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2012 Tax Filing For Free

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2012 Tax Filing For Free

2012 tax filing for free 8. 2012 tax filing for free   Gains and Losses Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Sales and ExchangesDetermining Gain or Loss Like-Kind Exchanges Transfer to Spouse Ordinary or Capital Gain or LossCapital Assets Noncapital Assets Hedging (Commodity Futures) Livestock Converted Wetland and Highly Erodible Cropland Timber Sale of a Farm Foreclosure or Repossession Abandonment Introduction This chapter explains how to figure, and report on your tax return, your gain or loss on the disposition of your property or debt and whether such gain or loss is ordinary or capital. 2012 tax filing for free Ordinary gain is taxed at the same rates as wages and interest income while capital gain is generally taxed at lower rates. 2012 tax filing for free Dispositions discussed in this chapter include sales, exchanges, foreclosures, repossessions, canceled debts, hedging transactions, and elections to treat cutting of timber as a sale or exchange. 2012 tax filing for free Topics - This chapter discusses: Sales and exchanges Ordinary or capital gain or loss Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 908 Bankruptcy Tax Guide Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) Sch D (Form 1040) Capital Gains and Losses Sch F (Form 1040) Profit or Loss From Farming 1099-A Acquisition or Abandonment of Secured Property 1099-C Cancellation of Debt 4797 Sales of Business Property 8949 Sales and Other Dispositions of Capital Assets See chapter 16 for information about getting publications and forms. 2012 tax filing for free Sales and Exchanges If you sell, exchange, or otherwise dispose of your property, you usually have a gain or a loss. 2012 tax filing for free This section explains certain rules for determining whether any gain you have is taxable, and whether any loss you have is deductible. 2012 tax filing for free A sale is a transfer of property for money or a mortgage, note, or other promise to pay money. 2012 tax filing for free An exchange is a transfer of property for other property or services. 2012 tax filing for free Determining Gain or Loss You usually realize a gain or loss when you sell or exchange property. 2012 tax filing for free If the amount you realize from a sale or exchange of property is more than its adjusted basis, you will have a gain. 2012 tax filing for free If the adjusted basis of the property is more than the amount you realize, you will have a loss. 2012 tax filing for free Basis and adjusted basis. 2012 tax filing for free   The basis of property you buy is usually its cost. 2012 tax filing for free The adjusted basis of property is basis plus certain additions and minus certain deductions. 2012 tax filing for free See chapter 6 for more information about basis and adjusted basis. 2012 tax filing for free Amount realized. 2012 tax filing for free   The amount you realize from a sale or exchange is the total of all money you receive plus the fair market value (FMV) (defined in chapter 6) of all property or services you receive. 2012 tax filing for free The amount you realize also includes any of your liabilities assumed by the buyer and any liabilities to which the property you transferred is subject, such as real estate taxes or a mortgage. 2012 tax filing for free   If the liabilities relate to an exchange of multiple properties, see Multiple Property Exchanges in chapter 1 of Publication 544. 2012 tax filing for free Amount recognized. 2012 tax filing for free   Your gain or loss realized from a sale or exchange of certain property is usually a recognized gain or loss for tax purposes. 2012 tax filing for free A recognized gain is a gain you must include in gross income and report on your income tax return. 2012 tax filing for free A recognized loss is a loss you deduct from gross income. 2012 tax filing for free However, your gain or loss realized from the exchange of certain property may not be recognized for tax purposes. 2012 tax filing for free See Like-Kind Exchanges next. 2012 tax filing for free Also, a loss from the disposition of property held for personal use is not deductible. 2012 tax filing for free Like-Kind Exchanges Certain exchanges of property are not taxable. 2012 tax filing for free This means any gain from the exchange is not recognized, and any loss cannot be deducted. 2012 tax filing for free Your gain or loss will not be recognized until you sell or otherwise dispose of the property you receive. 2012 tax filing for free The exchange of property for the same kind of property is the most common type of nontaxable exchange. 2012 tax filing for free To qualify for treatment as a like-kind exchange, the property traded and the property received must be both of the following. 2012 tax filing for free Qualifying property. 2012 tax filing for free Like-kind property. 2012 tax filing for free These two requirements are discussed later. 2012 tax filing for free Multiple-party transactions. 2012 tax filing for free   The like-kind exchange rules also apply to property exchanges that involve three and four-party transactions. 2012 tax filing for free Any part of these multiple-party transactions can qualify as a like-kind exchange if it meets all the requirements described in this section. 2012 tax filing for free Receipt of title from third party. 2012 tax filing for free   If you receive property in a like-kind exchange and the other party who transfers the property to you does not give you the title, but a third party does, you can still treat this transaction as a like-kind exchange if it meets all the requirements. 2012 tax filing for free Basis of property received. 2012 tax filing for free   If you receive property in a like-kind exchange, the basis of the property will be the same as the basis of the property you gave up. 2012 tax filing for free See chapter 6 for more information. 2012 tax filing for free Money paid. 2012 tax filing for free   If, in addition to giving up like-kind property, you pay money in a like-kind exchange, you still have no recognized gain or loss. 2012 tax filing for free The basis of the property received is the basis of the property given up, increased by the money paid. 2012 tax filing for free Example. 2012 tax filing for free You traded an old tractor with an adjusted basis of $15,000 for a new one. 2012 tax filing for free The new tractor costs $300,000. 2012 tax filing for free You were allowed $80,000 for the old tractor and paid $220,000 cash. 2012 tax filing for free You have no recognized gain or loss on the transaction regardless of the adjusted basis of your old tractor and the basis of the new tractor is $235,000, the adjusted basis of the old tractor plus the cash paid ($15,000 + $220,000). 2012 tax filing for free If you had sold the old tractor to a third party for $80,000 and bought a new one, you would have a recognized gain or loss on the sale of your old tractor equal to the difference between the amount realized and the adjusted basis of the old tractor. 2012 tax filing for free In this case, the taxable gain would be $65,000 ($80,000 − $15,000) and the basis of the new tractor would be $300,000. 2012 tax filing for free Reporting the exchange. 2012 tax filing for free   Report the exchange of like-kind property, even though no gain or loss is recognized, on Form 8824, Like-Kind Exchanges. 2012 tax filing for free The Instructions for Form 8824 explain how to report the details of the exchange. 2012 tax filing for free   If you have any recognized gain because you received money or unlike property, report it on Schedule D (Form 1040) or Form 4797, whichever applies. 2012 tax filing for free You may also have to report the recognized gain as ordinary income because of depreciation recapture on Form 4797. 2012 tax filing for free See chapter 9 for more information. 2012 tax filing for free Qualifying property. 2012 tax filing for free   In a like-kind exchange, both the property you give up and the property you receive must be held by you for investment or for productive use in your trade or business. 2012 tax filing for free Machinery, buildings, land, trucks, breeding livestock, rental houses, and certain mutual ditch, reservoir, or irrigation company stock are examples of property that may qualify. 2012 tax filing for free Nonqualifying property. 2012 tax filing for free   The rules for like-kind exchanges do not apply to exchanges of the following property. 2012 tax filing for free Property you use for personal purposes, such as your home and family car. 2012 tax filing for free Stock in trade or other property held primarily for sale, such as crops and produce. 2012 tax filing for free Stocks, bonds, or notes. 2012 tax filing for free However, see Qualifying property above. 2012 tax filing for free Other securities or evidences of indebtedness, such as accounts receivable. 2012 tax filing for free Partnership interests. 2012 tax filing for free However, you may have a nontaxable exchange under other rules. 2012 tax filing for free See Other Nontaxable Exchanges in chapter 1 of Publication 544. 2012 tax filing for free Like-kind property. 2012 tax filing for free   To qualify as a nontaxable exchange, the properties exchanged must be of like kind. 2012 tax filing for free Like-kind properties are properties of the same nature or character, even if they differ in grade or quality. 2012 tax filing for free Generally, real property exchanged for real property qualifies as an exchange of like-kind property. 2012 tax filing for free For example, an exchange of city property for farm property or improved property for unimproved property is a like-kind exchange. 2012 tax filing for free   An exchange of a tractor for a new tractor is an exchange of like-kind property, and so is an exchange of timber land for crop acreage. 2012 tax filing for free An exchange of a tractor for acreage, however, is not an exchange of like-kind property. 2012 tax filing for free The exchange of livestock of one sex for livestock of the other sex is not a like-kind exchange. 2012 tax filing for free For example, the exchange of a bull for a cow is not a like-kind exchange. 2012 tax filing for free An exchange of the assets of a business for the assets of a similar business cannot be treated as an exchange of one property for another property. 2012 tax filing for free    Note. 2012 tax filing for free Whether you engaged in a like-kind exchange depends on an analysis of each asset involved in the exchange. 2012 tax filing for free Personal property. 2012 tax filing for free   Depreciable tangible personal property can be either like kind or like class to qualify for nontaxable exchange treatment. 2012 tax filing for free Like-class properties are depreciable tangible personal properties within the same General Asset Class or Product Class. 2012 tax filing for free Property classified in any General Asset Class may not be classified within a Product Class. 2012 tax filing for free Assets that are not in the same class will qualify as like-kind property if they are of the same nature or character. 2012 tax filing for free General Asset Classes. 