2016 Instruction 1040 US Tax Form Instructions I1040gi

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1040

THIS BOOKLET DOES NOT CONTAIN INSTRUCTIONS FOR ANY FORM 1040 SCHEDULES

INSTRUCTIONS

2016

is the fast, safe, and free
way to prepare and e-file
your taxes. See
IRS.gov/freefile.

Get a faster refund, reduce errors, and save paper.
For more information on IRS Free File and e-file,
see Free Software Options for Doing Your Taxes in
these instructions or go to IRS.gov/freefile.

2016 TAX CHANGES
See What’s New in these instructions.

FUTURE DEVELOPMENTS
For the latest information about developments
related to Form 1040 and its instructions, such
as legislation enacted after they were published, go
to IRS.gov/form1040.

IRS
Dec 15, 2016

Department of the Treasury Internal Revenue Service IRS.gov

Cat. No. 24811V

Table of Contents
Contents
Department
of the
Treasury
Internal
Revenue
Service

Page

What's New . . . . . . . . . . . . . . . . . . . . . . . . 6
Filing Requirements . . . . . . . . . . . . .
Do You Have To File? . . . . . . . . .
When and Where Should You File?
Where To Report Certain Items
From 2016 Forms W-2, 1095,
1097, 1098, and 1099 . . . . . . .

. . . . . 7
. . . . . 7
. . . . . 7

. . . . 10

Line Instructions for Form 1040 . . . . . . . . . 13
Name and Address . . . . . . . . . . . . . . . 13
Social Security Number (SSN) . . . . . . . 13
Presidential Election Campaign Fund
. . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Filing Status . . . . . . . . . . . . . . . . . . . 14
Exemptions . . . . . . . . . . . . . . . . . . . . 15
Income . . . . . . . . . . . . . . . . . . . . . . . 21
Adjusted Gross Income . . . . . . . . . . . . 31
Tax and Credits . . . . . . . . . . . . . . . . . 38
Other Taxes . . . . . . . . . . . . . . . . . . . . 50
Payments . . . . . . . . . . . . . . . . . . . . . 53

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Contents
Refund . . . . . . . . . .
Amount You Owe . . .
Third Party Designee .
Sign Your Return . . .
Assemble Your Return

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71
74
75
76
77

2016 Tax Table . . . . . . . . . . . . . . . . . . . . 78
General Information . . . . . . . . . . . . . . . . . 91
Refund Information . . . . . . . . . . . . . . . . . . 96
Tax Topics . . . . . . . . . . . . . . . . . . . . . . . 97
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . . 99
Order Form for Forms and Publications . . . 101
Major Categories of Federal Income and
Outlays for Fiscal Year 2015 . . . . . . . 102
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 104

The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps
taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.
What can the Taxpayer Advocate Service do for you?
We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance,
your advocate will be with you at every turn and do everything possible. TAS can help you if:
Your problem is causing financial difficulty for you, your family, or your business.
You face (or your business is facing) an immediate threat of adverse action.
You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
How can you reach us?
We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is at
www.TaxpayerAdvocate.irs.gov, at IRS.gov/advocate, and in your local directory. You can also call us at 1-877-777-4778.
How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at
www.TaxpayerAdvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your
rights. Know them. Use them.
How else does the Taxpayer Advocate Service help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it
to us at IRS.gov/sams.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain
level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on
audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about
taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For
more information, and to find a clinic near you, read the LITC page on IRS.gov/litc or IRS Publication 4134, Low Income
Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676.

Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse
group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service
and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state,
the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).

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Affordable Care Act — What You Need To Know
Requirement To Reconcile Advance Payments of the Premium Tax Credit
The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible
individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance
company.
If you or a family member enrolled in health insurance through the Marketplace and advance payments of the premium
tax credit were made to your insurance company to reduce your monthly premium payment, you must attach
Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.
The Marketplace is required to send Form 1095-A by January 31, 2017, listing the advance payments and other
information you need to complete Form 8962.
1. You will need Form 1095-A from the Marketplace.
2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments.
3. Include Form 8962 with your 1040, 1040A, or 1040NR. (Do not include Form 1095-A.)

Health Coverage Individual Responsibility Payment Increased
If you or someone in your household didn’t have qualifying health care coverage or qualify for a coverage
exemption for one or more months of 2016, the amount of your shared responsibility payment may be larger
this year than it was last year. For 2016, you must:

A

B
OR

C

8965

OR

Report Health Care Coverage

Claim a Coverage Exemption

Make a Shared Responsibility Payment

Check the Full-year coverage
box on line 61 to indicate that
you, your spouse (if filing jointly),
and anyone you can or do claim
as a dependent had qualifying
health care coverage throughout
2016.

Attach Form 8965 to claim an
exemption from the requirement
to have health care coverage.
For more information, go to
IRS.gov/form8965.

Make a shared responsibility payment
if, for any month in 2016, you, your
spouse (if filing jointly), or anyone you
can or do claim as a dependent didn’t
have coverage and don’t qualify for a
coverage exemption. For more
information, go to IRS.gov/srp.

Health Coverage Reporting
• If you or someone in your family had health coverage in 2016, the provider of that coverage is required to send you
a Form 1095-A, 1095-B, or 1095-C (with Part III completed), that lists individuals in your family who were enrolled
in the coverage and shows their months of coverage. You may use this information to help complete line 61. You
should receive the Form 1095-A by early February 2017 and Form 1095-B or 1095-C by early March 2017, if
applicable. You do not need to wait to receive your Form 1095-B or 1095-C to file your return. You may rely on
other information about your coverage to complete line 61. Do not include Form 1095-A, Form 1095-B, or Form
1095-C with your tax return.
• If you or someone in your family was an employee in 2016, the employer may be required to send you a Form
1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if
so, information about the offer. You should receive Form 1095-C by early March 2017. This information may
be relevant if you purchased health insurance coverage for 2016 through the Health Insurance Marketplace
and wish to claim the premium tax credit on line 69. However, you do not need to wait to receive this form to file
your return. You may rely on other information received from your employer. If you don’t wish to claim the
premium tax credit for 2016, you don’t need the information in Part II of Form 1095-C. For more information on
who is eligible for the premium tax credit, see the Instructions for Form 8962.

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Free Software Options for Doing Your Taxes
Why have 49 million Americans used Free File?

• Security—Free File uses the latest encryption technology to safeguard your information.
• Flexible Payments—File early; pay by April 18, 2017.
• Greater Accuracy—Fewer errors mean faster processing.
• Quick Receipt—Get an acknowledgment that your return was
received and accepted.
Go Green—Reduce the amount of paper used.

•
• It’s Free—through IRS.gov/freefile.
• Faster Refunds—Join the eight in 10 taxpayers who

get their refunds faster by using direct deposit and e-file.

Do Your Taxes for Free
If your adjusted gross income was $64,000 or less in 2016, you can use free tax software to prepare and e-file your tax return.
Earned more? Use Free File Fillable Forms.
Free File. This public-private partnership, between the IRS and tax software providers, makes approximately a dozen brand
name commercial software products and e-file available for free. Seventy percent of the nation’s taxpayers are eligible.
Just visit IRS.gov/freefile for details. Free File combines all the benefits of e-file and easy-to-use software at no cost. Guided
questions will help ensure you get all the tax credits and deductions you are due. It’s fast, safe, and free.
You can review each software provider’s criteria for free usage or use an online tool to find which free software products match
your situation. Some software providers offer state tax return preparation for free.
Free File Fillable Forms. The IRS offers electronic versions of IRS paper forms that also can be e-filed for free. Free File
Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File
Fillable Forms does basic math calculations. It supports only federal tax forms.

Free Tax Help Available Nationwide
Volunteers are available in communities nationwide providing free tax assistance to low to moderate income (generally under
$54,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and
electronically file their own tax return with the assistance of an IRS-certified volunteer.
See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov (Keyword: VITA) for a
VITA/TCE site near you!

IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at IRS.gov/forms.

Make your tax payments electronically—it’s easy.
You can make electronic payments online, by phone, or from a mobile device. Paying electronically is
safe and secure. The IRS uses the latest encryption technology and does not store the bank account
number you use to submit your payment. When you use any of the IRS electronic payment options, it
puts you in control of paying your tax bill and gives you peace of mind. You determine the payment
date, and you will receive an immediate confirmation from the IRS. It’s easy, secure, and much quicker
than mailing in a check or money order. Go to IRS.gov/payments to see all your electronic payment
options.

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What's New

For information about any additional changes to the 2016 tax law or any other developments affecting Form 1040 or its instructions, go to IRS.gov/form1040.

Due date of return. File Form 1040 by
April 18, 2017. The due date is April 18,
instead of April 15, because of the
Emancipation Day holiday in the District of Columbia—even if you do not
live in the District of Columbia.
Service at local IRS offices by ap
pointment. Many issues can be resolved conveniently on IRS.gov with no
waiting. However, if you need help from
an IRS Taxpayer Assistance Center
(TAC) you need to call to schedule an
appointment. Go to IRS.gov/taclocator
to find the location and telephone number of your local TAC.
Delayed refunds for returns claiming
certain credits. Due to changes in the
law, the IRS can’t issue refunds before
February 15, 2017, for returns that claim
the earned income credit or the additional child tax credit. This delay applies to
the entire refund, not just the portion associated with these credits. Although the
IRS will begin releasing refunds for returns that claim these credits on February 15, because of the time it generally
takes banking or financial systems to
process deposits, it is unlikely that your
refund will arrive in your bank account
or on a debit card before the week of
February 27 (assuming your return has
no processing issues and you elect direct
deposit).
If you filed your return before February 15, you can check Where’s My Re
fund on IRS.gov (IRS.gov/refunds) a few
days after February 15 for your projected deposit date. Where’s My Refund
and the IRS2Go phone app remain the
best ways to check the status of any refund.
Delivery services. Eight delivery services have been added to the list of designated private delivery services. For the
complete list see Private Delivery Serv
ices.
Cash payment option. There is a new
option for taxpayers who want to pay
their taxes in cash. For details, see Pay
by Cash under Amount You Owe in the
instructions for line 78.

Educator expenses. You may be able
to deduct certain expenses for professional development courses you have taken
related to the curriculum you teach or to
the students you teach. See the instructions for line 23.
Olympic and Paralympic medals and
USOC prize money. If you receive
Olympic and Paralympic medals and
United States Olympic Committee prize
money, the value of the medals and the
amount of the prize money may be nontaxable. See the instructions for line 21
for more information.
Child tax credit and additional child
tax credit may be disallowed. If you
take the child tax credit or the additional
child tax credit even though you aren’t
eligible, you may not be able to take
these credits for up to 10 years. For
more information, see the Instructions
for Schedule 8812.
American opportunity credit may be
disallowed. If you take the American
opportunity credit even though you
aren’t eligible, you may not be able to
take this credit for up to 10 years. For
more information, see the Instructions
for Form 8863.
Health coverage tax credit (HCTC).
The HCTC is a tax credit that pays a
percentage of health insurance premiums for certain eligible taxpayers and
their qualifying family members. The
HCTC is a separate tax credit with different eligibility rules than the premium
tax credit. You may have received
monthly advance payments of the
HCTC beginning in July 2016. For information on how to report these payments or on the HCTC generally, see the
Instructions for Form 8885.
Get Transcript Online. The Get Transcript Online tool on IRS.gov is available again to get a copy of your tax transcripts and similar documents. To guard
against fraud, you will now need to go
through a two-step authentication process in order to use the online tool. For
more information, go to IRS.gov/
transcript.

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Electronic Filing PIN. Electronic Filing PIN, an IRS-generated PIN used to
verify your signature on your self-prepared, electronic tax return, is no longer
available. To validate your signature,
you must use your prior-year adjusted
gross income or prior-year self-select
PIN. See Electronic Return Signatures,
later.
Individual taxpayer identification
number (ITIN) renewal. If you were
assigned an ITIN before January 1,
2013, or if you have an ITIN that you
haven't included on a tax return in the
last three consecutive years, you may
need to renew it. For more information,
see the Instructions for Form W-7.
Personal exemption amount increased
for certain taxpayers. Your personal
exemption is increased to $4,050. But
the amount is reduced if your adjusted
gross income is more than $155,650 if
married filing separately; $259,400 if
single; $285,350 if head of household;
or $311,300 if married filing jointly or
qualifying widow(er). See the instructions for line 42.
Limit on itemized deductions. You
may not be able to deduct all of your
itemized deductions if your adjusted
gross income is more than $155,650 if
married filing separately; $259,400 if
single; $285,350 if head of household;
or $311,300 if married filing jointly or
qualifying widow(er).
Standard deduction for head of
household filing status. For 2016, the
standard deduction for head of household filing status has increased to
$9,300. The other standard deduction
amounts are unchanged.
Secure access. To combat identity
fraud, the IRS has upgraded its identity
verification process for certain self-help
tools on IRS.gov. To find out what types
of information new users will need, go
to IRS.gov/secureaccess.

Filing
Requirements
Do You Have To
File?
Use Chart A, B, or C to see if you must
file a return. U.S. citizens who lived in
or had income from a U.S. possession
should see Pub. 570. Residents of Puerto
Rico can use Tax Topic 901 to see if
they must file.
Even if you do not otherwise

TIP have to file a return, you should
file one to get a refund of any
federal income tax withheld. You should
also file if you are eligible for any of the
following credits.
Earned income credit.
Additional child tax credit.
American opportunity credit.
Credit for federal tax on fuels.
Premium tax credit.
Health coverage tax credit.
See Pub. 501 for details. Also see
Pub. 501 if you do not have to file but
received a Form 1099-B (or substitute
statement).
Requirement to reconcile advance
payments of the premium tax credit.
If you, your spouse with whom you are
filing a joint return, or a dependent was
enrolled in coverage through the Marketplace for 2016 and advance payments
of the premium tax credit were made for
this coverage, you must file a 2016 return and attach Form 8962. You (or
whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.
You must attach Form 8962 even if
someone else enrolled you, your spouse,
or your dependent. If you are a dependent who is claimed on someone else's
2016 return, you do not have to attach
Form 8962.
Exception for certain children under
age 19 or fulltime students. If certain
conditions apply, you can elect to include on your return the income of a

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Have you tried IRS efile? It's the fastest way to get your refund
and it's free if you are eligible. Visit IRS.gov for details.
child who was under age 19 at the end
of 2016 or was a full-time student under
age 24 at the end of 2016. To do so, use
Form 8814. If you make this election,
your child doesn't have to file a return.
For details, use Tax Topic 553 or see
Form 8814.
A child born on January 1, 1993, is
considered to be age 24 at the end of
2016. Do not use Form 8814 for such a
child.
Resident aliens. These rules also apply
if you were a resident alien. Also, you
may qualify for certain tax treaty benefits. See Pub. 519 for details.
Nonresident aliens and dualstatus ali
ens. These rules also apply if you were
a nonresident alien or a dual-status alien
and both of the following apply.
You were married to a U.S. citizen
or resident alien at the end of 2016.
You elected to be taxed as a resident alien.
See Pub. 519 for details.
Specific rules apply to deter
mine if you are a resident alien,
CAUTION nonresident alien, or dualsta
tus alien. Most nonresident aliens and
dualstatus aliens have different filing
requirements and may have to file Form
1040NR or Form 1040NREZ. Pub. 519
discusses these requirements and other
information to help aliens comply with
U.S. tax law.

!

When and Where
Should You File?
File Form 1040 by April 18, 2017. (The
due date is April 18, instead of April 15,
because of the Emancipation Day holiday in the District of Columbia—even if
you do not live in the District of Columbia.) If you file after this date, you may
have to pay interest and penalties. See
Interest and Penalties, later.
If you were serving in, or in support
of, the U.S. Armed Forces in a designa-

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ted combat zone or contingency operation, you may be able to file later. See
Pub. 3 for details.
If you efile your return, there is no
need to mail it. However, if you choose
to mail it, filing instructions and addresses are at the end of these instructions.

What if You Can't File on
Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868. Instead of filing
Form 4868, you can apply for an automatic extension by making an electronic
payment by the due date of your return.
An automatic 6month exten
sion to file doesn't extend the
CAUTION time to pay your tax. If you do
not pay your tax by the original due date
of your return, you will owe interest on
the unpaid tax and may owe penalties.
See Form 4868.

!

If you are a U.S. citizen or resident
alien, you may qualify for an automatic
extension of time to file without filing
Form 4868. You qualify if, on the due
date of your return, you meet one of the
following conditions.
You live outside the United States
and Puerto Rico and your main place of
business or post of duty is outside the
United States and Puerto Rico.
You are in military or naval service on duty outside the United States and
Puerto Rico.
This extension gives you an extra 2
months to file and pay the tax, but interest will be charged from the original due
date of the return on any unpaid tax.
You must include a statement showing
that you meet the requirements. If you
are still unable to file your return by the
end of the 2-month period, you can get
an additional 4 months if, no later than
June 15, 2017, you file Form 4868. This
4-month extension of time to file doesn't

extend the time to pay your tax. See
Form 4868.

Private Delivery Services
If you choose to mail your return, you
can use certain private delivery services
designated by the IRS to meet the "timely mailing treated as timely filing/
paying" rule for tax returns and payments. These private delivery services
include only the following.
DHL Express 9:00, DHL Express
10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Enve-

lope, DHL Import Express 10:30, DHL
Import Express 12:00, DHL Import Express Worldwide.
UPS Next Day Air Early AM, UPS
Next Day Air, UPS Next Day Air Saver,
UPS 2nd Day Air, UPS 2nd Day Air
A.M., UPS Worldwide Express Plus,
and UPS Worldwide Express.
FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International
Next Flight Out, FedEx International

Priority, FedEx International First, and
FedEx International Economy.
For more information, go to IRS.gov
and enter “private delivery service” in
the search box. The search results will
direct you to the IRS mailing address to
use if you are using a private delivery
service. You will also find any updates
to the list of designated private delivery
services.
The private delivery service can tell
you how to get written proof of the mailing date.

Chart A—For Most People
IF your filing status is . . .

AND at the end of 2016
you were* . . .

THEN file a return if your gross
income** was at least . . .

Single
(see the instructions for line 1)

under 65
65 or older

$10,350
11,900

Married filing jointly***
(see the instructions for line 2)

under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)

$20,700
21,950
23,200

Married filing separately (see the
instructions for line 3)

any age

Head of household (see the instructions
for line 4)

under 65
65 or older

$13,350
14,900

Qualifying widow(er) with dependent
child (see the instructions for line 5)

under 65
65 or older

$16,650
17,900

$4,050

*If you were born on January 1, 1952, you are considered to be age 65 at the end of 2016. (If your spouse died in 2016 or
if you are preparing a return for someone who died in 2016, see Pub. 501.)
**Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from
tax, including any income from sources outside the United States or from the sale of your main home (even if you can
exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return
and you lived with your spouse at any time in 2016 or (b) onehalf of your social security benefits plus your other gross
income and any taxexempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the
instructions for lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income.
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means,
for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, do not reduce your
income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you didn't live with your spouse at the end of 2016 (or on the date your spouse died) and your gross income was at
least $4,050, you must file a return regardless of your age.

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Chart B—For Children and Other Dependents (See the instructions for line 6c to find out if
someone can claim you as a dependent.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes
unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a
trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross
income is the total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
Your unearned income was over $1,050.
Your earned income was over $6,300.
Your gross income was more than the larger of—
$1,050, or
Your earned income (up to $5,950) plus $350.
Yes. You must file a return if any of the following apply.
Your unearned income was over $2,600 ($4,150 if 65 or older and blind).
Your earned income was over $7,850 ($9,400 if 65 or older and blind).
Your gross income was more than the larger of—
$2,600 ($4,150 if 65 or older and blind), or
Your earned income (up to $5,950) plus $1,900 ($3,450 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
Your unearned income was over $1,050.
Your earned income was over $6,300.
Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
Your gross income was more than the larger of—
$1,050, or
Your earned income (up to $5,950) plus $350.
Yes. You must file a return if any of the following apply.
Your unearned income was over $2,300 ($3,550 if 65 or older and blind).
Your earned income was over $7,550 ($8,800 if 65 or older and blind).
Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
Your gross income was more than the larger of—
$2,300 ($3,550 if 65 or older and blind), or
Your earned income (up to $5,950) plus $1,600 ($2,850 if 65 or older and blind).

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Chart C—Other Situations When You Must File
You must file a return if any of the five conditions below apply for 2016.
1.

You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by
itself.
d. Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer
who didn't withhold these taxes.
e. Recapture of first-time homebuyer credit. See the instructions for line 60b.
f. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or
on group-term life insurance and additional taxes on health savings accounts. See the instructions for line 62.
g. Recapture taxes. See the instructions for lines 44, 60b, and line 62.

2.

You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA
distributions.

3.

You had net earnings from self-employment of at least $400.

4.

You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from
employer social security and Medicare taxes.

5.

Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage
through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the
advance payments.

-10-

Where To Report Certain Items From 2016 Forms W-2, 1095, 1097, 1098, and
1099
File electronically. You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File
makes available free brand-name software and free efile. Visit IRS.gov/freefile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 64. If any state or local
income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5, include the tax
withheld in your deduction on that line.
Form

Item and Box in Which It Should Appear

Where To Report

W-2

Wages, tips, other compensation (box 1)

Form 1040, line 7

Allocated tips (box 8)

See Wages, Salaries, Tips, etc.

Dependent care benefits (box 10)

Form 2441, Part III

Adoption benefits (box 12, code T)

Form 8839, line 20

Employer contributions to an
Archer MSA (box 12, code R)

Form 8853, line 1

Employer contributions to a health savings account (box 12,
code W)

Form 8889, line 9

Uncollected social security and Medicare or RRTA tax
(box 12, code A, B, M, or N)

See the instructions for Form 1040, line 62

W-2G

Gambling winnings (box 1)

Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)

1095-A

Advance payment of premium tax credit (line 33, column c)

See Form 8962 and its instructions

1097-BTC

Bond tax credit

See Form 8912 and its instructions

1098

Mortgage interest (box 1)

Schedule A, line 10, but first see the instructions on Form 1098*

Refund of overpaid interest (box 4)

Form 1040, line 21, but first see the instructions on Form 1098*

Mortgage insurance premiums (box 5)

See the instructions for Schedule A, line 13*

Points (box 6)

Schedule A, line 10, but first see the instructions on Form 1098*

1098-C

Contributions of motor vehicles, boats, and airplanes

Schedule A, line 17

1098-E

Student loan interest (box 1)

See the instructions for Form 1040, line 33*

1098-MA

Homeowner mortgage payments (box 3)

Schedule A, but first see the instructions on Form 1098-MA

1098-T

Qualified tuition and related expenses
(box 1)

See the instructions for Form 1040, line 34, or Form 1040, line 50; but first see the
instructions on Form 1098-T*

1099-A

Acquisition or abandonment of secured property

See Pub. 4681

1099-B

Sales price of stocks, bonds, etc. (box 1d), cost or other
basis (box 1e), and adjustments (boxes 1f and 1g)

Form 8949 or Schedule D, whichever applies; see the Instructions for Form 8949

Aggregate profit or (loss) on contracts (box 11)

Form 6781, line 1

Bartering (box 13)

See Pub. 525

1099-C

Canceled debt (box 2)

See Pub. 4681

1099-DIV

Total ordinary dividends (box 1a)

Form 1040, line 9a

Qualified dividends (box 1b)

See the instructions for Form 1040, line 9b

Total capital gain distributions (box 2a)

Form 1040, line 13, or, if required, Schedule D, line 13

Unrecaptured section 1250 gain (box 2b)

See the instructions for Schedule D, line 19

Section 1202 gain (box 2c)

See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for
Schedule D

Collectibles (28%) gain (box 2d)

See the instructions for Schedule D, line 18

Nondividend distributions (box 3)

See the instructions for Form 1040, line 9a

1099-G

Investment expenses (box 5)

Schedule A, line 23

Foreign tax paid (box 6)

Form 1040, line 48, or Schedule A, line 8; but first see the instructions for line 48

Exempt-interest dividends (box 10)

Form 1040, line 8b

Specified private activity bond interest dividends (box 11)

Form 6251, line 12

Unemployment compensation (box 1)

See the instructions for Form 1040, line 19

State or local income tax refunds, credits, or offsets (box 2)

See the instructions for Form 1040, line 10, and if box 8 on Form 1099-G is checked, see the
box 8 instructions

RTAA payments (box 5)

Form 1040, line 21

Taxable grants (box 6)

Form 1040, line 21*

Agriculture payments (box 7)

See the Instructions for Schedule F or Pub. 225*

Market gain (box 9)

See the Instructions for Schedule F

*If the item relates to an activity for which you are required to file Schedule C, CEZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form
instead.

-11-

Form

Item and Box in Which It Should Appear

1099-INT

Interest income (box 1)

Where To Report
See the instructions on Form 1099-INT

Early withdrawal penalty (box 2)

Form 1040, line 30

Interest on U.S. savings bonds and
Treasury obligations (box 3)

See the instructions on Form 1099-INT and the instructions for Form 1040, line 8a

Investment expenses (box 5)

Schedule A, line 23

Foreign tax paid (box 6)

Form 1040, line 48, or Schedule A, line 8; but first see the instructions for line 48

Tax-exempt interest (box 8)

Form 1040, line 8b

Specified private activity bond interest (box 9)

Form 6251, line 12

Market discount (box 10)

Form 1040, line 8a

Bond premium (box 11), bond premium on Treasury
obligations (box 12), and bond premium on tax-exempt
bond (box 13)

See the instructions on Form 1099-INT and Pub. 550

1099-K

Payment card and third party network
transactions

Schedule C, C-EZ, E, or F

1099-LTC

Long-term care and accelerated death benefits

See Pub. 525 and the Instructions for Form 8853

1099-MISC

Rents (box 1)

See the Instructions for Schedule E*

Royalties (box 2)

See the Instructions for Schedule E* (for timber, coal, and iron ore royalties, see Pub. 544)*

Other income (box 3)

Form 1040, line 21*

Nonemployee compensation (box 7)

Schedule C, C-EZ, or F; but if you were not self-employed, see the instructions on Form
1099-MISC

Excess golden parachute payments (box 13)

See the instructions for Form 1040, line 62

Other (boxes 5, 6, 8, 9, 10, 14, and 15b)

See the instructions on Form 1099-MISC

Original issue discount (box 1)
Other periodic interest (box 2)

See the instructions on Form 1099-OID

1099-OID

1099-PATR

Early withdrawal penalty (box 3)

Form 1040, line 30

Market discount (box 5)

Form 1040, line 8a

Acquisition premium (box 6)

See the instructions on Form 1099-OID and Pub. 550

Original issue discount on U.S. Treasury obligations (box 8)

See the instructions on Form 1099-OID

Investment expenses (box 9)

Schedule A, line 23

Bond premium (box 10)

See the instructions on Form 1099-OID and Pub. 550

Patronage dividends and other distributions from a
cooperative (boxes 1, 2, 3, and 5)

Schedule C, C-EZ, or F or Form 4835; but first see the instructions on Form 1099-PATR

Domestic production activities deduction (box 6)

Form 8903, line 23

Credits and other deductions (boxes 7, 8, and 10)

See the instructions on Form 1099-PATR

Patron's AMT adjustment (box 9)

Form 6251, line 27

1099-Q

Qualified education program payments

See the instructions for Form 1040, line 21

1099-QA

Distributions from ABLE accounts

See the instructions for line 21, Form 5329, and Pub. 907

1099-R

Distributions from IRAs**

See the instructions for Form 1040, lines 15a and 15b

Distributions from pensions, annuities, etc.

See the instructions for Form 1040, lines 16a and 16b

Capital gain (box 3)

See the instructions on Form 1099-R

Disability income with code 3 in box 7

See the instructions for Form 1040, line 7

Gross proceeds from real estate transactions
(box 2)

Form 4797, Form 6252, Form 8824, or Form 8949

Buyer's part of real estate tax (box 5)

See the instructions for Schedule A, line 6*

Distributions from health savings accounts (HSAs)

Form 8889, line 14a

Distributions from MSAs***

Form 8853

SSA-1099

Social security benefits

See the instructions for lines 20a and 20b

RRB-1099

Railroad retirement benefits

See the instructions for lines 20a and 20b

1099-S

1099-SA

*If the item relates to an activity for which you are required to file Schedule C, CEZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form
instead.
**This includes distributions from Roth, SEP, and SIMPLE IRAs.
***This includes distributions from Archer and Medicare Advantage MSAs.

Need more information or forms? Visit IRS.gov.

-12-

Line
Instructions for
Form 1040
Name and Address
Print or type the information in the
spaces provided. If you are married filing a separate return, enter your spouse's
name on line 3 instead of below your
name.
If you filed a joint return for

TIP 2015 and you are filing a joint
return for 2016 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2015
return.

Name Change
If you changed your name because of
marriage, divorce, etc., be sure to report
the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing
your return and issuing refunds. It also
safeguards your future social security
benefits.

Address Change
If you plan to move after filing your return, use Form 8822 to notify the IRS of
your new address.

P.O. Box
Enter your box number only if your post
office doesn't deliver mail to your home.

Foreign Address
If you have a foreign address, enter the
city name on the appropriate line. Do
not enter any other information on that
line, but also complete the spaces below
that line. Do not abbreviate the country
name. Follow the country's practice for
entering the postal code and the name of
the province, county, or state.

Death of a Taxpayer
See Death of a Taxpayer under General
Information, later.

You may be eligible for free tax software that will take the guesswork out of preparing
your return. Free File makes available free brand-name software and free efile. Visit
IRS.gov/freefile for details.

Section references are to the Internal Revenue Code.
signed before 2013 will expire according to an annual schedule, regardless of
use. Expired ITINs must be renewed in
order to avoid delays in processing your
return.

Social Security
Number (SSN)
An incorrect or missing SSN can increase your tax, reduce your refund, or
delay your refund. To apply for an SSN,
fill in Form SS-5 and return it, along
with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5
online at www.socialsecurity.gov, from
your local SSA office, or by calling the
SSA at 1-800-772-1213. It usually takes
about 2 weeks to get an SSN once the
SSA has all the evidence and information it needs.
Check that both the name and SSN
on your Forms 1040, W-2, and 1099
agree with your social security card. If
they do not, certain deductions and credits on your Form 1040 may be reduced
or disallowed and you may not receive
credit for your social security earnings.
If your Form W-2 shows an incorrect
SSN or name, notify your employer or
the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the
name or SSN on your social security
card is incorrect, call the SSA.

IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens
If you are a nonresident or resident alien
and you do not have and are not eligible
to get an SSN, you must apply for an
ITIN. It takes about 7 weeks to get an
ITIN.
If you already have an ITIN, enter it
wherever your SSN is requested on your
tax return.
Make sure your ITIN has not expired.
ITINs that have not been included on a
U.S. federal tax return at least once in
the last three consecutive years will expire. In addition, ITINs that were as-13-

An ITIN is for tax use only. It doesn't
entitle you to social security benefits or
change your employment or immigration status under U.S. law.
For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.
If you receive an SSN after previously using an ITIN, stop using your ITIN.
Use your SSN instead. Visit a local IRS
office or write a letter to the IRS explaining that you now have an SSN and
want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it
are at IRS.gov/ITINinfo.

Nonresident Alien Spouse
If your spouse is a nonresident alien, he
or she must have either an SSN or an
ITIN if:
You file a joint return,
You file a separate return and
claim an exemption for your spouse, or
Your spouse is filing a separate return.

Presidential Election
Campaign Fund
This fund helps pay for Presidential
election campaigns. The fund reduces
candidates' dependence on large contributions from individuals and groups and
places candidates on an equal financial
footing in the general election. The fund
also helps pay for pediatric medical research. If you want $3 to go to this fund,
check the box. If you are filing a joint
return, your spouse can also have $3 go
to the fund. If you check a box, your tax
or refund won't change.

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 1 Through 4

Filing Status
Check only the filing status that applies
to you. The ones that will usually give
you the lowest tax are listed last.
Married filing separately.
Single.
Head of household.
Married filing jointly.
Qualifying widow(er) with dependent child.
For information about marital status, see
Pub. 501.
More than one filing status can

TIP apply to you. You can choose
the one that will give you the
lowest tax.

Line 1
Single
You can check the box on line 1 if any
of the following was true on December
31, 2016.
You were never married.
You were legally separated according to your state law under a decree of
divorce or separate maintenance. But if,
at the end of 2016, your divorce wasn't
final (an interlocutory decree), you are
considered married and can't check the
box on line 1.
You were widowed before January
1, 2016, and didn't remarry before the
end of 2016. But if you have a dependent child, you may be able to use the
qualifying widow(er) filing status. See
the instructions for line 5.

Line 2
Married Filing Jointly
You can check the box on line 2 if any
of the following apply.
You were married at the end of
2016, even if you didn't live with your
spouse at the end of 2016.
Your spouse died in 2016 and you
didn't remarry in 2016.
You were married at the end of
2016, and your spouse died in 2017 before filing a 2016 return.
A married couple filing jointly report
their combined income and deduct their
combined allowable expenses on one return. They can file a joint return even if
only one had income or if they didn't

live together all year. However, both
persons must sign the return. Once you
file a joint return, you can't choose to
file separate returns for that year after
the due date of the return.
Joint and several tax liability. If you
file a joint return, both you and your
spouse are generally responsible for the
tax and interest or penalties due on the
return. This means that if one spouse
doesn't pay the tax due, the other may
have to. Or, if one spouse doesn't report
the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file
separately if:
You believe your spouse isn't reporting all of his or her income, or
You do not want to be responsible
for any taxes due if your spouse doesn't
have enough tax withheld or doesn't pay
enough estimated tax.
See the instructions for line 3. Also see
Innocent Spouse Relief under General
Information, later.
Nonresident aliens and dualstatus ali
ens. Generally, a married couple can't
file a joint return if either spouse is a
nonresident alien at any time during the
year. However, if you were a nonresident alien or a dual-status alien and were
married to a U.S. citizen or resident alien at the end of 2016, you can elect to
be treated as a resident alien and file a
joint return. See Pub. 519 for details.

Line 3
Married Filing Separately
If you are married and file a separate return, you generally report only your own
income, exemptions, deductions, and
credits. Generally, you are responsible
only for the tax on your own income.
Different rules apply to people in community property states; see Pub. 555.
However, you will usually pay more
tax than if you use another filing status
for which you qualify. Also, if you file a
separate return, you can't take the student loan interest deduction, the tuition
and fees deduction, the education credits, or the earned income credit. You also can't take the standard deduction if
your spouse itemizes deductions.
Be sure to enter your spouse's SSN or
ITIN on Form 1040. If your spouse

Need more information or forms? Visit IRS.gov.

-14-

doesn't have and isn't required to have
an SSN or ITIN, enter “NRA.”
You may be able to file as head

TIP of household if you had a child
living with you and you lived
apart from your spouse during the last 6
months of 2016. See Married persons
who live apart.

Line 4
Head of Household
This filing status is for unmarried individuals who provide a home for certain
other persons. You are considered unmarried for this purpose if any of the
following applies.
You were legally separated according to your state law under a decree of
divorce or separate maintenance at the
end of 2016. But if, at the end of 2016,
your divorce wasn't final (an interlocutory decree), you are considered married.
You are married but lived apart
from your spouse for the last 6 months
of 2016 and you meet the other rules under Married persons who live apart.
You are married to a nonresident
alien at any time during the year and you
do not choose to treat him or her as a
resident alien.
Check the box on line 4 only if you are
unmarried (or considered unmarried)
and either Test 1 or Test 2 applies.
Test 1. You paid over half the cost of
keeping up a home that was the main
home for all of 2016 of your parent
whom you can claim as a dependent on
line 6c, except under a multiple support
agreement (see the line 6c instructions).
Your parent didn't have to live with you.
Test 2. You paid over half the cost of
keeping up a home in which you lived
and in which one of the following also
lived for more than half of the year (if
half or less, see Exception to time lived
with you).
1. Any person whom you can claim
as a dependent on line 6c. But do not include:
a. Your child whom you claim as
your dependent because of the rule for
Children of divorced or separated pa
rents in the line 6c instructions,
b. Any person who is your dependent only because he or she lived with
you for all of 2016, or

c. Any person you claimed as a dependent under a multiple support agreement. See the line 6c instructions.
2. Your unmarried qualifying child
who isn't your dependent.
3. Your married qualifying child
who isn't your dependent only because
you can be claimed as a dependent on
line 6c of someone else's 2016 return.
4. Your qualifying child who, even
though you are the custodial parent, isn't
your dependent because of the rule for
Children of divorced or separated pa
rents in the line 6c instructions.
If the child isn't claimed as your dependent on line 6c, enter the child's
name on line 4. If you do not enter the
name, it will take us longer to process
your return.
Qualifying child. To find out if someone is your qualifying child, see Step 1
of the line 6c instructions.
Dependent. To find out if someone is
your dependent, see the instructions for
line 6c.
Exception to time lived with you.
Temporary absences by you or the other
person for special circumstances, such
as school, vacation, business, medical
care, military service, or detention in a
juvenile facility, count as time lived in
the home. Also see Kidnapped child in
the line 6c instructions, if applicable.
If the person for whom you kept up a
home was born or died in 2016, you still
may be able to file as head of household.
If the person is your qualifying child, the
child must have lived with you for more
than half the part of the year he or she
was alive. If the person is anyone else,
see Pub. 501.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
If you used payments you received
under Temporary Assistance for Needy
Families (TANF) or other public assistance programs to pay part of the cost of
keeping up your home, you can't count
them as money you paid. However, you
must include them in the total cost of
keeping up your home to figure if you
paid over half the cost.
Married persons who live apart. Even
if you were not divorced or legally separated at the end of 2016, you are consid-

ered unmarried if all of the following
apply.
You lived apart from your spouse
for the last 6 months of 2016. Temporary absences for special circumstances,
such as for business, medical care,
school, or military service, count as time
lived in the home.
You file a separate return from
your spouse.
You paid over half the cost of
keeping up your home for 2016.
Your home was the main home of
your child, stepchild, or foster child for
more than half of 2016 (if half or less,
see Exception to time lived with you,
earlier).
You can claim this child as your
dependent or could claim the child except that the child's other parent can
claim him or her under the rule for Chil
dren of divorced or separated parents in
the line 6c instructions.
Adopted child. An adopted child is
always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Foster child. A foster child is any
child placed with you by an authorized
placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Line 5
Qualifying Widow(er) With
Dependent Child
You can check the box on line 5 and use
joint return tax rates for 2016 if all of
the following apply.
1. Your spouse died in 2014 or 2015
and you didn't remarry before the end of
2016.
2. You have a child or stepchild you
can claim as a dependent on line 6c.
This doesn't include a foster child.
3. This child lived in your home for
all of 2016. If the child didn't live with
you for the required time, see Exception
to time lived with you, later.
4. You paid over half the cost of
keeping up your home.
5. You could have filed a joint return with your spouse the year he or she
died, even if you didn't actually do so.
If your spouse died in 2016, you can't
file as qualifying widow(er) with de-

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pendent child. Instead, see the instructions for line 2.
Adopted child. An adopted child is always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Dependent. To find out if someone is
your dependent, see the instructions for
line 6c.
Exception to time lived with you.
Temporary absences by you or the child
for special circumstances, such as
school, vacation, business, medical care,
military service, or detention in a juvenile facility, count as time lived in the
home. Also see Kidnapped child in the
line 6c instructions, if applicable.
A child is considered to have lived
with you for all of 2016 if the child was
born or died in 2016 and your home was
the child's home for the entire time he or
she was alive.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
If you used payments you received
under Temporary Assistance for Needy
Families (TANF) or other public assistance programs to pay part of the cost of
keeping up your home, you can't count
them as money you paid. However, you
must include them in the total cost of
keeping up your home to figure if you
paid over half the cost.

Exemptions
You usually can deduct $4,050 on
line 42 for each exemption you can take.

Line 6b
Spouse
Check the box on line 6b if either of the
following applies.
1. Your filing status is married filing
jointly and your spouse can't be claimed
as a dependent on another person's return.
2. You were married at the end of
2016, your filing status is married filing
separately or head of household, and
both of the following apply.
a. Your spouse had no income and
isn't filing a return.

Need more information or forms? Visit IRS.gov.

b. Your spouse can't be claimed as a
dependent on another person's return.
If your filing status is head of household and you check the box on line 6b,
enter the name of your spouse on the
dotted line next to line 6b. Also, enter
your spouse's social security number in

the space provided at the top of your return. If you became divorced or legally
separated during 2016, you can't take an
exemption for your former spouse.
Death of your spouse. If your spouse
died in 2016 and you didn't remarry by

Need more information or forms? Visit IRS.gov.

-16-

the end of 2016, check the box on
line 6b if you could have taken an exemption for your spouse on the date of
death. For other filing instructions, see
Death of a Taxpayer under General In
formation, later.

2016 Form 1040—Line 6c

Line 6c—Dependents

1. Do you have a child who meets the conditions to be your
qualifying child?
Yes. Go to Step 2.
No. Go to Step 4.

Dependents and Qualifying Child for Child
Tax Credit
Follow the steps below to find out if a person qualifies as your
dependent, qualifies you to take the child tax credit, or both. If
you have more than four dependents, check the box to the left of
line 6c and include a statement showing the information required in columns (1) through (4).

Step 1

Do You Have a Qualifying
Child?

Step 2

Is Your Qualifying Child Your
Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? (See Pub. 519 for
the definition of a U.S. national or U.S. resident alien. If the
child was adopted, see Exception to citizen test, later.)
Yes. Continue
No. STOP
䊲

A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister,
half brother, half sister, or a descendant of any of them (for example, your
grandchild, niece, or nephew)

2. Was the child married?
Yes. See Married
person, later.

You can't claim this child
as a dependent.

No. Continue

䊲

AND

was ...
Under age 19 at the end of 2016 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2016, a student (defined later), and younger than
you (or your spouse, if filing jointly)

3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2016 tax return? See Steps 1,
2, and 4.
Yes. You can't claim
No. You can claim this
any dependents. Go to
child as a dependent.
Form 1040, line 7.
Complete Form 1040,
line 6c, columns (1)
through (3) for this child.
Then, go to Step 3.

or
Any age and permanently and totally disabled (defined later)

Step 3

AND

Who didn't provide over half of his or her own support for 2016 (see Pub.
501)

1. Was the child under age 17 at the end of 2016?
Yes. Continue
No. STOP
䊲

AND

Who isn't filing a joint return for 2016
or is filing a joint return for 2016 only to claim a refund of withheld income
tax or estimated tax paid (see Pub. 501 for details and examples)

AND

Who lived with you for more than half of 2016. If the child didn't live with
you for the required time, see Exception to time lived with you, later.

!

Does Your Qualifying Child
Qualify You for the Child Tax
Credit?

This child isn't a
qualifying child for the
child tax credit.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or
U.S. resident alien. If the child was adopted, see Exception
to citizen test, later.)
Yes. This child is a
No. STOP
qualifying child for the
This child isn't a
child tax credit. Check
qualifying child for the
the box on Form 1040,
child tax credit.
line 6c, column (4).

If the child meets the conditions to be a qualifying child of
any other person (other than your spouse if filing jointly) for
2016, see Qualifying child of more than one person, later.

CAUTION

-17-

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Line 6c

Step 4

Is Your Qualifying Relative
Your Dependent?
A qualifying relative is a person who is your...

2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? (See
Pub. 519 for the definition of a U.S. national or U.S.
resident alien. If your qualifying relative was adopted, see
Exception to citizen test, later.)
Yes. Continue
No. STOP
䊲

Son, daughter, stepchild, foster child, or a descendant of any of them
(for example, your grandchild)

You can't claim this
person as a dependent.

or
Brother, sister, half brother, half sister, or a son or daughter of any
of them (for example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for
example, your grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law, mother-in-law, brother-in-law, or
sister-in-law
or
Any other person (other than your spouse) who lived with you all
year as a member of your household if your relationship didn't
violate local law. If the person didn't live with you for the required
time, see Exception to time lived with you, later.

3. Was your qualifying relative married?
Yes. See Married
No. Continue
䊲
person, later.
4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2016 tax return? See Steps 1,
2, and 4.
No. You can claim this
Yes. STOP
person as a dependent.
You can't claim any
Complete Form 1040,
dependents. Go to Form
line 6c, columns (1)
1040, line 7.
through (3). Do not
check the box on Form
1040, line 6c, column
(4).

Definitions and Special Rules

AND

Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.

Who wasn't a qualifying child (see Step 1) of any taxpayer for 2016.
For this purpose, a person isn't a taxpayer if he or she isn't required
to file a U.S. income tax return and either doesn't file such a return
or files only to get a refund of withheld income tax or estimated tax
paid. See Pub. 501 for details and examples.

Adoption taxpayer identification numbers (ATINs). If you
have a dependent who was placed with you for legal adoption
and you do not know his or her SSN, you must get an ATIN for
the dependent from the IRS. See Form W-7A for details. If the
dependent isn't a U.S. citizen or resident alien, apply for an
ITIN instead, using Form W-7.
If you didn't have an SSN (or ITIN) by the due date of your
2016 return (including extensions), you can't claim the child tax
credit on either your original or an amended 2016 return, even if
you later get an SSN (or ITIN). Also, no child tax credit is allowed on your original or an amended 2016 return with respect
to a child who didn't have an SSN, ATIN, or ITIN by the due
date of your return (including extensions), even if that child later gets one of those numbers.
If you apply for an ATIN or an ITIN on or before the due
date of your 2016 return (including extensions) and the IRS issues you an ATIN or an ITIN as a result of the application, the
IRS will consider your ATIN or ITIN as issued on or before the
due date of your return.

AND

Who had gross income of less than $4,050 in 2016. If the person
was permanently and totally disabled, see Exception to gross income
test, later.

AND

For whom you provided over half of his or her support in 2016. But
see Children of divorced or separated parents, Multiple support
agreements, and Kidnapped child, later.

1. Does any person meet the conditions to be your qualifying
relative?
Yes. Continue
No. STOP
䊲

Go to Form 1040, line 7.

Need more information or forms? Visit IRS.gov.

Children of divorced or separated parents. A child will be
treated as the qualifying child or qualifying relative of his or her
noncustodial parent (defined later) if all of the following conditions apply.
1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times
during the last 6 months of 2016 (whether or not they are or
were married).

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2016 Form 1040—Line 6c
2. The child received over half of his or her support for
2016 from the parents (and the rules on Multiple support agree
ments, later, do not apply). Support of a child received from a
parent's spouse is treated as provided by the parent.
3. The child is in custody of one or both of the parents for
more than half of 2016.
4. Either of the following applies.
a. The custodial parent signs Form 8332 or a substantially
similar statement that he or she won't claim the child as a dependent for 2016, and the noncustodial parent includes a copy
of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332.
See Post1984 and pre2009 decree or agreement and
Post2008 decree or agreement.
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides that
the noncustodial parent can claim the child as a dependent, and
the noncustodial parent provides at least $600 for support of the
child during 2016.
If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption (line 6c) and the child tax credits (lines 52 and 67). However, this doesn't allow the noncustodial parent to claim head of
household filing status, the credit for child and dependent care
expenses, the exclusion for dependent care benefits, the earned
income credit, or the health coverage tax credit. See Pub. 501
for details.
Example. Even if conditions (1) through (4) are met and the
custodial parent signs Form 8332 or a substantially similar
statement that he or she will not claim the child as a dependent
for 2016, this doesn't allow the noncustodial parent to claim the
child as a qualifying child for the earned income credit. The
custodial parent or another taxpayer, if eligible, can claim the
child for the earned income credit.
Custodial and noncustodial parents. The custodial parent is
the parent with whom the child lived for the greater number of
nights in 2016. The noncustodial parent is the other parent. If
the child was with each parent for an equal number of nights,
the custodial parent is the parent with the higher adjusted gross
income. See Pub. 501 for an exception for a parent who works
at night, rules for a child who is emancipated under state law,
and other details.
Post-1984 and pre-2009 decree or agreement. The decree
or agreement must state all three of the following.
1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
2. The other parent won't claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must include all of the following pages from the decree or agreement.
Cover page (include the other parent's SSN on that page).
The pages that include all the information identified in (1)
through (3) above.

Signature page with the other parent's signature and date
of agreement.

!

You must include the required information even if you
filed it with your return in an earlier year.

CAUTION

Post-2008 decree or agreement. If the divorce decree or
separation agreement went into effect after 2008, the noncustodial parent can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form
8332 or a substantially similar statement the only purpose of
which is to release the custodial parent's claim to an exemption
for a child, and the noncustodial parent must include a copy
with his or her return. The form or statement must release the
custodial parent's claim to the child without any conditions. For
example, the release must not depend on the noncustodial parent paying support.
Release of exemption revoked. A custodial parent who has
revoked his or her previous release of a claim to exemption for
a child must include a copy of the revocation with his or her return. For details, see Form 8332.
Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a
U.S. citizen in Step 2, question 1; Step 3, question 2; and Step
4, question 2.
Exception to gross income test. If your relative (including a
person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain
income for services performed at a sheltered workshop may be
excluded for this test. For details, see Pub. 501.
Exception to time lived with you. Temporary absences by you
or the other person for special circumstances, such as school,
vacation, business, medical care, military service, or detention
in a juvenile facility, count as time the person lived with you.
Also see Children of divorced or separated parents, earlier, or
Kidnapped child, later.
If the person meets all other requirements to be your qualifying child but was born or died in 2016, the person is considered
to have lived with you for more than half of 2016 if your home
was this person's home for more than half the time he or she
was alive in 2016.
Any other person is considered to have lived with you for all
of 2016 if the person was born or died in 2016 and your home
was this person's home for the entire time he or she was alive in
2016.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction.
Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a
family member, you may be able to take the child into account
in determining your eligibility for head of household or qualifying widow(er) filing status, the dependency exemption, the
child tax credit, and the earned income credit (EIC). For details,
see Pub. 501 (Pub. 596 for the EIC).

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Need more information or forms? Visit IRS.gov.

2016 Form 1040—Line 6c
Married person. If the person is married and files a joint return, you can't claim that person as your dependent. However, if
the person is married but doesn't file a joint return or files a
joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim him or her as a dependent. (See Pub. 501 for details and examples.) In that case,
go to Step 2, question 3 (for a qualifying child) or Step 4, question 4 (for a qualifying relative).
Multiple support agreements. If no one person contributed
over half of the support of your relative (or a person who lived
with you all year as a member of your household) but you and
another person(s) provided more than half of your relative's
support, special rules may apply that would treat you as having
provided over half of the support. For details, see Pub. 501.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2016, the person can't engage in any substantial gainful activity because of a physical or
mental condition and a doctor has determined that this condition
has lasted or can be expected to last continuously for at least a
year or can be expected to lead to death.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents, described earlier,
applies.
1. Dependency exemption (line 6c).
2. Child tax credits (lines 52 and 67).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 49).
5. Exclusion for dependent care benefits (Form 2441, Part
III).
6. Earned income credit (lines 66a and 66b).
No other person can take any of the six tax benefits just listed
unless he or she has a different qualifying child. If you and any
other person can claim the child as a qualifying child, the following rules apply.
If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
If the parents do not file a joint return together but both
parents claim the child as a qualifying child, the IRS will treat
the child as the qualifying child of the parent with whom the
child lived for the longer period of time in 2016. If the child
lived with each parent for the same amount of time, the IRS will
treat the child as the qualifying child of the parent who had the
higher adjusted gross income (AGI) for 2016.
If no parent can claim the child as a qualifying child, the
child is treated as the qualifying child of the person who had the
highest AGI for 2016.
If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the qualify-

Need more information or forms? Visit IRS.gov.

ing child of the person who had the highest AGI for 2016, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't
meet the conditions to be a qualifying child of any other person,
including her other parent. Under the rules just described, you
can claim your daughter as a qualifying child for all of the six
tax benefits just listed for which you otherwise qualify. Your
mother can't claim any of those six tax benefits unless she has a
different qualifying child. However, if your mother's AGI is
higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to
Step 2. Otherwise, stop; you can't claim any benefits based on
this child.
Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered
agree with the dependent's social security card. Otherwise, at
the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other
tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card
isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration. See Social Security
Number (SSN), earlier. If your dependent won't have a number
by the date your return is due, see What if You Can't File on
Time? earlier.
If your dependent child was born and died in 2016 and you
do not have an SSN for the child, enter “Died” in column (2)
and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child
was born alive.
If you didn't have an SSN (or ITIN) by the due date of your
2016 return (including extensions), you can't claim the child tax
credit on either your original or an amended 2016 return, even if
you later get an SSN (or ITIN). Also, no child tax credit is allowed on your original or an amended 2016 return with respect
to a child who didn't have an SSN, ATIN, or ITIN by the due
date of your return (including extensions), even if that child later gets one of those numbers.
If you apply for an ATIN or an ITIN on or before the due
date of your 2016 return (including extensions) and the IRS issues you an ATIN or an ITIN as a result of the application, the
IRS will consider your ATIN or ITIN as issued on or before the
due date of your return.
Student. A student is a child who during any part of 5 calendar
months of 2016 was enrolled as a full-time student at a school,
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It doesn't include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.

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2016 Form 1040—Line 7

Income
Generally, you must report all income
except income that is exempt from tax
by law. For details, see the following instructions, especially the instructions for
lines 7 through 21. Also see Pub. 525.

Foreign-Source Income
You must report unearned income, such
as interest, dividends, and pensions,
from sources outside the United States
unless exempt by law or a tax treaty.
You must also report earned income,
such as wages and tips, from sources
outside the United States.
If you worked abroad, you may be
able to exclude part or all of your foreign earned income. For details, see
Pub. 54 and Form 2555 or 2555-EZ.
Foreign retirement plans. If you were
a beneficiary of a foreign retirement
plan, you may have to report the undistributed income earned in your plan.
However, if you were the beneficiary of
a Canadian registered retirement plan,
see Rev. Proc. 2014-55, 2014-44 I.R.B.
IRS.gov//irb/
753,
available
at
201444_IRB/ar10.html, to find out if
you can elect to defer tax on the undistributed income.
Report distributions from foreign
pension plans on lines 16a and 16b.
Foreign accounts and trusts. You
must complete Part III of Schedule B if
you:
Had a foreign account, or
Received a distribution from, or
were a grantor of, or a transferor to, a
foreign trust.
Foreign financial assets. If you had
foreign financial assets in 2016, you
may have to file Form 8938. See Form
8938 and its instructions.

Chapter 11 Bankruptcy
Cases
If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's
income tax return includes:
Earnings from services you performed after the beginning of the case
(both wages and self-employment income), and
Income from property described in
section 541 of title 11 of the U.S. Code

that you either owned when the case began or that you acquired after the case
began and before the case was closed,
dismissed, or converted to a case under a
different chapter.
Because this income is taxable to the
estate, do not include this income on
your own individual income tax return.
The only exception is for purposes of
figuring your self-employment tax. For
that purpose, you must take into account
all your self-employment income for the
year from services performed both before and after the beginning of the case.
Also, you (or the trustee, if one is appointed) must allocate between you and
the bankruptcy estate the wages, salary,
or other compensation and withheld income tax reported to you on Form W-2.
A similar allocation is required for income and withheld income tax reported
to you on Forms 1099. You must also
include a statement that indicates you
filed a chapter 11 case and that explains
how income and withheld income tax reported to you on Forms W-2 and 1099
are allocated between you and the estate.
For more details, including acceptable
allocation methods, see Notice 2006-83,
2006-40 I.R.B. 596, available at
IRS.gov/irb/200640_IRB/ar12.html.

Community Property States
Community property states are Arizona,
California, Idaho, Louisiana, Nevada,
New Mexico, Texas, Washington, and
Wisconsin. If you and your spouse lived
in a community property state, you must
usually follow state law to determine
what is community income and what is
separate income. For details, see Form
8958 and Pub. 555.
Nevada, Washington, and California
domestic partners. A registered domestic partner in Nevada, Washington,
or California generally must report half
the combined community income of the
individual and his or her domestic partner. See Form 8958 and Pub. 555.

Rounding Off to Whole
Dollars
You can round off cents to whole dollars
on your return and schedules. If you do
round to whole dollars, you must round
all amounts. To round, drop amounts under 50 cents and increase amounts from
50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
-21-

If you have to add two or more
amounts to figure the amount to enter on
a line, include cents when adding the
amounts and round off only the total.

Line 7
Wages, Salaries, Tips, etc.
Enter the total of your wages, salaries,
tips, etc. If a joint return, also include
your spouse's income. For most people,
the amount to enter on this line should
be shown in box 1 of their Form(s) W-2.
But the following types of income must
also be included in the total on line 7.
All wages received as a household
employee. An employer is not required
to provide a Form W-2 to you if he or
she paid you wages of less then $2,000
in 2016. If you received wages as a
household employee and you didn’t receive a Form W-2 because an employer
paid you less than $2,000 in 2016, enter
“HSH” and the amount not reported to
you on a Form W-2 in the space to the
left of line 7. For information on employment taxes for household employees, see Tax Topic 756.
Tip income you didn't report to
your employer. This should include any
allocated tips shown in box 8 on your
Form(s) W-2 unless you can prove that
your unreported tips are less than the
amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531
for more details. Also include the value
of any noncash tips you received, such
as tickets, passes, or other items of value. Although you do not report these
noncash tips to your employer, you must
report them on line 7.
You may owe social security
and Medicare or railroad re
CAUTION tirement (RRTA) tax on unre
ported tips. See the instructions for
line 58.

