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1040ez Form

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1040ez Form

1040ez form Publication 17(SP) - Additional Material Table of Contents Tax Tables Derechos del Contribuyente Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Bajos Ingresos Tax Tables Tabla de Impuestos de 2013 Vea las instrucciones para la línea 44 en las Instrucciones para el Formulario 1040, en inglés, para saber si tiene que utilizar la siguiente tabla de impuestos para calcular su impuesto. 1040ez form   Ejemplo. 1040ez form El Sr. 1040ez form y la Sra. 1040ez form Moreno presentan una declaración conjunta. 1040ez form Su ingreso tributable en la línea 43 del Formulario 1040 es $25,300. 1040ez form Primero, ellos buscan la línea del ingreso tributable de 25,300–25,350. 1040ez form Luego, buscan la columna correspondiente al estado civil de casado que presenta una declaración conjunta y empiezan a leer la columna desde su inicio. 1040ez form La cantidad que aparece donde la línea del ingreso y la columna del estado civil se encuentran es $2,906. 1040ez form Ésta es la cantidad de impuesto que ellos tienen que anotar en la línea 44 del Formulario 1040. 1040ez form Si la línea 43 (ingresos tributables) es— Y usted es: Al menos Pero menos de Soltero Casado que pre- senta una de- claración conjunta * * Esta columna deberá ser utilizada también por viudos que reúnen los requisitos. 1040ez form Casado que pre- senta una de- claración por separado Cabeza de familia     Su impuesto es: 0 5 0 0 0 0 5 15 1 1 1 1 15 25 2 2 2 2 25 50 4 4 4 4 50 75 6 6 6 6 75 100 9 9 9 9 100 125 11 11 11 11 125 150 14 14 14 14 150 175 16 16 16 16 175 200 19 19 19 19 200 225 21 21 21 21 225 250 24 24 24 24 250 275 26 26 26 26 275 300 29 29 29 29 300 325 31 31 31 31 325 350 34 34 34 34 350 375 36 36 36 36 375 400 39 39 39 39 400 425 41 41 41 41 425 450 44 44 44 44 450 475 46 46 46 46 475 500 49 49 49 49 500 525 51 51 51 51 525 550 54 54 54 54 550 575 56 56 56 56 575 600 59 59 59 59 600 625 61 61 61 61 625 650 64 64 64 64 650 675 66 66 66 66 675 700 69 69 69 69 700 725 71 71 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1,700 169 169 169 169 1,700 1,725 171 171 171 171 1,725 1,750 174 174 174 174 1,750 1,775 176 176 176 176 1,775 1,800 179 179 179 179 1,800 1,825 181 181 181 181 1,825 1,850 184 184 184 184 1,850 1,875 186 186 186 186 1,875 1,900 189 189 189 189 1,900 1,925 191 191 191 191 1,925 1,950 194 194 194 194 1,950 1,975 196 196 196 196 1,975 2,000 199 199 199 199 2,000 2,000 2,025 201 201 201 201 2,025 2,050 204 204 204 204 2,050 2,075 206 206 206 206 2,075 2,100 209 209 209 209 2,100 2,125 211 211 211 211 2,125 2,150 214 214 214 214 2,150 2,175 216 216 216 216 2,175 2,200 219 219 219 219 2,200 2,225 221 221 221 221 2,225 2,250 224 224 224 224 2,250 2,275 226 226 226 226 2,275 2,300 229 229 229 229 2,300 2,325 231 231 231 231 2,325 2,350 234 234 234 234 2,350 2,375 236 236 236 236 2,375 2,400 239 239 239 239 2,400 2,425 241 241 241 241 2,425 2,450 244 244 244 244 2,450 2,475 246 246 246 246 2,475 2,500 249 249 249 249 2,500 2,525 251 251 251 251 2,525 2,550 254 254 254 254 2,550 2,575 256 256 256 256 2,575 2,600 259 259 259 259 2,600 2,625 261 261 261 261 2,625 2,650 264 264 264 264 2,650 2,675 266 266 266 266 2,675 2,700 269 269 269 269 2,700 2,725 271 271 271 271 2,725 2,750 274 274 274 274 2,750 2,775 276 276 276 276 2,775 2,800 279 279 279 279 2,800 2,825 281 281 281 281 2,825 2,850 284 284 284 284 2,850 2,875 286 286 286 286 2,875 2,900 289 289 289 289 2,900 2,925 291 291 291 291 2,925 2,950 294 294 294 294 2,950 2,975 296 296 296 296 2,975 3,000 299 299 299 299 3,000 3,000 3,050 303 303 303 303 3,050 3,100 308 308 308 308 3,100 3,150 313 313 313 313 3,150 3,200 318 318 318 318 3,200 3,250 323 323 323 323 3,250 3,300 328 328 328 328 3,300 3,350 333 333 333 333 3,350 3,400 338 338 338 338 3,400 3,450 343 343 343 343 3,450 3,500 348 348 348 348 3,500 3,550 353 353 353 353 3,550 3,600 358 358 358 358 3,600 3,650 363 363 363 363 3,650 3,700 368 368 368 368 3,700 3,750 373 373 373 373 3,750 3,800 378 378 378 378 3,800 3,850 383 383 383 383 3,850 3,900 388 388 388 388 3,900 3,950 393 393 393 393 3,950 4,000 398 398 398 398 4,000 4,000 4,050 403 403 403 403 4,050 4,100 408 408 408 408 4,100 4,150 413 413 413 413 4,150 4,200 418 418 418 418 4,200 4,250 423 423 423 423 4,250 4,300 428 428 428 428 4,300 4,350 433 433 433 433 4,350 4,400 438 438 438 438 4,400 4,450 443 443 443 443 4,450 4,500 448 448 448 448 4,500 4,550 453 453 453 453 4,550 4,600 458 458 458 458 4,600 4,650 463 463 463 463 4,650 4,700 468 468 468 468 4,700 4,750 473 473 473 473 4,750 4,800 478 478 478 478 4,800 4,850 483 483 483 483 4,850 4,900 488 488 488 488 4,900 4,950 493 493 493 493 4,950 5,000 498 498 498 498 5,000 5,000 5,050 503 503 503 503 5,050 5,100 508 508 508 508 5,100 5,150 513 513 513 513 5,150 5,200 518 518 518 518 5,200 5,250 523 523 523 523 5,250 5,300 528 528 528 528 5,300 5,350 533 533 533 533 5,350 5,400 538 538 538 538 5,400 5,450 543 543 543 543 5,450 5,500 548 548 548 548 5,500 5,550 553 553 553 553 5,550 5,600 558 558 558 558 5,600 5,650 563 563 563 563 5,650 5,700 568 568 568 568 5,700 5,750 573 573 573 573 5,750 5,800 578 578 578 578 5,800 5,850 583 583 583 583 5,850 5,900 588 588 588 588 5,900 5,950 593 593 593 593 5,950 6,000 598 598 598 598 6,000 6,000 6,050 603 603 603 603 6,050 6,100 608 608 608 608 6,100 6,150 613 613 613 613 6,150 6,200 618 618 618 618 6,200 6,250 623 623 623 623 6,250 6,300 628 628 628 628 6,300 6,350 633 633 633 633 6,350 6,400 638 638 638 638 6,400 6,450 643 643 643 643 6,450 6,500 648 648 648 648 6,500 6,550 653 653 653 653 6,550 6,600 658 658 658 658 6,600 6,650 663 663 663 663 6,650 6,700 668 668 668 668 6,700 6,750 673 673 673 673 6,750 6,800 678 678 678 678 6,800 6,850 683 683 683 683 6,850 6,900 688 688 688 688 6,900 6,950 693 693 693 693 6,950 7,000 698 698 698 698 7,000 7,000 7,050 703 703 703 703 7,050 7,100 708 708 708 708 7,100 7,150 713 713 713 713 7,150 7,200 718 718 718 718 7,200 7,250 723 723 723 723 7,250 7,300 728 728 728 728 7,300 7,350 733 733 733 733 7,350 7,400 738 738 738 738 7,400 7,450 743 743 743 743 7,450 7,500 748 748 748 748 7,500 7,550 753 753 753 753 7,550 7,600 758 758 758 758 7,600 7,650 763 763 763 763 7,650 7,700 768 768 768 768 7,700 7,750 773 773 773 773 7,750 7,800 778 778 778 778 7,800 7,850 783 783 783 783 7,850 7,900 788 788 788 788 7,900 7,950 793 793 793 793 7,950 8,000 798 798 798 798 8,000 8,000 8,050 803 803 803 803 8,050 8,100 808 808 808 808 8,100 8,150 813 813 813 813 8,150 8,200 818 818 818 818 8,200 8,250 823 823 823 823 8,250 8,300 828 828 828 828 8,300 8,350 833 833 833 833 8,350 8,400 838 838 838 838 8,400 8,450 843 843 843 843 8,450 8,500 848 848 848 848 8,500 8,550 853 853 853 853 8,550 8,600 858 858 858 858 8,600 8,650 863 863 863 863 8,650 8,700 868 868 868 868 8,700 8,750 873 873 873 873 8,750 8,800 878 878 878 878 8,800 8,850 883 883 883 883 8,850 8,900 888 888 888 888 8,900 8,950 893 893 893 893 8,950 9,000 900 898 900 898 9,000 9,000 9,050 908 903 908 903 9,050 9,100 915 908 915 908 9,100 9,150 923 913 923 913 9,150 9,200 930 918 930 918 9,200 9,250 938 923 938 923 9,250 9,300 945 928 945 928 9,300 9,350 953 933 953 933 9,350 9,400 960 938 960 938 9,400 9,450 968 943 968 943 9,450 9,500 975 948 975 948 9,500 9,550 983 953 983 953 9,550 9,600 990 958 990 958 9,600 9,650 998 963 998 963 9,650 9,700 1,005 968 1,005 968 9,700 9,750 1,013 973 1,013 973 9,750 9,800 1,020 978 1,020 978 9,800 9,850 1,028 983 1,028 983 9,850 9,900 1,035 988 1,035 988 9,900 9,950 1,043 993 1,043 993 9,950 10,000 1,050 998 1,050 998 10,000 10,000 10,050 1,058 1,003 1,058 1,003 10,050 10,100 1,065 1,008 1,065 1,008 10,100 10,150 1,073 1,013 1,073 1,013 10,150 10,200 1,080 1,018 1,080 1,018 10,200 10,250 1,088 1,023 1,088 1,023 10,250 10,300 1,095 1,028 1,095 1,028 10,300 10,350 1,103 1,033 1,103 1,033 10,350 10,400 1,110 1,038 1,110 1,038 10,400 10,450 1,118 1,043 1,118 1,043 10,450 10,500 1,125 1,048 1,125 1,048 10,500 10,550 1,133 1,053 1,133 1,053 10,550 10,600 1,140 1,058 1,140 1,058 10,600 10,650 1,148 1,063 1,148 1,063 10,650 10,700 1,155 1,068 1,155 1,068 10,700 10,750 1,163 1,073 1,163 1,073 10,750 10,800 1,170 1,078 1,170 1,078 10,800 10,850 1,178 1,083 1,178 1,083 10,850 10,900 1,185 1,088 1,185 1,088 10,900 10,950 1,193 1,093 1,193 1,093 10,950 11,000 1,200 1,098 1,200 1,098 11,000 11,000 11,050 1,208 1,103 1,208 1,103 11,050 11,100 1,215 1,108 1,215 1,108 11,100 11,150 1,223 1,113 1,223 1,113 11,150 11,200 1,230 1,118 1,230 1,118 11,200 11,250 1,238 1,123 1,238 1,123 11,250 11,300 1,245 1,128 1,245 1,128 11,300 11,350 1,253 1,133 1,253 1,133 11,350 11,400 1,260 1,138 1,260 1,138 11,400 11,450 1,268 1,143 1,268 1,143 11,450 11,500 1,275 1,148 1,275 1,148 11,500 11,550 1,283 1,153 1,283 1,153 11,550 11,600 1,290 1,158 1,290 1,158 11,600 11,650 1,298 1,163 1,298 1,163 11,650 11,700 1,305 1,168 1,305 1,168 11,700 11,750 1,313 1,173 1,313 1,173 11,750 11,800 1,320 1,178 1,320 1,178 11,800 11,850 1,328 1,183 1,328 1,183 11,850 11,900 1,335 1,188 1,335 1,188 11,900 11,950 1,343 1,193 1,343 1,193 11,950 12,000 1,350 1,198 1,350 1,198 12,000 12,000 12,050 1,358 1,203 1,358 1,203 12,050 12,100 1,365 1,208 1,365 1,208 12,100 12,150 1,373 1,213 1,373 1,213 12,150 12,200 1,380 1,218 1,380 1,218 12,200 12,250 1,388 1,223 1,388 1,223 12,250 12,300 1,395 1,228 1,395 1,228 12,300 12,350 1,403 1,233 1,403 1,233 12,350 12,400 1,410 1,238 1,410 1,238 12,400 12,450 1,418 1,243 1,418 1,243 12,450 12,500 1,425 1,248 1,425 1,248 12,500 12,550 1,433 1,253 1,433 1,253 12,550 12,600 1,440 1,258 1,440 1,258 12,600 12,650 1,448 1,263 1,448 1,263 12,650 12,700 1,455 1,268 1,455 1,268 12,700 12,750 1,463 1,273 1,463 1,273 12,750 12,800 1,470 1,278 1,470 1,279 12,800 12,850 1,478 1,283 1,478 1,286 12,850 12,900 1,485 1,288 1,485 1,294 12,900 12,950 1,493 1,293 1,493 1,301 12,950 13,000 1,500 1,298 1,500 1,309 13,000 13,000 13,050 1,508 1,303 1,508 1,316 13,050 13,100 1,515 1,308 1,515 1,324 13,100 13,150 1,523 1,313 1,523 1,331 13,150 13,200 1,530 1,318 1,530 1,339 13,200 13,250 1,538 1,323 1,538 1,346 13,250 13,300 1,545 1,328 1,545 1,354 13,300 13,350 1,553 1,333 1,553 1,361 13,350 13,400 1,560 1,338 1,560 1,369 13,400 13,450 1,568 1,343 1,568 1,376 13,450 13,500 1,575 1,348 1,575 1,384 13,500 13,550 1,583 1,353 1,583 1,391 13,550 13,600 1,590 1,358 1,590 1,399 13,600 13,650 1,598 1,363 1,598 1,406 13,650 13,700 1,605 1,368 1,605 1,414 13,700 13,750 1,613 1,373 1,613 1,421 13,750 13,800 1,620 1,378 1,620 1,429 13,800 13,850 1,628 1,383 1,628 1,436 13,850 13,900 1,635 1,388 1,635 1,444 13,900 13,950 1,643 1,393 1,643 1,451 13,950 14,000 1,650 1,398 1,650 1,459 14,000 14,000 14,050 1,658 1,403 1,658 1,466 14,050 14,100 1,665 1,408 1,665 1,474 14,100 14,150 1,673 1,413 1,673 1,481 14,150 14,200 1,680 1,418 1,680 1,489 14,200 14,250 1,688 1,423 1,688 1,496 14,250 14,300 1,695 1,428 1,695 1,504 14,300 14,350 1,703 1,433 1,703 1,511 14,350 14,400 1,710 1,438 1,710 1,519 14,400 14,450 1,718 1,443 1,718 1,526 14,450 14,500 1,725 1,448 1,725 1,534 14,500 14,550 1,733 1,453 1,733 1,541 14,550 14,600 1,740 1,458 1,740 1,549 14,600 14,650 1,748 1,463 1,748 1,556 14,650 14,700 1,755 1,468 1,755 1,564 14,700 14,750 1,763 1,473 1,763 1,571 14,750 14,800 1,770 1,478 1,770 1,579 14,800 14,850 1,778 1,483 1,778 1,586 14,850 14,900 1,785 1,488 1,785 1,594 14,900 14,950 1,793 1,493 1,793 1,601 14,950 15,000 1,800 1,498 1,800 1,609 15,000 15,000 15,050 1,808 1,503 1,808 1,616 15,050 15,100 1,815 1,508 1,815 1,624 15,100 15,150 1,823 1,513 1,823 1,631 15,150 15,200 1,830 1,518 1,830 1,639 15,200 15,250 1,838 1,523 1,838 1,646 15,250 15,300 1,845 1,528 1,845 1,654 15,300 15,350 1,853 1,533 1,853 1,661 15,350 15,400 1,860 1,538 1,860 1,669 15,400 15,450 1,868 1,543 1,868 1,676 15,450 15,500 1,875 1,548 1,875 1,684 15,500 15,550 1,883 1,553 1,883 1,691 15,550 15,600 1,890 1,558 1,890 1,699 15,600 15,650 1,898 1,563 1,898 1,706 15,650 15,700 1,905 1,568 1,905 1,714 15,700 15,750 1,913 1,573 1,913 1,721 15,750 15,800 1,920 1,578 1,920 1,729 15,800 15,850 1,928 1,583 1,928 1,736 15,850 15,900 1,935 1,588 1,935 1,744 15,900 15,950 1,943 1,593 1,943 1,751 15,950 16,000 1,950 1,598 1,950 1,759 16,000 16,000 16,050 1,958 1,603 1,958 1,766 16,050 16,100 1,965 1,608 1,965 1,774 16,100 16,150 1,973 1,613 1,973 1,781 16,150 16,200 1,980 1,618 1,980 1,789 16,200 16,250 1,988 1,623 1,988 1,796 16,250 16,300 1,995 1,628 1,995 1,804 16,300 16,350 2,003 1,633 2,003 1,811 16,350 16,400 2,010 1,638 2,010 1,819 16,400 16,450 2,018 1,643 2,018 1,826 16,450 16,500 2,025 1,648 2,025 1,834 16,500 16,550 2,033 1,653 2,033 1,841 16,550 16,600 2,040 1,658 2,040 1,849 16,600 16,650 2,048 1,663 2,048 1,856 16,650 16,700 2,055 1,668 2,055 1,864 16,700 16,750 2,063 1,673 2,063 1,871 16,750 16,800 2,070 1,678 2,070 1,879 16,800 16,850 2,078 1,683 2,078 1,886 16,850 16,900 2,085 1,688 2,085 1,894 16,900 16,950 2,093 1,693 2,093 1,901 16,950 17,000 2,100 1,698 2,100 1,909 17,000 17,000 17,050 2,108 1,703 2,108 1,916 17,050 17,100 2,115 1,708 2,115 1,924 17,100 17,150 2,123 1,713 2,123 1,931 17,150 17,200 2,130 1,718 2,130 1,939 17,200 17,250 2,138 1,723 2,138 1,946 17,250 17,300 2,145 1,728 2,145 1,954 17,300 17,350 2,153 1,733 2,153 1,961 17,350 17,400 2,160 1,738 2,160 1,969 17,400 17,450 2,168 1,743 2,168 1,976 17,450 17,500 2,175 1,748 2,175 1,984 17,500 17,550 2,183 1,753 2,183 1,991 17,550 17,600 2,190 1,758 2,190 1,999 17,600 17,650 2,198 1,763 2,198 2,006 17,650 17,700 2,205 1,768 2,205 2,014 17,700 17,750 2,213 1,773 2,213 2,021 17,750 17,800 2,220 1,778 2,220 2,029 17,800 17,850 2,228 1,783 2,228 2,036 17,850 17,900 2,235 1,789 2,235 2,044 17,900 17,950 2,243 1,796 2,243 2,051 17,950 18,000 2,250 1,804 2,250 2,059 18,000 18,000 18,050 2,258 1,811 2,258 2,066 18,050 18,100 2,265 1,819 2,265 2,074 18,100 18,150 2,273 1,826 2,273 2,081 18,150 18,200 2,280 1,834 2,280 2,089 18,200 18,250 2,288 1,841 2,288 2,096 18,250 18,300 2,295 1,849 2,295 2,104 18,300 18,350 2,303 1,856 2,303 2,111 18,350 18,400 2,310 1,864 2,310 2,119 18,400 18,450 2,318 1,871 2,318 2,126 18,450 18,500 2,325 1,879 2,325 2,134 18,500 18,550 2,333 1,886 2,333 2,141 18,550 18,600 2,340 1,894 2,340 2,149 18,600 18,650 2,348 1,901 2,348 2,156 18,650 18,700 2,355 1,909 2,355 2,164 18,700 18,750 2,363 1,916 2,363 2,171 18,750 18,800 2,370 1,924 2,370 2,179 18,800 18,850 2,378 1,931 2,378 2,186 18,850 18,900 2,385 1,939 2,385 2,194 18,900 18,950 2,393 1,946 2,393 2,201 18,950 19,000 2,400 1,954 2,400 2,209 19,000 19,000 19,050 2,408 1,961 2,408 2,216 19,050 19,100 2,415 1,969 2,415 2,224 19,100 19,150 2,423 1,976 2,423 2,231 19,150 19,200 2,430 1,984 2,430 2,239 19,200 19,250 2,438 1,991 2,438 2,246 19,250 19,300 2,445 1,999 2,445 2,254 19,300 19,350 2,453 2,006 2,453 2,261 19,350 19,400 2,460 2,014 2,460 2,269 19,400 