2012 tax filing for free   General Asset Classes describe the types of property frequently used in many businesses. 2012 tax filing for free They include, but are not limited to, the following property. 2012 tax filing for free Office furniture, fixtures, and equipment (asset class 00. 2012 tax filing for free 11). 2012 tax filing for free Information systems, such as computers and peripheral equipment (asset class 00. 2012 tax filing for free 12). 2012 tax filing for free Data handling equipment except computers (asset class 00. 2012 tax filing for free 13). 2012 tax filing for free Automobiles and taxis (asset class 00. 2012 tax filing for free 22). 2012 tax filing for free Light general purpose trucks (asset class 00. 2012 tax filing for free 241). 2012 tax filing for free Heavy general purpose trucks (asset class 00. 2012 tax filing for free 242). 2012 tax filing for free Tractor units for use over-the-road (asset class 00. 2012 tax filing for free 26). 2012 tax filing for free Trailers and trailer-mounted containers (asset class 00. 2012 tax filing for free 27). 2012 tax filing for free Industrial steam and electric generation and/or distribution systems (asset class 00. 2012 tax filing for free 4). 2012 tax filing for free Product Classes. 2012 tax filing for free   Product Classes include property listed in a 6-digit product class in sectors 31 through 33 of the North American Industry Classification System (NAICS) of the Executive Office of the President, Office of Management and Budget, United States, (NAICS Manual). 2012 tax filing for free The latest version of the manual can be accessed at www. 2012 tax filing for free census. 2012 tax filing for free gov/eos/www/naics/. 2012 tax filing for free Copies of the printed manual may be purchased from the National Technical Information Service (NTIS) at  www. 2012 tax filing for free ntis. 2012 tax filing for free gov/products/naics. 2012 tax filing for free aspx or by calling 1-800-553-NTIS (1-800-553-6847) or (703) 605-6000. 2012 tax filing for free A CD-ROM version with search and retrieval software is also available from NTIS. 2012 tax filing for free    NAICS class 333111, Farm Machinery and Equipment Manufacturing, includes most machinery and equipment used in a farming business. 2012 tax filing for free Partially nontaxable exchange. 2012 tax filing for free   If, in addition to like-kind property, you receive money or unlike property in an exchange on which you realize gain, you have a partially nontaxable exchange. 2012 tax filing for free You are taxed on the gain you realize, but only to the extent of the money and the FMV of the unlike property you receive. 2012 tax filing for free A loss is not deductible. 2012 tax filing for free Example 1. 2012 tax filing for free You trade farmland that cost $30,000 for $10,000 cash and other land to be used in farming with a FMV of $50,000. 2012 tax filing for free You have a realized gain of $30,000 ($50,000 FMV of new land + $10,000 cash − $30,000 basis of old farmland = $30,000 realized gain). 2012 tax filing for free However, only $10,000, the cash received, is recognized (included in income). 2012 tax filing for free Example 2. 2012 tax filing for free Assume the same facts as in Example 1, except that, instead of money, you received a tractor with a FMV of $10,000. 2012 tax filing for free Your recognized gain is still limited to $10,000, the value of the tractor (the unlike property). 2012 tax filing for free Example 3. 2012 tax filing for free Assume in Example 1 that the FMV of the land you received was only $15,000. 2012 tax filing for free Your $5,000 loss is not recognized. 2012 tax filing for free Unlike property given up. 2012 tax filing for free   If, in addition to like-kind property, you give up unlike property, you must recognize gain or loss on the unlike property you give up. 2012 tax filing for free The gain or loss is the difference between the FMV of the unlike property and the adjusted basis of the unlike property. 2012 tax filing for free Like-kind exchanges between related persons. 2012 tax filing for free   Special rules apply to like-kind exchanges between related persons. 2012 tax filing for free These rules affect both direct and indirect exchanges. 2012 tax filing for free Under these rules, if either person disposes of the property within 2 years after the exchange, the exchange is disqualified from nonrecognition treatment. 2012 tax filing for free The gain or loss on the original exchange must be recognized as of the date of the later disposition. 2012 tax filing for free The 2-year holding period begins on the date of the last transfer of property that was part of the like-kind exchange. 2012 tax filing for free Related persons. 2012 tax filing for free   Under these rules, related persons include, for example, you and a member of your family (spouse, brother, sister, parent, child, etc. 2012 tax filing for free ), you and a corporation in which you have more than 50% ownership, you and a partnership in which you directly or indirectly own more than a 50% interest of the capital or profits, and two partnerships in which you directly or indirectly own more than 50% of the capital interests or profits. 2012 tax filing for free   For the complete list of related persons, see Related persons in chapter 2 of Publication 544. 2012 tax filing for free Example. 2012 tax filing for free You used a grey pickup truck in your farming business. 2012 tax filing for free Your sister used a red pickup truck in her landscaping business. 2012 tax filing for free In December 2012, you exchanged your grey pickup truck, plus $200, for your sister's red pickup truck. 2012 tax filing for free At that time, the FMV of the grey pickup truck was $7,000 and its adjusted basis was $6,000. 2012 tax filing for free The FMV of the red pickup truck was $7,200 and its adjusted basis was $1,000. 2012 tax filing for free You realized a gain of $1,000 (the $7,200 FMV of the red pickup truck, minus the grey pickup truck's $6,000 adjusted basis, minus the $200 you paid). 2012 tax filing for free Your sister realized a gain of $6,200 (the $7,000 FMV of the grey pickup truck plus the $200 you paid, minus the $1,000 adjusted basis of the red pickup truck). 2012 tax filing for free However, because this was a like-kind exchange, you recognized no gain. 2012 tax filing for free Your basis in the red pickup truck was $6,200 (the $6,000 adjusted basis of the grey pickup truck plus the $200 you paid). 2012 tax filing for free She recognized gain only to the extent of the money she received, $200. 2012 tax filing for free Her basis in the grey pickup truck was $1,000 (the $1,000 adjusted basis of the red pickup truck minus the $200 received, plus the $200 gain recognized). 2012 tax filing for free In 2013, you sold the red pickup truck to a third party for $7,000. 2012 tax filing for free Because you sold it within 2 years after the exchange, the exchange is disqualified from nonrecognition treatment. 2012 tax filing for free On your tax return for 2013, you must report your $1,000 gain on the 2012 exchange. 2012 tax filing for free You also report a loss on the sale as $200 (the adjusted basis of the red pickup truck, $7,200 (its $6,200 basis plus the $1,000 gain recognized), minus the $7,000 realized from the sale). 2012 tax filing for free In addition, your sister must report on her tax return for 2013 the $6,000 balance of her gain on the 2012 exchange. 2012 tax filing for free Her adjusted basis in the grey pickup truck is increased to $7,000 (its $1,000 basis plus the $6,000 gain recognized). 2012 tax filing for free Exceptions to the rules for related persons. 2012 tax filing for free   The following property dispositions are excluded from these rules. 2012 tax filing for free Dispositions due to the death of either related person. 2012 tax filing for free Involuntary conversions. 2012 tax filing for free Dispositions where it is established to the satisfaction of the IRS that neither the exchange nor the disposition has, as a main purpose, the avoidance of federal income tax. 2012 tax filing for free Multiple property exchanges. 2012 tax filing for free   Under the like-kind exchange rules, you must generally make a property-by-property comparison to figure your recognized gain and the basis of the property you receive in the exchange. 2012 tax filing for free However, for exchanges of multiple properties, you do not make a property-by-property comparison if you do either of the following. 2012 tax filing for free Transfer and receive properties in two or more exchange groups. 2012 tax filing for free Transfer or receive more than one property within a single exchange group. 2012 tax filing for free   For more information, see Multiple Property Exchanges in chapter 1 of Publication 544. 2012 tax filing for free Deferred exchange. 2012 tax filing for free   A deferred exchange for like-kind property may qualify for nonrecognition of gain or loss. 2012 tax filing for free A deferred exchange is an exchange in which you transfer property you use in business or hold for investment and later receive like-kind property you will use in business or hold for investment. 2012 tax filing for free The property you receive is replacement property. 2012 tax filing for free The transaction must be an exchange of property for property rather than a transfer of property for money used to buy replacement property. 2012 tax filing for free In addition, the replacement property will not be treated as like-kind property unless certain identification and receipt requirements are met. 2012 tax filing for free   For more information see Deferred Exchanges in chapter 1 of Publication 544. 2012 tax filing for free Transfer to Spouse No gain or loss is recognized on a transfer of property from an individual to (or in trust for the benefit of) a spouse, or a former spouse if incident to divorce. 2012 tax filing for free This rule does not apply if the recipient is a nonresident alien. 2012 tax filing for free Nor does this rule apply to a transfer in trust to the extent the liabilities assumed and the liabilities on the property are more than the property's adjusted basis. 2012 tax filing for free Any transfer of property to a spouse or former spouse on which gain or loss is not recognized is not considered a sale or exchange. 2012 tax filing for free The recipient's basis in the property will be the same as the adjusted basis of the giver immediately before the transfer. 2012 tax filing for free This carryover basis rule applies whether the adjusted basis of the transferred property is less than, equal to, or greater than either its FMV at the time of transfer or any consideration paid by the recipient. 2012 tax filing for free This rule applies for determining loss as well as gain. 2012 tax filing for free Any gain recognized on a transfer in trust increases the basis. 2012 tax filing for free For more information on transfers of property incident to divorce, see Property Settlements in Publication 504, Divorced or Separated Individuals. 2012 tax filing for free Ordinary or Capital Gain or Loss Generally, you will have a capital gain or loss if you sell or exchange a capital asset (defined below). 2012 tax filing for free You may also have a capital gain if your section 1231 transactions result in a net gain. 2012 tax filing for free See Section 1231 Gains and Losses in  chapter 9. 