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2011 Tax Return Turbotax

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2011 Tax Return Turbotax

2011 tax return turbotax Publication 17 - Additional Material Table of Contents Tax Tables Your Rights as a Taxpayer How To Get Tax HelpLow Income Taxpayer Clinics Tax Tables 2013 Tax Table See the instructions for line 44 in the Instructions for Form 1040 to see if you must use the Tax Table below to figure your tax. 2011 tax return turbotax Example. 2011 tax return turbotax Mr. 2011 tax return turbotax and Mrs. 2011 tax return turbotax Brown are filing a joint return. 2011 tax return turbotax Their taxable income on Form 1040, line 43, is $25,300. 2011 tax return turbotax First, they find the $25,300–25,350 taxable income line. 2011 tax return turbotax Next, they find the column for married filing jointly and read down the column. 2011 tax return turbotax The amount shown where the taxable income line and filing status column meet is $2,906. 2011 tax return turbotax This is the tax amount they should enter on Form 1040, line 44. 2011 tax return turbotax If line 43 (taxable income) is— And you are— At least But less than Single Married filing jointly * * This column must also be used by a qualifying widow(er). 2011 tax return turbotax Married filing sepa- rately Head of a house- hold     Your tax is— 0 5 0 0 0 0 5 15 1 1 1 1 15 25 2 2 2 2 25 50 4 4 4 4 50 75 6 6 6 6 75 100 9 9 9 9 100 125 11 11 11 11 125 150 14 14 14 14 150 175 16 16 16 16 175 200 19 19 19 19 200 225 21 21 21 21 225 250 24 24 24 24 250 275 26 26 26 26 275 300 29 29 29 29 300 325 31 31 31 31 325 350 34 34 34 34 350 375 36 36 36 36 375 400 39 39 39 39 400 425 41 41 41 41 425 450 44 44 44 44 450 475 46 46 46 46 475 500 49 49 49 49 500 525 51 51 51 51 525 550 54 54 54 54 550 575 56 56 56 56 575 600 59 59 59 59 600 625 61 61 61 61 625 650 64 64 64 64 650 675 66 66 66 66 675 700 69 69 69 69 700 725 71 71 71 71 725 750 74 74 74 74 750 775 76 76 76 76 775 800 79 79 79 79 800 825 81 81 81 81 825 850 84 84 84 84 850 875 86 86 86 86 875 900 89 89 89 89 900 925 91 91 91 91 925 950 94 94 94 94 950 975 96 96 96 96 975 1,000 99 99 99 99 1,000 1,000 1,025 101 101 101 101 1,025 1,050 104 104 104 104 1,050 1,075 106 106 106 106 1,075 1,100 109 109 109 109 1,100 1,125 111 111 111 111 1,125 1,150 114 114 114 114 1,150 1,175 116 116 116 116 1,175 1,200 119 119 119 119 1,200 1,225 121 121 121 121 1,225 1,250 124 124 124 124 1,250 1,275 126 126 126 126 1,275 1,300 129 129 129 129 1,300 1,325 131 131 131 131 1,325 1,350 134 134 134 134 1,350 1,375 136 136 136 136 1,375 1,400 139 139 139 139 1,400 1,425 141 141 141 141 1,425 1,450 144 144 144 144 1,450 1,475 146 146 146 146 1,475 1,500 149 149 149 149 1,500 1,525 151 151 151 151 1,525 1,550 154 154 154 154 1,550 1,575 156 156 156 156 1,575 1,600 159 159 159 159 1,600 1,625 161 161 161 161 1,625 1,650 164 164 164 164 1,650 1,675 166 166 166 166 1,675 1,700 169 169 169 169 1,700 1,725 171 171 171 171 1,725 1,750 174 174 174 174 1,750 1,775 176 176 176 176 1,775 1,800 179 179 179 179 1,800 1,825 181 181 181 181 1,825 1,850 184 184 184 184 1,850 1,875 186 186 186 186 1,875 1,900 189 189 189 189 1,900 1,925 191 191 191 191 1,925 1,950 194 194 194 194 1,950 1,975 196 196 196 196 1,975 2,000 199 199 199 199 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 82,300 82,350 16,510 12,439 16,784 15,084 82,350 82,400 16,523 12,451 16,798 15,096 82,400 82,450 16,535 12,464 16,812 15,109 82,450 82,500 16,548 12,476 16,826 15,121 82,500 82,550 16,560 12,489 16,840 15,134 82,550 82,600 16,573 12,501 16,854 15,146 82,600 82,650 16,585 12,514 16,868 15,159 82,650 82,700 16,598 12,526 16,882 15,171 82,700 82,750 16,610 12,539 16,896 15,184 82,750 82,800 16,623 12,551 16,910 15
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The 2011 Tax Return Turbotax

2011 tax return turbotax Publication 936 - Main Content Table of Contents Part I. 2011 tax return turbotax Home Mortgage InterestSecured Debt Qualified Home Special Situations Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement How To Report Special Rule for Tenant-Stockholders in Cooperative Housing Corporations Part II. 2011 tax return turbotax Limits on Home Mortgage Interest DeductionHome Acquisition Debt Home Equity Debt Grandfathered Debt Table 1 Instructions How To Get Tax HelpLow Income Taxpayer Clinics Part I. 2011 tax return turbotax Home Mortgage Interest This part explains what you can deduct as home mortgage interest. 2011 tax return turbotax It includes discussions on points, mortgage insurance premiums, and how to report deductible interest on your tax return. 2011 tax return turbotax Generally, home mortgage interest is any interest you pay on a loan secured by your home (main home or a second home). 2011 tax return turbotax The loan may be a mortgage to buy your home, a second mortgage, a line of credit, or a home equity loan. 2011 tax return turbotax You can deduct home mortgage interest if all the following conditions are met. 2011 tax return turbotax You file Form 1040 and itemize deductions on Schedule A (Form 1040). 2011 tax return turbotax The mortgage is a secured debt on a qualified home in which you have an ownership interest. 2011 tax return turbotax Secured Debt and Qualified Home are explained later. 2011 tax return turbotax  Both you and the lender must intend that the loan be repaid. 2011 tax return turbotax Fully deductible interest. 2011 tax return turbotax   In most cases, you can deduct all of your home mortgage interest. 2011 tax return turbotax How much you can deduct depends on the date of the mortgage, the amount of the mortgage, and how you use the mortgage proceeds. 2011 tax return turbotax   If all of your mortgages fit into one or more of the following three categories at all times during the year, you can deduct all of the interest on those mortgages. 2011 tax return turbotax (If any one mortgage fits into more than one category, add the debt that fits in each category to your other debt in the same category. 2011 tax return turbotax ) If one or more of your mortgages does not fit into any of these categories, use Part II of this publication to figure the amount of interest you can deduct. 2011 tax return turbotax   The three categories are as follows. 2011 tax return turbotax Mortgages you took out on or before October 13, 1987 (called grandfathered debt). 2011 tax return turbotax Mortgages you took out after October 13, 1987, to buy, build, or improve your home (called home acquisition debt), but only if throughout 2013 these mortgages plus any grandfathered debt totaled $1 million or less ($500,000 or less if married filing separately). 2011 tax return turbotax Mortgages you took out after October 13, 1987, other than to buy, build, or improve your home (called home equity debt), but only if throughout 2013 these mortgages totaled $100,000 or less ($50,000 or less if married filing separately) and totaled no more than the fair market value of your home reduced by (1) and (2). 2011 tax return turbotax The dollar limits for the second and third categories apply to the combined mortgages on your main home and second home. 2011 tax return turbotax   See Part II for more detailed definitions of grandfathered, home acquisition, and home equity debt. 2011 tax return turbotax    You can use Figure A to check whether your home mortgage interest is fully deductible. 2011 tax return turbotax This image is too large to be displayed in the current screen. 2011 tax return turbotax Please click the link to view the image. 2011 tax return turbotax Figure A. 2011 tax return turbotax Is My Home Mortgage Interest Fully Deductible? Secured Debt You can deduct your home mortgage interest only if your mortgage is a secured debt. 2011 tax return turbotax A secured debt is one in which you sign an instrument (such as a mortgage, deed of trust, or land contract) that: Makes your ownership in a qualified home security for payment of the debt, Provides, in case of default, that your home could satisfy the debt, and Is recorded or is otherwise perfected under any state or local law that applies. 2011 tax return turbotax In other words, your mortgage is a secured debt if you put your home up as collateral to protect the interests of the lender. 2011 tax return turbotax If you cannot pay the debt, your home can then serve as payment to the lender to satisfy (pay) the debt. 2011 tax return turbotax In this publication, mortgage will refer to secured debt. 2011 tax return turbotax Debt not secured by home. 2011 tax return turbotax   A debt is not secured by your home if it is secured solely because of a lien on your general assets or if it is a security interest that attaches to the property without your consent (such as a mechanic's lien or judgment lien). 2011 tax return turbotax   A debt is not secured by your home if it once was, but is no longer secured by your home. 2011 tax return turbotax Wraparound mortgage. 2011 tax return turbotax   This is not a secured debt unless it is recorded or otherwise perfected under state law. 2011 tax return turbotax Example. 2011 tax return turbotax Beth owns a home subject to a mortgage of $40,000. 2011 tax return turbotax She sells the home for $100,000 to John, who takes it subject to the $40,000 mortgage. 2011 tax return turbotax Beth continues to make the payments on the $40,000 note. 2011 tax return turbotax John pays $10,000 down and gives Beth a $90,000 note secured by a wraparound mortgage on the home. 2011 tax return turbotax Beth does not record or otherwise perfect the $90,000 mortgage under the state law that applies. 2011 tax return turbotax Therefore, the mortgage is not a secured debt and John cannot deduct any of the interest he pays on it as home mortgage interest. 2011 tax return turbotax Choice to treat the debt as not secured by your home. 2011 tax return turbotax   You can choose to treat any debt secured by your qualified home as not secured by the home. 2011 tax return turbotax This treatment begins with the tax year for which you make the choice and continues for all later tax years. 2011 tax return turbotax You can revoke your choice only with the consent of the Internal Revenue Service (IRS). 2011 tax return turbotax   You may want to treat a debt as not secured by your home if the interest on that debt is fully deductible (for example, as a business expense) whether or not it qualifies as home mortgage interest. 2011 tax return turbotax This may allow you, if the limits in Part II apply, more of a deduction for interest on other debts that are deductible only as home mortgage interest. 