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pdfTAX YEAR
2020
1040 and
1040-SR
R
INSTRUCTIONS
Including the instructions for
Schedules 1 through 3
2020 Changes
• Recovery rebate credit. This credit
is reduced by any economic impact
payments you received.
• Charitable contributions. You can
claim a deduction for charitable
contributions if you don't itemize your
deductions on Schedule A (Form
1040).
For details on these and other
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
Jan 06, 2021
Cat. No. 24811V
Table of Contents
Contents
Department
of the
Treasury
Internal
Revenue
Service
Page
What's New . . . . . . . . . . . . . . . . . . . . . . . . 6
Filing Requirements . . . . . . . . . . . . . . . . . . 8
Do You Have To File? . . . . . . . . . . . . . . 8
When and Where Should You File? . . . . . 8
Line Instructions for Forms 1040 and
1040-SR . . . . . . . . . . . . . . . . .
Filing Status . . . . . . . . . . . . . .
Name and Address . . . . . . . . . .
Social Security Number (SSN) . .
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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Contents
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Sign Your Return . . . . . . . . . . . . . . . . 63
Assemble Your Return . . . . . . . . . . . . 65
2020 Tax Table . . . . . . . . . . . . . . . . . . . . 66
General Information . . . . . . . . . . . . . . . . . 79
Refund Information . . . . . . . . . . . . . . . . . . 84
Instructions for Schedule 1 . . . . . . . . . . . . . 85
Instructions for Schedule 2 . . . . . . . . . . . . . 95
Instructions for Schedule 3 . . . . . . . . . . . . . 99
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29
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58
61
Tax Topics . . . . . . . . . . . . . . . . . . . . . . 103
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . 105
Major Categories of Federal Income and
Outlays for Fiscal Year 2019 . . . . . . . 107
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 109
Form 1040 and 1040-SR
Helpful Hints
For 2020, you will use Form 1040 or, if you were born before January 2, 1956, 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, you generally won't notice much of a change and 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, prize or award money, or
gambling winnings.
Schedule 1, Part I
Have any deductions to claim, such as student loan interest
deduction, self-employment tax, or educator expenses.
Schedule 1, Part II
Owe 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, health coverage tax credit, or
qualified sick and family leave credits from Schedule H or
Schedule SE.
Have other payments, such as an amount paid with a request for
an extension to file, excess social security tax withheld, or want
to defer the payment of some household employment or
self-employment tax you may owe (for certain Schedule H and
Schedule SE filers).
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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.
What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with
the IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you
qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do
everything possible to resolve your issue. TAS can help you if:
• Your problem is causing a financial difficulty for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
How can you reach TAS?
We have offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:
• Go to TaxpayerAdvocate.IRS.gov/contact-us;
• Download Publication 1546, Taxpayer Advocate Service - We Are Here to Help You, available at IRS.gov/Forms-Pubs. If
you do not have internet access, you can call the IRS toll-free at 800-829-3676 and ask for a copy of Publication 1546;
• Check your local directory; or
• Call TAS toll-free at 877-777-4778.
How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. The TAS Tax Toolkit
at TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights.
Know them.
How else does the Taxpayer Advocate Service help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it
to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate
Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with
the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition,
LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak
English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see
the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This
publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll-free at 800-829-3676.
Suggestions for Improving the 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.
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, 2021, 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 2020, 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 2021. This information may
be relevant if you purchased health insurance coverage for 2020 through the Health Insurance Marketplace
and wish to claim the premium tax credit on Schedule 3, line 8. However, you 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 2020, 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
Economic impact payments—EIP 1
and EIP 2. Any economic impact payments you received are not taxable for
federal income tax purposes, but they reduce your recovery rebate credit.
Recovery rebate credit. This credit is
figured like last year's economic impact
payment, except eligibility and the
amount of the credit are based on your
tax year 2020 information. See the instructions for line 30 and the Recovery
Rebate Credit Worksheet to figure your
credit amount.
Other taxpayer relief. Recent legislation provided certain tax-related benefits, including the following.
• Election to use your 2019 earned
income to figure your 2020 earned income credit. See the instructions for
line 27 for more information on this
election.
• Election to use your 2019 earned
income to figure your 2020 additional
child tax credit. See the instructions for
line 28 and the Instructions for Schedule
8812 for more information on this election.
• Educator expenses include
amounts paid or incurred after March
12, 2020, for personal protective equipment, disinfectant, and other supplies
used for the prevention of the spread of
coronavirus. See the instructions for
Schedule 1, line 10, later.
• If you were impacted by certain
federally declared disasters, special rules
may apply to distributions from your
IRA, profit-sharing plan, or retirement
plan. See Pubs. 590-B and 575 for details.
Form
1040-NR
revision. Form
1040-NR has been revised to more
closely follow the format of Forms 1040
and 1040-SR. Beginning in 2020, Form
1040-NR will use Schedules 1, 2, and 3.
Estimated tax payments now reported
on line 26. In 2019, estimated tax pay-
For information about any additional changes to the 2020 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/
Form1040.
ments and any amount applied from
your previous year’s return were reported on Schedule 3, line 8. In 2020, these
payments will be reported on Form 1040
or 1040-SR, line 26.
Charitable contributions. If you don't
itemize your deductions on Schedule A
(Form 1040), you may qualify to take a
deduction for charitable contributions on
line 10b. See the instructions for
line 10b for more information and to
find out how much of a deduction you
can take.
Standard deduction amount increased. For 2020, the standard deduction amount has been increased for all
filers. The amounts are:
• Single or Married filing separately—$12,400.
• Married filing jointly or Qualifying widow(er)—$24,800.
• Head of household—$18,650.
Virtual currency. If, in 2020, you engaged in a transaction involving virtual
currency, you will need to answer the
question on page 1 of Form 1040 or
1040-SR. See Virtual Currency, later. In
2019, this question was on Schedule 1.
Deductible IRA contributions. You no
longer need to be younger than age 701/2
to take a deduction for your contributions to an IRA. See the instructions for
Schedule 1, line 19.
Coronavirus tax relief for certain individuals. The Coronavirus Aid, Relief,
and Economic Security (CARES) Act
permits certain individuals who file
Schedule SE or Schedule H to defer the
payment of 50% of the social security
tax imposed for the period beginning on
March 27, 2020, and ending December
31, 2020. For more information, see the
instructions for Schedule SE or Schedule H. For information on reporting the
deferral, see the instructions for Schedule 3, line 12e.
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Credits for sick and family leave for
certain self-employed individuals.
The Families First Coronavirus Relief
Act (FFCRA) helps self-employed individuals affected by coronavirus by providing paid sick leave and paid family
leave credits equivalent to those that employers are required to provide their employees for qualified sick leave wages
and qualified family leave wages paid
during the period beginning April 1,
2020, and ending December 31, 2020.
For more information, see the instructions for Form 7202 and Schedule 3,
line 12b.
Form 1040-X, Amended U.S. Individual Income Tax Return. The IRS has
started to accept electronically filed
Forms 1040-X. Currently, only tax year
2019 Forms 1040 and 1040-SR can be
amended electronically. Additional improvements are planned for the future.
You can still file a paper Form 1040-X
and should follow the instructions for
preparing and submitting the paper
form. For more information, see
IRS.gov/Form1040X.
Schedule LEP (Form 1040), Request
for Change in Language Preference.
Schedule LEP is a new form that allows
taxpayers to state a preference to receive
written communications from the IRS in
a language other than English. For more
information, including what languages
are available and how to file, see Schedule LEP.
Schedule D Tax Worksheet. If you are
filing Form 4952 and you have an
amount on line 4e or 4g, you must use
the Schedule D Tax Worksheet in the
Instructions for Schedule D to figure
your tax, even if you don't need to file
Schedule D. See the instructions for
line 16 later and the Instructions for
Schedule D.
Free Software Options for Doing Your Taxes
Why have 49 million Americans used Free File?
• Security—Free File uses the latest encryption technology to safeguard your information.
• Flexible Payments—File early; pay by April 15, 2021 (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
direct deposit and e-file.
Do Your Taxes for Free
If your adjusted gross income was $72,000 or less in 2020, 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 also can be e-filed for free. Free File
Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File
Fillable Forms does basic math calculations. It supports only federal tax forms.
Free Tax Help Available Nationwide
Volunteers are available in communities nationwide providing free tax assistance to low-to-moderate income (generally under
$57,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and
electronically file their own tax return with the assistance of an IRS-certified volunteer.
See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov (Keyword: VITA) for a
VITA/TCE site near you!
IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at IRS.gov/Forms.
Make your tax payments electronically—it’s easy.
You can make electronic payments online, by phone, or from a mobile device. Paying electronically is
safe and secure. The IRS uses the latest encryption technology and doesn’t store the bank account
number you use to submit your payment. When you use any of the IRS electronic payment options, 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. It’s easy, secure, and much quicker
than mailing in a check or money order. Go to IRS.gov/Payments to see all your electronic payment
options.
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Filing
Requirements
Do You Have To
File?
Use Chart A, B, or C to see if you must
file a return. U.S. citizens who lived in
or had income from a U.S. possession
should see Pub. 570. Residents of Puerto
Rico can use 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.
Health coverage tax credit.
Recovery rebate 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 2020 and advance payments
of the premium tax credit were made for
this coverage, you must file a 2020 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
2020 return, you do not have to attach
Form 8962.
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.
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 2020 or was a full-time student under
age 24 at the end of 2020. 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, 1997, is
considered to be age 24 at the end of
2020. Do not use Form 8814 for such a
child.
Resident aliens. These rules also apply
if you were a resident alien. Also, you
may qualify for certain tax treaty benefits. See Pub. 519 for details.
Nonresident aliens and dual-status aliens. These rules also apply if you were
a nonresident alien or a dual-status alien
and both of the following apply.
• You were married to a U.S. citizen
or resident alien at the end of 2020.
• 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.
!
ted 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 2021. The address for returns filed after 2021 may be
different. See IRS.gov/Form1040 for any
updates.
What if You Can't File on
Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868. Instead of filing
Form 4868, you can apply for an automatic extension by making an electronic
payment by the due date of your return.
An automatic 6-month extension to file doesn't extend the
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.
!
File Form 1040 or 1040-SR by April 15,
2021. If you file after this date, you may
have to pay interest and penalties. See
Interest and Penalties, later.
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.
If you were serving in, or in support
of, the U.S. Armed Forces in a designa-
This extension gives you an extra 2
months to file and pay the tax, but inter-
When and Where
Should You File?
-8-
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 15, 2021, you file Form 4868. This
4-month extension of time to file doesn't
extend the time to pay your tax. See
Form 4868.
Private Delivery Services
If you choose to mail your return, you
can use certain private delivery services
designated by the IRS to meet the "time-
ly mailing treated as timely filing/
paying" rule for tax returns and payments. These private delivery services
include only the following.
• 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.
• 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.
To check for any updates to the list of
designated private delivery services, go
to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/
PDSStreetAddresses.
The private delivery service can tell
you how to get written proof of the mailing date.
Chart A—For Most People
IF your filing status is . . .
AND at the end of 2020
you were* . . .
THEN file a return if your gross
income** was at least . . .
Single
under 65
65 or older
$12,400
14,050
Married filing jointly***
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$24,800
26,100
27,400
Married filing separately
any age
Head of household
under 65
65 or older
$18,650
20,300
Qualifying widow(er)
under 65
65 or older
$24,800
26,100
$5
*If you were born on January 1, 1956, you are considered to be age 65 at the end of 2020. (If your spouse died in 2020 or
if you are preparing a return for someone who died in 2020, 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 2020, 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 2020 (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.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,100.
• Your earned income was over $12,400.
• Your gross income was more than the larger of—
• $1,100, or
• Your earned income (up to $12,050) plus $350.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,750 ($4,400 if 65 or older and blind).
• Your earned income was over $14,050 ($15,700 if 65 or older and blind).
• Your gross income was more than the larger of—
•
•
$2,750 ($4,400 if 65 or older and blind), or
Your earned income (up to $12,050) plus $2,000 ($3,650 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,100.
• Your earned income was over $12,400.
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of—
• $1,100, or
• Your earned income (up to $12,050) plus $350.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,400 ($3,700 if 65 or older and blind).
• Your earned income was over $13,700 ($15,000 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—
•
•
$2,400 ($3,700 if 65 or older and blind), or
Your earned income (up to $12,050) plus $1,650 ($2,950 if 65 or older and blind).
-10-
Chart C—Other Situations When You Must File
You must file a return if any of the seven conditions below apply for 2020.
1.
You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by
itself.
d. Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer
who didn't withhold these taxes.
e. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or
on group-term life insurance and additional taxes on health savings accounts. See the instructions for Schedule 2, line 8.
f. Recapture taxes. See the instructions for line 16 and Schedule 2, lines 7b and 8.
2.
You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA
distributions.
3.
You had net earnings from self-employment of at least $400.
4.
You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from
employer social security and Medicare taxes.
5.
Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage
through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the
advance payments.
6.
Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever
enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.
7.
You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you
are paying in installments under section 965(h) or deferred by making an election under section 965(i).
-11-
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, 1956.
Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1
through December 31, 2020, write “Tax Year” and the beginning and ending months
of your fiscal year in the top margin of page 1 of Form 1040 or 1040-SR.
Write-in information. If you need to write a word, code, and/or dollar amount on
Form 1040 or 1040-SR to explain an item of income or deduction, but don't have
enough space to enter the word, code, and/or dollar amount, you can put an asterisk
next to the applicable line number and put a footnote at the bottom of page 2 of your
tax return indicating the line number and the word, code, and/or dollar amount you
need to enter.
For example, if you received wages as a household employee and didn't receive a
W-2 because you were paid only $2,000, the instructions for line 1 state that you must
enter “HSH” and the amount of the wages next to line 1. You may instead put an asterisk next to line 1 and in the white space at the bottom of page 2 of Form 1040 or
1040-SR, enter “*Line 1: HSH $2,000.”
Section references are to the Internal Revenue Code.
Filing Status
Check only the filing status that applies
to you. The ones that will usually give
you the lowest tax are listed last.
• Married filing separately.
• Single.
• Head of household.
• Married filing jointly.
• Qualifying widow(er).
For information about marital status, see
Pub. 501.
More than one filing status can
TIP apply to you. You can choose
the one that will give you the
lowest tax.
Single
You can check the “Single” box at the
top of Form 1040 or 1040-SR if any of
the following was true on December 31,
2020.
• 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 2020, your divorce wasn't
final (an interlocutory decree), you are
considered married and can't check the
box.
• You were widowed before January
1, 2020, and didn't remarry before the
end of 2020. But if you have a child,
you may be able to use the qualifying
widow(er) filing status. See the instructions for Qualifying Widow(er), later.
Married Filing Jointly
You can check the “Married filing jointly” box at the top of Form 1040 or
1040-SR if any of the following apply.
• You were married at the end of
2020, even if you didn't live with your
spouse at the end of 2020.
• Your spouse died in 2020 and you
didn't remarry in 2020.
• You were married at the end of
2020 and your spouse died in 2021 before filing a 2020 return.
A married couple filing jointly report
their combined income and deduct their
combined allowable expenses on one return. They can file a joint return even if
only one had income or if they didn't
live together all year. However, both
persons must sign the return. Once you
file a joint return, you can't choose to
file separate returns for that year after
the due date of the return.
Joint and several tax liability. If you
file a joint return, both you and your
Need more information or forms? Visit IRS.gov.
-12-
spouse are generally responsible for the
tax and interest or penalties due on the
return. This means that if one spouse
doesn't pay the tax due, the other may
have to. Or, if one spouse doesn't report
the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file
separately if:
• You believe your spouse isn't reporting all of his or her income, or
• You don’t want to be responsible
for any taxes due if your spouse doesn't
have enough tax withheld or doesn't pay
enough estimated tax.
See the instructions for Married Filing
Separately. Also see Innocent Spouse
Relief under General Information, later.
Nonresident aliens and dual-status aliens. Generally, a married couple can't
file a joint return if either spouse is a
nonresident alien at any time during the
year. However, if you were a nonresident alien or a dual-status alien and were
married to a U.S. citizen or resident alien at the end of 2020, you can elect to
be treated as a resident alien and file a
joint return. See Pub. 519 for details.
Married Filing Separately
Check the “Married filing separately”
box at the top of Form 1040 or 1040-SR
if you are married and file a separate return. Enter your spouse’s name in the
entry space below the filing status
checkboxes. Be sure to enter your spouse’s SSN or 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.”
If you are married and file a separate
return, you generally report only your
own income, deductions, and credits.
Generally, you are responsible only for
the tax on your own income. Different
rules apply to people in community
property states; see Pub. 555.
However, you will usually pay more
tax than if you use another filing status
for which you qualify. Also, if you file a
separate return, you can't take the student loan interest deduction, the tuition
and fees deduction, the education credits, or the earned income credit. You also can't take the standard deduction if
your spouse itemizes deductions.
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 2020. 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 2020. But if, at the end of 2020,
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 2020 and you meet the other rules under Married persons who live apart, later.
• You are married to a nonresident
alien at any time during the year and the
election to treat the alien spouse as a resident alien is not made.
Check the “Head of household” box only if you are unmarried (or considered
unmarried) and either Test 1 or Test 2
applies.
Test 1. You paid over half the cost of
keeping up a home that was the main
home for all of 2020 of your parent
whom you can claim as a dependent, except under a multiple support agreement
(see Who Qualifies as Your Dependent,
later). Your parent didn't have to live
with you.
Test 2. You paid over half the cost of
keeping up a home in which you lived
and in which one of the following also
lived for more than half of the year (if
half or less, see Exception to time lived
with you, later).
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 he or she lived with
you for all of 2020, 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 2020 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.
Qualifying child. To find out if someone is your qualifying child, see Step 1
under Who Qualifies as Your Dependent, later.
-13-
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
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 2020, you still
may be able to file as head of household.
If the person is your qualifying child, the
child must have lived with you for more
than half the part of the year he or she
was alive. If the person is anyone else,
see Pub. 501.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
Married persons who live apart. Even
if you weren’t divorced or legally separated at the end of 2020, you are considered unmarried if all of the following
apply.
• You lived apart from your spouse
for the last 6 months of 2020. 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 2020.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2020 (if half or less,
see Exception to time lived with you,
earlier).
• You can claim this child as your
dependent or could claim the child except that the child's other parent can
claim him or her under the rule for Children of divorced or separated parents
under Who Qualifies as Your Dependent, later.
Adopted child. An adopted child is
always treated as your own child. An
Need more information or forms? Visit IRS.gov.
adopted child includes a child lawfully
placed with you for legal adoption.
Foster child. A foster child is any
child placed with you by an authorized
placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
Qualifying Widow(er)
You can check the “Qualifying widow(er)” box at the top of Form 1040 or
1040-SR and use joint return tax rates
for 2020 if all of the following apply.
1. Your spouse died in 2018 or 2019
and you didn't remarry before the end of
2020.
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 2020:
a. The child had gross income of
$4,300 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 2020. 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 he or she
died, even if you didn't actually do so.
If your spouse died in 2020, you can't
file as qualifying widow(er). Instead, see
the instructions for Married Filing
Jointly, earlier.
Adopted child. An adopted child is always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.
The dependents you claim are
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 2020 if the child was
born or died in 2020 and your home was
the child's home for the entire time he or
she was alive.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
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 2019 and you are filing a joint
return for 2020 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2019
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.
Need more information or forms? Visit IRS.gov.
-14-
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, from your local SSA
office, or by calling the SSA at
800-772-1213. It usually takes about 2
weeks to get an SSN once the SSA has
all the evidence and information it
needs.
Check that both the name and SSN
on your Forms 1040 or 1040-SR, W-2,
and 1099 agree with your social security
card. If they don’t, certain deductions
and credits on Form 1040 or 1040-SR
may be reduced or disallowed and you
may not receive credit for your social
security earnings. If your Form W-2
shows an incorrect SSN or name, notify
your employer or the form-issuing agent
as soon as possible to make sure your
earnings are credited to your social security record. If the name or SSN on
your social security card is incorrect,
call the SSA.
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 in the last 3 years, or
if your ITIN has the middle digits 88
(9NN-88-NNNN) or if your ITIN has
the middle digits 90, 91, 92, 94, 95, 96,
97, 98, or 99 and was assigned before
2013, it expired at the end of 2020 and
must be renewed if you need to file a
federal tax return in 2021 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 with middle digits 70
TIP through 87 have expired and
must also be renewed if you
need to file a tax return in 2021 and
haven’t already renewed the ITIN.
An ITIN is for tax use only. It doesn't
entitle you to social security benefits or
change your employment or immigration status under U.S. law.
For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.
If you receive an SSN after previously using an ITIN, stop using your ITIN.
Use your SSN instead. Visit a local IRS
office or write a letter to the IRS explaining that you now have an SSN and
want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it
are at IRS.gov/ITIN.
Nonresident Alien Spouse
If your spouse is a nonresident alien, he
or she must have either an SSN or an
ITIN if:
• You file a joint return, or
• Your spouse is filing a separate return.
Standard Deduction
If you are filing Form 1040-SR,
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.
Single and Married Filing
Jointly
If you or your spouse (if you are married
and filing a joint return) can be claimed
as a dependent on someone else’s return,
check the appropriate box in the Standard Deduction section.
If you were a dual-status alien, check
the “Spouse itemizes on a separate return or you were a dual-status alien”
box. If you were a dual-status alien and
you file a joint return with your spouse
who was a U.S. citizen or resident alien
at the end of 2020 and you and your
spouse agree to be taxed on your combined worldwide income, don’t check
the box.
Age/Blindness
If you or your spouse (if you are married
and filing a joint return) were born before January 2, 1956, or were blind at
the end of 2020, 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 2020. If your
spouse was born before January 2, 1956,
but died in 2020 before reaching age 65,
don’t check the box that says “Spouse
was born before January 2, 1956.”
A person is considered to reach age
65 on the day before his or her 65th
birthday.
Example. Your spouse was born on
February 14, 1955, and died on February
13, 2020. 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, 2020,
your spouse isn't considered age 65.
Don’t check the box.
Death of taxpayer in 2020. If you are
preparing a return for someone who died
in 2020, see Pub. 501 before completing
the standard deduction information.
Blindness
If you weren’t totally blind as of December 31, 2020, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:
Don’t file the Standard Deduction
Chart with your return.
-15-
• You can't see better than 20/200 in
your better eye with glasses or contact
lenses, or
• Your field of vision is 20 degrees
or less.
If your eye condition isn't likely to
improve beyond the conditions listed
above, you can get a statement certified
by your eye doctor (ophthalmologist or
optometrist) to this effect instead.
You must keep the statement for your
records.
Married Filing Separately
If your filing status is married filing separately and your spouse itemizes deductions on his or her return, check the
“Spouse itemizes on a separate return or
you were a dual-status alien” box.
If your filing status is married filing
separately and your spouse was born before January 2, 1956, or was blind at the
end of 2020, you can check the appropriate box(es) on the line labeled “Age/
Blindness” if your spouse had no income, isn't filing a return, and can't be
claimed as a dependent on another person's return.
Presidential Election
Campaign Fund
This fund helps pay for Presidential
election campaigns. The fund reduces
candidates' dependence on large contributions from individuals and groups and
places candidates on an equal financial
footing in the general election. The fund
also helps pay for pediatric medical research. If you want $3 to go to this fund,
check the box. If you are filing a joint
return, your spouse can also have $3 go
to the fund. If you check a box, your tax
or refund won't change.
Virtual Currency
Virtual currency is a digital representation of value, other than a representation
of the U.S. dollar or a foreign currency
(“real currency”), that functions as a unit
of account, a store of value, or a medium
of exchange. Some virtual currencies are
convertible, which means that they have
an equivalent value in real currency or
act as a substitute for real currency. The
IRS uses the term “virtual currency” to
describe the various types of convertible
virtual currency that are used as a medi-
Need more information or forms? Visit IRS.gov.
um of exchange, such as digital currency
and cryptocurrency. Regardless of the
label applied, if a particular asset has the
characteristics of virtual currency, it will
be treated as virtual currency for Federal
income tax purposes.
If, in 2020, you engaged in any transaction involving virtual currency, check
the “Yes” box next to the question on
virtual currency on page 1 of Form 1040
or 1040-SR. A transaction involving virtual currency includes, but is not limited
to:
• The receipt or transfer of virtual
currency for free (without providing any
consideration), including from an airdrop or hard fork;
• An exchange of virtual currency
for goods or services;
• A sale of virtual currency;
• An exchange of virtual currency
for other property, including for another
virtual currency; and
• A disposition of a financial interest
in virtual currency.
A transaction involving virtual currency does not include the holding of
virtual currency in a wallet or account,
or the transfer of virtual currency from
one wallet or account you own or control to another that you own or control.
If you disposed of any virtual currency
that was held as a capital asset through a
sale, exchange, or transfer, use Form
Need more information or forms? Visit IRS.gov.
-16-
8949 to figure your capital gain or loss
and report it on Schedule D (Form
1040).
If you received any virtual currency
as compensation for services or disposed
of any virtual currency that you held for
sale to customers in a trade or business,
you must report the income as you
would report other income of the same
type (for example, W-2 wages on Form
1040 or 1040-SR, line 1, or inventory or
services from Schedule C on Schedule
1).
For more information, go to IRS.gov/
virtualcurrencyfaqs.
Who Qualifies as Your
Dependent
Step 1
Dependents, Qualifying Child for Child Tax
Credit, and Credit for Other Dependents
A qualifying child is a child who is your...
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
Do You Have a Qualifying
Child?
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 2020 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 2020 return (including extensions). If an ITIN is applied
for on or before the due date of a 2020 return (including extensions) and the IRS issues an ITIN as result of the application,
the IRS will consider the ITIN as issued on or before the due
date of the return.
Under age 24 at the end of 2020, 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 his or her own support for 2020 (see Pub. 501)
AND
Who isn't filing a joint return for 2020
or is filing a joint return for 2020 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 2020. 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 2020, 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.
Step 2
Is Your Qualifying Child Your
Dependent?
1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? (See Pub. 519 for
-17-
Need more information or forms? Visit IRS.gov.
the definition of a U.S. national or U.S. resident alien. If the
child was adopted, see Exception to citizen test, later.)
Yes. Continue
No. STOP
䊲
2. Was the child married?
Yes. See Married
person, later.
You can't claim this child
as a dependent.
No. Continue
䊲
3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2020 tax return? 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.
4. Did this child have an SSN valid for employment issued
before the due date of your 2020 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 in
this child. Check the
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.
Step 4
Is Your Qualifying Relative
Your Dependent?
A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any of them (for
example, your grandchild)
or
Step 3
Does Your Qualifying Child
Qualify You for the Child Tax
Credit or Credit for Other
Dependents?
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
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
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
You can’t claim the child
tax credit or the credit for
other dependents for this
child.
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or
U.S. resident alien. If the child was adopted, see Exception
to citizen test, later.)
Yes. Continue
No. STOP
䊲
AND
Who wasn't a qualifying child (see Step 1) of any taxpayer for 2020. For this
purpose, a person isn't a taxpayer if he or she isn't required to file a U.S. income
tax return and either doesn't file such a return or files only to get a refund of
withheld income tax or estimated tax paid. See Pub. 501 for details and examples.
You can’t claim the child
tax credit or the credit for
other dependents for this
child.
3. Was the child under age 17 at the end of 2020?
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.
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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.
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AND
Who had gross income of less than $4,300 in 2020. If the person was permanently
and totally disabled, see Exception to gross income test, later.
AND
For whom you provided over half of his or her support in 2020. But see Children
of divorced or separated parents, Multiple support agreements, and Kidnapped
child, later.
relative was adopted, see Exception to citizenship test,
later.)
Yes. You can claim
No. STOP
the 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.
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
Definitions and Special Rules
You can't claim this
person as a dependent.
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.
3. Was your qualifying relative married?
Yes. See Married
No. Continue
䊲
person, later.
Adoption taxpayer identification numbers (ATINs). If you
have a dependent who was placed with you for legal adoption
and you don’t know his or her SSN, you must get an ATIN for
the dependent from the IRS. See Form W-7A for details. If the
dependent isn't a U.S. citizen or resident alien, apply for an
ITIN instead using Form W-7.
4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2020 tax return? 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.
Step 5
Does Your Qualifying Relative
Qualify You for the Credit for
Other Dependents?
1. Did your qualifying relative have an SSN, ITIN, or ATIN
issued on or before the due date of your 2020 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
䊲
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
Children of divorced or separated parents. A child will be
treated as the qualifying child or qualifying relative of his or her
noncustodial parent (defined later) if all of the following conditions apply.
1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times
during the last 6 months of 2020 (whether or not they are or
were married).
2. The child received over half of his or her support for
2020 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 2020.
4. Either of the following applies.
a. The custodial parent signs Form 8332 or a substantially
similar statement that he or she won't claim the child as a dependent for 2020, and the noncustodial parent includes a copy
of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332.
See Post-1984 and pre-2009 decree or agreement and
Post-2008 decree or agreement.
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides that
the noncustodial parent can claim the child as a dependent, and
the noncustodial parent provides at least $600 for support of the
child during 2020.
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
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Need more information or forms? Visit IRS.gov.
doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or the health coverage tax credit. The custodial parent or another taxpayer, if eligible, can claim the child for the
earned income credit and these other benefits. See Pub. 501 for
details.
Custodial and noncustodial parents. The custodial parent is
the parent with whom the child lived for the greater number of
nights in 2020. The noncustodial parent is the other parent. If
the child was with each parent for an equal number of nights,
the custodial parent is the parent with the higher adjusted gross
income. See Pub. 501 for an exception for a parent who works
at night, rules for a child who is emancipated under state law,
and other details.
Post-1984 and pre-2009 decree or agreement. The decree
or agreement must state all three of the following.
1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
2. The other parent won't claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must include all of the following pages from the decree or agreement.
• Cover page (include the other parent's SSN on that page).
• The pages that include all the information identified in (1)
through (3) above.
• Signature page with the other parent's signature and date
of agreement.
!
You must include the required information even if you
filed it with your return in an earlier year.
CAUTION
Post-2008 decree or agreement. If the divorce decree or
separation agreement went into effect after 2008, the noncustodial parent can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form
8332 or a substantially similar statement the only purpose of
which is to release the custodial parent's claim to certain tax
benefits for a child, and the noncustodial parent must include a
copy with his or her return. The form or statement must release
the custodial parent's claim to the child without any conditions.
For example, the release must not depend on the noncustodial
parent paying support.
Release of certain tax benefits revoked. A custodial parent
who has revoked his or her previous release of a claim to certain
tax benefits for a child must include a copy of the revocation
with his or her return. For details, see Form 8332.
Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a
U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4,
question 2; and Step 5, question 2.
Exception to gross income test. If your relative (including a
person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain
Need more information or forms? Visit IRS.gov.
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 2020, the person is considered
to have lived with you for more than half of 2020 if your home
was this person's home for more than half the time he or she
was alive in 2020.
Any other person is considered to have lived with you for all
of 2020 if the person was born or died in 2020 and your home
was this person's home for the entire time he or she was alive in
2020.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction.
Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a
family member, you may be able to take the child into account
in determining your eligibility for head of household or qualifying widow(er) filing status, the child tax credit, the credit for
other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).
Married person. If the person is married and files a joint return, you can't claim that person as your dependent. However, if
the person is married but doesn't file a joint return or files a
joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim him or her as a dependent. (See Pub. 501 for details and examples.) In that case,
go to Step 2, question 3 (for a qualifying child), or Step 4, question 4 (for a qualifying relative).
Multiple support agreements. If no one person contributed
over half of the support of your relative (or a person who lived
with you all year as a member of your household) but you and
another person(s) provided more than half of your relative's
support, special rules may apply that would treat you as having
provided over half of the support. For details, see Pub. 501.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2020, 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
-20-
for all of the following tax benefits, unless the special rule for
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).
No other person can take any of the five tax benefits just listed
based on the qualifying child. If you and any other person can
claim the child as a qualifying child, the following rules apply.
• If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
• If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2020. 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 2020.
• 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 2020.
• 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 2020, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't
meet the conditions to be a qualifying child of any other person,
including her other parent. Under the rules just described, you
can claim your daughter as a qualifying child for all of the five
tax benefits just listed for which you otherwise qualify. Your
mother can't claim any of those five tax benefits based on your
daughter. However, if your mother's AGI is higher than yours
and you do not claim your daughter as a qualifying child, your
daughter is the qualifying child of your mother.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to
Step 2. Otherwise, stop; you can't claim any benefits based on
this child.
Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered
agree with the dependent's social security card. Otherwise, at
the time we process your return, we may reduce or disallow any
tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card
isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration. See Social Security
Number (SSN), earlier. If your dependent won't have a number
by the date your return is due, see What if You Can't File on
Time? earlier.
For the child tax credit, your child must have the required
SSN. The required SSN is one that is valid for employment and
that is issued by the Social Security Administration before the
due date of your 2020 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 2020 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 2020 return (including extensions), you can't claim the child tax credit or the
credit for other dependents on your original or an amended
2020 return.
If you apply for an ITIN on or before the due date of your
2020 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 2020 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 8. Also see Pub. 525.
Foreign-Source Income
You must report unearned income, such
as interest, dividends, and pensions,
from sources outside the United States
unless exempt by law or a tax treaty.
You must also report earned income,
such as wages and tips, from sources
outside the United States.
If you worked abroad, you may be
able to exclude part or all of your foreign earned income. For details, see
Pub. 54 and Form 2555.
Foreign retirement plans. If you were
a beneficiary of a foreign retirement
plan, you may have to report the undistributed income earned in your plan.
However, if you were the beneficiary of
a Canadian registered retirement plan,
see Rev. Proc. 2014-55, 2014-44 I.R.B.
753,
available
at
IRS.gov/irb/
2014-44_IRB#RP2014-55, to find out if
you can elect to defer tax on the undistributed income.
Report distributions from foreign
pension plans on lines 5a and 5b.
Foreign accounts and trusts. You
must complete Part III of Schedule B if
you:
• Had a foreign account, or
• Received a distribution from, or
were a grantor of, or a transferor to, a
foreign trust.
Foreign financial assets. If you had
foreign financial assets in 2020, you
may have to file Form 8938. See Form
8938 and its instructions.
Chapter 11 Bankruptcy
Cases
If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's
income tax return includes:
• Earnings from services you performed after the beginning of the case
(both wages and self-employment income), and
• Income from property described in
section 541 of title 11 of the U.S. Code
that you either owned when the case began or that you acquired after the case
began and before the case was closed,
dismissed, or converted to a case under a
different chapter.
Because this income is taxable to the
estate, don’t include this income on your
own individual income tax return. The
only exception is for purposes of figuring your self-employment tax. For that
purpose, you must take into account all
your self-employment income for the
year from services performed both before and after the beginning of the case.
Also, you (or the trustee, if one is appointed) must allocate between you and
the bankruptcy estate the wages, salary,
or other compensation and withheld income tax reported to you on Form W-2.
A similar allocation is required for income and withheld income tax reported
to you on Forms 1099. You must also
include a statement that indicates you
filed a chapter 11 case and that explains
how income and withheld income tax reported to you on Forms W-2 and 1099
are allocated between you and the estate.
For more details, including acceptable
allocation methods, see Notice 2006-83,
2006-40 I.R.B. 596, available at
IRS.gov/irb/
2006-40_IRB#NOT-2006-83.
Community Property States
Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington,
and Wisconsin. If you and your spouse
lived in a community property state, you
must usually follow state law to determine what is community income and
what is separate income. For details, see
Form 8958 and Pub. 555.
Nevada, Washington, and California
domestic partners. A registered domestic partner in Nevada, Washington,
or California must generally report half
the combined community income of the
individual and his or her domestic partner. See Form 8958 and Pub. 555.
Need more information or forms? Visit IRS.gov.
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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 1
Wages, Salaries, Tips, etc.
Enter the total of your wages, salaries,
tips, etc. If a joint return, also include
your spouse's income. For most people,
the amount to enter on this line should
be shown in box 1 of their Form(s) W-2.
But the following types of income must
also be included in the total on line 1.
• All wages received as a household
employee. An employer isn’t required to
provide a Form W-2 to you if he or she
paid you wages of less then $2,200 in
2020. If you received wages as a household employee and you didn’t receive a
Form W-2 because an employer paid
you less than $2,200 in 2020, enter
“HSH” and the amount not reported to
you on a Form W-2 in the space to the
left of line 1. For information on employment taxes for household employees, see Tax Topic 756.
• Any Medicaid waiver payments
you received that you choose to include
in earned income for purposes of claiming a credit or other tax benefit, even if
you didn’t receive a Form W-2 reporting
these payments. See the instructions for
Schedule 1, line 8.
• Tip income you didn't report to
your employer. This should include any
allocated tips shown in box 8 on your
Form(s) W-2 unless you can prove that
your unreported tips are less than the
amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531
for more details. Also include the value
of any noncash tips you received, such
as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line 1.
You may owe social security
and Medicare or railroad reCAUTION tirement (RRTA) tax on unreported tips. See the instructions for
Schedule 2, line 5.
!
•
Dependent care benefits, which
should be shown in box 10 of your
Form(s) W-2. But first complete Form
2441 to see if you can exclude part or all
of the benefits.
• Employer-provided adoption benefits, which should be shown in box 12 of
your Form(s) W-2 with code T. But see
the Instructions for Form 8839 to find
out if you can exclude part or all of the
benefits. You may also be able to exclude amounts if you adopted a child
with special needs and the adoption became final in 2020.
• Scholarship and fellowship grants
not reported on Form W-2. Also enter
“SCH” and the amount on the dotted
line next to line 1. However, if you were
a degree candidate, include on line 1 only the amounts you used for expenses
other than tuition and course-related expenses. For example, amounts used for
room, board, and travel must be reported
on line 1.
• Excess elective deferrals. The
amount deferred should be shown in
box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be
checked. If the total amount you (or
your spouse if filing jointly) deferred for
2020 under all plans was more than
$19,500 (excluding catch-up contributions as explained later), include the excess on line 1. This limit is (a) $13,500
if you have only SIMPLE plans, or (b)
$22,500 for section 403(b) plans if you
qualify for the 15-year rule in Pub. 571.
Although designated Roth contributions
are subject to this limit, don’t include
the excess attributable to such contributions on line 1. They are already inclu-
ded 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 2020, your employer may have allowed an additional deferral (catch-up
contributions) of up to $6,500 ($3,000
for section 401(k)(11) and SIMPLE
plans). This additional deferral amount
isn't subject to the overall limit on elective deferrals.
!
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 1. Instead, report distributions from
an IRA on lines 4a and 4b.
• Wages from Form 8919, line 6.
*This includes a Roth, SEP, or SIMPLE IRA.
Were You a Statutory Employee?
If you were, 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.
-23-
Missing or Incorrect Form W-2?
Your employer is required to provide or
send Form W-2 to you no later than
February 1, 2021. If you don’t receive it
by early February, use Tax Topic 154 to
find out what to do. Even if you don’t
get a Form W-2, you must still report
your earnings on line 1. If you lose your
Form W-2 or it is incorrect, ask your
employer for a new one.
Line 2a
Tax-Exempt Interest
If you received any tax-exempt interest
(including any tax-exempt original issue
discount (OID)), such as from municipal
bonds, each payer should send you a
Form 1099-INT or a Form 1099-OID. In
general, your tax-exempt stated interest
should be shown in box 8 of Form
1099-INT or, for a tax-exempt OID
bond, in box 2 of Form 1099-OID and
your tax-exempt OID should be shown
in box 11 of Form 1099-OID. Enter the
total on line 2a. However, if you acquired a tax-exempt bond at a premium,
only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received
during the year over the amortized bond
premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net
amount of tax-exempt OID on line 2a
(that is, the excess of tax-exempt OID
for the year over the amortized acquisition premium for the year). See Pub. 550
for more information about OID, bond
premium, and acquisition premium.
Also include on line 2a any exempt-interest dividends from a mutual
fund or other regulated investment company. This amount should be shown in
box 11 of Form 1099-DIV.
Don’t include interest earned on your
IRA, health savings account, Archer or
Medicare Advantage MSA, or Coverdell
education savings account.
Line 2b
Taxable Interest
Each payer should send you a Form
1099-INT or Form 1099-OID. Enter
your total taxable interest income on
Need more information or forms? Visit IRS.gov.
line 2b. But you must fill in and attach
Schedule B if the total is over $1,500 or
any of the other conditions listed at the
beginning of the Schedule B instructions
applies to you.
For more details about reporting taxable interest, including market discount
on bonds and adjustments for amortizable bond premium or acquisition premium, see Pub. 550.
Interest credited in 2020 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 2020 income. For details, see Pub. 550.
If you get a 2020 Form
TIP 1099-INT for U.S. savings bond
interest that includes amounts
you reported before 2020, see Pub. 550.
Line 3a
Qualified Dividends
Enter your total qualified dividends on
line 3a. Qualified dividends are also included in the ordinary dividend total required to be shown on line 3b. Qualified
dividends are eligible for a lower tax
rate than other ordinary income. Generally, these dividends are shown in
box 1b of Form(s) 1099-DIV. See Pub.
550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.
Exception. Some dividends may be reported as qualified dividends in box 1b
of Form 1099-DIV but aren't qualified
dividends. These include:
• Dividends you received as a nominee. See the Schedule B instructions.
• Dividends you received on any
share of stock that you held for less than
61 days during the 121-day period that
began 60 days before the ex-dividend
date. The ex-dividend date is the first
date following the declaration of a dividend on which the purchaser of a stock
isn't entitled to receive the next dividend
payment. When counting the number of
days you held the stock, include the day
you disposed of the stock but not the day
you acquired it. See the examples that
follow. Also, when counting the number
of days you held the stock, you can't
count certain days during which your
risk of loss was diminished. See Pub.
550 for more details.
• Dividends attributable to periods
totaling more than 366 days that you received on any share of preferred stock
held for less than 91 days during the
181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the
stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.
Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule
just described.
• Dividends on any share of stock to
the extent that you are under an obligation (including a short sale) to make related payments with respect to positions
in substantially similar or related property.
• Payments in lieu of dividends, but
only if you know or have reason to
know that the payments aren't qualified
dividends.
• Dividends from a corporation that
first became a surrogate foreign corporation after December 22, 2017, other than
a foreign corporation that is treated as a
domestic corporation under section
7874(b).
Example 1. You bought 5,000 shares
of XYZ Corp. common stock on July 8,
2020. XYZ Corp. paid a cash dividend
of 10 cents per share. The ex-dividend
date was July 16, 2020. 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,
2020. You held your shares of XYZ
Corp. for only 34 days of the 121-day
period (from July 9, 2020, through August 11, 2020). The 121-day period began on May 17, 2020 (60 days before
the ex-dividend date), and ended on
September 14, 2020. 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, 2020 (the day before
the ex-dividend date), and you sold the
stock on September 16, 2020. You held
the stock for 63 days (from July 16,
2020, through September 16, 2020). The
Need more information or forms? Visit IRS.gov.
-24-
$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, 2020, through September
14, 2020).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8, 2020. ABC Mutual
Fund paid a cash dividend of 10 cents a
share. The ex-dividend date was July 16,
2020. The ABC Mutual Fund advises
you that the part of the dividend eligible
to be treated as qualified dividends
equals 2 cents a share. Your Form
1099-DIV from ABC Mutual Fund
shows total ordinary dividends of $1,000
and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2020. You have no qualified
dividends from ABC Mutual Fund because you held the ABC Mutual Fund
stock for less than 61 days.
Use the Qualified Dividends
TIP and Capital Gain Tax Worksheet or the Schedule D Tax
Worksheet, whichever applies, to figure
your tax. See the instructions for line 16
for details.
Line 3b
Ordinary Dividends
Each payer should send you a Form
1099-DIV. Enter your total ordinary dividends on line 3b. This amount should
be shown in box 1a of Form(s)
1099-DIV.
You must fill in and attach Schedule B if the total is over $1,500 or you
received, as a nominee, ordinary dividends that actually belong to someone
else.
Nondividend Distributions
Some distributions are a return of your
cost (or other basis). They won't be
taxed until you recover your cost (or
other basis). You must reduce your cost
(or other basis) by these distributions.
After you get back all of your cost (or
other basis), you must report these distributions as capital gains on Form 8949.
For details, see Pub. 550.
Dividends on insurance 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 8, only if
they exceed the total of all net premiums
you paid for the contract.
Lines 4a and 4b
IRA Distributions
Special rules may apply if you
TIP received a coronavirus-related
distribution from your individual retirement arrangement (IRA) on or
after January 1, 2020, and before December 31, 2020. See Pub. 590-B for details.
Special rules may apply if you
TIP received a distribution from
your IRA and your main home
was in one of the federally declared disaster areas eligible for these special
rules at any time during the incident period. Special rules may also apply if you
received a distribution on certain dates
to buy or construct a main home in one
of the federally declared disaster areas
eligible for these special rules, but that
home wasn't bought or constructed because of the disaster. See Pub. 590-B for
details.
You should receive a Form 1099-R
showing the total amount of any distribution from your IRA before income tax
or other deductions were withheld. This
amount should be shown in box 1 of
Form 1099-R. Unless otherwise noted in
the line 4a and 4b instructions, an IRA
includes a traditional IRA, Roth IRA,
simplified employee pension (SEP)
IRA, and a savings incentive match plan
for employees (SIMPLE) IRA. Except
as provided next, leave line 4a blank and
enter the total distribution (from Form
1099-R, box 1) on line 4b.
