Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Irs Tax Form 1040ez

Free Taxes PreparationVita Tax 2014Irs Tax FormsE File Amended Tax ReturnFree Efile State TaxState Tax Return Free E-fileAmend State Tax ReturnH&rblock Free Online2011 Tax AmendmentFree State Return Turbotax2011 Federal 1040ez Form1040 Ez Tax FormsPrintable 1040ez FormsFree E File State Taxes OnlyFree Tax FormIrs Tax Forms 1040xFile Taxes Online For FreeIrs Gov Form 10402010 Federal Tax Return FormFiling State Tax ReturnE File Federal Taxes 2012Turbotax 20081040ez Tax FormMississippi State Tax Return Forms 2012Irs 2011 Tax Forms2011 Taxes Online FreePrint Free 1040ez Tax FormFile Taxes Online FreeTurbotax For MilitaryGo 2007 TaxesH&r Block Tax SoftwareFree Taxes Online 2012Form 1040ez Instructions1040x InstructionsIrs Gov Forms 1040a 2012State Income Tax2010 Form 1040aTaxact20101040nr EzIrs Form 1040ez

Irs Tax Form 1040ez

Irs tax form 1040ez 4. Irs tax form 1040ez   Transportation Table of Contents Parking fees. Irs tax form 1040ez Advertising display on car. Irs tax form 1040ez Car pools. Irs tax form 1040ez Hauling tools or instruments. Irs tax form 1040ez Union members' trips from a union hall. Irs tax form 1040ez Car ExpensesStandard Mileage Rate Actual Car Expenses Leasing a Car Disposition of a Car This chapter discusses expenses you can deduct for business transportation when you are not traveling away from home as defined in chapter 1. Irs tax form 1040ez These expenses include the cost of transportation by air, rail, bus, taxi, etc. Irs tax form 1040ez , and the cost of driving and maintaining your car. Irs tax form 1040ez Transportation expenses include the ordinary and necessary costs of all of the following. Irs tax form 1040ez Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Irs tax form 1040ez Tax home is defined in chapter 1. Irs tax form 1040ez Visiting clients or customers. Irs tax form 1040ez Going to a business meeting away from your regular workplace. Irs tax form 1040ez Getting from your home to a temporary workplace when you have one or more regular places of work. Irs tax form 1040ez These temporary workplaces can be either within the area of your tax home or outside that area. Irs tax form 1040ez Transportation expenses do not include expenses you have while traveling away from home overnight. Irs tax form 1040ez Those expenses are travel expenses discussed in chapter 1 . Irs tax form 1040ez However, if you use your car while traveling away from home overnight, use the rules in this chapter to figure your car expense deduction. Irs tax form 1040ez See Car Expenses , later. Irs tax form 1040ez Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. Irs tax form 1040ez However, there may be exceptions to this general rule. Irs tax form 1040ez You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. Irs tax form 1040ez Also, daily transportation expenses can be deducted if: (1) you have one or more regular work locations away from your residence or (2) your residence is your principal place of business and you incur expenses going between the residence and another work location in the same trade or business, regardless of whether the work is temporary or permanent and regardless of the distance. Irs tax form 1040ez Illustration of transportation expenses. Irs tax form 1040ez    Figure B , earlier, illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. Irs tax form 1040ez You may want to refer to it when deciding whether you can deduct your transportation expenses. Irs tax form 1040ez Temporary work location. Irs tax form 1040ez   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. Irs tax form 1040ez   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. Irs tax form 1040ez   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Irs tax form 1040ez   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Irs tax form 1040ez It will not be treated as temporary after the date you determine it will last more than 1 year. Irs tax form 1040ez   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. Irs tax form 1040ez You may have deductible travel expenses as discussed in chapter 1 . Irs tax form 1040ez No regular place of work. Irs tax form 1040ez   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. Irs tax form 1040ez   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. Irs tax form 1040ez   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Irs tax form 1040ez These are nondeductible commuting expenses. Irs tax form 1040ez Two places of work. Irs tax form 1040ez   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. Irs tax form 1040ez However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. Irs tax form 1040ez   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. Irs tax form 1040ez You cannot deduct them. Irs tax form 1040ez Armed Forces reservists. Irs tax form 1040ez   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Irs tax form 1040ez You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work . Irs tax form 1040ez   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Irs tax form 1040ez In this case, your transportation generally is a nondeductible commuting expense. Irs tax form 1040ez However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Irs tax form 1040ez   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Irs tax form 1040ez   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Irs tax form 1040ez These expenses are discussed in chapter 1 . Irs tax form 1040ez   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to gross income rather than as an itemized deduction. Irs tax form 1040ez For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules, in chapter 6. Irs tax form 1040ez Commuting expenses. Irs tax form 1040ez   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. Irs tax form 1040ez These costs are personal commuting expenses. Irs tax form 1040ez You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Irs tax form 1040ez You cannot deduct commuting expenses even if you work during the commuting trip. Irs tax form 1040ez Example. Irs tax form 1040ez You sometimes use your cell phone to make business calls while commuting to and from work. Irs tax form 1040ez Sometimes business associates ride with you to and from work, and you have a business discussion in the car. Irs tax form 1040ez These activities do not change the trip from personal to business. Irs tax form 1040ez You cannot deduct your commuting expenses. Irs tax form 1040ez Parking fees. Irs tax form 1040ez    Fees you pay to park your car at your place of business are nondeductible commuting expenses. Irs tax form 1040ez You can, however, deduct business-related parking fees when visiting a customer or client. Irs tax form 1040ez Advertising display on car. Irs tax form 1040ez   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. Irs tax form 1040ez If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. Irs tax form 1040ez Car pools. Irs tax form 1040ez   You cannot deduct the cost of using your car in a nonprofit car pool. Irs tax form 1040ez Do not include payments you receive from the passengers in your income. Irs tax form 1040ez These payments are considered reimbursements of your expenses. Irs tax form 1040ez However, if you operate a car pool for a profit, you must include payments from passengers in your income. Irs tax form 1040ez You can then deduct your car expenses (using the rules in this publication). Irs tax form 1040ez Hauling tools or instruments. Irs tax form 1040ez   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. Irs tax form 1040ez However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). Irs tax form 1040ez Union members' trips from a union hall. Irs tax form 1040ez   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Irs tax form 1040ez Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. Irs tax form 1040ez Office in the home. Irs tax form 1040ez   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Irs tax form 1040ez (See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Irs tax form 1040ez ) Examples of deductible transportation. Irs tax form 1040ez   The following examples show when you can deduct transportation expenses based on the location of your work and your home. Irs tax form 1040ez Example 1. Irs tax form 1040ez You regularly work in an office in the city where you live. Irs tax form 1040ez Your employer sends you to a 1-week training session at a different office in the same city. Irs tax form 1040ez You travel directly from your home to the training location and return each day. Irs tax form 1040ez You can deduct the cost of your daily round-trip transportation between your home and the training location. Irs tax form 1040ez Example 2. Irs tax form 1040ez Your principal place of business is in your home. Irs tax form 1040ez You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. Irs tax form 1040ez Example 3. Irs tax form 1040ez You have no regular office, and you do not have an office in your home. Irs tax form 1040ez In this case, the location of your first business contact inside the metropolitan area is considered your office. Irs tax form 1040ez Transportation expenses between your home and this first contact are nondeductible commuting expenses. Irs tax form 1040ez Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. Irs tax form 1040ez While you cannot deduct the costs of these trips, you can deduct the costs of going from one client or customer to another. Irs tax form 1040ez Car Expenses If you use your car for business purposes, you ordinarily can deduct car expenses. Irs tax form 1040ez You generally can use one of the two following methods to figure your deductible expenses. Irs tax form 1040ez Standard mileage rate. Irs tax form 1040ez Actual car expenses. Irs tax form 1040ez If you use actual expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. Irs tax form 1040ez See Leasing a Car , later. Irs tax form 1040ez In this publication, “car” includes a van, pickup, or panel truck. Irs tax form 1040ez For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses, later. Irs tax form 1040ez Rural mail carriers. Irs tax form 1040ez   If you are a rural mail carrier, you may be able to treat the qualified reimbursement you received as your allowable expense. Irs tax form 1040ez Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the reimbursement in your income. Irs tax form 1040ez   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). Irs tax form 1040ez You must complete Form 2106 and attach it to your Form 1040, U. Irs tax form 1040ez S. Irs tax form 1040ez Individual Income Tax Return. Irs tax form 1040ez   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. Irs tax form 