2011 tax return turbotax Cooperative apartment owner. 2011 tax return turbotax   If you own stock in a cooperative housing corporation, see the Special Rule for Tenant-Stockholders in Cooperative Housing Corporations , near the end of this Part I. 2011 tax return turbotax Qualified Home For you to take a home mortgage interest deduction, your debt must be secured by a qualified home. 2011 tax return turbotax This means your main home or your second home. 2011 tax return turbotax A home includes a house, condominium, cooperative, mobile home, house trailer, boat, or similar property that has sleeping, cooking, and toilet facilities. 2011 tax return turbotax The interest you pay on a mortgage on a home other than your main or second home may be deductible if the proceeds of the loan were used for business, investment, or other deductible purposes. 2011 tax return turbotax Otherwise, it is considered personal interest and is not deductible. 2011 tax return turbotax Main home. 2011 tax return turbotax   You can have only one main home at any one time. 2011 tax return turbotax This is the home where you ordinarily live most of the time. 2011 tax return turbotax Second home. 2011 tax return turbotax   A second home is a home that you choose to treat as your second home. 2011 tax return turbotax Second home not rented out. 2011 tax return turbotax   If you have a second home that you do not hold out for rent or resale to others at any time during the year, you can treat it as a qualified home. 2011 tax return turbotax You do not have to use the home during the year. 2011 tax return turbotax Second home rented out. 2011 tax return turbotax   If you have a second home and rent it out part of the year, you also must use it as a home during the year for it to be a qualified home. 2011 tax return turbotax You must use this home more than 14 days or more than 10% of the number of days during the year that the home is rented at a fair rental, whichever is longer. 2011 tax return turbotax If you do not use the home long enough, it is considered rental property and not a second home. 2011 tax return turbotax For information on residential rental property, see Publication 527. 2011 tax return turbotax More than one second home. 2011 tax return turbotax   If you have more than one second home, you can treat only one as the qualified second home during any year. 2011 tax return turbotax However, you can change the home you treat as a second home during the year in the following situations. 2011 tax return turbotax If you get a new home during the year, you can choose to treat the new home as your second home as of the day you buy it. 2011 tax return turbotax If your main home no longer qualifies as your main home, you can choose to treat it as your second home as of the day you stop using it as your main home. 2011 tax return turbotax If your second home is sold during the year or becomes your main home, you can choose a new second home as of the day you sell the old one or begin using it as your main home. 2011 tax return turbotax Divided use of your home. 2011 tax return turbotax   The only part of your home that is considered a qualified home is the part you use for residential living. 2011 tax return turbotax If you use part of your home for other than residential living, such as a home office, you must allocate the use of your home. 2011 tax return turbotax You must then divide both the cost and fair market value of your home between the part that is a qualified home and the part that is not. 2011 tax return turbotax Dividing the cost may affect the amount of your home acquisition debt, which is limited to the cost of your home plus the cost of any improvements. 2011 tax return turbotax (See Home Acquisition Debt in Part II. 2011 tax return turbotax ) Dividing the fair market value may affect your home equity debt limit, also explained in Part II . 2011 tax return turbotax Renting out part of home. 2011 tax return turbotax   If you rent out part of a qualified home to another person (tenant), you can treat the rented part as being used by you for residential living only if all of the following conditions apply. 2011 tax return turbotax The rented part of your home is used by the tenant primarily for residential living. 2011 tax return turbotax The rented part of your home is not a self-contained residential unit having separate sleeping, cooking, and toilet facilities. 2011 tax return turbotax You do not rent (directly or by sublease) the same or different parts of your home to more than two tenants at any time during the tax year. 2011 tax return turbotax If two persons (and dependents of either) share the same sleeping quarters, they are treated as one tenant. 2011 tax return turbotax Office in home. 2011 tax return turbotax   If you have an office in your home that you use in your business, see Publication 587, Business Use of Your Home. 2011 tax return turbotax It explains how to figure your deduction for the business use of your home, which includes the business part of your home mortgage interest. 2011 tax return turbotax Home under construction. 2011 tax return turbotax   You can treat a home under construction as a qualified home for a period of up to 24 months, but only if it becomes your qualified home at the time it is ready for occupancy. 2011 tax return turbotax   The 24-month period can start any time on or after the day construction begins. 2011 tax return turbotax Home destroyed. 2011 tax return turbotax   You may be able to continue treating your home as a qualified home even after it is destroyed in a fire, storm, tornado, earthquake, or other casualty. 2011 tax return turbotax This means you can continue to deduct the interest you pay on your home mortgage, subject to the limits described in this publication. 2011 tax return turbotax   You can continue treating a destroyed home as a qualified home if, within a reasonable period of time after the home is destroyed, you: Rebuild the destroyed home and move into it, or Sell the land on which the home was located. 2011 tax return turbotax   This rule applies to your main home and to a second home that you treat as a qualified home. 2011 tax return turbotax Time-sharing arrangements. 2011 tax return turbotax   You can treat a home you own under a time-sharing plan as a qualified home if it meets all the requirements. 2011 tax return turbotax A time-sharing plan is an arrangement between two or more people that limits each person's interest in the home or right to use it to a certain part of the year. 2011 tax return turbotax Rental of time-share. 2011 tax return turbotax   If you rent out your time-share, it qualifies as a second home only if you also use it as a home during the year. 2011 tax return turbotax See Second home rented out , earlier, for the use requirement. 2011 tax return turbotax To know whether you meet that requirement, count your days of use and rental of the home only during the time you have a right to use it or to receive any benefits from the rental of it. 2011 tax return turbotax Married taxpayers. 2011 tax return turbotax   If you are married and file a joint return, your qualified home(s) can be owned either jointly or by only one spouse. 2011 tax return turbotax Separate returns. 2011 tax return turbotax   If you are married filing separately and you and your spouse own more than one home, you can each take into account only one home as a qualified home. 2011 tax return turbotax However, if you both consent in writing, then one spouse can take both the main home and a second home into account. 2011 tax return turbotax Special Situations This section describes certain items that can be included as home mortgage interest and others that cannot. 2011 tax return turbotax It also describes certain special situations that may affect your deduction. 2011 tax return turbotax Late payment charge on mortgage payment. 2011 tax return turbotax   You can deduct as home mortgage interest a late payment charge if it was not for a specific service performed in connection with your mortgage loan. 2011 tax return turbotax Mortgage prepayment penalty. 2011 tax return turbotax   If you pay off your home mortgage early, you may have to pay a penalty. 2011 tax return turbotax You can deduct that penalty as home mortgage interest provided the penalty is not for a specific service performed or cost incurred in connection with your mortgage loan. 2011 tax return turbotax Sale of home. 2011 tax return turbotax   If you sell your home, you can deduct your home mortgage interest (subject to any limits that apply) paid up to, but not including, the date of the sale. 2011 tax return turbotax Example. 2011 tax return turbotax John and Peggy Harris sold their home on May 7. 2011 tax return turbotax Through April 30, they made home mortgage interest payments of $1,220. 2011 tax return turbotax The settlement sheet for the sale of the home showed $50 interest for the 6-day period in May up to, but not including, the date of sale. 2011 tax return turbotax Their mortgage interest deduction is $1,270 ($1,220 + $50). 2011 tax return turbotax Prepaid interest. 2011 tax return turbotax   If you pay interest in advance for a period that goes beyond the end of the tax year, you must spread this interest over the tax years to which it applies. 2011 tax return turbotax You can deduct in each year only the interest that qualifies as home mortgage interest for that year. 2011 tax return turbotax However, there is an exception that applies to points, discussed later. 2011 tax return turbotax Mortgage interest credit. 2011 tax return turbotax    You may be able to claim a mortgage interest credit if you were issued a mortgage credit certificate (MCC) by a state or local government. 2011 tax return turbotax Figure the credit on Form 8396, Mortgage Interest Credit. 2011 tax return turbotax If you take this credit, you must reduce your mortgage interest deduction by the amount of the credit. 2011 tax return turbotax   See Form 8396 and Publication 530 for more information on the mortgage interest credit. 2011 tax return turbotax Ministers' and military housing allowance. 2011 tax return turbotax   If you are a minister or a member of the uniformed services and receive a housing allowance that is not taxable, you can still deduct your home mortgage interest. 2011 tax return turbotax Hardest Hit Fund and Emergency Homeowners' Loan Programs. 2011 tax return turbotax   You can use a special method to compute your deduction for mortgage interest and real estate taxes on your main home if you meet the following two conditions. 