19,450 2,468 2,021 2,468 2,276 19,450 19,500 2,475 2,029 2,475 2,284 19,500 19,550 2,483 2,036 2,483 2,291 19,550 19,600 2,490 2,044 2,490 2,299 19,600 19,650 2,498 2,051 2,498 2,306 19,650 19,700 2,505 2,059 2,505 2,314 19,700 19,750 2,513 2,066 2,513 2,321 19,750 19,800 2,520 2,074 2,520 2,329 19,800 19,850 2,528 2,081 2,528 2,336 19,850 19,900 2,535 2,089 2,535 2,344 19,900 19,950 2,543 2,096 2,543 2,351 19,950 20,000 2,550 2,104 2,550 2,359 20,000 20,000 20,050 2,558 2,111 2,558 2,366 20,050 20,100 2,565 2,119 2,565 2,374 20,100 20,150 2,573 2,126 2,573 2,381 20,150 20,200 2,580 2,134 2,580 2,389 20,200 20,250 2,588 2,141 2,588 2,396 20,250 20,300 2,595 2,149 2,595 2,404 20,300 20,350 2,603 2,156 2,603 2,411 20,350 20,400 2,610 2,164 2,610 2,419 20,400 20,450 2,618 2,171 2,618 2,426 20,450 20,500 2,625 2,179 2,625 2,434 20,500 20,550 2,633 2,186 2,633 2,441 20,550 20,600 2,640 2,194 2,640 2,449 20,600 20,650 2,648 2,201 2,648 2,456 20,650 20,700 2,655 2,209 2,655 2,464 20,700 20,750 2,663 2,216 2,663 2,471 20,750 20,800 2,670 2,224 2,670 2,479 20,800 20,850 2,678 2,231 2,678 2,486 20,850 20,900 2,685 2,239 2,685 2,494 20,900 20,950 2,693 2,246 2,693 2,501 20,950 21,000 2,700 2,254 2,700 2,509 21,000 21,000 21,050 2,708 2,261 2,708 2,516 21,050 21,100 2,715 2,269 2,715 2,524 21,100 21,150 2,723 2,276 2,723 2,531 21,150 21,200 2,730 2,284 2,730 2,539 21,200 21,250 2,738 2,291 2,738 2,546 21,250 21,300 2,745 2,299 2,745 2,554 21,300 21,350 2,753 2,306 2,753 2,561 21,350 21,400 2,760 2,314 2,760 2,569 21,400 21,450 2,768 2,321 2,768 2,576 21,450 21,500 2,775 2,329 2,775 2,584 21,500 21,550 2,783 2,336 2,783 2,591 21,550 21,600 2,790 2,344 2,790 2,599 21,600 21,650 2,798 2,351 2,798 2,606 21,650 21,700 2,805 2,359 2,805 2,614 21,700 21,750 2,813 2,366 2,813 2,621 21,750 21,800 2,820 2,374 2,820 2,629 21,800 21,850 2,828 2,381 2,828 2,636 21,850 21,900 2,835 2,389 2,835 2,644 21,900 21,950 2,843 2,396 2,843 2,651 21,950 22,000 2,850 2,404 2,850 2,659 22,000 22,000 22,050 2,858 2,411 2,858 2,666 22,050 22,100 2,865 2,419 2,865 2,674 22,100 22,150 2,873 2,426 2,873 2,681 22,150 22,200 2,880 2,434 2,880 2,689 22,200 22,250 2,888 2,441 2,888 2,696 22,250 22,300 2,895 2,449 2,895 2,704 22,300 22,350 2,903 2,456 2,903 2,711 22,350 22,400 2,910 2,464 2,910 2,719 22,400 22,450 2,918 2,471 2,918 2,726 22,450 22,500 2,925 2,479 2,925 2,734 22,500 22,550 2,933 2,486 2,933 2,741 22,550 22,600 2,940 2,494 2,940 2,749 22,600 22,650 2,948 2,501 2,948 2,756 22,650 22,700 2,955 2,509 2,955 2,764 22,700 22,750 2,963 2,516 2,963 2,771 22,750 22,800 2,970 2,524 2,970 2,779 22,800 22,850 2,978 2,531 2,978 2,786 22,850 22,900 2,985 2,539 2,985 2,794 22,900 22,950 2,993 2,546 2,993 2,801 22,950 23,000 3,000 2,554 3,000 2,809 23,000 23,000 23,050 3,008 2,561 3,008 2,816 23,050 23,100 3,015 2,569 3,015 2,824 23,100 23,150 3,023 2,576 3,023 2,831 23,150 23,200 3,030 2,584 3,030 2,839 23,200 23,250 3,038 2,591 3,038 2,846 23,250 23,300 3,045 2,599 3,045 2,854 23,300 23,350 3,053 2,606 3,053 2,861 23,350 23,400 3,060 2,614 3,060 2,869 23,400 23,450 3,068 2,621 3,068 2,876 23,450 23,500 3,075 2,629 3,075 2,884 23,500 23,550 3,083 2,636 3,083 2,891 23,550 23,600 3,090 2,644 3,090 2,899 23,600 23,650 3,098 2,651 3,098 2,906 23,650 23,700 3,105 2,659 3,105 2,914 23,700 23,750 3,113 2,666 3,113 2,921 23,750 23,800 3,120 2,674 3,120 2,929 23,800 23,850 3,128 2,681 3,128 2,936 23,850 23,900 3,135 2,689 3,135 2,944 23,900 23,950 3,143 2,696 3,143 2,951 23,950 24,000 3,150 2,704 3,150 2,959 24,000 24,000 24,050 3,158 2,711 3,158 2,966 24,050 24,100 3,165 2,719 3,165 2,974 24,100 24,150 3,173 2,726 3,173 2,981 24,150 24,200 3,180 2,734 3,180 2,989 24,200 24,250 3,188 2,741 3,188 2,996 24,250 24,300 3,195 2,749 3,195 3,004 24,300 24,350 3,203 2,756 3,203 3,011 24,350 24,400 3,210 2,764 3,210 3,019 24,400 24,450 3,218 2,771 3,218 3,026 24,450 24,500 3,225 2,779 3,225 3,034 24,500 24,550 3,233 2,786 3,233 3,041 24,550 24,600 3,240 2,794 3,240 3,049 24,600 24,650 3,248 2,801 3,248 3,056 24,650 24,700 3,255 2,809 3,255 3,064 24,700 24,750 3,263 2,816 3,263 3,071 24,750 24,800 3,270 2,824 3,270 3,079 24,800 24,850 3,278 2,831 3,278 3,086 24,850 24,900 3,285 2,839 3,285 3,094 24,900 24,950 3,293 2,846 3,293 3,101 24,950 25,000 3,300 2,854 3,300 3,109 25,000 25,000 25,050 3,308 2,861 3,308 3,116 25,050 25,100 3,315 2,869 3,315 3,124 25,100 25,150 3,323 2,876 3,323 3,131 25,150 25,200 3,330 2,884 3,330 3,139 25,200 25,250 3,338 2,891 3,338 3,146 25,250 25,300 3,345 2,899 3,345 3,154 25,300 25,350 3,353 2,906 3,353 3,161 25,350 25,400 3,360 2,914 3,360 3,169 25,400 25,450 3,368 2,921 3,368 3,176 25,450 25,500 3,375 2,929 3,375 3,184 25,500 25,550 3,383 2,936 3,383 3,191 25,550 25,600 3,390 2,944 3,390 3,199 25,600 25,650 3,398 2,951 3,398 3,206 25,650 25,700 3,405 2,959 3,405 3,214 25,700 25,750 3,413 2,966 3,413 3,221 25,750 25,800 3,420 2,974 3,420 3,229 25,800 25,850 3,428 2,981 3,428 3,236 25,850 25,900 3,435 2,989 3,435 3,244 25,900 25,950 3,443 2,996 3,443 3,251 25,950 26,000 3,450 3,004 3,450 3,259 26,000 26,000 26,050 3,458 3,011 3,458 3,266 26,050 26,100 3,465 3,019 3,465 3,274 26,100 26,150 3,473 3,026 3,473 3,281 26,150 26,200 3,480 3,034 3,480 3,289 26,200 26,250 3,488 3,041 3,488 3,296 26,250 26,300 3,495 3,049 3,495 3,304 26,300 26,350 3,503 3,056 3,503 3,311 26,350 26,400 3,510 3,064 3,510 3,319 26,400 26,450 3,518 3,071 3,518 3,326 26,450 26,500 3,525 3,079 3,525 3,334 26,500 26,550 3,533 3,086 3,533 3,341 26,550 26,600 3,540 3,094 3,540 3,349 26,600 26,650 3,548 3,101 3,548 3,356 26,650 26,700 3,555 3,109 3,555 3,364 26,700 26,750 3,563 3,116 3,563 3,371 26,750 26,800 3,570 3,124 3,570 3,379 26,800 26,850 3,578 3,131 3,578 3,386 26,850 26,900 3,585 3,139 3,585 3,394 26,900 26,950 3,593 3,146 3,593 3,401 26,950 27,000 3,600 3,154 3,600 3,409 27,000 27,000 27,050 3,608 3,161 3,608 3,416 27,050 27,100 3,615 3,169 3,615 3,424 27,100 27,150 3,623 3,176 3,623 3,431 27,150 27,200 3,630 3,184 3,630 3,439 27,200 27,250 3,638 3,191 3,638 3,446 27,250 27,300 3,645 3,199 3,645 3,454 27,300 27,350 3,653 3,206 3,653 3,461 27,350 27,400 3,660 3,214 3,660 3,469 27,400 27,450 3,668 3,221 3,668 3,476 27,450 27,500 3,675 3,229 3,675 3,484 27,500 27,550 3,683 3,236 3,683 3,491 27,550 27,600 3,690 3,244 3,690 3,499 27,600 27,650 3,698 3,251 3,698 3,506 27,650 27,700 3,705 3,259 3,705 3,514 27,700 27,750 3,713 3,266 3,713 3,521 27,750 27,800 3,720 3,274 3,720 3,529 27,800 27,850 3,728 3,281 3,728 3,536 27,850 27,900 3,735 3,289 3,735 3,544 27,900 27,950 3,743 3,296 3,743 3,551 27,950 28,000 3,750 3,304 3,750 3,559 28,000 28,000 28,050 3,758 3,311 3,758 3,566 28,050 28,100 3,765 3,319 3,765 3,574 28,100 28,150 3,773 3,326 3,773 3,581 28,150 28,200 3,780 3,334 3,780 3,589 28,200 28,250 3,788 3,341 3,788 3,596 28,250 28,300 3,795 3,349 3,795 3,604 28,300 28,350 3,803 3,356 3,803 3,611 28,350 28,400 3,810 3,364 3,810 3,619 28,400 28,450 3,818 3,371 3,818 3,626 28,450 28,500 3,825 3,379 3,825 3,634 28,500 28,550 3,833 3,386 3,833 3,641 28,550 28,600 3,840 3,394 3,840 3,649 28,600 28,650 3,848 3,401 3,848 3,656 28,650 28,700 3,855 3,409 3,855 3,664 28,700 28,750 3,863 3,416 3,863 3,671 28,750 28,800 3,870 3,424 3,870 3,679 28,800 28,850 3,878 3,431 3,878 3,686 28,850 28,900 3,885 3,439 3,885 3,694 28,900 28,950 3,893 3,446 3,893 3,701 28,950 29,000 3,900 3,454 3,900 3,709 29,000 29,000 29,050 3,908 3,461 3,908 3,716 29,050 29,100 3,915 3,469 3,915 3,724 29,100 29,150 3,923 3,476 3,923 3,731 29,150 29,200 3,930 3,484 3,930 3,739 29,200 29,250 3,938 3,491 3,938 3,746 29,250 29,300 3,945 3,499 3,945 3,754 29,300 29,350 3,953 3,506 3,953 3,761 29,350 29,400 3,960 3,514 3,960 3,769 29,400 29,450 3,968 3,521 3,968 3,776 29,450 29,500 3,975 3,529 3,975 3,784 29,500 29,550 3,983 3,536 3,983 3,791 29,550 29,600 3,990 3,544 3,990 3,799 29,600 29,650 3,998 3,551 3,998 3,806 29,650 29,700 4,005 3,559 4,005 3,814 29,700 29,750 4,013 3,566 4,013 3,821 29,750 29,800 4,020 3,574 4,020 3,829 29,800 29,850 4,028 3,581 4,028 3,836 29,850 29,900 4,035 3,589 4,035 3,844 29,900 29,950 4,043 3,596 4,043 3,851 29,950 30,000 4,050 3,604 4,050 3,859 30,000 30,000 30,050 4,058 3,611 4,058 3,866 30,050 30,100 4,065 3,619 4,065 3,874 30,100 30,150 4,073 3,626 4,073 3,881 30,150 30,200 4,080 3,634 4,080 3,889 30,200 30,250 4,088 3,641 4,088 3,896 30,250 30,300 4,095 3,649 4,095 3,904 30,300 30,350 4,103 3,656 4,103 3,911 30,350 30,400 4,110 3,664 4,110 3,919 30,400 30,450 4,118 3,671 4,118 3,926 30,450 30,500 4,125 3,679 4,125 3,934 30,500 30,550 4,133 3,686 4,133 3,941 30,550 30,600 4,140 3,694 4,140 3,949 30,600 30,650 4,148 3,701 4,148 3,956 30,650 30,700 4,155 3,709 4,155 3,964 30,700 30,750 4,163 3,716 4,163 3,971 30,750 30,800 4,170 3,724 4,170 3,979 30,800 30,850 4,178 3,731 4,178 3,986 30,850 30,900 4,185 3,739 4,185 3,994 30,900 30,950 4,193 3,746 4,193 4,001 30,950 31,000 4,200 3,754 4,200 4,009 31,000 31,000 31,050 4,208 3,761 4,208 4,016 31,050 31,100 4,215 3,769 4,215 4,024 31,100 31,150 4,223 3,776 4,223 4,031 31,150 31,200 4,230 3,784 4,230 4,039 31,200 31,250 4,238 3,791 4,238 4,046 31,250 31,300 4,245 3,799 4,245 4,054 31,300 31,350 4,253 3,806 4,253 4,061 31,350 31,400 4,260 3,814 4,260 4,069 31,400 31,450 4,268 3,821 4,268 4,076 31,450 31,500 4,275 3,829 4,275 4,084 31,500 31,550 4,283 3,836 4,283 4,091 31,550 31,600 4,290 3,844 4,290 4,099 31,600 31,650 4,298 3,851 4,298 4,106 31,650 31,700 4,305 3,859 4,305 4,114 31,700 31,750 4,313 3,866 4,313 4,121 31,750 31,800 4,320 3,874 4,320 4,129 31,800 31,850 4,328 3,881 4,328 4,136 31,850 31,900 4,335 3,889 4,335 4,144 31,900 31,950 4,343 3,896 4,343 4,151 31,950 32,000 4,350 3,904 4,350 4,159 32,000 32,000 32,050 4,358 3,911 4,358 4,166 32,050 32,100 4,365 3,919 4,365 4,174 32,100 32,150 4,373 3,926 4,373 4,181 32,150 32,200 4,380 3,934 4,380 4,189 32,200 32,250 4,388 3,941 4,388 4,196 32,250 32,300 4,395 3,949 4,395 4,204 32,300 32,350 4,403 3,956 4,403 4,211 32,350 32,400 4,410 3,964 4,410 4,219 32,400 32,450 4,418 3,971 4,418 4,226 32,450 32,500 4,425 3,979 4,425 4,234 32,500 32,550 4,433 3,986 4,433 4,241 32,550 32,600 4,440 3,994 4,440 4,249 32,600 32,650 4,448 4,001 4,448 4,256 32,650 32,700 4,455 4,009 4,455 4,264 32,700 32,750 4,463 4,016 4,463 4,271 32,750 32,800 4,470 4,024 4,470 4,279 32,800 32,850 4,478 4,031 4,478 4,286 32,850 32,900 4,485 4,039 4,485 4,294 32,900 32,950 4,493 4,046 4,493 4,301 32,950 33,000 4,500 4,054 4,500 4,309 33,000 33,000 33,050 4,508 4,061 4,508 4,316 33,050 33,100 4,515 4,069 4,515 4,324 33,100 33,150 4,523 4,076 4,523 4,331 33,150 33,200 4,530 4,084 4,530 4,339 33,200 33,250 4,538 4,091 4,538 4,346 33,250 33,300 4,545 4,099 4,545 4,354 33,300 33,350 4,553 4,106 4,553 4,361 33,350 33,400 4,560 4,114 4,560 4,369 33,400 33,450 4,568 4,121 4,568 4,376 33,450 33,500 4,575 4,129 4,575 4,384 33,500 33,550 4,583 4,136 4,583 4,391 33,550 33,600 4,590 4,144 4,590 4,399 33,600 33,650 4,598 4,151 4,598 4,406 33,650 33,700 4,605 4,159 4,605 4,414 33,700 33,750 4,613 4,166 4,613 4,421 33,750 33,800 4,620 4,174 4,620 4,429 33,800 33,850 4,628 4,181 4,628 4,436 33,850 33,900 4,635 4,189 4,635 4,444 33,900 33,950 4,643 4,196 4,643 4,451 33,950 34,000 4,650 4,204 4,650 4,459 34,000 34,000 34,050 4,658 4,211 4,658 4,466 34,050 34,100 4,665 4,219 4,665 4,474 34,100 34,150 4,673 4,226 4,673 4,481 34,150 34,200 4,680 4,234 4,680 4,489 34,200 34,250 4,688 4,241 4,688 4,496 34,250 34,300 4,695 4,249 4,695 4,504 34,300 34,350 4,703 4,256 4,703 4,511 34,350 34,400 4,710 4,264 4,710 4,519 34,400 34,450 4,718 4,271 4,718 4,526 34,450 34,500 4,725 4,279 4,725 4,534 34,500 34,550 4,733 4,286 4,733 4,541 34,550 34,600 4,740 4,294 4,740 4,549 34,600 34,650 4,748 4,301 4,748 4,556 34,650 34,700 4,755 4,309 4,755 4,564 34,700 34,750 4,763 4,316 4,763 4,571 34,750 34,800 4,770 4,324 4,770 4,579 34,800 34,850 4,778 4,331 4,778 4,586 34,850 34,900 4,785 4,339 4,785 4,594 34,900 34,950 4,793 4,346 4,793 4,601 34,950 35,000 4,800 4,354 4,800 4,609 35,000 35,000 35,050 4,808 4,361 4,808 4,616 35,050 35,100 4,815 4,369 4,815 4,624 35,100 35,150 4,823 4,376 4,823 4,631 35,150 35,200 4,830 4,384 4,830 4,639 35,200 35,250 4,838 4,391 4,838 4,646 35,250 35,300 4,845 4,399 4,845 4,654 35,300 35,350 4,853 4,406 4,853 4,661 35,350 35,400 4,860 4,414 4,860 4,669 35,400 35,450 4,868 4,421 4,868 4,676 35,450 35,500 4,875 4,429 4,875 4,684 35,500 35,550 4,883 4,436 4,883 4,691 35,550 35,600 4,890 4,444 4,890 4,699 35,600 35,650 4,898 4,451 4,898 4,706 35,650 35,700 4,905 4,459 4,905 4,714 35,700 35,750 4,913 4,466 4,913 4,721 35,750 35,800 4,920 4,474 4,920 4,729 35,800 35,850 4,928 4,481 4,928 4,736 35,850 35,900 4,935 4,489 4,935 4,744 35,900 35,950 4,943 4,496 4,943 4,751 35,950 36,000 4,950 4,504 4,950 4,759 36,000 36,000 36,050 4,958 4,511 4,958 4,766 36,050 36,100 4,965 4,519 4,965 4,774 36,100 36,150 4,973 4,526 4,973 4,781 36,150 36,200 4,980 4,534 4,980 4,789 36,200 36,250 4,988 4,541 4,988 4,796 36,250 36,300 4,998 4,549 4,998 4,804 36,300 36,350 5,010 4,556 5,010 4,811 36,350 36,400 5,023 4,564 5,023 4,819 36,400 36,450 5,035 4,571 5,035 4,826 36,450 36,500 5,048 4,579 5,048 4,834 36,500 36,550 5,060 4,586 5,060 4,841 36,550 36,600 5,073 4,594 5,073 4,849 36,600 36,650 5,085 4,601 5,085 4,856 36,650 36,700 5,098 4,609 5,098 4,864 36,700 36,750 5,110 4,616 5,110 4,871 36,750 36,800 5,123 4,624 5,123 4,879 36,800 36,850 5,135 4,631 5,135 4,886 36,850 36,900 5,148 4,639 5,148 4,894 36,900 36,950 5,160 4,646 5,160 4,901 36,950 37,000 5,173 4,654 5,173 4,909 37,000 37,000 37,050 5,185 4,661 5,185 4,916 37,050 37,100 5,198 4,669 5,198 4,924 37,100 37,150 5,210 4,676 5,210 4,931 37,150 37,200 5,223 4,684 5,223 4,939 37,200 37,250 5,235 4,691 5,235 4,946 37,250 37,300 5,248 4,699 5,248 4,954 37,300 37,350 5,260 4,706 5,260 4,961 37,350 37,400 5,273 4,714 5,273 4,969 37,400 37,450 5,285 4,721 5,285 4,976 37,450 37,500 5,298 4,729 5,298 4,984 37,500 37,550 5,310 4,736 5,310 4,991 37,550 37,600 5,323 4,744 5,323 4,999 37,600 37,650 5,335 4,751 5,335 5,006 37,650 37,700 5,348 4,759 5,348 5,014 37,700 37,750 5,360 4,766 5,360 5,021 37,750 37,800 5,373 4,774 5,373 5,029 37,800 37,850 5,385 4,781 5,385 5,036 37,850 37,900 5,398 4,789 5,398 5,044 37,900 37,950 5,410 4,796 5,410 5,051 37,950 38,000 5,423 4,804 5,423 5,059 38,000 38,000 38,050 5,435 4,811 5,435 5,066 38,050 38,100 5,448 4,819 5,448 5,074 38,100 38,150 5,460 4,826 5,460 5,081 38,150 38,200 5,473 4,834 5,473 5,089 38,200 38,250 5,485 4,841 5,485 5,096 38,250 38,300 5,498 4,849 5,498 5,104 38,300 38,350 5,510 4,856 5,510 5,111 38,350 38,400 5,523 4,864 5,523 5,119 38,400 38,450 5,535 4,871 5,535 5,126 38,450 38,500 5,548 4,879 5,548 5,134 38,500 38,550 5,560 4,886 5,560 5,141 38,550 38,600 5,573 4,894 5,573 5,149 38,600 38,650 5,585 4,901 5,585 5,156 38,650 38,700 5,598 4,909 5,598 5,164 38,700 38,750 5,610 4,916 5,610 5,171 38,750 38,800 5,623 4,924 