1040ez It is given as an equipment maintenance allowance (EMA) to employees of the U. Irs tax form 1040ez S. Irs tax form 1040ez Postal Service. Irs tax form 1040ez It is at the rate contained in the 1991 collective bargaining agreement. Irs tax form 1040ez Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. Irs tax form 1040ez See your employer for information on your reimbursement. Irs tax form 1040ez    If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Irs tax form 1040ez Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. Irs tax form 1040ez For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Irs tax form 1040ez If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year. Irs tax form 1040ez You cannot deduct depreciation, lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, or vehicle registration fees. Irs tax form 1040ez See Choosing the standard mileage rate and Standard mileage rate not allowed, later. Irs tax form 1040ez You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. Irs tax form 1040ez See chapter 6 for more information on reimbursements . Irs tax form 1040ez Choosing the standard mileage rate. Irs tax form 1040ez   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Irs tax form 1040ez Then, in later years, you can choose to use either the standard mileage rate or actual expenses. Irs tax form 1040ez   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. Irs tax form 1040ez For leases that began on or before December 31, 1997, the standard mileage rate must be used for the entire portion of the lease period (including renewals) that is after 1997. Irs tax form 1040ez   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. Irs tax form 1040ez You cannot revoke the choice. Irs tax form 1040ez However, in later years, you can switch from the standard mileage rate to the actual expenses method. Irs tax form 1040ez If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. Irs tax form 1040ez Example. Irs tax form 1040ez Larry is an employee who occasionally uses his own car for business purposes. Irs tax form 1040ez He purchased the car in 2011, but he did not claim any unreimbursed employee expenses on his 2011 tax return. Irs tax form 1040ez Because Larry did not use the standard mileage rate the first year the car was available for business use, he cannot use the standard mileage rate in 2013 to claim unreimbursed employee business expenses. Irs tax form 1040ez   For more information about depreciation included in the standard mileage rate, see Exception under Methods of depreciation, later. Irs tax form 1040ez Standard mileage rate not allowed. Irs tax form 1040ez   You cannot use the standard mileage rate if you: Use five or more cars at the same time (such as in fleet operations), Claimed a depreciation deduction for the car using any method other than straight line, for example, MACRS (as discussed later under Depreciation Deduction), Claimed a section 179 deduction (discussed later) on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses after 1997 for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. Irs tax form 1040ez (See Rural mail carriers , earlier. Irs tax form 1040ez ) Note. Irs tax form 1040ez You can elect to use the standard mileage rate if you used a car for hire (such as a taxi) unless the standard mileage rate is otherwise not allowed, as discussed above. Irs tax form 1040ez Five or more cars. Irs tax form 1040ez   If you own or lease five or more cars that are used for business at the same time, you cannot use the standard mileage rate for the business use of any car. Irs tax form 1040ez However, you may be able to deduct your actual expenses for operating each of the cars in your business. Irs tax form 1040ez See Actual Car Expenses , later, for information on how to figure your deduction. Irs tax form 1040ez   You are not using five or more cars for business at the same time if you alternate using (use at different times) the cars for business. Irs tax form 1040ez   The following examples illustrate the rules for when you can and cannot use the standard mileage rate for five or more cars. Irs tax form 1040ez Example 1. Irs tax form 1040ez Marcia, a salesperson, owns three cars and two vans that she alternates using for calling on her customers. Irs tax form 1040ez She can use the standard mileage rate for the business mileage of the three cars and the two vans because she does not use them at the same time. Irs tax form 1040ez Example 2. Irs tax form 1040ez Tony and his employees use his four pickup trucks in his landscaping business. Irs tax form 1040ez During the year, he traded in two of his old trucks for two newer ones. Irs tax form 1040ez Tony can use the standard mileage rate for the business mileage of all six of the trucks he owned during the year. Irs tax form 1040ez Example 3. Irs tax form 1040ez Chris owns a repair shop and an insurance business. Irs tax form 1040ez He and his employees use his two pickup trucks and van for the repair shop. Irs tax form 1040ez Chris alternates using his two cars for the insurance business. Irs tax form 1040ez No one else uses the cars for business purposes. Irs tax form 1040ez Chris can use the standard mileage rate for the business use of the pickup trucks, van, and the cars because he never has more than four vehicles used for business at the same time. Irs tax form 1040ez Example 4. Irs tax form 1040ez Maureen owns a car and four vans that are used in her housecleaning business. Irs tax form 1040ez Her employees use the vans, and she uses the car to travel to various customers. Irs tax form 1040ez Maureen cannot use the standard mileage rate for the car or the vans. Irs tax form 1040ez This is because all five vehicles are used in Maureen's business at the same time. Irs tax form 1040ez She must use actual expenses for all vehicles. Irs tax form 1040ez Interest. Irs tax form 1040ez   If you are an employee, you cannot deduct any interest paid on a car loan. Irs tax form 1040ez This applies even if you use the car 100% for business as an employee. Irs tax form 1040ez   However, if you are self-employed and use your car in your business, you can deduct that part of the interest expense that represents your business use of the car. Irs tax form 1040ez For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). Irs tax form 1040ez You cannot deduct the part of the interest expense that represents your personal use of the car. Irs tax form 1040ez    If you use a home equity loan to purchase your car, you may be able to deduct the interest. Irs tax form 1040ez See Publication 936, Home Mortgage Interest Deduction, for more information. Irs tax form 1040ez Personal property taxes. Irs tax form 1040ez   If you itemize your deductions on Schedule A (Form 1040), you can deduct on line 7 state and local personal property taxes on motor vehicles. Irs tax form 1040ez You can take this deduction even if you use the standard mileage rate or if you do not use the car for business. Irs tax form 1040ez   If you are self-employed and use your car in your business, you can deduct the business part of state and local personal property taxes on motor vehicles on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). Irs tax form 1040ez If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040). Irs tax form 1040ez Parking fees and tolls. Irs tax form 1040ez   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. Irs tax form 1040ez (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. Irs tax form 1040ez ) Sale, trade-in, or other disposition. Irs tax form 1040ez   If you sell, trade in, or otherwise dispose of your car, you may have a gain or loss on the transaction or an adjustment to the basis of your new car. Irs tax form 1040ez See Disposition of a Car , later. Irs tax form 1040ez Actual Car Expenses If you do not use the standard mileage rate, you may be able to deduct your actual car expenses. Irs tax form 1040ez If you qualify to use both methods, you may want to figure your deduction both ways to see which gives you a larger deduction. Irs tax form 1040ez Actual car expenses include: Depreciation Licenses Lease  payments Registration  fees Gas Insurance Repairs Oil Garage rent Tires Tolls Parking fees   If you have fully depreciated a car that you still use in your business, you can continue to claim your other actual car expenses. Irs tax form 1040ez Continue to keep records, as explained later in chapter 5 . Irs tax form 1040ez Business and personal use. Irs tax form 1040ez   If you use your car for both business and personal purposes, you must divide your expenses between business and personal use. Irs tax form 1040ez You can divide your expense based on the miles driven for each purpose. Irs tax form 1040ez Example. Irs tax form 1040ez You are a sales representative for a clothing firm and drive your car 20,000 miles during the year: 12,000 miles for business and 8,000 miles for personal use. Irs tax form 1040ez You can claim only 60% (12,000 ÷ 20,000) of the cost of operating your car as a business expense. Irs tax form 1040ez Employer-provided vehicle. Irs tax form 1040ez   If you use a vehicle provided by your employer for business purposes, you can deduct your actual unreimbursed car expenses. Irs tax form 1040ez You cannot use the standard mileage rate. Irs tax form 1040ez See Vehicle Provided by Your Employer in chapter 6. Irs tax form 1040ez Interest on car loans. Irs tax form 1040ez   If you are an employee, you cannot deduct any interest paid on a car loan. Irs tax form 1040ez This interest is treated as personal interest and is not deductible. Irs tax form 1040ez If you are self-employed and use your car in that business, see Interest , earlier, under Standard Mileage Rate. Irs tax form 1040ez Taxes paid on your car. Irs tax form 1040ez   If you are an employee, you can deduct personal property taxes paid on your car if you itemize deductions. Irs tax form 1040ez Enter the amount paid on line 7 of Schedule A (Form 1040). Irs tax form 1040ez Sales taxes. Irs tax form 1040ez   Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later. Irs tax form 1040ez Fines and collateral. Irs tax form 1040ez   You cannot deduct fines you pay or collateral you forfeit for traffic violations. Irs tax form 1040ez Casualty and theft losses. Irs tax form 1040ez   If your car is damaged, destroyed, or stolen, you may be able to deduct part of the loss not covered by insurance. Irs tax form 1040ez See Publication 547, Casualties, Disasters, and Thefts, for information on deducting a loss on your car. Irs tax form 1040ez Depreciation and section 179 deductions. Irs tax form 1040ez   Generally, the cost of a car, plus sales tax and improvements, is a capital expense. Irs tax