2011 tax return turbotax You received assistance under: A State Housing Finance Agency (State HFA) Hardest Hit Fund program in which program payments could be used to pay mortgage interest, or An Emergency Homeowners' Loan Program administered by the Department of Housing and Urban Development (HUD) or a state. 2011 tax return turbotax You meet the rules to deduct all of the mortgage interest on your loan and all of the real estate taxes on your main home. 2011 tax return turbotax If you meet these tests, then you can deduct all of the payments you actually made during the year to your mortgage servicer, the State HFA, or HUD on the home mortgage (including the amount shown on box 3 of Form 1098–MA, Mortgage Assistance Payments), but not more than the sum of the amounts shown on Form 1098, Mortgage Interest Statement, in box 1 (mortgage interest received from payer(s) / borrower(s)), box 4 (mortgage insurance premiums), and box 5 (other information including real property taxes paid). 2011 tax return turbotax However, you are not required to use this special method to compute your deduction for mortgage interest and real estate taxes on your main home. 2011 tax return turbotax Mortgage assistance payments under section 235 of the National Housing Act. 2011 tax return turbotax   If you qualify for mortgage assistance payments for lower-income families under section 235 of the National Housing Act, part or all of the interest on your mortgage may be paid for you. 2011 tax return turbotax You cannot deduct the interest that is paid for you. 2011 tax return turbotax No other effect on taxes. 2011 tax return turbotax   Do not include these mortgage assistance payments in your income. 2011 tax return turbotax Also, do not use these payments to reduce other deductions, such as real estate taxes. 2011 tax return turbotax Divorced or separated individuals. 2011 tax return turbotax   If a divorce or separation agreement requires you or your spouse or former spouse to pay home mortgage interest on a home owned by both of you, the payment of interest may be alimony. 2011 tax return turbotax See the discussion of Payments for jointly-owned home under Alimony in Publication 504, Divorced or Separated Individuals. 2011 tax return turbotax Redeemable ground rents. 2011 tax return turbotax   In some states (such as Maryland), you can buy your home subject to a ground rent. 2011 tax return turbotax A ground rent is an obligation you assume to pay a fixed amount per year on the property. 2011 tax return turbotax Under this arrangement, you are leasing (rather than buying) the land on which your home is located. 2011 tax return turbotax   If you make annual or periodic rental payments on a redeemable ground rent, you can deduct them as mortgage interest. 2011 tax return turbotax   A ground rent is a redeemable ground rent if all of the following are true. 2011 tax return turbotax Your lease, including renewal periods, is for more than 15 years. 2011 tax return turbotax You can freely assign the lease. 2011 tax return turbotax You have a present or future right (under state or local law) to end the lease and buy the lessor's entire interest in the land by paying a specific amount. 2011 tax return turbotax The lessor's interest in the land is primarily a security interest to protect the rental payments to which he or she is entitled. 2011 tax return turbotax   Payments made to end the lease and to buy the lessor's entire interest in the land are not deductible as mortgage interest. 2011 tax return turbotax Nonredeemable ground rents. 2011 tax return turbotax   Payments on a nonredeemable ground rent are not mortgage interest. 2011 tax return turbotax You can deduct them as rent if they are a business expense or if they are for rental property. 2011 tax return turbotax Reverse mortgages. 2011 tax return turbotax   A reverse mortgage is a loan where the lender pays you (in a lump sum, a monthly advance, a line of credit, or a combination of all three) while you continue to live in your home. 2011 tax return turbotax With a reverse mortgage, you retain title to your home. 2011 tax return turbotax Depending on the plan, your reverse mortgage becomes due with interest when you move, sell your home, reach the end of a pre-selected loan period, or die. 2011 tax return turbotax Because reverse mortgages are considered loan advances and not income, the amount you receive is not taxable. 2011 tax return turbotax Any interest (including original issue discount) accrued on a reverse mortgage is not deductible until you actually pay it, which is usually when you pay off the loan in full. 2011 tax return turbotax Your deduction may be limited because a reverse mortgage loan generally is subject to the limit on Home Equity Debt discussed in Part II. 2011 tax return turbotax Rental payments. 2011 tax return turbotax   If you live in a house before final settlement on the purchase, any payments you make for that period are rent and not interest. 2011 tax return turbotax This is true even if the settlement papers call them interest. 2011 tax return turbotax You cannot deduct these payments as home mortgage interest. 2011 tax return turbotax Mortgage proceeds invested in tax-exempt securities. 2011 tax return turbotax   You cannot deduct the home mortgage interest on grandfathered debt or home equity debt if you used the proceeds of the mortgage to buy securities or certificates that produce tax-free income. 2011 tax return turbotax “Grandfathered debt” and “home equity debt” are defined in Part II of this publication. 2011 tax return turbotax Refunds of interest. 2011 tax return turbotax   If you receive a refund of interest in the same tax year you paid it, you must reduce your interest expense by the amount refunded to you. 2011 tax return turbotax If you receive a refund of interest you deducted in an earlier year, you generally must include the refund in income in the year you receive it. 2011 tax return turbotax However, you need to include it only up to the amount of the deduction that reduced your tax in the earlier year. 2011 tax return turbotax This is true whether the interest overcharge was refunded to you or was used to reduce the outstanding principal on your mortgage. 2011 tax return turbotax If you need to include the refund in income, report it on Form 1040, line 21. 2011 tax return turbotax   If you received a refund of interest you overpaid in an earlier year, you generally will receive a Form 1098, Mortgage Interest Statement, showing the refund in box 3. 2011 tax return turbotax For information about Form 1098, see Form 1098, Mortgage Interest Statement , later. 2011 tax return turbotax   For more information on how to treat refunds of interest deducted in earlier years, see Recoveries in Publication 525, Taxable and Nontaxable Income. 2011 tax return turbotax Cooperative apartment owner. 2011 tax return turbotax   If you own a cooperative apartment, you must reduce your home mortgage interest deduction by your share of any cash portion of a patronage dividend that the cooperative receives. 2011 tax return turbotax The patronage dividend is a partial refund to the cooperative housing corporation of mortgage interest it paid in a prior year. 2011 tax return turbotax   If you receive a Form 1098 from the cooperative housing corporation, the form should show only the amount you can deduct. 2011 tax return turbotax Points The term “points” is used to describe certain charges paid, or treated as paid, by a borrower to obtain a home mortgage. 2011 tax return turbotax Points may also be called loan origination fees, maximum loan charges, loan discount, or discount points. 2011 tax return turbotax This image is too large to be displayed in the current screen. 2011 tax return turbotax Please click the link to view the image. 2011 tax return turbotax Figure B. 2011 tax return turbotax Are My Points Fully Deductible This Year? A borrower is treated as paying any points that a home seller pays for the borrower's mortgage. 2011 tax return turbotax See Points paid by the seller , later. 2011 tax return turbotax General Rule You generally cannot deduct the full amount of points in the year paid. 2011 tax return turbotax Because they are prepaid interest, you generally deduct them ratably over the life (term) of the mortgage. 2011 tax return turbotax See Deduction Allowed Ratably , next. 2011 tax return turbotax For exceptions to the general rule, see Deduction Allowed in Year Paid , later. 2011 tax return turbotax Deduction Allowed Ratably If you do not meet the tests listed under Deduction Allowed in Year Paid , later, the loan is not a home improvement loan, or you choose not to deduct your points in full in the year paid, you can deduct the points ratably (equally) over the life of the loan if you meet all the following tests. 2011 tax return turbotax You use the cash method of accounting. 2011 tax return turbotax This means you report income in the year you receive it and deduct expenses in the year you pay them. 2011 tax return turbotax Most individuals use this method. 2011 tax return turbotax Your loan is secured by a home. 2011 tax return turbotax (The home does not need to be your main home. 2011 tax return turbotax ) Your loan period is not more than 30 years. 2011 tax return turbotax If your loan period is more than 10 years, the terms of your loan are the same as other loans offered in your area for the same or longer period. 2011 tax return turbotax Either your loan amount is $250,000 or less, or the number of points is not more than: 4, if your loan period is 15 years or less, or 6, if your loan period is more than 15 years. 2011 tax return turbotax Example. 2011 tax return turbotax You use the cash method of accounting. 2011 tax return turbotax In 2013, you took out a $100,000 loan payable over 20 years. 2011 tax return turbotax The terms of the loan are the same as for other 20-year loans offered in your area. 2011 tax return turbotax You paid $4,800 in points. 2011 tax return turbotax You made 3 monthly payments on the loan in 2013. 2011 tax return turbotax You can deduct $60 [($4,800 ÷ 240 months) x 3 payments] in 2013. 2011 tax return turbotax In 2014, if you make all twelve payments, you will be able to deduct $240 ($20 x 12). 2011 tax return turbotax Deduction Allowed in Year Paid You can fully deduct points in the year paid if you meet all the following tests. 