resident alien. If the
child was adopted, see Exception to citizen test, later.)
Yes. Continue
No. STOP
䊲
A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother,
stepsister, half brother, half sister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)
AND
was ...
Under age 19 at the end of 2012 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2012, a student (defined later), and younger
than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)
2. Was the child married?
Yes. See Married
person, later.
AND
Who is not filing a joint return for 2012
or is filing a joint return for 2012 only to claim a refund of withheld
income tax or estimated tax paid (see Pub. 501 for details and examples)
AND
Who lived with you for more than half of 2012. If the child did not live
with you for the required time, see Exception to time lived with you,
later.
!
CAUTION
If the child meets the conditions to be a qualifying child of
any other person (other than your spouse if filing jointly)
for 2012, see Qualifying child of more than one person,
later.
Need more information or forms? Visit IRS.gov.
No. Continue
䊲
3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2012 tax return? See Steps 1,
2, and 4.
Yes. You cannot claim
No. You can claim this
any dependents. Go to
child as a dependent.
Form 1040, line 7.
Complete Form 1040,
line 6c, columns (1)
through (3) for this child.
Then, go to Step 3.
Step 3
AND
Who did not provide over half of his or her own support for 2012 (see
Pub. 501)
You cannot claim this
child as a dependent. Go
to Form 1040, line 7.
Does Your Qualifying Child
Qualify You for the Child Tax
Credit?
1. Was the child under age 17 at the end of 2012?
Yes. Continue
No. STOP
䊲
This child is not a
qualifying child for the
child tax credit. Go to
Form 1040, line 7.
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or
U.S. resident alien. If the child was adopted, see Exception
to citizen test, later.)
Yes. This child is a
No. STOP
qualifying child for the
This child is not a
child tax credit. Check
qualifying child for the
the box on Form 1040,
child tax credit. Go to
line 6c, column (4).
Form 1040, line 7.
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2012 Form 1040—Line 6c
Step 4
Is Your Qualifying Relative
Your Dependent?
1. Does any person meet the conditions to be your qualifying
relative?
Yes. Continue
No. STOP
䊲
Go to Form 1040, line 7.
A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any
of them (for example, your grandchild)
or
Brother, sister, half brother, half sister, or a son or daughter
of any of them (for example, your niece or nephew)
2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? (See
Pub. 519 for the definition of a U.S. national or U.S.
resident alien. If your qualifying relative was adopted, see
Exception to citizen test, later.)
Yes. Continue
No. STOP
䊲
or
Father, mother, or an ancestor or sibling of either of them (for
example, your grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law, mother-in-law,
brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with
you all year as a member of your household if your
relationship did not violate local law. If the person did not
live with you for the required time, see Exception to time
lived with you, later
AND
You cannot claim this
person as a dependent.
Go to Form 1040, line 7.
3. Was your qualifying relative married?
Yes. See Married
No. Continue
䊲
person, later.
4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2012 tax return? See Steps 1,
2, and 4.
No. You can claim this
Yes. STOP
person as a dependent.
You cannot claim any
Complete Form 1040,
dependents. Go to Form
line 6c, columns (1)
1040, line 7.
through (3). Do not
check the box on Form
1040, line 6c, column
(4).
Definitions and Special Rules
Who was not a qualifying child (see Step 1) of any taxpayer
for 2012. For this purpose, a person is not a taxpayer if he or
she is not required to file a U.S. income tax return and either
does not file such a return or files only to get a refund of
withheld income tax or estimated tax paid. See Pub. 501 for
details and examples
AND
Who had gross income of less than $3,800 in 2012. If the
person was permanently and totally disabled, see Exception
to gross income test, later
AND
For whom you provided over half of his or her support in
2012. But see Children of divorced or separated parents,
Multiple support agreements, and Kidnapped child, later.
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
Adoption taxpayer identification numbers (ATINs). If you
have a dependent who was placed with you for legal adoption
and you do not know his or her SSN, you must get an ATIN for
the dependent from the IRS. See Form W-7A for details. If the
dependent is not a U.S. citizen or resident alien, apply for an
ITIN instead, using Form W-7.
Children of divorced or separated parents. A child will be
treated as the qualifying child or qualifying relative of his or her
noncustodial parent (defined later) if all of the following conditions apply.
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 2012 (whether or not they are or
were married).
2. The child received over half of his or her support for
2012 from the parents (and the rules on Multiple support agreements, later, do not apply). 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 2012.
4. Either of the following applies.
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Need more information or forms? Visit IRS.gov.
2012 Form 1040—Line 6c
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 2012, and the noncustodial parent includes a copy
of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332.
See Post-1984 and pre-2009 decree or agreement and
Post-2008 decree or agreement.
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides that
the noncustodial parent can claim the child as a dependent, and
the noncustodial parent provides at least $600 for support of the
child during 2012.
If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption (line 6c) and the child tax credits (lines 51 and 65). However, this special rule does not apply to head of household filing
status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or
the health coverage tax credit. See Pub. 501 for details.
Custodial and noncustodial parents. The custodial parent is
the parent with whom the child lived for the greater number of
nights in 2012. The noncustodial parent is the other parent. If
the child was with each parent for an equal number of nights,
the custodial parent is the parent with the higher adjusted gross
income. See Pub. 501 for an exception for a parent who works
at night, rules for a child who is emancipated under state law,
and other details.
Post-1984 and pre-2009 decree or agreement. The decree
or agreement must state all three of the following.
1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
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 include all of the following pages from the decree or agreement.
Cover page (include the other parent's SSN on that page).
The pages that include all the information identified in (1)
through (3) above.
Signature page with the other parent's signature and date of
agreement.
!
You must include the required information even if you
filed it with your return in an earlier year.
CAUTION
Post-2008 decree or agreement. If the divorce decree or
separation agreement went into effect after 2008, the noncustodial parent cannot include pages from the decree or agreement
instead of Form 8332. The custodial parent must sign either
Form 8332 or a substantially similar statement the only purpose
of which is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must include a copy
with his or her return. The form or statement must release the
custodial parent's claim to the child without any conditions. For
Need more information or forms? Visit IRS.gov.
example, the release must not depend on the noncustodial parent paying support.
Release of exemption revoked. A custodial parent who has
revoked his or her previous release of a claim to exemption for
a child must include a copy of the revocation with his or her return. For details, see Form 8332.
Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a
U.S. citizen in Step 2, question 1; Step 3, question 2; and Step
4, question 2.
Exception to gross income test. If your relative (including a
person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain
income for services performed at a sheltered workshop may be
excluded for this test. For details, see Pub. 501.
Exception to time lived with you. Temporary absences by you
or the other person for special circumstances, such as school,
vacation, business, medical care, military service, or detention
in a juvenile facility, count as time the person lived with you.
Also see Children of divorced or separated parents, earlier, or
Kidnapped child, later.
A person is considered to have lived with you for all of 2012
if the person was born or died in 2012 and your home was this
person's home for the entire time he or she was alive in 2012.
If the person meets all other requirements to be your qualifying child but was born or died in 2012, the person is considered
to have lived with you for more than half of 2012 if your home
was this person's home for more than half the time he or she
was alive in 2012.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction.
Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not
a family member, you may be able to take the child into account
in determining your eligibility for head of household or qualifying widow(er) filing status, the dependency exemption, the
child tax credit, and the earned income credit (EIC). For details,
see Pub. 501 (Pub. 596 for the EIC).
Married person. If the person is married and files a joint return, you cannot claim that person as your dependent. Go to
Form 1040, line 7. However, if the person is married but does
not file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be
able to claim him or her as a dependent. (See Pub. 501 for details and examples.) Go to Step 2, question 3 (for a qualifying
child) or Step 4, question 4 (for a qualifying relative).
Multiple support agreements. If no one person contributed
over half of the support of your relative (or a person who lived
with you all year as a member of your household) but you and
another person(s) provided more than half of your relative's
support, special rules may apply that would treat you as having
provided over half of the support. For details, see Pub. 501.
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2012 Form 1040—Line 6c
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2012, the person cannot
engage in any substantial gainful activity because of a physical
or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at
least a year or can be expected to lead to death.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents, described earlier,
applies.
1. Dependency exemption (line 6c).
2. Child tax credits (lines 51 and 65).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 48).
5. Exclusion for dependent care benefits (Form 2441, Part
III).
6. Earned income credit (lines 64a and 64b).
No other person can take any of the six tax benefits listed above
unless he or she has a different qualifying child. If you and any
other person can claim the child as a qualifying child, the following rules apply.
If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2012. If the child lived
with each parent for the same amount of time, the IRS will treat
the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2012.
If no parent can claim the child as a qualifying child, the
child is treated as the qualifying child of the person who had the
highest AGI for 2012.
If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2012, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter does
not meet the conditions to be a qualifying child of any other
person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of
the six tax benefits just listed for which you otherwise qualify.
Your mother cannot claim any of those six tax benefits unless
she has a different qualifying child. However, if your mother's
AGI is higher than yours and you do not claim your daughter as
a qualifying child, your daughter is the qualifying child of your
mother.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to
Step 2. Otherwise, stop; you cannot claim any benefits based on
this child. Go to Form 1040, line 7.
Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered
agree with the dependent's social security card. Otherwise, at
the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other
tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card
is not correct or you need to get an SSN for your dependent,
contact the Social Security Administration. See Social Security
Number (SSN), earlier. If your dependent will not have a number by the date your return is due, see What if You Cannot File
on Time? earlier.
If your dependent child was born and died in 2012 and you
do not have an SSN for the child, enter “Died” in column (2)
and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child
was born alive.
Student. A student is a child who during any part of 5 calendar
months of 2012 was enrolled as a full-time student at a school,
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It does not include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.
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Need more information or forms? Visit IRS.gov.
2012 Form 1040—Line 7
Income
Generally, you must report all income
except income that is exempt from tax
by law. For details, see the following instructions, especially the instructions for
lines 7 through 21. Also see Pub. 525.
Foreign-Source Income
You must report unearned income, such
as interest, dividends, and pensions,
from sources outside the United States
unless exempt by law or a tax treaty.
You must also report earned income,
such as wages and tips, from sources
outside the United States.
If you worked abroad, you may be
able to exclude part or all of your foreign earned income. For details, see
Pub. 54 and Form 2555 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.
Foreign accounts and trusts. You
must complete Part III of Schedule B if
you:
Had a foreign account, or
Received a distribution from, or
were a grantor of, or a transferor to, a
foreign trust.
If you had foreign financial assets in
2012, you may have to file Form 8938.
See Form 8938 and its instructions.
Chapter 11 Bankruptcy
Cases
If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's
income tax return includes:
Earnings from services you performed after the beginning of the case
(both wages and self-employment income), and
Income from property described in
section 541 of title 11 of the U.S. Code
that you either owned when the case began or that you acquired after the case
began and before the case was closed,
dismissed, or converted to a case under a
different chapter.
Because this income is taxable to the
estate, do not include this income on
your own individual income tax return.
The only exception is for purposes of
figuring your self-employment tax. For
that purpose, you must take into account
all your self-employment income for the
year from services performed both before and after the beginning of the case.
Also, you (or the trustee, if one is appointed) must allocate between you and
the bankruptcy estate the wages, salary,
or other compensation and withheld income tax reported to you on Form W-2.
A similar allocation is required for income and withheld income tax reported
to you on Forms 1099. You must also
include a statement that indicates you
filed a chapter 11 case and that explains
how income and withheld income tax reported to you on Forms W-2 and 1099
are allocated between you and the estate.
For more details, including acceptable
allocation methods, see Notice 2006-83,
2006-40 I.R.B. 596, available at
www.irs.gov/irb/2006-40_IRB/
ar12.html.
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 Form
8958 and Pub. 555.
Nevada, Washington, and California
domestic partners. A registered domestic partner in Nevada, Washington,
or California (or a person in California
who is married to a person of the same
sex) generally must report half the combined community income of the individual and his or her domestic partner (or
California same-sex spouse). See Form
8958 and Pub. 555.
Rounding Off to Whole
Dollars
You can round off cents to whole dollars
on your return and schedules. If you do
round to whole dollars, you must round
all amounts. To round, drop amounts un-
Need more information or forms? Visit IRS.gov.
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der 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.
All wages received as a household
employee for which you did not receive
a Form W-2 because an employer paid
you less than $1,800 in 2012. Also, enter
“HSH” and the total amount not reported on Form(s) W-2 on the dotted line
next to line 7.
Tip income you did not report to
your employer. This should include any
allocated tips shown in box 8 on your
Form(s) W-2 unless you can prove that
your unreported tips are less than the
amount in box 8. Allocated tips are not
included as income in box 1. See Pub.
531 for more details. Also include the
value of any noncash tips you received,
such as tickets, passes, or other items of
value. Although you do not report these
noncash tips to your employer, you must
report them on line 7.
You may owe social security
and Medicare or railroad reCAUTION
tirement (RRTA) tax on unreported tips. See the instructions for
line 57.
!
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
2012 Form 1040—Lines 7 Through 9a
with special needs and the adoption became final in 2012.
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
2012 under all plans was more than
$17,000 (excluding catch-up contributions as explained below), include the
excess on line 7. This limit is (a)
$11,500 if you only have SIMPLE
plans, or (b) $20,000 for section 403(b)
plans if you qualify for the 15-year rule
in Pub. 571. Although designated Roth
contributions are subject to this limit, do
not include the excess attributable to
such contributions on line 7. They are
already included as income in box 1 of
your Form W-2.
A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.
If you were age 50 or older at the end
of 2012, your employer may have allowed an additional deferral (catch-up
contributions) of up to $5,500 ($2,500
for section 401(k)(11) and SIMPLE
plans). This additional deferral amount
is not subject to the overall limit on elective deferrals.
!
CAUTION
You cannot deduct the amount
deferred. It is not included as
income in box 1 of your Form
W-2.
Disability pensions shown on Form
1099-R if you have not reached the minimum retirement age set by your employer. But see Insurance Premiums for
Retired Public Safety Officers in the instructions for lines 16a and 16b. Disability pensions received after you reach
minimum retirement age and other payments shown on Form 1099-R (other
than payments from an IRA*) are reported on lines 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.
Wages from Form 8919, line 6.
*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 and
certain agent or commission drivers,
traveling salespeople, and 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, 2013. If you do not receive
it by early February, use TeleTax topic
154 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
If you get a 2012 Form
1099-INT for U.S. savings
bond interest that includes
amounts you reported before 2012, see
Pub. 550.
TIP
Line 8b
Tax-Exempt Interest
If you received any tax-exempt interest,
such as from municipal bonds, each payer should send you a Form 1099-INT.
Your tax-exempt interest should be
shown in box 8 of Form 1099-INT. Enter the total on line 8b. Also include on
line 8b any exempt-interest dividends
from a mutual fund or other regulated
investment company. This amount
should be shown in box 10 of Form
1099-DIV.
Do not include interest earned on
your IRA, health savings account, Archer or Medicare Advantage MSA, 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.
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.
Taxable Interest
Nondividend Distributions
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
apply to you.
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 Form 8949.
For details, see Pub. 550.
Interest credited in 2012 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 2012 income. For details, see Pub. 550.
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Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 9a Through 10
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.
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Line 9b
Qualified Dividends
Enter your total qualified dividends on
line 9b. Qualified dividends are also included in the ordinary dividend total required to be shown 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 Schedule B instructions.
Dividends you received on any
share of stock that you held for less than
61 days during the 121-day period that
began 60 days before the ex-dividend
date. The ex-dividend date is the first
date following the declaration of a dividend on which the purchaser of a stock
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 that follow. 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 sub-
ject to the 61-day holding period rule
just described.
Dividends on any share of stock to
the extent that you are under an obligation (including a short sale) to make related payments with respect to positions
in substantially similar or related property.
Payments in lieu of dividends, but
only if you know or have reason to
know that the payments are not qualified
dividends.
dividends from ABC Mutual Fund because you held the ABC Mutual Fund
stock for less than 61 days.
Example 1. You bought 5,000 shares
of XYZ Corp. common stock on July 8,
2012. XYZ Corp. paid a cash dividend
of 10 cents per share. The ex-dividend
date was July 16, 2012. Your Form
1099-DIV from XYZ Corp. shows $500
in box 1a (ordinary dividends) and in
box 1b (qualified dividends). However,
you sold the 5,000 shares on August 11,
2012. You held your shares of XYZ
Corp. for only 34 days of the 121-day
period (from July 9, 2012, through August 11, 2012). The 121-day period began on May 17, 2012 (60 days before
the ex-dividend date), and ended on
September 14, 2012. You have no qualified dividends from XYZ Corp. because
you held the XYZ stock for less than 61
days.
Taxable Refunds, Credits, or
Offsets of State and Local
Income Taxes
Example 2. Assume the same facts
as in Example 1 except that you bought
the stock on July 15, 2012 (the day before the ex-dividend date), and you sold
the stock on September 16, 2012. You
held the stock for 63 days (from July 16,
2012, through September 16, 2012). The
$500 of qualified dividends shown in
box 1b of Form 1099-DIV are all qualified dividends because you held the
stock for 61 days of the 121-day period
(from July 16, 2012, through September
14, 2012).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8, 2012. ABC Mutual
Fund paid a cash dividend of 10 cents a
share. The ex-dividend date was July 16,
2012. The ABC Mutual Fund advises
you that the portion of the dividend eligible to be treated as qualified dividends
equals 2 cents per share. Your Form
1099-DIV from ABC Mutual Fund
shows total ordinary dividends of $1,000
and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2012. You have no qualified
Need more information or forms? Visit IRS.gov.
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Use the Qualified Dividends
and Capital Gain Tax Worksheet or the Schedule D Tax
Worksheet, whichever applies, to figure
your tax. See the instructions for line 44
for details.
TIP
Line 10
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 2012,
you may be required to report this
amount. If you did not receive a Form
1099-G, check with the government
agency that made the payments to you.
Your 2012 Form 1099-G may have been
made available to you only in an electronic format, and you will need to get
instructions from the agency to retrieve
this document. Report any taxable refund you received even if you did not receive Form 1099-G.
If you chose to apply part or all of the
refund to your 2012 estimated state or
local income tax, the amount applied is
treated as received in 2012. If the refund
was for a tax you paid in 2011 and you
deducted state and local income taxes on
line 5 of your 2011 Schedule A, use the
State and Local Income Tax Refund
Worksheet in these instructions to see if
any of your refund is taxable.
Exception. See Itemized Deduction Recoveries in Pub. 525 instead of using the
State and Local Income Tax Refund
Worksheet in these instructions if any of
the following applies.
1. You received a refund in 2012
that is for a tax year other than 2011.
2. You received a refund other than
an income tax refund, such as a general
sales tax or real property tax refund, in
2012 Form 1040—Lines 10 Through 12
2012 of an amount deducted or credit
claimed in an earlier year.
3. The amount on your 2011 Form
1040, line 42, was more than the amount
on your 2011 Form 1040, line 41.
4. You had taxable income on your
2011 Form 1040, line 43, but no tax on
your Form 1040, line 44, because of the
0% tax rate on net capital gain and
qualified dividends in certain situations.
5. Your 2011 state and local income
tax refund is more than your 2011 state
and local income tax deduction minus
the amount you could have deducted as
your 2011 state and local general sales
taxes.
6. You made your last payment of
2011 estimated state or local income tax
in 2012.
7. You owed alternative minimum
tax in 2011.
8. You could not use the full amount
of credits you were entitled to in 2011
because the total credits were more than
the amount shown on your 2011 Form
1040, line 46.
9. You could be claimed as a dependent by someone else in 2011.
10. You received a refund because of
a jointly filed state or local income tax
return, but you are not filing a joint 2012
Form 1040 with the same person.
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 penalty. For
more details, 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 sold a capital asset, such as a
stock or bond, you must complete and
attach Form 8949 and Schedule D.
Exception 1. You do not have to file
Form 8949 or Schedule D if both of the
following apply.
1. You have no capital losses, and
your only capital gains are capital gain
State and Local Income Tax Refund Worksheet—Line 10
Before you begin:
1.
2.
Keep for Your Records
Be sure you have read the Exception in the instructions for this line to see if you can use this
worksheet instead of Pub. 525 to figure if any of your refund is taxable.
Enter the income tax refund from Form(s) 1099G (or similar statement). But do not enter more than
the amount of your state and local income taxes shown on your 2011 Schedule A, line 5 . . . . . . . . . . . . 1.
Enter your total itemized deductions from your 2011 Schedule A, line 29 . . . . . . . . . . . 2.
Note. If the filing status on your 2011 Form 1040 was married filing separately and
your spouse itemized deductions in 2011, skip lines 3 through 5, enter the amount from
line 2 on line 6, and go to line 7.
3.
Enter the amount shown below for the filing status claimed on your
2011 Form 1040.
4.
Single or married filing separately—$5,800
Married filing jointly or qualifying widow(er)—$11,600
Head of household—$8,500
Did you fill in line 39a on your 2011 Form 1040?
5.
No. Enter -0-.
Multiply the number in the box on line 39a of your
Yes. 2011 Form 1040 by $1,150 ($1,450 if your 2011
filing status was single or head of household).
4.
Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6.
Is the amount on line 5 less than the amount on line 2?
No.
7.
STOP
3.
None of your refund is taxable.
Yes. Subtract line 5 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form
1040, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
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Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 13 Through 15b
distributions from Form(s) 1099-DIV,
box 2a (or substitute statements).
2. None of the Form(s) 1099-DIV
(or substitute statements) have an
amount in box 2b (unrecaptured section
1250 gain), box 2c (section 1202 gain),
or box 2d (collectibles (28%) gain).
Exception 2. You must file Schedule D, but generally do not have to file
Form 8949, if Exception 1 does not apply and your only capital gains and losses are:
Capital gain distributions,
A capital loss carryover from 2011,
A gain from Form 2439 or 6252 or
Part I of Form 4797,
A gain or loss from Form 4684,
6781, or 8824, or
A gain or loss from a partnership, S
corporation, estate, or trust.
If Exception 1 applies, 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. Include a statement showing the full amount you received and the
amount you received as a nominee. See
the Schedule B instructions for filing requirements for Forms 1099-DIV and
1096.
If you do not have to file
Schedule D, use the Qualified
Dividends and Capital Gain
Tax Worksheet in the line 44 instructions to figure your tax.
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
You should receive a Form 1099-R
showing the total amount of any distribution from your IRA before income tax
or other deductions were withheld. This
amount should be shown in box 1 of
Form 1099-R. Unless otherwise noted in
the line 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 (from Form 1099-R, box 1) on
line 15b.
If you converted part or all of an IRA
to a Roth IRA in 2010 and did not elect
to report the taxable amount on your
2010 return, you generally should have
reported half of it on your 2011 return.
Report the rest on your 2012 return. See
2010 Roth IRA conversions, later.
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),
SEP or SIMPLE IRA to a traditional IRA, or
IRA to a qualified plan other than
an IRA.
Also, enter “Rollover” next to
line 15b. If the total distribution was
rolled over in a qualified rollover, enter -0- on line 15b. If the total distribution was not rolled over in a qualified
rollover, enter the part not rolled over on
line 15b unless Exception 2 applies to
the part not rolled over. Generally, a
qualified rollover must be made within
60 days after the day you received the
distribution. For more details on rollovers, see Pub. 590.
If you rolled over the distribution into
a qualified plan other than an IRA or
you made the rollover in 2013, include 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 2012
or an earlier year. If you made nondeductible contributions to these IRAs for
2012, 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
Need more information or forms? Visit IRS.gov.
-24-
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 2007 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 2012.
4. You had a 2011 or 2012 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 2012.
6. You recharacterized part or all of
a contribution to a Roth IRA as a traditional IRA contribution, or vice versa.
Exception 3. If the distribution is a
qualified charitable distribution (QCD),
enter the total distribution on line 15a. If
the total amount distributed is a QCD,
enter -0- on line 15b. If only part of the
distribution is a QCD, enter the part that
is not a QCD on line 15b unless Exception 2 applies to that part. Enter “QCD”
next to line 15b.
A QCD is a distribution made directly by the trustee of your IRA (other than
an ongoing SEP or SIMPLE IRA) to an
organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least
age 701 2 when the distribution was
made. Your total QCDs for the year cannot be more than $100,000. (On a joint
return, your spouse can also have a QCD
of up to $100,000.) The amount of the
QCD is limited to the amount that would
otherwise be included in your income. If
your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable
income. See Pub. 590 for details.
!
CAUTION
come.
You cannot claim a charitable
contribution deduction for any
QCD not included in your in-
2012 Form 1040—Lines 15b Through 16b
If a QCD is made in January
2013, you can elect to treat it
as made in 2012. Also, a distribution made to you in December 2012
can be treated as a QCD if you transferred it to a charity in January 2013. See
Pub. 590.
TIP
Exception 4. If the distribution is a
health savings account (HSA) funding
distribution (HFD), enter the total distribution on line 15a. If the total amount
distributed is an HFD and you elect to
exclude it from income, enter -0- on
line 15b. If only part of the distribution
is an HFD and you elect to exclude that
part from income, enter the part that is
not an HFD on line 15b unless Exception 2 applies to that part. Enter “HFD”
next to line 15b.
An HFD is a distribution made directly by the trustee of your IRA (other
than an ongoing SEP or SIMPLE IRA)
to your HSA. If eligible, you generally
can elect to exclude an HFD from your
income once in your lifetime. You cannot exclude more than the limit on HSA
contributions or more than the amount
that would otherwise be included in your
income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.
The amount of an HFD reduces the amount you can conCAUTION
tribute to your HSA for the
year. If you fail to maintain eligibility
for an HSA for the 12 months following
the month of the HFD, you may have to
report the HFD as income and pay an
additional tax. See Form 8889, Part III.
!
More than one exception applies. If
more than one exception applies, include
a statement showing the amount of each
exception, instead of making an entry
next to line 15b. For example: “Line 15b
– $1,000 Rollover and $500 HFD.” But
you do not need to attach a statement if
only Exception 2 and one other exception apply.
2010 Roth IRA conversions. If you
converted part or all of an IRA to a Roth
IRA in 2010 and did not elect to report
the taxable amount on your 2010 return,
include on line 15b the amount from
your 2010 Form 8606, line 20b. However, you may have to include a different
amount on line 15b if either of the following applies.
You received a distribution from a
Roth IRA in 2010 but not in 2011. See
Pub. 590 to figure the amount to include
on line 15b.
You received a distribution from a
Roth IRA in 2011. Include on line 15b
the amount from your 2011 Form 8606,
line 38.
More than one distribution. If you (or
your spouse if filing jointly) received
more than one distribution, figure the
taxable amount of each distribution and
enter the total of the taxable amounts on
line 15b. Enter the total amount of those
distributions on line 15a.
You may have to pay an additional tax if (a) you received
CAUTION
an early distribution from your
IRA and the total was not rolled over, or
(b) you were born before July 1, 1941,
and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for line 58 for details.
!
More information. For more information about IRAs, see Pub. 590.
Lines 16a and 16b
Pensions and Annuities
You should receive a Form 1099-R
showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in
box 1 of Form 1099-R. Pension and annuity payments include distributions
from 401(k), 403(b), and governmental
457(b) plans. Rollovers and lump-sum
distributions are explained later. 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 (including
any earnings) of excess salary deferrals
or excess contributions to retirement
plans. The plan must advise you of the
year(s) the distributions are includible in
income.
-25-
TIP
Attach Form(s) 1099-R to
Form 1040 if any federal
income tax was withheld.
If you rolled over part or all of a
qualified retirement plan (other than a
designated Roth account) to a Roth IRA
in 2010 (or you rolled over part or all of
a 401(k) or 403(b) plan to a designated
Roth account in 2010) and did not elect
to report the taxable amount on your
2010 return, you generally should have
reported half of it on your 2011 return.
Report the rest on your 2012 return. See
2010 Roth IRA rollovers, or 2010
in-plan Roth rollovers, whichever applies, later.
Fully Taxable Pensions and
Annuities
Your payments are fully taxable if (a)
you did not contribute to the cost (see
Cost, later) of your pension or annuity,
or (b) you got your entire cost back tax
free before 2012. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is
fully taxable, enter the total pension or
annuity payments (from Form(s)
1099-R, box 1) on line 16b; do not make
an entry on line 16a.
Fully taxable pensions and annuities
also include military retirement pay
shown on Form 1099-R. For details on
military disability pensions, see Pub.
525. If you received a Form
RRB-1099-R, see Pub. 575 to find out
how to report your benefits.
Partially Taxable Pensions and
Annuities
Enter the total pension or annuity payments (from Form 1099-R, box 1) on
line 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 later) was after July 1,
1986, see Simplified Method, later, to
find out if you must use that method to
figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $1,000 fee. For
details, see Pub. 939.
If your Form 1099-R shows a taxable
amount, you can report that amount on
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 16a and 16b
line 16b. But you may be able to report a
lower taxable amount by using the General Rule or the Simplified Method or if
the exclusion for retired public safety officers, discussed next, applies.
Insurance Premiums for Retired
Public Safety Officers
If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue
squad or ambulance crew), you can elect
to exclude from income distributions
made from your eligible retirement plan
that are used to pay the premiums for
coverage by an accident or health plan
or a long-term care insurance contract.
You can do this only if you retired because of disability or because you
reached normal retirement age. The premiums can be for coverage for you, your
spouse, or dependents. The distribution
must be from a plan maintained by the
employer from which you retired as a
public safety officer. Also, the distribution must be made directly from the plan
to the provider of the accident or health
plan or long-term care insurance contract. You can exclude from income the
smaller of the amount of the premiums
or $3,000. You can only make this election for amounts that would otherwise
be included in your income.
An eligible retirement plan is a governmental plan that is a qualified trust or
a section 403(a), 403(b), or 457(b) plan.
If you make this election, reduce the
otherwise taxable amount of your pension or annuity by the amount excluded.
The amount shown in box 2a of Form
1099-R does not reflect the exclusion.
Report your total distributions on
line 16a and the taxable amount on
line 16b. Enter “PSO” next to line 16b.
If you are retired on disability and reporting your disability pension on line 7,
include only the taxable amount on that
line and enter “PSO” and the amount excluded on the dotted line next to line 7.
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 five. See Pub. 575 for the
definition of guaranteed payments.
If you must use the Simplified Method, complete the Simplified Method
Worksheet in these instructions to figure
the taxable part of your pension or annuity. For more details on the Simplified
Method, see Pub. 575 or Pub. 721 for
U.S. Civil Service retirement benefits.
If you received U.S. Civil Service retirement benefits and you
CAUTION
chose the alternative annuity
option, see Pub. 721 to figure the taxable part of your annuity. Do not use the
Simplified Method Worksheet in these
instructions.
!
Annuity Starting Date
Your annuity starting date is the later of
the first day of the first period for which
you received a payment or the date the
plan's obligations became fixed.
Age (or Combined Ages) at
Annuity Starting Date
If you are the retiree, use your age on
the annuity starting date. If you are the
survivor of a retiree, use the retiree's age
on his or her annuity starting date. But if
your annuity starting date was after 1997
and the payments are for your life and
that of your beneficiary, use your combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there
is more than one beneficiary, see Pub.
575 or Pub. 721 to figure each beneficiary's taxable amount.
Simplified Method
Cost
You must use the Simplified Method if
either of the following applies.
1. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.
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
Need more information or forms? Visit IRS.gov.
-26-
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. However, a qualified rollover to a Roth IRA
or a designated Roth account is generally not a tax-free 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 distribution
from Form 1099-R, box 1. From this
amount, subtract any contributions (usually shown in box 5) that were taxable to
you when made. From that result, subtract the amount of the qualified rollover. Enter the remaining amount on
line 16b. If the remaining amount is zero
and you have no other distribution to report on line 16b, enter zero on line 16b.
Also, enter "Rollover" next to line 16b.
See Pub. 575 for more details on rollovers, including special rules that apply
to rollovers from designated Roth accounts, partial rollovers of property, and
distributions under qualified domestic
relations orders.
2010 Roth IRA rollovers. If you rolled
over part or all of a qualified retirement
plan (other than a designated Roth account) to a Roth IRA in 2010 and did
not elect to report the taxable amount on
your 2010 return, include on line 16b the
amount from your 2010 Form 8606,
line 25b. However, you may have to include a different amount on line 16b if
either of the following applies.
You received a distribution from a
Roth IRA in 2010 but not in 2011. See
Pub. 575 to figure the amount to include
on line 16b.
You received a distribution from a
Roth IRA in 2011. Include on line 16b
the amount from your 2011 Form 8606,
line 38.
2010 inplan Roth rollovers. If you
rolled over part or all of a qualified retirement plan to a designated Roth account in 2010 and did not elect to report
the taxable amount on your 2010 return,
include on line 16b the amount from
2012 Form 1040—Lines 16a and 16b
Keep for Your Records
Simplified Method Worksheet—Lines 16a and 16b
Before you begin:
If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include
any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on
Form 1040, line 16b. Enter the total pension or annuity payments received in 2012 on Form 1040, line 16a.
V
1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040,
line 16a . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
.
1.
.
.
8.
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form
1040, line 16b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from
Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers
before entering an amount on line 16b . . . . . . . . . . . . . . . . . . . . . . .
9.
2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . .
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4
of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has
changed). Otherwise, go to line 3.
2.
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.
4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . . . . . . . . .
6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this
worksheet last year, enter the amount from line 10 of last year’s worksheet . . .
.
.
7. Subtract line 6 from line 2 . . .
8. Enter the smaller of line 5 or line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5.
6.
7.
.
.
.
.
.
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 2012. 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 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
360
260
310
240
260
170
210
120
160
Table 2 for Line 3 Above
IF the combined ages at annuity
starting date were . . .
110 or under
111–120
121–130
131–140
141 or older
THEN enter on line 3 . . .
410
360
310
260
210
-27-
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 16b Through 21
your 2010 Form 8606, line 25b. However, you may have to include a different
amount on line 16b if either of the following applies.
You received a distribution from
your designated Roth account allocable
to an in-plan Roth rollover in 2010 but
not in 2011. See Pub. 575 to figure the
amount to include on line 16b.
You received a distribution from
your designated Roth account allocable
to an in-plan Roth rollover in 2011. Include on line 16b the amount from your
2011 Form 8606, line 48.
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 58.
Enter the total distribution on
line 16a and the taxable part on line 16b.
For details, see Pub 575.
If you or the plan participant
was born before January 2,
1936, you could pay less tax on
the distribution. See Form 4972.
TIP
Line 19
Unemployment
Compensation
You should receive a Form 1099-G
showing in box 1 the total unemployment compensation paid to you in 2012.
Report this amount on line 19. However,
if you made contributions to a governmental unemployment compensation
program or to a governmental paid family leave program and you are not itemizing deductions, reduce the amount you
report on line 19 by those contributions.
If you received an overpayment of
unemployment compensation in 2012
and you repaid any of it in 2012, 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 2012, you repaid
unemployment compensation that you
included in gross income in an earlier
year, you can deduct the amount repaid
on Schedule A, line 23. But if you repaid more than $3,000, see Repayments
in Pub. 525 for details on how to report
the repayment.
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
2012. If you received railroad retirement
benefits treated as social security, you
should receive a Form RRB-1099.
Use the Social Security Benefits
Worksheet in these instructions to see if
any of your benefits are taxable.
Exception. Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.
You made contributions to a traditional IRA for 2012 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 2012
and your total repayments (box 4) were
more than your total benefits for 2012
(box 3). None of your benefits are taxable for 2012. 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.
Line 21
Other Income
Do not report on this line any
income from self-employment
CAUTION
or fees received as a notary
public. Instead, you must use Schedule C, C-EZ, or F, even if you do not
!
Need more information or forms? Visit IRS.gov.
-28-
have any business expenses. Also, do not
report on line 21 any nonemployee compensation shown on Form 1099-MISC
(unless it is not self-employment income,
such as income from a hobby or a
sporadic activity). Instead, see the instructions on Form 1099-MISC to find
out where to report that income.
Taxable income. Use line 21 to report
any taxable income not reported elsewhere on your return or other schedules.
List the type and amount of income. If
necessary, include a statement showing
the required information. For more details, see Miscellaneous Income in Pub.
525.
Examples of income to report on
line 21 include the following.
Most prizes and awards.
Jury duty pay. Also, see the instructions for line 36.
Alaska Permanent Fund dividends.
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 2012, and
(b) they were not included in a qualified
rollover. See Pub. 970. Nontaxable distributions from these accounts, including
rollovers, do not have to be reported on
Form 1040.
You may have to pay an additional tax if you received a taxCAUTION
able distribution from a 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 2012, 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 taxCAUTION
able distribution from an HSA
or an Archer MSA. See the Instructions
for Form 8889 for HSAs or the Instructions for Form 8853 for Archer MSAs.
!
Amounts deemed to be income
from an HSA because you did not re-
2012 Form 1040—Lines 20a and 20b
Social Security Benefits Worksheet—Lines 20a and 20b
Before you begin:
1.
2.
3.
4.
5.
6.
7.
Keep for Your Records
Complete Form 1040, lines 21 and 23 through 32, if they apply to you.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for
line 36).
If you are married filing separately and you lived apart from your spouse for all of 2012, enter “D” to
the right of the word “benefits” on line 20a. If you do not, you may get a math error notice from the
IRS.
Be sure you have read the Exception in the line 20a and 20b instructions to see if you can use this
worksheet instead of a publication to find out if any of your benefits are taxable.
Enter the total amount from box 5 of all your Forms SSA1099 and
Forms RRB1099. Also, enter this amount on Form 1040, line 20a . . . . 1.
Enter one-half of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19,
and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount, if any, from Form 1040, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount on line 6 less than the amount on line 5?
No.
None of your social security benefits are taxable. Enter -0- on Form 1040,
STOP
line 20b.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
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 2012,
enter $25,000
...............
Married filing separately and you lived with your spouse at any time
in 2012, skip lines 8 through 15; multiply line 7 by 85% (.85) and
enter the result on line 16. Then go to line 17
Is the amount on line 8 less than the amount on line 7?
No.
None of your social security benefits are taxable. Enter -0- on Form 1040,
STOP
line 20b. If you are married filing separately and you lived apart from your
spouse for all of 2012, be sure you entered “D” to the right of the word
“benefits” on line 20a.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 11 by 85% (.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1 by 85% (.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040, line 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TIP
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
If any of your benefits are taxable for 2012 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.
-29-
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 21 Through 24
main an eligible individual during the
testing period. See Form 8889, Part III.
Gambling winnings, including lotteries, raffles, a lump-sum payment from
the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for
Schedule A, line 28.
TIP
Attach Form(s) W-2G to
Form 1040 if any federal income tax was withheld.
Alternative trade adjustment assistance (ATAA) or reemployment trade
adjustment assistance (RTAA) 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.
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.
Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible
personal property. See Fractional Interest in Tangible Personal Property in
Pub. 526. Interest and an additional 10%
tax apply to the amount of the recapture.
See the instructions for line 60.
Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property
within 3 years of the contribution. See
Recapture if no exempt use in Pub. 526.
Canceled debts. These amounts
may be shown in box 2 of Form 1099-C.
However, part or all of your income
from the cancellation of debt may be
nontaxable. See Pub. 4681 or go to
IRS.gov and enter “canceled debt” or
“foreclosure” in the search box.
Taxable part of disaster relief payments. See Pub. 525 to figure the taxa-
ble part, if any. If any of your disaster
relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable
part.
Nontaxable income. Do not report any
nontaxable income on line 21. Examples
of nontaxable income include the following.
Child support.
Payments you received to help you
pay your mortgage loan under the HFA
Hardest Hit Fund or the Emergency
Homeowners' Loan Program or similar
state program.
Any Pay-for-Performance Success
Payments that reduce the principal balance of your home mortgage under the
Home Affordable Modification Program.
Life insurance proceeds received
because of someone's death (other than
from certain employer-owned life insurance contracts).
Gifts and bequests. However, if
you received a gift or bequest from a
foreign person of more than $14,723,
you may have to report information
about it on Form 3520, Part IV. See the
Instructions for Form 3520.
Net operating loss (NOL) deduction.
Include on line 21 any NOL deduction
from an earlier year. Subtract it from
any income on line 21 and enter the result. If the result is less than zero, enter
it in parentheses. On the dotted line next
to line 21, enter “NOL” and show the
amount of the deduction in parentheses.
See Pub. 536 for details.
Adjusted Gross
Income
Line 23
Educator Expenses
If you were an eligible educator in 2012,
you can deduct on line 23 up to $250 of
qualified expenses you paid in 2012. If
you and your spouse are filing jointly
and both of you were eligible educators,
the maximum deduction is $500. However, neither spouse can deduct more
than $250 of his or her qualified expenses on line 23. You may be able to deduct expenses that are more than the
Need more information or forms? Visit IRS.gov.
-30-
$250 (or $500) limit on Schedule A,
line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who
worked in a school for at least 900 hours
during a school year.
Qualified expenses include ordinary
and necessary expenses paid in connection with books, supplies, equipment
(including computer equipment, software, and services), and other materials
used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be
required to be considered necessary.
Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or
physical education.
You must reduce your qualified expenses by the following amounts.
Excludable U.S. series EE and I
savings bond interest from Form 8815.
Nontaxable qualified tuition program earnings or distributions.
Any nontaxable distribution of
Coverdell education savings account
earnings.
Any reimbursements you received
for these expenses that were not reported
to you in box 1 of your Form W-2.
For more details, use Teletax topic
458 or see Pub. 529.
Line 24
Certain Business Expenses
of Reservists, Performing
Artists, and Fee-Basis
Government Officials
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.
Business expenses of fee-basis
state or local government officials.
For more details, see Form 2106 or
2106-EZ.
2012 Form 1040—Lines 25 Through 29
Line 25
Line 27
Line 29
Health Savings Account
(HSA) Deduction
Deductible Part of
Self-Employment Tax
Self-Employed Health
Insurance Deduction
You may be able to take this deduction
if contributions (other than employer
contributions, rollovers, and qualified
HSA funding distributions from an IRA)
were made to your HSA for 2012. See
Form 8889.
Line 26
If you were self-employed and owe
self-employment tax, fill in Schedule SE
to figure the amount of your deduction.
If you completed Section A of Schedule SE, the deductible part of your
self-employment tax is on line 6. If you
completed Section B of Schedule SE, it
is on line 13.
Moving Expenses
Line 28
You may be able to deduct the amount
you paid for health insurance for yourself, your spouse, and your dependents.
The insurance can also cover your child
who was under age 27 at the end of
2012, even if the child was not your dependent. A child includes your son,
daughter, stepchild, adopted child, or
foster child (defined in the line 6c instructions).
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 or see Form 3903.
Self-Employed SEP,
SIMPLE, and Qualified Plans
If you were self-employed or a partner,
you may be able to take this deduction.
See Pub. 560 or, if you were a minister,
Pub. 517.
One of the following statements must
be true.
You were self-employed and had a
net profit for the year.
You were a partner with net earnings from self-employment.
You used one of the optional methods to figure your net earnings from
self-employment on Schedule SE.
You received wages in 2012 from
an S corporation in which you were a
more-than-2% shareholder. Health in-
Self-Employed Health Insurance Deduction Worksheet—Line 29
Before you begin:
Keep for Your Records
If, during 2012, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA
(ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation
pension recipient, see the instructions for Form 8885 to figure the amount to enter on line 1 of this
worksheet.
Be sure you have read the Exception in the instructions for this line to see if you can use this
worksheet instead of Pub. 535 to figure your deduction.
1. Enter the total amount paid in 2012 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2012 for you, your
spouse, and your dependents. Your insurance can also cover your child who was under age 27 at
the end of 2012, even if the child was not your dependent. But do not include amounts for any
month you were eligible to participate in an employer-sponsored health plan or amounts paid from
retirement plan distributions that were nontaxable because you are a retired public safety
officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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. Do not include
Conservation Reserve Program payments exempt from self-employment tax . . . . . . . . . . . . . . . . . . .
