File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

How To File 2009 Taxes In 2013

Need Help Filing A 1040xTurbotax Deluxe Federal E File State 2012 For Pc DownloadEfile 1040ezSnaptaxEz Tax ReturnFile State Tax Return Online FreeFree H R Block 2011Military Income Tax CalculatorAmend 2010 ReturnE File 2012 TaxesIrs Tax Forms 2010Federal Tax Forms And State FormsFill Out 1040ez OnlineTurbotax 2012 ReturnTax Amendment Form 1040xIrs 2011 Tax Forms 1040ezIrs GovFile 2011 Taxes LateIrs Amended ReturnsTurbo Tax Free FileIrs Tax Form 940 2012Irs Gov Tax Forms 20121040ez Instructions 2013Where Do I File My State Taxes For FreeTax Return Forms 20111040x Online2010 Tax Form 1040I Need To File My 2010 Tax ReturnHow To Do Amended Tax ReturnWww Mypay GovIrs 2012 Tax Forms 1040Free 1040x Forms Prepared Online1040ez Tax Form 2012Walmart Free Tax Preparation 2013How Do I Do An Amended Tax ReturnHow To File A 2012 Tax ReturnNonresidents State Tax FormsFree Tax ComForm 1040ez 20132011 Income Tax Returns

How To File 2009 Taxes In 2013

How to file 2009 taxes in 2013 Publication 587 - Main Content Table of Contents Qualifying for a DeductionExclusive Use Regular Use Trade or Business Use Principal Place of Business Place To Meet Patients, Clients, or Customers Separate Structure Figuring the DeductionUsing Actual Expenses Using the Simplified Method Daycare Facility Standard meal and snack rates. How to file 2009 taxes in 2013 Sale or Exchange of Your HomeGain on Sale Depreciation Basis Adjustment Reporting the Sale More Information Business Furniture and EquipmentListed Property Property Bought for Business Use Personal Property Converted to Business Use Recordkeeping Where To DeductSelf-Employed Persons Employees Partners How To Get Tax HelpLow Income Taxpayer Clinics Worksheet To Figure the Deduction for Business Use of Your HomeInstructions for the Worksheet Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Instructions for the Simplified Method Worksheet Instructions for the Daycare Facility Worksheet Instructions for the Area Adjustment Worksheet Qualifying for a Deduction Generally, you cannot deduct items related to your home, such as mortgage interest, real estate taxes, utilities, maintenance, rent, depreciation, or property insurance, as business expenses. How to file 2009 taxes in 2013 However, you may be able to deduct expenses related to the business use of part of your home if you meet specific requirements. How to file 2009 taxes in 2013 Even then, the deductible amount of these types of expenses may be limited. How to file 2009 taxes in 2013 Use this section and Figure A, later, to decide if you can deduct expenses for the business use of your home. How to file 2009 taxes in 2013 To qualify to deduct expenses for business use of your home, you must use part of your home: Exclusively and regularly as your principal place of business (defined later), Exclusively and regularly as a place where you meet or deal with patients, clients, or customers in the normal course of your trade or business, In the case of a separate structure which is not attached to your home, in connection with your trade or business, On a regular basis for certain storage use (see Storage of inventory or product samples , later), For rental use (see Publication 527), or As a daycare facility (see Daycare Facility , later). How to file 2009 taxes in 2013 Additional tests for employee use. How to file 2009 taxes in 2013   If you are an employee and you use a part of your home for business, you may qualify for a deduction for its business use. How to file 2009 taxes in 2013 You must meet the tests discussed earlier plus: Your business use must be for the convenience of your employer, and You must not rent any part of your home to your employer and use the rented portion to perform services as an employee for that employer. How to file 2009 taxes in 2013 If the use of the home office is merely appropriate and helpful, you cannot deduct expenses for the business use of your home. How to file 2009 taxes in 2013 Exclusive Use To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. How to file 2009 taxes in 2013 The area used for business can be a room or other separately identifiable space. How to file 2009 taxes in 2013 The space does not need to be marked off by a permanent partition. How to file 2009 taxes in 2013 You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. How to file 2009 taxes in 2013 Your family also uses the den for recreation. How to file 2009 taxes in 2013 The den is not used exclusively in your trade or business, so you cannot claim a deduction for the business use of the den. How to file 2009 taxes in 2013 Exceptions to Exclusive Use You do not have to meet the exclusive use test if either of the following applies. How to file 2009 taxes in 2013 You use part of your home for the storage of inventory or product samples (discussed next). How to file 2009 taxes in 2013 You use part of your home as a daycare facility, discussed later under Daycare Facility . How to file 2009 taxes in 2013 Note. How to file 2009 taxes in 2013 With the exception of these two uses, any portion of the home used for business purposes must meet the exclusive use test. How to file 2009 taxes in 2013 Storage of inventory or product samples. How to file 2009 taxes in 2013    If you use part of your home for storage of inventory or product samples, you can deduct expenses for the business use of your home without meeting the exclusive use test. How to file 2009 taxes in 2013 However, you must meet all the following tests. How to file 2009 taxes in 2013 You sell products at wholesale or retail as your trade or business. How to file 2009 taxes in 2013 You keep the inventory or product samples in your home for use in your trade or business. How to file 2009 taxes in 2013 Your home is the only fixed location of your trade or business. How to file 2009 taxes in 2013 You use the storage space on a regular basis. How to file 2009 taxes in 2013 The space you use is a separately identifiable space suitable for storage. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 Your home is the only fixed location of your business of selling mechanics' tools at retail. How to file 2009 taxes in 2013 You regularly use half of your basement for storage of inventory and product samples. How to file 2009 taxes in 2013 You sometimes use the area for personal purposes. How to file 2009 taxes in 2013 The expenses for the storage space are deductible even though you do not use this part of your basement exclusively for business. How to file 2009 taxes in 2013 Regular Use To qualify under the regular use test, you must use a specific area of your home for business on a regular basis. How to file 2009 taxes in 2013 Incidental or occasional business use is not regular use. How to file 2009 taxes in 2013 You must consider all facts and circumstances in determining whether your use is on a regular basis. How to file 2009 taxes in 2013 Trade or Business Use To qualify under the trade-or-business-use test, you must use part of your home in connection with a trade or business. How to file 2009 taxes in 2013 If you use your home for a profit-seeking activity that is not a trade or business, you cannot take a deduction for its business use. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 You use part of your home exclusively and regularly to read financial periodicals and reports, clip bond coupons, and carry out similar activities related to your own investments. How to file 2009 taxes in 2013 You do not make investments as a broker or dealer. How to file 2009 taxes in 2013 So, your activities are not part of a trade or business and you cannot take a deduction for the business use of your home. How to file 2009 taxes in 2013 Principal Place of Business You can have more than one business location, including your home, for a single trade or business. How to file 2009 taxes in 2013 To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that trade or business. How to file 2009 taxes in 2013 To determine whether your home is your principal place of business, you must consider: The relative importance of the activities performed at each place where you conduct business, and The amount of time spent at each place where you conduct business. How to file 2009 taxes in 2013 Your home office will qualify as your principal place of business if you meet the following requirements. How to file 2009 taxes in 2013 You use it exclusively and regularly for administrative or management activities of your trade or business. How to file 2009 taxes in 2013 You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. How to file 2009 taxes in 2013 If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. How to file 2009 taxes in 2013 However, see the later discussions under Place To Meet Patients, Clients, or Customers and Separate Structure for other ways to qualify to deduct home office expenses. How to file 2009 taxes in 2013 Administrative or management activities. How to file 2009 taxes in 2013   There are many activities that are administrative or managerial in nature. How to file 2009 taxes in 2013 The following are a few examples. How to file 2009 taxes in 2013 Billing customers, clients, or patients. How to file 2009 taxes in 2013 Keeping books and records. How to file 2009 taxes in 2013 Ordering supplies. How to file 2009 taxes in 2013 Setting up appointments. How to file 2009 taxes in 2013 Forwarding orders or writing reports. How to file 2009 taxes in 2013 Administrative or management activities performed at other locations. How to file 2009 taxes in 2013   The following activities performed by you or others will not disqualify your home office from being your principal place of business. How to file 2009 taxes in 2013 You have others conduct your administrative or management activities at locations other than your home. How to file 2009 taxes in 2013 (For example, another company does your billing from its place of business. How to file 2009 taxes in 2013 ) You conduct administrative or management activities at places that are not fixed locations of your business, such as in a car or a hotel room. How to file 2009 taxes in 2013 You occasionally conduct minimal administrative or management activities at a fixed location outside your home. How to file 2009 taxes in 2013 You conduct substantial nonadministrative or nonmanagement business activities at a fixed location outside your home. How to file 2009 taxes in 2013 (For example, you meet with or provide services to customers, clients, or patients at a fixed location of the business outside your home. How to file 2009 taxes in 2013 ) You have suitable space to conduct administrative or management activities outside your home, but choose to use your home office for those activities instead. How to file 2009 taxes in 2013 Please click here for the text description of the image. How to file 2009 taxes in 2013 Can you deduct business use of the home expenses? Example 1. How to file 2009 taxes in 2013 John is a self-employed plumber. How to file 2009 taxes in 2013 Most of John's time is spent at customers' homes and offices installing and repairing plumbing. How to file 2009 taxes in 2013 He has a small office in his home that he uses exclusively and regularly for the administrative or management activities of his business, such as phoning customers, ordering supplies, and keeping his books. How to file 2009 taxes in 2013 John writes up estimates and records of work completed at his customers' premises. How to file 2009 taxes in 2013 He does not conduct any substantial administrative or management activities at any fixed location other than his home office. How to file 2009 taxes in 2013 John does not do his own billing. How to file 2009 taxes in 2013 He uses a local bookkeeping service to bill his customers. How to file 2009 taxes in 2013 John's home office qualifies as his principal place of business for deducting expenses for its use. How to file 2009 taxes in 2013 He uses the home office for the administrative or managerial activities of his plumbing business and he has no other fixed location where he conducts these administrative or managerial activities. How to file 2009 taxes in 2013 His choice to have his billing done by another company does not disqualify his home office from being his principal place of business. How to file 2009 taxes in 2013 He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. How to file 2009 taxes in 2013 Example 2. How to file 2009 taxes in 2013 Pamela is a self-employed sales representative for several different product lines. How to file 2009 taxes in 2013 She has an office in her home that she uses exclusively and regularly to set up appointments and write up orders and other reports for the companies whose products she sells. How to file 2009 taxes in 2013 She occasionally writes up orders and sets up appointments from her hotel room when she is away on business overnight. How to file 2009 taxes in 2013 Pamela's business is selling products to customers at various locations throughout her territory. How to file 2009 taxes in 2013 To make these sales, she regularly visits customers to explain the available products and take orders. How to file 2009 taxes in 2013 Pamela's home office qualifies as her principal place of business for deducting expenses for its use. How to file 2009 taxes in 2013 She conducts administrative or management activities there and she has no other fixed location where she conducts substantial administrative or management activities. How to file 2009 taxes in 2013 The fact that she conducts some administrative or management activities in her hotel room (not a fixed location) does not disqualify her home office from being her principal place of business. How to file 2009 taxes in 2013 She meets all the qualifications, including principal place of business, so she can deduct expenses (subject to certain limitations, explained later) for the business use of her home. How to file 2009 taxes in 2013 Example 3. How to file 2009 taxes in 2013 Paul is a self-employed anesthesiologist. How to file 2009 taxes in 2013 He spends the majority of his time administering anesthesia and postoperative care in three local hospitals. How to file 2009 taxes in 2013 One of the hospitals provides him with a small shared office where he could conduct administrative or management activities. How to file 2009 taxes in 2013 Paul very rarely uses the office the hospital provides. How to file 2009 taxes in 2013 He uses a room in his home that he has converted to an office. How to file 2009 taxes in 2013 He uses this room exclusively and regularly to conduct all the following activities. How to file 2009 taxes in 2013 Contacting patients, surgeons, and hospitals regarding scheduling. How to file 2009 taxes in 2013 Preparing for treatments and presentations. How to file 2009 taxes in 2013 Maintaining billing records and patient logs. How to file 2009 taxes in 2013 Satisfying continuing medical education requirements. How to file 2009 taxes in 2013 Reading medical journals and books. How to file 2009 taxes in 2013 Paul's home office qualifies as his principal place of business for deducting expenses for its use. How to file 2009 taxes in 2013 He conducts administrative or management activities for his business as an anesthesiologist there and he has no other fixed location where he conducts substantial administrative or management activities for this business. How to file 2009 taxes in 2013 His choice to use his home office instead of the one provided by the hospital does not disqualify his home office from being his principal place of business. How to file 2009 taxes in 2013 His performance of substantial nonadministrative or nonmanagement activities at fixed locations outside his home also does not disqualify his home office from being his principal place of business. How to file 2009 taxes in 2013 He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. How to file 2009 taxes in 2013 Example 4. How to file 2009 taxes in 2013 Kathleen is employed as a teacher. How to file 2009 taxes in 2013 She is required to teach and meet with students at the school and to grade papers and tests. How to file 2009 taxes in 2013 The school provides her with a small office where she can work on her lesson plans, grade papers and tests, and meet with parents and students. How to file 2009 taxes in 2013 The school does not require her to work at home. How to file 2009 taxes in 2013 Kathleen prefers to use the office she has set up in her home and does not use the one provided by the school. How to file 2009 taxes in 2013 She uses this home office exclusively and regularly for the administrative duties of her teaching job. How to file 2009 taxes in 2013 Kathleen must meet the convenience-of-the-employer test, even if her home qualifies as her principal place of business for deducting expenses for its use. How to file 2009 taxes in 2013 Her employer provides her with an office and does not require her to work at home, so she does not meet the convenience-of-the-employer test and cannot claim a deduction for the business use of her home. How to file 2009 taxes in 2013 More Than One Trade or Business The same home office can be the principal place of business for two or more separate business activities. How to file 2009 taxes in 2013 Whether your home office is the principal place of business for more than one business activity must be determined separately for each of your trade or business activities. How to file 2009 taxes in 2013 You must use the home office exclusively and regularly for one or more of the following purposes. How to file 2009 taxes in 2013 As the principal place of business for one or more of your trades or businesses. How to file 2009 taxes in 2013 As a place to meet or deal with patients, clients, or customers in the normal course of one or more of your trades or businesses. How to file 2009 taxes in 2013 If your home office is a separate structure, in connection with one or more of your trades or businesses. How to file 2009 taxes in 2013 You can use your home office for more than one business activity, but you cannot use it for any nonbusiness (i. How to file 2009 taxes in 2013 e. How to file 2009 taxes in 2013 , personal) activities. How to file 2009 taxes in 2013 If you are an employee, any use of the home office in connection with your employment must be for the convenience of your employer. How to file 2009 taxes in 2013 See Rental to employer , later, if you rent part of your home to your employer. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 Tracy White is employed as a teacher. How to file 2009 taxes in 2013 Her principal place of work is the school, which provides her office space to do her school work. How to file 2009 taxes in 2013 She also has a mail order jewelry business. How to file 2009 taxes in 2013 All her work in the jewelry business is done in her home office and the office is used exclusively for that business. How to file 2009 taxes in 2013 If she meets all the other tests, she can deduct expenses for the business use of her home for the jewelry business. How to file 2009 taxes in 2013 If Tracy also uses the office for work related to her teaching, she must meet the exclusive use test for both businesses to qualify for the deduction. How to file 2009 taxes in 2013 As an employee, Tracy must also meet the convenience-of-the-employer test to qualify for the deduction. How to file 2009 taxes in 2013 She does not meet this test for her work as a teacher, so she cannot claim a deduction for the business use of her home for either activity. How to file 2009 taxes in 2013 Place To Meet Patients, Clients, or Customers If you meet or deal with patients, clients, or customers in your home in the normal course of your business, even though you also carry on business at another location, you can deduct your expenses for the part of your home used exclusively and regularly for business if you meet both the following tests. How to file 2009 taxes in 2013 You physically meet with patients, clients, or customers on your premises. How to file 2009 taxes in 2013 Their use of your home is substantial and integral to the conduct of your business. How to file 2009 taxes in 2013 Doctors, dentists, attorneys, and other professionals who maintain offices in their homes generally will meet this requirement. How to file 2009 taxes in 2013 Using your home for occasional meetings and telephone calls will not qualify you to deduct expenses for the business use of your home. How to file 2009 taxes in 2013 The part of your home you use exclusively and regularly to meet patients, clients, or customers does not have to be your principal place of business. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 June Quill, a self-employed attorney, works 3 days a week in her city office. How to file 2009 taxes in 2013 She works 2 days a week in her home office used only for business. How to file 2009 taxes in 2013 She regularly meets clients there. How to file 2009 taxes in 2013 Her home office qualifies for a business deduction because she meets clients there in the normal course of her business. How to file 2009 taxes in 2013 Separate Structure You can deduct expenses for a separate free-standing structure, such as a studio, workshop, garage, or barn, if you use it exclusively and regularly for your business. How to file 2009 taxes in 2013 The structure does not have to be your principal place of business or a place where you meet patients, clients, or customers. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 John Berry operates a floral shop in town. How to file 2009 taxes in 2013 He grows the plants for his shop in a greenhouse behind his home. How to file 2009 taxes in 2013 He uses the greenhouse exclusively and regularly in his business, so he can deduct the expenses for its use, subject to certain limitations, explained later. How to file 2009 taxes in 2013 Figuring the Deduction After you determine that you meet the tests under Qualifying for a Deduction , you can begin to figure how much you can deduct. How to file 2009 taxes in 2013 When figuring the amount you can deduct for the business use of your home, you will use either your actual expenses or a simplified method. How to file 2009 taxes in 2013 Electing to use the simplified method. How to file 2009 taxes in 2013   The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. How to file 2009 taxes in 2013 You choose whether or not to figure your deduction using the simplified method each taxable year. How to file 2009 taxes in 2013 See Using the Simplified Method , later. How to file 2009 taxes in 2013 Rental to employer. How to file 2009 taxes in 2013   If you rent part of your home to your employer and you use the rented part in performing services for your employer as an employee, your deduction for the business use of your home is limited. How to file 2009 taxes in 2013 You can deduct mortgage interest, qualified mortgage insurance premiums, real estate taxes, and personal casualty losses for the rented part, subject to any limitations. How to file 2009 taxes in 2013 However, you cannot deduct otherwise allowable trade or business expenses, business casualty losses, or depreciation related to the use of your home (or use the simplified method as an alternative to deducting these actual expenses) in performing services for your employer. How to file 2009 taxes in 2013 Using Actual Expenses If you do not or cannot elect to use the simplified method for a home, you will figure your deduction for that home using your actual expenses. How to file 2009 taxes in 2013 You will also need to figure the percentage of your home used for business and the limit on the deduction. How to file 2009 taxes in 2013 If you are an employee or a partner, or you use your home in your farming business and you file Schedule F (Form 1040), you can use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication, to help you figure your deduction. How to file 2009 taxes in 2013 If you use your home in a trade or business and you file Schedule C (Form 1040), you will use Form 8829 to figure your deduction. How to file 2009 taxes in 2013 Part-year use. How to file 2009 taxes in 2013   You cannot deduct expenses for the business use of your home incurred during any part of the year you did not use your home for business purposes. How to file 2009 taxes in 2013 For example, if you begin using part of your home for business on July 1, and you meet all the tests from that date until the end of the year, consider only your expenses for the last half of the year in figuring your allowable deduction. How to file 2009 taxes in 2013 Expenses related to tax-exempt income. How to file 2009 taxes in 2013   Generally, you cannot deduct expenses that are related to tax-exempt allowances. How to file 2009 taxes in 2013 However, if you receive a tax-exempt parsonage allowance or a tax-exempt military allowance, your expenses for mortgage interest and real estate taxes are deductible under the normal rules. How to file 2009 taxes in 2013 No deduction is allowed for other expenses related to the tax-exempt allowance. How to file 2009 taxes in 2013   If your housing is provided free of charge and the value of the housing is tax exempt, you cannot deduct the rental value of any portion of the housing. How to file 2009 taxes in 2013 Actual Expenses You must divide the expenses of operating your home between personal and business use. How to file 2009 taxes in 2013 The part of a home operating expense you can use to figure your deduction depends on both of the following. How to file 2009 taxes in 2013 Whether the expense is direct, indirect, or unrelated. How to file 2009 taxes in 2013 The percentage of your home used for business. How to file 2009 taxes in 2013 Table 1, next, describes the types of expenses you may have and the extent to which they are deductible. How to file 2009 taxes in 2013 Table 1. How to file 2009 taxes in 2013 Types of Expenses  Expense  Description  Deductibility Direct Expenses only for  the business part  of your home. How to file 2009 taxes in 2013 Deductible in full. How to file 2009 taxes in 2013 *   Examples:  Painting or repairs  only in the area  used for business. How to file 2009 taxes in 2013 Exception: May be only partially  deductible in a daycare facility. How to file 2009 taxes in 2013 See Daycare Facility , later. How to file 2009 taxes in 2013 Indirect Expenses for  keeping up and running your  entire home. How to file 2009 taxes in 2013 Deductible based on the percentage of your home used for business. How to file 2009 taxes in 2013 *   Examples:  Insurance, utilities, and  general repairs. How to file 2009 taxes in 2013   Unrelated Expenses only for  the parts of your  home not used  for business. How to file 2009 taxes in 2013 Not deductible. How to file 2009 taxes in 2013   Examples:  Lawn care or painting  a room not used  for business. How to file 2009 taxes in 2013   *Subject to the deduction limit, discussed later. How to file 2009 taxes in 2013 Form 8829 and the Worksheet To Figure the Deduction for Business Use of Your Home have separate columns for direct and indirect expenses. How to file 2009 taxes in 2013 Certain expenses are deductible whether or not you use your home for business. How to file 2009 taxes in 2013 If you qualify to deduct business use of the home expenses, use the business percentage of these expenses to figure your total business use of the home deduction. How to file 2009 taxes in 2013 These expenses include the following. How to file 2009 taxes in 2013 Real estate taxes. How to file 2009 taxes in 2013 Qualified mortgage insurance premiums. How to file 2009 taxes in 2013 Deductible mortgage interest. How to file 2009 taxes in 2013 Casualty losses. How to file 2009 taxes in 2013 Other expenses are deductible only if you use your home for business. How to file 2009 taxes in 2013 You can use the business percentage of these expenses to figure your total business use of the home deduction. How to file 2009 taxes in 2013 These expenses generally include (but are not limited to) the following. How to file 2009 taxes in 2013 Depreciation (covered under Depreciating Your Home , later). How to file 2009 taxes in 2013 Insurance. How to file 2009 taxes in 2013 Rent paid for the use of property you do not own but use in your trade or business. How to file 2009 taxes in 2013 Repairs. How to file 2009 taxes in 2013 Security system. How to file 2009 taxes in 2013 Utilities and services. How to file 2009 taxes in 2013 Real estate taxes. How to file 2009 taxes in 2013   To figure the business part of your real estate taxes, multiply the real estate taxes paid by the percentage of your home used for business. How to file 2009 taxes in 2013   For more information on the deduction for real estate taxes, see Publication 530, Tax Information for Homeowners. How to file 2009 taxes in 2013 Deductible mortgage interest. How to file 2009 taxes in 2013   To figure the business part of your deductible mortgage interest, multiply this interest by the percentage of your home used for business. How to file 2009 taxes in 2013 You can include interest on a second mortgage in this computation. How to file 2009 taxes in 2013 If your total mortgage debt is more than $1,000,000 or your home equity debt is more than $100,000, your deduction may be limited. How to file 2009 taxes in 2013 For more information on what interest is deductible, see Publication 936, Home Mortgage Interest Deduction. How to file 2009 taxes in 2013 Qualified mortgage insurance premiums. How to file 2009 taxes in 2013   To figure the business part of your qualified mortgage insurance premiums, multiply the premiums by the percentage of your home used for business. How to file 2009 taxes in 2013 You can include premiums for insurance on a second mortgage in this computation. How to file 2009 taxes in 2013 If your adjusted gross income is more than $100,000 ($50,000 if your filing status is married filing separately), your deduction may be limited. How to file 2009 taxes in 2013 For more information, see Publication 936, and Line 13 in the Instructions for Schedule A (Form 1040). How to file 2009 taxes in 2013 Casualty losses. How to file 2009 taxes in 2013    If you have a casualty loss on your home that you use for business, treat the casualty loss as a direct expense, an indirect expense, or an unrelated expense, depending on the property affected. How to file 2009 taxes in 2013 A direct expense is the loss on the portion of the property you use only in your business. How to file 2009 taxes in 2013 Use the entire loss to figure the business use of the home deduction. How to file 2009 taxes in 2013 An indirect expense is the loss on property you use for both business and personal purposes. How to file 2009 taxes in 2013 Use only the business portion to figure the deduction. How to file 2009 taxes in 2013 An unrelated expense is the loss on property you do not use in your business. How to file 2009 taxes in 2013 Do not use any of the loss to figure the deduction. