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Free 2011 tax software download Publication 587 - Main Content Table of Contents Qualifying for a DeductionExclusive Use Regular Use Trade or Business Use Principal Place of Business Place To Meet Patients, Clients, or Customers Separate Structure Figuring the DeductionUsing Actual Expenses Using the Simplified Method Daycare Facility Standard meal and snack rates. Free 2011 tax software download Sale or Exchange of Your HomeGain on Sale Depreciation Basis Adjustment Reporting the Sale More Information Business Furniture and EquipmentListed Property Property Bought for Business Use Personal Property Converted to Business Use Recordkeeping Where To DeductSelf-Employed Persons Employees Partners How To Get Tax HelpLow Income Taxpayer Clinics Worksheet To Figure the Deduction for Business Use of Your HomeInstructions for the Worksheet Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Instructions for the Simplified Method Worksheet Instructions for the Daycare Facility Worksheet Instructions for the Area Adjustment Worksheet Qualifying for a Deduction Generally, you cannot deduct items related to your home, such as mortgage interest, real estate taxes, utilities, maintenance, rent, depreciation, or property insurance, as business expenses. Free 2011 tax software download However, you may be able to deduct expenses related to the business use of part of your home if you meet specific requirements. Free 2011 tax software download Even then, the deductible amount of these types of expenses may be limited. Free 2011 tax software download Use this section and Figure A, later, to decide if you can deduct expenses for the business use of your home. Free 2011 tax software download To qualify to deduct expenses for business use of your home, you must use part of your home: Exclusively and regularly as your principal place of business (defined later), Exclusively and regularly as a place where you meet or deal with patients, clients, or customers in the normal course of your trade or business, In the case of a separate structure which is not attached to your home, in connection with your trade or business, On a regular basis for certain storage use (see Storage of inventory or product samples , later), For rental use (see Publication 527), or As a daycare facility (see Daycare Facility , later). Free 2011 tax software download Additional tests for employee use. Free 2011 tax software download   If you are an employee and you use a part of your home for business, you may qualify for a deduction for its business use. Free 2011 tax software download You must meet the tests discussed earlier plus: Your business use must be for the convenience of your employer, and You must not rent any part of your home to your employer and use the rented portion to perform services as an employee for that employer. Free 2011 tax software download If the use of the home office is merely appropriate and helpful, you cannot deduct expenses for the business use of your home. Free 2011 tax software download Exclusive Use To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. Free 2011 tax software download The area used for business can be a room or other separately identifiable space. Free 2011 tax software download The space does not need to be marked off by a permanent partition. Free 2011 tax software download You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. Free 2011 tax software download Example. Free 2011 tax software download You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Free 2011 tax software download Your family also uses the den for recreation. Free 2011 tax software download The den is not used exclusively in your trade or business, so you cannot claim a deduction for the business use of the den. Free 2011 tax software download Exceptions to Exclusive Use You do not have to meet the exclusive use test if either of the following applies. Free 2011 tax software download You use part of your home for the storage of inventory or product samples (discussed next). Free 2011 tax software download You use part of your home as a daycare facility, discussed later under Daycare Facility . Free 2011 tax software download Note. Free 2011 tax software download With the exception of these two uses, any portion of the home used for business purposes must meet the exclusive use test. Free 2011 tax software download Storage of inventory or product samples. Free 2011 tax software download    If you use part of your home for storage of inventory or product samples, you can deduct expenses for the business use of your home without meeting the exclusive use test. Free 2011 tax software download However, you must meet all the following tests. Free 2011 tax software download You sell products at wholesale or retail as your trade or business. Free 2011 tax software download You keep the inventory or product samples in your home for use in your trade or business. Free 2011 tax software download Your home is the only fixed location of your trade or business. Free 2011 tax software download You use the storage space on a regular basis. Free 2011 tax software download The space you use is a separately identifiable space suitable for storage. Free 2011 tax software download Example. Free 2011 tax software download Your home is the only fixed location of your business of selling mechanics' tools at retail. Free 2011 tax software download You regularly use half of your basement for storage of inventory and product samples. Free 2011 tax software download You sometimes use the area for personal purposes. Free 2011 tax software download The expenses for the storage space are deductible even though you do not use this part of your basement exclusively for business. Free 2011 tax software download Regular Use To qualify under the regular use test, you must use a specific area of your home for business on a regular basis. Free 2011 tax software download Incidental or occasional business use is not regular use. Free 2011 tax software download You must consider all facts and circumstances in determining whether your use is on a regular basis. Free 2011 tax software download Trade or Business Use To qualify under the trade-or-business-use test, you must use part of your home in connection with a trade or business. Free 2011 tax software download If you use your home for a profit-seeking activity that is not a trade or business, you cannot take a deduction for its business use. Free 2011 tax software download Example. Free 2011 tax software download You use part of your home exclusively and regularly to read financial periodicals and reports, clip bond coupons, and carry out similar activities related to your own investments. Free 2011 tax software download You do not make investments as a broker or dealer. Free 2011 tax software download So, your activities are not part of a trade or business and you cannot take a deduction for the business use of your home. Free 2011 tax software download Principal Place of Business You can have more than one business location, including your home, for a single trade or business. Free 2011 tax software download To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that trade or business. Free 2011 tax software download To determine whether your home is your principal place of business, you must consider: The relative importance of the activities performed at each place where you conduct business, and The amount of time spent at each place where you conduct business. Free 2011 tax software download Your home office will qualify as your principal place of business if you meet the following requirements. Free 2011 tax software download You use it exclusively and regularly for administrative or management activities of your trade or business. Free 2011 tax software download You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. Free 2011 tax software download If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. Free 2011 tax software download However, see the later discussions under Place To Meet Patients, Clients, or Customers and Separate Structure for other ways to qualify to deduct home office expenses. Free 2011 tax software download Administrative or management activities. Free 2011 tax software download   There are many activities that are administrative or managerial in nature. Free 2011 tax software download The following are a few examples. Free 2011 tax software download Billing customers, clients, or patients. Free 2011 tax software download Keeping books and records. Free 2011 tax software download Ordering supplies. Free 2011 tax software download Setting up appointments. Free 2011 tax software download Forwarding orders or writing reports. Free 2011 tax software download Administrative or management activities performed at other locations. Free 2011 tax software download   The following activities performed by you or others will not disqualify your home office from being your principal place of business. Free 2011 tax software download You have others conduct your administrative or management activities at locations other than your home. Free 2011 tax software download (For example, another company does your billing from its place of business. Free 2011 tax software download ) You conduct administrative or management activities at places that are not fixed locations of your business, such as in a car or a hotel room. Free 2011 tax software download You occasionally conduct minimal administrative or management activities at a fixed location outside your home. Free 2011 tax software download You conduct substantial nonadministrative or nonmanagement business activities at a fixed location outside your home. Free 2011 tax software download (For example, you meet with or provide services to customers, clients, or patients at a fixed location of the business outside your home. Free 2011 tax software download ) You have suitable space to conduct administrative or management activities outside your home, but choose to use your home office for those activities instead. Free 2011 tax software download Please click here for the text description of the image. Free 2011 tax software download Can you deduct business use of the home expenses? Example 1. Free 2011 tax software download John is a self-employed plumber. Free 2011 tax software download Most of John's time is spent at customers' homes and offices installing and repairing plumbing. Free 2011 tax software download He has a small office in his home that he uses exclusively and regularly for the administrative or management activities of his business, such as phoning customers, ordering supplies, and keeping his books. Free 2011 tax software download John writes up estimates and records of work completed at his customers' premises. Free 2011 tax software download He does not conduct any substantial administrative or management activities at any fixed location other than his home office. Free 2011 tax software download John does not do his own billing. Free 2011 tax software download He uses a local bookkeeping service to bill his customers. Free 2011 tax software download John's home office qualifies as his principal place of business for deducting expenses for its use. Free 2011 tax software download He uses the home office for the administrative or managerial activities of his plumbing business and he has no other fixed location where he conducts these administrative or managerial activities. Free 2011 tax software download His choice to have his billing done by another company does not disqualify his home office from being his principal place of business. Free 2011 tax software download