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1040ez Tax Form

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1040ez Tax Form

1040ez tax form Publication 583 - Main Content Table of Contents What New Business Owners Need To Know Forms of BusinessMore information. 1040ez tax form More information. 1040ez tax form Exception—Community Income. 1040ez tax form Exception—Qualified joint venture. 1040ez tax form More information. 1040ez tax form More information. 1040ez tax form Identification NumbersEmployer Identification Number (EIN) Payee's Identification Number Tax Year Accounting Method Business TaxesIncome Tax Self-Employment Tax Employment Taxes Excise Taxes Depositing Taxes Information Returns PenaltiesWaiver of penalty. 1040ez tax form Business ExpensesBusiness Start-Up Costs Depreciation Business Use of Your Home Car and Truck Expenses RecordkeepingWhy Keep Records? Kinds of Records To Keep How Long To Keep Records Sample Record System How to Get More InformationInternal Revenue Service Small Business Administration Other Federal Agencies What New Business Owners Need To Know As a new business owner, you need to know your federal tax responsibilities. 1040ez tax form Table 1 can help you learn what those responsibilities are. 1040ez tax form Ask yourself each question listed in the table, then see the related discussion to find the answer. 1040ez tax form In addition to knowing about federal taxes, you need to make some basic business decisions. 1040ez tax form Ask yourself: What are my financial resources? What products and services will I sell? How will I market my products and services? How will I develop a strategic business plan? How will I manage my business on a day-to-day basis? How will I recruit employees? The Small Business Administration (SBA) is a federal agency that can help you answer these types of questions. 1040ez tax form For information on how to contact the SBA, see How to Get More Information, later. 1040ez tax form Forms of Business The most common forms of business are the sole proprietorship, partnership, and corporation. 1040ez tax form When beginning a business, you must decide which form of business to use. 1040ez tax form Legal and tax considerations enter into this decision. 1040ez tax form Only tax considerations are discussed in this publication. 1040ez tax form Your form of business determines which income tax return form you have to file. 1040ez tax form See Table 2 to find out which form you have to file. 1040ez tax form Sole proprietorships. 1040ez tax form   A sole proprietorship is an unincorporated business that is owned by one individual. 1040ez tax form It is the simplest form of business organization to start and maintain. 1040ez tax form The business has no existence apart from you, the owner. 1040ez tax form Its liabilities are your personal liabilities. 1040ez tax form You undertake the risks of the business for all assets owned, whether or not used in the business. 1040ez tax form You include the income and expenses of the business on your personal tax return. 1040ez tax form More information. 1040ez tax form   For more information on sole proprietorships, see Publication 334, Tax Guide for Small Business. 1040ez tax form If you are a farmer, see Publication 225, Farmer's Tax Guide. 1040ez tax form Partnerships. 1040ez tax form   A partnership is the relationship existing between two or more persons who join to carry on a trade or business. 1040ez tax form Each person contributes money, property, labor, or skill, and expects to share in the profits and losses of the business. 1040ez tax form   A partnership must file an annual information return to report the income, deductions, gains, losses, etc. 1040ez tax form , from its operations, but it does not pay income tax. 1040ez tax form Instead, it “passes through” any profits or losses to its partners. 1040ez tax form Each partner includes his or her share of the partnership's items on his or her tax return. 1040ez tax form More information. 1040ez tax form   For more information on partnerships, see Publication 541, Partnerships. 1040ez tax form Husband and wife business. 1040ez tax form   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. 1040ez tax form Do not use Schedule C or C-EZ. 1040ez tax form Instead, file Form 1065, U. 1040ez tax form S. 1040ez tax form Return of Partnership Income. 1040ez tax form For more information, see Publication 541, Partnerships. 1040ez tax form Exception—Community Income. 1040ez tax form   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. 1040ez tax form S. 1040ez tax form possession, you can treat the business either as a sole proprietorship or a partnership. 1040ez tax form The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez tax form A change in your reporting position will be treated as a conversion of the entity. 1040ez tax form Exception—Qualified joint venture. 1040ez tax form   If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. 1040ez tax form Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. 1040ez tax form For an explanation of "material participation," see the Instructions for Schedule C, line G. 1040ez tax form   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. 1040ez tax form Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. 1040ez tax form For more information, see Qualified Joint Venture in the Instructions for Schedule SE. 1040ez tax form Corporations. 1040ez tax form   In forming a corporation, prospective shareholders exchange money, property, or both, for the corporation's capital stock. 1040ez tax form A corporation generally takes the same deductions as a sole proprietorship to figure its taxable income. 1040ez tax form A corporation can also take special deductions. 1040ez tax form   The profit of a corporation is taxed to the corporation when earned, and then is taxed to the shareholders when distributed as dividends. 1040ez tax form However, shareholders cannot deduct any loss of the corporation. 1040ez tax form More information. 1040ez tax form   For more information on corporations, see Publication 542, Corporations. 1040ez tax form S corporations. 1040ez tax form   An eligible domestic corporation can avoid double taxation (once to the corporation and again to the shareholders) by electing to be treated as an S corporation. 1040ez tax form Generally, an S corporation is exempt from federal income tax other than tax on certain capital gains and passive income. 1040ez tax form On their tax returns, the S corporation's shareholders include their share of the corporation's separately stated items of income, deduction, loss, and credit, and their share of nonseparately stated income or loss. 1040ez tax form More information. 1040ez tax form   For more information on S corporations, see the instructions for Form 2553, Election by a Small Business Corporation, and Form 1120S, U. 1040ez tax form S. 1040ez tax form Income Tax Return for an S Corporation. 1040ez tax form Limited liability company. 1040ez tax form   A limited liability company (LLC) is an entity formed under state law by filing articles of organization as an LLC. 1040ez tax form The members of an LLC are not personally liable for its debts. 1040ez tax form An LLC may be classified for federal income tax purposes as either a partnership, a corporation, or an entity disregarded as an entity separate from its owner by applying the rules in regulations section 301. 1040ez tax form 7701-3. 1040ez tax form For more information, see the instructions for Form 8832, Entity Classification Election. 1040ez tax form Identification Numbers You must have a taxpayer identification number so the IRS can process your returns. 1040ez tax form The two most common kinds of taxpayer identification numbers are the social security number (SSN) and the employer identification number (EIN). 1040ez tax form An SSN is issued to individuals by the Social Security Administration (SSA) and is in the following format: 000–00–0000. 1040ez tax form An EIN is issued to individuals (sole proprietors), partnerships, corporations, and other entities by the IRS and is in the following format: 00–0000000. 1040ez tax form You must include your taxpayer identification number (SSN or EIN) on all returns and other documents you send to the IRS. 1040ez tax form You must also furnish your number to other persons who use your identification number on any returns or documents they send to the IRS. 1040ez tax form This includes returns or documents filed to report the following information. 1040ez tax form Interest, dividends, royalties, etc. 1040ez tax form , paid to you. 1040ez tax form Any amount paid to you as a dependent care provider. 1040ez tax form Certain other amounts paid to you that total $600 or more for the year. 1040ez tax form If you do not furnish your identification number as required, you may be subject to penalties. 1040ez tax form See Penalties, later. 1040ez tax form Employer Identification Number (EIN) EINs are used to identify the tax accounts of employers, certain sole proprietors, corporations, partnerships, estates, trusts, and other entities. 1040ez tax form If you don't already have an EIN, you need to get one if you: Have employees, Have a qualified retirement plan, Operate your business as a corporation or partnership, or File returns for: Employment taxes, or Excise taxes. 1040ez tax form Applying for an EIN. 1040ez tax form   You may apply for an EIN: Online—Click on the EIN link at www. 1040ez tax form irs. 1040ez tax form gov/businesses/small. 1040ez tax form The EIN is issued immediately once the application information is validated. 1040ez tax form By telephone at 1-800-829-4933. 1040ez tax form By mailing or faxing Form SS-4, Application for Employer Identification Number. 1040ez tax form When to apply. 1040ez tax form   You should apply for an EIN early enough to receive the number by the time you must file a return or statement or make a tax deposit. 1040ez tax form If you apply by mail, file Form SS-4 at least 4 weeks before you need an EIN. 1040ez tax form If you apply by telephone or through the IRS website, you can get an EIN immediately. 1040ez tax form If you apply by fax, you can get an EIN within 4 business days. 1040ez tax form   If you do not receive your EIN by the time a return is due, file your return anyway. 1040ez tax form Write “Applied for” and the date you applied for the number in the space for the EIN. 1040ez tax form Do not use your social security number as a substitute for an EIN on your tax returns. 1040ez tax form More than one EIN. 1040ez tax form   You should have only one EIN. 1040ez tax form If you have more than one EIN and are not sure which to use, contact the Internal Revenue Service Center where you file your return. 1040ez tax form Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. 1040ez tax form The IRS will tell you which number to use. 1040ez tax form More information. 1040ez tax form   For more information about EINs, see Publication 1635, Understanding Your EIN. 1040ez tax form Payee's Identification Number In the operation of a business, you will probably make certain payments you must report on information returns (discussed later under Information Returns). 1040ez tax form The forms used to report these payments must include the payee's identification number. 1040ez tax form Employee. 1040ez tax form   If you have employees, you must get an SSN from each of them. 1040ez tax form Record the name and SSN of each employee exactly as they are shown on the employee's social security card. 1040ez tax form If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. 1040ez tax form This may occur, for example, if the employee's name has changed due to marriage or divorce. 1040ez tax form   If your employee does not have an SSN, he or she should file Form SS-5, Application for a Social Security Card, with the SSA. 1040ez tax form This form is available at SSA offices or by calling 1-800-772-1213. 1040ez tax form It is also available from the SSA website at www. 1040ez tax form ssa. 1040ez tax form gov. 1040ez tax form Other payee. 1040ez tax form   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. 1040ez tax form If you make reportable payments to an organization, such as a corporation or partnership, you must get its EIN. 1040ez tax form   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. 1040ez tax form This form is available from IRS offices or by calling 1-800-829-3676. 1040ez tax form It is also available from the IRS website at IRS. 1040ez tax form gov. 1040ez tax form    If the payee does not provide you with an identification number, you may have to withhold part of the payments as backup withholding. 1040ez tax form For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. 1040ez tax form Tax Year You must figure your taxable income and file an income tax return based on an annual accounting period called a tax year. 1040ez tax form A tax year is usually 12 consecutive months. 1040ez tax form There are two kinds of tax years. 1040ez tax form Calendar tax year. 1040ez tax form A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. 1040ez tax form Fiscal tax year. 1040ez tax form A fiscal tax year is 12 consecutive months ending on the last day of any month except December. 1040ez tax form A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. 1040ez tax form If you file your first tax return using the calendar tax year and you later begin business as a sole proprietor, become a partner in a partnership, or become a shareholder in an S corporation, you must continue to use the calendar year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. 1040ez tax form You must use a calendar tax year if: You keep no books. 1040ez tax form You have no annual accounting period. 1040ez tax form Your present tax year does not qualify as a fiscal year. 1040ez tax form You are required to use a calendar year by a provision of the Internal Revenue Code or the Income Tax Regulations. 1040ez tax form For more information, see Publication 538, Accounting Periods and Methods. 1040ez tax form First-time filer. 1040ez tax form   If you have never filed an income tax return, you can adopt either a calendar tax year or a fiscal tax year. 1040ez tax form You adopt a tax year by filing your first income tax return using that tax year. 1040ez tax form You have not adopted a tax year if you merely did any of the following. 1040ez tax form Filed an application for an extension of time to file an income tax return. 1040ez tax form Filed an application for an employer identification number. 1040ez tax form Paid estimated taxes for that tax year. 1040ez tax form Changing your tax year. 1040ez tax form   Once you have adopted your tax year, you may have to get IRS approval to change it. 1040ez tax form To get approval, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year. 1040ez tax form You may have to pay a fee. 1040ez tax form For more information, see Publication 538. 1040ez tax form Accounting Method An accounting method is a set of rules used to determine when and how income and expenses are reported. 1040ez tax form You choose an accounting method for your business when you file your first income tax return. 1040ez tax form There are two basic accounting methods. 1040ez tax form Cash method. 1040ez tax form Under the cash method, you report income in the tax year you receive it. 1040ez tax form You usually deduct or capitalize expenses in the tax year you pay them. 1040ez tax form Accrual method. 1040ez tax form Under an accrual method, you generally report income in the tax year you earn it, even though you may receive payment in a later year. 1040ez tax form You deduct or capitalize expenses in the tax year you incur them, whether or not you pay them that year. 1040ez tax form For other methods, see Publication 538. 1040ez tax form If you need inventories to show income correctly, you must generally use an accrual method of accounting for purchases and sales. 1040ez tax form Inventories include goods held for sale in the normal course of business. 1040ez tax form They also include raw materials and supplies that will physically become a part of merchandise intended for sale. 1040ez tax form Inventories are explained in Publication 538. 