U.S. Individual Income Tax Return Forms

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1040 (and

TREASURY/IRS
1040-SR)
INSTRUCTIONS
AND
OMB USE
ONLY DRAFT
November 3, 2023

TAX YEAR

R

2023

Including the instructions for
Schedules 1 through 3

2023 Changes
See What’s New in these instructions.

Future Developments
See IRS.gov and IRS.gov/Forms, and for the latest information about developments related to Forms 1040 and
1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.

Free File is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.
Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments.
Department of the Treasury Internal Revenue Service www.irs.gov
Nov 2, 2023

Cat. No. 24811V

Table of Contents
Contents
Department
of the
Treasury

Page

What's New . . . . . . . . . . . . . . . . . . . . . . . . 6

Contents

Page

Sign Your Return . . . . . . . . . . . . . . . . 63
Assemble Your Return . . . . . . . . . . . . . 64

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Internal
Revenue
Service

Filing Requirements . . . . . . . . . . . . . . . . . . 8
Do You Have To File? . . . . . . . . . . . . . . 8
When and Where Should You File? . . . . . 8

Line Instructions for Forms 1040 and
1040-SR . . . . . . . . . . . . . . . . .
Name and Address . . . . . . . . . .
Social Security Number (SSN) . .
Filing Status . . . . . . . . . . . . . .
Dependents, Qualifying Child for
Child Tax Credit, and Credit for
Other Dependents . . . . . . . . .
Income . . . . . . . . . . . . . . . . . .
Total Income and Adjusted Gross
Income . . . . . . . . . . . . . . . .
Tax and Credits . . . . . . . . . . . .
Payments . . . . . . . . . . . . . . . .
Refund . . . . . . . . . . . . . . . . . .
Amount You Owe . . . . . . . . . . .

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2023 Tax Table . . . . . . . . . . . . . . . . . . . . . 65

General Information . . . . . . . . . . . . . . . . . 78
Refund Information . . . . . . . . . . . . . . . . . . 84
Instructions for Schedule 1 . . . . . . . . . . . . . 85

Instructions for Schedule 2 . . . . . . . . . . . . . 97

Instructions for Schedule 3 . . . . . . . . . . . . 102

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31
31
38
58
60

Tax Topics . . . . . . . . . . . . . . . . . . . . . . . 105
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . 107
Major Categories of Federal Income and
Outlays for Fiscal Year 2022 . . . . . . . . 109

Index . . . . . . . . . . . . . . . . . . . . . . . . . . 111

Form 1040 and 1040-SR
Helpful Hints

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For 2023, you will use Form 1040 or, if you were born before January 2, 1959, you have the option to use
Form 1040-SR.

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

IF YOU...

THEN USE...

Have additional income, such as business or farm income or
loss, unemployment compensation, or prize or award money.

Schedule 1, Part I

Have any adjustments to income, such as student loan
interest, self-employment tax, or educator expenses.

Schedule 1, Part II

Owe alternative minimum tax (AMT) or need to make an
excess advance premium tax credit repayment.

Schedule 2, Part I

Owe other taxes, such as self-employment tax, household
employment taxes, additional tax on IRAs or other qualified
retirement plans and tax-favored accounts.

Schedule 2, Part II

Can claim a nonrefundable credit (other than the child tax credit
or the credit for other dependents), such as the foreign tax credit,
education credits, or general business credit.

Schedule 3, Part I

Can claim a refundable credit (other than the earned income
credit, American opportunity credit, or additional child tax credit),
such as the net premium tax credit.
Have other payments, such as an amount paid with a request for
an extension to file or excess social security tax withheld.

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Schedule 3, Part II

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

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What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the
IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify
for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything
possible to resolve your issue. TAS can help you if:
• Your problem is causing a financial difficulty for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
How can you reach TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:
• Go to TaxpayerAdvocate.IRS.gov/contact-us;
• Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you
can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;
• Check your local directory; or
• Call TAS toll free at 877-777-4778.
How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website
TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights.
Know them. Use them.

How else does TAS help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it
to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate
Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with
the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition,
LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak
English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see
the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This
publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).

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

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Affordable Care Act — What You Need To Know
Requirement To Reconcile Advance Payments of the Premium Tax Credit
The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible
individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance
company.

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If you or a family member enrolled in health insurance through the Marketplace and advance payments of the
premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach
Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.
The Marketplace is required to send Form 1095-A by January 31, 2024, listing the advance payments and other
information you need to complete Form 8962.
1. You will need Form 1095-A from the Marketplace.

2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments.

3. Include Form 8962 with your Form 1040, Form 1040-SR, or Form 1040-NR. (Don’t include Form 1095-A.)

Health Coverage Reporting

If you or someone in your family was an employee in 2023, the employer may be required to send you Form
1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if
so, information about the offer. You should receive Form 1095-C by early March 2024. This information may be
relevant if you purchased health insurance coverage for 2023 through the Health Insurance Marketplace and
wish to claim the premium tax credit on Schedule 3, line 9. However, you don’t need to wait to receive this form
to file your return. You may rely on other information received from your employer. If you don’t wish to claim the
premium tax credit for 2023, you don’t need the information in Part II of Form 1095-C. For more information on
who is eligible for the premium tax credit, see the Instructions for Form 8962.

Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about
health insurance options for you and your family, how to buy health insurance, and how you might qualify to get
financial assistance to buy health insurance.

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What's New

For information about any additional changes to the 2023 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/
Form1040.

• New line 6m was added to report
the credit for previously owned clean
vehicles from Form 8936.
• Line 13c will be used to report the
elective payment election amount from
Form 3800.
Credits for qualified sick and family
leave wages. The credits for qualified
sick and family leave wages paid in
2023 for leave taken before April 1,
2021, and for leave taken after March
31, 2021, and before October 1, 2021,
are now reported on Schedule 3,
line 13z. See Schedule H (Form 1040)
for more information.
Alternative motor vehicle credit. The
alternative motor vehicle credit has expired.
Self-employed health insurance deduction. If you can take the self-employed health insurance deduction on
Schedule 1, line 17, and you can't use
the Self-Employed Health Insurance Deduction Worksheet in these instructions,
you will now use Form 7206, instead of
Pub. 535, to figure your deduction.
Qualified
charitable
distribution
one-time election. Beginning in 2023,
you can elect to make a one-time distribution up to $50,000 from an individual
retirement account to charities through a
charitable remainder annuity trust, a
charitable remainder unitrust, or a charitable gift annuity each of which is funded only by qualified charitable distributions. See Pub. 590-B for more
information.
Increase in required minimum distribution age. If you reach age 72 in
2023, the required beginning date for
your first required minimum distribution

is April 1, 2025. See Pub. 590-B for
more information.
Insurance premiums for retired public safety officers. Eligible retired public safety officers can exclude from income up to $3,000 of distributions from
their eligible retirement plan that is paid
directly to them and is used to pay for
health insurance premiums. For more information, see Insurance Premiums for
Retired Public Safety Officers, later.
Exception to the 10% additional tax
for early distributions. The exception
to the 10% additional tax for early distributions include the following.
• Distributions from a retirement
plan in connection with federally declared disasters.
• Distributions from a retirement
plan made to someone who is terminally
ill.
• Distributions to firefighters at age
50 or with 25 years of service under the
plan.
See Form 5329 and Pub. 590-B for more
information.
Direct File. The IRS is taking steps to
implement a Direct File pilot during the
2024 filing season. This pilot will give
eligible taxpayers an option to prepare
and electronically file their 2023 federal
tax returns directly with the IRS for free.
The Direct File pilot will be offered to
eligible taxpayers in 13 states who have
relatively simple tax returns reporting
only certain types of income and claiming limited credits and deductions. See
IRS.gov/DirectFile for pilot information
and updates.

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Due date of return. File Form 1040 or
1040-SR by April 15, 2024. If you live
in Maine or Massachusetts, you have
until April 17, 2024, because of the Patriots’ Day and Emancipation Day holidays.
Standard deduction amount increased. For 2023, the standard deduction amount has been increased for all
filers. The amounts are:
• Single or Married filing separately—$13,850.
• Married filing jointly or Qualifying surviving spouse—$27,700.
• Head of household—$20,800.
Additional child tax credit amount increased. The maximum additional child
tax credit amount has increased to
$1,600 for each qualifying child.
New clean vehicle credit. The credit
for new qualified plug-in electric drive
motor vehicles has changed. This credit
is now known as the clean vehicle credit. The maximum amount of the credit
and some of the requirements to claim
the credit have changed. The credit is
still reported on Form 8936 and Schedule 3, line 6f. For more information, see
Form 8936.
Previously owned clean vehicle credit.
This credit is available for previously
owned clean vehicles acquired and
placed in service after 2022. For more
information, see Form 8936.
New lines on Schedule 3. This year
Schedule 3 has new lines.
• Line 5 has been separated into
lines 5a and 5b so that the residential
clean energy credit and the energy efficient home improvement credit reported
on Form 5695 each have their own line.

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Free Software Options for Doing Your Taxes
Why have millions of Americans used Free File?

• Security—Free File uses the latest encryption technology to safeguard your information.
• Flexible Payments—File early; pay by April 15, 2024 (for most people).
• Greater Accuracy—Fewer errors mean faster processing.
• Quick Receipt—Get an acknowledgment that your return was received and accepted.
• Go Green—Reduce the amount of paper used.
• It’s Free—through IRS.gov/FreeFile.
• Faster Refunds—Join the eight in 10 taxpayers who get their refunds faster by using

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direct deposit and e-file.

Do Your Taxes for Free

If your adjusted gross income was $79,000 or less in 2023, you can use free tax software to prepare and e-file your tax return.
Earned more? Use Free File Fillable Forms.
Free File. This public–private partnership, between the IRS and tax software providers, makes approximately a dozen
brand-name commercial software products and e-file available for free. Seventy percent of the nation’s taxpayers are eligible.

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

You can review each software provider’s criteria for free usage or use an online tool to find which free software products match
your situation. Some software providers offer state tax return preparation for free.
Free File Fillable Forms. The IRS offers electronic versions of IRS paper forms that can also be e-filed for free. Free File
Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File
Fillable Forms does basic math calculations. It supports only federal tax forms.

Free Tax Help Available Nationwide
Volunteers are available in communities nationwide providing free tax assistance to low-to-moderate income (generally under
$64,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and
electronically file their own tax return with the assistance of an IRS-certified volunteer.
See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov/VITA for a VITA/TCE
site near you!

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

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

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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.

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Do You Have To File?

Use Chart A, B, or C to see if you must
file a return. U.S. citizens who lived in
or had income from a U.S. territory
should see Pub. 570. Residents of Puerto
Rico can use Tax Topic 901 to see if they
must file.
Even if you do not otherwise

TIP have to file a return, you should

file one to get a refund of any
federal income tax withheld. You should
also file if you are eligible for any of the
following credits.

•
•
•
•
•
•

Earned income credit.
Additional child tax credit.
American opportunity credit.
Credit for federal tax on fuels.
Premium tax credit.
Credits for sick and family leave.

See Pub. 501 for details. Also see
Pub. 501 if you do not have to file but
received a Form 1099-B (or substitute
statement).
Requirement to reconcile advance
payments of the premium tax credit.
If you, your spouse with whom you are
filing a joint return, or a dependent was
enrolled in coverage through the Marketplace for 2023 and advance payments
of the premium tax credit were made for
this coverage, you must file a 2023 return and attach Form 8962. You (or
whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.
You must attach Form 8962 even if
someone else enrolled you, your spouse,
or your dependent. If you are a dependent who is claimed on someone else's
2023 return, you do not have to attach
Form 8962.
Exception for certain children under
age 19 or full-time students. If certain
conditions apply, you can elect to include on your return the income of a
child who was under age 19 at the end

of 2023 or was a full-time student under
age 24 at the end of 2023. To do so, use
Form 8814. If you make this election,
your child doesn't have to file a return.
For details, use Tax Topic 553 or see
Form 8814.
A child born on January 1, 2000, is
considered to be age 24 at the end of
2023. Do not use Form 8814 for such a
child.

Resident aliens. These rules also apply
if you were a resident alien. Also, you
may qualify for certain tax treaty benefits. Generally, you are a resident alien if
you meet either the green card test or the
substantial presence test for 2023. See
Pub. 519 for details.

Nonresident aliens and dual-status aliens. These rules also apply if you were
a nonresident alien or a dual-status alien
and both of the following apply.
• You were married to a U.S. citizen
or resident alien at the end of 2023.
• 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,
CAUTION nonresident alien, or dual-status alien. Most nonresident aliens and
dual-status aliens have different filing
requirements and may have to file Form
1040-NR. Pub. 519 discusses these requirements and other information to
help aliens comply with U.S. tax law.

!

When and Where
Should You File?
File Form 1040 or 1040-SR by April 15,
2024. If you live in Maine or Massachusetts, you have until April 17, because of
the Patriots’ Day and Emancipation Day
holidays. If you file after this date, you
may have to pay interest and penalties.
See Interest and Penalties, later.

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

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

TIP structions provides the current

address for mailing your return. Use these addresses for Forms
1040 or 1040-SR filed in 2024. The address for returns filed after 2024 may be
different. See IRS.gov/Form1040 for any
updates.

What if You Can't File on
Time?

You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you
want to apply for an extension electronically, see Form 4868 for details.
An automatic 6-month extension to file doesn't extend the
CAUTION time to pay your tax. If you
don’t pay your tax by the original due
date of your return, you will owe interest
on the unpaid tax and may owe penalties. See Form 4868.

!

If you are a U.S. citizen or resident
alien, you may qualify for an automatic
extension of time to file without filing
Form 4868. You qualify if, on the due
date of your return, you meet one of the
following conditions.
• You live outside the United States
and Puerto Rico and your main place of
business or post of duty is outside the
United States and Puerto Rico.
• You are in military or naval service
on duty outside the United States and
Puerto Rico.
This extension gives you an extra 2
months to file and pay the tax, but inter-

est 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, 2024, you file Form 4868. This
4-month extension of time to file doesn't
extend the time to pay your tax. See
Form 4868.

ly mailing treated as timely filing/
paying” rule for tax returns and payments. These private delivery services
include only the following.
• FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International
Next Flight Out, FedEx International
Priority, FedEx International First, and
FedEx International Economy.
• DHL Express 9:00, DHL Express
10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL
Import Express 12:00, and DHL Import
Express Worldwide.

• UPS Next Day Air Early A.M.,
UPS Next Day Air, UPS Next Day Air
Saver, UPS 2nd Day Air, UPS 2nd Day
Air A.M., UPS Worldwide Express Plus,
and UPS Worldwide Express.
To check for any updates to the list of
designated private delivery services, go
to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/
PDSStreetAddresses.

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Private Delivery Services

If you choose to mail your return, you
can use certain private delivery services
designated by the IRS to meet the “time-

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

Chart A—For Most People
IF your filing status is . . .

AND at the end of 2023
you were* . . .

THEN file a return if your gross
income** was at least . . .

Single

under 65
65 or older

$13,850
15,700

Married filing jointly***

under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)

$27,700
29,200
30,700

Married filing separately

any age

Head of household

under 65
65 or older

$20,800
22,650

Qualifying surviving spouse

under 65
65 or older

$27,700
29,200

$5

*If you were born on January 1, 1959, you are considered to be age 65 at the end of 2023. (If your spouse died in 2023 or
if you are preparing a return for someone who died in 2023, see Pub. 501.)
**Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from
tax, including any income from sources outside the United States or from the sale of your main home (even if you can
exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and
you lived with your spouse at any time in 2023, or (b) one-half of your social security benefits plus your other gross
income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the
instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income.
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means,
for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your
income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you didn't live with your spouse at the end of 2023 (or on the date your spouse died) and your gross income was at
least $5, you must file a return regardless of your age.

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Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes
unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust.
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the
total of your unearned and earned income.

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Single dependents. Were you either age 65 or older or blind?

No. You must file a return if any of the following apply.
• Your unearned income was over $1,250.
• Your earned income was over $13,850.
• Your gross income was more than the larger of—
• $1,250, or
• Your earned income (up to $13,450) plus $400.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $3,100 ($4,950 if 65 or older and blind).
• Your earned income was over $15,700 ($17,550 if 65 or older and blind).
• Your gross income was more than the larger of—

•
•

$3,100 ($4,950 if 65 or older and blind), or
Your earned income (up to $13,450) plus $2,250 ($4,100 if 65 or older and blind).

Married dependents. Were you either age 65 or older or blind?

No. You must file a return if any of the following apply.
• Your unearned income was over $1,250.
• Your earned income was over $13,850.
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of—
• $1,250, or
• Your earned income (up to $13,450) plus $400.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,750 ($4,250 if 65 or older and blind).
• Your earned income was over $15,350 ($16,850 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—

•
•

$2,750 ($4,250 if 65 or older and blind), or
Your earned income (up to $13,450) plus $1,900 ($3,400 if 65 or older and blind).

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Chart C—Other Situations When You Must File
You must file a return if any of the conditions below apply for 2023.
1.

You owe any special taxes, including any of the following (see the instructions for Schedule 2).
Alternative minimum tax.
Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
Household employment taxes.
Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer
who didn't withhold these taxes.
e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life
insurance and additional taxes on health savings accounts.
f. Recapture taxes.
a.
b.
c.
d.

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2.

You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA
distributions.

3.

You had net earnings from self-employment of at least $400.

4.

You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from
employer social security and Medicare taxes.

5.

Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage
through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the
advance payments.

6.

You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you
are paying in installments under section 965(h) or deferred by making an election under section 965(i).

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Need more information or forms? Visit IRS.gov.

Line
Instructions
for
Forms 1040
and 1040-SR

!

Also see the instructions for Schedule 1 through Schedule 3 that follow the
Form 1040 and 1040-SR instructions.

CAUTION

Free File makes available free brand-name software and free e-file. Visit IRS.gov/
FreeFile for details and to see if you are eligible.
What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if
you were born before January 2, 1959.
Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1
through December 31, 2023, enter the beginning and ending months of your fiscal
year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.
Write-in information. If you need to write a word, code, and/or dollar amount on
Form 1040 or 1040-SR to explain an item of income or deduction, but don't have
enough space to enter the word, code, and/or dollar amount, you can put an asterisk
next to the applicable line number and put a footnote at the bottom of page 2 of your
tax return indicating the line number and the word, code, and/or dollar amount you
need to enter.
Section references are to the Internal Revenue Code.

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Name and Address

Print or type the information in the
spaces provided. If you are married filing a separate return, enter your spouse's
name in the entry space below the filing
status checkboxes instead of below your
name.
If you filed a joint return for
TIP 2022 and you are filing a joint
return for 2023 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2022
return.

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

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

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

Foreign Address

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

Death of a Taxpayer
See Death of a Taxpayer under General
Information, later.

Social Security
Number (SSN)
An incorrect or missing SSN can increase your tax, reduce your refund, or
delay your refund. To apply for an SSN,
fill in Form SS-5 and return it, along
with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5
online at SSA.gov/forms/ss-5.pdf, from
your local SSA office, or by calling the
SSA at 800-772-1213. It usually takes
about 2 weeks to get an SSN once the
SSA has all the evidence and information it needs.
Check that both the name and SSN
on your Forms 1040 or 1040-SR, W-2,
and 1099 agree with your social security
card. If they don’t, certain deductions
and credits on Form 1040 or 1040-SR
may be reduced or disallowed and you

Need more information or forms? Visit IRS.gov.

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may not receive credit for your social
security earnings. If your Form W-2
shows an incorrect SSN or name, notify
your employer or the form-issuing agent
as soon as possible to make sure your
earnings are credited to your social security record. If the name or SSN on
your social security card is incorrect,
call the SSA.
Once you are issued an SSN, use it to
file your tax return. Use your SSN to file
your tax return even if your SSN does
not authorize employment or if you have
been issued an SSN that authorizes employment and you lose your employment authorization. An ITIN will not be
issued to you once you have been issued
an SSN. If you received your SSN after
previously using an ITIN, stop using
your ITIN. Use your SSN instead.

IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens
If you are a nonresident or resident alien
and you don’t have and aren’t eligible to
get an SSN, you must apply for an ITIN.
It takes about 7 weeks to get an ITIN.
If you already have an ITIN, enter it
wherever your SSN is requested on your
tax return.
Some ITINs must be renewed. If you
haven't used your ITIN on a federal tax
return at least once for tax years 2020,
2021, or 2022, it has expired and must
be renewed if you need to file a federal

tax return. You don't need to renew your
ITIN if you don't need to file a federal
tax return. You can find more information at IRS.gov/ITIN.
ITINs assigned before 2013
TIP have expired and must be renewed if you need to file a tax
return. If you previously submitted a renewal application and it was approved,
you do not need to renew again unless
you haven't used your ITIN on a federal
tax return at least once for tax years
2020, 2021, or 2022.

Filing Status
Check only the filing status that applies
to you. The ones that will usually give
you the lowest tax are listed last.
• Married filing separately.
• Single.
• Head of household.
• Married filing jointly.
• Qualifying surviving spouse.
For information about marital status, see
Pub. 501.

file a joint return, you can't choose to
file separate returns for that year after
the due date of the return.
Joint and several tax liability. If you
file a joint return, both you and your
spouse are generally responsible for the
tax and interest or penalties due on the
return. This means that if one spouse
doesn't pay the tax due, the other may
have to. Or, if one spouse doesn't report
the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file
separately if:
• You believe your spouse isn't reporting all of their income, or
• You don’t want to be responsible
for any taxes due if your spouse doesn't
have enough tax withheld or doesn't pay
enough estimated tax.
See the instructions for Married Filing
Separately. Also see Innocent Spouse
Relief under General Information, later.

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An ITIN is for tax use only. It doesn't
entitle you to social security benefits or
change your employment or immigration status under U.S. law.
For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.

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

Nonresident Alien Spouse
If your spouse is a nonresident alien,
your spouse must have either an SSN or
an ITIN if:
• You file a joint return, 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. The fund
also helps pay for pediatric medical research. If you want $3 to go to this fund,
check the box. If you are filing a joint
return, your spouse can also have $3 go
to the fund. If you check a box, your tax
or refund won't change.

More than one filing status can

TIP apply to you. You can choose

the one for which you qualify
that will give you the lowest tax.

Single

You can check the “Single” box at the
top of Form 1040 or 1040-SR if any of
the following was true on December 31,
2023.
• 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 2023, your divorce wasn't
final (an interlocutory decree), you are
considered married and can't check the
box.
• You were widowed before January
1, 2023, and didn't remarry before the
end of 2023. But if you have a child,
you may be able to use the qualifying
surviving spouse filing status. See the
instructions for Qualifying Surviving
Spouse, later.

Married Filing Jointly
You can check the “Married filing jointly” box at the top of Form 1040 or
1040-SR if any of the following apply.
• You were married at the end of
2023, even if you didn't live with your
spouse at the end of 2023.
• Your spouse died in 2023 and you
didn't remarry in 2023.
• You were married at the end of
2023 and your spouse died in 2024 before filing a 2023 return.
A married couple filing jointly report
their combined income and deduct their
combined allowable expenses on one return. They can file a joint return even if
only one had income or if they didn't
live together all year. However, both
persons must sign the return. Once you
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Nonresident aliens and dual-status aliens. Generally, a married couple can't
file a joint return if either spouse is a
nonresident alien at any time during the
year. However, if you were a nonresident alien or a dual-status alien and were
married to a U.S. citizen or resident alien at the end of 2023, you can elect to
be treated as a resident alien and file a
joint return. See Pub. 519 for details.

Married Filing Separately
Check the “Married filing separately”
box at the top of Form 1040 or 1040-SR
if you are married, at the end of 2023,
and file a separate return. Enter your
spouse’s name in the entry space below
the filing status checkboxes. Be sure to
enter your spouse’s SSN or Individual
Taxpayer Identification Number (ITIN)
in the space for spouse’s SSN on Form
1040 or 1040-SR. If your spouse doesn’t
have and isn’t required to have an SSN
or ITIN, enter “NRA” in the entry space
below the filing status checkboxes.
For electronic filing, enter the spouse's name or “NRA” if the spouse
doesn’t have an SSN or ITIN in the entry space below the filing status checkboxes.
If you are married and file a separate
return, you generally report only your
own income, deductions, and credits.
Generally, you are responsible only for
the tax on your own income. Different

Need more information or forms? Visit IRS.gov.

rules apply to people in community
property states; see Pub. 555.
However, you will usually pay more
tax than if you use another filing status
for which you qualify. Also, if you file a
separate return, you can't take the student loan interest deduction or the education credits, and you will only be able
to take the earned income credit and
child and dependent care credit in very
limited circumstances. You also can't
take the standard deduction if your
spouse itemizes deductions. For situations when you might want to file separately, see Joint and several tax liability,
earlier.

Test 2. You paid over half the cost of
keeping up a home in which you lived
and in which one of the following also
lived for more than half of the year (if
half or less, see Exception to time lived
with you, later).
1. Any person whom you can claim
as a dependent. But don’t include:
a. Your child whom you claim as
your dependent because of the rule for
Children of divorced or separated parents under Who Qualifies as Your Dependent, later;
b. Any person who is your dependent only because the person lived with
you for all of 2023; or
c. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later.
2. Your unmarried qualifying child
who isn't your dependent.
3. Your married qualifying child
who isn't your dependent only because
you can be claimed as a dependent on
someone else's 2023 return.
4. Your qualifying child who, even
though you are the custodial parent, isn't
your dependent because of the rule for
Children of divorced or separated parents under Who Qualifies as Your Dependent, later.
If the child isn't claimed as your dependent, enter the child's name in the entry space below the filing status checkboxes. If you don’t enter the name, it
will take us longer to process your return.

juvenile facility, count as time lived in
the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.
If the person for whom you kept up a
home was born or died in 2023, you still
may be able to file as head of household.
If the person is your qualifying child, the
child must have lived with you for more
than half the part of the year the child
was alive. If the person is anyone else,
see Pub. 501. Similarly, if you adopted
the person for whom you kept up a
home in 2023, the person was lawfully
placed with you for legal adoption by
you in 2023, or the person was an eligible foster child placed with you during
2023, the person is considered to have
lived with you for more than half of
2023 if your main home was this person’s main home for more than half the
time since the person was adopted or
placed with you in 2023.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.

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You may be able to file as head

TIP of household if you had a child

living with you and you lived
apart from your spouse during the last 6
months of 2023. See Married persons
who live apart, later.

Head of Household

You can check the “Head of household”
box at the top of Form 1040 or 1040-SR
if you are unmarried and provide a home
for certain other persons. You are considered unmarried for this purpose if any
of the following applies.
• You were legally separated according to your state law under a decree of
divorce or separate maintenance at the
end of 2023. But if, at the end of 2023,
your divorce wasn't final (an interlocutory decree), you are considered married.
• You are married but lived apart
from your spouse for the last 6 months
of 2023 and you meet the other rules under Married persons who live apart, later.
• You are married and your spouse
was a nonresident alien at any time during the year and the election to treat the
alien spouse as a resident alien is not
made.
Check the “Head of household” box only if you are unmarried (or considered
unmarried) and either Test 1 or Test 2
applies.
Test 1. You paid over half the cost of
keeping up a home that was the main
home for all of 2023 of your parent
whom you can claim as a dependent, except under a multiple support agreement
(see Who Qualifies as Your Dependent,
later). Your parent didn't have to live
with you.

Qualifying child. To find out if someone is your qualifying child, see Step 1
under Who Qualifies as Your Dependent,
later.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.
The dependents you claim are

TIP those you list by name and SSN
in the Dependents section on
Form 1040 or 1040-SR.
Exception to time lived with you.
Temporary absences by you or the other
person for special circumstances, such
as school, vacation, business, medical
care, military service, or detention in a

Need more information or forms? Visit IRS.gov.

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Married persons who live apart. Even
if you weren’t divorced or legally separated at the end of 2023, you are considered unmarried if all of the following
apply.
• You lived apart from your spouse
for the last 6 months of 2023. 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 2023.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2023 (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 the child under the rule for Children of divorced or separated parents
under Who Qualifies as Your Dependent,
later.
Adopted child. An adopted child is
always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.

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

Qualifying Surviving
Spouse

The dependents you claim are

TIP those you list by name and SSN
in the Dependents section on
Form 1040 or 1040-SR.
Exception to time lived with you.
Temporary absences by you or the child
for special circumstances, such as
school, vacation, business, medical care,
military service, or detention in a juvenile facility, count as time lived in the
home. Also see Kidnapped child, later,
under Who Qualifies as Your Dependent,
if applicable.
A child is considered to have lived
with you for all of 2023 if the child was
born or died in 2023 and your home was
the child's home for the entire time the
child was alive. Similarly, if you adopted the child in 2023, or the child was
lawfully placed with you for legal adoption by you in 2023, the child is considered to have lived with you for all of
2023 if your main home was this child's
main home for the entire time since the
child was adopted or placed with you in
2023.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.

• Received new digital assets as a
result of mining, staking, and similar activities;
• Received digital assets as a result
of a hard fork;
• Disposed of digital assets in exchange for property or services;
• Disposed of a digital asset in exchange or trade for another digital asset;
• Sold a digital asset;
• Otherwise disposed of any other financial interest in a digital asset.

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You can check the “Qualifying surviving
spouse” box at the top of Form 1040 or
1040-SR and use joint return tax rates
for 2023 if all of the following apply.
1. Your spouse died in 2021 or 2022
and you didn't remarry before the end of
2023.
2. You have a child or stepchild (not
a foster child) whom you can claim as a
dependent or could claim as a dependent
except that, for 2023:
a. The child had gross income of
$4,700 or more,
b. The child filed a joint return, or
c. You could be claimed as a dependent on someone else’s return.
If the child isn’t claimed as your dependent, enter the child’s name in the
entry space below the filing status
checkboxes. If you don’t enter the name,
it will take us longer to process your return.
3. This child lived in your home for
all of 2023. If the child didn't live with
you for the required time, see Exception
to time lived with you, later.
4. You paid over half the cost of
keeping up your home.
5. You could have filed a joint return with your spouse the year your
spouse died, even if you didn't actually
do so.
If your spouse died in 2023, you can't
file as qualifying surviving spouse. Instead, see the instructions for Married
Filing Jointly, earlier.
Adopted child. An adopted child is always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.

Digital Assets
Digital assets are any digital representations of value that are recorded on a
cryptographically secured distributed
ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies,
such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be
treated as a digital asset for federal income tax purposes.
Check the “Yes” box next to the
question on digital assets on page 1 of
Form 1040 or 1040-SR if at any time
during 2023, you (a) received (as a reward, award, or payment for property or
services); or (b) sold, exchanged, or otherwise disposed of a digital asset (or any
financial interest in any digital asset).
For example, check “Yes” if at any
time during 2023 you:
• Received digital assets as payment
for property or services provided;
• Received digital assets as a result
of a reward or award;

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You have a financial interest in a digital asset if you are the owner of record
of a digital asset, or have an ownership
stake in an account that holds one or
more digital assets, including the rights
and obligations to acquire a financial interest, or you own a wallet that holds
digital assets.

The following actions or transactions
in 2023, alone, generally don’t require
you to check “Yes”:
• Holding a digital asset in a wallet
or account;
• Transferring a digital asset from
one wallet or account you own or control to another wallet or account that you
own or control; or
• Purchasing digital assets using
U.S. or other real currency, including
through the use of electronic platforms
such as PayPal and Venmo.
Do not leave the question unanswered. You must answer “Yes” or “No”
by checking the appropriate box. For
more information, go to IRS.gov/
VirtualCurrencyFAQs.
How To Report Digital Asset
Transactions
If, in 2023, you disposed of any digital
asset, which you held as a capital asset,
through a sale, trade, exchange, payment, or other transfer, check “Yes” and
use Form 8949 to calculate your capital
gain or loss and report that gain or loss
on Schedule D (Form 1040).
If you received any digital asset as
compensation for services or disposed of
any digital asset that you held for sale to
customers in a trade or business, you
must report the income as you would report other income of the same type (for
example, W-2 wages on Form 1040 or
1040-SR, line 1a, or inventory or services on Schedule C).

Need more information or forms? Visit IRS.gov.

If you disposed of any digital asset by
gift, you may be required to file Form
709. See the Instructions for Form 709
to learn Who Must File and Transfers
Subject to the Gift Tax.

Age/Blindness
If you or your spouse (if you are married
and filing a joint return) were born before January 2, 1959, or were blind at
the end of 2023, check the appropriate
boxes on the line labeled “Age/Blindness.”
Don’t check any boxes for your
spouse if your filing status is head of
household.
Death of spouse in 2023. If your
spouse was born before January 2, 1959,
but died in 2023 before reaching age 65,
don’t check the box that says “Spouse
was born before January 2, 1959.”
A person is considered to reach age
65 on the day before the person’s 65th
birthday.

• Your field of vision is 20 degrees
or less.
If your eye condition isn't likely to
improve beyond the conditions listed
above, you can get a statement certified
by your eye doctor (ophthalmologist or
optometrist) to this effect instead.

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Standard Deduction

If you are filing Form 1040-SR,
TIP you can find a Standard Deduction Chart on the last page of
that form that can calculate the amount
of your standard deduction in most situations.
Don’t file the Standard Deduction
Chart with your return.

Single and Married Filing
Jointly

If you or your spouse (if you are married
and filing a joint return) can be claimed
as a dependent on someone else’s return,
check the appropriate box in the Standard Deduction section.
If you are married and file a joint return, you can be claimed as a dependent
on someone else's return if you file the
joint return only to claim a refund of
withheld income tax or estimated tax
paid.
If you were a dual-status alien, check
the “Spouse itemizes on a separate return or you were a dual-status alien”
box. If you were a dual-status alien and
you file a joint return with your spouse
who was a U.S. citizen or resident alien
at the end of 2023 and you and your
spouse agree to be taxed on your combined worldwide income, don’t check
the box.

Example. Your spouse was born on
February 14, 1958, and died on February
13, 2023. Your spouse is considered age
65 at the time of death. Check the appropriate box for your spouse. However, if
your spouse died on February 12, 2023,
your spouse isn't considered age 65.
Don’t check the box.
Death of taxpayer in 2023. If you are
preparing a return for someone who died
in 2023, see Pub. 501 before completing
the standard deduction information.

Blindness
If you weren’t totally blind as of December 31, 2023, you must get a statement
certified by your eye doctor (ophthalmologist or optometrist) that:
• You can't see better than 20/200 in
your better eye with glasses or contact
lenses, or

Need more information or forms? Visit IRS.gov.

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You must keep the statement for your
records.

If you receive a notice or letter but
you would prefer to have it in Braille or
large print, you can use Form 9000, Alternative Media Preference, to request
notices in an alternative format including Braille, large print, audio, or electronic. You can attach Form 9000 to
your return or mail it separately.
• You can download, or view online,
tax forms and publications in a variety
of formats including text-only, Braille
ready files, browser-friendly HTML
(other than tax forms), accessible PDF,
and large print.

Married Filing Separately

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

If your filing status is married filing
separately and your spouse was born before January 2, 1959, or was blind at the
end of 2023, you can check the appropriate box(es) on the line labeled “Age/
Blindness” if your spouse had no income, isn't filing a return, and can't be
claimed as a dependent on another person's return.

Who Qualifies as Your
Dependent

Step 1

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

Do You Have a Qualifying
Child?
A qualifying child is a child who is your...

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

TIP

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 ...

The dependents you claim are those you list by name
and SSN in the Dependents section on Form 1040 or
1040-SR.

Under age 19 at the end of 2023 and younger than you
(or your spouse if filing jointly)
or

Before you begin. See the definition of Social security number, later. If you want to claim the child tax credit or the credit
for other dependents, you (and your spouse if filing jointly)
must have an SSN or ITIN issued on or before the due date of
your 2023 return (including extensions). If an ITIN is applied
for on or before the due date of a 2023 return (including extensions) and the IRS issues an ITIN as a result of the application,
the IRS will consider the ITIN as issued on or before the due
date of the return.

Under age 24 at the end of 2023, a student (defined later), and younger than you
(or your spouse if filing jointly)
or
Any age and permanently and totally disabled (defined later)

AND

Who didn't provide over half of their own support for 2023 (see Pub. 501)

AND

Who isn't filing a joint return for 2023
or is filing a joint return for 2023 only to claim a refund of withheld income tax or
estimated tax paid (see Pub. 501 for details and examples)

AND

Who lived with you for more than half of 2023. If the child didn't live with you
for the required time, see Exception to time lived with you, later.

!

If the child meets the conditions to be a qualifying child of any
other person (other than your spouse if filing jointly) for 2023, see
Qualifying child of more than one person, later.

CAUTION

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.

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Step 2

U.S. resident alien. If the child was adopted, see Exception
to citizen test, later.)
Yes. Continue
No. STOP

Is Your Qualifying Child Your
Dependent?

䊲

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

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

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䊲

2. Was the child married?
Yes. See Married
person, later.

You can't claim this child
as a dependent.

No. Continue

䊲

3. Are you filing a joint return for 2023?
Yes. You can claim this
No. Continue
䊲
child as a dependent.
Complete columns (1)
through (3) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this child.
Then, go to Step 3.

4. Could you be claimed as a dependent on someone else's
2023 tax return? (If the person who could claim you on their
2023 tax return is not required to file, and isn't filing a 2023
tax return or is filing a 2023 return only to claim a refund of
withheld income tax or estimated tax paid, check “No.”) See
Steps 1, 2, and 4.
No. You can claim this
Yes. STOP
child as a dependent.
You can't claim any
Complete columns (1)
dependents. Complete
through (3) of the
the rest of Form 1040 or
Dependents section on
1040-SR and any
page 1 of Form 1040 or
applicable schedules.
1040-SR for this child.
Then, go to Step 3.

Step 3

3. Was the child under age 17 at the end of 2023?
Yes. Continue
No. You can claim the
䊲
credit for other
dependents for this child.
Check the “Credit for
other dependents” box in
column (4) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this person.
4. Did this child have an SSN valid for employment issued
before the due date of your 2023 return (including
extensions)? (See Social Security Number, later.)
Yes. You can claim the
No. STOP
child tax credit for this
You can claim the credit
person. Check the
for other dependents for
“Child tax credit” box
this child. Check the
in column (4) of the
“Credit for other
Dependents section on
dependents” box in
page 1 of Form 1040 or
column (4) of the
1040-SR for this
Dependents section on
person.
page 1 of Form 1040 or
1040-SR for this person.

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

1. Did the child have an SSN, ITIN, or adoption taxpayer
identification number (ATIN) issued on or before the due
date of your return (including extensions)? (Answer “Yes” if
you are applying for an ITIN or ATIN for the child on or
before the due date of your return (including extensions).)
Yes. Continue
No. STOP
䊲

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

2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or

Need more information or forms? Visit IRS.gov.

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Step 4

Is Your Qualifying Relative
Your Dependent?

3. Was your qualifying relative married?
Yes. See Married
No. Continue
䊲
person, later.

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)

4. Are you filing a joint return for 2023?
Yes. You can claim
No. Continue
䊲
this person as a
dependent. Complete
columns (1) through (3)
of the Dependents
section on page 1 of
Form 1040 or 1040-SR.
Then, go to Step 5.

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or

Brother, sister, half brother, half sister, or a son or daughter of any of them (for
example, your niece or nephew)
or

Father, mother, or an ancestor or sibling of either of them (for example, your
grandmother, grandfather, aunt, or uncle)
or

5. Could you be claimed as a dependent on someone else's
2023 tax return? (If the person who could claim you on their
2023 tax return is not required to file, and isn't filing a 2023
tax return or is filing a 2023 return only to claim a refund of
withheld income tax or estimated tax paid, check “No.”) See
Steps 1, 2, and 4.
No. You can claim this
Yes. STOP
person as a dependent.
You can't claim any
Complete columns (1)
dependents. Complete
through (3) of the
the rest of Form 1040 or
Dependents section on
1040-SR and any
page 1 of Form 1040 or
applicable schedules.
1040-SR. Then, go to
Step 5.

Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-law
or

Any other person (other than your spouse) who lived with you all year as a
member of your household if your relationship didn't violate local law. If the
person didn't live with you for the required time, see Exception to time lived with
you, later.

AND

Who wasn't a qualifying child (see Step 1) of any taxpayer for 2023. For this
purpose, a person isn't a taxpayer if the person isn't required to file a U.S. income
tax return and either doesn't file such a return or files only to get a refund of
withheld income tax or estimated tax paid. See Pub. 501 for details and examples.

Step 5

AND

1. Did your qualifying relative have an SSN, ITIN, or ATIN
issued on or before the due date of your 2023 return
(including extensions)? (Answer “Yes” if you are applying
for an ITIN or ATIN for the qualifying relative on or before
the return due date (including extensions).)
Yes. Continue
No. STOP

Who had gross income of less than $4,700 in 2023. If the person was permanently
and totally disabled, see Exception to gross income test, later.

AND

䊲

For whom you provided over half of the person’s support in 2023. But see
Children of divorced or separated parents, Multiple support agreements, and
Kidnapped child, later.

1. Does any person meet the conditions to be your qualifying
relative?
Yes. Continue
No. STOP
䊲

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

You can't claim this
person as a dependent.

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

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

2. Was your qualifying relative a U.S. citizen, U.S. national, or
U.S. resident alien? (See Pub. 519 for the definition of a
U.S. national or a U.S. resident alien. If your qualifying
relative was adopted, see Exception to citizenship test, later.)
Yes. You can claim the
No. STOP
credit for other
You can’t claim the
dependents for this
credit for other
dependent. Check the
dependents for this
“Credit for other
qualifying relative.
dependents” box in
column (4) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this
person.

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Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
Adoption taxpayer identification numbers (ATINs). If you
have a dependent who was placed with you for legal adoption
and you don’t know the dependent’s SSN, you must get an
ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn't a U.S. citizen or resident alien, apply
for an ITIN instead using Form W-7.

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 won't claim the child as a dependent.
3. The years for which the claim is released.

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Children of divorced or separated parents. A child will be
treated as the qualifying child or qualifying relative of the
child’s 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 2023 (whether or not they are or
were married).
2. The child received over half of the child’s support for
2023 from the parents (and the rules on Multiple support agreements, later, don’t apply). Support of a child received from a parent's spouse is treated as provided by the parent.
3. The child is in custody of one or both of the parents for
more than half of 2023.
4. Either of the following applies.
a. The custodial parent signs Form 8332 or a substantially
similar statement that they won't claim the child as a dependent
for 2023, and the noncustodial parent includes a copy of the
form or statement with their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009,
the noncustodial parent may be able to include certain pages
from the decree or agreement instead of Form 8332. See
Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement.
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides that
the noncustodial parent can claim the child as a dependent, and
the noncustodial parent provides at least $600 for support of the
child during 2023.
If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credits and
credit for other dependents (lines 19 and 28). However, this
doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these
other benefits. See Pub. 501 for details.
Custodial and noncustodial parents. The custodial parent is
the parent with whom the child lived for the greater number of
nights in 2023. 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

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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 can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form
8332 or a substantially similar statement the only purpose of
which is to release the custodial parent's claim to certain tax
benefits for a child, and the noncustodial parent must include a
copy with their return. The form or statement must release the
custodial parent's claim to the child without any conditions. For
example, the release must not depend on the noncustodial parent paying support.
Release of certain tax benefits revoked. A custodial parent
who has revoked their previous release of a claim to certain tax
benefits for a child must include a copy of the revocation with
their return. For details, see Form 8332.
Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a
U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4,
question 2; and Step 5, question 2.
Exception to gross income test. If your relative (including a
person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain
income for services performed at a sheltered workshop may be
excluded for this test. For details, see Pub. 501.
Exception to time lived with you. Temporary absences by you
or the other person for special circumstances, such as school,
vacation, business, medical care, military service, or detention
in a juvenile facility, count as time the person lived with you.
Also see Children of divorced or separated parents, earlier, or
Kidnapped child, later.
If the person meets all other requirements to be your qualifying child but was born or died in 2023, the person is considered
to have lived with you for more than half of 2023 if your home
was this person's home for more than half the time the person

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was alive in 2023. If the person meets all other requirements to
be your qualifying child but you adopted the person in 2023, the
person was lawfully placed with you for legal adoption by you
in 2023, or the person was an eligible foster child placed with
you during 2023, the person is considered to have lived with
you for more than half of 2023 if your main home was this person's main home for more than half the time since the person
was adopted or placed with you in 2023.
Any other person is considered to have lived with you for all
of 2023 if the person was born or died in 2023 and your home
was this person's home for the entire time the person was alive
in 2023 or if you adopted the person in 2023, the person was
lawfully placed with you for legal adoption by you in 2023, or
the person was an eligible foster child placed with you during
2023 and your main home was the person's main home for the
entire time since the person was adopted or placed with you in
2023.

Children of divorced or separated parents, described earlier, applies.
1. Child tax credit and credit for other dependents (line 19)
and additional child tax credit (line 28).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 2).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 27).

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

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

Married person. If the person is married and files a joint return, you can't claim that person as your dependent. However, if
the person is married but doesn't file a joint return or files a
joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim that person as a dependent. (See Pub. 501 for details and examples.) In that case,
go to Step 2, question 3 (for a qualifying child), or Step 4, question 4 (for a qualifying relative).
Multiple support agreements. If no one person contributed
over half of the support of your relative (or a person who lived
with you all year as a member of your household) but you and
another person(s) provided more than half of your relative's
support, special rules may apply that would treat you as having
provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2023, the person can't engage in any substantial gainful activity because of a physical or
mental condition and a doctor has determined that this condition
has lasted or can be expected to last continuously for at least a
year or can be expected to lead to death.
Public assistance payments. If you received payments under
the Temporary Assistance for Needy Families (TANF) program
or other public assistance program and you used the money to
support another person, see Pub. 501.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for

No other person can take any of the five tax benefits just listed
based on the qualifying child. If you and any other person can
claim the child as a qualifying child, the following rules apply.
For purposes of these rules, the term "parent" means a biological or adoptive parent of an individual. It doesn't include a stepparent or foster parent unless that person has adopted the individual.
• If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
• If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2023. 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 2023.
• 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 2023.
• 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 2023, 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 child, J, meets the conditions to be a qualifying child for both you and your parent. J doesn't meet the conditions to be a qualifying child of any other person, including J’s
other parent. Under the rules just described, you can claim J as a
qualifying child for all of the five tax benefits just listed for
which you otherwise qualify. Your parent can't claim any of
those five tax benefits based on J. However, if your parent’s
AGI is higher than yours and you do not claim J as a qualifying
child, J is the qualifying child of your parent.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to
Step 2. Otherwise, stop; you can't claim any benefits based on
this child.

Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered
agree with the dependent's social security card. Otherwise, at
the time we process your return, we may reduce or disallow any
tax benefits (such as the child tax credit) based on that

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dependent. If the name or SSN on the dependent's social security card isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration (SSA). See Social Security Number (SSN), earlier. If your dependent won't
have a number by the date your return is due, see What if You
Can't File on Time? earlier.
For the child tax credit, your child must have the required
SSN. The required SSN is one that is valid for employment and
that is issued by the SSA before the due date of your 2023 return (including extensions). If your child was a U.S. citizen
when the child received the SSN, the SSN is valid for employment. If “Not Valid for Employment” is printed on your child’s
social security card and your child’s immigration status has
changed so that your child is now a U.S. citizen or permanent
resident, ask the SSA for a new social security card without the
legend. However, if “Valid for Work Only With DHS Authorization” is printed on your child’s social security card, your child
has the required SSN only as long as the DHS authorization is
valid.
If your dependent child was born and died in 2023 and you
do not have an SSN for the child, enter “Died” in column (2) of

the Dependents section and include a copy of the child's birth
certificate, death certificate, or hospital records. The document
must show the child was born alive.
If you, or your spouse if filing jointly, didn't have an SSN (or
ITIN) issued on or before the due date of your 2023 return (including extensions), you can't claim the child tax credit or the
credit for other dependents on your original or an amended
2023 return.
If you apply for an ITIN on or before the due date of your
2023 return (including extensions) and the IRS issues you an
ITIN as a result of the application, the IRS will consider your
ITIN as issued on or before the due date of your return.
Student. A student is a child who during any part of 5 calendar
months of 2023 was enrolled as a full-time student at a school
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It doesn't include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.

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

Foreign financial assets. If you had
foreign financial assets in 2023, you
may have to file Form 8938. See Form
8938 and its instructions.

Chapter 11 Bankruptcy
Cases

what is separate income. For details, see
Form 8958 and Pub. 555.
Nevada, Washington, and California
domestic partners. A registered domestic partner in Nevada, Washington,
or California must generally report half
the combined community income of the
individual and their domestic partner.
See Form 8958 and Pub. 555.

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Forgiveness of Paycheck
Protection Program (PPP)
Loans

You don’t need to include the amount of
a forgiven PPP Loan in your income.
Although you don’t need to report the
income from the forgiveness of your
PPP Loan on Form 1040 or 1040-SR,
you do need to report certain information related to your PPP Loan as an attachment to your tax return. For more
information, see Pub. 525.

Foreign-Source Income

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

If you worked abroad, you may be
able to exclude part or all of your foreign earned income. For details, see
Pub. 54 and Form 2555.
Foreign retirement plans. If you were
a beneficiary of a foreign retirement
plan, you may have to report the undistributed income earned in your plan.
However, if you were the beneficiary of
a Canadian registered retirement plan,
see Rev. Proc. 2014-55, 2014-44 I.R.B.
753,
available
at
IRS.gov/irb/
2014-44_IRB#RP-2014-55, to find out if
you can elect to defer tax on the undistributed income.
Report distributions from foreign
pension plans on lines 5a and 5b.
Foreign accounts and trusts. You
must complete Part III of Schedule B if
you:
• Had a foreign account; or
• Received a distribution from, or
were a grantor of, or a transferor to, a
foreign trust.
You may also have to file Form 3520.

If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's
income tax return includes:
• Earnings from services you performed after the beginning of the case
(both wages and self-employment income); and
• Income from property described in
section 541 of title 11 of the U.S. Code
that you either owned when the case began or that you acquired after the case
began and before the case was closed,
dismissed, or converted to a case under a
different chapter.

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

Community Property States

Rounding Off to Whole
Dollars

You can round off cents to whole dollars
on your return and schedules. If you do
round to whole dollars, you must round
all amounts. To round, drop amounts under 50 cents and increase amounts from
50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more
amounts to figure the amount to enter on
a line, include cents when adding the
amounts and round off only the total.

If you are entering amounts that include cents, make sure to include the
decimal point. There is no cents column
on the form.
The lines on Forms 1040 and
1040-SR are the same. ReferenCAUTION ces to lines in the following instructions refer to the line on either
form.

!

Line 1a
Total Amount From Form(s)
W-2, Box 1
Enter the total amount from Form(s)
W-2, box 1. If a joint return, also include your spouse's income from
Form(s) W-2, box 1.
If you earned wages while you
were an inmate in a penal instiCAUTION tution, report these amounts on
Schedule 1, line 8u. Do not report these
wages on line 1a. See the instructions
for Schedule 1, line 8u.

!

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

-23-

Need more information or forms? Visit IRS.gov.

If you received a pension or annuity from a nonqualified deferCAUTION red compensation plan or a
nongovernmental section 457(b) plan
and it was reported in box 1 of Form
W-2, do not include this amount on
Form 1040, line 1a. This amount is reported on Schedule 1, line 8t.

!

Form(s) W-2. Also enter the total of
your taxable and nontaxable Medicaid
waiver payments that were not reported
on Form(s) W-2, or not reported in
box 1 of Form(s) W-2, if you choose to
include nontaxable payments in earned
income for purposes of claiming a credit
or other tax benefit. If you and your
spouse both received nontaxable Medicaid waiver payments during the year,
you and your spouse can make different
choices about including payments in
earned income. See the instructions for
Schedule 1, line 8s.

Line 1h
Other Earned Income
If you received scholarship or

TIP fellowship grants that were not

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Line 1b

Household Employee
Wages Not Reported on
Form(s) W-2

Enter the total of your wages received as
a household employee that was not reported on Form(s) W-2. An employer
isn’t required to provide a Form W-2 to
you if they paid you wages of less than
$2,600 in 2023. For information on employment taxes for household employees, see Tax Topic 756.

Line 1c

Tip Income Not Reported on
Line 1a

Enter the total of your tip income that
was not reported on Form 1040, line 1a.
This should include any tip income you
didn’t report to your employer and any
allocated tips shown in box 8 on your
Form(s) W-2 unless you can prove that
your unreported tips are less than the
amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531
for more details. Also include the value
of any noncash tips you received, such
as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line 1c.
You may owe social security
and Medicare or railroad reCAUTION tirement (RRTA) tax on unreported tips. See the instructions for
Schedule 2, line 5.

!

Line 1d
Medicaid Waiver Payments
Not Reported on Form(s)
W-2, Box 1

Line 1e

Taxable Dependent Care
Benefits From Form 2441,
Line 26

Enter the total of your taxable dependent
care benefits from Form 2441, line 26.
Dependent care benefits 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.

Line 1f

Employer-Provided
Adoption Benefits From
Form 8839, Line 29
Enter the total of your employer-provided adoption benefits from Form 8839,
line 29. Employer-provided adoption
benefits should be shown in box 12 of
your Form(s) W-2 with code T. But see
the Instructions for Form 8839 to find
out if you can exclude part or all of the
benefits. You may also be able to exclude amounts if you adopted a child
with special needs and the adoption became final in 2023.

Line 1g
Wages From Form 8919,
Line 6
Enter the total of your wages from Form
8919, line 6.

Enter your taxable Medicaid waiver
payments that were not reported on

Need more information or forms? Visit IRS.gov.

-24-

reported to you on Form W-2,
report these amounts on Schedule 1,
line 8r. See the instructions for Schedule
1, line 8r.

The following types of income must
be included in the total on line 1h.
• Strike or lockout benefits (other
than bona fide gifts).
• Excess elective deferrals. The
amount deferred should be shown in
box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be
checked. If the total amount you (or
your spouse if filing jointly) deferred for
2023 under all plans was more than
$22,500 (excluding catch-up contributions as explained later), include the excess on line 1h. This limit is (a) $15,500
if you have only SIMPLE plans, or (b)
$25,500 for section 403(b) plans if you
qualify for the 15-year rule in Pub. 571.
Although designated Roth contributions
are subject to this limit, don’t include
the excess attributable to such contributions on line 1h. They are already included as income in box 1 of your Form
W-2.

A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.
If you were age 50 or older at the end
of 2023, your employer may have allowed an additional deferral (catch-up
contributions) of up to $7,500 ($3,500
for section 401(k)(11) and SIMPLE
plans). This additional deferral amount
isn't subject to the overall limit on elective deferrals.

!

CAUTION

You can't deduct the amount
deferred. It isn't included as income in box 1 of your Form

W-2.

• Disability pensions shown on
Form 1099-R if you haven’t reached the
minimum retirement age set by your
employer. But see Insurance Premiums
for Retired Public Safety Officers in the
instructions for lines 5a and 5b.
Disability pensions received after you

reach minimum retirement age and other
payments shown on Form 1099-R (other
than payments from an IRA*) are
reported on lines 5a and 5b. Payments
from an IRA are reported on lines 4a
and 4b.
• Corrective distributions from a
retirement plan shown on Form 1099-R
of excess elective deferrals and excess
contributions (plus earnings). But don’t
include distributions from an IRA* on
line 1h. Instead, report distributions
from an IRA on lines 4a and 4b.

ble bond premium or acquisition premium, see Pub. 550.

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

Interest credited in 2023 on deposits
that you couldn't withdraw because of
the bankruptcy or insolvency of the financial institution may not have to be
included in your 2023 income. For details, see Pub. 550.

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

Line 1i

Nontaxable Combat Pay
Election

If you elect to include your nontaxable
combat pay in your earned income when
figuring the EIC, enter the amount on
line 1i. See the instructions for line 27.

Were You a Statutory
Employee?

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

Missing or Incorrect
Form W-2?
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2024. If you don’t receive it
by early February, use Tax Topic 154 to
find out what to do. Even if you don’t
get a Form W-2, you must still report
your earnings. If you lose your Form
W-2 or it is incorrect, ask your employer
for a new one.

Also include on line 2a any exempt-interest dividends from a mutual
fund or other regulated investment company. This amount should be shown in
box 12 of Form 1099-DIV.
Don’t include interest earned on your
IRA, health savings account, Archer or
Medicare Advantage MSA, or Coverdell
education savings account.

!

CAUTION

Don’t include any amounts related to the forgiveness of PPP
Loans on this line.

Line 2b
Taxable Interest
Each payer should send you a Form
1099-INT or Form 1099-OID. Enter
your total taxable interest income on
line 2b. But you must fill in and attach
Schedule B if the total is over $1,500 or
any of the other conditions listed at the
beginning of the Schedule B instructions
applies to you.
For more details about reporting taxable interest, including market discount
on bonds and adjustments for amortiza-25-

If you get a 2023 Form

TIP 1099-INT for U.S. savings bond

interest that includes amounts
you reported before 2023, see Pub. 550.

Line 3a

Qualified Dividends

Enter your total qualified dividends on
line 3a. Qualified dividends are also included in the ordinary dividend total required to be shown on line 3b. Qualified
dividends are eligible for a lower tax
rate than other ordinary income. Generally, these dividends are shown in
box 1b of Form(s) 1099-DIV. See Pub.
550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.
Exception. Some dividends may be reported as qualified dividends in box 1b
of Form 1099-DIV but aren't qualified
dividends. These include:
• Dividends you received as a nominee. See the Schedule B instructions.
• Dividends you received on any
share of stock that you held for less than
61 days during the 121-day period that
began 60 days before the ex-dividend
date. The ex-dividend date is the first
date following the declaration of a dividend on which the purchaser of a stock
isn't entitled to receive the next dividend
payment. When counting the number of
days you held the stock, include the day
you disposed of the stock but not the day
you acquired it. See the examples that
follow. Also, when counting the number
of days you held the stock, you can't
count certain days during which your
risk of loss was diminished. See Pub.
550 for more details.
• Dividends attributable to periods
totaling more than 366 days that you received on any share of preferred stock
held for less than 91 days during the
181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the

Need more information or forms? Visit IRS.gov.

stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.
Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule
just described.
• Dividends on any share of stock to
the extent that you are under an obligation (including a short sale) to make related payments with respect to positions
in substantially similar or related property.
• Payments in lieu of dividends, but
only if you know or have reason to
know that the payments aren't qualified
dividends.
• Dividends from a corporation that
first became a surrogate foreign corporation after December 22, 2017, other than
a foreign corporation that is treated as a
domestic corporation under section
7874(b).

the dividend eligible to be treated as
qualified dividends equals 2 cents a
share. Your Form 1099-DIV from ABC
Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends
of $200. However, you sold the 10,000
shares on August 11. You have no qualified dividends from ABC Mutual Fund
because you held the ABC Mutual Fund
stock for less than 61 days.

amount should be shown in box 1 of
Form 1099-R. Unless otherwise noted in
the line 4a and 4b instructions, an IRA
includes a traditional IRA, Roth IRA,
simplified employee pension (SEP)
IRA, and a savings incentive match plan
for employees (SIMPLE) IRA. Except
as provided next, leave line 4a blank and
enter the total distribution (from Form
1099-R, box 1) on line 4b.