5,623 5,179 38,800 38,850 5,635 4,931 5,635 5,186 38,850 38,900 5,648 4,939 5,648 5,194 38,900 38,950 5,660 4,946 5,660 5,201 38,950 39,000 5,673 4,954 5,673 5,209 39,000 39,000 39,050 5,685 4,961 5,685 5,216 39,050 39,100 5,698 4,969 5,698 5,224 39,100 39,150 5,710 4,976 5,710 5,231 39,150 39,200 5,723 4,984 5,723 5,239 39,200 39,250 5,735 4,991 5,735 5,246 39,250 39,300 5,748 4,999 5,748 5,254 39,300 39,350 5,760 5,006 5,760 5,261 39,350 39,400 5,773 5,014 5,773 5,269 39,400 39,450 5,785 5,021 5,785 5,276 39,450 39,500 5,798 5,029 5,798 5,284 39,500 39,550 5,810 5,036 5,810 5,291 39,550 39,600 5,823 5,044 5,823 5,299 39,600 39,650 5,835 5,051 5,835 5,306 39,650 39,700 5,848 5,059 5,848 5,314 39,700 39,750 5,860 5,066 5,860 5,321 39,750 39,800 5,873 5,074 5,873 5,329 39,800 39,850 5,885 5,081 5,885 5,336 39,850 39,900 5,898 5,089 5,898 5,344 39,900 39,950 5,910 5,096 5,910 5,351 39,950 40,000 5,923 5,104 5,923 5,359 40,000 40,000 40,050 5,935 5,111 5,935 5,366 40,050 40,100 5,948 5,119 5,948 5,374 40,100 40,150 5,960 5,126 5,960 5,381 40,150 40,200 5,973 5,134 5,973 5,389 40,200 40,250 5,985 5,141 5,985 5,396 40,250 40,300 5,998 5,149 5,998 5,404 40,300 40,350 6,010 5,156 6,010 5,411 40,350 40,400 6,023 5,164 6,023 5,419 40,400 40,450 6,035 5,171 6,035 5,426 40,450 40,500 6,048 5,179 6,048 5,434 40,500 40,550 6,060 5,186 6,060 5,441 40,550 40,600 6,073 5,194 6,073 5,449 40,600 40,650 6,085 5,201 6,085 5,456 40,650 40,700 6,098 5,209 6,098 5,464 40,700 40,750 6,110 5,216 6,110 5,471 40,750 40,800 6,123 5,224 6,123 5,479 40,800 40,850 6,135 5,231 6,135 5,486 40,850 40,900 6,148 5,239 6,148 5,494 40,900 40,950 6,160 5,246 6,160 5,501 40,950 41,000 6,173 5,254 6,173 5,509 41,000 41,000 41,050 6,185 5,261 6,185 5,516 41,050 41,100 6,198 5,269 6,198 5,524 41,100 41,150 6,210 5,276 6,210 5,531 41,150 41,200 6,223 5,284 6,223 5,539 41,200 41,250 6,235 5,291 6,235 5,546 41,250 41,300 6,248 5,299 6,248 5,554 41,300 41,350 6,260 5,306 6,260 5,561 41,350 41,400 6,273 5,314 6,273 5,569 41,400 41,450 6,285 5,321 6,285 5,576 41,450 41,500 6,298 5,329 6,298 5,584 41,500 41,550 6,310 5,336 6,310 5,591 41,550 41,600 6,323 5,344 6,323 5,599 41,600 41,650 6,335 5,351 6,335 5,606 41,650 41,700 6,348 5,359 6,348 5,614 41,700 41,750 6,360 5,366 6,360 5,621 41,750 41,800 6,373 5,374 6,373 5,629 41,800 41,850 6,385 5,381 6,385 5,636 41,850 41,900 6,398 5,389 6,398 5,644 41,900 41,950 6,410 5,396 6,410 5,651 41,950 42,000 6,423 5,404 6,423 5,659 42,000 42,000 42,050 6,435 5,411 6,435 5,666 42,050 42,100 6,448 5,419 6,448 5,674 42,100 42,150 6,460 5,426 6,460 5,681 42,150 42,200 6,473 5,434 6,473 5,689 42,200 42,250 6,485 5,441 6,485 5,696 42,250 42,300 6,498 5,449 6,498 5,704 42,300 42,350 6,510 5,456 6,510 5,711 42,350 42,400 6,523 5,464 6,523 5,719 42,400 42,450 6,535 5,471 6,535 5,726 42,450 42,500 6,548 5,479 6,548 5,734 42,500 42,550 6,560 5,486 6,560 5,741 42,550 42,600 6,573 5,494 6,573 5,749 42,600 42,650 6,585 5,501 6,585 5,756 42,650 42,700 6,598 5,509 6,598 5,764 42,700 42,750 6,610 5,516 6,610 5,771 42,750 42,800 6,623 5,524 6,623 5,779 42,800 42,850 6,635 5,531 6,635 5,786 42,850 42,900 6,648 5,539 6,648 5,794 42,900 42,950 6,660 5,546 6,660 5,801 42,950 43,000 6,673 5,554 6,673 5,809 43,000 43,000 43,050 6,685 5,561 6,685 5,816 43,050 43,100 6,698 5,569 6,698 5,824 43,100 43,150 6,710 5,576 6,710 5,831 43,150 43,200 6,723 5,584 6,723 5,839 43,200 43,250 6,735 5,591 6,735 5,846 43,250 43,300 6,748 5,599 6,748 5,854 43,300 43,350 6,760 5,606 6,760 5,861 43,350 43,400 6,773 5,614 6,773 5,869 43,400 43,450 6,785 5,621 6,785 5,876 43,450 43,500 6,798 5,629 6,798 5,884 43,500 43,550 6,810 5,636 6,810 5,891 43,550 43,600 6,823 5,644 6,823 5,899 43,600 43,650 6,835 5,651 6,835 5,906 43,650 43,700 6,848 5,659 6,848 5,914 43,700 43,750 6,860 5,666 6,860 5,921 43,750 43,800 6,873 5,674 6,873 5,929 43,800 43,850 6,885 5,681 6,885 5,936 43,850 43,900 6,898 5,689 6,898 5,944 43,900 43,950 6,910 5,696 6,910 5,951 43,950 44,000 6,923 5,704 6,923 5,959 44,000 44,000 44,050 6,935 5,711 6,935 5,966 44,050 44,100 6,948 5,719 6,948 5,974 44,100 44,150 6,960 5,726 6,960 5,981 44,150 44,200 6,973 5,734 6,973 5,989 44,200 44,250 6,985 5,741 6,985 5,996 44,250 44,300 6,998 5,749 6,998 6,004 44,300 44,350 7,010 5,756 7,010 6,011 44,350 44,400 7,023 5,764 7,023 6,019 44,400 44,450 7,035 5,771 7,035 6,026 44,450 44,500 7,048 5,779 7,048 6,034 44,500 44,550 7,060 5,786 7,060 6,041 44,550 44,600 7,073 5,794 7,073 6,049 44,600 44,650 7,085 5,801 7,085 6,056 44,650 44,700 7,098 5,809 7,098 6,064 44,700 44,750 7,110 5,816 7,110 6,071 44,750 44,800 7,123 5,824 7,123 6,079 44,800 44,850 7,135 5,831 7,135 6,086 44,850 44,900 7,148 5,839 7,148 6,094 44,900 44,950 7,160 5,846 7,160 6,101 44,950 45,000 7,173 5,854 7,173 6,109 45,000 45,000 45,050 7,185 5,861 7,185 6,116 45,050 45,100 7,198 5,869 7,198 6,124 45,100 45,150 7,210 5,876 7,210 6,131 45,150 45,200 7,223 5,884 7,223 6,139 45,200 45,250 7,235 5,891 7,235 6,146 45,250 45,300 7,248 5,899 7,248 6,154 45,300 45,350 7,260 5,906 7,260 6,161 45,350 45,400 7,273 5,914 7,273 6,169 45,400 45,450 7,285 5,921 7,285 6,176 45,450 45,500 7,298 5,929 7,298 6,184 45,500 45,550 7,310 5,936 7,310 6,191 45,550 45,600 7,323 5,944 7,323 6,199 45,600 45,650 7,335 5,951 7,335 6,206 45,650 45,700 7,348 5,959 7,348 6,214 45,700 45,750 7,360 5,966 7,360 6,221 45,750 45,800 7,373 5,974 7,373 6,229 45,800 45,850 7,385 5,981 7,385 6,236 45,850 45,900 7,398 5,989 7,398 6,244 45,900 45,950 7,410 5,996 7,410 6,251 45,950 46,000 7,423 6,004 7,423 6,259 46,000 46,000 46,050 7,435 6,011 7,435 6,266 46,050 46,100 7,448 6,019 7,448 6,274 46,100 46,150 7,460 6,026 7,460 6,281 46,150 46,200 7,473 6,034 7,473 6,289 46,200 46,250 7,485 6,041 7,485 6,296 46,250 46,300 7,498 6,049 7,498 6,304 46,300 46,350 7,510 6,056 7,510 6,311 46,350 46,400 7,523 6,064 7,523 6,319 46,400 46,450 7,535 6,071 7,535 6,326 46,450 46,500 7,548 6,079 7,548 6,334 46,500 46,550 7,560 6,086 7,560 6,341 46,550 46,600 7,573 6,094 7,573 6,349 46,600 46,650 7,585 6,101 7,585 6,356 46,650 46,700 7,598 6,109 7,598 6,364 46,700 46,750 7,610 6,116 7,610 6,371 46,750 46,800 7,623 6,124 7,623 6,379 46,800 46,850 7,635 6,131 7,635 6,386 46,850 46,900 7,648 6,139 7,648 6,394 46,900 46,950 7,660 6,146 7,660 6,401 46,950 47,000 7,673 6,154 7,673 6,409 47,000 47,000 47,050 7,685 6,161 7,685 6,416 47,050 47,100 7,698 6,169 7,698 6,424 47,100 47,150 7,710 6,176 7,710 6,431 47,150 47,200 7,723 6,184 7,723 6,439 47,200 47,250 7,735 6,191 7,735 6,446 47,250 47,300 7,748 6,199 7,748 6,454 47,300 47,350 7,760 6,206 7,760 6,461 47,350 47,400 7,773 6,214 7,773 6,469 47,400 47,450 7,785 6,221 7,785 6,476 47,450 47,500 7,798 6,229 7,798 6,484 47,500 47,550 7,810 6,236 7,810 6,491 47,550 47,600 7,823 6,244 7,823 6,499 47,600 47,650 7,835 6,251 7,835 6,506 47,650 47,700 7,848 6,259 7,848 6,514 47,700 47,750 7,860 6,266 7,860 6,521 47,750 47,800 7,873 6,274 7,873 6,529 47,800 47,850 7,885 6,281 7,885 6,536 47,850 47,900 7,898 6,289 7,898 6,544 47,900 47,950 7,910 6,296 7,910 6,551 47,950 48,000 7,923 6,304 7,923 6,559 48,000 48,000 48,050 7,935 6,311 7,935 6,566 48,050 48,100 7,948 6,319 7,948 6,574 48,100 48,150 7,960 6,326 7,960 6,581 48,150 48,200 7,973 6,334 7,973 6,589 48,200 48,250 7,985 6,341 7,985 6,596 48,250 48,300 7,998 6,349 7,998 6,604 48,300 48,350 8,010 6,356 8,010 6,611 48,350 48,400 8,023 6,364 8,023 6,619 48,400 48,450 8,035 6,371 8,035 6,626 48,450 48,500 8,048 6,379 8,048 6,634 48,500 48,550 8,060 6,386 8,060 6,641 48,550 48,600 8,073 6,394 8,073 6,649 48,600 48,650 8,085 6,401 8,085 6,659 48,650 48,700 8,098 6,409 8,098 6,671 48,700 48,750 8,110 6,416 8,110 6,684 48,750 48,800 8,123 6,424 8,123 6,696 48,800 48,850 8,135 6,431 8,135 6,709 48,850 48,900 8,148 6,439 8,148 6,721 48,900 48,950 8,160 6,446 8,160 6,734 48,950 49,000 8,173 6,454 8,173 6,746 49,000 49,000 49,050 8,185 6,461 8,185 6,759 49,050 49,100 8,198 6,469 8,198 6,771 49,100 49,150 8,210 6,476 8,210 6,784 49,150 49,200 8,223 6,484 8,223 6,796 49,200 49,250 8,235 6,491 8,235 6,809 49,250 49,300 8,248 6,499 8,248 6,821 49,300 49,350 8,260 6,506 8,260 6,834 49,350 49,400 8,273 6,514 8,273 6,846 49,400 49,450 8,285 6,521 8,285 6,859 49,450 49,500 8,298 6,529 8,298 6,871 49,500 49,550 8,310 6,536 8,310 6,884 49,550 49,600 8,323 6,544 8,323 6,896 49,600 49,650 8,335 6,551 8,335 6,909 49,650 49,700 8,348 6,559 8,348 6,921 49,700 49,750 8,360 6,566 8,360 6,934 49,750 49,800 8,373 6,574 8,373 6,946 49,800 49,850 8,385 6,581 8,385 6,959 49,850 49,900 8,398 6,589 8,398 6,971 49,900 49,950 8,410 6,596 8,410 6,984 49,950 50,000 8,423 6,604 8,423 6,996 50,000 50,000 50,050 8,435 6,611 8,435 7,009 50,050 50,100 8,448 6,619 8,448 7,021 50,100 50,150 8,460 6,626 8,460 7,034 50,150 50,200 8,473 6,634 8,473 7,046 50,200 50,250 8,485 6,641 8,485 7,059 50,250 50,300 8,498 6,649 8,498 7,071 50,300 50,350 8,510 6,656 8,510 7,084 50,350 50,400 8,523 6,664 8,523 7,096 50,400 50,450 8,535 6,671 8,535 7,109 50,450 50,500 8,548 6,679 8,548 7,121 50,500 50,550 8,560 6,686 8,560 7,134 50,550 50,600 8,573 6,694 8,573 7,146 50,600 50,650 8,585 6,701 8,585 7,159 50,650 50,700 8,598 6,709 8,598 7,171 50,700 50,750 8,610 6,716 8,610 7,184 50,750 50,800 8,623 6,724 8,623 7,196 50,800 50,850 8,635 6,731 8,635 7,209 50,850 50,900 8,648 6,739 8,648 7,221 50,900 50,950 8,660 6,746 8,660 7,234 50,950 51,000 8,673 6,754 8,673 7,246 51,000 51,000 51,050 8,685 6,761 8,685 7,259 51,050 51,100 8,698 6,769 8,698 7,271 51,100 51,150 8,710 6,776 8,710 7,284 51,150 51,200 8,723 6,784 8,723 7,296 51,200 51,250 8,735 6,791 8,735 7,309 51,250 51,300 8,748 6,799 8,748 7,321 51,300 51,350 8,760 6,806 8,760 7,334 51,350 51,400 8,773 6,814 8,773 7,346 51,400 51,450 8,785 6,821 8,785 7,359 51,450 51,500 8,798 6,829 8,798 7,371 51,500 51,550 8,810 6,836 8,810 7,384 51,550 51,600 8,823 6,844 8,823 7,396 51,600 51,650 8,835 6,851 8,835 7,409 51,650 51,700 8,848 6,859 8,848 7,421 51,700 51,750 8,860 6,866 8,860 7,434 51,750 51,800 8,873 6,874 8,873 7,446 51,800 51,850 8,885 6,881 8,885 7,459 51,850 51,900 8,898 6,889 8,898 7,471 51,900 51,950 8,910 6,896 8,910 7,484 51,950 52,000 8,923 6,904 8,923 7,496 52,000 52,000 52,050 8,935 6,911 8,935 7,509 52,050 52,100 8,948 6,919 8,948 7,521 52,100 52,150 8,960 6,926 8,960 7,534 52,150 52,200 8,973 6,934 8,973 7,546 52,200 52,250 8,985 6,941 8,985 7,559 52,250 52,300 8,998 6,949 8,998 7,571 52,300 52,350 9,010 6,956 9,010 7,584 52,350 52,400 9,023 6,964 9,023 7,596 52,400 52,450 9,035 6,971 9,035 7,609 52,450 52,500 9,048 6,979 9,048 7,621 52,500 52,550 9,060 6,986 9,060 7,634 52,550 52,600 9,073 6,994 9,073 7,646 52,600 52,650 9,085 7,001 9,085 7,659 52,650 52,700 9,098 7,009 9,098 7,671 52,700 52,750 9,110 7,016 9,110 7,684 52,750 52,800 9,123 7,024 9,123 7,696 52,800 52,850 9,135 7,031 9,135 7,709 52,850 52,900 9,148 7,039 9,148 7,721 52,900 52,950 9,160 7,046 9,160 7,734 52,950 53,000 9,173 7,054 9,173 7,746 53,000 53,000 53,050 9,185 7,061 9,185 7,759 53,050 53,100 9,198 7,069 9,198 7,771 53,100 53,150 9,210 7,076 9,210 7,784 53,150 53,200 9,223 7,084 9,223 7,796 53,200 53,250 9,235 7,091 9,235 7,809 53,250 53,300 9,248 7,099 9,248 7,821 53,300 53,350 9,260 7,106 9,260 7,834 53,350 53,400 9,273 7,114 9,273 7,846 53,400 53,450 9,285 7,121 9,285 7,859 53,450 53,500 9,298 7,129 9,298 7,871 53,500 53,550 9,310 7,136 9,310 7,884 53,550 53,600 9,323 7,144 9,323 7,896 53,600 53,650 9,335 7,151 9,335 7,909 53,650 53,700 9,348 7,159 9,348 7,921 53,700 53,750 9,360 7,166 9,360 7,934 53,750 53,800 9,373 7,174 9,373 7,946 53,800 53,850 9,385 7,181 9,385 7,959 53,850 53,900 9,398 7,189 9,398 7,971 53,900 53,950 9,410 7,196 9,410 7,984 53,950 54,000 9,423 7,204 9,423 7,996 54,000 54,000 54,050 9,435 7,211 9,435 8,009 54,050 54,100 9,448 7,219 9,448 8,021 54,100 54,150 9,460 7,226 9,460 8,034 54,150 54,200 9,473 7,234 9,473 8,046 54,200 54,250 9,485 7,241 9,485 8,059 54,250 54,300 9,498 7,249 9,498 8,071 54,300 54,350 9,510 7,256 9,510 8,084 54,350 54,400 9,523 7,264 9,523 8,096 54,400 54,450 9,535 7,271 9,535 8,109 54,450 54,500 9,548 7,279 9,548 8,121 54,500 54,550 9,560 7,286 9,560 8,134 54,550 54,600 9,573 7,294 9,573 8,146 54,600 54,650 9,585 7,301 9,585 8,159 54,650 54,700 9,598 7,309 9,598 8,171 54,700 54,750 9,610 7,316 9,610 8,184 54,750 54,800 9,623 7,324 9,623 8,196 54,800 54,850 9,635 7,331 9,635 8,209 54,850 54,900 9,648 7,339 9,648 8,221 54,900 54,950 9,660 7,346 9,660 8,234 54,950 55,000 9,673 7,354 9,673 8,246 55,000 55,000 55,050 9,685 7,361 9,685 8,259 55,050 55,100 9,698 7,369 9,698 8,271 55,100 55,150 9,710 7,376 9,710 8,284 55,150 55,200 9,723 7,384 9,723 8,296 55,200 55,250 9,735 7,391 9,735 8,309 55,250 55,300 9,748 7,399 9,748 8,321 55,300 55,350 9,760 7,406 9,760 8,334 55,350 55,400 9,773 7,414 9,773 8,346 55,400 55,450 9,785 7,421 9,785 8,359 55,450 55,500 9,798 7,429 9,798 8,371 55,500 55,550 9,810 7,436 9,810 8,384 55,550 55,600 9,823 7,444 9,823 8,396 55,600 55,650 9,835 7,451 9,835 8,409 55,650 55,700 9,848 7,459 9,848 8,421 55,700 55,750 9,860 7,466 9,860 8,434 55,750 55,800 9,873 7,474 9,873 8,446 55,800 55,850 9,885 7,481 9,885 8,459 55,850 55,900 9,898 7,489 9,898 8,471 55,900 55,950 9,910 7,496 9,910 8,484 55,950 56,000 9,923 7,504 9,923 8,496 56,000 56,000 56,050 9,935 7,511 9,935 8,509 56,050 56,100 9,948 7,519 9,948 8,521 56,100 56,150 9,960 7,526 9,960 8,534 56,150 56,200 9,973 7,534 9,973 8,546 56,200 56,250 9,985 7,541 9,985 8,559 56,250 56,300 9,998 7,549 9,998 8,571 56,300 56,350 10,010 7,556 10,010 8,584 56,350 56,400 10,023 7,564 10,023 8,596 56,400 56,450 10,035 7,571 10,035 8,609 56,450 56,500 10,048 7,579 10,048 8,621 56,500 56,550 10,060 7,586 10,060 8,634 56,550 56,600 10,073 7,594 10,073 8,646 56,600 56,650 10,085 7,601 10,085 8,659 56,650 56,700 10,098 7,609 10,098 8,671 56,700 56,750 10,110 7,616 10,110 8,684 56,750 56,800 10,123 7,624 10,123 8,696 56,800 56,850 10,135 7,631 10,135 8,709 56,850 56,900 10,148 7,639 10,148 8,721 56,900 56,950 10,160 7,646 10,160 8,734 56,950 57,000 10,173 7,654 10,173 8,746 57,000 57,000 57,050 10,185 7,661 10,185 8,759 57,050 57,100 10,198 7,669 10,198 8,771 57,100 57,150 10,210 7,676 10,210 8,784 57,150 57,200 10,223 7,684 10,223 8,796 57,200 57,250 10,235 7,691 10,235 8,809 57,250 57,300 10,248 7,699 10,248 8,821 57,300 57,350 10,260 7,706 10,260 8,834 57,350 57,400 10,273 7,714 10,273 8,846 57,400 57,450 10,285 7,721 10,285 8,859 57,450 57,500 10,298 7,729 10,298 8,871 57,500 57,550 10,310 7,736 10,310 8,884 57,550 57,600 10,323 7,744 10,323 8,896 57,600 57,650 10,335 7,751 10,335 8,909 57,650 57,700 10,348 7,759 10,348 8,921 57,700 57,750 10,360 7,766 10,360 8,934 57,750 57,800 10,373 7,774 10,373 8,946 57,800 57,850 10,385 7,781 10,385 8,959 57,850 57,900 10,398 7,789 10,398 8,971 57,900 57,950 10,410 7,796 10,410 8,984 57,950 58,000 10,423 7,804 10,423 8,996 58,000 58,000 58,050 10,435 7,811 10,435 9,009 58,050 58,100 