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Form4868

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Form4868

Form4868 Publication 551 - Main Content Table of Contents Cost BasisStocks and Bonds Real Property Business Assets Allocating the Basis Adjusted BasisIncreases to Basis Decreases to Basis Adjustments to Basis Example Basis Other Than CostProperty Received for Services Taxable Exchanges Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed to Business or Rental Use How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Form4868 Cost Basis The basis of property you buy is usually its cost. Form4868 The cost is the amount you pay in cash, debt obligations, other property, or services. Form4868 Your cost also includes amounts you pay for the following items. Form4868 Sales tax, Freight, Installation and testing, Excise taxes, Legal and accounting fees (when they must be capitalized), Revenue stamps, Recording fees, and Real estate taxes (if assumed for the seller). Form4868  You may also have to capitalize (add to basis) certain other costs related to buying or producing property. Form4868 Loans with low or no interest. Form4868   If you buy property on a time-payment plan that charges little or no interest, the basis of your property is your stated purchase price, minus the amount considered to be unstated interest. Form4868 You generally have unstated interest if your interest rate is less than the applicable federal rate. Form4868 For more information, see Unstated Interest and Original Issue Discount in Publication 537. Form4868 Purchase of a business. Form4868   When you purchase a trade or business, you generally purchase all assets used in the business operations, such as land, buildings, and machinery. Form4868 Allocate the price among the various assets, including any section 197 intangibles. Form4868 See Allocating the Basis, later. Form4868 Stocks and Bonds The basis of stocks or bonds you buy is generally the purchase price plus any costs of purchase, such as commissions and recording or transfer fees. Form4868 If you get stocks or bonds other than by purchase, your basis is usually determined by the fair market value (FMV) or the previous owner's adjusted basis of the stock. Form4868 You must adjust the basis of stocks for certain events that occur after purchase. Form4868 See Stocks and Bonds in chapter 4 of Publication 550 for more information on the basis of stock. Form4868 Identifying stock or bonds sold. Form4868   If you can adequately identify the shares of stock or the bonds you sold, their basis is the cost or other basis of the particular shares of stock or bonds. Form4868 If you buy and sell securities at various times in varying quantities and you cannot adequately identify the shares you sell, the basis of the securities you sell is the basis of the securities you acquired first. Form4868 For more information about identifying securities you sell, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550. Form4868 Mutual fund shares. Form4868   If you sell mutual fund shares acquired at different times and prices, you can choose to use an average basis. Form4868 For more information, see Publication 550. Form4868 Real Property Real property, also called real estate, is land and generally anything built on or attached to it. Form4868 If you buy real property, certain fees and other expenses become part of your cost basis in the property. Form4868 Real estate taxes. Form4868   If you pay real estate taxes the seller owed on real property you bought, and the seller did not reimburse you, treat those taxes as part of your basis. Form4868 You cannot deduct them as taxes. Form4868   If you reimburse the seller for taxes the seller paid for you, you can usually deduct that amount as an expense in the year of purchase. Form4868 Do not include that amount in the basis of the property. Form4868 If you did not reimburse the seller, you must reduce your basis by the amount of those taxes. Form4868 Settlement costs. Form4868   Your basis includes the settlement fees and closing costs for buying property. Form4868 You cannot include in your basis the fees and costs for getting a loan on property. Form4868 A fee for buying property is a cost that must be paid even if you bought the property for cash. Form4868   The following items are some of the settlement fees or closing costs you can include in the basis of your property. Form4868 Abstract fees (abstract of title fees); Charges for installing utility services; Legal fees (including title search and preparation of the sales contract and deed); Recording fees; Surveys; Transfer taxes; Owner's title insurance; and Any amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. Form4868   Settlement costs do not include amounts placed in escrow for the future payment of items such as taxes and insurance. Form4868   The following items are some settlement fees and closing costs you cannot include in the basis of the property. Form4868 Casualty insurance premiums. Form4868 Rent for occupancy of the property before closing. Form4868 Charges for utilities or other services related to occupancy of the property before closing. Form4868 Charges connected with getting a loan. Form4868 The following are examples of these charges. Form4868 Points (discount points, loan origination fees). Form4868 Mortgage insurance premiums. Form4868 Loan assumption fees. Form4868 Cost of a credit report. Form4868 Fees for an appraisal required by a lender. Form4868 Fees for refinancing a mortgage. Form4868 If these costs relate to business property, items (1) through (3) are deductible as business expenses. Form4868 Items (4) and (5) must be capitalized as costs of getting a loan and can be deducted over the period of the loan. Form4868 Points. Form4868   If you pay points to obtain a loan (including a mortgage, second mortgage, line of credit, or a home equity loan), do not add the points to the basis of the related property. Form4868 Generally, you deduct the points over the term of the loan. Form4868 For more information on how to deduct points, see Points in chapter 4 of Publication 535. Form4868 Points on home mortgage. Form4868   Special rules may apply to points you and the seller pay when you obtain a mortgage to purchase your main home. Form4868 If certain requirements are met, you can deduct the points in full for the year in which they are paid. Form4868 Reduce the basis of your home by any seller-paid points. Form4868 For more information, see Points in Publication 936, Home Mortgage Interest Deduction. Form4868 Assumption of mortgage. Form4868   If you buy property and assume (or buy subject to) an existing mortgage on the property, your basis includes the amount you pay for the property plus the amount to be paid on the mortgage. Form4868 Example. Form4868 If you buy a building for $20,000 cash and assume a mortgage of $80,000 on it, your basis is $100,000. Form4868 Constructing assets. Form4868   If you build property or have assets built for you, your expenses for this construction are part of your basis. Form4868 Some of these expenses include the following costs. Form4868 Land, Labor and materials, Architect's fees, Building permit charges, Payments to contractors, Payments for rental equipment, and Inspection fees. Form4868 In addition, if you own a business and use your employees, material, and equipment to build an asset, do not deduct the following expenses. Form4868 You must include them in the asset's basis. Form4868 Employee wages paid for the construction work, reduced by any employment credits allowed; Depreciation on equipment you own while it is used in the construction; Operating and maintenance costs for equipment used in the construction; and The cost of business supplies and materials used in the construction. Form4868    Do not include the value of your own labor, or any other labor you did not pay for, in the basis of any property you construct. Form4868 Business Assets If you purchase property to use in your business, your basis is usually its actual cost to you. Form4868 If you construct, create, or otherwise produce property, you must capitalize the costs as your basis. Form4868 In certain circumstances, you may be subject to the uniform capitalization rules, next. Form4868 Uniform Capitalization Rules The uniform capitalization rules specify the costs you add to basis in certain circumstances. Form4868 Activities subject to the rules. Form4868   You must use the uniform capitalization rules if you do any of the following in your trade or business or activity carried on for profit. Form4868 Produce real or tangible personal property for use in the business or activity, Produce real or tangible personal property for sale to customers, or Acquire property for resale. Form4868 However, this rule does not apply to personal property if your average annual gross receipts for the 3 previous tax years are $10 million or less. Form4868   You produce property if you construct, build, install, manufacture, develop, improve, create, raise, or grow the property. Form4868 Treat property produced for you under a contract as produced by you up to the amount you pay or costs you otherwise incur for the property. Form4868 Tangible personal property includes films, sound recordings, video tapes, books, or similar property. Form4868    Under the uniform capitalization rules, you must capitalize all direct costs and an allocable part of most indirect costs you incur due to your production or resale activities. Form4868 To capitalize means to include certain expenses in the basis of property you produce or in your inventory costs rather than deduct them as a current expense. Form4868 You recover these costs through deductions for depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Form4868   Any cost you cannot use to figure your taxable income for any tax year is not subject to the uniform capitalization rules. Form4868 Example. Form4868 If you incur a business meal expense for which your deduction would be limited to 50% of the cost of the meal, that amount is subject to the uniform capitalization rules. Form4868 The nondeductible part of the cost is not subject to the uniform capitalization rules. Form4868 More information. Form4868   For more information about these rules, see the regulations under section 263A of the Internal Revenue Code and Publication 538, Accounting Periods and Methods. Form4868 Exceptions. Form4868   The following are not subject to the uniform capitalization rules. Form4868 Property you produce that you do not use in your trade, business, or activity conducted for profit; Qualified creative expenses you pay or incur as a free-lance (self-employed) writer, photographer, or artist that are otherwise deductible on your tax return; Property you produce under a long-term contract, except for certain home construction contracts; Research and experimental expenses deductible under section 174 of the Internal Revenue Code; and Costs for personal property acquired for resale if your (or your predecessor's) average annual gross receipts for the 3 previous tax years do not exceed $10 million. Form4868 For other exceptions to the uniform capitalization rules, see section 1. Form4868 263A-1(b) of the regulations. Form4868   For information on the special rules that apply to costs incurred in the business of farming, see chapter 6 of