1040ez tax form Certain small business taxpayers can use the cash method of accounting and can also account for inventoriable items as materials and supplies that are not incidental. 1040ez tax form For more information, see Publication 538. 1040ez tax form You must use the same accounting method to figure your taxable income and to keep your books. 1040ez tax form Also, you must use an accounting method that clearly shows your income. 1040ez tax form In general, any accounting method that consistently uses accounting principles suitable for your trade or business clearly shows income. 1040ez tax form An accounting method clearly shows income only if it treats all items of gross income and expense the same from year to year. 1040ez tax form More than one business. 1040ez tax form   When you own more than one business, you can use a different accounting method for each business if the method you use for each clearly shows your income. 1040ez tax form You must keep a complete and separate set of books and records for each business. 1040ez tax form Changing your method of accounting. 1040ez tax form   Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. 1040ez tax form A change in accounting method not only includes a change in your overall system of accounting, but also a change in the treatment of any material item. 1040ez tax form For examples of changes that require approval and information on how to get approval for the change, see Publication 538. 1040ez tax form Business Taxes The form of business you operate determines what taxes you must pay and how you pay them. 1040ez tax form The following are the four general kinds of business taxes. 1040ez tax form Income tax. 1040ez tax form Self-employment tax. 1040ez tax form Employment taxes. 1040ez tax form Excise taxes. 1040ez tax form See Table 2 for the forms you file to report these taxes. 1040ez tax form You may want to get Publication 509. 1040ez tax form It has tax calendars that tell you when to file returns and make tax payments. 1040ez tax form Income Tax All businesses except partnerships must file an annual income tax return. 1040ez tax form Partnerships file an information return. 1040ez tax form Which form you use depends on how your business is organized. 1040ez tax form See Table 2 to find out which return you have to file. 1040ez tax form The federal income tax is a pay-as-you-go tax. 1040ez tax form You must pay the tax as you earn or receive income during the year. 1040ez tax form An employee usually has income tax withheld from his or her pay. 1040ez tax form If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 1040ez tax form If you are not required to make estimated tax payments, you may pay any tax due when you file your return. 1040ez tax form Table 2. 1040ez tax form Which Forms Must I File? IF you are a. 1040ez tax form . 1040ez tax form . 1040ez tax form   THEN you may be liable for. 1040ez tax form . 1040ez tax form . 1040ez tax form   Use Form. 1040ez tax form . 1040ez tax form . 1040ez tax form Sole proprietor   Income tax   1040 and Schedule C 1 or C-EZ (Schedule F 1 for farm business)     Self-employment tax   1040 and Schedule SE     Estimated tax   1040-ES     Employment taxes:         • Social security and Medicare   taxes and income tax   withholding   941 or 944 (943 for farm employees)     • Federal unemployment (FUTA)   tax   940     Excise taxes   See Excise Taxes Partnership   Annual return of income   1065     Employment taxes   Same as sole proprietor     Excise taxes   See Excise Taxes Partner in a partnership (individual)   Income tax   1040 and Schedule E 2     Self-employment tax   1040 and Schedule SE     Estimated tax   1040-ES Corporation or S corporation   Income tax   1120 (corporation) 2  1120S (S corporation) 2     Estimated tax   1120-W (corporation only)     Employment taxes   Same as sole proprietor     Excise taxes   See Excise Taxes S corporation shareholder   Income tax   1040 and Schedule E 2     Estimated tax   1040-ES 1 File a separate schedule for each business. 1040ez tax form 2 Various other schedules may be needed. 1040ez tax form Estimated tax. 1040ez tax form   Generally, you must pay taxes on income, including self-employment tax (discussed next), by making regular payments of estimated tax during the year. 1040ez tax form Sole proprietors, partners, and S corporation shareholders. 1040ez tax form   You generally have to make estimated tax payments if you expect to owe tax of $1,000 or more when you file your return. 1040ez tax form Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay your estimated tax. 1040ez tax form For more information, see Publication 505, Tax Withholding and Estimated Tax. 1040ez tax form Corporations. 1040ez tax form   You generally have to make estimated tax payments for your corporation if you expect it to owe tax of $500 or more when you file its return. 1040ez tax form Use Form 1120-W, Estimated Tax for Corporations, to figure the estimated tax. 1040ez tax form You must deposit the payments as explained later under Depositing Taxes. 1040ez tax form For more information, see Publication 542. 1040ez tax form Self-Employment Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. 1040ez tax form Your payments of SE tax contribute to your coverage under the social security system. 1040ez tax form Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. 1040ez tax form You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. 1040ez tax form Your net earnings from self-employment were $400 or more. 1040ez tax form You had church employee income of $108. 1040ez tax form 28 or more. 1040ez tax form Use Schedule SE (Form 1040) to figure your SE tax. 1040ez tax form For more information, see Publication 334, Tax Guide for Small Business. 1040ez tax form You can deduct a portion of your SE tax as an adjustment to income on your Form 1040. 1040ez tax form The Social Security Administration (SSA) time limit for posting self-employment income. 1040ez tax form   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. 1040ez tax form If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. 1040ez tax form The SSA will not change its records to increase your self-employment income. 1040ez tax form Employment Taxes This section briefly discusses the employment taxes you must pay, the forms you must file to report them, and other forms that must be filed when you have employees. 1040ez tax form Employment taxes include the following. 1040ez tax form Social security and Medicare taxes. 1040ez tax form Federal income tax withholding. 1040ez tax form Federal unemployment (FUTA) tax. 1040ez tax form If you have employees, you will need to get Publication 15, Circular E, Employer's Tax Guide. 1040ez tax form If you have agricultural employees, get Publication 51, Circular A, Agricultural Employer's Tax Guide. 1040ez tax form These publications explain your tax responsibilities as an employer. 1040ez tax form If you are not sure whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. 1040ez tax form That publication has information to help you determine whether an individual is an employee or an independent contractor. 1040ez tax form If you classify an employee as an independent contractor, you can be held liable for employment taxes for that worker plus a penalty. 1040ez tax form An independent contractor is someone who is self-employed. 1040ez tax form Generally, you do not have to withhold or pay any taxes on payments to an independent contractor. 1040ez tax form Federal Income, Social Security, and Medicare Taxes You generally must withhold federal income tax from your employee's wages. 1040ez tax form To figure how much federal income tax to withhold from each wage payment, use the employee's Form W-4 (discussed later under Hiring Employees) and the methods described in Publication 15. 1040ez tax form Social security and Medicare taxes pay for benefits that workers and their families receive under the Federal Insurance Contributions Act (FICA). 1040ez tax form Social security tax pays for benefits under the old-age, survivors, and disability insurance part of FICA. 1040ez tax form Medicare tax pays for benefits under the hospital insurance part of FICA. 1040ez tax form You withhold part of these taxes from your employee's wages and you pay a part yourself. 1040ez tax form To find out how much social security and Medicare tax to withhold and to pay, see Publication 15. 1040ez tax form Which form do I file?   Report these taxes on Form 941, Employer's QUARTERLY Federal Tax Return, or Form 944, Employer's ANNUAL Federal Tax Return. 1040ez tax form (Farm employers use Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. 1040ez tax form ) Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. 1040ez tax form You report and pay FUTA tax separately from social security and Medicare taxes and withheld income tax. 1040ez tax form You pay FUTA tax only from your own funds. 1040ez tax form Employees do not pay this tax or have it withheld from their pay. 1040ez tax form Which form do I file?   Report federal unemployment tax on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040ez tax form See Publication 15 to find out if you can use this form. 1040ez tax form Hiring Employees Have the employees you hire fill out Form I-9 and Form W-4. 1040ez tax form Form I-9. 1040ez tax form   You must verify that each new employee is legally eligible to work in the United States. 1040ez tax form Both you and the employee must complete the U. 1040ez tax form S. 1040ez tax form Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040ez tax form You can get the form from USCIS offices or from the USCIS website at www. 1040ez tax form uscis. 1040ez tax form gov. 1040ez tax form Call the USCIS at 1-800-375-5283 for more information about your responsibilities. 1040ez tax form Form W-4. 1040ez tax form   Each employee must fill out Form W-4, Employee's Withholding Allowance Certificate. 1040ez tax form You will use the filing status and withholding allowances shown on this form to figure the amount of income tax to withhold from your employee's wages. 1040ez tax form For more information, see Publication 15. 1040ez tax form Employees claiming more than 10 withholding allowances. 1040ez tax form   An employer of an employee who claims more than 10 withholding allowances for wages paid can use several methods of withholding. 1040ez tax form See section 16 of Publication 15. 1040ez tax form Form W-2 Wage Reporting After the calendar year is over, you must furnish copies of Form W-2, Wage and Tax Statement, to each employee to whom you paid wages during the year. 1040ez tax form You must also send copies to the Social Security Administration. 1040ez tax form See Information Returns, later, for more information on Form W-2. 1040ez tax form Excise Taxes This section describes the excise taxes you may have to pay and the forms you have to file if you do any of the following. 1040ez tax form Manufacture or sell certain products. 1040ez tax form Operate certain kinds of businesses. 1040ez tax form Use various kinds of equipment, facilities, or products. 1040ez tax form Receive payment for certain services. 1040ez tax form For more information on excise taxes, see Publication 510, Excise Taxes. 1040ez tax form Form 720. 1040ez tax form   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. 1040ez tax form Environmental taxes. 1040ez tax form Communications and air transportation taxes. 1040ez tax form Fuel taxes. 1040ez tax form Tax on the first retail sale of heavy trucks, trailers, and tractors. 1040ez tax form Manufacturers taxes on the sale or use of a variety of different articles. 1040ez tax form Form 2290. 1040ez tax form   There is a federal excise tax on certain trucks, truck tractors, and buses used on public highways. 1040ez tax form The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. 1040ez tax form Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. 1040ez tax form For more information, see the instructions for Form 2290. 1040ez tax form Form 730. 1040ez tax form   If you are in the business of accepting wagers or conducting a wagering pool or lottery, you may be liable for the federal excise tax on wagering. 1040ez tax form Use Form 730, Monthly Tax Return for Wagers, to figure the tax on the wagers you receive. 1040ez tax form Form 11-C. 1040ez tax form   Use Form 11-C, Occupational Tax and Registration Return for Wagering, to register for any wagering activity and to pay the federal occupational tax on wagering. 1040ez tax form Depositing Taxes You generally have to deposit employment taxes, certain excise taxes, corporate income tax, and S corporation taxes before you file your return. 1040ez tax form Generally, taxpayers are required to deposit taxes through the Electronic Federal Tax Payment System (EFTPS). 1040ez tax form Any business that has a federal tax obligation and requests a new EIN will automatically be enrolled in EFTPS. 1040ez tax form Through the mail, the business will receive an EFTPS PIN package that contains instructions for activating its EFTPS enrollment. 1040ez tax form Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. 1040ez tax form The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. 1040ez tax form You must give a copy of each information return you are required to file to the recipient or payer. 1040ez tax form In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. 1040ez tax form For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. 1040ez tax form Form 1099-MISC. 1040ez tax form   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your trade or business. 1040ez tax form These payments include the following items. 1040ez tax form Payments of $600 or more for services performed for your business by people not treated as your employees, such as subcontractors, attorneys, accountants, or directors. 1040ez tax form Rent payments of $600 or more, other than rents paid to real estate agents. 1040ez tax form Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. 1040ez tax form Royalty payments of $10 or more. 1040ez tax form Payments to certain crew members by operators of fishing boats. 1040ez tax form You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. 1040ez tax form Form W-2. 1040ez tax form   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. 1040ez tax form For more information on what to report on Form W-2, see the Instructions for Forms W-2 and W-3. 1040ez tax form Form 8300. 1040ez tax form   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction or two or more related business transactions. 1040ez tax form Cash includes U. 1040ez tax form S. 1040ez tax form and foreign coin and currency. 1040ez tax form It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. 1040ez tax form For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). 1040ez tax form Penalties The law provides penalties for not filing returns or paying taxes as required. 1040ez tax form Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. 1040ez tax form Failure to file tax returns. 1040ez tax form   If you do not file your tax return by the due date, you may have to pay a penalty. 1040ez tax form The penalty is based on the tax not paid by the due date. 1040ez tax form See your tax return instructions for more information about this penalty. 1040ez tax form Failure to pay tax. 1040ez tax form   If you do not pay your taxes by the due date, you will have to pay a penalty for each month, or part of a month, that your taxes are not paid. 1040ez tax form For more information, see your tax return instructions. 1040ez tax form Failure to withhold, deposit, or pay taxes. 1040ez tax form   If you do not withhold income, social security, or Medicare taxes from employees, or if you withhold taxes but do not deposit them or pay them to the IRS, you may be subject to a penalty of the unpaid tax, plus interest. 1040ez tax form You may also be subject to penalties if you deposit the taxes late. 1040ez tax form For more information, see Publication 15. 1040ez tax form Failure to follow information reporting requirements. 1040ez tax form   The following penalties apply if you are required to file information returns. 