10,448 7,819 10,448 9,021 58,100 58,150 10,460 7,826 10,460 9,034 58,150 58,200 10,473 7,834 10,473 9,046 58,200 58,250 10,485 7,841 10,485 9,059 58,250 58,300 10,498 7,849 10,498 9,071 58,300 58,350 10,510 7,856 10,510 9,084 58,350 58,400 10,523 7,864 10,523 9,096 58,400 58,450 10,535 7,871 10,535 9,109 58,450 58,500 10,548 7,879 10,548 9,121 58,500 58,550 10,560 7,886 10,560 9,134 58,550 58,600 10,573 7,894 10,573 9,146 58,600 58,650 10,585 7,901 10,585 9,159 58,650 58,700 10,598 7,909 10,598 9,171 58,700 58,750 10,610 7,916 10,610 9,184 58,750 58,800 10,623 7,924 10,623 9,196 58,800 58,850 10,635 7,931 10,635 9,209 58,850 58,900 10,648 7,939 10,648 9,221 58,900 58,950 10,660 7,946 10,660 9,234 58,950 59,000 10,673 7,954 10,673 9,246 59,000 59,000 59,050 10,685 7,961 10,685 9,259 59,050 59,100 10,698 7,969 10,698 9,271 59,100 59,150 10,710 7,976 10,710 9,284 59,150 59,200 10,723 7,984 10,723 9,296 59,200 59,250 10,735 7,991 10,735 9,309 59,250 59,300 10,748 7,999 10,748 9,321 59,300 59,350 10,760 8,006 10,760 9,334 59,350 59,400 10,773 8,014 10,773 9,346 59,400 59,450 10,785 8,021 10,785 9,359 59,450 59,500 10,798 8,029 10,798 9,371 59,500 59,550 10,810 8,036 10,810 9,384 59,550 59,600 10,823 8,044 10,823 9,396 59,600 59,650 10,835 8,051 10,835 9,409 59,650 59,700 10,848 8,059 10,848 9,421 59,700 59,750 10,860 8,066 10,860 9,434 59,750 59,800 10,873 8,074 10,873 9,446 59,800 59,850 10,885 8,081 10,885 9,459 59,850 59,900 10,898 8,089 10,898 9,471 59,900 59,950 10,910 8,096 10,910 9,484 59,950 60,000 10,923 8,104 10,923 9,496 60,000 60,000 60,050 10,935 8,111 10,935 9,509 60,050 60,100 10,948 8,119 10,948 9,521 60,100 60,150 10,960 8,126 10,960 9,534 60,150 60,200 10,973 8,134 10,973 9,546 60,200 60,250 10,985 8,141 10,985 9,559 60,250 60,300 10,998 8,149 10,998 9,571 60,300 60,350 11,010 8,156 11,010 9,584 60,350 60,400 11,023 8,164 11,023 9,596 60,400 60,450 11,035 8,171 11,035 9,609 60,450 60,500 11,048 8,179 11,048 9,621 60,500 60,550 11,060 8,186 11,060 9,634 60,550 60,600 11,073 8,194 11,073 9,646 60,600 60,650 11,085 8,201 11,085 9,659 60,650 60,700 11,098 8,209 11,098 9,671 60,700 60,750 11,110 8,216 11,110 9,684 60,750 60,800 11,123 8,224 11,123 9,696 60,800 60,850 11,135 8,231 11,135 9,709 60,850 60,900 11,148 8,239 11,148 9,721 60,900 60,950 11,160 8,246 11,160 9,734 60,950 61,000 11,173 8,254 11,173 9,746 61,000 61,000 61,050 11,185 8,261 11,185 9,759 61,050 61,100 11,198 8,269 11,198 9,771 61,100 61,150 11,210 8,276 11,210 9,784 61,150 61,200 11,223 8,284 11,223 9,796 61,200 61,250 11,235 8,291 11,235 9,809 61,250 61,300 11,248 8,299 11,248 9,821 61,300 61,350 11,260 8,306 11,260 9,834 61,350 61,400 11,273 8,314 11,273 9,846 61,400 61,450 11,285 8,321 11,285 9,859 61,450 61,500 11,298 8,329 11,298 9,871 61,500 61,550 11,310 8,336 11,310 9,884 61,550 61,600 11,323 8,344 11,323 9,896 61,600 61,650 11,335 8,351 11,335 9,909 61,650 61,700 11,348 8,359 11,348 9,921 61,700 61,750 11,360 8,366 11,360 9,934 61,750 61,800 11,373 8,374 11,373 9,946 61,800 61,850 11,385 8,381 11,385 9,959 61,850 61,900 11,398 8,389 11,398 9,971 61,900 61,950 11,410 8,396 11,410 9,984 61,950 62,000 11,423 8,404 11,423 9,996 62,000 62,000 62,050 11,435 8,411 11,435 10,009 62,050 62,100 11,448 8,419 11,448 10,021 62,100 62,150 11,460 8,426 11,460 10,034 62,150 62,200 11,473 8,434 11,473 10,046 62,200 62,250 11,485 8,441 11,485 10,059 62,250 62,300 11,498 8,449 11,498 10,071 62,300 62,350 11,510 8,456 11,510 10,084 62,350 62,400 11,523 8,464 11,523 10,096 62,400 62,450 11,535 8,471 11,535 10,109 62,450 62,500 11,548 8,479 11,548 10,121 62,500 62,550 11,560 8,486 11,560 10,134 62,550 62,600 11,573 8,494 11,573 10,146 62,600 62,650 11,585 8,501 11,585 10,159 62,650 62,700 11,598 8,509 11,598 10,171 62,700 62,750 11,610 8,516 11,610 10,184 62,750 62,800 11,623 8,524 11,623 10,196 62,800 62,850 11,635 8,531 11,635 10,209 62,850 62,900 11,648 8,539 11,648 10,221 62,900 62,950 11,660 8,546 11,660 10,234 62,950 63,000 11,673 8,554 11,673 10,246 63,000 63,000 63,050 11,685 8,561 11,685 10,259 63,050 63,100 11,698 8,569 11,698 10,271 63,100 63,150 11,710 8,576 11,710 10,284 63,150 63,200 11,723 8,584 11,723 10,296 63,200 63,250 11,735 8,591 11,735 10,309 63,250 63,300 11,748 8,599 11,748 10,321 63,300 63,350 11,760 8,606 11,760 10,334 63,350 63,400 11,773 8,614 11,773 10,346 63,400 63,450 11,785 8,621 11,785 10,359 63,450 63,500 11,798 8,629 11,798 10,371 63,500 63,550 11,810 8,636 11,810 10,384 63,550 63,600 11,823 8,644 11,823 10,396 63,600 63,650 11,835 8,651 11,835 10,409 63,650 63,700 11,848 8,659 11,848 10,421 63,700 63,750 11,860 8,666 11,860 10,434 63,750 63,800 11,873 8,674 11,873 10,446 63,800 63,850 11,885 8,681 11,885 10,459 63,850 63,900 11,898 8,689 11,898 10,471 63,900 63,950 11,910 8,696 11,910 10,484 63,950 64,000 11,923 8,704 11,923 10,496 64,000 64,000 64,050 11,935 8,711 11,935 10,509 64,050 64,100 11,948 8,719 11,948 10,521 64,100 64,150 11,960 8,726 11,960 10,534 64,150 64,200 11,973 8,734 11,973 10,546 64,200 64,250 11,985 8,741 11,985 10,559 64,250 64,300 11,998 8,749 11,998 10,571 64,300 64,350 12,010 8,756 12,010 10,584 64,350 64,400 12,023 8,764 12,023 10,596 64,400 64,450 12,035 8,771 12,035 10,609 64,450 64,500 12,048 8,779 12,048 10,621 64,500 64,550 12,060 8,786 12,060 10,634 64,550 64,600 12,073 8,794 12,073 10,646 64,600 64,650 12,085 8,801 12,085 10,659 64,650 64,700 12,098 8,809 12,098 10,671 64,700 64,750 12,110 8,816 12,110 10,684 64,750 64,800 12,123 8,824 12,123 10,696 64,800 64,850 12,135 8,831 12,135 10,709 64,850 64,900 12,148 8,839 12,148 10,721 64,900 64,950 12,160 8,846 12,160 10,734 64,950 65,000 12,173 8,854 12,173 10,746 65,000 65,000 65,050 12,185 8,861 12,185 10,759 65,050 65,100 12,198 8,869 12,198 10,771 65,100 65,150 12,210 8,876 12,210 10,784 65,150 65,200 12,223 8,884 12,223 10,796 65,200 65,250 12,235 8,891 12,235 10,809 65,250 65,300 12,248 8,899 12,248 10,821 65,300 65,350 12,260 8,906 12,260 10,834 65,350 65,400 12,273 8,914 12,273 10,846 65,400 65,450 12,285 8,921 12,285 10,859 65,450 65,500 12,298 8,929 12,298 10,871 65,500 65,550 12,310 8,936 12,310 10,884 65,550 65,600 12,323 8,944 12,323 10,896 65,600 65,650 12,335 8,951 12,335 10,909 65,650 65,700 12,348 8,959 12,348 10,921 65,700 65,750 12,360 8,966 12,360 10,934 65,750 65,800 12,373 8,974 12,373 10,946 65,800 65,850 12,385 8,981 12,385 10,959 65,850 65,900 12,398 8,989 12,398 10,971 65,900 65,950 12,410 8,996 12,410 10,984 65,950 66,000 12,423 9,004 12,423 10,996 66,000 66,000 66,050 12,435 9,011 12,435 11,009 66,050 66,100 12,448 9,019 12,448 11,021 66,100 66,150 12,460 9,026 12,460 11,034 66,150 66,200 12,473 9,034 12,473 11,046 66,200 66,250 12,485 9,041 12,485 11,059 66,250 66,300 12,498 9,049 12,498 11,071 66,300 66,350 12,510 9,056 12,510 11,084 66,350 66,400 12,523 9,064 12,523 11,096 66,400 66,450 12,535 9,071 12,535 11,109 66,450 66,500 12,548 9,079 12,548 11,121 66,500 66,550 12,560 9,086 12,560 11,134 66,550 66,600 12,573 9,094 12,573 11,146 66,600 66,650 12,585 9,101 12,585 11,159 66,650 66,700 12,598 9,109 12,598 11,171 66,700 66,750 12,610 9,116 12,610 11,184 66,750 66,800 12,623 9,124 12,623 11,196 66,800 66,850 12,635 9,131 12,635 11,209 66,850 66,900 12,648 9,139 12,648 11,221 66,900 66,950 12,660 9,146 12,660 11,234 66,950 67,000 12,673 9,154 12,673 11,246 67,000 67,000 67,050 12,685 9,161 12,685 11,259 67,050 67,100 12,698 9,169 12,698 11,271 67,100 67,150 12,710 9,176 12,710 11,284 67,150 67,200 12,723 9,184 12,723 11,296 67,200 67,250 12,735 9,191 12,735 11,309 67,250 67,300 12,748 9,199 12,748 11,321 67,300 67,350 12,760 9,206 12,760 11,334 67,350 67,400 12,773 9,214 12,773 11,346 67,400 67,450 12,785 9,221 12,785 11,359 67,450 67,500 12,798 9,229 12,798 11,371 67,500 67,550 12,810 9,236 12,810 11,384 67,550 67,600 12,823 9,244 12,823 11,396 67,600 67,650 12,835 9,251 12,835 11,409 67,650 67,700 12,848 9,259 12,848 11,421 67,700 67,750 12,860 9,266 12,860 11,434 67,750 67,800 12,873 9,274 12,873 11,446 67,800 67,850 12,885 9,281 12,885 11,459 67,850 67,900 12,898 9,289 12,898 11,471 67,900 67,950 12,910 9,296 12,910 11,484 67,950 68,000 12,923 9,304 12,923 11,496 68,000 68,000 68,050 12,935 9,311 12,935 11,509 68,050 68,100 12,948 9,319 12,948 11,521 68,100 68,150 12,960 9,326 12,960 11,534 68,150 68,200 12,973 9,334 12,973 11,546 68,200 68,250 12,985 9,341 12,985 11,559 68,250 68,300 12,998 9,349 12,998 11,571 68,300 68,350 13,010 9,356 13,010 11,584 68,350 68,400 13,023 9,364 13,023 11,596 68,400 68,450 13,035 9,371 13,035 11,609 68,450 68,500 13,048 9,379 13,048 11,621 68,500 68,550 13,060 9,386 13,060 11,634 68,550 68,600 13,073 9,394 13,073 11,646 68,600 68,650 13,085 9,401 13,085 11,659 68,650 68,700 13,098 9,409 13,098 11,671 68,700 68,750 13,110 9,416 13,110 11,684 68,750 68,800 13,123 9,424 13,123 11,696 68,800 68,850 13,135 9,431 13,135 11,709 68,850 68,900 13,148 9,439 13,148 11,721 68,900 68,950 13,160 9,446 13,160 11,734 68,950 69,000 13,173 9,454 13,173 11,746 69,000 69,000 69,050 13,185 9,461 13,185 11,759 69,050 69,100 13,198 9,469 13,198 11,771 69,100 69,150 13,210 9,476 13,210 11,784 69,150 69,200 13,223 9,484 13,223 11,796 69,200 69,250 13,235 9,491 13,235 11,809 69,250 69,300 13,248 9,499 13,248 11,821 69,300 69,350 13,260 9,506 13,260 11,834 69,350 69,400 13,273 9,514 13,273 11,846 69,400 69,450 13,285 9,521 13,285 11,859 69,450 69,500 13,298 9,529 13,298 11,871 69,500 69,550 13,310 9,536 13,310 11,884 69,550 69,600 13,323 9,544 13,323 11,896 69,600 69,650 13,335 9,551 13,335 11,909 69,650 69,700 13,348 9,559 13,348 11,921 69,700 69,750 13,360 9,566 13,360 11,934 69,750 69,800 13,373 9,574 13,373 11,946 69,800 69,850 13,385 9,581 13,385 11,959 69,850 69,900 13,398 9,589 13,398 11,971 69,900 69,950 13,410 9,596 13,410 11,984 69,950 70,000 13,423 9,604 13,423 11,996 70,000 70,000 70,050 13,435 9,611 13,435 12,009 70,050 70,100 13,448 9,619 13,448 12,021 70,100 70,150 13,460 9,626 13,460 12,034 70,150 70,200 13,473 9,634 13,473 12,046 70,200 70,250 13,485 9,641 13,485 12,059 70,250 70,300 13,498 9,649 13,498 12,071 70,300 70,350 13,510 9,656 13,510 12,084 70,350 70,400 13,523 9,664 13,523 12,096 70,400 70,450 13,535 9,671 13,535 12,109 70,450 70,500 13,548 9,679 13,548 12,121 70,500 70,550 13,560 9,686 13,560 12,134 70,550 70,600 13,573 9,694 13,573 12,146 70,600 70,650 13,585 9,701 13,585 12,159 70,650 70,700 13,598 9,709 13,598 12,171 70,700 70,750 13,610 9,716 13,610 12,184 70,750 70,800 13,623 9,724 13,623 12,196 70,800 70,850 13,635 9,731 13,635 12,209 70,850 70,900 13,648 9,739 13,648 12,221 70,900 70,950 13,660 9,746 13,660 12,234 70,950 71,000 13,673 9,754 13,673 12,246 71,000 71,000 71,050 13,685 9,761 13,685 12,259 71,050 71,100 13,698 9,769 13,698 12,271 71,100 71,150 13,710 9,776 13,710 12,284 71,150 71,200 13,723 9,784 13,723 12,296 71,200 71,250 13,735 9,791 13,735 12,309 71,250 71,300 13,748 9,799 13,748 12,321 71,300 71,350 13,760 9,806 13,760 12,334 71,350 71,400 13,773 9,814 13,773 12,346 71,400 71,450 13,785 9,821 13,785 12,359 71,450 71,500 13,798 9,829 13,798 12,371 71,500 71,550 13,810 9,836 13,810 12,384 71,550 71,600 13,823 9,844 13,823 12,396 71,600 71,650 13,835 9,851 13,835 12,409 71,650 71,700 13,848 9,859 13,848 12,421 71,700 71,750 13,860 9,866 13,860 12,434 71,750 71,800 13,873 9,874 13,873 12,446 71,800 71,850 13,885 9,881 13,885 12,459 71,850 71,900 13,898 9,889 13,898 12,471 71,900 71,950 13,910 9,896 13,910 12,484 71,950 72,000 13,923 9,904 13,923 12,496 72,000 72,000 72,050 13,935 9,911 13,935 12,509 72,050 72,100 13,948 9,919 13,948 12,521 72,100 72,150 13,960 9,926 13,960 12,534 72,150 72,200 13,973 9,934 13,973 12,546 72,200 72,250 13,985 9,941 13,985 12,559 72,250 72,300 13,998 9,949 13,998 12,571 72,300 72,350 14,010 9,956 14,010 12,584 72,350 72,400 14,023 9,964 14,023 12,596 72,400 72,450 14,035 9,971 14,035 12,609 72,450 72,500 14,048 9,979 14,048 12,621 72,500 72,550 14,060 9,989 14,060 12,634 72,550 72,600 14,073 10,001 14,073 12,646 72,600 72,650 14,085 10,014 14,085 12,659 72,650 72,700 14,098 10,026 14,098 12,671 72,700 72,750 14,110 10,039 14,110 12,684 72,750 72,800 14,123 10,051 14,123 12,696 72,800 72,850 14,135 10,064 14,135 12,709 72,850 72,900 14,148 10,076 14,148 12,721 72,900 72,950 14,160 10,089 14,160 12,734 72,950 73,000 14,173 10,101 14,173 12,746 73,000 73,000 73,050 14,185 10,114 14,185 12,759 73,050 73,100 14,198 10,126 14,198 12,771 73,100 73,150 14,210 10,139 14,210 12,784 73,150 73,200 14,223 10,151 14,223 12,796 73,200 73,250 14,235 10,164 14,236 12,809 73,250 73,300 14,248 10,176 14,250 12,821 73,300 73,350 14,260 10,189 14,264 12,834 73,350 73,400 14,273 10,201 14,278 12,846 73,400 73,450 14,285 10,214 14,292 12,859 73,450 73,500 14,298 10,226 14,306 12,871 73,500 73,550 14,310 10,239 14,320 12,884 73,550 73,600 14,323 10,251 14,334 12,896 73,600 73,650 14,335 10,264 14,348 12,909 73,650 73,700 14,348 10,276 14,362 12,921 73,700 73,750 14,360 10,289 14,376 12,934 73,750 73,800 14,373 10,301 14,390 12,946 73,800 73,850 14,385 10,314 14,404 12,959 73,850 73,900 14,398 10,326 14,418 12,971 73,900 73,950 14,410 10,339 14,432 12,984 73,950 74,000 14,423 10,351 14,446 12,996 74,000 74,000 74,050 14,435 10,364 14,460 13,009 74,050 74,100 14,448 10,376 14,474 13,021 74,100 74,150 14,460 10,389 14,488 13,034 74,150 74,200 14,473 10,401 14,502 13,046 74,200 74,250 14,485 10,414 14,516 13,059 74,250 74,300 14,498 10,426 14,530 13,071 74,300 74,350 14,510 10,439 14,544 13,084 74,350 74,400 14,523 10,451 14,558 13,096 74,400 74,450 14,535 10,464 14,572 13,109 74,450 74,500 14,548 10,476 14,586 13,121 74,500 74,550 14,560 10,489 14,600 13,134 74,550 74,600 14,573 10,501 14,614 13,146 74,600 74,650 14,585 10,514 14,628 13,159 74,650 74,700 14,598 10,526 14,642 13,171 74,700 74,750 14,610 10,539 14,656 13,184 74,750 74,800 14,623 10,551 14,670 13,196 74,800 74,850 14,635 10,564 14,684 13,209 74,850 74,900 14,648 10,576 14,698 13,221 74,900 74,950 14,660 10,589 14,712 13,234 74,950 75,000 14,673 10,601 14,726 13,246 75,000 75,000 75,050 14,685 10,614 14,740 13,259 75,050 75,100 14,698 10,626 14,754 13,271 75,100 75,150 14,710 10,639 14,768 13,284 75,150 75,200 14,723 10,651 14,782 13,296 75,200 75,250 14,735 10,664 14,796 13,309 75,250 75,300 14,748 10,676 14,810 13,321 75,300 75,350 14,760 10,689 14,824 13,334 75,350 75,400 14,773 10,701 14,838 13,346 75,400 75,450 14,785 10,714 14,852 13,359 75,450 75,500 14,798 10,726 14,866 13,371 75,500 75,550 14,810 10,739 14,880 13,384 75,550 75,600 14,823 10,751 14,894 13,396 75,600 75,650 14,835 10,764 14,908 13,409 75,650 75,700 14,848 10,776 14,922 13,421 75,700 75,750 14,860 10,789 14,936 13,434 75,750 75,800 14,873 10,801 14,950 13,446 75,800 75,850 14,885 10,814 14,964 13,459 75,850 75,900 14,898 10,826 14,978 13,471 75,900 75,950 14,910 10,839 14,992 13,484 75,950 76,000 14,923 10,851 15,006 13,496 76,000 76,000 76,050 14,935 10,864 15,020 13,509 