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Federal Tax Preparation

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Federal Tax Preparation

Federal tax preparation 12. Federal tax preparation   Business Deduction for Work-Related Education Table of Contents What's New Introduction Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. Federal tax preparation Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. Federal tax preparation  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013, is 56. Federal tax preparation 5 cents per mile. Federal tax preparation For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. Federal tax preparation Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Federal tax preparation To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. Federal tax preparation What is the tax benefit of taking a business deduction for work-related education. Federal tax preparation   If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. Federal tax preparation Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. Federal tax preparation An itemized deduction reduces the amount of your income subject to tax. Federal tax preparation   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Federal tax preparation This reduces the amount of your income subject to both income tax and self-employment tax. Federal tax preparation   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. Federal tax preparation You may qualify for these other benefits even if you do not meet the requirements listed above. Federal tax preparation   Also, your work-related education expenses may qualify you to claim more than one tax benefit. Federal tax preparation Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Federal tax preparation Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. Federal tax preparation This is education that meets at least one of the following two tests. Federal tax preparation The education is required by your employer or the law to keep your present salary, status, or job. Federal tax preparation The required education must serve a bona fide business purpose of your employer. Federal tax preparation The education maintains or improves skills needed in your present work. Federal tax preparation However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Federal tax preparation You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Federal tax preparation Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. Federal tax preparation Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. Federal tax preparation This additional education is qualifying work-related education if all three of the following requirements are met. Federal tax preparation It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. Federal tax preparation When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. Federal tax preparation See Education To Maintain or Improve Skills , later. Federal tax preparation Example. Federal tax preparation You are a teacher who has satisfied the minimum requirements for teaching. Federal tax preparation Your employer requires you to take an additional college course each year to keep your teaching job. Federal tax preparation If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. Federal tax preparation This image is too large to be displayed in the current screen. Federal tax preparation Please click the link to view the image. Federal tax preparation Figure 12-1 Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. Federal tax preparation This could include refresher courses, courses on current developments, and academic or vocational courses. Federal tax preparation Example. Federal tax preparation You repair televisions, radios, and stereo systems for XYZ Store. Federal tax preparation To keep up with the latest changes, you take special courses in radio and stereo service. Federal tax preparation These courses maintain and improve skills required in your work. Federal tax preparation Maintaining skills vs. Federal tax preparation qualifying for new job. Federal tax preparation   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. Federal tax preparation Education during temporary absence. Federal tax preparation   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. Federal tax preparation Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Federal tax preparation Example. Federal tax preparation You quit your biology research job to become a full-time biology graduate student for 1 year. Federal tax preparation If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. Federal tax preparation Education during indefinite absence. Federal tax preparation   If you stop work for more than a year, your absence from your job is considered indefinite. Federal tax preparation Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. Federal tax preparation Therefore, it is not qualifying work-related education. Federal tax preparation Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. Federal tax preparation The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Federal tax preparation Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. Federal tax preparation This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. Federal tax preparation You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Federal tax preparation Example 1. Federal tax preparation You are a full-time engineering student. Federal tax preparation Although you have not received your degree or certification, you work part time as an engineer for a firm that will employ you as a full-time engineer after you finish college. Federal tax preparation Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. Federal tax preparation The education is not qualifying work-related education. Federal tax preparation Example 2. Federal tax preparation You are an accountant and you have met the minimum educational requirements of your employer. Federal tax preparation Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Federal tax preparation These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. Federal tax preparation Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Federal tax preparation The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Federal tax preparation If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Federal tax preparation The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. Federal tax preparation You generally will be considered a faculty member when one or more of the following occurs. Federal tax preparation You have tenure. Federal tax preparation Your years of service count toward obtaining tenure. Federal tax preparation You have a vote in faculty decisions. Federal tax preparation Your school makes contributions for you to a retirement plan other than social security or a similar program. Federal tax preparation Example 1. Federal tax preparation The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Federal tax preparation In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Federal tax preparation If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. Federal tax preparation However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Federal tax preparation Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. Federal tax preparation If you have all the required education except the fifth year, you have met the minimum educational requirements. Federal tax preparation The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. Federal tax preparation Example 2. Federal tax preparation Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Federal tax preparation The additional four education