form 1040ez Because the benefits last longer than 1 year, you generally cannot deduct a capital expense. Irs tax form 1040ez However, you can recover this cost through the section 179 deduction (the deduction allowed by section 179 of the Internal Revenue Code), special depreciation allowance, and depreciation deductions. Irs tax form 1040ez Depreciation allows you to recover the cost over more than 1 year by deducting part of it each year. Irs tax form 1040ez The section 179 deduction , special depreciation allowance , and depreciation deductions are discussed later. Irs tax form 1040ez   Generally, there are limits on these deductions. Irs tax form 1040ez Special rules apply if you use your car 50% or less in your work or business. Irs tax form 1040ez   You can claim a section 179 deduction and use a depreciation method other than straight line only if you do not use the standard mileage rate to figure your business-related car expenses in the year you first place a car in service. Irs tax form 1040ez   If, in the year you first place a car in service, you claim either a section 179 deduction or use a depreciation method other than straight line for its estimated useful life, you cannot use the standard mileage rate on that car in any future year. Irs tax form 1040ez Car defined. Irs tax form 1040ez   For depreciation purposes, a car is any four-wheeled vehicle (including a truck or van) made primarily for use on public streets, roads, and highways. Irs tax form 1040ez Its unloaded gross vehicle weight must not be more than 6,000 pounds. Irs tax form 1040ez A car includes any part, component, or other item physically attached to it or usually included in the purchase price. Irs tax form 1040ez   A car does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a business, A vehicle used directly in the business of transporting persons or property for pay or hire, or A truck or van that is a qualified nonpersonal use vehicle. Irs tax form 1040ez Qualified nonpersonal use vehicles. Irs tax form 1040ez   These are vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes. Irs tax form 1040ez They include trucks and vans that have been specially modified so that they are not likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. Irs tax form 1040ez Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat, are qualified nonpersonal use vehicles. Irs tax form 1040ez More information. Irs tax form 1040ez   See Depreciation Deduction , later, for more information on how to depreciate your vehicle. Irs tax form 1040ez Section 179 Deduction The section 179 deduction allows you to treat a portion or all of the cost of a car as a current expense. Irs tax form 1040ez If you choose to deduct all or part of the cost as a current expense, you must reduce your depreciable basis in the car by the amount of the section 179 deduction. Irs tax form 1040ez There is a limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars, trucks, and vans that may reduce or eliminate any benefit from claiming the section 179 deduction. Irs tax form 1040ez See Depreciation Limits, later. Irs tax form 1040ez You can claim the section 179 deduction only in the year you place the car in service. Irs tax form 1040ez For this purpose, a car is placed in service when it is ready and available for a specifically assigned use, whether in a trade or business, a tax-exempt activity, a personal activity, or for the production of income. Irs tax form 1040ez Even if you are not using the property, it is in service when it is ready and available for its specifically assigned use. Irs tax form 1040ez A car first used for personal purposes cannot qualify for the deduction in a later year when its use changes to business. Irs tax form 1040ez Example. Irs tax form 1040ez In 2012, you bought a new car and used it for personal purposes. Irs tax form 1040ez In 2013, you began to use it for business. Irs tax form 1040ez Changing its use to business use does not qualify the cost of your car for a section 179 deduction in 2013. Irs tax form 1040ez However, you can claim a depreciation deduction for the business use of the car starting in 2013. Irs tax form 1040ez See Depreciation Deduction , later. Irs tax form 1040ez More than 50% business use requirement. Irs tax form 1040ez   You must use the property more than 50% for business to claim any section 179 deduction. Irs tax form 1040ez If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. Irs tax form 1040ez The result is the cost of the property that can qualify for the section 179 deduction. Irs tax form 1040ez Example. Irs tax form 1040ez Peter purchased a car in April 2013 for $24,500 and used it 60% for business. Irs tax form 1040ez Based on his business usage, the total cost of Peter's car that qualifies for the section 179 deduction is $14,700 ($24,500 cost × 60% business use). Irs tax form 1040ez But see Limit on total section 179, special depreciation allowance, and depreciation deduction , discussed later. Irs tax form 1040ez Limits. Irs tax form 1040ez   There are limits on: The amount of the section 179 deduction, The section 179 deduction for sport utility and certain other vehicles, and The total amount of the section 179 deduction, special depreciation allowance, and depreciation deduction (discussed later ) you can claim for a qualified property. Irs tax form 1040ez Limit on the amount of the section 179 deduction. Irs tax form 1040ez   For 2013, the total amount you can choose to deduct under section 179 generally cannot be more than $500,000. Irs tax form 1040ez   If the cost of your section 179 property placed in service in 2013 is over $2,000,000, you must reduce the $500,000 dollar limit (but not below zero) by the amount of cost over $2,000,000. Irs tax form 1040ez If the cost of your section 179 property placed in service during 2013 is $2,500,000 or more, you cannot take a section 179 deduction. Irs tax form 1040ez   The total amount you can deduct under section 179 each year after you apply the limits listed above cannot be more than the taxable income from the active conduct of any trade or business during the year. Irs tax form 1040ez   If you are married and file a joint return, you and your spouse are treated as one taxpayer in determining any reduction to the dollar limit, regardless of which of you purchased the property or placed it in service. Irs tax form 1040ez   If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit. Irs tax form 1040ez You must allocate the dollar limit (after any reduction) between you. Irs tax form 1040ez   For more information on the above section 179 deduction limits, see Publication 946. Irs tax form 1040ez Limit for sport utility and certain other vehicles. Irs tax form 1040ez   For sport utility and certain other vehicles placed in service in 2013, the portion of the vehicle's cost taken into account in figuring your section 179 deduction is limited to $25,000. Irs tax form 1040ez This rule applies to any four-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, or highways, that is not subject to any of the passenger automobile limits explained under Depreciation Limits , later, and that is rated at no more than 14,000 pounds gross vehicle weight. Irs tax form 1040ez However, the $25,000 limit does not apply to any vehicle: Designed to have a seating capacity of more than nine persons behind the driver's seat, Equipped with a cargo area of at least 6 feet in interior length that is an open area or is designed for use as an open area but is enclosed by a cap and is not readily accessible directly from the passenger compartment, or That has an integral enclosure, fully enclosing the driver compartment and load carrying device, does not have seating rearward of the driver's seat, and has no body section protruding more than 30 inches ahead of the leading edge of the windshield. Irs tax form 1040ez    Limit on total section 179, special depreciation allowance, and depreciation deduction. Irs tax form 1040ez   Generally, the total amount of section 179, special depreciation allowance, and depreciation deduction you can claim for a car that is qualified property and that you placed in service in 2013 is $11,160. Irs tax form 1040ez The limit is reduced if your business use of the car is less than 100%. Irs tax form 1040ez See Depreciation Limits , later, for more information. Irs tax form 1040ez Example. Irs tax form 1040ez In the earlier example under More than 50% business use requirement, Peter had a car with a cost (for purposes of the section 179 deduction) of $14,700. Irs tax form 1040ez However, based on Peter's business usage of his car, the total of his section 179, special depreciation allowance, and depreciation deductions is limited to $6,696 ($11,160 limit x 60% business use). Irs tax form 1040ez Cost of car. Irs tax form 1040ez   For purposes of the section 179 deduction, the cost of the car does not include any amount figured by reference to any other property held by you at any time. Irs tax form 1040ez For example, if you buy (for cash and a trade-in) a new car to use in your business, your cost for purposes of the section 179 deduction does not include your adjusted basis in the car you trade in for the new car. Irs tax form 1040ez Your cost includes only the cash you paid. Irs tax form 1040ez Basis of car for depreciation. Irs tax form 1040ez   The amount of the section 179 deduction reduces your basis in your car. Irs tax form 1040ez If you choose the section 179 deduction, you must subtract the amount of the deduction from the cost of your car. Irs tax form 1040ez The resulting amount is the basis in your car you use to figure your depreciation deduction. Irs tax form 1040ez When to choose. Irs tax form 1040ez   If you want to take the section 179 deduction, you must make the choice in the tax year you place the car in service for business or work. Irs tax form 1040ez How to choose. Irs tax form 1040ez    Employees use Form 2106 to make this choice and report the section 179 deduction. Irs tax form 1040ez All others use Form 4562. Irs tax form 1040ez   File the appropriate form with either of the following. Irs tax form 1040ez Your original tax return filed for the year the property was placed in service (whether or not you file it timely). Irs tax form 1040ez An amended return filed within the time prescribed by law. Irs tax form 1040ez An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. Irs tax form 1040ez The amended return must also include any resulting adjustments to taxable income. Irs tax form 1040ez    You must keep records that show the specific identification of each piece of qualifying section 179 property. Irs tax form 1040ez These records must show how you acquired the property, the