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 You meet the rules to take a deduction for an office in your home that is 10% of the total area of your house. How to file 2009 taxes in 2013 A storm damages your roof. How to file 2009 taxes in 2013 This is an indirect expense as the roof is part of the whole house and is considered to be used both for business and personal purposes. How to file 2009 taxes in 2013 You would complete Form 4684, Casualties and Thefts, to report your loss. How to file 2009 taxes in 2013 You complete both section A (Personal Use Property) and section B (Business and Income-Producing Property) as your home is used both for business and personal purposes. How to file 2009 taxes in 2013 Since you use 90% of your home for personal purposes, use 90% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 2, 3, 5, and 6 of Form 4684. How to file 2009 taxes in 2013 Since you use 10% of your home for business purposes, use 10% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 20, 21, 23, and 24 of Form 4684. How to file 2009 taxes in 2013 Forms and worksheets to use. How to file 2009 taxes in 2013   If you are filing Schedule C (Form 1040), get Form 8829 and follow the instructions for casualty losses. How to file 2009 taxes in 2013 If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. How to file 2009 taxes in 2013 You will also need to get Form 4684. How to file 2009 taxes in 2013 More information. How to file 2009 taxes in 2013   For more information on casualty losses, see Publication 547, Casualties, Disasters, and Thefts. How to file 2009 taxes in 2013 Insurance. How to file 2009 taxes in 2013   You can deduct the cost of insurance that covers the business part of your home. How to file 2009 taxes in 2013 However, if your insurance premium gives you coverage for a period that extends past the end of your tax year, you can deduct only the business percentage of the part of the premium that gives you coverage for your tax year. How to file 2009 taxes in 2013 You can deduct the business percentage of the part that applies to the following year in that year. How to file 2009 taxes in 2013 Rent. How to file 2009 taxes in 2013   If you rent the home you occupy and meet the requirements for business use of the home, you can deduct part of the rent you pay. How to file 2009 taxes in 2013 To figure your deduction, multiply your rent payments by the percentage of your home used for business. How to file 2009 taxes in 2013   If you own your home, you cannot deduct the fair rental value of your home. How to file 2009 taxes in 2013 However, see Depreciating Your Home , later. How to file 2009 taxes in 2013 Repairs. How to file 2009 taxes in 2013   The cost of repairs that relate to your business, including labor (other than your own labor), is a deductible expense. How to file 2009 taxes in 2013 For example, a furnace repair benefits the entire home. How to file 2009 taxes in 2013 If you use 10% of your home for business, you can deduct 10% of the cost of the furnace repair. How to file 2009 taxes in 2013   Repairs keep your home in good working order over its useful life. How to file 2009 taxes in 2013 Examples of common repairs are patching walls and floors, painting, wallpapering, repairing roofs and gutters, and mending leaks. How to file 2009 taxes in 2013 However, repairs are sometimes treated as a permanent improvement and are not deductible. How to file 2009 taxes in 2013 See Permanent improvements , later, under Depreciating Your Home. How to file 2009 taxes in 2013 Security system. How to file 2009 taxes in 2013   If you install a security system that protects all the doors and windows in your home, you can deduct the business part of the expenses you incur to maintain and monitor the system. How to file 2009 taxes in 2013 You also can take a depreciation deduction for the part of the cost of the security system relating to the business use of your home. How to file 2009 taxes in 2013 Utilities and services. How to file 2009 taxes in 2013   Expenses for utilities and services, such as electricity, gas, trash removal, and cleaning services, are primarily personal expenses. How to file 2009 taxes in 2013 However, if you use part of your home for business, you can deduct the business part of these expenses. How to file 2009 taxes in 2013 Generally, the business percentage for utilities is the same as the percentage of your home used for business. How to file 2009 taxes in 2013 Telephone. How to file 2009 taxes in 2013   The basic local telephone service charge, including taxes, for the first telephone line into your home (i. How to file 2009 taxes in 2013 e. How to file 2009 taxes in 2013 , landline) is a nondeductible personal expense. How to file 2009 taxes in 2013 However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. How to file 2009 taxes in 2013 Do not include these expenses as a cost of using your home for business. How to file 2009 taxes in 2013 Deduct these charges separately on the appropriate form or schedule. How to file 2009 taxes in 2013 For example, if you file Schedule C (Form 1040), deduct these expenses on line 25, Utilities (instead of line 30, Expenses for business use of your home). How to file 2009 taxes in 2013 Depreciating Your Home If you own your home and qualify to deduct expenses for its business use, you can claim a deduction for depreciation. How to file 2009 taxes in 2013 Depreciation is an allowance for the wear and tear on the part of your home used for business. How to file 2009 taxes in 2013 You cannot depreciate the cost or value of the land. How to file 2009 taxes in 2013 You recover its cost when you sell or otherwise dispose of the property. How to file 2009 taxes in 2013 Before you figure your depreciation deduction, you need to know the following information. How to file 2009 taxes in 2013 The month and year you started using your home for business. How to file 2009 taxes in 2013 The adjusted basis and fair market value of your home (excluding land) at the time you began using it for business. How to file 2009 taxes in 2013 The cost of any improvements before and after you began using the property for business. How to file 2009 taxes in 2013 The percentage of your home used for business. How to file 2009 taxes in 2013 See Business Percentage , later. How to file 2009 taxes in 2013 Adjusted basis defined. How to file 2009 taxes in 2013   The adjusted basis of your home is generally its cost, plus the cost of any permanent improvements you made to it, minus any casualty losses or depreciation deducted in earlier tax years. How to file 2009 taxes in 2013 For a discussion of adjusted basis, see Publication 551. How to file 2009 taxes in 2013 Permanent improvements. How to file 2009 taxes in 2013   A permanent improvement increases the value of property, adds to its life, or gives it a new or different use. How to file 2009 taxes in 2013 Examples of improvements are replacing electric wiring or plumbing, adding a new roof or addition, paneling, or remodeling. How to file 2009 taxes in 2013    You must carefully distinguish between repairs and improvements. How to file 2009 taxes in 2013 See Repairs , earlier, under Actual Expenses. How to file 2009 taxes in 2013 You also must keep accurate records of these expenses. How to file 2009 taxes in 2013 These records will help you decide whether an expense is a deductible or a capital (added to the basis) expense. How to file 2009 taxes in 2013 However, if you make repairs as part of an extensive remodeling or restoration of your home, the entire job is an improvement. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 You buy an older home and fix up two rooms as a beauty salon. How to file 2009 taxes in 2013 You patch the plaster on the ceilings and walls, paint, repair the floor, install an outside door, and install new wiring, plumbing, and other equipment. How to file 2009 taxes in 2013 Normally, the patching, painting, and floor work are repairs and the other expenses are permanent improvements. How to file 2009 taxes in 2013 However, because the work gives your property a new use, the entire remodeling job is a permanent improvement and its cost is added to the basis of the property. How to file 2009 taxes in 2013 You cannot deduct any portion of it as a repair expense. How to file 2009 taxes in 2013 Adjusting for depreciation deducted in earlier years. How to file 2009 taxes in 2013   Decrease the basis of your property by the depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you properly selected. How to file 2009 taxes in 2013 If you deducted less depreciation than you could have under the method you selected, decrease the basis by the amount you could have deducted under that method. How to file 2009 taxes in 2013 If you did not deduct any depreciation, decrease the basis by the amount you could have deducted. How to file 2009 taxes in 2013   If you deducted more depreciation than you should have, decrease your basis by the amount you should have deducted, plus the part of the excess depreciation you deducted that actually decreased your tax liability for any year. How to file 2009 taxes in 2013   If you deducted the incorrect amount of depreciation, see Publication 946. How to file 2009 taxes in 2013 Fair market value defined. How to file 2009 taxes in 2013   The fair market value of your home is the price at which the 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. How to file 2009 taxes in 2013 Sales of similar property, on or about the date you begin using your home for business, may be helpful in determining the property's fair market value. How to file 2009 taxes in 2013 Figuring the depreciation deduction for the current year. How to file 2009 taxes in 2013   If you began using your home for business before 2013, continue to use the same depreciation method you used in past tax years. How to file 2009 taxes in 2013   If you began using your home for business for the first time in 2013, depreciate the business part as nonresidential real property under the modified accelerated cost recovery system (MACRS). How to file 2009 taxes in 2013 Under MACRS, nonresidential real property is depreciated using the straight line method over 39 years. How to file 2009 taxes in 2013 For more information on MACRS and other methods of depreciation, see Publication 946. How to file 2009 taxes in 2013   To figure the depreciation deduction, you must first figure the part of the cost of your home that can be depreciated (depreciable basis). How to file 2009 taxes in 2013 The depreciable basis is figured by multiplying the percentage of your home used for business by the smaller of the following. How to file 2009 taxes in 2013 The adjusted basis of your home (excluding land) on the date you began using your home for business. How to file 2009 taxes in 2013 The fair market value of your home (excluding land) on the date you began using your home for business. How to file 2009 taxes in 2013 Depreciation table. How to file 2009 taxes in 2013   If 2013 was the first year you used your home for business, you can figure your 2013 depreciation for the business part of your home by using the appropriate percentage from the following table. How to file 2009 taxes in 2013 Table 2. How to file 2009 taxes in 2013 MACRS Percentage Table for 39-Year Nonresidential Real Property Month First Used for Business Percentage To Use 1 2. How to file 2009 taxes in 2013 461% 2 2. How to file 2009 taxes in 2013 247% 3 2. How to file 2009 taxes in 2013 033% 4 1. How to file 2009 taxes in 2013 819% 5 1. How to file 2009 taxes in 2013 605% 6 1. How to file 2009 taxes in 2013 391% 7 1. How to file 2009 taxes in 2013 177% 8 0. How to file 2009 taxes in 2013 963% 9 0. How to file 2009 taxes in 2013 749% 10 0. How to file 2009 taxes in 2013 535% 11 0. How to file 2009 taxes in 2013 321% 12 0. How to file 2009 taxes in 2013 107%   Multiply the depreciable basis of the business part of your home by the percentage from the table for the first month you use your home for business. How to file 2009 taxes in 2013 See Publication 946 for the percentages for the remaining tax years of the recovery period. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 In May, George Miller began to use one room in his home exclusively and regularly to meet clients. How to file 2009 taxes in 2013 This room is 8% of the square footage of his home. How to file 2009 taxes in 2013 He bought the home in 2003 for $125,000. How to file 2009 taxes in 2013 He determined from his property tax records that his adjusted basis in the house (exclusive of land) is $115,000. How to file 2009 taxes in 2013 In May, the house had a fair market value of $165,000. How to file 2009 taxes in 2013 He multiplies his adjusted basis of $115,000 (which is less than the fair market value) by 8%. How to file 2009 taxes in 2013 The result is $9,200, his depreciable basis for the business part of the house. How to file 2009 taxes in 2013 George files his return based on the calendar year. How to file 2009 taxes in 2013 May is the 5th month of his tax year. How to file 2009 taxes in 2013 He multiplies his depreciable basis of $9,200 by 1. How to file 2009 taxes in 2013 605% (. How to file 2009 taxes in 2013 01605), the percentage from the table for the 5th month. How to file 2009 taxes in 2013 His depreciation deduction is $147. How to file 2009 taxes in 2013 66. How to file 2009 taxes in 2013 Depreciating permanent improvements. How to file 2009 taxes in 2013   Add the costs of permanent improvements made before you began using your home for business to the basis of your property. How to file 2009 taxes in 2013 Depreciate these costs as part of the cost of your home as explained earlier. How to file 2009 taxes in 2013 The costs of improvements made after you begin using your home for business (that affect the business part of your home, such as a new roof) are depreciated separately. How to file 2009 taxes in 2013 Multiply the cost of the improvement by the business-use percentage and depreciate the result over the recovery period that would apply to your home if you began using it for business at the same time as the improvement. How to file 2009 taxes in 2013 For improvements made this year, the recovery period is 39 years. How to file 2009 taxes in 2013 For the percentage to use for the first year, see Table 2, earlier. How to file 2009 taxes in 2013 For more information on recovery periods, see Publication 946. How to file 2009 taxes in 2013 Business Percentage To find the business percentage, compare the size of the part of your home that you use for business to your whole house. How to file 2009 taxes in 2013 Use the resulting percentage to figure the business part of the expenses for operating your entire home. How to file 2009 taxes in 2013 You can use any reasonable method to determine the business percentage. How to file 2009 taxes in 2013 The following are two commonly used methods for figuring the percentage. How to file 2009 taxes in 2013 Divide the area (length multiplied by the width) used for business by the total area of your home. How to file 2009 taxes in 2013 If the rooms in your home are all about the same size, you can divide the number of rooms used for business by the total number of rooms in your home. How to file 2009 taxes in 2013 Example 1. How to file 2009 taxes in 2013 Your office is 240 square feet (12 feet × 20 feet). How to file 2009 taxes in 2013 Your home is 1,200 square feet. How to file 2009 taxes in 2013 Your office is 20% (240 ÷ 1,200) of the total area of your home. How to file 2009 taxes in 2013 Your business percentage is 20%. How to file 2009 taxes in 2013 Example 2. How to file 2009 taxes in 2013 You use one room in your home for business. How to file 2009 taxes in 2013 Your home has 10 rooms, all about equal size. How to file 2009 taxes in 2013 Your office is 10% (1 ÷ 10) of the total area of your home. How to file 2009 taxes in 2013 Your business percentage is 10%. How to file 2009 taxes in 2013 Use lines 1-7 of Form 8829, or lines 1-3 on the Worksheet To Figure the Deduction for Business Use of Your Home (near the end of this publication) to figure your business percentage. How to file 2009 taxes in 2013 Deduction Limit If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. How to file 2009 taxes in 2013 If your gross income from the business use of your home is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. How to file 2009 taxes in 2013 Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation of your home (with depreciation of your home taken last), that are allocable to the business, is limited to the gross income from the business use of your home minus the sum of the following. How to file 2009 taxes in 2013 The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). How to file 2009 taxes in 2013 These expenses are discussed in detail under Actual Expenses , earlier. How to file 2009 taxes in 2013 The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. How to file 2009 taxes in 2013 If you are self-employed, do not include in (2) above your deduction for one-half of your self-employment tax. How to file 2009 taxes in 2013 Carryover of unallowed expenses. How to file 2009 taxes in 2013   If your deductions are greater than the current year's limit, you can carry over the excess to the next year in which you use actual expenses. How to file 2009 taxes in 2013 They are subject to the deduction limit for that year, whether or not you live in the same home during that year. How to file 2009 taxes in 2013 Figuring the deduction limit and carryover. How to file 2009 taxes in 2013   If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. How to file 2009 taxes in 2013 If you file Schedule C (Form 1040), figure your deduction limit and carryover on Form 8829. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 You meet the requirements for deducting expenses for the business use of your home. How to file 2009 taxes in 2013 You use 20% of your home for business. How to file 2009 taxes in 2013 In 2013, your business expenses and the expenses for the business use of your home are deducted from your gross income in the following order. How to file 2009 taxes in 2013    Gross income from business $6,000 Minus:   Deductible mortgage interest and real estate taxes (20%) 3,000 Business expenses not related to the use of your home (100%) (business phone, supplies, and depreciation on equipment) 2,000 Deduction limit $1,000 Minus other expenses allocable to business use of home:   Maintenance, insurance, and utilities (20%) 800 Depreciation allowed (20% = $1,600 allowable, but subject to balance of deduction limit) 200 Other expenses up to the deduction limit $1,000 Depreciation carryover to 2014 ($1,600 − $200) (subject to deduction limit in 2014) $1,400   You can deduct all of the business part of your deductible mortgage interest and real estate taxes ($3,000). How to file 2009 taxes in 2013 You also can deduct all of your business expenses not related to the use of your home ($2,000). How to file 2009 taxes in 2013 Additionally, you can deduct all of the business part of your expenses for maintenance, insurance, and utilities, because the total ($800) is less than the $1,000 deduction limit. How to file 2009 taxes in 2013 Your deduction for depreciation for the business use of your home is limited to $200 ($1,000 minus $800) because of the deduction limit. How to file 2009 taxes in 2013 You can carry over the $1,400 balance and add it to your depreciation for 2014, subject to your deduction limit in 2014. How to file 2009 taxes in 2013 More than one place of business. How to file 2009 taxes in 2013   If part of the gross income from your trade or business is from the business use of part of your home and part is from a place other than your home, you must determine the part of your gross income from the business use of your home before you figure the deduction limit. How to file 2009 taxes in 2013 In making this determination, consider the time you spend at each location, the business investment in each location, and any other relevant facts and circumstances. How to file 2009 taxes in 2013 If your home office qualifies as your principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. How to file 2009 taxes in 2013 For more information on transportation costs, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. How to file 2009 taxes in 2013 Using the Simplified Method The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. How to file 2009 taxes in 2013 In most cases, you will figure your deduction by multiplying $5, the prescribed rate, by the area of your home used for a qualified business use. How to file 2009 taxes in 2013 The area you use to figure your deduction is limited to 300 square feet. How to file 2009 taxes in 2013 See Simplified Amount , later, for information about figuring the amount of the deduction. How to file 2009 taxes in 2013 For more information about the simplified method, see Revenue Procedure 2013-13, 2013-06 I. How to file 2009 taxes in 2013 R. How to file 2009 taxes in 2013 B. How to file 2009 taxes in 2013 478, available at www. How to file 2009 taxes in 2013 irs. How to file 2009 taxes in 2013 gov/irb/2013-06_IRB/ar09. How to file 2009 taxes in 2013 html. How to file 2009 taxes in 2013 Actual expenses and depreciation of your home. How to file 2009 taxes in 2013   If you elect to use the simplified method, you cannot deduct any actual expenses for the business except for business expenses that are not related to the use of the home. How to file 2009 taxes in 2013 You also cannot deduct any depreciation (including any additional first-year depreciation) or section 179 expense for the portion of the home that is used for a qualified business use. How to file 2009 taxes in 2013 The depreciation deduction allowable for that portion of the home is deemed to be zero for a year you use the simplified method. How to file 2009 taxes in 2013 If you figure your deduction for business use of the home using actual expenses in a subsequent year, you will have to use the appropriate optional depreciation table for MACRS to figure your depreciation. How to file 2009 taxes in 2013 More information. How to file 2009 taxes in 2013   For more information about claiming depreciation in a subsequent year, see Revenue Procedure 2013-13, 2013-06 I. How to file 2009 taxes in 2013 R. How to file 2009 taxes in 2013 B. How to file 2009 taxes in 2013 478, available at www. How to file 2009 taxes in 2013 irs. How to file 2009 taxes in 2013 gov/irb/2013-06_IRB/ar09. How to file 2009 taxes in 2013 html. How to file 2009 taxes in 2013 See Publication 946 for the optional depreciation tables Although you cannot deduct any depreciation or section 179 expense for the portion of your home used for a qualified business use, you may still claim depreciation or the section 179 expense deduction on other assets used in the business (for example, furniture and equipment). How to file 2009 taxes in 2013 Expenses deductible without regard to business use. How to file 2009 taxes in 2013   When using the simplified method, treat as personal expenses those business expenses related to the use of the home that are deductible without regard to whether there is a qualified business use of the home. How to file 2009 taxes in 2013 These expenses include mortgage interest, real estate taxes, and casualty losses, subject to any limitations. How to file 2009 taxes in 2013 See Where To Deduct , later. How to file 2009 taxes in 2013 If you also rent part of your home, you must still allocate these expenses between rental use and personal use (for this purpose, personal use includes business use reported using the simplified method). How to file 2009 taxes in 2013 No deduction of carryover of actual expenses. How to file 2009 taxes in 2013   If you used actual expenses to figure your deduction for