Publication 225, Farmer's Tax Guide. Form4868 Intangible Assets Intangible assets include goodwill, patents, copyrights, trademarks, trade names, and franchises. Form4868 The basis of an intangible asset is usually the cost to buy or create it. Form4868 If you acquire multiple assets, for example a going business for a lump sum, see Allocating the Basis below to figure the basis of the individual assets. Form4868 The basis of certain intangibles can be amortized. Form4868 See chapter 8 of Publication 535 for information on the amortization of these costs. Form4868 Patents. Form4868   The basis of a patent you get for an invention is the cost of development, such as research and experimental expenditures, drawings, working models, and attorneys' and governmental fees. Form4868 If you deduct the research and experimental expenditures as current business expenses, you cannot include them in the basis of the patent. Form4868 The value of the inventor's time spent on an invention is not part of the basis. Form4868 Copyrights. Form4868   If you are an author, the basis of a copyright will usually be the cost of getting the copyright plus copyright fees, attorneys' fees, clerical assistance, and the cost of plates that remain in your possession. Form4868 Do not include the value of your time as the author, or any other person's time you did not pay for. Form4868 Franchises, trademarks, and trade names. Form4868   If you buy a franchise, trademark, or trade name, the basis is its cost, unless you can deduct your payments as a business expense. Form4868 Allocating the Basis If you buy multiple assets for a lump sum, allocate the amount you pay among the assets you receive. Form4868 You must make this allocation to figure your basis for depreciation and gain or loss on a later disposition of any of these assets. Form4868 See Trade or Business Acquired below. Form4868 Group of Assets Acquired If you buy multiple assets for a lump sum, you and the seller may agree to a specific allocation of the purchase price among the assets in the sales contract. Form4868 If this allocation is based on the value of each asset and you and the seller have adverse tax interests, the allocation generally will be accepted. Form4868 However, see Trade or Business Acquired, next. Form4868 Trade or Business Acquired If you acquire a trade or business, allocate the consideration paid to the various assets acquired. Form4868 Generally, reduce the consideration paid by any cash and general deposit accounts (including checking and savings accounts) received. Form4868 Allocate the remaining consideration to the other business assets received in proportion to (but not more than) their fair market value in the following order. Form4868 Certificates of deposit, U. Form4868 S. Form4868 Government securities, foreign currency, and actively traded personal property, including stock and securities. Form4868 Accounts receivable, other debt instruments, and assets you mark to market at least annually for federal income tax purposes. Form4868 Property of a kind that would properly be included in inventory if on hand at the end of the tax year or property held primarily for sale to customers in the ordinary course of business. Form4868 All other assets except section 197 intangibles, goodwill, and going concern value. Form4868 Section 197 intangibles except goodwill and going concern value. Form4868 Goodwill and going concern value (whether or not they qualify as section 197 intangibles). Form4868 Agreement. Form4868   The buyer and seller may enter into a written agreement as to the allocation of any consideration or the fair market value (FMV) of any of the assets. Form4868 This agreement is binding on both parties unless the IRS determines the amounts are not appropriate. Form4868 Reporting requirement. Form4868   Both the buyer and seller involved in the sale of business assets must report to the IRS the allocation of the sales price among section 197 intangibles and the other business assets. Form4868 Use Form 8594 to provide this information. Form4868 The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. Form4868 More information. Form4868   See Sale of a Business in chapter 2 of Publication 544 for more information. Form4868 Land and Buildings If you buy buildings and the land on which they stand for a lump sum, allocate the basis of the property among the land and the buildings so you can figure the depreciation allowable on the buildings. Form4868 Figure the basis of each asset by multiplying the lump sum by a fraction. Form4868 The numerator is the FMV of that asset and the denominator is the FMV of the whole property at the time of purchase. Form4868 If you are not certain of the FMV of the land and buildings, you can allocate the basis based on their assessed values for real estate tax purposes. Form4868 Demolition of building. Form4868   Add demolition costs and other losses incurred for the demolition of any building to the basis of the land on which the demolished building was located. Form4868 Do not claim the costs as a current deduction. Form4868 Modification of building. Form4868   A modification of a building will not be treated as a demolition if the following conditions are satisfied. Form4868 75 percent or more of the existing external walls of the building are retained in place as internal or external walls, and 75 percent or more of the existing internal structural framework of the building is retained in place. Form4868   If the building is a certified historic structure, the modification must also be part of a certified rehabilitation. Form4868   If these conditions are met, add the costs of the modifications to the basis of the building. Form4868 Subdivided lots. Form4868   If you buy a tract of land and subdivide it, you must determine the basis of each lot. Form4868 This is necessary because you must figure the gain or loss on the sale of each individual lot. Form4868 As a result, you do not recover your entire cost in the tract until you have sold all of the lots. Form4868   To determine the basis of an individual lot, multiply the total cost of the tract by a fraction. Form4868 The numerator is the FMV of the lot and the denominator is the FMV of the entire tract. Form4868 Future improvement costs. Form4868   If you are a developer and sell subdivided lots before the development work is completed, you can (with IRS consent) include in the basis of the properties sold an allocation of the estimated future cost for common improvements. Form4868 See Revenue Procedure 92–29 for more information, including an explanation of the procedures for getting consent from the IRS. Form4868 Use of erroneous cost basis. Form4868   If you made a mistake in figuring the cost basis of subdivided lots sold in previous years, you cannot correct the mistake for years for which the statute of limitations (generally 3 tax years) has expired. Form4868 Figure the basis of any remaining lots by allocating the correct original cost basis of the entire tract among the original lots. Form4868 Example. Form4868 You bought a tract of land to which you assigned a cost of $15,000. Form4868 You subdivided the land into 15 building lots of equal size and equitably divided your basis so that each lot had a basis of $1,000. Form4868 You treated the sale of each lot as a separate transaction and figured gain or loss separately on each sale. Form4868 Several years later you determine that your original basis in the tract was $22,500 and not $15,000. Form4868 You sold eight lots using $8,000 of basis in years for which the statute of limitations has expired. Form4868 You now can take $1,500 of basis into account for figuring gain or loss only on the sale of each of the remaining seven lots ($22,500 basis divided among all 15 lots). Form4868 You cannot refigure the basis of the eight lots sold in tax years barred by the statute of limitations. Form4868 Adjusted Basis Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring allowable depreciation, depletion, or amortization, you must usually make certain adjustments to the basis of the property. Form4868 The result of these adjustments to the basis is the adjusted basis. Form4868 Increases to Basis Increase the basis of any property by all items properly added to a capital account. Form4868 These include the cost of any improvements having a useful life of more than 1 year. Form4868 Rehabilitation expenses also increase basis. Form4868 However, you must subtract any rehabilitation credit allowed for these expenses before you add them to your basis. Form4868 If you have to recapture any of the credit, increase your basis by the recaptured amount. Form4868 If you make additions or improvements to business property, keep separate accounts for them. Form4868 Also, you must depreciate the basis of each according to the depreciation rules that would apply to the underlying property if you had placed it in service at the same time you placed the addition or improvement in service. Form4868 For more information, see Publication 946. Form4868 The following items increase the basis of property. Form4868 The cost of extending utility service lines to the property; Impact fees; Legal fees, such as the cost of defending and perfecting title; Legal fees for obtaining a decrease in an assessment levied against property to pay for local improvements; Zoning costs; and The capitalized value of a redeemable ground rent. Form4868 Assessments for Local Improvements Increase the basis of property by assessments for items such as paving roads and building ditches that increase the value of the property assessed. Form4868 Do not deduct them as taxes. Form4868 However, you can deduct as taxes charges for maintenance, repairs, or interest charges related to the improvements. Form4868 Example. Form4868 Your city changes the street in front of your store into an enclosed pedestrian mall and assesses you and other affected landowners for the cost of the conversion. Form4868 Add the assessment to your property's basis. Form4868 In this example, the assessment is a depreciable asset. Form4868 Deducting vs. Form4868 Capitalizing Costs Do not add to your basis costs you can deduct as current expenses. Form4868 For example, amounts paid for incidental repairs or maintenance that are deductible as business expenses cannot be added to basis. Form4868 However, you can choose either to deduct or to capitalize certain other costs. Form4868 If you capitalize these costs, include them in your basis. Form4868 If you deduct them, do not include them in your basis. Form4868 See Uniform Capitalization Rules earlier. Form4868 The costs you can choose to deduct or to capitalize include the following. Form4868 Carrying charges, such as interest and taxes, that you pay to own property, except carrying charges that must be capitalized under the uniform capitalization rules; Research and experimentation costs; Intangible drilling and development costs for oil, gas, and geothermal wells; Exploration costs for new mineral deposits; Mining development costs for a new mineral deposit; Costs of establishing, maintaining, or increasing the circulation of a newspaper or other periodical; and Costs of removing architectural and transportation barriers to people with disabilities and the elderly. Form4868 If you claim the disabled access credit, you must reduce the amount you deduct