2016 Instruction 1040 US Tax Form Instructions I1040gi

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Dec 15, 2016 Cat. No. 24811V
1040
INSTRUCTIONS
2016
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.
Department of the Treasury Internal Revenue Service IRS.gov IRS
is the fast, safe, and free
way to prepare and e-file
your taxes. See
IRS.gov/freefile.
See What’s New in these instructions.
THIS BOOKLET DOES NOT CONTAIN INSTRUCTIONS FOR ANY FORM 1040 SCHEDULES
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.
FUTURE DEVELOPMENTS
2016 TAX CHANGES
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Table of Contents
Contents Page Contents Page
What's New ........................6
Filing Requirements ..................7
Do You Have To File? ..............7
When and Where Should You File? .....7
Where To Report Certain Items
From 2016 Forms W-2, 1095,
1097, 1098, and 1099 ........... 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
Refund ....................... 71
Amount You Owe ................ 74
Third Party Designee .............. 75
Sign Your Return ................ 76
Assemble Your Return ............ 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
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Department
of the
Treasury
Internal
Revenue
Service
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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:
Report Health Care Coverage
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.
Claim a Coverage Exemption
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
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.
OR OR
A
8965
BC
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Why have 49 million Americans used Free File?
• Security—Free File uses the latest encryption technology to safeguard your information.
• Faster Refunds—Join the eight in 10 taxpayers who
get their refunds faster by using direct deposit and e-le.
• It’s Free—through IRS.gov/freele.
• Flexible Payments—File early; pay by April 18, 2017.
• Quick Receipt—Get an acknowledgment that your return was
received and accepted.
• Go Green—Reduce the amount of paper used.
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.
Free Software Options for Doing Your Taxes
• Greater Accuracy—Fewer errors mean faster processing.
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 conrmation 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.
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-le 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-le available for free. Seventy percent of the nation’s taxpayers are eligible.
Just visit IRS.gov/freele for details. Free File combines all the benets of e-le 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 nd 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-led 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.
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 le their own tax return with the assistance of an IRS-certied 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!
Free Tax Help Available Nationwide
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What's New For information about any additional changes to the 2016 tax law or any other devel-
opments 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 Dis-
trict 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 re-
solved 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 num-
ber 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 addition-
al child tax credit. This delay applies to
the entire refund, not just the portion as-
sociated with these credits. Although the
IRS will begin releasing refunds for re-
turns that claim these credits on Febru-
ary 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 Febru-
ary 15, you can check Where’s My Re
fund on IRS.gov (IRS.gov/refunds) a few
days after February 15 for your projec-
ted deposit date. Where’s My Refund
and the IRS2Go phone app remain the
best ways to check the status of any re-
fund.
Delivery services. Eight delivery serv-
ices have been added to the list of desig-
nated 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 professio-
nal development courses you have taken
related to the curriculum you teach or to
the students you teach. See the instruc-
tions 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 non-
taxable. 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 premi-
ums for certain eligible taxpayers and
their qualifying family members. The
HCTC is a separate tax credit with dif-
ferent eligibility rules than the premium
tax credit. You may have received
monthly advance payments of the
HCTC beginning in July 2016. For in-
formation on how to report these pay-
ments or on the HCTC generally, see the
Instructions for Form 8885.
Get Transcript Online. The Get Tran-
script Online tool on IRS.gov is availa-
ble again to get a copy of your tax tran-
scripts and similar documents. To guard
against fraud, you will now need to go
through a two-step authentication proc-
ess in order to use the online tool. For
more information, go to IRS.gov/
transcript.
Electronic Filing PIN. Electronic Fil-
ing PIN, an IRS-generated PIN used to
verify your signature on your self-pre-
pared, 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 instruc-
tions 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 house-
hold 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.
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Filing
Requirements
These rules apply to all U.S. citizens, regardless of where they live, and resident ali-
ens.
Have you tried IRS efile? It's the fastest way to get your refund
and it's free if you are eligible. Visit IRS.gov for details.
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
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 Mar-
ketplace for 2016 and advance payments
of the premium tax credit were made for
this coverage, you must file a 2016 re-
turn and attach Form 8962. You (or
whoever enrolled you) should have re-
ceived Form 1095-A from the Market-
place with information about your cov-
erage and any advance payments.
You must attach Form 8962 even if
someone else enrolled you, your spouse,
or your dependent. If you are a depend-
ent 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 fulltime students. If certain
conditions apply, you can elect to in-
clude on your return the income of a
TIP
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 bene-
fits. See Pub. 519 for details.
Nonresident aliens and dualstatus 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 resi-
dent alien.
See Pub. 519 for details.
Specific rules apply to deter
mine if you are a resident alien,
nonresident alien, or dualsta
tus alien. Most nonresident aliens and
dualstatus aliens have different filing
requirements and may have to file Form
1040NR or Form 1040NREZ. 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 holi-
day in the District of Columbia—even if
you do not live in the District of Colum-
bia.) 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-
CAUTION
!
ted combat zone or contingency opera-
tion, you may be able to file later. See
Pub. 3 for details.
If you efile your return, there is no
need to mail it. However, if you choose
to mail it, filing instructions and ad-
dresses are at the end of these instruc-
tions.
What if You Can't File on
Time?
You can get an automatic 6-month ex-
tension if, no later than the date your re-
turn is due, you file Form 4868. For de-
tails, see Form 4868. Instead of filing
Form 4868, you can apply for an auto-
matic extension by making an electronic
payment by the due date of your return.
An automatic 6month exten
sion to file doesn't extend the
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 serv-
ice on duty outside the United States and
Puerto Rico.
This extension gives you an extra 2
months to file and pay the tax, but inter-
est 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
CAUTION
!
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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 "time-
ly mailing treated as timely filing/
paying" rule for tax returns and pay-
ments. These private delivery services
include only the following.
DHL Express 9:00, DHL Express
10:30, DHL Express 12:00, DHL Ex-
press Worldwide, DHL Express Enve-
lope, DHL Import Express 10:30, DHL
Import Express 12:00, DHL Import Ex-
press 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 Pri-
ority Overnight, FedEx Standard Over-
night, 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 mail-
ing 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 $4,050
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
*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) onehalf of your social security benefits plus your other gross
income and any taxexempt 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.
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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 efile. 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
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
1099-G 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, CEZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form
instead.
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Form Item and Box in Which It Should Appear Where To Report
1099-INT Interest income (box 1) 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
1099-OID Original issue discount (box 1)
Other periodic interest (box 2) See the instructions on Form 1099-OID
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
1099-PATR 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
1099-S 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*
1099-SA 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
*If the item relates to an activity for which you are required to file Schedule C, CEZ, 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.
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Line
Instructions for
Form 1040
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 efile. Visit
IRS.gov/freefile for details.
Section references are to the Internal Revenue Code.
Name and Address
Print or type the information in the
spaces provided. If you are married fil-
ing a separate return, enter your spouse's
name on line 3 instead of below your
name.
If you filed a joint return for
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 Ad-
ministration (SSA) before filing your re-
turn. 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 re-
turn, 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.
TIP
Social Security
Number (SSN)
An incorrect or missing SSN can in-
crease 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 docu-
ments, to the Social Security Adminis-
tration (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 informa-
tion 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 cred-
its 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 possi-
ble to make sure your earnings are credi-
ted 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 ex-
pire. In addition, ITINs that were as-
signed before 2013 will expire accord-
ing to an annual schedule, regardless of
use. Expired ITINs must be renewed in
order to avoid delays in processing your
return.
An ITIN is for tax use only. It doesn't
entitle you to social security benefits or
change your employment or immigra-
tion status under U.S. law.
For more information on ITINs, in-
cluding application, expiration, and re-
newal, see Form W-7 and its instruc-
tions.
If you receive an SSN after previous-
ly using an ITIN, stop using your ITIN.
Use your SSN instead. Visit a local IRS
office or write a letter to the IRS ex-
plaining that you now have an SSN and
want all your tax records combined un-
der your SSN. Details about what to in-
clude 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 re-
turn.
Presidential Election
Campaign Fund
This fund helps pay for Presidential
election campaigns. The fund reduces
candidates' dependence on large contri-
butions from individuals and groups and
places candidates on an equal financial
footing in the general election. The fund
also helps pay for pediatric medical re-
search. 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.
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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 de-
pendent child.
For information about marital status, see
Pub. 501.
More than one filing status can
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 accord-
ing 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 depend-
ent 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 be-
fore filing a 2016 return.
A married couple filing jointly report
their combined income and deduct their
combined allowable expenses on one re-
turn. They can file a joint return even if
only one had income or if they didn't
TIP
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 re-
sponsible for any additional taxes as-
sessed by the IRS. You may want to file
separately if:
You believe your spouse isn't re-
porting 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 dualstatus 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 nonresi-
dent alien or a dual-status alien and were
married to a U.S. citizen or resident ali-
en 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 re-
turn, 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 com-
munity 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 stu-
dent loan interest deduction, the tuition
and fees deduction, the education cred-
its, or the earned income credit. You al-
so 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
doesn't have and isn't required to have
an SSN or ITIN, enter “NRA.”
You may be able to file as head
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 indi-
viduals who provide a home for certain
other persons. You are considered un-
married for this purpose if any of the
following applies.
You were legally separated accord-
ing 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 interlocuto-
ry 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 un-
der 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 in-
clude:
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 depend-
ent only because he or she lived with
you for all of 2016, or
TIP
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c. Any person you claimed as a de-
pendent under a multiple support agree-
ment. 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 de-
pendent 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 some-
one 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 assis-
tance 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 sepa-
rated 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. Tempora-
ry 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 ex-
cept 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, de-
cree, or other order of any court of com-
petent 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 re-
turn 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-
pendent child. Instead, see the instruc-
tions for line 2.
Adopted child. An adopted child is al-
ways 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 juve-
nile 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 assis-
tance 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 re-
turn.
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.
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b. Your spouse can't be claimed as a
dependent on another person's return.
If your filing status is head of house-
hold 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 re-
turn. 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
the end of 2016, check the box on
line 6b if you could have taken an ex-
emption for your spouse on the date of
death. For other filing instructions, see
Death of a Taxpayer under General In
formation, later.
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2016 Form 1040—Line 6c
Line 6c—Dependents
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 re-
quired in columns (1) through (4).
Do You Have a Qualifying
Child?
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)
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 didn't provide over half of his or her own support for 2016 (see Pub.
501)
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.
CAUTION
!
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.
Step 1
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.
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
䊲
No.
STOP
You can't claim this child
as a dependent.
2. Was the child married?
Yes. See Married
person, later.
No. Continue
䊲
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
any dependents. Go to
Form 1040, line 7.
No. You can claim this
child as a dependent.
Complete Form 1040,
line 6c, columns (1)
through (3) for this child.
Then, go to Step 3.
Does Your Qualifying Child
Qualify You for the Child Tax
Credit?
1. Was the child under age 17 at the end of 2016?
Yes. Continue
䊲
No.
STOP
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
qualifying child for the
child tax credit. Check
the box on Form 1040,
line 6c, column (4).
No.
STOP
This child isn't a
qualifying child for the
child tax credit.
Step 2
Step 3
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2016 Form 1040—Line 6c
Is Your Qualifying Relative
Your Dependent?
A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any of them
(for example, your grandchild)
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.
AND
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.
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
䊲
No.
STOP
Go to Form 1040, line 7.
Step 4 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
䊲
No.
STOP
You can't claim this
person as a dependent.
3. Was your qualifying relative married?
Yes. See Married
person, later.
No. Continue
䊲
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.
Yes.
STOP
You can't claim any
dependents. Go to Form
1040, line 7.
No. You can claim this
person as a dependent.
Complete Form 1040,
line 6c, columns (1)
through (3). Do not
check the box on Form
1040, line 6c, column
(4).
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.
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 al-
lowed 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 lat-
er 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 is-
sues 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.
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 condi-
tions apply.
1. The parents are divorced, legally separated, separated un-
der 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 de-
pendent for 2016, and the noncustodial parent includes a copy
of the form or statement with his or her return. If the divorce de-
cree or separation agreement went into effect after 1984 and be-
fore 2009, the noncustodial parent may be able to include cer-
tain pages from the decree or agreement instead of Form 8332.
See Post1984 and pre2009 decree or agreement and
Post2008 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 pa-
rent can claim the child for purposes of the dependency exemp-
tion (line 6c) and the child tax credits (lines 52 and 67). Howev-
er, 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 depend-
ent 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 pa-
ges 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.
Post-2008 decree or agreement. If the divorce decree or
separation agreement went into effect after 2008, the noncusto-
dial parent can't include pages from the decree or agreement in-
stead 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 pa-
rent 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 re-
turn. For details, see Form 8332.
Exception to citizen test. If you are a U.S. citizen or U.S. na-
tional and your adopted child lived with you all year as a mem-
ber 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 house-
hold) 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 qualify-
ing 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 enforce-
ment 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 qualify-
ing 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).
CAUTION
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2016 Form 1040—Line 6c
Married person. If the person is married and files a joint re-
turn, 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 es-
timated tax paid, you may be able to claim him or her as a de-
pendent. (See Pub. 501 for details and examples.) In that case,
go to Step 2, question 3 (for a qualifying child) or Step 4, ques-
tion 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 en-
gage 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 fol-
lowing 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-
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 quali-
fying 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 qual-
ifying child, your daughter is the qualifying child of your moth-
er.
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 so-
cial 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 exemp-
tion claimed for the dependent and reduce or disallow any other
tax benefits (such as the child tax credit) based on that depend-
ent. 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, con-
tact 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 certifi-
cate, 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 al-
lowed 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 lat-
er 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 is-
sues 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 of-
fering 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 in-
structions, 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 for-
eign 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 undis-
tributed 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.
753, available at IRS.gov//irb/
201444_IRB/ar10.html, to find out if
you can elect to defer tax on the undis-
tributed 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 bank-
ruptcy case, income taxable to the bank-
ruptcy estate and reported on the estate's
income tax return includes:
Earnings from services you per-
formed after the beginning of the case
(both wages and self-employment in-
come), and
Income from property described in
section 541 of title 11 of the U.S. Code
that you either owned when the case be-
gan 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 be-
fore and after the beginning of the case.
Also, you (or the trustee, if one is ap-
pointed) must allocate between you and
the bankruptcy estate the wages, salary,
or other compensation and withheld in-
come tax reported to you on Form W-2.
A similar allocation is required for in-
come 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 re-
ported 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/200640_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 do-
mestic partner in Nevada, Washington,
or California generally must report half
the combined community income of the
individual and his or her domestic part-
ner. 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 un-
der 50 cents and increase amounts from
50 to 99 cents to the next dollar. For ex-
ample, $1.39 becomes $1 and $2.50 be-
comes $3.
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 re-
ceive 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 em-
ployment taxes for household employ-
ees, 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 in-
cluded 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 val-
ue. 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
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 bene-
fits, 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 ex-
clude amounts if you adopted a child
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2016 Form 1040—Lines 7 Through 9a
with special needs and the adoption be-
came 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 on-
ly the amounts you used for expenses
other than tuition and course-related ex-
penses. 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 “Re-
tirement 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 contribu-
tions as explained later), include the ex-
cess 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 contribu-
tions on line 7. They are already inclu-
ded as income in box 1 of your Form
W-2.
A higher limit may apply to partici-
pants in section 457(b) deferred com-
pensation plans for the 3 years before re-
tirement age. Contact your plan adminis-
trator for more information.
If you were age 50 or older at the end
of 2016, your employer may have al-
lowed 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 elec-
tive deferrals.
You can't deduct the amount
deferred. It isn't included as in
come in box 1 of your Form
W2.
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. Disa-
bility pensions received after you reach
minimum retirement age and other pay-
ments shown on Form 1099-R (other
than payments from an IRA*) are repor-
CAUTION
!
ted on lines 16a and 16b. Payments from
an IRA are reported on lines 15a and
15b.
Corrective distributions from a re-
tirement plan shown on Form 1099-R of
excess salary deferrals and excess con-
tributions (plus earnings). But do not in-
clude 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 re-
port 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 taxa-
ble interest, including market discount
on bonds and adjustments for amortiza-
ble bond premium, see Pub. 550.
Interest credited in 2016 on deposits
that you couldn't withdraw because of
the bankruptcy or insolvency of the fi-
nancial institution may not have to be
included in your 2016 income. For de-
tails, see Pub. 550.
If you get a 2016 Form
1099INT 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 pay-
er should send you a Form 1099-INT.
Your tax-exempt interest should be
shown in box 8 of Form 1099-INT. En-
ter the total on line 8b. However, if you
acquired a tax-exempt bond at a premi-
um, only report the net amount of
tax-exempt interest on line 8b (that is,
the excess of the tax-exempt interest re-
ceived during the year over the amor-
tized bond premium for the year). See
Pub. 550 for more information. Also in-
clude 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, Arch-
er 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 div-
idends on line 9a. This amount should
be shown in box 1a of Form(s)
1099-DIV.
You must fill in and attach Sched-
ule B if the total is over $1,500 or you
received, as a nominee, ordinary divi-
dends 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 dis-
tributions as capital gains on Form 8949.
For details, see Pub. 550.
TIP
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2016 Form 1040—Lines 9a Through 10
Dividends on insurance policies
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 in-
cluded in the ordinary dividend total re-
quired to be shown on line 9a. Qualified
dividends are eligible for a lower tax
rate than other ordinary income. Gener-
ally, these dividends are shown in
box 1b of Form(s) 1099-DIV. See Pub.
550 for the definition of qualified divi-
dends if you received dividends not re-
ported on Form 1099-DIV.
Exception. Some dividends may be re-
ported as qualified dividends in box 1b
of Form 1099-DIV but aren't qualified
dividends. These include:
Dividends you received as a nomi-
nee. 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 divi-
dend 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 re-
ceived on any share of preferred stock
held for less than 91 days during the
181-day period that began 90 days be-
fore the ex-dividend date. When count-
ing the number of days you held the
stock, you can't count certain days dur-
ing which your risk of loss was dimin-
ished. See Pub. 550 for more details.
Preferred dividends attributable to peri-
ods totaling less than 367 days are sub-
ject to the 61-day holding period rule
just described.
TIP
Dividends on any share of stock to
the extent that you are under an obliga-
tion (including a short sale) to make re-
lated payments with respect to positions
in substantially similar or related proper-
ty.
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 Au-
gust 11, 2016). The 121-day period be-
gan on May 17, 2016 (60 days before
the ex-dividend date), and ended on
September 14, 2016. You have no quali-
fied 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 quali-
fied 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. How-
ever, you sold the 10,000 shares on Au-
gust 11, 2016. You have no qualified
dividends from ABC Mutual Fund be-
cause you held the ABC Mutual Fund
stock for less than 61 days.
Use the Qualified Dividends
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
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 elec-
tronic format, and you will need to get
instructions from the agency to retrieve
this document. Report any taxable re-
fund you received even if you didn't re-
ceive 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.
TIP
TIP
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2016 Form 1040—Lines 10 Through 12
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 de-
pendent 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 De-
ductions Worksheet in the 2015 Instruc-
tions for Schedule A and both of the fol-
lowing apply.
a. You couldn't deduct all of the
amount on the 2015 Itemized Deduc-
tions 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.
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, re-
port your income and expenses on
Schedule C or C-EZ.
State and Local Income Tax Refund Worksheet—Line 10 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.
Before you begin:
1. Enter the income tax refund from Form(s) 1099G (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 ........... 1.
2. Enter your total itemized deductions from your 2015 Schedule A, line 29 .......... 2.
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. 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 3.
4. Did you fill in line 39a on your 2015 Form 1040?
No. Enter -0-.
4.
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).
5. Add lines 3 and 4 ......................................................... 5.
6. Is the amount on line 5 less than the amount on line 2?
No.
STOP
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 .......................................................................... 7.
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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 Sched-
ule 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 ba-
sis was reported to the IRS and for
which you do not need to make any ad-
justments in column (g) of Form 8949 or
enter any codes in column (f) of Form
8949.
If Exception 1 applies, enter your to-
tal capital gain distributions (from
box 2a of Form(s) 1099-DIV) on line 13
and check the box on that line. If you re-
ceived capital gain distributions as a
nominee (that is, they were paid to you
but actually belong to someone else), re-
port on line 13 only the amount that be-
longs to you. Include a statement show-
ing the full amount you received and the
amount you received as a nominee. See
the Schedule B instructions for filing re-
quirements for Forms 1099-DIV and
1096.
If you do not have to file Sched
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 distri-
bution 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 em-
ployee pension (SEP) IRA, and a sav-
ings 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 rol-
led over in a qualified rollover, enter -0-
on 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 distribu-
tion. 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 ap-
ply, enter the total distribution on
line 15a and see Form 8606 and its in-
TIP
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 nonde-
ductible 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) be-
low applies, enter -0- on line 15b; you
do not have to see Form 8606 or its in-
structions.
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 tra-
ditional, SEP, or SIMPLE IRA to a Roth
IRA in 2016.
4. You had a 2015 or 2016 IRA con-
tribution returned to you, with the rela-
ted 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 tradi-
tional 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 direct-
ly by the trustee of your IRA (other than
an ongoing SEP or SIMPLE IRA) to an
organization eligible to receive tax-de-
ductible contributions (with certain ex-
ceptions). You must have been at least
age 7012 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
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2016 Form 1040—Lines 15b Through 16b
would otherwise be included in your in-
come. If your IRA includes nondeducti-
ble contributions, the distribution is first
considered to be paid out of otherwise
taxable income. See Pub. 590-A for de-
tails.
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 distri-
bution 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 di-
rectly 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 nondeduc-
tible contributions, the HFD is first con-
sidered to be paid out of otherwise taxa-
ble income. See Pub. 969 for details.
The amount of an HFD reduces
the amount you can contribute
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 excep-
tion 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
CAUTION
!
CAUTION
!
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
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 informa-
tion 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 pen-
sion and annuity payments before in-
come tax or other deductions were with-
held. This amount should be shown in
box 1 of Form 1099-R. Pension and an-
nuity 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) 1099R to Form
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.
CAUTION
!
TIP
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 pay-
ments (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 tax-
able 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 Gen-
eral Rule or the Simplified Method or if
the exclusion for retired public safety of-
ficers, discussed next, applies.
Insurance Premiums for Retired
Public Safety Officers
If you are an eligible retired public safe-
ty officer (law enforcement officer, fire-
fighter, 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 be-
cause of disability or because you
reached normal retirement age. The pre-
miums 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 distribu-
tion must be made directly from the plan
to the provider of the accident or health
plan or long-term care insurance con-
tract. You can exclude from income the
smaller of the amount of the premiums
or $3,000. You can make this election
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2016 Form 1040—Lines 16b Through 20b
only for amounts that would otherwise
be included in your income.
An eligible retirement plan is a gov-
ernmental 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 pen-
sion or annuity by the amount excluded.
The amount shown in box 2a of Form
1099-R doesn't reflect the exclusion. Re-
port your total distributions on line 16a
and the taxable amount on line 16b. En-
ter “PSO” next to line 16b.
If you are retired on disability and re-
porting your disability pension on line 7,
include only the taxable amount on that
line and enter “PSO” and the amount ex-
cluded 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 af-
ter July 1, 1986, and you used this meth-
od last year to figure the taxable part.
2. Your annuity starting date was af-
ter November 18, 1996, and both of the
following apply.
a. The payments are from a quali-
fied employee plan, a qualified employ-
ee annuity, or a tax-sheltered annuity.
b. On your annuity starting date, ei-
ther you were under age 75 or the num-
ber of years of guaranteed payments was
fewer than 5. See Pub. 575 for the defi-
nition of guaranteed payments.
If you must use the Simplified Meth-
od, complete the Simplified Method
Worksheet in these instructions to figure
the taxable part of your pension or annu-
ity. 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
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.
CAUTION
!
Age (or Combined Ages) at
Annuity Starting Date
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 com-
bined ages on the annuity starting date.
If you are the beneficiary of an em-
ployee who died, see Pub. 575. If there
is more than one beneficiary, see Pub.
575 or Pub. 721 to figure each benefi-
ciary's taxable amount.
Cost
Your cost is generally your net invest-
ment in the plan as of the annuity start-
ing date. It doesn't include pre-tax con-
tributions. 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 as-
sets from one retirement plan that is
contributed to another plan within 60
days of receiving the distribution. How-
ever, a qualified rollover to a Roth IRA
or a designated Roth account is general-
ly not a tax-free distribution. Use lines
16a and 16b to report a qualified roll-
over, 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 (usu-
ally shown in box 5) that were taxable to
you when made. From that result, sub-
tract the amount of the qualified roll-
over. Enter the remaining amount on
line 16b. If the remaining amount is zero
and you have no other distribution to re-
port on line 16b, enter zero on line 16b.
Also, enter "Rollover" next to line 16b.
See Pub. 575 for more details on roll-
overs, including special rules that apply
to rollovers from designated Roth ac-
counts, partial rollovers of property, and
distributions under qualified domestic
relations orders.
Lump-Sum Distributions
If you received a lump-sum distribution
from a profit-sharing or retirement plan,
your Form 1099-R should have the "To-
tal 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
was born before January 2,
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 unemploy-
ment compensation paid to you in 2016.
Report this amount on line 19. However,
if you made contributions to a govern-
mental unemployment compensation
program or to a governmental paid fami-
ly leave program and you aren't itemiz-
ing 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, sub-
tract the amount you repaid from the to-
tal 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 re-
paid 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 securi-
ty benefits paid to you. Box 4 will show
TIP
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2016 Form 1040—Lines 16a and 16b
Simplified Method Worksheet—Lines 16a and 16b Keep for Your Records
Before you begin: If you are the beneciary of a deceased employee or former employee who died before August 21, 1996, include
any death benet 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, gure 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.
1.
2. 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 beneciary, 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 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 ofcer, see Insurance Premiums for Retired Public Safety Ofcers
before entering an amount on line 16b 9.
10. Was your annuity starting date before 1987?
Yes. STOP Do not complete the rest of this worksheet.
No. 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 ll out this worksheet next year 10.
Table 1 for Line 3 Above
AND your annuity starting date was—
IF the age at annuity starting
date was . . .
before November 19, 1996,
enter on line 3 . . .
after November 18, 1996,
enter on line 3 . . .
360
310
260
210
160
300
260
240
170
120
55 or under
56–60
61–65
66–70
71 or older
Table 2 for Line 3 Above
IF the combined ages at annuity
starting date were . . . THEN enter on line 3 . . .
410
360
310
260
210
110 or under
111–120
121–130
131–140
141 or older
11.
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
Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040,
line 16a
Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . .
. . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
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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.
Use the Social Security Benefits
Worksheet in these instructions to see if
any of your benefits are taxable.
Exception. Do not use the Social Se-
curity Benefits Worksheet in these in-
structions if any of the following ap-
plies.
You made contributions to a tradi-
tional IRA for 2016 and you or your
spouse were covered by a retirement
plan at work or through self-employ-
ment. Instead, use the worksheets in
Pub. 590-A to see if any of your social
security benefits are taxable and to fig-
ure 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 taxa-
ble 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 de-
tails, see Pub. 915.
You file Form 2555, 2555-EZ,
4563, or 8815, or you exclude employ-
er-provided adoption benefits or income
from sources within Puerto Rico. In-
stead, use the worksheet in Pub. 915.
Benefits for earlier year re-
ceived in 2016? If any of your
benefits are taxable for 2016
and they include a lumpsum 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 se-
curity beneficiaries can now get a varie-
ty of information from the SSA website
with a my Social Security account, in-
cluding getting a replacement Form
SSA-1099 if needed. For more informa-
tion and to set up an account, go to
www.socialsecurity.gov/myaccount.
Form RRB1099. If you need a re-
placement Form RRB-1099, call the
Railroad Retirement Board at
1-877-772-5772 or go to www.rrb.gov.
TIP
Line 21
Other Income
Do not report on this line any
income from selfemployment
or fees received as a notary
public. Instead, you must use Sched
ule C, CEZ, 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 1099MISC
(unless it isn't selfemployment income,
such as income from a hobby or a
sporadic activity). Instead, see the in
structions on Form 1099MISC to find
out where to report that income.
Taxable income. Use line 21 to report
any taxable income not reported else-
where on your return or other schedules.
List the type and amount of income. If
necessary, include a statement showing
the required information. For more de-
tails, 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 instruc-
tions for line 36.
Alaska Permanent Fund dividends.
Reimbursements or other amounts
received for items deducted in an earlier
year, such as medical expenses, real es-
tate 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 in-
structions for line 36.
Income from an activity not engag-
ed in for profit. See Pub. 535.
Amounts deemed to be income
from a health savings account (HSA) be-
cause you didn't remain an eligible indi-
vidual during the testing period. See
Form 8889, Part III.
Gambling winnings, including lot-
teries, raffles, a lump-sum payment from
the sale of a right to receive future lot-
tery payments, etc. For details on gam-
bling losses, see the instructions for
Schedule A, line 28.
CAUTION
!
Attach Form(s) W2G to Form
1040 if any federal income tax
was withheld.
Reemployment trade adjustment
assistance (RTAA) payments. These
payments should be shown in box 5 of
Form 1099-G.
Loss on certain corrective distribu-
tions 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 contribu-
tion deduction relating to the contribu-
tion 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 contribu-
tion deduction if the charitable organiza-
tion 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 pay-
ments. See Pub. 525 to figure the taxa-
ble part, if any. If any of your disaster
relief payment is taxable, attach a state-
ment showing the total payment re-
ceived and how you figured the taxable
part.
Taxable distributions from a Cov-
erdell 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 dis-
tributions 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
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
TIP
CAUTION
!
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2016 Form 1040—Lines 20a and 20b
Social Security Benefits Worksheet—Lines 20a and 20b 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.
Before you begin:
1. Enter the total amount from box 5 of all your Forms SSA1099 and
Forms RRB1099. Also, enter this amount on Form 1040, line 20a .... 1.
2. Multiply line 1 by 50% (0.50) ........................................................ 2.
3. Combine the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19,
and 21 ............................................................................ 3.
4. Enter the amount, if any, from Form 1040, line 8b ....................................... 4.
5. Combine lines 2, 3, and 4 ............................................................ 5.
6. 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 ................................. 6.
7. Is the amount on line 6 less than the amount on line 5?
No.
STOP
None of your social security benefits are taxable. Enter -0- on Form 1040,
line 20b.
Yes. Subtract line 6 from line 5 ................................................... 7.
8. 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 ............... 8.
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
9. Is the amount on line 8 less than the amount on line 7?
No.
STOP
None of your social security benefits are taxable. Enter -0- on Form 1040,
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 ................................................... 9.
10. 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 ........................................................................... 10.
11. Subtract line 10 from line 9. If zero or less, enter -0- ..................................... 11.
12. Enter the smaller of line 9 or line 10 .................................................. 12.
13. Enter one-half of line 12 ............................................................. 13.
14. Enter the smaller of line 2 or line 13 .................................................. 14.
15. Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- ................................ 15.
16. Add lines 14 and 15 ................................................................. 16.
17. Multiply line 1 by 85% (0.85) ........................................................ 17.
18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040, line 20b .............................................................. 18.
TIP
If any of your benefits are taxable for 2016 and they include a lumpsum 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.
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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 ex-
penses of the account beneficiary or ac-
count 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
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 bene-
ficiary'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
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 fol-
lowing.
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 bal-
ance of your home mortgage under the
Home Affordable Modification Pro-
gram.
Life insurance proceeds received
because of someone's death (other than
from certain employer-owned life insur-
ance 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 re-
sult. If the result is less than zero, enter
CAUTION
!
CAUTION
!
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 Com-
mittee prize money you receive on ac-
count of your participation in the Olym-
pic or Paralympic Games may be
nontaxable. These amounts should be re-
ported 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 nontaxa-
ble 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 adjust-
ments. On the dotted line next to line 36,
enter the nontaxable amount and identi-
fy as “USOC.”
Adjusted Gross
Income
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,
the maximum deduction is $500. How-
ever, neither spouse can deduct more
than $250 of his or her qualified expen-
ses on line 23. You may be able to de-
duct expenses that are more than the
$250 (or $500) limit on Schedule A,
line 21. An eligible educator is a kinder-
garten through grade 12 teacher, instruc-
tor, counselor, principal, or aide who
worked in a school for at least 900 hours
during a school year.
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, sup-
plies, 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 educa-
tional 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 con-
sidered necessary.
Qualified expenses do not include ex-
penses for home schooling or for non-
athletic supplies for courses in health or
physical education.
You must reduce your qualified ex-
penses by the following amounts.
Excludable U.S. series EE and I
savings bond interest from Form 8815.
Nontaxable qualified tuition pro-
gram 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.
Line 24
Certain Business Expenses
of Reservists, Performing
Artists, and Fee-Basis
Government Officials
Include the following deductions on
line 24.
Certain business expenses of Na-
tional Guard and reserve members who
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2016 Form 1040—Lines 24 Through 29
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.
For more details, see Form 2106 or
2106-EZ.
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
your new workplace must be at least 50
miles farther from your old home than
your old home was from your old work-
place. 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.
Line 27
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 Sched-
ule 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.
See Pub. 560 or, if you were a minister,
Pub. 517.
Line 29
Self-Employed Health
Insurance Deduction
You may be able to deduct the amount
you paid for health insurance for your-
self, 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 de-
pendent. A child includes your son,
daughter, stepchild, adopted child, or
foster child (defined in the line 6c in-
structions).
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 earn-
ings from self-employment.
You used one of the optional
methods to figure your net earnings
from self-employment on Schedule SE.
Self-Employed Health Insurance Deduction Worksheet—Line 29 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.
Before you begin:
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. Selfemployed 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 selfemployment, 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 morethan2% shareholder in the S corporation under which the insurance plan is established, earned
income is your Medicare wages (box 5 of Form W2) from that corporation.
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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 in-
surance premiums paid or reimbursed by
the S corporation are shown as wages on
Form W-2.
The insurance plan must be establish-
ed under your business. Your personal
services must have been a material in-
come-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 pre-
miums 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 re-
port the premiums as guaranteed pay-
ments.
If you are a more-than-2% sharehold-
er 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 corpo-
ration must reimburse you. You can de-
duct the premiums only if the S corpora-
tion reports the premiums paid or reim-
bursed as wages in box 1 of your Form
W-2 in 2016 and you also report the pre-
mium payments or reimbursements as
wages on Form 1040, line 7.
But if you were also eligible to par-
ticipate in any subsidized health plan
maintained by your or your spouse's em-
ployer for any month or part of a month
in 2016, amounts paid for health insur-
ance 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 subsi-
dized health plan maintained by the em-
ployer 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 de-
duction.
Example. If you were eligible to par-
ticipate in a subsidized health plan main-
tained 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.
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 be-
cause you are a retired public safety of-
ficer can't be used to figure the deduc-
tion.
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 De-
duction 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 work-
sheet in these instructions if the insur-
ance plan was considered to be estab-
lished under your business and was ob-
tained through the Marketplace, and ad-
vance 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.
Line 32
IRA Deduction
If you made any nondeductible
contributions to a traditional
individual retirement arrange
ment (IRA) for 2016, you must report
them on Form 8606.
If you made contributions to a tradition-
al 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 alimo-
ny and separate maintenance payments
reported on line 11. If you were a mem-
ber of the U.S. Armed Forces, earned in-
come includes any nontaxable combat
pay you received. If you were self-em-
ployed, earned income is generally your
net earnings from self-employment if
your personal services were a material
income-producing factor. For more de-
tails, see Pub. 590-A. A statement
should be sent to you by May 31, 2017,
that shows all contributions to your tra-
ditional 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 work-
sheet.
1. If you were age 7012 or older at
the end of 2016, you can't deduct any
contributions made to your traditional
IRA for 2016 or treat them as nondeduc-
tible 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 instruc-
tions 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 defer-
rals to a 401(k) plan, 403(b) plan, sec-
tion 457 plan, SIMPLE plan, or the fed-
eral 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.
TIP
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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 de-
duct 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 deduc-
ted 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 con-
tribution to your traditional IRAs shown
on Form 8606 is less than your total tra-
ditional IRA contributions for 2016, see
Pub. 590-A for special rules.
By April 1 of the year after the
year in which you turn age 7012,
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. 590B.
Were You Covered by a
Retirement Plan?
If you were covered by a retirement plan
(qualified pension, profit-sharing (in-
cluding 401(k)), annuity, SEP, SIMPLE,
etc.) at work or through self-employ-
ment, your IRA deduction may be re-
duced or eliminated. But you can still
make contributions to an IRA even if
TIP
you can't deduct them. In any case, the
income earned on your IRA contribu-
tions 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-provi-
ded 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 con-
sidered covered by a plan unless you
lived apart from your spouse for all of
2016.