business use of the home in a prior year and your deduction was limited, you cannot deduct the disallowed amount carried over from the prior year during a year you figure your deduction using the simplified method. How to file 2009 taxes in 2013 Instead, you will continue to carry over the disallowed amount to the next year that you use actual expenses to figure your deduction. How to file 2009 taxes in 2013 Electing the Simplified Method You choose whether or not to figure your deduction using the simplified method each taxable year. How to file 2009 taxes in 2013 Make the election for a home by using the simplified method to figure the deduction for the qualified business use of that home on a timely filed, original federal income tax return. How to file 2009 taxes in 2013 An election for a taxable year, once made, is irrevocable. How to file 2009 taxes in 2013 A change from using the simplified method in one year to actual expenses in a succeeding taxable year, or vice-versa, is not a change in method of accounting and does not require the consent of the Commissioner. How to file 2009 taxes in 2013 Shared use. How to file 2009 taxes in 2013   If you share your home with someone else who also uses the home in a business that qualifies for this deduction, each of you make your own election. How to file 2009 taxes in 2013 More than one qualified business use. How to file 2009 taxes in 2013   If you conduct more than one business that qualifies for this deduction in your home, your election to use the simplified method applies to all your qualified business uses of that home. How to file 2009 taxes in 2013 More than one home. How to file 2009 taxes in 2013   If you used more than one home during the year (for example, you moved during the year), you can elect to use the simplified method for only one of the homes. How to file 2009 taxes in 2013 You must figure the deduction for any other home using actual expenses. How to file 2009 taxes in 2013 Simplified Amount Your deduction for the qualified business use of a home is the sum of each amount you figure for a separate qualified business use of your home. How to file 2009 taxes in 2013 To figure your deduction for the business use of a home using the simplified method, you will need to know the following information for each qualified business use of the home. How to file 2009 taxes in 2013 The allowable area of your home used in conducting the business. How to file 2009 taxes in 2013 If you did not conduct the business for the entire year in the home or the area changed during the year, you will need to know the allowable area you used and the number of days you conducted the business for each month. How to file 2009 taxes in 2013 The gross income from the business use of your home. How to file 2009 taxes in 2013 The amount of the business expenses that are not related to the use of your home. How to file 2009 taxes in 2013 If the qualified business use is for a daycare facility that uses space in your home on a regular (but not exclusive) basis, you will also need to know the percentage of time that part of your home is used for daycare. How to file 2009 taxes in 2013 To figure the amount you can deduct for qualified business use of your home using the simplified method, follow these 3 steps. How to file 2009 taxes in 2013 Multiply the allowable area by $5 (or less than $5 if the qualified business use is for a daycare that uses space in your home on a regular, but not exclusive, basis). How to file 2009 taxes in 2013 See Allowable area and Space used regularly for daycare , later. How to file 2009 taxes in 2013 Subtract the expenses from the business that are not related to the use of the home from the gross income related to the business use of the home. How to file 2009 taxes in 2013 If these expenses are greater than the gross income from the business use of the home, then you cannot take a deduction for this business use of the home. How to file 2009 taxes in 2013 See Gross income limitation , later. How to file 2009 taxes in 2013 Take the smaller of the amounts from (1) and (2). How to file 2009 taxes in 2013 This is the amount you can deduct for this qualified business use of your home using the simplified method. How to file 2009 taxes in 2013 If you are an employee or a partner, or you use your home in your farming business and file Schedule F (Form 1040), you can use the Simplified Method Worksheet, near the end of this publication, to help you figure your deduction. How to file 2009 taxes in 2013 If you use your home in a trade or business and you file Schedule C (Form 1040), you will use the Simplified Method Worksheet in your Instructions for Schedule C to figure your deduction. How to file 2009 taxes in 2013 Allowable area. How to file 2009 taxes in 2013   In most cases, the allowable area is the smaller of the actual area (in square feet) of your home used in conducting the business and 300 square feet. How to file 2009 taxes in 2013 Your allowable area may be smaller if you conducted the business as a qualified joint venture with your spouse, the area used by the business was shared with another qualified business use, you used the home for the business for only part of the year, or the area used by the business changed during the year. How to file 2009 taxes in 2013 You can use the Area Adjustment Worksheet (for simplified method), near the end of this publication, to help you figure your allowable area for a qualified business use. How to file 2009 taxes in 2013 Area used by a qualified joint venture. How to file 2009 taxes in 2013   If the qualified business use of the home is also a qualified joint venture, you and your spouse will figure the deduction for the business use separately. How to file 2009 taxes in 2013 Split the actual area used in conducting business between you and your spouse in the same manner you split your other tax attributes. How to file 2009 taxes in 2013 Then, each spouse will figure the allowable area separately. How to file 2009 taxes in 2013 For more information about qualified joint ventures, see Qualified Joint Venture in the Instructions for Schedule C. How to file 2009 taxes in 2013 Shared use. How to file 2009 taxes in 2013   If you share your home with someone else who uses the home to conduct business that also qualifies for this deduction, you may not include the same square feet to figure your deduction as the other person. How to file 2009 taxes in 2013 You must allocate the shared space between you and the other person in a reasonable manner. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 Kristin and Lindsey are roommates. How to file 2009 taxes in 2013 Kristin uses 300 square feet of their home for a qualified business use. How to file 2009 taxes in 2013 Lindsey uses 200 square feet of their home for a separate qualified business use. How to file 2009 taxes in 2013 The qualified business uses share 100 square feet. How to file 2009 taxes in 2013 In addition to the portion that they do not share, Kristin and Lindsey can both claim 50 of the 100 square feet or divide the 100 square feet between them in any reasonable manner. How to file 2009 taxes in 2013 If divided evenly, Kristin could claim 250 square feet using the simplified method and Lindsey could claim 150 square feet. How to file 2009 taxes in 2013 More than one qualified business use. How to file 2009 taxes in 2013   If you conduct more than one business qualifying for the deduction, you are limited to a maximum of 300 square feet for all of the businesses. How to file 2009 taxes in 2013 Allocate the actual square footage used (up to the maximum of 300 square feet) among your qualified business uses in a reasonable manner. How to file 2009 taxes in 2013 However, do not allocate more square feet to a qualified business use than you actually use for that business. How to file 2009 taxes in 2013 Rental use. How to file 2009 taxes in 2013   The simplified method does not apply to rental use. How to file 2009 taxes in 2013 A rental use that qualifies for the deduction must be figured using actual expenses. How to file 2009 taxes in 2013 If the rental use and a qualified business use share the same area, you will have to allocate the actual area used between the two uses. How to file 2009 taxes in 2013 You cannot use the same area to figure a deduction for the qualified business use as you are using to figure the deduction for the rental use. How to file 2009 taxes in 2013 Part-year use or area changes. How to file 2009 taxes in 2013   If your qualified business use was for a portion of the taxable year (for example, a seasonal business or a business that begins during the taxable year) or you changed the square footage of your qualified business use, your deduction is limited to the average monthly allowable square footage. How to file 2009 taxes in 2013 You calculate the average monthly allowable square footage by adding the amount of allowable square feet you used in each month and dividing the sum by 12. How to file 2009 taxes in 2013 When determining the average monthly allowable square footage, you cannot take more than 300 square feet into account for any one month. How to file 2009 taxes in 2013 Additionally, if your qualified business use was less than 15 days in a month, you must use -0- for that month. How to file 2009 taxes in 2013 Example 1. How to file 2009 taxes in 2013 Andy files his federal income tax return on a calendar year basis. How to file 2009 taxes in 2013 On July 20, he began using 420 square feet of his home for a qualified business use. How to file 2009 taxes in 2013 He continued to use the 420 square feet until the end of the year. How to file 2009 taxes in 2013 His average monthly allowable square footage is 125 square feet, which is figured using 300 square feet for each month August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 0 + 0 + 0 + 300 + 300 + 300 + 300 + 300)/12). How to file 2009 taxes in 2013 Example 2. How to file 2009 taxes in 2013 Amy files her federal income tax return on a calendar year basis. How to file 2009 taxes in 2013 On April 20, she began using 100 square feet of her home for a qualified business use. How to file 2009 taxes in 2013 On August 5, she expanded the area of her qualified use to 330 square feet. How to file 2009 taxes in 2013 Amy continued to use the 330 square feet until the end of the year. How to file 2009 taxes in 2013 Her average monthly allowable square footage is 150 square feet, which is figured using 100 square feet for May through July and 300 square feet for August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 100 + 100 +100 + 300 + 300 + 300 + 300 + 300)/12). How to file 2009 taxes in 2013 Gross income limitation. How to file 2009 taxes in 2013   Your deduction for business use of the home is limited to an amount equal to the gross income derived from the qualified business use of the home reduced by the business deductions that are unrelated to the use of your home. How to file 2009 taxes in 2013 If the business deductions that are unrelated to the use of your home are greater than the gross income derived from the qualified business use of your home, then you cannot take a deduction for this qualified business use of your home. How to file 2009 taxes in 2013 Business expenses not related to use of the home. How to file 2009 taxes in 2013   These expenses relate to the business activity in the home, but not to the use of the home itself. How to file 2009 taxes in 2013 You can still deduct business expenses that are unrelated to the use of the home. How to file 2009 taxes in 2013 See Where To Deduct , later. How to file 2009 taxes in 2013 Examples of business expenses that are unrelated to the use of the home are advertising, wages, supplies, dues, and depreciation for equipment. How to file 2009 taxes in 2013 Space used regularly for daycare. How to file 2009 taxes in 2013   If you do not use the area of your home exclusively for daycare, you must reduce the prescribed rate (maximum $5 per square foot) before figuring your deduction. How to file 2009 taxes in 2013 The reduced rate will equal the prescribed rate times a fraction. How to file 2009 taxes in 2013 The numerator of the fraction is the number of hours that the space was used during the year for daycare and the denominator is the total number of hours during the year that the space was available for all uses. How to file 2009 taxes in 2013 You can use the Daycare Facility Worksheet (for simplified method), near the end of this publication, to help you figure the reduced rate. How to file 2009 taxes in 2013    If you used at least 300 square feet for daycare regularly and exclusively during the year, then you do not need to reduce the prescribed rate or complete the Daycare Facility Worksheet. How to file 2009 taxes in 2013 Daycare Facility If you use space in your home on a regular basis for providing daycare, you may be able to claim a deduction for that part of your home even if you use the same space for nonbusiness purposes. How to file 2009 taxes in 2013 To qualify for this exception to the exclusive use rule, you must meet both of the following requirements. How to file 2009 taxes in 2013 You must be in the trade or business of providing daycare for children, persons age 65 or older, or persons who are physically or mentally unable to care for themselves. How to file 2009 taxes in 2013 You must have applied for, been granted, or be exempt from having, a license, certification, registration, or approval as a daycare center or as a family or group daycare home under state law. How to file 2009 taxes in 2013 You do not meet this requirement if your application was rejected or your license or other authorization was revoked. How to file 2009 taxes in 2013 Figuring the deduction. How to file 2009 taxes in 2013   If you elect to use the simplified method for your home, figure your deduction as described earlier in Using the Simplified Method under Figuring the Deduction. How to file 2009 taxes in 2013    If you are figuring your deduction using actual expenses and you regularly use part of your home for daycare, figure what part is used for daycare, as explained in Business Percentage , earlier, under Figuring the Deduction. How to file 2009 taxes in 2013 If you also use that part exclusively for daycare, deduct all the allocable expenses, subject to the deduction limit, as explained earlier. How to file 2009 taxes in 2013   If the use of part of your home as a daycare facility is regular, but not exclusive, you must figure the percentage of time that part of your home is used for daycare. How to file 2009 taxes in 2013 A room that is available for use throughout each business day and that you regularly use in your business is considered to be used for daycare throughout each business day. How to file 2009 taxes in 2013 You do not have to keep records to show the specific hours the area was used for business. How to file 2009 taxes in 2013 You can use the area occasionally for personal reasons. How to file 2009 taxes in 2013 However, a room you use only occasionally for business does not qualify for the deduction. How to file 2009 taxes in 2013 To find the percentage of time you actually use your home for business, compare the total time used for business to the total time that part of your home can be used for all purposes. How to file 2009 taxes in 2013 You can compare the hours of business use in a week with the number of hours in a week (168). How to file 2009 taxes in 2013 Or you can compare the hours of business use for the year with the number of hours in the year (8,760 in 2013). How to file 2009 taxes in 2013 If you started or stopped using your home for daycare in 2013, you must prorate the number of hours based on the number of days the home was available for daycare. How to file 2009 taxes in 2013 Example 1. How to file 2009 taxes in 2013 Mary Lake used her basement to operate a daycare business for children. How to file 2009 taxes in 2013 She figures the business percentage of the basement as follows. How to file 2009 taxes in 2013 Square footage of the basement Square footage of her home = 1,600 3,200 = 50%           She used the basement for daycare an average of 12 hours a day, 5 days a week, for 50 weeks a year. How to file 2009 taxes in 2013 During the other 12 hours a day, the family could use the basement. How to file 2009 taxes in 2013 She figures the percentage of time the basement was used for daycare as follows. How to file 2009 taxes in 2013 Number of hours used for daycare (12 x 5 x 50) Total number of hours in the year (24 x 365) = 3,000 8,760 = 34. How to file 2009 taxes in 2013 25%           Mary can deduct 34. How to file 2009 taxes in 2013 25% of any direct expenses for the basement. How to file 2009 taxes in 2013 However, because her indirect expenses are for the entire house, she can deduct only 17. How to file 2009 taxes in 2013 13% of the indirect expenses. How to file 2009 taxes in 2013 She figures the percentage for her indirect expenses as follows. How to file 2009 taxes in 2013 Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 34. How to file 2009 taxes in 2013 25% Percentage for indirect expenses 17. How to file 2009 taxes in 2013 13% Mary completes Form 8829, Part I, figuring the percentage of her home used for business, including the percentage of time the basement was used. How to file 2009 taxes in 2013 In Part II, Mary figures her deductible expenses. How to file 2009 taxes in 2013 She uses the following information to complete Part II. How to file 2009 taxes in 2013 Gross income from her daycare business $50,000 Expenses not related to the business use of the home $25,000 Tentative profit $25,000 Rent $8,400 Utilities $850 Painting the basement $500 Mary enters her tentative profit, $25,000, on line 8. How to file 2009 taxes in 2013 (This figure is the same as the amount on line 29 of her Schedule C (Form 1040). How to file 2009 taxes in 2013 ) The expenses she paid for rent and utilities relate to her entire home. How to file 2009 taxes in 2013 Therefore, she enters the amount paid for rent on line 18, column (b), and the amount paid for utilities on line 20, column (b). How to file 2009 taxes in 2013 She shows the total of these expenses on line 22, column (b). How to file 2009 taxes in 2013 For line 23, she multiplies the amount on line 22, column (b) by the percentage on line 7 and enters the result, $1,585. How to file 2009 taxes in 2013 Mary paid $500 to have the basement painted. How to file 2009 taxes in 2013 The painting is a direct expense. How to file 2009 taxes in 2013 However, because she did not use the basement exclusively for daycare, she must multiply $500 by the percentage of time the basement was used for daycare (34. How to file 2009 taxes in 2013 25% – line 6). How to file 2009 taxes in 2013 She enters $171 (34. How to file 2009 taxes in 2013 25% × $500) on line 19, column (a). How to file 2009 taxes in 2013 She adds line 22, column (a), and line 23 and enters $1,756 ($171 + $1,585) on line 25. How to file 2009 taxes in 2013 This is less than her deduction limit (line 15), so she can deduct the entire amount. How to file 2009 taxes in 2013 She follows the instructions to complete the rest of Part II and enters $1,756 on lines 33 and 35. How to file 2009 taxes in 2013 She then carries the $1,756 to line 30 of her Schedule C (Form 1040). How to file 2009 taxes in 2013 Example 2. How to file 2009 taxes in 2013 Assume the same facts as in Example 1 except that Mary also has another room that was available each business day for children to take naps in. How to file 2009 taxes in 2013 Although she did not keep a record of the number of hours the room was actually used for naps, it was used for part of each business day. How to file 2009 taxes in 2013 Since the room was available for business use during regular operating hours each business day and was used regularly in the business, it is considered used for daycare throughout each business day. How to file 2009 taxes in 2013 The basement and room are 60% of the total area of her home. How to file 2009 taxes in 2013 In figuring her expenses, 34. How to file 2009 taxes in 2013 25% of any direct expenses for the basement and room are deductible. How to file 2009 taxes in 2013 In addition, 20. How to file 2009 taxes in 2013 55% (34. How to file 2009 taxes in 2013 25% × 60%) of her indirect expenses are deductible. How to file 2009 taxes in 2013 Example 3. How to file 2009 taxes in 2013 Assume the same facts as in Example 1 except that Mary stopped using her home for a daycare facility on June 24, 2013. How to file 2009 taxes in 2013 She used the basement for daycare an average of 12 hours a day, 5 days a week, but for only 25 weeks of the year. How to file 2009 taxes in 2013 During the other 12 hours a day, the family could still use the basement. How to file 2009 taxes in 2013 She figures the percentage of time the basement was used for business as follows. How to file 2009 taxes in 2013 Number of hours used for daycare (12 x 5 x 25) Total number of hours during period used (24 x 175) = 1,500 4,200 = 35. How to file 2009 taxes in 2013 71%           Mary can deduct 35. How to file 2009 taxes in 2013 71% of any direct expenses for the basement. How to file 2009 taxes in 2013 However, because her indirect expenses are for the entire house, she can deduct only 17. How to file 2009 taxes in 2013 86% of the indirect expenses. How to file 2009 taxes in 2013 She figures the percentage for her indirect expenses as follows. How to file 2009 taxes in 2013 Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 35. How to file 2009 taxes in 2013 71% Percentage for indirect expenses 17. How to file 2009 taxes in 2013 86% Meals. How to file 2009 taxes in 2013   If you provide food for your daycare recipients, do not include the expense as a cost of using your home for business. How to file 2009 taxes in 2013 Claim it as a separate deduction on your Schedule C (Form 1040). How to file 2009 taxes in 2013 You can never deduct the cost of food consumed by you or your family. How to file 2009 taxes in 2013 You can deduct as a business expense 100% of the actual cost of food consumed by your daycare recipients (see Standard meal and snack rates , later, for an optional method for eligible children) and generally only 50% of the cost of food consumed by your employees. How to file 2009 taxes in 2013 However, you can deduct 100% of the cost of food consumed by your employees if its value can be excluded from their wages as a de minimis fringe benefit. How to file 2009 taxes in 2013 For more information on meals that meet these requirements, see Meals in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. How to file 2009 taxes in 2013   If you deduct the actual cost of food for your daycare business, keep a separate record (with receipts) of your family's food costs. How to file 2009 taxes in 2013   Reimbursements you receive from a sponsor under the Child and Adult Care Food Program of the Department of Agriculture are taxable only to the extent they exceed your expenses for food for eligible children. How to file 2009 taxes in 2013 If your reimbursements are more than your expenses for food, show the difference as income in Part I of Schedule C (Form 1040). How to file 2009 taxes in 2013 If your food expenses are greater than the reimbursements, show the difference as an expense in Part V of Schedule C (Form 1040). How to file 2009 taxes in 2013 Do not include payments or expenses for your own children if they are eligible for the program. How to file 2009 taxes in 2013 Follow this procedure even if you receive a Form 1099-MISC, Miscellaneous Income, reporting a payment from the sponsor. How to file 2009 taxes in 2013 Standard meal and snack rates. How to file 2009 taxes in 2013   If you qualify as a family daycare provider, you can use the standard meal and snack rates, instead of actual costs, to compute the deductible cost of meals and snacks provided to eligible children. How to file 2009 taxes in 2013 For these purposes: A family daycare provider is a person engaged in the business of providing family daycare. How to file 2009 taxes in 2013 Family daycare is childcare provided to eligible children in the home of the family daycare provider. How to file 2009 taxes in 2013 The care must be non-medical, not involve a transfer of legal custody, and generally last less than 24 hours each day. How to file 2009 taxes in 2013 Eligible children are minor children receiving family daycare in the home of the family daycare provider. How to file 2009 taxes in 2013 Eligible children do not include children who are full-time or part-time residents in the home where the childcare is provided or children whose parents or guardians are residents of the same home. How to file 2009 taxes in 2013 Eligible children do not include children who receive daycare services for personal reasons of the provider. How to file 2009 taxes in 2013 For example, if a provider provides daycare services for a relative as a favor to that relative, that child is not an eligible child. How to file 2009 taxes in 2013   You can compute the deductible cost of each meal and snack you actually purchased and served to an eligible child during the time period you provided family daycare using the standard meal and snack rates shown in Table 3, later. How to file 2009 taxes in 2013 You can use the standard meal and snack rates for a maximum of one breakfast, one lunch, one dinner, and three snacks per eligible child per day. How to file 2009 taxes in 2013 If you receive reimbursement for a particular meal or snack, you can deduct only the portion of the applicable standard meal or snack rate that is more than the amount of the reimbursement. How to file 2009 taxes in 2013   You can use either the standard meal and snack rates or actual costs to calculate the deductible cost of food provided to eligible children in the family daycare for any particular tax year. How to file 2009 taxes in 2013 If you choose to use the standard meal and snack rates for a particular tax year, you must use the rates for all your deductible food costs for eligible children during that tax year. How to file 2009 taxes in 2013 However, if you use the standard meal and snack rates in any tax year, you can use actual costs to compute the deductible cost of food in any other tax year. How to file 2009 taxes in 2013   If you use the standard meal and snack rates, you must maintain records to substantiate the computation of the total amount deducted for the cost of food provided to eligible children. How to file 2009 taxes in 2013 The records kept should include the name of each child, dates and hours of attendance in the daycare, and the type and quantity of meals and snacks served. How to file 2009 taxes in 2013 This information can be recorded in a log similar to the one shown in Exhibit A, near the end of this publication. How to file 2009 taxes in 2013   The standard meal and snack rates include beverages, but do not include non-food supplies used for food preparation, service, or storage, such as containers, paper products, or utensils. How to file 2009 taxes in 2013 These expenses can be claimed as a separate deduction on your Schedule C (Form 1040). How to file 2009 taxes in 2013     Table 3. How to file 2009 taxes in 2013 Standard Meal and Snack Rates1 Location of Family Daycare Provider Breakfast Lunch Dinner Snack States other than Alaska an
Print - Click this link to Print this page