or capitalize by the amount of the credit. Form4868 For more information about deducting or capitalizing costs, see chapter 7 in Publication 535. Form4868 Table 1. Form4868 Examples of Increases and Decreases to Basis Increases to Basis Decreases to Basis Capital improvements:   Putting an addition on your home   Replacing an entire roof  Paving your driveway  Installing central air conditioning Rewiring your home Exclusion from income of subsidies for energy conservation measures  Casualty or theft loss deductions and insurance reimbursements  Vehicle credits Assessments for local improvements: Water connections Sidewalks Roads Section 179 deduction  Casualty losses: Restoring damaged property Depreciation  Nontaxable corporate distributions Legal fees:  Cost of defending and perfecting a title   Zoning costs   Decreases to Basis The following are some items that reduce the basis of property. Form4868 Section 179 deduction; Nontaxable corporate distributions; Deductions previously allowed (or allowable) for amortization, depreciation, and depletion; Exclusion of subsidies for energy conservation measures; Vehicle credits; Residential energy credits; Postponed gain from sale of home; Investment credit (part or all) taken; Casualty and theft losses and insurance reimbursement; Certain canceled debt excluded from income; Rebates from a manufacturer or seller; Easements; Gas-guzzler tax; Adoption tax benefits; and Credit for employer-provided child care. Form4868 Some of these items are discussed next. Form4868 Casualties and Thefts If you have a casualty or theft loss, decrease the basis in your property by any insurance or other reimbursement and by any deductible loss not covered by insurance. Form4868 You must increase your basis in the property by the amount you spend on repairs that substantially prolong the life of the property, increase its value, or adapt it to a different use. Form4868 To make this determination, compare the repaired property to the property before the casualty. Form4868 For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. Form4868 Easements The amount you receive for granting an easement is generally considered to be a sale of an interest in real property. Form4868 It reduces the basis of the affected part of the property. Form4868 If the amount received is more than the basis of the part of the property affected by the easement, reduce your basis in that part to zero and treat the excess as a recognized gain. Form4868 Vehicle Credits Unless you elect not to claim the qualified plug-in electric vehicle credit, the alternative motor vehicle credit, or the qualified plug-in electric drive motor vehicle credit, you may have to reduce the basis of each qualified vehicle by certain amounts reported. Form4868 For more information, see Form 8834, Qualified Plug-in Electric and Electric Vehicle Credit; Form 8910, Alternative Motor Vehicle Credit; Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit;and the related instructions. Form4868 Gas-Guzzler Tax Decrease the basis in your car by the gas-guzzler (fuel economy) tax if you begin using the car within 1 year of the date of its first sale for ultimate use. Form4868 This rule also applies to someone who later buys the car and begins using it not more than 1 year after the original sale for ultimate use. Form4868 If the car is imported, the one-year period begins on the date of entry or withdrawal of the car from the warehouse if that date is later than the date of the first sale for ultimate use. Form4868 Section 179 Deduction If you take the section 179 deduction for all or part of the cost of qualifying business property, decrease the basis of the property by the deduction. Form4868 For more information about the section 179 deduction, see Publication 946. Form4868 Exclusion of Subsidies for Energy Conservation Measures You can exclude from gross income any subsidy you received from a public utility company for the purchase or installation of any energy conservation measure for a dwelling unit. Form4868 Reduce the basis of the property for which you received the subsidy by the excluded amount. Form4868 For more information on this subsidy, see Publication 525. Form4868 Depreciation Decrease the basis of property by the depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you chose. Form4868 If you took less depreciation than you could have under the method chosen, decrease the basis by the amount you could have taken under that method. Form4868 If you did not take a depreciation deduction, reduce the basis by the full amount of the depreciation you could have taken. Form4868 Unless a timely election is made not to deduct the special depreciation allowance for property placed in service after September 10, 2001, decrease the property's basis by the special depreciation allowance you deducted or could have deducted. Form4868 If you deducted more depreciation than you should have, decrease your basis by the amount equal to the depreciation you should have deducted plus the part of the excess depreciation you deducted that actually reduced your tax liability for the year. Form4868 In decreasing your basis for depreciation, take into account the amount deducted on your tax returns as depreciation and any depreciation capitalized under the uniform capitalization rules. Form4868 For information on figuring depreciation, see Publication 946. Form4868 If you are claiming depreciation on a business vehicle, see Publication 463. Form4868 If the car is not used more than 50% for business during the tax year, you may have to recapture excess depreciation. Form4868 Include the excess depreciation in your gross income and add it to your basis in the property. Form4868 For information on the computation of excess depreciation, see chapter 4 in Publication 463. Form4868 Canceled Debt Excluded From Income If a debt you owe is canceled or forgiven, other than as a gift or bequest, you generally must include the canceled amount in your gross income for tax purposes. Form4868 A debt includes any indebtedness for which you are liable or which attaches to property you hold. Form4868 You can exclude canceled debt from income in the following situations. Form4868 Debt canceled in a bankruptcy case or when you are insolvent, Qualified farm debt, and Qualified real property business debt (provided you are not a C corporation). Form4868 If you exclude from income canceled debt under situation (1) or (2), you may have to reduce the basis of your depreciable and nondepreciable property. Form4868 However, in situation (3), you must reduce the basis of your depreciable property by the excluded amount. Form4868 For more information about canceled debt in a bankruptcy case or during insolvency, see Publication 908, Bankruptcy Tax Guide. Form4868 For more information about canceled debt that is qualified farm debt, see chapter 3 in Publication 225. Form4868 For more information about qualified real property business debt, see chapter 5 in Publication 334, Tax Guide for Small Business. Form4868 Postponed Gain From Sale of Home If you postponed gain from the sale of your main home before May 7, 1997, you must reduce the basis of your new home by the postponed gain. Form4868 For more information on the rules for the sale of a home, see Publication 523. Form4868 Adoption Tax Benefits If you claim an adoption credit for the cost of improvements you added to the basis of your home, decrease the basis of your home by the credit allowed. Form4868 This also applies to amounts you received under an employer's adoption assistance program and excluded from income. Form4868 For more information Form 8839, Qualified Adoption Expenses. Form4868 Employer-Provided Child Care If you are an employer, you can claim the employer-provided child care credit on amounts you paid or incurred to acquire, construct, rehabilitate, or expand property used as part of your qualified child care facility. Form4868 You must reduce your basis in that property by the credit claimed. Form4868 For more information, see Form 8882, Credit for Employer-Provided Child Care Facilities and Services. Form4868 Adjustments to Basis Example In January 2005, you paid $80,000 for real property to be used as a factory. Form4868 You also paid commissions of $2,000 and title search and legal fees of $600. Form4868 You allocated the total cost of $82,600 between the land and the building—$10,325 for the land and $72,275 for the building. Form4868 Immediately you spent $20,000 in remodeling the building before you placed it in service. Form4868 You were allowed depreciation of $14,526 for the years 2005 through 2009. Form4868 In 2008 you had a $5,000 casualty loss from a that was not covered by insurance on the building. Form4868 You claimed a deduction for this loss. Form4868 You spent $5,500 to repair the damages and extend the useful life of the building. Form4868 The adjusted basis of the building on January 1, 2010, is figured as follows: Original cost of building including fees and commissions $72,275 Adjustments to basis:     Add:         Improvements 20,000   Repair of damages 5,500       $97,775 Subtract:       Depreciation $14,526     Deducted casualty loss 5,000 19,526 Adjusted basis on January 1, 2010 $78,249 The basis of the land, $10,325, remains unchanged. Form4868 It is not affected by any of the above adjustments. Form4868 Basis Other Than Cost There are many times when you cannot use cost as basis. Form4868 In these cases, the fair market value or the adjusted basis of property may be used. Form4868 Adjusted basis is discussed earlier. Form4868 Fair market value (FMV). Form4868   FMV is the price at which property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Form4868 Sales of similar property on or about the same date may be helpful in figuring the property's FMV. Form4868 Property Received for Services If you receive property for services, include the property's FMV in income. Form4868 The amount you include in income becomes your basis. Form4868 If the services were performed for a price agreed on beforehand, it will be accepted as the FMV of the property if there is no evidence to the contrary. Form4868 Bargain Purchases A bargain purchase is a purchase of an item for less than its FMV. Form4868 If, as compensation for services, you purchase goods or other property at less than FMV, include the difference between the purchase price and the property's FMV in your income. Form4868 Your basis in the property is its FMV (your purchase price plus the amount you include in income). Form4868 If the difference between your purchase price and the FMV represents a qualified employee discount, do not include the difference in income. Form4868 However, your basis in the property is still its FMV. Form4868 See Employee Discounts in Publication 15-B. Form4868 Restricted Property If you receive property for your services and the property is subject to certain restrictions, your basis in the property is its FMV when it becomes substantially vested unless you make the election discussed later. Form4868 Property becomes substantially vested when your rights in the property or the rights of any person to whom you transfer the property are not subject to a substantial risk of forfeiture. Form4868 There is substantial risk of forfeiture when the rights to full enjoyment of the property depend on the future performance of