courses can be qualifying work-related education. Federal tax preparation Although you do not have all the required courses, you have already met the minimum educational requirements. Federal tax preparation Example 3. Federal tax preparation Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Federal tax preparation The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Federal tax preparation They are needed to meet the minimum educational requirements for employment as a teacher. Federal tax preparation Example 4. Federal tax preparation You have a bachelor's degree and you work as a temporary instructor at a university. Federal tax preparation At the same time, you take graduate courses toward an advanced degree. Federal tax preparation The rules of the university state that you can become a faculty member only if you get a graduate degree. Federal tax preparation Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Federal tax preparation You have not met the minimum educational requirements to qualify you as a faculty member. Federal tax preparation The graduate courses are not qualifying work-related education. Federal tax preparation Certification in a new state. Federal tax preparation   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. Federal tax preparation This is true even if you must get additional education to be certified in another state. Federal tax preparation Any additional education you need is qualifying work-related education. Federal tax preparation You have already met the minimum requirements for teaching. Federal tax preparation Teaching in another state is not a new trade or business. Federal tax preparation Example. Federal tax preparation You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Federal tax preparation You move to State B and are promptly hired as a teacher. Federal tax preparation You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Federal tax preparation These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. Federal tax preparation Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. Federal tax preparation This is true even if you do not plan to enter that trade or business. Federal tax preparation If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Federal tax preparation Example 1. Federal tax preparation You are an accountant. Federal tax preparation Your employer requires you to get a law degree at your own expense. Federal tax preparation You register at a law school for the regular curriculum that leads to a law degree. Federal tax preparation Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. Federal tax preparation Example 2. Federal tax preparation You are a general practitioner of medicine. Federal tax preparation You take a 2-week course to review developments in several specialized fields of medicine. Federal tax preparation The course does not qualify you for a new profession. Federal tax preparation It is qualifying work- related education because it maintains or improves skills required in your present profession. Federal tax preparation Example 3. Federal tax preparation While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Federal tax preparation The program will lead to qualifying you to practice psychoanalysis. Federal tax preparation The psychoanalytic training does not qualify you for a new profession. Federal tax preparation It is qualifying work-related education because it maintains or improves skills required in your present profession. Federal tax preparation Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. Federal tax preparation They are part of a program of study that can qualify you for a new profession. Federal tax preparation Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Federal tax preparation A change in duties in any of the following ways is not considered a change to a new business. Federal tax preparation Elementary school teacher to secondary school teacher. Federal tax preparation Teacher of one subject, such as biology, to teacher of another subject, such as art. Federal tax preparation Classroom teacher to guidance counselor. Federal tax preparation Classroom teacher to school administrator. Federal tax preparation What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education you can generally deduct your education expenses as business expenses. Federal tax preparation If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Federal tax preparation You cannot deduct expenses related to tax-exempt and excluded income. Federal tax preparation Deductible expenses. Federal tax preparation   The following education expenses can be deducted. Federal tax preparation Tuition, books, supplies, lab fees, and similar items. Federal tax preparation Certain transportation and travel costs. Federal tax preparation Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Federal tax preparation Nondeductible expenses. Federal tax preparation   You cannot deduct personal or capital expenses. Federal tax preparation For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Federal tax preparation This amount is a personal expense. Federal tax preparation Unclaimed reimbursement. Federal tax preparation   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. Federal tax preparation Example. Federal tax preparation Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Federal tax preparation You do not file a voucher and you do not get reimbursed. Federal tax preparation Because you did not file a voucher, you cannot deduct the expenses on your tax return. Federal tax preparation Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Federal tax preparation If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. Federal tax preparation Temporary basis. Federal tax preparation   You go to school on a temporary basis if either of the following situations applies to you. Federal tax preparation Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Federal tax preparation Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Federal tax preparation Your attendance is temporary up to the date you determine it will last more than 1 year. Federal tax preparation If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. Federal tax preparation Attendance not on a temporary basis. Federal tax preparation   You do not go to school on a temporary basis if either of the following situations apply to you. Federal tax preparation Your attendance at school is realistically expected to last more than 1 year. Federal tax preparation It does not matter how long you actually attend. Federal tax preparation Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Federal tax preparation Your attendance is not temporary after the date you determine it will last more than 1 year. Federal tax preparation Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. Federal tax preparation This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Federal tax preparation Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Federal tax preparation Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Federal tax preparation Example 1. Federal tax preparation You regularly work in a nearby town, and go directly from work to home. Federal tax preparation You also attend school every work night for 3 months to take a course that improves your job skills. Federal tax preparation Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Federal tax preparation This is true regardless of the distance traveled. Federal tax preparation Example 2. Federal tax preparation Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Federal tax preparation You can deduct your transportation expenses from your regular work