3. Selfemployed 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
3.
*If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the
amount from Schedule SE, Section B, line 4b.
**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does not include
capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned
income is your Medicare wages (box 5 of Form W-2) from that corporation.
-31-
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 29 Through 32
surance premiums paid or reimbursed by
the S corporation are shown as wages on
Form W-2.
The insurance plan must be established under your business. Your personal
services must have been a material income-producing factor in the business.
If you are filing Schedule C, C-EZ, or F,
the policy can be either in your name or
in the name of the business.
If you are a partner, the policy can be
either in your name or in the name of the
partnership. You can either pay the premiums yourself or your partnership can
pay them and report them as guaranteed
payments. If the policy is in your name
and you pay the premiums yourself, the
partnership must reimburse you and report the premiums as guaranteed payments.
If you are a more-than-2% shareholder in an S corporation, the policy can be
either in your name or in the name of the
S corporation. You can either pay the
premiums yourself or the S corporation
can pay them and report them as wages.
If the policy is in your name and you
pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form
W-2 in 2012 and you also report the premium payments or reimbursements as
wages on Form 1040, line 7.
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 2012, amounts paid for health insurance coverage for that month cannot be
used to figure the deduction. Also, if
you were eligible for any month or part
of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your
child who was under age 27 at the end
of 2012, do not use amounts paid for
coverage for that month to figure the deduction.
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.
Medicare premiums you voluntarily
pay to obtain insurance in your name
that is similar to qualifying private
health insurance can be used to figure
the deduction. Amounts paid for health
insurance coverage from retirement plan
distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction.
For more details, see Pub. 535.
If you qualify to take the deduction,
use the Self-Employed Health Insurance
Deduction Worksheet to figure the
amount you can deduct.
Exception. Use Pub. 535 instead of the
Self-Employed Health Insurance Deduction Worksheet in these instructions to
figure your deduction if any of the following applies.
You had more than one source of
income subject to self-employment tax.
You file Form 2555 or 2555-EZ.
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.
Lines 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 or see Pub. 504.
Line 32
IRA Deduction
If you made any nondeductible
contributions to a traditional
individual retirement arrangement (IRA) for 2012, you must report
them on Form 8606.
TIP
If you made contributions to a traditional IRA for 2012, you may be able to take
an IRA deduction. But you, or your
spouse if filing a joint return, must have
Need more information or forms? Visit IRS.gov.
-32-
had earned income to do so. For IRA
purposes, earned income includes alimony and separate maintenance payments
reported on line 11. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat
pay you received. If you were self-employed, earned income is generally your
net earnings from self-employment if
your personal services were a material
income-producing factor. For more details, see Pub. 590. A statement should
be sent to you by May 31, 2013, that
shows all contributions to your traditional IRA for 2012.
Use the IRA Deduction Worksheet to
figure the amount, if any, of your IRA
deduction. But read the following
10-item list before you fill in the worksheet.
1. If you were age 701 2 or older at
the end of 2012, you cannot deduct any
contributions made to your traditional
IRA for 2012 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 (saver's credit). See the instructions for line 50.
If you are filing a joint return
and you or your spouse made
CAUTION
contributions to both a traditional IRA and a Roth IRA for 2012, do
not use the IRA Deduction Worksheet in
these instructions. Instead, see Pub. 590
to figure the amount, if any, of your IRA
deduction.
!
3. You cannot deduct elective deferrals to a 401(k) plan, 403(b) 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 50.
4. If you made contributions to your
IRA in 2012 that you deducted for 2011,
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
2012 Form 1040—Line 32
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.
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. Do not include any repayments of
qualified reservist distributions. You
cannot deduct them. For information on
how to report these repayments, see
Qualified reservist repayments in Pub.
590.
10. If the total of your IRA deduction
on line 32 plus any nondeductible con-
tribution to your traditional IRAs shown
on Form 8606 is less than your total traditional IRA contributions for 2012, see
Pub. 590 for special rules.
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
-33-
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
2012.
TIP
You may be able to take the retirement savings contributions
credit. See the line 50 instruc-
tions.
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Line 32
IRA Deduction Worksheet—Line 32
Keep for Your Records
If you were age 701 2 or older at the end of 2012, you cannot deduct any contributions made to your traditional IRA or
treat them as nondeductible contributions. Do not complete this worksheet for anyone age 701 2 or older at the end of
CAUTION
2012. If you are married filing jointly and only one spouse was under age 701 2 at the end of 2012, complete this worksheet only for that spouse.
!
Before you begin:
1a.
b.
2.
3.
4.
5.
6.
Be sure you have read the 10-item list in the instructions for this line. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).
If you are married filing separately and you lived apart from your spouse for all of 2012, enter “D” on the dotted
line next to Form 1040, line 32. If you do not, you may get a math error notice from the IRS.
Your IRA
Spouse's IRA
Were you covered by a retirement plan (see Were You Covered by a
Retirement Plan?)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.
Yes
No
If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . 1b.
Yes
No
Next. If you checked “No” on line 1a (and “No” on line 1b if married filing
jointly), skip lines 2 through 6, enter the applicable amount below on line 7a
(and line 7b if applicable), and go to line 8.
$5,000, if under age 50 at the end of 2012.
$6,000, if age 50 or older but under age 701 2 at the end of 2012.
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 2012, enter $68,000
Qualifying widow(er), enter $112,000
Married filing jointly, enter $112,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $183,000 for the person who was not
covered by a plan
Married filing separately and you lived with your spouse at any time in
2012, 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, plus 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount on line 5 less than the amount on line 2?
None of your IRA contributions are deductible. For details on
No.
STOP
nondeductible IRA contributions, see Form 8606.
Yes.
Subtract line 5 from line 2 in each column. Follow the instruction
below that applies to you.
If single, head of household, or married filing separately,
and the result is $10,000 or more, enter the applicable
amount below on line 7 for that column and go to line 8.
i. $5,000, if under age 50 at the end of 2012.
ii. $6,000, if age 50 or older but under age 701 2 at the
end of 2012.
If the result is less than $10,000, go to line 7.
If married filing jointly or qualifying widow(er), and the
result is $20,000 or more ($10,000 or more in the column
for the IRA of a person who was not covered by a
retirement plan), enter the applicable amount below on
line 7 for that column and go to line 8.
i. $5,000, if under age 50 at the end of 2012.
ii. $6,000 if age 50 or older but under age 701 2 at the
end of 2012.
Otherwise, go to line 7.
Need more information or forms? Visit IRS.gov.
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2a.
2b.
5a.
5b.
6a.
6b.
2012 Form 1040—Line 32
IRA Deduction Worksheet—Continued
Your IRA
7.
8.
9.
10.
Multiply lines 6a and 6b by the percentage below that applies to you. If the
result is not a multiple of $10, increase it to the next multiple of $10 (for
example, increase $490.30 to $500). If the result is $200 or more, enter the
result. But if it is less than $200, enter $200.
Single, head of household, or married filing separately, multiply by 50%
(.50) (or by 60% (.60) in the column for the IRA of a person who is age
50 or older at the end of 2012)
Married filing jointly or qualifying widow(er), multiply by 25% (.25) (or
by 30% (.30) in the column for the IRA of a person who is age 50 or
older at the end of 2012). But if you checked “No” on either
line 1a or 1b, then in the column for the IRA of the person
who was not covered by a retirement plan,
multiply by 50% (.50) (or by 60% (.60) if age 50 or older
at the end of 2012)
Enter the total of your (and your spouse's if filing
jointly):
Wages, salaries, tips, etc. Generally, this is the
amount reported in box 1 of Form W-2. Exceptions
are explained earlier in these instructions for line 32
8.
Alimony and separate maintenance payments
reported on Form 1040, line 11
Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q
Enter the earned income you (and your spouse if
filing jointly) received as a self-employed individual
or a partner. Generally, this is your (and your
spouse's if filing jointly) net earnings from
self-employment if your personal services were a
material income-producing factor, minus any
deductions on Form 1040, lines 27 and 28. If zero or
less, enter -0-. For more details, see Pub.
590 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . .
10.
!
CAUTION
11.
12.
Spouse's IRA
7a.
7b.
11a.
11b.
12a.
12b.
If married filing jointly and line 10 is less than $10,000 ($11,000 if
one spouse is age 50 or older at the end of 2012; $12,000 if both
spouses are age 50 or older at the end of 2012), stop here and see
Pub. 590 to figure your IRA deduction.
Enter traditional IRA contributions made, or that will be made by April 15,
2013, for 2012 to your IRA on line 11a and to your spouse's IRA on
line 11b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the
smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the
amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if
you want, you can deduct a smaller amount and treat the rest as a
nondeductible contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 33
Student Loan Interest
Deduction
You can take this deduction only if all of
the following apply.
You paid interest in 2012 on a
qualified student loan (defined later).
Your filing status is any status except married filing separately.
Your modified adjusted gross income (AGI) is less than: $75,000 if single, head of household, or qualifying
widow(er); $155,000 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 else's (such as your parent's)
2012 tax return.
Use the worksheet in these instructions to figure your student loan interest
deduction.
Exception. Use Pub. 970 instead of the
worksheet in these instructions to figure
your student loan interest deduction if
-35-
you file Form 2555, 2555-EZ, or 4563,
or you exclude income from sources
within Puerto Rico.
Qualified student loan. A qualified
student loan is any loan you took out to
pay the qualified higher education expenses for any of the following individuals who was an eligible student.
1. Yourself or your spouse.
2. Any person who was your dependent when the loan was taken out.
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Line 33
3. Any person you could have
claimed as a dependent for the year the
loan was taken out except that:
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 ($3,800 for 2012),
or
c. You, or your spouse if filing
jointly, could be claimed as a dependent
on someone else's return.
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. For
details, see Pub. 970.
Qualified higher education expenses.
Qualified higher education expenses
generally include tuition, fees, room and
board, and related expenses such as
books and supplies. The expenses must
be for education in a degree, certificate,
or similar program at an eligible educational institution. An eligible educational institution includes most colleges,
universities, and certain vocational
schools. For details, see Pub. 970.
Student Loan Interest Deduction Worksheet—Line 33
Before you begin:
1.
2.
3.
Keep for Your Records
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for
line 36).
Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 970 to
figure your deduction.
Enter the total interest you paid in 2012 on qualified student loans (see above). Do not enter more
than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Enter the amount from Form 1040, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
5.
Enter the total of the amounts from Form 1040, lines 23 through 32, plus any
write-in adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . 3.
Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
Enter the amount shown below for your filing status.
6.
Single, head of household, or qualifying
widow(er)—$60,000
Married filing jointly—$125,000
Is the amount on line 4 more than the amount on line 5?
4.
.............
5.
No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
7.
8.
9.
Yes. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to
at least three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on
Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such
as on Schedule A, C, E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
Need more information or forms? Visit IRS.gov.
-36-
.
2012 Form 1040—Lines 34 Through 40
Line 34
Tuition and Fees
If you paid qualified tuition and fees for
yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.
You may be able to take a
credit for your educational expenses instead of a deduction.
See the instructions for lines 49 and 66
for details.
TIP
Line 35
Domestic Production
Activities Deduction
You may be able to deduct up to 9% 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 in the United States,
b. Any qualified film you produced,
or
c. Electricity, natural gas, or potable
water you produced in the United States.
In certain cases, the references above
to the United States include Puerto Rico.
Your deduction may be reduced if
you had oil-related qualified production
activities income.
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.
Archer MSA deduction (see Form
8853). Identify as “MSA.”
Jury duty pay if you gave the pay
to your employer because your employer paid your salary while you served on
the jury. Identify as “Jury Pay.”
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 involving certain unlawful discrimination claims, but only to the extent of gross income from such actions
(see Pub. 525). Identify as “UDC.”
Attorney fees and court costs you
paid in connection with an award from
the IRS for information you provided
that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income. Identify
as “WBF.”
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
Line 39a
If you were born before January 2, 1948,
or were blind at the end of 2012, 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, 1948, or was
blind at the end of 2012, also check the
appropriate box(es) for your spouse. Be
sure to enter the total number of boxes
checked. Do not check any box(es) for
your spouse if your filing status is head
of household.
Blindness
If you were not totally blind as of December 31, 2012, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:
You cannot see better than 20/200
in your better eye with glasses or contact
lenses, or
Your field of vision is 20 degrees
or less.
If your eye condition is not likely to
improve beyond the conditions listed
above, you can get a statement certified
by your eye doctor (ophthalmologist or
optometrist) to this effect instead.
You must keep the statement for your
records.
Line 39b
If your filing status is married filing separately (box 3 is checked), and your
spouse itemizes deductions on his or her
return, check the box on line 39b. Also
check that box if you were a dual-status
alien. But if you were a dual-status alien
and you file a joint return with your
spouse who was a U.S. citizen or resident alien at the end of 2012 and you
and your spouse agree to be taxed on
your combined worldwide income, do
not check the box.
Line 40
Itemized Deductions or
Standard Deduction
In most cases, your federal income tax
will be less if you take the larger of your
-37-
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 40 and 44
itemized deductions or standard deduction.
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 line 40.
Exception 1 – dependent. If you, or
your spouse if filing jointly, can be
claimed as a dependent on someone
else's 2012 return, use the Standard Deduction Worksheet for Dependents to
figure your standard deduction.
Exception 2 – box on line 39a checked.
If you checked any box on line 39a, use
the chart below the Standard Deduction
Worksheet for Dependents to figure
your standard deduction.
Exception 3 – box on line 39b
checked. If you checked the box on
line 39b, your standard deduction is
zero, even if you were born before January 2, 1948, or were blind.
If you received a refund in
2012 of an amount (such as reCAUTION
al estate taxes) that increased
your standard deduction in an earlier
year, you generally have to include the
refund in your income. See Recoveries
in Pub. 525.
!
Line 44
Tax
Include in the total on line 44 all of the
following taxes that apply.
Tax on your taxable income. Figure the tax using one of the methods described here.
Tax from Form 8814 (relating to
the election to report child's interest or
dividends). Check the appropriate box.
Tax from Form 4972 (relating to
lump-sum distributions). Check the appropriate box.
Tax due to making a section 962
election (the election made by a domes-
tic shareholder of a controlled foreign
corporation to be taxed at corporate
rates). See section 962 for details. Check
the appropriate box and attach a statement showing how you figured the tax.
Recapture of an education credit.
You may owe this tax if you claimed an
education credit in an earlier year, and
either tax-free educational assistance or
a refund of qualified expenses was received in 2012 for the student. See Form
8863 for more details. Enter the amount
and “ECR” in the space next to line 44.
Do you want the IRS to figure the
tax on your taxable income for you?
Yes. See chapter 29 of Pub. 17 for
details, including who is eligible and
what to do. If you have paid too much,
we will send you a refund. If you did not
pay enough, we will send you a bill.
No. Use one of the following
methods to figure your tax.
Tax Table or Tax Computation
Worksheet. If your taxable income is
less than $100,000, you must use the
Tax Table, later in these instructions, to
figure your tax. Be sure you use the correct column. If your taxable income is
$100,000 or more, use the Tax Computation Worksheet right after the Tax Table.
However, do not use the Tax Table or
Tax Computation Worksheet to figure
your tax if any of the following applies.
Form 8615. Form 8615 generally must
be used to figure the tax for any child
who had more than $1,900 of investment income, such as taxable interest,
ordinary dividends, or capital gains (including capital gain distributions), and
who either:
1. Was under age 18 at the end of
2012,
2. Was age 18 at the end of 2012
and did not have earned income that was
more than half of the child's support, or
3. Was a full-time student over age
18 and under age 24 at the end of 2012
and did not have earned income that was
more than half of the child's support.
Need more information or forms? Visit IRS.gov.
-38-
But if the child files a joint return for
2012 or if neither of the child's parents
was alive at the end of 2012, do not use
Form 8615 to figure the child's tax.
A child born on January 1, 1995, is
considered to be age 18 at the end of
2012; a child born on January 1, 1994, is
considered to be age 19 at the end of
2012; a child born on January 1, 1989, is
considered to be age 24 at the end of
2012.
Schedule D Tax Worksheet. If you
have to file Schedule D, and line 18 or
19 of Schedule D is more than zero, use
the Schedule D Tax Worksheet in the
Instructions for Schedule D to figure the
amount to enter on Form 1040, line 44.
But if you are filing Form 2555 or
2555-EZ, you must use the Foreign
Earned Income Tax Worksheet instead.
Qualified Dividends and Capital Gain
Tax Worksheet. Use the Qualified
Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you do
not have to use the Schedule D Tax
Worksheet and 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.
But if you are filing Form 2555 or
2555-EZ, you must use the Foreign
Earned Income Tax Worksheet instead.
Schedule J. If you had income from
farming or fishing (including certain
amounts received in connection with the
Exxon Valdez litigation), your tax may
be less if you choose to figure it using
income averaging on Schedule J.
Foreign Earned Income Tax Work
sheet. If you claimed the foreign earned
income exclusion, housing exclusion, or
housing deduction on Form 2555 or
2555-EZ, you must figure your tax using
the Foreign Earned Income Tax Worksheet.
2012 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 $650?
Yes. Add $300 to your earned income. Enter the total
2.
No. Enter $950
Enter the amount shown below for your filing status.
. . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Single or married filing separately—$5,950
...........................
Married filing jointly or qualifying widow(er)—$11,900
Head of household—$8,700
3.
Standard deduction.
a. Enter the smaller of line 1 or line 2. If born after January 1, 1948, 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, 1948, or blind, multiply the number on Form 1040, line 39a, by $1,150
($1,450 if single or head of household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Add lines 3a and 3b. Enter the total here and on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . . . . .
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, 1948, or Were Blind
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 . . . . . . . . . . . . . . . .
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
$7,400
8,850
Married filing jointly
or
Qualifying widow(er)
1
2
3
4
$13,050
14,200
15,350
16,500
Married filing separately
1
2
3
4
$7,100
8,250
9,400
10,550
Head of household
1
2
$10,150
11,600
-39-
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Line 44
Foreign Earned Income Tax Worksheet—Line 44
!
CAUTION
Keep for Your Records
If Form 1040, line 43, is zero, do not complete this worksheet.
1. Enter the amount from Form 1040, line 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or
Form 2555-EZ, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified
Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615,
whichever applies. See the instructions for line 44 to see which tax computation method applies.
(Do not use a second Foreign Earned Income Tax Worksheet to figure the tax on this line) . . . . . . . .
5. Tax on the amount on line 2. If the amount on line 2 is less than $100,000, use the Tax Table to
figure this tax. If the amount on line 2 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on
Form 1040, line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
3.
4.
5.
6.
*Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you
use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the
Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract
Form 1040, line 43, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If
the result is more than zero, that amount is your capital gain excess.
If you do not have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above.
These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax
Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax
Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for
Schedule D (Form 1040).
Need more information or forms? Visit IRS.gov.
-40-
2012 Form 1040—Line 44
Qualified Dividends and Capital Gain Tax Worksheet—Line 44
Keep for Your Records
Before you begin:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
See the earlier instructions for line 44 to see if you can use this worksheet to figure your tax.
Before completing this worksheet, complete Form 1040 through line 43.
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.
Enter the amount from Form 1040, line 43. However, if you are filing Form
2555 or 2555-EZ (relating to foreign earned income), enter the amount from
line 3 of the Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . .1.
Enter the amount from Form 1040, line 9b* . . . . . . . 2.
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
blank or a loss, enter -03.
No. Enter the amount from Form 1040, line 13
Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
If filing Form 4952 (used to figure investment
interest expense deduction), enter any amount from
line 4g of that form. Otherwise, enter -0- . . . . . . . . . . 5.
Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 6.
Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 7.
Enter:
$35,350 if single or married filing separately,
$70,700 if married filing jointly or qualifying widow(er),
. . . . . . . . . . . . . 8.
$47,350 if head of household.
Enter the smaller of line 1 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.
Subtract line 10 from line 9. This amount is taxed at 0% . . . . . . . . . . . . . . . . . .11.
Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.
Enter the amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.
Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14.
Multiply line 14 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax
Table to figure this tax. If the amount on line 7 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax
Table to figure this tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
Tax on all taxable income. Enter the smaller of line 17 or line 18. Also include this amount on
Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form
1040, line 44. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet . . . . . . . . . 19.
*If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
-41-
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 45 Through 50
Line 45
Alternative Minimum Tax
Use Form 6251 to figure the amount, if
any, of your alternative minimum tax
(AMT). Also see the Instructions for
Form 6251 to see if you must file the
form.
An electronic “AMT Assistant”
TIP is available on IRS.gov to help
you see if you should fill out
Form 6251. Enter “AMT Assistant” in
the search box.
Line 47
Foreign Tax Credit
If you paid income tax to a foreign
country, you may be able to take this
credit. Generally, you must complete
and attach Form 1116 to do so.
Exception. You do not have to complete Form 1116 to take this credit if all
of the following apply.
1. All of your foreign source gross
income was from interest and dividends
and all of that income and the foreign
tax paid on it were reported to you on
Form 1099-INT, Form 1099-DIV, or
Schedule K-1 (or substitute statement).
2. The total of your foreign taxes
was not more than $300 (not more than
$600 if married filing jointly).
3. You held the stock or bonds on
which the dividends or interest were
paid for at least 16 days and were not
obligated to pay these amounts to someone else.
4. You are not filing Form 4563 or
excluding income from sources within
Puerto Rico.
5. All of your foreign taxes were:
a. Legally owed and not eligible for
a refund or reduced tax rate under a tax
treaty, and
b. Paid to countries that are recognized by the United States and do not
support terrorism.
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.
No. See Form 1116 to find out if
you can take the credit and, if you can, if
you have to file Form 1116.
your filing status is married filing jointly.
Line 48
You may be able to take this credit if
you, or your spouse if filing jointly,
made (a) contributions, other than rollover contributions, to a traditional or
Roth IRA; (b) elective deferrals to a
401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c)
voluntary employee contributions to a
qualified retirement plan (including the
federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.
Credit for Child and
Dependent Care Expenses
You may be able to take this credit if
you paid someone to care for:
Your qualifying child under age 13
whom you claim as your dependent,
Your disabled spouse or any other
disabled person who could not care for
himself or herself, or
Your child whom you could not
claim as a dependent because of the
rules for Children of divorced or separated parents in the instructions for
line 6c.
For details, use TeleTax topic 602 or
see Form 2441.
Line 49
Education Credits
If you (or your dependent) paid qualified
expenses in 2012 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 else's (such as your parent's) 2012
tax return.
Your filing status is married filing
separately.
The amount on Form 1040, line 38,
is $90,000 or more ($180,000 or more if
married filing jointly).
You are taking a deduction for tuition and fees on Form 1040, line 34, for
the same student.
You, or your spouse, were a nonresident alien for any part of 2012 unless
Need more information or forms? Visit IRS.gov.
-42-
Line 50
Retirement Savings
Contributions Credit
(Saver's Credit)
However, you cannot take the credit
if either of the following applies.
1. The amount on Form 1040,
line 38, is more than $28,750 ($43,125 if
head of household; $57,500 if married
filing jointly).
2. The person(s) who made the
qualified contribution or elective deferral (a) was born after January 1, 1995,
(b) is claimed as a dependent on someone else's 2012 tax return, or (c) was a
student (defined next).
You were a student if during any part
of 5 calendar months of 2012 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 school offering
courses only through the Internet.
For more details, use TeleTax topic
610 or see Form 8880.
2012 Form 1040—Line 51
2012 Child Tax Credit Worksheet—Line 51
CAUTION
Part 1
Keep for Your Records
1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end
of 2012, and meet all the conditions in Steps 1 through 3 in the instructions for line 6c. Make sure you checked
the box on Form 1040, line 6c, column (4), for each qualifying child.
2. If you do not have a qualifying child, you cannot claim the child tax credit.
3. If your qualifying child has an ITIN instead of an SSN, file Schedule 8812.
4. Do not use this worksheet, but use Pub. 972 instead, if:
a. You are claiming the adoption credit, mortgage interest credit, District of Columbia first-time homebuyer
credit, or residential energy efficient property credit,
b. You are excluding income from Puerto Rico, or
c. You are filing Form 2555, 2555-EZ, or 4563.
1.
Number of qualifying children:
Enter the result.
2.
Enter the amount from Form 1040, line 38.
3.
Enter the amount shown below for your filing status.
4.
$1,000.
●
Married filing jointly — $110,000
●
Single, head of household, or
qualifying widow(er) — $75,000
●
Married filing separately — $55,000
1
2
3
Is the amount on line 2 more than the amount on line 3?
No. Leave line 4 blank. Enter -0- on line 5, and go
to line 6.
Yes. Subtract line 3 from line 2.
If the result is not a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.
4
5.
Multiply the amount on line 4 by 5% (.05). Enter the result.
6.
Is the amount on line 1 more than the amount on line 5?
5
No. STOP
You cannot take the child tax credit on Form 1040,
line 51. You also cannot take the additional child
tax credit on Form 1040, line 65. Complete the rest
of your Form 1040.
Yes. Subtract line 5 from line 1. Enter the result.
Go to Part 2.
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6
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Line 51
2012 Child Tax Credit Worksheet—Continued
Before you begin Part 2:
Part 2
Keep for Your Records
Figure the amount of any credits you are claiming on Form 5695, Part II; Form 8834,
Part I; Form 8910; Form 8936; or Schedule R.
7.
Enter the amount from Form 1040, line 46.
8.
Add any amounts from:
7
Form 1040, line 47
Form 1040, line 48 +
Form 1040, line 49 +
Form 1040, line 50 +
Form 5695, line 32 +
Form 8834, line 23 +
Form 8910, line 22 +
Form 8936, line 23 +
Schedule R, line 22 +
Enter the total.
9.
8
Are the amounts on lines 7 and 8 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.
9
No. Subtract line 8 from line 7.
10.
Is the amount on line 6 more than the amount on line 9?
Yes. Enter the amount from line 9.
Also, you may be able to take the
This is your child tax
additional child tax credit. See the
credit.
TIP below.
No. Enter the amount from line 6.
10
Enter this amount on
Form 1040, line 51.
1040
TIP
You may be able to take the additional child tax credit
on Form 1040, line 65, if you answered “Yes” on line 9 or
line 10 above.
●
First, complete your Form 1040 through lines 64a and 64b.
●
Then, use Schedule 8812 to figure any additional child tax
credit.
Need more information or forms? Visit IRS.gov.
-44-
2012 Form 1040—Lines 52 Through 57
Line 52
Residential Energy Credits
Residential energy efficient property
credit. You may be able to take this
credit by completing and attaching Form
5695 if you paid for any of the following
during 2012.
Qualified solar electric property for
use in your home located in the United
States.
Qualified solar water heating property for use in your home located in the
United States.
Qualified fuel cell property installed on or in connection with your main
home located in the United States.
Qualified small wind energy property for use in connection with your
home located in the United States.
Qualified geothermal heat pump
property installed on or in connection
with your home located in the United
States.
Nonbusiness energy property credit.
You may be able to take this credit by
completing and attaching Form 5695 for
any of the following improvements to
your main home located in the United
States in 2012 if they are new and meet
certain requirements for energy efficiency.
Any insulation material or system
primarily designed to reduce heat gain
or loss in your home.
Exterior windows (including skylights).
Exterior doors.
A metal roof or asphalt roof with
pigmented coatings or cooling granules
primarily designed to reduce the heat
gain in your home.
You may also be able to take this
credit for the cost of the following items
if the items meet certain performance
and quality standards.
Certain electric heat pump water
heaters, electric heat pumps, central air
conditioners, and natural gas, propane,
or oil water heaters.
A qualified furnace or hot water
boiler that uses natural gas, propane, or
oil.
A stove that burns biomass fuel to
heat your home or to heat water for use
in your home.
An advanced main air circulating
fan used in a natural gas, propane, or oil
furnace.
Condos and coops. If you are a member of a condominium management association for a condominium you own or
a tenant-stockholder in a cooperative
housing corporation, you are treated as
having paid your proportionate share of
any costs of such association or corporation for purposes of these credits.
More details. For details, see Form
5695.
Line 53
Other Credits
Enter the total of the following credits
on line 53 and check the appropriate
box(es). Check all boxes that apply. 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.
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.
Credit for prior year minimum tax.
If you paid alternative minimum tax in a
prior year, see Form 8801.
Mortgage interest credit. If a state
or local government gave you a mortgage credit certificate, see Form 8396.
Credit for the elderly or the disabled. See Schedule R.
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 2012. See the Instructions for
Form 8839.
District of Columbia first-time
homebuyer credit. See Form 8859.
Qualified plug-in electric drive motor vehicle credit. See Form 8936.
Qualified electric vehicle credit.
You cannot claim this credit for a vehicle placed in service after 2006. You can
claim this credit only if you have an
electric vehicle passive activity credit
carried forward from a prior year. See
Form 8834, Part II.
Alternative motor vehicle credit.
See Form 8910 if you placed a new fuel
-45-
cell motor vehicle in service during
2012.
Alternative fuel vehicle refueling
property credit. See Form 8911.
Credit to holders of tax credit
bonds. See Form 8912.
Other Taxes
Line 57
Unreported Social Security
and Medicare Tax from
Forms 4137 and 8919
Enter the total of any taxes from Form
4137 and Form 8919. Check the appropriate box(es).
Form 4137. If you received tips of $20
or more in any month and you did not
report the full amount to your employer,
you must pay the social security and
Medicare or railroad retirement (RRTA)
tax on the unreported tips.
Do not include the value of any noncash tips, such as tickets or passes. You
do not pay social security and Medicare
taxes or RRTA tax on these noncash
tips.
To figure the social security and
Medicare tax, use Form 4137. If you
owe RRTA tax, contact your employer.
Your employer will figure and collect
the RRTA tax.
You may be charged a penalty
equal to 50% of the social seCAUTION
curity and Medicare or RRTA
tax due on tips you received but did not
report to your employer.
!
Form 8919. If you are an employee
who received wages from an employer
who did not withhold social security and
Medicare tax from your wages, use
Form 8919 to figure your share of the
unreported tax. Include on line 57 the
amount from line 13 of Form 8919. Include the amount from line 6 of Form
8919 on Form 1040, line 7.
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 58 Through 60
Line 58
Additional Tax on IRAs,
Other Qualified Retirement
Plans, etc.
If any of the following apply, see Form
5329 and its instructions to find out if
you owe this tax and if you must file
Form 5329.
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 (HSAs).
3. You received taxable distributions from Coverdell ESAs or qualified
tuition programs.
4. You were born before July 1,
1941, and did not take the minimum required distribution from your IRA or
other qualified retirement plan.
Exception. If only item (1) applies and
distribution code 1 is correctly shown in
box 7 of Form 1099-R, you do not have
to file Form 5329. Instead, multiply the
taxable amount of the distribution by
10% (.10) and enter the result on line 58.
The taxable amount of the distribution is
the part of the distribution you reported
on Form 1040, line 15b or line 16b, or
on Form 4972. Also, enter “No” under
the heading Other Taxes to the left of
line 58 to indicate that you do not have
to file Form 5329. But you must file
Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form
1099-R or you qualify for an exception,
such as the exceptions for qualified
medical expenses, qualified higher education expenses, qualified first-time
homebuyer distributions, or a qualified
reservist distribution.
Line 59a
Household Employment
Taxes
Enter the household employment taxes
you owe for having a household em-
ployee. 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
$1,800 or more in 2012. Cash wages include wages paid by check, money order, etc. But do not count amounts paid
to an employee who was under age 18 at
any time in 2012 and was a student.
2. You withheld federal income tax
during 2012 at the request of any household employee.
3. You paid total cash wages of
$1,000 or more in any calendar quarter
of 2011 or 2012 to household employees.
Any person who does household work is
a household employee if you can control
what will be done and how it will be
done. Household work includes work
done in or around your home by babysitters, nannies, health aides, maids, yard
workers, and similar domestic workers.
Line 59b
First-time Homebuyer Credit
Repayment
Enter the first-time homebuyer credit
you have to repay if you:
Disposed of the home within 36
months after buying it,
Stopped using the home as your
main home within 36 months after buying it, or
Bought the home in 2008.
If you bought the home in 2008 and
owned and used it as your main home
for all of 2012, you can enter your 2012
repayment on this line without attaching
Form 5405.
See the Form 5405 instructions for
details and for exceptions to the repayment rule. Also see the Form 5405 instructions if the home you bought was
destroyed, condemned, or disposed of
under threat of condemnation and you
did not buy a new home within 2 years.
Line 60
Other Taxes
Use line 60 to report any taxes not reported elsewhere on your return or other
schedules. To find out if you owe the
Need more information or forms? Visit IRS.gov.
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tax, see the form or publication indicated. In the space next to line 60, enter
the amount of the tax and the code that
identifies it. If you need more room, attach a statement listing the amount of
each tax and the code. Enter on line 60
the total of all of the following taxes you
owe.
1. Additional tax on health savings
account (HSA) distributions (see Form
8889, Part II). Identify as “HSA.”
2. Additional tax on an HSA because you did not remain an eligible individual during the testing period (see
Form 8889, Part III). Identify as
“HDHP.”
3. Additional tax on Archer MSA
distributions (see Form 8853). Identify
as “MSA.”
4. Additional tax on Medicare Advantage MSA distributions (see Form
8853). Identify as “Med MSA.”
5. 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 plug-in electric vehicle
credit (see Form 8834, Part I). Identify
as “8834R.”
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.”
g. Alternative motor vehicle credit
(see
Form
8910).
Identify
as
“AMVCR.”
h. Alternative fuel vehicle refueling
property credit (see Form 8911). Identify as “ARPCR.”
i. Qualified plug-in electric drive
motor vehicle credit (see Form 8936).
Identify as “8936R.”
6. Recapture of federal mortgage
subsidy. If you sold your home in 2012
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.”
2012 Form 1040—Lines 60 Through 63
7. Recapture of COBRA premium
assistance. If you received premium assistance under COBRA continuation
coverage that covered you, your spouse,
or any of your dependents, and your
modified adjusted gross income is more
than $125,000 ($250,000 if married filing jointly), see Pub. 502. Identify as
“COBRA.”
8. Section 72(m)(5) excess benefits
tax (see Pub. 560). Identify as “Sec.
72(m)(5).”
9. 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.”
10. 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.”
11. Tax on accumulation distribution
of trusts (see Form 4970). Identify as
“ADT.”
12. Excise tax on insider stock compensation from an expatriated corporation. See section 4985. Identify as
“ISC.”
13. Interest on the tax due on installment income from the sale of certain
residential lots and timeshares. Identify
as “453(l)(3).”
14. Interest on the deferred tax on
gain from certain installment sales with
a sales price over $150,000. Identify as
“453A(c).”
15. Additional tax on recapture of a
charitable contribution deduction relating to a fractional interest in tangible
personal property. See Pub. 526. Identify as “FITPP.”
16. Look-back interest under section
167(g) or 460(b). See Form 8697 or
8866. Identify as “From Form 8697” or
“From Form 8866.”
17. Any negative amount on Form
8885, line 5, because of advance payments of the health coverage tax credit
you received for months you were not
eligible. Enter this additional tax as a
positive amount. Identify as “HCTC.”
18. Additional tax on income you received from a nonqualified deferred
compensation plan that fails to meet the
requirements of section 409A. This income should be shown in box 12 of
Form W-2 with code Z, or in box 15b of
Form 1099-MISC. The tax is 20% of the
amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii).
See section 409A(a)(1)(B) for details.
Identify as “NQDC.”
19. Additional tax on compensation
you received from a nonqualified deferred compensation plan described in section 457A if the compensation would
have been includible in your income in
an earlier year except that the amount
was not determinable until 2012. The
tax is 20% of the amount required to be
included in income plus an interest
amount determined under section
457A(c)(2). See section 457A for details. Identify as “457A.”
20. Tax on noneffectively connected
income for any part of the year you were
a nonresident alien (see the Instructions
for Form 1040NR). Identify as “From
Form 1040NR.”
Payments
Line 62
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 62. 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 2012 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest
income, unemployment compensation,
social security benefits, or other income
you received, include the amount withheld in the total on line 62. This should
be shown in box 4 of Form 1099 or
box 6 of Form SSA-1099.
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Also include on line 62 any federal
income tax withheld that is shown on a
Schedule K-1.
Line 63
2012 Estimated Tax
Payments
Enter any estimated federal income tax
payments you made for 2012. Include
any overpayment that you applied to
your 2012 estimated tax from:
Your 2011 return, or
An amended return (Form 1040X).
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 2012. For an example of how to do
this, see Pub. 505. You may want to attach an explanation of how you and your
spouse divided the payments. 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 2012 or in
2013 before filing a 2012 return.
Divorced taxpayers. If you got divorced in 2012 and you made joint estimated tax payments with your former
spouse, enter your former spouse's SSN
in the space provided on the front of
Form 1040. If you were divorced and remarried in 2012, enter your present
spouse's SSN in the space provided on
the front of Form 1040. Also, under the
heading Payments to the left of line 63,
enter your former spouse's SSN, followed by “DIV.”
Name change. If you changed your
name because of marriage, divorce, etc.,
and you made estimated tax payments
using your former name, attach a statement to the front of Form 1040. On the
statement, explain all the payments you
and your spouse made in 2012 and the
name(s) and SSN(s) under which you
made them.
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 64a and 64b
Lines 64a and 64b—
Earned Income Credit (EIC)
4. Are you filing Form 2555 or 2555-EZ (relating to foreign
earned income)?
No. Continue
Yes. STOP
What Is the EIC?
The EIC is a credit for certain people who work. The credit may
give you a refund even if you do not owe any tax.
To Take the EIC:
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.
If you take the EIC even though you are not eligible
and it is determined that your error is due to reckless
CAUTION
or intentional disregard of the EIC rules, you will not
be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you will
not be allowed to take the credit for 10 years. See Form 8862,
who must file, later. You may also have to pay penalties.
5. Were you or your spouse a nonresident alien for any part of
2012?
Yes. See Nonresident
No. Go to Step 2.
aliens, later, under
Definitions and Special
Rules.
Step 2
Line 8a
+
Line 9a
+
Line 13*
+
=
*If line 13 is a loss, enter -0-.
1. If, in 2012:
3 or more children lived with you, is the amount on Form
1040, line 38, less than $45,060 ($50,270 if married
filing jointly)?
2 children lived with you, is the amount on Form 1040,
line 38, less than $41,952 ($47,162 if married filing
jointly)?
1 child lived with you, is the amount on Form 1040,
line 38, less than $36,920 ($42,130 if married filing
jointly)?
No children lived with you, is the amount on Form 1040,
line 38, less than $13,980 ($19,190 if married filing
jointly)?
Yes. Continue
No. STOP
You cannot take the
credit.
2. Do you, and your spouse if filing a joint return, have a
social security number that allows you to work or is valid
for EIC purposes (explained later under Definitions and
Special Rules)?
Yes. Continue
No. STOP
䊲
Line 8b
Investment Income
All Filers
䊲
Investment Income
1. Add the amounts from
Form 1040:
!
Step 1
䊲
You cannot take the
credit.
You cannot take the
credit.
Enter “No” on the dotted
line next to line 64a.
3. Is your filing status married filing separately?
No. Continue
Yes. STOP
You cannot take the
credit.
Need more information or forms? Visit IRS.gov.
2. Is your investment income more than $3,200?
Yes. Continue
No. Skip question 3; go
䊲
to question 4.
3. Are you filing Form 4797 (relating to sales of business
property)?
Yes. See Form 4797
No. STOP
filers, later, under
You cannot take the
Definitions and Special
credit.
Rules.
4. Do any of the following apply for 2012?
You are filing Schedule E.
You are reporting income from the rental of personal
property not used in a trade or business.
You are reporting income on Form 1040, line 21, from
Form 8814 (relating to election to report child's interest
and dividends).
Yes. You must use
No. Go to Step 3.
Worksheet 1 in Pub.
596 to see if you can
take the credit.
䊲
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2012 Form 1040—Lines 64a and 64b
Step 3
Qualifying Child
3. Could you be a qualifying child of another person for 2012?
(Check “No” if the other person is not required to file, and
is not filing, a 2012 tax return or is filing a 2012 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Skip Step 4; go to
Yes. STOP
Step 5.
You cannot take the
credit. Enter “No” on
the dotted line next to
line 64a.
A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister,
half brother, half sister, or a descendant of any of them (for example, your
grandchild, niece, or nephew)
AND
Step 4
was ...
Under age 19 at the end of 2012 and younger than you
(or your spouse, if filing jointly)
or
Filers Without a Qualifying
Child
1. Is the amount on Form 1040, line 38, less than $13,980
($19,190 if married filing jointly)?
Yes. Continue
No. STOP
Under age 24 at the end of 2012, a student (defined later), and younger than
you (or your spouse, if filing jointly)
䊲
or
Any age and permanently and totally disabled (defined later)
You cannot take the
credit.
AND
2. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2012? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
December 31, 1947, and before January 2, 1988.) If your
spouse died in 2012, see Pub. 596 before you answer.
Yes. Continue
No. STOP
Who is not filing a joint return for 2012
or is filing a joint return for 2012 only to claim a refund of withheld income
tax or estimated tax paid (see Pub. 596 for examples)
AND
䊲
Who lived with you in the United States for more than half of 2012.
If the child did not live with you for the required time, see Exception to time
lived with you, later.
You cannot take the
credit.
3. Was your main home, and your spouse's if filing a joint
return, in the United States for more than half of 2012?
Members of the military stationed outside the United States,
see Members of the military, later, before you answer.
Yes. Continue
No. STOP
!
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 2012, see
Qualifying child of more than one person, later. If the child was married, see
Married child, later.
CAUTION
䊲
1. Do you have at least one child who meets the conditions to
be your qualifying child?
Yes. The child must
No. Skip questions 2 and
have a valid social
3; go to Step 4.
security number (SSN)
as defined later, unless
the child was born and
died in 2012. If at least
one qualifying child has
a valid SSN (or was
born or died in 2012),
go to question 2.
Otherwise, you cannot
take the credit.
You cannot take the
credit. Enter “No” on the
dotted line next to
line 64a.
4. Are you filing a joint return for 2012?
Yes. Skip questions 5
No. Continue
䊲
and 6; go to Step 5.
5. Could you be a qualifying child of another person for 2012?
(Check “No” if the other person is not required to file, and
is not filing, a 2012 tax return or is filing a 2012 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Continue
Yes. STOP
2. Are you filing a joint return for 2012?
Yes. Skip question 3
No. Continue
䊲
and Step 4; go to Step 5.
-49-
You cannot take the
credit. Enter “No” on
the dotted line next to
line 64a.
䊲
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 64a and 64b
6. Can you be claimed as a dependent on someone else's 2012
tax return?
No. Go to Step 5.
Yes. STOP
You cannot take the
credit.
Step 5
Earned Income
1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or
No. Continue
䊲
Church employees,
whichever applies.
2. Figure earned income:
3. Were you self-employed at any time in 2012, 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
䊲
and Step 6; go to
Worksheet B.
4. If you have:
3 or more qualifying children, is your earned income less
than $45,060 ($50,270 if married filing jointly)?
2 qualifying children, is your earned income less than
$41,952 ($47,162 if married filing jointly)?
1 qualifying child, is your earned income less than
$36,920 ($42,130 if married filing jointly)?
No qualifying children, is your earned income less than
$13,980 ($19,190 if married filing jointly)?
Yes. Go to Step 6.
No. STOP
Form 1040, line 7
•
•
•
Subtract, if included on line 7, any:
Taxable scholarship or fellowship grant
not reported on a Form W-2.
Amount received for work performed
while an inmate in a penal institution
(enter “PRI” and the amount subtracted on
the dotted line next to Form 1040,
line 7).