He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. Free 2011 tax software download Example 2. Free 2011 tax software download Pamela is a self-employed sales representative for several different product lines. Free 2011 tax software download She has an office in her home that she uses exclusively and regularly to set up appointments and write up orders and other reports for the companies whose products she sells. Free 2011 tax software download She occasionally writes up orders and sets up appointments from her hotel room when she is away on business overnight. Free 2011 tax software download Pamela's business is selling products to customers at various locations throughout her territory. Free 2011 tax software download To make these sales, she regularly visits customers to explain the available products and take orders. Free 2011 tax software download Pamela's home office qualifies as her principal place of business for deducting expenses for its use. Free 2011 tax software download She conducts administrative or management activities there and she has no other fixed location where she conducts substantial administrative or management activities. Free 2011 tax software download The fact that she conducts some administrative or management activities in her hotel room (not a fixed location) does not disqualify her home office from being her principal place of business. Free 2011 tax software download She meets all the qualifications, including principal place of business, so she can deduct expenses (subject to certain limitations, explained later) for the business use of her home. Free 2011 tax software download Example 3. Free 2011 tax software download Paul is a self-employed anesthesiologist. Free 2011 tax software download He spends the majority of his time administering anesthesia and postoperative care in three local hospitals. Free 2011 tax software download One of the hospitals provides him with a small shared office where he could conduct administrative or management activities. Free 2011 tax software download Paul very rarely uses the office the hospital provides. Free 2011 tax software download He uses a room in his home that he has converted to an office. Free 2011 tax software download He uses this room exclusively and regularly to conduct all the following activities. Free 2011 tax software download Contacting patients, surgeons, and hospitals regarding scheduling. Free 2011 tax software download Preparing for treatments and presentations. Free 2011 tax software download Maintaining billing records and patient logs. Free 2011 tax software download Satisfying continuing medical education requirements. Free 2011 tax software download Reading medical journals and books. Free 2011 tax software download Paul's home office qualifies as his principal place of business for deducting expenses for its use. Free 2011 tax software download He conducts administrative or management activities for his business as an anesthesiologist there and he has no other fixed location where he conducts substantial administrative or management activities for this business. Free 2011 tax software download His choice to use his home office instead of the one provided by the hospital does not disqualify his home office from being his principal place of business. Free 2011 tax software download His performance of substantial nonadministrative or nonmanagement activities at fixed locations outside his home also does not disqualify his home office from being his principal place of business. Free 2011 tax software download He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. Free 2011 tax software download Example 4. Free 2011 tax software download Kathleen is employed as a teacher. Free 2011 tax software download She is required to teach and meet with students at the school and to grade papers and tests. Free 2011 tax software download The school provides her with a small office where she can work on her lesson plans, grade papers and tests, and meet with parents and students. Free 2011 tax software download The school does not require her to work at home. Free 2011 tax software download Kathleen prefers to use the office she has set up in her home and does not use the one provided by the school. Free 2011 tax software download She uses this home office exclusively and regularly for the administrative duties of her teaching job. Free 2011 tax software download Kathleen must meet the convenience-of-the-employer test, even if her home qualifies as her principal place of business for deducting expenses for its use. Free 2011 tax software download Her employer provides her with an office and does not require her to work at home, so she does not meet the convenience-of-the-employer test and cannot claim a deduction for the business use of her home. Free 2011 tax software download More Than One Trade or Business The same home office can be the principal place of business for two or more separate business activities. Free 2011 tax software download Whether your home office is the principal place of business for more than one business activity must be determined separately for each of your trade or business activities. Free 2011 tax software download You must use the home office exclusively and regularly for one or more of the following purposes. Free 2011 tax software download As the principal place of business for one or more of your trades or businesses. Free 2011 tax software download As a place to meet or deal with patients, clients, or customers in the normal course of one or more of your trades or businesses. Free 2011 tax software download If your home office is a separate structure, in connection with one or more of your trades or businesses. Free 2011 tax software download You can use your home office for more than one business activity, but you cannot use it for any nonbusiness (i. Free 2011 tax software download e. Free 2011 tax software download , personal) activities. Free 2011 tax software download If you are an employee, any use of the home office in connection with your employment must be for the convenience of your employer. Free 2011 tax software download See Rental to employer , later, if you rent part of your home to your employer. Free 2011 tax software download Example. Free 2011 tax software download Tracy White is employed as a teacher. Free 2011 tax software download Her principal place of work is the school, which provides her office space to do her school work. Free 2011 tax software download She also has a mail order jewelry business. Free 2011 tax software download All her work in the jewelry business is done in her home office and the office is used exclusively for that business. Free 2011 tax software download If she meets all the other tests, she can deduct expenses for the business use of her home for the jewelry business. Free 2011 tax software download If Tracy also uses the office for work related to her teaching, she must meet the exclusive use test for both businesses to qualify for the deduction. Free 2011 tax software download As an employee, Tracy must also meet the convenience-of-the-employer test to qualify for the deduction. Free 2011 tax software download She does not meet this test for her work as a teacher, so she cannot claim a deduction for the business use of her home for either activity. Free 2011 tax software download Place To Meet Patients, Clients, or Customers If you meet or deal with patients, clients, or customers in your home in the normal course of your business, even though you also carry on business at another location, you can deduct your expenses for the part of your home used exclusively and regularly for business if you meet both the following tests. Free 2011 tax software download You physically meet with patients, clients, or customers on your premises. Free 2011 tax software download Their use of your home is substantial and integral to the conduct of your business. Free 2011 tax software download Doctors, dentists, attorneys, and other professionals who maintain offices in their homes generally will meet this requirement. Free 2011 tax software download Using your home for occasional meetings and telephone calls will not qualify you to deduct expenses for the business use of your home. Free 2011 tax software download The part of your home you use exclusively and regularly to meet patients, clients, or customers does not have to be your principal place of business. Free 2011 tax software download Example. Free 2011 tax software download June Quill, a self-employed attorney, works 3 days a week in her city office. Free 2011 tax software download She works 2 days a week in her home office used only for business. Free 2011 tax software download She regularly meets clients there. Free 2011 tax software download Her home office qualifies for a business deduction because she meets clients there in the normal course of her business. Free 2011 tax software download Separate Structure You can deduct expenses for a separate free-standing structure, such as a studio, workshop, garage, or barn, if you use it exclusively and regularly for your business. Free 2011 tax software download The structure does not have to be your principal place of business or a place where you meet patients, clients, or customers. Free 2011 tax software download Example. Free 2011 tax software download John Berry operates a floral shop in town. Free 2011 tax software download He grows the plants for his shop in a greenhouse behind his home. Free 2011 tax software download He uses the greenhouse exclusively and regularly in his business, so he can deduct the expenses for its use, subject to certain limitations, explained later. Free 2011 tax software download Figuring the Deduction After you determine that you meet the tests under Qualifying for a Deduction , you can begin to figure how much you can deduct. Free 2011 tax software download When figuring the amount you can deduct for the business use of your home, you will use either your actual expenses or a simplified method. Free 2011 tax software download Electing to use the simplified method. Free 2011 tax software download   The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. Free 2011 tax software download You choose whether or not to figure your deduction using the simplified method each taxable year. Free 2011 tax software download See Using the Simplified Method , later. Free 2011 tax software download Rental to employer. Free 2011 tax software download   If you rent part of your home to your employer and you use the rented part in performing services for your employer as an employee, your deduction for the business use of your home is limited. Free 2011 tax software download You can deduct mortgage interest, qualified mortgage insurance premiums, real estate taxes, and personal casualty losses for the rented part, subject to any limitations. Free 2011 tax software download However, you cannot deduct otherwise allowable trade or business expenses, business casualty losses, or depreciation related to the use of your home (or use the simplified method as an alternative to deducting these actual expenses) in performing services for your employer. Free 2011 tax software download Using Actual Expenses If you do not or cannot elect to use the simplified method for a home, you will figure your deduction for that home using your actual expenses. Free 2011 tax software download You will also need to figure the percentage of your home used for business and the limit on the deduction. Free 2011 tax software download If you are an employee or a partner, or you use your home in your farming business and you file Schedule F (Form 1040), you can use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication, to