!

Dependent care benefits, which
should be shown in box 10 of your
Form(s) W-2. But first complete Form
2441 to see if you can exclude part or all
of the benefits.
Employer-provided adoption benefits, which should be shown in box 12 of
your Form(s) W-2 with code T. But see
the Instructions for Form 8839 to find
out if you can exclude part or all of the
benefits. You may also be able to exclude amounts if you adopted a child

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 7 Through 9a
with special needs and the adoption became final in 2016.
Scholarship and fellowship grants
not reported on Form W-2. Also, enter
“SCH” and the amount on the dotted
line next to line 7. However, if you were
a degree candidate, include on line 7 only the amounts you used for expenses
other than tuition and course-related expenses. For example, amounts used for
room, board, and travel must be reported
on line 7.
Excess salary deferrals. The
amount deferred should be shown in
box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be
checked. If the total amount you (or
your spouse if filing jointly) deferred for
2016 under all plans was more than
$18,000 (excluding catch-up contributions as explained later), include the excess on line 7. This limit is (a) $12,500
if you have only SIMPLE plans, or (b)
$21,000 for section 403(b) plans if you
qualify for the 15-year rule in Pub. 571.
Although designated Roth contributions
are subject to this limit, do not include
the excess attributable to such contributions on line 7. They are already included as income in box 1 of your Form
W-2.
A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.
If you were age 50 or older at the end
of 2016, your employer may have allowed an additional deferral (catch-up
contributions) of up to $6,000 ($3,000
for section 401(k)(11) and SIMPLE
plans). This additional deferral amount
isn't subject to the overall limit on elective deferrals.

!

CAUTION

You can't deduct the amount
deferred. It isn't included as in
come in box 1 of your Form

W2.
Disability pensions shown on
Form 1099-R if you have not reached
the minimum retirement age set by your
employer. But see Insurance Premiums
for Retired Public Safety Officers in the
instructions for lines 16a and 16b. Disability pensions received after you reach
minimum retirement age and other payments shown on Form 1099-R (other
than payments from an IRA*) are repor-

ted on lines 16a and 16b. Payments from
an IRA are reported on lines 15a and
15b.
Corrective distributions from a retirement plan shown on Form 1099-R of
excess salary deferrals and excess contributions (plus earnings). But do not include distributions from an IRA* on
line 7. Instead, report distributions from
an IRA on lines 15a and 15b.
Wages from Form 8919, line 6.
*This includes a Roth, SEP, or SIMPLE IRA.

Were You a Statutory Employee?
If you were, the “Statutory employee”
box in box 13 of your Form W-2 should
be checked. Statutory employees include
full-time life insurance salespeople and
certain agent or commission drivers,
traveling salespeople, and homeworkers.
If you have related business expenses to
deduct, report the amount shown in
box 1 of your Form W-2 on Schedule C
or C-EZ along with your expenses.
Missing or Incorrect Form W-2?
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2017. If you do not receive
it by early February, use Tax Topic 154
to find out what to do. Even if you do
not get a Form W-2, you must still report your earnings on line 7. If you lose
your Form W-2 or it is incorrect, ask
your employer for a new one.

Line 8a
Taxable Interest
Each payer should send you a Form
1099-INT or Form 1099-OID. Enter
your total taxable interest income on
line 8a. But you must fill in and attach
Schedule B if the total is over $1,500 or
any of the other conditions listed at the
beginning of the Schedule B instructions
apply to you.
For more details about reporting taxable interest, including market discount
on bonds and adjustments for amortizable bond premium, see Pub. 550.
Interest credited in 2016 on deposits
that you couldn't withdraw because of
the bankruptcy or insolvency of the financial institution may not have to be
included in your 2016 income. For details, see Pub. 550.

Need more information or forms? Visit IRS.gov.

-22-

If you get a 2016 Form

TIP 1099INT for U.S. savings bond
interest that includes amounts
you reported before 2016, see Pub. 550.

Line 8b
Tax-Exempt Interest
If you received any tax-exempt interest,
such as from municipal bonds, each payer should send you a Form 1099-INT.
Your tax-exempt interest should be
shown in box 8 of Form 1099-INT. Enter the total on line 8b. However, if you
acquired a tax-exempt bond at a premium, only report the net amount of
tax-exempt interest on line 8b (that is,
the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). See
Pub. 550 for more information. Also include on line 8b any exempt-interest
dividends from a mutual fund or other
regulated investment company. This
amount should be shown in box 10 of
Form 1099-DIV.
Do not include interest earned on
your IRA, health savings account, Archer or Medicare Advantage MSA, or
Coverdell education savings account.

Line 9a
Ordinary Dividends
Each payer should send you a Form
1099-DIV. Enter your total ordinary dividends on line 9a. This amount should
be shown in box 1a of Form(s)
1099-DIV.
You must fill in and attach Schedule B if the total is over $1,500 or you
received, as a nominee, ordinary dividends that actually belong to someone
else.
Nondividend Distributions
Some distributions are a return of your
cost (or other basis). They won't be
taxed until you recover your cost (or
other basis). You must reduce your cost
(or other basis) by these distributions.
After you get back all of your cost (or
other basis), you must report these distributions as capital gains on Form 8949.
For details, see Pub. 550.

2016 Form 1040—Lines 9a Through 10
Dividends on insurance policies

TIP are a partial return of the pre
miums you paid. Do not report
them as dividends. Include them in in
come on line 21 only if they exceed the
total of all net premiums you paid for
the contract.

Line 9b
Qualified Dividends
Enter your total qualified dividends on
line 9b. Qualified dividends are also included in the ordinary dividend total required to be shown on line 9a. Qualified
dividends are eligible for a lower tax
rate than other ordinary income. Generally, these dividends are shown in
box 1b of Form(s) 1099-DIV. See Pub.
550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.
Exception. Some dividends may be reported as qualified dividends in box 1b
of Form 1099-DIV but aren't qualified
dividends. These include:
Dividends you received as a nominee. See the Schedule B instructions.
Dividends you received on any
share of stock that you held for less than
61 days during the 121-day period that
began 60 days before the ex-dividend
date. The ex-dividend date is the first
date following the declaration of a dividend on which the purchaser of a stock
isn't entitled to receive the next dividend
payment. When counting the number of
days you held the stock, include the day
you disposed of the stock but not the day
you acquired it. See the examples that
follow. Also, when counting the number
of days you held the stock, you can't
count certain days during which your
risk of loss was diminished. See Pub.
550 for more details.
Dividends attributable to periods
totaling more than 366 days that you received on any share of preferred stock
held for less than 91 days during the
181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the
stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.
Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule
just described.

Dividends on any share of stock to
the extent that you are under an obligation (including a short sale) to make related payments with respect to positions
in substantially similar or related property.
Payments in lieu of dividends, but
only if you know or have reason to
know that the payments aren't qualified
dividends.
Example 1. You bought 5,000 shares
of XYZ Corp. common stock on July 8,
2016. XYZ Corp. paid a cash dividend
of 10 cents per share. The ex-dividend
date was July 16, 2016. Your Form
1099-DIV from XYZ Corp. shows $500
in box 1a (ordinary dividends) and in
box 1b (qualified dividends). However,
you sold the 5,000 shares on August 11,
2016. You held your shares of XYZ
Corp. for only 34 days of the 121-day
period (from July 9, 2016, through August 11, 2016). The 121-day period began on May 17, 2016 (60 days before
the ex-dividend date), and ended on
September 14, 2016. You have no qualified dividends from XYZ Corp. because
you held the XYZ stock for less than 61
days.
Example 2. The facts are the same as
in Example 1 except that you bought the
stock on July 15, 2016 (the day before
the ex-dividend date), and you sold the
stock on September 16, 2016. You held
the stock for 63 days (from July 16,
2016, through September 16, 2016). The
$500 of qualified dividends shown in
box 1b of Form 1099-DIV are all qualified dividends because you held the
stock for 61 days of the 121-day period
(from July 16, 2016, through September
14, 2016).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8, 2016. ABC Mutual
Fund paid a cash dividend of 10 cents a
share. The ex-dividend date was July 16,
2016. The ABC Mutual Fund advises
you that the part of the dividend eligible
to be treated as qualified dividends
equals 2 cents a share. Your Form
1099-DIV from ABC Mutual Fund
shows total ordinary dividends of $1,000
and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2016. You have no qualified
dividends from ABC Mutual Fund because you held the ABC Mutual Fund
stock for less than 61 days.

-23-

Use the Qualified Dividends

TIP and Capital Gain Tax Work
sheet or the Schedule D Tax
Worksheet, whichever applies, to figure
your tax. See the instructions for line 44
for details.

Line 10
Taxable Refunds, Credits, or
Offsets of State and Local
Income Taxes
None of your refund is taxable

TIP if, in the year you paid the tax,
you either (a) didn't itemize de
ductions, or (b) elected to deduct state
and local general sales taxes instead of
state and local income taxes.
If you received a refund, credit, or offset
of state or local income taxes in 2016,
you may be required to report this
amount. If you didn't receive a Form
1099-G, check with the government
agency that made the payments to you.
Your 2016 Form 1099-G may have been
made available to you only in an electronic format, and you will need to get
instructions from the agency to retrieve
this document. Report any taxable refund you received even if you didn't receive Form 1099-G.
If you chose to apply part or all of the
refund to your 2016 estimated state or
local income tax, the amount applied is
treated as received in 2016. If the refund
was for a tax you paid in 2015 and you
deducted state and local income taxes on
line 5 of your 2015 Schedule A, use the
State and Local Income Tax Refund
Worksheet in these instructions to see if
any of your refund is taxable.
Exception. See Itemized Deduction Re
coveries in Pub. 525 instead of using the
State and Local Income Tax Refund
Worksheet in these instructions if any of
the following applies.
1. You received a refund in 2016
that is for a tax year other than 2015.
2. You received a refund other than
an income tax refund, such as a general
sales tax or real property tax refund, in
2016 of an amount deducted or credit
claimed in an earlier year.
3. The amount on your 2015 Form
1040, line 42, was more than the amount
on your 2015 Form 1040, line 41.

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 10 Through 12

State and Local Income Tax Refund Worksheet—Line 10
Before you begin:
1.
2.

Keep for Your Records

Be sure you have read the Exception in the instructions for this line to see if you can use this
worksheet instead of Pub. 525 to figure if any of your refund is taxable.

Enter the income tax refund from Form(s) 1099G (or similar statement). But don’t enter more than
the amount of your state and local income taxes shown on your 2015 Schedule A, line 5 . . . . . . . . . . .
Enter your total itemized deductions from your 2015 Schedule A, line 29 . . . . . . . . . . 2.

1.

Note. If the filing status on your 2015 Form 1040 was married filing separately and
your spouse itemized deductions in 2015, skip lines 3 through 5, enter the amount
from line 2 on line 6, and go to line 7.
3.

4.

Enter the amount shown below for the filing status claimed on your
2015 Form 1040.
Single or married filing separately—$6,300
Married filing jointly or qualifying widow(er)—$12,600
Head of household—$9,250
Did you fill in line 39a on your 2015 Form 1040?

5.

No. Enter -0-.
Yes. Multiply the number in the box on line 39a of your
2015 Form 1040 by $1,250 ($1,550 if your 2015
filing status was single or head of household).
4.
Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6.

Is the amount on line 5 less than the amount on line 2?
No.

STOP

3.

None of your refund is taxable.

Yes. Subtract line 5 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7.

Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form
1040, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. You had taxable income on your
2015 Form 1040, line 43, but no tax on
your Form 1040, line 44, because of the
0% tax rate on net capital gain and
qualified dividends in certain situations.
5. Your 2015 state and local income
tax refund is more than your 2015 state
and local income tax deduction minus
the amount you could have deducted as
your 2015 state and local general sales
taxes.
6. You made your last payment of
2015 estimated state or local income tax
in 2016.
7. You owed alternative minimum
tax in 2015.
8. You couldn't use the full amount
of credits you were entitled to in 2015
because the total credits were more than
the amount shown on your 2015 Form
1040, line 47.

9. You could be claimed as a dependent by someone else in 2015.
10. You received a refund because of
a jointly filed state or local income tax
return, but you aren't filing a joint 2016
Form 1040 with the same person.
11. You had to use the Itemized Deductions Worksheet in the 2015 Instructions for Schedule A and both of the following apply.
a. You couldn't deduct all of the
amount on the 2015 Itemized Deductions Worksheet, line 1.
b. The amount on line 8 of that 2015
worksheet would be more than the
amount on line 4 of that worksheet if the
amount on line 4 were reduced by 80%
of the refund you received in 2016.

Need more information or forms? Visit IRS.gov.

-24-

7.

Line 11
Alimony Received
Enter amounts received as alimony or
separate maintenance. You must let the
person who made the payments know
your social security number. If you do
not, you may have to pay a penalty. For
more details, see Pub. 504.

Line 12
Business Income or (Loss)
If you operated a business or practiced
your profession as a sole proprietor, report your income and expenses on
Schedule C or C-EZ.

2016 Form 1040—Lines 13 Through 15b

Line 13
Capital Gain or (Loss)
If you sold a capital asset, such as a
stock or bond, you must complete and
attach Form 8949 and Schedule D.
Exception 1. You do not have to file
Form 8949 or Schedule D if both of the
following apply.
1. You have no capital losses, and
your only capital gains are capital gain
distributions from Form(s) 1099-DIV,
box 2a (or substitute statements).
2. None of the Form(s) 1099-DIV
(or substitute statements) have an
amount in box 2b (unrecaptured section
1250 gain), box 2c (section 1202 gain),
or box 2d (collectibles (28%) gain).
Exception 2. You must file Schedule D, but generally do not have to file
Form 8949, if Exception 1 doesn't apply
and your only capital gains and losses
are:
Capital gain distributions,
A capital loss carryover from
2015,
A gain from Form 2439 or 6252 or
Part I of Form 4797,
A gain or loss from Form 4684,
6781, or 8824,
A gain or loss from a partnership,
S corporation, estate, or trust, or
Gains and losses from transactions
for which you received a Form 1099-B
(or substitute statement) that shows basis was reported to the IRS and for
which you do not need to make any adjustments in column (g) of Form 8949 or
enter any codes in column (f) of Form
8949.
If Exception 1 applies, enter your total capital gain distributions (from
box 2a of Form(s) 1099-DIV) on line 13
and check the box on that line. If you received capital gain distributions as a
nominee (that is, they were paid to you
but actually belong to someone else), report on line 13 only the amount that belongs to you. Include a statement showing the full amount you received and the
amount you received as a nominee. See
the Schedule B instructions for filing requirements for Forms 1099-DIV and
1096.

If you do not have to file Sched

TIP ule D, use the Qualified Divi
dends and Capital Gain Tax
Worksheet in the line 44 instructions to
figure your tax.

Line 14
Other Gains or (Losses)
If you sold or exchanged assets used in a
trade or business, see the Instructions for
Form 4797.

Lines 15a and 15b
IRA Distributions
You should receive a Form 1099-R
showing the total amount of any distribution from your IRA before income tax
or other deductions were withheld. This
amount should be shown in box 1 of
Form 1099-R. Unless otherwise noted in
the line 15a and 15b instructions, an
IRA includes a traditional IRA, Roth
IRA (including a myRA), simplified employee pension (SEP) IRA, and a savings incentive match plan for employees
(SIMPLE) IRA. Except as provided
next, leave line 15a blank and enter the
total distribution (from Form 1099-R,
box 1) on line 15b.
Exception 1. Enter the total distribution
on line 15a if you rolled over part or all
of the distribution from one:
Roth IRA to another Roth IRA, or
IRA (other than a Roth IRA) to a
qualified plan or another IRA (other
than a Roth IRA).
Also, enter “Rollover” next to
line 15b. If the total distribution was rolled over in a qualified rollover, enter -0on line 15b. If the total distribution
wasn't rolled over in a qualified rollover,
enter the part not rolled over on line 15b
unless Exception 2 applies to the part
not rolled over. Generally, a qualified
rollover must be made within 60 days
after the day you received the distribution. For more details on rollovers, see
Pub. 590-A and Pub. 590-B.
If you rolled over the distribution into
a qualified plan other than an IRA or
you made the rollover in 2017, include a
statement explaining what you did.
Exception 2. If any of the following apply, enter the total distribution on
line 15a and see Form 8606 and its in-

-25-

structions to figure the amount to enter
on line 15b.
1. You received a distribution from
an IRA (other than a Roth IRA) and you
made nondeductible contributions to any
of your traditional or SEP IRAs for 2016
or an earlier year. If you made nondeductible contributions to these IRAs for
2016, also see Pub. 590-A and Pub.
590-B.
2. You received a distribution from
a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 15b; you
do not have to see Form 8606 or its instructions.
a. Distribution code T is shown in
box 7 of Form 1099-R and you made a
contribution (including a conversion) to
a Roth IRA for 2011 or an earlier year.
b. Distribution code Q is shown in
box 7 of Form 1099-R.
3. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth
IRA in 2016.
4. You had a 2015 or 2016 IRA contribution returned to you, with the related earnings or less any loss, by the due
date (including extensions) of your tax
return for that year.
5. You made excess contributions to
your IRA for an earlier year and had
them returned to you in 2016.
6. You recharacterized part or all of
a contribution to a Roth IRA as a traditional IRA contribution, or vice versa.
Exception 3. If the distribution is a
qualified charitable distribution (QCD),
enter the total distribution on line 15a. If
the total amount distributed is a QCD,
enter -0- on line 15b. If only part of the
distribution is a QCD, enter the part that
is not a QCD on line 15b unless Excep
tion 2 applies to that part. Enter “QCD”
next to line 15b.
A QCD is a distribution made directly by the trustee of your IRA (other than
an ongoing SEP or SIMPLE IRA) to an
organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least
age 701 2 when the distribution was
made.
Generally, your total QCDs for the
year can't be more than $100,000. (On a
joint return, your spouse can also have a
QCD of up to $100,000.) The amount of
the QCD is limited to the amount that

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 15b Through 16b
would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first
considered to be paid out of otherwise
taxable income. See Pub. 590-A for details.

!

CAUTION

You can't claim a charitable
contribution deduction for any
QCD not included in your in

come.
Exception 4. If the distribution is a
health savings account (HSA) funding
distribution (HFD), enter the total distribution on line 15a. If the total amount
distributed is an HFD and you elect to
exclude it from income, enter -0- on
line 15b. If only part of the distribution
is an HFD and you elect to exclude that
part from income, enter the part that isn't
an HFD on line 15b unless Exception 2
applies to that part. Enter “HFD” next to
line 15b.
An HFD is a distribution made directly by the trustee of your IRA (other
than an ongoing SEP or SIMPLE IRA)
to your HSA. If eligible, you generally
can elect to exclude an HFD from your
income once in your lifetime. You can't
exclude more than the limit on HSA
contributions or more than the amount
that would otherwise be included in your
income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.
The amount of an HFD reduces
the amount you can contribute
CAUTION to your HSA for the year. If you
fail to maintain eligibility for an HSA
for the 12 months following the month of
the HFD, you may have to report the
HFD as income and pay an additional
tax. See Form 8889, Part III.

!

More than one exception applies. If
more than one exception applies, include
a statement showing the amount of each
exception, instead of making an entry
next to line 15b. For example: “Line 15b
– $1,000 Rollover and $500 HFD.” But
you do not need to attach a statement if
only Exception 2 and one other exception apply.
More than one distribution. If you (or
your spouse if filing jointly) received
more than one distribution, figure the
taxable amount of each distribution and
enter the total of the taxable amounts on

line 15b. Enter the total amount of those
distributions on line 15a.
You may have to pay an addi
tional tax if (a) you received an
CAUTION early
distribution from your
IRA and the total wasn't rolled over, or
(b) you were born before July 1, 1945,
and received less than the minimum re
quired distribution from your tradition
al, SEP, and SIMPLE IRAs. See the in
structions for line 59 for details.

!

More information. For more information about IRAs, see Pub. 590-A and
Pub. 590-B.

Lines 16a and 16b
Pensions and Annuities
You should receive a Form 1099-R
showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in
box 1 of Form 1099-R. Pension and annuity payments include distributions
from 401(k), 403(b), and governmental
457(b) plans. Rollovers and lump-sum
distributions are explained later. Do not
include the following payments on lines
16a and 16b. Instead, report them on
line 7.
Disability pensions received before
you reach the minimum retirement age
set by your employer.
Corrective distributions (including
any earnings) of excess salary deferrals
or excess contributions to retirement
plans. The plan must advise you of the
year(s) the distributions are includible in
income.
Attach Form(s) 1099R to Form

TIP 1040 if any federal income tax
was withheld.
Fully Taxable Pensions and
Annuities
Your payments are fully taxable if (a)
you didn't contribute to the cost (see
Cost, later) of your pension or annuity,
or (b) you got your entire cost back tax
free before 2016. But see Insurance Pre
miums for Retired Public Safety Offi
cers, later. If your pension or annuity is
fully taxable, enter the total pension or
annuity payments (from Form(s)
1099-R, box 1) on line 16b; do not make
an entry on line 16a.

Need more information or forms? Visit IRS.gov.

-26-

Fully taxable pensions and annuities
also include military retirement pay
shown on Form 1099-R. For details on
military disability pensions, see Pub.
525. If you received a Form
RRB-1099-R, see Pub. 575 to find out
how to report your benefits.
Partially Taxable Pensions and
Annuities
Enter the total pension or annuity payments (from Form 1099-R, box 1) on
line 16a. If your Form 1099-R doesn't
show the taxable amount, you must use
the General Rule explained in Pub. 939
to figure the taxable part to enter on
line 16b. But if your annuity starting
date (defined later) was after July 1,
1986, see Simplified Method, later, to
find out if you must use that method to
figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $1,000 fee. For
details, see Pub. 939.
If your Form 1099-R shows a taxable
amount, you can report that amount on
line 16b. But you may be able to report a
lower taxable amount by using the General Rule or the Simplified Method or if
the exclusion for retired public safety officers, discussed next, applies.
Insurance Premiums for Retired
Public Safety Officers
If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue
squad or ambulance crew), you can elect
to exclude from income distributions
made from your eligible retirement plan
that are used to pay the premiums for
coverage by an accident or health plan
or a long-term care insurance contract.
You can do this only if you retired because of disability or because you
reached normal retirement age. The premiums can be for coverage for you, your
spouse, or dependents. The distribution
must be from a plan maintained by the
employer from which you retired as a
public safety officer. Also, the distribution must be made directly from the plan
to the provider of the accident or health
plan or long-term care insurance contract. You can exclude from income the
smaller of the amount of the premiums
or $3,000. You can make this election

2016 Form 1040—Lines 16b Through 20b
only for amounts that would otherwise
be included in your income.
An eligible retirement plan is a governmental plan that is a qualified trust or
a section 403(a), 403(b), or 457(b) plan.
If you make this election, reduce the
otherwise taxable amount of your pension or annuity by the amount excluded.
The amount shown in box 2a of Form
1099-R doesn't reflect the exclusion. Report your total distributions on line 16a
and the taxable amount on line 16b. Enter “PSO” next to line 16b.
If you are retired on disability and reporting your disability pension on line 7,
include only the taxable amount on that
line and enter “PSO” and the amount excluded on the dotted line next to line 7.
Simplified Method
You must use the Simplified Method if
either of the following applies.
1. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.
2. Your annuity starting date was after November 18, 1996, and both of the
following apply.
a. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.
b. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was
fewer than 5. See Pub. 575 for the definition of guaranteed payments.
If you must use the Simplified Method, complete the Simplified Method
Worksheet in these instructions to figure
the taxable part of your pension or annuity. For more details on the Simplified
Method, see Pub. 575 (or Pub. 721 for
U.S. Civil Service retirement benefits).
If you received U.S. Civil Serv
ice retirement benefits and you
CAUTION chose the alternative annuity
option, see Pub. 721 to figure the taxa
ble part of your annuity. Do not use the
Simplified Method Worksheet in these
instructions.

!

Annuity Starting Date
Your annuity starting date is the later of
the first day of the first period for which
you received a payment or the date the
plan's obligations became fixed.

Age (or Combined Ages) at
Annuity Starting Date

Lump-Sum Distributions

If you are the retiree, use your age on
the annuity starting date. If you are the
survivor of a retiree, use the retiree's age
on his or her annuity starting date. But if
your annuity starting date was after 1997
and the payments are for your life and
that of your beneficiary, use your combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there
is more than one beneficiary, see Pub.
575 or Pub. 721 to figure each beneficiary's taxable amount.

If you received a lump-sum distribution
from a profit-sharing or retirement plan,
your Form 1099-R should have the "Total distribution" box in box 2b checked.
You may owe an additional tax if you
received an early distribution from a
qualified retirement plan and the total
amount wasn't rolled over in a qualified
rollover. For details, see the instructions
for line 59.
Enter the total distribution on
line 16a and the taxable part on line 16b.
For details, see Pub. 575.
If you or the plan participant

TIP was born before January 2,

Cost
Your cost is generally your net investment in the plan as of the annuity starting date. It doesn't include pre-tax contributions. Your net investment should
be shown in box 9b of Form 1099-R for
the first year you received payments
from the plan.
Rollovers
Generally, a qualified rollover is a
tax-free distribution of cash or other assets from one retirement plan that is
contributed to another plan within 60
days of receiving the distribution. However, a qualified rollover to a Roth IRA
or a designated Roth account is generally not a tax-free distribution. Use lines
16a and 16b to report a qualified rollover, including a direct rollover, from
one qualified employer's plan to another
or to an IRA or SEP.
Enter on line 16a the distribution
from Form 1099-R, box 1. From this
amount, subtract any contributions (usually shown in box 5) that were taxable to
you when made. From that result, subtract the amount of the qualified rollover. Enter the remaining amount on
line 16b. If the remaining amount is zero
and you have no other distribution to report on line 16b, enter zero on line 16b.
Also, enter "Rollover" next to line 16b.
See Pub. 575 for more details on rollovers, including special rules that apply
to rollovers from designated Roth accounts, partial rollovers of property, and
distributions under qualified domestic
relations orders.

1936, you could pay less tax on
the distribution. See Form 4972.

Line 19
Unemployment
Compensation
You should receive a Form 1099-G
showing in box 1 the total unemployment compensation paid to you in 2016.
Report this amount on line 19. However,
if you made contributions to a governmental unemployment compensation
program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you
report on line 19 by those contributions.
If you are itemizing deductions, see the
instructions on Form 1099-G.
If you received an overpayment of
unemployment compensation in 2016
and you repaid any of it in 2016, subtract the amount you repaid from the total amount you received. Enter the result
on line 19. Also, enter “Repaid” and the
amount you repaid on the dotted line
next to line 19. If, in 2016, you repaid
unemployment compensation that you
included in gross income in an earlier
year, you can deduct the amount repaid
on Schedule A, line 23. But if you repaid more than $3,000, see Repayments
in Pub. 525 for details on how to report
the repayment.

Lines 20a and 20b
Social Security Benefits
You should receive a Form SSA-1099
showing in box 3 the total social security benefits paid to you. Box 4 will show

-27-

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 16a and 16b
Keep for Your Records

Simplified Method Worksheet—Lines 16a and 16b
Before you begin:

If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include
any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
More than one pension or annuity. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter
the total of the taxable parts on Form 1040, line 16b. Enter the total pension or annuity payments received in 2016 on Form 1040, line 16a.
1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
line 16a

. .

1.

. . . . . .

8.

9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form
1040, line 16b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from
Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers
before entering an amount on line 16b . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . . 2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4
of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has
changed). Otherwise, go to line 3.
3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate
number from Table 2 below . . . . . . . . . . . . . . . . . . . . . 3.
4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . 4.
5. Multiply line 4 by the number of months for which this year’s payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this
worksheet last year, enter the amount from line 10 of last year’s worksheet . . . . . . 6.
7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . .

10. Was your annuity starting date before 1987?
Yes.
No.

STOP

Do not complete the rest of this worksheet.

Add lines 6 and 8. This is the amount you have recovered tax free through 2016. You will need this
number if you need to fill out this worksheet next year . . . . . . . . . . . . . . .

. . 10.

11. Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won’t have to complete this
worksheet next year. The payments you receive next year will generally be fully taxable . . . . . .

. . 11.

Table 1 for Line 3 Above
IF the age at annuity starting
date was . . .
55 or under
56–60
61–65
66–70
71 or older

AND your annuity starting date was—
before November 19, 1996,
after November 18, 1996,
enter on line 3 . . .
enter on line 3 . . .
300
360
260
310
240
260
170
210
120
160
Table 2 for Line 3 Above

IF the combined ages at annuity
starting date were . . .
110 or under
111–120
121–130
131–140
141 or older

Need more information or forms? Visit IRS.gov.

THEN enter on line 3 . . .
410
360
310
260
210

-28-

2016 Form 1040—Lines 20b and 21
the amount of any benefits you repaid in
2016. If you received railroad retirement
benefits treated as social security, you
should receive a Form RRB-1099.

Line 21

Use the Social Security Benefits
Worksheet in these instructions to see if
any of your benefits are taxable.
Exception. Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.
You made contributions to a traditional IRA for 2016 and you or your
spouse were covered by a retirement
plan at work or through self-employment. Instead, use the worksheets in
Pub. 590-A to see if any of your social
security benefits are taxable and to figure your IRA deduction.
You repaid any benefits in 2016
and your total repayments (box 4) were
more than your total benefits for 2016
(box 3). None of your benefits are taxable for 2016. Also, you may be able to
take an itemized deduction or a credit
for part of the excess repayments if they
were for benefits you included in gross
income in an earlier year. For more details, see Pub. 915.
You file Form 2555, 2555-EZ,
4563, or 8815, or you exclude employer-provided adoption benefits or income
from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.

Do not report on this line any
income from selfemployment
CAUTION or fees received as a notary
public. Instead, you must use Sched
ule C, CEZ, or F, even if you do not
have any business expenses. Also, do not
report on line 21 any nonemployee com
pensation shown on Form 1099MISC
(unless it isn't selfemployment income,
such as income from a hobby or a
sporadic activity). Instead, see the in
structions on Form 1099MISC to find
out where to report that income.

Benefits for earlier year re-

TIP ceived in 2016? If any of your
benefits are taxable for 2016
and they include a lumpsum benefit
payment that was for an earlier year,
you may be able to reduce the taxable
amount. See Lump-Sum Election in
Pub. 915 for details.
Social security information. Social security beneficiaries can now get a variety of information from the SSA website
with a my Social Security account, including getting a replacement Form
SSA‐1099 if needed. For more information and to set up an account, go to
www.socialsecurity.gov/myaccount.
Form RRB1099. If you need a replacement Form RRB-1099, call the
Railroad
Retirement
Board
at
1-877-772-5772 or go to www.rrb.gov.

Attach Form(s) W2G to Form

TIP 1040 if any federal income tax
was withheld.

Other Income

!

Taxable income. Use line 21 to report
any taxable income not reported elsewhere on your return or other schedules.
List the type and amount of income. If
necessary, include a statement showing
the required information. For more details, see Miscellaneous Income in Pub.
525.
Examples of income to report on
line 21 include the following.
Most prizes and awards. But see
Olympic and Paralympic medals and
USOC prize money, later.
Jury duty pay. Also see the instructions for line 36.
Alaska Permanent Fund dividends.
Reimbursements or other amounts
received for items deducted in an earlier
year, such as medical expenses, real estate taxes, general sales taxes, or home
mortgage interest. See Recoveries in
Pub. 525 for details on how to figure the
amount to report.
Income from the rental of personal
property if you engaged in the rental for
profit but were not in the business of
renting such property. Also see the instructions for line 36.
Income from an activity not engaged in for profit. See Pub. 535.
Amounts deemed to be income
from a health savings account (HSA) because you didn't remain an eligible individual during the testing period. See
Form 8889, Part III.
Gambling winnings, including lotteries, raffles, a lump-sum payment from
the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for
Schedule A, line 28.

-29-

Reemployment trade adjustment
assistance (RTAA) payments. These
payments should be shown in box 5 of
Form 1099-G.
Loss on certain corrective distributions of excess deferrals. See Retirement
Plan Contributions in Pub. 525.
Dividends on insurance policies if
they exceed the total of all net premiums
you paid for the contract.
Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible
personal property. See Fractional Inter
est in Tangible Personal Property in
Pub. 526. Interest and an additional 10%
tax apply to the amount of the recapture.
See the instructions for line 62.
Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property
within 3 years of the contribution. See
Recapture if no exempt use in Pub. 526.
Canceled debts. These amounts
may be shown in box 2 of Form 1099-C.
However, part or all of your income
from the cancellation of debt may be
nontaxable. See Pub. 4681 or go to
IRS.gov and enter “canceled debt” or
“foreclosure” in the search box.
Taxable part of disaster relief payments. See Pub. 525 to figure the taxable part, if any. If any of your disaster
relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable
part.
Taxable distributions from a Coverdell education savings account (ESA)
or a qualified tuition program (QTP).
Distributions from these accounts may
be taxable if (a) they are more than the
qualified higher education expenses of
the designated beneficiary in 2016, and
(b) they were not included in a qualified
rollover. See Pub. 970. Nontaxable distributions from these accounts, including
rollovers, do not have to be reported on
Form 1040.
You may have to pay an addi
tional tax if you received a tax
CAUTION able distribution from a Cover
dell ESA or a QTP. See the Instructions
for Form 5329.

!

Taxable distributions from a health
savings account (HSA) or an Archer

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 20a and 20b

Social Security Benefits Worksheet—Lines 20a and 20b
Before you begin:

1.
2.
3.
4.
5.
6.
7.

Keep for Your Records

Complete Form 1040, lines 21 and 23 through 32, if they apply to you.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for
line 36).
If you are married filing separately and you lived apart from your spouse for all of 2016, enter “D” to
the right of the word “benefits” on line 20a. If you do not, you may get a math error notice from the
IRS.
Be sure you have read the Exception in the line 20a and 20b instructions to see if you can use this
worksheet instead of a publication to find out if any of your benefits are taxable.

Enter the total amount from box 5 of all your Forms SSA1099 and
Forms RRB1099. Also, enter this amount on Form 1040, line 20a . . . . 1.
Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19,
and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount, if any, from Form 1040, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount on line 6 less than the amount on line 5?
No.
None of your social security benefits are taxable. Enter -0- on Form 1040,
STOP
line 20b.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9.

10.
11.
12.
13.
14.
15.
16.
17.
18.

If you are:
Married filing jointly, enter $32,000
Single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2016,
enter $25,000
...............
Married filing separately and you lived with your spouse at any time
in 2016, skip lines 8 through 15; multiply line 7 by 85% (0.85) and
enter the result on line 16. Then, go to line 17
Is the amount on line 8 less than the amount on line 7?
No.
None of your social security benefits are taxable. Enter -0- on Form 1040,
STOP
line 20b. If you are married filing separately and you lived apart from your
spouse for all of 2016, be sure you entered “D” to the right of the word
“benefits” on line 20a.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying
widow(er), or married filing separately and you lived apart from your spouse for all
of 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040, line 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TIP

2.
3.
4.
5.
6.

7.

8.

9.

10.
11.
12.
13.
14.
15.
16.
17.
18.

If any of your benefits are taxable for 2016 and they include a lumpsum benefit payment that was for an earlier
year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

Need more information or forms? Visit IRS.gov.

-30-

2016 Form 1040—Lines 21 Through 24
MSA. Distributions from these accounts
may be taxable if (a) they are more than
the unreimbursed qualified medical expenses of the account beneficiary or account holder in 2016, and (b) they were
not included in a qualified rollover. See
Pub. 969.
You may have to pay an addi
tional tax if you received a tax
CAUTION able distribution from an HSA
or an Archer MSA. See the Instructions
for Form 8889 for HSAs or the Instruc
tions for Form 8853 for Archer MSAs.

!

Taxable distributions from an
ABLE account. Distributions from this
type of account may be taxable if (a)
they are more than the designated beneficiary's qualified disability expenses,
and (b) they were not included in a
qualified rollover. Enter “ABLE” and
the taxable amount on the dotted line
next to line 21. See Pub. 907 for more
information.
You may have to pay an addi
tional tax if you received a tax
CAUTION able distribution from an ABLE
account. See the Instructions for Form
5329.

!

Nontaxable income. Do not report any
nontaxable income on line 21. Examples
of nontaxable income include the following.
Child support.
Payments you received to help you
pay your mortgage loan under the HFA
Hardest Hit Fund or the Emergency
Homeowners' Loan Program or similar
state program.
Any Pay-for-Performance Success
Payments that reduce the principal balance of your home mortgage under the
Home Affordable Modification Program.
Life insurance proceeds received
because of someone's death (other than
from certain employer-owned life insurance contracts).
Gifts and bequests. However, if
you received a gift or bequest from a
foreign person of more than $15,671,
you may have to report information
about it on Form 3520, Part IV. See the
Instructions for Form 3520.
Net operating loss (NOL) deduction.
Include on line 21 any NOL deduction
from an earlier year. Subtract it from
any income on line 21 and enter the result. If the result is less than zero, enter

it in parentheses. On the dotted line next
to line 21, enter “NOL” and show the
amount of the deduction in parentheses.
See Pub. 536 for details.
Medicaid waiver payments to care
provider. Certain Medicaid waiver
payments you received for caring for
someone living in your home with you
may be nontaxable. If these payments
were incorrectly reported to you in
box 1 of Form(s) W-2, and you can't get
a corrected Form W-2, include the
amount on line 7. On line 21, subtract
the nontaxable amount of the payments
from any income on line 21 and enter
the result. If the result is less than zero,
enter it in parentheses. Enter “Notice
2014-7” and the nontaxable amount on
the dotted line next to line 21. For more
information about these payments, see
Pub. 525.
Olympic and Paralympic medals and
USOC prize money. The value of
Olympic and Paralympic medals and the
amount of United States Olympic Committee prize money you receive on account of your participation in the Olympic or Paralympic Games may be
nontaxable. These amounts should be reported to you in box 3 of Form
1099-MISC. To see if these amounts are
nontaxable, first figure your adjusted
gross income including the amount of
your medals and prize money. If your
adjusted gross income is not more than
$1,000,000 ($500,000 if married filing
separately), these amounts are nontaxable and you should include the amount
in box 3 of Form 1099-MISC on line 21,
then subtract it by including it on line 36
along with any other write-in adjustments. On the dotted line next to line 36,
enter the nontaxable amount and identify as “USOC.”

Qualified expenses include ordinary
and necessary expenses paid:
For professional development
courses you have taken related to the
curriculum you teach or to the students
you teach, or
In connection with books, supplies, equipment (including computer
equipment, software, and services), and
other materials used in the classroom.
An ordinary expense is one that is
common and accepted in your educational field. A necessary expense is one
that is helpful and appropriate for your
profession as an educator. An expense
does not have to be required to be considered necessary.
Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or
physical education.
You must reduce your qualified expenses by the following amounts.
Excludable U.S. series EE and I
savings bond interest from Form 8815.
Nontaxable qualified tuition program earnings or distributions.
Any nontaxable distribution of
Coverdell education savings account
earnings.
Any reimbursements you received
for these expenses that were not reported
to you in box 1 of your Form W-2.
For more details, use Tax Topic 458
or see Pub. 529.

Adjusted Gross
Income

Line 24

Line 23
Educator Expenses
If you were an eligible educator in 2016,
you can deduct on line 23 up to $250 of
qualified expenses you paid in 2016. If
you and your spouse are filing jointly
and both of you were eligible educators,

-31-

the maximum deduction is $500. However, neither spouse can deduct more
than $250 of his or her qualified expenses on line 23. You may be able to deduct expenses that are more than the
$250 (or $500) limit on Schedule A,
line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who
worked in a school for at least 900 hours
during a school year.

Certain Business Expenses
of Reservists, Performing
Artists, and Fee-Basis
Government Officials
Include the following deductions on
line 24.
Certain business expenses of National Guard and reserve members who

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 24 Through 29

Self-Employed Health Insurance Deduction Worksheet—Line 29
Before you begin:

Keep for Your Records

If, during 2016, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA
(ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation
pension payee, see the Instructions for Form 8885 to figure the amount to enter on line 1 of this
worksheet.
Be sure you have read the Exceptions in the instructions for this line to see if you can use this
worksheet instead of Pub. 535 to figure your deduction.

1. Enter the total amount paid in 2016 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2016 for you, your
spouse, and your dependents. Your insurance can also cover your child who was under age 27 at
the end of 2016, even if the child wasn't your dependent. But do not include amounts for any month
you were eligible to participate in an employer-sponsored health plan or amounts paid from
retirement plan distributions that were nontaxable because you are a retired public safety
officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your net profit* and any other earned income** from the business under which the insurance
plan is established, minus any deductions on Form 1040, lines 27 and 28. Do not include
Conservation Reserve Program payments exempt from self-employment tax . . . . . . . . . . . . . . . . . . . 2.
3. Selfemployed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Form 1040, line 29. Do not include this amount in figuring any medical expense deduction on
Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
*If you used either optional method to figure your net earnings from selfemployment, do not enter your net profit. Instead, enter the
amount from Schedule SE, Section B, line 4b.
**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include
capital gain income. If you were a morethan2% shareholder in the S corporation under which the insurance plan is established, earned
income is your Medicare wages (box 5 of Form W2) from that corporation.

traveled more than 100 miles from home
to perform services as a National Guard
or reserve member.
Performing-arts-related expenses
as a qualified performing artist.
Business expenses of fee-basis
state or local government officials.

your new workplace must be at least 50
miles farther from your old home than
your old home was from your old workplace. If you had no former workplace,
your new workplace must be at least 50
miles from your old home. Use Tax
Topic 455 or see Form 3903.

See Pub. 560 or, if you were a minister,
Pub. 517.

For more details, see Form 2106 or
2106-EZ.

Line 27

You may be able to deduct the amount
you paid for health insurance for yourself, your spouse, and your dependents.
The insurance can also cover your child
who was under age 27 at the end of
2016, even if the child wasn't your dependent. A child includes your son,
daughter, stepchild, adopted child, or
foster child (defined in the line 6c instructions).

Line 25
Health Savings Account
(HSA) Deduction
You may be able to take this deduction
if contributions (other than employer
contributions, rollovers, and qualified
HSA funding distributions from an IRA)
were made to your HSA for 2016. See
Form 8889.

Line 26
Moving Expenses
If you moved in connection with your
job or business or started a new job, you
may be able to take this deduction. But

Deductible Part of
Self-Employment Tax
If you were self-employed and owe
self-employment tax, fill in Schedule SE
to figure the amount of your deduction.
If you completed Section A of Schedule SE, the deductible part of your
self-employment tax is on line 6. If you
completed Section B of Schedule SE, it
is on line 13.

Line 28
Self-Employed SEP,
SIMPLE, and Qualified Plans
If you were self-employed or a partner,
you may be able to take this deduction.

Need more information or forms? Visit IRS.gov.

-32-

Line 29
Self-Employed Health
Insurance Deduction

One of the following statements must
be true.
You were self-employed and had a
net profit for the year reported on
Schedule C, C-EZ, or F.
You were a partner with net earnings from self-employment.
You used one of the optional
methods to figure your net earnings
from self-employment on Schedule SE.

2016 Form 1040—Lines 29 Through 32
You received wages in 2016 from
an S corporation in which you were a
more-than-2% shareholder. Health insurance premiums paid or reimbursed by
the S corporation are shown as wages on
Form W-2.
The insurance plan must be established under your business. Your personal
services must have been a material income-producing factor in the business.
If you are filing Schedule C, C-EZ, or F,
the policy can be either in your name or
in the name of the business.
If you are a partner, the policy can be
either in your name or in the name of the
partnership. You can either pay the premiums yourself or your partnership can
pay them and report them as guaranteed
payments. If the policy is in your name
and you pay the premiums yourself, the
partnership must reimburse you and report the premiums as guaranteed payments.
If you are a more-than-2% shareholder in an S corporation, the policy can be
either in your name or in the name of the
S corporation. You can either pay the
premiums yourself or the S corporation
can pay them and report them as wages.
If the policy is in your name and you
pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form
W-2 in 2016 and you also report the premium payments or reimbursements as
wages on Form 1040, line 7.
But if you were also eligible to participate in any subsidized health plan
maintained by your or your spouse's employer for any month or part of a month
in 2016, amounts paid for health insurance coverage for that month can't be
used to figure the deduction. Also, if
you were eligible for any month or part
of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your
child who was under age 27 at the end
of 2016, do not use amounts paid for
coverage for that month to figure the deduction.
Example. If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from
September 30 through December 31,
you can't use amounts paid for health in-

surance coverage for September through
December to figure your deduction.

Line 32

Medicare premiums you voluntarily
pay to obtain insurance in your name
that is similar to qualifying private
health insurance can be used to figure
the deduction. Amounts paid for health
insurance coverage from retirement plan
distributions that were nontaxable because you are a retired public safety officer can't be used to figure the deduction.

IRA Deduction

For more details, see Pub. 535.
If you qualify to take the deduction,
use the Self-Employed Health Insurance
Deduction Worksheet to figure the
amount you can deduct.
Exceptions. Use Pub. 535 instead of
the Self-Employed Health Insurance Deduction Worksheet in these instructions
to figure your deduction if any of the
following applies.
You had more than one source of
income subject to self-employment tax.
You file Form 2555 or 2555-EZ.
You are using amounts paid for
qualified long-term care insurance to
figure the deduction.
Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax
credit were made or you are claiming
the premium tax credit.

Line 30
Penalty on Early Withdrawal
of Savings
The Form 1099-INT or Form 1099-OID
you received will show the amount of
any penalty you were charged.

Lines 31a and 31b
Alimony Paid
If you made payments to or for your
spouse or former spouse under a divorce
or separation instrument, you may be
able to take this deduction. Use Tax
Topic 452 or see Pub. 504.

-33-

If you made any nondeductible

TIP contributions to a traditional
individual retirement arrange
ment (IRA) for 2016, you must report
them on Form 8606.
If you made contributions to a traditional IRA for 2016, you may be able to take
an IRA deduction. But you, or your
spouse if filing a joint return, must have
had earned income to do so. For IRA
purposes, earned income includes alimony and separate maintenance payments
reported on line 11. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat
pay you received. If you were self-employed, earned income is generally your
net earnings from self-employment if
your personal services were a material
income-producing factor. For more details, see Pub. 590-A. A statement
should be sent to you by May 31, 2017,
that shows all contributions to your traditional IRA for 2016.
Use the IRA Deduction Worksheet to
figure the amount, if any, of your IRA
deduction. But read the following
11-item list before you fill in the worksheet.
1. If you were age 701 2 or older at
the end of 2016, you can't deduct any
contributions made to your traditional
IRA for 2016 or treat them as nondeductible contributions.
2. You can't deduct contributions to
a Roth IRA. But you may be able to take
the retirement savings contributions
credit (saver's credit). See the instructions for line 51.
3. If you are filing a joint return and
you or your spouse made contributions
to both a traditional IRA and a Roth IRA
for 2016, do not use the IRA Deduction
Worksheet in these instructions. Instead,
see Pub. 590-A to figure the amount, if
any, of your IRA deduction.
4. You can't deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts
aren't included as income in box 1 of
your Form W-2. But you may be able to
take the retirement savings contributions
credit. See the instructions for line 51.

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Line 32
5. If you made contributions to your
IRA in 2016 that you deducted for 2015,
do not include them in the worksheet.
6. If you received income from a
nonqualified deferred compensation
plan or nongovernmental section 457
plan that is included in box 1 of your
Form W-2, or in box 7 of Form
1099-MISC, do not include that income
on line 8 of the worksheet. The income
should be shown in (a) box 11 of your
Form W-2, (b) box 12 of your Form
W-2 with code Z, or (c) box 15b of
Form 1099-MISC. If it isn't, contact
your employer or the payer for the
amount of the income.
7. You must file a joint return to deduct contributions to your spouse's IRA.
Enter the total IRA deduction for you
and your spouse on line 32.
8. Do not include qualified rollover
contributions in figuring your deduction.
Instead, see the instructions for lines 15a
and 15b.
9. Do not include trustees' fees that
were billed separately and paid by you
for your IRA. These fees can be deducted only as an itemized deduction on
Schedule A.
10. Do not include any repayments of
qualified reservist distributions. You

can't deduct them. For information on
how to report these repayments, see
Qualified reservist repayments in Pub.
590-A.
11. If the total of your IRA deduction
on line 32 plus any nondeductible contribution to your traditional IRAs shown
on Form 8606 is less than your total traditional IRA contributions for 2016, see
Pub. 590-A for special rules.
By April 1 of the year after the

TIP year in which you turn age 701 2,
you must start taking minimum
required distributions from your tradi
tional IRA. If you do not, you may have
to pay a 50% additional tax on the
amount that should have been distrib
uted. For details, including how to fig
ure the minimum required distribution,
see Pub. 590B.
Were You Covered by a
Retirement Plan?
If you were covered by a retirement plan
(qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE,
etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still
make contributions to an IRA even if

Need more information or forms? Visit IRS.gov.

-34-

you can't deduct them. In any case, the
income earned on your IRA contributions isn't taxed until it is paid to you.
The “Retirement plan” box in box 13
of your Form W-2 should be checked if
you were covered by a plan at work
even if you were not vested in the plan.
You are also covered by a plan if you
were self-employed and had a SEP,
SIMPLE, or qualified retirement plan.
If you were covered by a retirement
plan and you file Form 2555, 2555-EZ,
or 8815, or you exclude employer-provided adoption benefits, see Pub. 590-A to
figure the amount, if any, of your IRA
deduction.
Married persons filing separately. If
you were not covered by a retirement
plan but your spouse was, you are considered covered by a plan unless you
lived apart from your spouse for all of
2016.
You may be able to take the re

TIP tirement savings contributions
credit. See the line 51 instruc
tions.

2016 Form 1040—Line 32

IRA Deduction Worksheet—Line 32

Keep for Your Records

If you were age 701 2 or older at the end of 2016, you can't deduct any contributions made to your traditional IRA or treat
them as nondeductible contributions. Do not complete this worksheet for anyone age 701 2 or older at the end of 2016. If
CAUTION you are married filing jointly and only one spouse was under age 701 2 at the end of 2016, complete this worksheet only for
that spouse.

!

Before you begin:

1a.
b.

2.

3.
4.
5.
6.

Be sure you have read the 11-item list in the instructions for this line. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).
If you are married filing separately and you lived apart from your spouse for all of 2016, enter “D” on the dotted
line next to Form 1040, line 32. If you do not, you may get a math error notice from the IRS.
Your IRA
Spouse's IRA
Were you covered by a retirement plan (see Were You Covered by a
Retirement Plan?)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.
Yes
No
If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . 1b.
Yes
No

Next. If you checked “No” on line 1a (and “No” on line 1b if married filing
jointly), skip lines 2 through 6, enter the applicable amount below on line 7a
(and line 7b if applicable), and go to line 8.
$5,500, if under age 50 at the end of 2016.
$6,500, if age 50 or older but under age 701 2 at the end of 2016.
Otherwise, go to line 2.
Enter the amount shown below that applies to you.
Single, head of household, or married filing separately and you lived
apart from your spouse for all of 2016, enter $71,000.
Qualifying widow(er), enter $118,000.
Married filing jointly, enter $118,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $194,000 for the person who wasn't
covered by a plan.
Married filing separately and you lived with your spouse at any time in
2016, enter $10,000.
Enter the amount from Form 1040, line 22 . . . . . . .
3.
Enter the total of the amounts from Form 1040, lines
23 through 31a, plus any write-in adjustments you
entered on the dotted line next to line 36 . . . . . . . . .
4.
Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount on line 5 less than the amount on line 2?
None of your IRA contributions are deductible. For details on
No.
STOP
nondeductible IRA contributions, see Form 8606.
Yes.

Subtract line 5 from line 2 in each column. Follow the instruction
below that applies to you.
If single, head of household, or married filing separately,
and the result is $10,000 or more, enter the applicable
amount below on line 7 for that column and go to line 8.
i. $5,500, if under age 50 at the end of 2016.
ii. $6,500, if age 50 or older but under age 701 2 at the
end of 2016.
If the result is less than $10,000, go to line 7.
If married filing jointly or qualifying widow(er), and the
result is $20,000 or more ($10,000 or more in the column
for the IRA of a person who wasn't covered by a
retirement plan), enter the applicable amount below on
line 7 for that column and go to line 8.
i. $5,500, if under age 50 at the end of 2016.
ii. $6,500 if age 50 or older but under age 701 2 at the
end of 2016.
Otherwise, go to line 7.

-35-

2a.

2b.

5a.

5b.

6a.

6b.

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Line 32

IRA Deduction Worksheet—Continued
Your IRA
7.

Spouse's IRA

Multiply lines 6a and 6b by the percentage below that applies to you. If the
result isn't a multiple of $10, increase it to the next multiple of $10 (for
example, increase $490.30 to $500). If the result is $200 or more, enter the
result. But if it is less than $200, enter $200.
Single, head of household, or married filing separately, multiply by 55%
(0.55) (or by 65% (0.65) in the column for the IRA of a person who is age
50 or older at the end of 2016).
Married filing jointly or qualifying widow(er), multiply by 27.5% (0.275)
(or by 32.5% (0.325) in the column for the IRA of a person who is age 50 or
older at the end of 2016). But if you checked “No” on either line 1a
or 1b, then in the column for the IRA of the person who wasn't covered by a
retirement plan, multiply by 55% (0.55) (or by 65% (0.65) if age 50 or
older at the end of 2016).

7a.

7b.

11.

Enter traditional IRA contributions made, or that will be made by April 18,
2017 for 2016 to your IRA on line 11a and to your spouse's IRA on
line 11b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11a.

11b.

12.

On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the
smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the
amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if
you want, you can deduct a smaller amount and treat the rest as a
nondeductible contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . . 12a.

12b.

8.

Enter the total of your (and your spouse's if filing
jointly):
Wages, salaries, tips, etc. Generally, this is the
amount reported in box 1 of Form W-2. Exceptions
are explained earlier in these instructions for line 32.
Alimony and separate maintenance payments
reported on Form 1040, line 11.
Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q.

8.

9.

Enter the earned income you (and your spouse if
filing jointly) received as a self-employed individual
or a partner. Generally, this is your (and your
spouse's if filing jointly) net earnings from
self-employment if your personal services were a
material income-producing factor, minus any
deductions on Form 1040, lines 27 and 28. If zero or
less, enter -0-. For more details, see Pub.
590-A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

10.

Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . .

10.

!

CAUTION

If married filing jointly and line 10 is less than $11,000 ($12,000 if
one spouse is age 50 or older at the end of 2016; $13,000 if both
spouses are age 50 or older at the end of 2016), stop here and use
the worksheet in Pub. 590A to figure your IRA deduction.

Need more information or forms? Visit IRS.gov.

-36-

2016 Form 1040—Line 33

Line 33
Student Loan Interest
Deduction
You can take this deduction only if all of
the following apply.
You paid interest in 2016 on a
qualified student loan (defined later).
Your filing status is any status except married filing separately.
Your modified adjusted gross income (AGI) is less than: $80,000 if single, head of household, or qualifying
widow(er); $160,000 if married filing
jointly. Use lines 2 through 4 of the
worksheet in these instructions to figure
your modified AGI.
You, or your spouse if filing jointly, aren't claimed as a dependent on
someone else's (such as your parent's)
2016 tax return.
Use the worksheet in these instructions to figure your student loan interest
deduction.

Exception. Use Pub. 970 instead of the
worksheet in these instructions to figure
your student loan interest deduction if
you file Form 2555, 2555-EZ, or 4563,
or you exclude income from sources
within Puerto Rico.
Qualified student loan. A qualified
student loan is any loan you took out to
pay the qualified higher education expenses for any of the following individuals who was an eligible student.
1. Yourself or your spouse.
2. Any person who was your dependent when the loan was taken out.
3. Any person you could have
claimed as a dependent for the year the
loan was taken out except that:
a. The person filed a joint return,
b. The person had gross income that
was equal to or more than the exemption
amount for that year ($4,050 for 2016),
or

c. You, or your spouse if filing
jointly, could be claimed as a dependent
on someone else's return.
However, a loan isn't a qualified student loan if (a) any of the proceeds were
used for other purposes, or (b) the loan
was from either a related person or a
person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For
details, see Pub. 970.
Qualified higher education expenses.
Qualified higher education expenses
generally include tuition, fees, room and
board, and related expenses such as
books and supplies. The expenses must
be for education in a degree, certificate,
or similar program at an eligible educational institution. An eligible educational institution includes most colleges,
universities, and certain vocational
schools. For details, see Pub. 970.