76,050 76,100 14,948 10,876 15,034 13,521 76,100 76,150 14,960 10,889 15,048 13,534 76,150 76,200 14,973 10,901 15,062 13,546 76,200 76,250 14,985 10,914 15,076 13,559 76,250 76,300 14,998 10,926 15,090 13,571 76,300 76,350 15,010 10,939 15,104 13,584 76,350 76,400 15,023 10,951 15,118 13,596 76,400 76,450 15,035 10,964 15,132 13,609 76,450 76,500 15,048 10,976 15,146 13,621 76,500 76,550 15,060 10,989 15,160 13,634 76,550 76,600 15,073 11,001 15,174 13,646 76,600 76,650 15,085 11,014 15,188 13,659 76,650 76,700 15,098 11,026 15,202 13,671 76,700 76,750 15,110 11,039 15,216 13,684 76,750 76,800 15,123 11,051 15,230 13,696 76,800 76,850 15,135 11,064 15,244 13,709 76,850 76,900 15,148 11,076 15,258 13,721 76,900 76,950 15,160 11,089 15,272 13,734 76,950 77,000 15,173 11,101 15,286 13,746 77,000 77,000 77,050 15,185 11,114 15,300 13,759 77,050 77,100 15,198 11,126 15,314 13,771 77,100 77,150 15,210 11,139 15,328 13,784 77,150 77,200 15,223 11,151 15,342 13,796 77,200 77,250 15,235 11,164 15,356 13,809 77,250 77,300 15,248 11,176 15,370 13,821 77,300 77,350 15,260 11,189 15,384 13,834 77,350 77,400 15,273 11,201 15,398 13,846 77,400 77,450 15,285 11,214 15,412 13,859 77,450 77,500 15,298 11,226 15,426 13,871 77,500 77,550 15,310 11,239 15,440 13,884 77,550 77,600 15,323 11,251 15,454 13,896 77,600 77,650 15,335 11,264 15,468 13,909 77,650 77,700 15,348 11,276 15,482 13,921 77,700 77,750 15,360 11,289 15,496 13,934 77,750 77,800 15,373 11,301 15,510 13,946 77,800 77,850 15,385 11,314 15,524 13,959 77,850 77,900 15,398 11,326 15,538 13,971 77,900 77,950 15,410 11,339 15,552 13,984 77,950 78,000 15,423 11,351 15,566 13,996 78,000 78,000 78,050 15,435 11,364 15,580 14,009 78,050 78,100 15,448 11,376 15,594 14,021 78,100 78,150 15,460 11,389 15,608 14,034 78,150 78,200 15,473 11,401 15,622 14,046 78,200 78,250 15,485 11,414 15,636 14,059 78,250 78,300 15,498 11,426 15,650 14,071 78,300 78,350 15,510 11,439 15,664 14,084 78,350 78,400 15,523 11,451 15,678 14,096 78,400 78,450 15,535 11,464 15,692 14,109 78,450 78,500 15,548 11,476 15,706 14,121 78,500 78,550 15,560 11,489 15,720 14,134 78,550 78,600 15,573 11,501 15,734 14,146 78,600 78,650 15,585 11,514 15,748 14,159 78,650 78,700 15,598 11,526 15,762 14,171 78,700 78,750 15,610 11,539 15,776 14,184 78,750 78,800 15,623 11,551 15,790 14,196 78,800 78,850 15,635 11,564 15,804 14,209 78,850 78,900 15,648 11,576 15,818 14,221 78,900 78,950 15,660 11,589 15,832 14,234 78,950 79,000 15,673 11,601 15,846 14,246 79,000 79,000 79,050 15,685 11,614 15,860 14,259 79,050 79,100 15,698 11,626 15,874 14,271 79,100 79,150 15,710 11,639 15,888 14,284 79,150 79,200 15,723 11,651 15,902 14,296 79,200 79,250 15,735 11,664 15,916 14,309 79,250 79,300 15,748 11,676 15,930 14,321 79,300 79,350 15,760 11,689 15,944 14,334 79,350 79,400 15,773 11,701 15,958 14,346 79,400 79,450 15,785 11,714 15,972 14,359 79,450 79,500 15,798 11,726 15,986 14,371 79,500 79,550 15,810 11,739 16,000 14,384 79,550 79,600 15,823 11,751 16,014 14,396 79,600 79,650 15,835 11,764 16,028 14,409 79,650 79,700 15,848 11,776 16,042 14,421 79,700 79,750 15,860 11,789 16,056 14,434 79,750 79,800 15,873 11,801 16,070 14,446 79,800 79,850 15,885 11,814 16,084 14,459 79,850 79,900 15,898 11,826 16,098 14,471 79,900 79,950 15,910 11,839 16,112 14,484 79,950 80,000 15,923 11,851 16,126 14,496 80,000 80,000 80,050 15,935 11,864 16,140 14,509 80,050 80,100 15,948 11,876 16,154 14,521 80,100 80,150 15,960 11,889 16,168 14,534 80,150 80,200 15,973 11,901 16,182 14,546 80,200 80,250 15,985 11,914 16,196 14,559 80,250 80,300 15,998 11,926 16,210 14,571 80,300 80,350 16,010 11,939 16,224 14,584 80,350 80,400 16,023 11,951 16,238 14,596 80,400 80,450 16,035 11,964 16,252 14,609 80,450 80,500 16,048 11,976 16,266 14,621 80,500 80,550 16,060 11,989 16,280 14,634 80,550 80,600 16,073 12,001 16,294 14,646 80,600 80,650 16,085 12,014 16,308 14,659 80,650 80,700 16,098 12,026 16,322 14,671 80,700 80,750 16,110 12,039 16,336 14,684 80,750 80,800 16,123 12,051 16,350 14,696 80,800 80,850 16,135 12,064 16,364 14,709 80,850 80,900 16,148 12,076 16,378 14,721 80,900 80,950 16,160 12,089 16,392 14,734 80,950 81,000 16,173 12,101 16,406 14,746 81,000 81,000 81,050 16,185 12,114 16,420 14,759 81,050 81,100 16,198 12,126 16,434 14,771 81,100 81,150 16,210 12,139 16,448 14,784 81,150 81,200 16,223 12,151 16,462 14,796 81,200 81,250 16,235 12,164 16,476 14,809 81,250 81,300 16,248 12,176 16,490 14,821 81,300 81,350 16,260 12,189 16,504 14,834 81,350 81,400 16,273 12,201 16,518 14,846 81,400 81,450 16,285 12,214 16,532 14,859 81,450 81,500 16,298 12,226 16,546 14,871 81,500 81,550 16,310 12,239 16,560 14,884 81,550 81,600 16,323 12,251 16,574 14,896 81,600 81,650 16,335 12,264 16,588 14,909 81,650 81,700 16,348 12,276 16,602 14,921 81,700 81,750 16,360 12,289 16,616 14,934 81,750 81,800 16,373 12,301 16,630 14,946 81,800 81,850 16,385 12,314 16,644 14,959 81,850 81,900 16,398 12,326 16,658 14,971 81,900 81,950 16,410 12,339 16,672 14,984 81,950 82,000 16,423 12,351 16,686 14,996 82,000 82,000 82,050 16,435 12,364 16,700 15,009 82,050 82,100 16,448 12,376 16,714 15,021 82,100 82,150 16,460 12,389 16,728 15,034 82,150 82,200 16,473 12,401 16,742 15,046 82,200 82,250 16,485 12,414 16,756 15,059 82,250 82,300 16,498 12,426 16,770 15,071
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The 1040ez Form

1040ez form 3. 1040ez form   Personal Exemptions and Dependents Table of Contents What's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. 1040ez form Taxpayer identification numbers for aliens. 1040ez form Taxpayer identification numbers for adoptees. 1040ez form What's New Exemption amount. 1040ez form  The amount you can deduct for each exemption has increased. 1040ez form It was $3,800 for 2012. 1040ez form It is $3,900 for 2013. 1040ez form Exemption phaseout. 1040ez form  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. 1040ez form For 2013, this amount is $150,000 for a married individual filing a separate return; $250,000 for a single individual; $275,000 for a head of household; and $300,000 for married individuals filing jointly or a qualifying widow(er). 1040ez form See Phaseout of Exemptions , later. 1040ez form Introduction This chapter discusses the following topics. 1040ez form Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. 1040ez form Exemptions for dependents — You generally can take an exemption for each of your dependents. 1040ez form A dependent is your qualifying child or qualifying relative. 1040ez form If you are entitled to claim an exemption for a dependent, that dependent cannot claim a personal exemption on his or her own tax return. 1040ez form Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. 1040ez form Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. 1040ez form Deduction. 1040ez form   Exemptions reduce your taxable income. 1040ez form You can deduct $3,900 for each exemption you claim in 2013. 1040ez form But you may lose at least part of the dollar amount of your exemptions if your adjusted gross income is more than a certain amount. 1040ez form See Phaseout of Exemptions , later. 1040ez form How to claim exemptions. 1040ez form    How you claim an exemption on your tax return depends on which form you file. 1040ez form    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. 1040ez form    If you file Form 1040A, complete lines 6a through 6d. 1040ez form The total number of exemptions you can claim is the total in the box on line 6d. 1040ez form Also complete line 26. 1040ez form   If you file Form 1040, complete lines 6a through 6d. 1040ez form The total number of exemptions you can claim is the total in the box on line 6d. 1040ez form Also complete line 42. 1040ez form Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information Form (and Instructions) 2120 Multiple Support Declaration 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Exemptions There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). 1040ez form While each is worth the same amount ($3,900 for 2013), different rules apply to each type. 1040ez form Personal Exemptions You are generally allowed one exemption for yourself. 1040ez form If you are married, you may be allowed one exemption for your spouse. 1040ez form These are called personal exemptions. 1040ez form Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 1040ez form If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. 1040ez form Your Spouse's Exemption Your spouse is never considered your dependent. 1040ez form Joint return. 1040ez form   On a joint return you can claim one exemption for yourself and one for your spouse. 1040ez form Separate return. 1040ez form   If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. 1040ez form This is true even if the other taxpayer does not actually claim your spouse as a dependent. 1040ez form You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. 1040ez form S. 1040ez form tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. 1040ez form Death of spouse. 1040ez form   If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . 1040ez form If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . 1040ez form   If you remarried during the year, you cannot take an exemption for your deceased spouse. 1040ez form   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. 1040ez form If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 1040ez form Divorced or separated spouse. 1040ez form   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 1040ez form This rule applies even if you provided all of your former spouse's support. 1040ez form Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 1040ez form You can claim an exemption for a dependent even if your dependent files a return. 1040ez form The term “dependent” means: A qualifying child, or A qualifying relative. 1040ez form The terms “ qualifying child ” and “ qualifying relative ” are defined later. 1040ez form You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 1040ez form Dependent taxpayer test. 1040ez form Joint return test. 1040ez form Citizen or resident test. 1040ez form These three tests are explained in detail later. 1040ez form All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. 1040ez form Table 3-1. 1040ez form Overview of the Rules for Claiming an Exemption for a Dependent Caution. 1040ez form This table is only an overview of the rules. 1040ez form For details, see the rest of this chapter. 1040ez form You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. 1040ez form   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. 1040ez form   You cannot claim a person as a dependent unless that person is a U. 1040ez form S. 1040ez form citizen, U. 1040ez form S. 1040ez form resident alien, U. 1040ez form S. 1040ez form national, or a resident of Canada or Mexico. 1040ez form 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 1040ez form   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 1040ez form   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled. 1040ez form   The child must have lived with you for more than half of the year. 1040ez form 2  The child must not have provided more than half of his or her own support for the year. 1040ez form   The child is not filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). 1040ez form  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. 1040ez form See the Special Rule for Qualifying Child of More Than One Person to find out which person is the person entitled to claim the child as a qualifying child. 1040ez form   The person cannot be your qualifying child or the qualifying child of any other taxpayer. 1040ez form   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). 1040ez form   The person's gross income for the year must be less than $3,900. 1040ez form 3  You must provide more than half of the person's total support for the year. 1040ez form 4  1There is an exception for certain adopted children. 1040ez form 2There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 1040ez form 3There is an exception if the person is disabled and has income from a sheltered workshop. 1040ez form 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 1040ez form Dependent not allowed a personal exemption. 1040ez form If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. 1040ez form This is true even if you do not claim the dependent's exemption on your return. 1040ez form It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. 1040ez form Housekeepers, maids, or servants. 1040ez form   If these people work for you, you cannot claim exemptions for them. 1040ez form Child tax credit. 1040ez form   You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. 1040ez form For more information, see chapter 34. 1040ez form Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 1040ez form Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 1040ez form If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. 1040ez form Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 1040ez form Exception. 1040ez form   You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. 1040ez form Example 1—child files joint return. 1040ez form You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 1040ez form He earned $25,000 for the year. 1040ez form The couple files a joint return. 1040ez form You cannot take an exemption for your daughter. 1040ez form Example 2—child files joint return only as claim for refund of withheld tax. 1040ez form Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 1040ez form Neither is required to file a tax return. 1040ez form They do not have a child. 1040ez form Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 1040ez form The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. 1040ez form You can claim exemptions for each of them if all the other tests to do so are met. 1040ez form Example 3—child files joint return to claim American opportunity credit. 1040ez form The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 1040ez form He and his wife are not required to file a tax return. 1040ez form However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 1040ez form Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. 1040ez form The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. 1040ez form Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. 1040ez form S. 1040ez form citizen, U. 1040ez form S. 1040ez form resident alien, U. 1040ez form S. 1040ez form national, or a resident of Canada or Mexico. 1040ez form However, there is an exception for certain adopted children, as explained next. 1040ez form Exception for adopted child. 