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1040nr ez download Publication 17(SP) - Additional Material Table of Contents Tax Tables Derechos del Contribuyente Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Bajos Ingresos Tax Tables Tabla de Impuestos de 2013 Vea las instrucciones para la línea 44 en las Instrucciones para el Formulario 1040, en inglés, para saber si tiene que utilizar la siguiente tabla de impuestos para calcular su impuesto. 1040nr ez download   Ejemplo. 1040nr ez download El Sr. 1040nr ez download y la Sra. 1040nr ez download Moreno presentan una declaración conjunta. 1040nr ez download Su ingreso tributable en la línea 43 del Formulario 1040 es $25,300. 1040nr ez download Primero, ellos buscan la línea del ingreso tributable de 25,300–25,350. 1040nr ez download Luego, buscan la columna correspondiente al estado civil de casado que presenta una declaración conjunta y empiezan a leer la columna desde su inicio. 1040nr ez download La cantidad que aparece donde la línea del ingreso y la columna del estado civil se encuentran es $2,906. 1040nr ez download Ésta es la cantidad de impuesto que ellos tienen que anotar en la línea 44 del Formulario 1040. 1040nr ez download Si la línea 43 (ingresos tributables) es— Y usted es: Al menos Pero menos de Soltero Casado que pre- senta una de- claración conjunta * * Esta columna deberá ser utilizada también por viudos que reúnen los requisitos. 1040nr ez download Casado que pre- senta una de- claración por separado Cabeza de familia     Su impuesto es: 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
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The 1040nr Ez Download

1040nr ez download 3. 1040nr ez download   Ordinary or Capital Gain or Loss for Business Property Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Section 1231 Gains and LossesNonrecaptured section 1231 losses. 1040nr ez download Depreciation RecaptureSection 1245 Property Section 1250 Property Installment Sales Gifts Transfers at Death Like-Kind Exchanges and Involuntary Conversions Multiple Properties Introduction When you dispose of business property, your taxable gain or loss is usually a section 1231 gain or loss. 1040nr ez download Its treatment as ordinary or capital is determined under rules for section 1231 transactions. 1040nr ez download When you dispose of depreciable property (section 1245 property or section 1250 property) at a gain, you may have to recognize all or part of the gain as ordinary income under the depreciation recapture rules. 1040nr ez download Any remaining gain is a section 1231 gain. 1040nr ez download Topics - This chapter discusses: Section 1231 gains and losses Depreciation recapture Useful Items - You may want to see: Publication 534 Depreciating Property Placed in Service Before 1987 537 Installment Sales 547 Casualties, Disasters and Thefts 551 Basis of Assets 946 How To Depreciate Property Form (and Instructions) 4797 Sales of Business Property See chapter 5 for information about getting publications and forms. 1040nr ez download Section 1231 Gains and Losses Section 1231 gains and losses are the taxable gains and losses from section 1231 transactions (discussed below). 1040nr ez download Their treatment as ordinary or capital depends on whether you have a net gain or a net loss from all your section 1231 transactions. 1040nr ez download If you have a gain from a section 1231 transaction, first determine whether any of the gain is ordinary income under the depreciation recapture rules (explained later). 1040nr ez download Do not take that gain into account as section 1231 gain. 1040nr ez download Section 1231 transactions. 1040nr ez download   The following transactions result in gain or loss subject to section 1231 treatment. 1040nr ez download Sales or exchanges of real property or depreciable personal property. 1040nr ez download This property must be used in a trade or business and held longer than 1 year. 1040nr ez download Generally, property held for the production of rents or royalties is considered to be used in a trade or business. 1040nr ez download Depreciable personal property includes amortizable section 197 intangibles (described in chapter 2 under Other Dispositions). 1040nr ez download Sales or exchanges of leaseholds. 1040nr ez download The leasehold must be used in a trade or business and held longer than 1 year. 1040nr ez download Sales or exchanges of cattle and horses. 1040nr ez download The cattle and horses must be held for draft, breeding, dairy, or sporting purposes and held for 2 years or longer. 1040nr ez download Sales or exchanges of other livestock. 1040nr ez download This livestock does not include poultry. 1040nr ez download It must be held for draft, breeding, dairy, or sporting purposes and held for 1 year or longer. 1040nr ez download Sales or exchanges of unharvested crops. 1040nr ez download The crop and land must be sold, exchanged, or involuntarily converted at the same time and to the same person and the land must be held longer than 1 year. 1040nr ez download You cannot keep any right or option to directly or indirectly reacquire the land (other than a right customarily incident to a mortgage or other security transaction). 1040nr ez download Growing crops sold with a lease on the land, though sold to the same person in the same transaction, are not included. 1040nr ez download Cutting of timber or disposal of timber, coal, or iron ore. 1040nr ez download The cutting or disposal must be treated as a sale, as described in chapter 2 under Timber and Coal and Iron Ore. 1040nr ez download Condemnations. 1040nr ez download The condemned property must have been held longer than 1 year. 1040nr ez download It must be business property or a capital asset held in connection with a trade or business or a transaction entered into for profit, such as investment property. 1040nr ez download It cannot be property held for personal use. 1040nr ez download Casualties and thefts. 1040nr ez download The casualty or theft must have affected business property, property held for the production of rents and royalties, or investment property (such as notes and bonds). 1040nr ez download You must have held the property longer than 1 year. 1040nr ez download However, if your casualty or theft losses are more than your casualty or theft gains, neither the gains nor the losses are taken into account in the section 1231 computation. 1040nr ez download For more information on casualties and thefts, see Publication 547. 1040nr ez download Property for sale to customers. 1040nr ez download   A sale, exchange, or involuntary conversion of property held mainly for sale to customers is not a section 1231 transaction. 1040nr ez download If you will get back all, or nearly all, of your investment in the property by selling it rather than by using it up in your business, it is property held mainly for sale to customers. 1040nr ez download Example. 1040nr ez download You manufacture and sell steel cable, which you deliver on returnable reels that are depreciable property. 1040nr ez download Customers make deposits on the reels, which you refund if the reels are returned within a year. 1040nr ez download If they are not returned, you keep each deposit as the agreed-upon sales price. 1040nr ez download Most reels are returned within the 1-year period. 1040nr ez download You keep adequate records showing depreciation and other charges to the capitalized cost of the reels. 1040nr ez download Under these conditions, the reels are not property held for sale to customers in the ordinary course of your business. 1040nr ez download Any gain or loss resulting from their not being returned may be capital or ordinary, depending on your section 1231 transactions. 1040nr ez download Copyrights. 1040nr ez download    The sale of a copyright, a literary, musical, or artistic composition, or similar property is not a section 1231 transaction if your personal efforts created the property, or if you acquired the property in a way that entitled you to the basis of the previous owner whose personal efforts created it (for example, if you receive the property as a gift). 1040nr ez download The sale of such property results in ordinary income and generally is reported in Part II of Form 4797. 1040nr ez download Treatment as ordinary or capital. 1040nr ez download   To determine the treatment of section 1231 gains and losses, combine all your section 1231 gains and losses for the year. 1040nr ez download If you have a net section 1231 loss, it is ordinary loss. 1040nr ez download If you have a net section 1231 gain, it is ordinary income up to the amount of your nonrecaptured section 1231 losses from previous years. 1040nr ez download The rest, if any, is long-term capital gain. 1040nr ez download Nonrecaptured section 1231 losses. 