2012 tax filing for free To figure your net capital gain or loss, you must classify your gains and losses as either ordinary or capital (and your capital gains or losses as either short-term or long-term). 2012 tax filing for free Your net capital gains may be taxed at a lower tax rate than ordinary income. 2012 tax filing for free See Capital Gains Tax Rates , later. 2012 tax filing for free Your deduction for a net capital loss may be limited. 2012 tax filing for free See Treatment of Capital Losses , later. 2012 tax filing for free Capital Assets Almost everything you own and use for personal purposes or investment is a capital asset. 2012 tax filing for free The following items are examples of capital assets. 2012 tax filing for free A home owned and occupied by you and your family. 2012 tax filing for free Household furnishings. 2012 tax filing for free A car used for pleasure. 2012 tax filing for free If your car is used both for pleasure and for farm business, it is partly a capital asset and partly a noncapital asset, defined later. 2012 tax filing for free Stocks and bonds. 2012 tax filing for free However, there are special rules for gains on qualified small business stock. 2012 tax filing for free For more information on this subject, see Gains on Qualified Small Business Stock and Losses on Section 1244 (Small Business) Stock in chapter 4 of Publication 550. 2012 tax filing for free Personal-use property. 2012 tax filing for free   Gain from a sale or exchange of personal-use property is a capital gain and is taxable. 2012 tax filing for free Loss from the sale or exchange of personal-use property is not deductible. 2012 tax filing for free You can deduct a loss relating to personal-use property only if it results from a casualty or theft. 2012 tax filing for free For information on casualties and thefts, see chapter 11. 2012 tax filing for free Long and Short Term Where you report a capital gain or loss depends on how long you own the asset before you sell or exchange it. 2012 tax filing for free The time you own an asset before disposing of it is the holding period. 2012 tax filing for free If you hold a capital asset 1 year or less, the gain or loss resulting from its disposition is short term. 2012 tax filing for free Report it in Part I of Schedule D (Form 1040). 2012 tax filing for free If you hold a capital asset longer than 1 year, the gain or loss resulting from its disposition is long term. 2012 tax filing for free Report it in Part II of Schedule D (Form 1040). 2012 tax filing for free Holding period. 2012 tax filing for free   To figure if you held property longer than 1 year, start counting on the day after the day you acquired the property. 2012 tax filing for free The day you disposed of the property is part of your holding period. 2012 tax filing for free Example. 2012 tax filing for free If you bought an asset on June 19, 2012, you should start counting on June 20, 2012. 2012 tax filing for free If you sold the asset on June 19, 2013, your holding period is not longer than 1 year, but if you sold it on June 20, 2013, your holding period is longer than 1 year. 2012 tax filing for free Inherited property. 2012 tax filing for free   If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it. 2012 tax filing for free This rule does not apply to livestock used in a farm business. 2012 tax filing for free See Holding period under Livestock , later. 2012 tax filing for free Nonbusiness bad debt. 2012 tax filing for free   A nonbusiness bad debt is a short-term capital loss, deductible in the year the debt becomes worthless. 2012 tax filing for free See chapter 4 of Publication 550. 2012 tax filing for free Nontaxable exchange. 2012 tax filing for free   If you acquire an asset in exchange for another asset and your basis for the new asset is figured, in whole or in part, by using your basis in the old property, the holding period of the new property includes the holding period of the old property. 2012 tax filing for free That is, it begins on the same day as your holding period for the old property. 2012 tax filing for free Gift. 2012 tax filing for free   If you receive a gift of property and your basis in it is figured using the donor's basis, your holding period includes the donor's holding period. 2012 tax filing for free Real property. 2012 tax filing for free   To figure how long you held real property, start counting on the day after you received title to it or, if earlier, on the day after you took possession of it and assumed the burdens and privileges of ownership. 2012 tax filing for free   However, taking possession of real property under an option agreement is not enough to start the holding period. 2012 tax filing for free The holding period cannot start until there is an actual contract of sale. 2012 tax filing for free The holding period of the seller cannot end before that time. 2012 tax filing for free Figuring Net Gain or Loss The totals for short-term capital gains and losses and the totals for long-term capital gains and losses must be figured separately. 2012 tax filing for free Net short-term capital gain or loss. 2012 tax filing for free   Combine your short-term capital gains and losses. 2012 tax filing for free Do this by adding all of your short-term capital gains. 2012 tax filing for free Then add all of your short-term capital losses. 2012 tax filing for free Subtract the lesser total from the greater. 2012 tax filing for free The difference is your net short-term capital gain or loss. 2012 tax filing for free Net long-term capital gain or loss. 2012 tax filing for free   Follow the same steps to combine your long-term capital gains and losses. 2012 tax filing for free The result is your net long-term capital gain or loss. 2012 tax filing for free Net gain. 2012 tax filing for free   If the total of your capital gains is more than the total of your capital losses, the difference is taxable. 2012 tax filing for free However, part of your gain (but not more than your net capital gain) may be taxed at a lower rate than the rate of tax on your ordinary income. 2012 tax filing for free See Capital Gains Tax Rates , later. 2012 tax filing for free Net loss. 2012 tax filing for free   If the total of your capital losses is more than the total of your capital gains, the difference is deductible. 2012 tax filing for free But there are limits on how much loss you can deduct and when you can deduct it. 2012 tax filing for free See Treatment of Capital Losses next. 2012 tax filing for free Treatment of Capital Losses If your capital losses are more than your capital gains, you must claim the difference even if you do not have ordinary income to offset it. 2012 tax filing for free For taxpayers other than corporations, the yearly limit on the capital loss you can deduct is $3,000 ($1,500 if you are married and file a separate return). 2012 tax filing for free If your other income is low, you may not be able to use the full $3,000. 2012 tax filing for free The part of the $3,000 you cannot use becomes part of your capital loss carryover (discussed next). 2012 tax filing for free Capital loss carryover. 2012 tax filing for free   Generally, you have a capital loss carryover if either of the following situations applies to you. 2012 tax filing for free Your net loss on Schedule D (Form 1040), is more than the yearly limit. 2012 tax filing for free Your taxable income without your deduction for exemptions is less than zero. 2012 tax filing for free If either of these situations applies to you for 2013, see Capital Losses under Reporting Capital Gains and Losses in chapter 4 of Publication 550 to figure the amount you can carry over to 2014. 2012 tax filing for free    To figure your capital loss carryover from 2013 to 2014, you will need a copy of your 2013 Form 1040 and Schedule D (Form 1040). 2012 tax filing for free Capital Gains Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. 2012 tax filing for free These lower rates are called the maximum capital gains rates. 2012 tax filing for free The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. 2012 tax filing for free See Schedule D (Form 1040) and the Instructions for Schedule D (Form 1040). 2012 tax filing for free Also see Publication 550. 2012 tax filing for free Noncapital Assets Noncapital assets include property such as inventory and depreciable property used in a trade or business. 2012 tax filing for free A list of properties that are not capital assets is provided in the Instructions for Schedule D (Form 1040). 2012 tax filing for free Property held for sale in the ordinary course of your farm business. 2012 tax filing for free   Property you hold mainly for sale to customers, such as livestock, poultry, livestock products, and crops, is a noncapital asset. 2012 tax filing for free Gain or loss from sales or other dispositions of this property is reported on Schedule F (Form 1040) (not on Schedule D (Form 1040) or Form 4797). 2012 tax filing for free The treatment of this property is discussed in chapter 3. 2012 tax filing for free Land and depreciable properties. 2012 tax filing for free   Land and depreciable property you use in farming are not capital assets. 2012 tax filing for free Noncapital assets also include livestock held for draft, breeding, dairy, or sporting purposes. 2012 tax filing for free However, your gains and losses from sales and exchanges of your farmland and depreciable properties must be considered together with certain other transactions to determine whether the gains and losses are treated as capital or ordinary gains and losses. 2012 tax filing for free The sales of these business assets are reported on Form 4797. 2012 tax filing for free See chapter 9 for more information. 2012 tax filing for free Hedging (Commodity Futures) Hedging transactions are transactions that you enter into in the normal course of business primarily to manage the risk of interest rate or price changes, or currency fluctuations, with respect to borrowings, ordinary property, or ordinary obligations. 2012 tax filing for free Ordinary property or obligations are those that cannot produce capital gain or loss if sold or exchanged. 2012 tax filing for free A commodity futures contract is a standardized, exchange-traded contract for the sale or purchase of a fixed amount of a commodity at a future date for a fixed price. 2012 tax filing for free The holder of an option on a futures contract has the right (but not the obligation) for a specified period of time to enter into a futures contract to buy or sell at a particular price. 2012 tax filing for free A forward contract is generally similar to a futures contract except that the terms are not standardized and the contract is not exchange traded. 2012 tax filing for free Businesses may enter into commodity futures contracts or forward contracts and may acquire options on commodity futures contracts as either of the following. 2012 tax filing for free Hedging transactions. 2012 tax filing for free Transactions that are not hedging transactions. 2012 tax filing for free Futures transactions with exchange-traded commodity futures contracts that are not hedging transactions, generally, result in capital gain or loss and are subject to the mark-to-market rules discussed in Publication 550. 