Exception 1. Enter the total distribution
on line 4a if you rolled over part or all of
the distribution from one:
• Roth IRA to another Roth IRA, or
• IRA (other than a Roth IRA) to a
qualified plan or another IRA (other
than a Roth IRA).
Also enter “Rollover” next to line 4b.
If the total distribution was rolled over,
enter -0- on line 4b. If the total distribu-
tion 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 2021, 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 or SEP IRAs for 2020
or an earlier year. If you made nondeductible contributions to these IRAs for
2020, 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 2014 or an earlier year.
b. Distribution code Q is shown in
box 7 of Form 1099-R.
3. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth
IRA in 2020.
4. You had a 2019 or 2020 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 2020.
6. You recharacterized part or all of
a contribution to a Roth IRA as a contribution to another type of IRA, or vice
versa.
less Exception 2 applies to that part. Enter “QCD” next to line 4b.
A QCD is a distribution made directly by the trustee of your IRA (other than
an ongoing SEP or SIMPLE IRA) to an
organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least
age 70 1/2 when the distribution was
made.
Generally, your total QCDs for the
year can't be more than $100,000. (On a
joint return, your spouse can also have a
QCD of up to $100,000.) The amount of
the QCD is limited to the amount that
would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first
considered to be paid out of otherwise
taxable income. See Pub. 590-B for details.
!
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
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.
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 un-
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Need more information or forms? Visit IRS.gov.
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 do not need to attach a statement if
only Exception 2 and one other exception apply.
More than one distribution. If you (or
your spouse if filing jointly) received
more than one distribution, figure the
taxable amount of each distribution and
enter the total of the taxable amounts on
line 4b. Enter the total amount of those
distributions on line 4a.
You may have to pay an additional tax if you received an
CAUTION early distribution from your
IRA and the total wasn't rolled over or
was not coronavirus related. See the instructions for Schedule 2, line 6, for details.
!
More information. For more information about IRAs, see Pub. 590-A and
Pub. 590-B.
Lines 5a and 5b
Pensions and Annuities
Special rules may apply if you
TIP received a coronavirus-related
distribution from a profit-sharing plan or retirement plan on or after
January 1, 2020, and before December
31, 2020. See Pub. 575 for details.
Special rules may apply if you
TIP received a distribution from a
profit-sharing plan or retirement plan and your main home was in
one of the federally declared disaster
areas eligible for these special rules at
any time during the incident period.
Special rules may also apply if you received a distribution on certain dates to
buy or construct a main home in one of
the federally declared disaster areas
eligible for these special rules, but that
home wasn't bought or constructed because of the disaster. See Pub. 575 for
details.
You should receive a Form 1099-R
showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in
box 1 of Form 1099-R. Pension and annuity payments include distributions
from 401(k), 403(b), and governmental
457(b) plans. Rollovers and lump-sum
distributions are explained later. Don’t
include the following payments on lines
5a and 5b. Instead, report them on
line 1.
• Disability pensions received before
you reach the minimum retirement age
set by your employer.
• Corrective distributions (including
any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise
you of the year(s) the distributions are
includible in income.
Attach
Form(s)
1099-R
to
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 2020. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is
fully taxable, enter the total pension or
annuity payments (from Form(s)
1099-R, box 1) on line 5b; don’t make
an entry on line 5a.
Fully taxable pensions and annuities
also include military retirement pay
shown on Form 1099-R. For details on
military disability pensions, see Pub.
525. If you received a Form
RRB-1099-R, see Pub. 575 to find out
how to report your benefits.
Partially Taxable Pensions and
Annuities
Enter the total pension or annuity payments (from Form 1099-R, box 1) on
Need more information or forms? Visit IRS.gov.
-26-
line 5a. If your Form 1099-R doesn't
show the taxable amount, you must use
the General Rule explained in Pub. 939
to figure the taxable part to enter on
line 5b. But if your annuity starting date
(defined later) was after July 1, 1986,
see Simplified Method, later, to find out
if you must use that method to figure the
taxable part.
You can ask the IRS to figure the taxable part for you for a $1,000 fee. For
details, see Pub. 939.
If your Form 1099-R shows a taxable
amount, you can report that amount on
line 5b. But you may be able to report a
lower taxable amount by using the General Rule or the Simplified Method or if
the exclusion for retired public safety officers, discussed next, applies.
Insurance Premiums for Retired
Public Safety Officers
If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue
squad or ambulance crew), you can elect
to exclude from income distributions
made from your eligible retirement plan
that are used to pay the premiums for
coverage by an accident or health plan
or a long-term care insurance contract.
You can do this only if you retired because of disability or because you
reached normal retirement age. The premiums can be for coverage for you, your
spouse, or dependents. The distribution
must be from a plan maintained by the
employer from which you retired as a
public safety officer. Also, the distribution must be made directly from the plan
to the provider of the accident or health
plan or long-term care insurance contract. You can exclude from income the
smaller of the amount of the premiums
or $3,000. You can make this election
only for amounts that would otherwise
be included in your income.
An eligible retirement plan is a governmental plan that is a qualified trust or
a section 403(a), 403(b), or 457(b) plan.
If you make this election, reduce the
otherwise taxable amount of your pension or annuity by the amount excluded.
The amount shown in box 2a of Form
1099-R doesn't reflect the exclusion. Report your total distributions on line 5a
and the taxable amount on line 5b. Enter
“PSO” next to line 5b.
If you are retired on disability and reporting your disability pension on line 1,
include only the taxable amount on that
line and enter “PSO” and the amount excluded on the dotted line next to line 1.
that of your beneficiary, use your combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there
is more than one beneficiary, see Pub.
575 or Pub. 721 to figure each beneficiary's taxable amount.
Simplified Method
Cost
You must use the Simplified Method if
either of the following applies.
1. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.
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.
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.
If you must use the Simplified Method, complete the Simplified Method
Worksheet in these instructions to figure
the taxable part of your pension or annuity. For more details on the Simplified
Method, see Pub. 575 (or Pub. 721 for
U.S. Civil Service retirement benefits).
If you received U.S. Civil Service retirement benefits and you
CAUTION chose the alternative annuity
option, see Pub. 721 to figure the taxable part of your annuity. Do not use the
Simplified Method Worksheet in these
instructions.
!
Annuity Starting Date
Your annuity starting date is the later of
the first day of the first period for which
you received a payment or the date the
plan's obligations became fixed.
Age (or Combined Ages) at
Annuity Starting Date
If you are the retiree, use your age on
the annuity starting date. If you are the
survivor of a retiree, use the retiree's age
on his or her annuity starting date. But if
your annuity starting date was after 1997
and the payments are for your life and
Rollovers
Generally, a rollover is a tax-free distribution of cash or other assets from one
retirement plan that is contributed to another plan within 60 days of receiving
the distribution. However, a rollover to a
Roth IRA or a designated Roth account
is generally not a tax-free distribution.
Use lines 5a and 5b to report a rollover,
including a direct rollover, from one
qualified employer's plan to another or
to an IRA or SEP.
Enter on line 5a the distribution from
Form 1099-R, box 1. From this amount,
subtract any contributions (usually
shown in box 5) that were taxable to you
when made. From that result, subtract
the amount of the rollover. Enter the remaining amount on line 5b. If the remaining amount is zero and you have no
other distribution to report on line 5b,
enter -0- on line 5b. Also enter "Rollover" next to line 5b.
See Pub. 575 for more details on rollovers, including special rules that apply
to rollovers from designated Roth accounts, partial rollovers of property, and
distributions under qualified domestic
relations orders.
Lump-Sum Distributions
If you received a lump-sum distribution
from a profit-sharing or retirement plan,
your Form 1099-R should have the "Total distribution" box in box 2b checked.
You may owe an additional tax if you
received an early distribution from a
qualified retirement plan and the total
amount wasn't rolled over. For details,
see the instructions for Schedule 2,
line 6.
-27-
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 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
2020. 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 2020 and you or your
spouse were covered by a retirement
plan at work or through self-employment. Instead, use the worksheets in
Pub. 590-A to see if any of your social
security benefits are taxable and to figure your IRA deduction.
• You repaid any benefits in 2020
and your total repayments (box 4) were
more than your total benefits for 2020
(box 3). None of your benefits are taxable for 2020. Also, if your total repayments in 2020 exceed your total benefits
received in 2020 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.
Need more information or forms? Visit IRS.gov.
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 2020 on Form 1040 or
1040-SR, line 5a.
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 . . . . . . . . . . . . . 2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4
of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has
changed). Otherwise, go to line 3.
3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate
number from Table 2 below . . . . . . . . . . . . . . . . . . . . . 3.
4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . 4.
5. Multiply line 4 by the number of months for which this year’s payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount, if any, recovered tax free in years after 1986. 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 2020. 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
Need more information or forms? Visit IRS.gov.
THEN enter on line 3 . . .
410
360
310
260
210
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Benefits for earlier year re-
TIP ceived in 2020? If any of your
benefits are taxable for 2020
and they include a lump-sum benefit
payment that was for an earlier year,
you may be able to reduce the taxable
amount. See Lump-Sum Election in
Pub. 915 for details.
Social security information. Social security beneficiaries can now get a variety of information from the SSA website
with a my Social Security account, including getting a replacement Form
SSA-1099 if needed. For more information and to set up an account, go to
SSA.gov/myaccount.
Disability payments (including Social
Security Disability Insurance (SSDI)
payments) are generally not included in
income if they are for injuries incurred
as a direct result of a terrorist attack directed against the United States or its allies. If these payments are incorrectly reported as taxable on Form W-2 or Form
1099-R, contact the company or agency
making the disability payments to get a
corrected Form W-2 or Form 1099-R. If
these payments are incorrectly reported
as taxable on Form SSA-1099, don't include the nontaxable portion of income
on your tax return. You may receive a
notice from the IRS regarding the omitted payments. Follow the instructions in
the notice to explain that the excluded
payments aren't taxable. For more information about these payments, see Pub.
3920.
Form RRB-1099. If you need a replacement Form RRB-1099, call the
Railroad
Retirement
Board
at
877-772-5772 or go to www.rrb.gov.
Line 7
Capital Gain or (Loss)
If you sold a capital asset, such as a
stock or bond, you must complete and
attach Form 8949 and Schedule D.
Exception 1. You don’t have to file
Form 8949 or Schedule D if you aren’t
deferring any capital gain by investing
in a qualified opportunity zone fund and
both of the following apply.
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).
Exception 2. You must file Schedule D
but generally don’t have to file Form
8949 if Exception 1 doesn't apply, you
aren’t deferring any capital gain by investing in a qualified opportunity zone
fund or terminating deferral from an investment in a qualified opportunity
zone, and your only capital gains and
losses are:
• Capital gain distributions;
• A capital loss carryover from
2019;
• A gain from Form 2439 or 6252 or
Part I of Form 4797;
• A gain or loss from Form 4684,
6781, or 8824;
• A gain or loss from a partnership,
S corporation, estate, or trust; or
• Gains and losses from transactions
for which you received a Form 1099-B
(or substitute statement) that shows basis was reported to the IRS, the QOF
box in box 3 isn’t checked, and you
don’t need to make any adjustments in
column (g) of Form 8949 or enter any
codes in column (f) of Form 8949.
If Exception 1 applies, enter your total capital gain distributions (from
box 2a of Form(s) 1099-DIV) on line 7
and check the box on that line. If you received capital gain distributions as a
nominee (that is, they were paid to you
but actually belong to someone else), report on line 7 only the amount that belongs to you. Include a statement showing the full amount you received and the
amount you received as a nominee. See
the Schedule B instructions for filing requirements for Forms 1099-DIV and
1096.
If you don’t have to file Sched-
TIP ule D, use the Qualified Dividends and Capital Gain Tax
Worksheet in the line 16 instructions to
figure your tax.
Total Income and
Adjusted Gross
Income
Lines 10a, 10b, and 10c
Adjustments to Income
Line 10a
Enter any adjustments to income from
Schedule 1, line 22, on line 10a.
Line 10b
If you don't itemize deductions on
Schedule A (Form 1040), you (or you
and your spouse if filing jointly) may be
able to take a charitable deduction for
cash contributions made in 2020.
Enter the total amount of your contributions on line 10b. Don't enter more
than:
• $300 if single, head of household,
or qualifying widow(er);
• $300 if married filing jointly; or
• $150 if married filing separately.
The contributions must be made to
organizations that are religious, charitable, educational, scientific, or literary in
purpose. See Pub. 526 for more information on the types of organizations that
qualify. A deduction can't be taken for a
contribution to an organization described in I.R.C. 509(a)(3) or for the establishment of a new, or maintenance of an
existing, donor-advised fund. Also, contributions of noncash property and contributions carried forward from prior
years don't qualify for this deduction.
See the Instructions for Schedule A and
Pub. 526 for more information on those
types of contributions.
Tax and Credits
Line 12
Itemized Deductions or
Standard Deduction
In most cases, your federal income tax
will be less if you take the larger of your
itemized deductions or standard deduction.
-29-
Need more information or forms? Visit IRS.gov.
Social Security Benefits Worksheet—Lines 6a and 6b
Before you begin:
1.
2.
3.
4.
5.
6.
7.
Keep for Your Records
Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 22 (see the
instructions for Schedule 1, line 22).
If you are married filing separately and you lived apart from your spouse for all of 2020, 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.
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 1, 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 Form 1040 or 1040-SR, line 10b, Schedule 1, lines 10
through 19, plus any write-in adjustments you entered on the dotted line next to Schedule 1,
line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
If you are:
• Married filing jointly, enter $32,000
• Single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2020,
enter $25,000
...............
• Married filing separately and you lived with your spouse at any time
in 2020, 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 2020, 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
widow(er), or married filing separately and you lived apart from your spouse for all
of 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
If any of your benefits are taxable for 2020 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.
-30-
Itemized Deductions
To figure your itemized deductions, fill
in Schedule A.
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.
Exception 2—Born before January 2,
1956, 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, 1956, or Were Blind
if you are filing Form 1040 or by using
the chart on the last page of Form
1040-SR.
• You were born before January 2,
1956.
• You are blind.
• Spouse was born before January 2,
1956.
• 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, 1956, 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 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 2020 taxable income before
the qualified business income deduction
is less than or equal to $163,300
($326,600 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.
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 due to making a section 962
election (the election made by a domestic shareholder of a controlled foreign
corporation to be taxed at corporate
rates). Reduce the amount of tax by 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.
-31-
• 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 2020 for the student. See Form
8863 for more details. Check box 3 and
enter the amount and “ECR” in the
space next to that box.
• Any tax from Form 8621, line 16e,
relating to a section 1291 fund. Check
box 3 and enter the amount of the tax
and “1291TAX” in the space next to that
box.
• Repayment of any excess advance
payments of the health coverage tax
credit from Form 8885. Check box 3 and
enter the amount of the repayment and
“HCTC” in the space next to that box.
• Tax from Form 8978, line 14 (relating to partner's audit liability under
section 6226). Check box 3 and enter the
amount of the liability and “Form 8978”
in the space next to that box. If the
amount on Form 8978, line 14, is negative, report it on Schedule 3 (Form
1040), line 6c.
• Net tax liability deferred under
section 965(i). If you had a net 965 inclusion and made an election to defer
your net 965 tax liability under section
965(i), check box 3 and enter (as a negative number) the amount of the deferred
net 965 tax liability and “965” on the
line next to that box.
• Triggering event under section
965(i). If you had a triggering event under section 965(i) during the year and
did not enter into a transfer agreement,
check box 3 and enter the amount of the
triggered deferred net 965 tax liability
and enter “965INC” on the line next to
the box.
Do you want the IRS to figure the
tax on your taxable income for you?
Yes. See chapter 13 of Pub. 17 for
details, including who is eligible and
what to do. If you have paid too much,
we will send you a refund. If you didn't
pay enough, we will send you a bill.
No. Use one of the following methods to figure your tax.
Tax Table or Tax Computation
Worksheet. If your taxable income is
less than $100,000, you must use the
Tax Table, later in these instructions, to
figure your tax. Be sure you use the correct column. If your taxable income is
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, 1956.
You are blind.
Total number of boxes
1.
checked . . . . . . . . . . . . . . . . . .
Spouse was born before January 2, 1956.
Spouse is blind.
Is your earned income* more than $750?
2.
Yes. Add $350 to your earned income. Enter the total.
..........................
No. Enter $1,100.
3.
Enter the amount shown below for your filing status.
• Single or married filing separately—$12,400
..........................
• Married filing jointly—$24,800
• Head of household—$18,650
4.
Standard deduction.
a. Enter the smaller of line 2 or line 3. If born after January 1, 1956, 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, 1956, or blind, multiply the number on line 1 by $1,300 ($1,650 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 1, and
Schedule 1, lines 3 and 6, minus the amount, if any, on Schedule 1, line 14.
Standard Deduction Chart for People Who Were Born Before January 2, 1956, 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, 1956.
You are blind.
Spouse was born before January 2, 1956.
Spouse is blind.
Enter the total number of boxes checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IF your filing
status is . . .
AND the number in
the box above is . . .
▶
THEN your standard
deduction is . . .
Single
1
2
$14,050
15,700
Married filing jointly
1
2
3
4
$26,100
27,400
28,700
30,000
Qualifying widow(er)
1
2
$26,100
27,400
Married filing separately*
1
2
3
4
$13,700
15,000
16,300
17,600
Head of household
1
2
$20,300
21,950
* 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.
-32-
$100,000 or more, use the Tax Computation Worksheet right after the Tax Table.
However, don’t use the Tax Table or
Tax Computation Worksheet to figure
your tax if any of the following applies.
Form 8615. Form 8615 must generally
be used to figure the tax on your unearned income over $2,200 if you are
under age 18, and in certain situations if
you are older.
You must file Form 8615 if you meet
all of the following conditions.
1. You had more than $2,200 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 2020,
b. Age 18 at the end of 2020 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 2020 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 2020.
5. You don’t file a joint return in
2020.
A child born on January 1, 2003, is
considered to be age 18 at the end of
2020; a child born on January 1, 2002, is
considered to be age 19 at the end of
2020; and a child born on January 1,
1997, is considered to be age 24 at the
end of 2020.
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 4e or 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
-33-
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.
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.
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.
-34-
Qualified Dividends and Capital Gain Tax Worksheet—Line 16
Keep for Your Records
Before you begin:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
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 16 of
Schedule D. If either line 15 or 16 is blank
or a loss, enter -0-.
3.
No. Enter the amount from Form 1040 or
1040-SR, line 7.
Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 5.
Enter:
$40,000 if single or married filing separately,
$80,000 if married filing jointly or qualifying widow(er),
. . . . . . . . . . . . 6.
$53,600 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:
$441,450 if single,
$248,300 if married filing separately,
. . . . . . . . . . . . 13.
$496,600 if married filing jointly or qualifying widow(er),
$469,050 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 24. Also include this amount on the entry
space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don’t enter this amount on the
entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned Income
Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25.
* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
-35-
Need more information or forms? Visit IRS.gov.
Line 19
Child Tax Credit and Credit
for Other Dependents
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 or additional child
tax 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 2020 return. Don’t file Form 8862 if you filed
Form 8862 for 2019 and the child tax
credit or additional child tax credit was
allowed for that year. See Form 8862
and its instructions for details.
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 deter-
!
Need more information or forms? Visit IRS.gov.
-36-
mined 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 2020 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.
!
2020 Child Tax Credit and Credit for Other Dependents
Worksheet—Line 19
CAUTION
Part 1
Keep for Your Records
1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2020, and
meet all the conditions in Steps 1 through 3 under Who Qualifies as Your Dependent. Make sure you checked the “child tax
credit” box in column (4) of the Dependents section on Form 1040 or 1040-SR for each qualifying child.
2. If you don’t have a qualifying child, you can’t claim the child tax credit; but you may be able to claim the credit for
other dependents for that child. See Step 3 under Who Qualifies as Your Dependent.
3. To see if your qualifying relative qualifies you to take the credit for other dependents, see Step 5 under Who Qualifies as Your
Dependent.
4. Be sure to see Social security number under Who Qualifies as Your Dependent.
5. Do not use this worksheet, but use Pub. 972 instead, if:
a. You are claiming the adoption credit, mortgage interest credit, District of Columbia first-time homebuyer credit, or
residential energy efficient property credit * ;
b. You are excluding income from Puerto Rico; or
c. You are filing Form 2555 or 4563.
* If applicable.
1.
Number of qualifying children under age 17 with the required social
$2,000. Enter the result.
security number:
2.
Number of other dependents, including qualifying children without the
2
$500. Enter the result.
required social security number:
Caution. Don’t include yourself, your spouse, or anyone who is not a U.S. citizen, U.S.
national, or U.S. resident alien. Also, don’t include anyone you included on line 1.
3.
Add lines 1 and 2.
4.
Enter the amount from Form 1040 or 1040-SR, line 11.
5.
Enter the amount shown below for your filing status.
6.
1
3
●
Married filing jointly — $400,000
●
All other filing statuses — $200,000
4
5
Is the amount on line 4 more than the amount on line 5?
No. Leave line 6 blank. Enter -0- on line 7, and go
to line 8.
6
Yes. Subtract line 5 from line 4.
If the result isn’t a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.
7.
Multiply the amount on line 6 by 5% (0.05). Enter the result.
8.
Is the amount on line 3 more than the amount on line 7?
7
No. STOP
You can’t take the child tax credit on Form 1040 or
1040-SR, line 19. You also can’t take the additional
child tax credit on Form 1040 or 1040-SR, line 28.
Complete the rest of your Form 1040 or 1040-SR.
Yes. Subtract line 7 from line 3. Enter the result.
8
Go to Part 2.
-37-
Need more information or forms? Visit IRS.gov.
2020 Child Tax Credit and Credit for Other Dependents
Worksheet—Continued
Before you begin Part 2:
Part 2
9.
10.
Keep for Your Records
Figure the amount of any credits you are claiming on Schedule 3; Form 5695, Part II * ;
Form 8910; Form 8936; or Schedule R.
Enter the amount from Form 1040 or 1040-SR, line 18.
9
Add any amounts from:
Schedule 3, line 1
Schedule 3, line 2 +
Schedule 3, line 3 +
Schedule 3, line 4 +
Form 5695, line 30* +
Form 8910, line 15* +
Form 8936, line 23 +
Schedule R, line 22 +
Enter the total.
11.
10
Are the amounts on lines 9 and 10 the same?
Yes. STOP
You can’t take this credit because there is no tax to reduce.
However, you may be able to take the additional child tax
credit if line 1 is more than zero. See the TIP below.
11
No. Subtract line 10 from line 9.
12. Is the amount on line 8 more than the amount on line 11?
Yes. Enter the amount from line 11.
Also, you may be able to take the
additional child tax credit if line 1
is more than zero. See the TIP below.
No. Enter the amount from line 8.
TIP
CAUTION
This is your child tax
credit and credit for
other dependents.
12
Enter this amount on
Form 1040 or 1040-SR,
line 19.
You may be able to take the additional child tax credit
on Form 1040 or 1040-SR, line 28, if you answered “Yes” on
line 11 or line 12 above.
●
First, complete your Form 1040 or 1040-SR through line
27 (also complete Schedule 3, line 10).
●
Then, use Schedule 8812 to figure any additional child tax
credit.
If your child tax credit or additional child tax credit for a year after
2015 was reduced or disallowed, see Form 8862, who must file to
find out if you must file Form 8862 to take the credit for 2020.
* If applicable.
Need more information or forms? Visit IRS.gov.
-38-
10o4r0
R
1040-S
Payments
Line 25
Federal Income Tax
Withheld
Line 25a—Form(s) W-2
Add the amounts shown as federal income tax withheld on your Form(s)
W-2. Enter the total on line 25a. The
amount withheld should be shown in
box 2 of Form W-2. Attach your
Form(s) W-2 to your return.
Line 25b—Form(s) 1099
Include on line 25b any federal income
tax withheld on your Form(s) 1099-R.
The amount withheld should be shown
in box 4. Attach your Form(s) 1099-R to
the front of your return if federal income
tax was withheld.
If you received a 2020 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest
income, unemployment compensation,
social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in
the total on line 25b. This should be
shown in box 4 of Form 1099, box 6 of
Form SSA-1099, or box 10 of Form
RRB-1099.
Line 25c—Other Forms
Include on line 25c any federal income
tax withheld on your Form(s) W-2G.
The amount withheld should be shown
in box 4. Attach Form(s) W-2G to the
front of your return if federal income tax
was withheld.
If you had Additional Medicare Tax
withheld, include the amount shown on
Form 8959, line 24, in the total on
line 25c. Attach Form 8959.
Include on line 25c any federal income tax withheld that is shown on a
Schedule K-1.
Also include on line 25c any tax
withheld that is shown on Form 1042-S,
Form 8805, or Form 8288-A. You
should attach the form to your return to
claim a credit for the withholding.
Line 26
2020 Estimated Tax Payments
Enter any estimated federal income tax
payments you made for 2020. Include
any overpayment that you applied to
your 2020 estimated tax from:
• Your 2019 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
-39-
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 2020. For more information, see
Pub. 505. Be sure to show both social
security numbers (SSNs) in the space
provided on the separate returns. If you
or your spouse paid separate estimated
tax but you are now filing a joint return,
add the amounts you each paid. Follow
these instructions even if your spouse
died in 2020 or in 2021 before filing a
2020 return.
Divorced taxpayers. If you got divorced in 2020 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 2020, 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 2020 and
the name(s) and SSN(s) under which
you made them.
Need more information or forms? Visit IRS.gov.
Line 27—
Earned Income Credit (EIC)
your 2020 return (including extensions) that allows you to
work and is valid for EIC purposes (explained later under
Definitions and Special Rules)?
Yes. Continue
No. STOP
What Is the EIC?
䊲
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.
TIP
You may elect to use your 2019 earned income to figure your EIC if your 2019 earned income is more than
your 2020 earned income. For details, see Pub. 596.
If you make the election to use your 2019 earned income to
figure your EIC, enter “PYEI” and the amount of your earned
income on the dotted line next to line 27.
To Take the EIC:
3. Is your filing status married filing separately?
No. Continue
Yes. STOP
You can't take the
credit.
For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on “EITC Assistant.” This service is
available in English and Spanish.
If you take the EIC even though you aren't eligible and
it is determined that your error is due to reckless or 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.
5. Were you or your spouse a nonresident alien for any part of
2020?
Yes. See Nonresident
No. Go to Step 2.
aliens, later, under
Definitions and Special
Rules.
Step 2
Investment Income
1. Add the amounts from
Form 1040 or 1040-SR:
Line 2a
Refunds for returns claiming the earned income credit
TIP can't be issued before mid-February 2021. This delay
applies to the entire refund, not just the portion associated with the earned income credit.
Line 2b
+
Line 3b
+
Line 7*
+
Investment Income =
All Filers
*If line 7 is a loss, enter -0-.
1. If, in 2020:
• 3 or more children lived with you, is the amount on Form
1040 or 1040-SR, line 11, less than $50,954 ($56,844 if
married filing jointly)?
• 2 children lived with you, is the amount on Form 1040 or
1040-SR, line 11, less than $47,440 ($53,330 if married
filing jointly)?
• 1 child lived with you, is the amount on Form 1040 or
1040-SR, line 11, less than $41,756 ($47,646 if married
filing jointly)?
• No children lived with you, is the amount on Form 1040
or 1040-SR, line 11, less than $15,820 ($21,710 if
married filing jointly)?
Yes. Continue
No. STOP
䊲
䊲
You can't take the
credit.
!
Step 1
䊲
4. Are you filing Form 2555 (relating to foreign earned
income)?
No. Continue
Yes. STOP
•
•
Follow the steps below.
Complete the worksheet that applies to you or let the IRS
figure the credit for you.
• If you have a qualifying child, complete and attach Schedule EIC.
You can't take the credit.
Enter “No” on the dotted
line next to line 27.
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
Need more information or forms? Visit IRS.gov.
2. Is your investment income more than $3,650?
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 2020?
• You are filing Schedule E.
-40-
•
•
•
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.
Step 3
Qualifying Child
1. Are you claiming at least one child who meets the
conditions to be your qualifying child and, unless the child
was born and died in 2020, has a valid SSN as defined later?
Yes. Continue
No. Skip questions 2 and
䊲
3; go to Step 4.
2. Are you filing a joint return for 2020?
Yes. Skip question 3
No. Continue
䊲
and Step 4; go to Step 5.
A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half
brother, half sister, or a descendant of any of them (for example, your grandchild,
niece, or nephew)
AND
was ...
Under age 19 at the end of 2020 and younger than you
(or your spouse, if filing jointly)
3. Could you be a qualifying child of another person for 2020?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2020 tax return or is filing a 2020 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.
or
Step 4
Under age 24 at the end of 2020, 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
Filers Without a Qualifying
Child
1. Is the amount on Form 1040 or 1040-SR, line 11, less than
$15,820 ($21,710 if married filing jointly)?
Yes. Continue
No. STOP
䊲
Who isn't filing a joint return for 2020
or is filing a joint return for 2020 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 2020.
2. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2020? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
December 31, 1955, and before January 2, 1996.) If your
spouse died in 2020 or if you are preparing a return for
someone who died in 2020, see Pub. 596 before you answer.
Yes. Continue
No. STOP
䊲
!
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.
You can't take the credit.
You can't take the credit.
CAUTION
TIP
3. Was your main home, and your spouse's if filing a joint
return, in the United States for more than half of 2020?
Members of the military stationed outside the United States,
see Members of the military, later, before you answer.
Yes. Continue
No. STOP
䊲
If the child didn't live with you for more than half of 2020 because of a
temporary absence, birth, death, or kidnapping, see Exception to time lived with
you, later.
!
If the child meets the conditions to be a qualifying child of any other
person (other than your spouse if filing a joint return) for 2020, see Qualifying
child of more than one person, later. If the child was married, see Married child,
later.
CAUTION
You can't take the credit.
Enter “No” on the dotted
line next to line 27.
4. Are you filing a joint return for 2020?
Yes. Skip questions 5
No. Continue
䊲
and 6; go to Step 5.
5. Could you be a qualifying child of another person for 2020?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2020 tax return or is filing a 2020 return only
-41-
Need more information or forms? Visit IRS.gov.
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Continue
Yes. STOP
7. Subtract line 6 from line 1
8. Enter all of your nontaxable combat pay if you
elect to include it in earned income. Also enter
“NCP” and the amount of your nontaxable
combat pay on the dotted line next to line 27 on
Form 1040 or 1040-SR. See Combat pay,
nontaxable, later . . . . . . . . . . . . . . . . .
䊲
You can't take the
credit. Enter “No”
on the dotted line next
to line 27.
Electing to include nontaxable combat
pay may increase or decrease your EIC. Figure
the credit with and without your nontaxable
combat pay before making the election.
9. Add lines 7 and 8. This is your
9.
earned income* . . . . . . . . . . . . . . . . .
*You may elect to use your 2019 earned income to figure your EIC if
your 2019 earned income is more than your 2020 earned income. For
details, see Pub. 596. If you make this election, skip question 2 and go to
question 3.
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.
2. Enter any amount included on Form 1040 or
1040-SR, line 1, that is a taxable scholarship or
fellowship grant not reported on a Form
W-2 . . . . . . . . . . . . . . . . . . . . . . . .
3. Enter any amount included on Form 1040 or
1040-SR, line 1, that you received for work
performed while an inmate in a penal institution.
(Enter “PRI” and the same amount on the dotted
line next to Form 1040 or 1040-SR, line 1.) .
4. Enter any amount included on Form 1040 or
1040-SR, line 1, that you received as a pension or
annuity from a nonqualified deferred
compensation plan or a nongovernmental section
457 plan. (Enter “DFC” and the same amount on
the dotted line next to Form 1040 or 1040-SR,
line 1.) This amount may be shown in box 11 of
Form W-2. If you received such an amount but
box 11 is blank, contact your employer for the
amount received . . . . . . . . . . . . . . . . .
5. Enter any amount included on Form 1040 or
1040-SR, line 1, that is a Medicaid waiver
payment you exclude from income (see the
instructions for Schedule 1, line 8), unless you
choose to include this amount in earned income,
in which case enter zero . . . . . . . . . . . . .
6. Add lines 2, 3, 4, and 5
. . . . . . . . . . . . .
8.
CAUTION
You can't take the
credit.
1. Enter the amount from Form 1040 or 1040-SR,
line 1 . . . . . . . . . . . . . . . . . . . . . . . .
7.
!
6. Can you be claimed as a dependent on someone else's 2020
tax return?
No. Go to Step 5.
Yes. STOP
Step 5
. . . . . . . . . . .
!
Electing to use your 2019 earned income may increase or
decrease your EIC. Figure the credit using your 2020 earned income.
Then, figure the credit using your 2019 earned income. Compare the
amounts before making the election.
CAUTION
!
If you are using your 2019 earned income to figure your 2020
EIC and you elected to include nontaxable combat pay, be sure to use
2019 nontaxable combat pay and enter that amount on the dotted line
next to line 27.
CAUTION
1.
2.
3.
4.
5.
2. Were you self-employed at any time in 2020, 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.
3. If you have:
• 3 or more qualifying children, is your earned income less
than $50,954 ($56,844 if married filing jointly)?
• 2 qualifying children, is your earned income less than
$47,440 ($53,330 if married filing jointly)?
• 1 qualifying child, is your earned income less than
$41,756 ($47,646 if married filing jointly)?
• No qualifying children, is your earned income less than
$15,820 ($21,710 if married filing jointly)?
Yes. Go to Step 6.
No. STOP
You can't take the credit.
6.
Step 6
How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
Yes. See Credit figured
No. Go to Worksheet A.
by the IRS, later.
Need more information or forms? Visit IRS.gov.
-42-
Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
Church employees. Determine how much of the amount on
Form 1040 or 1040-SR, line 1, was also reported on Schedule SE, Part I, line 5a. Subtract that amount from the amount on
Form 1040 or 1040-SR, line 1, and enter the result on line 1 of
the worksheet in Step 5 (instead of entering the actual amount
from Form 1040 or 1040-SR, line 1). Be sure to answer “Yes”
to question 2 in Step 5.
Clergy. The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty,
and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an
amount that was also reported on Form 1040 or 1040-SR,
line 1, do the following.
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 1, was also reported on Schedule SE, Part I,
line 2.
3. Subtract that amount from the amount on Form 1040 or
1040-SR, line 1. Enter the result on line 1 of the worksheet in
Step 5 (instead of entering the actual amount from Form 1040
or 1040-SR, line 1).
4. Be sure to answer “Yes” to question 2 in Step 5.
Combat pay, nontaxable. If you were a member of the U.S.
Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub.
3. You can elect to include this pay in your earned income when
figuring the EIC. The amount of your nontaxable combat pay
should be shown in box 12 of Form(s) W-2 with code Q. If you
are filing a joint return and both you and your spouse received
nontaxable combat pay, you can each make your own election.
In other words, if one of you makes the election, the other one
can also make it but doesn't have to.
If you are using your 2019 earned income to figure
your 2020 EIC and you elected to include nontaxable
CAUTION combat pay, be sure to use 2019 nontaxable combat
pay and enter that amount on the dotted line next to line 27.
!
!
CAUTION
If you elect to use your nontaxable combat pay in figuring your EIC, enter “NCP” and the amount on the
dotted line next to line 27.
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 “NCP” and the amount on
the dotted line next to line 27. 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 2020 if the child was
born or died in 2020 and your home was this child's home for
more than half the time he or she was alive in 2020.
Form 4797 filers. If the amount on Form 1040 or 1040-SR,
line 7, includes an amount from Form 4797, you must use
Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can't take the EIC.
Form 8862, who must file. You must file Form 8862 if your
EIC for a year after 1996 was reduced or disallowed for any
reason other than a math or clerical error. But don’t file Form
8862 if either of the following applies.
• You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error.
• You are taking the EIC without a qualifying child and the
only reason your EIC was reduced or disallowed in the other
year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child.
Also, don’t file Form 8862 or take the credit for the:
• 2 years after the most recent tax year for which there was
a final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or
• 10 years after the most recent tax year for which there was
a final determination that your EIC claim was due to fraud.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction. For more details on
authorized placement agencies, see Pub. 596.
Married child. A child who was married at the end of 2020 is
a qualifying child only if (a) you can claim him or her as your
dependent, or (b) you could have claimed him or her as your dependent except for the special rule for Children of divorced or
separated parents under Who Qualifies as Your Dependent, earlier.
Members of the military. If you were on extended active duty
outside the United States, your main home is considered to be in
the United States during that duty period. Extended active duty
is military duty ordered for an indefinite period or for a period
of more than 90 days. Once you begin serving extended active
duty, you are considered to be on extended active duty even if
you don’t serve more than 90 days.
Nonresident aliens. If your filing status is married filing jointly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter
“No” on the dotted line next to line 27.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2020, the person couldn't
engage in any substantial gainful activity because of a physical
-43-
Need more information or forms? Visit IRS.gov.
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).
No other person can take any of the five tax benefits just listed
based on the qualifying child. If you and any other person can
claim the child as a qualifying child, the following rules apply.
• If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
• If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2020. 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 2020.
• 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 2020.
• 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 2020, 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.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't
meet the conditions to be a qualifying child of any other person,
including her other parent. Under the rules just described, you
can claim your daughter as a qualifying child for all of the five
Need more information or forms? Visit IRS.gov.
tax benefits listed here for which you otherwise qualify. Your
mother can't claim any of the five tax benefits listed here based
on your daughter. However, if your mother's AGI is higher than
yours and you don’t claim your daughter as a qualifying child,
your daughter is the qualifying child of your mother.
For more details and examples, see Pub. 596.
If you won't be taking the EIC with a qualifying child, enter
“No” on the dotted line next to line 27. Otherwise, go to Step 3,
question 1.
Social security number (SSN). For the EIC, a valid SSN is a
number issued by the Social Security Administration unless
“Not Valid for Employment” is printed on the social security
card and the number was issued solely to allow the recipient of
the SSN to apply for or receive a federally funded benefit. However, if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.
To find out how to get an SSN, see Social Security Number
(SSN) near the beginning of these instructions. If you won't
have an SSN by the date your return is due, see What if You
Can't File on Time?
If you didn't have an SSN issued on or before the due date of
your 2020 return (including extensions), you can't claim the EIC
on your original or an amended 2020 return. Also, 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 EIC on your original or an amended
2020 return.
Student. A student is a child who during any part of 5 calendar
months of 2020 was enrolled as a full-time student at a school
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It doesn't include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.
Welfare benefits, effect of credit on. Any refund you receive
as a result of taking the EIC can't be counted as income when
determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under
any federal program or under any state or local program financed in whole or in part with federal funds. These programs
include Temporary Assistance for Needy Families (TANF),
Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In
addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it.
Check with your local benefit coordinator to find out if your refund will affect your benefits.
-44-
Worksheet
A—2020 EIC—Line 27
Before you begin:
Part 1
All Filers Using
Worksheet A
Keep for Your Records
Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 2. Otherwise, use Worksheet B.
1.
Enter your earned income from Step 5.
2.
Look up the amount on line 1 above in the EIC Table (right after
Worksheet B) to find the credit. Be sure you use the correct column
for your filing status and the number of children you have. Enter the
credit here.
1
2
STOP
If line 2 is zero,
You 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, is the amount on line 3 less than $8,800
($14,700 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 3 less than
$19,350 ($25,250 if married filing jointly)?
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table to find the
credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit
here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
6.
5
This is your earned income credit.
6
Enter this amount on
Form 1040 or 1040-SR,
line 27.
Reminder—
1040 or
If you have a qualifying child, complete and attach Schedule EIC. 1040-SR
CAUTION
EIC
10o4r0
R
1040-S
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 2020.
-45-
Need more information or forms? Visit IRS.gov.
Worksheet
B—2020 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.
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. 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
4a
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, is line 4b less than $50,954 ($56,844 if married filing jointly)?
● 2 qualifying children, is line 4b less than $47,440 ($53,330 if married filing jointly)?
● 1 qualifying child, is line 4b less than $41,756 ($47,646 if married filing jointly)?
● No qualifying children, is line 4b less than $15,820 ($21,710 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.
Need more information or forms? Visit IRS.gov.
-46-
Worksheet
B —2020 EIC—Line 27—Continued
Part 5
All Filers Using
Worksheet B
Keep for Your Records
6.
Enter your total earned income from Part 4, line 4b.
6
7.
Look up the amount on line 6 above in the EIC Table to find
the credit. Be sure you use the correct column for your filing status
and the number of children you have. Enter the credit here.
7
If line 7 is zero, STOP You 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, is the amount on line 8 less than $8,800
($14,700 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 8 less than $19,350
($25,250 if married filing jointly)?
Yes. Leave line 10 blank; enter the amount from line 7 on line 11.
No. Look up the amount on line 8 in the EIC Table to find the
credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit here.
10
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.
Part 7
Your Earned
Income Credit
11.
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
10o4r0
R
1040-S
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 2020.
-47-
Need more information or forms? Visit IRS.gov.
2020 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
1. To find your credit, read down the
“At least - But less than” columns
and find the line that includes the
amount you were told to look up
from your EIC Worksheet.
2. Then, go to the column that
includes your filing status and the
number of qualifying children you
have. Enter the credit from that
column on your EIC Worksheet.
And your filing status is—
If the amount you are
looking up from the
worksheet is—
0
Example. If your filing status is
single, you have one qualifying
child, and the amount you are
looking up from your EIC
Worksheet is $2,455, you would
enter $842.
Single, head of household,
or qualifying widow(er)
and you have–
0
At least
1
But less
than
2,400
2,450
2
3
0
1
1
2
3
Your credit is—
2,450
2,500
186
189
825
842
970
990
1,091
1,114
And your filing status is–
Married filing jointly and you
have–
Your credit is–
But less
than
At least
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household, or
qualifying widow(er) and
the number of children you have is—
2
If the amount you
are looking up from
the worksheet is–
3
Single, head of household,
or qualifying widow(er)
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
(Continued)
- 48 -
Need more information or forms? Visit IRS.gov.