1040ez tax form For more information, see the General Instructions for Certain Information Returns. 1040ez tax form Failure to file information returns. 1040ez tax form A penalty applies if you do not file information returns by the due date, if you do not include all required information, or if you report incorrect information. 1040ez tax form Failure to furnish correct payee statements. 1040ez tax form A penalty applies if you do not furnish a required statement to a payee by the due date, if you do not include all required information, or if you report incorrect information. 1040ez tax form Waiver of penalty. 1040ez tax form   These penalties will not apply if you can show that the failures were due to reasonable cause and not willful neglect. 1040ez tax form   In addition, there is no penalty for failure to include all the required information, or for including incorrect information, on a de minimis number of information returns if you correct the errors by August 1 of the year the returns are due. 1040ez tax form (To be considered de minimis, the number of returns cannot exceed the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. 1040ez tax form ) Failure to supply taxpayer identification number. 1040ez tax form   If you do not include your taxpayer identification number (SSN or EIN) or the taxpayer identification number of another person where required on a return, statement, or other document, you may be subject to a penalty of $50 for each failure. 1040ez tax form You may also be subject to the $50 penalty if you do not give your taxpayer identification number to another person when it is required on a return, statement, or other document. 1040ez tax form Business Expenses You can deduct business expenses on your income tax return. 1040ez tax form These are the current operating costs of running your business. 1040ez tax form To be deductible, a business expense must be both ordinary and necessary. 1040ez tax form An ordinary expense is one that is common and accepted in your field of business, trade, or profession. 1040ez tax form A necessary expense is one that is helpful and appropriate for your business, trade, or profession. 1040ez tax form An expense does not have to be indispensable to be considered necessary. 1040ez tax form The following are brief explanations of some expenses that are of interest to people starting a business. 1040ez tax form There are many other expenses that you may be able to deduct. 1040ez tax form See your form instructions and Publication 535, Business Expenses. 1040ez tax form Business Start-Up Costs Business start-up costs are the expenses you incur before you actually begin business operations. 1040ez tax form Your business start-up costs will depend on the type of business you are starting. 1040ez tax form They may include costs for advertising, travel, surveys, and training. 1040ez tax form These costs are generally capital expenses. 1040ez tax form You usually recover costs for a particular asset (such as machinery or office equipment) through depreciation (discussed next). 1040ez tax form You can elect to deduct up to $5,000 of business start-up costs and $5,000 of organizational costs paid or incurred after October 22, 2004. 1040ez tax form The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. 1040ez tax form Any remaining cost must be amortized. 1040ez tax form For more information about amortizing start-up and organizational costs, see chapter 7 in Publication 535. 1040ez tax form Depreciation If property you acquire to use in your business has a useful life that extends substantially beyond the year it is placed in service, you generally cannot deduct the entire cost as a business expense in the year you acquire it. 1040ez tax form You must spread the cost over more than one tax year and deduct part of it each year. 1040ez tax form This method of deducting the cost of business property is called depreciation. 1040ez tax form Business property you must depreciate includes the following items. 1040ez tax form Office furniture. 1040ez tax form Buildings. 1040ez tax form Machinery and equipment. 1040ez tax form You can choose to deduct a limited amount of the cost of certain depreciable property in the year you place the property in service. 1040ez tax form This deduction is known as the “section 179 deduction. 1040ez tax form ” For more information about depreciation and the section 179 deduction, see Publication 946, How To Depreciate Property. 1040ez tax form Depreciation must be taken in the year it is allowable. 1040ez tax form Allowable depreciation not taken in a prior year cannot be taken in the current year. 1040ez tax form If you do not deduct the correct depreciation, you may be able to make a correction by filing Form 1040X, Amended U. 1040ez tax form S. 1040ez tax form Individual Income Tax Return, or by changing your accounting method. 1040ez tax form For more information on how to correct depreciation deductions, see chapter 1 in Publication 946. 1040ez tax form Business Use of Your Home To deduct expenses related to the business use of part of your home, you must meet specific requirements. 1040ez tax form Even then, your deduction may be limited. 1040ez tax form To qualify to claim expenses for business use of your home, you must meet both the following tests. 1040ez tax form Your use of the business part of your home must be: Exclusive (however, see Exceptions to exclusive use, later), Regular, For your trade or business, AND The business part of your home must be one of the following: Your principal place of business (defined later), A place where you meet or deal with patients, clients, or customers in the normal course of your trade or business, or A separate structure (not attached to your home) you use in connection with your trade or business. 1040ez tax form Exclusive use. 1040ez tax form   To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. 1040ez tax form The area used for business can be a room or other separately identifiable space. 1040ez tax form The space does not need to be marked off by a permanent partition. 1040ez tax form   You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. 1040ez tax form Exceptions to exclusive use. 1040ez tax form   You do not have to meet the exclusive use test if either of the following applies. 1040ez tax form You use part of your home for the storage of inventory or product samples. 1040ez tax form You use part of your home as a daycare facility. 1040ez tax form For an explanation of these exceptions, see Publication 587, Business Use of Your Home (Including Use by Daycare Providers). 1040ez tax form Principal place of business. 1040ez tax form   Your home office will qualify as your principal place of business for deducting expenses for its use if you meet the following requirements. 1040ez tax form You use it exclusively and regularly for administrative or management activities of your trade or business. 1040ez tax form You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. 1040ez tax form   Alternatively, if you use your home exclusively and regularly for your business, but your home office does not qualify as your principal place of business based on the previous rules, you determine your principal place of business based on the following factors. 1040ez tax form The relative importance of the activities performed at each location. 1040ez tax form If the relative importance factor does not determine your principal place of business, the time spent at each location. 1040ez tax form    If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. 1040ez tax form However, for other ways to qualify to deduct home office expenses, see Publication 587. 1040ez tax form Which form do I file?   If you file Schedule C (Form 1040), use Form 8829, Expenses for Business Use of Your Home, to figure your deduction. 1040ez tax form If you file Schedule F (Form 1040) or you are a partner, you can use the worksheet in Publication 587. 1040ez tax form More information. 1040ez tax form   For more information about business use of your home, see Publication 587. 1040ez tax form Car and Truck Expenses If you use your car or truck in your business, you can deduct the costs of operating and maintaining it. 1040ez tax form You generally can deduct either your actual expenses or the standard mileage rate. 1040ez tax form Actual expenses. 1040ez tax form   If you deduct actual expenses, you can deduct the cost of the following items: Depreciation Lease payments Registration Garage rent Licenses Repairs Gas Oil Tires Insurance Parking fees Tolls   If you use your vehicle for both business and personal purposes, you must divide your expenses between business and personal use. 1040ez tax form You can divide your expenses based on the miles driven for each purpose. 1040ez tax form Example. 1040ez tax form You are the sole proprietor of a flower shop. 1040ez tax form You drove your van 20,000 miles during the year. 1040ez tax form 16,000 miles were for delivering flowers to customers and 4,000 miles were for personal use. 1040ez tax form You can claim only 80% (16,000 ÷ 20,000) of the cost of operating your van as a business expense. 1040ez tax form Standard mileage rate. 1040ez tax form   Instead of figuring actual expenses, you may be able to use the standard mileage rate to figure the deductible costs of operating your car, van, pickup, or panel truck for business purposes. 1040ez tax form You can use the standard mileage rate for a vehicle you own or lease. 1040ez tax form The standard mileage rate is a specified amount of money you can deduct for each business mile you drive. 1040ez tax form It is announced annually by the IRS. 1040ez tax form To figure your deduction, multiply your business miles by the standard mileage rate for the year. 1040ez tax form    Generally, if you use the standard mileage rate, you cannot deduct your actual expenses. 1040ez tax form However, you may be able to deduct business-related parking fees, tolls, interest on your car loan, and certain state and local taxes. 1040ez tax form Choosing the standard mileage rate. 1040ez tax form   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. 1040ez tax form In later years, you can choose to use either the standard mileage rate or actual expenses. 1040ez tax form   If you use the standard mileage rate for a car you lease, you must choose to use it for the entire lease period (including renewals). 1040ez tax form Additional information. 1040ez tax form   For more information about the rules for claiming car and truck expenses, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. 1040ez tax form Recordkeeping This part explains why you must keep records, what kinds of records you must keep, and how to keep them. 1040ez tax form It also explains how long you must keep your records for federal tax purposes. 1040ez tax form A sample recordkeeping system is illustrated at the end of this part. 1040ez tax form Why Keep Records? Everyone in business must keep records. 1040ez tax form Good records will help you do the following. 1040ez tax form Monitor the progress of your business. 1040ez tax form   You need good records to monitor the progress of your business. 1040ez tax form Records can show whether your business is improving, which items are selling, or what changes you need to make. 1040ez tax form Good records can increase the likelihood of business success. 1040ez tax form Prepare your financial statements. 1040ez tax form   You need good records to prepare accurate financial statements. 1040ez tax form These include income (profit and loss) statements and balance sheets. 1040ez tax form These statements can help you in dealing with your bank or creditors and help you manage your business. 1040ez tax form An income statement shows the income and expenses of the business for a given period of time. 1040ez tax form A balance sheet shows the assets, liabilities, and your equity in the business on a given date. 1040ez tax form Identify source of receipts. 1040ez tax form   You will receive money or property from many sources. 1040ez tax form Your records can identify the source of your receipts. 1040ez tax form You need this information to separate business from nonbusiness receipts and taxable from nontaxable income. 1040ez tax form Keep track of deductible expenses. 1040ez tax form   You may forget expenses when you prepare your tax return unless you record them when they occur. 1040ez tax form Prepare your tax returns. 1040ez tax form   You need good records to prepare your tax returns. 1040ez tax form These records must support the income, expenses, and credits you report. 1040ez tax form Generally, these are the same records you use to monitor your business and prepare your financial statements. 1040ez tax form Support items reported on tax returns. 1040ez tax form   You must keep your business records available at all times for inspection by the IRS. 1040ez tax form If the IRS examines any of your tax returns, you may be asked to explain the items reported. 1040ez tax form A complete set of records will speed up the examination. 1040ez tax form Kinds of Records To Keep Except in a few cases, the law does not require any specific kind of records. 1040ez tax form You can choose any recordkeeping system suited to your business that clearly shows your income and expenses. 1040ez tax form The business you are in affects the type of records you need to keep for federal tax purposes. 1040ez tax form You should set up your recordkeeping system using an accounting method that clearly shows your income for your tax year. 1040ez tax form See Accounting Method, earlier. 1040ez tax form If you are in more than one business, you should keep a complete and separate set of records for each business. 1040ez tax form A corporation should keep minutes of board of directors' meetings. 1040ez tax form Your recordkeeping system should include a summary of your business transactions. 1040ez tax form This summary is ordinarily made in your books (for example, accounting journals and ledgers). 1040ez tax form Your books must show your gross income, as well as your deductions and credits. 1040ez tax form For most small businesses, the business checkbook (discussed later) is the main source for entries in the business books. 1040ez tax form In addition, you must keep supporting documents, explained later. 1040ez tax form Electronic records. 1040ez tax form   All requirements that apply to hard copy books and records also apply to electronic storage systems that maintain tax books and records. 1040ez tax form When you replace hard copy books and records, you must maintain the electronic storage systems for as long as they are material to the administration of tax law. 1040ez tax form An electronic storage system is any system for preparing or keeping your records either by electronic imaging or by transfer to an electronic storage media. 1040ez tax form The electronic storage system must index, store, preserve, retrieve and reproduce the electronically stored books and records in legible format. 1040ez tax form All electronic storage systems must provide a complete and accurate record of your data that is accessible to the IRS. 1040ez tax form Electronic storage systems are also subject to the same controls and retention guidelines as those imposed on your original hard copy books and records. 1040ez tax form   The original hard copy books and records may be destroyed provided that the electronic storage system has been tested to establish that the hard copy books and records are being reproduced in compliance with IRS requirements for an electronic storage system and procedures are established to ensure continued compliance with all applicable rules and regulations. 1040ez tax form You still have the responsibility of retaining any other books and records that are required to be retained. 1040ez tax form   The IRS may test your electronic storage system, including the equipment used, indexing methodology, software and retrieval capabilities. 1040ez tax form This test is not considered an examination and the results must be shared with you. 1040ez tax form If your electronic storage system meets the requirements mentioned earlier, you will be in compliance. 