1040ez form   If you are a U. 1040ez form S. 1040ez form citizen or U. 1040ez form S. 1040ez form national who has legally adopted a child who is not a U. 1040ez form S. 1040ez form citizen, U. 1040ez form S. 1040ez form resident alien, or U. 1040ez form S. 1040ez form national, this test is met if the child lived with you as a member of your household all year. 1040ez form This exception also applies if the child was lawfully placed with you for legal adoption. 1040ez form Child's place of residence. 1040ez form   Children usually are citizens or residents of the country of their parents. 1040ez form   If you were a U. 1040ez form S. 1040ez form citizen when your child was born, the child may be a U. 1040ez form S. 1040ez form citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. 1040ez form Foreign students' place of residence. 1040ez form   Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. 1040ez form S. 1040ez form residents and do not meet this test. 1040ez form You cannot claim an exemption for them. 1040ez form However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. 1040ez form See Expenses Paid for Student Living With You in chapter 24. 1040ez form U. 1040ez form S. 1040ez form national. 1040ez form   A U. 1040ez form S. 1040ez form national is an individual who, although not a U. 1040ez form S. 1040ez form citizen, owes his or her allegiance to the United States. 1040ez form U. 1040ez form S. 1040ez form nationals include American Samoans and Northern Mariana Islanders who chose to become U. 1040ez form S. 1040ez form nationals instead of U. 1040ez form S. 1040ez form citizens. 1040ez form Qualifying Child Five tests must be met for a child to be your qualifying child. 1040ez form The five tests are: Relationship, Age, Residency, Support, and Joint return. 1040ez form These tests are explained next. 1040ez form If a child meets the five tests to be the qualifying child of more than one person, a special rule applies to determine which person can actually treat the child as a qualifying child. 1040ez form See Special Rule for Qualifying Child of More Than One Person, later. 1040ez form Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. 1040ez form Adopted child. 1040ez form   An adopted child is always treated as your own child. 1040ez form The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 1040ez form Foster child. 1040ez form   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 1040ez form Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during the year, regardless of age. 1040ez form Example. 1040ez form Your son turned 19 on December 10. 1040ez form Unless he was permanently and totally disabled or a student, he does not meet the age test because, at the end of the year, he was not under age 19. 1040ez form Child must be younger than you or spouse. 1040ez form   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. 1040ez form However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you. 1040ez form Example 1—child not younger than you or spouse. 1040ez form Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. 1040ez form He is not disabled. 1040ez form Both you and your spouse are 21 years old, and you file a joint return. 1040ez form Your brother is not your qualifying child because he is not younger than you or your spouse. 1040ez form Example 2—child younger than your spouse but not younger than you. 1040ez form The facts are the same as in Example 1 except your spouse is 25 years old. 1040ez form Because your brother is younger than your spouse, and you and your spouse are filing a joint return, your brother is your qualifying child, even though he is not younger than you. 1040ez form Student defined. 1040ez form   To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency. 1040ez form The 5 calendar months do not have to be consecutive. 1040ez form Full-time student. 1040ez form   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. 1040ez form School defined. 1040ez form   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. 1040ez form However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. 1040ez form Vocational high school students. 1040ez form   Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. 1040ez form Permanently and totally disabled. 1040ez form   Your child is permanently and totally disabled if both of the following apply. 1040ez form He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 1040ez form A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. 1040ez form Residency Test To meet this test, your child must have lived with you for more than half the year. 1040ez form There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. 1040ez form Temporary absences. 1040ez form   Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. 1040ez form Your child is also considered to have lived with you during any required hospital stay following birth, as long as the child would have lived with you during that time but for the hospitalization. 1040ez form Death or birth of child. 1040ez form   A child who was born or died during the year is treated as having lived with you more than half of the year if your home was the child's home more than half of the time he or she was alive during the year. 1040ez form Child born alive. 1040ez form   You may be able to claim an exemption for a child born alive during the year, even if the child lived only for a moment. 1040ez form State or local law must treat the child as having been born alive. 1040ez form There must be proof of a live birth shown by an official document, such as a birth certificate. 1040ez form The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met. 1040ez form Stillborn child. 1040ez form   You cannot claim an exemption for a stillborn child. 1040ez form Kidnapped child. 1040ez form   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. 1040ez form See Publication 501 for details. 1040ez form Children of divorced or separated parents (or parents who live apart). 1040ez form   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. 1040ez form However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. 1040ez form The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. 1040ez form The child received over half of his or her support for the year from the parents. 1040ez form The child is in the custody of one or both parents for more than half of the year. 1040ez form Either of the following statements is true. 1040ez form The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. 1040ez form (If the decree or agreement went into effect after 1984 and before 2009, see Post-1984 and pre-2009 divorce decree or separation agreement , later. 1040ez form If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. 1040ez form ) A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during the year. 1040ez form Custodial parent and noncustodial parent. 1040ez form   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. 1040ez form The other parent is the noncustodial parent. 1040ez form   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. 1040ez form   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). 1040ez form Equal number of nights. 1040ez form   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income (AGI). 1040ez form December 31. 1040ez form   The night of December 31 is treated as part of the year in which it begins. 1040ez form For example, December 31, 2013, is treated as part of 2013. 1040ez form Emancipated child. 1040ez form   If a child is emancipated under state law, the child is treated as not living with either parent. 1040ez form See Examples 5 and 6. 1040ez form Absences. 1040ez form   If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. 1040ez form But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. 1040ez form Parent works at night. 1040ez form   If, due to a parent's nighttime work schedule, a child lives for a greater number of days, but not nights, with the parent who works at night, that parent is treated as the custodial parent. 1040ez form On a school day, the child is treated as living at the primary residence registered with the school. 1040ez form Example 1—child lived with one parent for a greater number of nights. 1040ez form You and your child’s other parent are divorced. 1040ez form In 2013, your child lived with you 210 nights and with the other parent 155 nights. 1040ez form You are the custodial parent. 1040ez form Example 2—child is away at camp. 1040ez form In 2013, your daughter lives with each parent for alternate weeks. 1040ez form In the summer, she spends 6 weeks at summer camp. 1040ez form During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. 1040ez form Example 3—child lived same number of nights with each parent. 1040ez form Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. 1040ez form Your AGI is $40,000. 1040ez form Your ex-spouse's AGI is $25,000. 1040ez form You are treated as your son's custodial parent because you have the higher AGI. 1040ez form Example 4—child is at parent’s home but with other parent. 1040ez form Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. 1040ez form You become ill and are hospitalized. 1040ez form The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. 1040ez form Your son is treated as living with you during this 10-day period because he was living in your home. 1040ez form Example 5—child emancipated in May. 1040ez form When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. 1040ez form As a result, he is not considered in the custody of his parents for more than half of the year. 1040ez form The special rule for children of divorced or separated parents does not apply. 1040ez form Example 6—child emancipated in August. 1040ez form Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. 1040ez form She turns 18 and is emancipated under state law on August 1, 2013. 1040ez form Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. 1040ez form You are the custodial parent. 1040ez form Written declaration. 1040ez form    The custodial parent may use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. 1040ez form The noncustodial parent must attach a copy of the form or statement to his or her tax return. 1040ez form   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. 1040ez form Post-1984 and pre-2009 divorce decree or separation agreement. 1040ez form   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. 1040ez form The decree or agreement must state all three of the following. 1040ez form The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 1040ez form The custodial parent will not claim the child as a dependent for the year. 1040ez form The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. 1040ez form   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. 1040ez form The cover page (write the other parent's social security number on this page). 1040ez form The pages that include all of the information identified in items (1) through (3) above. 1040ez form The signature page with the other parent's signature and the date of the agreement. 1040ez form Post-2008 divorce decree or separation agreement. 1040ez form   The noncustodial parent cannot attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. 1040ez form The custodial parent must sign either Form 8332 or a similar statement whose only purpose is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to his or her return. 1040ez form The form or statement must release the custodial parent's claim to the child without any conditions. 1040ez form For example, the release must not depend on the noncustodial parent paying support. 1040ez form    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. 1040ez form Revocation of release of claim to an exemption. 1040ez form   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 (or a similar statement). 1040ez form For the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. 1040ez form The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. 1040ez form Remarried parent. 1040ez form   If you remarry, the support provided by your new spouse is treated as provided by you. 1040ez form Parents who never married. 1040ez form   This special rule for divorced or separated parents also applies to parents who never married, and who lived apart at all times during the last 6 months of the year. 1040ez form Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provided more than half of his or her own support for the year. 1040ez form This test is different from the support test to be a qualifying relative, which is described later. 1040ez form However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. 1040ez form If you are not sure whether a child provided more than half of his or her own support, you may find Worksheet 3-1 helpful. 1040ez form Worksheet 3-1. 1040ez form Worksheet for Determining Support Funds Belonging to the Person You Supported       1. 1040ez form Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. 1040ez form Do not include funds provided by the state; include those amounts on line 23 instead 1. 1040ez form     2. 1040ez form Enter the amount on line 1 that was used for the person's support 2. 1040ez form     3. 1040ez form Enter the amount on line 1 that was used for other purposes 3. 1040ez form     4. 1040ez form Enter the total amount in the person's savings and other accounts at the end of the year 4. 1040ez form     5. 1040ez form Add lines 2 through 4. 1040ez form (This amount should equal line 1. 1040ez form ) 5. 1040ez form     Expenses for Entire Household (where the person you supported lived)       6. 1040ez form Lodging (complete line 6a or 6b):         a. 1040ez form Enter the total rent paid 6a. 1040ez form       b. 1040ez form Enter the fair rental value of the home. 1040ez form If the person you supported owned the home,  also include this amount in line 21 6b. 1040ez form     7. 1040ez form Enter the total food expenses 7. 1040ez form     8. 1040ez form Enter the total amount of utilities (heat, light, water, etc. 1040ez form not included in line 6a or 6b) 8. 1040ez form     9. 1040ez form Enter the total amount of repairs (not included in line 6a or 6b) 9. 1040ez form     10. 1040ez form Enter the total of other expenses. 1040ez form Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. 1040ez form     11. 1040ez form Add lines 6a through 10. 1040ez form These are the total household expenses 11. 1040ez form     12. 1040ez form Enter total number of persons who lived in the household 12. 1040ez form     Expenses for the Person You Supported       13. 1040ez form Divide line 11 by line 12. 1040ez form This is the person's share of the household expenses 13. 1040ez form     14. 1040ez form Enter the person's total clothing expenses 14. 1040ez form     15. 1040ez form Enter the person's total education expenses 15. 1040ez form     16. 1040ez form Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. 1040ez form     17. 1040ez form Enter the person's total travel and recreation expenses 17. 