Student Loan Interest Deduction Worksheet—Line 33
Before you begin:

Keep for Your Records

Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).
Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub.
970 to figure your deduction.

1.

Enter the total interest you paid in 2016 on qualified student loans (see the instructions for line 33). Do not enter more
than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2.

Enter the amount from Form 1040, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3.

Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4.

Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5.

Enter the amount shown below for your filing status.
Single, head of household, or qualifying
widow(er)—$65,000
Married filing jointly—$130,000

6.

.............

5.

Is the amount on line 4 more than the amount on line 5?
No.

Skip lines 6 and 7, enter -0- on line 8, and go to line 9.

Yes. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7.

Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three
places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8.

Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

9.

Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on
Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on
Schedule A, C, E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

-37-

.

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 34 Through 39a

Line 34

Line 36

Tuition and Fees

Include in the total on line 36 any of the
following write-in adjustments. To find
out if you can take the deduction, see the
form or publication indicated. On the
dotted line next to line 36, enter the
amount of your deduction and identify it
as indicated.
Archer MSA deduction (see Form
8853). Identify as “MSA.”
Jury duty pay if you gave the pay
to your employer because your employer paid your salary while you served on
the jury. Identify as “Jury Pay.”
Deductible expenses related to income reported on line 21 from the rental
of personal property engaged in for profit. Identify as “PPR.”
Nontaxable amount of the value of
Olympic and Paralympic medals and
USOC prize money reported on line 21.
Identify as “USOC.”
Reforestation amortization and expenses (see Pub. 535). Identify as
“RFST.”
Repayment of supplemental unemployment benefits under the Trade Act
of 1974 (see Pub. 525). Identify as
“Sub-Pay TRA.”
Contributions to section 501(c)(18)
(D) pension plans (see Pub. 525). Identify as “501(c)(18)(D).”
Contributions by certain chaplains
to section 403(b) plans (see Pub. 517).
Identify as “403(b).”
Attorney fees and court costs for
actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions
(see Pub. 525). Identify as “UDC.”
Attorney fees and court costs you
paid in connection with an award from
the IRS for information you provided
that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income. Identify
as “WBF.”

If you paid qualified tuition and fees for
yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.
You may be able to take a cred

TIP it for your educational expenses
instead of a deduction. See the
instructions for lines 50 and 68 for de
tails.

Line 35
Domestic Production
Activities Deduction
You may be able to deduct up to 9% of
your qualified production activities income from the following activities.
1. Construction of real property performed in the United States.
2. Engineering or architectural services performed in the United States for
construction of real property in the United States.
3. Any lease, rental, license, sale,
exchange, or other disposition of:
a. Tangible personal property, computer software, and sound recordings
that you manufactured, produced, grew,
or extracted in whole or in significant
part in the United States,
b. Any qualified film you produced,
or
c. Electricity, natural gas, or potable
water you produced in the United States.
Your deduction may be reduced if
you had oil-related qualified production
activities income.
The deduction doesn't apply to income derived from:
The sale of food and beverages
you prepared at a retail establishment;
Property you leased, licensed, or
rented for use by any related person;
The transmission or distribution of
electricity, natural gas, or potable water;
or
The lease, rental, license, sale, exchange, or other disposition of land.

Line 37
If line 37 is less than zero, you may have
a net operating loss that you can carry to
another tax year. See the Instructions for
Form 1045 for details.

Line 39a
If you were born before January 2, 1952,
or were blind at the end of 2016, check
the appropriate box(es) on line 39a. If
you were married and checked the box
on Form 1040, line 6b, and your spouse
was born before January 2, 1952, or was
blind at the end of 2016, also check the
appropriate box(es) for your spouse. Be
sure to enter the total number of boxes
checked. Do not check any box(es) for
your spouse if your filing status is head
of household.
Death of spouse in 2016. If your
spouse was born before January 2, 1952,
but died in 2016 before reaching age 65,
do not check the box that says “Spouse
was born before January 2, 1952.”
A person is considered to reach age
65 on the day before his or her 65th
birthday.
Example. Your spouse was born on
February 14, 1951, and died on February
13, 2016. Your spouse is considered age
65 at the time of death. Check the appropriate box for your spouse on line 39a.
However, if your spouse died on February 12, 2016, your spouse isn't considered age 65. Do not check the box.
Death of taxpayer in 2016. If you are
preparing a return for someone who died
in 2016, see Pub. 501 before completing
line 39a.

Blindness
If you were not totally blind as of December 31, 2016, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:
You can't see better than 20/200 in
your better eye with glasses or contact
lenses, or
Your field of vision is 20 degrees
or less.
If your eye condition isn't likely to
improve beyond the conditions listed
above, you can get a statement certified
by your eye doctor (ophthalmologist or
optometrist) to this effect instead.
You must keep the statement for your
records.

For details, see Form 8903 and its instructions.

Need more information or forms? Visit IRS.gov.

Tax and Credits

-38-

2016 Form 1040—Lines 39b Through 42

Line 39b
If your filing status is married filing separately (box 3 is checked), and your
spouse itemizes deductions on his or her
return, check the box on line 39b. Also
check that box if you were a dual-status
alien. But if you were a dual-status alien
and you file a joint return with your
spouse who was a U.S. citizen or resident alien at the end of 2016 and you
and your spouse agree to be taxed on
your combined worldwide income, do
not check the box.

Line 40
Itemized Deductions or
Standard Deduction
In most cases, your federal income tax
will be less if you take the larger of your

itemized deductions or standard deduction.
Itemized Deductions
To figure your itemized deductions, fill
in Schedule A.
Standard Deduction
Most people can find their standard deduction by looking at the amounts listed
under “All others” to the left of line 40.
Exception 1—dependent. If you, or
your spouse if filing jointly, can be
claimed as a dependent on someone
else's 2016 return, use the Standard Deduction Worksheet for Dependents to
figure your standard deduction.
Exception 2—box on line 39a checked.
If you checked any box on line 39a, figure your standard deduction using the

Standard Deduction Worksheet for Dependents—Line 40

Standard Deduction Chart for People
Who Were Born Before January 2,
1952, or Were Blind.
Exception 3—box on line 39b
checked. If you checked the box on
line 39b, your standard deduction is
zero, even if you were born before January 2, 1952, or were blind.

Line 42
Exemptions
If the amount on line 38 is over
$155,650, use the Deduction for Exemptions Worksheet to figure your deduction for exemptions.

Keep for Your Records

Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
1.

Is your earned income* more than $700?
Yes. Add $350 to your earned income. Enter the total

...........................
No. Enter $1,050
2.
Enter the amount shown below for your filing status.
Single or married filing separately—$6,300
Married filing jointly—$12,600
...........................
Head of household—$9,300
3.
Standard deduction.
a. Enter the smaller of line 1 or line 2. If born after January 1, 1952, and not blind, stop here and
enter this amount on Form 1040, line 40. Otherwise, go to line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. If born before January 2, 1952, or blind, multiply the number on Form 1040, line 39a, by $1,250
($1,550 if single or head of household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Add lines 3a and 3b. Enter the total here and on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2.

3a.
3b.
3c.

* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It
also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form
1040, lines 7, 12, and 18, minus the amount, if any, on line 27.

-39-

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Line 40
Standard Deduction Chart for People Who Were Born Before January 2, 1952, or Were Blind
Do not use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.
Enter the number from the box on
Form 1040, line 39a . . . . . . . . . . . . . . . .

IF your filing
status is . . .

▶

!

CAUTION

AND the number in
the box above is . . .

Do not use the number of exemptions
from line 6d.

THEN your standard
deduction is . . .

Single

1
2

$7,850
9,400

Married filing jointly
or
Qualifying widow(er)

1
2
3
4

$13,850
15,100
16,350
17,600

Married filing separately

1
2
3
4

$7,550
8,800
10,050
11,300

Head of household

1
2

$10,850
12,400

Need more information or forms? Visit IRS.gov.

-40-

2016 Form 1040—Lines 42 and 44

Deduction for Exemptions Worksheet—Line 42
1.

Keep for Your Records

Is the amount on Form 1040, line 38, more than the amount shown on line 4 below for your filing status?
No.

STOP

Multiply $4,050 by the total number of exemptions claimed on Form 1040, line 6d, and enter the
result on line 42.

2.

Yes. Continue.
Multiply $4,050 by the total number of exemptions claimed on Form 1040, line 6d . . . . . . . . . 2.

3.

Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . 3.

4.

Enter the amount shown below for your filing status.
Single —$259,400
Married filing jointly or qualifying
widow(er)—$311,300
Married filing separately—$155,650
Head of household—$285,350
Subtract line 4 from line 3. If the result is more than $122,500

5.

. . . . 4.

STOP

6.

7.
8.
9.

($61,250 if married filing separately) ,
Enter -0- on
line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
Divide line 5 by $2,500 ($1,250 if married filing separately). If the
result isn't a whole number, increase it to the next higher whole
number (for example, increase .00004 to 1) . . . . . . . . . . . . . . . . . . . . . 6.
Multiply line 6 by 2% (0.02) and enter the result as a decimal (rounded to at least three
7.
places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 2 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
Deduction for exemptions. Subtract line 8 from line 2. Enter the result here and on Form
1040, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

Line 44
Tax
Include in the total on line 44 all of the
following taxes that apply.
Tax on your taxable income. Figure the tax using one of the methods described here.
Tax from Form(s) 8814 (relating to
the election to report child's interest or
dividends). Check the appropriate box.
Tax from Form 4972 (relating to
lump-sum distributions). Check the appropriate box.
Tax due to making a section 962
election (the election made by a domestic shareholder of a controlled foreign
corporation to be taxed at corporate
rates). See section 962 for details. Check
box c and enter the amount and “962” in
the space next to that box. Attach a
statement showing how you figured the
tax.

Recapture of an education credit.
You may owe this tax if you claimed an
education credit in an earlier year, and
either tax-free educational assistance or
a refund of qualified expenses was received in 2016 for the student. See Form
8863 for more details. Check box c and
enter the amount and “ECR” in the
space next to that box.
Any tax from Form 8621, line 16e,
relating to a section 1291 fund. Check
box c and enter the amount of the tax
and “1291TAX” in the space next to that
box.
Do you want the IRS to figure the
tax on your taxable income for you?
Yes. See chapter 30 of Pub. 17 for
details, including who is eligible and
what to do. If you have paid too much,
we will send you a refund. If you didn't
pay enough, we will send you a bill.
No. Use one of the following methods to figure your tax.

-41-

Tax Table or Tax Computation
Worksheet. If your taxable income is
less than $100,000, you must use the
Tax Table, later in these instructions, to
figure your tax. Be sure you use the correct column. If your taxable income is
$100,000 or more, use the Tax Computation Worksheet right after the Tax Table.
However, do not use the Tax Table or
Tax Computation Worksheet to figure
your tax if any of the following applies.
Form 8615. Form 8615 generally must
be used to figure the tax for any child
who had more than $2,100 of unearned
income, such as taxable interest, ordinary dividends, or capital gains (including
capital gain distributions), and who either:
1. Was under age 18 at the end of
2016,

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Line 44
2. Was age 18 at the end of 2016
and didn't have earned income that was
more than half of the child's support, or
3. Was a full-time student at least
age 19 but under age 24 at the end of
2016 and didn't have earned income that
was more than half of the child's support.
But if the child files a joint return for
2016 or if neither of the child's parents
was alive at the end of 2016, do not use
Form 8615 to figure the child's tax.
A child born on January 1, 1999, is
considered to be age 18 at the end of
2016; a child born on January 1, 1998, is
considered to be age 19 at the end of
2016; a child born on January 1, 1993, is
considered to be age 24 at the end of
2016.
Schedule D Tax Worksheet. If you
have to file Schedule D, and line 18 or

19 of Schedule D is more than zero, use
the Schedule D Tax Worksheet in the
Instructions for Schedule D to figure the
amount to enter on Form 1040, line 44.
But if you are filing Form 2555 or
2555-EZ, you must use the Foreign
Earned Income Tax Worksheet instead.
Qualified Dividends and Capital Gain
Tax Worksheet. Use the Qualified
Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you do
not have to use the Schedule D Tax
Worksheet and if any of the following
applies.
You reported qualified dividends
on Form 1040, line 9b.
You do not have to file Schedule D
and you reported capital gain distributions on Form 1040, line 13.

Need more information or forms? Visit IRS.gov.

-42-

You are filing Schedule D and
Schedule D, lines 15 and 16, are both
more than zero.
But if you are filing Form 2555 or
2555-EZ, you must use the Foreign
Earned Income Tax Worksheet instead.
Schedule J. If you had income from
farming or fishing (including certain
amounts received in connection with the
Exxon Valdez litigation), your tax may
be less if you choose to figure it using
income averaging on Schedule J.
Foreign Earned Income Tax Work
sheet. If you claimed the foreign earned
income exclusion, housing exclusion, or
housing deduction on Form 2555 or
2555-EZ, you must figure your tax using
the Foreign Earned Income Tax Worksheet.

2016 Form 1040—Line 44

Foreign Earned Income Tax Worksheet—Line 44

!

CAUTION

Keep for Your Records

If Form 1040, line 43, is zero, do not complete this worksheet.

1. Enter the amount from Form 1040, line 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or
Form 2555-EZ, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are
related to excluded income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Subtract line 2b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Add lines 1 and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet,
Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form
8615, whichever applies. See the instructions for line 44 to see which tax computation method
applies. (Do not use a second Foreign Earned Income Tax Worksheet to figure the tax on this
line.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the
Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on
Form 1040, line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.
2a.
b.
c.
3.

4.
5.
6.

*Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you
use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the
Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract
Form 1040, line 43, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If
the result is more than zero, that amount is your capital gain excess.
If you do not have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above.
These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for
Schedule D (Form 1040).

-43-

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Line 44

Qualified Dividends and Capital Gain Tax Worksheet—Line 44

Keep for Your Records

Before you begin:

1.
2.
3.

4.
5.
6.
7.
8.

9.
10.
11.
12.
13.
14.
15.

16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.

See the earlier instructions for line 44 to see if you can use this worksheet to figure your tax.
Before completing this worksheet, complete Form 1040 through line 43.
If you do not have to file Schedule D and you received capital gain distributions, be sure you checked
the box on line 13 of Form 1040.
Enter the amount from Form 1040, line 43. However, if you are filing Form
2555 or 2555-EZ (relating to foreign earned income), enter the amount from
line 3 of the Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . 1.
Enter the amount from Form 1040, line 9b* . . . . . . .
2.
Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or line 16 is
blank or a loss, enter -0-.
3.
No. Enter the amount from Form 1040,
line 13.
Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
If filing Form 4952 (used to figure investment
interest expense deduction), enter any amount from
line 4g of that form. Otherwise, enter -0- . . . . . . . . . .
5.
Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 6.
Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 7.
Enter:
$37,650 if single or married filing separately,
$75,300 if married filing jointly or qualifying widow(er),
. . . . . . . . . . . . . 8.
$50,400 if head of household.
Enter the smaller of line 1 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.
Subtract line 10 from line 9. This amount is taxed at 0% . . . . . . . . . . . . . . . . . .11.
Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.
Enter the amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.
Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14.
Enter:
$415,050 if single,
$233,475 if married filing separately,
. . . . . . . . . . . . . 15.
$466,950 if married filing jointly or qualifying widow(er),
$441,000 if head of household.
Enter the smaller of line 1 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16.
Add lines 7 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17.
Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . .18.
Enter the smaller of line 14 or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19.
Multiply line 19 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20.
Add lines 11 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21.
Subtract line 21 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22.
Multiply line 22 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax
Table to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24.
Add lines 20, 23, and 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25.
Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax
Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26.
Tax on all taxable income. Enter the smaller of line 25 or line 26. Also include this amount on
Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form
1040, line 44. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet . . . . . . . . . 27.

*If you are filing Form 2555 or 2555EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.

Need more information or forms? Visit IRS.gov.

-44-

2016 Form 1040—Lines 45 Through 49

Line 45

Line 46

Alternative Minimum Tax
(AMT)

Excess Advance Premium
Tax Credit Repayment

If you aren't sure whether you owe the
AMT, complete the Worksheet To See if
You Should Fill in Form 6251.
Exception. Fill in Form 6251 instead of
using the worksheet if you claimed or
received any of the following items.
Accelerated depreciation.
Tax-exempt interest from private
activity bonds.
Intangible drilling, circulation, research, experimental, or mining costs.
Amortization of pollution-control
facilities or depletion.
Income or (loss) from tax-shelter
farm activities, passive activities, partnerships, S corporations, or activities for
which you aren't at risk.
Income from long-term contracts
not figured using the percentage-of-completion method.
Interest paid on a home mortgage
not used to buy, build, or substantially
improve your home.
Investment interest expense reported on Form 4952.
Net operating loss deduction.
Alternative minimum tax adjustments from an estate, trust, electing
large partnership, or cooperative.
Section 1202 exclusion.
Stock by exercising an incentive
stock option and you didn't dispose of
the stock in the same year.
Any general business credit claimed on Form 3800 if either line 6 (in Part
I) or line 25 of Form 3800 is more than
zero.
Qualified electric vehicle credit.
Alternative fuel vehicle refueling
property tax.
Credit for prior year minimum tax.
Foreign tax credit.

The premium tax credit helps pay premiums for health insurance purchased from
the Marketplace. Eligible individuals
may have advance payments of the premium tax credit paid on their behalf directly to the insurance company. If you,
your spouse with whom you are filing a
joint return, or your dependent was enrolled in coverage purchased from the
Marketplace and advance payments of
the premium tax credit were made for
the coverage, complete Form 8962 to
reconcile (compare) the advance payments with your premium tax credit.
You (or whoever enrolled you) should
have received Form 1095-A from the
Marketplace with information about
your coverage and any advance credit
payments. If the advance credit payments were more than the premium tax
credit you can claim, the amount you
must repay will be shown on Form
8962, line 29. Enter that amount, if any,
on Form 1040, line 46.

Form 6251 should be filled in
for certain children who are
CAUTION under age 24 at the end of
2016. See the Instructions for Form
6251 for more information.

!

For help with the alternative minimum tax, go to IRS.gov/AMT.

You may have to repay excess advance payments of the premium tax
credit even if someone else enrolled
you, your spouse, or your dependent in
Marketplace coverage. In that case, another individual may have received the
Form 1095-A for the coverage. You
may also have to repay excess advance
payments of the premium tax credit if
you enrolled an individual in coverage
through the Marketplace, you do not
claim the individual as a dependent on
your return, and no one else claims that
individual as a dependent. For more information, see the Instructions for Form
8962.

Line 48
Foreign Tax Credit
If you paid income tax to a foreign
country or U.S. possession, you may be
able to take this credit. Generally, you
must complete and attach Form 1116 to
do so.
Exception. You do not have to complete Form 1116 to take this credit if all
of the following apply.
1. All of your foreign source gross
income was from interest and dividends
-45-

and all of that income and the foreign
tax paid on it were reported to you on
Form 1099-INT, Form 1099-DIV, or
Schedule K-1 (or substitute statement).
2. The total of your foreign taxes
wasn't more than $300 (not more than
$600 if married filing jointly).
3. You held the stock or bonds on
which the dividends or interest were
paid for at least 16 days and were not
obligated to pay these amounts to someone else.
4. You are not filing Form 4563 or
excluding income from sources within
Puerto Rico.
5. All of your foreign taxes were:
a. Legally owed and not eligible for
a refund or reduced tax rate under a tax
treaty, and
b. Paid to countries that are recognized by the United States and do not
support terrorism.
For more details on these requirements, see the Instructions for Form
1116.
Do you meet all five requirements
just listed?
Yes. Enter on line 48 the smaller of
(a) your total foreign taxes, or (b) the total of the amounts on Form 1040, lines
44 and 46.
No. See Form 1116 to find out if
you can take the credit and, if you can, if
you have to file Form 1116.

Line 49
Credit for Child and
Dependent Care Expenses
You may be able to take this credit if
you paid someone to care for:
Your qualifying child under age 13
whom you claim as your dependent,
Your disabled spouse or any other
disabled person who couldn't care for
himself or herself, or
Your child whom you couldn't
claim as a dependent because of the
rules for Children of divorced or separa
ted parents in the instructions for
line 6c.
For details, use Tax Topic 602 or see
Form 2441.

Need more information or forms? Visit IRS.gov.

Worksheet To See if You Should Fill in Form 6251—Line 45
Before you begin:

Keep for Your Records

Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of
using this worksheet.

1. Are you filing Schedule A?
No.

Skip lines 1 through 3; enter on line 4 the amount from Form 1040, line 38, and go to line 5.

Yes. Enter the amount from Form 1040, line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2. If you or your spouse was age 65 or older, enter the smaller of the amount on Schedule A, line 4, or 2.5% (0.025) of
the amount on Form 1040, line 38. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3. Enter the total of the amounts from Schedule A, lines 9 and 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4. Add lines 1 through 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5. Enter any tax refund from Form 1040, lines 10 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6. If you completed the Itemized Deductions Worksheet in the Instructions for Schedule A, enter the amount from
line 9 of that worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8. Subtract line 7 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9. Enter the amount shown below for your filing status.
Single or head of household—$53,900
Married filing jointly or qualifying widow(er)—$83,800
Married filing separately—$41,900

...........
9.

10. Is the amount on line 8 more than the amount on line 9?
No.

STOP

You do not need to fill in Form 6251. Do not complete the rest of this worksheet.

Yes. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Enter the amount shown below for your filing status.
Single or head of household—$119,700
Married filing jointly or qualifying widow(er)—$159,700
Married filing separately—$79,850

...........
11.

12. Is the amount on line 8 more than the amount on line 11?
No.

Enter -0-. Skip line 13. Enter on line 14 the amount from line 10, and go to line 15.

Yes. Subtract line 11 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Multiply line 12 by 25% (0.25) and enter the smaller of the result or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Add lines 10 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Is the amount on line 14 more than $186,300 ($93,150 if married filing separately)?
Yes.
No.

STOP

Fill in Form 6251 to see if you owe the alternative minimum tax.

Multiply line 14 by 26% (0.26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.

16. Add Form 1040, line 44 (minus any tax from Form 4972), and Form 1040, line 46. (If you used Schedule J to figure
your tax on Form 1040, line 44, refigure that tax without using Schedule J before including it in this
calculation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
Next. Is the amount on line 15 more than the amount on line 16?
Yes. Fill in Form 6251 to see if you owe the alternative minimum tax.
No.

You do not owe alternative minimum tax and do not need to fill out Form 6251. Leave line 45 blank.

Need more information or forms? Visit IRS.gov.

-46-

Line 50
Education Credits
If you (or your dependent) paid qualified
expenses in 2016 for yourself, your
spouse, or your dependent to enroll in or
attend an eligible educational institution,
you may be able to take an education
credit. See Form 8863 for details. However, you can't take an education credit
if any of the following applies.
You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2016
tax return.
Your filing status is married filing
separately.
The amount on Form 1040,
line 38, is $90,000 or more ($180,000 or
more if married filing jointly).
You are taking a deduction for tuition and fees on Form 1040, line 34, for
the same student.
You, or your spouse, were a nonresident alien for any part of 2016 unless
your filing status is married filing jointly.
You may be able to increase an education credit if the student chooses to in-

clude all or part of a Pell grant or certain
other scholarships or fellowships in income.
For more information, see Pub. 970,
the instructions for line 68, and IRS.gov/
EdCredit.

Line 51
Retirement Savings
Contributions Credit
(Saver's Credit)
You may be able to take this credit if
you, or your spouse if filing jointly,
made (a) contributions, other than rollover contributions, to a traditional or
Roth IRA (including a myRA); (b) elective deferrals to a 401(k) or 403(b) plan
(including designated Roth contributions) or to a governmental 457, SEP, or
SIMPLE plan; (c) voluntary employee
contributions to a qualified retirement
plan (including the federal Thrift Savings Plan); or (d) contributions to a
501(c)(18)(D) plan.

1. The amount on Form 1040,
line 38, is more than $30,750 ($46,125 if
head of household; $61,500 if married
filing jointly).
2. The person(s) who made the
qualified contribution or elective deferral (a) was born after January 1, 1999,
(b) is claimed as a dependent on someone else's 2016 tax return, or (c) was a
student (defined next).
You were a student if during any part
of 5 calendar months of 2016 you:
Were enrolled as a full-time student at a school, or
Took a full-time, on-farm training
course given by a school or a state,
county, or local government agency.
A school includes a technical, trade,
or mechanical school. It doesn't include
an on-the-job training course, correspondence school, or school offering
courses only through the Internet.
For more details, use Tax Topic 610
or see Form 8880.

However, you can't take the credit if
either of the following applies.

-47-

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Line 52

2016 Child Tax Credit Worksheet—Line 52

CAUTION

Part 1

Keep for Your Records

1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end
of 2016, and meet all the conditions in Steps 1 through 3 in the instructions for line 6c. Make sure you checked
the box on Form 1040, line 6c, column (4), for each qualifying child.
2. If you do not have a qualifying child, you cannot claim the child tax credit.
3. Be sure to see “Social security number” in the instructions for line 6c. If your qualifying child has an ITIN
instead of an SSN, file Schedule 8812.
4. Do not use this worksheet, but use Pub. 972 instead, if:
a. You are claiming the adoption credit, mortgage interest credit, District of Columbia first-time homebuyer
credit, or residential energy efficient property credit;
b. You are excluding income from Puerto Rico; or
c. You are filing Form 2555, 2555-EZ, or 4563.

1.

Number of qualifying children:
Enter the result.

2.

Enter the amount from Form 1040, line 38.

3.

Enter the amount shown below for your filing status.

4.

$1,000.

●

Married filing jointly — $110,000

●

Single, head of household, or
qualifying widow(er) — $75,000

●

Married filing separately — $55,000

1

2

3

Is the amount on line 2 more than the amount on line 3?
No. Leave line 4 blank. Enter -0- on line 5, and go
to line 6.
Yes. Subtract line 3 from line 2.
If the result is not a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.

4

5.

Multiply the amount on line 4 by 5% (0.05). Enter the result.

6.

Is the amount on line 1 more than the amount on line 5?

5

No. STOP
You cannot take the child tax credit on Form 1040,
line 52. You also cannot take the additional child
tax credit on Form 1040, line 67. Complete the rest
of your Form 1040.
Yes. Subtract line 5 from line 1. Enter the result.
Go to Part 2.

Need more information or forms? Visit IRS.gov.

-48-

6

2016 Form 1040—Line 52

2016 Child Tax Credit Worksheet—Continued
Before you begin Part 2:

Part 2

Keep for Your Records

Figure the amount of any credits you are claiming on Form 5695, Part II; Form 8910;
Form 8936; or Schedule R.

7.

Enter the amount from Form 1040, line 47.

8.

Add any amounts from:

7

Form 1040, line 48
Form 1040, line 49 +
Form 1040, line 50 +
Form 1040, line 51 +
Form 5695, line 30 +
Form 8910, line 15 +
Form 8936, line 23 +
Schedule R, line 22 +
Enter the total.
9.

8

Are the amounts on lines 7 and 8 the same?
Yes. STOP
You cannot take this credit because there is no tax
to reduce. However, you may be able to take the
additional child tax credit. See the TIP below.
9

No. Subtract line 8 from line 7.
10.

Is the amount on line 6 more than the amount on line 9?
Yes. Enter the amount from line 9.
Also, you may be able to take the
This is your child tax
additional child tax credit. See the
credit.
TIP below.
No. Enter the amount from line 6.

10
Enter this amount on
Form 1040, line 52.

1040

TIP

You may be able to take the additional child tax credit
on Form 1040, line 67, if you answered “Yes” on line 9 or
line 10 above.
●

First, complete your Form 1040 through lines 66a and 66b.

●

Then, use Schedule 8812 to figure any additional child tax
credit.

-49-

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 53 Through 58

Line 53
Residential Energy Credits
Residential energy efficient property
credit. You may be able to take this
credit by completing and attaching Form
5695 if you paid for any of the following
during 2016.
Qualified solar electric property
for use in your home located in the United States.
Qualified solar water heating property for use in your home located in the
United States.
Qualified fuel cell property installed on or in connection with your main
home located in the United States.
Qualified small wind energy property for use in connection with your
home located in the United States.
Qualified geothermal heat pump
property installed on or in connection
with your home located in the United
States.
Nonbusiness energy property credit.
You may be able to take this credit by
completing and attaching Form 5695 for
any of the following improvements to
your main home located in the United
States in 2016 if they are new and meet
certain requirements for energy efficiency.
Any insulation material or system
primarily designed to reduce heat gain
or loss in your home.
Exterior windows (including skylights).
Exterior doors.
A metal roof or asphalt roof with
pigmented coatings or cooling granules
primarily designed to reduce the heat
gain in your home.
You may also be able to take this
credit for the cost of the following items
if the items meet certain performance
and quality standards.
Certain electric heat pump water
heaters, electric heat pumps, central air
conditioners, and natural gas, propane,
or oil water heaters.
A qualified furnace or hot water
boiler that uses natural gas, propane, or
oil.
A stove that burns biomass fuel to
heat your home or to heat water for use
in your home.

An advanced main air circulating
fan used in a natural gas, propane, or oil
furnace.
Condos and coops. If you are a member of a condominium management association for a condominium you own or
a tenant-stockholder in a cooperative
housing corporation, you are treated as
having paid your proportionate share of
any costs of such association or corporation for purposes of these credits.
More details. For details, see Form
5695.

Line 54
Other Credits
Enter the total of the following credits
on line 54 and check the appropriate
box(es). Check all boxes that apply. If
box c is checked, also enter the applicable form number. To find out if you can
take the credit, see the form or publication indicated.
General business credit. This credit
consists of a number of credits that usually apply only to individuals who are
partners, shareholders in an S corporation, self-employed, or who have rental
property. See Form 3800 or Pub. 334.
Credit for prior year minimum tax.
If you paid alternative minimum tax in a
prior year, see Form 8801.
Mortgage interest credit. If a state
or local government gave you a mortgage credit certificate, see Form 8396.
Credit for the elderly or the disabled. See Schedule R.
Adoption credit. You may be able
to take this credit if you paid expenses to
adopt a child or you adopted a child with
special needs and the adoption became
final in 2016. See the Instructions for
Form 8839.
District of Columbia first-time
homebuyer credit. You can't claim this
credit for a home you bought after 2011.
You can claim it only if you have a
credit carryforward from 2015. See
Form 8859.
Qualified plug-in electric drive
motor vehicle credit. See Form 8936.
Qualified electric vehicle credit.
You can't claim this credit for a vehicle
placed in service after 2006. You can
claim this credit only if you have an
electric vehicle passive activity credit
carried forward from a prior year. See
Form 8834.

Need more information or forms? Visit IRS.gov.

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Alternative motor vehicle credit.
See Form 8910 if you placed a new fuel
cell motor vehicle in service during
2016.
Alternative fuel vehicle refueling
property credit. See Form 8911.
Credit to holders of tax credit
bonds. See Form 8912.

Other Taxes
Line 58
Unreported Social Security
and Medicare Tax from
Forms 4137 and 8919
Enter the total of any taxes from Form
4137 and Form 8919. Check the appropriate box(es).
Form 4137. If you received tips of $20
or more in any month and you didn't report the full amount to your employer,
you must pay the social security and
Medicare or railroad retirement (RRTA)
tax on the unreported tips.
Do not include the value of any noncash tips, such as tickets or passes. You
do not pay social security and Medicare
taxes or RRTA tax on these noncash
tips.
To figure the social security and
Medicare tax, use Form 4137. If you
owe RRTA tax, contact your employer.
Your employer will figure and collect
the RRTA tax.
You may be charged a penalty
equal to 50% of the social se
CAUTION curity and Medicare or RRTA
tax due on tips you received but didn't
report to your employer.

!

Form 8919. If you are an employee
who received wages from an employer
who didn't withhold social security and
Medicare tax from your wages, use
Form 8919 to figure your share of the
unreported tax. Include on line 58 the
amount from line 13 of Form 8919. Include the amount from line 6 of Form
8919 on Form 1040, line 7.

2016 Form 1040—Lines 59 Through 61

Line 59

Line 60a

Line 61

Additional Tax on IRAs,
Other Qualified Retirement
Plans, etc.

Household Employment
Taxes

Health Care: Individual
Responsibility

Enter the household employment taxes
you owe for having a household employee. If any of the following apply,
see Schedule H and its instructions to
find out if you owe these taxes.
1. You paid any one household employee (defined below) cash wages of
$2,000 or more in 2016. Cash wages include wages paid by check, money order, etc. But do not count amounts paid
to an employee who was under age 18 at
any time in 2016 and was a student.
2. You withheld federal income tax
during 2016 at the request of any household employee.
3. You paid total cash wages of
$1,000 or more in any calendar quarter
of 2015 or 2016 to household employees.

For each month of 2016, you must either:
Have qualifying health care coverage for yourself, your spouse (if filing
jointly), and anyone you can or do claim
as a dependent (you are treated as having coverage for any month in which
you have coverage for at least 1 day of
the month),
Qualify for an exemption from the
requirement to have health care coverage, or
Make a shared responsibility payment with your return and enter the
amount on this line.

If any of the following apply, see Form
5329 and its instructions to find out if
you owe this tax and if you must file
Form 5329. Also see Form 5329 and its
instructions for definitions of the terms
used here.
1. You received an early distribution
from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution wasn't rolled over in a qualified
rollover contribution.
2. Excess contributions were made
to your IRA, Coverdell education savings account (ESA), Archer MSA,
health savings account (HSA), or ABLE
account.
3. You received a taxable distribution from a Coverdell ESA, qualified
tuition program, or ABLE account.
4. You were born before July 1,
1945, and didn't take the minimum required distribution from your IRA or
other qualified retirement plan.
Exception. If only item (1) applies and
distribution code 1 is correctly shown in
box 7 of all your Forms 1099-R, you do
not have to file Form 5329. Instead,
multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 59. The taxable amount of
the distribution is the part of the distribution you reported on Form 1040,
line 15b or line 16b, or on Form 4972.
Also, enter “No” under the heading Oth
er Taxes to the left of line 59 to indicate
that you do not have to file Form 5329.
But you must file Form 5329 if distribution code 1 is incorrectly shown in box 7
of Form 1099-R or you qualify for an
exception, such as the exceptions for
qualified medical expenses, qualified
higher education expenses, qualified
first-time homebuyer distributions, or a
qualified reservist distribution.

Any person who does household work is
a household employee if you can control
what will be done and how it will be
done. Household work includes work
done in or around your home by babysitters, nannies, health aides, housekeepers,
yard workers, and similar domestic
workers.

Line 60b
First-time Homebuyer Credit
Repayment
Enter the first-time homebuyer credit
you have to repay if:
You bought the home in 2008, or
The home you bought was destroyed, condemned, or sold under threat
of condemnation in 2014 and that event
occurred during the 36-month period
that began on the date you bought the
home.
If you bought the home in 2008 and
owned and used it as your main home
for all of 2016, you can enter your 2016
repayment on this line without attaching
Form 5405.
See the Form 5405 instructions for
details and for exceptions to the repayment rule.

-51-

If you had qualifying health care coverage (called minimum essential coverage) for every month of 2016 for yourself, your spouse (if filing jointly), and
anyone you can or do claim as a dependent, check the box on this line and leave
the entry space blank.
You can check the box even if:
A dependent child who was born
or adopted during the year was not covered by your insurance during the month
of or months before birth or adoption
(but the child must have had minimum
essential coverage every month of 2016
following the birth or adoption), or
A spouse or dependent who died
during the year was not covered by your
insurance during the month of death and
months after death (but he or she must
have had minimum essential coverage
every month of 2016 he or she was
alive).
If you cannot check the box on this
line, you must generally either claim a
coverage exemption on Form 8965 or
report a shared responsibility payment
on line 61 for each month that you, your
spouse (if filing jointly), or someone
you can or do claim as a dependent
didn’t have coverage. See the Instructions for Form 8965 for information on
coverage exemptions and figuring the
shared responsibility payment. However, if you can be claimed as a dependent,
you do not need to check the box, claim
a coverage exemption or report a payment. Leave the entry space blank. You
do not need to attach Form 8965 or see
its instructions.

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 61 and 62
If you or someone in your household
had minimum essential coverage in
2016, the provider of that coverage is required to send you a Form 1095-A,
1095-B, or 1095-C (with Part III completed) that lists individuals in your family who were enrolled in the coverage
and shows their months of coverage.
Individuals enrolled in health insurance coverage through the Marketplace generally receive this information
on Form 1095-A, Health Insurance Marketplace Statement.
Individuals enrolled in health insurance coverage provided by their employer generally receive this information
on either Form 1095-B, Health Coverage, or on Form 1095-C, Employer-Provided Health Insurance Offer and Coverage.
Individuals enrolled in a government-sponsored health program or in
other types of coverage generally receive this information on Form 1095-B,
Health Coverage.
You should receive the Form 1095-A
by early February 2017 and Form
1095-B or 1095-C by early March 2017,
if applicable. You do not need to wait to
receive your Form 1095-B or 1095-C to
file your return. You may rely on other
information about your coverage to
complete line 61. Do not include Form
1095-A, Form 1095-B, or Form 1095-C
with your tax return.
Your health care coverage provider
may have asked for your social security
number. To understand why, go to
IRS.gov/ACASSN.
Minimum essential coverage. Most
health care coverage that people have is
minimum essential coverage.
Minimum essential coverage includes:
Most types of health care coverage
provided by your employer,
Many types of government-sponsored health care coverage including
Medicare, most Medicaid coverage, and
most health care coverage provided to
veterans and active duty service members,
Health care coverage you buy
through the Marketplace, and
Certain types of health care coverage you buy directly from an insurance
company.

See the Instructions for Form 8965 for
more information on what qualifies as
minimum essential coverage.
Reminder—health care coverage. If
you need health care coverage, go to
www.HealthCare.gov to learn about
health insurance options for you and
your family, how to buy health insurance, and how you might qualify to get
financial assistance to buy health insurance.
Premium tax credit. If you, your
spouse, or a dependent enrolled in health
insurance through the Marketplace, you
may be able to claim the premium tax
credit. See the instructions for line 69
and Form 8962.

Line 62
Other Taxes
Use line 62 to report any taxes not reported elsewhere on your return or other
schedules. To find out if you owe the
tax, see the form or publication indicated. Enter on line 62 the total of all the
following taxes you owe.
Additional Medicare Tax. See Form
8959 and its instructions if the total of
your 2016 wages and any self-employment income was more than:
$125,000 if married filing separately,
$250,000 if married filing jointly,
or
$200,000 if single, head of household, or qualifying widow(er).
Also see Form 8959 if you had railroad
retirement (RRTA) compensation that
was more than the amount just listed
that applies to you.
If you are married filing jointly and
either you or your spouse had wages or
RRTA compensation of more than
$200,000, your employer may have
withheld Additional Medicare Tax even
if you do not owe the tax. In that case,
you may be able to get a refund of the
tax withheld. See the Instructions for
Form 8959 to find out how to report the
withheld tax on Form 8959.
Check box a if you owe the tax.
Net Investment Income Tax. See
Form 8960 and its instructions if the
amount on Form 1040, line 38, is more
than:

Need more information or forms? Visit IRS.gov.

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$125,000 if married filing separately,
$250,000 if married filing jointly
or qualifying widow(er), or
$200,000 if single or head of
household.
If you file Form 2555 or 2555-EZ, see
Form 8960 and its instructions if the
amount on Form 1040, line 38, is more
than:
$23,700 if married filing separately,
$148,700 if married filing jointly
or qualifying widow(er), or
$98,700 if single or head of household.
Check box b if you owe the tax.
Other taxes. For the following taxes,
check box c and, in the space next to
that box, enter the amount of the tax and
the code that identifies it. If you need
more room, attach a statement listing the
amount of each tax and the code.
1. Additional tax on health savings
account (HSA) distributions (see Form
8889, Part II). Identify as “HSA.”
2. Additional tax on an HSA because you didn't remain an eligible individual during the testing period (see
Form 8889, Part III). Identify as
“HDHP.”
3. Additional tax on Archer MSA
distributions (see Form 8853). Identify
as “MSA.”
4. Additional tax on Medicare Advantage MSA distributions (see Form
8853). Identify as “Med MSA.”
5. Recapture of the following credits.
a. Investment credit (see Form
4255). Identify as “ICR.”
b. Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
c. Indian employment credit (see
Form 8845). Identify as “IECR.”
d. New markets credit (see Form
8874). Identify as “NMCR.”
e. Credit for employer-provided
child care facilities (see Form 8882).
Identify as “ECCFR.”
f. Alternative motor vehicle credit
(see
Form
8910).
Identify
as
“AMVCR.”
g. Alternative fuel vehicle refueling
property credit (see Form 8911). Identify as “ARPCR.”

2016 Form 1040—Lines 62 Through 65
h. Qualified plug-in electric drive
motor vehicle credit (see Form 8936).
Identify as “8936R.”
6. Recapture of federal mortgage
subsidy. If you sold your home in 2016
and it was financed (in whole or in part)
from the proceeds of any tax-exempt
qualified mortgage bond or you claimed
the mortgage interest credit, see Form
8828. Identify as “FMSR.”
7. Section 72(m)(5) excess benefits
tax (see Pub. 560). Identify as “Sec.
72(m)(5).”
8. Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance. This tax
should be shown in box 12 of Form W-2
with codes A and B or M and N. Identify as “UT.”
9. Golden parachute payments. If
you received an excess parachute payment (EPP), you must pay a 20% tax on
it. This tax should be shown in box 12 of
Form W-2 with code K. If you received
a Form 1099-MISC, the tax is 20% of
the EPP shown in box 13. Identify as
“EPP.”
10. Tax on accumulation distribution
of trusts (see Form 4970). Identify as
“ADT.”
11. Excise tax on insider stock compensation from an expatriated corporation. See section 4985. Identify as
“ISC.”
12. Interest on the tax due on installment income from the sale of certain
residential lots and timeshares. Identify
as “453(l)(3).”
13. Interest on the deferred tax on
gain from certain installment sales with
a sales price over $150,000. Identify as
“453A(c).”
14. Additional tax on recapture of a
charitable contribution deduction relating to a fractional interest in tangible
personal property. See Pub. 526. Identify as “FITPP.”
15. Look-back interest under section
167(g) or 460(b). See Form 8697 or
8866. Identify as “8697” or “8866.”
16. Additional tax on income you received from a nonqualified deferred
compensation plan that fails to meet the
requirements of section 409A. This income should be shown in box 12 of
Form W-2 with code Z, or in box 15b of
Form 1099-MISC. The tax is 20% of the

amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii).
See section 409A(a)(1)(B) for details.
Identify as “NQDC.”
17. Additional tax on compensation
you received from a nonqualified deferred compensation plan described in section 457A if the compensation would
have been includible in your income in
an earlier year except that the amount
wasn't determinable until 2016. The tax
is 20% of the amount required to be included in income plus an interest
amount determined under section
457A(c)(2). See section 457A for details. Identify as “457A.”
18. Tax on noneffectively connected
income for any part of the year you were
a nonresident alien (see the Instructions
for Form 1040NR). Identify as
“1040NR.”
19. Any interest amount from Form
8621, line 16f, relating to distributions
from, and dispositions of, stock of a section 1291 fund. Identify as “1291INT.”
20. Any interest amount from Form
8621, line 24. Identify as “1294INT.”

Payments
Line 64
Federal Income Tax
Withheld
Add the amounts shown as federal income tax withheld on your Forms W-2,
W-2G, and 1099-R. Enter the total on
line 64. The amount withheld should be
shown in box 2 of Form W-2 and in
box 4 of Form W-2G or 1099-R. Attach
your Form(s) W-2 to the front of your
return. Attach Forms W-2G and 1099-R
to the front of your return if federal income tax was withheld.
If you received a 2016 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest
income, unemployment compensation,
social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in
the total on line 64. This should be
shown in box 4 of Form 1099, box 6 of
Form SSA-1099, or box 10 of Form
RRB-1099.

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If you had Additional Medicare Tax
withheld, include the amount shown on
Form 8959, line 24, in the total on
line 64. Attach Form 8959.
Also include on line 64 any federal
income tax withheld that is shown on a
Schedule K-1.

Line 65
2016 Estimated Tax
Payments
Enter any estimated federal income tax
payments you made for 2016. Include
any overpayment that you applied to
your 2016 estimated tax from:
Your 2015 return, or
An amended return (Form 1040X).
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the
amount paid in any way you choose as
long as you both agree. If you can't
agree, you must divide the payments in
proportion to each spouse's individual
tax as shown on your separate returns
for 2016. For an example and more information, see Pub. 505. Be sure to
show both social security numbers
(SSNs) in the space provided on the separate returns. If you or your spouse paid
separate estimated tax but you are now
filing a joint return, add the amounts you
each paid. Follow these instructions
even if your spouse died in 2016 or in
2017 before filing a 2016 return.
Divorced taxpayers. If you got divorced in 2016 and you made joint estimated tax payments with your former
spouse, enter your former spouse's SSN
in the space provided on the front of
Form 1040. If you were divorced and remarried in 2016, enter your present
spouse's SSN in the space provided on
the front of Form 1040. Also, under the
heading Payments to the left of line 65,
enter your former spouse's SSN, followed by “DIV.”
Name change. If you changed your
name and you made estimated tax payments using your former name, attach a
statement to the front of Form 1040 that
explains all the payments you and your
spouse made in 2016 and the name(s)
and SSN(s) under which you made
them.

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 66a and 66b

Lines 66a and 66b—
Earned Income Credit (EIC)

4. Are you filing Form 2555 or 2555-EZ (relating to foreign
earned income)?
No. Continue
Yes. STOP

What Is the EIC?
The EIC is a credit for certain people who work. The credit may
give you a refund even if you do not owe any tax or did not
have any tax withheld.

To Take the EIC:
Follow the steps below.
Complete the worksheet that applies to you or let the IRS
figure the credit for you.
If you have a qualifying child, complete and attach Schedule EIC.
For help in determining if you are eligible for the EIC, go to
IRS.gov/eitc and click on “EITC Assistant.” This service is
available in English and Spanish.
If you take the EIC even though you aren't eligible and
it is determined that your error is due to reckless or in
CAUTION tentional disregard of the EIC rules, you won't be al
lowed to take the credit for 2 years even if you are otherwise el
igible to do so. If you fraudulently take the EIC, you won't be
allowed to take the credit for 10 years. See Form 8862, who
must file, later. You may also have to pay penalties.

5. Were you or your spouse a nonresident alien for any part of
2016?
Yes. See Nonresident
No. Go to Step 2.
aliens, later, under
Definitions and Special
Rules.

Step 2

Line 8a
+

Line 9a

+

Line 13*

+
=

*If line 13 is a loss, enter -0-.

1. If, in 2016:
3 or more children lived with you, is the amount on Form
1040, line 38, less than $47,955 ($53,505 if married
filing jointly)?
2 children lived with you, is the amount on Form 1040,
line 38, less than $44,648 ($50,198 if married filing
jointly)?
1 child lived with you, is the amount on Form 1040,
line 38, less than $39,296 ($44,846 if married filing
jointly)?
No children lived with you, is the amount on Form 1040,
line 38, less than $14,880 ($20,430 if married filing
jointly)?
Yes. Continue
No. STOP
You can't take the credit.

2. Do you, and your spouse if filing a joint return, have a
social security number that allows you to work and is valid
for EIC purposes (explained later under Definitions and
Special Rules)?
Yes. Continue
No. STOP
䊲

Line 8b

Investment Income

All Filers

䊲

Investment Income

1. Add the amounts from
Form 1040:

!

Step 1

䊲

You can't take the
credit.

You can't take the credit.
Enter “No” on the dotted
line next to line 66a.

3. Is your filing status married filing separately?
No. Continue
Yes. STOP
You can't take the
credit.

Need more information or forms? Visit IRS.gov.

2. Is your investment income more than $3,400?
Yes. Continue
No. Skip question 3; go
䊲
to question 4.
3. Are you filing Form 4797 (relating to sales of business
property)?
Yes. See Form 4797
No. STOP
filers, later, under
You can't take the credit.
Definitions and Special
Rules.
4. Do any of the following apply for 2016?
You are filing Schedule E.
You are reporting income from the rental of personal
property not used in a trade or business.
You are filing Form 8814 (relating to election to report
child's interest and dividends on your return).
You have income or loss from a passive activity.
Yes. Use Worksheet 1
No. Go to Step 3.
in Pub. 596 to see if you
can take the credit.

䊲

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2016 Form 1040—Lines 66a and 66b

Step 3

Qualifying Child
A qualifying child for the EIC is a child who is your...

Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half
brother, half sister, or a descendant of any of them (for example, your grandchild,
niece, or nephew)

AND

was ...
Under age 19 at the end of 2016 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2016, a student (defined later), and younger than you
(or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)

AND

Who isn't filing a joint return for 2016
or is filing a joint return for 2016 only to claim a refund of withheld income tax or
estimated tax paid (see Pub. 596 for examples)

AND

1. Do you have at least one child who meets the conditions to
be your qualifying child?
Yes. The child must
No. Skip questions 2 and
have a valid social
3; go to Step 4.
security number (SSN)
as defined later, unless
the child was born and
died in 2016. If at least
one qualifying child has
a valid SSN (or was
born or died in 2016),
go to question 2.
Otherwise, you can't
take the credit.
2. Are you filing a joint return for 2016?
Yes. Skip question 3
No. Continue
䊲
and Step 4; go to Step 5.
3. Could you be a qualifying child of another person for 2016?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2016 tax return or is filing a 2016 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Skip Step 4; go to
Yes. STOP
Step 5.
You can't take the
credit. Enter “No” on
the dotted line next to
line 66a.

Step 4

Who lived with you in the United States for more than half of 2016.

!

You can't take the credit for a child who didn't live with you for more
than half the year, even if you paid most of the child's living expenses. The IRS
may ask you for documents to show you lived with each qualifying child.
Documents you might want to keep for this purpose include school and child care
records and other records that show your child's address.
CAUTION

TIP
If the child didn't live with you for more than half of 2016 because of a
temporary absence, birth, death, or kidnapping, see Exception to time lived with
you, later.

!

If the child meets the conditions to be a qualifying child of any other
person (other than your spouse if filing a joint return) for 2016, see Qualifying
child of more than one person, later. If the child was married, see Married child,
later.
CAUTION

Filers Without a Qualifying
Child

1. Is the amount on Form 1040, line 38, less than $14,880
($20,430 if married filing jointly)?
Yes. Continue
No. STOP
䊲

You can't take the credit.

2. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2016? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
December 31, 1951, and before January 2, 1992.) If your
spouse died in 2016 or if you are preparing a return for
someone who died in 2016, see Pub. 596 before you answer.
Yes. Continue
No. STOP
䊲

You can't take the credit.

3. Was your main home, and your spouse's if filing a joint
return, in the United States for more than half of 2016?
Members of the military stationed outside the United States,
see Members of the military, later, before you answer.
Yes. Continue
No. STOP
䊲

-55-

You can't take the credit.
Enter “No” on the dotted
line next to line 66a.

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 66a and 66b
7. Subtract line 6 from line 1

4. Are you filing a joint return for 2016?
Yes. Skip questions 5
No. Continue
䊲
and 6; go to Step 5.

You can't take the
credit.

Step 5

Earned Income

1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or
No. Complete the
following worksheet.
Church employees,
whichever applies.
1. Enter the amount from Form 1040, line 7 . . .
2. Enter any amount included on Form 1040, line 7,
that is a taxable scholarship or fellowship grant
not reported on a Form W-2 . . . . . . . . . .
3. Enter any amount included on Form 1040, line 7,
that you received for work performed while an
inmate in a penal institution. (Enter “PRI” and
the same amount on the dotted line next to Form
1040, line 7) . . . . . . . . . . . . . . . . . . .
4. Enter any amount included on Form 1040, line 7,
that you received as a pension or annuity from a
nonqualified deferred compensation plan or a
nongovernmental section 457 plan. (Enter “DFC”
and the same amount on the dotted line next to
Form 1040, line 7.) This amount may be shown
in box 11 of Form W-2. If you received such an
amount but box 11 is blank, contact your
employer for the amount received . . . . . . .
5. Enter any amount included on Form 1040, line 7,
that is a Medicaid waiver payment you exclude
from income. (See the instructions for
line 21) . . . . . . . . . . . . . . . . . . . . . .
6. Add lines 2, 3, 4, and 5

. . . . . . . . . . . . .

!

Electing to include nontaxable combat
pay may increase or decrease your EIC. Figure
the credit with and without your nontaxable
combat pay before making the election.
9. Add lines 7 and 8. This is your
earned income . . . . . . . . . . . . . . . . . .
CAUTION

䊲

6. Can you be claimed as a dependent on someone else's 2016
tax return?
No. Go to Step 5.
Yes. STOP

9.

2. Were you self-employed at any time in 2016, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you
filing Schedule C or C-EZ as a statutory employee?
Yes. Skip question 3
No. Continue
䊲
and Step 6; go to
Worksheet B.
3. If you have:
3 or more qualifying children, is your earned income less
than $47,955 ($53,505 if married filing jointly)?
2 qualifying children, is your earned income less than
$44,648 ($50,198 if married filing jointly)?
1 qualifying child, is your earned income less than
$39,296 ($44,846 if married filing jointly)?
No qualifying children, is your earned income less than
$14,880 ($20,430 if married filing jointly)?
Yes. Go to Step 6.
No. STOP

1.

You can't take the credit.

Step 6

2.

3.

7.

8. Enter all of your nontaxable combat pay if you
elect to include it in earned income. Also enter
this amount on Form 1040, line 66b. See Combat
pay, nontaxable, later . . . . . . . . . . . . . .
8.

5. Could you be a qualifying child of another person for 2016?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2016 tax return or is filing a 2016 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Continue
Yes. STOP
You can't take the
credit. Enter “No” on
the dotted line next to
line 66a.

. . . . . . . . . . .

How To Figure the Credit

1. Do you want the IRS to figure the credit for you?
Yes. See Credit
No. Go to Worksheet A.
figured by the IRS, later.

Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.

4.

5.
6.

Need more information or forms? Visit IRS.gov.

Church employees. Determine how much of the amount on
Form 1040, line 7, was also reported on Schedule SE, Section B, line 5a. Subtract that amount from the amount on Form
1040, line 7, and enter the result on line 1 of the worksheet in
Step 5 (instead of entering the actual amount from Form 1040,
line 7). Be sure to answer “Yes” to question 2 in Step 5.
Clergy. The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty,
and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an
amount that was also reported on Form 1040, line 7:
1. Enter “Clergy” on the dotted line next to Form 1040,
line 66a.

-56-

2016 Form 1040—Lines 66a and 66b
2. Determine how much of the amount on Form 1040,
line 7, was also reported on Schedule SE, Section A, line 2, or
Section B, line 2.
3. Subtract that amount from the amount on Form 1040,
line 7. Enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040, line 7).
4. Be sure to answer “Yes” to question 2 in Step 5.
Combat pay, nontaxable. If you were a member of the U.S.
Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub.
3. You can elect to include this pay in your earned income when
figuring the EIC. The amount of your nontaxable combat pay
should be shown in box 12 of Form(s) W-2 with code Q. If you
are filing a joint return and both you and your spouse received
nontaxable combat pay, you can each make your own election.
In other words, if one of you makes the election, the other one
can also make it but doesn't have to.
Credit figured by the IRS. To have the IRS figure your EIC:
1. Enter “EIC” on the dotted line next to Form 1040,
line 66a.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040, line 66b. See Combat
pay, nontaxable, earlier.
3. If you have a qualifying child, complete and attach
Schedule EIC. If your EIC for a year after 1996 was reduced or
disallowed, see Form 8862, who must file, later.
Exception to time lived with you. Temporary absences by you
or the child for special circumstances, such as school, vacation,
business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see
Kidnapped child in the instructions for line 6c and Members of
the military, later. A child is considered to have lived with you
for more than half of 2016 if the child was born or died in 2016
and your home was this child's home for more than half the time
he or she was alive in 2016.
Form 4797 filers. If the amount on Form 1040, line 13, includes an amount from Form 4797, you must use Worksheet 1
in Pub. 596 to see if you can take the EIC. Otherwise, stop; you
can't take the EIC.
Form 8862, who must file. You must file Form 8862 if your
EIC for a year after 1996 was reduced or disallowed for any
reason other than a math or clerical error. But do not file Form
8862 if either of the following applies.
You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error.
You are taking the EIC without a qualifying child and the
only reason your EIC was reduced or disallowed in the other
year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child.
Also, do not file Form 8862 or take the credit for the:
2 years after the most recent tax year for which there was
a final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or

10 years after the most recent tax year for which there was
a final determination that your EIC claim was due to fraud.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction. For more details on
authorized placement agencies, see Pub. 596.
Married child. A child who was married at the end of 2016 is
a qualifying child only if (a) you can claim him or her as your
dependent on Form 1040, line 6c, or (b) you could have claimed
him or her as your dependent except for the special rule for
Children of divorced or separated parents in the instructions for
line 6c.
Members of the military. If you were on extended active duty
outside the United States, your main home is considered to be in
the United States during that duty period. Extended active duty
is military duty ordered for an indefinite period or for a period
of more than 90 days. Once you begin serving extended active
duty, you are considered to be on extended active duty even if
you do not serve more than 90 days.
Nonresident aliens. If your filing status is married filing jointly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter
“No” on the dotted line next to line 66a.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2016, the person couldn't
engage in any substantial gainful activity because of a physical
or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at
least a year, or (b) can be expected to lead to death.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents in the instructions for
line 6c applies.
1. Dependency exemption (line 6c).
2. Child tax credits (lines 52 and 67).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 49).
5. Exclusion for dependent care benefits (Form 2441, Part
III).
6. Earned income credit (lines 66a and 66b).
No other person can take any of the six tax benefits just listed
unless he or she has a different qualifying child. If you and any
other person can claim the child as a qualifying child, the following rules apply.
If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
If the parents do not file a joint return together but both
parents claim the child as a qualifying child, the IRS will treat
the child as the qualifying child of the parent with whom the
child lived for the longer period of time in 2016. If the child
lived with each parent for the same amount of time, the IRS will

-57-

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 66a and 66b
treat the child as the qualifying child of the parent who had the
higher adjusted gross income (AGI) for 2016.
If no parent can claim the child as a qualifying child, the
child is treated as the qualifying child of the person who had the
highest AGI for 2016.
If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2016, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't
meet the conditions to be a qualifying child of any other person,
including her other parent. Under the rules just described, you
can claim your daughter as a qualifying child for all of the six
tax benefits listed here for which you otherwise qualify. Your
mother can't claim any of the six tax benefits listed here unless
she has a different qualifying child. However, if your mother's
AGI is higher than yours and you do not claim your daughter as
a qualifying child, your daughter is the qualifying child of your
mother.
For more details and examples, see Pub. 596.
If you won't be taking the EIC with a qualifying child, enter
“No” on the dotted line next to line 66a. Otherwise, go to Step
3, question 1.
Social security number (SSN). For the EIC, a valid SSN is a
number issued by the Social Security Administration unless
“Not Valid for Employment” is printed on the social security
card and the number was issued solely to allow the recipient of
the SSN to apply for or receive a federally funded benefit. However, if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.