1040ez tax form If not, you may be subject to penalties for non-compliance, unless you continue to maintain your original hard copy books and records in a manner that allows you and the IRS to determine your correct tax. 1040ez tax form For details on electronic storage system requirements, see Revenue Procedure 97-22, available in Internal Revenue Bulletin 1997-13. 1040ez tax form Supporting Documents Purchases, sales, payroll, and other transactions you have in your business generate supporting documents. 1040ez tax form Supporting documents include sales slips, paid bills, invoices, receipts, deposit slips, and canceled checks. 1040ez tax form These documents contain information you need to record in your books. 1040ez tax form It is important to keep these documents because they support the entries in your books and on your tax return. 1040ez tax form Keep them in an orderly fashion and in a safe place. 1040ez tax form For instance, organize them by year and type of income or expense. 1040ez tax form Gross receipts. 1040ez tax form   Gross receipts are the income you receive from your business. 1040ez tax form You should keep supporting documents that show the amounts and sources of your gross receipts. 1040ez tax form Documents that show gross receipts include the following. 1040ez tax form Cash register tapes. 1040ez tax form Bank deposit slips. 1040ez tax form Receipt books. 1040ez tax form Invoices. 1040ez tax form Credit card charge slips. 1040ez tax form Forms 1099-MISC. 1040ez tax form Purchases. 1040ez tax form   Purchases are the items you buy and resell to customers. 1040ez tax form If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into finished products. 1040ez tax form Your supporting documents should show the amount paid and that the amount was for purchases. 1040ez tax form Documents for purchases include the following. 1040ez tax form Canceled checks. 1040ez tax form Cash register tape receipts. 1040ez tax form Credit card sales slips. 1040ez tax form Invoices. 1040ez tax form These records will help you determine the value of your inventory at the end of the year. 1040ez tax form See Publication 538 for information on methods for valuing inventory. 1040ez tax form Expenses. 1040ez tax form   Expenses are the costs you incur (other than purchases) to carry on your business. 1040ez tax form Your supporting documents should show the amount paid and that the amount was for a business expense. 1040ez tax form Documents for expenses include the following. 1040ez tax form Canceled checks. 1040ez tax form Cash register tapes. 1040ez tax form Account statements. 1040ez tax form Credit card sales slips. 1040ez tax form Invoices. 1040ez tax form Petty cash slips for small cash payments. 1040ez tax form    A petty cash fund allows you to make small payments without having to write checks for small amounts. 1040ez tax form Each time you make a payment from this fund, you should make out a petty cash slip and attach it to your receipt as proof of payment. 1040ez tax form Travel, transportation, entertainment, and gift expenses. 1040ez tax form   Specific recordkeeping rules apply to these expenses. 1040ez tax form For more information, see Publication 463. 1040ez tax form Employment taxes. 1040ez tax form   There are specific employment tax records you must keep. 1040ez tax form For a list, see Publication 15. 1040ez tax form Assets. 1040ez tax form   Assets are the property, such as machinery and furniture you own and use in your business. 1040ez tax form You must keep records to verify certain information about your business assets. 1040ez tax form You need records to figure the annual depreciation and the gain or loss when you sell the assets. 1040ez tax form Your records should show the following information. 1040ez tax form When and how you acquired the asset. 1040ez tax form Purchase price. 1040ez tax form Cost of any improvements. 1040ez tax form Section 179 deduction taken. 1040ez tax form Deductions taken for depreciation. 1040ez tax form Deductions taken for casualty losses, such as losses resulting from fires or storms. 1040ez tax form How you used the asset. 1040ez tax form When and how you disposed of the asset. 1040ez tax form Selling price. 1040ez tax form Expenses of sale. 1040ez tax form   The following documents may show this information. 1040ez tax form Purchase and sales invoices. 1040ez tax form Real estate closing statements. 1040ez tax form Canceled checks. 1040ez tax form What if I don't have a canceled check?   If you do not have a canceled check, you may be able to prove payment with certain financial account statements prepared by financial institutions. 1040ez tax form These include account statements prepared for the financial institution by a third party. 1040ez tax form These account statements must be highly legible. 1040ez tax form The following table lists acceptable account statements. 1040ez tax form  IF payment is by. 1040ez tax form . 1040ez tax form . 1040ez tax form THEN the statement must show the. 1040ez tax form . 1040ez tax form . 1040ez tax form Check Check number. 1040ez tax form Amount. 1040ez tax form Payee's name. 1040ez tax form Date the check amount was posted to the account by the financial institution. 1040ez tax form Electronic funds transfer Amount transferred. 1040ez tax form Payee's name. 1040ez tax form Date the transfer was posted to the account by the financial institution. 1040ez tax form Credit card Amount charged. 1040ez tax form Payee's name. 1040ez tax form Transaction date. 1040ez tax form    Proof of payment of an amount, by itself, does not establish you are entitled to a tax deduction. 1040ez tax form You should also keep other documents, such as credit card sales slips and invoices, to show that you also incurred the cost. 1040ez tax form Recording Business Transactions A good recordkeeping system includes a summary of your business transactions. 1040ez tax form (Your business transactions are shown on the supporting documents just discussed. 1040ez tax form ) Business transactions are ordinarily summarized in books called journals and ledgers. 1040ez tax form You can buy them at your local stationery or office supply store. 1040ez tax form A journal is a book where you record each business transaction shown on your supporting documents. 1040ez tax form You may have to keep separate journals for transactions that occur frequently. 1040ez tax form A ledger is a book that contains the totals from all of your journals. 1040ez tax form It is organized into different accounts. 1040ez tax form Whether you keep journals and ledgers and how you keep them depends on the type of business you are in. 1040ez tax form For example, a recordkeeping system for a small business might include the following items. 1040ez tax form Business checkbook. 1040ez tax form Daily summary of cash receipts. 1040ez tax form Monthly summary of cash receipts. 1040ez tax form Check disbursements journal. 1040ez tax form Depreciation worksheet. 1040ez tax form Employee compensation record. 1040ez tax form The business checkbook is explained next. 1040ez tax form The other items are illustrated later under Sample Record System. 1040ez tax form The system you use to record business transactions will be more effective if you follow good recordkeeping practices. 1040ez tax form For example, record expenses when they occur, and identify the source of recorded receipts. 1040ez tax form Generally, it is best to record transactions on a daily basis. 1040ez tax form Business checkbook. 1040ez tax form   One of the first things you should do when you start a business is open a business checking account. 1040ez tax form You should keep your business account separate from your personal checking account. 1040ez tax form   The business checkbook is your basic source of information for recording your business expenses. 1040ez tax form You should deposit all daily receipts in your business checking account. 1040ez tax form You should check your account for errors by reconciling it. 1040ez tax form See Reconciling the checking account, later. 1040ez tax form   Consider using a checkbook that allows enough space to identify the source of deposits as business income, personal funds, or loans. 1040ez tax form You should also note on the deposit slip the source of the deposit and keep copies of all slips. 1040ez tax form   You should make all payments by check to document business expenses. 1040ez tax form Write checks payable to yourself only when making withdrawals from your business for personal use. 1040ez tax form Avoid writing checks payable to cash. 1040ez tax form If you must write a check for cash to pay a business expense, include the receipt for the cash payment in your records. 1040ez tax form If you cannot get a receipt for a cash payment, you should make an adequate explanation in your records at the time of payment. 1040ez tax form    Use the business account for business purposes only. 1040ez tax form Indicate the source of deposits and the type of expense in the checkbook. 1040ez tax form Reconciling the checking account. 1040ez tax form   When you receive your bank statement, make sure the statement, your checkbook, and your books agree. 1040ez tax form The statement balance may not agree with the balance in your checkbook and books if the statement: Includes bank charges you did not enter in your books and subtract from your checkbook balance, or Does not include deposits made after the statement date or checks that did not clear your account before the statement date. 1040ez tax form   By reconciling your checking account, you will: Verify how much money you have in the account, Make sure that your checkbook and books reflect all bank charges and the correct balance in the checking account, and Correct any errors in your bank statement, checkbook, and books. 1040ez tax form    You should reconcile your checking account each month. 1040ez tax form     Before you reconcile your monthly bank statement, check your own figures. 1040ez tax form Begin with the balance shown in your checkbook at the end of the previous month. 1040ez tax form To this balance, add the total cash deposited during the month and subtract the total cash disbursements. 1040ez tax form   After checking your figures, the result should agree with your checkbook balance at the end of the month. 1040ez tax form If the result does not agree, you may have made an error in recording a check or deposit. 1040ez tax form You can find the error by doing the following. 1040ez tax form Adding the amounts on your check stubs and comparing that total with the total in the “amount of check” column in your check disbursements journal. 1040ez tax form If the totals do not agree, check the individual amounts to see if an error was made in your check stub record or in the related entry in your check disbursements journal. 1040ez tax form Adding the deposit amounts in your checkbook. 1040ez tax form Compare that total with the monthly total in your cash receipt book, if you have one. 1040ez tax form If the totals do not agree, check the individual amounts to find any errors. 1040ez tax form   If your checkbook and journal entries still disagree, then refigure the running balance in your checkbook to make sure additions and subtractions are correct. 1040ez tax form   When your checkbook balance agrees with the balance figured from the journal entries, you may begin reconciling your checkbook with the bank statement. 1040ez tax form Many banks print a reconciliation worksheet on the back of the statement. 1040ez tax form   To reconcile your account, follow these steps. 1040ez tax form Compare the deposits listed on the bank statement with the deposits shown in your checkbook. 1040ez tax form Note all differences in the dollar amounts. 1040ez tax form Compare each canceled check, including both check number and dollar amount, with the entry in your checkbook. 1040ez tax form Note all differences in the dollar amounts. 1040ez tax form Mark the check number in the checkbook as having cleared the bank. 1040ez tax form After accounting for all checks returned by the bank, those not marked in your checkbook are your outstanding checks. 1040ez tax form Prepare a bank reconciliation. 1040ez tax form One is illustrated later under Sample Record System. 1040ez tax form Update your checkbook and journals for items shown on the reconciliation as not recorded (such as service charges) or recorded incorrectly. 1040ez tax form At this point, the adjusted bank statement balance should equal your adjusted checkbook balance. 1040ez tax form If you still have differences, check the previous steps to find the errors. 1040ez tax form   Table 3. 1040ez tax form Period of Limitations IF you. 1040ez tax form . 1040ez tax form . 1040ez tax form   THEN the period is. 1040ez tax form . 1040ez tax form . 1040ez tax form 1. 1040ez tax form Owe additional tax and situations (2), (3), and (4), below, do not apply to you   3 years 2. 1040ez tax form Do not report income that you should report and it is more than 25% of the gross income shown on the return   6 years 3. 1040ez tax form File a fraudulent return   Not limited 4. 1040ez tax form Do not file a return   Not limited 5. 1040ez tax form File a claim for credit or refund after you filed your return   Later of: 3 years or  2 years after tax   was paid 6. 1040ez tax form File a claim for a loss from worthless securities or a bad debt deduction   7 years Bookkeeping System You must decide whether to use a single-entry or a double-entry bookkeeping system. 1040ez tax form The single-entry system of bookkeeping is the simplest to maintain, but it may not be suitable for everyone. 1040ez tax form You may find the double-entry system better because it has built-in checks and balances to assure accuracy and control. 1040ez tax form Single-entry. 1040ez tax form   A single-entry system is based on the income statement (profit or loss statement). 1040ez tax form It can be a simple and practical system if you are starting a small business. 1040ez tax form The system records the flow of income and expenses through the use of: A daily summary of cash receipts, and Monthly summaries of cash receipts and disbursements. 1040ez tax form Double-entry. 1040ez tax form   A double-entry bookkeeping system uses journals and ledgers. 1040ez tax form Transactions are first entered in a journal and then posted to ledger accounts. 1040ez tax form These accounts show income, expenses, assets (property a business owns), liabilities (debts of a business), and net worth (excess of assets over liabilities). 1040ez tax form You close income and expense accounts at the end of each tax year. 1040ez tax form You keep asset, liability, and net worth accounts open on a permanent basis. 1040ez tax form   In the double-entry system, each account has a left side for debits and a right side for credits. 1040ez tax form It is self-balancing because you record every transaction as a debit entry in one account and as a credit entry in another. 1040ez tax form   Under this system, the total debits must equal the total credits after you post the journal entries to the ledger accounts. 1040ez tax form If the amounts do not balance, you have made an error and you must find and correct it. 1040ez tax form   An example of a journal entry exhibiting a payment of rent in October is shown next. 1040ez tax form General Journal Date Description of Entry Debit  Credit Oct. 1040ez tax form 5 Rent expense 780. 1040ez tax form 00     Cash   780. 1040ez tax form 00                 Computerized System There are computer software packages you can use for recordkeeping. 1040ez tax form They can be purchased in many retail stores. 1040ez tax form These packages are very helpful and relatively easy to use; they require very little knowledge of bookkeeping and accounting. 1040ez tax form If you use a computerized system, you must be able to produce sufficient legible records to support and verify entries made on your return and determine your correct tax liability. 1040ez tax form To meet this qualification, the machine-sensible records must reconcile with your books and return. 