1040ez form     18. 1040ez form Enter the total of the person's other expenses 18. 1040ez form     19. 1040ez form Add lines 13 through 18. 1040ez form This is the total cost of the person's support for the year 19. 1040ez form     Did the Person Provide More Than Half of His or Her Own Support?       20. 1040ez form Multiply line 19 by 50% (. 1040ez form 50) 20. 1040ez form     21. 1040ez form Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. 1040ez form This is the amount the person provided for his or her own support 21. 1040ez form     22. 1040ez form Is line 21 more than line 20?   No. 1040ez form You meet the support test for this person to be your qualifying child. 1040ez form If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. 1040ez form Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. 1040ez form    Yes. 1040ez form You do not meet the support test for this person to be either your qualifying child or your qualifying relative. 1040ez form Stop here. 1040ez form        Did You Provide More Than Half?       23. 1040ez form Enter the amount others provided for the person's support. 1040ez form Include amounts provided by state, local, and other welfare societies or agencies. 1040ez form Do not include any amounts included on line 1 23. 1040ez form     24. 1040ez form Add lines 21 and 23 24. 1040ez form     25. 1040ez form Subtract line 24 from line 19. 1040ez form This is the amount you provided for the person's support 25. 1040ez form     26. 1040ez form Is line 25 more than line 20?   Yes. 1040ez form You meet the support test for this person to be your qualifying relative. 1040ez form    No. 1040ez form You do not meet the support test for this person to be your qualifying relative. 1040ez form You cannot claim an exemption for this person unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents, or the special rule for kidnapped children. 1040ez form See Multiple Support Agreement or Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) , or Kidnapped child under Qualifying Relative. 1040ez form   Example. 1040ez form You provided $4,000 toward your 16-year-old son's support for the year. 1040ez form He has a part-time job and provided $6,000 to his own support. 1040ez form He provided more than half of his own support for the year. 1040ez form He is not your qualifying child. 1040ez form Foster care payments and expenses. 1040ez form   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. 1040ez form Similarly, payments you receive for the support of a foster child from a state or county are considered support provided by the state or county. 1040ez form   If you are not in the trade or business of providing foster care and your unreimbursed out-of-pocket expenses in caring for a foster child were mainly to benefit an organization qualified to receive deductible charitable contributions, the expenses are deductible as charitable contributions but are not considered support you provided. 1040ez form For more information about the deduction for charitable contributions, see chapter 24. 1040ez form If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. 1040ez form   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. 1040ez form Example 1. 1040ez form Lauren, a foster child, lived with Mr. 1040ez form and Mrs. 1040ez form Smith for the last 3 months of the year. 1040ez form The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). 1040ez form They did not care for her as a trade or business or to benefit the agency that placed her in their home. 1040ez form The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. 1040ez form Example 2. 1040ez form You provided $3,000 toward your 10-year-old foster child's support for the year. 1040ez form The state government provided $4,000, which is considered support provided by the state, not by the child. 1040ez form See Support provided by the state (welfare, food stamps, housing, etc. 1040ez form ) , later. 1040ez form Your foster child did not provide more than half of her own support for the year. 1040ez form Scholarships. 1040ez form   A scholarship received by a child who is a student is not taken into account in determining whether the child provided more than half of his or her own support. 1040ez form Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. 1040ez form Exception. 1040ez form   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. 1040ez form Example 1—child files joint return. 1040ez form You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 1040ez form He earned $25,000 for the year. 1040ez form The couple files a joint return. 1040ez form Because your daughter and her husband file a joint return, she is not your qualifying child. 1040ez form Example 2—child files joint return only as a claim for refund of withheld tax. 1040ez form Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 1040ez form Neither is required to file a tax return. 1040ez form They do not have a child. 1040ez form Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 1040ez form The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. 1040ez form Example 3—child files joint return to claim American opportunity credit. 1040ez form The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 1040ez form He and his wife were not required to file a tax return. 1040ez form However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 1040ez form Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. 1040ez form The exception to the joint return test does not apply, so your son is not your qualifying child. 1040ez form Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. 1040ez form This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. 1040ez form If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart) described earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. 1040ez form Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. 1040ez form Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). 1040ez form The exemption for the child. 1040ez form The child tax credit. 1040ez form Head of household filing status. 1040ez form The credit for child and dependent care expenses. 1040ez form The exclusion from income for dependent care benefits. 1040ez form The earned income credit. 1040ez form The other person cannot take any of these benefits based on this qualifying child. 1040ez form In other words, you and the other person cannot agree to divide these benefits between you. 1040ez form The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. 1040ez form Tiebreaker rules. 1040ez form   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. 1040ez form If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 1040ez form 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. 1040ez form 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 during the year. 1040ez form 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 the year. 1040ez form 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 the year. 1040ez form If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. 1040ez form If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' combined AGI equally between the parents. 1040ez form See Example 6 . 1040ez form   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. 1040ez form Example 1—child lived with parent and grandparent. 1040ez form You and your 3-year-old daughter Jane lived with your mother all year. 1040ez form You are 25 years old, unmarried, and your AGI is $9,000. 1040ez form Your mother's AGI is $15,000. 1040ez form Jane's father did not live with you or your daughter. 1040ez form You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. 1040ez form Jane is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. 1040ez form However, only one of you can claim her. 1040ez form Jane is not a qualifying child of anyone else, including her father. 1040ez form You agree to let your mother claim Jane. 1040ez form This means your mother can claim Jane as a qualifying child for all of the six tax benefits listed earlier, if she qualifies (and if you do not claim Jane as a qualifying child for any of those tax benefits). 1040ez form Example 2—parent has higher AGI than grandparent. 1040ez form The facts are the same as in Example 1 except your AGI is $18,000. 1040ez form Because your mother's AGI is not higher than yours, she cannot claim Jane. 1040ez form Only you can claim Jane. 1040ez form Example 3—two persons claim same child. 1040ez form The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. 1040ez form In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. 1040ez form The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. 1040ez form Example 4—qualifying children split between two persons. 1040ez form The facts are the same as in Example 1 except you also have two other young children who are qualifying children of both you and your mother. 1040ez form Only one of you can claim each child. 1040ez form However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. 1040ez form For example, if you claim one child, your mother can claim the other two. 1040ez form Example 5—taxpayer who is a qualifying child. 1040ez form The facts are the same as in Example 1 except you are only 18 years old and did not provide more than half of your own support for the year. 1040ez form This means you are your mother's qualifying child. 1040ez form If she can claim you as a dependent, then you cannot claim your daughter as a dependent because of the Dependent Taxpayer Test explained earlier. 1040ez form Example 6—child lived with both parents and grandparent. 1040ez form The facts are the same as in Example 1 except you are married to your daughter's father. 1040ez form The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. 1040ez form If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. 1040ez form Even though the AGI on your joint return, $20,000, is more than your mother's AGI of $15,000, for this purpose each parent's AGI can be treated as $10,000, so your mother's $15,000 AGI is treated as higher than the highest AGI of any of the child's parents who can claim the child. 1040ez form Example 7—separated parents. 1040ez form You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. 1040ez form In August and September, your son lived with you. 1040ez form For the rest of the year, your son lived with your husband, the boy's father. 1040ez form Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. 1040ez form At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the rule for children of divorced or separated parents (or parents who live apart) does not apply. 1040ez form You and your husband will file separate returns. 1040ez form Your husband agrees to let you treat your son as a qualifying child. 1040ez form This means, if your husband does not claim your son as a qualifying child, you can claim your son as a qualifying child for the dependency exemption, child tax credit, and exclusion for dependent care benefits (if you qualify for each of those tax benefits). 1040ez form However, you cannot claim head of household filing status because you and your husband did not live apart for the last 6 months of the year. 1040ez form As a result, your filing status is married filing separately, so you cannot claim the earned income credit or the credit for child and dependent care expenses. 1040ez form Example 8—separated parents claim same child. 1040ez form The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. 1040ez form In this case, only your husband will be allowed to treat your son as a qualifying child. 1040ez form This is because, during 2013, the boy lived with him longer than with you. 1040ez form If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 1040ez form If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. 1040ez form In addition, because you and your husband did not live apart for the last 6 months of the year, your husband cannot claim head of household filing status. 1040ez form As a result, his filing status is married filing separately, so he cannot claim the earned income credit or the credit for child and dependent care expenses. 1040ez form Example 9—unmarried parents. 1040ez form You, your 5-year-old son, and your son's father lived together all year. 1040ez form You and your son's father are not married. 1040ez form Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint return tests for both you and his father. 1040ez form Your AGI is $12,000 and your son's father's AGI is $14,000. 1040ez form Your son's father agrees to let you claim the child as a qualifying child. 1040ez form This means you can claim him as a qualifying child for the dependency exemption, child tax credit, head of household filing status, credit for child and dependent care expenses, exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if your son's father does not, in fact, claim your son as a qualifying child for any of those tax benefits). 1040ez form Example 10—unmarried parents claim same child. 1040ez form The facts are the same as in Example 9 except that you and your son's father both claim your son as a qualifying child. 1040ez form In this case, only your son's father will be allowed to treat your son as a qualifying child. 1040ez form This is because his AGI, $14,000, is more than your AGI, $12,000. 1040ez form If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 1040ez form If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the earned income credit, head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. 1040ez form Example 11—child did not live with a parent. 1040ez form You and your 7-year-old niece, your sister's child, lived with your mother all year. 1040ez form You are 25 years old, and your AGI is $9,300. 1040ez form Your mother's AGI is $15,000. 1040ez form Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. 1040ez form Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. 1040ez form However, only your mother can treat her as a qualifying child. 1040ez form This is because your mother's AGI, $15,000, is more than your AGI, $9,300. 1040ez form Applying this special rule to divorced or separated parents (or parents who live apart). 1040ez form   If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. 1040ez form However, the custodial parent, if eligible, or other eligible person can claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. 1040ez form If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules just explained determine which person can treat the child as a qualifying child. 1040ez form Example 1. 1040ez form You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 1040ez form Your AGI is $10,000. 1040ez form Your mother's AGI is $25,000. 