substantial services by any person. Form4868 When the property becomes substantially vested, include the FMV, less any amount you paid for the property, in income. Form4868 Example. Form4868 Your employer gives you stock for services performed under the condition that you will have to return the stock unless you complete 5 years of service. Form4868 The stock is under a substantial risk of forfeiture and is not substantially vested when you receive it. Form4868 You do not report any income until you have completed the 5 years of service that satisfy the condition. Form4868 Fair market value. Form4868   Figure the FMV of property you received without considering any restriction except one that by its terms will never end. Form4868 Example. Form4868 You received stock from your employer for services you performed. Form4868 If you want to sell the stock while you are still employed, you must sell the stock to your employer at book value. Form4868 At your retirement or death, you or your estate must offer to sell the stock to your employer at its book value. Form4868 This is a restriction that by its terms will never end and you must consider it when you figure the FMV. Form4868 Election. Form4868   You can choose to include in your gross income the FMV of the property at the time of transfer, less any amount you paid for it. Form4868 If you make this choice, the substantially vested rules do not apply. Form4868 Your basis is the amount you paid plus the amount you included in income. Form4868   See the discussion of Restricted Property in Publication 525 for more information. Form4868 Taxable Exchanges A taxable exchange is one in which the gain is taxable or the loss is deductible. Form4868 A taxable gain or deductible loss is also known as a recognized gain or loss. Form4868 If you receive property in exchange for other property in a taxable exchange, the basis of property you receive is usually its FMV at the time of the exchange. Form4868 A taxable exchange occurs when you receive cash or property not similar or related in use to the property exchanged. Form4868 Example. Form4868 You trade a tract of farm land with an adjusted basis of $3,000 for a tractor that has an FMV of $6,000. Form4868 You must report a taxable gain of $3,000 for the land. Form4868 The tractor has a basis of $6,000. Form4868 Involuntary Conversions If you receive property as a result of an involuntary conversion, such as a casualty, theft, or condemnation, you can figure the basis of the replacement property you receive using the basis of the converted property. Form4868 Similar or related property. Form4868   If you receive replacement property similar or related in service or use to the converted property, the replacement property's basis is the old property's basis on the date of the conversion. Form4868 However, make the following adjustments. Form4868 Decrease the basis by the following. Form4868 Any loss you recognize on the conversion, and Any money you receive that you do not spend on similar property. Form4868 Increase the basis by the following. Form4868 Any gain you recognize on the conversion, and Any cost of acquiring the replacement property. Form4868 Money or property not similar or related. Form4868   If you receive money or property not similar or related in service or use to the converted property, and you buy replacement property similar or related in service or use to the converted property, the basis of the new property is its cost decreased by the gain not recognized on the conversion. Form4868 Example. Form4868 The state condemned your property. Form4868 The property had an adjusted basis of $26,000 and the state paid you $31,000 for it. Form4868 You realized a gain of $5,000 ($31,000 − $26,000). Form4868 You bought replacement property similar in use to the converted property for $29,000. Form4868 You recognize a gain of $2,000 ($31,000 − $29,000), the unspent part of the payment from the state. Form4868 Your gain not recognized is $3,000, the difference between the $5,000 realized gain and the $2,000 recognized gain. Form4868 The basis of the new property is figured as follows: Cost of replacement property $29,000 Minus: Gain not recognized 3,000 Basis of the replacement property $26,000 Allocating the basis. Form4868   If you buy more than one piece of replacement property, allocate your basis among the properties based on their respective costs. Form4868 Example. Form4868 The state in the previous example condemned your unimproved real property and the replacement property you bought was improved real property with both land and buildings. Form4868 Allocate the replacement property's $26,000 basis between land and buildings based on their respective costs. Form4868 More information. Form4868   For more information about condemnations, see Involuntary Conversions in Publication 544. Form4868 For more information about casualty and theft losses, see Publication 547. Form4868 Nontaxable Exchanges A nontaxable exchange is an exchange in which you are not taxed on any gain and you cannot deduct any loss. Form4868 If you receive property in a nontaxable exchange, its basis is usually the same as the basis of the property you transferred. Form4868 A nontaxable gain or loss is also known as an unrecognized gain or loss. Form4868 Like-Kind Exchanges The exchange of property for the same kind of property is the most common type of nontaxable exchange. Form4868 To qualify as a like-kind exchange, you must hold for business or investment purposes both the property you transfer and the property you receive. Form4868 There must also be an exchange of like-kind property. Form4868 For more information, see Like-Kind Exchanges in Publication 544. Form4868 The basis of the property you receive is the same as the basis of the property you gave up. Form4868 Example. Form4868 You exchange real estate (adjusted basis $50,000, FMV $80,000) held for investment for other real estate (FMV $80,000) held for investment. Form4868 Your basis in the new property is the same as the basis of the old ($50,000). Form4868 Exchange expenses. Form4868   Exchange expenses are generally the closing costs you pay. Form4868 They include such items as brokerage commissions, attorney fees, deed preparation fees, etc. Form4868 Add them to the basis of the like-kind property received. Form4868 Property plus cash. Form4868   If you trade property in a like-kind exchange and also pay money, the basis of the property received is the basis of the property you gave up increased by the money you paid. Form4868 Example. Form4868 You trade in a truck (adjusted basis $3,000) for another truck (FMV $7,500) and pay $4,000. Form4868 Your basis in the new truck is $7,000 (the $3,000 basis of the old truck plus the $4,000 paid). Form4868 Special rules for related persons. Form4868   If a like-kind exchange takes place directly or indirectly between related persons and either party disposes of the property within 2 years after the exchange, the exchange no longer qualifies for like-kind exchange treatment. Form4868 Each person must report any gain or loss not recognized on the original exchange. Form4868 Each person reports it on the tax return filed for the year in which the later disposition occurs. Form4868 If this rule applies, the basis of the property received in the original exchange will be its fair market value. Form4868   These rules generally do not apply to the following kinds of property dispositions. Form4868 Dispositions due to the death of either related person, Involuntary conversions, and Dispositions in which neither the original exchange nor the subsequent disposition had as a main purpose the avoidance of federal income tax. Form4868 Related persons. Form4868   Generally, related persons are ancestors, lineal descendants, brothers and sisters (whole or half), and a spouse. Form4868   For other related persons (for example, two corporations, an individual and a corporation, a grantor and fiduciary, etc. Form4868 ), see Nondeductible Loss in chapter 2 of Publication 544. Form4868 Exchange of business property. Form4868   Exchanging the assets of one business for the assets of another business is a multiple property exchange. Form4868 For information on figuring basis, see Multiple Property Exchanges in chapter 1 of Publication 544. Form4868 Partially Nontaxable Exchange A partially nontaxable exchange is an exchange in which you receive unlike property or money in addition to like property. Form4868 The basis of the property you receive is the same as the basis of the property you gave up, with the following adjustments. Form4868 Decrease the basis by the following amounts. Form4868 Any money you receive, and Any loss you recognize on the exchange. Form4868 Increase the basis by the following amounts. Form4868 Any additional costs you incur, and Any gain you recognize on the exchange. Form4868 If the other party to the exchange assumes your liabilities, treat the debt assumption as money you received in the exchange. Form4868 Example. Form4868 You traded a truck (adjusted basis $6,000) for a new truck (FMV $5,200) and $1,000 cash. Form4868 You realized a gain of $200 ($6,200 − $6,000). Form4868 This is the FMV of the truck received plus the cash minus the adjusted basis of the truck you traded ($5,200 + $1,000 – $6,000). Form4868 You include all the gain in income (recognized gain) because the gain is less than the cash received. Form4868 Your basis in the new truck is: Adjusted basis of old truck $6,000 Minus: Cash received (adjustment 1(a)) 1,000   $5,000 Plus: Gain recognized (adjustment 2(b)) 200 Basis of new truck $5,200 Allocation of basis. Form4868   Allocate the basis first to the unlike property, other than money, up to its FMV on the date of the exchange. Form4868 The rest is the basis of the like property. Form4868 Example. Form4868 You had an adjusted basis of $15,000 in real estate you held for investment. Form4868 You exchanged it for other real estate to be held for investment with an FMV of $12,500, a truck with an FMV of $3,000, and $1,000 cash. Form4868 The truck is unlike property. Form4868 You realized a gain of $1,500 ($16,500 − $15,000). Form4868 This is the FMV of the real estate received plus the FMV of the truck received plus the cash minus the adjusted basis of the real estate you traded ($12,500 + $3,000 + $1,000 – $15,000). Form4868 You include in income (recognize) all $1,500 of the gain because it is less than the FMV of the unlike property plus the cash received. Form4868 Your basis in the properties you received is figured as follows. Form4868 Adjusted basis of real estate transferred $15,000 Minus: Cash received (adjustment 1(a)) 1,000   $14,000 Plus: Gain recognized (adjustment 2(b)) 1,500 Total basis of properties received $15,500 Allocate the total basis of $15,500 first to the unlike property — the truck ($3,000). Form4868 This is the truck's FMV. Form4868 The rest ($12,500) is the basis of the real estate. Form4868 Sale and Purchase If you sell property and buy similar property in two mutually dependent transactions, you may have to treat the sale and purchase as a single nontaxable exchange. Form4868 Example. Form4868 You are a salesperson and you use one of your cars 100% for business. Form4868 You have used this car in your sales activities for 2 years and have depreciated it. Form4868 Your adjusted basis in the car is $22,600 