U.S. Individual Income Tax Return

1040A
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 1040A and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/form1040a.
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. 12088U

Table of Contents
Department
of the
Treasury
Internal
Revenue
Service

Contents

Page

Contents

What's New . . . . . . . . . . . . . . . . . . . .
Filing Requirements . . . . . . . . . . . . . .
Do You Have To File? . . . . . . . . . .
When and Where Should You File? .
Would It Help You To Itemize
Deductions on Form 1040? . . . . .
Where To Report Certain Items
From 2012 Forms W-2, 1097,
1098, and 1099 . . . . . . . . . . . . .
Line Instructions for Form 1040A . . . . .
Name and Address . . . . . . . . . . . .
Social Security Number (SSN) . . . .
Presidential Election Campaign Fund

. . . . 5

Exemptions . . . . . . . . . . . . . . . .
Adjusted Gross Income . . . . . . . .
Tax, Credits, and Payments . . . . .
Refund . . . . . . . . . . . . . . . . . . .
Amount You Owe . . . . . . . . . . . .
Third Party Designee . . . . . . . . . .
Sign Your Return . . . . . . . . . . . .
General Information . . . . . . . . . . . . .
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . .
Order Form for Forms and Publications
Major Categories of Federal Income and
Outlays for Fiscal Year 2011 . . . .
Index . . . . . . . . . . . . . . . . . . . . . . .

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Filing Status . . . . . . . . . . . . . . . . . . . 14

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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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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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What's New

For information about any additional changes to the 2012 tax law or any other developments affecting Form 1040A or its instructions, go to www.irs.gov/form1040a.

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 16).
Tuition and fees deduction (line 19).
Exclusion from income of qualified charitable distributions (see instructions for line 11a and 11b).

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 12a and 12b.
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 39.
Identity Protection Personal Identification Number (IP
PIN). If we sent you an IP PIN, see Identity Protection PIN
after the instructions for line 46 to find out how to use it.
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.

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 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 11b (for conversions from IRAs) or 12b (for rollovers
from qualified retirement plans). See the instructions for lines
11a and 11b and lines 12a and 12b.

Filing
Requirements

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Have you tried IRS e-file? It's the fastest way to get your refund and it's
free if you are eligible. Visit IRS.gov for details.

Do You Have To File?

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.

Use Chart A, B, or C to see if you must file a return.

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.

Even if you do not otherwise have to file a return, you
TIP 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 (must file Form 1040).
Refundable credit for prior year minimum tax (must file
Form 1040).
Health coverage tax credit (must file Form 1040).

Nonresident aliens and dual-status aliens. These rules also
apply if you were a nonresident alien or 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
alien, nonresident alien, or dual-status alien. Most
CAUTION
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.

!

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 full-time
students. If certain conditions apply, you can elect to include
on your return the income of a child who was under age 19 at
the end of 2012 or was a full-time student under age 24 at the
end of 2012. To do so, use Form 1040 and 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.

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You are in military or naval service on duty outside the
United States and Puerto Rico.

When and Where Should You File?
File Form 1040A by April 15, 2013. If you file after this date,
you may have to pay interest and penalties. See Interest and
Penalties, later.

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.

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.

Private Delivery Services

What If You Cannot File on Time?

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.

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.
An automatic 6-month extension to file does not extend the time to pay your tax. If you do not pay your
CAUTION
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.

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.

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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 14a and 14b to figure the taxable part of
social security benefits you must include in gross income.
*** 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 for 2012 if you owe tax from the recapture of an education credit or the alternative minimum tax. See the instructions for
line 28.
You must file a return using Form 1040 if any of the following apply for 2012.
You owe any special taxes, such as 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.
You owe write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on
your group-term life insurance, or additional tax on a health savings account.
You had net earnings from self-employment of at least $400.
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.
You owe 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.
You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form
1040) by itself.
You owe any recapture taxes, including repayment of the first-time homebuyer credit.
You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions.

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Would It Help You To Itemize Deductions on Form 1040?
You may be able to reduce your tax by itemizing deductions on Schedule A (Form 1040). Itemized deductions include amounts you
paid for state and local income or sales taxes, real estate taxes, personal property taxes, mortgage interest, and disaster losses. You
may also include gifts to charity and part of the amount you paid for medical and dental expenses. You would usually benefit by
itemizing if—
Your filing status is:

AND

Your itemized deductions are more than:

Single
Under 65
65 or older or blind
65 or older and blind

$5,950
7,400
8,850

Married filing jointly
Under 65 (both spouses)
65 or older or blind (one spouse)
65 or older or blind (both spouses)
65 or older and blind (one spouse)
65 or older or blind (one spouse) and
65 or older and blind (other spouse)
65 or older and blind (both spouses)

$11,900
13,050
14,200
14,200
15,350
16,500

Married filing separately*
Your spouse itemizes deductions
Under 65
65 or older or blind
65 or older and blind

$0
5,950
7,100
8,250

Head of household
Under 65
65 or older or blind
65 or older and blind

$8,700
10,150
11,600

Qualifying widow(er) with dependent child
Under 65
65 or older or blind
65 or older and blind

$11,900
13,050
14,200

* If you can take an exemption for your spouse, complete the Standard Deduction Worksheet for the amount that applies to you.

If someone can claim you as a dependent, it would benefit you to itemize if your itemized deductions total more than your standard
deduction figured on the Standard Deduction Worksheet.

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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 1040A, line 36.
Form

Item and Box in Which It Should Appear

Where To Report

W-2

Wages, tips, other compensation (box 1)
Allocated tips (box 8)
Dependent care benefits (box 10)
Adoption benefits (box 12, code T)
Employer contributions to an Archer MSA (box 12,
code R)
Employer contributions to a health savings account
(box 12, code W)
Uncollected social security and Medicare or RRTA
tax (box 12, Code A, B, M, or N)
Gambling winnings (box 1)
Bond tax credit
Mortgage interest (box 1)
Points (box 2)
Refund of overpaid interest (box 3)
Mortgage insurance premiums (box 4)
Contributions of motor vehicles, boats, and airplanes
Student loan interest (box 1)
Home mortgage payments (box 3)
Qualified tuition and related expenses (box 1)

Form 1040A, line 7
See Wages, Salaries, Tips, etc.
Form 2441, Part III
Must file Form 1040
Must file Form 1040

W-2G
1097-BTC
1098

1098-C
1098-E
1098-MA
1098-T
1099-A
1099-B
1099-C
1099-DIV

Must file Form 1040 if required to file Form 8889 (see instructions for
Form 8889)
Must file Form 1040
Must file Form 1040
Must file Form 1040 to take
Must file Form 1040 to deduct

Acquisition or abandonment of secured property
Broker and barter exchange transactions
Canceled debt (box 2)
Total ordinary dividends (box 1a)
Qualified dividends (box 1b)
Total capital gain distributions (box 2a)
Amount reported in box 2b, 2c, or 2d
Nondividend distributions (box 3)

1099-K
1099-LTC

Investment expenses (box 5)
Foreign tax paid (box 6)
Unemployment compensation (box 1)
State or local income tax refund (box 2)
Amount reported in box 5, 6, 7, or 9
Interest income (box 1)
Early withdrawal penalty (box 2)
Interest on U.S. savings bonds and Treasury obligations
(box 3)
Investment expenses (box 5)
Foreign tax paid (box 6)
Tax-exempt interest (box 8)
Specified private activity bond interest (box 9)
Payment card and third party network transactions
Long-term care and accelerated death benefits

1099-MISC

Miscellaneous income

1099-G

1099-INT

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See the instructions on Form 1098
Must file Form 1040 to deduct
Must file Form 1040 to deduct
See the instructions for Form 1040A, line 18
Must file Form 1040 to deduct
See the instructions for Form 1040A, line 19, or line 31, but first see
the instructions on Form 1098-T
See Pub. 4681
Must file Form 1040
Generally must file Form 1040 (see Pub. 4681)
Form 1040A, line 9a
See the instructions for Form 1040A, line 9b
See the instructions for Form 1040A, line 10
Must file Form 1040
Must file Form 1040 if required to report as capital gains (see the
instructions on Form 1099-DIV)
Must file Form 1040 to deduct
Must file Form 1040 to deduct or take a credit for the tax
See the instructions for Form 1040A, line 13
See the instructions under Refunds of State or Local Income Taxes, later
Must file Form 1040
See the instructions for Form 1040A, line 8a
Must file Form 1040 to deduct
See the instructions for Form 1040A, line 8a
Must file Form 1040 to deduct
Must file Form 1040 to deduct or take a credit for the tax
Form 1040A, line 8b
Must file Form 1040
Must file Form 1040
Must file Form 1040 if required to file Form 8853 (see the instructions
for Form 8853)
Must file Form 1040

Form

Item and Box in Which It Should Appear

Where To Report

1099-OID

Original issue discount (box 1)
Other periodic interest (box 2)
Early withdrawal penalty (box 3)
Original issue discount on U.S. Treasury obligations
(box 6)
Investment expenses (box 7)
1099-PATR Patronage dividends and other distributions from a
cooperative (boxes 1, 2, 3, and 5)
Domestic production activities deduction (box 6)
Amount reported in box 7, 8, 9, or 10
1099-Q
Qualified education program payments
1099-R
Distributions from IRAs*
Distributions from pensions, annuities, etc.
Capital gain (box 3)
1099-S
Gross proceeds from real estate transactions (box 2)
Buyer's part of real estate tax (box 5)
1099-SA
Distributions from HSAs and MSAs**
*This includes distributions from Roth, SEP, and SIMPLE IRAs.
**This includes distributions from Archer and Medicare Advantage MSAs.