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)
and you have–
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–
3
Single, head of household,
or qualifying widow(er)
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–
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
9,200
9,250
9,300
9,350
9,250
9,300
9,350
9,400
505
501
497
493
3,137
3,154
3,171
3,188
3,690
3,710
3,730
3,750
4,151
4,174
4,196
4,219
538
538
538
538
3,137
3,154
3,171
3,188
3,690
3,710
3,730
3,750
4,151
4,174
4,196
4,219
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
9,400
9,450
9,500
9,550
9,450
9,500
9,550
9,600
489
485
482
478
3,205
3,222
3,239
3,256
3,770
3,790
3,810
3,830
4,241
4,264
4,286
4,309
538
538
538
538
3,205
3,222
3,239
3,256
3,770
3,790
3,810
3,830
4,241
4,264
4,286
4,309
6,000
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
9,600
9,650
9,700
9,750
9,650
9,700
9,750
9,800
474
470
466
462
3,273
3,290
3,307
3,324
3,850
3,870
3,890
3,910
4,331
4,354
4,376
4,399
538
538
538
538
3,273
3,290
3,307
3,324
3,850
3,870
3,890
3,910
4,331
4,354
4,376
4,399
6,200
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
9,800
9,850
9,900
9,950
9,850
9,900
9,950
10,000
459
455
451
447
3,341
3,358
3,375
3,392
3,930
3,950
3,970
3,990
4,421
4,444
4,466
4,489
538
538
538
538
3,341
3,358
3,375
3,392
3,930
3,950
3,970
3,990
4,421
4,444
4,466
4,489
6,400
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
10,000
10,050
10,100
10,150
10,050
10,100
10,150
10,200
443
439
436
432
3,409
3,426
3,443
3,460
4,010
4,030
4,050
4,070
4,511
4,534
4,556
4,579
538
538
538
538
3,409
3,426
3,443
3,460
4,010
4,030
4,050
4,070
4,511
4,534
4,556
4,579
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
10,200
10,250
10,300
10,350
10,250
10,300
10,350
10,400
428
424
420
417
3,477
3,494
3,511
3,528
4,090
4,110
4,130
4,150
4,601
4,624
4,646
4,669
538
538
538
538
3,477
3,494
3,511
3,528
4,090
4,110
4,130
4,150
4,601
4,624
4,646
4,669
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
10,400
10,450
10,500
10,550
10,450
10,500
10,550
10,600
413
409
405
401
3,545
3,562
3,584
3,584
4,170
4,190
4,210
4,230
4,691
4,714
4,736
4,759
538
538
538
538
3,545
3,562
3,584
3,584
4,170
4,190
4,210
4,230
4,691
4,714
4,736
4,759
7,000
7,050
7,100
7,150
7,050
7,100
7,150
7,200
538
538
538
538
2,389
2,406
2,423
2,440
2,810
2,830
2,850
2,870
3,161
3,184
3,206
3,229
538
538
538
538
2,389
2,406
2,423
2,440
2,810
2,830
2,850
2,870
3,161
3,184
3,206
3,229
10,600
10,650
10,700
10,750
10,650
10,700
10,750
10,800
397
394
390
386
3,584
3,584
3,584
3,584
4,250
4,270
4,290
4,310
4,781
4,804
4,826
4,849
538
538
538
538
3,584
3,584
3,584
3,584
4,250
4,270
4,290
4,310
4,781
4,804
4,826
4,849
7,200
7,250
7,300
7,350
7,250
7,300
7,350
7,400
538
538
538
538
2,457
2,474
2,491
2,508
2,890
2,910
2,930
2,950
3,251
3,274
3,296
3,319
538
538
538
538
2,457
2,474
2,491
2,508
2,890
2,910
2,930
2,950
3,251
3,274
3,296
3,319
10,800
10,850
10,900
10,950
10,850
10,900
10,950
11,000
382
378
374
371
3,584
3,584
3,584
3,584
4,330
4,350
4,370
4,390
4,871
4,894
4,916
4,939
538
538
538
538
3,584
3,584
3,584
3,584
4,330
4,350
4,370
4,390
4,871
4,894
4,916
4,939
7,400
7,450
7,500
7,550
7,450
7,500
7,550
7,600
538
538
538
538
2,525
2,542
2,559
2,576
2,970
2,990
3,010
3,030
3,341
3,364
3,386
3,409
538
538
538
538
2,525
2,542
2,559
2,576
2,970
2,990
3,010
3,030
3,341
3,364
3,386
3,409
11,000
11,050
11,100
11,150
11,050
11,100
11,150
11,200
367
363
359
355
3,584
3,584
3,584
3,584
4,410
4,430
4,450
4,470
4,961
4,984
5,006
5,029
538
538
538
538
3,584
3,584
3,584
3,584
4,410
4,430
4,450
4,470
4,961
4,984
5,006
5,029
7,600
7,650
7,700
7,750
7,650
7,700
7,750
7,800
538
538
538
538
2,593
2,610
2,627
2,644
3,050
3,070
3,090
3,110
3,431
3,454
3,476
3,499
538
538
538
538
2,593
2,610
2,627
2,644
3,050
3,070
3,090
3,110
3,431
3,454
3,476
3,499
11,200
11,250
11,300
11,350
11,250
11,300
11,350
11,400
352
348
344
340
3,584
3,584
3,584
3,584
4,490
4,510
4,530
4,550
5,051
5,074
5,096
5,119
538
538
538
538
3,584
3,584
3,584
3,584
4,490
4,510
4,530
4,550
5,051
5,074
5,096
5,119
7,800
7,850
7,900
7,950
7,850
7,900
7,950
8,000
538
538
538
538
2,661
2,678
2,695
2,712
3,130
3,150
3,170
3,190
3,521
3,544
3,566
3,589
538
538
538
538
2,661
2,678
2,695
2,712
3,130
3,150
3,170
3,190
3,521
3,544
3,566
3,589
11,400
11,450
11,500
11,550
11,450
11,500
11,550
11,600
336
332
329
325
3,584
3,584
3,584
3,584
4,570
4,590
4,610
4,630
5,141
5,164
5,186
5,209
538
538
538
538
3,584
3,584
3,584
3,584
4,570
4,590
4,610
4,630
5,141
5,164
5,186
5,209
8,000
8,050
8,100
8,150
8,050
8,100
8,150
8,200
538
538
538
538
2,729
2,746
2,763
2,780
3,210
3,230
3,250
3,270
3,611
3,634
3,656
3,679
538
538
538
538
2,729
2,746
2,763
2,780
3,210
3,230
3,250
3,270
3,611
3,634
3,656
3,679
11,600
11,650
11,700
11,750
11,650
11,700
11,750
11,800
321
317
313
309
3,584
3,584
3,584
3,584
4,650
4,670
4,690
4,710
5,231
5,254
5,276
5,299
538
538
538
538
3,584
3,584
3,584
3,584
4,650
4,670
4,690
4,710
5,231
5,254
5,276
5,299
8,200
8,250
8,300
8,350
8,250
8,300
8,350
8,400
538
538
538
538
2,797
2,814
2,831
2,848
3,290
3,310
3,330
3,350
3,701
3,724
3,746
3,769
538
538
538
538
2,797
2,814
2,831
2,848
3,290
3,310
3,330
3,350
3,701
3,724
3,746
3,769
11,800
11,850
11,900
11,950
11,850
11,900
11,950
12,000
306
302
298
294
3,584
3,584
3,584
3,584
4,730
4,750
4,770
4,790
5,321
5,344
5,366
5,389
538
538
538
538
3,584
3,584
3,584
3,584
4,730
4,750
4,770
4,790
5,321
5,344
5,366
5,389
8,400
8,450
8,500
8,550
8,450
8,500
8,550
8,600
538
538
538
538
2,865
2,882
2,899
2,916
3,370
3,390
3,410
3,430
3,791
3,814
3,836
3,859
538
538
538
538
2,865
2,882
2,899
2,916
3,370
3,390
3,410
3,430
3,791
3,814
3,836
3,859
12,000
12,050
12,100
12,150
12,050
12,100
12,150
12,200
290
286
283
279
3,584
3,584
3,584
3,584
4,810
4,830
4,850
4,870
5,411
5,434
5,456
5,479
538
538
538
538
3,584
3,584
3,584
3,584
4,810
4,830
4,850
4,870
5,411
5,434
5,456
5,479
8,600
8,650
8,700
8,750
8,650
8,700
8,750
8,800
538
538
538
538
2,933
2,950
2,967
2,984
3,450
3,470
3,490
3,510
3,881
3,904
3,926
3,949
538
538
538
538
2,933
2,950
2,967
2,984
3,450
3,470
3,490
3,510
3,881
3,904
3,926
3,949
12,200
12,250
12,300
12,350
12,250
12,300
12,350
12,400
275
271
267
264
3,584
3,584
3,584
3,584
4,890
4,910
4,930
4,950
5,501
5,524
5,546
5,569
538
538
538
538
3,584
3,584
3,584
3,584
4,890
4,910
4,930
4,950
5,501
5,524
5,546
5,569
8,800
8,850
8,900
8,950
8,850
8,900
8,950
9,000
535
531
527
524
3,001
3,018
3,035
3,052
3,530
3,550
3,570
3,590
3,971
3,994
4,016
4,039
538
538
538
538
3,001
3,018
3,035
3,052
3,530
3,550
3,570
3,590
3,971
3,994
4,016
4,039
12,400
12,450
12,500
12,550
12,450
12,500
12,550
12,600
260
256
252
248
3,584
3,584
3,584
3,584
4,970
4,990
5,010
5,030
5,591
5,614
5,636
5,659
538
538
538
538
3,584
3,584
3,584
3,584
4,970
4,990
5,010
5,030
5,591
5,614
5,636
5,659
9,000
9,050
9,100
9,150
9,050
9,100
9,150
9,200
520
516
512
508
3,069
3,086
3,103
3,120
3,610
3,630
3,650
3,670
4,061
4,084
4,106
4,129
538
538
538
538
3,069
3,086
3,103
3,120
3,610
3,630
3,650
3,670
4,061
4,084
4,106
4,129
12,600
12,650
12,700
12,750
12,650
12,700
12,750
12,800
244
241
237
233
3,584
3,584
3,584
3,584
5,050
5,070
5,090
5,110
5,681
5,704
5,726
5,749
538
538
538
538
3,584
3,584
3,584
3,584
5,050
5,070
5,090
5,110
5,681
5,704
5,726
5,749
(Continued)
Need more information or forms? Visit IRS.gov.
- 49 -
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)
and you have–
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–
3
Single, head of household,
or qualifying widow(er)
and you have–
0
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–
12,800
12,850
12,900
12,950
12,850
12,900
12,950
13,000
229
225
221
218
3,584
3,584
3,584
3,584
5,130
5,150
5,170
5,190
5,771
5,794
5,816
5,839
538
538
538
538
3,584
3,584
3,584
3,584
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
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
435
431
427
423
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
13,000
13,050
13,100
13,150
13,050
13,100
13,150
13,200
214
210
206
202
3,584
3,584
3,584
3,584
5,210
5,230
5,250
5,270
5,861
5,884
5,906
5,929
538
538
538
538
3,584
3,584
3,584
3,584
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
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
420
416
412
408
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
13,200
13,250
13,300
13,350
13,250
13,300
13,350
13,400
199
195
191
187
3,584
3,584
3,584
3,584
5,290
5,310
5,330
5,350
5,951
5,974
5,996
6,019
538
538
538
538
3,584
3,584
3,584
3,584
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
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
404
400
397
393
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
13,400
13,450
13,500
13,550
13,450
13,500
13,550
13,600
183
179
176
172
3,584
3,584
3,584
3,584
5,370
5,390
5,410
5,430
6,041
6,064
6,086
6,109
538
538
538
538
3,584
3,584
3,584
3,584
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
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
389
385
381
378
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
13,600
13,650
13,700
13,750
13,650
13,700
13,750
13,800
168
164
160
156
3,584
3,584
3,584
3,584
5,450
5,470
5,490
5,510
6,131
6,154
6,176
6,199
538
538
538
538
3,584
3,584
3,584
3,584
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
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
374
370
366
362
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
13,800
13,850
13,900
13,950
13,850
13,900
13,950
14,000
153
149
145
141
3,584
3,584
3,584
3,584
5,530
5,550
5,570
5,590
6,221
6,244
6,266
6,289
538
538
538
538
3,584
3,584
3,584
3,584
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
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
358
355
351
347
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
14,000
14,050
14,100
14,150
14,050
14,100
14,150
14,200
137
133
130
126
3,584
3,584
3,584
3,584
5,610
5,630
5,650
5,670
6,311
6,334
6,356
6,379
538
538
538
538
3,584
3,584
3,584
3,584
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
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
343
339
335
332
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
14,200
14,250
14,300
14,350
14,250
14,300
14,350
14,400
122
118
114
111
3,584
3,584
3,584
3,584
5,690
5,710
5,730
5,750
6,401
6,424
6,446
6,469
538
538
538
538
3,584
3,584
3,584
3,584
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
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
328
324
320
316
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
14,400
14,450
14,500
14,550
14,450
14,500
14,550
14,600
107
103
99
95
3,584
3,584
3,584
3,584
5,770
5,790
5,810
5,830
6,491
6,514
6,536
6,559
538
538
538
538
3,584
3,584
3,584
3,584
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
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
313
309
305
301
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
14,600
14,650
14,700
14,750
14,650
14,700
14,750
14,800
91
88
84
80
3,584
3,584
3,584
3,584
5,850
5,870
5,890
5,910
6,581
6,604
6,626
6,649
538
538
534
531
3,584
3,584
3,584
3,584
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
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
297
293
290
286
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
14,800
14,850
14,900
14,950
14,850
14,900
14,950
15,000
76
72
68
65
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
527
523
519
515
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
18,000
18,050
18,100
18,150
18,050
18,100
18,150
18,200
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
282
278
274
270
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
15,000
15,050
15,100
15,150
15,050
15,100
15,150
15,200
61
57
53
49
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
511
508
504
500
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
18,200
18,250
18,300
18,350
18,250
18,300
18,350
18,400
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
267
263
259
255
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
15,200
15,250
15,300
15,350
15,250
15,300
15,350
15,400
46
42
38
34
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
496
492
488
485
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
18,400
18,450
18,500
18,550
18,450
18,500
18,550
18,600
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
251
247
244
240
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
15,400
15,450
15,500
15,550
15,450
15,500
15,550
15,600
30
26
23
19
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
481
477
473
469
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
18,600
18,650
18,700
18,750
18,650
18,700
18,750
18,800
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
236
232
228
225
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
15,600
15,650
15,700
15,750
15,650
15,700
15,750
15,800
15
11
7
3
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
466
462
458
454
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
18,800
18,850
18,900
18,950
18,850
18,900
18,950
19,000
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
221
217
213
209
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
15,800
15,850
15,900
15,950
15,850
15,900
15,950
16,000
*
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
450
446
443
439
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
19,000
19,050
19,100
19,150
19,050
19,100
19,150
19,200
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
205
202
198
194
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
If the amount you are looking up from the worksheet is at least $15,800 but less than $15,820, and you have no qualifying children, your credit is $1.
If the amount you are looking up from the worksheet is $15,820 or more, and you have no qualifying children, you can’t take the credit.
(Continued)
- 50 -
Need more information or forms? Visit IRS.gov.
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)
and you have–
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 widow(er)
and you have–
0
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–
19,200
19,250
19,300
19,350
19,250
19,300
19,350
19,400
0
0
0
0
3,584
3,584
3,584
3,576
5,920
5,920
5,920
5,911
6,660
6,660
6,660
6,651
190
186
182
179
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
22,400
22,450
22,500
22,550
22,450
22,500
22,550
22,600
0
0
0
0
3,089
3,081
3,073
3,065
5,268
5,258
5,247
5,237
6,008
5,998
5,987
5,977
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
19,400
19,450
19,500
19,550
19,450
19,500
19,550
19,600
0
0
0
0
3,568
3,560
3,552
3,544
5,900
5,889
5,879
5,868
6,640
6,629
6,619
6,608
175
171
167
163
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
22,600
22,650
22,700
22,750
22,650
22,700
22,750
22,800
0
0
0
0
3,057
3,049
3,041
3,033
5,226
5,216
5,205
5,194
5,966
5,956
5,945
5,934
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
19,600
19,650
19,700
19,750
19,650
19,700
19,750
19,800
0
0
0
0
3,536
3,528
3,520
3,512
5,858
5,847
5,837
5,826
6,598
6,587
6,577
6,566
160
156
152
148
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
22,800
22,850
22,900
22,950
22,850
22,900
22,950
23,000
0
0
0
0
3,025
3,017
3,009
3,001
5,184
5,173
5,163
5,152
5,924
5,913
5,903
5,892
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
19,800
19,850
19,900
19,950
19,850
19,900
19,950
20,000
0
0
0
0
3,504
3,497
3,489
3,481
5,816
5,805
5,795
5,784
6,556
6,545
6,535
6,524
144
140
137
133
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
23,000
23,050
23,100
23,150
23,050
23,100
23,150
23,200
0
0
0
0
2,993
2,985
2,977
2,969
5,142
5,131
5,121
5,110
5,882
5,871
5,861
5,850
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
20,000
20,050
20,100
20,150
20,050
20,100
20,150
20,200
0
0
0
0
3,473
3,465
3,457
3,449
5,774
5,763
5,753
5,742
6,514
6,503
6,493
6,482
129
125
121
117
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
23,200
23,250
23,300
23,350
23,250
23,300
23,350
23,400
0
0
0
0
2,961
2,953
2,945
2,937
5,100
5,089
5,079
5,068
5,840
5,829
5,819
5,808
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
20,200
20,250
20,300
20,350
20,250
20,300
20,350
20,400
0
0
0
0
3,441
3,433
3,425
3,417
5,732
5,721
5,710
5,700
6,472
6,461
6,450
6,440
114
110
106
102
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
23,400
23,450
23,500
23,550
23,450
23,500
23,550
23,600
0
0
0
0
2,929
2,921
2,913
2,905
5,058
5,047
5,037
5,026
5,798
5,787
5,777
5,766
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
20,400
20,450
20,500
20,550
20,450
20,500
20,550
20,600
0
0
0
0
3,409
3,401
3,393
3,385
5,689
5,679
5,668
5,658
6,429
6,419
6,408
6,398
98
94
91
87
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
23,600
23,650
23,700
23,750
23,650
23,700
23,750
23,800
0
0
0
0
2,897
2,889
2,881
2,873
5,015
5,005
4,994
4,984
5,755
5,745
5,734
5,724
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
20,600
20,650
20,700
20,750
20,650
20,700
20,750
20,800
0
0
0
0
3,377
3,369
3,361
3,353
5,647
5,637
5,626
5,616
6,387
6,377
6,366
6,356
83
79
75
72
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
23,800
23,850
23,900
23,950
23,850
23,900
23,950
24,000
0
0
0
0
2,865
2,857
2,849
2,841
4,973
4,963
4,952
4,942
5,713
5,703
5,692
5,682
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
20,800
20,850
20,900
20,950
20,850
20,900
20,950
21,000
0
0
0
0
3,345
3,337
3,329
3,321
5,605
5,595
5,584
5,574
6,345
6,335
6,324
6,314
68
64
60
56
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
24,000
24,050
24,100
24,150
24,050
24,100
24,150
24,200
0
0
0
0
2,833
2,825
2,817
2,809
4,931
4,921
4,910
4,900
5,671
5,661
5,650
5,640
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
21,000
21,050
21,100
21,150
21,050
21,100
21,150
21,200
0
0
0
0
3,313
3,305
3,297
3,289
5,563
5,553
5,542
5,531
6,303
6,293
6,282
6,271
52
49
45
41
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
24,200
24,250
24,300
24,350
24,250
24,300
24,350
24,400
0
0
0
0
2,801
2,793
2,785
2,777
4,889
4,879
4,868
4,858
5,629
5,619
5,608
5,598
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
21,200
21,250
21,300
21,350
21,250
21,300
21,350
21,400
0
0
0
0
3,281
3,273
3,265
3,257
5,521
5,510
5,500
5,489
6,261
6,250
6,240
6,229
37
33
29
26
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
24,400
24,450
24,500
24,550
24,450
24,500
24,550
24,600
0
0
0
0
2,769
2,761
2,753
2,745
4,847
4,836
4,826
4,815
5,587
5,576
5,566
5,555
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
21,400
21,450
21,500
21,550
21,450
21,500
21,550
21,600
0
0
0
0
3,249
3,241
3,233
3,225
5,479
5,468
5,458
5,447
6,219
6,208
6,198
6,187
22
18
14
10
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
24,600
24,650
24,700
24,750
24,650
24,700
24,750
24,800
0
0
0
0
2,737
2,729
2,721
2,713
4,805
4,794
4,784
4,773
5,545
5,534
5,524
5,513
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
21,600
21,650
21,700
21,750
21,650
21,700
21,750
21,800
0
0
0
0
3,217
3,209
3,201
3,193
5,437
5,426
5,416
5,405
6,177
6,166
6,156
6,145
7
3
*
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
24,800
24,850
24,900
24,950
24,850
24,900
24,950
25,000
0
0
0
0
2,705
2,698
2,690
2,682
4,763
4,752
4,742
4,731
5,503
5,492
5,482
5,471
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
21,800
21,850
21,900
21,950
21,850
21,900
21,950
22,000
0
0
0
0
3,185
3,177
3,169
3,161
5,395
5,384
5,373
5,363
6,135
6,124
6,113
6,103
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
25,000
25,050
25,100
25,150
25,050
25,100
25,150
25,200
0
0
0
0
2,674
2,666
2,658
2,650
4,721
4,710
4,700
4,689
5,461
5,450
5,440
5,429
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
22,000
22,050
22,100
22,150
22,050
22,100
22,150
22,200
0
0
0
0
3,153
3,145
3,137
3,129
5,352
5,342
5,331
5,321
6,092
6,082
6,071
6,061
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
25,200
25,250
25,300
25,350
25,250
25,300
25,350
25,400
0
0
0
0
2,642
2,634
2,626
2,618
4,679
4,668
4,657
4,647
5,419
5,408
5,397
5,387
0
0
0
0
3,584
3,575
3,567
3,559
5,920
5,908
5,898
5,887
6,660
6,648
6,638
6,627
22,200
22,250
22,300
22,350
22,250
22,300
22,350
22,400
0
0
0
0
3,121
3,113
3,105
3,097
5,310
5,300
5,289
5,279
6,050
6,040
6,029
6,019
0
0
0
0
3,584
3,584
3,584
3,584
5,920
5,920
5,920
5,920
6,660
6,660
6,660
6,660
25,400
25,450
25,500
25,550
25,450
25,500
25,550
25,600
0
0
0
0
2,610
2,602
2,594
2,586
4,636
4,626
4,615
4,605
5,376
5,366
5,355
5,345
0
0
0
0
3,551
3,543
3,535
3,527
5,877
5,866
5,856
5,845
6,617
6,606
6,596
6,585
If the amount you are looking up from the worksheet is at least $21,700 but less than $21,710, and you have no qualifying children, your credit is $0.
If the amount you are looking up from the worksheet is $21,710 or more, and you have no qualifying children, you can’t take the credit.
(Continued)
Need more information or forms? Visit IRS.gov.
- 51 -
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)
and you have–
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 widow(er)
and you have–
0
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–
25,600
25,650
25,700
25,750
25,650
25,700
25,750
25,800
0
0
0
0
2,578
2,570
2,562
2,554
4,594
4,584
4,573
4,563
5,334
5,324
5,313
5,303
0
0
0
0
3,519
3,511
3,503
3,495
5,835
5,824
5,814
5,803
6,575
6,564
6,554
6,543
29,200
29,250
29,300
29,350
29,250
29,300
29,350
29,400
0
0
0
0
2,002
1,994
1,986
1,978
3,836
3,826
3,815
3,805
4,576
4,566
4,555
4,545
0
0
0
0
2,944
2,936
2,928
2,920
5,077
5,066
5,055
5,045
5,817
5,806
5,795
5,785
25,800
25,850
25,900
25,950
25,850
25,900
25,950
26,000
0
0
0
0
2,546
2,538
2,530
2,522
4,552
4,542
4,531
4,521
5,292
5,282
5,271
5,261
0
0
0
0
3,487
3,479
3,471
3,463
5,793
5,782
5,772
5,761
6,533
6,522
6,512
6,501
29,400
29,450
29,500
29,550
29,450
29,500
29,550
29,600
0
0
0
0
1,970
1,962
1,954
1,946
3,794
3,783
3,773
3,762
4,534
4,523
4,513
4,502
0
0
0
0
2,912
2,904
2,896
2,888
5,034
5,024
5,013
5,003
5,774
5,764
5,753
5,743
26,000
26,050
26,100
26,150
26,050
26,100
26,150
26,200
0
0
0
0
2,514
2,506
2,498
2,490
4,510
4,500
4,489
4,478
5,250
5,240
5,229
5,218
0
0
0
0
3,455
3,447
3,439
3,431
5,750
5,740
5,729
5,719
6,490
6,480
6,469
6,459
29,600
29,650
29,700
29,750
29,650
29,700
29,750
29,800
0
0
0
0
1,938
1,930
1,922
1,914
3,752
3,741
3,731
3,720
4,492
4,481
4,471
4,460
0
0
0
0
2,880
2,872
2,864
2,856
4,992
4,982
4,971
4,961
5,732
5,722
5,711
5,701
26,200
26,250
26,300
26,350
26,250
26,300
26,350
26,400
0
0
0
0
2,482
2,474
2,466
2,458
4,468
4,457
4,447
4,436
5,208
5,197
5,187
5,176
0
0
0
0
3,423
3,415
3,407
3,399
5,708
5,698
5,687
5,677
6,448
6,438
6,427
6,417
29,800
29,850
29,900
29,950
29,850
29,900
29,950
30,000
0
0
0
0
1,906
1,899
1,891
1,883
3,710
3,699
3,689
3,678
4,450
4,439
4,429
4,418
0
0
0
0
2,848
2,840
2,832
2,824
4,950
4,940
4,929
4,919
5,690
5,680
5,669
5,659
26,400
26,450
26,500
26,550
26,450
26,500
26,550
26,600
0
0
0
0
2,450
2,442
2,434
2,426
4,426
4,415
4,405
4,394
5,166
5,155
5,145
5,134
0
0
0
0
3,391
3,383
3,375
3,367
5,666
5,656
5,645
5,635
6,406
6,396
6,385
6,375
30,000
30,050
30,100
30,150
30,050
30,100
30,150
30,200
0
0
0
0
1,875
1,867
1,859
1,851
3,668
3,657
3,647
3,636
4,408
4,397
4,387
4,376
0
0
0
0
2,816
2,808
2,800
2,792
4,908
4,898
4,887
4,876
5,648
5,638
5,627
5,616
26,600
26,650
26,700
26,750
26,650
26,700
26,750
26,800
0
0
0
0
2,418
2,410
2,402
2,394
4,384
4,373
4,363
4,352
5,124
5,113
5,103
5,092
0
0
0
0
3,359
3,351
3,343
3,335
5,624
5,614
5,603
5,593
6,364
6,354
6,343
6,333
30,200
30,250
30,300
30,350
30,250
30,300
30,350
30,400
0
0
0
0
1,843
1,835
1,827
1,819
3,626
3,615
3,604
3,594
4,366
4,355
4,344
4,334
0
0
0
0
2,784
2,776
2,768
2,760
4,866
4,855
4,845
4,834
5,606
5,595
5,585
5,574
26,800
26,850
26,900
26,950
26,850
26,900
26,950
27,000
0
0
0
0
2,386
2,378
2,370
2,362
4,342
4,331
4,320
4,310
5,082
5,071
5,060
5,050
0
0
0
0
3,327
3,319
3,311
3,303
5,582
5,571
5,561
5,550
6,322
6,311
6,301
6,290
30,400
30,450
30,500
30,550
30,450
30,500
30,550
30,600
0
0
0
0
1,811
1,803
1,795
1,787
3,583
3,573
3,562
3,552
4,323
4,313
4,302
4,292
0
0
0
0
2,752
2,744
2,736
2,728
4,824
4,813
4,803
4,792
5,564
5,553
5,543
5,532
27,000
27,050
27,100
27,150
27,050
27,100
27,150
27,200
0
0
0
0
2,354
2,346
2,338
2,330
4,299
4,289
4,278
4,268
5,039
5,029
5,018
5,008
0
0
0
0
3,295
3,287
3,279
3,271
5,540
5,529
5,519
5,508
6,280
6,269
6,259
6,248
30,600
30,650
30,700
30,750
30,650
30,700
30,750
30,800
0
0
0
0
1,779
1,771
1,763
1,755
3,541
3,531
3,520
3,510
4,281
4,271
4,260
4,250
0
0
0
0
2,720
2,712
2,704
2,696
4,782
4,771
4,761
4,750
5,522
5,511
5,501
5,490
27,200
27,250
27,300
27,350
27,250
27,300
27,350
27,400
0
0
0
0
2,322
2,314
2,306
2,298
4,257
4,247
4,236
4,226
4,997
4,987
4,976
4,966
0
0
0
0
3,263
3,255
3,247
3,239
5,498
5,487
5,477
5,466
6,238
6,227
6,217
6,206
30,800
30,850
30,900
30,950
30,850
30,900
30,950
31,000
0
0
0
0
1,747
1,739
1,731
1,723
3,499
3,489
3,478
3,468
4,239
4,229
4,218
4,208
0
0
0
0
2,688
2,680
2,672
2,664
4,740
4,729
4,719
4,708
5,480
5,469
5,459
5,448
27,400
27,450
27,500
27,550
27,450
27,500
27,550
27,600
0
0
0
0
2,290
2,282
2,274
2,266
4,215
4,205
4,194
4,184
4,955
4,945
4,934
4,924
0
0
0
0
3,231
3,223
3,215
3,207
5,456
5,445
5,435
5,424
6,196
6,185
6,175
6,164
31,000
31,050
31,100
31,150
31,050
31,100
31,150
31,200
0
0
0
0
1,715
1,707
1,699
1,691
3,457
3,447
3,436
3,425
4,197
4,187
4,176
4,165
0
0
0
0
2,656
2,648
2,640
2,632
4,697
4,687
4,676
4,666
5,437
5,427
5,416
5,406
27,600
27,650
27,700
27,750
27,650
27,700
27,750
27,800
0
0
0
0
2,258
2,250
2,242
2,234
4,173
4,163
4,152
4,141
4,913
4,903
4,892
4,881
0
0
0
0
3,199
3,191
3,183
3,175
5,414
5,403
5,392
5,382
6,154
6,143
6,132
6,122
31,200
31,250
31,300
31,350
31,250
31,300
31,350
31,400
0
0
0
0
1,683
1,675
1,667
1,659
3,415
3,404
3,394
3,383
4,155
4,144
4,134
4,123
0
0
0
0
2,624
2,616
2,608
2,600
4,655
4,645
4,634
4,624
5,395
5,385
5,374
5,364
27,800
27,850
27,900
27,950
27,850
27,900
27,950
28,000
0
0
0
0
2,226
2,218
2,210
2,202
4,131
4,120
4,110
4,099
4,871
4,860
4,850
4,839
0
0
0
0
3,167
3,159
3,151
3,143
5,371
5,361
5,350
5,340
6,111
6,101
6,090
6,080
31,400
31,450
31,500
31,550
31,450
31,500
31,550
31,600
0
0
0
0
1,651
1,643
1,635
1,627
3,373
3,362
3,352
3,341
4,113
4,102
4,092
4,081
0
0
0
0
2,592
2,584
2,576
2,568
4,613
4,603
4,592
4,582
5,353
5,343
5,332
5,322
28,000
28,050
28,100
28,150
28,050
28,100
28,150
28,200
0
0
0
0
2,194
2,186
2,178
2,170
4,089
4,078
4,068
4,057
4,829
4,818
4,808
4,797
0
0
0
0
3,135
3,127
3,119
3,111
5,329
5,319
5,308
5,298
6,069
6,059
6,048
6,038
31,600
31,650
31,700
31,750
31,650
31,700
31,750
31,800
0
0
0
0
1,619
1,611
1,603
1,595
3,331
3,320
3,310
3,299
4,071
4,060
4,050
4,039
0
0
0
0
2,560
2,552
2,544
2,536
4,571
4,561
4,550
4,540
5,311
5,301
5,290
5,280
28,200
28,250
28,300
28,350
28,250
28,300
28,350
28,400
0
0
0
0
2,162
2,154
2,146
2,138
4,047
4,036
4,026
4,015
4,787
4,776
4,766
4,755
0
0
0
0
3,103
3,095
3,087
3,079
5,287
5,277
5,266
5,256
6,027
6,017
6,006
5,996
31,800
31,850
31,900
31,950
31,850
31,900
31,950
32,000
0
0
0
0
1,587
1,579
1,571
1,563
3,289
3,278
3,267
3,257
4,029
4,018
4,007
3,997
0
0
0
0
2,528
2,520
2,512
2,504
4,529
4,518
4,508
4,497
5,269
5,258
5,248
5,237
28,400
28,450
28,500
28,550
28,450
28,500
28,550
28,600
0
0
0
0
2,130
2,122
2,114
2,106
4,005
3,994
3,984
3,973
4,745
4,734
4,724
4,713
0
0
0
0
3,071
3,063
3,055
3,047
5,245
5,234
5,224
5,213
5,985
5,974
5,964
5,953
32,000
32,050
32,100
32,150
32,050
32,100
32,150
32,200
0
0
0
0
1,555
1,547
1,539
1,531
3,246
3,236
3,225
3,215
3,986
3,976
3,965
3,955
0
0
0
0
2,496
2,488
2,480
2,472
4,487
4,476
4,466
4,455
5,227
5,216
5,206
5,195
28,600
28,650
28,700
28,750
28,650
28,700
28,750
28,800
0
0
0
0
2,098
2,090
2,082
2,074
3,962
3,952
3,941
3,931
4,702
4,692
4,681
4,671
0
0
0
0
3,039
3,031
3,024
3,016
5,203
5,192
5,182
5,171
5,943
5,932
5,922
5,911
32,200
32,250
32,300
32,350
32,250
32,300
32,350
32,400
0
0
0
0
1,523
1,515
1,507
1,499
3,204
3,194
3,183
3,173
3,944
3,934
3,923
3,913
0
0
0
0
2,464
2,456
2,448
2,440
4,445
4,434
4,424
4,413
5,185
5,174
5,164
5,153
28,800
28,850
28,900
28,950
28,850
28,900
28,950
29,000
0
0
0
0
2,066
2,058
2,050
2,042
3,920
3,910
3,899
3,889
4,660
4,650
4,639
4,629
0
0
0
0
3,008
3,000
2,992
2,984
5,161
5,150
5,140
5,129
5,901
5,890
5,880
5,869
32,400
32,450
32,500
32,550
32,450
32,500
32,550
32,600
0
0
0
0
1,491
1,483
1,475
1,467
3,162
3,152
3,141
3,131
3,902
3,892
3,881
3,871
0
0
0
0
2,432
2,424
2,416
2,408
4,403
4,392
4,382
4,371
5,143
5,132
5,122
5,111
29,000
29,050
29,100
29,150
29,050
29,100
29,150
29,200
0
0
0
0
2,034
2,026
2,018
2,010
3,878
3,868
3,857
3,847
4,618
4,608
4,597
4,587
0
0
0
0
2,976
2,968
2,960
2,952
5,119
5,108
5,098
5,087
5,859
5,848
5,838
5,827
32,600
32,650
32,700
32,750
32,650
32,700
32,750
32,800
0
0
0
0
1,459
1,451
1,443
1,435
3,120
3,110
3,099
3,088
3,860
3,850
3,839
3,828
0
0
0
0
2,400
2,392
2,384
2,376
4,361
4,350
4,339
4,329
5,101
5,090
5,079
5,069
(Continued)
- 52 -
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Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)
and you have–
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 widow(er)
and you have–
0
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–
32,800
32,850
32,900
32,950
32,850
32,900
32,950
33,000
0
0
0
0
1,427
1,419
1,411
1,403
3,078
3,067
3,057
3,046
3,818
3,807
3,797
3,786
0
0
0
0
2,368
2,360
2,352
2,344
4,318
4,308
4,297
4,287
5,058
5,048
5,037
5,027
36,400
36,450
36,500
36,550
36,450
36,500
36,550
36,600
0
0
0
0
852
844
836
828
2,320
2,309
2,299
2,288
3,060
3,049
3,039
3,028
0
0
0
0
1,793
1,785
1,777
1,769
3,560
3,550
3,539
3,529
4,300
4,290
4,279
4,269
33,000
33,050
33,100
33,150
33,050
33,100
33,150
33,200
0
0
0
0
1,395
1,387
1,379
1,371
3,036
3,025
3,015
3,004
3,776
3,765
3,755
3,744
0
0
0
0
2,336
2,328
2,320
2,312
4,276
4,266
4,255
4,245
5,016
5,006
4,995
4,985
36,600
36,650
36,700
36,750
36,650
36,700
36,750
36,800
0
0
0
0
820
812
804
796
2,278
2,267
2,257
2,246
3,018
3,007
2,997
2,986
0
0
0
0
1,761
1,753
1,745
1,737
3,518
3,508
3,497
3,487
4,258
4,248
4,237
4,227
33,200
33,250
33,300
33,350
33,250
33,300
33,350
33,400
0
0
0
0
1,363
1,355
1,347
1,339
2,994
2,983
2,973
2,962
3,734
3,723
3,713
3,702
0
0
0
0
2,304
2,296
2,288
2,280
4,234
4,224
4,213
4,203
4,974
4,964
4,953
4,943
36,800
36,850
36,900
36,950
36,850
36,900
36,950
37,000
0
0
0
0
788
780
772
764
2,236
2,225
2,214
2,204
2,976
2,965
2,954
2,944
0
0
0
0
1,729
1,721
1,713
1,705
3,476
3,465
3,455
3,444
4,216
4,205
4,195
4,184
33,400
33,450
33,500
33,550
33,450
33,500
33,550
33,600
0
0
0
0
1,331
1,323
1,315
1,307
2,952
2,941
2,931
2,920
3,692
3,681
3,671
3,660
0
0
0
0
2,272
2,264
2,256
2,248
4,192
4,181
4,171
4,160
4,932
4,921
4,911
4,900
37,000
37,050
37,100
37,150
37,050
37,100
37,150
37,200
0
0
0
0
756
748
740
732
2,193
2,183
2,172
2,162
2,933
2,923
2,912
2,902
0
0
0
0
1,697
1,689
1,681
1,673
3,434
3,423
3,413
3,402
4,174
4,163
4,153
4,142
33,600
33,650
33,700
33,750
33,650
33,700
33,750
33,800
0
0
0
0
1,299
1,291
1,283
1,275
2,909
2,899
2,888
2,878
3,649
3,639
3,628
3,618
0
0
0
0
2,240
2,232
2,225
2,217
4,150
4,139
4,129
4,118
4,890
4,879
4,869
4,858
37,200
37,250
37,300
37,350
37,250
37,300
37,350
37,400
0
0
0
0
724
716
708
700
2,151
2,141
2,130
2,120
2,891
2,881
2,870
2,860
0
0
0
0
1,665
1,657
1,649
1,641
3,392
3,381
3,371
3,360
4,132
4,121
4,111
4,100
33,800
33,850
33,900
33,950
33,850
33,900
33,950
34,000
0
0
0
0
1,267
1,259
1,251
1,243
2,867
2,857
2,846
2,836
3,607
3,597
3,586
3,576
0
0
0
0
2,209
2,201
2,193
2,185
4,108
4,097
4,087
4,076
4,848
4,837
4,827
4,816
37,400
37,450
37,500
37,550
37,450
37,500
37,550
37,600
0
0
0
0
692
684
676
668
2,109
2,099
2,088
2,078
2,849
2,839
2,828
2,818
0
0
0
0
1,633
1,625
1,617
1,609
3,350
3,339
3,329
3,318
4,090
4,079
4,069
4,058
34,000
34,050
34,100
34,150
34,050
34,100
34,150
34,200
0
0
0
0
1,235
1,227
1,219
1,211
2,825
2,815
2,804
2,794
3,565
3,555
3,544
3,534
0
0
0
0
2,177
2,169
2,161
2,153
4,066
4,055
4,045
4,034
4,806
4,795
4,785
4,774
37,600
37,650
37,700
37,750
37,650
37,700
37,750
37,800
0
0
0
0
660
652
644
636
2,067
2,057
2,046
2,035
2,807
2,797
2,786
2,775
0
0
0
0
1,601
1,593
1,585
1,577
3,308
3,297
3,286
3,276
4,048
4,037
4,026
4,016
34,200
34,250
34,300
34,350
34,250
34,300
34,350
34,400
0
0
0
0
1,203
1,195
1,187
1,179
2,783
2,773
2,762
2,752
3,523
3,513
3,502
3,492
0
0
0
0
2,145
2,137
2,129
2,121
4,024
4,013
4,002
3,992
4,764
4,753
4,742
4,732
37,800
37,850
37,900
37,950
37,850
37,900
37,950
38,000
0
0
0
0
628
620
612
604
2,025
2,014
2,004
1,993
2,765
2,754
2,744
2,733
0
0
0
0
1,569
1,561
1,553
1,545
3,265
3,255
3,244
3,234
4,005
3,995
3,984
3,974
34,400
34,450
34,500
34,550
34,450
34,500
34,550
34,600
0
0
0
0
1,171
1,163
1,155
1,147
2,741
2,730
2,720
2,709
3,481
3,470
3,460
3,449
0
0
0
0
2,113
2,105
2,097
2,089
3,981
3,971
3,960
3,950
4,721
4,711
4,700
4,690
38,000
38,050
38,100
38,150
38,050
38,100
38,150
38,200
0
0
0
0
596
588
580
572
1,983
1,972
1,962
1,951
2,723
2,712
2,702
2,691
0
0
0
0
1,537
1,529
1,521
1,513
3,223
3,213
3,202
3,192
3,963
3,953
3,942
3,932
34,600
34,650
34,700
34,750
34,650
34,700
34,750
34,800
0
0
0
0
1,139
1,131
1,123
1,115
2,699
2,688
2,678
2,667
3,439
3,428
3,418
3,407
0
0
0
0
2,081
2,073
2,065
2,057
3,939
3,929
3,918
3,908
4,679
4,669
4,658
4,648
38,200
38,250
38,300
38,350
38,250
38,300
38,350
38,400
0
0
0
0
564
556
548
540
1,941
1,930
1,920
1,909
2,681
2,670
2,660
2,649
0
0
0
0
1,505
1,497
1,489
1,481
3,181
3,171
3,160
3,150
3,921
3,911
3,900
3,890
34,800
34,850
34,900
34,950
34,850
34,900
34,950
35,000
0
0
0
0
1,107
1,100
1,092
1,084
2,657
2,646
2,636
2,625
3,397
3,386
3,376
3,365
0
0
0
0
2,049
2,041
2,033
2,025
3,897
3,887
3,876
3,866
4,637
4,627
4,616
4,606
38,400
38,450
38,500
38,550
38,450
38,500
38,550
38,600
0
0
0
0
532
524
516
508
1,899
1,888
1,878
1,867
2,639
2,628
2,618
2,607
0
0
0
0
1,473
1,465
1,457
1,449
3,139
3,128
3,118
3,107
3,879
3,868
3,858
3,847
35,000
35,050
35,100
35,150
35,050
35,100
35,150
35,200
0
0
0
0
1,076
1,068
1,060
1,052
2,615
2,604
2,594
2,583
3,355
3,344
3,334
3,323
0
0
0
0
2,017
2,009
2,001
1,993
3,855
3,845
3,834
3,823
4,595
4,585
4,574
4,563
38,600
38,650
38,700
38,750
38,650
38,700
38,750
38,800
0
0
0
0
500
492
484
476
1,856
1,846
1,835
1,825
2,596
2,586
2,575
2,565
0
0
0
0
1,441
1,433
1,426
1,418
3,097
3,086
3,076
3,065
3,837
3,826
3,816
3,805
35,200
35,250
35,300
35,350
35,250
35,300
35,350
35,400
0
0
0
0
1,044
1,036
1,028
1,020
2,573
2,562
2,551
2,541
3,313
3,302
3,291
3,281
0
0
0
0
1,985
1,977
1,969
1,961
3,813
3,802
3,792
3,781
4,553
4,542
4,532
4,521
38,800
38,850
38,900
38,950
38,850
38,900
38,950
39,000
0
0
0
0
468
460
452
444
1,814
1,804
1,793
1,783
2,554
2,544
2,533
2,523
0
0
0
0
1,410
1,402
1,394
1,386
3,055
3,044
3,034
3,023
3,795
3,784
3,774
3,763
35,400
35,450
35,500
35,550
35,450
35,500
35,550
35,600
0
0
0
0
1,012
1,004
996
988
2,530
2,520
2,509
2,499
3,270
3,260
3,249
3,239
0
0
0
0
1,953
1,945
1,937
1,929
3,771
3,760
3,750
3,739
4,511
4,500
4,490
4,479
39,000
39,050
39,100
39,150
39,050
39,100
39,150
39,200
0
0
0
0
436
428
420
412
1,772
1,762
1,751
1,741
2,512
2,502
2,491
2,481
0
0
0
0
1,378
1,370
1,362
1,354
3,013
3,002
2,992
2,981
3,753
3,742
3,732
3,721
35,600
35,650
35,700
35,750
35,650
35,700
35,750
35,800
0
0
0
0
980
972
964
956
2,488
2,478
2,467
2,457
3,228
3,218
3,207
3,197
0
0
0
0
1,921
1,913
1,905
1,897
3,729
3,718
3,708
3,697
4,469
4,458
4,448
4,437
39,200
39,250
39,300
39,350
39,250
39,300
39,350
39,400
0
0
0
0
404
396
388
380
1,730
1,720
1,709
1,699
2,470
2,460
2,449
2,439
0
0
0
0
1,346
1,338
1,330
1,322
2,971
2,960
2,949
2,939
3,711
3,700
3,689
3,679
35,800
35,850
35,900
35,950
35,850
35,900
35,950
36,000
0
0
0
0
948
940
932
924
2,446
2,436
2,425
2,415
3,186
3,176
3,165
3,155
0
0
0
0
1,889
1,881
1,873
1,865
3,687
3,676
3,666
3,655
4,427
4,416
4,406
4,395
39,400
39,450
39,500
39,550
39,450
39,500
39,550
39,600
0
0
0
0
372
364
356
348
1,688
1,677
1,667
1,656
2,428
2,417
2,407
2,396
0
0
0
0
1,314
1,306
1,298
1,290
2,928
2,918
2,907
2,897
3,668
3,658
3,647
3,637
36,000
36,050
36,100
36,150
36,050
36,100
36,150
36,200
0
0
0
0
916
908
900
892
2,404
2,394
2,383
2,372
3,144
3,134
3,123
3,112
0
0
0
0
1,857
1,849
1,841
1,833
3,644
3,634
3,623
3,613
4,384
4,374
4,363
4,353
39,600
39,650
39,700
39,750
39,650
39,700
39,750
39,800
0
0
0
0
340
332
324
316
1,646
1,635
1,625
1,614
2,386
2,375
2,365
2,354
0
0
0
0
1,282
1,274
1,266
1,258
2,886
2,876
2,865
2,855
3,626
3,616
3,605
3,595
36,200
36,250
36,300
36,350
36,250
36,300
36,350
36,400
0
0
0
0
884
876
868
860
2,362
2,351
2,341
2,330
3,102
3,091
3,081
3,070
0
0
0
0
1,825
1,817
1,809
1,801
3,602
3,592
3,581
3,571
4,342
4,332
4,321
4,311
39,800
39,850
39,900
39,950
39,850
39,900
39,950
40,000
0
0
0
0
308
301
293
285
1,604
1,593
1,583
1,572
2,344
2,333
2,323
2,312
0
0
0
0
1,250
1,242
1,234
1,226
2,844
2,834
2,823
2,813
3,584
3,574
3,563
3,553
(Continued)
Need more information or forms? Visit IRS.gov.