1040ez tax form These records must provide enough detail to identify the underlying source documents. 1040ez tax form You must also keep all machine-sensible records and a complete description of the computerized portion of your recordkeeping system. 1040ez tax form This documentation must be sufficiently detailed to show all of the following items. 1040ez tax form Functions being performed as the data flows through the system. 1040ez tax form Controls used to ensure accurate and reliable processing. 1040ez tax form Controls used to prevent the unauthorized addition, alteration, or deletion of retained records. 1040ez tax form Charts of accounts and detailed account descriptions. 1040ez tax form See Revenue Procedure 98-25 in Cumulative Bulletin 1998-1 for more information. 1040ez tax form How Long To Keep Records You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code. 1040ez tax form Generally, this means you must keep records that support an item of income or deduction on a return until the period of limitations for that return runs out. 1040ez tax form The period of limitations is the period of time in which you can amend your return to claim a credit or refund, or the IRS can assess additional tax. 1040ez tax form Table 3 contains the periods of limitations that apply to income tax returns. 1040ez tax form Unless otherwise stated, the years refer to the period after the return was filed. 1040ez tax form Returns filed before the due date are treated as filed on the due date. 1040ez tax form Keep copies of your filed tax returns. 1040ez tax form They help in preparing future tax returns and making computations if you file an amended return. 1040ez tax form Employment taxes. 1040ez tax form   If you have employees, you must keep all employment tax records for at least 4 years after the date the tax becomes due or is paid, whichever is later. 1040ez tax form For more information about recordkeeping for employment taxes, see Publication 15. 1040ez tax form Assets. 1040ez tax form   Keep records relating to property until the period of limitations expires for the year in which you dispose of the property in a taxable disposition. 1040ez tax form You must keep these records to figure any depreciation, amortization, or depletion deduction, and to figure your basis for computing gain or loss when you sell or otherwise dispose of the property. 1040ez tax form   Generally, if you received property in a nontaxable exchange, your basis in that property is the same as the basis of the property you gave up, increased by any money you paid. 1040ez tax form You must keep the records on the old property, as well as on the new property, until the period of limitations expires for the year in which you dispose of the new property in a taxable disposition. 1040ez tax form Records for nontax purposes. 1040ez tax form   When your records are no longer needed for tax purposes, do not discard them until you check to see if you have to keep them longer for other purposes. 1040ez tax form For example, your insurance company or creditors may require you to keep them longer than the IRS does. 1040ez tax form Sample Record System This example illustrates a single-entry system used by Henry Brown, who is the sole proprietor of a small automobile body shop. 1040ez tax form Henry uses part-time help, has no inventory of items held for sale, and uses the cash method of accounting. 1040ez tax form These sample records should not be viewed as a recommendation of how to keep your records. 1040ez tax form They are intended only to show how one business keeps its records. 1040ez tax form 1. 1040ez tax form Daily Summary of Cash Receipts This summary is a record of cash sales for the day. 1040ez tax form It accounts for cash at the end of the day over the amount in the Change and Petty Cash Fund at the beginning of the day. 1040ez tax form Henry takes the cash sales entry from his cash register tape. 1040ez tax form If he had no cash register, he would simply total his cash sale slips and any other cash received that day. 1040ez tax form He carries the total receipts shown in this summary for January 3 ($267. 1040ez tax form 80), including cash sales ($263. 1040ez tax form 60) and sales tax ($4. 1040ez tax form 20), to the Monthly Summary of Cash Receipts. 1040ez tax form Petty cash fund. 1040ez tax form   Henry uses a petty cash fund to make small payments without having to write checks for small amounts. 1040ez tax form Each time he makes a payment from this fund, he makes out a petty cash slip and attaches it to his receipt as proof of payment. 1040ez tax form He sets up a fixed amount ($50) in his petty cash fund. 1040ez tax form The total of the unspent petty cash and the amounts on the petty cash slips should equal the fixed amount of the fund. 1040ez tax form When the totals on the petty cash slips approach the fixed amount, he brings the cash in the fund back to the fixed amount by writing a check to “Petty Cash” for the total of the outstanding slips. 1040ez tax form (See the Check Disbursements Journal entry for check number 92. 1040ez tax form ) This restores the fund to its fixed amount of $50. 1040ez tax form He then summarizes the slips and enters them in the proper columns in the monthly check disbursements journal. 1040ez tax form 2. 1040ez tax form Monthly Summary of Cash Receipts This shows the income activity for the month. 1040ez tax form Henry carries the total monthly net sales shown in this summary for January ($4,865. 1040ez tax form 05) to his Annual Summary. 1040ez tax form To figure total monthly net sales, Henry reduces the total monthly receipts by the sales tax imposed on his customers and turned over to the state. 1040ez tax form He cannot take a deduction for sales tax turned over to the state because he only collected the tax. 1040ez tax form He does not include the tax in his income. 1040ez tax form 3. 1040ez tax form Check Disbursements Journal Henry enters checks drawn on the business checking account in the Check Disbursements Journal each day. 1040ez tax form All checks are prenumbered and each check number is listed and accounted for in the column provided in the journal. 1040ez tax form Frequent expenses have their own headings across the sheet. 1040ez tax form He enters in a separate column expenses that require comparatively numerous or large payments each month, such as materials, gross payroll, and rent. 1040ez tax form Under the General Accounts column, he enters small expenses that normally have only one or two monthly payments, such as licenses and postage. 1040ez tax form Henry does not pay personal or nonbusiness expenses by checks drawn on the business account. 1040ez tax form If he did, he would record them in the journal, even though he could not deduct them as business expenses. 1040ez tax form Henry carries the January total of expenses for materials ($1,083. 1040ez tax form 50) to the Annual Summary. 1040ez tax form Similarly, he enters the monthly total of expenses for telephone, truck/auto, etc. 1040ez tax form , in the appropriate columns of that summary. 1040ez tax form 4. 1040ez tax form Employee Compensation Record This record shows the following information. 1040ez tax form The number of hours Henry's employee worked in a pay period. 1040ez tax form The employee's total pay for the period. 1040ez tax form The deductions Henry withheld in figuring the employee's net pay. 1040ez tax form The monthly gross payroll. 1040ez tax form Henry carries the January gross payroll ($520) to the Annual Summary. 1040ez tax form 5. 1040ez tax form Annual Summary This annual summary of monthly cash receipts and expense totals provides the final amounts to enter on Henry's tax return. 1040ez tax form He figures the cash receipts total from the total of monthly cash receipts shown in the Monthly Summary of Cash Receipts. 1040ez tax form He figures the expense totals from the totals of monthly expense items shown in the Check Disbursements Journal. 1040ez tax form As in the journal, he keeps each major expense in a separate column. 1040ez tax form Henry carries the cash receipts total shown in the annual summary ($47,440. 1040ez tax form 9
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Publication 525, Taxable and Nontaxable Income

You can receive income in the form of money, property, or services. This publication discusses many kinds of income and explains whether they are taxable or nontaxable. It includes discussions on:

  • employee wages and fringe benefits,
  • income from bartering, partnerships, S corporations, and royalties
  • disability pensions,
  • life insurance proceeds, and
  • welfare and other public assistance benefits.

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Page Last Reviewed or Updated: 19-Nov-2013

The 1040ez Tax Form

1040ez tax form Publication 596 - Additional Material Table of Contents EIC Table How To Get Tax HelpLow Income Taxpayer Clinics EIC Eligibility Checklist You may claim the EIC if you answer “Yes” to all the following questions. 1040ez tax form *     Yes No 1. 1040ez tax form Is your AGI less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have more than two qualifying children? (See Rule 1. 1040ez tax form ) □ □ 2. 1040ez tax form Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 2. 1040ez tax form ) □ □ 3. 1040ez tax form Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3. 1040ez tax form ) Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing jointly. 1040ez tax form (See Rule 4. 1040ez tax form ) □ □ 4. 1040ez tax form Answer “Yes” if you are not filing Form 2555 or Form 2555-EZ. 1040ez tax form Otherwise, answer “No. 1040ez tax form ” (See Rule 5. 1040ez tax form ) □ □ 5. 1040ez tax form Is your investment income $3,300 or less? (See Rule 6. 1040ez tax form ) □ □ 6. 1040ez tax form Is your total earned income at least $1 but less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have more than two qualifying children? (See Rules 7 and 15. 1040ez tax form ) □ □ 7. 1040ez tax form Answer “Yes” if (a) you are not a qualifying child of another taxpayer or (b) you are filing a joint return. 1040ez tax form Otherwise, answer “No. 1040ez tax form ” (See Rules 10 and 13. 1040ez tax form ) □ □   STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. 1040ez tax form If you do not have a qualifying child, skip questions 8 and 9 and answer 10–12. 1040ez tax form *     8. 1040ez tax form Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8. 1040ez tax form ) □ □ 9. 1040ez tax form Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child does not meet the tests to be a qualifying child of any other person or (b) your qualifying child meets the tests to be a qualifying child of another person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in Rule 9. 1040ez tax form Answer “No” if the other person is the one entitled to treat the child as a qualifying child under the tiebreaker rules. 1040ez tax form □ □ 10. 1040ez tax form Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2013? (See Rule 11. 1040ez tax form ) □ □ 11. 1040ez tax form Answer “Yes” if (a) you cannot be claimed as a dependent on anyone else's return or (b) you are filing a joint return. 1040ez tax form Otherwise, answer “No. 1040ez tax form ” (See Rule 12. 1040ez tax form ) □ □ 12. 1040ez tax form Was your main home (and your spouse's if filing a joint return) in the United States for more than half the year? (See Rule 14. 1040ez tax form )    □ □ PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC. 1040ez tax form Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. 1040ez tax form You cannot use Form 1040EZ. 1040ez tax form If you answered “Yes” to questions 1 through 7 and “No” to question 8, answer questions 10 through 12 to see if you can claim the EIC without a qualifying child. 1040ez tax form PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim the EIC. 1040ez tax form If you answered “No” to any question that applies to you: You cannot claim the EIC. 1040ez tax form EIC Table 2013 Earned Income Credit (EIC) Table Caution. 1040ez tax form This is not a tax table. 1040ez tax form 1. 1040ez tax form 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. 1040ez tax form 2. 1040ez tax form Then, go to the column that includes your filing status and the number of qualifying children you have. 1040ez tax form Enter the credit from that column on your EIC Worksheet. 1040ez tax form Example. 1040ez tax form 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. 1040ez tax form   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– Married filing jointly and the number of children you have is–   0 1 2 3 0 1 2 3 At least But less than Your credit is– Your credit is– $1 $50 $2 $9 $10 $11 $2 $9 $10 $11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 487 2,168 2,550 2,869 487 2,168 2,550 2,869 6,400 6,450 487 2,185 2,570 2,891 487 2,185 2,570 2,891 6,450 6,500 487 2,202 2,590 2,914 487 2,202 2,590 2,914 6,500 6,550 487 2,219 2,610 2,936 487 2,219 2,610 2,936 6,550 6,600 487 2,236 2,630 2,959 487 2,236 2,630 2,959 6,600 6,650 487 2,253 2,650 2,981 487 2,253 2,650 2,981 6,650 6,700 487 2,270 2,670 3,004 487 2,270 2,670 3,004 6,700 6,750 487 2,287 2,690 3,026 487 2,287 2,690 3,026 6,750 6,800 487 2,304 2,710 3,049 487 2,304 2,710 3,049 6,800 6,850 487 2,321 2,730 3,071 487 2,321 2,730 3,071 6,850 6,900 487 2,338 2,750 3,094 487 2,338 2,750 3,094 6,900 6,950 487 2,355 2,770 3,116 487 2,355 2,770 3,116 6,950 7,000 487 2,372 2,790 3,139 487 2,372 2,790 3,139 7,000 7,050 487 2,389 2,810 3,161 487 2,389 2,810 3,161 7,050 7,100 487 2,406 2,830 3,184 487 2,406 2,830 3,184 7,100 7,150 487 2,423 2,850 3,206 487 2,423 2,850 3,206 7,150 7,200 487 2,440 2,870 3,229 487 2,440 2,870 3,229 7,200 7,250 487 2,457 2,890 3,251 487 2,457 2,890 3,251 7,250 7,300 487 2,474 2,910 3,274 487 2,474 2,910 3,274 7,300 7,350 487 2,491 2,930 3,296 487 2,491 2,930 3,296 7,350 7,400 487 2,508 2,950 3,319 487 2,508 2,950 3,319 7,400 7,450 487 2,525 2,970 3,341 487 2,525 2,970 3,341 7,450 7,500 487 2,542 2,990 3,364 487 2,542 2,990 3,364 7,500 7,550 487 2,559 3,010 3,386 487 2,559 3,010 3,386 7,550 7,600 487 2,576 3,030 3,409 487 2,576 3,030 3,409 7,600 7,650 487 2,593 3,050 3,431 487 2,593 3,050 3,431 7,650 7,700 487 2,610 3,070 3,454 487 2,610 3,070 3,454 7,700 7,750 487 2,627 3,090 3,476 487 2,627 3,090 3,476 7,750 7,800 487 2,644 3,110 3,499 487 2,644 3,110 3,499 7,800 7,850 487 2,661 3,130 3,521 487 2,661 3,130 3,521 7,850 7,900 487 2,678 3,150 3,544 487 2,678 3,150 3,544 7,900 7,950 487 2,695 3,170 3,566 487 2,695 3,170 3,566 7,950 8,000 487 2,712 3,190 3,589 487 2,712 3,190 3,589 8,000 8,050 483 2,729 3,210 3,611 487 2,729 3,210 3,611 8,050 8,100 479 2,746 3,230 3,634 487 2,746 3,230 3,634 8,100 8,150 475 2,763 3,250 3,656 487 2,763 3,250 3,656 8,150 8,200 472 2,780 3,270 3,679 487 2,780 3,270 3,679 8,200 8,250 468 2,797 3,290 3,701 487 2,797 3,290 3,701 8,250 8,300 464 2,814 3,310 3,724 487 2,814 3,310 3,724 8,300 8,350 460 2,831 3,330 3,746 487 2,831 3,330 3,746 8,350 8,400 456 2,848 3,350 3,769 487 2,848 3,350 3,769 8,400 8,450 452 2,865 3,370 3,791 487 2,865 3,370 3,791 8,450 8,500 449 2,882 3,390 3,814 487 2,882 3,390 3,814 8,500 8,550 445 2,899 3,410 3,836 487 2,899 3,410 3,836 8,550 8,600 441 2,916 3,430 3,859 487 2,916 3,430 3,859 8,600 8,650 437 2,933 3,450 3,881 487 2,933 3,450 3,881 8,650 8,700 433 2,950 3,470 3,904 487 2,950 3,470 3,904 8,700 8,750 430 2,967 3,490 3,926 487 2,967 3,490 3,926 8,750 8,800 426 2,984 3,510 3,949 487 2,984 3,510 3,949 8,800 8,850 422 3,001 3,530 3,971 487 3,001 3,530 3,971 8,850 8,900 418 3,018 3,550 3,994 487 3,018 3,550 3,994 8,900 8,950 414 3,035 3,570 4,016 487 3,035 3,570 4,016 8,950 9,000 410 3,052 3,590 4,039 487 3,052 3,590 4,039 9,000 9,050 407 3,069 3,610 4,061 487 3,069 3,610 4,061 9,050 9,100 403 3,086 3,630 4,084 487 3,086 3,630 4,084 9,100 9,150 399 3,103 3,650 4,106 487 3,103 3,650 4,106 9,150 9,200 395 3,120 3,670 4,129 487 3,120 3,670 4,129 9,200 9,250 391 3,137 3,690 4,151 487 3,137 3,690 4,151 9,250 9,300 387 3,154 3,710 4,174 487 3,154 3,710 4,174 9,300 9,350 384 3,171 3,730 4,196 487 3,171 3,730 4,196 9,350 9,400 380 3,188 3,750 4,219 487 3,188 3,750 4,219 9,400 9,450 376 3,205 3,770 4,241 487 3,205 3,770 4,241 9,450 9,500 372 3,222 3,790 4,264 