See the instructions on Form 1099-OID
See the instructions on Form 1099-OID
Must file Form 1040 to deduct
See the instructions on Form 1099-OID
Must file Form 1040 to deduct
Must file Form 1040 if taxable (see the instructions on Form
1099-PATR)
Must file Form 1040 to deduct
Must file Form 1040
Must file Form 1040
See the instructions for Form 1040A, lines 11a and 11b
See the instructions for Form 1040A, lines 12a and 12b
See the instructions on Form 1099-R
Must file Form 1040 if required to report the sale (see Pub. 523)
Must file Form 1040
Must file Form 1040

Who Can Use Form 1040A?
You can use Form 1040A if all six of the following apply.
1. You only had income from the following sources:
a. Wages, salaries, tips.
b. Interest and ordinary dividends.
c. Capital gain distributions.
d. Taxable scholarship and fellowship grants.
e. Pensions, annuities, and IRAs.
f. Unemployment compensation.
g. Alaska Permanent Fund dividends.
h. Taxable social security and railroad retirement benefits.
2. The only adjustments to income you can claim are:
a. Educator expenses.
b. IRA deduction.
c. Student loan interest deduction.
d. Tuition and fees deduction.
3. You do not itemize deductions.

4. Your taxable income (line 27) is less than $100,000.
5. The only tax credits you can claim are:
a. Credit for child and dependent care expenses.
b. Credit for the elderly or the disabled.
c. Education credits.
d. Retirement savings contributions credit.
e. Child tax credit.
f. Earned income credit.
g. Additional child tax credit.
6. You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive
stock option (see Pub. 525).
You can also use Form 1040A if you received dependent
care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax.

When Must You Use Form 1040?
Check Where To Report Certain Items From 2012 Forms W-2,
1097, 1098, and 1099 to see if you must use Form 1040. You
must also use Form 1040 if any of the following apply.
1. You received any of the following types of income:

a. Income from self-employment (business or farm income).
b. Certain tips you did not report to your employer. See the
instructions for Form 1040A, line 7.

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c. Income received as a partner in a partnership, shareholder in an S corporation, or a beneficiary of an estate or trust.
d. Dividends on insurance policies if they exceed the total
of all net premiums you paid for the contract.
2. You can exclude any of the following types of income:
a. Foreign earned income you received as a U.S. citizen or
resident alien.
b. Certain income received from sources in Puerto Rico if
you were a bona fide resident of Puerto Rico.
c. Certain income received from sources in American Samoa if you were a bona fide resident of American Samoa for
all of 2012.
3. You have an alternative minimum tax adjustment on
stock you acquired from the exercise of an incentive stock option (see Pub. 525).
4. You received a distribution from a foreign trust.
5. You owe the excise tax on insider stock compensation
from an expatriated corporation.

Line
Instructions for
Form 1040A

6. You owe household employment taxes. See Schedule H
(Form 1040) and its instructions to find out if you owe these
taxes.
7. You are eligible for the health coverage tax credit. See
Form 8885 for details.
8. You are claiming the adoption credit or received employer-provided adoption benefits. See Form 8839 for details.
9. You are an employee and your employer did not withhold social security and Medicare tax. See Form 8919 for details.
10. You had a qualified health savings account funding distribution from your IRA.
11. You are a debtor in a bankruptcy case filed after October
16, 2005.
12. You must repay the first-time homebuyer credit. See
Form 5405 for details.
13. You had foreign financial assets in 2012 and you must
file Form 8938. See Form 8938 and its instructions.

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.

Foreign address

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

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.

Social Security Number (SSN)

Name change
If you changed your name because of marriage, divorce, etc.,
be sure to report the change to your local Social Security Administration (SSA) office 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.

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 1040A,
W-2, and 1099 agree with your social security card. If they do
not, certain deductions and credits on your Form 1040A 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 credi-

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2012 Form 1040A—Lines 1 Through 3
ted 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 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.

TIP

More than one filing status can apply to you. You can
choose the one that will give you the lowest tax.

Line 1

Line 2
Married Filing Jointly
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.
For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife, and
“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
any interest or penalties due on the return. This means that if
one spouse does not pay the tax due, the other may have to. Or,
if one spouse does not report the correct tax, both spouses may
be responsible for any additional taxes assessed by the IRS.
You may want to file separately if:
You believe your spouse 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 dual-status aliens. Generally, a husband and wife cannot file a joint return if either spouse is a
nonresident alien at any time during the year. However, if you
were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2012, you
can elect to be treated as a resident alien and file a joint return.
See Pub. 519 for details.

Line 3

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

Need more information or forms? Visit IRS.gov.

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.

Married Filing Separately
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.

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2012 Form 1040A—Lines 3 and 4
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 1040A.
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, later.

TIP

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, later.
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 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.

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2012 Form 1040A—Lines 5 and 6b

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.
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

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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 26 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 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 Death of a taxpayer
under General Instructions, later.

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2012 Form 1040A—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 six dependents, 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

Step 3

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.

!

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.

䊲

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

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

No. Continue

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 1040A, line 7.
Complete Form 1040A,
line 6c, columns (1)
through (3) for this child.
Then, go to 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 1040A, line 7.

This child is not a
qualifying child for the
child tax credit. Go to
Form 1040A, 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
child tax credit. Go to
1040A, line 6c, column
Form 1040A, line 7.
(4).

CAUTION

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2012 Form 1040A—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

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
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.

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Go to Form 1040A,
line 7.

You cannot claim this
person as a dependent.
Go to Form 1040A,
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 1040A,
dependents. Go to Form
line 6c, columns (1)
1040A, line 7.
through (3). Do not
check the box on Form
1040A, line 6c, column
(4).

Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
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
dependant 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.

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2012 Form 1040A—Line 6c
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.
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 attach 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, later.
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 33 and 39). 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, or the earned income 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 exemp-

tion for a child, and the noncustodial parent must include a copy
with his or her return. The form or statement must release the
custodial parent's claim to the child without any conditions. For
example, the release must not depend on the noncustodial parent paying support.
Release of 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, below.
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 1040A, 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

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2012 Form 1040A—Line 6c
support, special rules may apply that would treat you as having
provided over half of the support. For details, see Pub. 501.

only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.

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.

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 listed earlier 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 1040A, line 7.

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 33 and 39).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 29).
5. Exclusion for dependent care benefits (Form 2441, Part
III).
6. Earned income credit (lines 38a and 38b).
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

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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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2012 Form 1040A—Line 7
For the year the tax was paid to the state or other taxing authority, did you itemize deductions?

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 14b. 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 if you file Form 1040. 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. If you elect to defer tax, you must file Form 1040.
Report distributions from foreign pension plans on lines 12a
and 12b.
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.
Note. If you had foreign financial assets in 2012, you may
have to file Form 8938. If you must file Form 8938, you cannot
file Form 1040A. You must file Form 1040. See Form 8938
and its instructions.

Rounding Off to Whole Dollars
You can round off cents to whole dollars on your return and
schedules. If you do round to whole dollars, you must round all
amounts. To round, drop amounts under 50 cents and increase
amounts from 50 to 99 cents to the next dollar. For example,
$1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the
amount to enter on a line, include cents when adding the
amounts and round off only the total.
Example. You received two Forms W-2, one showing wages of $5,009.55 and one showing wages of $8,760.73. On
Form 1040A, line 7, you would enter $13,770 ($5,009.55 +
$8,760.73 = $13,770.28).

Refunds of State or Local Income
Taxes
If you received a refund, credit, or offset of state or local income taxes in 2012, you may receive a Form 1099-G.

No.

None of your refund is taxable.

Yes.

You may have to report part or all of the refund as income on
Form 1040 for 2012. See Pub. 525 for details.

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 see Pub 555.

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 your employer paid
you less than $1,800 in 2012. Also, enter “HSH” and the
amount not reported on a Form W-2 in the space to the left of
line 7.
Tip income you did not report to your employer. But you
must use Form 1040 and Form 4137 if you received tips of $20
or more in any month and did not report the full amount to
your employer, or your Form(s) W-2 shows allocated tips that
you must report as income. You must report the allocated tips
shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown in box 8 of your
Form(s) W-2. They are not included as income in box 1. See
Pub. 531 for more details.
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.
Scholarship and fellowship grants not reported on Form
W-2. Also, enter “SCH” and the amount in the space to the left
of 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.
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 12a and 12b. Disability pensions received after you reach minimum retirement age and other pay-

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2012 Form 1040A—Lines 7 Through 9b
ments shown on Form 1099-R (other than payments from an
IRA*) are reported on lines 12a and 12b of Form 1040A. Payments from an IRA are reported on lines 11a and 11b.
* This includes a Roth, SEP, or SIMPLE IRA.

You must use Form 1040 if you received nondividend distributions (box 3 of Form 1099-DIV) required to be reported as
capital gains.
For details, see Pub. 550.

Missing or Incorrect Form W-2?

Line 9b

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.

Qualified Dividends

Line 8a
Taxable Interest
Each payer should send you a Form 1099-INT or Form
1099-OID. Enter your total taxable interest income on line 8a.
But you must fill in and attach Schedule B if the total is over
$1,500 or any of the other conditions listed at the beginning of
the Schedule B instructions apply to you.
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.

TIP

If you get a 2012 Form 1099-INT for U.S. savings
bond interest that includes amounts you reported before 2012, see Pub. 550.

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.
If you received tax-exempt interest from private activity
bonds issued after August 7, 1986, you must use Form 1040.

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.

Need more information or forms? Visit IRS.gov.

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 subject to the 61-day holding period rule just
described.
Dividends on any share of stock to the extent that you are
under an obligation (including a short sale) to make related
payments with respect to positions in substantially similar or
related property.
Payments in lieu of dividends, but only if you know or
have reason to know that the payments are not qualified dividends.
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

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2012 Form 1040A—Lines 9b Through 11b
dividends from XYZ Corp. because you held the XYZ stock
for less than 61 days.
Example 2. Assume the same facts as in Example 1 except
that you bought the stock on July 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 15, 2012,
through September 16, 2012). The $500 of qualified dividends
shown in box 1b of your 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 dividends from
ABC Mutual Fund because you held the ABC Mutual Fund
stock for less than 61 days.

TIP

Be sure you use the Qualified Dividends and Capital
Gain Tax Worksheet to figure your tax.

Line 10
Capital Gain Distributions
Each payer should send you a Form 1099-DIV. Do any of the
Forms 1099-DIV or substitute statements you, or your spouse
if filing a joint return, received have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or
box 2d (collectibles (28%) gain)?
Yes.

You must use Form 1040.

No.

You can use Form 1040A. Enter your total capital gain
distributions (from box 2a of Form(s) 1099-DIV) on
line 10. Also, be sure you use the Qualified Dividends
and Capital Gain Tax Worksheet to figure your tax.