2011 tax return turbotax (You can use Figure B as a quick guide to see whether your points are fully deductible in the year paid. 2011 tax return turbotax ) Your loan is secured by your main home. 2011 tax return turbotax (Your main home is the one you ordinarily live in most of the time. 2011 tax return turbotax ) Paying points is an established business practice in the area where the loan was made. 2011 tax return turbotax The points paid were not more than the points generally charged in that area. 2011 tax return turbotax You use the cash method of accounting. 2011 tax return turbotax This means you report income in the year you receive it and deduct expenses in the year you pay them. 2011 tax return turbotax Most individuals use this method. 2011 tax return turbotax The points were not paid in place of amounts that ordinarily are stated separately on the settlement statement, such as appraisal fees, inspection fees, title fees, attorney fees, and property taxes. 2011 tax return turbotax The funds you provided at or before closing, plus any points the seller paid, were at least as much as the points charged. 2011 tax return turbotax The funds you provided are not required to have been applied to the points. 2011 tax return turbotax They can include a down payment, an escrow deposit, earnest money, and other funds you paid at or before closing for any purpose. 2011 tax return turbotax You cannot have borrowed these funds from your lender or mortgage broker. 2011 tax return turbotax You use your loan to buy or build your main home. 2011 tax return turbotax The points were computed as a percentage of the principal amount of the mortgage. 2011 tax return turbotax The amount is clearly shown on the settlement statement (such as the Settlement Statement, Form HUD-1) as points charged for the mortgage. 2011 tax return turbotax The points may be shown as paid from either your funds or the seller's. 2011 tax return turbotax Note. 2011 tax return turbotax If you meet all of these tests, you can choose to either fully deduct the points in the year paid, or deduct them over the life of the loan. 2011 tax return turbotax Home improvement loan. 2011 tax return turbotax   You can also fully deduct in the year paid points paid on a loan to improve your main home, if tests (1) through (6) are met. 2011 tax return turbotax Second home. 2011 tax return turbotax You cannot fully deduct in the year paid points you pay on loans secured by your second home. 2011 tax return turbotax You can deduct these points only over the life of the loan. 2011 tax return turbotax Refinancing. 2011 tax return turbotax   Generally, points you pay to refinance a mortgage are not deductible in full in the year you pay them. 2011 tax return turbotax This is true even if the new mortgage is secured by your main home. 2011 tax return turbotax   However, if you use part of the refinanced mortgage proceeds to improve your main home and you meet the first 6 tests listed under Deduction Allowed in Year Paid , you can fully deduct the part of the points related to the improvement in the year you paid them with your own funds. 2011 tax return turbotax You can deduct the rest of the points over the life of the loan. 2011 tax return turbotax Example 1. 2011 tax return turbotax In 1998, Bill Fields got a mortgage to buy a home. 2011 tax return turbotax In 2013, Bill refinanced that mortgage with a 15-year $100,000 mortgage loan. 2011 tax return turbotax The mortgage is secured by his home. 2011 tax return turbotax To get the new loan, he had to pay three points ($3,000). 2011 tax return turbotax Two points ($2,000) were for prepaid interest, and one point ($1,000) was charged for services, in place of amounts that ordinarily are stated separately on the settlement statement. 2011 tax return turbotax Bill paid the points out of his private funds, rather than out of the proceeds of the new loan. 2011 tax return turbotax The payment of points is an established practice in the area, and the points charged are not more than the amount generally charged there. 2011 tax return turbotax Bill's first payment on the new loan was due July 1. 2011 tax return turbotax He made six payments on the loan in 2013 and is a cash basis taxpayer. 2011 tax return turbotax Bill used the funds from the new mortgage to repay his existing mortgage. 2011 tax return turbotax Although the new mortgage loan was for Bill's continued ownership of his main home, it was not for the purchase or improvement of that home. 2011 tax return turbotax He cannot deduct all of the points in 2013. 2011 tax return turbotax He can deduct two points ($2,000) ratably over the life of the loan. 2011 tax return turbotax He deducts $67 [($2,000 ÷ 180 months) × 6 payments] of the points in 2013. 2011 tax return turbotax The other point ($1,000) was a fee for services and is not deductible. 2011 tax return turbotax Example 2. 2011 tax return turbotax The facts are the same as in Example 1, except that Bill used $25,000 of the loan proceeds to improve his home and $75,000 to repay his existing mortgage. 2011 tax return turbotax Bill deducts 25% ($25,000 ÷ $100,000) of the points ($2,000) in 2013. 2011 tax return turbotax His deduction is $500 ($2,000 × 25%). 2011 tax return turbotax Bill also deducts the ratable part of the remaining $1,500 ($2,000 − $500) that must be spread over the life of the loan. 2011 tax return turbotax This is $50 [($1,500 ÷ 180 months) × 6 payments] in 2013. 2011 tax return turbotax The total amount Bill deducts in 2013 is $550 ($500 + $50). 2011 tax return turbotax Special Situations This section describes certain special situations that may affect your deduction of points. 2011 tax return turbotax Original issue discount. 2011 tax return turbotax   If you do not qualify to either deduct the points in the year paid or deduct them ratably over the life of the loan, or if you choose not to use either of these methods, the points reduce the issue price of the loan. 2011 tax return turbotax This reduction results in original issue discount, which is discussed in chapter 4 of Publication 535. 2011 tax return turbotax Amounts charged for services. 2011 tax return turbotax    Amounts charged by the lender for specific services connected to the loan are not interest. 2011 tax return turbotax Examples of these charges are: Appraisal fees, Notary fees, and Preparation costs for the mortgage note or deed of trust. 2011 tax return turbotax  You cannot deduct these amounts as points either in the year paid or over the life of the mortgage. 2011 tax return turbotax Points paid by the seller. 2011 tax return turbotax   The term “points” includes loan placement fees that the seller pays to the lender to arrange financing for the buyer. 2011 tax return turbotax Treatment by seller. 2011 tax return turbotax   The seller cannot deduct these fees as interest. 2011 tax return turbotax But they are a selling expense that reduces the amount realized by the seller. 2011 tax return turbotax See Publication 523 for information on selling your home. 2011 tax return turbotax Treatment by buyer. 2011 tax return turbotax   The buyer reduces the basis of the home by the amount of the seller-paid points and treats the points as if he or she had paid them. 2011 tax return turbotax If all the tests under Deduction Allowed in Year Paid , earlier, are met, the buyer can deduct the points in the year paid. 2011 tax return turbotax If any of those tests are not met, the buyer deducts the points over the life of the loan. 2011 tax return turbotax   If you need information about the basis of your home, see Publication 523 or Publication 530. 2011 tax return turbotax Funds provided are less than points. 2011 tax return turbotax   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the funds you provided were less than the points charged to you (test (6)), you can deduct the points in the year paid, up to the amount of funds you provided. 2011 tax return turbotax In addition, you can deduct any points paid by the seller. 2011 tax return turbotax Example 1. 2011 tax return turbotax When you took out a $100,000 mortgage loan to buy your home in December, you were charged one point ($1,000). 2011 tax return turbotax You meet all the tests for deducting points in the year paid, except the only funds you provided were a $750 down payment. 2011 tax return turbotax Of the $1,000 charged for points, you can deduct $750 in the year paid. 2011 tax return turbotax You spread the remaining $250 over the life of the mortgage. 2011 tax return turbotax Example 2. 2011 tax return turbotax The facts are the same as in Example 1, except that the person who sold you your home also paid one point ($1,000) to help you get your mortgage. 2011 tax return turbotax In the year paid, you can deduct $1,750 ($750 of the amount you were charged plus the $1,000 paid by the seller). 2011 tax return turbotax You spread the remaining $250 over the life of the mortgage. 2011 tax return turbotax You must reduce the basis of your home by the $1,000 paid by the seller. 2011 tax return turbotax Excess points. 2011 tax return turbotax   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the points paid were more than generally paid in your area (test (3)), you deduct in the year paid only the points that are generally charged. 2011 tax return turbotax You must spread any additional points over the life of the mortgage. 2011 tax return turbotax Mortgage ending early. 2011 tax return turbotax   If you spread your deduction for points over the life of the mortgage, you can deduct any remaining balance in the year the mortgage ends. 2011 tax return turbotax However, if you refinance the mortgage with the same lender, you cannot deduct any remaining balance of spread points. 2011 tax return turbotax Instead, deduct the remaining balance over the term of the new loan. 2011 tax return turbotax   A mortgage may end early due to a prepayment, refinancing, foreclosure, or similar event. 2011 tax return turbotax Example. 2011 tax return turbotax Dan paid $3,000 in points in 2002 that he had to spread out over the 15-year life of the mortgage. 2011 tax return turbotax He deducts $200 points per year. 2011 tax return turbotax Through 2012, Dan has deducted $2,200 of the points. 2011 tax return turbotax Dan prepaid his mortgage in full in 2013. 2011 tax return turbotax He can deduct the remaining $800 of points in 2013. 2011 tax return turbotax Limits on deduction. 2011 tax return turbotax   You cannot fully deduct points paid on a mortgage that exceeds the limits discussed in Part II . 2011 tax return turbotax See the Table 1 Instructions for line 10. 2011 tax return turbotax Form 1098. 2011 tax return turbotax    The mortgage interest statement you receive should show not only the total interest paid during the year, but also your deductible points paid during the year. 2011 tax return turbotax See Form 1098, Mortgage Interest Statement , later. 