Need more information or forms? Visit IRS.gov.

To find out how to get an SSN, see Social Security Number
(SSN) near the beginning of these instructions. If you won't
have an SSN by the date your return is due, see What if You
Can't File on Time?
If you didn't have an SSN by the due date of your 2016 return (including extensions), you can't claim the EIC on either
your original or an amended 2016 return, even if you later get
an SSN. Also, if a child didn't have an SSN by the due date of
your return (including extensions), you can't count that child as
a qualifying child in figuring the EIC on either your original or
an amended 2016 return, even if that child later gets an SSN.
Student. A student is a child who during any part of 5 calendar
months of 2016 was enrolled as a full-time student at a school,
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It doesn't include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.
Welfare benefits, effect of credit on. Any refund you receive
as a result of taking the EIC can't be counted as income when
determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under
any federal program or under any state or local program financed in whole or in part with federal funds. These programs
include Temporary Assistance for Needy Families (TANF),
Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition,
when determining eligibility, the refund can't be counted as a
resource for at least 12 months after you receive it. Check with
your local benefit coordinator to find out if your refund will affect your benefits.

-58-

2016 Form 1040—Lines 66a and 66b

Worksheet

A—2016 EIC—Lines 66a and 66b

Before you begin:

Part 1

All Filers Using
Worksheet A

Keep for Your Records

Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 2. Otherwise, use Worksheet B.

1.

Enter your earned income from Step 5.

2.

Look up the amount on line 1 above in the EIC Table (right after
Worksheet B) to find the credit. Be sure you use the correct column
for your filing status and the number of children you have. Enter the
credit here.

1

2

STOP

If line 2 is zero,
You cannot take the credit.
Enter “No” on the dotted line next to line 66a.

3.

Enter the amount from Form 1040, line 38.

4.

Are the amounts on lines 3 and 1 the same?

3

Yes. Skip line 5; enter the amount from line 2 on line 6.
No.
5.

Part 2

Filers Who
Answered
“No” on
Line 4

Part 3

Your Earned
Income Credit

Go to line 5.

If you have:
● No qualifying children, is the amount on line 3 less than $8,300
($13,850 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 3 less than
$18,200 ($23,750 if married filing jointly)?
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table to find the
credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit
here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.

6.

5

This is your earned income credit.

6
Enter this amount on
Form 1040, line 66a.

Reminder—
If you have a qualifying child, complete and attach Schedule EIC.

CAUTION

1040

1040

EIC

If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form 8862 to take the
credit for 2016.

-59-

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 66a and 66b

Worksheet

B—2016 EIC—Lines 66a and 66b

Keep for Your Records

Use this worksheet if you answered “Yes” to Step 5, question 2.
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to
enter in Parts 1 through 3.

Part 1

Self-Employed,
Members of the
Clergy, and
People With
Church Employee
Income Filing
Schedule SE
Part 2

Self-Employed
NOT Required
To File
Schedule SE
For example, your
net earnings from
self-employment
were less than $400.

1a. Enter the amount from Schedule SE, Section A, line 3, or
Section B, line 3, whichever applies.

1a

b. Enter any amount from Schedule SE, Section B, line 4b, and line 5a.

+ 1b

c. Combine lines 1a and 1b.

= 1c

d. Enter the amount from Schedule SE, Section A, line 6, or
Section B, line 13, whichever applies.

–

e. Subtract line 1d from 1c.

= 1e

2.

1d

Do not include on these lines any statutory employee income, any net profit from services performed as a
notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form
4029 or Form 4361, or any other amounts exempt from self-employment tax.

a. Enter any net farm profit or (loss) from Schedule F, line 34, and from
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming);
and Schedule K-1 (Form 1065-B), box 9, code J1*.

2a

+ 2b
= 2c

c. Combine lines 2a and 2b.

*If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A.
Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter
your name and social security number on Schedule SE and attach it to your return.

Part 3

Statutory Employees
Filing Schedule
C or C-EZ
Part 4

All Filers Using
Worksheet B
Note. If line 4b
includes income on
which you should
have paid selfemployment tax but
didn’t, we may
reduce your credit by
the amount of
self-employment tax
not paid.

3.

Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that
you are filing as a statutory employee.

4a. Enter your earned income from Step 5.
b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
If line 4b is zero or less,
5.

STOP

3

4a
4b

You cannot take the credit. Enter “No” on the dotted line next to line 66a.

If you have:
● 3 or more qualifying children, is line 4b less than $47,955 ($53,505 if married filing jointly)?
● 2 qualifying children, is line 4b less than $44,648 ($50,198 if married filing jointly)?
● 1 qualifying child, is line 4b less than $39,296 ($44,846 if married filing jointly)?
● No qualifying children, is line 4b less than $14,880 ($20,430 if married filing jointly)?
Yes. If you want the IRS to figure your credit, see Credit figured by the IRS, earlier. If you want to
figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
No.

STOP

You cannot take the credit. Enter “No” on the dotted line next to line 66a.

Need more information or forms? Visit IRS.gov.

-60-

2016 Form 1040—Lines 66a and 66b

Worksheet

B —2016 EIC—Lines 66a and 66b—Continued

Part 5

All Filers Using
Worksheet B

Keep for Your Records

6.

Enter your total earned income from Part 4, line 4b.

6

7.

Look up the amount on line 6 above in the EIC Table to find
the credit. Be sure you use the correct column for your filing status
and the number of children you have. Enter the credit here.

7

If line 7 is zero, STOP You cannot take the credit.
Enter “No” on the dotted line next to line 66a.
8.

Enter the amount from Form 1040, line 38.

9.

Are the amounts on lines 8 and 6 the same?

8

Yes. Skip line 10; enter the amount from line 7 on line 11.
No. Go to line 10.

Part 6

10.

Filers Who
Answered
“No” on
Line 9

If you have:
● No qualifying children, is the amount on line 8 less than $8,300
($13,850 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 8 less than $18,200
($23,750 if married filing jointly)?
Yes. Leave line 10 blank; enter the amount from line 7 on line 11.
No. Look up the amount on line 8 in the EIC Table to find the
credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit
here.
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.

Part 7

Your Earned
Income Credit

11.

10

This is your earned income credit.

11
Enter this amount on
Form 1040, line 66a.

Reminder—
If you have a qualifying child, complete and attach Schedule EIC.

1040

EIC

CAUTION

1040

If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form
8862 to take the credit for 2016.

-61-

Need more information or forms? Visit IRS.gov.

2016 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
1. To find your credit, read down the
“At least - But less than” columns
and find the line that includes the
amount you were told to look up
from your EIC Worksheet.

2. Then, go to the column that
includes your filing status and the
number of qualifying children you
have. Enter the credit from that
column on your EIC Worksheet.

And your filing status is—

If the amount you are
looking up from the
worksheet is—

0

Example. If your filing status is
single, you have one qualifying
child, and the amount you are
looking up from your EIC
Worksheet is $2,455, you would
enter $842.

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

At least

1

But less
than

2,400
2,450

2

3

0

1

1

2

3

Your credit is—

2,450
2,500

186
189

825
842

970
990

1,091
1,114

And your filing status is–

Married filing jointly and the
number of children you have is–

Your credit is–

But less
than

At least

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household, or
qualifying widow(er) and
the number of children you have is—

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

But less
than

1

2

3

Married filing jointly and the
number of children you have is–
0

Your credit is–

1

2

3

Your credit is–

$1
50
100
150

$50
100
150
200

$2
6
10
13

$9
26
43
60

$10
30
50
70

$11
34
56
79

$2
6
10
13

$9
26
43
60

$10
30
50
70

$11
34
56
79

2,800
2,850
2,900
2,950

2,850
2,900
2,950
3,000

216
220
224
228

961
978
995
1,012

1,130
1,150
1,170
1,190

1,271
1,294
1,316
1,339

216
220
224
228

961
978
995
1,012

1,130
1,150
1,170
1,190

1,271
1,294
1,316
1,339

200
250
300
350

250
300
350
400

17
21
25
29

77
94
111
128

90
110
130
150

101
124
146
169

17
21
25
29

77
94
111
128

90
110
130
150

101
124
146
169

3,000
3,050
3,100
3,150

3,050
3,100
3,150
3,200

231
235
239
243

1,029
1,046
1,063
1,080

1,210
1,230
1,250
1,270

1,361
1,384
1,406
1,429

231
235
239
243

1,029
1,046
1,063
1,080

1,210
1,230
1,250
1,270

1,361
1,384
1,406
1,429

400
450
500
550

450
500
550
600

33
36
40
44

145
162
179
196

170
190
210
230

191
214
236
259

33
36
40
44

145
162
179
196

170
190
210
230

191
214
236
259

3,200
3,250
3,300
3,350

3,250
3,300
3,350
3,400

247
251
254
258

1,097
1,114
1,131
1,148

1,290
1,310
1,330
1,350

1,451
1,474
1,496
1,519

247
251
254
258

1,097
1,114
1,131
1,148

1,290
1,310
1,330
1,350

1,451
1,474
1,496
1,519

600
650
700
750

650
700
750
800

48
52
55
59

213
230
247
264

250
270
290
310

281
304
326
349

48
52
55
59

213
230
247
264

250
270
290
310

281
304
326
349

3,400
3,450
3,500
3,550

3,450
3,500
3,550
3,600

262
266
270
273

1,165
1,182
1,199
1,216

1,370
1,390
1,410
1,430

1,541
1,564
1,586
1,609

262
266
270
273

1,165
1,182
1,199
1,216

1,370
1,390
1,410
1,430

1,541
1,564
1,586
1,609

800
850
900
950

850
900
950
1,000

63
67
71
75

281
298
315
332

330
350
370
390

371
394
416
439

63
67
71
75

281
298
315
332

330
350
370
390

371
394
416
439

3,600
3,650
3,700
3,750

3,650
3,700
3,750
3,800

277
281
285
289

1,233
1,250
1,267
1,284

1,450
1,470
1,490
1,510

1,631
1,654
1,676
1,699

277
281
285
289

1,233
1,250
1,267
1,284

1,450
1,470
1,490
1,510

1,631
1,654
1,676
1,699

1,000
1,050
1,100
1,150

1,050
1,100
1,150
1,200

78
82
86
90

349
366
383
400

410
430
450
470

461
484
506
529

78
82
86
90

349
366
383
400

410
430
450
470

461
484
506
529

3,800
3,850
3,900
3,950

3,850
3,900
3,950
4,000

293
296
300
304

1,301
1,318
1,335
1,352

1,530
1,550
1,570
1,590

1,721
1,744
1,766
1,789

293
296
300
304

1,301
1,318
1,335
1,352

1,530
1,550
1,570
1,590

1,721
1,744
1,766
1,789

1,200
1,250
1,300
1,350

1,250
1,300
1,350
1,400

94
98
101
105

417
434
451
468

490
510
530
550

551
574
596
619

94
98
101
105

417
434
451
468

490
510
530
550

551
574
596
619

4,000
4,050
4,100
4,150

4,050
4,100
4,150
4,200

308
312
316
319

1,369
1,386
1,403
1,420

1,610
1,630
1,650
1,670

1,811
1,834
1,856
1,879

308
312
316
319

1,369
1,386
1,403
1,420

1,610
1,630
1,650
1,670

1,811
1,834
1,856
1,879

1,400
1,450
1,500
1,550

1,450
1,500
1,550
1,600

109
113
117
120

485
502
519
536

570
590
610
630

641
664
686
709

109
113
117
120

485
502
519
536

570
590
610
630

641
664
686
709

4,200
4,250
4,300
4,350

4,250
4,300
4,350
4,400

323
327
331
335

1,437
1,454
1,471
1,488

1,690
1,710
1,730
1,750

1,901
1,924
1,946
1,969

323
327
331
335

1,437
1,454
1,471
1,488

1,690
1,710
1,730
1,750

1,901
1,924
1,946
1,969

1,600
1,650
1,700
1,750

1,650
1,700
1,750
1,800

124
128
132
136

553
570
587
604

650
670
690
710

731
754
776
799

124
128
132
136

553
570
587
604

650
670
690
710

731
754
776
799

4,400
4,450
4,500
4,550

4,450
4,500
4,550
4,600

339
342
346
350

1,505
1,522
1,539
1,556

1,770
1,790
1,810
1,830

1,991
2,014
2,036
2,059

339
342
346
350

1,505
1,522
1,539
1,556

1,770
1,790
1,810
1,830

1,991
2,014
2,036
2,059

1,800
1,850
1,900
1,950

1,850
1,900
1,950
2,000

140
143
147
151

621
638
655
672

730
750
770
790

821
844
866
889

140
143
147
151

621
638
655
672

730
750
770
790

821
844
866
889

4,600
4,650
4,700
4,750

4,650
4,700
4,750
4,800

354
358
361
365

1,573
1,590
1,607
1,624

1,850
1,870
1,890
1,910

2,081
2,104
2,126
2,149

354
358
361
365

1,573
1,590
1,607
1,624

1,850
1,870
1,890
1,910

2,081
2,104
2,126
2,149

2,000
2,050
2,100
2,150

2,050
2,100
2,150
2,200

155
159
163
166

689
706
723
740

810
830
850
870

911
934
956
979

155
159
163
166

689
706
723
740

810
830
850
870

911
934
956
979

4,800
4,850
4,900
4,950

4,850
4,900
4,950
5,000

369
373
377
381

1,641
1,658
1,675
1,692

1,930
1,950
1,970
1,990

2,171
2,194
2,216
2,239

369
373
377
381

1,641
1,658
1,675
1,692

1,930
1,950
1,970
1,990

2,171
2,194
2,216
2,239

2,200
2,250
2,300
2,350

2,250
2,300
2,350
2,400

170
174
178
182

757
774
791
808

890
910
930
950

1,001
1,024
1,046
1,069

170
174
178
182

757
774
791
808

890
910
930
950

1,001
1,024
1,046
1,069

5,000
5,050
5,100
5,150

5,050
5,100
5,150
5,200

384
388
392
396

1,709
1,726
1,743
1,760

2,010
2,030
2,050
2,070

2,261
2,284
2,306
2,329

384
388
392
396

1,709
1,726
1,743
1,760

2,010
2,030
2,050
2,070

2,261
2,284
2,306
2,329

2,400
2,450
2,500
2,550

2,450
2,500
2,550
2,600

186
189
193
197

825
842
859
876

970
990
1,010
1,030

1,091
1,114
1,136
1,159

186
189
193
197

825
842
859
876

970
990
1,010
1,030

1,091
1,114
1,136
1,159

5,200
5,250
5,300
5,350

5,250
5,300
5,350
5,400

400
404
407
411

1,777
1,794
1,811
1,828

2,090
2,110
2,130
2,150

2,351
2,374
2,396
2,419

400
404
407
411

1,777
1,794
1,811
1,828

2,090
2,110
2,130
2,150

2,351
2,374
2,396
2,419

2,600
2,650
2,700
2,750

2,650
2,700
2,750
2,800

201
205
208
212

893
910
927
944

1,050
1,070
1,090
1,110

1,181
1,204
1,226
1,249

201
205
208
212

893
910
927
944

1,050
1,070
1,090
1,110

1,181
1,204
1,226
1,249

5,400
5,450
5,500
5,550

5,450
5,500
5,550
5,600

415
419
423
426

1,845
1,862
1,879
1,896

2,170
2,190
2,210
2,230

2,441
2,464
2,486
2,509

415
419
423
426

1,845
1,862
1,879
1,896

2,170
2,190
2,210
2,230

2,441
2,464
2,486
2,509

(Continued)

- 62 -

Need more information or forms? Visit IRS.gov.

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

At least

But less
than

1

2

3

And your filing status is–

Married filing jointly and the
number of children you have is–
0

Your credit is–

1

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

But less
than

1

2

3

Married filing jointly and the
number of children you have is–
0

Your credit is–

1

2

3

Your credit is–

5,600
5,650
5,700
5,750

5,650
5,700
5,750
5,800

430
434
438
442

1,913
1,930
1,947
1,964

2,250
2,270
2,290
2,310

2,531
2,554
2,576
2,599

430
434
438
442

1,913
1,930
1,947
1,964

2,250
2,270
2,290
2,310

2,531
2,554
2,576
2,599

9,200
9,250
9,300
9,350

9,250
9,300
9,350
9,400

433
429
425
421

3,137
3,154
3,171
3,188

3,690
3,710
3,730
3,750

4,151
4,174
4,196
4,219

506
506
506
506

3,137
3,154
3,171
3,188

3,690
3,710
3,730
3,750

4,151
4,174
4,196
4,219

5,800
5,850
5,900
5,950

5,850
5,900
5,950
6,000

446
449
453
457

1,981
1,998
2,015
2,032

2,330
2,350
2,370
2,390

2,621
2,644
2,666
2,689

446
449
453
457

1,981
1,998
2,015
2,032

2,330
2,350
2,370
2,390

2,621
2,644
2,666
2,689

9,400
9,450
9,500
9,550

9,450
9,500
9,550
9,600

417
413
410
406

3,205
3,222
3,239
3,256

3,770
3,790
3,810
3,830

4,241
4,264
4,286
4,309

506
506
506
506

3,205
3,222
3,239
3,256

3,770
3,790
3,810
3,830

4,241
4,264
4,286
4,309

6,000
6,050
6,100
6,150

6,050
6,100
6,150
6,200

461
465
469
472

2,049
2,066
2,083
2,100

2,410
2,430
2,450
2,470

2,711
2,734
2,756
2,779

461
465
469
472

2,049
2,066
2,083
2,100

2,410
2,430
2,450
2,470

2,711
2,734
2,756
2,779

9,600
9,650
9,700
9,750

9,650
9,700
9,750
9,800

402
398
394
391

3,273
3,290
3,307
3,324

3,850
3,870
3,890
3,910

4,331
4,354
4,376
4,399

506
506
506
506

3,273
3,290
3,307
3,324

3,850
3,870
3,890
3,910

4,331
4,354
4,376
4,399

6,200
6,250
6,300
6,350

6,250
6,300
6,350
6,400

476
480
484
488

2,117
2,134
2,151
2,168

2,490
2,510
2,530
2,550

2,801
2,824
2,846
2,869

476
480
484
488

2,117
2,134
2,151
2,168

2,490
2,510
2,530
2,550

2,801
2,824
2,846
2,869

9,800
9,850
9,900
9,950

9,850
9,900
9,950
10,000

387
383
379
375

3,341
3,358
3,373
3,373

3,930
3,950
3,970
3,990

4,421
4,444
4,466
4,489

506
506
506
506

3,341
3,358
3,373
3,373

3,930
3,950
3,970
3,990

4,421
4,444
4,466
4,489

6,400
6,450
6,500
6,550

6,450
6,500
6,550
6,600

492
495
499
503

2,185
2,202
2,219
2,236

2,570
2,590
2,610
2,630

2,891
2,914
2,936
2,959

492
495
499
503

2,185
2,202
2,219
2,236

2,570
2,590
2,610
2,630

2,891
2,914
2,936
2,959

10,000
10,050
10,100
10,150

10,050
10,100
10,150
10,200

371
368
364
360

3,373
3,373
3,373
3,373

4,010
4,030
4,050
4,070

4,511
4,534
4,556
4,579

506
506
506
506

3,373
3,373
3,373
3,373

4,010
4,030
4,050
4,070

4,511
4,534
4,556
4,579

6,600
6,650
6,700
6,750

6,650
6,700
6,750
6,800

506
506
506
506

2,253
2,270
2,287
2,304

2,650
2,670
2,690
2,710

2,981
3,004
3,026
3,049

506
506
506
506

2,253
2,270
2,287
2,304

2,650
2,670
2,690
2,710

2,981
3,004
3,026
3,049

10,200
10,250
10,300
10,350

10,250
10,300
10,350
10,400

356
352
348
345

3,373
3,373
3,373
3,373

4,090
4,110
4,130
4,150

4,601
4,624
4,646
4,669

506
506
506
506

3,373
3,373
3,373
3,373

4,090
4,110
4,130
4,150

4,601
4,624
4,646
4,669

6,800
6,850
6,900
6,950

6,850
6,900
6,950
7,000

506
506
506
506

2,321
2,338
2,355
2,372

2,730
2,750
2,770
2,790

3,071
3,094
3,116
3,139

506
506
506
506

2,321
2,338
2,355
2,372

2,730
2,750
2,770
2,790

3,071
3,094
3,116
3,139

10,400
10,450
10,500
10,550

10,450
10,500
10,550
10,600

341
337
333
329

3,373
3,373
3,373
3,373

4,170
4,190
4,210
4,230

4,691
4,714
4,736
4,759

506
506
506
506

3,373
3,373
3,373
3,373

4,170
4,190
4,210
4,230

4,691
4,714
4,736
4,759

7,000
7,050
7,100
7,150

7,050
7,100
7,150
7,200

506
506
506
506

2,389
2,406
2,423
2,440

2,810
2,830
2,850
2,870

3,161
3,184
3,206
3,229

506
506
506
506

2,389
2,406
2,423
2,440

2,810
2,830
2,850
2,870

3,161
3,184
3,206
3,229

10,600
10,650
10,700
10,750

10,650
10,700
10,750
10,800

326
322
318
314

3,373
3,373
3,373
3,373

4,250
4,270
4,290
4,310

4,781
4,804
4,826
4,849

506
506
506
506

3,373
3,373
3,373
3,373

4,250
4,270
4,290
4,310

4,781
4,804
4,826
4,849

7,200
7,250
7,300
7,350

7,250
7,300
7,350
7,400

506
506
506
506

2,457
2,474
2,491
2,508

2,890
2,910
2,930
2,950

3,251
3,274
3,296
3,319

506
506
506
506

2,457
2,474
2,491
2,508

2,890
2,910
2,930
2,950

3,251
3,274
3,296
3,319

10,800
10,850
10,900
10,950

10,850
10,900
10,950
11,000

310
306
303
299

3,373
3,373
3,373
3,373

4,330
4,350
4,370
4,390

4,871
4,894
4,916
4,939

506
506
506
506

3,373
3,373
3,373
3,373

4,330
4,350
4,370
4,390

4,871
4,894
4,916
4,939

7,400
7,450
7,500
7,550

7,450
7,500
7,550
7,600

506
506
506
506

2,525
2,542
2,559
2,576

2,970
2,990
3,010
3,030

3,341
3,364
3,386
3,409

506
506
506
506

2,525
2,542
2,559
2,576

2,970
2,990
3,010
3,030

3,341
3,364
3,386
3,409

11,000
11,050
11,100
11,150

11,050
11,100
11,150
11,200

295
291
287
283

3,373
3,373
3,373
3,373

4,410
4,430
4,450
4,470

4,961
4,984
5,006
5,029

506
506
506
506

3,373
3,373
3,373
3,373

4,410
4,430
4,450
4,470

4,961
4,984
5,006
5,029

7,600
7,650
7,700
7,750

7,650
7,700
7,750
7,800

506
506
506
506

2,593
2,610
2,627
2,644

3,050
3,070
3,090
3,110

3,431
3,454
3,476
3,499

506
506
506
506

2,593
2,610
2,627
2,644

3,050
3,070
3,090
3,110

3,431
3,454
3,476
3,499

11,200
11,250
11,300
11,350

11,250
11,300
11,350
11,400

280
276
272
268

3,373
3,373
3,373
3,373

4,490
4,510
4,530
4,550

5,051
5,074
5,096
5,119

506
506
506
506

3,373
3,373
3,373
3,373

4,490
4,510
4,530
4,550

5,051
5,074
5,096
5,119

7,800
7,850
7,900
7,950

7,850
7,900
7,950
8,000

506
506
506
506

2,661
2,678
2,695
2,712

3,130
3,150
3,170
3,190

3,521
3,544
3,566
3,589

506
506
506
506

2,661
2,678
2,695
2,712

3,130
3,150
3,170
3,190

3,521
3,544
3,566
3,589

11,400
11,450
11,500
11,550

11,450
11,500
11,550
11,600

264
260
257
253

3,373
3,373
3,373
3,373

4,570
4,590
4,610
4,630

5,141
5,164
5,186
5,209

506
506
506
506

3,373
3,373
3,373
3,373

4,570
4,590
4,610
4,630

5,141
5,164
5,186
5,209

8,000
8,050
8,100
8,150

8,050
8,100
8,150
8,200

506
506
506
506

2,729
2,746
2,763
2,780

3,210
3,230
3,250
3,270

3,611
3,634
3,656
3,679

506
506
506
506

2,729
2,746
2,763
2,780

3,210
3,230
3,250
3,270

3,611
3,634
3,656
3,679

11,600
11,650
11,700
11,750

11,650
11,700
11,750
11,800

249
245
241
238

3,373
3,373
3,373
3,373

4,650
4,670
4,690
4,710

5,231
5,254
5,276
5,299

506
506
506
506

3,373
3,373
3,373
3,373

4,650
4,670
4,690
4,710

5,231
5,254
5,276
5,299

8,200
8,250
8,300
8,350

8,250
8,300
8,350
8,400

506
506
501
498

2,797
2,814
2,831
2,848

3,290
3,310
3,330
3,350

3,701
3,724
3,746
3,769

506
506
506
506

2,797
2,814
2,831
2,848

3,290
3,310
3,330
3,350

3,701
3,724
3,746
3,769

11,800
11,850
11,900
11,950

11,850
11,900
11,950
12,000

234
230
226
222

3,373
3,373
3,373
3,373

4,730
4,750
4,770
4,790

5,321
5,344
5,366
5,389

506
506
506
506

3,373
3,373
3,373
3,373

4,730
4,750
4,770
4,790

5,321
5,344
5,366
5,389

8,400
8,450
8,500
8,550

8,450
8,500
8,550
8,600

494
490
486
482

2,865
2,882
2,899
2,916

3,370
3,390
3,410
3,430

3,791
3,814
3,836
3,859

506
506
506
506

2,865
2,882
2,899
2,916

3,370
3,390
3,410
3,430

3,791
3,814
3,836
3,859

12,000
12,050
12,100
12,150

12,050
12,100
12,150
12,200

218
215
211
207

3,373
3,373
3,373
3,373

4,810
4,830
4,850
4,870

5,411
5,434
5,456
5,479

506
506
506
506

3,373
3,373
3,373
3,373

4,810
4,830
4,850
4,870

5,411
5,434
5,456
5,479

8,600
8,650
8,700
8,750

8,650
8,700
8,750
8,800

479
475
471
467

2,933
2,950
2,967
2,984

3,450
3,470
3,490
3,510

3,881
3,904
3,926
3,949

506
506
506
506

2,933
2,950
2,967
2,984

3,450
3,470
3,490
3,510

3,881
3,904
3,926
3,949

12,200
12,250
12,300
12,350

12,250
12,300
12,350
12,400

203
199
195
192

3,373
3,373
3,373
3,373

4,890
4,910
4,930
4,950

5,501
5,524
5,546
5,569

506
506
506
506

3,373
3,373
3,373
3,373

4,890
4,910
4,930
4,950

5,501
5,524
5,546
5,569

8,800
8,850
8,900
8,950

8,850
8,900
8,950
9,000

463
459
456
452

3,001
3,018
3,035
3,052

3,530
3,550
3,570
3,590

3,971
3,994
4,016
4,039

506
506
506
506

3,001
3,018
3,035
3,052

3,530
3,550
3,570
3,590

3,971
3,994
4,016
4,039

12,400
12,450
12,500
12,550

12,450
12,500
12,550
12,600

188
184
180
176

3,373
3,373
3,373
3,373

4,970
4,990
5,010
5,030

5,591
5,614
5,636
5,659

506
506
506
506

3,373
3,373
3,373
3,373

4,970
4,990
5,010
5,030

5,591
5,614
5,636
5,659

9,000
9,050
9,100
9,150

9,050
9,100
9,150
9,200

448
444
440
436

3,069
3,086
3,103
3,120

3,610
3,630
3,650
3,670

4,061
4,084
4,106
4,129

506
506
506
506

3,069
3,086
3,103
3,120

3,610
3,630
3,650
3,670

4,061
4,084
4,106
4,129

12,600
12,650
12,700
12,750

12,650
12,700
12,750
12,800

173
169
165
161

3,373
3,373
3,373
3,373

5,050
5,070
5,090
5,110

5,681
5,704
5,726
5,749

506
506
506
506

3,373
3,373
3,373
3,373

5,050
5,070
5,090
5,110

5,681
5,704
5,726
5,749

(Continued)

Need more information or forms? Visit IRS.gov.

- 63 -

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

At least

*

1

But less
than

2

3

And your filing status is–

Married filing jointly and the
number of children you have is–
0

Your credit is–

1

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and the
number of children you have is–
0

Your credit is–

1

2

3

Your credit is–

12,800
12,850
12,900
12,950

12,850
12,900
12,950
13,000

157
153
150
146

3,373
3,373
3,373
3,373

5,130
5,150
5,170
5,190

5,771
5,794
5,816
5,839

506
506
506
506

3,373
3,373
3,373
3,373

5,130
5,150
5,170
5,190

5,771
5,794
5,816
5,839

16,000
16,050
16,100
16,150

16,050
16,100
16,150
16,200

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

337
333
329
326

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

13,000
13,050
13,100
13,150

13,050
13,100
13,150
13,200

142
138
134
130

3,373
3,373
3,373
3,373

5,210
5,230
5,250
5,270

5,861
5,884
5,906
5,929

506
506
506
506

3,373
3,373
3,373
3,373

5,210
5,230
5,250
5,270

5,861
5,884
5,906
5,929

16,200
16,250
16,300
16,350

16,250
16,300
16,350
16,400

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

322
318
314
310

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

13,200
13,250
13,300
13,350

13,250
13,300
13,350
13,400

127
123
119
115

3,373
3,373
3,373
3,373

5,290
5,310
5,330
5,350

5,951
5,974
5,996
6,019

506
506
506
506

3,373
3,373
3,373
3,373

5,290
5,310
5,330
5,350

5,951
5,974
5,996
6,019

16,400
16,450
16,500
16,550

16,450
16,500
16,550
16,600

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

306
303
299
295

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

13,400
13,450
13,500
13,550

13,450
13,500
13,550
13,600

111
107
104
100

3,373
3,373
3,373
3,373

5,370
5,390
5,410
5,430

6,041
6,064
6,086
6,109

506
506
506
506

3,373
3,373
3,373
3,373

5,370
5,390
5,410
5,430

6,041
6,064
6,086
6,109

16,600
16,650
16,700
16,750

16,650
16,700
16,750
16,800

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

291
287
283
280

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

13,600
13,650
13,700
13,750

13,650
13,700
13,750
13,800

96
92
88
85

3,373
3,373
3,373
3,373

5,450
5,470
5,490
5,510

6,131
6,154
6,176
6,199

506
506
506
506

3,373
3,373
3,373
3,373

5,450
5,470
5,490
5,510

6,131
6,154
6,176
6,199

16,800
16,850
16,900
16,950

16,850
16,900
16,950
17,000

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

276
272
268
264

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

13,800
13,850
13,900
13,950

13,850
13,900
13,950
14,000

81
77
73
69

3,373
3,373
3,373
3,373

5,530
5,550
5,572
5,572

6,221
6,244
6,269
6,269

506
501
498
494

3,373
3,373
3,373
3,373

5,530
5,550
5,572
5,572

6,221
6,244
6,269
6,269

17,000
17,050
17,100
17,150

17,050
17,100
17,150
17,200

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

260
257
253
249

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

14,000
14,050
14,100
14,150

14,050
14,100
14,150
14,200

65
62
58
54

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

490
486
482
479

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

17,200
17,250
17,300
17,350

17,250
17,300
17,350
17,400

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

245
241
238
234

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

14,200
14,250
14,300
14,350

14,250
14,300
14,350
14,400

50
46
42
39

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

475
471
467
463

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

17,400
17,450
17,500
17,550

17,450
17,500
17,550
17,600

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

230
226
222
218

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

14,400
14,450
14,500
14,550

14,450
14,500
14,550
14,600

35
31
27
23

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

459
456
452
448

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

17,600
17,650
17,700
17,750

17,650
17,700
17,750
17,800

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

215
211
207
203

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

14,600
14,650
14,700
14,750

14,650
14,700
14,750
14,800

20
16
12
8

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

444
440
436
433

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

17,800
17,850
17,900
17,950

17,850
17,900
17,950
18,000

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

199
195
192
188

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

14,800
14,850
14,900
14,950

14,850
14,900
14,950
15,000

4
*
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

429
425
421
417

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

18,000
18,050
18,100
18,150

18,050
18,100
18,150
18,200

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

184
180
176
173

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

15,000
15,050
15,100
15,150

15,050
15,100
15,150
15,200

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

413
410
406
402

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

18,200
18,250
18,300
18,350

18,250
18,300
18,350
18,400

0
0
0
0

3,367
3,359
3,351
3,343

5,565
5,554
5,544
5,533

6,261
6,251
6,240
6,230

169
165
161
157

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

15,200
15,250
15,300
15,350

15,250
15,300
15,350
15,400

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

398
394
391
387

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

18,400
18,450
18,500
18,550

18,450
18,500
18,550
18,600

0
0
0
0

3,335
3,327
3,319
3,311

5,523
5,512
5,501
5,491

6,219
6,208
6,198
6,187

153
150
146
142

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

15,400
15,450
15,500
15,550

15,450
15,500
15,550
15,600

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

383
379
375
371

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

18,600
18,650
18,700
18,750

18,650
18,700
18,750
18,800

0
0
0
0

3,303
3,295
3,287
3,279

5,480
5,470
5,459
5,449

6,177
6,166
6,156
6,145

138
134
130
127

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

15,600
15,650
15,700
15,750

15,650
15,700
15,750
15,800

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

368
364
360
356

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

18,800
18,850
18,900
18,950

18,850
18,900
18,950
19,000

0
0
0
0

3,271
3,263
3,255
3,247

5,438
5,428
5,417
5,407

6,135
6,124
6,114
6,103

123
119
115
111

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

15,800
15,850
15,900
15,950

15,850
15,900
15,950
16,000

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

352
348
345
341

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

19,000
19,050
19,100
19,150

19,050
19,100
19,150
19,200

0
0
0
0

3,239
3,231
3,223
3,215

5,396
5,386
5,375
5,365

6,093
6,082
6,072
6,061

107
104
100
96

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

If the amount you are looking up from the worksheet is at least $14,850 but less than $14,880, and you have no qualifying children, your credit is $1.
If the amount you are looking up from the worksheet is $14,880 or more, and you have no qualifying children, you can’t take the credit.

(Continued)

- 64 -

Need more information or forms? Visit IRS.gov.

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

At least

*

1

But less
than

2

3

And your filing status is–

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

3

Your credit is–

19,200
19,250
19,300
19,350

19,250
19,300
19,350
19,400

0
0
0
0

3,207
3,199
3,191
3,183

5,354
5,343
5,333
5,322

6,051
6,040
6,029
6,019

92
88
85
81

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

22,400
22,450
22,500
22,550

22,450
22,500
22,550
22,600

0
0
0
0

2,696
2,688
2,680
2,672

4,680
4,670
4,659
4,649

5,377
5,366
5,356
5,345

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

19,400
19,450
19,500
19,550

19,450
19,500
19,550
19,600

0
0
0
0

3,175
3,167
3,159
3,151

5,312
5,301
5,291
5,280

6,008
5,998
5,987
5,977

77
73
69
65

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

22,600
22,650
22,700
22,750

22,650
22,700
22,750
22,800

0
0
0
0

2,664
2,656
2,648
2,640

4,638
4,627
4,617
4,606

5,334
5,324
5,313
5,303

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

19,600
19,650
19,700
19,750

19,650
19,700
19,750
19,800

0
0
0
0

3,143
3,135
3,128
3,120

5,270
5,259
5,249
5,238

5,966
5,956
5,945
5,935

62
58
54
50

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

22,800
22,850
22,900
22,950

22,850
22,900
22,950
23,000

0
0
0
0

2,632
2,624
2,616
2,608

4,596
4,585
4,575
4,564

5,292
5,282
5,271
5,261

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

19,800
19,850
19,900
19,950

19,850
19,900
19,950
20,000

0
0
0
0

3,112
3,104
3,096
3,088

5,228
5,217
5,207
5,196

5,924
5,914
5,903
5,893

46
42
39
35

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

23,000
23,050
23,100
23,150

23,050
23,100
23,150
23,200

0
0
0
0

2,600
2,592
2,584
2,576

4,554
4,543
4,533
4,522

5,250
5,240
5,229
5,219

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

20,000
20,050
20,100
20,150

20,050
20,100
20,150
20,200

0
0
0
0

3,080
3,072
3,064
3,056

5,186
5,175
5,164
5,154

5,882
5,872
5,861
5,850

31
27
23
20

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

23,200
23,250
23,300
23,350

23,250
23,300
23,350
23,400

0
0
0
0

2,568
2,560
2,552
2,544

4,512
4,501
4,491
4,480

5,208
5,198
5,187
5,177

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

20,200
20,250
20,300
20,350

20,250
20,300
20,350
20,400

0
0
0
0

3,048
3,040
3,032
3,024

5,143
5,133
5,122
5,112

5,840
5,829
5,819
5,808

16
12
8
4

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

23,400
23,450
23,500
23,550

23,450
23,500
23,550
23,600

0
0
0
0

2,536
2,528
2,520
2,512

4,470
4,459
4,448
4,438

5,166
5,155
5,145
5,134

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

20,400
20,450
20,500
20,550

20,450
20,500
20,550
20,600

0
0
0
0

3,016
3,008
3,000
2,992

5,101
5,091
5,080
5,070

5,798
5,787
5,777
5,766

*
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

23,600
23,650
23,700
23,750

23,650
23,700
23,750
23,800

0
0
0
0

2,504
2,496
2,488
2,480

4,427
4,417
4,406
4,396

5,124
5,113
5,103
5,092

0
0
0
0

3,373
3,373
3,373
3,367

5,572
5,572
5,572
5,565

6,269
6,269
6,269
6,261

20,600
20,650
20,700
20,750

20,650
20,700
20,750
20,800

0
0
0
0

2,984
2,976
2,968
2,960

5,059
5,049
5,038
5,028

5,756
5,745
5,735
5,724

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

23,800
23,850
23,900
23,950

23,850
23,900
23,950
24,000

0
0
0
0

2,472
2,464
2,456
2,448

4,385
4,375
4,364
4,354

5,082
5,071
5,061
5,050

0
0
0
0

3,359
3,351
3,343
3,335

5,554
5,544
5,533
5,523

6,251
6,240
6,230
6,219

20,800
20,850
20,900
20,950

20,850
20,900
20,950
21,000

0
0
0
0

2,952
2,944
2,936
2,928

5,017
5,007
4,996
4,985

5,714
5,703
5,693
5,682

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

24,000
24,050
24,100
24,150

24,050
24,100
24,150
24,200

0
0
0
0

2,440
2,432
2,424
2,416

4,343
4,333
4,322
4,312

5,040
5,029
5,019
5,008

0
0
0
0

3,327
3,319
3,311
3,303

5,512
5,501
5,491
5,480

6,208
6,198
6,187
6,177

21,000
21,050
21,100
21,150

21,050
21,100
21,150
21,200

0
0
0
0

2,920
2,912
2,904
2,896

4,975
4,964
4,954
4,943

5,671
5,661
5,650
5,640

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

24,200
24,250
24,300
24,350

24,250
24,300
24,350
24,400

0
0
0
0

2,408
2,400
2,392
2,384

4,301
4,290
4,280
4,269

4,998
4,987
4,976
4,966

0
0
0
0

3,295
3,287
3,279
3,271

5,470
5,459
5,449
5,438

6,166
6,156
6,145
6,135

21,200
21,250
21,300
21,350

21,250
21,300
21,350
21,400

0
0
0
0

2,888
2,880
2,872
2,864

4,933
4,922
4,912
4,901

5,629
5,619
5,608
5,598

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

24,400
24,450
24,500
24,550

24,450
24,500
24,550
24,600

0
0
0
0

2,376
2,368
2,360
2,352

4,259
4,248
4,238
4,227

4,955
4,945
4,934
4,924

0
0
0
0

3,263
3,255
3,247
3,239

5,428
5,417
5,407
5,396

6,124
6,114
6,103
6,093

21,400
21,450
21,500
21,550

21,450
21,500
21,550
21,600

0
0
0
0

2,856
2,848
2,840
2,832

4,891
4,880
4,870
4,859

5,587
5,577
5,566
5,556

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

24,600
24,650
24,700
24,750

24,650
24,700
24,750
24,800

0
0
0
0

2,344
2,336
2,329
2,321

4,217
4,206
4,196
4,185

4,913
4,903
4,892
4,882

0
0
0
0

3,231
3,223
3,215
3,207

5,386
5,375
5,365
5,354

6,082
6,072
6,061
6,051

21,600
21,650
21,700
21,750

21,650
21,700
21,750
21,800

0
0
0
0

2,824
2,816
2,808
2,800

4,849
4,838
4,828
4,817

5,545
5,535
5,524
5,513

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

24,800
24,850
24,900
24,950

24,850
24,900
24,950
25,000

0
0
0
0

2,313
2,305
2,297
2,289

4,175
4,164
4,154
4,143

4,871
4,861
4,850
4,840

0
0
0
0

3,199
3,191
3,183
3,175

5,343
5,333
5,322
5,312

6,040
6,029
6,019
6,008

21,800
21,850
21,900
21,950

21,850
21,900
21,950
22,000

0
0
0
0

2,792
2,784
2,776
2,768

4,806
4,796
4,785
4,775

5,503
5,492
5,482
5,471

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

25,000
25,050
25,100
25,150

25,050
25,100
25,150
25,200

0
0
0
0

2,281
2,273
2,265
2,257

4,133
4,122
4,111
4,101

4,829
4,819
4,808
4,797

0
0
0
0

3,167
3,159
3,151
3,143

5,301
5,291
5,280
5,270

5,998
5,987
5,977
5,966

22,000
22,050
22,100
22,150

22,050
22,100
22,150
22,200

0
0
0
0

2,760
2,752
2,744
2,736

4,764
4,754
4,743
4,733

5,461
5,450
5,440
5,429

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

25,200
25,250
25,300
25,350

25,250
25,300
25,350
25,400

0
0
0
0

2,249
2,241
2,233
2,225

4,090
4,080
4,069
4,059

4,787
4,776
4,766
4,755

0
0
0
0

3,135
3,128
3,120
3,112

5,259
5,249
5,238
5,228

5,956
5,945
5,935
5,924

22,200
22,250
22,300
22,350

22,250
22,300
22,350
22,400

0
0
0
0

2,728
2,720
2,712
2,704

4,722
4,712
4,701
4,691

5,419
5,408
5,398
5,387

0
0
0
0

3,373
3,373
3,373
3,373

5,572
5,572
5,572
5,572

6,269
6,269
6,269
6,269

25,400
25,450
25,500
25,550

25,450
25,500
25,550
25,600

0
0
0
0

2,217
2,209
2,201
2,193

4,048
4,038
4,027
4,017

4,745
4,734
4,724
4,713

0
0
0
0

3,104
3,096
3,088
3,080

5,217
5,207
5,196
5,186

5,914
5,903
5,893
5,882

If the amount you are looking up from the worksheet is at least $20,400 but less than $20,430, and you have no qualifying children, your credit is $1.
If the amount you are looking up from the worksheet is $20,430 or more, and you have no qualifying children, you can’t take the credit.

(Continued)

Need more information or forms? Visit IRS.gov.

- 65 -

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

At least

1

But less
than

2

3

And your filing status is–

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

3

Your credit is–

25,600
25,650
25,700
25,750

25,650
25,700
25,750
25,800

0
0
0
0

2,185
2,177
2,169
2,161

4,006
3,996
3,985
3,975

4,703
4,692
4,682
4,671

0
0
0
0

3,072
3,064
3,056
3,048

5,175
5,164
5,154
5,143

5,872
5,861
5,850
5,840

29,200
29,250
29,300
29,350

29,250
29,300
29,350
29,400

0
0
0
0

1,609
1,601
1,593
1,585

3,248
3,237
3,227
3,216

3,945
3,934
3,923
3,913

0
0
0
0

2,496
2,488
2,480
2,472

4,417
4,406
4,396
4,385

5,113
5,103
5,092
5,082

25,800
25,850
25,900
25,950

25,850
25,900
25,950
26,000

0
0
0
0

2,153
2,145
2,137
2,129

3,964
3,954
3,943
3,932

4,661
4,650
4,640
4,629

0
0
0
0

3,040
3,032
3,024
3,016

5,133
5,122
5,112
5,101

5,829
5,819
5,808
5,798

29,400
29,450
29,500
29,550

29,450
29,500
29,550
29,600

0
0
0
0

1,577
1,569
1,561
1,553

3,206
3,195
3,185
3,174

3,902
3,892
3,881
3,871

0
0
0
0

2,464
2,456
2,448
2,440

4,375
4,364
4,354
4,343

5,071
5,061
5,050
5,040

26,000
26,050
26,100
26,150

26,050
26,100
26,150
26,200

0
0
0
0

2,121
2,113
2,105
2,097

3,922
3,911
3,901
3,890

4,618
4,608
4,597
4,587

0
0
0
0

3,008
3,000
2,992
2,984

5,091
5,080
5,070
5,059

5,787
5,777
5,766
5,756

29,600
29,650
29,700
29,750

29,650
29,700
29,750
29,800

0
0
0
0

1,545
1,537
1,530
1,522

3,164
3,153
3,143
3,132

3,860
3,850
3,839
3,829

0
0
0
0

2,432
2,424
2,416
2,408

4,333
4,322
4,312
4,301

5,029
5,019
5,008
4,998

26,200
26,250
26,300
26,350

26,250
26,300
26,350
26,400

0
0
0
0

2,089
2,081
2,073
2,065

3,880
3,869
3,859
3,848

4,576
4,566
4,555
4,545

0
0
0
0

2,976
2,968
2,960
2,952

5,049
5,038
5,028
5,017

5,745
5,735
5,724
5,714

29,800
29,850
29,900
29,950

29,850
29,900
29,950
30,000

0
0
0
0

1,514
1,506
1,498
1,490

3,122
3,111
3,101
3,090

3,818
3,808
3,797
3,787

0
0
0
0

2,400
2,392
2,384
2,376

4,290
4,280
4,269
4,259

4,987
4,976
4,966
4,955

26,400
26,450
26,500
26,550

26,450
26,500
26,550
26,600

0
0
0
0

2,057
2,049
2,041
2,033

3,838
3,827
3,817
3,806

4,534
4,524
4,513
4,503

0
0
0
0

2,944
2,936
2,928
2,920

5,007
4,996
4,985
4,975

5,703
5,693
5,682
5,671

30,000
30,050
30,100
30,150

30,050
30,100
30,150
30,200

0
0
0
0

1,482
1,474
1,466
1,458

3,080
3,069
3,058
3,048

3,776
3,766
3,755
3,744

0
0
0
0

2,368
2,360
2,352
2,344

4,248
4,238
4,227
4,217

4,945
4,934
4,924
4,913

26,600
26,650
26,700
26,750

26,650
26,700
26,750
26,800

0
0
0
0

2,025
2,017
2,009
2,001

3,796
3,785
3,775
3,764

4,492
4,482
4,471
4,460

0
0
0
0

2,912
2,904
2,896
2,888

4,964
4,954
4,943
4,933

5,661
5,650
5,640
5,629

30,200
30,250
30,300
30,350

30,250
30,300
30,350
30,400

0
0
0
0

1,450
1,442
1,434
1,426

3,037
3,027
3,016
3,006

3,734
3,723
3,713
3,702

0
0
0
0

2,336
2,329
2,321
2,313

4,206
4,196
4,185
4,175

4,903
4,892
4,882
4,871

26,800
26,850
26,900
26,950

26,850
26,900
26,950
27,000

0
0
0
0

1,993
1,985
1,977
1,969

3,753
3,743
3,732
3,722

4,450
4,439
4,429
4,418

0
0
0
0

2,880
2,872
2,864
2,856

4,922
4,912
4,901
4,891

5,619
5,608
5,598
5,587

30,400
30,450
30,500
30,550

30,450
30,500
30,550
30,600

0
0
0
0

1,418
1,410
1,402
1,394

2,995
2,985
2,974
2,964

3,692
3,681
3,671
3,660

0
0
0
0

2,305
2,297
2,289
2,281

4,164
4,154
4,143
4,133

4,861
4,850
4,840
4,829

27,000
27,050
27,100
27,150

27,050
27,100
27,150
27,200

0
0
0
0

1,961
1,953
1,945
1,937

3,711
3,701
3,690
3,680

4,408
4,397
4,387
4,376

0
0
0
0

2,848
2,840
2,832
2,824

4,880
4,870
4,859
4,849

5,577
5,566
5,556
5,545

30,600
30,650
30,700
30,750

30,650
30,700
30,750
30,800

0
0
0
0

1,386
1,378
1,370
1,362

2,953
2,943
2,932
2,922

3,650
3,639
3,629
3,618

0
0
0
0

2,273
2,265
2,257
2,249

4,122
4,111
4,101
4,090

4,819
4,808
4,797
4,787

27,200
27,250
27,300
27,350

27,250
27,300
27,350
27,400

0
0
0
0

1,929
1,921
1,913
1,905

3,669
3,659
3,648
3,638

4,366
4,355
4,345
4,334

0
0
0
0

2,816
2,808
2,800
2,792

4,838
4,828
4,817
4,806

5,535
5,524
5,513
5,503

30,800
30,850
30,900
30,950

30,850
30,900
30,950
31,000

0
0
0
0

1,354
1,346
1,338
1,330

2,911
2,901
2,890
2,879

3,608
3,597
3,587
3,576

0
0
0
0

2,241
2,233
2,225
2,217

4,080
4,069
4,059
4,048

4,776
4,766
4,755
4,745

27,400
27,450
27,500
27,550

27,450
27,500
27,550
27,600

0
0
0
0

1,897
1,889
1,881
1,873

3,627
3,617
3,606
3,596

4,324
4,313
4,303
4,292

0
0
0
0

2,784
2,776
2,768
2,760

4,796
4,785
4,775
4,764

5,492
5,482
5,471
5,461

31,000
31,050
31,100
31,150

31,050
31,100
31,150
31,200

0
0
0
0

1,322
1,314
1,306
1,298

2,869
2,858
2,848
2,837

3,565
3,555
3,544
3,534

0
0
0
0

2,209
2,201
2,193
2,185

4,038
4,027
4,017
4,006

4,734
4,724
4,713
4,703

27,600
27,650
27,700
27,750

27,650
27,700
27,750
27,800

0
0
0
0

1,865
1,857
1,849
1,841

3,585
3,574
3,564
3,553

4,281
4,271
4,260
4,250

0
0
0
0

2,752
2,744
2,736
2,728

4,754
4,743
4,733
4,722

5,450
5,440
5,429
5,419

31,200
31,250
31,300
31,350

31,250
31,300
31,350
31,400

0
0
0
0

1,290
1,282
1,274
1,266

2,827
2,816
2,806
2,795

3,523
3,513
3,502
3,492

0
0
0
0

2,177
2,169
2,161
2,153

3,996
3,985
3,975
3,964

4,692
4,682
4,671
4,661

27,800
27,850
27,900
27,950

27,850
27,900
27,950
28,000

0
0
0
0

1,833
1,825
1,817
1,809

3,543
3,532
3,522
3,511

4,239
4,229
4,218
4,208

0
0
0
0

2,720
2,712
2,704
2,696

4,712
4,701
4,691
4,680

5,408
5,398
5,387
5,377

31,400
31,450
31,500
31,550

31,450
31,500
31,550
31,600

0
0
0
0

1,258
1,250
1,242
1,234

2,785
2,774
2,764
2,753

3,481
3,471
3,460
3,450

0
0
0
0

2,145
2,137
2,129
2,121

3,954
3,943
3,932
3,922

4,650
4,640
4,629
4,618

28,000
28,050
28,100
28,150

28,050
28,100
28,150
28,200

0
0
0
0

1,801
1,793
1,785
1,777

3,501
3,490
3,480
3,469

4,197
4,187
4,176
4,166

0
0
0
0

2,688
2,680
2,672
2,664

4,670
4,659
4,649
4,638

5,366
5,356
5,345
5,334

31,600
31,650
31,700
31,750

31,650
31,700
31,750
31,800

0
0
0
0

1,226
1,218
1,210
1,202

2,743
2,732
2,722
2,711

3,439
3,429
3,418
3,407

0
0
0
0

2,113
2,105
2,097
2,089

3,911
3,901
3,890
3,880

4,608
4,597
4,587
4,576

28,200
28,250
28,300
28,350

28,250
28,300
28,350
28,400

0
0
0
0

1,769
1,761
1,753
1,745

3,459
3,448
3,438
3,427

4,155
4,145
4,134
4,124

0
0
0
0

2,656
2,648
2,640
2,632

4,627
4,617
4,606
4,596

5,324
5,313
5,303
5,292

31,800
31,850
31,900
31,950

31,850
31,900
31,950
32,000

0
0
0
0

1,194
1,186
1,178
1,170

2,700
2,690
2,679
2,669

3,397
3,386
3,376
3,365

0
0
0
0

2,081
2,073
2,065
2,057

3,869
3,859
3,848
3,838

4,566
4,555
4,545
4,534

28,400
28,450
28,500
28,550

28,450
28,500
28,550
28,600

0
0
0
0

1,737
1,729
1,721
1,713

3,417
3,406
3,395
3,385

4,113
4,102
4,092
4,081

0
0
0
0

2,624
2,616
2,608
2,600

4,585
4,575
4,564
4,554

5,282
5,271
5,261
5,250

32,000
32,050
32,100
32,150

32,050
32,100
32,150
32,200

0
0
0
0

1,162
1,154
1,146
1,138

2,658
2,648
2,637
2,627

3,355
3,344
3,334
3,323

0
0
0
0

2,049
2,041
2,033
2,025

3,827
3,817
3,806
3,796

4,524
4,513
4,503
4,492

28,600
28,650
28,700
28,750

28,650
28,700
28,750
28,800

0
0
0
0

1,705
1,697
1,689
1,681

3,374
3,364
3,353
3,343

4,071
4,060
4,050
4,039

0
0
0
0

2,592
2,584
2,576
2,568

4,543
4,533
4,522
4,512

5,240
5,229
5,219
5,208

32,200
32,250
32,300
32,350

32,250
32,300
32,350
32,400

0
0
0
0

1,130
1,122
1,114
1,106

2,616
2,606
2,595
2,585

3,313
3,302
3,292
3,281

0
0
0
0

2,017
2,009
2,001
1,993

3,785
3,775
3,764
3,753

4,482
4,471
4,460
4,450

28,800
28,850
28,900
28,950

28,850
28,900
28,950
29,000

0
0
0
0

1,673
1,665
1,657
1,649

3,332
3,322
3,311
3,301

4,029
4,018
4,008
3,997

0
0
0
0

2,560
2,552
2,544
2,536

4,501
4,491
4,480
4,470

5,198
5,187
5,177
5,166

32,400
32,450
32,500
32,550

32,450
32,500
32,550
32,600

0
0
0
0

1,098
1,090
1,082
1,074

2,574
2,564
2,553
2,543

3,271
3,260
3,250
3,239

0
0
0
0

1,985
1,977
1,969
1,961

3,743
3,732
3,722
3,711

4,439
4,429
4,418
4,408

29,000
29,050
29,100
29,150

29,050
29,100
29,150
29,200

0
0
0
0

1,641
1,633
1,625
1,617

3,290
3,280
3,269
3,259

3,987
3,976
3,966
3,955

0
0
0
0

2,528
2,520
2,512
2,504

4,459
4,448
4,438
4,427

5,155
5,145
5,134
5,124

32,600
32,650
32,700
32,750

32,650
32,700
32,750
32,800

0
0
0
0

1,066
1,058
1,050
1,042

2,532
2,521
2,511
2,500

3,228
3,218
3,207
3,197

0
0
0
0

1,953
1,945
1,937
1,929

3,701
3,690
3,680
3,669

4,397
4,387
4,376
4,366

(Continued)

- 66 -

Need more information or forms? Visit IRS.gov.