2012 tax filing for free There is a limit on the amount of capital losses you can deduct each year. 2012 tax filing for free Hedging transactions are not subject to the mark-to-market rules. 2012 tax filing for free If, as a farmer-producer, to protect yourself from the risk of unfavorable price fluctuations, you enter into commodity forward contracts, futures contracts, or options on futures contracts and the contracts cover an amount of the commodity within your range of production, the transactions are generally considered hedging transactions. 2012 tax filing for free They can take place at any time you have the commodity under production, have it on hand for sale, or reasonably expect to have it on hand. 2012 tax filing for free The gain or loss on the termination of these hedges is generally ordinary gain or loss. 2012 tax filing for free Farmers who file their income tax returns on the cash method report any profit or loss on the hedging transaction on Schedule F, line 8. 2012 tax filing for free Gains or losses from hedging transactions that hedge supplies of a type regularly used or consumed in the ordinary course of your trade or business may be ordinary gains or losses. 2012 tax filing for free Examples include fuel and feed. 2012 tax filing for free If you have numerous transactions in the commodity futures market during the year, you must be able to show which transactions are hedging transactions. 2012 tax filing for free Clearly identify a hedging transaction on your books and records before the end of the day you entered into the transaction. 2012 tax filing for free It may be helpful to have separate brokerage accounts for your hedging and speculation transactions. 2012 tax filing for free Retain the identification of each hedging transaction with your books and records. 2012 tax filing for free Also, identify the item(s) or aggregate risk that is being hedged in your records. 2012 tax filing for free Although the identification of the hedging transaction must be made before the end of the day it was entered into, you have 35 days after entering into the transaction to identify the hedged item(s) or risk. 2012 tax filing for free For more information on the tax treatment of futures and options contracts, see Commodity Futures and Section 1256 Contracts Marked to Market in Publication 550. 2012 tax filing for free Accounting methods for hedging transactions. 2012 tax filing for free   The accounting method you use for a hedging transaction must clearly reflect income. 2012 tax filing for free This means that your accounting method must reasonably match the timing of income, deduction, gain, or loss from a hedging transaction with the timing of income, deduction, gain, or loss from the item or items being hedged. 2012 tax filing for free There are requirements and limits on the method you can use for certain hedging transactions. 2012 tax filing for free See Regulations section 1. 2012 tax filing for free 446-4(e) for those requirements and limits. 2012 tax filing for free   Hedging transactions must be accounted for under the rules stated above unless the transaction is subject to mark-to-market accounting under section 475 or you use an accounting method other than the following methods. 2012 tax filing for free Cash method. 2012 tax filing for free Farm-price method. 2012 tax filing for free Unit-livestock-price method. 2012 tax filing for free   Once you adopt a method, you must apply it consistently and must have IRS approval before changing it. 2012 tax filing for free   Your books and records must describe the accounting method used for each type of hedging transaction. 2012 tax filing for free They must also contain any additional identification necessary to verify the application of the accounting method you used for the transaction. 2012 tax filing for free You must make the additional identification no more than 35 days after entering into the hedging transaction. 2012 tax filing for free Example of a hedging transaction. 2012 tax filing for free   You file your income tax returns on the cash method. 2012 tax filing for free On July 2 you anticipate a yield of 50,000 bushels of corn this year. 2012 tax filing for free The December futures price is $5. 2012 tax filing for free 75 a bushel, but there are indications that by harvest time the price will drop. 2012 tax filing for free To protect yourself against a drop in the price, you enter into the following hedging transaction. 2012 tax filing for free You sell ten December futures contracts of 5,000 bushels each for a total of 50,000 bushels of corn at $5. 2012 tax filing for free 75 a bushel. 2012 tax filing for free   The price did not drop as anticipated but rose to $6 a bushel. 2012 tax filing for free In November, you sell your crop at a local elevator for $6 a bushel. 2012 tax filing for free You also close out your futures position by buying ten December contracts for $6 a bushel. 2012 tax filing for free You paid a broker's commission of $1,400 ($70 per contract) for the complete in and out position in the futures market. 2012 tax filing for free   The result is that the price of corn rose 25 cents a bushel and the actual selling price is $6 a bushel. 2012 tax filing for free Your loss on the hedge is 25 cents a bushel. 2012 tax filing for free In effect, the net selling price of your corn is $5. 2012 tax filing for free 75 a bushel. 2012 tax filing for free   Report the results of your futures transactions and your sale of corn separately on Schedule F. 2012 tax filing for free See the instructions for the 2013 Schedule F (Form 1040). 2012 tax filing for free   The loss on your futures transactions is $13,900, figured as follows. 2012 tax filing for free July 2 - Sold December corn futures (50,000 bu. 2012 tax filing for free @$5. 2012 tax filing for free 75) $287,500 November 6 - Bought December corn futures (50,000 bu. 2012 tax filing for free @$6 plus $1,400 broker's commission) 301,400 Futures loss ($13,900) This loss is reported as a negative figure on Schedule F, Part I, line 8, as other income. 2012 tax filing for free   The proceeds from your corn sale at the local elevator are $300,000 (50,000 bu. 2012 tax filing for free × $6). 2012 tax filing for free Report it on Schedule F, Part I, line 2, as income from sales of products you raised. 2012 tax filing for free   Assume you were right and the price went down 25 cents a bushel. 2012 tax filing for free In effect, you would still net $5. 2012 tax filing for free 75 a bushel, figured as follows. 2012 tax filing for free Sold cash corn, per bushel $5. 2012 tax filing for free 50 Gain on hedge, per bushel . 2012 tax filing for free 25 Net price, per bushel $5. 2012 tax filing for free 75       The gain on your futures transactions would have been $11,100, figured as follows. 2012 tax filing for free July 2 - Sold December corn futures (50,000 bu. 2012 tax filing for free @$5. 2012 tax filing for free 75) $287,500 November 6 - Bought December corn futures (50,000 bu. 2012 tax filing for free @$5. 2012 tax filing for free 50 plus $1,400 broker's commission) 276,400 Futures gain $11,100 The $11,100 is reported on Schedule F, Part I, line 8, as other income. 2012 tax filing for free   The proceeds from the sale of your corn at the local elevator, $275,000, are reported on Schedule F, Part I, line 2, as income from sales of products you raised. 2012 tax filing for free Livestock This part discusses the sale or exchange of livestock used in your farm business. 2012 tax filing for free Gain or loss from the sale or exchange of this livestock may qualify as a section 1231 gain or loss. 2012 tax filing for free However, any part of the gain that is ordinary income from the recapture of depreciation is not included as section 1231 gain. 2012 tax filing for free See chapter 9 for more information on section 1231 gains and losses and the recapture of depreciation under section 1245. 2012 tax filing for free The rules discussed here do not apply to the sale of livestock held primarily for sale to customers. 2012 tax filing for free The sale of this livestock is reported on Schedule F. 2012 tax filing for free See chapter 3. 2012 tax filing for free Also, special rules apply to sales or exchanges caused by weather-related conditions. 2012 tax filing for free See chapter 3. 2012 tax filing for free Holding period. 2012 tax filing for free   The sale or exchange of livestock used in your farm business (defined below) qualifies as a section 1231 transaction if you held the livestock for 12 months or more (24 months or more for horses and cattle). 2012 tax filing for free Livestock. 2012 tax filing for free   For section 1231 transactions, livestock includes cattle, hogs, horses, mules, donkeys, sheep, goats, fur-bearing animals, and other mammals. 2012 tax filing for free Also, for section 1231 transactions, livestock does not include chickens, turkeys, pigeons, geese, emus, ostriches, rheas, or other birds, fish, frogs, reptiles, etc. 2012 tax filing for free Livestock used in farm business. 2012 tax filing for free   If livestock is held primarily for draft, breeding, dairy, or sporting purposes, it is used in your farm business. 2012 tax filing for free The purpose for which an animal is held ordinarily is determined by a farmer's actual use of the animal. 2012 tax filing for free An animal is not held for draft, breeding, dairy, or sporting purposes merely because it is suitable for that purpose, or because it is held for sale to other persons for use by them for that purpose. 2012 tax filing for free However, a draft, breeding, or sporting purpose may be present if an animal is disposed of within a reasonable time after it is prevented from its intended use or made undesirable as a result of an accident, disease, drought, or unfitness of the animal. 2012 tax filing for free Example 1. 2012 tax filing for free You discover an animal that you intend to use for breeding purposes is sterile. 2012 tax filing for free You dispose of it within a reasonable time. 2012 tax filing for free This animal was held for breeding purposes. 2012 tax filing for free Example 2. 2012 tax filing for free You retire and sell your entire herd, including young animals that you would have used for breeding or dairy purposes had you remained in business. 2012 tax filing for free These young animals were held for breeding or dairy purposes. 2012 tax filing for free Also, if you sell young animals to reduce your breeding or dairy herd because of drought, these animals are treated as having been held for breeding or dairy purposes. 2012 tax filing for free See Sales Caused by Weather-Related Conditions in chapter 3. 2012 tax filing for free Example 3. 2012 tax filing for free You are in the business of raising hogs for slaughter. 2012 tax filing for free Customarily, before selling your sows, you obtain a single litter of pigs that you will raise for sale. 2012 tax filing for free You sell the brood sows after obtaining the litter. 2012 tax filing for free Even though you hold these brood sows for ultimate sale to customers in the ordinary course of your business, they are considered to be held for breeding purposes. 2012 tax filing for free Example 4. 