1040nr ez download   Your nonrecaptured section 1231 losses are your net section 1231 losses for the previous 5 years that have not been applied against a net section 1231 gain. 1040nr ez download Therefore, if in any of your five preceding tax years you had section 1231 losses, a net gain for the current year from the sale of section 1231 assets is ordinary gain to the extent of your prior losses. 1040nr ez download These losses are applied against your net section 1231 gain beginning with the earliest loss in the 5-year period. 1040nr ez download Example. 1040nr ez download In 2013, Ben has a $2,000 net section 1231 gain. 1040nr ez download To figure how much he has to report as ordinary income and long-term capital gain, he must first determine his section 1231 gains and losses from the previous 5-year period. 1040nr ez download From 2008 through 2012 he had the following section 1231 gains and losses. 1040nr ez download Year Amount 2008 -0- 2009 -0- 2010 ($2,500) 2011 -0- 2012 $1,800 Ben uses this information to figure how to report his net section 1231 gain for 2013 as shown below. 1040nr ez download 1) Net section 1231 gain (2013) $2,000 2) Net section 1231 loss (2010) ($2,500)   3) Net section 1231 gain (2012) 1,800   4) Remaining net section 1231 loss from prior 5 years ($700)   5) Gain treated as  ordinary income $700 6) Gain treated as long-term  capital gain $1,300 Depreciation Recapture If you dispose of depreciable or amortizable property at a gain, you may have to treat all or part of the gain (even if otherwise nontaxable) as ordinary income. 1040nr ez download To figure any gain that must be reported as ordinary income, you must keep permanent records of the facts necessary to figure the depreciation or amortization allowed or allowable on your property. 1040nr ez download This includes the date and manner of acquisition, cost or other basis, depreciation or amortization, and all other adjustments that affect basis. 1040nr ez download On property you acquired in a nontaxable exchange or as a gift, your records also must indicate the following information. 1040nr ez download Whether the adjusted basis was figured using depreciation or amortization you claimed on other property. 1040nr ez download Whether the adjusted basis was figured using depreciation or amortization another person claimed. 1040nr ez download Corporate distributions. 1040nr ez download   For information on property distributed by corporations, see Distributions to Shareholders in Publication 542, Corporations. 1040nr ez download General asset accounts. 1040nr ez download   Different rules apply to dispositions of property you depreciated using a general asset account. 1040nr ez download For information on these rules, see Publication 946. 1040nr ez download Section 1245 Property A gain on the disposition of section 1245 property is treated as ordinary income to the extent of depreciation allowed or allowable on the property. 1040nr ez download See Gain Treated as Ordinary Income, later. 1040nr ez download Any gain recognized that is more than the part that is ordinary income from depreciation is a section 1231 gain. 1040nr ez download See Treatment as ordinary or capital under Section 1231 Gains and Losses, earlier. 1040nr ez download Section 1245 property defined. 1040nr ez download   Section 1245 property includes any property that is or has been subject to an allowance for depreciation or amortization and that is any of the following types of property. 1040nr ez download Personal property (either tangible or intangible). 1040nr ez download Other tangible property (except buildings and their structural components) used as any of the following. 1040nr ez download See Buildings and structural components below. 1040nr ez download An integral part of manufacturing, production, or extraction, or of furnishing transportation, communications, electricity, gas, water, or sewage disposal services. 1040nr ez download A research facility in any of the activities in (a). 1040nr ez download A facility in any of the activities in (a) for the bulk storage of fungible commodities (discussed on the next page). 1040nr ez download That part of real property (not included in (2)) with an adjusted basis reduced by (but not limited to) the following. 1040nr ez download Amortization of certified pollution control facilities. 1040nr ez download The section 179 expense deduction. 1040nr ez download Deduction for clean-fuel vehicles and certain refueling property. 1040nr ez download Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations. 1040nr ez download Deduction for certain qualified refinery property. 1040nr ez download Deduction for qualified energy efficient commercial building property. 1040nr ez download Amortization of railroad grading and tunnel bores, if in effect before the repeal by the Revenue Reconciliation Act of 1990. 1040nr ez download (Repealed by Public Law 99-514, Tax Reform Act of 1986, section 242(a). 1040nr ez download ) Certain expenditures for child care facilities if in effect before repeal by Public Law 101-58, Omnibus Budget Reconciliation Act of 1990, section 11801(a)(13) (except with regards to deductions made prior to November 5, 1990). 1040nr ez download Expenditures to remove architectural and transportation barriers to the handicapped and elderly. 1040nr ez download Deduction for qualified tertiary injectant expenses. 1040nr ez download Certain reforestation expenditures. 1040nr ez download Deduction for election to expense qualified advanced mine safety equipment property. 1040nr ez download Single purpose agricultural (livestock) or horticultural structures. 1040nr ez download Storage facilities (except buildings and their structural components) used in distributing petroleum or any primary product of petroleum. 1040nr ez download Any railroad grading or tunnel bore. 1040nr ez download Buildings and structural components. 1040nr ez download   Section 1245 property does not include buildings and structural components. 1040nr ez download The term building includes a house, barn, warehouse, or garage. 1040nr ez download The term structural component includes walls, floors, windows, doors, central air conditioning systems, light fixtures, etc. 1040nr ez download   Do not treat a structure that is essentially machinery or equipment as a building or structural component. 1040nr ez download Also, do not treat a structure that houses property used as an integral part of an activity as a building or structural component if the structure's use is so closely related to the property's use that the structure can be expected to be replaced when the property it initially houses is replaced. 1040nr ez download   The fact that the structure is specially designed to withstand the stress and other demands of the property and cannot be used economically for other purposes indicates it is closely related to the use of the property it houses. 1040nr ez download Structures such as oil and gas storage tanks, grain storage bins, silos, fractionating towers, blast furnaces, basic oxygen furnaces, coke ovens, brick kilns, and coal tipples are not treated as buildings, but as section 1245 property. 1040nr ez download Facility for bulk storage of fungible commodities. 1040nr ez download   This term includes oil or gas storage tanks and grain storage bins. 1040nr ez download Bulk storage means the storage of a commodity in a large mass before it is used. 1040nr ez download For example, if a facility is used to store oranges that have been sorted and boxed, it is not used for bulk storage. 1040nr ez download To be fungible, a commodity must be such that one part may be used in place of another. 1040nr ez download   Stored materials that vary in composition, size, and weight are not fungible. 1040nr ez download Materials are not fungible if one part cannot be used in place of another part and the materials cannot be estimated and replaced by simple reference to weight, measure, and number. 1040nr ez download For example, the storage of different grades and forms of aluminum scrap is not storage of fungible commodities. 1040nr ez download Gain Treated as Ordinary Income The gain treated as ordinary income on the sale, exchange, or involuntary conversion of section 1245 property, including a sale and leaseback transaction, is the lesser of the following amounts. 1040nr ez download The depreciation and amortization allowed or allowable on the property. 1040nr ez download The gain realized on the disposition (the amount realized from the disposition minus the adjusted basis of the property). 1040nr ez download A limit on this amount for gain on like-kind exchanges and involuntary conversions is explained later. 1040nr ez download For any other disposition of section 1245 property, ordinary income is the lesser of (1) earlier or the amount by which its fair market value is more than its adjusted basis. 1040nr ez download See Gifts and Transfers at Death, later. 