Amount received as a pension or annuity
from a nonqualified deferred
compensation plan or a nongovernmental
section 457 plan (enter “DFC” and the
amount subtracted on the dotted line next
to Form 1040, line 7). This amount may
be shown in box 11 of Form W-2. If you
received such an amount but box 11 is
blank, contact your employer for the
amount received as a pension or annuity.
Add all of your nontaxable combat pay if
you elect to include it in earned income.
Also enter this amount on Form 1040,
line 64b. See Combat pay, nontaxable
later.
You cannot take the
credit.
Step 6
How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
Yes. See Credit
No. Go to Worksheet A.
figured by the IRS, later.
–
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.
+
!
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
Earned Income =
Church employees. Determine how much of the amount on
Form 1040, line 7, was also reported on Schedule SE, Section
B, 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:
1. Enter “Clergy” on the dotted line next to Form 1040,
line 64a.
2. Determine how much of the amount on Form 1040,
line 7, was also reported on Schedule SE, Section A, line 2, or
Section B, 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.
Combat pay, nontaxable. If you were a member of the U.S.
Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub.
3. You can elect to include this pay in your earned income when
figuring the EIC. The amount of your nontaxable combat pay
should be shown in box 12 of Form(s) W-2 with code Q. If you
Need more information or forms? Visit IRS.gov.
-50-
2012 Form 1040—Lines 64a and 64b
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:
1. Enter “EIC” on the dotted line next to Form 1040,
line 64a.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040, line 64b. 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, later.
Exception to time lived with you. Temporary absences by you
or the child for special circumstances, such as school, vacation,
business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see
Kidnapped child in the instructions for line 6c or Members of
the military, later. A child is considered to have lived with you
for more than half of 2012 if the child was born or died in 2012
and your home was this child's home for more than half the time
he or she was alive in 2012.
Form 4797 filers. If the amount on Form 1040, line 13, includes an amount from Form 4797, you must use Worksheet 1
in Pub. 596 to see if you can take the EIC. Otherwise, stop; you
cannot take the EIC.
Form 8862, who must file. You must file Form 8862 if your
EIC for a year after 1996 was reduced or disallowed for any
reason other than a math or clerical error. But do not file Form
8862 if either of the following applies.
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 claim was due to reckless or
intentional disregard of the EIC rules, or
10 years after the most recent tax year for which there was
a final determination that your EIC claim was due to fraud.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction. For more details on
authorized placement agencies, see Pub. 596.
Married child. A child who was married at the end of 2012 is
a qualifying child only if (a) you can claim him or her as your
dependent on Form 1040, line 6c, or (b) you could have claimed
him or her as your dependent except for the special rule for
Children of divorced or separated parents in the instructions for
line 6c.
Members of the military. If you were on extended active duty
outside the United States, your main home is considered to be in
the United States during that duty period. Extended active duty
is military duty ordered for an indefinite period or for a period
of more than 90 days. Once you begin serving extended active
duty, you are considered to be on extended active duty even if
you do not serve more than 90 days.
Nonresident aliens. If your filing status is married filing jointly, go to Step 2. Otherwise, stop; you cannot take the EIC. Enter
“No” on the dotted line next to line 64a.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2012, the person could not
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. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents in the instructions for
line 6c applies.
1. Dependency exemption (line 6c).
2. Child tax credits (lines 51 and 65).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 48).
5. Exclusion for dependent care benefits (Form 2441, Part
III).
6. Earned income credit (lines 64a and 64b).
No other person can take any of the six tax benefits just listed
unless he or she has a different qualifying child. If you and any
other person can claim the child as a qualifying child, the following rules apply.
If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2012. If the child lived
with each parent for the same amount of time, the IRS will treat
the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2012.
If no parent can claim the child as a qualifying child, the
child is treated as the qualifying child of the person who had the
highest AGI for 2012.
If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2012, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter does
not meet the conditions to be a qualifying child of any other
person, including her other parent. Under the rules above, you
can claim your daughter as a qualifying child for all of the six
tax benefits listed here for which you otherwise qualify. Your
mother cannot claim any of the six tax benefits listed here unless she has a different qualifying child. However, if your
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Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 64a and 64b
mother's AGI is higher than yours and you do not claim your
daughter as a qualifying child, your daughter is the qualifying
child of your mother.
For more details and examples, see Pub. 596.
If you will not be taking the EIC with a qualifying child, enter “No” on the dotted line next to line 64a. Otherwise, go to
Step 3, question 1.
Social security number (SSN). For the EIC, a valid SSN is a
number issued by the Social Security Administration unless
“Not Valid for Employment” is printed on the social security
card and the number was issued solely to allow the recipient of
the SSN to apply for or receive a federally funded benefit. However, if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.
To find out how to get an SSN, see Social Security Number
(SSN) near the beginning of these instructions. If you will not
have an SSN by the date your return is due, see What if You
Cannot File on Time?
Student. A student is a child who during any part of 5 calendar
months of 2012 was enrolled as a full-time student at a school,
Need more information or forms? Visit IRS.gov.
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It does not include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.
Welfare benefits, effect of credit on. Any refund you receive
as a result of taking the EIC cannot be counted as income when
determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under
any federal program or under any state or local program financed in whole or in part with federal funds. These programs
include Temporary Assistance for Needy Families (TANF),
Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition,
when determining eligibility, the refund cannot be counted as a
resource for at least 12 months after you receive it. Check with
your local benefit coordinator to find out if your refund will affect your benefits.
-52-
2012 Form 1040—Lines 64a and 64b
Worksheet
A—2012 EIC—Lines 64a and 64b
Before you begin:
Part 1
All Filers Using
Worksheet A
Keep for Your Records
Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 3. Otherwise, use Worksheet B.
1.
Enter your earned income from Step 5.
2.
Look up the amount on line 1 above in the EIC Table (right after
Worksheet B) to find the credit. Be sure you use the correct column
for your filing status and the number of children you have. Enter the
credit here.
1
2
STOP
If line 2 is zero,
You cannot take the credit.
Enter “No” on the dotted line next to line 64a.
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.
5.
Part 2
Filers Who
Answered
“No” on
Line 4
Part 3
Your Earned
Income Credit
Go to line 5.
If you have:
● No qualifying children, is the amount on line 3 less than $7,800
($13,000 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 3 less than
$17,100 ($22,300 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 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 64a.
Reminder—
If you have a qualifying child, complete and attach Schedule EIC.
CAUTION
1040
1040
EIC
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form 8862 to take the
credit for 2012.
-53-
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 64a and 64b
Worksheet
B—2012 EIC—Lines 64a and 64b
Keep for Your Records
Use this worksheet if you answered “Yes” to Step 5, question 3.
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.
–
e. Subtract line 1d from 1c.
= 1e
2.
1d
Do not include on these lines any statutory employee income, any net profit from services performed as a
notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form
4029 or Form 4361, or any other amounts exempt from self-employment tax.
a. Enter any net farm profit or (loss) from Schedule F, line 34, and from
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming);
and Schedule K-1 (Form 1065-B), box 9, code J1*.
2a
+ 2b
= 2c
c. Combine lines 2a and 2b.
*If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A.
Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter
your name and social security number on Schedule SE and attach it to your return.
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.
4a. Enter your earned income from Step 5.
b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
If line 4b is zero or less,
5.
If
●
●
●
●
STOP
3
4a
4b
You cannot take the credit. Enter “No” on the dotted line next to line 64a.
you have:
3 or more qualifying children, is line 4b less than $45,060 ($50,270 if married filing jointly)?
2 qualifying children, is line 4b less than $41,952 ($47,162 if married filing jointly)?
1 qualifying child, is line 4b less than $36,920 ($42,130 if married filing jointly)?
No qualifying children, is line 4b less than $13,980 ($19,190 if married filing jointly)?
Yes. If you want the IRS to figure your credit, see Credit figured by the IRS, earlier. If you want to
figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
No.
STOP
You cannot take the credit. Enter “No” on the dotted line next to line 64a.
Need more information or forms? Visit IRS.gov.
-54-
2012 Form 1040—Lines 64a and 64b
Worksheet
B —2012 EIC—Lines 64a and 64b—Continued
Part 5
All Filers Using
Worksheet B
Keep for Your Records
6.
Enter your total earned income from Part 4, line 4b.
6
7.
Look up the amount on line 6 above in the EIC Table to find
the credit. Be sure you use the correct column for your filing status
and the number of children you have. Enter the credit here.
7
If line 7 is zero, STOP You cannot take the credit.
Enter “No” on the dotted line next to line 64a.
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 $7,800
($13,000 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 8 less than $17,100
($22,300 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 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 64a.
Reminder—
If you have a qualifying child, complete and attach Schedule EIC.
1040
EIC
CAUTION
1040
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form
8862 to take the credit for 2012.
-55-
Need more information or forms? Visit IRS.gov.
2012 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
1. To find your credit, read down the
“At least - But less than” columns
and find the line that includes the
amount you were told to look up from
your EIC Worksheet.
2. Then, go to the column that
includes your filing status and the
number of qualifying children you
have. Enter the credit from that
column on your EIC Worksheet.
And your filing status is—
Example. If your filing status
is single, you have one
qualifying child, and the
amount you are looking up
from your EIC Worksheet is
$2,455, you would enter
$842.
Single, head of
household, or qualifying
widow(er) and you have—
If the amount you are
looking up from the
worksheet is—
No
children
At least But less than
2,400
2,450
2,450
2,500
One
child
Two
Three
children children
Your credit is—
186
189
825
842
970
990
1,091
1,114
And your filing status is–
Single, head of household, or qualifying widow(er)
and you have–
No Children
One Child
Two Children Three Children
.
.
.
Your credit is–
.
.
.
.
Two Children Three Children
Your credit is–
.
One Child
But less than
.
No Children
At least
Married filing jointly and you have–
.
If the amount you are looking up
from the worksheet 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
$11
34
56
79
101
$2
6
10
13
17
$9
26
43
60
77
$10
30
50
70
90
$11
34
56
79
101
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
124
146
169
191
214
21
25
29
33
36
94
111
128
145
162
110
130
150
170
190
124
146
169
191
214
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
236
259
281
304
326
40
44
48
52
55
179
196
213
230
247
210
230
250
270
290
236
259
281
304
326
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
349
371
394
416
439
59
63
67
71
75
264
281
298
315
332
310
330
350
370
390
349
371
394
416
439
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
461
484
506
529
551
78
82
86
90
94
349
366
383
400
417
410
430
450
470
490
461
484
506
529
551
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
574
596
619
641
664
98
101
105
109
113
434
451
468
485
502
510
530
550
570
590
574
596
619
641
664
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
686
709
731
754
776
117
120
124
128
132
519
536
553
570
587
610
630
650
670
690
686
709
731
754
776
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
799
821
844
866
889
136
140
143
147
151
604
621
638
655
672
710
730
750
770
790
799
821
844
866
889
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
911
934
956
979
1,001
155
159
163
166
170
689
706
723
740
757
810
830
850
870
890
911
934
956
979
1,001
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
1,024
1,046
1,069
1,091
1,114
174
178
182
186
189
774
791
808
825
842
910
930
950
970
990
1,024
1,046
1,069
1,091
1,114
(Continued)
Need more information or forms? Visit IRS.gov.
-56-
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 Children Three Children
Married filing jointly and you have–
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
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
1,136
1,159
1,181
1,204
1,226
193
197
201
205
208
859
876
893
910
927
1,010
1,030
1,050
1,070
1,090
1,136
1,159
1,181
1,204
1,226
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
1,249
1,271
1,294
1,316
1,339
212
216
220
224
228
944
961
978
995
1,012
1,110
1,130
1,150
1,170
1,190
1,249
1,271
1,294
1,316
1,339
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
1,361
1,384
1,406
1,429
1,451
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
1,361
1,384
1,406
1,429
1,451
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
1,474
1,496
1,519
1,541
1,564
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
1,474
1,496
1,519
1,541
1,564
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
1,586
1,609
1,631
1,654
1,676
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
1,586
1,609
1,631
1,654
1,676
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
1,699
1,721
1,744
1,766
1,789
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
1,699
1,721
1,744
1,766
1,789
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
1,811
1,834
1,856
1,879
1,901
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
1,811
1,834
1,856
1,879
1,901
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
1,924
1,946
1,969
1,991
2,014
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
1,924
1,946
1,969
1,991
2,014
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
2,036
2,059
2,081
2,104
2,126
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
2,036
2,059
2,081
2,104
2,126
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
2,149
2,171
2,194
2,216
2,239
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
2,149
2,171
2,194
2,216
2,239
5,000
5,050
5,100
5,150
5,200
5,050
5,100
5,150
5,200
5,250
384
388
392
396
400
1,709
1,726
1,743
1,760
1,777
2,010
2,030
2,050
2,070
2,090
2,261
2,284
2,306
2,329
2,351
384
388
392
396
400
1,709
1,726
1,743
1,760
1,777
2,010
2,030
2,050
2,070
2,090
2,261
2,284
2,306
2,329
2,351
5,250
5,300
5,350
5,400
5,450
5,300
5,350
5,400
5,450
5,500
404
407
411
415
419
1,794
1,811
1,828
1,845
1,862
2,110
2,130
2,150
2,170
2,190
2,374
2,396
2,419
2,441
2,464
404
407
411
415
419
1,794
1,811
1,828
1,845
1,862
2,110
2,130
2,150
2,170
2,190
2,374
2,396
2,419
2,441
2,464
(Continued)
-57-
Need more information or forms? Visit IRS.gov.
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 Children Three Children
Married filing jointly and you have–
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
5,500
5,550
5,600
5,650
5,700
5,550
5,600
5,650
5,700
5,750
423
426
430
434
438
1,879
1,896
1,913
1,930
1,947
2,210
2,230
2,250
2,270
2,290
2,486
2,509
2,531
2,554
2,576
423
426
430
434
438
1,879
1,896
1,913
1,930
1,947
2,210
2,230
2,250
2,270
2,290
2,486
2,509
2,531
2,554
2,576
5,750
5,800
5,850
5,900
5,950
5,800
5,850
5,900
5,950
6,000
442
446
449
453
457
1,964
1,981
1,998
2,015
2,032
2,310
2,330
2,350
2,370
2,390
2,599
2,621
2,644
2,666
2,689
442
446
449
453
457
1,964
1,981
1,998
2,015
2,032
2,310
2,330
2,350
2,370
2,390
2,599
2,621
2,644
2,666
2,689
6,000
6,050
6,100
6,150
6,200
6,050
6,100
6,150
6,200
6,250
461
465
469
472
475
2,049
2,066
2,083
2,100
2,117
2,410
2,430
2,450
2,470
2,490
2,711
2,734
2,756
2,779
2,801
461
465
469
472
475
2,049
2,066
2,083
2,100
2,117
2,410
2,430
2,450
2,470
2,490
2,711
2,734
2,756
2,779
2,801
6,250
6,300
6,350
6,400
6,450
6,300
6,350
6,400
6,450
6,500
475
475
475
475
475
2,134
2,151
2,168
2,185
2,202
2,510
2,530
2,550
2,570
2,590
2,824
2,846
2,869
2,891
2,914
475
475
475
475
475
2,134
2,151
2,168
2,185
2,202
2,510
2,530
2,550
2,570
2,590
2,824
2,846
2,869
2,891
2,914
6,500
6,550
6,600
6,650
6,700
6,550
6,600
6,650
6,700
6,750
475
475
475
475
475
2,219
2,236
2,253
2,270
2,287
2,610
2,630
2,650
2,670
2,690
2,936
2,959
2,981
3,004
3,026
475
475
475
475
475
2,219
2,236
2,253
2,270
2,287
2,610
2,630
2,650
2,670
2,690
2,936
2,959
2,981
3,004
3,026
6,750
6,800
6,850
6,900
6,950
6,800
6,850
6,900
6,950
7,000
475
475
475
475
475
2,304
2,321
2,338
2,355
2,372
2,710
2,730
2,750
2,770
2,790
3,049
3,071
3,094
3,116
3,139
475
475
475
475
475
2,304
2,321
2,338
2,355
2,372
2,710
2,730
2,750
2,770
2,790
3,049
3,071
3,094
3,116
3,139
7,000
7,050
7,100
7,150
7,200
7,050
7,100
7,150
7,200
7,250
475
475
475
475
475
2,389
2,406
2,423
2,440
2,457
2,810
2,830
2,850
2,870
2,890
3,161
3,184
3,206
3,229
3,251
475
475
475
475
475
2,389
2,406
2,423
2,440
2,457
2,810
2,830
2,850
2,870
2,890
3,161
3,184
3,206
3,229
3,251
7,250
7,300
7,350
7,400
7,450
7,300
7,350
7,400
7,450
7,500
475
475
475
475
475
2,474
2,491
2,508
2,525
2,542
2,910
2,930
2,950
2,970
2,990
3,274
3,296
3,319
3,341
3,364
475
475
475
475
475
2,474
2,491
2,508
2,525
2,542
2,910
2,930
2,950
2,970
2,990
3,274
3,296
3,319
3,341
3,364
7,500
7,550
7,600
7,650
7,700
7,550
7,600
7,650
7,700
7,750
475
475
475
475
475
2,559
2,576
2,593
2,610
2,627
3,010
3,030
3,050
3,070
3,090
3,386
3,409
3,431
3,454
3,476
475
475
475
475
475
2,559
2,576
2,593
2,610
2,627
3,010
3,030
3,050
3,070
3,090
3,386
3,409
3,431
3,454
3,476
7,750
7,800
7,850
7,900
7,950
7,800
7,850
7,900
7,950
8,000
475
471
467
463
459
2,644
2,661
2,678
2,695
2,712
3,110
3,130
3,150
3,170
3,190
3,499
3,521
3,544
3,566
3,589
475
475
475
475
475
2,644
2,661
2,678
2,695
2,712
3,110
3,130
3,150
3,170
3,190
3,499
3,521
3,544
3,566
3,589
8,000
8,050
8,100
8,150
8,200
8,050
8,100
8,150
8,200
8,250
456
452
448
444
440
2,729
2,746
2,763
2,780
2,797
3,210
3,230
3,250
3,270
3,290
3,611
3,634
3,656
3,679
3,701
475
475
475
475
475
2,729
2,746
2,763
2,780
2,797
3,210
3,230
3,250
3,270
3,290
3,611
3,634
3,656
3,679
3,701
8,250
8,300
8,350
8,400
8,450
8,300
8,350
8,400
8,450
8,500
436
433
429
425
421
2,814
2,831
2,848
2,865
2,882
3,310
3,330
3,350
3,370
3,390
3,724
3,746
3,769
3,791
3,814
475
475
475
475
475
2,814
2,831
2,848
2,865
2,882
3,310
3,330
3,350
3,370
3,390
3,724
3,746
3,769
3,791
3,814
(Continued)
Need more information or forms? Visit IRS.gov.
-58-
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 Children Three Children
Married filing jointly and you have–
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
8,500
8,550
8,600
8,650
8,700
8,550
8,600
8,650
8,700
8,750
417
413
410
406
402
2,899
2,916
2,933
2,950
2,967
3,410
3,430
3,450
3,470
3,490
3,836
3,859
3,881
3,904
3,926
475
475
475
475
475
2,899
2,916
2,933
2,950
2,967
3,410
3,430
3,450
3,470
3,490
3,836
3,859
3,881
3,904
3,926
8,750
8,800
8,850
8,900
8,950
8,800
8,850
8,900
8,950
9,000
398
394
391
387
383
2,984
3,001
3,018
3,035
3,052
3,510
3,530
3,550
3,570
3,590
3,949
3,971
3,994
4,016
4,039
475
475
475
475
475
2,984
3,001
3,018
3,035
3,052
3,510
3,530
3,550
3,570
3,590
3,949
3,971
3,994
4,016
4,039
9,000
9,050
9,100
9,150
9,200
9,050
9,100
9,150
9,200
9,250
379
375
371
368
364
3,069
3,086
3,103
3,120
3,137
3,610
3,630
3,650
3,670
3,690
4,061
4,084
4,106
4,129
4,151
475
475
475
475
475
3,069
3,086
3,103
3,120
3,137
3,610
3,630
3,650
3,670
3,690
4,061
4,084
4,106
4,129
4,151
9,250
9,300
9,350
9,400
9,450
9,300
9,350
9,400
9,450
9,500
360
356
352
348
345
3,154
3,169
3,169
3,169
3,169
3,710
3,730
3,750
3,770
3,790
4,174
4,196
4,219
4,241
4,264
475
475
475
475
475
3,154
3,169
3,169
3,169
3,169
3,710
3,730
3,750
3,770
3,790
4,174
4,196
4,219
4,241
4,264
9,500
9,550
9,600
9,650
9,700
9,550
9,600
9,650
9,700
9,750
341
337
333
329
326
3,169
3,169
3,169
3,169
3,169
3,810
3,830
3,850
3,870
3,890
4,286
4,309
4,331
4,354
4,376
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
3,810
3,830
3,850
3,870
3,890
4,286
4,309
4,331
4,354
4,376
9,750
9,800
9,850
9,900
9,950
9,800
9,850
9,900
9,950
10,000
322
318
314
310
306
3,169
3,169
3,169
3,169
3,169
3,910
3,930
3,950
3,970
3,990
4,399
4,421
4,444
4,466
4,489
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
3,910
3,930
3,950
3,970
3,990
4,399
4,421
4,444
4,466
4,489
10,000
10,050
10,100
10,150
10,200
10,050
10,100
10,150
10,200
10,250
303
299
295
291
287
3,169
3,169
3,169
3,169
3,169
4,010
4,030
4,050
4,070
4,090
4,511
4,534
4,556
4,579
4,601
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
4,010
4,030
4,050
4,070
4,090
4,511
4,534
4,556
4,579
4,601
10,250
10,300
10,350
10,400
10,450
10,300
10,350
10,400
10,450
10,500
283
280
276
272
268
3,169
3,169
3,169
3,169
3,169
4,110
4,130
4,150
4,170
4,190
4,624
4,646
4,669
4,691
4,714
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
4,110
4,130
4,150
4,170
4,190
4,624
4,646
4,669
4,691
4,714
10,500
10,550
10,600
10,650
10,700
10,550
10,600
10,650
10,700
10,750
264
260
257
253
249
3,169
3,169
3,169
3,169
3,169
4,210
4,230
4,250
4,270
4,290
4,736
4,759
4,781
4,804
4,826
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
4,210
4,230
4,250
4,270
4,290
4,736
4,759
4,781
4,804
4,826
10,750
10,800
10,850
10,900
10,950
10,800
10,850
10,900
10,950
11,000
245
241
238
234
230
3,169
3,169
3,169
3,169
3,169
4,310
4,330
4,350
4,370
4,390
4,849
4,871
4,894
4,916
4,939
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
4,310
4,330
4,350
4,370
4,390
4,849
4,871
4,894
4,916
4,939
11,000
11,050
11,100
11,150
11,200
11,050
11,100
11,150
11,200
11,250
226
222
218
215
211
3,169
3,169
3,169
3,169
3,169
4,410
4,430
4,450
4,470
4,490
4,961
4,984
5,006
5,029
5,051
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
4,410
4,430
4,450
4,470
4,490
4,961
4,984
5,006
5,029
5,051
11,250
11,300
11,350
11,400
11,450
11,300
11,350
11,400
11,450
11,500
207
203
199
195
192
3,169
3,169
3,169
3,169
3,169
4,510
4,530
4,550
4,570
4,590
5,074
5,096
5,119
5,141
5,164
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
4,510
4,530
4,550
4,570
4,590
5,074
5,096
5,119
5,141
5,164
(Continued)
-59-
Need more information or forms? Visit IRS.gov.
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 Children Three Children
Married filing jointly and you have–
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
11,500
11,550
11,600
11,650
11,700
11,550
11,600
11,650
11,700
11,750
188
184
180
176
173
3,169
3,169
3,169
3,169
3,169
4,610
4,630
4,650
4,670
4,690
5,186
5,209
5,231
5,254
5,276
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
4,610
4,630
4,650
4,670
4,690
5,186
5,209
5,231
5,254
5,276
11,750
11,800
11,850
11,900
11,950
11,800
11,850
11,900
11,950
12,000
169
165
161
157
153
3,169
3,169
3,169
3,169
3,169
4,710
4,730
4,750
4,770
4,790
5,299
5,321
5,344
5,366
5,389
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
4,710
4,730
4,750
4,770
4,790
5,299
5,321
5,344
5,366
5,389
12,000
12,050
12,100
12,150
12,200
12,050
12,100
12,150
12,200
12,250
150
146
142
138
134
3,169
3,169
3,169
3,169
3,169
4,810
4,830
4,850
4,870
4,890
5,411
5,434
5,456
5,479
5,501
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
4,810
4,830
4,850
4,870
4,890
5,411
5,434
5,456
5,479
5,501
12,250
12,300
12,350
12,400
12,450
12,300
12,350
12,400
12,450
12,500
130
127
123
119
115
3,169
3,169
3,169
3,169
3,169
4,910
4,930
4,950
4,970
4,990
5,524
5,546
5,569
5,591
5,614
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
4,910
4,930
4,950
4,970
4,990
5,524
5,546
5,569
5,591
5,614
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
111
107
104
100
96
3,169
3,169
3,169
3,169
3,169
5,010
5,030
5,050
5,070
5,090
5,636
5,659
5,681
5,704
5,726
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
5,010
5,030
5,050
5,070
5,090
5,636
5,659
5,681
5,704
5,726
12,750
12,800
12,850
12,900
12,950
12,800
12,850
12,900
12,950
13,000
92
88
85
81
77
3,169
3,169
3,169
3,169
3,169
5,110
5,130
5,150
5,170
5,190
5,749
5,771
5,794
5,816
5,839
475
475
475
475
475
3,169
3,169
3,169
3,169
3,169
5,110
5,130
5,150
5,170
5,190
5,749
5,771
5,794
5,816
5,839
13,000
13,050
13,100
13,150
13,200
13,050
13,100
13,150
13,200
13,250
73
69
65
62
58
3,169
3,169
3,169
3,169
3,169
5,210
5,236
5,236
5,236
5,236
5,861
5,891
5,891
5,891
5,891
472
468
464
460
456
3,169
3,169
3,169
3,169
3,169
5,210
5,236
5,236
5,236
5,236
5,861
5,891
5,891
5,891
5,891
13,250
13,300
13,350
13,400
13,450
13,300
13,350
13,400
13,450
13,500
54
50
46
42
39
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
452
449
445
441
437
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
35
31
27
23
20
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
433
430
426
422
418
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
13,750
13,800
13,850
13,900
13,950
13,800
13,850
13,900
13,950
14,000
16
12
8
4
*
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
414
410
407
403
399
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
14,000
14,050
14,100
14,150
14,200
14,050
14,100
14,150
14,200
14,250
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
395
391
387
384
380
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
14,250
14,300
14,350
14,400
14,450
14,300
14,350
14,400
14,450
14,500
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
376
372
368
365
361
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
(Continued)
* If the amount you are looking up from the worksheet is at least $13,950 but less than $13,980, and you have no qualifying children, your credit is $1. Otherwise, you cannot take the credit.
Need more information or forms? Visit IRS.gov.
-60-
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 Children Three Children
Married filing jointly and you have–
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
14,500
14,550
14,600
14,650
14,700
14,550
14,600
14,650
14,700
14,750
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
357
353
349
345
342
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
14,750
14,800
14,850
14,900
14,950
14,800
14,850
14,900
14,950
15,000
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
338
334
330
326
322
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
15,000
15,050
15,100
15,150
15,200
15,050
15,100
15,150
15,200
15,250
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
319
315
311
307
303
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
15,250
15,300
15,350
15,400
15,450
15,300
15,350
15,400
15,450
15,500
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
299
296
292
288
284
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
15,500
15,550
15,600
15,650
15,700
15,550
15,600
15,650
15,700
15,750
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
280
277
273
269
265
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
15,750
15,800
15,850
15,900
15,950
15,800
15,850
15,900
15,950
16,000
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
261
257
254
250
246
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
16,000
16,050
16,100
16,150
16,200
16,050
16,100
16,150
16,200
16,250
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
242
238
234
231
227
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
16,250
16,300
16,350
16,400
16,450
16,300
16,350
16,400
16,450
16,500
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
223
219
215
212
208
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
16,500
16,550
16,600
16,650
16,700
16,550
16,600
16,650
16,700
16,750
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
204
200
196
192
189
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
16,750
16,800
16,850
16,900
16,950
16,800
16,850
16,900
16,950
17,000
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
185
181
177
173
169
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
17,000
17,050
17,100
17,150
17,200
17,050
17,100
17,150
17,200
17,250
0
0
0
0
0
3,169
3,169
3,163
3,155
3,147
5,236
5,236
5,229
5,218
5,208
5,891
5,891
5,883
5,873
5,862
166
162
158
154
150
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
17,250
17,300
17,350
17,400
17,450
17,300
17,350
17,400
17,450
17,500
0
0
0
0
0
3,139
3,131
3,123
3,115
3,107
5,197
5,187
5,176
5,165
5,155
5,852
5,841
5,830
5,820
5,809
146
143
139
135
131
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
(Continued)
-61-
Need more information or forms? Visit IRS.gov.
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 Children Three Children
Married filing jointly and you have–
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
17,500
17,550
17,600
17,650
17,700
17,550
17,600
17,650
17,700
17,750
0
0
0
0
0
3,099
3,091
3,083
3,075
3,067
5,144
5,134
5,123
5,113
5,102
5,799
5,788
5,778
5,767
5,757
127
124
120
116
112
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
17,750
17,800
17,850
17,900
17,950
17,800
17,850
17,900
17,950
18,000
0
0
0
0
0
3,059
3,051
3,043
3,035
3,027
5,092
5,081
5,071
5,060
5,050
5,746
5,736
5,725
5,715
5,704
108
104
101
97
93
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
18,000
18,050
18,100
18,150
18,200
18,050
18,100
18,150
18,200
18,250
0
0
0
0
0
3,019
3,011
3,003
2,995
2,987
5,039
5,029
5,018
5,007
4,997
5,694
5,683
5,673
5,662
5,651
89
85
81
78
74
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
18,250
18,300
18,350
18,400
18,450
18,300
18,350
18,400
18,450
18,500
0
0
0
0
0
2,979
2,971
2,963
2,955
2,947
4,986
4,976
4,965
4,955
4,944
5,641
5,630
5,620
5,609
5,599
70
66
62
59
55
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
18,500
18,550
18,600
18,650
18,700
18,550
18,600
18,650
18,700
18,750
0
0
0
0
0
2,939
2,931
2,924
2,916
2,908
4,934
4,923
4,913
4,902
4,892
5,588
5,578
5,567
5,557
5,546
51
47
43
39
36
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
18,750
18,800
18,850
18,900
18,950
18,800
18,850
18,900
18,950
19,000
0
0
0
0
0
2,900
2,892
2,884
2,876
2,868
4,881
4,871
4,860
4,850
4,839
5,536
5,525
5,515
5,504
5,494
32
28
24
20
16
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
19,000
19,050
19,100
19,150
19,200
19,050
19,100
19,150
19,200
19,250
0
0
0
0
0
2,860
2,852
2,844
2,836
2,828
4,828
4,818
4,807
4,797
4,786
5,483
5,472
5,462
5,451
5,441
13
9
5
*
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
19,250
19,300
19,350
19,400
19,450
19,300
19,350
19,400
19,450
19,500
0
0
0
0
0
2,820
2,812
2,804
2,796
2,788
4,776
4,765
4,755
4,744
4,734
5,430
5,420
5,409
5,399
5,388
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
19,500
19,550
19,600
19,650
19,700
19,550
19,600
19,650
19,700
19,750
0
0
0
0
0
2,780
2,772
2,764
2,756
2,748
4,723
4,713
4,702
4,692
4,681
5,378
5,367
5,357
5,346
5,336
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
19,750
19,800
19,850
19,900
19,950
19,800
19,850
19,900
19,950
20,000
0
0
0
0
0
2,740
2,732
2,724
2,716
2,708
4,671
4,660
4,649
4,639
4,628
5,325
5,315
5,304
5,293
5,283
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
20,000
20,050
20,100
20,150
20,200
20,050
20,100
20,150
20,200
20,250
0
0
0
0
0
2,700
2,692
2,684
2,676
2,668
4,618
4,607
4,597
4,586
4,576
5,272
5,262
5,251
5,241
5,230
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
20,250
20,300
20,350
20,400
20,450
20,300
20,350
20,400
20,450
20,500
0
0
0
0
0
2,660
2,652
2,644
2,636
2,628
4,565
4,555
4,544
4,534
4,523
5,220
5,209
5,199
5,188
5,178
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
(Continued)
* If the amount you are looking up from the worksheet is at least $19,150 but less than $19,190, and you have no qualifying children, your credit is $2. Otherwise, you cannot take the credit.
Need more information or forms? Visit IRS.gov.
-62-
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 Children Three Children
Married filing jointly and you have–
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
20,500
20,550
20,600
20,650
20,700
20,550
20,600
20,650
20,700
20,750
0
0
0
0
0
2,620
2,612
2,604
2,596
2,588
4,513
4,502
4,492
4,481
4,470
5,167
5,157
5,146
5,135
5,125
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
20,750
20,800
20,850
20,900
20,950
20,800
20,850
20,900
20,950
21,000
0
0
0
0
0
2,580
2,572
2,564
2,556
2,548
4,460
4,449
4,439
4,428
4,418
5,114
5,104
5,093
5,083
5,072
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
21,000
21,050
21,100
21,150
21,200
21,050
21,100
21,150
21,200
21,250
0
0
0
0
0
2,540
2,532
2,524
2,516
2,508
4,407
4,397
4,386
4,376
4,365
5,062
5,051
5,041
5,030
5,020
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
21,250
21,300
21,350
21,400
21,450
21,300
21,350
21,400
21,450
21,500
0
0
0
0
0
2,500
2,492
2,484
2,476
2,468
4,355
4,344
4,334
4,323
4,313
5,009
4,999
4,988
4,978
4,967
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
21,500
21,550
21,600
21,650
21,700
21,550
21,600
21,650
21,700
21,750
0
0
0
0
0
2,460
2,452
2,444
2,436
2,428
4,302
4,291
4,281
4,270
4,260
4,956
4,946
4,935
4,925
4,914
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
21,750
21,800
21,850
21,900
21,950
21,800
21,850
21,900
21,950
22,000
0
0
0
0
0
2,420
2,412
2,404
2,396
2,388
4,249
4,239
4,228
4,218
4,207
4,904
4,893
4,883
4,872
4,862
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
22,000
22,050
22,100
22,150
22,200
22,050
22,100
22,150
22,200
22,250
0
0
0
0
0
2,380
2,372
2,364
2,356
2,348
4,197
4,186
4,176
4,165
4,155
4,851
4,841
4,830
4,820
4,809
0
0
0
0
0
3,169
3,169
3,169
3,169
3,169
5,236
5,236
5,236
5,236
5,236
5,891
5,891
5,891
5,891
5,891
22,250
22,300
22,350
22,400
22,450
22,300
22,350
22,400
22,450
22,500
0
0
0
0
0
2,340
2,332
2,324
2,316
2,308
4,144
4,134
4,123
4,112
4,102
4,799
4,788
4,777
4,767
4,756
0
0
0
0
0
3,169
3,165
3,157
3,149
3,141
5,236
5,231
5,220
5,210
5,199
5,891
5,885
5,875
5,864
5,854
22,500
22,550
22,600
22,650
22,700
22,550
22,600
22,650
22,700
22,750
0
0
0
0
0
2,300
2,292
2,284
2,276
2,268
4,091
4,081
4,070
4,060
4,049
4,746
4,735
4,725
4,714
4,704
0
0
0
0
0
3,133
3,125
3,117
3,109
3,101
5,189
5,178
5,168
5,157
5,146
5,843
5,833
5,822
5,812
5,801
22,750
22,800
22,850
22,900
22,950
22,800
22,850
22,900
22,950
23,000
0
0
0
0
0
2,260
2,252
2,244
2,236
2,228
4,039
4,028
4,018
4,007
3,997
4,693
4,683
4,672
4,662
4,651
0
0
0
0
0
3,093
3,085
3,077
3,069
3,061
5,136
5,125
5,115
5,104
5,094
5,790
5,780
5,769
5,759
5,748
23,000
23,050
23,100
23,150
23,200
23,050
23,100
23,150
23,200
23,250
0
0
0
0
0
2,220
2,212
2,204
2,196
2,188
3,986
3,976
3,965
3,954
3,944
4,641
4,630
4,620
4,609
4,598
0
0
0
0
0
3,053
3,045
3,037
3,029
3,021
5,083
5,073
5,062
5,052
5,041
5,738
5,727
5,717
5,706
5,696
23,250
23,300
23,350
23,400
23,450
23,300
23,350
23,400
23,450
23,500
0
0
0
0
0
2,180
2,172
2,164
2,156
2,148
3,933
3,923
3,912
3,902
3,891
4,588
4,577
4,567
4,556
4,546
0
0
0
0
0
3,013
3,005
2,997
2,989
2,981
5,031
5,020
5,010
4,999
4,989
5,685
5,675
5,664
5,654
5,643
(Continued)
-63-
Need more information or forms? Visit IRS.gov.
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 Children Three Children
Married filing jointly and you have–
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
23,500
23,550
23,600
23,650
23,700
23,550
23,600
23,650
23,700
23,750
0
0
0
0
0
2,140
2,132
2,125
2,117
2,109
3,881
3,870
3,860
3,849
3,839
4,535
4,525
4,514
4,504
4,493
0
0
0
0
0
2,973
2,965
2,957
2,949
2,941
4,978
4,967
4,957
4,946
4,936
5,633
5,622
5,611
5,601
5,590
23,750
23,800
23,850
23,900
23,950
23,800
23,850
23,900
23,950
24,000
0
0
0
0
0
2,101
2,093
2,085
2,077
2,069
3,828
3,818
3,807
3,797
3,786
4,483
4,472
4,462
4,451
4,441
0
0
0
0
0
2,933
2,925
2,917
2,909
2,901
4,925
4,915
4,904
4,894
4,883
5,580
5,569
5,559
5,548
5,538
24,000
24,050
24,100
24,150
24,200
24,050
24,100
24,150
24,200
24,250
0
0
0
0
0
2,061
2,053
2,045
2,037
2,029
3,775
3,765
3,754
3,744
3,733
4,430
4,419
4,409
4,398
4,388
0
0
0
0
0
2,893
2,885
2,877
2,869
2,861
4,873
4,862
4,852
4,841
4,831
5,527
5,517
5,506
5,496
5,485
24,250
24,300
24,350
24,400
24,450
24,300
24,350
24,400
24,450
24,500
0
0
0
0
0
2,021
2,013
2,005
1,997
1,989
3,723
3,712
3,702
3,691
3,681
4,377
4,367
4,356
4,346
4,335
0
0
0
0
0
2,853
2,845
2,837
2,829
2,821
4,820
4,810
4,799
4,788
4,778
5,475
5,464
5,454
5,443
5,432
24,500
24,550
24,600
24,650
24,700
24,550
24,600
24,650
24,700
24,750
0
0
0
0
0
1,981
1,973
1,965
1,957
1,949
3,670
3,660
3,649
3,639
3,628
4,325
4,314
4,304
4,293
4,283
0
0
0
0
0
2,813
2,805
2,797
2,789
2,781
4,767
4,757
4,746
4,736
4,725
5,422
5,411
5,401
5,390
5,380
24,750
24,800
24,850
24,900
24,950
24,800
24,850
24,900
24,950
25,000
0
0
0
0
0
1,941
1,933
1,925
1,917
1,909
3,618
3,607
3,596
3,586
3,575
4,272
4,262
4,251
4,240
4,230
0
0
0
0
0
2,773
2,765
2,757
2,749
2,741
4,715
4,704
4,694
4,683
4,673
5,369
5,359
5,348
5,338
5,327
25,000
25,050
25,100
25,150
25,200
25,050
25,100
25,150
25,200
25,250
0
0
0
0
0
1,901
1,893
1,885
1,877
1,869
3,565
3,554
3,544
3,533
3,523
4,219
4,209
4,198
4,188
4,177
0
0
0
0
0
2,733
2,725
2,717
2,709
2,701
4,662
4,652
4,641
4,631
4,620
5,317
5,306
5,296
5,285
5,274
25,250
25,300
25,350
25,400
25,450
25,300
25,350
25,400
25,450
25,500
0
0
0
0
0
1,861
1,853
1,845
1,837
1,829
3,512
3,502
3,491
3,481
3,470
4,167
4,156
4,146
4,135
4,125
0
0
0
0
0
2,693
2,685
2,677
2,669
2,661
4,609
4,599
4,588
4,578
4,567
5,264
5,253
5,243
5,232
5,222
25,500
25,550
25,600
25,650
25,700
25,550
25,600
25,650
25,700
25,750
0
0
0
0
0
1,821
1,813
1,805
1,797
1,789
3,460
3,449
3,439
3,428
3,417
4,114
4,104
4,093
4,082
4,072
0
0
0
0
0
2,653
2,645
2,637
2,629
2,621
4,557
4,546
4,536
4,525
4,515
5,211
5,201
5,190
5,180
5,169
25,750
25,800
25,850
25,900
25,950
25,800
25,850
25,900
25,950
26,000
0
0
0
0
0
1,781
1,773
1,765
1,757
1,749
3,407
3,396
3,386
3,375
3,365
4,061
4,051
4,040
4,030
4,019
0
0
0
0
0
2,613
2,606
2,598
2,590
2,582
4,504
4,494
4,483
4,473
4,462
5,159
5,148
5,138
5,127
5,117
26,000
26,050
26,100
26,150
26,200
26,050
26,100
26,150
26,200
26,250
0
0
0
0
0
1,741
1,733
1,725
1,717
1,709
3,354
3,344
3,333
3,323
3,312
4,009
3,998
3,988
3,977
3,967
0
0
0
0
0
2,574
2,566
2,558
2,550
2,542
4,452
4,441
4,430
4,420
4,409
5,106
5,095
5,085
5,074
5,064
26,250
26,300
26,350
26,400
26,450
26,300
26,350
26,400
26,450
26,500
0
0
0
0
0
1,701
1,693
1,685
1,677
1,669
3,302
3,291
3,281
3,270
3,260
3,956
3,946
3,935
3,925
3,914
0
0
0
0
0
2,534
2,526
2,518
2,510
2,502
4,399
4,388
4,378
4,367
4,357
5,053
5,043
5,032
5,022
5,011
(Continued)
Need more information or forms? Visit IRS.gov.