2012 tax filing for free You are in the business of raising registered cattle for sale to others for use as breeding cattle. 2012 tax filing for free The business practice is to breed the cattle before sale to establish their fitness as registered breeding cattle. 2012 tax filing for free Your use of the young cattle for breeding purposes is ordinary and necessary for selling them as registered breeding cattle. 2012 tax filing for free Such use does not demonstrate that you are holding the cattle for breeding purposes. 2012 tax filing for free However, those cattle you held as additions or replacements to your own breeding herd to produce calves are considered to be held for breeding purposes, even though they may not actually have produced calves. 2012 tax filing for free The same applies to hog and sheep breeders. 2012 tax filing for free Example 5. 2012 tax filing for free You breed, raise, and train horses for racing purposes. 2012 tax filing for free Every year you cull horses from your racing stable. 2012 tax filing for free In 2013, you decided that to prevent your racing stable from getting too large to be effectively operated, you must cull six horses that had been raced at public tracks in 2012. 2012 tax filing for free These horses are all considered held for sporting purposes. 2012 tax filing for free Figuring gain or loss on the cash method. 2012 tax filing for free   Farmers or ranchers who use the cash method of accounting figure their gain or loss on the sale of livestock used in their farming business as follows. 2012 tax filing for free Raised livestock. 2012 tax filing for free   Gain on the sale of raised livestock is generally the gross sales price reduced by any expenses of the sale. 2012 tax filing for free Expenses of sale include sales commissions, freight or hauling from farm to commission company, and other similar expenses. 2012 tax filing for free The basis of the animal sold is zero if the costs of raising it were deducted during the years the animal was being raised. 2012 tax filing for free However, see Uniform Capitalization Rules in chapter 6. 2012 tax filing for free Purchased livestock. 2012 tax filing for free   The gross sales price minus your adjusted basis and any expenses of sale is the gain or loss. 2012 tax filing for free Example. 2012 tax filing for free A farmer sold a breeding cow on January 8, 2013, for $1,250. 2012 tax filing for free Expenses of the sale were $125. 2012 tax filing for free The cow was bought July 2, 2009, for $1,300. 2012 tax filing for free Depreciation (not less than the amount allowable) was $867. 2012 tax filing for free Gross sales price $1,250 Cost (basis) $1,300   Minus: Depreciation deduction 867   Unrecovered cost (adjusted basis) $ 433   Expense of sale 125 558 Gain realized $ 692 Converted Wetland and Highly Erodible Cropland Special rules apply to dispositions of land converted to farming use after March 1, 1986. 2012 tax filing for free Any gain realized on the disposition of converted wetland or highly erodible cropland is treated as ordinary income. 2012 tax filing for free Any loss on the disposition of such property is treated as a long-term capital loss. 2012 tax filing for free Converted wetland. 2012 tax filing for free   This is generally land that was drained or filled to make the production of agricultural commodities possible. 2012 tax filing for free It includes converted wetland held by the person who originally converted it or held by any other person who used the converted wetland at any time after conversion for farming. 2012 tax filing for free   A wetland (before conversion) is land that meets all the following conditions. 2012 tax filing for free It is mostly soil that, in its undrained condition, is saturated, flooded, or ponded long enough during a growing season to develop an oxygen-deficient state that supports the growth and regeneration of plants growing in water. 2012 tax filing for free It is saturated by surface or groundwater at a frequency and duration sufficient to support mostly plants that are adapted for life in saturated soil. 2012 tax filing for free It supports, under normal circumstances, mostly plants that grow in saturated soil. 2012 tax filing for free Highly erodible cropland. 2012 tax filing for free   This is cropland subject to erosion that you used at any time for farming purposes other than grazing animals. 2012 tax filing for free Generally, highly erodible cropland is land currently classified by the Department of Agriculture as Class IV, VI, VII, or VIII under its classification system. 2012 tax filing for free Highly erodible cropland also includes land that would have an excessive average annual erosion rate in relation to the soil loss tolerance level, as determined by the Department of Agriculture. 2012 tax filing for free Successor. 2012 tax filing for free   Converted wetland or highly erodible cropland is also land held by any person whose basis in the land is figured by reference to the adjusted basis of a person in whose hands the property was converted wetland or highly erodible cropland. 2012 tax filing for free Timber Standing timber you held as investment property is a capital asset. 2012 tax filing for free Gain or loss from its sale is capital gain or loss reported on Form 8949 and Schedule D (Form 1040), as applicable. 2012 tax filing for free If you held the timber primarily for sale to customers, it is not a capital asset. 2012 tax filing for free Gain or loss on its sale is ordinary business income or loss. 2012 tax filing for free It is reported on Schedule F, line 1 (purchased timber) or line 2 (raised timber). 2012 tax filing for free See the Instructions for Schedule F (Form 1040). 2012 tax filing for free Farmers who cut timber on their land and sell it as logs, firewood, or pulpwood usually have no cost or other basis for that timber. 2012 tax filing for free Amounts realized from these sales, and the expenses incurred in cutting, hauling, etc. 2012 tax filing for free , are ordinary farm income and expenses reported on Schedule F. 2012 tax filing for free Different rules apply if you owned the timber longer than 1 year and elect to treat timber cutting as a sale or exchange or you enter into a cutting contract, discussed below. 2012 tax filing for free Timber considered cut. 2012 tax filing for free   Timber is considered cut on the date when, in the ordinary course of business, the quantity of felled timber is first definitely determined. 2012 tax filing for free This is true whether the timber is cut under contract or whether you cut it yourself. 2012 tax filing for free Christmas trees. 2012 tax filing for free   Evergreen trees, such as Christmas trees, that are more than 6 years old when severed from their roots and sold for ornamental purposes are included in the term timber. 2012 tax filing for free They qualify for both rules discussed below. 2012 tax filing for free Election to treat cutting as a sale or exchange. 2012 tax filing for free   Under the general rule, the cutting of timber results in no gain or loss. 2012 tax filing for free It is not until a sale or exchange occurs that gain or loss is realized. 2012 tax filing for free But if you owned or had a contractual right to cut timber, you can elect to treat the cutting of timber as a section 1231 transaction in the year it is cut. 2012 tax filing for free Even though the cut timber is not actually sold or exchanged, you report your gain or loss on the cutting for the year the timber is cut. 2012 tax filing for free Any later sale results in ordinary business income or loss. 2012 tax filing for free See the example below. 2012 tax filing for free   To elect this treatment, you must: Own or hold a contractual right to cut the timber for a period of more than 1 year before it is cut, and Cut the timber for sale or use in your trade or business. 2012 tax filing for free Making the election. 2012 tax filing for free   You make the election on your return for the year the cutting takes place by including in income the gain or loss on the cutting and including a computation of your gain or loss. 2012 tax filing for free You do not have to make the election in the first year you cut the timber. 2012 tax filing for free You can make it in any year to which the election would apply. 2012 tax filing for free If the timber is partnership property, the election is made on the partnership return. 2012 tax filing for free This election cannot be made on an amended return. 2012 tax filing for free   Once you have made the election, it remains in effect for all later years unless you revoke it. 2012 tax filing for free Election under section 631(a) may be revoked. 2012 tax filing for free   If you previously elected for any tax year ending before October 23, 2004, to treat the cutting of timber as a sale or exchange under section 631(a), you may revoke this election without the consent of the IRS for any tax year ending after October 22, 2004. 2012 tax filing for free The prior election (and revocation) is disregarded for purposes of making a subsequent election. 2012 tax filing for free See Form T (Timber), Forest Activities Schedule, for more information. 2012 tax filing for free Gain or loss. 2012 tax filing for free   Your gain or loss on the cutting of standing timber is the difference between its adjusted basis for depletion and its FMV on the first day of your tax year in which it is cut. 2012 tax filing for free   Your adjusted basis for depletion of cut timber is based on the number of units (board feet, log scale, or other units) of timber cut during the tax year and considered to be sold or exchanged. 2012 tax filing for free Your adjusted basis for depletion is also based on the depletion unit of timber in the account used for the cut timber, and should be figured in the same manner as shown in section 611 and Regulations section 1. 2012 tax filing for free 611-3. 2012 tax filing for free   Depletion of timber is discussed in chapter 7. 2012 tax filing for free Example. 2012 tax filing for free   In April 2013, you owned 4,000 MBF (1,000 board feet) of standing timber longer than 1 year. 2012 tax filing for free It had an adjusted basis for depletion of $40 per MBF. 2012 tax filing for free You are a calendar year taxpayer. 2012 tax filing for free On January 1, 2013, the timber had a FMV of $350 per MBF. 2012 tax filing for free It was cut in April for sale. 2012 tax filing for free On your 2013 tax return, you elect to treat the cutting of the timber as a sale or exchange. 2012 tax filing for free You report the difference between the FMV and your adjusted basis for depletion as a gain. 2012 tax filing for free This amount is reported on Form 4797 along with your other section 1231 gains and losses to figure whether it is treated as a capital gain or as ordinary gain. 2012 tax filing for free You figure your gain as follows. 2012 tax filing for free FMV of timber January 1, 2013 $1,400,000 Minus: Adjusted basis for depletion 160,000 Section 1231 gain $1,240,000   The FMV becomes your basis in the cut timber, and a later sale of the cut timber, including any by-product or tree tops, will result in ordinary business income or loss. 2012 tax filing for free Outright sales of timber. 