Pay your Taxes by Debit or Credit Card

Español

You can pay by internet, phone, or mobile device whether you e-file, paper file or are responding to a bill or notice. It's safe and secure - the IRS uses standard service providers and business/commercial card networks, and your information is used solely to process your payment. 

Fees

  • Your payment will be processed by a payment processor who will charge a processing fee, which may be tax deductible. The fees vary by service provider.
  • No part of the service fee goes to the IRS.

Choose your Payment Processor

Pay1040.com

(Link2GovCorporation)

888-729-1040 Payment
888-658-5465 Service

Payments Accepted:

*min. convenience fee $2.79

 

Businesstaxpayment.com

(Link2GovCorporation)

888-729-1040 Payment
888-658-5465 Service

Payments Accepted:

*min. convenience fee $2.79

 

PayUSAtax.com

(WorldPay US, Inc.)

888-972-9829 Payment
855-508-0159 Live Operator
877-517-4881 Service

Payments Accepted:

*min. credit convenience fee $2.79, business card fee 2.29%

 

 

ValueTaxPayment.com

(WorldPay US, Inc.)

855-972-9829 Payment
855-508-0160 Live Operator
877-517-4881 Service

Payments Accepted:

*min. credit convenience fee $2.79, business card fee 2.29%

**MasterCard debit fee $2.89

 

OfficialPayments.com/fed

(Official Payments Corporation)

888-872-9829 Payment

877-754-4420 Live Operator

877-754-4413 Service

Payments Accepted:

*min. convenience fee $3.95

**MasterCard debit fee 2.35%

 

ChoicePay.com/fed

(Official Payments Corporation)

Personal Tax Payments Only
866-964-2552 Live Operator

 

Payments Accepted:

*min. convenience fee $3.48

**MasterCard debit fee 1.88%

Paying with your Debit or Credit Card?

Understand that:

  • You usually can’t cancel payments.
  • You can’t make Federal Tax Deposits.
  • You can't get an immediate release of a Federal Tax Lien; refer to Publication 1468 for payment options.
  • This form of payment eliminates your need for a voucher.
  • Your card statement will list this payment as "United States Treasury Tax Payment"; the convenience fee paid to your provider will be listed as "Tax Payment Convenience Fee" or something similar.
  • If you overpaid, IRS will refund it after the return is processed, excepting offsets or debt on your account.

For more information on other electronic payment options, please visit Electronic Payment Options Home Page.

 

 

 