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

Example 2. The facts are the same as
in Example 1 except that you bought the
stock on July 15 (the day before the
ex-dividend date), and you sold the
stock on September 16. You held the
stock for 63 days (from July 16 through
September 16). The $500 of qualified
dividends shown in box 1b of Form
1099-DIV are all qualified dividends because you held the stock for 61 days of
the 121-day period (from July 16
through September 14).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8. ABC Mutual Fund paid
a cash dividend of 10 cents a share. The
ex-dividend date was July 16. The ABC
Mutual Fund advises you that the part of

Use the Qualified Dividends

For purposes of these Excep-

TIP and Capital Gain Tax Work-

TIP tions, Roth IRA includes Roth

sheet or the Schedule D Tax
Worksheet, whichever applies, to figure
your tax. See the instructions for line 16
for details.

Line 3b

Ordinary Dividends

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

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

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

TIP cies are a partial return of the
premiums you paid. Don’t report them as dividends. Include them in
income on Schedule 1, line 8z, only if
they exceed the total of all net premiums
you paid for the contract.

Lines 4a and 4b
IRA Distributions
You should receive a Form 1099-R
showing the total amount of any distribution from your IRA before income tax
or other deductions were withheld. This

Need more information or forms? Visit IRS.gov.

-26-

SEP IRA and Roth SIMPLE

IRAs.

Exception 1. Enter the total distribution
on line 4a if you rolled over part or all of
the distribution from one:
• Roth IRA to another Roth IRA, or
• IRA (other than a Roth IRA) to a
qualified plan or another IRA (other
than a Roth IRA).
Also enter “Rollover” next to line 4b.
If the total distribution was rolled over,
enter -0- on line 4b. If the total distribution wasn't rolled over, enter the part not
rolled over on line 4b unless Exception 2
applies to the part not rolled over. Generally, a rollover must be made within
60 days after the day you received the
distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B.
If you rolled over the distribution into
a qualified plan or you made the rollover
in 2024, include a statement explaining
what you did.
Exception 2. If any of the following apply, enter the total distribution on line 4a
and see Form 8606 and its instructions
to figure the amount to enter on line 4b.
1. You received a distribution from
an IRA (other than a Roth IRA) and you
made nondeductible contributions to any
of your traditional IRAs or traditional
SEP IRAs for 2023 or an earlier year. If
you made nondeductible contributions to
these IRAs for 2023, also see Pub.
590-A and Pub. 590-B.
2. You received a distribution from
a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 4b; you
don’t have to see Form 8606 or its instructions.
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 2016 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 IRA, traditional SEP IRA, or
traditional SIMPLE IRA to a Roth IRA
in 2023.
4. You had a 2022 or 2023 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 2023.
6. You recharacterized part or all of
a contribution to a Roth IRA as a contribution to another type of IRA, or vice
versa.

elect to exclude it from income, enter -0on line 4b. If only part of the distribution is an HFD and you elect to exclude
that part from income, enter the part that
isn't an HFD on line 4b unless Exception
2 applies to that part. Enter “HFD” next
to line 4b.
An HFD is a distribution made directly by the trustee of your IRA (other
than an ongoing SEP or SIMPLE IRA)
to your HSA. If eligible, you can generally elect to exclude an HFD from your
income once in your lifetime. You can't
exclude more than the limit on HSA
contributions or more than the amount
that would otherwise be included in your
income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.

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

!

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Exception 3. If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution
on line 4a. If the total amount distributed
is a QCD, enter -0- on line 4b. If only
part of the distribution is a QCD, enter
the part that is not a QCD on line 4b unless Exception 2 applies to that part. Enter “QCD” next to line 4b.
A QCD is a distribution made directly by the trustee of your IRA (other than
an ongoing SEP or SIMPLE IRA) to an
organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least
age 70 1/2 when the distribution was
made.
Generally, your total QCDs for the
year can't be more than $100,000. This
includes any amount (up to $50,000) of
a one-time QCD to a split-interest entity.
If you file a joint return, the same rules
apply to your spouse. The amount of the
QCD is limited to the amount that would
otherwise be included in your income. If
your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable
income. See Pub. 590-B for details.

!

CAUTION

You can't claim a charitable
contribution deduction for any
QCD not included in your in-

come.
Exception 4. If all or part of the distribution is a health savings account (HSA)
funding distribution (HFD), enter the total distribution on line 4a. If the total
amount distributed is an HFD and you

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

!

More than one exception applies. If
more than one exception applies, include
a statement showing the amount of each
exception, instead of making an entry
next to line 4b. For example: “Line 4b –
$1,000 Rollover and $500 HFD.” But
you don’t need to attach a statement if
only Exception 2 and one other exception apply.
More than one distribution. If you (or
your spouse if filing jointly) received
more than one distribution, figure the
taxable amount of each distribution and
enter the total of the taxable amounts on
line 4b. Enter the total amount of those
distributions on line 4a.
You must start receiving at least

TIP a minimum amount from your
traditional IRA by April 1 of
the year following the year you reach
age 72 (age 73 if you reach age 72 in
2023). If you don’t receive the minimum
distribution amount, you may have to
pay an additional tax on the amount that
should have been distributed. For details, including how to figure the minimum required distribution, see Pub.
590-B.

-27-

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

Lines 5a and 5b

Pensions and Annuities

You should receive a Form 1099-R
showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in
box 1 of Form 1099-R. Pension and annuity payments include distributions
from 401(k), 403(b), and governmental
457(b) plans. Rollovers and lump-sum
distributions are explained later. Don’t
include the following payments on lines
5a and 5b. Instead, report them on
line 1h.
• Disability pensions received before
you reach the minimum retirement age
set by your employer.
• Corrective distributions (including
any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise
you of the year(s) the distributions are
includible in income.
Attach

Form(s)

1099-R

to

TIP Form 1040 or 1040-SR if any
federal income tax was withheld.
Fully Taxable Pensions and
Annuities
Your payments are fully taxable if (a)
you didn't contribute to the cost (see
Cost, later) of your pension or annuity,
or (b) you got your entire cost back tax
free before 2023. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is
fully taxable, enter the total pension or
annuity payments (from Form(s)
1099-R, box 1) on line 5b; don’t make
an entry on line 5a.
Fully taxable pensions and annuities
also include military retirement pay
shown on Form 1099-R. For details on

Need more information or forms? Visit IRS.gov.

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

would otherwise be included in your income. The amount excluded from your
income can’t be used to claim a medical
expense deduction.
An eligible retirement plan is a governmental plan that is a qualified trust or
a section 403(a), 403(b), or 457(b) plan.

time regardless of whether you had become disabled.
Example. You were a contractor
who was disabled as a direct result of
participating in efforts to clean up the
World Trade Center and you are eligible
for compensation by the September 11
Victim Compensation Fund. You began
receiving a disability pension at age 55
when you could no longer work due to
your disability. Under your pension plan
you are entitled to an early retirement
benefit of $2,500 a month at age 55. If
you wait until age 62, the normal retirement age under the plan, you would be
entitled to a normal retirement benefit of
$3,000 a month. The pension plan provides that a participant who retires early
on account of disability is entitled to receive the participant's normal retirement
benefit, which in your case equals
$3,000 a month. Until you turn age 62,
you can exclude $500 of your monthly
retirement benefit from income (the difference between the early retirement
benefit and the normal retirement benefit, $3,000 - $2,500) received on account
of disability. You must report the remaining $2,500 of monthly pension benefit as taxable. For each month after you
turn age 62, you must report the full
amount of the monthly pension benefit
($3,000 a month) as taxable.

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Enter the total pension or annuity payments (from Form 1099-R, box 1) on
line 5a. If your Form 1099-R doesn't
show the taxable amount, you must use
the General Rule explained in Pub. 939
to figure the taxable part to enter on
line 5b. But if your annuity starting date
(defined later) was after July 1, 1986,
see Simplified Method, later, to find out
if you must use that method to figure the
taxable part.
You can ask the IRS to figure the taxable part for you for a $1,000 fee. For
details, see Pub. 939.
If your Form 1099-R shows a taxable
amount, you can report that amount on
line 5b. But you may be able to report a
lower taxable amount by using the General Rule or the Simplified Method or if
the exclusion for retired public safety officers, discussed next, applies.
Insurance Premiums for Retired
Public Safety Officers

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

You can exclude from income
only the smaller of the amount
CAUTION of
the premiums paid or
$3,000. This is true if the distribution
was made directly from the plan to the
provider of the accident or health plan
or long-term care insurance contract or
if the distribution was made to you and
you paid the provider of the accident or
health plan or long-term care insurance
contract. If you received a distribution
from your eligible retirement plan, and
you used part of that distribution to pay
premiums for an accident or health plan
or long-term care insurance contract,
you can still exclude from income only
the smaller of the amount of the premiums or $3,000. The rest of the distribution is taxable to you and must be reported on line 5b.

!

If you make this election, reduce the
otherwise taxable amount of your pension or annuity by the amount excluded.
The amount shown in box 2a of Form
1099-R doesn't reflect the exclusion. Report your total distributions on line 5a
and the taxable amount on line 5b. Enter
“PSO” next to line 5b.
If you are retired on disability and reporting your disability pension on
line 1h, include only the taxable amount
on that line and enter “PSO” and the
amount excluded on the dotted line next
to line 1h.
Payments when you are disabled. If
you receive payments from a retirement
or profit-sharing plan that does not provide for disability retirement, do not
treat those payments as disability payments. The payments must be reported
as a pension or annuity.
You must include in your income any
amounts that you received that you
would have received in retirement had
you not become disabled as a result of a
terrorist attack. Include in your income
any payments you receive from a
401(k), pension, or other retirement plan
to the extent that you would have received the amount at the same or later

Need more information or forms? Visit IRS.gov.

-28-

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

Keep for Your Records

Simplified Method Worksheet—Lines 5a and 5b
Before you begin:

If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include
any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
More than one pension or annuity. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter
the total of the taxable parts on Form 1040 or 1040-SR, line 5b. Enter the total pension or annuity payments received in 2023 on Form 1040 or
1040-SR, line 5a.

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

. .

1.

. . . . . .

8.

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

9.

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

2.

3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate
number from Table 2 below . . . . . . . . . . . . . . . . . . . . . 3.
4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . 4.
5. Multiply line 4 by the number of months for which this year’s payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this
worksheet last year, enter the amount from line 10 of last year’s worksheet . . . . . . 6.

7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . .

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

No.

STOP

Do not complete the rest of this worksheet.

Add lines 6 and 8. This is the amount you have recovered tax free through 2023. You will need this
number if you need to fill out this worksheet next year . . . . . . . . . . . . . . .

. . 10.

11. Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won’t have to complete this
worksheet next year. The payments you receive next year will generally be fully taxable . . . . . .

. . 11.

Table 1 for Line 3 Above
IF the age at annuity starting
date was . . .
55 or under
56–60
61–65
66–70
71 or older

AND your annuity starting date was—
before November 19, 1996,
after November 18, 1996,
enter on line 3 . . .
enter on line 3 . . .
300
360
260
310
240
260
170
210
120
160
Table 2 for Line 3 Above

IF the combined ages at annuity
starting date were . . .
110 or under
111–120
121–130
131–140
141 or older

THEN enter on line 3 . . .
410
360
310
260
210

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Need more information or forms? Visit IRS.gov.

Method, see Pub. 575 (or Pub. 721 for
U.S. Civil Service retirement benefits).
If you received U.S. Civil Service retirement benefits and you
CAUTION chose the alternative annuity
option, see Pub. 721 to figure the taxable part of your annuity. Do not use the
Simplified Method Worksheet in these
instructions.

!

the amount of the rollover. Enter the remaining amount on line 5b. If the remaining amount is zero and you have no
other distribution to report on line 5b,
enter -0- on line 5b. Also enter "Rollover" next to line 5b.
See Pub. 575 for more details on rollovers, including special rules that apply
to rollovers from designated Roth accounts, partial rollovers of property, and
distributions under qualified domestic
relations orders.

security benefits are taxable and to figure your IRA deduction.
• You repaid any benefits in 2023
and your total repayments (box 4) were
more than your total benefits for 2023
(box 3). None of your benefits are taxable for 2023. Also, if your total repayments in 2023 exceed your total benefits
received in 2023 by more than $3,000,
you may be able to take an itemized deduction or a credit for part of the excess
repayments if they were for benefits you
included in income in an earlier year.
For more details, see Pub. 915.
• You file Form 2555, 4563, or
8815, or you exclude employer-provided
adoption benefits or income from sources within Puerto Rico. Instead, use the
worksheet in Pub. 915.

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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 their annuity starting date. But if your
annuity starting date was after 1997 and
the payments are for your life and that of
your beneficiary, use your combined
ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there
is more than one beneficiary, see Pub.
575 or Pub. 721 to figure each beneficiary's taxable amount.
Cost
Your cost is generally your net investment in the plan as of the annuity starting date. It doesn't include pre-tax contributions. Your net investment may be
shown in box 9b of Form 1099-R.
Rollovers
Generally, a rollover is a tax-free distribution of cash or other assets from one
retirement plan that is contributed to another plan within 60 days of receiving
the distribution. However, a rollover to a
Roth IRA or a designated Roth account
is generally not a tax-free distribution.
Use lines 5a and 5b to report a rollover,
including a direct rollover, from one
qualified employer's plan to another or
to an IRA or SEP.
Enter on line 5a the distribution from
Form 1099-R, box 1. From this amount,
subtract any contributions (usually
shown in box 5) that were taxable to you
when made. From that result, subtract

Lump-Sum Distributions

If you received a lump-sum distribution
from a profit-sharing or retirement plan,
your Form 1099-R should have the "Total distribution" box in box 2b checked.
You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount
wasn't rolled over. For details, see the
instructions for Schedule 2, line 8.
Enter the total distribution on line 5a
and the taxable part on line 5b. For details, see Pub. 575.
If you or the plan participant

TIP was born before January 2,

1936, you could pay less tax on
the distribution. See Form 4972.

Lines 6a, 6b, and 6c
Lines 6a and 6b
Social Security Benefits
You should receive a Form SSA-1099
showing in box 3 the total social security benefits paid to you. Box 4 will show
the amount of any benefits you repaid in
2023. If you received railroad retirement
benefits treated as social security, you
should receive a Form RRB-1099.
Use the Social Security Benefits
Worksheet in these instructions to see if
any of your benefits are taxable.
Exception. Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.
• You made contributions to a traditional IRA for 2023 and you or your
spouse were covered by a retirement
plan at work or through self-employment. Instead, use the worksheets in
Pub. 590-A to see if any of your social

Need more information or forms? Visit IRS.gov.

-30-

Social security information.

TIP Social security beneficiaries

can now get a variety of information from the SSA website with a my
Social Security account, including getting a replacement Form SSA-1099 if
needed. For more information and to set
up an account, go to SSA.gov/
myaccount.
Disability payments. Don’t include in
your income any disability payments
(including Social Security Disability Insurance (SSDI) payments) you receive
for injuries incurred as a direct result of
a terrorist attack directed against the
United States (or its allies), whether outside or within the United States. In the
case of the September 11 attacks, injuries eligible for coverage by the September 11 Victim Compensation Fund are
treated as incurred as a direct result of
the attack. If these payments are incorrectly reported as taxable on Form
SSA-1099, don't include the nontaxable
portion of income on your tax return.
You may receive a notice from the IRS
regarding the omitted payments. Follow
the instructions in the notice to explain
that the excluded payments aren't taxable. For more information about these
payments, see Pub. 3920.

Example. You were a firefighter
who was disabled as a direct result of
the September 11 terrorist attack on the
World Trade Center. You began receiving SSDI benefits at age 54. Your full
retirement age for social security retirement benefits is age 66. Your birthday is
April 25. In the year you turned age 66,

you received $1,500 per month in benefits from the SSA (for a total of $18,000
for the year). Because you became eligible for a full retirement benefit in May,
the month after you turned age 66, you
can exclude only 4 months (January
through April) of your annual benefit
from income ($6,000). You must report
the remaining $12,000 on line 6a. You
must also complete the Social Security
Benefits Worksheet to find out if any
part of the $12,000 is taxable.

Exception 2. You must file Schedule D
but generally don’t have to file Form
8949 if Exception 1 doesn't apply, you
aren’t deferring any capital gain by investing in a qualified opportunity fund
or terminating deferral from an investment in a qualified opportunity fund,
and your only capital gains and losses
are:
• Capital gain distributions;
• A capital loss carryover from
2022;
• A gain from Form 2439 or 6252 or
Part I of Form 4797;
• A gain or loss from Form 4684,
6781, or 8824;
• A gain or loss from a partnership,
S corporation, estate, or trust; or
• Gains and losses from transactions
for which you received a Form 1099-B
(or substitute statement) that shows basis was reported to the IRS, the QOF
box in box 3 isn’t checked, and you
don’t need to make any adjustments in
column (g) of Form 8949 or enter any
codes in column (f) of Form 8949.
If Exception 1 applies, enter your total capital gain distributions (from
box 2a of Form(s) 1099-DIV) on line 7
and check the box on that line. If you received capital gain distributions as a
nominee (that is, they were paid to you
but actually belong to someone else), report on line 7 only the amount that belongs to you. Include a statement showing the full amount you received and the
amount you received as a nominee. See
the Schedule B instructions for filing requirements for Forms 1099-DIV and
1096.

Tax and Credits
Line 12
Itemized Deductions or
Standard Deduction

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Form RRB-1099. If you need a

TIP replacement Form RRB-1099,

call the Railroad Retirement
Board at 877-772-5772 or go to
www.rrb.gov.

Accrued leave payment. If you retire
on disability, any lump-sum payment
you receive for accrued annual leave is a
salary payment. The payment is not a
disability payment. Include it in your income in the tax year you receive it.

Line 6c

Check the box on line 6c if you elect to
use the lump-sum election method for
your benefits. If any of your benefits are
taxable for 2023 and they include a
lump-sum benefit payment that was for
an earlier year, you may be able to reduce the taxable amount with the
lump-sum election. See Lump-Sum Election in Pub. 915 for details.

Line 7
Capital Gain or (Loss)
If you sold a capital asset, such as a
stock or bond, you must complete and
attach Form 8949 and Schedule D.
Exception 1. You don’t have to file
Form 8949 or Schedule D if you aren’t
deferring any capital gain by investing
in a qualified opportunity fund and both
of the following apply.
1. You have no capital losses, and
your only capital gains are capital gain
distributions from Form(s) 1099-DIV,
box 2a (or substitute statements); and
2. None of the Form(s) 1099-DIV
(or substitute statements) have an
amount in box 2b (unrecaptured section
1250 gain), box 2c (section 1202 gain),
or box 2d (collectibles (28%) gain).

If you don’t have to file Sched-

TIP ule D, use the Qualified Dividends and Capital Gain Tax
Worksheet in the line 16 instructions to
figure your tax.

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

To figure your itemized deductions, fill
in Schedule A.

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

!

Standard Deduction

Most Form 1040 filers can find their
standard deduction by looking at the
amounts listed to the left of line 12.
Most Form 1040-SR filers can find their
standard deduction by using the chart on
the last page of Form 1040-SR.
Exception
1—Dependent. If
you
checked the “Someone can claim you as
a dependent” box, or if you’re filing
jointly and you checked the “Someone
can claim your spouse as a dependent”
box, use the Standard Deduction Worksheet for Dependents to figure your
standard deduction.
Someone claims you or your

TIP spouse as a dependent if they
list your or your spouse's name
and SSN in the Dependents section of
their return.

Total Income and
Adjusted Gross
Income
Line 10
Enter any adjustments to income from
Schedule 1, line 26, on line 10.

-31-

Exception 2—Born before January 2,
1959, or blind. If you checked any of
the following boxes, figure your standard deduction using the Standard Deduction Chart for People Who Were Born
Before January 2, 1959, or Were Blind if
you are filing Form 1040 or by using the
chart on the last page of Form 1040-SR.

Need more information or forms? Visit IRS.gov.

Social Security Benefits Worksheet—Lines 6a and 6b
Before you begin:

Keep for Your Records

Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule
1, line 24z).
If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to
the right of the word “benefits” on line 6a. If you don’t, you may get a math error notice from the IRS.
Be sure you have read the Exception in the line 6a and 6b instructions to see if you can use this
worksheet instead of a publication to find out if any of your benefits are taxable.

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1.

2.
3.
4.
5.
6.
7.

8.

9.

10.
11.
12.
13.
14.
15.
16.
17.
18.

Enter the total amount from box 5 of all your Forms SSA-1099 and
RRB-1099. Also enter this amount on Form 1040 or 1040-SR,
line 6a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 . . . . . . . . . .
Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 . . . . . . . . . . .
Is the amount on line 6 less than the amount on line 5?
No.
None of your social security benefits are taxable. Enter -0- on Form 1040 or
STOP
1040-SR, line 6b.

2.
3.
4.
5.
6.

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

7.

If you are:
• Married filing jointly, enter $32,000
• Single, head of household, qualifying surviving spouse, or
married filing separately and you lived apart from your spouse for
all of 2023, enter $25,000
...............
Married
filing
separately
and
you
lived
with
your
spouse
at
any
time
•
in 2023, skip lines 8 through 15; multiply line 7 by 85% (0.85) and
enter the result on line 16. Then, go to line 17
Is the amount on line 8 less than the amount on line 7?
No.
None of your social security benefits are taxable. Enter -0- on Form 1040 or
STOP
1040-SR, line 6b. If you are married filing separately and you lived apart from
your spouse for all of 2023, be sure you entered “D” to the right of the word
“benefits” on line 6a.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving
spouse, or married filing separately and you lived apart from your spouse for all of 2023 . . . . . .
Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040 or 1040-SR, line 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TIP

8.

9.
10.
11.
12.
13.
14.
15.
16.
17.
18.

If any of your benefits are taxable for 2023 and they include a lump-sum benefit payment that was for an earlier
year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

Need more information or forms? Visit IRS.gov.

-32-

• You were born before January 2,
1959.
• You are blind.
• Spouse was born before January 2,
1959.
• Spouse is blind.
Exception 3—Separate return or dual-status alien. If you checked the box
labeled “Spouse itemizes on separate return or you were dual-status alien” on
the Spouse standard deduction line, your
standard deduction is zero, even if you
were born before January 2, 1959, or
were blind.
Exception 4—Increased standard deduction for net qualified disaster loss.
If you had a net qualified disaster loss
and you elect to increase your standard
deduction by the amount of your net
qualified disaster loss, use Schedule A
to figure your standard deduction. Qualified disaster loss refers to losses arising
from certain disasters occurring in 2016
and subsequent years. See the Instructions for Form 4684 and Schedule A,
line 16, for more information.

Line 16
Tax
Include in the total on the entry space on
line 16 all of the following taxes that apply.
• Tax on your taxable income. Figure the tax using one of the methods described later.
• Tax from Form(s) 8814 (relating to
the election to report child's interest or
dividends). Check the appropriate box.
• Tax from Form 4972 (relating to
lump-sum distributions). Check the appropriate box.
• Tax with respect to a section 962
election (election made by a domestic
shareholder of a controlled foreign corporation to be taxed at corporate rates)
reduced by the amount of any foreign
tax credits claimed on Form 1118. See
section 962 for details. Check box 3 and
enter the amount and “962” in the space
next to that box. Attach a statement
showing how you figured the tax.
• Recapture of an education credit.
You may owe this tax if you claimed an
education credit in an earlier year, and
either tax-free educational assistance or
a refund of qualified expenses was received in 2023 for the student. See Form
8863 for more details. Check box 3 and
enter the amount and “ECR” in the
space next to that box.
• Any tax from Form 8621, line 16e,
relating to a section 1291 fund. Check
box 3 and enter the amount of the tax
and “1291TAX” in the space next to that
box.
• Tax from Form 8978, line 14 (relating to partner's audit liability under
section 6226). Check box 3 and enter the
amount of the liability and “Form 8978”
in the space next to that box. If the
amount on Form 8978, line 14, is negative, see the instructions for Schedule 3
(Form 1040), line 6l.
• Net tax liability deferred under
section 965(i). If you had a 965 inclusion and made an election to defer your
net 965 tax liability under section 965(i),
check box 3 and enter (as a negative
number) the amount of the deferred net
965 tax liability and “965” on the line
next to that box.
• Triggering event under section
965(i). If you had a triggering event under section 965(i) during the year and

did not enter into a transfer agreement,
check box 3 and enter the amount of the
triggered deferred net 965 tax liability
and enter “965INC” on the line next to
that box.
Do you want the IRS to figure the
tax on your taxable income for you?
Yes. See chapter 13 of Pub. 17 for
details, including who is eligible and
what to do. If you have paid too much,
we will send you a refund. If you didn't
pay enough, we will send you a bill.
No. Use one of the following methods to figure your tax.
Tax Table or Tax Computation Worksheet. If your taxable income is less
than $100,000, you must use the Tax Table, later in these instructions, to figure
your tax. Be sure you use the correct
column. If your taxable income is
$100,000 or more, use the Tax Computation Worksheet right after the Tax Table.
However, don’t use the Tax Table or
Tax Computation Worksheet to figure
your tax if any of the following applies.
Form 8615. Form 8615 must generally
be used to figure the tax on your unearned income over $2,500 if you are
under age 18, and in certain situations if
you are older.
You must file Form 8615 if you meet
all of the following conditions.
1. You had more than $2,500 of unearned income (such as taxable interest,
ordinary dividends, or capital gains (including capital gain distributions)).
2. You are required to file a tax return.
3. You were either:
a. Under age 18 at the end of 2023,
b. Age 18 at the end of 2023 and
didn't have earned income that was more
than half of your support, or
c. A full-time student at least age 19
but under age 24 at the end of 2023 and
didn't have earned income that was more
than half of your support.
4. At least one of your parents was
alive at the end of 2023.
5. You don’t file a joint return in
2023.

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Line 13

Qualified Business Income
Deduction (Section 199A
Deduction)

To figure your Qualified Business Income Deduction, use Form 8995 or
Form 8995-A as applicable.
Use Form 8995 if:
• You have qualified business income, qualified REIT dividends, or
qualified PTP income (loss);
• Your 2023 taxable income before
the qualified business income deduction
is less than or equal to $182,100
($364,200 if married filing jointly); and
• You aren’t a patron in a specified
agricultural or horticultural cooperative.
If you don’t meet these requirements,
use Form 8995-A, Qualified Business
Income Deduction. Attach whichever
form you use (Form 8995 or 8995-A) to
your return. See the Instructions for
Forms 8995 and 8995-A for more information for figuring and reporting your
qualified business income deduction.

-33-

A child born on January 1, 2006, is
considered to be age 18 at the end of
2023; a child born on January 1, 2005, is

Need more information or forms? Visit IRS.gov.

Standard Deduction Worksheet for Dependents—Line 12

Keep for Your Records

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

1.

Check if:

You were born before January 2, 1959.

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You are blind.

Total number of boxes
1.
checked . . . . . . . . . . . . . . . . . .

Spouse was born before January 2, 1959.

Spouse is blind.
Is your earned income* more than $750?

2.

Yes. Add $400 to your earned income. Enter the total.

..........................
No. Enter $1,250.
3.
Enter the amount shown below for your filing status.
• Single or married filing separately—$13,850
..........................
• Married filing jointly—$27,700
• Head of household—$20,800
Standard deduction.
4.
a. Enter the smaller of line 2 or line 3. If born after January 1, 1959, and not blind, stop here and enter this
amount on Form 1040 or 1040-SR, line 12. Otherwise, go to line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. If born before January 2, 1959, or blind, multiply the number on line 1 by $1,500 ($1,850 if single or head of
household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12 . . . . . . . . . . . . . . . . . . . . . . .

2.

3.

4a.

4b.
4c.

* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any
taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1z, and
Schedule 1, lines 3, 6, 8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15.

Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind
Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.
You were born before January 2, 1959.

You are blind.

Spouse was born before January 2, 1959.

Spouse is blind.

Enter the total number of boxes checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

IF your filing
status is . . .

AND the number in
the box above is . . .

▶
THEN your standard
deduction is . . .

Single

1
2

$15,700
17,550

Married filing jointly

1
2
3
4

$29,200
30,700
32,200
33,700

Qualifying surviving spouse

1
2

$29,200
30,700

Married filing separately*

1
2
3
4

$15,350
16,850
18,350
19,850

Head of household

1
2

$22,650
24,500

* You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed
as a dependent on another person's return.

Need more information or forms? Visit IRS.gov.

-34-

considered to be age 19 at the end of
2023; and a child born on January 1,
2000, is considered to be age 24 at the
end of 2023.
Schedule D Tax Worksheet. Use the
Schedule D Tax Worksheet in the Instructions for Schedule D to figure the
amount to enter on Form 1040 or
1040-SR, line 16, if:
• You have to file Schedule D, and
line 18 or 19 of Schedule D is more than
zero; or
• You have to file Form 4952 and
you have an amount on line 4g, even if
you don’t need to file Schedule D.
But if you are filing Form 2555, you
must use the Foreign Earned Income
Tax Worksheet instead.

Qualified Dividends and Capital Gain
Tax Worksheet. Use the Qualified Dividends and Capital Gain Tax Worksheet,
later, to figure your tax if you don’t have
to use the Schedule D Tax Worksheet
and if any of the following applies.
• You reported qualified dividends
on Form 1040 or 1040-SR, line 3a.
• You don’t have to file Schedule D
and you reported capital gain distributions on Form 1040 or 1040-SR, line 7.
• You are filing Schedule D, and
Schedule D, lines 15 and 16, are both
more than zero.
But if you are filing Form 2555, you
must use the Foreign Earned Income
Tax Worksheet instead.

Schedule J. If you had income from
farming or fishing (including certain
amounts received in connection with the
Exxon Valdez litigation), your tax may
be less if you choose to figure it using
income averaging on Schedule J.
Foreign Earned Income Tax Worksheet. If you claimed the foreign earned
income exclusion, housing exclusion, or
housing deduction on Form 2555, you
must figure your tax using the Foreign
Earned Income Tax Worksheet.

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Need more information or forms? Visit IRS.gov.

Foreign Earned Income Tax Worksheet—Line 16

!

CAUTION

Keep for Your Records

If Form 1040 or 1040-SR, line 15, is zero, don’t complete this worksheet.

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1. Enter the amount from Form 1040 or 1040-SR, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a. Enter the amount from your (and your spouse's if filing jointly) Form 2555, lines 45 and 50 . . . . . . .
b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are
related to excluded income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Subtract line 2b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Add lines 1 and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet,
Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615,
whichever applies. See the instructions for Form 1040 or 1040-SR, line 16, to see which tax
computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure
the tax on this line.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the
Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on
the entry space on Form 1040 or 1040-SR, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.
2a.
b.
c.
3.

4.
5.
6.

* Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you
use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 4 (line 10 if you use the
Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract
Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax
Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then,
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above.
These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D
(Form 1040).

Need more information or forms? Visit IRS.gov.

-36-

Qualified Dividends and Capital Gain Tax Worksheet—Line 16

Keep for Your Records

Before you begin:

See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax.
Before completing this worksheet, complete Form 1040 or 1040-SR through line 15.
If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box
on Form 1040 or 1040-SR, line 7.
Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing
Form 2555 (relating to foreign earned income), enter the amount from line 3 of the
Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Enter the amount from Form 1040 or 1040-SR,
line 3a* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or line 16 of
Schedule D. If either line 15 or line 16 is
blank or a loss, enter -0-.
3.
No. Enter the amount from Form 1040 or
1040-SR, line 7.
Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . 5.
Enter:
$44,625 if single or married filing separately,
$89,250 if married filing jointly or qualifying surviving spouse,
. . . . . . . . . . . . 6.
$59,750 if head of household.
Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
Subtract line 8 from line 7. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . . . . . 9.
Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Enter the amount from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
Enter:
$492,300 if single,
$276,900 if married filing separately,
. . . . . . . . . . . . 13.
$553,850 if married filing jointly or qualifying surviving spouse,
$523,050 if head of household.
Enter the smaller of line 1 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
Add lines 5 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
Subtract line 15 from line 14. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 16.
Enter the smaller of line 12 or line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
Multiply line 17 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18.
Add lines 9 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
Subtract line 19 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.
Multiply line 20 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21.
Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22.
Add lines 18, 21, and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24.
Tax on all taxable income. Enter the smaller of line 23 or line 24. Also include this amount on the
entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don’t enter this amount on
the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned
Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25.

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1.

2.
3.

4.
5.
6.

7.
8.
9.
10.
11.
12.
13.

14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.

* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.

-37-

Need more information or forms? Visit IRS.gov.

Line 19
Child Tax Credit and Credit
for Other Dependents
See Schedule 8812 (Form 1040) and its
instructions for information on figuring
and claiming any child tax credit and
credit for other dependents that you may
qualify to claim.
Form 8862, who must file. You must
file Form 8862 to claim the child tax
credit or credit for other dependents if
your child tax credit (refundable or nonrefundable depending on the tax year),
additional child tax credit, or credit for
other dependents for a year after 2015
was denied or reduced for any reason
other than a math or clerical error. Attach a completed Form 8862 to your
2023 return to claim the credit for 2023.
Don’t file Form 8862 if you filed Form
8862 for 2022, and the child tax credit,
additional child tax credit, or credit for
other dependents was allowed for that
year. See Form 8862 and its instructions
for details.

Payments
Line 25
Federal Income Tax
Withheld

should attach the form to your return to
claim a credit for the withholding.

Line 26
2023 Estimated Tax
Payments

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

!

If your qualifying child didn’t
have an SSN valid for employCAUTION ment issued before the due date
of your 2023 return (including extensions), you can’t claim the child tax
credit for that child on your original or
amended return. However, you may be
able to claim the credit for other dependents for that child.

!

Line 25a—Form(s) W-2

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

Line 25b—Form(s) 1099

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

If you received a 2023 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest
income, unemployment compensation,
social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in
the total on line 25b. This should be
shown in box 4 of Form 1099, box 6 of
Form SSA-1099, or box 10 of Form
RRB-1099.

Line 25c—Other Forms
Include on line 25c any federal income
tax withheld on your Form(s) W-2G.
The amount withheld should be shown
in box 4. Attach Form(s) W-2G to the
front of your return if federal income tax
was withheld.
If you had Additional Medicare Tax
withheld, include the amount shown on
Form 8959, line 24, in the total on
line 25c. Attach Form 8959.
Include on line 25c any federal income tax withheld that is shown on a
Schedule K-1.
Also include on line 25c any tax
withheld that is shown on Form 1042-S,
Form 8805, or Form 8288-A. You

Need more information or forms? Visit IRS.gov.

-38-

Enter any estimated federal income tax
payments you made for 2023. Include
any overpayment that you applied to
your 2023 estimated tax from your 2022
return or an amended return (Form
1040-X).

If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the
amount paid in any way you choose as
long as you both agree. If you can't
agree, you must divide the payments in
proportion to each spouse's individual
tax as shown on your separate returns
for 2023. For more information, see
Pub. 505. Be sure to show both SSNs in
the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing
a joint return, add the amounts you each
paid. Follow these instructions even if
your spouse died in 2023 or in 2024 before filing a 2023 return.
Divorced taxpayers. If you got divorced in 2023 and you made joint estimated tax payments with your former
spouse, enter your former spouse's SSN
in the space provided on the front of
Form 1040 or 1040-SR. If you were divorced and remarried in 2023, enter
your present spouse's SSN in the space
provided on the front of Form 1040 or
1040-SR. Also, on the dotted line next
to line 26, enter your former spouse's
SSN, followed by “DIV.”
Name change. If you changed your
name and you made estimated tax payments using your former name, attach a
statement to the front of Form 1040 or
1040-SR that explains all the payments
you and your spouse made in 2023 and
the name(s) and SSN(s) under which
you made them.

Line 27—
Earned Income Credit (EIC)

work and is valid for EIC purposes (explained later under
Definitions and Special Rules)?
Yes. Continue
No. STOP
䊲

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

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

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To Take the EIC:

•
•

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

3. Are you filing Form 2555 (relating to foreign earned
income)?
No. Continue
Yes. STOP

4. Were you or your spouse a nonresident alien for any part of
2023?
Yes. See Nonresident
No. Go to Step 2.
aliens, later, under
Definitions and Special
Rules.

For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on “Check if You Qualify.” This service
is available in English and Spanish.

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

Step 2

Line 2a

Refunds for returns claiming the earned income credit

䊲

You can't take the credit.

2. Do you, and your spouse if filing a joint return, have a
social security number issued on or before the due date of
your 2023 return (including extensions) that allows you to

+

Line 3b

+

Line 7*

+

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

applies to the entire refund, not just the portion associated with the earned income credit.

1. If, in 2023:
• 3 or more children who have valid SSNs lived with you,
is the amount on Form 1040 or 1040-SR, line 11, less
than $56,838 ($63,398 if married filing jointly)?
• 2 children who have valid SSNs lived with you, is the
amount on Form 1040 or 1040-SR, line 11, less than
$52,918 ($59,478 if married filing jointly)?
• 1 child who has a valid SSN lived with you, is the
amount on Form 1040 or 1040-SR, line 11, less than
$46,560 ($53,120 if married filing jointly)?
• No children who have valid SSNs lived with you, is the
amount on Form 1040 or 1040-SR, line 11, less than
$17,640 ($24,210 if married filing jointly)?
Yes. Continue
No. STOP

Line 2b

Investment Income =

TIP can't be issued before mid-February 2024. This delay

All Filers

Investment Income

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

!

Step 1

䊲

You can't take the
credit.

2. Is your investment income more than $11,000?
Yes. Continue
No. Skip question 3; go
䊲
to question 4.
3. Are you filing Form 4797 (relating to sales of business
property)?
Yes. See Form 4797
No. STOP
filers, later, under
You can't take the credit.
Definitions and Special
Rules.
4. Do any of the following apply for 2023?
• You are filing Schedule E.
• You are reporting income from the rental of personal
property not used in a trade or business.
• You are filing Form 8814 (relating to election to report
child's interest and dividends on your return).
• You have income or loss from a passive activity.
Yes. Use Worksheet 1
No. Go to Step 3.
in Pub. 596 to see if you
can take the credit.

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Need more information or forms? Visit IRS.gov.

Step 3

Qualifying Child

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

3. Are you a married taxpayer whose filing status is married
filing separately or head of household?
Yes. Continue
No. Skip questions 4
䊲
and 5; go to question 6.

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AND

4. Did you and your spouse have the same principal residence
for the last 6 months of 2023?
Yes. Continue
No. Skip question 5; go
䊲
to question 6.

was ...

Under age 19 at the end of 2023 and younger than you
(or your spouse if filing jointly)
or

Under age 24 at the end of 2023, a student (defined later), and younger than
you (or your spouse if filing jointly)

5. Are you legally separated according to your state law under
a written separation agreement or a decree of separate
maintenance and you lived apart from your spouse at the
end of 2023?
Yes. Continue
No. STOP
䊲

or
Any age and permanently and totally disabled (defined later)
AND

Who isn't filing a joint return for 2023
or is filing a joint return for 2023 only to claim a refund of withheld income
tax or estimated tax paid (see Pub. 596 for examples)
AND

Who lived with you in the United States for more than half of 2023.

6. Could you be a qualifying child of another person for 2023?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2023 tax return or is filing a 2023 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 can't take the
credit. Enter “No” on
the dotted line next to
line 27.

Step 4

!

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

!

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 2023, see
Qualifying child of more than one person, later. If the child was married, see
Married child, later.
CAUTION

Filers Without a Qualifying
Child

1. Are you a married taxpayer whose filing status is married
filing separately or head of household?
No. Continue
Yes. STOP
You can’t take the
credit.

TIP

If the child didn't live with you for more than half of 2023 because of
a temporary absence, birth, death, or kidnapping, see Exception to time
lived with you, later.

2. Are you filing a joint return for 2023?
Yes. Skip questions 3
No. Continue
䊲
through 6 and Step 4;
go to Step 5.

Need more information or forms? Visit IRS.gov.

䊲

2. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2023? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
December 31, 1958, and before January 2, 1999.) If your
spouse died in 2023 or if you are preparing a return for
someone who died in 2023, see Pub. 596 before you answer.
Yes. Continue
No. STOP
䊲

1. Do you have at least one child who meets the conditions to
be your qualifying child for the purpose of claiming the
EIC?
Yes. Continue
No. Skip questions 2
䊲
through 6; go to Step 4.

You can’t take the credit.

You can’t 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 2023?
Members of the military stationed outside the United States,
see Members of the military, later, before you answer.
Yes. Continue
No. STOP
䊲

-40-

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

4. Are you filing a joint return for 2023?
Yes. Skip questions 5
No. Continue
䊲
and 6; go to Step 5.

4. Enter all of your nontaxable combat pay if you elect
to include it in earned income. Also enter the amount
of your nontaxable combat pay on line 1i of Form
1040 or 1040-SR. See Combat pay,
4.
nontaxable, later . . . . . . . . . . . . . . . . . . .

5. Could you be a qualifying child of another person for 2023?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2023 tax return or is filing a 2023 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Continue
Yes. STOP

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.
5. Add lines 3 and 4.
This is your earned income . . . . . . . . . . . .
5.

!

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November 3, 2023
䊲

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

6. Can you be claimed as a dependent on someone else's 2023
tax return? (If the person who could claim you on their 2023
tax return is not required to file, and isn't filing a 2023 tax
return or is filing a 2023 return only to claim a refund of
withheld income tax or estimated tax paid, check “No.”)
No. Go to Step 5.
Yes. STOP
You can't take the
credit.

Step 5

Earned Income

1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or
No. Complete the
following worksheet.
Church employees,
whichever applies.
1. Enter the amount from Form 1040 or 1040-SR,
line 1z . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the Medicaid waiver payment amounts
excluded from income on Schedule 1 (Form 1040),
line 8s, unless you choose to include these amounts
in earned income, in which case enter -0-. See the
instructions for Schedule 1, line 8s. . . . . . . . .

3. If you have:
• 3 or more qualifying children who have valid SSNs, is
your earned income less than $56,838 ($63,398 if
married filing jointly)?
• 2 qualifying children who have valid SSNs, is your
earned income less than $52,918 ($59,478 if married
filing jointly)?
• 1 qualifying child who has a valid SSN, is your earned
income less than $46,560 ($53,120 if married filing
jointly)?
• No qualifying children who have valid SSNs, is your
earned income less than $17,640 ($24,210 if married
filing jointly)?
Yes. Go to Step 6.
No. STOP

You can't take the credit.

Step 6
2.

If you and your spouse both received Medicaid waiver
payments during the year, you and your spouse can make different
choices about including the full amount of your payments in earned
income. Enter only the amount of Medicaid waiver payments that you
or your spouse, if filing a joint return, do not want to include in earned
income. To include all nontaxable Medicaid waiver payment amounts in
earned income, enter -0-.
. . . . . . . . . . . . .

2. Were you self-employed at any time in 2023, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you
filing Schedule C as a statutory employee?
Yes. Skip question 3
No. Continue
䊲
and Step 6; go to
Worksheet B.

1.

TIP

3. Subtract line 2 from line 1

CAUTION

3.

How To Figure the Credit

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

Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
Church employees. Determine how much of the amount on
Form 1040 or 1040-SR, line 1a, was also reported on Schedule SE, Part I, line 5a. Subtract that amount from the amount on
Form 1040 or 1040-SR, line 1a, and enter the result on line 1 of
the worksheet in Step 5 (instead of entering the actual amount
from Form 1040 or 1040-SR, line 1a). Be sure to answer “Yes”
to question 2 in Step 5.
Clergy. The following instructions apply to ministers, members
of religious orders who have not taken a vow of poverty, and
Christian Science practitioners. If you are filing Schedule SE
and the amount on line 2 of that schedule includes an amount

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

reason other than a math or clerical error. But don’t file Form
8862 if either of the following applies.
• You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error.
• You are taking the EIC without a qualifying child and the
only reason your EIC was reduced or disallowed in the other
year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child.
Also, don’t file Form 8862 or take the credit for the:
• 2 years after the most recent tax year for which there was
a final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or
• 10 years after the most recent tax year for which there was
a final determination that your EIC claim was due to fraud.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction. For more details on
authorized placement agencies, see Pub. 596.

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

!

If you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on line 1i.

CAUTION

Credit figured by the IRS. To have the IRS figure your EIC:
1. Enter “EIC” on the dotted line next to line 27.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income by entering that amount on line 1i.
See Combat pay, nontaxable, earlier.
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 under Who Qualifies as Your Dependent, earlier, and Members of the military, later. A child is considered to
have lived with you for more than half of 2023 if the child was
born or died in 2023 and your home was this child's home for
more than half the time the child was alive in 2023 or if you
adopted the child in 2023, the child was lawfully placed with
you for legal adoption by you in 2023, or the child was an eligible foster child placed with you during 2023 and your main
home was the child's main home for more than half the time
since the child was adopted or placed with you in 2023.
Form 4797 filers. If the amount on Form 1040 or 1040-SR,
line 7, includes an amount from Form 4797, you must use
Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can't take the EIC.
Form 8862, who must file. You must file Form 8862 if your
EIC for a year after 1996 was reduced or disallowed for any

Need more information or forms? Visit IRS.gov.

Married child. A child who was married at the end of 2023 is
a qualifying child only if (a) you can claim the child as your dependent, or (b) you could have claimed the child as your dependent except for the special rule for Children of divorced or
separated parents under Who Qualifies as Your Dependent, earlier.
Members of the military. If you were on extended active duty
outside the United States, your main home is considered to be in
the United States during that duty period. Extended active duty
is military duty ordered for an indefinite period or for a period
of more than 90 days. Once you begin serving extended active
duty, you are considered to be on extended active duty even if
you don’t serve more than 90 days.
Nonresident aliens. If your filing status is married filing jointly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter
“No” on the dotted line next to line 27.

Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2023, the person couldn't
engage in any substantial gainful activity because of a physical
or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at
least a year, or (b) can be expected to lead to death.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents under Who Qualifies
as Your Dependent, earlier, applies.
1. Child tax credit, credit for other dependents, and additional child tax credit (lines 19 and 28).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 2).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 27).

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No other person can take any of the five tax benefits just listed
based on the qualifying child. If you and any other person can
claim the child as a qualifying child, the following rules apply.
For purposes of these rules, the term “parent” means a biological or adoptive parent of an individual. It doesn't include a stepparent or foster parent unless that person has adopted the individual.
• If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
• If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2023. 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 2023.
• 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 2023.
• 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 2023, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
If, under these rules, you can't claim a child as a qualiTIP fying child for the EIC, you may be able to claim the
EIC under the rules for a taxpayer without a qualifying
child. For more information, see Pub. 596.

“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. If
“Not Valid for Employment” is printed on the social security
card and the card-holder’s immigration status has changed so
that they are now a U.S. citizen or permanent resident, ask the
SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed
on your social security card, your SSN is valid for EIC purposes
only as long as the DHS authorization is still valid.
To find out how to get an SSN, see Social Security Number
(SSN) near the beginning of these instructions. If you won't
have an SSN by the date your return is due, see What if You
Can't File on Time?
If you didn't have an SSN issued on or before the due date of
your 2023 return (including extensions), you can't claim the EIC
on your original or an amended 2023 return. If a child didn't
have an SSN issued on or before the due date of your return (including extensions), you can't count that child as a qualifying
child in figuring the amount of the EIC on your original or an
amended 2023 return.
Student. A student is a child who during any part of 5 calendar
months of 2023 was enrolled as a full-time student at a school
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It doesn't include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.

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Example. Your child Lee, meets the conditions to be a qualifying child for both you and your parent. Lee doesn't meet the
conditions to be a qualifying child of any other person, including Lee’s other parent. Under the rules just described, you can
claim Lee as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your parent can't
claim any of the five tax benefits listed here based on Lee.
However, if your parent’s AGI is higher than yours and you
don’t claim Lee as a qualifying child, Lee is the qualifying child
of your parent.
For more details and examples, see Pub. 596.

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

Social security number (SSN). For the EIC, a valid SSN is a
number issued by the Social Security Administration unless

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Worksheet

A—2023 EIC—Line 27

Before you begin:

Keep for Your Records

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

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AND OMB USE
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November 3, 2023
Part 1

All Filers Using
Worksheet A

1.

Enter your earned income from Step 5.

2.

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

1

2

STOP

If line 2 is zero,
You can’t take the credit.
Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.

3.

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

4.

Are the amounts on lines 3 and 1 the same?

3

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

5.

Part 2

Filers Who
Answered
“No” on
Line 4

Part 3

Your Earned
Income Credit

Go to line 5.

If you have:
● No qualifying children who have a valid SSN, is the amount on
line 3 less than $9,800 ($16,370 if married filing jointly)?
● 1 or more qualifying children who have a valid SSN, is the amount
on line 3 less than $21,560 ($28,120 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 qualifying children you have who
have a valid SSN. Enter the credit here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.

6.

5

This is your earned income credit.

6
Enter this amount on
Form 1040 or 1040-SR,
line 27.

Reminder—

1040 or
If you have a qualifying child, complete and attach Schedule EIC. 1040-SR

CAUTION

EIC

10o4r0

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 2023.

Need more information or forms? Visit IRS.gov.

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R

1040-S

Worksheet

B—2023 EIC—Line 27

Keep for Your Records

Use this worksheet if you answered “Yes” to Step 5, question 2.
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to
enter in Parts 1 through 3.

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Part 1

Self-Employed,
Members of the
Clergy, and
People With
Church Employee
Income Filing
Schedule SE
Part 2

Self-Employed
NOT Required
To File
Schedule SE
For example, your
net earnings from
self-employment
were less than $400.

1a

1a. Enter the amount from Schedule SE, Part I, line 3.

b. Enter any amount from Schedule SE, Part I, line 4b and line 5a.

+ 1b

c. Combine lines 1a and 1b.

= 1c

d. Enter the amount from Schedule SE, Part I, line 13.

–

e. Subtract line 1d from line 1c.

= 1e

2.

1d

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

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

2a

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

+ 2b

c. Combine lines 2a and 2b.

= 2c

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

Part 3

Statutory Employees
Filing Schedule C
Part 4

All Filers Using
Worksheet B
Note. If line 4b
includes income on
which you should
have paid selfemployment tax but
didn’t, we may
reduce your credit by
the amount of
self-employment tax
not paid.

3.

Enter the amount from Schedule C, line 1, that you are filing as a
statutory employee.

4a

4a. Enter your earned income from Step 5.
b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
If line 4b is zero or less,
or 1040-SR, line 27.
5.

STOP

3

4b

You can’t take the credit. Enter “No” on the dotted line next to Form 1040

If you have:
● 3 or more qualifying children who have valid SSNs, is line 4b less than $56,838 ($63,398 if married
filing jointly)?
● 2 qualifying children who have valid SSNs, is line 4b less than $52,918 ($59,478 if married filing jointly)?
● 1 qualifying child who has a valid SSN, is line 4b less than $46,560 ($53,120 if married filing jointly)?
● No qualifying children who have valid SSNs, is line 4b less than $17,640 ($24,210 if married filing jointly)?
Yes. If you want the IRS to figure your credit, see Credit figured by the IRS, earlier. If you want to
figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
STOP

No.
You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or
1040-SR, line 27.

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Need more information or forms? Visit IRS.gov.

Worksheet

B —2023 EIC—Line 27—Continued

Part 5

All Filers Using
Worksheet B

6.

Keep for Your Records

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

6

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November 3, 2023
7.

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

7

If line 7 is zero, STOP You can’t take the credit.
Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.

8.

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

9.

Are the amounts on lines 8 and 6 the same?

8

Yes. Skip line 10; enter the amount from line 7 on line 11.
No. Go to line 10.

Part 6

10.

Filers Who
Answered
“No” on
Line 9

If you have:
● No qualifying children who have a valid SSN, is the amount on line 8
less than $9,800 ($16,370 if married filing jointly)?
● 1 or more qualifying children who have a valid SSN, is the amount on
line 8 less than $21,560 ($28,120 if married filing jointly)?
Yes. Leave line 10 blank; enter the amount from line 7 on line 11.

No. Look up the amount on line 8 in the EIC Table to find the
credit. Be sure you use the correct column for your filing status
and the number of qualifying children you have who have a valid
SSN. Enter the credit here.
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.

Part 7

Your Earned
Income Credit

11.

10

This is your earned income credit.

11

Reminder—

Enter this amount on
Form 1040 or 1040-SR,
line 27.

If you have a qualifying child, complete and attach Schedule EIC. 1040 or
1040-SR

EIC

CAUTION

If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form
8862 to take the credit for 2023.

Need more information or forms? Visit IRS.gov.

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1040-S

2023 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 who have valid SSNs as
defined earlier. 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—

Single, head of household, or
qualifying surviving spouse and
the number of children you have is—

0

Example. If your filing status is
single, you have one qualifying
child who has a valid SSN, and the
amount you are looking up from
your EIC Worksheet is $2,455, you
would enter $842.