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

At least

1

But less
than

2

3

And your filing status is–

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

3

Your credit is–

32,800
32,850
32,900
32,950

32,850
32,900
32,950
33,000

0
0
0
0

1,034
1,026
1,018
1,010

2,490
2,479
2,469
2,458

3,186
3,176
3,165
3,155

0
0
0
0

1,921
1,913
1,905
1,897

3,659
3,648
3,638
3,627

4,355
4,345
4,334
4,324

36,000
36,050
36,100
36,150

36,050
36,100
36,150
36,200

0
0
0
0

523
515
507
499

1,816
1,805
1,795
1,784

2,512
2,502
2,491
2,481

0
0
0
0

1,410
1,402
1,394
1,386

2,985
2,974
2,964
2,953

3,681
3,671
3,660
3,650

33,000
33,050
33,100
33,150

33,050
33,100
33,150
33,200

0
0
0
0

1,002
994
986
978

2,448
2,437
2,427
2,416

3,144
3,134
3,123
3,113

0
0
0
0

1,889
1,881
1,873
1,865

3,617
3,606
3,596
3,585

4,313
4,303
4,292
4,281

36,200
36,250
36,300
36,350

36,250
36,300
36,350
36,400

0
0
0
0

491
483
475
467

1,774
1,763
1,753
1,742

2,470
2,460
2,449
2,439

0
0
0
0

1,378
1,370
1,362
1,354

2,943
2,932
2,922
2,911

3,639
3,629
3,618
3,608

33,200
33,250
33,300
33,350

33,250
33,300
33,350
33,400

0
0
0
0

970
962
954
946

2,406
2,395
2,385
2,374

3,102
3,092
3,081
3,071

0
0
0
0

1,857
1,849
1,841
1,833

3,574
3,564
3,553
3,543

4,271
4,260
4,250
4,239

36,400
36,450
36,500
36,550

36,450
36,500
36,550
36,600

0
0
0
0

459
451
443
435

1,732
1,721
1,711
1,700

2,428
2,418
2,407
2,397

0
0
0
0

1,346
1,338
1,330
1,322

2,901
2,890
2,879
2,869

3,597
3,587
3,576
3,565

33,400
33,450
33,500
33,550

33,450
33,500
33,550
33,600

0
0
0
0

938
930
922
914

2,364
2,353
2,342
2,332

3,060
3,049
3,039
3,028

0
0
0
0

1,825
1,817
1,809
1,801

3,532
3,522
3,511
3,501

4,229
4,218
4,208
4,197

36,600
36,650
36,700
36,750

36,650
36,700
36,750
36,800

0
0
0
0

427
419
411
403

1,690
1,679
1,669
1,658

2,386
2,376
2,365
2,354

0
0
0
0

1,314
1,306
1,298
1,290

2,858
2,848
2,837
2,827

3,555
3,544
3,534
3,523

33,600
33,650
33,700
33,750

33,650
33,700
33,750
33,800

0
0
0
0

906
898
890
882

2,321
2,311
2,300
2,290

3,018
3,007
2,997
2,986

0
0
0
0

1,793
1,785
1,777
1,769

3,490
3,480
3,469
3,459

4,187
4,176
4,166
4,155

36,800
36,850
36,900
36,950

36,850
36,900
36,950
37,000

0
0
0
0

395
387
379
371

1,647
1,637
1,626
1,616

2,344
2,333
2,323
2,312

0
0
0
0

1,282
1,274
1,266
1,258

2,816
2,806
2,795
2,785

3,513
3,502
3,492
3,481

33,800
33,850
33,900
33,950

33,850
33,900
33,950
34,000

0
0
0
0

874
866
858
850

2,279
2,269
2,258
2,248

2,976
2,965
2,955
2,944

0
0
0
0

1,761
1,753
1,745
1,737

3,448
3,438
3,427
3,417

4,145
4,134
4,124
4,113

37,000
37,050
37,100
37,150

37,050
37,100
37,150
37,200

0
0
0
0

363
355
347
339

1,605
1,595
1,584
1,574

2,302
2,291
2,281
2,270

0
0
0
0

1,250
1,242
1,234
1,226

2,774
2,764
2,753
2,743

3,471
3,460
3,450
3,439

34,000
34,050
34,100
34,150

34,050
34,100
34,150
34,200

0
0
0
0

842
834
826
818

2,237
2,227
2,216
2,206

2,934
2,923
2,913
2,902

0
0
0
0

1,729
1,721
1,713
1,705

3,406
3,395
3,385
3,374

4,102
4,092
4,081
4,071

37,200
37,250
37,300
37,350

37,250
37,300
37,350
37,400

0
0
0
0

331
323
315
307

1,563
1,553
1,542
1,532

2,260
2,249
2,239
2,228

0
0
0
0

1,218
1,210
1,202
1,194

2,732
2,722
2,711
2,700

3,429
3,418
3,407
3,397

34,200
34,250
34,300
34,350

34,250
34,300
34,350
34,400

0
0
0
0

810
802
794
786

2,195
2,184
2,174
2,163

2,892
2,881
2,870
2,860

0
0
0
0

1,697
1,689
1,681
1,673

3,364
3,353
3,343
3,332

4,060
4,050
4,039
4,029

37,400
37,450
37,500
37,550

37,450
37,500
37,550
37,600

0
0
0
0

299
291
283
275

1,521
1,511
1,500
1,490

2,218
2,207
2,197
2,186

0
0
0
0

1,186
1,178
1,170
1,162

2,690
2,679
2,669
2,658

3,386
3,376
3,365
3,355

34,400
34,450
34,500
34,550

34,450
34,500
34,550
34,600

0
0
0
0

778
770
762
754

2,153
2,142
2,132
2,121

2,849
2,839
2,828
2,818

0
0
0
0

1,665
1,657
1,649
1,641

3,322
3,311
3,301
3,290

4,018
4,008
3,997
3,987

37,600
37,650
37,700
37,750

37,650
37,700
37,750
37,800

0
0
0
0

267
259
251
243

1,479
1,468
1,458
1,447

2,175
2,165
2,154
2,144

0
0
0
0

1,154
1,146
1,138
1,130

2,648
2,637
2,627
2,616

3,344
3,334
3,323
3,313

34,600
34,650
34,700
34,750

34,650
34,700
34,750
34,800

0
0
0
0

746
738
731
723

2,111
2,100
2,090
2,079

2,807
2,797
2,786
2,776

0
0
0
0

1,633
1,625
1,617
1,609

3,280
3,269
3,259
3,248

3,976
3,966
3,955
3,945

37,800
37,850
37,900
37,950

37,850
37,900
37,950
38,000

0
0
0
0

235
227
219
211

1,437
1,426
1,416
1,405

2,133
2,123
2,112
2,102

0
0
0
0

1,122
1,114
1,106
1,098

2,606
2,595
2,585
2,574

3,302
3,292
3,281
3,271

34,800
34,850
34,900
34,950

34,850
34,900
34,950
35,000

0
0
0
0

715
707
699
691

2,069
2,058
2,048
2,037

2,765
2,755
2,744
2,734

0
0
0
0

1,601
1,593
1,585
1,577

3,237
3,227
3,216
3,206

3,934
3,923
3,913
3,902

38,000
38,050
38,100
38,150

38,050
38,100
38,150
38,200

0
0
0
0

203
195
187
179

1,395
1,384
1,374
1,363

2,091
2,081
2,070
2,060

0
0
0
0

1,090
1,082
1,074
1,066

2,564
2,553
2,543
2,532

3,260
3,250
3,239
3,228

35,000
35,050
35,100
35,150

35,050
35,100
35,150
35,200

0
0
0
0

683
675
667
659

2,027
2,016
2,005
1,995

2,723
2,713
2,702
2,691

0
0
0
0

1,569
1,561
1,553
1,545

3,195
3,185
3,174
3,164

3,892
3,881
3,871
3,860

38,200
38,250
38,300
38,350

38,250
38,300
38,350
38,400

0
0
0
0

171
163
155
147

1,353
1,342
1,332
1,321

2,049
2,039
2,028
2,018

0
0
0
0

1,058
1,050
1,042
1,034

2,521
2,511
2,500
2,490

3,218
3,207
3,197
3,186

35,200
35,250
35,300
35,350

35,250
35,300
35,350
35,400

0
0
0
0

651
643
635
627

1,984
1,974
1,963
1,953

2,681
2,670
2,660
2,649

0
0
0
0

1,537
1,530
1,522
1,514

3,153
3,143
3,132
3,122

3,850
3,839
3,829
3,818

38,400
38,450
38,500
38,550

38,450
38,500
38,550
38,600

0
0
0
0

139
131
123
115

1,311
1,300
1,289
1,279

2,007
1,996
1,986
1,975

0
0
0
0

1,026
1,018
1,010
1,002

2,479
2,469
2,458
2,448

3,176
3,165
3,155
3,144

35,400
35,450
35,500
35,550

35,450
35,500
35,550
35,600

0
0
0
0

619
611
603
595

1,942
1,932
1,921
1,911

2,639
2,628
2,618
2,607

0
0
0
0

1,506
1,498
1,490
1,482

3,111
3,101
3,090
3,080

3,808
3,797
3,787
3,776

38,600
38,650
38,700
38,750

38,650
38,700
38,750
38,800

0
0
0
0

107
99
91
83

1,268
1,258
1,247
1,237

1,965
1,954
1,944
1,933

0
0
0
0

994
986
978
970

2,437
2,427
2,416
2,406

3,134
3,123
3,113
3,102

35,600
35,650
35,700
35,750

35,650
35,700
35,750
35,800

0
0
0
0

587
579
571
563

1,900
1,890
1,879
1,869

2,597
2,586
2,576
2,565

0
0
0
0

1,474
1,466
1,458
1,450

3,069
3,058
3,048
3,037

3,766
3,755
3,744
3,734

38,800
38,850
38,900
38,950

38,850
38,900
38,950
39,000

0
0
0
0

75
67
59
51

1,226
1,216
1,205
1,195

1,923
1,912
1,902
1,891

0
0
0
0

962
954
946
938

2,395
2,385
2,374
2,364

3,092
3,081
3,071
3,060

35,800
35,850
35,900
35,950

35,850
35,900
35,950
36,000

0
0
0
0

555
547
539
531

1,858
1,848
1,837
1,826

2,555
2,544
2,534
2,523

0
0
0
0

1,442
1,434
1,426
1,418

3,027
3,016
3,006
2,995

3,723
3,713
3,702
3,692

39,000
39,050
39,100
39,150

39,050
39,100
39,150
39,200

0
0
0
0

43
35
27
19

1,184
1,174
1,163
1,153

1,881
1,870
1,860
1,849

0
0
0
0

930
922
914
906

2,353
2,342
2,332
2,321

3,049
3,039
3,028
3,018

(Continued)

Need more information or forms? Visit IRS.gov.

- 67 -

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

At least

*
**
***

1

But less
than

2

3

And your filing status is–

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

3

Your credit is–

39,200
39,250
39,300
39,350

39,250
39,300
39,350
39,400

0
0
0
0

11
*
0
0

1,142
1,131
1,121
1,110

1,839
1,828
1,817
1,807

0
0
0
0

898
890
882
874

2,311
2,300
2,290
2,279

3,007
2,997
2,986
2,976

42,400
42,450
42,500
42,550

42,450
42,500
42,550
42,600

0
0
0
0

0
0
0
0

468
458
447
437

1,165
1,154
1,144
1,133

0
0
0
0

387
379
371
363

1,637
1,626
1,616
1,605

2,333
2,323
2,312
2,302

39,400
39,450
39,500
39,550

39,450
39,500
39,550
39,600

0
0
0
0

0
0
0
0

1,100
1,089
1,079
1,068

1,796
1,786
1,775
1,765

0
0
0
0

866
858
850
842

2,269
2,258
2,248
2,237

2,965
2,955
2,944
2,934

42,600
42,650
42,700
42,750

42,650
42,700
42,750
42,800

0
0
0
0

0
0
0
0

426
415
405
394

1,122
1,112
1,101
1,091

0
0
0
0

355
347
339
331

1,595
1,584
1,574
1,563

2,291
2,281
2,270
2,260

39,600
39,650
39,700
39,750

39,650
39,700
39,750
39,800

0
0
0
0

0
0
0
0

1,058
1,047
1,037
1,026

1,754
1,744
1,733
1,723

0
0
0
0

834
826
818
810

2,227
2,216
2,206
2,195

2,923
2,913
2,902
2,892

42,800
42,850
42,900
42,950

42,850
42,900
42,950
43,000

0
0
0
0

0
0
0
0

384
373
363
352

1,080
1,070
1,059
1,049

0
0
0
0

323
315
307
299

1,553
1,542
1,532
1,521

2,249
2,239
2,228
2,218

39,800
39,850
39,900
39,950

39,850
39,900
39,950
40,000

0
0
0
0

0
0
0
0

1,016
1,005
995
984

1,712
1,702
1,691
1,681

0
0
0
0

802
794
786
778

2,184
2,174
2,163
2,153

2,881
2,870
2,860
2,849

43,000
43,050
43,100
43,150

43,050
43,100
43,150
43,200

0
0
0
0

0
0
0
0

342
331
321
310

1,038
1,028
1,017
1,007

0
0
0
0

291
283
275
267

1,511
1,500
1,490
1,479

2,207
2,197
2,186
2,175

40,000
40,050
40,100
40,150

40,050
40,100
40,150
40,200

0
0
0
0

0
0
0
0

974
963
952
942

1,670
1,660
1,649
1,638

0
0
0
0

770
762
754
746

2,142
2,132
2,121
2,111

2,839
2,828
2,818
2,807

43,200
43,250
43,300
43,350

43,250
43,300
43,350
43,400

0
0
0
0

0
0
0
0

300
289
279
268

996
986
975
965

0
0
0
0

259
251
243
235

1,468
1,458
1,447
1,437

2,165
2,154
2,144
2,133

40,200
40,250
40,300
40,350

40,250
40,300
40,350
40,400

0
0
0
0

0
0
0
0

931
921
910
900

1,628
1,617
1,607
1,596

0
0
0
0

738
731
723
715

2,100
2,090
2,079
2,069

2,797
2,786
2,776
2,765

43,400
43,450
43,500
43,550

43,450
43,500
43,550
43,600

0
0
0
0

0
0
0
0

258
247
236
226

954
943
933
922

0
0
0
0

227
219
211
203

1,426
1,416
1,405
1,395

2,123
2,112
2,102
2,091

40,400
40,450
40,500
40,550

40,450
40,500
40,550
40,600

0
0
0
0

0
0
0
0

889
879
868
858

1,586
1,575
1,565
1,554

0
0
0
0

707
699
691
683

2,058
2,048
2,037
2,027

2,755
2,744
2,734
2,723

43,600
43,650
43,700
43,750

43,650
43,700
43,750
43,800

0
0
0
0

0
0
0
0

215
205
194
184

912
901
891
880

0
0
0
0

195
187
179
171

1,384
1,374
1,363
1,353

2,081
2,070
2,060
2,049

40,600
40,650
40,700
40,750

40,650
40,700
40,750
40,800

0
0
0
0

0
0
0
0

847
837
826
816

1,544
1,533
1,523
1,512

0
0
0
0

675
667
659
651

2,016
2,005
1,995
1,984

2,713
2,702
2,691
2,681

43,800
43,850
43,900
43,950

43,850
43,900
43,950
44,000

0
0
0
0

0
0
0
0

173
163
152
142

870
859
849
838

0
0
0
0

163
155
147
139

1,342
1,332
1,321
1,311

2,039
2,028
2,018
2,007

40,800
40,850
40,900
40,950

40,850
40,900
40,950
41,000

0
0
0
0

0
0
0
0

805
795
784
773

1,502
1,491
1,481
1,470

0
0
0
0

643
635
627
619

1,974
1,963
1,953
1,942

2,670
2,660
2,649
2,639

44,000
44,050
44,100
44,150

44,050
44,100
44,150
44,200

0
0
0
0

0
0
0
0

131
121
110
100

828
817
807
796

0
0
0
0

131
123
115
107

1,300
1,289
1,279
1,268

1,996
1,986
1,975
1,965

41,000
41,050
41,100
41,150

41,050
41,100
41,150
41,200

0
0
0
0

0
0
0
0

763
752
742
731

1,459
1,449
1,438
1,428

0
0
0
0

611
603
595
587

1,932
1,921
1,911
1,900

2,628
2,618
2,607
2,597

44,200
44,250
44,300
44,350

44,250
44,300
44,350
44,400

0
0
0
0

0
0
0
0

89
78
68
57

786
775
764
754

0
0
0
0

99
91
83
75

1,258
1,247
1,237
1,226

1,954
1,944
1,933
1,923

41,200
41,250
41,300
41,350

41,250
41,300
41,350
41,400

0
0
0
0

0
0
0
0

721
710
700
689

1,417
1,407
1,396
1,386

0
0
0
0

579
571
563
555

1,890
1,879
1,869
1,858

2,586
2,576
2,565
2,555

44,400
44,450
44,500
44,550

44,450
44,500
44,550
44,600

0
0
0
0

0
0
0
0

47
36
26
15

743
733
722
712

0
0
0
0

67
59
51
43

1,216
1,205
1,195
1,184

1,912
1,902
1,891
1,881

41,400
41,450
41,500
41,550

41,450
41,500
41,550
41,600

0
0
0
0

0
0
0
0

679
668
658
647

1,375
1,365
1,354
1,344

0
0
0
0

547
539
531
523

1,848
1,837
1,826
1,816

2,544
2,534
2,523
2,512

44,600
44,650
44,700
44,750

44,650
44,700
44,750
44,800

0
0
0
0

0
0
0
0

**
0
0
0

701
691
680
670

0
0
0
0

35
27
19
11

1,174
1,163
1,153
1,142

1,870
1,860
1,849
1,839

41,600
41,650
41,700
41,750

41,650
41,700
41,750
41,800

0
0
0
0

0
0
0
0

637
626
616
605

1,333
1,323
1,312
1,301

0
0
0
0

515
507
499
491

1,805
1,795
1,784
1,774

2,502
2,491
2,481
2,470

44,800
44,850
44,900
44,950

44,850
44,900
44,950
45,000

0
0
0
0

0
0
0
0

0
0
0
0

659
649
638
628

0
0
0
0

***
0
0
0

1,131
1,121
1,110
1,100

1,828
1,817
1,807
1,796

41,800
41,850
41,900
41,950

41,850
41,900
41,950
42,000

0
0
0
0

0
0
0
0

594
584
573
563

1,291
1,280
1,270
1,259

0
0
0
0

483
475
467
459

1,763
1,753
1,742
1,732

2,460
2,449
2,439
2,428

45,000
45,050
45,100
45,150

45,050
45,100
45,150
45,200

0
0
0
0

0
0
0
0

0
0
0
0

617
607
596
585

0
0
0
0

0
0
0
0

1,089
1,079
1,068
1,058

1,786
1,775
1,765
1,754

42,000
42,050
42,100
42,150

42,050
42,100
42,150
42,200

0
0
0
0

0
0
0
0

552
542
531
521

1,249
1,238
1,228
1,217

0
0
0
0

451
443
435
427

1,721
1,711
1,700
1,690

2,418
2,407
2,397
2,386

45,200
45,250
45,300
45,350

45,250
45,300
45,350
45,400

0
0
0
0

0
0
0
0

0
0
0
0

575
564
554
543

0
0
0
0

0
0
0
0

1,047
1,037
1,026
1,016

1,744
1,733
1,723
1,712

42,200
42,250
42,300
42,350

42,250
42,300
42,350
42,400

0
0
0
0

0
0
0
0

510
500
489
479

1,207
1,196
1,186
1,175

0
0
0
0

419
411
403
395

1,679
1,669
1,658
1,647

2,376
2,365
2,354
2,344

45,400
45,450
45,500
45,550

45,450
45,500
45,550
45,600

0
0
0
0

0
0
0
0

0
0
0
0

533
522
512
501

0
0
0
0

0
0
0
0

1,005
995
984
974

1,702
1,691
1,681
1,670

If the amount you are looking up from the worksheet is at least $39,250 but less than $39,296, and you have one qualifying child, your credit is $4.
If the amount you are looking up from the worksheet is $39,296 or more, and you have one qualifying child, you can’t take the credit.
If the amount you are looking up from the worksheet is at least $44,600 but less than $44,648, and you have two qualifying children, your credit is $5.
If the amount you are looking up from the worksheet is $44,648 or more, and you have two qualifying children, you can’t take the credit.
If the amount you are looking up from the worksheet is at least $44,800 but less than $44,846, and you have one qualifying child, your credit is $4.
If the amount you are looking up from the worksheet is $44,846 or more, and you have one qualifying child, you can’t take the credit.

(Continued)

- 68 -

Need more information or forms? Visit IRS.gov.

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

At least

*

**

1

But less
than

2

And your filing status is–

Married filing jointly and the
number of children you have is–

3

0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

1

But less
than

2

Married filing jointly and the
number of children you have is–

3

0

1

Your credit is–

2

3

Your credit is–

45,600
45,650
45,700
45,750

45,650
45,700
45,750
45,800

0
0
0
0

0
0
0
0

0
0
0
0

491
480
470
459

0
0
0
0

0
0
0
0

963
952
942
931

1,660
1,649
1,638
1,628

48,800
48,850
48,900
48,950

48,850
48,900
48,950
49,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

289
279
268
258

986
975
965
954

45,800
45,850
45,900
45,950

45,850
45,900
45,950
46,000

0
0
0
0

0
0
0
0

0
0
0
0

449
438
428
417

0
0
0
0

0
0
0
0

921
910
900
889

1,617
1,607
1,596
1,586

49,000
49,050
49,100
49,150

49,050
49,100
49,150
49,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

247
236
226
215

943
933
922
912

46,000
46,050
46,100
46,150

46,050
46,100
46,150
46,200

0
0
0
0

0
0
0
0

0
0
0
0

406
396
385
375

0
0
0
0

0
0
0
0

879
868
858
847

1,575
1,565
1,554
1,544

49,200
49,250
49,300
49,350

49,250
49,300
49,350
49,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

205
194
184
173

901
891
880
870

46,200
46,250
46,300
46,350

46,250
46,300
46,350
46,400

0
0
0
0

0
0
0
0

0
0
0
0

364
354
343
333

0
0
0
0

0
0
0
0

837
826
816
805

1,533
1,523
1,512
1,502

49,400
49,450
49,500
49,550

49,450
49,500
49,550
49,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

163
152
142
131

859
849
838
828

46,400
46,450
46,500
46,550

46,450
46,500
46,550
46,600

0
0
0
0

0
0
0
0

0
0
0
0

322
312
301
291

0
0
0
0

0
0
0
0

795
784
773
763

1,491
1,481
1,470
1,459

49,600
49,650
49,700
49,750

49,650
49,700
49,750
49,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

121
110
100
89

817
807
796
786

46,600
46,650
46,700
46,750

46,650
46,700
46,750
46,800

0
0
0
0

0
0
0
0

0
0
0
0

280
270
259
248

0
0
0
0

0
0
0
0

752
742
731
721

1,449
1,438
1,428
1,417

49,800
49,850
49,900
49,950

49,850
49,900
49,950
50,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

78
68
57
47

775
764
754
743

46,800
46,850
46,900
46,950

46,850
46,900
46,950
47,000

0
0
0
0

0
0
0
0

0
0
0
0

238
227
217
206

0
0
0
0

0
0
0
0

710
700
689
679

1,407
1,396
1,386
1,375

50,000
50,050
50,100
50,150

50,050
50,100
50,150
50,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

36
26
15
**

733
722
712
701

47,000
47,050
47,100
47,150

47,050
47,100
47,150
47,200

0
0
0
0

0
0
0
0

0
0
0
0

196
185
175
164

0
0
0
0

0
0
0
0

668
658
647
637

1,365
1,354
1,344
1,333

50,200
50,250
50,300
50,350

50,250
50,300
50,350
50,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

691
680
670
659

47,200
47,250
47,300
47,350

47,250
47,300
47,350
47,400

0
0
0
0

0
0
0
0

0
0
0
0

154
143
133
122

0
0
0
0

0
0
0
0

626
616
605
594

1,323
1,312
1,301
1,291

50,400
50,450
50,500
50,550

50,450
50,500
50,550
50,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

649
638
628
617

47,400
47,450
47,500
47,550

47,450
47,500
47,550
47,600

0
0
0
0

0
0
0
0

0
0
0
0

112
101
91
80

0
0
0
0

0
0
0
0

584
573
563
552

1,280
1,270
1,259
1,249

50,600
50,650
50,700
50,750

50,650
50,700
50,750
50,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

607
596
585
575

47,600
47,650
47,700
47,750

47,650
47,700
47,750
47,800

0
0
0
0

0
0
0
0

0
0
0
0

69
59
48
38

0
0
0
0

0
0
0
0

542
531
521
510

1,238
1,228
1,217
1,207

50,800
50,850
50,900
50,950

50,850
50,900
50,950
51,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

564
554
543
533

47,800
47,850
47,900
47,950

47,850
47,900
47,950
48,000

0
0
0
0

0
0
0
0

0
0
0
0

27
17
6
*

0
0
0
0

0
0
0
0

500
489
479
468

1,196
1,186
1,175
1,165

51,000
51,050
51,100
51,150

51,050
51,100
51,150
51,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

522
512
501
491

48,000
48,050
48,100
48,150

48,050
48,100
48,150
48,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

458
447
437
426

1,154
1,144
1,133
1,122

51,200
51,250
51,300
51,350

51,250
51,300
51,350
51,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

480
470
459
449

48,200
48,250
48,300
48,350

48,250
48,300
48,350
48,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

415
405
394
384

1,112
1,101
1,091
1,080

51,400
51,450
51,500
51,550

51,450
51,500
51,550
51,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

438
428
417
406

48,400
48,450
48,500
48,550

48,450
48,500
48,550
48,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

373
363
352
342

1,070
1,059
1,049
1,038

51,600
51,650
51,700
51,750

51,650
51,700
51,750
51,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

396
385
375
364

48,600
48,650
48,700
48,750

48,650
48,700
48,750
48,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

331
321
310
300

1,028
1,017
1,007
996

51,800
51,850
51,900
51,950

51,850
51,900
51,950
52,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

354
343
333
322

If the amount you are looking up from the worksheet is at least $47,950 but less than $47,955, and you have three qualifying children, your credit is
$1.
If the amount you are looking up from the worksheet is $47,955 or more, and you have three qualifying children, you can’t take the credit.
If the amount you are looking up from the worksheet is at least $50,150 but less than $50,198, and you have two qualifying children, your credit is $5.
If the amount you are looking up from the worksheet is $50,198 or more, and you have two qualifying children, you can’t take the credit.

(Continued)

Need more information or forms? Visit IRS.gov.

- 69 -

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

At least

1

But less
than

2

And your filing status is–

Married filing jointly and the
number of children you have is–

3

0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

1

But less
than

2

Married filing jointly and the
number of children you have is–

3

0

1

Your credit is–

2

3

Your credit is–

52,000
52,050
52,100
52,150

52,050
52,100
52,150
52,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

312
301
291
280

52,800
52,850
52,900
52,950

52,850
52,900
52,950
53,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

143
133
122
112

52,200
52,250
52,300
52,350

52,250
52,300
52,350
52,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

270
259
248
238

53,000
53,050
53,100
53,150

53,050
53,100
53,150
53,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

101
91
80
69

52,400
52,450
52,500
52,550

52,450
52,500
52,550
52,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

227
217
206
196

53,200
53,250
53,300
53,350

53,250
53,300
53,350
53,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

59
48
38
27

52,600
52,650
52,700
52,750

52,650
52,700
52,750
52,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

185
175
164
154

53,400
53,450
53,500

53,450
53,500
53,505

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

17
6
1

- 70 -

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 67 Through 75

Line 67
Additional Child Tax Credit
What Is the Additional Child Tax
Credit?
This credit is for certain people who
have at least one qualifying child for the
child tax credit (as defined in Steps 1, 2,
and 3 of the instructions for line 6c).
The additional child tax credit may give
you a refund even if you do not owe any
tax or didn't have any tax withheld.
Two Steps To Take the Additional
Child Tax Credit!
Step 1. Be sure you figured the amount,
if any, of your child tax credit. See the
instructions for line 52.
Step 2. Read the TIP at the end of your
Child Tax Credit Worksheet. Use
Schedule 8812 to see if you can take the
additional child tax credit, but only if
you meet the condition given in that
TIP.

Line 68
American Opportunity
Credit
If you meet the requirements to claim an
education credit (see the instructions for
line 50), enter on line 68 the amount, if
any, from Form 8863, line 8. You may
be able to increase an education credit
and reduce your total tax or increase
your tax refund if the student chooses to
include all or part of a Pell grant or certain other scholarships or fellowships in
income. See Pub. 970 and the Instructions for Form 8863 for more information.

Line 69
Net Premium Tax Credit
The premium tax credit helps pay for
health insurance purchased through the
Marketplace. You may be eligible to
claim the premium tax credit if you,
your spouse, or a dependent enrolled in
health insurance through the Marketplace. Eligible individuals may have advance payments of the premium tax
credit made on their behalf directly to
the insurance company. You (or whoev-

er enrolled you) should have received
Form 1095-A from the Marketplace
with information about your coverage
and any advance credit payments. Complete Form 8962 to determine the
amount of your premium tax credit, if
any. If the premium tax credit you can
claim exceeds your advance credit payments, your net premium tax credit will
be shown on Form 8962, line 26. Enter
that amount, if any, on Form 1040,
line 69. For more information, see the
Instructions for Form 8962.

Line 70
Amount Paid With Request
for Extension To File
If you got an automatic extension of
time to file Form 1040 by filing Form
4868 or by making a payment, enter the
amount of the payment or any amount
you paid with Form 4868. If you paid by
debit or credit card, do not include on
line 70 the convenience fee you were
charged. Also, include any amounts paid
with Form 2350.
You may be able to deduct any

TIP credit or debit card conven
ience fees on your 2017 Sched
ule A.

Line 71
Excess Social Security and
Tier 1 RRTA Tax Withheld
If you, or your spouse if filing a joint return, had more than one employer for
2016 and total wages of more than
$118,500, too much social security or
tier 1 railroad retirement (RRTA) tax
may have been withheld. You can take a
credit on this line for the amount withheld in excess of $7,347. But if any one
employer withheld more than $7,347,
you can't claim the excess on your return. The employer should adjust the tax
for you. If the employer doesn't adjust
the overcollection, you can file a claim
for refund using Form 843. Figure this
amount separately for you and your
spouse.
You can't claim a refund for excess
tier 2 RRTA tax on Form 1040. Instead,
use Form 843.
For more details, see Pub. 505.

-71-

Line 72
Credit for Federal Tax on
Fuels
Enter any credit for federal excise taxes
paid on fuels that are ultimately used for
a nontaxable purpose (for example, an
off-highway business use). Attach Form
4136.

Line 73
Check the box(es) on line 73 to report
any credit from Form 2439 or 8885.
If you are claiming a credit for repayment of amounts you included in your
income in an earlier year because it appeared you had a right to the income, include the credit on line 73. Check box d
and enter “I.R.C. 1341” in the space
next to that box. See Pub. 525 for details
about this credit.
If you made a tax payment that
doesn't belong on any other line, include
the payment on line 73. Check box d
and enter “Tax” in the space next to that
box.
If you check more than one box, enter the total of the line 73 credits and
payments.

Refund
Line 75
Amount Overpaid
If line 75 is under $1, we will send a refund only on written request.
If the amount you overpaid is

TIP large, you may want to de
crease the amount of income
tax withheld from your pay by filing a
new Form W4. See Income Tax Withholding and Estimated Tax Payments for
2017 under General Information, later.
Refund Offset
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts,
such as student loans, all or part of the
overpayment on line 75 may be used
(offset) to pay the past-due amount. Off-

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Lines 75 Through 76d
sets for federal taxes are made by the
IRS. All other offsets are made by the
Treasury Department's Bureau of the
Fiscal Service. For federal tax offsets,
you will receive a notice from the IRS.
For all other offsets, you will receive a
notice from the Fiscal Service. To find
out if you may have an offset or if you
have any questions about it, contact the
agency to which you owe the debt.
Injured Spouse
If you file a joint return and your spouse
has not paid past-due federal tax, state
income tax, state unemployment compensation debts, child support, spousal
support, or a federal nontax debt, such
as a student loan, part or all of the overpayment on line 75 may be used (offset)
to pay the past-due amount. But your
part of the overpayment may be refunded to you if certain conditions apply
and you complete Form 8379. For details, use Tax Topic 203 or see Form
8379.

Lines 76a Through 76d
Amount Refunded to You
If you want to check the status of your
refund, just use the IRS2Go app or go to
IRS.gov/refunds. See Refund Informa
tion, later. Information about your return
will generally be available within 24
hours after the IRS receives your e-filed
return, or 4 weeks after you mail your
paper return. If you filed Form 8379
with your return, wait 14 weeks (11
weeks if you filed electronically). Have
your 2016 tax return handy so you can
enter your social security number, your
filing status, and the exact whole dollar
amount of your refund.
Where's My Refund will provide an
actual personalized refund date as soon
as the IRS processes your tax return and
approves your refund.
Effect of refund on benefits. Any refund you receive can't be counted as income when determining if you or anyone else is eligible for benefits or
assistance, or how much you or anyone
else can receive, under any federal program or under any state or local program
financed in whole or in part with federal
funds. These programs include Temporary Assistance for Needy Families
(TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental

Nutrition Assistance Program (food
stamps). In addition, when determining
eligibility, the refund can't be counted as
a resource for at least 12 months after
you receive it. Check with your local
benefit coordinator to find out if your refund will affect your benefits.

DIRECT DEPOSIT
Simple. Safe. Secure.

Fast Refunds! Join the eight in 10 taxpayers
who choose direct deposit—a fast, simple, safe,
secure way to have your refund deposited
automatically to your checking or savings
account, including an individual retirement
arrangement (IRA). See the information about
IRAs later.

If you want us to directly deposit the
amount shown on line 76a to your
checking or savings account, including
an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United
States:
Complete lines 76b through 76d (if
you want your refund deposited to only
one account), or
Check the box on line 76a and attach Form 8888 if you want to split the
direct deposit of your refund into more
than one account or use all or part of
your refund to buy paper series I savings
bonds.
If you do not want your refund directly deposited to your account, do not
check the box on line 76a. Draw a line
through the boxes on lines 76b and 76d.
We will send you a check instead.
Account must be in your name. Do
not request a deposit of your refund to
an account that isn't in your name, such
as your tax return preparer’s account.
Although you may owe your tax return
preparer a fee for preparing your return,
do not have any part of your refund deposited into the preparer's account to pay
the fee.
The number of refunds that can be directly deposited to a single account or
prepaid debit card is limited to three a
year. After this limit is reached, paper
checks will be sent instead. Learn more
at IRS.gov/depositlimit.
Why Use Direct Deposit?
You get your refund faster by direct deposit than you do by check.

Need more information or forms? Visit IRS.gov.

-72-

Payment is more secure. There is
no check that can get lost or stolen.
It is more convenient. You do not
have to make a trip to the bank to deposit your check.
It saves tax dollars. It costs the
government less to refund by direct deposit.
It's proven itself. Nearly 98% of
social security and veterans' benefits are
sent electronically using direct deposit.
If you file a joint return and
check the box on line 76a and
CAUTION attach Form 8888 or fill in lines
76b through 76d, your spouse may get at
least part of the refund.

!

IRA. You can have your refund (or part
of it) directly deposited to a traditional
IRA, Roth IRA (including a myRA), or
SEP-IRA, but not a SIMPLE IRA. You
must establish the IRA at a bank or other
financial institution before you request
direct deposit. Make sure your direct deposit will be accepted. You must also
notify the trustee or custodian of your
account of the year to which the deposit
is to be applied (unless the trustee or
custodian won't accept a deposit for
2016). If you do not, the trustee or custodian can assume the deposit is for the
year during which you are filing the return. For example, if you file your 2016
return during 2017 and do not notify the
trustee or custodian in advance, the
trustee or custodian can assume the deposit to your IRA is for 2017. If you
designate your deposit to be for 2016,
you must verify that the deposit was actually made to the account by the due
date of the return (not counting extensions). If the deposit isn't made by that
date, the deposit isn't an IRA contribution for 2016. In that case, you must file
an amended 2016 return and reduce any
IRA deduction and any retirement savings contributions credit you claimed.
You and your spouse, if filing
jointly, each may be able to
CAUTION contribute up to $5,500 ($6,500
if age 50 or older at the end of 2016) to
a traditional IRA or Roth IRA (including
a myRA), for 2016. You may owe a pen
alty if your contributions exceed these
limits, and the limits may be lower de
pending on your compensation and in
come. For more information on IRA
contributions, see Pub. 590A. If the lim
its on IRA contributions change for

!

2016 Form 1040—Lines 76a Through 77

Line 76a
You can't file Form 8888 to split your
refund into more than one account or
buy paper series I savings bonds if Form
8379 is filed with your return.
Line 76b
The routing number must be nine digits.
The first two digits must be 01 through
12 or 21 through 32. On the sample
check shown here, the routing number is
250250025. Charles and Mary Ellen
Keys would use that routing number unless their financial institution instructed
them to use a different routing number
for direct deposits.
Ask your financial institution for the
correct routing number to enter on
line 76b if:
The routing number on a deposit
slip is different from the routing number
on your checks,
Your deposit is to a savings account that doesn't allow you to write
checks,
Your checks state they are payable
through a financial institution different
from the one at which you have your
checking account, or
Your deposit is to a myRA.

1234

CHARLES KEYS
MARY ELLEN KEYS
123 Pear Lane
Anyplace, MI 00000

PL

E

15-0000/0000

PAY TO THE
ORDER OF

$

M

For more information on IRAs, see
Pub. 590-A and Pub. 590-B.
myRA® . If you already have a myRA®
account, you can request a deposit of
your refund (or part of it) to your myRA
account. A myRA is a starter retirement
account offered by the Department of
the Treasury. For more information on
myRA and to open a myRA account online, visit www.myRA.gov.
TreasuryDirect®. You can request a
deposit of your refund (or part of it) to a
TreasuryDirect® online account to buy
U.S. Treasury marketable securities and
savings bonds. For more information, go
to go.usa.gov/3KvcP.
Form 8888. You can have your refund
directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You do not
need a TreasuryDirect® account to do
this. For more information, see the Form
8888 instructions.

Sample Check—Lines 76b Through 76d

SA

2017, Pub. 590A will have the new
2017 limits.

ANYPLACE BANK
Anyplace, MI 00000

Routing
number

Account
number

(line 76b)

(line 76d)

DOLLARS

Do not include
the check number.

For

"’86". 1234

|:250250025|:202020

The routing and account numbers may be in different places on your check.
CAUTION

Line 76c
Check the appropriate box for the type
of account. Do not check more than one
box. If the deposit is to an account such
as an IRA, health savings account, brokerage account, or other similar account,
ask your financial institution whether
you should check the “Checking” or
“Savings” box. You must check the correct box to ensure your deposit is accepted. If your deposit is to a myRA or a
TreasuryDirect® online account, check
the “Savings” box.
Line 76d
The account number can be up to 17
characters (both numbers and letters).
Include hyphens but omit spaces and
special symbols. Enter the number from
left to right and leave any unused boxes
blank. On the sample check shown here,
the account number is 20202086. Do not
include the check number.
If the direct deposit to your account(s) is different from the amount
you expected, you will receive an explanation in the mail about 2 weeks after
your refund is deposited.
Reasons Your Direct Deposit
Request Will Be Rejected
If any of the following apply, your direct
deposit request will be rejected and a
check will be sent instead.
You are asking to have a joint refund deposited to an individual account,
and your financial institution(s) won't allow this. The IRS isn't responsible if a
financial institution rejects a direct deposit.

-73-

The name on your account doesn't
match the name on the refund, and your
financial institution(s) won't allow a refund to be deposited unless the name on
the refund matches the name on the account.
Three direct deposits of tax refunds have already been made to the
same account or prepaid debit card.
You haven't given a valid account
number.
You file your 2016 return after
November 30, 2017.
Any numbers or letters on lines
76b through 76d are crossed out or whited out.
The IRS isn't responsible for a
lost refund if you enter the
CAUTION wrong
account information.
Check with your financial institution to
get the correct routing and account
numbers and to make sure your direct
deposit will be accepted.

!

Line 77
Applied to Your 2017
Estimated Tax
Enter on line 77 the amount, if any, of
the overpayment on line 75 you want
applied to your 2017 estimated tax. We
will apply this amount to your account
unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.

Need more information or forms? Visit IRS.gov.

2016 Form 1040—Line 78
This election to apply part or
all of the amount overpaid to
CAUTION your 2017 estimated tax can't
be changed later.

!

Amount You Owe
To avoid interest and penalties,

TIP pay your taxes in full by April
18, 2017. You do not have to
pay if line 78 is under $1.
Include any estimated payments from
line 79 in the amount you enter on
line 78. Do not include any estimated
payments for 2017 in this payment. In
stead, make the estimated payment sepa
rately.
Bad check or payment. The penalty
for writing a bad check to the IRS is $25
or 2% of the check, whichever is more.
However, if the amount of the check is
less than $25, the penalty equals the
amount of the check. This also applies to
other forms of payments if the IRS
doesn’t receive the funds. Use Tax Topic
206.

taxes electronically using tax preparation software, through a tax professional, or the IRS at IRS.gov/payments.
Online Payment Agreement. If
you cannot pay in full by the due date of
your tax return you can apply for an online monthly installment agreement at
IRS.gov/payments. Once you complete
the online process, you will receive immediate notification of whether your
agreement has been approved. A user
fee charge is charged.
IRS2Go is the mobile application
of the IRS; you can access Direct Pay or
Pay By Card by downloading the application.
Pay by Phone
Paying by phone is another safe and secure method of paying electronically.
Use one of the following methods (1)
call one of the debit or credit card service providers or (2) use the Electronic
Federal Tax Payment System (EFTPS).
Debit or credit card. Call one of our
service providers. Each charges a fee
that varies by provider, card type, and
payment amount.

Line 78

Link2Gov Corporation
1-888-PAY-1040TM
(1-888-729-1040)
www.PAY1040.com

Amount You Owe
IRS offers several payment options. You
can pay online, by phone, mobile device, cash (maximum $1,000 per day
and per transaction), check or money order. Go to IRS.gov/payments for payment options.

WorldPay US, Inc.
1-844-729-8298
(1-844-PAY-TAX-8TM)
www.payUSAtax.com
Official Payments
1-888-UPAY-TAXTM
(1-888-872-9829)
www.officialpayments.com

Pay Online
IRS offers an electronic payment option
that is right for you. Paying online is
convenient and secure and helps make
sure we get your payments on time. To
pay your taxes online or for more information, go to IRS.gov/payments. You
can pay using any of the following
methods.
IRS Direct Pay for online transfers directly from your checking or savings account at no cost to you, go to
IRS.gov/payments.
Pay by Card. To pay by debit or
credit card, go to IRS.gov/payments. A
convenience fee is charged by these
service providers.
Electronic Fund Withdrawal
(EFW) is an integrated efile/e-pay option offered when filing your federal

EFTPS. To use EFTPS, you must be
enrolled either online or have an enrollment form mailed to you. To make a
payment
using
EFTPS,
call
1-800-555-4477
(English)
or
1-800-244-4829 (Español). People who
are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD
equipment
can
call
1-800-733-4829. For more information
about EFTPS, go to IRS.gov/payments
or www.eftps.gov.

Need more information or forms? Visit IRS.gov.

-74-

Pay by Mobile Device
To pay through your mobile device,
download the IRS2Go app.
Pay by Cash
Cash is a new in-person payment option
for individuals provided through retail
partners with a maximum of $1,000 per
day per transaction. To make a cash payment you must first be registered online
at www.officialpayments.com/fed our
Official Payment provider.
Pay by Check or Money Order
Before submitting a payment through
the mail, please consider alternative
methods. One of our safe, quick, and
easy electronic payment options might
be right for you. If you choose to mail a
tax payment, make your check or money
order payable to “United States Treasury” for the full amount due. Do not
send cash. Do not attach the payment to
your return. Write “2016 Form 1040”
and your name, address, daytime phone
number, and social security number
(SSN) on your payment and attach Form
1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/
form1040v. If you are filing a joint return, enter the SSN shown first on your
tax return.
To help us process your payment, enter the amount on the right side of the
check like this: $ XXX.XX. Do not use
dashes or lines (for example, do not enter “$ XXX–” or “$ XXXxx 100”).
Mail your 2016 tax return, payment,
and Form 1040-V to the address shown
on the form that applies to you.
No checks of $100 million or more
accepted. The IRS can’t accept a single
check (including a cashier’s check) for
amounts of $100,000,000 ($100 million)
or more. If you are sending $100 million
or more by check, you’ll need to spread
the payment over 2 or more checks with
each check made out for an amount less
than $100 million. This limit does not
apply to other methods of payment (such
as electronic payments). Please consider
a method of payment other than check if
the amount of the payment is over $100
million.

2016 Form 1040—Lines 78 and 79
You may need to (a) increase

TIP the amount of income tax with
held from your pay by filing a
new Form W4, (b) increase the tax
withheld from other income by filing
Form W4P or W4V, or (c) make esti
mated tax payments for 2017. See Income Tax Withholding and Estimated
Tax Payments for 2017 under General
Information, later.
What If You Can't Pay?
If you can't pay the full amount shown
on line 78 when you file, you can ask
for:
An installment agreement, or
An extension of time to pay.
Installment agreement. Under an installment agreement, you can pay all or
part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be
charged interest and may be charged a
late payment penalty on the tax not paid
by April 18, 2017. You must also pay a
fee. To limit the interest and penalty
charges, pay as much of the tax as possible when you file. But before requesting
an installment agreement, you should
consider other less costly alternatives,
such as a bank loan or credit card payment.
To ask for an installment agreement,
you can apply online or use Form 9465.
To apply online, go to IRS.gov and click
on Apply for an Online Payment Plan.
Extension of time to pay. If paying the
tax when it is due would cause you an
undue hardship, you can ask for an extension of time to pay by filing Form
1127 by April 18, 2017. An extension
generally won't be granted for more than
6 months. You will be charged interest
on the tax not paid by April 15, 2017.
You must pay the tax before the extension runs out. Penalties and interest will
be imposed until taxes are paid in full.
For the most up-to-date information on
Form 1127, go to IRS.gov/form1127.

Line 79
Estimated Tax Penalty
You may owe this penalty if:
Line 78 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or

You didn't pay enough estimated
tax by any of the due dates. This is true
even if you are due a refund.
For most people, the “tax shown on
your return” is the amount on your 2016
Form 1040, line 63, minus the total of
any amounts shown on lines 61, 66a, 67,
68, 69, and 72 and Forms 8828, 4137,
5329 (Parts III through IX only), 8885,
and 8919. Also subtract from line 63
any:
Tax on an excess parachute payment,
Excise tax on insider stock compensation of an expatriated corporation,
Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance, and
Look-back interest due under section 167(g) or 460(b).
When figuring the amount on line 63,
include household employment taxes
only if line 64 is more than zero or you
would owe the penalty even if you didn't
include those taxes.
Exception. You won't owe the penalty
if your 2015 tax return was for a tax
year of 12 full months and either of the
following applies.
1. You had no tax shown on your
2015 return and you were a U.S. citizen
or resident for all of 2015.
2. The total of lines 64, 65, and 71
on your 2016 return is at least 100% of
the tax shown on your 2015 return
(110% of that amount if you aren't a
farmer or fisherman, and your adjusted
gross income (AGI) shown on your
2015 return was more than $150,000
(more than $75,000 if married filing
separately for 2016)). Your estimated
tax payments for 2016 must have been
made on time and for the required
amount.
For most people, the “tax shown on
your 2015 return” is the amount on your
2015 Form 1040, line 63, minus the total
of any amounts shown on lines 61, 66a,
67, 68, 69, and 72 and Forms 8828,
4137, 5329 (Parts III through IX only),
8885, and 8919. Also subtract from
line 63 any:
Tax on an excess parachute payment,
Excise tax on insider stock compensation of an expatriated corporation,
Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance, and
-75-

Look-back interest due under section 167(g) or 460(b).
When figuring the amount on line 63,
include household employment taxes
only if line 64 is more than zero or you
would have owed the estimated tax penalty for 2015 even if you didn't include
those taxes.
Figuring the Penalty
If the Exception just described doesn't
apply and you choose to figure the penalty yourself, use Form 2210 (or 2210-F
for farmers and fishermen).
Enter any penalty on line 79. Add the
penalty to any tax due and enter the total
on line 78.
However, if you have an overpayment on line 75, subtract the penalty
from the amount you would otherwise
enter on line 76a or line 77. Lines 76a,
77, and 79 must equal line 75.
If the penalty is more than the overpayment on line 75, enter -0- on lines
76a and 77. Then subtract line 75 from
line 79 and enter the result on line 78.
Do not file Form 2210 with your return unless Form 2210 indicates that you
must do so. Instead, keep it for your records.
Because Form 2210 is compli

TIP cated, you can leave line 79
blank and the IRS will figure
the penalty and send you a bill. We
won't charge you interest on the penalty
if you pay by the date specified on the
bill. If your income varied during the
year, the annualized income installment
method may reduce the amount of your
penalty. But you must file Form 2210
because the IRS can't figure your penal
ty under this method. See the Instruc
tions for Form 2210 for other situations
in which you may be able to lower your
penalty by filing Form 2210.

Third Party Designee
If you want to allow your preparer, a
friend, a family member, or any other
person you choose to discuss your 2016
tax return with the IRS, check the “Yes”
box in the “Third Party Designee” area
of your return. Also, enter the designee's
name, phone number, and any five digits
the designee chooses as his or her personal identification number (PIN).

Need more information or forms? Visit IRS.gov.

If you check the “Yes” box, you, and
your spouse if filing a joint return, are
authorizing the IRS to call the designee
to answer any questions that may arise
during the processing of your return.
You are also authorizing the designee to:
Give the IRS any information that
is missing from your return,
Call the IRS for information about
the processing of your return or the status of your refund or payment(s),
Receive copies of notices or transcripts related to your return, upon request, and
Respond to certain IRS notices
about math errors, offsets, and return
preparation.
You aren't authorizing the designee
to receive any refund check, bind you to
anything (including any additional tax
liability), or otherwise represent you before the IRS. If you want to expand the
designee's authorization, see Pub. 947.
The authorization will automatically
end no later than the due date (not
counting extensions) for filing your
2017 tax return. This is April 17, 2018,
for most people.

Sign Your Return
Form 1040 isn't considered a valid return unless you sign it. If you are filing a
joint return, your spouse must also sign.
If your spouse can't sign the return, see
Pub. 501. Be sure to date your return
and enter your occupation(s). If you
have someone prepare your return, you
are still responsible for the correctness
of the return. If your return is signed by
a representative for you, you must have
a power of attorney attached that specifically authorizes the representative to
sign your return. To do this, you can use
Form 2848. If you are filing a joint return as a surviving spouse, see Death of
a Taxpayer, later.

Court-Appointed
Conservator, Guardian, or
Other Fiduciary
If you are a court-appointed conservator,
guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040, sign your
name for the individual and file Form
56.

Child's Return
If your child can't sign his or her return,
either parent can sign the child's name in
the space provided. Then, enter “By
(your signature), parent for minor
child.”

Daytime Phone Number
Providing your daytime phone number
may help speed the processing of your
return. We may have questions about
items on your return, such as the earned
income credit or the credit for child and
dependent care expenses. If you answer
our questions over the phone, we may be
able to continue processing your return
without mailing you a letter. If you are
filing a joint return, you can enter either
your or your spouse's daytime phone
number.

Electronic Return
Signatures!
To file your return electronically, you
must sign the return electronically using
a personal identification number (PIN).
If you are filing online using software,
you must use a Self-Select PIN. If you
are filing electronically using a tax practitioner, you can use a Self-Select PIN or
a Practitioner PIN.
SelfSelect PIN. The Self-Select PIN
method allows you to create your own
PIN. If you are married filing jointly,
you and your spouse will each need to
create a PIN and enter these PINs as
your electronic signatures.
A PIN is any combination of five digits you choose except five zeros. If you
use a PIN, there is nothing to sign and
nothing to mail—not even your Forms
W-2.
To verify your identity, you will be
prompted to enter your adjusted gross
income (AGI) from your originally filed
2015 federal income tax return, if applicable. Do not use your AGI from an
amended return (Form 1040X) or a math
error correction made by IRS. AGI is the
amount shown on your 2015 Form 1040,
line 38; Form 1040A, line 22; or Form
1040EZ, line 4. If you do not have your
2015 income tax return, call the IRS at
1-800-908-9946 to get a free transcript
of your return or visit IRS.gov/
transcript. (If you filed electronically
last year, you may use your prior year
PIN to verify your identity instead of
your prior year AGI. The prior year PIN

Need more information or forms? Visit IRS.gov.

-76-

is the five digit PIN you used to electronically sign your 2015 return.) You
will also be prompted to enter your date
of birth (DOB).
You can't use the SelfSelect
PIN method if you are a
CAUTION firsttime filer under age 16 at
the end of 2016.

!

Practitioner PIN. The Practitioner PIN
method allows you to authorize your tax
practitioner to enter or generate your
PIN. The practitioner can provide you
with details.
Form 8453. You must send in a paper
Form 8453 if you have to attach certain
forms or other documents that can't be
electronically filed. See Form 8453.

Identity Protection
PIN
For 2016, if you received an Identity
Protection Personal Identification Number (IP PIN) from the IRS, enter it in the
IP PIN spaces provided below your daytime phone number. You must correctly
enter all six numbers of your IP PIN. If
you didn't receive an IP PIN, leave these
spaces blank.
New IP PINs are issued every
year. Enter the latest IP PIN
CAUTION you received. IP PINs for 2016
tax returns generally were sent in De
cember 2016.

!

If you are filing a joint return and
both taxpayers receive an IP PIN, only
the taxpayer whose social security number (SSN) appears first on the tax return
should enter his or her IP PIN. However,
if you are filing electronically, both taxpayers must enter their IP PINs.
If you need more information, go to
IRS.gov/CP01A. If you received an IP
PIN
but
misplaced
it,
call
1-800-908-4490.

Paid Preparer Must
Sign Your Return
Generally, anyone you pay to prepare
your return must sign it and include their
Preparer Tax Identification Number
(PTIN) in the space provided. The preparer must give you a copy of the return

for your records. Someone who prepares
your return but doesn't charge you
should not sign your return.

Assemble Your
Return
Assemble any schedules and forms behind Form 1040 in order of the “Attach-

ment Sequence No.” shown in the upper
right corner of the schedule or form. If
you have supporting statements, arrange
them in the same order as the schedules
or forms they support and attach them
last. Do not attach correspondence or
other items unless required to do so. Attach Forms W-2 and 2439 to the front of
Form 1040. If you received a Form
W-2c (a corrected Form W-2), attach

-77-

your original Forms W-2 and any Forms
W-2c. Attach Forms W-2G and 1099-R
to the front of Form 1040 if tax was
withheld.

Need more information or forms? Visit IRS.gov.

2016
Tax Table

!

See the instructions for line 44 to see if you must use the Sample Table
Tax Table below to figure your tax.