Page Last Reviewed or Updated: 05-Feb-2014

The How To File 2009 Taxes In 2013

How to file 2009 taxes in 2013 Publication 17 - Additional Material Table of Contents Tax Tables Your Rights as a Taxpayer How To Get Tax HelpLow Income Taxpayer Clinics Tax Tables 2013 Tax Table See the instructions for line 44 in the Instructions for Form 1040 to see if you must use the Tax Table below to figure your tax. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 Mr. How to file 2009 taxes in 2013 and Mrs. How to file 2009 taxes in 2013 Brown are filing a joint return. How to file 2009 taxes in 2013 Their taxable income on Form 1040, line 43, is $25,300. How to file 2009 taxes in 2013 First, they find the $25,300–25,350 taxable income line. How to file 2009 taxes in 2013 Next, they find the column for married filing jointly and read down the column. How to file 2009 taxes in 2013 The amount shown where the taxable income line and filing status column meet is $2,906. How to file 2009 taxes in 2013 This is the tax amount they should enter on Form 1040, line 44. How to file 2009 taxes in 2013 If line 43 (taxable income) is— And you are— At least But less than Single Married filing jointly * * This column must also be used by a qualifying widow(er). How to file 2009 taxes in 2013 Married filing sepa- rately Head of a house- hold     Your tax is— 0 5 0 0 0 0 5 15 1 1 1 1 15 25 2 2 2 2 25 50 4 4 4 4 50 75 6 6 6 6 75 100 9 9 9 9 100 125 11 11 11 11 125 150 14 14 14 14 150 175 16 16 16 16 175 200 19 19 19 19 200 225 21 21 21 21 225 250 24 24 24 24 250 275 26 26 26 26 275 300 29 29 29 29 300 325 31 31 31 31 325 350 34 34 34 34 350 375 36 36 36 36 375 400 39 39 39 39 400 425 41 41 41 41 425 450 44 44 44 44 450 475 46 46 46 46 475 500 49 49 49 49 500 525 51 51 51 51 525 550 54 54 54 54 550 575 56 56 56 56 575 600 59 59 59 59 600 625 61 61 61 61 625 650 64 64 64 64 650 675 66 66 66 66 675 700 69 69 69 69 700 725 71 71 71 71 725 750 74 74 74 74 750 775 76 76 76 76 775 800 79 79 79 79 800 825 81 81 81 81 825 850 84 84 84 84 850 875 86 86 86 86 875 900 89 89 89 89 900 925 91 91 91 91 925 950 94 94 94 94 950 975 96 96 96 96 975 1,000 99 99 99 99 1,000 1,000 1,025 101 101 101 101 1,025 1,050 104 104 104 104 1,050 1,075 106 106 106 106 1,075 1,100 109 109 109 109 1,100 1,125 111 111 111 111 1,125 1,150 114 114 114 114 1,150 1,175 116 116 116 116 1,175 1,200 119 119 119 119 1,200 1,225 121 121 121 121 1,225 1,250 124 124 124 124 1,250 1,275 126 126 126 126 1,275 1,300 129 129 129 129 1,300 1,325 131 131 131 131 1,325 1,350 134 134 134 134 1,350 1,375 136 136 136 136 1,375 1,400 139 139 139 139 1,400 1,425 141 141 141 141 1,425 1,450 144 144 144 144 1,450 1,475 146 146 146 146 1,475 1,500 149 149 149 149 1,500 1,525 151 151 151 151 1,525 1,550 154 154 154 154 1,550 1,575 156 156 156 156 1,575 1,600 159 159 159 159 1,600 1,625 161 161 161 161 1,625 1,650 164 164 164 164 1,650 1,675 166 166 166 166 1,675 1,700 169 169 169 169 1,700 1,725 171 171 171 171 1,725 1,750 174 174 174 174 1,750 1,775 176 176 176 176 1,775 1,800 179 179 179 179 1,800 1,825 181 181 181 181 1,825 1,850 184 184 184 184 1,850 1,875 186 186 186 186 1,875 1,900 189 189 189 189 1,900 1,925 191 191 191 191 1,925 1,950 194 194 194 194 1,950 1,975 196 196 196 196 1,975 2,000 199 199 199 199 2,000 2,000 2,025 201 201 201 201 2,025 2,050 204 204 204 204 2,050 2,075 206 206 206 206 2,075 2,100 209 209 209 209 2,100 2,125 211 211 211 211 2,125 2,150 214 214 214 214 2,150 2,175 216 216 216 216 2,175 2,200 219 219 219 219 2,200 2,225 221 221 221 221 2,225 2,250 224 224 224 224 2,250 2,275 226 226 226 226 2,275 2,300 229 229 229 229 2,300 2,325 231 231 231 231 2,325 2,350 234 234 234 234 2,350 2,375 236 236 236 236 2,375 2,400 239 239 239 239 2,400 2,425 241 241 241 241 2,425 2,450 244 244 244 244 2,450 2,475 246 246 246 246 2,475 2,500 249 249 249 249 2,500 2,525 251 251 251 251 2,525 2,550 254 254 254 254 2,550 2,575 256 256 256 256 2,575 2,600 259 259 259 259 2,600 2,625 261 261 261 261 2,625 2,650 264 264 264 264 2,650 2,675 266 266 266 266 2,675 2,700 269 269 269 269 2,700 2,725 271 271 271 271 2,725 2,750 274 274 274 274 2,750 2,775 276 276 276 276 2,775 2,800 279 279 279 279 2,800 2,825 281 281 281 281 2,825 2,850 284 284 284 284 2,850 2,875 286 286 286 286 2,875 2,900 289 289 289 289 2,900 2,925 291 291 291 291 2,925 2,950 294 294 294 294 2,950 2,975 296 296 296 296 2,975 3,000 299 299 299 299 3,000 3,000 3,050 303 303 303 303 3,050 3,100 308 308 308 308 3,100 3,150 313 313 313 313 3,150 3,200 318 318 318 318 3,200 3,250 323 323 323 323 3,250 3,300 328 328 328 328 3,300 3,350 333 333 333 333 3,350 3,400 338 338 338 338 3,400 3,450 343 343 343 343 3,450 3,500 348 348 348 348 3,500 3,550 353 353 353 353 3,550 3,600 358 358 358 358 3,600 3,650 363 363 363 363 3,650 3,700 368 368 368 368 3,700 3,750 373 373 373 373 3,750 3,800 378 378 378 378 3,800 3,850 383 383 383 383 3,850 3,900 388 388 388 388 3,900 3,950 393 393 393 393 3,950 4,000 398 398 398 398 4,000 4,000 4,050 403 403 403 403 4,050 4,100 408 408 408 408 4,100 4,150 413 413 413 413 4,150 4,200 418 418 418 418 4,200 4,250 423 423 423 423 4,250 4,300 428 428 428 428 4,300 4,350 433 433 433 433 4,350 4,400 438 438 438 438 4,400 4,450 443 443 443 443 4,450 4,500 448 448 448 448 4,500 4,550 453 453 453 453 4,550 4,600 458 458 458 458 4,600 4,650 463 463 463 463 4,650 4,700 468 468 468 468 4,700 4,750 473 473 473 473 4,750 4,800 478 478 478 478 4,800 4,850 483 483 483 483 4,850 4,900 488 488 488 488 4,900 4,950 493 493 493 493 4,950 5,000 498 498 498 498 5,000 5,000 5,050 503 503 503 503 5,050 5,100 508 508 508 508 5,100 5,150 513 513 513 513 5,150 5,200 518 518 518 518 5,200 5,250 523 523 523 523 5,250 5,300 528 528 528 528 5,300 5,350 533 533 533 533 5,350 5,400 538 538 538 538 5,400 5,450 543 543 543 543 5,450 5,500 548 548 548 548 5,500 5,550 553 553 553 553 5,550 5,600 558 558 558 558 5,600 5,650 563 563 563 563 5,650 5,700 568 568 568 568 5,700 5,750 573 573 573 573 5,750 5,800 578 578 578 578 5,800 5,850 583 583 583 583 5,850 5,900 588 588 588 588 5,900 5,950 593 593 593 593 5,950 6,000 598 598 598 598 6,000 6,000 6,050 603 603 603 603 6,050 6,100 608 608 608 608 6,100 6,150 613 613 613 613 6,150 6,200 618 618 618 618 6,200 6,250 623 623 623 623 6,250 6,300 628 628 628 628 6,300 6,350 633 633 633 633 6,350 6,400 638 638 638 638 6,400 6,450 643 643 643 643 6,450 6,500 648 648 648 648 6,500 6,550 653 653 653 653 6,550 6,600 658 658 658 658 6,600 6,650 663 663 663 663 6,650 6,700 668 668 668 668 6,700 6,750 673 673 673 673 6,750 6,800 678 678 678 678 6,800 6,850 683 683 683 683 6,850 6,900 688 688 688 688 6,900 6,950 693 693 693 693 6,950 7,000 698 698 698 698 7,000 7,000 7,050 703 703 703 703 7,050 7,100 708 708 708 708 7,100 7,150 713 713 713 713 7,150 7,200 718 718 718 718 7,200 7,250 723 723 723 723 7,250 7,300 728 728 728 728 7,300 7,350 733 733 733 733 7,350 7,400 738 738 738 738 7,400 7,450 743 743 743 743 7,450 7,500 748 748 748 748 7,500 7,550 753 753 753 753 7,550 7,600 758 758 758 758 7,600 7,650 763 763 763 763 7,650 7,700 768 768 768 768 7,700 7,750 773 773 773 773 7,750 7,800 778 778 778 778 7,800 7,850 783 783 783 783 7,850 7,900 788 788 788 788 7,900 7,950 793 793 793 793 7,950 8,000 798 798 798 798 8,000 8,000 8,050 803 803 803 803 8,050 8,100 808 808 808 808 8,100 8,150 813 813 813 813 8,150 8,200 818 818 818 818 8,200 8,250 823 823 823 823 8,250 8,300 828 828 828 828 8,300 8,350 833 833 833 833 8,350 8,400 838 838 838 838 8,400 8,450 843 843 843 843 8,450 8,500 848 848 848 848 8,500 8,550 853 853 853 853 8,550 8,600 858 858 858 858 8,600 8,650 863 863 863 863 8,650 8,700 868 868 868 868 8,700 8,750 873 873 873 873 8,750 8,800 878 878 878 878 8,800 8,850 883 883 883 883 8,850 8,900 888 888 888 888 8,900 8,950 893 893 893 893 8,950 9,000 900 898 900 898 9,000 9,000 9,050 908 903 908 903 9,050 9,100 915 908 915 908 9,100 9,150 923 913 923 913 9,150 9,200 930 918 930 918 9,200 9,250 938 923 938 923 9,250 9,300 945 928 945 928 9,300 9,350 953 933 953 933 9,350 9,400 960 938 960 938 9,400 9,450 968 943 968 943 9,450 9,500 975 948 975 948 9,500 9,550 983 953 983 953 9,550 9,600 990 958 990 958 9,600 9,650 998 963 998 963 9,650 9,700 1,005 968 1,005 968 9,700 9,750 1,013 973 1,013 973 9,750 9,800 1,020 978 1,020 978 9,800 9,850 1,028 983 1,028 983 9,850 9,900 1,035 988 1,035 988 9,900 9,950 1,043 993 1,043 993 9,950 10,000 1,050 998 1,050 998 10,000 10,000 10,050 1,058 1,003 1,058 1,003 10,050 10,100 1,065 1,008 1,065 1,008 10,100 10,150 1,073 1,013 1,073 1,013 10,150 10,200 1,080 1,018 1,080 1,018 10,200 10,250 1,088 1,023 1,088 1,023 10,250 10,300 1,095 1,028 1,095 1,028 10,300 10,350 1,103 1,033 1,103 1,033 10,350 10,400 1,110 1,038 1,110 1,038 10,400 10,450 1,118 1,043 1,118 1,043 10,450 10,500 1,125 1,048 1,125 1,048 10,500 10,550 1,133 1,053 1,133 1,053 10,550 10,600 1,140 1,058 1,140 1,058 10,600 10,650 1,148 1,063 1,148 1,063 10,650 10,700 1,155 1,068 1,155 1,068 10,700 10,750 1,163 1,073 1,163 1,073 10,750 10,800 1,170 1,078 1,170 1,078 10,800 10,850 1,178 1,083 1,178 1,083 10,850 10,900 1,185 1,088 1,185 1,088 10,900 10,950 1,193 1,093 1,193 1,093 10,950 11,000 1,200 1,098 1,200 1,098 11,000 11,000 11,050 1,208 1,103 1,208 1,103 11,050 11,100 1,215 1,108 1,215 1,108 11,100 11,150 1,223 1,113 1,223 1,113 11,150 11,200 1,230 1,118 1,230 1,118 11,200 11,250 1,238 1,123 1,238 1,123 11,250 11,300 1,245 1,128 1,245 1,128 11,300 11,350 1,253 1,133 1,253 1,133 11,350 11,400 1,260 1,138 1,260 1,138 11,400 11,450 1,268 1,143 1,268 1,143 11,450 11,500 1,275 1,148 1,275 1,148 11,500 11,550 1,283 1,153 1,283 1,153 11,550 11,600 1,290 1,158 1,290 1,158 11,600 11,650 1,298 1,163 1,298 1,163 11,650 11,700 1,305 1,168 1,305 1,168 11,700 11,750 1,313 1,173 1,313 1,173 11,750 11,800 1,320 1,178 1,320 1,178 11,800 11,850 1,328 1,183 1,328 1,183 11,850 11,900 1,335 1,188 1,335 1,188 11,900 11,950 1,343 1,193 1,343 1,193 11,950 12,000 1,350 1,198 1,350 1,198 12,000 12,000 12,050 1,358 1,203 1,358 1,203 12,050 12,100 1,365 1,208 1,365 1,208 12,100 12,150 1,373 1,213 1,373 1,213 12,150 12,200 1,380 1,218 1,380 1,218 12,200 12,250 1,388 1,223 1,388 1,223 12,250 12,300 1,395 1,228 1,395 1,228 12,300 12,350 1,403 1,233 1,403 1,233 12,350 12,400 1,410 1,238 1,410 1,238 12,400 12,450 1,418 1,243 1,418 1,243 12,450 12,500 1,425 1,248 1,425 1,248 12,500 12,550 1,433 1,253 1,433 1,253 12,550 12,600 1,440 1,258 1,440 1,258 12,600 12,650 1,448 1,263 1,448 1,263 12,650 12,700 1,455 1,268 1,455 1,268 12,700 12,750 1,463 1,273 1,463 1,273 12,750 12,800 1,470 1,278 1,470 1,279 12,800 12,850 1,478 1,283 1,478 1,286 12,850 12,900 1,485 1,288 1,485 1,294 12,900 12,950 1,493 1,293 1,493 1,301 12,950 13,000 1,500 1,298 1,500 1,309 13,000 13,000 13,050 1,508 1,303 1,508 1,316 13,050 13,100 1,515 1,308 1,515 1,324 13,100 13,150 1,523 1,313 1,523 1,331 13,150 13,200 1,530 1,318 1,530 1,339 13,200 13,250 1,538 1,323 1,538 1,346 13,250 13,300 1,545 1,328 1,545 1,354 13,300 13,350 1,553 1,333 1,553 1,361 13,350 13,400 1,560 1,338 1,560 1,369 13,400 13,450 1,568 1,343 1,568 1,376 13,450 13,500 1,575 1,348 1,575 1,384 13,500 13,550 1,583 1,353 1,583 1,391 13,550 13,600 1,590 1,358 1,590 1,399 13,600 13,650 1,598 1,363 1,598 1,406 13,650 13,700 1,605 1,368 1,605 1,414 13,700 13,750 1,613 1,373 1,613 1,421 13,750 13,800 1,620 1,378 1,620 1,429 13,800 13,850 1,628 1,383 1,628 1,436 13,850 13,900 1,635 1,388 1,635 1,444 13,900 13,950 1,643 1,393 1,643 1,451 13,950 14,000 1,650 1,398 1,650 1,459 14,000 14,000 14,050 1,658 1,403 1,658 1,466 14,050 14,100 1,665 1,408 1,665 1,474 14,100 14,150 1,673 1,413 1,673 1,481 14,150 14,200 1,680 1,418 1,680 1,489 14,200 14,250 1,688 1,423 1,688 1,496 14,250 14,300 1,695 1,428 1,695 1,504 14,300 14,350 1,703 1,433 1,703 1,511 14,350 14,400 1,710 1,438 1,710 1,519 14,400 14,450 1,718 1,443 1,718 1,526 14,450 14,500 1,725 1,448 1,725 1,534 14,500 14,550 1,733 1,453 1,733 1,541 14,550 14,600 1,740 1,458 1,740 1,549 14,600 14,650 1,748 1,463 1,748 1,556 14,650 14,700 1,755 1,468 1,755 1,564 14,700 14,750 1,763 1,473 1,763 1,571 14,750 14,800 1,770 1,478 1,770 1,579 14,800 14,850 1,778 1,483 1,778 1,586 14,850 14,900 1,785 1,488 1,785 1,594 14,900 14,950 1,793 1,493 1,793 1,601 14,950 15,000 1,800 1,498 1,800 1,609 15,000 15,000 15,050 1,808 1,503 1,808 1,616 15,050 15,100 1,815 1,508 1,815 1,624 15,100 15,150 1,823 1,513 1,823 1,631 15,150 15,200 1,830 1,518 1,830 1,639 15,200 15,250 1,838 1,523 1,838 1,646 15,250 15,300 1,845 1,528 1,845 1,654 15,300 15,350 1,853 1,533 1,853 1,661 15,350 15,400 1,860 1,538 1,860 1,669 15,400 15,450 1,868 1,543 1,868 1,676 15,450 15,500 1,875 1,548 1,875 1,684 15,500 15,550 1,883 1,553 1,883 1,691 15,550 15,600 1,890 1,558 1,890 1,699 15,600 15,650 1,898 1,563 1,898 1,706 15,650 15,700 1,905 1,568 1,905 1,714 15,700 15,750 1,913 1,573 1,913 1,721 15,750 15,800 1,920 1,578 1,920 1,729 15,800 15,850 1,928 1,583 1,928 1,736 15,850 15,900 1,935 1,588 1,935 1,744 15,900 15,950 1,943 1,593 1,943 1,751 15,950 16,000 1,950 1,598 1,950 1,759 16,000 16,000 16,050 1,958 1,603 1,958 1,766 16,050 16,100 1,965 1,608 1,965 1,774 16,100 16,150 1,973 1,613 1,973 1,781 16,150 16,200 1,980 1,618 1,980 1,789 16,200 16,250 1,988 1,623 1,988 1,796 16,250 16,300 1,995 1,628 1,995 1,804 16,300 16,350 2,003 1,633 2,003 1,811 16,350 16,400 2,010 1,638 2,010 1,819 16,400 16,450 2,018 1,643 2,018 1,826 16,450 16,500 2,025 1,648 2,025 1,834 16,500 16,550 2,033 1,653 2,033 1,841 16,550 16,600 2,040 1,658 2,040 1,849 16,600 16,650 2,048 1,663 2,048 1,856 16,650 16,700 2,055 1,668 2,055 1,864 16,700 16,750 2,063 1,673 2,063 1,871 16,750 16,800 2,070 1,678 2,070 1,879 16,800 16,850 2,078 1,683 2,078 1,886 16,850 16,900 2,085 1,688 2,085 1,894 16,900 16,950 2,093 1,693 2,093 1,901 16,950 17,000 2,100 1,698 2,100 1,909 17,000 17,000 17,050 2,108 1,703 2,108 1,916 17,050 17,100 2,115 1,708 2,115 1,924 17,100 17,150 2,123 1,713 2,123 1,931 17,150 17,200 2,130 1,718 2,130 1,939 17,200 17,250 2,138 1,723 2,138 1,946 17,250 17,300 2,145 1,728 2,145 1,954 17,300 17,350 2,153 1,733 2,153 1,961 17,350 17,400 2,160 1,738 2,160 1,969 17,400 17,450 2,168 1,743 2,168 1,976 17,450 17,500 2,175 1,748 2,175 1,984 17,500 17,550 2,183 1,753 2,183 1,991 17,550 17,600 2,190 1,758 2,190 1,999 17,600 17,650 2,198 1,763 2,198 2,006 17,650 17,700 2,205 1,768 2,205 2,014 17,700 17,750 2,213 1,773 2,213 2,021 17,750 17,800 2,220 1,778 2,220 2,029 17,800 17,850 2,228 1,783 2,228 2,036 17,850 17,900 2,235 1,789 2,235 2,044 17,900 17,950 2,243 1,796 2,243 2,051 17,950 18,000 2,250 1,804 2,250 2,059 18,000 18,000 18,050 2,258 1,811 2,258 2,066 18,050 18,100 2,265 1,819 2,265 2,074 18,100 18,150 2,273 1,826 2,273 2,081 18,150 18,200 2,280 1,834 2,280 2,089 18,200 18,250 2,288 1,841 2,288 2,096 18,250 18,300 2,295 1,849 2,295 2,104 18,300 18,350 2,303 1,856 2,303 2,111 18,350 18,400 2,310 1,864 2,310 2,119 18,400 18,450 2,318 1,871 2,318 2,126 18,450 18,500 2,325 1,879 2,325 2,134 18,500 18,550 2,333 1,886 2,333 2,141 18,550 18,600 2,340 1,894 2,340 2,149 18,600 18,650 2,348 1,901 2,348 2,156 18,650 18,700 2,355 1,909 2,355 2,164 18,700 18,750 2,363 1,916 2,363 2,171 18,750 18,800 2,370 1,924 2,370 2,179 18,800 18,850 2,378 1,931 2,378 2,186 18,850 18,900 2,385 1,939 2,385 2,194 18,900 18,950 2,393 1,946 2,393 2,201 18,950 19,000 2,400 1,954 2,400 2,209 19,000 19,000 19,050 2,408 1,961 2,408 2,216 19,050 19,100 2,415 1,969 2,415 2,224 19,100 19,150 2,423 1,976 2,423 2,231 19,150 19,200 2,430 1,984 2,430 2,239 19,200 19,250 2,438 1,991 2,438 2,246 19,250 19,300 2,445 1,999 2,445 2,254 19,300 19,350 2,453 2,006 2,453 2,261 19,350 19,400 2,460 2,014 2,460 2,269 19,400 19,450 2,468 2,021 2,468 2,276 19,450 19,500 2,475 2,029 2,475 2,284 19,500 19,550 2,483 2,036 2,483 2,291 19,550 19,600 2,490 2,044 2,490 2,299 19,600 19,650 2,498 2,051 2,498 2,306 19,650 19,700 2,505 2,059 2,505 2,314 19,700 19,750 2,513 2,066 2,513 2,321 19,750 19,800 2,520 2,074 2,520 2,329 19,800 19,850 2,528 2,081 2,528 2,336 19,850 19,900 2,535 2,089 2,535 2,344 19,900 19,950 2,543 2,096 2,543 2,351 19,950 20,000 2,550 2,104 2,550 2,359 20,000 20,000 20,050 2,558 2,111 2,558 2,366 20,050 20,100 2,565 2,119 2,565 2,374 20,100 20,150 2,573 2,126 2,573 2,381 20,150 20,200 2,580 2,134 2,580 2,389 20,200 20,250 2,588 2,141 2,588 2,396 20,250 20,300 2,595 2,149 2,595 2,404 20,300 20,350 2,603 2,156 2,603 2,411 20,350 20,400 2,610 2,164 2,610 2,419 20,400 20,450 2,618 2,171 2,618 2,426 20,450 20,500 2,625 2,179 2,625 2,434 20,500 20,550 2,633 