help you figure your deduction. Free 2011 tax software download If you use your home in a trade or business and you file Schedule C (Form 1040), you will use Form 8829 to figure your deduction. Free 2011 tax software download Part-year use. Free 2011 tax software download   You cannot deduct expenses for the business use of your home incurred during any part of the year you did not use your home for business purposes. Free 2011 tax software download For example, if you begin using part of your home for business on July 1, and you meet all the tests from that date until the end of the year, consider only your expenses for the last half of the year in figuring your allowable deduction. Free 2011 tax software download Expenses related to tax-exempt income. Free 2011 tax software download   Generally, you cannot deduct expenses that are related to tax-exempt allowances. Free 2011 tax software download However, if you receive a tax-exempt parsonage allowance or a tax-exempt military allowance, your expenses for mortgage interest and real estate taxes are deductible under the normal rules. Free 2011 tax software download No deduction is allowed for other expenses related to the tax-exempt allowance. Free 2011 tax software download   If your housing is provided free of charge and the value of the housing is tax exempt, you cannot deduct the rental value of any portion of the housing. Free 2011 tax software download Actual Expenses You must divide the expenses of operating your home between personal and business use. Free 2011 tax software download The part of a home operating expense you can use to figure your deduction depends on both of the following. Free 2011 tax software download Whether the expense is direct, indirect, or unrelated. Free 2011 tax software download The percentage of your home used for business. Free 2011 tax software download Table 1, next, describes the types of expenses you may have and the extent to which they are deductible. Free 2011 tax software download Table 1. Free 2011 tax software download Types of Expenses  Expense  Description  Deductibility Direct Expenses only for  the business part  of your home. Free 2011 tax software download Deductible in full. Free 2011 tax software download *   Examples:  Painting or repairs  only in the area  used for business. Free 2011 tax software download Exception: May be only partially  deductible in a daycare facility. Free 2011 tax software download See Daycare Facility , later. Free 2011 tax software download Indirect Expenses for  keeping up and running your  entire home. Free 2011 tax software download Deductible based on the percentage of your home used for business. Free 2011 tax software download *   Examples:  Insurance, utilities, and  general repairs. Free 2011 tax software download   Unrelated Expenses only for  the parts of your  home not used  for business. Free 2011 tax software download Not deductible. Free 2011 tax software download   Examples:  Lawn care or painting  a room not used  for business. Free 2011 tax software download   *Subject to the deduction limit, discussed later. Free 2011 tax software download Form 8829 and the Worksheet To Figure the Deduction for Business Use of Your Home have separate columns for direct and indirect expenses. Free 2011 tax software download Certain expenses are deductible whether or not you use your home for business. Free 2011 tax software download If you qualify to deduct business use of the home expenses, use the business percentage of these expenses to figure your total business use of the home deduction. Free 2011 tax software download These expenses include the following. Free 2011 tax software download Real estate taxes. Free 2011 tax software download Qualified mortgage insurance premiums. Free 2011 tax software download Deductible mortgage interest. Free 2011 tax software download Casualty losses. Free 2011 tax software download Other expenses are deductible only if you use your home for business. Free 2011 tax software download You can use the business percentage of these expenses to figure your total business use of the home deduction. Free 2011 tax software download These expenses generally include (but are not limited to) the following. Free 2011 tax software download Depreciation (covered under Depreciating Your Home , later). Free 2011 tax software download Insurance. Free 2011 tax software download Rent paid for the use of property you do not own but use in your trade or business. Free 2011 tax software download Repairs. Free 2011 tax software download Security system. Free 2011 tax software download Utilities and services. Free 2011 tax software download Real estate taxes. Free 2011 tax software download   To figure the business part of your real estate taxes, multiply the real estate taxes paid by the percentage of your home used for business. Free 2011 tax software download   For more information on the deduction for real estate taxes, see Publication 530, Tax Information for Homeowners. Free 2011 tax software download Deductible mortgage interest. Free 2011 tax software download   To figure the business part of your deductible mortgage interest, multiply this interest by the percentage of your home used for business. Free 2011 tax software download You can include interest on a second mortgage in this computation. Free 2011 tax software download If your total mortgage debt is more than $1,000,000 or your home equity debt is more than $100,000, your deduction may be limited. Free 2011 tax software download For more information on what interest is deductible, see Publication 936, Home Mortgage Interest Deduction. Free 2011 tax software download Qualified mortgage insurance premiums. Free 2011 tax software download   To figure the business part of your qualified mortgage insurance premiums, multiply the premiums by the percentage of your home used for business. Free 2011 tax software download You can include premiums for insurance on a second mortgage in this computation. Free 2011 tax software download If your adjusted gross income is more than $100,000 ($50,000 if your filing status is married filing separately), your deduction may be limited. Free 2011 tax software download For more information, see Publication 936, and Line 13 in the Instructions for Schedule A (Form 1040). Free 2011 tax software download Casualty losses. Free 2011 tax software download    If you have a casualty loss on your home that you use for business, treat the casualty loss as a direct expense, an indirect expense, or an unrelated expense, depending on the property affected. Free 2011 tax software download A direct expense is the loss on the portion of the property you use only in your business. Free 2011 tax software download Use the entire loss to figure the business use of the home deduction. Free 2011 tax software download An indirect expense is the loss on property you use for both business and personal purposes. Free 2011 tax software download Use only the business portion to figure the deduction. Free 2011 tax software download An unrelated expense is the loss on property you do not use in your business. Free 2011 tax software download Do not use any of the loss to figure the deduction. Free 2011 tax software download Example. Free 2011 tax software download You meet the rules to take a deduction for an office in your home that is 10% of the total area of your house. Free 2011 tax software download A storm damages your roof. Free 2011 tax software download This is an indirect expense as the roof is part of the whole house and is considered to be used both for business and personal purposes. Free 2011 tax software download You would complete Form 4684, Casualties and Thefts, to report your loss. Free 2011 tax software download You complete both section A (Personal Use Property) and section B (Business and Income-Producing Property) as your home is used both for business and personal purposes. Free 2011 tax software download Since you use 90% of your home for personal purposes, use 90% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 2, 3, 5, and 6 of Form 4684. Free 2011 tax software download Since you use 10% of your home for business purposes, use 10% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 20, 21, 23, and 24 of Form 4684. Free 2011 tax software download Forms and worksheets to use. Free 2011 tax software download   If you are filing Schedule C (Form 1040), get Form 8829 and follow the instructions for casualty losses. Free 2011 tax software download If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. Free 2011 tax software download You will also need to get Form 4684. Free 2011 tax software download More information. Free 2011 tax software download   For more information on casualty losses, see Publication 547, Casualties, Disasters, and Thefts. Free 2011 tax software download Insurance. Free 2011 tax software download   You can deduct the cost of insurance that covers the business part of your home. Free 2011 tax software download However, if your insurance premium gives you coverage for a period that extends past the end of your tax year, you can deduct only the business percentage of the part of the premium that gives you coverage for your tax year. Free 2011 tax software download You can deduct the business percentage of the part that applies to the following year in that year. Free 2011 tax software download Rent. Free 2011 tax software download   If you rent the home you occupy and meet the requirements for business use of the home, you can deduct part of the rent you pay. Free 2011 tax software download To figure your deduction, multiply your rent payments by the percentage of your home used for business. Free 2011 tax software download   If you own your home, you cannot deduct the fair rental value of your home. Free 2011 tax software download However, see Depreciating Your Home , later. Free 2011 tax software download Repairs. Free 2011 tax software download   The cost of repairs that relate to your business, including labor (other than your own labor), is a deductible expense. Free 2011 tax software download For example, a furnace repair benefits the entire home. Free 2011 tax software download If you use 10% of your home for business, you can deduct 10% of the cost of the furnace repair. Free 2011 tax software download   Repairs keep your home in good working order over its useful life. Free 2011 tax software download Examples of common repairs are patching walls and floors, painting, wallpapering, repairing roofs and gutters, and mending leaks. Free 2011 tax software download However, repairs are sometimes treated as a permanent improvement and are not deductible. Free 2011 tax software download See Permanent improvements , later, under Depreciating Your Home. Free 2011 tax software download Security system. Free 2011 tax software download   If you install a security system that protects all the doors and windows in your home, you can deduct the business part of the expenses you incur to maintain and monitor the system. Free 2011 tax software download You also can take a depreciation deduction for the part of the cost of the security system relating to the business use of your home. Free 2011 tax software download Utilities and services. Free 2011 tax software download   Expenses for utilities and services, such as electricity, gas, trash removal, and cleaning services, are primarily personal expenses. Free 2011 tax software download However, if you use part of your home for business, you can deduct the business part of these expenses. Free 2011 tax software download Generally, the business percentage for utilities is the same as the percentage