CAUTION

Example. Mr. and Mrs. Brown are filing a joint return. Their taxable
income on Form 1040, line 43, is $25,300. First, they find the
$25,300-25,350 taxable income line. Next, they find the column for
married filing jointly and read down the column. The amount shown
where the taxable income line and filing status column meet is
$2,871. This is the tax amount they should enter on Form 1040,
line 44.
If line 43
(taxable
income) is—
At
least

If line 43
(taxable
income) is—

And you are—

But
less
than

Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

Your tax is—

Single

25,200
25,250
25,300
25,350

3,320
3,328
3,335
3,343

25,250
25,300
25,350
25,400

Married Married Head
of a
filing
filing
housejointly* sepahold
rately

Your tax is—
2,856 3,320
2,864 3,328
2,871 3,335
2,879 3,343

If line 43
(taxable
income) is—

And you are—
Single

At
But
Least Less
Than

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

0
5
15
25
50

5
15
25
50
75

0
1
2
4
6

0
1
2
4
6

0
1
2
4
6

0
1
2
4
6

75
100
125
150
175

100
125
150
175
200

9
11
14
16
19

9
11
14
16
19

9
11
14
16
19

9
11
14
16
19

200
225
250
275
300

225
250
275
300
325

21
24
26
29
31

21
24
26
29
31

21
24
26
29
31

21
24
26
29
31

325
350
375
400
425

350
375
400
425
450

34
36
39
41
44

34
36
39
41
44

34
36
39
41
44

34
36
39
41
44

450
475
500
525
550

475
500
525
550
575

46
49
51
54
56

46
49
51
54
56

46
49
51
54
56

46
49
51
54
56

575
600
625
650
675

600
625
650
675
700

59
61
64
66
69

59
61
64
66
69

59
61
64
66
69

59
61
64
66
69

700
725
750
775
800

725
750
775
800
825

71
74
76
79
81

71
74
76
79
81

71
74
76
79
81

71
74
76
79
81

825
850
875
900
925

850
875
900
925
950

84
86
89
91
94

84
86
89
91
94

84
86
89
91
94

84
86
89
91
94

950
975

975
1,000

96
99

96
99

96
99

96
99

3,121
3,129
3,136
3,144

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

1,000

2,000

1,000
1,025
1,050
1,075
1,100

1,025
1,050
1,075
1,100
1,125

101
104
106
109
111

101
104
106
109
111

101
104
106
109
111

101
104
106
109
111

2,000
2,025
2,050
2,075
2,100

2,025
2,050
2,075
2,100
2,125

201
204
206
209
211

201
204
206
209
211

201
204
206
209
211

201
204
206
209
211

1,125
1,150
1,175
1,200
1,225

1,150
1,175
1,200
1,225
1,250

114
116
119
121
124

114
116
119
121
124

114
116
119
121
124

114
116
119
121
124

2,125
2,150
2,175
2,200
2,225

2,150
2,175
2,200
2,225
2,250

214
216
219
221
224

214
216
219
221
224

214
216
219
221
224

214
216
219
221
224

1,250
1,275
1,300
1,325
1,350

1,275
1,300
1,325
1,350
1,375

126
129
131
134
136

126
129
131
134
136

126
129
131
134
136

126
129
131
134
136

2,250
2,275
2,300
2,325
2,350

2,275
2,300
2,325
2,350
2,375

226
229
231
234
236

226
229
231
234
236

226
229
231
234
236

226
229
231
234
236

1,375
1,400
1,425
1,450
1,475

1,400
1,425
1,450
1,475
1,500

139
141
144
146
149

139
141
144
146
149

139
141
144
146
149

139
141
144
146
149

2,375
2,400
2,425
2,450
2,475

2,400
2,425
2,450
2,475
2,500

239
241
244
246
249

239
241
244
246
249

239
241
244
246
249

239
241
244
246
249

1,500
1,525
1,550
1,575
1,600

1,525
1,550
1,575
1,600
1,625

151
154
156
159
161

151
154
156
159
161

151
154
156
159
161

151
154
156
159
161

2,500
2,525
2,550
2,575
2,600

2,525
2,550
2,575
2,600
2,625

251
254
256
259
261

251
254
256
259
261

251
254
256
259
261

251
254
256
259
261

1,625
1,650
1,675
1,700
1,725

1,650
1,675
1,700
1,725
1,750

164
166
169
171
174

164
166
169
171
174

164
166
169
171
174

164
166
169
171
174

2,625
2,650
2,675
2,700
2,725

2,650
2,675
2,700
2,725
2,750

264
266
269
271
274

264
266
269
271
274

264
266
269
271
274

264
266
269
271
274

1,750
1,775
1,800
1,825
1,850

1,775
1,800
1,825
1,850
1,875

176
179
181
184
186

176
179
181
184
186

176
179
181
184
186

176
179
181
184
186

2,750
2,775
2,800
2,825
2,850

2,775
2,800
2,825
2,850
2,875

276
279
281
284
286

276
279
281
284
286

276
279
281
284
286

276
279
281
284
286

1,875
1,900
1,925
1,950
1,975

1,900
1,925
1,950
1,975
2,000

189
191
194
196
199

189
191
194
196
199

189
191
194
196
199

189
191
194
196
199

2,875
2,900
2,925
2,950
2,975

2,900
2,925
2,950
2,975
3,000

289
291
294
296
299

289
291
294
296
299

289
291
294
296
299

289
291
294
296
299

(Continued)
* This column must also be used by a qualifying widow(er).

Need more information or forms? Visit IRS.gov.

- 78 -

2016 Tax Table — Continued
If line 43
(taxable
income) is—
At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

3,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

6,000

9,000

3,000
3,050
3,100
3,150
3,200

3,050
3,100
3,150
3,200
3,250

303
308
313
318
323

303
308
313
318
323

303
308
313
318
323

303
308
313
318
323

6,000
6,050
6,100
6,150
6,200

6,050
6,100
6,150
6,200
6,250

603
608
613
618
623

603
608
613
618
623

603
608
613
618
623

603
608
613
618
623

9,000
9,050
9,100
9,150
9,200

9,050
9,100
9,150
9,200
9,250

903
908
913
918
923

903
908
913
918
923

903
908
913
918
923

903
908
913
918
923

3,250
3,300
3,350
3,400
3,450

3,300
3,350
3,400
3,450
3,500

328
333
338
343
348

328
333
338
343
348

328
333
338
343
348

328
333
338
343
348

6,250
6,300
6,350
6,400
6,450

6,300
6,350
6,400
6,450
6,500

628
633
638
643
648

628
633
638
643
648

628
633
638
643
648

628
633
638
643
648

9,250
9,300
9,350
9,400
9,450

9,300
9,350
9,400
9,450
9,500

928
935
943
950
958

928
933
938
943
948

928
935
943
950
958

928
933
938
943
948

3,500
3,550
3,600
3,650
3,700

3,550
3,600
3,650
3,700
3,750

353
358
363
368
373

353
358
363
368
373

353
358
363
368
373

353
358
363
368
373

6,500
6,550
6,600
6,650
6,700

6,550
6,600
6,650
6,700
6,750

653
658
663
668
673

653
658
663
668
673

653
658
663
668
673

653
658
663
668
673

9,500
9,550
9,600
9,650
9,700

9,550
9,600
9,650
9,700
9,750

965
973
980
988
995

953
958
963
968
973

965
973
980
988
995

953
958
963
968
973

3,750
3,800
3,850
3,900
3,950

3,800
3,850
3,900
3,950
4,000

378
383
388
393
398

378
383
388
393
398

378
383
388
393
398

378
383
388
393
398

6,750
6,800
6,850
6,900
6,950

6,800
6,850
6,900
6,950
7,000

678
683
688
693
698

678
683
688
693
698

678
683
688
693
698

678
683
688
693
698

9,750
9,800
9,850
9,900
9,950

9,800
9,850
9,900
9,950
10,000

1,003
1,010
1,018
1,025
1,033

978
983
988
993
998

1,003
1,010
1,018
1,025
1,033

978
983
988
993
998

4,000

7,000

10,000

4,000
4,050
4,100
4,150
4,200

4,050
4,100
4,150
4,200
4,250

403
408
413
418
423

403
408
413
418
423

403
408
413
418
423

403
408
413
418
423

7,000
7,050
7,100
7,150
7,200

7,050
7,100
7,150
7,200
7,250

703
708
713
718
723

703
708
713
718
723

703
708
713
718
723

703
708
713
718
723

10,000
10,050
10,100
10,150
10,200

10,050
10,100
10,150
10,200
10,250

1,040
1,048
1,055
1,063
1,070

1,003
1,008
1,013
1,018
1,023

1,040
1,048
1,055
1,063
1,070

1,003
1,008
1,013
1,018
1,023

4,250
4,300
4,350
4,400
4,450

4,300
4,350
4,400
4,450
4,500

428
433
438
443
448

428
433
438
443
448

428
433
438
443
448

428
433
438
443
448

7,250
7,300
7,350
7,400
7,450

7,300
7,350
7,400
7,450
7,500

728
733
738
743
748

728
733
738
743
748

728
733
738
743
748

728
733
738
743
748

10,250
10,300
10,350
10,400
10,450

10,300
10,350
10,400
10,450
10,500

1,078
1,085
1,093
1,100
1,108

1,028
1,033
1,038
1,043
1,048

1,078
1,085
1,093
1,100
1,108

1,028
1,033
1,038
1,043
1,048

4,500
4,550
4,600
4,650
4,700

4,550
4,600
4,650
4,700
4,750

453
458
463
468
473

453
458
463
468
473

453
458
463
468
473

453
458
463
468
473

7,500
7,550
7,600
7,650
7,700

7,550
7,600
7,650
7,700
7,750

753
758
763
768
773

753
758
763
768
773

753
758
763
768
773

753
758
763
768
773

10,500
10,550
10,600
10,650
10,700

10,550
10,600
10,650
10,700
10,750

1,115
1,123
1,130
1,138
1,145

1,053
1,058
1,063
1,068
1,073

1,115
1,123
1,130
1,138
1,145

1,053
1,058
1,063
1,068
1,073

4,750
4,800
4,850
4,900
4,950

4,800
4,850
4,900
4,950
5,000

478
483
488
493
498

478
483
488
493
498

478
483
488
493
498

478
483
488
493
498

7,750
7,800
7,850
7,900
7,950

7,800
7,850
7,900
7,950
8,000

778
783
788
793
798

778
783
788
793
798

778
783
788
793
798

778
783
788
793
798

10,750
10,800
10,850
10,900
10,950

10,800
10,850
10,900
10,950
11,000

1,153
1,160
1,168
1,175
1,183

1,078
1,083
1,088
1,093
1,098

1,153
1,160
1,168
1,175
1,183

1,078
1,083
1,088
1,093
1,098

5,000

8,000

11,000

5,000
5,050
5,100
5,150
5,200

5,050
5,100
5,150
5,200
5,250

503
508
513
518
523

503
508
513
518
523

503
508
513
518
523

503
508
513
518
523

8,000
8,050
8,100
8,150
8,200

8,050
8,100
8,150
8,200
8,250

803
808
813
818
823

803
808
813
818
823

803
808
813
818
823

803
808
813
818
823

11,000
11,050
11,100
11,150
11,200

11,050
11,100
11,150
11,200
11,250

1,190
1,198
1,205
1,213
1,220

1,103
1,108
1,113
1,118
1,123

1,190
1,198
1,205
1,213
1,220

1,103
1,108
1,113
1,118
1,123

5,250
5,300
5,350
5,400
5,450

5,300
5,350
5,400
5,450
5,500

528
533
538
543
548

528
533
538
543
548

528
533
538
543
548

528
533
538
543
548

8,250
8,300
8,350
8,400
8,450

8,300
8,350
8,400
8,450
8,500

828
833
838
843
848

828
833
838
843
848

828
833
838
843
848

828
833
838
843
848

11,250
11,300
11,350
11,400
11,450

11,300
11,350
11,400
11,450
11,500

1,228
1,235
1,243
1,250
1,258

1,128
1,133
1,138
1,143
1,148

1,228
1,235
1,243
1,250
1,258

1,128
1,133
1,138
1,143
1,148

5,500
5,550
5,600
5,650
5,700

5,550
5,600
5,650
5,700
5,750

553
558
563
568
573

553
558
563
568
573

553
558
563
568
573

553
558
563
568
573

8,500
8,550
8,600
8,650
8,700

8,550
8,600
8,650
8,700
8,750

853
858
863
868
873

853
858
863
868
873

853
858
863
868
873

853
858
863
868
873

11,500
11,550
11,600
11,650
11,700

11,550
11,600
11,650
11,700
11,750

1,265
1,273
1,280
1,288
1,295

1,153
1,158
1,163
1,168
1,173

1,265
1,273
1,280
1,288
1,295

1,153
1,158
1,163
1,168
1,173

5,750
5,800
5,850
5,900
5,950

5,800
5,850
5,900
5,950
6,000

578
583
588
593
598

578
583
588
593
598

578
583
588
593
598

578
583
588
593
598

8,750
8,800
8,850
8,900
8,950

8,800
8,850
8,900
8,950
9,000

878
883
888
893
898

878
883
888
893
898

878
883
888
893
898

878
883
888
893
898

11,750
11,800
11,850
11,900
11,950

11,800
11,850
11,900
11,950
12,000

1,303
1,310
1,318
1,325
1,333

1,178
1,183
1,188
1,193
1,198

1,303
1,310
1,318
1,325
1,333

1,178
1,183
1,188
1,193
1,198

(Continued)
* This column must also be used by a qualifying widow(er).

- 79 -

Need more information or forms? Visit IRS.gov.

2016 Tax Table — Continued
If line 43
(taxable
income) is—
At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

12,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

15,000

18,000

12,000
12,050
12,100
12,150
12,200

12,050
12,100
12,150
12,200
12,250

1,340
1,348
1,355
1,363
1,370

1,203
1,208
1,213
1,218
1,223

1,340
1,348
1,355
1,363
1,370

1,203
1,208
1,213
1,218
1,223

15,000
15,050
15,100
15,150
15,200

15,050
15,100
15,150
15,200
15,250

1,790
1,798
1,805
1,813
1,820

1,503
1,508
1,513
1,518
1,523

1,790
1,798
1,805
1,813
1,820

1,591
1,599
1,606
1,614
1,621

18,000
18,050
18,100
18,150
18,200

18,050
18,100
18,150
18,200
18,250

2,240
2,248
2,255
2,263
2,270

1,803
1,808
1,813
1,818
1,823

2,240
2,248
2,255
2,263
2,270

2,041
2,049
2,056
2,064
2,071

12,250
12,300
12,350
12,400
12,450

12,300
12,350
12,400
12,450
12,500

1,378
1,385
1,393
1,400
1,408

1,228
1,233
1,238
1,243
1,248

1,378
1,385
1,393
1,400
1,408

1,228
1,233
1,238
1,243
1,248

15,250
15,300
15,350
15,400
15,450

15,300
15,350
15,400
15,450
15,500

1,828
1,835
1,843
1,850
1,858

1,528
1,533
1,538
1,543
1,548

1,828
1,835
1,843
1,850
1,858

1,629
1,636
1,644
1,651
1,659

18,250
18,300
18,350
18,400
18,450

18,300
18,350
18,400
18,450
18,500

2,278
2,285
2,293
2,300
2,308

1,828
1,833
1,838
1,843
1,848

2,278
2,285
2,293
2,300
2,308

2,079
2,086
2,094
2,101
2,109

12,500
12,550
12,600
12,650
12,700

12,550
12,600
12,650
12,700
12,750

1,415
1,423
1,430
1,438
1,445

1,253
1,258
1,263
1,268
1,273

1,415
1,423
1,430
1,438
1,445

1,253
1,258
1,263
1,268
1,273

15,500
15,550
15,600
15,650
15,700

15,550
15,600
15,650
15,700
15,750

1,865
1,873
1,880
1,888
1,895

1,553
1,558
1,563
1,568
1,573

1,865
1,873
1,880
1,888
1,895

1,666
1,674
1,681
1,689
1,696

18,500
18,550
18,600
18,650
18,700

18,550
18,600
18,650
18,700
18,750

2,315
2,323
2,330
2,338
2,345

1,853
1,859
1,866
1,874
1,881

2,315
2,323
2,330
2,338
2,345

2,116
2,124
2,131
2,139
2,146

12,750
12,800
12,850
12,900
12,950

12,800
12,850
12,900
12,950
13,000

1,453
1,460
1,468
1,475
1,483

1,278
1,283
1,288
1,293
1,298

1,453
1,460
1,468
1,475
1,483

1,278
1,283
1,288
1,293
1,298

15,750
15,800
15,850
15,900
15,950

15,800
15,850
15,900
15,950
16,000

1,903
1,910
1,918
1,925
1,933

1,578
1,583
1,588
1,593
1,598

1,903
1,910
1,918
1,925
1,933

1,704
1,711
1,719
1,726
1,734

18,750
18,800
18,850
18,900
18,950

18,800
18,850
18,900
18,950
19,000

2,353
2,360
2,368
2,375
2,383

1,889
1,896
1,904
1,911
1,919

2,353
2,360
2,368
2,375
2,383

2,154
2,161
2,169
2,176
2,184

13,000

16,000

19,000

13,000
13,050
13,100
13,150
13,200

13,050
13,100
13,150
13,200
13,250

1,490
1,498
1,505
1,513
1,520

1,303
1,308
1,313
1,318
1,323

1,490
1,498
1,505
1,513
1,520

1,303
1,308
1,313
1,318
1,323

16,000
16,050
16,100
16,150
16,200

16,050
16,100
16,150
16,200
16,250

1,940
1,948
1,955
1,963
1,970

1,603
1,608
1,613
1,618
1,623

1,940
1,948
1,955
1,963
1,970

1,741
1,749
1,756
1,764
1,771

19,000
19,050
19,100
19,150
19,200

19,050
19,100
19,150
19,200
19,250

2,390
2,398
2,405
2,413
2,420

1,926
1,934
1,941
1,949
1,956

2,390
2,398
2,405
2,413
2,420

2,191
2,199
2,206
2,214
2,221

13,250
13,300
13,350
13,400
13,450

13,300
13,350
13,400
13,450
13,500

1,528
1,535
1,543
1,550
1,558

1,328
1,333
1,338
1,343
1,348

1,528
1,535
1,543
1,550
1,558

1,329
1,336
1,344
1,351
1,359

16,250
16,300
16,350
16,400
16,450

16,300
16,350
16,400
16,450
16,500

1,978
1,985
1,993
2,000
2,008

1,628
1,633
1,638
1,643
1,648

1,978
1,985
1,993
2,000
2,008

1,779
1,786
1,794
1,801
1,809

19,250
19,300
19,350
19,400
19,450

19,300
19,350
19,400
19,450
19,500

2,428
2,435
2,443
2,450
2,458

1,964
1,971
1,979
1,986
1,994

2,428
2,435
2,443
2,450
2,458

2,229
2,236
2,244
2,251
2,259

13,500
13,550
13,600
13,650
13,700

13,550
13,600
13,650
13,700
13,750

1,565
1,573
1,580
1,588
1,595

1,353
1,358
1,363
1,368
1,373

1,565
1,573
1,580
1,588
1,595

1,366
1,374
1,381
1,389
1,396

16,500
16,550
16,600
16,650
16,700

16,550
16,600
16,650
16,700
16,750

2,015
2,023
2,030
2,038
2,045

1,653
1,658
1,663
1,668
1,673

2,015
2,023
2,030
2,038
2,045

1,816
1,824
1,831
1,839
1,846

19,500
19,550
19,600
19,650
19,700

19,550
19,600
19,650
19,700
19,750

2,465
2,473
2,480
2,488
2,495

2,001
2,009
2,016
2,024
2,031

2,465
2,473
2,480
2,488
2,495

2,266
2,274
2,281
2,289
2,296

13,750
13,800
13,850
13,900
13,950

13,800
13,850
13,900
13,950
14,000

1,603
1,610
1,618
1,625
1,633

1,378
1,383
1,388
1,393
1,398

1,603
1,610
1,618
1,625
1,633

1,404
1,411
1,419
1,426
1,434

16,750
16,800
16,850
16,900
16,950

16,800
16,850
16,900
16,950
17,000

2,053
2,060
2,068
2,075
2,083

1,678
1,683
1,688
1,693
1,698

2,053
2,060
2,068
2,075
2,083

1,854
1,861
1,869
1,876
1,884

19,750
19,800
19,850
19,900
19,950

19,800
19,850
19,900
19,950
20,000

2,503
2,510
2,518
2,525
2,533

2,039
2,046
2,054
2,061
2,069

2,503
2,510
2,518
2,525
2,533

2,304
2,311
2,319
2,326
2,334

14,000

17,000

20,000

14,000
14,050
14,100
14,150
14,200

14,050
14,100
14,150
14,200
14,250

1,640
1,648
1,655
1,663
1,670

1,403
1,408
1,413
1,418
1,423

1,640
1,648
1,655
1,663
1,670

1,441
1,449
1,456
1,464
1,471

17,000
17,050
17,100
17,150
17,200

17,050
17,100
17,150
17,200
17,250

2,090
2,098
2,105
2,113
2,120

1,703
1,708
1,713
1,718
1,723

2,090
2,098
2,105
2,113
2,120

1,891
1,899
1,906
1,914
1,921

20,000
20,050
20,100
20,150
20,200

20,050
20,100
20,150
20,200
20,250

2,540
2,548
2,555
2,563
2,570

2,076
2,084
2,091
2,099
2,106

2,540
2,548
2,555
2,563
2,570

2,341
2,349
2,356
2,364
2,371

14,250
14,300
14,350
14,400
14,450

14,300
14,350
14,400
14,450
14,500

1,678
1,685
1,693
1,700
1,708

1,428
1,433
1,438
1,443
1,448

1,678
1,685
1,693
1,700
1,708

1,479
1,486
1,494
1,501
1,509

17,250
17,300
17,350
17,400
17,450

17,300
17,350
17,400
17,450
17,500

2,128
2,135
2,143
2,150
2,158

1,728
1,733
1,738
1,743
1,748

2,128
2,135
2,143
2,150
2,158

1,929
1,936
1,944
1,951
1,959

20,250
20,300
20,350
20,400
20,450

20,300
20,350
20,400
20,450
20,500

2,578
2,585
2,593
2,600
2,608

2,114
2,121
2,129
2,136
2,144

2,578
2,585
2,593
2,600
2,608

2,379
2,386
2,394
2,401
2,409

14,500
14,550
14,600
14,650
14,700

14,550
14,600
14,650
14,700
14,750

1,715
1,723
1,730
1,738
1,745

1,453
1,458
1,463
1,468
1,473

1,715
1,723
1,730
1,738
1,745

1,516
1,524
1,531
1,539
1,546

17,500
17,550
17,600
17,650
17,700

17,550
17,600
17,650
17,700
17,750

2,165
2,173
2,180
2,188
2,195

1,753
1,758
1,763
1,768
1,773

2,165
2,173
2,180
2,188
2,195

1,966
1,974
1,981
1,989
1,996

20,500
20,550
20,600
20,650
20,700

20,550
20,600
20,650
20,700
20,750

2,615
2,623
2,630
2,638
2,645

2,151
2,159
2,166
2,174
2,181

2,615
2,623
2,630
2,638
2,645

2,416
2,424
2,431
2,439
2,446

14,750
14,800
14,850
14,900
14,950

14,800
14,850
14,900
14,950
15,000

1,753
1,760
1,768
1,775
1,783

1,478
1,483
1,488
1,493
1,498

1,753
1,760
1,768
1,775
1,783

1,554
1,561
1,569
1,576
1,584

17,750
17,800
17,850
17,900
17,950

17,800
17,850
17,900
17,950
18,000

2,203
2,210
2,218
2,225
2,233

1,778
1,783
1,788
1,793
1,798

2,203
2,210
2,218
2,225
2,233

2,004
2,011
2,019
2,026
2,034

20,750
20,800
20,850
20,900
20,950

20,800
20,850
20,900
20,950
21,000

2,653
2,660
2,668
2,675
2,683

2,189
2,196
2,204
2,211
2,219

2,653
2,660
2,668
2,675
2,683

2,454
2,461
2,469
2,476
2,484

(Continued)
* This column must also be used by a qualifying widow(er).

Need more information or forms? Visit IRS.gov.

- 80 -

2016 Tax Table — Continued
If line 43
(taxable
income) is—
At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

21,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

24,000

27,000

21,000
21,050
21,100
21,150
21,200

21,050
21,100
21,150
21,200
21,250

2,690
2,698
2,705
2,713
2,720

2,226
2,234
2,241
2,249
2,256

2,690
2,698
2,705
2,713
2,720

2,491
2,499
2,506
2,514
2,521

24,000
24,050
24,100
24,150
24,200

24,050
24,100
24,150
24,200
24,250

3,140
3,148
3,155
3,163
3,170

2,676
2,684
2,691
2,699
2,706

3,140
3,148
3,155
3,163
3,170

2,941
2,949
2,956
2,964
2,971

27,000
27,050
27,100
27,150
27,200

27,050
27,100
27,150
27,200
27,250

3,590
3,598
3,605
3,613
3,620

3,126
3,134
3,141
3,149
3,156

3,590
3,598
3,605
3,613
3,620

3,391
3,399
3,406
3,414
3,421

21,250
21,300
21,350
21,400
21,450

21,300
21,350
21,400
21,450
21,500

2,728
2,735
2,743
2,750
2,758

2,264
2,271
2,279
2,286
2,294

2,728
2,735
2,743
2,750
2,758

2,529
2,536
2,544
2,551
2,559

24,250
24,300
24,350
24,400
24,450

24,300
24,350
24,400
24,450
24,500

3,178
3,185
3,193
3,200
3,208

2,714
2,721
2,729
2,736
2,744

3,178
3,185
3,193
3,200
3,208

2,979
2,986
2,994
3,001
3,009

27,250
27,300
27,350
27,400
27,450

27,300
27,350
27,400
27,450
27,500

3,628
3,635
3,643
3,650
3,658

3,164
3,171
3,179
3,186
3,194

3,628
3,635
3,643
3,650
3,658

3,429
3,436
3,444
3,451
3,459

21,500
21,550
21,600
21,650
21,700

21,550
21,600
21,650
21,700
21,750

2,765
2,773
2,780
2,788
2,795

2,301
2,309
2,316
2,324
2,331

2,765
2,773
2,780
2,788
2,795

2,566
2,574
2,581
2,589
2,596

24,500
24,550
24,600
24,650
24,700

24,550
24,600
24,650
24,700
24,750

3,215
3,223
3,230
3,238
3,245

2,751
2,759
2,766
2,774
2,781

3,215
3,223
3,230
3,238
3,245

3,016
3,024
3,031
3,039
3,046

27,500
27,550
27,600
27,650
27,700

27,550
27,600
27,650
27,700
27,750

3,665
3,673
3,680
3,688
3,695

3,201
3,209
3,216
3,224
3,231

3,665
3,673
3,680
3,688
3,695

3,466
3,474
3,481
3,489
3,496

21,750
21,800
21,850
21,900
21,950

21,800
21,850
21,900
21,950
22,000

2,803
2,810
2,818
2,825
2,833

2,339
2,346
2,354
2,361
2,369

2,803
2,810
2,818
2,825
2,833

2,604
2,611
2,619
2,626
2,634

24,750
24,800
24,850
24,900
24,950

24,800
24,850
24,900
24,950
25,000

3,253
3,260
3,268
3,275
3,283

2,789
2,796
2,804
2,811
2,819

3,253
3,260
3,268
3,275
3,283

3,054
3,061
3,069
3,076
3,084

27,750
27,800
27,850
27,900
27,950

27,800
27,850
27,900
27,950
28,000

3,703
3,710
3,718
3,725
3,733

3,239
3,246
3,254
3,261
3,269

3,703
3,710
3,718
3,725
3,733

3,504
3,511
3,519
3,526
3,534

22,000

25,000

28,000

22,000
22,050
22,100
22,150
22,200

22,050
22,100
22,150
22,200
22,250

2,840
2,848
2,855
2,863
2,870

2,376
2,384
2,391
2,399
2,406

2,840
2,848
2,855
2,863
2,870

2,641
2,649
2,656
2,664
2,671

25,000
25,050
25,100
25,150
25,200

25,050
25,100
25,150
25,200
25,250

3,290
3,298
3,305
3,313
3,320

2,826
2,834
2,841
2,849
2,856

3,290
3,298
3,305
3,313
3,320

3,091
3,099
3,106
3,114
3,121

28,000
28,050
28,100
28,150
28,200

28,050
28,100
28,150
28,200
28,250

3,740
3,748
3,755
3,763
3,770

3,276
3,284
3,291
3,299
3,306

3,740
3,748
3,755
3,763
3,770

3,541
3,549
3,556
3,564
3,571

22,250
22,300
22,350
22,400
22,450

22,300
22,350
22,400
22,450
22,500

2,878
2,885
2,893
2,900
2,908

2,414
2,421
2,429
2,436
2,444

2,878
2,885
2,893
2,900
2,908

2,679
2,686
2,694
2,701
2,709

25,250
25,300
25,350
25,400
25,450

25,300
25,350
25,400
25,450
25,500

3,328
3,335
3,343
3,350
3,358

2,864
2,871
2,879
2,886
2,894

3,328
3,335
3,343
3,350
3,358

3,129
3,136
3,144
3,151
3,159

28,250
28,300
28,350
28,400
28,450

28,300
28,350
28,400
28,450
28,500

3,778
3,785
3,793
3,800
3,808

3,314
3,321
3,329
3,336
3,344

3,778
3,785
3,793
3,800
3,808

3,579
3,586
3,594
3,601
3,609

22,500
22,550
22,600
22,650
22,700

22,550
22,600
22,650
22,700
22,750

2,915
2,923
2,930
2,938
2,945

2,451
2,459
2,466
2,474
2,481

2,915
2,923
2,930
2,938
2,945

2,716
2,724
2,731
2,739
2,746

25,500
25,550
25,600
25,650
25,700

25,550
25,600
25,650
25,700
25,750

3,365
3,373
3,380
3,388
3,395

2,901
2,909
2,916
2,924
2,931

3,365
3,373
3,380
3,388
3,395

3,166
3,174
3,181
3,189
3,196

28,500
28,550
28,600
28,650
28,700

28,550
28,600
28,650
28,700
28,750

3,815
3,823
3,830
3,838
3,845

3,351
3,359
3,366
3,374
3,381

3,815
3,823
3,830
3,838
3,845

3,616
3,624
3,631
3,639
3,646

22,750
22,800
22,850
22,900
22,950

22,800
22,850
22,900
22,950
23,000

2,953
2,960
2,968
2,975
2,983

2,489
2,496
2,504
2,511
2,519

2,953
2,960
2,968
2,975
2,983

2,754
2,761
2,769
2,776
2,784

25,750
25,800
25,850
25,900
25,950

25,800
25,850
25,900
25,950
26,000

3,403
3,410
3,418
3,425
3,433

2,939
2,946
2,954
2,961
2,969

3,403
3,410
3,418
3,425
3,433

3,204
3,211
3,219
3,226
3,234

28,750
28,800
28,850
28,900
28,950

28,800
28,850
28,900
28,950
29,000

3,853
3,860
3,868
3,875
3,883

3,389
3,396
3,404
3,411
3,419

3,853
3,860
3,868
3,875
3,883

3,654
3,661
3,669
3,676
3,684

23,000

26,000

29,000

23,000
23,050
23,100
23,150
23,200

23,050
23,100
23,150
23,200
23,250

2,990
2,998
3,005
3,013
3,020

2,526
2,534
2,541
2,549
2,556

2,990
2,998
3,005
3,013
3,020

2,791
2,799
2,806
2,814
2,821

26,000
26,050
26,100
26,150
26,200

26,050
26,100
26,150
26,200
26,250

3,440
3,448
3,455
3,463
3,470

2,976
2,984
2,991
2,999
3,006

3,440
3,448
3,455
3,463
3,470

3,241
3,249
3,256
3,264
3,271

29,000
29,050
29,100
29,150
29,200

29,050
29,100
29,150
29,200
29,250

3,890
3,898
3,905
3,913
3,920

3,426
3,434
3,441
3,449
3,456

3,890
3,898
3,905
3,913
3,920

3,691
3,699
3,706
3,714
3,721

23,250
23,300
23,350
23,400
23,450

23,300
23,350
23,400
23,450
23,500

3,028
3,035
3,043
3,050
3,058

2,564
2,571
2,579
2,586
2,594

3,028
3,035
3,043
3,050
3,058

2,829
2,836
2,844
2,851
2,859

26,250
26,300
26,350
26,400
26,450

26,300
26,350
26,400
26,450
26,500

3,478
3,485
3,493
3,500
3,508

3,014
3,021
3,029
3,036
3,044

3,478
3,485
3,493
3,500
3,508

3,279
3,286
3,294
3,301
3,309

29,250
29,300
29,350
29,400
29,450

29,300
29,350
29,400
29,450
29,500

3,928
3,935
3,943
3,950
3,958

3,464
3,471
3,479
3,486
3,494

3,928
3,935
3,943
3,950
3,958

3,729
3,736
3,744
3,751
3,759

23,500
23,550
23,600
23,650
23,700

23,550
23,600
23,650
23,700
23,750

3,065
3,073
3,080
3,088
3,095

2,601
2,609
2,616
2,624
2,631

3,065
3,073
3,080
3,088
3,095

2,866
2,874
2,881
2,889
2,896

26,500
26,550
26,600
26,650
26,700

26,550
26,600
26,650
26,700
26,750

3,515
3,523
3,530
3,538
3,545

3,051
3,059
3,066
3,074
3,081

3,515
3,523
3,530
3,538
3,545

3,316
3,324
3,331
3,339
3,346

29,500
29,550
29,600
29,650
29,700

29,550
29,600
29,650
29,700
29,750

3,965
3,973
3,980
3,988
3,995

3,501
3,509
3,516
3,524
3,531

3,965
3,973
3,980
3,988
3,995

3,766
3,774
3,781
3,789
3,796

23,750
23,800
23,850
23,900
23,950

23,800
23,850
23,900
23,950
24,000

3,103
3,110
3,118
3,125
3,133

2,639
2,646
2,654
2,661
2,669

3,103
3,110
3,118
3,125
3,133

2,904
2,911
2,919
2,926
2,934

26,750
26,800
26,850
26,900
26,950

26,800
26,850
26,900
26,950
27,000

3,553
3,560
3,568
3,575
3,583

3,089
3,096
3,104
3,111
3,119

3,553
3,560
3,568
3,575
3,583

3,354
3,361
3,369
3,376
3,384

29,750
29,800
29,850
29,900
29,950

29,800
29,850
29,900
29,950
30,000

4,003
4,010
4,018
4,025
4,033

3,539
3,546
3,554
3,561
3,569

4,003
4,010
4,018
4,025
4,033

3,804
3,811
3,819
3,826
3,834

(Continued)
* This column must also be used by a qualifying widow(er).

- 81 -

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2016 Tax Table — Continued
If line 43
(taxable
income) is—
At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

30,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

33,000

36,000

30,000
30,050
30,100
30,150
30,200

30,050
30,100
30,150
30,200
30,250

4,040
4,048
4,055
4,063
4,070

3,576
3,584
3,591
3,599
3,606

4,040
4,048
4,055
4,063
4,070

3,841
3,849
3,856
3,864
3,871

33,000
33,050
33,100
33,150
33,200

33,050
33,100
33,150
33,200
33,250

4,490
4,498
4,505
4,513
4,520

4,026
4,034
4,041
4,049
4,056

4,490
4,498
4,505
4,513
4,520

4,291
4,299
4,306
4,314
4,321

36,000
36,050
36,100
36,150
36,200

36,050
36,100
36,150
36,200
36,250

4,940
4,948
4,955
4,963
4,970

4,476
4,484
4,491
4,499
4,506

4,940
4,948
4,955
4,963
4,970

4,741
4,749
4,756
4,764
4,771

30,250
30,300
30,350
30,400
30,450

30,300
30,350
30,400
30,450
30,500

4,078
4,085
4,093
4,100
4,108

3,614
3,621
3,629
3,636
3,644

4,078
4,085
4,093
4,100
4,108

3,879
3,886
3,894
3,901
3,909

33,250
33,300
33,350
33,400
33,450

33,300
33,350
33,400
33,450
33,500

4,528
4,535
4,543
4,550
4,558

4,064
4,071
4,079
4,086
4,094

4,528
4,535
4,543
4,550
4,558

4,329
4,336
4,344
4,351
4,359

36,250
36,300
36,350
36,400
36,450

36,300
36,350
36,400
36,450
36,500

4,978
4,985
4,993
5,000
5,008

4,514
4,521
4,529
4,536
4,544

4,978
4,985
4,993
5,000
5,008

4,779
4,786
4,794
4,801
4,809

30,500
30,550
30,600
30,650
30,700

30,550
30,600
30,650
30,700
30,750

4,115
4,123
4,130
4,138
4,145

3,651
3,659
3,666
3,674
3,681

4,115
4,123
4,130
4,138
4,145

3,916
3,924
3,931
3,939
3,946

33,500
33,550
33,600
33,650
33,700

33,550
33,600
33,650
33,700
33,750

4,565
4,573
4,580
4,588
4,595

4,101
4,109
4,116
4,124
4,131

4,565
4,573
4,580
4,588
4,595

4,366
4,374
4,381
4,389
4,396

36,500
36,550
36,600
36,650
36,700

36,550
36,600
36,650
36,700
36,750

5,015
5,023
5,030
5,038
5,045

4,551
4,559
4,566
4,574
4,581

5,015
5,023
5,030
5,038
5,045

4,816
4,824
4,831
4,839
4,846

30,750
30,800
30,850
30,900
30,950

30,800
30,850
30,900
30,950
31,000

4,153
4,160
4,168
4,175
4,183

3,689
3,696
3,704
3,711
3,719

4,153
4,160
4,168
4,175
4,183

3,954
3,961
3,969
3,976
3,984

33,750
33,800
33,850
33,900
33,950

33,800
33,850
33,900
33,950
34,000

4,603
4,610
4,618
4,625
4,633

4,139
4,146
4,154
4,161
4,169

4,603
4,610
4,618
4,625
4,633

4,404
4,411
4,419
4,426
4,434

36,750
36,800
36,850
36,900
36,950

36,800
36,850
36,900
36,950
37,000

5,053
5,060
5,068
5,075
5,083

4,589
4,596
4,604
4,611
4,619

5,053
5,060
5,068
5,075
5,083

4,854
4,861
4,869
4,876
4,884

31,000

34,000

37,000

31,000
31,050
31,100
31,150
31,200

31,050
31,100
31,150
31,200
31,250

4,190
4,198
4,205
4,213
4,220

3,726
3,734
3,741
3,749
3,756

4,190
4,198
4,205
4,213
4,220

3,991
3,999
4,006
4,014
4,021

34,000
34,050
34,100
34,150
34,200

34,050
34,100
34,150
34,200
34,250

4,640
4,648
4,655
4,663
4,670

4,176
4,184
4,191
4,199
4,206

4,640
4,648
4,655
4,663
4,670

4,441
4,449
4,456
4,464
4,471

37,000
37,050
37,100
37,150
37,200

37,050
37,100
37,150
37,200
37,250

5,090
5,098
5,105
5,113
5,120

4,626
4,634
4,641
4,649
4,656

5,090
5,098
5,105
5,113
5,120

4,891
4,899
4,906
4,914
4,921

31,250
31,300
31,350
31,400
31,450

31,300
31,350
31,400
31,450
31,500

4,228
4,235
4,243
4,250
4,258

3,764
3,771
3,779
3,786
3,794

4,228
4,235
4,243
4,250
4,258

4,029
4,036
4,044
4,051
4,059

34,250
34,300
34,350
34,400
34,450

34,300
34,350
34,400
34,450
34,500

4,678
4,685
4,693
4,700
4,708

4,214
4,221
4,229
4,236
4,244

4,678
4,685
4,693
4,700
4,708

4,479
4,486
4,494
4,501
4,509

37,250
37,300
37,350
37,400
37,450

37,300
37,350
37,400
37,450
37,500

5,128
5,135
5,143
5,150
5,158

4,664
4,671
4,679
4,686
4,694

5,128
5,135
5,143
5,150
5,158

4,929
4,936
4,944
4,951
4,959

31,500
31,550
31,600
31,650
31,700

31,550
31,600
31,650
31,700
31,750

4,265
4,273
4,280
4,288
4,295

3,801
3,809
3,816
3,824
3,831

4,265
4,273
4,280
4,288
4,295

4,066
4,074
4,081
4,089
4,096

34,500
34,550
34,600
34,650
34,700

34,550
34,600
34,650
34,700
34,750

4,715
4,723
4,730
4,738
4,745

4,251
4,259
4,266
4,274
4,281

4,715
4,723
4,730
4,738
4,745

4,516
4,524
4,531
4,539
4,546

37,500
37,550
37,600
37,650
37,700

37,550
37,600
37,650
37,700
37,750

5,165
5,173
5,180
5,190
5,203

4,701
4,709
4,716
4,724
4,731

5,165
5,173
5,180
5,190
5,203

4,966
4,974
4,981
4,989
4,996

31,750
31,800
31,850
31,900
31,950

31,800
31,850
31,900
31,950
32,000

4,303
4,310
4,318
4,325
4,333

3,839
3,846
3,854
3,861
3,869

4,303
4,310
4,318
4,325
4,333

4,104
4,111
4,119
4,126
4,134

34,750
34,800
34,850
34,900
34,950

34,800
34,850
34,900
34,950
35,000

4,753
4,760
4,768
4,775
4,783

4,289
4,296
4,304
4,311
4,319

4,753
4,760
4,768
4,775
4,783

4,554
4,561
4,569
4,576
4,584

37,750
37,800
37,850
37,900
37,950

37,800
37,850
37,900
37,950
38,000

5,215
5,228
5,240
5,253
5,265

4,739
4,746
4,754
4,761
4,769

5,215
5,228
5,240
5,253
5,265

5,004
5,011
5,019
5,026
5,034

32,000

35,000

38,000

32,000
32,050
32,100
32,150
32,200

32,050
32,100
32,150
32,200
32,250

4,340
4,348
4,355
4,363
4,370

3,876
3,884
3,891
3,899
3,906

4,340
4,348
4,355
4,363
4,370

4,141
4,149
4,156
4,164
4,171

35,000
35,050
35,100
35,150
35,200

35,050
35,100
35,150
35,200
35,250

4,790
4,798
4,805
4,813
4,820

4,326
4,334
4,341
4,349
4,356

4,790
4,798
4,805
4,813
4,820

4,591
4,599
4,606
4,614
4,621

38,000
38,050
38,100
38,150
38,200

38,050
38,100
38,150
38,200
38,250

5,278
5,290
5,303
5,315
5,328

4,776
4,784
4,791
4,799
4,806

5,278
5,290
5,303
5,315
5,328

5,041
5,049
5,056
5,064
5,071

32,250
32,300
32,350
32,400
32,450

32,300
32,350
32,400
32,450
32,500

4,378
4,385
4,393
4,400
4,408

3,914
3,921
3,929
3,936
3,944

4,378
4,385
4,393
4,400
4,408

4,179
4,186
4,194
4,201
4,209

35,250
35,300
35,350
35,400
35,450

35,300
35,350
35,400
35,450
35,500

4,828
4,835
4,843
4,850
4,858

4,364
4,371
4,379
4,386
4,394

4,828
4,835
4,843
4,850
4,858

4,629
4,636
4,644
4,651
4,659

38,250
38,300
38,350
38,400
38,450

38,300
38,350
38,400
38,450
38,500

5,340
5,353
5,365
5,378
5,390

4,814
4,821
4,829
4,836
4,844

5,340
5,353
5,365
5,378
5,390

5,079
5,086
5,094
5,101
5,109

32,500
32,550
32,600
32,650
32,700

32,550
32,600
32,650
32,700
32,750

4,415
4,423
4,430
4,438
4,445

3,951
3,959
3,966
3,974
3,981

4,415
4,423
4,430
4,438
4,445

4,216
4,224
4,231
4,239
4,246

35,500
35,550
35,600
35,650
35,700

35,550
35,600
35,650
35,700
35,750

4,865
4,873
4,880
4,888
4,895

4,401
4,409
4,416
4,424
4,431

4,865
4,873
4,880
4,888
4,895

4,666
4,674
4,681
4,689
4,696

38,500
38,550
38,600
38,650
38,700

38,550
38,600
38,650
38,700
38,750

5,403
5,415
5,428
5,440
5,453

4,851
4,859
4,866
4,874
4,881

5,403
5,415
5,428
5,440
5,453

5,116
5,124
5,131
5,139
5,146

32,750
32,800
32,850
32,900
32,950

32,800
32,850
32,900
32,950
33,000

4,453
4,460
4,468
4,475
4,483

3,989
3,996
4,004
4,011
4,019

4,453
4,460
4,468
4,475
4,483

4,254
4,261
4,269
4,276
4,284

35,750
35,800
35,850
35,900
35,950

35,800
35,850
35,900
35,950
36,000

4,903
4,910
4,918
4,925
4,933

4,439
4,446
4,454
4,461
4,469

4,903
4,910
4,918
4,925
4,933

4,704
4,711
4,719
4,726
4,734

38,750
38,800
38,850
38,900
38,950

38,800
38,850
38,900
38,950
39,000

5,465
5,478
5,490
5,503
5,515

4,889
4,896
4,904
4,911
4,919

5,465
5,478
5,490
5,503
5,515

5,154
5,161
5,169
5,176
5,184

(Continued)
* This column must also be used by a qualifying widow(er).

Need more information or forms? Visit IRS.gov.

- 82 -

2016 Tax Table — Continued
If line 43
(taxable
income) is—
At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

39,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

42,000

45,000

39,000
39,050
39,100
39,150
39,200

39,050
39,100
39,150
39,200
39,250

5,528
5,540
5,553
5,565
5,578

4,926
4,934
4,941
4,949
4,956

5,528
5,540
5,553
5,565
5,578

5,191
5,199
5,206
5,214
5,221

42,000
42,050
42,100
42,150
42,200

42,050
42,100
42,150
42,200
42,250

6,278
6,290
6,303
6,315
6,328

5,376
5,384
5,391
5,399
5,406

6,278
6,290
6,303
6,315
6,328

5,641
5,649
5,656
5,664
5,671

45,000
45,050
45,100
45,150
45,200

45,050
45,100
45,150
45,200
45,250

7,028
7,040
7,053
7,065
7,078

5,826
5,834
5,841
5,849
5,856

7,028
7,040
7,053
7,065
7,078

6,091
6,099
6,106
6,114
6,121

39,250
39,300
39,350
39,400
39,450

39,300
39,350
39,400
39,450
39,500

5,590
5,603
5,615
5,628
5,640

4,964
4,971
4,979
4,986
4,994

5,590
5,603
5,615
5,628
5,640

5,229
5,236
5,244
5,251
5,259

42,250
42,300
42,350
42,400
42,450

42,300
42,350
42,400
42,450
42,500

6,340
6,353
6,365
6,378
6,390

5,414
5,421
5,429
5,436
5,444

6,340
6,353
6,365
6,378
6,390

5,679
5,686
5,694
5,701
5,709

45,250
45,300
45,350
45,400
45,450

45,300
45,350
45,400
45,450
45,500

7,090
7,103
7,115
7,128
7,140

5,864
5,871
5,879
5,886
5,894

7,090
7,103
7,115
7,128
7,140

6,129
6,136
6,144
6,151
6,159

39,500
39,550
39,600
39,650
39,700

39,550
39,600
39,650
39,700
39,750

5,653
5,665
5,678
5,690
5,703

5,001
5,009
5,016
5,024
5,031

5,653
5,665
5,678
5,690
5,703

5,266
5,274
5,281
5,289
5,296

42,500
42,550
42,600
42,650
42,700

42,550
42,600
42,650
42,700
42,750

6,403
6,415
6,428
6,440
6,453

5,451
5,459
5,466
5,474
5,481

6,403
6,415
6,428
6,440
6,453

5,716
5,724
5,731
5,739
5,746

45,500
45,550
45,600
45,650
45,700

45,550
45,600
45,650
45,700
45,750

7,153
7,165
7,178
7,190
7,203

5,901
5,909
5,916
5,924
5,931

7,153
7,165
7,178
7,190
7,203

6,166
6,174
6,181
6,189
6,196

39,750
39,800
39,850
39,900
39,950

39,800
39,850
39,900
39,950
40,000

5,715
5,728
5,740
5,753
5,765

5,039
5,046
5,054
5,061
5,069

5,715
5,728
5,740
5,753
5,765

5,304
5,311
5,319
5,326
5,334

42,750
42,800
42,850
42,900
42,950

42,800
42,850
42,900
42,950
43,000

6,465
6,478
6,490
6,503
6,515

5,489
5,496
5,504
5,511
5,519

6,465
6,478
6,490
6,503
6,515

5,754
5,761
5,769
5,776
5,784

45,750
45,800
45,850
45,900
45,950

45,800
45,850
45,900
45,950
46,000

7,215
7,228
7,240
7,253
7,265

5,939
5,946
5,954
5,961
5,969

7,215
7,228
7,240
7,253
7,265

6,204
6,211
6,219
6,226
6,234

40,000

43,000

46,000

40,000
40,050
40,100
40,150
40,200

40,050
40,100
40,150
40,200
40,250

5,778
5,790
5,803
5,815
5,828

5,076
5,084
5,091
5,099
5,106

5,778
5,790
5,803
5,815
5,828

5,341
5,349
5,356
5,364
5,371

43,000
43,050
43,100
43,150
43,200

43,050
43,100
43,150
43,200
43,250

6,528
6,540
6,553
6,565
6,578

5,526
5,534
5,541
5,549
5,556

6,528
6,540
6,553
6,565
6,578

5,791
5,799
5,806
5,814
5,821

46,000
46,050
46,100
46,150
46,200

46,050
46,100
46,150
46,200
46,250

7,278
7,290
7,303
7,315
7,328

5,976
5,984
5,991
5,999
6,006

7,278
7,290
7,303
7,315
7,328

6,241
6,249
6,256
6,264
6,271

40,250
40,300
40,350
40,400
40,450

40,300
40,350
40,400
40,450
40,500

5,840
5,853
5,865
5,878
5,890

5,114
5,121
5,129
5,136
5,144

5,840
5,853
5,865
5,878
5,890

5,379
5,386
5,394
5,401
5,409

43,250
43,300
43,350
43,400
43,450

43,300
43,350
43,400
43,450
43,500

6,590
6,603
6,615
6,628
6,640

5,564
5,571
5,579
5,586
5,594

6,590
6,603
6,615
6,628
6,640

5,829
5,836
5,844
5,851
5,859

46,250
46,300
46,350
46,400
46,450

46,300
46,350
46,400
46,450
46,500

7,340
7,353
7,365
7,378
7,390

6,014
6,021
6,029
6,036
6,044

7,340
7,353
7,365
7,378
7,390

6,279
6,286
6,294
6,301
6,309

40,500
40,550
40,600
40,650
40,700

40,550
40,600
40,650
40,700
40,750

5,903
5,915
5,928
5,940
5,953

5,151
5,159
5,166
5,174
5,181

5,903
5,915
5,928
5,940
5,953

5,416
5,424
5,431
5,439
5,446

43,500
43,550
43,600
43,650
43,700

43,550
43,600
43,650
43,700
43,750

6,653
6,665
6,678
6,690
6,703

5,601
5,609
5,616
5,624
5,631

6,653
6,665
6,678
6,690
6,703

5,866
5,874
5,881
5,889
5,896

46,500
46,550
46,600
46,650
46,700

46,550
46,600
46,650
46,700
46,750

7,403
7,415
7,428
7,440
7,453

6,051
6,059
6,066
6,074
6,081

7,403
7,415
7,428
7,440
7,453

6,316
6,324
6,331
6,339
6,346

40,750
40,800
40,850
40,900
40,950

40,800
40,850
40,900
40,950
41,000

5,965
5,978
5,990
6,003
6,015

5,189
5,196
5,204
5,211
5,219

5,965
5,978
5,990
6,003
6,015

5,454
5,461
5,469
5,476
5,484

43,750
43,800
43,850
43,900
43,950

43,800
43,850
43,900
43,950
44,000

6,715
6,728
6,740
6,753
6,765

5,639
5,646
5,654
5,661
5,669

6,715
6,728
6,740
6,753
6,765

5,904
5,911
5,919
5,926
5,934

46,750
46,800
46,850
46,900
46,950

46,800
46,850
46,900
46,950
47,000

7,465
7,478
7,490
7,503
7,515

6,089
6,096
6,104
6,111
6,119

7,465
7,478
7,490
7,503
7,515

6,354
6,361
6,369
6,376
6,384

41,000

44,000

47,000

41,000
41,050
41,100
41,150
41,200

41,050
41,100
41,150
41,200
41,250

6,028
6,040
6,053
6,065
6,078

5,226
5,234
5,241
5,249
5,256

6,028
6,040
6,053
6,065
6,078

5,491
5,499
5,506
5,514
5,521

44,000
44,050
44,100
44,150
44,200

44,050
44,100
44,150
44,200
44,250

6,778
6,790
6,803
6,815
6,828

5,676
5,684
5,691
5,699
5,706

6,778
6,790
6,803
6,815
6,828

5,941
5,949
5,956
5,964
5,971

47,000
47,050
47,100
47,150
47,200

47,050
47,100
47,150
47,200
47,250

7,528
7,540
7,553
7,565
7,578

6,126
6,134
6,141
6,149
6,156

7,528
7,540
7,553
7,565
7,578

6,391
6,399
6,406
6,414
6,421

41,250
41,300
41,350
41,400
41,450

41,300
41,350
41,400
41,450
41,500

6,090
6,103
6,115
6,128
6,140

5,264
5,271
5,279
5,286
5,294

6,090
6,103
6,115
6,128
6,140

5,529
5,536
5,544
5,551
5,559

44,250
44,300
44,350
44,400
44,450

44,300
44,350
44,400
44,450
44,500

6,840
6,853
6,865
6,878
6,890

5,714
5,721
5,729
5,736
5,744

6,840
6,853
6,865
6,878
6,890

5,979
5,986
5,994
6,001
6,009

47,250
47,300
47,350
47,400
47,450

47,300
47,350
47,400
47,450
47,500

7,590
7,603
7,615
7,628
7,640

6,164
6,171
6,179
6,186
6,194

7,590
7,603
7,615
7,628
7,640

6,429
6,436
6,444
6,451
6,459

41,500
41,550
41,600
41,650
41,700

41,550
41,600
41,650
41,700
41,750

6,153
6,165
6,178
6,190
6,203

5,301
5,309
5,316
5,324
5,331

6,153
6,165
6,178
6,190
6,203

5,566
5,574
5,581
5,589
5,596

44,500
44,550
44,600
44,650
44,700

44,550
44,600
44,650
44,700
44,750

6,903
6,915
6,928
6,940
6,953

5,751
5,759
5,766
5,774
5,781

6,903
6,915
6,928
6,940
6,953

6,016
6,024
6,031
6,039
6,046

47,500
47,550
47,600
47,650
47,700

47,550
47,600
47,650
47,700
47,750

7,653
7,665
7,678
7,690
7,703

6,201
6,209
6,216
6,224
6,231

7,653
7,665
7,678
7,690
7,703

6,466
6,474
6,481
6,489
6,496

41,750
41,800
41,850
41,900
41,950

41,800
41,850
41,900
41,950
42,000

6,215
6,228
6,240
6,253
6,265

5,339
5,346
5,354
5,361
5,369

6,215
6,228
6,240
6,253
6,265

5,604
5,611
5,619
5,626
5,634

44,750
44,800
44,850
44,900
44,950

44,800
44,850
44,900
44,950
45,000

6,965
6,978
6,990
7,003
7,015

5,789
5,796
5,804
5,811
5,819

6,965
6,978
6,990
7,003
7,015

6,054
6,061
6,069
6,076
6,084

47,750
47,800
47,850
47,900
47,950

47,800
47,850
47,900
47,950
48,000

7,715
7,728
7,740
7,753
7,765

6,239
6,246
6,254
6,261
6,269

7,715
7,728
7,740
7,753
7,765

6,504
6,511
6,519
6,526
6,534

(Continued)
* This column must also be used by a qualifying widow(er).

- 83 -

Need more information or forms? Visit IRS.gov.