-64-
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 Children Three Children
Married filing jointly and you have–
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
26,500
26,550
26,600
26,650
26,700
26,550
26,600
26,650
26,700
26,750
0
0
0
0
0
1,661
1,653
1,645
1,637
1,629
3,249
3,238
3,228
3,217
3,207
3,903
3,893
3,882
3,872
3,861
0
0
0
0
0
2,494
2,486
2,478
2,470
2,462
4,346
4,336
4,325
4,315
4,304
5,001
4,990
4,980
4,969
4,959
26,750
26,800
26,850
26,900
26,950
26,800
26,850
26,900
26,950
27,000
0
0
0
0
0
1,621
1,613
1,605
1,597
1,589
3,196
3,186
3,175
3,165
3,154
3,851
3,840
3,830
3,819
3,809
0
0
0
0
0
2,454
2,446
2,438
2,430
2,422
4,294
4,283
4,273
4,262
4,251
4,948
4,938
4,927
4,916
4,906
27,000
27,050
27,100
27,150
27,200
27,050
27,100
27,150
27,200
27,250
0
0
0
0
0
1,581
1,573
1,565
1,557
1,549
3,144
3,133
3,123
3,112
3,102
3,798
3,788
3,777
3,767
3,756
0
0
0
0
0
2,414
2,406
2,398
2,390
2,382
4,241
4,230
4,220
4,209
4,199
4,895
4,885
4,874
4,864
4,853
27,250
27,300
27,350
27,400
27,450
27,300
27,350
27,400
27,450
27,500
0
0
0
0
0
1,541
1,533
1,525
1,517
1,509
3,091
3,081
3,070
3,059
3,049
3,746
3,735
3,724
3,714
3,703
0
0
0
0
0
2,374
2,366
2,358
2,350
2,342
4,188
4,178
4,167
4,157
4,146
4,843
4,832
4,822
4,811
4,801
27,500
27,550
27,600
27,650
27,700
27,550
27,600
27,650
27,700
27,750
0
0
0
0
0
1,501
1,493
1,485
1,477
1,469
3,038
3,028
3,017
3,007
2,996
3,693
3,682
3,672
3,661
3,651
0
0
0
0
0
2,334
2,326
2,318
2,310
2,302
4,136
4,125
4,115
4,104
4,093
4,790
4,780
4,769
4,759
4,748
27,750
27,800
27,850
27,900
27,950
27,800
27,850
27,900
27,950
28,000
0
0
0
0
0
1,461
1,453
1,445
1,437
1,429
2,986
2,975
2,965
2,954
2,944
3,640
3,630
3,619
3,609
3,598
0
0
0
0
0
2,294
2,286
2,278
2,270
2,262
4,083
4,072
4,062
4,051
4,041
4,737
4,727
4,716
4,706
4,695
28,000
28,050
28,100
28,150
28,200
28,050
28,100
28,150
28,200
28,250
0
0
0
0
0
1,421
1,413
1,405
1,397
1,389
2,933
2,923
2,912
2,901
2,891
3,588
3,577
3,567
3,556
3,545
0
0
0
0
0
2,254
2,246
2,238
2,230
2,222
4,030
4,020
4,009
3,999
3,988
4,685
4,674
4,664
4,653
4,643
28,250
28,300
28,350
28,400
28,450
28,300
28,350
28,400
28,450
28,500
0
0
0
0
0
1,381
1,373
1,365
1,357
1,349
2,880
2,870
2,859
2,849
2,838
3,535
3,524
3,514
3,503
3,493
0
0
0
0
0
2,214
2,206
2,198
2,190
2,182
3,978
3,967
3,957
3,946
3,936
4,632
4,622
4,611
4,601
4,590
28,500
28,550
28,600
28,650
28,700
28,550
28,600
28,650
28,700
28,750
0
0
0
0
0
1,341
1,333
1,326
1,318
1,310
2,828
2,817
2,807
2,796
2,786
3,482
3,472
3,461
3,451
3,440
0
0
0
0
0
2,174
2,166
2,158
2,150
2,142
3,925
3,914
3,904
3,893
3,883
4,580
4,569
4,558
4,548
4,537
28,750
28,800
28,850
28,900
28,950
28,800
28,850
28,900
28,950
29,000
0
0
0
0
0
1,302
1,294
1,286
1,278
1,270
2,775
2,765
2,754
2,744
2,733
3,430
3,419
3,409
3,398
3,388
0
0
0
0
0
2,134
2,126
2,118
2,110
2,102
3,872
3,862
3,851
3,841
3,830
4,527
4,516
4,506
4,495
4,485
29,000
29,050
29,100
29,150
29,200
29,050
29,100
29,150
29,200
29,250
0
0
0
0
0
1,262
1,254
1,246
1,238
1,230
2,722
2,712
2,701
2,691
2,680
3,377
3,366
3,356
3,345
3,335
0
0
0
0
0
2,094
2,086
2,078
2,070
2,062
3,820
3,809
3,799
3,788
3,778
4,474
4,464
4,453
4,443
4,432
29,250
29,300
29,350
29,400
29,450
29,300
29,350
29,400
29,450
29,500
0
0
0
0
0
1,222
1,214
1,206
1,198
1,190
2,670
2,659
2,649
2,638
2,628
3,324
3,314
3,303
3,293
3,282
0
0
0
0
0
2,054
2,046
2,038
2,030
2,022
3,767
3,757
3,746
3,735
3,725
4,422
4,411
4,401
4,390
4,379
(Continued)
-65-
Need more information or forms? Visit IRS.gov.
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 Children Three Children
Married filing jointly and you have–
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
29,500
29,550
29,600
29,650
29,700
29,550
29,600
29,650
29,700
29,750
0
0
0
0
0
1,182
1,174
1,166
1,158
1,150
2,617
2,607
2,596
2,586
2,575
3,272
3,261
3,251
3,240
3,230
0
0
0
0
0
2,014
2,006
1,998
1,990
1,982
3,714
3,704
3,693
3,683
3,672
4,369
4,358
4,348
4,337
4,327
29,750
29,800
29,850
29,900
29,950
29,800
29,850
29,900
29,950
30,000
0
0
0
0
0
1,142
1,134
1,126
1,118
1,110
2,565
2,554
2,543
2,533
2,522
3,219
3,209
3,198
3,187
3,177
0
0
0
0
0
1,974
1,966
1,958
1,950
1,942
3,662
3,651
3,641
3,630
3,620
4,316
4,306
4,295
4,285
4,274
30,000
30,050
30,100
30,150
30,200
30,050
30,100
30,150
30,200
30,250
0
0
0
0
0
1,102
1,094
1,086
1,078
1,070
2,512
2,501
2,491
2,480
2,470
3,166
3,156
3,145
3,135
3,124
0
0
0
0
0
1,934
1,926
1,918
1,910
1,902
3,609
3,599
3,588
3,578
3,567
4,264
4,253
4,243
4,232
4,221
30,250
30,300
30,350
30,400
30,450
30,300
30,350
30,400
30,450
30,500
0
0
0
0
0
1,062
1,054
1,046
1,038
1,030
2,459
2,449
2,438
2,428
2,417
3,114
3,103
3,093
3,082
3,072
0
0
0
0
0
1,894
1,886
1,878
1,870
1,862
3,556
3,546
3,535
3,525
3,514
4,211
4,200
4,190
4,179
4,169
30,500
30,550
30,600
30,650
30,700
30,550
30,600
30,650
30,700
30,750
0
0
0
0
0
1,022
1,014
1,006
998
990
2,407
2,396
2,386
2,375
2,364
3,061
3,051
3,040
3,029
3,019
0
0
0
0
0
1,854
1,846
1,838
1,830
1,822
3,504
3,493
3,483
3,472
3,462
4,158
4,148
4,137
4,127
4,116
30,750
30,800
30,850
30,900
30,950
30,800
30,850
30,900
30,950
31,000
0
0
0
0
0
982
974
966
958
950
2,354
2,343
2,333
2,322
2,312
3,008
2,998
2,987
2,977
2,966
0
0
0
0
0
1,814
1,807
1,799
1,791
1,783
3,451
3,441
3,430
3,420
3,409
4,106
4,095
4,085
4,074
4,064
31,000
31,050
31,100
31,150
31,200
31,050
31,100
31,150
31,200
31,250
0
0
0
0
0
942
934
926
918
910
2,301
2,291
2,280
2,270
2,259
2,956
2,945
2,935
2,924
2,914
0
0
0
0
0
1,775
1,767
1,759
1,751
1,743
3,399
3,388
3,377
3,367
3,356
4,053
4,042
4,032
4,021
4,011
31,250
31,300
31,350
31,400
31,450
31,300
31,350
31,400
31,450
31,500
0
0
0
0
0
902
894
886
878
870
2,249
2,238
2,228
2,217
2,207
2,903
2,893
2,882
2,872
2,861
0
0
0
0
0
1,735
1,727
1,719
1,711
1,703
3,346
3,335
3,325
3,314
3,304
4,000
3,990
3,979
3,969
3,958
31,500
31,550
31,600
31,650
31,700
31,550
31,600
31,650
31,700
31,750
0
0
0
0
0
862
854
846
838
830
2,196
2,185
2,175
2,164
2,154
2,850
2,840
2,829
2,819
2,808
0
0
0
0
0
1,695
1,687
1,679
1,671
1,663
3,293
3,283
3,272
3,262
3,251
3,948
3,937
3,927
3,916
3,906
31,750
31,800
31,850
31,900
31,950
31,800
31,850
31,900
31,950
32,000
0
0
0
0
0
822
814
806
798
790
2,143
2,133
2,122
2,112
2,101
2,798
2,787
2,777
2,766
2,756
0
0
0
0
0
1,655
1,647
1,639
1,631
1,623
3,241
3,230
3,220
3,209
3,198
3,895
3,885
3,874
3,863
3,853
32,000
32,050
32,100
32,150
32,200
32,050
32,100
32,150
32,200
32,250
0
0
0
0
0
782
774
766
758
750
2,091
2,080
2,070
2,059
2,049
2,745
2,735
2,724
2,714
2,703
0
0
0
0
0
1,615
1,607
1,599
1,591
1,583
3,188
3,177
3,167
3,156
3,146
3,842
3,832
3,821
3,811
3,800
32,250
32,300
32,350
32,400
32,450
32,300
32,350
32,400
32,450
32,500
0
0
0
0
0
742
734
726
718
710
2,038
2,028
2,017
2,006
1,996
2,693
2,682
2,671
2,661
2,650
0
0
0
0
0
1,575
1,567
1,559
1,551
1,543
3,135
3,125
3,114
3,104
3,093
3,790
3,779
3,769
3,758
3,748
(Continued)
Need more information or forms? Visit IRS.gov.
-66-
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 Children Three Children
Married filing jointly and you have–
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
32,500
32,550
32,600
32,650
32,700
32,550
32,600
32,650
32,700
32,750
0
0
0
0
0
702
694
686
678
670
1,985
1,975
1,964
1,954
1,943
2,640
2,629
2,619
2,608
2,598
0
0
0
0
0
1,535
1,527
1,519
1,511
1,503
3,083
3,072
3,062
3,051
3,040
3,737
3,727
3,716
3,706
3,695
32,750
32,800
32,850
32,900
32,950
32,800
32,850
32,900
32,950
33,000
0
0
0
0
0
662
654
646
638
630
1,933
1,922
1,912
1,901
1,891
2,587
2,577
2,566
2,556
2,545
0
0
0
0
0
1,495
1,487
1,479
1,471
1,463
3,030
3,019
3,009
2,998
2,988
3,684
3,674
3,663
3,653
3,642
33,000
33,050
33,100
33,150
33,200
33,050
33,100
33,150
33,200
33,250
0
0
0
0
0
622
614
606
598
590
1,880
1,870
1,859
1,848
1,838
2,535
2,524
2,514
2,503
2,492
0
0
0
0
0
1,455
1,447
1,439
1,431
1,423
2,977
2,967
2,956
2,946
2,935
3,632
3,621
3,611
3,600
3,590
33,250
33,300
33,350
33,400
33,450
33,300
33,350
33,400
33,450
33,500
0
0
0
0
0
582
574
566
558
550
1,827
1,817
1,806
1,796
1,785
2,482
2,471
2,461
2,450
2,440
0
0
0
0
0
1,415
1,407
1,399
1,391
1,383
2,925
2,914
2,904
2,893
2,883
3,579
3,569
3,558
3,548
3,537
33,500
33,550
33,600
33,650
33,700
33,550
33,600
33,650
33,700
33,750
0
0
0
0
0
542
534
527
519
511
1,775
1,764
1,754
1,743
1,733
2,429
2,419
2,408
2,398
2,387
0
0
0
0
0
1,375
1,367
1,359
1,351
1,343
2,872
2,861
2,851
2,840
2,830
3,527
3,516
3,505
3,495
3,484
33,750
33,800
33,850
33,900
33,950
33,800
33,850
33,900
33,950
34,000
0
0
0
0
0
503
495
487
479
471
1,722
1,712
1,701
1,691
1,680
2,377
2,366
2,356
2,345
2,335
0
0
0
0
0
1,335
1,327
1,319
1,311
1,303
2,819
2,809
2,798
2,788
2,777
3,474
3,463
3,453
3,442
3,432
34,000
34,050
34,100
34,150
34,200
34,050
34,100
34,150
34,200
34,250
0
0
0
0
0
463
455
447
439
431
1,669
1,659
1,648
1,638
1,627
2,324
2,313
2,303
2,292
2,282
0
0
0
0
0
1,295
1,287
1,279
1,271
1,263
2,767
2,756
2,746
2,735
2,725
3,421
3,411
3,400
3,390
3,379
34,250
34,300
34,350
34,400
34,450
34,300
34,350
34,400
34,450
34,500
0
0
0
0
0
423
415
407
399
391
1,617
1,606
1,596
1,585
1,575
2,271
2,261
2,250
2,240
2,229
0
0
0
0
0
1,255
1,247
1,239
1,231
1,223
2,714
2,704
2,693
2,682
2,672
3,369
3,358
3,348
3,337
3,326
34,500
34,550
34,600
34,650
34,700
34,550
34,600
34,650
34,700
34,750
0
0
0
0
0
383
375
367
359
351
1,564
1,554
1,543
1,533
1,522
2,219
2,208
2,198
2,187
2,177
0
0
0
0
0
1,215
1,207
1,199
1,191
1,183
2,661
2,651
2,640
2,630
2,619
3,316
3,305
3,295
3,284
3,274
34,750
34,800
34,850
34,900
34,950
34,800
34,850
34,900
34,950
35,000
0
0
0
0
0
343
335
327
319
311
1,512
1,501
1,490
1,480
1,469
2,166
2,156
2,145
2,134
2,124
0
0
0
0
0
1,175
1,167
1,159
1,151
1,143
2,609
2,598
2,588
2,577
2,567
3,263
3,253
3,242
3,232
3,221
35,000
35,050
35,100
35,150
35,200
35,050
35,100
35,150
35,200
35,250
0
0
0
0
0
303
295
287
279
271
1,459
1,448
1,438
1,427
1,417
2,113
2,103
2,092
2,082
2,071
0
0
0
0
0
1,135
1,127
1,119
1,111
1,103
2,556
2,546
2,535
2,525
2,514
3,211
3,200
3,190
3,179
3,168
35,250
35,300
35,350
35,400
35,450
35,300
35,350
35,400
35,450
35,500
0
0
0
0
0
263
255
247
239
231
1,406
1,396
1,385
1,375
1,364
2,061
2,050
2,040
2,029
2,019
0
0
0
0
0
1,095
1,087
1,079
1,071
1,063
2,503
2,493
2,482
2,472
2,461
3,158
3,147
3,137
3,126
3,116
(Continued)
-67-
Need more information or forms? Visit IRS.gov.
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 Children Three Children
Married filing jointly and you have–
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
35,500
35,550
35,600
35,650
35,700
35,550
35,600
35,650
35,700
35,750
0
0
0
0
0
223
215
207
199
191
1,354
1,343
1,333
1,322
1,311
2,008
1,998
1,987
1,976
1,966
0
0
0
0
0
1,055
1,047
1,039
1,031
1,023
2,451
2,440
2,430
2,419
2,409
3,105
3,095
3,084
3,074
3,063
35,750
35,800
35,850
35,900
35,950
35,800
35,850
35,900
35,950
36,000
0
0
0
0
0
183
175
167
159
151
1,301
1,290
1,280
1,269
1,259
1,955
1,945
1,934
1,924
1,913
0
0
0
0
0
1,015
1,008
1,000
992
984
2,398
2,388
2,377
2,367
2,356
3,053
3,042
3,032
3,021
3,011
36,000
36,050
36,100
36,150
36,200
36,050
36,100
36,150
36,200
36,250
0
0
0
0
0
143
135
127
119
111
1,248
1,238
1,227
1,217
1,206
1,903
1,892
1,882
1,871
1,861
0
0
0
0
0
976
968
960
952
944
2,346
2,335
2,324
2,314
2,303
3,000
2,989
2,979
2,968
2,958
36,250
36,300
36,350
36,400
36,450
36,300
36,350
36,400
36,450
36,500
0
0
0
0
0
103
95
87
79
71
1,196
1,185
1,175
1,164
1,154
1,850
1,840
1,829
1,819
1,808
0
0
0
0
0
936
928
920
912
904
2,293
2,282
2,272
2,261
2,251
2,947
2,937
2,926
2,916
2,905
36,500
36,550
36,600
36,650
36,700
36,550
36,600
36,650
36,700
36,750
0
0
0
0
0
63
55
47
39
31
1,143
1,132
1,122
1,111
1,101
1,797
1,787
1,776
1,766
1,755
0
0
0
0
0
896
888
880
872
864
2,240
2,230
2,219
2,209
2,198
2,895
2,884
2,874
2,863
2,853
36,750
36,800
36,850
36,900
36,950
36,800
36,850
36,900
36,950
37,000
0
0
0
0
0
23
15
7
*
0
1,090
1,080
1,069
1,059
1,048
1,745
1,734
1,724
1,713
1,703
0
0
0
0
0
856
848
840
832
824
2,188
2,177
2,167
2,156
2,145
2,842
2,832
2,821
2,810
2,800
37,000
37,050
37,100
37,150
37,200
37,050
37,100
37,150
37,200
37,250
0
0
0
0
0
0
0
0
0
0
1,038
1,027
1,017
1,006
996
1,692
1,682
1,671
1,661
1,650
0
0
0
0
0
816
808
800
792
784
2,135
2,124
2,114
2,103
2,093
2,789
2,779
2,768
2,758
2,747
37,250
37,300
37,350
37,400
37,450
37,300
37,350
37,400
37,450
37,500
0
0
0
0
0
0
0
0
0
0
985
975
964
953
943
1,640
1,629
1,618
1,608
1,597
0
0
0
0
0
776
768
760
752
744
2,082
2,072
2,061
2,051
2,040
2,737
2,726
2,716
2,705
2,695
37,500
37,550
37,600
37,650
37,700
37,550
37,600
37,650
37,700
37,750
0
0
0
0
0
0
0
0
0
0
932
922
911
901
890
1,587
1,576
1,566
1,555
1,545
0
0
0
0
0
736
728
720
712
704
2,030
2,019
2,009
1,998
1,987
2,684
2,674
2,663
2,653
2,642
37,750
37,800
37,850
37,900
37,950
37,800
37,850
37,900
37,950
38,000
0
0
0
0
0
0
0
0
0
0
880
869
859
848
838
1,534
1,524
1,513
1,503
1,492
0
0
0
0
0
696
688
680
672
664
1,977
1,966
1,956
1,945
1,935
2,631
2,621
2,610
2,600
2,589
38,000
38,050
38,100
38,150
38,200
38,050
38,100
38,150
38,200
38,250
0
0
0
0
0
0
0
0
0
0
827
817
806
795
785
1,482
1,471
1,461
1,450
1,439
0
0
0
0
0
656
648
640
632
624
1,924
1,914
1,903
1,893
1,882
2,579
2,568
2,558
2,547
2,537
38,250
38,300
38,350
38,400
38,450
38,300
38,350
38,400
38,450
38,500
0
0
0
0
0
0
0
0
0
0
774
764
753
743
732
1,429
1,418
1,408
1,397
1,387
0
0
0
0
0
616
608
600
592
584
1,872
1,861
1,851
1,840
1,830
2,526
2,516
2,505
2,495
2,484
(Continued)
* If the amount you are looking up from the worksheet is at least $36,900 but less than $36,920, and you have one qualifying child, your credit is $2. Otherwise, you cannot take the credit.
Need more information or forms? Visit IRS.gov.
-68-
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
Married filing jointly and you have–
Two Children Three Children
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
38,500
38,550
38,600
38,650
38,700
38,550
38,600
38,650
38,700
38,750
0
0
0
0
0
0
0
0
0
0
722
711
701
690
680
1,376
1,366
1,355
1,345
1,334
0
0
0
0
0
576
568
560
552
544
1,819
1,808
1,798
1,787
1,777
2,474
2,463
2,452
2,442
2,431
38,750
38,800
38,850
38,900
38,950
38,800
38,850
38,900
38,950
39,000
0
0
0
0
0
0
0
0
0
0
669
659
648
638
627
1,324
1,313
1,303
1,292
1,282
0
0
0
0
0
536
528
520
512
504
1,766
1,756
1,745
1,735
1,724
2,421
2,410
2,400
2,389
2,379
39,000
39,050
39,100
39,150
39,200
39,050
39,100
39,150
39,200
39,250
0
0
0
0
0
0
0
0
0
0
616
606
595
585
574
1,271
1,260
1,250
1,239
1,229
0
0
0
0
0
496
488
480
472
464
1,714
1,703
1,693
1,682
1,672
2,368
2,358
2,347
2,337
2,326
39,250
39,300
39,350
39,400
39,450
39,300
39,350
39,400
39,450
39,500
0
0
0
0
0
0
0
0
0
0
564
553
543
532
522
1,218
1,208
1,197
1,187
1,176
0
0
0
0
0
456
448
440
432
424
1,661
1,651
1,640
1,629
1,619
2,316
2,305
2,295
2,284
2,273
39,500
39,550
39,600
39,650
39,700
39,550
39,600
39,650
39,700
39,750
0
0
0
0
0
0
0
0
0
0
511
501
490
480
469
1,166
1,155
1,145
1,134
1,124
0
0
0
0
0
416
408
400
392
384
1,608
1,598
1,587
1,577
1,566
2,263
2,252
2,242
2,231
2,221
39,750
39,800
39,850
39,900
39,950
39,800
39,850
39,900
39,950
40,000
0
0
0
0
0
0
0
0
0
0
459
448
437
427
416
1,113
1,103
1,092
1,081
1,071
0
0
0
0
0
376
368
360
352
344
1,556
1,545
1,535
1,524
1,514
2,210
2,200
2,189
2,179
2,168
40,000
40,050
40,100
40,150
40,200
40,050
40,100
40,150
40,200
40,250
0
0
0
0
0
0
0
0
0
0
406
395
385
374
364
1,060
1,050
1,039
1,029
1,018
0
0
0
0
0
336
328
320
312
304
1,503
1,493
1,482
1,472
1,461
2,158
2,147
2,137
2,126
2,115
40,250
40,300
40,350
40,400
40,450
40,300
40,350
40,400
40,450
40,500
0
0
0
0
0
0
0
0
0
0
353
343
332
322
311
1,008
997
987
976
966
0
0
0
0
0
296
288
280
272
264
1,450
1,440
1,429
1,419
1,408
2,105
2,094
2,084
2,073
2,063
40,500
40,550
40,600
40,650
40,700
40,550
40,600
40,650
40,700
40,750
0
0
0
0
0
0
0
0
0
0
301
290
280
269
258
955
945
934
923
913
0
0
0
0
0
256
248
240
232
224
1,398
1,387
1,377
1,366
1,356
2,052
2,042
2,031
2,021
2,010
40,750
40,800
40,850
40,900
40,950
40,800
40,850
40,900
40,950
41,000
0
0
0
0
0
0
0
0
0
0
248
237
227
216
206
902
892
881
871
860
0
0
0
0
0
216
209
201
193
185
1,345
1,335
1,324
1,314
1,303
2,000
1,989
1,979
1,968
1,958
41,000
41,050
41,100
41,150
41,200
41,050
41,100
41,150
41,200
41,250
0
0
0
0
0
0
0
0
0
0
195
185
174
164
153
850
839
829
818
808
0
0
0
0
0
177
169
161
153
145
1,293
1,282
1,271
1,261
1,250
1,947
1,936
1,926
1,915
1,905
41,250
41,300
41,350
41,400
41,450
41,300
41,350
41,400
41,450
41,500
0
0
0
0
0
0
0
0
0
0
143
132
122
111
101
797
787
776
766
755
0
0
0
0
0
137
129
121
113
105
1,240
1,229
1,219
1,208
1,198
1,894
1,884
1,873
1,863
1,852
(Continued)
-69-
Need more information or forms? Visit IRS.gov.
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
Married filing jointly and you have–
Two Children Three Children
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
41,500
41,550
41,600
41,650
41,700
41,550
41,600
41,650
41,700
41,750
0
0
0
0
0
0
0
0
0
0
90
79
69
58
48
744
734
723
713
702
0
0
0
0
0
97
89
81
73
65
1,187
1,177
1,166
1,156
1,145
1,842
1,831
1,821
1,810
1,800
41,750
41,800
41,850
41,900
41,950
41,800
41,850
41,900
41,950
42,000
0
0
0
0
0
0
0
0
0
0
37
27
16
6
0
692
681
671
660
650
0
0
0
0
0
57
49
41
33
25
1,135
1,124
1,114
1,103
1,092
1,789
1,779
1,768
1,757
1,747
42,000
42,050
42,100
42,150
42,200
42,050
42,100
42,150
42,200
42,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
639
629
618
608
597
0
0
0
0
0
17
9
*
0
0
1,082
1,071
1,061
1,050
1,040
1,736
1,726
1,715
1,705
1,694
42,250
42,300
42,350
42,400
42,450
42,300
42,350
42,400
42,450
42,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
587
576
565
555
544
0
0
0
0
0
0
0
0
0
0
1,029
1,019
1,008
998
987
1,684
1,673
1,663
1,652
1,642
42,500
42,550
42,600
42,650
42,700
42,550
42,600
42,650
42,700
42,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
534
523
513
502
492
0
0
0
0
0
0
0
0
0
0
977
966
956
945
934
1,631
1,621
1,610
1,600
1,589
42,750
42,800
42,850
42,900
42,950
42,800
42,850
42,900
42,950
43,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
481
471
460
450
439
0
0
0
0
0
0
0
0
0
0
924
913
903
892
882
1,578
1,568
1,557
1,547
1,536
43,000
43,050
43,100
43,150
43,200
43,050
43,100
43,150
43,200
43,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
429
418
408
397
386
0
0
0
0
0
0
0
0
0
0
871
861
850
840
829
1,526
1,515
1,505
1,494
1,484
43,250
43,300
43,350
43,400
43,450
43,300
43,350
43,400
43,450
43,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
376
365
355
344
334
0
0
0
0
0
0
0
0
0
0
819
808
798
787
777
1,473
1,463
1,452
1,442
1,431
43,500
43,550
43,600
43,650
43,700
43,550
43,600
43,650
43,700
43,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
323
313
302
292
281
0
0
0
0
0
0
0
0
0
0
766
755
745
734
724
1,421
1,410
1,399
1,389
1,378
43,750
43,800
43,850
43,900
43,950
43,800
43,850
43,900
43,950
44,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
271
260
250
239
229
0
0
0
0
0
0
0
0
0
0
713
703
692
682
671
1,368
1,357
1,347
1,336
1,326
44,000
44,050
44,100
44,150
44,200
44,050
44,100
44,150
44,200
44,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
218
207
197
186
176
0
0
0
0
0
0
0
0
0
0
661
650
640
629
619
1,315
1,305
1,294
1,284
1,273
44,250
44,300
44,350
44,400
44,450
44,300
44,350
44,400
44,450
44,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
165
155
144
134
123
0
0
0
0
0
0
0
0
0
0
608
598
587
576
566
1,263
1,252
1,242
1,231
1,220
(Continued)
* If the amount you are looking up from the worksheet is at least $42,100 but less than $42,130, and you have one qualifying child, your credit is $2. Otherwise, you cannot take the credit.
Need more information or forms? Visit IRS.gov.
-70-
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
Married filing jointly and you have–
Two Children Three Children
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
Your credit is–
44,500
44,550
44,600
44,650
44,700
44,550
44,600
44,650
44,700
44,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
113
102
92
81
71
0
0
0
0
0
0
0
0
0
0
555
545
534
524
513
1,210
1,199
1,189
1,178
1,168
44,750
44,800
44,850
44,900
44,950
44,800
44,850
44,900
44,950
45,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
60
50
39
28
18
0
0
0
0
0
0
0
0
0
0
503
492
482
471
461
1,157
1,147
1,136
1,126
1,115
45,000
45,050
45,100
45,150
45,200
45,050
45,100
45,150
45,200
45,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7
*
0
0
0
0
0
0
0
0
0
0
0
0
0
450
440
429
419
408
1,105
1,094
1,084
1,073
1,062
45,250
45,300
45,350
45,400
45,450
45,300
45,350
45,400
45,450
45,500
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
0
0
0
0
0
397
387
376
366
355
1,052
1,041
1,031
1,020
1,010
45,500
45,550
45,600
45,650
45,700
45,550
45,600
45,650
45,700
45,750
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
0
0
0
0
0
345
334
324
313
303
999
989
978
968
957
45,750
45,800
45,850
45,900
45,950
45,800
45,850
45,900
45,950
46,000
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
0
0
0
0
0
292
282
271
261
250
947
936
926
915
905
46,000
46,050
46,100
46,150
46,200
46,050
46,100
46,150
46,200
46,250
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
0
0
0
0
0
240
229
218
208
197
894
883
873
862
852
46,250
46,300
46,350
46,400
46,450
46,300
46,350
46,400
46,450
46,500
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
0
0
0
0
0
187
176
166
155
145
841
831
820
810
799
46,500
46,550
46,600
46,650
46,700
46,550
46,600
46,650
46,700
46,750
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
0
0
0
0
0
134
124
113
103
92
789
778
768
757
747
46,750
46,800
46,850
46,900
46,950
46,800
46,850
46,900
46,950
47,000
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
0
0
0
0
0
82
71
61
50
39
736
726
715
704
694
47,000
47,050
47,100
47,150
47,200
47,050
47,100
47,150
47,200
47,250
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
0
0
0
0
0
29
18
8
**
0
683
673
662
652
641
47,250
47,300
47,350
47,400
47,450
47,300
47,350
47,400
47,450
47,500
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
0
0
0
0
0
0
0
0
0
0
631
620
610
599
589
(Continued)
* If the amount you are looking up from the worksheet is at least $45,050 but less than $45,060, and you have three qualifying children, your credit is $1. Otherwise, you cannot take the credit.
** If the amount you are looking up from the worksheet is at least $47,150 but less than $47,162, and you have two qualifying children, your credit is $1. Otherwise, you cannot take the credit.
-71-
Need more information or forms? Visit IRS.gov.
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
Married filing jointly and you have–
Two Children Three Children
No Children
Your credit is–
One Child
Two Children Three Children
At least
But less than
47,500
47,550
47,600
47,650
47,700
47,550
47,600
47,650
47,700
47,750
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
0
0
0
0
0
0
0
0
0
0
578
568
557
547
536
47,750
47,800
47,850
47,900
47,950
47,800
47,850
47,900
47,950
48,000
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
0
0
0
0
0
0
0
0
0
0
525
515
504
494
483
48,000
48,050
48,100
48,150
48,200
48,050
48,100
48,150
48,200
48,250
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
0
0
0
0
0
0
0
0
0
0
473
462
452
441
431
48,250
48,300
48,350
48,400
48,450
48,300
48,350
48,400
48,450
48,500
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
0
0
0
0
0
0
0
0
0
0
420
410
399
389
378
48,500
48,550
48,600
48,650
48,700
48,550
48,600
48,650
48,700
48,750
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
0
0
0
0
0
0
0
0
0
0
368
357
346
336
325
48,750
48,800
48,850
48,900
48,950
48,800
48,850
48,900
48,950
49,000
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
0
0
0
0
0
0
0
0
0
0
315
304
294
283
273
49,000
49,050
49,100
49,150
49,200
49,050
49,100
49,150
49,200
49,250
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
0
0
0
0
0
0
0
0
0
0
262
252
241
231
220
49,250
49,300
49,350
49,400
49,450
49,300
49,350
49,400
49,450
49,500
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
0
0
0
0
0
0
0
0
0
0
210
199
189
178
167
49,500
49,550
49,600
49,650
49,700
49,550
49,600
49,650
49,700
49,750
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
0
0
0
0
0
0
0
0
0
0
157
146
136
125
115
49,750
49,800
49,850
49,900
49,950
49,800
49,850
49,900
49,950
50,000
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
0
0
0
0
0
0
0
0
0
0
104
94
83
73
62
50,000
50,050
50,100
50,150
50,200
50,050
50,100
50,150
50,200
50,250
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
0
0
0
0
0
0
0
0
0
0
52
41
31
20
9
50,250
50,270
0
0
0
0
0
0
0
2
Need more information or forms? Visit IRS.gov.
Your credit is–
-72-
2012 Form 1040—Lines 65 Through 73
Line 65
TIP
You may be able to deduct any
credit or debit card convenience fees on your 2013 Sched-
Additional Child Tax Credit
ule A.
What Is the Additional Child Tax
Credit?
Line 69
This credit is for certain people who
have at least one qualifying child as defined in the instructions for line 6c. 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 51.
Step 2. Read the TIP at the end of your
Child Tax Credit Worksheet. Use
Schedule 8812 to see if you can take the
additional child tax credit, but only if
you meet the condition given in that
TIP.
Line 66
American Opportunity
Credit
If you meet the requirements to claim an
education credit (see the instructions for
line 49), enter on line 66 the amount, if
any, from Form 8863, line 8.
Line 67
Excess Social Security and
Tier 1 RRTA Tax Withheld
If you, or your spouse if filing a joint return, had more than one employer for
2012 and total wages of more than
$110,100, 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 $4,624.20. But if any
one employer withheld more than
$4,624.20, you cannot claim the excess
on your return. The employer should adjust the tax for you. If the employer does
not adjust the overcollection, you can
file a claim for refund using Form 843.
Figure this amount separately for you
and your spouse.
You cannot claim a refund for excess
tier 2 RRTA tax on Form 1040. Instead,
use Form 843.
For more details, see Pub. 505.
Line 70
Credit for Federal Tax on
Fuels
This line has been reserved for future
use.
Enter any credit for federal excise taxes
paid on fuels that are ultimately used for
a nontaxable purpose (for example, an
off-highway business use). Attach Form
4136.
Line 68
Line 71
Reserved
Amount Paid With Request
for Extension To File
If you got an automatic extension of
time to file Form 1040 by filing Form
4868 or by making a payment, enter the
amount of the payment or any amount
you paid with Form 4868. If you paid by
credit or debit card, do not include on
line 68 the convenience fee you were
charged. Also, include any amounts paid
with Form 2350.
Check the box(es) on line 71 to report
any credit from Form 2439, 8801
(line 27), or 8885. If you claim more
than one of these credits, enter the total
on line 71.
If you are claiming a credit for repayment of amounts you included in your
income in an earlier year because it appeared you had a right to the income, include the credit on line 71 and enter
“I.R.C. 1341” to the right of line 71. See
Pub. 525 for details about this credit.
-73-
The adoption credit previously
claimed on line 71, box b, is no
CAUTION
longer refundable. It now must
be claimed on line 53. Line 71, box b, is
now shown as “Reserved” for future
use.
!
Refund
Line 73
Amount Overpaid
If line 73 is under $1, we will send a refund only on written request.
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
2013 under General Information, later.
TIP
Refund Offset
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts,
such as student loans, all or part of the
overpayment on line 73 may be used
(offset) to pay the past-due amount. Offsets for federal taxes are made by the
IRS. All other offsets are made by the
Treasury Department's Financial Management Service (FMS). For federal tax
offsets, you will receive a notice from
the IRS. For all other offsets, you will
receive a notice from FMS. To find out
if you may have an offset or if you have
any questions about it, contact the agency to which you owe the debt.
Injured Spouse
If you file a joint return and your spouse
has not paid past-due federal tax, state
income tax, state unemployment compensation debts, child support, spousal
support, or a federal nontax debt, such
as a student loan, part or all of the overpayment on line 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 or see Form
8379.
Need more information or forms? Visit IRS.gov.
2012 Form 1040—Lines 74a Through 74d
Lines 74a Through 74d
Amount Refunded to You
If you want to check the status of your
refund, see Refund Information, later.
Just use the IRS2Go phone app or go to
IRS.gov and click on Where's My Refund. Information about your return will
generally be available within 24 hours
after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with
your return, wait 14 weeks (11 weeks if
you filed electronically). Have your
2012 tax return handy so you can provide your social security number, your
filing status, and the exact whole dollar
amount of your refund.
Where's My Refund? has a new look
this year! The tool will include a tracker
that displays progress through three
stages: (1) return received, (2) refund
approved, and (3) refund sent. Where's
My Refund? will provide an actual personalized refund date as soon as the IRS
processes your tax return and approves
your refund. So in a change from previous filing seasons, you won't get an estimated refund date right away.
Effect of refund on benefits. Any refund you receive cannot be counted as
income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else
can receive, under any federal program
or under any state or local program financed in whole or in part with federal
funds. These programs include Temporary Assistance for Needy Families
(TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental
Nutrition Assistance Program (food
stamps). In addition, when determining
eligibility, the refund cannot be counted
as a resource for at least 12 months after
you receive it. Check with your local
benefit coordinator to find out if your refund will affect your benefits.
DIRECT DEPOSIT
Simple. Safe. Secure.
Fast Refunds! Choose direct deposit—a fast,
simple, safe, secure way to have your refund
deposited automatically to your checking or
savings account, including an individual
retirement arrangement (IRA). See the
information about IRAs later.
If you want us to directly deposit the
amount shown on line 74a to your
checking or savings account, including
an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United
States:
Complete lines 74b through 74d (if
you want your refund deposited to only
one account), or
Check the box on line 74a and attach Form 8888 if you want to split the
direct deposit of your refund into more
than one account or use all or part of
your refund to buy paper series I savings
bonds.
If you do not want your refund directly deposited to your account, do not
check the box on line 74a. Draw a line
through the boxes on lines 74b and 74d.
We will send you a check instead.
Do not request a deposit of any part
of your refund to an account that is not
in your name, such as your tax preparer's
account.
Why Use Direct Deposit?
You get your refund faster by direct deposit than you do by check.
Payment is more secure. There is
no check that can get lost or stolen.
It is more convenient. You do not
have to make a trip to the bank to deposit your check.
It saves tax dollars. It costs the
government less to refund by direct deposit.
If you file a joint return and
check the box on line 74a and
CAUTION
attach Form 8888 or fill in
lines 74b through 74d, your spouse may
get at least part of the refund.
!
IRA. You can have your refund (or part
of it) directly deposited to a traditional
IRA, Roth IRA, or SEP-IRA, but not a
SIMPLE IRA. You must establish the
Need more information or forms? Visit IRS.gov.
-74-
IRA at a bank or other financial institution before you request direct deposit.
Make sure your direct deposit will be
accepted. You must also notify the trustee or custodian of your account of the
year to which the deposit is to be applied
(unless the trustee or custodian will not
accept a deposit for 2012). If you do not,
the trustee or custodian can assume the
deposit is for the year during which you
are filing the return. For example, if you
file your 2012 return during 2013 and do
not notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for
2013. If you designate your deposit to be
for 2012, you must verify that the deposit was actually made to the account by
the due date of the return (without regard to extensions). If the deposit is not
made by that date, the deposit is not an
IRA contribution for 2012. In that case,
you must file an amended 2012 return
and reduce any IRA deduction and any
retirement savings contributions credit
you claimed.
You and your spouse, if filing
jointly, each may be able to
CAUTION
contribute up to $5,000
($6,000 if age 50 or older at the end of
2012) to a traditional IRA or Roth IRA
for 2012. The limit for 2013 is $5,500
($6,500 if age 50 or older at the end of
2013). You may owe a penalty if your
contributions exceed these limits.
!
For more information on IRAs, see
Pub. 590.
TreasuryDirect®. You can request a
deposit of your refund (or part of it) to a
TreasuryDirect® online account to buy
U.S. Treasury marketable securities and
savings bonds. For more information, go
to www.treasurydirect.gov.
Form 8888. You can have your refund
directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You do not
need a TreasuryDirect® account to do
this. For more information, see the Form
8888 instructions.
Line 74a
You cannot file Form 8888 to split your
refund into more than one account or
buy paper series I savings bonds if Form
8379 is filed with your return.
2012 Form 1040—Lines 74b Through 76
Line 74b
The routing number must be nine digits.
The first two digits must be 01 through
12 or 21 through 32. On the sample
check below, the routing number is
250250025. Tony and Jennifer Maple
would use that routing number unless
their financial institution instructed them
to use a different routing number for direct deposits.
Ask your financial institution for the
correct routing number to enter on
line 74b if:
The routing number on a deposit
slip is different from the routing number
on your checks,
Your deposit is to a savings account that does not allow you to write
checks, or
Your checks state they are payable
through a financial institution different
from the one at which you have your
checking account.
Line 74c
Check the appropriate box for the type
of account. Do not check more than one
box. If the deposit is to an account such
as an IRA, health savings account, brokerage account, or other similar account,
ask your financial institution whether
you should check the “Checking” or
“Savings” box. You must check the correct box to ensure your deposit is accepted. For a TreasuryDirect® online account, check the “Savings” box.
Reasons Your Direct Deposit
Request May Be Rejected
!
If any of the following apply, your direct
deposit request will be rejected and a
check will be sent instead.
Any numbers or letters on lines
74b through 74d are crossed out or whited out.
Your financial institution(s) will
not allow a joint refund to be deposited
to an individual account. The IRS is not
responsible if a financial institution rejects a direct deposit.
You file your 2012 return after December 31, 2013.
The IRS is not responsible for
a lost refund if you enter the
CAUTION
wrong account information.
Check with your financial institution to
get the correct routing and account
numbers and to make sure your direct
deposit will be accepted.
!
Amount You Owe
IRS e-file offers two electronic payment options.
With Electronic Funds Withdrawal, you
can pay your current year balance due
and also make up to four estimated tax
payments. If you file early, you can
schedule your payment for withdrawal
from your account on a future date, up
to and including the due date of the return. Or you can pay using a credit or
debit card. Visit www.irs.gov/e-pay for
details on both options.
Line 76
Amount You Owe
Line 75
Applied to Your 2013
Estimated Tax
To save interest and penalties,
pay your taxes in full by April
15, 2013. You do not have to
pay if line 76 is under $1.
TIP
Enter on line 75 the amount, if any, of
the overpayment on line 73 you want
applied to your 2013 estimated tax. We
will apply this amount to your account
unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.
Line 74d
Include any estimated tax penalty from
line 77 in the amount you enter on
line 76.
You can pay online, by phone, or by
check or money order. Do not include
any estimated tax payment for 2013 in
this payment. Instead, make the estimated tax payment separately.
Bad check or payment. The penalty
for writing a bad check to the IRS is $25
Sample Check—Lines 74b Through 74d
1234
TONY MAPLE
JENNIFER MAPLE
123 Pear Lane
Anyplace, GA 00000
䊲
PL
E
15-0000/0000
M
PAY TO THE
ORDER OF
SA
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.
If the direct deposit to your account(s) is different from the amount
you expected, you will receive an explanation in the mail about 2 weeks after
your refund is deposited.
This election to apply part or
all of the amount overpaid to
CAUTION
your 2013 estimated tax cannot be changed later.
ANYPLACE BANK
Anyplace, GA 00000
$
Routing
number
Account
number
(line 74b)
(line 74d)
.
"’86" 1234
|:250250025|:202020
Do not include
the check number.
䊲
For
DOLLARS
The routing and account numbers may be in different places on your check.
CAUTION
-75-
Need more information or forms? Visit IRS.gov.
or 2% of the check, whichever is more.
However, if the amount of the check is
less than $25, the penalty equals the
amount of the check. This penalty also
applies to other forms of payment if the
IRS does not receive the funds. Use TeleTax topic 206.
For the latest details on how to pay
by phone, go to www.irs.gov/e-pay.
Pay Online
Pay by Check or Money Order
Paying online is convenient and secure
and helps make sure we get your payments on time. You can pay using either
of the following electronic payment
methods.
Direct transfer from your bank account.
Credit or debit card.
To pay your taxes online or for more information, go to www.irs.gov/e-pay. Also see Amount You Owe, earlier, for information about the Electronic Funds
Withdrawal payment option offered
when e-filing your return.