You may be able to take the re
tirement savings contributions
credit. See the line 51 instruc
tions.
TIP
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2016 Form 1040—Line 32
IRA Deduction Worksheet—Line 32 Keep for Your Records
If you were age 7012 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 7012 or older at the end of 2016. If
you are married filing jointly and only one spouse was under age 7012 at the end of 2016, complete this worksheet only for
that spouse.
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.
Before you begin:
Your IRA Spouse's IRA
1a. Were you covered by a retirement plan (see Were You Covered by a
Retirement Plan?)? ............................................. 1a. Yes No
b. 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 7012 at the end of 2016.
Otherwise, go to line 2.
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. 2a. 2b.
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.
3. Enter the amount from Form 1040, line 22 ....... 3.
4. 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.
5. Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns ..................................................... 5a. 5b.
6. Is the amount on line 5 less than the amount on line 2?
No.
STOP
None of your IRA contributions are deductible. For details on
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 7012 at the
end of 2016.
If the result is less than $10,000, go to line 7. 6a. 6b.
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 7012 at the
end of 2016.
Otherwise, go to line 7.
CAUTION
!
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2016 Form 1040—Line 32
IRA Deduction Worksheet—Continued
Your IRA Spouse's IRA
7. 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.
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. 8.
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.
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. 590A to figure your IRA deduction.
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.
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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 ex-
cept married filing separately.
Your modified adjusted gross in-
come (AGI) is less than: $80,000 if sin-
gle, 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 joint-
ly, aren't claimed as a dependent on
someone else's (such as your parent's)
2016 tax return.
Use the worksheet in these instruc-
tions 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 ex-
penses for any of the following individu-
als who was an eligible student.
1. Yourself or your spouse.
2. Any person who was your de-
pendent 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 stu-
dent 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 un-
der a qualified employer plan or a con-
tract 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 educa-
tional institution. An eligible education-
al institution includes most colleges,
universities, and certain vocational
schools. For details, see Pub. 970.
Student Loan Interest Deduction Worksheet—Line 33 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.
Before you begin:
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
.. ...........
5.
6. 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.
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2016 Form 1040—Lines 34 Through 39a
Line 34
Tuition and Fees
If you paid qualified tuition and fees for
yourself, your spouse, or your depend-
ent(s), you may be able to take this de-
duction. See Form 8917.
You may be able to take a cred
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 in-
come from the following activities.
1. Construction of real property per-
formed in the United States.
2. Engineering or architectural serv-
ices performed in the United States for
construction of real property in the Uni-
ted States.
3. Any lease, rental, license, sale,
exchange, or other disposition of:
a. Tangible personal property, com-
puter 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 in-
come 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, ex-
change, or other disposition of land.
For details, see Form 8903 and its in-
structions.
TIP
Line 36
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 employ-
er paid your salary while you served on
the jury. Identify as “Jury Pay.”
Deductible expenses related to in-
come reported on line 21 from the rental
of personal property engaged in for prof-
it. 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 ex-
penses (see Pub. 535). Identify as
“RFST.”
Repayment of supplemental unem-
ployment 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). Identi-
fy 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 dis-
crimination claims, but only to the ex-
tent 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 viola-
tions, up to the amount of the award in-
cludible in your gross income. Identify
as “WBF.”
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.
Tax and Credits
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 appro-
priate box for your spouse on line 39a.
However, if your spouse died on Febru-
ary 12, 2016, your spouse isn't consid-
ered 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 De-
cember 31, 2016, you must get a state-
ment certified by your eye doctor (oph-
thalmologist 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.
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2016 Form 1040—Lines 39b Through 42
Line 39b
If your filing status is married filing sep-
arately (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 resi-
dent 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 deduc-
tion.
Itemized Deductions
To figure your itemized deductions, fill
in Schedule A.
Standard Deduction
Most people can find their standard de-
duction 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 De-
duction Worksheet for Dependents to
figure your standard deduction.
Exception 2—box on line 39a checked.
If you checked any box on line 39a, fig-
ure your standard deduction using the
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 Janu-
ary 2, 1952, or were blind.
Line 42
Exemptions
If the amount on line 38 is over
$155,650, use the Deduction for Exemp-
tions Worksheet to figure your deduc-
tion for exemptions.
Standard Deduction Worksheet for Dependents—Line 40 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 ........................... 1.
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
........................... 2.
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 ........................... 3a.
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) ................................................. 3b.
c. Add lines 3a and 3b. Enter the total here and on Form 1040, line 40 ......................... 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.
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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 ................ ▶
CAUTION
!
Do not use the number of exemptions
from line 6d.
IF your filing
status is . . .
AND the number in
the box above is . . .
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
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2016 Form 1040—Lines 42 and 44
Deduction for Exemptions Worksheet—Line 42 Keep for Your Records
1. 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.
Yes. Continue.
2. 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
.... 4.
5. Subtract line 4 from line 3. If the result is more than $122,500
($61,250 if married filing separately) ,
STOP
Enter -0- on
line 42 .................................................... 5.
6. 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.
7. Multiply line 6 by 2% (0.02) and enter the result as a decimal (rounded to at least three
places) .......................................................................... 7.
8. Multiply line 2 by line 7 ........................................................... 8.
9. 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. Fig-
ure the tax using one of the methods de-
scribed 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 ap-
propriate box.
Tax due to making a section 962
election (the election made by a domes-
tic 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 re-
ceived 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 meth-
ods to figure your tax.
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 cor-
rect column. If your taxable income is
$100,000 or more, use the Tax Compu-
tation Worksheet right after the Tax Ta-
ble.
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, ordina-
ry dividends, or capital gains (including
capital gain distributions), and who ei-
ther:
1. Was under age 18 at the end of
2016,
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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 sup-
port.
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 Work-
sheet, 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 distribu-
tions on Form 1040, line 13.
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 Work-
sheet.
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2016 Form 1040—Line 44
Foreign Earned Income Tax Worksheet—Line 44 Keep for Your Records
CAUTION
!
If Form 1040, line 43, is zero, do not complete this worksheet.
1. Enter the amount from Form 1040, line 43 ................................................ 1.
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 ................................................................. 2a.
b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are
related to excluded income .............................................................. b.
c. Subtract line 2b from line 2a. If zero or less, enter -0- ....................................... c.
3. Add lines 1 and 2c ..................................................................... 3.
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.) ................................................................................ 4.
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 ........................................................................... 5.
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 .................................................................... 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).
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2016 Form 1040—Line 44
Qualified Dividends and Capital Gain Tax Worksheet—Line 44 Keep for Your Records
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.
Before you begin:
1. 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.
2. Enter the amount from Form 1040, line 9b* ....... 2.
3. 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.
4. Add lines 2 and 3 .............................. 4.
5. If filing Form 4952 (used to figure investment
interest expense deduction), enter any amount from
line 4g of that form. Otherwise, enter -0- .......... 5.
6. Subtract line 5 from line 4. If zero or less, enter -0- ...................... 6.
7. Subtract line 6 from line 1. If zero or less, enter -0- ...................... 7.
8. Enter:
$37,650 if single or married filing separately,
$75,300 if married filing jointly or qualifying widow(er),
$50,400 if head of household. ............. 8.
9. Enter the smaller of line 1 or line 8 .................................... 9.
10. Enter the smaller of line 7 or line 9 ....................................
10.
11. Subtract line 10 from line 9. This amount is taxed at 0% ..................
11.
12. Enter the smaller of line 1 or line 6 ....................................
12.
13. Enter the amount from line 11 ........................................
13.
14. Subtract line 13 from line 12 .........................................
14.
15. Enter:
$415,050 if single,
$233,475 if married filing separately,
$466,950 if married filing jointly or qualifying widow(er),
$441,000 if head of household.
.............15.
16. Enter the smaller of line 1 or line 15 ...................................
16.
17. Add lines 7 and 11 ..................................................
17.
18. Subtract line 17 from line 16. If zero or less, enter -0- ....................
18.
19. Enter the smaller of line 14 or line 18 ..................................
19.
20. Multiply line 19 by 15% (0.15) ....................................... 20.
21. Add lines 11 and 19 .................................................
21.
22. Subtract line 21 from line 12 .........................................
22.
23. Multiply line 22 by 20% (0.20) ....................................... 23.
24. 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.
25. Add lines 20, 23, and 24 ..............................................................25.
26. 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.
27. 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 2555EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
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2016 Form 1040—Lines 45 Through 49
Line 45
Alternative Minimum Tax
(AMT)
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, re-
search, experimental, or mining costs.
Amortization of pollution-control
facilities or depletion.
Income or (loss) from tax-shelter
farm activities, passive activities, part-
nerships, S corporations, or activities for
which you aren't at risk.
Income from long-term contracts
not figured using the percent-
age-of-completion method.
Interest paid on a home mortgage
not used to buy, build, or substantially
improve your home.
Investment interest expense repor-
ted on Form 4952.
Net operating loss deduction.
Alternative minimum tax adjust-
ments 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 claim-
ed 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.
Form 6251 should be filled in
for certain children who are
under age 24 at the end of
2016. See the Instructions for Form
6251 for more information.
For help with the alternative mini-
mum tax, go to IRS.gov/AMT.
CAUTION
!
Line 46
Excess Advance Premium
Tax Credit Repayment
The premium tax credit helps pay premi-
ums for health insurance purchased from
the Marketplace. Eligible individuals
may have advance payments of the pre-
mium tax credit paid on their behalf di-
rectly to the insurance company. If you,
your spouse with whom you are filing a
joint return, or your dependent was en-
rolled 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 pay-
ments 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 pay-
ments 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.
You may have to repay excess ad-
vance payments of the premium tax
credit even if someone else enrolled
you, your spouse, or your dependent in
Marketplace coverage. In that case, an-
other 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 in-
formation, 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 com-
plete 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
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 some-
one 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 recog-
nized by the United States and do not
support terrorism.
For more details on these require-
ments, 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 to-
tal 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.
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Worksheet To See if You Should Fill in Form 6251—Line 45 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.
Before you begin:
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.
STOP
Fill in Form 6251 to see if you owe the alternative minimum tax.
No. 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.
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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. How-
ever, you can't take an education credit
if any of the following applies.
You, or your spouse if filing joint-
ly, are claimed as a dependent on some-
one 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 tui-
tion and fees on Form 1040, line 34, for
the same student.
You, or your spouse, were a non-
resident alien for any part of 2016 unless
your filing status is married filing joint-
ly.
You may be able to increase an edu-
cation credit if the student chooses to in-
clude all or part of a Pell grant or certain
other scholarships or fellowships in in-
come.
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 roll-
over contributions, to a traditional or
Roth IRA (including a myRA); (b) elec-
tive deferrals to a 401(k) or 403(b) plan
(including designated Roth contribu-
tions) or to a governmental 457, SEP, or
SIMPLE plan; (c) voluntary employee
contributions to a qualified retirement
plan (including the federal Thrift Sav-
ings Plan); or (d) contributions to a
501(c)(18)(D) plan.
However, you can't take the credit if
either of the following applies.
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 defer-
ral (a) was born after January 1, 1999,
(b) is claimed as a dependent on some-
one 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 stu-
dent 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, corre-
spondence school, or school offering
courses only through the Internet.
For more details, use Tax Topic 610
or see Form 8880.
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2016 Form 1040—Line 52
Yes. Subtract line 3 from line 2.
1.
4.
5.
1
Number of qualifying children: $1,000.
Enter the result.
Is the amount on line 2 more than the amount on line 3?
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.
No. Leave line 4 blank. Enter -0- on line 5, and go
to line 6.
Multiply the amount on line 4 by 5% (0.05). Enter the result.
4
2. 2
Enter the amount from Form 1040, line 38.
3. Enter the amount shown below for your ling status.
3
CAUTION
●Married ling jointly — $110,000
●Single, head of household, or
qualifying widow(er) — $75,000
●Married ling separately — $55,000
No.
STOP
6. Is the amount on line 1 more than the amount on line 5?
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.
5
Part 1
6
2016 Child Tax Credit Worksheet—Line 52 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, le 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 rst-time homebuyer
credit, or residential energy efcient property credit;
b. You are excluding income from Puerto Rico; or
c. You are ling Form 2555, 2555-EZ, or 4563.
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2016 Form 1040—Line 52
2016 Child Tax Credit Worksheet—Continued
1040
Yes.
STOP
9.
10.
Are the amounts on lines 7 and 8 the same?
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.
No. Subtract line 8 from line 7.
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
additional child tax credit. See the
TIP below.
No. Enter the amount from line 6.
This is your child tax
credit.
Enter this amount on
Form 1040, line 52.
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.
9
10
7. 7
Enter the amount from Form 1040, line 47.
8. Add any amounts from:
8
Keep for Your Records
TIP
Form 1040, line 48
+Form 1040, line 49
Enter the total.
Part 2
+Schedule R, line 22
Before you begin Part 2:
+Form 1040, line 51
+Form 5695, line 30
+Form 1040, line 50
+Form 8910, line 15
+Form 8936, line 23
●
●
Figure the amount of any credits you are claiming on Form 5695, Part II; Form 8910;
Form 8936; or Schedule R.
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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 Uni-
ted States.
Qualified solar water heating prop-
erty for use in your home located in the
United States.
Qualified fuel cell property instal-
led on or in connection with your main
home located in the United States.
Qualified small wind energy prop-
erty 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 efficien-
cy.
Any insulation material or system
primarily designed to reduce heat gain
or loss in your home.
Exterior windows (including sky-
lights).
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 coops. If you are a mem-
ber of a condominium management as-
sociation 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 corpora-
tion 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 applica-
ble form number. To find out if you can
take the credit, see the form or publica-
tion indicated.
General business credit. This credit
consists of a number of credits that usu-
ally apply only to individuals who are
partners, shareholders in an S corpora-
tion, 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 mort-
gage credit certificate, see Form 8396.
Credit for the elderly or the disa-
bled. 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.
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 appro-
priate box(es).
Form 4137. If you received tips of $20
or more in any month and you didn't re-
port 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 non-
cash 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
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. In-
clude the amount from line 6 of Form
8919 on Form 1040, line 7.
CAUTION
!
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2016 Form 1040—Lines 59 Through 61
Line 59
Additional Tax on IRAs,
Other Qualified Retirement
Plans, etc.
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 retire-
ment plan, (b) an annuity, or (c) a modi-
fied endowment contract entered into af-
ter June 20, 1988, and the total distribu-
tion wasn't rolled over in a qualified
rollover contribution.
2. Excess contributions were made
to your IRA, Coverdell education sav-
ings account (ESA), Archer MSA,
health savings account (HSA), or ABLE
account.
3. You received a taxable distribu-
tion from a Coverdell ESA, qualified
tuition program, or ABLE account.
4. You were born before July 1,
1945, and didn't take the minimum re-
quired 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 dis-
tribution by 10% (0.10) and enter the re-
sult on line 59. The taxable amount of
the distribution is the part of the distri-
bution 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 distribu-
tion 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.
Line 60a
Household Employment
Taxes
Enter the household employment taxes
you owe for having a household em-
ployee. 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 em-
ployee (defined below) cash wages of
$2,000 or more in 2016. Cash wages in-
clude wages paid by check, money or-
der, 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 house-
hold employee.
3. You paid total cash wages of
$1,000 or more in any calendar quarter
of 2015 or 2016 to household employ-
ees.
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 babysit-
ters, 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 de-
stroyed, 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 repay-
ment rule.
Line 61
Health Care: Individual
Responsibility
For each month of 2016, you must ei-
ther:
Have qualifying health care cover-
age for yourself, your spouse (if filing
jointly), and anyone you can or do claim
as a dependent (you are treated as hav-
ing 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 cover-
age, or
Make a shared responsibility pay-
ment with your return and enter the
amount on this line.
If you had qualifying health care cov-
erage (called minimum essential cover-
age) for every month of 2016 for your-
self, your spouse (if filing jointly), and
anyone you can or do claim as a depend-
ent, 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 cov-
ered 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 Instruc-
tions for Form 8965 for information on
coverage exemptions and figuring the
shared responsibility payment. Howev-
er, if you can be claimed as a dependent,
you do not need to check the box, claim
a coverage exemption or report a pay-
ment. Leave the entry space blank. You
do not need to attach Form 8965 or see
its instructions.
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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 re-
quired to send you a Form 1095-A,
1095-B, or 1095-C (with Part III com-
pleted) that lists individuals in your fam-
ily who were enrolled in the coverage
and shows their months of coverage.
Individuals enrolled in health in-
surance coverage through the Market-
place generally receive this information
on Form 1095-A, Health Insurance Mar-
ketplace Statement.
Individuals enrolled in health in-
surance coverage provided by their em-
ployer generally receive this information
on either Form 1095-B, Health Cover-
age, or on Form 1095-C, Employer-Pro-
vided Health Insurance Offer and Cov-
erage.
Individuals enrolled in a govern-
ment-sponsored health program or in
other types of coverage generally re-
ceive 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 in-
cludes:
Most types of health care coverage
provided by your employer,
Many types of government-spon-
sored health care coverage including
Medicare, most Medicaid coverage, and
most health care coverage provided to
veterans and active duty service mem-
bers,
Health care coverage you buy
through the Marketplace, and
Certain types of health care cover-
age 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 insur-
ance, and how you might qualify to get
financial assistance to buy health insur-
ance.
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 re-
ported elsewhere on your return or other
schedules. To find out if you owe the
tax, see the form or publication indica-
ted. 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-employ-
ment income was more than:
$125,000 if married filing sepa-
rately,
$250,000 if married filing jointly,
or
$200,000 if single, head of house-
hold, 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:
$125,000 if married filing sepa-
rately,
$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 separate-
ly,
$148,700 if married filing jointly
or qualifying widow(er), or
$98,700 if single or head of house-
hold.
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 be-
cause you didn't remain an eligible indi-
vidual 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 Ad-
vantage MSA distributions (see Form
8853). Identify as “Med MSA.”
5. Recapture of the following cred-
its.
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). Identi-
fy as “ARPCR.”
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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. Identi-
fy as “UT.”
9. Golden parachute payments. If
you received an excess parachute pay-
ment (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 com-
pensation from an expatriated corpora-
tion. See section 4985. Identify as
“ISC.”
12.
Interest on the tax due on install-
ment 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 relat-
ing to a fractional interest in tangible
personal property. See Pub. 526. Identi-
fy 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 re-
ceived from a nonqualified deferred
compensation plan that fails to meet the
requirements of section 409A. This in-
come 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 in-
come plus an interest amount deter-
mined 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 defer-
red compensation plan described in sec-
tion 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 in-
cluded in income plus an interest
amount determined under section
457A(c)(2). See section 457A for de-
tails. 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 sec-
tion 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 in-
come 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 in-
come 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 retire-
ment benefits, or other income you re-
ceived, 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.
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 esti-
mated tax but are now filing separate in-
come 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 in-
formation, see Pub. 505. Be sure to
show both social security numbers
(SSNs) in the space provided on the sep-
arate 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 di-
vorced in 2016 and you made joint esti-
mated 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 re-
married 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, fol-
lowed by “DIV.”
Name change. If you changed your
name and you made estimated tax pay-
ments 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.
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2016 Form 1040—Lines 66a and 66b
Lines 66a and 66b—
Earned Income Credit (EIC)
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 Sched-
ule 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
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.
All Filers
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
䊲
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
䊲
No.
STOP
You can't take the credit.
Enter “No” on the dotted
line next to line 66a.
3. Is your filing status married filing separately?
Yes.
STOP
You can't take the
credit.
No. Continue
䊲
CAUTION
!
Step 1
4. Are you filing Form 2555 or 2555-EZ (relating to foreign
earned income)?
Yes.
STOP
You can't take the
credit.
No. Continue
䊲
5. Were you or your spouse a nonresident alien for any part of
2016?
Yes. See Nonresident
aliens, later, under
Definitions and Special
Rules.
No. Go to Step 2.
Investment Income
1. Add the amounts from
Form 1040:
Line 8a
Line 8b +
Line 9a +
Line 13* +
Investment Income =
*If line 13 is a loss, enter -0-.
2. Is your investment income more than $3,400?
Yes. Continue
䊲
No. Skip question 3; go
to question 4.
3. Are you filing Form 4797 (relating to sales of business
property)?
Yes. See Form 4797
filers, later, under
Definitions and Special
Rules.
No.
STOP
You can't take the credit.
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
in Pub. 596 to see if you
can take the credit.
No. Go to Step 3.
Step 2
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2016 Form 1040—Lines 66a and 66b
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
Who lived with you in the United States for more than half of 2016.
CAUTION
!
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.
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.
CAUTION
!
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.
Step 3 1. Do you have at least one child who meets the conditions to
be your qualifying child?
Yes. The child must
have a valid social
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.
No. Skip questions 2 and
3; go to Step 4.
2. Are you filing a joint return for 2016?
Yes. Skip question 3
and Step 4; go to Step 5.
No. Continue
䊲
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).)
Yes.
STOP
You can't take the
credit. Enter “No” on
the dotted line next to
line 66a.
No. Skip Step 4; go to
Step 5.
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
䊲
No.
STOP
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
䊲
No.
STOP
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
䊲
No.
STOP
You can't take the credit.
Enter “No” on the dotted
line next to line 66a.
Step 4
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2016 Form 1040—Lines 66a and 66b
4. Are you filing a joint return for 2016?
Yes. Skip questions 5
and 6; go to Step 5.
No. Continue
䊲
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).)
Yes.
STOP
You can't take the
credit. Enter “No” on
the dotted line next to
line 66a.
No. Continue
䊲
6. Can you be claimed as a dependent on someone else's 2016
tax return?
Yes.
STOP
You can't take the
credit.
No. Go to 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
Church employees,
whichever applies.
No. Complete the
following worksheet.
1. Enter the amount from Form 1040, line 7 ... 1.
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 .......... 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) ................... 3.
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 ....... 4.
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) ...................... 5.
6. Add lines 2, 3, 4, and 5 ............. 6.
Step 5
7. Subtract line 6 from line 1 ........... 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.
CAUTION
!
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 .................. 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
and Step 6; go to
Worksheet B.
No. Continue
䊲
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
You can't take the credit.
How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
Yes. See Credit
figured by the IRS, later.
No. Go to Worksheet A.
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.
Church employees. Determine how much of the amount on
Form 1040, line 7, was also reported on Schedule SE, Sec-
tion 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, mem-
bers of religious orders who have not taken a vow of poverty,
and Christian Science practitioners. If you are filing Sched-
ule 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.
Step 6
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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 (in-
stead 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 ex-
cluded 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 juve-
nile 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, in-
cludes 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 al-
lowed for that year, and your EIC hasn't been reduced or disal-
lowed 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 Sched-
ule 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 joint-
ly, 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 condi-
tion (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 fol-
lowing 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
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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 qualify-
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 quali-
fying 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. How-
ever, if “Valid for Work Only With DHS Authorization” is prin-
ted on your social security card, your SSN is valid for EIC pur-
poses only as long as the DHS authorization is still valid.
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 re-
turn (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 of-
fering 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 as-
sistance, or how much you or anyone else can receive, under
any federal program or under any state or local program fi-
nanced in whole or in part with federal funds. These programs
include Temporary Assistance for Needy Families (TANF),
Medicaid, Supplemental Security Income (SSI), and Supple-
mental 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 af-
fect your benefits.
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2016 Form 1040—Lines 66a and 66b
AWorksheet —2016 EIC—Lines 66a and 66b
1040
Yes. Skip line 5; enter the amount from line 2 on line 6.
STOP
Keep for Your Records
Before you begin:
1.
2.
3.
4.
5.
1
Enter your earned income from Step 5.
Enter the amount from Form 1040, line 38.
Are the amounts on lines 3 and 1 the same?
No. Go to line 5.
If you have:
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 nd the
credit. Be sure you use the correct column for your ling
status and the number of children you have. Enter the credit
here.
Enter this amount on
Form 1040, line 66a.
3
6
Part 3
Part 1
Part 2
All Filers Using
Worksheet A
Filers Who
Answered
“No” on
Line 4
Your Earned
Income Credit
2
●No qualifying children, is the amount on line 3 less than $8,300
($13,850 if married ling jointly)?
●1 or more qualifying children, is the amount on line 3 less than
$18,200 ($23,750 if married ling jointly)?
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
5
6. This is your earned income credit.
Reminder—
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 le, earlier, to find out if you must file Form 8862 to take the
credit for 2016.
EIC
1040
CAUTION
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.
Look up the amount on line 1 above in the EIC Table (right after
Worksheet B) to nd the credit. Be sure you use the correct column
for your ling status and the number of children you have. Enter the
credit here.
If line 2 is zero, You cannot take the credit.
Enter “No” on the dotted line next to line 66a.
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2016 Form 1040—Lines 66a and 66b
BWorksheet —2016 EIC—Lines 66a and 66b
STOP
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.
1a.
2.
3.
1a
Enter the amount from Schedule SE, Section A, line 3, or
Section B, line 3, whichever applies.
Subtract line 1d from 1c.
Do not include on these lines any statutory employee income, any net prot from services performed as a
notary public, any amount exempt from self-employment tax as the result of the ling and approval of Form
4029 or Form 4361, or any other amounts exempt from self-employment tax.
Yes. If you want the IRS to gure your credit, see Credit gured by the IRS, earlier. If you want to
gure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
Part 3
Part 1
Part 2
Self-Employed,
Members of the
Clergy, and
People With
Church Employee
Income Filing
Schedule SE
Self-Employed
NOT Required
To File
Schedule SE
Statutory Employees
Filing Schedule
C or C-EZ
2 qualifying children, is line 4b less than $44,648 ($50,198 if married ling jointly)?
1 qualifying child, is line 4b less than $39,296 ($44,846 if married ling jointly)?
If you are married ling a joint return, include your spouse’s amounts, if any, with yours to gure the amounts to
enter in Parts 1 through 3.
1e
c.
d.
e.
1c
Enter any amount from Schedule SE, Section B, line 4b, and line 5a.
1d
Combine lines 1a and 1b.
Enter the amount from Schedule SE, Section A, line 6, or
Section B, line 13, whichever applies.
=
=
For example, your
net earnings from
self-employment
were less than $400.
a. 2a
Enter any net farm prot or (loss) from Schedule F, line 34, and from
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
b.
2b
Enter any net prot 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*. +
Combine lines 2a and 2b. 2cc. =
Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that
you are ling as a statutory employee. 3
Part 4
All Filers Using
Worksheet B
Note. If line 4b
includes income on
which you should
have paid self-
employment tax but
didn’t, we may
reduce your credit by
the amount of
self-employment tax
not paid.
4a. Enter your earned income from Step 5.
4b
b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
5. If you have:
No qualifying children, is line 4b less than $14,880 ($20,430 if married ling jointly)?
No. You cannot take the credit. Enter “No” on the dotted line next to line 66a.
*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.
If line 4b is zero or less, You cannot take the credit. Enter “No” on the dotted line next to line 66a.
4a
STOP
3 or more qualifying children, is line 4b less than $47,955 ($53,505 if married ling jointly)?
b. 1b
+
–
●
●
●
●
Need more information or forms? Visit IRS.gov. -60-
Page 61 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2016 Form 1040—Lines 66a and 66b
BWorksheet —2016 EIC—Lines 66a and 66b—Continued
1040
Skip line 10; enter the amount from line 7 on line 11.Yes.
STOP
Keep for Your Records
6.
7.
8.
9.
10.
6Enter your total earned income from Part 4, line 4b.
Look up the amount on line 6 above in the EIC Table to nd
the credit. Be sure you use the correct column for your ling status
and the number of children you have. Enter the credit here.
Enter the amount from Form 1040, line 38.
Are the amounts on lines 8 and 6 the same?
Go to line 10.No.
If you have:
Leave line 10 blank; enter the amount from line 7 on line 11.Yes.
No. Look up the amount on line 8 in the EIC Table to nd the
credit. Be sure you use the correct column for your ling
status and the number of children you have. Enter the credit
here.
Enter this amount on
Form 1040, line 66a.
8
11
Part 5
Part 7
All Filers Using
Worksheet B
Your Earned
Income Credit
7
If line 7 is zero, You cannot take the credit.
Enter “No” on the dotted line next to line 66a.
No qualifying children, is the amount on line 8 less than $8,300
($13,850 if married ling jointly)?
1 or more qualifying children, is the amount on line 8 less than $18,200
($23,750 if married ling jointly)?
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.
10
This is your earned income credit.
Reminder—
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 le, earlier, to find out if you must file Form
8862 to take the credit for 2016.
EIC
1040
Part 6
Filers Who
Answered
“No” on
Line 9
CAUTION
11.
●
●
-61- Need more information or forms? Visit IRS.gov.
2016 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
At least
2
Your credit is—
1
And your filing status is—
0
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—
2,400 186 825 970
2,450
2,450
2,500 189 842 990
3
1,091
1,114
But less
than
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.