2011 tax return turbotax Mortgage Insurance Premiums You can treat amounts you paid during 2013 for qualified mortgage insurance as home mortgage interest. 2011 tax return turbotax The insurance must be in connection with home acquisition debt, and the insurance contract must have been issued after 2006. 2011 tax return turbotax Qualified mortgage insurance. 2011 tax return turbotax   Qualified mortgage insurance is mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006). 2011 tax return turbotax   Mortgage insurance provided by the Department of Veterans Affairs is commonly known as a funding fee. 2011 tax return turbotax If provided by the Rural Housing Service, it is commonly known as a guarantee fee. 2011 tax return turbotax The funding fee and guarantee fee can either be included in the amount of the loan or paid in full at the time of closing. 2011 tax return turbotax These fees can be deducted fully in 2013 if the mortgage insurance contract was issued in 2013. 2011 tax return turbotax Contact the mortgage insurance issuer to determine the deductible amount if it is not reported in box 4 of Form 1098. 2011 tax return turbotax Special rules for prepaid mortgage insurance. 2011 tax return turbotax   Generally, if you paid premiums for qualified mortgage insurance that are properly allocable to periods after the close of the tax year, such premiums are treated as paid in the period to which they are allocated. 2011 tax return turbotax You must allocate the premiums over the shorter of the stated term of the mortgage or 84 months, beginning with the month the insurance was obtained. 2011 tax return turbotax No deduction is allowed for the unamortized balance if the mortgage is satisfied before its term. 2011 tax return turbotax This paragraph does not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service. 2011 tax return turbotax Example. 2011 tax return turbotax Ryan purchased a home in May of 2012 and financed the home with a 15-year mortgage. 2011 tax return turbotax Ryan also prepaid all of the $9,240 in private mortgage insurance required at the time of closing in May. 2011 tax return turbotax Since the $9,240 in private mortgage insurance is allocable to periods after 2012, Ryan must allocate the $9,240 over the shorter of the life of the mortgage or 84 months. 2011 tax return turbotax Ryan's adjusted gross income (AGI) for 2012 is $76,000. 2011 tax return turbotax Ryan can deduct $880 ($9,240 ÷ 84 x 8 months) for qualified mortgage insurance premiums in 2012. 2011 tax return turbotax For 2013, Ryan can deduct $1,320 ($9,240 ÷ 84 x 12 months) if his AGI is $100,000 or less. 2011 tax return turbotax In this example, the mortgage insurance premiums are allocated over 84 months, which is shorter than the life of the mortgage of 15 years (180 months). 2011 tax return turbotax Limit on deduction. 2011 tax return turbotax   If your adjusted gross income on Form 1040, line 38, is more than $100,000 ($50,000 if your filing status is married filing separately), the amount of your mortgage insurance premiums that are otherwise deductible is reduced and may be eliminated. 2011 tax return turbotax See Line 13 in the instructions for Schedule A (Form 1040) and complete the Mortgage Insurance Premiums Deduction Worksheet to figure the amount you can deduct. 2011 tax return turbotax If your adjusted gross income is more than $109,000 ($54,500 if married filing separately), you cannot deduct your mortgage insurance premiums. 2011 tax return turbotax Form 1098. 2011 tax return turbotax   The mortgage interest statement you receive should show not only the total interest paid during the year, but also your mortgage insurance premiums paid during the year, which may qualify to be treated as deductible mortgage interest. 2011 tax return turbotax See Form 1098, Mortgage Interest Statement, next. 2011 tax return turbotax Form 1098, Mortgage Interest Statement If you paid $600 or more of mortgage interest (including certain points and mortgage insurance premiums) during the year on any one mortgage, you generally will receive a Form 1098 or a similar statement from the mortgage holder. 2011 tax return turbotax You will receive the statement if you pay interest to a person (including a financial institution or cooperative housing corporation) in the course of that person's trade or business. 2011 tax return turbotax A governmental unit is a person for purposes of furnishing the statement. 2011 tax return turbotax The statement for each year should be sent to you by January 31 of the following year. 2011 tax return turbotax A copy of this form will also be sent to the IRS. 2011 tax return turbotax The statement will show the total interest you paid during the year, any mortgage insurance premiums you paid, and if you purchased a main home during the year, it also will show the deductible points paid during the year, including seller-paid points. 2011 tax return turbotax However, it should not show any interest that was paid for you by a government agency. 2011 tax return turbotax As a general rule, Form 1098 will include only points that you can fully deduct in the year paid. 2011 tax return turbotax However, certain points not included on Form 1098 also may be deductible, either in the year paid or over the life of the loan. 2011 tax return turbotax See the earlier discussion of Points to determine whether you can deduct points not shown on Form 1098. 2011 tax return turbotax Prepaid interest on Form 1098. 2011 tax return turbotax   If you prepaid interest in 2013 that accrued in full by January 15, 2014, this prepaid interest may be included in box 1 of Form 1098. 2011 tax return turbotax However, you cannot deduct the prepaid amount for January 2014 in 2013. 2011 tax return turbotax (See Prepaid interest , earlier. 2011 tax return turbotax ) You will have to figure the interest that accrued for 2014 and subtract it from the amount in box 1. 2011 tax return turbotax You will include the interest for January 2014 with other interest you pay for 2014. 2011 tax return turbotax Refunded interest. 2011 tax return turbotax   If you received a refund of mortgage interest you overpaid in an earlier year, you generally will receive a Form 1098 showing the refund in box 3. 2011 tax return turbotax See Refunds of interest , earlier. 2011 tax return turbotax Mortgage insurance premiums. 2011 tax return turbotax   The amount of mortgage insurance premiums you paid during 2013 may be shown in Box 4 of Form 1098. 2011 tax return turbotax See Mortgage Insurance Premiums , earlier. 2011 tax return turbotax How To Report Deduct the home mortgage interest and points reported to you on Form 1098 on Schedule A (Form 1040), line 10. 2011 tax return turbotax If you paid more deductible interest to the financial institution than the amount shown on Form 1098, show the larger deductible amount on line 10. 2011 tax return turbotax Attach a statement explaining the difference and print “See attached” next to line 10. 2011 tax return turbotax Deduct home mortgage interest that was not reported to you on Form 1098 on Schedule A (Form 1040), line 11. 2011 tax return turbotax If you paid home mortgage interest to the person from whom you bought your home, show that person's name, address, and taxpayer identification number (TIN) on the dotted lines next to line 11. 2011 tax return turbotax The seller must give you this number and you must give the seller your TIN. 2011 tax return turbotax A Form W-9, Request for Taxpayer Identification Number and Certification, can be used for this purpose. 2011 tax return turbotax Failure to meet any of these requirements may result in a $50 penalty for each failure. 2011 tax return turbotax The TIN can be either a social security number, an individual taxpayer identification number (issued by the Internal Revenue Service), or an employer identification number. 2011 tax return turbotax If you can take a deduction for points that were not reported to you on Form 1098, deduct those points on Schedule A (Form 1040), line 12. 2011 tax return turbotax Deduct mortgage insurance premiums on Schedule A (Form 1040), line 13. 2011 tax return turbotax More than one borrower. 2011 tax return turbotax   If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was for your home, and the other person received a Form 1098 showing the interest that was paid during the year, attach a statement to your return explaining this. 2011 tax return turbotax Show how much of the interest each of you paid, and give the name and address of the person who received the form. 2011 tax return turbotax Deduct your share of the interest on Schedule A (Form 1040), line 11, and print “See attached” next to the line. 2011 tax return turbotax Also, deduct your share of any qualified mortgage insurance premiums on Schedule A (Form 1040), line 13. 2011 tax return turbotax   Similarly, if you are the payer of record on a mortgage on which there are other borrowers entitled to a deduction for the interest shown on the Form 1098 you received, deduct only your share of the interest on Schedule A (Form 1040), line 10. 2011 tax return turbotax Let each of the other borrowers know what his or her share is. 2011 tax return turbotax Mortgage proceeds used for business or investment. 2011 tax return turbotax   If your home mortgage interest deduction is limited under the rules explained in Part II , but all or part of the mortgage proceeds were used for business, investment, or other deductible activities, see Table 2 near the end of this publication. 2011 tax return turbotax It shows where to deduct the part of your excess interest that is for those activities. 2011 tax return turbotax The Table 1 Instructions for line 13 in Part II explain how to divide the excess interest among the activities for which the mortgage proceeds were used. 2011 tax return turbotax Special Rule for Tenant-Stockholders in Cooperative Housing Corporations A qualified home includes stock in a cooperative housing corporation owned by a tenant-stockholder. 2011 tax return turbotax This applies only if the tenant-stockholder is entitled to live in the house or apartment because of owning stock in the cooperative. 2011 tax return turbotax Cooperative housing corporation. 2011 tax return turbotax   This is a corporation that meets all of the following conditions. 