2,186 2,633 2,441 20,550 20,600 2,640 2,194 2,640 2,449 20,600 20,650 2,648 2,201 2,648 2,456 20,650 20,700 2,655 2,209 2,655 2,464 20,700 20,750 2,663 2,216 2,663 2,471 20,750 20,800 2,670 2,224 2,670 2,479 20,800 20,850 2,678 2,231 2,678 2,486 20,850 20,900 2,685 2,239 2,685 2,494 20,900 20,950 2,693 2,246 2,693 2,501 20,950 21,000 2,700 2,254 2,700 2,509 21,000 21,000 21,050 2,708 2,261 2,708 2,516 21,050 21,100 2,715 2,269 2,715 2,524 21,100 21,150 2,723 2,276 2,723 2,531 21,150 21,200 2,730 2,284 2,730 2,539 21,200 21,250 2,738 2,291 2,738 2,546 21,250 21,300 2,745 2,299 2,745 2,554 21,300 21,350 2,753 2,306 2,753 2,561 21,350 21,400 2,760 2,314 2,760 2,569 21,400 21,450 2,768 2,321 2,768 2,576 21,450 21,500 2,775 2,329 2,775 2,584 21,500 21,550 2,783 2,336 2,783 2,591 21,550 21,600 2,790 2,344 2,790 2,599 21,600 21,650 2,798 2,351 2,798 2,606 21,650 21,700 2,805 2,359 2,805 2,614 21,700 21,750 2,813 2,366 2,813 2,621 21,750 21,800 2,820 2,374 2,820 2,629 21,800 21,850 2,828 2,381 2,828 2,636 21,850 21,900 2,835 2,389 2,835 2,644 21,900 21,950 2,843 2,396 2,843 2,651 21,950 22,000 2,850 2,404 2,850 2,659 22,000 22,000 22,050 2,858 2,411 2,858 2,666 22,050 22,100 2,865 2,419 2,865 2,674 22,100 22,150 2,873 2,426 2,873 2,681 22,150 22,200 2,880 2,434 2,880 2,689 22,200 22,250 2,888 2,441 2,888 2,696 22,250 22,300 2,895 2,449 2,895 2,704 22,300 22,350 2,903 2,456 2,903 2,711 22,350 22,400 2,910 2,464 2,910 2,719 22,400 22,450 2,918 2,471 2,918 2,726 22,450 22,500 2,925 2,479 2,925 2,734 22,500 22,550 2,933 2,486 2,933 2,741 22,550 22,600 2,940 2,494 2,940 2,749 22,600 22,650 2,948 2,501 2,948 2,756 22,650 22,700 2,955 2,509 2,955 2,764 22,700 22,750 2,963 2,516 2,963 2,771 22,750 22,800 2,970 2,524 2,970 2,779 22,800 22,850 2,978 2,531 2,978 2,786 22,850 22,900 2,985 2,539 2,985 2,794 22,900 22,950 2,993 2,546 2,993 2,801 22,950 23,000 3,000 2,554 3,000 2,809 23,000 23,000 23,050 3,008 2,561 3,008 2,816 23,050 23,100 3,015 2,569 3,015 2,824 23,100 23,150 3,023 2,576 3,023 2,831 23,150 23,200 3,030 2,584 3,030 2,839 23,200 23,250 3,038 2,591 3,038 2,846 23,250 23,300 3,045 2,599 3,045 2,854 23,300 23,350 3,053 2,606 3,053 2,861 23,350 23,400 3,060 2,614 3,060 2,869 23,400 23,450 3,068 2,621 3,068 2,876 23,450 23,500 3,075 2,629 3,075 2,884 23,500 23,550 3,083 2,636 3,083 2,891 23,550 23,600 3,090 2,644 3,090 2,899 23,600 23,650 3,098 2,651 3,098 2,906 23,650 23,700 3,105 2,659 3,105 2,914 23,700 23,750 3,113 2,666 3,113 2,921 23,750 23,800 3,120 2,674 3,120 2,929 23,800 23,850 3,128 2,681 3,128 2,936 23,850 23,900 3,135 2,689 3,135 2,944 23,900 23,950 3,143 2,696 3,143 2,951 23,950 24,000 3,150 2,704 3,150 2,959 24,000 24,000 24,050 3,158 2,711 3,158 2,966 24,050 24,100 3,165 2,719 3,165 2,974 24,100 24,150 3,173 2,726 3,173 2,981 24,150 24,200 3,180 2,734 3,180 2,989 24,200 24,250 3,188 2,741 3,188 2,996 24,250 24,300 3,195 2,749 3,195 3,004 24,300 24,350 3,203 2,756 3,203 3,011 24,350 24,400 3,210 2,764 3,210 3,019 24,400 24,450 3,218 2,771 3,218 3,026 24,450 24,500 3,225 2,779 3,225 3,034 24,500 24,550 3,233 2,786 3,233 3,041 24,550 24,600 3,240 2,794 3,240 3,049 24,600 24,650 3,248 2,801 3,248 3,056 24,650 24,700 3,255 2,809 3,255 3,064 24,700 24,750 3,263 2,816 3,263 3,071 24,750 24,800 3,270 2,824 3,270 3,079 24,800 24,850 3,278 2,831 3,278 3,086 24,850 24,900 3,285 2,839 3,285 3,094 24,900 24,950 3,293 2,846 3,293 3,101 24,950 25,000 3,300 2,854 3,300 3,109 25,000 25,000 25,050 3,308 2,861 3,308 3,116 25,050 25,100 3,315 2,869 3,315 3,124 25,100 25,150 3,323 2,876 3,323 3,131 25,150 25,200 3,330 2,884 3,330 3,139 25,200 25,250 3,338 2,891 3,338 3,146 25,250 25,300 3,345 2,899 3,345 3,154 25,300 25,350 3,353 2,906 3,353 3,161 25,350 25,400 3,360 2,914 3,360 3,169 25,400 25,450 3,368 2,921 3,368 3,176 25,450 25,500 3,375 2,929 3,375 3,184 25,500 25,550 3,383 2,936 3,383 3,191 25,550 25,600 3,390 2,944 3,390 3,199 25,600 25,650 3,398 2,951 3,398 3,206 25,650 25,700 3,405 2,959 3,405 3,214 25,700 25,750 3,413 2,966 3,413 3,221 25,750 25,800 3,420 2,974 3,420 3,229 25,800 25,850 3,428 2,981 3,428 3,236 25,850 25,900 3,435 2,989 3,435 3,244 25,900 25,950 3,443 2,996 3,443 3,251 25,950 26,000 3,450 3,004 3,450 3,259 26,000 26,000 26,050 3,458 3,011 3,458 3,266 26,050 26,100 3,465 3,019 3,465 3,274 26,100 26,150 3,473 3,026 3,473 3,281 26,150 26,200 3,480 3,034 3,480 3,289 26,200 26,250 3,488 3,041 3,488 3,296 26,250 26,300 3,495 3,049 3,495 3,304 26,300 26,350 3,503 3,056 3,503 3,311 26,350 26,400 3,510 3,064 3,510 3,319 26,400 26,450 3,518 3,071 3,518 3,326 26,450 26,500 3,525 3,079 3,525 3,334 26,500 26,550 3,533 3,086 3,533 3,341 26,550 26,600 3,540 3,094 3,540 3,349 26,600 26,650 3,548 3,101 3,548 3,356 26,650 26,700 3,555 3,109 3,555 3,364 26,700 26,750 3,563 3,116 3,563 3,371 26,750 26,800 3,570 3,124 3,570 3,379 26,800 26,850 3,578 3,131 3,578 3,386 26,850 26,900 3,585 3,139 3,585 3,394 26,900 26,950 3,593 3,146 3,593 3,401 26,950 27,000 3,600 3,154 3,600 3,409 27,000 27,000 27,050 3,608 3,161 3,608 3,416 27,050 27,100 3,615 3,169 3,615 3,424 27,100 27,150 3,623 3,176 3,623 3,431 27,150 27,200 3,630 3,184 3,630 3,439 27,200 27,250 3,638 3,191 3,638 3,446 27,250 27,300 3,645 3,199 3,645 3,454 27,300 27,350 3,653 3,206 3,653 3,461 27,350 27,400 3,660 3,214 3,660 3,469 27,400 27,450 3,668 3,221 3,668 3,476 27,450 27,500 3,675 3,229 3,675 3,484 27,500 27,550 3,683 3,236 3,683 3,491 27,550 27,600 3,690 3,244 3,690 3,499 27,600 27,650 3,698 3,251 3,698 3,506 27,650 27,700 3,705 3,259 3,705 3,514 27,700 27,750 3,713 3,266 3,713 3,521 27,750 27,800 3,720 3,274 3,720 3,529 27,800 27,850 3,728 3,281 3,728 3,536 27,850 27,900 3,735 3,289 3,735 3,544 27,900 27,950 3,743 3,296 3,743 3,551 27,950 28,000 3,750 3,304 3,750 3,559 28,000 28,000 28,050 3,758 3,311 3,758 3,566 28,050 28,100 3,765 3,319 3,765 3,574 28,100 28,150 3,773 3,326 3,773 3,581 28,150 28,200 3,780 3,334 3,780 3,589 28,200 28,250 3,788 3,341 3,788 3,596 28,250 28,300 3,795 3,349 3,795 3,604 28,300 28,350 3,803 3,356 3,803 3,611 28,350 28,400 3,810 3,364 3,810 3,619 28,400 28,450 3,818 3,371 3,818 3,626 28,450 28,500 3,825 3,379 3,825 3,634 28,500 28,550 3,833 3,386 3,833 3,641 28,550 28,600 3,840 3,394 3,840 3,649 28,600 28,650 3,848 3,401 3,848 3,656 28,650 28,700 3,855 3,409 3,855 3,664 28,700 28,750 3,863 3,416 3,863 3,671 28,750 28,800 3,870 3,424 3,870 3,679 28,800 28,850 3,878 3,431 3,878 3,686 28,850 28,900 3,885 3,439 3,885 3,694 28,900 28,950 3,893 3,446 3,893 3,701 28,950 29,000 3,900 3,454 3,900 3,709 29,000 29,000 29,050 3,908 3,461 3,908 3,716 29,050 29,100 3,915 3,469 3,915 3,724 29,100 29,150 3,923 3,476 3,923 3,731 29,150 29,200 3,930 3,484 3,930 3,739 29,200 29,250 3,938 3,491 3,938 3,746 29,250 29,300 3,945 3,499 3,945 3,754 29,300 29,350 3,953 3,506 3,953 3,761 29,350 29,400 3,960 3,514 3,960 3,769 29,400 29,450 3,968 3,521 3,968 3,776 29,450 29,500 3,975 3,529 3,975 3,784 29,500 29,550 3,983 3,536 3,983 3,791 29,550 29,600 3,990 3,544 3,990 3,799 29,600 29,650 3,998 3,551 3,998 3,806 29,650 29,700 4,005 3,559 4,005 3,814 29,700 29,750 4,013 3,566 4,013 3,821 29,750 29,800 4,020 3,574 4,020 3,829 29,800 29,850 4,028 3,581 4,028 3,836 29,850 29,900 4,035 3,589 4,035 3,844 29,900 29,950 4,043 3,596 4,043 3,851 29,950 30,000 4,050 3,604 4,050 3,859 30,000 30,000 30,050 4,058 3,611 4,058 3,866 30,050 30,100 4,065 3,619 4,065 3,874 30,100 30,150 4,073 3,626 4,073 3,881 30,150 30,200 4,080 3,634 4,080 3,889 30,200 30,250 4,088 3,641 4,088 3,896 30,250 30,300 4,095 3,649 4,095 3,904 30,300 30,350 4,103 3,656 4,103 3,911 30,350 30,400 4,110 3,664 4,110 3,919 30,400 30,450 4,118 3,671 4,118 3,926 30,450 30,500 4,125 3,679 4,125 3,934 30,500 30,550 4,133 3,686 4,133 3,941 30,550 30,600 4,140 3,694 4,140 3,949 30,600 30,650 4,148 3,701 4,148 3,956 30,650 30,700 4,155 3,709 4,155 3,964 30,700 30,750 4,163 3,716 4,163 3,971 30,750 30,800 4,170 3,724 4,170 3,979 30,800 30,850 4,178 3,731 4,178 3,986 30,850 30,900 4,185 3,739 4,185 3,994 30,900 30,950 4,193 3,746 4,193 4,001 30,950 31,000 4,200 3,754 4,200 4,009 31,000 31,000 31,050 4,208 3,761 4,208 4,016 31,050 31,100 4,215 3,769 4,215 4,024 31,100 31,150 4,223 3,776 4,223 4,031 31,150 31,200 4,230 3,784 4,230 4,039 31,200 31,250 4,238 3,791 4,238 4,046 31,250 31,300 4,245 3,799 4,245 4,054 31,300 31,350 4,253 3,806 4,253 4,061 31,350 31,400 4,260 3,814 4,260 4,069 31,400 31,450 4,268 3,821 4,268 4,076 31,450 31,500 4,275 3,829 4,275 4,084 31,500 31,550 4,283 3,836 4,283 4,091 31,550 31,600 4,290 3,844 4,290 4,099 31,600 31,650 4,298 3,851 4,298 4,106 31,650 31,700 4,305 3,859 4,305 4,114 31,700 31,750 4,313 3,866 4,313 4,121 31,750 31,800 4,320 3,874 4,320 4,129 31,800 31,850 4,328 3,881 4,328 4,136 31,850 31,900 4,335 3,889 4,335 4,144 31,900 31,950 4,343 3,896 4,343 4,151 31,950 32,000 4,350 3,904 4,350 4,159 32,000 32,000 32,050 4,358 3,911 4,358 4,166 32,050 32,100 4,365 3,919 4,365 4,174 32,100 32,150 4,373 3,926 4,373 4,181 32,150 32,200 4,380 3,934 4,380 4,189 32,200 32,250 4,388 3,941 4,388 4,196 32,250 32,300 4,395 3,949 4,395 4,204 32,300 32,350 4,403 3,956 4,403 4,211 32,350 32,400 4,410 3,964 4,410 4,219 32,400 32,450 4,418 3,971 4,418 4,226 32,450 32,500 4,425 3,979 4,425 4,234 32,500 32,550 4,433 3,986 4,433 4,241 32,550 32,600 4,440 3,994 4,440 4,249 32,600 32,650 4,448 4,001 4,448 4,256 32,650 32,700 4,455 4,009 4,455 4,264 32,700 32,750 4,463 4,016 4,463 4,271 32,750 32,800 4,470 4,024 4,470 4,279 32,800 32,850 4,478 4,031 4,478 4,286 32,850 32,900 4,485 4,039 4,485 4,294 32,900 32,950 4,493 4,046 4,493 4,301 32,950 33,000 4,500 4,054 4,500 4,309 33,000 33,000 33,050 4,508 4,061 4,508 4,316 33,050 33,100 4,515 4,069 4,515 4,324 33,100 33,150 4,523 4,076 4,523 4,331 33,150 33,200 4,530 4,084 4,530 4,339 33,200 33,250 4,538 4,091 4,538 4,346 33,250 33,300 4,545 4,099 4,545 4,354 33,300 33,350 4,553 4,106 4,553 4,361 33,350 33,400 4,560 4,114 4,560 4,369 33,400 33,450 4,568 4,121 4,568 4,376 33,450 33,500 4,575 4,129 4,575 4,384 33,500 33,550 4,583 4,136 4,583 4,391 33,550 33,600 4,590 4,144 4,590 4,399 33,600 33,650 4,598 4,151 4,598 4,406 33,650 33,700 4,605 4,159 4,605 4,414 33,700 33,750 4,613 4,166 4,613 4,421 33,750 33,800 4,620 4,174 4,620 4,429 33,800 33,850 4,628 4,181 4,628 4,436 33,850 33,900 4,635 4,189 4,635 4,444 33,900 33,950 4,643 4,196 4,643 4,451 33,950 34,000 4,650 4,204 4,650 4,459 34,000 34,000 34,050 4,658 4,211 4,658 4,466 34,050 34,100 4,665 4,219 4,665 4,474 34,100 34,150 4,673 4,226 4,673 4,481 34,150 34,200 4,680 4,234 4,680 4,489 34,200 34,250 4,688 4,241 4,688 4,496 34,250 34,300 4,695 4,249 4,695 4,504 34,300 34,350 4,703 4,256 4,703 4,511 34,350 34,400 4,710 4,264 4,710 4,519 34,400 34,450 4,718 4,271 4,718 4,526 34,450 34,500 4,725 4,279 4,725 4,534 34,500 34,550 4,733 4,286 4,733 4,541 34,550 34,600 4,740 4,294 4,740 4,549 34,600 34,650 4,748 4,301 4,748 4,556 34,650 34,700 4,755 4,309 4,755 4,564 34,700 34,750 4,763 4,316 4,763 4,571 34,750 34,800 4,770 4,324 4,770 4,579 34,800 34,850 4,778 4,331 4,778 4,586 34,850 34,900 4,785 4,339 4,785 4,594 34,900 34,950 4,793 4,346 4,793 4,601 34,950 35,000 4,800 4,354 4,800 4,609 35,000 35,000 35,050 4,808 4,361 4,808 4,616 35,050 35,100 4,815 4,369 4,815 4,624 35,100 35,150 4,823 4,376 4,823 4,631 35,150 35,200 4,830 4,384 4,830 4,639 35,200 35,250 4,838 4,391 4,838 4,646 35,250 35,300 4,845 4,399 4,845 4,654 35,300 35,350 4,853 4,406 4,853 4,661 35,350 35,400 4,860 4,414 4,860 4,669 35,400 35,450 4,868 4,421 4,868 4,676 35,450 35,500 4,875 4,429 4,875 4,684 35,500 35,550 4,883 4,436 4,883 4,691 35,550 35,600 4,890 4,444 4,890 4,699 35,600 35,650 4,898 4,451 4,898 4,706 35,650 35,700 4,905 4,459 4,905 4,714 35,700 35,750 4,913 4,466 4,913 4,721 35,750 35,800 4,920 4,474 4,920 4,729 35,800 35,850 4,928 4,481 4,928 4,736 35,850 35,900 4,935 4,489 4,935 4,744 35,900 35,950 4,943 4,496 4,943 4,751 35,950 36,000 4,950 4,504 4,950 4,759 36,000 36,000 36,050 4,958 4,511 4,958 4,766 36,050 36,100 4,965 4,519 4,965 4,774 36,100 36,150 4,973 4,526 4,973 4,781 36,150 36,200 4,980 4,534 4,980 4,789 36,200 36,250 4,988 4,541 4,988 4,796 36,250 36,300 4,998 4,549 4,998 4,804 36,300 36,350 5,010 4,556 5,010 4,811 36,350 36,400 5,023 4,564 5,023 4,819 36,400 36,450 5,035 4,571 5,035 4,826 36,450 36,500 5,048 4,579 5,048 4,834 36,500 36,550 5,060 4,586 5,060 4,841 36,550 36,600 5,073 4,594 5,073 4,849 36,600 36,650 5,085 4,601 5,085 4,856 36,650 36,700 5,098 4,609 5,098 4,864 36,700 36,750 5,110 4,616 5,110 4,871 36,750 36,800 5,123 4,624 5,123 4,879 36,800 36,850 5,135 4,631 5,135 4,886 36,850 36,900 5,148 4,639 5,148 4,894 36,900 36,950 5,160 4,646 5,160 4,901 36,950 37,000 5,173 4,654 5,173 4,909 37,000 37,000 37,050 5,185 4,661 5,185 4,916 37,050 37,100 5,198 4,669 5,198 4,924 37,100 37,150 5,210 4,676 5,210 4,931 37,150 37,200 5,223 4,684 5,223 4,939 37,200 37,250 5,235 4,691 5,235 4,946 37,250 37,300 5,248 4,699 5,248 4,954 37,300 37,350 5,260 4,706 5,260 4,961 37,350 37,400 5,273 4,714 5,273 4,969 37,400 37,450 5,285 4,721 5,285 4,976 37,450 37,500 5,298 4,729 5,298 4,984 37,500 37,550 5,310 4,736 5,310 4,991 37,550 37,600 5,323 4,744 5,323 4,999 37,600 37,650 5,335 4,751 5,335 5,006 37,650 37,700 5,348 4,759 5,348 5,014 37,700 37,750 5,360 4,766 5,360 5,021 37,750 37,800 5,373 4,774 5,373 5,029 37,800 37,850 5,385 4,781 5,385 5,036 37,850 37,900 5,398 4,789 5,398 5,044 37,900 37,950 5,410 4,796 5,410 5,051 37,950 38,000 5,423 4,804 5,423 5,059 38,000 38,000 38,050 5,435 4,811 5,435 5,066 38,050 38,100 5,448 4,819 5,448 5,074 38,100 38,150 5,460 4,826 5,460 5,081 38,150 38,200 5,473 4,834 5,473 5,089 38,200 38,250 5,485 4,841 5,485 5,096 38,250 38,300 5,498 4,849 5,498 5,104 38,300 38,350 5,510 4,856 5,510 5,111 38,350 38,400 5,523 4,864 5,523 5,119 38,400 38,450 5,535 4,871 5,535 5,126 38,450 38,500 5,548 4,879 5,548 5,134 38,500 38,550 5,560 4,886 5,560 5,141 38,550 38,600 5,573 4,894 5,573 5,149 38,600 38,650 5,585 4,901 5,585 5,156 38,650 38,700 5,598 4,909 5,598 5,164 38,700 38,750 5,610 4,916 5,610 5,171 38,750 38,800 5,623 4,924 5,623 5,179 38,800 38,850 5,635 4,931 5,635 5,186 38,850 38,900 5,648 4,939 5,648 5,194 38,900 38,950 5,660 4,946 5,660 5,201 38,950 39,000 5,673 4,954 5,673 5,209 39,000 39,000 39,050 5,685 4,961 5,685 5,216 39,050 39,100 5,698 4,969 5,698 5,224 39,100 39,150 5,710 4,976 5,710 5,231 39,150 39,200 5,723 4,984 5,723 5,239 39,200 39,250 5,735 4,991 5,735 5,246 39,250 39,300 5,748 4,999 5,748 5,254 39,300 39,350 5,760 5,006 5,760 5,261 39,350 39,400 5,773 5,014 5,773 5,269 39,400 39,450 5,785 5,021 5,785 5,276 39,450 39,500 5,798 5,029 5,798 5,284 39,500 39,550 5,810 5,036 5,810 5,291 39,550 39,600 5,823 5,044 5,823 5,299 39,600 39,650 5,835 5,051 5,835 5,306 39,650 39,700 5,848 5,059 5,848 5,314 39,700 39,750 5,860 5,066 5,860 5,321 39,750 39,800 5,873 5,074 5,873 5,329 39,800 39,850 5,885 5,081 5,885 5,336 39,850 39,900 5,898 5,089 5,898 5,344 39,900 39,950 5,910 5,096 5,910 5,351 39,950 40,000 5,923 5,104 5,923 5,359 40,000 40,000 40,050 5,935 5,111 5,935 5,366 40,050 40,100 5,948 5,119 5,948 5,374 40,100 40,150 5,960 5,126 5,960 5,381 40,150 40,200 5,973 5,134 5,973 5,389 40,200 40,250 5,985 5,141 5,985 5,396 40,250 40,300 5,998 5,149 5,998 5,404 40,300 40,350 6,010 5,156 6,010 5,411 40,350 40,400 6,023 5,164 6,023 5,419 40,400 40,450 6,035 5,171 6,035 5,426 40,450 40,500 6,048 5,179 6,048 5,434 40,500 40,550 6,060 5,186 6,060 5,441 40,550 40,600 6,073 5,194 6,073 5,449 40,600 40,650 6,085 5,201 6,085 5,456 40,650 40,700 6,098 5,209 6,098 5,464 40,700 40,750 6,110 5,216 6,110 5,471 40,750 40,800 6,123 5,224 6,123 5,479 40,800 40,850 6,135 5,231 6,135 5,486 40,850 40,900 6,148 5,239 6,148 5,494 40,900 40,950 6,160 5,246 6,160 5,501 40,950 41,000 6,173 5,254 6,173 5,509 41,000 41,000 41,050 6,185 5,261 6,185 5,516 41,050 41,100 6,198 5,269 6,198 5,524 41,100 41,150 6,210 5,276 6,210 5,531 41,150 41,200 6,223 5,284 6,223 5,539 41,200 41,250 6,235 5,291 6,235 5,546 41,250 41,300 6,248 5,299 6,248 5,554 41,300 41,350 6,260 5,306 6,260 5,561 41,350 41,400 6,273 5,314 6,273 5,569 41,400 41,450 6,285 5,321 6,285 5,576 41,450 41,500 6,298 5,329 6,298 5,584 41,500 41,550 6,310 5,336 6,310 5,591 41,550 41,600 6,323 5,344 6,323 5,599 41,600 41,650 6,335 5,351 6,335 5,606 41,650 41,700 6,348 5,359 6,348 5,614 41,700 41,750 6,360 5,366 6,360 5,621 41,750 41,800 6,373 5,374 6,373 5,629 41,800 41,850 6,385 5,381 6,385 5,636 41,850 41,900 6,398 5,389 6,398 5,644 41,900 41,950 6,410 5,396 6,410 5,651 41,950 42,000 6,423 5,404 6,423 5,659 42,000 42,000 