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.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
$1 $50 $2 $9 $10 $11 $2 $9 $10 $11
50 100 6 26 30 34 6 26 30 34
100 150 10 43 50 56 10 43 50 56
150 200 13 60 70 79 13 60 70 79
200 250 17 77 90 101 17 77 90 101
250 300 21 94 110 124 21 94 110 124
300 350 25 111 130 146 25 111 130 146
350 400 29 128 150 169 29 128 150 169
400 450 33 145 170 191 33 145 170 191
450 500 36 162 190 214 36 162 190 214
500 550 40 179 210 236 40 179 210 236
550 600 44 196 230 259 44 196 230 259
600 650 48 213 250 281 48 213 250 281
650 700 52 230 270 304 52 230 270 304
700 750 55 247 290 326 55 247 290 326
750 800 59 264 310 349 59 264 310 349
800 850 63 281 330 371 63 281 330 371
850 900 67 298 350 394 67 298 350 394
900 950 71 315 370 416 71 315 370 416
950 1,000 75 332 390 439 75 332 390 439
1,000 1,050 78 349 410 461 78 349 410 461
1,050 1,100 82 366 430 484 82 366 430 484
1,100 1,150 86 383 450 506 86 383 450 506
1,150 1,200 90 400 470 529 90 400 470 529
1,200 1,250 94 417 490 551 94 417 490 551
1,250 1,300 98 434 510 574 98 434 510 574
1,300 1,350 101 451 530 596 101 451 530 596
1,350 1,400 105 468 550 619 105 468 550 619
1,400 1,450 109 485 570 641 109 485 570 641
1,450 1,500 113 502 590 664 113 502 590 664
1,500 1,550 117 519 610 686 117 519 610 686
1,550 1,600 120 536 630 709 120 536 630 709
1,600 1,650 124 553 650 731 124 553 650 731
1,650 1,700 128 570 670 754 128 570 670 754
1,700 1,750 132 587 690 776 132 587 690 776
1,750 1,800 136 604 710 799 136 604 710 799
1,800 1,850 140 621 730 821 140 621 730 821
1,850 1,900 143 638 750 844 143 638 750 844
1,900 1,950 147 655 770 866 147 655 770 866
1,950 2,000 151 672 790 889 151 672 790 889
2,000 2,050 155 689 810 911 155 689 810 911
2,050 2,100 159 706 830 934 159 706 830 934
2,100 2,150 163 723 850 956 163 723 850 956
2,150 2,200 166 740 870 979 166 740 870 979
2,200 2,250 170 757 890 1,001 170 757 890 1,001
2,250 2,300 174 774 910 1,024 174 774 910 1,024
2,300 2,350 178 791 930 1,046 178 791 930 1,046
2,350 2,400 182 808 950 1,069 182 808 950 1,069
2,400 2,450 186 825 970 1,091 186 825 970 1,091
2,450 2,500 189 842 990 1,114 189 842 990 1,114
2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136
2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159
2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181
2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204
2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226
2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271
2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294
2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316
2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339
3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361
3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384
3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406
3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429
3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451
3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474
3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496
3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519
3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541
3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564
3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586
3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609
3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631
3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654
3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676
3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699
3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721
3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744
3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766
3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789
4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811
4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834
4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856
4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879
4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901
4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924
4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946
4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969
4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991
4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014
4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036
4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059
4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081
4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104
4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126
4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149
4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171
4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194
4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216
4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239
5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261
5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284
5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306
5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329
5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351
5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374
5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396
5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419
5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441
5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464
5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486
5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509
Page 62 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
(Continued)
- 62 - Need more information or forms? Visit IRS.gov.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531
5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554
5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576
5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599
5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621
5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644
5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666
5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689
6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711
6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734
6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756
6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779
6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801
6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824
6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846
6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869
6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891
6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914
6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936
6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959
6,600 6,650 506 2,253 2,650 2,981 506 2,253 2,650 2,981
6,650 6,700 506 2,270 2,670 3,004 506 2,270 2,670 3,004
6,700 6,750 506 2,287 2,690 3,026 506 2,287 2,690 3,026
6,750 6,800 506 2,304 2,710 3,049 506 2,304 2,710 3,049
6,800 6,850 506 2,321 2,730 3,071 506 2,321 2,730 3,071
6,850 6,900 506 2,338 2,750 3,094 506 2,338 2,750 3,094
6,900 6,950 506 2,355 2,770 3,116 506 2,355 2,770 3,116
6,950 7,000 506 2,372 2,790 3,139 506 2,372 2,790 3,139
7,000 7,050 506 2,389 2,810 3,161 506 2,389 2,810 3,161
7,050 7,100 506 2,406 2,830 3,184 506 2,406 2,830 3,184
7,100 7,150 506 2,423 2,850 3,206 506 2,423 2,850 3,206
7,150 7,200 506 2,440 2,870 3,229 506 2,440 2,870 3,229
7,200 7,250 506 2,457 2,890 3,251 506 2,457 2,890 3,251
7,250 7,300 506 2,474 2,910 3,274 506 2,474 2,910 3,274
7,300 7,350 506 2,491 2,930 3,296 506 2,491 2,930 3,296
7,350 7,400 506 2,508 2,950 3,319 506 2,508 2,950 3,319
7,400 7,450 506 2,525 2,970 3,341 506 2,525 2,970 3,341
7,450 7,500 506 2,542 2,990 3,364 506 2,542 2,990 3,364
7,500 7,550 506 2,559 3,010 3,386 506 2,559 3,010 3,386
7,550 7,600 506 2,576 3,030 3,409 506 2,576 3,030 3,409
7,600 7,650 506 2,593 3,050 3,431 506 2,593 3,050 3,431
7,650 7,700 506 2,610 3,070 3,454 506 2,610 3,070 3,454
7,700 7,750 506 2,627 3,090 3,476 506 2,627 3,090 3,476
7,750 7,800 506 2,644 3,110 3,499 506 2,644 3,110 3,499
7,800 7,850 506 2,661 3,130 3,521 506 2,661 3,130 3,521
7,850 7,900 506 2,678 3,150 3,544 506 2,678 3,150 3,544
7,900 7,950 506 2,695 3,170 3,566 506 2,695 3,170 3,566
7,950 8,000 506 2,712 3,190 3,589 506 2,712 3,190 3,589
8,000 8,050 506 2,729 3,210 3,611 506 2,729 3,210 3,611
8,050 8,100 506 2,746 3,230 3,634 506 2,746 3,230 3,634
8,100 8,150 506 2,763 3,250 3,656 506 2,763 3,250 3,656
8,150 8,200 506 2,780 3,270 3,679 506 2,780 3,270 3,679
8,200 8,250 506 2,797 3,290 3,701 506 2,797 3,290 3,701
8,250 8,300 506 2,814 3,310 3,724 506 2,814 3,310 3,724
8,300 8,350 501 2,831 3,330 3,746 506 2,831 3,330 3,746
8,350 8,400 498 2,848 3,350 3,769 506 2,848 3,350 3,769
8,400 8,450 494 2,865 3,370 3,791 506 2,865 3,370 3,791
8,450 8,500 490 2,882 3,390 3,814 506 2,882 3,390 3,814
8,500 8,550 486 2,899 3,410 3,836 506 2,899 3,410 3,836
8,550 8,600 482 2,916 3,430 3,859 506 2,916 3,430 3,859
8,600 8,650 479 2,933 3,450 3,881 506 2,933 3,450 3,881
8,650 8,700 475 2,950 3,470 3,904 506 2,950 3,470 3,904
8,700 8,750 471 2,967 3,490 3,926 506 2,967 3,490 3,926
8,750 8,800 467 2,984 3,510 3,949 506 2,984 3,510 3,949
8,800 8,850 463 3,001 3,530 3,971 506 3,001 3,530 3,971
8,850 8,900 459 3,018 3,550 3,994 506 3,018 3,550 3,994
8,900 8,950 456 3,035 3,570 4,016 506 3,035 3,570 4,016
8,950 9,000 452 3,052 3,590 4,039 506 3,052 3,590 4,039
9,000 9,050 448 3,069 3,610 4,061 506 3,069 3,610 4,061
9,050 9,100 444 3,086 3,630 4,084 506 3,086 3,630 4,084
9,100 9,150 440 3,103 3,650 4,106 506 3,103 3,650 4,106
9,150 9,200 436 3,120 3,670 4,129 506 3,120 3,670 4,129
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
9,200 9,250 433 3,137 3,690 4,151 506 3,137 3,690 4,151
9,250 9,300 429 3,154 3,710 4,174 506 3,154 3,710 4,174
9,300 9,350 425 3,171 3,730 4,196 506 3,171 3,730 4,196
9,350 9,400 421 3,188 3,750 4,219 506 3,188 3,750 4,219
9,400 9,450 417 3,205 3,770 4,241 506 3,205 3,770 4,241
9,450 9,500 413 3,222 3,790 4,264 506 3,222 3,790 4,264
9,500 9,550 410 3,239 3,810 4,286 506 3,239 3,810 4,286
9,550 9,600 406 3,256 3,830 4,309 506 3,256 3,830 4,309
9,600 9,650 402 3,273 3,850 4,331 506 3,273 3,850 4,331
9,650 9,700 398 3,290 3,870 4,354 506 3,290 3,870 4,354
9,700 9,750 394 3,307 3,890 4,376 506 3,307 3,890 4,376
9,750 9,800 391 3,324 3,910 4,399 506 3,324 3,910 4,399
9,800 9,850 387 3,341 3,930 4,421 506 3,341 3,930 4,421
9,850 9,900 383 3,358 3,950 4,444 506 3,358 3,950 4,444
9,900 9,950 379 3,373 3,970 4,466 506 3,373 3,970 4,466
9,950 10,000 375 3,373 3,990 4,489 506 3,373 3,990 4,489
10,000 10,050 371 3,373 4,010 4,511 506 3,373 4,010 4,511
10,050 10,100 368 3,373 4,030 4,534 506 3,373 4,030 4,534
10,100 10,150 364 3,373 4,050 4,556 506 3,373 4,050 4,556
10,150 10,200 360 3,373 4,070 4,579 506 3,373 4,070 4,579
10,200 10,250 356 3,373 4,090 4,601 506 3,373 4,090 4,601
10,250 10,300 352 3,373 4,110 4,624 506 3,373 4,110 4,624
10,300 10,350 348 3,373 4,130 4,646 506 3,373 4,130 4,646
10,350 10,400 345 3,373 4,150 4,669 506 3,373 4,150 4,669
10,400 10,450 341 3,373 4,170 4,691 506 3,373 4,170 4,691
10,450 10,500 337 3,373 4,190 4,714 506 3,373 4,190 4,714
10,500 10,550 333 3,373 4,210 4,736 506 3,373 4,210 4,736
10,550 10,600 329 3,373 4,230 4,759 506 3,373 4,230 4,759
10,600 10,650 326 3,373 4,250 4,781 506 3,373 4,250 4,781
10,650 10,700 322 3,373 4,270 4,804 506 3,373 4,270 4,804
10,700 10,750 318 3,373 4,290 4,826 506 3,373 4,290 4,826
10,750 10,800 314 3,373 4,310 4,849 506 3,373 4,310 4,849
10,800 10,850 310 3,373 4,330 4,871 506 3,373 4,330 4,871
10,850 10,900 306 3,373 4,350 4,894 506 3,373 4,350 4,894
10,900 10,950 303 3,373 4,370 4,916 506 3,373 4,370 4,916
10,950 11,000 299 3,373 4,390 4,939 506 3,373 4,390 4,939
11,000 11,050 295 3,373 4,410 4,961 506 3,373 4,410 4,961
11,050 11,100 291 3,373 4,430 4,984 506 3,373 4,430 4,984
11,100 11,150 287 3,373 4,450 5,006 506 3,373 4,450 5,006
11,150 11,200 283 3,373 4,470 5,029 506 3,373 4,470 5,029
11,200 11,250 280 3,373 4,490 5,051 506 3,373 4,490 5,051
11,250 11,300 276 3,373 4,510 5,074 506 3,373 4,510 5,074
11,300 11,350 272 3,373 4,530 5,096 506 3,373 4,530 5,096
11,350 11,400 268 3,373 4,550 5,119 506 3,373 4,550 5,119
11,400 11,450 264 3,373 4,570 5,141 506 3,373 4,570 5,141
11,450 11,500 260 3,373 4,590 5,164 506 3,373 4,590 5,164
11,500 11,550 257 3,373 4,610 5,186 506 3,373 4,610 5,186
11,550 11,600 253 3,373 4,630 5,209 506 3,373 4,630 5,209
11,600 11,650 249 3,373 4,650 5,231 506 3,373 4,650 5,231
11,650 11,700 245 3,373 4,670 5,254 506 3,373 4,670 5,254
11,700 11,750 241 3,373 4,690 5,276 506 3,373 4,690 5,276
11,750 11,800 238 3,373 4,710 5,299 506 3,373 4,710 5,299
11,800 11,850 234 3,373 4,730 5,321 506 3,373 4,730 5,321
11,850 11,900 230 3,373 4,750 5,344 506 3,373 4,750 5,344
11,900 11,950 226 3,373 4,770 5,366 506 3,373 4,770 5,366
11,950 12,000 222 3,373 4,790 5,389 506 3,373 4,790 5,389
12,000 12,050 218 3,373 4,810 5,411 506 3,373 4,810 5,411
12,050 12,100 215 3,373 4,830 5,434 506 3,373 4,830 5,434
12,100 12,150 211 3,373 4,850 5,456 506 3,373 4,850 5,456
12,150 12,200 207 3,373 4,870 5,479 506 3,373 4,870 5,479
12,200 12,250 203 3,373 4,890 5,501 506 3,373 4,890 5,501
12,250 12,300 199 3,373 4,910 5,524 506 3,373 4,910 5,524
12,300 12,350 195 3,373 4,930 5,546 506 3,373 4,930 5,546
12,350 12,400 192 3,373 4,950 5,569 506 3,373 4,950 5,569
12,400 12,450 188 3,373 4,970 5,591 506 3,373 4,970 5,591
12,450 12,500 184 3,373 4,990 5,614 506 3,373 4,990 5,614
12,500 12,550 180 3,373 5,010 5,636 506 3,373 5,010 5,636
12,550 12,600 176 3,373 5,030 5,659 506 3,373 5,030 5,659
12,600 12,650 173 3,373 5,050 5,681 506 3,373 5,050 5,681
12,650 12,700 169 3,373 5,070 5,704 506 3,373 5,070 5,704
12,700 12,750 165 3,373 5,090 5,726 506 3,373 5,090 5,726
12,750 12,800 161 3,373 5,110 5,749 506 3,373 5,110 5,749
Page 63 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Need more information or forms? Visit IRS.gov. - 63 -
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
12,800 12,850 157 3,373 5,130 5,771 506 3,373 5,130 5,771
12,850 12,900 153 3,373 5,150 5,794 506 3,373 5,150 5,794
12,900 12,950 150 3,373 5,170 5,816 506 3,373 5,170 5,816
12,950 13,000 146 3,373 5,190 5,839 506 3,373 5,190 5,839
13,000 13,050 142 3,373 5,210 5,861 506 3,373 5,210 5,861
13,050 13,100 138 3,373 5,230 5,884 506 3,373 5,230 5,884
13,100 13,150 134 3,373 5,250 5,906 506 3,373 5,250 5,906
13,150 13,200 130 3,373 5,270 5,929 506 3,373 5,270 5,929
13,200 13,250 127 3,373 5,290 5,951 506 3,373 5,290 5,951
13,250 13,300 123 3,373 5,310 5,974 506 3,373 5,310 5,974
13,300 13,350 119 3,373 5,330 5,996 506 3,373 5,330 5,996
13,350 13,400 115 3,373 5,350 6,019 506 3,373 5,350 6,019
13,400 13,450 111 3,373 5,370 6,041 506 3,373 5,370 6,041
13,450 13,500 107 3,373 5,390 6,064 506 3,373 5,390 6,064
13,500 13,550 104 3,373 5,410 6,086 506 3,373 5,410 6,086
13,550 13,600 100 3,373 5,430 6,109 506 3,373 5,430 6,109
13,600 13,650 96 3,373 5,450 6,131 506 3,373 5,450 6,131
13,650 13,700 92 3,373 5,470 6,154 506 3,373 5,470 6,154
13,700 13,750 88 3,373 5,490 6,176 506 3,373 5,490 6,176
13,750 13,800 85 3,373 5,510 6,199 506 3,373 5,510 6,199
13,800 13,850 81 3,373 5,530 6,221 506 3,373 5,530 6,221
13,850 13,900 77 3,373 5,550 6,244 501 3,373 5,550 6,244
13,900 13,950 73 3,373 5,572 6,269 498 3,373 5,572 6,269
13,950 14,000 69 3,373 5,572 6,269 494 3,373 5,572 6,269
14,000 14,050 65 3,373 5,572 6,269 490 3,373 5,572 6,269
14,050 14,100 62 3,373 5,572 6,269 486 3,373 5,572 6,269
14,100 14,150 58 3,373 5,572 6,269 482 3,373 5,572 6,269
14,150 14,200 54 3,373 5,572 6,269 479 3,373 5,572 6,269
14,200 14,250 50 3,373 5,572 6,269 475 3,373 5,572 6,269
14,250 14,300 46 3,373 5,572 6,269 471 3,373 5,572 6,269
14,300 14,350 42 3,373 5,572 6,269 467 3,373 5,572 6,269
14,350 14,400 39 3,373 5,572 6,269 463 3,373 5,572 6,269
14,400 14,450 35 3,373 5,572 6,269 459 3,373 5,572 6,269
14,450 14,500 31 3,373 5,572 6,269 456 3,373 5,572 6,269
14,500 14,550 27 3,373 5,572 6,269 452 3,373 5,572 6,269
14,550 14,600 23 3,373 5,572 6,269 448 3,373 5,572 6,269
14,600 14,650 20 3,373 5,572 6,269 444 3,373 5,572 6,269
14,650 14,700 16 3,373 5,572 6,269 440 3,373 5,572 6,269
14,700 14,750 12 3,373 5,572 6,269 436 3,373 5,572 6,269
14,750 14,800 8 3,373 5,572 6,269 433 3,373 5,572 6,269
14,800 14,850 4 3,373 5,572 6,269 429 3,373 5,572 6,269
14,850 14,900 * 3,373 5,572 6,269 425 3,373 5,572 6,269
14,900 14,950 0 3,373 5,572 6,269 421 3,373 5,572 6,269
14,950 15,000 0 3,373 5,572 6,269 417 3,373 5,572 6,269
15,000 15,050 0 3,373 5,572 6,269 413 3,373 5,572 6,269
15,050 15,100 0 3,373 5,572 6,269 410 3,373 5,572 6,269
15,100 15,150 0 3,373 5,572 6,269 406 3,373 5,572 6,269
15,150 15,200 0 3,373 5,572 6,269 402 3,373 5,572 6,269
15,200 15,250 0 3,373 5,572 6,269 398 3,373 5,572 6,269
15,250 15,300 0 3,373 5,572 6,269 394 3,373 5,572 6,269
15,300 15,350 0 3,373 5,572 6,269 391 3,373 5,572 6,269
15,350 15,400 0 3,373 5,572 6,269 387 3,373 5,572 6,269
15,400 15,450 0 3,373 5,572 6,269 383 3,373 5,572 6,269
15,450 15,500 0 3,373 5,572 6,269 379 3,373 5,572 6,269
15,500 15,550 0 3,373 5,572 6,269 375 3,373 5,572 6,269
15,550 15,600 0 3,373 5,572 6,269 371 3,373 5,572 6,269
15,600 15,650 0 3,373 5,572 6,269 368 3,373 5,572 6,269
15,650 15,700 0 3,373 5,572 6,269 364 3,373 5,572 6,269
15,700 15,750 0 3,373 5,572 6,269 360 3,373 5,572 6,269
15,750 15,800 0 3,373 5,572 6,269 356 3,373 5,572 6,269
15,800 15,850 0 3,373 5,572 6,269 352 3,373 5,572 6,269
15,850 15,900 0 3,373 5,572 6,269 348 3,373 5,572 6,269
15,900 15,950 0 3,373 5,572 6,269 345 3,373 5,572 6,269
15,950 16,000 0 3,373 5,572 6,269 341 3,373 5,572 6,269
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
16,000 16,050 0 3,373 5,572 6,269 337 3,373 5,572 6,269
16,050 16,100 0 3,373 5,572 6,269 333 3,373 5,572 6,269
16,100 16,150 0 3,373 5,572 6,269 329 3,373 5,572 6,269
16,150 16,200 0 3,373 5,572 6,269 326 3,373 5,572 6,269
16,200 16,250 0 3,373 5,572 6,269 322 3,373 5,572 6,269
16,250 16,300 0 3,373 5,572 6,269 318 3,373 5,572 6,269
16,300 16,350 0 3,373 5,572 6,269 314 3,373 5,572 6,269
16,350 16,400 0 3,373 5,572 6,269 310 3,373 5,572 6,269
16,400 16,450 0 3,373 5,572 6,269 306 3,373 5,572 6,269
16,450 16,500 0 3,373 5,572 6,269 303 3,373 5,572 6,269
16,500 16,550 0 3,373 5,572 6,269 299 3,373 5,572 6,269
16,550 16,600 0 3,373 5,572 6,269 295 3,373 5,572 6,269
16,600 16,650 0 3,373 5,572 6,269 291 3,373 5,572 6,269
16,650 16,700 0 3,373 5,572 6,269 287 3,373 5,572 6,269
16,700 16,750 0 3,373 5,572 6,269 283 3,373 5,572 6,269
16,750 16,800 0 3,373 5,572 6,269 280 3,373 5,572 6,269
16,800 16,850 0 3,373 5,572 6,269 276 3,373 5,572 6,269
16,850 16,900 0 3,373 5,572 6,269 272 3,373 5,572 6,269
16,900 16,950 0 3,373 5,572 6,269 268 3,373 5,572 6,269
16,950 17,000 0 3,373 5,572 6,269 264 3,373 5,572 6,269
17,000 17,050 0 3,373 5,572 6,269 260 3,373 5,572 6,269
17,050 17,100 0 3,373 5,572 6,269 257 3,373 5,572 6,269
17,100 17,150 0 3,373 5,572 6,269 253 3,373 5,572 6,269
17,150 17,200 0 3,373 5,572 6,269 249 3,373 5,572 6,269
17,200 17,250 0 3,373 5,572 6,269 245 3,373 5,572 6,269
17,250 17,300 0 3,373 5,572 6,269 241 3,373 5,572 6,269
17,300 17,350 0 3,373 5,572 6,269 238 3,373 5,572 6,269
17,350 17,400 0 3,373 5,572 6,269 234 3,373 5,572 6,269
17,400 17,450 0 3,373 5,572 6,269 230 3,373 5,572 6,269
17,450 17,500 0 3,373 5,572 6,269 226 3,373 5,572 6,269
17,500 17,550 0 3,373 5,572 6,269 222 3,373 5,572 6,269
17,550 17,600 0 3,373 5,572 6,269 218 3,373 5,572 6,269
17,600 17,650 0 3,373 5,572 6,269 215 3,373 5,572 6,269
17,650 17,700 0 3,373 5,572 6,269 211 3,373 5,572 6,269
17,700 17,750 0 3,373 5,572 6,269 207 3,373 5,572 6,269
17,750 17,800 0 3,373 5,572 6,269 203 3,373 5,572 6,269
17,800 17,850 0 3,373 5,572 6,269 199 3,373 5,572 6,269
17,850 17,900 0 3,373 5,572 6,269 195 3,373 5,572 6,269
17,900 17,950 0 3,373 5,572 6,269 192 3,373 5,572 6,269
17,950 18,000 0 3,373 5,572 6,269 188 3,373 5,572 6,269
18,000 18,050 0 3,373 5,572 6,269 184 3,373 5,572 6,269
18,050 18,100 0 3,373 5,572 6,269 180 3,373 5,572 6,269
18,100 18,150 0 3,373 5,572 6,269 176 3,373 5,572 6,269
18,150 18,200 0 3,373 5,572 6,269 173 3,373 5,572 6,269
18,200 18,250 0 3,367 5,565 6,261 169 3,373 5,572 6,269
18,250 18,300 0 3,359 5,554 6,251 165 3,373 5,572 6,269
18,300 18,350 0 3,351 5,544 6,240 161 3,373 5,572 6,269
18,350 18,400 0 3,343 5,533 6,230 157 3,373 5,572 6,269
18,400 18,450 0 3,335 5,523 6,219 153 3,373 5,572 6,269
18,450 18,500 0 3,327 5,512 6,208 150 3,373 5,572 6,269
18,500 18,550 0 3,319 5,501 6,198 146 3,373 5,572 6,269
18,550 18,600 0 3,311 5,491 6,187 142 3,373 5,572 6,269
18,600 18,650 0 3,303 5,480 6,177 138 3,373 5,572 6,269
18,650 18,700 0 3,295 5,470 6,166 134 3,373 5,572 6,269
18,700 18,750 0 3,287 5,459 6,156 130 3,373 5,572 6,269
18,750 18,800 0 3,279 5,449 6,145 127 3,373 5,572 6,269
18,800 18,850 0 3,271 5,438 6,135 123 3,373 5,572 6,269
18,850 18,900 0 3,263 5,428 6,124 119 3,373 5,572 6,269
18,900 18,950 0 3,255 5,417 6,114 115 3,373 5,572 6,269
18,950 19,000 0 3,247 5,407 6,103 111 3,373 5,572 6,269
19,000 19,050 0 3,239 5,396 6,093 107 3,373 5,572 6,269
19,050 19,100 0 3,231 5,386 6,082 104 3,373 5,572 6,269
19,100 19,150 0 3,223 5,375 6,072 100 3,373 5,572 6,269
19,150 19,200 0 3,215 5,365 6,061 96 3,373 5,572 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.
Page 64 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
- 64 - Need more information or forms? Visit IRS.gov.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
19,200 19,250 0 3,207 5,354 6,051 92 3,373 5,572 6,269
19,250 19,300 0 3,199 5,343 6,040 88 3,373 5,572 6,269
19,300 19,350 0 3,191 5,333 6,029 85 3,373 5,572 6,269
19,350 19,400 0 3,183 5,322 6,019 81 3,373 5,572 6,269
19,400 19,450 0 3,175 5,312 6,008 77 3,373 5,572 6,269
19,450 19,500 0 3,167 5,301 5,998 73 3,373 5,572 6,269
19,500 19,550 0 3,159 5,291 5,987 69 3,373 5,572 6,269
19,550 19,600 0 3,151 5,280 5,977 65 3,373 5,572 6,269
19,600 19,650 0 3,143 5,270 5,966 62 3,373 5,572 6,269
19,650 19,700 0 3,135 5,259 5,956 58 3,373 5,572 6,269
19,700 19,750 0 3,128 5,249 5,945 54 3,373 5,572 6,269
19,750 19,800 0 3,120 5,238 5,935 50 3,373 5,572 6,269
19,800 19,850 0 3,112 5,228 5,924 46 3,373 5,572 6,269
19,850 19,900 0 3,104 5,217 5,914 42 3,373 5,572 6,269
19,900 19,950 0 3,096 5,207 5,903 39 3,373 5,572 6,269
19,950 20,000 0 3,088 5,196 5,893 35 3,373 5,572 6,269
20,000 20,050 0 3,080 5,186 5,882 31 3,373 5,572 6,269
20,050 20,100 0 3,072 5,175 5,872 27 3,373 5,572 6,269
20,100 20,150 0 3,064 5,164 5,861 23 3,373 5,572 6,269
20,150 20,200 0 3,056 5,154 5,850 20 3,373 5,572 6,269
20,200 20,250 0 3,048 5,143 5,840 16 3,373 5,572 6,269
20,250 20,300 0 3,040 5,133 5,829 12 3,373 5,572 6,269
20,300 20,350 0 3,032 5,122 5,819 8 3,373 5,572 6,269
20,350 20,400 0 3,024 5,112 5,808 4 3,373 5,572 6,269
20,400 20,450 0 3,016 5,101 5,798 * 3,373 5,572 6,269
20,450 20,500 0 3,008 5,091 5,787 0 3,373 5,572 6,269
20,500 20,550 0 3,000 5,080 5,777 0 3,373 5,572 6,269
20,550 20,600 0 2,992 5,070 5,766 0 3,373 5,572 6,269
20,600 20,650 0 2,984 5,059 5,756 0 3,373 5,572 6,269
20,650 20,700 0 2,976 5,049 5,745 0 3,373 5,572 6,269
20,700 20,750 0 2,968 5,038 5,735 0 3,373 5,572 6,269
20,750 20,800 0 2,960 5,028 5,724 0 3,373 5,572 6,269
20,800 20,850 0 2,952 5,017 5,714 0 3,373 5,572 6,269
20,850 20,900 0 2,944 5,007 5,703 0 3,373 5,572 6,269
20,900 20,950 0 2,936 4,996 5,693 0 3,373 5,572 6,269
20,950 21,000 0 2,928 4,985 5,682 0 3,373 5,572 6,269
21,000 21,050 0 2,920 4,975 5,671 0 3,373 5,572 6,269
21,050 21,100 0 2,912 4,964 5,661 0 3,373 5,572 6,269
21,100 21,150 0 2,904 4,954 5,650 0 3,373 5,572 6,269
21,150 21,200 0 2,896 4,943 5,640 0 3,373 5,572 6,269
21,200 21,250 0 2,888 4,933 5,629 0 3,373 5,572 6,269
21,250 21,300 0 2,880 4,922 5,619 0 3,373 5,572 6,269
21,300 21,350 0 2,872 4,912 5,608 0 3,373 5,572 6,269
21,350 21,400 0 2,864 4,901 5,598 0 3,373 5,572 6,269
21,400 21,450 0 2,856 4,891 5,587 0 3,373 5,572 6,269
21,450 21,500 0 2,848 4,880 5,577 0 3,373 5,572 6,269
21,500 21,550 0 2,840 4,870 5,566 0 3,373 5,572 6,269
21,550 21,600 0 2,832 4,859 5,556 0 3,373 5,572 6,269
21,600 21,650 0 2,824 4,849 5,545 0 3,373 5,572 6,269
21,650 21,700 0 2,816 4,838 5,535 0 3,373 5,572 6,269
21,700 21,750 0 2,808 4,828 5,524 0 3,373 5,572 6,269
21,750 21,800 0 2,800 4,817 5,513 0 3,373 5,572 6,269
21,800 21,850 0 2,792 4,806 5,503 0 3,373 5,572 6,269
21,850 21,900 0 2,784 4,796 5,492 0 3,373 5,572 6,269
21,900 21,950 0 2,776 4,785 5,482 0 3,373 5,572 6,269
21,950 22,000 0 2,768 4,775 5,471 0 3,373 5,572 6,269
22,000 22,050 0 2,760 4,764 5,461 0 3,373 5,572 6,269
22,050 22,100 0 2,752 4,754 5,450 0 3,373 5,572 6,269
22,100 22,150 0 2,744 4,743 5,440 0 3,373 5,572 6,269
22,150 22,200 0 2,736 4,733 5,429 0 3,373 5,572 6,269
22,200 22,250 0 2,728 4,722 5,419 0 3,373 5,572 6,269
22,250 22,300 0 2,720 4,712 5,408 0 3,373 5,572 6,269
22,300 22,350 0 2,712 4,701 5,398 0 3,373 5,572 6,269
22,350 22,400 0 2,704 4,691 5,387 0 3,373 5,572 6,269
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
22,400 22,450 0 2,696 4,680 5,377 0 3,373 5,572 6,269
22,450 22,500 0 2,688 4,670 5,366 0 3,373 5,572 6,269
22,500 22,550 0 2,680 4,659 5,356 0 3,373 5,572 6,269
22,550 22,600 0 2,672 4,649 5,345 0 3,373 5,572 6,269
22,600 22,650 0 2,664 4,638 5,334 0 3,373 5,572 6,269
22,650 22,700 0 2,656 4,627 5,324 0 3,373 5,572 6,269
22,700 22,750 0 2,648 4,617 5,313 0 3,373 5,572 6,269
22,750 22,800 0 2,640 4,606 5,303 0 3,373 5,572 6,269
22,800 22,850 0 2,632 4,596 5,292 0 3,373 5,572 6,269
22,850 22,900 0 2,624 4,585 5,282 0 3,373 5,572 6,269
22,900 22,950 0 2,616 4,575 5,271 0 3,373 5,572 6,269
22,950 23,000 0 2,608 4,564 5,261 0 3,373 5,572 6,269
23,000 23,050 0 2,600 4,554 5,250 0 3,373 5,572 6,269
23,050 23,100 0 2,592 4,543 5,240 0 3,373 5,572 6,269
23,100 23,150 0 2,584 4,533 5,229 0 3,373 5,572 6,269
23,150 23,200 0 2,576 4,522 5,219 0 3,373 5,572 6,269
23,200 23,250 0 2,568 4,512 5,208 0 3,373 5,572 6,269
23,250 23,300 0 2,560 4,501 5,198 0 3,373 5,572 6,269
23,300 23,350 0 2,552 4,491 5,187 0 3,373 5,572 6,269
23,350 23,400 0 2,544 4,480 5,177 0 3,373 5,572 6,269
23,400 23,450 0 2,536 4,470 5,166 0 3,373 5,572 6,269
23,450 23,500 0 2,528 4,459 5,155 0 3,373 5,572 6,269
23,500 23,550 0 2,520 4,448 5,145 0 3,373 5,572 6,269
23,550 23,600 0 2,512 4,438 5,134 0 3,373 5,572 6,269
23,600 23,650 0 2,504 4,427 5,124 0 3,373 5,572 6,269
23,650 23,700 0 2,496 4,417 5,113 0 3,373 5,572 6,269
23,700 23,750 0 2,488 4,406 5,103 0 3,373 5,572 6,269
23,750 23,800 0 2,480 4,396 5,092 0 3,367 5,565 6,261
23,800 23,850 0 2,472 4,385 5,082 0 3,359 5,554 6,251
23,850 23,900 0 2,464 4,375 5,071 0 3,351 5,544 6,240
23,900 23,950 0 2,456 4,364 5,061 0 3,343 5,533 6,230
23,950 24,000 0 2,448 4,354 5,050 0 3,335 5,523 6,219
24,000 24,050 0 2,440 4,343 5,040 0 3,327 5,512 6,208
24,050 24,100 0 2,432 4,333 5,029 0 3,319 5,501 6,198
24,100 24,150 0 2,424 4,322 5,019 0 3,311 5,491 6,187
24,150 24,200 0 2,416 4,312 5,008 0 3,303 5,480 6,177
24,200 24,250 0 2,408 4,301 4,998 0 3,295 5,470 6,166
24,250 24,300 0 2,400 4,290 4,987 0 3,287 5,459 6,156
24,300 24,350 0 2,392 4,280 4,976 0 3,279 5,449 6,145
24,350 24,400 0 2,384 4,269 4,966 0 3,271 5,438 6,135
24,400 24,450 0 2,376 4,259 4,955 0 3,263 5,428 6,124
24,450 24,500 0 2,368 4,248 4,945 0 3,255 5,417 6,114
24,500 24,550 0 2,360 4,238 4,934 0 3,247 5,407 6,103
24,550 24,600 0 2,352 4,227 4,924 0 3,239 5,396 6,093
24,600 24,650 0 2,344 4,217 4,913 0 3,231 5,386 6,082
24,650 24,700 0 2,336 4,206 4,903 0 3,223 5,375 6,072
24,700 24,750 0 2,329 4,196 4,892 0 3,215 5,365 6,061
24,750 24,800 0 2,321 4,185 4,882 0 3,207 5,354 6,051
24,800 24,850 0 2,313 4,175 4,871 0 3,199 5,343 6,040
24,850 24,900 0 2,305 4,164 4,861 0 3,191 5,333 6,029
24,900 24,950 0 2,297 4,154 4,850 0 3,183 5,322 6,019
24,950 25,000 0 2,289 4,143 4,840 0 3,175 5,312 6,008
25,000 25,050 0 2,281 4,133 4,829 0 3,167 5,301 5,998
25,050 25,100 0 2,273 4,122 4,819 0 3,159 5,291 5,987
25,100 25,150 0 2,265 4,111 4,808 0 3,151 5,280 5,977
25,150 25,200 0 2,257 4,101 4,797 0 3,143 5,270 5,966
25,200 25,250 0 2,249 4,090 4,787 0 3,135 5,259 5,956
25,250 25,300 0 2,241 4,080 4,776 0 3,128 5,249 5,945
25,300 25,350 0 2,233 4,069 4,766 0 3,120 5,238 5,935
25,350 25,400 0 2,225 4,059 4,755 0 3,112 5,228 5,924
25,400 25,450 0 2,217 4,048 4,745 0 3,104 5,217 5,914
25,450 25,500 0 2,209 4,038 4,734 0 3,096 5,207 5,903
25,500 25,550 0 2,201 4,027 4,724 0 3,088 5,196 5,893
25,550 25,600 0 2,193 4,017 4,713 0 3,080 5,186 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.