2011 tax return turbotax Has only one class of stock outstanding, Has no stockholders other than those who own the stock that can live in a house, apartment, or house trailer owned or leased by the corporation, Has no stockholders who can receive any distribution out of capital other than on a liquidation of the corporation, and Meets at least one of the following requirements. 2011 tax return turbotax Receives at least 80% of its gross income for the year in which the mortgage interest is paid or incurred from tenant-stockholders. 2011 tax return turbotax For this purpose, gross income is all income received during the entire year, including amounts received before the corporation changed to cooperative ownership. 2011 tax return turbotax At all times during the year, at least 80% of the total square footage of the corporation's property is used or available for use by the tenant-stockholders for residential or residential-related use. 2011 tax return turbotax At least 90% of the corporation's expenditures paid or incurred during the year are for the acquisition, construction, management, maintenance, or care of corporate property for the benefit of the tenant-stockholders. 2011 tax return turbotax Stock used to secure debt. 2011 tax return turbotax   In some cases, you cannot use your cooperative housing stock to secure a debt because of either: Restrictions under local or state law, or Restrictions in the cooperative agreement (other than restrictions in which the main purpose is to permit the tenant- stockholder to treat unsecured debt as secured debt). 2011 tax return turbotax However, you can treat a debt as secured by the stock to the extent that the proceeds are used to buy the stock under the allocation of interest rules. 2011 tax return turbotax See chapter 4 of Publication 535 for details on these rules. 2011 tax return turbotax Figuring deductible home mortgage interest. 2011 tax return turbotax   Generally, if you are a tenant-stockholder, you can deduct payments you make for your share of the interest paid or incurred by the cooperative. 2011 tax return turbotax The interest must be on a debt to buy, build, change, improve, or maintain the cooperative's housing, or on a debt to buy the land. 2011 tax return turbotax   Figure your share of this interest by multiplying the total by the following fraction. 2011 tax return turbotax      Your shares of stock in the cooperative   The total shares of stock in the cooperative Limits on deduction. 2011 tax return turbotax   To figure how the limits discussed in Part II apply to you, treat your share of the cooperative's debt as debt incurred by you. 2011 tax return turbotax The cooperative should determine your share of its grandfathered debt, its home acquisition debt, and its home equity debt. 2011 tax return turbotax (Your share of each of these types of debt is equal to the average balance of each debt multiplied by the fraction just given. 2011 tax return turbotax ) After your share of the average balance of each type of debt is determined, you include it with the average balance of that type of debt secured by your stock. 2011 tax return turbotax Form 1098. 2011 tax return turbotax    The cooperative should give you a Form 1098 showing your share of the interest. 2011 tax return turbotax Use the rules in this publication to determine your deductible mortgage interest. 2011 tax return turbotax Part II. 2011 tax return turbotax Limits on Home Mortgage Interest Deduction This part of the publication discusses the limits on deductible home mortgage interest. 2011 tax return turbotax These limits apply to your home mortgage interest expense if you have a home mortgage that does not fit into any of the three categories listed at the beginning of Part I under Fully deductible interest . 2011 tax return turbotax Your home mortgage interest deduction is limited to the interest on the part of your home mortgage debt that is not more than your qualified loan limit. 2011 tax return turbotax This is the part of your home mortgage debt that is grandfathered debt or that is not more than the limits for home acquisition debt and home equity debt. 2011 tax return turbotax Table 1 can help you figure your qualified loan limit and your deductible home mortgage interest. 2011 tax return turbotax Home Acquisition Debt Home acquisition debt is a mortgage you took out after October 13, 1987, to buy, build, or substantially improve a qualified home (your main or second home). 2011 tax return turbotax It also must be secured by that home. 2011 tax return turbotax If the amount of your mortgage is more than the cost of the home plus the cost of any substantial improvements, only the debt that is not more than the cost of the home plus improvements qualifies as home acquisition debt. 2011 tax return turbotax The additional debt may qualify as home equity debt (discussed later). 2011 tax return turbotax Home acquisition debt limit. 2011 tax return turbotax   The total amount you can treat as home acquisition debt at any time on your main home and second home cannot be more than $1 million ($500,000 if married filing separately). 2011 tax return turbotax This limit is reduced (but not below zero) by the amount of your grandfathered debt (discussed later). 2011 tax return turbotax Debt over this limit may qualify as home equity debt (also discussed later). 2011 tax return turbotax Refinanced home acquisition debt. 2011 tax return turbotax   Any secured debt you use to refinance home acquisition debt is treated as home acquisition debt. 2011 tax return turbotax However, the new debt will qualify as home acquisition debt only up to the amount of the balance of the old mortgage principal just before the refinancing. 2011 tax return turbotax Any additional debt not used to buy, build, or substantially improve a qualified home is not home acquisition debt, but may qualify as home equity debt (discussed later). 2011 tax return turbotax Mortgage that qualifies later. 2011 tax return turbotax   A mortgage that does not qualify as home acquisition debt because it does not meet all the requirements may qualify at a later time. 2011 tax return turbotax For example, a debt that you use to buy your home may not qualify as home acquisition debt because it is not secured by the home. 2011 tax return turbotax However, if the debt is later secured by the home, it may qualify as home acquisition debt after that time. 2011 tax return turbotax Similarly, a debt that you use to buy property may not qualify because the property is not a qualified home. 2011 tax return turbotax However, if the property later becomes a qualified home, the debt may qualify after that time. 2011 tax return turbotax Mortgage treated as used to buy, build, or improve home. 2011 tax return turbotax   A mortgage secured by a qualified home may be treated as home acquisition debt, even if you do not actually use the proceeds to buy, build, or substantially improve the home. 2011 tax return turbotax This applies in the following situations. 2011 tax return turbotax You buy your home within 90 days before or after the date you take out the mortgage. 2011 tax return turbotax The home acquisition debt is limited to the home's cost, plus the cost of any substantial improvements within the limit described below in (2) or (3). 2011 tax return turbotax (See Example 1 later. 2011 tax return turbotax ) You build or improve your home and take out the mortgage before the work is completed. 2011 tax return turbotax The home acquisition debt is limited to the amount of the expenses incurred within 24 months before the date of the mortgage. 2011 tax return turbotax You build or improve your home and take out the mortgage within 90 days after the work is completed. 2011 tax return turbotax The home acquisition debt is limited to the amount of the expenses incurred within the period beginning 24 months before the work is completed and ending on the date of the mortgage. 2011 tax return turbotax (See Example 2 later. 2011 tax return turbotax ) Example 1. 2011 tax return turbotax You bought your main home on June 3 for $175,000. 2011 tax return turbotax You paid for the home with cash you got from the sale of your old home. 2011 tax return turbotax On July 15, you took out a mortgage of $150,000 secured by your main home. 2011 tax return turbotax You used the $150,000 to invest in stocks. 2011 tax return turbotax You can treat the mortgage as taken out to buy your home because you bought the home within 90 days before you took out the mortgage. 2011 tax return turbotax The entire mortgage qualifies as home acquisition debt because it was not more than the home's cost. 2011 tax return turbotax Example 2. 2011 tax return turbotax On January 31, John began building a home on the lot that he owned. 2011 tax return turbotax He used $45,000 of his personal funds to build the home. 2011 tax return turbotax The home was completed on October 31. 2011 tax return turbotax On November 21, John took out a $36,000 mortgage that was secured by the home. 2011 tax return turbotax The mortgage can be treated as used to build the home because it was taken out within 90 days after the home was completed. 2011 tax return turbotax The entire mortgage qualifies as home acquisition debt because it was not more than the expenses incurred within the period beginning 24 months before the home was completed. 2011 tax return turbotax This is illustrated by Figure C. 2011 tax return turbotax   Please click here for the text description of the image. 2011 tax return turbotax Figure C. 2011 tax return turbotax John's example Date of the mortgage. 2011 tax return turbotax   The date you take out your mortgage is the day the loan proceeds are disbursed. 2011 tax return turbotax This is generally the closing date. 2011 tax return turbotax You can treat the day you apply in writing for your mortgage as the date you take it out. 2011 tax return turbotax However, this applies only if you receive the loan proceeds within a reasonable time (such as within 30 days) after your application is approved. 2011 tax return turbotax If a timely application you make is rejected, a reasonable additional time will be allowed to make a new application. 2011 tax return turbotax Cost of home or improvements. 2011 tax return turbotax   To determine your cost, include amounts paid to acquire any interest in a qualified home or to substantially improve the home. 2011 tax return turbotax   The cost of building or substantially improving a qualified home includes the costs to acquire real property and building materials, fees for architects and design plans, and required building permits. 2011 tax return turbotax Substantial improvement. 