person you acquired it from, and when you placed it in service. Irs tax form 1040ez Revoking an election. Irs tax form 1040ez   An election (or any specification made in the election) to take a section 179 deduction for 2013 can only be revoked with the Commissioner's approval. Irs tax form 1040ez Recapture of section 179 deduction. Irs tax form 1040ez   To be eligible to claim the section 179 deduction, you must use your car more than 50% for business or work in the year you acquired it. Irs tax form 1040ez If your business use of the car is 50% or less in a later tax year during the recovery period, you have to recapture (include in income) in that later year any excess depreciation. Irs tax form 1040ez Any section 179 deduction claimed on the car is included in calculating the excess depreciation. Irs tax form 1040ez For information on this calculation, see Excess depreciation , later in this chapter under Car Used 50% or Less for Business. Irs tax form 1040ez Dispositions. Irs tax form 1040ez   If you dispose of a car on which you had claimed the section 179 deduction, the amount of that deduction is treated as a depreciation deduction for recapture purposes. Irs tax form 1040ez You treat any gain on the disposition of the property as ordinary income up to the amount of the section 179 deduction and any allowable depreciation (unless you establish the amount actually allowed). Irs tax form 1040ez For information on the disposition of a car, see Disposition of a Car , later. Irs tax form 1040ez Special Depreciation Allowance You may be able to claim the special depreciation allowance for your car, truck, or van, if it is qualified property and was placed in service in 2013. Irs tax form 1040ez The allowance is an additional depreciation deduction of 50% of the car's depreciable basis (after any section 179 deduction, but before figuring your regular depreciation deduction under MACRS). Irs tax form 1040ez The special depreciation allowance applies only for the first year the car is placed in service. Irs tax form 1040ez To qualify for the allowance more than 50% of the use of the car must be in a qualified business use (as defined under Depreciation Deduction, later). Irs tax form 1040ez Combined depreciation. Irs tax form 1040ez   Your combined section 179 deduction, special depreciation allowance, and regular MACRS depreciation deduction is limited to the maximum allowable depreciation deduction for cars of $11,160 ($3,160 if you elect not to claim the special depreciation allowance). Irs tax form 1040ez For trucks and vans, the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). Irs tax form 1040ez See Depreciation Limits , later in this chapter. Irs tax form 1040ez Qualified car. Irs tax form 1040ez   To be a qualified car (including trucks and vans), the car must meet all of the following tests. Irs tax form 1040ez You purchased the car new on or after January 1, 2008, but only if no binding written contract to acquire the car existed before January 1, 2008, You placed the car in service in your trade or business before January 1, 2014, You used the car more than 50% in a qualified business use. Irs tax form 1040ez Election not to claim the special depreciation allowance. Irs tax form 1040ez   You can elect not to claim the special depreciation allowance for your car, truck, or van, that is qualified property. Irs tax form 1040ez If you make this election, it applies to all 5-year property placed in service during the year. Irs tax form 1040ez   To make the election, attach a statement to your timely filed return (including extensions) indicating the class of property (5-year for cars) for which you are making the election and that you are electing not to claim the special depreciation allowance for qualified property acquired on or after January 1, 2008. Irs tax form 1040ez    Unless you elect not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Irs tax form 1040ez Depreciation Deduction If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction. Irs tax form 1040ez This means you can deduct a certain amount each year as a recovery of your cost or other basis in your car. Irs tax form 1040ez You generally need to know the following things about the car you intend to depreciate. Irs tax form 1040ez Your basis in the car. Irs tax form 1040ez The date you place the car in service. Irs tax form 1040ez The method of depreciation and recovery period you will use. Irs tax form 1040ez Basis. Irs tax form 1040ez   Your basis in a car for figuring depreciation is generally its cost. Irs tax form 1040ez This includes any amount you borrow or pay in cash, other property, or services. Irs tax form 1040ez   Generally, you figure depreciation on your car, truck, or van using your unadjusted basis (see Unadjusted basis , later). Irs tax form 1040ez However, in some situations you will use your adjusted basis (your basis reduced by depreciation allowed or allowable in earlier years). Irs tax form 1040ez For one of these situations see Exception under Methods of depreciation, later. Irs tax form 1040ez   If you change the use of a car from personal to business, your basis for depreciation is the lesser of the fair market value or your adjusted basis in the car on the date of conversion. Irs tax form 1040ez Additional rules concerning basis are discussed later in this chapter under Unadjusted basis . Irs tax form 1040ez Placed in service. Irs tax form 1040ez   You generally place a car in service when it is available for use in your work or business, in an income-producing activity, or in a personal activity. Irs tax form 1040ez Depreciation begins when the car is placed in service for use in your work or business or for the production of income. Irs tax form 1040ez   For purposes of computing depreciation, if you first start using the car only for personal use and later convert it to business use, you place the car in service on the date of conversion. Irs tax form 1040ez Car placed in service and disposed of in the same year. Irs tax form 1040ez   If you place a car in service and dispose of it in the same tax year, you cannot claim any depreciation deduction for that car. Irs tax form 1040ez Methods of depreciation. Irs tax form 1040ez   Generally, you figure depreciation on cars using the Modified Accelerated Cost Recovery System (MACRS). Irs tax form 1040ez MACRS is discussed later in this chapter. Irs tax form 1040ez Exception. Irs tax form 1040ez   If you used the standard mileage rate in the first year of business use and change to the actual expenses method in a later year, you cannot depreciate your car under the MACRS rules. Irs tax form 1040ez You must use straight line depreciation over the estimated remaining useful life of the car. Irs tax form 1040ez   To figure depreciation under the straight line method, you must reduce your basis in the car (but not below zero) by a set rate per mile for all miles for which you used the standard mileage rate. Irs tax form 1040ez The rate per mile varies depending on the year(s) you used the standard mileage rate. Irs tax form 1040ez For the rate(s) to use, see Depreciation adjustment when you used the standard mileage rate under Disposition of a Car, later. Irs tax form 1040ez   This reduction of basis is in addition to those basis adjustments described later under Unadjusted basis . Irs tax form 1040ez You must use your adjusted basis in your car to figure your depreciation deduction. Irs tax form 1040ez For additional information on the straight line method of depreciation, see Publication 946. Irs tax form 1040ez More-than-50%-use test. Irs tax form 1040ez   Generally, you must use your car more than 50% for qualified business use (defined next) during the year to use MACRS. Irs tax form 1040ez You must meet this more-than-50%-use test each year of the recovery period (6 years under MACRS) for your car. Irs tax form 1040ez   If your business use is 50% or less, you must use the straight line method to depreciate your car. Irs tax form 1040ez This is explained later under Car Used 50% or Less for Business . Irs tax form 1040ez Qualified business use. Irs tax form 1040ez   A qualified business use is any use in your trade or business. Irs tax form 1040ez It does not include use for the production of income (investment use). Irs tax form 1040ez However, you do combine your business and investment use to compute your depreciation deduction for the tax year. Irs tax form 1040ez Use of your car by another person. Irs tax form 1040ez   Do not treat any use of your car by another person as use in your trade or business unless that use meets one of the following conditions. Irs tax form 1040ez It is directly connected with your business. Irs tax form 1040ez It is properly reported by you as income to the other person (and, if you have to, you withhold tax on the income). Irs tax form 1040ez It results in a payment of fair market rent. Irs tax form 1040ez This includes any payment to you for the use of your car. Irs tax form 1040ez Business use changes. Irs tax form 1040ez   If you used your car more than 50% in qualified business use in the year you placed it in service, but 50% or less in a later year (including the year of disposition), you have to change to the straight line method of depreciation. Irs tax form 1040ez See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business, later. Irs tax form 1040ez    Property does not cease to be used more than 50% in qualified business use by reason of a transfer at death. Irs tax form 1040ez Use for more than one purpose. Irs tax form 1040ez   If you use your car for more than one purpose during the tax year, you must allocate the use to the various purposes. Irs tax form 1040ez You do this on the basis of mileage. Irs tax form 1040ez Figure the percentage of qualified business use by dividing the number of miles you drive your car for business purposes during the year by the total number of miles you drive the car during the year for any purpose. Irs tax form 1040ez Change from personal to business use. Irs tax form 1040ez   If you change the use of a car from 100% personal use to business use during the tax year, you may not have mileage records for the time before the change to business use. Irs tax form 1040ez In this case, you figure the percentage of business use for the year as follows. Irs tax form 1040ez Determine the percentage of business use for the period following the change. Irs tax form 1040ez Do this by dividing business miles by total miles driven during that period. Irs tax form 1040ez Multiply the percentage in (1) by a fraction. Irs tax form 1040ez The numerator (top number) is the number of months the car is used for business and the denominator (bottom