1040nr ez download Use Part III of Form 4797 to figure the ordinary income part of the gain. 1040nr ez download Depreciation taken on other property or taken by other taxpayers. 1040nr ez download   Depreciation and amortization include the amounts you claimed on the section 1245 property as well as the following depreciation and amortization amounts. 1040nr ez download Amounts you claimed on property you exchanged for, or converted to, your section 1245 property in a like-kind exchange or involuntary conversion. 1040nr ez download Amounts a previous owner of the section 1245 property claimed if your basis is determined with reference to that person's adjusted basis (for example, the donor's depreciation deductions on property you received as a gift). 1040nr ez download Depreciation and amortization. 1040nr ez download   Depreciation and amortization that must be recaptured as ordinary income include (but are not limited to) the following items. 1040nr ez download Ordinary depreciation deductions. 1040nr ez download Any special depreciation allowance you claimed. 1040nr ez download Amortization deductions for all the following costs. 1040nr ez download Acquiring a lease. 1040nr ez download Lessee improvements. 1040nr ez download Certified pollution control facilities. 1040nr ez download Certain reforestation expenses. 1040nr ez download Section 197 intangibles. 1040nr ez download Childcare facility expenses made before 1982, if in effect before the repeal of IRC 188. 1040nr ez download Franchises, trademarks, and trade names acquired before August 11, 1993. 1040nr ez download The section 179 deduction. 1040nr ez download Deductions for all the following costs. 1040nr ez download Removing barriers to the disabled and the elderly. 1040nr ez download Tertiary injectant expenses. 1040nr ez download Depreciable clean-fuel vehicles and refueling property (minus the amount of any recaptured deduction). 1040nr ez download Environmental cleanup costs. 1040nr ez download Certain reforestation expenses. 1040nr ez download Qualified disaster expenses. 1040nr ez download Any basis reduction for the investment credit (minus any basis increase for credit recapture). 1040nr ez download Any basis reduction for the qualified electric vehicle credit (minus any basis increase for credit recapture). 1040nr ez download Example. 1040nr ez download You file your returns on a calendar year basis. 1040nr ez download In February 2011, you bought and placed in service for 100% use in your business a light-duty truck (5-year property) that cost $10,000. 1040nr ez download You used the half-year convention and your MACRS deductions for the truck were $2,000 in 2011 and $3,200 in 2012. 1040nr ez download You did not take the section 179 deduction. 1040nr ez download You sold the truck in May 2013 for $7,000. 1040nr ez download The MACRS deduction in 2013, the year of sale, is $960 (½ of $1,920). 1040nr ez download Figure the gain treated as ordinary income as follows. 1040nr ez download 1) Amount realized $7,000 2) Cost (February 2011) $10,000   3) Depreciation allowed or allowable (MACRS deductions: $2,000 + $3,200 + $960) 6,160   4) Adjusted basis (subtract line 3 from line 2) $3,840 5) Gain realized (subtract line 4 from line 1) $3,160 6) Gain treated as ordinary income (lesser of line 3 or line 5) $3,160 Depreciation on other tangible property. 1040nr ez download   You must take into account depreciation during periods when the property was not used as an integral part of an activity or did not constitute a research or storage facility, as described earlier under Section 1245 property. 1040nr ez download   For example, if depreciation deductions taken on certain storage facilities amounted to $10,000, of which $6,000 is from the periods before their use in a prescribed business activity, you must use the entire $10,000 in determining ordinary income from depreciation. 1040nr ez download Depreciation allowed or allowable. 1040nr ez download   The greater of the depreciation allowed or allowable is generally the amount to use in figuring the part of gain to report as ordinary income. 1040nr ez download However, if in prior years, you have consistently taken proper deductions under one method, the amount allowed for your prior years will not be increased even though a greater amount would have been allowed under another proper method. 1040nr ez download If you did not take any deduction at all for depreciation, your adjustments to basis for depreciation allowable are figured by using the straight line method. 1040nr ez download   This treatment applies only when figuring what part of gain is treated as ordinary income under the rules for section 1245 depreciation recapture. 1040nr ez download Multiple asset accounts. 1040nr ez download   In figuring ordinary income from depreciation, you can treat any number of units of section 1245 property in a single depreciation account as one item if the total ordinary income from depreciation figured by using this method is not less than it would be if depreciation on each unit were figured separately. 1040nr ez download Example. 1040nr ez download In one transaction you sold 50 machines, 25 trucks, and certain other property that is not section 1245 property. 1040nr ez download All of the depreciation was recorded in a single depreciation account. 1040nr ez download After dividing the total received among the various assets sold, you figured that each unit of section 1245 property was sold at a gain. 1040nr ez download You can figure the ordinary income from depreciation as if the 50 machines and 25 trucks were one item. 1040nr ez download However, if five of the trucks had been sold at a loss, only the 50 machines and 20 of the trucks could be treated as one item in determining the ordinary income from depreciation. 1040nr ez download Normal retirement. 1040nr ez download   The normal retirement of section 1245 property in multiple asset accounts does not require recognition of gain as ordinary income from depreciation if your method of accounting for asset retirements does not require recognition of that gain. 1040nr ez download Section 1250 Property Gain on the disposition of section 1250 property is treated as ordinary income to the extent of additional depreciation allowed or allowable on the property. 1040nr ez download To determine the additional depreciation on section 1250 property, see Additional Depreciation, below. 1040nr ez download Section 1250 property defined. 1040nr ez download   This includes all real property that is subject to an allowance for depreciation and that is not and never has been section 1245 property. 1040nr ez download It includes a leasehold of land or section 1250 property subject to an allowance for depreciation. 1040nr ez download A fee simple interest in land is not included because it is not depreciable. 1040nr ez download   If your section 1250 property becomes section 1245 property because you change its use, you can never again treat it as section 1250 property. 1040nr ez download Additional Depreciation If you hold section 1250 property longer than 1 year, the additional depreciation is the actual depreciation adjustments that are more than the depreciation figured using the straight line method. 1040nr ez download For a list of items treated as depreciation adjustments, see Depreciation and amortization under Gain Treated as Ordinary Income, earlier. 1040nr ez download For the treatment of unrecaptured section 1250 gain, see Capital Gains Tax Rate, later. 1040nr ez download If you hold section 1250 property for 1 year or less, all the depreciation is additional depreciation. 1040nr ez download You will not have additional depreciation if any of the following conditions apply to the property disposed of. 1040nr ez download You figured depreciation for the property using the straight line method or any other method that does not result in depreciation that is more than the amount figured by the straight line method; you held the property longer than 1 year; and, if the property was qualified property, you made a timely election not to claim any special depreciation allowance. 1040nr ez download In addition, if the property was in a renewal community, you must not have elected to claim a commercial revitalization deduction for property placed in service before January 1, 2010. 1040nr ez download The property was residential low-income rental property you held for 162/3 years or longer. 1040nr ez download For low-income rental housing on which the special 60-month depreciation for rehabilitation expenses was allowed, the 162/3 years start when the rehabilitated property is placed in service. 1040nr ez download You chose the alternate ACRS method for the property, which was a type of 15-, 18-, or 19-year real property covered by the section 1250 rules. 