Page 65 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Need more information or forms? Visit IRS.gov. - 65 -
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
25,600 25,650 0 2,185 4,006 4,703 0 3,072 5,175 5,872
25,650 25,700 0 2,177 3,996 4,692 0 3,064 5,164 5,861
25,700 25,750 0 2,169 3,985 4,682 0 3,056 5,154 5,850
25,750 25,800 0 2,161 3,975 4,671 0 3,048 5,143 5,840
25,800 25,850 0 2,153 3,964 4,661 0 3,040 5,133 5,829
25,850 25,900 0 2,145 3,954 4,650 0 3,032 5,122 5,819
25,900 25,950 0 2,137 3,943 4,640 0 3,024 5,112 5,808
25,950 26,000 0 2,129 3,932 4,629 0 3,016 5,101 5,798
26,000 26,050 0 2,121 3,922 4,618 0 3,008 5,091 5,787
26,050 26,100 0 2,113 3,911 4,608 0 3,000 5,080 5,777
26,100 26,150 0 2,105 3,901 4,597 0 2,992 5,070 5,766
26,150 26,200 0 2,097 3,890 4,587 0 2,984 5,059 5,756
26,200 26,250 0 2,089 3,880 4,576 0 2,976 5,049 5,745
26,250 26,300 0 2,081 3,869 4,566 0 2,968 5,038 5,735
26,300 26,350 0 2,073 3,859 4,555 0 2,960 5,028 5,724
26,350 26,400 0 2,065 3,848 4,545 0 2,952 5,017 5,714
26,400 26,450 0 2,057 3,838 4,534 0 2,944 5,007 5,703
26,450 26,500 0 2,049 3,827 4,524 0 2,936 4,996 5,693
26,500 26,550 0 2,041 3,817 4,513 0 2,928 4,985 5,682
26,550 26,600 0 2,033 3,806 4,503 0 2,920 4,975 5,671
26,600 26,650 0 2,025 3,796 4,492 0 2,912 4,964 5,661
26,650 26,700 0 2,017 3,785 4,482 0 2,904 4,954 5,650
26,700 26,750 0 2,009 3,775 4,471 0 2,896 4,943 5,640
26,750 26,800 0 2,001 3,764 4,460 0 2,888 4,933 5,629
26,800 26,850 0 1,993 3,753 4,450 0 2,880 4,922 5,619
26,850 26,900 0 1,985 3,743 4,439 0 2,872 4,912 5,608
26,900 26,950 0 1,977 3,732 4,429 0 2,864 4,901 5,598
26,950 27,000 0 1,969 3,722 4,418 0 2,856 4,891 5,587
27,000 27,050 0 1,961 3,711 4,408 0 2,848 4,880 5,577
27,050 27,100 0 1,953 3,701 4,397 0 2,840 4,870 5,566
27,100 27,150 0 1,945 3,690 4,387 0 2,832 4,859 5,556
27,150 27,200 0 1,937 3,680 4,376 0 2,824 4,849 5,545
27,200 27,250 0 1,929 3,669 4,366 0 2,816 4,838 5,535
27,250 27,300 0 1,921 3,659 4,355 0 2,808 4,828 5,524
27,300 27,350 0 1,913 3,648 4,345 0 2,800 4,817 5,513
27,350 27,400 0 1,905 3,638 4,334 0 2,792 4,806 5,503
27,400 27,450 0 1,897 3,627 4,324 0 2,784 4,796 5,492
27,450 27,500 0 1,889 3,617 4,313 0 2,776 4,785 5,482
27,500 27,550 0 1,881 3,606 4,303 0 2,768 4,775 5,471
27,550 27,600 0 1,873 3,596 4,292 0 2,760 4,764 5,461
27,600 27,650 0 1,865 3,585 4,281 0 2,752 4,754 5,450
27,650 27,700 0 1,857 3,574 4,271 0 2,744 4,743 5,440
27,700 27,750 0 1,849 3,564 4,260 0 2,736 4,733 5,429
27,750 27,800 0 1,841 3,553 4,250 0 2,728 4,722 5,419
27,800 27,850 0 1,833 3,543 4,239 0 2,720 4,712 5,408
27,850 27,900 0 1,825 3,532 4,229 0 2,712 4,701 5,398
27,900 27,950 0 1,817 3,522 4,218 0 2,704 4,691 5,387
27,950 28,000 0 1,809 3,511 4,208 0 2,696 4,680 5,377
28,000 28,050 0 1,801 3,501 4,197 0 2,688 4,670 5,366
28,050 28,100 0 1,793 3,490 4,187 0 2,680 4,659 5,356
28,100 28,150 0 1,785 3,480 4,176 0 2,672 4,649 5,345
28,150 28,200 0 1,777 3,469 4,166 0 2,664 4,638 5,334
28,200 28,250 0 1,769 3,459 4,155 0 2,656 4,627 5,324
28,250 28,300 0 1,761 3,448 4,145 0 2,648 4,617 5,313
28,300 28,350 0 1,753 3,438 4,134 0 2,640 4,606 5,303
28,350 28,400 0 1,745 3,427 4,124 0 2,632 4,596 5,292
28,400 28,450 0 1,737 3,417 4,113 0 2,624 4,585 5,282
28,450 28,500 0 1,729 3,406 4,102 0 2,616 4,575 5,271
28,500 28,550 0 1,721 3,395 4,092 0 2,608 4,564 5,261
28,550 28,600 0 1,713 3,385 4,081 0 2,600 4,554 5,250
28,600 28,650 0 1,705 3,374 4,071 0 2,592 4,543 5,240
28,650 28,700 0 1,697 3,364 4,060 0 2,584 4,533 5,229
28,700 28,750 0 1,689 3,353 4,050 0 2,576 4,522 5,219
28,750 28,800 0 1,681 3,343 4,039 0 2,568 4,512 5,208
28,800 28,850 0 1,673 3,332 4,029 0 2,560 4,501 5,198
28,850 28,900 0 1,665 3,322 4,018 0 2,552 4,491 5,187
28,900 28,950 0 1,657 3,311 4,008 0 2,544 4,480 5,177
28,950 29,000 0 1,649 3,301 3,997 0 2,536 4,470 5,166
29,000 29,050 0 1,641 3,290 3,987 0 2,528 4,459 5,155
29,050 29,100 0 1,633 3,280 3,976 0 2,520 4,448 5,145
29,100 29,150 0 1,625 3,269 3,966 0 2,512 4,438 5,134
29,150 29,200 0 1,617 3,259 3,955 0 2,504 4,427 5,124
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
29,200 29,250 0 1,609 3,248 3,945 0 2,496 4,417 5,113
29,250 29,300 0 1,601 3,237 3,934 0 2,488 4,406 5,103
29,300 29,350 0 1,593 3,227 3,923 0 2,480 4,396 5,092
29,350 29,400 0 1,585 3,216 3,913 0 2,472 4,385 5,082
29,400 29,450 0 1,577 3,206 3,902 0 2,464 4,375 5,071
29,450 29,500 0 1,569 3,195 3,892 0 2,456 4,364 5,061
29,500 29,550 0 1,561 3,185 3,881 0 2,448 4,354 5,050
29,550 29,600 0 1,553 3,174 3,871 0 2,440 4,343 5,040
29,600 29,650 0 1,545 3,164 3,860 0 2,432 4,333 5,029
29,650 29,700 0 1,537 3,153 3,850 0 2,424 4,322 5,019
29,700 29,750 0 1,530 3,143 3,839 0 2,416 4,312 5,008
29,750 29,800 0 1,522 3,132 3,829 0 2,408 4,301 4,998
29,800 29,850 0 1,514 3,122 3,818 0 2,400 4,290 4,987
29,850 29,900 0 1,506 3,111 3,808 0 2,392 4,280 4,976
29,900 29,950 0 1,498 3,101 3,797 0 2,384 4,269 4,966
29,950 30,000 0 1,490 3,090 3,787 0 2,376 4,259 4,955
30,000 30,050 0 1,482 3,080 3,776 0 2,368 4,248 4,945
30,050 30,100 0 1,474 3,069 3,766 0 2,360 4,238 4,934
30,100 30,150 0 1,466 3,058 3,755 0 2,352 4,227 4,924
30,150 30,200 0 1,458 3,048 3,744 0 2,344 4,217 4,913
30,200 30,250 0 1,450 3,037 3,734 0 2,336 4,206 4,903
30,250 30,300 0 1,442 3,027 3,723 0 2,329 4,196 4,892
30,300 30,350 0 1,434 3,016 3,713 0 2,321 4,185 4,882
30,350 30,400 0 1,426 3,006 3,702 0 2,313 4,175 4,871
30,400 30,450 0 1,418 2,995 3,692 0 2,305 4,164 4,861
30,450 30,500 0 1,410 2,985 3,681 0 2,297 4,154 4,850
30,500 30,550 0 1,402 2,974 3,671 0 2,289 4,143 4,840
30,550 30,600 0 1,394 2,964 3,660 0 2,281 4,133 4,829
30,600 30,650 0 1,386 2,953 3,650 0 2,273 4,122 4,819
30,650 30,700 0 1,378 2,943 3,639 0 2,265 4,111 4,808
30,700 30,750 0 1,370 2,932 3,629 0 2,257 4,101 4,797
30,750 30,800 0 1,362 2,922 3,618 0 2,249 4,090 4,787
30,800 30,850 0 1,354 2,911 3,608 0 2,241 4,080 4,776
30,850 30,900 0 1,346 2,901 3,597 0 2,233 4,069 4,766
30,900 30,950 0 1,338 2,890 3,587 0 2,225 4,059 4,755
30,950 31,000 0 1,330 2,879 3,576 0 2,217 4,048 4,745
31,000 31,050 0 1,322 2,869 3,565 0 2,209 4,038 4,734
31,050 31,100 0 1,314 2,858 3,555 0 2,201 4,027 4,724
31,100 31,150 0 1,306 2,848 3,544 0 2,193 4,017 4,713
31,150 31,200 0 1,298 2,837 3,534 0 2,185 4,006 4,703
31,200 31,250 0 1,290 2,827 3,523 0 2,177 3,996 4,692
31,250 31,300 0 1,282 2,816 3,513 0 2,169 3,985 4,682
31,300 31,350 0 1,274 2,806 3,502 0 2,161 3,975 4,671
31,350 31,400 0 1,266 2,795 3,492 0 2,153 3,964 4,661
31,400 31,450 0 1,258 2,785 3,481 0 2,145 3,954 4,650
31,450 31,500 0 1,250 2,774 3,471 0 2,137 3,943 4,640
31,500 31,550 0 1,242 2,764 3,460 0 2,129 3,932 4,629
31,550 31,600 0 1,234 2,753 3,450 0 2,121 3,922 4,618
31,600 31,650 0 1,226 2,743 3,439 0 2,113 3,911 4,608
31,650 31,700 0 1,218 2,732 3,429 0 2,105 3,901 4,597
31,700 31,750 0 1,210 2,722 3,418 0 2,097 3,890 4,587
31,750 31,800 0 1,202 2,711 3,407 0 2,089 3,880 4,576
31,800 31,850 0 1,194 2,700 3,397 0 2,081 3,869 4,566
31,850 31,900 0 1,186 2,690 3,386 0 2,073 3,859 4,555
31,900 31,950 0 1,178 2,679 3,376 0 2,065 3,848 4,545
31,950 32,000 0 1,170 2,669 3,365 0 2,057 3,838 4,534
32,000 32,050 0 1,162 2,658 3,355 0 2,049 3,827 4,524
32,050 32,100 0 1,154 2,648 3,344 0 2,041 3,817 4,513
32,100 32,150 0 1,146 2,637 3,334 0 2,033 3,806 4,503
32,150 32,200 0 1,138 2,627 3,323 0 2,025 3,796 4,492
32,200 32,250 0 1,130 2,616 3,313 0 2,017 3,785 4,482
32,250 32,300 0 1,122 2,606 3,302 0 2,009 3,775 4,471
32,300 32,350 0 1,114 2,595 3,292 0 2,001 3,764 4,460
32,350 32,400 0 1,106 2,585 3,281 0 1,993 3,753 4,450
32,400 32,450 0 1,098 2,574 3,271 0 1,985 3,743 4,439
32,450 32,500 0 1,090 2,564 3,260 0 1,977 3,732 4,429
32,500 32,550 0 1,082 2,553 3,250 0 1,969 3,722 4,418
32,550 32,600 0 1,074 2,543 3,239 0 1,961 3,711 4,408
32,600 32,650 0 1,066 2,532 3,228 0 1,953 3,701 4,397
32,650 32,700 0 1,058 2,521 3,218 0 1,945 3,690 4,387
32,700 32,750 0 1,050 2,511 3,207 0 1,937 3,680 4,376
32,750 32,800 0 1,042 2,500 3,197 0 1,929 3,669 4,366
Page 66 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
- 66 - Need more information or forms? Visit IRS.gov.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
32,800 32,850 0 1,034 2,490 3,186 0 1,921 3,659 4,355
32,850 32,900 0 1,026 2,479 3,176 0 1,913 3,648 4,345
32,900 32,950 0 1,018 2,469 3,165 0 1,905 3,638 4,334
32,950 33,000 0 1,010 2,458 3,155 0 1,897 3,627 4,324
33,000 33,050 0 1,002 2,448 3,144 0 1,889 3,617 4,313
33,050 33,100 0 994 2,437 3,134 0 1,881 3,606 4,303
33,100 33,150 0 986 2,427 3,123 0 1,873 3,596 4,292
33,150 33,200 0 978 2,416 3,113 0 1,865 3,585 4,281
33,200 33,250 0 970 2,406 3,102 0 1,857 3,574 4,271
33,250 33,300 0 962 2,395 3,092 0 1,849 3,564 4,260
33,300 33,350 0 954 2,385 3,081 0 1,841 3,553 4,250
33,350 33,400 0 946 2,374 3,071 0 1,833 3,543 4,239
33,400 33,450 0 938 2,364 3,060 0 1,825 3,532 4,229
33,450 33,500 0 930 2,353 3,049 0 1,817 3,522 4,218
33,500 33,550 0 922 2,342 3,039 0 1,809 3,511 4,208
33,550 33,600 0 914 2,332 3,028 0 1,801 3,501 4,197
33,600 33,650 0 906 2,321 3,018 0 1,793 3,490 4,187
33,650 33,700 0 898 2,311 3,007 0 1,785 3,480 4,176
33,700 33,750 0 890 2,300 2,997 0 1,777 3,469 4,166
33,750 33,800 0 882 2,290 2,986 0 1,769 3,459 4,155
33,800 33,850 0 874 2,279 2,976 0 1,761 3,448 4,145
33,850 33,900 0 866 2,269 2,965 0 1,753 3,438 4,134
33,900 33,950 0 858 2,258 2,955 0 1,745 3,427 4,124
33,950 34,000 0 850 2,248 2,944 0 1,737 3,417 4,113
34,000 34,050 0 842 2,237 2,934 0 1,729 3,406 4,102
34,050 34,100 0 834 2,227 2,923 0 1,721 3,395 4,092
34,100 34,150 0 826 2,216 2,913 0 1,713 3,385 4,081
34,150 34,200 0 818 2,206 2,902 0 1,705 3,374 4,071
34,200 34,250 0 810 2,195 2,892 0 1,697 3,364 4,060
34,250 34,300 0 802 2,184 2,881 0 1,689 3,353 4,050
34,300 34,350 0 794 2,174 2,870 0 1,681 3,343 4,039
34,350 34,400 0 786 2,163 2,860 0 1,673 3,332 4,029
34,400 34,450 0 778 2,153 2,849 0 1,665 3,322 4,018
34,450 34,500 0 770 2,142 2,839 0 1,657 3,311 4,008
34,500 34,550 0 762 2,132 2,828 0 1,649 3,301 3,997
34,550 34,600 0 754 2,121 2,818 0 1,641 3,290 3,987
34,600 34,650 0 746 2,111 2,807 0 1,633 3,280 3,976
34,650 34,700 0 738 2,100 2,797 0 1,625 3,269 3,966
34,700 34,750 0 731 2,090 2,786 0 1,617 3,259 3,955
34,750 34,800 0 723 2,079 2,776 0 1,609 3,248 3,945
34,800 34,850 0 715 2,069 2,765 0 1,601 3,237 3,934
34,850 34,900 0 707 2,058 2,755 0 1,593 3,227 3,923
34,900 34,950 0 699 2,048 2,744 0 1,585 3,216 3,913
34,950 35,000 0 691 2,037 2,734 0 1,577 3,206 3,902
35,000 35,050 0 683 2,027 2,723 0 1,569 3,195 3,892
35,050 35,100 0 675 2,016 2,713 0 1,561 3,185 3,881
35,100 35,150 0 667 2,005 2,702 0 1,553 3,174 3,871
35,150 35,200 0 659 1,995 2,691 0 1,545 3,164 3,860
35,200 35,250 0 651 1,984 2,681 0 1,537 3,153 3,850
35,250 35,300 0 643 1,974 2,670 0 1,530 3,143 3,839
35,300 35,350 0 635 1,963 2,660 0 1,522 3,132 3,829
35,350 35,400 0 627 1,953 2,649 0 1,514 3,122 3,818
35,400 35,450 0 619 1,942 2,639 0 1,506 3,111 3,808
35,450 35,500 0 611 1,932 2,628 0 1,498 3,101 3,797
35,500 35,550 0 603 1,921 2,618 0 1,490 3,090 3,787
35,550 35,600 0 595 1,911 2,607 0 1,482 3,080 3,776
35,600 35,650 0 587 1,900 2,597 0 1,474 3,069 3,766
35,650 35,700 0 579 1,890 2,586 0 1,466 3,058 3,755
35,700 35,750 0 571 1,879 2,576 0 1,458 3,048 3,744
35,750 35,800 0 563 1,869 2,565 0 1,450 3,037 3,734
35,800 35,850 0 555 1,858 2,555 0 1,442 3,027 3,723
35,850 35,900 0 547 1,848 2,544 0 1,434 3,016 3,713
35,900 35,950 0 539 1,837 2,534 0 1,426 3,006 3,702
35,950 36,000 0 531 1,826 2,523 0 1,418 2,995 3,692
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
36,000 36,050 0 523 1,816 2,512 0 1,410 2,985 3,681
36,050 36,100 0 515 1,805 2,502 0 1,402 2,974 3,671
36,100 36,150 0 507 1,795 2,491 0 1,394 2,964 3,660
36,150 36,200 0 499 1,784 2,481 0 1,386 2,953 3,650
36,200 36,250 0 491 1,774 2,470 0 1,378 2,943 3,639
36,250 36,300 0 483 1,763 2,460 0 1,370 2,932 3,629
36,300 36,350 0 475 1,753 2,449 0 1,362 2,922 3,618
36,350 36,400 0 467 1,742 2,439 0 1,354 2,911 3,608
36,400 36,450 0 459 1,732 2,428 0 1,346 2,901 3,597
36,450 36,500 0 451 1,721 2,418 0 1,338 2,890 3,587
36,500 36,550 0 443 1,711 2,407 0 1,330 2,879 3,576
36,550 36,600 0 435 1,700 2,397 0 1,322 2,869 3,565
36,600 36,650 0 427 1,690 2,386 0 1,314 2,858 3,555
36,650 36,700 0 419 1,679 2,376 0 1,306 2,848 3,544
36,700 36,750 0 411 1,669 2,365 0 1,298 2,837 3,534
36,750 36,800 0 403 1,658 2,354 0 1,290 2,827 3,523
36,800 36,850 0 395 1,647 2,344 0 1,282 2,816 3,513
36,850 36,900 0 387 1,637 2,333 0 1,274 2,806 3,502
36,900 36,950 0 379 1,626 2,323 0 1,266 2,795 3,492
36,950 37,000 0 371 1,616 2,312 0 1,258 2,785 3,481
37,000 37,050 0 363 1,605 2,302 0 1,250 2,774 3,471
37,050 37,100 0 355 1,595 2,291 0 1,242 2,764 3,460
37,100 37,150 0 347 1,584 2,281 0 1,234 2,753 3,450
37,150 37,200 0 339 1,574 2,270 0 1,226 2,743 3,439
37,200 37,250 0 331 1,563 2,260 0 1,218 2,732 3,429
37,250 37,300 0 323 1,553 2,249 0 1,210 2,722 3,418
37,300 37,350 0 315 1,542 2,239 0 1,202 2,711 3,407
37,350 37,400 0 307 1,532 2,228 0 1,194 2,700 3,397
37,400 37,450 0 299 1,521 2,218 0 1,186 2,690 3,386
37,450 37,500 0 291 1,511 2,207 0 1,178 2,679 3,376
37,500 37,550 0 283 1,500 2,197 0 1,170 2,669 3,365
37,550 37,600 0 275 1,490 2,186 0 1,162 2,658 3,355
37,600 37,650 0 267 1,479 2,175 0 1,154 2,648 3,344
37,650 37,700 0 259 1,468 2,165 0 1,146 2,637 3,334
37,700 37,750 0 251 1,458 2,154 0 1,138 2,627 3,323
37,750 37,800 0 243 1,447 2,144 0 1,130 2,616 3,313
37,800 37,850 0 235 1,437 2,133 0 1,122 2,606 3,302
37,850 37,900 0 227 1,426 2,123 0 1,114 2,595 3,292
37,900 37,950 0 219 1,416 2,112 0 1,106 2,585 3,281
37,950 38,000 0 211 1,405 2,102 0 1,098 2,574 3,271
38,000 38,050 0 203 1,395 2,091 0 1,090 2,564 3,260
38,050 38,100 0 195 1,384 2,081 0 1,082 2,553 3,250
38,100 38,150 0 187 1,374 2,070 0 1,074 2,543 3,239
38,150 38,200 0 179 1,363 2,060 0 1,066 2,532 3,228
38,200 38,250 0 171 1,353 2,049 0 1,058 2,521 3,218
38,250 38,300 0 163 1,342 2,039 0 1,050 2,511 3,207
38,300 38,350 0 155 1,332 2,028 0 1,042 2,500 3,197
38,350 38,400 0 147 1,321 2,018 0 1,034 2,490 3,186
38,400 38,450 0 139 1,311 2,007 0 1,026 2,479 3,176
38,450 38,500 0 131 1,300 1,996 0 1,018 2,469 3,165
38,500 38,550 0 123 1,289 1,986 0 1,010 2,458 3,155
38,550 38,600 0 115 1,279 1,975 0 1,002 2,448 3,144
38,600 38,650 0 107 1,268 1,965 0 994 2,437 3,134
38,650 38,700 0 99 1,258 1,954 0 986 2,427 3,123
38,700 38,750 0 91 1,247 1,944 0 978 2,416 3,113
38,750 38,800 0 83 1,237 1,933 0 970 2,406 3,102
38,800 38,850 0 75 1,226 1,923 0 962 2,395 3,092
38,850 38,900 0 67 1,216 1,912 0 954 2,385 3,081
38,900 38,950 0 59 1,205 1,902 0 946 2,374 3,071
38,950 39,000 0 51 1,195 1,891 0 938 2,364 3,060
39,000 39,050 0 43 1,184 1,881 0 930 2,353 3,049
39,050 39,100 0 35 1,174 1,870 0 922 2,342 3,039
39,100 39,150 0 27 1,163 1,860 0 914 2,332 3,028
39,150 39,200 0 19 1,153 1,849 0 906 2,321 3,018
Page 67 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Need more information or forms? Visit IRS.gov. - 67 -
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
39,200 39,250 0 11 1,142 1,839 0 898 2,311 3,007
39,250 39,300 0 * 1,131 1,828 0 890 2,300 2,997
39,300 39,350 0 0 1,121 1,817 0 882 2,290 2,986
39,350 39,400 0 0 1,110 1,807 0 874 2,279 2,976
39,400 39,450 0 0 1,100 1,796 0 866 2,269 2,965
39,450 39,500 0 0 1,089 1,786 0 858 2,258 2,955
39,500 39,550 0 0 1,079 1,775 0 850 2,248 2,944
39,550 39,600 0 0 1,068 1,765 0 842 2,237 2,934
39,600 39,650 0 0 1,058 1,754 0 834 2,227 2,923
39,650 39,700 0 0 1,047 1,744 0 826 2,216 2,913
39,700 39,750 0 0 1,037 1,733 0 818 2,206 2,902
39,750 39,800 0 0 1,026 1,723 0 810 2,195 2,892
39,800 39,850 0 0 1,016 1,712 0 802 2,184 2,881
39,850 39,900 0 0 1,005 1,702 0 794 2,174 2,870
39,900 39,950 0 0 995 1,691 0 786 2,163 2,860
39,950 40,000 0 0 984 1,681 0 778 2,153 2,849
40,000 40,050 0 0 974 1,670 0 770 2,142 2,839
40,050 40,100 0 0 963 1,660 0 762 2,132 2,828
40,100 40,150 0 0 952 1,649 0 754 2,121 2,818
40,150 40,200 0 0 942 1,638 0 746 2,111 2,807
40,200 40,250 0 0 931 1,628 0 738 2,100 2,797
40,250 40,300 0 0 921 1,617 0 731 2,090 2,786
40,300 40,350 0 0 910 1,607 0 723 2,079 2,776
40,350 40,400 0 0 900 1,596 0 715 2,069 2,765
40,400 40,450 0 0 889 1,586 0 707 2,058 2,755
40,450 40,500 0 0 879 1,575 0 699 2,048 2,744
40,500 40,550 0 0 868 1,565 0 691 2,037 2,734
40,550 40,600 0 0 858 1,554 0 683 2,027 2,723
40,600 40,650 0 0 847 1,544 0 675 2,016 2,713
40,650 40,700 0 0 837 1,533 0 667 2,005 2,702
40,700 40,750 0 0 826 1,523 0 659 1,995 2,691
40,750 40,800 0 0 816 1,512 0 651 1,984 2,681
40,800 40,850 0 0 805 1,502 0 643 1,974 2,670
40,850 40,900 0 0 795 1,491 0 635 1,963 2,660
40,900 40,950 0 0 784 1,481 0 627 1,953 2,649
40,950 41,000 0 0 773 1,470 0 619 1,942 2,639
41,000 41,050 0 0 763 1,459 0 611 1,932 2,628
41,050 41,100 0 0 752 1,449 0 603 1,921 2,618
41,100 41,150 0 0 742 1,438 0 595 1,911 2,607
41,150 41,200 0 0 731 1,428 0 587 1,900 2,597
41,200 41,250 0 0 721 1,417 0 579 1,890 2,586
41,250 41,300 0 0 710 1,407 0 571 1,879 2,576
41,300 41,350 0 0 700 1,396 0 563 1,869 2,565
41,350 41,400 0 0 689 1,386 0 555 1,858 2,555
41,400 41,450 0 0 679 1,375 0 547 1,848 2,544
41,450 41,500 0 0 668 1,365 0 539 1,837 2,534
41,500 41,550 0 0 658 1,354 0 531 1,826 2,523
41,550 41,600 0 0 647 1,344 0 523 1,816 2,512
41,600 41,650 0 0 637 1,333 0 515 1,805 2,502
41,650 41,700 0 0 626 1,323 0 507 1,795 2,491
41,700 41,750 0 0 616 1,312 0 499 1,784 2,481
41,750 41,800 0 0 605 1,301 0 491 1,774 2,470
41,800 41,850 0 0 594 1,291 0 483 1,763 2,460
41,850 41,900 0 0 584 1,280 0 475 1,753 2,449
41,900 41,950 0 0 573 1,270 0 467 1,742 2,439
41,950 42,000 0 0 563 1,259 0 459 1,732 2,428
42,000 42,050 0 0 552 1,249 0 451 1,721 2,418
42,050 42,100 0 0 542 1,238 0 443 1,711 2,407
42,100 42,150 0 0 531 1,228 0 435 1,700 2,397
42,150 42,200 0 0 521 1,217 0 427 1,690 2,386
42,200 42,250 0 0 510 1,207 0 419 1,679 2,376
42,250 42,300 0 0 500 1,196 0 411 1,669 2,365
42,300 42,350 0 0 489 1,186 0 403 1,658 2,354
42,350 42,400 0 0 479 1,175 0 395 1,647 2,344
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
42,400 42,450 0 0 468 1,165 0 387 1,637 2,333
42,450 42,500 0 0 458 1,154 0 379 1,626 2,323
42,500 42,550 0 0 447 1,144 0 371 1,616 2,312
42,550 42,600 0 0 437 1,133 0 363 1,605 2,302
42,600 42,650 0 0 426 1,122 0 355 1,595 2,291
42,650 42,700 0 0 415 1,112 0 347 1,584 2,281
42,700 42,750 0 0 405 1,101 0 339 1,574 2,270
42,750 42,800 0 0 394 1,091 0 331 1,563 2,260
42,800 42,850 0 0 384 1,080 0 323 1,553 2,249
42,850 42,900 0 0 373 1,070 0 315 1,542 2,239
42,900 42,950 0 0 363 1,059 0 307 1,532 2,228
42,950 43,000 0 0 352 1,049 0 299 1,521 2,218
43,000 43,050 0 0 342 1,038 0 291 1,511 2,207
43,050 43,100 0 0 331 1,028 0 283 1,500 2,197
43,100 43,150 0 0 321 1,017 0 275 1,490 2,186
43,150 43,200 0 0 310 1,007 0 267 1,479 2,175
43,200 43,250 0 0 300 996 0 259 1,468 2,165
43,250 43,300 0 0 289 986 0 251 1,458 2,154
43,300 43,350 0 0 279 975 0 243 1,447 2,144
43,350 43,400 0 0 268 965 0 235 1,437 2,133
43,400 43,450 0 0 258 954 0 227 1,426 2,123
43,450 43,500 0 0 247 943 0 219 1,416 2,112
43,500 43,550 0 0 236 933 0 211 1,405 2,102
43,550 43,600 0 0 226 922 0 203 1,395 2,091
43,600 43,650 0 0 215 912 0 195 1,384 2,081
43,650 43,700 0 0 205 901 0 187 1,374 2,070
43,700 43,750 0 0 194 891 0 179 1,363 2,060
43,750 43,800 0 0 184 880 0 171 1,353 2,049
43,800 43,850 0 0 173 870 0 163 1,342 2,039
43,850 43,900 0 0 163 859 0 155 1,332 2,028
43,900 43,950 0 0 152 849 0 147 1,321 2,018
43,950 44,000 0 0 142 838 0 139 1,311 2,007
44,000 44,050 0 0 131 828 0 131 1,300 1,996
44,050 44,100 0 0 121 817 0 123 1,289 1,986
44,100 44,150 0 0 110 807 0 115 1,279 1,975
44,150 44,200 0 0 100 796 0 107 1,268 1,965
44,200 44,250 0 0 89 786 0 99 1,258 1,954
44,250 44,300 0 0 78 775 0 91 1,247 1,944
44,300 44,350 0 0 68 764 0 83 1,237 1,933
44,350 44,400 0 0 57 754 0 75 1,226 1,923
44,400 44,450 0 0 47 743 0 67 1,216 1,912
44,450 44,500 0 0 36 733 0 59 1,205 1,902
44,500 44,550 0 0 26 722 0 51 1,195 1,891
44,550 44,600 0 0 15 712 0 43 1,184 1,881
44,600 44,650 0 0 ** 701 0 35 1,174 1,870
44,650 44,700 0 0 0 691 0 27 1,163 1,860
44,700 44,750 0 0 0 680 0 19 1,153 1,849
44,750 44,800 0 0 0 670 0 11 1,142 1,839
44,800 44,850 0 0 0 659 0 *** 1,131 1,828
44,850 44,900 0 0 0 649 0 0 1,121 1,817
44,900 44,950 0 0 0 638 0 0 1,110 1,807
44,950 45,000 0 0 0 628 0 0 1,100 1,796
45,000 45,050 0 0 0 617 0 0 1,089 1,786
45,050 45,100 0 0 0 607 0 0 1,079 1,775
45,100 45,150 0 0 0 596 0 0 1,068 1,765
45,150 45,200 0 0 0 585 0 0 1,058 1,754
45,200 45,250 0 0 0 575 0 0 1,047 1,744
45,250 45,300 0 0 0 564 0 0 1,037 1,733
45,300 45,350 0 0 0 554 0 0 1,026 1,723
45,350 45,400 0 0 0 543 0 0 1,016 1,712
45,400 45,450 0 0 0 533 0 0 1,005 1,702
45,450 45,500 0 0 0 522 0 0 995 1,691
45,500 45,550 0 0 0 512 0 0 984 1,681
45,550 45,600 0 0 0 501 0 0 974 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.
Page 68 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
- 68 - Need more information or forms? Visit IRS.gov.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
45,600 45,650 0 0 0 491 0 0 963 1,660
45,650 45,700 0 0 0 480 0 0 952 1,649
45,700 45,750 0 0 0 470 0 0 942 1,638
45,750 45,800 0 0 0 459 0 0 931 1,628
45,800 45,850 0 0 0 449 0 0 921 1,617
45,850 45,900 0 0 0 438 0 0 910 1,607
45,900 45,950 0 0 0 428 0 0 900 1,596
45,950 46,000 0 0 0 417 0 0 889 1,586
46,000 46,050 0 0 0 406 0 0 879 1,575
46,050 46,100 0 0 0 396 0 0 868 1,565
46,100 46,150 0 0 0 385 0 0 858 1,554
46,150 46,200 0 0 0 375 0 0 847 1,544
46,200 46,250 0 0 0 364 0 0 837 1,533
46,250 46,300 0 0 0 354 0 0 826 1,523
46,300 46,350 0 0 0 343 0 0 816 1,512
46,350 46,400 0 0 0 333 0 0 805 1,502
46,400 46,450 0 0 0 322 0 0 795 1,491
46,450 46,500 0 0 0 312 0 0 784 1,481
46,500 46,550 0 0 0 301 0 0 773 1,470
46,550 46,600 0 0 0 291 0 0 763 1,459
46,600 46,650 0 0 0 280 0 0 752 1,449
46,650 46,700 0 0 0 270 0 0 742 1,438
46,700 46,750 0 0 0 259 0 0 731 1,428
46,750 46,800 0 0 0 248 0 0 721 1,417
46,800 46,850 0 0 0 238 0 0 710 1,407
46,850 46,900 0 0 0 227 0 0 700 1,396
46,900 46,950 0 0 0 217 0 0 689 1,386
46,950 47,000 0 0 0 206 0 0 679 1,375
47,000 47,050 0 0 0 196 0 0 668 1,365
47,050 47,100 0 0 0 185 0 0 658 1,354
47,100 47,150 0 0 0 175 0 0 647 1,344
47,150 47,200 0 0 0 164 0 0 637 1,333
47,200 47,250 0 0 0 154 0 0 626 1,323
47,250 47,300 0 0 0 143 0 0 616 1,312
47,300 47,350 0 0 0 133 0 0 605 1,301
47,350 47,400 0 0 0 122 0 0 594 1,291
47,400 47,450 0 0 0 112 0 0 584 1,280
47,450 47,500 0 0 0 101 0 0 573 1,270
47,500 47,550 0 0 0 91 0 0 563 1,259
47,550 47,600 0 0 0 80 0 0 552 1,249
47,600 47,650 0 0 0 69 0 0 542 1,238
47,650 47,700 0 0 0 59 0 0 531 1,228
47,700 47,750 0 0 0 48 0 0 521 1,217
47,750 47,800 0 0 0 38 0 0 510 1,207
47,800 47,850 0 0 0 27 0 0 500 1,196
47,850 47,900 0 0 0 17 0 0 489 1,186
47,900 47,950 0 0 0 6 0 0 479 1,175
47,950 48,000 0 0 0 * 0 0 468 1,165
48,000 48,050 0 0 0 0 0 0 458 1,154
48,050 48,100 0 0 0 0 0 0 447 1,144
48,100 48,150 0 0 0 0 0 0 437 1,133
48,150 48,200 0 0 0 0 0 0 426 1,122
48,200 48,250 0 0 0 0 0 0 415 1,112
48,250 48,300 0 0 0 0 0 0 405 1,101
48,300 48,350 0 0 0 0 0 0 394 1,091
48,350 48,400 0 0 0 0 0 0 384 1,080
48,400 48,450 0 0 0 0 0 0 373 1,070
48,450 48,500 0 0 0 0 0 0 363 1,059
48,500 48,550 0 0 0 0 0 0 352 1,049
48,550 48,600 0 0 0 0 0 0 342 1,038
48,600 48,650 0 0 0 0 0 0 331 1,028
48,650 48,700 0 0 0 0 0 0 321 1,017
48,700 48,750 0 0 0 0 0 0 310 1,007
48,750 48,800 0 0 0 0 0 0 300 996
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
48,800 48,850 0 0 0 0 0 0 289 986
48,850 48,900 0 0 0 0 0 0 279 975
48,900 48,950 0 0 0 0 0 0 268 965
48,950 49,000 0 0 0 0 0 0 258 954
49,000 49,050 0 0 0 0 0 0 247 943
49,050 49,100 0 0 0 0 0 0 236 933
49,100 49,150 0 0 0 0 0 0 226 922
49,150 49,200 0 0 0 0 0 0 215 912
49,200 49,250 0 0 0 0 0 0 205 901
49,250 49,300 0 0 0 0 0 0 194 891
49,300 49,350 0 0 0 0 0 0 184 880
49,350 49,400 0 0 0 0 0 0 173 870
49,400 49,450 0 0 0 0 0 0 163 859
49,450 49,500 0 0 0 0 0 0 152 849
49,500 49,550 0 0 0 0 0 0 142 838
49,550 49,600 0 0 0 0 0 0 131 828
49,600 49,650 0 0 0 0 0 0 121 817
49,650 49,700 0 0 0 0 0 0 110 807
49,700 49,750 0 0 0 0 0 0 100 796
49,750 49,800 0 0 0 0 0 0 89 786
49,800 49,850 0 0 0 0 0 0 78 775
49,850 49,900 0 0 0 0 0 0 68 764
49,900 49,950 0 0 0 0 0 0 57 754
49,950 50,000 0 0 0 0 0 0 47 743
50,000 50,050 0 0 0 0 0 0 36 733
50,050 50,100 0 0 0 0 0 0 26 722
50,100 50,150 0 0 0 0 0 0 15 712
50,150 50,200 0 0 0 0 0 0 ** 701
50,200 50,250 0 0 0 0 0 0 0 691
50,250 50,300 0 0 0 0 0 0 0 680
50,300 50,350 0 0 0 0 0 0 0 670
50,350 50,400 0 0 0 0 0 0 0 659
50,400 50,450 0 0 0 0 0 0 0 649
50,450 50,500 0 0 0 0 0 0 0 638
50,500 50,550 0 0 0 0 0 0 0 628
50,550 50,600 0 0 0 0 0 0 0 617
50,600 50,650 0 0 0 0 0 0 0 607
50,650 50,700 0 0 0 0 0 0 0 596
50,700 50,750 0 0 0 0 0 0 0 585
50,750 50,800 0 0 0 0 0 0 0 575
50,800 50,850 0 0 0 0 0 0 0 564
50,850 50,900 0 0 0 0 0 0 0 554
50,900 50,950 0 0 0 0 0 0 0 543
50,950 51,000 0 0 0 0 0 0 0 533
51,000 51,050 0 0 0 0 0 0 0 522
51,050 51,100 0 0 0 0 0 0 0 512
51,100 51,150 0 0 0 0 0 0 0 501
51,150 51,200 0 0 0 0 0 0 0 491
51,200 51,250 0 0 0 0 0 0 0 480
51,250 51,300 0 0 0 0 0 0 0 470
51,300 51,350 0 0 0 0 0 0 0 459
51,350 51,400 0 0 0 0 0 0 0 449
51,400 51,450 0 0 0 0 0 0 0 438
51,450 51,500 0 0 0 0 0 0 0 428
51,500 51,550 0 0 0 0 0 0 0 417
51,550 51,600 0 0 0 0 0 0 0 406
51,600 51,650 0 0 0 0 0 0 0 396
51,650 51,700 0 0 0 0 0 0 0 385
51,700 51,750 0 0 0 0 0 0 0 375
51,750 51,800 0 0 0 0 0 0 0 364
51,800 51,850 0 0 0 0 0 0 0 354
51,850 51,900 0 0 0 0 0 0 0 343
51,900 51,950 0 0 0 0 0 0 0 333
51,950 52,000 0 0 0 0 0 0 0 322
*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.
Page 69 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Need more information or forms? Visit IRS.gov. - 69 -
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
52,000 52,050 0 0 0 0 0 0 0 312
52,050 52,100 0 0 0 0 0 0 0 301
52,100 52,150 0 0 0 0 0 0 0 291
52,150 52,200 0 0 0 0 0 0 0 280
52,200 52,250 0 0 0 0 0 0 0 270
52,250 52,300 0 0 0 0 0 0 0 259
52,300 52,350 0 0 0 0 0 0 0 248
52,350 52,400 0 0 0 0 0 0 0 238
52,400 52,450 0 0 0 0 0 0 0 227
52,450 52,500 0 0 0 0 0 0 0 217
52,500 52,550 0 0 0 0 0 0 0 206
52,550 52,600 0 0 0 0 0 0 0 196
52,600 52,650 0 0 0 0 0 0 0 185
52,650 52,700 0 0 0 0 0 0 0 175
52,700 52,750 0 0 0 0 0 0 0 164
52,750 52,800 0 0 0 0 0 0 0 154
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
52,800 52,850 0 0 0 0 0 0 0 143
52,850 52,900 0 0 0 0 0 0 0 133
52,900 52,950 0 0 0 0 0 0 0 122
52,950 53,000 0 0 0 0 0 0 0 112
53,000 53,050 0 0 0 0 0 0 0 101
53,050 53,100 0 0 0 0 0 0 0 91
53,100 53,150 0 0 0 0 0 0 0 80
53,150 53,200 0 0 0 0 0 0 0 69
53,200 53,250 0 0 0 0 0 0 0 59
53,250 53,300 0 0 0 0 0 0 0 48
53,300 53,350 0 0 0 0 0 0 0 38
53,350 53,400 0 0 0 0 0 0 0 27
53,400 53,450 0 0 0 0 0 0 0 17
53,450 53,500 0 0 0 0 0 0 0 6
53,500 53,505 0 0 0 0 0 0 0 1
Page 70 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
- 70 - Need more information or forms? Visit IRS.gov.
Page 71 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 cer-
tain other scholarships or fellowships in
income. See Pub. 970 and the Instruc-
tions for Form 8863 for more informa-
tion.
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 Market-
place. Eligible individuals may have ad-
vance 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. Com-
plete 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 pay-
ments, 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
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 re-
turn, 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 with-
held in excess of $7,347. But if any one
employer withheld more than $7,347,
you can't claim the excess on your re-
turn. 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.
TIP
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 repay-
ment of amounts you included in your
income in an earlier year because it ap-
peared you had a right to the income, in-
clude 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, en-
ter the total of the line 73 credits and
payments.
Refund
Line 75
Amount Overpaid
If line 75 is under $1, we will send a re-
fund only on written request.
If the amount you overpaid is
large, you may want to de
crease the amount of income
tax withheld from your pay by filing a
new Form W4. See Income Tax With-
holding and Estimated Tax Payments for
2017 under General Information, later.
Refund Offset
If you owe past-due federal tax, state in-
come tax, state unemployment compen-
sation debts, child support, spousal sup-
port, 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-
TIP
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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 com-
pensation debts, child support, spousal
support, or a federal nontax debt, such
as a student loan, part or all of the over-
payment on line 75 may be used (offset)
to pay the past-due amount. But your
part of the overpayment may be refun-
ded to you if certain conditions apply
and you complete Form 8379. For de-
tails, 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 re-
fund you receive can't be counted as in-
come when determining if you or any-
one else is eligible for benefits or
assistance, or how much you or anyone
else can receive, under any federal pro-
gram or under any state or local program
financed in whole or in part with federal
funds. These programs include Tempo-
rary Assistance for Needy Families
(TANF), Medicaid, Supplemental Se-
curity 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 re-
fund will affect your benefits.
Simple. Safe. Secure.