of your home used for business. Free 2011 tax software download Telephone. Free 2011 tax software download   The basic local telephone service charge, including taxes, for the first telephone line into your home (i. Free 2011 tax software download e. Free 2011 tax software download , landline) is a nondeductible personal expense. Free 2011 tax software download However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. Free 2011 tax software download Do not include these expenses as a cost of using your home for business. Free 2011 tax software download Deduct these charges separately on the appropriate form or schedule. Free 2011 tax software download For example, if you file Schedule C (Form 1040), deduct these expenses on line 25, Utilities (instead of line 30, Expenses for business use of your home). Free 2011 tax software download Depreciating Your Home If you own your home and qualify to deduct expenses for its business use, you can claim a deduction for depreciation. Free 2011 tax software download Depreciation is an allowance for the wear and tear on the part of your home used for business. Free 2011 tax software download You cannot depreciate the cost or value of the land. Free 2011 tax software download You recover its cost when you sell or otherwise dispose of the property. Free 2011 tax software download Before you figure your depreciation deduction, you need to know the following information. Free 2011 tax software download The month and year you started using your home for business. Free 2011 tax software download The adjusted basis and fair market value of your home (excluding land) at the time you began using it for business. Free 2011 tax software download The cost of any improvements before and after you began using the property for business. Free 2011 tax software download The percentage of your home used for business. Free 2011 tax software download See Business Percentage , later. Free 2011 tax software download Adjusted basis defined. Free 2011 tax software download   The adjusted basis of your home is generally its cost, plus the cost of any permanent improvements you made to it, minus any casualty losses or depreciation deducted in earlier tax years. Free 2011 tax software download For a discussion of adjusted basis, see Publication 551. Free 2011 tax software download Permanent improvements. Free 2011 tax software download   A permanent improvement increases the value of property, adds to its life, or gives it a new or different use. Free 2011 tax software download Examples of improvements are replacing electric wiring or plumbing, adding a new roof or addition, paneling, or remodeling. Free 2011 tax software download    You must carefully distinguish between repairs and improvements. Free 2011 tax software download See Repairs , earlier, under Actual Expenses. Free 2011 tax software download You also must keep accurate records of these expenses. Free 2011 tax software download These records will help you decide whether an expense is a deductible or a capital (added to the basis) expense. Free 2011 tax software download However, if you make repairs as part of an extensive remodeling or restoration of your home, the entire job is an improvement. Free 2011 tax software download Example. Free 2011 tax software download You buy an older home and fix up two rooms as a beauty salon. Free 2011 tax software download You patch the plaster on the ceilings and walls, paint, repair the floor, install an outside door, and install new wiring, plumbing, and other equipment. Free 2011 tax software download Normally, the patching, painting, and floor work are repairs and the other expenses are permanent improvements. Free 2011 tax software download However, because the work gives your property a new use, the entire remodeling job is a permanent improvement and its cost is added to the basis of the property. Free 2011 tax software download You cannot deduct any portion of it as a repair expense. Free 2011 tax software download Adjusting for depreciation deducted in earlier years. Free 2011 tax software download   Decrease the basis of your property by the depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you properly selected. Free 2011 tax software download If you deducted less depreciation than you could have under the method you selected, decrease the basis by the amount you could have deducted under that method. Free 2011 tax software download If you did not deduct any depreciation, decrease the basis by the amount you could have deducted. Free 2011 tax software download   If you deducted more depreciation than you should have, decrease your basis by the amount you should have deducted, plus the part of the excess depreciation you deducted that actually decreased your tax liability for any year. Free 2011 tax software download   If you deducted the incorrect amount of depreciation, see Publication 946. Free 2011 tax software download Fair market value defined. Free 2011 tax software download   The fair market value of your home is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Free 2011 tax software download Sales of similar property, on or about the date you begin using your home for business, may be helpful in determining the property's fair market value. Free 2011 tax software download Figuring the depreciation deduction for the current year. Free 2011 tax software download   If you began using your home for business before 2013, continue to use the same depreciation method you used in past tax years. Free 2011 tax software download   If you began using your home for business for the first time in 2013, depreciate the business part as nonresidential real property under the modified accelerated cost recovery system (MACRS). Free 2011 tax software download Under MACRS, nonresidential real property is depreciated using the straight line method over 39 years. Free 2011 tax software download For more information on MACRS and other methods of depreciation, see Publication 946. Free 2011 tax software download   To figure the depreciation deduction, you must first figure the part of the cost of your home that can be depreciated (depreciable basis). Free 2011 tax software download The depreciable basis is figured by multiplying the percentage of your home used for business by the smaller of the following. Free 2011 tax software download The adjusted basis of your home (excluding land) on the date you began using your home for business. Free 2011 tax software download The fair market value of your home (excluding land) on the date you began using your home for business. Free 2011 tax software download Depreciation table. Free 2011 tax software download   If 2013 was the first year you used your home for business, you can figure your 2013 depreciation for the business part of your home by using the appropriate percentage from the following table. Free 2011 tax software download Table 2. Free 2011 tax software download MACRS Percentage Table for 39-Year Nonresidential Real Property Month First Used for Business Percentage To Use 1 2. Free 2011 tax software download 461% 2 2. Free 2011 tax software download 247% 3 2. Free 2011 tax software download 033% 4 1. Free 2011 tax software download 819% 5 1. Free 2011 tax software download 605% 6 1. Free 2011 tax software download 391% 7 1. Free 2011 tax software download 177% 8 0. Free 2011 tax software download 963% 9 0. Free 2011 tax software download 749% 10 0. Free 2011 tax software download 535% 11 0. Free 2011 tax software download 321% 12 0. Free 2011 tax software download 107%   Multiply the depreciable basis of the business part of your home by the percentage from the table for the first month you use your home for business. Free 2011 tax software download See Publication 946 for the percentages for the remaining tax years of the recovery period. Free 2011 tax software download Example. Free 2011 tax software download In May, George Miller began to use one room in his home exclusively and regularly to meet clients. Free 2011 tax software download This room is 8% of the square footage of his home. Free 2011 tax software download He bought the home in 2003 for $125,000. Free 2011 tax software download He determined from his property tax records that his adjusted basis in the house (exclusive of land) is $115,000. Free 2011 tax software download In May, the house had a fair market value of $165,000. Free 2011 tax software download He multiplies his adjusted basis of $115,000 (which is less than the fair market value) by 8%. Free 2011 tax software download The result is $9,200, his depreciable basis for the business part of the house. Free 2011 tax software download George files his return based on the calendar year. Free 2011 tax software download May is the 5th month of his tax year. Free 2011 tax software download He multiplies his depreciable basis of $9,200 by 1. Free 2011 tax software download 605% (. Free 2011 tax software download 01605), the percentage from the table for the 5th month. Free 2011 tax software download His depreciation deduction is $147. Free 2011 tax software download 66. Free 2011 tax software download Depreciating permanent improvements. Free 2011 tax software download   Add the costs of permanent improvements made before you began using your home for business to the basis of your property. Free 2011 tax software download Depreciate these costs as part of the cost of your home as explained earlier. Free 2011 tax software download The costs of improvements made after you begin using your home for business (that affect the business part of your home, such as a new roof) are depreciated separately. Free 2011 tax software download Multiply the cost of the improvement by the business-use percentage and depreciate the result over the recovery period that would apply to your home if you began using it for business at the same time as the improvement. Free 2011 tax software download For improvements made this year, the recovery period is 39 years. Free 2011 tax software download For the percentage to use for the first year, see Table 2, earlier. Free 2011 tax software download For more information on recovery periods, see Publication 946. Free 2011 tax software download Business Percentage To find the business percentage, compare the size of the part of your home that you use for business to your whole house. Free 2011 tax software download Use the resulting percentage to figure the business part of the expenses for operating your entire home. Free 2011 tax software download You can use any reasonable method to determine the business percentage. Free 2011 tax software download The following are two commonly used methods for figuring the percentage. Free 2011 tax software download Divide the area (length multiplied by the width) used for business by the total area of your home. Free 2011 tax software download If the rooms in your home are all about the same size, you can divide the number of rooms used for business by the total number of rooms in your home. Free 2011 tax software download Example 1. Free 2011 tax software download Your office is 240 square feet (12 feet × 20 feet). Free 2011 tax software download Your home is 1,200 square feet. Free 2011 tax software download Your office is 20% (240 ÷ 1,200) of the total area of your home. Free 2011 tax software download Your business percentage is 20%. Free 2011 tax software download Example 2. Free 2011 tax software download You use one room in your home for business. Free 2011 tax software download Your home has 10 rooms, all about equal size. Free 2011 tax software download Your office is 10% (1 ÷ 10) of the total area of your home. Free 2011 tax software download Your business percentage