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 10 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.

Lines 11a and 11b
IRA Distributions
You should receive a Form 1099-R showing the total amount
of any distribution from your IRA before income tax and other
deductions were withheld. This amount should be shown in
box 1 of Form 1099-R. Unless otherwise noted in the line 11a
and 11b 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 11a blank and enter the total distribution (from Form 1099-R, box 1) on line 11b.
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 11a 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 11b. If the total distribution was rolled over in a qualified rollover, enter -0- on
line 11b. If the total distribution was not rolled over in a qualified rollover, enter the part not rolled over on line 11b 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 11a and see Form 8606 and its instructions to
figure the amount to enter on line 11b.
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 11b; you do not
have to see Form 8606 or its instructions.
a. Distribution code T is shown in box 7 of Form 1099-R
and you made a contribution (including a conversion) to a Roth
IRA for 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 11a. If the total amount distributed is a QCD, enter -0- on line 11b. If only
part of the distribution is a QCD, enter the part that is not a

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2012 Form 1040A—Lines 11b Through 12b
QCD on line 11b unless Exception 2 applies to that part. Enter
“QCD” next to line 11b.
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.

!

You cannot claim a charitable contribution deduction
for any QCD not included in your income.

CAUTION

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), you must file Form 1040.
See Exception 4 in the instructions for Form 1040, lines 15a
and 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.
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 11b. For example:
“Line 11b--$1,000 Rollover and $500 QCD.” 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 11b the
amount from your 2010 Form 8606, line 20b. However, you
may have to include a different amount on line 11b 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 11b.
You received a distribution from a Roth IRA in 2011. Include on line 11b 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 11b. Enter the total amount of those distributions on line 11a.
You may have to pay an additional tax if (a) you received an early distribution from your IRA and the toCAUTION
tal 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. If you
do owe this tax, you must use Form 1040.

!

Need more information or forms? Visit IRS.gov.

More information. For more information about IRAs, see
Pub. 590.

Lines 12a and 12b
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
12a and 12b. 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.

TIP

Attach Form(s) 1099-R to Form 1040A if any federal
income tax was withheld.

If you rolled over part or all of a distribution from 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 distribution 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
2010 Roth IRA rollovers or 2010 in-plan Roth rollovers,
whichever applies.
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 back your entire cost 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 12b; do not make an entry on
line 12a.
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 12a. 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 12b. 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.

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2012 Form 1040A—Lines 12a and 12b
If your Form 1099-R shows a taxable amount, you can report that amount on line 12b. 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,
a section 403(a) plan,
a section 403(b) plan, or
a section 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 12a and
the taxable amount on line 12b. Enter “PSO” next to line 12b.
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 in the space to the
left of line 7.
Simplified Method. 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.
2. Your annuity starting date was after November 18,
1996, and both of the following apply.
a. The payments are from a qualified employee plan, a
qualified employee annuity, or a tax-sheltered annuity.
b. On your annuity starting date, either you were under age
75 or the number of years of guaranteed payments was fewer
than 5. See Pub. 575 for the definition of guaranteed payments.
If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the
taxable part of your pension or annuity. For more details on the
Simplified Method, see Pub. 575 or Pub. 721 for U.S. Civil
Service retirement benefits.

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

!

Annuity starting date. Your annuity starting date is the later
of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.
Age (or combined ages) at annuity starting date. If you are
the retiree, use your age on the annuity starting date. If you are
the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub.
575. If there is more than one beneficiary, see Pub. 575 or Pub.
721 to figure each beneficiary's taxable amount.
Cost. Your cost is generally your net investment in the plan as
of the annuity starting date. It does not include pre-tax contributions. Your net investment should be shown in box 9b of
Form 1099-R for the first year you received payments from the
plan.
Rollovers. Generally, a qualified rollover is a tax-free distribution of cash or other assets from one retirement plan that is
contributed to another plan within 60 days of receiving the distribution. However, a qualified rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution.
Use lines 12a and 12b 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 12a 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 12b. If the remaining amount is zero and
you have no other distribution to report on line 12b, enter zero
on line 12b. Also, enter “Rollover” next to line 12b.
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 12b the
amount from your 2010 Form 8606, line 25b. However, you
may have to include a different amount on line 12b 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 enter on
line 12b.
You received a distribution from a Roth IRA in 2011. Include on line 12b the amount from your 2011 Form 8606,
line 38.
.

-25-

Need more information or forms? Visit IRS.gov.

2012 Form 1040A—Lines 12a and 12b

Simplified Method Worksheet—Lines 12a and 12b
Before you begin:

Keep for Your Records

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 1040A, line 12b. Enter the total pension or annuity payments received in 2012 on Form 1040A, line 12a.
1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040A,
line 12a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of
last year's worksheet on line 4 below (even if the amount of your pension or annuity has
changed). Otherwise, go to line 3.
3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate
number from Table 2 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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

3.
4.
5.
6.

7.
...........................................................

8.
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form
1040A, line 12b. 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 12b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Was your annuity starting date before 1987?
Yes.
No.

STOP

Leave line 10 blank.
Add lines 6 and 8. This is the amount you have recovered tax free through 2012. You will need this number
when you fill out this worksheet next year.

IF the age at annuity starting date
was . . .
55 or under
56–60
61–65
66–70
71 or older

10.

Table 1 for Line 3 Above
AND your annuity starting date was—
before November 19, 1996,
after November 18, 1996,
enter on line 3 . . .
enter on line 3 . . .
300
260
240
170
120

360
310
260
210
160

Table 2 for Line 3 Above
IF the combined ages at annuity
starting date were . . .

THEN enter on line 3 . . .

110 or under
111–120
121–130
131–140
141 or older

410
360
310
260
210

2010 in-plan Roth rollovers. If you rolled over part or all of
a qualified retirement plan to a designated Roth account in
2010 and did not report the taxable amount on your 2010 return, include on line 12b the amount from your 2010 Form
8606, line 25b. However, you may have to include a different
amount on line 12b 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 12b.
You received a distribution from your designated Roth account allocable to an in-plan Roth rollover in 2011. Include on
line 12b the amount from your 2011 Form 8606, line 48.

1099-R should have the “Total distribution” box in box 2b
checked. You must use Form 1040 if you owe additional tax
because you received an early distribution from a qualified retirement plan and the total amount was not rolled over in a
qualified rollover. See Pub. 575 to find out if you owe this tax.
Enter the total distribution on line 12a and the taxable part
on line 12b. For details, see Pub. 575.
You may be able to pay less tax on the distribution if
you were born before January 2, 1936, or you are the
beneficiary of a deceased employee who was born before January 2, 1936. But you must use Form 1040 to do so.
For details, see Form 4972.

Lump-sum distributions. If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form

Need more information or forms? Visit IRS.gov.

-26-

TIP

2012 Form 1040A—Lines 13 Through 17

Line 13

Adjusted Gross Income

Unemployment Compensation and Alaska
Permanent Fund Dividends
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 13. However, if you made contributions to a governmental unemployment compensation program or to a governmental paid family
leave program, reduce the amount you report on line 13 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 13. Also, enter “Repaid” and the amount you
repaid in the space to the left of line 13. If, in 2012, you repaid
unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid. But
you must use Form 1040 to do so. See Pub. 525 for details.
Alaska Permanent Fund dividends. Include the dividends in
the total on line 13.

Lines 14a and 14b
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
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.
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. But you must use Form 1040 to
do so. For more details, see Pub. 915.
You file Form 8815. Instead, use the worksheet in Pub.
915.

Line 16
Educator Expenses
If you were an eligible educator in 2012, you can deduct on
line 16 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 16. You may be able to deduct expenses
that are more than the $250 (or $500) limit on Schedule A,
line 21, but you must use Form 1040. 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 17
IRA Deduction

TIP

If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for
2012, you must report them on Form 8606.

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 had earned income to do so. If
you were a member of the U.S. Armed Forces, earned income
includes any nontaxable combat pay you received. A statement
should be sent to you by May 31, 2013, that shows all contributions to your traditional IRA for 2012.

-27-

Need more information or forms? Visit IRS.gov.

Social Security Benefits Worksheet—Lines 14a and
14b
Before you begin:

Keep for Your Records

Complete Form 1040A, lines 16 and 17, if they apply to you.
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 14a. If you do not, you may get a math error notice from the IRS.
Be sure you have read the Exception in the line 14a and 14b instructions to see if you can use this worksheet instead of a
publication to find out if any of your benefits are taxable.

1.

Enter the total amount from box 5 of all your Forms SSA-1099 and Forms
RRB-1099. Also, enter this amount on Form 1040A, line 14a . . . . . . . . . . . . . . . .

2.

Enter one-half of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3.

Enter the total of the amounts from Form 1040A, lines 7, 8a, 9a, 10, 11b, 12b, and 13 . . . . . . . . . . . . . . . . . .

3.

4.

Enter the amount, if any, from Form 1040A, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5.

Add lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6.

Enter the total of the amounts from Form 1040A, lines 16 and 17

6.

7.

Is the amount on line 6 less than the amount on line 5?
No.
STOP

1.

................................

None of your social security benefits are taxable. Enter -0- on Form
1040A, line 14b.

Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.

If you are:
Married filing jointly, enter $32,000.
Single, head of household, qualifying widow(er), or married filing separately
and you lived apart from your spouse for all of 2012, enter $25,000.

...............

7.

8.

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.
9.

Is the amount on line 8 less than the amount on line 7?
No.

STOP

None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b. 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 14a.

Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

10.

Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married
filing separately and you lived apart from your spouse for all of 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10.

11.

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

11.

12.

Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12.

13.

Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13.

14.

Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14.

15.

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

15.

16.

Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.

17.

Multiply line 1 by 85% (.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17.

18.

Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form
1040A, line 14b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.

TIP

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.

Need more information or forms? Visit IRS.gov.

-28-

Use the IRA Deduction Worksheet in these instructions 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 32.

!

CAUTION

If you are filing a joint return and you or your spouse made
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 32.
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, do not include that income on line 8 of the worksheet. The income should be shown
in (a) box 11 of your Form W-2 or (b) box 12 of your Form

W-2 with code Z. If it is not, contact your employer 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 17.
7. Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 11a
and 11b.
8. Do not include trustees' fees that were billed separately
and paid by you for your IRA. You may be able to deduct those
fees as an itemized deduction. But you must use Form 1040 to
do so.
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 17 plus any
nondeductible contribution 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
reach 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.