- 53 -
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)
and you have–
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 widow(er)
and you have–
0
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–
40,000
40,050
40,100
40,150
40,050
40,100
40,150
40,200
0
0
0
0
277
269
261
253
1,562
1,551
1,541
1,530
2,302
2,291
2,281
2,270
0
0
0
0
1,218
1,210
1,202
1,194
2,802
2,792
2,781
2,770
3,542
3,532
3,521
3,510
43,200
43,250
43,300
43,350
43,250
43,300
43,350
43,400
0
0
0
0
0
0
0
0
888
877
867
856
1,628
1,617
1,607
1,596
0
0
0
0
706
698
690
682
2,128
2,118
2,107
2,097
2,868
2,858
2,847
2,837
40,200
40,250
40,300
40,350
40,250
40,300
40,350
40,400
0
0
0
0
245
237
229
221
1,520
1,509
1,498
1,488
2,260
2,249
2,238
2,228
0
0
0
0
1,186
1,178
1,170
1,162
2,760
2,749
2,739
2,728
3,500
3,489
3,479
3,468
43,400
43,450
43,500
43,550
43,450
43,500
43,550
43,600
0
0
0
0
0
0
0
0
846
835
825
814
1,586
1,575
1,565
1,554
0
0
0
0
674
666
658
650
2,086
2,075
2,065
2,054
2,826
2,815
2,805
2,794
40,400
40,450
40,500
40,550
40,450
40,500
40,550
40,600
0
0
0
0
213
205
197
189
1,477
1,467
1,456
1,446
2,217
2,207
2,196
2,186
0
0
0
0
1,154
1,146
1,138
1,130
2,718
2,707
2,697
2,686
3,458
3,447
3,437
3,426
43,600
43,650
43,700
43,750
43,650
43,700
43,750
43,800
0
0
0
0
0
0
0
0
803
793
782
772
1,543
1,533
1,522
1,512
0
0
0
0
642
634
627
619
2,044
2,033
2,023
2,012
2,784
2,773
2,763
2,752
40,600
40,650
40,700
40,750
40,650
40,700
40,750
40,800
0
0
0
0
181
173
165
157
1,435
1,425
1,414
1,404
2,175
2,165
2,154
2,144
0
0
0
0
1,122
1,114
1,106
1,098
2,676
2,665
2,655
2,644
3,416
3,405
3,395
3,384
43,800
43,850
43,900
43,950
43,850
43,900
43,950
44,000
0
0
0
0
0
0
0
0
761
751
740
730
1,501
1,491
1,480
1,470
0
0
0
0
611
603
595
587
2,002
1,991
1,981
1,970
2,742
2,731
2,721
2,710
40,800
40,850
40,900
40,950
40,850
40,900
40,950
41,000
0
0
0
0
149
141
133
125
1,393
1,383
1,372
1,362
2,133
2,123
2,112
2,102
0
0
0
0
1,090
1,082
1,074
1,066
2,634
2,623
2,613
2,602
3,374
3,363
3,353
3,342
44,000
44,050
44,100
44,150
44,050
44,100
44,150
44,200
0
0
0
0
0
0
0
0
719
709
698
688
1,459
1,449
1,438
1,428
0
0
0
0
579
571
563
555
1,960
1,949
1,939
1,928
2,700
2,689
2,679
2,668
41,000
41,050
41,100
41,150
41,050
41,100
41,150
41,200
0
0
0
0
117
109
101
93
1,351
1,341
1,330
1,319
2,091
2,081
2,070
2,059
0
0
0
0
1,058
1,050
1,042
1,034
2,591
2,581
2,570
2,560
3,331
3,321
3,310
3,300
44,200
44,250
44,300
44,350
44,250
44,300
44,350
44,400
0
0
0
0
0
0
0
0
677
667
656
646
1,417
1,407
1,396
1,386
0
0
0
0
547
539
531
523
1,918
1,907
1,896
1,886
2,658
2,647
2,636
2,626
41,200
41,250
41,300
41,350
41,250
41,300
41,350
41,400
0
0
0
0
85
77
69
61
1,309
1,298
1,288
1,277
2,049
2,038
2,028
2,017
0
0
0
0
1,026
1,018
1,010
1,002
2,549
2,539
2,528
2,518
3,289
3,279
3,268
3,258
44,400
44,450
44,500
44,550
44,450
44,500
44,550
44,600
0
0
0
0
0
0
0
0
635
624
614
603
1,375
1,364
1,354
1,343
0
0
0
0
515
507
499
491
1,875
1,865
1,854
1,844
2,615
2,605
2,594
2,584
41,400
41,450
41,500
41,550
41,450
41,500
41,550
41,600
0
0
0
0
53
45
37
29
1,267
1,256
1,246
1,235
2,007
1,996
1,986
1,975
0
0
0
0
994
986
978
970
2,507
2,497
2,486
2,476
3,247
3,237
3,226
3,216
44,600
44,650
44,700
44,750
44,650
44,700
44,750
44,800
0
0
0
0
0
0
0
0
593
582
572
561
1,333
1,322
1,312
1,301
0
0
0
0
483
475
467
459
1,833
1,823
1,812
1,802
2,573
2,563
2,552
2,542
41,600
41,650
41,700
41,750
41,650
41,700
41,750
41,800
0
0
0
0
21
13
5
*
1,225
1,214
1,204
1,193
1,965
1,954
1,944
1,933
0
0
0
0
962
954
946
938
2,465
2,455
2,444
2,434
3,205
3,195
3,184
3,174
44,800
44,850
44,900
44,950
44,850
44,900
44,950
45,000
0
0
0
0
0
0
0
0
551
540
530
519
1,291
1,280
1,270
1,259
0
0
0
0
451
443
435
427
1,791
1,781
1,770
1,760
2,531
2,521
2,510
2,500
41,800
41,850
41,900
41,950
41,850
41,900
41,950
42,000
0
0
0
0
0
0
0
0
1,183
1,172
1,161
1,151
1,923
1,912
1,901
1,891
0
0
0
0
930
922
914
906
2,423
2,412
2,402
2,391
3,163
3,152
3,142
3,131
45,000
45,050
45,100
45,150
45,050
45,100
45,150
45,200
0
0
0
0
0
0
0
0
509
498
488
477
1,249
1,238
1,228
1,217
0
0
0
0
419
411
403
395
1,749
1,739
1,728
1,717
2,489
2,479
2,468
2,457
42,000
42,050
42,100
42,150
42,050
42,100
42,150
42,200
0
0
0
0
0
0
0
0
1,140
1,130
1,119
1,109
1,880
1,870
1,859
1,849
0
0
0
0
898
890
882
874
2,381
2,370
2,360
2,349
3,121
3,110
3,100
3,089
45,200
45,250
45,300
45,350
45,250
45,300
45,350
45,400
0
0
0
0
0
0
0
0
467
456
445
435
1,207
1,196
1,185
1,175
0
0
0
0
387
379
371
363
1,707
1,696
1,686
1,675
2,447
2,436
2,426
2,415
42,200
42,250
42,300
42,350
42,250
42,300
42,350
42,400
0
0
0
0
0
0
0
0
1,098
1,088
1,077
1,067
1,838
1,828
1,817
1,807
0
0
0
0
866
858
850
842
2,339
2,328
2,318
2,307
3,079
3,068
3,058
3,047
45,400
45,450
45,500
45,550
45,450
45,500
45,550
45,600
0
0
0
0
0
0
0
0
424
414
403
393
1,164
1,154
1,143
1,133
0
0
0
0
355
347
339
331
1,665
1,654
1,644
1,633
2,405
2,394
2,384
2,373
42,400
42,450
42,500
42,550
42,450
42,500
42,550
42,600
0
0
0
0
0
0
0
0
1,056
1,046
1,035
1,025
1,796
1,786
1,775
1,765
0
0
0
0
834
826
818
810
2,297
2,286
2,276
2,265
3,037
3,026
3,016
3,005
45,600
45,650
45,700
45,750
45,650
45,700
45,750
45,800
0
0
0
0
0
0
0
0
382
372
361
351
1,122
1,112
1,101
1,091
0
0
0
0
323
315
307
299
1,623
1,612
1,602
1,591
2,363
2,352
2,342
2,331
42,600
42,650
42,700
42,750
42,650
42,700
42,750
42,800
0
0
0
0
0
0
0
0
1,014
1,004
993
982
1,754
1,744
1,733
1,722
0
0
0
0
802
794
786
778
2,255
2,244
2,233
2,223
2,995
2,984
2,973
2,963
45,800
45,850
45,900
45,950
45,850
45,900
45,950
46,000
0
0
0
0
0
0
0
0
340
330
319
309
1,080
1,070
1,059
1,049
0
0
0
0
291
283
275
267
1,581
1,570
1,560
1,549
2,321
2,310
2,300
2,289
42,800
42,850
42,900
42,950
42,850
42,900
42,950
43,000
0
0
0
0
0
0
0
0
972
961
951
940
1,712
1,701
1,691
1,680
0
0
0
0
770
762
754
746
2,212
2,202
2,191
2,181
2,952
2,942
2,931
2,921
46,000
46,050
46,100
46,150
46,050
46,100
46,150
46,200
0
0
0
0
0
0
0
0
298
288
277
266
1,038
1,028
1,017
1,006
0
0
0
0
259
251
243
235
1,538
1,528
1,517
1,507
2,278
2,268
2,257
2,247
43,000
43,050
43,100
43,150
43,050
43,100
43,150
43,200
0
0
0
0
0
0
0
0
930
919
909
898
1,670
1,659
1,649
1,638
0
0
0
0
738
730
722
714
2,170
2,160
2,149
2,139
2,910
2,900
2,889
2,879
46,200
46,250
46,300
46,350
46,250
46,300
46,350
46,400
0
0
0
0
0
0
0
0
256
245
235
224
996
985
975
964
0
0
0
0
227
219
211
203
1,496
1,486
1,475
1,465
2,236
2,226
2,215
2,205
If the amount you are looking up from the worksheet is at least $41,750 but less than $41,756, and you have one qualifying child, your credit is $0.
If the amount you are looking up from the worksheet is $41,756 or more, and you have one qualifying child, you can’t take the credit.
(Continued)
- 54 -
Need more information or forms? Visit IRS.gov.
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)
and you have–
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 widow(er)
and you have–
0
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–
46,400
46,450
46,500
46,550
46,450
46,500
46,550
46,600
0
0
0
0
0
0
0
0
214
203
193
182
954
943
933
922
0
0
0
0
195
187
179
171
1,454
1,444
1,433
1,423
2,194
2,184
2,173
2,163
49,200
49,250
49,300
49,350
49,250
49,300
49,350
49,400
0
0
0
0
0
0
0
0
0
0
0
0
364
354
343
333
0
0
0
0
0
0
0
0
865
854
843
833
1,605
1,594
1,583
1,573
46,600
46,650
46,700
46,750
46,650
46,700
46,750
46,800
0
0
0
0
0
0
0
0
172
161
151
140
912
901
891
880
0
0
0
0
163
155
147
139
1,412
1,402
1,391
1,381
2,152
2,142
2,131
2,121
49,400
49,450
49,500
49,550
49,450
49,500
49,550
49,600
0
0
0
0
0
0
0
0
0
0
0
0
322
311
301
290
0
0
0
0
0
0
0
0
822
812
801
791
1,562
1,552
1,541
1,531
46,800
46,850
46,900
46,950
46,850
46,900
46,950
47,000
0
0
0
0
0
0
0
0
130
119
108
98
870
859
848
838
0
0
0
0
131
123
115
107
1,370
1,359
1,349
1,338
2,110
2,099
2,089
2,078
49,600
49,650
49,700
49,750
49,650
49,700
49,750
49,800
0
0
0
0
0
0
0
0
0
0
0
0
280
269
259
248
0
0
0
0
0
0
0
0
780
770
759
749
1,520
1,510
1,499
1,489
47,000
47,050
47,100
47,150
47,050
47,100
47,150
47,200
0
0
0
0
0
0
0
0
87
77
66
56
827
817
806
796
0
0
0
0
99
91
83
75
1,328
1,317
1,307
1,296
2,068
2,057
2,047
2,036
49,800
49,850
49,900
49,950
49,850
49,900
49,950
50,000
0
0
0
0
0
0
0
0
0
0
0
0
238
227
217
206
0
0
0
0
0
0
0
0
738
728
717
707
1,478
1,468
1,457
1,447
47,200
47,250
47,300
47,350
47,250
47,300
47,350
47,400
0
0
0
0
0
0
0
0
45
35
24
14
785
775
764
754
0
0
0
0
67
59
51
43
1,286
1,275
1,265
1,254
2,026
2,015
2,005
1,994
50,000
50,050
50,100
50,150
50,050
50,100
50,150
50,200
0
0
0
0
0
0
0
0
0
0
0
0
196
185
175
164
0
0
0
0
0
0
0
0
696
686
675
664
1,436
1,426
1,415
1,404
47,400
47,450
47,500
47,550
47,450
47,500
47,550
47,600
0
0
0
0
0
0
0
0
*
0
0
0
743
733
722
712
0
0
0
0
35
27
19
11
1,244
1,233
1,223
1,212
1,984
1,973
1,963
1,952
50,200
50,250
50,300
50,350
50,250
50,300
50,350
50,400
0
0
0
0
0
0
0
0
0
0
0
0
154
143
132
122
0
0
0
0
0
0
0
0
654
643
633
622
1,394
1,383
1,373
1,362
47,600
47,650
47,700
47,750
47,650
47,700
47,750
47,800
0
0
0
0
0
0
0
0
0
0
0
0
701
691
680
669
0
0
0
0
**
0
0
0
1,202
1,191
1,180
1,170
1,942
1,931
1,920
1,910
50,400
50,450
50,500
50,550
50,450
50,500
50,550
50,600
0
0
0
0
0
0
0
0
0
0
0
0
111
101
90
80
0
0
0
0
0
0
0
0
612
601
591
580
1,352
1,341
1,331
1,320
47,800
47,850
47,900
47,950
47,850
47,900
47,950
48,000
0
0
0
0
0
0
0
0
0
0
0
0
659
648
638
627
0
0
0
0
0
0
0
0
1,159
1,149
1,138
1,128
1,899
1,889
1,878
1,868
50,600
50,650
50,700
50,750
50,650
50,700
50,750
50,800
0
0
0
0
0
0
0
0
0
0
0
0
69
59
48
38
0
0
0
0
0
0
0
0
570
559
549
538
1,310
1,299
1,289
1,278
48,000
48,050
48,100
48,150
48,050
48,100
48,150
48,200
0
0
0
0
0
0
0
0
0
0
0
0
617
606
596
585
0
0
0
0
0
0
0
0
1,117
1,107
1,096
1,086
1,857
1,847
1,836
1,826
50,800
50,850
50,900
50,950
50,850
50,900
50,950
51,000
0
0
0
0
0
0
0
0
0
0
0
0
27
17
6
***
0
0
0
0
0
0
0
0
528
517
507
496
1,268
1,257
1,247
1,236
48,200
48,250
48,300
48,350
48,250
48,300
48,350
48,400
0
0
0
0
0
0
0
0
0
0
0
0
575
564
554
543
0
0
0
0
0
0
0
0
1,075
1,065
1,054
1,044
1,815
1,805
1,794
1,784
51,000
51,050
51,100
51,150
51,050
51,100
51,150
51,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
485
475
464
454
1,225
1,215
1,204
1,194
48,400
48,450
48,500
48,550
48,450
48,500
48,550
48,600
0
0
0
0
0
0
0
0
0
0
0
0
533
522
512
501
0
0
0
0
0
0
0
0
1,033
1,022
1,012
1,001
1,773
1,762
1,752
1,741
51,200
51,250
51,300
51,350
51,250
51,300
51,350
51,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
443
433
422
412
1,183
1,173
1,162
1,152
48,600
48,650
48,700
48,750
48,650
48,700
48,750
48,800
0
0
0
0
0
0
0
0
0
0
0
0
490
480
469
459
0
0
0
0
0
0
0
0
991
980
970
959
1,731
1,720
1,710
1,699
51,400
51,450
51,500
51,550
51,450
51,500
51,550
51,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
401
391
380
370
1,141
1,131
1,120
1,110
48,800
48,850
48,900
48,950
48,850
48,900
48,950
49,000
0
0
0
0
0
0
0
0
0
0
0
0
448
438
427
417
0
0
0
0
0
0
0
0
949
938
928
917
1,689
1,678
1,668
1,657
51,600
51,650
51,700
51,750
51,650
51,700
51,750
51,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
359
349
338
328
1,099
1,089
1,078
1,068
49,000
49,050
49,100
49,150
49,050
49,100
49,150
49,200
0
0
0
0
0
0
0
0
0
0
0
0
406
396
385
375
0
0
0
0
0
0
0
0
907
896
886
875
1,647
1,636
1,626
1,615
51,800
51,850
51,900
51,950
51,850
51,900
51,950
52,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
317
306
296
285
1,057
1,046
1,036
1,025
If the amount you are looking up from the worksheet is at least $47,400 but less than $47,440, and you have two qualifying children, your credit is $4.
If the amount you are looking up from the worksheet is $47,440 or more, and you have two qualifying children, you can’t take the credit.
If the amount you are looking up from the worksheet is at least $47,600 but less than $476,46, and you have one qualifying child, your credit is $4.
If the amount you are looking up from the worksheet is $47,646 or more, and you have one qualifying child, you can’t take the credit.
If the amount you are looking up from the worksheet is at least $50,950 but less than $50,954, and you have three qualifying children, your credit is
$0.
If the amount you are looking up from the worksheet is $50,954 or more, and you have three qualifying children, you can’t take the credit.
(Continued)
Need more information or forms? Visit IRS.gov.
- 55 -
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)
and you have–
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–
3
Single, head of household,
or qualifying widow(er)
and you have–
0
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–
52,000
52,050
52,100
52,150
52,050
52,100
52,150
52,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
275
264
254
243
1,015
1,004
994
983
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
425
415
404
394
52,200
52,250
52,300
52,350
52,250
52,300
52,350
52,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
233
222
212
201
973
962
952
941
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
383
373
362
351
52,400
52,450
52,500
52,550
52,450
52,500
52,550
52,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
191
180
170
159
931
920
910
899
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
341
330
320
309
52,600
52,650
52,700
52,750
52,650
52,700
52,750
52,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
149
138
127
117
889
878
867
857
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
299
288
278
267
52,800
52,850
52,900
52,950
52,850
52,900
52,950
53,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
106
96
85
75
846
836
825
815
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
257
246
236
225
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
0
0
0
0
0
0
0
0
0
0
0
0
64
54
43
33
804
794
783
773
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
215
204
194
183
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
0
0
0
0
0
0
0
0
0
0
0
0
22
12
*
0
762
752
741
731
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
172
162
151
141
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
720
709
699
688
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
130
120
109
99
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
678
667
657
646
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
88
78
67
57
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
636
625
615
604
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
46
36
25
15
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
594
583
573
562
56,800
56,844
0
0
0
0
0
0
0
**
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
552
541
530
520
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
509
499
488
478
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
467
457
446
436
If the amount you are looking up from the worksheet is at least $53,300 but less than $53,330, and you have two qualifying children, your credit is $3.
If the amount you are looking up from the worksheet is $53,330 or more, and you have two qualifying children, you can't take the credit.
If the amount you are looking up from the worksheet is at least $56,800 but less than $56,844, and you have three qualifying children, your credit is
$5.
If the amount you are looking up from the worksheet is $56,844 or more, and you have three qualifying children, you can’t take the credit.
- 56 -
Need more information or forms? Visit IRS.gov.
Line 28
Additional Child Tax Credit
You may elect to use your 2019
TIP earned income to figure your
additional child tax credit if
your 2019 earned income is more than
your 2020 earned income. For details,
see the Instructions for Schedule 8812.
If you make the election to use your
2019 earned income to figure your additional child tax credit, enter "PYEI" and
the amount of your 2019 earned income
on the dotted line next to line 28.
If you are using your 2019
earned income to figure your
CAUTION 2020 additional child tax credit
and you elected to include nontaxable
combat pay, be sure to use 2019 nontaxable combat pay and enter that amount
on the dotted line next to line 28.
!
If your qualifying child didn’t
have an SSN valid for employCAUTION ment issued before the due date
of your 2020 return (including extensions), you can’t claim the additional
child tax credit for that child on your
original or an amended return.
!
Form 8862, who must file. You must
file Form 8862 if your child tax credit or
additional child tax 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 2020 return to claim the credit for
2020. Don't file Form 8862 if you filed
Form 8862 for 2019 and the child tax
credit or additional child tax credit was
allowed for that year. See Form 8862
and its instructions for details.
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
What Is the Additional Child Tax
Credit?
This credit is for certain people who
have at least one qualifying child for the
child tax credit (as defined in Steps 1, 2,
and 3 in the Who Qualifies as Your Dependent section, earlier). The additional
child tax credit may give you a refund
even if you don’t owe any tax or didn't
have any tax withheld.
Two Steps To Take the Additional
Child Tax Credit
Step 1. Be sure you figured the amount,
if any, of your child tax credit and credit
for other dependents. See the instructions for line 19.
Step 2. Read the TIP at the end of your
Child Tax Credit and Credit for Other
Dependents Worksheet. Use Schedule
8812 to see if you can take the additional child tax credit, but only if you meet
the condition given in that TIP.
TIP the additional child tax credit
can't be issued before mid-February 2021. This delay applies to the entire refund, not just the portion associated with the additional child tax credit.
Line 29
American Opportunity
Credit
If you meet the requirements to claim an
education credit (see the instructions for
Schedule 3, line 3), enter on line 29 the
amount, if any, from Form 8863, line 8.
You may be able to increase an education credit and reduce your total tax or
increase your tax refund if the student
chooses to include all or part of a Pell
grant or certain other scholarships or fellowships in income. See Pub. 970 and
the Instructions for Form 8863 for more
information.
Form 8862 required. You must file
Form 8862 if your American opportuni-
-57-
ty 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 2020 return to claim the credit for 2020. Don't
file Form 8862 if you filed Form 8862
for 2019 and the American opportunity
credit was allowed for that year. See
Form 8862 and its instructions for details.
If you take the American opportunity credit even though
CAUTION you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the
American opportunity credit rules, you
won't be allowed to take the credit for 2
years even if you’re otherwise eligible to
do so. If you take the American opportunity credit even though you aren't eligible and it is determined that you fraudulently took the credit, you won't be allowed to take the credit for 10 years.
You may also have to pay penalties.
!
Line 30
Recovery Rebate Credit
The recovery rebate credit was paid out
to eligible individuals in two rounds of
advance payments called economic impact payments. The economic impact
payments were based on your 2018 or
2019 tax year information. The recovery
rebate credit is figured like the economic
impact payments except that the credit
eligibility and the credit amount are
based on your 2020 tax year information. If you didn’t receive the full
amount of the recovery rebate credit as
economic impact payments, you may be
able to claim the recovery rebate credit
on your 2020 Form 1040 or 1040-SR.
Generally, you are eligible to claim
the recovery rebate credit if in 2020 you
were a U.S. citizen or U.S. resident alien, weren't a dependent of another taxpayer, and have a valid social security
number. This includes someone who
died in 2020, if you are preparing a return for that person. Use the Recovery
Rebate Credit Worksheet to figure the
credit, if any, you can claim. For more
information on the recovery rebate credit, go to IRS.gov/RRC.
Economic impact payments—EIP 1
and EIP 2. The first round of economic
Need more information or forms? Visit IRS.gov.
impact payments (EIP 1) was sent out
beginning in April 2020, and the second
round of economic impact payments
(EIP 2) was sent out beginning in late
December 2020. You may have received
one or both of these payments.
Notice 1444 and Notice 1444-B. You
should have received a Notice 1444
from the IRS that shows how much EIP
1 you were issued and a Notice 1444-B
that shows how much EIP 2 you were issued (it will take several weeks to receive Notice 1444-B after your EIP 2
has been issued). Have these notices
available when you complete the Recovery Rebate Credit Worksheet. If you
haven't received Notice 1444 or Notice
1444-B, or you can't locate your notice,
you can also go to IRS.gov/Account for
the amount(s) to enter on the worksheet.
You may be able to claim the recovery rebate credit only if your economic
impact payments are less than your credit. This happens when:
• You are eligible but were not issued an EIP 1, an EIP 2, or neither an
EIP 1 or EIP 2, or
• Your EIP 1 was less than $1,200
($2,400 if married filing jointly) plus
$500 for each qualifying child you had
in 2020; or
• Your EIP 2 was less than $600
($1,200 if married filing jointly) plus
$600 for each qualifying child you had
in 2020.
You don’t qualify for the recovery rebate credit if, for EIP 1:
• You received $1,200 plus $500 for
each qualifying child you had in 2020,
or
• You’re filing a joint return for
2020 and together you and your spouse
received $2,400 plus $500 for each qualifying child you had in 2020.
And for EIP 2:
• You received $600 plus $600 for
each qualifying child you had in 2020,
or
• You’re filing a joint return for
2020 and together you and your spouse
received $1,200 plus $600 for each qualifying child you had in 2020.
Married filing jointly.
• If your EIP 1 or EIP 2 was based
on a joint return, you and your spouse
are each treated as having received half
the payment that was issued.
• If only one of you has a valid social security number, and neither you
nor your spouse was a member of the
U.S. Armed Forces at any time during
2020, your credit amount will be limited.
• If applicable, include your spouse’s EIP 1 as shown on your spouse’s
Notice 1444 on line 16. If applicable, include your spouse’s EIP 2 as shown on
your spouse’s Notice 1444-B on line 19.
Valid social security number. A valid
social security number is one that is valid for employment in the United States
and is issued before the due date of your
2020 return (including extensions).
If you reside in a U.S. territory,
don’t enter an amount on
CAUTION line 30 and do not complete the
Recovery Rebate Credit Worksheet. In
general, the tax authorities in American
Samoa, Guam, Puerto Rico, the U.S.
Virgin Islands, and the Northern Mariana Islands will provide the recovery rebate credit to eligible residents. Territory residents should direct questions
about EIP 1 or EIP 2 or the recovery rebate credit to the tax authorities in the
territories where they reside.
!
Refund
Line 34
Amount Overpaid
If line 34 is under $1, we will send a refund only on written request.
Refund Offset
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts,
such as student loans, all or part of the
overpayment on line 34 may be used
(offset) to pay the past-due amount. Offsets for federal taxes are made by the
IRS. All other offsets are made by the
Treasury Department's Bureau of the
Fiscal Service. For federal tax offsets,
you will receive a notice from the IRS.
For all other offsets, you will receive a
notice from the Fiscal Service. To find
out if you may have an offset or if you
Need more information or forms? Visit IRS.gov.
-58-
have any questions about it, contact the
agency to which you owe the debt.
Injured Spouse
If you file a joint return and your spouse
hasn’t paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a
student loan, part or all of the overpayment on line 34 may be used (offset) to
pay the past-due amount. But your part
of the overpayment may be refunded to
you if certain conditions apply and you
complete Form 8379. For details, use
Tax Topic 203 or see Form 8379.
Lines 35a Through 35d
Amount Refunded to You
If you want to check the status of your
refund, just use the IRS2Go app or go to
IRS.gov/Refunds. See Refund Information, later. Information about your refund will generally be available within
24 hours after the IRS receives your
e-filed return, or 4 weeks after you mail
your paper return. If you filed Form
8379 with your return, wait 14 weeks
(11 weeks if you filed electronically).
Have your 2020 tax return handy so you
can enter your social security number,
your filing status, and the exact whole
dollar amount of your refund.
Where's My Refund will provide a
personalized refund date as soon as the
IRS processes your tax return and approves your refund.
Effect of refund on benefits. Any refund you receive can't be counted as income when determining if you or anyone else is eligible for benefits or
assistance, or how much you or anyone
else can receive, under any federal program or under any state or local program
financed in whole or in part with federal
funds. This includes any part of your refund due to the recovery rebate credit or
any economic impact payments you received in 2020. 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
Recovery Rebate Credit Worksheet—Line 30
Before you begin:
1.
2.
See the instructions for line 30 to find out if you can take this credit and for definitions and other information
needed to fill out this worksheet.
If you received Notice 1444 and Notice 1444-B, have them available.
Don’t include on line 16 or 19 any amount you received but later returned to the IRS.
Can you be claimed as a dependent on another person's 2020 return? If filing a joint return, go to line 2.
No. Go to line 2.
You can't take the credit. Don’t complete the rest of this
Yes. STOP
worksheet and don’t enter any amount on line 30.
Does your 2020 return include a valid social security number (defined under Valid social security number, earlier)
for you and, if filing a joint return, your spouse?
Yes. Skip lines 3 and 4, and go to line 5.
No. If you are filing a joint return, go to line 3.
STOP
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
If you aren't filing a joint return,
you can’t take the credit.
Don’t complete the rest of this worksheet and don’t enter any
amount on line 30.
Was at least one of you a member of the U.S. Armed Forces at any time during 2020, and does at least one of you
have a valid social security number (defined under Valid social security number, earlier)?
Yes. Your credit is not limited. Go to line 5.
No. Go to line 4.
Does one of you have a valid social security number (defined under Valid social security number, earlier)?
Yes. Your credit is limited. Go to line 5.
You can’t take the credit. Don’t complete the rest of this
No. STOP
worksheet and don’t enter any amount on line 30.
If your EIP 1 was $1,200 ($2,400 if married filing jointly) plus $500 for each qualifying child you had in 2020,
skip lines 5 and 6, enter zero on lines 7 and 16, and go to line 8. Otherwise, enter:
• $1,200 if single, head of household, married filing separately, qualifying widow(er), or if married filing
jointly and you answered “Yes” to question 4, or
• $2,400 if married filing jointly and you answered “Yes” to question 2 or 3. . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply $500 by the number of qualifying children under age 17 at the end of 2020 listed in the Dependents
section on page 1 of Form 1040 or 1040-SR for whom you either checked the “Child tax credit” box or entered an
adoption taxpayer identification number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If your EIP 2 was $600 ($1,200 if married filing jointly) plus $600 for each qualifying child you had in 2020, skip
lines 8 and 9, enter zero on lines 10 and 19, and go to line 11. Otherwise, enter:
• $600 if single, head of household, married filing separately, qualifying widow(er), or if married filing
jointly and you answered “Yes” to question 4, or
• $1,200 if married filing jointly and you answered “Yes” to question 2 or 3. . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply $600 by the number of qualifying children under age 17 at the end of 2020 listed in the Dependents
section on page 1 of Form 1040 or 1040-SR for whom you either checked the “Child tax credit” box or entered an
adoption taxpayer identification number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from line 11 of Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount shown below for your filing status:
• $150,000 if married filing jointly or qualifying widow(er)
.............................
• $112,500 if head of household
• $75,000 if single or married filing separately
Is the amount on line 11 more than the amount on line 12?
Skip line 14. Enter the amount from line 7 on line 15 and the
No. amount from line 10 on line 18.
Yes. Subtract line 12 from line 11.
Multiply line 13 by 5% (0.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 14 from line 7. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount, if any, of EIP 1 that was issued to you (before offset for any past-due child support payment).
You may refer to Notice 1444 or your tax account information at IRS.gov/Account for the amount to
enter here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 16 from line 15. If zero or less, enter -0-. If line 16 is more than line 15, you don’t have to pay back
the difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 14 from line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount, if any, of EIP 2 that was issued to you. You may refer to Notice 1444-B or your tax account
information at IRS.gov/Account for the amount to enter here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 19 from line 18. If zero or less, enter -0-. If line 19 is more than line 18, you don’t have to pay back
the difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recovery rebate credit. Add lines 17 and 20. Enter the result here and, if more than zero, on line 30 of Form
1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
-59-
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
Need more information or forms? Visit IRS.gov.
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 or savings account, including
an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United
States:
• Complete lines 35b through 35d (if
you want your refund deposited to only
one account), or
• Check the box on line 35a and attach Form 8888 if you want to split the
direct deposit of your refund into more
than one account or use all or part of
your refund to buy paper series I savings
bonds.
If you don’t want your refund directly deposited to your account, don’t
check the box on line 35a. Draw a line
through the boxes on lines 35b and 35d.
We will send you a check instead.
Account must be in your name. Don’t
request a deposit of your refund to an
account that isn't in your name, such as
your tax return preparer’s account. Although you may owe your tax return
preparer a fee for preparing your return,
don’t have any part of your refund deposited into the preparer's account to pay
the fee.
The number of refunds that can be directly deposited to a single account or
prepaid debit card is limited to three a
year. After this limit is reached, paper
checks will be sent instead. Learn more
at IRS.gov/DepositLimit.
Why Use Direct Deposit?
• You get your refund faster by direct deposit than you do by check.
• Payment is more secure. There is
no check that can get lost or stolen.
• It is more convenient. You don’t
have to make a trip to the bank to deposit your check.
• It saves tax dollars. It costs the
government less to refund by direct deposit.
• It's proven itself. Nearly 98% of
social security and veterans' benefits are
sent electronically using direct deposit.
If you file a joint return and
check the box on line 35a and
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.
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 2020). 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 2020 return during 2021 and
don’t notify the trustee or custodian in
advance, the trustee or custodian can assume the deposit to your IRA is for
2021. If you designate your deposit to be
for 2020, 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 2020. In that case, you must
file an amended 2020 return and reduce
any IRA deduction and any retirement
savings contributions credit you claimed.
You and your spouse, if filing
jointly, each may be able to
CAUTION contribute up to $6,000 ($7,000
if age 50 or older at the end of 2020) to
a traditional IRA or Roth IRA for 2020.
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.
Need more information or forms? Visit IRS.gov.
-60-
TreasuryDirect®. You can request a
deposit of your refund (or part of it) to a
TreasuryDirect® online account to buy
U.S. Treasury marketable securities and
savings bonds. For more information, go
to go.usa.gov/3KvcP.
Form 8888. You can have your refund
directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You don’t
need a TreasuryDirect® account to do
this. For more information, see the Form
8888 instructions.
Line 35a
You can't file Form 8888 to split your
refund into more than one account or
buy paper series I savings bonds if Form
8379 is filed with your return.
Line 35b
The routing number must be nine digits.
The first two digits must be 01 through
12 or 21 through 32. On the sample
check shown here, the routing number is
250250025. Charles and Mary Ellen
Keys would use that routing number unless their financial institution instructed
them to use a different routing number
for direct deposits.
Ask your financial institution for the
correct routing number to enter on
line 35b if:
• The routing number on a deposit
slip is different from the routing number
on your checks,
• Your deposit is to a savings account that doesn't allow you to write
checks, or
• Your checks state they are payable
through a financial institution different
from the one at which you have your
checking account.
Line 35c
Check the appropriate box for the type
of account. Don’t check more than one
box. If the deposit is to an account such
as an IRA, health savings account, brokerage account, or other similar account,
ask your financial institution whether
you should check the “Checking” or
“Savings” box. You must check the correct box to ensure your deposit is accepted. If your deposit is to a TreasuryDirect® online account, check the “Savings”
box.
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.
• You file your 2020 return after
November 30, 2021.
• 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.
!
Line 36
Applied to Your 2021
Estimated Tax
1234
CHARLES KEYS
MARY ELLEN KEYS
123 Pear Lane
Anyplace, MI 00000
PL
E
15-0000/0000
PAY TO THE
ORDER OF
$
M
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 here,
the account number is 20202086. Don’t
include the check number.
If the direct deposit to your account(s) is different from the amount
you expected, you will receive an explanation in the mail about 2 weeks after
your refund is deposited.
Sample Check—Lines 35b Through 35d
SA
Line 35d
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
applied to your 2021 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 2021 estimated tax can't
be changed later.
!
To avoid interest and penalties,
TIP pay your taxes in full by the
due date of your return (not including extensions)—April 15, 2021, 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 2021 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.
-61-
Amount You Owe
The IRS offers several payment options.
You can pay online, by phone, mobile
device, cash (maximum $1,000 per day
and per transaction), check, or money
order. Go to IRS.gov/Payments for payment options.
Tax payments you deferred
from Schedule H or SchedCAUTION ule SE are not reported on
line 37 and the amount on line 37 may
not represent all of the taxes you owe for
2020. See Schedule 3, line 12e, and its
instructions for details.
!
Amount You Owe
Enter on line 36 the amount, if any, of
the overpayment on line 34 you want
Line 37
Pay Online
The IRS offers an electronic payment
option that is right for you. 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.
• IRS Direct Pay. For online transfers directly from your checking or savings account at no cost to you, go to
IRS.gov/Payments.
• Pay by Card. To pay by debit or
credit card, go to IRS.gov/Payments. A
convenience fee is charged by these
service providers.
• Electronic Funds Withdrawal
(EFW) is an integrated e-file/e-pay option offered when filing your federal
taxes electronically using tax return
Need more information or forms? Visit IRS.gov.
preparation software, through a tax professional, or the IRS at IRS.gov/
Payments.
• Online Payment Agreement. If
you can’t pay in full by the due date of
your tax return, you can apply for an online monthly installment agreement at
IRS.gov/Payments. Once you complete
the online process, you will receive immediate notification of whether your
agreement has been approved. A user
fee is charged.
• IRS2Go is the mobile application
of the IRS; you can access Direct Pay or
Pay By Card by downloading the application.
Pay by Phone
Paying by phone is another safe and secure method of paying electronically.
Use one of the following methods: (1)
call one of the debit or credit card service providers, or (2) use the Electronic
Federal Tax Payment System (EFTPS).
Debit or credit card. Call one of our
service providers. Each charges a fee
that varies by provider, card type, and
payment amount.
WorldPay US, Inc.
844-729-8298
(844-PAY-TAX-8TM)
www.payUSAtax.com
Official Payments
888-UPAY-TAXTM
(888-872-9829)
www.officialpayments.com
Link2Gov Corporation
888-PAY-1040TM
(888-729-1040)
www.PAY1040.com
EFTPS. To use EFTPS, you must be
enrolled either online or have an enrollment form mailed to you. To make a
payment
using
EFTPS,
call
800-555-4477
(English)
or
800-244-4829 (Español). People who
are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD
equipment
can
call
800-733-4829. For more information
about EFTPS, go to IRS.gov/Payments
or www.EFTPS.gov.
Pay by Mobile Device
To pay through your mobile device,
download the IRS2Go app.
Pay by Cash
Cash is an in-person payment option for
individuals provided through retail partners with a maximum of $1,000 per day
per transaction. To make a cash payment, you must first be registered online
at www.officialpayments.com/fed, our
Official Payment provider.
Pay by Check or Money Order
Before submitting a payment through
the mail, please consider alternative
methods. One of our safe, quick, and
easy electronic payment options might
be right for you. If you choose to mail a
tax payment, make your check or money
order payable to “United States Treasury” for the full amount due. Don’t send
cash. Don’t attach the payment to your
return. Write “2020 Form 1040” or
“2020 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 2020 tax return, payment,
and Form 1040-V to the address shown
on the form that applies to you.
Notice to taxpayers presenting
checks. When you provide a check as
payment, you authorize us either to use
information from your check to make a
one-time electronic fund transfer from
your account or to process the payment
as a check transaction. When we use information from your check to make an
electronic fund transfer, funds may be
withdrawn from your account as soon as
the same day we receive your payment,
and you will not receive your check
back from your financial institution.
No checks of $100 million or more
accepted. The IRS can’t accept a single
check (including a cashier’s check) for
Need more information or forms? Visit IRS.gov.
-62-
amounts of $100,000,000 ($100 million)
or more. If you are sending $100 million
or more by check, you’ll need to spread
the payment over 2 or more checks with
each check made out for an amount less
than $100 million. This limit doesn’t apply to other methods of payment (such
as electronic payments). Please consider
a method of payment other than check if
the amount of the payment is over $100
million.
What if You Can't Pay?
If you can't pay the full amount shown
on line 37 when you file, you can ask
for:
• An installment agreement, or
• An extension of time to pay.
Installment agreement. Under an installment agreement, you can pay all or
part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be
charged interest and may be charged a
late payment penalty on the tax not paid
by the due date of your return (not
counting extensions)—April 15, 2021,
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, 2021,
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, 2021. You
must pay the tax before the extension
runs out. Penalties and interest will be
imposed until taxes are paid in full. For
the most up-to-date information on
Form 1127, go to IRS.gov/Form1127.
Line 38
Estimated Tax Penalty
You may owe this penalty if:
• Line 37 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or
• You didn't pay enough estimated
tax by any of the due dates. This is true
even if you are due a refund.
For most people, the “tax shown on
your return” is the amount on your 2020
Form 1040 or 1040-SR, line 24, minus
the total of any amounts shown on lines
27, 28, 29, and 30; Schedule 3, lines 8
and 11; and Forms 7202 (lines 24 and
35), 8828, 4137, 5329 (Parts III through
IX only), 8885, and 8919. Also subtract
from line 24 any:
• Tax on an excess parachute payment,
• Excise tax on insider stock compensation of an expatriated corporation,
• Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance, and
• Look-back interest due under section 167(g) or 460(b).
When figuring the amount on line 24,
include household employment taxes
only if line 25d is more than zero or you
would owe the penalty even if you didn't
include those taxes.
Exception. You won't owe the penalty
if your 2019 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
2019 return and you were a U.S. citizen
or resident for all of 2019.
2. The total of lines 25d, 26, and
Schedule 3, line 10, on your 2020 return
is at least 100% of the tax shown on
your 2019 return (110% of that amount
if you aren't a farmer or fisherman, and
your adjusted gross income (AGI)
shown on your 2019 return was more
than $150,000 (more than $75,000 if
married filing separately for 2020)).
Your estimated tax payments for 2020
must have been made on time and for
the required amount.
For most people, the “tax shown on
your 2019 return” is the amount on your
2019 Form 1040 or 1040-SR, line 16,
minus the total of any amounts shown
on lines 18a, 18b, and 18c; Schedule 3,
lines 9 and 12; and Forms 8828, 4137,
5329 (Parts III through IX only), 8885,
and 8919. Also subtract from line 16
any:
• Tax on an excess parachute payment,
• Excise tax on insider stock compensation of an expatriated corporation,
• Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance, and
• Look-back interest due under section 167(g) or 460(b).
When figuring the amount on line 16,
include household employment taxes
only if line 17 is more than zero or you
would have owed the estimated tax penalty for 2019 even if you didn't include
those taxes.
If the Exception just described
doesn't apply, see the Instructions for
Form 2210 for other situations in which
you may be able to lower your penalty
by filing Form 2210.
Figuring the Penalty
If you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishermen).
Enter any penalty on line 38. Add the
penalty to any tax due and enter the total
on line 37.
However, if you have an overpayment on line 34, subtract the penalty
from the amount you would otherwise
enter on line 35a or line 36. Lines 35a,
36, and 38 must equal line 34.
If the penalty is more than the overpayment on line 34, enter -0- on lines
35a and 36. Then, subtract line 34 from
line 38 and enter the result on line 37.
Don’t file Form 2210 with your return unless Form 2210 indicates that you
must do so. Instead, keep it for your records.
Because Form 2210 is compliTIP 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. If your income varied during the
year, the annualized income installment
method may reduce the amount of your
penalty. But you must file Form 2210
-63-
because the IRS can't figure your penalty under this method.
Third Party Designee
If you want to allow your preparer, a
friend, a family member, or any other
person you choose to discuss your 2020
tax return with the IRS, check the “Yes”
box in the “Third Party Designee” area
of your return. Also enter the designee's
name, phone number, and any five digits
the designee chooses as his or her personal identification number (PIN).
If you check the “Yes” box, you, and
your spouse if filing a joint return, are
authorizing the IRS to call the designee
to answer any questions that may arise
during the processing of your return.
You are also authorizing the designee to:
• Give the IRS any information that
is missing from your return;
• Call the IRS for information about
the processing of your return or the status of your refund or payment(s);
• Receive copies of notices or transcripts related to your return, upon request; and
• Respond to certain IRS notices
about math errors, offsets, and return
preparation.
You aren't authorizing the designee
to receive any refund check, bind you to
anything (including any additional tax
liability), or otherwise represent you before the IRS. If you want to expand the
designee's authorization, see Pub. 947.
This authorization will automatically
end no later than the due date (not
counting extensions) for filing your
2021 tax return. This is April 15, 2022,
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
Need more information or forms? Visit IRS.gov.
representative for you, you must have a
power of attorney attached that specifically authorizes the representative to
sign your return. To do this, you can use
Form 2848. If you are filing a joint return as a surviving spouse, see Death of
a Taxpayer, later.
Court-Appointed
Conservator, Guardian, or
Other Fiduciary
If you are a court-appointed conservator,
guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040 or
1040-SR, sign your name for the individual and file Form 56.
Child's Return
If your child can't sign his or her return,
either parent can sign the child's name in
the space provided. Then, enter “By
(your signature), parent for minor
child.”
Requirements for a Paper
Return
You must handwrite your signature on
your return if you file it on paper. Digital, electronic, or typed-font signatures
are not valid signatures for Forms 1040
or 1040-SR filed on paper.
Requirements for an
Electronic Return
To file your return electronically, you
must sign the return electronically using
a personal identification number (PIN)
and providing the information described
below. If you are filing online using
software, you must use a Self-Select
PIN. If you are filing electronically using a tax practitioner, you can use a
Self-Select PIN or a Practitioner PIN.
For 2020, if we issued you an identity
protection personal identification number (IP PIN) (as described in more detail
below), all six digits of your IP PIN
must appear in the IP PIN spaces provided next to the space for your occupation for your electronic signature to be
complete. Failure to include an issued IP
PIN on the electronic return will result
in an invalid signature and a rejected return. If you are filing a joint return and
both taxpayers were issued an IP PIN,
enter both IP PINs in the spaces provided.
Self-Select PIN. The Self-Select PIN
method allows you to create your own
PIN. If you are married filing jointly,
you and your spouse will each need to
create a PIN and enter these PINs as
your electronic signatures.
A PIN is any combination of five digits you choose except five zeros. If you
use a PIN, there is nothing to sign and
nothing to mail—not even your Forms
W-2.
Your electronic return is considered a
validly signed return only when it includes your PIN, last name, date of
birth, IP PIN, if applicable, and your adjusted gross income (AGI) from your
originally filed 2019 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
2019 Form 1040 or 1040-SR, line 8b. If
you don’t have your 2019 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 2019 return.)
You can't use the Self-Select
PIN method if you are a
CAUTION first-time filer under age 16 at
the end of 2020.
!