DIRECT
DEPOSIT
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 in-
stitution (such as a mutual fund, broker-
age 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 at-
tach 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 direct-
ly 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 de-
posited into the preparer's account to pay
the fee.
The number of refunds that can be di-
rectly 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 di-
rect deposit than you do by check.
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 depos-
it your check.
It saves tax dollars. It costs the
government less to refund by direct de-
posit.
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
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 de-
posit 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 cus-
todian can assume the deposit is for the
year during which you are filing the re-
turn. 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 de-
posit to your IRA is for 2017. If you
designate your deposit to be for 2016,
you must verify that the deposit was ac-
tually made to the account by the due
date of the return (not counting exten-
sions). If the deposit isn't made by that
date, the deposit isn't an IRA contribu-
tion for 2016. In that case, you must file
an amended 2016 return and reduce any
IRA deduction and any retirement sav-
ings contributions credit you claimed.
You and your spouse, if filing
jointly, each may be able to
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. 590A. If the lim
its on IRA contributions change for
CAUTION
!
CAUTION
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2016 Form 1040—Lines 76a Through 77
2017, Pub. 590A will have the new
2017 limits.
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 on-
line, 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 ac-
count or use it to buy up to $5,000 in pa-
per series I savings bonds. You do not
need a TreasuryDirect® account to do
this. For more information, see the Form
8888 instructions.
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 un-
less 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 ac-
count 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.
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, bro-
kerage account, or other similar account,
ask your financial institution whether
you should check the “Checking” or
“Savings” box. You must check the cor-
rect box to ensure your deposit is accep-
ted. 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 ac-
count(s) is different from the amount
you expected, you will receive an ex-
planation 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 re-
fund deposited to an individual account,
and your financial institution(s) won't al-
low this. The IRS isn't responsible if a
financial institution rejects a direct de-
posit.
The name on your account doesn't
match the name on the refund, and your
financial institution(s) won't allow a re-
fund to be deposited unless the name on
the refund matches the name on the ac-
count.
Three direct deposits of tax re-
funds 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 whi-
ted out.
The IRS isn't responsible for a
lost refund if you enter the
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 request-
ing us to apply it to your spouse's ac-
count. Include your spouse's social se-
curity number in the statement.
CAUTION
!
Sample Check—Lines 76b Through 76d
Do not include
the check number.
1234
SAMPLE
CHARLES KEYS
MARY ELLEN KEYS
123 Pear Lane
Anyplace, MI 00000
15-0000/0000
PAY TO THE
ORDER OF $
DOLLARS
ANYPLACE BANK
Anyplace, MI 00000
For
|:250250025|:202020"’86".1234
The routing and account numbers may be in different places on your check.
(line 76b) (line 76d)
Routing
number
Account
number
CAUTION
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2016 Form 1040—Line 78
This election to apply part or
all of the amount overpaid to
your 2017 estimated tax can't
be changed later.
Amount You Owe
To avoid interest and penalties,
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.
Line 78
Amount You Owe
IRS offers several payment options. You
can pay online, by phone, mobile de-
vice, cash (maximum $1,000 per day
and per transaction), check or money or-
der. Go to IRS.gov/payments for pay-
ment options.
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 infor-
mation, go to IRS.gov/payments. You
can pay using any of the following
methods.
IRS Direct Pay for online trans-
fers directly from your checking or sav-
ings 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 efile/e-pay op-
tion offered when filing your federal
CAUTION
!
TIP
taxes electronically using tax prepara-
tion software, through a tax professio-
nal, 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 on-
line monthly installment agreement at
IRS.gov/payments. Once you complete
the online process, you will receive im-
mediate 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 appli-
cation.
Pay by Phone
Paying by phone is another safe and se-
cure method of paying electronically.
Use one of the following methods (1)
call one of the debit or credit card serv-
ice 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.
Link2Gov Corporation
1-888-PAY-1040TM
(1-888-729-1040)
www.PAY1040.com
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
EFTPS. To use EFTPS, you must be
enrolled either online or have an enroll-
ment 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.
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 pay-
ment 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 Treas-
ury” 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 infor-
mation on Form 1040-V, go to IRS.gov/
form1040v. If you are filing a joint re-
turn, enter the SSN shown first on your
tax return.
To help us process your payment, en-
ter the amount on the right side of the
check like this: $ XXX.XX. Do not use
dashes or lines (for example, do not en-
ter “$ XXX–” or “$ XXXxx100”).
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.
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2016 Form 1040—Lines 78 and 79
You may need to (a) increase
the amount of income tax with
held from your pay by filing a
new Form W4, (b) increase the tax
withheld from other income by filing
Form W4P or W4V, or (c) make esti
mated tax payments for 2017. See In-
come 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 in-
stallment agreement, you can pay all or
part of the tax you owe in monthly in-
stallments. However, even if an install-
ment 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 possi-
ble when you file. But before requesting
an installment agreement, you should
consider other less costly alternatives,
such as a bank loan or credit card pay-
ment.
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 ex-
tension 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 exten-
sion 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
TIP
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 pay-
ment,
Excise tax on insider stock com-
pensation 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 sec-
tion 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 pay-
ment,
Excise tax on insider stock com-
pensation 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 sec-
tion 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 pen-
alty 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 pen-
alty 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 overpay-
ment 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 over-
payment 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 re-
turn unless Form 2210 indicates that you
must do so. Instead, keep it for your re-
cords.
Because Form 2210 is compli
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 per-
sonal identification number (PIN).
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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 sta-
tus of your refund or payment(s),
Receive copies of notices or tran-
scripts related to your return, upon re-
quest, 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 be-
fore 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 re-
turn 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 specifi-
cally authorizes the representative to
sign your return. To do this, you can use
Form 2848. If you are filing a joint re-
turn 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 men-
tally or physically incompetent individu-
al 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 prac-
titioner, you can use a Self-Select PIN or
a Practitioner PIN.
SelfSelect 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 dig-
its 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 appli-
cable. 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
is the five digit PIN you used to elec-
tronically sign your 2015 return.) You
will also be prompted to enter your date
of birth (DOB).
You can't use the SelfSelect
PIN method if you are a
firsttime 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 Num-
ber (IP PIN) from the IRS, enter it in the
IP PIN spaces provided below your day-
time 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
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 num-
ber (SSN) appears first on the tax return
should enter his or her IP PIN. However,
if you are filing electronically, both tax-
payers 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 pre-
parer must give you a copy of the return
CAUTION
!
CAUTION
!
Need more information or forms? Visit IRS.gov. -76-
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 be-
hind 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. At-
tach Forms W-2 and 2439 to the front of
Form 1040. If you received a Form
W-2c (a corrected Form W-2), attach
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.
-77- Need more information or forms? Visit IRS.gov.
Page 78 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2016
Tax Table
CAUTION
!
See the instructions for line 44 to see if you must use the
Tax Table below to figure your tax.
At
Least
But
Less
Than
Single Married
ling
jointly*
Married
ling
sepa-
rately
Head
of a
house-
hold
Your tax is—
25,200
25,250
25,300
25,350
3,320
3,328
3,335
3,343
Sample Table
25,250
25,300
25,350
25,400
2,856
2,864
2,871
2,879
3,320
3,328
3,335
3,343
3,121
3,129
3,136
3,144
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—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
0 5 0 0 0 0
5 15 1 1 1 1
15 25 2 2 2 2
25 50 4 4 4 4
50 75 6 6 6 6
75 100 9 9 9 9
100 125 11 11 11 11
125 150 14 14 14 14
150 175 16 16 16 16
175 200 19 19 19 19
200 225 21 21 21 21
225 250 24 24 24 24
250 275 26 26 26 26
275 300 29 29 29 29
300 325 31 31 31 31
325 350 34 34 34 34
350 375 36 36 36 36
375 400 39 39 39 39
400 425 41 41 41 41
425 450 44 44 44 44
450 475 46 46 46 46
475 500 49 49 49 49
500 525 51 51 51 51
525 550 54 54 54 54
550 575 56 56 56 56
575 600 59 59 59 59
600 625 61 61 61 61
625 650 64 64 64 64
650 675 66 66 66 66
675 700 69 69 69 69
700 725 71 71 71 71
725 750 74 74 74 74
750 775 76 76 76 76
775 800 79 79 79 79
800 825 81 81 81 81
825 850 84 84 84 84
850 875 86 86 86 86
875 900 89 89 89 89
900 925 91 91 91 91
925 950 94 94 94 94
950 975 96 96 96 96
975 1,000 99 99 99 99
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
1,000
1,000 1,025 101 101 101 101
1,025 1,050 104 104 104 104
1,050 1,075 106 106 106 106
1,075 1,100 109 109 109 109
1,100 1,125 111 111 111 111
1,125 1,150 114 114 114 114
1,150 1,175 116 116 116 116
1,175 1,200 119 119 119 119
1,200 1,225 121 121 121 121
1,225 1,250 124 124 124 124
1,250 1,275 126 126 126 126
1,275 1,300 129 129 129 129
1,300 1,325 131 131 131 131
1,325 1,350 134 134 134 134
1,350 1,375 136 136 136 136
1,375 1,400 139 139 139 139
1,400 1,425 141 141 141 141
1,425 1,450 144 144 144 144
1,450 1,475 146 146 146 146
1,475 1,500 149 149 149 149
1,500 1,525 151 151 151 151
1,525 1,550 154 154 154 154
1,550 1,575 156 156 156 156
1,575 1,600 159 159 159 159
1,600 1,625 161 161 161 161
1,625 1,650 164 164 164 164
1,650 1,675 166 166 166 166
1,675 1,700 169 169 169 169
1,700 1,725 171 171 171 171
1,725 1,750 174 174 174 174
1,750 1,775 176 176 176 176
1,775 1,800 179 179 179 179
1,800 1,825 181 181 181 181
1,825 1,850 184 184 184 184
1,850 1,875 186 186 186 186
1,875 1,900 189 189 189 189
1,900 1,925 191 191 191 191
1,925 1,950 194 194 194 194
1,950 1,975 196 196 196 196
1,975 2,000 199 199 199 199
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
2,000
2,000 2,025 201 201 201 201
2,025 2,050 204 204 204 204
2,050 2,075 206 206 206 206
2,075 2,100 209 209 209 209
2,100 2,125 211 211 211 211
2,125 2,150 214 214 214 214
2,150 2,175 216 216 216 216
2,175 2,200 219 219 219 219
2,200 2,225 221 221 221 221
2,225 2,250 224 224 224 224
2,250 2,275 226 226 226 226
2,275 2,300 229 229 229 229
2,300 2,325 231 231 231 231
2,325 2,350 234 234 234 234
2,350 2,375 236 236 236 236
2,375 2,400 239 239 239 239
2,400 2,425 241 241 241 241
2,425 2,450 244 244 244 244
2,450 2,475 246 246 246 246
2,475 2,500 249 249 249 249
2,500 2,525 251 251 251 251
2,525 2,550 254 254 254 254
2,550 2,575 256 256 256 256
2,575 2,600 259 259 259 259
2,600 2,625 261 261 261 261
2,625 2,650 264 264 264 264
2,650 2,675 266 266 266 266
2,675 2,700 269 269 269 269
2,700 2,725 271 271 271 271
2,725 2,750 274 274 274 274
2,750 2,775 276 276 276 276
2,775 2,800 279 279 279 279
2,800 2,825 281 281 281 281
2,825 2,850 284 284 284 284
2,850 2,875 286 286 286 286
2,875 2,900 289 289 289 289
2,900 2,925 291 291 291 291
2,925 2,950 294 294 294 294
2,950 2,975 296 296 296 296
2,975 3,000 299 299 299 299
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 78 -
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2016 Tax Table — Continued
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
3,000
3,000 3,050 303 303 303 303
3,050 3,100 308 308 308 308
3,100 3,150 313 313 313 313
3,150 3,200 318 318 318 318
3,200 3,250 323 323 323 323
3,250 3,300 328 328 328 328
3,300 3,350 333 333 333 333
3,350 3,400 338 338 338 338
3,400 3,450 343 343 343 343
3,450 3,500 348 348 348 348
3,500 3,550 353 353 353 353
3,550 3,600 358 358 358 358
3,600 3,650 363 363 363 363
3,650 3,700 368 368 368 368
3,700 3,750 373 373 373 373
3,750 3,800 378 378 378 378
3,800 3,850 383 383 383 383
3,850 3,900 388 388 388 388
3,900 3,950 393 393 393 393
3,950 4,000 398 398 398 398
4,000
4,000 4,050 403 403 403 403
4,050 4,100 408 408 408 408
4,100 4,150 413 413 413 413
4,150 4,200 418 418 418 418
4,200 4,250 423 423 423 423
4,250 4,300 428 428 428 428
4,300 4,350 433 433 433 433
4,350 4,400 438 438 438 438
4,400 4,450 443 443 443 443
4,450 4,500 448 448 448 448
4,500 4,550 453 453 453 453
4,550 4,600 458 458 458 458
4,600 4,650 463 463 463 463
4,650 4,700 468 468 468 468
4,700 4,750 473 473 473 473
4,750 4,800 478 478 478 478
4,800 4,850 483 483 483 483
4,850 4,900 488 488 488 488
4,900 4,950 493 493 493 493
4,950 5,000 498 498 498 498
5,000
5,000 5,050 503 503 503 503
5,050 5,100 508 508 508 508
5,100 5,150 513 513 513 513
5,150 5,200 518 518 518 518
5,200 5,250 523 523 523 523
5,250 5,300 528 528 528 528
5,300 5,350 533 533 533 533
5,350 5,400 538 538 538 538
5,400 5,450 543 543 543 543
5,450 5,500 548 548 548 548
5,500 5,550 553 553 553 553
5,550 5,600 558 558 558 558
5,600 5,650 563 563 563 563
5,650 5,700 568 568 568 568
5,700 5,750 573 573 573 573
5,750 5,800 578 578 578 578
5,800 5,850 583 583 583 583
5,850 5,900 588 588 588 588
5,900 5,950 593 593 593 593
5,950 6,000 598 598 598 598
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
6,000
6,000 6,050 603 603 603 603
6,050 6,100 608 608 608 608
6,100 6,150 613 613 613 613
6,150 6,200 618 618 618 618
6,200 6,250 623 623 623 623
6,250 6,300 628 628 628 628
6,300 6,350 633 633 633 633
6,350 6,400 638 638 638 638
6,400 6,450 643 643 643 643
6,450 6,500 648 648 648 648
6,500 6,550 653 653 653 653
6,550 6,600 658 658 658 658
6,600 6,650 663 663 663 663
6,650 6,700 668 668 668 668
6,700 6,750 673 673 673 673
6,750 6,800 678 678 678 678
6,800 6,850 683 683 683 683
6,850 6,900 688 688 688 688
6,900 6,950 693 693 693 693
6,950 7,000 698 698 698 698
7,000
7,000 7,050 703 703 703 703
7,050 7,100 708 708 708 708
7,100 7,150 713 713 713 713
7,150 7,200 718 718 718 718
7,200 7,250 723 723 723 723
7,250 7,300 728 728 728 728
7,300 7,350 733 733 733 733
7,350 7,400 738 738 738 738
7,400 7,450 743 743 743 743
7,450 7,500 748 748 748 748
7,500 7,550 753 753 753 753
7,550 7,600 758 758 758 758
7,600 7,650 763 763 763 763
7,650 7,700 768 768 768 768
7,700 7,750 773 773 773 773
7,750 7,800 778 778 778 778
7,800 7,850 783 783 783 783
7,850 7,900 788 788 788 788
7,900 7,950 793 793 793 793
7,950 8,000 798 798 798 798
8,000
8,000 8,050 803 803 803 803
8,050 8,100 808 808 808 808
8,100 8,150 813 813 813 813
8,150 8,200 818 818 818 818
8,200 8,250 823 823 823 823
8,250 8,300 828 828 828 828
8,300 8,350 833 833 833 833
8,350 8,400 838 838 838 838
8,400 8,450 843 843 843 843
8,450 8,500 848 848 848 848
8,500 8,550 853 853 853 853
8,550 8,600 858 858 858 858
8,600 8,650 863 863 863 863
8,650 8,700 868 868 868 868
8,700 8,750 873 873 873 873
8,750 8,800 878 878 878 878
8,800 8,850 883 883 883 883
8,850 8,900 888 888 888 888
8,900 8,950 893 893 893 893
8,950 9,000 898 898 898 898
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
9,000
9,000 9,050 903 903 903 903
9,050 9,100 908 908 908 908
9,100 9,150 913 913 913 913
9,150 9,200 918 918 918 918
9,200 9,250 923 923 923 923
9,250 9,300 928 928 928 928
9,300 9,350 935 933 935 933
9,350 9,400 943 938 943 938
9,400 9,450 950 943 950 943
9,450 9,500 958 948 958 948
9,500 9,550 965 953 965 953
9,550 9,600 973 958 973 958
9,600 9,650 980 963 980 963
9,650 9,700 988 968 988 968
9,700 9,750 995 973 995 973
9,750 9,800 1,003 978 1,003 978
9,800 9,850 1,010 983 1,010 983
9,850 9,900 1,018 988 1,018 988
9,900 9,950 1,025 993 1,025 993
9,950 10,000 1,033 998 1,033 998
10,000
10,000 10,050 1,040 1,003 1,040 1,003
10,050 10,100 1,048 1,008 1,048 1,008
10,100 10,150 1,055 1,013 1,055 1,013
10,150 10,200 1,063 1,018 1,063 1,018
10,200 10,250 1,070 1,023 1,070 1,023
10,250 10,300 1,078 1,028 1,078 1,028
10,300 10,350 1,085 1,033 1,085 1,033
10,350 10,400 1,093 1,038 1,093 1,038
10,400 10,450 1,100 1,043 1,100 1,043
10,450 10,500 1,108 1,048 1,108 1,048
10,500 10,550 1,115 1,053 1,115 1,053
10,550 10,600 1,123 1,058 1,123 1,058
10,600 10,650 1,130 1,063 1,130 1,063
10,650 10,700 1,138 1,068 1,138 1,068
10,700 10,750 1,145 1,073 1,145 1,073
10,750 10,800 1,153 1,078 1,153 1,078
10,800 10,850 1,160 1,083 1,160 1,083
10,850 10,900 1,168 1,088 1,168 1,088
10,900 10,950 1,175 1,093 1,175 1,093
10,950 11,000 1,183 1,098 1,183 1,098
11,000
11,000 11,050 1,190 1,103 1,190 1,103
11,050 11,100 1,198 1,108 1,198 1,108
11,100 11,150 1,205 1,113 1,205 1,113
11,150 11,200 1,213 1,118 1,213 1,118
11,200 11,250 1,220 1,123 1,220 1,123
11,250 11,300 1,228 1,128 1,228 1,128
11,300 11,350 1,235 1,133 1,235 1,133
11,350 11,400 1,243 1,138 1,243 1,138
11,400 11,450 1,250 1,143 1,250 1,143
11,450 11,500 1,258 1,148 1,258 1,148
11,500 11,550 1,265 1,153 1,265 1,153
11,550 11,600 1,273 1,158 1,273 1,158
11,600 11,650 1,280 1,163 1,280 1,163
11,650 11,700 1,288 1,168 1,288 1,168
11,700 11,750 1,295 1,173 1,295 1,173
11,750 11,800 1,303 1,178 1,303 1,178
11,800 11,850 1,310 1,183 1,310 1,183
11,850 11,900 1,318 1,188 1,318 1,188
11,900 11,950 1,325 1,193 1,325 1,193
11,950 12,000 1,333 1,198 1,333 1,198
(Continued)
* This column must also be used by a qualifying widow(er).
- 79 - Need more information or forms? Visit IRS.gov.
Page 80 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2016 Tax Table — Continued
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
12,000
12,000 12,050 1,340 1,203 1,340 1,203
12,050 12,100 1,348 1,208 1,348 1,208
12,100 12,150 1,355 1,213 1,355 1,213
12,150 12,200 1,363 1,218 1,363 1,218
12,200 12,250 1,370 1,223 1,370 1,223
12,250 12,300 1,378 1,228 1,378 1,228
12,300 12,350 1,385 1,233 1,385 1,233
12,350 12,400 1,393 1,238 1,393 1,238
12,400 12,450 1,400 1,243 1,400 1,243
12,450 12,500 1,408 1,248 1,408 1,248
12,500 12,550 1,415 1,253 1,415 1,253
12,550 12,600 1,423 1,258 1,423 1,258
12,600 12,650 1,430 1,263 1,430 1,263
12,650 12,700 1,438 1,268 1,438 1,268
12,700 12,750 1,445 1,273 1,445 1,273
12,750 12,800 1,453 1,278 1,453 1,278
12,800 12,850 1,460 1,283 1,460 1,283
12,850 12,900 1,468 1,288 1,468 1,288
12,900 12,950 1,475 1,293 1,475 1,293
12,950 13,000 1,483 1,298 1,483 1,298
13,000
13,000 13,050 1,490 1,303 1,490 1,303
13,050 13,100 1,498 1,308 1,498 1,308
13,100 13,150 1,505 1,313 1,505 1,313
13,150 13,200 1,513 1,318 1,513 1,318
13,200 13,250 1,520 1,323 1,520 1,323
13,250 13,300 1,528 1,328 1,528 1,329
13,300 13,350 1,535 1,333 1,535 1,336
13,350 13,400 1,543 1,338 1,543 1,344
13,400 13,450 1,550 1,343 1,550 1,351
13,450 13,500 1,558 1,348 1,558 1,359
13,500 13,550 1,565 1,353 1,565 1,366
13,550 13,600 1,573 1,358 1,573 1,374
13,600 13,650 1,580 1,363 1,580 1,381
13,650 13,700 1,588 1,368 1,588 1,389
13,700 13,750 1,595 1,373 1,595 1,396
13,750 13,800 1,603 1,378 1,603 1,404
13,800 13,850 1,610 1,383 1,610 1,411
13,850 13,900 1,618 1,388 1,618 1,419
13,900 13,950 1,625 1,393 1,625 1,426
13,950 14,000 1,633 1,398 1,633 1,434
14,000
14,000 14,050 1,640 1,403 1,640 1,441
14,050 14,100 1,648 1,408 1,648 1,449
14,100 14,150 1,655 1,413 1,655 1,456
14,150 14,200 1,663 1,418 1,663 1,464
14,200 14,250 1,670 1,423 1,670 1,471
14,250 14,300 1,678 1,428 1,678 1,479
14,300 14,350 1,685 1,433 1,685 1,486
14,350 14,400 1,693 1,438 1,693 1,494
14,400 14,450 1,700 1,443 1,700 1,501
14,450 14,500 1,708 1,448 1,708 1,509
14,500 14,550 1,715 1,453 1,715 1,516
14,550 14,600 1,723 1,458 1,723 1,524
14,600 14,650 1,730 1,463 1,730 1,531
14,650 14,700 1,738 1,468 1,738 1,539
14,700 14,750 1,745 1,473 1,745 1,546
14,750 14,800 1,753 1,478 1,753 1,554
14,800 14,850 1,760 1,483 1,760 1,561
14,850 14,900 1,768 1,488 1,768 1,569
14,900 14,950 1,775 1,493 1,775 1,576
14,950 15,000 1,783 1,498 1,783 1,584
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
15,000
15,000 15,050 1,790 1,503 1,790 1,591
15,050 15,100 1,798 1,508 1,798 1,599
15,100 15,150 1,805 1,513 1,805 1,606
15,150 15,200 1,813 1,518 1,813 1,614
15,200 15,250 1,820 1,523 1,820 1,621
15,250 15,300 1,828 1,528 1,828 1,629
15,300 15,350 1,835 1,533 1,835 1,636
15,350 15,400 1,843 1,538 1,843 1,644
15,400 15,450 1,850 1,543 1,850 1,651
15,450 15,500 1,858 1,548 1,858 1,659
15,500 15,550 1,865 1,553 1,865 1,666
15,550 15,600 1,873 1,558 1,873 1,674
15,600 15,650 1,880 1,563 1,880 1,681
15,650 15,700 1,888 1,568 1,888 1,689
15,700 15,750 1,895 1,573 1,895 1,696
15,750 15,800 1,903 1,578 1,903 1,704
15,800 15,850 1,910 1,583 1,910 1,711
15,850 15,900 1,918 1,588 1,918 1,719
15,900 15,950 1,925 1,593 1,925 1,726
15,950 16,000 1,933 1,598 1,933 1,734
16,000
16,000 16,050 1,940 1,603 1,940 1,741
16,050 16,100 1,948 1,608 1,948 1,749
16,100 16,150 1,955 1,613 1,955 1,756
16,150 16,200 1,963 1,618 1,963 1,764
16,200 16,250 1,970 1,623 1,970 1,771
16,250 16,300 1,978 1,628 1,978 1,779
16,300 16,350 1,985 1,633 1,985 1,786
16,350 16,400 1,993 1,638 1,993 1,794
16,400 16,450 2,000 1,643 2,000 1,801
16,450 16,500 2,008 1,648 2,008 1,809
16,500 16,550 2,015 1,653 2,015 1,816
16,550 16,600 2,023 1,658 2,023 1,824
16,600 16,650 2,030 1,663 2,030 1,831
16,650 16,700 2,038 1,668 2,038 1,839
16,700 16,750 2,045 1,673 2,045 1,846
16,750 16,800 2,053 1,678 2,053 1,854
16,800 16,850 2,060 1,683 2,060 1,861
16,850 16,900 2,068 1,688 2,068 1,869
16,900 16,950 2,075 1,693 2,075 1,876
16,950 17,000 2,083 1,698 2,083 1,884
17,000
17,000 17,050 2,090 1,703 2,090 1,891
17,050 17,100 2,098 1,708 2,098 1,899
17,100 17,150 2,105 1,713 2,105 1,906
17,150 17,200 2,113 1,718 2,113 1,914
17,200 17,250 2,120 1,723 2,120 1,921
17,250 17,300 2,128 1,728 2,128 1,929
17,300 17,350 2,135 1,733 2,135 1,936
17,350 17,400 2,143 1,738 2,143 1,944
17,400 17,450 2,150 1,743 2,150 1,951
17,450 17,500 2,158 1,748 2,158 1,959
17,500 17,550 2,165 1,753 2,165 1,966
17,550 17,600 2,173 1,758 2,173 1,974
17,600 17,650 2,180 1,763 2,180 1,981
17,650 17,700 2,188 1,768 2,188 1,989
17,700 17,750 2,195 1,773 2,195 1,996
17,750 17,800 2,203 1,778 2,203 2,004
17,800 17,850 2,210 1,783 2,210 2,011
17,850 17,900 2,218 1,788 2,218 2,019
17,900 17,950 2,225 1,793 2,225 2,026
17,950 18,000 2,233 1,798 2,233 2,034
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
18,000
18,000 18,050 2,240 1,803 2,240 2,041
18,050 18,100 2,248 1,808 2,248 2,049
18,100 18,150 2,255 1,813 2,255 2,056
18,150 18,200 2,263 1,818 2,263 2,064
18,200 18,250 2,270 1,823 2,270 2,071
18,250 18,300 2,278 1,828 2,278 2,079
18,300 18,350 2,285 1,833 2,285 2,086
18,350 18,400 2,293 1,838 2,293 2,094
18,400 18,450 2,300 1,843 2,300 2,101
18,450 18,500 2,308 1,848 2,308 2,109
18,500 18,550 2,315 1,853 2,315 2,116
18,550 18,600 2,323 1,859 2,323 2,124
18,600 18,650 2,330 1,866 2,330 2,131
18,650 18,700 2,338 1,874 2,338 2,139
18,700 18,750 2,345 1,881 2,345 2,146
18,750 18,800 2,353 1,889 2,353 2,154
18,800 18,850 2,360 1,896 2,360 2,161
18,850 18,900 2,368 1,904 2,368 2,169
18,900 18,950 2,375 1,911 2,375 2,176
18,950 19,000 2,383 1,919 2,383 2,184
19,000
19,000 19,050 2,390 1,926 2,390 2,191
19,050 19,100 2,398 1,934 2,398 2,199
19,100 19,150 2,405 1,941 2,405 2,206
19,150 19,200 2,413 1,949 2,413 2,214
19,200 19,250 2,420 1,956 2,420 2,221
19,250 19,300 2,428 1,964 2,428 2,229
19,300 19,350 2,435 1,971 2,435 2,236
19,350 19,400 2,443 1,979 2,443 2,244
19,400 19,450 2,450 1,986 2,450 2,251
19,450 19,500 2,458 1,994 2,458 2,259
19,500 19,550 2,465 2,001 2,465 2,266
19,550 19,600 2,473 2,009 2,473 2,274
19,600 19,650 2,480 2,016 2,480 2,281
19,650 19,700 2,488 2,024 2,488 2,289
19,700 19,750 2,495 2,031 2,495 2,296
19,750 19,800 2,503 2,039 2,503 2,304
19,800 19,850 2,510 2,046 2,510 2,311
19,850 19,900 2,518 2,054 2,518 2,319
19,900 19,950 2,525 2,061 2,525 2,326
19,950 20,000 2,533 2,069 2,533 2,334
20,000
20,000 20,050 2,540 2,076 2,540 2,341
20,050 20,100 2,548 2,084 2,548 2,349
20,100 20,150 2,555 2,091 2,555 2,356
20,150 20,200 2,563 2,099 2,563 2,364
20,200 20,250 2,570 2,106 2,570 2,371
20,250 20,300 2,578 2,114 2,578 2,379
20,300 20,350 2,585 2,121 2,585 2,386
20,350 20,400 2,593 2,129 2,593 2,394
20,400 20,450 2,600 2,136 2,600 2,401
20,450 20,500 2,608 2,144 2,608 2,409
20,500 20,550 2,615 2,151 2,615 2,416
20,550 20,600 2,623 2,159 2,623 2,424
20,600 20,650 2,630 2,166 2,630 2,431
20,650 20,700 2,638 2,174 2,638 2,439
20,700 20,750 2,645 2,181 2,645 2,446
20,750 20,800 2,653 2,189 2,653 2,454
20,800 20,850 2,660 2,196 2,660 2,461
20,850 20,900 2,668 2,204 2,668 2,469
20,900 20,950 2,675 2,211 2,675 2,476
20,950 21,000 2,683 2,219 2,683 2,484
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 80 -
Page 81 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2016 Tax Table — Continued
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
21,000
21,000 21,050 2,690 2,226 2,690 2,491
21,050 21,100 2,698 2,234 2,698 2,499
21,100 21,150 2,705 2,241 2,705 2,506
21,150 21,200 2,713 2,249 2,713 2,514
21,200 21,250 2,720 2,256 2,720 2,521
21,250 21,300 2,728 2,264 2,728 2,529
21,300 21,350 2,735 2,271 2,735 2,536
21,350 21,400 2,743 2,279 2,743 2,544
21,400 21,450 2,750 2,286 2,750 2,551
21,450 21,500 2,758 2,294 2,758 2,559
21,500 21,550 2,765 2,301 2,765 2,566
21,550 21,600 2,773 2,309 2,773 2,574
21,600 21,650 2,780 2,316 2,780 2,581
21,650 21,700 2,788 2,324 2,788 2,589
21,700 21,750 2,795 2,331 2,795 2,596
21,750 21,800 2,803 2,339 2,803 2,604
21,800 21,850 2,810 2,346 2,810 2,611
21,850 21,900 2,818 2,354 2,818 2,619
21,900 21,950 2,825 2,361 2,825 2,626
21,950 22,000 2,833 2,369 2,833 2,634
22,000
22,000 22,050 2,840 2,376 2,840 2,641
22,050 22,100 2,848 2,384 2,848 2,649
22,100 22,150 2,855 2,391 2,855 2,656
22,150 22,200 2,863 2,399 2,863 2,664
22,200 22,250 2,870 2,406 2,870 2,671
22,250 22,300 2,878 2,414 2,878 2,679
22,300 22,350 2,885 2,421 2,885 2,686
22,350 22,400 2,893 2,429 2,893 2,694
22,400 22,450 2,900 2,436 2,900 2,701
22,450 22,500 2,908 2,444 2,908 2,709
22,500 22,550 2,915 2,451 2,915 2,716
22,550 22,600 2,923 2,459 2,923 2,724
22,600 22,650 2,930 2,466 2,930 2,731
22,650 22,700 2,938 2,474 2,938 2,739
22,700 22,750 2,945 2,481 2,945 2,746
22,750 22,800 2,953 2,489 2,953 2,754
22,800 22,850 2,960 2,496 2,960 2,761
22,850 22,900 2,968 2,504 2,968 2,769
22,900 22,950 2,975 2,511 2,975 2,776
22,950 23,000 2,983 2,519 2,983 2,784
23,000
23,000 23,050 2,990 2,526 2,990 2,791
23,050 23,100 2,998 2,534 2,998 2,799
23,100 23,150 3,005 2,541 3,005 2,806
23,150 23,200 3,013 2,549 3,013 2,814
23,200 23,250 3,020 2,556 3,020 2,821
23,250 23,300 3,028 2,564 3,028 2,829
23,300 23,350 3,035 2,571 3,035 2,836
23,350 23,400 3,043 2,579 3,043 2,844
23,400 23,450 3,050 2,586 3,050 2,851
23,450 23,500 3,058 2,594 3,058 2,859
23,500 23,550 3,065 2,601 3,065 2,866
23,550 23,600 3,073 2,609 3,073 2,874
23,600 23,650 3,080 2,616 3,080 2,881
23,650 23,700 3,088 2,624 3,088 2,889
23,700 23,750 3,095 2,631 3,095 2,896
23,750 23,800 3,103 2,639 3,103 2,904
23,800 23,850 3,110 2,646 3,110 2,911
23,850 23,900 3,118 2,654 3,118 2,919
23,900 23,950 3,125 2,661 3,125 2,926
23,950 24,000 3,133 2,669 3,133 2,934
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
24,000
24,000 24,050 3,140 2,676 3,140 2,941
24,050 24,100 3,148 2,684 3,148 2,949
24,100 24,150 3,155 2,691 3,155 2,956
24,150 24,200 3,163 2,699 3,163 2,964
24,200 24,250 3,170 2,706 3,170 2,971
24,250 24,300 3,178 2,714 3,178 2,979
24,300 24,350 3,185 2,721 3,185 2,986
24,350 24,400 3,193 2,729 3,193 2,994
24,400 24,450 3,200 2,736 3,200 3,001
24,450 24,500 3,208 2,744 3,208 3,009
24,500 24,550 3,215 2,751 3,215 3,016
24,550 24,600 3,223 2,759 3,223 3,024
24,600 24,650 3,230 2,766 3,230 3,031
24,650 24,700 3,238 2,774 3,238 3,039
24,700 24,750 3,245 2,781 3,245 3,046
24,750 24,800 3,253 2,789 3,253 3,054
24,800 24,850 3,260 2,796 3,260 3,061
24,850 24,900 3,268 2,804 3,268 3,069
24,900 24,950 3,275 2,811 3,275 3,076
24,950 25,000 3,283 2,819 3,283 3,084
25,000
25,000 25,050 3,290 2,826 3,290 3,091
25,050 25,100 3,298 2,834 3,298 3,099
25,100 25,150 3,305 2,841 3,305 3,106
25,150 25,200 3,313 2,849 3,313 3,114
25,200 25,250 3,320 2,856 3,320 3,121
25,250 25,300 3,328 2,864 3,328 3,129
25,300 25,350 3,335 2,871 3,335 3,136
25,350 25,400 3,343 2,879 3,343 3,144
25,400 25,450 3,350 2,886 3,350 3,151
25,450 25,500 3,358 2,894 3,358 3,159
25,500 25,550 3,365 2,901 3,365 3,166
25,550 25,600 3,373 2,909 3,373 3,174
25,600 25,650 3,380 2,916 3,380 3,181
25,650 25,700 3,388 2,924 3,388 3,189
25,700 25,750 3,395 2,931 3,395 3,196
25,750 25,800 3,403 2,939 3,403 3,204
25,800 25,850 3,410 2,946 3,410 3,211
25,850 25,900 3,418 2,954 3,418 3,219
25,900 25,950 3,425 2,961 3,425 3,226
25,950 26,000 3,433 2,969 3,433 3,234
26,000
26,000 26,050 3,440 2,976 3,440 3,241
26,050 26,100 3,448 2,984 3,448 3,249
26,100 26,150 3,455 2,991 3,455 3,256
26,150 26,200 3,463 2,999 3,463 3,264
26,200 26,250 3,470 3,006 3,470 3,271
26,250 26,300 3,478 3,014 3,478 3,279
26,300 26,350 3,485 3,021 3,485 3,286
26,350 26,400 3,493 3,029 3,493 3,294
26,400 26,450 3,500 3,036 3,500 3,301
26,450 26,500 3,508 3,044 3,508 3,309
26,500 26,550 3,515 3,051 3,515 3,316
26,550 26,600 3,523 3,059 3,523 3,324
26,600 26,650 3,530 3,066 3,530 3,331
26,650 26,700 3,538 3,074 3,538 3,339
26,700 26,750 3,545 3,081 3,545 3,346
26,750 26,800 3,553 3,089 3,553 3,354
26,800 26,850 3,560 3,096 3,560 3,361
26,850 26,900 3,568 3,104 3,568 3,369
26,900 26,950 3,575 3,111 3,575 3,376
26,950 27,000 3,583 3,119 3,583 3,384
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
27,000
27,000 27,050 3,590 3,126 3,590 3,391
27,050 27,100 3,598 3,134 3,598 3,399
27,100 27,150 3,605 3,141 3,605 3,406
27,150 27,200 3,613 3,149 3,613 3,414
27,200 27,250 3,620 3,156 3,620 3,421
27,250 27,300 3,628 3,164 3,628 3,429
27,300 27,350 3,635 3,171 3,635 3,436
27,350 27,400 3,643 3,179 3,643 3,444
27,400 27,450 3,650 3,186 3,650 3,451
27,450 27,500 3,658 3,194 3,658 3,459
27,500 27,550 3,665 3,201 3,665 3,466
27,550 27,600 3,673 3,209 3,673 3,474
27,600 27,650 3,680 3,216 3,680 3,481
27,650 27,700 3,688 3,224 3,688 3,489
27,700 27,750 3,695 3,231 3,695 3,496
27,750 27,800 3,703 3,239 3,703 3,504
27,800 27,850 3,710 3,246 3,710 3,511
27,850 27,900 3,718 3,254 3,718 3,519
27,900 27,950 3,725 3,261 3,725 3,526
27,950 28,000 3,733 3,269 3,733 3,534
28,000
28,000 28,050 3,740 3,276 3,740 3,541
28,050 28,100 3,748 3,284 3,748 3,549
28,100 28,150 3,755 3,291 3,755 3,556
28,150 28,200 3,763 3,299 3,763 3,564
28,200 28,250 3,770 3,306 3,770 3,571
28,250 28,300 3,778 3,314 3,778 3,579
28,300 28,350 3,785 3,321 3,785 3,586
28,350 28,400 3,793 3,329 3,793 3,594
28,400 28,450 3,800 3,336 3,800 3,601
28,450 28,500 3,808 3,344 3,808 3,609
28,500 28,550 3,815 3,351 3,815 3,616
28,550 28,600 3,823 3,359 3,823 3,624
28,600 28,650 3,830 3,366 3,830 3,631
28,650 28,700 3,838 3,374 3,838 3,639
28,700 28,750 3,845 3,381 3,845 3,646
28,750 28,800 3,853 3,389 3,853 3,654
28,800 28,850 3,860 3,396 3,860 3,661
28,850 28,900 3,868 3,404 3,868 3,669
28,900 28,950 3,875 3,411 3,875 3,676
28,950 29,000 3,883 3,419 3,883 3,684
29,000
29,000 29,050 3,890 3,426 3,890 3,691
29,050 29,100 3,898 3,434 3,898 3,699
29,100 29,150 3,905 3,441 3,905 3,706
29,150 29,200 3,913 3,449 3,913 3,714
29,200 29,250 3,920 3,456 3,920 3,721
29,250 29,300 3,928 3,464 3,928 3,729
29,300 29,350 3,935 3,471 3,935 3,736
29,350 29,400 3,943 3,479 3,943 3,744
29,400 29,450 3,950 3,486 3,950 3,751
29,450 29,500 3,958 3,494 3,958 3,759
29,500 29,550 3,965 3,501 3,965 3,766
29,550 29,600 3,973 3,509 3,973 3,774
29,600 29,650 3,980 3,516 3,980 3,781
29,650 29,700 3,988 3,524 3,988 3,789
29,700 29,750 3,995 3,531 3,995 3,796
29,750 29,800 4,003 3,539 4,003 3,804
29,800 29,850 4,010 3,546 4,010 3,811
29,850 29,900 4,018 3,554 4,018 3,819
29,900 29,950 4,025 3,561 4,025 3,826
29,950 30,000 4,033 3,569 4,033 3,834
(Continued)
* This column must also be used by a qualifying widow(er).