-29-

TIP

Need more information or forms? Visit IRS.gov.

2012 Form 1040A—Line 17

IRA Deduction Worksheet—Line 17

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.

Be sure you have read the 10-item list in the instructions for this line. You may not be able to use this worksheet.
If you are married filing separately and you lived apart from your spouse for all of 2012, enter “D” in the space to the left
of line 17. 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.

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.
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

2a.

2b.

5a.

5b.

6a.

6b.

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
3.

Enter the amount from Form 1040A, line 15 . . . . . . . . . . . .

3.

4.

Enter the amount, if any, from Form 1040A, line 16 . . . . . .

4.

5.

Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

Is the amount on line 5 less than the amount on line 2?
No.

Yes.

STOP

None of your IRA contributions are deductible. For details on
nondeductible IRA contributions, see Form 8606.

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.

-30-

Yes

No

IRA Deduction Worksheet— (continued)
Your IRA
7.

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)

8.

!

10.

7b.

If married filing jointly and line 8 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 9a and to your spouse's IRA on line 9b . . . . . . . . . . . . . . . 9a.
On line 10a, enter the smallest of line 7a, 8, or 9a. On line 10b, enter the smallest of
line 7b, 8, or 9b. This is the most you can deduct. Add the amounts on lines 10a and
10b and enter the total on Form 1040A, line 17. Or, if you want, you can deduct a
smaller amount and treat the rest as a nondeductible contribution (see Form
8606) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a.

You must use Form 1040 if you owe tax on any excess contributions made to an IRA or any excess accumulations in an
IRA. For details, see Pub. 590.
Were you covered by a retirement plan? If you were covered by a retirement plan (401(k), SIMPLE, etc.) at work, your
IRA deduction may be reduced or eliminated. But you can still
make contributions to an IRA even if you cannot deduct them.
In any case, the income earned on your IRA contributions is
not taxed until it is paid to you. The “Retirement plan” box in
box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you were not vested in the plan.
If you were covered by a retirement plan and you file Form
8815, 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

7a.

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 amount from Form 1040A, line 7. Include any
nontaxable combat pay. This amount should be reported
in box 12 of Form W-2 with code Q . . . . . . . . . . . . . . . . 8.

CAUTION

9.

Spouse's IRA

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.

You may be able to take the retirement savings contributions credit. See the line 32 instructions.

9b.

10b.

Line 18
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
Student Loan Interest Deduction Worksheet to figure your
modified AGI.
You, or your spouse if filing jointly, are not claimed as a
dependent on someone's (such as your parent's) 2012 tax return.
Use the Student Loan Interest Deduction Worksheet to figure your student loan interest deduction.
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.

-31-

Need more information or forms? Visit IRS.gov.

2012 Form 1040A—Lines 18 Through 23b

Student Loan Interest Deduction Worksheet—Line 18
Before you begin:

Keep for Your Records

See the instructions for line 18.

1.

Enter the total interest you paid in 2012 on qualified student loans (see below). Do not enter more than $2,500

2.

Enter the amount from Form 1040A, line 15

.......................................

.........

1.

2.

3.

Enter the total of the amounts from Form 1040A, lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4.

Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5.

Enter the amount shown below for your filing status.

Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If
the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8.

Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9.

Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Form 1040A, line 18 . . . . . . . . .

9.

Single, head of household, or qualifying widow(er)—$60,000
Married filing jointly—$125,000
6.

7.

..

5.

Is the amount on line 4 more than the amount on line 5?
No.

Skip lines 6 and 7, enter -0- on line 8, and go to line 9.

Yes.

Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1. Yourself or your spouse.
2. Any person who was your dependent when the loan was
taken out.
3. Any person you could have claimed as a dependent for
the year the loan was taken out except that:
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.

Line 19
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 31 and 40 for details.

Need more information or forms? Visit IRS.gov.

6.
.

Tax, Credits, and Payments
Line 23a
If you were born before January 2, 1948, or were blind at the
end of 2012, check the appropriate boxes on line 23a. If you
were married and checked the box on Form 1040A, line 6b,
and your spouse was born before January 2, 1948, or was blind
at the end of 2012, also check the appropriate boxes 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 23b

Tuition and Fees

TIP

............

If your filing status is married filing separately (box 3 is
checked) and your spouse itemizes deductions on Form 1040,
check the box on line 23b. You cannot take the standard deduction even if you were born before January 2, 1948, or were
blind. Enter -0- on line 24 and go to line 25.
In most cases, your federal income tax will be less if
you take the larger of any itemized deductions you
may have or the standard deduction. To itemize deductions, you must file Form 1040.

-32-

TIP

2012 Form 1040A—Line 24

Line 24
Standard Deduction
Most people can find their standard deduction by looking at the
amounts listed under “All others” to the left of line 24.
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 23a checked. If you checked any
box on line 23a, use the Standard Deduction Chart for People
Who Were Born Before January 2, 1948, or Were Blind to figure your standard deduction.
Exception 3–box on line 23b checked. If you checked the
box on line 23b, your standard deduction is zero, even if your
were born before January 2, 1948, or were blind.

Standard Deduction Worksheet for Dependents—Line 24

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
No.

2.

. . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

Enter $950

Enter the amount shown below for your filing status.
Single or married filing separately—$5,950
Married filing jointly or qualifying widow(er)—$11,900
Head of household—$8,700

3.

. . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

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
1040A, line 24. Otherwise, go to line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.

b. If born before January 2, 1948, or blind, multiply the number on Form 1040A, line 23a, by $1,150 ($1,450 if single or
head of household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b.
c.

Add lines 3a and 3b. Enter the total here and on Form 1040A, line 24

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 you reported on Form 1040A, line 7.

-33-

Need more information or forms? Visit IRS.gov.

2012 Form 1040A—Lines 24 and 28
Standard Deduction Chart for People Who Were Born Before January 2, 1948, or Were Blind—Line 24
Do not use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the Standard
Deduction Worksheet for Dependents.
Enter the number from the box on
Form 1040A, line 23a . . . . . . . . . . . . . . .

▶

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

Line 28

Alternative minimum tax. If both 1 and 2 next apply to you,
use the Alternative Minimum Tax Worksheet in these instructions to see if you owe this tax and, if you do, the amount to
include on line 28.
1. The amount on Form 1040A, line 26, is: $26,600 or
more if single or married filing jointly; $30,400 if a qualifying
widow(er); or $15,200 or more if head of household or married
filing separately.
2. The amount on Form 1040A, line 22, is more than:
$50,600 if single or head of household; $78,750 if married filing jointly or qualifying widow(er); $39,375 if married filing
separately.

Tax
Do you want the IRS to figure your tax 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 the Tax Table to figure your tax unless you are required to use
Form 8615 (see Form 8615, later) or the Qualified Dividends and Capital
Gain Tax Worksheet in these instructions. Also include in the total on
line 28 any of the following taxes.

Tax from recapture of education credits. You may owe this
tax if (a) you claimed an education credit in an earlier year, and
(b) either tax-free educational assistance or a refund of qualified expenses was received in 2012 for the student. See the Instructions for Form 8863 for more details. If you owe this tax,
enter the amount and “ECR” to the left of the entry space for
line 28.

Need more information or forms? Visit IRS.gov.

If filing for a child who must use Form 8615 to figure
the tax (see below), and the amount on Form 1040A,
CAUTION
line 22, is more than the total of $6,950 plus the
amount on Form 1040A, line 7, do not file this form. Instead,
file Form 1040 for the child. Use Form 6251 to see if the child
owes this tax.

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!

2012 Form 1040A—Line 28

Alternative Minimum Tax Worksheet—Line 28
Before you begin:

Keep for Your Records

Figure the tax you would enter on Form 1040A, line 28, if you do not owe this tax.

1. Enter the amount from Form 1040A, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount shown below for your filing status
Single or head of household—$50,600
Married filing jointly or qualifying
......................................
2
widow(er)—$78,750
Married filing separately—$39,375
3. Subtract line 2 from line 1. If zero or less, stop here; you do not owe this tax . . . . . . . . . . . . . . . . . . . 3.
4. Enter the amount shown below for your filing status.
Single or head of household—$112,500
Married filing jointly or qualifying
. . . . . . . . . . . . . . . . . . . . . . . . 4.
widow(er)—$150,000
Married filing separately—$75,000
5. Subtract line 4 from line 1. If zero or less, enter -0- here and on line 6, and go to
line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Multiply line 5 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Add lines 3 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. If line 7 is $175,000 or less ($87,500 or less if married filing separately), multiply
line 7 by 26% (.26). Otherwise, multiply line 7 by 28% (.28) and subtract $3,500
($1,750 if married filing separately) from the result . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Did you use the Qualified Dividends and Capital Gain Tax Worksheet to figure
the tax on the amount on Form 1040A, line 27?
No. Skip lines 9 through 19; enter the amount from line 8 on line 20 and go to
line 21.
Yes. Enter the amount from line 4 of that worksheet . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Subtract line 10 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. If line 11 is $175,000 or less ($87,500 or less if married filing separately), multiply line 11 by 26% (.26). Otherwise,
multiply line 11 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . . . . . . . . . . . 12.
13. Enter the amount shown below for your filing status:
Single or married filing separately— $35,350
. . . . . . . . . . . 13.
Married filing jointly or Qualifying widow(er)— $70,700
Head of household—$47,350
14. Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet . . . . . . 14.
15. Subtract line 14 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Enter the smaller of line 10 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Subtract line 16 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Multiply line 17 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
19. Add lines 12 and 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. Enter the smaller of line 8 or line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.
21. Enter the amount you would enter on Form 1040A, line 28, if you do not owe this tax . . . . . . . . . . . . . . . . . . . . . . . . . 21.
22. Alternative minimum tax. Is the amount on line 20 more than the amount on line 21?
No. You do not owe this tax.
Yes. Subtract line 21 from line 20. Also include this amount in the total on Form 1040A, line 28. Enter “AMT”
and show the amount in the space to the left of line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.

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 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.

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.

-35-

Need more information or forms? Visit IRS.gov.