487 3,222 3,790 4,264 9,500 9,550 368 3,239 3,810 4,286 487 3,239 3,810 4,286 9,550 9,600 365 3,250 3,830 4,309 487 3,250 3,830 4,309 9,600 9,650 361 3,250 3,850 4,331 487 3,250 3,850 4,331 9,650 9,700 357 3,250 3,870 4,354 487 3,250 3,870 4,354 9,700 9,750 353 3,250 3,890 4,376 487 3,250 3,890 4,376 9,750 9,800 349 3,250 3,910 4,399 487 3,250 3,910 4,399 9,800 9,850 345 3,250 3,930 4,421 487 3,250 3,930 4,421 9,850 9,900 342 3,250 3,950 4,444 487 3,250 3,950 4,444 9,900 9,950 338 3,250 3,970 4,466 487 3,250 3,970 4,466 9,950 10,000 334 3,250 3,990 4,489 487 3,250 3,990 4,489 10,000 10,050 330 3,250 4,010 4,511 487 3,250 4,010 4,511 10,050 10,100 326 3,250 4,030 4,534 487 3,250 4,030 4,534 10,100 10,150 322 3,250 4,050 4,556 487 3,250 4,050 4,556 10,150 10,200 319 3,250 4,070 4,579 487 3,250 4,070 4,579 10,200 10,250 315 3,250 4,090 4,601 487 3,250 4,090 4,601 10,250 10,300 311 3,250 4,110 4,624 487 3,250 4,110 4,624 10,300 10,350 307 3,250 4,130 4,646 487 3,250 4,130 4,646 10,350 10,400 303 3,250 4,150 4,669 487 3,250 4,150 4,669 10,400 10,450 299 3,250 4,170 4,691 487 3,250 4,170 4,691 10,450 10,500 296 3,250 4,190 4,714 487 3,250 4,190 4,714 10,500 10,550 292 3,250 4,210 4,736 487 3,250 4,210 4,736 10,550 10,600 288 3,250 4,230 4,759 487 3,250 4,230 4,759 10,600 10,650 284 3,250 4,250 4,781 487 3,250 4,250 4,781 10,650 10,700 280 3,250 4,270 4,804 487 3,250 4,270 4,804 10,700 10,750 277 3,250 4,290 4,826 487 3,250 4,290 4,826 10,750 10,800 273 3,250 4,310 4,849 487 3,250 4,310 4,849 10,800 10,850 269 3,250 4,330 4,871 487 3,250 4,330 4,871 10,850 10,900 265 3,250 4,350 4,894 487 3,250 4,350 4,894 10,900 10,950 261 3,250 4,370 4,916 487 3,250 4,370 4,916 10,950 11,000 257 3,250 4,390 4,939 487 3,250 4,390 4,939 11,000 11,050 254 3,250 4,410 4,961 487 3,250 4,410 4,961 11,050 11,100 250 3,250 4,430 4,984 487 3,250 4,430 4,984 11,100 11,150 246 3,250 4,450 5,006 487 3,250 4,450 5,006 11,150 11,200 242 3,250 4,470 5,029 487 3,250 4,470 5,029 11,200 11,250 238 3,250 4,490 5,051 487 3,250 4,490 5,051 11,250 11,300 234 3,250 4,510 5,074 487 3,250 4,510 5,074 11,300 11,350 231 3,250 4,530 5,096 487 3,250 4,530 5,096 11,350 11,400 227 3,250 4,550 5,119 487 3,250 4,550 5,119 11,400 11,450 223 3,250 4,570 5,141 487 3,250 4,570 5,141 11,450 11,500 219 3,250 4,590 5,164 487 3,250 4,590 5,164 11,500 11,550 215 3,250 4,610 5,186 487 3,250 4,610 5,186 11,550 11,600 212 3,250 4,630 5,209 487 3,250 4,630 5,209 11,600 11,650 208 3,250 4,650 5,231 487 3,250 4,650 5,231 11,650 11,700 204 3,250 4,670 5,254 487 3,250 4,670 5,254 11,700 11,750 200 3,250 4,690 5,276 487 3,250 4,690 5,276 11,750 11,800 196 3,250 4,710 5,299 487 3,250 4,710 5,299 11,800 11,850 192 3,250 4,730 5,321 487 3,250 4,730 5,321 11,850 11,900 189 3,250 4,750 5,344 487 3,250 4,750 5,344 11,900 11,950 185 3,250 4,770 5,366 487 3,250 4,770 5,366 11,950 12,000 181 3,250 4,790 5,389 487 3,250 4,790 5,389 12,000 12,050 177 3,250 4,810 5,411 487 3,250 4,810 5,411 12,050 12,100 173 3,250 4,830 5,434 487 3,250 4,830 5,434 12,100 12,150 169 3,250 4,850 5,456 487 3,250 4,850 5,456 12,150 12,200 166 3,250 4,870 5,479 487 3,250 4,870 5,479 12,200 12,250 162 3,250 4,890 5,501 487 3,250 4,890 5,501 12,250 12,300 158 3,250 4,910 5,524 487 3,250 4,910 5,524 12,300 12,350 154 3,250 4,930 5,546 487 3,250 4,930 5,546 12,350 12,400 150 3,250 4,950 5,569 487 3,250 4,950 5,569 12,400 12,450 146 3,250 4,970 5,591 487 3,250 4,970 5,591 12,450 12,500 143 3,250 4,990 5,614 487 3,250 4,990 5,614 12,500 12,550 139 3,250 5,010 5,636 487 3,250 5,010 5,636 12,550 12,600 135 3,250 5,030 5,659 487 3,250 5,030 5,659 12,600 12,650 131 3,250 5,050 5,681 487 3,250 5,050 5,681 12,650 12,700 127 3,250 5,070 5,704 487 3,250 5,070 5,704 12,700 12,750 124 3,250 5,090 5,726 487 3,250 5,090 5,726 12,750 12,800 120 3,250 5,110 5,749 487 3,250 5,110 5,749 12,800 12,850 116 3,250 5,130 5,771 487 3,250 5,130 5,771 12,850 12,900 112 3,250 5,150 5,794 487 3,250 5,150 5,794 12,900 12,950 108 3,250 5,170 5,816 487 3,250 5,170 5,816 12,950 13,000 104 3,250 5,190 5,839 487 3,250 5,190 5,839 13,000 13,050 101 3,250 5,210 5,861 487 3,250 5,210 5,861 13,050 13,100 97 3,250 5,230 5,884 487 3,250 5,230 5,884 13,100 13,150 93 3,250 5,250 5,906 487 3,250 5,250 5,906 13,150 13,200 89 3,250 5,270 5,929 487 3,250 5,270 5,929 13,200 13,250 85 3,250 5,290 5,951 487 3,250 5,290 5,951 13,250 13,300 81 3,250 5,310 5,974 487 3,250 5,310 5,974 13,300 13,350 78 3,250 5,330 5,996 487 3,250 5,330 5,996 13,350 13,400 74 3,250 5,350 6,019 482 3,250 5,350 6,019 13,400 13,450 70 3,250 5,372 6,044 479 3,250 5,372 6,044 13,450 13,500 66 3,250 5,372 6,044 475 3,250 5,372 6,044 13,500 13,550 62 3,250 5,372 6,044 471 3,250 5,372 6,044 13,550 13,600 59 3,250 5,372 6,044 467 3,250 5,372 6,044 13,600 13,650 55 3,250 5,372 6,044 463 3,250 5,372 6,044 13,650 13,700 51 3,250 5,372 6,044 459 3,250 5,372 6,044 13,700 13,750 47 3,250 5,372 6,044 456 3,250 5,372 6,044 13,750 13,800 43 3,250 5,372 6,044 452 3,250 5,372 6,044 13,800 13,850 39 3,250 5,372 6,044 448 3,250 5,372 6,044 13,850 13,900 36 3,250 5,372 6,044 444 3,250 5,372 6,044 13,900 13,950 32 3,250 5,372 6,044 440 3,250 5,372 6,044 13,950 14,000 28 3,250 5,372 6,044 436 3,250 5,372 6,044 14,000 14,050 24 3,250 5,372 6,044 433 3,250 5,372 6,044 14,050 14,100 20 3,250 5,372 6,044 429 3,250 5,372 6,044 14,100 14,150 16 3,250 5,372 6,044 425 3,250 5,372 6,044 14,150 14,200 13 3,250 5,372 6,044 421 3,250 5,372 6,044 14,200 14,250 9 3,250 5,372 6,044 417 3,250 5,372 6,044 14,250 14,300 5 3,250 5,372 6,044 413 3,250 5,372 6,044 14,300 14,350 * * If the amount you are looking up from the worksheet is at least $14,300 but less than $14,340, and you have no qualifying children, your credit is $2. 1040ez tax form  If the amount you are looking up from the worksheet is $14,340 or more, and you have no qualifying children, you cannot take the credit. 1040ez tax form 3,250 5,372 6,044 410 3,250 5,372 6,044 14,350 14,400 0 3,250 5,372 6,044 406 3,250 5,372 6,044 14,400 14,450 0 3,250 5,372 6,044 402 3,250 5,372 6,044 14,450 14,500 0 3,250 5,372 6,044 398 3,250 5,372 6,044 14,500 14,550 0 3,250 5,372 6,044 394 3,250 5,372 6,044 14,550 14,600 0 3,250 5,372 6,044 391 3,250 5,372 6,044 14,600 14,650 0 3,250 5,372 6,044 387 3,250 5,372 6,044 14,650 14,700 0 3,250 5,372 6,044 383 3,250 5,372 6,044 14,700 14,750 0 3,250 5,372 6,044 379 3,250 5,372 6,044 14,750 14,800 0 3,250 5,372 6,044 375 3,250 5,372 6,044 14,800 14,850 0 3,250 5,372 6,044 371 3,250 5,372 6,044 14,850 14,900 0 3,250 5,372 6,044 368 3,250 5,372 6,044 14,900 14,950 0 3,250 5,372 6,044 364 3,250 5,372 6,044 14,950 15,000 0 3,250 5,372 6,044 360 3,250 5,372 6,044 15,000 15,050 0 3,250 5,372 6,044 356 3,250 5,372 6,044 15,050 15,100 0 3,250 5,372 6,044 352 3,250 5,372 6,044 15,100 15,150 0 3,250 5,372 6,044 348 3,250 5,372 6,044 15,150 15,200 0 3,250 5,372 6,044 345 3,250 5,372 6,044 15,200 15,250 0 3,250 5,372 6,044 341 3,250 5,372 6,044 15,250 15,300 0 3,250 5,372 6,044 337 3,250 5,372 6,044 15,300 15,350 0 3,250 5,372 6,044 333 3,250 5,372 6,044 15,350 15,400 0 3,250 5,372 6,044 329 3,250 5,372 6,044 15,400 15,450 0 3,250 5,372 6,044 326 3,250 5,372 6,044 15,450 15,500 0 3,250 5,372 6,044 322 3,250 5,372 6,044 15,500 15,550 0 3,250 5,372 6,044 318 3,250 5,372 6,044 15,550 15,600 0 3,250 5,372 6,044 314 3,250 5,372 6,044 15,600 15,650 0 3,250 5,372 6,044 310 3,250 5,372 6,044 15,650 15,700 0 3,250 5,372 6,044 306 3,250 5,372 6,044 15,700 15,750 0 3,250 5,372 6,044 303 3,250 5,372 6,044 15,750 15,800 0 3,250 5,372 6,044 299 3,250 5,372 6,044 15,800 15,850 0 3,250 5,372 6,044 295 3,250 5,372 6,044 15,850 15,900 0 3,250 5,372 6,044 291 3,250 5,372 6,044 15,900 15,950 0 3,250 5,372 6,044 287 3,250 5,372 6,044 15,950 16,000 0 3,250 5,372 6,044 283 3,250 5,372 6,044 16,000 16,050 0 3,250 5,372 6,044 280 3,250 5,372 6,044 16,050 16,100 0 3,250 5,372 6,044 276 3,250 5,372 6,044 16,100 16,150 0 3,250 5,372 6,044 272 3,250 5,372 6,044 16,150 16,200 0 3,250 5,372 6,044 268 3,250 5,372 6,044 16,200 16,250 0 3,250 5,372 6,044 264 3,250 5,372 6,044 16,250 16,300 0 3,250 5,372 6,044 260 3,250 5,372 6,044 16,300 16,350 0 3,250 5,372 6,044 257 3,250 5,372 6,044 16,350 16,400 0 3,250 5,372 6,044 253 3,250 5,372 6,044 16,400 16,450 0 3,250 5,372 6,044 249 3,250 5,372 6,044 16,450 16,500 0 3,250 5,372 6,044 245 3,250 5,372 6,044 16,500 16,550 0 3,250 5,372 6,044 241 3,250 5,372 6,044 16,550 16,600 0 3,250 5,372 6,044 238 3,250 5,372 6,044 16,600 16,650 0 3,250 5,372 6,044 234 3,250 5,372 6,044 16,650 16,700 0 3,250 5,372 6,044 230 3,250 5,372 6,044 16,700 16,750 0 3,250 5,372 6,044 226 3,250 5,372 6,044 16,750 16,800 0 3,250 5,372 6,044 222 3,250 5,372 6,044 16,800 16,850 0 3,250 5,372 6,044 218 3,250 5,372 6,044 16,850 16,900 0 3,250 5,372 6,044 215 3,250 5,372 6,044 16,900 16,950 0 3,250 5,372 6,044 211 3,250 5,372 6,044 16,950 17,000 0 3,250 5,372 6,044 207 3,250 5,372 6,044 17,000 17,050 0 3,250 5,372 6,044 203 3,250 5,372 6,044 17,050 17,100 0 3,250 5,372 6,044 199 3,250 5,372 6,044 17,100 17,150 0 3,250 5,372 6,044 195 3,250 5,372 6,044 17,150 17,200 0 3,250 5,372 6,044 192 3,250 5,372 6,044 17,200 17,250 0 3,250 5,372 6,044 188 3,250 5,372 6,044 17,250 17,300 0 3,250 5,372 6,044 184 3,250 5,372 6,044 17,300 17,350 0 3,250 5,372 6,044 180 3,250 5,372 6,044 17,350 17,400 0 3,250 5,372 6,044 176 3,250 5,372 6,044 17,400 17,450 0 3,250 5,372 6,044 173 3,250 5,372 6,044 17,450 17,500 0 3,250 5,372 6,044 169 3,250 5,372 6,044 17,500 17,550 0 3,250 5,372 6,044 165 3,250 5,372 6,044 17,550 17,600 0 3,243 5,363 6,034 161 3,250 5,372 6,044 17,600 17,650 0 3,235 5,352 6,023 157 3,250 5,372 6,044 17,650 17,700 0 3,227 5,341 6,013 153 3,250 5,372 6,044 17,700 17,750 0 3,219 5,331 6,002 150 3,250 5,372 6,044 17,750 17,800 0 3,211 5,320 5,992 146 3,250 5,372 6,044 17,800 17,850 0 3,203 5,310 5,981 142 3,250 5,372 6,044 17,850 17,900 0 3,195 5,299 5,971 138 3,250 5,372 6,044 17,900 17,950 0 3,187 5,289 5,960 134 3,250 5,372 6,044 17,950 18,000 0 3,179 5,278 5,950 130 3,250 5,372 6,044 18,000 18,050 0 3,171 5,268 5,939 127 3,250 5,372 6,044 18,050 18,100 0 3,163 5,257 5,929 123 3,250 5,372 6,044 18,100 18,150 0 3,155 5,247 5,918 119 3,250 5,372 6,044 18,150 18,200 0 3,147 5,236 5,908 115 3,250 5,372 6,044 18,200 18,250 0 3,139 5,226 5,897 111 3,250 5,372 6,044 18,250 18,300 0 3,131 5,215 5,887 107 3,250 5,372 6,044 18,300 18,350 0 3,123 5,205 5,876 104 3,250 5,372 6,044 18,350 18,400 0 3,115 5,194 5,866 100 3,250 5,372 6,044 18,400 18,450 0 3,107 5,184 5,855 96 3,250 5,372 6,044 18,450 18,500 0 3,099 5,173 5,844 92 3,250 5,372 6,044 18,500 18,550 0 3,091 5,162 5,834 88 3,250 5,372 6,044 18,550 18,600 0 3,083 5,152 5,823 85 3,250 5,372 6,044 18,600 18,650 0 3,075 5,141 5,813 81 3,250 5,372 6,044 18,650 18,700 0 3,067 5,131 5,802 77 3,250 5,372 6,044 18,700 18,750 0 3,059 5,120 5,792 73 3,250 5,372 6,044 18,750 18,800 0 3,051 5,110 5,781 69 3,250 5,372 6,044 18,800 18,850 0 3,043 5,099 5,771 65 3,250 5,372 6,044 18,850 18,900 0 3,035 5,089 5,760 62 3,250 5,372 6,044 18,900 18,950 0 3,027 5,078 5,750 58 3,250 5,372 6,044 18,950 19,000 0 3,019 5,068 5,739 54 3,250 5,372 6,044 19,000 19,050 0 3,011 5,057 5,729 50 3,250 5,372 6,044 19,050 19,100 0 3,004 5,047 5,718 46 3,250 5,372 6,044 19,100 19,150 0 2,996 5,036 5,708 42 3,250 5,372 6,044 19,150 19,200 0 2,988 5,026 5,697 39 3,250 5,372 6,044 19,200 19,250 0 2,980 5,015 5,687 35 3,250 5,372 6,044 19,250 19,300 0 2,972 5,005 5,676 31 3,250 5,372 6,044 19,300 19,350 0 2,964 4,994 5,665 27 3,250 5,372 6,044 19,350 19,400 0 2,956 4,983 5,655 23 3,250 5,372 6,044 19,400 19,450 0 2,948 4,973 5,644 20 3,250 5,372 6,044 19,450 19,500 0 2,940 4,962 5,634 16 3,250 5,372 6,044 19,500 19,550 0 2,932 4,952 5,623 12 3,250 5,372 6,044 19,550 19,600 0 2,924 4,941 5,613 8 3,250 5,372 6,044 19,600 19,650 0 2,916 4,931 5,602 4 3,250 5,372 6,044 19,650 19,700 0 2,908 4,920 5,592 * * If the amount you are looking up from the worksheet is at least $19,650 but less than $19,680, and you have no qualifying children, your credit is $1. 1040ez tax form  If the amount you are looking up from the worksheet is $19,680 or more, and you have no qualifying children, you cannot take the credit. 1040ez tax form 3,250 5,372 6,044 19,700 19,750 0 2,900 4,910 5,581 0 3,250 5,372 6,044 19,750 19,800 0 2,892 4,899 5,571 0 3,250 5,372 6,044 19,800 19,850 0 2,884 4,889 5,560 0 3,250 5,372 6,044 19,850 19,900 0 2,876 4,878 5,550 0 3,250 5,372 6,044 19,900 19,950 0 2,868 4,868 5,539 0 3,250 5,372 6,044 19,950 20,000 0 2,860 4,857 5,529 0 3,250 5,372 6,044 20,000 20,050 0 2,852 4,847 5,518 0 3,250 5,372 6,044 20,050 20,100 0 2,844 4,836 5,508 0 3,250 5,372 6,044 20,100 20,150 0 2,836 4,825 5,497 0 3,250 5,372 6,044 20,150 20,200 0 2,828 4,815 5,486 0 3,250 5,372 6,044 20,200 20,250 0 2,820 4,804 5,476 0 3,250 5,372 6,044 20,250 20,300 0 2,812 4,794 5,465 0 3,250 5,372 6,044 20,300 20,350 0 2,804 4,783 5,455 0 3,250 5,372 6,044 20,350 20,400 0 2,796 4,773 5,444 0 3,250 5,372 6,044 20,400 20,450 0 2,788 4,762 5,434 0 3,250 5,372 6,044 20,450 20,500 0 2,780 4,752 5,423 0 3,250 5,372 6,044 20,500 20,550 0 2,772 4,741 5,413 0 3,250 5,372 6,044 20,550 20,600 0 2,764 4,731 5,402 0 3,250 5,372 6,044 20,600 20,650 0 2,756 4,720 5,392 0 3,250 5,372 6,044 20,650 20,700 0 2,748 4,710 5,381 0 3,250 5,372 6,044 20,700 20,750 0 2,740 4,699 5,371 0 3,250 5,372 6,044 20,750 20,800 0 2,732 4,689 5,360 0 3,250 5,372 6,044 20,800 20,850 0 2,724 4,678 5,350 0 3,250 5,372 6,044 20,850 20,900 0 2,716 4,668 5,339 0 3,250 5,372 6,044 20,900 20,950 0 2,708 4,657 5,329 0 3,250 5,372 6,044 20,950 21,000 0 2,700 4,646 5,318 0 3,250 5,372 6,044 21,000 21,050 0 2,692 4,636 5,307 0 3,250 5,372 6,044 21,050 21,100 0 2,684 4,625 5,297 0 3,250 5,372 6,044 21,100 21,150 0 2,676 4,615 5,286 0 3,250 5,372 6,044 21,150 21,200 0 2,668 4,604 5,276 0 3,250 5,372 6,044 21,200 21,250 0 2,660 4,594 5,265 0 3,250 5,372 6,044 21,250 21,300 0 2,652 4,583 5,255 0 3,250 5,372 6,044 21,300 21,350 0 2,644 4,573 5,244 0 3,250 5,372 6,044 21,350 21,400 0 2,636 4,562 5,234 0 3,250 5,372 6,044 21,400 21,450 0 2,628 4,552 5,223 0 3,250 5,372 6,044 21,450 21,500 0 2,620 4,541 5,213 0 3,250 5,372 6,044 21,500 21,550 0 2,612 4,531 5,202 0 3,250 5,372 6,044 21,550 21,600 0 2,604 4,520 5,192 0 3,250 5,372 6,044 21,600 21,650 0 2,596 4,510 5,181 0 3,250 5,372 6,044 21,650 21,700 0 2,588 4,499 5,171 0 3,250 5,372 6,044 21,700 21,750 0 2,580 4,489 5,160 0 3,250 5,372 6,044 21,750 21,800 0 2,572 4,478 5,150 0 3,250 5,372 6,044 21,800 21,850 0 2,564 4,467 5,139 0 3,250 5,372 6,044 21,850 21,900 0 2,556 4,457 5,128 0 3,250 5,372 6,044 21,900 21,950 0 2,548 4,446 5,118 0 3,250 5,372 6,044 21,950 22,000 0 2,540 4,436 5,107 0 3,250 5,372 6,044 22,000 22,050 0 2,532 4,425 5,097 0 3,250 5,372 6,044 22,050 22,100 0 2,524 4,415 5,086 0 3,250 5,372 6,044 22,100 22,150 0 2,516 4,404 5,076 0 3,250 5,372 6,044 22,150 22,200 0 2,508 4,394 5,065 0 3,250 5,372 6,044 22,200 22,250 0 2,500 4,383 5,055 0 3,250 5,372 6,044 22,250 22,300 0 2,492 4,373 5,044 0 3,250 5,372 6,044 22,300 22,350 0 2,484 4,362 5,034 0 3,250 5,372 6,044 22,350 22,400 0 2,476 4,352 5,023 0 3,250 5,372 6,044 22,400 22,450 0 2,468 4,341 5,013 0 3,250 5,372 6,044 22,450 22,500 0 2,460 4,331 5,002 0 3,250 5,372 6,044 22,500 22,550 0 2,452 4,320 4,992 0 3,250 5,372 6,044 22,550 22,600 0 2,444 4,310 4,981 0 3,250 5,372 6,044 22,600 22,650 0 2,436 4,299 4,970 0 3,250 5,372 6,044 22,650 22,700 0 2,428 4,288 4,960 0 3,250 5,372 6,044 22,700 22,750 0 2,420 4,278 4,949 0 3,250 5,372 6,044 22,750 22,800 0 2,412 4,267 4,939 0 3,250 5,372 6,044 22,800 22,850 0 2,404 4,257 4,928 0 3,250 5,372 6,044 22,850 22,900 0 2,396 4,246 4,918 0 3,250 5,372 6,044 22,900 22,950 0 2,388 4,236 4,907 0 3,242 5,360 6,032 22,950 23,000 0 2,380 4,225 4,897 0 3,234 5,350 6,021 23,000 23,050 0 2,372 4,215 4,886 0 3,226 5,339 6,011 23,050 23,100 0 2,364 4,204 4,876 0 3,218 5,329 6,000 23,100 23,150 0 2,356 4,194 4,865 0 3,210 5,318 5,990 23,150 23,200 0 2,348 4,183 4,855 0 3,202 5,308 5,979 23,200 23,250 0 2,340 4,173 4,844 0 3,194 5,297 5,969 23,250 23,300 0 2,332 4,162 4,834 0 3,186 5,287 5,958 23,300 23,350 0 2,324 4,152 4,823 0 3,178 5,276 5,948 23,350 23,400 0 2,316 4,141 4,813 0 3,170 5,266 5,937 23,400 23,450 0 2,308 4,131 4,802 0 3,162 5,255 5,927 23,450 23,500 0 2,300 4,120 4,791 0 3,154 5,245 