- 81 - Need more information or forms? Visit IRS.gov.
Page 82 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2016 Tax Table — Continued
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
30,000
30,000 30,050 4,040 3,576 4,040 3,841
30,050 30,100 4,048 3,584 4,048 3,849
30,100 30,150 4,055 3,591 4,055 3,856
30,150 30,200 4,063 3,599 4,063 3,864
30,200 30,250 4,070 3,606 4,070 3,871
30,250 30,300 4,078 3,614 4,078 3,879
30,300 30,350 4,085 3,621 4,085 3,886
30,350 30,400 4,093 3,629 4,093 3,894
30,400 30,450 4,100 3,636 4,100 3,901
30,450 30,500 4,108 3,644 4,108 3,909
30,500 30,550 4,115 3,651 4,115 3,916
30,550 30,600 4,123 3,659 4,123 3,924
30,600 30,650 4,130 3,666 4,130 3,931
30,650 30,700 4,138 3,674 4,138 3,939
30,700 30,750 4,145 3,681 4,145 3,946
30,750 30,800 4,153 3,689 4,153 3,954
30,800 30,850 4,160 3,696 4,160 3,961
30,850 30,900 4,168 3,704 4,168 3,969
30,900 30,950 4,175 3,711 4,175 3,976
30,950 31,000 4,183 3,719 4,183 3,984
31,000
31,000 31,050 4,190 3,726 4,190 3,991
31,050 31,100 4,198 3,734 4,198 3,999
31,100 31,150 4,205 3,741 4,205 4,006
31,150 31,200 4,213 3,749 4,213 4,014
31,200 31,250 4,220 3,756 4,220 4,021
31,250 31,300 4,228 3,764 4,228 4,029
31,300 31,350 4,235 3,771 4,235 4,036
31,350 31,400 4,243 3,779 4,243 4,044
31,400 31,450 4,250 3,786 4,250 4,051
31,450 31,500 4,258 3,794 4,258 4,059
31,500 31,550 4,265 3,801 4,265 4,066
31,550 31,600 4,273 3,809 4,273 4,074
31,600 31,650 4,280 3,816 4,280 4,081
31,650 31,700 4,288 3,824 4,288 4,089
31,700 31,750 4,295 3,831 4,295 4,096
31,750 31,800 4,303 3,839 4,303 4,104
31,800 31,850 4,310 3,846 4,310 4,111
31,850 31,900 4,318 3,854 4,318 4,119
31,900 31,950 4,325 3,861 4,325 4,126
31,950 32,000 4,333 3,869 4,333 4,134
32,000
32,000 32,050 4,340 3,876 4,340 4,141
32,050 32,100 4,348 3,884 4,348 4,149
32,100 32,150 4,355 3,891 4,355 4,156
32,150 32,200 4,363 3,899 4,363 4,164
32,200 32,250 4,370 3,906 4,370 4,171
32,250 32,300 4,378 3,914 4,378 4,179
32,300 32,350 4,385 3,921 4,385 4,186
32,350 32,400 4,393 3,929 4,393 4,194
32,400 32,450 4,400 3,936 4,400 4,201
32,450 32,500 4,408 3,944 4,408 4,209
32,500 32,550 4,415 3,951 4,415 4,216
32,550 32,600 4,423 3,959 4,423 4,224
32,600 32,650 4,430 3,966 4,430 4,231
32,650 32,700 4,438 3,974 4,438 4,239
32,700 32,750 4,445 3,981 4,445 4,246
32,750 32,800 4,453 3,989 4,453 4,254
32,800 32,850 4,460 3,996 4,460 4,261
32,850 32,900 4,468 4,004 4,468 4,269
32,900 32,950 4,475 4,011 4,475 4,276
32,950 33,000 4,483 4,019 4,483 4,284
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
33,000
33,000 33,050 4,490 4,026 4,490 4,291
33,050 33,100 4,498 4,034 4,498 4,299
33,100 33,150 4,505 4,041 4,505 4,306
33,150 33,200 4,513 4,049 4,513 4,314
33,200 33,250 4,520 4,056 4,520 4,321
33,250 33,300 4,528 4,064 4,528 4,329
33,300 33,350 4,535 4,071 4,535 4,336
33,350 33,400 4,543 4,079 4,543 4,344
33,400 33,450 4,550 4,086 4,550 4,351
33,450 33,500 4,558 4,094 4,558 4,359
33,500 33,550 4,565 4,101 4,565 4,366
33,550 33,600 4,573 4,109 4,573 4,374
33,600 33,650 4,580 4,116 4,580 4,381
33,650 33,700 4,588 4,124 4,588 4,389
33,700 33,750 4,595 4,131 4,595 4,396
33,750 33,800 4,603 4,139 4,603 4,404
33,800 33,850 4,610 4,146 4,610 4,411
33,850 33,900 4,618 4,154 4,618 4,419
33,900 33,950 4,625 4,161 4,625 4,426
33,950 34,000 4,633 4,169 4,633 4,434
34,000
34,000 34,050 4,640 4,176 4,640 4,441
34,050 34,100 4,648 4,184 4,648 4,449
34,100 34,150 4,655 4,191 4,655 4,456
34,150 34,200 4,663 4,199 4,663 4,464
34,200 34,250 4,670 4,206 4,670 4,471
34,250 34,300 4,678 4,214 4,678 4,479
34,300 34,350 4,685 4,221 4,685 4,486
34,350 34,400 4,693 4,229 4,693 4,494
34,400 34,450 4,700 4,236 4,700 4,501
34,450 34,500 4,708 4,244 4,708 4,509
34,500 34,550 4,715 4,251 4,715 4,516
34,550 34,600 4,723 4,259 4,723 4,524
34,600 34,650 4,730 4,266 4,730 4,531
34,650 34,700 4,738 4,274 4,738 4,539
34,700 34,750 4,745 4,281 4,745 4,546
34,750 34,800 4,753 4,289 4,753 4,554
34,800 34,850 4,760 4,296 4,760 4,561
34,850 34,900 4,768 4,304 4,768 4,569
34,900 34,950 4,775 4,311 4,775 4,576
34,950 35,000 4,783 4,319 4,783 4,584
35,000
35,000 35,050 4,790 4,326 4,790 4,591
35,050 35,100 4,798 4,334 4,798 4,599
35,100 35,150 4,805 4,341 4,805 4,606
35,150 35,200 4,813 4,349 4,813 4,614
35,200 35,250 4,820 4,356 4,820 4,621
35,250 35,300 4,828 4,364 4,828 4,629
35,300 35,350 4,835 4,371 4,835 4,636
35,350 35,400 4,843 4,379 4,843 4,644
35,400 35,450 4,850 4,386 4,850 4,651
35,450 35,500 4,858 4,394 4,858 4,659
35,500 35,550 4,865 4,401 4,865 4,666
35,550 35,600 4,873 4,409 4,873 4,674
35,600 35,650 4,880 4,416 4,880 4,681
35,650 35,700 4,888 4,424 4,888 4,689
35,700 35,750 4,895 4,431 4,895 4,696
35,750 35,800 4,903 4,439 4,903 4,704
35,800 35,850 4,910 4,446 4,910 4,711
35,850 35,900 4,918 4,454 4,918 4,719
35,900 35,950 4,925 4,461 4,925 4,726
35,950 36,000 4,933 4,469 4,933 4,734
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
36,000
36,000 36,050 4,940 4,476 4,940 4,741
36,050 36,100 4,948 4,484 4,948 4,749
36,100 36,150 4,955 4,491 4,955 4,756
36,150 36,200 4,963 4,499 4,963 4,764
36,200 36,250 4,970 4,506 4,970 4,771
36,250 36,300 4,978 4,514 4,978 4,779
36,300 36,350 4,985 4,521 4,985 4,786
36,350 36,400 4,993 4,529 4,993 4,794
36,400 36,450 5,000 4,536 5,000 4,801
36,450 36,500 5,008 4,544 5,008 4,809
36,500 36,550 5,015 4,551 5,015 4,816
36,550 36,600 5,023 4,559 5,023 4,824
36,600 36,650 5,030 4,566 5,030 4,831
36,650 36,700 5,038 4,574 5,038 4,839
36,700 36,750 5,045 4,581 5,045 4,846
36,750 36,800 5,053 4,589 5,053 4,854
36,800 36,850 5,060 4,596 5,060 4,861
36,850 36,900 5,068 4,604 5,068 4,869
36,900 36,950 5,075 4,611 5,075 4,876
36,950 37,000 5,083 4,619 5,083 4,884
37,000
37,000 37,050 5,090 4,626 5,090 4,891
37,050 37,100 5,098 4,634 5,098 4,899
37,100 37,150 5,105 4,641 5,105 4,906
37,150 37,200 5,113 4,649 5,113 4,914
37,200 37,250 5,120 4,656 5,120 4,921
37,250 37,300 5,128 4,664 5,128 4,929
37,300 37,350 5,135 4,671 5,135 4,936
37,350 37,400 5,143 4,679 5,143 4,944
37,400 37,450 5,150 4,686 5,150 4,951
37,450 37,500 5,158 4,694 5,158 4,959
37,500 37,550 5,165 4,701 5,165 4,966
37,550 37,600 5,173 4,709 5,173 4,974
37,600 37,650 5,180 4,716 5,180 4,981
37,650 37,700 5,190 4,724 5,190 4,989
37,700 37,750 5,203 4,731 5,203 4,996
37,750 37,800 5,215 4,739 5,215 5,004
37,800 37,850 5,228 4,746 5,228 5,011
37,850 37,900 5,240 4,754 5,240 5,019
37,900 37,950 5,253 4,761 5,253 5,026
37,950 38,000 5,265 4,769 5,265 5,034
38,000
38,000 38,050 5,278 4,776 5,278 5,041
38,050 38,100 5,290 4,784 5,290 5,049
38,100 38,150 5,303 4,791 5,303 5,056
38,150 38,200 5,315 4,799 5,315 5,064
38,200 38,250 5,328 4,806 5,328 5,071
38,250 38,300 5,340 4,814 5,340 5,079
38,300 38,350 5,353 4,821 5,353 5,086
38,350 38,400 5,365 4,829 5,365 5,094
38,400 38,450 5,378 4,836 5,378 5,101
38,450 38,500 5,390 4,844 5,390 5,109
38,500 38,550 5,403 4,851 5,403 5,116
38,550 38,600 5,415 4,859 5,415 5,124
38,600 38,650 5,428 4,866 5,428 5,131
38,650 38,700 5,440 4,874 5,440 5,139
38,700 38,750 5,453 4,881 5,453 5,146
38,750 38,800 5,465 4,889 5,465 5,154
38,800 38,850 5,478 4,896 5,478 5,161
38,850 38,900 5,490 4,904 5,490 5,169
38,900 38,950 5,503 4,911 5,503 5,176
38,950 39,000 5,515 4,919 5,515 5,184
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 82 -
Page 83 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2016 Tax Table — Continued
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
39,000
39,000 39,050 5,528 4,926 5,528 5,191
39,050 39,100 5,540 4,934 5,540 5,199
39,100 39,150 5,553 4,941 5,553 5,206
39,150 39,200 5,565 4,949 5,565 5,214
39,200 39,250 5,578 4,956 5,578 5,221
39,250 39,300 5,590 4,964 5,590 5,229
39,300 39,350 5,603 4,971 5,603 5,236
39,350 39,400 5,615 4,979 5,615 5,244
39,400 39,450 5,628 4,986 5,628 5,251
39,450 39,500 5,640 4,994 5,640 5,259
39,500 39,550 5,653 5,001 5,653 5,266
39,550 39,600 5,665 5,009 5,665 5,274
39,600 39,650 5,678 5,016 5,678 5,281
39,650 39,700 5,690 5,024 5,690 5,289
39,700 39,750 5,703 5,031 5,703 5,296
39,750 39,800 5,715 5,039 5,715 5,304
39,800 39,850 5,728 5,046 5,728 5,311
39,850 39,900 5,740 5,054 5,740 5,319
39,900 39,950 5,753 5,061 5,753 5,326
39,950 40,000 5,765 5,069 5,765 5,334
40,000
40,000 40,050 5,778 5,076 5,778 5,341
40,050 40,100 5,790 5,084 5,790 5,349
40,100 40,150 5,803 5,091 5,803 5,356
40,150 40,200 5,815 5,099 5,815 5,364
40,200 40,250 5,828 5,106 5,828 5,371
40,250 40,300 5,840 5,114 5,840 5,379
40,300 40,350 5,853 5,121 5,853 5,386
40,350 40,400 5,865 5,129 5,865 5,394
40,400 40,450 5,878 5,136 5,878 5,401
40,450 40,500 5,890 5,144 5,890 5,409
40,500 40,550 5,903 5,151 5,903 5,416
40,550 40,600 5,915 5,159 5,915 5,424
40,600 40,650 5,928 5,166 5,928 5,431
40,650 40,700 5,940 5,174 5,940 5,439
40,700 40,750 5,953 5,181 5,953 5,446
40,750 40,800 5,965 5,189 5,965 5,454
40,800 40,850 5,978 5,196 5,978 5,461
40,850 40,900 5,990 5,204 5,990 5,469
40,900 40,950 6,003 5,211 6,003 5,476
40,950 41,000 6,015 5,219 6,015 5,484
41,000
41,000 41,050 6,028 5,226 6,028 5,491
41,050 41,100 6,040 5,234 6,040 5,499
41,100 41,150 6,053 5,241 6,053 5,506
41,150 41,200 6,065 5,249 6,065 5,514
41,200 41,250 6,078 5,256 6,078 5,521
41,250 41,300 6,090 5,264 6,090 5,529
41,300 41,350 6,103 5,271 6,103 5,536
41,350 41,400 6,115 5,279 6,115 5,544
41,400 41,450 6,128 5,286 6,128 5,551
41,450 41,500 6,140 5,294 6,140 5,559
41,500 41,550 6,153 5,301 6,153 5,566
41,550 41,600 6,165 5,309 6,165 5,574
41,600 41,650 6,178 5,316 6,178 5,581
41,650 41,700 6,190 5,324 6,190 5,589
41,700 41,750 6,203 5,331 6,203 5,596
41,750 41,800 6,215 5,339 6,215 5,604
41,800 41,850 6,228 5,346 6,228 5,611
41,850 41,900 6,240 5,354 6,240 5,619
41,900 41,950 6,253 5,361 6,253 5,626
41,950 42,000 6,265 5,369 6,265 5,634
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
42,000
42,000 42,050 6,278 5,376 6,278 5,641
42,050 42,100 6,290 5,384 6,290 5,649
42,100 42,150 6,303 5,391 6,303 5,656
42,150 42,200 6,315 5,399 6,315 5,664
42,200 42,250 6,328 5,406 6,328 5,671
42,250 42,300 6,340 5,414 6,340 5,679
42,300 42,350 6,353 5,421 6,353 5,686
42,350 42,400 6,365 5,429 6,365 5,694
42,400 42,450 6,378 5,436 6,378 5,701
42,450 42,500 6,390 5,444 6,390 5,709
42,500 42,550 6,403 5,451 6,403 5,716
42,550 42,600 6,415 5,459 6,415 5,724
42,600 42,650 6,428 5,466 6,428 5,731
42,650 42,700 6,440 5,474 6,440 5,739
42,700 42,750 6,453 5,481 6,453 5,746
42,750 42,800 6,465 5,489 6,465 5,754
42,800 42,850 6,478 5,496 6,478 5,761
42,850 42,900 6,490 5,504 6,490 5,769
42,900 42,950 6,503 5,511 6,503 5,776
42,950 43,000 6,515 5,519 6,515 5,784
43,000
43,000 43,050 6,528 5,526 6,528 5,791
43,050 43,100 6,540 5,534 6,540 5,799
43,100 43,150 6,553 5,541 6,553 5,806
43,150 43,200 6,565 5,549 6,565 5,814
43,200 43,250 6,578 5,556 6,578 5,821
43,250 43,300 6,590 5,564 6,590 5,829
43,300 43,350 6,603 5,571 6,603 5,836
43,350 43,400 6,615 5,579 6,615 5,844
43,400 43,450 6,628 5,586 6,628 5,851
43,450 43,500 6,640 5,594 6,640 5,859
43,500 43,550 6,653 5,601 6,653 5,866
43,550 43,600 6,665 5,609 6,665 5,874
43,600 43,650 6,678 5,616 6,678 5,881
43,650 43,700 6,690 5,624 6,690 5,889
43,700 43,750 6,703 5,631 6,703 5,896
43,750 43,800 6,715 5,639 6,715 5,904
43,800 43,850 6,728 5,646 6,728 5,911
43,850 43,900 6,740 5,654 6,740 5,919
43,900 43,950 6,753 5,661 6,753 5,926
43,950 44,000 6,765 5,669 6,765 5,934
44,000
44,000 44,050 6,778 5,676 6,778 5,941
44,050 44,100 6,790 5,684 6,790 5,949
44,100 44,150 6,803 5,691 6,803 5,956
44,150 44,200 6,815 5,699 6,815 5,964
44,200 44,250 6,828 5,706 6,828 5,971
44,250 44,300 6,840 5,714 6,840 5,979
44,300 44,350 6,853 5,721 6,853 5,986
44,350 44,400 6,865 5,729 6,865 5,994
44,400 44,450 6,878 5,736 6,878 6,001
44,450 44,500 6,890 5,744 6,890 6,009
44,500 44,550 6,903 5,751 6,903 6,016
44,550 44,600 6,915 5,759 6,915 6,024
44,600 44,650 6,928 5,766 6,928 6,031
44,650 44,700 6,940 5,774 6,940 6,039
44,700 44,750 6,953 5,781 6,953 6,046
44,750 44,800 6,965 5,789 6,965 6,054
44,800 44,850 6,978 5,796 6,978 6,061
44,850 44,900 6,990 5,804 6,990 6,069
44,900 44,950 7,003 5,811 7,003 6,076
44,950 45,000 7,015 5,819 7,015 6,084
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
45,000
45,000 45,050 7,028 5,826 7,028 6,091
45,050 45,100 7,040 5,834 7,040 6,099
45,100 45,150 7,053 5,841 7,053 6,106
45,150 45,200 7,065 5,849 7,065 6,114
45,200 45,250 7,078 5,856 7,078 6,121
45,250 45,300 7,090 5,864 7,090 6,129
45,300 45,350 7,103 5,871 7,103 6,136
45,350 45,400 7,115 5,879 7,115 6,144
45,400 45,450 7,128 5,886 7,128 6,151
45,450 45,500 7,140 5,894 7,140 6,159
45,500 45,550 7,153 5,901 7,153 6,166
45,550 45,600 7,165 5,909 7,165 6,174
45,600 45,650 7,178 5,916 7,178 6,181
45,650 45,700 7,190 5,924 7,190 6,189
45,700 45,750 7,203 5,931 7,203 6,196
45,750 45,800 7,215 5,939 7,215 6,204
45,800 45,850 7,228 5,946 7,228 6,211
45,850 45,900 7,240 5,954 7,240 6,219
45,900 45,950 7,253 5,961 7,253 6,226
45,950 46,000 7,265 5,969 7,265 6,234
46,000
46,000 46,050 7,278 5,976 7,278 6,241
46,050 46,100 7,290 5,984 7,290 6,249
46,100 46,150 7,303 5,991 7,303 6,256
46,150 46,200 7,315 5,999 7,315 6,264
46,200 46,250 7,328 6,006 7,328 6,271
46,250 46,300 7,340 6,014 7,340 6,279
46,300 46,350 7,353 6,021 7,353 6,286
46,350 46,400 7,365 6,029 7,365 6,294
46,400 46,450 7,378 6,036 7,378 6,301
46,450 46,500 7,390 6,044 7,390 6,309
46,500 46,550 7,403 6,051 7,403 6,316
46,550 46,600 7,415 6,059 7,415 6,324
46,600 46,650 7,428 6,066 7,428 6,331
46,650 46,700 7,440 6,074 7,440 6,339
46,700 46,750 7,453 6,081 7,453 6,346
46,750 46,800 7,465 6,089 7,465 6,354
46,800 46,850 7,478 6,096 7,478 6,361
46,850 46,900 7,490 6,104 7,490 6,369
46,900 46,950 7,503 6,111 7,503 6,376
46,950 47,000 7,515 6,119 7,515 6,384
47,000
47,000 47,050 7,528 6,126 7,528 6,391
47,050 47,100 7,540 6,134 7,540 6,399
47,100 47,150 7,553 6,141 7,553 6,406
47,150 47,200 7,565 6,149 7,565 6,414
47,200 47,250 7,578 6,156 7,578 6,421
47,250 47,300 7,590 6,164 7,590 6,429
47,300 47,350 7,603 6,171 7,603 6,436
47,350 47,400 7,615 6,179 7,615 6,444
47,400 47,450 7,628 6,186 7,628 6,451
47,450 47,500 7,640 6,194 7,640 6,459
47,500 47,550 7,653 6,201 7,653 6,466
47,550 47,600 7,665 6,209 7,665 6,474
47,600 47,650 7,678 6,216 7,678 6,481
47,650 47,700 7,690 6,224 7,690 6,489
47,700 47,750 7,703 6,231 7,703 6,496
47,750 47,800 7,715 6,239 7,715 6,504
47,800 47,850 7,728 6,246 7,728 6,511
47,850 47,900 7,740 6,254 7,740 6,519
47,900 47,950 7,753 6,261 7,753 6,526
47,950 48,000 7,765 6,269 7,765 6,534
(Continued)
* This column must also be used by a qualifying widow(er).
- 83 - Need more information or forms? Visit IRS.gov.
Page 84 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2016 Tax Table — Continued
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
48,000
48,000 48,050 7,778 6,276 7,778 6,541
48,050 48,100 7,790 6,284 7,790 6,549
48,100 48,150 7,803 6,291 7,803 6,556
48,150 48,200 7,815 6,299 7,815 6,564
48,200 48,250 7,828 6,306 7,828 6,571
48,250 48,300 7,840 6,314 7,840 6,579
48,300 48,350 7,853 6,321 7,853 6,586
48,350 48,400 7,865 6,329 7,865 6,594
48,400 48,450 7,878 6,336 7,878 6,601
48,450 48,500 7,890 6,344 7,890 6,609
48,500 48,550 7,903 6,351 7,903 6,616
48,550 48,600 7,915 6,359 7,915 6,624
48,600 48,650 7,928 6,366 7,928 6,631
48,650 48,700 7,940 6,374 7,940 6,639
48,700 48,750 7,953 6,381 7,953 6,646
48,750 48,800 7,965 6,389 7,965 6,654
48,800 48,850 7,978 6,396 7,978 6,661
48,850 48,900 7,990 6,404 7,990 6,669
48,900 48,950 8,003 6,411 8,003 6,676
48,950 49,000 8,015 6,419 8,015 6,684
49,000
49,000 49,050 8,028 6,426 8,028 6,691
49,050 49,100 8,040 6,434 8,040 6,699
49,100 49,150 8,053 6,441 8,053 6,706
49,150 49,200 8,065 6,449 8,065 6,714
49,200 49,250 8,078 6,456 8,078 6,721
49,250 49,300 8,090 6,464 8,090 6,729
49,300 49,350 8,103 6,471 8,103 6,736
49,350 49,400 8,115 6,479 8,115 6,744
49,400 49,450 8,128 6,486 8,128 6,751
49,450 49,500 8,140 6,494 8,140 6,759
49,500 49,550 8,153 6,501 8,153 6,766
49,550 49,600 8,165 6,509 8,165 6,774
49,600 49,650 8,178 6,516 8,178 6,781
49,650 49,700 8,190 6,524 8,190 6,789
49,700 49,750 8,203 6,531 8,203 6,796
49,750 49,800 8,215 6,539 8,215 6,804
49,800 49,850 8,228 6,546 8,228 6,811
49,850 49,900 8,240 6,554 8,240 6,819
49,900 49,950 8,253 6,561 8,253 6,826
49,950 50,000 8,265 6,569 8,265 6,834
50,000
50,000 50,050 8,278 6,576 8,278 6,841
50,050 50,100 8,290 6,584 8,290 6,849
50,100 50,150 8,303 6,591 8,303 6,856
50,150 50,200 8,315 6,599 8,315 6,864
50,200 50,250 8,328 6,606 8,328 6,871
50,250 50,300 8,340 6,614 8,340 6,879
50,300 50,350 8,353 6,621 8,353 6,886
50,350 50,400 8,365 6,629 8,365 6,894
50,400 50,450 8,378 6,636 8,378 6,904
50,450 50,500 8,390 6,644 8,390 6,916
50,500 50,550 8,403 6,651 8,403 6,929
50,550 50,600 8,415 6,659 8,415 6,941
50,600 50,650 8,428 6,666 8,428 6,954
50,650 50,700 8,440 6,674 8,440 6,966
50,700 50,750 8,453 6,681 8,453 6,979
50,750 50,800 8,465 6,689 8,465 6,991
50,800 50,850 8,478 6,696 8,478 7,004
50,850 50,900 8,490 6,704 8,490 7,016
50,900 50,950 8,503 6,711 8,503 7,029
50,950 51,000 8,515 6,719 8,515 7,041
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
51,000
51,000 51,050 8,528 6,726 8,528 7,054
51,050 51,100 8,540 6,734 8,540 7,066
51,100 51,150 8,553 6,741 8,553 7,079
51,150 51,200 8,565 6,749 8,565 7,091
51,200 51,250 8,578 6,756 8,578 7,104
51,250 51,300 8,590 6,764 8,590 7,116
51,300 51,350 8,603 6,771 8,603 7,129
51,350 51,400 8,615 6,779 8,615 7,141
51,400 51,450 8,628 6,786 8,628 7,154
51,450 51,500 8,640 6,794 8,640 7,166
51,500 51,550 8,653 6,801 8,653 7,179
51,550 51,600 8,665 6,809 8,665 7,191
51,600 51,650 8,678 6,816 8,678 7,204
51,650 51,700 8,690 6,824 8,690 7,216
51,700 51,750 8,703 6,831 8,703 7,229
51,750 51,800 8,715 6,839 8,715 7,241
51,800 51,850 8,728 6,846 8,728 7,254
51,850 51,900 8,740 6,854 8,740 7,266
51,900 51,950 8,753 6,861 8,753 7,279
51,950 52,000 8,765 6,869 8,765 7,291
52,000
52,000 52,050 8,778 6,876 8,778 7,304
52,050 52,100 8,790 6,884 8,790 7,316
52,100 52,150 8,803 6,891 8,803 7,329
52,150 52,200 8,815 6,899 8,815 7,341
52,200 52,250 8,828 6,906 8,828 7,354
52,250 52,300 8,840 6,914 8,840 7,366
52,300 52,350 8,853 6,921 8,853 7,379
52,350 52,400 8,865 6,929 8,865 7,391
52,400 52,450 8,878 6,936 8,878 7,404
52,450 52,500 8,890 6,944 8,890 7,416
52,500 52,550 8,903 6,951 8,903 7,429
52,550 52,600 8,915 6,959 8,915 7,441
52,600 52,650 8,928 6,966 8,928 7,454
52,650 52,700 8,940 6,974 8,940 7,466
52,700 52,750 8,953 6,981 8,953 7,479
52,750 52,800 8,965 6,989 8,965 7,491
52,800 52,850 8,978 6,996 8,978 7,504
52,850 52,900 8,990 7,004 8,990 7,516
52,900 52,950 9,003 7,011 9,003 7,529
52,950 53,000 9,015 7,019 9,015 7,541
53,000
53,000 53,050 9,028 7,026 9,028 7,554
53,050 53,100 9,040 7,034 9,040 7,566
53,100 53,150 9,053 7,041 9,053 7,579
53,150 53,200 9,065 7,049 9,065 7,591
53,200 53,250 9,078 7,056 9,078 7,604
53,250 53,300 9,090 7,064 9,090 7,616
53,300 53,350 9,103 7,071 9,103 7,629
53,350 53,400 9,115 7,079 9,115 7,641
53,400 53,450 9,128 7,086 9,128 7,654
53,450 53,500 9,140 7,094 9,140 7,666
53,500 53,550 9,153 7,101 9,153 7,679
53,550 53,600 9,165 7,109 9,165 7,691
53,600 53,650 9,178 7,116 9,178 7,704
53,650 53,700 9,190 7,124 9,190 7,716
53,700 53,750 9,203 7,131 9,203 7,729
53,750 53,800 9,215 7,139 9,215 7,741
53,800 53,850 9,228 7,146 9,228 7,754
53,850 53,900 9,240 7,154 9,240 7,766
53,900 53,950 9,253 7,161 9,253 7,779
53,950 54,000 9,265 7,169 9,265 7,791
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
54,000
54,000 54,050 9,278 7,176 9,278 7,804
54,050 54,100 9,290 7,184 9,290 7,816
54,100 54,150 9,303 7,191 9,303 7,829
54,150 54,200 9,315 7,199 9,315 7,841
54,200 54,250 9,328 7,206 9,328 7,854
54,250 54,300 9,340 7,214 9,340 7,866
54,300 54,350 9,353 7,221 9,353 7,879
54,350 54,400 9,365 7,229 9,365 7,891
54,400 54,450 9,378 7,236 9,378 7,904
54,450 54,500 9,390 7,244 9,390 7,916
54,500 54,550 9,403 7,251 9,403 7,929
54,550 54,600 9,415 7,259 9,415 7,941
54,600 54,650 9,428 7,266 9,428 7,954
54,650 54,700 9,440 7,274 9,440 7,966
54,700 54,750 9,453 7,281 9,453 7,979
54,750 54,800 9,465 7,289 9,465 7,991
54,800 54,850 9,478 7,296 9,478 8,004
54,850 54,900 9,490 7,304 9,490 8,016
54,900 54,950 9,503 7,311 9,503 8,029
54,950 55,000 9,515 7,319 9,515 8,041
55,000
55,000 55,050 9,528 7,326 9,528 8,054
55,050 55,100 9,540 7,334 9,540 8,066
55,100 55,150 9,553 7,341 9,553 8,079
55,150 55,200 9,565 7,349 9,565 8,091
55,200 55,250 9,578 7,356 9,578 8,104
55,250 55,300 9,590 7,364 9,590 8,116
55,300 55,350 9,603 7,371 9,603 8,129
55,350 55,400 9,615 7,379 9,615 8,141
55,400 55,450 9,628 7,386 9,628 8,154
55,450 55,500 9,640 7,394 9,640 8,166
55,500 55,550 9,653 7,401 9,653 8,179
55,550 55,600 9,665 7,409 9,665 8,191
55,600 55,650 9,678 7,416 9,678 8,204
55,650 55,700 9,690 7,424 9,690 8,216
55,700 55,750 9,703 7,431 9,703 8,229
55,750 55,800 9,715 7,439 9,715 8,241
55,800 55,850 9,728 7,446 9,728 8,254
55,850 55,900 9,740 7,454 9,740 8,266
55,900 55,950 9,753 7,461 9,753 8,279
55,950 56,000 9,765 7,469 9,765 8,291
56,000
56,000 56,050 9,778 7,476 9,778 8,304
56,050 56,100 9,790 7,484 9,790 8,316
56,100 56,150 9,803 7,491 9,803 8,329
56,150 56,200 9,815 7,499 9,815 8,341
56,200 56,250 9,828 7,506 9,828 8,354
56,250 56,300 9,840 7,514 9,840 8,366
56,300 56,350 9,853 7,521 9,853 8,379
56,350 56,400 9,865 7,529 9,865 8,391
56,400 56,450 9,878 7,536 9,878 8,404
56,450 56,500 9,890 7,544 9,890 8,416
56,500 56,550 9,903 7,551 9,903 8,429
56,550 56,600 9,915 7,559 9,915 8,441
56,600 56,650 9,928 7,566 9,928 8,454
56,650 56,700 9,940 7,574 9,940 8,466
56,700 56,750 9,953 7,581 9,953 8,479
56,750 56,800 9,965 7,589 9,965 8,491
56,800 56,850 9,978 7,596 9,978 8,504
56,850 56,900 9,990 7,604 9,990 8,516
56,900 56,950 10,003 7,611 10,003 8,529
56,950 57,000 10,015 7,619 10,015 8,541
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 84 -
Page 85 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2016 Tax Table — Continued
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
57,000
57,000 57,050 10,028 7,626 10,028 8,554
57,050 57,100 10,040 7,634 10,040 8,566
57,100 57,150 10,053 7,641 10,053 8,579
57,150 57,200 10,065 7,649 10,065 8,591
57,200 57,250 10,078 7,656 10,078 8,604
57,250 57,300 10,090 7,664 10,090 8,616
57,300 57,350 10,103 7,671 10,103 8,629
57,350 57,400 10,115 7,679 10,115 8,641
57,400 57,450 10,128 7,686 10,128 8,654
57,450 57,500 10,140 7,694 10,140 8,666
57,500 57,550 10,153 7,701 10,153 8,679
57,550 57,600 10,165 7,709 10,165 8,691
57,600 57,650 10,178 7,716 10,178 8,704
57,650 57,700 10,190 7,724 10,190 8,716
57,700 57,750 10,203 7,731 10,203 8,729
57,750 57,800 10,215 7,739 10,215 8,741
57,800 57,850 10,228 7,746 10,228 8,754
57,850 57,900 10,240 7,754 10,240 8,766
57,900 57,950 10,253 7,761 10,253 8,779
57,950 58,000 10,265 7,769 10,265 8,791
58,000
58,000 58,050 10,278 7,776 10,278 8,804
58,050 58,100 10,290 7,784 10,290 8,816
58,100 58,150 10,303 7,791 10,303 8,829
58,150 58,200 10,315 7,799 10,315 8,841
58,200 58,250 10,328 7,806 10,328 8,854
58,250 58,300 10,340 7,814 10,340 8,866
58,300 58,350 10,353 7,821 10,353 8,879
58,350 58,400 10,365 7,829 10,365 8,891
58,400 58,450 10,378 7,836 10,378 8,904
58,450 58,500 10,390 7,844 10,390 8,916
58,500 58,550 10,403 7,851 10,403 8,929
58,550 58,600 10,415 7,859 10,415 8,941
58,600 58,650 10,428 7,866 10,428 8,954
58,650 58,700 10,440 7,874 10,440 8,966
58,700 58,750 10,453 7,881 10,453 8,979
58,750 58,800 10,465 7,889 10,465 8,991
58,800 58,850 10,478 7,896 10,478 9,004
58,850 58,900 10,490 7,904 10,490 9,016
58,900 58,950 10,503 7,911 10,503 9,029
58,950 59,000 10,515 7,919 10,515 9,041
59,000
59,000 59,050 10,528 7,926 10,528 9,054
59,050 59,100 10,540 7,934 10,540 9,066
59,100 59,150 10,553 7,941 10,553 9,079
59,150 59,200 10,565 7,949 10,565 9,091
59,200 59,250 10,578 7,956 10,578 9,104
59,250 59,300 10,590 7,964 10,590 9,116
59,300 59,350 10,603 7,971 10,603 9,129
59,350 59,400 10,615 7,979 10,615 9,141
59,400 59,450 10,628 7,986 10,628 9,154
59,450 59,500 10,640 7,994 10,640 9,166
59,500 59,550 10,653 8,001 10,653 9,179
59,550 59,600 10,665 8,009 10,665 9,191
59,600 59,650 10,678 8,016 10,678 9,204
59,650 59,700 10,690 8,024 10,690 9,216
59,700 59,750 10,703 8,031 10,703 9,229
59,750 59,800 10,715 8,039 10,715 9,241
59,800 59,850 10,728 8,046 10,728 9,254
59,850 59,900 10,740 8,054 10,740 9,266
59,900 59,950 10,753 8,061 10,753 9,279
59,950 60,000 10,765 8,069 10,765 9,291
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
60,000
60,000 60,050 10,778 8,076 10,778 9,304
60,050 60,100 10,790 8,084 10,790 9,316
60,100 60,150 10,803 8,091 10,803 9,329
60,150 60,200 10,815 8,099 10,815 9,341
60,200 60,250 10,828 8,106 10,828 9,354
60,250 60,300 10,840 8,114 10,840 9,366
60,300 60,350 10,853 8,121 10,853 9,379
60,350 60,400 10,865 8,129 10,865 9,391
60,400 60,450 10,878 8,136 10,878 9,404
60,450 60,500 10,890 8,144 10,890 9,416
60,500 60,550 10,903 8,151 10,903 9,429
60,550 60,600 10,915 8,159 10,915 9,441
60,600 60,650 10,928 8,166 10,928 9,454
60,650 60,700 10,940 8,174 10,940 9,466
60,700 60,750 10,953 8,181 10,953 9,479
60,750 60,800 10,965 8,189 10,965 9,491
60,800 60,850 10,978 8,196 10,978 9,504
60,850 60,900 10,990 8,204 10,990 9,516
60,900 60,950 11,003 8,211 11,003 9,529
60,950 61,000 11,015 8,219 11,015 9,541
61,000
61,000 61,050 11,028 8,226 11,028 9,554
61,050 61,100 11,040 8,234 11,040 9,566
61,100 61,150 11,053 8,241 11,053 9,579
61,150 61,200 11,065 8,249 11,065 9,591
61,200 61,250 11,078 8,256 11,078 9,604
61,250 61,300 11,090 8,264 11,090 9,616
61,300 61,350 11,103 8,271 11,103 9,629
61,350 61,400 11,115 8,279 11,115 9,641
61,400 61,450 11,128 8,286 11,128 9,654
61,450 61,500 11,140 8,294 11,140 9,666
61,500 61,550 11,153 8,301 11,153 9,679
61,550 61,600 11,165 8,309 11,165 9,691
61,600 61,650 11,178 8,316 11,178 9,704
61,650 61,700 11,190 8,324 11,190 9,716
61,700 61,750 11,203 8,331 11,203 9,729
61,750 61,800 11,215 8,339 11,215 9,741
61,800 61,850 11,228 8,346 11,228 9,754
61,850 61,900 11,240 8,354 11,240 9,766
61,900 61,950 11,253 8,361 11,253 9,779
61,950 62,000 11,265 8,369 11,265 9,791
62,000
62,000 62,050 11,278 8,376 11,278 9,804
62,050 62,100 11,290 8,384 11,290 9,816
62,100 62,150 11,303 8,391 11,303 9,829
62,150 62,200 11,315 8,399 11,315 9,841
62,200 62,250 11,328 8,406 11,328 9,854
62,250 62,300 11,340 8,414 11,340 9,866
62,300 62,350 11,353 8,421 11,353 9,879
62,350 62,400 11,365 8,429 11,365 9,891
62,400 62,450 11,378 8,436 11,378 9,904
62,450 62,500 11,390 8,444 11,390 9,916
62,500 62,550 11,403 8,451 11,403 9,929
62,550 62,600 11,415 8,459 11,415 9,941
62,600 62,650 11,428 8,466 11,428 9,954
62,650 62,700 11,440 8,474 11,440 9,966
62,700 62,750 11,453 8,481 11,453 9,979
62,750 62,800 11,465 8,489 11,465 9,991
62,800 62,850 11,478 8,496 11,478 10,004
62,850 62,900 11,490 8,504 11,490 10,016
62,900 62,950 11,503 8,511 11,503 10,029
62,950 63,000 11,515 8,519 11,515 10,041
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
63,000
63,000 63,050 11,528 8,526 11,528 10,054
63,050 63,100 11,540 8,534 11,540 10,066
63,100 63,150 11,553 8,541 11,553 10,079
63,150 63,200 11,565 8,549 11,565 10,091
63,200 63,250 11,578 8,556 11,578 10,104
63,250 63,300 11,590 8,564 11,590 10,116
63,300 63,350 11,603 8,571 11,603 10,129
63,350 63,400 11,615 8,579 11,615 10,141
63,400 63,450 11,628 8,586 11,628 10,154
63,450 63,500 11,640 8,594 11,640 10,166
63,500 63,550 11,653 8,601 11,653 10,179
63,550 63,600 11,665 8,609 11,665 10,191
63,600 63,650 11,678 8,616 11,678 10,204
63,650 63,700 11,690 8,624 11,690 10,216
63,700 63,750 11,703 8,631 11,703 10,229
63,750 63,800 11,715 8,639 11,715 10,241
63,800 63,850 11,728 8,646 11,728 10,254
63,850 63,900 11,740 8,654 11,740 10,266
63,900 63,950 11,753 8,661 11,753 10,279
63,950 64,000 11,765 8,669 11,765 10,291
64,000
64,000 64,050 11,778 8,676 11,778 10,304
64,050 64,100 11,790 8,684 11,790 10,316
64,100 64,150 11,803 8,691 11,803 10,329
64,150 64,200 11,815 8,699 11,815 10,341
64,200 64,250 11,828 8,706 11,828 10,354
64,250 64,300 11,840 8,714 11,840 10,366
64,300 64,350 11,853 8,721 11,853 10,379
64,350 64,400 11,865 8,729 11,865 10,391
64,400 64,450 11,878 8,736 11,878 10,404
64,450 64,500 11,890 8,744 11,890 10,416
64,500 64,550 11,903 8,751 11,903 10,429
64,550 64,600 11,915 8,759 11,915 10,441
64,600 64,650 11,928 8,766 11,928 10,454
64,650 64,700 11,940 8,774 11,940 10,466
64,700 64,750 11,953 8,781 11,953 10,479
64,750 64,800 11,965 8,789 11,965 10,491
64,800 64,850 11,978 8,796 11,978 10,504
64,850 64,900 11,990 8,804 11,990 10,516
64,900 64,950 12,003 8,811 12,003 10,529
64,950 65,000 12,015 8,819 12,015 10,541
65,000
65,000 65,050 12,028 8,826 12,028 10,554
65,050 65,100 12,040 8,834 12,040 10,566
65,100 65,150 12,053 8,841 12,053 10,579
65,150 65,200 12,065 8,849 12,065 10,591
65,200 65,250 12,078 8,856 12,078 10,604
65,250 65,300 12,090 8,864 12,090 10,616
65,300 65,350 12,103 8,871 12,103 10,629
65,350 65,400 12,115 8,879 12,115 10,641
65,400 65,450 12,128 8,886 12,128 10,654
65,450 65,500 12,140 8,894 12,140 10,666
65,500 65,550 12,153 8,901 12,153 10,679
65,550 65,600 12,165 8,909 12,165 10,691
65,600 65,650 12,178 8,916 12,178 10,704
65,650 65,700 12,190 8,924 12,190 10,716
65,700 65,750 12,203 8,931 12,203 10,729
65,750 65,800 12,215 8,939 12,215 10,741
65,800 65,850 12,228 8,946 12,228 10,754
65,850 65,900 12,240 8,954 12,240 10,766
65,900 65,950 12,253 8,961 12,253 10,779
65,950 66,000 12,265 8,969 12,265 10,791
(Continued)
* This column must also be used by a qualifying widow(er).