2012 Form 1040A—Line 28 and 29

Qualified Dividends and Capital Gain Tax Worksheet—Line 28
Before you begin:

Keep for Your Records

Be sure you do not have to file Form 1040 (see the Instructions for Form 1040A,
line 10).

1. Enter the amount from Form 1040A, line 27

....................................

2. Enter the amount from Form 1040A, line 9b

..................

2.

3. Enter the amount from Form 1040A, line 10

..................

3.

1.

4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6. Enter the smaller of:
The amount on line 1, or
$35,350 if single or married filing separately,

.........

6.

7. Enter the smaller of line 5 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8. Subtract line 7 from line 6. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

$70,700 if married filing jointly or qualifying widow(er), or
$47,350 if head of household.

9. Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

10. Enter the amount from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10.

11. Subtract line 10 from line 9

11.

...............................................

12. Multiply line 11 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12.

13. Use the Tax Table to figure the tax on the amount on line 5. Enter the tax here

13.

..............................

14. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14.

15. Use the Tax Table to figure the tax on the amount on line 1. Enter the tax here

..............................

15.

16. Tax on all taxable income. Enter the smaller of line 14 or line 15 here and on Form 1040A,
line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.

Qualified Dividends and Capital Gain Tax Worksheet
If you received qualified dividends or capital gain distributions,
use the Qualified Dividends and Capital Gain Tax Worksheet
to figure your tax.

Line 29
Credit for Child and Dependent Care Expenses

1. Your qualifying child under age 13 whom you claim as
your dependent.
2. Your disabled spouse or any other disabled person who
could not care for himself or herself.
3. 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.

You may be able to take this credit if you paid someone to care
for any of the following persons.

Need more information or forms? Visit IRS.gov.

-36-

For details, use TeleTax topic 602 or see Form 2441.

2012 Form 1040A—Lines 30 Through 32

Line 30
Credit for the Elderly or the Disabled
You may be able to take this credit if by the end of 2012 (a)
you were age 65 or older, or (b) you retired on permanent and
total disability and you had taxable disability income. But you
cannot take the credit if:
1. The amount on Form 1040A, line 22, is $17,500 or more
($20,000 or more if married filing jointly and only one spouse
is eligible for the credit; $25,000 or more if married filing
jointly and both spouses are eligible; $12,500 or more if married filing separately and you lived apart from your spouse all
year), or
2. You received one or more of the following benefits totaling $5,000 or more ($7,500 or more if married filing jointly
and both spouses are eligible for the credit; $3,750 or more if
married filing separately and you lived apart from your spouse
all year).
a. Nontaxable part of social security benefits.
b. Nontaxable part of tier 1 railroad retirement benefits
treated as social security.
c. Nontaxable veterans' pensions (excluding military disability pensions).
d. Any other nontaxable pensions, annuities, or disability
income excluded from income under any provision of law other than the Internal Revenue Code.
For this purpose, do not include amounts treated as a return of
your cost of a pension or annuity. Also, do not include a disability annuity payable under section 808 of the Foreign Service
Act of 1980 or any pension, annuity, or similar allowance for
personal injuries or sickness resulting from active service in the
armed forces of any country, the National Oceanic and Atmospheric Administration, or the Public Health Service.
You must include Schedule R with your return to claim this
credit.
See Schedule R and its instructions for details.
Credit figured by the IRS. If you can take this credit and you
want us to figure it for you, see the Instructions for Schedule R.

Line 31
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 1040A, line 22, is $90,000 or more
($180,000 or more if married filing jointly).
You are taking a deduction for tuition and fees on Form
1040A, line 19, for the same student.
You, or your spouse, were a nonresident alien for any part
of 2012 unless your filing status is married filing jointly.
You must include Form 8863 with your return to claim this
credit.
See Form 8863 and its instructions for details.

Line 32
Retirement Savings Contributions Credit (Saver's
Credit)
You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than rollover contributions, to a traditional or Roth IRA; (b) elective deferrals to a
401(k) or 403(b) plan (including designated Roth contributions), or to a governmental 457, SEP, or SIMPLE plan; (c)
voluntary employee contributions to a qualified retirement plan
(including the federal Thrift Savings Plan); or (d) contributions
to a 501(c)(18)(D) plan.
However, you cannot take the credit if either of the following applies.
1. The amount on Form 1040A, line 22, 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.
You must include Form 8880 with your return to claim this
credit.
For more details, use TeleTax topic 610 or see Form 8880.

-37-

Need more information or forms? Visit IRS.gov.

2012 Form 1040A—Line 33

2012 Child Tax Credit Worksheet—Line 33
Keep for Your Records

CAUTION

Part 1

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 check the box on Form 1040A, 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.
1.

Number of qualifying children:

2.

Enter the amount from Form 1040A, line 22.

3.

Enter the amount shown below for your filing status.

× $1,000. Enter the result.

• Married filing jointly — $110,000
• Single, head of household, or
qualifying widow(er) — $75,000
• Married filing separately — $55,000
4.

}

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.

4

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.
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?
No. STOP
You cannot take the child tax credit on Form
1040A, line 33. You also cannot take the additional
child tax credit on Form 1040A, line 39. Complete
the rest of your Form 1040A.
Yes. Subtract line 5 from line 1. Enter the result.
Go to Part 2.

Need more information or forms? Visit IRS.gov.

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5

6

2012 Form 1040A—Lines 33 Through 37

2012 Child Tax Credit Worksheet—Line 33 (Continued)
Keep for Your Records

Part 2

7.

Enter the amount from Form 1040A, line 28.

8.

Add the amounts from Form 1040A:

7

Line 29

9.

Line 30

+

Line 31

+

Line 32

+

8

Enter the total.

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.
No. Subtract line 8 from line 7.

10.

9

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
additional child tax credit. See the
TIP below.

This is your child tax
credit.

No. Enter the amount from line 6.

TIP

You may be able to take the additional child tax credit
on Form 1040A, line 39, if you answered “Yes” on line 9
or line 10 above.
• First, complete your Form 1040A through lines 38a
and 38b.

10
Enter this amount on
Form 1040A, line 33.

1040

A

◀

• Then, use Schedule 8812 to figure any additional child tax
credit.

nent Fund dividends, include the tax withheld in the total on
line 36.

Line 36
Federal Income Tax Withheld
Add the amounts shown as federal income tax withheld on
your Forms W-2 and 1099-R. Enter the total on line 36. The
amount withheld should be shown in box 2 of Form W-2, and
in box 4 of Form 1099-R. Attach Form(s) 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, or social security benefits,
include the amount withheld in the total on line 36. This should
be shown in box 4 of Form 1099, or box 6 of Form SSA-1099.
If federal income tax was withheld from your Alaska Perma-

Line 37
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

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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

SSN in the space provided on the front of Form 1040A. If you
were divorced and remarried in 2012, enter your present spouse's SSN in the space provided on the front of Form 1040A. Also, in the blank space to the left of line 37, 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 1040A. 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.

If you got divorced in 2012 and you made joint estimated tax
payments with your former spouse, enter your former spouse's

Need more information or forms? Visit IRS.gov.

-40-

2012 Form 1040A—Lines 38a and 38b

Lines 38a and 38b—Earned
Income Credit (EIC)
What is the EIC?
The EIC is a credit for certain people who work. The credit may
give you a refund even if you do not owe any tax.

4. 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.

To Take the EIC:
Follow the steps below.
Complete the Earned Income Credit (EIC) Worksheet in
these instructions 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.

Step 2

Investment Income

1. Add the amounts from
Form 1040A:
Line 8a
Line 8b

+

Line 9a

+

Line 10

+

Investment Income =

!

Step 1

2. Is your investment income more than $3,200?
No. Go to Step 3.
Yes. STOP

All Filers

You cannot take the
credit.

1. If, in 2012:
3 or more children lived with you, is the amount on Form
1040A, line 22, less than $45,060 ($50,270 if married
filing jointly)?
2 children lived with you, is the amount on Form 1040A,
line 22, less than $41,952 ($47,162 if married filing
jointly)?
1 child lived with you, is the amount on Form 1040A,
line 22, less than $36,920 ($42,130 if married filing
jointly)?
No children lived with you, is the amount on Form
1040A, line 22, less than $13,980 ($19,190 if married
filing jointly)?
Yes. Continue
No. STOP
䊲

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

You cannot take the
credit. Enter “No” to the
left of the entry space for
line 38a.

3. Is your filing status married filing separately?
No. Continue
Yes. STOP
You cannot take the
credit.

䊲

-41-

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2012 Form 1040A—Lines 38a and 38b

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” to the
left of the entry space
for line 38a.

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 1040A, line 22, 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)
or
Any age and permanently and totally disabled (defined later)

䊲

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” to the
left of the entry space for
line 38a.

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.

Need more information or forms? Visit IRS.gov.

You cannot take the
credit.

-42-

Yes. You cannot take
the credit. Enter “No” to
the left of the entry
space for line 38a.

䊲

2012 Form 1040A—Lines 38a and 38b

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. Figure earned income:

2. 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
You cannot take the
credit.

Form 1040A, 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 to the left of the entry
space for Form 1040A, 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 to the left of the entry
space for Form 1040A, 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 1040A, line 38b. See Combat
pay, nontaxable, later.

!

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 =

Step 6

How To Figure the Credit

1. Do you want the IRS to figure the credit for you?
Yes. See Credit figured
No. Go to the Earned
by the IRS later.
Income Credit
Worksheet.
–

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.

+

Combat pay, nontaxable. If you were a member of the U.S.
Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub.
3. You can elect to include this pay in your earned income when
figuring the EIC. The amount of your nontaxable combat pay
should be shown in box 12 of Form(s) W-2 with code Q. If you
are filing a joint return and both you and your spouse received
nontaxable combat pay, you can each make your own election.
Credit figured by the IRS. To have the IRS figure your EIC:
1. Enter “EIC” to the left of the entry space for Form
1040A, line 38a.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040A, line 38b. 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 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.

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2012 Form 1040A—Lines 38a and 38b
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 1040A, line 6c, or (b) you could have
claimed him or her as your dependent except for the special rule
under 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” to the left of the entry space for line 38a.
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 33 and 39).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 29).
5. Exclusion for dependent care benefits (Form 2441, Part
III).
6. Earned income credit (lines 38a and 38b).
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

Need more information or forms? Visit IRS.gov.