42,050 6,435 5,411 6,435 5,666 42,050 42,100 6,448 5,419 6,448 5,674 42,100 42,150 6,460 5,426 6,460 5,681 42,150 42,200 6,473 5,434 6,473 5,689 42,200 42,250 6,485 5,441 6,485 5,696 42,250 42,300 6,498 5,449 6,498 5,704 42,300 42,350 6,510 5,456 6,510 5,711 42,350 42,400 6,523 5,464 6,523 5,719 42,400 42,450 6,535 5,471 6,535 5,726 42,450 42,500 6,548 5,479 6,548 5,734 42,500 42,550 6,560 5,486 6,560 5,741 42,550 42,600 6,573 5,494 6,573 5,749 42,600 42,650 6,585 5,501 6,585 5,756 42,650 42,700 6,598 5,509 6,598 5,764 42,700 42,750 6,610 5,516 6,610 5,771 42,750 42,800 6,623 5,524 6,623 5,779 42,800 42,850 6,635 5,531 6,635 5,786 42,850 42,900 6,648 5,539 6,648 5,794 42,900 42,950 6,660 5,546 6,660 5,801 42,950 43,000 6,673 5,554 6,673 5,809 43,000 43,000 43,050 6,685 5,561 6,685 5,816 43,050 43,100 6,698 5,569 6,698 5,824 43,100 43,150 6,710 5,576 6,710 5,831 43,150 43,200 6,723 5,584 6,723 5,839 43,200 43,250 6,735 5,591 6,735 5,846 43,250 43,300 6,748 5,599 6,748 5,854 43,300 43,350 6,760 5,606 6,760 5,861 43,350 43,400 6,773 5,614 6,773 5,869 43,400 43,450 6,785 5,621 6,785 5,876 43,450 43,500 6,798 5,629 6,798 5,884 43,500 43,550 6,810 5,636 6,810 5,891 43,550 43,600 6,823 5,644 6,823 5,899 43,600 43,650 6,835 5,651 6,835 5,906 43,650 43,700 6,848 5,659 6,848 5,914 43,700 43,750 6,860 5,666 6,860 5,921 43,750 43,800 6,873 5,674 6,873 5,929 43,800 43,850 6,885 5,681 6,885 5,936 43,850 43,900 6,898 5,689 6,898 5,944 43,900 43,950 6,910 5,696 6,910 5,951 43,950 44,000 6,923 5,704 6,923 5,959 44,000 44,000 44,050 6,935 5,711 6,935 5,966 44,050 44,100 6,948 5,719 6,948 5,974 44,100 44,150 6,960 5,726 6,960 5,981 44,150 44,200 6,973 5,734 6,973 5,989 44,200 44,250 6,985 5,741 6,985 5,996 44,250 44,300 6,998 5,749 6,998 6,004 44,300 44,350 7,010 5,756 7,010 6,011 44,350 44,400 7,023 5,764 7,023 6,019 44,400 44,450 7,035 5,771 7,035 6,026 44,450 44,500 7,048 5,779 7,048 6,034 44,500 44,550 7,060 5,786 7,060 6,041 44,550 44,600 7,073 5,794 7,073 6,049 44,600 44,650 7,085 5,801 7,085 6,056 44,650 44,700 7,098 5,809 7,098 6,064 44,700 44,750 7,110 5,816 7,110 6,071 44,750 44,800 7,123 5,824 7,123 6,079 44,800 44,850 7,135 5,831 7,135 6,086 44,850 44,900 7,148 5,839 7,148 6,094 44,900 44,950 7,160 5,846 7,160 6,101 44,950 45,000 7,173 5,854 7,173 6,109 45,000 45,000 45,050 7,185 5,861 7,185 6,116 45,050 45,100 7,198 5,869 7,198 6,124 45,100 45,150 7,210 5,876 7,210 6,131 45,150 45,200 7,223 5,884 7,223 6,139 45,200 45,250 7,235 5,891 7,235 6,146 45,250 45,300 7,248 5,899 7,248 6,154 45,300 45,350 7,260 5,906 7,260 6,161 45,350 45,400 7,273 5,914 7,273 6,169 45,400 45,450 7,285 5,921 7,285 6,176 45,450 45,500 7,298 5,929 7,298 6,184 45,500 45,550 7,310 5,936 7,310 6,191 45,550 45,600 7,323 5,944 7,323 6,199 45,600 45,650 7,335 5,951 7,335 6,206 45,650 45,700 7,348 5,959 7,348 6,214 45,700 45,750 7,360 5,966 7,360 6,221 45,750 45,800 7,373 5,974 7,373 6,229 45,800 45,850 7,385 5,981 7,385 6,236 45,850 45,900 7,398 5,989 7,398 6,244 45,900 45,950 7,410 5,996 7,410 6,251 45,950 46,000 7,423 6,004 7,423 6,259 46,000 46,000 46,050 7,435 6,011 7,435 6,266 46,050 46,100 7,448 6,019 7,448 6,274 46,100 46,150 7,460 6,026 7,460 6,281 46,150 46,200 7,473 6,034 7,473 6,289 46,200 46,250 7,485 6,041 7,485 6,296 46,250 46,300 7,498 6,049 7,498 6,304 46,300 46,350 7,510 6,056 7,510 6,311 46,350 46,400 7,523 6,064 7,523 6,319 46,400 46,450 7,535 6,071 7,535 6,326 46,450 46,500 7,548 6,079 7,548 6,334 46,500 46,550 7,560 6,086 7,560 6,341 46,550 46,600 7,573 6,094 7,573 6,349 46,600 46,650 7,585 6,101 7,585 6,356 46,650 46,700 7,598 6,109 7,598 6,364 46,700 46,750 7,610 6,116 7,610 6,371 46,750 46,800 7,623 6,124 7,623 6,379 46,800 46,850 7,635 6,131 7,635 6,386 46,850 46,900 7,648 6,139 7,648 6,394 46,900 46,950 7,660 6,146 7,660 6,401 46,950 47,000 7,673 6,154 7,673 6,409 47,000 47,000 47,050 7,685 6,161 7,685 6,416 47,050 47,100 7,698 6,169 7,698 6,424 47,100 47,150 7,710 6,176 7,710 6,431 47,150 47,200 7,723 6,184 7,723 6,439 47,200 47,250 7,735 6,191 7,735 6,446 47,250 47,300 7,748 6,199 7,748 6,454 47,300 47,350 7,760 6,206 7,760 6,461 47,350 47,400 7,773 6,214 7,773 6,469 47,400 47,450 7,785 6,221 7,785 6,476 47,450 47,500 7,798 6,229 7,798 6,484 47,500 47,550 7,810 6,236 7,810 6,491 47,550 47,600 7,823 6,244 7,823 6,499 47,600 47,650 7,835 6,251 7,835 6,506 47,650 47,700 7,848 6,259 7,848 6,514 47,700 47,750 7,860 6,266 7,860 6,521 47,750 47,800 7,873 6,274 7,873 6,529 47,800 47,850 7,885 6,281 7,885 6,536 47,850 47,900 7,898 6,289 7,898 6,544 47,900 47,950 7,910 6,296 7,910 6,551 47,950 48,000 7,923 6,304 7,923 6,559 48,000 48,000 48,050 7,935 6,311 7,935 6,566 48,050 48,100 7,948 6,319 7,948 6,574 48,100 48,150 7,960 6,326 7,960 6,581 48,150 48,200 7,973 6,334 7,973 6,589 48,200 48,250 7,985 6,341 7,985 6,596 48,250 48,300 7,998 6,349 7,998 6,604 48,300 48,350 8,010 6,356 8,010 6,611 48,350 48,400 8,023 6,364 8,023 6,619 48,400 48,450 8,035 6,371 8,035 6,626 48,450 48,500 8,048 6,379 8,048 6,634 48,500 48,550 8,060 6,386 8,060 6,641 48,550 48,600 8,073 6,394 8,073 6,649 48,600 48,650 8,085 6,401 8,085 6,659 48,650 48,700 8,098 6,409 8,098 6,671 48,700 48,750 8,110 6,416 8,110 6,684 48,750 48,800 8,123 6,424 8,123 6,696 48,800 48,850 8,135 6,431 8,135 6,709 48,850 48,900 8,148 6,439 8,148 6,721 48,900 48,950 8,160 6,446 8,160 6,734 48,950 49,000 8,173 6,454 8,173 6,746 49,000 49,000 49,050 8,185 6,461 8,185 6,759 49,050 49,100 8,198 6,469 8,198 6,771 49,100 49,150 8,210 6,476 8,210 6,784 49,150 49,200 8,223 6,484 8,223 6,796 49,200 49,250 8,235 6,491 8,235 6,809 49,250 49,300 8,248 6,499 8,248 6,821 49,300 49,350 8,260 6,506 8,260 6,834 49,350 49,400 8,273 6,514 8,273 6,846 49,400 49,450 8,285 6,521 8,285 6,859 49,450 49,500 8,298 6,529 8,298 6,871 49,500 49,550 8,310 6,536 8,310 6,884 49,550 49,600 8,323 6,544 8,323 6,896 49,600 49,650 8,335 6,551 8,335 6,909 49,650 49,700 8,348 6,559 8,348 6,921 49,700 49,750 8,360 6,566 8,360 6,934 49,750 49,800 8,373 6,574 8,373 6,946 49,800 49,850 8,385 6,581 8,385 6,959 49,850 49,900 8,398 6,589 8,398 6,971 49,900 49,950 8,410 6,596 8,410 6,984 49,950 50,000 8,423 6,604 8,423 6,996 50,000 50,000 50,050 8,435 6,611 8,435 7,009 50,050 50,100 8,448 6,619 8,448 7,021 50,100 50,150 8,460 6,626 8,460 7,034 50,150 50,200 8,473 6,634 8,473 7,046 50,200 50,250 8,485 6,641 8,485 7,059 50,250 50,300 8,498 6,649 8,498 7,071 50,300 50,350 8,510 6,656 8,510 7,084 50,350 50,400 8,523 6,664 8,523 7,096 50,400 50,450 8,535 6,671 8,535 7,109 50,450 50,500 8,548 6,679 8,548 7,121 50,500 50,550 8,560 6,686 8,560 7,134 50,550 50,600 8,573 6,694 8,573 7,146 50,600 50,650 8,585 6,701 8,585 7,159 50,650 50,700 8,598 6,709 8,598 7,171 50,700 50,750 8,610 6,716 8,610 7,184 50,750 50,800 8,623 6,724 8,623 7,196 50,800 50,850 8,635 6,731 8,635 7,209 50,850 50,900 8,648 6,739 8,648 7,221 50,900 50,950 8,660 6,746 8,660 7,234 50,950 51,000 8,673 6,754 8,673 7,246 51,000 51,000 51,050 8,685 6,761 8,685 7,259 51,050 51,100 8,698 6,769 8,698 7,271 51,100 51,150 8,710 6,776 8,710 7,284 51,150 51,200 8,723 6,784 8,723 7,296 51,200 51,250 8,735 6,791 8,735 7,309 51,250 51,300 8,748 6,799 8,748 7,321 51,300 51,350 8,760 6,806 8,760 7,334 51,350 51,400 8,773 6,814 8,773 7,346 51,400 51,450 8,785 6,821 8,785 7,359 51,450 51,500 8,798 6,829 8,798 7,371 51,500 51,550 8,810 6,836 8,810 7,384 51,550 51,600 8,823 6,844 8,823 7,396 51,600 51,650 8,835 6,851 8,835 7,409 51,650 51,700 8,848 6,859 8,848 7,421 51,700 51,750 8,860 6,866 8,860 7,434 51,750 51,800 8,873 6,874 8,873 7,446 51,800 51,850 8,885 6,881 8,885 7,459 51,850 51,900 8,898 6,889 8,898 7,471 51,900 51,950 8,910 6,896 8,910 7,484 51,950 52,000 8,923 6,904 8,923 7,496 52,000 52,000 52,050 8,935 6,911 8,935 7,509 52,050 52,100 8,948 6,919 8,948 7,521 52,100 52,150 8,960 6,926 8,960 7,534 52,150 52,200 8,973 6,934 8,973 7,546 52,200 52,250 8,985 6,941 8,985 7,559 52,250 52,300 8,998 6,949 8,998 7,571 52,300 52,350 9,010 6,956 9,010 7,584 52,350 52,400 9,023 6,964 9,023 7,596 52,400 52,450 9,035 6,971 9,035 7,609 52,450 52,500 9,048 6,979 9,048 7,621 52,500 52,550 9,060 6,986 9,060 7,634 52,550 52,600 9,073 6,994 9,073 7,646 52,600 52,650 9,085 7,001 9,085 7,659 52,650 52,700 9,098 7,009 9,098 7,671 52,700 52,750 9,110 7,016 9,110 7,684 52,750 52,800 9,123 7,024 9,123 7,696 52,800 52,850 9,135 7,031 9,135 7,709 52,850 52,900 9,148 7,039 9,148 7,721 52,900 52,950 9,160 7,046 9,160 7,734 52,950 53,000 9,173 7,054 9,173 7,746 53,000 53,000 53,050 9,185 7,061 9,185 7,759 53,050 53,100 9,198 7,069 9,198 7,771 53,100 53,150 9,210 7,076 9,210 7,784 53,150 53,200 9,223 7,084 9,223 7,796 53,200 53,250 9,235 7,091 9,235 7,809 53,250 53,300 9,248 7,099 9,248 7,821 53,300 53,350 9,260 7,106 9,260 7,834 53,350 53,400 9,273 7,114 9,273 7,846 53,400 53,450 9,285 7,121 9,285 7,859 53,450 53,500 9,298 7,129 9,298 7,871 53,500 53,550 9,310 7,136 9,310 7,884 53,550 53,600 9,323 7,144 9,323 7,896 53,600 53,650 9,335 7,151 9,335 7,909 53,650 53,700 9,348 7,159 9,348 7,921 53,700 53,750 9,360 7,166 9,360 7,934 53,750 53,800 9,373 7,174 9,373 7,946 53,800 53,850 9,385 7,181 9,385 7,959 53,850 53,900 9,398 7,189 9,398 7,971 53,900 53,950 9,410 7,196 9,410 7,984 53,950 54,000 9,423 7,204 9,423 7,996 54,000 54,000 54,050 9,435 7,211 9,435 8,009 54,050 54,100 9,448 7,219 9,448 8,021 54,100 54,150 9,460 7,226 9,460 8,034 54,150 54,200 9,473 7,234 9,473 8,046 54,200 54,250 9,485 7,241 9,485 8,059 54,250 54,300 9,498 7,249 9,498 8,071 54,300 54,350 9,510 7,256 9,510 8,084 54,350 54,400 9,523 7,264 9,523 8,096 54,400 54,450 9,535 7,271 9,535 8,109 54,450 54,500 9,548 7,279 9,548 8,121 54,500 54,550 9,560 7,286 9,560 8,134 54,550 54,600 9,573 7,294 9,573 8,146 54,600 54,650 9,585 7,301 9,585 8,159 54,650 54,700 9,598 7,309 9,598 8,171 54,700 54,750 9,610 7,316 9,610 8,184 54,750 54,800 9,623 7,324 9,623 8,196 54,800 54,850 9,635 7,331 9,635 8,209 54,850 54,900 9,648 7,339 9,648 8,221 54,900 54,950 9,660 7,346 9,660 8,234 54,950 55,000 9,673 7,354 9,673 8,246 55,000 55,000 55,050 9,685 7,361 9,685 8,259 55,050 55,100 9,698 7,369 9,698 8,271 55,100 55,150 9,710 7,376 9,710 8,284 55,150 55,200 9,723 7,384 9,723 8,296 55,200 55,250 9,735 7,391 9,735 8,309 55,250 55,300 9,748 7,399 9,748 8,321 55,300 55,350 9,760 7,406 9,760 8,334 55,350 55,400 9,773 7,414 9,773 8,346 55,400 55,450 9,785 7,421 9,785 8,359 55,450 55,500 9,798 7,429 9,798 8,371 55,500 55,550 9,810 7,436 9,810 8,384 55,550 55,600 9,823 7,444 9,823 8,396 55,600 55,650 9,835 7,451 9,835 8,409 55,650 55,700 9,848 7,459 9,848 8,421 55,700 55,750 9,860 7,466 9,860 8,434 55,750 55,800 9,873 7,474 9,873 8,446 55,800 55,850 9,885 7,481 9,885 8,459 55,850 55,900 9,898 7,489 9,898 8,471 55,900 55,950 9,910 7,496 9,910 8,484 55,950 56,000 9,923 7,504 9,923 8,496 56,000 56,000 56,050 9,935 7,511 9,935 8,509 56,050 56,100 9,948 7,519 9,948 8,521 56,100 56,150 9,960 7,526 9,960 8,534 56,150 56,200 9,973 7,534 9,973 8,546 56,200 56,250 9,985 7,541 9,985 8,559 56,250 56,300 9,998 7,549 9,998 8,571 56,300 56,350 10,010 7,556 10,010 8,584 56,350 56,400 10,023 7,564 10,023 8,596 56,400 56,450 10,035 7,571 10,035 8,609 56,450 56,500 10,048 7,579 10,048 8,621 56,500 56,550 10,060 7,586 10,060 8,634 56,550 56,600 10,073 7,594 10,073 8,646 56,600 56,650 10,085 7,601 10,085 8,659 56,650 56,700 10,098 7,609 10,098 8,671 56,700 56,750 10,110 7,616 10,110 8,684 56,750 56,800 10,123 7,624 10,123 8,696 56,800 56,850 10,135 7,631 10,135 8,709 56,850 56,900 10,148 7,639 10,148 8,721 56,900 56,950 10,160 7,646 10,160 8,734 56,950 57,000 10,173 7,654 10,173 8,746 57,000 57,000 57,050 10,185 7,661 10,185 8,759 57,050 57,100 10,198 7,669 10,198 8,771 57,100 57,150 10,210 7,676 10,210 8,784 57,150 57,200 10,223 7,684 10,223 8,796 57,200 57,250 10,235 7,691 10,235 8,809 57,250 57,300 10,248 7,699 10,248 8,821 57,300 57,350 10,260 7,706 10,260 8,834 57,350 57,400 10,273 7,714 10,273 8,846 57,400 57,450 10,285 7,721 10,285 8,859 57,450 57,500 10,298 7,729 10,298 8,871 57,500 57,550 10,310 7,736 10,310 8,884 57,550 57,600 10,323 7,744 10,323 8,896 57,600 57,650 10,335 7,751 10,335 8,909 57,650 57,700 10,348 7,759 10,348 8,921 57,700 57,750 10,360 7,766 10,360 8,934 57,750 57,800 10,373 7,774 10,373 8,946 57,800 57,850 10,385 7,781 10,385 8,959 57,850 57,900 10,398 7,789 10,398 8,971 57,900 57,950 10,410 7,796 10,410 8,984 57,950 58,000 10,423 7,804 10,423 8,996 58,000 58,000 58,050 10,435 7,811 10,435 9,009 58,050 58,100 10,448 7,819 10,448 9,021 58,100 58,150 10,460 7,826 10,460 9,034 58,150 58,200 10,473 7,834 10,473 9,046 58,200 58,250 10,485 7,841 10,485 9,059 58,250 58,300 10,498 7,849 10,498 9,071 58,300 58,350 10,510 7,856 10,510 9,084 58,350 58,400 10,523 7,864 10,523 9,096 58,400 58,450 10,535 7,871 10,535 9,109 58,450 58,500 10,548 7,879 10,548 9,121 58,500 58,550 10,560 7,886 10,560 9,134 58,550 58,600 10,573 7,894 10,573 9,146 58,600 58,650 10,585 7,901 10,585 9,159 58,650 58,700 10,598 7,909 10,598 9,171 58,700 58,750 10,610 7,916 10,610 9,184 58,750 58,800 10,623 7,924 10,623 9,196 58,800 58,850 10,635 7,931 10,635 9,209 58,850 58,900 10,648 7,939 10,648 9,221 58,900 58,950 10,660 7,946 10,660 9,234 58,950 59,000 10,673 7,954 10,673 9,246 59,000 59,000 59,050 10,685 7,961 10,685 9,259 59,050 59,100 10,698 7,969 10,698 9,271 59,100 59,150 10,710 7,976 10,710 9,284 59,150 59,200 10,723 7,984 10,723 9,296 59,200 59,250 10,735 7,991 10,735 9,309 59,250 59,300 10,748 7,999 10,748 9,321 59,300 59,350 10,760 8,006 10,760 9,334 59,350 59,400 10,773 8,014 10,773 9,346 59,400 59,450 10,785 8,021 10,785 9,359 59,450 59,500 10,798 8,029 10,798 9,371 59,500 59,550 10,810 8,036 10,810 9,384 59,550 59,600 10,823 8,044 10,823 9,396 59,600 59,650 10,835 8,051 10,835 9,409 59,650 59,700 10,848 8,059 10,848 9,421 59,700 59,750 10,860 8,066 10,860 9,434 59,750 59,800 10,873 8,074 10,873 9,446 59,800 59,850 10,885 8,081 10,885 9,459 59,850 59,900 10,898 8,089 10,898 9,471 59,900 59,950 10,910 8,096 10,910 9,484 59,950 60,000 10,923 8,104 10,923 9,496 60,000 60,000 60,050 10,935 8,111 10,935 9,509 60,050 60,100 10,948 8,119 10,948 9,521 60,100 60,150 10,960 8,126 10,960 9,534 60,150 60,200 10,973 8,134 10,973 9,546 60,200 60,250 10,985 8,141 10,985 9,559 60,250 60,300 10,998 8,149 10,998 9,571 60,300 60,350 11,010 8,156 11,010 9,584 60,350 60,400 11,023 8,164 11,023 9,596 60,400 60,450 11,035 8,171 11,035 9,609 60,450 60,500 11,048 8,179 11,048 9,621 60,500 60,550 11,060 8,186 11,060 9,634 60,550 60,600 11,073 8,194 11,073 9,646 60,600 60,650 11,085 8,201 11,085 9,659 60,650 60,700 11,098 8,209 11,098 9,671 60,700 60,750 11,110 8,216 11,110 9,684 60,750 60,800 11,123 8,224 11,123 9,696 60,800 60,850 11,135 8,231 11,135 9,709 60,850 60,900 11,148 8,239 11,148 9,721 60,900 60,950 11,160 8,246 11,160 9,734 60,950 61,000 11,173 8,254 11,173 9,746 61,000 61,000 61,050 11,185 8,261 11,185 9,759 61,050 61,100 11,198 8,269 11,198 9,771 61,100 61,150 11,210 8,276 11,210 9,784 61,150 61,200 11,223 8,284 11,223 9,796 61,200 61,250 11,235 8,291 11,235 9,809 61,250 61,300 11,248 8,299 11,248 9,821 61,300 61,350 11,260 8,306 11,260 9,834 61,350 61,400 11,273 8,314 11,273 9,846 61,400 61,450 11,285 8,321 11,285 9,859 61,450 61,500 11,298 8,329 11,298 9,871 61,500 61,550 11,310 8,336 11,310 9,884 61,550 61,600 11,323 8,344 11,323 9,896 61,600 61,650 11,335 8,351 11,335 9,909 61,650 61,700 11,348 8,359 11,348 9,921 61,700 61,750 11,360 8,366 11,360 9,934 61,750 61,800 11,373 8,374 11,373 9,946 61,800 61,850 11,385 8,381 11,385 9,959 61,850 61,900 11,398 8,389 11,398 9,971 61,900 61,950 11,410 8,396 11,410 9,984 61,950 62,000 11,423 8,404 11,423 9,996 62,000 62,000 62,050 11,435 8,411 11,435 10,009 62,050 62,100 11,448 8,419 11,448 10,021 62,100 62,150 11,460 8,426 11,460 10,034 62,150 62,200 11,473 8,434 11,473 10,046 62,200 62,250 11,485 8,441 11,485 10,059 62,250 62,300 11,498 8,449 11,498 10,071 62,300 62,350 11,510 8,456 11,510 10,084 62,350 62,400 11,523 8,464 11,523 10,096 62,400 62,450 11,535 8,471 11,535 10,109 62,450 62,500 11,548 8,479 11,548 10,121 62,500 62,550 11,560 8,486 11,560 10,134 62,550 62,600 11,573 8,494 11,573 10,146 62,600 62,650 11,585 8,501 11,585 10,159 62,650 62,700 11,598 8,509 11,598 10,171 62,700 62,750 11,610 8,516 11,610 10,184 62,750 62,800 11,623 8,524 11,623 10,196 62,800 62,850 11,635 8,531 11,635 10,209 62,850 62,900 11,648 8,539 11,648 10,221 62,900 62,950 11,660 8,546 11,660 10,234 62,950 63,000 11,673 8,554 11,673 10,246 63,000 63,000 63,050 11,685 8,561 11,685 10,259 63,050 63,100 11,698 8,569 11,698 10,271 63,100 