1040nr ez download The property was residential rental property or nonresidential real property placed in service after 1986 (or after July 31, 1986, if the choice to use MACRS was made); you held it longer than 1 year; and, if the property was qualified property, you made a timely election not to claim any special depreciation allowance. 1040nr ez download These properties are depreciated using the straight line method. 1040nr ez download In addition, if the property was in a renewal community, you must not have elected to claim a commercial revitalization deduction. 1040nr ez download Depreciation taken by other taxpayers or on other property. 1040nr ez download   Additional depreciation includes all depreciation adjustments to the basis of section 1250 property whether allowed to you or another person (as carryover basis property). 1040nr ez download Example. 1040nr ez download Larry Johnson gives his son section 1250 property on which he took $2,000 in depreciation deductions, of which $500 is additional depreciation. 1040nr ez download Immediately after the gift, the son's adjusted basis in the property is the same as his father's and reflects the $500 additional depreciation. 1040nr ez download On January 1 of the next year, after taking depreciation deductions of $1,000 on the property, of which $200 is additional depreciation, the son sells the property. 1040nr ez download At the time of sale, the additional depreciation is $700 ($500 allowed the father plus $200 allowed the son). 1040nr ez download Depreciation allowed or allowable. 1040nr ez download   The greater of depreciation allowed or allowable (to any person who held the property if the depreciation was used in figuring its adjusted basis in your hands) generally is the amount to use in figuring the part of the gain to be reported as ordinary income. 1040nr ez download If you can show that the deduction allowed for any tax year was less than the amount allowable, the lesser figure will be the depreciation adjustment for figuring additional depreciation. 1040nr ez download Retired or demolished property. 1040nr ez download   The adjustments reflected in adjusted basis generally do not include deductions for depreciation on retired or demolished parts of section 1250 property unless these deductions are reflected in the basis of replacement property that is section 1250 property. 1040nr ez download Example. 1040nr ez download A wing of your building is totally destroyed by fire. 1040nr ez download The depreciation adjustments figured in the adjusted basis of the building after the wing is destroyed do not include any deductions for depreciation on the destroyed wing unless it is replaced and the adjustments for depreciation on it are reflected in the basis of the replacement property. 1040nr ez download Figuring straight line depreciation. 1040nr ez download   The useful life and salvage value you would have used to figure straight line depreciation are the same as those used under the depreciation method you actually used. 1040nr ez download If you did not use a useful life under the depreciation method actually used (such as with the units-of-production method) or if you did not take salvage value into account (such as with the declining balance method), the useful life or salvage value for figuring what would have been the straight line depreciation is the useful life and salvage value you would have used under the straight line method. 1040nr ez download   Salvage value and useful life are not used for the ACRS method of depreciation. 1040nr ez download Figure straight line depreciation for ACRS real property by using its 15-, 18-, or 19-year recovery period as the property's useful life. 1040nr ez download   The straight line method is applied without any basis reduction for the investment credit. 1040nr ez download Property held by lessee. 1040nr ez download   If a lessee makes a leasehold improvement, the lease period for figuring what would have been the straight line depreciation adjustments includes all renewal periods. 1040nr ez download This inclusion of the renewal periods cannot extend the lease period taken into account to a period that is longer than the remaining useful life of the improvement. 1040nr ez download The same rule applies to the cost of acquiring a lease. 1040nr ez download   The term renewal period means any period for which the lease may be renewed, extended, or continued under an option exercisable by the lessee. 1040nr ez download However, the inclusion of renewal periods cannot extend the lease by more than two-thirds of the period that was the basis on which the actual depreciation adjustments were allowed. 1040nr ez download Applicable Percentage The applicable percentage used to figure the ordinary income because of additional depreciation depends on whether the real property you disposed of is nonresidential real property, residential rental property, or low-income housing. 1040nr ez download The percentages for these types of real property are as follows. 1040nr ez download Nonresidential real property. 1040nr ez download   For real property that is not residential rental property, the applicable percentage for periods after 1969 is 100%. 1040nr ez download For periods before 1970, the percentage is zero and no ordinary income because of additional depreciation before 1970 will result from its disposition. 1040nr ez download Residential rental property. 1040nr ez download   For residential rental property (80% or more of the gross income is from dwelling units) other than low-income housing, the applicable percentage for periods after 1975 is 100%. 1040nr ez download The percentage for periods before 1976 is zero. 1040nr ez download Therefore, no ordinary income because of additional depreciation before 1976 will result from a disposition of residential rental property. 1040nr ez download Low-income housing. 1040nr ez download    Low-income housing includes all the following types of residential rental property. 1040nr ez download Federally assisted housing projects if the mortgage is insured under section 221(d)(3) or 236 of the National Housing Act or housing financed or assisted by direct loan or tax abatement under similar provisions of state or local laws. 1040nr ez download Low-income rental housing for which a depreciation deduction for rehabilitation expenses was allowed. 1040nr ez download Low-income rental housing held for occupancy by families or individuals eligible to receive subsidies under section 8 of the United States Housing Act of 1937, as amended, or under provisions of state or local laws that authorize similar subsidies for low-income families. 1040nr ez download Housing financed or assisted by direct loan or insured under Title V of the Housing Act of 1949. 1040nr ez download   The applicable percentage for low-income housing is 100% minus 1% for each full month the property was held over 100 full months. 1040nr ez download If you have held low-income housing at least 16 years and 8 months, the percentage is zero and no ordinary income will result from its disposition. 1040nr ez download Foreclosure. 1040nr ez download   If low-income housing is disposed of because of foreclosure or similar proceedings, the monthly applicable percentage reduction is figured as if you disposed of the property on the starting date of the proceedings. 1040nr ez download Example. 1040nr ez download On June 1, 2001, you acquired low-income housing property. 1040nr ez download On April 3, 2012 (130 months after the property was acquired), foreclosure proceedings were started on the property and on December 3, 2013 (150 months after the property was acquired), the property was disposed of as a result of the foreclosure proceedings. 1040nr ez download The property qualifies for a reduced applicable percentage because it was held more than 100 full months. 1040nr ez download The applicable percentage reduction is 30% (130 months minus 100 months) rather than 50% (150 months minus 100 months) because it does not apply after April 3, 2012, the starting date of the foreclosure proceedings. 1040nr ez download Therefore, 70% of the additional depreciation is treated as ordinary income. 1040nr ez download Holding period. 1040nr ez download   The holding period used to figure the applicable percentage for low-income housing generally starts on the day after you acquired it. 1040nr ez download For example, if you bought low-income housing on January 1, 1997, the holding period starts on January 2, 1997. 1040nr ez download If you sold it on January 2, 2013, the holding period is exactly 192 full months. 1040nr ez download The applicable percentage for additional depreciation is 8%, or 100% minus 1% for each full month the property was held over 100 full months. 1040nr ez download Holding period for constructed, reconstructed, or erected property. 