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 the 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 previously 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. 596.
If you will not be taking the EIC with a qualifying child, enter “No” to the left of the entry space for line 38a. 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,
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

-44-

2012 Form 1040A—Lines 38a and 38b
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 Supple-

mental 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.

-45-

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2012 Form 1040A—Lines 38a and 38b

Earned Income Credit (EIC) Worksheet—Lines 38a and 38b
Part 1

Keep for Your Records

1.

Enter your earned income from Step 5.

2.

Look up the amount on line 1 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.

1

All Filers
2

STOP

If line 2 is zero,
You cannot take the credit.
Enter “No” to the left of the entry space for line 38a.
3.

Enter the amount from Form 1040A, line 22.

4.

Are the amounts on lines 3 and 1 the same?

3

Yes. Skip line 5; enter the amount from line 2 on line 6.
No. Go to line 5.

Part 2

5.

Filers Who
Answered
“No” on
Line 4

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.

5

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

Part 3

6.

This is your earned income credit.

6

Your Earned
Income Credit

Enter this amount on
Form 1040A, line 38a.

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

CAUTION

1040A

◀

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.

Need more information or forms? Visit IRS.gov.

-46-

1040

A◀

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—

If the amount you are
looking up from the
worksheet 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.

At least But less than

2,400
2,450

2,450
2,500

Single, head of
household, or qualifying
widow(er) and you have—

No
One
Two
Three
children child 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–
Two Children Three Children

No Children

One Child

Two Children Three Children
.

.

.

.

Your credit is–

.

.

Your credit is–
.

But less than
.

At least

One Child

.

No Children

Married filing jointly and you have–

.

If the amount you are looking up
from the worksheet is–

$0
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)

-47-

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–

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)

Need more information or forms? Visit IRS.gov.

-48-

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)

-49-

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–

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)

Need more information or forms? Visit IRS.gov.

-50-

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.

-51-

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–

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)

Need more information or forms? Visit IRS.gov.

-52-

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.

-53-

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–

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)

Need more information or forms? Visit IRS.gov.

-54-

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)

-55-

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–

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)

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–

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)

-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–

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)

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–

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.

-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

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)

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

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.

-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

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
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 $47,150 but less than $47,162, and you have two qualifying children, your credit is $1. 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

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–

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

-63-

Need more information or forms? Visit IRS.gov.

2012 Form 1040A—Lines 39 Through 43d

Line 39
Additional Child Tax Credit
What Is the Additional Child Tax Credit?
This credit is for certain people who have at least one qualifying child as defined in the instructions for line 6c. 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.
Step 2.

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 42 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 42 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.

Be sure you figured the amount, if any, of your child tax credit.
See the instructions for line 33.
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 40
American Opportunity Credit

Lines 43a Through 43d

If you meet the requirements to claim an education credit (see
the instructions for line 31), enter on this line the amount, if
any, from Form 8863, line 8.

Amount Refunded to You

Line 41
If you got an automatic extension of time to file Form 1040A
by filing Form 4868 or by making a payment, enter the amount
you paid with Form 4868. If you paid by credit or debit card,
do not include on line 41 the convenience fee you were charged. To the left of the entry space for line 41, enter “Form 4868”
and show the amount paid.
Excess social security and tier 1 railroad retirement
(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
RRTA tax may have been withheld. For more details, including
how to figure the amount to include on line 41, see Pub. 505.
Include the excess in the total on line 41. Write “Excess SST”
and show the excess amount to the left of the line.

Refund
Line 42
Amount Overpaid
If line 42 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

Need more information or forms? Visit IRS.gov.

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.

-64-

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.

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.

You and your spouse, if filing jointly, each may be
able to contribute up to $5,000 ($6,000 if age 50 or
CAUTION
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.

!

If you want us to directly deposit the amount shown on line 43a
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 43b through 43d if you want your refund
deposited to only one account, or
Check the box on line 43a 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 43a. Draw a line through
the boxes on lines 43b and 43d. 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.

!

CAUTION

If you file a joint return and check the box on line 43a
and attach Form 8888 or fill in lines 43b through
43d, your spouse may get at least part of the refund.

IRA. You can have your refund directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA.
You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct
deposit will be accepted. You must also notify the trustee or
custodian of your account of the year to which the deposit is to
be applied (unless the trustee or custodian 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 more information on IRAs, see Pub. 590.

TIP
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 43a. 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.
Line 43b. 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. Henry
and Naomi Brown 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 43b 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 43c. 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.

-65-

Need more information or forms? Visit IRS.gov.

2012 Form 1040A—Lines 43d Through 45

Sample Check—Lines 43b Through 43d
15-0000/0000

SA

M

PL

E

PAY TO THE
ORDER OF

Routing
number
(line 43b)

Account
number
(line 43d)

ANYTOWN BANK
Anytown, LA 70000
For

.
"’86"

|:250250025|:202020

CAUTION

Amount You Owe

1234

Henry Brown
Naomi Brown
1234 Main Street
Anytown, LA 70000

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.

$
DOLLARS

Do not
include
the check
number

1234

The routing and account numbers may be in different
places on your check.

Line 43d. 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.
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 43b through 43d 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 wrong account information. Check with your
CAUTION
financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted.

!

Line 44
Amount Applied to Your 2013 Estimated Tax
Enter on line 44 the amount, if any, of the overpayment on
line 42 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.

!

CAUTION

This election to apply part or all of the amount overpaid to your 2013 estimated tax cannot be changed
later.

Need more information or forms? Visit IRS.gov.

Line 45
Amount You Owe

TIP

To save interest and penalties, pay your taxes in full
by April 15, 2013. You do not have to pay if line 45 is
under $1.

Include any estimated tax penalty from line 46 in the amount
you enter on line 45.
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 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.
Pay online. 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.
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.

-66-

2012 Form 1040A—Lines 45 and 46
sion 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.

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

Line 46
Estimated Tax Penalty

WorldPay
1-888-9-PAY-TAXTM
(1-888-972-9829)
www.payUSAtax.com
For the latest details on how to pay by phone, go to
www.irs.gov/e-pay.
Pay by check or money order. 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 1040A” 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.
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 45 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 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 exten-

You may owe this penalty if:
Line 45 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 1040A, line 35, minus the total of
any amounts shown on lines 38a, 39, and 40.
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 36, 37, and any excess social security
and tier 1 RRTA tax included on line 41 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 1040A, line 35, minus the total of
any amounts shown on lines 38a, 39, and 40.
Figuring the penalty. If the Exception just described does not
apply and you choose to figure the penalty yourself, use Form
2210.
Enter any penalty on line 46. Add the penalty to any tax due
and enter the total on line 45. However, if you have an overpayment on line 42, subtract the penalty from the amount you
would otherwise enter on line 43a or 44. Lines 43a, 44, and 46
must equal line 42.
If the penalty is more than the overpayment on line 42, enter -0- on lines 43a and 44. Then subtract line 42 from line 46
and enter the result on line 45.
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 46 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

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TIP

Need more information or forms? Visit IRS.gov.

other situations in which you may be able to lower your penalty by filing Form 2210.

Third Party Designee

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.
Electronic Return Signatures!

If you want to allow your preparer, a friend, 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.
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.

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.
Self-Select PIN. The Self-Select PIN method allows you to
create your own PIN. If you are married filing jointly, you and
your spouse will each need to create a PIN and enter these
PINs as your electronic signatures.
A PIN is any combination of five digits you choose except
five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.
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).

Sign Your Return

!

CAUTION

Form 1040A 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 1040A, 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

Need more information or forms? Visit IRS.gov.

You cannot use the Self-Select PIN method if you are
a 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.

-68-

!

CAUTION

New IP PINs are issued every year. An IP PIN should
be 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 number (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/Understanding-YourCP01A-Notice.

Assemble Your Return
Assemble any schedules and forms behind Form 1040A 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 your Form(s) W-2 to the front of Form 1040A. If you
received a Form W-2c (a corrected Form W-2), attach a copy
of your original Form(s) W-2 and any Form(s) W-2c.

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.

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TIP

If you received a 2012 Form 1099-R showing federal
income tax withheld, also attach the form to the front
of Form 1040A.

Need more information or forms? Visit IRS.gov.

2012
Tax Table

Example. Mr. and Mrs. Green are filing a joint return. Their taxable income
on Form 1040A, line 27, 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 1040A, line 28.

If line 27
(taxable
income) is—
At
least

If line 27
(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 27
(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).

Need more information or forms? Visit IRS.gov.

-70-

2012 Tax Table—Continued
If line 27
(taxable
income) is—
At
least

If line 27
(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 27
(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).

-71-

Need more information or forms? Visit IRS.gov.

2012 Tax Table—Continued
If line 27
(taxable
income) is—
At
least

If line 27
(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 27
(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).

Need more information or forms? Visit IRS.gov.

-72-

2012 Tax Table—Continued
If line 27
(taxable
income) is—
At
least

If line 27
(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 27
(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).

-73-

Need more information or forms? Visit IRS.gov.

2012 Tax Table—Continued
If line 27
(taxable
income) is—
At
least

If line 27
(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 27
(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).

Need more information or forms? Visit IRS.gov.

-74-

2012 Tax Table—Continued
If line 27
(taxable
income) is—
At
least

If line 27
(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 27
(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).

-75-

Need more information or forms? Visit IRS.gov.

2012 Tax Table—Continued
If line 27
(taxable
income) is—
At
least

If line 27
(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 27
(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).

Need more information or forms? Visit IRS.gov.

-76-

2012 Tax Table—Continued
If line 27
(taxable
income) is—
At
least

If line 27
(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 27
(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).

-77-

Need more information or forms? Visit IRS.gov.

2012 Tax Table—Continued
If line 27
(taxable
income) is—
At
least

If line 27
(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 27
(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).

Need more information or forms? Visit IRS.gov.

-78-

2012 Tax Table—Continued
If line 27
(taxable
income) is—
At
least

If line 27
(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 27
(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).

-79-

Need more information or forms? Visit IRS.gov.

2012 Tax Table—Continued
If line 27
(taxable
income) is—
At
least

If line 27
(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 27
(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).