number) is 12. Irs tax form 1040ez Example. Irs tax form 1040ez You use a car only for personal purposes during the first 6 months of the year. Irs tax form 1040ez During the last 6 months of the year, you drive the car a total of 15,000 miles of which 12,000 miles are for business. Irs tax form 1040ez This gives you a business use percentage of 80% (12,000 ÷ 15,000) for that period. Irs tax form 1040ez Your business use for the year is 40% (80% × 6/12). Irs tax form 1040ez Limits. Irs tax form 1040ez   The amount you can claim for section 179, special depreciation allowance, and depreciation deductions may be limited. Irs tax form 1040ez The maximum amount you can claim depends on the year in which you placed your car in service. Irs tax form 1040ez You have to reduce the maximum amount if you did not use the car exclusively for business. Irs tax form 1040ez See Depreciation Limits , later. Irs tax form 1040ez Unadjusted basis. Irs tax form 1040ez   You use your unadjusted basis (often referred to as your basis or your basis for depreciation) to figure your depreciation using the MACRS depreciation chart, explained later under Modified Accelerated Cost Recovery System (MACRS) . Irs tax form 1040ez Your unadjusted basis for figuring depreciation is your original basis increased or decreased by certain amounts. Irs tax form 1040ez   To figure your unadjusted basis, begin with your car's original basis, which generally is its cost. Irs tax form 1040ez Cost includes sales taxes (see Sales taxes , earlier), destination charges, and dealer preparation. Irs tax form 1040ez Increase your basis by any substantial improvements you make to your car, such as adding air conditioning or a new engine. Irs tax form 1040ez Decrease your basis by any section 179 deduction, special depreciation allowance, gas guzzler tax, clean-fuel vehicle deduction (for vehicles placed in service before Jan. Irs tax form 1040ez 1, 2006), and alternative motor vehicle credit. Irs tax form 1040ez   See Form 8910 for information on the alternative motor vehicle credit. Irs tax form 1040ez If your business use later falls to 50% or less, you may have to recapture (include in your income) any excess depreciation. Irs tax form 1040ez See Car Used 50% or Less for Business, later, for more information. Irs tax form 1040ez If you acquired the car by gift or inheritance, see Publication 551, Basis of Assets, for information on your basis in the car. Irs tax form 1040ez Improvements. Irs tax form 1040ez   A major improvement to a car is treated as a new item of 5-year recovery property. Irs tax form 1040ez It is treated as placed in service in the year the improvement is made. Irs tax form 1040ez It does not matter how old the car is when the improvement is added. Irs tax form 1040ez Follow the same steps for depreciating the improvement as you would for depreciating the original cost of the car. Irs tax form 1040ez However, you must treat the improvement and the car as a whole when applying the limits on the depreciation deductions. Irs tax form 1040ez Your car's depreciation deduction for the year (plus any section 179 deduction, special depreciation allowance, and depreciation on any improvements) cannot be more than the depreciation limit that applies for that year. Irs tax form 1040ez See Depreciation Limits , later. Irs tax form 1040ez Car trade-in. Irs tax form 1040ez   If you traded one car (the “old car”) for another car (the “new car”) in 2013, there are two ways you can treat the transaction. Irs tax form 1040ez You can elect to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Irs tax form 1040ez If you make this election, you treat the old car as disposed of at the time of the trade-in. Irs tax form 1040ez The depreciable basis of the new car is the adjusted basis of the old car (figured as if 100% of the car's use had been for business purposes) plus any additional amount you paid for the new car. Irs tax form 1040ez You then figure your depreciation deduction for the new car beginning with the date you placed it in service. Irs tax form 1040ez You make this election by completing Form 2106, Part II, Section D. Irs tax form 1040ez This method is explained later, beginning at Effect of trade-in on basis . Irs tax form 1040ez If you do not make the election described in (1), you must figure depreciation separately for the remaining basis of the old car and for any additional amount you paid for the new car. Irs tax form 1040ez You must apply two depreciation limits (see Depreciation Limits , later). Irs tax form 1040ez The limit that applies to the remaining basis of the old car generally is the amount that would have been allowed had you not traded in the old car. Irs tax form 1040ez The limit that applies to the additional amount you paid for the new car generally is the limit that applies for the tax year, reduced by the depreciation allowance for the remaining basis of the old car. Irs tax form 1040ez You must use Form 4562 to compute your depreciation deduction. Irs tax form 1040ez You cannot use Form 2106, Part II, Section D. Irs tax form 1040ez This method is explained in Publication 946. Irs tax form 1040ez   If you elect to use the method described in (1), you must do so on a timely filed tax return (including extensions). Irs tax form 1040ez Otherwise, you must use the method described in (2). Irs tax form 1040ez Effect of trade-in on basis. Irs tax form 1040ez   The discussion that follows applies to trade-ins of cars in 2013, where the election was made to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Irs tax form 1040ez For information on how to figure depreciation for cars involved in a like-kind exchange (trade-in) in 2013, for which the election was not made, see Publication 946 and Regulations section 1. Irs tax form 1040ez 168(i)-6(d)(3). Irs tax form 1040ez Traded car used only for business. Irs tax form 1040ez   If you trade in a car you used only in your business for another car that will be used only in your business, your original basis in the new car is your adjusted basis in the old car, plus any additional amount you pay for the new car. Irs tax form 1040ez Example. Irs tax form 1040ez Paul trades in a car that has an adjusted basis of $5,000 for a new car. Irs tax form 1040ez In addition, he pays cash of $20,000 for the new car. Irs tax form 1040ez His original basis of the new car is $25,000 (his $5,000 adjusted basis in the old car plus the $20,000 cash paid). Irs tax form 1040ez Paul's unadjusted basis is $25,000 unless he claims the section 179 deduction, special depreciation allowance, or has other increases or decreases to his original basis, discussed under Unadjusted basis , earlier. Irs tax form 1040ez Traded car used partly in business. Irs tax form 1040ez   If you trade in a car you used partly in your business for a new car you will use in your business, you must make a “trade-in” adjustment for the personal use of the old car. Irs tax form 1040ez This adjustment has the effect of reducing your basis in your old car, but not below zero, for purposes of figuring your depreciation deduction for the new car. Irs tax form 1040ez (This adjustment is not used, however, when you determine the gain or loss on the later disposition of the new car. Irs tax form 1040ez See Publication 544, Sales and Other Dispositions of Assets, for information on how to report the disposition of your car. Irs tax form 1040ez )   To figure the unadjusted basis of your new car for depreciation, first add to your adjusted basis in the old car any additional amount you pay for the new car. Irs tax form 1040ez Then subtract from that total the excess, if any, of: The total of the amounts that would have been allowable as depreciation during the tax years before the trade if 100% of the use of the car had been business and investment use, over The total of the amounts actually allowed as depreciation during those years. Irs tax form 1040ez For information about figuring depreciation, see Modified Accelerated Cost Recovery System (MACRS) , which follows Example 2, later. Irs tax form 1040ez Modified Accelerated Cost Recovery System (MACRS). Irs tax form 1040ez   The Modified Accelerated Cost Recovery System (MACRS) is the name given to the tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income. Irs tax form 1040ez   The maximum amount you can deduct is limited, depending on the year you placed your car in service. Irs tax form 1040ez See Depreciation Limits , later. Irs tax form 1040ez Recovery period. Irs tax form 1040ez   Under MACRS, cars are classified as 5-year property. Irs tax form 1040ez You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. Irs tax form 1040ez This is because your car is generally treated as placed in service in the middle of the year, and you claim depreciation for one-half of both the first year and the sixth year. Irs tax form 1040ez Depreciation deduction for certain Indian reservation property. Irs tax form 1040ez   Shorter recovery periods are provided under MACRS for qualified Indian reservation property placed in service on Indian reservations after 1993 and before 2014. Irs tax form 1040ez The recovery that applies for a business-use car is 3 years instead of 5 years. Irs tax form 1040ez However, the depreciation limits, discussed later, will still apply. Irs tax form 1040ez   For more information on the qualifications for this shorter recovery period and the percentages to use in figuring the depreciation deduction, see chapter 4 of Publication 946. Irs tax form 1040ez Depreciation methods. Irs tax form 1040ez   You can use one of the following methods to depreciate your car. Irs tax form 1040ez The 200% declining balance method (200% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Irs tax form 1040ez The 150% declining balance method (150% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Irs tax form 1040ez The straight line method (SL) over a 5-year recovery period. Irs tax form 1040ez    If you use Table 4-1 (discussed later under MACRS depreciation chart) to determine your depreciation rate for 2013, you do not need to determine in what year using the straight line method provides an equal or greater deduction. Irs tax form 1040ez This is because the chart has the switch to the straight line method built into its rates. Irs tax form 1040ez   Before choosing a method, you may wish to consider the following facts. Irs tax form 1040ez Using the straight line method provides equal yearly deductions throughout the recovery period. Irs tax form 1040ez Using the declining balance methods provides greater deductions during the earlier recovery years with the deductions generally getting smaller each year. Irs tax form 1040ez MACRS depreciation