5,916 23,500 23,550 0 2,292 4,109 4,781 0 3,146 5,234 5,906 23,550 23,600 0 2,284 4,099 4,770 0 3,138 5,224 5,895 23,600 23,650 0 2,276 4,088 4,760 0 3,130 5,213 5,884 23,650 23,700 0 2,268 4,078 4,749 0 3,122 5,202 5,874 23,700 23,750 0 2,260 4,067 4,739 0 3,114 5,192 5,863 23,750 23,800 0 2,252 4,057 4,728 0 3,106 5,181 5,853 23,800 23,850 0 2,244 4,046 4,718 0 3,098 5,171 5,842 23,850 23,900 0 2,236 4,036 4,707 0 3,090 5,160 5,832 23,900 23,950 0 2,228 4,025 4,697 0 3,082 5,150 5,821 23,950 24,000 0 2,220 4,015 4,686 0 3,074 5,139 5,811 24,000 24,050 0 2,212 4,004 4,676 0 3,066 5,129 5,800 24,050 24,100 0 2,205 3,994 4,665 0 3,058 5,118 5,790 24,100 24,150 0 2,197 3,983 4,655 0 3,050 5,108 5,779 24,150 24,200 0 2,189 3,973 4,644 0 3,042 5,097 5,769 24,200 24,250 0 2,181 3,962 4,634 0 3,034 5,087 5,758 24,250 24,300 0 2,173 3,952 4,623 0 3,026 5,076 5,748 24,300 24,350 0 2,165 3,941 4,612 0 3,018 5,066 5,737 24,350 24,400 0 2,157 3,930 4,602 0 3,010 5,055 5,727 24,400 24,450 0 2,149 3,920 4,591 0 3,002 5,045 5,716 24,450 24,500 0 2,141 3,909 4,581 0 2,994 5,034 5,705 24,500 24,550 0 2,133 3,899 4,570 0 2,986 5,023 5,695 24,550 24,600 0 2,125 3,888 4,560 0 2,978 5,013 5,684 24,600 24,650 0 2,117 3,878 4,549 0 2,970 5,002 5,674 24,650 24,700 0 2,109 3,867 4,539 0 2,962 4,992 5,663 24,700 24,750 0 2,101 3,857 4,528 0 2,954 4,981 5,653 24,750 24,800 0 2,093 3,846 4,518 0 2,946 4,971 5,642 24,800 24,850 0 2,085 3,836 4,507 0 2,938 4,960 5,632 24,850 24,900 0 2,077 3,825 4,497 0 2,930 4,950 5,621 24,900 24,950 0 2,069 3,815 4,486 0 2,922 4,939 5,611 24,950 25,000 0 2,061 3,804 4,476 0 2,914 4,929 5,600 25,000 25,050 0 2,053 3,794 4,465 0 2,906 4,918 5,590 25,050 25,100 0 2,045 3,783 4,455 0 2,898 4,908 5,579 25,100 25,150 0 2,037 3,772 4,444 0 2,890 4,897 5,569 25,150 25,200 0 2,029 3,762 4,433 0 2,882 4,887 5,558 25,200 25,250 0 2,021 3,751 4,423 0 2,874 4,876 5,548 25,250 25,300 0 2,013 3,741 4,412 0 2,866 4,866 5,537 25,300 25,350 0 2,005 3,730 4,402 0 2,858 4,855 5,526 25,350 25,400 0 1,997 3,720 4,391 0 2,850 4,844 5,516 25,400 25,450 0 1,989 3,709 4,381 0 2,842 4,834 5,505 25,450 25,500 0 1,981 3,699 4,370 0 2,834 4,823 5,495 25,500 25,550 0 1,973 3,688 4,360 0 2,826 4,813 5,484 25,550 25,600 0 1,965 3,678 4,349 0 2,818 4,802 5,474 25,600 25,650 0 1,957 3,667 4,339 0 2,810 4,792 5,463 25,650 25,700 0 1,949 3,657 4,328 0 2,802 4,781 5,453 25,700 25,750 0 1,941 3,646 4,318 0 2,794 4,771 5,442 25,750 25,800 0 1,933 3,636 4,307 0 2,786 4,760 5,432 25,800 25,850 0 1,925 3,625 4,297 0 2,778 4,750 5,421 25,850 25,900 0 1,917 3,615 4,286 0 2,770 4,739 5,411 25,900 25,950 0 1,909 3,604 4,276 0 2,762 4,729 5,400 25,950 26,000 0 1,901 3,593 4,265 0 2,754 4,718 5,390 26,000 26,050 0 1,893 3,583 4,254 0 2,746 4,708 5,379 26,050 26,100 0 1,885 3,572 4,244 0 2,738 4,697 5,369 26,100 26,150 0 1,877 3,562 4,233 0 2,730 4,686 5,358 26,150 26,200 0 1,869 3,551 4,223 0 2,722 4,676 5,347 26,200 26,250 0 1,861 3,541 4,212 0 2,714 4,665 5,337 26,250 26,300 0 1,853 3,530 4,202 0 2,706 4,655 5,326 26,300 26,350 0 1,845 3,520 4,191 0 2,698 4,644 5,316 26,350 26,400 0 1,837 3,509 4,181 0 2,690 4,634 5,305 26,400 26,450 0 1,829 3,499 4,170 0 2,682 4,623 5,295 26,450 26,500 0 1,821 3,488 4,160 0 2,674 4,613 5,284 26,500 26,550 0 1,813 3,478 4,149 0 2,666 4,602 5,274 26,550 26,600 0 1,805 3,467 4,139 0 2,658 4,592 5,263 26,600 26,650 0 1,797 3,457 4,128 0 2,650 4,581 5,253 26,650 26,700 0 1,789 3,446 4,118 0 2,642 4,571 5,242 26,700 26,750 0 1,781 3,436 4,107 0 2,634 4,560 5,232 26,750 26,800 0 1,773 3,425 4,097 0 2,626 4,550 5,221 26,800 26,850 0 1,765 3,414 4,086 0 2,618 4,539 5,211 26,850 26,900 0 1,757 3,404 4,075 0 2,610 4,529 5,200 26,900 26,950 0 1,749 3,393 4,065 0 2,602 4,518 5,190 26,950 27,000 0 1,741 3,383 4,054 0 2,594 4,507 5,179 27,000 27,050 0 1,733 3,372 4,044 0 2,586 4,497 5,168 27,050 27,100 0 1,725 3,362 4,033 0 2,578 4,486 5,158 27,100 27,150 0 1,717 3,351 4,023 0 2,570 4,476 5,147 27,150 27,200 0 1,709 3,341 4,012 0 2,562 4,465 5,137 27,200 27,250 0 1,701 3,330 4,002 0 2,554 4,455 5,126 27,250 27,300 0 1,693 3,320 3,991 0 2,546 4,444 5,116 27,300 27,350 0 1,685 3,309 3,981 0 2,538 4,434 5,105 27,350 27,400 0 1,677 3,299 3,970 0 2,531 4,423 5,095 27,400 27,450 0 1,669 3,288 3,960 0 2,523 4,413 5,084 27,450 27,500 0 1,661 3,278 3,949 0 2,515 4,402 5,074 27,500 27,550 0 1,653 3,267 3,939 0 2,507 4,392 5,063 27,550 27,600 0 1,645 3,257 3,928 0 2,499 4,381 5,053 27,600 27,650 0 1,637 3,246 3,917 0 2,491 4,371 5,042 27,650 27,700 0 1,629 3,235 3,907 0 2,483 4,360 5,032 27,700 27,750 0 1,621 3,225 3,896 0 2,475 4,350 5,021 27,750 27,800 0 1,613 3,214 3,886 0 2,467 4,339 5,011 27,800 27,850 0 1,605 3,204 3,875 0 2,459 4,328 5,000 27,850 27,900 0 1,597 3,193 3,865 0 2,451 4,318 4,989 27,900 27,950 0 1,589 3,183 3,854 0 2,443 4,307 4,979 27,950 28,000 0 1,581 3,172 3,844 0 2,435 4,297 4,968 28,000 28,050 0 1,573 3,162 3,833 0 2,427 4,286 4,958 28,050 28,100 0 1,565 3,151 3,823 0 2,419 4,276 4,947 28,100 28,150 0 1,557 3,141 3,812 0 2,411 4,265 4,937 28,150 28,200 0 1,549 3,130 3,802 0 2,403 4,255 4,926 28,200 28,250 0 1,541 3,120 3,791 0 2,395 4,244 4,916 28,250 28,300 0 1,533 3,109 3,781 0 2,387 4,234 4,905 28,300 28,350 0 1,525 3,099 3,770 0 2,379 4,223 4,895 28,350 28,400 0 1,517 3,088 3,760 0 2,371 4,213 4,884 28,400 28,450 0 1,509 3,078 3,749 0 2,363 4,202 4,874 28,450 28,500 0 1,501 3,067 3,738 0 2,355 4,192 4,863 28,500 28,550 0 1,493 3,056 3,728 0 2,347 4,181 4,853 28,550 28,600 0 1,485 3,046 3,717 0 2,339 4,171 4,842 28,600 28,650 0 1,477 3,035 3,707 0 2,331 4,160 4,831 28,650 28,700 0 1,469 3,025 3,696 0 2,323 4,149 4,821 28,700 28,750 0 1,461 3,014 3,686 0 2,315 4,139 4,810 28,750 28,800 0 1,453 3,004 3,675 0 2,307 4,128 4,800 28,800 28,850 0 1,445 2,993 3,665 0 2,299 4,118 4,789 28,850 28,900 0 1,437 2,983 3,654 0 2,291 4,107 4,779 28,900 28,950 0 1,429 2,972 3,644 0 2,283 4,097 4,768 28,950 29,000 0 1,421 2,962 3,633 0 2,275 4,086 4,758 29,000 29,050 0 1,413 2,951 3,623 0 2,267 4,076 4,747 29,050 29,100 0 1,406 2,941 3,612 0 2,259 4,065 4,737 29,100 29,150 0 1,398 2,930 3,602 0 2,251 4,055 4,726 29,150 29,200 0 1,390 2,920 3,591 0 2,243 4,044 4,716 29,200 29,250 0 1,382 2,909 3,581 0 2,235 4,034 4,705 29,250 29,300 0 1,374 2,899 3,570 0 2,227 4,023 4,695 29,300 29,350 0 1,366 2,888 3,559 0 2,219 4,013 4,684 29,350 29,400 0 1,358 2,877 3,549 0 2,211 4,002 4,674 29,400 29,450 0 1,350 2,867 3,538 0 2,203 3,992 4,663 29,450 29,500 0 1,342 2,856 3,528 0 2,195 3,981 4,652 29,500 29,550 0 1,334 2,846 3,517 0 2,187 3,970 4,642 29,550 29,600 0 1,326 2,835 3,507 0 2,179 3,960 4,631 29,600 29,650 0 1,318 2,825 3,496 0 2,171 3,949 4,621 29,650 29,700 0 1,310 2,814 3,486 0 2,163 3,939 4,610 29,700 29,750 0 1,302 2,804 3,475 0 2,155 3,928 4,600 29,750 29,800 0 1,294 2,793 3,465 0 2,147 3,918 4,589 29,800 29,850 0 1,286 2,783 3,454 0 2,139 3,907 4,579 29,850 29,900 0 1,278 2,772 3,444 0 2,131 3,897 4,568 29,900 29,950 0 1,270 2,762 3,433 0 2,123 3,886 4,558 29,950 30,000 0 1,262 2,751 3,423 0 2,115 3,876 4,547 30,000 30,050 0 1,254 2,741 3,412 0 2,107 3,865 4,537 30,050 30,100 0 1,246 2,730 3,402 0 2,099 3,855 4,526 30,100 30,150 0 1,238 2,719 3,391 0 2,091 3,844 4,516 30,150 30,200 0 1,230 2,709 3,380 0 2,083 3,834 4,505 30,200 30,250 0 1,222 2,698 3,370 0 2,075 3,823 4,495 30,250 30,300 0 1,214 2,688 3,359 0 2,067 3,813 4,484 30,300 30,350 0 1,206 2,677 3,349 0 2,059 3,802 4,473 30,350 30,400 0 1,198 2,667 3,338 0 2,051 3,791 4,463 30,400 30,450 0 1,190 2,656 3,328 0 2,043 3,781 4,452 30,450 30,500 0 1,182 2,646 3,317 0 2,035 3,770 4,442 30,500 30,550 0 1,174 2,635 3,307 0 2,027 3,760 4,431 30,550 30,600 0 1,166 2,625 3,296 0 2,019 3,749 4,421 30,600 30,650 0 1,158 2,614 3,286 0 2,011 3,739 4,410 30,650 30,700 0 1,150 2,604 3,275 0 2,003 3,728 4,400 30,700 30,750 0 1,142 2,593 3,265 0 1,995 3,718 4,389 30,750 30,800 0 1,134 2,583 3,254 0 1,987 3,707 4,379 30,800 30,850 0 1,126 2,572 3,244 0 1,979 3,697 4,368 30,850 30,900 0 1,118 2,562 3,233 0 1,971 3,686 4,358 30,900 30,950 0 1,110 2,551 3,223 0 1,963 3,676 4,347 30,950 31,000 0 1,102 2,540 3,212 0 1,955 3,665 4,337 31,000 31,050 0 1,094 2,530 3,201 0 1,947 3,655 4,326 31,050 31,100 0 1,086 2,519 3,191 0 1,939 3,644 4,316 31,100 31,150 0 1,078 2,509 3,180 0 1,931 3,633 4,305 31,150 31,200 0 1,070 2,498 3,170 0 1,923 3,623 4,294 31,200 31,250 0 1,062 2,488 3,159 0 1,915 3,612 4,284 31,250 31,300 0 1,054 2,477 3,149 0 1,907 3,602 4,273 31,300 31,350 0 1,046 2,467 3,138 0 1,899 3,591 4,263 31,350 31,400 0 1,038 2,456 3,128 0 1,891 3,581 4,252 31,400 31,450 0 1,030 2,446 3,117 0 1,883 3,570 4,242 31,450 31,500 0 1,022 2,435 3,107 0 1,875 3,560 4,231 31,500 31,550 0 1,014 2,425 3,096 0 1,867 3,549 4,221 31,550 31,600 0 1,006 2,414 3,086 0 1,859 3,539 4,210 31,600 31,650 0 998 2,404 3,075 0 1,851 3,528 4,200 31,650 31,700 0 990 2,393 3,065 0 1,843 3,518 4,189 31,700 31,750 0 982 2,383 3,054 0 1,835 3,507 4,179 31,750 31,800 0 974 2,372 3,044 0 1,827 3,497 4,168 31,800 31,850 0 966 2,361 3,033 0 1,819 3,486 4,158 31,850 31,900 0 958 2,351 3,022 0 1,811 3,476 4,147 31,900 31,950 0 950 2,340 3,012 0 1,803 3,465 4,137 31,950 32,000 0 942 2,330 3,001 0 1,795 3,454 4,126 32,000 32,050 0 934 2,319 2,991 0 1,787 3,444 4,115 32,050 32,100 0 926 2,309 2,980 0 1,779 3,433 4,105 32,100 32,150 0 918 2,298 2,970 0 1,771 3,423 4,094 32,150 32,200 0 910 2,288 2,959 0 1,763 3,412 4,084 32,200 32,250 0 902 2,277 2,949 0 1,755 3,402 4,073 32,250 32,300 0 894 2,267 2,938 0 1,747 3,391 4,063 32,300 32,350 0 886 2,256 2,928 0 1,739 3,381 4,052 32,350 32,400 0 878 2,246 2,917 0 1,732 3,370 4,042 32,400 32,450 0 870 2,235 2,907 0 1,724 3,360 4,031 32,450 32,500 0 862 2,225 2,896 0 1,716 3,349 4,021 32,500 32,550 0 854 2,214 2,886 0 1,708 3,339 4,010 32,550 32,600 0 846 2,204 2,875 0 1,700 3,328 4,000 32,600 32,650 0 838 2,193 2,864 0 1,692 3,318 3,989 32,650 32,700 0 830 2,182 2,854 0 1,684 3,307 3,979 32,700 32,750 0 822 2,172 2,843 0 1,676 3,297 3,968 32,750 32,800 0 814 2,161 2,833 0 1,668 3,286 3,958 32,800 32,850 0 806 2,151 2,822 0 1,660 3,275 3,947 32,850 32,900 0 798 2,140 2,812 0 1,652 3,265 3,936 32,900 32,950 0 790 2,130 2,801 0 1,644 3,254 3,926 32,950 33,000 0 782 2,119 2,791 0 1,636 3,244 3,915 33,000 33,050 0 774 2,109 2,780 0 1,628 3,233 3,905 33,050 33,100 0 766 2,098 2,770 0 1,620 3,223 3,894 33,100 33,150 0 758 2,088 2,759 0 1,612 3,212 3,884 33,150 33,200 0 750 2,077 2,749 0 1,604 3,202 3,873 33,200 33,250 0 742 2,067 2,738 0 1,596 3,191 3,863 33,250 33,300 0 734 2,056 2,728 0 1,588 3,181 3,852 33,300 33,350 0 726 2,046 2,717 0 1,580 3,170 3,842 33,350 33,400 0 718 2,035 2,707 0 1,572 3,160 3,831 33,400 33,450 0 710 2,025 2,696 0 1,564 3,149 3,821 33,450 33,500 0 702 2,014 2,685 0 1,556 3,139 3,810 33,500 33,550 0 694 2,003 2,675 0 1,548 3,128 3,800 33,550 33,600 0 686 1,993 2,664 0 1,540 3,118 3,789 33,600 33,650 0 678 1,982 2,654 0 1,532 3,107 3,778 33,650 33,700 0 670 1,972 2,643 0 1,524 3,096 3,768 33,700 33,750 0 662 1,961 2,633 0 1,516 3,086 3,757 33,750 33,800 0 654 1,951 2,622 0 1,508 3,075 3,747 33,800 33,850 0 646 1,940 2,612 0 1,500 3,065 3,736 33,850 33,900 0 638 1,930 2,601 0 1,492 3,054 3,726 33,900 33,950 0 630 1,919 2,591 0 1,484 3,044 3,715 33,950 34,000 0 622 1,909 2,580 0 1,476 3,033 3,705 34,000 34,050 0 614 1,898 2,570 0 1,468 3,023 3,694 34,050 34,100 0 607 1,888 2,559 0 1,460 3,012 3,684 34,100 34,150 0 599 1,877 2,549 0 1,452 3,002 3,673 34,150 34,200 0 591 1,867 2,538 0 1,444 2,991 3,663 34,200 34,250 0 583 1,856 2,528 0 1,436 2,981 3,652 34,250 34,300 0 575 1,846 2,517 0 1,428 2,970 3,642 34,300 34,350 0 567 1,835 2,506 0 1,420 2,960 3,631 34,350 34,400 0 559 1,824 2,496 0 1,412 2,949 3,621 34,400 34,450 0 551 1,814 2,485 0 1,404 2,939 3,610 34,450 34,500 0 543 1,803 2,475 0 1,396 2,928 3,599 34,500 34,550 0 535 1,793 2,464 0 1,388 2,917 3,589 34,550 34,600 0 527 1,782 2,454 0 1,380 2,907 3,578 34,600 34,650 0 519 1,772 2,443 0 1,372 2,896 3,568 34,650 34,700 0 511 1,761 2,433 0 1,364 2,886 3,557 34,700 34,750 0 503 1,751 2,422 0 1,356 2,875 3,547 34,750 34,800 0 495 1,740 2,412 0 1,348 2,865 3,536 34,800 34,850 0 487 1,730 2,401 0 1,340 2,854 3,526 34,850 34,900 0 479 1,719 2,391 0 1,332 2,844 3,515 34,900 34,950 0 471 1,709 2,380 0 1,324 2,833 3,505 34,950 35,000 0 463 1,698 2,370 0 1,316 2,823 3,494 35,000 35,050 0 455 1,688 2,359 0 1,308 2,812 3,484 35,050 35,100 0 447 1,677 2,349 0 1,300 2,802 3,473 35,100 35,150 0 439 1,666 2,338 0 1,292 2,791 3,463 35,150 35,200 0 431 1,656 2,327 0 1,284 2,781 3,452 35,200 35,250 0 423 1,645 2,317 0 1,276 2,770 3,442 35,250 35,300 0 415 1,635 2,306 0 1,268 2,760 3,431 35,300 35,350 0 407 1,624 2,296 0 1,260 2,749 3,420 35,350 35,400 0 399 1,614 2,285 0 1,252 2,738 3,410 35,400 35,450 0 391 1,603 2,275 0 1,244 2,728 3,399 35,450 35,500 0 383 1,593 2,264 0 1,236 2,717 3,389 35,500 35,550 0 375 1,582 2,254 0 1,228 2,707 3,378 35,550 35,600 0 367 1,572 2,243 0 1,220 2,696 3,368 35,600 35,650 0 359 1,561 2,233 0 1,212 2,686 3,357 35,650 35,700 0 351 1,551 2,222 0 1,204 2,675 3,347 35,700 35,750 0 343 1,540 2,212 0 1,196 2,665 3,336 35,750 35,800 0 335 1,530 2,201 0 1,188 2,654 3,326 35,800 35,850 0 327 1,519 2,191 0 1,180 2,644 3,315 35,850 35,900 0 319 1,509 2,180 0 1,172 2,633 3,305 35,900 35,950 0 311 1,498 2,170 0 1,164 2,623 3,294 35,950 36,000 0 303 1,487 2,159 0 1,156 2,612 3,284 36,000 36,050 0 295 1,477 2,148 0 1,148 2,602 3,273 36,050 36,100 0 287 1,466 2,138 0 1,140 2,591 3,263 36,100 36,150 0 279 1,456 2,127 0 1,132 2,580 3,252 36,150 36,200 0 271 1,445 2,117 0 1,124 2,570 3,241 36,200 36,250 0 263 1,435 2,106 0 1,116 2,559 3,231 36,250 36,300 0 255 1,424 2,096 0 1,108 2,549 3,220 36,300 36,350 0 247 1,414 2,085 0 1,100 2,538 3,210 36,350 36,400 0 239 1,403 2,075 0 1,092 2,528 3,199 36,400 36,450 0 231 1,393 2,064 0 1,084 2,517 3,189 36,450 36,500 0 223 1,382 2,054 0 1,076 2,507 3,178 36,500 36,550 0 215 1,372 2,043 0 1,068 2,496 3,168 36,550 36,600 0 207 1,361 2,033 0 1,060 2,486 3,157 36,600 36,650 0 199 1,351 2,022 0 1,052 2,475 3,147 36,650 36,700 0 191 1,340 2,012 0 1,044 2,465 3,136 36,700 36,750 0 183 1,330 2,001 0 1,036 2,454 3,126 36,750 36,800 0 175 1,319 1,991 0 1,028 2,444 3,115 36,800 36,850 0 167 1,308 1,980 0 1,020 2,433 3,105 36,850 36,900 0 159 1,298 1,969 0 1,012 2,423 3,094 36,900 36,950 0 151 1,287 1,959 0 1,004 2,412 3,084 36,950 37,000 0 143 1,277 1,948 0 996 2,401 3,073 37,000 37,050 0 135 1,266 1,938 0 988 2,391 3,062 37,050 37,100 0 127 1,256 1,927 0 980 2,380 3,052 37,100 37,150 0 119 1,245 1,917 0 972 2,370 3,041 37,150 37,200 0 111 1,235 1,906 0 964 2,359 3,031 37,200 37,250 0 103 1,224 1,896 0 956 2,349 3,020 37,250 37,300 0 95 1,214 1,885 0 948 2,338 3,010 37,300 37,350 0 87 1,203 1,875 0 940 2,328 2,999 37,350 37,400 0 79 1,193 1,864 0 933 2,317 2,989 37,400 37,450 0 71 1,182 1,854 0 925 2,307 2,978 37,450 37,500 0 63 1,172 1,843 0 917 2,296 2,968 37,500 37,550 0 55 1,161 1,833 0 909 2,286 2,957 37,550 37,600 0 47 1,151 1,822 0 901 2,275 2,947 37,600 37,650 0 39 1,140 1,811 0 893 2,265 2,936 37,650 37,700 0 31 1,129 1,801 0 885 2,254 2,926 37,700 37,750 0 23 1,119 1,790 0 877 2,244 2,915 37,750 37,800 0 15 1,108 1,780 0 869 2,233 2,905 37,800 37,850 0 7 1,098 1,769 0 861 2,222 2,894 37,850 37,900 0 * * If the amount you are looking up from the worksheet is at least $37,850 but less than $37,870, and you have one qualifying child, your credit is $2. 1040ez tax form  If the amount you are looking up from the worksheet is $37,870 or more, and you have one qualifying child, you cannot take the credit. 