Need more information or forms? Visit IRS.gov.

-80-

2012 Tax Table—Continued
If line 27
(taxable
income) is—
At
least

If line 27
(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 27
(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

$100,000
or over —
use Form 1040

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).

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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 earned income credit
(EIC), child tax credit, taxable social security benefits, deduction for exemptions, taxable income, federal income tax withheld, total tax, and refund or amount you owe.
Be sure you used the correct method to figure your tax.
See the instructions for line 28.
Be sure to enter your SSN in the space provided on page 1
of Form 1040A. 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 24 to be sure you entered the correct amount.
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 1040A and enter your
occupation(s).
Attach your Form(s) W-2 and any 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 45 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.

Need more information or forms? Visit IRS.gov.

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 which the
IRS first attempted to collect the tax from you. Do not file
Form 8857 with your Form 1040A. For more information, see
Pub. 971 and Form 8857 or you can call the Innocent Spouse
office toll-free at 1-866-897-4270.
How long should records be kept? Keep a copy of your tax
return, worksheets you used, and records of all items appearing
on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the
date the return was due or filed or 2 years from the date the tax
was paid, whichever is later. You should keep some records
longer. For example, keep property records 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.
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-withholding-calculator,
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 tax return 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. See Pub. 505 for more details.
How do you amend your tax 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

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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.
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 45 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

If you itemize your deductions for 2013, you may be
able to deduct this gift.

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 other
crimes. An identity thief may use your SSN to get a job or may
file a tax return using your SSN to receive a refund.
To reduce your risk:
Protect your SSN,
Ensure your employer is protecting your SSN, and
Be careful when choosing a tax preparer.
If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name
and phone number printed on the IRS notice or letter.
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 the act of sending an email to
a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private
information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails.
Also, the IRS does not request detailed personal information
through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card,
bank, or other financial accounts.
If you receive an unsolicited email claiming to be from the
IRS, forward this 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.
Visit IRS.gov and enter “identity theft” in the search box to
learn more about identity theft and how to reduce your risk.
Need a copy of your tax return? If you do, 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

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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
1040A 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 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.
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 a limited number of 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, 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 additional 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-Local-IRS-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, as well as 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.

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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 1040A, page 2. Do not include
interest or penalties (other than the estimated tax penalty) in the
amount you owe on line 45.

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).

due for each month or part of a 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, available at
www.irs.gov/irb/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, or making a false statement, or identity theft. See Pub.
17 for details on some of these penalties.

Penalties
Late filing. If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount

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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.
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

Topics by Internet

Recorded tax information is available 24 hours a day, 7 days a
week. Select the number of the topic you want to hear. Then,
call 1-800-829-4477. Have paper and pencil handy to take
notes.

TeleTax topics are also available through the IRS website at
www.irs.gov/taxtopics.

TeleTax Topics

All topics are available in Spanish.
Topic
No.
101

102
103
104
105
107
151

Subject
IRS Help Available
IRS services—Volunteer tax
assistance, toll-free telephone,
walk-in assistance, and outreach
programs, and identity theft
Tax assistance for individuals with
disabilities and the deaf and 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

Topic
No.
Subject
152 Refund information
153 What to do if you haven't filed your
tax return
154 Form W-2 and Form 1099-R (What
to do if incorrect or not received)
155 Forms and publications—How to
order
156 Copy of your tax return—How to
get one
157 Change of address—How to notify
IRS
158 Ensuring proper credit of payments
159 Prior year(s) Form W-2 (How to
get a copy)
160 Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)
Collection
201 The collection process

-86-

Topic
No.
Subject
202 Tax payment options
203 Refund offsets: For unpaid child
support and certain federal, state,
and unemployment compensation
debts
204 Offers in compromise
205 Innocent spouse relief (including
separation of liability and equitable
relief)
206 Dishonored payments
Alternative Filing Methods
253 Substitute tax forms
254 How to choose a tax return preparer
255 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

TeleTax Topics
(Continued)
Topic
No.
Subject
304 Extension of time to file your tax
return
305 Recordkeeping
306 Penalty for underpayment of
estimated tax
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
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
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?

Topic
No.
Subject
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
Tax Credits
601 Earned income credit
602 Child and dependent care credit
607 Adoption credit and adoption
assistance programs
608 Excess social security and RRTA
tax withheld
610 Retirement savings contributions
credit
611 Repayment of the First-time
homebuyer credit
IRS Notices
651 Notices—What to do
652 Notice of underreported
income—CP 2000
653 IRS notices and bills, penalties, and
interest charges
Basis of Assets, Depreciation, and
Sale of Assets
701 Sale of your home
703 Basis of assets
704 Depreciation
705 Installment sales
Employer Tax Information
751 Social security and Medicare
withholding rates
752 Form W-2—Where, when, and
how to file
753 Form W-4—Employee's
Withholding Allowance Certificate
755 Employer identification number
(EIN)—How to apply
756 Employment taxes for household
employees
757 Forms 941 and 944 Deposit
requirements

-87-

Topic
No.
Subject
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 & deposit requirements
for agriculture 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
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

If you want to check the status of your 2012 refund, see Refund Information,
earlier.

Before You Call
IRS representatives care about the quality of the service provided to you, our customer. You can help us provide accurate,
complete answers to your questions by having the following information available.
The tax form, schedule, or notice to which your question
relates.
The facts about your particular situation. The answer to
the same question often varies from one taxpayer to another because of differences in their age, income, whether they can be
claimed as a dependent, etc.
The name of any IRS publication or other source of information that you used to look for the answer.
To maintain your account security, you may be asked for the
following information, which you should also have available.
Your social security number.
The amount of refund and filing status shown on your tax
return.
The “Caller ID Number” shown at the top of any notice
you received.
Your personal identification number (PIN) if you have
one.
Your date of birth.
The numbers in your street address.
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 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.

-88-

Quick and Easy Access to Tax Help and Tax Forms and Publications
TIP

If you live outside the United States, see Pub. 54
to find out how to get help and tax forms and publications.

Internet
You can access IRS.gov 24 hours a day,
7 days a week.

Phone
TeleTax information - 24 hour tax information. Call 1-800-829-4477. See the earlier list of
tax topic numbers and details.

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.
Online services and help. Go to IRS.gov to obtain information Tax help and questions. Call 1-800-829-1040. People who are
on:
deaf, hard of hearing, or have a speech disability and who have
Free File—Use free tax software to prepare and e-file your access to TTY/TDD equipment can call 1-800-829-4059. Deaf
tax return at www.irs.gov/freefile.
or hard-of-hearing individuals can also contact the IRS through
Interactive Tax Assistant—Provides answers to tax law relay services such as the Federal Relay Service available at
questions using a probe and response process.
www.gsa.gov/fedrelay.
Online Services—Conduct business with the IRS electroniNational Taxpayer Advocate helpline. Call 1-877-777-4778.
cally.
Taxpayer Advocate Service—Helps taxpayers resolve
Walk-In
problems with the IRS.
You can pick up some of the most requested
Where's My Refund—Your refund status anytime from
forms, instructions, and publications at many
anywhere.
IRS offices, post offices, and libraries. Also,
Free Tax Return Preparation—Locate the site nearest you.
some
grocery stores, copy centers, city and
Recent Tax Changes
county
government
offices,
and credit unions have reproducible
Tax information for Innocent Spouses
tax
forms
and
publications
available
to photocopy or print from
Disaster Tax Relief
a
DVD.
Identity Theft and Your Tax Records
Online Payment Agreement (OPA) Application
Mail
Applying for Offers in Compromise
You
can order forms, instructions, and publicaView and download tax forms and publications. Click on
tions
by completing the order blank, later. You
“Forms & Pubs” or go to www.irs.gov/formspubs to:
should
receive your order within 10 days after
View or download current and previous year tax forms and
we
receive
your request.
publications.
Order current year tax forms and publications.
DVD
Ordering of tax forms and publications. To order tax forms
Buy IRS Pub. 1796, IRS Tax Products DVD,
and publications delivered by mail, go to www.irs.gov/
from National Technical Information Service
formspubs.
(NTIS)
at www.irs.gov/cdorders for $30 (no
For current year tax forms and publications, click on
handling
fee) or call 1-877-233-6767 toll-free to
“Forms and publications by U.S. mail.”
buy
the
DVD
for
$30
(plus
a $6 handling fee). Price and hanFor tax forms and publications on a DVD, click on “Tax
dling
fee
are
subject
to
change.
The first release will ship early
products DVD (Pub. 1796).”
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.
TIP ish, go to www.irs.gov/espanol.

-89-

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.

poses of determining entitlement for benefits or the eligibility
for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state
agencies to enforce federal nontax criminal laws, or to federal
law enforcement and intelligence agencies to combat terrorism.