But less
than

At least

2,400
2,450

1

2

3

Your credit is—

2,450
2,500

186
189

825
842

970
990

1,091
1,114

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November 3, 2023
And your filing status is–

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

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

At least

★

1

But less
than

2

3

And your filing status is–

Married filing jointly and you
have–
0

1

Your credit is–

2

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

3

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

Your credit is–

At least

But less
than

1

2

3

Married filing jointly and you
have–
0

Your credit is–

1

2

3

Your credit is–

1
50
100
150

50
100
150
200

2
6
10
13

9
26
43
60

10
30
50
70

11
34
56
79

2
6
10
13

9
26
43
60

10
30
50
70

11
34
56
79

2,800
2,850
2,900
2,950

2,850
2,900
2,950
3,000

216
220
224
228

961
978
995
1,012

1,130
1,150
1,170
1,190

1,271
1,294
1,316
1,339

216
220
224
228

961
978
995
1,012

1,130
1,150
1,170
1,190

1,271
1,294
1,316
1,339

200
250
300
350

250
300
350
400

17
21
25
29

77
94
111
128

90
110
130
150

101
124
146
169

17
21
25
29

77
94
111
128

90
110
130
150

101
124
146
169

3,000
3,050
3,100
3,150

3,050
3,100
3,150
3,200

231
235
239
243

1,029
1,046
1,063
1,080

1,210
1,230
1,250
1,270

1,361
1,384
1,406
1,429

231
235
239
243

1,029
1,046
1,063
1,080

1,210
1,230
1,250
1,270

1,361
1,384
1,406
1,429

400
450
500
550

450
500
550
600

33
36
40
44

145
162
179
196

170
190
210
230

191
214
236
259

33
36
40
44

145
162
179
196

170
190
210
230

191
214
236
259

3,200
3,250
3,300
3,350

3,250
3,300
3,350
3,400

247
251
254
258

1,097
1,114
1,131
1,148

1,290
1,310
1,330
1,350

1,451
1,474
1,496
1,519

247
251
254
258

1,097
1,114
1,131
1,148

1,290
1,310
1,330
1,350

1,451
1,474
1,496
1,519

600
650
700
750

650
700
750
800

48
52
55
59

213
230
247
264

250
270
290
310

281
304
326
349

48
52
55
59

213
230
247
264

250
270
290
310

281
304
326
349

3,400
3,450
3,500
3,550

3,450
3,500
3,550
3,600

262
266
270
273

1,165
1,182
1,199
1,216

1,370
1,390
1,410
1,430

1,541
1,564
1,586
1,609

262
266
270
273

1,165
1,182
1,199
1,216

1,370
1,390
1,410
1,430

1,541
1,564
1,586
1,609

800
850
900
950

850
900
950
1,000

63
67
71
75

281
298
315
332

330
350
370
390

371
394
416
439

63
67
71
75

281
298
315
332

330
350
370
390

371
394
416
439

3,600
3,650
3,700
3,750

3,650
3,700
3,750
3,800

277
281
285
289

1,233
1,250
1,267
1,284

1,450
1,470
1,490
1,510

1,631
1,654
1,676
1,699

277
281
285
289

1,233
1,250
1,267
1,284

1,450
1,470
1,490
1,510

1,631
1,654
1,676
1,699

1,000
1,050
1,100
1,150

1,050
1,100
1,150
1,200

78
82
86
90

349
366
383
400

410
430
450
470

461
484
506
529

78
82
86
90

349
366
383
400

410
430
450
470

461
484
506
529

3,800
3,850
3,900
3,950

3,850
3,900
3,950
4,000

293
296
300
304

1,301
1,318
1,335
1,352

1,530
1,550
1,570
1,590

1,721
1,744
1,766
1,789

293
296
300
304

1,301
1,318
1,335
1,352

1,530
1,550
1,570
1,590

1,721
1,744
1,766
1,789

1,200
1,250
1,300
1,350

1,250
1,300
1,350
1,400

94
98
101
105

417
434
451
468

490
510
530
550

551
574
596
619

94
98
101
105

417
434
451
468

490
510
530
550

551
574
596
619

4,000
4,050
4,100
4,150

4,050
4,100
4,150
4,200

308
312
316
319

1,369
1,386
1,403
1,420

1,610
1,630
1,650
1,670

1,811
1,834
1,856
1,879

308
312
316
319

1,369
1,386
1,403
1,420

1,610
1,630
1,650
1,670

1,811
1,834
1,856
1,879

1,400
1,450
1,500
1,550

1,450
1,500
1,550
1,600

109
113
117
120

485
502
519
536

570
590
610
630

641
664
686
709

109
113
117
120

485
502
519
536

570
590
610
630

641
664
686
709

4,200
4,250
4,300
4,350

4,250
4,300
4,350
4,400

323
327
331
335

1,437
1,454
1,471
1,488

1,690
1,710
1,730
1,750

1,901
1,924
1,946
1,969

323
327
331
335

1,437
1,454
1,471
1,488

1,690
1,710
1,730
1,750

1,901
1,924
1,946
1,969

1,600
1,650
1,700
1,750

1,650
1,700
1,750
1,800

124
128
132
136

553
570
587
604

650
670
690
710

731
754
776
799

124
128
132
136

553
570
587
604

650
670
690
710

731
754
776
799

4,400
4,450
4,500
4,550

4,450
4,500
4,550
4,600

339
342
346
350

1,505
1,522
1,539
1,556

1,770
1,790
1,810
1,830

1,991
2,014
2,036
2,059

339
342
346
350

1,505
1,522
1,539
1,556

1,770
1,790
1,810
1,830

1,991
2,014
2,036
2,059

1,800
1,850
1,900
1,950

1,850
1,900
1,950
2,000

140
143
147
151

621
638
655
672

730
750
770
790

821
844
866
889

140
143
147
151

621
638
655
672

730
750
770
790

821
844
866
889

4,600
4,650
4,700
4,750

4,650
4,700
4,750
4,800

354
358
361
365

1,573
1,590
1,607
1,624

1,850
1,870
1,890
1,910

2,081
2,104
2,126
2,149

354
358
361
365

1,573
1,590
1,607
1,624

1,850
1,870
1,890
1,910

2,081
2,104
2,126
2,149

2,000
2,050
2,100
2,150

2,050
2,100
2,150
2,200

155
159
163
166

689
706
723
740

810
830
850
870

911
934
956
979

155
159
163
166

689
706
723
740

810
830
850
870

911
934
956
979

4,800
4,850
4,900
4,950

4,850
4,900
4,950
5,000

369
373
377
381

1,641
1,658
1,675
1,692

1,930
1,950
1,970
1,990

2,171
2,194
2,216
2,239

369
373
377
381

1,641
1,658
1,675
1,692

1,930
1,950
1,970
1,990

2,171
2,194
2,216
2,239

2,200
2,250
2,300
2,350

2,250
2,300
2,350
2,400

170
174
178
182

757
774
791
808

890
910
930
950

1,001
1,024
1,046
1,069

170
174
178
182

757
774
791
808

890
910
930
950

1,001
1,024
1,046
1,069

5,000
5,050
5,100
5,150

5,050
5,100
5,150
5,200

384
388
392
396

1,709
1,726
1,743
1,760

2,010
2,030
2,050
2,070

2,261
2,284
2,306
2,329

384
388
392
396

1,709
1,726
1,743
1,760

2,010
2,030
2,050
2,070

2,261
2,284
2,306
2,329

2,400
2,450
2,500
2,550

2,450
2,500
2,550
2,600

186
189
193
197

825
842
859
876

970
990
1,010
1,030

1,091
1,114
1,136
1,159

186
189
193
197

825
842
859
876

970
990
1,010
1,030

1,091
1,114
1,136
1,159

5,200
5,250
5,300
5,350

5,250
5,300
5,350
5,400

400
404
407
411

1,777
1,794
1,811
1,828

2,090
2,110
2,130
2,150

2,351
2,374
2,396
2,419

400
404
407
411

1,777
1,794
1,811
1,828

2,090
2,110
2,130
2,150

2,351
2,374
2,396
2,419

2,600
2,650
2,700
2,750

2,650
2,700
2,750
2,800

201
205
208
212

893
910
927
944

1,050
1,070
1,090
1,110

1,181
1,204
1,226
1,249

201
205
208
212

893
910
927
944

1,050
1,070
1,090
1,110

1,181
1,204
1,226
1,249

5,400
5,450
5,500
5,550

5,450
5,500
5,550
5,600

415
419
423
426

1,845
1,862
1,879
1,896

2,170
2,190
2,210
2,230

2,441
2,464
2,486
2,509

415
419
423
426

1,845
1,862
1,879
1,896

2,170
2,190
2,210
2,230

2,441
2,464
2,486
2,509

Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

(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 surviving
spouse★ and you have–
0

At least

But less
than

1

2

3

And your filing status is–

Married filing jointly and you
have–
0

Your credit is–

1

2

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

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

3

Your credit is–

At least

But less
than

1

2

3

Married filing jointly and you
have–
0

Your credit is–

1

2

3

Your credit is–

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

★

5,600
5,650
5,700
5,750

5,650
5,700
5,750
5,800

430
434
438
442

1,913
1,930
1,947
1,964

2,250
2,270
2,290
2,310

2,531
2,554
2,576
2,599

430
434
438
442

1,913
1,930
1,947
1,964

2,250
2,270
2,290
2,310

2,531
2,554
2,576
2,599

8,800
8,850
8,900
8,950

8,850
8,900
8,950
9,000

600
600
600
600

3,001
3,018
3,035
3,052

3,530
3,550
3,570
3,590

3,971
3,994
4,016
4,039

600
600
600
600

3,001
3,018
3,035
3,052

3,530
3,550
3,570
3,590

3,971
3,994
4,016
4,039

5,800
5,850
5,900
5,950

5,850
5,900
5,950
6,000

446
449
453
457

1,981
1,998
2,015
2,032

2,330
2,350
2,370
2,390

2,621
2,644
2,666
2,689

446
449
453
457

1,981
1,998
2,015
2,032

2,330
2,350
2,370
2,390

2,621
2,644
2,666
2,689

9,000
9,050
9,100
9,150

9,050
9,100
9,150
9,200

600
600
600
600

3,069
3,086
3,103
3,120

3,610
3,630
3,650
3,670

4,061
4,084
4,106
4,129

600
600
600
600

3,069
3,086
3,103
3,120

3,610
3,630
3,650
3,670

4,061
4,084
4,106
4,129

6,000
6,050
6,100
6,150

6,050
6,100
6,150
6,200

461
465
469
472

2,049
2,066
2,083
2,100

2,410
2,430
2,450
2,470

2,711
2,734
2,756
2,779

461
465
469
472

2,049
2,066
2,083
2,100

2,410
2,430
2,450
2,470

2,711
2,734
2,756
2,779

9,200
9,250
9,300
9,350

9,250
9,300
9,350
9,400

600
600
600
600

3,137
3,154
3,171
3,188

3,690
3,710
3,730
3,750

4,151
4,174
4,196
4,219

600
600
600
600

3,137
3,154
3,171
3,188

3,690
3,710
3,730
3,750

4,151
4,174
4,196
4,219

6,200
6,250
6,300
6,350

6,250
6,300
6,350
6,400

476
480
484
488

2,117
2,134
2,151
2,168

2,490
2,510
2,530
2,550

2,801
2,824
2,846
2,869

476
480
484
488

2,117
2,134
2,151
2,168

2,490
2,510
2,530
2,550

2,801
2,824
2,846
2,869

9,400
9,450
9,500
9,550

9,450
9,500
9,550
9,600

600
600
600
600

3,205
3,222
3,239
3,256

3,770
3,790
3,810
3,830

4,241
4,264
4,286
4,309

600
600
600
600

3,205
3,222
3,239
3,256

3,770
3,790
3,810
3,830

4,241
4,264
4,286
4,309

6,400
6,450
6,500
6,550

6,450
6,500
6,550
6,600

492
495
499
503

2,185
2,202
2,219
2,236

2,570
2,590
2,610
2,630

2,891
2,914
2,936
2,959

492
495
499
503

2,185
2,202
2,219
2,236

2,570
2,590
2,610
2,630

2,891
2,914
2,936
2,959

9,600
9,650
9,700
9,750

9,650
9,700
9,750
9,800

600
600
600
600

3,273
3,290
3,307
3,324

3,850
3,870
3,890
3,910

4,331
4,354
4,376
4,399

600
600
600
600

3,273
3,290
3,307
3,324

3,850
3,870
3,890
3,910

4,331
4,354
4,376
4,399

6,600
6,650
6,700
6,750

6,650
6,700
6,750
6,800

507
511
514
518

2,253
2,270
2,287
2,304

2,650
2,670
2,690
2,710

2,981
3,004
3,026
3,049

507
511
514
518

2,253
2,270
2,287
2,304

2,650
2,670
2,690
2,710

2,981
3,004
3,026
3,049

9,800
9,850
9,900
9,950

9,850
9,900
9,950
10,000

598
594
590
586

3,341
3,358
3,375
3,392

3,930
3,950
3,970
3,990

4,421
4,444
4,466
4,489

600
600
600
600

3,341
3,358
3,375
3,392

3,930
3,950
3,970
3,990

4,421
4,444
4,466
4,489

6,800
6,850
6,900
6,950

6,850
6,900
6,950
7,000

522
526
530
534

2,321
2,338
2,355
2,372

2,730
2,750
2,770
2,790

3,071
3,094
3,116
3,139

522
526
530
534

2,321
2,338
2,355
2,372

2,730
2,750
2,770
2,790

3,071
3,094
3,116
3,139

10,000
10,050
10,100
10,150

10,050
10,100
10,150
10,200

583
579
575
571

3,409
3,426
3,443
3,460

4,010
4,030
4,050
4,070

4,511
4,534
4,556
4,579

600
600
600
600

3,409
3,426
3,443
3,460

4,010
4,030
4,050
4,070

4,511
4,534
4,556
4,579

7,000
7,050
7,100
7,150

7,050
7,100
7,150
7,200

537
541
545
549

2,389
2,406
2,423
2,440

2,810
2,830
2,850
2,870

3,161
3,184
3,206
3,229

537
541
545
549

2,389
2,406
2,423
2,440

2,810
2,830
2,850
2,870

3,161
3,184
3,206
3,229

10,200
10,250
10,300
10,350

10,250
10,300
10,350
10,400

567
563
560
556

3,477
3,494
3,511
3,528

4,090
4,110
4,130
4,150

4,601
4,624
4,646
4,669

600
600
600
600

3,477
3,494
3,511
3,528

4,090
4,110
4,130
4,150

4,601
4,624
4,646
4,669

7,200
7,250
7,300
7,350

7,250
7,300
7,350
7,400

553
557
560
564

2,457
2,474
2,491
2,508

2,890
2,910
2,930
2,950

3,251
3,274
3,296
3,319

553
557
560
564

2,457
2,474
2,491
2,508

2,890
2,910
2,930
2,950

3,251
3,274
3,296
3,319

10,400
10,450
10,500
10,550

10,450
10,500
10,550
10,600

552
548
544
540

3,545
3,562
3,579
3,596

4,170
4,190
4,210
4,230

4,691
4,714
4,736
4,759

600
600
600
600

3,545
3,562
3,579
3,596

4,170
4,190
4,210
4,230

4,691
4,714
4,736
4,759

7,400
7,450
7,500
7,550

7,450
7,500
7,550
7,600

568
572
576
579

2,525
2,542
2,559
2,576

2,970
2,990
3,010
3,030

3,341
3,364
3,386
3,409

568
572
576
579

2,525
2,542
2,559
2,576

2,970
2,990
3,010
3,030

3,341
3,364
3,386
3,409

10,600
10,650
10,700
10,750

10,650
10,700
10,750
10,800

537
533
529
525

3,613
3,630
3,647
3,664

4,250
4,270
4,290
4,310

4,781
4,804
4,826
4,849

600
600
600
600

3,613
3,630
3,647
3,664

4,250
4,270
4,290
4,310

4,781
4,804
4,826
4,849

7,600
7,650
7,700
7,750

7,650
7,700
7,750
7,800

583
587
591
595

2,593
2,610
2,627
2,644

3,050
3,070
3,090
3,110

3,431
3,454
3,476
3,499

583
587
591
595

2,593
2,610
2,627
2,644

3,050
3,070
3,090
3,110

3,431
3,454
3,476
3,499

10,800
10,850
10,900
10,950

10,850
10,900
10,950
11,000

521
518
514
510

3,681
3,698
3,715
3,732

4,330
4,350
4,370
4,390

4,871
4,894
4,916
4,939

600
600
600
600

3,681
3,698
3,715
3,732

4,330
4,350
4,370
4,390

4,871
4,894
4,916
4,939

7,800
7,850
7,900
7,950

7,850
7,900
7,950
8,000

600
600
600
600

2,661
2,678
2,695
2,712

3,130
3,150
3,170
3,190

3,521
3,544
3,566
3,589

600
600
600
600

2,661
2,678
2,695
2,712

3,130
3,150
3,170
3,190

3,521
3,544
3,566
3,589

11,000
11,050
11,100
11,150

11,050
11,100
11,150
11,200

506
502
498
495

3,749
3,766
3,783
3,800

4,410
4,430
4,450
4,470

4,961
4,984
5,006
5,029

600
600
600
600

3,749
3,766
3,783
3,800

4,410
4,430
4,450
4,470

4,961
4,984
5,006
5,029

8,000
8,050
8,100
8,150

8,050
8,100
8,150
8,200

600
600
600
600

2,729
2,746
2,763
2,780

3,210
3,230
3,250
3,270

3,611
3,634
3,656
3,679

600
600
600
600

2,729
2,746
2,763
2,780

3,210
3,230
3,250
3,270

3,611
3,634
3,656
3,679

11,200
11,250
11,300
11,350

11,250
11,300
11,350
11,400

491
487
483
479

3,817
3,834
3,851
3,868

4,490
4,510
4,530
4,550

5,051
5,074
5,096
5,119

600
600
600
600

3,817
3,834
3,851
3,868

4,490
4,510
4,530
4,550

5,051
5,074
5,096
5,119

8,200
8,250
8,300
8,350

8,250
8,300
8,350
8,400

600
600
600
600

2,797
2,814
2,831
2,848

3,290
3,310
3,330
3,350

3,701
3,724
3,746
3,769

600
600
600
600

2,797
2,814
2,831
2,848

3,290
3,310
3,330
3,350

3,701
3,724
3,746
3,769

11,400
11,450
11,500
11,550

11,450
11,500
11,550
11,600

475
472
468
464

3,885
3,902
3,919
3,936

4,570
4,590
4,610
4,630

5,141
5,164
5,186
5,209

600
600
600
600

3,885
3,902
3,919
3,936

4,570
4,590
4,610
4,630

5,141
5,164
5,186
5,209

8,400
8,450
8,500
8,550

8,450
8,500
8,550
8,600

600
600
600
600

2,865
2,882
2,899
2,916

3,370
3,390
3,410
3,430

3,791
3,814
3,836
3,859

600
600
600
600

2,865
2,882
2,899
2,916

3,370
3,390
3,410
3,430

3,791
3,814
3,836
3,859

11,600
11,650
11,700
11,750

11,650
11,700
11,750
11,800

460
456
452
449

3,953
3,970
3,987
3,995

4,650
4,670
4,690
4,710

5,231
5,254
5,276
5,299

600
600
600
600

3,953
3,970
3,987
3,995

4,650
4,670
4,690
4,710

5,231
5,254
5,276
5,299

8,600
8,650
8,700
8,750

8,650
8,700
8,750
8,800

600
600
600
600

2,933
2,950
2,967
2,984

3,450
3,470
3,490
3,510

3,881
3,904
3,926
3,949

600
600
600
600

2,933
2,950
2,967
2,984

3,450
3,470
3,490
3,510

3,881
3,904
3,926
3,949

11,800
11,850
11,900
11,950

11,850
11,900
11,950
12,000

445
441
437
433

3,995
3,995
3,995
3,995

4,730
4,750
4,770
4,790

5,321
5,344
5,366
5,389

600
600
600
600

3,995
3,995
3,995
3,995

4,730
4,750
4,770
4,790

5,321
5,344
5,366
5,389

Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

(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 surviving
spouse★ and you have–
0

At least

But less
than

1

2

3

And your filing status is–

Married filing jointly and you
have–
0

Your credit is–

1

2

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

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

3

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

Your credit is–

1

2

3

Your credit is–

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

*

12,000
12,050
12,100
12,150

12,050
12,100
12,150
12,200

430
426
422
418

3,995
3,995
3,995
3,995

4,810
4,830
4,850
4,870

5,411
5,434
5,456
5,479

600
600
600
600

3,995
3,995
3,995
3,995

4,810
4,830
4,850
4,870

5,411
5,434
5,456
5,479

15,200
15,250
15,300
15,350

15,250
15,300
15,350
15,400

185
181
177
173

3,995
3,995
3,995
3,995

6,090
6,110
6,130
6,150

6,851
6,874
6,896
6,919

600
600
600
600

3,995
3,995
3,995
3,995

6,090
6,110
6,130
6,150

6,851
6,874
6,896
6,919

12,200
12,250
12,300
12,350

12,250
12,300
12,350
12,400

414
410
407
403

3,995
3,995
3,995
3,995

4,890
4,910
4,930
4,950

5,501
5,524
5,546
5,569

600
600
600
600

3,995
3,995
3,995
3,995

4,890
4,910
4,930
4,950

5,501
5,524
5,546
5,569

15,400
15,450
15,500
15,550

15,450
15,500
15,550
15,600

169
166
162
158

3,995
3,995
3,995
3,995

6,170
6,190
6,210
6,230

6,941
6,964
6,986
7,009

600
600
600
600

3,995
3,995
3,995
3,995

6,170
6,190
6,210
6,230

6,941
6,964
6,986
7,009

12,400
12,450
12,500
12,550

12,450
12,500
12,550
12,600

399
395
391
387

3,995
3,995
3,995
3,995

4,970
4,990
5,010
5,030

5,591
5,614
5,636
5,659

600
600
600
600

3,995
3,995
3,995
3,995

4,970
4,990
5,010
5,030

5,591
5,614
5,636
5,659

15,600
15,650
15,700
15,750

15,650
15,700
15,750
15,800

154
150
146
143

3,995
3,995
3,995
3,995

6,250
6,270
6,290
6,310

7,031
7,054
7,076
7,099

600
600
600
600

3,995
3,995
3,995
3,995

6,250
6,270
6,290
6,310

7,031
7,054
7,076
7,099

12,600
12,650
12,700
12,750

12,650
12,700
12,750
12,800

384
380
376
372

3,995
3,995
3,995
3,995

5,050
5,070
5,090
5,110

5,681
5,704
5,726
5,749

600
600
600
600

3,995
3,995
3,995
3,995

5,050
5,070
5,090
5,110

5,681
5,704
5,726
5,749

15,800
15,850
15,900
15,950

15,850
15,900
15,950
16,000

139
135
131
127

3,995
3,995
3,995
3,995

6,330
6,350
6,370
6,390

7,121
7,144
7,166
7,189

600
600
600
600

3,995
3,995
3,995
3,995

6,330
6,350
6,370
6,390

7,121
7,144
7,166
7,189

12,800
12,850
12,900
12,950

12,850
12,900
12,950
13,000

368
365
361
357

3,995
3,995
3,995
3,995

5,130
5,150
5,170
5,190

5,771
5,794
5,816
5,839

600
600
600
600

3,995
3,995
3,995
3,995

5,130
5,150
5,170
5,190

5,771
5,794
5,816
5,839

16,000
16,050
16,100
16,150

16,050
16,100
16,150
16,200

124
120
116
112

3,995
3,995
3,995
3,995

6,410
6,430
6,450
6,470

7,211
7,234
7,256
7,279

600
600
600
600

3,995
3,995
3,995
3,995

6,410
6,430
6,450
6,470

7,211
7,234
7,256
7,279

13,000
13,050
13,100
13,150

13,050
13,100
13,150
13,200

353
349
345
342

3,995
3,995
3,995
3,995

5,210
5,230
5,250
5,270

5,861
5,884
5,906
5,929

600
600
600
600

3,995
3,995
3,995
3,995

5,210
5,230
5,250
5,270

5,861
5,884
5,906
5,929

16,200
16,250
16,300
16,350

16,250
16,300
16,350
16,400

108
104
101
97

3,995
3,995
3,995
3,995

6,490
6,510
6,530
6,550

7,301
7,324
7,346
7,369

600
600
600
600

3,995
3,995
3,995
3,995

6,490
6,510
6,530
6,550

7,301
7,324
7,346
7,369

13,200
13,250
13,300
13,350

13,250
13,300
13,350
13,400

338
334
330
326

3,995
3,995
3,995
3,995

5,290
5,310
5,330
5,350

5,951
5,974
5,996
6,019

600
600
600
600

3,995
3,995
3,995
3,995

5,290
5,310
5,330
5,350

5,951
5,974
5,996
6,019

16,400
16,450
16,500
16,550

16,450
16,500
16,550
16,600

93
89
85
81

3,995
3,995
3,995
3,995

6,570
6,590
6,604
6,604

7,391
7,414
7,430
7,430

596
592
588
584

3,995
3,995
3,995
3,995

6,570
6,590
6,604
6,604

7,391
7,414
7,430
7,430

13,400
13,450
13,500
13,550

13,450
13,500
13,550
13,600

322
319
315
311

3,995
3,995
3,995
3,995

5,370
5,390
5,410
5,430

6,041
6,064
6,086
6,109

600
600
600
600

3,995
3,995
3,995
3,995

5,370
5,390
5,410
5,430

6,041
6,064
6,086
6,109

16,600
16,650
16,700
16,750

16,650
16,700
16,750
16,800

78
74
70
66

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

580
576
573
569

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

13,600
13,650
13,700
13,750

13,650
13,700
13,750
13,800

307
303
299
296

3,995
3,995
3,995
3,995

5,450
5,470
5,490
5,510

6,131
6,154
6,176
6,199

600
600
600
600

3,995
3,995
3,995
3,995

5,450
5,470
5,490
5,510

6,131
6,154
6,176
6,199

16,800
16,850
16,900
16,950

16,850
16,900
16,950
17,000

62
59
55
51

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

565
561
557
553

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

13,800
13,850
13,900
13,950

13,850
13,900
13,950
14,000

292
288
284
280

3,995
3,995
3,995
3,995

5,530
5,550
5,570
5,590

6,221
6,244
6,266
6,289

600
600
600
600

3,995
3,995
3,995
3,995

5,530
5,550
5,570
5,590

6,221
6,244
6,266
6,289

17,000
17,050
17,100
17,150

17,050
17,100
17,150
17,200

47
43
39
36

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

550
546
542
538

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

14,000
14,050
14,100
14,150

14,050
14,100
14,150
14,200

277
273
269
265

3,995
3,995
3,995
3,995

5,610
5,630
5,650
5,670

6,311
6,334
6,356
6,379

600
600
600
600

3,995
3,995
3,995
3,995

5,610
5,630
5,650
5,670

6,311
6,334
6,356
6,379

17,200
17,250
17,300
17,350

17,250
17,300
17,350
17,400

32
28
24
20

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

534
531
527
523

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

14,200
14,250
14,300
14,350

14,250
14,300
14,350
14,400

261
257
254
250

3,995
3,995
3,995
3,995

5,690
5,710
5,730
5,750

6,401
6,424
6,446
6,469

600
600
600
600

3,995
3,995
3,995
3,995

5,690
5,710
5,730
5,750

6,401
6,424
6,446
6,469

17,400
17,450
17,500
17,550

17,450
17,500
17,550
17,600

16
13
9
5

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

519
515
511
508

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

14,400
14,450
14,500
14,550

14,450
14,500
14,550
14,600

246
242
238
234

3,995
3,995
3,995
3,995

5,770
5,790
5,810
5,830

6,491
6,514
6,536
6,559

600
600
600
600

3,995
3,995
3,995
3,995

5,770
5,790
5,810
5,830

6,491
6,514
6,536
6,559

17,600
17,650
17,700
17,750

17,650
17,700
17,750
17,800

*
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

504
500
496
492

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

14,600
14,650
14,700
14,750

14,650
14,700
14,750
14,800

231
227
223
219

3,995
3,995
3,995
3,995

5,850
5,870
5,890
5,910

6,581
6,604
6,626
6,649

600
600
600
600

3,995
3,995
3,995
3,995

5,850
5,870
5,890
5,910

6,581
6,604
6,626
6,649

17,800
17,850
17,900
17,950

17,850
17,900
17,950
18,000

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

488
485
481
477

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

14,800
14,850
14,900
14,950

14,850
14,900
14,950
15,000

215
212
208
204

3,995
3,995
3,995
3,995

5,930
5,950
5,970
5,990

6,671
6,694
6,716
6,739

600
600
600
600

3,995
3,995
3,995
3,995

5,930
5,950
5,970
5,990

6,671
6,694
6,716
6,739

18,000
18,050
18,100
18,150

18,050
18,100
18,150
18,200

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

473
469
466
462

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

15,000
15,050
15,100
15,150

15,050
15,100
15,150
15,200

200
196
192
189

3,995
3,995
3,995
3,995

6,010
6,030
6,050
6,070

6,761
6,784
6,806
6,829

600
600
600
600

3,995
3,995
3,995
3,995

6,010
6,030
6,050
6,070

6,761
6,784
6,806
6,829

18,200
18,250
18,300
18,350

18,250
18,300
18,350
18,400

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

458
454
450
446

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
If the amount you are looking up from the worksheet is at least $17,600 but less than $17,640, and you have no qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $17,640 or more, and you have no qualifying children who have valid SSNs, you can’t take the
credit.

(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 surviving
spouse★ and you have–
0

At least

1

But less
than

2

3

And your filing status is–

Married filing jointly and you
have–
0

Your credit is–

1

2

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

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

3

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

1

Your credit is–

2

3

Your credit is–

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

*

18,400
18,450
18,500
18,550

18,450
18,500
18,550
18,600

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

443
439
435
431

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

21,600
21,650
21,700
21,750

21,650
21,700
21,750
21,800

0
0
0
0

3,985
3,977
3,969
3,961

6,590
6,580
6,569
6,559

7,416
7,405
7,395
7,384

198
194
190
186

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

18,600
18,650
18,700
18,750

18,650
18,700
18,750
18,800

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

427
423
420
416

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

21,800
21,850
21,900
21,950

21,850
21,900
21,950
22,000

0
0
0
0

3,953
3,945
3,937
3,929

6,548
6,538
6,527
6,517

7,374
7,363
7,353
7,342

182
179
175
171

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

18,800
18,850
18,900
18,950

18,850
18,900
18,950
19,000

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

412
408
404
400

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

22,000
22,050
22,100
22,150

22,050
22,100
22,150
22,200

0
0
0
0

3,921
3,913
3,905
3,897

6,506
6,496
6,485
6,474

7,332
7,321
7,311
7,300

167
163
160
156

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

19,000
19,050
19,100
19,150

19,050
19,100
19,150
19,200

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

397
393
389
385

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

22,200
22,250
22,300
22,350

22,250
22,300
22,350
22,400

0
0
0
0

3,889
3,881
3,873
3,865

6,464
6,453
6,443
6,432

7,289
7,279
7,268
7,258

152
148
144
140

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

19,200
19,250
19,300
19,350

19,250
19,300
19,350
19,400

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

381
378
374
370

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

22,400
22,450
22,500
22,550

22,450
22,500
22,550
22,600

0
0
0
0

3,857
3,849
3,841
3,833

6,422
6,411
6,401
6,390

7,247
7,237
7,226
7,216

137
133
129
125

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

19,400
19,450
19,500
19,550

19,450
19,500
19,550
19,600

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

366
362
358
355

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

22,600
22,650
22,700
22,750

22,650
22,700
22,750
22,800

0
0
0
0

3,825
3,817
3,809
3,801

6,380
6,369
6,359
6,348

7,205
7,195
7,184
7,174

121
117
114
110

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

19,600
19,650
19,700
19,750

19,650
19,700
19,750
19,800

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

351
347
343
339

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

22,800
22,850
22,900
22,950

22,850
22,900
22,950
23,000

0
0
0
0

3,793
3,785
3,777
3,769

6,338
6,327
6,317
6,306

7,163
7,153
7,142
7,132

106
102
98
94

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

19,800
19,850
19,900
19,950

19,850
19,900
19,950
20,000

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

335
332
328
324

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

23,000
23,050
23,100
23,150

23,050
23,100
23,150
23,200

0
0
0
0

3,761
3,753
3,745
3,737

6,295
6,285
6,274
6,264

7,121
7,110
7,100
7,089

91
87
83
79

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

20,000
20,050
20,100
20,150

20,050
20,100
20,150
20,200

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

320
316
313
309

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

23,200
23,250
23,300
23,350

23,250
23,300
23,350
23,400

0
0
0
0

3,729
3,721
3,713
3,705

6,253
6,243
6,232
6,222

7,079
7,068
7,058
7,047

75
72
68
64

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

20,200
20,250
20,300
20,350

20,250
20,300
20,350
20,400

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

305
301
297
293

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

23,400
23,450
23,500
23,550

23,450
23,500
23,550
23,600

0
0
0
0

3,697
3,689
3,681
3,673

6,211
6,201
6,190
6,180

7,037
7,026
7,016
7,005

60
56
52
49

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

20,400
20,450
20,500
20,550

20,450
20,500
20,550
20,600

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

290
286
282
278

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

23,600
23,650
23,700
23,750

23,650
23,700
23,750
23,800

0
0
0
0

3,665
3,657
3,649
3,641

6,169
6,159
6,148
6,138

6,995
6,984
6,974
6,963

45
41
37
33

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

20,600
20,650
20,700
20,750

20,650
20,700
20,750
20,800

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

274
270
267
263

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

23,800
23,850
23,900
23,950

23,850
23,900
23,950
24,000

0
0
0
0

3,633
3,625
3,617
3,609

6,127
6,116
6,106
6,095

6,952
6,942
6,931
6,921

29
26
22
18

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

20,800
20,850
20,900
20,950

20,850
20,900
20,950
21,000

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

259
255
251
247

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

24,000
24,050
24,100
24,150

24,050
24,100
24,150
24,200

0
0
0
0

3,601
3,593
3,585
3,577

6,085
6,074
6,064
6,053

6,910
6,900
6,889
6,879

14
10
7
3

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

21,000
21,050
21,100
21,150

21,050
21,100
21,150
21,200

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

244
240
236
232

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

24,200
24,250
24,300
24,350

24,250
24,300
24,350
24,400

0
0
0
0

3,569
3,561
3,553
3,545

6,043
6,032
6,022
6,011

6,868
6,858
6,847
6,837

*
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

21,200
21,250
21,300
21,350

21,250
21,300
21,350
21,400

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

228
225
221
217

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

24,400
24,450
24,500
24,550

24,450
24,500
24,550
24,600

0
0
0
0

3,537
3,529
3,521
3,513

6,001
5,990
5,980
5,969

6,826
6,816
6,805
6,795

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

21,400
21,450
21,500
21,550

21,450
21,500
21,550
21,600

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

213
209
205
202

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

24,600
24,650
24,700
24,750

24,650
24,700
24,750
24,800

0
0
0
0

3,505
3,497
3,489
3,481

5,959
5,948
5,937
5,927

6,784
6,773
6,763
6,752

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
If the amount you are looking up from the worksheet is at least $24,200 but less than $24,210, and you have no qualifying children who have valid
SSNs, your credit is $0.
If the amount you are looking up from the worksheet is at least $24,210 or more, and you have no qualifying children who have valid SSNs, you can’t
take the credit.

(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 surviving
spouse★ and you have–
0

At least

1

But less
than

2

3

And your filing status is–

Married filing jointly and you
have–
0

1

Your credit is–

2

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

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

3

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

1

Your credit is–

2

3

Your credit is–

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

★

24,800
24,850
24,900
24,950

24,850
24,900
24,950
25,000

0
0
0
0

3,473
3,465
3,457
3,449

5,916
5,906
5,895
5,885

6,742
6,731
6,721
6,710

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

28,000
28,050
28,100
28,150

28,050
28,100
28,150
28,200

0
0
0
0

2,962
2,954
2,946
2,938

5,242
5,232
5,221
5,211

6,068
6,057
6,047
6,036

0
0
0
0

3,995
3,995
3,995
3,986

6,604
6,604
6,604
6,592

7,430
7,430
7,430
7,418

25,000
25,050
25,100
25,150

25,050
25,100
25,150
25,200

0
0
0
0

3,441
3,433
3,425
3,417

5,874
5,864
5,853
5,843

6,700
6,689
6,679
6,668

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

28,200
28,250
28,300
28,350

28,250
28,300
28,350
28,400

0
0
0
0

2,930
2,922
2,914
2,906

5,200
5,190
5,179
5,169

6,026
6,015
6,005
5,994

0
0
0
0

3,978
3,970
3,962
3,954

6,582
6,571
6,561
6,550

7,407
7,397
7,386
7,376

25,200
25,250
25,300
25,350

25,250
25,300
25,350
25,400

0
0
0
0

3,409
3,401
3,393
3,385

5,832
5,822
5,811
5,801

6,658
6,647
6,637
6,626

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

28,400
28,450
28,500
28,550

28,450
28,500
28,550
28,600

0
0
0
0

2,898
2,890
2,882
2,874

5,158
5,148
5,137
5,127

5,984
5,973
5,963
5,952

0
0
0
0

3,946
3,938
3,930
3,922

6,540
6,529
6,519
6,508

7,365
7,355
7,344
7,334

25,400
25,450
25,500
25,550

25,450
25,500
25,550
25,600

0
0
0
0

3,377
3,369
3,361
3,353

5,790
5,780
5,769
5,758

6,616
6,605
6,594
6,584

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

28,600
28,650
28,700
28,750

28,650
28,700
28,750
28,800

0
0
0
0

2,866
2,858
2,850
2,842

5,116
5,106
5,095
5,085

5,942
5,931
5,921
5,910

0
0
0
0

3,914
3,906
3,898
3,890

6,498
6,487
6,477
6,466

7,323
7,313
7,302
7,292

25,600
25,650
25,700
25,750

25,650
25,700
25,750
25,800

0
0
0
0

3,345
3,337
3,329
3,321

5,748
5,737
5,727
5,716

6,573
6,563
6,552
6,542

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

28,800
28,850
28,900
28,950

28,850
28,900
28,950
29,000

0
0
0
0

2,834
2,826
2,818
2,810

5,074
5,063
5,053
5,042

5,899
5,889
5,878
5,868

0
0
0
0

3,882
3,874
3,866
3,858

6,456
6,445
6,434
6,424

7,281
7,270
7,260
7,249

25,800
25,850
25,900
25,950

25,850
25,900
25,950
26,000

0
0
0
0

3,313
3,305
3,297
3,289

5,706
5,695
5,685
5,674

6,531
6,521
6,510
6,500

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

29,000
29,050
29,100
29,150

29,050
29,100
29,150
29,200

0
0
0
0

2,802
2,794
2,786
2,778

5,032
5,021
5,011
5,000

5,857
5,847
5,836
5,826

0
0
0
0

3,850
3,842
3,834
3,826

6,413
6,403
6,392
6,382

7,239
7,228
7,218
7,207

26,000
26,050
26,100
26,150

26,050
26,100
26,150
26,200

0
0
0
0

3,281
3,274
3,266
3,258

5,664
5,653
5,643
5,632

6,489
6,479
6,468
6,458

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

29,200
29,250
29,300
29,350

29,250
29,300
29,350
29,400

0
0
0
0

2,770
2,762
2,754
2,746

4,990
4,979
4,969
4,958

5,815
5,805
5,794
5,784

0
0
0
0

3,818
3,810
3,802
3,794

6,371
6,361
6,350
6,340

7,197
7,186
7,176
7,165

26,200
26,250
26,300
26,350

26,250
26,300
26,350
26,400

0
0
0
0

3,250
3,242
3,234
3,226

5,622
5,611
5,600
5,590

6,447
6,437
6,426
6,415

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

29,400
29,450
29,500
29,550

29,450
29,500
29,550
29,600

0
0
0
0

2,738
2,730
2,722
2,714

4,948
4,937
4,927
4,916

5,773
5,763
5,752
5,742

0
0
0
0

3,786
3,778
3,770
3,762

6,329
6,319
6,308
6,298

7,155
7,144
7,134
7,123

26,400
26,450
26,500
26,550

26,450
26,500
26,550
26,600

0
0
0
0

3,218
3,210
3,202
3,194

5,579
5,569
5,558
5,548

6,405
6,394
6,384
6,373

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

29,600
29,650
29,700
29,750

29,650
29,700
29,750
29,800

0
0
0
0

2,706
2,698
2,690
2,682

4,906
4,895
4,884
4,874

5,731
5,720
5,710
5,699

0
0
0
0

3,755
3,747
3,739
3,731

6,287
6,277
6,266
6,255

7,113
7,102
7,091
7,081

26,600
26,650
26,700
26,750

26,650
26,700
26,750
26,800

0
0
0
0

3,186
3,178
3,170
3,162

5,537
5,527
5,516
5,506

6,363
6,352
6,342
6,331

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

29,800
29,850
29,900
29,950

29,850
29,900
29,950
30,000

0
0
0
0

2,674
2,666
2,658
2,650

4,863
4,853
4,842
4,832

5,689
5,678
5,668
5,657

0
0
0
0

3,723
3,715
3,707
3,699

6,245
6,234
6,224
6,213

7,070
7,060
7,049
7,039

26,800
26,850
26,900
26,950

26,850
26,900
26,950
27,000

0
0
0
0

3,154
3,146
3,138
3,130

5,495
5,485
5,474
5,464

6,321
6,310
6,300
6,289

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

30,000
30,050
30,100
30,150

30,050
30,100
30,150
30,200

0
0
0
0

2,642
2,634
2,626
2,618

4,821
4,811
4,800
4,790

5,647
5,636
5,626
5,615

0
0
0
0

3,691
3,683
3,675
3,667

6,203
6,192
6,182
6,171

7,028
7,018
7,007
6,997

27,000
27,050
27,100
27,150

27,050
27,100
27,150
27,200

0
0
0
0

3,122
3,114
3,106
3,098

5,453
5,443
5,432
5,421

6,279
6,268
6,258
6,247

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

30,200
30,250
30,300
30,350

30,250
30,300
30,350
30,400

0
0
0
0

2,610
2,602
2,594
2,586

4,779
4,769
4,758
4,748

5,605
5,594
5,584
5,573

0
0
0
0

3,659
3,651
3,643
3,635

6,161
6,150
6,140
6,129

6,986
6,976
6,965
6,955

27,200
27,250
27,300
27,350

27,250
27,300
27,350
27,400

0
0
0
0

3,090
3,082
3,074
3,066

5,411
5,400
5,390
5,379

6,236
6,226
6,215
6,205

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

30,400
30,450
30,500
30,550

30,450
30,500
30,550
30,600

0
0
0
0

2,578
2,570
2,562
2,554

4,737
4,727
4,716
4,705

5,563
5,552
5,541
5,531

0
0
0
0

3,627
3,619
3,611
3,603

6,119
6,108
6,098
6,087

6,944
6,934
6,923
6,912

27,400
27,450
27,500
27,550

27,450
27,500
27,550
27,600

0
0
0
0

3,058
3,050
3,042
3,034

5,369
5,358
5,348
5,337

6,194
6,184
6,173
6,163

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

30,600
30,650
30,700
30,750

30,650
30,700
30,750
30,800

0
0
0
0

2,546
2,538
2,530
2,522

4,695
4,684
4,674
4,663

5,520
5,510
5,499
5,489

0
0
0
0

3,595
3,587
3,579
3,571

6,076
6,066
6,055
6,045

6,902
6,891
6,881
6,870

27,600
27,650
27,700
27,750

27,650
27,700
27,750
27,800

0
0
0
0

3,026
3,018
3,010
3,002

5,327
5,316
5,306
5,295

6,152
6,142
6,131
6,121

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

30,800
30,850
30,900
30,950

30,850
30,900
30,950
31,000

0
0
0
0

2,514
2,506
2,498
2,490

4,653
4,642
4,632
4,621

5,478
5,468
5,457
5,447

0
0
0
0

3,563
3,555
3,547
3,539

6,034
6,024
6,013
6,003

6,860
6,849
6,839
6,828

27,800
27,850
27,900
27,950

27,850
27,900
27,950
28,000

0
0
0
0

2,994
2,986
2,978
2,970

5,285
5,274
5,264
5,253

6,110
6,100
6,089
6,079

0
0
0
0

3,995
3,995
3,995
3,995

6,604
6,604
6,604
6,604

7,430
7,430
7,430
7,430

31,000
31,050
31,100
31,150

31,050
31,100
31,150
31,200

0
0
0
0

2,482
2,475
2,467
2,459

4,611
4,600
4,590
4,579

5,436
5,426
5,415
5,405

0
0
0
0

3,531
3,523
3,515
3,507

5,992
5,982
5,971
5,961

6,818
6,807
6,797
6,786

Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

(Continued)

- 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 surviving
spouse★ and you have–
0

At least

1

But less
than

2

3

And your filing status is–

Married filing jointly and you
have–
0

1

Your credit is–

2

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

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

3

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

1

Your credit is–

2

3

Your credit is–

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

★

31,200
31,250
31,300
31,350

31,250
31,300
31,350
31,400

0
0
0
0

2,451
2,443
2,435
2,427

4,569
4,558
4,547
4,537

5,394
5,384
5,373
5,362

0
0
0
0

3,499
3,491
3,483
3,475

5,950
5,940
5,929
5,918

6,776
6,765
6,755
6,744

34,400
34,450
34,500
34,550

34,450
34,500
34,550
34,600

0
0
0
0

1,939
1,931
1,923
1,915

3,895
3,884
3,874
3,863

4,720
4,710
4,699
4,689

0
0
0
0

2,987
2,979
2,971
2,963

5,276
5,266
5,255
5,245

6,102
6,091
6,081
6,070

31,400
31,450
31,500
31,550

31,450
31,500
31,550
31,600

0
0
0
0

2,419
2,411
2,403
2,395

4,526
4,516
4,505
4,495

5,352
5,341
5,331
5,320

0
0
0
0

3,467
3,459
3,451
3,443

5,908
5,897
5,887
5,876

6,733
6,723
6,712
6,702

34,600
34,650
34,700
34,750

34,650
34,700
34,750
34,800

0
0
0
0

1,907
1,899
1,891
1,883

3,853
3,842
3,831
3,821

4,678
4,667
4,657
4,646

0
0
0
0

2,956
2,948
2,940
2,932

5,234
5,224
5,213
5,202

6,060
6,049
6,038
6,028

31,600
31,650
31,700
31,750

31,650
31,700
31,750
31,800

0
0
0
0

2,387
2,379
2,371
2,363

4,484
4,474
4,463
4,453

5,310
5,299
5,289
5,278

0
0
0
0

3,435
3,427
3,419
3,411

5,866
5,855
5,845
5,834

6,691
6,681
6,670
6,660

34,800
34,850
34,900
34,950

34,850
34,900
34,950
35,000

0
0
0
0

1,875
1,867
1,859
1,851

3,810
3,800
3,789
3,779

4,636
4,625
4,615
4,604

0
0
0
0

2,924
2,916
2,908
2,900

5,192
5,181
5,171
5,160

6,017
6,007
5,996
5,986

31,800
31,850
31,900
31,950

31,850
31,900
31,950
32,000

0
0
0
0

2,355
2,347
2,339
2,331

4,442
4,432
4,421
4,411

5,268
5,257
5,247
5,236

0
0
0
0

3,403
3,395
3,387
3,379

5,824
5,813
5,803
5,792

6,649
6,639
6,628
6,618

35,000
35,050
35,100
35,150

35,050
35,100
35,150
35,200

0
0
0
0

1,843
1,835
1,827
1,819

3,768
3,758
3,747
3,737

4,594
4,583
4,573
4,562

0
0
0
0

2,892
2,884
2,876
2,868

5,150
5,139
5,129
5,118

5,975
5,965
5,954
5,944

32,000
32,050
32,100
32,150

32,050
32,100
32,150
32,200

0
0
0
0

2,323
2,315
2,307
2,299

4,400
4,390
4,379
4,368

5,226
5,215
5,205
5,194

0
0
0
0

3,371
3,363
3,355
3,347

5,782
5,771
5,761
5,750

6,607
6,597
6,586
6,576

35,200
35,250
35,300
35,350

35,250
35,300
35,350
35,400

0
0
0
0

1,811
1,803
1,795
1,787

3,726
3,716
3,705
3,695

4,552
4,541
4,531
4,520

0
0
0
0

2,860
2,852
2,844
2,836

5,108
5,097
5,087
5,076

5,933
5,923
5,912
5,902

32,200
32,250
32,300
32,350

32,250
32,300
32,350
32,400

0
0
0
0

2,291
2,283
2,275
2,267

4,358
4,347
4,337
4,326

5,183
5,173
5,162
5,152

0
0
0
0

3,339
3,331
3,323
3,315

5,739
5,729
5,718
5,708

6,565
6,554
6,544
6,533

35,400
35,450
35,500
35,550

35,450
35,500
35,550
35,600

0
0
0
0

1,779
1,771
1,763
1,755

3,684
3,674
3,663
3,652

4,510
4,499
4,488
4,478

0
0
0
0

2,828
2,820
2,812
2,804

5,066
5,055
5,045
5,034

5,891
5,881
5,870
5,859

32,400
32,450
32,500
32,550

32,450
32,500
32,550
32,600

0
0
0
0

2,259
2,251
2,243
2,235

4,316
4,305
4,295
4,284

5,141
5,131
5,120
5,110

0
0
0
0

3,307
3,299
3,291
3,283

5,697
5,687
5,676
5,666

6,523
6,512
6,502
6,491

35,600
35,650
35,700
35,750

35,650
35,700
35,750
35,800

0
0
0
0

1,747
1,739
1,731
1,723

3,642
3,631
3,621
3,610

4,467
4,457
4,446
4,436

0
0
0
0

2,796
2,788
2,780
2,772

5,023
5,013
5,002
4,992

5,849
5,838
5,828
5,817

32,600
32,650
32,700
32,750

32,650
32,700
32,750
32,800

0
0
0
0

2,227
2,219
2,211
2,203

4,274
4,263
4,253
4,242

5,099
5,089
5,078
5,068

0
0
0
0

3,275
3,267
3,259
3,251

5,655
5,645
5,634
5,624

6,481
6,470
6,460
6,449

35,800
35,850
35,900
35,950

35,850
35,900
35,950
36,000

0
0
0
0

1,715
1,707
1,699
1,691

3,600
3,589
3,579
3,568

4,425
4,415
4,404
4,394

0
0
0
0

2,764
2,756
2,748
2,740

4,981
4,971
4,960
4,950

5,807
5,796
5,786
5,775

32,800
32,850
32,900
32,950

32,850
32,900
32,950
33,000

0
0
0
0

2,195
2,187
2,179
2,171

4,232
4,221
4,211
4,200

5,057
5,047
5,036
5,026

0
0
0
0

3,243
3,235
3,227
3,219

5,613
5,603
5,592
5,582

6,439
6,428
6,418
6,407

36,000
36,050
36,100
36,150

36,050
36,100
36,150
36,200

0
0
0
0

1,683
1,676
1,668
1,660

3,558
3,547
3,537
3,526

4,383
4,373
4,362
4,352

0
0
0
0

2,732
2,724
2,716
2,708

4,939
4,929
4,918
4,908

5,765
5,754
5,744
5,733

33,000
33,050
33,100
33,150

33,050
33,100
33,150
33,200

0
0
0
0

2,163
2,155
2,147
2,139

4,189
4,179
4,168
4,158

5,015
5,004
4,994
4,983

0
0
0
0

3,211
3,203
3,195
3,187

5,571
5,560
5,550
5,539

6,397
6,386
6,375
6,365

36,200
36,250
36,300
36,350

36,250
36,300
36,350
36,400

0
0
0
0

1,652
1,644
1,636
1,628

3,516
3,505
3,494
3,484

4,341
4,331
4,320
4,309

0
0
0
0

2,700
2,692
2,684
2,676

4,897
4,887
4,876
4,865

5,723
5,712
5,702
5,691

33,200
33,250
33,300
33,350

33,250
33,300
33,350
33,400

0
0
0
0

2,131
2,123
2,115
2,107

4,147
4,137
4,126
4,116

4,973
4,962
4,952
4,941

0
0
0
0

3,179
3,171
3,163
3,155

5,529
5,518
5,508
5,497

6,354
6,344
6,333
6,323

36,400
36,450
36,500
36,550

36,450
36,500
36,550
36,600

0
0
0
0

1,620
1,612
1,604
1,596

3,473
3,463
3,452
3,442

4,299
4,288
4,278
4,267

0
0
0
0

2,668
2,660
2,652
2,644

4,855
4,844
4,834
4,823

5,680
5,670
5,659
5,649

33,400
33,450
33,500
33,550

33,450
33,500
33,550
33,600

0
0
0
0

2,099
2,091
2,083
2,075

4,105
4,095
4,084
4,074

4,931
4,920
4,910
4,899

0
0
0
0

3,147
3,139
3,131
3,123

5,487
5,476
5,466
5,455

6,312
6,302
6,291
6,281

36,600
36,650
36,700
36,750

36,650
36,700
36,750
36,800

0
0
0
0

1,588
1,580
1,572
1,564

3,431
3,421
3,410
3,400

4,257
4,246
4,236
4,225

0
0
0
0

2,636
2,628
2,620
2,612

4,813
4,802
4,792
4,781

5,638
5,628
5,617
5,607

33,600
33,650
33,700
33,750

33,650
33,700
33,750
33,800

0
0
0
0

2,067
2,059
2,051
2,043

4,063
4,053
4,042
4,032

4,889
4,878
4,868
4,857

0
0
0
0

3,115
3,107
3,099
3,091

5,445
5,434
5,424
5,413

6,270
6,260
6,249
6,239

36,800
36,850
36,900
36,950

36,850
36,900
36,950
37,000

0
0
0
0

1,556
1,548
1,540
1,532

3,389
3,379
3,368
3,358

4,215
4,204
4,194
4,183

0
0
0
0

2,604
2,596
2,588
2,580

4,771
4,760
4,750
4,739

5,596
5,586
5,575
5,565

33,800
33,850
33,900
33,950

33,850
33,900
33,950
34,000

0
0
0
0

2,035
2,027
2,019
2,011

4,021
4,010
4,000
3,989

4,846
4,836
4,825
4,815

0
0
0
0

3,083
3,075
3,067
3,059

5,403
5,392
5,381
5,371

6,228
6,217
6,207
6,196

37,000
37,050
37,100
37,150

37,050
37,100
37,150
37,200

0
0
0
0

1,524
1,516
1,508
1,500

3,347
3,337
3,326
3,315

4,173
4,162
4,152
4,141

0
0
0
0

2,572
2,564
2,556
2,548

4,729
4,718
4,708
4,697

5,554
5,544
5,533
5,523

34,000
34,050
34,100
34,150

34,050
34,100
34,150
34,200

0
0
0
0

2,003
1,995
1,987
1,979

3,979
3,968
3,958
3,947

4,804
4,794
4,783
4,773

0
0
0
0

3,051
3,043
3,035
3,027

5,360
5,350
5,339
5,329

6,186
6,175
6,165
6,154

37,200
37,250
37,300
37,350

37,250
37,300
37,350
37,400

0
0
0
0

1,492
1,484
1,476
1,468

3,305
3,294
3,284
3,273

4,130
4,120
4,109
4,099

0
0
0
0

2,540
2,532
2,524
2,516

4,686
4,676
4,665
4,655

5,512
5,501
5,491
5,480

34,200
34,250
34,300
34,350

34,250
34,300
34,350
34,400

0
0
0
0

1,971
1,963
1,955
1,947

3,937
3,926
3,916
3,905

4,762
4,752
4,741
4,731

0
0
0
0

3,019
3,011
3,003
2,995

5,318
5,308
5,297
5,287

6,144
6,133
6,123
6,112

37,400
37,450
37,500
37,550

37,450
37,500
37,550
37,600

0
0
0
0

1,460
1,452
1,444
1,436

3,263
3,252
3,242
3,231

4,088
4,078
4,067
4,057

0
0
0
0

2,508
2,500
2,492
2,484

4,644
4,634
4,623
4,613

5,470
5,459
5,449
5,438

Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

(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 surviving
spouse★ and you have–
0

At least

1

But less
than

2

3

And your filing status is–

Married filing jointly and you
have–
0

1

Your credit is–

2

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

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

3

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

1

Your credit is–

2

3

Your credit is–

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

★

37,600
37,650
37,700
37,750

37,650
37,700
37,750
37,800

0
0
0
0

1,428
1,420
1,412
1,404

3,221
3,210
3,200
3,189

4,046
4,036
4,025
4,015

0
0
0
0

2,476
2,468
2,460
2,452

4,602
4,592
4,581
4,571

5,428
5,417
5,407
5,396

40,800
40,850
40,900
40,950

40,850
40,900
40,950
41,000

0
0
0
0

916
908
900
892

2,547
2,536
2,526
2,515

3,372
3,362
3,351
3,341

0
0
0
0

1,965
1,957
1,949
1,941

3,928
3,918
3,907
3,897

4,754
4,743
4,733
4,722

37,800
37,850
37,900
37,950

37,850
37,900
37,950
38,000

0
0
0
0

1,396
1,388
1,380
1,372

3,179
3,168
3,158
3,147

4,004
3,994
3,983
3,973

0
0
0
0

2,444
2,436
2,428
2,420

4,560
4,550
4,539
4,529

5,386
5,375
5,365
5,354

41,000
41,050
41,100
41,150

41,050
41,100
41,150
41,200

0
0
0
0

884
877
869
861

2,505
2,494
2,484
2,473

3,330
3,320
3,309
3,299

0
0
0
0

1,933
1,925
1,917
1,909

3,886
3,876
3,865
3,855

4,712
4,701
4,691
4,680

38,000
38,050
38,100
38,150

38,050
38,100
38,150
38,200

0
0
0
0

1,364
1,356
1,348
1,340

3,136
3,126
3,115
3,105

3,962
3,951
3,941
3,930

0
0
0
0

2,412
2,404
2,396
2,388

4,518
4,507
4,497
4,486

5,344
5,333
5,322
5,312

41,200
41,250
41,300
41,350

41,250
41,300
41,350
41,400

0
0
0
0

853
845
837
829

2,463
2,452
2,441
2,431

3,288
3,278
3,267
3,256

0
0
0
0

1,901
1,893
1,885
1,877

3,844
3,834
3,823
3,812

4,670
4,659
4,649
4,638

38,200
38,250
38,300
38,350

38,250
38,300
38,350
38,400

0
0
0
0

1,332
1,324
1,316
1,308

3,094
3,084
3,073
3,063

3,920
3,909
3,899
3,888

0
0
0
0

2,380
2,372
2,364
2,356

4,476
4,465
4,455
4,444

5,301
5,291
5,280
5,270

41,400
41,450
41,500
41,550

41,450
41,500
41,550
41,600

0
0
0
0

821
813
805
797

2,420
2,410
2,399
2,389

3,246
3,235
3,225
3,214

0
0
0
0

1,869
1,861
1,853
1,845

3,802
3,791
3,781
3,770

4,627
4,617
4,606
4,596

38,400
38,450
38,500
38,550

38,450
38,500
38,550
38,600

0
0
0
0

1,300
1,292
1,284
1,276

3,052
3,042
3,031
3,021

3,878
3,867
3,857
3,846

0
0
0
0

2,348
2,340
2,332
2,324

4,434
4,423
4,413
4,402

5,259
5,249
5,238
5,228

41,600
41,650
41,700
41,750

41,650
41,700
41,750
41,800

0
0
0
0

789
781
773
765

2,378
2,368
2,357
2,347

3,204
3,193
3,183
3,172

0
0
0
0

1,837
1,829
1,821
1,813

3,760
3,749
3,739
3,728

4,585
4,575
4,564
4,554

38,600
38,650
38,700
38,750

38,650
38,700
38,750
38,800

0
0
0
0

1,268
1,260
1,252
1,244

3,010
3,000
2,989
2,979

3,836
3,825
3,815
3,804

0
0
0
0

2,316
2,308
2,300
2,292

4,392
4,381
4,371
4,360

5,217
5,207
5,196
5,186

41,800
41,850
41,900
41,950

41,850
41,900
41,950
42,000

0
0
0
0

757
749
741
733

2,336
2,326
2,315
2,305

3,162
3,151
3,141
3,130

0
0
0
0

1,805
1,797
1,789
1,781

3,718
3,707
3,697
3,686

4,543
4,533
4,522
4,512

38,800
38,850
38,900
38,950

38,850
38,900
38,950
39,000

0
0
0
0

1,236
1,228
1,220
1,212

2,968
2,957
2,947
2,936

3,793
3,783
3,772
3,762

0
0
0
0

2,284
2,276
2,268
2,260

4,350
4,339
4,328
4,318

5,175
5,164
5,154
5,143

42,000
42,050
42,100
42,150

42,050
42,100
42,150
42,200

0
0
0
0

725
717
709
701

2,294
2,284
2,273
2,262

3,120
3,109
3,099
3,088

0
0
0
0

1,773
1,765
1,757
1,749

3,676
3,665
3,655
3,644

4,501
4,491
4,480
4,470

39,000
39,050
39,100
39,150

39,050
39,100
39,150
39,200

0
0
0
0

1,204
1,196
1,188
1,180

2,926
2,915
2,905
2,894

3,751
3,741
3,730
3,720

0
0
0
0

2,252
2,244
2,236
2,228

4,307
4,297
4,286
4,276

5,133
5,122
5,112
5,101

42,200
42,250
42,300
42,350

42,250
42,300
42,350
42,400

0
0
0
0

693
685
677
669

2,252
2,241
2,231
2,220

3,077
3,067
3,056
3,046

0
0
0
0

1,741
1,733
1,725
1,717

3,633
3,623
3,612
3,602

4,459
4,448
4,438
4,427

39,200
39,250
39,300
39,350

39,250
39,300
39,350
39,400

0
0
0
0

1,172
1,164
1,156
1,148

2,884
2,873
2,863
2,852

3,709
3,699
3,688
3,678

0
0
0
0

2,220
2,212
2,204
2,196

4,265
4,255
4,244
4,234

5,091
5,080
5,070
5,059

42,400
42,450
42,500
42,550

42,450
42,500
42,550
42,600

0
0
0
0

661
653
645
637

2,210
2,199
2,189
2,178

3,035
3,025
3,014
3,004

0
0
0
0

1,709
1,701
1,693
1,685

3,591
3,581
3,570
3,560

4,417
4,406
4,396
4,385

39,400
39,450
39,500
39,550

39,450
39,500
39,550
39,600

0
0
0
0

1,140
1,132
1,124
1,116

2,842
2,831
2,821
2,810

3,667
3,657
3,646
3,636

0
0
0
0

2,188
2,180
2,172
2,164

4,223
4,213
4,202
4,192

5,049
5,038
5,028
5,017

42,600
42,650
42,700
42,750

42,650
42,700
42,750
42,800

0
0
0
0

629
621
613
605

2,168
2,157
2,147
2,136

2,993
2,983
2,972
2,962

0
0
0
0

1,677
1,669
1,661
1,653

3,549
3,539
3,528
3,518

4,375
4,364
4,354
4,343

39,600
39,650
39,700
39,750

39,650
39,700
39,750
39,800

0
0
0
0

1,108
1,100
1,092
1,084

2,800
2,789
2,778
2,768

3,625
3,614
3,604
3,593

0
0
0
0

2,157
2,149
2,141
2,133

4,181
4,171
4,160
4,149

5,007
4,996
4,985
4,975

42,800
42,850
42,900
42,950

42,850
42,900
42,950
43,000

0
0
0
0

597
589
581
573

2,126
2,115
2,105
2,094

2,951
2,941
2,930
2,920

0
0
0
0

1,645
1,637
1,629
1,621

3,507
3,497
3,486
3,476

4,333
4,322
4,312
4,301

39,800
39,850
39,900
39,950

39,850
39,900
39,950
40,000

0
0
0
0

1,076
1,068
1,060
1,052

2,757
2,747
2,736
2,726

3,583
3,572
3,562
3,551

0
0
0
0

2,125
2,117
2,109
2,101

4,139
4,128
4,118
4,107

4,964
4,954
4,943
4,933

43,000
43,050
43,100
43,150

43,050
43,100
43,150
43,200

0
0
0
0

565
557
549
541

2,083
2,073
2,062
2,052

2,909
2,898
2,888
2,877

0
0
0
0

1,613
1,605
1,597
1,589

3,465
3,454
3,444
3,433

4,291
4,280
4,269
4,259

40,000
40,050
40,100
40,150

40,050
40,100
40,150
40,200

0
0
0
0

1,044
1,036
1,028
1,020

2,715
2,705
2,694
2,684

3,541
3,530
3,520
3,509

0
0
0
0

2,093
2,085
2,077
2,069

4,097
4,086
4,076
4,065

4,922
4,912
4,901
4,891

43,200
43,250
43,300
43,350

43,250
43,300
43,350
43,400

0
0
0
0

533
525
517
509

2,041
2,031
2,020
2,010

2,867
2,856
2,846
2,835

0
0
0
0

1,581
1,573
1,565
1,557

3,423
3,412
3,402
3,391

4,248
4,238
4,227
4,217

40,200
40,250
40,300
40,350

40,250
40,300
40,350
40,400

0
0
0
0

1,012
1,004
996
988

2,673
2,663
2,652
2,642

3,499
3,488
3,478
3,467

0
0
0
0

2,061
2,053
2,045
2,037

4,055
4,044
4,034
4,023

4,880
4,870
4,859
4,849

43,400
43,450
43,500
43,550

43,450
43,500
43,550
43,600

0
0
0
0

501
493
485
477

1,999
1,989
1,978
1,968

2,825
2,814
2,804
2,793

0
0
0
0

1,549
1,541
1,533
1,525

3,381
3,370
3,360
3,349

4,206
4,196
4,185
4,175

40,400
40,450
40,500
40,550

40,450
40,500
40,550
40,600

0
0
0
0

980
972
964
956

2,631
2,621
2,610
2,599

3,457
3,446
3,435
3,425

0
0
0
0

2,029
2,021
2,013
2,005

4,013
4,002
3,992
3,981

4,838
4,828
4,817
4,806

43,600
43,650
43,700
43,750

43,650
43,700
43,750
43,800

0
0
0
0

469
461
453
445

1,957
1,947
1,936
1,926

2,783
2,772
2,762
2,751

0
0
0
0

1,517
1,509
1,501
1,493

3,339
3,328
3,318
3,307

4,164
4,154
4,143
4,133

40,600
40,650
40,700
40,750

40,650
40,700
40,750
40,800

0
0
0
0

948
940
932
924

2,589
2,578
2,568
2,557

3,414
3,404
3,393
3,383

0
0
0
0

1,997
1,989
1,981
1,973

3,970
3,960
3,949
3,939

4,796
4,785
4,775
4,764

43,800
43,850
43,900
43,950

43,850
43,900
43,950
44,000

0
0
0
0

437
429
421
413

1,915
1,904
1,894
1,883

2,740
2,730
2,719
2,709

0
0
0
0

1,485
1,477
1,469
1,461

3,297
3,286
3,275
3,265

4,122
4,111
4,101
4,090

Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

(Continued)