site to school and then home. Federal tax preparation Example 3. Federal tax preparation Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Federal tax preparation Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Federal tax preparation Example 4. Federal tax preparation Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Federal tax preparation Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Federal tax preparation If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Federal tax preparation If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. Federal tax preparation Using your car. Federal tax preparation    If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. Federal tax preparation The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. Federal tax preparation 5 cents per mile. Federal tax preparation Whichever method you use, you can also deduct parking fees and tolls. Federal tax preparation See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. Federal tax preparation Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. Federal tax preparation Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Federal tax preparation For more information, see chapter 1 of Publication 463. Federal tax preparation You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. Federal tax preparation Mainly personal travel. Federal tax preparation   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Federal tax preparation You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Federal tax preparation   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Federal tax preparation An important factor is the comparison of time spent on personal activities with time spent on educational activities. Federal tax preparation If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. Federal tax preparation Example 1. Federal tax preparation John works in Newark, New Jersey. Federal tax preparation He traveled to Chicago to take a deductible 1-week course at the request of his employer. Federal tax preparation His main reason for going to Chicago was to take the course. Federal tax preparation While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Federal tax preparation Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Federal tax preparation He cannot deduct his transportation expenses of going to Pleasantville. Federal tax preparation He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Federal tax preparation Example 2. Federal tax preparation Sue works in Boston. Federal tax preparation She went to a university in Michigan to take a course for work. Federal tax preparation The course is qualifying work-related education. Federal tax preparation She took one course, which is one-fourth of a full course load of study. Federal tax preparation She spent the rest of the time on personal activities. Federal tax preparation Her reasons for taking the course in Michigan were all personal. Federal tax preparation Sue's trip is mainly personal because three-fourths of her time is considered personal time. Federal tax preparation She cannot deduct the cost of her round-trip train ticket to Michigan. Federal tax preparation She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Federal tax preparation Example 3. Federal tax preparation Dave works in Nashville and recently traveled to California to take a 2-week seminar. Federal tax preparation The seminar is qualifying work-related education. Federal tax preparation While there, he spent an extra 8 weeks on personal activities. Federal tax preparation The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Federal tax preparation Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Federal tax preparation He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Federal tax preparation Cruises and conventions. Federal tax preparation   Certain cruises and conventions offer seminars or courses as part of their itinerary. Federal tax preparation Even if the seminars or courses are work related, your deduction for travel may be limited. Federal tax preparation This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Federal tax preparation   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. Federal tax preparation 50% limit on meals. Federal tax preparation   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Federal tax preparation If you were reimbursed for the meals, see How To Treat Reimbursements , later. Federal tax preparation   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Federal tax preparation Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. Federal tax preparation Example. Federal tax preparation You are a French language teacher. Federal tax preparation While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Federal tax preparation You chose your itinerary and most of your activities to improve your French language skills. Federal tax preparation You cannot deduct your travel expenses as education expenses. Federal tax preparation This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. Federal tax preparation No Double Benefit Allowed You cannot do either of the following. Federal tax preparation Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. Federal tax preparation Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Federal tax preparation See Adjustments to Qualifying Work-Related Education Expenses, next. Federal tax preparation Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. Federal tax preparation You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Federal tax preparation Tax-free educational assistance. Federal tax preparation   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Federal tax preparation Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Federal tax preparation Amounts that do not reduce qualifying work-related education expenses. Federal tax preparation   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Federal tax preparation Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. Federal tax preparation How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Federal tax preparation There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Federal tax preparation You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Federal tax preparation Note. Federal tax preparation The following rules about reimbursement arrangements also apply to expense allowances received from your employer. Federal tax preparation Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Federal tax preparation Your expenses must have a business connection. Federal tax preparation This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. Federal tax preparation You must adequately account to your employer for your expenses within a reasonable period of time. Federal tax preparation You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. Federal tax preparation If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. Federal tax preparation If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. Federal tax preparation Accountable plan rules not met. Federal tax preparation   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. Federal tax preparation Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). Federal tax preparation Expenses equal reimbursement. Federal tax preparation   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. Federal tax preparation Because your expenses and reimbursements are equal, you do not have a deduction. Federal tax preparation Excess expenses. Federal tax preparation   If your expenses are more than your reimbursement, you can deduct your excess expenses. Federal tax preparation This is discussed later, under