1040ez form Your son's father did not live with you or your son. 1040ez form Under the rules explained earlier for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for him. 1040ez form Because of this, you cannot claim an exemption or the child tax credit for your son. 1040ez form However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. 1040ez form You and your mother did not have any child care expenses or dependent care benefits, so neither of you can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits. 1040ez form But the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. 1040ez form (Note: The support test does not apply for the earned income credit. 1040ez form ) However, you agree to let your mother claim your son. 1040ez form This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. 1040ez form (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. 1040ez form ) Example 2. 1040ez form The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. 1040ez form Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 1040ez form Example 3. 1040ez form The facts are the same as in Example 1 except you and your mother both claim your son as a qualifying child for the earned income credit. 1040ez form Your mother also claims him as a qualifying child for head of household filing status. 1040ez form You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. 1040ez form The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. 1040ez form Qualifying Relative Four tests must be met for a person to be your qualifying relative. 1040ez form The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. 1040ez form Age. 1040ez form   Unlike a qualifying child, a qualifying relative can be any age. 1040ez form There is no age test for a qualifying relative. 1040ez form Kidnapped child. 1040ez form   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. 1040ez form See Publication 501 for details. 1040ez form Not a Qualifying Child Test A child is not your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. 1040ez form Example 1. 1040ez form Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. 1040ez form She is not your qualifying relative. 1040ez form Example 2. 1040ez form Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. 1040ez form He is not your qualifying relative. 1040ez form Example 3. 1040ez form Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. 1040ez form He may be your qualifying relative if the gross income test and the support test are met. 1040ez form Example 4. 1040ez form Your 13-year-old grandson lived with his mother for 3 months, with his uncle for 4 months, and with you for 5 months during the year. 1040ez form He is not your qualifying child because he does not meet the residency test. 1040ez form He may be your qualifying relative if the gross income test and the support test are met. 1040ez form Child of person not required to file a return. 1040ez form   A child is not the qualifying child of any other taxpayer and so may qualify as your qualifying relative if the child's parent (or other person for whom the child is defined as a qualifying child) is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. 1040ez form Example 1—return not required. 1040ez form You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. 1040ez form Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 1040ez form Both your friend and her child are your qualifying relatives if the support test is met. 1040ez form Example 2—return filed to claim refund. 1040ez form The facts are the same as in Example 1 except your friend had wages of $1,500 during the year and had income tax withheld from her wages. 1040ez form She files a return only to get a refund of the income tax withheld and does not claim the earned income credit or any other tax credits or deductions. 1040ez form Both your friend and her child are your qualifying relatives if the support test is met. 1040ez form Example 3—earned income credit claimed. 1040ez form The facts are the same as in Example 2 except your friend had wages of $8,000 during the year and claimed the earned income credit on her return. 1040ez form Your friend's child is the qualifying child of another taxpayer (your friend), so you cannot claim your friend's child as your qualifying relative. 1040ez form Child in Canada or Mexico. 1040ez form   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. 1040ez form If the child does not live with you, the child does not meet the residency test to be your qualifying child. 1040ez form However, the child may still be your qualifying relative. 1040ez form If the persons the child does live with are not U. 1040ez form S. 1040ez form citizens and have no U. 1040ez form S. 1040ez form gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. 1040ez form If the child is not the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. 1040ez form   You cannot claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U. 1040ez form S. 1040ez form citizen, U. 1040ez form S. 1040ez form resident alien, or U. 1040ez form S. 1040ez form national. 1040ez form There is an exception for certain adopted children who lived with you all year. 1040ez form See Citizen or Resident Test , earlier. 1040ez form Example. 1040ez form You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. 1040ez form You are single and live in the United States. 1040ez form Your mother is not a U. 1040ez form S. 1040ez form citizen and has no U. 1040ez form S. 1040ez form income, so she is not a “taxpayer. 1040ez form ” Your children are not your qualifying children because they do not meet the residency test. 1040ez form But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. 1040ez form You may also be able to claim your mother as a dependent if the gross income and support tests are met. 1040ez form Member of Household or Relationship Test To meet this test, a person must either: Live with you all year as a member of your household, or Be related to you in one of the ways listed under Relatives who do not have to live with you . 1040ez form If at any time during the year the person was your spouse, that person cannot be your qualifying relative. 1040ez form However, see Personal Exemptions , earlier. 1040ez form Relatives who do not have to live with you. 1040ez form   A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test. 1040ez form Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). 1040ez form (A legally adopted child is considered your child. 1040ez form ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. 1040ez form Your father, mother, grandparent, or other direct ancestor, but not foster parent. 1040ez form Your stepfather or stepmother. 1040ez form A son or daughter of your brother or sister. 1040ez form A son or daughter of your half brother or half sister. 1040ez form A brother or sister of your father or mother. 1040ez form Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. 1040ez form Any of these relationships that were established by marriage are not ended by death or divorce. 1040ez form Example. 1040ez form You and your wife began supporting your wife's father, a widower, in 2006. 1040ez form Your wife died in 2012. 1040ez form Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. 1040ez form You can claim him as a dependent if all other tests are met, including the gross income test and support test. 1040ez form Foster child. 1040ez form   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 1040ez form Joint return. 1040ez form   If you file a joint return, the person can be related to either you or your spouse. 1040ez form Also, the person does not need to be related to the spouse who provides support. 1040ez form   For example, your spouse's uncle who receives more than half of his support from you may be your qualifying relative, even though he does not live with you. 1040ez form However, if you and your spouse file separate returns, your spouse's uncle can be your qualifying relative only if he lives with you all year as a member of your household. 1040ez form Temporary absences. 1040ez form   A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. 1040ez form   If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. 1040ez form Death or birth. 1040ez form   A person who died during the year, but lived with you as a member of your household until death, will meet this test. 1040ez form The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. 1040ez form The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth. 1040ez form   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. 1040ez form Example. 1040ez form Your dependent mother died on January 15. 1040ez form She met the tests to be your qualifying relative. 1040ez form The other tests to claim an exemption for a dependent were also met. 1040ez form You can claim an exemption for her on your return. 1040ez form Local law violated. 1040ez form   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. 1040ez form Example. 1040ez form Your girlfriend lived with you as a member of your household all year. 1040ez form However, your relationship with her violated the laws of the state where you live, because she was married to someone else. 1040ez form Therefore, she does not meet this test and you cannot claim her as a dependent. 1040ez form Adopted child. 1040ez form   An adopted child is always treated as your own child. 1040ez form The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 1040ez form Cousin. 1040ez form   Your cousin meets this test only if he or she lives with you all year as a member of your household. 1040ez form A cousin is a descendant of a brother or sister of your father or mother. 1040ez form Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. 1040ez form Gross income defined. 1040ez form   Gross income is all income in the form of money, property, and services that is not exempt from tax. 1040ez form   In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business. 1040ez form   Gross receipts from rental property are gross income. 1040ez form Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. 1040ez form   Gross income includes a partner's share of the gross (not a share of the net) partnership income. 1040ez form    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. 1040ez form Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses generally are not included in gross income. 1040ez form For more information about scholarships, see chapter 12. 1040ez form   Tax-exempt income, such as certain social security benefits, is not included in gross income. 1040ez form Disabled dependent working at sheltered workshop. 1040ez form   For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year does not include income for services the individual performs at a sheltered workshop. 1040ez form The availability of medical care at the workshop must be the main reason for the individual's presence there. 1040ez form Also, the income must come solely from activities at the workshop that are incident to this medical care. 1040ez form   A “sheltered workshop” is a school that: Provides special instruction or training designed to alleviate the disability of the individual, and Is operated by certain tax-exempt organizations, or by a state, a U. 1040ez form S. 1040ez form possession, a political subdivision of a state or possession, the United States, or the District of Columbia. 1040ez form “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. 1040ez form Support Test (To Be a Qualifying Relative) To meet this test, you generally must provide more than half of a person's total support during the calendar year. 1040ez form However, if two or more persons provide support, but no one person provides more than half of a person's total support, see Multiple Support Agreement , later. 1040ez form How to determine if support test is met. 1040ez form   You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. 1040ez form This includes support the person provided from his or her own funds. 1040ez form   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. 1040ez form Person's own funds not used for support. 1040ez form   A person's own funds are not support unless they are actually spent for support. 1040ez form Example. 1040ez form Your mother received $2,400 in social security benefits and $300 in interest. 1040ez form She paid $2,000 for lodging and $400 for recreation. 1040ez form She put $300 in a savings account. 1040ez form Even though your mother received a total of $2,700 ($2,400 + $300), she spent only $2,400 ($2,000 + $400) for her own support. 1040ez form If you spent more than $2,400 for her support and no other support was received, you have provided more than half of her support. 1040ez form Child's wages used for own support. 1040ez form   You cannot include in your contribution to your child's support any support paid for by the child with the child's own wages, even if you paid the wages. 1040ez form Year support is provided. 1040ez form   The year you provide the support is the year you pay for it, even if you do so with borrowed money that you repay in a later year. 1040ez form   If you use a fiscal year to report your income, you must provide more than half of the dependent's support for the calendar year in which your fiscal year begins. 1040ez form Armed Forces dependency allotments. 1040ez form   The part of the allotment contributed by the government and the part taken out of your military pay are both considered provided by you in figuring whether you provide more than half of the support. 1040ez form If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. 1040ez form Example. 1040ez form You are in the Armed Forces. 1040ez form You authorize an allotment for your widowed mother that she uses to support herself and her sister. 1040ez form If the allotment provides more than half of each person's support, you can take an exemption for each of them, if they otherwise qualify, even though you authorize the allotment only for your mother. 1040ez form Tax-exempt military quarters allowances. 1040ez form   These allowances are treated the same way as dependency allotments in figuring support. 1040ez form The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. 1040ez form Tax-exempt income. 1040ez form   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. 1040ez form Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. 1040ez form Example 1. 1040ez form You provide $4,000 toward your mother's support during the year. 1040ez form She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. 1040ez form She uses all these for her support. 1040ez form You cannot claim an exemption for your mother because the $4,000 you provide is not more than half of her total support of $9,600 ($4,000 + $600 + $4,800 + $200). 1040ez form Example 2. 1040ez form Your niece takes out a student loan of $2,500 a