is 10%. Free 2011 tax software download Use lines 1-7 of Form 8829, or lines 1-3 on the Worksheet To Figure the Deduction for Business Use of Your Home (near the end of this publication) to figure your business percentage. Free 2011 tax software download Deduction Limit If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. Free 2011 tax software download If your gross income from the business use of your home is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. Free 2011 tax software download Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation of your home (with depreciation of your home taken last), that are allocable to the business, is limited to the gross income from the business use of your home minus the sum of the following. Free 2011 tax software download The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). Free 2011 tax software download These expenses are discussed in detail under Actual Expenses , earlier. Free 2011 tax software download The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. Free 2011 tax software download If you are self-employed, do not include in (2) above your deduction for one-half of your self-employment tax. Free 2011 tax software download Carryover of unallowed expenses. Free 2011 tax software download   If your deductions are greater than the current year's limit, you can carry over the excess to the next year in which you use actual expenses. Free 2011 tax software download They are subject to the deduction limit for that year, whether or not you live in the same home during that year. Free 2011 tax software download Figuring the deduction limit and carryover. Free 2011 tax software download   If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. Free 2011 tax software download If you file Schedule C (Form 1040), figure your deduction limit and carryover on Form 8829. Free 2011 tax software download Example. Free 2011 tax software download You meet the requirements for deducting expenses for the business use of your home. Free 2011 tax software download You use 20% of your home for business. Free 2011 tax software download In 2013, your business expenses and the expenses for the business use of your home are deducted from your gross income in the following order. Free 2011 tax software download    Gross income from business $6,000 Minus:   Deductible mortgage interest and real estate taxes (20%) 3,000 Business expenses not related to the use of your home (100%) (business phone, supplies, and depreciation on equipment) 2,000 Deduction limit $1,000 Minus other expenses allocable to business use of home:   Maintenance, insurance, and utilities (20%) 800 Depreciation allowed (20% = $1,600 allowable, but subject to balance of deduction limit) 200 Other expenses up to the deduction limit $1,000 Depreciation carryover to 2014 ($1,600 − $200) (subject to deduction limit in 2014) $1,400   You can deduct all of the business part of your deductible mortgage interest and real estate taxes ($3,000). Free 2011 tax software download You also can deduct all of your business expenses not related to the use of your home ($2,000). Free 2011 tax software download Additionally, you can deduct all of the business part of your expenses for maintenance, insurance, and utilities, because the total ($800) is less than the $1,000 deduction limit. Free 2011 tax software download Your deduction for depreciation for the business use of your home is limited to $200 ($1,000 minus $800) because of the deduction limit. Free 2011 tax software download You can carry over the $1,400 balance and add it to your depreciation for 2014, subject to your deduction limit in 2014. Free 2011 tax software download More than one place of business. Free 2011 tax software download   If part of the gross income from your trade or business is from the business use of part of your home and part is from a place other than your home, you must determine the part of your gross income from the business use of your home before you figure the deduction limit. Free 2011 tax software download In making this determination, consider the time you spend at each location, the business investment in each location, and any other relevant facts and circumstances. Free 2011 tax software download If your home office qualifies as your principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Free 2011 tax software download For more information on transportation costs, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. Free 2011 tax software download Using the Simplified Method The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. Free 2011 tax software download In most cases, you will figure your deduction by multiplying $5, the prescribed rate, by the area of your home used for a qualified business use. Free 2011 tax software download The area you use to figure your deduction is limited to 300 square feet. Free 2011 tax software download See Simplified Amount , later, for information about figuring the amount of the deduction. Free 2011 tax software download For more information about the simplified method, see Revenue Procedure 2013-13, 2013-06 I. Free 2011 tax software download R. Free 2011 tax software download B. Free 2011 tax software download 478, available at www. Free 2011 tax software download irs. Free 2011 tax software download gov/irb/2013-06_IRB/ar09. Free 2011 tax software download html. Free 2011 tax software download Actual expenses and depreciation of your home. Free 2011 tax software download   If you elect to use the simplified method, you cannot deduct any actual expenses for the business except for business expenses that are not related to the use of the home. Free 2011 tax software download You also cannot deduct any depreciation (including any additional first-year depreciation) or section 179 expense for the portion of the home that is used for a qualified business use. Free 2011 tax software download The depreciation deduction allowable for that portion of the home is deemed to be zero for a year you use the simplified method. Free 2011 tax software download If you figure your deduction for business use of the home using actual expenses in a subsequent year, you will have to use the appropriate optional depreciation table for MACRS to figure your depreciation. Free 2011 tax software download More information. Free 2011 tax software download   For more information about claiming depreciation in a subsequent year, see Revenue Procedure 2013-13, 2013-06 I. Free 2011 tax software download R. Free 2011 tax software download B. Free 2011 tax software download 478, available at www. Free 2011 tax software download irs. Free 2011 tax software download gov/irb/2013-06_IRB/ar09. Free 2011 tax software download html. Free 2011 tax software download See Publication 946 for the optional depreciation tables Although you cannot deduct any depreciation or section 179 expense for the portion of your home used for a qualified business use, you may still claim depreciation or the section 179 expense deduction on other assets used in the business (for example, furniture and equipment). Free 2011 tax software download Expenses deductible without regard to business use. Free 2011 tax software download   When using the simplified method, treat as personal expenses those business expenses related to the use of the home that are deductible without regard to whether there is a qualified business use of the home. Free 2011 tax software download These expenses include mortgage interest, real estate taxes, and casualty losses, subject to any limitations. Free 2011 tax software download See Where To Deduct , later. Free 2011 tax software download If you also rent part of your home, you must still allocate these expenses between rental use and personal use (for this purpose, personal use includes business use reported using the simplified method). Free 2011 tax software download No deduction of carryover of actual expenses. Free 2011 tax software download   If you used actual expenses to figure your deduction for business use of the home in a prior year and your deduction was limited, you cannot deduct the disallowed amount carried over from the prior year during a year you figure your deduction using the simplified method. Free 2011 tax software download Instead, you will continue to carry over the disallowed amount to the next year that you use actual expenses to figure your deduction. Free 2011 tax software download Electing the Simplified Method You choose whether or not to figure your deduction using the simplified method each taxable year. Free 2011 tax software download Make the election for a home by using the simplified method to figure the deduction for the qualified business use of that home on a timely filed, original federal income tax return. Free 2011 tax software download An election for a taxable year, once made, is irrevocable. Free 2011 tax software download A change from using the simplified method in one year to actual expenses in a succeeding taxable year, or vice-versa, is not a change in method of accounting and does not require the consent of the Commissioner. Free 2011 tax software download Shared use. Free 2011 tax software download   If you share your home with someone else who also uses the home in a business that qualifies for this deduction, each of you make your own election. Free 2011 tax software download More than one qualified business use. Free 2011 tax software download   If you conduct more than one business that qualifies for this deduction in your home, your election to use the simplified method applies to all your qualified business uses of that home. Free 2011 tax software download More than one home. Free 2011 tax software download   If you used more than one home during the year (for example, you moved during the year), you can elect to use the simplified method for only one of the homes. Free 2011 tax software download You must figure the deduction for any other home using actual expenses. Free 2011 tax software download Simplified Amount Your deduction for the qualified business use of a home is the sum of each amount you figure for a separate qualified business use of your home. Free 2011 tax software download To figure your deduction for the business use of a home using the simplified method, you will need to know the following information for each qualified business use of the home. Free 2011 tax software download The allowable area of your home used in conducting the business. Free 2011 tax software download If you did not conduct the business for the entire year in the home or the area changed during the year, you will need to know the allowable area you used and the number of days you conducted the business for each month. Free 2011 tax software download The gross income from the business use of your home. Free 2011 tax software download The amount of the business expenses that are not related to the use of your home. Free 2011 tax software download If the qualified business use is for a daycare facility that uses space in your home on a regular (but not exclusive) basis, you will also need to know the percentage of time that part of your home is used for daycare. Free 2011 tax software download To figure the amount you can deduct for qualified business use of your home using the simplified method, follow these 3 steps. Free 2011 tax software download Multiply the allowable area by $5 (or less than $5 if the qualified business use is for a daycare that uses space in your home on a regular, but not exclusive, basis). Free 2011 tax software download See Allowable area and Space used regularly for daycare , later. Free 2011 tax software download Subtract the expenses from the