chart. Irs tax form 1040ez   A 2013 MACRS Depreciation Chart and instructions are included in this chapter as Table 4-1 . Irs tax form 1040ez Using this table will make it easy for you to figure the 2013 depreciation deduction for your car. Irs tax form 1040ez A similar chart appears in the Instructions for Form 2106. Irs tax form 1040ez    You may have to use the tables in Publication 946 instead of using this MACRS Depreciation Chart. Irs tax form 1040ez   You must use the Depreciation Tables in Publication 946 rather than the 2013 MACRS Depreciation Chart in this publication if any one of the following four conditions applies to you. Irs tax form 1040ez You file your return on a fiscal year basis. Irs tax form 1040ez You file your return for a short tax year (less than 12 months). Irs tax form 1040ez During the year, all of the following conditions apply. Irs tax form 1040ez You placed some property in service from January through September. Irs tax form 1040ez You placed some property in service from October through December. Irs tax form 1040ez Your basis in the property you placed in service from October through December (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) was more than 40% of your total bases in all property you placed in service during the year. Irs tax form 1040ez   You placed qualified property in service on an Indian reservation. Irs tax form 1040ez Depreciation in future years. Irs tax form 1040ez   If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. Irs tax form 1040ez However, you cannot continue to use the chart if your basis in your car is adjusted because of a casualty. Irs tax form 1040ez In that case, for the year of the adjustment and the remaining recovery period, figure the depreciation without the chart using your adjusted basis in the car at the end of the year of the adjustment and over the remaining recovery period. Irs tax form 1040ez See Figuring the Deduction Without Using the Tables in chapter 4 of Publication 946. Irs tax form 1040ez    In future years, do not use the chart in this edition of the publication. Irs tax form 1040ez Instead, use the chart in the publication or the form instructions for those future years. Irs tax form 1040ez Disposition of car during recovery period. Irs tax form 1040ez   If you dispose of the car before the end of the recovery period, you are generally allowed a half year of depreciation in the year of disposition unless you purchased the car during the last quarter of a year. Irs tax form 1040ez See Depreciation deduction for the year of disposition under Disposition of a Car, later, for information on how to figure the depreciation allowed in the year of disposition. Irs tax form 1040ez How to use the 2013 chart. Irs tax form 1040ez   To figure your depreciation deduction for 2013, find the percentage in the column of Table 4-1 based on the date that you first placed the car in service and the depreciation method that you are using. Irs tax form 1040ez Multiply the unadjusted basis of your car (defined earlier) by that percentage to determine the amount of your depreciation deduction. Irs tax form 1040ez If you prefer to figure your depreciation deduction without the help of the chart, see Publication 946. Irs tax form 1040ez    Your deduction cannot be more than the maximum depreciation limit for cars. Irs tax form 1040ez See Depreciation Limits, later. Irs tax form 1040ez Example. Irs tax form 1040ez Phil bought a used truck in February 2012 to use exclusively in his landscape business. Irs tax form 1040ez He paid $9,200 for the truck with no trade-in. Irs tax form 1040ez Phil did not claim any section 179 deduction, the truck did not qualify for the special depreciation allowance, and he chose to use the 200% DB method to get the largest depreciation deduction in the early years. Irs tax form 1040ez Phil used the MACRS depreciation chart in 2012 to find his percentage. Irs tax form 1040ez The unadjusted basis of his truck equals its cost because Phil used it exclusively for business. Irs tax form 1040ez He multiplied the unadjusted basis of his truck, $9,200, by the percentage that applied, 20%, to figure his 2012 depreciation deduction of $1,840. Irs tax form 1040ez In 2013, Phil used the truck for personal purposes when he repaired his father's cabin. Irs tax form 1040ez His records show that the business use of his truck was 90% in 2013. Irs tax form 1040ez Phil used Table 4-1 to find his percentage. Irs tax form 1040ez Reading down the first column for the date placed in service and across to the 200% DB column, he locates his percentage, 32%. Irs tax form 1040ez He multiplies the unadjusted basis of his truck, $8,280 ($9,200 cost × 90% business use), by 32% to figure his 2013 depreciation deduction of $2,650. Irs tax form 1040ez Depreciation Limits There are limits on the amount you can deduct for depreciation of your car, truck, or van. Irs tax form 1040ez The section 179 deduction and special depreciation allowance are treated as depreciation for purposes of the limits. Irs tax form 1040ez The maximum amount you can deduct each year depends on the year you place the car in service. Irs tax form 1040ez These limits are shown in the following tables. Irs tax form 1040ez   Maximum Depreciation Deduction for Cars Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2012–2013 $11,1601 $5,100 $3,050 $1,875 2010–2011 11,0602 4,900 2,950 1,775 2008–2009 10,9603 4,800 2,850 1,775 2007 3,060 4,900 2,850 1,775 2006 2,960 4,800 2,850 1,775 2005 2,960 4,700 2,850 1,675 2004 10,6103 4,800 2,850 1,675 5/06/2003– 12/31/2003 10,7104 4,900 2,950 1,775 1/01/2003– 5/05/2003 7,6605 4,900 2,950 1,775 2001–2002 7,6605 4,900 2,950 1,775 2000 3,060 4,900 2,950 1,775 1$3,160 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Irs tax form 1040ez 2$3,060 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Irs tax form 1040ez 3$2,960 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Irs tax form 1040ez 4$7,660 if you acquired the car before 5/6/2003. Irs tax form 1040ez $3,060 if the car is not qualified property or if you elect not to claim any special depreciation allowance. Irs tax form 1040ez 5$3,060 if you acquired the car before 9/11/2001, the car is not qualified property, or you elect not to claim the special depreciation allowance. Irs tax form 1040ez Trucks and vans. Irs tax form 1040ez   For 2013, the maximum depreciation deductions for trucks and vans are generally higher than those for cars. Irs tax form 1040ez A truck or van is a passenger automobile that is classified by the manufacturer as a truck or van and rated at 6,000 pounds gross vehicle weight or less. Irs tax form 1040ez For trucks and vans placed in service before 2003, use the Maximum Depreciation Deduction for Cars table. Irs tax form 1040ez Maximum Depreciation Deduction for Trucks and Vans Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,3601 $5,400 $3,250 $1,975 2012 $11,3601 $5,300 $3,150 $1,875 2011 11,2601 5,200 3,150 1,875 2010 11,1601 5,100 3,050 1,875 2009 11,0601 4,900 2,950 1,775 2008 11,1601 5,100 3,050 1,875 2007 3,260 5,200 3,050 1,875 2005–2006 3,260 5,200 3,150 1,875 2004 10,9101 5,300 3,150 1,875 2003 11,0101,2 5,400 3,250 1,975 1If the special depreciation allowance does not apply or you make the election not to claim the special depreciation allowance, the first-year limit is $3,360 for 2012 and 2013, $3,260 for 2011, $3,160 for 2010, $3,060 for 2009, $3,160 for 2008, $3,260 for 2004, and $3,360 for 2003. Irs tax form 1040ez 2If the truck or van was acquired before 5/06/2003, the truck or van is qualified property, and you claim the special depreciation allowance for the truck or van, the maximum deduction is $7,960. Irs tax form 1040ez Car used less than full year. Irs tax form 1040ez   The depreciation limits are not reduced if you use a car for less than a full year. Irs tax form 1040ez This means that you do not reduce the limit when you either place a car in service or dispose of a car during the year. Irs tax form 1040ez However, the depreciation limits are reduced if you do not use the car exclusively for business and investment purposes. Irs tax form 1040ez See Reduction for personal use , next. Irs tax form 1040ez Reduction for personal use. Irs tax form 1040ez   The depreciation limits are reduced based on your percentage of personal use. Irs tax form 1040ez If you use a car less than 100% in your business or work, you must determine the depreciation deduction limit by multiplying the limit amount by the percentage of business and investment use during the tax year. Irs tax form 1040ez Section 179 deduction. Irs tax form 1040ez   The section 179 deduction is treated as a depreciation deduction. Irs tax form 1040ez If you place a car that is not a truck or van in service in 2013, use it only for business, and choose the section 179 deduction, the special depreciation allowance, and the depreciation deduction for that car for 2013 is limited to $11,160. Irs tax form 1040ez Example. Irs tax form 1040ez On September 4, 2013, Jack bought a used car for $10,000 and placed it in service. Irs tax form 1040ez He used it 80% for his business, and he chooses to take a section 179 deduction for the car. Irs tax form 1040ez The car is not qualified property for purposes of the special depreciation allowance. Irs tax form 1040ez Before applying the limit, Jack figures his maximum section 179 deduction to be $8,000. Irs tax form 1040ez This is the cost of his qualifying property (up to the maximum $500,000 amount) multiplied by his business use ($10,000 × 80%). Irs tax form 1040ez Jack then figures that his section 179 deduction for 2013 is limited to $2,528 (80% of $3,160). Irs tax form 1040ez He then figures his unadjusted basis of $5,472 (($10,000 × 80%) − $2,528) for determining his depreciation deduction. Irs tax form 1040ez Jack has reached his maximum depreciation deduction for 2013. Irs tax form 1040ez For 2014, Jack will use his unadjusted basis of $5,472 to figure his depreciation deduction. Irs tax form 1040ez Deductions in years after the recovery period. Irs tax form 1040ez   If the depreciation deductions for your car are reduced under the passenger automobile limits (discussed earlier), you will have unrecovered basis in your car at the end of the recovery period. Irs tax form 1040ez If you continue to use your car for business, you can deduct that unrecovered basis (subject to depreciation limits) after the recovery period ends. Irs tax form 1040ez Unrecovered basis. Irs tax form 1040ez   This is your cost or other basis in the car reduced by any clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), alternative motor vehicle credit, electric vehicle credit, gas guzzler tax, and depreciation (including any special depreciation allowance , discussed earlier, unless you elect not to claim it) and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use. Irs tax form 1040ez The recovery period. Irs tax form 1040ez   For 5-year property, your recovery period is 6 calendar years. Irs tax form 1040ez A part year's depreciation is allowed in the first calendar year, a full year's depreciation is allowed in each of the next 4 calendar years, and a part year's depreciation is allowed in the 6th calendar year. Irs tax form 1040ez   Under MACRS, your recovery period is the same whether you use declining balance or straight line depreciation. Irs tax form 1040ez You determine your unrecovered basis in the 7th year after you placed the car in service. Irs tax form 1040ez How to treat unrecovered basis. Irs tax form 1040ez   If you continue to use your car for business after the recovery period, you can claim a depreciation deduction in each succeeding tax year until you recover your basis in the car. Irs tax form 1040ez The maximum amount you can deduct each year is determined by the date you placed the car in service and your business-use percentage. Irs tax form 1040ez For example, no deduction is allowed for a year you use your car 100% for personal purposes. Irs tax form 1040ez Example. Irs tax form 1040ez In April 2007, Bob bought and placed in service a car he used exclusively in his business. Irs tax form 1040ez The car cost $31,500. Irs tax form 1040ez Bob did not claim a section 179 deduction or the special depreciation allowance for the car. Irs tax form 1040ez He continued to use the car 100% in his business throughout the recovery period (2007 through 2012). Irs tax form 1040ez For those years, Bob used the MACRS Depreciation Chart (200% declining balance method) and the Maximum Depreciation Deduction for Cars table, earlier, for the applicable tax year to compute his depreciation deductions during the recovery period. Irs tax form 1040ez Bob's depreciation deductions were subject to the depreciation limits so he will have unrecovered basis at the end of the recovery period as shown in the following table. Irs tax form 1040ez      MACRS     Deprec. Irs tax form 1040ez Year % Amount Limit Allowed 2007 20. Irs tax form 1040ez 00 $6,300 $3,060 $ 3,060 2008 32. Irs tax form 1040ez 00 10,080 4,900 4,900 2009 19. Irs tax form 1040ez 20 6,048 2,850 2,850 2010 11. Irs tax form 1040ez 52 3,629 1,775 1,775 2011 11. Irs tax form 1040ez 52 3,629 1,775 1,775 2012 5. Irs tax form 1040ez 76 1,814 1,775 1,775 Total $31,500   16,135 For the correct limit, see Maximum Depreciation Deduction for Cars under “Depreciation Limits,” earlier, for the maximum amount of depreciation allowed each year. Irs tax form 1040ez   At the end of 2012, Bob had an unrecovered basis in the car of $15,365 ($31,500 – $16,135). Irs tax form 1040ez If Bob continued to use the car 100% for business in 2013 and later years, he can claim a depreciation deduction equal to the lesser of $1,775 or his remaining unrecovered basis. Irs tax form 1040ez   If Bob's business use of the car was less than 100% during any year, his depreciation deduction would be less than the maximum amount allowable for that year. Irs tax form 1040ez However, in determining his unrecovered basis in the car, he would still reduce his original basis by the maximum amount allowable as if the business use had been 100%. Irs tax form 1040ez For example, if Bob had used his car 60% for business instead of 100%, his allowable depreciation deductions would have been $9,681 ($16,135 × 60%), but he still would have to reduce his basis by $16,135 to determine his unrecovered basis. Irs tax form 1040ez Table 4-1. Irs tax form 1040ez 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Irs tax form 1040ez ) If you claim actual expenses for your car, use the chart below to find the depreciation method and percentage to use for your 2013 return for cars placed in service in 2013. Irs tax form 1040ez   First, using the left column, find the date you first placed the car in service in 2013. Irs tax form 1040ez Then select the depreciation method and percentage from column (a), (b), or (c) following the rules explained in this chapter. Irs tax form 1040ez For cars placed in service before 2013, you must use the same method you used on last year's return unless a decline in your business use requires you to change to the straight line method. Irs tax form 1040ez Refer back to the MACRS Depreciation Chart for the year you placed the car in service. Irs tax form 1040ez (See Car Used 50% or Less for Business . Irs tax form 1040ez )  Multiply the unadjusted basis of your car by your business use percentage. Irs tax form 1040ez Multiply the result by the percentage you found in the chart to find the amount of your depreciation deduction for 2013. Irs tax form 1040ez (Also see Depreciation Limits . Irs tax form 1040ez )   If you placed your car in service after September of any year and you placed other business property in service during the same year, you may have to use the Jan. Irs tax form 1040ez 1—Sept. Irs tax form 1040ez 30 percentage instead of the Oct. Irs tax form 1040ez 1—Dec. Irs tax form 1040ez 31 percentage for your car. Irs tax form 1040ez               To find out if this applies to you, determine: 1) the basis of all business property you placed in service after September of that year and 2) the basis of all business property you placed in service during that entire year. Irs tax form 1040ez If the basis of the property placed in service after September is not more than 40% of the basis of all property (certain property is excluded) placed in service for the entire year, use the percentage for Jan. Irs tax form 1040ez 1—Sept. Irs tax form 1040ez 30 for figuring depreciation for your car. Irs tax form 1040ez See Which Convention Applies? in chapter 4 of Publication 946 for more details. Irs tax form 1040ez               Example. Irs tax form 1040ez You buy machinery (basis of $32,000) in May 2013 and a new van (basis of $20,000) in October 2013, both used 100% in your business. Irs tax form 1040ez You
Español

Tribal Governments

Official information and services from the U.S. government

The Irs Tax Form 1040ez

Irs tax form 1040ez Publication 596 - Additional Material Table of Contents EIC Table How To Get Tax HelpLow Income Taxpayer Clinics EIC Eligibility Checklist You may claim the EIC if you answer “Yes” to all the following questions. Irs tax form 1040ez *     Yes No 1. Irs tax form 1040ez Is your AGI less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have more than two qualifying children? (See Rule 1. Irs tax form 1040ez ) □ □ 2. Irs tax form 1040ez Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 2. Irs tax form 1040ez ) □ □ 3. Irs tax form 1040ez Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3. Irs tax form 1040ez ) Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing jointly. Irs tax form 1040ez (See Rule 4. Irs tax form 1040ez ) □ □ 4. Irs tax form 1040ez Answer “Yes” if you are not filing Form 2555 or Form 2555-EZ. Irs tax form 1040ez Otherwise, answer “No. Irs tax form 1040ez ” (See Rule 5. Irs tax form 1040ez ) □ □ 5. Irs tax form 1040ez Is your investment income $3,300 or less? (See Rule 6. Irs tax form 1040ez ) □ □ 6. Irs tax form 1040ez Is your total earned income at least $1 but less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have more than two qualifying children? (See Rules 7 and 15. Irs tax form 1040ez ) □ □ 7. Irs tax form 1040ez Answer “Yes” if (a) you are not a qualifying child of another taxpayer or (b) you are filing a joint return. Irs tax form 1040ez Otherwise, answer “No. Irs tax form 1040ez ” (See Rules 10 and 13. Irs tax form 1040ez ) □ □   STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. Irs tax form 1040ez If you do not have a qualifying child, skip questions 8 and 9 and answer 10–12. Irs tax form 1040ez *     8. Irs tax form 1040ez Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8. Irs tax form 1040ez ) □ □ 9. Irs tax form 1040ez Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child does not meet the tests to be a qualifying child of any other person or (b) your qualifying child meets the tests to be a qualifying child of another person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in Rule 9. Irs tax form 1040ez Answer “No” if the other person is the one entitled to treat the child as a qualifying child under the tiebreaker rules. Irs tax form 1040ez □ □ 10. Irs tax form 1040ez Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2013? (See Rule 11. Irs tax form 1040ez ) □ □ 11. Irs tax form 1040ez Answer “Yes” if (a) you cannot be claimed as a dependent on anyone else's return or (b) you are filing a joint return. Irs tax form 1040ez Otherwise, answer “No. Irs tax form 1040ez ” (See Rule 12. Irs tax form 1040ez ) □ □ 12. Irs tax form 1040ez Was your main home (and your spouse's if filing a joint return) in the United States for more than half the year? (See Rule 14. Irs tax form 1040ez )    □ □ PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC. Irs tax form 1040ez Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. Irs tax form 1040ez You cannot use Form 1040EZ. Irs tax form 1040ez If you answered “Yes” to questions 1 through 7 and “No” to question 8, answer questions 10 through 12 to see if you can claim the EIC without a qualifying child. Irs tax form 1040ez PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim the EIC. Irs tax form 1040ez If you answered “No” to any question that applies to you: You cannot claim the EIC. Irs tax form 1040ez EIC Table 2013 Earned Income Credit (EIC) Table Caution. Irs tax form 1040ez This is not a tax table. Irs tax form 1040ez 1. Irs tax form 1040ez To find your credit, read down the “At least - But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet. Irs tax form 1040ez 2. Irs tax form 1040ez Then, go to the column that includes your filing status and the number of qualifying children you have. Irs tax form 1040ez Enter the credit from that column on your EIC Worksheet. Irs tax form 1040ez Example. Irs tax form 1040ez If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. Irs tax form 1040ez   And your filing status is– If the amount you are looking up from the worksheet is– Single, head of household, or qualifying widow(er) and the number of children you have is– Married filing jointly and the number of children you have is–   0 1 2 3 0 1 2 3 At least But less than Your credit is– Your credit is– $1 $50 $2 $9 $10 $11 $2 $9 $10 $11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 487 2,168 2,550 2,869 487 2,168 2,550 2,869 6,400 6,450 487 2,185 2,570 2,891 487 2,185 2,570 2,891 6,450 6,500 487 2,202 