- 85 - Need more information or forms? Visit IRS.gov.
Page 86 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2016 Tax Table — Continued
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
66,000
66,000 66,050 12,278 8,976 12,278 10,804
66,050 66,100 12,290 8,984 12,290 10,816
66,100 66,150 12,303 8,991 12,303 10,829
66,150 66,200 12,315 8,999 12,315 10,841
66,200 66,250 12,328 9,006 12,328 10,854
66,250 66,300 12,340 9,014 12,340 10,866
66,300 66,350 12,353 9,021 12,353 10,879
66,350 66,400 12,365 9,029 12,365 10,891
66,400 66,450 12,378 9,036 12,378 10,904
66,450 66,500 12,390 9,044 12,390 10,916
66,500 66,550 12,403 9,051 12,403 10,929
66,550 66,600 12,415 9,059 12,415 10,941
66,600 66,650 12,428 9,066 12,428 10,954
66,650 66,700 12,440 9,074 12,440 10,966
66,700 66,750 12,453 9,081 12,453 10,979
66,750 66,800 12,465 9,089 12,465 10,991
66,800 66,850 12,478 9,096 12,478 11,004
66,850 66,900 12,490 9,104 12,490 11,016
66,900 66,950 12,503 9,111 12,503 11,029
66,950 67,000 12,515 9,119 12,515 11,041
67,000
67,000 67,050 12,528 9,126 12,528 11,054
67,050 67,100 12,540 9,134 12,540 11,066
67,100 67,150 12,553 9,141 12,553 11,079
67,150 67,200 12,565 9,149 12,565 11,091
67,200 67,250 12,578 9,156 12,578 11,104
67,250 67,300 12,590 9,164 12,590 11,116
67,300 67,350 12,603 9,171 12,603 11,129
67,350 67,400 12,615 9,179 12,615 11,141
67,400 67,450 12,628 9,186 12,628 11,154
67,450 67,500 12,640 9,194 12,640 11,166
67,500 67,550 12,653 9,201 12,653 11,179
67,550 67,600 12,665 9,209 12,665 11,191
67,600 67,650 12,678 9,216 12,678 11,204
67,650 67,700 12,690 9,224 12,690 11,216
67,700 67,750 12,703 9,231 12,703 11,229
67,750 67,800 12,715 9,239 12,715 11,241
67,800 67,850 12,728 9,246 12,728 11,254
67,850 67,900 12,740 9,254 12,740 11,266
67,900 67,950 12,753 9,261 12,753 11,279
67,950 68,000 12,765 9,269 12,765 11,291
68,000
68,000 68,050 12,778 9,276 12,778 11,304
68,050 68,100 12,790 9,284 12,790 11,316
68,100 68,150 12,803 9,291 12,803 11,329
68,150 68,200 12,815 9,299 12,815 11,341
68,200 68,250 12,828 9,306 12,828 11,354
68,250 68,300 12,840 9,314 12,840 11,366
68,300 68,350 12,853 9,321 12,853 11,379
68,350 68,400 12,865 9,329 12,865 11,391
68,400 68,450 12,878 9,336 12,878 11,404
68,450 68,500 12,890 9,344 12,890 11,416
68,500 68,550 12,903 9,351 12,903 11,429
68,550 68,600 12,915 9,359 12,915 11,441
68,600 68,650 12,928 9,366 12,928 11,454
68,650 68,700 12,940 9,374 12,940 11,466
68,700 68,750 12,953 9,381 12,953 11,479
68,750 68,800 12,965 9,389 12,965 11,491
68,800 68,850 12,978 9,396 12,978 11,504
68,850 68,900 12,990 9,404 12,990 11,516
68,900 68,950 13,003 9,411 13,003 11,529
68,950 69,000 13,015 9,419 13,015 11,541
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
69,000
69,000 69,050 13,028 9,426 13,028 11,554
69,050 69,100 13,040 9,434 13,040 11,566
69,100 69,150 13,053 9,441 13,053 11,579
69,150 69,200 13,065 9,449 13,065 11,591
69,200 69,250 13,078 9,456 13,078 11,604
69,250 69,300 13,090 9,464 13,090 11,616
69,300 69,350 13,103 9,471 13,103 11,629
69,350 69,400 13,115 9,479 13,115 11,641
69,400 69,450 13,128 9,486 13,128 11,654
69,450 69,500 13,140 9,494 13,140 11,666
69,500 69,550 13,153 9,501 13,153 11,679
69,550 69,600 13,165 9,509 13,165 11,691
69,600 69,650 13,178 9,516 13,178 11,704
69,650 69,700 13,190 9,524 13,190 11,716
69,700 69,750 13,203 9,531 13,203 11,729
69,750 69,800 13,215 9,539 13,215 11,741
69,800 69,850 13,228 9,546 13,228 11,754
69,850 69,900 13,240 9,554 13,240 11,766
69,900 69,950 13,253 9,561 13,253 11,779
69,950 70,000 13,265 9,569 13,265 11,791
70,000
70,000 70,050 13,278 9,576 13,278 11,804
70,050 70,100 13,290 9,584 13,290 11,816
70,100 70,150 13,303 9,591 13,303 11,829
70,150 70,200 13,315 9,599 13,315 11,841
70,200 70,250 13,328 9,606 13,328 11,854
70,250 70,300 13,340 9,614 13,340 11,866
70,300 70,350 13,353 9,621 13,353 11,879
70,350 70,400 13,365 9,629 13,365 11,891
70,400 70,450 13,378 9,636 13,378 11,904
70,450 70,500 13,390 9,644 13,390 11,916
70,500 70,550 13,403 9,651 13,403 11,929
70,550 70,600 13,415 9,659 13,415 11,941
70,600 70,650 13,428 9,666 13,428 11,954
70,650 70,700 13,440 9,674 13,440 11,966
70,700 70,750 13,453 9,681 13,453 11,979
70,750 70,800 13,465 9,689 13,465 11,991
70,800 70,850 13,478 9,696 13,478 12,004
70,850 70,900 13,490 9,704 13,490 12,016
70,900 70,950 13,503 9,711 13,503 12,029
70,950 71,000 13,515 9,719 13,515 12,041
71,000
71,000 71,050 13,528 9,726 13,528 12,054
71,050 71,100 13,540 9,734 13,540 12,066
71,100 71,150 13,553 9,741 13,553 12,079
71,150 71,200 13,565 9,749 13,565 12,091
71,200 71,250 13,578 9,756 13,578 12,104
71,250 71,300 13,590 9,764 13,590 12,116
71,300 71,350 13,603 9,771 13,603 12,129
71,350 71,400 13,615 9,779 13,615 12,141
71,400 71,450 13,628 9,786 13,628 12,154
71,450 71,500 13,640 9,794 13,640 12,166
71,500 71,550 13,653 9,801 13,653 12,179
71,550 71,600 13,665 9,809 13,665 12,191
71,600 71,650 13,678 9,816 13,678 12,204
71,650 71,700 13,690 9,824 13,690 12,216
71,700 71,750 13,703 9,831 13,703 12,229
71,750 71,800 13,715 9,839 13,715 12,241
71,800 71,850 13,728 9,846 13,728 12,254
71,850 71,900 13,740 9,854 13,740 12,266
71,900 71,950 13,753 9,861 13,753 12,279
71,950 72,000 13,765 9,869 13,765 12,291
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
72,000
72,000 72,050 13,778 9,876 13,778 12,304
72,050 72,100 13,790 9,884 13,790 12,316
72,100 72,150 13,803 9,891 13,803 12,329
72,150 72,200 13,815 9,899 13,815 12,341
72,200 72,250 13,828 9,906 13,828 12,354
72,250 72,300 13,840 9,914 13,840 12,366
72,300 72,350 13,853 9,921 13,853 12,379
72,350 72,400 13,865 9,929 13,865 12,391
72,400 72,450 13,878 9,936 13,878 12,404
72,450 72,500 13,890 9,944 13,890 12,416
72,500 72,550 13,903 9,951 13,903 12,429
72,550 72,600 13,915 9,959 13,915 12,441
72,600 72,650 13,928 9,966 13,928 12,454
72,650 72,700 13,940 9,974 13,940 12,466
72,700 72,750 13,953 9,981 13,953 12,479
72,750 72,800 13,965 9,989 13,965 12,491
72,800 72,850 13,978 9,996 13,978 12,504
72,850 72,900 13,990 10,004 13,990 12,516
72,900 72,950 14,003 10,011 14,003 12,529
72,950 73,000 14,015 10,019 14,015 12,541
73,000
73,000 73,050 14,028 10,026 14,028 12,554
73,050 73,100 14,040 10,034 14,040 12,566
73,100 73,150 14,053 10,041 14,053 12,579
73,150 73,200 14,065 10,049 14,065 12,591
73,200 73,250 14,078 10,056 14,078 12,604
73,250 73,300 14,090 10,064 14,090 12,616
73,300 73,350 14,103 10,071 14,103 12,629
73,350 73,400 14,115 10,079 14,115 12,641
73,400 73,450 14,128 10,086 14,128 12,654
73,450 73,500 14,140 10,094 14,140 12,666
73,500 73,550 14,153 10,101 14,153 12,679
73,550 73,600 14,165 10,109 14,165 12,691
73,600 73,650 14,178 10,116 14,178 12,704
73,650 73,700 14,190 10,124 14,190 12,716
73,700 73,750 14,203 10,131 14,203 12,729
73,750 73,800 14,215 10,139 14,215 12,741
73,800 73,850 14,228 10,146 14,228 12,754
73,850 73,900 14,240 10,154 14,240 12,766
73,900 73,950 14,253 10,161 14,253 12,779
73,950 74,000 14,265 10,169 14,265 12,791
74,000
74,000 74,050 14,278 10,176 14,278 12,804
74,050 74,100 14,290 10,184 14,290 12,816
74,100 74,150 14,303 10,191 14,303 12,829
74,150 74,200 14,315 10,199 14,315 12,841
74,200 74,250 14,328 10,206 14,328 12,854
74,250 74,300 14,340 10,214 14,340 12,866
74,300 74,350 14,353 10,221 14,353 12,879
74,350 74,400 14,365 10,229 14,365 12,891
74,400 74,450 14,378 10,236 14,378 12,904
74,450 74,500 14,390 10,244 14,390 12,916
74,500 74,550 14,403 10,251 14,403 12,929
74,550 74,600 14,415 10,259 14,415 12,941
74,600 74,650 14,428 10,266 14,428 12,954
74,650 74,700 14,440 10,274 14,440 12,966
74,700 74,750 14,453 10,281 14,453 12,979
74,750 74,800 14,465 10,289 14,465 12,991
74,800 74,850 14,478 10,296 14,478 13,004
74,850 74,900 14,490 10,304 14,490 13,016
74,900 74,950 14,503 10,311 14,503 13,029
74,950 75,000 14,515 10,319 14,515 13,041
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 86 -
Page 87 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2016 Tax Table — Continued
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
75,000
75,000 75,050 14,528 10,326 14,528 13,054
75,050 75,100 14,540 10,334 14,540 13,066
75,100 75,150 14,553 10,341 14,553 13,079
75,150 75,200 14,565 10,349 14,565 13,091
75,200 75,250 14,578 10,356 14,578 13,104
75,250 75,300 14,590 10,364 14,590 13,116
75,300 75,350 14,603 10,374 14,603 13,129
75,350 75,400 14,615 10,386 14,615 13,141
75,400 75,450 14,628 10,399 14,628 13,154
75,450 75,500 14,640 10,411 14,640 13,166
75,500 75,550 14,653 10,424 14,653 13,179
75,550 75,600 14,665 10,436 14,665 13,191
75,600 75,650 14,678 10,449 14,678 13,204
75,650 75,700 14,690 10,461 14,690 13,216
75,700 75,750 14,703 10,474 14,703 13,229
75,750 75,800 14,715 10,486 14,715 13,241
75,800 75,850 14,728 10,499 14,728 13,254
75,850 75,900 14,740 10,511 14,740 13,266
75,900 75,950 14,753 10,524 14,753 13,279
75,950 76,000 14,765 10,536 14,766 13,291
76,000
76,000 76,050 14,778 10,549 14,780 13,304
76,050 76,100 14,790 10,561 14,794 13,316
76,100 76,150 14,803 10,574 14,808 13,329
76,150 76,200 14,815 10,586 14,822 13,341
76,200 76,250 14,828 10,599 14,836 13,354
76,250 76,300 14,840 10,611 14,850 13,366
76,300 76,350 14,853 10,624 14,864 13,379
76,350 76,400 14,865 10,636 14,878 13,391
76,400 76,450 14,878 10,649 14,892 13,404
76,450 76,500 14,890 10,661 14,906 13,416
76,500 76,550 14,903 10,674 14,920 13,429
76,550 76,600 14,915 10,686 14,934 13,441
76,600 76,650 14,928 10,699 14,948 13,454
76,650 76,700 14,940 10,711 14,962 13,466
76,700 76,750 14,953 10,724 14,976 13,479
76,750 76,800 14,965 10,736 14,990 13,491
76,800 76,850 14,978 10,749 15,004 13,504
76,850 76,900 14,990 10,761 15,018 13,516
76,900 76,950 15,003 10,774 15,032 13,529
76,950 77,000 15,015 10,786 15,046 13,541
77,000
77,000 77,050 15,028 10,799 15,060 13,554
77,050 77,100 15,040 10,811 15,074 13,566
77,100 77,150 15,053 10,824 15,088 13,579
77,150 77,200 15,065 10,836 15,102 13,591
77,200 77,250 15,078 10,849 15,116 13,604
77,250 77,300 15,090 10,861 15,130 13,616
77,300 77,350 15,103 10,874 15,144 13,629
77,350 77,400 15,115 10,886 15,158 13,641
77,400 77,450 15,128 10,899 15,172 13,654
77,450 77,500 15,140 10,911 15,186 13,666
77,500 77,550 15,153 10,924 15,200 13,679
77,550 77,600 15,165 10,936 15,214 13,691
77,600 77,650 15,178 10,949 15,228 13,704
77,650 77,700 15,190 10,961 15,242 13,716
77,700 77,750 15,203 10,974 15,256 13,729
77,750 77,800 15,215 10,986 15,270 13,741
77,800 77,850 15,228 10,999 15,284 13,754
77,850 77,900 15,240 11,011 15,298 13,766
77,900 77,950 15,253 11,024 15,312 13,779
77,950 78,000 15,265 11,036 15,326 13,791
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
78,000
78,000 78,050 15,278 11,049 15,340 13,804
78,050 78,100 15,290 11,061 15,354 13,816
78,100 78,150 15,303 11,074 15,368 13,829
78,150 78,200 15,315 11,086 15,382 13,841
78,200 78,250 15,328 11,099 15,396 13,854
78,250 78,300 15,340 11,111 15,410 13,866
78,300 78,350 15,353 11,124 15,424 13,879
78,350 78,400 15,365 11,136 15,438 13,891
78,400 78,450 15,378 11,149 15,452 13,904
78,450 78,500 15,390 11,161 15,466 13,916
78,500 78,550 15,403 11,174 15,480 13,929
78,550 78,600 15,415 11,186 15,494 13,941
78,600 78,650 15,428 11,199 15,508 13,954
78,650 78,700 15,440 11,211 15,522 13,966
78,700 78,750 15,453 11,224 15,536 13,979
78,750 78,800 15,465 11,236 15,550 13,991
78,800 78,850 15,478 11,249 15,564 14,004
78,850 78,900 15,490 11,261 15,578 14,016
78,900 78,950 15,503 11,274 15,592 14,029
78,950 79,000 15,515 11,286 15,606 14,041
79,000
79,000 79,050 15,528 11,299 15,620 14,054
79,050 79,100 15,540 11,311 15,634 14,066
79,100 79,150 15,553 11,324 15,648 14,079
79,150 79,200 15,565 11,336 15,662 14,091
79,200 79,250 15,578 11,349 15,676 14,104
79,250 79,300 15,590 11,361 15,690 14,116
79,300 79,350 15,603 11,374 15,704 14,129
79,350 79,400 15,615 11,386 15,718 14,141
79,400 79,450 15,628 11,399 15,732 14,154
79,450 79,500 15,640 11,411 15,746 14,166
79,500 79,550 15,653 11,424 15,760 14,179
79,550 79,600 15,665 11,436 15,774 14,191
79,600 79,650 15,678 11,449 15,788 14,204
79,650 79,700 15,690 11,461 15,802 14,216
79,700 79,750 15,703 11,474 15,816 14,229
79,750 79,800 15,715 11,486 15,830 14,241
79,800 79,850 15,728 11,499 15,844 14,254
79,850 79,900 15,740 11,511 15,858 14,266
79,900 79,950 15,753 11,524 15,872 14,279
79,950 80,000 15,765 11,536 15,886 14,291
80,000
80,000 80,050 15,778 11,549 15,900 14,304
80,050 80,100 15,790 11,561 15,914 14,316
80,100 80,150 15,803 11,574 15,928 14,329
80,150 80,200 15,815 11,586 15,942 14,341
80,200 80,250 15,828 11,599 15,956 14,354
80,250 80,300 15,840 11,611 15,970 14,366
80,300 80,350 15,853 11,624 15,984 14,379
80,350 80,400 15,865 11,636 15,998 14,391
80,400 80,450 15,878 11,649 16,012 14,404
80,450 80,500 15,890 11,661 16,026 14,416
80,500 80,550 15,903 11,674 16,040 14,429
80,550 80,600 15,915 11,686 16,054 14,441
80,600 80,650 15,928 11,699 16,068 14,454
80,650 80,700 15,940 11,711 16,082 14,466
80,700 80,750 15,953 11,724 16,096 14,479
80,750 80,800 15,965 11,736 16,110 14,491
80,800 80,850 15,978 11,749 16,124 14,504
80,850 80,900 15,990 11,761 16,138 14,516
80,900 80,950 16,003 11,774 16,152 14,529
80,950 81,000 16,015 11,786 16,166 14,541
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
81,000
81,000 81,050 16,028 11,799 16,180 14,554
81,050 81,100 16,040 11,811 16,194 14,566
81,100 81,150 16,053 11,824 16,208 14,579
81,150 81,200 16,065 11,836 16,222 14,591
81,200 81,250 16,078 11,849 16,236 14,604
81,250 81,300 16,090 11,861 16,250 14,616
81,300 81,350 16,103 11,874 16,264 14,629
81,350 81,400 16,115 11,886 16,278 14,641
81,400 81,450 16,128 11,899 16,292 14,654
81,450 81,500 16,140 11,911 16,306 14,666
81,500 81,550 16,153 11,924 16,320 14,679
81,550 81,600 16,165 11,936 16,334 14,691
81,600 81,650 16,178 11,949 16,348 14,704
81,650 81,700 16,190 11,961 16,362 14,716
81,700 81,750 16,203 11,974 16,376 14,729
81,750 81,800 16,215 11,986 16,390 14,741
81,800 81,850 16,228 11,999 16,404 14,754
81,850 81,900 16,240 12,011 16,418 14,766
81,900 81,950 16,253 12,024 16,432 14,779
81,950 82,000 16,265 12,036 16,446 14,791
82,000
82,000 82,050 16,278 12,049 16,460 14,804
82,050 82,100 16,290 12,061 16,474 14,816
82,100 82,150 16,303 12,074 16,488 14,829
82,150 82,200 16,315 12,086 16,502 14,841
82,200 82,250 16,328 12,099 16,516 14,854
82,250 82,300 16,340 12,111 16,530 14,866
82,300 82,350 16,353 12,124 16,544 14,879
82,350 82,400 16,365 12,136 16,558 14,891
82,400 82,450 16,378 12,149 16,572 14,904
82,450 82,500 16,390 12,161 16,586 14,916
82,500 82,550 16,403 12,174 16,600 14,929
82,550 82,600 16,415 12,186 16,614 14,941
82,600 82,650 16,428 12,199 16,628 14,954
82,650 82,700 16,440 12,211 16,642 14,966
82,700 82,750 16,453 12,224 16,656 14,979
82,750 82,800 16,465 12,236 16,670 14,991
82,800 82,850 16,478 12,249 16,684 15,004
82,850 82,900 16,490 12,261 16,698 15,016
82,900 82,950 16,503 12,274 16,712 15,029
82,950 83,000 16,515 12,286 16,726 15,041
83,000
83,000 83,050 16,528 12,299 16,740 15,054
83,050 83,100 16,540 12,311 16,754 15,066
83,100 83,150 16,553 12,324 16,768 15,079
83,150 83,200 16,565 12,336 16,782 15,091
83,200 83,250 16,578 12,349 16,796 15,104
83,250 83,300 16,590 12,361 16,810 15,116
83,300 83,350 16,603 12,374 16,824 15,129
83,350 83,400 16,615 12,386 16,838 15,141
83,400 83,450 16,628 12,399 16,852 15,154
83,450 83,500 16,640 12,411 16,866 15,166
83,500 83,550 16,653 12,424 16,880 15,179
83,550 83,600 16,665 12,436 16,894 15,191
83,600 83,650 16,678 12,449 16,908 15,204
83,650 83,700 16,690 12,461 16,922 15,216
83,700 83,750 16,703 12,474 16,936 15,229
83,750 83,800 16,715 12,486 16,950 15,241
83,800 83,850 16,728 12,499 16,964 15,254
83,850 83,900 16,740 12,511 16,978 15,266
83,900 83,950 16,753 12,524 16,992 15,279
83,950 84,000 16,765 12,536 17,006 15,291
(Continued)
* This column must also be used by a qualifying widow(er).
- 87 - Need more information or forms? Visit IRS.gov.