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
Need more information or forms? Visit IRS.gov.
-64-
forms or other documents that can't be
electronically filed. See Form 8453.
Identity Protection
PIN
For 2020, if you received an Identity
Protection Personal Identification Number (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 2021.
Use this IP PIN on your 2020 return as
well as any prior-year returns you file in
2021.
!
If you are filing a joint return and
both taxpayers receive an IP PIN, enter
both IP PINs in the spaces provided.
If you need more information, go to
IRS.gov/IPPIN. If you received an IP
PIN but misplaced it, call 800-908-4490.
Phone Number and Email
Address
You have the option of entering your
phone number and email address in the
spaces provided. There will be no effect
on the processing of your return if you
choose not to enter this information.
Note that the IRS initiates most contacts
through regular mail delivered by the
United States Postal Service.
You can report a phone scam to the
Treasury Inspector General for Tax Administration at IRS Impersonation Scam
Reporting or the FTC using the FTC
Complaint Assistant at FTC.gov. Add
“IRS Telephone Scam” in the notes.
You can report an unsolicited email
claiming to be from the IRS, or an
IRS-related component like Electronic
Federal Tax Payment System, to the IRS
at [email protected].
For more information, go to IRS.gov/
Phishing and IRS.gov/newsroom/howto-know-its-really-the-irs-calling-orknocking-on-your-door.
Paid Preparer Must
Sign Your Return
Assemble Your
Return
Generally, anyone you pay to prepare
your return must sign it and include their
Preparer Tax Identification Number
(PTIN) in the space provided. The preparer must give you a copy of the return
for your records. Someone who prepares
your return but doesn't charge you
shouldn’t sign your return.
If your paid preparer is self-employed, then he or she should check the
“self-employed” checkbox.
Assemble 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.
-65-
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.
Need more information or forms? Visit IRS.gov.
2020
Tax Table
!
See the instructions for line 16 to see if you must use the
Sample Table
Tax Table below to figure your tax.
At
But
Least Less
Than
CAUTION
Single
Married Married Head
of a
filing
filing
housejointly* sepahold
rately
Example. Mr. and Mrs. Brown are filing a joint return. Their taxable
Your tax is—
income on Form 1040, line 15, is $25,300. First, they find the 25,200 25,250 2,830 2,632 2,830 2,745
$25,300–25,350 taxable income line. Next, they find the column for 25,250 25,300 2,836 2,638 2,836 2,751
married filing jointly and read down the column. The amount shown 25,300 25,350 2,842 2,644 2,842 2,757
25,350 25,400 2,848 2,650 2,848 2,763
where the taxable income line and filing status column meet is
$2,644. This is the tax amount they should enter in the entry space Extract of tax table to illustrate example.
on Form 1040, line 16.
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
Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
At
least
But
less
than
And you are—
Single
Your tax is—
Your tax is—
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
2,000
1,000
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 widow(er).
Need more information or forms? Visit IRS.gov.
- 66 -
2020 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
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—
3,000
Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
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
994
1,000
978
983
988
993
998
978
983
988
994
1,000
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
1,006
1,012
1,018
1,024
1,030
1,003
1,008
1,013
1,018
1,023
1,006
1,012
1,018
1,024
1,030
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
1,036
1,042
1,048
1,054
1,060
1,028
1,033
1,038
1,043
1,048
1,036
1,042
1,048
1,054
1,060
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
1,066
1,072
1,078
1,084
1,090
1,053
1,058
1,063
1,068
1,073
1,066
1,072
1,078
1,084
1,090
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
1,096
1,102
1,108
1,114
1,120
1,078
1,083
1,088
1,093
1,098
1,096
1,102
1,108
1,114
1,120
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
1,126
1,132
1,138
1,144
1,150
1,103
1,108
1,113
1,118
1,123
1,126
1,132
1,138
1,144
1,150
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
1,156
1,162
1,168
1,174
1,180
1,128
1,133
1,138
1,143
1,148
1,156
1,162
1,168
1,174
1,180
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
1,186
1,192
1,198
1,204
1,210
1,153
1,158
1,163
1,168
1,173
1,186
1,192
1,198
1,204
1,210
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
1,216
1,222
1,228
1,234
1,240
1,178
1,183
1,188
1,193
1,198
1,216
1,222
1,228
1,234
1,240
1,178
1,183
1,188
1,193
1,198
(Continued)
* This column must also be used by a qualifying widow(er).
- 67 -
Need more information or forms? Visit IRS.gov.
2020 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
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—
12,000
Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
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
1,246
1,252
1,258
1,264
1,270
1,203
1,208
1,213
1,218
1,223
1,246
1,252
1,258
1,264
1,270
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
1,606
1,612
1,618
1,624
1,630
1,503
1,508
1,513
1,518
1,523
1,606
1,612
1,618
1,624
1,630
1,521
1,527
1,533
1,539
1,545
18,000
18,050
18,100
18,150
18,200
18,050
18,100
18,150
18,200
18,250
1,966
1,972
1,978
1,984
1,990
1,803
1,808
1,813
1,818
1,823
1,966
1,972
1,978
1,984
1,990
1,881
1,887
1,893
1,899
1,905
12,250
12,300
12,350
12,400
12,450
12,300
12,350
12,400
12,450
12,500
1,276
1,282
1,288
1,294
1,300
1,228
1,233
1,238
1,243
1,248
1,276
1,282
1,288
1,294
1,300
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
1,636
1,642
1,648
1,654
1,660
1,528
1,533
1,538
1,543
1,548
1,636
1,642
1,648
1,654
1,660
1,551
1,557
1,563
1,569
1,575
18,250
18,300
18,350
18,400
18,450
18,300
18,350
18,400
18,450
18,500
1,996
2,002
2,008
2,014
2,020
1,828
1,833
1,838
1,843
1,848
1,996
2,002
2,008
2,014
2,020
1,911
1,917
1,923
1,929
1,935
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
1,306
1,312
1,318
1,324
1,330
1,253
1,258
1,263
1,268
1,273
1,306
1,312
1,318
1,324
1,330
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
1,666
1,672
1,678
1,684
1,690
1,553
1,558
1,563
1,568
1,573
1,666
1,672
1,678
1,684
1,690
1,581
1,587
1,593
1,599
1,605
18,500
18,550
18,600
18,650
18,700
18,550
18,600
18,650
18,700
18,750
2,026
2,032
2,038
2,044
2,050
1,853
1,858
1,863
1,868
1,873
2,026
2,032
2,038
2,044
2,050
1,941
1,947
1,953
1,959
1,965
12,750
12,800
12,850
12,900
12,950
12,800
12,850
12,900
12,950
13,000
1,336
1,342
1,348
1,354
1,360
1,278
1,283
1,288
1,293
1,298
1,336
1,342
1,348
1,354
1,360
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
1,696
1,702
1,708
1,714
1,720
1,578
1,583
1,588
1,593
1,598
1,696
1,702
1,708
1,714
1,720
1,611
1,617
1,623
1,629
1,635
18,750
18,800
18,850
18,900
18,950
18,800
18,850
18,900
18,950
19,000
2,056
2,062
2,068
2,074
2,080
1,878
1,883
1,888
1,893
1,898
2,056
2,062
2,068
2,074
2,080
1,971
1,977
1,983
1,989
1,995
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
1,366
1,372
1,378
1,384
1,390
1,303
1,308
1,313
1,318
1,323
1,366
1,372
1,378
1,384
1,390
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
1,726
1,732
1,738
1,744
1,750
1,603
1,608
1,613
1,618
1,623
1,726
1,732
1,738
1,744
1,750
1,641
1,647
1,653
1,659
1,665
19,000
19,050
19,100
19,150
19,200
19,050
19,100
19,150
19,200
19,250
2,086
2,092
2,098
2,104
2,110
1,903
1,908
1,913
1,918
1,923
2,086
2,092
2,098
2,104
2,110
2,001
2,007
2,013
2,019
2,025
13,250
13,300
13,350
13,400
13,450
13,300
13,350
13,400
13,450
13,500
1,396
1,402
1,408
1,414
1,420
1,328
1,333
1,338
1,343
1,348
1,396
1,402
1,408
1,414
1,420
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
1,756
1,762
1,768
1,774
1,780
1,628
1,633
1,638
1,643
1,648
1,756
1,762
1,768
1,774
1,780
1,671
1,677
1,683
1,689
1,695
19,250
19,300
19,350
19,400
19,450
19,300
19,350
19,400
19,450
19,500
2,116
2,122
2,128
2,134
2,140
1,928
1,933
1,938
1,943
1,948
2,116
2,122
2,128
2,134
2,140
2,031
2,037
2,043
2,049
2,055
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
1,426
1,432
1,438
1,444
1,450
1,353
1,358
1,363
1,368
1,373
1,426
1,432
1,438
1,444
1,450
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
1,786
1,792
1,798
1,804
1,810
1,653
1,658
1,663
1,668
1,673
1,786
1,792
1,798
1,804
1,810
1,701
1,707
1,713
1,719
1,725
19,500
19,550
19,600
19,650
19,700
19,550
19,600
19,650
19,700
19,750
2,146
2,152
2,158
2,164
2,170
1,953
1,958
1,963
1,968
1,973
2,146
2,152
2,158
2,164
2,170
2,061
2,067
2,073
2,079
2,085
13,750
13,800
13,850
13,900
13,950
13,800
13,850
13,900
13,950
14,000
1,456
1,462
1,468
1,474
1,480
1,378
1,383
1,388
1,393
1,398
1,456
1,462
1,468
1,474
1,480
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
1,816
1,822
1,828
1,834
1,840
1,678
1,683
1,688
1,693
1,698
1,816
1,822
1,828
1,834
1,840
1,731
1,737
1,743
1,749
1,755
19,750
19,800
19,850
19,900
19,950
19,800
19,850
19,900
19,950
20,000
2,176
2,182
2,188
2,194
2,200
1,978
1,984
1,990
1,996
2,002
2,176
2,182
2,188
2,194
2,200
2,091
2,097
2,103
2,109
2,115
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
1,486
1,492
1,498
1,504
1,510
1,403
1,408
1,413
1,418
1,423
1,486
1,492
1,498
1,504
1,510
1,403
1,408
1,413
1,419
1,425
17,000
17,050
17,100
17,150
17,200
17,050
17,100
17,150
17,200
17,250
1,846
1,852
1,858
1,864
1,870
1,703
1,708
1,713
1,718
1,723
1,846
1,852
1,858
1,864
1,870
1,761
1,767
1,773
1,779
1,785
20,000
20,050
20,100
20,150
20,200
20,050
20,100
20,150
20,200
20,250
2,206
2,212
2,218
2,224
2,230
2,008
2,014
2,020
2,026
2,032
2,206
2,212
2,218
2,224
2,230
2,121
2,127
2,133
2,139
2,145
14,250
14,300
14,350
14,400
14,450
14,300
14,350
14,400
14,450
14,500
1,516
1,522
1,528
1,534
1,540
1,428
1,433
1,438
1,443
1,448
1,516
1,522
1,528
1,534
1,540
1,431
1,437
1,443
1,449
1,455
17,250
17,300
17,350
17,400
17,450
17,300
17,350
17,400
17,450
17,500
1,876
1,882
1,888
1,894
1,900
1,728
1,733
1,738
1,743
1,748
1,876
1,882
1,888
1,894
1,900
1,791
1,797
1,803
1,809
1,815
20,250
20,300
20,350
20,400
20,450
20,300
20,350
20,400
20,450
20,500
2,236
2,242
2,248
2,254
2,260
2,038
2,044
2,050
2,056
2,062
2,236
2,242
2,248
2,254
2,260
2,151
2,157
2,163
2,169
2,175
14,500
14,550
14,600
14,650
14,700
14,550
14,600
14,650
14,700
14,750
1,546
1,552
1,558
1,564
1,570
1,453
1,458
1,463
1,468
1,473
1,546
1,552
1,558
1,564
1,570
1,461
1,467
1,473
1,479
1,485
17,500
17,550
17,600
17,650
17,700
17,550
17,600
17,650
17,700
17,750
1,906
1,912
1,918
1,924
1,930
1,753
1,758
1,763
1,768
1,773
1,906
1,912
1,918
1,924
1,930
1,821
1,827
1,833
1,839
1,845
20,500
20,550
20,600
20,650
20,700
20,550
20,600
20,650
20,700
20,750
2,266
2,272
2,278
2,284
2,290
2,068
2,074
2,080
2,086
2,092
2,266
2,272
2,278
2,284
2,290
2,181
2,187
2,193
2,199
2,205
14,750
14,800
14,850
14,900
14,950
14,800
14,850
14,900
14,950
15,000
1,576
1,582
1,588
1,594
1,600
1,478
1,483
1,488
1,493
1,498
1,576
1,582
1,588
1,594
1,600
1,491
1,497
1,503
1,509
1,515
17,750
17,800
17,850
17,900
17,950
17,800
17,850
17,900
17,950
18,000
1,936
1,942
1,948
1,954
1,960
1,778
1,783
1,788
1,793
1,798
1,936
1,942
1,948
1,954
1,960
1,851
1,857
1,863
1,869
1,875
20,750
20,800
20,850
20,900
20,950
20,800
20,850
20,900
20,950
21,000
2,296
2,302
2,308
2,314
2,320
2,098
2,104
2,110
2,116
2,122
2,296
2,302
2,308
2,314
2,320
2,211
2,217
2,223
2,229
2,235
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
- 68 -
2020 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
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—
21,000
Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
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
2,326
2,332
2,338
2,344
2,350
2,128
2,134
2,140
2,146
2,152
2,326
2,332
2,338
2,344
2,350
2,241
2,247
2,253
2,259
2,265
24,000
24,050
24,100
24,150
24,200
24,050
24,100
24,150
24,200
24,250
2,686
2,692
2,698
2,704
2,710
2,488
2,494
2,500
2,506
2,512
2,686
2,692
2,698
2,704
2,710
2,601
2,607
2,613
2,619
2,625
27,000
27,050
27,100
27,150
27,200
27,050
27,100
27,150
27,200
27,250
3,046
3,052
3,058
3,064
3,070
2,848
2,854
2,860
2,866
2,872
3,046
3,052
3,058
3,064
3,070
2,961
2,967
2,973
2,979
2,985
21,250
21,300
21,350
21,400
21,450
21,300
21,350
21,400
21,450
21,500
2,356
2,362
2,368
2,374
2,380
2,158
2,164
2,170
2,176
2,182
2,356
2,362
2,368
2,374
2,380
2,271
2,277
2,283
2,289
2,295
24,250
24,300
24,350
24,400
24,450
24,300
24,350
24,400
24,450
24,500
2,716
2,722
2,728
2,734
2,740
2,518
2,524
2,530
2,536
2,542
2,716
2,722
2,728
2,734
2,740
2,631
2,637
2,643
2,649
2,655
27,250
27,300
27,350
27,400
27,450
27,300
27,350
27,400
27,450
27,500
3,076
3,082
3,088
3,094
3,100
2,878
2,884
2,890
2,896
2,902
3,076
3,082
3,088
3,094
3,100
2,991
2,997
3,003
3,009
3,015
21,500
21,550
21,600
21,650
21,700
21,550
21,600
21,650
21,700
21,750
2,386
2,392
2,398
2,404
2,410
2,188
2,194
2,200
2,206
2,212
2,386
2,392
2,398
2,404
2,410
2,301
2,307
2,313
2,319
2,325
24,500
24,550
24,600
24,650
24,700
24,550
24,600
24,650
24,700
24,750
2,746
2,752
2,758
2,764
2,770
2,548
2,554
2,560
2,566
2,572
2,746
2,752
2,758
2,764
2,770
2,661
2,667
2,673
2,679
2,685
27,500
27,550
27,600
27,650
27,700
27,550
27,600
27,650
27,700
27,750
3,106
3,112
3,118
3,124
3,130
2,908
2,914
2,920
2,926
2,932
3,106
3,112
3,118
3,124
3,130
3,021
3,027
3,033
3,039
3,045
21,750
21,800
21,850
21,900
21,950
21,800
21,850
21,900
21,950
22,000
2,416
2,422
2,428
2,434
2,440
2,218
2,224
2,230
2,236
2,242
2,416
2,422
2,428
2,434
2,440
2,331
2,337
2,343
2,349
2,355
24,750
24,800
24,850
24,900
24,950
24,800
24,850
24,900
24,950
25,000
2,776
2,782
2,788
2,794
2,800
2,578
2,584
2,590
2,596
2,602
2,776
2,782
2,788
2,794
2,800
2,691
2,697
2,703
2,709
2,715
27,750
27,800
27,850
27,900
27,950
27,800
27,850
27,900
27,950
28,000
3,136
3,142
3,148
3,154
3,160
2,938
2,944
2,950
2,956
2,962
3,136
3,142
3,148
3,154
3,160
3,051
3,057
3,063
3,069
3,075
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
2,446
2,452
2,458
2,464
2,470
2,248
2,254
2,260
2,266
2,272
2,446
2,452
2,458
2,464
2,470
2,361
2,367
2,373
2,379
2,385
25,000
25,050
25,100
25,150
25,200
25,050
25,100
25,150
25,200
25,250
2,806
2,812
2,818
2,824
2,830
2,608
2,614
2,620
2,626
2,632
2,806
2,812
2,818
2,824
2,830
2,721
2,727
2,733
2,739
2,745
28,000
28,050
28,100
28,150
28,200
28,050
28,100
28,150
28,200
28,250
3,166
3,172
3,178
3,184
3,190
2,968
2,974
2,980
2,986
2,992
3,166
3,172
3,178
3,184
3,190
3,081
3,087
3,093
3,099
3,105
22,250
22,300
22,350
22,400
22,450
22,300
22,350
22,400
22,450
22,500
2,476
2,482
2,488
2,494
2,500
2,278
2,284
2,290
2,296
2,302
2,476
2,482
2,488
2,494
2,500
2,391
2,397
2,403
2,409
2,415
25,250
25,300
25,350
25,400
25,450
25,300
25,350
25,400
25,450
25,500
2,836
2,842
2,848
2,854
2,860
2,638
2,644
2,650
2,656
2,662
2,836
2,842
2,848
2,854
2,860
2,751
2,757
2,763
2,769
2,775
28,250
28,300
28,350
28,400
28,450
28,300
28,350
28,400
28,450
28,500
3,196
3,202
3,208
3,214
3,220
2,998
3,004
3,010
3,016
3,022
3,196
3,202
3,208
3,214
3,220
3,111
3,117
3,123
3,129
3,135
22,500
22,550
22,600
22,650
22,700
22,550
22,600
22,650
22,700
22,750
2,506
2,512
2,518
2,524
2,530
2,308
2,314
2,320
2,326
2,332
2,506
2,512
2,518
2,524
2,530
2,421
2,427
2,433
2,439
2,445
25,500
25,550
25,600
25,650
25,700
25,550
25,600
25,650
25,700
25,750
2,866
2,872
2,878
2,884
2,890
2,668
2,674
2,680
2,686
2,692
2,866
2,872
2,878
2,884
2,890
2,781
2,787
2,793
2,799
2,805
28,500
28,550
28,600
28,650
28,700
28,550
28,600
28,650
28,700
28,750
3,226
3,232
3,238
3,244
3,250
3,028
3,034
3,040
3,046
3,052
3,226
3,232
3,238
3,244
3,250
3,141
3,147
3,153
3,159
3,165
22,750
22,800
22,850
22,900
22,950
22,800
22,850
22,900
22,950
23,000
2,536
2,542
2,548
2,554
2,560
2,338
2,344
2,350
2,356
2,362
2,536
2,542
2,548
2,554
2,560
2,451
2,457
2,463
2,469
2,475
25,750
25,800
25,850
25,900
25,950
25,800
25,850
25,900
25,950
26,000
2,896
2,902
2,908
2,914
2,920
2,698
2,704
2,710
2,716
2,722
2,896
2,902
2,908
2,914
2,920
2,811
2,817
2,823
2,829
2,835
28,750
28,800
28,850
28,900
28,950
28,800
28,850
28,900
28,950
29,000
3,256
3,262
3,268
3,274
3,280
3,058
3,064
3,070
3,076
3,082
3,256
3,262
3,268
3,274
3,280
3,171
3,177
3,183
3,189
3,195
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
2,566
2,572
2,578
2,584
2,590
2,368
2,374
2,380
2,386
2,392
2,566
2,572
2,578
2,584
2,590
2,481
2,487
2,493
2,499
2,505
26,000
26,050
26,100
26,150
26,200
26,050
26,100
26,150
26,200
26,250
2,926
2,932
2,938
2,944
2,950
2,728
2,734
2,740
2,746
2,752
2,926
2,932
2,938
2,944
2,950
2,841
2,847
2,853
2,859
2,865
29,000
29,050
29,100
29,150
29,200
29,050
29,100
29,150
29,200
29,250
3,286
3,292
3,298
3,304
3,310
3,088
3,094
3,100
3,106
3,112
3,286
3,292
3,298
3,304
3,310
3,201
3,207
3,213
3,219
3,225
23,250
23,300
23,350
23,400
23,450
23,300
23,350
23,400
23,450
23,500
2,596
2,602
2,608
2,614
2,620
2,398
2,404
2,410
2,416
2,422
2,596
2,602
2,608
2,614
2,620
2,511
2,517
2,523
2,529
2,535
26,250
26,300
26,350
26,400
26,450
26,300
26,350
26,400
26,450
26,500
2,956
2,962
2,968
2,974
2,980
2,758
2,764
2,770
2,776
2,782
2,956
2,962
2,968
2,974
2,980
2,871
2,877
2,883
2,889
2,895
29,250
29,300
29,350
29,400
29,450
29,300
29,350
29,400
29,450
29,500
3,316
3,322
3,328
3,334
3,340
3,118
3,124
3,130
3,136
3,142
3,316
3,322
3,328
3,334
3,340
3,231
3,237
3,243
3,249
3,255
23,500
23,550
23,600
23,650
23,700
23,550
23,600
23,650
23,700
23,750
2,626
2,632
2,638
2,644
2,650
2,428
2,434
2,440
2,446
2,452
2,626
2,632
2,638
2,644
2,650
2,541
2,547
2,553
2,559
2,565
26,500
26,550
26,600
26,650
26,700
26,550
26,600
26,650
26,700
26,750
2,986
2,992
2,998
3,004
3,010
2,788
2,794
2,800
2,806
2,812
2,986
2,992
2,998
3,004
3,010
2,901
2,907
2,913
2,919
2,925
29,500
29,550
29,600
29,650
29,700
29,550
29,600
29,650
29,700
29,750
3,346
3,352
3,358
3,364
3,370
3,148
3,154
3,160
3,166
3,172
3,346
3,352
3,358
3,364
3,370
3,261
3,267
3,273
3,279
3,285
23,750
23,800
23,850
23,900
23,950
23,800
23,850
23,900
23,950
24,000
2,656
2,662
2,668
2,674
2,680
2,458
2,464
2,470
2,476
2,482
2,656
2,662
2,668
2,674
2,680
2,571
2,577
2,583
2,589
2,595
26,750
26,800
26,850
26,900
26,950
26,800
26,850
26,900
26,950
27,000
3,016
3,022
3,028
3,034
3,040
2,818
2,824
2,830
2,836
2,842
3,016
3,022
3,028
3,034
3,040
2,931
2,937
2,943
2,949
2,955
29,750
29,800
29,850
29,900
29,950
29,800
29,850
29,900
29,950
30,000
3,376
3,382
3,388
3,394
3,400
3,178
3,184
3,190
3,196
3,202
3,376
3,382
3,388
3,394
3,400
3,291
3,297
3,303
3,309
3,315
(Continued)
* This column must also be used by a qualifying widow(er).
- 69 -
Need more information or forms? Visit IRS.gov.
2020 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
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—
30,000
Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
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
3,406
3,412
3,418
3,424
3,430
3,208
3,214
3,220
3,226
3,232
3,406
3,412
3,418
3,424
3,430
3,321
3,327
3,333
3,339
3,345
33,000
33,050
33,100
33,150
33,200
33,050
33,100
33,150
33,200
33,250
3,766
3,772
3,778
3,784
3,790
3,568
3,574
3,580
3,586
3,592
3,766
3,772
3,778
3,784
3,790
3,681
3,687
3,693
3,699
3,705
36,000
36,050
36,100
36,150
36,200
36,050
36,100
36,150
36,200
36,250
4,126
4,132
4,138
4,144
4,150
3,928
3,934
3,940
3,946
3,952
4,126
4,132
4,138
4,144
4,150
4,041
4,047
4,053
4,059
4,065
30,250
30,300
30,350
30,400
30,450
30,300
30,350
30,400
30,450
30,500
3,436
3,442
3,448
3,454
3,460
3,238
3,244
3,250
3,256
3,262
3,436
3,442
3,448
3,454
3,460
3,351
3,357
3,363
3,369
3,375
33,250
33,300
33,350
33,400
33,450
33,300
33,350
33,400
33,450
33,500
3,796
3,802
3,808
3,814
3,820
3,598
3,604
3,610
3,616
3,622
3,796
3,802
3,808
3,814
3,820
3,711
3,717
3,723
3,729
3,735
36,250
36,300
36,350
36,400
36,450
36,300
36,350
36,400
36,450
36,500
4,156
4,162
4,168
4,174
4,180
3,958
3,964
3,970
3,976
3,982
4,156
4,162
4,168
4,174
4,180
4,071
4,077
4,083
4,089
4,095
30,500
30,550
30,600
30,650
30,700
30,550
30,600
30,650
30,700
30,750
3,466
3,472
3,478
3,484
3,490
3,268
3,274
3,280
3,286
3,292
3,466
3,472
3,478
3,484
3,490
3,381
3,387
3,393
3,399
3,405
33,500
33,550
33,600
33,650
33,700
33,550
33,600
33,650
33,700
33,750
3,826
3,832
3,838
3,844
3,850
3,628
3,634
3,640
3,646
3,652
3,826
3,832
3,838
3,844
3,850
3,741
3,747
3,753
3,759
3,765
36,500
36,550
36,600
36,650
36,700
36,550
36,600
36,650
36,700
36,750
4,186
4,192
4,198
4,204
4,210
3,988
3,994
4,000
4,006
4,012
4,186
4,192
4,198
4,204
4,210
4,101
4,107
4,113
4,119
4,125
30,750
30,800
30,850
30,900
30,950
30,800
30,850
30,900
30,950
31,000
3,496
3,502
3,508
3,514
3,520
3,298
3,304
3,310
3,316
3,322
3,496
3,502
3,508
3,514
3,520
3,411
3,417
3,423
3,429
3,435
33,750
33,800
33,850
33,900
33,950
33,800
33,850
33,900
33,950
34,000
3,856
3,862
3,868
3,874
3,880
3,658
3,664
3,670
3,676
3,682
3,856
3,862
3,868
3,874
3,880
3,771
3,777
3,783
3,789
3,795
36,750
36,800
36,850
36,900
36,950
36,800
36,850
36,900
36,950
37,000
4,216
4,222
4,228
4,234
4,240
4,018
4,024
4,030
4,036
4,042
4,216
4,222
4,228
4,234
4,240
4,131
4,137
4,143
4,149
4,155
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
3,526
3,532
3,538
3,544
3,550
3,328
3,334
3,340
3,346
3,352
3,526
3,532
3,538
3,544
3,550
3,441
3,447
3,453
3,459
3,465
34,000
34,050
34,100
34,150
34,200
34,050
34,100
34,150
34,200
34,250
3,886
3,892
3,898
3,904
3,910
3,688
3,694
3,700
3,706
3,712
3,886
3,892
3,898
3,904
3,910
3,801
3,807
3,813
3,819
3,825
37,000
37,050
37,100
37,150
37,200
37,050
37,100
37,150
37,200
37,250
4,246
4,252
4,258
4,264
4,270
4,048
4,054
4,060
4,066
4,072
4,246
4,252
4,258
4,264
4,270
4,161
4,167
4,173
4,179
4,185
31,250
31,300
31,350
31,400
31,450
31,300
31,350
31,400
31,450
31,500
3,556
3,562
3,568
3,574
3,580
3,358
3,364
3,370
3,376
3,382
3,556
3,562
3,568
3,574
3,580
3,471
3,477
3,483
3,489
3,495
34,250
34,300
34,350
34,400
34,450
34,300
34,350
34,400
34,450
34,500
3,916
3,922
3,928
3,934
3,940
3,718
3,724
3,730
3,736
3,742
3,916
3,922
3,928
3,934
3,940
3,831
3,837
3,843
3,849
3,855
37,250
37,300
37,350
37,400
37,450
37,300
37,350
37,400
37,450
37,500
4,276
4,282
4,288
4,294
4,300
4,078
4,084
4,090
4,096
4,102
4,276
4,282
4,288
4,294
4,300
4,191
4,197
4,203
4,209
4,215
31,500
31,550
31,600
31,650
31,700
31,550
31,600
31,650
31,700
31,750
3,586
3,592
3,598
3,604
3,610
3,388
3,394
3,400
3,406
3,412
3,586
3,592
3,598
3,604
3,610
3,501
3,507
3,513
3,519
3,525
34,500
34,550
34,600
34,650
34,700
34,550
34,600
34,650
34,700
34,750
3,946
3,952
3,958
3,964
3,970
3,748
3,754
3,760
3,766
3,772
3,946
3,952
3,958
3,964
3,970
3,861
3,867
3,873
3,879
3,885
37,500
37,550
37,600
37,650
37,700
37,550
37,600
37,650
37,700
37,750
4,306
4,312
4,318
4,324
4,330
4,108
4,114
4,120
4,126
4,132
4,306
4,312
4,318
4,324
4,330
4,221
4,227
4,233
4,239
4,245
31,750
31,800
31,850
31,900
31,950
31,800
31,850
31,900
31,950
32,000
3,616
3,622
3,628
3,634
3,640
3,418
3,424
3,430
3,436
3,442
3,616
3,622
3,628
3,634
3,640
3,531
3,537
3,543
3,549
3,555
34,750
34,800
34,850
34,900
34,950
34,800
34,850
34,900
34,950
35,000
3,976
3,982
3,988
3,994
4,000
3,778
3,784
3,790
3,796
3,802
3,976
3,982
3,988
3,994
4,000
3,891
3,897
3,903
3,909
3,915
37,750
37,800
37,850
37,900
37,950
37,800
37,850
37,900
37,950
38,000
4,336
4,342
4,348
4,354
4,360
4,138
4,144
4,150
4,156
4,162
4,336
4,342
4,348
4,354
4,360
4,251
4,257
4,263
4,269
4,275
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
3,646
3,652
3,658
3,664
3,670
3,448
3,454
3,460
3,466
3,472
3,646
3,652
3,658
3,664
3,670
3,561
3,567
3,573
3,579
3,585
35,000
35,050
35,100
35,150
35,200
35,050
35,100
35,150
35,200
35,250
4,006
4,012
4,018
4,024
4,030
3,808
3,814
3,820
3,826
3,832
4,006
4,012
4,018
4,024
4,030
3,921
3,927
3,933
3,939
3,945
38,000
38,050
38,100
38,150
38,200
38,050
38,100
38,150
38,200
38,250
4,366
4,372
4,378
4,384
4,390
4,168
4,174
4,180
4,186
4,192
4,366
4,372
4,378
4,384
4,390
4,281
4,287
4,293
4,299
4,305
32,250
32,300
32,350
32,400
32,450
32,300
32,350
32,400
32,450
32,500
3,676
3,682
3,688
3,694
3,700
3,478
3,484
3,490
3,496
3,502
3,676
3,682
3,688
3,694
3,700
3,591
3,597
3,603
3,609
3,615
35,250
35,300
35,350
35,400
35,450
35,300
35,350
35,400
35,450
35,500
4,036
4,042
4,048
4,054
4,060
3,838
3,844
3,850
3,856
3,862
4,036
4,042
4,048
4,054
4,060
3,951
3,957
3,963
3,969
3,975
38,250
38,300
38,350
38,400
38,450
38,300
38,350
38,400
38,450
38,500
4,396
4,402
4,408
4,414
4,420
4,198
4,204
4,210
4,216
4,222
4,396
4,402
4,408
4,414
4,420
4,311
4,317
4,323
4,329
4,335
32,500
32,550
32,600
32,650
32,700
32,550
32,600
32,650
32,700
32,750
3,706
3,712
3,718
3,724
3,730
3,508
3,514
3,520
3,526
3,532
3,706
3,712
3,718
3,724
3,730
3,621
3,627
3,633
3,639
3,645
35,500
35,550
35,600
35,650
35,700
35,550
35,600
35,650
35,700
35,750
4,066
4,072
4,078
4,084
4,090
3,868
3,874
3,880
3,886
3,892
4,066
4,072
4,078
4,084
4,090
3,981
3,987
3,993
3,999
4,005
38,500
38,550
38,600
38,650
38,700
38,550
38,600
38,650
38,700
38,750
4,426
4,432
4,438
4,444
4,450
4,228
4,234
4,240
4,246
4,252
4,426
4,432
4,438
4,444
4,450
4,341
4,347
4,353
4,359
4,365
32,750
32,800
32,850
32,900
32,950
32,800
32,850
32,900
32,950
33,000
3,736
3,742
3,748
3,754
3,760
3,538
3,544
3,550
3,556
3,562
3,736
3,742
3,748
3,754
3,760
3,651
3,657
3,663
3,669
3,675
35,750
35,800
35,850
35,900
35,950
35,800
35,850
35,900
35,950
36,000
4,096
4,102
4,108
4,114
4,120
3,898
3,904
3,910
3,916
3,922
4,096
4,102
4,108
4,114
4,120
4,011
4,017
4,023
4,029
4,035
38,750
38,800
38,850
38,900
38,950
38,800
38,850
38,900
38,950
39,000
4,456
4,462
4,468
4,474
4,480
4,258
4,264
4,270
4,276
4,282
4,456
4,462
4,468
4,474
4,480
4,371
4,377
4,383
4,389
4,395
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
- 70 -
2020 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
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—
39,000
Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
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
4,486
4,492
4,498
4,504
4,510
4,288
4,294
4,300
4,306
4,312
4,486
4,492
4,498
4,504
4,510
4,401
4,407
4,413
4,419
4,425
42,000
42,050
42,100
42,150
42,200
42,050
42,100
42,150
42,200
42,250
5,036
5,047
5,058
5,069
5,080
4,648
4,654
4,660
4,666
4,672
5,036
5,047
5,058
5,069
5,080
4,761
4,767
4,773
4,779
4,785
45,000
45,050
45,100
45,150
45,200
45,050
45,100
45,150
45,200
45,250
5,696
5,707
5,718
5,729
5,740
5,008
5,014
5,020
5,026
5,032
5,696
5,707
5,718
5,729
5,740
5,121
5,127
5,133
5,139
5,145
39,250
39,300
39,350
39,400
39,450
39,300
39,350
39,400
39,450
39,500
4,516
4,522
4,528
4,534
4,540
4,318
4,324
4,330
4,336
4,342
4,516
4,522
4,528
4,534
4,540
4,431
4,437
4,443
4,449
4,455
42,250
42,300
42,350
42,400
42,450
42,300
42,350
42,400
42,450
42,500
5,091
5,102
5,113
5,124
5,135
4,678
4,684
4,690
4,696
4,702
5,091
5,102
5,113
5,124
5,135
4,791
4,797
4,803
4,809
4,815
45,250
45,300
45,350
45,400
45,450
45,300
45,350
45,400
45,450
45,500
5,751
5,762
5,773
5,784
5,795
5,038
5,044
5,050
5,056
5,062
5,751
5,762
5,773
5,784
5,795
5,151
5,157
5,163
5,169
5,175
39,500
39,550
39,600
39,650
39,700
39,550
39,600
39,650
39,700
39,750
4,546
4,552
4,558
4,564
4,570
4,348
4,354
4,360
4,366
4,372
4,546
4,552
4,558
4,564
4,570
4,461
4,467
4,473
4,479
4,485
42,500
42,550
42,600
42,650
42,700
42,550
42,600
42,650
42,700
42,750
5,146
5,157
5,168
5,179
5,190
4,708
4,714
4,720
4,726
4,732
5,146
5,157
5,168
5,179
5,190
4,821
4,827
4,833
4,839
4,845
45,500
45,550
45,600
45,650
45,700
45,550
45,600
45,650
45,700
45,750
5,806
5,817
5,828
5,839
5,850
5,068
5,074
5,080
5,086
5,092
5,806
5,817
5,828
5,839
5,850
5,181
5,187
5,193
5,199
5,205
39,750
39,800
39,850
39,900
39,950
39,800
39,850
39,900
39,950
40,000
4,576
4,582
4,588
4,594
4,600
4,378
4,384
4,390
4,396
4,402
4,576
4,582
4,588
4,594
4,600
4,491
4,497
4,503
4,509
4,515
42,750
42,800
42,850
42,900
42,950
42,800
42,850
42,900
42,950
43,000
5,201
5,212
5,223
5,234
5,245
4,738
4,744
4,750
4,756
4,762
5,201
5,212
5,223
5,234
5,245
4,851
4,857
4,863
4,869
4,875
45,750
45,800
45,850
45,900
45,950
45,800
45,850
45,900
45,950
46,000
5,861
5,872
5,883
5,894
5,905
5,098
5,104
5,110
5,116
5,122
5,861
5,872
5,883
5,894
5,905
5,211
5,217
5,223
5,229
5,235
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
4,606
4,612
4,618
4,629
4,640
4,408
4,414
4,420
4,426
4,432
4,606
4,612
4,618
4,629
4,640
4,521
4,527
4,533
4,539
4,545
43,000
43,050
43,100
43,150
43,200
43,050
43,100
43,150
43,200
43,250
5,256
5,267
5,278
5,289
5,300
4,768
4,774
4,780
4,786
4,792
5,256
5,267
5,278
5,289
5,300
4,881
4,887
4,893
4,899
4,905
46,000
46,050
46,100
46,150
46,200
46,050
46,100
46,150
46,200
46,250
5,916
5,927
5,938
5,949
5,960
5,128
5,134
5,140
5,146
5,152
5,916
5,927
5,938
5,949
5,960
5,241
5,247
5,253
5,259
5,265
40,250
40,300
40,350
40,400
40,450
40,300
40,350
40,400
40,450
40,500
4,651
4,662
4,673
4,684
4,695
4,438
4,444
4,450
4,456
4,462
4,651
4,662
4,673
4,684
4,695
4,551
4,557
4,563
4,569
4,575
43,250
43,300
43,350
43,400
43,450
43,300
43,350
43,400
43,450
43,500
5,311
5,322
5,333
5,344
5,355
4,798
4,804
4,810
4,816
4,822
5,311
5,322
5,333
5,344
5,355
4,911
4,917
4,923
4,929
4,935
46,250
46,300
46,350
46,400
46,450
46,300
46,350
46,400
46,450
46,500
5,971
5,982
5,993
6,004
6,015
5,158
5,164
5,170
5,176
5,182
5,971
5,982
5,993
6,004
6,015
5,271
5,277
5,283
5,289
5,295
40,500
40,550
40,600
40,650
40,700
40,550
40,600
40,650
40,700
40,750
4,706
4,717
4,728
4,739
4,750
4,468
4,474
4,480
4,486
4,492
4,706
4,717
4,728
4,739
4,750
4,581
4,587
4,593
4,599
4,605
43,500
43,550
43,600
43,650
43,700
43,550
43,600
43,650
43,700
43,750
5,366
5,377
5,388
5,399
5,410
4,828
4,834
4,840
4,846
4,852
5,366
5,377
5,388
5,399
5,410
4,941
4,947
4,953
4,959
4,965
46,500
46,550
46,600
46,650
46,700
46,550
46,600
46,650
46,700
46,750
6,026
6,037
6,048
6,059
6,070
5,188
5,194
5,200
5,206
5,212
6,026
6,037
6,048
6,059
6,070
5,301
5,307
5,313
5,319
5,325
40,750
40,800
40,850
40,900
40,950
40,800
40,850
40,900
40,950
41,000
4,761
4,772
4,783
4,794
4,805
4,498
4,504
4,510
4,516
4,522
4,761
4,772
4,783
4,794
4,805
4,611
4,617
4,623
4,629
4,635
43,750
43,800
43,850
43,900
43,950
43,800
43,850
43,900
43,950
44,000
5,421
5,432
5,443
5,454
5,465
4,858
4,864
4,870
4,876
4,882
5,421
5,432
5,443
5,454
5,465
4,971
4,977
4,983
4,989
4,995
46,750
46,800
46,850
46,900
46,950
46,800
46,850
46,900
46,950
47,000
6,081
6,092
6,103
6,114
6,125
5,218
5,224
5,230
5,236
5,242
6,081
6,092
6,103
6,114
6,125
5,331
5,337
5,343
5,349
5,355
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
4,816
4,827
4,838
4,849
4,860
4,528
4,534
4,540
4,546
4,552
4,816
4,827
4,838
4,849
4,860
4,641
4,647
4,653
4,659
4,665
44,000
44,050
44,100
44,150
44,200
44,050
44,100
44,150
44,200
44,250
5,476
5,487
5,498
5,509
5,520
4,888
4,894
4,900
4,906
4,912
5,476
5,487
5,498
5,509
5,520
5,001
5,007
5,013
5,019
5,025
47,000
47,050
47,100
47,150
47,200
47,050
47,100
47,150
47,200
47,250
6,136
6,147
6,158
6,169
6,180
5,248
5,254
5,260
5,266
5,272
6,136
6,147
6,158
6,169
6,180
5,361
5,367
5,373
5,379
5,385
41,250
41,300
41,350
41,400
41,450
41,300
41,350
41,400
41,450
41,500
4,871
4,882
4,893
4,904
4,915
4,558
4,564
4,570
4,576
4,582
4,871
4,882
4,893
4,904
4,915
4,671
4,677
4,683
4,689
4,695
44,250
44,300
44,350
44,400
44,450
44,300
44,350
44,400
44,450
44,500
5,531
5,542
5,553
5,564
5,575
4,918
4,924
4,930
4,936
4,942
5,531
5,542
5,553
5,564
5,575
5,031
5,037
5,043
5,049
5,055
47,250
47,300
47,350
47,400
47,450
47,300
47,350
47,400
47,450
47,500
6,191
6,202
6,213
6,224
6,235
5,278
5,284
5,290
5,296
5,302
6,191
6,202
6,213
6,224
6,235
5,391
5,397
5,403
5,409
5,415
41,500
41,550
41,600
41,650
41,700
41,550
41,600
41,650
41,700
41,750
4,926
4,937
4,948
4,959
4,970
4,588
4,594
4,600
4,606
4,612
4,926
4,937
4,948
4,959
4,970
4,701
4,707
4,713
4,719
4,725
44,500
44,550
44,600
44,650
44,700
44,550
44,600
44,650
44,700
44,750
5,586
5,597
5,608
5,619
5,630
4,948
4,954
4,960
4,966
4,972
5,586
5,597
5,608
5,619
5,630
5,061
5,067
5,073
5,079
5,085
47,500
47,550
47,600
47,650
47,700
47,550
47,600
47,650
47,700
47,750
6,246
6,257
6,268
6,279
6,290
5,308
5,314
5,320
5,326
5,332
6,246
6,257
6,268
6,279
6,290
5,421
5,427
5,433
5,439
5,445
41,750
41,800
41,850
41,900
41,950
41,800
41,850
41,900
41,950
42,000
4,981
4,992
5,003
5,014
5,025
4,618
4,624
4,630
4,636
4,642
4,981
4,992
5,003
5,014
5,025
4,731
4,737
4,743
4,749
4,755
44,750
44,800
44,850
44,900
44,950
44,800
44,850
44,900
44,950
45,000
5,641
5,652
5,663
5,674
5,685
4,978
4,984
4,990
4,996
5,002
5,641
5,652
5,663
5,674
5,685
5,091
5,097
5,103
5,109
5,115
47,750
47,800
47,850
47,900
47,950
47,800
47,850
47,900
47,950
48,000
6,301
6,312
6,323
6,334
6,345
5,338
5,344
5,350
5,356
5,362
6,301
6,312
6,323
6,334
6,345
5,451
5,457
5,463
5,469
5,475
(Continued)
* This column must also be used by a qualifying widow(er).