Make your check or money order payable to “United States Treasury” for the
full amount due. Do not send cash. Do
not attach the payment to your return.
Write “2012 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 us 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 “$ XXXxx 100”).
Then, complete Form 1040-V following the instructions on that form and enclose it in the envelope with your tax return and payment.
Pay by Phone
Paying by phone is another safe and secure method of paying electronically.
Use one of the following methods.
Direct transfer from your bank account.
Credit or debit card.
To pay by direct transfer from your
bank account, call 1-800-555-4477
(English) or 1-800-244-4829 (Espanol).
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
1-800-733-4829.
To pay using a credit or debit card,
you can call one of the following service
providers. There is a convenience fee
charged by these providers that varies by
provider, card type, and payment
amount.
Official Payments Corporation
1-888-UPAY-TAXTM
(1-888-872-9829)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040TM
(1-888-729-1040)
www.PAY1040.com
WorldPay
1-888-9-PAY-TAXTM
(1-888-972-9829)
www.payUSAtax.com
You may need to (a) increase
the amount of income tax withheld from your pay by filing a
new Form W-4, (b) increase the tax
withheld from other income by filing
Form W-4P or W-4V, or (c) make estimated tax payments for 2013. See Income Tax Withholding and Estimated
Tax Payments for 2013 under General
Information, later.
TIP
What If You Cannot Pay?
If you cannot pay the full amount shown
on line 76 when you file, you can ask
for:
An installment agreement, or
An extension of time to pay.
Installment agreement. Under an installment agreement, you can pay all or
part of the tax you owe in monthly installments. However, even if your request to pay in installments is granted,
you will be charged interest and may be
charged a late payment penalty on the
tax not paid by April 15, 2013. 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
Need more information or forms? Visit IRS.gov.
-76-
requesting an installment agreement,
you should consider other less costly alternatives, such as a bank loan or credit
card payment.
To ask for an installment agreement,
you can apply online or use Form 9465.
To apply online, go to IRS.gov and click
on “Tools” and then “Online Payment
Agreement.”
Extension of time to pay. If paying the
tax when it is due would cause you an
undue hardship, you can ask for an extension of time to pay by filing Form
1127 by April 15, 2013. An extension
generally will not be granted for more
than 6 months. If you pay after April 15,
2013, you will be charged interest on the
tax not paid by April 15, 2013. You
must pay the tax before the extension
runs out. If you do not, penalties may be
imposed.
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 2012
Form 1040, line 61, minus the total of
any amounts shown on lines 64a, 65, 66,
and 70 and Forms 8828, 4137, 5329
(Parts III through VIII only), 8801
(line 27 only), 8885, and 8919. Also
subtract from line 61 any tax on an excess parachute payment, any excise tax
on insider stock compensation of an expatriated corporation, any uncollected
social security and Medicare or RRTA
tax on tips or group-term life insurance,
any look-back interest due under section
167(g) or 460(b), and any write-in tax
included on line 60 from Form 8885.
When figuring the amount on line 61,
include household employment taxes
only if line 62 is more than zero or you
would owe the penalty even if you did
not include those taxes.
Exception. You will not owe the penalty if your 2011 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
2011 return and you were a U.S. citizen
or resident for all of 2011.
2. The total of lines 62, 63, and 69
on your 2012 return is at least 100% of
the tax shown on your 2011 return
(110% of that amount if you are not a
farmer or fisherman, and your adjusted
gross income (AGI) shown on your
2011 return was more than $150,000
(more than $75,000 if married filing
separately for 2012)). Your estimated
tax payments for 2012 must have been
made on time and for the required
amount.
For most people, the “tax shown on
your 2011 return” is the amount on your
2011 Form 1040, line 61, minus the total
of any amounts shown on lines 64a, 65,
66, 67, and 70 and Forms 8828, 4137,
5329 (Parts III through VIII only), 8801
(line 27 only), 8839, 8885, and 8919.
Also subtract from line 61 any tax on an
excess parachute payment, any excise
tax on insider stock compensation of an
expatriated corporation, any uncollected
social security and Medicare or RRTA
tax on tips or group-term life insurance,
any look-back interest due under section
167(g) or 460(b), and any write-in tax
included on line 60 from Form 8885.
When figuring the amount on line 61,
include household employment taxes
only if line 62 is more than zero or you
would have owed the estimated tax penalty for 2011 even if you did not include
those taxes.
Figuring the Penalty
If the Exception just described does not
apply and you choose to figure the penalty yourself, use Form 2210 (or 2210-F
for farmers and fishermen).
Enter any penalty on line 77. Add the
penalty to any tax due and enter the total
on line 76.
However, if you have an overpayment on line 73, subtract the penalty
from the amount you would otherwise
enter on line 74a or line 75. Lines 74a,
75, and 77 must equal line 73.
If the penalty is more than the overpayment on line 73, enter -0- on lines
74a and 75. Then subtract line 73 from
line 77 and enter the result on line 76.
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
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.
The authorization will automatically
end no later than the due date (without
regard to extensions) for filing your
2013 tax return. This is April 15, 2014,
for most people.
TIP
Third Party Designee
If you want to allow your preparer, a
friend, a family member, or any other
person you choose to discuss your 2012
tax return with the IRS, check the “Yes”
box in the “Third Party Designee” area
of your return. Also, enter the designee's
name, phone number, and any five digits
the designee chooses as his or her personal identification number (PIN).
If you check the “Yes” box, you, and
your spouse if filing a joint return, are
authorizing the IRS to call the designee
to answer any questions that may arise
during the processing of your return.
You are also authorizing the designee to:
Give the IRS any information that
is missing from your return,
Call the IRS for information about
the processing of your return or the status of your refund or payment(s),
Receive copies of notices or transcripts related to your return, upon request, and
Respond to certain IRS notices
about math errors, offsets, and return
preparation.
You 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.
-77-
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, later.
Court-Appointed
Conservator, Guardian, or
Other Fiduciary
If you are a court-appointed conservator,
guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040, sign your
name for the individual and file Form
56.
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 can enter either your or your spouse's daytime
phone number.
Need more information or forms? Visit IRS.gov.
Electronic Return
Signatures!
To file your return electronically, you
must sign the return electronically using
a personal identification number (PIN).
If you are filing online using software,
you must use a Self-Select PIN. If you
are filing electronically using a tax practitioner, you can use a Self-Select PIN or
a Practitioner PIN.
SelfSelect PIN. The Self-Select PIN
method allows you to create your own
PIN. If you are married filing jointly,
you and your spouse will each need to
create a PIN and enter these PINs as
your electronic signatures.
A PIN is any combination of five digits you choose except five zeros. If you
use a PIN, there is nothing to sign and
nothing to mail—not even your Forms
W-2.
To verify your identity, you will be
prompted to enter your adjusted gross
income (AGI) from your originally filed
2011 federal income tax return, if applicable. Do not use your AGI from an
amended return (Form 1040X) or a math
error correction made by IRS. AGI is the
amount shown on your 2011 Form 1040,
line 38; Form 1040A, line 22; or Form
1040EZ, line 4. If you do not have your
2011 income tax return, call the IRS at
1-800-908-9946 to get a free transcript
of your return or visit IRS.gov and click
on “Order a Return or Account Transcript.” (If you filed electronically last
year, you may use your prior year PIN
to verify your identity instead of your
prior year AGI. The prior year PIN is
the five digit PIN you used to electronically sign your 2011 return.) You will
also be prompted to enter your date of
birth (DOB).
You cannot use the Self-Select
PIN method if you are a
CAUTION
first-time filer under age 16 at
the end of 2012.
!
If you cannot locate your prior
year AGI or prior year PIN,
use the Electronic Filing PIN
Request. This can be found at IRS.gov.
Click on “Request an Electronic Filing
PIN.” Or you can call 1-866-704-7388.
TIP
Practitioner PIN. The Practitioner PIN
method allows you to authorize your tax
practitioner to enter or generate your
PIN. The practitioner can provide you
with details.
Form 8453. You must send in a paper
Form 8453 if you have to attach certain
forms or other documents that cannot be
electronically filed. For details, see
Form 8453.
Identity Protection
PIN
For 2012, if you received an IRS notice
providing you with an Identity Protection Personal Identification Number (IP
PIN), enter it in the IP PIN spaces provided below your daytime phone number.
You must enter your IP PIN exactly as it
is shown on the Notice CP01A you received. If you did not receive a notice
containing an IP PIN, leave these spaces
blank.
New IP PINs are issued every
year. An IP PIN should be
CAUTION
used only for the tax year it
was issued. IP PINs for 2012 tax returns
generally were sent in December 2012.
!
If you are filing a joint return and
both taxpayers receive an IP PIN, only
the taxpayer whose social security num-
Need more information or forms? Visit IRS.gov.
-78-
ber (SSN) appears first on the tax return
should enter his or her IP PIN.
If you received an IP PIN but misplaced it, call 1-800-908-4490, extension 245. If you need more information
or answers to frequently asked questions
on how to use the IP PIN, go to
www.irs.gov/Individuals/UnderstandingYour-CP01A-Notice.
Paid Preparer Must
Sign Your Return
Generally, anyone you pay to prepare
your return must sign it and include their
Preparer Tax Identification Number
(PTIN) in the space provided. The preparer must give you a copy of the return
for your records. Someone who prepares
your return but does not charge you
should not sign your return.
Assemble Your
Return
Assemble any schedules and forms behind Form 1040 in order of the “Attachment Sequence No.” shown in the upper
right corner of the schedule or form. If
you have supporting statements, arrange
them in the same order as the schedules
or forms they support and attach them
last. Do not attach correspondence or
other items unless required to do so. Attach a copy of Forms W-2 and 2439 to
the front of Form 1040. If you received
a Form W-2c (a corrected Form W-2),
attach a copy of your original Forms
W-2 and any Forms W-2c. Also attach
Forms W-2G and 1099-R to the front of
Form 1040 if tax was withheld.
2012
Tax Table
See the instructions for line 44 to see if you must
use the Tax Table below to figure your tax.
!
CAUTION
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 $2,929. This is the tax
amount they should enter on Form 1040, line 44.
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
At
least
.
.
.
.
.
.
Your tax is—
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
1,000
At
But
Least Less
Than
Single
25,200
25,250
25,300
25,350
3,349
3,356
3,364
3,371
25,250
25,300
25,350
25,400
If line 43
(taxable
income) is—
And you are—
But
less
than
Sample Table
At
least
Married
filing
separately
Head
of a
household
Your tax is—
2,914 3,349
2,921 3,356
2,929 3,364
2,936 3,371
3,164
3,171
3,179
3,186
Married
filing
jointly
*
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
2,000
0
5
15
25
50
75
5
15
25
50
75
100
0
1
2
4
6
9
0
1
2
4
6
9
0
1
2
4
6
9
0
1
2
4
6
9
1,000
1,025
1,050
1,075
1,025
1,050
1,075
1,100
101
104
106
109
101
104
106
109
101
104
106
109
101
104
106
109
2,000
2,025
2,050
2,075
2,025
2,050
2,075
2,100
201
204
206
209
201
204
206
209
201
204
206
209
201
204
206
209
100
125
150
175
125
150
175
200
11
14
16
19
11
14
16
19
11
14
16
19
11
14
16
19
1,100
1,125
1,150
1,175
1,125
1,150
1,175
1,200
111
114
116
119
111
114
116
119
111
114
116
119
111
114
116
119
2,100
2,125
2,150
2,175
2,125
2,150
2,175
2,200
211
214
216
219
211
214
216
219
211
214
216
219
211
214
216
219
200
225
250
275
225
250
275
300
21
24
26
29
21
24
26
29
21
24
26
29
21
24
26
29
1,200
1,225
1,250
1,275
1,225
1,250
1,275
1,300
121
124
126
129
121
124
126
129
121
124
126
129
121
124
126
129
2,200
2,225
2,250
2,275
2,225
2,250
2,275
2,300
221
224
226
229
221
224
226
229
221
224
226
229
221
224
226
229
300
325
350
375
325
350
375
400
31
34
36
39
31
34
36
39
31
34
36
39
31
34
36
39
1,300
1,325
1,350
1,375
1,325
1,350
1,375
1,400
131
134
136
139
131
134
136
139
131
134
136
139
131
134
136
139
2,300
2,325
2,350
2,375
2,325
2,350
2,375
2,400
231
234
236
239
231
234
236
239
231
234
236
239
231
234
236
239
400
425
450
475
425
450
475
500
41
44
46
49
41
44
46
49
41
44
46
49
41
44
46
49
1,400
1,425
1,450
1,475
1,425
1,450
1,475
1,500
141
144
146
149
141
144
146
149
141
144
146
149
141
144
146
149
2,400
2,425
2,450
2,475
2,425
2,450
2,475
2,500
241
244
246
249
241
244
246
249
241
244
246
249
241
244
246
249
500
525
550
575
525
550
575
600
51
54
56
59
51
54
56
59
51
54
56
59
51
54
56
59
1,500
1,525
1,550
1,575
1,525
1,550
1,575
1,600
151
154
156
159
151
154
156
159
151
154
156
159
151
154
156
159
2,500
2,525
2,550
2,575
2,525
2,550
2,575
2,600
251
254
256
259
251
254
256
259
251
254
256
259
251
254
256
259
600
625
650
675
625
650
675
700
61
64
66
69
61
64
66
69
61
64
66
69
61
64
66
69
1,600
1,625
1,650
1,675
1,625
1,650
1,675
1,700
161
164
166
169
161
164
166
169
161
164
166
169
161
164
166
169
2,600
2,625
2,650
2,675
2,625
2,650
2,675
2,700
261
264
266
269
261
264
266
269
261
264
266
269
261
264
266
269
700
725
750
775
725
750
775
800
71
74
76
79
71
74
76
79
71
74
76
79
71
74
76
79
1,700
1,725
1,750
1,775
1,725
1,750
1,775
1,800
171
174
176
179
171
174
176
179
171
174
176
179
171
174
176
179
2,700
2,725
2,750
2,775
2,725
2,750
2,775
2,800
271
274
276
279
271
274
276
279
271
274
276
279
271
274
276
279
800
825
850
875
825
850
875
900
81
84
86
89
81
84
86
89
81
84
86
89
81
84
86
89
1,800
1,825
1,850
1,875
1,825
1,850
1,875
1,900
181
184
186
189
181
184
186
189
181
184
186
189
181
184
186
189
2,800
2,825
2,850
2,875
2,825
2,850
2,875
2,900
281
284
286
289
281
284
286
289
281
284
286
289
281
284
286
289
900
925
950
975
925
950
975
1,000
91
94
96
99
91
94
96
99
91
94
96
99
91
94
96
99
1,900
1,925
1,950
1,975
1,925
1,950
1,975
2,000
191
194
196
199
191
194
196
199
191
194
196
199
191
194
196
199
2,900
2,925
2,950
2,975
2,925
2,950
2,975
3,000
291
294
296
299
291
294
296
299
291
294
296
299
291
294
296
299
(Continued)
*This column must also be used by a qualifying widow(er).
-79-
Need more information or forms? Visit IRS.gov.
2012 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
3,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
6,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
9,000
3,000
3,050
3,100
3,150
3,050
3,100
3,150
3,200
303
308
313
318
303
308
313
318
303
308
313
318
303
308
313
318
6,000
6,050
6,100
6,150
6,050
6,100
6,150
6,200
603
608
613
618
603
608
613
618
603
608
613
618
603
608
613
618
9,000
9,050
9,100
9,150
9,050
9,100
9,150
9,200
919
926
934
941
903
908
913
918
919
926
934
941
903
908
913
918
3,200
3,250
3,300
3,350
3,250
3,300
3,350
3,400
323
328
333
338
323
328
333
338
323
328
333
338
323
328
333
338
6,200
6,250
6,300
6,350
6,250
6,300
6,350
6,400
623
628
633
638
623
628
633
638
623
628
633
638
623
628
633
638
9,200
9,250
9,300
9,350
9,250
9,300
9,350
9,400
949
956
964
971
923
928
933
938
949
956
964
971
923
928
933
938
3,400
3,450
3,500
3,550
3,450
3,500
3,550
3,600
343
348
353
358
343
348
353
358
343
348
353
358
343
348
353
358
6,400
6,450
6,500
6,550
6,450
6,500
6,550
6,600
643
648
653
658
643
648
653
658
643
648
653
658
643
648
653
658
9,400
9,450
9,500
9,550
9,450
9,500
9,550
9,600
979
986
994
1,001
943
948
953
958
979
986
994
1,001
943
948
953
958
3,600
3,650
3,700
3,750
3,650
3,700
3,750
3,800
363
368
373
378
363
368
373
378
363
368
373
378
363
368
373
378
6,600
6,650
6,700
6,750
6,650
6,700
6,750
6,800
663
668
673
678
663
668
673
678
663
668
673
678
663
668
673
678
9,600
9,650
9,700
9,750
9,650
9,700
9,750
9,800
1,009
1,016
1,024
1,031
963
968
973
978
1,009
1,016
1,024
1,031
963
968
973
978
3,800
3,850
3,900
3,950
3,850
3,900
3,950
4,000
383
388
393
398
383
388
393
398
383
388
393
398
383
388
393
398
6,800
6,850
6,900
6,950
6,850
6,900
6,950
7,000
683
688
693
698
683
688
693
698
683
688
693
698
683
688
693
698
9,800
9,850
9,900
9,950
9,850
9,900
9,950
10,000
1,039
1,046
1,054
1,061
983
988
993
998
1,039
1,046
1,054
1,061
983
988
993
998
4,000
4,050
4,100
4,150
4,050
4,100
4,150
4,200
403
408
413
418
403
408
413
418
403
408
413
418
403
408
413
418
7,000
7,050
7,100
7,150
7,050
7,100
7,150
7,200
703
708
713
718
703
708
713
718
703
708
713
718
703
708
713
718
10,000
10,050
10,100
10,150
10,050
10,100
10,150
10,200
1,069
1,076
1,084
1,091
1,003
1,008
1,013
1,018
1,069
1,076
1,084
1,091
1,003
1,008
1,013
1,018
4,200
4,250
4,300
4,350
4,250
4,300
4,350
4,400
423
428
433
438
423
428
433
438
423
428
433
438
423
428
433
438
7,200
7,250
7,300
7,350
7,250
7,300
7,350
7,400
723
728
733
738
723
728
733
738
723
728
733
738
723
728
733
738
10,200
10,250
10,300
10,350
10,250
10,300
10,350
10,400
1,099
1,106
1,114
1,121
1,023
1,028
1,033
1,038
1,099
1,106
1,114
1,121
1,023
1,028
1,033
1,038
4,400
4,450
4,500
4,550
4,450
4,500
4,550
4,600
443
448
453
458
443
448
453
458
443
448
453
458
443
448
453
458
7,400
7,450
7,500
7,550
7,450
7,500
7,550
7,600
743
748
753
758
743
748
753
758
743
748
753
758
743
748
753
758
10,400
10,450
10,500
10,550
10,450
10,500
10,550
10,600
1,129
1,136
1,144
1,151
1,043
1,048
1,053
1,058
1,129
1,136
1,144
1,151
1,043
1,048
1,053
1,058
4,600
4,650
4,700
4,750
4,650
4,700
4,750
4,800
463
468
473
478
463
468
473
478
463
468
473
478
463
468
473
478
7,600
7,650
7,700
7,750
7,650
7,700
7,750
7,800
763
768
773
778
763
768
773
778
763
768
773
778
763
768
773
778
10,600
10,650
10,700
10,750
10,650
10,700
10,750
10,800
1,159
1,166
1,174
1,181
1,063
1,068
1,073
1,078
1,159
1,166
1,174
1,181
1,063
1,068
1,073
1,078
4,800
4,850
4,900
4,950
4,850
4,900
4,950
5,000
483
488
493
498
483
488
493
498
483
488
493
498
483
488
493
498
7,800
7,850
7,900
7,950
7,850
7,900
7,950
8,000
783
788
793
798
783
788
793
798
783
788
793
798
783
788
793
798
10,800
10,850
10,900
10,950
10,850
10,900
10,950
11,000
1,189
1,196
1,204
1,211
1,083
1,088
1,093
1,098
1,189
1,196
1,204
1,211
1,083
1,088
1,093
1,098
4,000
7,000
5,000
10,000
8,000
11,000
5,000
5,050
5,100
5,150
5,050
5,100
5,150
5,200
503
508
513
518
503
508
513
518
503
508
513
518
503
508
513
518
8,000
8,050
8,100
8,150
8,050
8,100
8,150
8,200
803
808
813
818
803
808
813
818
803
808
813
818
803
808
813
818
11,000
11,050
11,100
11,150
11,050
11,100
11,150
11,200
1,219
1,226
1,234
1,241
1,103
1,108
1,113
1,118
1,219
1,226
1,234
1,241
1,103
1,108
1,113
1,118
5,200
5,250
5,300
5,350
5,250
5,300
5,350
5,400
523
528
533
538
523
528
533
538
523
528
533
538
523
528
533
538
8,200
8,250
8,300
8,350
8,250
8,300
8,350
8,400
823
828
833
838
823
828
833
838
823
828
833
838
823
828
833
838
11,200
11,250
11,300
11,350
11,250
11,300
11,350
11,400
1,249
1,256
1,264
1,271
1,123
1,128
1,133
1,138
1,249
1,256
1,264
1,271
1,123
1,128
1,133
1,138
5,400
5,450
5,500
5,550
5,450
5,500
5,550
5,600
543
548
553
558
543
548
553
558
543
548
553
558
543
548
553
558
8,400
8,450
8,500
8,550
8,450
8,500
8,550
8,600
843
848
853
858
843
848
853
858
843
848
853
858
843
848
853
858
11,400
11,450
11,500
11,550
11,450
11,500
11,550
11,600
1,279
1,286
1,294
1,301
1,143
1,148
1,153
1,158
1,279
1,286
1,294
1,301
1,143
1,148
1,153
1,158
5,600
5,650
5,700
5,750
5,650
5,700
5,750
5,800
563
568
573
578
563
568
573
578
563
568
573
578
563
568
573
578
8,600
8,650
8,700
8,750
8,650
8,700
8,750
8,800
863
868
874
881
863
868
873
878
863
868
874
881
863
868
873
878
11,600
11,650
11,700
11,750
11,650
11,700
11,750
11,800
1,309
1,316
1,324
1,331
1,163
1,168
1,173
1,178
1,309
1,316
1,324
1,331
1,163
1,168
1,173
1,178
5,800
5,850
5,900
5,950
5,850
5,900
5,950
6,000
583
588
593
598
583
588
593
598
583
588
593
598
583
588
593
598
8,800
8,850
8,900
8,950
8,850
8,900
8,950
9,000
889
896
904
911
883
888
893
898
889
896
904
911
883
888
893
898
11,800
11,850
11,900
11,950
11,850
11,900
11,950
12,000
1,339
1,346
1,354
1,361
1,183
1,188
1,193
1,198
1,339
1,346
1,354
1,361
1,183
1,188
1,193
1,198
(Continued)
*This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
-80-
2012 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
12,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
15,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
18,000
12,000
12,050
12,100
12,150
12,050
12,100
12,150
12,200
1,369
1,376
1,384
1,391
1,203
1,208
1,213
1,218
1,369
1,376
1,384
1,391
1,203
1,208
1,213
1,218
15,000
15,050
15,100
15,150
15,050
15,100
15,150
15,200
1,819
1,826
1,834
1,841
1,503
1,508
1,513
1,518
1,819
1,826
1,834
1,841
1,634
1,641
1,649
1,656
18,000
18,050
18,100
18,150
18,050
18,100
18,150
18,200
2,269
2,276
2,284
2,291
1,834
1,841
1,849
1,856
2,269
2,276
2,284
2,291
2,084
2,091
2,099
2,106
12,200
12,250
12,300
12,350
12,250
12,300
12,350
12,400
1,399
1,406
1,414
1,421
1,223
1,228
1,233
1,238
1,399
1,406
1,414
1,421
1,223
1,228
1,233
1,238
15,200
15,250
15,300
15,350
15,250
15,300
15,350
15,400
1,849
1,856
1,864
1,871
1,523
1,528
1,533
1,538
1,849
1,856
1,864
1,871
1,664
1,671
1,679
1,686
18,200
18,250
18,300
18,350
18,250
18,300
18,350
18,400
2,299
2,306
2,314
2,321
1,864
1,871
1,879
1,886
2,299
2,306
2,314
2,321
2,114
2,121
2,129
2,136
12,400
12,450
12,500
12,550
12,450
12,500
12,550
12,600
1,429
1,436
1,444
1,451
1,243
1,248
1,253
1,258
1,429
1,436
1,444
1,451
1,244
1,251
1,259
1,266
15,400
15,450
15,500
15,550
15,450
15,500
15,550
15,600
1,879
1,886
1,894
1,901
1,543
1,548
1,553
1,558
1,879
1,886
1,894
1,901
1,694
1,701
1,709
1,716
18,400
18,450
18,500
18,550
18,450
18,500
18,550
18,600
2,329
2,336
2,344
2,351
1,894
1,901
1,909
1,916
2,329
2,336
2,344
2,351
2,144
2,151
2,159
2,166
12,600
12,650
12,700
12,750
12,650
12,700
12,750
12,800
1,459
1,466
1,474
1,481
1,263
1,268
1,273
1,278
1,459
1,466
1,474
1,481
1,274
1,281
1,289
1,296
15,600
15,650
15,700
15,750
15,650
15,700
15,750
15,800
1,909
1,916
1,924
1,931
1,563
1,568
1,573
1,578
1,909
1,916
1,924
1,931
1,724
1,731
1,739
1,746
18,600
18,650
18,700
18,750
18,650
18,700
18,750
18,800
2,359
2,366
2,374
2,381
1,924
1,931
1,939
1,946
2,359
2,366
2,374
2,381
2,174
2,181
2,189
2,196
12,800
12,850
12,900
12,950
12,850
12,900
12,950
13,000
1,489
1,496
1,504
1,511
1,283
1,288
1,293
1,298
1,489
1,496
1,504
1,511
1,304
1,311
1,319
1,326
15,800
15,850
15,900
15,950
15,850
15,900
15,950
16,000
1,939
1,946
1,954
1,961
1,583
1,588
1,593
1,598
1,939
1,946
1,954
1,961
1,754
1,761
1,769
1,776
18,800
18,850
18,900
18,950
18,850
18,900
18,950
19,000
2,389
2,396
2,404
2,411
1,954
1,961
1,969
1,976
2,389
2,396
2,404
2,411
2,204
2,211
2,219
2,226
13,000
16,000
19,000
13,000
13,050
13,100
13,150
13,050
13,100
13,150
13,200
1,519
1,526
1,534
1,541
1,303
1,308
1,313
1,318
1,519
1,526
1,534
1,541
1,334
1,341
1,349
1,356
16,000
16,050
16,100
16,150
16,050
16,100
16,150
16,200
1,969
1,976
1,984
1,991
1,603
1,608
1,613
1,618
1,969
1,976
1,984
1,991
1,784
1,791
1,799
1,806
19,000
19,050
19,100
19,150
19,050
19,100
19,150
19,200
2,419
2,426
2,434
2,441
1,984
1,991
1,999
2,006
2,419
2,426
2,434
2,441
2,234
2,241
2,249
2,256
13,200
13,250
13,300
13,350
13,250
13,300
13,350
13,400
1,549
1,556
1,564
1,571
1,323
1,328
1,333
1,338
1,549
1,556
1,564
1,571
1,364
1,371
1,379
1,386
16,200
16,250
16,300
16,350
16,250
16,300
16,350
16,400
1,999
2,006
2,014
2,021
1,623
1,628
1,633
1,638
1,999
2,006
2,014
2,021
1,814
1,821
1,829
1,836
19,200
19,250
19,300
19,350
19,250
19,300
19,350
19,400
2,449
2,456
2,464
2,471
2,014
2,021
2,029
2,036
2,449
2,456
2,464
2,471
2,264
2,271
2,279
2,286
13,400
13,450
13,500
13,550
13,450
13,500
13,550
13,600
1,579
1,586
1,594
1,601
1,343
1,348
1,353
1,358
1,579
1,586
1,594
1,601
1,394
1,401
1,409
1,416
16,400
16,450
16,500
16,550
16,450
16,500
16,550
16,600
2,029
2,036
2,044
2,051
1,643
1,648
1,653
1,658
2,029
2,036
2,044
2,051
1,844
1,851
1,859
1,866
19,400
19,450
19,500
19,550
19,450
19,500
19,550
19,600
2,479
2,486
2,494
2,501
2,044
2,051
2,059
2,066
2,479
2,486
2,494
2,501
2,294
2,301
2,309
2,316
13,600
13,650
13,700
13,750
13,650
13,700
13,750
13,800
1,609
1,616
1,624
1,631
1,363
1,368
1,373
1,378
1,609
1,616
1,624
1,631
1,424
1,431
1,439
1,446
16,600
16,650
16,700
16,750
16,650
16,700
16,750
16,800
2,059
2,066
2,074
2,081
1,663
1,668
1,673
1,678
2,059
2,066
2,074
2,081
1,874
1,881
1,889
1,896
19,600
19,650
19,700
19,750
19,650
19,700
19,750
19,800
2,509
2,516
2,524
2,531
2,074
2,081
2,089
2,096
2,509
2,516
2,524
2,531
2,324
2,331
2,339
2,346
13,800
13,850
13,900
13,950
13,850
13,900
13,950
14,000
1,639
1,646
1,654
1,661
1,383
1,388
1,393
1,398
1,639
1,646
1,654
1,661
1,454
1,461
1,469
1,476
16,800
16,850
16,900
16,950
16,850
16,900
16,950
17,000
2,089
2,096
2,104
2,111
1,683
1,688
1,693
1,698
2,089
2,096
2,104
2,111
1,904
1,911
1,919
1,926
19,800
19,850
19,900
19,950
19,850
19,900
19,950
20,000
2,539
2,546
2,554
2,561
2,104
2,111
2,119
2,126
2,539
2,546
2,554
2,561
2,354
2,361
2,369
2,376
14,000
17,000
20,000
14,000
14,050
14,100
14,150
14,050
14,100
14,150
14,200
1,669
1,676
1,684
1,691
1,403
1,408
1,413
1,418
1,669
1,676
1,684
1,691
1,484
1,491
1,499
1,506
17,000
17,050
17,100
17,150
17,050
17,100
17,150
17,200
2,119
2,126
2,134
2,141
1,703
1,708
1,713
1,718
2,119
2,126
2,134
2,141
1,934
1,941
1,949
1,956
20,000
20,050
20,100
20,150
20,050
20,100
20,150
20,200
2,569
2,576
2,584
2,591
2,134
2,141
2,149
2,156
2,569
2,576
2,584
2,591
2,384
2,391
2,399
2,406
14,200
14,250
14,300
14,350
14,250
14,300
14,350
14,400
1,699
1,706
1,714
1,721
1,423
1,428
1,433
1,438
1,699
1,706
1,714
1,721
1,514
1,521
1,529
1,536
17,200
17,250
17,300
17,350
17,250
17,300
17,350
17,400
2,149
2,156
2,164
2,171
1,723
1,728
1,733
1,738
2,149
2,156
2,164
2,171
1,964
1,971
1,979
1,986
20,200
20,250
20,300
20,350
20,250
20,300
20,350
20,400
2,599
2,606
2,614
2,621
2,164
2,171
2,179
2,186
2,599
2,606
2,614
2,621
2,414
2,421
2,429
2,436
14,400
14,450
14,500
14,550
14,450
14,500
14,550
14,600
1,729
1,736
1,744
1,751
1,443
1,448
1,453
1,458
1,729
1,736
1,744
1,751
1,544
1,551
1,559
1,566
17,400
17,450
17,500
17,550
17,450
17,500
17,550
17,600
2,179
2,186
2,194
2,201
1,744
1,751
1,759
1,766
2,179
2,186
2,194
2,201
1,994
2,001
2,009
2,016
20,400
20,450
20,500
20,550
20,450
20,500
20,550
20,600
2,629
2,636
2,644
2,651
2,194
2,201
2,209
2,216
2,629
2,636
2,644
2,651
2,444
2,451
2,459
2,466
14,600
14,650
14,700
14,750
14,650
14,700
14,750
14,800
1,759
1,766
1,774
1,781
1,463
1,468
1,473
1,478
1,759
1,766
1,774
1,781
1,574
1,581
1,589
1,596
17,600
17,650
17,700
17,750
17,650
17,700
17,750
17,800
2,209
2,216
2,224
2,231
1,774
1,781
1,789
1,796
2,209
2,216
2,224
2,231
2,024
2,031
2,039
2,046
20,600
20,650
20,700
20,750
20,650
20,700
20,750
20,800
2,659
2,666
2,674
2,681
2,224
2,231
2,239
2,246
2,659
2,666
2,674
2,681
2,474
2,481
2,489
2,496
14,800
14,850
14,900
14,950
14,850
14,900
14,950
15,000
1,789
1,796
1,804
1,811
1,483
1,488
1,493
1,498
1,789
1,796
1,804
1,811
1,604
1,611
1,619
1,626
17,800
17,850
17,900
17,950
17,850
17,900
17,950
18,000
2,239
2,246
2,254
2,261
1,804
1,811
1,819
1,826
2,239
2,246
2,254
2,261
2,054
2,061
2,069
2,076
20,800
20,850
20,900
20,950
20,850
20,900
20,950
21,000
2,689
2,696
2,704
2,711
2,254
2,261
2,269
2,276
2,689
2,696
2,704
2,711
2,504
2,511
2,519
2,526
(Continued)
*This column must also be used by a qualifying widow(er).
-81-
Need more information or forms? Visit IRS.gov.