business that are not related to the use of the home from the gross income related to the business use of the home. Free 2011 tax software download If these expenses are greater than the gross income from the business use of the home, then you cannot take a deduction for this business use of the home. Free 2011 tax software download See Gross income limitation , later. Free 2011 tax software download Take the smaller of the amounts from (1) and (2). Free 2011 tax software download This is the amount you can deduct for this qualified business use of your home using the simplified method. Free 2011 tax software download If you are an employee or a partner, or you use your home in your farming business and file Schedule F (Form 1040), you can use the Simplified Method Worksheet, near the end of this publication, to help you figure your deduction. Free 2011 tax software download If you use your home in a trade or business and you file Schedule C (Form 1040), you will use the Simplified Method Worksheet in your Instructions for Schedule C to figure your deduction. Free 2011 tax software download Allowable area. Free 2011 tax software download   In most cases, the allowable area is the smaller of the actual area (in square feet) of your home used in conducting the business and 300 square feet. Free 2011 tax software download Your allowable area may be smaller if you conducted the business as a qualified joint venture with your spouse, the area used by the business was shared with another qualified business use, you used the home for the business for only part of the year, or the area used by the business changed during the year. Free 2011 tax software download You can use the Area Adjustment Worksheet (for simplified method), near the end of this publication, to help you figure your allowable area for a qualified business use. Free 2011 tax software download Area used by a qualified joint venture. Free 2011 tax software download   If the qualified business use of the home is also a qualified joint venture, you and your spouse will figure the deduction for the business use separately. Free 2011 tax software download Split the actual area used in conducting business between you and your spouse in the same manner you split your other tax attributes. Free 2011 tax software download Then, each spouse will figure the allowable area separately. Free 2011 tax software download For more information about qualified joint ventures, see Qualified Joint Venture in the Instructions for Schedule C. Free 2011 tax software download Shared use. Free 2011 tax software download   If you share your home with someone else who uses the home to conduct business that also qualifies for this deduction, you may not include the same square feet to figure your deduction as the other person. Free 2011 tax software download You must allocate the shared space between you and the other person in a reasonable manner. Free 2011 tax software download Example. Free 2011 tax software download Kristin and Lindsey are roommates. Free 2011 tax software download Kristin uses 300 square feet of their home for a qualified business use. Free 2011 tax software download Lindsey uses 200 square feet of their home for a separate qualified business use. Free 2011 tax software download The qualified business uses share 100 square feet. Free 2011 tax software download In addition to the portion that they do not share, Kristin and Lindsey can both claim 50 of the 100 square feet or divide the 100 square feet between them in any reasonable manner. Free 2011 tax software download If divided evenly, Kristin could claim 250 square feet using the simplified method and Lindsey could claim 150 square feet. Free 2011 tax software download More than one qualified business use. Free 2011 tax software download   If you conduct more than one business qualifying for the deduction, you are limited to a maximum of 300 square feet for all of the businesses. Free 2011 tax software download Allocate the actual square footage used (up to the maximum of 300 square feet) among your qualified business uses in a reasonable manner. Free 2011 tax software download However, do not allocate more square feet to a qualified business use than you actually use for that business. Free 2011 tax software download Rental use. Free 2011 tax software download   The simplified method does not apply to rental use. Free 2011 tax software download A rental use that qualifies for the deduction must be figured using actual expenses. Free 2011 tax software download If the rental use and a qualified business use share the same area, you will have to allocate the actual area used between the two uses. Free 2011 tax software download You cannot use the same area to figure a deduction for the qualified business use as you are using to figure the deduction for the rental use. Free 2011 tax software download Part-year use or area changes. Free 2011 tax software download   If your qualified business use was for a portion of the taxable year (for example, a seasonal business or a business that begins during the taxable year) or you changed the square footage of your qualified business use, your deduction is limited to the average monthly allowable square footage. Free 2011 tax software download You calculate the average monthly allowable square footage by adding the amount of allowable square feet you used in each month and dividing the sum by 12. Free 2011 tax software download When determining the average monthly allowable square footage, you cannot take more than 300 square feet into account for any one month. Free 2011 tax software download Additionally, if your qualified business use was less than 15 days in a month, you must use -0- for that month. Free 2011 tax software download Example 1. Free 2011 tax software download Andy files his federal income tax return on a calendar year basis. Free 2011 tax software download On July 20, he began using 420 square feet of his home for a qualified business use. Free 2011 tax software download He continued to use the 420 square feet until the end of the year. Free 2011 tax software download His average monthly allowable square footage is 125 square feet, which is figured using 300 square feet for each month August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 0 + 0 + 0 + 300 + 300 + 300 + 300 + 300)/12). Free 2011 tax software download Example 2. Free 2011 tax software download Amy files her federal income tax return on a calendar year basis. Free 2011 tax software download On April 20, she began using 100 square feet of her home for a qualified business use. Free 2011 tax software download On August 5, she expanded the area of her qualified use to 330 square feet. Free 2011 tax software download Amy continued to use the 330 square feet until the end of the year. Free 2011 tax software download Her average monthly allowable square footage is 150 square feet, which is figured using 100 square feet for May through July and 300 square feet for August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 100 + 100 +100 + 300 + 300 + 300 + 300 + 300)/12). Free 2011 tax software download Gross income limitation. Free 2011 tax software download   Your deduction for business use of the home is limited to an amount equal to the gross income derived from the qualified business use of the home reduced by the business deductions that are unrelated to the use of your home. Free 2011 tax software download If the business deductions that are unrelated to the use of your home are greater than the gross income derived from the qualified business use of your home, then you cannot take a deduction for this qualified business use of your home. Free 2011 tax software download Business expenses not related to use of the home. Free 2011 tax software download   These expenses relate to the business activity in the home, but not to the use of the home itself. Free 2011 tax software download You can still deduct business expenses that are unrelated to the use of the home. Free 2011 tax software download See Where To Deduct , later. Free 2011 tax software download Examples of business expenses that are unrelated to the use of the home are advertising, wages, supplies, dues, and depreciation for equipment. Free 2011 tax software download Space used regularly for daycare. Free 2011 tax software download   If you do not use the area of your home exclusively for daycare, you must reduce the prescribed rate (maximum $5 per square foot) before figuring your deduction. Free 2011 tax software download The reduced rate will equal the prescribed rate times a fraction. Free 2011 tax software download The numerator of the fraction is the number of hours that the space was used during the year for daycare and the denominator is the total number of hours during the year that the space was available for all uses. Free 2011 tax software download You can use the Daycare Facility Worksheet (for simplified method), near the end of this publication, to help you figure the reduced rate. Free 2011 tax software download    If you used at least 300 square feet for daycare regularly and exclusively during the year, then you do not need to reduce the prescribed rate or complete the Daycare Facility Worksheet. Free 2011 tax software download Daycare Facility If you use space in your home on a regular basis for providing daycare, you may be able to claim a deduction for that part of your home even if you use the same space for nonbusiness purposes. Free 2011 tax software download To qualify for this exception to the exclusive use rule, you must meet both of the following requirements. Free 2011 tax software download You must be in the trade or business of providing daycare for children, persons age 65 or older, or persons who are physically or mentally unable to care for themselves. Free 2011 tax software download You must have applied for, been granted, or be exempt from having, a license, certification, registration, or approval as a daycare center or as a family or group daycare home under state law. Free 2011 tax software download You do not meet this requirement if your application was rejected or your license or other authorization was revoked. Free 2011 tax software download Figuring the deduction. Free 2011 tax software download   If you elect to use the simplified method for your home, figure your deduction as described earlier in Using the Simplified Method under Figuring the Deduction. Free 2011 tax software download    If you are figuring your deduction using actual expenses and you regularly use part of your home for daycare, figure what part is used for daycare, as explained in Business Percentage , earlier, under Figuring the Deduction. Free 2011 tax software download If you also use that part exclusively for daycare, deduct all the allocable expenses, subject to the deduction limit, as explained earlier. Free 2011 tax software download   If the use of part of your home as a daycare facility is regular, but not exclusive, you must figure the percentage of time that part of your home is used for daycare. Free 2011 tax software download A room that is available for use throughout each business day and that you regularly use in your business is considered to be used for daycare throughout each business day. Free 2011 tax software download You do not have to keep records to show the specific hours the area was used for business. Free 2011 tax software download You can use the area occasionally for personal reasons. Free 2011 tax software download However, a room you use only occasionally for business does not qualify for the deduction. Free 2011 tax software download To find the percentage of time you actually use your