and its FMV is $23,100. Form4868 You are interested in a new car, which sells for $28,000. Form4868 If you trade your old car and pay $4,900 for the new one, your basis for depreciation for the new car would be $27,500 ($4,900 plus the $22,600 basis of your old car). Form4868 However, you want a higher basis for depreciating the new car, so you agree to pay the dealer $28,000 for the new car if he will pay you $23,100 for your old car. Form4868 Because the two transactions are dependent on each other, you are treated as having exchanged your old car for the new one and paid $4,900 ($28,000 − $23,100). Form4868 Your basis for depreciating the new car is $27,500, the same as if you traded the old car. Form4868 Partial Business Use of Property If you have property used partly for business and partly for personal use, and you exchange it in a nontaxable exchange for property to be used wholly or partly in your business, the basis of the property you receive is figured as if you had exchanged two properties. Form4868 The first is an exchange of like-kind property. Form4868 The second is personal-use property on which gain is recognized and loss is not recognized. Form4868 First, figure your adjusted basis in the property as if you transferred two separate properties. Form4868 Figure the adjusted basis of each part of the property by taking into account any adjustments to basis. Form4868 Deduct the depreciation you took or could have taken from the adjusted basis of the business part. Form4868 Then figure the amount realized for your property and allocate it to the business and nonbusiness parts of the property. Form4868 The business part of the property is permitted to be exchanged tax free. Form4868 However, you must recognize any gain from the exchange of the nonbusiness part. Form4868 You are deemed to have received, in exchange for the nonbusiness part, an amount equal to its FMV on the date of the exchange. Form4868 The basis of the property you acquired is the total basis of the property transferred (adjusted to the date of the exchange), increased by any gain recognized on the nonbusiness part. Form4868 If the nonbusiness part of the property transferred is your main home, you may qualify to exclude from income all or part of the gain on that part. Form4868 For more information, see Publication 523. Form4868 Trade of car used partly in business. Form4868   If you trade in a car you used partly in your business for another car you will use in your business, your basis for depreciation of the new car is not the same as your basis for figuring a gain or loss on its sale. Form4868   For information on figuring your basis for depreciation, see Publication 463. Form4868 Property Transferred From a Spouse The basis of property transferred to you or transferred in trust for your benefit by your spouse (or former spouse if the transfer is incident to divorce), is the same as your spouse's adjusted basis. Form4868 However, adjust your basis for any gain recognized by your spouse or former spouse on property transferred in trust. Form4868 This rule applies only to a transfer of property in trust in which the liabilities assumed, plus the liabilities to which the property is subject, are more than the adjusted basis of the property transferred. Form4868 If the property transferred to you is a series E, series EE, or series I United States savings bond, the transferor must include in income the interest accrued to the date of transfer. Form4868 Your basis in the bond immediately after the transfer is equal to the transferor's basis increased by the interest income includible in the transferor's income. Form4868 For more information on these bonds, see Publication 550. Form4868 At the time of the transfer, the transferor must give you the records necessary to determine the adjusted basis and holding period of the property as of the date of transfer. Form4868 For more information, see Publication 504, Divorced or Separated Individuals. Form4868 Property Received as a Gift To figure the basis of property you receive as a gift, you must know its adjusted basis (defined earlier) to the donor just before it was given to you, its FMV at the time it was given to you, and any gift tax paid on it. Form4868 FMV Less Than Donor's Adjusted Basis If the FMV of the property at the time of the gift is less than the donor's adjusted basis, your basis depends on whether you have a gain or a loss when you dispose of the property. Form4868 Your basis for figuring gain is the same as the donor's adjusted basis plus or minus any required adjustment to basis while you held the property. Form4868 Your basis for figuring loss is its FMV when you received the gift plus or minus any required adjustment to basis while you held the property (see Adjusted Basis earlier). Form4868 If you use the donor's adjusted basis for figuring a gain and get a loss, and then use the FMV for figuring a loss and have a gain, you have neither gain nor loss on the sale or disposition of the property. Form4868 Example. Form4868 You received an acre of land as a gift. Form4868 At the time of the gift, the land had an FMV of $8,000. Form4868 The donor's adjusted basis was $10,000. Form4868 After you received the land, no events occurred to increase or decrease your basis. Form4868 If you sell the land for $12,000, you will have a $2,000 gain because you must use the donor's adjusted basis ($10,000) at the time of the gift as your basis to figure gain. Form4868 If you sell the land for $7,000, you will have a $1,000 loss because you must use the FMV ($8,000) at the time of the gift as your basis to figure a loss. Form4868 If the sales price is between $8,000 and $10,000, you have neither gain nor loss. Form4868 For instance, if the sales price was $9,000 and you tried to figure a gain using the donor's adjusted basis ($10,000), you would get a $1,000 loss. Form4868 If you then tried to figure a loss using the FMV ($8,000), you would get a $1,000 gain. Form4868 Business property. Form4868   If you hold the gift as business property, your basis for figuring any depreciation, depletion, or amortization deduction is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you hold the property. Form4868 FMV Equal to or More Than Donor's Adjusted Basis If the FMV of the property is equal to or greater than the donor's adjusted basis, your basis is the donor's adjusted basis at the time you received the gift. Form4868 Increase your basis by all or part of any gift tax paid, depending on the date of the gift. Form4868 Also, for figuring gain or loss from a sale or other disposition of the property, or for figuring depreciation, depletion, or amortization deductions on business property, you must increase or decrease your basis by any required adjustments to basis while you held the property. Form4868 See Adjusted Basis earlier. Form4868 Gift received before 1977. Form4868   If you received a gift before 1977, increase your basis in the gift (the donor's adjusted basis) by any gift tax paid on it. Form4868 However, do not increase your basis above the FMV of the gift at the time it was given to you. Form4868 Example 1. Form4868 You were given a house in 1976 with an FMV of $21,000. Form4868 The donor's adjusted basis was $20,000. Form4868 The donor paid a gift tax of $500. Form4868 Your basis is $20,500, the donor's adjusted basis plus the gift tax paid. Form4868 Example 2. Form4868 If, in Example 1, the gift tax paid had been $1,500, your basis would be $21,000. Form4868 This is the donor's adjusted basis plus the gift tax paid, limited to the FMV of the house at the time you received the gift. Form4868 Gift received after 1976. Form4868   If you received a gift after 1976, increase your basis in the gift (the donor's adjusted basis) by the part of the gift tax paid on it that is due to the net increase in value of the gift. Form4868 Figure the increase by multiplying the gift tax paid by a fraction. Form4868 The numerator of the fraction is the net increase in value of the gift and the denominator is the amount of the gift. Form4868   The net increase in value of the gift is the FMV of the gift less the donor's adjusted basis. Form4868 The amount of the gift is its value for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. Form4868 For information on the gift tax, see Publication 950, Introduction to Estate and Gift Taxes. Form4868 Example. Form4868 In 2010, you received a gift of property from your mother that had an FMV of $50,000. Form4868 Her adjusted basis was $20,000. Form4868 The amount of the gift for gift tax purposes was $37,000 ($50,000 minus the $13,000 annual exclusion). Form4868 She paid a gift tax of $9,000. Form4868 Your basis, $27,290, is figured as follows: Fair market value $50,000 Minus: Adjusted basis 20,000 Net increase in value $30,000 Gift tax paid $9,000 Multiplied by ($30,000 ÷ $37,000) . Form4868 81 Gift tax due to net increase in value $7,290 Adjusted basis of property to your mother 20,000 Your basis in the property $27,290 Inherited Property Special rules apply to property acquired from a decedent who died in 2010. Form4868 See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for details. Form4868 If you inherited property from a decedent who died before 2010, your basis in property you inherit from a decedent is generally one of the following. Form4868 The FMV of the property at the date of the individual's death. Form4868 The FMV on the alternate valuation date if the personal representative for the estate chooses to use alternate valuation. Form4868 For information on the alternate valuation date, see the Instructions for Form 706. Form4868 The value under the special-use valuation method for real property used in farming or a closely held business if chosen for estate tax purposes. Form4868 This method is discussed later. Form4868 The decedent's adjusted basis in land to the extent of the value excluded from the decedent's taxable estate as a qualified conservation easement. Form4868 For information on a qualified conservation easement, see the Instructions for Form 706. Form4868 If a federal estate tax return does not have to be filed, your basis in the inherited property is its appraised value at the date of death for state inheritance or transmission taxes. Form4868 For more information, see the Instructions for Form 706. Form4868 Appreciated property. Form4868   The above rule does not apply to appreciated property you receive from a decedent if you or your spouse originally gave the property to the decedent within 1 year before the decedent's death. Form4868 Your basis in this property is the same as the decedent's adjusted basis in the property immediately before his or her death, rather than its FMV. Form4868 Appreciated property is any property whose FMV on the day it was given to the decedent is more than its adjusted basis. Form4868 Community Property In community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin), husband and wife are each usually considered to own half the community property. Form4868 When either spouse dies, the total value of the community property, even the part belonging to the surviving spouse, generally becomes the basis of the entire property. Form4868 For this rule to apply, at least half the value of the community property interest must be includable in the decedent's gross estate, whether or not the estate