2012 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
21,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
24,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
27,000
21,000
21,050
21,100
21,150
21,050
21,100
21,150
21,200
2,719
2,726
2,734
2,741
2,284
2,291
2,299
2,306
2,719
2,726
2,734
2,741
2,534
2,541
2,549
2,556
24,000
24,050
24,100
24,150
24,050
24,100
24,150
24,200
3,169
3,176
3,184
3,191
2,734
2,741
2,749
2,756
3,169
3,176
3,184
3,191
2,984
2,991
2,999
3,006
27,000
27,050
27,100
27,150
27,050
27,100
27,150
27,200
3,619
3,626
3,634
3,641
3,184
3,191
3,199
3,206
3,619
3,626
3,634
3,641
3,434
3,441
3,449
3,456
21,200
21,250
21,300
21,350
21,250
21,300
21,350
21,400
2,749
2,756
2,764
2,771
2,314
2,321
2,329
2,336
2,749
2,756
2,764
2,771
2,564
2,571
2,579
2,586
24,200
24,250
24,300
24,350
24,250
24,300
24,350
24,400
3,199
3,206
3,214
3,221
2,764
2,771
2,779
2,786
3,199
3,206
3,214
3,221
3,014
3,021
3,029
3,036
27,200
27,250
27,300
27,350
27,250
27,300
27,350
27,400
3,649
3,656
3,664
3,671
3,214
3,221
3,229
3,236
3,649
3,656
3,664
3,671
3,464
3,471
3,479
3,486
21,400
21,450
21,500
21,550
21,450
21,500
21,550
21,600
2,779
2,786
2,794
2,801
2,344
2,351
2,359
2,366
2,779
2,786
2,794
2,801
2,594
2,601
2,609
2,616
24,400
24,450
24,500
24,550
24,450
24,500
24,550
24,600
3,229
3,236
3,244
3,251
2,794
2,801
2,809
2,816
3,229
3,236
3,244
3,251
3,044
3,051
3,059
3,066
27,400
27,450
27,500
27,550
27,450
27,500
27,550
27,600
3,679
3,686
3,694
3,701
3,244
3,251
3,259
3,266
3,679
3,686
3,694
3,701
3,494
3,501
3,509
3,516
21,600
21,650
21,700
21,750
21,650
21,700
21,750
21,800
2,809
2,816
2,824
2,831
2,374
2,381
2,389
2,396
2,809
2,816
2,824
2,831
2,624
2,631
2,639
2,646
24,600
24,650
24,700
24,750
24,650
24,700
24,750
24,800
3,259
3,266
3,274
3,281
2,824
2,831
2,839
2,846
3,259
3,266
3,274
3,281
3,074
3,081
3,089
3,096
27,600
27,650
27,700
27,750
27,650
27,700
27,750
27,800
3,709
3,716
3,724
3,731
3,274
3,281
3,289
3,296
3,709
3,716
3,724
3,731
3,524
3,531
3,539
3,546
21,800
21,850
21,900
21,950
21,850
21,900
21,950
22,000
2,839
2,846
2,854
2,861
2,404
2,411
2,419
2,426
2,839
2,846
2,854
2,861
2,654
2,661
2,669
2,676
24,800
24,850
24,900
24,950
24,850
24,900
24,950
25,000
3,289
3,296
3,304
3,311
2,854
2,861
2,869
2,876
3,289
3,296
3,304
3,311
3,104
3,111
3,119
3,126
27,800
27,850
27,900
27,950
27,850
27,900
27,950
28,000
3,739
3,746
3,754
3,761
3,304
3,311
3,319
3,326
3,739
3,746
3,754
3,761
3,554
3,561
3,569
3,576
22,000
25,000
28,000
22,000
22,050
22,100
22,150
22,050
22,100
22,150
22,200
2,869
2,876
2,884
2,891
2,434
2,441
2,449
2,456
2,869
2,876
2,884
2,891
2,684
2,691
2,699
2,706
25,000
25,050
25,100
25,150
25,050
25,100
25,150
25,200
3,319
3,326
3,334
3,341
2,884
2,891
2,899
2,906
3,319
3,326
3,334
3,341
3,134
3,141
3,149
3,156
28,000
28,050
28,100
28,150
28,050
28,100
28,150
28,200
3,769
3,776
3,784
3,791
3,334
3,341
3,349
3,356
3,769
3,776
3,784
3,791
3,584
3,591
3,599
3,606
22,200
22,250
22,300
22,350
22,250
22,300
22,350
22,400
2,899
2,906
2,914
2,921
2,464
2,471
2,479
2,486
2,899
2,906
2,914
2,921
2,714
2,721
2,729
2,736
25,200
25,250
25,300
25,350
25,250
25,300
25,350
25,400
3,349
3,356
3,364
3,371
2,914
2,921
2,929
2,936
3,349
3,356
3,364
3,371
3,164
3,171
3,179
3,186
28,200
28,250
28,300
28,350
28,250
28,300
28,350
28,400
3,799
3,806
3,814
3,821
3,364
3,371
3,379
3,386
3,799
3,806
3,814
3,821
3,614
3,621
3,629
3,636
22,400
22,450
22,500
22,550
22,450
22,500
22,550
22,600
2,929
2,936
2,944
2,951
2,494
2,501
2,509
2,516
2,929
2,936
2,944
2,951
2,744
2,751
2,759
2,766
25,400
25,450
25,500
25,550
25,450
25,500
25,550
25,600
3,379
3,386
3,394
3,401
2,944
2,951
2,959
2,966
3,379
3,386
3,394
3,401
3,194
3,201
3,209
3,216
28,400
28,450
28,500
28,550
28,450
28,500
28,550
28,600
3,829
3,836
3,844
3,851
3,394
3,401
3,409
3,416
3,829
3,836
3,844
3,851
3,644
3,651
3,659
3,666
22,600
22,650
22,700
22,750
22,650
22,700
22,750
22,800
2,959
2,966
2,974
2,981
2,524
2,531
2,539
2,546
2,959
2,966
2,974
2,981
2,774
2,781
2,789
2,796
25,600
25,650
25,700
25,750
25,650
25,700
25,750
25,800
3,409
3,416
3,424
3,431
2,974
2,981
2,989
2,996
3,409
3,416
3,424
3,431
3,224
3,231
3,239
3,246
28,600
28,650
28,700
28,750
28,650
28,700
28,750
28,800
3,859
3,866
3,874
3,881
3,424
3,431
3,439
3,446
3,859
3,866
3,874
3,881
3,674
3,681
3,689
3,696
22,800
22,850
22,900
22,950
22,850
22,900
22,950
23,000
2,989
2,996
3,004
3,011
2,554
2,561
2,569
2,576
2,989
2,996
3,004
3,011
2,804
2,811
2,819
2,826
25,800
25,850
25,900
25,950
25,850
25,900
25,950
26,000
3,439
3,446
3,454
3,461
3,004
3,011
3,019
3,026
3,439
3,446
3,454
3,461
3,254
3,261
3,269
3,276
28,800
28,850
28,900
28,950
28,850
28,900
28,950
29,000
3,889
3,896
3,904
3,911
3,454
3,461
3,469
3,476
3,889
3,896
3,904
3,911
3,704
3,711
3,719
3,726
23,000
26,000
29,000
23,000
23,050
23,100
23,150
23,050
23,100
23,150
23,200
3,019
3,026
3,034
3,041
2,584
2,591
2,599
2,606
3,019
3,026
3,034
3,041
2,834
2,841
2,849
2,856
26,000
26,050
26,100
26,150
26,050
26,100
26,150
26,200
3,469
3,476
3,484
3,491
3,034
3,041
3,049
3,056
3,469
3,476
3,484
3,491
3,284
3,291
3,299
3,306
29,000
29,050
29,100
29,150
29,050
29,100
29,150
29,200
3,919
3,926
3,934
3,941
3,484
3,491
3,499
3,506
3,919
3,926
3,934
3,941
3,734
3,741
3,749
3,756
23,200
23,250
23,300
23,350
23,250
23,300
23,350
23,400
3,049
3,056
3,064
3,071
2,614
2,621
2,629
2,636
3,049
3,056
3,064
3,071
2,864
2,871
2,879
2,886
26,200
26,250
26,300
26,350
26,250
26,300
26,350
26,400
3,499
3,506
3,514
3,521
3,064
3,071
3,079
3,086
3,499
3,506
3,514
3,521
3,314
3,321
3,329
3,336
29,200
29,250
29,300
29,350
29,250
29,300
29,350
29,400
3,949
3,956
3,964
3,971
3,514
3,521
3,529
3,536
3,949
3,956
3,964
3,971
3,764
3,771
3,779
3,786
23,400
23,450
23,500
23,550
23,450
23,500
23,550
23,600
3,079
3,086
3,094
3,101
2,644
2,651
2,659
2,666
3,079
3,086
3,094
3,101
2,894
2,901
2,909
2,916
26,400
26,450
26,500
26,550
26,450
26,500
26,550
26,600
3,529
3,536
3,544
3,551
3,094
3,101
3,109
3,116
3,529
3,536
3,544
3,551
3,344
3,351
3,359
3,366
29,400
29,450
29,500
29,550
29,450
29,500
29,550
29,600
3,979
3,986
3,994
4,001
3,544
3,551
3,559
3,566
3,979
3,986
3,994
4,001
3,794
3,801
3,809
3,816
23,600
23,650
23,700
23,750
23,650
23,700
23,750
23,800
3,109
3,116
3,124
3,131
2,674
2,681
2,689
2,696
3,109
3,116
3,124
3,131
2,924
2,931
2,939
2,946
26,600
26,650
26,700
26,750
26,650
26,700
26,750
26,800
3,559
3,566
3,574
3,581
3,124
3,131
3,139
3,146
3,559
3,566
3,574
3,581
3,374
3,381
3,389
3,396
29,600
29,650
29,700
29,750
29,650
29,700
29,750
29,800
4,009
4,016
4,024
4,031
3,574
3,581
3,589
3,596
4,009
4,016
4,024
4,031
3,824
3,831
3,839
3,846
23,800
23,850
23,900
23,950
23,850
23,900
23,950
24,000
3,139
3,146
3,154
3,161
2,704
2,711
2,719
2,726
3,139
3,146
3,154
3,161
2,954
2,961
2,969
2,976
26,800
26,850
26,900
26,950
26,850
26,900
26,950
27,000
3,589
3,596
3,604
3,611
3,154
3,161
3,169
3,176
3,589
3,596
3,604
3,611
3,404
3,411
3,419
3,426
29,800
29,850
29,900
29,950
29,850
29,900
29,950
30,000
4,039
4,046
4,054
4,061
3,604
3,611
3,619
3,626
4,039
4,046
4,054
4,061
3,854
3,861
3,869
3,876
(Continued)
*This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
-82-
2012 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
30,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
33,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
36,000
30,000
30,050
30,100
30,150
30,050
30,100
30,150
30,200
4,069
4,076
4,084
4,091
3,634
3,641
3,649
3,656
4,069
4,076
4,084
4,091
3,884
3,891
3,899
3,906
33,000
33,050
33,100
33,150
33,050
33,100
33,150
33,200
4,519
4,526
4,534
4,541
4,084
4,091
4,099
4,106
4,519
4,526
4,534
4,541
4,334
4,341
4,349
4,356
36,000
36,050
36,100
36,150
36,050
36,100
36,150
36,200
5,036
5,049
5,061
5,074
4,534
4,541
4,549
4,556
5,036
5,049
5,061
5,074
4,784
4,791
4,799
4,806
30,200
30,250
30,300
30,350
30,250
30,300
30,350
30,400
4,099
4,106
4,114
4,121
3,664
3,671
3,679
3,686
4,099
4,106
4,114
4,121
3,914
3,921
3,929
3,936
33,200
33,250
33,300
33,350
33,250
33,300
33,350
33,400
4,549
4,556
4,564
4,571
4,114
4,121
4,129
4,136
4,549
4,556
4,564
4,571
4,364
4,371
4,379
4,386
36,200
36,250
36,300
36,350
36,250
36,300
36,350
36,400
5,086
5,099
5,111
5,124
4,564
4,571
4,579
4,586
5,086
5,099
5,111
5,124
4,814
4,821
4,829
4,836
30,400
30,450
30,500
30,550
30,450
30,500
30,550
30,600
4,129
4,136
4,144
4,151
3,694
3,701
3,709
3,716
4,129
4,136
4,144
4,151
3,944
3,951
3,959
3,966
33,400
33,450
33,500
33,550
33,450
33,500
33,550
33,600
4,579
4,586
4,594
4,601
4,144
4,151
4,159
4,166
4,579
4,586
4,594
4,601
4,394
4,401
4,409
4,416
36,400
36,450
36,500
36,550
36,450
36,500
36,550
36,600
5,136
5,149
5,161
5,174
4,594
4,601
4,609
4,616
5,136
5,149
5,161
5,174
4,844
4,851
4,859
4,866
30,600
30,650
30,700
30,750
30,650
30,700
30,750
30,800
4,159
4,166
4,174
4,181
3,724
3,731
3,739
3,746
4,159
4,166
4,174
4,181
3,974
3,981
3,989
3,996
33,600
33,650
33,700
33,750
33,650
33,700
33,750
33,800
4,609
4,616
4,624
4,631
4,174
4,181
4,189
4,196
4,609
4,616
4,624
4,631
4,424
4,431
4,439
4,446
36,600
36,650
36,700
36,750
36,650
36,700
36,750
36,800
5,186
5,199
5,211
5,224
4,624
4,631
4,639
4,646
5,186
5,199
5,211
5,224
4,874
4,881
4,889
4,896
30,800
30,850
30,900
30,950
30,850
30,900
30,950
31,000
4,189
4,196
4,204
4,211
3,754
3,761
3,769
3,776
4,189
4,196
4,204
4,211
4,004
4,011
4,019
4,026
33,800
33,850
33,900
33,950
33,850
33,900
33,950
34,000
4,639
4,646
4,654
4,661
4,204
4,211
4,219
4,226
4,639
4,646
4,654
4,661
4,454
4,461
4,469
4,476
36,800
36,850
36,900
36,950
36,850
36,900
36,950
37,000
5,236
5,249
5,261
5,274
4,654
4,661
4,669
4,676
5,236
5,249
5,261
5,274
4,904
4,911
4,919
4,926
31,000
34,000
37,000
31,000
31,050
31,100
31,150
31,050
31,100
31,150
31,200
4,219
4,226
4,234
4,241
3,784
3,791
3,799
3,806
4,219
4,226
4,234
4,241
4,034
4,041
4,049
4,056
34,000
34,050
34,100
34,150
34,050
34,100
34,150
34,200
4,669
4,676
4,684
4,691
4,234
4,241
4,249
4,256
4,669
4,676
4,684
4,691
4,484
4,491
4,499
4,506
37,000
37,050
37,100
37,150
37,050
37,100
37,150
37,200
5,286
5,299
5,311
5,324
4,684
4,691
4,699
4,706
5,286
5,299
5,311
5,324
4,934
4,941
4,949
4,956
31,200
31,250
31,300
31,350
31,250
31,300
31,350
31,400
4,249
4,256
4,264
4,271
3,814
3,821
3,829
3,836
4,249
4,256
4,264
4,271
4,064
4,071
4,079
4,086
34,200
34,250
34,300
34,350
34,250
34,300
34,350
34,400
4,699
4,706
4,714
4,721
4,264
4,271
4,279
4,286
4,699
4,706
4,714
4,721
4,514
4,521
4,529
4,536
37,200
37,250
37,300
37,350
37,250
37,300
37,350
37,400
5,336
5,349
5,361
5,374
4,714
4,721
4,729
4,736
5,336
5,349
5,361
5,374
4,964
4,971
4,979
4,986
31,400
31,450
31,500
31,550
31,450
31,500
31,550
31,600
4,279
4,286
4,294
4,301
3,844
3,851
3,859
3,866
4,279
4,286
4,294
4,301
4,094
4,101
4,109
4,116
34,400
34,450
34,500
34,550
34,450
34,500
34,550
34,600
4,729
4,736
4,744
4,751
4,294
4,301
4,309
4,316
4,729
4,736
4,744
4,751
4,544
4,551
4,559
4,566
37,400
37,450
37,500
37,550
37,450
37,500
37,550
37,600
5,386
5,399
5,411
5,424
4,744
4,751
4,759
4,766
5,386
5,399
5,411
5,424
4,994
5,001
5,009
5,016
31,600
31,650
31,700
31,750
31,650
31,700
31,750
31,800
4,309
4,316
4,324
4,331
3,874
3,881
3,889
3,896
4,309
4,316
4,324
4,331
4,124
4,131
4,139
4,146
34,600
34,650
34,700
34,750
34,650
34,700
34,750
34,800
4,759
4,766
4,774
4,781
4,324
4,331
4,339
4,346
4,759
4,766
4,774
4,781
4,574
4,581
4,589
4,596
37,600
37,650
37,700
37,750
37,650
37,700
37,750
37,800
5,436
5,449
5,461
5,474
4,774
4,781
4,789
4,796
5,436
5,449
5,461
5,474
5,024
5,031
5,039
5,046
31,800
31,850
31,900
31,950
31,850
31,900
31,950
32,000
4,339
4,346
4,354
4,361
3,904
3,911
3,919
3,926
4,339
4,346
4,354
4,361
4,154
4,161
4,169
4,176
34,800
34,850
34,900
34,950
34,850
34,900
34,950
35,000
4,789
4,796
4,804
4,811
4,354
4,361
4,369
4,376
4,789
4,796
4,804
4,811
4,604
4,611
4,619
4,626
37,800
37,850
37,900
37,950
37,850
37,900
37,950
38,000
5,486
5,499
5,511
5,524
4,804
4,811
4,819
4,826
5,486
5,499
5,511
5,524
5,054
5,061
5,069
5,076
32,000
35,000
38,000
32,000
32,050
32,100
32,150
32,050
32,100
32,150
32,200
4,369
4,376
4,384
4,391
3,934
3,941
3,949
3,956
4,369
4,376
4,384
4,391
4,184
4,191
4,199
4,206
35,000
35,050
35,100
35,150
35,050
35,100
35,150
35,200
4,819
4,826
4,834
4,841
4,384
4,391
4,399
4,406
4,819
4,826
4,834
4,841
4,634
4,641
4,649
4,656
38,000
38,050
38,100
38,150
38,050
38,100
38,150
38,200
5,536
5,549
5,561
5,574
4,834
4,841
4,849
4,856
5,536
5,549
5,561
5,574
5,084
5,091
5,099
5,106
32,200
32,250
32,300
32,350
32,250
32,300
32,350
32,400
4,399
4,406
4,414
4,421
3,964
3,971
3,979
3,986
4,399
4,406
4,414
4,421
4,214
4,221
4,229
4,236
35,200
35,250
35,300
35,350
35,250
35,300
35,350
35,400
4,849
4,856
4,864
4,874
4,414
4,421
4,429
4,436
4,849
4,856
4,864
4,874
4,664
4,671
4,679
4,686
38,200
38,250
38,300
38,350
38,250
38,300
38,350
38,400
5,586
5,599
5,611
5,624
4,864
4,871
4,879
4,886
5,586
5,599
5,611
5,624
5,114
5,121
5,129
5,136
32,400
32,450
32,500
32,550
32,450
32,500
32,550
32,600
4,429
4,436
4,444
4,451
3,994
4,001
4,009
4,016
4,429
4,436
4,444
4,451
4,244
4,251
4,259
4,266
35,400
35,450
35,500
35,550
35,450
35,500
35,550
35,600
4,886
4,899
4,911
4,924
4,444
4,451
4,459
4,466
4,886
4,899
4,911
4,924
4,694
4,701
4,709
4,716
38,400
38,450
38,500
38,550
38,450
38,500
38,550
38,600
5,636
5,649
5,661
5,674
4,894
4,901
4,909
4,916
5,636
5,649
5,661
5,674
5,144
5,151
5,159
5,166
32,600
32,650
32,700
32,750
32,650
32,700
32,750
32,800
4,459
4,466
4,474
4,481
4,024
4,031
4,039
4,046
4,459
4,466
4,474
4,481
4,274
4,281
4,289
4,296
35,600
35,650
35,700
35,750
35,650
35,700
35,750
35,800
4,936
4,949
4,961
4,974
4,474
4,481
4,489
4,496
4,936
4,949
4,961
4,974
4,724
4,731
4,739
4,746
38,600
38,650
38,700
38,750
38,650
38,700
38,750
38,800
5,686
5,699
5,711
5,724
4,924
4,931
4,939
4,946
5,686
5,699
5,711
5,724
5,174
5,181
5,189
5,196
32,800
32,850
32,900
32,950
32,850
32,900
32,950
33,000
4,489
4,496
4,504
4,511
4,054
4,061
4,069
4,076
4,489
4,496
4,504
4,511
4,304
4,311
4,319
4,326
35,800
35,850
35,900
35,950
35,850
35,900
35,950
36,000
4,986
4,999
5,011
5,024
4,504
4,511
4,519
4,526
4,986
4,999
5,011
5,024
4,754
4,761
4,769
4,776
38,800
38,850
38,900
38,950
38,850
38,900
38,950
39,000
5,736
5,749
5,761
5,774
4,954
4,961
4,969
4,976
5,736
5,749
5,761
5,774
5,204
5,211
5,219
5,226
(Continued)
*This column must also be used by a qualifying widow(er).
-83-
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2012 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
39,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
42,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
45,000
39,000
39,050
39,100
39,150
39,050
39,100
39,150
39,200
5,786
5,799
5,811
5,824
4,984
4,991
4,999
5,006
5,786
5,799
5,811
5,824
5,234
5,241
5,249
5,256
42,000
42,050
42,100
42,150
42,050
42,100
42,150
42,200
6,536
6,549
6,561
6,574
5,434
5,441
5,449
5,456
6,536
6,549
6,561
6,574
5,684
5,691
5,699
5,706
45,000
45,050
45,100
45,150
45,050
45,100
45,150
45,200
7,286
7,299
7,311
7,324
5,884
5,891
5,899
5,906
7,286
7,299
7,311
7,324
6,134
6,141
6,149
6,156
39,200
39,250
39,300
39,350
39,250
39,300
39,350
39,400
5,836
5,849
5,861
5,874
5,014
5,021
5,029
5,036
5,836
5,849
5,861
5,874
5,264
5,271
5,279
5,286
42,200
42,250
42,300
42,350
42,250
42,300
42,350
42,400
6,586
6,599
6,611
6,624
5,464
5,471
5,479
5,486
6,586
6,599
6,611
6,624
5,714
5,721
5,729
5,736
45,200
45,250
45,300
45,350
45,250
45,300
45,350
45,400
7,336
7,349
7,361
7,374
5,914
5,921
5,929
5,936
7,336
7,349
7,361
7,374
6,164
6,171
6,179
6,186
39,400
39,450
39,500
39,550
39,450
39,500
39,550
39,600
5,886
5,899
5,911
5,924
5,044
5,051
5,059
5,066
5,886
5,899
5,911
5,924
5,294
5,301
5,309
5,316
42,400
42,450
42,500
42,550
42,450
42,500
42,550
42,600
6,636
6,649
6,661
6,674
5,494
5,501
5,509
5,516
6,636
6,649
6,661
6,674
5,744
5,751
5,759
5,766
45,400
45,450
45,500
45,550
45,450
45,500
45,550
45,600
7,386
7,399
7,411
7,424
5,944
5,951
5,959
5,966
7,386
7,399
7,411
7,424
6,194
6,201
6,209
6,216
39,600
39,650
39,700
39,750
39,650
39,700
39,750
39,800
5,936
5,949
5,961
5,974
5,074
5,081
5,089
5,096
5,936
5,949
5,961
5,974
5,324
5,331
5,339
5,346
42,600
42,650
42,700
42,750
42,650
42,700
42,750
42,800
6,686
6,699
6,711
6,724
5,524
5,531
5,539
5,546
6,686
6,699
6,711
6,724
5,774
5,781
5,789
5,796
45,600
45,650
45,700
45,750
45,650
45,700
45,750
45,800
7,436
7,449
7,461
7,474
5,974
5,981
5,989
5,996
7,436
7,449
7,461
7,474
6,224
6,231
6,239
6,246
39,800
39,850
39,900
39,950
39,850
39,900
39,950
40,000
5,986
5,999
6,011
6,024
5,104
5,111
5,119
5,126
5,986
5,999
6,011
6,024
5,354
5,361
5,369
5,376
42,800
42,850
42,900
42,950
42,850
42,900
42,950
43,000
6,736
6,749
6,761
6,774
5,554
5,561
5,569
5,576
6,736
6,749
6,761
6,774
5,804
5,811
5,819
5,826
45,800
45,850
45,900
45,950
45,850
45,900
45,950
46,000
7,486
7,499
7,511
7,524
6,004
6,011
6,019
6,026
7,486
7,499
7,511
7,524
6,254
6,261
6,269
6,276
40,000
43,000
46,000
40,000
40,050
40,100
40,150
40,050
40,100
40,150
40,200
6,036
6,049
6,061
6,074
5,134
5,141
5,149
5,156
6,036
6,049
6,061
6,074
5,384
5,391
5,399
5,406
43,000
43,050
43,100
43,150
43,050
43,100
43,150
43,200
6,786
6,799
6,811
6,824
5,584
5,591
5,599
5,606
6,786
6,799
6,811
6,824
5,834
5,841
5,849
5,856
46,000
46,050
46,100
46,150
46,050
46,100
46,150
46,200
7,536
7,549
7,561
7,574
6,034
6,041
6,049
6,056
7,536
7,549
7,561
7,574
6,284
6,291
6,299
6,306
40,200
40,250
40,300
40,350
40,250
40,300
40,350
40,400
6,086
6,099
6,111
6,124
5,164
5,171
5,179
5,186
6,086
6,099
6,111
6,124
5,414
5,421
5,429
5,436
43,200
43,250
43,300
43,350
43,250
43,300
43,350
43,400
6,836
6,849
6,861
6,874
5,614
5,621
5,629
5,636
6,836
6,849
6,861
6,874
5,864
5,871
5,879
5,886
46,200
46,250
46,300
46,350
46,250
46,300
46,350
46,400
7,586
7,599
7,611
7,624
6,064
6,071
6,079
6,086
7,586
7,599
7,611
7,624
6,314
6,321
6,329
6,336
40,400
40,450
40,500
40,550
40,450
40,500
40,550
40,600
6,136
6,149
6,161
6,174
5,194
5,201
5,209
5,216
6,136
6,149
6,161
6,174
5,444
5,451
5,459
5,466
43,400
43,450
43,500
43,550
43,450
43,500
43,550
43,600
6,886
6,899
6,911
6,924
5,644
5,651
5,659
5,666
6,886
6,899
6,911
6,924
5,894
5,901
5,909
5,916
46,400
46,450
46,500
46,550
46,450
46,500
46,550
46,600
7,636
7,649
7,661
7,674
6,094
6,101
6,109
6,116
7,636
7,649
7,661
7,674
6,344
6,351
6,359
6,366
40,600
40,650
40,700
40,750
40,650
40,700
40,750
40,800
6,186
6,199
6,211
6,224
5,224
5,231
5,239
5,246
6,186
6,199
6,211
6,224
5,474
5,481
5,489
5,496
43,600
43,650
43,700
43,750
43,650
43,700
43,750
43,800
6,936
6,949
6,961
6,974
5,674
5,681
5,689
5,696
6,936
6,949
6,961
6,974
5,924
5,931
5,939
5,946
46,600
46,650
46,700
46,750
46,650
46,700
46,750
46,800
7,686
7,699
7,711
7,724
6,124
6,131
6,139
6,146
7,686
7,699
7,711
7,724
6,374
6,381
6,389
6,396
40,800
40,850
40,900
40,950
40,850
40,900
40,950
41,000
6,236
6,249
6,261
6,274
5,254
5,261
5,269
5,276
6,236
6,249
6,261
6,274
5,504
5,511
5,519
5,526
43,800
43,850
43,900
43,950
43,850
43,900
43,950
44,000
6,986
6,999
7,011
7,024
5,704
5,711
5,719
5,726
6,986
6,999
7,011
7,024
5,954
5,961
5,969
5,976
46,800
46,850
46,900
46,950
46,850
46,900
46,950
47,000
7,736
7,749
7,761
7,774
6,154
6,161
6,169
6,176
7,736
7,749
7,761
7,774
6,404
6,411
6,419
6,426
41,000
44,000
47,000
41,000
41,050
41,100
41,150
41,050
41,100
41,150
41,200
6,286
6,299
6,311
6,324
5,284
5,291
5,299
5,306
6,286
6,299
6,311
6,324
5,534
5,541
5,549
5,556
44,000
44,050
44,100
44,150
44,050
44,100
44,150
44,200
7,036
7,049
7,061
7,074
5,734
5,741
5,749
5,756
7,036
7,049
7,061
7,074
5,984
5,991
5,999
6,006
47,000
47,050
47,100
47,150
47,050
47,100
47,150
47,200
7,786
7,799
7,811
7,824
6,184
6,191
6,199
6,206
7,786
7,799
7,811
7,824
6,434
6,441
6,449
6,456
41,200
41,250
41,300
41,350
41,250
41,300
41,350
41,400
6,336
6,349
6,361
6,374
5,314
5,321
5,329
5,336
6,336
6,349
6,361
6,374
5,564
5,571
5,579
5,586
44,200
44,250
44,300
44,350
44,250
44,300
44,350
44,400
7,086
7,099
7,111
7,124
5,764
5,771
5,779
5,786
7,086
7,099
7,111
7,124
6,014
6,021
6,029
6,036
47,200
47,250
47,300
47,350
47,250
47,300
47,350
47,400
7,836
7,849
7,861
7,874
6,214
6,221
6,229
6,236
7,836
7,849
7,861
7,874
6,464
6,471
6,479
6,489
41,400
41,450
41,500
41,550
41,450
41,500
41,550
41,600
6,386
6,399
6,411
6,424
5,344
5,351
5,359
5,366
6,386
6,399
6,411
6,424
5,594
5,601
5,609
5,616
44,400
44,450
44,500
44,550
44,450
44,500
44,550
44,600
7,136
7,149
7,161
7,174
5,794
5,801
5,809
5,816
7,136
7,149
7,161
7,174
6,044
6,051
6,059
6,066
47,400
47,450
47,500
47,550
47,450
47,500
47,550
47,600
7,886
7,899
7,911
7,924
6,244
6,251
6,259
6,266
7,886
7,899
7,911
7,924
6,501
6,514
6,526
6,539
41,600
41,650
41,700
41,750
41,650
41,700
41,750
41,800
6,436
6,449
6,461
6,474
5,374
5,381
5,389
5,396
6,436
6,449
6,461
6,474
5,624
5,631
5,639
5,646
44,600
44,650
44,700
44,750
44,650
44,700
44,750
44,800
7,186
7,199
7,211
7,224
5,824
5,831
5,839
5,846
7,186
7,199
7,211
7,224
6,074
6,081
6,089
6,096
47,600
47,650
47,700
47,750
47,650
47,700
47,750
47,800
7,936
7,949
7,961
7,974
6,274
6,281
6,289
6,296
7,936
7,949
7,961
7,974
6,551
6,564
6,576
6,589
41,800
41,850
41,900
41,950
41,850
41,900
41,950
42,000
6,486
6,499
6,511
6,524
5,404
5,411
5,419
5,426
6,486
6,499
6,511
6,524
5,654
5,661
5,669
5,676
44,800
44,850
44,900
44,950
44,850
44,900
44,950
45,000
7,236
7,249
7,261
7,274
5,854
5,861
5,869
5,876
7,236
7,249
7,261
7,274
6,104
6,111
6,119
6,126
47,800
47,850
47,900
47,950
47,850
47,900
47,950
48,000
7,986
7,999
8,011
8,024
6,304
6,311
6,319
6,326
7,986
7,999
8,011
8,024
6,601
6,614
6,626
6,639
(Continued)
*This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
-84-
2012 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
48,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
51,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
54,000
48,000
48,050
48,100
48,150
48,050
48,100
48,150
48,200
8,036
8,049
8,061
8,074
6,334
6,341
6,349
6,356
8,036
8,049
8,061
8,074
6,651
6,664
6,676
6,689
51,000
51,050
51,100
51,150
51,050
51,100
51,150
51,200
8,786
8,799
8,811
8,824
6,784
6,791
6,799
6,806
8,786
8,799
8,811
8,824
7,401
7,414
7,426
7,439
54,000
54,050
54,100
54,150
54,050
54,100
54,150
54,200
9,536
9,549
9,561
9,574
7,234
7,241
7,249
7,256
9,536
9,549
9,561
9,574
8,151
8,164
8,176
8,189
48,200
48,250
48,300
48,350
48,250
48,300
48,350
48,400
8,086
8,099
8,111
8,124
6,364
6,371
6,379
6,386
8,086
8,099
8,111
8,124
6,701
6,714
6,726
6,739
51,200
51,250
51,300
51,350
51,250
51,300
51,350
51,400
8,836
8,849
8,861
8,874
6,814
6,821
6,829
6,836
8,836
8,849
8,861
8,874
7,451
7,464
7,476
7,489
54,200
54,250
54,300
54,350
54,250
54,300
54,350
54,400
9,586
9,599
9,611
9,624
7,264
7,271
7,279
7,286
9,586
9,599
9,611
9,624
8,201
8,214
8,226
8,239
48,400
48,450
48,500
48,550
48,450
48,500
48,550
48,600
8,136
8,149
8,161
8,174
6,394
6,401
6,409
6,416
8,136
8,149
8,161
8,174
6,751
6,764
6,776
6,789
51,400
51,450
51,500
51,550
51,450
51,500
51,550
51,600
8,886
8,899
8,911
8,924
6,844
6,851
6,859
6,866
8,886
8,899
8,911
8,924
7,501
7,514
7,526
7,539
54,400
54,450
54,500
54,550
54,450
54,500
54,550
54,600
9,636
9,649
9,661
9,674
7,294
7,301
7,309
7,316
9,636
9,649
9,661
9,674
8,251
8,264
8,276
8,289
48,600
48,650
48,700
48,750
48,650
48,700
48,750
48,800
8,186
8,199
8,211
8,224
6,424
6,431
6,439
6,446
8,186
8,199
8,211
8,224
6,801
6,814
6,826
6,839
51,600
51,650
51,700
51,750
51,650
51,700
51,750
51,800
8,936
8,949
8,961
8,974
6,874
6,881
6,889
6,896
8,936
8,949
8,961
8,974
7,551
7,564
7,576
7,589
54,600
54,650
54,700
54,750
54,650
54,700
54,750
54,800
9,686
9,699
9,711
9,724
7,324
7,331
7,339
7,346
9,686
9,699
9,711
9,724
8,301
8,314
8,326
8,339
48,800
48,850
48,900
48,950
48,850
48,900
48,950
49,000
8,236
8,249
8,261
8,274
6,454
6,461
6,469
6,476
8,236
8,249
8,261
8,274
6,851
6,864
6,876
6,889
51,800
51,850
51,900
51,950
51,850
51,900
51,950
52,000
8,986
8,999
9,011
9,024
6,904
6,911
6,919
6,926
8,986
8,999
9,011
9,024
7,601
7,614
7,626
7,639
54,800
54,850
54,900
54,950
54,850
54,900
54,950
55,000
9,736
9,749
9,761
9,774
7,354
7,361
7,369
7,376
9,736
9,749
9,761
9,774
8,351
8,364
8,376
8,389
49,000
52,000
55,000
49,000
49,050
49,100
49,150
49,050
49,100
49,150
49,200
8,286
8,299
8,311
8,324
6,484
6,491
6,499
6,506
8,286
8,299
8,311
8,324
6,901
6,914
6,926
6,939
52,000
52,050
52,100
52,150
52,050
52,100
52,150
52,200
9,036
9,049
9,061
9,074
6,934
6,941
6,949
6,956
9,036
9,049
9,061
9,074
7,651
7,664
7,676
7,689
55,000
55,050
55,100
55,150
55,050
55,100
55,150
55,200
9,786
9,799
9,811
9,824
7,384
7,391
7,399
7,406
9,786
9,799
9,811
9,824
8,401
8,414
8,426
8,439
49,200
49,250
49,300
49,350
49,250
49,300
49,350
49,400
8,336
8,349
8,361
8,374
6,514
6,521
6,529
6,536
8,336
8,349
8,361
8,374
6,951
6,964
6,976
6,989
52,200
52,250
52,300
52,350
52,250
52,300
52,350
52,400
9,086
9,099
9,111
9,124
6,964
6,971
6,979
6,986
9,086
9,099
9,111
9,124
7,701
7,714
7,726
7,739
55,200
55,250
55,300
55,350
55,250
55,300
55,350
55,400
9,836
9,849
9,861
9,874
7,414
7,421
7,429
7,436
9,836
9,849
9,861
9,874
8,451
8,464
8,476
8,489
49,400
49,450
49,500
49,550
49,450
49,500
49,550
49,600
8,386
8,399
8,411
8,424
6,544
6,551
6,559
6,566
8,386
8,399
8,411
8,424
7,001
7,014
7,026
7,039
52,400
52,450
52,500
52,550
52,450
52,500
52,550
52,600
9,136
9,149
9,161
9,174
6,994
7,001
7,009
7,016
9,136
9,149
9,161
9,174
7,751
7,764
7,776
7,789
55,400
55,450
55,500
55,550
55,450
55,500
55,550
55,600
9,886
9,899
9,911
9,924
7,444
7,451
7,459
7,466
9,886
9,899
9,911
9,924
8,501
8,514
8,526
8,539
49,600
49,650
49,700
49,750
49,650
49,700
49,750
49,800
8,436
8,449
8,461
8,474
6,574
6,581
6,589
6,596
8,436
8,449
8,461
8,474
7,051
7,064
7,076
7,089
52,600
52,650
52,700
52,750
52,650
52,700
52,750
52,800
9,186
9,199
9,211
9,224
7,024
7,031
7,039
7,046
9,186
9,199
9,211
9,224
7,801
7,814
7,826
7,839
55,600
55,650
55,700
55,750
55,650
55,700
55,750
55,800
9,936
9,949
9,961
9,974
7,474
7,481
7,489
7,496
9,936
9,949
9,961
9,974
8,551
8,564
8,576
8,589
49,800
49,850
49,900
49,950
49,850
49,900
49,950
50,000
8,486
8,499
8,511
8,524
6,604
6,611
6,619
6,626
8,486
8,499
8,511
8,524
7,101
7,114
7,126
7,139
52,800
52,850
52,900
52,950
52,850
52,900
52,950
53,000
9,236
9,249
9,261
9,274
7,054
7,061
7,069
7,076
9,236
9,249
9,261
9,274
7,851
7,864
7,876
7,889
55,800
55,850
55,900
55,950
55,850
55,900
55,950
56,000
9,986
9,999
10,011
10,024
7,504
7,511
7,519
7,526
9,986
9,999
10,011
10,024
8,601
8,614
8,626
8,639
50,000
53,000
56,000
50,000
50,050
50,100
50,150
50,050
50,100
50,150
50,200
8,536
8,549
8,561
8,574
6,634
6,641
6,649
6,656
8,536
8,549
8,561
8,574
7,151
7,164
7,176
7,189
53,000
53,050
53,100
53,150
53,050
53,100
53,150
53,200
9,286
9,299
9,311
9,324
7,084
7,091
7,099
7,106
9,286
9,299
9,311
9,324
7,901
7,914
7,926
7,939
56,000
56,050
56,100
56,150
56,050
56,100
56,150
56,200
10,036
10,049
10,061
10,074
7,534
7,541
7,549
7,556
10,036
10,049
10,061
10,074
8,651
8,664
8,676
8,689
50,200
50,250
50,300
50,350
50,250
50,300
50,350
50,400
8,586
8,599
8,611
8,624
6,664
6,671
6,679
6,686
8,586
8,599
8,611
8,624
7,201
7,214
7,226
7,239
53,200
53,250
53,300
53,350
53,250
53,300
53,350
53,400
9,336
9,349
9,361
9,374
7,114
7,121
7,129
7,136
9,336
9,349
9,361
9,374
7,951
7,964
7,976
7,989
56,200
56,250
56,300
56,350
56,250
56,300
56,350
56,400
10,086
10,099
10,111
10,124
7,564
7,571
7,579
7,586
10,086
10,099
10,111
10,124
8,701
8,714
8,726
8,739
50,400
50,450
50,500
50,550
50,450
50,500
50,550
50,600
8,636
8,649
8,661
8,674
6,694
6,701
6,709
6,716
8,636
8,649
8,661
8,674
7,251
7,264
7,276
7,289
53,400
53,450
53,500
53,550
53,450
53,500
53,550
53,600
9,386
9,399
9,411
9,424
7,144
7,151
7,159
7,166
9,386
9,399
9,411
9,424
8,001
8,014
8,026
8,039
56,400
56,450
56,500
56,550
56,450
56,500
56,550
56,600
10,136
10,149
10,161
10,174
7,594
7,601
7,609
7,616
10,136
10,149
10,161
10,174
8,751
8,764
8,776
8,789
50,600
50,650
50,700
50,750
50,650
50,700
50,750
50,800
8,686
8,699
8,711
8,724
6,724
6,731
6,739
6,746
8,686
8,699
8,711
8,724
7,301
7,314
7,326
7,339
53,600
53,650
53,700
53,750
53,650
53,700
53,750
53,800
9,436
9,449
9,461
9,474
7,174
7,181
7,189
7,196
9,436
9,449
9,461
9,474
8,051
8,064
8,076
8,089
56,600
56,650
56,700
56,750
56,650
56,700
56,750
56,800
10,186
10,199
10,211
10,224
7,624
7,631
7,639
7,646
10,186
10,199
10,211
10,224
8,801
8,814
8,826
8,839
50,800
50,850
50,900
50,950
50,850
50,900
50,950
51,000
8,736
8,749
8,761
8,774
6,754
6,761
6,769
6,776
8,736
8,749
8,761
8,774
7,351
7,364
7,376
7,389
53,800
53,850
53,900
53,950
53,850
53,900
53,950
54,000
9,486
9,499
9,511
9,524
7,204
7,211
7,219
7,226
9,486
9,499
9,511
9,524
8,101
8,114
8,126
8,139
56,800
56,850
56,900
56,950
56,850
56,900
56,950
57,000
10,236
10,249
10,261
10,274
7,654
7,661
7,669
7,676
10,236
10,249
10,261
10,274
8,851
8,864
8,876
8,889
(Continued)
*This column must also be used by a qualifying widow(er).
-85-
Need more information or forms? Visit IRS.gov.
2012 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
57,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
60,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
63,000
57,000
57,050
57,100
57,150
57,050
57,100
57,150
57,200
10,286
10,299
10,311
10,324
7,684
7,691
7,699
7,706
10,286
10,299
10,311
10,324
8,901
8,914
8,926
8,939
60,000
60,050
60,100
60,150
60,050
60,100
60,150
60,200
11,036
11,049
11,061
11,074
8,134
8,141
8,149
8,156
11,036
11,049
11,061
11,074
9,651
9,664
9,676
9,689
63,000
63,050
63,100
63,150
63,050
63,100
63,150
63,200
11,786
11,799
11,811
11,824
8,584
8,591
8,599
8,606
11,786
11,799
11,811
11,824
10,401
10,414
10,426
10,439
57,200
57,250
57,300
57,350
57,250
57,300
57,350
57,400
10,336
10,349
10,361
10,374
7,714
7,721
7,729
7,736
10,336
10,349
10,361
10,374
8,951
8,964
8,976
8,989
60,200
60,250
60,300
60,350
60,250
60,300
60,350
60,400
11,086
11,099
11,111
11,124
8,164
8,171
8,179
8,186
11,086
11,099
11,111
11,124
9,701
9,714
9,726
9,739
63,200
63,250
63,300
63,350
63,250
63,300
63,350
63,400
11,836
11,849
11,861
11,874
8,614
8,621
8,629
8,636
11,836
11,849
11,861
11,874
10,451
10,464
10,476
10,489
57,400
57,450
57,500
57,550
57,450
57,500
57,550
57,600
10,386
10,399
10,411
10,424
7,744
7,751
7,759
7,766
10,386
10,399
10,411
10,424
9,001
9,014
9,026
9,039
60,400
60,450
60,500
60,550
60,450
60,500
60,550
60,600
11,136
11,149
11,161
11,174
8,194
8,201
8,209
8,216
11,136
11,149
11,161
11,174
9,751
9,764
9,776
9,789
63,400
63,450
63,500
63,550
63,450
63,500
63,550
63,600
11,886
11,899
11,911
11,924
8,644
8,651
8,659
8,666
11,886
11,899
11,911
11,924
10,501
10,514
10,526
10,539
57,600
57,650
57,700
57,750
57,650
57,700
57,750
57,800
10,436
10,449
10,461
10,474
7,774
7,781
7,789
7,796
10,436
10,449
10,461
10,474
9,051
9,064
9,076
9,089
60,600
60,650
60,700
60,750
60,650
60,700
60,750
60,800
11,186
11,199
11,211
11,224
8,224
8,231
8,239
8,246
11,186
11,199
11,211
11,224
9,801
9,814
9,826
9,839
63,600
63,650
63,700
63,750
63,650
63,700
63,750
63,800
11,936
11,949
11,961
11,974
8,674
8,681
8,689
8,696
11,936
11,949
11,961
11,974
10,551
10,564
10,576
10,589
57,800
57,850
57,900
57,950
57,850
57,900
57,950
58,000
10,486
10,499
10,511
10,524
7,804
7,811
7,819
7,826
10,486
10,499
10,511
10,524
9,101
9,114
9,126
9,139
60,800
60,850
60,900
60,950
60,850
60,900
60,950
61,000
11,236
11,249
11,261
11,274
8,254
8,261
8,269
8,276
11,236
11,249
11,261
11,274
9,851
9,864
9,876
9,889
63,800
63,850
63,900
63,950
63,850
63,900
63,950
64,000
11,986
11,999
12,011
12,024
8,704
8,711
8,719
8,726
11,986
11,999
12,011
12,024
10,601
10,614
10,626
10,639
58,000
61,000
64,000
58,000
58,050
58,100
58,150
58,050
58,100
58,150
58,200
10,536
10,549
10,561
10,574
7,834
7,841
7,849
7,856
10,536
10,549
10,561
10,574
9,151
9,164
9,176
9,189
61,000
61,050
61,100
61,150
61,050
61,100
61,150
61,200
11,286
11,299
11,311
11,324
8,284
8,291
8,299
8,306
11,286
11,299
11,311
11,324
9,901
9,914
9,926
9,939
64,000
64,050
64,100
64,150
64,050
64,100
64,150
64,200
12,036
12,049
12,061
12,074
8,734
8,741
8,749
8,756
12,036
12,049
12,061
12,074
10,651
10,664
10,676
10,689
58,200
58,250
58,300
58,350
58,250
58,300
58,350
58,400
10,586
10,599
10,611
10,624
7,864
7,871
7,879
7,886
10,586
10,599
10,611
10,624
9,201
9,214
9,226
9,239
61,200
61,250
61,300
61,350
61,250
61,300
61,350
61,400
11,336
11,349
11,361
11,374
8,314
8,321
8,329
8,336
11,336
11,349
11,361
11,374
9,951
9,964
9,976
9,989
64,200
64,250
64,300
64,350
64,250
64,300
64,350
64,400
12,086
12,099
12,111
12,124
8,764
8,771
8,779
8,786
12,086
12,099
12,111
12,124
10,701
10,714
10,726
10,739
58,400
58,450
58,500
58,550
58,450
58,500
58,550
58,600
10,636
10,649
10,661
10,674
7,894
7,901
7,909
7,916
10,636
10,649
10,661
10,674
9,251
9,264
9,276
9,289
61,400
61,450
61,500
61,550
61,450
61,500
61,550
61,600
11,386
11,399
11,411
11,424
8,344
8,351
8,359
8,366
11,386
11,399
11,411
11,424
10,001
10,014
10,026
10,039
64,400
64,450
64,500
64,550
64,450
64,500
64,550
64,600
12,136
12,149
12,161
12,174
8,794
8,801
8,809
8,816
12,136
12,149
12,161
12,174
10,751
10,764
10,776
10,789
58,600
58,650
58,700
58,750
58,650
58,700
58,750
58,800
10,686
10,699
10,711
10,724
7,924
7,931
7,939
7,946
10,686
10,699
10,711
10,724
9,301
9,314
9,326
9,339
61,600
61,650
61,700
61,750
61,650
61,700
61,750
61,800
11,436
11,449
11,461
11,474
8,374
8,381
8,389
8,396
11,436
11,449
11,461
11,474
10,051
10,064
10,076
10,089
64,600
64,650
64,700
64,750
64,650
64,700
64,750
64,800
12,186
12,199
12,211
12,224
8,824
8,831
8,839
8,846
12,186
12,199
12,211
12,224
10,801
10,814
10,826
10,839
58,800
58,850
58,900
58,950
58,850
58,900
58,950
59,000
10,736
10,749
10,761
10,774
7,954
7,961
7,969
7,976
10,736
10,749
10,761
10,774
9,351
9,364
9,376
9,389
61,800
61,850
61,900
61,950
61,850
61,900
61,950
62,000
11,486
11,499
11,511
11,524
8,404
8,411
8,419
8,426
11,486
11,499
11,511
11,524
10,101
10,114
10,126
10,139
64,800
64,850
64,900
64,950
64,850
64,900
64,950
65,000
12,236
12,249
12,261
12,274
8,854
8,861
8,869
8,876
12,236
12,249
12,261
12,274
10,851
10,864
10,876
10,889
59,000
62,000
65,000
59,000
59,050
59,100
59,150
59,050
59,100
59,150
59,200
10,786
10,799
10,811
10,824
7,984
7,991
7,999
8,006
10,786
10,799
10,811
10,824
9,401
9,414
9,426
9,439
62,000
62,050
62,100
62,150
62,050
62,100
62,150
62,200
11,536
11,549
11,561
11,574
8,434
8,441
8,449
8,456
11,536
11,549
11,561
11,574
10,151
10,164
10,176
10,189
65,000
65,050
65,100
65,150
65,050
65,100
65,150
65,200
12,286
12,299
12,311
12,324
8,884
8,891
8,899
8,906
12,286
12,299
12,311
12,324
10,901
10,914
10,926
10,939
59,200
59,250
59,300
59,350
59,250
59,300
59,350
59,400
10,836
10,849
10,861
10,874
8,014
8,021
8,029
8,036
10,836
10,849
10,861
10,874
9,451
9,464
9,476
9,489
62,200
62,250
62,300
62,350
62,250
62,300
62,350
62,400
11,586
11,599
11,611
11,624
8,464
8,471
8,479
8,486
11,586
11,599
11,611
11,624
10,201
10,214
10,226
10,239
65,200
65,250
65,300
65,350
65,250
65,300
65,350
65,400
12,336
12,349
12,361
12,374
8,914
8,921
8,929
8,936
12,336
12,349
12,361
12,374
10,951
10,964
10,976
10,989
59,400
59,450
59,500
59,550
59,450
59,500
59,550
59,600
10,886
10,899
10,911
10,924
8,044
8,051
8,059
8,066
10,886
10,899
10,911
10,924
9,501
9,514
9,526
9,539
62,400
62,450
62,500
62,550
62,450
62,500
62,550
62,600
11,636
11,649
11,661
11,674
8,494
8,501
8,509
8,516
11,636
11,649
11,661
11,674
10,251
10,264
10,276
10,289
65,400
65,450
65,500
65,550
65,450
65,500
65,550
65,600
12,386
12,399
12,411
12,424
8,944
8,951
8,959
8,966
12,386
12,399
12,411
12,424
11,001
11,014
11,026
11,039
59,600
59,650
59,700
59,750
59,650
59,700
59,750
59,800
10,936
10,949
10,961
10,974
8,074
8,081
8,089
8,096
10,936
10,949
10,961
10,974
9,551
9,564
9,576
9,589
62,600
62,650
62,700
62,750
62,650
62,700
62,750
62,800
11,686
11,699
11,711
11,724
8,524
8,531
8,539
8,546
11,686
11,699
11,711
11,724
10,301
10,314
10,326
10,339
65,600
65,650
65,700
65,750
65,650
65,700
65,750
65,800
12,436
12,449
12,461
12,474
8,974
8,981
8,989
8,996
12,436
12,449
12,461
12,474
11,051
11,064
11,076
11,089
59,800
59,850
59,900
59,950
59,850
59,900
59,950
60,000
10,986
10,999
11,011
11,024
8,104
8,111
8,119
8,126
10,986
10,999
11,011
11,024
9,601
9,614
9,626
9,639
62,800
62,850
62,900
62,950
62,850
62,900
62,950
63,000
11,736
11,749
11,761
11,774
8,554
8,561
8,569
8,576
11,736
11,749
11,761
11,774
10,351
10,364
10,376
10,389
65,800
65,850
65,900
65,950
65,850
65,900
65,950
66,000
12,486
12,499
12,511
12,524
9,004
9,011
9,019
9,026
12,486
12,499
12,511
12,524
11,101
11,114
11,126
11,139
(Continued)
*This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
-86-
2012 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
66,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
69,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
72,000
66,000
66,050
66,100
66,150
66,050
66,100
66,150
66,200
12,536
12,549
12,561
12,574
9,034
9,041
9,049
9,056
12,536
12,549
12,561
12,574
11,151
11,164
11,176
11,189
69,000
69,050
69,100
69,150
69,050
69,100
69,150
69,200
13,286
13,299
13,311
13,324
9,484
9,491
9,499
9,506
13,286
13,299
13,311
13,324
11,901
11,914
11,926
11,939
72,000
72,050
72,100
72,150
72,050
72,100
72,150
72,200
14,036
14,049
14,061
14,074
10,066
10,079
10,091
10,104
14,057
14,071
14,085
14,099
12,651
12,664
12,676
12,689
66,200
66,250
66,300
66,350
66,250
66,300
66,350
66,400
12,586
12,599
12,611
12,624
9,064
9,071
9,079
9,086
12,586
12,599
12,611
12,624
11,201
11,214
11,226
11,239
69,200
69,250
69,300
69,350
69,250
69,300
69,350
69,400
13,336
13,349
13,361
13,374
9,514
9,521
9,529
9,536
13,336
13,349
13,361
13,374
11,951
11,964
11,976
11,989
72,200
72,250
72,300
72,350
72,250
72,300
72,350
72,400
14,086
14,099
14,111
14,124
10,116
10,129
10,141
10,154
14,113
14,127
14,141
14,155
12,701
12,714
12,726
12,739
66,400
66,450
66,500
66,550
66,450
66,500
66,550
66,600
12,636
12,649
12,661
12,674
9,094
9,101
9,109
9,116
12,636
12,649
12,661
12,674
11,251
11,264
11,276
11,289
69,400
69,450
69,500
69,550
69,450
69,500
69,550
69,600
13,386
13,399
13,411
13,424
9,544
9,551
9,559
9,566
13,386
13,399
13,411
13,424
12,001
12,014
12,026
12,039
72,400
72,450
72,500
72,550
72,450
72,500
72,550
72,600
14,136
14,149
14,161
14,174
10,166
10,179
10,191
10,204
14,169
14,183
14,197
14,211
12,751
12,764
12,776
12,789
66,600
66,650
66,700
66,750
66,650
66,700
66,750
66,800
12,686
12,699
12,711
12,724
9,124
9,131
9,139
9,146
12,686
12,699
12,711
12,724
11,301
11,314
11,326
11,339
69,600
69,650
69,700
69,750
69,650
69,700
69,750
69,800
13,436
13,449
13,461
13,474
9,574
9,581
9,589
9,596
13,436
13,449
13,461
13,474
12,051
12,064
12,076
12,089
72,600
72,650
72,700
72,750
72,650
72,700
72,750
72,800
14,186
14,199
14,211
14,224
10,216
10,229
10,241
10,254
14,225
14,239
14,253
14,267
12,801
12,814
12,826
12,839
66,800
66,850
66,900
66,950
66,850
66,900
66,950
67,000
12,736
12,749
12,761
12,774
9,154
9,161
9,169
9,176
12,736
12,749
12,761
12,774
11,351
11,364
11,376
11,389
69,800
69,850
69,900
69,950
69,850
69,900
69,950
70,000
13,486
13,499
13,511
13,524
9,604
9,611
9,619
9,626
13,486
13,499
13,511
13,524
12,101
12,114
12,126
12,139
72,800
72,850
72,900
72,950
72,850
72,900
72,950
73,000
14,236
14,249
14,261
14,274
10,266
10,279
10,291
10,304
14,281
14,295
14,309
14,323
12,851
12,864
12,876
12,889
67,000
70,000
73,000
67,000
67,050
67,100
67,150
67,050
67,100
67,150
67,200
12,786
12,799
12,811
12,824
9,184
9,191
9,199
9,206
12,786
12,799
12,811
12,824
11,401
11,414
11,426
11,439
70,000
70,050
70,100
70,150
70,050
70,100
70,150
70,200
13,536
13,549
13,561
13,574
9,634
9,641
9,649
9,656
13,536
13,549
13,561
13,574
12,151
12,164
12,176
12,189
73,000
73,050
73,100
73,150
73,050
73,100
73,150
73,200
14,286
14,299
14,311
14,324
10,316
10,329
10,341
10,354
14,337
14,351
14,365
14,379
12,901
12,914
12,926
12,939
67,200
67,250
67,300
67,350
67,250
67,300
67,350
67,400
12,836
12,849
12,861
12,874
9,214
9,221
9,229
9,236
12,836
12,849
12,861
12,874
11,451
11,464
11,476
11,489
70,200
70,250
70,300
70,350
70,250
70,300
70,350
70,400
13,586
13,599
13,611
13,624
9,664
9,671
9,679
9,686
13,586
13,599
13,611
13,624
12,201
12,214
12,226
12,239
73,200
73,250
73,300
73,350
73,250
73,300
73,350
73,400
14,336
14,349
14,361
14,374
10,366
10,379
10,391
10,404
14,393
14,407
14,421
14,435
12,951
12,964
12,976
12,989
67,400
67,450
67,500
67,550
67,450
67,500
67,550
67,600
12,886
12,899
12,911
12,924
9,244
9,251
9,259
9,266
12,886
12,899
12,911
12,924
11,501
11,514
11,526
11,539
70,400
70,450
70,500
70,550
70,450
70,500
70,550
70,600
13,636
13,649
13,661
13,674
9,694
9,701
9,709
9,716
13,636
13,649
13,661
13,674
12,251
12,264
12,276
12,289
73,400
73,450
73,500
73,550
73,450
73,500
73,550
73,600
14,386
14,399
14,411
14,424
10,416
10,429
10,441
10,454
14,449
14,463
14,477
14,491
13,001
13,014
13,026
13,039
67,600
67,650
67,700
67,750
67,650
67,700
67,750
67,800
12,936
12,949
12,961
12,974
9,274
9,281
9,289
9,296
12,936
12,949
12,961
12,974
11,551
11,564
11,576
11,589
70,600
70,650
70,700
70,750
70,650
70,700
70,750
70,800
13,686
13,699
13,711
13,724
9,724
9,731
9,741
9,754
13,686
13,699
13,711
13,724
12,301
12,314
12,326
12,339
73,600
73,650
73,700
73,750
73,650
73,700
73,750
73,800
14,436
14,449
14,461
14,474
10,466
10,479
10,491
10,504
14,505
14,519
14,533
14,547
13,051
13,064
13,076
13,089
67,800
67,850
67,900
67,950
67,850
67,900
67,950
68,000
12,986
12,999
13,011
13,024
9,304
9,311
9,319
9,326
12,986
12,999
13,011
13,024
11,601
11,614
11,626
11,639
70,800
70,850
70,900
70,950
70,850
70,900
70,950
71,000
13,736
13,749
13,761
13,774
9,766
9,779
9,791
9,804
13,736
13,749
13,761
13,774
12,351
12,364
12,376
12,389
73,800
73,850
73,900
73,950
73,850
73,900
73,950
74,000
14,486
14,499
14,511
14,524
10,516
10,529
10,541
10,554
14,561
14,575
14,589
14,603
13,101
13,114
13,126
13,139
68,000
71,000
74,000
68,000
68,050
68,100
68,150
68,050
68,100
68,150
68,200
13,036
13,049
13,061
13,074
9,334
9,341
9,349
9,356
13,036
13,049
13,061
13,074
11,651
11,664
11,676
11,689
71,000
71,050
71,100
71,150
71,050
71,100
71,150
71,200
13,786
13,799
13,811
13,824
9,816
9,829
9,841
9,854
13,786
13,799
13,811
13,824
12,401
12,414
12,426
12,439
74,000
74,050
74,100
74,150
74,050
74,100
74,150
74,200
14,536
14,549
14,561
14,574
10,566
10,579
10,591
10,604
14,617
14,631
14,645
14,659
13,151
13,164
13,176
13,189
68,200
68,250
68,300
68,350
68,250
68,300
68,350
68,400
13,086
13,099
13,111
13,124
9,364
9,371
9,379
9,386
13,086
13,099
13,111
13,124
11,701
11,714
11,726
11,739
71,200
71,250
71,300
71,350
71,250
71,300
71,350
71,400
13,836
13,849
13,861
13,874
9,866
9,879
9,891
9,904
13,836
13,849
13,861
13,875
12,451
12,464
12,476
12,489
74,200
74,250
74,300
74,350
74,250
74,300
74,350
74,400
14,586
14,599
14,611
14,624
10,616
10,629
10,641
10,654
14,673
14,687
14,701
14,715
13,201
13,214
13,226
13,239
68,400
68,450
68,500
68,550
68,450
68,500
68,550
68,600
13,136
13,149
13,161
13,174
9,394
9,401
9,409
9,416
13,136
13,149
13,161
13,174
11,751
11,764
11,776
11,789
71,400
71,450
71,500
71,550
71,450
71,500
71,550
71,600
13,886
13,899
13,911
13,924
9,916
9,929
9,941
9,954
13,889
13,903
13,917
13,931
12,501
12,514
12,526
12,539
74,400
74,450
74,500
74,550
74,450
74,500
74,550
74,600
14,636
14,649
14,661
14,674
10,666
10,679
10,691
10,704
14,729
14,743
14,757
14,771
13,251
13,264
13,276
13,289
68,600
68,650
68,700
68,750
68,650
68,700
68,750
68,800
13,186
13,199
13,211
13,224
9,424
9,431
9,439
9,446
13,186
13,199
13,211
13,224
11,801
11,814
11,826
11,839
71,600
71,650
71,700
71,750
71,650
71,700
71,750
71,800
13,936
13,949
13,961
13,974
9,966
9,979
9,991
10,004
13,945
13,959
13,973
13,987
12,551
12,564
12,576
12,589
74,600
74,650
74,700
74,750
74,650
74,700
74,750
74,800
14,686
14,699
14,711
14,724
10,716
10,729
10,741
10,754
14,785
14,799
14,813
14,827
13,301
13,314
13,326
13,339
68,800
68,850
68,900
68,950
68,850
68,900
68,950
69,000
13,236
13,249
13,261
13,274
9,454
9,461
9,469
9,476
13,236
13,249
13,261
13,274
11,851
11,864
11,876
11,889
71,800
71,850
71,900
71,950
71,850
71,900
71,950
72,000
13,986
13,999
14,011
14,024
10,016
10,029
10,041
10,054
14,001
14,015
14,029
14,043
12,601
12,614
12,626
12,639
74,800
74,850
74,900
74,950
74,850
74,900
74,950
75,000
14,736
14,749
14,761
14,774
10,766
10,779
10,791
10,804
14,841
14,855
14,869
14,883
13,351
13,364
13,376
13,389
(Continued)
*This column must also be used by a qualifying widow(er).