1040nr ez download   The holding period used to figure the applicable percentage for low-income housing you constructed, reconstructed, or erected starts on the first day of the month it is placed in service in a trade or business, in an activity for the production of income, or in a personal activity. 1040nr ez download Property acquired by gift or received in a tax-free transfer. 1040nr ez download   For low-income housing you acquired by gift or in a tax-free transfer the basis of which is figured by reference to the basis in the hands of the transferor, the holding period for the applicable percentage includes the holding period of the transferor. 1040nr ez download   If the adjusted basis of the property in your hands just after acquiring it is more than its adjusted basis to the transferor just before transferring it, the holding period of the difference is figured as if it were a separate improvement. 1040nr ez download See Low-Income Housing With Two or More Elements, next. 1040nr ez download Low-Income Housing With Two or More Elements If you dispose of low-income housing property that has two or more separate elements, the applicable percentage used to figure ordinary income because of additional depreciation may be different for each element. 1040nr ez download The gain to be reported as ordinary income is the sum of the ordinary income figured for each element. 1040nr ez download The following are the types of separate elements. 1040nr ez download A separate improvement (defined below). 1040nr ez download The basic section 1250 property plus improvements not qualifying as separate improvements. 1040nr ez download The units placed in service at different times before all the section 1250 property is finished. 1040nr ez download For example, this happens when a taxpayer builds an apartment building of 100 units and places 30 units in service (available for renting) on January 4, 2011, 50 on July 18, 2011, and the remaining 20 on January 18, 2012. 1040nr ez download As a result, the apartment house consists of three separate elements. 1040nr ez download The 36-month test for separate improvements. 1040nr ez download   A separate improvement is any improvement (qualifying under The 1-year test, below) added to the capital account of the property, but only if the total of the improvements during the 36-month period ending on the last day of any tax year is more than the greatest of the following amounts. 1040nr ez download Twenty-five percent of the adjusted basis of the property at the start of the first day of the 36-month period, or the first day of the holding period of the property, whichever is later. 1040nr ez download Ten percent of the unadjusted basis (adjusted basis plus depreciation and amortization adjustments) of the property at the start of the period determined in (1). 1040nr ez download $5,000. 1040nr ez download The 1-year test. 1040nr ez download   An addition to the capital account for any tax year (including a short tax year) is treated as an improvement only if the sum of all additions for the year is more than the greater of $2,000 or 1% of the unadjusted basis of the property. 1040nr ez download The unadjusted basis is figured as of the start of that tax year or the holding period of the property, whichever is later. 1040nr ez download In applying the 36-month test, improvements in any one of the 3 years are omitted entirely if the total improvements in that year do not qualify under the 1-year test. 1040nr ez download Example. 1040nr ez download The unadjusted basis of a calendar year taxpayer's property was $300,000 on January 1 of this year. 1040nr ez download During the year, the taxpayer made improvements A, B, and C, which cost $1,000, $600, and $700, respectively. 1040nr ez download The sum of the improvements, $2,300, is less than 1% of the unadjusted basis ($3,000), so the improvements do not satisfy the 1-year test and are not treated as improvements for the 36-month test. 1040nr ez download However, if improvement C had cost $1,500, the sum of these improvements would have been $3,100. 1040nr ez download Then, it would be necessary to apply the 36-month test to figure if the improvements must be treated as separate improvements. 1040nr ez download Addition to the capital account. 1040nr ez download   Any addition to the capital account made after the initial acquisition or completion of the property by you or any person who held the property during a period included in your holding period is to be considered when figuring the total amount of separate improvements. 1040nr ez download   The addition to the capital account of depreciable real property is the gross addition not reduced by amounts attributable to replaced property. 1040nr ez download For example, if a roof with an adjusted basis of $20,000 is replaced by a new roof costing $50,000, the improvement is the gross addition to the account, $50,000, and not the net addition of $30,000. 1040nr ez download The $20,000 adjusted basis of the old roof is no longer reflected in the basis of the property. 1040nr ez download The status of an addition to the capital account is not affected by whether it is treated as a separate property for determining depreciation deductions. 1040nr ez download   Whether an expense is treated as an addition to the capital account may depend on the final disposition of the entire property. 1040nr ez download If the expense item property and the basic property are sold in two separate transactions, the entire section 1250 property is treated as consisting of two distinct properties. 1040nr ez download Unadjusted basis. 1040nr ez download   In figuring the unadjusted basis as of a certain date, include the actual cost of all previous additions to the capital account plus those that did not qualify as separate improvements. 1040nr ez download However, the cost of components retired before that date is not included in the unadjusted basis. 1040nr ez download Holding period. 1040nr ez download   Use the following guidelines for figuring the applicable percentage for property with two or more elements. 1040nr ez download The holding period of a separate element placed in service before the entire section 1250 property is finished starts on the first day of the month that the separate element is placed in service. 1040nr ez download The holding period for each separate improvement qualifying as a separate element starts on the day after the improvement is acquired or, for improvements constructed, reconstructed, or erected, the first day of the month that the improvement is placed in service. 1040nr ez download The holding period for each improvement not qualifying as a separate element takes the holding period of the basic property. 1040nr ez download   If an improvement by itself does not meet the 1-year test (greater of $2,000 or 1% of the unadjusted basis), but it does qualify as a separate improvement that is a separate element (when grouped with other improvements made during the tax year), determine the start of its holding period as follows. 1040nr ez download Use the first day of a calendar month that is closest to the middle of the tax year. 1040nr ez download If there are two first days of a month that are equally close to the middle of the year, use the earlier date. 1040nr ez download Figuring ordinary income attributable to each separate element. 1040nr ez download   Figure ordinary income attributable to each separate element as follows. 1040nr ez download   Step 1. 1040nr ez download Divide the element's additional depreciation after 1975 by the sum of all the elements' additional depreciation after 1975 to determine the percentage used in Step 2. 1040nr ez download   Step 2. 1040nr ez download Multiply the percentage figured in Step 1 by the lesser of the additional depreciation after 1975 for the entire property or the gain from disposition of the entire property (the difference between the fair market value or amount realized and the adjusted basis). 1040nr ez download   Step 3. 1040nr ez download Multiply the result in Step 2 by the applicable percentage for the element. 1040nr ez download Example. 1040nr ez download You sold at a gain of $25,000 low-income housing property subject to the ordinary income rules of section 1250. 1040nr ez download The property consisted of four elements (W, X, Y, and Z). 1040nr ez download Step 1. 1040nr ez download The additional depreciation for each element is: W-$12,000; X-None; Y-$6,000; and Z-$6,000. 1040nr ez download The sum of the additional depreciation for all the elements is $24,000. 1040nr ez download Step 2. 1040nr ez download The depreciation deducted on element X was $4,000 less than it would have been under the straight line method. 1040nr ez download Additional depreciation on the property as a whole is $20,000 ($24,000 − $4,000). 1040nr ez download $20,000 is lower than the $25,000 gain on the sale, so $20,000 is used in Step 2. 1040nr ez download Step 3. 