2012 tax filing for free   Outright sales of timber by landowners qualify for capital gains treatment using rules similar to the rules for certain disposal of timber under a contract with retained economic interest (defined later). 2012 tax filing for free However, for outright sales, the date of disposal is not deemed to be the date the timber is cut because the landowner can elect to treat the payment date as the date of disposal (see Date of disposal below). 2012 tax filing for free Cutting contract. 2012 tax filing for free   You must treat the disposal of standing timber under a cutting contract as a section 1231 transaction if all the following apply to you. 2012 tax filing for free You are the owner of the timber. 2012 tax filing for free You held the timber longer than 1 year before its disposal. 2012 tax filing for free You kept an economic interest in the timber. 2012 tax filing for free   You have kept an economic interest in standing timber if, under the cutting contract, the expected return on your investment is conditioned on the cutting of the timber. 2012 tax filing for free   The difference between the amount realized from the disposal of the timber and its adjusted basis for depletion is treated as gain or loss on its sale. 2012 tax filing for free Include this amount on Form 4797 along with your other section 1231 gains or losses. 2012 tax filing for free Date of disposal. 2012 tax filing for free   The date of disposal is the date the timber is cut. 2012 tax filing for free However, for outright sales by landowners or if you receive payment under the contract before the timber is cut, you can elect to treat the date of payment as the date of disposal. 2012 tax filing for free   This election applies only to figure the holding period of the timber. 2012 tax filing for free It has no effect on the time for reporting gain or loss (generally when the timber is sold or exchanged). 2012 tax filing for free   To make this election, attach a statement to the tax return filed by the due date (including extensions) for the year payment is received. 2012 tax filing for free The statement must identify the advance payments subject to the election and the contract under which they were made. 2012 tax filing for free   If you timely filed your return for the year you received payment without making the election, you can still make the election by filing an amended return within 6 months after the due date for that year's return (excluding extensions). 2012 tax filing for free Attach the statement to the amended return and write “Filed pursuant to section 301. 2012 tax filing for free 9100-2” at the top of the statement. 2012 tax filing for free File the amended return at the same address the original return was filed. 2012 tax filing for free Owner. 2012 tax filing for free   An owner is any person who owns an interest in the timber, including a sublessor and the holder of a contract to cut the timber. 2012 tax filing for free You own an interest in timber if you have the right to cut it for sale on your own account or for use in your business. 2012 tax filing for free Tree stumps. 2012 tax filing for free   Tree stumps are a capital asset if they are on land held by an investor who is not in the timber or stump business as a buyer, seller, or processor. 2012 tax filing for free Gain from the sale of stumps sold in one lot by such a holder is taxed as a capital gain. 2012 tax filing for free However, tree stumps held by timber operators after the saleable standing timber was cut and removed from the land are considered by-products. 2012 tax filing for free Gain from the sale of stumps in lots or tonnage by such operators is taxed as ordinary income. 2012 tax filing for free   See Form T (Timber) and its separate instructions for more information about dispositions of timber. 2012 tax filing for free Sale of a Farm The sale of your farm will usually involve the sale of both nonbusiness property (your home) and business property (the land and buildings used in the farm operation and perhaps machinery and livestock). 2012 tax filing for free If you have a gain from the sale, you may be allowed to exclude the gain on your home. 2012 tax filing for free For more information, see Publication 523, Selling Your Home. 2012 tax filing for free The gain on the sale of your business property is taxable. 2012 tax filing for free A loss on the sale of your business property to an unrelated person is deducted as an ordinary loss. 2012 tax filing for free Your taxable gain or loss on the sale of property used in your farm business is taxed under the rules for section 1231 transactions. 2012 tax filing for free See chapter 9. 2012 tax filing for free Losses from personal-use property, other than casualty or theft losses, are not deductible. 2012 tax filing for free If you receive payments for your farm in installments, your gain is taxed over the period of years the payments are received, unless you elect not to use the installment method of reporting the gain. 2012 tax filing for free See chapter 10 for information about installment sales. 2012 tax filing for free When you sell your farm, the gain or loss on each asset is figured separately. 2012 tax filing for free The tax treatment of gain or loss on the sale of each asset is determined by the classification of the asset. 2012 tax filing for free Each of the assets sold must be classified as one of the following. 2012 tax filing for free Capital asset held 1 year or less. 2012 tax filing for free Capital asset held longer than 1 year. 2012 tax filing for free Property (including real estate) used in your business and held 1 year or less (including draft, breeding, dairy, and sporting animals held less than the holding periods discussed earlier under Livestock ). 2012 tax filing for free Property (including real estate) used in your business and held longer than 1 year (including only draft, breeding, dairy, and sporting animals held for the holding periods discussed earlier). 2012 tax filing for free Property held primarily for sale or which is of the kind that would be included in inventory if on hand at the end of your tax year. 2012 tax filing for free Allocation of consideration paid for a farm. 2012 tax filing for free   The sale of a farm for a lump sum is considered a sale of each individual asset rather than a single asset. 2012 tax filing for free The residual method is required only if the group of assets sold constitutes a trade or business. 2012 tax filing for free This method determines gain or loss from the transfer of each asset. 2012 tax filing for free It also determines the buyer's basis in the business assets. 2012 tax filing for free For more information, see Sale of a Business in chapter 2 of Publication 544. 2012 tax filing for free Property used in farm operation. 2012 tax filing for free   The rules for excluding the gain on the sale of your home, described later under Sale of your home , do not apply to the property used for your farming business. 2012 tax filing for free Recognized gains and losses on business property must be reported on your return for the year of the sale. 2012 tax filing for free If the property was held longer than 1 year, it may qualify for section 1231 treatment (see chapter 9). 2012 tax filing for free Example. 2012 tax filing for free You sell your farm, including your main home, which you have owned since December 2001. 2012 tax filing for free You realize gain on the sale as follows. 2012 tax filing for free   Farm   Farm   With Home Without   Home Only Home Selling price $382,000 $158,000 $224,000 Cost (or other basis) 240,000 110,000 130,000 Gain $142,000 $48,000 $94,000 You must report the $94,000 gain from the sale of the property used in your farm business. 2012 tax filing for free All or a part of that gain may have to be reported as ordinary income from the recapture of depreciation or soil and water conservation expenses. 2012 tax filing for free Treat the balance as section 1231 gain. 2012 tax filing for free The $48,000 gain from the sale of your home is not taxable as long as you meet the requirements explained later under Sale of your home . 2012 tax filing for free Partial sale. 2012 tax filing for free   If you sell only part of your farm, you must report any recognized gain or loss on the sale of that part on your tax return for the year of the sale. 2012 tax filing for free You cannot wait until you have sold enough of the farm to recover its entire cost before reporting gain or loss. 2012 tax filing for free For a detailed discussion on installment sales, see Publication 544. 2012 tax filing for free Adjusted basis of the part sold. 2012 tax filing for free   This is the properly allocated part of your original cost or other basis of the entire farm plus or minus necessary adjustments for improvements, depreciation, etc. 2012 tax filing for free , on the part sold. 2012 tax filing for free If your home is on the farm, you must properly adjust the basis to exclude those costs from your farm asset costs, as discussed below under Sale of your home . 2012 tax filing for free Example. 2012 tax filing for free You bought a 600-acre farm for $700,000. 2012 tax filing for free The farm included land and buildings. 2012 tax filing for free The purchase contract designated $600,000 of the purchase price to the land. 2012 tax filing for free You later sold 60 acres of land on which you had installed a fence. 2012 tax filing for free Your adjusted basis for the part of your farm sold is $60,000 (1/10 of $600,000), plus any unrecovered cost (cost not depreciated) of the fence on the 60 acres at the time of sale. 2012 tax filing for free Use this amount to determine your gain or loss on the sale of the 60 acres. 2012 tax filing for free Assessed values for local property taxes. 2012 tax filing for free   If you paid a flat sum for the entire farm and no other facts are available for properly allocating your original cost or other basis between the land and the buildings, you can use the assessed values for local property taxes for the year of purchase to allocate the costs. 2012 tax filing for free Example. 2012 tax filing for free Assume that in the preceding example there was no breakdown of the $700,000 purchase price between land and buildings. 2012 tax filing for free However, in the year of purchase, local taxes on the entire property were based on assessed valuations of $420,000 for land and $140,000 for improvements, or a total of $560,000. 2012 tax filing for free The assessed valuation of the land is 3/4 (75%) of the total assessed valuation. 2012 tax filing for free Multiply the $700,000 total purchase price by 75% to figure basis of $525,000 for the 600 acres of land. 2012 tax filing for free The unadjusted basis of the 60 acres you sold would then be $52,500 (1/10 of $525,000). 2012 tax filing for free Sale of your home. 2012 tax filing for free   Your home is a capital asset and not property used in the trade or business of farming. 2012 tax filing for free If you sell a farm that includes a house you and your family occupy, you must determine the part of the selling price and the part of the cost or other basis allocable to your home. 2012 tax filing for free Your home includes the immediate surroundings and outbuildings relating to it that are not used for business purposes. 