1040ez tax form 1,087 1,759 0 853 2,212 2,883 37,900 37,950 0 0 1,077 1,748 0 845 2,201 2,873 37,950 38,000 0 0 1,066 1,738 0 837 2,191 2,862 38,000 38,050 0 0 1,056 1,727 0 829 2,180 2,852 38,050 38,100 0 0 1,045 1,717 0 821 2,170 2,841 38,100 38,150 0 0 1,035 1,706 0 813 2,159 2,831 38,150 38,200 0 0 1,024 1,696 0 805 2,149 2,820 38,200 38,250 0 0 1,014 1,685 0 797 2,138 2,810 38,250 38,300 0 0 1,003 1,675 0 789 2,128 2,799 38,300 38,350 0 0 993 1,664 0 781 2,117 2,789 38,350 38,400 0 0 982 1,654 0 773 2,107 2,778 38,400 38,450 0 0 972 1,643 0 765 2,096 2,768 38,450 38,500 0 0 961 1,632 0 757 2,086 2,757 38,500 38,550 0 0 950 1,622 0 749 2,075 2,747 38,550 38,600 0 0 940 1,611 0 741 2,065 2,736 38,600 38,650 0 0 929 1,601 0 733 2,054 2,725 38,650 38,700 0 0 919 1,590 0 725 2,043 2,715 38,700 38,750 0 0 908 1,580 0 717 2,033 2,704 38,750 38,800 0 0 898 1,569 0 709 2,022 2,694 38,800 38,850 0 0 887 1,559 0 701 2,012 2,683 38,850 38,900 0 0 877 1,548 0 693 2,001 2,673 38,900 38,950 0 0 866 1,538 0 685 1,991 2,662 38,950 39,000 0 0 856 1,527 0 677 1,980 2,652 39,000 39,050 0 0 845 1,517 0 669 1,970 2,641 39,050 39,100 0 0 835 1,506 0 661 1,959 2,631 39,100 39,150 0 0 824 1,496 0 653 1,949 2,620 39,150 39,200 0 0 814 1,485 0 645 1,938 2,610 39,200 39,250 0 0 803 1,475 0 637 1,928 2,599 39,250 39,300 0 0 793 1,464 0 629 1,917 2,589 39,300 39,350 0 0 782 1,453 0 621 1,907 2,578 39,350 39,400 0 0 771 1,443 0 613 1,896 2,568 39,400 39,450 0 0 761 1,432 0 605 1,886 2,557 39,450 39,500 0 0 750 1,422 0 597 1,875 2,546 39,500 39,550 0 0 740 1,411 0 589 1,864 2,536 39,550 39,600 0 0 729 1,401 0 581 1,854 2,525 39,600 39,650 0 0 719 1,390 0 573 1,843 2,515 39,650 39,700 0 0 708 1,380 0 565 1,833 2,504 39,700 39,750 0 0 698 1,369 0 557 1,822 2,494 39,750 39,800 0 0 687 1,359 0 549 1,812 2,483 39,800 39,850 0 0 677 1,348 0 541 1,801 2,473 39,850 39,900 0 0 666 1,338 0 533 1,791 2,462 39,900 39,950 0 0 656 1,327 0 525 1,780 2,452 39,950 40,000 0 0 645 1,317 0 517 1,770 2,441 40,000 40,050 0 0 635 1,306 0 509 1,759 2,431 40,050 40,100 0 0 624 1,296 0 501 1,749 2,420 40,100 40,150 0 0 613 1,285 0 493 1,738 2,410 40,150 40,200 0 0 603 1,274 0 485 1,728 2,399 40,200 40,250 0 0 592 1,264 0 477 1,717 2,389 40,250 40,300 0 0 582 1,253 0 469 1,707 2,378 40,300 40,350 0 0 571 1,243 0 461 1,696 2,367 40,350 40,400 0 0 561 1,232 0 453 1,685 2,357 40,400 40,450 0 0 550 1,222 0 445 1,675 2,346 40,450 40,500 0 0 540 1,211 0 437 1,664 2,336 40,500 40,550 0 0 529 1,201 0 429 1,654 2,325 40,550 40,600 0 0 519 1,190 0 421 1,643 2,315 40,600 40,650 0 0 508 1,180 0 413 1,633 2,304 40,650 40,700 0 0 498 1,169 0 405 1,622 2,294 40,700 40,750 0 0 487 1,159 0 397 1,612 2,283 40,750 40,800 0 0 477 1,148 0 389 1,601 2,273 40,800 40,850 0 0 466 1,138 0 381 1,591 2,262 40,850 40,900 0 0 456 1,127 0 373 1,580 2,252 40,900 40,950 0 0 445 1,117 0 365 1,570 2,241 40,950 41,000 0 0 434 1,106 0 357 1,559 2,231 41,000 41,050 0 0 424 1,095 0 349 1,549 2,220 41,050 41,100 0 0 413 1,085 0 341 1,538 2,210 41,100 41,150 0 0 403 1,074 0 333 1,527 2,199 41,150 41,200 0 0 392 1,064 0 325 1,517 2,188 41,200 41,250 0 0 382 1,053 0 317 1,506 2,178 41,250 41,300 0 0 371 1,043 0 309 1,496 2,167 41,300 41,350 0 0 361 1,032 0 301 1,485 2,157 41,350 41,400 0 0 350 1,022 0 293 1,475 2,146 41,400 41,450 0 0 340 1,011 0 285 1,464 2,136 41,450 41,500 0 0 329 1,001 0 277 1,454 2,125 41,500 41,550 0 0 319 990 0 269 1,443 2,115 41,550 41,600 0 0 308 980 0 261 1,433 2,104 41,600 41,650 0 0 298 969 0 253 1,422 2,094 41,650 41,700 0 0 287 959 0 245 1,412 2,083 41,700 41,750 0 0 277 948 0 237 1,401 2,073 41,750 41,800 0 0 266 938 0 229 1,391 2,062 41,800 41,850 0 0 255 927 0 221 1,380 2,052 41,850 41,900 0 0 245 916 0 213 1,370 2,041 41,900 41,950 0 0 234 906 0 205 1,359 2,031 41,950 42,000 0 0 224 895 0 197 1,348 2,020 42,000 42,050 0 0 213 885 0 189 1,338 2,009 42,050 42,100 0 0 203 874 0 181 1,327 1,999 42,100 42,150 0 0 192 864 0 173 1,317 1,988 42,150 42,200 0 0 182 853 0 165 1,306 1,978 42,200 42,250 0 0 171 843 0 157 1,296 1,967 42,250 42,300 0 0 161 832 0 149 1,285 1,957 42,300 42,350 0 0 150 822 0 141 1,275 1,946 42,350 42,400 0 0 140 811 0 134 1,264 1,936 42,400 42,450 0 0 129 801 0 126 1,254 1,925 42,450 42,500 0 0 119 790 0 118 1,243 1,915 42,500 42,550 0 0 108 780 0 110 1,233 1,904 42,550 42,600 0 0 98 769 0 102 1,222 1,894 42,600 42,650 0 0 87 758 0 94 1,212 1,883 42,650 42,700 0 0 76 748 0 86 1,201 1,873 42,700 42,750 0 0 66 737 0 78 1,191 1,862 42,750 42,800 0 0 55 727 0 70 1,180 1,852 42,800 42,850 0 0 45 716 0 62 1,169 1,841 42,850 42,900 0 0 34 706 0 54 1,159 1,830 42,900 42,950 0 0 24 695 0 46 1,148 1,820 42,950 43,000 0 0 13 685 0 38 1,138 1,809 43,000 43,050 0 0 * * If the amount you are looking up from the worksheet is at least $43,000 but less than $43,038, and you have two qualifying children, your credit is $4. 1040ez tax form  If the amount you are looking up from the worksheet is $43,038 or more, and you have two qualifying children, you cannot take the credit. 1040ez tax form 674 0 30 1,127 1,799 43,050 43,100 0 0 0 664 0 22 1,117 1,788 43,100 43,150 0 0 0 653 0 14 1,106 1,778 43,150 43,200 0 0 0 643 0 6 1,096 1,767 43,200 43,250 0 0 0 632 0 ** ** If the amount you are looking up from the worksheet is at least $43,200 but less than $43,210, and you have one qualifying child, your credit is $1. 1040ez tax form  If the amount you are looking up from the worksheet is $43,210 or more, and you have one qualifying child, you cannot take the credit. 1040ez tax form 1,085 1,757 43,250 43,300 0 0 0 622 0 0 1,075 1,746 43,300 43,350 0 0 0 611 0 0 1,064 1,736 43,350 43,400 0 0 0 601 0 0 1,054 1,725 43,400 43,450 0 0 0 590 0 0 1,043 1,715 43,450 43,500 0 0 0 579 0 0 1,033 1,704 43,500 43,550 0 0 0 569 0 0 1,022 1,694 43,550 43,600 0 0 0 558 0 0 1,012 1,683 43,600 43,650 0 0 0 548 0 0 1,001 1,672 43,650 43,700 0 0 0 537 0 0 990 1,662 43,700 43,750 0 0 0 527 0 0 980 1,651 43,750 43,800 0 0 0 516 0 0 969 1,641 43,800 43,850 0 0 0 506 0 0 959 1,630 43,850 43,900 0 0 0 495 0 0 948 1,620 43,900 43,950 0 0 0 485 0 0 938 1,609 43,950 44,000 0 0 0 474 0 0 927 1,599 44,000 44,050 0 0 0 464 0 0 917 1,588 44,050 44,100 0 0 0 453 0 0 906 1,578 44,100 44,150 0 0 0 443 0 0 896 1,567 44,150 44,200 0 0 0 432 0 0 885 1,557 44,200 44,250 0 0 0 422 0 0 875 1,546 44,250 44,300 0 0 0 411 0 0 864 1,536 44,300 44,350 0 0 0 400 0 0 854 1,525 44,350 44,400 0 0 0 390 0 0 843 1,515 44,400 44,450 0 0 0 379 0 0 833 1,504 44,450 44,500 0 0 0 369 0 0 822 1,493 44,500 44,550 0 0 0 358 0 0 811 1,483 44,550 44,600 0 0 0 348 0 0 801 1,472 44,600 44,650 0 0 0 337 0 0 790 1,462 44,650 44,700 0 0 0 327 0 0 780 1,451 44,700 44,750 0 0 0 316 0 0 769 1,441 44,750 44,800 0 0 0 306 0 0 759 1,430 44,800 44,850 0 0 0 295 0 0 748 1,420 44,850 44,900 0 0 0 285 0 0 738 1,409 44,900 44,950 0 0 0 274 0 0 727 1,399 44,950 45,000 0 0 0 264 0 0 717 1,388 45,000 45,050 0 0 0 253 0 0 706 1,378 45,050 45,100 0 0 0 243 0 0 696 1,367 45,100 45,150 0 0 0 232 0 0 685 1,357 45,150 45,200 0 0 0 221 0 0 675 1,346 45,200 45,250 0 0 0 211 0 0 664 1,336 45,250 45,300 0 0 0 200 0 0 654 1,325 45,300 45,350 0 0 0 190 0 0 643 1,314 45,350 45,400 0 0 0 179 0 0 632 1,304 45,400 45,450 0 0 0 169 0 0 622 1,293 45,450 45,500 0 0 0 158 0 0 611 1,283 45,500 45,550 0 0 0 148 0 0 601 1,272 45,550 45,600 0 0 0 137 0 0 590 1,262 45,600 45,650 0 0 0 127 0 0 580 1,251 45,650 45,700 0 0 0 116 0 0 569 1,241 45,700 45,750 0 0 0 106 0 0 559 1,230 45,750 45,800 0 0 0 95 0 0 548 1,220 45,800 45,850 0 0 0 85 0 0 538 1,209 45,850 45,900 0 0 0 74 0 0 527 1,199 45,900 45,950 0 0 0 64 0 0 517 1,188 45,950 46,000 0 0 0 53 0 0 506 1,178 46,000 46,050 0 0 0 42 0 0 496 1,167 46,050 46,100 0 0 0 32 0 0 485 1,157 46,100 46,150 0 0 0 21 0 0 474 1,146 46,150 46,200 0 0 0 11 0 0 464 1,135 46,200 46,250 0 0 0 * * If the amount you are looking up from the worksheet is at least $46,200 but less than $46,227, and you have three qualifying children, your credit is $3. 1040ez tax form  If the amount you are looking up from the worksheet is $46,227 or more, and you have three qualifying children, you cannot take the credit. 1040ez tax form 0 0 453 1,125 46,250 46,300 0 0 0 0 0 0 443 1,114 46,300 46,350 0 0 0 0 0 0 432 1,104 46,350 46,400 0 0 0 0 0 0 422 1,093 46,400 46,450 0 0 0 0 0 0 411 1,083 46,450 46,500 0 0 0 0 0 0 401 1,072 46,500 46,550 0 0 0 0 0 0 390 1,062 46,550 46,600 0 0 0 0 0 0 380 1,051 46,600 46,650 0 0 0 0 0 0 369 1,041 46,650 46,700 0 0 0 0 0 0 359 1,030 46,700 46,750 0 0 0 0 0 0 348 1,020 46,750 46,800 0 0 0 0 0 0 338 1,009 46,800 46,850 0 0 0 0 0 0 327 999 46,850 46,900 0 0 0 0 0 0 317 988 46,900 46,950 0 0 0 0 0 0 306 978 46,950 47,000 0 0 0 0 0 0 295 967 47,000 47,050 0 0 0 0 0 0 285 956 47,050 47,100 0 0 0 0 0 0 274 946 47,100 47,150 0 0 0 0 0 0 264 935 47,150 47,200 0 0 0 0 0 0 253 925 47,200 47,250 0 0 0 0 0 0 243 914 47,250 47,300 0 0 0 0 0 0 232 904 47,300 47,350 0 0 0 0 0 0 222 893 47,350 47,400 0 0 0 0 0 0 211 883 47,400 47,450 0 0 0 0 0 0 201 872 47,450 47,500 0 0 0 0 0 0 190 862 47,500 47,550 0 0 0 0 0 0 180 851 47,550 47,600 0 0 0 0 0 0 169 841 47,600 47,650 0 0 0 0 0 0 159 830 47,650 47,700 0 0 0 0 0 0 148 820 47,700 47,750 0 0 0 0 0 0 138 809 47,750 47,800 0 0 0 0 0 0 127 799 47,800 47,850 0 0 0 0 0 0 116 788 47,850 47,900 0 0 0 0 0 0 106 777 47,900 47,950 0 0 0 0 0 0 95 767 47,950 48,000 0 0 0 0 0 0 85 756 48,000 48,050 0 0 0 0 0 0 74 746 48,050 48,100 0 0 0 0 0 0 64 735 48,100 48,150 0 0 0 0 0 0 53 725 48,150 48,200 0 0 0 0 0 0 43 714 48,200 48,250 0 0 0 0 0 0 32 704 48,250 48,300 0 0 0 0 0 0 22 693 48,300 48,350 0 0 0 0 0 0 11 683 48,350 48,400 0 0 0 0 0 0 ** ** If the amount you are looking up from the worksheet is at least $48,350 but less than $48,378, and you have two qualifying children, your credit is $3. 1040ez tax form  If the amount you are looking up from the worksheet is $48,378 or more, and you have two qualifying children, you cannot take the credit. 1040ez tax form 672 48,400 48,450 0 0 0 0 0 0 0 662 48,450 48,500 0 0 0 0 0 0 0 651 48,500 48,550 0 0 0 0 0 0 0 641 48,550 48,600 0 0 0 0 0 0 0 630 48,600 48,650 0 0 0 0 0 0 0 619 48,650 48,700 0 0 0 0 0 0 0 609 48,700 48,750 0 0 0 0 0 0 0 598 48,750 48,800 0 0 0 0 0 0 0 588 48,800 48,850 0 0 0 0 0 0 0 577 48,850 48,900 0 0 0 0 0 0 0 567 48,900 48,950 0 0 0 0 0 0 0 556 48,950 49,000 0 0 0 0 0 0 0 546 49,000 49,050 0 0 0 0 0 0 0 535 49,050 49,100 0 0 0 0 0 0 0 525 49,100 49,150 0 0 0 0 0 0 0 514 49,150 49,200 0 0 0 0 0 0 0 504 49,200 49,250 0 0 0 0 0 0 0 493 49,250 49,300 0 0 0 0 0 0 0 483 49,300 49,350 0 0 0 0 0 0 0 472 49,350 49,400 0 0 0 0 0 0 0 462 49,400 49,450 0 0 0 0 0 0 0 451 49,450 49,500 0 0 0 0 0 0 0 440 49,500 49,550 0 0 0 0 0 0 0 430 49,550 49,600 0 0 0 0 0 0 0 419 49,600 49,650 0 0 0 0 0 0 0 409 49,650 49,700 0 0 0 0 0 0 0 398 49,700 49,750 0 0 0 0 0 0 0 388 49,750 49,800 0 0 0 0 0 0 0 377 49,800 49,850 0 0 0 0 0 0 0 367 49,850 49,900 0 0 0 0 0 0 0 356 49,900 49,950 0 0 0 0 0 0 0 346 49,950 50,000 0 0 0 0 0 0 0 335 50,000 50,050 0 0 0 0 0 0 0 325 50,050 50,100 0 0 0 0 0 0 0 314 50,100 50,150 0 0 0 0 0 0 0 304 50,150 50,200 0 0 0 0 0 0 0 293 50,200 50,250 0 0 0 0 0 0 0 283 50,250 50,300 0 0 0 0 0 0 0 272 50,300 50,350 0 0 0 0 0 0 0 261 50,350 50,400 0 0 0 0 0 0 0 251 50,400 50,450 0 0 0 0 0 0 0 240 50,450 50,500 0 0 0 0 0 0 0 230 50,500 50,550 0 0 0 0 0 0 0 219 50,550 50,600 0 0 0 0 0 0 0 209 50,600 50,650 0 0 0 0 0 0 0 198 50,650 50,700 0 0 0 0 0 0 0 188 50,700 50,750 0 0 0 0 0 0 0 177 50,750 50,800 0 0 0 0 0 0 0 167 50,800 50,850 0 0 0 0 0 0 0 156 50,850 50,900 0 0 0 0 0 0 0 146 50,900 50,950 0 0 0 0 0 0 0 135 50,950 51,000 0 0 0 0 0 0 0 125 51,000 51,050 0 0 0 0 0 0 0 114 51,050 51,100 0 0 0 0 0 0 0 104 51,100 51,150 0 0 0 0 0 0 0 93 51,150 51,200 0 0 0 0 0 0 0 82 51,200 51,250 0 0 0 0 0 0 0 72 51,250 51,300 0 0 0 0 0 0 0 61 51,300 51,350 0 0 0 0 0 0 0 51 51,350 51,400 0 0 0 0 0 0 0 40 51,400 51,450 0 0 0 0 0 0 0 30 51,450 51,500 0 0 0 0 0 0 0 19 51,500 51,550 0 0 0 0 0 0 0 9 51,550 51,567 0 0 0 0 0 0 0 2                     How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040ez tax form Free help with your tax return. 1040ez tax form   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040ez tax form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040ez tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez tax form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez tax form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040ez tax form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040ez tax form gov, download the IRS2Go app, or call 1-800-906-9887. 1040ez tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez tax form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez tax form aarp. 1040ez tax form org/money/taxaide or call 1-888-227-7669. 1040ez tax form For more information on these programs, go to IRS. 1040ez tax form gov and enter “VITA” in the search box. 1040ez tax form Internet. 1040ez tax form    IRS. 1040ez tax form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040ez tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez tax form Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040ez tax form Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040ez tax form gov or download the IRS2Go app and select the Refund Status option. 1040ez tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez tax form Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040ez tax form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez tax form Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040ez tax form No need to wait on the phone or stand in line. 1040ez tax form The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040ez tax form When you reach the response screen, you can print the entire interview and the final response for your records. 1040ez tax form New subject areas are added on a regular basis. 1040ez tax form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040ez tax form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040ez tax form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040ez tax form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040ez tax form When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040ez tax form Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040ez tax form You can also ask the IRS to mail a return or an account transcript to you. 1040ez tax form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040ez tax form gov or by calling 1-800-908-9946. 1040ez tax form Tax return and tax account transcripts are generally available for the current year and the past three years. 1040ez tax form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040ez tax form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040ez tax form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040ez tax form Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040ez tax form gov and enter Where's My Amended Return? in the search box. 1040ez tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez tax form It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez tax form Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040ez tax form gov. 1040ez tax form Select the Payment tab on the front page of IRS. 1040ez tax form gov for more information. 1040ez tax form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040ez tax form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez tax form gov. 1040ez tax form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040ez tax form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez tax form gov. 1040ez tax form Request an Electronic Filing PIN by going to IRS. 1040ez tax form gov and entering Electronic Filing PIN in the search box. 1040ez tax form Download forms, instructions and publications, including accessible versions for people with disabilities. 1040ez tax form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040ez tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040ez tax form An employee can answer questions about your tax account or help you set up a payment plan. 1040ez tax form Before you visit, check the Office Locator on IRS. 1040ez tax form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040ez tax form If you have a special need, such as a disability, you can request an appointment. 1040ez tax form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040ez tax form Apply for an Employer Identification Number (EIN). 1040ez tax form Go to IRS. 1040ez tax form gov and enter Apply for an EIN in the search box. 1040ez tax form Read the Internal Revenue Code, regulations, or other official guidance. 1040ez tax form Read Internal Revenue Bulletins. 1040ez tax form Sign up to receive local and national tax news and more by email. 1040ez tax form Just click on “subscriptions” above the search box on IRS. 1040ez tax form gov and choose from a variety of options. 1040ez tax form    Phone. 1040ez tax form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040ez tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez tax form Call to locate the nearest volunteer hel