home for business, compare the total time used for business to the total time that part of your home can be used for all purposes. Free 2011 tax software download You can compare the hours of business use in a week with the number of hours in a week (168). Free 2011 tax software download Or you can compare the hours of business use for the year with the number of hours in the year (8,760 in 2013). Free 2011 tax software download If you started or stopped using your home for daycare in 2013, you must prorate the number of hours based on the number of days the home was available for daycare. Free 2011 tax software download Example 1. Free 2011 tax software download Mary Lake used her basement to operate a daycare business for children. Free 2011 tax software download She figures the business percentage of the basement as follows. Free 2011 tax software download Square footage of the basement Square footage of her home = 1,600 3,200 = 50%           She used the basement for daycare an average of 12 hours a day, 5 days a week, for 50 weeks a year. Free 2011 tax software download During the other 12 hours a day, the family could use the basement. Free 2011 tax software download She figures the percentage of time the basement was used for daycare as follows. Free 2011 tax software download Number of hours used for daycare (12 x 5 x 50) Total number of hours in the year (24 x 365) = 3,000 8,760 = 34. Free 2011 tax software download 25%           Mary can deduct 34. Free 2011 tax software download 25% of any direct expenses for the basement. Free 2011 tax software download However, because her indirect expenses are for the entire house, she can deduct only 17. Free 2011 tax software download 13% of the indirect expenses. Free 2011 tax software download She figures the percentage for her indirect expenses as follows. Free 2011 tax software download Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 34. Free 2011 tax software download 25% Percentage for indirect expenses 17. Free 2011 tax software download 13% Mary completes Form 8829, Part I, figuring the percentage of her home used for business, including the percentage of time the basement was used. Free 2011 tax software download In Part II, Mary figures her deductible expenses. Free 2011 tax software download She uses the following information to complete Part II. Free 2011 tax software download Gross income from her daycare business $50,000 Expenses not related to the business use of the home $25,000 Tentative profit $25,000 Rent $8,400 Utilities $850 Painting the basement $500 Mary enters her tentative profit, $25,000, on line 8. Free 2011 tax software download (This figure is the same as the amount on line 29 of her Schedule C (Form 1040). Free 2011 tax software download ) The expenses she paid for rent and utilities relate to her entire home. Free 2011 tax software download Therefore, she enters the amount paid for rent on line 18, column (b), and the amount paid for utilities on line 20, column (b). Free 2011 tax software download She shows the total of these expenses on line 22, column (b). Free 2011 tax software download For line 23, she multiplies the amount on line 22, column (b) by the percentage on line 7 and enters the result, $1,585. Free 2011 tax software download Mary paid $500 to have the basement painted. Free 2011 tax software download The painting is a direct expense. Free 2011 tax software download However, because she did not use the basement exclusively for daycare, she must multiply $500 by the percentage of time the basement was used for daycare (34. Free 2011 tax software download 25% – line 6). Free 2011 tax software download She enters $171 (34. Free 2011 tax software download 25% × $500) on line 19, column (a). Free 2011 tax software download She adds line 22, column (a), and line 23 and enters $1,756 ($171 + $1,585) on line 25. Free 2011 tax software download This is less than her deduction limit (line 15), so she can deduct the entire amount. Free 2011 tax software download She follows the instructions to complete the rest of Part II and enters $1,756 on lines 33 and 35. Free 2011 tax software download She then carries the $1,756 to line 30 of her Schedule C (Form 1040). Free 2011 tax software download Example 2. Free 2011 tax software download Assume the same facts as in Example 1 except that Mary also has another room that was available each business day for children to take naps in. Free 2011 tax software download Although she did not keep a record of the number of hours the room was actually used for naps, it was used for part of each business day. Free 2011 tax software download Since the room was available for business use during regular operating hours each business day and was used regularly in the business, it is considered used for daycare throughout each business day. Free 2011 tax software download The basement and room are 60% of the total area of her home. Free 2011 tax software download In figuring her expenses, 34. Free 2011 tax software download 25% of any direct expenses for the basement and room are deductible. Free 2011 tax software download In addition, 20. Free 2011 tax software download 55% (34. Free 2011 tax software download 25% × 60%) of her indirect expenses are deductible. Free 2011 tax software download Example 3. Free 2011 tax software download Assume the same facts as in Example 1 except that Mary stopped using her home for a daycare facility on June 24, 2013. Free 2011 tax software download She used the basement for daycare an average of 12 hours a day, 5 days a week, but for only 25 weeks of the year. Free 2011 tax software download During the other 12 hours a day, the family could still use the basement. Free 2011 tax software download She figures the percentage of time the basement was used for business as follows. Free 2011 tax software download Number of hours used for daycare (12 x 5 x 25) Total number of hours during period used (24 x 175) = 1,500 4,200 = 35. Free 2011 tax software download 71%           Mary can deduct 35. Free 2011 tax software download 71% of any direct expenses for the basement. Free 2011 tax software download However, because her indirect expenses are for the entire house, she can deduct only 17. Free 2011 tax software download 86% of the indirect expenses. Free 2011 tax software download She figures the percentage for her indirect expenses as follows. Free 2011 tax software download Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 35. Free 2011 tax software download 71% Percentage for indirect expenses 17. Free 2011 tax software download 86% Meals. Free 2011 tax software download   If you provide food for your daycare recipients, do not include the expense as a cost of using your home for business. Free 2011 tax software download Claim it as a separate deduction on your Schedule C (Form 1040). Free 2011 tax software download You can never deduct the cost of food consumed by you or your family. Free 2011 tax software download You can deduct as a business expense 100% of the actual cost of food consumed by your daycare recipients (see Standard meal and snack rates , later, for an optional method for eligible children) and generally only 50% of the cost of food consumed by your employees. Free 2011 tax software download However, you can deduct 100% of the cost of food consumed by your employees if its value can be excluded from their wages as a de minimis fringe benefit. Free 2011 tax software download For more information on meals that meet these requirements, see Meals in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. Free 2011 tax software download   If you deduct the actual cost of food for your daycare business, keep a separate record (with receipts) of your family's food costs. Free 2011 tax software download   Reimbursements you receive from a sponsor under the Child and Adult Care Food Program of the Department of Agriculture are taxable only to the extent they exceed your expenses for food for eligible children. Free 2011 tax software download If your reimbursements are more than your expenses for food, show the difference as income in Part I of Schedule C (Form 1040). Free 2011 tax software download If your food expenses are greater than the reimbursements, show the difference as an expense in Part V of Schedule C (Form 1040). Free 2011 tax software download Do not include payments or expenses for your own children if they are eligible for the program. Free 2011 tax software download Follow this procedure even if you receive a Form 1099-MISC, Miscellaneous Income, reporting a payment from the sponsor. Free 2011 tax software download Standard meal and snack rates. Free 2011 tax software download   If you qualify as a family daycare provider, you can use the standard meal and snack rates, instead of actual costs, to compute the deductible cost of meals and snacks provided to eligible children. Free 2011 tax software download For these purposes: A family daycare provider is a person engaged in the business of providing family daycare. Free 2011 tax software download Family daycare is childcare provided to eligible children in the home of the family daycare provider. Free 2011 tax software download The care must be non-medical, not involve a transfer of legal custody, and generally last less than 24 hours each day. Free 2011 tax software download Eligible children are minor children receiving family daycare in the home of the family daycare provider. Free 2011 tax software download Eligible children do not include children who are full-time or part-time residents in the home where the childcare is provided or children whose parents or guardians are residents of the same home. Free 2011 tax software download Eligible children do not include children who receive daycare services for personal reasons of the provider. Free 2011 tax software download For example, if a provider provides daycare services for a relative as a favor to that relative, that child is not an eligible child. Free 2011 tax software download   You can compute the deductible cost of each meal and snack you actually purchased and served to an eligible child during the time period you provided family daycare using the standard meal and snack rates shown in Table 3, later. Free 2011 tax software download You can use the standard meal and snack rates for a maximum of one breakfast, one lunch, one dinner, and three snacks per eligible child per day. Free 2011 tax software download If you receive reimbursement for a particular meal or snack, you can deduct only the portion of the applicable standard meal or snack rate that is more than the amount of the reimbursement. Free 2011 tax software download   You can use either the standard meal and snack rates or actual costs to calculate the deductible cost of food provided to eligible children in the family daycare for any particular tax year. Free 2011 tax software download If you choose to use the standard meal and snack rates for a particular tax year, you must use the rates for all your deductible food costs for eligible children during that tax year. Free 2011 tax software download However, if you use the standard meal and snack rates in any tax year, you can use actual costs to compute the deductible cost of food in any other tax year. Free 2011 tax software download   If you use the standard meal and snack rates, you must maintain records to substantiate the computation of the total amount deducted for the cost of food provided to eligible children. Free 2011 tax software download The records kept should include the name of each child, dates and hours of attendance in the daycare, and the type and quantity of meals and snacks served. Free 2011 tax software download This information can be recorded in a log similar to the one shown in Exhibit A, near the end of this publication. Free 2011 tax software download   The standard meal and snack rates include beverages, but do not include non-food supplies used for food preparation, service, or storage, such as containers, paper products, or utensils. Free 2011 tax software download These expenses can be claimed as a separate deduction on your Schedule C (Form 1040). Free 2011 tax software download     Table 3. Free 2011 tax software download Standard Meal and Snack Rates1 Location of Family Daycare Provider Breakfast Lunch Dinner Snack States other than Alaska an