- 71 -
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2020 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
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—
48,000
Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
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
6,356
6,367
6,378
6,389
6,400
5,368
5,374
5,380
5,386
5,392
6,356
6,367
6,378
6,389
6,400
5,481
5,487
5,493
5,499
5,505
51,000
51,050
51,100
51,150
51,200
51,050
51,100
51,150
51,200
51,250
7,016
7,027
7,038
7,049
7,060
5,728
5,734
5,740
5,746
5,752
7,016
7,027
7,038
7,049
7,060
5,841
5,847
5,853
5,859
5,865
54,000
54,050
54,100
54,150
54,200
54,050
54,100
54,150
54,200
54,250
7,676
7,687
7,698
7,709
7,720
6,088
6,094
6,100
6,106
6,112
7,676
7,687
7,698
7,709
7,720
6,234
6,245
6,256
6,267
6,278
48,250
48,300
48,350
48,400
48,450
48,300
48,350
48,400
48,450
48,500
6,411
6,422
6,433
6,444
6,455
5,398
5,404
5,410
5,416
5,422
6,411
6,422
6,433
6,444
6,455
5,511
5,517
5,523
5,529
5,535
51,250
51,300
51,350
51,400
51,450
51,300
51,350
51,400
51,450
51,500
7,071
7,082
7,093
7,104
7,115
5,758
5,764
5,770
5,776
5,782
7,071
7,082
7,093
7,104
7,115
5,871
5,877
5,883
5,889
5,895
54,250
54,300
54,350
54,400
54,450
54,300
54,350
54,400
54,450
54,500
7,731
7,742
7,753
7,764
7,775
6,118
6,124
6,130
6,136
6,142
7,731
7,742
7,753
7,764
7,775
6,289
6,300
6,311
6,322
6,333
48,500
48,550
48,600
48,650
48,700
48,550
48,600
48,650
48,700
48,750
6,466
6,477
6,488
6,499
6,510
5,428
5,434
5,440
5,446
5,452
6,466
6,477
6,488
6,499
6,510
5,541
5,547
5,553
5,559
5,565
51,500
51,550
51,600
51,650
51,700
51,550
51,600
51,650
51,700
51,750
7,126
7,137
7,148
7,159
7,170
5,788
5,794
5,800
5,806
5,812
7,126
7,137
7,148
7,159
7,170
5,901
5,907
5,913
5,919
5,925
54,500
54,550
54,600
54,650
54,700
54,550
54,600
54,650
54,700
54,750
7,786
7,797
7,808
7,819
7,830
6,148
6,154
6,160
6,166
6,172
7,786
7,797
7,808
7,819
7,830
6,344
6,355
6,366
6,377
6,388
48,750
48,800
48,850
48,900
48,950
48,800
48,850
48,900
48,950
49,000
6,521
6,532
6,543
6,554
6,565
5,458
5,464
5,470
5,476
5,482
6,521
6,532
6,543
6,554
6,565
5,571
5,577
5,583
5,589
5,595
51,750
51,800
51,850
51,900
51,950
51,800
51,850
51,900
51,950
52,000
7,181
7,192
7,203
7,214
7,225
5,818
5,824
5,830
5,836
5,842
7,181
7,192
7,203
7,214
7,225
5,931
5,937
5,943
5,949
5,955
54,750
54,800
54,850
54,900
54,950
54,800
54,850
54,900
54,950
55,000
7,841
7,852
7,863
7,874
7,885
6,178
6,184
6,190
6,196
6,202
7,841
7,852
7,863
7,874
7,885
6,399
6,410
6,421
6,432
6,443
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
6,576
6,587
6,598
6,609
6,620
5,488
5,494
5,500
5,506
5,512
6,576
6,587
6,598
6,609
6,620
5,601
5,607
5,613
5,619
5,625
52,000
52,050
52,100
52,150
52,200
52,050
52,100
52,150
52,200
52,250
7,236
7,247
7,258
7,269
7,280
5,848
5,854
5,860
5,866
5,872
7,236
7,247
7,258
7,269
7,280
5,961
5,967
5,973
5,979
5,985
55,000
55,050
55,100
55,150
55,200
55,050
55,100
55,150
55,200
55,250
7,896
7,907
7,918
7,929
7,940
6,208
6,214
6,220
6,226
6,232
7,896
7,907
7,918
7,929
7,940
6,454
6,465
6,476
6,487
6,498
49,250
49,300
49,350
49,400
49,450
49,300
49,350
49,400
49,450
49,500
6,631
6,642
6,653
6,664
6,675
5,518
5,524
5,530
5,536
5,542
6,631
6,642
6,653
6,664
6,675
5,631
5,637
5,643
5,649
5,655
52,250
52,300
52,350
52,400
52,450
52,300
52,350
52,400
52,450
52,500
7,291
7,302
7,313
7,324
7,335
5,878
5,884
5,890
5,896
5,902
7,291
7,302
7,313
7,324
7,335
5,991
5,997
6,003
6,009
6,015
55,250
55,300
55,350
55,400
55,450
55,300
55,350
55,400
55,450
55,500
7,951
7,962
7,973
7,984
7,995
6,238
6,244
6,250
6,256
6,262
7,951
7,962
7,973
7,984
7,995
6,509
6,520
6,531
6,542
6,553
49,500
49,550
49,600
49,650
49,700
49,550
49,600
49,650
49,700
49,750
6,686
6,697
6,708
6,719
6,730
5,548
5,554
5,560
5,566
5,572
6,686
6,697
6,708
6,719
6,730
5,661
5,667
5,673
5,679
5,685
52,500
52,550
52,600
52,650
52,700
52,550
52,600
52,650
52,700
52,750
7,346
7,357
7,368
7,379
7,390
5,908
5,914
5,920
5,926
5,932
7,346
7,357
7,368
7,379
7,390
6,021
6,027
6,033
6,039
6,045
55,500
55,550
55,600
55,650
55,700
55,550
55,600
55,650
55,700
55,750
8,006
8,017
8,028
8,039
8,050
6,268
6,274
6,280
6,286
6,292
8,006
8,017
8,028
8,039
8,050
6,564
6,575
6,586
6,597
6,608
49,750
49,800
49,850
49,900
49,950
49,800
49,850
49,900
49,950
50,000
6,741
6,752
6,763
6,774
6,785
5,578
5,584
5,590
5,596
5,602
6,741
6,752
6,763
6,774
6,785
5,691
5,697
5,703
5,709
5,715
52,750
52,800
52,850
52,900
52,950
52,800
52,850
52,900
52,950
53,000
7,401
7,412
7,423
7,434
7,445
5,938
5,944
5,950
5,956
5,962
7,401
7,412
7,423
7,434
7,445
6,051
6,057
6,063
6,069
6,075
55,750
55,800
55,850
55,900
55,950
55,800
55,850
55,900
55,950
56,000
8,061
8,072
8,083
8,094
8,105
6,298
6,304
6,310
6,316
6,322
8,061
8,072
8,083
8,094
8,105
6,619
6,630
6,641
6,652
6,663
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
6,796
6,807
6,818
6,829
6,840
5,608
5,614
5,620
5,626
5,632
6,796
6,807
6,818
6,829
6,840
5,721
5,727
5,733
5,739
5,745
53,000
53,050
53,100
53,150
53,200
53,050
53,100
53,150
53,200
53,250
7,456
7,467
7,478
7,489
7,500
5,968
5,974
5,980
5,986
5,992
7,456
7,467
7,478
7,489
7,500
6,081
6,087
6,093
6,099
6,105
56,000
56,050
56,100
56,150
56,200
56,050
56,100
56,150
56,200
56,250
8,116
8,127
8,138
8,149
8,160
6,328
6,334
6,340
6,346
6,352
8,116
8,127
8,138
8,149
8,160
6,674
6,685
6,696
6,707
6,718
50,250
50,300
50,350
50,400
50,450
50,300
50,350
50,400
50,450
50,500
6,851
6,862
6,873
6,884
6,895
5,638
5,644
5,650
5,656
5,662
6,851
6,862
6,873
6,884
6,895
5,751
5,757
5,763
5,769
5,775
53,250
53,300
53,350
53,400
53,450
53,300
53,350
53,400
53,450
53,500
7,511
7,522
7,533
7,544
7,555
5,998
6,004
6,010
6,016
6,022
7,511
7,522
7,533
7,544
7,555
6,111
6,117
6,123
6,129
6,135
56,250
56,300
56,350
56,400
56,450
56,300
56,350
56,400
56,450
56,500
8,171
8,182
8,193
8,204
8,215
6,358
6,364
6,370
6,376
6,382
8,171
8,182
8,193
8,204
8,215
6,729
6,740
6,751
6,762
6,773
50,500
50,550
50,600
50,650
50,700
50,550
50,600
50,650
50,700
50,750
6,906
6,917
6,928
6,939
6,950
5,668
5,674
5,680
5,686
5,692
6,906
6,917
6,928
6,939
6,950
5,781
5,787
5,793
5,799
5,805
53,500
53,550
53,600
53,650
53,700
53,550
53,600
53,650
53,700
53,750
7,566
7,577
7,588
7,599
7,610
6,028
6,034
6,040
6,046
6,052
7,566
7,577
7,588
7,599
7,610
6,141
6,147
6,153
6,159
6,168
56,500
56,550
56,600
56,650
56,700
56,550
56,600
56,650
56,700
56,750
8,226
8,237
8,248
8,259
8,270
6,388
6,394
6,400
6,406
6,412
8,226
8,237
8,248
8,259
8,270
6,784
6,795
6,806
6,817
6,828
50,750
50,800
50,850
50,900
50,950
50,800
50,850
50,900
50,950
51,000
6,961
6,972
6,983
6,994
7,005
5,698
5,704
5,710
5,716
5,722
6,961
6,972
6,983
6,994
7,005
5,811
5,817
5,823
5,829
5,835
53,750
53,800
53,850
53,900
53,950
53,800
53,850
53,900
53,950
54,000
7,621
7,632
7,643
7,654
7,665
6,058
6,064
6,070
6,076
6,082
7,621
7,632
7,643
7,654
7,665
6,179
6,190
6,201
6,212
6,223
56,750
56,800
56,850
56,900
56,950
56,800
56,850
56,900
56,950
57,000
8,281
8,292
8,303
8,314
8,325
6,418
6,424
6,430
6,436
6,442
8,281
8,292
8,303
8,314
8,325
6,839
6,850
6,861
6,872
6,883
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
- 72 -
2020 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
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—
57,000
Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
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
8,336
8,347
8,358
8,369
8,380
6,448
6,454
6,460
6,466
6,472
8,336
8,347
8,358
8,369
8,380
6,894
6,905
6,916
6,927
6,938
60,000
60,050
60,100
60,150
60,200
60,050
60,100
60,150
60,200
60,250
8,996
9,007
9,018
9,029
9,040
6,808
6,814
6,820
6,826
6,832
8,996
9,007
9,018
9,029
9,040
7,554
7,565
7,576
7,587
7,598
63,000
63,050
63,100
63,150
63,200
63,050
63,100
63,150
63,200
63,250
9,656
9,667
9,678
9,689
9,700
7,168
7,174
7,180
7,186
7,192
9,656
9,667
9,678
9,689
9,700
8,214
8,225
8,236
8,247
8,258
57,250
57,300
57,350
57,400
57,450
57,300
57,350
57,400
57,450
57,500
8,391
8,402
8,413
8,424
8,435
6,478
6,484
6,490
6,496
6,502
8,391
8,402
8,413
8,424
8,435
6,949
6,960
6,971
6,982
6,993
60,250
60,300
60,350
60,400
60,450
60,300
60,350
60,400
60,450
60,500
9,051
9,062
9,073
9,084
9,095
6,838
6,844
6,850
6,856
6,862
9,051
9,062
9,073
9,084
9,095
7,609
7,620
7,631
7,642
7,653
63,250
63,300
63,350
63,400
63,450
63,300
63,350
63,400
63,450
63,500
9,711
9,722
9,733
9,744
9,755
7,198
7,204
7,210
7,216
7,222
9,711
9,722
9,733
9,744
9,755
8,269
8,280
8,291
8,302
8,313
57,500
57,550
57,600
57,650
57,700
57,550
57,600
57,650
57,700
57,750
8,446
8,457
8,468
8,479
8,490
6,508
6,514
6,520
6,526
6,532
8,446
8,457
8,468
8,479
8,490
7,004
7,015
7,026
7,037
7,048
60,500
60,550
60,600
60,650
60,700
60,550
60,600
60,650
60,700
60,750
9,106
9,117
9,128
9,139
9,150
6,868
6,874
6,880
6,886
6,892
9,106
9,117
9,128
9,139
9,150
7,664
7,675
7,686
7,697
7,708
63,500
63,550
63,600
63,650
63,700
63,550
63,600
63,650
63,700
63,750
9,766
9,777
9,788
9,799
9,810
7,228
7,234
7,240
7,246
7,252
9,766
9,777
9,788
9,799
9,810
8,324
8,335
8,346
8,357
8,368
57,750
57,800
57,850
57,900
57,950
57,800
57,850
57,900
57,950
58,000
8,501
8,512
8,523
8,534
8,545
6,538
6,544
6,550
6,556
6,562
8,501
8,512
8,523
8,534
8,545
7,059
7,070
7,081
7,092
7,103
60,750
60,800
60,850
60,900
60,950
60,800
60,850
60,900
60,950
61,000
9,161
9,172
9,183
9,194
9,205
6,898
6,904
6,910
6,916
6,922
9,161
9,172
9,183
9,194
9,205
7,719
7,730
7,741
7,752
7,763
63,750
63,800
63,850
63,900
63,950
63,800
63,850
63,900
63,950
64,000
9,821
9,832
9,843
9,854
9,865
7,258
7,264
7,270
7,276
7,282
9,821
9,832
9,843
9,854
9,865
8,379
8,390
8,401
8,412
8,423
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
8,556
8,567
8,578
8,589
8,600
6,568
6,574
6,580
6,586
6,592
8,556
8,567
8,578
8,589
8,600
7,114
7,125
7,136
7,147
7,158
61,000
61,050
61,100
61,150
61,200
61,050
61,100
61,150
61,200
61,250
9,216
9,227
9,238
9,249
9,260
6,928
6,934
6,940
6,946
6,952
9,216
9,227
9,238
9,249
9,260
7,774
7,785
7,796
7,807
7,818
64,000
64,050
64,100
64,150
64,200
64,050
64,100
64,150
64,200
64,250
9,876
9,887
9,898
9,909
9,920
7,288
7,294
7,300
7,306
7,312
9,876
9,887
9,898
9,909
9,920
8,434
8,445
8,456
8,467
8,478
58,250
58,300
58,350
58,400
58,450
58,300
58,350
58,400
58,450
58,500
8,611
8,622
8,633
8,644
8,655
6,598
6,604
6,610
6,616
6,622
8,611
8,622
8,633
8,644
8,655
7,169
7,180
7,191
7,202
7,213
61,250
61,300
61,350
61,400
61,450
61,300
61,350
61,400
61,450
61,500
9,271
9,282
9,293
9,304
9,315
6,958
6,964
6,970
6,976
6,982
9,271
9,282
9,293
9,304
9,315
7,829
7,840
7,851
7,862
7,873
64,250
64,300
64,350
64,400
64,450
64,300
64,350
64,400
64,450
64,500
9,931
9,942
9,953
9,964
9,975
7,318
7,324
7,330
7,336
7,342
9,931
9,942
9,953
9,964
9,975
8,489
8,500
8,511
8,522
8,533
58,500
58,550
58,600
58,650
58,700
58,550
58,600
58,650
58,700
58,750
8,666
8,677
8,688
8,699
8,710
6,628
6,634
6,640
6,646
6,652
8,666
8,677
8,688
8,699
8,710
7,224
7,235
7,246
7,257
7,268
61,500
61,550
61,600
61,650
61,700
61,550
61,600
61,650
61,700
61,750
9,326
9,337
9,348
9,359
9,370
6,988
6,994
7,000
7,006
7,012
9,326
9,337
9,348
9,359
9,370
7,884
7,895
7,906
7,917
7,928
64,500
64,550
64,600
64,650
64,700
64,550
64,600
64,650
64,700
64,750
9,986
9,997
10,008
10,019
10,030
7,348
7,354
7,360
7,366
7,372
9,986
9,997
10,008
10,019
10,030
8,544
8,555
8,566
8,577
8,588
58,750
58,800
58,850
58,900
58,950
58,800
58,850
58,900
58,950
59,000
8,721
8,732
8,743
8,754
8,765
6,658
6,664
6,670
6,676
6,682
8,721
8,732
8,743
8,754
8,765
7,279
7,290
7,301
7,312
7,323
61,750
61,800
61,850
61,900
61,950
61,800
61,850
61,900
61,950
62,000
9,381
9,392
9,403
9,414
9,425
7,018
7,024
7,030
7,036
7,042
9,381
9,392
9,403
9,414
9,425
7,939
7,950
7,961
7,972
7,983
64,750
64,800
64,850
64,900
64,950
64,800
64,850
64,900
64,950
65,000
10,041
10,052
10,063
10,074
10,085
7,378
7,384
7,390
7,396
7,402
10,041
10,052
10,063
10,074
10,085
8,599
8,610
8,621
8,632
8,643
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
8,776
8,787
8,798
8,809
8,820
6,688
6,694
6,700
6,706
6,712
8,776
8,787
8,798
8,809
8,820
7,334
7,345
7,356
7,367
7,378
62,000
62,050
62,100
62,150
62,200
62,050
62,100
62,150
62,200
62,250
9,436
9,447
9,458
9,469
9,480
7,048
7,054
7,060
7,066
7,072
9,436
9,447
9,458
9,469
9,480
7,994
8,005
8,016
8,027
8,038
65,000
65,050
65,100
65,150
65,200
65,050
65,100
65,150
65,200
65,250
10,096
10,107
10,118
10,129
10,140
7,408
7,414
7,420
7,426
7,432
10,096
10,107
10,118
10,129
10,140
8,654
8,665
8,676
8,687
8,698
59,250
59,300
59,350
59,400
59,450
59,300
59,350
59,400
59,450
59,500
8,831
8,842
8,853
8,864
8,875
6,718
6,724
6,730
6,736
6,742
8,831
8,842
8,853
8,864
8,875
7,389
7,400
7,411
7,422
7,433
62,250
62,300
62,350
62,400
62,450
62,300
62,350
62,400
62,450
62,500
9,491
9,502
9,513
9,524
9,535
7,078
7,084
7,090
7,096
7,102
9,491
9,502
9,513
9,524
9,535
8,049
8,060
8,071
8,082
8,093
65,250
65,300
65,350
65,400
65,450
65,300
65,350
65,400
65,450
65,500
10,151
10,162
10,173
10,184
10,195
7,438
7,444
7,450
7,456
7,462
10,151
10,162
10,173
10,184
10,195
8,709
8,720
8,731
8,742
8,753
59,500
59,550
59,600
59,650
59,700
59,550
59,600
59,650
59,700
59,750
8,886
8,897
8,908
8,919
8,930
6,748
6,754
6,760
6,766
6,772
8,886
8,897
8,908
8,919
8,930
7,444
7,455
7,466
7,477
7,488
62,500
62,550
62,600
62,650
62,700
62,550
62,600
62,650
62,700
62,750
9,546
9,557
9,568
9,579
9,590
7,108
7,114
7,120
7,126
7,132
9,546
9,557
9,568
9,579
9,590
8,104
8,115
8,126
8,137
8,148
65,500
65,550
65,600
65,650
65,700
65,550
65,600
65,650
65,700
65,750
10,206
10,217
10,228
10,239
10,250
7,468
7,474
7,480
7,486
7,492
10,206
10,217
10,228
10,239
10,250
8,764
8,775
8,786
8,797
8,808
59,750
59,800
59,850
59,900
59,950
59,800
59,850
59,900
59,950
60,000
8,941
8,952
8,963
8,974
8,985
6,778
6,784
6,790
6,796
6,802
8,941
8,952
8,963
8,974
8,985
7,499
7,510
7,521
7,532
7,543
62,750
62,800
62,850
62,900
62,950
62,800
62,850
62,900
62,950
63,000
9,601
9,612
9,623
9,634
9,645
7,138
7,144
7,150
7,156
7,162
9,601
9,612
9,623
9,634
9,645
8,159
8,170
8,181
8,192
8,203
65,750
65,800
65,850
65,900
65,950
65,800
65,850
65,900
65,950
66,000
10,261
10,272
10,283
10,294
10,305
7,498
7,504
7,510
7,516
7,522
10,261
10,272
10,283
10,294
10,305
8,819
8,830
8,841
8,852
8,863
(Continued)
* This column must also be used by a qualifying widow(er).
- 73 -
Need more information or forms? Visit IRS.gov.
2020 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
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—
66,000
Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
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
10,316
10,327
10,338
10,349
10,360
7,528
7,534
7,540
7,546
7,552
10,316
10,327
10,338
10,349
10,360
8,874
8,885
8,896
8,907
8,918
69,000
69,050
69,100
69,150
69,200
69,050
69,100
69,150
69,200
69,250
10,976
10,987
10,998
11,009
11,020
7,888
7,894
7,900
7,906
7,912
10,976
10,987
10,998
11,009
11,020
9,534
9,545
9,556
9,567
9,578
72,000
72,050
72,100
72,150
72,200
72,050
72,100
72,150
72,200
72,250
11,636
11,647
11,658
11,669
11,680
8,248
8,254
8,260
8,266
8,272
11,636
11,647
11,658
11,669
11,680
10,194
10,205
10,216
10,227
10,238
66,250
66,300
66,350
66,400
66,450
66,300
66,350
66,400
66,450
66,500
10,371
10,382
10,393
10,404
10,415
7,558
7,564
7,570
7,576
7,582
10,371
10,382
10,393
10,404
10,415
8,929
8,940
8,951
8,962
8,973
69,250
69,300
69,350
69,400
69,450
69,300
69,350
69,400
69,450
69,500
11,031
11,042
11,053
11,064
11,075
7,918
7,924
7,930
7,936
7,942
11,031
11,042
11,053
11,064
11,075
9,589
9,600
9,611
9,622
9,633
72,250
72,300
72,350
72,400
72,450
72,300
72,350
72,400
72,450
72,500
11,691
11,702
11,713
11,724
11,735
8,278
8,284
8,290
8,296
8,302
11,691
11,702
11,713
11,724
11,735
10,249
10,260
10,271
10,282
10,293
66,500
66,550
66,600
66,650
66,700
66,550
66,600
66,650
66,700
66,750
10,426
10,437
10,448
10,459
10,470
7,588
7,594
7,600
7,606
7,612
10,426
10,437
10,448
10,459
10,470
8,984
8,995
9,006
9,017
9,028
69,500
69,550
69,600
69,650
69,700
69,550
69,600
69,650
69,700
69,750
11,086
11,097
11,108
11,119
11,130
7,948
7,954
7,960
7,966
7,972
11,086
11,097
11,108
11,119
11,130
9,644
9,655
9,666
9,677
9,688
72,500
72,550
72,600
72,650
72,700
72,550
72,600
72,650
72,700
72,750
11,746
11,757
11,768
11,779
11,790
8,308
8,314
8,320
8,326
8,332
11,746
11,757
11,768
11,779
11,790
10,304
10,315
10,326
10,337
10,348
66,750
66,800
66,850
66,900
66,950
66,800
66,850
66,900
66,950
67,000
10,481
10,492
10,503
10,514
10,525
7,618
7,624
7,630
7,636
7,642
10,481
10,492
10,503
10,514
10,525
9,039
9,050
9,061
9,072
9,083
69,750
69,800
69,850
69,900
69,950
69,800
69,850
69,900
69,950
70,000
11,141
11,152
11,163
11,174
11,185
7,978
7,984
7,990
7,996
8,002
11,141
11,152
11,163
11,174
11,185
9,699
9,710
9,721
9,732
9,743
72,750
72,800
72,850
72,900
72,950
72,800
72,850
72,900
72,950
73,000
11,801
11,812
11,823
11,834
11,845
8,338
8,344
8,350
8,356
8,362
11,801
11,812
11,823
11,834
11,845
10,359
10,370
10,381
10,392
10,403
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
10,536
10,547
10,558
10,569
10,580
7,648
7,654
7,660
7,666
7,672
10,536
10,547
10,558
10,569
10,580
9,094
9,105
9,116
9,127
9,138
70,000
70,050
70,100
70,150
70,200
70,050
70,100
70,150
70,200
70,250
11,196
11,207
11,218
11,229
11,240
8,008
8,014
8,020
8,026
8,032
11,196
11,207
11,218
11,229
11,240
9,754
9,765
9,776
9,787
9,798
73,000
73,050
73,100
73,150
73,200
73,050
73,100
73,150
73,200
73,250
11,856
11,867
11,878
11,889
11,900
8,368
8,374
8,380
8,386
8,392
11,856
11,867
11,878
11,889
11,900
10,414
10,425
10,436
10,447
10,458
67,250
67,300
67,350
67,400
67,450
67,300
67,350
67,400
67,450
67,500
10,591
10,602
10,613
10,624
10,635
7,678
7,684
7,690
7,696
7,702
10,591
10,602
10,613
10,624
10,635
9,149
9,160
9,171
9,182
9,193
70,250
70,300
70,350
70,400
70,450
70,300
70,350
70,400
70,450
70,500
11,251
11,262
11,273
11,284
11,295
8,038
8,044
8,050
8,056
8,062
11,251
11,262
11,273
11,284
11,295
9,809
9,820
9,831
9,842
9,853
73,250
73,300
73,350
73,400
73,450
73,300
73,350
73,400
73,450
73,500
11,911
11,922
11,933
11,944
11,955
8,398
8,404
8,410
8,416
8,422
11,911
11,922
11,933
11,944
11,955
10,469
10,480
10,491
10,502
10,513
67,500
67,550
67,600
67,650
67,700
67,550
67,600
67,650
67,700
67,750
10,646
10,657
10,668
10,679
10,690
7,708
7,714
7,720
7,726
7,732
10,646
10,657
10,668
10,679
10,690
9,204
9,215
9,226
9,237
9,248
70,500
70,550
70,600
70,650
70,700
70,550
70,600
70,650
70,700
70,750
11,306
11,317
11,328
11,339
11,350
8,068
8,074
8,080
8,086
8,092
11,306
11,317
11,328
11,339
11,350
9,864
9,875
9,886
9,897
9,908
73,500
73,550
73,600
73,650
73,700
73,550
73,600
73,650
73,700
73,750
11,966
11,977
11,988
11,999
12,010
8,428
8,434
8,440
8,446
8,452
11,966
11,977
11,988
11,999
12,010
10,524
10,535
10,546
10,557
10,568
67,750
67,800
67,850
67,900
67,950
67,800
67,850
67,900
67,950
68,000
10,701
10,712
10,723
10,734
10,745
7,738
7,744
7,750
7,756
7,762
10,701
10,712
10,723
10,734
10,745
9,259
9,270
9,281
9,292
9,303
70,750
70,800
70,850
70,900
70,950
70,800
70,850
70,900
70,950
71,000
11,361
11,372
11,383
11,394
11,405
8,098
8,104
8,110
8,116
8,122
11,361
11,372
11,383
11,394
11,405
9,919
9,930
9,941
9,952
9,963
73,750
73,800
73,850
73,900
73,950
73,800
73,850
73,900
73,950
74,000
12,021
12,032
12,043
12,054
12,065
8,458
8,464
8,470
8,476
8,482
12,021
12,032
12,043
12,054
12,065
10,579
10,590
10,601
10,612
10,623
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
10,756
10,767
10,778
10,789
10,800
7,768
7,774
7,780
7,786
7,792
10,756
10,767
10,778
10,789
10,800
9,314
9,325
9,336
9,347
9,358
71,000
71,050
71,100
71,150
71,200
71,050
71,100
71,150
71,200
71,250
11,416
11,427
11,438
11,449
11,460
8,128
8,134
8,140
8,146
8,152
11,416
11,427
11,438
11,449
11,460
9,974
9,985
9,996
10,007
10,018
74,000
74,050
74,100
74,150
74,200
74,050
74,100
74,150
74,200
74,250
12,076
12,087
12,098
12,109
12,120
8,488
8,494
8,500
8,506
8,512
12,076
12,087
12,098
12,109
12,120
10,634
10,645
10,656
10,667
10,678
68,250
68,300
68,350
68,400
68,450
68,300
68,350
68,400
68,450
68,500
10,811
10,822
10,833
10,844
10,855
7,798
7,804
7,810
7,816
7,822
10,811
10,822
10,833
10,844
10,855
9,369
9,380
9,391
9,402
9,413
71,250
71,300
71,350
71,400
71,450
71,300
71,350
71,400
71,450
71,500
11,471
11,482
11,493
11,504
11,515
8,158
8,164
8,170
8,176
8,182
11,471
11,482
11,493
11,504
11,515
10,029
10,040
10,051
10,062
10,073
74,250
74,300
74,350
74,400
74,450
74,300
74,350
74,400
74,450
74,500
12,131
12,142
12,153
12,164
12,175
8,518
8,524
8,530
8,536
8,542
12,131
12,142
12,153
12,164
12,175
10,689
10,700
10,711
10,722
10,733
68,500
68,550
68,600
68,650
68,700
68,550
68,600
68,650
68,700
68,750
10,866
10,877
10,888
10,899
10,910
7,828
7,834
7,840
7,846
7,852
10,866
10,877
10,888
10,899
10,910
9,424
9,435
9,446
9,457
9,468
71,500
71,550
71,600
71,650
71,700
71,550
71,600
71,650
71,700
71,750
11,526
11,537
11,548
11,559
11,570
8,188
8,194
8,200
8,206
8,212
11,526
11,537
11,548
11,559
11,570
10,084
10,095
10,106
10,117
10,128
74,500
74,550
74,600
74,650
74,700
74,550
74,600
74,650
74,700
74,750
12,186
12,197
12,208
12,219
12,230
8,548
8,554
8,560
8,566
8,572
12,186
12,197
12,208
12,219
12,230
10,744
10,755
10,766
10,777
10,788
68,750
68,800
68,850
68,900
68,950
68,800
68,850
68,900
68,950
69,000
10,921
10,932
10,943
10,954
10,965
7,858
7,864
7,870
7,876
7,882
10,921
10,932
10,943
10,954
10,965
9,479
9,490
9,501
9,512
9,523
71,750
71,800
71,850
71,900
71,950
71,800
71,850
71,900
71,950
72,000
11,581
11,592
11,603
11,614
11,625
8,218
8,224
8,230
8,236
8,242
11,581
11,592
11,603
11,614
11,625
10,139
10,150
10,161
10,172
10,183
74,750
74,800
74,850
74,900
74,950
74,800
74,850
74,900
74,950
75,000
12,241
12,252
12,263
12,274
12,285
8,578
8,584
8,590
8,596
8,602
12,241
12,252
12,263
12,274
12,285
10,799
10,810
10,821
10,832
10,843
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
- 74 -
2020 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
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—
75,000
Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
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
12,296
12,307
12,318
12,329
12,340
8,608
8,614
8,620
8,626
8,632
12,296
12,307
12,318
12,329
12,340
10,854
10,865
10,876
10,887
10,898
78,000
78,050
78,100
78,150
78,200
78,050
78,100
78,150
78,200
78,250
12,956
12,967
12,978
12,989
13,000
8,968
8,974
8,980
8,986
8,992
12,956
12,967
12,978
12,989
13,000
11,514
11,525
11,536
11,547
11,558
81,000
81,050
81,100
81,150
81,200
81,050
81,100
81,150
81,200
81,250
13,616
13,627
13,638
13,649
13,660
9,406
9,417
9,428
9,439
9,450
13,616
13,627
13,638
13,649
13,660
12,174
12,185
12,196
12,207
12,218
75,250
75,300
75,350
75,400
75,450
75,300
75,350
75,400
75,450
75,500
12,351
12,362
12,373
12,384
12,395
8,638
8,644
8,650
8,656
8,662
12,351
12,362
12,373
12,384
12,395
10,909
10,920
10,931
10,942
10,953
78,250
78,300
78,350
78,400
78,450
78,300
78,350
78,400
78,450
78,500
13,011
13,022
13,033
13,044
13,055
8,998
9,004
9,010
9,016
9,022
13,011
13,022
13,033
13,044
13,055
11,569
11,580
11,591
11,602
11,613
81,250
81,300
81,350
81,400
81,450
81,300
81,350
81,400
81,450
81,500
13,671
13,682
13,693
13,704
13,715
9,461
9,472
9,483
9,494
9,505
13,671
13,682
13,693
13,704
13,715
12,229
12,240
12,251
12,262
12,273
75,500
75,550
75,600
75,650
75,700
75,550
75,600
75,650
75,700
75,750
12,406
12,417
12,428
12,439
12,450
8,668
8,674
8,680
8,686
8,692
12,406
12,417
12,428
12,439
12,450
10,964
10,975
10,986
10,997
11,008
78,500
78,550
78,600
78,650
78,700
78,550
78,600
78,650
78,700
78,750
13,066
13,077
13,088
13,099
13,110
9,028
9,034
9,040
9,046
9,052
13,066
13,077
13,088
13,099
13,110
11,624
11,635
11,646
11,657
11,668
81,500
81,550
81,600
81,650
81,700
81,550
81,600
81,650
81,700
81,750
13,726
13,737
13,748
13,759
13,770
9,516
9,527
9,538
9,549
9,560
13,726
13,737
13,748
13,759
13,770
12,284
12,295
12,306
12,317
12,328
75,750
75,800
75,850
75,900
75,950
75,800
75,850
75,900
75,950
76,000
12,461
12,472
12,483
12,494
12,505
8,698
8,704
8,710
8,716
8,722
12,461
12,472
12,483
12,494
12,505
11,019
11,030
11,041
11,052
11,063
78,750
78,800
78,850
78,900
78,950
78,800
78,850
78,900
78,950
79,000
13,121
13,132
13,143
13,154
13,165
9,058
9,064
9,070
9,076
9,082
13,121
13,132
13,143
13,154
13,165
11,679
11,690
11,701
11,712
11,723
81,750
81,800
81,850
81,900
81,950
81,800
81,850
81,900
81,950
82,000
13,781
13,792
13,803
13,814
13,825
9,571
9,582
9,593
9,604
9,615
13,781
13,792
13,803
13,814
13,825
12,339
12,350
12,361
12,372
12,383
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
12,516
12,527
12,538
12,549
12,560
8,728
8,734
8,740
8,746
8,752
12,516
12,527
12,538
12,549
12,560
11,074
11,085
11,096
11,107
11,118
79,000
79,050
79,100
79,150
79,200
79,050
79,100
79,150
79,200
79,250
13,176
13,187
13,198
13,209
13,220
9,088
9,094
9,100
9,106
9,112
13,176
13,187
13,198
13,209
13,220
11,734
11,745
11,756
11,767
11,778
82,000
82,050
82,100
82,150
82,200
82,050
82,100
82,150
82,200
82,250
13,836
13,847
13,858
13,869
13,880
9,626
9,637
9,648
9,659
9,670
13,836
13,847
13,858
13,869
13,880
12,394
12,405
12,416
12,427
12,438
76,250
76,300
76,350
76,400
76,450
76,300
76,350
76,400
76,450
76,500
12,571
12,582
12,593
12,604
12,615
8,758
8,764
8,770
8,776
8,782
12,571
12,582
12,593
12,604
12,615
11,129
11,140
11,151
11,162
11,173
79,250
79,300
79,350
79,400
79,450
79,300
79,350
79,400
79,450
79,500
13,231
13,242
13,253
13,264
13,275
9,118
9,124
9,130
9,136
9,142
13,231
13,242
13,253
13,264
13,275
11,789
11,800
11,811
11,822
11,833
82,250
82,300
82,350
82,400
82,450
82,300
82,350
82,400
82,450
82,500
13,891
13,902
13,913
13,924
13,935
9,681
9,692
9,703
9,714
9,725
13,891
13,902
13,913
13,924
13,935
12,449
12,460
12,471
12,482
12,493
76,500
76,550
76,600
76,650
76,700
76,550
76,600
76,650
76,700
76,750
12,626
12,637
12,648
12,659
12,670
8,788
8,794
8,800
8,806
8,812
12,626
12,637
12,648
12,659
12,670
11,184
11,195
11,206
11,217
11,228
79,500
79,550
79,600
79,650
79,700
79,550
79,600
79,650
79,700
79,750
13,286
13,297
13,308
13,319
13,330
9,148
9,154
9,160
9,166
9,172
13,286
13,297
13,308
13,319
13,330
11,844
11,855
11,866
11,877
11,888
82,500
82,550
82,600
82,650
82,700
82,550
82,600
82,650
82,700
82,750
13,946
13,957
13,968
13,979
13,990
9,736
9,747
9,758
9,769
9,780
13,946
13,957
13,968
13,979
13,990
12,504
12,515
12,526
12,537
12,548
76,750
76,800
76,850
76,900
76,950
76,800
76,850
76,900
76,950
77,000
12,681
12,692
12,703
12,714
12,725
8,818
8,824
8,830
8,836
8,842
12,681
12,692
12,703
12,714
12,725
11,239
11,250
11,261
11,272
11,283
79,750
79,800
79,850
79,900
79,950
79,800
79,850
79,900
79,950
80,000
13,341
13,352
13,363
13,374
13,385
9,178
9,184
9,190
9,196
9,202
13,341
13,352
13,363
13,374
13,385
11,899
11,910
11,921
11,932
11,943
82,750
82,800
82,850
82,900
82,950
82,800
82,850
82,900
82,950
83,000
14,001
14,012
14,023
14,034
14,045
9,791
9,802
9,813
9,824
9,835
14,001
14,012
14,023
14,034
14,045
12,559
12,570
12,581
12,592
12,603
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
12,736
12,747
12,758
12,769
12,780
8,848
8,854
8,860
8,866
8,872
12,736
12,747
12,758
12,769
12,780
11,294
11,305
11,316
11,327
11,338
80,000
80,050
80,100
80,150
80,200
80,050
80,100
80,150
80,200
80,250
13,396
13,407
13,418
13,429
13,440
9,208
9,214
9,220
9,226
9,232
13,396
13,407
13,418
13,429
13,440
11,954
11,965
11,976
11,987
11,998
83,000
83,050
83,100
83,150
83,200
83,050
83,100
83,150
83,200
83,250
14,056
14,067
14,078
14,089
14,100
9,846
9,857
9,868
9,879
9,890
14,056
14,067
14,078
14,089
14,100
12,614
12,625
12,636
12,647
12,658
77,250
77,300
77,350
77,400
77,450
77,300
77,350
77,400
77,450
77,500
12,791
12,802
12,813
12,824
12,835
8,878
8,884
8,890
8,896
8,902
12,791
12,802
12,813
12,824
12,835
11,349
11,360
11,371
11,382
11,393
80,250
80,300
80,350
80,400
80,450
80,300
80,350
80,400
80,450
80,500
13,451
13,462
13,473
13,484
13,495
9,241
9,252
9,263
9,274
9,285
13,451
13,462
13,473
13,484
13,495
12,009
12,020
12,031
12,042
12,053
83,250
83,300
83,350
83,400
83,450
83,300
83,350
83,400
83,450
83,500
14,111
14,122
14,133
14,144
14,155
9,901
9,912
9,923
9,934
9,945
14,111
14,122
14,133
14,144
14,155
12,669
12,680
12,691
12,702
12,713
77,500
77,550
77,600
77,650
77,700
77,550
77,600
77,650
77,700
77,750
12,846
12,857
12,868
12,879
12,890
8,908
8,914
8,920
8,926
8,932
12,846
12,857
12,868
12,879
12,890
11,404
11,415
11,426
11,437
11,448
80,500
80,550
80,600
80,650
80,700
80,550
80,600
80,650
80,700
80,750
13,506
13,517
13,528
13,539
13,550
9,296
9,307
9,318
9,329
9,340
13,506
13,517
13,528
13,539
13,550
12,064
12,075
12,086
12,097
12,108
83,500
83,550
83,600
83,650
83,700
83,550
83,600
83,650
83,700
83,750
14,166
14,177
14,188
14,199
14,210
9,956
9,967
9,978
9,989
10,000
14,166
14,177
14,188
14,199
14,210
12,724
12,735
12,746
12,757
12,768
77,750
77,800
77,850
77,900
77,950
77,800
77,850
77,900
77,950
78,000
12,901
12,912
12,923
12,934
12,945
8,938
8,944
8,950
8,956
8,962
12,901
12,912
12,923
12,934
12,945
11,459
11,470
11,481
11,492
11,503
80,750
80,800
80,850
80,900
80,950
80,800
80,850
80,900
80,950
81,000
13,561
13,572
13,583
13,594
13,605
9,351
9,362
9,373
9,384
9,395
13,561
13,572
13,583
13,594
13,605
12,119
12,130
12,141
12,152
12,163
83,750
83,800
83,850
83,900
83,950
83,800
83,850
83,900
83,950
84,000
14,221
14,232
14,243
14,254
14,265
10,011
10,022
10,033
10,044
10,055
14,221
14,232
14,243
14,254
14,265
12,779
12,790
12,801
12,812
12,823
(Continued)
* This column must also be used by a qualifying widow(er).
- 75 -
Need more information or forms? Visit IRS.gov.