-87-
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2012 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
75,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
78,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
81,000
75,000
75,050
75,100
75,150
75,050
75,100
75,150
75,200
14,786
14,799
14,811
14,824
10,816
10,829
10,841
10,854
14,897
14,911
14,925
14,939
13,401
13,414
13,426
13,439
78,000
78,050
78,100
78,150
78,050
78,100
78,150
78,200
15,536
15,549
15,561
15,574
11,566
11,579
11,591
11,604
15,737
15,751
15,765
15,779
14,151
14,164
14,176
14,189
81,000
81,050
81,100
81,150
81,050
81,100
81,150
81,200
16,286
16,299
16,311
16,324
12,316
12,329
12,341
12,354
16,577
16,591
16,605
16,619
14,901
14,914
14,926
14,939
75,200
75,250
75,300
75,350
75,250
75,300
75,350
75,400
14,836
14,849
14,861
14,874
10,866
10,879
10,891
10,904
14,953
14,967
14,981
14,995
13,451
13,464
13,476
13,489
78,200
78,250
78,300
78,350
78,250
78,300
78,350
78,400
15,586
15,599
15,611
15,624
11,616
11,629
11,641
11,654
15,793
15,807
15,821
15,835
14,201
14,214
14,226
14,239
81,200
81,250
81,300
81,350
81,250
81,300
81,350
81,400
16,336
16,349
16,361
16,374
12,366
12,379
12,391
12,404
16,633
16,647
16,661
16,675
14,951
14,964
14,976
14,989
75,400
75,450
75,500
75,550
75,450
75,500
75,550
75,600
14,886
14,899
14,911
14,924
10,916
10,929
10,941
10,954
15,009
15,023
15,037
15,051
13,501
13,514
13,526
13,539
78,400
78,450
78,500
78,550
78,450
78,500
78,550
78,600
15,636
15,649
15,661
15,674
11,666
11,679
11,691
11,704
15,849
15,863
15,877
15,891
14,251
14,264
14,276
14,289
81,400
81,450
81,500
81,550
81,450
81,500
81,550
81,600
16,386
16,399
16,411
16,424
12,416
12,429
12,441
12,454
16,689
16,703
16,717
16,731
15,001
15,014
15,026
15,039
75,600
75,650
75,700
75,750
75,650
75,700
75,750
75,800
14,936
14,949
14,961
14,974
10,966
10,979
10,991
11,004
15,065
15,079
15,093
15,107
13,551
13,564
13,576
13,589
78,600
78,650
78,700
78,750
78,650
78,700
78,750
78,800
15,686
15,699
15,711
15,724
11,716
11,729
11,741
11,754
15,905
15,919
15,933
15,947
14,301
14,314
14,326
14,339
81,600
81,650
81,700
81,750
81,650
81,700
81,750
81,800
16,436
16,449
16,461
16,474
12,466
12,479
12,491
12,504
16,745
16,759
16,773
16,787
15,051
15,064
15,076
15,089
75,800
75,850
75,900
75,950
75,850
75,900
75,950
76,000
14,986
14,999
15,011
15,024
11,016
11,029
11,041
11,054
15,121
15,135
15,149
15,163
13,601
13,614
13,626
13,639
78,800
78,850
78,900
78,950
78,850
78,900
78,950
79,000
15,736
15,749
15,761
15,774
11,766
11,779
11,791
11,804
15,961
15,975
15,989
16,003
14,351
14,364
14,376
14,389
81,800
81,850
81,900
81,950
81,850
81,900
81,950
82,000
16,486
16,499
16,511
16,524
12,516
12,529
12,541
12,554
16,801
16,815
16,829
16,843
15,101
15,114
15,126
15,139
76,000
79,000
82,000
76,000
76,050
76,100
76,150
76,050
76,100
76,150
76,200
15,036
15,049
15,061
15,074
11,066
11,079
11,091
11,104
15,177
15,191
15,205
15,219
13,651
13,664
13,676
13,689
79,000
79,050
79,100
79,150
79,050
79,100
79,150
79,200
15,786
15,799
15,811
15,824
11,816
11,829
11,841
11,854
16,017
16,031
16,045
16,059
14,401
14,414
14,426
14,439
82,000
82,050
82,100
82,150
82,050
82,100
82,150
82,200
16,536
16,549
16,561
16,574
12,566
12,579
12,591
12,604
16,857
16,871
16,885
16,899
15,151
15,164
15,176
15,189
76,200
76,250
76,300
76,350
76,250
76,300
76,350
76,400
15,086
15,099
15,111
15,124
11,116
11,129
11,141
11,154
15,233
15,247
15,261
15,275
13,701
13,714
13,726
13,739
79,200
79,250
79,300
79,350
79,250
79,300
79,350
79,400
15,836
15,849
15,861
15,874
11,866
11,879
11,891
11,904
16,073
16,087
16,101
16,115
14,451
14,464
14,476
14,489
82,200
82,250
82,300
82,350
82,250
82,300
82,350
82,400
16,586
16,599
16,611
16,624
12,616
12,629
12,641
12,654
16,913
16,927
16,941
16,955
15,201
15,214
15,226
15,239
76,400
76,450
76,500
76,550
76,450
76,500
76,550
76,600
15,136
15,149
15,161
15,174
11,166
11,179
11,191
11,204
15,289
15,303
15,317
15,331
13,751
13,764
13,776
13,789
79,400
79,450
79,500
79,550
79,450
79,500
79,550
79,600
15,886
15,899
15,911
15,924
11,916
11,929
11,941
11,954
16,129
16,143
16,157
16,171
14,501
14,514
14,526
14,539
82,400
82,450
82,500
82,550
82,450
82,500
82,550
82,600
16,636
16,649
16,661
16,674
12,666
12,679
12,691
12,704
16,969
16,983
16,997
17,011
15,251
15,264
15,276
15,289
76,600
76,650
76,700
76,750
76,650
76,700
76,750
76,800
15,186
15,199
15,211
15,224
11,216
11,229
11,241
11,254
15,345
15,359
15,373
15,387
13,801
13,814
13,826
13,839
79,600
79,650
79,700
79,750
79,650
79,700
79,750
79,800
15,936
15,949
15,961
15,974
11,966
11,979
11,991
12,004
16,185
16,199
16,213
16,227
14,551
14,564
14,576
14,589
82,600
82,650
82,700
82,750
82,650
82,700
82,750
82,800
16,686
16,699
16,711
16,724
12,716
12,729
12,741
12,754
17,025
17,039
17,053
17,067
15,301
15,314
15,326
15,339
76,800
76,850
76,900
76,950
76,850
76,900
76,950
77,000
15,236
15,249
15,261
15,274
11,266
11,279
11,291
11,304
15,401
15,415
15,429
15,443
13,851
13,864
13,876
13,889
79,800
79,850
79,900
79,950
79,850
79,900
79,950
80,000
15,986
15,999
16,011
16,024
12,016
12,029
12,041
12,054
16,241
16,255
16,269
16,283
14,601
14,614
14,626
14,639
82,800
82,850
82,900
82,950
82,850
82,900
82,950
83,000
16,736
16,749
16,761
16,774
12,766
12,779
12,791
12,804
17,081
17,095
17,109
17,123
15,351
15,364
15,376
15,389
77,000
80,000
83,000
77,000
77,050
77,100
77,150
77,050
77,100
77,150
77,200
15,286
15,299
15,311
15,324
11,316
11,329
11,341
11,354
15,457
15,471
15,485
15,499
13,901
13,914
13,926
13,939
80,000
80,050
80,100
80,150
80,050
80,100
80,150
80,200
16,036
16,049
16,061
16,074
12,066
12,079
12,091
12,104
16,297
16,311
16,325
16,339
14,651
14,664
14,676
14,689
83,000
83,050
83,100
83,150
83,050
83,100
83,150
83,200
16,786
16,799
16,811
16,824
12,816
12,829
12,841
12,854
17,137
17,151
17,165
17,179
15,401
15,414
15,426
15,439
77,200
77,250
77,300
77,350
77,250
77,300
77,350
77,400
15,336
15,349
15,361
15,374
11,366
11,379
11,391
11,404
15,513
15,527
15,541
15,555
13,951
13,964
13,976
13,989
80,200
80,250
80,300
80,350
80,250
80,300
80,350
80,400
16,086
16,099
16,111
16,124
12,116
12,129
12,141
12,154
16,353
16,367
16,381
16,395
14,701
14,714
14,726
14,739
83,200
83,250
83,300
83,350
83,250
83,300
83,350
83,400
16,836
16,849
16,861
16,874
12,866
12,879
12,891
12,904
17,193
17,207
17,221
17,235
15,451
15,464
15,476
15,489
77,400
77,450
77,500
77,550
77,450
77,500
77,550
77,600
15,386
15,399
15,411
15,424
11,416
11,429
11,441
11,454
15,569
15,583
15,597
15,611
14,001
14,014
14,026
14,039
80,400
80,450
80,500
80,550
80,450
80,500
80,550
80,600
16,136
16,149
16,161
16,174
12,166
12,179
12,191
12,204
16,409
16,423
16,437
16,451
14,751
14,764
14,776
14,789
83,400
83,450
83,500
83,550
83,450
83,500
83,550
83,600
16,886
16,899
16,911
16,924
12,916
12,929
12,941
12,954
17,249
17,263
17,277
17,291
15,501
15,514
15,526
15,539
77,600
77,650
77,700
77,750
77,650
77,700
77,750
77,800
15,436
15,449
15,461
15,474
11,466
11,479
11,491
11,504
15,625
15,639
15,653
15,667
14,051
14,064
14,076
14,089
80,600
80,650
80,700
80,750
80,650
80,700
80,750
80,800
16,186
16,199
16,211
16,224
12,216
12,229
12,241
12,254
16,465
16,479
16,493
16,507
14,801
14,814
14,826
14,839
83,600
83,650
83,700
83,750
83,650
83,700
83,750
83,800
16,936
16,949
16,961
16,974
12,966
12,979
12,991
13,004
17,305
17,319
17,333
17,347
15,551
15,564
15,576
15,589
77,800
77,850
77,900
77,950
77,850
77,900
77,950
78,000
15,486
15,499
15,511
15,524
11,516
11,529
11,541
11,554
15,681
15,695
15,709
15,723
14,101
14,114
14,126
14,139
80,800
80,850
80,900
80,950
80,850
80,900
80,950
81,000
16,236
16,249
16,261
16,274
12,266
12,279
12,291
12,304
16,521
16,535
16,549
16,563
14,851
14,864
14,876
14,889
83,800
83,850
83,900
83,950
83,850
83,900
83,950
84,000
16,986
16,999
17,011
17,024
13,016
13,029
13,041
13,054
17,361
17,375
17,389
17,403
15,601
15,614
15,626
15,639
(Continued)
*This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
-88-
2012 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
84,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
87,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
90,000
84,000
84,050
84,100
84,150
84,050
84,100
84,150
84,200
17,036
17,049
17,061
17,074
13,066
13,079
13,091
13,104
17,417
17,431
17,445
17,459
15,651
15,664
15,676
15,689
87,000
87,050
87,100
87,150
87,050
87,100
87,150
87,200
17,828
17,842
17,856
17,870
13,816
13,829
13,841
13,854
18,257
18,271
18,285
18,299
16,401
16,414
16,426
16,439
90,000
90,050
90,100
90,150
90,050
90,100
90,150
90,200
18,668
18,682
18,696
18,710
14,566
14,579
14,591
14,604
19,097
19,111
19,125
19,139
17,151
17,164
17,176
17,189
84,200
84,250
84,300
84,350
84,250
84,300
84,350
84,400
17,086
17,099
17,111
17,124
13,116
13,129
13,141
13,154
17,473
17,487
17,501
17,515
15,701
15,714
15,726
15,739
87,200
87,250
87,300
87,350
87,250
87,300
87,350
87,400
17,884
17,898
17,912
17,926
13,866
13,879
13,891
13,904
18,313
18,327
18,341
18,355
16,451
16,464
16,476
16,489
90,200
90,250
90,300
90,350
90,250
90,300
90,350
90,400
18,724
18,738
18,752
18,766
14,616
14,629
14,641
14,654
19,153
19,167
19,181
19,195
17,201
17,214
17,226
17,239
84,400
84,450
84,500
84,550
84,450
84,500
84,550
84,600
17,136
17,149
17,161
17,174
13,166
13,179
13,191
13,204
17,529
17,543
17,557
17,571
15,751
15,764
15,776
15,789
87,400
87,450
87,500
87,550
87,450
87,500
87,550
87,600
17,940
17,954
17,968
17,982
13,916
13,929
13,941
13,954
18,369
18,383
18,397
18,411
16,501
16,514
16,526
16,539
90,400
90,450
90,500
90,550
90,450
90,500
90,550
90,600
18,780
18,794
18,808
18,822
14,666
14,679
14,691
14,704
19,209
19,223
19,237
19,251
17,251
17,264
17,276
17,289
84,600
84,650
84,700
84,750
84,650
84,700
84,750
84,800
17,186
17,199
17,211
17,224
13,216
13,229
13,241
13,254
17,585
17,599
17,613
17,627
15,801
15,814
15,826
15,839
87,600
87,650
87,700
87,750
87,650
87,700
87,750
87,800
17,996
18,010
18,024
18,038
13,966
13,979
13,991
14,004
18,425
18,439
18,453
18,467
16,551
16,564
16,576
16,589
90,600
90,650
90,700
90,750
90,650
90,700
90,750
90,800
18,836
18,850
18,864
18,878
14,716
14,729
14,741
14,754
19,265
19,279
19,293
19,307
17,301
17,314
17,326
17,339
84,800
84,850
84,900
84,950
84,850
84,900
84,950
85,000
17,236
17,249
17,261
17,274
13,266
13,279
13,291
13,304
17,641
17,655
17,669
17,683
15,851
15,864
15,876
15,889
87,800
87,850
87,900
87,950
87,850
87,900
87,950
88,000
18,052
18,066
18,080
18,094
14,016
14,029
14,041
14,054
18,481
18,495
18,509
18,523
16,601
16,614
16,626
16,639
90,800
90,850
90,900
90,950
90,850
90,900
90,950
91,000
18,892
18,906
18,920
18,934
14,766
14,779
14,791
14,804
19,321
19,335
19,349
19,363
17,351
17,364
17,376
17,389
85,000
88,000
91,000
85,000
85,050
85,100
85,150
85,050
85,100
85,150
85,200
17,286
17,299
17,311
17,324
13,316
13,329
13,341
13,354
17,697
17,711
17,725
17,739
15,901
15,914
15,926
15,939
88,000
88,050
88,100
88,150
88,050
88,100
88,150
88,200
18,108
18,122
18,136
18,150
14,066
14,079
14,091
14,104
18,537
18,551
18,565
18,579
16,651
16,664
16,676
16,689
91,000
91,050
91,100
91,150
91,050
91,100
91,150
91,200
18,948
18,962
18,976
18,990
14,816
14,829
14,841
14,854
19,377
19,391
19,405
19,419
17,401
17,414
17,426
17,439
85,200
85,250
85,300
85,350
85,250
85,300
85,350
85,400
17,336
17,349
17,361
17,374
13,366
13,379
13,391
13,404
17,753
17,767
17,781
17,795
15,951
15,964
15,976
15,989
88,200
88,250
88,300
88,350
88,250
88,300
88,350
88,400
18,164
18,178
18,192
18,206
14,116
14,129
14,141
14,154
18,593
18,607
18,621
18,635
16,701
16,714
16,726
16,739
91,200
91,250
91,300
91,350
91,250
91,300
91,350
91,400
19,004
19,018
19,032
19,046
14,866
14,879
14,891
14,904
19,433
19,447
19,461
19,475
17,451
17,464
17,476
17,489
85,400
85,450
85,500
85,550
85,450
85,500
85,550
85,600
17,386
17,399
17,411
17,424
13,416
13,429
13,441
13,454
17,809
17,823
17,837
17,851
16,001
16,014
16,026
16,039
88,400
88,450
88,500
88,550
88,450
88,500
88,550
88,600
18,220
18,234
18,248
18,262
14,166
14,179
14,191
14,204
18,649
18,663
18,677
18,691
16,751
16,764
16,776
16,789
91,400
91,450
91,500
91,550
91,450
91,500
91,550
91,600
19,060
19,074
19,088
19,102
14,916
14,929
14,941
14,954
19,489
19,503
19,517
19,531
17,501
17,514
17,526
17,539
85,600
85,650
85,700
85,750
85,650
85,700
85,750
85,800
17,436
17,450
17,464
17,478
13,466
13,479
13,491
13,504
17,865
17,879
17,893
17,907
16,051
16,064
16,076
16,089
88,600
88,650
88,700
88,750
88,650
88,700
88,750
88,800
18,276
18,290
18,304
18,318
14,216
14,229
14,241
14,254
18,705
18,719
18,733
18,747
16,801
16,814
16,826
16,839
91,600
91,650
91,700
91,750
91,650
91,700
91,750
91,800
19,116
19,130
19,144
19,158
14,966
14,979
14,991
15,004
19,545
19,559
19,573
19,587
17,551
17,564
17,576
17,589
85,800
85,850
85,900
85,950
85,850
85,900
85,950
86,000
17,492
17,506
17,520
17,534
13,516
13,529
13,541
13,554
17,921
17,935
17,949
17,963
16,101
16,114
16,126
16,139
88,800
88,850
88,900
88,950
88,850
88,900
88,950
89,000
18,332
18,346
18,360
18,374
14,266
14,279
14,291
14,304
18,761
18,775
18,789
18,803
16,851
16,864
16,876
16,889
91,800
91,850
91,900
91,950
91,850
91,900
91,950
92,000
19,172
19,186
19,200
19,214
15,016
15,029
15,041
15,054
19,601
19,615
19,629
19,643
17,601
17,614
17,626
17,639
86,000
89,000
92,000
86,000
86,050
86,100
86,150
86,050
86,100
86,150
86,200
17,548
17,562
17,576
17,590
13,566
13,579
13,591
13,604
17,977
17,991
18,005
18,019
16,151
16,164
16,176
16,189
89,000
89,050
89,100
89,150
89,050
89,100
89,150
89,200
18,388
18,402
18,416
18,430
14,316
14,329
14,341
14,354
18,817
18,831
18,845
18,859
16,901
16,914
16,926
16,939
92,000
92,050
92,100
92,150
92,050
92,100
92,150
92,200
19,228
19,242
19,256
19,270
15,066
15,079
15,091
15,104
19,657
19,671
19,685
19,699
17,651
17,664
17,676
17,689
86,200
86,250
86,300
86,350
86,250
86,300
86,350
86,400
17,604
17,618
17,632
17,646
13,616
13,629
13,641
13,654
18,033
18,047
18,061
18,075
16,201
16,214
16,226
16,239
89,200
89,250
89,300
89,350
89,250
89,300
89,350
89,400
18,444
18,458
18,472
18,486
14,366
14,379
14,391
14,404
18,873
18,887
18,901
18,915
16,951
16,964
16,976
16,989
92,200
92,250
92,300
92,350
92,250
92,300
92,350
92,400
19,284
19,298
19,312
19,326
15,116
15,129
15,141
15,154
19,713
19,727
19,741
19,755
17,701
17,714
17,726
17,739
86,400
86,450
86,500
86,550
86,450
86,500
86,550
86,600
17,660
17,674
17,688
17,702
13,666
13,679
13,691
13,704
18,089
18,103
18,117
18,131
16,251
16,264
16,276
16,289
89,400
89,450
89,500
89,550
89,450
89,500
89,550
89,600
18,500
18,514
18,528
18,542
14,416
14,429
14,441
14,454
18,929
18,943
18,957
18,971
17,001
17,014
17,026
17,039
92,400
92,450
92,500
92,550
92,450
92,500
92,550
92,600
19,340
19,354
19,368
19,382
15,166
15,179
15,191
15,204
19,769
19,783
19,797
19,811
17,751
17,764
17,776
17,789
86,600
86,650
86,700
86,750
86,650
86,700
86,750
86,800
17,716
17,730
17,744
17,758
13,716
13,729
13,741
13,754
18,145
18,159
18,173
18,187
16,301
16,314
16,326
16,339
89,600
89,650
89,700
89,750
89,650
89,700
89,750
89,800
18,556
18,570
18,584
18,598
14,466
14,479
14,491
14,504
18,985
18,999
19,013
19,027
17,051
17,064
17,076
17,089
92,600
92,650
92,700
92,750
92,650
92,700
92,750
92,800
19,396
19,410
19,424
19,438
15,216
15,229
15,241
15,254
19,825
19,839
19,853
19,867
17,801
17,814
17,826
17,839
86,800
86,850
86,900
86,950
86,850
86,900
86,950
87,000
17,772
17,786
17,800
17,814
13,766
13,779
13,791
13,804
18,201
18,215
18,229
18,243
16,351
16,364
16,376
16,389
89,800
89,850
89,900
89,950
89,850
89,900
89,950
90,000
18,612
18,626
18,640
18,654
14,516
14,529
14,541
14,554
19,041
19,055
19,069
19,083
17,101
17,114
17,126
17,139
92,800
92,850
92,900
92,950
92,850
92,900
92,950
93,000
19,452
19,466
19,480
19,494
15,266
15,279
15,291
15,304
19,881
19,895
19,909
19,923
17,851
17,864
17,876
17,889
(Continued)
*This column must also be used by a qualifying widow(er).
-89-
Need more information or forms? Visit IRS.gov.
2012 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
93,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
96,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly
*
Married
filing
separately
Head of
a household
Your tax is—
99,000
93,000
93,050
93,100
93,150
93,050
93,100
93,150
93,200
19,508
19,522
19,536
19,550
15,316
15,329
15,341
15,354
19,937
19,951
19,965
19,979
17,901
17,914
17,926
17,939
96,000
96,050
96,100
96,150
96,050
96,100
96,150
96,200
20,348
20,362
20,376
20,390
16,066
16,079
16,091
16,104
20,777
20,791
20,805
20,819
18,651
18,664
18,676
18,689
99,000
99,050
99,100
99,150
99,050
99,100
99,150
99,200
21,188
21,202
21,216
21,230
16,816
16,829
16,841
16,854
21,617
21,631
21,645
21,659
19,401
19,414
19,426
19,439
93,200
93,250
93,300
93,350
93,250
93,300
93,350
93,400
19,564
19,578
19,592
19,606
15,366
15,379
15,391
15,404
19,993
20,007
20,021
20,035
17,951
17,964
17,976
17,989
96,200
96,250
96,300
96,350
96,250
96,300
96,350
96,400
20,404
20,418
20,432
20,446
16,116
16,129
16,141
16,154
20,833
20,847
20,861
20,875
18,701
18,714
18,726
18,739
99,200
99,250
99,300
99,350
99,250
99,300
99,350
99,400
21,244
21,258
21,272
21,286
16,866
16,879
16,891
16,904
21,673
21,687
21,701
21,715
19,451
19,464
19,476
19,489
93,400
93,450
93,500
93,550
93,450
93,500
93,550
93,600
19,620
19,634
19,648
19,662
15,416
15,429
15,441
15,454
20,049
20,063
20,077
20,091
18,001
18,014
18,026
18,039
96,400
96,450
96,500
96,550
96,450
96,500
96,550
96,600
20,460
20,474
20,488
20,502
16,166
16,179
16,191
16,204
20,889
20,903
20,917
20,931
18,751
18,764
18,776
18,789
99,400
99,450
99,500
99,550
99,450
99,500
99,550
99,600
21,300
21,314
21,328
21,342
16,916
16,929
16,941
16,954
21,729
21,743
21,757
21,771
19,501
19,514
19,526
19,539
93,600
93,650
93,700
93,750
93,650
93,700
93,750
93,800
19,676
19,690
19,704
19,718
15,466
15,479
15,491
15,504
20,105
20,119
20,133
20,147
18,051
18,064
18,076
18,089
96,600
96,650
96,700
96,750
96,650
96,700
96,750
96,800
20,516
20,530
20,544
20,558
16,216
16,229
16,241
16,254
20,945
20,959
20,973
20,987
18,801
18,814
18,826
18,839
99,600
99,650
99,700
99,750
99,650
99,700
99,750
99,800
21,356
21,370
21,384
21,398
16,966
16,979
16,991
17,004
21,785
21,799
21,813
21,827
19,551
19,564
19,576
19,589
93,800
93,850
93,900
93,950
93,850
93,900
93,950
94,000
19,732
19,746
19,760
19,774
15,516
15,529
15,541
15,554
20,161
20,175
20,189
20,203
18,101
18,114
18,126
18,139
96,800
96,850
96,900
96,950
96,850
96,900
96,950
97,000
20,572
20,586
20,600
20,614
16,266
16,279
16,291
16,304
21,001
21,015
21,029
21,043
18,851
18,864
18,876
18,889
99,800
99,850
99,900
99,950
99,850
99,900
99,950
100,000
21,412
21,426
21,440
21,454
17,016
17,029
17,041
17,054
21,841
21,855
21,869
21,883
19,601
19,614
19,626
19,639
94,000
97,000
94,000
94,050
94,100
94,150
94,050
94,100
94,150
94,200
19,788
19,802
19,816
19,830
15,566
15,579
15,591
15,604
20,217
20,231
20,245
20,259
18,151
18,164
18,176
18,189
97,000
97,050
97,100
97,150
97,050
97,100
97,150
97,200
20,628
20,642
20,656
20,670
16,316
16,329
16,341
16,354
21,057
21,071
21,085
21,099
18,901
18,914
18,926
18,939
94,200
94,250
94,300
94,350
94,250
94,300
94,350
94,400
19,844
19,858
19,872
19,886
15,616
15,629
15,641
15,654
20,273
20,287
20,301
20,315
18,201
18,214
18,226
18,239
97,200
97,250
97,300
97,350
97,250
97,300
97,350
97,400
20,684
20,698
20,712
20,726
16,366
16,379
16,391
16,404
21,113
21,127
21,141
21,155
18,951
18,964
18,976
18,989
94,400
94,450
94,500
94,550
94,450
94,500
94,550
94,600
19,900
19,914
19,928
19,942
15,666
15,679
15,691
15,704
20,329
20,343
20,357
20,371
18,251
18,264
18,276
18,289
97,400
97,450
97,500
97,550
97,450
97,500
97,550
97,600
20,740
20,754
20,768
20,782
16,416
16,429
16,441
16,454
21,169
21,183
21,197
21,211
19,001
19,014
19,026
19,039
94,600
94,650
94,700
94,750
94,650
94,700
94,750
94,800
19,956
19,970
19,984
19,998
15,716
15,729
15,741
15,754
20,385
20,399
20,413
20,427
18,301
18,314
18,326
18,339
97,600
97,650
97,700
97,750
97,650
97,700
97,750
97,800
20,796
20,810
20,824
20,838
16,466
16,479
16,491
16,504
21,225
21,239
21,253
21,267
19,051
19,064
19,076
19,089
94,800
94,850
94,900
94,950
94,850
94,900
94,950
95,000
20,012
20,026
20,040
20,054
15,766
15,779
15,791
15,804
20,441
20,455
20,469
20,483
18,351
18,364
18,376
18,389
97,800
97,850
97,900
97,950
97,850
97,900
97,950
98,000
20,852
20,866
20,880
20,894
16,516
16,529
16,541
16,554
21,281
21,295
21,309
21,323
19,101
19,114
19,126
19,139
95,000
98,000
95,000
95,050
95,100
95,150
95,050
95,100
95,150
95,200
20,068
20,082
20,096
20,110
15,816
15,829
15,841
15,854
20,497
20,511
20,525
20,539
18,401
18,414
18,426
18,439
98,000
98,050
98,100
98,150
98,050
98,100
98,150
98,200
20,908
20,922
20,936
20,950
16,566
16,579
16,591
16,604
21,337
21,351
21,365
21,379
19,151
19,164
19,176
19,189
95,200
95,250
95,300
95,350
95,250
95,300
95,350
95,400
20,124
20,138
20,152
20,166
15,866
15,879
15,891
15,904
20,553
20,567
20,581
20,595
18,451
18,464
18,476
18,489
98,200
98,250
98,300
98,350
98,250
98,300
98,350
98,400
20,964
20,978
20,992
21,006
16,616
16,629
16,641
16,654
21,393
21,407
21,421
21,435
19,201
19,214
19,226
19,239
95,400
95,450
95,500
95,550
95,450
95,500
95,550
95,600
20,180
20,194
20,208
20,222
15,916
15,929
15,941
15,954
20,609
20,623
20,637
20,651
18,501
18,514
18,526
18,539
98,400
98,450
98,500
98,550
98,450
98,500
98,550
98,600
21,020
21,034
21,048
21,062
16,666
16,679
16,691
16,704
21,449
21,463
21,477
21,491
19,251
19,264
19,276
19,289
95,600
95,650
95,700
95,750
95,650
95,700
95,750
95,800
20,236
20,250
20,264
20,278
15,966
15,979
15,991
16,004
20,665
20,679
20,693
20,707
18,551
18,564
18,576
18,589
98,600
98,650
98,700
98,750
98,650
98,700
98,750
98,800
21,076
21,090
21,104
21,118
16,716
16,729
16,741
16,754
21,505
21,519
21,533
21,547
19,301
19,314
19,326
19,339
95,800
95,850
95,900
95,950
95,850
95,900
95,950
96,000
20,292
20,306
20,320
20,334
16,016
16,029
16,041
16,054
20,721
20,735
20,749
20,763
18,601
18,614
18,626
18,639
98,800
98,850
98,900
98,950
98,850
98,900
98,950
99,000
21,132
21,146
21,160
21,174
16,766
16,779
16,791
16,804
21,561
21,575
21,589
21,603
19,351
19,364
19,376
19,389
*This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
-90-
$100,000
or over —
use the Tax
Computation
Worksheet
2012 Tax Computation Worksheet—Line 44
!
See the instructions for line 44 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—
At least $100,000 but not
over $178,650
Over $178,650 but not over
$388,350
Over $388,350
(a)
(b)
Enter the amount from Multiplication
line 43
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here
and on Form 1040,
line 44
$
× 28% (.28)
$
$ 6,539.50
$
$
$
× 33% (.33)
× 35% (.35)
$
$
$ 15,472.00
$23,239.00
$
$
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—
At least $100,000 but not
over $142,700
Over $142,700 but not over
$217,450
Over $217,450 but not over
$388,350
Over $388,350
(a)
(b)
Enter the amount from Multiplication
line 43
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here
and on Form 1040,
line 44
$
× 25% (.25)
$
$ 7,940.00 $
$
× 28% (.28)
$
$ 12,221.00 $
$
$
× 33% (.33)
× 35% (.35)
$
$
$ 23,093.50 $
$ 30,860.50 $
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—
At least $100,000 but not
over $108,725
Over $108,725 but not over
$194,175
Over $194,175
(a)
(b)
Enter the amount from Multiplication
line 43
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here
and on Form 1040,
line 44
$
× 28% (.28)
$
$ 6,110.50
$
$
$
× 33% (.33)
× 35% (.35)
$
$
$ 11,546.75
$ 15,430.25
$
$
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—
At least $100,000 but not
over $122,300
Over $122,300 but not
over $198,050
Over $198,050 but not
over $388,350
Over $388,350
(a)
(b)
Enter the amount from Multiplication
line 43
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here
and on Form 1040,
line 44
$
× 25% (.25)
$
$ 5,355.00
$
$
× 28% (.28)
$
$ 9,024.00
$
$
$
× 33% (.33)
× 35% (.35)
$
$
$ 18,926.50
$ 26,693.50
$
$
-91-
Need more information or forms? Visit IRS.gov.
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 checked the box in
line 6c, column (4).
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 used the correct method to figure your tax. See the instructions for line 44.
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. Enter your (and your spouse's) name in the same order as shown
on your last return.
If you live in an apartment, be sure
to include your apartment number in
your address.
If you are taking the standard deduction, see the instructions for line 40
to be sure you entered the correct
amount.
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, earlier.
If you owe tax and are paying by
check or money order, be sure to include
all the required information on your payment. See the instructions for line 76 for
details.
Do not file more than one original
return for the same year, even if you
have not gotten your refund or have not
heard from the IRS since you filed. Filing more than one original return for the
same year, or sending in more than one
copy of the same return (unless we ask
you to do so), could delay your refund.
What Are Your Rights as
a Taxpayer?
You have the right to be treated fairly,
professionally, promptly, and courteously by IRS employees. Our goal at the
IRS is to protect your rights so that you
will have the highest confidence in the
integrity, efficiency, and fairness of our
tax system. To ensure that you always
receive such treatment, you should know
about the many rights you have at each
step of the tax process. For details, see
Pub. 1.
Innocent Spouse Relief
Generally, both you and your spouse are
each responsible for paying the full
amount of tax, interest, and penalties on
your joint return. However, you may
qualify for relief from liability for tax on
a joint return if (a) there is an understatement of tax because your spouse
omitted income or claimed false deductions or credits, (b) you are divorced,
separated, or no longer living with your
spouse, or (c) given all the facts and circumstances, it would not be fair to hold
you liable for the tax. You may also
qualify for relief if you were a married
resident of a community property state
but did not file a joint return and are
now liable for an underpaid or understated tax. File Form 8857 to request relief.
In some cases, Form 8857 may need to
be filed within 2 years of the date on
-92-
which the IRS first attempted to collect
the tax from you. Do not file Form 8857
with your Form 1040. For more information, see Pub. 971 and Form 8857 or
you can call the Innocent Spouse office
toll-free at 1-866-897-4270.
Income Tax Withholding
and Estimated Tax
Payments for 2013
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 2013 pay. For details on how to complete Form W-4, see
Pub. 505. If you have pension or annuity
income, use Form W-4P. If you receive
certain government payments (such as
unemployment compensation or social
security benefits), you can have tax
withheld from those payments by giving
the payer Form W-4V.