2011 tax return turbotax   An improvement is substantial if it: Adds to the value of your home, Prolongs your home's useful life, or Adapts your home to new uses. 2011 tax return turbotax    Repairs that maintain your home in good condition, such as repainting your home, are not substantial improvements. 2011 tax return turbotax However, if you paint your home as part of a renovation that substantially improves your qualified home, you can include the painting costs in the cost of the improvements. 2011 tax return turbotax Acquiring an interest in a home because of a divorce. 2011 tax return turbotax   If you incur debt to acquire the interest of a spouse or former spouse in a home, because of a divorce or legal separation, you can treat that debt as home acquisition debt. 2011 tax return turbotax Part of home not a qualified home. 2011 tax return turbotax    To figure your home acquisition debt, you must divide the cost of your home and improvements between the part of your home that is a qualified home and any part that is not a qualified home. 2011 tax return turbotax See Divided use of your home under Qualified Home in Part I. 2011 tax return turbotax Home Equity Debt If you took out a loan for reasons other than to buy, build, or substantially improve your home, it may qualify as home equity debt. 2011 tax return turbotax In addition, debt you incurred to buy, build, or substantially improve your home, to the extent it is more than the home acquisition debt limit (discussed earlier), may qualify as home equity debt. 2011 tax return turbotax Home equity debt is a mortgage you took out after October 13, 1987, that: Does not qualify as home acquisition debt or as grandfathered debt, and Is secured by your qualified home. 2011 tax return turbotax Example. 2011 tax return turbotax You bought your home for cash 10 years ago. 2011 tax return turbotax You did not have a mortgage on your home until last year, when you took out a $50,000 loan, secured by your home, to pay for your daughter's college tuition and your father's medical bills. 2011 tax return turbotax This loan is home equity debt. 2011 tax return turbotax Home equity debt limit. 2011 tax return turbotax   There is a limit on the amount of debt that can be treated as home equity debt. 2011 tax return turbotax The total home equity debt on your main home and second home is limited to the smaller of: $100,000 ($50,000 if married filing separately), or The total of each home's fair market value (FMV) reduced (but not below zero) by the amount of its home acquisition debt and grandfathered debt. 2011 tax return turbotax Determine the FMV and the outstanding home acquisition and grandfathered debt for each home on the date that the last debt was secured by the home. 2011 tax return turbotax Example. 2011 tax return turbotax You own one home that you bought in 2000. 2011 tax return turbotax Its FMV now is $110,000, and the current balance on your original mortgage (home acquisition debt) is $95,000. 2011 tax return turbotax Bank M offers you a home mortgage loan of 125% of the FMV of the home less any outstanding mortgages or other liens. 2011 tax return turbotax To consolidate some of your other debts, you take out a $42,500 home mortgage loan [(125% × $110,000) − $95,000] with Bank M. 2011 tax return turbotax Your home equity debt is limited to $15,000. 2011 tax return turbotax This is the smaller of: $100,000, the maximum limit, or $15,000, the amount that the FMV of $110,000 exceeds the amount of home acquisition debt of $95,000. 2011 tax return turbotax Debt higher than limit. 2011 tax return turbotax   Interest on amounts over the home equity debt limit (such as the interest on $27,500 [$42,500 − $15,000] in the preceding example) generally is treated as personal interest and is not deductible. 2011 tax return turbotax But if the proceeds of the loan were used for investment, business, or other deductible purposes, the interest may be deductible. 2011 tax return turbotax If it is, see the Table 1 Instructions for line 13 for an explanation of how to allocate the excess interest. 2011 tax return turbotax Part of home not a qualified home. 2011 tax return turbotax   To figure the limit on your home equity debt, you must divide the FMV of your home between the part that is a qualified home and any part that is not a qualified home. 2011 tax return turbotax See Divided use of your home under Qualified Home in Part I. 2011 tax return turbotax Fair market value (FMV). 2011 tax return turbotax    This is the price at which the home would change hands between you and a buyer, neither having to sell or buy, and both having reasonable knowledge of all relevant facts. 2011 tax return turbotax Sales of similar homes in your area, on about the same date your last debt was secured by the home, may be helpful in figuring the FMV. 2011 tax return turbotax Grandfathered Debt If you took out a mortgage on your home before October 14, 1987, or you refinanced such a mortgage, it may qualify as grandfathered debt. 2011 tax return turbotax To qualify, it must have been secured by your qualified home on October 13, 1987, and at all times after that date. 2011 tax return turbotax How you used the proceeds does not matter. 2011 tax return turbotax Grandfathered debt is not limited. 2011 tax return turbotax All of the interest you paid on grandfathered debt is fully deductible home mortgage interest. 2011 tax return turbotax However, the amount of your grandfathered debt reduces the $1 million limit for home acquisition debt and the limit based on your home's fair market value for home equity debt. 2011 tax return turbotax Refinanced grandfathered debt. 2011 tax return turbotax   If you refinanced grandfathered debt after October 13, 1987, for an amount that was not more than the mortgage principal left on the debt, then you still treat it as grandfathered debt. 2011 tax return turbotax To the extent the new debt is more than that mortgage principal, it is treated as home acquisition or home equity debt, and the mortgage is a mixed-use mortgage (discussed later under Average Mortgage Balance in the Table 1 instructions). 2011 tax return turbotax The debt must be secured by the qualified home. 2011 tax return turbotax   You treat grandfathered debt that was refinanced after October 13, 1987, as grandfathered debt only for the term left on the debt that was refinanced. 2011 tax return turbotax After that, you treat it as home acquisition debt or home equity debt, depending on how you used the proceeds. 2011 tax return turbotax Exception. 2011 tax return turbotax   If the debt before refinancing was like a balloon note (the principal on the debt was not amortized over the term of the debt), then you treat the refinanced debt as grandfathered debt for the term of the first refinancing. 2011 tax return turbotax This term cannot be more than 30 years. 2011 tax return turbotax Example. 2011 tax return turbotax Chester took out a $200,000 first mortgage on his home in 1986. 2011 tax return turbotax The mortgage was a five-year balloon note and the entire balance on the note was due in 1991. 2011 tax return turbotax Chester refinanced the debt in 1991 with a new 20-year mortgage. 2011 tax return turbotax The refinanced debt is treated as grandfathered debt for its entire term (20 years). 2011 tax return turbotax Line-of-credit mortgage. 2011 tax return turbotax    If you had a line-of-credit mortgage on October 13, 1987, and borrowed additional amounts against it after that date, then the additional amounts are either home acquisition debt or home equity debt depending on how you used the proceeds. 2011 tax return turbotax The balance on the mortgage before you borrowed the additional amounts is grandfathered debt. 2011 tax return turbotax The newly borrowed amounts are not grandfathered debt because the funds were borrowed after October 13, 1987. 2011 tax return turbotax See Average Mortgage Balance in the Table 1 Instructions that follow. 2011 tax return turbotax Table 1 Instructions Unless you are subject to the overall limit on itemized deductions, you can deduct all of the interest you paid during the year on mortgages secured by your main home or second home in either of the following two situations. 2011 tax return turbotax All the mortgages are grandfathered debt. 2011 tax return turbotax The total of the mortgage balances for the entire year is within the limits discussed earlier under Home Acquisition Debt and Home Equity Debt . 2011 tax return turbotax In either of those cases, you do not need Table 1. 2011 tax return turbotax Otherwise, you can use Table 1 to determine your qualified loan limit and deductible home mortgage interest. 2011 tax return turbotax Fill out only one Table 1 for both your main and second home regardless of how many mortgages you have. 2011 tax return turbotax Table 1. 2011 tax return turbotax Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. 2011 tax return turbotax Part I Qualified Loan Limit 1. 2011 tax return turbotax Enter the average balance of all your grandfathered debt. 2011 tax return turbotax See line 1 instructions 1. 2011 tax return turbotax   2. 2011 tax return turbotax Enter the average balance of all your home acquisition debt. 2011 tax return turbotax See line 2 instructions 2. 2011 tax return turbotax   3. 2011 tax return turbotax Enter $1,000,000 ($500,000 if married filing separately) 3. 2011 tax return turbotax   4. 2011 tax return turbotax Enter the larger of the amount on line 1 or the amount on line 3 4. 2011 tax return turbotax   5. 2011 tax return turbotax Add the amounts on lines 1 and 2. 2011 tax return turbotax Enter the total here 5. 2011 tax return turbotax   6. 2011 tax return turbotax Enter the smaller of the amount on line 4 or the amount on line 5 6. 2011 tax return turbotax   7. 2011 tax return turbotax If you have home equity debt, enter the smaller of $100,000 ($50,000 if married filing separately) or your limited amount. 2011 tax return turbotax See the line 7 instructions for the limit which may apply to you. 2011 tax return turbotax 7. 2011 tax return turbotax   8. 2011 tax return turbotax Add the amounts on lines 6 and 7. 2011 tax return turbotax Enter the total. 2011 tax return turbotax This is your qualified loan limit. 2011 tax return turbotax 8. 2011 tax return turbotax   Part II Deductible Home Mortgage Interest 9. 2011 tax return turbotax Enter the total of the average balances of all mortgages on all qualified homes. 2011 tax return turbotax  See line 9 instructions 9. 2011 tax return turbotax     If line 8 is less than line 9, go on to line 10. 