2016 Tax Table — Continued
If line 43
(taxable
income) is—
At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

48,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

51,000

54,000

48,000
48,050
48,100
48,150
48,200

48,050
48,100
48,150
48,200
48,250

7,778
7,790
7,803
7,815
7,828

6,276
6,284
6,291
6,299
6,306

7,778
7,790
7,803
7,815
7,828

6,541
6,549
6,556
6,564
6,571

51,000
51,050
51,100
51,150
51,200

51,050
51,100
51,150
51,200
51,250

8,528
8,540
8,553
8,565
8,578

6,726
6,734
6,741
6,749
6,756

8,528
8,540
8,553
8,565
8,578

7,054
7,066
7,079
7,091
7,104

54,000
54,050
54,100
54,150
54,200

54,050
54,100
54,150
54,200
54,250

9,278
9,290
9,303
9,315
9,328

7,176
7,184
7,191
7,199
7,206

9,278
9,290
9,303
9,315
9,328

7,804
7,816
7,829
7,841
7,854

48,250
48,300
48,350
48,400
48,450

48,300
48,350
48,400
48,450
48,500

7,840
7,853
7,865
7,878
7,890

6,314
6,321
6,329
6,336
6,344

7,840
7,853
7,865
7,878
7,890

6,579
6,586
6,594
6,601
6,609

51,250
51,300
51,350
51,400
51,450

51,300
51,350
51,400
51,450
51,500

8,590
8,603
8,615
8,628
8,640

6,764
6,771
6,779
6,786
6,794

8,590
8,603
8,615
8,628
8,640

7,116
7,129
7,141
7,154
7,166

54,250
54,300
54,350
54,400
54,450

54,300
54,350
54,400
54,450
54,500

9,340
9,353
9,365
9,378
9,390

7,214
7,221
7,229
7,236
7,244

9,340
9,353
9,365
9,378
9,390

7,866
7,879
7,891
7,904
7,916

48,500
48,550
48,600
48,650
48,700

48,550
48,600
48,650
48,700
48,750

7,903
7,915
7,928
7,940
7,953

6,351
6,359
6,366
6,374
6,381

7,903
7,915
7,928
7,940
7,953

6,616
6,624
6,631
6,639
6,646

51,500
51,550
51,600
51,650
51,700

51,550
51,600
51,650
51,700
51,750

8,653
8,665
8,678
8,690
8,703

6,801
6,809
6,816
6,824
6,831

8,653
8,665
8,678
8,690
8,703

7,179
7,191
7,204
7,216
7,229

54,500
54,550
54,600
54,650
54,700

54,550
54,600
54,650
54,700
54,750

9,403
9,415
9,428
9,440
9,453

7,251
7,259
7,266
7,274
7,281

9,403
9,415
9,428
9,440
9,453

7,929
7,941
7,954
7,966
7,979

48,750
48,800
48,850
48,900
48,950

48,800
48,850
48,900
48,950
49,000

7,965
7,978
7,990
8,003
8,015

6,389
6,396
6,404
6,411
6,419

7,965
7,978
7,990
8,003
8,015

6,654
6,661
6,669
6,676
6,684

51,750
51,800
51,850
51,900
51,950

51,800
51,850
51,900
51,950
52,000

8,715
8,728
8,740
8,753
8,765

6,839
6,846
6,854
6,861
6,869

8,715
8,728
8,740
8,753
8,765

7,241
7,254
7,266
7,279
7,291

54,750
54,800
54,850
54,900
54,950

54,800
54,850
54,900
54,950
55,000

9,465
9,478
9,490
9,503
9,515

7,289
7,296
7,304
7,311
7,319

9,465
9,478
9,490
9,503
9,515

7,991
8,004
8,016
8,029
8,041

49,000

52,000

55,000

49,000
49,050
49,100
49,150
49,200

49,050
49,100
49,150
49,200
49,250

8,028
8,040
8,053
8,065
8,078

6,426
6,434
6,441
6,449
6,456

8,028
8,040
8,053
8,065
8,078

6,691
6,699
6,706
6,714
6,721

52,000
52,050
52,100
52,150
52,200

52,050
52,100
52,150
52,200
52,250

8,778
8,790
8,803
8,815
8,828

6,876
6,884
6,891
6,899
6,906

8,778
8,790
8,803
8,815
8,828

7,304
7,316
7,329
7,341
7,354

55,000
55,050
55,100
55,150
55,200

55,050
55,100
55,150
55,200
55,250

9,528
9,540
9,553
9,565
9,578

7,326
7,334
7,341
7,349
7,356

9,528
9,540
9,553
9,565
9,578

8,054
8,066
8,079
8,091
8,104

49,250
49,300
49,350
49,400
49,450

49,300
49,350
49,400
49,450
49,500

8,090
8,103
8,115
8,128
8,140

6,464
6,471
6,479
6,486
6,494

8,090
8,103
8,115
8,128
8,140

6,729
6,736
6,744
6,751
6,759

52,250
52,300
52,350
52,400
52,450

52,300
52,350
52,400
52,450
52,500

8,840
8,853
8,865
8,878
8,890

6,914
6,921
6,929
6,936
6,944

8,840
8,853
8,865
8,878
8,890

7,366
7,379
7,391
7,404
7,416

55,250
55,300
55,350
55,400
55,450

55,300
55,350
55,400
55,450
55,500

9,590
9,603
9,615
9,628
9,640

7,364
7,371
7,379
7,386
7,394

9,590
9,603
9,615
9,628
9,640

8,116
8,129
8,141
8,154
8,166

49,500
49,550
49,600
49,650
49,700

49,550
49,600
49,650
49,700
49,750

8,153
8,165
8,178
8,190
8,203

6,501
6,509
6,516
6,524
6,531

8,153
8,165
8,178
8,190
8,203

6,766
6,774
6,781
6,789
6,796

52,500
52,550
52,600
52,650
52,700

52,550
52,600
52,650
52,700
52,750

8,903
8,915
8,928
8,940
8,953

6,951
6,959
6,966
6,974
6,981

8,903
8,915
8,928
8,940
8,953

7,429
7,441
7,454
7,466
7,479

55,500
55,550
55,600
55,650
55,700

55,550
55,600
55,650
55,700
55,750

9,653
9,665
9,678
9,690
9,703

7,401
7,409
7,416
7,424
7,431

9,653
9,665
9,678
9,690
9,703

8,179
8,191
8,204
8,216
8,229

49,750
49,800
49,850
49,900
49,950

49,800
49,850
49,900
49,950
50,000

8,215
8,228
8,240
8,253
8,265

6,539
6,546
6,554
6,561
6,569

8,215
8,228
8,240
8,253
8,265

6,804
6,811
6,819
6,826
6,834

52,750
52,800
52,850
52,900
52,950

52,800
52,850
52,900
52,950
53,000

8,965
8,978
8,990
9,003
9,015

6,989
6,996
7,004
7,011
7,019

8,965
8,978
8,990
9,003
9,015

7,491
7,504
7,516
7,529
7,541

55,750
55,800
55,850
55,900
55,950

55,800
55,850
55,900
55,950
56,000

9,715
9,728
9,740
9,753
9,765

7,439
7,446
7,454
7,461
7,469

9,715
9,728
9,740
9,753
9,765

8,241
8,254
8,266
8,279
8,291

50,000

53,000

56,000

50,000
50,050
50,100
50,150
50,200

50,050
50,100
50,150
50,200
50,250

8,278
8,290
8,303
8,315
8,328

6,576
6,584
6,591
6,599
6,606

8,278
8,290
8,303
8,315
8,328

6,841
6,849
6,856
6,864
6,871

53,000
53,050
53,100
53,150
53,200

53,050
53,100
53,150
53,200
53,250

9,028
9,040
9,053
9,065
9,078

7,026
7,034
7,041
7,049
7,056

9,028
9,040
9,053
9,065
9,078

7,554
7,566
7,579
7,591
7,604

56,000
56,050
56,100
56,150
56,200

56,050
56,100
56,150
56,200
56,250

9,778
9,790
9,803
9,815
9,828

7,476
7,484
7,491
7,499
7,506

9,778
9,790
9,803
9,815
9,828

8,304
8,316
8,329
8,341
8,354

50,250
50,300
50,350
50,400
50,450

50,300
50,350
50,400
50,450
50,500

8,340
8,353
8,365
8,378
8,390

6,614
6,621
6,629
6,636
6,644

8,340
8,353
8,365
8,378
8,390

6,879
6,886
6,894
6,904
6,916

53,250
53,300
53,350
53,400
53,450

53,300
53,350
53,400
53,450
53,500

9,090
9,103
9,115
9,128
9,140

7,064
7,071
7,079
7,086
7,094

9,090
9,103
9,115
9,128
9,140

7,616
7,629
7,641
7,654
7,666

56,250
56,300
56,350
56,400
56,450

56,300
56,350
56,400
56,450
56,500

9,840
9,853
9,865
9,878
9,890

7,514
7,521
7,529
7,536
7,544

9,840
9,853
9,865
9,878
9,890

8,366
8,379
8,391
8,404
8,416

50,500
50,550
50,600
50,650
50,700

50,550
50,600
50,650
50,700
50,750

8,403
8,415
8,428
8,440
8,453

6,651
6,659
6,666
6,674
6,681

8,403
8,415
8,428
8,440
8,453

6,929
6,941
6,954
6,966
6,979

53,500
53,550
53,600
53,650
53,700

53,550
53,600
53,650
53,700
53,750

9,153
9,165
9,178
9,190
9,203

7,101
7,109
7,116
7,124
7,131

9,153
9,165
9,178
9,190
9,203

7,679
7,691
7,704
7,716
7,729

56,500
56,550
56,600
56,650
56,700

56,550
56,600
56,650
56,700
56,750

9,903
9,915
9,928
9,940
9,953

7,551
7,559
7,566
7,574
7,581

9,903
9,915
9,928
9,940
9,953

8,429
8,441
8,454
8,466
8,479

50,750
50,800
50,850
50,900
50,950

50,800
50,850
50,900
50,950
51,000

8,465
8,478
8,490
8,503
8,515

6,689
6,696
6,704
6,711
6,719

8,465
8,478
8,490
8,503
8,515

6,991
7,004
7,016
7,029
7,041

53,750
53,800
53,850
53,900
53,950

53,800
53,850
53,900
53,950
54,000

9,215
9,228
9,240
9,253
9,265

7,139
7,146
7,154
7,161
7,169

9,215
9,228
9,240
9,253
9,265

7,741
7,754
7,766
7,779
7,791

56,750
56,800
56,850
56,900
56,950

56,800
56,850
56,900
56,950
57,000

9,965
9,978
9,990
10,003
10,015

7,589
7,596
7,604
7,611
7,619

9,965
9,978
9,990
10,003
10,015

8,491
8,504
8,516
8,529
8,541

(Continued)
* This column must also be used by a qualifying widow(er).

Need more information or forms? Visit IRS.gov.

- 84 -

2016 Tax Table — Continued
If line 43
(taxable
income) is—
At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

57,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

60,000

63,000

57,000
57,050
57,100
57,150
57,200

57,050
57,100
57,150
57,200
57,250

10,028
10,040
10,053
10,065
10,078

7,626
7,634
7,641
7,649
7,656

10,028
10,040
10,053
10,065
10,078

8,554
8,566
8,579
8,591
8,604

60,000
60,050
60,100
60,150
60,200

60,050
60,100
60,150
60,200
60,250

10,778
10,790
10,803
10,815
10,828

8,076
8,084
8,091
8,099
8,106

10,778
10,790
10,803
10,815
10,828

9,304
9,316
9,329
9,341
9,354

63,000
63,050
63,100
63,150
63,200

63,050
63,100
63,150
63,200
63,250

11,528
11,540
11,553
11,565
11,578

8,526
8,534
8,541
8,549
8,556

11,528
11,540
11,553
11,565
11,578

10,054
10,066
10,079
10,091
10,104

57,250
57,300
57,350
57,400
57,450

57,300
57,350
57,400
57,450
57,500

10,090
10,103
10,115
10,128
10,140

7,664
7,671
7,679
7,686
7,694

10,090
10,103
10,115
10,128
10,140

8,616
8,629
8,641
8,654
8,666

60,250
60,300
60,350
60,400
60,450

60,300
60,350
60,400
60,450
60,500

10,840
10,853
10,865
10,878
10,890

8,114
8,121
8,129
8,136
8,144

10,840
10,853
10,865
10,878
10,890

9,366
9,379
9,391
9,404
9,416

63,250
63,300
63,350
63,400
63,450

63,300
63,350
63,400
63,450
63,500

11,590
11,603
11,615
11,628
11,640

8,564
8,571
8,579
8,586
8,594

11,590
11,603
11,615
11,628
11,640

10,116
10,129
10,141
10,154
10,166

57,500
57,550
57,600
57,650
57,700

57,550
57,600
57,650
57,700
57,750

10,153
10,165
10,178
10,190
10,203

7,701
7,709
7,716
7,724
7,731

10,153
10,165
10,178
10,190
10,203

8,679
8,691
8,704
8,716
8,729

60,500
60,550
60,600
60,650
60,700

60,550
60,600
60,650
60,700
60,750

10,903
10,915
10,928
10,940
10,953

8,151
8,159
8,166
8,174
8,181

10,903
10,915
10,928
10,940
10,953

9,429
9,441
9,454
9,466
9,479

63,500
63,550
63,600
63,650
63,700

63,550
63,600
63,650
63,700
63,750

11,653
11,665
11,678
11,690
11,703

8,601
8,609
8,616
8,624
8,631

11,653
11,665
11,678
11,690
11,703

10,179
10,191
10,204
10,216
10,229

57,750
57,800
57,850
57,900
57,950

57,800
57,850
57,900
57,950
58,000

10,215
10,228
10,240
10,253
10,265

7,739
7,746
7,754
7,761
7,769

10,215
10,228
10,240
10,253
10,265

8,741
8,754
8,766
8,779
8,791

60,750
60,800
60,850
60,900
60,950

60,800
60,850
60,900
60,950
61,000

10,965
10,978
10,990
11,003
11,015

8,189
8,196
8,204
8,211
8,219

10,965
10,978
10,990
11,003
11,015

9,491
9,504
9,516
9,529
9,541

63,750
63,800
63,850
63,900
63,950

63,800
63,850
63,900
63,950
64,000

11,715
11,728
11,740
11,753
11,765

8,639
8,646
8,654
8,661
8,669

11,715
11,728
11,740
11,753
11,765

10,241
10,254
10,266
10,279
10,291

58,000

61,000

64,000

58,000
58,050
58,100
58,150
58,200

58,050
58,100
58,150
58,200
58,250

10,278
10,290
10,303
10,315
10,328

7,776
7,784
7,791
7,799
7,806

10,278
10,290
10,303
10,315
10,328

8,804
8,816
8,829
8,841
8,854

61,000
61,050
61,100
61,150
61,200

61,050
61,100
61,150
61,200
61,250

11,028
11,040
11,053
11,065
11,078

8,226
8,234
8,241
8,249
8,256

11,028
11,040
11,053
11,065
11,078

9,554
9,566
9,579
9,591
9,604

64,000
64,050
64,100
64,150
64,200

64,050
64,100
64,150
64,200
64,250

11,778
11,790
11,803
11,815
11,828

8,676
8,684
8,691
8,699
8,706

11,778
11,790
11,803
11,815
11,828

10,304
10,316
10,329
10,341
10,354

58,250
58,300
58,350
58,400
58,450

58,300
58,350
58,400
58,450
58,500

10,340
10,353
10,365
10,378
10,390

7,814
7,821
7,829
7,836
7,844

10,340
10,353
10,365
10,378
10,390

8,866
8,879
8,891
8,904
8,916

61,250
61,300
61,350
61,400
61,450

61,300
61,350
61,400
61,450
61,500

11,090
11,103
11,115
11,128
11,140

8,264
8,271
8,279
8,286
8,294

11,090
11,103
11,115
11,128
11,140

9,616
9,629
9,641
9,654
9,666

64,250
64,300
64,350
64,400
64,450

64,300
64,350
64,400
64,450
64,500

11,840
11,853
11,865
11,878
11,890

8,714
8,721
8,729
8,736
8,744

11,840
11,853
11,865
11,878
11,890

10,366
10,379
10,391
10,404
10,416

58,500
58,550
58,600
58,650
58,700

58,550
58,600
58,650
58,700
58,750

10,403
10,415
10,428
10,440
10,453

7,851
7,859
7,866
7,874
7,881

10,403
10,415
10,428
10,440
10,453

8,929
8,941
8,954
8,966
8,979

61,500
61,550
61,600
61,650
61,700

61,550
61,600
61,650
61,700
61,750

11,153
11,165
11,178
11,190
11,203

8,301
8,309
8,316
8,324
8,331

11,153
11,165
11,178
11,190
11,203

9,679
9,691
9,704
9,716
9,729

64,500
64,550
64,600
64,650
64,700

64,550
64,600
64,650
64,700
64,750

11,903
11,915
11,928
11,940
11,953

8,751
8,759
8,766
8,774
8,781

11,903
11,915
11,928
11,940
11,953

10,429
10,441
10,454
10,466
10,479

58,750
58,800
58,850
58,900
58,950

58,800
58,850
58,900
58,950
59,000

10,465
10,478
10,490
10,503
10,515

7,889
7,896
7,904
7,911
7,919

10,465
10,478
10,490
10,503
10,515

8,991
9,004
9,016
9,029
9,041

61,750
61,800
61,850
61,900
61,950

61,800
61,850
61,900
61,950
62,000

11,215
11,228
11,240
11,253
11,265

8,339
8,346
8,354
8,361
8,369

11,215
11,228
11,240
11,253
11,265

9,741
9,754
9,766
9,779
9,791

64,750
64,800
64,850
64,900
64,950

64,800
64,850
64,900
64,950
65,000

11,965
11,978
11,990
12,003
12,015

8,789
8,796
8,804
8,811
8,819

11,965
11,978
11,990
12,003
12,015

10,491
10,504
10,516
10,529
10,541

59,000

62,000

65,000

59,000
59,050
59,100
59,150
59,200

59,050
59,100
59,150
59,200
59,250

10,528
10,540
10,553
10,565
10,578

7,926
7,934
7,941
7,949
7,956

10,528
10,540
10,553
10,565
10,578

9,054
9,066
9,079
9,091
9,104

62,000
62,050
62,100
62,150
62,200

62,050
62,100
62,150
62,200
62,250

11,278
11,290
11,303
11,315
11,328

8,376
8,384
8,391
8,399
8,406

11,278
11,290
11,303
11,315
11,328

9,804
9,816
9,829
9,841
9,854

65,000
65,050
65,100
65,150
65,200

65,050
65,100
65,150
65,200
65,250

12,028
12,040
12,053
12,065
12,078

8,826
8,834
8,841
8,849
8,856

12,028
12,040
12,053
12,065
12,078

10,554
10,566
10,579
10,591
10,604

59,250
59,300
59,350
59,400
59,450

59,300
59,350
59,400
59,450
59,500

10,590
10,603
10,615
10,628
10,640

7,964
7,971
7,979
7,986
7,994

10,590
10,603
10,615
10,628
10,640

9,116
9,129
9,141
9,154
9,166

62,250
62,300
62,350
62,400
62,450

62,300
62,350
62,400
62,450
62,500

11,340
11,353
11,365
11,378
11,390

8,414
8,421
8,429
8,436
8,444

11,340
11,353
11,365
11,378
11,390

9,866
9,879
9,891
9,904
9,916

65,250
65,300
65,350
65,400
65,450

65,300
65,350
65,400
65,450
65,500

12,090
12,103
12,115
12,128
12,140

8,864
8,871
8,879
8,886
8,894

12,090
12,103
12,115
12,128
12,140

10,616
10,629
10,641
10,654
10,666

59,500
59,550
59,600
59,650
59,700

59,550
59,600
59,650
59,700
59,750

10,653
10,665
10,678
10,690
10,703

8,001
8,009
8,016
8,024
8,031

10,653
10,665
10,678
10,690
10,703

9,179
9,191
9,204
9,216
9,229

62,500
62,550
62,600
62,650
62,700

62,550
62,600
62,650
62,700
62,750

11,403
11,415
11,428
11,440
11,453

8,451
8,459
8,466
8,474
8,481

11,403
11,415
11,428
11,440
11,453

9,929
9,941
9,954
9,966
9,979

65,500
65,550
65,600
65,650
65,700

65,550
65,600
65,650
65,700
65,750

12,153
12,165
12,178
12,190
12,203

8,901
8,909
8,916
8,924
8,931

12,153
12,165
12,178
12,190
12,203

10,679
10,691
10,704
10,716
10,729

59,750
59,800
59,850
59,900
59,950

59,800
59,850
59,900
59,950
60,000

10,715
10,728
10,740
10,753
10,765

8,039
8,046
8,054
8,061
8,069

10,715
10,728
10,740
10,753
10,765

9,241
9,254
9,266
9,279
9,291

62,750
62,800
62,850
62,900
62,950

62,800
62,850
62,900
62,950
63,000

11,465
11,478
11,490
11,503
11,515

8,489
8,496
8,504
8,511
8,519

11,465
11,478
11,490
11,503
11,515

9,991
10,004
10,016
10,029
10,041

65,750
65,800
65,850
65,900
65,950

65,800
65,850
65,900
65,950
66,000

12,215
12,228
12,240
12,253
12,265

8,939
8,946
8,954
8,961
8,969

12,215
12,228
12,240
12,253
12,265

10,741
10,754
10,766
10,779
10,791

(Continued)
* This column must also be used by a qualifying widow(er).

- 85 -

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2016 Tax Table — Continued
If line 43
(taxable
income) is—
At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

66,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

69,000

72,000

66,000
66,050
66,100
66,150
66,200

66,050
66,100
66,150
66,200
66,250

12,278
12,290
12,303
12,315
12,328

8,976
8,984
8,991
8,999
9,006

12,278
12,290
12,303
12,315
12,328

10,804
10,816
10,829
10,841
10,854

69,000
69,050
69,100
69,150
69,200

69,050
69,100
69,150
69,200
69,250

13,028
13,040
13,053
13,065
13,078

9,426
9,434
9,441
9,449
9,456

13,028
13,040
13,053
13,065
13,078

11,554
11,566
11,579
11,591
11,604

72,000
72,050
72,100
72,150
72,200

72,050
72,100
72,150
72,200
72,250

13,778
13,790
13,803
13,815
13,828

9,876
9,884
9,891
9,899
9,906

13,778
13,790
13,803
13,815
13,828

12,304
12,316
12,329
12,341
12,354

66,250
66,300
66,350
66,400
66,450

66,300
66,350
66,400
66,450
66,500

12,340
12,353
12,365
12,378
12,390

9,014
9,021
9,029
9,036
9,044

12,340
12,353
12,365
12,378
12,390

10,866
10,879
10,891
10,904
10,916

69,250
69,300
69,350
69,400
69,450

69,300
69,350
69,400
69,450
69,500

13,090
13,103
13,115
13,128
13,140

9,464
9,471
9,479
9,486
9,494

13,090
13,103
13,115
13,128
13,140

11,616
11,629
11,641
11,654
11,666

72,250
72,300
72,350
72,400
72,450

72,300
72,350
72,400
72,450
72,500

13,840
13,853
13,865
13,878
13,890

9,914
9,921
9,929
9,936
9,944

13,840
13,853
13,865
13,878
13,890

12,366
12,379
12,391
12,404
12,416

66,500
66,550
66,600
66,650
66,700

66,550
66,600
66,650
66,700
66,750

12,403
12,415
12,428
12,440
12,453

9,051
9,059
9,066
9,074
9,081

12,403
12,415
12,428
12,440
12,453

10,929
10,941
10,954
10,966
10,979

69,500
69,550
69,600
69,650
69,700

69,550
69,600
69,650
69,700
69,750

13,153
13,165
13,178
13,190
13,203

9,501
9,509
9,516
9,524
9,531

13,153
13,165
13,178
13,190
13,203

11,679
11,691
11,704
11,716
11,729

72,500
72,550
72,600
72,650
72,700

72,550
72,600
72,650
72,700
72,750

13,903
13,915
13,928
13,940
13,953

9,951
9,959
9,966
9,974
9,981

13,903
13,915
13,928
13,940
13,953

12,429
12,441
12,454
12,466
12,479

66,750
66,800
66,850
66,900
66,950

66,800
66,850
66,900
66,950
67,000

12,465
12,478
12,490
12,503
12,515

9,089
9,096
9,104
9,111
9,119

12,465
12,478
12,490
12,503
12,515

10,991
11,004
11,016
11,029
11,041

69,750
69,800
69,850
69,900
69,950

69,800
69,850
69,900
69,950
70,000

13,215
13,228
13,240
13,253
13,265

9,539
9,546
9,554
9,561
9,569

13,215
13,228
13,240
13,253
13,265

11,741
11,754
11,766
11,779
11,791

72,750
72,800
72,850
72,900
72,950

72,800
72,850
72,900
72,950
73,000

13,965
13,978
13,990
14,003
14,015

9,989
9,996
10,004
10,011
10,019

13,965
13,978
13,990
14,003
14,015

12,491
12,504
12,516
12,529
12,541

67,000

70,000

73,000

67,000
67,050
67,100
67,150
67,200

67,050
67,100
67,150
67,200
67,250

12,528
12,540
12,553
12,565
12,578

9,126
9,134
9,141
9,149
9,156

12,528
12,540
12,553
12,565
12,578

11,054
11,066
11,079
11,091
11,104

70,000
70,050
70,100
70,150
70,200

70,050
70,100
70,150
70,200
70,250

13,278
13,290
13,303
13,315
13,328

9,576
9,584
9,591
9,599
9,606

13,278
13,290
13,303
13,315
13,328

11,804
11,816
11,829
11,841
11,854

73,000
73,050
73,100
73,150
73,200

73,050
73,100
73,150
73,200
73,250

14,028
14,040
14,053
14,065
14,078

10,026
10,034
10,041
10,049
10,056

14,028
14,040
14,053
14,065
14,078

12,554
12,566
12,579
12,591
12,604

67,250
67,300
67,350
67,400
67,450

67,300
67,350
67,400
67,450
67,500

12,590
12,603
12,615
12,628
12,640

9,164
9,171
9,179
9,186
9,194

12,590
12,603
12,615
12,628
12,640

11,116
11,129
11,141
11,154
11,166

70,250
70,300
70,350
70,400
70,450

70,300
70,350
70,400
70,450
70,500

13,340
13,353
13,365
13,378
13,390

9,614
9,621
9,629
9,636
9,644

13,340
13,353
13,365
13,378
13,390

11,866
11,879
11,891
11,904
11,916

73,250
73,300
73,350
73,400
73,450

73,300
73,350
73,400
73,450
73,500

14,090
14,103
14,115
14,128
14,140

10,064
10,071
10,079
10,086
10,094

14,090
14,103
14,115
14,128
14,140

12,616
12,629
12,641
12,654
12,666

67,500
67,550
67,600
67,650
67,700

67,550
67,600
67,650
67,700
67,750

12,653
12,665
12,678
12,690
12,703

9,201
9,209
9,216
9,224
9,231

12,653
12,665
12,678
12,690
12,703

11,179
11,191
11,204
11,216
11,229

70,500
70,550
70,600
70,650
70,700

70,550
70,600
70,650
70,700
70,750

13,403
13,415
13,428
13,440
13,453

9,651
9,659
9,666
9,674
9,681

13,403
13,415
13,428
13,440
13,453

11,929
11,941
11,954
11,966
11,979

73,500
73,550
73,600
73,650
73,700

73,550
73,600
73,650
73,700
73,750

14,153
14,165
14,178
14,190
14,203

10,101
10,109
10,116
10,124
10,131

14,153
14,165
14,178
14,190
14,203

12,679
12,691
12,704
12,716
12,729

67,750
67,800
67,850
67,900
67,950

67,800
67,850
67,900
67,950
68,000

12,715
12,728
12,740
12,753
12,765

9,239
9,246
9,254
9,261
9,269

12,715
12,728
12,740
12,753
12,765

11,241
11,254
11,266
11,279
11,291

70,750
70,800
70,850
70,900
70,950

70,800
70,850
70,900
70,950
71,000

13,465
13,478
13,490
13,503
13,515

9,689
9,696
9,704
9,711
9,719

13,465
13,478
13,490
13,503
13,515

11,991
12,004
12,016
12,029
12,041

73,750
73,800
73,850
73,900
73,950

73,800
73,850
73,900
73,950
74,000

14,215
14,228
14,240
14,253
14,265

10,139
10,146
10,154
10,161
10,169

14,215
14,228
14,240
14,253
14,265

12,741
12,754
12,766
12,779
12,791

68,000

71,000

74,000

68,000
68,050
68,100
68,150
68,200

68,050
68,100
68,150
68,200
68,250

12,778
12,790
12,803
12,815
12,828

9,276
9,284
9,291
9,299
9,306

12,778
12,790
12,803
12,815
12,828

11,304
11,316
11,329
11,341
11,354

71,000
71,050
71,100
71,150
71,200

71,050
71,100
71,150
71,200
71,250

13,528
13,540
13,553
13,565
13,578

9,726
9,734
9,741
9,749
9,756

13,528
13,540
13,553
13,565
13,578

12,054
12,066
12,079
12,091
12,104

74,000
74,050
74,100
74,150
74,200

74,050
74,100
74,150
74,200
74,250

14,278
14,290
14,303
14,315
14,328

10,176
10,184
10,191
10,199
10,206

14,278
14,290
14,303
14,315
14,328

12,804
12,816
12,829
12,841
12,854

68,250
68,300
68,350
68,400
68,450

68,300
68,350
68,400
68,450
68,500

12,840
12,853
12,865
12,878
12,890

9,314
9,321
9,329
9,336
9,344

12,840
12,853
12,865
12,878
12,890

11,366
11,379
11,391
11,404
11,416

71,250
71,300
71,350
71,400
71,450

71,300
71,350
71,400
71,450
71,500

13,590
13,603
13,615
13,628
13,640

9,764
9,771
9,779
9,786
9,794

13,590
13,603
13,615
13,628
13,640

12,116
12,129
12,141
12,154
12,166

74,250
74,300
74,350
74,400
74,450

74,300
74,350
74,400
74,450
74,500

14,340
14,353
14,365
14,378
14,390

10,214
10,221
10,229
10,236
10,244

14,340
14,353
14,365
14,378
14,390

12,866
12,879
12,891
12,904
12,916

68,500
68,550
68,600
68,650
68,700

68,550
68,600
68,650
68,700
68,750

12,903
12,915
12,928
12,940
12,953

9,351
9,359
9,366
9,374
9,381

12,903
12,915
12,928
12,940
12,953

11,429
11,441
11,454
11,466
11,479

71,500
71,550
71,600
71,650
71,700

71,550
71,600
71,650
71,700
71,750

13,653
13,665
13,678
13,690
13,703

9,801
9,809
9,816
9,824
9,831

13,653
13,665
13,678
13,690
13,703

12,179
12,191
12,204
12,216
12,229

74,500
74,550
74,600
74,650
74,700

74,550
74,600
74,650
74,700
74,750

14,403
14,415
14,428
14,440
14,453

10,251
10,259
10,266
10,274
10,281

14,403
14,415
14,428
14,440
14,453

12,929
12,941
12,954
12,966
12,979

68,750
68,800
68,850
68,900
68,950

68,800
68,850
68,900
68,950
69,000

12,965
12,978
12,990
13,003
13,015

9,389
9,396
9,404
9,411
9,419

12,965
12,978
12,990
13,003
13,015

11,491
11,504
11,516
11,529
11,541

71,750
71,800
71,850
71,900
71,950

71,800
71,850
71,900
71,950
72,000

13,715
13,728
13,740
13,753
13,765

9,839
9,846
9,854
9,861
9,869

13,715
13,728
13,740
13,753
13,765

12,241
12,254
12,266
12,279
12,291

74,750
74,800
74,850
74,900
74,950

74,800
74,850
74,900
74,950
75,000

14,465
14,478
14,490
14,503
14,515

10,289
10,296
10,304
10,311
10,319

14,465
14,478
14,490
14,503
14,515

12,991
13,004
13,016
13,029
13,041

(Continued)
* This column must also be used by a qualifying widow(er).

Need more information or forms? Visit IRS.gov.

- 86 -

2016 Tax Table — Continued
If line 43
(taxable
income) is—
At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

75,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

78,000

81,000

75,000
75,050
75,100
75,150
75,200

75,050
75,100
75,150
75,200
75,250

14,528
14,540
14,553
14,565
14,578

10,326
10,334
10,341
10,349
10,356

14,528
14,540
14,553
14,565
14,578

13,054
13,066
13,079
13,091
13,104

78,000
78,050
78,100
78,150
78,200

78,050
78,100
78,150
78,200
78,250

15,278
15,290
15,303
15,315
15,328

11,049
11,061
11,074
11,086
11,099

15,340
15,354
15,368
15,382
15,396

13,804
13,816
13,829
13,841
13,854

81,000
81,050
81,100
81,150
81,200

81,050
81,100
81,150
81,200
81,250

16,028
16,040
16,053
16,065
16,078

11,799
11,811
11,824
11,836
11,849

16,180
16,194
16,208
16,222
16,236

14,554
14,566
14,579
14,591
14,604

75,250
75,300
75,350
75,400
75,450

75,300
75,350
75,400
75,450
75,500

14,590
14,603
14,615
14,628
14,640

10,364
10,374
10,386
10,399
10,411

14,590
14,603
14,615
14,628
14,640

13,116
13,129
13,141
13,154
13,166

78,250
78,300
78,350
78,400
78,450

78,300
78,350
78,400
78,450
78,500

15,340
15,353
15,365
15,378
15,390

11,111
11,124
11,136
11,149
11,161

15,410
15,424
15,438
15,452
15,466

13,866
13,879
13,891
13,904
13,916

81,250
81,300
81,350
81,400
81,450

81,300
81,350
81,400
81,450
81,500

16,090
16,103
16,115
16,128
16,140

11,861
11,874
11,886
11,899
11,911

16,250
16,264
16,278
16,292
16,306

14,616
14,629
14,641
14,654
14,666

75,500
75,550
75,600
75,650
75,700

75,550
75,600
75,650
75,700
75,750

14,653
14,665
14,678
14,690
14,703

10,424
10,436
10,449
10,461
10,474

14,653
14,665
14,678
14,690
14,703

13,179
13,191
13,204
13,216
13,229

78,500
78,550
78,600
78,650
78,700

78,550
78,600
78,650
78,700
78,750

15,403
15,415
15,428
15,440
15,453

11,174
11,186
11,199
11,211
11,224

15,480
15,494
15,508
15,522
15,536

13,929
13,941
13,954
13,966
13,979

81,500
81,550
81,600
81,650
81,700

81,550
81,600
81,650
81,700
81,750

16,153
16,165
16,178
16,190
16,203

11,924
11,936
11,949
11,961
11,974

16,320
16,334
16,348
16,362
16,376

14,679
14,691
14,704
14,716
14,729

75,750
75,800
75,850
75,900
75,950

75,800
75,850
75,900
75,950
76,000

14,715
14,728
14,740
14,753
14,765

10,486
10,499
10,511
10,524
10,536

14,715
14,728
14,740
14,753
14,766

13,241
13,254
13,266
13,279
13,291

78,750
78,800
78,850
78,900
78,950

78,800
78,850
78,900
78,950
79,000

15,465
15,478
15,490
15,503
15,515

11,236
11,249
11,261
11,274
11,286

15,550
15,564
15,578
15,592
15,606

13,991
14,004
14,016
14,029
14,041

81,750
81,800
81,850
81,900
81,950

81,800
81,850
81,900
81,950
82,000

16,215
16,228
16,240
16,253
16,265

11,986
11,999
12,011
12,024
12,036

16,390
16,404
16,418
16,432
16,446

14,741
14,754
14,766
14,779
14,791

76,000

79,000

82,000

76,000
76,050
76,100
76,150
76,200

76,050
76,100
76,150
76,200
76,250

14,778
14,790
14,803
14,815
14,828

10,549
10,561
10,574
10,586
10,599

14,780
14,794
14,808
14,822
14,836

13,304
13,316
13,329
13,341
13,354

79,000
79,050
79,100
79,150
79,200

79,050
79,100
79,150
79,200
79,250

15,528
15,540
15,553
15,565
15,578

11,299
11,311
11,324
11,336
11,349

15,620
15,634
15,648
15,662
15,676

14,054
14,066
14,079
14,091
14,104

82,000
82,050
82,100
82,150
82,200

82,050
82,100
82,150
82,200
82,250

16,278
16,290
16,303
16,315
16,328

12,049
12,061
12,074
12,086
12,099

16,460
16,474
16,488
16,502
16,516

14,804
14,816
14,829
14,841
14,854

76,250
76,300
76,350
76,400
76,450

76,300
76,350
76,400
76,450
76,500

14,840
14,853
14,865
14,878
14,890

10,611
10,624
10,636
10,649
10,661

14,850
14,864
14,878
14,892
14,906

13,366
13,379
13,391
13,404
13,416

79,250
79,300
79,350
79,400
79,450

79,300
79,350
79,400
79,450
79,500

15,590
15,603
15,615
15,628
15,640

11,361
11,374
11,386
11,399
11,411

15,690
15,704
15,718
15,732
15,746

14,116
14,129
14,141
14,154
14,166

82,250
82,300
82,350
82,400
82,450

82,300
82,350
82,400
82,450
82,500

16,340
16,353
16,365
16,378
16,390

12,111
12,124
12,136
12,149
12,161

16,530
16,544
16,558
16,572
16,586

14,866
14,879
14,891
14,904
14,916

76,500
76,550
76,600
76,650
76,700

76,550
76,600
76,650
76,700
76,750

14,903
14,915
14,928
14,940
14,953

10,674
10,686
10,699
10,711
10,724

14,920
14,934
14,948
14,962
14,976

13,429
13,441
13,454
13,466
13,479

79,500
79,550
79,600
79,650
79,700

79,550
79,600
79,650
79,700
79,750

15,653
15,665
15,678
15,690
15,703

11,424
11,436
11,449
11,461
11,474

15,760
15,774
15,788
15,802
15,816

14,179
14,191
14,204
14,216
14,229

82,500
82,550
82,600
82,650
82,700

82,550
82,600
82,650
82,700
82,750

16,403
16,415
16,428
16,440
16,453

12,174
12,186
12,199
12,211
12,224

16,600
16,614
16,628
16,642
16,656

14,929
14,941
14,954
14,966
14,979

76,750
76,800
76,850
76,900
76,950

76,800
76,850
76,900
76,950
77,000

14,965
14,978
14,990
15,003
15,015

10,736
10,749
10,761
10,774
10,786

14,990
15,004
15,018
15,032
15,046

13,491
13,504
13,516
13,529
13,541

79,750
79,800
79,850
79,900
79,950

79,800
79,850
79,900
79,950
80,000

15,715
15,728
15,740
15,753
15,765

11,486
11,499
11,511
11,524
11,536

15,830
15,844
15,858
15,872
15,886

14,241
14,254
14,266
14,279
14,291

82,750
82,800
82,850
82,900
82,950

82,800
82,850
82,900
82,950
83,000

16,465
16,478
16,490
16,503
16,515

12,236
12,249
12,261
12,274
12,286

16,670
16,684
16,698
16,712
16,726

14,991
15,004
15,016
15,029
15,041

77,000

80,000

83,000

77,000
77,050
77,100
77,150
77,200

77,050
77,100
77,150
77,200
77,250

15,028
15,040
15,053
15,065
15,078

10,799
10,811
10,824
10,836
10,849

15,060
15,074
15,088
15,102
15,116

13,554
13,566
13,579
13,591
13,604

80,000
80,050
80,100
80,150
80,200

80,050
80,100
80,150
80,200
80,250

15,778
15,790
15,803
15,815
15,828

11,549
11,561
11,574
11,586
11,599

15,900
15,914
15,928
15,942
15,956

14,304
14,316
14,329
14,341
14,354

83,000
83,050
83,100
83,150
83,200

83,050
83,100
83,150
83,200
83,250

16,528
16,540
16,553
16,565
16,578

12,299
12,311
12,324
12,336
12,349

16,740
16,754
16,768
16,782
16,796

15,054
15,066
15,079
15,091
15,104

77,250
77,300
77,350
77,400
77,450

77,300
77,350
77,400
77,450
77,500

15,090
15,103
15,115
15,128
15,140

10,861
10,874
10,886
10,899
10,911

15,130
15,144
15,158
15,172
15,186

13,616
13,629
13,641
13,654
13,666

80,250
80,300
80,350
80,400
80,450

80,300
80,350
80,400
80,450
80,500

15,840
15,853
15,865
15,878
15,890

11,611
11,624
11,636
11,649
11,661

15,970
15,984
15,998
16,012
16,026

14,366
14,379
14,391
14,404
14,416

83,250
83,300
83,350
83,400
83,450

83,300
83,350
83,400
83,450
83,500

16,590
16,603
16,615
16,628
16,640

12,361
12,374
12,386
12,399
12,411

16,810
16,824
16,838
16,852
16,866

15,116
15,129
15,141
15,154
15,166

77,500
77,550
77,600
77,650
77,700

77,550
77,600
77,650
77,700
77,750

15,153
15,165
15,178
15,190
15,203

10,924
10,936
10,949
10,961
10,974

15,200
15,214
15,228
15,242
15,256

13,679
13,691
13,704
13,716
13,729

80,500
80,550
80,600
80,650
80,700

80,550
80,600
80,650
80,700
80,750

15,903
15,915
15,928
15,940
15,953

11,674
11,686
11,699
11,711
11,724

16,040
16,054
16,068
16,082
16,096

14,429
14,441
14,454
14,466
14,479

83,500
83,550
83,600
83,650
83,700

83,550
83,600
83,650
83,700
83,750

16,653
16,665
16,678
16,690
16,703

12,424
12,436
12,449
12,461
12,474

16,880
16,894
16,908
16,922
16,936

15,179
15,191
15,204
15,216
15,229

77,750
77,800
77,850
77,900
77,950

77,800
77,850
77,900
77,950
78,000

15,215
15,228
15,240
15,253
15,265

10,986
10,999
11,011
11,024
11,036

15,270
15,284
15,298
15,312
15,326

13,741
13,754
13,766
13,779
13,791

80,750
80,800
80,850
80,900
80,950

80,800
80,850
80,900
80,950
81,000

15,965
15,978
15,990
16,003
16,015

11,736
11,749
11,761
11,774
11,786

16,110
16,124
16,138
16,152
16,166

14,491
14,504
14,516
14,529
14,541

83,750
83,800
83,850
83,900
83,950

83,800
83,850
83,900
83,950
84,000

16,715
16,728
16,740
16,753
16,765

12,486
12,499
12,511
12,524
12,536

16,950
16,964
16,978
16,992
17,006

15,241
15,254
15,266
15,279
15,291

(Continued)
* This column must also be used by a qualifying widow(er).

- 87 -

Need more information or forms? Visit IRS.gov.

2016 Tax Table — Continued
If line 43
(taxable
income) is—
At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

84,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

87,000

90,000

84,000
84,050
84,100
84,150
84,200

84,050
84,100
84,150
84,200
84,250

16,778
16,790
16,803
16,815
16,828

12,549
12,561
12,574
12,586
12,599

17,020
17,034
17,048
17,062
17,076

15,304
15,316
15,329
15,341
15,354

87,000
87,050
87,100
87,150
87,200

87,050
87,100
87,150
87,200
87,250

17,528
17,540
17,553
17,565
17,578

13,299
13,311
13,324
13,336
13,349

17,860
17,874
17,888
17,902
17,916

16,054
16,066
16,079
16,091
16,104

90,000
90,050
90,100
90,150
90,200

90,050
90,100
90,150
90,200
90,250

18,278
18,290
18,303
18,315
18,328

14,049
14,061
14,074
14,086
14,099

18,700
18,714
18,728
18,742
18,756

16,804
16,816
16,829
16,841
16,854

84,250
84,300
84,350
84,400
84,450

84,300
84,350
84,400
84,450
84,500

16,840
16,853
16,865
16,878
16,890

12,611
12,624
12,636
12,649
12,661

17,090
17,104
17,118
17,132
17,146

15,366
15,379
15,391
15,404
15,416

87,250
87,300
87,350
87,400
87,450

87,300
87,350
87,400
87,450
87,500

17,590
17,603
17,615
17,628
17,640

13,361
13,374
13,386
13,399
13,411

17,930
17,944
17,958
17,972
17,986

16,116
16,129
16,141
16,154
16,166

90,250
90,300
90,350
90,400
90,450

90,300
90,350
90,400
90,450
90,500

18,340
18,353
18,365
18,378
18,390

14,111
14,124
14,136
14,149
14,161

18,770
18,784
18,798
18,812
18,826

16,866
16,879
16,891
16,904
16,916

84,500
84,550
84,600
84,650
84,700

84,550
84,600
84,650
84,700
84,750

16,903
16,915
16,928
16,940
16,953

12,674
12,686
12,699
12,711
12,724

17,160
17,174
17,188
17,202
17,216

15,429
15,441
15,454
15,466
15,479

87,500
87,550
87,600
87,650
87,700

87,550
87,600
87,650
87,700
87,750

17,653
17,665
17,678
17,690
17,703

13,424
13,436
13,449
13,461
13,474

18,000
18,014
18,028
18,042
18,056

16,179
16,191
16,204
16,216
16,229

90,500
90,550
90,600
90,650
90,700

90,550
90,600
90,650
90,700
90,750

18,403
18,415
18,428
18,440
18,453

14,174
14,186
14,199
14,211
14,224

18,840
18,854
18,868
18,882
18,896

16,929
16,941
16,954
16,966
16,979

84,750
84,800
84,850
84,900
84,950

84,800
84,850
84,900
84,950
85,000

16,965
16,978
16,990
17,003
17,015

12,736
12,749
12,761
12,774
12,786

17,230
17,244
17,258
17,272
17,286

15,491
15,504
15,516
15,529
15,541

87,750
87,800
87,850
87,900
87,950

87,800
87,850
87,900
87,950
88,000

17,715
17,728
17,740
17,753
17,765

13,486
13,499
13,511
13,524
13,536

18,070
18,084
18,098
18,112
18,126

16,241
16,254
16,266
16,279
16,291

90,750
90,800
90,850
90,900
90,950

90,800
90,850
90,900
90,950
91,000

18,465
18,478
18,490
18,503
18,515

14,236
14,249
14,261
14,274
14,286

18,910
18,924
18,938
18,952
18,966

16,991
17,004
17,016
17,029
17,041

85,000

88,000

91,000

85,000
85,050
85,100
85,150
85,200

85,050
85,100
85,150
85,200
85,250

17,028
17,040
17,053
17,065
17,078

12,799
12,811
12,824
12,836
12,849

17,300
17,314
17,328
17,342
17,356

15,554
15,566
15,579
15,591
15,604

88,000
88,050
88,100
88,150
88,200

88,050
88,100
88,150
88,200
88,250

17,778
17,790
17,803
17,815
17,828

13,549
13,561
13,574
13,586
13,599

18,140
18,154
18,168
18,182
18,196

16,304
16,316
16,329
16,341
16,354

91,000
91,050
91,100
91,150
91,200

91,050
91,100
91,150
91,200
91,250

18,528
18,540
18,553
18,566
18,580

14,299
14,311
14,324
14,336
14,349

18,980
18,994
19,008
19,022
19,036

17,054
17,066
17,079
17,091
17,104

85,250
85,300
85,350
85,400
85,450

85,300
85,350
85,400
85,450
85,500

17,090
17,103
17,115
17,128
17,140

12,861
12,874
12,886
12,899
12,911

17,370
17,384
17,398
17,412
17,426

15,616
15,629
15,641
15,654
15,666

88,250
88,300
88,350
88,400
88,450

88,300
88,350
88,400
88,450
88,500

17,840
17,853
17,865
17,878
17,890

13,611
13,624
13,636
13,649
13,661

18,210
18,224
18,238
18,252
18,266

16,366
16,379
16,391
16,404
16,416

91,250
91,300
91,350
91,400
91,450

91,300
91,350
91,400
91,450
91,500

18,594
18,608
18,622
18,636
18,650

14,361
14,374
14,386
14,399
14,411

19,050
19,064
19,078
19,092
19,106

17,116
17,129
17,141
17,154
17,166

85,500
85,550
85,600
85,650
85,700

85,550
85,600
85,650
85,700
85,750

17,153
17,165
17,178
17,190
17,203

12,924
12,936
12,949
12,961
12,974

17,440
17,454
17,468
17,482
17,496

15,679
15,691
15,704
15,716
15,729

88,500
88,550
88,600
88,650
88,700

88,550
88,600
88,650
88,700
88,750

17,903
17,915
17,928
17,940
17,953

13,674
13,686
13,699
13,711
13,724

18,280
18,294
18,308
18,322
18,336

16,429
16,441
16,454
16,466
16,479

91,500
91,550
91,600
91,650
91,700

91,550
91,600
91,650
91,700
91,750

18,664
18,678
18,692
18,706
18,720

14,424
14,436
14,449
14,461
14,474

19,120
19,134
19,148
19,162
19,176

17,179
17,191
17,204
17,216
17,229

85,750
85,800
85,850
85,900
85,950

85,800
85,850
85,900
85,950
86,000

17,215
17,228
17,240
17,253
17,265

12,986
12,999
13,011
13,024
13,036

17,510
17,524
17,538
17,552
17,566

15,741
15,754
15,766
15,779
15,791

88,750
88,800
88,850
88,900
88,950

88,800
88,850
88,900
88,950
89,000

17,965
17,978
17,990
18,003
18,015

13,736
13,749
13,761
13,774
13,786

18,350
18,364
18,378
18,392
18,406

16,491
16,504
16,516
16,529
16,541

91,750
91,800
91,850
91,900
91,950

91,800
91,850
91,900
91,950
92,000

18,734
18,748
18,762
18,776
18,790

14,486
14,499
14,511
14,524
14,536

19,190
19,204
19,218
19,232
19,246

17,241
17,254
17,266
17,279
17,291

86,000

89,000

92,000

86,000
86,050
86,100
86,150
86,200

86,050
86,100
86,150
86,200
86,250

17,278
17,290
17,303
17,315
17,328

13,049
13,061
13,074
13,086
13,099

17,580
17,594
17,608
17,622
17,636

15,804
15,816
15,829
15,841
15,854

89,000
89,050
89,100
89,150
89,200

89,050
89,100
89,150
89,200
89,250

18,028
18,040
18,053
18,065
18,078

13,799
13,811
13,824
13,836
13,849

18,420
18,434
18,448
18,462
18,476

16,554
16,566
16,579
16,591
16,604

92,000
92,050
92,100
92,150
92,200

92,050
92,100
92,150
92,200
92,250

18,804
18,818
18,832
18,846
18,860

14,549
14,561
14,574
14,586
14,599

19,260
19,274
19,288
19,302
19,316

17,304
17,316
17,329
17,341
17,354

86,250
86,300
86,350
86,400
86,450

86,300
86,350
86,400
86,450
86,500

17,340
17,353
17,365
17,378
17,390

13,111
13,124
13,136
13,149
13,161

17,650
17,664
17,678
17,692
17,706

15,866
15,879
15,891
15,904
15,916

89,250
89,300
89,350
89,400
89,450

89,300
89,350
89,400
89,450
89,500

18,090
18,103
18,115
18,128
18,140

13,861
13,874
13,886
13,899
13,911

18,490
18,504
18,518
18,532
18,546

16,616
16,629
16,641
16,654
16,666

92,250
92,300
92,350
92,400
92,450

92,300
92,350
92,400
92,450
92,500

18,874
18,888
18,902
18,916
18,930

14,611
14,624
14,636
14,649
14,661

19,330
19,344
19,358
19,372
19,386

17,366
17,379
17,391
17,404
17,416

86,500
86,550
86,600
86,650
86,700

86,550
86,600
86,650
86,700
86,750

17,403
17,415
17,428
17,440
17,453

13,174
13,186
13,199
13,211
13,224

17,720
17,734
17,748
17,762
17,776

15,929
15,941
15,954
15,966
15,979

89,500
89,550
89,600
89,650
89,700

89,550
89,600
89,650
89,700
89,750

18,153
18,165
18,178
18,190
18,203

13,924
13,936
13,949
13,961
13,974

18,560
18,574
18,588
18,602
18,616

16,679
16,691
16,704
16,716
16,729

92,500
92,550
92,600
92,650
92,700

92,550
92,600
92,650
92,700
92,750

18,944
18,958
18,972
18,986
19,000

14,674
14,686
14,699
14,711
14,724

19,400
19,414
19,428
19,442
19,456

17,429
17,441
17,454
17,466
17,479

86,750
86,800
86,850
86,900
86,950

86,800
86,850
86,900
86,950
87,000

17,465
17,478
17,490
17,503
17,515

13,236
13,249
13,261
13,274
13,286

17,790
17,804
17,818
17,832
17,846

15,991
16,004
16,016
16,029
16,041

89,750
89,800
89,850
89,900
89,950

89,800
89,850
89,900
89,950
90,000

18,215
18,228
18,240
18,253
18,265

13,986
13,999
14,011
14,024
14,036

18,630
18,644
18,658
18,672
18,686

16,741
16,754
16,766
16,779
16,791

92,750
92,800
92,850
92,900
92,950

92,800
92,850
92,900
92,950
93,000

19,014
19,028
19,042
19,056
19,070

14,736
14,749
14,761
14,774
14,786

19,470
19,484
19,498
19,512
19,526

17,491
17,504
17,516
17,529
17,541

(Continued)
* This column must also be used by a qualifying widow(er).

Need more information or forms? Visit IRS.gov.