- 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 surviving
spouse★ and you have–
0

At least

1

But less
than

2

3

And your filing status is–

Married filing jointly and you
have–
0

1

Your credit is–

2

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

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

3

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

1

Your credit is–

2

3

Your credit is–

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

*

44,000
44,050
44,100
44,150

44,050
44,100
44,150
44,200

0
0
0
0

405
397
389
381

1,873
1,862
1,852
1,841

2,698
2,688
2,677
2,667

0
0
0
0

1,453
1,445
1,437
1,429

3,254
3,244
3,233
3,223

4,080
4,069
4,059
4,048

47,200
47,250
47,300
47,350

47,250
47,300
47,350
47,400

0
0
0
0

0
0
0
0

1,199
1,188
1,178
1,167

2,024
2,014
2,003
1,993

0
0
0
0

942
934
926
918

2,580
2,570
2,559
2,549

3,406
3,395
3,385
3,374

44,200
44,250
44,300
44,350

44,250
44,300
44,350
44,400

0
0
0
0

373
365
357
349

1,831
1,820
1,810
1,799

2,656
2,646
2,635
2,625

0
0
0
0

1,421
1,413
1,405
1,397

3,212
3,202
3,191
3,181

4,038
4,027
4,017
4,006

47,400
47,450
47,500
47,550

47,450
47,500
47,550
47,600

0
0
0
0

0
0
0
0

1,157
1,146
1,136
1,125

1,982
1,972
1,961
1,951

0
0
0
0

910
902
894
886

2,538
2,528
2,517
2,507

3,364
3,353
3,343
3,332

44,400
44,450
44,500
44,550

44,450
44,500
44,550
44,600

0
0
0
0

341
333
325
317

1,789
1,778
1,768
1,757

2,614
2,604
2,593
2,583

0
0
0
0

1,389
1,381
1,373
1,365

3,170
3,160
3,149
3,139

3,996
3,985
3,975
3,964

47,600
47,650
47,700
47,750

47,650
47,700
47,750
47,800

0
0
0
0

0
0
0
0

1,115
1,104
1,094
1,083

1,940
1,930
1,919
1,909

0
0
0
0

878
870
862
854

2,496
2,486
2,475
2,465

3,322
3,311
3,301
3,290

44,600
44,650
44,700
44,750

44,650
44,700
44,750
44,800

0
0
0
0

309
301
293
285

1,747
1,736
1,725
1,715

2,572
2,561
2,551
2,540

0
0
0
0

1,358
1,350
1,342
1,334

3,128
3,118
3,107
3,096

3,954
3,943
3,932
3,922

47,800
47,850
47,900
47,950

47,850
47,900
47,950
48,000

0
0
0
0

0
0
0
0

1,073
1,062
1,052
1,041

1,898
1,888
1,877
1,867

0
0
0
0

846
838
830
822

2,454
2,444
2,433
2,423

3,280
3,269
3,259
3,248

44,800
44,850
44,900
44,950

44,850
44,900
44,950
45,000

0
0
0
0

277
269
261
253

1,704
1,694
1,683
1,673

2,530
2,519
2,509
2,498

0
0
0
0

1,326
1,318
1,310
1,302

3,086
3,075
3,065
3,054

3,911
3,901
3,890
3,880

48,000
48,050
48,100
48,150

48,050
48,100
48,150
48,200

0
0
0
0

0
0
0
0

1,030
1,020
1,009
999

1,856
1,845
1,835
1,824

0
0
0
0

814
806
798
790

2,412
2,401
2,391
2,380

3,238
3,227
3,216
3,206

45,000
45,050
45,100
45,150

45,050
45,100
45,150
45,200

0
0
0
0

245
237
229
221

1,662
1,652
1,641
1,631

2,488
2,477
2,467
2,456

0
0
0
0

1,294
1,286
1,278
1,270

3,044
3,033
3,023
3,012

3,869
3,859
3,848
3,838

48,200
48,250
48,300
48,350

48,250
48,300
48,350
48,400

0
0
0
0

0
0
0
0

988
978
967
957

1,814
1,803
1,793
1,782

0
0
0
0

782
774
766
758

2,370
2,359
2,349
2,338

3,195
3,185
3,174
3,164

45,200
45,250
45,300
45,350

45,250
45,300
45,350
45,400

0
0
0
0

213
205
197
189

1,620
1,610
1,599
1,589

2,446
2,435
2,425
2,414

0
0
0
0

1,262
1,254
1,246
1,238

3,002
2,991
2,981
2,970

3,827
3,817
3,806
3,796

48,400
48,450
48,500
48,550

48,450
48,500
48,550
48,600

0
0
0
0

0
0
0
0

946
936
925
915

1,772
1,761
1,751
1,740

0
0
0
0

750
742
734
726

2,328
2,317
2,307
2,296

3,153
3,143
3,132
3,122

45,400
45,450
45,500
45,550

45,450
45,500
45,550
45,600

0
0
0
0

181
173
165
157

1,578
1,568
1,557
1,546

2,404
2,393
2,382
2,372

0
0
0
0

1,230
1,222
1,214
1,206

2,960
2,949
2,939
2,928

3,785
3,775
3,764
3,753

48,600
48,650
48,700
48,750

48,650
48,700
48,750
48,800

0
0
0
0

0
0
0
0

904
894
883
873

1,730
1,719
1,709
1,698

0
0
0
0

718
710
702
694

2,286
2,275
2,265
2,254

3,111
3,101
3,090
3,080

45,600
45,650
45,700
45,750

45,650
45,700
45,750
45,800

0
0
0
0

149
141
133
125

1,536
1,525
1,515
1,504

2,361
2,351
2,340
2,330

0
0
0
0

1,198
1,190
1,182
1,174

2,917
2,907
2,896
2,886

3,743
3,732
3,722
3,711

48,800
48,850
48,900
48,950

48,850
48,900
48,950
49,000

0
0
0
0

0
0
0
0

862
851
841
830

1,687
1,677
1,666
1,656

0
0
0
0

686
678
670
662

2,244
2,233
2,222
2,212

3,069
3,058
3,048
3,037

45,800
45,850
45,900
45,950

45,850
45,900
45,950
46,000

0
0
0
0

117
109
101
93

1,494
1,483
1,473
1,462

2,319
2,309
2,298
2,288

0
0
0
0

1,166
1,158
1,150
1,142

2,875
2,865
2,854
2,844

3,701
3,690
3,680
3,669

49,000
49,050
49,100
49,150

49,050
49,100
49,150
49,200

0
0
0
0

0
0
0
0

820
809
799
788

1,645
1,635
1,624
1,614

0
0
0
0

654
646
638
630

2,201
2,191
2,180
2,170

3,027
3,016
3,006
2,995

46,000
46,050
46,100
46,150

46,050
46,100
46,150
46,200

0
0
0
0

85
78
70
62

1,452
1,441
1,431
1,420

2,277
2,267
2,256
2,246

0
0
0
0

1,134
1,126
1,118
1,110

2,833
2,823
2,812
2,802

3,659
3,648
3,638
3,627

49,200
49,250
49,300
49,350

49,250
49,300
49,350
49,400

0
0
0
0

0
0
0
0

778
767
757
746

1,603
1,593
1,582
1,572

0
0
0
0

622
614
606
598

2,159
2,149
2,138
2,128

2,985
2,974
2,964
2,953

46,200
46,250
46,300
46,350

46,250
46,300
46,350
46,400

0
0
0
0

54
46
38
30

1,410
1,399
1,388
1,378

2,235
2,225
2,214
2,203

0
0
0
0

1,102
1,094
1,086
1,078

2,791
2,781
2,770
2,759

3,617
3,606
3,596
3,585

49,400
49,450
49,500
49,550

49,450
49,500
49,550
49,600

0
0
0
0

0
0
0
0

736
725
715
704

1,561
1,551
1,540
1,530

0
0
0
0

590
582
574
566

2,117
2,107
2,096
2,086

2,943
2,932
2,922
2,911

46,400
46,450
46,500
46,550

46,450
46,500
46,550
46,600

0
0
0
0

22
14
6
*

1,367
1,357
1,346
1,336

2,193
2,182
2,172
2,161

0
0
0
0

1,070
1,062
1,054
1,046

2,749
2,738
2,728
2,717

3,574
3,564
3,553
3,543

49,600
49,650
49,700
49,750

49,650
49,700
49,750
49,800

0
0
0
0

0
0
0
0

694
683
672
662

1,519
1,508
1,498
1,487

0
0
0
0

559
551
543
535

2,075
2,065
2,054
2,043

2,901
2,890
2,879
2,869

46,600
46,650
46,700
46,750

46,650
46,700
46,750
46,800

0
0
0
0

0
0
0
0

1,325
1,315
1,304
1,294

2,151
2,140
2,130
2,119

0
0
0
0

1,038
1,030
1,022
1,014

2,707
2,696
2,686
2,675

3,532
3,522
3,511
3,501

49,800
49,850
49,900
49,950

49,850
49,900
49,950
50,000

0
0
0
0

0
0
0
0

651
641
630
620

1,477
1,466
1,456
1,445

0
0
0
0

527
519
511
503

2,033
2,022
2,012
2,001

2,858
2,848
2,837
2,827

46,800
46,850
46,900
46,950

46,850
46,900
46,950
47,000

0
0
0
0

0
0
0
0

1,283
1,273
1,262
1,252

2,109
2,098
2,088
2,077

0
0
0
0

1,006
998
990
982

2,665
2,654
2,644
2,633

3,490
3,480
3,469
3,459

50,000
50,050
50,100
50,150

50,050
50,100
50,150
50,200

0
0
0
0

0
0
0
0

609
599
588
578

1,435
1,424
1,414
1,403

0
0
0
0

495
487
479
471

1,991
1,980
1,970
1,959

2,816
2,806
2,795
2,785

47,000
47,050
47,100
47,150

47,050
47,100
47,150
47,200

0
0
0
0

0
0
0
0

1,241
1,231
1,220
1,209

2,067
2,056
2,046
2,035

0
0
0
0

974
966
958
950

2,623
2,612
2,602
2,591

3,448
3,438
3,427
3,417

50,200
50,250
50,300
50,350

50,250
50,300
50,350
50,400

0
0
0
0

0
0
0
0

567
557
546
536

1,393
1,382
1,372
1,361

0
0
0
0

463
455
447
439

1,949
1,938
1,928
1,917

2,774
2,764
2,753
2,743

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
If the amount you are looking up from the worksheet is at least $46,550 but less than $46,560, and you have one qualifying child who has a valid SSN,
your credit is $1.
If the amount you are looking up from the worksheet is $46,560 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.

(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 surviving
spouse★ and you have–
0

At least

1

But less
than

2

3

And your filing status is–

Married filing jointly and you
have–
0

1

Your credit is–

2

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

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

3

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

1

Your credit is–

2

3

Your credit is–

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

*

**

50,400
50,450
50,500
50,550

50,450
50,500
50,550
50,600

0
0
0
0

0
0
0
0

525
515
504
493

1,351
1,340
1,329
1,319

0
0
0
0

431
423
415
407

1,907
1,896
1,886
1,875

2,732
2,722
2,711
2,700

53,200
53,250
53,300
53,350

53,250
53,300
53,350
53,400

0
0
0
0

0
0
0
0

0
0
0
0

761
750
740
729

0
0
0
0

0
0
0
0

1,317
1,306
1,296
1,285

2,142
2,132
2,121
2,111

50,600
50,650
50,700
50,750

50,650
50,700
50,750
50,800

0
0
0
0

0
0
0
0

483
472
462
451

1,308
1,298
1,287
1,277

0
0
0
0

399
391
383
375

1,864
1,854
1,843
1,833

2,690
2,679
2,669
2,658

53,400
53,450
53,500
53,550

53,450
53,500
53,550
53,600

0
0
0
0

0
0
0
0

0
0
0
0

719
708
698
687

0
0
0
0

0
0
0
0

1,275
1,264
1,254
1,243

2,100
2,090
2,079
2,069

50,800
50,850
50,900
50,950

50,850
50,900
50,950
51,000

0
0
0
0

0
0
0
0

441
430
420
409

1,266
1,256
1,245
1,235

0
0
0
0

367
359
351
343

1,822
1,812
1,801
1,791

2,648
2,637
2,627
2,616

53,600
53,650
53,700
53,750

53,650
53,700
53,750
53,800

0
0
0
0

0
0
0
0

0
0
0
0

677
666
656
645

0
0
0
0

0
0
0
0

1,233
1,222
1,212
1,201

2,058
2,048
2,037
2,027

51,000
51,050
51,100
51,150

51,050
51,100
51,150
51,200

0
0
0
0

0
0
0
0

399
388
378
367

1,224
1,214
1,203
1,193

0
0
0
0

335
327
319
311

1,780
1,770
1,759
1,749

2,606
2,595
2,585
2,574

53,800
53,850
53,900
53,950

53,850
53,900
53,950
54,000

0
0
0
0

0
0
0
0

0
0
0
0

634
624
613
603

0
0
0
0

0
0
0
0

1,191
1,180
1,169
1,159

2,016
2,005
1,995
1,984

51,200
51,250
51,300
51,350

51,250
51,300
51,350
51,400

0
0
0
0

0
0
0
0

357
346
335
325

1,182
1,172
1,161
1,150

0
0
0
0

303
295
287
279

1,738
1,728
1,717
1,706

2,564
2,553
2,543
2,532

54,000
54,050
54,100
54,150

54,050
54,100
54,150
54,200

0
0
0
0

0
0
0
0

0
0
0
0

592
582
571
561

0
0
0
0

0
0
0
0

1,148
1,138
1,127
1,117

1,974
1,963
1,953
1,942

51,400
51,450
51,500
51,550

51,450
51,500
51,550
51,600

0
0
0
0

0
0
0
0

314
304
293
283

1,140
1,129
1,119
1,108

0
0
0
0

271
263
255
247

1,696
1,685
1,675
1,664

2,521
2,511
2,500
2,490

54,200
54,250
54,300
54,350

54,250
54,300
54,350
54,400

0
0
0
0

0
0
0
0

0
0
0
0

550
540
529
519

0
0
0
0

0
0
0
0

1,106
1,096
1,085
1,075

1,932
1,921
1,911
1,900

51,600
51,650
51,700
51,750

51,650
51,700
51,750
51,800

0
0
0
0

0
0
0
0

272
262
251
241

1,098
1,087
1,077
1,066

0
0
0
0

239
231
223
215

1,654
1,643
1,633
1,622

2,479
2,469
2,458
2,448

54,400
54,450
54,500
54,550

54,450
54,500
54,550
54,600

0
0
0
0

0
0
0
0

0
0
0
0

508
498
487
477

0
0
0
0

0
0
0
0

1,064
1,054
1,043
1,033

1,890
1,879
1,869
1,858

51,800
51,850
51,900
51,950

51,850
51,900
51,950
52,000

0
0
0
0

0
0
0
0

230
220
209
199

1,056
1,045
1,035
1,024

0
0
0
0

207
199
191
183

1,612
1,601
1,591
1,580

2,437
2,427
2,416
2,406

54,600
54,650
54,700
54,750

54,650
54,700
54,750
54,800

0
0
0
0

0
0
0
0

0
0
0
0

466
455
445
434

0
0
0
0

0
0
0
0

1,022
1,012
1,001
990

1,848
1,837
1,826
1,816

52,000
52,050
52,100
52,150

52,050
52,100
52,150
52,200

0
0
0
0

0
0
0
0

188
178
167
156

1,014
1,003
993
982

0
0
0
0

175
167
159
151

1,570
1,559
1,549
1,538

2,395
2,385
2,374
2,364

54,800
54,850
54,900
54,950

54,850
54,900
54,950
55,000

0
0
0
0

0
0
0
0

0
0
0
0

424
413
403
392

0
0
0
0

0
0
0
0

980
969
959
948

1,805
1,795
1,784
1,774

52,200
52,250
52,300
52,350

52,250
52,300
52,350
52,400

0
0
0
0

0
0
0
0

146
135
125
114

971
961
950
940

0
0
0
0

143
135
127
119

1,527
1,517
1,506
1,496

2,353
2,342
2,332
2,321

55,000
55,050
55,100
55,150

55,050
55,100
55,150
55,200

0
0
0
0

0
0
0
0

0
0
0
0

382
371
361
350

0
0
0
0

0
0
0
0

938
927
917
906

1,763
1,753
1,742
1,732

52,400
52,450
52,500
52,550

52,450
52,500
52,550
52,600

0
0
0
0

0
0
0
0

104
93
83
72

929
919
908
898

0
0
0
0

111
103
95
87

1,485
1,475
1,464
1,454

2,311
2,300
2,290
2,279

55,200
55,250
55,300
55,350

55,250
55,300
55,350
55,400

0
0
0
0

0
0
0
0

0
0
0
0

340
329
319
308

0
0
0
0

0
0
0
0

896
885
875
864

1,721
1,711
1,700
1,690

52,600
52,650
52,700
52,750

52,650
52,700
52,750
52,800

0
0
0
0

0
0
0
0

62
51
41
30

887
877
866
856

0
0
0
0

79
71
63
55

1,443
1,433
1,422
1,412

2,269
2,258
2,248
2,237

55,400
55,450
55,500
55,550

55,450
55,500
55,550
55,600

0
0
0
0

0
0
0
0

0
0
0
0

298
287
276
266

0
0
0
0

0
0
0
0

854
843
833
822

1,679
1,669
1,658
1,647

52,800
52,850
52,900
52,950

52,850
52,900
52,950
53,000

0
0
0
0

0
0
0
0

20
9
*
0

845
835
824
814

0
0
0
0

47
39
31
23

1,401
1,391
1,380
1,370

2,227
2,216
2,206
2,195

55,600
55,650
55,700
55,750

55,650
55,700
55,750
55,800

0
0
0
0

0
0
0
0

0
0
0
0

255
245
234
224

0
0
0
0

0
0
0
0

811
801
790
780

1,637
1,626
1,616
1,605

53,000
53,050
53,100
53,150

53,050
53,100
53,150
53,200

0
0
0
0

0
0
0
0

0
0
0
0

803
792
782
771

0
0
0
0

15
7
**
0

1,359
1,348
1,338
1,327

2,185
2,174
2,163
2,153

55,800
55,850
55,900
55,950

55,850
55,900
55,950
56,000

0
0
0
0

0
0
0
0

0
0
0
0

213
203
192
182

0
0
0
0

0
0
0
0

769
759
748
738

1,595
1,584
1,574
1,563

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
If the amount you are looking up from the worksheet is at least $52,900 but less than $52,918, and you have two qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $52,918 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.
If the amount you are looking up from the worksheet is at least $53,100 but less than $53,120, and you have one qualifying child who has a valid SSN,
your credit $2.
If the amount you are looking up from the worksheet is $53,120 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.

(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 surviving
spouse★ and you have–
0

At least

1

But less
than

2

And your filing status is–

Married filing jointly and you
have–

3

0

1

Your credit is–

2

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

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

3

Your credit is–

At least

1

But less
than

2

Married filing jointly and you
have–

3

0

1

Your credit is–

2

3

Your credit is–

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

*

**

56,000
56,050
56,100
56,150

56,050
56,100
56,150
56,200

0
0
0
0

0
0
0
0

0
0
0
0

171
161
150
140

0
0
0
0

0
0
0
0

727
717
706
696

1,553
1,542
1,532
1,521

58,800
58,850
58,900
58,950

58,850
58,900
58,950
59,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

138
127
116
106

963
952
942
931

56,200
56,250
56,300
56,350

56,250
56,300
56,350
56,400

0
0
0
0

0
0
0
0

0
0
0
0

129
119
108
97

0
0
0
0

0
0
0
0

685
675
664
653

1,511
1,500
1,490
1,479

59,000
59,050
59,100
59,150

59,050
59,100
59,150
59,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

95
85
74
64

921
910
900
889

56,400
56,450
56,500
56,550

56,450
56,500
56,550
56,600

0
0
0
0

0
0
0
0

0
0
0
0

87
76
66
55

0
0
0
0

0
0
0
0

643
632
622
611

1,468
1,458
1,447
1,437

59,200
59,250
59,300
59,350

59,250
59,300
59,350
59,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

53
43
32
22

879
868
858
847

56,600
56,650
56,700
56,750

56,650
56,700
56,750
56,800

0
0
0
0

0
0
0
0

0
0
0
0

45
34
24
13

0
0
0
0

0
0
0
0

601
590
580
569

1,426
1,416
1,405
1,395

59,400
59,450
59,500
59,550

59,450
59,500
59,550
59,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

11
**
0
0

837
826
816
805

56,800
56,850
56,900
56,950

56,850
56,900
56,950
57,000

0
0
0
0

0
0
0
0

0
0
0
0

*
0
0
0

0
0
0
0

0
0
0
0

559
548
538
527

1,384
1,374
1,363
1,353

59,600
59,650
59,700
59,750

59,650
59,700
59,750
59,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

795
784
773
763

57,000
57,050
57,100
57,150

57,050
57,100
57,150
57,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

517
506
496
485

1,342
1,332
1,321
1,311

59,800
59,850
59,900
59,950

59,850
59,900
59,950
60,000

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

752
742
731
721

57,200
57,250
57,300
57,350

57,250
57,300
57,350
57,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

474
464
453
443

1,300
1,289
1,279
1,268

60,000
60,050
60,100
60,150

60,050
60,100
60,150
60,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

710
700
689
679

57,400
57,450
57,500
57,550

57,450
57,500
57,550
57,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

432
422
411
401

1,258
1,247
1,237
1,226

60,200
60,250
60,300
60,350

60,250
60,300
60,350
60,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

668
658
647
637

57,600
57,650
57,700
57,750

57,650
57,700
57,750
57,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

390
380
369
359

1,216
1,205
1,195
1,184

60,400
60,450
60,500
60,550

60,450
60,500
60,550
60,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

626
616
605
594

57,800
57,850
57,900
57,950

57,850
57,900
57,950
58,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

348
338
327
317

1,174
1,163
1,153
1,142

60,600
60,650
60,700
60,750

60,650
60,700
60,750
60,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

584
573
563
552

58,000
58,050
58,100
58,150

58,050
58,100
58,150
58,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

306
295
285
274

1,132
1,121
1,110
1,100

60,800
60,850
60,900
60,950

60,850
60,900
60,950
61,000

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

542
531
521
510

58,200
58,250
58,300
58,350

58,250
58,300
58,350
58,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

264
253
243
232

1,089
1,079
1,068
1,058

61,000
61,050
61,100
61,150

61,050
61,100
61,150
61,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

500
489
479
468

58,400
58,450
58,500
58,550

58,450
58,500
58,550
58,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

222
211
201
190

1,047
1,037
1,026
1,016

61,200
61,250
61,300
61,350

61,250
61,300
61,350
61,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

458
447
437
426

58,600
58,650
58,700
58,750

58,650
58,700
58,750
58,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

180
169
159
148

1,005
995
984
974

61,400
61,450
61,500
61,550

61,450
61,500
61,550
61,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

415
405
394
384

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
If the amount you are looking up from the worksheet is at least $56,800 but less than $56,838, and you have three qualifying children who have valid
SSNs, your credit is $4.
If the amount you are looking up from the worksheet is $56,838 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.
If the amount you are looking up from the worksheet is at least $59,450 but less than $59,478, and you have two qualifying children who have valid
SSNs, your credit is $3.
If the amount you are looking up from the worksheet is $59,478 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.

(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 surviving
spouse★ and you have–
0

At least

1

But less
than

2

And your filing status is–

Married filing jointly and you
have–

3

0

1

Your credit is–

2

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

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

3

Your credit is–

At least

1

But less
than

2

Married filing jointly and you
have–

3

0

1

Your credit is–

2

3

Your credit is–

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

*

61,600
61,650
61,700
61,750

61,650
61,700
61,750
61,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

373
363
352
342

62,800
62,850
62,900
62,950

62,850
62,900
62,950
63,000

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

121
110
100
89

61,800
61,850
61,900
61,950

61,850
61,900
61,950
62,000

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

331
321
310
300

63,000
63,050
63,100
63,150

63,050
63,100
63,150
63,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

79
68
57
47

62,000
62,050
62,100
62,150

62,050
62,100
62,150
62,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

289
279
268
258

63,200
63,250
63,300
63,350

63,250
63,300
63,350
63,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

36
26
15
*

62,200
62,250
62,300
62,350

62,250
62,300
62,350
62,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

247
236
226
215

62,400
62,450
62,500
62,550

62,450
62,500
62,550
62,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

205
194
184
173

62,600
62,650
62,700
62,750

62,650
62,700
62,750
62,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

163
152
142
131

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
If the amount you are looking up from the worksheet is at least $63,350 but less than $63,398, and you have three qualifying children who have valid
SSNs, your credit is $5.
If the amount you are looking up from the worksheet is $63,398 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.

- 57 -

Need more information or forms? Visit IRS.gov.

Line 28

Line 29

Additional Child Tax Credit

American Opportunity
Credit

See Schedule 8812 (Form 1040) and its
instructions for information on figuring
and claiming any additional child tax
credit that you may qualify to claim. If
you are claiming the additional child tax
credit, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR.
Form 8862, who must file. You must
file Form 8862 to claim the additional
child tax credit if your child tax credit
(refundable or nonrefundable depending
on the tax year), additional child tax
credit, or credit for other dependents for
a year after 2015 was denied or reduced
for any reason other than a math or clerical error. Attach a completed Form 8862
to your 2023 return to claim the credit
for 2023. Don't file Form 8862 if you
filed Form 8862 for 2022 and the child
tax credit, additional child tax credit, or
credit for other dependents was allowed
for that year. See Form 8862 and its instructions for details.

If you meet the requirements to claim an
education credit (see the instructions for
Schedule 3, line 3), enter on line 29 the
amount, if any, from Form 8863, line 8.
You may be able to increase an education credit and reduce your total tax or
increase your tax refund if the student
chooses to include all or part of a Pell
grant or certain other scholarships or fellowships in income. See Pub. 970 and
the Instructions for Form 8863 for more
information.
Form 8862 required. You must file
Form 8862 to claim the American opportunity credit if your American opportunity credit for a year after 2015 was
denied or reduced for any reason other
than a math or clerical error. Attach a
completed Form 8862 to your 2023 return to claim the credit for 2023. Don't
file Form 8862 if you filed Form 8862
for 2022 and the American opportunity
credit was allowed for that year. See
Form 8862 and its instructions for details.

Refund
Line 34

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

!

Refunds for returns claiming

TIP the additional child tax credit
can't be issued before mid-February 2024. This delay applies to the entire refund, not just the portion associated with the additional child tax credit.

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

!

Line 30
Line 30 has been reserved for future use.

Need more information or forms? Visit IRS.gov.

-58-

Amount Overpaid

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

If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts,
such as student loans, all or part of the
overpayment on line 34 may be used
(offset) to pay the past-due amount. Offsets for federal taxes are made by the
IRS. All other offsets are made by the
Treasury Department's Bureau of the
Fiscal Service. For federal tax offsets,
you will receive a notice from the IRS.
For all other offsets, you will receive a
notice from the Fiscal Service. To find
out if you may have an offset or if you
have any questions about it, contact the
agency to which you owe the debt.
Deposit Refund Into Multiple
Accounts
If you want your refund to be split and
direct deposited into more than one account, file Form 8888. Use Form 8888
to direct deposit your refund (or part of
it) to one or more accounts in your name
at a bank or other financial institution
(such as a mutual fund, brokerage firm,
or credit union) in the United States.
Injured Spouse

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

Lines 35a Through 35d
Amount Refunded to You
If you want to check the status of your
refund, just use the IRS2Go app or go to
IRS.gov/Refunds. See Refund Information, later. Information about your refund will generally be available within
24 hours after the IRS receives your
e-filed return, or 4 weeks after you mail
your paper return. If you filed Form
8379 with your return, wait 14 weeks
(11 weeks if you filed electronically).
Have your 2023 tax return handy so you
can enter your social security number,
your filing status, and the exact whole
dollar amount of your refund.

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

Make sure your direct deposit will be
accepted. You must also notify the trustee or custodian of your account of the
year to which the deposit is to be applied
(unless the trustee or custodian won't accept a deposit for 2023). If you don’t,
the trustee or custodian can assume the
deposit is for the year during which you
are filing the return. For example, if you
file your 2023 return during 2024 and
don’t notify the trustee or custodian in
advance, the trustee or custodian can assume the deposit to your IRA is for
2024. If you designate your deposit to be
for 2023, you must verify that the deposit was actually made to the account by
the due date of the return (not counting
extensions). If the deposit isn't made by
that date, the deposit isn't an IRA contribution for 2023. In that case, you must
file an amended 2023 return and reduce
any IRA deduction and any retirement
savings contributions credit you claimed.

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

DIRECT DEPOSIT
Simple. Safe. Secure.

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

If you want us to directly deposit the
amount shown on line 35a to your
checking, savings, health savings, brokerage or other similar account, including an IRA, at a bank or other financial
institution (such as a mutual fund, bro-

If you don’t want your refund directly
deposited to your account, don’t check
the box on line 35a. Draw a line through
the boxes on lines 35b and 35d. We will
send you a check instead.
Account must be in your name. Don’t
request a deposit of your refund to an
account that isn't in your name, such as
your tax return preparer’s account. Although you may owe your tax return
preparer a fee for preparing your return,
don’t have any part of your refund deposited into the preparer's account to pay
the fee.
The number of refunds that can be directly deposited to a single account or
prepaid debit card is limited to three a
year. After this limit is reached, paper
checks will be sent instead. Learn more
at IRS.gov/DepositLimit.
Why Use Direct Deposit?

• You get your refund faster by direct deposit than you do by check.
• Payment is more secure. There is
no check that can get lost or stolen.
• It is more convenient. You don’t
have to make a trip to the bank to deposit your check.
• It saves tax dollars. It costs the
government less to refund by direct deposit.
• It's proven itself. Nearly 98% of
social security and veterans' benefits are
sent electronically using direct deposit.
If you file a joint return and
check the box on line 35a and
CAUTION attach Form 8888 or fill in
lines 35b through 35d, your spouse may
get at least part of the refund.

!

IRA. You can have your refund (or part
of it) directly deposited to a traditional
IRA, Roth IRA, or SEP-IRA, but not a
SIMPLE IRA. You must establish the
IRA at a bank or other financial institution before you request direct deposit.
-59-

You and your spouse, if filing
jointly, each may be able to
CAUTION contribute up to $6,500 ($7,500
if age 50 or older at the end of 2023) to
a traditional IRA or Roth IRA for 2023.
You may owe a penalty if your contributions exceed these limits, and the limits
may be lower depending on your compensation and income. For more information on IRA contributions, see Pub.
590-A.

!

For more information on IRAs, see
Pub. 590-A and Pub. 590-B.
TreasuryDirect®. You can request a deposit of your refund (or part of it) to a
TreasuryDirect® online account to buy
U.S. Treasury marketable securities, if
available, and savings bonds. For more
information, go to 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 don’t
need a TreasuryDirect® account to do
this. For more information, see the Form
8888 instructions.
Your refund can be split and di-

TIP rectly deposited into up to three
different accounts in your name
on Form 8888.

Need more information or forms? Visit IRS.gov.

Sample Check—Lines 35b Through 35d

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

1234

C. KEYS
M. KEYS
123 Pear Lane
Anyplace, MI 00000

E

15-0000/0000

PL

Line 35a

TREASURY/IRS
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ONLY DRAFT
November 3, 2023

The routing number must be nine digits.
The first two digits must be 01 through
12 or 21 through 32. On the sample
check shown later, the routing number is
250250025. C. and M. Keys would use
that routing number unless their financial institution instructed them to use a
different routing number for direct deposits.
Ask your financial institution for the
correct routing number to enter on
line 35b if:
• The routing number on a deposit
slip is different from the routing number
on your checks,
• Your deposit is to a savings account that doesn't allow you to write
checks, or
• Your checks state they are payable
through a financial institution different
from the one at which you have your
checking account.
Line 35c

Check the appropriate box for the type
of account. Don’t check more than one
box. If the deposit is to an account such
as an IRA, health savings account, brokerage account, or other similar account,
ask your financial institution whether
you should check the “Checking” or
“Savings” box. You must check the correct box to ensure your deposit is accepted. If your deposit is to a TreasuryDirect® online account, check the “Savings”
box.
Line 35d
The account number can be up to 17
characters (both numbers and letters).
Include hyphens but omit spaces and
special symbols. Enter the number from
left to right and leave any unused boxes
blank. On the sample check shown later,
the account number is 20202086. Don’t
include the check number.
If the direct deposit to your account(s) is different from the amount

SA

Line 35b

$

M

PAY TO THE
ORDER OF

ANYPLACE BANK
Anyplace, MI 00000

Routing
number

Account
number

(line 35b)

(line 35d)

DOLLARS

Do not include
the check number.

For

"’86". 1234

|:250250025|:202020

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

CAUTION

you expected, you will receive an explanation in the mail about 2 weeks after
your refund is deposited.
Reasons Your Direct Deposit
Request Will Be Rejected

If any of the following apply, your direct
deposit request will be rejected and a
check will be sent instead.
• You are asking to have a joint refund deposited to an individual account,
and your financial institution(s) won't allow this. The IRS isn't responsible if a
financial institution rejects a direct deposit.
• The name on your account doesn't
match the name on the refund, and your
financial institution(s) won't allow a refund to be deposited unless the name on
the refund matches the name on the account.
• Three direct deposits of tax refunds already have been made to the
same account or prepaid debit card.
• You haven't given a valid account
number.
• Any numbers or letters on lines
35b through 35d are crossed out or whited out.
The IRS isn't responsible for a
lost refund if you enter the
CAUTION wrong
account information.
Check with your financial institution to
get the correct routing and account
numbers and to make sure your direct
deposit will be accepted.

!

Need more information or forms? Visit IRS.gov.

-60-

Line 36

Applied to Your 2024
Estimated Tax

Enter on line 36 the amount, if any, of
the overpayment on line 34 you want
applied to your 2024 estimated tax. We
will apply this amount to your account
unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.
This election to apply part or
all of the amount overpaid to
CAUTION your 2024 estimated tax can't
be changed later.

!

Amount You Owe
To avoid interest and penalties,

TIP pay your taxes in full by the
due date of your return (not including extensions)—April 15, 2024, for
most taxpayers. You don’t have to pay if
line 37 is under $1.
Include any estimated tax penalty
from line 38 in the amount you enter on
line 37. Don’t include any estimated
payments for 2024 in this payment. Instead, make the estimated payment separately.
Bad check or payment. The penalty
for writing a bad check to the IRS is $25
or 2% of the check, whichever is more.
However, if the amount of the check is
less than $25, the penalty equals the
amount of the check. This also applies to

other forms of payment if the IRS
doesn’t receive the funds. Use Tax Topic
206.

Line 37

from your checking or savings account.
There is no fee for this service. You
must be enrolled either online or have an
enrollment form mailed to you. See
EFTPS under Pay by Phone later.

line
at
fed.acipayonline.com
or
www.PAY1040.com. For more information, go to IRS.gov/paywithcash or see
Pub. 5250. Do not send cash payments
through the mail.

Amount You Owe

Pay by Phone

Pay by Check or Money Order

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

Paying by phone is another safe and secure method of paying electronically.
Use one of the following methods: (1)
call one of the debit or credit card service providers, or (2) use the Electronic
Federal Tax Payment System (EFTPS)
to pay directly from your checking or
saving account.
Debit or credit card. Call one of our
service providers. Each charges a fee
that varies by provider, card type, and
payment amount.

Before submitting a payment through
the mail, please consider alternative
methods. One of our safe, quick, and
easy electronic payment options might
be right for you. If you choose to mail a
tax payment, make your check or money
order payable to “United States Treasury” for the full amount due. Don’t send
cash. Don’t attach the payment to your
return. Write “2023 Form 1040” or
“2023 Form 1040-SR” and your name,
address, daytime phone number, and social security number (SSN) on your payment and attach Form 1040-V. For the
most up-to-date information on Form
1040-V, go to IRS.gov/Form1040V. If
you are filing a joint return, enter the
SSN shown first on your tax return.
To help us process your payment, enter the amount on the right side of the
check like this: $ XXX.XX. Don’t use
dashes or lines (for example, don’t enter
“$ XXX–” or “$ XXXxx/100”).
Mail your 2023 tax return, payment,
and Form 1040-V to the address shown
on the form that applies to you. If you
e-filed your return, but choose to make a
payment through the mail, mail your
2023 payment and Form 1040-V to the
address shown on the form that applies
to you.

TREASURY/IRS
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Pay Online

Paying online is convenient and secure
and helps make sure we get your payments on time. To pay your taxes online
or for more information, go to IRS.gov/
Payments. You can pay using any of the
following methods.
• Your Online Account. You can
now make tax payments through your
online account, including balance payments, estimated tax payments, or other
types. You can also see your payment
history and other tax records there. Go
to IRS.gov/Account.
• IRS Direct Pay. For online transfers directly from your checking or savings account at no cost to you, go to
IRS.gov/Payments.
• Pay by Card or Digital Wallet.
To pay by debit or credit card, or digital
wallet, go to IRS.gov/Payments. A fee is
charged by these service providers. You
can also pay by phone with a debit or
credit card. See Debit or credit card under Pay by Phone, later.
• Electronic Funds Withdrawal
(EFW) is an integrated e-file/e-pay option offered when filing your federal
taxes electronically using tax return
preparation software, through a tax professional, or the IRS at IRS.gov/
Payments.
• Online Payment Agreement. If
you can’t pay in full by the due date of
your tax return, you can apply for an online monthly installment agreement at
IRS.gov/OPA. Once you complete the
online process, you will receive immediate notification of whether your agreement has been approved. A user fee is
charged.
• Electronic Federal Tax Payment
System (EFTPS). Allows you to pay
your taxes online or by phone directly

WorldPay US, Inc.
844-729-8298
(844-PAY-TAX-8TM)
www.payUSAtax.com
ACI Payments, Inc.
888-UPAY-TAXTM
(888-872-9829)
fed.acipayonline.com

Link2Gov Corporation
888-PAY-1040TM
(888-729-1040)
www.PAY1040.com
EFTPS. To get more information about
EFTPS or to enroll in EFTPS, visit
EFTPS.gov or call 800-555-4477. To
contact EFTPS using Telecommunications Relay Services (TRS) for people
who are deaf, hard of hearing, or have a
speech disability, dial 711 and then provide the TRS assistant the 800-555-4477
number or 800-733-4829. Additional information about EFTPS is also available
in Pub. 966.
Pay by Mobile Device
To pay through your mobile device,
download the IRS2Go app.
Pay by Cash
Cash is an in-person payment option for
individuals provided through retail partners with a maximum of $1,000 per day
per transaction. To make a cash payment, choose a payment processor on-

-61-

Notice to taxpayers presenting
checks. When you provide a check as
payment, you authorize us either to use
information from your check to make a
one-time electronic fund transfer from
your account or to process the payment
as a check transaction. When we use information from your check to make an
electronic fund transfer, funds may be
withdrawn from your account as soon as
the same day we receive your payment,
and you will not receive your check
back from your financial institution.
No checks of $100 million or more
accepted. The IRS can’t accept a single
check (including a cashier’s check) for
amounts of $100,000,000 ($100 million)
or more. If you are sending $100 million
or more by check, you’ll need to spread

Need more information or forms? Visit IRS.gov.

the payment over 2 or more checks with
each check made out for an amount less
than $100 million. This limit doesn’t apply to other methods of payment (such
as electronic payments). Please consider
a method of payment other than check if
the amount of the payment is over $100
million.

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

• Tax on an excess parachute payment,
• Excise tax on insider stock compensation of an expatriated corporation,
• Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance, and
• Look-back interest due under section 167(g) or 460(b).
When figuring the amount on line 24,
include household employment taxes
only if line 25d is more than zero or you
would have owed the estimated tax penalty for 2022 even if you didn't include
those taxes.
If the Exception just described
doesn't apply, see the Instructions for
Form 2210 for other situations in which
you may be able to lower your penalty
by filing Form 2210.

TREASURY/IRS
AND OMB USE
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What if You Can't Pay?

If you can't pay the full amount shown
on line 37 when you file, you can ask
for:
• An installment agreement, or
• An extension of time to pay.
Installment agreement. Under an installment agreement, you can pay all or
part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be
charged interest and may be charged a
late payment penalty on the tax not paid
by the due date of your return (not
counting extensions)—April 15, 2024,
for most people. You must also pay a
fee. To limit the interest and penalty
charges, pay as much of the tax as possible when you file. But before requesting
an installment agreement, you should
consider other less costly alternatives,
such as a bank loan or credit card payment.
To ask for an installment agreement,
you can apply online or use Form 9465.
To apply online, go to IRS.gov and click
on Apply for an Online Payment Plan.
Extension of time to pay. If paying the
tax when it is due would cause you an
undue hardship, you can ask for an extension of time to pay by filing Form
1127 by the due date of your return (not
counting extensions)—April 15, 2024,
for most people. An extension generally
won't be granted for more than 6
months. You will be charged interest on
the tax not paid by April 15, 2024. You
must pay the tax before the extension
runs out. If you do not pay the tax by the
extended due date, penalties and interest
will be imposed until taxes are paid in
full. For the most up-to-date information
on Form 1127, go to IRS.gov/Form1127.

Line 38
Estimated Tax Penalty
You may owe this penalty if:

For most people, the “tax shown on
your return” is the amount on your 2023
Form 1040 or 1040-SR, line 24, minus
the total of any amounts shown on lines
27, 28, and 29; Schedule 3, lines 9 and
12; Schedule H, lines 8e and 8f; and
Forms 8828, 4137, 5329 (Parts III
through IX only), and 8919. Also subtract from line 24 any:
• Tax on an excess parachute payment,
• Excise tax on insider stock compensation of an expatriated corporation,
• Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance,
• Look-back interest due under section 167(g) or 460(b),
When figuring the amount on line 24,
include household employment taxes
only if line 25d is more than zero or you
would owe the penalty even if you didn't
include those taxes.
Exception. You won't owe the penalty
if your 2022 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
2022 return and you were a U.S. citizen
or resident for all of 2022.
2. The total of lines 25d, 26, and
Schedule 3, line 11, on your 2023 return
is at least 100% of the tax shown on
your 2022 return (110% of that amount
if you aren't a farmer or fisherman, and
your adjusted gross income (AGI)
shown on your 2022 return was more
than $150,000 (more than $75,000 if
married filing separately for 2023)).
Your estimated tax payments for 2023
must have been made on time and for
the required amount.
For most people, the “tax shown on
your 2022 return” is the amount on your
2022 Form 1040 or 1040-SR, line 24,
minus the total of any amounts shown
on lines 27, 28, and 29; Schedule 3,
lines 9, 12, 13b, and 13h; and Forms
8828, 4137, 5329 (Parts III through IX
only), and 8919. Also subtract from
line 24 any:

Need more information or forms? Visit IRS.gov.

-62-

Figuring the Penalty

If you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishermen).
Enter any penalty on line 38. Add the
penalty to any tax due and enter the total
on line 37.
However, if you have an overpayment on line 34, subtract the penalty
from the amount you would otherwise
enter on line 35a or line 36. Lines 35a,
36, and 38 must equal line 34.
If the penalty is more than the overpayment on line 34, enter -0- on lines
35a and 36. Then, subtract line 34 from
line 38 and enter the result on line 37.
Don’t file Form 2210 with your return unless Form 2210 indicates that you
must do so. Instead, keep it for your records.
Because Form 2210 is compli-

TIP cated, you can leave line 38
blank and the IRS will figure
the penalty and send you a bill. We won't
charge you interest on the penalty if you
pay by the date specified on the bill.
There are situations where the IRS can't
figure your penalty for you and you must
file Form 2210. See Form 2210 for details.

Third Party Designee
If you want to allow your preparer, a
friend, a family member, or any other
person you choose to discuss your 2023

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 their personal
identification number (PIN).

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

use a PIN, there is nothing to sign and
nothing to mail—not even your Forms
W-2.
Your electronic return is considered a
validly signed return only when it includes your PIN, last name, date of
birth, IP PIN, if applicable, and your adjusted gross income (AGI) from your
originally filed 2022 federal income tax
return, if applicable. If you're filing
jointly, your electronic return must also
include your spouse's PIN, last name,
date of birth, IP PIN, if applicable, and
AGI, if applicable, in order to be considered validly signed. Don’t use your AGI
from an amended return (Form 1040-X)
or a math error correction made by the
IRS. AGI is the amount shown on your
2022 Form 1040 or 1040-SR, line 11. If
you don’t have your 2022 income tax return, call the IRS at 800-908-9946 to get
a free transcript of your return or visit
IRS.gov/Transcript. (If you filed electronically last year, you, and your
spouse if filing jointly, may use your prior year PIN to verify your identity instead of your prior year AGI. The prior
year PIN is the five-digit PIN you used
to electronically sign your 2022 return.)

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

If you check the “Yes” box, you, and
your spouse if filing a joint return, are
authorizing the IRS to call the designee
to answer any questions that may arise
during the processing of your return.
You are also authorizing the designee to:
• Give the IRS any information that
is missing from your return;
• Call the IRS for information about
the processing of your return or the status of your refund or payment(s);
• Receive copies of notices or transcripts related to your return, upon request; and
• Respond to certain IRS notices
about math errors, offsets, and return
preparation.

You aren't authorizing the designee to
receive any refund check, bind you to
anything (including any additional tax
liability), or otherwise represent you before the IRS. If you want to expand the
designee's authorization, see Pub. 947.
This authorization will automatically
end no later than the due date (not
counting extensions) for filing your
2024 tax return. This is April 15, 2025,
for most people.

Sign Your Return
Form 1040 or 1040-SR isn't considered
a valid return unless you sign it in accordance with the requirements in these
instructions. If you are filing a joint return, your spouse must also sign. If your
spouse can't sign the return, see Pub.
501. Be sure to date your return and enter your occupation(s). If you have
someone prepare your return, you are
still responsible for the correctness of
the return. If your return is signed by a
representative for you, you must have a
power of attorney attached that specifically authorizes the representative to
sign your return. To do this, you can use
Form 2848. If you are filing a joint return with your spouse who died in 2023,
see Death of a Taxpayer, later.

Child's Return

If your child can't sign their return, either parent can sign the child's name in
the space provided. Then, enter “By
(your signature), parent for minor
child.”

Requirements for a Paper
Return

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

Requirements for an
Electronic Return

To file your return electronically, you
must sign the return electronically using
a personal identification number (PIN)
and provide the information described
below. If you are filing online using
software, you must use a Self-Select
PIN. If you are filing electronically using a tax practitioner, you can use a
Self-Select PIN or a Practitioner PIN. If
we issued you an identity protection personal identification number (IP PIN) (as
described in more detail below), all six
digits of your IP PIN must appear in the
IP PIN spaces provided next to the space
for your occupation for your electronic
signature to be complete. Failure to include an issued IP PIN on the electronic
return will result in an invalid signature
and a rejected return. If you are filing a
joint return and both taxpayers were issued an IP PIN, enter both IP PINs in
the spaces provided.
Self-Select PIN. The Self-Select PIN
method allows you to create your own
PIN. If you are married filing jointly,
you and your spouse will each need to
create a PIN and enter these PINs as
your electronic signatures.
A PIN is any combination of five digits you choose except five zeros. If you

-63-

You can't use the Self-Select
PIN method if you are a
CAUTION first-time filer under age 16 at
the end of 2023.

!

Practitioner PIN. The Practitioner PIN
method allows you to authorize your tax
practitioner to enter or generate your
PIN. Your electronic return is considered
a validly signed return only when it includes your PIN, last name, date of
birth, and IP PIN, if applicable. If you're
filing jointly, your electronic return must
also include your spouse's PIN, last
name, date of birth, and IP PIN, if applicable in order to be considered validly
signed. The practitioner can provide you
with details.
Form 8453. You must send in a paper
Form 8453 if you have to attach certain
forms or other documents that can't be
electronically filed. See Form 8453.

Need more information or forms? Visit IRS.gov.

Identity Protection
PIN
All taxpayers are now eligible

TIP for an Identity Protection Per-

go to IRS.gov/IPPIN. If you’re unable to
retrieve your IP PIN online, you can call
800-908-4490.

Phone Number and Email
Address

your return but doesn't charge you
shouldn’t sign your return.
If your paid preparer is self-employed, then they should check the
“self-employed” checkbox.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

sonal Identification Number
(IP PIN). For more information, see
Pub. 5477. To apply for an IP PIN, go to
IRS.gov/IPPIN and use the Get an IP
PIN tool.
If you received an IP PIN from the IRS,
enter it in the IP PIN spaces provided
next to the space for your occupation.
You must correctly enter all six numbers
of your IP PIN. If you didn't receive an
IP PIN, leave these spaces blank.

New IP PINs are generated every year. They will generally be
CAUTION sent out by mid-January 2024.
Use this IP PIN on your 2023 return as
well as any prior-year returns you file in
2024.

!

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

If you need more information, including how to retrieve your IP PIN online

You have the option of entering your
phone number and email address in the
spaces provided. There will be no effect
on the processing of your return if you
choose not to enter this information.
Note that the IRS initiates most contacts
through regular mail delivered by the
United States Postal Service.
For information on how to report
phone scams or unsolicited emails
claiming to be from the IRS, see Secure
Your Tax Records From Identity Theft,
later.

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

Need more information or forms? Visit IRS.gov.

-64-

Assemble Your
Return

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

2023
Tax Table

!

See the instructions for line 16 to see if you must use the
Sample Table
Tax Table below to figure your tax.

CAUTION

Example. A married couple are filing a joint return. Their taxable
income on Form 1040, line 15, is $25,300. First, they find the
$25,300-25,350 taxable income line. Next, they find the column for
married filing jointly and read down the column. The amount shown
where the taxable income line and filing status column meet is
$2,599. This is the tax amount they should enter in the entry space
on Form 1040, line 16.

At
But
Least Less
Than

Single

25,200
25,250
25,300
25,350

2,807
2,813
2,819
2,825

25,250
25,300
25,350
25,400

Married Married Head
of a
filing
filing
housejointly* sepahold
rately

Your tax is—
2,587 2,807
2,593 2,813
2,599 2,819
2,605 2,825

2,713
2,719
2,725
2,731

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

If line 15
(taxable
income) is—
At
least

If line 15
(taxable
income) is—

And you are—

But
less
than

Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 15
(taxable
income) is—

And you are—

Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—

Single

Your tax is—

0
5
15
25
50

5
15
25
50
75

0
1
2
4
6

0
1
2
4
6

0
1
2
4
6

0
1
2
4
6

75
100
125
150
175

100
125
150
175
200

9
11
14
16
19

9
11
14
16
19

9
11
14
16
19

9
11
14
16
19

200
225
250
275
300

225
250
275
300
325

21
24
26
29
31

21
24
26
29
31

21
24
26
29
31

21
24
26
29
31

325
350
375
400
425

350
375
400
425
450

34
36
39
41
44

34
36
39
41
44

34
36
39
41
44

34
36
39
41
44

450
475
500
525
550

475
500
525
550
575

46
49
51
54
56

46
49
51
54
56

46
49
51
54
56

46
49
51
54
56

575
600
625
650
675

600
625
650
675
700

59
61
64
66
69

59
61
64
66
69

59
61
64
66
69

59
61
64
66
69

700
725
750
775
800

725
750
775
800
825

71
74
76
79
81

71
74
76
79
81

71
74
76
79
81

71
74
76
79
81

825
850
875
900
925

850
875
900
925
950

84
86
89
91
94

84
86
89
91
94

84
86
89
91
94

84
86
89
91
94

950
975

975
1,000

96
99

96
99

96
99

96
99

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

1,000

2,000

1,000
1,025
1,050
1,075
1,100

1,025
1,050
1,075
1,100
1,125

101
104
106
109
111

101
104
106
109
111

101
104
106
109
111

101
104
106
109
111

2,000
2,025
2,050
2,075
2,100

2,025
2,050
2,075
2,100
2,125

201
204
206
209
211

201
204
206
209
211

201
204
206
209
211

201
204
206
209
211

1,125
1,150
1,175
1,200
1,225

1,150
1,175
1,200
1,225
1,250

114
116
119
121
124

114
116
119
121
124

114
116
119
121
124

114
116
119
121
124

2,125
2,150
2,175
2,200
2,225

2,150
2,175
2,200
2,225
2,250

214
216
219
221
224

214
216
219
221
224

214
216
219
221
224

214
216
219
221
224

1,250
1,275
1,300
1,325
1,350

1,275
1,300
1,325
1,350
1,375

126
129
131
134
136

126
129
131
134
136

126
129
131
134
136

126
129
131
134
136

2,250
2,275
2,300
2,325
2,350

2,275
2,300
2,325
2,350
2,375

226
229
231
234
236

226
229
231
234
236

226
229
231
234
236

226
229
231
234
236

1,375
1,400
1,425
1,450
1,475

1,400
1,425
1,450
1,475
1,500

139
141
144
146
149

139
141
144
146
149

139
141
144
146
149

139
141
144
146
149

2,375
2,400
2,425
2,450
2,475

2,400
2,425
2,450
2,475
2,500

239
241
244
246
249

239
241
244
246
249

239
241
244
246
249

239
241
244
246
249

1,500
1,525
1,550
1,575
1,600

1,525
1,550
1,575
1,600
1,625

151
154
156
159
161

151
154
156
159
161

151
154
156
159
161

151
154
156
159
161

2,500
2,525
2,550
2,575
2,600

2,525
2,550
2,575
2,600
2,625

251
254
256
259
261

251
254
256
259
261

251
254
256
259
261

251
254
256
259
261

1,625
1,650
1,675
1,700
1,725

1,650
1,675
1,700
1,725
1,750

164
166
169
171
174

164
166
169
171
174

164
166
169
171
174

164
166
169
171
174

2,625
2,650
2,675
2,700
2,725

2,650
2,675
2,700
2,725
2,750

264
266
269
271
274

264
266
269
271
274

264
266
269
271
274

264
266
269
271
274

1,750
1,775
1,800
1,825
1,850

1,775
1,800
1,825
1,850
1,875

176
179
181
184
186

176
179
181
184
186

176
179
181
184
186

176
179
181
184
186

2,750
2,775
2,800
2,825
2,850

2,775
2,800
2,825
2,850
2,875

276
279
281
284
286

276
279
281
284
286

276
279
281
284
286

276
279
281
284
286

1,875
1,900
1,925
1,950
1,975

1,900
1,925
1,950
1,975
2,000

189
191
194
196
199

189
191
194
196
199

189
191
194
196
199

189
191
194
196
199

2,875
2,900
2,925
2,950
2,975

2,900
2,925
2,950
2,975
3,000

289
291
294
296
299

289
291
294
296
299

289
291
294
296
299

289
291
294
296
299

(Continued)
* This column must also be used by a qualifying surviving spouse.