must file a return. Form4868 For example, you and your spouse owned community property that had a basis of $80,000. Form4868 When your spouse died, half the FMV of the community interest was includible in your spouse's estate. Form4868 The FMV of the community interest was $100,000. Form4868 The basis of your half of the property after the death of your spouse is $50,000 (half of the $100,000 FMV). Form4868 The basis of the other half to your spouse's heirs is also $50,000. Form4868 For more information on community property, see Publication 555, Community Property. Form4868 Property Held by Surviving Tenant The following example explains the rule for the basis of property held by a surviving tenant in joint tenancy or tenancy by the entirety. Form4868 Example. Form4868 John and Jim owned, as joint tenants with right of survivorship, business property they purchased for $30,000. Form4868 John furnished two-thirds of the purchase price and Jim furnished one-third. Form4868 Depreciation deductions allowed before John's death were $12,000. Form4868 Under local law, each had a half interest in the income from the property. Form4868 At the date of John's death, the property had an FMV of $60,000, two-thirds of which is includable in John's estate. Form4868 Jim figures his basis in the property at the date of John's death as follows: Interest Jim bought with his own funds—1/3 of $30,000 cost $10,000   Interest Jim received on John's death—2/3 of $60,000 FMV 40,000 $50,000 Minus: ½ of $12,000 depreciation before John's death 6,000 Jim's basis at the date of John's death $44,000 If Jim had not contributed any part of the purchase price, his basis at the date of John's death would be $54,000. Form4868 This is figured by subtracting from the $60,000 FMV, the $6,000 depreciation allocated to Jim's half interest before the date of death. Form4868 If under local law Jim had no interest in the income from the property and he contributed no part of the purchase price, his basis at John's death would be $60,000, the FMV of the property. Form4868 Qualified Joint Interest Include one-half of the value of a qualified joint interest in the decedent's gross estate. Form4868 It does not matter how much each spouse contributed to the purchase price. Form4868 Also, it does not matter which spouse dies first. Form4868 A qualified joint interest is any interest in property held by husband and wife as either of the following. Form4868 Tenants by the entirety, or Joint tenants with right of survivorship if husband and wife are the only joint tenants. Form4868 Basis. Form4868   As the surviving spouse, your basis in property you owned with your spouse as a qualified joint interest is the cost of your half of the property with certain adjustments. Form4868 Decrease the cost by any deductions allowed to you for depreciation and depletion. Form4868 Increase the reduced cost by your basis in the half you inherited. Form4868 Farm or Closely Held Business Under certain conditions, when a person dies the executor or personal representative of that person's estate can choose to value the qualified real property on other than its FMV. Form4868 If so, the executor or personal representative values the qualified real property based on its use as a farm or its use in a closely held business. Form4868 If the executor or personal representative chooses this method of valuation for estate tax purposes, that value is the basis of the property for the heirs. Form4868 Qualified heirs should be able to get the necessary value from the executor or personal representative of the estate. Form4868 Special-use valuation. Form4868   If you are a qualified heir who received special-use valuation property, your basis in the property is the estate's or trust's basis in that property immediately before the distribution. Form4868 Increase your basis by any gain recognized by the estate or trust because of post-death appreciation. Form4868 Post-death appreciation is the property's FMV on the date of distribution minus the property's FMV either on the date of the individual's death or the alternate valuation date. Form4868 Figure all FMVs without regard to the special-use valuation. Form4868   You can elect to increase your basis in special-use valuation property if it becomes subject to the additional estate tax. Form4868 This tax is assessed if, within 10 years after the death of the decedent, you transfer the property to a person who is not a member of your family or the property stops being used as a farm or in a closely held business. Form4868   To increase your basis in the property, you must make an irrevocable election and pay interest on the additional estate tax figured from the date 9 months after the decedent's death until the date of the payment of the additional estate tax. Form4868 If you meet these requirements, increase your basis in the property to its FMV on the date of the decedent's death or the alternate valuation date. Form4868 The increase in your basis is considered to have occurred immediately before the event that results in the additional estate tax. Form4868   You make the election by filing with Form 706-A a statement that does all of the following. Form4868 Contains your name, address, and taxpayer identification number and those of the estate; Identifies the election as an election under section 1016(c) of the Internal Revenue Code; Specifies the property for which the election is made; and Provides any additional information required by the Instructions for Form 706-A. Form4868   For more information, see the Instructions for Form 706 and the Instructions for Form 706-A. Form4868 Property Changed to Business or Rental Use If you hold property for personal use and then change it to business use or use it to produce rent, you must figure its basis for depreciation. Form4868 An example of changing property held for personal use to business use would be renting out your former main home. Form4868 Basis for depreciation. Form4868   The basis for depreciation is the lesser of the following amounts. Form4868 The FMV of the property on the date of the change, or Your adjusted basis on the date of the change. Form4868 Example. Form4868 Several years ago you paid $160,000 to have your home built on a lot that cost $25,000. Form4868 You paid $20,000 for permanent improvements to the house and claimed a $2,000 casualty loss deduction for damage to the house before changing the property to rental use last year. Form4868 Because land is not depreciable, you include only the cost of the house when figuring the basis for depreciation. Form4868 Your adjusted basis in the house when you changed its use was $178,000 ($160,000 + $20,000 − $2,000). Form4868 On the same date, your property had an FMV of $180,000, of which $15,000 was for the land and $165,000 was for the house. Form4868 The basis for figuring depreciation on the house is its FMV on the date of change ($165,000) because it is less than your adjusted basis ($178,000). Form4868 Sale of property. Form4868   If you later sell or dispose of property changed to business or rental use, the basis of the property you use will depend on whether you are figuring gain or loss. Form4868 Gain. Form4868   The basis for figuring a gain is your adjusted basis when you sell the property. Form4868 Example. Form4868 Assume the same facts as in the previous example except that you sell the property at a gain after being allowed depreciation deductions of $37,500. Form4868 Your adjusted basis for figuring gain is $165,500 ($178,000 + $25,000 (land) − $37,500). Form4868 Loss. Form4868   Figure the basis for a loss starting with the smaller of your adjusted basis or the FMV of the property at the time of the change to business or rental use. Form4868 Then adjust this amount for the period after the change in the property's use, as discussed earlier under Adjusted Basis, to arrive at a basis for loss. Form4868 Example. Form4868 Assume the same facts as in the previous example, except that you sell the property at a loss after being allowed depreciation deductions of $37,500. Form4868 In this case, you would start with the FMV on the date of the change to rental use ($180,000) because it is less than the adjusted basis of $203,000 ($178,000 + $25,000) on that date. Form4868 Reduce that amount ($180,000) by the depreciation deductions to arrive at a basis for loss of $142,500 ($180,000 − $37,500). Form4868 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Form4868 By selecting the method that is best for you, you will have quick and easy access to tax help. Form4868 Contacting your Taxpayer Advocate. Form4868   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. Form4868 We help taxpayers who are experiencing economic harm, such as not being able to provide necessities like housing, transportation, or food; taxpayers who are seeking help in resolving tax problems with the IRS; and those who believe that an IRS system or procedure is not working as it should. Form4868 Here are seven things every taxpayer should know about TAS. Form4868 TAS is your voice at the IRS. Form4868 Our service is free, confidential, and tailored to meet your needs. Form4868 You may be eligible for our help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. Form4868 We help taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Form4868 This includes businesses as well as individuals. Form4868 Our employees know the IRS and how to navigate it. Form4868 If you qualify for our help, we'll assign your case to an advocate who will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. Form4868 We have at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Form4868 You can call your local advocate, whose number is in your phone book, in Publication 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Form4868 irs. Form4868 gov/advocate. Form4868 You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Form4868 You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Form4868 taxtoolkit. Form4868 irs. Form4868 gov. Form4868 You can get updates on hot tax topics by visiting our YouTube channel at www. Form4868 youtube. Form4868 com/tasnta and our Facebook page at www. Form4868 facebook. Form4868 com/YourVoiceAtIRS, or by following our tweets at www. Form4868 twitter. Form4868 com/YourVoiceAtIRS. Form4868 Low Income Taxpayer Clinics (LITCs). Form4868   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Form4868 LITCs are independent from the IRS. Form4868 Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. Form4868 If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Form4868 For more information, see Publication 4134, Low Income Taxpayer Clinic List. Form4868 This publication is available at IRS. Form4868 gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Form4868 Free tax services. Form4868   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Form4868 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Form4868 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Form4868 The majority of the information and services listed in this publication are available to you free of charge. Form4868 If there is a fee associated with a resource or service, it is listed in the publication. Form4868   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with d
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Withholding Compliance Questions & Answers