You can use the IRS Withholding Calculator at www.irs.gov/
Individuals/IRS-WithholdingCalculator, instead of Pub. 505 or the
worksheets included with Form W-4 or
W-4P, to determine whether you need to
have your withholding increased or decreased.
TIP
In general, you do not have to make
estimated tax payments if you expect
that your 2013 Form 1040 will show a
tax refund or a tax balance due of less
than $1,000. If your total estimated tax
for 2013 is $1,000 or more, see Form
1040-ES and Pub. 505 for a worksheet
you can use to see if you have to make
estimated tax payments. For more details, see Pub. 505.
Secure Your Tax
Records from Identity
Theft
Identity theft occurs when someone uses
your personal information, such as your
name, social security number (SSN), or
other identifying information, without
your permission, to commit fraud or oth-
er crimes. An identity thief may use
your SSN to get a job or may file a tax
return using your SSN to receive a refund.
for the PIN numbers, passwords, or similar secret access information for their
credit card, bank, or other financial accounts.
To reduce your risk:
Protect your SSN,
Ensure your employer is protecting
your SSN, and
Be careful when choosing a tax
preparer.
If you receive an unsolicited email
claiming to be from the IRS, forward the
message to [email protected]. You may
also report misuse of the IRS name,
logo, forms, or other IRS property to the
Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484.
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
1-800-877-8339. You can forward suspicious emails to the Federal Trade
Commission at [email protected] or contact them at www.ftc.gov/idtheft or
1-877-IDTHEFT
(1-877-438-4338).
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
1-866-653-4261.
If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to the
name and phone number printed on the
IRS notice or letter.
If your tax records are not currently
affected by identity theft but you think
you are at risk due to a lost or stolen
purse or wallet, questionable credit card
activity or credit report, etc., contact the
IRS Identity Protection Specialized Unit
at 1-800-908-4490 or submit Form
14039.
For more information, see Pub. 4535.
Victims of identity theft who are experiencing economic harm or a systemic
problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be
eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS
by calling the National Taxpayer Advocate helpline at 1-877-777-4778. People
who are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD
equipment
can
call
1-800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS
through relay services such as the Federal
Relay
Service
available
at
www.gsa.gov/fedrelay.
Protect yourself from suspicious
emails or phishing schemes. Phishing
is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most
common form is sending an email to a
user falsely claiming to be an established legitimate enterprise in an attempt to
scam the user into surrendering private
information that will be used for identity
theft.
The IRS does not initiate contacts
with taxpayers via emails. Also, the IRS
does not request detailed personal information through email or ask taxpayers
Visit IRS.gov and enter “identity
theft” in the search box to learn more
about identity theft and how to reduce
your risk.
How Do You Make a Gift
To Reduce Debt Held By
the Public?
If you wish to do so, make a check payable to “Bureau of the 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
the instructions for line 76 for details on
how to pay any tax you owe. Go to
www.publicdebt.treas.gov/ for information on how to make this type of gift online.
TIP
You may be able to deduct this
gift on your 2013 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
-93-
years from the date the return was due or
filed or 2 years from the date the tax was
paid, whichever is later. You should
keep some records longer. For example,
keep property records (including those
on your home) as long as they are needed to figure the basis of the original or
replacement property. For more details,
see chapter 1 of Pub. 17.
Amended Return
File Form 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 federally declared disaster
area or you are physically or mentally
unable to manage your financial affairs.
See Pub. 556 for details.
Need a Copy of Your
Tax Return?
If you need a copy of your tax return,
use Form 4506. There is a $57 fee (subject to change) for each return requested.
If your main home, principal place of
business, or tax records are located in a
federally 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 4506T-EZ, visit
IRS.gov and click on “Order a Return or
Account Transcript,” or call us at
1-800-908-9946.
Death of a Taxpayer
If a taxpayer died before filing a return
for 2012, 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 2012 and you
did not remarry in 2012, or if your
spouse died in 2013 before filing a return for 2012, you can file a joint return.
A joint return should show your spouse's
2012 income before death and your income for all of 2012. 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 include a copy of the certificate that shows your appointment. All
other filers requesting the deceased taxpayer's refund must file the return and
attach Form 1310.
For more details, use TeleTax topic
356 or see Pub. 559.
Past Due Returns
If you or someone you know needs to
file past due tax returns, use TeleTax
topic 153 or go to www.irs.gov/
individuals for help in filing those returns. Send the return to the address that
applies to you in the latest Form 1040
instructions. For example, if you are filing a 2009 return in 2013, use the address at the end of these instructions.
However, if you got an IRS notice, mail
the return to the address in the notice.
Other Ways To Get Help
Send Your Written Tax
Questions to the IRS
You should get an answer in about 30
days. For the mailing address, call us at
1-800-829-1040. People who are deaf,
hard of hearing, or have a speech disa-
bility and who have access to TTY/TDD
equipment can call 1-800-829-4059.
Deaf or hard-of-hearing individuals can
also contact the IRS through relay services such as the Federal Relay Service
available at www.gsa.gov/fedrelay. Do
not send questions with your return.
Research Your Tax
Questions Online
You can find answers to many of your
tax questions online. Go to www.irs.gov/
individuals. 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.”
Main index of tax topics. This is an
online version of the TeleTax topics.
Interactive Tax Assistant (ITA).
The ITA provides answers to certain tax
law questions using a probe and response process.
Free Tax Return Assistance
Free help with your return. If you
need assistance preparing your return,
visit the nearest Volunteer Income Tax
Assistance (VITA) or Tax Counseling
for the Elderly (TCE) site in your community. There are thousands of sites nationwide and each site is staffed by volunteers who are trained and certified to
prepare federal income tax returns. VITA sites are also available at international and domestic military installations.
Volunteers in this program must adhere to strict quality and ethical standards and pass a certification test each
year. The VITA Program generally offers free tax help to people who make
$50,000 or less and need assistance in
preparing their own tax return. The TCE
Program offers free tax help for all, with
priority assistance to people who are 60
years of age and older, specializing in
questions about pensions and retirement
issues unique to seniors.
Available services. Free electronic filing is offered and volunteers will help
you claim the earned income credit,
child tax credit, credit for the elderly,
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and other credits and deductions you can
take.
What to bring. These are some of the
items to bring to the VITA/TCE site to
have your tax return prepared.
Proof of identification.
Social security cards for you, your
spouse and dependents and/or a social
security number verification letter issued
by the Social Security Administration.
Individual taxpayer identification
number (ITIN) assignment letter for
you, your spouse and dependents.
Proof of foreign status, if applying
for an ITIN.
Birth dates for you, your spouse,
and any dependents.
Form(s) W-2, W-2G, 1099-INT,
1099-DIV, and 1099-R.
A copy of your 2011 federal and
state returns, if available.
A blank check or anything that
shows your bank routing and account
numbers for direct deposit.
Total paid to daycare provider and
the daycare provider's tax identification
number (the provider's social security
number or the provider's business employer identification number).
To file taxes electronically on a
joint return, both spouses must be
present to sign the required forms.
Find a site near you and get addition
al information. For more information
on these programs and a location in your
community, go to IRS.gov and enter
keyword “VITA” in the search box. You
may also contact us at 1-800-829-1040.
To locate the nearest AARP Tax-Aide
site, visit AARP’s website at
www.aarp.org/money/taxaide or call
1-888-227-7669.
Everyday Tax Solutions
You can get face-to-face help solving
tax problems most business days in IRS
Taxpayer Assistance Centers. An employee can explain IRS letters, request
adjustments to your account, or help you
set up a payment plan. To find the number to call your local TAC, go to
www.irs.gov/uac/Contact-Your-LocalIRS-Office-1 or look in the phone book
under “United States Government, Internal Revenue Service.”
IRS Videos
The
IRS
Video
portal
www.IRSvideos.gov contains video and
audio presentations on topics of interest
to small businesses, individuals, and tax
professionals. You will find video clips
of tax topics, archived versions of live
panel discussions and Webinars, and audio archives of tax practitioner phone forums.
Help for People With
Disabilities
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
1-800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS
through relay services such as the Federal
Relay
Service
available
at
www.gsa.gov/fedrelay. Braille materials
are available at libraries that have special services for people with disabilities.
Tax Services in Other
Languages
To better serve taxpayers whose native
language is not English, we have products and services in various languages.
For Spanish speaking taxpayers, we
have:
Spanish Publication 17, El Impuesto Federal sobre los Ingresos, and
www.irs.gov/espanol.
We also offer a Basic Tax Responsibilities CD/DVD in the following languages.
Spanish.
Chinese.
Vietnamese.
Korean.
Russian.
To get a copy of this CD/DVD, call the
National
Distribution
Center
at
1-800-829-3676 and ask for Pub. 4580
in your language.
The IRS Taxpayer Assistance
Centers
provide
over-the-phone interpreter assistance in more than 170 different languages. To find the number, see Everyday Tax Solutions earlier.
TIP
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 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
-95-
month your return is late, unless you
have a reasonable explanation. If you
do, include it with your return. The penalty can be as much as 25% of the tax
due. The penalty is 15% per month, up
to a maximum of 75%, if the failure to
file is fraudulent. If your return is more
than 60 days late, the minimum penalty
will be $135 or the amount of any tax
you owe, whichever is smaller.
Late payment of tax. If you pay your
taxes late, the penalty is usually 1 2 of 1%
of the unpaid amount for each month or
part of a month the tax is not paid. The
penalty can be as much as 25% of the
unpaid amount. It applies to any unpaid
tax on the return. This penalty is in addition to interest charges on late payments.
Frivolous return. In addition to any
other penalties, the law imposes a penalty of $5,000 for filing a frivolous return.
A frivolous return is one that does not
contain information needed to figure the
correct tax or shows a substantially incorrect tax because you take a frivolous
position or desire to delay or interfere
with the tax laws. This includes altering
or striking out the preprinted language
above the space where you sign. For a
list of positions identified as frivolous,
see Notice 2010-33, 2010-17 I.R.B. 609,
www.irs.gov/irb/
available
at
2010-17_IRB/ar13.html.
Other. Other penalties can be imposed
for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal
penalties may be imposed for willful
failure to file, tax evasion, making a
false statement, or identity theft. See
Pub. 17 for details on some of these penalties.
Refund Information
Visit IRS.gov
and click on
Where's
My
Refund? 24 hours a day, 7 days a week.
Information about your return will generally be available within 24 hours after
the IRS receives your e-filed return, or 4
weeks after you mail a paper return. But
if you filed Form 8379 with your return,
allow 14 weeks (11 weeks if you filed
electronically) before checking your refund status.
To use Where's My Refund?
have a copy of your tax return
handy. You will need to provide the following information from
your return:
Your social security number (or individual taxpayer identification number),
Your filing status, and
The exact whole dollar amount of
your refund.
Where's My Refund? has a new look this
year! The tool will include a tracker that
displays progress through three stages:
(1) return received, (2) refund approved,
and (3) refund sent. Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your
refund.
TIP
Updates to refund status are
made once a day - usually at
night.
If you do not have Internet access, many services are available by phone:
You can check the status of your
refund on the new IRS phone app.
Download the free IRS2Go app by visiting the iTunes app store or the Android
Marketplace. IRS2Go is a new way to
provide you with information and tools.
You can call 1-800-829-4477 24
hours a day, 7 days a week, for automated refund information.
-96-
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).
Where's My Refund? does not track
refunds that are claimed on an amended
tax return.
Refund information also is available
in Spanish at www.irs.gov/espanol and
1-800-829-4477.
What Is
TeleTax?
Recorded Tax
Information
number of the topic you want to hear.
Then, call 1-800-829-4477. Have paper
and pencil handy to take notes.
Recorded tax information is available 24
hours a day, 7 days a week. Select the
TeleTax Topics
All topics are available in Spanish.
Topic
No.
101
102
103
104
105
107
151
152
153
154
155
156
157
158
159
160
201
202
203
204
205
Subject
IRS Help Available
IRS services—Volunteer tax
assistance, toll-free telephone,
walk-in assistance, outreach
programs, and identity theft
Tax assistance for individuals with
disabilities and the deaf or hard of
hearing
Tax help for small businesses and
self-employed
Taxpayer Advocate Service—Your
voice at the IRS
Armed Forces tax information
Tax relief in disaster situations
IRS Procedures
Your appeal rights
Refund information
What to do if you haven't filed your
tax return
Form W-2 and Form 1099-R (What
to do if incorrect or not received)
Forms and publications—How to
order
Copy of your tax return—How to
get one
Change of address—How to notify
IRS
Ensuring proper credit of payments
Prior year(s) Form W-2 (How to
get a copy)
Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)
Collection
The collection process
Tax payment options
Refund offsets: For unpaid child
support and certain federal, state,
and unemployment compensation
debts
Offers in compromise
Innocent spouse relief (Including
separation of liability and equitable
relief)
Topic
No.
Subject
206 Dishonored payments
Alternative Filing Methods
253 Substitute tax forms
254 How to choose a tax return preparer
255 Self-select PIN signature method
for online registration
General Information
301 When, where, and how to file
303 Checklist of common errors when
preparing your tax return
304 Extensions of time to file your tax
return
305 Recordkeeping
306 Penalty for underpayment of
estimated tax
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Which Forms to File
352 Which form—1040, 1040A, or
1040EZ?
356 Decedents
Types of Income
401 Wages and salaries
403 Interest received
404 Dividends
407 Business income
409 Capital gains and losses
410 Pensions and annuities
411 Pensions—The general rule and the
simplified method
412 Lump-sum distributions
413 Rollovers from retirement plans
414 Rental income and expenses
415 Renting residential and vacation
property
416 Farming and fishing income
417 Earnings for clergy
418 Unemployment compensation
419 Gambling income and losses
420 Bartering income
421 Scholarship and fellowship grants
423 Social security and equivalent
railroad retirement benefits
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Topics by Internet
TeleTax topics are also available at
www.irs.gov/taxtopics.
Topic
No.
Subject
424 401(k) plans
425 Passive activities—Losses and
credits
427 Stock options
429 Traders in securities (information
for Form 1040 filers)
430 Receipt of stock in a
demutualization
431 Canceled debt—Is it Taxable or
Not?
Adjustments to Income
451 Individual retirement arrangements
(IRAs)
452 Alimony paid
453 Bad debt deduction
455 Moving expenses
456 Student loan interest deduction
457 Tuition and fees deduction
458 Educator expense deduction
Itemized Deductions
501 Should I itemize?
502 Medical and dental expenses
503 Deductible taxes
504 Home mortgage points
505 Interest expense
506 Charitable contributions
508 Miscellaneous expenses
509 Business use of home
510 Business use of car
511 Business travel expenses
512 Business entertainment expenses
513 Educational expenses
514 Employee business expenses
515 Casualty, disaster, and theft losses
(including federally declared
disaster areas)
Tax Computation
551 Standard deduction
552 Tax and credits figured by the IRS
553 Tax on a child's investment income
554 Self-employment tax
556 Alternative minimum tax
557 Additional tax on early
distributions from traditional and
Roth IRAs
558 Additional tax on early
distributions from retirement plans,
other than IRAs
TeleTax Topics
(Continued)
Topic
No.
601
602
607
608
610
611
651
652
653
701
703
704
705
751
752
753
755
Subject
Tax Credits
Earned income credit
Child and dependent care credit
Adoption credit and adoption
assistance programs
Excess social security and RRTA
tax withheld
Retirement savings contributions
credit
Repayment of the first-time
homebuyer credit
IRS Notices
Notices—What to do
Notice of underreported
income—CP 2000
IRS notices and bills, penalties, and
interest charges
Basis of Assets, Depreciation, and
Sale of Assets
Sale of your home
Basis of assets
Depreciation
Installment sales
Employer Tax Information
Social security and Medicare
withholding rates
Form W-2—Where, when, and
how to file
Form W-4—Employee's
Withholding Allowance Certificate
Employer identification number
(EIN)—How to apply
Topic
No.
Subject
756 Employment taxes for household
employees
757 Forms 941 and 944—Deposit
requirements
758 Form 941—Employer's Quarterly
Federal Tax Return and Form
944—Employer's Annual Federal
Tax Return
759 Form 940—Employer's Annual
Federal Unemployment (FUTA)
Tax Return—Filing and deposit
requirements
760 Reporting and deposit requirements
for agricultural employers
761 Tips—Withholding and reporting
762 Independent contractor vs.
employee
763 The Affordable Care Act of 2010
offers new tax deductions and
credits
Electronic Media Filers—1099
Series and Related Information
Returns
801 Who must file electronically
802 Applications, forms, and
information
803 Waivers and extensions
804 Test files and combined federal and
state filing
805 Electronic filing of information
returns
Tax Information for Aliens and
U.S. Citizens Living Abroad
851 Resident and nonresident aliens
856 Foreign tax credit
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Topic
No.
Subject
857 Individual taxpayer identification
number (ITIN)—Form W-7
858 Alien tax clearance
Tax Information for Residents of
Puerto Rico
901 Is a person with income from
Puerto Rican sources required to
file a U.S. federal income tax
return?
902 Credits and deductions for
taxpayers with Puerto Rican source
income that is exempt from U.S.
tax
903 Federal employment tax in Puerto
Rico
904 Tax assistance for residents of
Puerto Rico
Topic numbers are effective
January 1, 2013.
Calling the IRS
If you cannot find the answer to your question in these instructions or online, please
call us for assistance. See Making the Call below. You will not be charged for the call
unless your phone company charges you for toll-free calls. Our normal hours of operation are Monday through Friday from 7:00 a.m. to 7:00 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. Callers from Puerto Rico will receive assistance from 8:00 a.m.
to 8:00 p.m. local time.
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.
If you want to check the status of your 2012 refund, see Refund Information,
earlier.
Your personal identification number (PIN) if you have one.
Your date of birth.
The numbers in your street address.
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. People who are
deaf, hard of hearing, or have a speech
disability and who have access to
TTY/TDD
equipment
can
call
-99-
1-800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS
through relay services such as the Federal
Relay
Service
available
at
www.gsa.gov/fedrelay. 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.
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.
Quick and Easy Access to Tax Help and Tax Forms and Publications
TIP
Phone
If you live outside the United States, see Pub. 54
to find out how to get help and tax forms and publications.
TeleTax information - 24 hour tax information. Call 1-800-829-4477. See the earlier list of
tax topic numbers and details.
Internet
You can access IRS.gov 24 hours a day,
7 days a week.
Online services and help. Go to IRS.gov to obtain information
on:
Free File—Use free tax software to prepare and e-file your
tax return at www.irs.gov/freefile.
Interactive Tax Assistant—Provides answers to tax law
questions using a probe and response process.
Online Services—Conduct business with the IRS electronically.
Taxpayer Advocate Service—Helps taxpayers resolve
problems with the IRS.
Where's My Refund—Your refund status anytime from
anywhere.
Free Tax Return Preparation—Locate the site nearest you.
Recent Tax Changes
Tax information for Innocent Spouses
Disaster Tax Relief
Identity Theft and Your Tax Records
Online Payment Agreement (OPA) Application
Applying for Offers in Compromise
View and download tax forms and publications. Click on
“Forms & Pubs” or go to www.irs.gov/formspubs to:
View or download current and previous year tax forms and
publications.
Order current year tax forms and publications online.
Online ordering of tax forms and publications. To order tax
forms and publications delivered by mail, go to www.irs.gov/
formspubs.
For current year tax forms and publications, click on
“Forms and publications by U.S. mail.”
For tax forms and publications on a DVD, click on “Tax
products DVD (Pub. 1796).”
TIP
Tax forms and publications. Call 1-800-TAX-FORM
(1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10
working days.
Tax help and questions. Call 1-800-829-1040. People who are
deaf, hard of hearing, or have a speech disability and who have
access to TTY/TDD equipment can call 1-800-829-4059. Deaf
or hard-of-hearing individuals can also contact the IRS through
relay services such as the Federal Relay Service available at
www.gsa.gov/fedrelay.
National Taxpayer Advocate helpline. Call 1-877-777-4778.
Walk-In
You can pick up some of the most requested
forms, instructions, and publications at many
IRS offices, post offices, and libraries. Also,
some grocery stores, copy centers, city and
county government offices, and credit unions have reproducible
tax forms and publications available to photocopy or print from
a DVD.
Mail
You can order forms, instructions, and publications by completing the order blank, later. You
should receive your order within 10 days after
we receive your request.
DVD
Buy IRS Pub. 1796, IRS Tax Products DVD,
from National Technical Information Service
(NTIS) at www.irs.gov/cdorders for $30 (no
handling fee) or call 1-877-233-6767 toll-free to
buy the DVD for $30 (plus a $6 handling fee). Price and handling fee are subject to change. The first release will ship early
January 2013 and the final release will ship early March 2013.
To get information, forms, and publications in SpanOther ways to get help. See Other Ways To Get Help, earlier.
ish, go to www.irs.gov/espanol.
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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.
or delay any refund. Interest may also be to hear from you. You can email us at
charged.
[email protected]. Please put “Forms
Generally, tax returns and return infor- Comment” on the subject line. You can
mation are confidential, as stated in Code also send us comments from www.irs.gov/
section 6103. However, Code section formspubs/. Click on “More Information”
6103 allows or requires the Internal Reve- and then on “Comment on Tax Forms and
nue Service to disclose or give the infor- Publications.” Or you can write to Intermation shown on your tax return to others nal Revenue Service, Individual and Speas described in the Code. For example, cialty Forms and Publications Branch,
we may disclose your tax information to SE:W:CAR:MP:T:I, 1111 Constitution
the Department of Justice to enforce the Ave. NW, IR-6526, Washington, DC
20224. Do not send your return to this adThis notice applies to all papers you tax laws, both civil and criminal, and to
dress.
Instead, see the addresses at the end
file with us, including this tax return. It cities, states, the District of Columbia,
of
these
instructions.
also applies to any questions we need to and U.S. commonwealths or possessions
ask you so we can complete, correct, or to carry out their tax laws. We may disAlthough we cannot respond individuprocess your return; figure your tax; and close your tax information to the Depart- ally to each comment received, we do apment of Treasury and contractors for tax preciate your feedback and will consider
collect tax, interest, or penalties.
administration purposes; and to other per- your comments as we revise our tax
Our legal right to ask for information
sons as necessary to obtain information forms and instructions.
is Internal Revenue Code sections 6001,
needed to determine the amount of or to
6011, and 6012(a), and their regulations.
collect the tax you owe. We may disclose Estimates of Taxpayer
They say that you must file a return or
your tax information to the Comptroller Burden
statement with us for any tax you are liaGeneral of the United States to permit the The table below shows burden estimates
ble for. Your response is mandatory under
Comptroller General to review the Inter- based on current statutory requirements as
these sections. Code section 6109 renal Revenue Service. We may disclose of January 2013, for taxpayers filing a
quires you to provide your identifying
your tax information to committees of 2012 Form 1040, 1040A, or 1040EZ tax
number on the return. This is so we know
Congress; federal, state, and local child return. Time spent and out-of-pocket
who you are, and can process your return
support agencies; and to other federal costs are presented separately. Time burand other papers. You must fill in all parts
agencies for the purposes of determining den is broken out by taxpayer activity,
of the tax form that apply to you. But you
entitlement for benefits or the eligibility with recordkeeping representing the largdo not have to check the boxes for the
for and the repayment of loans. We may est component. Out-of-pocket costs inPresidential Election Campaign Fund or
also disclose this information to other clude any expenses incurred by taxpayers
for the third-party designee. You also do
countries under a tax treaty, to federal and to prepare and submit their tax returns.
not have to provide your daytime phone
state agencies to enforce federal nontax Examples include tax return preparation
number.
criminal laws, or to federal law enforce- and submission fees, postage and photoYou are not required to provide the in- ment and intelligence agencies to combat copying costs, and tax preparation softformation requested on a form that is sub- terrorism.
ware costs. While these estimates do not
ject to the Paperwork Reduction Act unPlease keep this notice with your re- include burden associated with post-filing
less the form displays a valid OMB con- cords. It may help you if we ask you for activities, IRS operational data indicate
trol number. Books or records relating to other information. If you have questions that electronically prepared and filed rea form or its instructions must be retained about the rules for filing and giving infor- turns have fewer arithmetic errors, implyas long as their contents may become ma- mation, please call or visit any Internal ing lower post-filing burden.
terial in the administration of any Internal Revenue Service office.
Reported time and cost burdens are naRevenue law.
tional averages and do not necessarily reWe
Welcome
Comments
on
We ask for tax return information to
flect a “typical” case. Most taxpayers excarry out the tax laws of the United Forms
perience lower than average burden, with
States. We need it to figure and collect We try to create forms and instructions
taxpayer burden varying considerably by
the right amount of tax.
that can be easily understood. Often this taxpayer type. For instance, the estimated
If you do not file a return, do not pro- is difficult to do because our tax laws are average time burden for all taxpayers filvide the information we ask for, or pro- very complex. For some people with in- ing a Form 1040, 1040A, or 1040EZ is 13
vide fraudulent information, you may be come mostly from wages, filling in the hours, with an average cost of $210 per
charged penalties and be subject to crimi- forms is easy. For others who have busi- return. This average includes all associnal prosecution. We may also have to dis- nesses, pensions, stocks, rental income, or ated forms and schedules, across all prepallow the exemptions, exclusions, credits, other investments, it is more difficult.
aration methods and taxpayer activities.
deductions, or adjustments shown on the
If you have suggestions for making The average burden for taxpayers filing
tax return. This could make the tax higher these forms simpler, we would be happy Form 1040 is about 16 hours and $270;
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the average burden for taxpayers filing
Form 1040A is about 7 hours and $90;
and the average for Form 1040EZ filers is
about 4 hours and $40.
Within each of these estimates there is
significant variation in taxpayer activity.
For example, nonbusiness taxpayers are
expected to have an average burden of
about 8 hours and $120, while business
taxpayers are expected to have an average
burden of about 23 hours and $420. Similarly, tax preparation fees and other
out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional
preparer used, and the geographic location.
If you have comments concerning the
time and cost estimates below, you can
contact us at either one of the addresses
shown under We Welcome Comments on
Forms.
Estimated Average Taxpayer Burden for Individuals by Activity
Average Time Burden (Hours)
All taxpayers . . . . . .
Primary forms filed
1040 . . . . . . . .
1040A . . . . . . .
1040EZ . . . . . .
Type of taxpayer
Nonbusiness****
Business**** . .
.
Average
Cost
(Dollars)**
.
All
Other
.
.
Tax
Planning
.
Record
Keeping
.
Total
Time*
.
Percentage
of Returns
.
Primary Form Filed or
Type of Taxpayer
Form
Completion
and
Submission
. . . .
100
13
6
2
4
1
$210
. . . .
69
19
12
16
7
4
8
3
1
2
1
***
4
3
2
1
1
1
270
90
40
70
30
8
23
3
13
1
3
3
6
1
1
120
420
. . . .
. . . .
. . . .
. . . .
*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***Rounds to less than $1.
****You are considered a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You
are considered a “nonbusiness” filer if you did not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.
-102-
Order Form for
Forms and
Publications
The most frequently ordered forms and publications are listed on the order form below. You will receive two copies of each form, one copy of the instructions, and one
copy of each publication you order. To help reduce waste, please order only the items
you need to prepare your return.
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TIP
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the IRS address shown here. You should
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receive your order within 10 business
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(
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)
1040
Schedule F
(1040)
1040-V
4868
Pub. 1
Pub. 526
Pub. 583
Schedule A
(1040)
Schedule H
(1040)
1040X
5405
Pub. 17
Pub. 527
Pub. 587
Schedule B
(1040A or
1040)
Schedule J
(1040)
2106
6251
Pub. 334
Pub. 529
Pub. 590
Schedule C
(1040)
Schedule R
(1040A or
1040)
2441
8283
Pub. 463
Pub. 535
Pub. 596
Schedule SE
Schedule
(1040)
C-EZ (1040)
3903
8606
Pub. 501
Pub. 547
Pub. 910
Schedule D
(1040)
Schedule 8812
(1040A or
1040)
4506
8822
Pub. 502
Pub. 550
Pub. 915
Form 8949
1040A
4506-T
8829
Pub. 505
Pub. 551
Pub. 946
Schedule E
(1040)
1040EZ
4562
8863
Pub. 523
Pub. 554
Pub. 970
Schedule EIC
(1040A or
1040)
1040-ES
(2013)
4684
8917
Pub. 525
Pub. 575
Pub. 972
-103-
Pub. 4681
Major Categories of Federal Income and Outlays for Fiscal Year 2011
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2011.
Income
Outlays
Social security, Medicare,
and unemployment and other
retirement taxes
23%
Borrowing to
cover deficit
36%
Corporate
income taxes
5%
On or before the first Monday in February
of each year the President is required by
law to submit to the Congress a budget
proposal for the fiscal year that begins the
following October. The budget plan sets
forth the President's proposed receipts,
spending, and the surplus or deficit for
the Federal government. The plan includes recommendations for new legislation as well as recommendations to
change, eliminate, and add programs. After receipt of the President's proposal, the
Congress reviews the proposal and makes
changes. It first passes a budget resolution
setting its own targets for receipts, outlays, and surplus or deficit. Next, individual spending and revenue bills that are
consistent with the goals of the budget
resolution are enacted.
In fiscal year 2011 (which began on
October 1, 2010, and ended on September
Law enforcement and
general government
2%
Personal income
taxes
30%
Excise, customs, estate,
gift, and miscellaneous
taxes
6%
Social
programs 4
23%
Physical, human,
and community
development 3
8%
Social security,
Medicare, and other
retirement 1
37%
Net interest on
the debt
6%
National defense,
veterans, and foreign
affairs 2
24%
30, 2011), Federal income was $2.303 countries and the maintenance of U.S.
trillion and outlays were $3.603 trillion, embassies abroad.
leaving a deficit of $1.3 trillion.
3. Physical, human, and communi
ty development: These outlays were for
Footnotes for Certain Federal
agriculture; natural resources; environOutlays
ment; transportation; aid for elementary
and secondary education and direct assistance to college students; job training; de1. Social security, Medicare, and posit insurance, commerce and housing
other retirement: These programs pro- credit, and community development; and
vide income support for the retired and space, energy, and general science prodisabled and medical care for the elderly. grams.
2. National defense, veterans, and
4. Social programs: About 15% of
foreign affairs: About 20% of outlays total outlays were for Medicaid, food
were to equip, modernize, and pay our stamps, temporary assistance for needy
armed forces and to fund national defense families, supplemental security income,
activities; about 3% were for veterans and related programs; and the remaining
benefits and services; and about 1% were outlays were for health research and pubfor international activities, including mili- lic health programs, unemployment comtary and economic assistance to foreign pensation, assisted housing, and social
services.
Note. The percentages shown here exclude undistributed offsetting receipts, which were $86 billion in fiscal year 2011. 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.
-104-
2012
Tax Rate
Schedules
CAUTION
The Tax Rate Schedules are shown so you can see the tax rate that applies
to all levels of taxable income. Do not use them to figure your tax. Instead,
see the instructions for line 44.
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
$8,700
10%
$0
8,700
35,350
$870.00 + 15%
8,700
35,350
85,650
4,867.50 + 25%
35,350
85,650
178,650
17,442.50 + 28%
85,650
178,650
388,350
43,482.50 + 33%
178,650
112,683.50 + 35%
388,350
388,350
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
$17,400
10%
$0
17,400
70,700
$1,740.00 + 15%
17,400
70,700
142,700
9,735.00 + 25%
70,700
142,700
217,450
27,735.00 + 28%
142,700
217,450
388,350
48,665.00 + 33%
217,450
105,062.00 + 35%
388,350
388,350
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
$8,700
10%
$0
8,700
35,350
$870.00 + 15%
8,700
35,350
71,350
4,867.50 + 25%
35,350
71,350
108,725
13,867.50 + 28%
71,350
108,725
194,175
24,332.50 + 33%
108,725
52,531.00 + 35%
194,175
194,175
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—
$0
$12,400
10%
$0
12,400
47,350
$1,240.00 + 15%
12,400
47,350
122,300
6,482.50 + 25%
47,350
122,300
198,050
25,220.00 + 28%
122,300
198,050
388,350
46,430.00 + 33%
198,050
109,229.00 + 35%
388,350
388,350
-105-
Index to Instructions
A
Address change . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Adjusted gross income . . . . . . . . . . . . . . . . . . 30, 37
Adoption expenses:
Employer-provided benefits for . . . . . . . . . . . 20
Aliens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Alternative minimum tax . . . . . . . . . . . . . . . . . . 42
Amended return . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
Amount you owe . . . . . . . . . . . . . . . . . . . . . . . . 75, 77
Annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25, 28
Archer MSAs . . . . . . . . . . . . . . . . . . . . . . . . . . . 28, 46
Attachments to the return . . . . . . . . . . . . . . . . . . 78
B
Bankruptcy cases, chapter 11 . . . . . . . . . . . . . . 20
Blindness . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37, 39
C
Capital gain distributions . . . . . . . . . . . . . . . . . . 23
Child and dependent care expenses, credit
for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Child tax credits . . . . . . . . . . . . . . . . . . . . 16, 43, 73
Community property states . . . . . . . . . . . . . . . . 20
Contributions to reduce debt held by the
public . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
Corrective distributions . . . . . . . . . . . . . . . . . . . . 21
D
Daycare center expenses . . . . . . . . . . . . . . . . . . . 42
Death of a taxpayer . . . . . . . . . . . . . . . . . . . . . . . . 93
Death of spouse . . . . . . . . . . . . . . . . . . . . . . . . . 15, 93
Dependent care benefits . . . . . . . . . . . . . . . . . . . . 20
Dependents:
Exemptions for . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Standard deduction . . . . . . . . . . . . . . . . . . . . . . 39
Direct deposit of refund . . . . . . . . . . . . . . . . . 74, 75
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . . . . . . . 101
Dividends:
Nondividend distributions . . . . . . . . . . . . . . . . 21
Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . 21
Qualified dividends . . . . . . . . . . . . . . . 22, 38, 41
Domestic production activities
deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Dualstatus aliens . . . . . . . . . . . . . . . . . . . . . . . . 6, 13
E
Earned income credit (EIC) . . . . . . . . . 48, 56, 72
Combat pay, nontaxable . . . . . . . . . . . . . . . . . 50
Education:
Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42, 73
Expenses . . . . . . . . . . . . . . . . . . . . . . . . 35, 42, 73
Recapture of education credits . . . . . . . . . . . . 38
Savings accounts . . . . . . . . . . . . . . . . . . . . . 28, 46
Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . 30
Elderly persons:
Credit for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Standard deduction . . . . . . . . . . . . . . . . . . . . . . 39
Electric vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Electronic filing
(efile) . . . . . . . . . . . . . . . . 3, 10, 74, 75, 78, 100
Estimated tax . . . . . . . . . . . . . . . . . . . . . . . 47, 76, 92
Excess salary deferrals . . . . . . . . . . . . . . . . . . . . . 21
Excess social security and tier 1 RRTA tax
withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Expired tax benefits . . . . . . . . . . . . . . . . . . . . . . . . . 5
Extension of time to file . . . . . . . . . . . . . . . . . . 6, 73
F
Filing requirements . . . . . . . . . . . . . . . . . . . . . . . . 10
Filing status, which box to check . . . . . . . . 12, 14
Foreign accounts and trusts . . . . . . . . . . . . . . . . 20
Foreignsource income . . . . . . . . . . . . . . . . . . . . . 20
Foreign tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Forms, how to get . . . . . . . . . . . . . . . . . . . . . . . . . 100
Forms W2, 1098, and 1099—where to report
certain items from . . . . . . . . . . . . . . . . . . . . . . 10
Form W2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Free tax help . . . . . . . . . . . . . . . . . . . . . . . . . . 94, 100
G
Gambling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Golden parachute payments . . . . . . . . . . . . . . . . 47
Groupterm life insurance, uncollected tax
on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
H
Head of household . . . . . . . . . . . . . . . . . . . . . . . . . 13
Health insurance deduction,
selfemployed . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Health savings accounts . . . . . . . . . . . . . 28, 31, 46
Homebuyer credit, firsttime . . . . . . . . . . . . 46, 73
Household Employment Taxes . . . . . . . . . . . . . 46
How to comment on forms . . . . . . . . . . . . . . . . 101
I
Identity Protection PIN . . . . . . . . . . . . . . . . . . . . 78
Identity theft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20, 28
Income tax withholding (federal) . . . . . . . . 47, 92
Individual retirement arrangements (IRAs):
Contributions to (line 32) . . . . . . . . . . . . . 32, 34
Credit for contributions to . . . . . . . . . . . . . . . . 42
Distributions from (lines 15a and 15b) . . . . 24
Nondeductible contributions to . . . . 24, 32, 34
Individual taxpayer identification
numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Injured spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Innocent spouse relief . . . . . . . . . . . . . . . . . . . . . . 92
Installment payments . . . . . . . . . . . . . . . . . . . 76, 99
Interest income:
Taxable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Tax-exempt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Interest on taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
Itemized deductions or standard
deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . 37, 39
J
Jury duty pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
L
Line instructions for Form 1040 . . . . . . . . . . . . 78
Living abroad, U.S. citizens and resident
aliens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6, 20
Longterm care insurance . . . . . . . . . . . . . . . . . . 31
Lumpsum distributions . . . . . . . . . . . . . . . . . . . 28
-106-
M
Married persons:
Filing joint returns . . . . . . . . . . . . . . . . . . . . . . . 13
Filing separate returns . . . . . . . . . . . . . . . . . . . 13
Living apart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Mileage rates, standard . . . . . . . . . . . . . . . . . . . . . 5
Mortgage interest credit . . . . . . . . . . . . . . . . . . . 45
Moving expenses . . . . . . . . . . . . . . . . . . . . . . . . . 5, 31
N
Name change . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Nonresident aliens . . . . . . . . . . . . . . . . . . . 6, 12, 13
O
Offsets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Order form for forms and publications . . . . 103
Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . 28, 30
Other taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45, 46
P
Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47, 73
Pay taxes electronically (epay) . . . . . . . . . . . . . 75
Penalty:
Early withdrawal of savings . . . . . . . . . . . . . . 32
Estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . 76, 77
Others (including late filing and late
payment) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
Penalty on early withdrawal of savings . . . . . 32
Pensions and annuities . . . . . . . . . . . . . . . . . . 25, 28
Presidential election $3 checkoff . . . . . . . . . . . 12
Private delivery services . . . . . . . . . . . . . . . . . . . . 6
Publications, how to get . . . . . . . . . . . . . . . . . . . 100
Public debt, gift to reduce the . . . . . . . . . . . . . . 93
Q
Qualified dividends . . . . . . . . . . . . . . . . . . . . . 38, 41
Qualified dividends and capital gain tax
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . 38, 41
Qualified retirement plans, deduction
for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Qualified tuition program earnings . . . . . . 28, 46
R
Railroad retirement benefits:
Treated as a pension . . . . . . . . . . . . . . . . . . . . . 25
Treated as social security . . . . . . . . . . . . . . . . . 28
Records, how long to keep . . . . . . . . . . . . . . . . . . 93
Refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73, 75
Refund information . . . . . . . . . . . . . . . . . . . . . . . . 96
Refund offset . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Refunds, credits, or offsets of state and local
income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Reservists, expenses of . . . . . . . . . . . . . . . . . . . . . 30
Resident aliens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Residential energy efficient property
credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Retirement plan deduction,
selfemployed . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Retirement savings contributions credit . . . . 42
Rights of taxpayers . . . . . . . . . . . . . . . . . . . . . . . . 92
Rollovers . . . . . . . . . . . . . . . . . . . . . . . . . . . 24, 26, 28
Roth IRAs . . . . . . . . . . . . . . . . . . . . . . . . . . 24, 26, 32
Rounding off to whole dollars . . . . . . . . . . . . . . 20
S
Saver's credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Scholarship and fellowship grants . . . . . . . . . . 21
Selfemployment tax:
Deduction for one-half of . . . . . . . . . . . . . . . . 31
Signing your return . . . . . . . . . . . . . . . . . . . . . . . . 77
Single person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Social security and equivalent railroad
retirement benefits . . . . . . . . . . . . . . . . . . 28, 29
Social security number . . . . . . . . . . . . . . . . . . . . . 12
Standard deduction or itemized
deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . 37, 39
State and local income taxes, taxable refunds,
credits, or offsets of . . . . . . . . . . . . . . . . . . . . . 22
Statutory employees . . . . . . . . . . . . . . . . . . . . . . . 21
Student loan interest deduction . . . . . . . . . . . . 36
T
Tax and credits . . . . . . . . . . . . . . . . . . . . . . . . . 37, 46
Figured by the IRS . . . . . . . . . . . . . . . . . . . 38, 51
Other taxes:
Alternative minimum tax . . . . . . . . . . . . . 42
IRAs and other tax-favored
accounts . . . . . . . . . . . . . . . . . . . . . . . . . 46
Lump-sum distributions . . . . . . . . . . . . . . 28
Recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Tax computation worksheet . . . . . . . . . . . . . . . . 91
Tax Counseling for the Elderly (TCE) . . . . 3, 94
Taxpayer Advocate Service (TAS) . . . . . . . . . . . 4
Tax rate schedules . . . . . . . . . . . . . . . . . . . . . . . . 105
Tax table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
Telephone assistance:
Federal tax information . . . . . . . . . . . . . . . . . . 99
TeleTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97, 98
Third party designee . . . . . . . . . . . . . . . . . . . . . . . 77
Tip income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20, 45
Tips reported to employer, uncollected tax
on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Tuition and fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Tuition program earnings . . . . . . . . . . . . . . . 28, 46
U
Unemployment compensation . . . . . . . . . . . . . . 28
-107-
V
Volunteer Income Tax Assistance Program
(VITA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 94
W
What's new . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
What if you cannot pay? . . . . . . . . . . . . . . . . 76, 99
When and where should you file? . . . . . . . . . . . 6
Who must file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7, 8
Who should file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Widows and widowers, qualifying . . . . . . . . . . 14
Winnings, prizes, gambling, and lotteries (other
income) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Withholding, federal income tax . . . . . . . . 47, 92
Where Do You Mail your return to the address shown
File?
below that applies to you. If you want to use
a private delivery service, see Private
Delivery
Services
under
Filing
Requirements, earlier.
TIP
Envelopes without enough postage will be
returned to you by the post office. Your
envelope may need additional postage if it
contains more than five pages or is
oversized (for example, it is over 1 4″ thick).
Also, include your complete return address.
THEN use this address if you:
IF you live in...
Are not enclosing a check or
money order...
Are enclosing a check or
money order...
Florida, Louisiana, Mississippi, Texas
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Alaska, Arizona, California, Colorado, Hawaii, Idaho,
Nevada, New Mexico, Oregon, Utah, Washington,
Wyoming
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704
Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan,
Minnesota, Montana, Nebraska, North Dakota, Ohio,
Oklahoma, South Dakota, Wisconsin
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Alabama, Georgia, Kentucky, Missouri, New Jersey,
North Carolina, South Carolina, Tennessee, Virginia
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Connecticut, Delaware, District of Columbia, Maine,
Maryland, Massachusetts, New Hampshire, New York,
Pennsylvania, Rhode Island, Vermont, West Virginia
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008
A foreign country, U.S. possession or territory*, or use an Department of the Treasury
APO or FPO address, or file Form 2555, 2555-EZ, 4563, Internal Revenue Service
or 8891, or are a dual-status alien
Austin, TX 73301-0215
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.
-108-
| File Type | application/pdf |
| File Title | 2012 Instruction 1040 |
| Subject | 1040, Forms and Instructions |
| Author | W:CAR:MP:FP |
| File Modified | 2014-04-25 |
| File Created | 2013-01-18 |