2012 tax filing for free   If you use part of your home for business, you must make an appropriate adjustment to the basis for depreciation allowed or allowable. 2012 tax filing for free For more information on basis, see chapter 6. 2012 tax filing for free More information. 2012 tax filing for free   For more information on selling your home, see Publication 523. 2012 tax filing for free Gain from condemnation. 2012 tax filing for free   If you have a gain from a condemnation or sale under threat of condemnation, you may use the preceding rules for excluding the gain, rather than the rules discussed under Postponing Gain in chapter 11. 2012 tax filing for free However, any gain that cannot be excluded (because it is more than the limit) may be postponed under the rules discussed under Postponing Gain in chapter 11. 2012 tax filing for free Foreclosure or Repossession If you do not make payments you owe on a loan secured by property, the lender may foreclose on the loan or repossess the property. 2012 tax filing for free The foreclosure or repossession is treated as a sale or exchange from which you may realize gain or loss. 2012 tax filing for free This is true even if you voluntarily return the property to the lender. 2012 tax filing for free You may also realize ordinary income from cancellation of debt if the loan balance is more than the FMV of the property. 2012 tax filing for free Buyer's (borrower's) gain or loss. 2012 tax filing for free   You figure and report gain or loss from a foreclosure or repossession in the same way as gain or loss from a sale or exchange. 2012 tax filing for free The gain or loss is the difference between your adjusted basis in the transferred property and the amount realized. 2012 tax filing for free See Determining Gain or Loss , earlier. 2012 tax filing for free Worksheet 8-1. 2012 tax filing for free Worksheet for Foreclosures andRepossessions Part 1. 2012 tax filing for free Use Part 1 to figure your ordinary income from the cancellation of debt upon foreclosure or repossession. 2012 tax filing for free Complete this part only if you were personally liable for the debt. 2012 tax filing for free Otherwise, go to Part 2. 2012 tax filing for free   1. 2012 tax filing for free Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable after the transfer of property   2. 2012 tax filing for free Enter the Fair Market Value of the transferred property   3. 2012 tax filing for free Ordinary income from cancellation of debt upon foreclosure or repossession. 2012 tax filing for free * Subtract line 2 from line 1. 2012 tax filing for free If zero or less, enter -0-   Part 2. 2012 tax filing for free Figure your gain or loss from foreclosure or repossession. 2012 tax filing for free   4. 2012 tax filing for free If you completed Part 1, enter the smaller of line 1 or line 2. 2012 tax filing for free If you did not complete Part 1, enter the outstanding debt immediately before the transfer of property   5. 2012 tax filing for free Enter any proceeds you received from the foreclosure sale   6. 2012 tax filing for free Add lines 4 and 5   7. 2012 tax filing for free Enter the adjusted basis of the transferred property   8. 2012 tax filing for free Gain or loss from foreclosure or repossession. 2012 tax filing for free Subtract line 7  from line 6   * The income may not be taxable. 2012 tax filing for free See Cancellation of debt . 2012 tax filing for free    You can use Worksheet 8-1 to figure your gain or loss from a foreclosure or repossession. 2012 tax filing for free Amount realized on a nonrecourse debt. 2012 tax filing for free   If you are not personally liable for repaying the debt (nonrecourse debt) secured by the transferred property, the amount you realize includes the full amount of the debt canceled by the transfer. 2012 tax filing for free The full canceled debt is included in the amount realized even if the fair market value of the property is less than the canceled debt. 2012 tax filing for free Example 1. 2012 tax filing for free Ann paid $200,000 for land used in her farming business. 2012 tax filing for free She paid $15,000 down and borrowed the remaining $185,000 from a bank. 2012 tax filing for free Ann is not personally liable for the loan (nonrecourse debt), but pledges the land as security. 2012 tax filing for free The bank foreclosed on the loan 2 years after Ann stopped making payments. 2012 tax filing for free When the bank foreclosed, the balance due on the loan was $180,000 and the FMV of the land was $170,000. 2012 tax filing for free The amount Ann realized on the foreclosure was $180,000, the debt canceled by the foreclosure. 2012 tax filing for free She figures her gain or loss on Form 4797, Part I, by comparing the amount realized ($180,000) with her adjusted basis ($200,000). 2012 tax filing for free She has a $20,000 deductible loss. 2012 tax filing for free Example 2. 2012 tax filing for free Assume the same facts as in Example 1 except the FMV of the land was $210,000. 2012 tax filing for free The result is the same. 2012 tax filing for free The amount Ann realized on the foreclosure is $180,000, the debt canceled by the foreclosure. 2012 tax filing for free Because her adjusted basis is $200,000, she has a deductible loss of $20,000, which she reports on Form 4797, Part I. 2012 tax filing for free Amount realized on a recourse debt. 2012 tax filing for free   If you are personally liable for the debt (recourse debt), the amount realized on the foreclosure or repossession includes the lesser of: The outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, or The fair market value of the transferred property. 2012 tax filing for free   You are treated as receiving ordinary income from the canceled debt for the part of the debt that is more than the fair market value. 2012 tax filing for free The amount realized does not include the canceled debt that is your income from cancellation of debt. 2012 tax filing for free See Cancellation of debt , later. 2012 tax filing for free Example 3. 2012 tax filing for free Assume the same facts as in Example 1 above except Ann is personally liable for the loan (recourse debt). 2012 tax filing for free In this case, the amount she realizes is $170,000. 2012 tax filing for free This is the canceled debt ($180,000) up to the FMV of the land ($170,000). 2012 tax filing for free Ann figures her gain or loss on the foreclosure by comparing the amount realized ($170,000) with her adjusted basis ($200,000). 2012 tax filing for free She has a $30,000 deductible loss, which she figures on Form 4797, Part I. 2012 tax filing for free She is also treated as receiving ordinary income from cancellation of debt. 2012 tax filing for free That income is $10,000 ($180,000 − $170,000). 2012 tax filing for free This is the part of the canceled debt not included in the amount realized. 2012 tax filing for free She reports this as other income on Schedule F, line 8. 2012 tax filing for free Seller's (lender's) gain or loss on repossession. 2012 tax filing for free   If you finance a buyer's purchase of property and later acquire an interest in it through foreclosure or repossession, you may have a gain or loss on the acquisition. 2012 tax filing for free For more information, see Repossession in Publication 537, Installment Sales. 2012 tax filing for free Cancellation of debt. 2012 tax filing for free   If property that is repossessed or foreclosed upon secures a debt for which you are personally liable (recourse debt), you generally must report as ordinary income the amount by which the canceled debt is more than the FMV of the property. 2012 tax filing for free This income is separate from any gain or loss realized from the foreclosure or repossession. 2012 tax filing for free Report the income from cancellation of a business debt on Schedule F, line 8. 2012 tax filing for free Report the income from cancellation of a nonbusiness debt as miscellaneous income on Form 1040. 2012 tax filing for free    You can use Worksheet 8-1 to figure your income from cancellation of debt. 2012 tax filing for free   However, income from cancellation of debt is not taxed if any of the following apply. 2012 tax filing for free The cancellation is intended as a gift. 2012 tax filing for free The debt is qualified farm debt (see chapter 3). 2012 tax filing for free The debt is qualified real property business debt (see chapter 5 of Publication 334). 2012 tax filing for free You are insolvent or bankrupt (see  chapter 3). 2012 tax filing for free The debt is qualified principal residence indebtedness (see chapter 3). 2012 tax filing for free   Use Form 982 to report the income exclusion. 2012 tax filing for free Abandonment The abandonment of property is a disposition of property. 2012 tax filing for free You abandon property when you voluntarily and permanently give up possession and use of the property with the intention of ending your ownership, but without passing it on to anyone else. 2012 tax filing for free Business or investment property. 2012 tax filing for free   Loss from abandonment of business or investment property is deductible as a loss. 2012 tax filing for free Loss from abandonment of business or investment property that is not treated as a sale or exchange generally is an ordinary loss. 2012 tax filing for free If your adjusted basis is more than the amount you realize (if any), then you have a loss. 2012 tax filing for free If the amount you realize (if any) is more than your adjusted basis, then you have a gain. 2012 tax filing for free This rule also applies to leasehold improvements the lessor made for the lessee. 2012 tax filing for free However, if the property is foreclosed on or repossessed in lieu of abandonment, gain or loss is figured as discussed earlier under Foreclosure or Repossession . 2012 tax filing for free   If the abandoned property is secured by debt, special rules apply. 2012 tax filing for free The tax consequences of abandonment of property that secures a debt depend on whether you are personally liable for the debt (recourse debt) or were not personally liable for the debt (nonrecourse debt). 2012 tax filing for free For more information, see chapter 3 of Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals). 2012 tax filing for free The abandonment loss is deducted in the tax year in which the loss is sustained. 2012 tax filing for free Report the loss on Form 4797, Part II, line 10. 2012 tax filing for free Personal-use property. 2012 tax filing for free   You cannot deduct any loss from abandonment of your home or other property held for personal use. 2012 tax filing for free Canceled debt. 2012 tax filing for free   If the abandoned property secures a debt for which you are personally liable and the debt is canceled, you will realize ordinary income equal to the canceled debt. 2012 tax filing for free This income is separate from any loss realized from abandonment of the property. 2012 tax filing for free Report income from cancellation of a debt related to a business or rental activity as business or rental income. 2012 tax filing for free Report income from cancellation of a nonbusiness debt as miscellaneous income on Form 1040. 2012 tax filing for free   However, income from cancellation of debt is not taxed in certain circumstances. 2012 tax filing for free See Cancellation of debt earlier under Foreclosure or Repossession . 2012 tax filing for free Forms 1099-A and 1099-C. 2012 tax filing for free   A lender who acquires an interest in your property in a foreclosure, repossession, or abandonment should send you Form 1099-A showing the information you need to figure your loss from the foreclosure, repossession, or abandonment. 2012 tax filing for free However, if the lender cancels part of your debt and the lender must file Form 1099-C, the lender may include the information about the foreclosure, repossession, or abandonment on that form instead of Form 1099-A. 2012 tax filing for free The lender must file Form 1099-C and send you a copy if the canceled debt is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. 2012 tax filing for free For foreclosures, repossessions, abandonments of property, and debt cancellations occurring in 2013, these forms should be sent to you by January 31, 2014. 2012 tax filing for free Prev  Up  Next   Home   More Online Publications