1040nr ez download The applicable percentages to be used in Step 3 for the elements are: W-68%; X-85%; Y-92%; and Z-100%. 1040nr ez download From these facts, the sum of the ordinary income for each element is figured as follows. 1040nr ez download   Step 1 Step 2 Step 3 Ordinary Income W . 1040nr ez download 50 $10,000 68% $ 6,800 X -0- -0- 85% -0- Y . 1040nr ez download 25 5,000 92% 4,600 Z . 1040nr ez download 25 5,000 100% 5,000 Sum of ordinary income of separate elements $16,400 Gain Treated as Ordinary Income To find what part of the gain from the disposition of section 1250 property is treated as ordinary income, follow these steps. 1040nr ez download In a sale, exchange, or involuntary conversion of the property, figure the amount realized that is more than the adjusted basis of the property. 1040nr ez download In any other disposition of the property, figure the fair market value that is more than the adjusted basis. 1040nr ez download Figure the additional depreciation for the periods after 1975. 1040nr ez download Multiply the lesser of (1) or (2) by the applicable percentage, discussed earlier under Applicable Percentage. 1040nr ez download Stop here if this is residential rental property or if (2) is equal to or more than (1). 1040nr ez download This is the gain treated as ordinary income because of additional depreciation. 1040nr ez download Subtract (2) from (1). 1040nr ez download Figure the additional depreciation for periods after 1969 but before 1976. 1040nr ez download Add the lesser of (4) or (5) to the result in (3). 1040nr ez download This is the gain treated as ordinary income because of additional depreciation. 1040nr ez download A limit on the amount treated as ordinary income for gain on like-kind exchanges and involuntary conversions is explained later. 1040nr ez download Use Form 4797, Part III, to figure the ordinary income part of the gain. 1040nr ez download Corporations. 1040nr ez download   Corporations, other than S corporations, must recognize an additional amount as ordinary income on the sale or other disposition of section 1250 property. 1040nr ez download The additional amount treated as ordinary income is 20% of the excess of the amount that would have been ordinary income if the property were section 1245 property over the amount treated as ordinary income under section 1250. 1040nr ez download Report this additional ordinary income on Form 4797, Part III, line 26 (f). 1040nr ez download Installment Sales If you report the sale of property under the installment method, any depreciation recapture under section 1245 or 1250 is taxable as ordinary income in the year of sale. 1040nr ez download This applies even if no payments are received in that year. 1040nr ez download If the gain is more than the depreciation recapture income, report the rest of the gain using the rules of the installment method. 1040nr ez download For this purpose, include the recapture income in your installment sale basis to determine your gross profit on the installment sale. 1040nr ez download If you dispose of more than one asset in a single transaction, you must figure the gain on each asset separately so that it may be properly reported. 1040nr ez download To do this, allocate the selling price and the payments you receive in the year of sale to each asset. 1040nr ez download Report any depreciation recapture income in the year of sale before using the installment method for any remaining gain. 1040nr ez download For a detailed discussion of installment sales, see Publication 537. 1040nr ez download Gifts If you make a gift of depreciable personal property or real property, you do not have to report income on the transaction. 1040nr ez download However, if the person who receives it (donee) sells or otherwise disposes of the property in a disposition subject to recapture, the donee must take into account the depreciation you deducted in figuring the gain to be reported as ordinary income. 1040nr ez download For low-income housing, the donee must take into account the donor's holding period to figure the applicable percentage. 1040nr ez download See Applicable Percentage and its discussion Holding period under Section 1250 Property, earlier. 1040nr ez download Part gift and part sale or exchange. 1040nr ez download   If you transfer depreciable personal property or real property for less than its fair market value in a transaction considered to be partly a gift and partly a sale or exchange and you have a gain because the amount realized is more than your adjusted basis, you must report ordinary income (up to the amount of gain) to recapture depreciation. 1040nr ez download If the depreciation (additional depreciation, if section 1250 property) is more than the gain, the balance is carried over to the transferee to be taken into account on any later disposition of the property. 1040nr ez download However, see Bargain sale to charity, later. 1040nr ez download Example. 1040nr ez download You transferred depreciable personal property to your son for $20,000. 1040nr ez download When transferred, the property had an adjusted basis to you of $10,000 and a fair market value of $40,000. 1040nr ez download You took depreciation of $30,000. 1040nr ez download You are considered to have made a gift of $20,000, the difference between the $40,000 fair market value and the $20,000 sale price to your son. 1040nr ez download You have a taxable gain on the transfer of $10,000 ($20,000 sale price minus $10,000 adjusted basis) that must be reported as ordinary income from depreciation. 1040nr ez download You report $10,000 of your $30,000 depreciation as ordinary income on the transfer of the property, so the remaining $20,000 depreciation is carried over to your son for him to take into account on any later disposition of the property. 1040nr ez download Gift to charitable organization. 1040nr ez download   If you give property to a charitable organization, you figure your deduction for your charitable contribution by reducing the fair market value of the property by the ordinary income and short-term capital gain that would have resulted had you sold the property at its fair market value at the time of the contribution. 1040nr ez download Thus, your deduction for depreciable real or personal property given to a charitable organization does not include the potential ordinary gain from depreciation. 1040nr ez download   You also may have to reduce the fair market value of the contributed property by the long-term capital gain (including any section 1231 gain) that would have resulted had the property been sold. 1040nr ez download For more information, see Giving Property That Has Increased in Value in Publication 526. 1040nr ez download Bargain sale to charity. 1040nr ez download   If you transfer section 1245 or section 1250 property to a charitable organization for less than its fair market value and a deduction for the contribution part of the transfer is allowable, your ordinary income from depreciation is figured under different rules. 1040nr ez download First, figure the ordinary income as if you had sold the property at its fair market value. 1040nr ez download Then, allocate that amount between the sale and the contribution parts of the transfer in the same proportion that you allocated your adjusted basis in the property to figure your gain. 1040nr ez download See Bargain Sale under Gain or Loss From Sales and Exchanges in chapter 1. 1040nr ez download Report as ordinary income the lesser of the ordinary income allocated to the sale or your gain from the sale. 1040nr ez download Example. 1040nr ez download You sold section 1245 property in a bargain sale to a charitable organization and are allowed a deduction for your contribution. 1040nr ez download Your gain on the sale was $1,200, figured by allocating 20% of your adjusted basis in the property to the part sold. 1040nr ez download If you had sold the property at its fair market value, your ordinary income would have been $5,000. 1040nr ez download Your ordinary income is $1,000 ($5,000 × 20%) and your section 1231 gain is $200 ($1,200 – $1,000). 1040nr ez download Transfers at Death When a taxpayer dies, no gain is reported on depreciable personal property or real property transferred to his or her estate or beneficiary. 1040nr ez download For information on the tax liability of a decedent, see Publication 559, Survivors, Executors, and Administrators. 1040nr ez download However, if the decedent disposed of the property while alive and, because of his or her method of accounting or for any other reason, the gain from the disposition is reportable by the estate or beneficiary, it must be reported in the same way the decedent would have had to report it if he or she were still alive. 1040nr ez download Ordinary income due to depreciation must be reported on a transfer from an executor, administrator, or trustee to an heir, beneficiary, or other individual if the transfer is a sale or exchange on which gain is realized. 