Q1: In the past, as an employer, I was required to submit all Forms W-4 that claimed complete exemption from withholding (when $200 or more in weekly wages were regularly expected) or claimed more than 10 allowances. What Forms W-4 do I now have to submit to the IRS?

A1: Employers are no longer required to routinely submit Forms W-4 to the IRS.  However, in certain circumstances, the IRS may direct you to submit copies of Forms W-4 for certain employees in order to ensure that the employees have adequate withholding. You are now required to submit the Forms W-4 to IRS only if directed to do so in a written notice or pursuant to specified criteria set forth in future published guidance.

 


Q2: If an employer no longer has to submit Forms W-4 claiming complete exemption from withholding or claiming more than 10 allowances, how does the IRS determine adequate withholding?

A2: The IRS is making more effective use of information contained in its records along with information reported on Form W-2 wage statements to ensure that employees have enough federal income tax withheld. 
 


Q3: If the IRS determines that an employee does not have enough federal income tax withheld, what will an employer be asked to do?

A3: If the IRS determines that an employee does not have enough withholding, we will notify you to increase the amount of withholding tax by issuing a “lock-in” letter that specifies the maximum number of withholding allowances permitted for the employee. You will also receive a copy for the employee that identifies the maximum number of withholding exemptions permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding exemptions. If the employee still works for you, you must furnish the employee copy to the employee. If the employee no longer works for you, NO ACTION IS REQUIRED AT THIS TIME. However if the employee should return to work within twelve (12) months, you should begin withholding income tax from the employee’s wages based on the withholding rate stated in this letter.The employee will be given a period of time before the lock-in rate is effective to submit for approval to the IRS a new Form W-4 and a statement supporting the claims made on the Form W-4 that would decrease federal income tax withholding. The employee must send the Form W-4 and statement directly to the IRS office designated on the lock-in letter. You must withhold tax in accordance with the lock-in letter as of the date specified in the lock-in letter, unless otherwise notified by the IRS. You will be required to take this action no sooner than 45 calendar days after the date of the lock-in letter. Once a lock-in rate is effective, an employer can not decrease withholding unless approved by the IRS.

 


Q4: As an employer, after I lock in withholding on an employee based on a lock-in letter from the IRS, what do I do if I receive a revised Form W-4 from the employee?

A4: After the receipt of a lock-in letter, you must disregard any Form W-4 that decreases the amount of withholding. The employee must submit for approval to the IRS any new Form W-4 and a statement supporting the claims made on the Form W-4 that would decrease federal income tax withholding. The employee should send the Form W-4 and statement directly to the address on the lock-in letter. The IRS will notify you to withhold at a specific rate if the employee’s request is approved. However, if, at any time, the employee furnishes a Form W-4 that claims a number of withholding allowances less than the maximum number specified in the lock-in letter, the employer must increase withholding by withholding tax based on that Form W-4.

 


Q5: As an employer who has received a modification letter (letter 2808C) from the WHC program, do I wait for another 60 days to change the marital status and/or number of allowances per the modification letter?

A5: No, the modifications to the marital status and/or number of allowances become effective immediately upon receipt of the letter 2808C.

 


Q6: I have been directed to lock in an employee’s withholding. What happens if I do not lock in the employee’s withholding as directed?

A6: Those employers who do not follow the IRS lock-in instructions will be liable for paying the additional amount of tax that should have been withheld. 

 


Q7: Our employees can submit or change their Forms W-4 on line. How can I prevent them from changing their Forms W-4 after they have been locked-in by the IRS?

A7: You will need to block employees who have been locked-in from using an on line Form W-4 system to decrease their withholding.

 


Q8:  What should I do if an employee submits a valid Form W-4 that appears to be claiming an incorrect withholding amount?

A8: You should withhold federal income tax based on the allowances claimed on the Form W-4.  But, you should advise the employee that the IRS may review withholding to ensure it is adequate, and that the IRS may direct you, as the employer, to withhold income tax for the employee at a certain rate if the review indicates the employee’s withholding is inadequate. Once this occurs the employee will not be allowed to decrease their withholding unless approved by the IRS.

 


Q9: What do I do if an employee hands me a substitute Form W-4 developed by the employee?