Page 88 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2016 Tax Table — Continued
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
84,000
84,000 84,050 16,778 12,549 17,020 15,304
84,050 84,100 16,790 12,561 17,034 15,316
84,100 84,150 16,803 12,574 17,048 15,329
84,150 84,200 16,815 12,586 17,062 15,341
84,200 84,250 16,828 12,599 17,076 15,354
84,250 84,300 16,840 12,611 17,090 15,366
84,300 84,350 16,853 12,624 17,104 15,379
84,350 84,400 16,865 12,636 17,118 15,391
84,400 84,450 16,878 12,649 17,132 15,404
84,450 84,500 16,890 12,661 17,146 15,416
84,500 84,550 16,903 12,674 17,160 15,429
84,550 84,600 16,915 12,686 17,174 15,441
84,600 84,650 16,928 12,699 17,188 15,454
84,650 84,700 16,940 12,711 17,202 15,466
84,700 84,750 16,953 12,724 17,216 15,479
84,750 84,800 16,965 12,736 17,230 15,491
84,800 84,850 16,978 12,749 17,244 15,504
84,850 84,900 16,990 12,761 17,258 15,516
84,900 84,950 17,003 12,774 17,272 15,529
84,950 85,000 17,015 12,786 17,286 15,541
85,000
85,000 85,050 17,028 12,799 17,300 15,554
85,050 85,100 17,040 12,811 17,314 15,566
85,100 85,150 17,053 12,824 17,328 15,579
85,150 85,200 17,065 12,836 17,342 15,591
85,200 85,250 17,078 12,849 17,356 15,604
85,250 85,300 17,090 12,861 17,370 15,616
85,300 85,350 17,103 12,874 17,384 15,629
85,350 85,400 17,115 12,886 17,398 15,641
85,400 85,450 17,128 12,899 17,412 15,654
85,450 85,500 17,140 12,911 17,426 15,666
85,500 85,550 17,153 12,924 17,440 15,679
85,550 85,600 17,165 12,936 17,454 15,691
85,600 85,650 17,178 12,949 17,468 15,704
85,650 85,700 17,190 12,961 17,482 15,716
85,700 85,750 17,203 12,974 17,496 15,729
85,750 85,800 17,215 12,986 17,510 15,741
85,800 85,850 17,228 12,999 17,524 15,754
85,850 85,900 17,240 13,011 17,538 15,766
85,900 85,950 17,253 13,024 17,552 15,779
85,950 86,000 17,265 13,036 17,566 15,791
86,000
86,000 86,050 17,278 13,049 17,580 15,804
86,050 86,100 17,290 13,061 17,594 15,816
86,100 86,150 17,303 13,074 17,608 15,829
86,150 86,200 17,315 13,086 17,622 15,841
86,200 86,250 17,328 13,099 17,636 15,854
86,250 86,300 17,340 13,111 17,650 15,866
86,300 86,350 17,353 13,124 17,664 15,879
86,350 86,400 17,365 13,136 17,678 15,891
86,400 86,450 17,378 13,149 17,692 15,904
86,450 86,500 17,390 13,161 17,706 15,916
86,500 86,550 17,403 13,174 17,720 15,929
86,550 86,600 17,415 13,186 17,734 15,941
86,600 86,650 17,428 13,199 17,748 15,954
86,650 86,700 17,440 13,211 17,762 15,966
86,700 86,750 17,453 13,224 17,776 15,979
86,750 86,800 17,465 13,236 17,790 15,991
86,800 86,850 17,478 13,249 17,804 16,004
86,850 86,900 17,490 13,261 17,818 16,016
86,900 86,950 17,503 13,274 17,832 16,029
86,950 87,000 17,515 13,286 17,846 16,041
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
87,000
87,000 87,050 17,528 13,299 17,860 16,054
87,050 87,100 17,540 13,311 17,874 16,066
87,100 87,150 17,553 13,324 17,888 16,079
87,150 87,200 17,565 13,336 17,902 16,091
87,200 87,250 17,578 13,349 17,916 16,104
87,250 87,300 17,590 13,361 17,930 16,116
87,300 87,350 17,603 13,374 17,944 16,129
87,350 87,400 17,615 13,386 17,958 16,141
87,400 87,450 17,628 13,399 17,972 16,154
87,450 87,500 17,640 13,411 17,986 16,166
87,500 87,550 17,653 13,424 18,000 16,179
87,550 87,600 17,665 13,436 18,014 16,191
87,600 87,650 17,678 13,449 18,028 16,204
87,650 87,700 17,690 13,461 18,042 16,216
87,700 87,750 17,703 13,474 18,056 16,229
87,750 87,800 17,715 13,486 18,070 16,241
87,800 87,850 17,728 13,499 18,084 16,254
87,850 87,900 17,740 13,511 18,098 16,266
87,900 87,950 17,753 13,524 18,112 16,279
87,950 88,000 17,765 13,536 18,126 16,291
88,000
88,000 88,050 17,778 13,549 18,140 16,304
88,050 88,100 17,790 13,561 18,154 16,316
88,100 88,150 17,803 13,574 18,168 16,329
88,150 88,200 17,815 13,586 18,182 16,341
88,200 88,250 17,828 13,599 18,196 16,354
88,250 88,300 17,840 13,611 18,210 16,366
88,300 88,350 17,853 13,624 18,224 16,379
88,350 88,400 17,865 13,636 18,238 16,391
88,400 88,450 17,878 13,649 18,252 16,404
88,450 88,500 17,890 13,661 18,266 16,416
88,500 88,550 17,903 13,674 18,280 16,429
88,550 88,600 17,915 13,686 18,294 16,441
88,600 88,650 17,928 13,699 18,308 16,454
88,650 88,700 17,940 13,711 18,322 16,466
88,700 88,750 17,953 13,724 18,336 16,479
88,750 88,800 17,965 13,736 18,350 16,491
88,800 88,850 17,978 13,749 18,364 16,504
88,850 88,900 17,990 13,761 18,378 16,516
88,900 88,950 18,003 13,774 18,392 16,529
88,950 89,000 18,015 13,786 18,406 16,541
89,000
89,000 89,050 18,028 13,799 18,420 16,554
89,050 89,100 18,040 13,811 18,434 16,566
89,100 89,150 18,053 13,824 18,448 16,579
89,150 89,200 18,065 13,836 18,462 16,591
89,200 89,250 18,078 13,849 18,476 16,604
89,250 89,300 18,090 13,861 18,490 16,616
89,300 89,350 18,103 13,874 18,504 16,629
89,350 89,400 18,115 13,886 18,518 16,641
89,400 89,450 18,128 13,899 18,532 16,654
89,450 89,500 18,140 13,911 18,546 16,666
89,500 89,550 18,153 13,924 18,560 16,679
89,550 89,600 18,165 13,936 18,574 16,691
89,600 89,650 18,178 13,949 18,588 16,704
89,650 89,700 18,190 13,961 18,602 16,716
89,700 89,750 18,203 13,974 18,616 16,729
89,750 89,800 18,215 13,986 18,630 16,741
89,800 89,850 18,228 13,999 18,644 16,754
89,850 89,900 18,240 14,011 18,658 16,766
89,900 89,950 18,253 14,024 18,672 16,779
89,950 90,000 18,265 14,036 18,686 16,791
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
90,000
90,000 90,050 18,278 14,049 18,700 16,804
90,050 90,100 18,290 14,061 18,714 16,816
90,100 90,150 18,303 14,074 18,728 16,829
90,150 90,200 18,315 14,086 18,742 16,841
90,200 90,250 18,328 14,099 18,756 16,854
90,250 90,300 18,340 14,111 18,770 16,866
90,300 90,350 18,353 14,124 18,784 16,879
90,350 90,400 18,365 14,136 18,798 16,891
90,400 90,450 18,378 14,149 18,812 16,904
90,450 90,500 18,390 14,161 18,826 16,916
90,500 90,550 18,403 14,174 18,840 16,929
90,550 90,600 18,415 14,186 18,854 16,941
90,600 90,650 18,428 14,199 18,868 16,954
90,650 90,700 18,440 14,211 18,882 16,966
90,700 90,750 18,453 14,224 18,896 16,979
90,750 90,800 18,465 14,236 18,910 16,991
90,800 90,850 18,478 14,249 18,924 17,004
90,850 90,900 18,490 14,261 18,938 17,016
90,900 90,950 18,503 14,274 18,952 17,029
90,950 91,000 18,515 14,286 18,966 17,041
91,000
91,000 91,050 18,528 14,299 18,980 17,054
91,050 91,100 18,540 14,311 18,994 17,066
91,100 91,150 18,553 14,324 19,008 17,079
91,150 91,200 18,566 14,336 19,022 17,091
91,200 91,250 18,580 14,349 19,036 17,104
91,250 91,300 18,594 14,361 19,050 17,116
91,300 91,350 18,608 14,374 19,064 17,129
91,350 91,400 18,622 14,386 19,078 17,141
91,400 91,450 18,636 14,399 19,092 17,154
91,450 91,500 18,650 14,411 19,106 17,166
91,500 91,550 18,664 14,424 19,120 17,179
91,550 91,600 18,678 14,436 19,134 17,191
91,600 91,650 18,692 14,449 19,148 17,204
91,650 91,700 18,706 14,461 19,162 17,216
91,700 91,750 18,720 14,474 19,176 17,229
91,750 91,800 18,734 14,486 19,190 17,241
91,800 91,850 18,748 14,499 19,204 17,254
91,850 91,900 18,762 14,511 19,218 17,266
91,900 91,950 18,776 14,524 19,232 17,279
91,950 92,000 18,790 14,536 19,246 17,291
92,000
92,000 92,050 18,804 14,549 19,260 17,304
92,050 92,100 18,818 14,561 19,274 17,316
92,100 92,150 18,832 14,574 19,288 17,329
92,150 92,200 18,846 14,586 19,302 17,341
92,200 92,250 18,860 14,599 19,316 17,354
92,250 92,300 18,874 14,611 19,330 17,366
92,300 92,350 18,888 14,624 19,344 17,379
92,350 92,400 18,902 14,636 19,358 17,391
92,400 92,450 18,916 14,649 19,372 17,404
92,450 92,500 18,930 14,661 19,386 17,416
92,500 92,550 18,944 14,674 19,400 17,429
92,550 92,600 18,958 14,686 19,414 17,441
92,600 92,650 18,972 14,699 19,428 17,454
92,650 92,700 18,986 14,711 19,442 17,466
92,700 92,750 19,000 14,724 19,456 17,479
92,750 92,800 19,014 14,736 19,470 17,491
92,800 92,850 19,028 14,749 19,484 17,504
92,850 92,900 19,042 14,761 19,498 17,516
92,900 92,950 19,056 14,774 19,512 17,529
92,950 93,000 19,070 14,786 19,526 17,541
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 88 -
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2016 Tax Table — Continued
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
93,000
93,000 93,050 19,084 14,799 19,540 17,554
93,050 93,100 19,098 14,811 19,554 17,566
93,100 93,150 19,112 14,824 19,568 17,579
93,150 93,200 19,126 14,836 19,582 17,591
93,200 93,250 19,140 14,849 19,596 17,604
93,250 93,300 19,154 14,861 19,610 17,616
93,300 93,350 19,168 14,874 19,624 17,629
93,350 93,400 19,182 14,886 19,638 17,641
93,400 93,450 19,196 14,899 19,652 17,654
93,450 93,500 19,210 14,911 19,666 17,666
93,500 93,550 19,224 14,924 19,680 17,679
93,550 93,600 19,238 14,936 19,694 17,691
93,600 93,650 19,252 14,949 19,708 17,704
93,650 93,700 19,266 14,961 19,722 17,716
93,700 93,750 19,280 14,974 19,736 17,729
93,750 93,800 19,294 14,986 19,750 17,741
93,800 93,850 19,308 14,999 19,764 17,754
93,850 93,900 19,322 15,011 19,778 17,766
93,900 93,950 19,336 15,024 19,792 17,779
93,950 94,000 19,350 15,036 19,806 17,791
94,000
94,000 94,050 19,364 15,049 19,820 17,804
94,050 94,100 19,378 15,061 19,834 17,816
94,100 94,150 19,392 15,074 19,848 17,829
94,150 94,200 19,406 15,086 19,862 17,841
94,200 94,250 19,420 15,099 19,876 17,854
94,250 94,300 19,434 15,111 19,890 17,866
94,300 94,350 19,448 15,124 19,904 17,879
94,350 94,400 19,462 15,136 19,918 17,891
94,400 94,450 19,476 15,149 19,932 17,904
94,450 94,500 19,490 15,161 19,946 17,916
94,500 94,550 19,504 15,174 19,960 17,929
94,550 94,600 19,518 15,186 19,974 17,941
94,600 94,650 19,532 15,199 19,988 17,954
94,650 94,700 19,546 15,211 20,002 17,966
94,700 94,750 19,560 15,224 20,016 17,979
94,750 94,800 19,574 15,236 20,030 17,991
94,800 94,850 19,588 15,249 20,044 18,004
94,850 94,900 19,602 15,261 20,058 18,016
94,900 94,950 19,616 15,274 20,072 18,029
94,950 95,000 19,630 15,286 20,086 18,041
95,000
95,000 95,050 19,644 15,299 20,100 18,054
95,050 95,100 19,658 15,311 20,114 18,066
95,100 95,150 19,672 15,324 20,128 18,079
95,150 95,200 19,686 15,336 20,142 18,091
95,200 95,250 19,700 15,349 20,156 18,104
95,250 95,300 19,714 15,361 20,170 18,116
95,300 95,350 19,728 15,374 20,184 18,129
95,350 95,400 19,742 15,386 20,198 18,141
95,400 95,450 19,756 15,399 20,212 18,154
95,450 95,500 19,770 15,411 20,226 18,166
95,500 95,550 19,784 15,424 20,240 18,179
95,550 95,600 19,798 15,436 20,254 18,191
95,600 95,650 19,812 15,449 20,268 18,204
95,650 95,700 19,826 15,461 20,282 18,216
95,700 95,750 19,840 15,474 20,296 18,229
95,750 95,800 19,854 15,486 20,310 18,241
95,800 95,850 19,868 15,499 20,324 18,254
95,850 95,900 19,882 15,511 20,338 18,266
95,900 95,950 19,896 15,524 20,352 18,279
95,950 96,000 19,910 15,536 20,366 18,291
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
96,000
96,000 96,050 19,924 15,549 20,380 18,304
96,050 96,100 19,938 15,561 20,394 18,316
96,100 96,150 19,952 15,574 20,408 18,329
96,150 96,200 19,966 15,586 20,422 18,341
96,200 96,250 19,980 15,599 20,436 18,354
96,250 96,300 19,994 15,611 20,450 18,366
96,300 96,350 20,008 15,624 20,464 18,379
96,350 96,400 20,022 15,636 20,478 18,391
96,400 96,450 20,036 15,649 20,492 18,404
96,450 96,500 20,050 15,661 20,506 18,416
96,500 96,550 20,064 15,674 20,520 18,429
96,550 96,600 20,078 15,686 20,534 18,441
96,600 96,650 20,092 15,699 20,548 18,454
96,650 96,700 20,106 15,711 20,562 18,466
96,700 96,750 20,120 15,724 20,576 18,479
96,750 96,800 20,134 15,736 20,590 18,491
96,800 96,850 20,148 15,749 20,604 18,504
96,850 96,900 20,162 15,761 20,618 18,516
96,900 96,950 20,176 15,774 20,632 18,529
96,950 97,000 20,190 15,786 20,646 18,541
97,000
97,000 97,050 20,204 15,799 20,660 18,554
97,050 97,100 20,218 15,811 20,674 18,566
97,100 97,150 20,232 15,824 20,688 18,579
97,150 97,200 20,246 15,836 20,702 18,591
97,200 97,250 20,260 15,849 20,716 18,604
97,250 97,300 20,274 15,861 20,730 18,616
97,300 97,350 20,288 15,874 20,744 18,629
97,350 97,400 20,302 15,886 20,758 18,641
97,400 97,450 20,316 15,899 20,772 18,654
97,450 97,500 20,330 15,911 20,786 18,666
97,500 97,550 20,344 15,924 20,800 18,679
97,550 97,600 20,358 15,936 20,814 18,691
97,600 97,650 20,372 15,949 20,828 18,704
97,650 97,700 20,386 15,961 20,842 18,716
97,700 97,750 20,400 15,974 20,856 18,729
97,750 97,800 20,414 15,986 20,870 18,741
97,800 97,850 20,428 15,999 20,884 18,754
97,850 97,900 20,442 16,011 20,898 18,766
97,900 97,950 20,456 16,024 20,912 18,779
97,950 98,000 20,470 16,036 20,926 18,791
98,000
98,000 98,050 20,484 16,049 20,940 18,804
98,050 98,100 20,498 16,061 20,954 18,816
98,100 98,150 20,512 16,074 20,968 18,829
98,150 98,200 20,526 16,086 20,982 18,841
98,200 98,250 20,540 16,099 20,996 18,854
98,250 98,300 20,554 16,111 21,010 18,866
98,300 98,350 20,568 16,124 21,024 18,879
98,350 98,400 20,582 16,136 21,038 18,891
98,400 98,450 20,596 16,149 21,052 18,904
98,450 98,500 20,610 16,161 21,066 18,916
98,500 98,550 20,624 16,174 21,080 18,929
98,550 98,600 20,638 16,186 21,094 18,941
98,600 98,650 20,652 16,199 21,108 18,954
98,650 98,700 20,666 16,211 21,122 18,966
98,700 98,750 20,680 16,224 21,136 18,979
98,750 98,800 20,694 16,236 21,150 18,991
98,800 98,850 20,708 16,249 21,164 19,004
98,850 98,900 20,722 16,261 21,178 19,016
98,900 98,950 20,736 16,274 21,192 19,029
98,950 99,000 20,750 16,286 21,206 19,041
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
99,000
99,000 99,050 20,764 16,299 21,220 19,054
99,050 99,100 20,778 16,311 21,234 19,066
99,100 99,150 20,792 16,324 21,248 19,079
99,150 99,200 20,806 16,336 21,262 19,091
99,200 99,250 20,820 16,349 21,276 19,104
99,250 99,300 20,834 16,361 21,290 19,116
99,300 99,350 20,848 16,374 21,304 19,129
99,350 99,400 20,862 16,386 21,318 19,141
99,400 99,450 20,876 16,399 21,332 19,154
99,450 99,500 20,890 16,411 21,346 19,166
99,500 99,550 20,904 16,424 21,360 19,179
99,550 99,600 20,918 16,436 21,374 19,191
99,600 99,650 20,932 16,449 21,388 19,204
99,650 99,700 20,946 16,461 21,402 19,216
99,700 99,750 20,960 16,474 21,416 19,229
99,750 99,800 20,974 16,486 21,430 19,241
99,800 99,850 20,988 16,499 21,444 19,254
99,850 99,900 21,002 16,511 21,458 19,266
99,900 99,950 21,016 16,524 21,472 19,279
99,950 100,000 21,030 16,536 21,486 19,291
 
$100,000
or over
use the Tax
Computation
Worksheet
* This column must also be used by a qualifying widow(er).
- 89 - Need more information or forms? Visit IRS.gov.
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2016 Tax Computation Worksheet—Line 44
CAUTION
!
See the instructions for line 44 to see if you must use the worksheet below to figure your tax.
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
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(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 $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
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(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 $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
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(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
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(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. -90-
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General
Information
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.
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 efile.
Visit IRS.gov/freefile for details. Join the
eight in 10 taxpayers who get their re-
funds faster by using direct deposit and
efile.
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 securi-
ty 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 ex-
emptions, taxable income, total tax, fed-
eral income tax withheld, and refund or
amount you owe.
Be sure you used the correct meth-
od to figure your tax. See the instruc-
tions 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 sepa-
rate 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 so-
cial security card.
Make sure your name and address
are correct. Enter your (and your spou-
se'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.
If you are taking the standard de-
duction, see the instructions for line 40
to be sure you entered the correct
amount.
If you received capital gain distri-
butions 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 num-
ber of children you have.
Remember to sign and date Form
1040 and enter your occupation(s).
Attach your Form(s) W-2 and oth-
er 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 pay-
ment. 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. Fil-
ing 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 under-
statement of tax because your spouse
omitted income or claimed false deduc-
tions or credits, (b) you are divorced,
separated, or no longer living with your
spouse, or (c) given all the facts and cir-
cumstances, 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
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 employ-
er to change the amount of income tax
withheld from your 2017 pay. For de-
tails 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
Withholding Calculator instead
of Pub. 505 or the worksheets
included with Form W4 or W4P, 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 de-
tails, 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
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your permission, to commit fraud or oth-
er crimes. An identity thief may use
your SSN to get a job or may file a tax
return using your SSN to receive a re-
fund.
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 informa-
tion, see Pub. 5027.
If your SSN has been lost or stolen or
you suspect you are a victim of tax-rela-
ted identity theft, visit IRS.gov/
identitytheft to learn what steps you
should take.
Victims of identity theft who are ex-
periencing economic harm or a systemic
problem, or are seeking help in resolv-
ing tax problems that haven't been re-
solved through normal channels, may be
eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS
by calling the National Taxpayer Advo-
cate 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-hear-
ing individuals can also contact the IRS
through relay services such as the Feder-
al 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 web-
sites designed to mimic legitimate busi-
ness emails and websites. The most
common form is sending an email to a
user falsely claiming to be an establish-
ed 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 infor-
mation through email or ask taxpayers
for the PIN numbers, passwords, or sim-
ilar secret access information for their
credit card, bank, or other financial ac-
counts.
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 Ad-
ministration 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 sus-
picious emails to the Federal Trade
Commission at spam@uce.gov or con-
tact 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 paya-
ble 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 Re-
duce the Debt.”
You may be able to deduct this
gift on your 2017 tax return.
How Long Should
Records Be Kept?
Keep a copy of your tax return, work-
sheets 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 nee-
ded 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 sta-
tus 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 gener-
ally are used to validate income and tax
filing status for mortgage applications,
student and small business loan applica-
tions, 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 re-
cords 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 per-
sonal representative may have to file and
sign a return for that taxpayer. A person-
al representative can be an executor, ad-
ministrator, 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-
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ceased,” the deceased taxpayer's name,
and the date of death across the top of
the return. If this information isn't provi-
ded, 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 surviv-
ing spouse” in the area where you sign
the return. If someone else is the person-
al representative, he or she must also
sign.
The surviving spouse or personal rep-
resentative should promptly notify all
payers of income, including financial in-
stitutions, of the taxpayer's death. This
will ensure the proper reporting of in-
come earned by the taxpayer's estate or
heirs. A deceased taxpayer's social se-
curity 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 sur-
viving 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 certifi-
cate that shows your appointment. All
other filers requesting the deceased tax-
payer'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 lat-
est Form 1040 instructions. For exam-
ple, 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 Assis-
tance (VITA) program offers free tax
help to people who generally make
$54,000 or less, persons with disabili-
ties, the elderly, and limited-Eng-
lish-speaking taxpayers who need help
preparing their own tax returns. The Tax
Counseling for the Elderly (TCE) pro-
gram offers free tax help for all taxpay-
ers, particularly those who are 60 years
of age and older. TCE volunteers spe-
cialize 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 efile your fed-
eral tax return for free.
VITA. Go to IRS.gov/vita, down-
load 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 Interac-
tive 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 Indi-
viduals, 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.
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 instruc-
tions) 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 di-
rect deposit and IRS efile. Direct depos-
it securely and electronically transfers
your refund directly into your financial
account. Eight in 10 taxpayers use direct
deposit to receive their refund. IRS is-
sues 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 Tran-
script 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 purpo-
ses.
The First Time Homebuyer Credit
Account Lookup (IRS.gov/homebuyer)
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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 de-
ductions on Schedule A (Form 1040),
choose not to claim state and local in-
come taxes, and you didn’t save your re-
ceipts showing the sales tax you paid.
For help with the alternative mini-
mum tax, go to IRS.gov/amt.
Resolving taxrelated identity theft is
sues.
The IRS doesn’t initiate contact
with taxpayers by email or telephone to
request personal or financial informa-
tion. This includes any type of electronic
communication, such as text messages
and social media channels.
Go to IRS.gov/idprotection for in-
formation 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 re-
fund 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 en-
sure 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 individu-
al tax bill or estimated tax payment di-
rectly from your checking or savings ac-
count at no cost to you.
Debit or credit card: Choose an
approved payment processor to pay on-
line, 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. En-
rollment 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 ap-
proved.
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 re-
solved on IRS.gov without visiting an
IRS Tax Assistance Center (TAC). Go
to IRS.gov/letushelp for the topics peo-
ple 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 ad-
vance 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
services, and appointment options. Or,
on the IRS2Go app, under the Stay Con-
nected 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 fol-
lowing 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 in-
terest or penalties (other than the estima-
ted 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 exten-
sion of time to file is granted. We will
also charge you interest on penalties im-
posed for failure to file, negligence,
fraud, substantial valuation misstate-
ments, substantial understatements of
tax, and reportable transaction under-
statements. Interest is charged on the
penalty from the due date of the return
(including extensions).
Penalties
Late filing. If you do not file your re-
turn by the due date (including exten-
sions), the penalty is usually 5% of the
amount due for each month or part of a
month your return is late, unless you
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have a reasonable explanation. If you
do, include it with your return. The pen-
alty 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 12 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 addi-
tion to interest charges on late payments.
Frivolous return. In addition to any
other penalties, the law imposes a penal-
ty 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 in-
correct 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/201017_IRB/
ar13.html.
Other. Other penalties can be imposed
for negligence, substantial understate-
ment of tax, reportable transaction un-
derstatements, filing an erroneous re-
fund 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 pen-
alties.
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.
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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 re-
turn, 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 re-
turn has no processing issues and you
elect direct deposit). Because many fi-
nancial institutions do not process pay-
ments 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 Febru-
ary 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 re-
turn:
Your social security number (or in-
dividual taxpayer identification num-
ber),
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.
Updates to refund status are
made once a day usually at
night.
If you do not have Internet ac-
cess, you can call
1-800-829-1954 24 hours a day,
7 days a week, for automated refund in-
formation. Our phone and walk-in assis-
tors can research the status of your re-
fund only if it's been 21 days or more
since you filed electronically or more
than 6 weeks since you mailed your pa-
per 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 exten-
sions).
Where's My Refund doesn't track re-
funds that are claimed on an amended
tax return.
Refund information also is available
in Spanish at IRS.gov/spanish and
1-800-829-1954.
TIP
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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. Subject
IRS Help Available
101 IRS services—Volunteer tax
assistance, outreach programs, and
identity theft
102 Tax assistance for individuals with
disabilities
103 Tax help for small businesses and
the self-employed
104 Taxpayer Advocate Service—Your
voice at the IRS
105 Armed Forces tax information
107 Tax relief in disaster situations
IRS Procedures
151 Your appeal rights
152 Refund information
153 What to do if you haven't filed your
tax return
154 Form W-2 and Form 1099-R (What
to do if incorrect or not received)
155 Forms and publications—How to
order
156 Copy or transcript of your tax
return—How to get one
157 Change your address—How to
notify the IRS
158 Paying your taxes and ensuring
proper credit of payments
159 Prior year(s) Form W-2 (How to
get a copy)
161 Returning an erroneous
refund—Paper check or direct
deposit
Collection
201 The collection process
202 Tax payment options
203 Refund offsets for unpaid child
support, certain federal and state
debts, and unemployment
compensation debts
204 Offers in compromise
205 Innocent spouse relief (Including
separation of liability and equitable
relief)
206 Dishonored payments
Alternative Filing Methods
253 Substitute tax forms
254 How to choose a tax return preparer
255 Signing your return electronically
Topic
No. Subject
General Information
301 When, how, and where to file
303 Checklist of common errors when
preparing your tax return
304 Extensions of time to file your tax
return
305 Recordkeeping
306 Penalty for underpayment of
estimated tax
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Which Forms to File
352 Which form—1040, 1040A, or
1040EZ?
356 Decedents
Types of Income
401 Wages and salaries
403 Interest received
404 Dividends
407 Business income
409 Capital gains and losses
410 Pensions and annuities
411 Pensions—The general rule and the
simplified method
412 Lump-sum distributions
413 Rollovers from retirement plans
414 Rental income and expenses
415 Renting residential and vacation
property
416 Farming and fishing income
417 Earnings for clergy
418 Unemployment compensation
419 Gambling income and losses
420 Bartering income
421 Scholarships, fellowship grants,
and other grants
423 Social security and equivalent
railroad retirement benefits
424 401(k) plans
425 Passive activities—Losses and
credits
427 Stock options
429 Traders in securities (Information
for Form 1040 filers)
430 Receipt of stock in a
demutualization
431 Canceled debt—Is it taxable or
not?
432 Form 1099-A (Acquisition or
Abandonment of Secured Property)
Topic
No. Subject
and Form 1099-C (Cancellation of
Debt)
Adjustments to Income
451 Individual retirement arrangements
(IRAs)
452 Alimony
453 Bad debt deduction
455 Moving expenses
456 Student loan interest deduction
457 Tuition and fees deduction
458 Educator expense deduction
Itemized Deductions
501 Should I itemize?
502 Medical and dental expenses
503 Deductible taxes
504 Home mortgage points
505 Interest expense
506 Charitable contributions
508 Miscellaneous expenses
509 Business use of home
510 Business use of car
511 Business travel expenses
512 Business entertainment expenses
513 Work-related education expenses
514 Employee business expenses
515 Casualty, disaster, and theft losses
(including federally declared
disaster areas)
Tax Computation
551 Standard deduction
552 Tax and credits figured by the IRS
553 Tax on a child's investment and
other unearned income (Kiddie tax)
554 Self-employment tax
556 Alternative minimum tax
557 Additional tax on early
distributions from traditional and
Roth IRAs
558 Additional tax on early
distributions from retirement plans,
other than IRAs
559 Net Investment Income Tax
560 Additional Medicare Tax
561 Individual shared responsibility
provision
Tax Credits
601 Earned income credit
602 Child and dependent care credit
607 Adoption credit and adoption
assistance programs
608 Excess social security and RRTA
tax withheld
610 Retirement savings contributions
credit
611 Repayment of the first-time
homebuyer credit
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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)
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.
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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 lia-
ble for. Your response is mandatory under
these sections. Code section 6109 re-
quires 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 in-
formation requested on a form that is sub-
ject to the Paperwork Reduction Act un-
less the form displays a valid OMB con-
trol number. Books or records relating to
a form or its instructions must be retained
as long as their contents may become ma-
terial 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 pro-
vide the information we ask for, or pro-
vide fraudulent information, you may be
charged penalties and be subject to crimi-
nal prosecution. We may also have to dis-
allow 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
charged.
Generally, tax returns and return infor-
mation are confidential, as stated in Code
section 6103. However, Code section
6103 allows or requires the Internal Reve-
nue Service to disclose or give the infor-
mation shown on your tax return to others
as described in the Code. For example,
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 dis-
close your tax information to the Depart-
ment of Treasury and contractors for tax
administration purposes; and to other per-
sons 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 Inter-
nal 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 enforce-
ment and intelligence agencies to combat
terrorism.
Please keep this notice with your re-
cords. It may help you if we ask you for
other information. If you have questions
about the rules for filing and giving infor-
mation, please call or visit any Internal
Revenue Service office.
We Welcome Comments on
Forms
We try to create forms and instructions
that can be easily understood. Often this
is difficult to do because our tax laws are
very complex. For some people with in-
come mostly from wages, filling in the
forms is easy. For others who have busi-
nesses, pensions, stocks, rental income, or
other investments, it is more difficult.
If you have suggestions for making
these forms simpler, we would be happy
to hear from you. You can send us com-
ments from IRS.gov/forms. Click on
“More Information” and then on “Give us
feedback.” Or you can send your com-
ments to Internal Revenue Service, Tax
Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Wash-
ington, DC 20224. Do not send your re-
turn to this address. Instead, see the ad-
dresses at the end of these instructions.
Although we can't respond individual-
ly to each comment received, we do ap-
preciate your feedback and will consider
your comments as we revise our tax
forms and instructions.
Estimates of Taxpayer
Burden
The following table shows burden esti-
mates based on current statutory require-
ments as of November 2016, for taxpay-
ers filing a 2016 Form 1040, 1040A, or
1040EZ tax return. Time spent and
out-of-pocket costs are presented sepa-
rately. Time burden is broken out by tax-
payer activity, with recordkeeping repre-
senting the largest component.
Out-of-pocket costs include any expenses
incurred by taxpayers to prepare and sub-
mit 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 as-
sociated with post-filing activities, IRS
operational data indicate that electronical-
ly prepared and filed returns have fewer
arithmetic errors, implying lower post-fil-
ing burden.
Reported time and cost burdens are na-
tional averages and do not necessarily re-
flect a “typical” case. Most taxpayers ex-
perience lower than average burden, with
taxpayer burden varying considerably by
taxpayer type. For instance, the estimated
average time burden for all taxpayers fil-
ing a Form 1040, 1040A, or 1040EZ is 13
hours, with an average cost of $210 per
return. This average includes all associ-
ated forms and schedules, across all prep-
aration methods and taxpayer activities.
The average burden for taxpayers filing
Form 1040 is about 15 hours and $280;
the average burden for taxpayers filing
Form 1040A is about 8 hours and $90;
and the average for Form 1040EZ filers is
about 5 hours and $40.
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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 de-
pending on the tax situation of the taxpay-
er, the type of software or professional
preparer used, and the geographic loca-
tion.
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) Average
Cost
(Dollars)**
Primary Form Filed or
Type of Taxpayer
Percentage
of Returns
Total
Time*
Record
Keeping
Tax
Planning
Form
Completion
and
Submission
All
Other
. . . . . . . .
All taxpayers .......... 100 13 6 2 4 1 $210
Primary forms filed
1040 ............ 69 15 7 2 4 1 280
1040A ........... 19 8 2 1 3 1 90
1040EZ .......... 12 5 2 *** 3 1 40
Type of taxpayer
Nonbusiness**** .... 70 9 3 1 3 1 120
Business**** ...... 30 22 12 4 5 1 430
*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.
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Order Form for
Forms and
Publications
You can view and download the tax forms and publications you need at
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.
TIP
How To Use the Order
Form
Circle the items you need on the order
form. Use the blank spaces to order items
not listed. If you need more space, attach
a separate sheet of paper.
Print or type your name and address
accurately in the space provided on the
order form to ensure delivery of your or-
der. Enclose the order form in an enve-
lope and mail it to the IRS address shown
next. You should receive your order with-
in 10 business days after we receive your
request.
Do not send your tax return to the
address shown here. Instead, see the ad-
dresses at the end of these instructions.
Mail Your Order Form To:
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
▲ ▲
Circle the forms and
publications you need. The
instructions for any form
you order will be included.
Cut here
Name
Postal mailing address
City
Order Form
Please print.
Apt./Suite/Room
Foreign country
Daytime phone number
State ZIP code
International postal code
( )
Use the blank spaces to
order items not listed.
Save Money and Time by Going Online!
Download or order these and other forms and publications at IRS.gov/forms
Schedule R
(1040A or
1040)
2106
1040
1040A
1040EZ
Schedule SE
(1040)
Pub. 590-A
Pub. 590-B8829
Schedule A
(1040)
Pub. 1
Schedule 8812
(1040A or
1040)
Pub. 523
Schedule C
(1040)
1040-V
4506
Pub. 526
Schedule D
(1040)
1040X
Pub. 334
Pub. 527
4562
Schedule E
(1040)
5405
Pub. 463
Pub. 529
Schedule F
(1040) Pub. 505
Schedule EIC
(1040A or
1040)
Pub. 596
8822
Schedule
C-EZ (1040)
6251
8283
Pub. 501
Pub. 502 Pub. 550
Pub. 575
Pub. 554
Schedule H
(1040)
Pub. 915
1040-ES
(2017)
Schedule J
(1040)
8606
8863
Pub. 972
Form 8949
8917
2441
Pub. 5354506-T
Pub. 525
Pub. 547
3903 Pub. 587
Pub. 551
Pub. 583
Pub. 9464868
4684
Pub. 4681
Schedule B
(1040A or
1040)
Pub. 970
8959
8960
8962
8965
Use your QR Reader app on your
smartphone to scan this code and
get connected to the IRS Forms
and Publications homepage.
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Major Categories of Federal Income and Outlays for Fiscal Year 2015
Income Outlays*
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for scal year 2015.
Social security, Medicare,
and unemployment and other
retirement taxes
29%
Personal income
taxes
42%
Borrowing to
cover decit
12%
Corporate
income taxes
9%
Excise, customs,
estate, gift, and
miscellaneous
taxes
8%
Social
programs4
23%
Physical,
human, and
community
development3
7%
Net
interest
on the
debt
6%
Social security,
Medicare, and other
retirement1
42%
National defense,
veterans, and foreign
affairs2
21%
Law
enforcement
and general
government
2%
* 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, elim-
inate, and add programs. After receipt of
the President's proposal, the Congress re-
views the proposal and makes changes. It
first passes a budget resolution setting its
own targets for receipts, outlays, and sur-
plus 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-
lion and outlays were $3.688 trillion,
leaving a deficit of $438 billion.
Footnotes for Certain Federal
Outlays
1. Social security, Medicare, and
other retirement: These programs pro-
vide income support for the retired and
disabled and medical care for the elderly.
2. National defense, veterans, and
foreign affairs: About 15% of outlays
were to equip, modernize, and pay our
armed forces and to fund national defense
activities; about 4% were for veterans
benefits and services; and about 1% were
for international activities, including mili-
tary and economic assistance to foreign
countries and the maintenance of U.S.
embassies abroad.
3. Physical, human, and communi
ty development: These outlays were for
agriculture; natural resources; environ-
ment; transportation; aid for elementary
and secondary education and direct assis-
tance to college students; job training; de-
posit insurance, commerce and housing
credit, and community development; and
space, energy, and general science pro-
grams.
4. Social programs: About 17% of
total outlays were for Medicaid, food
stamps, temporary assistance for needy
families, supplemental security income,
and related programs; and 6% for health
research and public health programs, un-
employment compensation, assisted hous-
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.
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2016
Tax Rate
Schedules
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 gure your tax. Instead,
see the instructions for line 44.
Schedule Z—If your ling status is Head of household
Schedule X—If your ling status is Single
The tax is:If your taxable
income is: of the
amount
over—
But not
over—
Over—
Schedule Y-2—If your ling status is Married filing separately
Schedule Y-1—If your ling status is Married filing jointly or Qualifying widow(er)
The tax is:If your taxable
income is: of the
amount
over—
But not
over—
Over—
The tax is:If your taxable
income is: of the
amount
over—
But not
over—
Over—
The tax is:If your taxable
income is: of the
amount
over—
But not
over—
Over—
CAUTION
$0
9,275
37,650
91,150
190,150
$9,275
37,650
91,150
190,150
413,350
$0
9,275
37,650
91,150
190,150
$0
18,550
75,300
151,900
231,450
$0
9,275
37,650
75,950
115,725
$0
13,250
50,400
130,150
210,800
$18,550
75,300
151,900
231,450
413,350
$9,275
37,650
75,950
115,725
206,675
$13,250
50,400
130,150
210,800
413,350
$0
18,550
75,300
151,900
231,450
$0
9,275
37,650
75,950
115,725
$0
13,250
50,400
130,150
210,800
10%
$927.50 + 15%
5,183.75 + 25%
18,558.75 + 28%
46,278.75 + 33%
10%
$1,855.00 + 15%
10,367.50 + 25%
29,517.50 + 28%
51,791.50 + 33%
10%
$927.50 + 15%
5,183.75 + 25%
14,758.75 + 28%
25,895.75 + 33%
10%
$1,325.00 + 15%
6,897.50 + 25%
26,835.00 + 28%
49,417.00 + 33%
413,350 466,950 413,350
111,818.50 + 35%
466,950 466,950
130,578.50 + 39.6%
413,350 415,050 413,350
415,050
119,934.75 + 35%
120,529.75 + 39.6%
415,050
206,675
233,475
233,475 206,675
233,475
55,909.25 + 35%
65,289.25 + 39.6%
413,350
441,000
441,000 413,350
441,000
116,258.50 + 35%
125,936.00 + 39.6%
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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
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
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
Dualstatus aliens 7, 14
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
Educator expenses 31
Elderly persons:
Credit for 50
Standard deduction 39
Electric vehicles 50
Electronic filing (efile) 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
Foreignsource income 21
Foreign tax credit 45
Forms W2, 1098, and 1099—where to report
certain items from 10, 11
Form W2 22
Free tax help 93
G
Gambling 29
General business credit 50
Gifts 31
Golden parachute payments 53
Groupterm life insurance, uncollected tax
on 53
H
Head of household 14
Health care coverage, individual
responsibility 51
Health insurance deduction, selfemployed 32
Health insurance premiums, credit for 71
Health savings accounts 29, 31, 32, 51, 52
Help, tax 93
Homebuyer credit, firsttime 51
Household employment taxes 51
How to comment on forms 99
How to get tax help 93
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
L
Life insurance 31
Line instructions for Form 1040 77
Living abroad, U.S. citizens and resident
aliens 7, 21
Longterm care insurance 32
Lumpsum 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
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 checkoff 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
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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, selfemployed 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
Selfemployment 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
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
U
Unemployment compensation 27
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
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Where Do You
File?
Mail your return to the address shown
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 14″ 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
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
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
APO or FPO address, or file Form 2555, 2555-EZ, or
4563, or are a dual-status alien
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
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.
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