Please keep this notice with your records. It may help you if
we ask you for other information. If you have any questions
This notice applies to all papers you file with us, including about the rules for filing and giving information, please call or
this tax return. It also applies to any questions we need to ask visit any Internal Revenue Service office.
you so we can complete, correct, or process your return; figure
We welcome comments on forms. We try to create forms and
your tax; and collect tax, interest, or penalties.
instructions that can be easily understood. Often this is difficult
Our legal right to ask for information is Internal Revenue to do because our tax laws are very complex. For some people
Code sections 6001, 6011, and 6012(a), and their regulations. with income mostly from wages, filling in the forms is easy. For
They say that you must file a return or statement with us for any others who have businesses, pensions, stocks, rental income, or
tax you are liable for. Your response is mandatory under these other investments, it is more difficult.
sections. Code section 6109 requires you to provide your identiIf you have suggestions for making these forms simpler, we
fying number on the return. This is so we know who you are,
and can process your return and other papers. You must fill in would be happy to hear from you. You can email us at
all parts of the tax form that apply to you. But, you do not have [email protected]. Please put “Forms Comment” on the subject
to check the boxes for the Presidential Election Campaign Fund line. You can also send us comments from www.irs.gov/
or for the third-party designee. You also do not have to provide formspubs. Click on “More Information” and then on “Comment on Tax Forms and Publications.” Or you can write to Inyour daytime phone number.
ternal Revenue Service, Individual and Specialty Forms and
You are not required to provide the information requested on Publications Branch, SE:W:CAR:MP:T:I, 1111 Constitution
a form that is subject to the Paperwork Reduction Act unless the Ave. NW, IR-6526, Washington, DC 20224. Do not send your
form displays a valid OMB control number. Books or records return to this address. Instead, see the addresses at the end of
relating to a form or its instructions must be retained as long as these instructions.
their contents may become material in the administration of any
Although we cannot respond individually to each comment
Internal Revenue law.
received, we do appreciate your feedback and will consider your
We ask for tax return information to carry out the tax laws of comments as we revise our tax forms and instructions.
the United States. We need it to figure and collect the right
Estimates of Taxpayer Burden
amount of tax.
The table below shows burden estimates based upon current
If you do not file a return, do not provide the information we statutory requirements as of January 2013 for taxpayers filing a
ask for, or provide fraudulent information, you may be charged 2012 Form 1040, 1040A, or 1040EZ tax return. Time spent and
penalties and be subject to criminal prosecution. We may also out-of-pocket costs are presented separately. Time burden is
have to disallow the exemptions, exclusions, credits, deductions, broken out by taxpayer activity, with record keeping representor adjustments shown on your tax return. This could make the ing the largest component. Out-of-pocket costs include any extax higher or delay any refund. Interest may also be charged.
penses incurred by taxpayers to prepare and submit their tax returns.
Examples include tax return preparation and submission
Generally, tax returns and return information are confidenfees,
postage
and photocopying costs, and tax preparation softtial, as stated in Code section 6103. However, Code section
ware
costs.
While
these estimates do not include burden associ6103 allows or requires the Internal Revenue Service to disclose
ated
with
post-filing
activities, IRS operational data indicate that
or give the information shown on your tax return to others as deelectronically
prepared
and filed returns have fewer arithmetic
scribed in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, errors, implying lower post-filing burden.
both civil and criminal, and to cities, states, the District of CoReported time and cost burdens are national averages and do
lumbia, and U.S. commonwealths or possessions to carry out
not necessarily reflect a “typical” case. Most taxpayers experitheir tax laws. We may disclose your tax information to the Deence lower than average burden, with taxpayer burden varying
partment of Treasury and contractors for tax administration purconsiderably by taxpayer type. For instance, the estimated averposes; and to other persons as necessary to obtain information
age time burden for all taxpayers filing a Form 1040, 1040A, or
needed to determine the amount of or to collect the tax you owe.
1040EZ is 13 hours, with an average cost of $210 per return.
We may disclose your tax information to the Comptroller GenThis average includes all associated forms and schedules, across
eral of the United States to permit the Comptroller General to
all preparation methods and taxpayer activities. The average
review the Internal Revenue Service. We may disclose your tax
burden for taxpayers filing Form 1040 is about 16 hours and
information to committees of Congress; federal, state, and local
$270; the average burden for taxpayers filing Form 1040A is
child support agencies; and to other federal agencies for the pur-

-90-

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, non-business 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)

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

. . . .

.

6

.

13

. . . .

All
Other

.

100

.

. . . .

. . . .

Tax
Planning

.

All taxpayers . . . . . .
Primary forms filed
1040 . . . . . . . .
1040A . . . . . . .
1040EZ . . . . . .
Type of taxpayer
Nonbusiness****
Business**** . .

.

Percentage
of Returns

. . . .

Record
Keeping

Average
Cost
(Dollars)**

Primary Form Filed or
Type of Taxpayer

.

Total
Time*

Form
Completion
and
Submission

*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***Rounds to less than one dollar.
****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.

-91-

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.
For faster ways of getting the items you need, go to www.irs.gov/formspubs.

TIP
Do not send your tax return to the address shown on this
page. Instead, see the addresses at the end of these instructions.

How To Use the Order Form

Circle the items you need on the order form below. Use the Mail Your Order Form To:
blank spaces to order items not listed. If you need more space,
attach a separate sheet of paper.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Print or type your name and address accurately in the space
Bloomington, IL 61705-6613
provided below to ensure delivery of your order. Enclose the order form in an envelope and mail it to the IRS address shown on
this page. You should receive your order within 10 business
days after receipt of your request.
▲

Cut here

▲

Save Money and Time by Going Online!
Download or order these and other tax products at www.irs.gov/formspubs

Order Form

Name

Please print.
Postal mailing address

Apt./Suite/Room

City

State

ZIP code
International postal code

Foreign country
Daytime phone number
(

Circle the forms and
publications you need. The
instructions for any form
you order will be included.
Use the blank spaces to
order items not listed.

)

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

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

-92-

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%

Law enforcement and
general government
2%

Personal income
taxes
30%

Excise, customs, estate,
gift, and miscellaneous
taxes
6%

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 30, 2011), Federal income was $2.303 trillion and outlays were $3.603 trillion, leaving a deficit of $1.3
trillion.
Footnotes for Certain Federal Outlays

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%

2. National defense, veterans, and foreign affairs: About
20% of outlays were to equip, modernize, and pay our armed
forces and to fund national defense activities; about 3% were for
veterans' benefits and services; and about 1% were for international activities, including military and economic assistance to
foreign countries and the maintenance of United States embassies abroad.
3. Physical, human, and community development: These
outlays were for agriculture; natural resources; environment;
transportation; aid for elementary and secondary education and
direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs.
4. Social programs: About 15% of total outlays were for
Medicaid, food stamps, temporary assistance for needy families,
supplemental security income, and related programs; and the remaining outlays were for health research and public health programs, unemployment compensation, assisted housing, and social services.

1. Social security, Medicare, and other retirement: These
programs provide income support for the retired and disabled
and medical care for the elderly.

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.

-93-

Index to Instructions
A
Address change . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Alaska Permanent Fund dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Alien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Allocated tip income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Alternative minimum tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Amended return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Amount you owe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
Annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

Form 1040A or Form 1040? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Forms, how to get . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89, 92
Forms W-2, 1098, and 1099, where to report certain items from . . . . . . . 11
Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21, 22
Free File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Free tax help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89

H
Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Help (free) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84
How to comment on forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90

B
Blindness . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32, 34

C
Capital gain distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23, 35, 36
Nominee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Child and dependent care expenses, credit for . . . . . . . . . . . . . . . . . . . . . . . . . 36
Child tax credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17, 38, 64
Common mistakes, how to avoid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Community property states . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Credit for the elderly or the disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

D
Death of a taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83
Death of spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16, 83
Debt held by the public, gift to reduce . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83
Deductions for contributions to an individual retirement arrangement
(IRA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Dependent care benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Dependents:
Exemptions for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Standard deduction for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Direct deposit of refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Disclosure, Privacy, and Paperwork Reduction Act Notice . . . . . . . . . . . . . 90
Dividends:
Nominee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Qualified dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Dual-status aliens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Dual-Status Aliens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

I
Identity theft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83
Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21, 27
Income tax withheld (federal) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Individual retirement arrangement (IRA):
Contributions to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Distributions from . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23, 24
Individual taxpayer identification number . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Injured spouse claim . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Innocent spouse relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Installment payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Interest income:
Taxable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Tax-exempt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Interest—late payment of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67, 85
Itemized deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

L
Line instructions for Form 1040A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Living abroad, U.S. citizens and resident aliens . . . . . . . . . . . . . . . . . . . . . . . . 21
Lump-sum distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

M
Married persons:
Filing joint returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Filing separate returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Living apart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Mileage rates, standard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Moving expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

N

E
Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41, 47, 63
Combat pay, nontaxable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Education credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Elderly persons:
Credit for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Standard deduction for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Electronic filing (e-file) . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 5, 11, 13, 64, 66, 68, 89
Estimated tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39, 82
Excess social security and tier 1 RRTA tax withheld . . . . . . . . . . . . . . . . . . . 64
Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16, 20
Extension of time to file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Extensions of time to file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64

F
Filing requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5, 11
Filing status—which box to check . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 16
Foreign accounts and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Foreign-source income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Name, address, and social security number . . . . . . . . . . . . . . . . . . . . . . . . 13, 14
Name change . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Nonresident alien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5, 14
Nonresident Alien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

O
Offsets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Order form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92

P
Payments, amount you owe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
Penalty:
Estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67, 68
Late filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Late payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Pensions and annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Preparer, tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68, 69
Presidential election—$3 check-off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

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Private delivery services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Publications:
Publications, how to get . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
How to get . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
Public debt, gift to reduce the . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83

Q
Qualified dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Qualified dividends and capital gain tax worksheet . . . . . . . . . . . . . . . . . . . . 36

R
Railroad retirement benefits:
Treated as a pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Treated as social security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Refund information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
Refund offset . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Refund of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Refunds of state and local income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Resident aliens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Retirement savings contributions credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Rights of taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Rollovers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23, 25
Rounding off to whole dollars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

S
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21, 22
Scholarship and fellowship grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Sign your return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
Single person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Social security benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27, 28
Social security number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
State and local income taxes, refunds of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

T
Tax assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84
Tax Counseling for the Elderly (TCE) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84
Tax-exempt interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Tax figured by the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Taxpayer Advocate Service (TAS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Tax table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
Telephone assistance—federal tax information . . . . . . . . . . . . . . . . . . . . . . . . 86
TeleTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
Third party designee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
Tip income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Tuition and fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

U
Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

V
Volunteer Income Tax Assistance Program (VITA) . . . . . . . . . . . . . . . . . . . . 84

W
Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21, 22
What's new . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Who can use Form 1040A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Who must use Form 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Who should file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Widows and widowers, qualifying . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Withholding and estimated tax payments for 2013 . . . . . . . . . . . . . . . . . . . . . 82

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Where Do You File?

Mail your return to the address shown below that
applies to you. If you want to use a private
delivery service, see Private Delivery Services
under Filing Requirements, earlier.

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 73301-0015

Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New
Mexico, Oregon, Utah, Washington, Wyoming

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0015

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 93888-0015

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 64999-0015

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 64999-0015

Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008

A foreign country, America Samoa, or Puerto Rico (or are excluding
income under Internal Revenue Code 933), or uses an APO or FPO
address, or files Form 2555, 2555-EZ, 4563, or 8891, or is a
dual-status alien or nonpermanent resident of Guam or the Virgin
Islands.

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

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