- 65 -

Need more information or forms? Visit IRS.gov.

2023 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Your tax is—

Your tax is—

3,000

Your tax is—

6,000

9,000

3,000
3,050
3,100
3,150
3,200

3,050
3,100
3,150
3,200
3,250

303
308
313
318
323

303
308
313
318
323

303
308
313
318
323

303
308
313
318
323

6,000
6,050
6,100
6,150
6,200

6,050
6,100
6,150
6,200
6,250

603
608
613
618
623

603
608
613
618
623

603
608
613
618
623

603
608
613
618
623

9,000
9,050
9,100
9,150
9,200

9,050
9,100
9,150
9,200
9,250

903
908
913
918
923

903
908
913
918
923

903
908
913
918
923

903
908
913
918
923

3,250
3,300
3,350
3,400
3,450

3,300
3,350
3,400
3,450
3,500

328
333
338
343
348

328
333
338
343
348

328
333
338
343
348

328
333
338
343
348

6,250
6,300
6,350
6,400
6,450

6,300
6,350
6,400
6,450
6,500

628
633
638
643
648

628
633
638
643
648

628
633
638
643
648

628
633
638
643
648

9,250
9,300
9,350
9,400
9,450

9,300
9,350
9,400
9,450
9,500

928
933
938
943
948

928
933
938
943
948

928
933
938
943
948

928
933
938
943
948

3,500
3,550
3,600
3,650
3,700

3,550
3,600
3,650
3,700
3,750

353
358
363
368
373

353
358
363
368
373

353
358
363
368
373

353
358
363
368
373

6,500
6,550
6,600
6,650
6,700

6,550
6,600
6,650
6,700
6,750

653
658
663
668
673

653
658
663
668
673

653
658
663
668
673

653
658
663
668
673

9,500
9,550
9,600
9,650
9,700

9,550
9,600
9,650
9,700
9,750

953
958
963
968
973

953
958
963
968
973

953
958
963
968
973

953
958
963
968
973

3,750
3,800
3,850
3,900
3,950

3,800
3,850
3,900
3,950
4,000

378
383
388
393
398

378
383
388
393
398

378
383
388
393
398

378
383
388
393
398

6,750
6,800
6,850
6,900
6,950

6,800
6,850
6,900
6,950
7,000

678
683
688
693
698

678
683
688
693
698

678
683
688
693
698

678
683
688
693
698

9,750
9,800
9,850
9,900
9,950

9,800
9,850
9,900
9,950
10,000

978
983
988
993
998

978
983
988
993
998

978
983
988
993
998

978
983
988
993
998

4,000

7,000

10,000

4,000
4,050
4,100
4,150
4,200

4,050
4,100
4,150
4,200
4,250

403
408
413
418
423

403
408
413
418
423

403
408
413
418
423

403
408
413
418
423

7,000
7,050
7,100
7,150
7,200

7,050
7,100
7,150
7,200
7,250

703
708
713
718
723

703
708
713
718
723

703
708
713
718
723

703
708
713
718
723

10,000
10,050
10,100
10,150
10,200

10,050
10,100
10,150
10,200
10,250

1,003
1,008
1,013
1,018
1,023

1,003
1,008
1,013
1,018
1,023

1,003
1,008
1,013
1,018
1,023

1,003
1,008
1,013
1,018
1,023

4,250
4,300
4,350
4,400
4,450

4,300
4,350
4,400
4,450
4,500

428
433
438
443
448

428
433
438
443
448

428
433
438
443
448

428
433
438
443
448

7,250
7,300
7,350
7,400
7,450

7,300
7,350
7,400
7,450
7,500

728
733
738
743
748

728
733
738
743
748

728
733
738
743
748

728
733
738
743
748

10,250
10,300
10,350
10,400
10,450

10,300
10,350
10,400
10,450
10,500

1,028
1,033
1,038
1,043
1,048

1,028
1,033
1,038
1,043
1,048

1,028
1,033
1,038
1,043
1,048

1,028
1,033
1,038
1,043
1,048

4,500
4,550
4,600
4,650
4,700

4,550
4,600
4,650
4,700
4,750

453
458
463
468
473

453
458
463
468
473

453
458
463
468
473

453
458
463
468
473

7,500
7,550
7,600
7,650
7,700

7,550
7,600
7,650
7,700
7,750

753
758
763
768
773

753
758
763
768
773

753
758
763
768
773

753
758
763
768
773

10,500
10,550
10,600
10,650
10,700

10,550
10,600
10,650
10,700
10,750

1,053
1,058
1,063
1,068
1,073

1,053
1,058
1,063
1,068
1,073

1,053
1,058
1,063
1,068
1,073

1,053
1,058
1,063
1,068
1,073

4,750
4,800
4,850
4,900
4,950

4,800
4,850
4,900
4,950
5,000

478
483
488
493
498

478
483
488
493
498

478
483
488
493
498

478
483
488
493
498

7,750
7,800
7,850
7,900
7,950

7,800
7,850
7,900
7,950
8,000

778
783
788
793
798

778
783
788
793
798

778
783
788
793
798

778
783
788
793
798

10,750
10,800
10,850
10,900
10,950

10,800
10,850
10,900
10,950
11,000

1,078
1,083
1,088
1,093
1,098

1,078
1,083
1,088
1,093
1,098

1,078
1,083
1,088
1,093
1,098

1,078
1,083
1,088
1,093
1,098

5,000

8,000

11,000

5,000
5,050
5,100
5,150
5,200

5,050
5,100
5,150
5,200
5,250

503
508
513
518
523

503
508
513
518
523

503
508
513
518
523

503
508
513
518
523

8,000
8,050
8,100
8,150
8,200

8,050
8,100
8,150
8,200
8,250

803
808
813
818
823

803
808
813
818
823

803
808
813
818
823

803
808
813
818
823

11,000
11,050
11,100
11,150
11,200

11,050
11,100
11,150
11,200
11,250

1,103
1,109
1,115
1,121
1,127

1,103
1,108
1,113
1,118
1,123

1,103
1,109
1,115
1,121
1,127

1,103
1,108
1,113
1,118
1,123

5,250
5,300
5,350
5,400
5,450

5,300
5,350
5,400
5,450
5,500

528
533
538
543
548

528
533
538
543
548

528
533
538
543
548

528
533
538
543
548

8,250
8,300
8,350
8,400
8,450

8,300
8,350
8,400
8,450
8,500

828
833
838
843
848

828
833
838
843
848

828
833
838
843
848

828
833
838
843
848

11,250
11,300
11,350
11,400
11,450

11,300
11,350
11,400
11,450
11,500

1,133
1,139
1,145
1,151
1,157

1,128
1,133
1,138
1,143
1,148

1,133
1,139
1,145
1,151
1,157

1,128
1,133
1,138
1,143
1,148

5,500
5,550
5,600
5,650
5,700

5,550
5,600
5,650
5,700
5,750

553
558
563
568
573

553
558
563
568
573

553
558
563
568
573

553
558
563
568
573

8,500
8,550
8,600
8,650
8,700

8,550
8,600
8,650
8,700
8,750

853
858
863
868
873

853
858
863
868
873

853
858
863
868
873

853
858
863
868
873

11,500
11,550
11,600
11,650
11,700

11,550
11,600
11,650
11,700
11,750

1,163
1,169
1,175
1,181
1,187

1,153
1,158
1,163
1,168
1,173

1,163
1,169
1,175
1,181
1,187

1,153
1,158
1,163
1,168
1,173

5,750
5,800
5,850
5,900
5,950

5,800
5,850
5,900
5,950
6,000

578
583
588
593
598

578
583
588
593
598

578
583
588
593
598

578
583
588
593
598

8,750
8,800
8,850
8,900
8,950

8,800
8,850
8,900
8,950
9,000

878
883
888
893
898

878
883
888
893
898

878
883
888
893
898

878
883
888
893
898

11,750
11,800
11,850
11,900
11,950

11,800
11,850
11,900
11,950
12,000

1,193
1,199
1,205
1,211
1,217

1,178
1,183
1,188
1,193
1,198

1,193
1,199
1,205
1,211
1,217

1,178
1,183
1,188
1,193
1,198

(Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

- 66 -

2023 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Your tax is—

Your tax is—

12,000

Your tax is—

15,000

18,000

12,000
12,050
12,100
12,150
12,200

12,050
12,100
12,150
12,200
12,250

1,223
1,229
1,235
1,241
1,247

1,203
1,208
1,213
1,218
1,223

1,223
1,229
1,235
1,241
1,247

1,203
1,208
1,213
1,218
1,223

15,000
15,050
15,100
15,150
15,200

15,050
15,100
15,150
15,200
15,250

1,583
1,589
1,595
1,601
1,607

1,503
1,508
1,513
1,518
1,523

1,583
1,589
1,595
1,601
1,607

1,503
1,508
1,513
1,518
1,523

18,000
18,050
18,100
18,150
18,200

18,050
18,100
18,150
18,200
18,250

1,943
1,949
1,955
1,961
1,967

1,803
1,808
1,813
1,818
1,823

1,943
1,949
1,955
1,961
1,967

1,849
1,855
1,861
1,867
1,873

12,250
12,300
12,350
12,400
12,450

12,300
12,350
12,400
12,450
12,500

1,253
1,259
1,265
1,271
1,277

1,228
1,233
1,238
1,243
1,248

1,253
1,259
1,265
1,271
1,277

1,228
1,233
1,238
1,243
1,248

15,250
15,300
15,350
15,400
15,450

15,300
15,350
15,400
15,450
15,500

1,613
1,619
1,625
1,631
1,637

1,528
1,533
1,538
1,543
1,548

1,613
1,619
1,625
1,631
1,637

1,528
1,533
1,538
1,543
1,548

18,250
18,300
18,350
18,400
18,450

18,300
18,350
18,400
18,450
18,500

1,973
1,979
1,985
1,991
1,997

1,828
1,833
1,838
1,843
1,848

1,973
1,979
1,985
1,991
1,997

1,879
1,885
1,891
1,897
1,903

12,500
12,550
12,600
12,650
12,700

12,550
12,600
12,650
12,700
12,750

1,283
1,289
1,295
1,301
1,307

1,253
1,258
1,263
1,268
1,273

1,283
1,289
1,295
1,301
1,307

1,253
1,258
1,263
1,268
1,273

15,500
15,550
15,600
15,650
15,700

15,550
15,600
15,650
15,700
15,750

1,643
1,649
1,655
1,661
1,667

1,553
1,558
1,563
1,568
1,573

1,643
1,649
1,655
1,661
1,667

1,553
1,558
1,563
1,568
1,573

18,500
18,550
18,600
18,650
18,700

18,550
18,600
18,650
18,700
18,750

2,003
2,009
2,015
2,021
2,027

1,853
1,858
1,863
1,868
1,873

2,003
2,009
2,015
2,021
2,027

1,909
1,915
1,921
1,927
1,933

12,750
12,800
12,850
12,900
12,950

12,800
12,850
12,900
12,950
13,000

1,313
1,319
1,325
1,331
1,337

1,278
1,283
1,288
1,293
1,298

1,313
1,319
1,325
1,331
1,337

1,278
1,283
1,288
1,293
1,298

15,750
15,800
15,850
15,900
15,950

15,800
15,850
15,900
15,950
16,000

1,673
1,679
1,685
1,691
1,697

1,578
1,583
1,588
1,593
1,598

1,673
1,679
1,685
1,691
1,697

1,579
1,585
1,591
1,597
1,603

18,750
18,800
18,850
18,900
18,950

18,800
18,850
18,900
18,950
19,000

2,033
2,039
2,045
2,051
2,057

1,878
1,883
1,888
1,893
1,898

2,033
2,039
2,045
2,051
2,057

1,939
1,945
1,951
1,957
1,963

13,000

16,000

19,000

13,000
13,050
13,100
13,150
13,200

13,050
13,100
13,150
13,200
13,250

1,343
1,349
1,355
1,361
1,367

1,303
1,308
1,313
1,318
1,323

1,343
1,349
1,355
1,361
1,367

1,303
1,308
1,313
1,318
1,323

16,000
16,050
16,100
16,150
16,200

16,050
16,100
16,150
16,200
16,250

1,703
1,709
1,715
1,721
1,727

1,603
1,608
1,613
1,618
1,623

1,703
1,709
1,715
1,721
1,727

1,609
1,615
1,621
1,627
1,633

19,000
19,050
19,100
19,150
19,200

19,050
19,100
19,150
19,200
19,250

2,063
2,069
2,075
2,081
2,087

1,903
1,908
1,913
1,918
1,923

2,063
2,069
2,075
2,081
2,087

1,969
1,975
1,981
1,987
1,993

13,250
13,300
13,350
13,400
13,450

13,300
13,350
13,400
13,450
13,500

1,373
1,379
1,385
1,391
1,397

1,328
1,333
1,338
1,343
1,348

1,373
1,379
1,385
1,391
1,397

1,328
1,333
1,338
1,343
1,348

16,250
16,300
16,350
16,400
16,450

16,300
16,350
16,400
16,450
16,500

1,733
1,739
1,745
1,751
1,757

1,628
1,633
1,638
1,643
1,648

1,733
1,739
1,745
1,751
1,757

1,639
1,645
1,651
1,657
1,663

19,250
19,300
19,350
19,400
19,450

19,300
19,350
19,400
19,450
19,500

2,093
2,099
2,105
2,111
2,117

1,928
1,933
1,938
1,943
1,948

2,093
2,099
2,105
2,111
2,117

1,999
2,005
2,011
2,017
2,023

13,500
13,550
13,600
13,650
13,700

13,550
13,600
13,650
13,700
13,750

1,403
1,409
1,415
1,421
1,427

1,353
1,358
1,363
1,368
1,373

1,403
1,409
1,415
1,421
1,427

1,353
1,358
1,363
1,368
1,373

16,500
16,550
16,600
16,650
16,700

16,550
16,600
16,650
16,700
16,750

1,763
1,769
1,775
1,781
1,787

1,653
1,658
1,663
1,668
1,673

1,763
1,769
1,775
1,781
1,787

1,669
1,675
1,681
1,687
1,693

19,500
19,550
19,600
19,650
19,700

19,550
19,600
19,650
19,700
19,750

2,123
2,129
2,135
2,141
2,147

1,953
1,958
1,963
1,968
1,973

2,123
2,129
2,135
2,141
2,147

2,029
2,035
2,041
2,047
2,053

13,750
13,800
13,850
13,900
13,950

13,800
13,850
13,900
13,950
14,000

1,433
1,439
1,445
1,451
1,457

1,378
1,383
1,388
1,393
1,398

1,433
1,439
1,445
1,451
1,457

1,378
1,383
1,388
1,393
1,398

16,750
16,800
16,850
16,900
16,950

16,800
16,850
16,900
16,950
17,000

1,793
1,799
1,805
1,811
1,817

1,678
1,683
1,688
1,693
1,698

1,793
1,799
1,805
1,811
1,817

1,699
1,705
1,711
1,717
1,723

19,750
19,800
19,850
19,900
19,950

19,800
19,850
19,900
19,950
20,000

2,153
2,159
2,165
2,171
2,177

1,978
1,983
1,988
1,993
1,998

2,153
2,159
2,165
2,171
2,177

2,059
2,065
2,071
2,077
2,083

14,000

17,000

20,000

14,000
14,050
14,100
14,150
14,200

14,050
14,100
14,150
14,200
14,250

1,463
1,469
1,475
1,481
1,487

1,403
1,408
1,413
1,418
1,423

1,463
1,469
1,475
1,481
1,487

1,403
1,408
1,413
1,418
1,423

17,000
17,050
17,100
17,150
17,200

17,050
17,100
17,150
17,200
17,250

1,823
1,829
1,835
1,841
1,847

1,703
1,708
1,713
1,718
1,723

1,823
1,829
1,835
1,841
1,847

1,729
1,735
1,741
1,747
1,753

20,000
20,050
20,100
20,150
20,200

20,050
20,100
20,150
20,200
20,250

2,183
2,189
2,195
2,201
2,207

2,003
2,008
2,013
2,018
2,023

2,183
2,189
2,195
2,201
2,207

2,089
2,095
2,101
2,107
2,113

14,250
14,300
14,350
14,400
14,450

14,300
14,350
14,400
14,450
14,500

1,493
1,499
1,505
1,511
1,517

1,428
1,433
1,438
1,443
1,448

1,493
1,499
1,505
1,511
1,517

1,428
1,433
1,438
1,443
1,448

17,250
17,300
17,350
17,400
17,450

17,300
17,350
17,400
17,450
17,500

1,853
1,859
1,865
1,871
1,877

1,728
1,733
1,738
1,743
1,748

1,853
1,859
1,865
1,871
1,877

1,759
1,765
1,771
1,777
1,783

20,250
20,300
20,350
20,400
20,450

20,300
20,350
20,400
20,450
20,500

2,213
2,219
2,225
2,231
2,237

2,028
2,033
2,038
2,043
2,048

2,213
2,219
2,225
2,231
2,237

2,119
2,125
2,131
2,137
2,143

14,500
14,550
14,600
14,650
14,700

14,550
14,600
14,650
14,700
14,750

1,523
1,529
1,535
1,541
1,547

1,453
1,458
1,463
1,468
1,473

1,523
1,529
1,535
1,541
1,547

1,453
1,458
1,463
1,468
1,473

17,500
17,550
17,600
17,650
17,700

17,550
17,600
17,650
17,700
17,750

1,883
1,889
1,895
1,901
1,907

1,753
1,758
1,763
1,768
1,773

1,883
1,889
1,895
1,901
1,907

1,789
1,795
1,801
1,807
1,813

20,500
20,550
20,600
20,650
20,700

20,550
20,600
20,650
20,700
20,750

2,243
2,249
2,255
2,261
2,267

2,053
2,058
2,063
2,068
2,073

2,243
2,249
2,255
2,261
2,267

2,149
2,155
2,161
2,167
2,173

14,750
14,800
14,850
14,900
14,950

14,800
14,850
14,900
14,950
15,000

1,553
1,559
1,565
1,571
1,577

1,478
1,483
1,488
1,493
1,498

1,553
1,559
1,565
1,571
1,577

1,478
1,483
1,488
1,493
1,498

17,750
17,800
17,850
17,900
17,950

17,800
17,850
17,900
17,950
18,000

1,913
1,919
1,925
1,931
1,937

1,778
1,783
1,788
1,793
1,798

1,913
1,919
1,925
1,931
1,937

1,819
1,825
1,831
1,837
1,843

20,750
20,800
20,850
20,900
20,950

20,800
20,850
20,900
20,950
21,000

2,273
2,279
2,285
2,291
2,297

2,078
2,083
2,088
2,093
2,098

2,273
2,279
2,285
2,291
2,297

2,179
2,185
2,191
2,197
2,203

(Continued)
* This column must also be used by a qualifying surviving spouse.

- 67 -

Need more information or forms? Visit IRS.gov.

2023 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Your tax is—

Your tax is—

21,000

Your tax is—

24,000

27,000

21,000
21,050
21,100
21,150
21,200

21,050
21,100
21,150
21,200
21,250

2,303
2,309
2,315
2,321
2,327

2,103
2,108
2,113
2,118
2,123

2,303
2,309
2,315
2,321
2,327

2,209
2,215
2,221
2,227
2,233

24,000
24,050
24,100
24,150
24,200

24,050
24,100
24,150
24,200
24,250

2,663
2,669
2,675
2,681
2,687

2,443
2,449
2,455
2,461
2,467

2,663
2,669
2,675
2,681
2,687

2,569
2,575
2,581
2,587
2,593

27,000
27,050
27,100
27,150
27,200

27,050
27,100
27,150
27,200
27,250

3,023
3,029
3,035
3,041
3,047

2,803
2,809
2,815
2,821
2,827

3,023
3,029
3,035
3,041
3,047

2,929
2,935
2,941
2,947
2,953

21,250
21,300
21,350
21,400
21,450

21,300
21,350
21,400
21,450
21,500

2,333
2,339
2,345
2,351
2,357

2,128
2,133
2,138
2,143
2,148

2,333
2,339
2,345
2,351
2,357

2,239
2,245
2,251
2,257
2,263

24,250
24,300
24,350
24,400
24,450

24,300
24,350
24,400
24,450
24,500

2,693
2,699
2,705
2,711
2,717

2,473
2,479
2,485
2,491
2,497

2,693
2,699
2,705
2,711
2,717

2,599
2,605
2,611
2,617
2,623

27,250
27,300
27,350
27,400
27,450

27,300
27,350
27,400
27,450
27,500

3,053
3,059
3,065
3,071
3,077

2,833
2,839
2,845
2,851
2,857

3,053
3,059
3,065
3,071
3,077

2,959
2,965
2,971
2,977
2,983

21,500
21,550
21,600
21,650
21,700

21,550
21,600
21,650
21,700
21,750

2,363
2,369
2,375
2,381
2,387

2,153
2,158
2,163
2,168
2,173

2,363
2,369
2,375
2,381
2,387

2,269
2,275
2,281
2,287
2,293

24,500
24,550
24,600
24,650
24,700

24,550
24,600
24,650
24,700
24,750

2,723
2,729
2,735
2,741
2,747

2,503
2,509
2,515
2,521
2,527

2,723
2,729
2,735
2,741
2,747

2,629
2,635
2,641
2,647
2,653

27,500
27,550
27,600
27,650
27,700

27,550
27,600
27,650
27,700
27,750

3,083
3,089
3,095
3,101
3,107

2,863
2,869
2,875
2,881
2,887

3,083
3,089
3,095
3,101
3,107

2,989
2,995
3,001
3,007
3,013

21,750
21,800
21,850
21,900
21,950

21,800
21,850
21,900
21,950
22,000

2,393
2,399
2,405
2,411
2,417

2,178
2,183
2,188
2,193
2,198

2,393
2,399
2,405
2,411
2,417

2,299
2,305
2,311
2,317
2,323

24,750
24,800
24,850
24,900
24,950

24,800
24,850
24,900
24,950
25,000

2,753
2,759
2,765
2,771
2,777

2,533
2,539
2,545
2,551
2,557

2,753
2,759
2,765
2,771
2,777

2,659
2,665
2,671
2,677
2,683

27,750
27,800
27,850
27,900
27,950

27,800
27,850
27,900
27,950
28,000

3,113
3,119
3,125
3,131
3,137

2,893
2,899
2,905
2,911
2,917

3,113
3,119
3,125
3,131
3,137

3,019
3,025
3,031
3,037
3,043

22,000

25,000

28,000

22,000
22,050
22,100
22,150
22,200

22,050
22,100
22,150
22,200
22,250

2,423
2,429
2,435
2,441
2,447

2,203
2,209
2,215
2,221
2,227

2,423
2,429
2,435
2,441
2,447

2,329
2,335
2,341
2,347
2,353

25,000
25,050
25,100
25,150
25,200

25,050
25,100
25,150
25,200
25,250

2,783
2,789
2,795
2,801
2,807

2,563
2,569
2,575
2,581
2,587

2,783
2,789
2,795
2,801
2,807

2,689
2,695
2,701
2,707
2,713

28,000
28,050
28,100
28,150
28,200

28,050
28,100
28,150
28,200
28,250

3,143
3,149
3,155
3,161
3,167

2,923
2,929
2,935
2,941
2,947

3,143
3,149
3,155
3,161
3,167

3,049
3,055
3,061
3,067
3,073

22,250
22,300
22,350
22,400
22,450

22,300
22,350
22,400
22,450
22,500

2,453
2,459
2,465
2,471
2,477

2,233
2,239
2,245
2,251
2,257

2,453
2,459
2,465
2,471
2,477

2,359
2,365
2,371
2,377
2,383

25,250
25,300
25,350
25,400
25,450

25,300
25,350
25,400
25,450
25,500

2,813
2,819
2,825
2,831
2,837

2,593
2,599
2,605
2,611
2,617

2,813
2,819
2,825
2,831
2,837

2,719
2,725
2,731
2,737
2,743

28,250
28,300
28,350
28,400
28,450

28,300
28,350
28,400
28,450
28,500

3,173
3,179
3,185
3,191
3,197

2,953
2,959
2,965
2,971
2,977

3,173
3,179
3,185
3,191
3,197

3,079
3,085
3,091
3,097
3,103

22,500
22,550
22,600
22,650
22,700

22,550
22,600
22,650
22,700
22,750

2,483
2,489
2,495
2,501
2,507

2,263
2,269
2,275
2,281
2,287

2,483
2,489
2,495
2,501
2,507

2,389
2,395
2,401
2,407
2,413

25,500
25,550
25,600
25,650
25,700

25,550
25,600
25,650
25,700
25,750

2,843
2,849
2,855
2,861
2,867

2,623
2,629
2,635
2,641
2,647

2,843
2,849
2,855
2,861
2,867

2,749
2,755
2,761
2,767
2,773

28,500
28,550
28,600
28,650
28,700

28,550
28,600
28,650
28,700
28,750

3,203
3,209
3,215
3,221
3,227

2,983
2,989
2,995
3,001
3,007

3,203
3,209
3,215
3,221
3,227

3,109
3,115
3,121
3,127
3,133

22,750
22,800
22,850
22,900
22,950

22,800
22,850
22,900
22,950
23,000

2,513
2,519
2,525
2,531
2,537

2,293
2,299
2,305
2,311
2,317

2,513
2,519
2,525
2,531
2,537

2,419
2,425
2,431
2,437
2,443

25,750
25,800
25,850
25,900
25,950

25,800
25,850
25,900
25,950
26,000

2,873
2,879
2,885
2,891
2,897

2,653
2,659
2,665
2,671
2,677

2,873
2,879
2,885
2,891
2,897

2,779
2,785
2,791
2,797
2,803

28,750
28,800
28,850
28,900
28,950

28,800
28,850
28,900
28,950
29,000

3,233
3,239
3,245
3,251
3,257

3,013
3,019
3,025
3,031
3,037

3,233
3,239
3,245
3,251
3,257

3,139
3,145
3,151
3,157
3,163

23,000

26,000

29,000

23,000
23,050
23,100
23,150
23,200

23,050
23,100
23,150
23,200
23,250

2,543
2,549
2,555
2,561
2,567

2,323
2,329
2,335
2,341
2,347

2,543
2,549
2,555
2,561
2,567

2,449
2,455
2,461
2,467
2,473

26,000
26,050
26,100
26,150
26,200

26,050
26,100
26,150
26,200
26,250

2,903
2,909
2,915
2,921
2,927

2,683
2,689
2,695
2,701
2,707

2,903
2,909
2,915
2,921
2,927

2,809
2,815
2,821
2,827
2,833

29,000
29,050
29,100
29,150
29,200

29,050
29,100
29,150
29,200
29,250

3,263
3,269
3,275
3,281
3,287

3,043
3,049
3,055
3,061
3,067

3,263
3,269
3,275
3,281
3,287

3,169
3,175
3,181
3,187
3,193

23,250
23,300
23,350
23,400
23,450

23,300
23,350
23,400
23,450
23,500

2,573
2,579
2,585
2,591
2,597

2,353
2,359
2,365
2,371
2,377

2,573
2,579
2,585
2,591
2,597

2,479
2,485
2,491
2,497
2,503

26,250
26,300
26,350
26,400
26,450

26,300
26,350
26,400
26,450
26,500

2,933
2,939
2,945
2,951
2,957

2,713
2,719
2,725
2,731
2,737

2,933
2,939
2,945
2,951
2,957

2,839
2,845
2,851
2,857
2,863

29,250
29,300
29,350
29,400
29,450

29,300
29,350
29,400
29,450
29,500

3,293
3,299
3,305
3,311
3,317

3,073
3,079
3,085
3,091
3,097

3,293
3,299
3,305
3,311
3,317

3,199
3,205
3,211
3,217
3,223

23,500
23,550
23,600
23,650
23,700

23,550
23,600
23,650
23,700
23,750

2,603
2,609
2,615
2,621
2,627

2,383
2,389
2,395
2,401
2,407

2,603
2,609
2,615
2,621
2,627

2,509
2,515
2,521
2,527
2,533

26,500
26,550
26,600
26,650
26,700

26,550
26,600
26,650
26,700
26,750

2,963
2,969
2,975
2,981
2,987

2,743
2,749
2,755
2,761
2,767

2,963
2,969
2,975
2,981
2,987

2,869
2,875
2,881
2,887
2,893

29,500
29,550
29,600
29,650
29,700

29,550
29,600
29,650
29,700
29,750

3,323
3,329
3,335
3,341
3,347

3,103
3,109
3,115
3,121
3,127

3,323
3,329
3,335
3,341
3,347

3,229
3,235
3,241
3,247
3,253

23,750
23,800
23,850
23,900
23,950

23,800
23,850
23,900
23,950
24,000

2,633
2,639
2,645
2,651
2,657

2,413
2,419
2,425
2,431
2,437

2,633
2,639
2,645
2,651
2,657

2,539
2,545
2,551
2,557
2,563

26,750
26,800
26,850
26,900
26,950

26,800
26,850
26,900
26,950
27,000

2,993
2,999
3,005
3,011
3,017

2,773
2,779
2,785
2,791
2,797

2,993
2,999
3,005
3,011
3,017

2,899
2,905
2,911
2,917
2,923

29,750
29,800
29,850
29,900
29,950

29,800
29,850
29,900
29,950
30,000

3,353
3,359
3,365
3,371
3,377

3,133
3,139
3,145
3,151
3,157

3,353
3,359
3,365
3,371
3,377

3,259
3,265
3,271
3,277
3,283

(Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

- 68 -

2023 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Your tax is—

Your tax is—

30,000

Your tax is—

33,000

36,000

30,000
30,050
30,100
30,150
30,200

30,050
30,100
30,150
30,200
30,250

3,383
3,389
3,395
3,401
3,407

3,163
3,169
3,175
3,181
3,187

3,383
3,389
3,395
3,401
3,407

3,289
3,295
3,301
3,307
3,313

33,000
33,050
33,100
33,150
33,200

33,050
33,100
33,150
33,200
33,250

3,743
3,749
3,755
3,761
3,767

3,523
3,529
3,535
3,541
3,547

3,743
3,749
3,755
3,761
3,767

3,649
3,655
3,661
3,667
3,673

36,000
36,050
36,100
36,150
36,200

36,050
36,100
36,150
36,200
36,250

4,103
4,109
4,115
4,121
4,127

3,883
3,889
3,895
3,901
3,907

4,103
4,109
4,115
4,121
4,127

4,009
4,015
4,021
4,027
4,033

30,250
30,300
30,350
30,400
30,450

30,300
30,350
30,400
30,450
30,500

3,413
3,419
3,425
3,431
3,437

3,193
3,199
3,205
3,211
3,217

3,413
3,419
3,425
3,431
3,437

3,319
3,325
3,331
3,337
3,343

33,250
33,300
33,350
33,400
33,450

33,300
33,350
33,400
33,450
33,500

3,773
3,779
3,785
3,791
3,797

3,553
3,559
3,565
3,571
3,577

3,773
3,779
3,785
3,791
3,797

3,679
3,685
3,691
3,697
3,703

36,250
36,300
36,350
36,400
36,450

36,300
36,350
36,400
36,450
36,500

4,133
4,139
4,145
4,151
4,157

3,913
3,919
3,925
3,931
3,937

4,133
4,139
4,145
4,151
4,157

4,039
4,045
4,051
4,057
4,063

30,500
30,550
30,600
30,650
30,700

30,550
30,600
30,650
30,700
30,750

3,443
3,449
3,455
3,461
3,467

3,223
3,229
3,235
3,241
3,247

3,443
3,449
3,455
3,461
3,467

3,349
3,355
3,361
3,367
3,373

33,500
33,550
33,600
33,650
33,700

33,550
33,600
33,650
33,700
33,750

3,803
3,809
3,815
3,821
3,827

3,583
3,589
3,595
3,601
3,607

3,803
3,809
3,815
3,821
3,827

3,709
3,715
3,721
3,727
3,733

36,500
36,550
36,600
36,650
36,700

36,550
36,600
36,650
36,700
36,750

4,163
4,169
4,175
4,181
4,187

3,943
3,949
3,955
3,961
3,967

4,163
4,169
4,175
4,181
4,187

4,069
4,075
4,081
4,087
4,093

30,750
30,800
30,850
30,900
30,950

30,800
30,850
30,900
30,950
31,000

3,473
3,479
3,485
3,491
3,497

3,253
3,259
3,265
3,271
3,277

3,473
3,479
3,485
3,491
3,497

3,379
3,385
3,391
3,397
3,403

33,750
33,800
33,850
33,900
33,950

33,800
33,850
33,900
33,950
34,000

3,833
3,839
3,845
3,851
3,857

3,613
3,619
3,625
3,631
3,637

3,833
3,839
3,845
3,851
3,857

3,739
3,745
3,751
3,757
3,763

36,750
36,800
36,850
36,900
36,950

36,800
36,850
36,900
36,950
37,000

4,193
4,199
4,205
4,211
4,217

3,973
3,979
3,985
3,991
3,997

4,193
4,199
4,205
4,211
4,217

4,099
4,105
4,111
4,117
4,123

31,000

34,000

37,000

31,000
31,050
31,100
31,150
31,200

31,050
31,100
31,150
31,200
31,250

3,503
3,509
3,515
3,521
3,527

3,283
3,289
3,295
3,301
3,307

3,503
3,509
3,515
3,521
3,527

3,409
3,415
3,421
3,427
3,433

34,000
34,050
34,100
34,150
34,200

34,050
34,100
34,150
34,200
34,250

3,863
3,869
3,875
3,881
3,887

3,643
3,649
3,655
3,661
3,667

3,863
3,869
3,875
3,881
3,887

3,769
3,775
3,781
3,787
3,793

37,000
37,050
37,100
37,150
37,200

37,050
37,100
37,150
37,200
37,250

4,223
4,229
4,235
4,241
4,247

4,003
4,009
4,015
4,021
4,027

4,223
4,229
4,235
4,241
4,247

4,129
4,135
4,141
4,147
4,153

31,250
31,300
31,350
31,400
31,450

31,300
31,350
31,400
31,450
31,500

3,533
3,539
3,545
3,551
3,557

3,313
3,319
3,325
3,331
3,337

3,533
3,539
3,545
3,551
3,557

3,439
3,445
3,451
3,457
3,463

34,250
34,300
34,350
34,400
34,450

34,300
34,350
34,400
34,450
34,500

3,893
3,899
3,905
3,911
3,917

3,673
3,679
3,685
3,691
3,697

3,893
3,899
3,905
3,911
3,917

3,799
3,805
3,811
3,817
3,823

37,250
37,300
37,350
37,400
37,450

37,300
37,350
37,400
37,450
37,500

4,253
4,259
4,265
4,271
4,277

4,033
4,039
4,045
4,051
4,057

4,253
4,259
4,265
4,271
4,277

4,159
4,165
4,171
4,177
4,183

31,500
31,550
31,600
31,650
31,700

31,550
31,600
31,650
31,700
31,750

3,563
3,569
3,575
3,581
3,587

3,343
3,349
3,355
3,361
3,367

3,563
3,569
3,575
3,581
3,587

3,469
3,475
3,481
3,487
3,493

34,500
34,550
34,600
34,650
34,700

34,550
34,600
34,650
34,700
34,750

3,923
3,929
3,935
3,941
3,947

3,703
3,709
3,715
3,721
3,727

3,923
3,929
3,935
3,941
3,947

3,829
3,835
3,841
3,847
3,853

37,500
37,550
37,600
37,650
37,700

37,550
37,600
37,650
37,700
37,750

4,283
4,289
4,295
4,301
4,307

4,063
4,069
4,075
4,081
4,087

4,283
4,289
4,295
4,301
4,307

4,189
4,195
4,201
4,207
4,213

31,750
31,800
31,850
31,900
31,950

31,800
31,850
31,900
31,950
32,000

3,593
3,599
3,605
3,611
3,617

3,373
3,379
3,385
3,391
3,397

3,593
3,599
3,605
3,611
3,617

3,499
3,505
3,511
3,517
3,523

34,750
34,800
34,850
34,900
34,950

34,800
34,850
34,900
34,950
35,000

3,953
3,959
3,965
3,971
3,977

3,733
3,739
3,745
3,751
3,757

3,953
3,959
3,965
3,971
3,977

3,859
3,865
3,871
3,877
3,883

37,750
37,800
37,850
37,900
37,950

37,800
37,850
37,900
37,950
38,000

4,313
4,319
4,325
4,331
4,337

4,093
4,099
4,105
4,111
4,117

4,313
4,319
4,325
4,331
4,337

4,219
4,225
4,231
4,237
4,243

32,000

35,000

38,000

32,000
32,050
32,100
32,150
32,200

32,050
32,100
32,150
32,200
32,250

3,623
3,629
3,635
3,641
3,647

3,403
3,409
3,415
3,421
3,427

3,623
3,629
3,635
3,641
3,647

3,529
3,535
3,541
3,547
3,553

35,000
35,050
35,100
35,150
35,200

35,050
35,100
35,150
35,200
35,250

3,983
3,989
3,995
4,001
4,007

3,763
3,769
3,775
3,781
3,787

3,983
3,989
3,995
4,001
4,007

3,889
3,895
3,901
3,907
3,913

38,000
38,050
38,100
38,150
38,200

38,050
38,100
38,150
38,200
38,250

4,343
4,349
4,355
4,361
4,367

4,123
4,129
4,135
4,141
4,147

4,343
4,349
4,355
4,361
4,367

4,249
4,255
4,261
4,267
4,273

32,250
32,300
32,350
32,400
32,450

32,300
32,350
32,400
32,450
32,500

3,653
3,659
3,665
3,671
3,677

3,433
3,439
3,445
3,451
3,457

3,653
3,659
3,665
3,671
3,677

3,559
3,565
3,571
3,577
3,583

35,250
35,300
35,350
35,400
35,450

35,300
35,350
35,400
35,450
35,500

4,013
4,019
4,025
4,031
4,037

3,793
3,799
3,805
3,811
3,817

4,013
4,019
4,025
4,031
4,037

3,919
3,925
3,931
3,937
3,943

38,250
38,300
38,350
38,400
38,450

38,300
38,350
38,400
38,450
38,500

4,373
4,379
4,385
4,391
4,397

4,153
4,159
4,165
4,171
4,177

4,373
4,379
4,385
4,391
4,397

4,279
4,285
4,291
4,297
4,303

32,500
32,550
32,600
32,650
32,700

32,550
32,600
32,650
32,700
32,750

3,683
3,689
3,695
3,701
3,707

3,463
3,469
3,475
3,481
3,487

3,683
3,689
3,695
3,701
3,707

3,589
3,595
3,601
3,607
3,613

35,500
35,550
35,600
35,650
35,700

35,550
35,600
35,650
35,700
35,750

4,043
4,049
4,055
4,061
4,067

3,823
3,829
3,835
3,841
3,847

4,043
4,049
4,055
4,061
4,067

3,949
3,955
3,961
3,967
3,973

38,500
38,550
38,600
38,650
38,700

38,550
38,600
38,650
38,700
38,750

4,403
4,409
4,415
4,421
4,427

4,183
4,189
4,195
4,201
4,207

4,403
4,409
4,415
4,421
4,427

4,309
4,315
4,321
4,327
4,333

32,750
32,800
32,850
32,900
32,950

32,800
32,850
32,900
32,950
33,000

3,713
3,719
3,725
3,731
3,737

3,493
3,499
3,505
3,511
3,517

3,713
3,719
3,725
3,731
3,737

3,619
3,625
3,631
3,637
3,643

35,750
35,800
35,850
35,900
35,950

35,800
35,850
35,900
35,950
36,000

4,073
4,079
4,085
4,091
4,097

3,853
3,859
3,865
3,871
3,877

4,073
4,079
4,085
4,091
4,097

3,979
3,985
3,991
3,997
4,003

38,750
38,800
38,850
38,900
38,950

38,800
38,850
38,900
38,950
39,000

4,433
4,439
4,445
4,451
4,457

4,213
4,219
4,225
4,231
4,237

4,433
4,439
4,445
4,451
4,457

4,339
4,345
4,351
4,357
4,363

(Continued)
* This column must also be used by a qualifying surviving spouse.

- 69 -

Need more information or forms? Visit IRS.gov.

2023 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Your tax is—

Your tax is—

39,000

Your tax is—

42,000

45,000

39,000
39,050
39,100
39,150
39,200

39,050
39,100
39,150
39,200
39,250

4,463
4,469
4,475
4,481
4,487

4,243
4,249
4,255
4,261
4,267

4,463
4,469
4,475
4,481
4,487

4,369
4,375
4,381
4,387
4,393

42,000
42,050
42,100
42,150
42,200

42,050
42,100
42,150
42,200
42,250

4,823
4,829
4,835
4,841
4,847

4,603
4,609
4,615
4,621
4,627

4,823
4,829
4,835
4,841
4,847

4,729
4,735
4,741
4,747
4,753

45,000
45,050
45,100
45,150
45,200

45,050
45,100
45,150
45,200
45,250

5,213
5,224
5,235
5,246
5,257

4,963
4,969
4,975
4,981
4,987

5,213
5,224
5,235
5,246
5,257

5,089
5,095
5,101
5,107
5,113

39,250
39,300
39,350
39,400
39,450

39,300
39,350
39,400
39,450
39,500

4,493
4,499
4,505
4,511
4,517

4,273
4,279
4,285
4,291
4,297

4,493
4,499
4,505
4,511
4,517

4,399
4,405
4,411
4,417
4,423

42,250
42,300
42,350
42,400
42,450

42,300
42,350
42,400
42,450
42,500

4,853
4,859
4,865
4,871
4,877

4,633
4,639
4,645
4,651
4,657

4,853
4,859
4,865
4,871
4,877

4,759
4,765
4,771
4,777
4,783

45,250
45,300
45,350
45,400
45,450

45,300
45,350
45,400
45,450
45,500

5,268
5,279
5,290
5,301
5,312

4,993
4,999
5,005
5,011
5,017

5,268
5,279
5,290
5,301
5,312

5,119
5,125
5,131
5,137
5,143

39,500
39,550
39,600
39,650
39,700

39,550
39,600
39,650
39,700
39,750

4,523
4,529
4,535
4,541
4,547

4,303
4,309
4,315
4,321
4,327

4,523
4,529
4,535
4,541
4,547

4,429
4,435
4,441
4,447
4,453

42,500
42,550
42,600
42,650
42,700

42,550
42,600
42,650
42,700
42,750

4,883
4,889
4,895
4,901
4,907

4,663
4,669
4,675
4,681
4,687

4,883
4,889
4,895
4,901
4,907

4,789
4,795
4,801
4,807
4,813

45,500
45,550
45,600
45,650
45,700

45,550
45,600
45,650
45,700
45,750

5,323
5,334
5,345
5,356
5,367

5,023
5,029
5,035
5,041
5,047

5,323
5,334
5,345
5,356
5,367

5,149
5,155
5,161
5,167
5,173

39,750
39,800
39,850
39,900
39,950

39,800
39,850
39,900
39,950
40,000

4,553
4,559
4,565
4,571
4,577

4,333
4,339
4,345
4,351
4,357

4,553
4,559
4,565
4,571
4,577

4,459
4,465
4,471
4,477
4,483

42,750
42,800
42,850
42,900
42,950

42,800
42,850
42,900
42,950
43,000

4,913
4,919
4,925
4,931
4,937

4,693
4,699
4,705
4,711
4,717

4,913
4,919
4,925
4,931
4,937

4,819
4,825
4,831
4,837
4,843

45,750
45,800
45,850
45,900
45,950

45,800
45,850
45,900
45,950
46,000

5,378
5,389
5,400
5,411
5,422

5,053
5,059
5,065
5,071
5,077

5,378
5,389
5,400
5,411
5,422

5,179
5,185
5,191
5,197
5,203

40,000

43,000

46,000

40,000
40,050
40,100
40,150
40,200

40,050
40,100
40,150
40,200
40,250

4,583
4,589
4,595
4,601
4,607

4,363
4,369
4,375
4,381
4,387

4,583
4,589
4,595
4,601
4,607

4,489
4,495
4,501
4,507
4,513

43,000
43,050
43,100
43,150
43,200

43,050
43,100
43,150
43,200
43,250

4,943
4,949
4,955
4,961
4,967

4,723
4,729
4,735
4,741
4,747

4,943
4,949
4,955
4,961
4,967

4,849
4,855
4,861
4,867
4,873

46,000
46,050
46,100
46,150
46,200

46,050
46,100
46,150
46,200
46,250

5,433
5,444
5,455
5,466
5,477

5,083
5,089
5,095
5,101
5,107

5,433
5,444
5,455
5,466
5,477

5,209
5,215
5,221
5,227
5,233

40,250
40,300
40,350
40,400
40,450

40,300
40,350
40,400
40,450
40,500

4,613
4,619
4,625
4,631
4,637

4,393
4,399
4,405
4,411
4,417

4,613
4,619
4,625
4,631
4,637

4,519
4,525
4,531
4,537
4,543

43,250
43,300
43,350
43,400
43,450

43,300
43,350
43,400
43,450
43,500

4,973
4,979
4,985
4,991
4,997

4,753
4,759
4,765
4,771
4,777

4,973
4,979
4,985
4,991
4,997

4,879
4,885
4,891
4,897
4,903

46,250
46,300
46,350
46,400
46,450

46,300
46,350
46,400
46,450
46,500

5,488
5,499
5,510
5,521
5,532

5,113
5,119
5,125
5,131
5,137

5,488
5,499
5,510
5,521
5,532

5,239
5,245
5,251
5,257
5,263

40,500
40,550
40,600
40,650
40,700

40,550
40,600
40,650
40,700
40,750

4,643
4,649
4,655
4,661
4,667

4,423
4,429
4,435
4,441
4,447

4,643
4,649
4,655
4,661
4,667

4,549
4,555
4,561
4,567
4,573

43,500
43,550
43,600
43,650
43,700

43,550
43,600
43,650
43,700
43,750

5,003
5,009
5,015
5,021
5,027

4,783
4,789
4,795
4,801
4,807

5,003
5,009
5,015
5,021
5,027

4,909
4,915
4,921
4,927
4,933

46,500
46,550
46,600
46,650
46,700

46,550
46,600
46,650
46,700
46,750

5,543
5,554
5,565
5,576
5,587

5,143
5,149
5,155
5,161
5,167

5,543
5,554
5,565
5,576
5,587

5,269
5,275
5,281
5,287
5,293

40,750
40,800
40,850
40,900
40,950

40,800
40,850
40,900
40,950
41,000

4,673
4,679
4,685
4,691
4,697

4,453
4,459
4,465
4,471
4,477

4,673
4,679
4,685
4,691
4,697

4,579
4,585
4,591
4,597
4,603

43,750
43,800
43,850
43,900
43,950

43,800
43,850
43,900
43,950
44,000

5,033
5,039
5,045
5,051
5,057

4,813
4,819
4,825
4,831
4,837

5,033
5,039
5,045
5,051
5,057

4,939
4,945
4,951
4,957
4,963

46,750
46,800
46,850
46,900
46,950

46,800
46,850
46,900
46,950
47,000

5,598
5,609
5,620
5,631
5,642

5,173
5,179
5,185
5,191
5,197

5,598
5,609
5,620
5,631
5,642

5,299
5,305
5,311
5,317
5,323

41,000

44,000

47,000

41,000
41,050
41,100
41,150
41,200

41,050
41,100
41,150
41,200
41,250

4,703
4,709
4,715
4,721
4,727

4,483
4,489
4,495
4,501
4,507

4,703
4,709
4,715
4,721
4,727

4,609
4,615
4,621
4,627
4,633

44,000
44,050
44,100
44,150
44,200

44,050
44,100
44,150
44,200
44,250

5,063
5,069
5,075
5,081
5,087

4,843
4,849
4,855
4,861
4,867

5,063
5,069
5,075
5,081
5,087

4,969
4,975
4,981
4,987
4,993

47,000
47,050
47,100
47,150
47,200

47,050
47,100
47,150
47,200
47,250

5,653
5,664
5,675
5,686
5,697

5,203
5,209
5,215
5,221
5,227

5,653
5,664
5,675
5,686
5,697

5,329
5,335
5,341
5,347
5,353

41,250
41,300
41,350
41,400
41,450

41,300
41,350
41,400
41,450
41,500

4,733
4,739
4,745
4,751
4,757

4,513
4,519
4,525
4,531
4,537

4,733
4,739
4,745
4,751
4,757

4,639
4,645
4,651
4,657
4,663

44,250
44,300
44,350
44,400
44,450

44,300
44,350
44,400
44,450
44,500

5,093
5,099
5,105
5,111
5,117

4,873
4,879
4,885
4,891
4,897

5,093
5,099
5,105
5,111
5,117

4,999
5,005
5,011
5,017
5,023

47,250
47,300
47,350
47,400
47,450

47,300
47,350
47,400
47,450
47,500

5,708
5,719
5,730
5,741
5,752

5,233
5,239
5,245
5,251
5,257

5,708
5,719
5,730
5,741
5,752

5,359
5,365
5,371
5,377
5,383

41,500
41,550
41,600
41,650
41,700

41,550
41,600
41,650
41,700
41,750

4,763
4,769
4,775
4,781
4,787

4,543
4,549
4,555
4,561
4,567

4,763
4,769
4,775
4,781
4,787

4,669
4,675
4,681
4,687
4,693

44,500
44,550
44,600
44,650
44,700

44,550
44,600
44,650
44,700
44,750

5,123
5,129
5,135
5,141
5,147

4,903
4,909
4,915
4,921
4,927

5,123
5,129
5,135
5,141
5,147

5,029
5,035
5,041
5,047
5,053

47,500
47,550
47,600
47,650
47,700

47,550
47,600
47,650
47,700
47,750

5,763
5,774
5,785
5,796
5,807

5,263
5,269
5,275
5,281
5,287

5,763
5,774
5,785
5,796
5,807

5,389
5,395
5,401
5,407
5,413

41,750
41,800
41,850
41,900
41,950

41,800
41,850
41,900
41,950
42,000

4,793
4,799
4,805
4,811
4,817

4,573
4,579
4,585
4,591
4,597

4,793
4,799
4,805
4,811
4,817

4,699
4,705
4,711
4,717
4,723

44,750
44,800
44,850
44,900
44,950

44,800
44,850
44,900
44,950
45,000

5,158
5,169
5,180
5,191
5,202

4,933
4,939
4,945
4,951
4,957

5,158
5,169
5,180
5,191
5,202

5,059
5,065
5,071
5,077
5,083

47,750
47,800
47,850
47,900
47,950

47,800
47,850
47,900
47,950
48,000

5,818
5,829
5,840
5,851
5,862

5,293
5,299
5,305
5,311
5,317

5,818
5,829
5,840
5,851
5,862

5,419
5,425
5,431
5,437
5,443

(Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

- 70 -

2023 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Your tax is—

Your tax is—

48,000

Your tax is—

51,000

54,000

48,000
48,050
48,100
48,150
48,200

48,050
48,100
48,150
48,200
48,250

5,873
5,884
5,895
5,906
5,917

5,323
5,329
5,335
5,341
5,347

5,873
5,884
5,895
5,906
5,917

5,449
5,455
5,461
5,467
5,473

51,000
51,050
51,100
51,150
51,200

51,050
51,100
51,150
51,200
51,250

6,533
6,544
6,555
6,566
6,577

5,683
5,689
5,695
5,701
5,707

6,533
6,544
6,555
6,566
6,577

5,809
5,815
5,821
5,827
5,833

54,000
54,050
54,100
54,150
54,200

54,050
54,100
54,150
54,200
54,250

7,193
7,204
7,215
7,226
7,237

6,043
6,049
6,055
6,061
6,067

7,193
7,204
7,215
7,226
7,237

6,169
6,175
6,181
6,187
6,193

48,250
48,300
48,350
48,400
48,450

48,300
48,350
48,400
48,450
48,500

5,928
5,939
5,950
5,961
5,972

5,353
5,359
5,365
5,371
5,377

5,928
5,939
5,950
5,961
5,972

5,479
5,485
5,491
5,497
5,503

51,250
51,300
51,350
51,400
51,450

51,300
51,350
51,400
51,450
51,500

6,588
6,599
6,610
6,621
6,632

5,713
5,719
5,725
5,731
5,737

6,588
6,599
6,610
6,621
6,632

5,839
5,845
5,851
5,857
5,863

54,250
54,300
54,350
54,400
54,450

54,300
54,350
54,400
54,450
54,500

7,248
7,259
7,270
7,281
7,292

6,073
6,079
6,085
6,091
6,097

7,248
7,259
7,270
7,281
7,292

6,199
6,205
6,211
6,217
6,223

48,500
48,550
48,600
48,650
48,700

48,550
48,600
48,650
48,700
48,750

5,983
5,994
6,005
6,016
6,027

5,383
5,389
5,395
5,401
5,407

5,983
5,994
6,005
6,016
6,027

5,509
5,515
5,521
5,527
5,533

51,500
51,550
51,600
51,650
51,700

51,550
51,600
51,650
51,700
51,750

6,643
6,654
6,665
6,676
6,687

5,743
5,749
5,755
5,761
5,767

6,643
6,654
6,665
6,676
6,687

5,869
5,875
5,881
5,887
5,893

54,500
54,550
54,600
54,650
54,700

54,550
54,600
54,650
54,700
54,750

7,303
7,314
7,325
7,336
7,347

6,103
6,109
6,115
6,121
6,127

7,303
7,314
7,325
7,336
7,347

6,229
6,235
6,241
6,247
6,253

48,750
48,800
48,850
48,900
48,950

48,800
48,850
48,900
48,950
49,000

6,038
6,049
6,060
6,071
6,082

5,413
5,419
5,425
5,431
5,437

6,038
6,049
6,060
6,071
6,082

5,539
5,545
5,551
5,557
5,563

51,750
51,800
51,850
51,900
51,950

51,800
51,850
51,900
51,950
52,000

6,698
6,709
6,720
6,731
6,742

5,773
5,779
5,785
5,791
5,797

6,698
6,709
6,720
6,731
6,742

5,899
5,905
5,911
5,917
5,923

54,750
54,800
54,850
54,900
54,950

54,800
54,850
54,900
54,950
55,000

7,358
7,369
7,380
7,391
7,402

6,133
6,139
6,145
6,151
6,157

7,358
7,369
7,380
7,391
7,402

6,259
6,265
6,271
6,277
6,283

49,000

52,000

55,000

49,000
49,050
49,100
49,150
49,200

49,050
49,100
49,150
49,200
49,250

6,093
6,104
6,115
6,126
6,137

5,443
5,449
5,455
5,461
5,467

6,093
6,104
6,115
6,126
6,137

5,569
5,575
5,581
5,587
5,593

52,000
52,050
52,100
52,150
52,200

52,050
52,100
52,150
52,200
52,250

6,753
6,764
6,775
6,786
6,797

5,803
5,809
5,815
5,821
5,827

6,753
6,764
6,775
6,786
6,797

5,929
5,935
5,941
5,947
5,953

55,000
55,050
55,100
55,150
55,200

55,050
55,100
55,150
55,200
55,250

7,413
7,424
7,435
7,446
7,457

6,163
6,169
6,175
6,181
6,187

7,413
7,424
7,435
7,446
7,457

6,289
6,295
6,301
6,307
6,313

49,250
49,300
49,350
49,400
49,450

49,300
49,350
49,400
49,450
49,500

6,148
6,159
6,170
6,181
6,192

5,473
5,479
5,485
5,491
5,497

6,148
6,159
6,170
6,181
6,192

5,599
5,605
5,611
5,617
5,623

52,250
52,300
52,350
52,400
52,450

52,300
52,350
52,400
52,450
52,500

6,808
6,819
6,830
6,841
6,852

5,833
5,839
5,845
5,851
5,857

6,808
6,819
6,830
6,841
6,852

5,959
5,965
5,971
5,977
5,983

55,250
55,300
55,350
55,400
55,450

55,300
55,350
55,400
55,450
55,500

7,468
7,479
7,490
7,501
7,512

6,193
6,199
6,205
6,211
6,217

7,468
7,479
7,490
7,501
7,512

6,319
6,325
6,331
6,337
6,343

49,500
49,550
49,600
49,650
49,700

49,550
49,600
49,650
49,700
49,750

6,203
6,214
6,225
6,236
6,247

5,503
5,509
5,515
5,521
5,527

6,203
6,214
6,225
6,236
6,247

5,629
5,635
5,641
5,647
5,653

52,500
52,550
52,600
52,650
52,700

52,550
52,600
52,650
52,700
52,750

6,863
6,874
6,885
6,896
6,907

5,863
5,869
5,875
5,881
5,887

6,863
6,874
6,885
6,896
6,907

5,989
5,995
6,001
6,007
6,013

55,500
55,550
55,600
55,650
55,700

55,550
55,600
55,650
55,700
55,750

7,523
7,534
7,545
7,556
7,567

6,223
6,229
6,235
6,241
6,247

7,523
7,534
7,545
7,556
7,567

6,349
6,355
6,361
6,367
6,373

49,750
49,800
49,850
49,900
49,950

49,800
49,850
49,900
49,950
50,000

6,258
6,269
6,280
6,291
6,302

5,533
5,539
5,545
5,551
5,557

6,258
6,269
6,280
6,291
6,302

5,659
5,665
5,671
5,677
5,683

52,750
52,800
52,850
52,900
52,950

52,800
52,850
52,900
52,950
53,000

6,918
6,929
6,940
6,951
6,962

5,893
5,899
5,905
5,911
5,917

6,918
6,929
6,940
6,951
6,962

6,019
6,025
6,031
6,037
6,043

55,750
55,800
55,850
55,900
55,950

55,800
55,850
55,900
55,950
56,000

7,578
7,589
7,600
7,611
7,622

6,253
6,259
6,265
6,271
6,277

7,578
7,589
7,600
7,611
7,622

6,379
6,385
6,391
6,397
6,403

50,000

53,000

56,000

50,000
50,050
50,100
50,150
50,200

50,050
50,100
50,150
50,200
50,250

6,313
6,324
6,335
6,346
6,357

5,563
5,569
5,575
5,581
5,587

6,313
6,324
6,335
6,346
6,357

5,689
5,695
5,701
5,707
5,713

53,000
53,050
53,100
53,150
53,200

53,050
53,100
53,150
53,200
53,250

6,973
6,984
6,995
7,006
7,017

5,923
5,929
5,935
5,941
5,947

6,973
6,984
6,995
7,006
7,017

6,049
6,055
6,061
6,067
6,073

56,000
56,050
56,100
56,150
56,200

56,050
56,100
56,150
56,200
56,250

7,633
7,644
7,655
7,666
7,677

6,283
6,289
6,295
6,301
6,307

7,633
7,644
7,655
7,666
7,677

6,409
6,415
6,421
6,427
6,433

50,250
50,300
50,350
50,400
50,450

50,300
50,350
50,400
50,450
50,500

6,368
6,379
6,390
6,401
6,412

5,593
5,599
5,605
5,611
5,617

6,368
6,379
6,390
6,401
6,412

5,719
5,725
5,731
5,737
5,743

53,250
53,300
53,350
53,400
53,450

53,300
53,350
53,400
53,450
53,500

7,028
7,039
7,050
7,061
7,072

5,953
5,959
5,965
5,971
5,977

7,028
7,039
7,050
7,061
7,072

6,079
6,085
6,091
6,097
6,103

56,250
56,300
56,350
56,400
56,450

56,300
56,350
56,400
56,450
56,500

7,688
7,699
7,710
7,721
7,732

6,313
6,319
6,325
6,331
6,337

7,688
7,699
7,710
7,721
7,732

6,439
6,445
6,451
6,457
6,463

50,500
50,550
50,600
50,650
50,700

50,550
50,600
50,650
50,700
50,750

6,423
6,434
6,445
6,456
6,467

5,623
5,629
5,635
5,641
5,647

6,423
6,434
6,445
6,456
6,467

5,749
5,755
5,761
5,767
5,773

53,500
53,550
53,600
53,650
53,700

53,550
53,600
53,650
53,700
53,750

7,083
7,094
7,105
7,116
7,127

5,983
5,989
5,995
6,001
6,007

7,083
7,094
7,105
7,116
7,127

6,109
6,115
6,121
6,127
6,133

56,500
56,550
56,600
56,650
56,700

56,550
56,600
56,650
56,700
56,750

7,743
7,754
7,765
7,776
7,787

6,343
6,349
6,355
6,361
6,367

7,743
7,754
7,765
7,776
7,787

6,469
6,475
6,481
6,487
6,493

50,750
50,800
50,850
50,900
50,950

50,800
50,850
50,900
50,950
51,000

6,478
6,489
6,500
6,511
6,522

5,653
5,659
5,665
5,671
5,677

6,478
6,489
6,500
6,511
6,522

5,779
5,785
5,791
5,797
5,803

53,750
53,800
53,850
53,900
53,950

53,800
53,850
53,900
53,950
54,000

7,138
7,149
7,160
7,171
7,182

6,013
6,019
6,025
6,031
6,037

7,138
7,149
7,160
7,171
7,182

6,139
6,145
6,151
6,157
6,163

56,750
56,800
56,850
56,900
56,950

56,800
56,850
56,900
56,950
57,000

7,798
7,809
7,820
7,831
7,842

6,373
6,379
6,385
6,391
6,397

7,798
7,809
7,820
7,831
7,842

6,499
6,505
6,511
6,517
6,523

(Continued)
* This column must also be used by a qualifying surviving spouse.