2011 tax return turbotax If line 8 is equal to or more than line 9, stop here. 2011 tax return turbotax All of your interest on all the mortgages included on line 9 is deductible as home mortgage interest on Schedule A (Form 1040). 2011 tax return turbotax     10. 2011 tax return turbotax Enter the total amount of interest that you paid. 2011 tax return turbotax See line 10 instructions 10. 2011 tax return turbotax   11. 2011 tax return turbotax Divide the amount on line 8 by the amount on line 9. 2011 tax return turbotax Enter the result as a decimal amount (rounded to three places) 11. 2011 tax return turbotax × . 2011 tax return turbotax 12. 2011 tax return turbotax Multiply the amount on line 10 by the decimal amount on line 11. 2011 tax return turbotax Enter the result. 2011 tax return turbotax This is your deductible home mortgage interest. 2011 tax return turbotax Enter this amount on Schedule A (Form 1040) 12. 2011 tax return turbotax   13. 2011 tax return turbotax Subtract the amount on line 12 from the amount on line 10. 2011 tax return turbotax Enter the result. 2011 tax return turbotax This is not home mortgage interest. 2011 tax return turbotax See line 13 instructions 13. 2011 tax return turbotax   Home equity debt only. 2011 tax return turbotax   If all of your mortgages are home equity debt, do not fill in lines 1 through 5. 2011 tax return turbotax Enter zero on line 6 and complete the rest of Table 1. 2011 tax return turbotax Average Mortgage Balance You have to figure the average balance of each mortgage to determine your qualified loan limit. 2011 tax return turbotax You need these amounts to complete lines 1, 2, and 9 of Table 1. 2011 tax return turbotax You can use the highest mortgage balances during the year, but you may benefit most by using the average balances. 2011 tax return turbotax The following are methods you can use to figure your average mortgage balances. 2011 tax return turbotax However, if a mortgage has more than one category of debt, see Mixed-use mortgages , later, in this section. 2011 tax return turbotax Average of first and last balance method. 2011 tax return turbotax   You can use this method if all the following apply. 2011 tax return turbotax You did not borrow any new amounts on the mortgage during the year. 2011 tax return turbotax (This does not include borrowing the original mortgage amount. 2011 tax return turbotax ) You did not prepay more than one month's principal during the year. 2011 tax return turbotax (This includes prepayment by refinancing your home or by applying proceeds from its sale. 2011 tax return turbotax ) You had to make level payments at fixed equal intervals on at least a semi-annual basis. 2011 tax return turbotax You treat your payments as level even if they were adjusted from time to time because of changes in the interest rate. 2011 tax return turbotax    To figure your average balance, complete the following worksheet. 2011 tax return turbotax    1. 2011 tax return turbotax Enter the balance as of the first day of the year that the mortgage was secured by your qualified home during the year (generally January 1)   2. 2011 tax return turbotax Enter the balance as of the last day of the year that the mortgage was secured by your qualified home during the year (generally December 31)   3. 2011 tax return turbotax Add amounts on lines 1 and 2   4. 2011 tax return turbotax Divide the amount on line 3 by 2. 2011 tax return turbotax Enter the result   Interest paid divided by interest rate method. 2011 tax return turbotax   You can use this method if at all times in 2013 the mortgage was secured by your qualified home and the interest was paid at least monthly. 2011 tax return turbotax    Complete the following worksheet to figure your average balance. 2011 tax return turbotax    1. 2011 tax return turbotax Enter the interest paid in 2013. 2011 tax return turbotax Do not include points, mortgage insurance premiums, or any interest paid in 2013 that is for a year after 2013. 2011 tax return turbotax However, do include interest that is for 2013 but was paid in an earlier year   2. 2011 tax return turbotax Enter the annual interest rate on the mortgage. 2011 tax return turbotax If the interest rate varied in 2013, use the lowest rate for the year   3. 2011 tax return turbotax Divide the amount on line 1 by the amount on line 2. 2011 tax return turbotax Enter the result   Example. 2011 tax return turbotax Mr. 2011 tax return turbotax Blue had a line of credit secured by his main home all year. 2011 tax return turbotax He paid interest of $2,500 on this loan. 2011 tax return turbotax The interest rate on the loan was 9% (. 2011 tax return turbotax 09) all year. 2011 tax return turbotax His average balance using this method is $27,778, figured as follows. 2011 tax return turbotax 1. 2011 tax return turbotax Enter the interest paid in 2013. 2011 tax return turbotax Do not include points, mortgage insurance premiums, or any interest paid in 2013 that is for a year after 2013. 2011 tax return turbotax However, do include interest that is for 2013 but was paid in an earlier year $2,500 2. 2011 tax return turbotax Enter the annual interest rate on the mortgage. 2011 tax return turbotax If the interest rate varied in 2013, use the lowest rate for the year . 2011 tax return turbotax 09 3. 2011 tax return turbotax Divide the amount on line 1 by the amount on line 2. 2011 tax return turbotax Enter the result $27,778 Statements provided by your lender. 2011 tax return turbotax   If you receive monthly statements showing the closing balance or the average balance for the month, you can use either to figure your average balance for the year. 2011 tax return turbotax You can treat the balance as zero for any month the mortgage was not secured by your qualified home. 2011 tax return turbotax   For each mortgage, figure your average balance by adding your monthly closing or average balances and dividing that total by the number of months the home secured by that mortgage was a qualified home during the year. 2011 tax return turbotax   If your lender can give you your average balance for the year, you can use that amount. 2011 tax return turbotax Example. 2011 tax return turbotax Ms. 2011 tax return turbotax Brown had a home equity loan secured by her main home all year. 2011 tax return turbotax She received monthly statements showing her average balance for each month. 2011 tax return turbotax She can figure her average balance for the year by adding her monthly average balances and dividing the total by 12. 2011 tax return turbotax Mixed-use mortgages. 2011 tax return turbotax   A mixed-use mortgage is a loan that consists of more than one of the three categories of debt (grandfathered debt, home acquisition debt, and home equity debt). 2011 tax return turbotax For example, a mortgage you took out during the year is a mixed-use mortgage if you used its proceeds partly to refinance a mortgage that you took out in an earlier year to buy your home (home acquisition debt) and partly to buy a car (home equity debt). 2011 tax return turbotax   Complete lines 1 and 2 of Table 1 by including the separate average balances of any grandfathered debt and home acquisition debt in your mixed-use mortgage. 2011 tax return turbotax Do not use the methods described earlier in this section to figure the average balance of either category. 2011 tax return turbotax Instead, for each category, use the following method. 2011 tax return turbotax Figure the balance of that category of debt for each month. 2011 tax return turbotax This is the amount of the loan proceeds allocated to that category, reduced by your principal payments on the mortgage previously applied to that category. 2011 tax return turbotax Principal payments on a mixed-use mortgage are applied in full to each category of debt, until its balance is zero, in the following order: First, any home equity debt, Next, any grandfathered debt, and Finally, any home acquisition debt. 2011 tax return turbotax Add together the monthly balances figured in (1). 2011 tax return turbotax Divide the result in (2) by 12. 2011 tax return turbotax   Complete line 9 of Table 1 by including the average balance of the entire mixed-use mortgage, figured under one of the methods described earlier in this section. 2011 tax return turbotax Example 1. 2011 tax return turbotax In 1986, Sharon took out a $1,400,000 mortgage to buy her main home (grandfathered debt). 2011 tax return turbotax On March 2, 2013, when the home had a fair market value of $1,700,000 and she owed $1,100,000 on the mortgage, Sharon took out a second mortgage for $200,000. 2011 tax return turbotax She used $180,000 of the proceeds to make substantial improvements to her home (home acquisition debt) and the remaining $20,000 to buy a car (home equity debt). 2011 tax return turbotax Under the loan agreement, Sharon must make principal payments of $1,000 at the end of each month. 2011 tax return turbotax During 2013, her principal payments on the second mortgage totaled $10,000. 2011 tax return turbotax To complete Table 1, line 2, Sharon must figure a separate average balance for the part of her second mortgage that is home acquisition debt. 2011 tax return turbotax The January and February balances were zero. 2011 tax return turbotax The March through December balances were all $180,000, because none of her principal payments are applied to the home acquisition debt. 2011 tax return turbotax (They are all applied to the home equity debt, reducing it to $10,000 [$20,000 − $10,000]. 2011 tax return turbotax ) The monthly balances of the home acquisition debt total $1,800,000 ($180,000 × 10). 2011 tax return turbotax Therefore, the average balance of the home acquisition debt for 2013 was $150,000 ($1,800,000 ÷ 12). 2011 tax return turbotax Example 2. 2011 tax return turbotax The facts are the same as in Example 1. 2011 tax return turbotax In 2014, Sharon's January through October principal payments on her second mortgage are applied to the home equity debt, reducing it to zero. 2011 tax return turbotax The balance of the home acquisition debt remains $180,000 for each of those months. 2011 tax return turbotax Because her November and December principal payments are applied to the home acquisition debt, the November balance is $179,000 ($180,000 − $1,000) and the December balance is $178,000 ($180,000 − $2,000). 2011 tax return turbotax The monthly balances total $2,157,000 [($180,000 × 10) + $179,000 + $178,000]. 2011 tax return turbotax Therefore, the average balance of the home acquisition debt for 2014 is $179,750 ($2,157,000 ÷ 12). 2011 tax return turbotax L