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The 2012 Tax Filing For Free

2012 tax filing for free 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. 2012 tax filing for free *     Yes No 1. 2012 tax filing for free 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. 2012 tax filing for free ) □ □ 2. 2012 tax filing for free Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 2. 2012 tax filing for free ) □ □ 3. 2012 tax filing for free Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3. 2012 tax filing for free ) Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing jointly. 2012 tax filing for free (See Rule 4. 2012 tax filing for free ) □ □ 4. 2012 tax filing for free Answer “Yes” if you are not filing Form 2555 or Form 2555-EZ. 2012 tax filing for free Otherwise, answer “No. 2012 tax filing for free ” (See Rule 5. 2012 tax filing for free ) □ □ 5. 2012 tax filing for free Is your investment income $3,300 or less? (See Rule 6. 2012 tax filing for free ) □ □ 6. 2012 tax filing for free 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. 2012 tax filing for free ) □ □ 7. 2012 tax filing for free Answer “Yes” if (a) you are not a qualifying child of another taxpayer or (b) you are filing a joint return. 2012 tax filing for free Otherwise, answer “No. 2012 tax filing for free ” (See Rules 10 and 13. 2012 tax filing for free ) □ □   STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. 2012 tax filing for free If you do not have a qualifying child, skip questions 8 and 9 and answer 10–12. 2012 tax filing for free *     8. 2012 tax filing for free Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8. 2012 tax filing for free ) □ □ 9. 2012 tax filing for free 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. 2012 tax filing for free Answer “No” if the other person is the one entitled to treat the child as a qualifying child under the tiebreaker rules. 2012 tax filing for free □ □ 10. 2012 tax filing for free 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. 2012 tax filing for free ) □ □ 11. 2012 tax filing for free Answer “Yes” if (a) you cannot be claimed as a dependent on anyone else's return or (b) you are filing a joint return. 2012 tax filing for free Otherwise, answer “No. 2012 tax filing for free ” (See Rule 12. 2012 tax filing for free ) □ □ 12. 2012 tax filing for free 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. 2012 tax filing for free )    □ □ PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC. 2012 tax filing for free Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. 2012 tax filing for free You cannot use Form 1040EZ. 2012 tax filing for free 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. 2012 tax filing for free PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim the EIC. 2012 tax filing for free If you answered “No” to any question that applies to you: You cannot claim the EIC. 2012 tax filing for free EIC Table 2013 Earned Income Credit (EIC) Table Caution. 2012 tax filing for free This is not a tax table. 2012 tax filing for free 1. 2012 tax filing for free 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. 2012 tax filing for free 2. 2012 tax filing for free Then, go to the column that includes your filing status and the number of qualifying children you have. 2012 tax filing for free Enter the credit from that column on your EIC Worksheet. 2012 tax filing for free Example. 2012 tax filing for free 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. 2012 tax filing for free   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. 2012 tax filing for free  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. 2012 tax filing for free 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. 2012 tax filing for free  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. 2012 tax filing for free 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. 2012 tax filing for free  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. 2012 tax filing for free 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. 2012 tax filing for free  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. 2012 tax filing for free 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. 2012 tax filing for free  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. 2012 tax filing for free 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. 2012 tax filing for free  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. 2012 tax filing for free 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. 2012 tax filing for free  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. 2012 tax filing for free 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. 2012 tax filing for free Free help with your tax return. 2012 tax filing for free   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 tax filing for free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 tax filing for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 tax filing for free 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. 2012 tax filing for free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 tax filing for free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 tax filing for free gov, download the IRS2Go app, or call 1-800-906-9887. 2012 tax filing for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 tax filing for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 tax filing for free aarp. 2012 tax filing for free org/money/taxaide or call 1-888-227-7669. 2012 tax filing for free For more information on these programs, go to IRS. 2012 tax filing for free gov and enter “VITA” in the search box. 2012 tax filing for free Internet. 2012 tax filing for free    IRS. 2012 tax filing for free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 tax filing for free Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 tax filing for free 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. 2012 tax filing for free Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 tax filing for free gov or download the IRS2Go app and select the Refund Status option. 2012 tax filing for free The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 tax filing for free 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. 2012 tax filing for free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 tax filing for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 tax filing for free Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 tax filing for free No need to wait on the phone or stand in line. 2012 tax filing for free 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. 2012 tax filing for free When you reach the response screen, you can print the entire interview and the final response for your records. 2012 tax filing for free New subject areas are added on a regular basis. 2012 tax filing for free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 tax filing for free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 tax filing for free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 tax filing for free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 tax filing for free 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. 2012 tax filing for free 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. 2012 tax filing for free You can also ask the IRS to mail a return or an account transcript to you. 2012 tax filing for free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 tax filing for free gov or by calling 1-800-908-9946. 2012 tax filing for free Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 tax filing for free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 tax filing for free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 tax filing for free 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. 2012 tax filing for free Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 tax filing for free gov and enter Where's My Amended Return? in the search box. 2012 tax filing for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 tax filing for free It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 tax filing for free Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 tax filing for free gov. 2012 tax filing for free Select the Payment tab on the front page of IRS. 2012 tax filing for free gov for more information. 2012 tax filing for free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 tax filing for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 tax filing for free gov. 2012 tax filing for free 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. 2012 tax filing for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 tax filing for free gov. 2012 tax filing for free Request an Electronic Filing PIN by going to IRS. 2012 tax filing for free gov and entering Electronic Filing PIN in the search box. 2012 tax filing for free Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 tax filing for free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 tax filing for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 tax filing for free An employee can answer questions about your tax account or help you set up a payment plan. 2012 tax filing for free Before you visit, check the Office Locator on IRS. 2012 tax filing for free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 tax filing for free If you have a special need, such as a disability, you can request an appointment. 2012 tax filing for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 tax filing for free Apply for an Employer Identification Number (EIN). 2012 tax filing for free Go to IRS. 2012 tax filing for free gov and enter Apply for an EIN in the search box. 2012 tax filing for free Read the Internal Revenue Code, regulations, or other official guidance. 2012 tax filing for free Read Internal Revenue Bulletins. 2012 tax filing for free Sign up to receive local and national tax news and more by email. 2012 tax filing for free Just click on “subscriptions” above the search box on IRS. 2012 tax filing for free gov and choose from a variety of options. 2012 tax filing for free    Phone. 2012 tax filing for free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 tax filing for free Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 tax filing for free Call to locate the nearest volunteer hel