- 71 -

Need more information or forms? Visit IRS.gov.

2023 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Your tax is—

Your tax is—

57,000

Your tax is—

60,000

63,000

57,000
57,050
57,100
57,150
57,200

57,050
57,100
57,150
57,200
57,250

7,853
7,864
7,875
7,886
7,897

6,403
6,409
6,415
6,421
6,427

7,853
7,864
7,875
7,886
7,897

6,529
6,535
6,541
6,547
6,553

60,000
60,050
60,100
60,150
60,200

60,050
60,100
60,150
60,200
60,250

8,513
8,524
8,535
8,546
8,557

6,763
6,769
6,775
6,781
6,787

8,513
8,524
8,535
8,546
8,557

6,907
6,918
6,929
6,940
6,951

63,000
63,050
63,100
63,150
63,200

63,050
63,100
63,150
63,200
63,250

9,173
9,184
9,195
9,206
9,217

7,123
7,129
7,135
7,141
7,147

9,173
9,184
9,195
9,206
9,217

7,567
7,578
7,589
7,600
7,611

57,250
57,300
57,350
57,400
57,450

57,300
57,350
57,400
57,450
57,500

7,908
7,919
7,930
7,941
7,952

6,433
6,439
6,445
6,451
6,457

7,908
7,919
7,930
7,941
7,952

6,559
6,565
6,571
6,577
6,583

60,250
60,300
60,350
60,400
60,450

60,300
60,350
60,400
60,450
60,500

8,568
8,579
8,590
8,601
8,612

6,793
6,799
6,805
6,811
6,817

8,568
8,579
8,590
8,601
8,612

6,962
6,973
6,984
6,995
7,006

63,250
63,300
63,350
63,400
63,450

63,300
63,350
63,400
63,450
63,500

9,228
9,239
9,250
9,261
9,272

7,153
7,159
7,165
7,171
7,177

9,228
9,239
9,250
9,261
9,272

7,622
7,633
7,644
7,655
7,666

57,500
57,550
57,600
57,650
57,700

57,550
57,600
57,650
57,700
57,750

7,963
7,974
7,985
7,996
8,007

6,463
6,469
6,475
6,481
6,487

7,963
7,974
7,985
7,996
8,007

6,589
6,595
6,601
6,607
6,613

60,500
60,550
60,600
60,650
60,700

60,550
60,600
60,650
60,700
60,750

8,623
8,634
8,645
8,656
8,667

6,823
6,829
6,835
6,841
6,847

8,623
8,634
8,645
8,656
8,667

7,017
7,028
7,039
7,050
7,061

63,500
63,550
63,600
63,650
63,700

63,550
63,600
63,650
63,700
63,750

9,283
9,294
9,305
9,316
9,327

7,183
7,189
7,195
7,201
7,207

9,283
9,294
9,305
9,316
9,327

7,677
7,688
7,699
7,710
7,721

57,750
57,800
57,850
57,900
57,950

57,800
57,850
57,900
57,950
58,000

8,018
8,029
8,040
8,051
8,062

6,493
6,499
6,505
6,511
6,517

8,018
8,029
8,040
8,051
8,062

6,619
6,625
6,631
6,637
6,643

60,750
60,800
60,850
60,900
60,950

60,800
60,850
60,900
60,950
61,000

8,678
8,689
8,700
8,711
8,722

6,853
6,859
6,865
6,871
6,877

8,678
8,689
8,700
8,711
8,722

7,072
7,083
7,094
7,105
7,116

63,750
63,800
63,850
63,900
63,950

63,800
63,850
63,900
63,950
64,000

9,338
9,349
9,360
9,371
9,382

7,213
7,219
7,225
7,231
7,237

9,338
9,349
9,360
9,371
9,382

7,732
7,743
7,754
7,765
7,776

58,000

61,000

64,000

58,000
58,050
58,100
58,150
58,200

58,050
58,100
58,150
58,200
58,250

8,073
8,084
8,095
8,106
8,117

6,523
6,529
6,535
6,541
6,547

8,073
8,084
8,095
8,106
8,117

6,649
6,655
6,661
6,667
6,673

61,000
61,050
61,100
61,150
61,200

61,050
61,100
61,150
61,200
61,250

8,733
8,744
8,755
8,766
8,777

6,883
6,889
6,895
6,901
6,907

8,733
8,744
8,755
8,766
8,777

7,127
7,138
7,149
7,160
7,171

64,000
64,050
64,100
64,150
64,200

64,050
64,100
64,150
64,200
64,250

9,393
9,404
9,415
9,426
9,437

7,243
7,249
7,255
7,261
7,267

9,393
9,404
9,415
9,426
9,437

7,787
7,798
7,809
7,820
7,831

58,250
58,300
58,350
58,400
58,450

58,300
58,350
58,400
58,450
58,500

8,128
8,139
8,150
8,161
8,172

6,553
6,559
6,565
6,571
6,577

8,128
8,139
8,150
8,161
8,172

6,679
6,685
6,691
6,697
6,703

61,250
61,300
61,350
61,400
61,450

61,300
61,350
61,400
61,450
61,500

8,788
8,799
8,810
8,821
8,832

6,913
6,919
6,925
6,931
6,937

8,788
8,799
8,810
8,821
8,832

7,182
7,193
7,204
7,215
7,226

64,250
64,300
64,350
64,400
64,450

64,300
64,350
64,400
64,450
64,500

9,448
9,459
9,470
9,481
9,492

7,273
7,279
7,285
7,291
7,297

9,448
9,459
9,470
9,481
9,492

7,842
7,853
7,864
7,875
7,886

58,500
58,550
58,600
58,650
58,700

58,550
58,600
58,650
58,700
58,750

8,183
8,194
8,205
8,216
8,227

6,583
6,589
6,595
6,601
6,607

8,183
8,194
8,205
8,216
8,227

6,709
6,715
6,721
6,727
6,733

61,500
61,550
61,600
61,650
61,700

61,550
61,600
61,650
61,700
61,750

8,843
8,854
8,865
8,876
8,887

6,943
6,949
6,955
6,961
6,967

8,843
8,854
8,865
8,876
8,887

7,237
7,248
7,259
7,270
7,281

64,500
64,550
64,600
64,650
64,700

64,550
64,600
64,650
64,700
64,750

9,503
9,514
9,525
9,536
9,547

7,303
7,309
7,315
7,321
7,327

9,503
9,514
9,525
9,536
9,547

7,897
7,908
7,919
7,930
7,941

58,750
58,800
58,850
58,900
58,950

58,800
58,850
58,900
58,950
59,000

8,238
8,249
8,260
8,271
8,282

6,613
6,619
6,625
6,631
6,637

8,238
8,249
8,260
8,271
8,282

6,739
6,745
6,751
6,757
6,763

61,750
61,800
61,850
61,900
61,950

61,800
61,850
61,900
61,950
62,000

8,898
8,909
8,920
8,931
8,942

6,973
6,979
6,985
6,991
6,997

8,898
8,909
8,920
8,931
8,942

7,292
7,303
7,314
7,325
7,336

64,750
64,800
64,850
64,900
64,950

64,800
64,850
64,900
64,950
65,000

9,558
9,569
9,580
9,591
9,602

7,333
7,339
7,345
7,351
7,357

9,558
9,569
9,580
9,591
9,602

7,952
7,963
7,974
7,985
7,996

59,000

62,000

65,000

59,000
59,050
59,100
59,150
59,200

59,050
59,100
59,150
59,200
59,250

8,293
8,304
8,315
8,326
8,337

6,643
6,649
6,655
6,661
6,667

8,293
8,304
8,315
8,326
8,337

6,769
6,775
6,781
6,787
6,793

62,000
62,050
62,100
62,150
62,200

62,050
62,100
62,150
62,200
62,250

8,953
8,964
8,975
8,986
8,997

7,003
7,009
7,015
7,021
7,027

8,953
8,964
8,975
8,986
8,997

7,347
7,358
7,369
7,380
7,391

65,000
65,050
65,100
65,150
65,200

65,050
65,100
65,150
65,200
65,250

9,613
9,624
9,635
9,646
9,657

7,363
7,369
7,375
7,381
7,387

9,613
9,624
9,635
9,646
9,657

8,007
8,018
8,029
8,040
8,051

59,250
59,300
59,350
59,400
59,450

59,300
59,350
59,400
59,450
59,500

8,348
8,359
8,370
8,381
8,392

6,673
6,679
6,685
6,691
6,697

8,348
8,359
8,370
8,381
8,392

6,799
6,805
6,811
6,817
6,823

62,250
62,300
62,350
62,400
62,450

62,300
62,350
62,400
62,450
62,500

9,008
9,019
9,030
9,041
9,052

7,033
7,039
7,045
7,051
7,057

9,008
9,019
9,030
9,041
9,052

7,402
7,413
7,424
7,435
7,446

65,250
65,300
65,350
65,400
65,450

65,300
65,350
65,400
65,450
65,500

9,668
9,679
9,690
9,701
9,712

7,393
7,399
7,405
7,411
7,417

9,668
9,679
9,690
9,701
9,712

8,062
8,073
8,084
8,095
8,106

59,500
59,550
59,600
59,650
59,700

59,550
59,600
59,650
59,700
59,750

8,403
8,414
8,425
8,436
8,447

6,703
6,709
6,715
6,721
6,727

8,403
8,414
8,425
8,436
8,447

6,829
6,835
6,841
6,847
6,853

62,500
62,550
62,600
62,650
62,700

62,550
62,600
62,650
62,700
62,750

9,063
9,074
9,085
9,096
9,107

7,063
7,069
7,075
7,081
7,087

9,063
9,074
9,085
9,096
9,107

7,457
7,468
7,479
7,490
7,501

65,500
65,550
65,600
65,650
65,700

65,550
65,600
65,650
65,700
65,750

9,723
9,734
9,745
9,756
9,767

7,423
7,429
7,435
7,441
7,447

9,723
9,734
9,745
9,756
9,767

8,117
8,128
8,139
8,150
8,161

59,750
59,800
59,850
59,900
59,950

59,800
59,850
59,900
59,950
60,000

8,458
8,469
8,480
8,491
8,502

6,733
6,739
6,745
6,751
6,757

8,458
8,469
8,480
8,491
8,502

6,859
6,865
6,874
6,885
6,896

62,750
62,800
62,850
62,900
62,950

62,800
62,850
62,900
62,950
63,000

9,118
9,129
9,140
9,151
9,162

7,093
7,099
7,105
7,111
7,117

9,118
9,129
9,140
9,151
9,162

7,512
7,523
7,534
7,545
7,556

65,750
65,800
65,850
65,900
65,950

65,800
65,850
65,900
65,950
66,000

9,778
9,789
9,800
9,811
9,822

7,453
7,459
7,465
7,471
7,477

9,778
9,789
9,800
9,811
9,822

8,172
8,183
8,194
8,205
8,216

(Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

- 72 -

2023 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Your tax is—

Your tax is—

66,000

Your tax is—

69,000

72,000

66,000
66,050
66,100
66,150
66,200

66,050
66,100
66,150
66,200
66,250

9,833
9,844
9,855
9,866
9,877

7,483
7,489
7,495
7,501
7,507

9,833
9,844
9,855
9,866
9,877

8,227
8,238
8,249
8,260
8,271

69,000
69,050
69,100
69,150
69,200

69,050
69,100
69,150
69,200
69,250

10,493
10,504
10,515
10,526
10,537

7,843
7,849
7,855
7,861
7,867

10,493
10,504
10,515
10,526
10,537

8,887
8,898
8,909
8,920
8,931

72,000
72,050
72,100
72,150
72,200

72,050
72,100
72,150
72,200
72,250

11,153
11,164
11,175
11,186
11,197

8,203
8,209
8,215
8,221
8,227

11,153
11,164
11,175
11,186
11,197

9,547
9,558
9,569
9,580
9,591

66,250
66,300
66,350
66,400
66,450

66,300
66,350
66,400
66,450
66,500

9,888
9,899
9,910
9,921
9,932

7,513
7,519
7,525
7,531
7,537

9,888
9,899
9,910
9,921
9,932

8,282
8,293
8,304
8,315
8,326

69,250
69,300
69,350
69,400
69,450

69,300
69,350
69,400
69,450
69,500

10,548
10,559
10,570
10,581
10,592

7,873
7,879
7,885
7,891
7,897

10,548
10,559
10,570
10,581
10,592

8,942
8,953
8,964
8,975
8,986

72,250
72,300
72,350
72,400
72,450

72,300
72,350
72,400
72,450
72,500

11,208
11,219
11,230
11,241
11,252

8,233
8,239
8,245
8,251
8,257

11,208
11,219
11,230
11,241
11,252

9,602
9,613
9,624
9,635
9,646

66,500
66,550
66,600
66,650
66,700

66,550
66,600
66,650
66,700
66,750

9,943
9,954
9,965
9,976
9,987

7,543
7,549
7,555
7,561
7,567

9,943
9,954
9,965
9,976
9,987

8,337
8,348
8,359
8,370
8,381

69,500
69,550
69,600
69,650
69,700

69,550
69,600
69,650
69,700
69,750

10,603
10,614
10,625
10,636
10,647

7,903
7,909
7,915
7,921
7,927

10,603
10,614
10,625
10,636
10,647

8,997
9,008
9,019
9,030
9,041

72,500
72,550
72,600
72,650
72,700

72,550
72,600
72,650
72,700
72,750

11,263
11,274
11,285
11,296
11,307

8,263
8,269
8,275
8,281
8,287

11,263
11,274
11,285
11,296
11,307

9,657
9,668
9,679
9,690
9,701

66,750
66,800
66,850
66,900
66,950

66,800
66,850
66,900
66,950
67,000

9,998
10,009
10,020
10,031
10,042

7,573
7,579
7,585
7,591
7,597

9,998
10,009
10,020
10,031
10,042

8,392
8,403
8,414
8,425
8,436

69,750
69,800
69,850
69,900
69,950

69,800
69,850
69,900
69,950
70,000

10,658
10,669
10,680
10,691
10,702

7,933
7,939
7,945
7,951
7,957

10,658
10,669
10,680
10,691
10,702

9,052
9,063
9,074
9,085
9,096

72,750
72,800
72,850
72,900
72,950

72,800
72,850
72,900
72,950
73,000

11,318
11,329
11,340
11,351
11,362

8,293
8,299
8,305
8,311
8,317

11,318
11,329
11,340
11,351
11,362

9,712
9,723
9,734
9,745
9,756

67,000

70,000

73,000

67,000
67,050
67,100
67,150
67,200

67,050
67,100
67,150
67,200
67,250

10,053
10,064
10,075
10,086
10,097

7,603
7,609
7,615
7,621
7,627

10,053
10,064
10,075
10,086
10,097

8,447
8,458
8,469
8,480
8,491

70,000
70,050
70,100
70,150
70,200

70,050
70,100
70,150
70,200
70,250

10,713
10,724
10,735
10,746
10,757

7,963
7,969
7,975
7,981
7,987

10,713
10,724
10,735
10,746
10,757

9,107
9,118
9,129
9,140
9,151

73,000
73,050
73,100
73,150
73,200

73,050
73,100
73,150
73,200
73,250

11,373
11,384
11,395
11,406
11,417

8,323
8,329
8,335
8,341
8,347

11,373
11,384
11,395
11,406
11,417

9,767
9,778
9,789
9,800
9,811

67,250
67,300
67,350
67,400
67,450

67,300
67,350
67,400
67,450
67,500

10,108
10,119
10,130
10,141
10,152

7,633
7,639
7,645
7,651
7,657

10,108
10,119
10,130
10,141
10,152

8,502
8,513
8,524
8,535
8,546

70,250
70,300
70,350
70,400
70,450

70,300
70,350
70,400
70,450
70,500

10,768
10,779
10,790
10,801
10,812

7,993
7,999
8,005
8,011
8,017

10,768
10,779
10,790
10,801
10,812

9,162
9,173
9,184
9,195
9,206

73,250
73,300
73,350
73,400
73,450

73,300
73,350
73,400
73,450
73,500

11,428
11,439
11,450
11,461
11,472

8,353
8,359
8,365
8,371
8,377

11,428
11,439
11,450
11,461
11,472

9,822
9,833
9,844
9,855
9,866

67,500
67,550
67,600
67,650
67,700

67,550
67,600
67,650
67,700
67,750

10,163
10,174
10,185
10,196
10,207

7,663
7,669
7,675
7,681
7,687

10,163
10,174
10,185
10,196
10,207

8,557
8,568
8,579
8,590
8,601

70,500
70,550
70,600
70,650
70,700

70,550
70,600
70,650
70,700
70,750

10,823
10,834
10,845
10,856
10,867

8,023
8,029
8,035
8,041
8,047

10,823
10,834
10,845
10,856
10,867

9,217
9,228
9,239
9,250
9,261

73,500
73,550
73,600
73,650
73,700

73,550
73,600
73,650
73,700
73,750

11,483
11,494
11,505
11,516
11,527

8,383
8,389
8,395
8,401
8,407

11,483
11,494
11,505
11,516
11,527

9,877
9,888
9,899
9,910
9,921

67,750
67,800
67,850
67,900
67,950

67,800
67,850
67,900
67,950
68,000

10,218
10,229
10,240
10,251
10,262

7,693
7,699
7,705
7,711
7,717

10,218
10,229
10,240
10,251
10,262

8,612
8,623
8,634
8,645
8,656

70,750
70,800
70,850
70,900
70,950

70,800
70,850
70,900
70,950
71,000

10,878
10,889
10,900
10,911
10,922

8,053
8,059
8,065
8,071
8,077

10,878
10,889
10,900
10,911
10,922

9,272
9,283
9,294
9,305
9,316

73,750
73,800
73,850
73,900
73,950

73,800
73,850
73,900
73,950
74,000

11,538
11,549
11,560
11,571
11,582

8,413
8,419
8,425
8,431
8,437

11,538
11,549
11,560
11,571
11,582

9,932
9,943
9,954
9,965
9,976

68,000

71,000

74,000

68,000
68,050
68,100
68,150
68,200

68,050
68,100
68,150
68,200
68,250

10,273
10,284
10,295
10,306
10,317

7,723
7,729
7,735
7,741
7,747

10,273
10,284
10,295
10,306
10,317

8,667
8,678
8,689
8,700
8,711

71,000
71,050
71,100
71,150
71,200

71,050
71,100
71,150
71,200
71,250

10,933
10,944
10,955
10,966
10,977

8,083
8,089
8,095
8,101
8,107

10,933
10,944
10,955
10,966
10,977

9,327
9,338
9,349
9,360
9,371

74,000
74,050
74,100
74,150
74,200

74,050
74,100
74,150
74,200
74,250

11,593
11,604
11,615
11,626
11,637

8,443
8,449
8,455
8,461
8,467

11,593
11,604
11,615
11,626
11,637

9,987
9,998
10,009
10,020
10,031

68,250
68,300
68,350
68,400
68,450

68,300
68,350
68,400
68,450
68,500

10,328
10,339
10,350
10,361
10,372

7,753
7,759
7,765
7,771
7,777

10,328
10,339
10,350
10,361
10,372

8,722
8,733
8,744
8,755
8,766

71,250
71,300
71,350
71,400
71,450

71,300
71,350
71,400
71,450
71,500

10,988
10,999
11,010
11,021
11,032

8,113
8,119
8,125
8,131
8,137

10,988
10,999
11,010
11,021
11,032

9,382
9,393
9,404
9,415
9,426

74,250
74,300
74,350
74,400
74,450

74,300
74,350
74,400
74,450
74,500

11,648
11,659
11,670
11,681
11,692

8,473
8,479
8,485
8,491
8,497

11,648
11,659
11,670
11,681
11,692

10,042
10,053
10,064
10,075
10,086

68,500
68,550
68,600
68,650
68,700

68,550
68,600
68,650
68,700
68,750

10,383
10,394
10,405
10,416
10,427

7,783
7,789
7,795
7,801
7,807

10,383
10,394
10,405
10,416
10,427

8,777
8,788
8,799
8,810
8,821

71,500
71,550
71,600
71,650
71,700

71,550
71,600
71,650
71,700
71,750

11,043
11,054
11,065
11,076
11,087

8,143
8,149
8,155
8,161
8,167

11,043
11,054
11,065
11,076
11,087

9,437
9,448
9,459
9,470
9,481

74,500
74,550
74,600
74,650
74,700

74,550
74,600
74,650
74,700
74,750

11,703
11,714
11,725
11,736
11,747

8,503
8,509
8,515
8,521
8,527

11,703
11,714
11,725
11,736
11,747

10,097
10,108
10,119
10,130
10,141

68,750
68,800
68,850
68,900
68,950

68,800
68,850
68,900
68,950
69,000

10,438
10,449
10,460
10,471
10,482

7,813
7,819
7,825
7,831
7,837

10,438
10,449
10,460
10,471
10,482

8,832
8,843
8,854
8,865
8,876

71,750
71,800
71,850
71,900
71,950

71,800
71,850
71,900
71,950
72,000

11,098
11,109
11,120
11,131
11,142

8,173
8,179
8,185
8,191
8,197

11,098
11,109
11,120
11,131
11,142

9,492
9,503
9,514
9,525
9,536

74,750
74,800
74,850
74,900
74,950

74,800
74,850
74,900
74,950
75,000

11,758
11,769
11,780
11,791
11,802

8,533
8,539
8,545
8,551
8,557

11,758
11,769
11,780
11,791
11,802

10,152
10,163
10,174
10,185
10,196

(Continued)
* This column must also be used by a qualifying surviving spouse.

- 73 -

Need more information or forms? Visit IRS.gov.

2023 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Your tax is—

Your tax is—

75,000

Your tax is—

78,000

81,000

75,000
75,050
75,100
75,150
75,200

75,050
75,100
75,150
75,200
75,250

11,813
11,824
11,835
11,846
11,857

8,563
8,569
8,575
8,581
8,587

11,813
11,824
11,835
11,846
11,857

10,207
10,218
10,229
10,240
10,251

78,000
78,050
78,100
78,150
78,200

78,050
78,100
78,150
78,200
78,250

12,473
12,484
12,495
12,506
12,517

8,923
8,929
8,935
8,941
8,947

12,473
12,484
12,495
12,506
12,517

10,867
10,878
10,889
10,900
10,911

81,000
81,050
81,100
81,150
81,200

81,050
81,100
81,150
81,200
81,250

13,133
13,144
13,155
13,166
13,177

9,283
9,289
9,295
9,301
9,307

13,133
13,144
13,155
13,166
13,177

11,527
11,538
11,549
11,560
11,571

75,250
75,300
75,350
75,400
75,450

75,300
75,350
75,400
75,450
75,500

11,868
11,879
11,890
11,901
11,912

8,593
8,599
8,605
8,611
8,617

11,868
11,879
11,890
11,901
11,912

10,262
10,273
10,284
10,295
10,306

78,250
78,300
78,350
78,400
78,450

78,300
78,350
78,400
78,450
78,500

12,528
12,539
12,550
12,561
12,572

8,953
8,959
8,965
8,971
8,977

12,528
12,539
12,550
12,561
12,572

10,922
10,933
10,944
10,955
10,966

81,250
81,300
81,350
81,400
81,450

81,300
81,350
81,400
81,450
81,500

13,188
13,199
13,210
13,221
13,232

9,313
9,319
9,325
9,331
9,337

13,188
13,199
13,210
13,221
13,232

11,582
11,593
11,604
11,615
11,626

75,500
75,550
75,600
75,650
75,700

75,550
75,600
75,650
75,700
75,750

11,923
11,934
11,945
11,956
11,967

8,623
8,629
8,635
8,641
8,647

11,923
11,934
11,945
11,956
11,967

10,317
10,328
10,339
10,350
10,361

78,500
78,550
78,600
78,650
78,700

78,550
78,600
78,650
78,700
78,750

12,583
12,594
12,605
12,616
12,627

8,983
8,989
8,995
9,001
9,007

12,583
12,594
12,605
12,616
12,627

10,977
10,988
10,999
11,010
11,021

81,500
81,550
81,600
81,650
81,700

81,550
81,600
81,650
81,700
81,750

13,243
13,254
13,265
13,276
13,287

9,343
9,349
9,355
9,361
9,367

13,243
13,254
13,265
13,276
13,287

11,637
11,648
11,659
11,670
11,681

75,750
75,800
75,850
75,900
75,950

75,800
75,850
75,900
75,950
76,000

11,978
11,989
12,000
12,011
12,022

8,653
8,659
8,665
8,671
8,677

11,978
11,989
12,000
12,011
12,022

10,372
10,383
10,394
10,405
10,416

78,750
78,800
78,850
78,900
78,950

78,800
78,850
78,900
78,950
79,000

12,638
12,649
12,660
12,671
12,682

9,013
9,019
9,025
9,031
9,037

12,638
12,649
12,660
12,671
12,682

11,032
11,043
11,054
11,065
11,076

81,750
81,800
81,850
81,900
81,950

81,800
81,850
81,900
81,950
82,000

13,298
13,309
13,320
13,331
13,342

9,373
9,379
9,385
9,391
9,397

13,298
13,309
13,320
13,331
13,342

11,692
11,703
11,714
11,725
11,736

76,000

79,000

82,000

76,000
76,050
76,100
76,150
76,200

76,050
76,100
76,150
76,200
76,250

12,033
12,044
12,055
12,066
12,077

8,683
8,689
8,695
8,701
8,707

12,033
12,044
12,055
12,066
12,077

10,427
10,438
10,449
10,460
10,471

79,000
79,050
79,100
79,150
79,200

79,050
79,100
79,150
79,200
79,250

12,693
12,704
12,715
12,726
12,737

9,043
9,049
9,055
9,061
9,067

12,693
12,704
12,715
12,726
12,737

11,087
11,098
11,109
11,120
11,131

82,000
82,050
82,100
82,150
82,200

82,050
82,100
82,150
82,200
82,250

13,353
13,364
13,375
13,386
13,397

9,403
9,409
9,415
9,421
9,427

13,353
13,364
13,375
13,386
13,397

11,747
11,758
11,769
11,780
11,791

76,250
76,300
76,350
76,400
76,450

76,300
76,350
76,400
76,450
76,500

12,088
12,099
12,110
12,121
12,132

8,713
8,719
8,725
8,731
8,737

12,088
12,099
12,110
12,121
12,132

10,482
10,493
10,504
10,515
10,526

79,250
79,300
79,350
79,400
79,450

79,300
79,350
79,400
79,450
79,500

12,748
12,759
12,770
12,781
12,792

9,073
9,079
9,085
9,091
9,097

12,748
12,759
12,770
12,781
12,792

11,142
11,153
11,164
11,175
11,186

82,250
82,300
82,350
82,400
82,450

82,300
82,350
82,400
82,450
82,500

13,408
13,419
13,430
13,441
13,452

9,433
9,439
9,445
9,451
9,457

13,408
13,419
13,430
13,441
13,452

11,802
11,813
11,824
11,835
11,846

76,500
76,550
76,600
76,650
76,700

76,550
76,600
76,650
76,700
76,750

12,143
12,154
12,165
12,176
12,187

8,743
8,749
8,755
8,761
8,767

12,143
12,154
12,165
12,176
12,187

10,537
10,548
10,559
10,570
10,581

79,500
79,550
79,600
79,650
79,700

79,550
79,600
79,650
79,700
79,750

12,803
12,814
12,825
12,836
12,847

9,103
9,109
9,115
9,121
9,127

12,803
12,814
12,825
12,836
12,847

11,197
11,208
11,219
11,230
11,241

82,500
82,550
82,600
82,650
82,700

82,550
82,600
82,650
82,700
82,750

13,463
13,474
13,485
13,496
13,507

9,463
9,469
9,475
9,481
9,487

13,463
13,474
13,485
13,496
13,507

11,857
11,868
11,879
11,890
11,901

76,750
76,800
76,850
76,900
76,950

76,800
76,850
76,900
76,950
77,000

12,198
12,209
12,220
12,231
12,242

8,773
8,779
8,785
8,791
8,797

12,198
12,209
12,220
12,231
12,242

10,592
10,603
10,614
10,625
10,636

79,750
79,800
79,850
79,900
79,950

79,800
79,850
79,900
79,950
80,000

12,858
12,869
12,880
12,891
12,902

9,133
9,139
9,145
9,151
9,157

12,858
12,869
12,880
12,891
12,902

11,252
11,263
11,274
11,285
11,296

82,750
82,800
82,850
82,900
82,950

82,800
82,850
82,900
82,950
83,000

13,518
13,529
13,540
13,551
13,562

9,493
9,499
9,505
9,511
9,517

13,518
13,529
13,540
13,551
13,562

11,912
11,923
11,934
11,945
11,956

77,000

80,000

83,000

77,000
77,050
77,100
77,150
77,200

77,050
77,100
77,150
77,200
77,250

12,253
12,264
12,275
12,286
12,297

8,803
8,809
8,815
8,821
8,827

12,253
12,264
12,275
12,286
12,297

10,647
10,658
10,669
10,680
10,691

80,000
80,050
80,100
80,150
80,200

80,050
80,100
80,150
80,200
80,250

12,913
12,924
12,935
12,946
12,957

9,163
9,169
9,175
9,181
9,187

12,913
12,924
12,935
12,946
12,957

11,307
11,318
11,329
11,340
11,351

83,000
83,050
83,100
83,150
83,200

83,050
83,100
83,150
83,200
83,250

13,573
13,584
13,595
13,606
13,617

9,523
9,529
9,535
9,541
9,547

13,573
13,584
13,595
13,606
13,617

11,967
11,978
11,989
12,000
12,011

77,250
77,300
77,350
77,400
77,450

77,300
77,350
77,400
77,450
77,500

12,308
12,319
12,330
12,341
12,352

8,833
8,839
8,845
8,851
8,857

12,308
12,319
12,330
12,341
12,352

10,702
10,713
10,724
10,735
10,746

80,250
80,300
80,350
80,400
80,450

80,300
80,350
80,400
80,450
80,500

12,968
12,979
12,990
13,001
13,012

9,193
9,199
9,205
9,211
9,217

12,968
12,979
12,990
13,001
13,012

11,362
11,373
11,384
11,395
11,406

83,250
83,300
83,350
83,400
83,450

83,300
83,350
83,400
83,450
83,500

13,628
13,639
13,650
13,661
13,672

9,553
9,559
9,565
9,571
9,577

13,628
13,639
13,650
13,661
13,672

12,022
12,033
12,044
12,055
12,066

77,500
77,550
77,600
77,650
77,700

77,550
77,600
77,650
77,700
77,750

12,363
12,374
12,385
12,396
12,407

8,863
8,869
8,875
8,881
8,887

12,363
12,374
12,385
12,396
12,407

10,757
10,768
10,779
10,790
10,801

80,500
80,550
80,600
80,650
80,700

80,550
80,600
80,650
80,700
80,750

13,023
13,034
13,045
13,056
13,067

9,223
9,229
9,235
9,241
9,247

13,023
13,034
13,045
13,056
13,067

11,417
11,428
11,439
11,450
11,461

83,500
83,550
83,600
83,650
83,700

83,550
83,600
83,650
83,700
83,750

13,683
13,694
13,705
13,716
13,727

9,583
9,589
9,595
9,601
9,607

13,683
13,694
13,705
13,716
13,727

12,077
12,088
12,099
12,110
12,121

77,750
77,800
77,850
77,900
77,950

77,800
77,850
77,900
77,950
78,000

12,418
12,429
12,440
12,451
12,462

8,893
8,899
8,905
8,911
8,917

12,418
12,429
12,440
12,451
12,462

10,812
10,823
10,834
10,845
10,856

80,750
80,800
80,850
80,900
80,950

80,800
80,850
80,900
80,950
81,000

13,078
13,089
13,100
13,111
13,122

9,253
9,259
9,265
9,271
9,277

13,078
13,089
13,100
13,111
13,122

11,472
11,483
11,494
11,505
11,516

83,750
83,800
83,850
83,900
83,950

83,800
83,850
83,900
83,950
84,000

13,738
13,749
13,760
13,771
13,782

9,613
9,619
9,625
9,631
9,637

13,738
13,749
13,760
13,771
13,782

12,132
12,143
12,154
12,165
12,176

(Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

- 74 -

2023 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Your tax is—

Your tax is—

84,000

Your tax is—

87,000

90,000

84,000
84,050
84,100
84,150
84,200

84,050
84,100
84,150
84,200
84,250

13,793
13,804
13,815
13,826
13,837

9,643
9,649
9,655
9,661
9,667

13,793
13,804
13,815
13,826
13,837

12,187
12,198
12,209
12,220
12,231

87,000
87,050
87,100
87,150
87,200

87,050
87,100
87,150
87,200
87,250

14,453
14,464
14,475
14,486
14,497

10,003
10,009
10,015
10,021
10,027

14,453
14,464
14,475
14,486
14,497

12,847
12,858
12,869
12,880
12,891

90,000
90,050
90,100
90,150
90,200

90,050
90,100
90,150
90,200
90,250

15,113
15,124
15,135
15,146
15,157

10,421
10,432
10,443
10,454
10,465

15,113
15,124
15,135
15,146
15,157

13,507
13,518
13,529
13,540
13,551

84,250
84,300
84,350
84,400
84,450

84,300
84,350
84,400
84,450
84,500

13,848
13,859
13,870
13,881
13,892

9,673
9,679
9,685
9,691
9,697

13,848
13,859
13,870
13,881
13,892

12,242
12,253
12,264
12,275
12,286

87,250
87,300
87,350
87,400
87,450

87,300
87,350
87,400
87,450
87,500

14,508
14,519
14,530
14,541
14,552

10,033
10,039
10,045
10,051
10,057

14,508
14,519
14,530
14,541
14,552

12,902
12,913
12,924
12,935
12,946

90,250
90,300
90,350
90,400
90,450

90,300
90,350
90,400
90,450
90,500

15,168
15,179
15,190
15,201
15,212

10,476
10,487
10,498
10,509
10,520

15,168
15,179
15,190
15,201
15,212

13,562
13,573
13,584
13,595
13,606

84,500
84,550
84,600
84,650
84,700

84,550
84,600
84,650
84,700
84,750

13,903
13,914
13,925
13,936
13,947

9,703
9,709
9,715
9,721
9,727

13,903
13,914
13,925
13,936
13,947

12,297
12,308
12,319
12,330
12,341

87,500
87,550
87,600
87,650
87,700

87,550
87,600
87,650
87,700
87,750

14,563
14,574
14,585
14,596
14,607

10,063
10,069
10,075
10,081
10,087

14,563
14,574
14,585
14,596
14,607

12,957
12,968
12,979
12,990
13,001

90,500
90,550
90,600
90,650
90,700

90,550
90,600
90,650
90,700
90,750

15,223
15,234
15,245
15,256
15,267

10,531
10,542
10,553
10,564
10,575

15,223
15,234
15,245
15,256
15,267

13,617
13,628
13,639
13,650
13,661

84,750
84,800
84,850
84,900
84,950

84,800
84,850
84,900
84,950
85,000

13,958
13,969
13,980
13,991
14,002

9,733
9,739
9,745
9,751
9,757

13,958
13,969
13,980
13,991
14,002

12,352
12,363
12,374
12,385
12,396

87,750
87,800
87,850
87,900
87,950

87,800
87,850
87,900
87,950
88,000

14,618
14,629
14,640
14,651
14,662

10,093
10,099
10,105
10,111
10,117

14,618
14,629
14,640
14,651
14,662

13,012
13,023
13,034
13,045
13,056

90,750
90,800
90,850
90,900
90,950

90,800
90,850
90,900
90,950
91,000

15,278
15,289
15,300
15,311
15,322

10,586
10,597
10,608
10,619
10,630

15,278
15,289
15,300
15,311
15,322

13,672
13,683
13,694
13,705
13,716

85,000

88,000

91,000

85,000
85,050
85,100
85,150
85,200

85,050
85,100
85,150
85,200
85,250

14,013
14,024
14,035
14,046
14,057

9,763
9,769
9,775
9,781
9,787

14,013
14,024
14,035
14,046
14,057

12,407
12,418
12,429
12,440
12,451

88,000
88,050
88,100
88,150
88,200

88,050
88,100
88,150
88,200
88,250

14,673
14,684
14,695
14,706
14,717

10,123
10,129
10,135
10,141
10,147

14,673
14,684
14,695
14,706
14,717

13,067
13,078
13,089
13,100
13,111

91,000
91,050
91,100
91,150
91,200

91,050
91,100
91,150
91,200
91,250

15,333
15,344
15,355
15,366
15,377

10,641
10,652
10,663
10,674
10,685

15,333
15,344
15,355
15,366
15,377

13,727
13,738
13,749
13,760
13,771

85,250
85,300
85,350
85,400
85,450

85,300
85,350
85,400
85,450
85,500

14,068
14,079
14,090
14,101
14,112

9,793
9,799
9,805
9,811
9,817

14,068
14,079
14,090
14,101
14,112

12,462
12,473
12,484
12,495
12,506

88,250
88,300
88,350
88,400
88,450

88,300
88,350
88,400
88,450
88,500

14,728
14,739
14,750
14,761
14,772

10,153
10,159
10,165
10,171
10,177

14,728
14,739
14,750
14,761
14,772

13,122
13,133
13,144
13,155
13,166

91,250
91,300
91,350
91,400
91,450

91,300
91,350
91,400
91,450
91,500

15,388
15,399
15,410
15,421
15,432

10,696
10,707
10,718
10,729
10,740

15,388
15,399
15,410
15,421
15,432

13,782
13,793
13,804
13,815
13,826

85,500
85,550
85,600
85,650
85,700

85,550
85,600
85,650
85,700
85,750

14,123
14,134
14,145
14,156
14,167

9,823
9,829
9,835
9,841
9,847

14,123
14,134
14,145
14,156
14,167

12,517
12,528
12,539
12,550
12,561

88,500
88,550
88,600
88,650
88,700

88,550
88,600
88,650
88,700
88,750

14,783
14,794
14,805
14,816
14,827

10,183
10,189
10,195
10,201
10,207

14,783
14,794
14,805
14,816
14,827

13,177
13,188
13,199
13,210
13,221

91,500
91,550
91,600
91,650
91,700

91,550
91,600
91,650
91,700
91,750

15,443
15,454
15,465
15,476
15,487

10,751
10,762
10,773
10,784
10,795

15,443
15,454
15,465
15,476
15,487

13,837
13,848
13,859
13,870
13,881

85,750
85,800
85,850
85,900
85,950

85,800
85,850
85,900
85,950
86,000

14,178
14,189
14,200
14,211
14,222

9,853
9,859
9,865
9,871
9,877

14,178
14,189
14,200
14,211
14,222

12,572
12,583
12,594
12,605
12,616

88,750
88,800
88,850
88,900
88,950

88,800
88,850
88,900
88,950
89,000

14,838
14,849
14,860
14,871
14,882

10,213
10,219
10,225
10,231
10,237

14,838
14,849
14,860
14,871
14,882

13,232
13,243
13,254
13,265
13,276

91,750
91,800
91,850
91,900
91,950

91,800
91,850
91,900
91,950
92,000

15,498
15,509
15,520
15,531
15,542

10,806
10,817
10,828
10,839
10,850

15,498
15,509
15,520
15,531
15,542

13,892
13,903
13,914
13,925
13,936

86,000

89,000

92,000

86,000
86,050
86,100
86,150
86,200

86,050
86,100
86,150
86,200
86,250

14,233
14,244
14,255
14,266
14,277

9,883
9,889
9,895
9,901
9,907

14,233
14,244
14,255
14,266
14,277

12,627
12,638
12,649
12,660
12,671

89,000
89,050
89,100
89,150
89,200

89,050
89,100
89,150
89,200
89,250

14,893
14,904
14,915
14,926
14,937

10,243
10,249
10,255
10,261
10,267

14,893
14,904
14,915
14,926
14,937

13,287
13,298
13,309
13,320
13,331

92,000
92,050
92,100
92,150
92,200

92,050
92,100
92,150
92,200
92,250

15,553
15,564
15,575
15,586
15,597

10,861
10,872
10,883
10,894
10,905

15,553
15,564
15,575
15,586
15,597

13,947
13,958
13,969
13,980
13,991

86,250
86,300
86,350
86,400
86,450

86,300
86,350
86,400
86,450
86,500

14,288
14,299
14,310
14,321
14,332

9,913
9,919
9,925
9,931
9,937

14,288
14,299
14,310
14,321
14,332

12,682
12,693
12,704
12,715
12,726

89,250
89,300
89,350
89,400
89,450

89,300
89,350
89,400
89,450
89,500

14,948
14,959
14,970
14,981
14,992

10,273
10,279
10,285
10,291
10,300

14,948
14,959
14,970
14,981
14,992

13,342
13,353
13,364
13,375
13,386

92,250
92,300
92,350
92,400
92,450

92,300
92,350
92,400
92,450
92,500

15,608
15,619
15,630
15,641
15,652

10,916
10,927
10,938
10,949
10,960

15,608
15,619
15,630
15,641
15,652

14,002
14,013
14,024
14,035
14,046

86,500
86,550
86,600
86,650
86,700

86,550
86,600
86,650
86,700
86,750

14,343
14,354
14,365
14,376
14,387

9,943
9,949
9,955
9,961
9,967

14,343
14,354
14,365
14,376
14,387

12,737
12,748
12,759
12,770
12,781

89,500
89,550
89,600
89,650
89,700

89,550
89,600
89,650
89,700
89,750

15,003
15,014
15,025
15,036
15,047

10,311
10,322
10,333
10,344
10,355

15,003
15,014
15,025
15,036
15,047

13,397
13,408
13,419
13,430
13,441

92,500
92,550
92,600
92,650
92,700

92,550
92,600
92,650
92,700
92,750

15,663
15,674
15,685
15,696
15,707

10,971
10,982
10,993
11,004
11,015

15,663
15,674
15,685
15,696
15,707

14,057
14,068
14,079
14,090
14,101

86,750
86,800
86,850
86,900
86,950

86,800
86,850
86,900
86,950
87,000

14,398
14,409
14,420
14,431
14,442

9,973
9,979
9,985
9,991
9,997

14,398
14,409
14,420
14,431
14,442

12,792
12,803
12,814
12,825
12,836

89,750
89,800
89,850
89,900
89,950

89,800
89,850
89,900
89,950
90,000

15,058
15,069
15,080
15,091
15,102

10,366
10,377
10,388
10,399
10,410

15,058
15,069
15,080
15,091
15,102

13,452
13,463
13,474
13,485
13,496

92,750
92,800
92,850
92,900
92,950

92,800
92,850
92,900
92,950
93,000

15,718
15,729
15,740
15,751
15,762

11,026
11,037
11,048
11,059
11,070

15,718
15,729
15,740
15,751
15,762

14,112
14,123
14,134
14,145
14,156

(Continued)
* This column must also be used by a qualifying surviving spouse.

- 75 -

Need more information or forms? Visit IRS.gov.

2023 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Your tax is—

Your tax is—

93,000

Your tax is—

96,000

99,000

93,000
93,050
93,100
93,150
93,200

93,050
93,100
93,150
93,200
93,250

15,773
15,784
15,795
15,806
15,817

11,081
11,092
11,103
11,114
11,125

15,773
15,784
15,795
15,806
15,817

14,167
14,178
14,189
14,200
14,211

96,000
96,050
96,100
96,150
96,200

96,050
96,100
96,150
96,200
96,250

16,446
16,458
16,470
16,482
16,494

11,741
11,752
11,763
11,774
11,785

16,446
16,458
16,470
16,482
16,494

14,840
14,852
14,864
14,876
14,888

99,000
99,050
99,100
99,150
99,200

99,050
99,100
99,150
99,200
99,250

17,166
17,178
17,190
17,202
17,214

12,401
12,412
12,423
12,434
12,445

17,166
17,178
17,190
17,202
17,214

15,560
15,572
15,584
15,596
15,608

93,250
93,300
93,350
93,400
93,450

93,300
93,350
93,400
93,450
93,500

15,828
15,839
15,850
15,861
15,872

11,136
11,147
11,158
11,169
11,180

15,828
15,839
15,850
15,861
15,872

14,222
14,233
14,244
14,255
14,266

96,250
96,300
96,350
96,400
96,450

96,300
96,350
96,400
96,450
96,500

16,506
16,518
16,530
16,542
16,554

11,796
11,807
11,818
11,829
11,840

16,506
16,518
16,530
16,542
16,554

14,900
14,912
14,924
14,936
14,948

99,250
99,300
99,350
99,400
99,450

99,300
99,350
99,400
99,450
99,500

17,226
17,238
17,250
17,262
17,274

12,456
12,467
12,478
12,489
12,500

17,226
17,238
17,250
17,262
17,274

15,620
15,632
15,644
15,656
15,668

93,500
93,550
93,600
93,650
93,700

93,550
93,600
93,650
93,700
93,750

15,883
15,894
15,905
15,916
15,927

11,191
11,202
11,213
11,224
11,235

15,883
15,894
15,905
15,916
15,927

14,277
14,288
14,299
14,310
14,321

96,500
96,550
96,600
96,650
96,700

96,550
96,600
96,650
96,700
96,750

16,566
16,578
16,590
16,602
16,614

11,851
11,862
11,873
11,884
11,895

16,566
16,578
16,590
16,602
16,614

14,960
14,972
14,984
14,996
15,008

99,500
99,550
99,600
99,650
99,700

99,550
99,600
99,650
99,700
99,750

17,286
17,298
17,310
17,322
17,334

12,511
12,522
12,533
12,544
12,555

17,286
17,298
17,310
17,322
17,334

15,680
15,692
15,704
15,716
15,728

93,750
93,800
93,850
93,900
93,950

93,800
93,850
93,900
93,950
94,000

15,938
15,949
15,960
15,971
15,982

11,246
11,257
11,268
11,279
11,290

15,938
15,949
15,960
15,971
15,982

14,332
14,343
14,354
14,365
14,376

96,750
96,800
96,850
96,900
96,950

96,800
96,850
96,900
96,950
97,000

16,626
16,638
16,650
16,662
16,674

11,906
11,917
11,928
11,939
11,950

16,626
16,638
16,650
16,662
16,674

15,020
15,032
15,044
15,056
15,068

99,750
99,800
99,800
99,850
99,850
99,900
99,900
99,950
99,950 100,000

17,346
17,358
17,370
17,382
17,394

12,566
12,577
12,588
12,599
12,610

17,346
17,358
17,370
17,382
17,394

15,740
15,752
15,764
15,776
15,788

94,000

97,000

94,000
94,050
94,100
94,150
94,200

94,050
94,100
94,150
94,200
94,250

15,993
16,004
16,015
16,026
16,037

11,301
11,312
11,323
11,334
11,345

15,993
16,004
16,015
16,026
16,037

14,387
14,398
14,409
14,420
14,431

97,000
97,050
97,100
97,150
97,200

97,050
97,100
97,150
97,200
97,250

16,686
16,698
16,710
16,722
16,734

11,961
11,972
11,983
11,994
12,005

16,686
16,698
16,710
16,722
16,734

15,080
15,092
15,104
15,116
15,128

94,250
94,300
94,350
94,400
94,450

94,300
94,350
94,400
94,450
94,500

16,048
16,059
16,070
16,081
16,092

11,356
11,367
11,378
11,389
11,400

16,048
16,059
16,070
16,081
16,092

14,442
14,453
14,464
14,475
14,486

97,250
97,300
97,350
97,400
97,450

97,300
97,350
97,400
97,450
97,500

16,746
16,758
16,770
16,782
16,794

12,016
12,027
12,038
12,049
12,060

16,746
16,758
16,770
16,782
16,794

15,140
15,152
15,164
15,176
15,188

94,500
94,550
94,600
94,650
94,700

94,550
94,600
94,650
94,700
94,750

16,103
16,114
16,125
16,136
16,147

11,411
11,422
11,433
11,444
11,455

16,103
16,114
16,125
16,136
16,147

14,497
14,508
14,519
14,530
14,541

97,500
97,550
97,600
97,650
97,700

97,550
97,600
97,650
97,700
97,750

16,806
16,818
16,830
16,842
16,854

12,071
12,082
12,093
12,104
12,115

16,806
16,818
16,830
16,842
16,854

15,200
15,212
15,224
15,236
15,248

94,750
94,800
94,850
94,900
94,950

94,800
94,850
94,900
94,950
95,000

16,158
16,169
16,180
16,191
16,202

11,466
11,477
11,488
11,499
11,510

16,158
16,169
16,180
16,191
16,202

14,552
14,563
14,574
14,585
14,596

97,750
97,800
97,850
97,900
97,950

97,800
97,850
97,900
97,950
98,000

16,866
16,878
16,890
16,902
16,914

12,126
12,137
12,148
12,159
12,170

16,866
16,878
16,890
16,902
16,914

15,260
15,272
15,284
15,296
15,308

95,000

98,000

95,000
95,050
95,100
95,150
95,200

95,050
95,100
95,150
95,200
95,250

16,213
16,224
16,235
16,246
16,257

11,521
11,532
11,543
11,554
11,565

16,213
16,224
16,235
16,246
16,257

14,607
14,618
14,629
14,640
14,651

98,000
98,050
98,100
98,150
98,200

98,050
98,100
98,150
98,200
98,250

16,926
16,938
16,950
16,962
16,974

12,181
12,192
12,203
12,214
12,225

16,926
16,938
16,950
16,962
16,974

15,320
15,332
15,344
15,356
15,368

95,250
95,300
95,350
95,400
95,450

95,300
95,350
95,400
95,450
95,500

16,268
16,279
16,290
16,302
16,314

11,576
11,587
11,598
11,609
11,620

16,268
16,279
16,290
16,302
16,314

14,662
14,673
14,684
14,696
14,708

98,250
98,300
98,350
98,400
98,450

98,300
98,350
98,400
98,450
98,500

16,986
16,998
17,010
17,022
17,034

12,236
12,247
12,258
12,269
12,280

16,986
16,998
17,010
17,022
17,034

15,380
15,392
15,404
15,416
15,428

95,500
95,550
95,600
95,650
95,700

95,550
95,600
95,650
95,700
95,750

16,326
16,338
16,350
16,362
16,374

11,631
11,642
11,653
11,664
11,675

16,326
16,338
16,350
16,362
16,374

14,720
14,732
14,744
14,756
14,768

98,500
98,550
98,600
98,650
98,700

98,550
98,600
98,650
98,700
98,750

17,046
17,058
17,070
17,082
17,094

12,291
12,302
12,313
12,324
12,335

17,046
17,058
17,070
17,082
17,094

15,440
15,452
15,464
15,476
15,488

95,750
95,800
95,850
95,900
95,950

95,800
95,850
95,900
95,950
96,000

16,386
16,398
16,410
16,422
16,434

11,686
11,697
11,708
11,719
11,730

16,386
16,398
16,410
16,422
16,434

14,780
14,792
14,804
14,816
14,828

98,750
98,800
98,850
98,900
98,950

98,800
98,850
98,900
98,950
99,000

17,106
17,118
17,130
17,142
17,154

12,346
12,357
12,368
12,379
12,390

17,106
17,118
17,130
17,142
17,154

15,500
15,512
15,524
15,536
15,548

* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

- 76 -

$100,000
or over
use the Tax
Computation
Worksheet

2023 Tax Computation Worksheet—Line 16

!

See the instructions for line 16 to see if you must use the worksheet below to figure your tax.

CAUTION

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

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November 3, 2023

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

Taxable income.
If line 15 is—

(a)
Enter the amount from line 15

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

Tax.
Subtract (d) from (c). Enter
(d)
the result here and on the entry
Subtraction amount
space on line 16.

At least $100,000 but not over $182,100 $

× 24% (0.24)

$

$ 6,600.00

$

Over $182,100 but not over $231,250

$

× 32% (0.32)

$

$ 21,168.00

$

Over $231,250 but not over $578,125

$

× 35% (0.35)

$

$ 28,105.50

$

Over $578,125

$

× 37% (0.37)

$

$ 39,668.00

$

Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse. Complete the row below
that applies to you.

Taxable income.
If line 15 is—

(a)
Enter the amount from line 15

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

Tax.
Subtract (d) from (c). Enter the
(d)
result here and on the entry
Subtraction amount
space on line 16.

At least $100,000 but not over $190,750 $

× 22% (0.22)

$

$ 9,385.00

$

Over $190,750 but not over $364,200

$

× 24% (0.24)

$

$ 13,200.00

$

Over $364,200 but not over $462,500

$

× 32% (0.32)

$

$ 42,336.00

$

Over $462,500 but not over $693,750

$

× 35% (0.35)

$

$ 56,211.00

$

Over $693,750

$

× 37% (0.37)

$

$ 70,086.00

$

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

Taxable income.
If line 15 is—

(a)
Enter the amount from line 15

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

Tax.
Subtract (d) from (c). Enter
(d)
the result here and on the entry
Subtraction amount
space on line 16.

At least $100,000 but not over $182,100 $

× 24% (0.24)

$

$ 6,600.00

$

Over $182,100 but not over $231,250

$

× 32% (0.32)

$

$ 21,168.00

$

Over $231,250 but not over $346,875

$

× 35% (0.35)

$

$ 28,105.50

$

Over $346,875

$

× 37% (0.37)

$

$ 35,043.00

$

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

Taxable income.
If line 15 is—

(a)
Enter the amount from line 15

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

(d)
Subtraction amount

Tax.
Subtract (d) from (c). Enter
the result here and on the
entry space on line 16.

At least $100,000 but not over $182,100 $

× 24% (0.24)

$

$ 8,206.00

$

Over $182,100 but not over $231,250

$

× 32% (0.32)

$

$ 22,774.00

$

Over $231,250 but not over $578,100

$

× 35% (0.35)

$

$ 29,711.50

$

Over $578,100

$

× 37% (0.37)

$

$ 41,273.50

$

-77-

Need more information or forms? Visit IRS.gov.