2020 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
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—
84,000
Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
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
14,276
14,287
14,298
14,309
14,320
10,066
10,077
10,088
10,099
10,110
14,276
14,287
14,298
14,309
14,320
12,834
12,845
12,856
12,867
12,878
87,000
87,050
87,100
87,150
87,200
87,050
87,100
87,150
87,200
87,250
14,966
14,978
14,990
15,002
15,014
10,726
10,737
10,748
10,759
10,770
14,966
14,978
14,990
15,002
15,014
13,524
13,536
13,548
13,560
13,572
90,000
90,050
90,100
90,150
90,200
90,050
90,100
90,150
90,200
90,250
15,686
15,698
15,710
15,722
15,734
11,386
11,397
11,408
11,419
11,430
15,686
15,698
15,710
15,722
15,734
14,244
14,256
14,268
14,280
14,292
84,250
84,300
84,350
84,400
84,450
84,300
84,350
84,400
84,450
84,500
14,331
14,342
14,353
14,364
14,375
10,121
10,132
10,143
10,154
10,165
14,331
14,342
14,353
14,364
14,375
12,889
12,900
12,911
12,922
12,933
87,250
87,300
87,350
87,400
87,450
87,300
87,350
87,400
87,450
87,500
15,026
15,038
15,050
15,062
15,074
10,781
10,792
10,803
10,814
10,825
15,026
15,038
15,050
15,062
15,074
13,584
13,596
13,608
13,620
13,632
90,250
90,300
90,350
90,400
90,450
90,300
90,350
90,400
90,450
90,500
15,746
15,758
15,770
15,782
15,794
11,441
11,452
11,463
11,474
11,485
15,746
15,758
15,770
15,782
15,794
14,304
14,316
14,328
14,340
14,352
84,500
84,550
84,600
84,650
84,700
84,550
84,600
84,650
84,700
84,750
14,386
14,397
14,408
14,419
14,430
10,176
10,187
10,198
10,209
10,220
14,386
14,397
14,408
14,419
14,430
12,944
12,955
12,966
12,977
12,988
87,500
87,550
87,600
87,650
87,700
87,550
87,600
87,650
87,700
87,750
15,086
15,098
15,110
15,122
15,134
10,836
10,847
10,858
10,869
10,880
15,086
15,098
15,110
15,122
15,134
13,644
13,656
13,668
13,680
13,692
90,500
90,550
90,600
90,650
90,700
90,550
90,600
90,650
90,700
90,750
15,806
15,818
15,830
15,842
15,854
11,496
11,507
11,518
11,529
11,540
15,806
15,818
15,830
15,842
15,854
14,364
14,376
14,388
14,400
14,412
84,750
84,800
84,850
84,900
84,950
84,800
84,850
84,900
84,950
85,000
14,441
14,452
14,463
14,474
14,485
10,231
10,242
10,253
10,264
10,275
14,441
14,452
14,463
14,474
14,485
12,999
13,010
13,021
13,032
13,043
87,750
87,800
87,850
87,900
87,950
87,800
87,850
87,900
87,950
88,000
15,146
15,158
15,170
15,182
15,194
10,891
10,902
10,913
10,924
10,935
15,146
15,158
15,170
15,182
15,194
13,704
13,716
13,728
13,740
13,752
90,750
90,800
90,850
90,900
90,950
90,800
90,850
90,900
90,950
91,000
15,866
15,878
15,890
15,902
15,914
11,551
11,562
11,573
11,584
11,595
15,866
15,878
15,890
15,902
15,914
14,424
14,436
14,448
14,460
14,472
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
14,496
14,507
14,518
14,529
14,540
10,286
10,297
10,308
10,319
10,330
14,496
14,507
14,518
14,529
14,540
13,054
13,065
13,076
13,087
13,098
88,000
88,050
88,100
88,150
88,200
88,050
88,100
88,150
88,200
88,250
15,206
15,218
15,230
15,242
15,254
10,946
10,957
10,968
10,979
10,990
15,206
15,218
15,230
15,242
15,254
13,764
13,776
13,788
13,800
13,812
91,000
91,050
91,100
91,150
91,200
91,050
91,100
91,150
91,200
91,250
15,926
15,938
15,950
15,962
15,974
11,606
11,617
11,628
11,639
11,650
15,926
15,938
15,950
15,962
15,974
14,484
14,496
14,508
14,520
14,532
85,250
85,300
85,350
85,400
85,450
85,300
85,350
85,400
85,450
85,500
14,551
14,562
14,573
14,584
14,595
10,341
10,352
10,363
10,374
10,385
14,551
14,562
14,573
14,584
14,595
13,109
13,120
13,131
13,142
13,153
88,250
88,300
88,350
88,400
88,450
88,300
88,350
88,400
88,450
88,500
15,266
15,278
15,290
15,302
15,314
11,001
11,012
11,023
11,034
11,045
15,266
15,278
15,290
15,302
15,314
13,824
13,836
13,848
13,860
13,872
91,250
91,300
91,350
91,400
91,450
91,300
91,350
91,400
91,450
91,500
15,986
15,998
16,010
16,022
16,034
11,661
11,672
11,683
11,694
11,705
15,986
15,998
16,010
16,022
16,034
14,544
14,556
14,568
14,580
14,592
85,500
85,550
85,600
85,650
85,700
85,550
85,600
85,650
85,700
85,750
14,606
14,618
14,630
14,642
14,654
10,396
10,407
10,418
10,429
10,440
14,606
14,618
14,630
14,642
14,654
13,164
13,176
13,188
13,200
13,212
88,500
88,550
88,600
88,650
88,700
88,550
88,600
88,650
88,700
88,750
15,326
15,338
15,350
15,362
15,374
11,056
11,067
11,078
11,089
11,100
15,326
15,338
15,350
15,362
15,374
13,884
13,896
13,908
13,920
13,932
91,500
91,550
91,600
91,650
91,700
91,550
91,600
91,650
91,700
91,750
16,046
16,058
16,070
16,082
16,094
11,716
11,727
11,738
11,749
11,760
16,046
16,058
16,070
16,082
16,094
14,604
14,616
14,628
14,640
14,652
85,750
85,800
85,850
85,900
85,950
85,800
85,850
85,900
85,950
86,000
14,666
14,678
14,690
14,702
14,714
10,451
10,462
10,473
10,484
10,495
14,666
14,678
14,690
14,702
14,714
13,224
13,236
13,248
13,260
13,272
88,750
88,800
88,850
88,900
88,950
88,800
88,850
88,900
88,950
89,000
15,386
15,398
15,410
15,422
15,434
11,111
11,122
11,133
11,144
11,155
15,386
15,398
15,410
15,422
15,434
13,944
13,956
13,968
13,980
13,992
91,750
91,800
91,850
91,900
91,950
91,800
91,850
91,900
91,950
92,000
16,106
16,118
16,130
16,142
16,154
11,771
11,782
11,793
11,804
11,815
16,106
16,118
16,130
16,142
16,154
14,664
14,676
14,688
14,700
14,712
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
14,726
14,738
14,750
14,762
14,774
10,506
10,517
10,528
10,539
10,550
14,726
14,738
14,750
14,762
14,774
13,284
13,296
13,308
13,320
13,332
89,000
89,050
89,100
89,150
89,200
89,050
89,100
89,150
89,200
89,250
15,446
15,458
15,470
15,482
15,494
11,166
11,177
11,188
11,199
11,210
15,446
15,458
15,470
15,482
15,494
14,004
14,016
14,028
14,040
14,052
92,000
92,050
92,100
92,150
92,200
92,050
92,100
92,150
92,200
92,250
16,166
16,178
16,190
16,202
16,214
11,826
11,837
11,848
11,859
11,870
16,166
16,178
16,190
16,202
16,214
14,724
14,736
14,748
14,760
14,772
86,250
86,300
86,350
86,400
86,450
86,300
86,350
86,400
86,450
86,500
14,786
14,798
14,810
14,822
14,834
10,561
10,572
10,583
10,594
10,605
14,786
14,798
14,810
14,822
14,834
13,344
13,356
13,368
13,380
13,392
89,250
89,300
89,350
89,400
89,450
89,300
89,350
89,400
89,450
89,500
15,506
15,518
15,530
15,542
15,554
11,221
11,232
11,243
11,254
11,265
15,506
15,518
15,530
15,542
15,554
14,064
14,076
14,088
14,100
14,112
92,250
92,300
92,350
92,400
92,450
92,300
92,350
92,400
92,450
92,500
16,226
16,238
16,250
16,262
16,274
11,881
11,892
11,903
11,914
11,925
16,226
16,238
16,250
16,262
16,274
14,784
14,796
14,808
14,820
14,832
86,500
86,550
86,600
86,650
86,700
86,550
86,600
86,650
86,700
86,750
14,846
14,858
14,870
14,882
14,894
10,616
10,627
10,638
10,649
10,660
14,846
14,858
14,870
14,882
14,894
13,404
13,416
13,428
13,440
13,452
89,500
89,550
89,600
89,650
89,700
89,550
89,600
89,650
89,700
89,750
15,566
15,578
15,590
15,602
15,614
11,276
11,287
11,298
11,309
11,320
15,566
15,578
15,590
15,602
15,614
14,124
14,136
14,148
14,160
14,172
92,500
92,550
92,600
92,650
92,700
92,550
92,600
92,650
92,700
92,750
16,286
16,298
16,310
16,322
16,334
11,936
11,947
11,958
11,969
11,980
16,286
16,298
16,310
16,322
16,334
14,844
14,856
14,868
14,880
14,892
86,750
86,800
86,850
86,900
86,950
86,800
86,850
86,900
86,950
87,000
14,906
14,918
14,930
14,942
14,954
10,671
10,682
10,693
10,704
10,715
14,906
14,918
14,930
14,942
14,954
13,464
13,476
13,488
13,500
13,512
89,750
89,800
89,850
89,900
89,950
89,800
89,850
89,900
89,950
90,000
15,626
15,638
15,650
15,662
15,674
11,331
11,342
11,353
11,364
11,375
15,626
15,638
15,650
15,662
15,674
14,184
14,196
14,208
14,220
14,232
92,750
92,800
92,850
92,900
92,950
92,800
92,850
92,900
92,950
93,000
16,346
16,358
16,370
16,382
16,394
11,991
12,002
12,013
12,024
12,035
16,346
16,358
16,370
16,382
16,394
14,904
14,916
14,928
14,940
14,952
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
- 76 -
2020 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
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—
Your tax is—
93,000
Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
99,000
96,000
93,000
93,050
93,100
93,150
93,200
93,050
93,100
93,150
93,200
93,250
16,406
16,418
16,430
16,442
16,454
12,046
12,057
12,068
12,079
12,090
16,406
16,418
16,430
16,442
16,454
14,964
14,976
14,988
15,000
15,012
96,000
96,050
96,100
96,150
96,200
96,050
96,100
96,150
96,200
96,250
17,126
17,138
17,150
17,162
17,174
12,706
12,717
12,728
12,739
12,750
17,126
17,138
17,150
17,162
17,174
15,684
15,696
15,708
15,720
15,732
99,000
99,050
99,100
99,150
99,200
99,050
99,100
99,150
99,200
99,250
17,846
17,858
17,870
17,882
17,894
13,366
13,377
13,388
13,399
13,410
17,846
17,858
17,870
17,882
17,894
16,404
16,416
16,428
16,440
16,452
93,250
93,300
93,350
93,400
93,450
93,300
93,350
93,400
93,450
93,500
16,466
16,478
16,490
16,502
16,514
12,101
12,112
12,123
12,134
12,145
16,466
16,478
16,490
16,502
16,514
15,024
15,036
15,048
15,060
15,072
96,250
96,300
96,350
96,400
96,450
96,300
96,350
96,400
96,450
96,500
17,186
17,198
17,210
17,222
17,234
12,761
12,772
12,783
12,794
12,805
17,186
17,198
17,210
17,222
17,234
15,744
15,756
15,768
15,780
15,792
99,250
99,300
99,350
99,400
99,450
99,300
99,350
99,400
99,450
99,500
17,906
17,918
17,930
17,942
17,954
13,421
13,432
13,443
13,454
13,465
17,906
17,918
17,930
17,942
17,954
16,464
16,476
16,488
16,500
16,512
93,500
93,550
93,600
93,650
93,700
93,550
93,600
93,650
93,700
93,750
16,526
16,538
16,550
16,562
16,574
12,156
12,167
12,178
12,189
12,200
16,526
16,538
16,550
16,562
16,574
15,084
15,096
15,108
15,120
15,132
96,500
96,550
96,600
96,650
96,700
96,550
96,600
96,650
96,700
96,750
17,246
17,258
17,270
17,282
17,294
12,816
12,827
12,838
12,849
12,860
17,246
17,258
17,270
17,282
17,294
15,804
15,816
15,828
15,840
15,852
99,500
99,550
99,600
99,650
99,700
99,550
99,600
99,650
99,700
99,750
17,966
17,978
17,990
18,002
18,014
13,476
13,487
13,498
13,509
13,520
17,966
17,978
17,990
18,002
18,014
16,524
16,536
16,548
16,560
16,572
93,750
93,800
93,850
93,900
93,950
93,800
93,850
93,900
93,950
94,000
16,586
16,598
16,610
16,622
16,634
12,211
12,222
12,233
12,244
12,255
16,586
16,598
16,610
16,622
16,634
15,144
15,156
15,168
15,180
15,192
96,750
96,800
96,850
96,900
96,950
96,800
96,850
96,900
96,950
97,000
17,306
17,318
17,330
17,342
17,354
12,871
12,882
12,893
12,904
12,915
17,306
17,318
17,330
17,342
17,354
15,864
15,876
15,888
15,900
15,912
99,750
99,800
99,800
99,850
99,850
99,900
99,900
99,950
99,950 100,000
18,026
18,038
18,050
18,062
18,074
13,531
13,542
13,553
13,564
13,575
18,026
18,038
18,050
18,062
18,074
16,584
16,596
16,608
16,620
16,632
94,000
97,000
94,000
94,050
94,100
94,150
94,200
94,050
94,100
94,150
94,200
94,250
16,646
16,658
16,670
16,682
16,694
12,266
12,277
12,288
12,299
12,310
16,646
16,658
16,670
16,682
16,694
15,204
15,216
15,228
15,240
15,252
97,000
97,050
97,100
97,150
97,200
97,050
97,100
97,150
97,200
97,250
17,366
17,378
17,390
17,402
17,414
12,926
12,937
12,948
12,959
12,970
17,366
17,378
17,390
17,402
17,414
15,924
15,936
15,948
15,960
15,972
94,250
94,300
94,350
94,400
94,450
94,300
94,350
94,400
94,450
94,500
16,706
16,718
16,730
16,742
16,754
12,321
12,332
12,343
12,354
12,365
16,706
16,718
16,730
16,742
16,754
15,264
15,276
15,288
15,300
15,312
97,250
97,300
97,350
97,400
97,450
97,300
97,350
97,400
97,450
97,500
17,426
17,438
17,450
17,462
17,474
12,981
12,992
13,003
13,014
13,025
17,426
17,438
17,450
17,462
17,474
15,984
15,996
16,008
16,020
16,032
94,500
94,550
94,600
94,650
94,700
94,550
94,600
94,650
94,700
94,750
16,766
16,778
16,790
16,802
16,814
12,376
12,387
12,398
12,409
12,420
16,766
16,778
16,790
16,802
16,814
15,324
15,336
15,348
15,360
15,372
97,500
97,550
97,600
97,650
97,700
97,550
97,600
97,650
97,700
97,750
17,486
17,498
17,510
17,522
17,534
13,036
13,047
13,058
13,069
13,080
17,486
17,498
17,510
17,522
17,534
16,044
16,056
16,068
16,080
16,092
94,750
94,800
94,850
94,900
94,950
94,800
94,850
94,900
94,950
95,000
16,826
16,838
16,850
16,862
16,874
12,431
12,442
12,453
12,464
12,475
16,826
16,838
16,850
16,862
16,874
15,384
15,396
15,408
15,420
15,432
97,750
97,800
97,850
97,900
97,950
97,800
97,850
97,900
97,950
98,000
17,546
17,558
17,570
17,582
17,594
13,091
13,102
13,113
13,124
13,135
17,546
17,558
17,570
17,582
17,594
16,104
16,116
16,128
16,140
16,152
95,000
$100,000
or over
use the Tax
Computation
Worksheet
98,000
95,000
95,050
95,100
95,150
95,200
95,050
95,100
95,150
95,200
95,250
16,886
16,898
16,910
16,922
16,934
12,486
12,497
12,508
12,519
12,530
16,886
16,898
16,910
16,922
16,934
15,444
15,456
15,468
15,480
15,492
98,000
98,050
98,100
98,150
98,200
98,050
98,100
98,150
98,200
98,250
17,606
17,618
17,630
17,642
17,654
13,146
13,157
13,168
13,179
13,190
17,606
17,618
17,630
17,642
17,654
16,164
16,176
16,188
16,200
16,212
95,250
95,300
95,350
95,400
95,450
95,300
95,350
95,400
95,450
95,500
16,946
16,958
16,970
16,982
16,994
12,541
12,552
12,563
12,574
12,585
16,946
16,958
16,970
16,982
16,994
15,504
15,516
15,528
15,540
15,552
98,250
98,300
98,350
98,400
98,450
98,300
98,350
98,400
98,450
98,500
17,666
17,678
17,690
17,702
17,714
13,201
13,212
13,223
13,234
13,245
17,666
17,678
17,690
17,702
17,714
16,224
16,236
16,248
16,260
16,272
95,500
95,550
95,600
95,650
95,700
95,550
95,600
95,650
95,700
95,750
17,006
17,018
17,030
17,042
17,054
12,596
12,607
12,618
12,629
12,640
17,006
17,018
17,030
17,042
17,054
15,564
15,576
15,588
15,600
15,612
98,500
98,550
98,600
98,650
98,700
98,550
98,600
98,650
98,700
98,750
17,726
17,738
17,750
17,762
17,774
13,256
13,267
13,278
13,289
13,300
17,726
17,738
17,750
17,762
17,774
16,284
16,296
16,308
16,320
16,332
95,750
95,800
95,850
95,900
95,950
95,800
95,850
95,900
95,950
96,000
17,066
17,078
17,090
17,102
17,114
12,651
12,662
12,673
12,684
12,695
17,066
17,078
17,090
17,102
17,114
15,624
15,636
15,648
15,660
15,672
98,750
98,800
98,850
98,900
98,950
98,800
98,850
98,900
98,950
99,000
17,786
17,798
17,810
17,822
17,834
13,311
13,322
13,333
13,344
13,355
17,786
17,798
17,810
17,822
17,834
16,344
16,356
16,368
16,380
16,392
* This column must also be used by a qualifying widow(er).
- 77 -
Need more information or forms? Visit IRS.gov.
2020 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.
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 $163,300 $
× 24% (0.24)
$
$ 5,920.50
$
Over $163,300 but not over $207,350
$
× 32% (0.32)
$
$ 18,984.50
$
Over $207,350 but not over $518,400
$
× 35% (0.35)
$
$ 25,205.00
$
Over $518,400
$
× 37% (0.37)
$
$ 35,573.00
$
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that
applies to you.
Taxable income.
If line 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 $171,050 $
× 22% (0.22)
$
$ 8,420.00
$
Over $171,050 but not over $326,600
$
× 24% (0.24)
$
$ 11,841.00
$
Over $326,600 but not over $414,700
$
× 32% (0.32)
$
$ 37,969.00
$
Over $414,700 but not over $622,050
$
× 35% (0.35)
$
$ 50,410.00
$
Over $622,050
$
× 37% (0.37)
$
$ 62,851.00
$
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 $163,300 $
× 24% (0.24)
$
$ 5,920.50
$
Over $163,300 but not over $207,350
$
× 32% (0.32)
$
$ 18,984.50
$
Over $207,350 but not over $311,025
$
× 35% (0.35)
$
$ 25,205.00
$
Over $311,025
$
× 37% (0.37)
$
$ 31,425.50
$
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 $163,300 $
× 24% (0.24)
$
$ 7,362.00
$
Over $163,300 but not over $207,350
$
× 32% (0.32)
$
$ 20,426.00
$
Over $207,350 but not over $518,400
$
× 35% (0.35)
$
$ 26,646.50
$
Over $518,400
$
× 37% (0.37)
$
$ 37,014.50
$
Need more information or forms? Visit IRS.gov.
-78-
General
Information
How To Avoid Common
Mistakes
Mistakes can delay your refund or result
in notices being sent to you. One of the
best ways to file an accurate return is to
file electronically. Tax software does the
math for you and will help you avoid
mistakes. You may be eligible to use
free tax software that will take the
guesswork out of preparing your return.
Free File makes available free
brand-name software and free e-file.
Visit IRS.gov/FreeFile for details. Join
the eight in 10 taxpayers who get their
refunds faster by using direct deposit
and e-file.
• File your return on a standard size
sheet of paper. Cutting the paper may
cause problems in processing your return.
• Make sure you entered the correct
name and social security number (SSN)
for each dependent you claim in the Dependents section. Check that each dependent's name and SSN agrees with his
or her social security card. For each
child under age 17 who is a qualifying
child for the child tax credit or each dependent who qualifies 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.
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.
• 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 children you have.
• Remember to sign and date Form
1040 or 1040-SR and enter your occupation(s).
• Attach your Form(s) W-2 and other required forms and schedules. Put all
forms and schedules in the proper order.
See Assemble Your Return, earlier.
• If you owe tax and are paying by
check or money order, be sure to include
all the required information on your payment. See the instructions for line 37 for
details.
• Make sure to check Where Do You
File? before mailing your return. Over
the next several years, the IRS will be
reducing the number of paper tax return
processing sites. Because of this, you
may need to mail your return to a different address than you have in the past.
• Don’t file more than one original
return for the same year, even if you
haven't gotten your refund or haven't
heard from the IRS since you filed. Filing more than one original return for the
same year, or sending in more than one
copy of the same return (unless we ask
you to do so), could delay your refund.
• Make sure that if you, your spouse,
with whom you are filing a joint return,
or your dependent was enrolled in Marketplace coverage and advance payments of the premium tax credit were
made for the coverage, that you attach
-79-
Form 8962. 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 2021
You can use the Tax
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 2021 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 2021 is $1,000 or more,
see Form 1040-ES and Pub. 505 for a
worksheet you can use to see if you have
to make estimated tax payments. For
more details, see Pub. 505.
Secure Your Tax
Records From Identity
Theft
Identity theft occurs when someone uses
your personal information, such as your
name, social security number (SSN), or
other identifying information, without
your permission, to commit fraud or 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.
solved through normal channels, may be
eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS
by calling the National Taxpayer Advocate helpline at 877-777-4778. People
who are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD
equipment
can
call
800-829-4059. Deaf or hard-of-hearing
individuals can also contact the IRS
through relay services such as the Federal Relay Service, available at
www.gsa.gov/fedrelay.
Protect yourself from suspicious
emails or phishing schemes. Phishing
is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most
common form is sending an email to a
user falsely claiming to be an established legitimate enterprise in an attempt to
scam the user into surrendering private
information that will be used for identity
theft.
The IRS doesn't initiate contacts 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 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.
If you receive an unsolicited email
claiming to be from the IRS, forward the
message to [email protected]. You may
also report misuse of the IRS name,
logo, forms, or other IRS property to the
Treasury Inspector General for Tax Administration toll free at 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 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.
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 re-
Visit IRS.gov and enter “identity
theft” in the search box to learn more
about identity theft and how to reduce
your risk.
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.
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How Do You Make a Gift
To Reduce Debt Held By
the Public?
If you wish to do so, make a check payable to “Bureau of the Fiscal Service.”
You can send it to: Bureau of the Fiscal
Service, Attn: Dept G, P.O. Box 2188,
Parkersburg, WV 26106-2188. Or you
can enclose the check with your income
tax return when you file. In the memo
section of the check, make a note that it
is a gift to reduce the debt held by the
public. Don’t add your gift to any tax
you may owe. See the instructions for
line 37 for details on how to pay any tax
you owe. For information on how to
make this type of gift online, go to
www.treasurydirect.gov and click on
“How to Make a Contribution to Reduce
the Debt.”
You may be able to deduct this
TIP gift on your 2021 tax return.
How Long Should
Records Be Kept?
Keep a copy of your tax return, worksheets you used, and records of all items
appearing on it (such as Forms W-2 and
1099) until the statute of limitations runs
out for that return. Usually, this is 3
years from the date the return was due or
filed or 2 years from the date the tax was
paid, whichever is later. You should
keep some records longer. For example,
keep property records (including those
on your home) as long as they are needed to figure the basis of the original or
replacement property. For more details,
see chapter 1 of Pub. 17.
Amended Return
File Form 1040-X to change a return
you already filed. Generally, Form
1040-X must be filed within 3 years after the date the original return was filed
or within 2 years after the date the tax
was paid, whichever is later. But you
may have more time to file Form
1040-X if you live in a federally declared disaster area or you are physically
or mentally unable to manage your financial affairs. See Pub. 556 for details.
Use the Where's My Amended Return
application on IRS.gov to track the sta-
tus 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 2020, the taxpayer's spouse or personal representative may have to file and
sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge
of the deceased taxpayer's property. If
the deceased taxpayer didn't have to file
a return but had tax withheld, a return
must be filed to get a refund. The person
who files the return must enter “Deceased,” the deceased taxpayer's name,
and the date of death across the top of
the return. If this information isn't provided, it may delay the processing of the
return.
If your spouse died in 2020 and you
didn't remarry in 2020, or if your spouse
died in 2021 before filing a return for
2020, you can file a joint return. A joint
return should show your spouse's 2020
income before death and your income
for all of 2020. Enter “Filing as surviving spouse” in the area where you sign
the return. If someone else is the personal representative, he or she must also
sign.
The surviving spouse or personal representative should promptly notify all
payers of income, including financial institutions, of the taxpayer's death. This
will ensure the proper reporting of in-
come earned by the taxpayer's estate or
heirs. A deceased taxpayer's social security number shouldn't be used for tax
years after the year of death, except for
estate tax return purposes.
Claiming a Refund for a
Deceased Taxpayer
If you are filing a joint return as a surviving spouse, you only need to file the
tax return to claim the refund. If you are
a court-appointed representative, file the
return and include a copy of the certificate that shows your appointment. All
other filers requesting the deceased taxpayer's refund must file the return and
attach Form 1310.
For more details, use Tax Topic 356
or see Pub. 559.
Past Due Returns
If you or someone you know needs to
file past due tax returns, use Tax Topic
153 or go to IRS.gov/Individuals for
help in filing those returns. Send the return to the address that applies to you in
the latest Form 1040 and 1040-SR instructions. For example, if you are filing
a 2017 return in 2021, use the address at
the end of these instructions. However,
if you got an IRS notice, mail the return
to the address in the notice.
How To Get Tax Help
If you have questions about a tax issue,
need help preparing your tax return, or
want to download free publications,
forms, or instructions, go to IRS.gov and
find resources that can help you right
away.
Preparing and filing your tax return.
Find free options to prepare and file
your return on IRS.gov or in your local
community if you qualify.
The Volunteer Income Tax Assistance (VITA) program offers free tax
help to people who generally make
$57,000 or less, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their
own tax returns. The Tax Counseling for
the Elderly (TCE) program offers free
tax help for all taxpayers, particularly
those who are 60 years of age and older.
TCE volunteers specialize in answering
questions about pensions and retirement-related issues unique to seniors.
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You can go to IRS.gov to see your
options for preparing and filing your return, which include the following.
• Free File. Go to IRS.gov/FreeFile.
See if you qualify to use brand-name
software to prepare and e-file your federal tax return for free.
• VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call
800-906-9887 to find the nearest VITA
location for free tax return preparation.
• TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call
888-227-7669 to find the nearest TCE
location for free tax return preparation.
Getting answers to your tax law questions. On IRS.gov, get answers to your
tax questions anytime, anywhere.
• Go to IRS.gov/Help for a variety of
tools that will help you get answers to
some of the most common tax questions.
• Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask
you questions on a number of tax law
topics and provide answers. You can
print the entire interview and the final
response for your records.
• Go to IRS.gov/Pub17 to get Pub.
17, Your Federal Income Tax for Individuals, which features details on
tax-saving opportunities, 2020 tax
changes, and thousands of interactive
links to help you find answers to your
questions. View it online in HTML, as a
PDF, or download it to your mobile device as an eBook.
• You may also be able to access tax
law information in your electronic filing
software.
Getting tax forms and publications.
Go to IRS.gov/Forms to view, download, or print all of the forms and publications you may need. You can also
download and view popular tax publications and instructions (including the
1040 and 1040-SR instructions) on mobile devices as an eBook at no charge.
Or, you can go to IRS.gov/OrderForms
to place an order and have forms mailed
to you within 10 business days.
Access your online account (Individual taxpayers only). Go to IRS.gov/
Account to securely access information
about your federal tax account.
• View the amount you owe, pay online, or set up an online payment agreement.
• Access your tax records online.
• Review the past 24 months of your
payment history.
• Go to IRS.gov/SecureAccess to review the required identity authentication
process.
Using direct deposit. The fastest way
to receive a tax refund is to combine
direct deposit and IRS e-file. Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use
direct deposit to receive their refund.
IRS issues more than 90% of refunds in
less than 21 days.
Refund timing for returns claiming
certain credits. The IRS can’t issue
refunds before mid-February 2021 for
returns that claimed the earned income
credit (EIC) or the additional child tax
credit (ACTC). This applies to the entire
refund, not just the portion associated
with these credits.
Getting a transcript or copy of a return. The quickest way to get a copy of
your tax transcript is to go to IRS.gov/
Transcripts. Click on either “Get Transcript Online” or “Get Transcript by
Mail” to order a copy of your transcript.
If you prefer, you can:
• Order your transcript by calling
800-908-9946.
• Mail Form 4506-T or Form
4506T-EZ (both available on IRS.gov).
Using online tools to help prepare
your return. Go to IRS.gov/Tools for
the following.
• The Earned Income Tax Credit
Assistant (IRS.gov/EIC) determines if
you are eligible for the EIC.
• The Online EIN Application
(IRS.gov/EIN) helps you get an employer identification number.
• The Tax Withholding Estimator
(IRS.gov/W4App) estimates the amount
you should have withheld from your
paycheck for federal income tax purposes.
• The First Time Homebuyer Credit
Account Look-up (IRS.gov/Homebuyer)
tool provides information on your repayments and account balance.
• The Sales Tax Deduction
Calculator (IRS.gov/SalesTax) figures
the amount you can claim if you itemize
deductions on Schedule A (Form 1040),
choose not to claim state and local income taxes, and you didn’t save your receipts showing the sales tax you paid.
Resolving tax-related identity theft issues.
• The IRS doesn’t initiate contact
with taxpayers by email or telephone to
request personal or financial information. This includes any type of electronic
communication, such as text messages
and social media channels.
• Go to IRS.gov/IDProtection for information and videos.
• If your SSN has been lost or stolen
or you suspect you are a victim of
tax-related
identity
theft,
visit
IRS.gov/ID to learn what steps you
should take.
• See Secure Your Tax Records
From Identity Theft under General Information, earlier.
Checking on the status of your refund.
• Go to IRS.gov/Refunds.
• The IRS can’t issue refunds before
mid-February 2021 for returns that
claimed the EIC or ACTC. This applies
to the entire refund, not just the portion
associated with these credits.
• Download the official IRS2Go app
to your mobile device to check your refund status.
• Call the automated refund hotline
at 800-829-1954. See Refund Information, later.
Making a tax payment. The IRS uses
the latest encryption technology to ensure your electronic payments are safe
and secure. You can make electronic
payments online, by phone, and from a
mobile device using the IRS2Go app.
Paying electronically is quick, easy, and
faster than mailing in a check or money
order. Go to IRS.gov/Payments to make
a payment using any of the following
options.
• IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.
• Debit or credit card: Choose an
approved payment processor to pay online, by phone, and by mobile device.
• Electronic Funds Withdrawal:
Offered only when filing your federal
taxes using tax return preparation software or through a tax professional.
• Electronic Federal Tax Payment
System: Best option for businesses. Enrollment is required.
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• Check or money order: Mail
your payment to the address listed on
the notice or instructions.
• Cash: You may be able to pay
your taxes with cash at a participating
retail store.
What if I can’t pay now? Go to
IRS.gov/Payments for more information
about your options.
• Apply for an online payment
agreement (IRS.gov/OPA) to meet your
tax obligation in monthly installments if
you can't pay your taxes in full today.
Once you complete the online process,
you will receive immediate notification
of whether your agreement has been approved.
• Use the Offer in Compromise PreQualifier (IRS.gov/OIC) to see if you
can settle your tax debt for less than the
full amount you owe.
Checking the status of an amended return. Go to IRS.gov/WMAR to track the
status of Form 1040-X amended returns.
Please note that it can take up to 3
weeks from the date you mailed your
amended return for it to show up in our
system and processing it can take up to
16 weeks.
Understanding an IRS notice or letter.
Go to IRS.gov/Notices to find additional
information about responding to an IRS
notice or letter.
Contacting your local IRS office.
Keep in mind, many questions can be
answered on IRS.gov without visiting an
IRS Tax Assistance Center (TAC). Go
to IRS.gov/LetUsHelp for the topics people ask about most. If you still need
help, IRS TACs provide help when a tax
issue can’t be handled online or by
phone. All TACs now provide service
by appointment so you’ll know in advance that you can get the service you
need without long wait times. Before
you visit, go to IRS.gov/TACLocator to
find the nearest TAC, check hours,
available services, and appointment options.
Watching IRS videos. The IRS Video
portal, IRSvideos.gov, contains video
and audio presentations for individuals,
small businesses, and tax professionals.
IRS social media. The IRS uses social
media tools to share the latest information on tax changes, scam alerts, initiatives, products, and services. Connect
with the IRS through the following social media tools: IRS2Go mobile app,
Twitter, Facebook, LinkedIn, and Instagram.
• https://www.facebook.com/IRS.
• https://www.twitter.com/IRSnews.
• https://www.instagram.com/
irsnews.
• https://www.linkedin.com/
company/irs.
• https://www.youtube.com/user/
irsvideos.
• https://www.irs.gov/newsroom/
irs2goapp.
At the IRS, privacy and security are
paramount. We use these tools to share
public information with you. Don't post
your social security number or other
confidential information on social media
sites. Always protect your identity when
using any social networking site.
We will not be able to answer personal tax or account questions on any of
these sites.
Getting tax information in other languages. For taxpayers whose native
language isn't English, we have the following resources available. Taxpayers
can find information on IRS.gov in the
following languages.
• Spanish (IRS.gov/Spanish).
• Chinese (IRS.gov/Chinese).
• Vietnamese (IRS.gov/Vietnamese).
• Korean (IRS.gov/Korean).
• Russian (IRS.gov/Russian).
The
IRS
TACs
provide
over-the-phone interpreter service in
over 170 languages, and the service is
available free to taxpayers.
Interest and Penalties
You don’t have to figure the amount of
any interest or penalties you may owe.
We will send you a bill for any amount
due.
If you choose to include interest or
penalties (other than the estimated tax
penalty) with your payment, identify and
enter the amount in the bottom margin
of Form 1040 or 1040-SR, page 2. Don’t
include interest or penalties (other than
the estimated tax penalty) in the amount
you owe on line 37.
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
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fraudulent. If your return is more than
60 days late, the minimum penalty will
be $435 or the amount of any tax you
owe, whichever is smaller.
Late payment of tax. If you pay your
taxes late, the penalty is usually 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,
IRS.gov/irb/
available
at
2010-17_IRB#NOT-2010-33.
Other. Other penalties can be imposed
for, among other things, negligence,
substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and
fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 17 for details on some
of these penalties.
Refund Information
To check the status
of your refund, go
to IRS.gov/Refunds
or use the free IRS2Go app, 24 hours a
day, 7 days a week. Information about
your refund will generally be available
within 24 hours after the IRS receives
your e-filed return or 4 weeks after you
mail a paper return. But if you filed
Form 8379 with your return, allow 14
weeks (11 weeks if you filed electronically) before checking your refund status.
The IRS can’t issue refunds before
mid-February 2021 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.
Where's My Refund will provide an
actual personalized refund date as soon
as the IRS processes your tax return and
approves your refund.
Updates to refund status are
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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Refund information is also available
in Spanish at IRS.gov/Spanish and
800-829-1954.
Instructions for Schedule 1
Additional Income and Adjustments To Income
General Instructions
Use Schedule 1 to report income or adjustments to income that can’t be entered directly on Form 1040, 1040-SR,
or 1040-NR.
Additional income is entered on
Schedule 1, lines 1 through 8. The
amount on line 9 of Schedule 1 is entered on Form 1040, 1040-SR, or
1040-NR, line 8.
Adjustments to income are entered on
Schedule 1, lines 10 through 22. The
amount on line 22 is entered on Form
1040, 1040-SR, or 1040-NR, line 10a.
Additional Income
Line 1
Taxable Refunds, Credits, or
Offsets of State and Local
Income Taxes
None of your refund is taxable
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 2020,
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 2020 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 2020 estimated state or
local income tax, the amount applied is
treated as received in 2020. If the refund
was for a tax you paid in 2019 and you
deducted state and local income taxes on
your 2019 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 2020
that is for a tax year other than 2019.
2. You received a refund other than
an income tax refund, such as a general
sales tax or real property tax refund, in
2020 of an amount deducted or credit
claimed in an earlier year.
3. You had taxable income on your
2019 Form 1040 or 1040-SR, line 11b,
but no tax on your Form 1040 or
1040-SR, line 12a, because of the 0%
tax rate on net capital gain and qualified
dividends in certain situations.
4. Your 2019 state and local income
tax refund is more than your 2019 state
and local income tax deduction minus
the amount you could have deducted as
your 2019 state and local general sales
taxes.
5. You made your last payment of
2019 estimated state or local income tax
in 2020.
6. You owed alternative minimum
tax in 2019.
7. You couldn't use the full amount
of credits you were entitled to in 2019
because the total credits were more than
the amount shown on your 2019 Form
1040 or 1040-SR, line 12a.
8. You could be claimed as a dependent by someone else in 2019.
9. You received a refund because of
a jointly filed state or local income tax
return, but you aren't filing a joint 2020
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.
3.
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 2019 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 2019 (generally, this is the amount reported on your 2019 Schedule A, line 5d), more than the
amount on your 2019 Schedule A, line 5e?
No. Enter the amount from line 1 on line 3 and go to line 4.
Yes. Subtract the amount on your 2019 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 2019 (generally, this is the amount
reported on your 2019 Schedule A, line 5d).
Is the amount on line 1 more than the amount on line 2?
No.
STOP
2.
None of your refund is taxable.
Yes. Subtract line 2 from line 1.
4.
1.
3.
Enter your total itemized deductions from your 2019 Schedule A, line 17.
4.
Note. If the filing status on your 2019 Form 1040 or 1040-SR was married filing separately and
your spouse itemized deductions in 2019, 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
2019 Form 1040 or 1040-SR.
•
•
•
6.
Single or married filing separately—$12,200
Married filing jointly or qualifying widow(er)—$24,400
Head of household—$18,350
5.
Check any boxes that apply.*
You were born before January 2, 1955.
You are blind.
Spouse was born before January 2, 1955.
Spouse is blind.
No boxes checked. Enter -0-.
Multiply the number of boxes checked by $1,300 ($1,650
if your 2019 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.
Line 7
Unemployment Compensation
You should receive a Form 1099-G
showing in box 1 the total unemployment compensation paid to you in 2020.
Report this amount on line 7. However,
if you made contributions to a governmental unemployment compensation
program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you
report on line 7 by those contributions.
If you are itemizing deductions, see the
instructions on Form 1099-G.
Your state may issue separate
Forms 1099-G for unemployCAUTION ment
compensation received
from the state and the additional $600 a
week federal unemployment compensation related to coronavirus relief. Include all unemployment compensation
received on line 7.
!
If you received an overpayment of
unemployment compensation in 2020
and you repaid any of it in 2020, 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 2020, 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 2020, 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.
Line 8
Other Income
!
CAUTION
Do not report on this line any
income from self-employment
or fees received as a notary
public. Instead, you must use Schedule C, even if you don’t have any business expenses. Also don’t report on
line 8 any nonemployee compensation
shown on Form 1099-MISC or
1099-NEC (unless it isn't self-employment income, such as income from a
hobby or a sporadic activity). Instead,
see the Instructions for Recipient included on Form 1099-MISC or 1099-NEC
to find out where to report that income.
Form 1099-K may also include nonemployee compensation. Don't report it
on line 8. For more information about
what is being reported on Form 1099-K,
see the Instructions for Payee included
on that form and visit IRS.gov/Gig.
Taxable income. Use line 8 to report
any taxable income not reported elsewhere on your return or other schedules.
List the type and amount of income. If
necessary, include a statement showing
the required information. For more details, see Miscellaneous Income in Pub.
525.
Examples of income to report on
line 8 include the following.
• Most prizes and awards. But see
Olympic and Paralympic medals and
USOC prize money, later.
• Jury duty pay. Also see the instructions for line 22.
• Alaska Permanent Fund dividends.
• Reimbursements or other amounts
received for items deducted in an earlier
year, such as medical expenses, real estate taxes, general sales taxes, or home
mortgage interest. See Recoveries in
Pub. 525 for details on how to figure the
amount to report.
• Income from the rental of personal
property if you engaged in the rental for
profit but were not in the business of
renting such property. Also see the instructions for line 22.
• Income from an activity not engaged in for profit. See Pub. 535.
• Amounts deemed to be income
from a health savings account (HSA) because you didn't remain an eligible individual during the testing period. See
Form 8889, Part III.
• Gambling winnings, including lotteries, raffles, a lump-sum payment from
the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for
Schedule A, line 16.
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Attach Form(s) W-2G to Form
TIP 1040 or 1040-SR if any federal
income tax was withheld.
• 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 8.
• Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property
within 3 years of the contribution. See
Recapture if no exempt use in Pub. 526.
• Canceled debts. These amounts
may be shown in box 2 of Form 1099-C.
However, part or all of your income
from the cancellation of debt may be
nontaxable. See Pub. 4681 or go to
IRS.gov and enter “canceled debt” or
“foreclosure” in the search box.
• Taxable part of disaster relief payments. See Pub. 525 to figure the 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 2020 or,
in the case of distributions from an ESA,
they are more than the qualified education expenses of the designated beneficiary in 2020; 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.
!
• Taxable distributions from a health
savings account (HSA) or an Archer
MSA. Distributions from these accounts
may be taxable if (a) they are more than
the unreimbursed qualified medical expenses of the account beneficiary or account holder in 2020, and (b) they were
not included in a qualified rollover. See
Pub. 969.
You may have to pay an additional tax if you received a taxCAUTION able distribution from an HSA
or an Archer MSA. See the Instructions
for Form 8889 for HSAs or the Instructions for Form 8853 for Archer MSAs.
!
• 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. Enter “ABLE” and
the taxable amount on the dotted line
next to line 8. 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.
!
•
Net section 965 inclusion. If you
have a net section 965 inclusion (the
section 965(a) inclusion less the corresponding section 965(c) deduction) for
2020, enter “SEC 965” and the net inclusion amount on the dotted line next to
line 8. You must also complete and attach Form 965 and Form 965-A to your
return.
• If, as a result of an election under
section 965(n), the amount of the net operating loss for the taxable year is determined without regard to relevant section
965-related amounts (the “reduction
amount”), the reduction amount is included in other income on line 8. If, as a result of an election under section 965(n),
the taxable income to be reduced by net
operating loss carryovers or carrybacks
is reduced, the net operating loss deduction on line 8 is reduced by the reduction
amount.
• Section 951A requires U.S. shareholders of controlled foreign corporations to report their global intangible
low-taxed income (GILTI) in taxable income. Include the amount figured on
Form 8992 and attach a copy of the form
to your return. If you have a Form 5471
reporting requirement, attach a copy of
Form 5471 to your return.
Nontaxable income. Don’t report any
nontaxable income on line 8. 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.
• Any Pay-for-Performance Success
Payments that reduce the principal balance of your home mortgage under the
Home Affordable Modification Program.
• Life insurance proceeds received
because of someone's death (other than
from certain employer-owned life insurance contracts).
• Gifts and bequests. However, if
you received a gift or bequest from a
foreign person of more than $16,649,
you may have to report information
about it on Form 3520, Part IV. See the
Instructions for Form 3520.
Net operating loss (NOL) deduction.
Include on line 8 any NOL deduction
from an earlier year. Subtract it from
any income on line 8 and enter the result. If the result is less than zero, enter
it in parentheses. On the dotted line next
to line 8, enter “NOL” and show the
amount of the deduction in parentheses.
See Pub. 536 for details.
Medicaid waiver payments to care
provider. Certain Medicaid waiver
payments you received for caring for
someone living in your home with you
may be nontaxable. If these payments
were reported to you in box 1 of Form(s)
W-2, include the amount on Form 1040
or 1040-SR, line 1. Also include on
line 1 any Medicaid waiver payments
you received that you choose to include
in earned income for purposes of claiming a credit or other tax benefit, even if
you did not receive a Form W-2 report-
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ing these payments. On line 8, subtract
the nontaxable amount of the payments
from any income on line 8 and enter the
result. If the result is less than zero, enter it in parentheses. Enter “Notice
2014-7” and the nontaxable amount on
the dotted line next to line 8. For more
information about these payments, see
Pub. 525.
Olympic and Paralympic medals and
USOC prize money. The value of
Olympic and Paralympic medals and the
amount of United States Olympic Committee 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 8,
then subtract it by including it on
line 22, along with any other write-in
adjustments. On the dotted line next to
line 22, enter the nontaxable amount and
identify as “USOC.”
Adjustments to
Income
Line 10
Educator Expenses
If you were an eligible educator in 2020,
you can deduct on line 10 up to $250 of
qualified expenses you paid in 2020. If
you and your spouse are filing jointly
and both of you were eligible educators,
the maximum deduction is $500. However, neither spouse can deduct more
than $250 of his or her qualified expenses on line 10. An eligible educator is a
kindergarten through grade 12 teacher,
instructor, counselor, principal, or aide
who worked in a school for at least 900
hours during a school year.
Qualified expenses include ordinary
and necessary expenses paid:
• For professional development
courses you have taken related to the
curriculum you teach or to the students
you teach; or
• In connection with books, supplies, equipment (including computer
equipment, software, and services), and
other materials used in the classroom.
An ordinary expense is one that is
common and accepted in your educational field. A necessary expense is one
that is helpful and appropriate for your
profession as an educator. An expense
doesn’t have to be required to be considered necessary.
Qualified expenses include
TIP amounts paid or incurred after
March 12, 2020, 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 11
Certain Business Expenses of
Reservists, Performing Artists,
and Fee-Basis Government
Officials
Include the following deductions on
line 11.
• 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 12
Health Savings Account (HSA)
Deduction
You may be able to take this deduction
if contributions (other than employer
contributions, rollovers, and qualified
HSA funding distributions from an IRA)
were made to your HSA for 2020. See
Form 8889.
Line 13
Moving Expenses
You can deduct moving expenses if you
are a member of the Armed Forces on
active duty and due to a military order
you move because of a permanent
change of station. Use Tax Topic 455 or
see Form 3903.
Line 14
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.
Line 15
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 16
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
2020, 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
Forms 1040 and 1040-SR).
One of the following statements must
be true.
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• You were self-employed and had a
net profit for the year reported on
Schedule C or F.
• You were a partner with net earnings from self-employment.
• You used one of the optional
methods to figure your net earnings
from self-employment on Schedule SE.
• You received wages in 2020 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 2020 and you also report the premium payments or reimbursements as
wages on Form 1040 or 1040-SR, line 1.
But if you were also eligible to participate in any subsidized health plan
maintained by your or your spouse's employer for any month or part of a month
in 2020, 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
Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 16
Before you begin:
If, during 2020, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA
(ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation
pension payee, see the Instructions for Form 8885 to figure the amount to enter on line 1 of this worksheet.
Be sure you have read the Exceptions in the instructions for this line to see if you can use this worksheet instead of Pub. 535 to figure your deduction.
1. Enter the total amount paid in 2020 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2020 for you, your
spouse, and your dependents. Your insurance can also cover your child who was under age 27 at
the end of 2020, 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 14 and 15. 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 16. Don’t include this amount in figuring any medical expense deduction
on Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
3.
*If you used either optional method to figure your net earnings from self-employment, 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.
of 2020, don’t use amounts paid for coverage for that month to figure the deduction.
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 Pub. 535.
If you qualify to take the deduction,
use the Self-Employed Health Insurance
Deduction Worksheet to figure the
amount you can deduct.
Exceptions. Use Pub. 535 instead of
the Self-Employed Health Insurance Deduction Worksheet in these instructions
to figure your deduction if any of the
following applies.
• You had more than one source of
income subject to self-employment tax.
• You file Form 2555.
• You are using amounts paid for
qualified long-term care insurance to
figure the deduction.
Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax
credit were made or you are claiming
the premium tax credit.
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Line 17
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 18a, 18b, and 18c
Alimony Paid
Line 18a
If you made payments to or for your
spouse or former spouse under a divorce
or separation agreement entered into on
or before December 31, 2018, you may
be able to take this deduction. You can't
take a deduction for alimony payments
you made to or for your spouse if you
entered into your divorce or separation
agreement after December 31, 2018, or
if you entered into the agreement on or
before December 31, 2018, and the
agreement was changed after December
31, 2018, to expressly provide that alimony received is not included in your
former spouse's income. Use Tax Topic
452 or see Pub. 504.
Line 18c
On line 18c, enter the month and year of
your original divorce or separation
agreement that relates to this deduction
for alimony paid.
Line 19
IRA Deduction
If you made any nondeductible
TIP contributions to a traditional
individual retirement arrangement (IRA) for 2020, you must report
them on Form 8606.
You no longer need to be
TIP younger than age 701/2 to take
a deduction for your contributions to an IRA.
If you made contributions to a traditional IRA for 2020, 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
June 1, 2021, that shows all contributions to your traditional IRA for 2020.
Use the IRA Deduction Worksheet to
figure the amount, if any, of your IRA
deduction. But read the following
10-item list before you fill in the worksheet.
1. 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 2020, 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 2020 that you deducted for 2019,
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 14 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 19.
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
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how to report these repayments, see
Qualified reservist repayments in Pub.
590-A.
10. If the total of your IRA deduction
on line 19 plus any nondeductible contribution to your traditional IRAs shown
on Form 8606 is less than your total traditional IRA contributions for 2020, 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.
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
2020.
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 19
Before you begin:
1a.
b.
2.
3.
4.
5.
6.
Be sure you have read the 10-item list in the instructions for this line. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 22 (see the instructions for
Schedule 1, line 22).
If you are married filing separately and you lived apart from your spouse for all of 2020, enter “D” on the dotted
line next to Schedule 1, line 19. 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 Plan?)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.
Yes
No
If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . 1b.
Yes
No
Next. If you checked “No” on line 1a (and “No” on line 1b if married filing
jointly), skip lines 2 through 6, enter the applicable amount below on line 7a
(and line 7b, if applicable), and go to line 8.