1040nr ez download Example 1. 1040nr ez download Janet Smith owned depreciable property that, upon her death, was inherited by her son. 1040nr ez download No ordinary income from depreciation is reportable on the transfer, even though the value used for estate tax purposes is more than the adjusted basis of the property to Janet when she died. 1040nr ez download However, if she sold the property before her death and realized a gain and if, because of her method of accounting, the proceeds from the sale are income in respect of a decedent reportable by her son, he must report ordinary income from depreciation. 1040nr ez download Example 2. 1040nr ez download The trustee of a trust created by a will transfers depreciable property to a beneficiary in satisfaction of a specific bequest of $10,000. 1040nr ez download If the property had a value of $9,000 at the date used for estate tax valuation purposes, the $1,000 increase in value to the date of distribution is a gain realized by the trust. 1040nr ez download Ordinary income from depreciation must be reported by the trust on the transfer. 1040nr ez download Like-Kind Exchanges and Involuntary Conversions A like-kind exchange of your depreciable property or an involuntary conversion of the property into similar or related property will not result in your having to report ordinary income from depreciation unless money or property other than like-kind, similar, or related property is also received in the transaction. 1040nr ez download For information on like-kind exchanges and involuntary conversions, see chapter 1. 1040nr ez download Depreciable personal property. 1040nr ez download   If you have a gain from either a like-kind exchange or an involuntary conversion of your depreciable personal property, the amount to be reported as ordinary income from depreciation is the amount figured under the rules explained earlier (see Section 1245 Property), limited to the sum of the following amounts. 1040nr ez download The gain that must be included in income under the rules for like-kind exchanges or involuntary conversions. 1040nr ez download The fair market value of the like-kind, similar, or related property other than depreciable personal property acquired in the transaction. 1040nr ez download Example 1. 1040nr ez download You bought a new machine for $4,300 cash plus your old machine for which you were allowed a $1,360 trade-in. 1040nr ez download The old machine cost you $5,000 two years ago. 1040nr ez download You took depreciation deductions of $3,950. 1040nr ez download Even though you deducted depreciation of $3,950, the $310 gain ($1,360 trade-in allowance minus $1,050 adjusted basis) is not reported because it is postponed under the rules for like-kind exchanges and you received only depreciable personal property in the exchange. 1040nr ez download Example 2. 1040nr ez download You bought office machinery for $1,500 two years ago and deducted $780 depreciation. 1040nr ez download This year a fire destroyed the machinery and you received $1,200 from your fire insurance, realizing a gain of $480 ($1,200 − $720 adjusted basis). 1040nr ez download You choose to postpone reporting gain, but replacement machinery cost you only $1,000. 1040nr ez download Your taxable gain under the rules for involuntary conversions is limited to the remaining $200 insurance payment. 1040nr ez download All your replacement property is depreciable personal property, so your ordinary income from depreciation is limited to $200. 1040nr ez download Example 3. 1040nr ez download A fire destroyed office machinery you bought for $116,000. 1040nr ez download The depreciation deductions were $91,640 and the machinery had an adjusted basis of $24,360. 1040nr ez download You received a $117,000 insurance payment, realizing a gain of $92,640. 1040nr ez download You immediately spent $105,000 of the insurance payment for replacement machinery and $9,000 for stock that qualifies as replacement property and you choose to postpone reporting the gain. 1040nr ez download $114,000 of the $117,000 insurance payment was used to buy replacement property, so the gain that must be included in income under the rules for involuntary conversions is the part not spent, or $3,000. 1040nr ez download The part of the insurance payment ($9,000) used to buy the nondepreciable property (the stock) also must be included in figuring the gain from depreciation. 1040nr ez download The amount you must report as ordinary income on the transaction is $12,000, figured as follows. 1040nr ez download 1) Gain realized on the transaction ($92,640) limited to depreciation ($91,640) $91,640 2) Gain includible in income (amount not spent) 3,000     Plus: fair market value of property other than depreciable personal property (the stock) 9,000 12,000 Amount reportable as ordinary income (lesser of (1) or (2)) $12,000   If, instead of buying $9,000 in stock, you bought $9,000 worth of depreciable personal property similar or related in use to the destroyed property, you would only report $3,000 as ordinary income. 1040nr ez download Depreciable real property. 1040nr ez download   If you have a gain from either a like-kind exchange or involuntary conversion of your depreciable real property, ordinary income from additional depreciation is figured under the rules explained earlier (see Section 1250 Property), limited to the greater of the following amounts. 1040nr ez download The gain that must be reported under the rules for like-kind exchanges or involuntary conversions plus the fair market value of stock bought as replacement property in acquiring control of a corporation. 1040nr ez download The gain you would have had to report as ordinary income from additional depreciation had the transaction been a cash sale minus the cost (or fair market value in an exchange) of the depreciable real property acquired. 1040nr ez download   The ordinary income not reported for the year of the disposition is carried over to the depreciable real property acquired in the like-kind exchange or involuntary conversion as additional depreciation from the property disposed of. 1040nr ez download Further, to figure the applicable percentage of additional depreciation to be treated as ordinary income, the holding period starts over for the new property. 1040nr ez download Example. 1040nr ez download The state paid you $116,000 when it condemned your depreciable real property for public use. 1040nr ez download You bought other real property similar in use to the property condemned for $110,000 ($15,000 for depreciable real property and $95,000 for land). 1040nr ez download You also bought stock for $5,000 to get control of a corporation owning property similar in use to the property condemned. 1040nr ez download You choose to postpone reporting the gain. 1040nr ez download If the transaction had been a sale for cash only, under the rules described earlier, $20,000 would have been reportable as ordinary income because of additional depreciation. 1040nr ez download The ordinary income to be reported is $6,000, which is the greater of the following amounts. 1040nr ez download The gain that must be reported under the rules for involuntary conversions, $1,000 ($116,000 − $115,000) plus the fair market value of stock bought as qualified replacement property, $5,000, for a total of $6,000. 1040nr ez download The gain you would have had to report as ordinary income from additional depreciation ($20,000) had this transaction been a cash sale minus the cost of the depreciable real property bought ($15,000), or $5,000. 1040nr ez download   The ordinary income not reported, $14,000 ($20,000 − $6,000), is carried over to the depreciable real property you bought as additional depreciation. 1040nr ez download Basis of property acquired. 1040nr ez download   If the ordinary income you have to report because of additional depreciation is limited, the total basis of the property you acquired is its fair market value (its cost, if bought to replace property involuntarily converted into money) minus the gain postponed. 1040nr ez download   If you acquired more than one item of property, allocate the total basis among the properties in proportion to their fair market value (their cost, in an involuntary conversion into money). 1040nr ez download However, if you acquired both depreciable real property and other property, allocate the total basis as follows. 1040nr ez download Subtract the ordinary income because of additional depreciation that you do not have to report from the fair market value (or cost) of the depreciable real property acquired. 1040nr ez download Add the fair market value (or cost) of the other property acquired to the result in (1). 1040nr ez download Divide the result in (1) by the result in (2). 