A9:  Employers may refuse to accept a substitute form developed by an employee and the employee submitting such a form will be treated as failing to furnish a Form W-4.  In such case, you should inform the employee that you will not accept this form and offer the employee an opportunity to complete an official Form W-4 or a substitute Form W-4 developed by you. Until the employee furnishes a new Form W-4, the employer must withhold from the employee as from a single person claiming no allowances; if, however, a prior Form W-4 is in effect for the employee, the employer must continue to withhold based on the prior Form W-4.  As an employer, a substitute withholding exemption certificate developed by you can be used in lieu of the official Form W-4, if you provide all the tables, instructions, and worksheets contained in the Form W-4 in effect at that time to the employee.  

 


Q10: What do I do if an employee hands me an official IRS Form W-4 that is clearly altered?

A10: Any alteration of a Form W-4 (e.g. crossed out penalties of perjury statement above the signature) will cause the Form W-4 to be invalid. If an employer receives an invalid Form W-4, the employee will be treated as failing to furnish a Form W-4; the employer must inform the employee that the Form W-4 is invalid, and must request another Form W-4 from the employee. Until the employee furnishes a new Form W-4, the employer must withhold from the employee as from a single person claiming no allowances. If, however, a prior Form W-4 is in effect for the employee, the employer must continue to withhold based on the prior Form W-4.

 


Q11: I heard my employer no longer has to routinely submit Forms W-4 to the IRS.  How will this affect me as an employee?

A11: There is no change in the requirement that employees have adequate income tax withholding. The withholding calculator found on www.irs.gov is available to help employees determine the proper amount of federal income tax withholding. Another useful resource, Publication 505, “Tax Withholding and Estimated Taxes" is available on the IRS Web site or can be obtained by calling 1-800-TAX-FORM (829-3676).  Individuals who do not have sufficient income tax withholding are subject to penalties. The IRS will be making more effective use of information contained in its records along with information reported on Form W-2 wage statements to ensure that employees have enough federal income tax withheld. 

 


Q12: As an employee, what happens if the IRS determines that I do not have adequate withholding?

A12: The IRS may direct your employer to withhold federal income tax at an increased rate to ensure you have adequate withholding by issuing a lock-in letter. At that point, your employer must disregard any Form W-4 that decreases the amount of withholding. You will receive a copy of the lock-in letter. You will be given a period of time before the lock-in rate is put in effect to submit for approval to the IRS a new Form W-4 and a statement supporting the claims made on the Form W-4 that would decrease your federal income tax withholding. You should send the Form W-4 and statement directly to the address on the lock-in letter. Once a lock-in letter is issued, you will not be allowed to decrease your withholding unless approved by the IRS.

 


Q13: What if I don’t want to submit a Form W-4 to my employer?

A13: Your employer is required to withhold income tax from your wages as if you are single with zero allowances if you do not submit a Form W-4.

 

 


Q14: How can you be released from the Withholding Compliance Program?

A14: You must continue to file returns and pay your taxes due. If you timely meet all your filing and payment obligations for three consecutive years, you can request that we release you from the Withholding Compliance Program.

Page Last Reviewed or Updated: 20-Mar-2014

The Form4868

Form4868 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. Form4868 *     Yes No 1. Form4868 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. Form4868 ) □ □ 2. Form4868 Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 2. Form4868 ) □ □ 3. Form4868 Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3. Form4868 ) Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing jointly. Form4868 (See Rule 4. Form4868 ) □ □ 4. Form4868 Answer “Yes” if you are not filing Form 2555 or Form 2555-EZ. Form4868 Otherwise, answer “No. Form4868 ” (See Rule 5. Form4868 ) □ □ 5. Form4868 Is your investment income $3,300 or less? (See Rule 6. Form4868 ) □ □ 6. Form4868 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. Form4868 ) □ □ 7. Form4868 Answer “Yes” if (a) you are not a qualifying child of another taxpayer or (b) you are filing a joint return. Form4868 Otherwise, answer “No. Form4868 ” (See Rules 10 and 13. Form4868 ) □ □   STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. Form4868 If you do not have a qualifying child, skip questions 8 and 9 and answer 10–12. Form4868 *     8. Form4868 Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8. Form4868 ) □ □ 9. Form4868 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. Form4868 Answer “No” if the other person is the one entitled to treat the child as a qualifying child under the tiebreaker rules. Form4868 □ □ 10. Form4868 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. Form4868 ) □ □ 11. Form4868 Answer “Yes” if (a) you cannot be claimed as a dependent on anyone else's return or (b) you are filing a joint return. Form4868 Otherwise, answer “No. Form4868 ” (See Rule 12. Form4868 ) □ □ 12. Form4868 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. Form4868 )    □ □ PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC. Form4868 Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. Form4868 You cannot use Form 1040EZ. Form4868 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. Form4868 PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim the EIC. Form4868 If you answered “No” to any question that applies to you: You cannot claim the EIC. Form4868 EIC Table 2013 Earned Income Credit (EIC) Table Caution. Form4868 This is not a tax table. Form4868 1. Form4868 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. Form4868 2. Form4868 Then, go to the column that includes your filing status and the number of qualifying children you have. Form4868 Enter the credit from that column on your EIC Worksheet. Form4868 Example. Form4868 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. Form4868   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. Form4868  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. Form4868 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. Form4868  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. Form4868 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 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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. Form4868  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. Form4868 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. Form4868  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. Form4868 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. Form4868  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. Form4868 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. Form4868  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. Form4868 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. Form4868  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. Form4868 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. Form4868 Free help with your tax return. Form4868   You can get free help preparing your return nationwide from IRS-certified volunteers. Form4868 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Form4868 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Form4868 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. Form4868 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Form4868 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Form4868 gov, download the IRS2Go app, or call 1-800-906-9887. Form4868   As part of the TCE program, AARP offers the Tax-Aide counseling program. Form4868 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Form4868 aarp. Form4868 org/money/taxaide or call 1-888-227-7669. Form4868 For more information on these programs, go to IRS. Form4868 gov and enter “VITA” in the search box. Form4868 Internet. Form4868    IRS. Form4868 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Form4868 Download the free IRS2Go app from the iTunes app store or from Google Play. Form4868 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. Form4868 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Form4868 gov or download the IRS2Go app and select the Refund Status option. Form4868 The IRS issues more than 9 out of 10 refunds in less than 21 days. Form4868 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. Form4868 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form4868 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Form4868 Use the Interactive Tax Assistant (ITA) to research your tax questions. Form4868 No need to wait on the phone or stand in line. Form4868 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. Form4868 When you reach the response screen, you can print the entire interview and the final response for your records. Form4868 New subject areas are added on a regular basis. Form4868  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Form4868 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Form4868 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Form4868 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Form4868 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. Form4868 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. Form4868 You can also ask the IRS to mail a return or an account transcript to you. Form4868 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Form4868 gov or by calling 1-800-908-9946. Form4868 Tax return and tax account transcripts are generally available for the current year and the past three years. Form4868 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Form4868 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Form4868 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. Form4868 Check the status of your amended return using Where's My Amended Return? Go to IRS. Form4868 gov and enter Where's My Amended Return? in the search box. Form4868 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Form4868 It can take up to 3 weeks from the date you mailed it to show up in our system. Form4868 Make a payment using one of several safe and convenient electronic payment options available on IRS. Form4868 gov. Form4868 Select the Payment tab on the front page of IRS. Form4868 gov for more information. Form4868 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Form4868 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Form4868 gov. Form4868 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. Form4868 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Form4868 gov. Form4868 Request an Electronic Filing PIN by going to IRS. Form4868 gov and entering Electronic Filing PIN in the search box. Form4868 Download forms, instructions and publications, including accessible versions for people with disabilities. Form4868 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Form4868 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Form4868 An employee can answer questions about your tax account or help you set up a payment plan. Form4868 Before you visit, check the Office Locator on IRS. Form4868 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Form4868 If you have a special need, such as a disability, you can request an appointment. Form4868 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Form4868 Apply for an Employer Identification Number (EIN). Form4868 Go to IRS. Form4868 gov and enter Apply for an EIN in the search box. Form4868 Read the Internal Revenue Code, regulations, or other official guidance. Form4868 Read Internal Revenue Bulletins. Form4868 Sign up to receive local and national tax news and more by email. Form4868 Just click on “subscriptions” above the search box on IRS. Form4868 gov and choose from a variety of options. Form4868    Phone. Form4868 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Form4868 Download the free IRS2Go app from the iTunes app store or from Google Play. Form4868 Call to locate the nearest volunteer hel