Deducting Business Expenses . Federal tax preparation Allocating your reimbursements for meals. Federal tax preparation   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. Federal tax preparation If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. Federal tax preparation Make the allocation as follows. Federal tax preparation Divide your meal expenses by your total expenses. Federal tax preparation Multiply your total reimbursement by the result from (1). Federal tax preparation This is the allocated reimbursement for your meal expenses. Federal tax preparation Subtract the amount figured in (2) from your total reimbursement. Federal tax preparation The difference is the allocated reimbursement for your other expenses of qualifying work-related education. Federal tax preparation Example. Federal tax preparation Your employer paid you an expense allowance of $2,000 under an accountable plan. Federal tax preparation The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. Federal tax preparation There was no indication of how much of the reimbursement was for each type of expense. Federal tax preparation Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). Federal tax preparation Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. Federal tax preparation   1. Federal tax preparation $425 meal expenses  $2,500 total expenses = . Federal tax preparation 17   2. Federal tax preparation $2,000 (reimbursement)×. Federal tax preparation 17     =$340 (allocated reimbursement for meal expenses)   3. Federal tax preparation $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). Federal tax preparation After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). Federal tax preparation Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. Federal tax preparation You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. Federal tax preparation This is discussed later under Deducting Business Expenses . Federal tax preparation An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. Federal tax preparation Reimbursements for nondeductible expenses. Federal tax preparation   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. Federal tax preparation You must include them in your income. Federal tax preparation For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. Federal tax preparation   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. Federal tax preparation Deducting Business Expenses Self-employed persons and employees report their business expenses differently. Federal tax preparation The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Federal tax preparation Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). Federal tax preparation If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. Federal tax preparation See the instructions for the form you file for information on how to complete it. Federal tax preparation Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. Federal tax preparation If either (1) or (2) applies, you can deduct the total qualifying cost. Federal tax preparation If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Federal tax preparation In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Federal tax preparation (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Federal tax preparation ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. Federal tax preparation Form 2106 or 2106-EZ. Federal tax preparation   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. Federal tax preparation Form not required. Federal tax preparation   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. Federal tax preparation   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Federal tax preparation (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. Federal tax preparation ) Using Form 2106-EZ. Federal tax preparation   This form is shorter and easier to use than Form 2106. Federal tax preparation Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. Federal tax preparation   If you do not meet both of these requirements, use Form 2106. Federal tax preparation Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. Federal tax preparation Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. Federal tax preparation You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. Federal tax preparation You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . Federal tax preparation For more information on qualified performing artists, see chapter 6 of Publication 463. Federal tax preparation Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Federal tax preparation They are not subject to the 2%-of-adjusted-gross-income limit. Federal tax preparation To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Federal tax preparation For more information on impairment-related work expenses, see chapter 6 of Publication 463. Federal tax preparation Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Federal tax preparation Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Federal tax preparation If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. Federal tax preparation However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. Federal tax preparation Examples of records to keep. Federal tax preparation   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. Federal tax preparation You should keep adequate records or have sufficient evidence that will support your expenses. Federal tax preparation Estimates or approximations do not qualify as proof of an expense. Federal tax preparation Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. Federal tax preparation , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. Federal tax preparation Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. Federal tax preparation Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. Federal tax preparation Complete information about any scholarship or fellowship grants, including amounts you received during the year. Federal tax preparation Illustrated Example Victor Jones teaches math at a private high school in North Carolina. Federal tax preparation He was selected to attend a 3-week math seminar at a university in California. Federal tax preparation The seminar will improve his skills in his current job and is qualifying work-related education. Federal tax preparation He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. Federal tax preparation Victor will file Form 1040. Federal tax preparation His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. Federal tax preparation He shows his expenses for the seminar in Part I of the form. Federal tax preparation He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. Federal tax preparation He enters $400 on line 4 for his tuition and books. Federal tax preparation On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. Federal tax preparation He multiplies that amount by 50% and enters the result, $263, on line 5. Federal tax preparation On line 6, Victor totals the amounts from lines 3 through 5. Federal tax preparation He carries the total, $2,313, to Schedule A (Form 1040), line 21. Federal tax preparation Since he does not claim any vehicle expenses, Victor leaves Part II blank. Federal tax preparation His filled-in form is shown on the next page. Federal tax preparation This image is too large to be displayed in the current screen. Federal tax preparation Please click the link to view the image. Federal tax preparation Form 2106-EZ for V. Federal tax preparation Jones Prev  Up  Next   Home   More Online Publications
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The Federal Tax Preparation

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