1040nr ez download Multiply the total basis by the result in (3). 1040nr ez download This is the basis of the depreciable real property acquired. 1040nr ez download If you acquired more than one item of depreciable real property, allocate this basis amount among the properties in proportion to their fair market value (or cost). 1040nr ez download Subtract the result in (4) from the total basis. 1040nr ez download This is the basis of the other property acquired. 1040nr ez download If you acquired more than one item of other property, allocate this basis amount among the properties in proportion to their fair market value (or cost). 1040nr ez download Example 1. 1040nr ez download In 1988, low-income housing property that you acquired and placed in service in 1983 was destroyed by fire and you received a $90,000 insurance payment. 1040nr ez download The property's adjusted basis was $38,400, with additional depreciation of $14,932. 1040nr ez download On December 1, 1988, you used the insurance payment to acquire and place in service replacement low-income housing property. 1040nr ez download Your realized gain from the involuntary conversion was $51,600 ($90,000 − $38,400). 1040nr ez download You chose to postpone reporting the gain under the involuntary conversion rules. 1040nr ez download Under the rules for depreciation recapture on real property, the ordinary gain was $14,932, but you did not have to report any of it because of the limit for involuntary conversions. 1040nr ez download The basis of the replacement low-income housing property was its $90,000 cost minus the $51,600 gain you postponed, or $38,400. 1040nr ez download The $14,932 ordinary gain you did not report is treated as additional depreciation on the replacement property. 1040nr ez download If you sold the property in 2013, your holding period for figuring the applicable percentage of additional depreciation to report as ordinary income will have begun December 2, 1988, the day after you acquired the property. 1040nr ez download Example 2. 1040nr ez download John Adams received a $90,000 fire insurance payment for depreciable real property (office building) with an adjusted basis of $30,000. 1040nr ez download He uses the whole payment to buy property similar in use, spending $42,000 for depreciable real property and $48,000 for land. 1040nr ez download He chooses to postpone reporting the $60,000 gain realized on the involuntary conversion. 1040nr ez download Of this gain, $10,000 is ordinary income from additional depreciation but is not reported because of the limit for involuntary conversions of depreciable real property. 1040nr ez download The basis of the property bought is $30,000 ($90,000 − $60,000), allocated as follows. 1040nr ez download The $42,000 cost of depreciable real property minus $10,000 ordinary income not reported is $32,000. 1040nr ez download The $48,000 cost of other property (land) plus the $32,000 figured in (1) is $80,000. 1040nr ez download The $32,000 figured in (1) divided by the $80,000 figured in (2) is 0. 1040nr ez download 4. 1040nr ez download The basis of the depreciable real property is $12,000. 1040nr ez download This is the $30,000 total basis multiplied by the 0. 1040nr ez download 4 figured in (3). 1040nr ez download The basis of the other property (land) is $18,000. 1040nr ez download This is the $30,000 total basis minus the $12,000 figured in (4). 1040nr ez download The ordinary income that is not reported ($10,000) is carried over as additional depreciation to the depreciable real property that was bought and may be taxed as ordinary income on a later disposition. 1040nr ez download Multiple Properties If you dispose of depreciable property and other property in one transaction and realize a gain, you must allocate the amount realized between the two types of property in proportion to their respective fair market values to figure the part of your gain to be reported as ordinary income from depreciation. 1040nr ez download Different rules may apply to the allocation of the amount realized on the sale of a business that includes a group of assets. 1040nr ez download See chapter 2. 1040nr ez download In general, if a buyer and seller have adverse interests as to the allocation of the amount realized between the depreciable property and other property, any arm's length agreement between them will establish the allocation. 1040nr ez download In the absence of an agreement, the allocation should be made by taking into account the appropriate facts and circumstances. 1040nr ez download These include, but are not limited to, a comparison between the depreciable property and all the other property being disposed of in the transaction. 1040nr ez download The comparison should take into account all the following facts and circumstances. 1040nr ez download The original cost and reproduction cost of construction, erection, or production. 1040nr ez download The remaining economic useful life. 1040nr ez download The state of obsolescence. 1040nr ez download The anticipated expenditures required to maintain, renovate, or modernize the properties. 1040nr ez download Like-kind exchanges and involuntary conversions. 1040nr ez download   If you dispose of and acquire depreciable personal property and other property (other than depreciable real property) in a like-kind exchange or involuntary conversion, the amount realized is allocated in the following way. 1040nr ez download The amount allocated to the depreciable personal property disposed of is treated as consisting of, first, the fair market value of the depreciable personal property acquired and, second (to the extent of any remaining balance), the fair market value of the other property acquired. 1040nr ez download The amount allocated to the other property disposed of is treated as consisting of the fair market value of all property acquired that has not already been taken into account. 1040nr ez download   If you dispose of and acquire depreciable real property and other property in a like-kind exchange or involuntary conversion, the amount realized is allocated in the following way. 1040nr ez download The amount allocated to each of the three types of property (depreciable real property, depreciable personal property, or other property) disposed of is treated as consisting of, first, the fair market value of that type of property acquired and, second (to the extent of any remaining balance), any excess fair market value of the other types of property acquired. 1040nr ez download If the excess fair market value is more than the remaining balance of the amount realized and is from both of the other two types of property, you can apply the unallocated amount in any manner you choose. 1040nr ez download Example. 1040nr ez download A fire destroyed your property with a total fair market value of $50,000. 1040nr ez download It consisted of machinery worth $30,000 and nondepreciable property worth $20,000. 1040nr ez download You received an insurance payment of $40,000 and immediately used it with $10,000 of your own funds (for a total of $50,000) to buy machinery with a fair market value of $15,000 and nondepreciable property with a fair market value of $35,000. 1040nr ez download The adjusted basis of the destroyed machinery was $5,000 and your depreciation on it was $35,000. 1040nr ez download You choose to postpone reporting your gain from the involuntary conversion. 1040nr ez download You must report $9,000 as ordinary income from depreciation arising from this transaction, figured as follows. 1040nr ez download The $40,000 insurance payment must be allocated between the machinery and the other property destroyed in proportion to the fair market value of each. 1040nr ez download The amount allocated to the machinery is 30,000/50,000 × $40,000, or $24,000. 1040nr ez download The amount allocated to the other property is 20,000/50,000 × $40,000, or $16,000. 1040nr ez download Your gain on the involuntary conversion of the machinery is $24,000 minus $5,000 adjusted basis, or $19,000. 1040nr ez download The $24,000 allocated to the machinery disposed of is treated as consisting of the $15,000 fair market value of the replacement machinery bought and $9,000 of the fair market value of other property bought in the transaction. 1040nr ez download All $16,000 allocated to the other property disposed of is treated as consisting of the fair market value of the other property that was bought. 1040nr ez download Your potential ordinary income from depreciation is $19,000, the gain on the machinery, because it is less than the $35,000 depreciation. 1040nr ez download However, the amount you must report as ordinary income is limited to the $9,000 included in the amount realized for the machinery that represents the fair market value of property other than the depreciable property you bought. 1040nr ez download Prev  Up  Next   Home   More Online Publications