General
Information

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

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Voter Registration

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

How To Avoid Common
Mistakes

Mistakes can delay your refund or result
in notices being sent to you. One of the
best ways to file an accurate return is to
file electronically. Tax software does the
math for you and will help you avoid
mistakes. You may be eligible to use
free tax software that will take the
guesswork out of preparing your return.
Free File makes available free
brand-name software and free e-file.
Visit IRS.gov/FreeFile for details. Join
the eight in 10 taxpayers who get their
refunds faster by using direct deposit
and e-file.
• File your return on a standard size
sheet of paper. Cutting the paper may
cause problems in processing your return.
• Make sure you entered the correct
name and social security number (SSN)
for each dependent you claim in the Dependents section. Check that each dependent's name and SSN agrees with the
dependent’s social security card. For
each child under age 17 who is a qualifying child for the child tax credit or
each dependent who qualifies you for
the credit for other dependents, make
sure you checked the appropriate box in
column (4) of the Dependents section.
• Check your math, especially for
the child tax credit, earned income credit
(EIC), taxable social security benefits,
total income, itemized deductions or
standard deduction, taxable income, total tax, federal income tax withheld, and
refund or amount you owe.
• Be sure you used the correct method to figure your tax. See the instructions for line 16.
• Be sure to enter your SSN in the
space provided on page 1 of Form 1040
or 1040-SR. If you are married filing a

joint or separate return, also enter your
spouse's SSN. Be sure to enter your SSN
in the space next to your name. Check
that your name and SSN agree with your
social security card.
• Make sure your name and address
are correct. Enter your (and your spouse's) name in the same order as shown
on your last return.
• If you live in an apartment, be sure
to include your apartment number in
your address.
• If you are taking the standard deduction, see the instructions for line 12
to be sure you entered the correct
amount.
• If you received capital gain distributions but weren't required to file
Schedule D, make sure you checked the
box on line 7.
• If you are taking the EIC, be sure
you used the correct column of the EIC
Table for your filing status and the number of qualifying children you have who
have valid SSNs.
• Remember to sign and date Form
1040 or 1040-SR and enter your occupation(s).
• Attach your Form(s) W-2 and other required forms and schedules. Put all
forms and schedules in the proper order.
See Assemble Your Return, earlier.
• If you owe tax and are paying by
check or money order, be sure to include
all the required information on your payment. See the instructions for line 37 for
details.
• Make sure to check Where Do You
File? before mailing your return. Over
the next several years, the IRS will be
reducing the number of paper tax return
processing sites. Because of this, you
may need to mail your return to a different address than you have in the past.
• Don’t file more than one original
return for the same year, even if you
haven't gotten your refund or haven't
heard from the IRS since you filed. Filing more than one original return for the
same year, or sending in more than one
copy of the same return (unless we ask
you to do so), could delay your refund.

-78-

• Make sure that if you, your spouse
with whom you are filing a joint return,
or your dependent was enrolled in Marketplace coverage, and advance payments of the premium tax credit were
made for the coverage, that you attach
Form 8962. For tax years other than
2020, you may have to repay excess advance payments, even if someone else
enrolled you, your spouse, or your dependent in the Marketplace coverage.
Excess advance payments may also have
to be repaid if you enrolled someone in
Marketplace coverage, you don't claim
that individual as a dependent, and no
one else claims that individual as a dependent. See the instructions for Schedule 2, line 2, and the Instructions for
Form 8962. You or whoever enrolled
you should have received Form 1095-A
from the Marketplace with information
about who was covered and any advance
payments of the premium tax credit.

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

Income Tax Withholding
and Estimated Tax
Payments for 2024
You

can

use

the

Tax

If your SSN has been lost or stolen or
you suspect you are a victim of tax-related identity theft, visit IRS.gov/
IdentityTheft to learn what steps you
should take.
Victims of identity theft who are experiencing economic harm or a systemic
problem, or are seeking help in resolving tax problems that haven't been resolved through normal channels, may be
eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS by
calling the National Taxpayer Advocate
helpline at 877-777-4778. People who
are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD
equipment
can
call
800-829-4059. Deaf or hard-of-hearing
individuals can also contact the IRS
through Telecommunications Relay
Services at FCC.gov/TRS.
Protect yourself from suspicious
emails, phishing schemes, and phone
scams. Phishing is the creation and use
of email and websites designed to mimic
legitimate business emails and websites.
The most common form is sending an
email to a user falsely claiming to be an
established legitimate enterprise in an
attempt to scam the user into surrendering private information that will be used
for identity theft.

victim
of
identity
theft,
see
www.IdentityTheft.gov and Pub. 5027.
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
866-653-4261.

TREASURY/IRS
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TIP Withholding Estimator instead

of Pub. 505 or the worksheets
included with Form W-4 or W-4P to determine whether you need to have your
withholding increased or decreased.

In general, you don’t have to make
estimated tax payments if you expect
that your 2024 Form 1040 or 1040-SR
will show a tax refund or a tax balance
due of less than $1,000. If your total estimated tax for 2024 is $1,000 or more,
see Form 1040-ES and Pub. 505 for a
worksheet you can use to see if you have
to make estimated tax payments. For
more details, see Pub. 505.

Secure Your Tax
Records From Identity
Theft

All taxpayers can now apply

TIP for an Identity Protection PIN
(IP PIN). Use the Get An IP
PIN tool on IRS.gov to request an IP
PIN, file Form 15227 if your AGI on
your last filed return is less than
$73,000 ($146,000 if married filing
jointly), or make an appointment to visit
a Taxpayer Assistance Center.

Identity theft occurs when someone
uses your personal information, such as
your name, social security number
(SSN), or other identifying information,
without your permission to commit
fraud or other crimes. An identity thief
may use your SSN to get a job or may
file a tax return using your SSN to receive a refund.
To reduce your risk:
• Protect your SSN,
• Ensure your employer is protecting
your SSN, and
• Be careful when choosing a tax return preparer.
If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to the
name and phone number printed on the
IRS notice or letter. For more information, see Pub. 5027.

The IRS doesn't initiate contact with
taxpayers via emails. Also, the IRS
doesn't request detailed personal information through email or ask taxpayers
for the PIN numbers, passwords, or similar secret access information for their
credit card, bank, or other financial accounts.
If you receive an unsolicited email
claiming to be from the IRS, forward the
message to [email protected]. For more
information, go to IRS.gov/Phishing.
You may also report misuse of the IRS
name, logo, forms, or other IRS property
to the Treasury Inspector General for
Tax Administration toll free at
800-366-4484. People who are deaf,
hard of hearing, or have a speech disability and who have access to TTY/TDD
equipment can call 800-877-8339. You
can forward suspicious emails to the
Federal Trade Commission (FTC) at
[email protected] or report them at ftc.gov/
complaint. You can contact them at
www.ftc.gov/idtheft or 877-IDTHEFT
(877-438-4338). If you have been the

-79-

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

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

How Do You Make a Gift
To Reduce Debt Held By
the Public?

If you wish to do so, make a check payable to “Bureau of the Fiscal Service.”
You can send it to: Bureau of the Fiscal
Service, Attn: Dept G, P.O. Box 2188,
Parkersburg, WV 26106-2188. Or you
can enclose the check with your income
tax return when you file. In the memo
section of the check, make a note that it
is a gift to reduce the debt held by the
public. Don’t add your gift to any tax
you may owe. See the instructions for
line 37 for details on how to pay any tax
you owe. For information on how to
make this type of gift online, go to
TreasuryDirect.gov/Help-Center/PublicDebt-FAQs/#DebtFinance and click on
“How do you make a contribution to reduce the debt?”
You may be able to deduct this

TIP gift on your 2024 tax return.

How Long Should
Records Be Kept?
Keep a copy of your tax return, worksheets you used, and records of all items
appearing on it (such as Forms W-2 and
1099) until the statute of limitations runs
out for that return. Usually, this is 3
years from the date the return was due or
filed or 2 years from the date the tax was
paid, whichever is later. You should
keep some records longer. For example,
keep property records (including those
on your home) as long as they are nee-

ded to figure the basis of the original or
replacement property. For more details,
see chapter 1 of Pub. 17.

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

the deceased taxpayer didn't have to file
a return but had tax withheld, a return
must be filed to get a refund. The person
who files the return must enter “Deceased,” the deceased taxpayer's name,
and the date of death across the top of
the return. If this information isn't provided, it may delay the processing of the
return.

How To Get Tax Help
If you have questions about a tax issue;
need help preparing your tax return; or
want to download free publications,
forms, or instructions, go to IRS.gov to
find resources that can help you right
away.
Preparing and filing your tax return.
After receiving all your wage and earnings statements (Forms W-2, W-2G,
1099-R, 1099-MISC, 1099-NEC, etc.);
unemployment compensation statements
(by mail or in a digital format) or other
government payment statements (Form
1099-G); and interest, dividend, and retirement statements from banks and investment firms (Form 1099), you have
several options to choose from to prepare and file your tax return. You can
prepare the return yourself, see if you
qualify for free tax preparation, or hire a
tax professional to prepare your return.
Free options for tax preparation. Go
to IRS.gov to see your options for preparing and filing your return online or in
your local community, if you qualify,
which include the following.
• Free File. This program lets you
prepare and file your federal individual
income tax return for free using
brand-name-tax preparation-and-filing
software or Free File fillable forms.
However, state tax preparation may not
be available through Free File. Go to
IRS.gov/FreeFile to see if you qualify
for free online federal tax preparation,
e-filing, and direct deposit or payment
options.
• VITA. The Volunteer Income Tax
Assistance (VITA) program offers free
tax help to people with low-to-moderate
incomes, persons with disabilities, and
limited-English-speaking taxpayers who
need help preparing their own tax returns. Go to IRS.gov/VITA, download the
free IRS2Go app, or call 800-906-9887
for information on free tax return preparation.
• TCE. The Tax Counseling for the
Elderly (TCE) program offers free tax
help for all taxpayers, particularly those
who are 60 years of age and older. TCE
volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to
IRS.gov/TCE, download the free
IRS2Go app, or call 888-227-7669 for

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You can file Form 1040-X electronically with tax filing software to amend
2021 or later Forms 1040 and 1040-SR.
See
IRS.gov.Filing/Amended-ReturnFrequently-Asked-Questions for more
information.
Use the Where's My Amended Return
application on IRS.gov to track the status of your amended return. It can take
up to 3 weeks from the date you mailed
it to show up in our system.

Need a Copy of Your Tax
Return Information?
Tax return transcripts are free and are
generally used to validate income and
tax filing status for mortgage applications, student and small business loan
applications, and during tax return preparation. To get a free transcript:
• Visit IRS.gov/Transcript,
• Use Form 4506-T or 4506T-EZ, or
• Call us at 800-908-9946.
If you need a copy of your actual tax
return, use Form 4506. There is a fee for
each return requested. See Form 4506
for the current fee. If your main home,
principal place of business, or tax records are located in a federally declared
disaster area, this fee will be waived.

Death of a Taxpayer
If a taxpayer died before filing a return
for 2023, 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

If your spouse died in 2023 and you
didn't remarry in 2023, or if your spouse
died in 2024 before filing a return for
2023, you can file a joint return. A joint
return should show your spouse's 2023
income before death and your income
for all of 2023. Enter “Filing as surviving spouse” in the area where you sign
the return. If someone else is the personal representative, they must also sign.

All payers of income, including financial institutions, should be promptly
notified of the taxpayer's death. This
will ensure the proper reporting of income earned by the taxpayer's estate or
heirs. A deceased taxpayer's social security number shouldn't be used for tax
years after the year of death, except for
estate tax return purposes.

Claiming a Refund for a
Deceased Taxpayer

If you are filing a joint return with your
deceased spouse, you only need to file
the tax return to claim the refund. If you
are a court-appointed representative, file
the return and include a copy of the certificate that shows your appointment. All
other filers requesting the deceased taxpayer's refund must file the return and
attach Form 1310.
For more details, use Tax Topic 356
or see Pub. 559.

Past Due Returns
If you or someone you know needs to
file past due tax returns, use Tax Topic
153 or go to IRS.gov/Individuals for
help in filing those returns. Send the return to the address that applies to you in
the latest Form 1040 and 1040-SR instructions. For example, if you are filing
a 2020 return in 2024, 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.

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information on free tax return preparation.
• MilTax. Members of the U.S.
Armed Forces and qualified veterans
may use MilTax, a free tax service offered by the Department of Defense
through Military OneSource. For more
information, go to MilitaryOneSource
(MilitaryOneSource.mil/MilTax).
Also, the IRS offers Free Fillable
Forms, which can be completed online
and then filed electronically regardless
of income.
Using online tools to help prepare
your return. Go to IRS.gov/Tools for
the following.
• The Earned Income Tax Credit
Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the EIC.
• The Online EIN Application
(IRS.gov/EIN) helps you get an employer identification number (EIN) at no
cost.
• The Tax Withholding Estimator
(IRS.gov/W4App) makes it easier for you
to estimate the federal income tax you
want your employer to withhold from
your paycheck. This is tax withholding.
See how your withholding affects your
refund, take-home pay, or tax due.
• The First-Time Homebuyer Credit
Account Look-up (IRS.gov/HomeBuyer)
tool provides information on your repayments and account balance.
• The Sales Tax Deduction
Calculator (IRS.gov/SalesTax) figures
the amount you can claim if you itemize
deductions on Schedule A (Form 1040).
Getting answers to your tax questions.
On IRS.gov, you can get up-to-date information on current events and changes
in tax law.
• IRS.gov/Help: A variety of tools to
help you get answers to some of the
most common tax questions.
• IRS.gov/ITA: The Interactive Tax
Assistant, a tool that will ask you questions and, based on your input, provide
answers on a number of tax law topics.
• IRS.gov/Forms: Find forms, instructions, and publications. You will
find details on the most recent tax
changes and interactive links to help you
find answers to your questions.
• You may also be able to access tax
law information in your electronic filing
software.

Need someone to prepare your tax return? There are various types of tax return preparers, including enrolled
agents, certified public accountants
(CPAs), accountants, any many others
who don’t have professional credentials.
If you choose to have someone prepare
your tax return, choose that preparer
wisely. A paid tax preparer is:
• Primarily responsible for the overall substantive accuracy of your return,
• Required to sign the return, and
• Required to include their preparer
tax identification number (PTIN).
Although the tax preparer always
signs the return, you’re ultimately responsible for providing all the information required for the preparer to accurately prepare your return. Anyone paid
to prepare tax returns for others should
have a thorough understanding of tax
matters. For more information on how to
choose a tax preparer, go to Tips for
Choosing a Tax Preparer on IRS.gov.
Coronavirus. Go
to
IRS.gov/
Coronavirus for links to information on
the impact of the coronavirus, as well as
tax relief available for individuals and
families, small businesses, and tax-exempt organizations.
Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online services at SSA.gov/employer for
fast, free, and secure online W-2 filing
options to CPAs, accountants, enrolled
agents, and individuals who process
Form W-2, Wage and Tax Statement,
and Form W-2c, Corrected Wage and
Tax Statement.
IRS social media. Go to IRS.gov/
SocialMedia to see the various social
media tools the IRS uses to share the latest information on tax changes, scam
alerts, initiatives, products, and services.
At the IRS, privacy and security are our
highest priority. We use these tools to
share public information with you.
Don’t post your social security number
(SSN) or other confidential information
on social media sites. Always protect
your identity when using any social networking site.
The following IRS YouTube channels
provide short, informative videos on
various tax-related topics in English,
Spanish, and ASL.

•
•
•

Youtube.com/irsvideos.
Youtube.com/irsvideosmultilingua.
Youtube.com/irsvideosASL.
Watching IRS videos. The IRS Video
portal (IRSvideos.gov) contains video
and audio presentations for individuals,
small businesses, and tax professionals.
Online tax information in other languages. You can find information on
IRS.gov/MyLanguage if English isn’t
your native language.
Free Over-the-Phone Interpreter
(OPI) Service. The IRS is committed to
serving our multilingual customers by
offering OPI services. The OPI Service
is a federally funded program and is
available at Taxpayer Assistance Centers
(TACs), other IRS offices, and every VITA/TCE return site. The OPI Service is
accessible in more than 350 languages.
Accessibility Helpline available for
taxpayers with disabilities. Taxpayers
who need information about accessibility services can call 833-690-0598. The
Accessibility Helpline can answer questions related to current and future accessibility products and services available
in alternative media formats (for example, braille, large print, audio, etc.). The
Accessibility Helpline does not have access to your IRS account. For help with
tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp.
Note. Form 9000, Alternative Media
Preference, or Form 9000(SP) allows
you to elect to receive certain types of
written correspondence in the following
formats.
• Standard Print.
• Large Print.
• Braille.
• Audio (MP3).
• Plain Text File (TXT).
• Braille Ready File (BRF).
Disasters. Go to Disaster Assistance
and Emergency Relief for Individuals
and Businesses to review the available
disaster tax relief.
Getting tax forms and publications.
Go to IRS.gov/Forms to view, download,
or print all the forms, instructions, and
publications you may need. Or, you can
to go IRS.gov/OrderForms to place an
order.
Getting tax publications and instructions in eBook format. You can also
download and view popular tax

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publications and instructions (including
the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/
eBooks.
Note. IRS eBooks have been tested
using Apple’s iBooks for iPad. Our
eBooks haven’t been tested on other
dedicated eBook readers, and eBook
functionality may not operate as intended.
Access your online account (individual taxpayers only). Go to IRS.gov/
Account to securely access information
about your federal tax account.
• View the amount you owe and a
breakdown by tax year.
• See payment plan details or apply
for a new payment plan.
• Make a payment or view 5 years of
payment history and any pending or
scheduled payments.
• Access your tax records, including
key data from your most recent tax return, and transcripts.
• View digital copies of select notices from the IRS.
• Approve or reject authorization requests from tax professionals.
• View your address on file or manage your communication preferences.
Tax Pro Account. This tool lets your
tax professional submit an authorization
request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount.
Using direct deposit. The fastest way
to receive a tax refund is to file electronically and choose direct deposit, which
securely and electronically transfers
your refund directly into your financial
account. Direct deposit also avoids the
possibility that your check could be lost,
stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers
use direct deposit to receive their refunds. If you don’t have a bank account,
go to IRS.gov.DirectDeposit for more information on where to find a bank or
credit union that can open an account
online.
Getting a transcript of your return.
The quickest way to get a copy of your
tax transcript is to go to IRS.gov/
Transcripts. Click on either “Get Transcript Online” or “Get Transcript by
Mail” to order a free copy of your transcript. If you prefer, you can order your
transcript by calling 800-908-9946.

Reporting and resolving your tax-related identity theft issues.
• Tax-related identity theft happens
when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to
file a fraudulent return or to claim a refund or credit.
• The IRS doesn’t initiate contact
with taxpayers by email, text messages
(including shortened links), telephone
calls, or social media channels to request
or verify personal or financial information. This includes requests for personal
identification numbers (PINs), passwords, or similar information for credit
cards, banks, or other financial accounts.
• Go to IRS.gov/IdentityTheft, the
IRS Identity Theft Central webpage, for
information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN
has been lost or stolen or you suspect
you’re a victim of tax-related identity
theft, you can learn what steps you
should take.
• Get an Identity Protection PIN (IP
PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the
misuse of their SSNs on fraudulent federal income tax returns. When you have
an IP PIN, it prevents someone else
from filing a tax return with your SSN.
To learn more, go to IRS.gov/IPPIN.
Ways to check on the status of your
refund.
• Go to IRS.gov/Refunds.
• Download the official IRS2Go app
to your mobile device to check your refund status.
• Call the automated refund hotline
at 800-829-1954. See Refund Information, later.
Making a tax payment. Go to IRS.gov/
Payments for information on how to
make a payment using any of the following options.
• IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.
• Debit or Credit Card: Choose an
approved payment processor to pay online or by phone.
• Electronic Funds Withdrawal:
Schedule a payment when filing your
federal taxes using tax return prepara-

tion software or through a tax professional.
• Electronic Federal Tax Payment
System: Best option for businesses. Enrollment is required.
• Check or Money Order: Mail your
payment to the address listed on the notice or instructions.
• Cash: You may be able to pay your
taxes with cash at a participating retail
store.
• Same-Day Wire: You may be able
to do same-day wire from your financial
institution. Contact your financial institution for availability, cost, and time
frames.
Note. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by
phone, or from a mobile device using
the IRS2Go app are safe and secure.
Paying electronically is quick, easy, and
faster than mailing in a check or money
order.
What if I can’t pay now? Go to
IRS.gov/Payments for more information
about your options.
• Apply for an online payment
agreement (IRS.gov/OPA) to meet your
tax obligation in monthly installments if
you can't pay your taxes in full today.
Once you complete the online process,
you will receive immediate notification
of whether your agreement has been approved.
• Use the Offer in Compromise PreQualifier to see if you can settle your tax
debt for less than the full amount you
owe. For more information on the Offer
in Compromise program, go to IRS.gov/
OIC.
Filing an amended return. Go to
IRS.gov/Form1040X for information and
updates.
Checking the status of your amended
return. Go to IRS.gov/WMAR to track
the status of Form 1040-X amended returns. Note it can take up to 3 weeks
from the date you filed your amended
return for it to show up in our system,
and processing it can take up to 16
weeks.
Understanding an IRS notice or letter
you’ve received. Go to IRS.gov/Notices
to find additional information about responding to an IRS notice or letter.

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Note. You can use Schedule LEP
(Form 1040), Request for Change in
Language Preference, to state a preference to receive notices, letters, or other
written communications from the IRS in
an alternative language. You may not
immediately receive written communications in the requested language. The
IRS’s commitment to LEP taxpayers is
part of a multi-year timeline that is
scheduled to begin providing translations in 2023. You will continue to receive communications, including notices
and letters in English, until they are
translated to your preferred language.
Contacting your local IRS office.
Keep in mind, many questions can be
answered on IRS.gov without visiting an
IRS TAC. Go to IRS.gov/LetUsHelp for
the topics people ask about most. If you
still need help, IRS TACs provide tax
help when a tax issue can’t be handled
online or by phone. All TACs now provide service by appointment, so you’ll
know in advance that you can get the
service you need without long wait
times. Before you visit, go to IRS.gov/
TACLocator to find the nearest TAC and
to check hours, available services, and
appointment options. Or, on the IRS2Go
app, under the Stay Connected tab,
choose the Contact Us option and click
on “Local Offices.”

If you choose to include interest or
penalties (other than the estimated tax
penalty) with your payment, identify and
enter the amount in the bottom margin
of Form 1040 or 1040-SR, page 2. Don’t
include interest or penalties (other than
the estimated tax penalty) in the amount
you owe on line 37. For more information on the estimated tax penalty, see
Line 38, earlier.

be $485 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 isn't
paid. The penalty can be as much as
25% of the unpaid amount. It applies to
any unpaid tax on the return. This penalty is in addition to interest charges on
late payments.
Frivolous return. In addition to any
other penalties, the law imposes a penalty of $5,000 for filing a frivolous return.
A frivolous return is one that doesn't
contain information needed to figure the
correct tax or shows a substantially incorrect tax because you take a frivolous
position or desire to delay or interfere
with the tax laws. This includes altering
or striking out the preprinted language
above the space where you sign. For a
list of positions identified as frivolous,
see Notice 2010-33, 2010-17 I.R.B. 609,
available
at
IRS.gov/irb/
2010-17_IRB#NOT-2010-33.
Other. Other penalties can be imposed
for, among other things, negligence,
substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and
fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 17 for details on some
of these penalties.

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Interest and Penalties
You don’t have to figure the amount of
any interest or penalties you may owe.
We will send you a bill for any amount
due.

Interest

We will charge you interest on taxes not
paid by their due date, even if an extension of time to file is granted. We will
also charge you interest on penalties imposed for failure to file, negligence,
fraud, substantial or gross valuation misstatements, substantial understatements
of tax, and reportable transaction understatements. Interest is charged on the
penalty from the due date of the return
(including extensions).

Penalties

Late filing. If you don’t file your return
by the due date (including extensions),
the penalty is usually 5% of the amount
due for each month or part of a month
your return is late, unless you have a
reasonable explanation. If you have a
reasonable explanation for filing late, include it with your return. The penalty
can be as much as 25% of the tax due.
The penalty is 15% per month, up to a
maximum of 75%, if the failure to file is
fraudulent. If your return is more than
60 days late, the minimum penalty will

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Refund Information
To check the status
of your refund, go
to IRS.gov/Refunds
or use the free IRS2Go app, 24 hours a
day, 7 days a week. Information about
your refund will generally be available
within 24 hours after the IRS receives
your e-filed return or 4 weeks after you
mail a paper return. But if you filed
Form 8379 with your return, allow 14
weeks (11 weeks if you filed electronically) before checking your refund status.

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

Refund information is also available
in Spanish at IRS.gov/Spanish and
800-829-1954.

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The IRS can’t issue refunds before
mid-February 2024 for returns that
claim the earned income credit or the
additional child tax credit. This delay
applies to the entire refund, not just the
portion associated with these credits.
To use Where's My Refund,
have a copy of your tax return
handy. You will need to enter
the following information from your return:

• Your social security number (or individual taxpayer identification number),
• Your filing status, and
• The exact whole dollar amount of
your refund.

Updates to refund status are

TIP made once a day—usually at
night.

If you don’t have Internet access,
you
can
call
800-829-1954, 24 hours a day,
7 days a week, for automated refund information. Our phone and walk-in assistors can research the status of your refund only if it's been 21 days or more
since you filed electronically or more
than 6 weeks since you mailed your paper return.

Don’t send in a copy of your return
unless asked to do so.
To get a refund, you must generally
file your return within 3 years from the
date the return was due (including extensions).

Where's My Refund doesn't track refunds that are claimed on an amended
tax return.

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Instructions for Schedule 1
Additional Income and Adjustments to Income

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General Instructions

Use Schedule 1 to report income or adjustments to income that can’t be entered directly on Form 1040, 1040-SR,
or 1040-NR.
Additional income is entered on
Schedule 1, Part I. The amount on
line 10 of Schedule 1 is entered on Form
1040, 1040-SR, or 1040-NR, line 8.

Adjustments to income are entered on
Schedule 1, Part II. The amount on
line 26 is entered on Form 1040,
1040-SR, or 1040-NR, line 10.

Additional Income
Line 1

Taxable Refunds, Credits, or
Offsets of State and Local
Income Taxes

None of your refund is taxable

TIP if, in the year you paid the tax,
you either (a) didn't itemize deductions, or (b) elected to deduct state
and local general sales taxes instead of
state and local income taxes.
If you received a refund, credit, or
offset of state or local income taxes in
2023, you may be required to report this
amount. If you didn't receive a Form
1099-G, check with the government
agency that made the payments to you.
Your 2023 Form 1099-G may have been
made available to you only in an electronic format, and you will need to get
instructions from the agency to retrieve
this document. Report any taxable refund you received even if you didn't receive Form 1099-G.
If you chose to apply part or all of the
refund to your 2023 estimated state or
local income tax, the amount applied is
treated as received in 2023. If the refund
was for a tax you paid in 2022 and you

deducted state and local income taxes on
your 2022 Schedule A, use the State and
Local Income Tax Refund Worksheet in
these instructions to see if any of your
refund is taxable.
Exception. See Itemized Deduction Recoveries in Pub. 525 instead of using the
State and Local Income Tax Refund
Worksheet in these instructions if any of
the following applies.
1. You received a refund in 2023
that is for a tax year other than 2022.
2. You received a refund other than
an income tax refund, such as a general
sales tax or real property tax refund, in
2023 of an amount deducted or credit
claimed in an earlier year.
3. You had taxable income on your
2022 Form 1040 or 1040-SR, line 15,
but no tax on your Form 1040 or
1040-SR, line 16, because of the 0% tax
rate on net capital gain and qualified
dividends in certain situations.
4. Your 2022 state and local income
tax refund is more than your 2022 state
and local income tax deduction minus
the amount you could have deducted as
your 2022 state and local general sales
taxes.
5. You made your last payment of
2022 estimated state or local income tax
in 2023.
6. You owed alternative minimum
tax in 2022.
7. You couldn't use the full amount
of credits you were entitled to in 2022
because the total credits were more than
the amount shown on your 2022 Form
1040 or 1040-SR, line 16.
8. You could be claimed as a dependent by someone else in 2022.
9. You received a refund because of
a jointly filed state or local income tax
return, but you aren't filing a joint 2023
Form 1040 or 1040-SR with the same
person.

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Lines 2a and 2b
Alimony Received

Line 2a

Enter amounts received as alimony or
separate maintenance pursuant to a divorce or separation agreement entered
into on or before December 31, 2018,
unless that agreement was changed after
December 31, 2018, to expressly provide that alimony received isn't included
in your income. Alimony received is not
included in your income if you entered
into a divorce or separation agreement
after December 31, 2018. If you are including alimony in your income, you
must let the person who made the payments know your social security number. If you don’t, you may have to pay a
penalty. For more details, see Pub. 504.
If you are including alimony payments from more than one divorce or
separation agreement in your income,
enter the total of all alimony received on
line 2a.
Line 2b
On line 2b, enter the month and year of
your original divorce or separation
agreement that relates to the alimony
payment, if any, reported on line 2a.
If you have alimony payments from
more than one divorce or separation
agreement, on line 2b enter the month
and year of the divorce or separation
agreement for which you received the
most income. Attach a statement listing
the month and year of the other agreements.

Line 3
Business Income or (Loss)
If you operated a business or practiced
your profession as a sole proprietor, report your income and expenses on
Schedule C.

State and Local Income Tax Refund Worksheet—Schedule 1, Line 1
Before you begin:
1.
2.

Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of
Pub. 525 to figure if any of your refund is taxable.

Enter the income tax refund from Form(s) 1099-G (or similar statement). But don’t enter more than the amount
of your state and local income taxes shown on your 2022 Schedule A, line 5d . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property
taxes paid in 2022 (generally, this is the amount reported on your 2022 Schedule A, line 5d), more than the
amount on your 2022 Schedule A, line 5e?

1.

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3.

No. Enter the amount from line 1 on line 3 and go to line 4.
Yes. Subtract the amount on your 2022 Schedule A, line 5e,
from the amount of state and local income taxes (or
general sales taxes), real estate taxes, and personal
property taxes paid in 2022 (generally, this is the amount
reported on your 2022 Schedule A, line 5d).
Is the amount on line 1 more than the amount on line 2?
No.

STOP

None of your refund is taxable.

Yes. Subtract line 2 from line 1.

4.

2.

3.

Enter your total itemized deductions from your 2022 Schedule A, line 17.

4.

Note. If the filing status on your 2022 Form 1040 or 1040-SR was married filing separately and
your spouse itemized deductions in 2022, skip lines 5 through 7, enter the amount from line 4
on line 8, and go to line 9.

5.

Enter the amount shown below for the filing status claimed on your
2022 Form 1040 or 1040-SR.

•
•
•

6.

Single or married filing separately—$12,950
Married filing jointly or qualifying surviving spouse—$25,900
Head of household—$19,400

5.

Check any boxes that apply.*

You were born before January 2, 1958.

You are blind.

Spouse was born before January 2, 1958.

Spouse is blind.

No boxes checked. Enter -0-.
Multiply the number of boxes checked by $1,400 ($1,750
if your 2022 filing status was single or head of household).

6.

*If your filing status is married filing separately, you can check the boxes for your spouse only
if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on
another person's return.
7.

Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8.

Is the amount on line 7 less than the amount on line 4?
No.

9.

STOP

None of your refund is taxable.

Yes. Subtract line 7 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

Taxable part of your refund. Enter the smaller of line 3 or line 8 here and on Schedule 1, line 1 . . . . . . . . . . .

9.

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Line 4
Other Gains or (Losses)
If you sold or exchanged assets used in a
trade or business, see the Instructions for
Form 4797.

have any business expenses. Also don’t
report on lines 8a through 8z any nonemployee compensation shown on Form
1099-MISC, 1099-NEC, or 1099-K (unless it isn't self-employment income,
such as income from a hobby or a
sporadic activity). Instead, see the Instructions for Recipient included on
Form 1099-MISC, 1099-NEC, or
1099-K to find out where to report that
income. For more information about
what is being reported on Form 1099-K,
see the Instructions for Payee included
on that form and visit IRS.gov/1099K.

number). The amount from Form 2555,
line 45, will be subtracted from the other
amounts of income listed on lines 8a
through 8c and lines 8e through 8z.
Complete the Foreign Earned Income
Tax Worksheet if you enter an amount
on Form 2555, line 45.

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Line 7

Unemployment Compensation

You should receive a Form 1099-G
showing in box 1 the total unemployment compensation paid to you in 2023.
Report this amount on line 7.
If the amount reported in box 1
of your Form(s) 1099-G is inCAUTION correct, report on line 7 only
the actual amount of unemployment
compensation paid to you in 2023.

!

If you made contributions to a governmental unemployment compensation
program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you
report on line 7 by those contributions.
If you are itemizing deductions, see the
instructions on Form 1099-G.
If you received an overpayment of
unemployment compensation in 2023
and you repaid any of it in 2023, subtract the amount you repaid from the total amount you received. Enter the result
on line 7. Also enter “Repaid” and the
amount you repaid on the dotted line
next to line 7. If, in 2023, you repaid
more than $3,000 of unemployment
compensation that you included in gross
income in an earlier year, see Repayments in Pub. 525 for details on how to
report the payment.
If you received unemployment
TIP compensation in 2023, your
state may issue an electronic
Form 1099-G instead of it being mailed
to you. Check your state's unemployment
compensation website for more information.

Lines 8a Through 8z
Other Income
Do not report on lines 8a
through 8z any income from
CAUTION self-employment
or fees received as a notary public. Instead, you
must use Schedule C, even if you don’t

!

Line 8e

Income from Form 8853. Enter the total of the amounts from Form 8853,
lines 8, 12, and 26. See Pub. 969.
You may have to pay an additional tax if you received a taxCAUTION able distribution from an Archer MSA or Medicare Advantage MSA.
See the Instructions for Form 8853.

!

Line 8a

Net operating loss (NOL) deduction.
Enter any NOL deduction from an earlier year. Enter the amount in the preprinted parentheses (as a negative number).
The amount of your deduction will be
subtracted from the other amounts of income listed on lines 8b through 8z. See
Pub. 536 for details.

Line 8f

Income from Form 8889. Enter the total of the amounts from Form 8889,
lines 16 and 20.
You may have to pay an additional tax if you received a taxCAUTION able distribution from a health
savings account. See the Instructions for
Form 8889.

!

Line 8b

Gambling. Enter any gambling winnings. Gambling winnings include lotteries, raffles, a lump-sum payment from
the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for
Schedule A, line 16.
Attach Form(s) W-2G to Form

TIP 1040 or 1040-SR if any federal
income tax was withheld.
Line 8c
Cancellation of debt. Enter any canceled debt. Canceled debt may be shown
in box 2 of Form 1099-C. However, part
or all of your income from cancellation
of debt may be nontaxable. See Pub.
4681 or go to IRS.gov and enter “canceled debt” or “foreclosure” in the
search box.
Line 8d
Foreign earned income exclusion and
housing exclusion from Form 2555.
Enter the amount of your foreign earned
income and housing exclusion from
Form 2555, line 45. Enter the amount in
the preprinted parentheses (as a negative

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Line 8h
Jury duty pay. Enter any jury duty pay
and see the instructions for line 24a.
Line 8i
Prizes and awards. Enter prizes and
awards but see the instructions for
line 8m, Olympic and Paralympic medals and USOC prize money, later.
Line 8j
Activity not engaged in for profit income. See Pub. 525.
Line 8k
Stock options. Enter any income from
the exercise of stock options not otherwise reported on Form 1040 or
1040-SR, line 1h.
Line 8l
Income from the rental of personal
property if you engaged in the rental
for profit but were not in the business

of renting such property. Also see the
instructions for line 24b, later.
Line 8m
Olympic and Paralympic medals and
USOC prize money. The value of
Olympic and Paralympic medals and the
amount of United States Olympic Committee (USOC) prize money you receive
on account of your participation in the
Olympic or Paralympic Games may be
nontaxable. These amounts should be reported to you in box 3 of Form
1099-MISC. To see if these amounts are
nontaxable, first figure your adjusted
gross income, including the amount of
your medals and prize money.
If your adjusted gross income is not
more than $1,000,000 ($500,000 if married filing separately), these amounts are
nontaxable and you should include the
amount in box 3 of Form 1099-MISC on
line 8m, then subtract it by including it
on line 24c.

If you made a section 962 election and have an income incluCAUTION sion
under section 951 or
951A, do not report that income on
line 8n or 8o, as applicable. Instead, report the tax with respect to the section
962 election on Form 1040 or 1040-SR,
line 16, and attach a statement showing
how you figured the tax that includes the
gross amounts of section 951 and section 951A income.

!

ble payments, or you received nontaxable payments that you didn’t report on
line 1a, and choose to include nontaxable amounts in earned income for purposes of claiming a credit or other tax benefit, report the amount on Form 1040 or
1040-SR, line 1d. Then, on line 8s enter
the total amount of the nontaxable payments reported on Form 1040 or
1040-SR, line 1a or 1d, in the entry
space in the preprinted parentheses (as a
negative number). For more information
about these payments, see Pub. 525.

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Line 8n

Section 951(a) inclusion. Section 951
generally requires that a U.S. shareholder of a controlled foreign corporation include in income its pro rata share of the
corporation's subpart F income and its
amount determined under section 956.
Enter on line 8n from your Forms 5471
the sum of any amounts reported on
Schedule I, lines 1a through h and line 2.
Remember to attach copies of your
Forms 5471 to your return.
Line 8o

Section 951A(a) inclusion. Section
951A generally requires that a U.S.
shareholder of a controlled foreign corporation include in income its global intangible low-taxed income (GILTI). Enter on line 8o from your Forms 8992 the
sum of any amounts reported on Part II,
line 5. Remember to attach copies of
your Forms 8992.

Line 8p

461(l) excess business loss adjustment.
Enter the amount of your excess business loss from Form 461, line 16.
Line 8q

Taxable distributions from an ABLE
account. Distributions from this type of
account may be taxable if (a) they are
more than the designated beneficiary's
qualified disability expenses, and (b)
they were not included in a qualified
rollover. See Pub. 907 for more information.
You may have to pay an additional tax if you received a taxCAUTION able distribution from an ABLE
account. See the Instructions for Form
5329.

!

Line 8r
Scholarship and fellowship grants not
reported on Form W-2. Enter the
amount of scholarship and fellowship
grants not reported on Form W-2. However, if you were a degree candidate, include on line 8r 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 8r.

Line 8t

Pension or annuity from a nonqualified deferred compensation plan or a
nongovernmental section 457 plan.
Enter the amount that you received as a
pension or annuity from a nonqualified
deferred compensation plan or a nongovernmental 457 plan. This may be
shown in box 11 of Form W-2. If you
received such an amount but box 11 is
blank, contact your employer or the payer for the amount received.
Line 8u

Wages earned while incarcerated. Enter the amount that you received for
services performed while an inmate in a
penal institution. You may receive
Form(s) W-2 or Form(s) 1099.
Line 8z

Other income. Use line 8z to report
any taxable income not reported elsewhere on your return or other schedules.
List the type and amount of income. If
necessary, include a statement showing
the required information. For more details, see Miscellaneous Income in Pub.
525.
If you received a Form 1099-K

TIP for a personal item that you

Line 8s
Nontaxable amount of Medicaid waiver payments included on Form 1040,
line 1a or 1d. Certain Medicaid waiver
payments you received for caring for
someone living in your home with you
may be nontaxable. If nontaxable payments were reported to you in box 1 of
Form(s) W-2, report the amount on
Form 1040 or 1040-SR, line 1a. If you
did not receive a Form W-2 for nontaxa-

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sold at a gain, don’t report this
amount on line 8z, instead report it as
you would report any other capital gain
on Form 8949 and Schedule D.
Examples of income to report on
line 8z include the following.
• Reimbursements or other amounts
received for items deducted in an earlier
year, such as medical expenses, real estate taxes, general sales taxes, or home
mortgage interest. See Recoveries in

Pub. 525 for details on how to figure the
amount to report.
• Reemployment trade adjustment
assistance (RTAA) payments. These
payments should be shown in box 5 of
Form 1099-G.
• Loss on certain corrective distributions of excess deferrals. See Retirement
Plan Contributions in Pub. 525.
• Dividends on insurance policies if
they exceed the total of all net premiums
you paid for the contract.
• Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible
personal property. See Fractional Interest in Tangible Personal Property in
Pub. 526. Interest and an additional 10%
tax apply to the amount of the recapture.
See the instructions for Schedule 2,
line 17g.
• Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property
within 3 years of the contribution. See
Recapture if no exempt use in Pub. 526.
• Taxable part of disaster relief payments. See Pub. 525 to figure the taxable part, if any. If any of your disaster
relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable
part.
• Taxable distributions from a Coverdell education savings account (ESA)
or a qualified tuition program (QTP).
Distributions from these accounts may
be taxable if (a) in the case of distributions from a QTP, they are more than the
qualified higher education expenses of
the designated beneficiary in 2023 or, in
the case of distributions from an ESA,
they are more than the qualified education expenses of the designated beneficiary in 2023; and (b) they were not included in a qualified rollover. Nontaxable distributions from these accounts
don’t have to be reported on Form 1040
or 1040-SR. This includes rollovers and
qualified higher education expenses refunded to a student from a QTP that
were recontributed to a QTP with the
same designated beneficiary generally
within 60 days after the date of refund.
See Pub. 970.

You may have to pay an additional tax if you received a taxCAUTION able distribution from a Coverdell ESA or a QTP. See the Instructions
for Form 5329.

!

Nontaxable income. Don’t report any
nontaxable income on line 8z. Examples
of nontaxable income include the following.
• Child support.
• Payments you received to help you
pay your mortgage loan under the HFA
Hardest Hit Fund or the Homeowner Assistance Fund.
• Any Pay-for-Performance Success
Payments that reduce the principal balance of your home mortgage under the
Home Affordable Modification Program.
• Life insurance proceeds received
because of someone's death (other than
from certain employer-owned life insurance contracts).
• Gifts and bequests. You may have
to report information on your gifts or bequests on Form 3520, Part IV, if you received:
1. A gift or bequest from a foreign
individual or foreign estate (including
foreign persons related to that foreign
individual or foreign estate) totaling
more than $100,000; or
2. Amounts totaling more than
$18,567 from a foreign corporation or
foreign partnership (including foreign
persons related to such foreign corporations or foreign partnerships) that you
treated as gifts.

If you sold more than one per-

TIP sonal item at a loss or received
more than one Form 1099-K
for personal items you sold at a loss, in
the entry space next to line 8z write
“Form(s) 1099-K Personal Items Sold
at a Loss” and enter the total amount of
the sale proceeds on line 8z.

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See the Instructions for Form 3520.
Form 1099-K loss reporting. If you
sold a personal item at a loss, either report the loss on Form 8949 or report it
on line 8z. If you report the loss on
line 8z, enter the amount of the sale proceeds from Form 1099-K on line 8z. In
the entry space next to line 8z write
“Form 1099-K Personal Item Sold at a
Loss” and also enter the amount of the
sale proceeds. For example, you bought
a couch for $1,000 and sold it through a
third-party vendor for $700, which was
reported on your Form 1099-K. In the
entry space next to line 8z you would
write “Form 1099-K Personal Item Sold
at a Loss - $700.” See the instructions
for line 24z.

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Incorrect Form 1099-K. If you received a Form 1099-K that shows payments you didn’t receive or is otherwise
incorrect and you can’t get it corrected,
enter the amount from Form 1099-K that
was incorrectly reported to you on
line 8z. In the entry space next to line 8z
write “Incorrect Form 1099-K” and also
enter the amount that was incorrectly reported to you. For example, if you received a Form 1099-K that incorrectly
showed $800 of payments to you, you
would enter $800 on line 8z and in the
entry space next to line 8z you would
write “Incorrect Form 1099-K - $800.”
See the instructions for line 24z.

Adjustments to
Income
Line 11

Educator Expenses
If you were an eligible educator in 2023,
you can deduct on line 11 up to $300 of
qualified expenses you paid in 2023. If
you and your spouse are filing jointly
and both of you were eligible educators,
the maximum deduction is $600. However, neither spouse can deduct more
than $300 of their qualified expenses on
line 11. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who
worked in a school for at least 900 hours
during a school year.
Qualified expenses include ordinary
and necessary expenses paid:
• For professional development
courses you have taken related to the
curriculum you teach or to the students
you teach; or
• In connection with books, supplies, equipment (including computer
equipment, software, and services), and
other materials used in the classroom.
An ordinary expense is one that is
common and accepted in your educa-

tional field. A necessary expense is one
that is helpful and appropriate for your
profession as an educator. An expense
doesn’t have to be required to be considered necessary.
Qualified

expenses

include

funding distributions from an IRA) were
made to your HSA for 2023. See Form
8889.

Line 14
Moving Expenses

• You received wages in 2023 from
an S corporation in which you were a
more-than-2% shareholder. Health insurance premiums paid or reimbursed by
the S corporation are shown as wages on
Form W-2.
The insurance plan must be established under your business. Your personal
services must have been a material income-producing factor in the business.
If you are filing Schedule C or F, the
policy can be either in your name or in
the name of the business.
If you are a partner, the policy can be
either in your name or in the name of the
partnership. You can either pay the premiums yourself or your partnership can
pay them and report them as guaranteed
payments. If the policy is in your name
and you pay the premiums yourself, the
partnership must reimburse you and report the premiums as guaranteed payments.
If you are a more-than-2% shareholder in an S corporation, the policy can be
either in your name or in the name of the
S corporation. You can either pay the
premiums yourself or the S corporation
can pay them and report them as wages.
If the policy is in your name and you
pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form
W-2 in 2023 and you also report the premium payments or reimbursements as
wages on Form 1040 or 1040-SR,
line 1a.
But if you were also eligible to participate in any subsidized health plan
maintained by your or your spouse's employer for any month or part of a month
in 2023, amounts paid for health insurance coverage for that month can't be
used to figure the deduction. Also, if
you were eligible for any month or part
of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your
child who was under age 27 at the end
of 2023, don’t use amounts paid for coverage for that month to figure the deduction.

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TIP amounts paid or incurred in

2023 for personal protective
equipment, disinfectant, and other supplies used for the prevention of the
spread of coronavirus.

Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or
physical education.
You must reduce your qualified expenses by the following amounts.
• Excludable U.S. series EE and I
savings bond interest from Form 8815.
• Nontaxable qualified tuition program earnings or distributions.
• Any nontaxable distribution of
Coverdell education savings account
earnings.
• Any reimbursements you received
for these expenses that weren’t reported
to you in box 1 of your Form W-2.
For more details, use Tax Topic 458
or see Pub. 529.

Line 12
Certain Business Expenses of
Reservists, Performing Artists,
and Fee-Basis Government
Officials
Include the following deductions on
line 12.
• Certain business expenses of National Guard and reserve members who
traveled more than 100 miles from home
to perform services as a National Guard
or reserve member.
• Performing-arts-related expenses
as a qualified performing artist.
• Business expenses of fee-basis
state or local government officials.
For more details, see Form 2106.

Line 13
Health Savings Account (HSA)
Deduction
You may be able to take this deduction if
contributions (other than employer contributions, rollovers, and qualified HSA

You can deduct moving expenses if you
are a member of the Armed Forces on
active duty and due to a military order
you move because of a permanent
change of station. Use Tax Topic 455 or
see Form 3903.

Line 15

Deductible Part of
Self-Employment Tax

If you were self-employed and owe
self-employment tax, fill in Schedule SE
to figure the amount of your deduction.
The deductible part of your self-employment tax is on line 13 of Schedule SE.

Line 16

Self-Employed SEP, SIMPLE, and
Qualified Plans

If you were self-employed or a partner,
you may be able to take this deduction.
See Pub. 560 or, if you were a minister,
Pub. 517.

Line 17
Self-Employed Health Insurance
Deduction
You may be able to deduct the amount
you paid for health insurance for yourself, your spouse, and your dependents.
The insurance can also cover your child
who was under age 27 at the end of
2023, even if the child wasn't your dependent. A child includes your son,
daughter, stepchild, adopted child, or
foster child (defined in Who Qualifies as
Your Dependent in the Instructions for
Form 1040).
One of the following statements must
be true.
• You were self-employed and had a
net profit for the year reported on
Schedule C or F.
• You were a partner with net earnings from self-employment.
• You used one of the optional methods to figure your net earnings from
self-employment on Schedule SE.

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Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17
Before you begin:

Be sure you have read the Exceptions in the instructions for this line to see if you can use this worksheet instead of Form 7206 to figure your deduction.

1. Enter the total amount paid in 2023 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2023 for you, your
spouse, and your dependents. Your insurance can also cover your child who was under age 27 at
the end of 2023, even if the child wasn't your dependent. But don’t include amounts for any month
you were eligible to participate in an employer-sponsored health plan or amounts paid from
retirement plan distributions that were nontaxable because you are a retired public safety
officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter your net profit* and any other earned income** from the business under which the insurance
plan is established, minus any deductions on Schedule 1, lines 15 and 16. Don’t include
Conservation Reserve Program payments exempt from self-employment tax . . . . . . . . . . . . . . . . . . .
3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Schedule 1, line 17. Don’t include this amount in figuring any medical expense deduction
on Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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1.

2.

3.

*If you used either optional method to figure your net earnings from self-employment, don’t enter your net profit. Instead, enter the amount
from Schedule SE, line 4b.

**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include
capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned
income is your Medicare wages (box 5 of Form W-2) from that corporation.

A qualified small employer
health reimbursement arrangeCAUTION ment (QSEHRA) is considered
to be a subsidized health plan maintained by an employer.

!

Example. If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from
September 30 through December 31,
you can't use amounts paid for health insurance coverage for September through
December to figure your deduction.
Medicare premiums you voluntarily
pay to obtain insurance in your name
that is similar to qualifying private
health insurance can be used to figure
the deduction. Amounts paid for health
insurance coverage from retirement plan
distributions that were nontaxable because you are a retired public safety officer can't be used to figure the deduction.
For more details, see Instructions for
Form 7206.
If you qualify to take the deduction,
use the Self-Employed Health Insurance
Deduction Worksheet to figure the
amount you can deduct.
Exceptions. Use Form 7206 instead of
the Self-Employed Health Insurance Deduction Worksheet in these instructions

to figure your deduction if any of the
following applies.
• You had more than one source of
income subject to self-employment tax.
• You file Form 2555.
• You are using amounts paid for
qualified long-term care insurance to
figure the deduction.
Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax
credit were made or you are claiming
the premium tax credit.

Line 18
Penalty on Early Withdrawal of
Savings
The Form 1099-INT or Form 1099-OID
you received will show the amount of
any penalty you were charged.

Lines 19a, 19b, and 19c
Alimony Paid
Line 19a
If you made payments to or for your
spouse or former spouse under a divorce
or separation agreement entered into on

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or before December 31, 2018, you may
be able to take this deduction. You can't
take a deduction for alimony payments
you made to or for your spouse if you
entered into your divorce or separation
agreement after December 31, 2018, or
if you entered into the agreement on or
before December 31, 2018, and the
agreement was changed after December
31, 2018, to expressly provide that alimony received is not included in your
former spouse's income. Use Tax Topic
452 or see Pub. 504.
Line 19c
On line 19c, enter the month and year of
your original divorce or separation
agreement that relates to this deduction
for alimony paid.

Line 20
IRA Deduction
If you made any nondeductible

TIP contributions to a traditional
individual retirement arrangement (IRA) for 2023, you must report
them on Form 8606.
You are entitled to a deduction

TIP to your IRA contribution regardless of age.

If you made contributions to a traditional IRA for 2023, you may be able to
take an IRA deduction. But you, or your
spouse if filing a joint return, must have
had earned income to do so. For IRA
purposes, earned income includes alimony and separate maintenance payments
reported on Schedule 1, line 2a. If you
were a member of the U.S. Armed
Forces, earned income includes any nontaxable combat pay you received. If you
were self-employed, earned income is
generally your net earnings from
self-employment if your personal services were a material income-producing
factor. For more details, see Pub. 590-A.
A statement should be sent to you by
May 31, 2024, that shows all contributions to your traditional IRA for 2023.
Use the IRA Deduction Worksheet to
figure the amount, if any, of your IRA
deduction. But read the following list
before you fill in the worksheet.
1. You can't deduct contributions to
a Roth IRA. But you may be able to take
the retirement savings contributions
credit (saver's credit). See the instructions for Schedule 3, line 4.
2. If you are filing a joint return and
you or your spouse made contributions
to both a traditional IRA and a Roth IRA
for 2023, don’t use the IRA Deduction
Worksheet in these instructions. Instead,
see Pub. 590-A to figure the amount, if
any, of your IRA deduction.
3. You can’t deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts
aren't included as income in box 1 of
your Form W-2.

4. If you made contributions to your
IRA in 2023 that you deducted for 2022,
don’t include them in the worksheet.
5. If you received income from a
nonqualified deferred compensation
plan or nongovernmental section 457
plan that is included in box 1 of your
Form W-2, or in box 1 of Form
1099-NEC, don’t include that income on
line 8 of the worksheet. The income
should be shown in (a) box 11 of your
Form W-2, (b) box 12 of your Form
W-2 with code Z, or (c) box 15 of Form
1099-MISC. If it isn't, contact your employer or the payer for the amount of the
income.
6. You must file a joint return to deduct contributions to your spouse's IRA.
Enter the total IRA deduction for you
and your spouse on line 20.
7. Don’t include rollover contributions in figuring your deduction. Instead,
see the instructions for Form 1040 or
1040-SR, lines 4a and 4b.
8. Don't include trustees' fees that
were billed separately and paid by you
for your IRA.
9. Don’t include any repayments of
qualified reservist distributions. You
can't deduct them. For information on
how to report these repayments, see
Qualified reservist repayments in Pub.
590-A.
10. If the total of your IRA deduction
on line 20 plus any nondeductible contribution to your traditional IRAs shown
on Form 8606 is less than your total traditional IRA contributions for 2023, see
Pub. 590-A for special rules.

Were You Covered by a Retirement
Plan?
If you were covered by a retirement plan
(qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE,
etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still
make contributions to an IRA even if
you can't deduct them. In any case, the
income earned on your IRA contributions isn't taxed until it is paid to you.
The “Retirement plan” box in box 13
of your Form W-2 should be checked if
you were covered by a plan at work
even if you weren’t vested in the plan.
You are also covered by a plan if you
were self-employed and had a SEP,
SIMPLE, or qualified retirement plan.
If you were covered by a retirement
plan and you file Form 2555 or 8815, or
you exclude employer-provided adoption benefits, see Pub. 590-A to figure
the amount, if any, of your IRA deduction.

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Married persons filing separately. If
you weren’t covered by a retirement
plan but your spouse was, you are considered covered by a plan unless you
lived apart from your spouse for all of
2023.
You may be able to take the re-

TIP tirement savings contributions
credit. See the Schedule 3,
line 4, instructions.

IRA Deduction Worksheet—Schedule 1, Line 20
Before you begin:

Be sure you have read the instructions for this line. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1,
line 24z).
If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” on the dotted
line next to Schedule 1, line 20. If you don’t, you may get a math error notice from the IRS.
Your IRA
Spouse's IRA
Were you covered by a retirement plan (see Were You Covered by a Retirement
Yes
No
Plan)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.
If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . 1b.
Yes
No

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1a.
b.

2.

3.

4.

5.

6.

Next. If you checked “No” on line 1a (and “No” on line 1b if married filing
jointly), skip lines 2 through 6, enter the applicable amount below on line 7a
(and line 7b, if applicable), and go to line 8.
• $6,500, if under age 50 at the end of 2023.
• $7,500, if age 50 or older at the end of 2023.
Otherwise, go to line 2.
Enter the amount shown below that applies to you.
• Single, head of household, or married filing separately and you
lived apart from your spouse for all of 2023, enter $83,000.
• Qualifying surviving spouse, enter $136,000.
• Married filing jointly, enter $136,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $228,000 for the person who wasn't
covered by a plan.
• Married filing separately and you lived with your spouse at any time in
2023, enter $10,000.
Enter the amount from Form 1040 or 1040-SR,
line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
Enter the total of the amounts from Schedule 1,
lines 11 through 19a, plus 23 and 25 . . . . . . . . . . .
4.
Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount on line 5 less than the amount on line 2?
None of your IRA contributions are deductible. For details on
No.
STOP
nondeductible IRA contributions, see Form 8606.
Yes.

Subtract line 5 from line 2 in each column. Follow the instruction
below that applies to you.
• If single, head of household, or married filing separately,
and the result is $10,000 or more, enter the applicable
amount below on line 7 for that column and go to line 8.
i. $6,500, if under age 50 at the end of 2023.
ii. $7,500, if age 50 or older at the end of 2023.
If the result is less than $10,000, go to line 7.
• If married filing jointly or qualifying surviving spouse,
and the result is $20,000 or more ($10,000 or more in the
column for the IRA of a person who wasn't covered by a
retirement plan), enter the applicable amount below on
line 7 for that column and go to line 8.
i. $6,500, if under age 50 at the end of 2023.
ii. $7,500, if age 50 or older at the end of 2023.
Otherwise, go to line 7.

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2a.

2b.

5a.

5b.

6a.

6b.

IRA Deduction Worksheet—Continued
Your IRA
7.

Multiply lines 6a and 6b by the percentage below that applies to you. If the
result isn't a multiple of $10, increase it to the next multiple of $10 (for
example, increase $490.30 to $500). If the result is $200 or more, enter the
result. But if it is less than $200, enter $200.
• Single, head of household, or married filing separately, multiply
by 65% (0.65) (or by 75% (0.75) in the column for the IRA of a person who
is age 50 or older at the end of 2023).
• Married filing jointly or qualifying surviving spouse, multiply by 32.5%
(0.325) (or by 37.5% (0.375) in the column for the IRA of a person
who is age 50 or older at the end of 2023). But if you checked “No”
on either line 1a or 1b, then in the column for the IRA of the person
who wasn't covered by a retirement plan, multiply by
65% (0.65) (or by 75% (0.75) if age 50 or older at the
end of 2023).
Enter the total of your (and your spouse's if filing
jointly):
• Wages, salaries, tips, etc. Generally, this is the
amount reported in box 1 of Form W-2. Exceptions
are explained earlier in these instructions for line 20.
8.
• Alimony and separate maintenance payments
reported on Schedule 1, line 2a.
• Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q or
reported on Form 1040, line 1i.
Enter the earned income you (and your spouse if
filing jointly) received as a self-employed individual
or a partner. Generally, this is your (and your
spouse's if filing jointly) net earnings from
self-employment if your personal services were a
material income-producing factor, minus any
deductions on Schedule 1, lines 15 and 16. If zero or
less, enter -0-. For more details, see Pub.
590-A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . .
10.