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The Free 2011 Tax Software Download

Free 2011 tax software download Publication 596SP - Additional Material Table of Contents EIC Table Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Bajos Ingresos EIC Table Tabla de 2013 del Crédito por Ingreso del Trabajo Precaución: Ésta no es una tabla de impuestos. Free 2011 tax software download 1. Free 2011 tax software download Para buscar su crédito, lea hacia abajo las columnas “Por lo menos-Pero menos de” y busque la línea que incluya la cantidad que se le indica en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC) 2. Free 2011 tax software download Después pase a la columna que incluya su estado civil para efectos de la declaración y el número de hijos calificados que tiene. Free 2011 tax software download Anote el crédito que aparece en esa columna en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC). Free 2011 tax software download Ejemplo. Free 2011 tax software download Si su estado civil para efectos de la declaración es soltero, tiene un hijo calificado y la cantidad que usted busca en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC) es $2,455, anote $842. Free 2011 tax software download   Y su estado civil para efectos de la declaración es– Si la cantidad que busca según su Hoja de Trabajo es– Soltero, cabeza de familia o viudo que reúne los requisitos y el número de hijos que tienen es– Casados que presentan la declaración  conjunta y el número de hijos que tienen es–   0 1 2 3 0 1 2 3 Por lo menos Pero menos de Su crédito es– Su crédito es– $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 * * Si la cantidad que busca según su hoja de trabajo es por lo mínimo $14,300 pero menos de $14,340 y usted no tiene hijos calificados, su crédito es $2. Free 2011 tax software download  Si la cantidad que busca según su hoja de trabajo es $14,340 o más y usted no tiene hijos calificados, usted no puede reclamar el crédito. Free 2011 tax software download 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 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $19,650 pero menos de $19,680 y usted no tiene hijos calificados, su crédito es $1. Free 2011 tax software download  Si la cantidad que busca de su hoja de trabajo es $19,680 o más y usted no tiene hijos calificados, usted no puede reclamar el crédito. Free 2011 tax software download 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 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $37,850 pero menos de $37,870 y usted tiene un hijo calificado, su crédito es $2. Free 2011 tax software download  Si la cantidad que busca de su hoja de trabajo es $37,870 o más y usted tiene un hijo calificado, usted no puede reclamar el crédito. Free 2011 tax software download 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 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $43,000 pero menos de $43,038 y usted tiene dos hijos calificados, su crédito es $4. Free 2011 tax software download  Si la cantidad que busca de su hoja de trabajo es $43,038 o más y usted tiene dos hijos calificados, usted no puede reclamar el crédito. Free 2011 tax software download 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 ** **Si la cantidad que busca de su hoja de trabajo es por lo mínimo $43,200 pero menos de $43,210 y usted tiene un hijo calificado, su crédito es $1. Free 2011 tax software download  Si la cantidad que busca de su hoja de trabajo es $43,210 o más y usted tiene un hijo calificado, usted no puede reclamar el crédito. Free 2011 tax software download 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 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $46,200 pero menos de $46,227 y usted tiene tres hijos calificados, su crédito es $3. Free 2011 tax software download  Si la cantidad que busca de su hoja de trabajo es $46,227 o más y usted tiene tres hijos calificados, usted no puede reclamar el crédito. Free 2011 tax software download 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 ** **Si la cantidad que busca de su hoja de trabajo es por lo mínimo $48,350 pero menos de $48,378 y usted tiene dos hijos calificados, su crédito es $3. Free 2011 tax software download  Si la cantidad que busca de su hoja de trabajo es $48,378 o más y usted tiene dos hijos calificados, usted no puede reclamar el crédito. Free 2011 tax software download 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                     Cómo Obtener Ayuda con los Impuestos Ya sea si necesita ayuda con un asunto tributario, si necesita que se le prepare su declaración de impuestos o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. Free 2011 tax software download Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS o a un local de voluntarios certificados por el IRS cerca de usted. Free 2011 tax software download Ayuda gratuita con la preparación de su declaración de impuestos. Free 2011 tax software download   Usted puede obtener ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Free 2011 tax software download El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) ayuda a los contribuyentes de recursos bajos a medianos, los contribuyentes de edad avanzada, los contribuyentes discapacitados y los contribuyentes que tienen un dominio limitado del inglés. Free 2011 tax software download El programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) ayuda a los contribuyentes de 60 años de edad o más con sus declaraciones de impuestos. Free 2011 tax software download La mayoría de los locales VITA y TCE ofrecen la presentación electrónica gratuita y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Free 2011 tax software download Además, algunos locales de VITA y TCE le proveen a los contribuyentes la oportunidad de preparar su declaración con la asistencia de un voluntario certificado por el IRS. Free 2011 tax software download Para ubicar un local de ayuda VITA o TCE cerca de usted, puede utilizar el VITA Locator Tool (Recurso para ubicar locales VITA), disponible en inglés, en IRS. Free 2011 tax software download gov, puede descargar la aplicación IRS2Go o puede llamar al 1-800-906-9887. Free 2011 tax software download   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Free 2011 tax software download Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, visite el sitio web de la AARP, www. Free 2011 tax software download aarp. Free 2011 tax software download org/money/taxaide, en inglés, o llame al 1-888-227-7669. Free 2011 tax software download Para más información sobre estos programas, visite IRS. Free 2011 tax software download gov e ingrese la palabra clave “VITA” en la casilla Search (Buscar). Free 2011 tax software download Internet. Free 2011 tax software download    IRS. Free 2011 tax software download gov y IRS2Go están listos cuando usted lo está –las 24 horas del día, los 7 días de la semana. Free 2011 tax software download    Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Free 2011 tax software download Utilice la aplicación para verificar el estado de su reembolso, pedir trasuntos (transcripciones) de su declaración de impuestos o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de presentación de declaraciones o consejos tributarios diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre los impuestos federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. Free 2011 tax software download Revise el estado de su reembolso para el año 2013 utilizando ¿Dónde está mi reembolso?, en el sitio IRS. Free 2011 tax software download gov. Free 2011 tax software download O también puede acceder a la aplicación IRS2Go y pulsar sobre el enlace Refund Status (Estado de su reembolso), en inglés. Free 2011 tax software download El IRS emite más de 9 de cada 10 reembolsos en menos de 21 días. Free 2011 tax software download Al usar estas aplicaciones, puede comenzar a verificar el estado de su reembolso dentro de 24 horas después de que recibamos su declaración presentada electrónicamente o 4 semanas después de que envía la declaración en papel. Free 2011 tax software download Se le proveerá una fecha específica de cuándo se le emitirá el reembolso a usted una vez el IRS tramite su declaración de impuestos y apruebe su reembolso. Free 2011 tax software download El IRS actualiza la información en “¿Dónde está mi reembolso?” cada 24 horas, usualmente en la noche. Free 2011 tax software download Por lo tanto, puede verificar su reembolso una vez al día; no es necesario que verifique varias veces al día. Free 2011 tax software download Utilice el Interactive Tax Assistant (Asistente tributario interactivo), disponible en inglés, para buscar respuestas a sus preguntas relacionadas con los impuestos. Free 2011 tax software download No necesita esperar en el teléfono ni hacer turno. Free 2011 tax software download El asistente tributario interactivo está disponible las 24 horas del día, los 7 días de la semana, y le provee una variedad de información tributaria relacionada con la presentación de declaraciones, deducciones, créditos e ingresos. Free 2011 tax software download Cuando llega a la pantalla que le muestra la respuesta, puede imprimir la entrevista en su totalidad y la respuesta final para sus archivos. Free 2011 tax software download Se añaden nuevos temas regularmente. Free 2011 tax software download Las respuestas que no pueda obtener a través del asistente tributario interactivo quizás las pueda obtener en Tax Trails (Caminos tributarios), disponible en inglés, que es uno de los temas tributarios que está disponible en IRS. Free 2011 tax software download gov, el cual contiene información tributaria para personas físicas y negocios. Free 2011 tax software download Además, también puede buscar el IRS Tax Map (Mapa tributario del IRS), en inglés, el cual incluye un índice de temas tributarios para contribuyentes internacionales. Free 2011 tax software download Puede utilizar el Mapa tributario del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Free 2011 tax software download El mapa tributario del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. Free 2011 tax software download Si busca en el Mapa tributario del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Tributarios del IRS. Free 2011 tax software download Comenzando con esta temporada de presentación, usted puede ver e imprimir inmediatamente de manera gratuita todas las 5 clases de trasuntos (transcripciones) de los impuestos federales para personas físicas (declaraciones de impuestos, resúmenes o trasuntos de las cuentas tributarias, estados de salarios e ingresos y verificación de que no se ha presentado una declaración de impuestos) usando Get Transcript (Obtener un trasunto), en inglés. Free 2011 tax software download También, le puede solicitar al IRS que le envíe un trasunto de una declaración o de una cuenta a usted. Free 2011 tax software download Si escoge la opción Tax Record (Archivo tributario), en inglés, en IRS2Go, la opción “Ordenar Transcripción” en IRS. 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