63,150 11,710 8,576 11,710 10,284 63,150 63,200 11,723 8,584 11,723 10,296 63,200 63,250 11,735 8,591 11,735 10,309 63,250 63,300 11,748 8,599 11,748 10,321 63,300 63,350 11,760 8,606 11,760 10,334 63,350 63,400 11,773 8,614 11,773 10,346 63,400 63,450 11,785 8,621 11,785 10,359 63,450 63,500 11,798 8,629 11,798 10,371 63,500 63,550 11,810 8,636 11,810 10,384 63,550 63,600 11,823 8,644 11,823 10,396 63,600 63,650 11,835 8,651 11,835 10,409 63,650 63,700 11,848 8,659 11,848 10,421 63,700 63,750 11,860 8,666 11,860 10,434 63,750 63,800 11,873 8,674 11,873 10,446 63,800 63,850 11,885 8,681 11,885 10,459 63,850 63,900 11,898 8,689 11,898 10,471 63,900 63,950 11,910 8,696 11,910 10,484 63,950 64,000 11,923 8,704 11,923 10,496 64,000 64,000 64,050 11,935 8,711 11,935 10,509 64,050 64,100 11,948 8,719 11,948 10,521 64,100 64,150 11,960 8,726 11,960 10,534 64,150 64,200 11,973 8,734 11,973 10,546 64,200 64,250 11,985 8,741 11,985 10,559 64,250 64,300 11,998 8,749 11,998 10,571 64,300 64,350 12,010 8,756 12,010 10,584 64,350 64,400 12,023 8,764 12,023 10,596 64,400 64,450 12,035 8,771 12,035 10,609 64,450 64,500 12,048 8,779 12,048 10,621 64,500 64,550 12,060 8,786 12,060 10,634 64,550 64,600 12,073 8,794 12,073 10,646 64,600 64,650 12,085 8,801 12,085 10,659 64,650 64,700 12,098 8,809 12,098 10,671 64,700 64,750 12,110 8,816 12,110 10,684 64,750 64,800 12,123 8,824 12,123 10,696 64,800 64,850 12,135 8,831 12,135 10,709 64,850 64,900 12,148 8,839 12,148 10,721 64,900 64,950 12,160 8,846 12,160 10,734 64,950 65,000 12,173 8,854 12,173 10,746 65,000 65,000 65,050 12,185 8,861 12,185 10,759 65,050 65,100 12,198 8,869 12,198 10,771 65,100 65,150 12,210 8,876 12,210 10,784 65,150 65,200 12,223 8,884 12,223 10,796 65,200 65,250 12,235 8,891 12,235 10,809 65,250 65,300 12,248 8,899 12,248 10,821 65,300 65,350 12,260 8,906 12,260 10,834 65,350 65,400 12,273 8,914 12,273 10,846 65,400 65,450 12,285 8,921 12,285 10,859 65,450 65,500 12,298 8,929 12,298 10,871 65,500 65,550 12,310 8,936 12,310 10,884 65,550 65,600 12,323 8,944 12,323 10,896 65,600 65,650 12,335 8,951 12,335 10,909 65,650 65,700 12,348 8,959 12,348 10,921 65,700 65,750 12,360 8,966 12,360 10,934 65,750 65,800 12,373 8,974 12,373 10,946 65,800 65,850 12,385 8,981 12,385 10,959 65,850 65,900 12,398 8,989 12,398 10,971 65,900 65,950 12,410 8,996 12,410 10,984 65,950 66,000 12,423 9,004 12,423 10,996 66,000 66,000 66,050 12,435 9,011 12,435 11,009 66,050 66,100 12,448 9,019 12,448 11,021 66,100 66,150 12,460 9,026 12,460 11,034 66,150 66,200 12,473 9,034 12,473 11,046 66,200 66,250 12,485 9,041 12,485 11,059 66,250 66,300 12,498 9,049 12,498 11,071 66,300 66,350 12,510 9,056 12,510 11,084 66,350 66,400 12,523 9,064 12,523 11,096 66,400 66,450 12,535 9,071 12,535 11,109 66,450 66,500 12,548 9,079 12,548 11,121 66,500 66,550 12,560 9,086 12,560 11,134 66,550 66,600 12,573 9,094 12,573 11,146 66,600 66,650 12,585 9,101 12,585 11,159 66,650 66,700 12,598 9,109 12,598 11,171 66,700 66,750 12,610 9,116 12,610 11,184 66,750 66,800 12,623 9,124 12,623 11,196 66,800 66,850 12,635 9,131 12,635 11,209 66,850 66,900 12,648 9,139 12,648 11,221 66,900 66,950 12,660 9,146 12,660 11,234 66,950 67,000 12,673 9,154 12,673 11,246 67,000 67,000 67,050 12,685 9,161 12,685 11,259 67,050 67,100 12,698 9,169 12,698 11,271 67,100 67,150 12,710 9,176 12,710 11,284 67,150 67,200 12,723 9,184 12,723 11,296 67,200 67,250 12,735 9,191 12,735 11,309 67,250 67,300 12,748 9,199 12,748 11,321 67,300 67,350 12,760 9,206 12,760 11,334 67,350 67,400 12,773 9,214 12,773 11,346 67,400 67,450 12,785 9,221 12,785 11,359 67,450 67,500 12,798 9,229 12,798 11,371 67,500 67,550 12,810 9,236 12,810 11,384 67,550 67,600 12,823 9,244 12,823 11,396 67,600 67,650 12,835 9,251 12,835 11,409 67,650 67,700 12,848 9,259 12,848 11,421 67,700 67,750 12,860 9,266 12,860 11,434 67,750 67,800 12,873 9,274 12,873 11,446 67,800 67,850 12,885 9,281 12,885 11,459 67,850 67,900 12,898 9,289 12,898 11,471 67,900 67,950 12,910 9,296 12,910 11,484 67,950 68,000 12,923 9,304 12,923 11,496 68,000 68,000 68,050 12,935 9,311 12,935 11,509 68,050 68,100 12,948 9,319 12,948 11,521 68,100 68,150 12,960 9,326 12,960 11,534 68,150 68,200 12,973 9,334 12,973 11,546 68,200 68,250 12,985 9,341 12,985 11,559 68,250 68,300 12,998 9,349 12,998 11,571 68,300 68,350 13,010 9,356 13,010 11,584 68,350 68,400 13,023 9,364 13,023 11,596 68,400 68,450 13,035 9,371 13,035 11,609 68,450 68,500 13,048 9,379 13,048 11,621 68,500 68,550 13,060 9,386 13,060 11,634 68,550 68,600 13,073 9,394 13,073 11,646 68,600 68,650 13,085 9,401 13,085 11,659 68,650 68,700 13,098 9,409 13,098 11,671 68,700 68,750 13,110 9,416 13,110 11,684 68,750 68,800 13,123 9,424 13,123 11,696 68,800 68,850 13,135 9,431 13,135 11,709 68,850 68,900 13,148 9,439 13,148 11,721 68,900 68,950 13,160 9,446 13,160 11,734 68,950 69,000 13,173 9,454 13,173 11,746 69,000 69,000 69,050 13,185 9,461 13,185 11,759 69,050 69,100 13,198 9,469 13,198 11,771 69,100 69,150 13,210 9,476 13,210 11,784 69,150 69,200 13,223 9,484 13,223 11,796 69,200 69,250 13,235 9,491 13,235 11,809 69,250 69,300 13,248 9,499 13,248 11,821 69,300 69,350 13,260 9,506 13,260 11,834 69,350 69,400 13,273 9,514 13,273 11,846 69,400 69,450 13,285 9,521 13,285 11,859 69,450 69,500 13,298 9,529 13,298 11,871 69,500 69,550 13,310 9,536 13,310 11,884 69,550 69,600 13,323 9,544 13,323 11,896 69,600 69,650 13,335 9,551 13,335 11,909 69,650 69,700 13,348 9,559 13,348 11,921 69,700 69,750 13,360 9,566 13,360 11,934 69,750 69,800 13,373 9,574 13,373 11,946 69,800 69,850 13,385 9,581 13,385 11,959 69,850 69,900 13,398 9,589 13,398 11,971 69,900 69,950 13,410 9,596 13,410 11,984 69,950 70,000 13,423 9,604 13,423 11,996 70,000 70,000 70,050 13,435 9,611 13,435 12,009 70,050 70,100 13,448 9,619 13,448 12,021 70,100 70,150 13,460 9,626 13,460 12,034 70,150 70,200 13,473 9,634 13,473 12,046 70,200 70,250 13,485 9,641 13,485 12,059 70,250 70,300 13,498 9,649 13,498 12,071 70,300 70,350 13,510 9,656 13,510 12,084 70,350 70,400 13,523 9,664 13,523 12,096 70,400 70,450 13,535 9,671 13,535 12,109 70,450 70,500 13,548 9,679 13,548 12,121 70,500 70,550 13,560 9,686 13,560 12,134 70,550 70,600 13,573 9,694 13,573 12,146 70,600 70,650 13,585 9,701 13,585 12,159 70,650 70,700 13,598 9,709 13,598 12,171 70,700 70,750 13,610 9,716 13,610 12,184 70,750 70,800 13,623 9,724 13,623 12,196 70,800 70,850 13,635 9,731 13,635 12,209 70,850 70,900 13,648 9,739 13,648 12,221 70,900 70,950 13,660 9,746 13,660 12,234 70,950 71,000 13,673 9,754 13,673 12,246 71,000 71,000 71,050 13,685 9,761 13,685 12,259 71,050 71,100 13,698 9,769 13,698 12,271 71,100 71,150 13,710 9,776 13,710 12,284 71,150 71,200 13,723 9,784 13,723 12,296 71,200 71,250 13,735 9,791 13,735 12,309 71,250 71,300 13,748 9,799 13,748 12,321 71,300 71,350 13,760 9,806 13,760 12,334 71,350 71,400 13,773 9,814 13,773 12,346 71,400 71,450 13,785 9,821 13,785 12,359 71,450 71,500 13,798 9,829 13,798 12,371 71,500 71,550 13,810 9,836 13,810 12,384 71,550 71,600 13,823 9,844 13,823 12,396 71,600 71,650 13,835 9,851 13,835 12,409 71,650 71,700 13,848 9,859 13,848 12,421 71,700 71,750 13,860 9,866 13,860 12,434 71,750 71,800 13,873 9,874 13,873 12,446 71,800 71,850 13,885 9,881 13,885 12,459 71,850 71,900 13,898 9,889 13,898 12,471 71,900 71,950 13,910 9,896 13,910 12,484 71,950 72,000 13,923 9,904 13,923 12,496 72,000 72,000 72,050 13,935 9,911 13,935 12,509 72,050 72,100 13,948 9,919 13,948 12,521 72,100 72,150 13,960 9,926 13,960 12,534 72,150 72,200 13,973 9,934 13,973 12,546 72,200 72,250 13,985 9,941 13,985 12,559 72,250 72,300 13,998 9,949 13,998 12,571 72,300 72,350 14,010 9,956 14,010 12,584 72,350 72,400 14,023 9,964 14,023 12,596 72,400 72,450 14,035 9,971 14,035 12,609 72,450 72,500 14,048 9,979 14,048 12,621 72,500 72,550 14,060 9,989 14,060 12,634 72,550 72,600 14,073 10,001 14,073 12,646 72,600 72,650 14,085 10,014 14,085 12,659 72,650 72,700 14,098 10,026 14,098 12,671 72,700 72,750 14,110 10,039 14,110 12,684 72,750 72,800 14,123 10,051 14,123 12,696 72,800 72,850 14,135 10,064 14,135 12,709 72,850 72,900 14,148 10,076 14,148 12,721 72,900 72,950 14,160 10,089 14,160 12,734 72,950 73,000 14,173 10,101 14,173 12,746 73,000 73,000 73,050 14,185 10,114 14,185 12,759 73,050 73,100 14,198 10,126 14,198 12,771 73,100 73,150 14,210 10,139 14,210 12,784 73,150 73,200 14,223 10,151 14,223 12,796 73,200 73,250 14,235 10,164 14,236 12,809 73,250 73,300 14,248 10,176 14,250 12,821 73,300 73,350 14,260 10,189 14,264 12,834 73,350 73,400 14,273 10,201 14,278 12,846 73,400 73,450 14,285 10,214 14,292 12,859 73,450 73,500 14,298 10,226 14,306 12,871 73,500 73,550 14,310 10,239 14,320 12,884 73,550 73,600 14,323 10,251 14,334 12,896 73,600 73,650 14,335 10,264 14,348 12,909 73,650 73,700 14,348 10,276 14,362 12,921 73,700 73,750 14,360 10,289 14,376 12,934 73,750 73,800 14,373 10,301 14,390 12,946 73,800 73,850 14,385 10,314 14,404 12,959 73,850 73,900 14,398 10,326 14,418 12,971 73,900 73,950 14,410 10,339 14,432 12,984 73,950 74,000 14,423 10,351 14,446 12,996 74,000 74,000 74,050 14,435 10,364 14,460 13,009 74,050 74,100 14,448 10,376 14,474 13,021 74,100 74,150 14,460 10,389 14,488 13,034 74,150 74,200 14,473 10,401 14,502 13,046 74,200 74,250 14,485 10,414 14,516 13,059 74,250 74,300 14,498 10,426 14,530 13,071 74,300 74,350 14,510 10,439 14,544 13,084 74,350 74,400 14,523 10,451 14,558 13,096 74,400 74,450 14,535 10,464 14,572 13,109 74,450 74,500 14,548 10,476 14,586 13,121 74,500 74,550 14,560 10,489 14,600 13,134 74,550 74,600 14,573 10,501 14,614 13,146 74,600 74,650 14,585 10,514 14,628 13,159 74,650 74,700 14,598 10,526 14,642 13,171 74,700 74,750 14,610 10,539 14,656 13,184 74,750 74,800 14,623 10,551 14,670 13,196 74,800 74,850 14,635 10,564 14,684 13,209 74,850 74,900 14,648 10,576 14,698 13,221 74,900 74,950 14,660 10,589 14,712 13,234 74,950 75,000 14,673 10,601 14,726 13,246 75,000 75,000 75,050 14,685 10,614 14,740 13,259 75,050 75,100 14,698 10,626 14,754 13,271 75,100 75,150 14,710 10,639 14,768 13,284 75,150 75,200 14,723 10,651 14,782 13,296 75,200 75,250 14,735 10,664 14,796 13,309 75,250 75,300 14,748 10,676 14,810 13,321 75,300 75,350 14,760 10,689 14,824 13,334 75,350 75,400 14,773 10,701 14,838 13,346 75,400 75,450 14,785 10,714 14,852 13,359 75,450 75,500 14,798 10,726 14,866 13,371 75,500 75,550 14,810 10,739 14,880 13,384 75,550 75,600 14,823 10,751 14,894 13,396 75,600 75,650 14,835 10,764 14,908 13,409 75,650 75,700 14,848 10,776 14,922 13,421 75,700 75,750 14,860 10,789 14,936 13,434 75,750 75,800 14,873 10,801 14,950 13,446 75,800 75,850 14,885 10,814 14,964 13,459 75,850 75,900 14,898 10,826 14,978 13,471 75,900 75,950 14,910 10,839 14,992 13,484 75,950 76,000 14,923 10,851 15,006 13,496 76,000 76,000 76,050 14,935 10,864 15,020 13,509 76,050 76,100 14,948 10,876 15,034 13,521 76,100 76,150 14,960 10,889 15,048 13,534 76,150 76,200 14,973 10,901 15,062 13,546 76,200 76,250 14,985 10,914 15,076 13,559 76,250 76,300 14,998 10,926 15,090 13,571 76,300 76,350 15,010 10,939 15,104 13,584 76,350 76,400 15,023 10,951 15,118 13,596 76,400 76,450 15,035 10,964 15,132 13,609 76,450 76,500 15,048 10,976 15,146 13,621 76,500 76,550 15,060 10,989 15,160 13,634 76,550 76,600 15,073 11,001 15,174 13,646 76,600 76,650 15,085 11,014 15,188 13,659 76,650 76,700 15,098 11,026 15,202 13,671 76,700 76,750 15,110 11,039 15,216 13,684 76,750 76,800 15,123 11,051 15,230 13,696 76,800 76,850 15,135 11,064 15,244 13,709 76,850 76,900 15,148 11,076 15,258 13,721 76,900 76,950 15,160 11,089 15,272 13,734 76,950 77,000 15,173 11,101 15,286 13,746 77,000 77,000 77,050 15,185 11,114 15,300 13,759 77,050 77,100 15,198 11,126 15,314 13,771 77,100 77,150 15,210 11,139 15,328 13,784 77,150 77,200 15,223 11,151 15,342 13,796 77,200 77,250 15,235 11,164 15,356 13,809 77,250 77,300 15,248 11,176 15,370 13,821 77,300 77,350 15,260 11,189 15,384 13,834 77,350 77,400 15,273 11,201 15,398 13,846 77,400 77,450 15,285 11,214 15,412 13,859 77,450 77,500 15,298 11,226 15,426 13,871 77,500 77,550 15,310 11,239 15,440 13,884 77,550 77,600 15,323 11,251 15,454 13,896 77,600 77,650 15,335 11,264 15,468 13,909 77,650 77,700 15,348 11,276 15,482 13,921 77,700 77,750 15,360 11,289 15,496 13,934 77,750 77,800 15,373 11,301 15,510 13,946 77,800 77,850 15,385 11,314 15,524 13,959 77,850 77,900 15,398 11,326 15,538 13,971 77,900 77,950 15,410 11,339 15,552 13,984 77,950 78,000 15,423 11,351 15,566 13,996 78,000 78,000 78,050 15,435 11,364 15,580 14,009 78,050 78,100 15,448 11,376 15,594 14,021 78,100 78,150 15,460 11,389 15,608 14,034 78,150 78,200 15,473 11,401 15,622 14,046 78,200 78,250 15,485 11,414 15,636 14,059 78,250 78,300 15,498 11,426 15,650 14,071 78,300 78,350 15,510 11,439 15,664 14,084 78,350 78,400 15,523 11,451 15,678 14,096 78,400 78,450 15,535 11,464 15,692 14,109 78,450 78,500 15,548 11,476 15,706 14,121 78,500 78,550 15,560 11,489 15,720 14,134 78,550 78,600 15,573 11,501 15,734 14,146 78,600 78,650 15,585 11,514 15,748 14,159 78,650 78,700 15,598 11,526 15,762 14,171 78,700 78,750 15,610 11,539 15,776 14,184 78,750 78,800 15,623 11,551 15,790 14,196 78,800 78,850 15,635 11,564 15,804 14,209 78,850 78,900 15,648 11,576 15,818 14,221 78,900 78,950 15,660 11,589 15,832 14,234 78,950 79,000 15,673 11,601 15,846 14,246 79,000 79,000 79,050 15,685 11,614 15,860 14,259 79,050 79,100 15,698 11,626 15,874 14,271 79,100 79,150 15,710 11,639 15,888 14,284 79,150 79,200 15,723 11,651 15,902 14,296 79,200 79,250 15,735 11,664 15,916 14,309 79,250 79,300 15,748 11,676 15,930 14,321 79,300 79,350 15,760 11,689 15,944 14,334 79,350 79,400 15,773 11,701 15,958 14,346 79,400 79,450 15,785 11,714 15,972 14,359 79,450 79,500 15,798 11,726 15,986 14,371 79,500 79,550 15,810 11,739 16,000 14,384 79,550 79,600 15,823 11,751 16,014 14,396 79,600 79,650 15,835 11,764 16,028 14,409 79,650 79,700 15,848 11,776 16,042 14,421 79,700 79,750 15,860 11,789 16,056 14,434 79,750 79,800 15,873 11,801 16,070 14,446 79,800 79,850 15,885 11,814 16,084 14,459 79,850 79,900 15,898 11,826 16,098 14,471 79,900 79,950 15,910 11,839 16,112 14,484 79,950 80,000 15,923 11,851 16,126 14,496 80,000 80,000 80,050 15,935 11,864 16,140 14,509 80,050 80,100 15,948 11,876 16,154 14,521 80,100 80,150 15,960 11,889 16,168 14,534 80,150 80,200 15,973 11,901 16,182 14,546 80,200 80,250 15,985 11,914 16,196 14,559 80,250 80,300 15,998 11,926 16,210 14,571 80,300 80,350 16,010 11,939 16,224 14,584 80,350 80,400 16,023 11,951 16,238 14,596 80,400 80,450 16,035 11,964 16,252 14,609 80,450 80,500 16,048 11,976 16,266 14,621 80,500 80,550 16,060 11,989 16,280 14,634 80,550 80,600 16,073 12,001 16,294 14,646 80,600 80,650 16,085 12,014 16,308 14,659 80,650 80,700 16,098 12,026 16,322 14,671 80,700 80,750 16,110 12,039 16,336 14,684 80,750 80,800 16,123 12,051 16,350 14,696 80,800 80,850 16,135 12,064 16,364 14,709 80,850 80,900 16,148 12,076 16,378 14,721 80,900 80,950 16,160 12,089 16,392 14,734 80,950 81,000 16,173 12,101 16,406 14,746 81,000 81,000 81,050 16,185 12,114 16,420 14,759 81,050 81,100 16,198 12,126 16,434 14,771 81,100 81,150 16,210 12,139 16,448 14,784 81,150 81,200 16,223 12,151 16,462 14,796 81,200 81,250 16,235 12,164 16,476 14,809 81,250 81,300 16,248 12,176 16,490 14,821 81,300 81,350 16,260 12,189 16,504 14,834 81,350 81,400 16,273 12,201 16,518 14,846 81,400 81,450 16,285 12,214 16,532 14,859 81,450 81,500 16,298 12,226 16,546 14,871 81,500 81,550 16,310 12,239 16,560 14,884 81,550 81,600 16,323 12,251 16,574 14,896 81,600 81,650 16,335 12,264 16,588 14,909 81,650 81,700 16,348 12,276 16,602 14,921 81,700 81,750 16,360 12,289 16,616 14,934 81,750 81,800 16,373 12,301 16,630 14,946 81,800 81,850 16,385 12,314 16,644 14,959 81,850 81,900 16,398 12,326 16,658 14,971 81,900 81,950 16,410 12,339 16,672 14,984 81,950 82,000 16,423 12,351 16,686 14,996 82,000 82,000 82,050 16,435 12,364 16,700 15,009 82,050 82,100 16,448 12,376 16,714 15,021 82,100 82,150 16,460 12,389 16,728 15,034 82,150 82,200 16,473 12,401 16,742 15,046 82,200 82,250 16,485 12,414 16,756 15,059 82,250 82,300 16,498 12,426 16,770 15,071 82,300 82,350 16,510 12,439 16,784 15,084 82,350 82,400 16,523 12,451 16,798 15,096 82,400 82,450 16,535 12,464 16,812 15,109 82,450 82,500 16,548 12,476 16,826 15,121 82,500 82,550 16,560 12,489 16,840 15,134 82,550 82,600 16,573 12,501 16,854 15,146 82,600 82,650 16,585 12,514 16,868 15,159 82,650 82,700 16,598 12,526 16,882 15,171 82,700 82,750 16,610 12,539 16,896 15,184 82,750 82,800 16,623 12,551 16,910 15