Spouse's IRA

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9.

10.

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CAUTION

11.
12.

7a.

7b.

If married filing jointly and line 10 is less than $13,000 ($14,000 if
one spouse is age 50 or older at the end of 2023; $15,000 if both
spouses are age 50 or older at the end of 2023), stop here and use
the worksheet in Pub. 590-A to figure your IRA deduction.

Enter traditional IRA contributions made, or that will be made by the due date
of your 2023 return not counting extensions (April 15, 2024, for most people),
for 2023 to your IRA on line 11a and to your spouse's IRA on line 11b . . . . . . 11a.
On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the
smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the
amounts on lines 12a and 12b and enter the total on Schedule 1, line 20. Or, if
you want, you can deduct a smaller amount and treat the rest as a
nondeductible contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . . 12a.

Line 21
Student Loan Interest Deduction
You can take this deduction only if all of
the following apply.
• You paid interest in 2023 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: $90,000 if single, head of household, or qualifying
surviving spouse; $185,000 if married
filing jointly. Use lines 2 through 4 of

the worksheet in these instructions to
figure your modified AGI.
• You, or your spouse if filing jointly, aren't claimed as a dependent on
someone else's (such as your parent's)
2023 tax return.
Don't include any amount paid from a
a distribution of earnings made from a
qualified tuition program (QTP) after
2018 to the extent the earnings are treated as tax free because they were used to
pay student loan interest.
Use the worksheet in these instructions to figure your student loan interest
deduction.

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11b.

12b.

Exception. Use Pub. 970 instead of the
worksheet in these instructions to figure
your student loan interest deduction if
you file Form 2555 or 4563, or you exclude income from sources within Puerto Rico.
Qualified student loan. A qualified
student loan is any loan you took out to
pay the qualified higher education expenses for any of the following individuals who were eligible students.
1. Yourself or your spouse.
2. Any person who was your dependent when the loan was taken out.

Student Loan Interest Deduction Worksheet—Schedule 1, Line 21
Before you begin:

Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1,
line 24z).
Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet
instead of Pub. 970 to figure your deduction.

1.

Enter the total interest you paid in 2023 on qualified student loans (see the instructions for line 21). Don’t
enter more than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2.

Enter the amount from Form 1040 or 1040-SR, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3.

Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and
25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4.

Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5.

Enter the amount shown below for your filing status.
• Single, head of household, or qualifying
surviving spouse—$75,000
• Married filing jointly—$155,000

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6.

...........

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

7.

Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at
least three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8.

Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

9.

Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Schedule 1,
line 21.
Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C,
E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

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 or $4,700 for 2023;
or
c. You, or your spouse if filing
jointly, could be claimed as a dependent
on someone else's return.
However, a loan isn't a qualified student loan if (a) any of the proceeds were
used for other purposes, or (b) the loan
was from either a related person or a
person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For
details, see Pub. 970.
Qualified higher education expenses.
Qualified higher education expenses
generally include tuition, fees, room and
board, and related expenses such as
books and supplies. The expenses must
be for education in a degree, certificate,

or similar program at an eligible educational institution. An eligible educational institution includes most colleges,
universities, and certain vocational
schools. For details, see Pub. 970.

.

for profit but were not in the business of
renting such property.
Line 24c

Line 22 has been reserved for future use.

Enter the nontaxable amount of the value of Olympic and Paralympic medals
and USOC prize money reported on
line 8m.

Line 23

Line 24d

Archer MSA Deduction
See Form 8853.

Enter reforestation amortization and expenses (see Instructions for Form 4562).

Lines 24a Through 24z

Line 24e

Line 22

Line 24a
Jury duty pay. Enter your jury duty
pay if you gave the pay to your employer because your employer paid your salary while you served on the jury.
Line 24b
Enter the deductible expenses related to
income reported on line 8l from the rental of personal property you engaged in

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Enter repayment of supplemental unemployment benefits under the Trade Act
of 1974 (see Pub. 525).
Line 24f
Enter contributions to section 501(c)(18)
(D) pension plans (see Pub. 525).
Line 24g
Enter contributions by certain chaplains
to section 403(b) plans (see Pub. 517).

Line 24h
Enter attorney fees and court costs for
actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions
(see Pub. 525).

1041), box 11, code A. See the Instructions for Schedule K-1 (Form 1041).
Line 24z
Use line 24z to report any adjustments
not reported elsewhere. List the type and
amount of the adjustment.
Form 1099-K loss reporting. If you
sold a personal item at a loss and you
did not report the loss on Form 8949,
enter the amount of the sale proceeds
from Form 1099-K on line 24z that you
reported on line 8z. In the entry space
next to line 24z write “Form 1099-K
Personal Item Sold at a Loss” and also
enter the amount of the sale proceeds.
For example, you bought a couch for
$1,000 and sold it through a third-party
vendor for $700, which was reported on
your Form 1099-K. On line 24z you
would enter $700 and in the entry space
next to line 24z you would write “Form
1099-K Personal Item Sold at a Loss $700.” See the instructions for line 8z.

If you sold more than one per-

TIP sonal item at a loss or received
more than one Form 1099-K
for personal items you sold at a loss,
and you entered the total amount of sale
proceeds on line 8z, you should also enter the total amount of sale proceeds on
line 24z.

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Line 24i

Enter attorney fees and court costs you
paid in connection with an award from
the IRS for information you provided
that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income.
Line 24j

Enter the housing deduction from Form
2555.
Line 24k

Enter excess deductions of section 67(e)
expenses from Schedule K-1 (Form

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Incorrect Form 1099-K. If you received a Form 1099-K that shows payments you didn't receive or is otherwise
incorrect and you can't get it corrected,
enter the amount on line 24z that you reported on line 8z. In the entry space next
to line 24z write “Incorrect Form
1099-K” and also enter the amount that
was incorrectly reported to you. For example, if you received a Form 1099-K
that incorrectly showed $800 of payments to you, you would enter $800 on
line 24z and in the entry space next to
line 24z you would write “Incorrect
Form 1099-K - $800.” See the instructions for line 8z.

Instructions for Schedule 2
Additional Taxes

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General Instructions

Use Schedule 2 if you have additional
taxes that can’t be entered directly on
Form 1040, 1040-SR, or 1040-NR.

Include the amount on Schedule 2,
line 3, in the total on Form 1040,
1040-SR, or 1040-NR, line 17.

Enter the amount on Schedule 2,
line 21, on Form 1040 or 1040-SR,
line 23; or 1040-NR, line 23b.

Specific Instructions
Line 1

Alternative Minimum Tax (AMT)

Alternative minimum tax (AMT) exemption amount increased. The AMT
exemption amount is increased to
$81,300 ($126,500 if married filing
jointly or qualifying surviving spouse;
$63,250 if married filing separately).
The income levels at which the AMT
exemption begins to phase out has increased to $578,150 ($1,156,300 if married filing jointly or qualifying surviving
spouse).
If you aren't sure whether you owe
the AMT, complete the Worksheet To
See if You Should Fill in Form 6251.
Exception. Fill in Form 6251 instead of
using the worksheet if you claimed or
received any of the following items.
• Accelerated depreciation.
• Tax-exempt interest from private
activity bonds.
• Intangible drilling, circulation, research, experimental, or mining costs.
• Amortization of pollution-control
facilities or depletion.
• Income or (loss) from tax-shelter
farm activities, passive activities, partnerships, S corporations, or activities for
which you aren't at risk.
• Income from long-term contracts
not figured using the percentage-of-completion method.

• Investment interest expense reported on Form 4952.
• Net operating loss deduction.
• Alternative minimum tax adjustments from an estate, trust, electing
large partnership, or cooperative.
• Section 1202 exclusion.
• Stock by exercising an incentive
stock option and you didn't dispose of
the stock in the same year.
• Any general business credit claimed on Form 3800 if either line 6 (in Part
I) or line 25 of Form 3800 is more than
zero.
• Qualified electric vehicle credit.
• Alternative fuel vehicle refueling
property tax.
• Credit for prior year minimum tax.
• Foreign tax credit.
• Net qualified disaster loss and you
are reporting your standard deduction on
Schedule A, line 16. See the instructions
for Form 4684 for more information.
For help with the alternative minimum tax, go to IRS.gov/AMT.
Line 2
Excess Advance Premium Tax
Credit Repayment

The premium tax credit helps pay premiums for health insurance purchased from
the Marketplace. Eligible individuals
may have advance payments of the premium tax credit paid on their behalf directly to the insurance company. If you,
your spouse with whom you are filing a
joint return, or your dependent was enrolled in coverage purchased from the
Marketplace and advance payments of
the premium tax credit were made for
the coverage, complete Form 8962 to
reconcile (compare) the advance payments with your premium tax credit.
You (or whoever enrolled you) should
have received Form 1095-A from the
Marketplace with information about
your coverage and any advance credit
payments. If the advance credit payments were more than the premium tax
credit you can claim, the amount you
must repay will be shown on Form

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8962, line 29. Enter that amount, if any,
on line 2.
You may have to repay excess advance payments of the premium tax
credit even if someone else enrolled
you, your spouse, or your dependent in
Marketplace coverage. In that case, another individual may have received the
Form 1095-A for the coverage. You may
also have to repay excess advance payments of the premium tax credit if you
enrolled an individual in coverage
through the Marketplace, you don’t
claim the individual as a dependent on
your return, and no one else claims that
individual as a dependent. For more information, see the Instructions for Form
8962.

Line 5

Unreported Social Security and
Medicare Tax From Form 4137

Enter the total of any taxes from Form
4137.
If you received tips of $20 or more in
any month and you didn't report the full
amount to your employer, you must pay
the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.
Don’t include the value of any noncash tips, such as tickets or passes. You
don’t pay social security and Medicare
taxes or RRTA tax on these noncash
tips.
To figure the social security and
Medicare tax, use Form 4137. If you
owe RRTA tax, contact your employer.
Your employer will figure and collect
the RRTA tax.
You may be charged a penalty
equal to 50% of the social seCAUTION curity and Medicare or RRTA
tax due on tips you received but didn't
report to your employer.

!

Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 1
Before you begin:

Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of
using this worksheet.

1. Are you filing Schedule A?
Skip lines 1 and 2; subtract Form 1040 or 1040-SR, line 13, or Form 1040-NR, line 13a, from Form
1040, 1040-SR, or 1040-NR, line 11, and enter the result on line 3 and go to line 4.

No.

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Yes.

Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount from Schedule A, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4. Enter any tax refund from Schedule 1, lines 1 and 8z . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6. Enter the amount shown below for your filing status.

•
•
•

Single or head of household—$81,300
Married filing jointly or qualifying surviving spouse—$126,500
Married filing separately—$63,250

. . . . . . . . . . . 6.

7. Is the amount on line 5 more than the amount on line 6?
No.

Yes.

STOP

Don’t complete the rest of this worksheet. You don’t owe alternative minimum
tax and don’t need to fill out Form 6251. Leave Schedule 2, line 1, blank.

Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8. Enter the amount shown below for your filing status.

•
•
•

Single or head of household—$578,150
Married filing jointly or qualifying surviving spouse—$1,156,300
Married filing separately—$578,150

. . . . . . . . . . . 8.

9. Is the amount on line 5 more than the amount on line 8?
No.

Enter -0-. Skip line 10. Enter on line 11 the amount from line 7, and go to line 12.

Yes.

Subtract line 8 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

10. Multiply line 9 by 25% (0.25) and enter the smaller of the result or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Add lines 7 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Is the amount on line 11 more than $220,700 ($110,350 if married filing separately)?
Yes.
No.

STOP

Fill in Form 6251 to see if you owe the alternative minimum tax.

Multiply line 11 by 26% (0.26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

13. Add Form 1040, 1040-SR, or 1040-NR, line 16 (minus any tax from Form 4972), and Schedule 2, line 2. (If you used
Schedule J to figure your tax on the entry space on Form 1040, 1040-SR, or 1040-NR, line 16, refigure that tax
without using Schedule J before including it in this calculation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
Next. Is the amount on line 12 more than the amount on line 13?
Yes.

Fill in Form 6251 to see if you owe the alternative minimum tax.

No.

You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 1, blank.

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Line 6
Unreported Social Security and
Medicare Tax From Form 8919
Enter the total of any taxes from Form
8919.
If you are an employee who received
wages from an employer who didn't
withhold social security and Medicare
tax from your wages, use Form 8919 to
figure your share of the unreported tax.
Include on line 6 the amount from
line 13 of Form 8919. Include the
amount from line 6 of Form 8919 on
Form 1040 or 1040-SR, line 1g.

4972. Also check the box on line 8 to indicate that you don’t have to file Form
5329. But you must file Form 5329 if
distribution code 1 is incorrectly shown
in box 7 of Form 1099-R or you qualify
for an exception, such as the exceptions
for qualified medical expenses, qualified
higher education expenses, qualified
first-time homebuyer distributions, or a
qualified reservist distribution.

Line 11
Additional Medicare Tax
See Form 8959 and its instructions if the
total of your 2023 wages and any
self-employment income was more than:
• $125,000 if married filing separately;
• $250,000 if married filing jointly;
or
• $200,000 if single, head of household, or qualifying surviving spouse.
Also see Form 8959 if you had railroad
retirement (RRTA) compensation that
was more than the amount just listed
that applies to you.
If you are married filing jointly and
either you or your spouse had wages or
RRTA compensation of more than
$200,000, your employer may have
withheld Additional Medicare Tax even
if you don’t owe the tax. In that case,
you may be able to get a refund of the
tax withheld. See the Instructions for
Form 8959 to find out how to report the
withheld tax on Form 8959.

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Line 8

Additional Tax on IRAs, Other
Qualified Retirement Plans, etc.

If any of the following apply, see Form
5329 and its instructions to find out if
you owe this tax and if you must file
Form 5329. Also see Form 5329 and its
instructions for definitions of the terms
used here.
1. You received an early distribution
from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution wasn't rolled over.
2. Excess contributions were made
to your IRA, Coverdell education savings account (ESA), Archer MSA,
health savings account (HSA), or ABLE
account.
3. You received a taxable distribution from a Coverdell ESA, qualified
tuition program, or ABLE account.
4. You didn't take the minimum required distribution from your IRA or
other qualified retirement plan by April
1 of the year following the year you
reached age 72 (age 73 if you reach age
72 in 2023).
Exception. If only item (1) applies and
distribution code 1 is correctly shown in
box 7 of all your Forms 1099-R, you
don’t have to file Form 5329. Instead,
multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 8. The taxable amount of the
distribution is the part of the distribution
you reported on Form 1040, 1040-SR, or
1040-NR, line 4b or 5b, or on Form

Line 9

Household Employment Taxes

Enter the household employment taxes
you owe for having a household employee. If any of the following apply,
see Schedule H and its instructions to
find out if you owe these taxes.
1. You paid any one household employee (defined below) cash wages of
$2,600 or more in 2023. Cash wages include wages paid by check, money order, etc. But don’t count amounts paid to
an employee who was under age 18 at
any time in 2023 and was a student.
2. You withheld federal income tax
during 2023 at the request of any household employee.
3. You paid total cash wages of
$1,000 or more in any calendar quarter
of 2022 or 2023 to household employees.

Any person who does household work is
a household employee if you can control
what will be done and how it will be
done. Household work includes work
done in or around your home by babysitters, nannies, health aides, housekeepers,
yard workers, and similar domestic
workers.

Line 10
First-Time Homebuyer Credit
Repayment
Enter the first-time homebuyer credit
you have to repay if you bought the
home in 2008.
If you bought the home in 2008 and
owned and used it as your main home
for all of 2023, you can enter your 2023
repayment on this line without attaching
Form 5405.
See the Form 5405 instructions for
details and for exceptions to the repayment rule.

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Line 12

Net Investment Income Tax

See Form 8960 and its instructions if the
amount on Form 1040, 1040-SR, or
1040-NR, line 11, is more than:
• $125,000 if married filing separately,
• $250,000 if married filing jointly
or qualifying surviving spouse, or
• $200,000 if single or head of
household.
If you file Form 2555, see Form 8960
and its instructions if the amount on
Form 1040, 1040-SR, or 1040-NR,
line 11, is more than:
• $5,000 if married filing separately,
• $130,000 if married filing jointly
or qualifying surviving spouse, or
• $80,000 if single or head of household.

Line 13
Uncollected social security and Medicare or RRTA tax on tips or
group-term life insurance. This tax
should be shown in box 12 of Form W-2
with codes A and B or M and N.

Line 14
Interest on Tax Due on Installment
Income From the Sale of Certain
Residential Lots and Timeshares
Enter interest on tax due on installment
income from the sale of certain residential lots and timeshares under section
453(l)(3).

Line 17b. If you sold your home in
2023 and it was financed (in whole or in
part) from the proceeds of any tax-exempt qualified mortgage bond or you
claimed the mortgage interest credit, you
may owe a recapture tax on the mortgage subsidy. See Form 8828.

section 457A(c)(2). See section 457A
for details.
Line 17j. Enter any Section 72(m)(5)
excess benefits tax. See Pub. 560 for
more information.

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Line 15

Interest on the Deferred Tax on
Gain From Certain Installment
Sales With a Sales Price Over
$150,000

Enter interest on the deferred tax on gain
from certain installment sales with a
sales price over $150,000 under section
453A(c).

Line 16

Recapture of Low-Income
Housing Credit

Enter the amount from Form 8611,
line 14.

Lines 17a Through 17z
Other Additional Taxes

Line 17a. Recapture of the following
credits.
1. Investment credit (see Form
4255). Identify as “ICR.”
2. Indian employment credit (see
Form 8845). Identify as “IECR.”
3. New markets credit (see Form
8874). Identify as “NMCR.”
4. Credit for employer-provided
childcare facilities (see Form 8882).
Identify as “ECCFR.”
5. Alternative motor vehicle credit
(see
Form
8910).
Identify
as
“AMVCR.”
6. Alternative fuel vehicle refueling
property credit (see Form 8911). Identify as “ARPCR.”
7. Qualified plug-in electric drive
motor vehicle credit (see Form 8936).
Identify as “8936R.”

Line 17c. Enter any additional tax on
health savings account (HSA) distributions you received from Form 8889,
line 17b. See Form 8889, Part II.

Line 17d. Enter any additional tax for
failure to remain an eligible individual
during the testing period from Form
8889, line 21. See Form 8889, Part III.

Line 17k. If you received an excess
parachute payment (EPP), you must pay
a 20% tax on it. This tax should be
shown in box 12 of Form W-2 with code
K. If you received a Form 1099-MISC,
the tax is 20% of the EPP shown in
box 14. Enter this amount on line 17k.
Line 17l. Enter any tax on accumulation distribution of trusts. See Form
4970 for more information.

Line 17e. Enter any additional tax on
Archer MSA distributions from Form
8853, line 9b. See Form 8853.

Line 17m. Enter any excise tax on insider stock compensation from an expatriated corporation. See section 4985.

Line 17f. Enter any additional tax on
Medicare Advantage MSA distributions
from Form 8853, line 13b. See Form
8853.

Line 17n. Enter any look-back interest
under section 167(g) or 460(b). See
Form 8697 or 8866 for more information.

Line 17g. Enter any additional tax on
recapture of a charitable contribution deduction relating to a fractional interest in
tangible personal property. See Pub. 526
for more information.

Line 17o. Enter any tax on non-effectively connected income for any part of
the year you were a nonresident alien.
See the Instructions for Form 1040-NR
for more information.

Line 17h. Enter any additional tax on
income you received from a nonqualified deferred compensation plan that
fails to meet the requirements of section
409A. This income should be shown in
box 12 of Form W-2 with code Z, or in
box 15 of Form 1099-MISC. The tax is
20% of the amount required to be included in income plus an interest amount
determined under section 409A(a)(1)(B)
(ii). See section 409A(a)(1)(B) for details.

Line 17p. Enter any interest amount
from Form 8621, line 16f, relating to
distributions from, and dispositions of,
stock of a section 1291 fund.

Line 17i. Enter any additional tax on
compensation you received from a nonqualified deferred compensation plan
described in section 457A if the compensation would have been includible in
your income in an earlier year except
that the amount wasn't determinable until 2023. The tax is 20% of the amount
required to be included in income plus
an interest amount determined under

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Line 17q. Enter any interest amount
from Form 8621, line 24.
Line 17z. Use line 17z to report any
taxes not reported elsewhere on your return or other schedules. List the type and
amount of tax.
Other taxes to be listed include the
following.
Form 8978 adjustment. Complete the
Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z) if you are
filing Form 8978 and completed the
worksheet in the Schedule 3, line 6l, instructions and the amount on line 3 of
that worksheet is negative.

Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z)
Complete this worksheet if you completed line 3 on the Negative Form 8978 Adjustment Worksheet in the Schedule 3,
line 6l, instructions.
1. Enter the sum of any chapter 1 taxes* (other than your negative Form 8978 adjustment) reported in Part II of
Schedule 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter as a positive number the negative amount from line 3 of the Negative Form 8978 Adjustment Worksheet in
the Schedule 3, line 6l, instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Is the amount on line 1 more than the amount on line 2?

1.

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Yes.

2.

List the type (Form 8978 ADJ) and the amount from line 2 as a negative number (in parentheses) on line 17z.

List the type (Form 8978 ADJ) and the amount from line 1 as a negative number (in parentheses) on line 17z.
No.
Combine this amount with any other amounts reported on line 17z to complete the line 17z entry space.

* Chapter 1 taxes include taxes from sections 1 through 1400Z-2 of the Code, as well as certain amounts the Code treats as chapter 1 taxes. Generally,
this does not include amounts reported on Schedule 2, lines 4, 7, 9, 11–13, 17k–17m, or 17z (other than chapter 1 taxes).

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Instructions for Schedule 3
Additional Credits and Payments

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General Instructions

Use Schedule 3 if you have nonrefundable credits, other than the child tax credit
or the credit for other dependents, or
other payments and refundable credits.

Include the amount on Schedule 3,
line 8, in the amount entered on Form
1040, 1040-SR, or 1040-NR, line 20.
Enter the amount on Schedule 3,
line 15, on Form 1040, 1040-SR, or
1040-NR, line 31.

Specific Instructions
Line 1

Foreign Tax Credit

If you are a shareholder in a

TIP controlled foreign corporation
and made a section 962 election, see the instructions for Forms 1040
and 1040-SR, line 16, for the foreign tax
credit you figured on Form 1118.
If you paid income tax to a foreign
country or U.S. territory, you may be
able to take this credit. Generally, you
must complete and attach Form 1116 to
do so.
Exception. You don’t have to complete
Form 1116 to take this credit if all of the
following apply.
1. All of your foreign source gross
income was from interest and dividends
and all of that income and the foreign
tax paid on it were reported to you on
Form 1099-INT, Form 1099-DIV, or
Schedule K-3 (or substitute statement).
2. The total of your foreign taxes
wasn't more than $300 (not more than
$600 if married filing jointly).
3. You held the stock or bonds on
which the dividends or interest were
paid for at least 16 days and weren’t obligated to pay these amounts to someone
else.

4. You aren’t filing Form 4563 or
excluding income from sources within
Puerto Rico.
5. All of your foreign taxes were:
a. Legally owed and not eligible for
a refund or reduced tax rate under a tax
treaty, and
b. Paid to countries that are recognized by the United States and don’t
support terrorism.

For more details on these requirements, see the Instructions for Form
1116.
Do you meet all five requirements
just listed?
Yes. Enter on line 1 the smaller of
(a) your total foreign taxes, or (b) the total of the amounts on Form 1040 or
1040-SR, line 16, and Schedule 2,
line 2.
No. See Form 1116 to find out if
you can take the credit and, if you can, if
you have to file Form 1116.

Line 2
Credit for Child and Dependent
Care Expenses
You may be able to take this credit if, in
order to work or look for work, you paid
someone to care for:
• Your qualifying child under age 13
whom you claim as your dependent,
• Your disabled spouse or any other
disabled person who couldn't care for
themselves, or
• Your child whom you couldn't
claim as a dependent because of the
rules for Children of divorced or separated parents under Who Qualifies as Your
Dependent, earlier.
For details, use Tax Topic 602 or see
Form 2441.

Line 3
Education Credits
If you (or your dependent) paid qualified
expenses in 2023 for yourself, your
spouse, or your dependent to enroll in or

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attend an eligible educational institution,
you may be able to take an education
credit. See Form 8863 for details. However, you can't take an education credit
if any of the following applies.
• You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2023
tax return.
• Your filing status is married filing
separately.
• The amount on Form 1040 or
1040-SR, line 11, is $90,000 or more
($180,000 or more if married filing
jointly).
• You, or your spouse, were a nonresident alien for any part of 2023 unless
your filing status is married filing jointly.
You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain
other scholarships or fellowships in income.
For more information, see Pub. 970;
the instructions for Form 1040 or
1040-SR, line 29; and IRS.gov/EdCredit.

Line 4
Retirement Savings Contributions
Credit (Saver's Credit)
You may be able to take this credit if
you, or your spouse if filing jointly,
made (a) contributions, other than rollover contributions, to a traditional or
Roth IRA; (b) elective deferrals to a
401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c)
voluntary employee contributions to a
qualified retirement plan (including the
federal Thrift Savings Plan); (d) contributions to a 501(c)(18)(D) plan; or (e)
contributions to an ABLE account by
the designated beneficiary, as defined in
section 529A.
However, you can't take the credit if
either of the following applies.
1. The amount on Form 1040,
1040-SR, or 1040-NR, line 11, is more

than $36,500 ($54,750 if head of household; $73,000 if married filing jointly).
2. The person(s) who made the
qualified contribution or elective deferral (a) was born after January 1, 2006,
(b) is claimed as a dependent on someone else's 2023 tax return, or (c) was a
student (defined next).

taching Form 5695 for any of the following improvements to your main
home located in the United States in
2023 if they are new and meet certain
requirements for energy efficiency.
• Any insulation material or system
primarily designed to reduce heat gain
or loss in your home.
• Exterior windows (including skylights).
• Exterior doors.
• A metal roof or asphalt roof with
pigmented coatings or cooling granules
primarily designed to reduce the heat
gain in your home.
You may also be able to take this
credit for the cost of the following items
if the items meet certain performance
and quality standards.
• Certain electric heat pump water
heaters; electric heat pumps; central air
conditioners; and natural gas, propane,
or oil water heaters.
• A qualified furnace or hot water
boiler that uses natural gas, propane, or
oil.
• Qualified biomass stove or boiler.
• Qualified panelboard, subpanelboard branch circuits or feeders.
Condos and co-ops. If you are a member of a condominium management association for a condominium you own or
a tenant-stockholder in a cooperative
housing corporation, you are treated as
having paid your proportionate share of
any costs of such association or corporation for purposes of these credits.
More details. For details, see Form
5695.

Line 6b. Enter any credit for prior year
minimum tax. See Form 8801.
Line 6c. You may be able to take the
adoption credit if you paid expenses to
adopt a child or you adopted a child with
special needs and the adoption became
final in 2023. See the Instructions for
Form 8839.

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You were a student if during any part
of 5 calendar months of 2023, you:
• Were enrolled as a full-time student at a school; or
• Took a full-time, on-farm training
course given by a school or a state,
county, or local government agency.
A school includes a technical, trade,
or mechanical school. It doesn't include
an on-the-job training course, correspondence school, or school offering
courses only through the Internet.
For more details, use Tax Topic 610
or see Form 8880.

Line 5

Residential Energy Credits

Line 5a—Residential clean energy
credit. You may be able to take this
credit by completing and attaching Form
5695 if you paid for any of the following
during 2023.
• Qualified solar electric property
for use in your home located in the United States.
• Qualified solar water heating property for use in your home located in the
United States.
• Qualified small wind energy property for use in connection with your
home located in the United States.
• Qualified geothermal heat pump
property installed on or in connection
with your home located in the United
States.
• Qualified battery storage technology property for use in connection with
your home located in the United States.
• Qualified fuel cell property installed on or in connection with your main
home located in the United States.
Line 5b—Energy efficient home improvement credit. You may be able to
take this credit by completing and at-

Lines 6a Through 6z
Other Nonrefundable Credits
Line 6a. The general business credit
consists of a number of credits that usually apply only to individuals who are
partners, shareholders in an S corporation, self-employed, or who have rental
property. See Form 3800 or Pub. 334.
The elective payment election
amount from Form 3800, Part
CAUTION III, line 6, column (i) is reported on Schedule 3, line 13c.

!

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Line 6d. Enter any credit for the elderly
or the disabled. See Schedule R.
Line 6e. Line 6e has been reserved for
future use.

Line 6f. Enter the personal use part of
any credit for new clean vehicles. See
Form 8936, Part III.
Line 6g. Enter any mortgage interest
credit if a state or local government gave
you a mortgage credit certificate. See
Form 8396.

Line 6h. You can't claim the District of
Columbia first-time homebuyer credit
for a home you bought after 2011. You
can claim it only if you have a credit
carryforward from 2022. See Form
8859.
Line 6i. Enter any qualified electric vehicle credit. You can't claim this credit
for a vehicle placed in service after
2006. You can claim this credit only if
you have an electric vehicle passive activity credit carried forward from a prior
year. See Form 8834.
Line 6j. Enter any alternative fuel vehicle refueling property credit. See Form
8911.
Line 6k. Enter any credit to holders of
tax credit bonds. See Form 8912.
Line 6l. Enter the amount from Form
8978, line 14 (relating to partner's audit
liability under section 6226). If the
amount on Form 8978, line 14, is negative, complete the following worksheet
to figure the amount to enter on line 6l.
If the amount on Form 8978, line 14, is
positive, see the instructions for Form
1040 or 1040-SR, line 16.

Negative Form 8978 Adjustment Worksheet—Schedule 3 (Line 6l)
Complete this worksheet if Form 8978, line 14, is negative.
1. Enter the amount from Form 1040 or 1040-SR, line 18 . . . . . . . .

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

2.

Enter as a positive number the negative amount from Form 8978, line 14

3.

Is the amount on line 1 equal to or more than the amount on line 2?

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

1.
2.

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Yes. Enter the amount from line 2 on line 6l

No. Enter the amount from line 1 on line 6l, and subtract line 2 from line 1* . . . . . . . . . . . . . . . . . . . . . .
* Use this amount to complete the Negative Form 8978 Adjustment Worksheet in the Schedule 2, line 17z, instructions.

Line 6m. Enter any credit for previously owned clean vehicles. See Form
8936, Part IV.

Line 6z. Other nonrefundable credits.
Use line 6z to report any nonrefundable
credits not reported elsewhere on your
return or other schedules. List the type
and amount of the credit.

Line 9

Net Premium Tax Credit

The premium tax credit helps pay for
health insurance purchased through the
Marketplace. You may be eligible to
claim the premium tax credit if you,
your spouse, or a dependent enrolled in
health insurance through the Marketplace. Eligible individuals may have advance payments of the premium tax
credit made on their behalf directly to
the insurance company. You (or whoever
enrolled you) should have received
Form 1095-A from the Marketplace
with information about your coverage
and any advance credit payments. Complete Form 8962 to determine the
amount of your premium tax credit, if
any. If the premium tax credit you can
claim exceeds your advance credit payments, your net premium tax credit will
be shown on Form 8962, line 26. Enter
that amount, if any, on line 9. For more
information, see the Instructions for
Form 8962.

Line 10
Amount Paid With Request for
Extension To File
If you got an automatic extension of
time to file Form 1040, 1040-SR, or

1040-NR by filing Form 4868 or by
making a payment, enter the amount of
the payment or any amount you paid
with Form 4868. If you paid a fee when
making your payment, don’t include on
line 10 the fee you were charged. Also,
include any amounts paid with Form
2350.

Line 11

Excess Social Security and Tier 1
RRTA Tax Withheld

If you, or your spouse if filing a joint return, had more than one employer for
2023 and total wages of more than
$160,200, too much social security or
tier 1 railroad retirement (RRTA) tax
may have been withheld. You can take a
credit on this line for the amount withheld in excess of $9,932.40. But if any
one employer withheld more than
$9,932.40, you can't claim the excess on
your return. The employer should adjust
the tax for you. If the employer doesn't
adjust the overcollection, you can file a
claim for refund using Form 843. Figure
this amount separately for you and your
spouse.
You can't claim a refund for excess
tier 2 RRTA tax on Form 1040,
1040-SR, or 1040-NR. Instead, use
Form 843.

Line 12
Credit for Federal Tax on Fuels
Enter any credit for federal excise taxes
paid on fuels that are ultimately used for
a nontaxable purpose (for example, an
off-highway business use). Attach Form
4136.

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. .

3. (

)

Lines 13a Through 13z
Other Payments or
Refundable Credits
Line 13b

If you are claiming a credit for repayment of amounts you included in your
income in an earlier year because it appeared you had a right to the income,
enter the amount on line 13b. See Pub.
525 for details about this credit.
Line 13c

Enter any elective payment election
amount from Form 3800, Part III, line 6,
column (i).
Line 13d

If you elected to pay your net 965 tax liability in installments, report the deferred amount on line 13d. Enter the
amount of net 965 tax liability remaining to be paid in future years.
Line 13z
Other payments or refundable credits.
Use line 13z to report any other payments or refundable credits not reported
elsewhere on your return or other schedules. List the type and amount of payment or refundable credit. Examples of
other payments or refundable credits include the following.
• Credit under section 960(c) with
respect to an excess limitation account.
• Credit for qualified sick and family
leave wages from Schedule H, line 8e.
• Credit for qualified sick and family
leave wages from Schedule H, line 8f.

Tax Topics
You can read these Tax Topics at
IRS.gov/TaxTopics.

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List of Tax Topics

All topics are available in Spanish (and
most topics are available in Chinese,
Korean, Vietnamese, and Russian).
Topic
No.
101
102
103
104
105
107
151
152
153
154
155
156
157
158
159
161

201
202
203
204
206
253
254
255
301
303
304
305
306

Subject
IRS Help Available
IRS services—Volunteer tax
assistance, outreach programs, and
identity theft
Tax assistance for individuals with
disabilities
Tax help for small businesses and
the self-employed
Taxpayer Advocate Service—Your
voice at the IRS
Armed Forces tax information
Tax relief in disaster situations
IRS Procedures
Your appeal rights
Refund information
What to do if you haven't filed your
tax return
Form W-2 and Form 1099-R (What
to do if incorrect or not received)
Obtaining forms and publications
How to get a transcript or copy of
your tax return
Change your address—How to
notify the IRS
Paying your taxes and ensuring
proper credit of payments
How to get a wage and income
transcript or copy of Form W-2
Returning an erroneous
refund—Paper check or direct
deposit
Collection
The collection process
Tax payment options
Reduced refund
Offers in compromise
Dishonored payments
Alternative Filing Methods
Substitute tax forms
How to choose a tax return preparer
Signing your return electronically
General Information
When, how, and where to file
Checklist of common errors when
preparing your tax return
Extensions of time to file your tax
return
Recordkeeping
Penalty for underpayment of
estimated tax

Topic
No.
Subject
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Which Forms to File
356 Decedents
Types of Income
401 Wages and salaries
403 Interest received
404 Dividends
407 Business income
409 Capital gains and losses
410 Pensions and annuities
411 Pensions—The general rule and the
simplified method
412 Lump-sum distributions
413 Rollovers from retirement plans
414 Rental income and expenses
415 Renting residential and vacation
property
416 Farming and fishing income
417 Earnings for clergy
418 Unemployment compensation
419 Gambling income and losses
420 Bartering income
421 Scholarships, fellowship grants,
and other grants
423 Social security and equivalent
railroad retirement benefits
424 401(k) plans
425 Passive activities—Losses and
credits
427 Stock options
429 Traders in securities (Information
for Form 1040 or 1040-SR filers)
430 Receipt of stock in a
demutualization
431 Canceled debt—Is it taxable or
not?
432 Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)
Adjustments to Income
451 Individual retirement arrangements
(IRAs)
452 Alimony and Separate Maintenance
453 Bad debt deduction
455 Moving expenses for members of
the Armed Forces
456 Student loan interest deduction
458 Educator expense deduction

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Topic
No.
501
502
503
504
505
506
509
510
511
513
515
551
552
553
554
556
557
558
559
560
601
602
607
608
610
611
612
651
652
653
654

701
703
704
705

Subject
Itemized Deductions
Should I itemize?
Medical and dental expenses
Deductible taxes
Home mortgage points
Interest expense
Charitable contributions
Business use of home
Business use of car
Business travel expenses
Work-related education expenses
Casualty, disaster, and theft losses
Tax Computation
Standard deduction
Tax and credits figured by the IRS
Tax on a child's investment and
other unearned income (Kiddie tax)
Self-employment tax
Alternative minimum tax
Additional tax on early
distributions from traditional and
Roth IRAs
Additional tax on early
distributions from retirement plans
other than IRAs
Net Investment Income Tax
Additional Medicare Tax
Tax Credits
Earned income credit
Child and dependent care credit
Adoption credit and adoption
assistance programs
Excess social security and RRTA
tax withheld
Retirement savings contributions
credit
Repayment of the first-time
homebuyer credit
The premium tax credit
IRS Notices
Notices—What to do
Notice of underreported
income—CP2000
IRS notices and bills, penalties, and
interest charges
Understanding your CP75 or
CP75A Notice Request for
Supporting Documentation
Basis of Assets, Depreciation, and
Sale of Assets
Sale of your home
Basis of assets
Depreciation
Installment sales

List of Tax Topics
(Continued)
Topic
No.

Subject
Employer Tax Information
Social security and Medicare
withholding rates
Filing Forms W-2 and W-3
Form W-4—Employee's
Withholding Certificate
Employer identification number
(EIN)—How to apply
Employment taxes for household
employees
Forms 941 and 944—Deposit
requirements
Form 941—Employer's Quarterly
Federal Tax Return and Form
944—Employer's Annual Federal
Tax Return
Form 940—Employer's Annual
Federal Unemployment (FUTA)
Tax Return—Filing and deposit
requirements
Form 943—Reporting and deposit
requirements for agricultural
employers

Topic
No.
Subject
761 Tips—Withholding and reporting
762 Independent contractor vs.
employee
763 The Affordable Care Act
Electronic Media Filers—1099
Series and Related Information
Returns
801 Who must file information returns
electronically
802 Applying to file information returns
electronically
803 Waivers and extensions
804 FIRE system test files and
combined federal/state filing
(CF/SF) program
Tax Information for U.S.
Resident Aliens and Citizens
Living Abroad
851 Resident and nonresident aliens
856 Foreign tax credit
857 Individual taxpayer identification
number (ITIN)
858 Alien tax clearance

Topic
No.
901

Subject
Tax Information for Residents of
Puerto Rico
Is a person with income from
Puerto Rico required to file a U.S.
federal income tax return?
Credits and deductions for
taxpayers with Puerto Rican source
income exempt from U.S. tax
U.S. employment tax in Puerto
Rico

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751
752
753
755
756
757
758

759

760

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902
903

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.

tax return. This could make the tax higher to hear from you. You can send us comor delay any refund. Interest may also be ments through IRS.gov/FormsComments.
charged.
Or you can send your comments to Internal
Revenue Service, Tax Forms and PubGenerally, tax returns and return inforlications
Division, 1111 Constitution Ave.
mation are confidential, as stated in Code
NW,
IR-6526,
Washington, DC 20224.
section 6103. However, Code section
Don’t
send
your
return to this address. In6103 allows or requires the Internal Revenue Service to disclose or give the infor- stead, see the addresses at the end of these
mation shown on your tax return to others instructions.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

This notice applies to all records and
other material (in paper or electronic format) you file with us, including this tax
return. It also applies to any questions we
need to ask you so we can complete, correct, or process your return; figure your
tax; and collect tax, interest, or penalties.
Our legal right to ask for information
is Internal Revenue Code sections 6001,
6011, and 6012(a), and their regulations.
They say that you must file a return or
statement with us for any tax you are liable for. Your response is mandatory under
these sections. Code section 6109 requires you to provide your identifying
number on the return. This is so we know
who you are, and can process your return
and other papers. You must fill in all parts
of the tax form that apply to you. But you
do not have to check the boxes for the
Presidential Election Campaign Fund or
for the third-party designee. You also do
not have to provide your daytime phone
number or email address.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to
a form or its instructions must be retained
as long as their contents may become material in the administration of any Internal
Revenue law.
We ask for tax return information to
carry out the tax laws of the United
States. We need it to figure and collect the
right amount of tax.

as described in the Code. For example,
we may disclose your tax information to
the Department of Justice to enforce the
tax laws, both civil and criminal, and to
cities, states, the District of Columbia,
and U.S. commonwealths or territories to
carry out their tax laws. We may disclose
your tax information to the Department of
Treasury and contractors for tax administration purposes; and to other persons as
necessary to obtain information needed to
determine the amount of or to collect the
tax you owe. We may disclose your tax
information to the Comptroller General of
the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress;
federal, state, and local child support
agencies; and to other federal agencies for
the purposes of determining entitlement
for benefits or the eligibility for and the
repayment of loans. We may also disclose
this information to other countries under a
tax treaty, to federal and state agencies to
enforce federal nontax criminal laws, or
to federal law enforcement and intelligence agencies to combat terrorism.

Please keep this notice with your records. It may help you if we ask you for
other information. If you have questions
about the rules for filing and giving information, please call or visit any Internal
Revenue Service office.

Although we can't respond individually to each comment received, we do appreciate your feedback and will consider
your comments as we revise our tax
forms and instructions.

Estimates of Taxpayer
Burden

The following table shows burden estimates based on current statutory requirements as of November 2023 for taxpayers
filing a 2023 Form 1040 or 1040-SR tax
return. Time spent and out-of-pocket
costs are presented separately. Time burden is broken out by taxpayer activity,
with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers
to prepare and submit their tax returns.
Examples include tax return preparation
and submission fees, postage and photocopying costs, and tax return preparation
software costs. While these estimates
don’t include burden associated with
post-filing activities, IRS operational data
indicate that electronically prepared and
filed returns have fewer arithmetic errors,
implying lower post-filing burden.

Reported time and cost burdens are national averages and don’t necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with
taxpayer burden varying considerably by
taxpayer type. For instance, the estimated
We Welcome Comments on
average time burden for all taxpayers filing a Form 1040 or 1040-SR is 13 hours,
Forms
We try to create forms and instructions with an average cost of $270 per return.
that can be easily understood. Often this This average includes all associated forms
is difficult to do because our tax laws are and schedules, across all tax return prepavery complex. For some people with in- ration methods and taxpayer activities.
come mostly from wages, filling in the
Within this estimate, there is signififorms is easy. For others who have busi- cant variation in taxpayer activity. For exnesses, pensions, stocks, rental income, or ample, nonbusiness taxpayers are expecother investments, it is more difficult.
ted to have an average burden of about 9

If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be
charged penalties and be subject to criminal prosecution. We may also have to disIf you have suggestions for making
allow the exemptions, exclusions, credits,
deductions, or adjustments shown on the these forms simpler, we would be happy

-107-

hours and $150, while business taxpayers
are expected to have an average burden of

about 24 hours and $560. Similarly, tax preparer used, and the geographic locareturn preparation fees and other tion.
out-of-pocket costs vary extensively deFor more information on taxpayer burpending on the tax situation of the taxpayer, the type of software or professional den see Pub. 5743. If you have comments

concerning the time and cost estimates
below, you can contact us at either one of
the addresses shown under We Welcome
Comments on Forms.

Estimated Average Taxpayer Burden for Individuals by Activity
Average Burden

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Average Time (Hours)

.

.

All
Other

.

.

Tax
Planning

.

Recordkeeping

.

.

All taxpayers . . . . .
Type of taxpayer
Nonbusiness***
Business*** . .

Total
Time*

.

Percentage
of Returns

Type of Taxpayer

Form
Completion
and
Submission

Average
Cost
(Dollars)**

. . . . .

100%

13

6

2

4

1

$270

. . . . .

72%
28%

9
24

3
12

1
4

3
6

1
2

150
560

. . . . .

*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***You are considered a “business” filer if you file one or more of the following with Form 1040 or 1040-SR: Schedule C, E, or F or Form 2106. You are
considered a “nonbusiness” filer if you don’t file any of those schedules or forms with Form 1040 or 1040-SR.

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Major Categories of Federal Income and Outlays for Fiscal Year 2022
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2022.
Income
Outlays*
Net
interest
on the
debt
7%

Physical,
human, and
community
development3
14%

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Social security, Medicare,
and unemployment and other
retirement taxes
24%

Borrowing to
cover deficit
22%

Personal income
taxes
42%

Corporate
income taxes
7%

Social security,
Medicare, and other
retirement1
33%

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

Law
enforcement
and general
government
3%

National defense,
veterans, and foreign
affairs2
17%

Social
programs4
25%

*Numbers may not total to 100% due to rounding.

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.

30, 2022, federal income was $4.897 tril- countries and the maintenance of U.S.
lion and outlays were $6.273 trillion, embassies abroad.
leaving a deficit of $1.376 trillion.
3. Physical, human, and community development: These outlays were for
Footnotes for Certain Federal
agriculture; natural resources; environOutlays
ment; transportation; aid for elementary
and secondary education and direct assistance to college students; job training; de1. Social security, Medicare, and posit insurance, commerce and housing
other retirement: These programs pro- credit, and community development; and
vide income support for the retired and space, energy, and general science prodisabled and medical care for the elderly. grams.
2. National defense, veterans, and
4. Social programs: About 18% of
foreign affairs: About 12% of outlays total outlays were for Medicaid, Supplewere to equip, modernize, and pay our mental Nutrition Assistance Program (forarmed forces and to fund national defense merly food stamps), temporary assistance
activities; about 4% were for veterans for needy families, supplemental security
benefits and services; and about 1% were income, and related programs; and 7% for
for international activities, including mili- health research and public health proIn fiscal year 2022 (which began on tary and economic assistance to foreign grams, unemployment compensation, asOctober 1, 2021, and ended on September
sisted housing, and social services.

Note. The percentages shown here exclude undistributed offsetting receipts, which were $235 billion in fiscal year 2022. 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.

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2023
Tax Rate
Schedules

The Tax Rate Schedules are shown so you can see the tax rate that applies
to all levels of taxable income. Don’t use them to figure your tax. Instead,
see the instructions for line 16.

CAUTION

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
Schedule X—If your filing status is Single
If your taxable
income is:
Over—

The tax is:

of the
amount
over—

But not
over—

$0

$11,000

10%

$0

11,000

44,725

$1,100.00 + 12%

11,000

44,725

44,725

95,375

5,147.00 + 22%

95,375

182,100

16,290.00 + 24%

95,375

182,100

231,250

37,104.00 + 32%

182,100

231,250

578,125

52,832.00 + 35%

231,250

174,238.25 + 37%

578,125

578,125

Schedule Y-1—If your filing status is Married filing jointly or Qualifying surviving spouse
If your taxable
income is:

Over—

The tax is:

of the
amount
over—

But not
over—

$0

$22,000

10%

$0

22,000

89,450

$2,200.00 + 12%

22,000

89,450

190,750

10,294.00 + 22%

89,450

190,750

364,200

32,580.00 + 24%

190,750

364,200

462,500

74,208.00 + 32%

364,200

462,500

693,750

105,664.00 + 35%

462,500

186,601.50 + 37%

693,750

693,750

Schedule Y-2—If your filing status is Married filing separately
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
over—

$0

$11,000

10%

$0

11,000

44,725

$1,100.00 + 12%

11,000
44,725

44,725

95,375

5,147.00 + 22%

95,375

182,100

16,290.00 + 24%

95,375

182,100

231,250

37,104.00 + 32%

182,100

231,250

346,875

52,832.00 + 35%

231,250

93,300.75 + 37%

346,875

346,875

Schedule Z—If your filing status is Head of household
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
over—

$0

$15,700

10%

$0

15,700

59,850

$1,570.00 + 12%

15,700
59,850

59,850

95,350

6,868.00 + 22%

95,350

182,100

14,678.00 + 24%

95,350

182,100

231,250

35,498.00 + 32%

182,100

231,250

578,100

51,226.00 + 35%

231,250

172,623.50 + 37%

578,100

578,100

-110-

Index to Instructions
A
ABLE account 88, 99
Additional Medicare Tax 99
Address change 12
Adjusted gross income 31
Adoption credit 103
Adoption taxpayer identification number 20
Aliens 8
Alimony paid 91
Alimony received 85
Alternative minimum tax 97
Amended return 80
Amount you owe 60-62
Annuities 27-30
Archer MSAs 87, 99, 100
Artists 90
Attachments to the return 64
Awards 87

B

Line instructions for Forms 1040 and
1040-SR 64
Living abroad, U.S. citizens and resident
aliens 8, 23
Long-term care insurance 90
Lump-sum distributions 30

TREASURY/IRS
AND OMB USE
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November 3, 2023

Bankruptcy cases, chapter 11 23
Bequests 89
Blindness 16, 34
Business income or loss 85

C

Educator expenses 89
Elderly persons:
Credit for 103
Standard deduction 34
Electric vehicles 103
Electronic filing (e-file) 7, 59, 60, 63, 64
Estimated tax 38, 62, 79
Excess deferrals 24
Excess social security and tier 1 RRTA tax
withheld 104
Extension of time to file 8, 104

Canceled debt 87
Capital gain distributions 31
Capital gain or loss 31
Child and dependent care expenses, credit
for 102
Child custody 20
Child support 89
Child tax credits 17, 58
Child's requirement to file 9, 10
Community property states 23
Contributions to reduce debt held by the
public 79
Corrective distributions 25

D
Daycare center expenses 102
Death of a taxpayer 80
Death of spouse 80
Dependent care benefits 24
Dependents 17
Standard deduction 34
Direct deposit of refund 59, 60
Disability expenses 88
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice 107
Dividends:
Nondividend distributions 26
Ordinary dividends 26
Qualified dividends 25, 37
Divorced parents 20
Dual-status aliens 8, 13

E
Earned income credit (EIC) 39
Combat pay, nontaxable 41
Education:
Credits 58, 102
Expenses 58, 102
Recapture of education credits 33
Savings accounts 89, 99

F

Filing requirements 11
Filing status, which box to check 13-15
Foreign accounts and trusts 23
Foreign tax credit 102
Foreign-source income 23
Form W-2 25
Free tax help 80

G

Gambling 87
General business credit 103
Gifts 89
Golden parachute payments 100

H

Head of household 14
Health insurance deduction, self-employed 90
Health insurance premiums, credit for 104
Health savings accounts 87, 90, 99, 100
Help, tax 80
Homebuyer credit, first-time 99
Household employment taxes 99
How to comment on forms 107
How to get tax help 80

I
Identity Protection PIN 64
Identity theft 79
Income 23-87
Income tax withholding (federal) 38, 79
Individual retirement arrangements (IRAs)
Contributions to 91, 93
Credit for contributions to 102
Distributions from 26
Nondeductible contributions to 26, 91-93
Individual taxpayer identification numbers 12
Injured spouse 58
Innocent spouse relief 78
Installment payments 62
Interest income
Tax-exempt 25
Taxable 25
Interest on taxes 83
Investment income, tax on 99
Itemized deductions or standard
deduction 31-34
ITINs for aliens 12

J
Jury duty pay 87

L
Life insurance 89

-111-

M

Market discount on bonds 25
Married persons:
Filing joint returns 13
Filing separate returns 13
Living apart 14
Medical insurance premiums, credit for 104
Medicare tax, additional 99
Mortgage interest credit 103
Moving expenses 90
Multiple support agreement 21

N

Name change 12
Net Investment Income Tax 99
Net operating loss 87
Nonresident aliens 8, 12, 13

O

Offsets 58
Other income 87
Other taxes 100

P

Parents, divorced or separated 20
Pay taxes electronically 60
Payments 38-104
Penalty
Early withdrawal of savings 91
Estimated tax 62
Others (including late filing and late
payment) 83
Penalty on early withdrawal of savings 91
Pensions and annuities 27-30
Premium tax credit 104
Presidential election $3 check-off 13
Private delivery services 9
Prizes 87
Public debt, gift to reduce the 79

Q
Qualified business income deduction 33
Qualified dividends 25, 37
Qualified dividends and capital gain tax
worksheet 37
Qualified retirement plans, deduction for 90
Qualified tuition program earnings 89, 99

R
Railroad retirement benefits:
Treated as a pension 27
Treated as social security 30
Records, how long to keep 79
Refund 58-60
Refund information 84
Refund offset 58
Refunds, credits, or offsets of state and local
income taxes 85
Reservists, expenses of 90

Resident aliens 8
Residential energy efficient property credit 103
Retirement plan deduction, self-employed 90
Retirement savings contributions credit 102
Rollovers 26, 30
Roth IRAs 26, 91
Rounding off to whole dollars 23

S

Statutory employees 25
Student loan interest deduction 95
Expenses 94
Surviving spouse, qualifying 15

Tip income 97
Tuition program earnings 89, 99

U
Unemployment compensation 87

T
Tax and credits 31-100
Figured by the IRS 33, 42
Other taxes:
Alternative minimum tax 97
IRAs and other tax-favored accounts 99
Lump-sum distributions 30
Recapture 100
Tax computation worksheet 77
Tax Counseling for the Elderly (TCE) 7
Tax help 80
Tax rate schedules 110
Tax table 65-76
Tax Topics 105
Taxpayer Advocate Service (TAS) 4
Third party designee 62

V
Volunteer Income Tax Assistance Program
(VITA) 7

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023

Saver's credit 102
Self-employment tax:
Deduction for part of 90
Separated parents 20
Signing your return 63
Single person 13
Social security and equivalent railroad
retirement benefits 30-32
Social security number 12, 21
Standard deduction or itemized
deductions 31-34
State and local income taxes, taxable refunds,
credits, or offsets of 85

-112-

W

Wages 23
What if you can't pay? 62
What's new 6
When and where should you file? 8
Who must file 9, 10
Who should file 8
Winnings, prizes, gambling, and lotteries (other
income) 87
Withholding, federal income tax 38, 79

Your Rights
as a Taxpayer

TREASURY/IRS
The Taxpayer Bill of Rights
AND OMB USE
ONLY DRAFT
November 3, 2023
1. The Right to Be Informed

6. The Right to Finality

Taxpayers have the right to know what they need to do to
comply with the tax laws. They are entitled to clear
explanations of the laws and IRS procedures in all tax forms,
instructions, publications, notices, and correspondence. They
have the right to be informed of IRS decisions about their tax
accounts and to receive clear explanations of the outcomes.

Taxpayers have the right to know the maximum amount of
time they have to challenge the IRS’s position as well as the
maximum amount of time the IRS has to audit a particular tax
year or collect a tax debt. Taxpayers have the right to know
when the IRS has finished an audit.

7. The Right to Privacy

2. The Right to Quality Service

Taxpayers have the right to receive prompt, courteous, and
professional assistance in their dealings with the IRS, to be
spoken to in a way they can easily understand, to receive clear
and easily understandable communications from the IRS, and
to speak to a supervisor about inadequate service.

8. The Right to Confidentiality

3. The Right to Pay No More than the
Correct Amount of Tax

Taxpayers have the right to pay only the amount of tax legally
due, including interest and penalties, and to have the IRS
apply all tax payments properly.

4. The Right to Challenge the IRS’s Position
and Be Heard
Taxpayers have the right to raise objections and provide
additional documentation in response to formal IRS actions or
proposed actions, to expect that the IRS will consider their
timely objections and documentation promptly and fairly, and
to receive a response if the IRS does not agree with their
position.

5. The Right to Appeal an IRS Decision in an
Independent Forum
Taxpayers are entitled to a fair and impartial administrative
appeal of most IRS decisions, including many penalties, and
have the right to receive a written response regarding the IRS
Independent Office of Appeals’ decision. Taxpayers generally
have the right to take their cases to court.

Taxpayers have the right to expect that any IRS inquiry,
examination, or enforcement action will comply with the law
and be no more intrusive than necessary, and will respect all
due process rights, including search and seizure protections,
and will provide, where applicable, a collection due process
hearing.

Taxpayers have the right to expect that any information they
provide to the IRS will not be disclosed unless authorized by
the taxpayer or by law. Taxpayers have the right to expect
appropriate action will be taken against employees, return
preparers, and others who wrongfully use or disclose taxpayer
return information.

9. The Right to Retain Representation
Taxpayers have the right to retain an authorized representative
of their choice to represent them in their dealings with the
IRS. Taxpayers have the right to seek assistance from a Low
Income Taxpayer Clinic if they cannot afford representation.

10. The Right to a Fair and Just Tax System
Taxpayers have the right to expect the tax system to consider
facts and circumstances that might affect their underlying
liabilities, ability to pay, or ability to provide information timely.
Taxpayers have the right to receive assistance from the
Taxpayer Advocate Service if they are experiencing financial
difficulty or if the IRS has not resolved their tax issues properly
and timely through its normal channels.

Learn more at IRS.gov/TaxpayerRights

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

TIP

Envelopes without enough postage will be
returned to you by the post office. Your
envelope may need additional postage if it
contains more than five pages or is
oversized (for example, it is over 1/4″ thick).
Also include your complete return address.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
THEN use this address if you:

IF you live in...

Alabama, Georgia, North Carolina, South Carolina,
Tennessee

Are requesting a refund or
are not enclosing a check or
money order...

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

Are enclosing a check or
money order...

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

Alaska, California, Colorado, Hawaii, Idaho, Kansas,
Department of the Treasury
Michigan, Montana, Nebraska, Nevada, North Dakota,
Internal Revenue Service
Ohio, Oregon, South Dakota, Utah, Washington, Wyoming Ogden, UT 84201-0002

Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Arizona, New Mexico

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Arkansas, Oklahoma

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Florida, Louisiana, Mississippi, Texas

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

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

Pennsylvania

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

A foreign country, U.S. territory*, or use an APO or FPO
address, or file Form 2555 or 4563, or are a dual-status
alien

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

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

Connecticut, Delaware, District of Columbia, Illinois,
Indiana, Iowa, Kentucky, Maine, Maryland,
Massachusetts, Minnesota, Missouri, New Hampshire,
New Jersey, New York, Rhode Island, Vermont, Virginia,
West Virginia, Wisconsin

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

-114-