- 88 -

2016 Tax Table — Continued
If line 43
(taxable
income) is—
At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

93,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

96,000

99,000

93,000
93,050
93,100
93,150
93,200

93,050
93,100
93,150
93,200
93,250

19,084
19,098
19,112
19,126
19,140

14,799
14,811
14,824
14,836
14,849

19,540
19,554
19,568
19,582
19,596

17,554
17,566
17,579
17,591
17,604

96,000
96,050
96,100
96,150
96,200

96,050
96,100
96,150
96,200
96,250

19,924
19,938
19,952
19,966
19,980

15,549
15,561
15,574
15,586
15,599

20,380
20,394
20,408
20,422
20,436

18,304
18,316
18,329
18,341
18,354

99,000
99,050
99,100
99,150
99,200

99,050
99,100
99,150
99,200
99,250

20,764
20,778
20,792
20,806
20,820

16,299
16,311
16,324
16,336
16,349

21,220
21,234
21,248
21,262
21,276

19,054
19,066
19,079
19,091
19,104

93,250
93,300
93,350
93,400
93,450

93,300
93,350
93,400
93,450
93,500

19,154
19,168
19,182
19,196
19,210

14,861
14,874
14,886
14,899
14,911

19,610
19,624
19,638
19,652
19,666

17,616
17,629
17,641
17,654
17,666

96,250
96,300
96,350
96,400
96,450

96,300
96,350
96,400
96,450
96,500

19,994
20,008
20,022
20,036
20,050

15,611
15,624
15,636
15,649
15,661

20,450
20,464
20,478
20,492
20,506

18,366
18,379
18,391
18,404
18,416

99,250
99,300
99,350
99,400
99,450

99,300
99,350
99,400
99,450
99,500

20,834
20,848
20,862
20,876
20,890

16,361
16,374
16,386
16,399
16,411

21,290
21,304
21,318
21,332
21,346

19,116
19,129
19,141
19,154
19,166

93,500
93,550
93,600
93,650
93,700

93,550
93,600
93,650
93,700
93,750

19,224
19,238
19,252
19,266
19,280

14,924
14,936
14,949
14,961
14,974

19,680
19,694
19,708
19,722
19,736

17,679
17,691
17,704
17,716
17,729

96,500
96,550
96,600
96,650
96,700

96,550
96,600
96,650
96,700
96,750

20,064
20,078
20,092
20,106
20,120

15,674
15,686
15,699
15,711
15,724

20,520
20,534
20,548
20,562
20,576

18,429
18,441
18,454
18,466
18,479

99,500
99,550
99,600
99,650
99,700

99,550
99,600
99,650
99,700
99,750

20,904
20,918
20,932
20,946
20,960

16,424
16,436
16,449
16,461
16,474

21,360
21,374
21,388
21,402
21,416

19,179
19,191
19,204
19,216
19,229

93,750
93,800
93,850
93,900
93,950

93,800
93,850
93,900
93,950
94,000

19,294
19,308
19,322
19,336
19,350

14,986
14,999
15,011
15,024
15,036

19,750
19,764
19,778
19,792
19,806

17,741
17,754
17,766
17,779
17,791

96,750
96,800
96,850
96,900
96,950

96,800
96,850
96,900
96,950
97,000

20,134
20,148
20,162
20,176
20,190

15,736
15,749
15,761
15,774
15,786

20,590
20,604
20,618
20,632
20,646

18,491
18,504
18,516
18,529
18,541

99,750
99,800
99,800
99,850
99,850
99,900
99,900
99,950
99,950 100,000

20,974
20,988
21,002
21,016
21,030

16,486
16,499
16,511
16,524
16,536

21,430
21,444
21,458
21,472
21,486

19,241
19,254
19,266
19,279
19,291

94,000

97,000

94,000
94,050
94,100
94,150
94,200

94,050
94,100
94,150
94,200
94,250

19,364
19,378
19,392
19,406
19,420

15,049
15,061
15,074
15,086
15,099

19,820
19,834
19,848
19,862
19,876

17,804
17,816
17,829
17,841
17,854

97,000
97,050
97,100
97,150
97,200

97,050
97,100
97,150
97,200
97,250

20,204
20,218
20,232
20,246
20,260

15,799
15,811
15,824
15,836
15,849

20,660
20,674
20,688
20,702
20,716

18,554
18,566
18,579
18,591
18,604

94,250
94,300
94,350
94,400
94,450

94,300
94,350
94,400
94,450
94,500

19,434
19,448
19,462
19,476
19,490

15,111
15,124
15,136
15,149
15,161

19,890
19,904
19,918
19,932
19,946

17,866
17,879
17,891
17,904
17,916

97,250
97,300
97,350
97,400
97,450

97,300
97,350
97,400
97,450
97,500

20,274
20,288
20,302
20,316
20,330

15,861
15,874
15,886
15,899
15,911

20,730
20,744
20,758
20,772
20,786

18,616
18,629
18,641
18,654
18,666

94,500
94,550
94,600
94,650
94,700

94,550
94,600
94,650
94,700
94,750

19,504
19,518
19,532
19,546
19,560

15,174
15,186
15,199
15,211
15,224

19,960
19,974
19,988
20,002
20,016

17,929
17,941
17,954
17,966
17,979

97,500
97,550
97,600
97,650
97,700

97,550
97,600
97,650
97,700
97,750

20,344
20,358
20,372
20,386
20,400

15,924
15,936
15,949
15,961
15,974

20,800
20,814
20,828
20,842
20,856

18,679
18,691
18,704
18,716
18,729

94,750
94,800
94,850
94,900
94,950

94,800
94,850
94,900
94,950
95,000

19,574
19,588
19,602
19,616
19,630

15,236
15,249
15,261
15,274
15,286

20,030
20,044
20,058
20,072
20,086

17,991
18,004
18,016
18,029
18,041

97,750
97,800
97,850
97,900
97,950

97,800
97,850
97,900
97,950
98,000

20,414
20,428
20,442
20,456
20,470

15,986
15,999
16,011
16,024
16,036

20,870
20,884
20,898
20,912
20,926

18,741
18,754
18,766
18,779
18,791

95,000

$100,000
or over
use the Tax
Computation
Worksheet

98,000

95,000
95,050
95,100
95,150
95,200

95,050
95,100
95,150
95,200
95,250

19,644
19,658
19,672
19,686
19,700

15,299
15,311
15,324
15,336
15,349

20,100
20,114
20,128
20,142
20,156

18,054
18,066
18,079
18,091
18,104

98,000
98,050
98,100
98,150
98,200

98,050
98,100
98,150
98,200
98,250

20,484
20,498
20,512
20,526
20,540

16,049
16,061
16,074
16,086
16,099

20,940
20,954
20,968
20,982
20,996

18,804
18,816
18,829
18,841
18,854

95,250
95,300
95,350
95,400
95,450

95,300
95,350
95,400
95,450
95,500

19,714
19,728
19,742
19,756
19,770

15,361
15,374
15,386
15,399
15,411

20,170
20,184
20,198
20,212
20,226

18,116
18,129
18,141
18,154
18,166

98,250
98,300
98,350
98,400
98,450

98,300
98,350
98,400
98,450
98,500

20,554
20,568
20,582
20,596
20,610

16,111
16,124
16,136
16,149
16,161

21,010
21,024
21,038
21,052
21,066

18,866
18,879
18,891
18,904
18,916

95,500
95,550
95,600
95,650
95,700

95,550
95,600
95,650
95,700
95,750

19,784
19,798
19,812
19,826
19,840

15,424
15,436
15,449
15,461
15,474

20,240
20,254
20,268
20,282
20,296

18,179
18,191
18,204
18,216
18,229

98,500
98,550
98,600
98,650
98,700

98,550
98,600
98,650
98,700
98,750

20,624
20,638
20,652
20,666
20,680

16,174
16,186
16,199
16,211
16,224

21,080
21,094
21,108
21,122
21,136

18,929
18,941
18,954
18,966
18,979

95,750
95,800
95,850
95,900
95,950

95,800
95,850
95,900
95,950
96,000

19,854
19,868
19,882
19,896
19,910

15,486
15,499
15,511
15,524
15,536

20,310
20,324
20,338
20,352
20,366

18,241
18,254
18,266
18,279
18,291

98,750
98,800
98,850
98,900
98,950

98,800
98,850
98,900
98,950
99,000

20,694
20,708
20,722
20,736
20,750

16,236
16,249
16,261
16,274
16,286

21,150
21,164
21,178
21,192
21,206

18,991
19,004
19,016
19,029
19,041

* This column must also be used by a qualifying widow(er).

- 89 -

Need more information or forms? Visit IRS.gov.

2016 Tax Computation Worksheet—Line 44

!

See the instructions for line 44 to see if you must use the worksheet below to figure your tax.

CAUTION

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends
and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter
the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the
appropriate line of the form or worksheet that you are completing.

Section A—Use if your filing status is Single. Complete the row below that applies to you.
Taxable income.
If line 43 is—

(a)
Enter the amount from line 43

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

Tax.
Subtract (d) from (c). Enter
the result here and on Form
1040, line 44

(d)
Subtraction amount

At least $100,000 but not over $190,150 $

× 28% (0.28)

$

$ 6,963.25

$

Over $190,150 but not over $413,350

$

× 33% (0.33)

$

$ 16,470.75

$

Over $413,350 but not over $415,050

$

× 35% (0.35)

$

$ 24,737.75

$

Over $415,050

$

× 39.6% (0.396)

$

$ 43,830.05

$

Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that
applies to you.
Taxable income.
If line 43 is—

(a)
Enter the amount from line 43

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

Tax.
Subtract (d) from (c). Enter the
(d)
result here and on Form 1040,
Subtraction amount
line 44

At least $100,000 but not over $151,900 $

× 25% (0.25)

$

$ 8,457.50

$

Over $151,900 but not over $231,450

$

× 28% (0.28)

$

$ 13,014.50

$

Over $231,450 but not over $413,350

$

× 33% (0.33)

$

$ 24,587.00

$

Over $413,350 but not over $466,950

$

× 35% (0.35)

$

$ 32,854.00

$

Over $466,950

$

× 39.6% (0.396)

$

$ 54,333.70

$

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income.
If line 43 is—

(a)
Enter the amount from line 43

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

(d)
Subtraction amount

Tax.
Subtract (d) from (c). Enter
the result here and on Form
1040, line 44

At least $100,000 but not over $115,725 $

× 28% (0.28)

$

$ 6,507.25

$

Over $115,725 but not over $206,675

$

× 33% (0.33)

$

$ 12,293.50

$

Over $206,675 but not over $233,475

$

× 35% (0.35)

$

$ 16,427.00

$

Over $233,475

$

× 39.6% (0.396)

$

$ 27,166.85

$

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income.
If line 43 is—

(a)
Enter the amount from line 43

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

(d)
Subtraction amount

Tax.
Subtract (d) from (c). Enter
the result here and on Form
1040, line 44

At least $100,000 but not over $130,150 $

× 25% (0.25)

$

$ 5,702.50

$

Over $130,150 but not over $210,800

$

× 28% (0.28)

$

$ 9,607.00

$

Over $210,800 but not over $413,350

$

× 33% (0.33)

$

$ 20,147.00

$

Over $413,350 but not over $441,000

$

× 35% (0.35)

$

$ 28,414.00

$

Over $441,000

$

× 39.6% (0.396)

$

$ 48,700.00

$

Need more information or forms? Visit IRS.gov.

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General
Information
How To Avoid Common
Mistakes
Mistakes can delay your refund or result
in notices being sent to you. One of the
best ways to file an accurate return is to
file electronically. Tax software does the
math for you and will help you avoid
mistakes. You may be eligible to use
free tax software that will take the
guesswork out of preparing your return.
Free File makes available free
brand-name software and free efile.
Visit IRS.gov/freefile for details. Join the
eight in 10 taxpayers who get their refunds faster by using direct deposit and
efile.
Make sure you entered the correct
name and social security number (SSN)
for each dependent you claim on line 6c.
Check that each dependent's name and
SSN agrees with his or her social security card. For each child under age 17 who
is a qualifying child for the child tax
credit, make sure you checked the box in
line 6c, column (4).
Check your math, especially for
the child tax credit, earned income credit
(EIC), taxable social security benefits,
total income, itemized deductions or
standard deduction, deduction for exemptions, taxable income, total tax, federal income tax withheld, and refund or
amount you owe.
Be sure you used the correct method to figure your tax. See the instructions for line 44.
Be sure to enter your SSN in the
space provided on page 1 of Form 1040.
If you are married filing a joint or separate return, also enter your spouse's
SSN. Be sure to enter your SSN in the
space next to your name. Check that
your name and SSN agree with your social security card.
Make sure your name and address
are correct. Enter your (and your spouse's) name in the same order as shown
on your last return.
If you live in an apartment, be sure
to include your apartment number in
your address.

The IRS Mission. Provide America's taxpayers top-quality service by helping them
understand and meet their tax responsibilities and enforce the law with integrity and
fairness to all.

If you are taking the standard deduction, see the instructions for line 40
to be sure you entered the correct
amount.
If you received capital gain distributions but weren't required to file
Schedule D, make sure you checked the
box on line 13.
If you are taking the EIC, be sure
you used the correct column of the EIC
Table for your filing status and the number of children you have.
Remember to sign and date Form
1040 and enter your occupation(s).
Attach your Form(s) W-2 and other required forms and schedules. Put all
forms and schedules in the proper order.
See Assemble Your Return, earlier.
If you owe tax and are paying by
check or money order, be sure to include
all the required information on your payment. See the instructions for line 78 for
details.
Do not file more than one original
return for the same year, even if you
haven't gotten your refund or haven't
heard from the IRS since you filed. Filing more than one original return for the
same year, or sending in more than one
copy of the same return (unless we ask
you to do so), could delay your refund.

Innocent Spouse Relief
Generally, both you and your spouse are
each responsible for paying the full
amount of tax, interest, and penalties on
your joint return. However, you may
qualify for relief from liability for tax on
a joint return if (a) there is an understatement of tax because your spouse
omitted income or claimed false deductions or credits, (b) you are divorced,
separated, or no longer living with your
spouse, or (c) given all the facts and circumstances, it wouldn't be fair to hold
you liable for the tax. You may also
qualify for relief if you were a married
resident of a community property state
but didn't file a joint return and are now
liable for an unpaid or understated tax.
File Form 8857 to request relief. In
some cases, Form 8857 may need to be

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filed within 2 years of the date on which
the IRS first attempted to collect the tax
from you. Do not file Form 8857 with
your Form 1040. For more information,
see Pub. 971 and Form 8857 or you can
call the Innocent Spouse office toll-free
at 1-855-851-2009.

Income Tax Withholding
and Estimated Tax
Payments for 2017
If the amount you owe or the amount
you overpaid is large, you may want to
file a new Form W-4 with your employer to change the amount of income tax
withheld from your 2017 pay. For details on how to complete Form W-4, see
Pub. 505. If you have pension or annuity
income, use Form W-4P. If you receive
certain government payments (such as
unemployment compensation or social
security benefits), you can have tax
withheld from those payments by giving
the payer Form W-4V.
You

can

use

the

IRS

TIP Withholding Calculator instead
of Pub. 505 or the worksheets
included with Form W4 or W4P, to de
termine whether you need to have your
withholding increased or decreased.
In general, you do not have to make
estimated tax payments if you expect
that your 2017 Form 1040 will show a
tax refund or a tax balance due of less
than $1,000. If your total estimated tax
for 2017 is $1,000 or more, see Form
1040-ES and Pub. 505 for a worksheet
you can use to see if you have to make
estimated tax payments. For more details, see Pub. 505.

Secure Your Tax
Records From Identity
Theft
Identity theft occurs when someone uses
your personal information, such as your
name, social security number (SSN), or
other identifying information, without

your permission, to commit fraud or other crimes. An identity thief may use
your SSN to get a job or may file a tax
return using your SSN to receive a refund.
To reduce your risk:
Protect your SSN,
Ensure your employer is protecting
your SSN, and
Be careful when choosing a tax
preparer.
If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to the
name and phone number printed on the
IRS notice or letter. For more information, see Pub. 5027.
If your SSN has been lost or stolen or
you suspect you are a victim of tax-related identity theft, visit IRS.gov/
identitytheft to learn what steps you
should take.
Victims of identity theft who are experiencing economic harm or a systemic
problem, or are seeking help in resolving tax problems that haven't been resolved through normal channels, may be
eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS
by calling the National Taxpayer Advocate helpline at 1-877-777-4778. People
who are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD
equipment
can
call
1-800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS
through relay services such as the Federal
Relay
Service
available
at
www.gsa.gov/fedrelay.
Protect yourself from suspicious
emails or phishing schemes. Phishing
is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most
common form is sending an email to a
user falsely claiming to be an established legitimate enterprise in an attempt to
scam the user into surrendering private
information that will be used for identity
theft.
The IRS doesn't initiate contacts with
taxpayers via emails. Also, the IRS
doesn't request detailed personal information through email or ask taxpayers
for the PIN numbers, passwords, or similar secret access information for their
credit card, bank, or other financial accounts.

If you receive an unsolicited email
claiming to be from the IRS, forward the
message to phishing@irs.gov. You may
also report misuse of the IRS name,
logo, forms, or other IRS property to the
Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484.
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
1-800-877-8339. You can forward suspicious emails to the Federal Trade
Commission at spam@uce.gov or contact them at www.ftc.gov/idtheft or
1-877-IDTHEFT
(1-877-438-4338).
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
1-866-653-4261.
Visit IRS.gov and enter “identity
theft” in the search box to learn more
about identity theft and how to reduce
your risk.

How Do You Make a Gift
To Reduce Debt Held By
the Public?
If you wish to do so, make a check payable to “Bureau of the Fiscal Service.”
You can send it to: Bureau of the Fiscal
Service, Attn: Dept G, P.O. Box 2188,
Parkersburg, WV 26106-2188. Or you
can enclose the check with your income
tax return when you file. In the memo
section of the check, make a note that it
is a gift to reduce the debt held by the
public. Do not add your gift to any tax
you may owe. See the instructions for
line 78 for details on how to pay any tax
you owe. For information on how to
make this type of gift online, go to
www.treasurydirect.gov and click on
“How To Make a Contribution to Reduce the Debt.”
You may be able to deduct this

TIP gift on your 2017 tax return.

How Long Should
Records Be Kept?
Keep a copy of your tax return, worksheets you used, and records of all items
appearing on it (such as Forms W-2 and
1099) until the statute of limitations runs
out for that return. Usually, this is 3
years from the date the return was due or
filed or 2 years from the date the tax was

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paid, whichever is later. You should
keep some records longer. For example,
keep property records (including those
on your home) as long as they are needed to figure the basis of the original or
replacement property. For more details,
see chapter 1 of Pub. 17.

Amended Return
File Form 1040X to change a return you
already filed. Generally, Form 1040X
must be filed within 3 years after the
date the original return was filed or
within 2 years after the date the tax was
paid, whichever is later. But you may
have more time to file Form 1040X if
you live in a federally declared disaster
area or you are physically or mentally
unable to manage your financial affairs.
See Pub. 556 for details.
Use the Where's My Amended Return
application on IRS.gov to track the status of your amended return. It can take
up to 3 weeks from the date you mailed
it to show up in our system.

Need a Copy of Your
Tax Return Information?
Tax return transcripts are free and generally are used to validate income and tax
filing status for mortgage applications,
student and small business loan applications, and during tax preparation. To get
a free transcript:
Visit IRS.gov/transcript,
Use Form 4506-T or 4506T-EZ, or
Call us at 1-800-908-9946.
If you need a copy of your actual tax
return, use Form 4506. There is a fee for
each return requested. See Form 4506
for the current fee. If your main home,
principal place of business, or tax records are located in a federally declared
disaster area, this fee will be waived.

Death of a Taxpayer
If a taxpayer died before filing a return
for 2016, the taxpayer's spouse or personal representative may have to file and
sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge
of the deceased taxpayer's property. If
the deceased taxpayer didn't have to file
a return but had tax withheld, a return
must be filed to get a refund. The person
who files the return must enter “De-

ceased,” the deceased taxpayer's name,
and the date of death across the top of
the return. If this information isn't provided, it may delay the processing of the
return.
If your spouse died in 2016 and you
didn't remarry in 2016, or if your spouse
died in 2017 before filing a return for
2016, you can file a joint return. A joint
return should show your spouse's 2016
income before death and your income
for all of 2016. Enter “Filing as surviving spouse” in the area where you sign
the return. If someone else is the personal representative, he or she must also
sign.
The surviving spouse or personal representative should promptly notify all
payers of income, including financial institutions, of the taxpayer's death. This
will ensure the proper reporting of income earned by the taxpayer's estate or
heirs. A deceased taxpayer's social security number shouldn't be used for tax
years after the year of death, except for
estate tax return purposes.

Claiming a Refund for a
Deceased Taxpayer
If you are filing a joint return as a surviving spouse, you only need to file the
tax return to claim the refund. If you are
a court-appointed representative, file the
return and include a copy of the certificate that shows your appointment. All
other filers requesting the deceased taxpayer's refund must file the return and
attach Form 1310.
For more details, use Tax Topic 356
or see Pub. 559.

Past Due Returns
If you or someone you know needs to
file past due tax returns, use Tax Topic
153 or go to IRS.gov/individuals for help
in filing those returns. Send the return to
the address that applies to you in the latest Form 1040 instructions. For example, if you are filing a 2013 return in
2017, use the address at the end of these
instructions. However, if you got an IRS
notice, mail the return to the address in
the notice.

How To Get Tax Help
If you have questions about a tax issue,
need help preparing your tax return, or
want to download free publications,

forms, or instructions, go to IRS.gov and
find resources that can help you right
away.
Preparing and filing your tax return.
Find free options to prepare and file
your return on IRS.gov or in your local
community if you qualify.
The Volunteer Income Tax Assistance (VITA) program offers free tax
help to people who generally make
$54,000 or less, persons with disabilities, the elderly, and limited-English-speaking taxpayers who need help
preparing their own tax returns. The Tax
Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years
of age and older. TCE volunteers specialize in answering questions about
pensions and retirement-related issues
unique to seniors.
You can go to IRS.gov and click on
the Filing tab to see your options for
preparing and filing your return which
include the following.
Free File. Go to IRS.gov/freefile.
See if you qualify to use brand-name
software to prepare and efile your federal tax return for free.
VITA. Go to IRS.gov/vita, download the free IRS2Go app, or call
1-800-906-9887 to find the nearest
VITA location for free tax preparation.
TCE. Go to IRS.gov/tce, download
the free IRS2Go app, or call
1-888-227-7669 to find the nearest TCE
location for free tax preparation.
Getting answers to your tax law ques
tions. On IRS.gov get answers to your
tax questions anytime, anywhere.
Go to IRS.gov/help or IRS.gov/
letushelp pages for a variety of tools that
will help you get answers to some of the
most common tax questions.
Go to IRS.gov/ita for the Interactive Tax Assistant, a tool that will ask
you questions on a number of tax law
topics and provide answers. You can
print the entire interview and the final
response for your records.
Go to IRS.gov/pub17 to get Pub.
17, Your Federal Income Tax for Individuals, which features details on
tax-saving opportunities, 2016 tax
changes, and thousands of interactive
links to help you find answers to your
questions. View it online in HTML or as
a PDF or, better yet, download it to your
mobile device to enjoy eBook features.

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You may also be able to access tax
law information in your electronic filing
software.
Getting tax forms and publications.
Go to IRS.gov/forms to view, download,
or print all of the forms and publications
you may need. You can also download
and view popular tax publications and
instructions (including the 1040 instructions) on mobile devices as an eBook at
no charge. Or, you can go to IRS.gov/
orderforms to place an order and have
forms mailed to you within 10 business
days.
Using direct deposit. The fastest way
to receive a tax refund is to combine direct deposit and IRS efile. Direct deposit securely and electronically transfers
your refund directly into your financial
account. Eight in 10 taxpayers use direct
deposit to receive their refund. IRS issues more than 90% of refunds in less
than 21 days.
Delayed refund for returns claiming
certain credits. Due to changes in the
law, the IRS can’t issue refunds before
February 15, 2017, for returns that claim
the earned income credit (EIC) or the
additional child tax credit (ACTC). This
applies to the entire refund, not just the
portion associated with these credits.
Getting a transcript or copy of a re
turn. The quickest way to get a copy of
your tax transcript is to go to IRS.gov/
transcripts. Click on either “Get Transcript Online” or “Get Transcript by
Mail” to order a copy of your transcript.
If you prefer, you can:
Order your transcript by calling
1-800-908-9946.
Mail Form 4506-T or Form
4506T-EZ (both available on IRS.gov).
Using online tools to help prepare
your return. Go to IRS.gov/tools for
the following.
The Earned Income Tax Credit
Assistant (IRS.gov/eic) determines if you
are eligible for the EIC.
The Online EIN Application
(IRS.gov/ein) helps you get an employer
identification number.
The IRS Withholding Calculator
(IRS.gov/w4app) estimates the amount
you should have withheld from your
paycheck for federal income tax purposes.
The First Time Homebuyer Credit
Account Lookup (IRS.gov/homebuyer)

tool provides information on your
repayments and account balance.
The
Sales
Tax
Deduction
Calculator (IRS.gov/salestax) figures the
amount you can claim if you itemize deductions on Schedule A (Form 1040),
choose not to claim state and local income taxes, and you didn’t save your receipts showing the sales tax you paid.
For help with the alternative minimum tax, go to IRS.gov/amt.
Resolving taxrelated identity theft is
sues.
The IRS doesn’t initiate contact
with taxpayers by email or telephone to
request personal or financial information. This includes any type of electronic
communication, such as text messages
and social media channels.
Go to IRS.gov/idprotection for information and videos.
If your SSN has been lost or stolen
or you suspect you are a victim of
tax-related identity theft, visit IRS.gov/id
to learn what steps you should take.
See Secure Your Tax Records
From Identity Theft under General In
formation, earlier.
Checking on the status of your re
fund.
Go to IRS.gov/refunds.
Due to changes in the law, the IRS
can’t issue refunds before February 15,
2017, for returns that claim the EIC or
ACTC. This applies to the entire refund,
not just the portion associated with these
credits.
Download the official IRS2Go app
to your mobile device to check your refund status.
Call the automated refund hotline
at 1-800-829-1954. See Refund Informa
tion, later.
Making a tax payment. The IRS uses
the latest encryption technology to ensure your electronic payments are safe
and secure. You can make electronic
payments online, by phone, and from a
mobile device using the IRS2Go app.
Paying electronically is quick, easy, and
faster than mailing in a check or money
order. Go to IRS.gov/payments to make
a payment using any of the following
options.
IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit or credit card: Choose an
approved payment processor to pay online, by phone, and by mobile device.
Electronic Funds Withdrawal:
Offered only when filing your federal
taxes using tax preparation software or
through a tax professional.
Electronic Federal Tax Payment
System: Best option for businesses. Enrollment is required.
Check or money order: Mail
your payment to the address listed on
the notice or instructions.
Cash: If cash is your only option,
you may be able to pay your taxes at a
participating retail store.
What if I can’t pay now? Go to
IRS.gov/payments for more information
about your options.
Apply for an online payment
agreement (IRS.gov/opa) to meet your
tax obligation in monthly installments if
you can't pay your taxes in full today.
Once you complete the online process,
you will receive immediate notification
of whether your agreement has been approved.
Use the Offer in Compromise Pre
Qualifier (IRS.gov/oic) to see if you can
settle your tax debt for less than the full
amount you owe.
Checking the status of an amended re
turn. Go to IRS.gov and click on
Where’s My Amended Return? (IRS.gov/
wmar) under the “Tools” bar to track the
status of Form 1040X amended returns.
Please note that it can take up to 3
weeks from the date you mailed your
amended return for it to show up in our
system and processing it can take up to
16 weeks.
Understanding an IRS notice or letter.
Go to IRS.gov/notices to find additional
information about responding to an IRS
notice or letter.
Contacting your local IRS office.
Keep in mind, many questions can be resolved on IRS.gov without visiting an
IRS Tax Assistance Center (TAC). Go
to IRS.gov/letushelp for the topics people ask about most. If you still need
help, IRS TACs provide help when a tax
issue can’t be handled online or by
phone. All TACs now provide service
by appointment so you’ll know in advance that you can get the service you
need without waiting. Before you visit,
go to IRS.gov/taclocator to find the
nearest TAC, check hours, available

-94-

services, and appointment options. Or,
on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option
and click on “Local Offices.”
Watching IRS videos. The IRS Video
portal IRSvideos.gov contains video and
audio presentations for individuals,
small businesses, and tax professionals.
Getting tax information in other lan
guages. For taxpayers whose native
language isn't English, we have the following resources available. Taxpayers
can find information on IRS.gov in the
following languages.
Spanish (IRS.gov/spanish).
Chinese (IRS.gov/chinese).
Vietnamese (IRS.gov/vietnamese).
Korean (IRS.gov/korean).
Russian (IRS.gov/russian).
The
IRS
TACs
provide
over-the-phone interpreter service in
over 170 languages, and the service is
available free to taxpayers.

Interest and Penalties
You do not have to figure the amount of
any interest or penalties you may owe.
Because figuring these amounts can be
complicated, we will do it for you if you
want. We will send you a bill for any
amount due.
If you include interest or penalties
(other than the estimated tax penalty)
with your payment, identify and enter
the amount in the bottom margin of
Form 1040, page 2. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe
on line 78.

Interest
We will charge you interest on taxes not
paid by their due date, even if an extension of time to file is granted. We will
also charge you interest on penalties imposed for failure to file, negligence,
fraud, substantial valuation misstatements, substantial understatements of
tax, and reportable transaction understatements. Interest is charged on the
penalty from the due date of the return
(including extensions).

Penalties
Late filing. If you do not file your return by the due date (including extensions), the penalty is usually 5% of the
amount due for each month or part of a
month your return is late, unless you

have a reasonable explanation. If you
do, include it with your return. The penalty can be as much as 25% of the tax
due. The penalty is 15% per month, up
to a maximum of 75%, if the failure to
file is fraudulent. If your return is more
than 60 days late, the minimum penalty
will be $205 or the amount of any tax
you owe, whichever is smaller.
Late payment of tax. If you pay your
taxes late, the penalty is usually 1 2 of 1%
of the unpaid amount for each month or
part of a month the tax isn't paid. The
penalty can be as much as 25% of the

unpaid amount. It applies to any unpaid
tax on the return. This penalty is in addition to interest charges on late payments.
Frivolous return. In addition to any
other penalties, the law imposes a penalty of $5,000 for filing a frivolous return.
A frivolous return is one that doesn't
contain information needed to figure the
correct tax or shows a substantially incorrect tax because you take a frivolous
position or desire to delay or interfere
with the tax laws. This includes altering
or striking out the preprinted language
above the space where you sign. For a

list of positions identified as frivolous,
see Notice 2010-33, 2010-17 I.R.B. 609,
available at IRS.gov/irb/201017_IRB/
ar13.html.
Other. Other penalties can be imposed
for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal
penalties may be imposed for willful
failure to file, tax evasion, making a
false statement, or identity theft. See
Pub. 17 for details on some of these penalties.

Taxpayer Bill of Rights
All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights, which
the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10 broad categories,
making them easier to understand. Explore your rights and our obligations to protect them.
The right to be informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled
to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence.
They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.
The right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings
with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications
from the IRS, and to speak to a supervisor about inadequate service.
The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax legally due,
including interest and penalties, and to have the IRS apply all tax payments properly.
The right to challenge the IRS's position and be heard. Taxpayers have the right to raise objections and provide additional
documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections
and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.
The right to appeal an IRS decision in an independent forum. Taxpayers are entitled to a fair and impartial administrative
appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of
Appeals’ decision. Taxpayers generally have the right to take their cases to court.
The right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position
as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right
to know when the IRS has finished an audit.
The right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply
with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure
protections and will provide, where applicable, a collection due process hearing.
The right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be
disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against
employees, return preparers, and others who wrongfully use or disclose taxpayer return information.
The right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to represent
them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they can't
afford representation.
The right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances
that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to
receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved
their tax issues properly and timely through its normal channels.
Learn more at IRS.gov/taxpayerrights.

-95-

Refund Information
To check the status
of your refund go to
Where’s My Refund
at IRS.gov/refunds, or use the free
IRS2Go app, 24 hours a day, 7 days a
week. Information about your return will
generally be available within 24 hours
after the IRS receives your e-filed return, or 4 weeks after you mail a paper
return. But if you filed Form 8379 with
your return, allow 14 weeks (11 weeks if
you filed electronically) before checking
your refund status.
Due to changes in the law, the IRS can’t
issue refunds before February 15, 2017,
for returns that claim the earned income
credit or the additional child tax credit.
This delay applies to the entire refund,
not just the portion associated with these
credits. Because of the time it generally
takes banking or financial systems to
process deposits, if you claimed either
or both of these credits, it is unlikely
that your refund will arrive in your bank
account or on a debit card before the
week of February 27 (assuming your return has no processing issues and you
elect direct deposit). Because many fi-

nancial institutions do not process payments on weekends or holidays, the
three-day holiday weekend that includes
Presidents Day may also affect when
you receive your refund.
If you filed your return before February 15 and claimed the earned income
credit or the additional child tax credit,
you can start to check Where’s My Re
fund on IRS.gov and the IRS2Go phone
mobile app a few days after February 15
for the status of your refund.
To use Where's My Refund
have a copy of your tax return
handy. You will need to enter
the following information from your return:
Your social security number (or individual taxpayer identification number),
Your filing status, and
The exact whole dollar amount of
your refund.
Where's My Refund will provide an
actual personalized refund date as soon
as the IRS processes your tax return and
approves your refund.

-96-

Updates to refund status are

TIP made once a day  usually at
night.
If you do not have Internet access,
you
can
call
1-800-829-1954 24 hours a day,
7 days a week, for automated refund information. Our phone and walk-in assistors can research the status of your refund only if it's been 21 days or more
since you filed electronically or more
than 6 weeks since you mailed your paper return.
Do not send in a copy of your return
unless asked to do so.
To get a refund, you generally must
file your return within 3 years from the
date the return was due (including extensions).
Where's My Refund doesn't track refunds that are claimed on an amended
tax return.
Refund information also is available
in Spanish at IRS.gov/spanish and
1-800-829-1954.

Tax Topics
You can read these Tax Topics at
IRS.gov/taxtopics.

List of Tax Topics

All topics are available in Spanish
(and most topics are available in
Chinese, Korean, Vietnamese, and
Russian).
Topic
No.
101
102
103
104
105
107
151
152
153
154
155
156
157
158
159
161

201
202
203

204
205
206
253
254
255

Subject
IRS Help Available
IRS services—Volunteer tax
assistance, outreach programs, and
identity theft
Tax assistance for individuals with
disabilities
Tax help for small businesses and
the self-employed
Taxpayer Advocate Service—Your
voice at the IRS
Armed Forces tax information
Tax relief in disaster situations
IRS Procedures
Your appeal rights
Refund information
What to do if you haven't filed your
tax return
Form W-2 and Form 1099-R (What
to do if incorrect or not received)
Forms and publications—How to
order
Copy or transcript of your tax
return—How to get one
Change your address—How to
notify the IRS
Paying your taxes and ensuring
proper credit of payments
Prior year(s) Form W-2 (How to
get a copy)
Returning an erroneous
refund—Paper check or direct
deposit
Collection
The collection process
Tax payment options
Refund offsets for unpaid child
support, certain federal and state
debts, and unemployment
compensation debts
Offers in compromise
Innocent spouse relief (Including
separation of liability and equitable
relief)
Dishonored payments
Alternative Filing Methods
Substitute tax forms
How to choose a tax return preparer
Signing your return electronically

Topic
No.
301
303
304
305
306
307
308
309
310
311
312
313
352
356
401
403
404
407
409
410
411
412
413
414
415
416
417
418
419
420
421
423
424
425
427
429
430
431
432

Subject
General Information
When, how, and where to file
Checklist of common errors when
preparing your tax return
Extensions of time to file your tax
return
Recordkeeping
Penalty for underpayment of
estimated tax
Backup withholding
Amended returns
Roth IRA contributions
Coverdell education savings
accounts
Power of attorney information
Disclosure authorizations
Qualified tuition programs (QTPs)
Which Forms to File
Which form—1040, 1040A, or
1040EZ?
Decedents
Types of Income
Wages and salaries
Interest received
Dividends
Business income
Capital gains and losses
Pensions and annuities
Pensions—The general rule and the
simplified method
Lump-sum distributions
Rollovers from retirement plans
Rental income and expenses
Renting residential and vacation
property
Farming and fishing income
Earnings for clergy
Unemployment compensation
Gambling income and losses
Bartering income
Scholarships, fellowship grants,
and other grants
Social security and equivalent
railroad retirement benefits
401(k) plans
Passive activities—Losses and
credits
Stock options
Traders in securities (Information
for Form 1040 filers)
Receipt of stock in a
demutualization
Canceled debt—Is it taxable or
not?
Form 1099-A (Acquisition or
Abandonment of Secured Property)

-97-

Topic
No.

451
452
453
455
456
457
458
501
502
503
504
505
506
508
509
510
511
512
513
514
515

551
552
553
554
556
557
558
559
560
561
601
602
607
608
610
611

Subject
and Form 1099-C (Cancellation of
Debt)
Adjustments to Income
Individual retirement arrangements
(IRAs)
Alimony
Bad debt deduction
Moving expenses
Student loan interest deduction
Tuition and fees deduction
Educator expense deduction
Itemized Deductions
Should I itemize?
Medical and dental expenses
Deductible taxes
Home mortgage points
Interest expense
Charitable contributions
Miscellaneous expenses
Business use of home
Business use of car
Business travel expenses
Business entertainment expenses
Work-related education expenses
Employee business expenses
Casualty, disaster, and theft losses
(including federally declared
disaster areas)
Tax Computation
Standard deduction
Tax and credits figured by the IRS
Tax on a child's investment and
other unearned income (Kiddie tax)
Self-employment tax
Alternative minimum tax
Additional tax on early
distributions from traditional and
Roth IRAs
Additional tax on early
distributions from retirement plans,
other than IRAs
Net Investment Income Tax
Additional Medicare Tax
Individual shared responsibility
provision
Tax Credits
Earned income credit
Child and dependent care credit
Adoption credit and adoption
assistance programs
Excess social security and RRTA
tax withheld
Retirement savings contributions
credit
Repayment of the first-time
homebuyer credit

List of Tax Topics
(Continued)
Topic
No.
Subject
612 The premium tax credit
IRS Notices
651 Notices—What to do
652 Notice of underreported
income—CP 2000
653 IRS notices and bills, penalties, and
interest charges
654 Understanding your CP75 or
CP75A Notice Request for
Supporting Documentation
Basis of Assets, Depreciation, and
Sale of Assets
701 Sale of your home
703 Basis of assets
704 Depreciation
705 Installment sales
Employer Tax Information
751 Social security and Medicare
withholding rates
752 Filing Forms W-2 and W-3
753 Form W-4—Employee's
Withholding Allowance Certificate
755 Employer identification number
(EIN)—How to apply
756 Employment taxes for household
employees
757 Forms 941 and 944—Deposit
requirements

Topic
No.
Subject
758 Form 941—Employer's Quarterly
Federal Tax Return and Form
944—Employer's Annual Federal
Tax Return
759 Form 940—Employer's Annual
Federal Unemployment (FUTA)
Tax Return—Filing and deposit
requirements
760 Form 943—Reporting and deposit
requirements for agricultural
employers
761 Tips—Withholding and reporting
762 Independent contractor vs.
employee
763 The Affordable Care Act
Electronic Media Filers—1099
Series and Related Information
Returns
801 Who must file information returns
electronically
802 Applying to file information returns
electronically
803 Waivers and extensions
804 Test files and combined federal and
state filing
Tax Information for U.S.
Resident Aliens and Citizens
Living Abroad
851 Resident and nonresident aliens
856 Foreign tax credit
857 Individual taxpayer identification
number (ITIN)

-98-

Topic
No.
Subject
858 Alien tax clearance
Tax Information for Residents of
Puerto Rico
901 Is a person with income from
Puerto Rico required to file a U.S.
federal income tax return?
902 Credits and deductions for
taxpayers with Puerto Rican source
income exempt from U.S. tax
903 U.S. employment tax in Puerto
Rico
904 Tax assistance for residents of
Puerto Rico
Tax Topic numbers are effective
January 2, 2017.

Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of
1998, the Privacy Act of 1974, and the
Paperwork Reduction Act of 1980 require
that when we ask you for information we
must first tell you our legal right to ask
for the information, why we are asking
for it, and how it will be used. We must
also tell you what could happen if we do
not receive it and whether your response
is voluntary, required to obtain a benefit,
or mandatory under the law.
This notice applies to all papers you
file with us, including this tax return. It
also applies to any questions we need to
ask you so we can complete, correct, or
process your return; figure your tax; and
collect tax, interest, or penalties.
Our legal right to ask for information
is Internal Revenue Code sections 6001,
6011, and 6012(a), and their regulations.
They say that you must file a return or
statement with us for any tax you are liable for. Your response is mandatory under
these sections. Code section 6109 requires you to provide your identifying
number on the return. This is so we know
who you are, and can process your return
and other papers. You must fill in all parts
of the tax form that apply to you. But you
do not have to check the boxes for the
Presidential Election Campaign Fund or
for the third-party designee. You also do
not have to provide your daytime phone
number.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to
a form or its instructions must be retained
as long as their contents may become material in the administration of any Internal
Revenue law.
We ask for tax return information to
carry out the tax laws of the United
States. We need it to figure and collect
the right amount of tax.
If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be
charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits,
deductions, or adjustments shown on the
tax return. This could make the tax higher

or delay any refund. Interest may also be ments from IRS.gov/forms. Click on
charged.
“More Information” and then on “Give us
feedback.”
Or you can send your comGenerally, tax returns and return informents
to
Internal
Revenue Service, Tax
mation are confidential, as stated in Code
Forms
and
Publications
Division, 1111
section 6103. However, Code section
Constitution
Ave.
NW,
IR-6526,
Wash6103 allows or requires the Internal Reveington,
DC
20224.
Do
not
send
your
renue Service to disclose or give the inforturn
to
this
address.
Instead,
see
the
admation shown on your tax return to others
as described in the Code. For example, dresses at the end of these instructions.
we may disclose your tax information to
the Department of Justice to enforce the
tax laws, both civil and criminal, and to
cities, states, the District of Columbia,
and U.S. commonwealths or possessions
to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax
administration purposes; and to other persons as necessary to obtain information
needed to determine the amount of or to
collect the tax you owe. We may disclose
your tax information to the Comptroller
General of the United States to permit the
Comptroller General to review the Internal Revenue Service. We may disclose
your tax information to committees of
Congress; federal, state, and local child
support agencies; and to other federal
agencies for the purposes of determining
entitlement for benefits or the eligibility
for and the repayment of loans. We may
also disclose this information to other
countries under a tax treaty, to federal and
state agencies to enforce federal nontax
criminal laws, or to federal law enforcement and intelligence agencies to combat
terrorism.

Although we can't respond individually to each comment received, we do appreciate your feedback and will consider
your comments as we revise our tax
forms and instructions.

Estimates of Taxpayer
Burden

The following table shows burden estimates based on current statutory requirements as of November 2016, for taxpayers filing a 2016 Form 1040, 1040A, or
1040EZ tax return. Time spent and
out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing
the
largest
component.
Out-of-pocket costs include any expenses
incurred by taxpayers to prepare and submit their tax returns. Examples include
tax return preparation and submission
fees, postage and photocopying costs, and
tax preparation software costs. While
these estimates do not include burden associated with post-filing activities, IRS
operational data indicate that electronically prepared and filed returns have fewer
arithmetic errors, implying lower post-filPlease keep this notice with your re- ing burden.
cords. It may help you if we ask you for
Reported time and cost burdens are naother information. If you have questions
tional averages and do not necessarily reabout the rules for filing and giving inforflect a “typical” case. Most taxpayers exmation, please call or visit any Internal
perience lower than average burden, with
Revenue Service office.
taxpayer burden varying considerably by
taxpayer type. For instance, the estimated
We Welcome Comments on
average
time burden for all taxpayers filForms
ing a Form 1040, 1040A, or 1040EZ is 13
We try to create forms and instructions hours, with an average cost of $210 per
that can be easily understood. Often this return. This average includes all associis difficult to do because our tax laws are ated forms and schedules, across all prepvery complex. For some people with in- aration methods and taxpayer activities.
come mostly from wages, filling in the The average burden for taxpayers filing
forms is easy. For others who have busi- Form 1040 is about 15 hours and $280;
nesses, pensions, stocks, rental income, or the average burden for taxpayers filing
other investments, it is more difficult.
Form 1040A is about 8 hours and $90;
If you have suggestions for making and the average for Form 1040EZ filers is
these forms simpler, we would be happy about 5 hours and $40.
to hear from you. You can send us com-

-99-

Within each of these estimates there is
significant variation in taxpayer activity.
For example, nonbusiness taxpayers are
expected to have an average burden of
about 9 hours and $120, while business
taxpayers are expected to have an average
burden of about 22 hours and $430. Simi-

larly, tax preparation fees and other
out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional
preparer used, and the geographic location.

If you have comments concerning the
time and cost estimates below, you can
contact us at either one of the addresses
shown under We Welcome Comments on
Forms.

Estimated Average Taxpayer Burden for Individuals by Activity
Average Burden
Average Time (Hours)

All taxpayers . . . . . .
Primary forms filed
1040 . . . . . . . .
1040A . . . . . . .
1040EZ . . . . . .
Type of taxpayer
Nonbusiness****
Business**** . .

.

.

All
Other

.

.

Tax
Planning

.

Record
Keeping

.

Total
Time*

.

Percentage
of Returns
.

Primary Form Filed or
Type of Taxpayer

Form
Completion
and
Submission

Average
Cost
(Dollars)**

. . . .

100

13

6

2

4

1

$210

. . . .

69
19
12

15
8
5

7
2
2

2
1
***

4
3
3

1
1
1

280
90
40

70
30

9
22

3
12

1
4

3
5

1
1

120
430

. . . .
. . . .
. . . .
. . . .

*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***Rounds to less than one hour.
****You are considered a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You
are considered a “nonbusiness” filer if you do not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.

-100-

Order Form for
Forms and
Publications

You can view and download the tax forms and publications you need at

TIP IRS.gov/forms You can also place an order for forms at IRS.gov/orderforms
to avoid having to complete and mail the order form.
The most frequently ordered forms and publications are listed on the order form. You
will receive two copies of each form, one copy of the instructions, and one copy of
each publication you order. To help reduce waste, please order only the items you
need to prepare your return.

order form to ensure delivery of your or- Mail Your Order Form To:
der. Enclose the order form in an enveInternal Revenue Service
lope and mail it to the IRS address shown
1201 N. Mitsubishi Motorway
next. You should receive your order withBloomington, IL 61705-6613
Circle the items you need on the order
in 10 business days after we receive your
form. Use the blank spaces to order items
request.
not listed. If you need more space, attach
a separate sheet of paper.
Do not send your tax return to the
Print or type your name and address address shown here. Instead, see the adaccurately in the space provided on the dresses at the end of these instructions.

How To Use the Order
Form

▲

Cut here

▲

Save Money and Time by Going Online!
Download or order these and other forms and publications at IRS.gov/forms

Order Form

Name

Please print.
Postal mailing address

Apt./Suite/Room

City

State

ZIP code
International postal code

Foreign country
Daytime phone number
(

Circle the forms and
publications you need. The
instructions for any form
you order will be included.
Use the blank spaces to
order items not listed.

Use your QR Reader app on your
smartphone to scan this code and
get connected to the IRS Forms
and Publications homepage.

)

1040

Schedule F
(1040)

1040-V

4868

8959

Pub. 505

Pub. 551

Pub. 946

Schedule A
(1040)

Schedule H
(1040)

1040X

5405

8960

Pub. 523

Pub. 554

Pub. 970

Schedule B
(1040A or
1040)

Schedule J
(1040)

2106

6251

8962

Pub. 525

Pub. 575

Pub. 972

Schedule C
(1040)

Schedule R
(1040A or
1040)

2441

8283

8965

Pub. 526

Pub. 583

Pub. 4681

Schedule SE
Schedule
(1040)
C-EZ (1040)

3903

8606

Pub. 1

Pub. 527

Pub. 587

Schedule D
(1040)

Schedule 8812
(1040A or
1040)

4506

8822

Pub. 334

Pub. 529

Pub. 590-A

Form 8949

1040A

4506-T

8829

Pub. 463

Pub. 535

Pub. 590-B

Schedule E
(1040)

1040EZ

4562

8863

Pub. 501

Pub. 547

Pub. 596

Schedule EIC
(1040A or
1040)

1040-ES
(2017)

4684

8917

Pub. 502

Pub. 550

Pub. 915

-101-

Major Categories of Federal Income and Outlays for Fiscal Year 2015
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2015.
Income
Outlays*
Social security, Medicare,
and unemployment and other
retirement taxes
29%

Borrowing to
cover deficit
12%

Personal income
taxes
42%

Corporate
income taxes
9%

Social security,
Medicare, and other
retirement1
42%

Excise, customs,
estate, gift, and
miscellaneous
taxes
8%

Law
enforcement
and general
government
2%

Net
Physical,
interest human, and
on the community
debt development3
6%
7%

National defense,
veterans, and foreign
affairs2
21%

Social
programs4
23%

* Numbers may not total to 100% due to rounding.

On or before the first Monday in February
of each year the President is required by
law to submit to the Congress a budget
proposal for the fiscal year that begins the
following October. The budget plan sets
forth the President's proposed receipts,
spending, and the surplus or deficit for
the federal government. The plan includes
recommendations for new legislation as
well as recommendations to change, eliminate, and add programs. After receipt of
the President's proposal, the Congress reviews the proposal and makes changes. It
first passes a budget resolution setting its
own targets for receipts, outlays, and surplus or deficit. Next, individual spending
and revenue bills that are consistent with
the goals of the budget resolution are
enacted.
In fiscal year 2015 (which began on
October 1, 2014, and ended on September

30, 2015), federal income was $3.250 tril- countries and the maintenance of U.S.
lion and outlays were $3.688 trillion, embassies abroad.
leaving a deficit of $438 billion.
3. Physical, human, and communi
ty development: These outlays were for
Footnotes for Certain Federal
agriculture; natural resources; environOutlays
ment; transportation; aid for elementary
and secondary education and direct assistance to college students; job training; de1. Social security, Medicare, and posit insurance, commerce and housing
other retirement: These programs pro- credit, and community development; and
vide income support for the retired and space, energy, and general science prodisabled and medical care for the elderly. grams.
2. National defense, veterans, and
4. Social programs: About 17% of
foreign affairs: About 15% of outlays total outlays were for Medicaid, food
were to equip, modernize, and pay our stamps, temporary assistance for needy
armed forces and to fund national defense families, supplemental security income,
activities; about 4% were for veterans and related programs; and 6% for health
benefits and services; and about 1% were research and public health programs, unfor international activities, including mili- employment compensation, assisted houstary and economic assistance to foreign ing, and social services.

Note. The percentages shown here exclude undistributed offsetting receipts, which were $116 billion in fiscal year 2015. In the budget, these receipts are offset against spending in figuring the outlay totals shown above.
These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.

-102-

2016
Tax Rate
Schedules

CAUTION

The Tax Rate Schedules are shown so you can see the tax rate that applies
to all levels of taxable income. Do not use them to figure your tax. Instead,
see the instructions for line 44.

Schedule X—If your filing status is Single
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
over—

$0

$9,275

10%

$0

9,275

37,650

$927.50 + 15%

9,275
37,650

37,650

91,150

5,183.75 + 25%

91,150

190,150

18,558.75 + 28%

91,150

190,150

413,350

46,278.75 + 33%

190,150

413,350

415,050

119,934.75 + 35%

413,350

120,529.75 + 39.6%

415,050

415,050

Schedule Y-1—If your filing status is Married filing jointly or Qualifying widow(er)
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
over—

$0

$18,550

10%

$0

18,550

75,300

$1,855.00 + 15%

18,550

75,300

151,900

10,367.50 + 25%

75,300

151,900

231,450

29,517.50 + 28%

151,900

231,450

413,350

51,791.50 + 33%

231,450

413,350

466,950

111,818.50 + 35%

413,350

130,578.50 + 39.6%

466,950

466,950

Schedule Y-2—If your filing status is Married filing separately
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
over—

$0

$9,275

10%

$0

9,275

37,650

$927.50 + 15%

9,275
37,650

37,650

75,950

5,183.75 + 25%

75,950

115,725

14,758.75 + 28%

75,950

115,725

206,675

25,895.75 + 33%

115,725

206,675

233,475

55,909.25 + 35%

206,675

65,289.25 + 39.6%

233,475

233,475

Schedule Z—If your filing status is Head of household
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
over—

$0

$13,250

10%

$0

13,250

50,400

$1,325.00 + 15%

13,250

50,400

130,150

6,897.50 + 25%

50,400

130,150

210,800

26,835.00 + 28%

130,150

210,800

413,350

49,417.00 + 33%

210,800

413,350

441,000

116,258.50 + 35%

413,350

125,936.00 + 39.6%

441,000

441,000

-103-

Index to Instructions
A
ABLE account 31, 51
Additional Medicare Tax 52
Address change 13
Adjusted gross income 31–38
Adoption credit 50
Adoption expenses:
Employer-provided benefits for 21
Adoption taxpayer identification number 18
Alaska Permanent Fund dividends 29
Aliens 7
Alimony paid 33
Alimony received 24
Alternative minimum tax 45
Amended return 92
Amount you owe 74, 75
Annuities 26, 27
Archer MSAs 29, 51, 52
Artists 31
Attachments to the return 77
Awards 29

Educator expenses 31
Elderly persons:
Credit for 50
Standard deduction 39
Electric vehicles 50
Electronic filing (efile) 5, 10, 11, 72, 74, 76, 77
Estimated tax 53, 75, 91
Excess salary deferrals 22
Excess social security and tier 1 RRTA tax
withheld 71
Exemptions 15
Extension of time to file 7, 71

F
Filing requirements 10
Filing status, which box to check 14, 15
Foreign accounts and trusts 21
Foreignsource income 21
Foreign tax credit 45
Forms W2, 1098, and 1099—where to report
certain items from 10, 11
Form W2 22
Free tax help 93

B
Bankruptcy cases, chapter 11 21
Bequests 31
Blindness 38, 39
Business income or loss 24

C
Canceled debt 29
Capital gain distributions 25
Capital gain or loss 25
Child's requirement to file 9
Child and dependent care expenses, credit
for 45
Child custody 19
Child support 31
Child tax credits 17, 48, 71
Community property states 21
Contributions to reduce debt held by the
public 92
Corrective distributions 22

G
Gambling 29
General business credit 50
Gifts 31
Golden parachute payments 53
Groupterm life insurance, uncollected tax
on 53

E
Earned income credit (EIC) 54–70
Combat pay, nontaxable 56
Education:
Credits 47, 71
Expenses 37, 47, 71
Recapture of education credits 41
Savings accounts 29, 51

Life insurance 31
Line instructions for Form 1040 77
Living abroad, U.S. citizens and resident
aliens 7, 21
Longterm care insurance 32
Lumpsum distributions 27

M
Market discount on bonds 22
Married persons:
Filing joint returns 14
Filing separate returns 14
Living apart 15
Medicaid waiver payments to care provider 31
Medical insurance premiums, credit for 71
Medicare tax, additional 52
Mortgage interest credit 50
Moving expenses 32
Multiple support agreement 20
myRA® 73

N
Name change 13
Net Investment Income Tax 52
Net operating loss 31
Nonresident aliens 7, 13, 14

O
H
Head of household 14
Health care coverage, individual
responsibility 51
Health insurance deduction, selfemployed 32
Health insurance premiums, credit for 71
Health savings accounts 29, 31, 32, 51, 52
Help, tax 93
Homebuyer credit, firsttime 51
Household employment taxes 51
How to comment on forms 99
How to get tax help 93

D
Daycare center expenses 45
Death of a taxpayer 92
Death of spouse 16, 92
Dependent care benefits 21
Dependents:
Exemptions for 17
Standard deduction 39
Direct deposit of refund 72, 73
Disability expenses 31
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice 99
Dividends:
Nondividend distributions 22
Ordinary dividends 22
Qualified dividends 23, 42–44
Divorced parents 18
Domestic production activities deduction 38
Dualstatus aliens 7, 14

L

I
Identity Protection PIN 76
Identity theft 91
Income 21–29
Income tax withholding (federal) 53, 91
Individual retirement arrangements (IRAs):
Contributions to (line 32) 33, 35
Credit for contributions to 47
Distributions from (lines 15a and 15b) 25
Nondeductible contributions to 25, 33–35
Individual taxpayer identification numbers 13
Injured spouse 72
Innocent spouse relief 91
Installment payments 75
Interest income:
Taxable 22
Tax-exempt 22
Interest on taxes 94
Investment income, tax on 52
Itemized deductions or standard deduction 39
ITINs for aliens 13

J
Jury duty pay 29, 38

-104-

Offsets 71
Order form for forms and publications 101
Other income 29
Other taxes 50–52

P
Parents, divorced or separated 18
Payments 53–71
Pay taxes electronically 74
Penalty:
Early withdrawal of savings 33
Estimated tax 75
Others (including late filing and late
payment) 94
Penalty on early withdrawal of savings 33
Pensions and annuities 26, 27
Premium tax credit 71
Presidential election $3 checkoff 13
Private delivery services 8
Prizes 29
Public debt, gift to reduce the 92

Q
Qualified dividends 42–44
Qualified dividends and capital gain tax
worksheet 42–44
Qualified retirement plans, deduction for 32
Qualified tuition program earnings 29, 51

R
Railroad retirement benefits:
Treated as a pension 26
Treated as social security 27
Records, how long to keep 92
Refund 71–73
Refund information 96
Refund offset 71

Refunds, credits, or offsets of state and local
income taxes 23
Reservists, expenses of 31
Resident aliens 7
Residential energy efficient property credit 50
Retirement plan deduction, selfemployed 32
Retirement savings contributions credit 47
Rollovers 25, 27
Roth IRAs 25, 33
Rounding off to whole dollars 21

S
Saver's credit 47
Scholarship and fellowship grants 22
Selfemployment tax:
Deduction for part of 32
Separated parents 18
Shared responsibility payment 51
Signing your return 76
Single person 14
Social security and equivalent railroad
retirement benefits 27–30
Social security number 13, 20
Standard deduction or itemized deductions 39
State and local income taxes, taxable refunds,
credits, or offsets of 23

Statutory employees 22
Student loan interest deduction 37

U
Unemployment compensation 27

T
Tax and credits 38–52
Figured by the IRS 41, 57
Other taxes:
Alternative minimum tax 45
IRAs and other tax-favored accounts 51
Lump-sum distributions 27
Recapture 52
Tax computation worksheet 90
Tax Counseling for the Elderly (TCE) 5
Tax help 93
Taxpayer Advocate Service (TAS) 3, 95
Tax rate schedules 103
Tax table 78–89
Tax Topics 97
Third party designee 75
Tip income 21, 50
Tips reported to employer, uncollected tax
on 53
Tuition and fees 38
Tuition program earnings 29, 51

-105-

V
Volunteer Income Tax Assistance Program
(VITA) 5

W
Wages 21
What's new 6
What if you can't pay? 75
When and where should you file? 7
Who must file 8, 9
Who should file 7
Widows and widowers, qualifying 15
Winnings, prizes, gambling, and lotteries (other
income) 29
Withholding, federal income tax 53, 91

Where Do You Mail your return to the address shown
File?
below that applies to you. If you want to use
a private delivery service, see Private
Delivery
Services
under
Filing
Requirements, earlier.

TIP

Envelopes without enough postage will be
returned to you by the post office. Your
envelope may need additional postage if it
contains more than five pages or is
oversized (for example, it is over 1 4″ thick).
Also, include your complete return address.

THEN use this address if you:

IF you live in...

Are requesting a refund or
are not enclosing a check or
money order...

Are enclosing a check or
money order...

Florida, Louisiana, Mississippi, Texas

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

Alaska, Arizona, California, Colorado, Hawaii, Idaho,
Nevada, New Mexico, Oregon, Utah, Washington,
Wyoming

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan,
Minnesota, Montana, Nebraska, North Dakota, Ohio,
Oklahoma, South Dakota, Wisconsin

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Alabama, Georgia, Kentucky, New Jersey, North
Carolina, South Carolina, Tennessee, Virginia

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Connecticut, Delaware, District of Columbia, Maine,
Maryland, Massachusetts, Missouri, New Hampshire,
New York, Pennsylvania, Rhode Island, Vermont, West
Virginia

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-7008

A foreign country, U.S. possession or territory*, or use an Department of the Treasury
APO or FPO address, or file Form 2555, 2555-EZ, or
Internal Revenue Service
4563, or are a dual-status alien
Austin, TX 73301-0215

Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

-106-

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2016 Instruction 1040 US Tax Form Instructions I1040gi

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