• $6,000, if under age 50 at the end of 2020.
• $7,000, if age 50 or older at the end of 2020.
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 2020, enter $75,000.
• Qualifying widow(er), enter $124,000.
• Married filing jointly, enter $124,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $206,000 for the person who wasn't
covered by a plan.
• Married filing separately and you lived with your spouse at any time in
2020, enter $10,000.
Enter the amount from Form 1040 or 1040-SR,
line 7b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
Enter the total of the amounts from Form 1040 or
1040-SR, line 10b, Schedule 1, lines 10 through
18a, plus any write-in adjustments you entered on
the dotted line next to Schedule 1, line 22 . . . . . .
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. $6,000, if under age 50 at the end of 2020.
ii. $7,000, if age 50 or older at the
end of 2020.
If the result is less than $10,000, go to line 7.
• If married filing jointly or qualifying widow(er), and the
result is $20,000 or more ($10,000 or more in the column
for the IRA of a person who wasn't covered by a
retirement plan), enter the applicable amount below on
line 7 for that column and go to line 8.
i. $6,000, if under age 50 at the end of 2020.
ii. $7,000 if age 50 or older at the
end of 2020.
Otherwise, go to line 7.
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2a.
2b.
5a.
5b.
6a.
6b.
IRA Deduction Worksheet—Continued
Your IRA
7.
8.
9.
10.
Multiply lines 6a and 6b by the percentage below that applies to you. If the
result isn't a multiple of $10, increase it to the next multiple of $10 (for
example, increase $490.30 to $500). If the result is $200 or more, enter the
result. But if it is less than $200, enter $200.
• Single, head of household, or married filing separately, multiply by 60%
(0.60) (or by 70% (0.70) in the column for the IRA of a person who is age
50 or older at the end of 2020).
• Married filing jointly or qualifying widow(er), multiply by 30% (0.30)
(or by 35% (0.35) in the column for the IRA of a person who is age 50 or
older at the end of 2020). But if you checked “No” on either line 1a
or 1b, then in the column for the IRA of the person who wasn't covered by a
retirement plan, multiply by 60% (0.60) (or by 70% (0.70) if age 50 or
older at the end of 2020).
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 19.
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.
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 14 and 15. If zero or
less, enter -0-. For more details, see Pub.
590-A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . .
10.
!
CAUTION
11.
12.
7a.
Spouse's IRA
7b.
If married filing jointly and line 10 is less than $12,000 ($13,000 if
one spouse is age 50 or older at the end of 2020; $14,000 if both
spouses are age 50 or older at the end of 2020), 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 2020 return not counting extensions (April 15, 2021 for most people),
for 2020 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 19. Or, if
you want, you can deduct a smaller amount and treat the rest as a
nondeductible contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . . 12a.
Line 20
Student Loan Interest Deduction
You can take this deduction only if all of
the following apply.
• You paid interest in 2020 on a
qualified student loan (defined later).
• Your filing status is any status except married filing separately.
• Your modified adjusted gross income (AGI) is less than: $85,000 if single, head of household, or qualifying
widow(er); $170,000 if married filing
jointly. Use lines 2 through 4 of the
worksheet in these instructions to figure
your modified AGI.
• You, or your spouse if filing jointly, aren't claimed as a dependent on
someone else's (such as your parent's)
2020 tax return.
Don't include any amount paid from a
a distribution of earnings made from a
qualified tuition program (QTP) after
2018 to the extent the earnings are treated as tax free because they were used to
pay student loan interest.
Use the worksheet in these instructions to figure your student loan interest
deduction.
Exception. Use Pub. 970 instead of the
worksheet in these instructions to figure
your student loan interest deduction if
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11b.
12b.
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.
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;
Student Loan Interest Deduction Worksheet—Schedule 1, Line 20
Before you begin:
Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 22 (see the instructions for Schedule 1, line 22).
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 2020 on qualified student loans (see the instructions for line 20). 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 Form 1040 or 1040-SR, line 10b, and Schedule 1,
lines 10 through 19, plus any write-in adjustments you entered on the dotted line next
to Schedule 1, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4.
Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5.
Enter the amount shown below for your filing status.
• Single, head of household, or qualifying
widow(er)—$70,000
• Married filing jointly—$140,000
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 20.
Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C,
E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
b. The person had gross income that
was equal to or more than the exemption
amount for that year or $4,300 for 2020;
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.
Line 21
Tuition and Fees Deduction
If you paid qualified tuition and fees for
yourself, your spouse, or your dependent(s), you may be able to take this deduction for 2020. See Form 8917.
You may be able to take a cred-
TIP it for your educational expenses instead of a deduction. See
the instructions for Forms 1040 and
1040-SR, line 29, and Schedule 3, line 3,
for details.
Line 22
Include in the total on line 22 any of the
following write-in adjustments. To find
out if you can take the deduction, see the
form or publication indicated. On the
dotted line next to line 22, enter the
amount of your deduction and identify it
as indicated.
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.
• Archer MSA deduction (see Form
8853). Identify as “MSA.”
• Jury duty pay if you gave the pay
to your employer because your employer paid your salary while you served on
the jury. Identify as “Jury Pay.”
• Deductible expenses related to income reported on line 8 from the rental
of personal property engaged in for profit. Identify as “PPR.”
• Nontaxable amount of the value of
Olympic and Paralympic medals and
USOC prize money reported on line 8.
Identify as “USOC.”
• Reforestation amortization and expenses (see Pub. 535). Identify as
“RFST.”
• Repayment of supplemental unemployment benefits under the Trade Act
of 1974 (see Pub. 525). Identify as
“Sub-Pay TRA.”
• Contributions to section 501(c)(18)
(D) pension plans (see Pub. 525). Identify as “501(c)(18)(D).”
• Contributions by certain chaplains
to section 403(b) plans (see Pub. 517).
Identify as “403(b).”
• Attorney fees and court costs for
actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions
(see Pub. 525). Identify as “UDC.”
• Attorney fees and court costs you
paid in connection with an award from
the IRS for information you provided
that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income. Identify
as “WBF.”
• Excess deductions of section 67(e)
expenses from Schedule K-1 (Form
1041), box 11, code A. See the Instructions for Schedule K-1 (Form 1041).
Identify as "ED67(e)."
Instructions for Schedule 2
Additional Taxes
General Instructions
Use Schedule 2 if you have additional
taxes that can’t be entered directly on
Form 1040, 1040-SR, or 1040-NR.
Include the amount on Schedule 2,
line 3, in the total on Form 1040,
1040-SR, or 1040-NR, line 17.
Enter the amount on Schedule 2,
line 10, on Form 1040 or 1040-SR,
line 23, or Form 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
$72,900 ($113,400 if married filing
jointly or qualifying widow(er); $56,700
if married filing separately). The income
levels at which the AMT exemption begins to phase out has increased to
$518,400 ($1,036,800 if married filing
jointly or qualifying widow(er)).
If you aren't sure whether you owe the
AMT, complete the Worksheet To See if
You Should Fill in Form 6251.
Exception. Fill in Form 6251 instead of
using the worksheet if you claimed or
received any of the following items.
• Accelerated depreciation.
• Tax-exempt interest from private
activity bonds.
• Intangible drilling, circulation, research, experimental, or mining costs.
• Amortization of pollution-control
facilities or depletion.
• Income or (loss) from tax-shelter
farm activities, passive activities, partnerships, S corporations, or activities for
which you aren't at risk.
• Income from long-term contracts
not figured using the percentage-of-completion method.
• Investment interest expense reported on Form 4952.
• Net operating loss deduction.
• Alternative minimum tax adjustments from an estate, trust, electing
large partnership, or cooperative.
• Section 1202 exclusion.
• Stock by exercising an incentive
stock option and you didn't dispose of
the stock in the same year.
• Any general business credit claimed on Form 3800 if either line 6 (in Part
I) or line 25 of Form 3800 is more than
zero.
• Qualified electric vehicle credit.
• Alternative fuel vehicle refueling
property tax.
• Credit for prior year minimum tax.
• Foreign tax credit.
• Net qualified disaster loss and you
are reporting your standard deduction on
Schedule A, line 16. See the instructions
for Form 4684 for more information.
For help with the alternative minimum tax, go to IRS.gov/AMT.
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
-95-
joint return, or your dependent was enrolled in coverage purchased from the
Marketplace and advance payments of
the premium tax credit were made for
the coverage, complete Form 8962 to
reconcile (compare) the advance payments with your premium tax credit.
You (or whoever enrolled you) should
have received Form 1095-A from the
Marketplace with information about
your coverage and any advance credit
payments. If the advance credit payments were more than the premium tax
credit you can claim, the amount you
must repay will be shown on Form
8962, line 29. Enter that amount, if any,
on line 2.
You may have to repay excess advance payments of the premium tax
credit even if someone else enrolled
you, your spouse, or your dependent in
Marketplace coverage. In that case, another individual may have received the
Form 1095-A for the coverage. You
may also have to repay excess advance
payments of the premium tax credit if
you enrolled an individual in coverage
through the Marketplace, you don’t
claim the individual as a dependent on
your return, and no one else claims that
individual as a dependent. For more information, see the Instructions for Form
8962.
Line 5
Unreported Social Security and
Medicare Tax From Forms 4137
and 8919
Enter the total of any taxes from Form
4137 and Form 8919. Check the appropriate box(es).
Form 4137. If you received tips of $20
or more in any month and you didn't
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?
No.
Skip lines 1 and 2; subtract Form 1040 or 1040-SR, line 13, or Form 1040-NR, line 13a, from Form
1040, 1040-SR, or 1040-NR, line 11, and enter the result on line 3 and go to line 4.
Yes.
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Schedule A, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Enter any tax refund from Schedule 1, lines 1 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Enter the amount shown below for your filing status.
•
•
•
Single or head of household—$72,900
Married filing jointly or qualifying widow(er)—$113,400
Married filing separately—$56,700
...........
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—$518,400
Married filing jointly or qualifying widow(er)—$1,036,800
Married filing separately—$518,400
...........
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 $197,900 ($98,500 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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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.
!
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 5 the
amount from line 13 of Form 8919. Include the amount from line 6 of Form
8919 on Form 1040 or 1040-SR, line 1.
Line 6
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.
The requirement to receive a
TIP minimum required distribution
has been waived for calendar
year 2020. This includes distributions
for those who have a beginning year for
required minimum distribution starting
in 2020. More information on required
minimum distributions can be found in
Pub. 590-B.
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 6. The taxable amount of the
distribution is the part of the distribution
you reported on Form 1040, 1040-SR, or
1040-NR, line 4b or 5b, or on Form
4972. Also enter “No” in the margin to
the left of line 6 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 7a
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
$2,200 or more in 2020. 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 2020 and was a student.
2. You withheld federal income tax
during 2020 at the request of any household employee.
3. You paid total cash wages of
$1,000 or more in any calendar quarter
of 2019 or 2020 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
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done in or around your home by babysitters, nannies, health aides, housekeepers,
yard workers, and similar domestic
workers.
Line 7b
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 2020, you can enter your 2020
repayment on this line without attaching
Form 5405.
See the Form 5405 instructions for
details and for exceptions to the repayment rule.
Line 8
Other Taxes
Use line 8 to report any taxes not reported elsewhere on your return or other
schedules. To find out if you owe the
tax, see the form or publication indicated. Enter on line 8 the total of all the
following taxes you owe.
Additional Medicare Tax. See Form
8959 and its instructions if the total of
your 2020 wages and any self-employment income was more than:
• $125,000 if married filing separately;
• $250,000 if married filing jointly;
or
• $200,000 if single, head of household, or qualifying widow(er).
Also see Form 8959 if you had railroad
retirement (RRTA) compensation that
was more than the amount just listed
that applies to you.
If you are married filing jointly and
either you or your spouse had wages or
RRTA compensation of more than
$200,000, your employer may have
withheld Additional Medicare Tax even
if you don’t owe the tax. In that case,
you may be able to get a refund of the
tax withheld. See the Instructions for
Form 8959 to find out how to report the
withheld tax on Form 8959.
Check box a if you owe the tax.
Net Investment Income Tax. See
Form 8960 and its instructions if the
amount on Form 1040, 1040-SR, or
1040-NR, line 11, is more than:
• $125,000 if married filing separately,
• $250,000 if married filing jointly
or qualifying widow(er), or
• $200,000 if single or head of
household.
If you file Form 2555, see Form 8960
and its instructions if the amount on
Form 1040, 1040-SR, or 1040-NR,
line 11, is more than:
• $17,400 if married filing separately,
• $142,400 if married filing jointly
or qualifying widow(er), or
• $92,400 if single or head of household.
Check box b if you owe the tax.
Other taxes. For the following taxes,
check box c and, in the space next to
that box, enter the amount of the tax and
the code that identifies it. If you need
more room, attach a statement listing the
amount of each tax and the code.
If you owe interest on the tax
due on installment income unCAUTION der section 453(l) or interest on
the deferred tax on gain from certain installment sales under section 453A, list
those amounts, and the applicable code,
first before listing any other taxes you
may owe and report on this line.
!
1. Interest on the tax due on installment income from the sale of certain
residential lots and timeshares. Identify
as “453(l)(3).”
2. Interest on the deferred tax on
gain from certain installment sales with
a sales price over $150,000. Identify as
“453A(c).”
3. Additional tax on health savings
account (HSA) distributions (see Form
8889, Part II). Identify as “HSA.”
4. Additional tax on an HSA because you didn't remain an eligible individual during the testing period (see
Form 8889, Part III). Identify as
“HDHP.”
5. Additional tax on Archer MSA
distributions (see Form 8853). Identify
as “MSA.”
6. Additional tax on Medicare Advantage MSA distributions (see Form
8853). Identify as “Med MSA.”
7. Recapture of the following credits.
a. Investment credit (see Form
4255). Identify as “ICR.”
b. Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
c. Indian employment credit (see
Form 8845). Identify as “IECR.”
d. New markets credit (see Form
8874). Identify as “NMCR.”
e. Credit for employer-provided
child care facilities (see Form 8882).
Identify as “ECCFR.”
f. Alternative motor vehicle credit
(see
Form
8910).
Identify
as
“AMVCR.”
g. Alternative fuel vehicle refueling
property credit (see Form 8911). Identify as “ARPCR.”
h. Qualified plug-in electric drive
motor vehicle credit (see Form 8936).
Identify as “8936R.”
8. Recapture of federal mortgage
subsidy. If you sold your home in 2020
and it was financed (in whole or in part)
from the proceeds of any tax-exempt
qualified mortgage bond or you claimed
the mortgage interest credit, see Form
8828. Identify as “FMSR.”
9. Section 72(m)(5) excess benefits
tax (see Pub. 560). Identify as “Sec.
72(m)(5).”
10. Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance. This tax
should be shown in box 12 of Form W-2
with codes A and B or M and N. Identify as “UT.”
11. Golden parachute payments. If
you received an excess parachute payment (EPP), you must pay a 20% tax on
it. This tax should be shown in box 12 of
Form W-2 with code K. If you received
a Form 1099-MISC, the tax is 20% of
the EPP shown in box 13. Identify as
“EPP.”
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12. Tax on accumulation distribution
of trusts (see Form 4970). Identify as
“ADT.”
13. Excise tax on insider stock compensation from an expatriated corporation. See section 4985. Identify as
“ISC.”
14. Additional tax on recapture of a
charitable contribution deduction relating to a fractional interest in tangible
personal property. See Pub. 526. Identify as “FITPP.”
15. Look-back interest under section
167(g) or 460(b). See Form 8697 or
8866. Identify as “8697” or “8866.”
16. Additional tax on income you received from a nonqualified deferred
compensation plan that fails to meet the
requirements of section 409A. This income should be shown in box 12 of
Form W-2 with code Z, or in box 14 of
Form 1099-MISC. The tax is 20% of the
amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii).
See section 409A(a)(1)(B) for details.
Identify as “NQDC.”
17. 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 2020. The tax
is 20% of the amount required to be included in income plus an interest
amount determined under section
457A(c)(2). See section 457A for details. Identify as “457A.”
18. Tax on noneffectively connected
income for any part of the year you were
a nonresident alien (see the Instructions
for Form 1040-NR). Identify as
“1040-NR.”
19. Any interest amount from Form
8621, line 16f, relating to distributions
from, and dispositions of, stock of a section 1291 fund. Identify as “1291INT.”
20. Any interest amount from Form
8621, line 24. Identify as “1294INT.”
Instructions for Schedule 3
Additional Credits and Payments
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 7, in the amount entered on Form
1040, 1040-SR, or 1040-NR, line 20.
Enter the amount on Schedule 3,
line 14, 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
who has made a section 962
election and you figured a foreign tax
credit on Form 1118, see the instructions for Forms 1040 and 1040-SR,
line 16.
If you paid income tax to a foreign
country or U.S. possession, you may be
able to take this credit. Generally, you
must complete and attach Form 1116 to
do so.
Exception. You don’t have to complete
Form 1116 to take this credit if all of the
following apply.
1. All of your foreign source gross
income was from interest and dividends
and all of that income and the foreign
tax paid on it were reported to you on
Form 1099-INT, Form 1099-DIV, or
Schedule K-1 (or substitute statement).
2. The total of your foreign taxes
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
you paid someone to care for:
• Your qualifying child under age 13
whom you claim as your dependent,
• Your disabled spouse or any other
disabled person who couldn't care for
himself or herself, or
• Your child whom you couldn't
claim as a dependent because of the
rules for Children of divorced or separated parents under Who Qualifies as Your
Dependent, earlier.
For details, use Tax Topic 602 or see
Form 2441.
Line 3
Education Credits
If you (or your dependent) paid qualified
expenses in 2020 for yourself, your
spouse, or your dependent to enroll in or
attend an eligible educational institution,
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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) 2020
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 are taking a deduction for tuition and fees on Schedule 1, line 21, for
the same student.
• You, or your spouse, were a nonresident alien for any part of 2020 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 $32,500 ($48,750 if head of household; $65,000 if married filing jointly).
2. The person(s) who made the
qualified contribution or elective deferral (a) was born after January 1, 2003,
(b) is claimed as a dependent on someone else's 2020 tax return, or (c) was a
student (defined next).
You were a student if during any part
of 5 calendar months of 2020, you:
• Were enrolled as a full-time student at a school; or
• Took a full-time, on-farm training
course given by a school or a state,
county, or local government agency.
A school includes a technical, trade,
or mechanical school. It doesn't include
an on-the-job training course, correspondence school, or school offering
courses only through the Internet.
For more details, use Tax Topic 610
or see Form 8880.
Line 5
Residential Energy Credits
Residential energy efficient property
credit. You may be able to take this
credit by completing and attaching Form
5695 if you paid for any of the following
during 2020.
• Qualified solar electric property
for use in your home located in the United States.
• Qualified solar water heating property for use in your home located in the
United States.
• Qualified fuel cell property installed on or in connection with your main
home located in the United States.
• Qualified small wind energy property for use in connection with your
home located in the United States.
• Qualified geothermal heat pump
property installed on or in connection
with your home located in the United
States.
Nonbusiness energy property credit.
You may be able to take this credit by
completing and attaching Form 5695 for
any of the following improvements to
your main home located in the United
States in 2020 if they are new and meet
certain requirements for energy efficiency.
• Any insulation material or system
primarily designed to reduce heat gain
or loss in your home.
• Exterior windows (including skylights).
• Exterior doors.
• A metal roof or asphalt roof with
pigmented coatings or cooling granules
primarily designed to reduce the heat
gain in your home.
You may also be able to take this
credit for the cost of the following items
if the items meet certain performance
and quality standards.
• Certain electric heat pump water
heaters; electric heat pumps; central air
conditioners; and natural gas, propane,
or oil water heaters.
• A qualified furnace or hot water
boiler that uses natural gas, propane, or
oil.
• A stove that burns biomass fuel to
heat your home or to heat water for use
in your home.
• An advanced main air circulating
fan used in a natural gas, propane, or oil
furnace.
Condos and 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 6
Other Credits
Enter the total of the following credits
on line 6 and check the appropriate
box(es). Check all boxes that apply. If
box c is checked, also enter the applicable form number. To find out if you can
take the credit, see the form or publication indicated.
• General business credit. This credit
consists of a number of credits that usually apply only to individuals who are
partners, shareholders in an S corporation, self-employed, or who have rental
property. See Form 3800 or Pub. 334.
• Credit for prior year minimum tax.
If you paid alternative minimum tax in a
prior year, see Form 8801.
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• Mortgage interest credit. If a state
or local government gave you a mortgage credit certificate, see Form 8396.
• Credit for the elderly or the disabled. See Schedule R.
• Adoption credit. You may be able
to take this credit if you paid expenses to
adopt a child or you adopted a child with
special needs and the adoption became
final in 2020. See the Instructions for
Form 8839.
• District of Columbia first-time
homebuyer credit. You can't claim this
credit for a home you bought after 2011.
You can claim it only if you have a
credit carryforward from 2019. See
Form 8859.
• Qualified plug-in electric drive
motor vehicle credit. See Form 8936.
• 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.
• Alternative motor vehicle credit.
See Form 8910.
• Alternative fuel vehicle refueling
property credit. See Form 8911.
• Credit to holders of tax credit
bonds. See Form 8912.
• Amount on Form 8978, line 14 (relating to partner's audit liability under
section 6226), but only if the amount is
negative. Check box “c” and enter
“Form 8978.” If the amount on Form
8978, line 14, is positive, see the instructions for Form 1040 or 1040-SR,
line 16.
Line 8
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 8. For more
information, see the Instructions for
Form 8962.
Line 9
Amount Paid With Request for
Extension To File
If you got an automatic extension of
time to file Form 1040, 1040-SR, or
1040-NR by filing Form 4868 or by
making a payment, enter the amount of
the payment or any amount you paid
with Form 4868. If you paid by debit or
credit card, don’t include on line 9 the
convenience fee you were charged. Also, include any amounts paid with Form
2350.
Line 10
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
2020 and total wages of more than
$137,700, too much social security or
tier 1 railroad retirement (RRTA) tax
may have been withheld. You can take a
credit on this line for the amount withheld in excess of $8,537.40. But if any
one employer withheld more than
$8,537.40, 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.
If (1) you worked for two or
more employers in 2020, (2)
CAUTION you receive a 2020 Form W-2c
showing a correction to box 4 (or to
box 14 for employees who pay RRTA
tax) to account for employee social se-
!
curity or tier 1 RRTA tax that was deferred in 2020 and withheld in 2021, and
(3) the corrected amount in box 4 of the
2020 Form W-2c makes the total amount
of employee social security tax or tier 1
RRTA tax withheld by all of your employers more than $8,537.40, or increases an already existing excess amount of
employee social security tax or tier 1
RRTA tax withheld, you should report
the credit or increased credit for that
amount on line 10 in order to claim your
refund.
If you receive Form W-2c after you
have filed your return, then you should
file an amended return (Form 1040-X)
to claim a credit or increased credit for
the excess social security (or tier 1
RRTA tax) withheld.
Line 11
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.
Line 12
Other Payments and
Refundable Credits
Line 12b
Qualified sick and family leave credits
from Schedule(s) H and Form(s) 7202.
If you paid household employment taxes, enter the refundable portion of the
credit for qualified sick and family leave
wages you are eligible for due to reasons
related to the coronavirus. The amount
of this credit is shown on Schedule H,
line 8e. See Schedule H (Form 1040)
and its instructions for more information
on these credits.
Enter the amount of any credit for
paid sick or family leave for certain
self-employed individuals as a result of
coronavirus. The amount of credit for
sick leave is shown on Form 7202,
line 24, and the amount of credit for
family leave is shown on Form 7202,
-101-
line 35. See Form 7202 and its instructions for more information on these
credits.
Line 12d
If you are claiming a credit for repayment of amounts you included in your
income in an earlier year because it appeared you had a right to the income, include the credit on line 12d. Enter
“I.R.C. 1341” on the entry line. See Pub.
525 for details about this credit.
If you made a tax payment that
doesn't belong on any other line, including a credit under section 960(c) with respect to an excess limitation account, include the payment on line 12d. Enter
“Tax” on the entry line.
If you have a net section 965 inclusion in 2020 and have elected to pay
your net 965 tax liability in installments,
report the deferred amount on line 12d.
Enter “TAX” and the amount of net 965
tax liability remaining to be paid in future years.
Line 12e
Deferral for certain Schedule H or SE
filers. If you file Schedule H or Schedule SE, you can defer some of the
household employment and self-employment tax payments you may owe on
your 2020 tax return and pay them later
instead. However, you can't defer
amounts that you have already paid. If
you qualify, the amount you may defer
is figured in the following worksheet.
The deferred amount is a defer-
TIP ral of payments, not a deferral
of your 2020 income tax liability. Any amount you enter on line 12e
must be paid by the due dates shown on
lines 13 and 14 of the worksheet to be
treated as timely and avoid interest and
penalties. Any deferred amount may be
paid before the due date. Payments you
make are first applied against your payment due on December 31, 2021, and
then applied against your payment due
on December 31, 2022.
Deferral Worksheet for Schedule H or Schedule SE filers—Schedule 3, line 12e
Before you begin:
Complete Schedule H (Form 1040) or Schedule SE (Form 1040).
1a.
Enter the amount from line 25 of Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . 1a.
b.
Enter the amount from line 26 of Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . 1b.
c.
Enter the amount from line 9 of Schedule 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c.
d.
Enter the amount from line 10 of Schedule 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d.
e.
Add lines 1a through 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Enter the amount from line 24 of Form 1040 or
1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3.
Enter the amount(s) from line 8b of your Schedule(s) H . . . . . .
3.
4.
Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
Enter the amount from line 8d of your Schedule(s) H . . . . . . . .
5.
6.
Enter the amount from line 26 of your Schedule(s) SE . . . . . . .
6.
7.
Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
Subtract line 7 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
Subtract line 8 from line 1e. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e.
4.
7.
8.
9.
10.
Subtract line 9 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
You can defer payment on up to the amount on line 10 until 12/31/2021
or 12/31/2022 by reporting the amount on line 10 above (or a smaller amount)
on line 12e of Schedule 3 (Form 1040). See instructions.
10.
11.
Enter the amount you reported on Schedule 3, line 12e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12.
Enter one-half of the amount on line 7 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13.
Enter the smaller of line 11 or line 12. You must pay this amount by 12/31/2022 . . . . . . . . . . . . . . . . . . . . .
13.
14.
Subtract line 13 from line 11. You must pay this amount by 12/31/2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14.
-102-
Tax Topics
You can read these Tax Topics at
IRS.gov/TaxTopics.
List of Tax Topics
All topics are available in Spanish
(and most topics are available in
Chinese, Korean, Vietnamese, and
Russian).
Topic
No.
101
102
103
104
105
107
151
152
153
154
155
156
157
158
159
161
201
202
203
204
205
206
253
254
255
301
303
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
Copy or transcript of your tax
return—How to get one
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
Innocent spouse relief (Including
separation of liability and equitable
relief)
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
Topic
No.
Subject
304 Extensions of time to file your tax
return
305 Recordkeeping
306 Penalty for underpayment of
estimated tax
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Which Forms to File
356 Decedents
Types of Income
401 Wages and salaries
403 Interest received
404 Dividends
407 Business income
409 Capital gains and losses
410 Pensions and annuities
411 Pensions—The general rule and the
simplified method
412 Lump-sum distributions
413 Rollovers from retirement plans
414 Rental income and expenses
415 Renting residential and vacation
property
416 Farming and fishing income
417 Earnings for clergy
418 Unemployment compensation
419 Gambling income and losses
420 Bartering income
421 Scholarships, fellowship grants,
and other grants
423 Social security and equivalent
railroad retirement benefits
424 401(k) plans
425 Passive activities—Losses and
credits
427 Stock options
429 Traders in securities (Information
for Form 1040 or 1040-SR filers)
430 Receipt of stock in a
demutualization
431 Canceled debt—Is it taxable or
not?
432 Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)
Adjustments to Income
451 Individual retirement arrangements
(IRAs)
452 Alimony and Separate Maintenance
453 Bad debt deduction
-103-
Topic
No.
Subject
455 Moving expenses for members of
the Armed Forces
456 Student loan interest deduction
458 Educator expense deduction
Itemized Deductions
501 Should I itemize?
502 Medical and dental expenses
503 Deductible taxes
504 Home mortgage points
505 Interest expense
506 Charitable contributions
509 Business use of home
510 Business use of car
511 Business travel expenses
513 Work-related education expenses
515 Casualty, disaster, and theft losses
Tax Computation
551 Standard deduction
552 Tax and credits figured by the IRS
553 Tax on a child's investment and
other unearned income (Kiddie tax)
554 Self-employment tax
556 Alternative minimum tax
557 Additional tax on early
distributions from traditional and
Roth IRAs
558 Additional tax on early
distributions from retirement plans
other than IRAs
559 Net Investment Income Tax
560 Additional Medicare Tax
Tax Credits
601 Earned income credit
602 Child and dependent care credit
607 Adoption credit and adoption
assistance programs
608 Excess social security and RRTA
tax withheld
610 Retirement savings contributions
credit
611 Repayment of the first-time
homebuyer credit
612 The premium tax credit
IRS Notices
651 Notices—What to do
652 Notice of underreported
income—CP2000
653 IRS notices and bills, penalties, and
interest charges
654 Understanding your CP75 or
CP75A Notice Request for
Supporting Documentation
Basis of Assets, Depreciation, and
Sale of Assets
701 Sale of your home
703 Basis of assets
List of Tax Topics
(Continued)
Topic
No.
Subject
704 Depreciation
705 Installment sales
Employer Tax Information
751 Social security and Medicare
withholding rates
752 Filing Forms W-2 and W-3
753 Form W-4—Employee's
Withholding Certificate
755 Employer identification number
(EIN)—How to apply
756 Employment taxes for household
employees
757 Forms 941 and 944—Deposit
requirements
758 Form 941—Employer's Quarterly
Federal Tax Return and Form
944—Employer's Annual Federal
Tax Return
759 Form 940—Employer's Annual
Federal Unemployment (FUTA)
Tax Return—Filing and deposit
requirements
760 Form 943—Reporting and deposit
requirements for agricultural
employers
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 and state filing
(CF/SF) program
Tax Information for U.S.
Resident Aliens and Citizens
Living Abroad
851 Resident and nonresident aliens
856 Foreign tax credit
857 Individual taxpayer identification
number (ITIN)
858 Alien tax clearance
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Topic
No.
901
902
903
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
Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of
1998, the Privacy Act of 1974, and the
Paperwork Reduction Act of 1980 require
that when we ask you for information we
must first tell you our legal right to ask
for the information, why we are asking
for it, and how it will be used. We must
also tell you what could happen if we do
not receive it and whether your response
is voluntary, required to obtain a benefit,
or mandatory under the law.
This notice applies to all records and
other material (in paper or electronic format) you file with us, including this tax
return. It also applies to any questions we
need to ask you so we can complete, correct, or process your return; figure your
tax; and collect tax, interest, or penalties.
Our legal right to ask for information
is Internal Revenue Code sections 6001,
6011, and 6012(a), and their regulations.
They say that you must file a return or
statement with us for any tax you are liable for. Your response is mandatory under
these sections. Code section 6109 requires you to provide your identifying
number on the return. This is so we know
who you are, and can process your return
and other papers. You must fill in all parts
of the tax form that apply to you. But you
do not have to check the boxes for the
Presidential Election Campaign Fund or
for the third-party designee. You also do
not have to provide your daytime phone
number or email address.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to
a form or its instructions must be retained
as long as their contents may become material in the administration of any Internal
Revenue law.
We ask for tax return information to
carry out the tax laws of the United
States. We need it to figure and collect
the right amount of tax.
If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be
charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits,
deductions, or adjustments shown on the
tax return. This could make the tax higher
If you have suggestions for making
or delay any refund. Interest may also be these forms simpler, we would be happy
charged.
to hear from you. You can send us comments through IRS.gov/FormsComments.
Generally, tax returns and return infor- Or you can send your comments to Intermation are confidential, as stated in Code nal Revenue Service, Tax Forms and Pubsection 6103. However, Code section lications Division, 1111 Constitution
6103 allows or requires the Internal Reve- Ave. NW, IR-6526, Washington, DC
nue Service to disclose or give the infor- 20224. Don’t send your return to this admation shown on your tax return to others dress. Instead, see the addresses at the end
as described in the Code. For example, of these instructions.
we may disclose your tax information to
Although we can't respond individualthe Department of Justice to enforce the
tax laws, both civil and criminal, and to ly to each comment received, we do apcities, states, the District of Columbia, preciate your feedback and will consider
and U.S. commonwealths or possessions your comments as we revise our tax
to carry out their tax laws. We may dis- forms and instructions.
close your tax information to the DepartEstimates of Taxpayer
ment of Treasury and contractors for tax
administration purposes; and to other per- Burden
sons as necessary to obtain information The following table shows burden estineeded to determine the amount of or to mates based on current statutory requirecollect the tax you owe. We may disclose ments as of October 2020 for taxpayers
your tax information to the Comptroller filing a 2020 Form 1040 or 1040-SR tax
General of the United States to permit the return. Time spent and out-of-pocket
Comptroller General to review the Inter- costs are presented separately. Time burnal Revenue Service. We may disclose den is broken out by taxpayer activity,
your tax information to committees of with recordkeeping representing the largCongress; federal, state, and local child est component. Out-of-pocket costs insupport agencies; and to other federal clude any expenses incurred by taxpayers
agencies for the purposes of determining to prepare and submit their tax returns.
entitlement for benefits or the eligibility Examples include tax return preparation
for and the repayment of loans. We may and submission fees, postage and photoalso disclose this information to other copying costs, and tax return preparation
countries under a tax treaty, to federal and software costs. While these estimates
state agencies to enforce federal nontax don’t include burden associated with
criminal laws, or to federal law enforce- post-filing activities, IRS operational data
ment and intelligence agencies to combat indicate that electronically prepared and
terrorism.
filed returns have fewer arithmetic errors,
implying lower post-filing burden.
Please keep this notice with your reReported time and cost burdens are nacords. It may help you if we ask you for
other information. If you have questions tional averages and don’t necessarily reabout the rules for filing and giving infor- flect a “typical” case. Most taxpayers exmation, please call or visit any Internal perience lower than average burden, with
taxpayer burden varying considerably by
Revenue Service office.
taxpayer type. For instance, the estimated
We Welcome Comments on
average time burden for all taxpayers filForms
ing a Form 1040 or 1040-SR is 12 hours,
We try to create forms and instructions with an average cost of $230 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 busicant 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 8
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hours and $140, while business taxpayers
are expected to have an average burden of
about 21 hours and $440. Similarly, tax
return preparation fees and other
out-of-pocket costs vary extensively depending on the tax situation of the taxpay-
er, the type of software or professional contact us at either one of the addresses
preparer used, and the geographic loca- shown under We Welcome Comments on
tion.
Forms.
If you have comments concerning the
time and cost estimates below, you can
Estimated Average Taxpayer Burden for Individuals by Activity
Average Burden
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%
12
5
2
4
1
$230
. . . . .
70%
30%
8
21
3
11
1
3
3
5
1
2
140
440
. . . . .
*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 2019
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2019.
Income
Outlays
Social security, Medicare,
and unemployment and other
retirement taxes
28%
Borrowing to
cover deficit
22%
Personal income
taxes
39%
Corporate
income taxes
5%
Social security,
Medicare, and other
retirement1
41%
Excise, customs,
estate, gift, and
miscellaneous
taxes
6%
Law
enforcement
and general
government
2%
Net
Physical,
interest human, and
on the community
debt development3
8%
7%
National defense,
veterans, and foreign
affairs2
21%
Social
programs4
21%
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, 2019), federal income was $3.464 tril- countries and the maintenance of U.S.
lion and outlays were $4.448 trillion, embassies abroad.
leaving a deficit of $984 billion.
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 15% of
foreign affairs: About 15% of outlays total outlays were for Medicaid, Supplewere to equip, modernize, and pay our mental Nutrition Assistance Program
armed forces and to fund national defense (formerly food stamps), temporary assisactivities; about 4% were for veterans tance for needy families, supplemental sebenefits and services; and about 1% were curity income, and related programs; and
for international activities, including mili- 6% for health research and public health
In fiscal year 2019 (which began on tary and economic assistance to foreign programs, unemployment compensation,
October 1, 2018, and ended on September
assisted housing, and social services.
Note. The percentages shown here exclude undistributed offsetting receipts, which were $98 billion in fiscal year 2019. 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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2020
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
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
$9,875
10%
$0
9,875
40,125
$987.50 + 12%
9,875
40,125
40,125
85,525
4,617.50 + 22%
85,525
163,300
14,605.50 + 24%
85,525
163,300
207,350
33,271.50 + 32%
163,300
207,350
518,400
47,367.50 + 35%
207,350
156,235.00 + 37%
518,400
518,400
Schedule Y-1—If your filing status is Married filing jointly or Qualifying widow(er)
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$19,750
10%
$0
19,750
80,250
$1,975.00 + 12%
19,750
80,250
171,050
9,235.00 + 22%
80,250
171,050
326,600
29,211.00 + 24%
171,050
326,600
414,700
66,543.00 + 32%
326,600
414,700
622,050
94,735.00 + 35%
414,700
167,307.50 + 37%
622,050
622,050
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
$9,875
10%
$0
9,875
40,125
$987.50 + 12%
9,875
40,125
40,125
85,525
4,617.50 + 22%
85,525
163,300
14,605.50 + 24%
85,525
163,300
207,350
33,271.50 + 32%
163,300
207,350
311,025
47,367.50 + 35%
207,350
83,653.75 + 37%
311,025
311,025
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
$14,100
10%
$0
14,100
53,700
$1,410.00 + 12%
14,100
53,700
53,700
85,500
6,162.00 + 22%
85,500
163,300
13,158.00 + 24%
85,500
163,300
207,350
31,830.00 + 32%
163,300
207,350
518,400
45,926.00 + 35%
207,350
154,793.50 + 37%
518,400
518,400
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Index to Instructions
A
ABLE account 88, 97
Additional Medicare Tax 97
Address change 14
Adjusted gross income 29
Adoption credit 100
Adoption expenses:
Employer-provided benefits for 23
Adoption taxpayer identification number 19
Alaska Permanent Fund dividends 87
Aliens 8
Alimony paid 90
Alimony received 85
Alternative minimum tax 95
Amended return 80
Amount you owe 61–63
Annuities 26, 27
Archer MSAs 87, 97
Artists 89
Attachments to the return 65
Awards 87
B
Bankruptcy cases, chapter 11 22
Bequests 88
Blindness 15, 32
Business income or loss 85
C
Canceled debt 87
Capital gain distributions 29
Capital gain or loss 29
Child's requirement to file 9, 10
Child and dependent care expenses, credit
for 99
Child custody 20
Child support 88
Child tax credits 17, 37, 57
Community property states 22
Contributions to reduce debt held by the
public 80
Corrective distributions 23
Educator expenses 88
Elderly persons:
Credit for 100
Standard deduction 32
Electric vehicles 100
Electronic filing (e-file) 7, 60, 61, 64, 65
Estimated tax 39, 63, 80
Excess deferrals 23
Excess social security and tier 1 RRTA tax
withheld 101
Extension of time to file 8, 101
F
Filing requirements 11
Filing status, which box to check 12–14
Foreign accounts and trusts 22
Foreign-source income 22
Foreign tax credit 99
Form W-2 23
Free tax help 81
M
Market discount on bonds 24
Married persons:
Filing joint returns 12
Filing separate returns 13
Living apart 13
Medicaid waiver payments to care provider 88
Medical insurance premiums, credit for 100
Medicare tax, additional 97
Mortgage interest credit 100
Moving expenses 89
Multiple support agreement 20
N
G
Gambling 87
General business credit 100
Gifts 88
Golden parachute payments 98
Group-term life insurance, uncollected tax
on 98
H
Head of household 13
Health insurance deduction, self-employed 89
Health insurance premiums, credit for 100
Health savings accounts 87–89, 97
Help, tax 81
Homebuyer credit, first-time 97
Household employment taxes 97
How to comment on forms 105
How to get tax help 81
I
Daycare center expenses 99
Death of a taxpayer 81
Death of spouse 81
Deferral worksheet for Schedule H or
Schedule SE filers
Dependent care benefits 23
Dependents 17
Standard deduction 32
Direct deposit of refund 60, 61
Disability expenses 88
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice 105
Dividends:
Nondividend distributions 24
Ordinary dividends 24
Qualified dividends 24, 35
Divorced parents 19
Dual-status aliens 8, 12
Identity Protection PIN 64
Identity theft 80
Income 22–87
Income tax withholding (federal) 39, 80
Individual retirement arrangements (IRAs):
Contributions to (line 32) 91
Credit for contributions to 99
Distributions from (lines 15a and 15b) 25
Nondeductible contributions to 25, 91
Individual taxpayer identification numbers 14
Injured spouse 58
Innocent spouse relief 79
Installment payments 62
Interest income:
Taxable 23
Tax-exempt 23
Interest on taxes 83
Investment income, tax on 97
Itemized deductions or standard
deduction 29–32
ITINs for aliens 14
E
J
Earned income credit (EIC) 40–56
Combat pay, nontaxable 43
Education:
Credits 57, 99
Expenses 57, 93, 99
Recapture of education credits 31
Savings accounts 87, 88, 97
L
D
Line instructions for Forms 1040 and
1040-SR 65
Living abroad, U.S. citizens and resident
aliens 8, 22
Long-term care insurance 89
Lump-sum distributions 27
Jury duty pay 87, 94
Life insurance 88
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Name change 14
Net Investment Income Tax 97
Net operating loss 88
Nonresident aliens 8, 12, 14, 15
O
Offsets 58
Other income 87
Other taxes 97
P
Parents, divorced or separated 19
Payments 39–101
Pay taxes electronically 61
Penalty:
Early withdrawal of savings 90
Estimated tax 63
Others (including late filing and late
payment) 83
Penalty on early withdrawal of savings 90
Pensions and annuities 26, 27
Premium tax credit 100
Presidential election $3 check-off 15
Private delivery services 9
Prizes 87
Public debt, gift to reduce the 80
Q
Qualified business income deduction 31
Qualified dividends 24, 35
Qualified dividends and capital gain tax
worksheet 35
Qualified retirement plans, deduction for 89
Qualified tuition program earnings 88, 97
R
Railroad retirement benefits:
Treated as a pension 26
Treated as social security 27
Records, how long to keep 80
Refund 58–61
Refund information 84
Refund offset 58
Refunds, credits, or offsets of state and local
income taxes 85
Reservists, expenses of 89
Resident aliens 8
Residential energy efficient property
credit 100
Retirement plan deduction, self-employed 89
Retirement savings contributions credit 99
Rollovers 25, 27
Roth IRAs 25, 91
Rounding off to whole dollars 22
S
Saver's credit 99
Scholarship and fellowship grants 23
Self-employment tax:
Deduction for part of 89
Separated parents 19
Signing your return 63
Single person 12
Social security and equivalent railroad
retirement benefits 27–30
Social security number 14, 21
Standard deduction or itemized
deductions 29–32
State and local income taxes, taxable refunds,
credits, or offsets of 85
Statutory employees 23
Student loan interest deduction
U
Unemployment compensation 87
T
Tax and credits 29–97
Figured by the IRS 31, 43
Other taxes:
Alternative minimum tax 95
IRAs and other tax-favored accounts 97
Lump-sum distributions 27
Recapture 97
Tax computation worksheet 78
Tax Counseling for the Elderly (TCE) 7
Tax help 81
Taxpayer Advocate Service (TAS) 4
Tax rate schedules 108
Tax table 66–77
Tax Topics 103
Third party designee 63
Tip income 22, 95
Tips reported to employer, uncollected tax
on 98
Tuition and fees 94
Tuition program earnings 88, 97
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V
Volunteer Income Tax Assistance Program
(VITA) 7
W
Wages 22
What's new 6
What if you can't pay? 62
When and where should you file? 8
Who must file 9, 10
Who should file 8
Widows and widowers, qualifying 14
Winnings, prizes, gambling, and lotteries (other
income) 87
Withholding, federal income tax 39, 80
Your Rights
as a Taxpayer
The Taxpayer Bill of Rights
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.
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.
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
Office of Appeals’ decision. Taxpayers generally have the right
to take their cases to court.
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.
THEN use this address if you:
IF you live in...
Alabama, Georgia, North Carolina, South Carolina,
Tennessee
Alaska, California, Hawaii, Ohio, Washington
Are requesting a refund or
are not enclosing a check or
money order...
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Are enclosing a check or
money order...
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Use this address if you file from
January 1, 2021 through June
18, 2021:
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Starting June 19, 2021, use the
following address:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Arkansas, Delaware, Illinois, Indiana, Iowa, Kentucky,
Department of the Treasury
Maine, Massachusetts, Minnesota, Missouri, New
Internal Revenue Service
Hampshire, New Jersey, New York, Oklahoma, Vermont, Kansas City, MO 64999-0002
Virginia, Wisconsin
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Arizona, Colorado, Idaho, Kansas, Michigan, Montana,
Nebraska, Nevada, New Mexico, North Dakota, Oregon,
South Dakota, Utah, Wyoming
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Connecticut, District of Columbia, Maryland,
Pennsylvania, Rhode Island, West Virginia
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
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
A foreign country, U.S. possession or territory*, or use an Department of the Treasury
APO or FPO address, or file Form 2555 or 4563, or are a Internal Revenue Service
dual-status alien
Austin, TX 73301-0215
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.
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