2,590 2,914 487 2,202 2,590 2,914 6,500 6,550 487 2,219 2,610 2,936 487 2,219 2,610 2,936 6,550 6,600 487 2,236 2,630 2,959 487 2,236 2,630 2,959 6,600 6,650 487 2,253 2,650 2,981 487 2,253 2,650 2,981 6,650 6,700 487 2,270 2,670 3,004 487 2,270 2,670 3,004 6,700 6,750 487 2,287 2,690 3,026 487 2,287 2,690 3,026 6,750 6,800 487 2,304 2,710 3,049 487 2,304 2,710 3,049 6,800 6,850 487 2,321 2,730 3,071 487 2,321 2,730 3,071 6,850 6,900 487 2,338 2,750 3,094 487 2,338 2,750 3,094 6,900 6,950 487 2,355 2,770 3,116 487 2,355 2,770 3,116 6,950 7,000 487 2,372 2,790 3,139 487 2,372 2,790 3,139 7,000 7,050 487 2,389 2,810 3,161 487 2,389 2,810 3,161 7,050 7,100 487 2,406 2,830 3,184 487 2,406 2,830 3,184 7,100 7,150 487 2,423 2,850 3,206 487 2,423 2,850 3,206 7,150 7,200 487 2,440 2,870 3,229 487 2,440 2,870 3,229 7,200 7,250 487 2,457 2,890 3,251 487 2,457 2,890 3,251 7,250 7,300 487 2,474 2,910 3,274 487 2,474 2,910 3,274 7,300 7,350 487 2,491 2,930 3,296 487 2,491 2,930 3,296 7,350 7,400 487 2,508 2,950 3,319 487 2,508 2,950 3,319 7,400 7,450 487 2,525 2,970 3,341 487 2,525 2,970 3,341 7,450 7,500 487 2,542 2,990 3,364 487 2,542 2,990 3,364 7,500 7,550 487 2,559 3,010 3,386 487 2,559 3,010 3,386 7,550 7,600 487 2,576 3,030 3,409 487 2,576 3,030 3,409 7,600 7,650 487 2,593 3,050 3,431 487 2,593 3,050 3,431 7,650 7,700 487 2,610 3,070 3,454 487 2,610 3,070 3,454 7,700 7,750 487 2,627 3,090 3,476 487 2,627 3,090 3,476 7,750 7,800 487 2,644 3,110 3,499 487 2,644 3,110 3,499 7,800 7,850 487 2,661 3,130 3,521 487 2,661 3,130 3,521 7,850 7,900 487 2,678 3,150 3,544 487 2,678 3,150 3,544 7,900 7,950 487 2,695 3,170 3,566 487 2,695 3,170 3,566 7,950 8,000 487 2,712 3,190 3,589 487 2,712 3,190 3,589 8,000 8,050 483 2,729 3,210 3,611 487 2,729 3,210 3,611 8,050 8,100 479 2,746 3,230 3,634 487 2,746 3,230 3,634 8,100 8,150 475 2,763 3,250 3,656 487 2,763 3,250 3,656 8,150 8,200 472 2,780 3,270 3,679 487 2,780 3,270 3,679 8,200 8,250 468 2,797 3,290 3,701 487 2,797 3,290 3,701 8,250 8,300 464 2,814 3,310 3,724 487 2,814 3,310 3,724 8,300 8,350 460 2,831 3,330 3,746 487 2,831 3,330 3,746 8,350 8,400 456 2,848 3,350 3,769 487 2,848 3,350 3,769 8,400 8,450 452 2,865 3,370 3,791 487 2,865 3,370 3,791 8,450 8,500 449 2,882 3,390 3,814 487 2,882 3,390 3,814 8,500 8,550 445 2,899 3,410 3,836 487 2,899 3,410 3,836 8,550 8,600 441 2,916 3,430 3,859 487 2,916 3,430 3,859 8,600 8,650 437 2,933 3,450 3,881 487 2,933 3,450 3,881 8,650 8,700 433 2,950 3,470 3,904 487 2,950 3,470 3,904 8,700 8,750 430 2,967 3,490 3,926 487 2,967 3,490 3,926 8,750 8,800 426 2,984 3,510 3,949 487 2,984 3,510 3,949 8,800 8,850 422 3,001 3,530 3,971 487 3,001 3,530 3,971 8,850 8,900 418 3,018 3,550 3,994 487 3,018 3,550 3,994 8,900 8,950 414 3,035 3,570 4,016 487 3,035 3,570 4,016 8,950 9,000 410 3,052 3,590 4,039 487 3,052 3,590 4,039 9,000 9,050 407 3,069 3,610 4,061 487 3,069 3,610 4,061 9,050 9,100 403 3,086 3,630 4,084 487 3,086 3,630 4,084 9,100 9,150 399 3,103 3,650 4,106 487 3,103 3,650 4,106 9,150 9,200 395 3,120 3,670 4,129 487 3,120 3,670 4,129 9,200 9,250 391 3,137 3,690 4,151 487 3,137 3,690 4,151 9,250 9,300 387 3,154 3,710 4,174 487 3,154 3,710 4,174 9,300 9,350 384 3,171 3,730 4,196 487 3,171 3,730 4,196 9,350 9,400 380 3,188 3,750 4,219 487 3,188 3,750 4,219 9,400 9,450 376 3,205 3,770 4,241 487 3,205 3,770 4,241 9,450 9,500 372 3,222 3,790 4,264 487 3,222 3,790 4,264 9,500 9,550 368 3,239 3,810 4,286 487 3,239 3,810 4,286 9,550 9,600 365 3,250 3,830 4,309 487 3,250 3,830 4,309 9,600 9,650 361 3,250 3,850 4,331 487 3,250 3,850 4,331 9,650 9,700 357 3,250 3,870 4,354 487 3,250 3,870 4,354 9,700 9,750 353 3,250 3,890 4,376 487 3,250 3,890 4,376 9,750 9,800 349 3,250 3,910 4,399 487 3,250 3,910 4,399 9,800 9,850 345 3,250 3,930 4,421 487 3,250 3,930 4,421 9,850 9,900 342 3,250 3,950 4,444 487 3,250 3,950 4,444 9,900 9,950 338 3,250 3,970 4,466 487 3,250 3,970 4,466 9,950 10,000 334 3,250 3,990 4,489 487 3,250 3,990 4,489 10,000 10,050 330 3,250 4,010 4,511 487 3,250 4,010 4,511 10,050 10,100 326 3,250 4,030 4,534 487 3,250 4,030 4,534 10,100 10,150 322 3,250 4,050 4,556 487 3,250 4,050 4,556 10,150 10,200 319 3,250 4,070 4,579 487 3,250 4,070 4,579 10,200 10,250 315 3,250 4,090 4,601 487 3,250 4,090 4,601 10,250 10,300 311 3,250 4,110 4,624 487 3,250 4,110 4,624 10,300 10,350 307 3,250 4,130 4,646 487 3,250 4,130 4,646 10,350 10,400 303 3,250 4,150 4,669 487 3,250 4,150 4,669 10,400 10,450 299 3,250 4,170 4,691 487 3,250 4,170 4,691 10,450 10,500 296 3,250 4,190 4,714 487 3,250 4,190 4,714 10,500 10,550 292 3,250 4,210 4,736 487 3,250 4,210 4,736 10,550 10,600 288 3,250 4,230 4,759 487 3,250 4,230 4,759 10,600 10,650 284 3,250 4,250 4,781 487 3,250 4,250 4,781 10,650 10,700 280 3,250 4,270 4,804 487 3,250 4,270 4,804 10,700 10,750 277 3,250 4,290 4,826 487 3,250 4,290 4,826 10,750 10,800 273 3,250 4,310 4,849 487 3,250 4,310 4,849 10,800 10,850 269 3,250 4,330 4,871 487 3,250 4,330 4,871 10,850 10,900 265 3,250 4,350 4,894 487 3,250 4,350 4,894 10,900 10,950 261 3,250 4,370 4,916 487 3,250 4,370 4,916 10,950 11,000 257 3,250 4,390 4,939 487 3,250 4,390 4,939 11,000 11,050 254 3,250 4,410 4,961 487 3,250 4,410 4,961 11,050 11,100 250 3,250 4,430 4,984 487 3,250 4,430 4,984 11,100 11,150 246 3,250 4,450 5,006 487 3,250 4,450 5,006 11,150 11,200 242 3,250 4,470 5,029 487 3,250 4,470 5,029 11,200 11,250 238 3,250 4,490 5,051 487 3,250 4,490 5,051 11,250 11,300 234 3,250 4,510 5,074 487 3,250 4,510 5,074 11,300 11,350 231 3,250 4,530 5,096 487 3,250 4,530 5,096 11,350 11,400 227 3,250 4,550 5,119 487 3,250 4,550 5,119 11,400 11,450 223 3,250 4,570 5,141 487 3,250 4,570 5,141 11,450 11,500 219 3,250 4,590 5,164 487 3,250 4,590 5,164 11,500 11,550 215 3,250 4,610 5,186 487 3,250 4,610 5,186 11,550 11,600 212 3,250 4,630 5,209 487 3,250 4,630 5,209 11,600 11,650 208 3,250 4,650 5,231 487 3,250 4,650 5,231 11,650 11,700 204 3,250 4,670 5,254 487 3,250 4,670 5,254 11,700 11,750 200 3,250 4,690 5,276 487 3,250 4,690 5,276 11,750 11,800 196 3,250 4,710 5,299 487 3,250 4,710 5,299 11,800 11,850 192 3,250 4,730 5,321 487 3,250 4,730 5,321 11,850 11,900 189 3,250 4,750 5,344 487 3,250 4,750 5,344 11,900 11,950 185 3,250 4,770 5,366 487 3,250 4,770 5,366 11,950 12,000 181 3,250 4,790 5,389 487 3,250 4,790 5,389 12,000 12,050 177 3,250 4,810 5,411 487 3,250 4,810 5,411 12,050 12,100 173 3,250 4,830 5,434 487 3,250 4,830 5,434 12,100 12,150 169 3,250 4,850 5,456 487 3,250 4,850 5,456 12,150 12,200 166 3,250 4,870 5,479 487 3,250 4,870 5,479 12,200 12,250 162 3,250 4,890 5,501 487 3,250 4,890 5,501 12,250 12,300 158 3,250 4,910 5,524 487 3,250 4,910 5,524 12,300 12,350 154 3,250 4,930 5,546 487 3,250 4,930 5,546 12,350 12,400 150 3,250 4,950 5,569 487 3,250 4,950 5,569 12,400 12,450 146 3,250 4,970 5,591 487 3,250 4,970 5,591 12,450 12,500 143 3,250 4,990 5,614 487 3,250 4,990 5,614 12,500 12,550 139 3,250 5,010 5,636 487 3,250 5,010 5,636 12,550 12,600 135 3,250 5,030 5,659 487 3,250 5,030 5,659 12,600 12,650 131 3,250 5,050 5,681 487 3,250 5,050 5,681 12,650 12,700 127 3,250 5,070 5,704 487 3,250 5,070 5,704 12,700 12,750 124 3,250 5,090 5,726 487 3,250 5,090 5,726 12,750 12,800 120 3,250 5,110 5,749 487 3,250 5,110 5,749 12,800 12,850 116 3,250 5,130 5,771 487 3,250 5,130 5,771 12,850 12,900 112 3,250 5,150 5,794 487 3,250 5,150 5,794 12,900 12,950 108 3,250 5,170 5,816 487 3,250 5,170 5,816 12,950 13,000 104 3,250 5,190 5,839 487 3,250 5,190 5,839 13,000 13,050 101 3,250 5,210 5,861 487 3,250 5,210 5,861 13,050 13,100 97 3,250 5,230 5,884 487 3,250 5,230 5,884 13,100 13,150 93 3,250 5,250 5,906 487 3,250 5,250 5,906 13,150 13,200 89 3,250 5,270 5,929 487 3,250 5,270 5,929 13,200 13,250 85 3,250 5,290 5,951 487 3,250 5,290 5,951 13,250 13,300 81 3,250 5,310 5,974 487 3,250 5,310 5,974 13,300 13,350 78 3,250 5,330 5,996 487 3,250 5,330 5,996 13,350 13,400 74 3,250 5,350 6,019 482 3,250 5,350 6,019 13,400 13,450 70 3,250 5,372 6,044 479 3,250 5,372 6,044 13,450 13,500 66 3,250 5,372 6,044 475 3,250 5,372 6,044 13,500 13,550 62 3,250 5,372 6,044 471 3,250 5,372 6,044 13,550 13,600 59 3,250 5,372 6,044 467 3,250 5,372 6,044 13,600 13,650 55 3,250 5,372 6,044 463 3,250 5,372 6,044 13,650 13,700 51 3,250 5,372 6,044 459 3,250 5,372 6,044 13,700 13,750 47 3,250 5,372 6,044 456 3,250 5,372 6,044 13,750 13,800 43 3,250 5,372 6,044 452 3,250 5,372 6,044 13,800 13,850 39 3,250 5,372 6,044 448 3,250 5,372 6,044 13,850 13,900 36 3,250 5,372 6,044 444 3,250 5,372 6,044 13,900 13,950 32 3,250 5,372 6,044 440 3,250 5,372 6,044 13,950 14,000 28 3,250 5,372 6,044 436 3,250 5,372 6,044 14,000 14,050 24 3,250 5,372 6,044 433 3,250 5,372 6,044 14,050 14,100 20 3,250 5,372 6,044 429 3,250 5,372 6,044 14,100 14,150 16 3,250 5,372 6,044 425 3,250 5,372 6,044 14,150 14,200 13 3,250 5,372 6,044 421 3,250 5,372 6,044 14,200 14,250 9 3,250 5,372 6,044 417 3,250 5,372 6,044 14,250 14,300 5 3,250 5,372 6,044 413 3,250 5,372 6,044 14,300 14,350 * * If the amount you are looking up from the worksheet is at least $14,300 but less than $14,340, and you have no qualifying children, your credit is $2. Irs tax form 1040ez  If the amount you are looking up from the worksheet is $14,340 or more, and you have no qualifying children, you cannot take the credit. Irs tax form 1040ez 3,250 5,372 6,044 410 3,250 5,372 6,044 14,350 14,400 0 3,250 5,372 6,044 406 3,250 5,372 6,044 14,400 14,450 0 3,250 5,372 6,044 402 3,250 5,372 6,044 14,450 14,500 0 3,250 5,372 6,044 398 3,250 5,372 6,044 14,500 14,550 0 3,250 5,372 6,044 394 3,250 5,372 6,044 14,550 14,600 0 3,250 5,372 6,044 391 3,250 5,372 6,044 14,600 14,650 0 3,250 5,372 6,044 387 3,250 5,372 6,044 14,650 14,700 0 3,250 5,372 6,044 383 3,250 5,372 6,044 14,700 14,750 0 3,250 5,372 6,044 379 3,250 5,372 6,044 14,750 14,800 0 3,250 5,372 6,044 375 3,250 5,372 6,044 14,800 14,850 0 3,250 5,372 6,044 371 3,250 5,372 6,044 14,850 14,900 0 3,250 5,372 6,044 368 3,250 5,372 6,044 14,900 14,950 0 3,250 5,372 6,044 364 3,250 5,372 6,044 14,950 15,000 0 3,250 5,372 6,044 360 3,250 5,372 6,044 15,000 15,050 0 3,250 5,372 6,044 356 3,250 5,372 6,044 15,050 15,100 0 3,250 5,372 6,044 352 3,250 5,372 6,044 15,100 15,150 0 3,250 5,372 6,044 348 3,250 5,372 6,044 15,150 15,200 0 3,250 5,372 6,044 345 3,250 5,372 6,044 15,200 15,250 0 3,250 5,372 6,044 341 3,250 5,372 6,044 15,250 15,300 0 3,250 5,372 6,044 337 3,250 5,372 6,044 15,300 15,350 0 3,250 5,372 6,044 333 3,250 5,372 6,044 15,350 15,400 0 3,250 5,372 6,044 329 3,250 5,372 6,044 15,400 15,450 0 3,250 5,372 6,044 326 3,250 5,372 6,044 15,450 15,500 0 3,250 5,372 6,044 322 3,250 5,372 6,044 15,500 15,550 0 3,250 5,372 6,044 318 3,250 5,372 6,044 15,550 15,600 0 3,250 5,372 6,044 314 3,250 5,372 6,044 15,600 15,650 0 3,250 5,372 6,044 310 3,250 5,372 6,044 15,650 15,700 0 3,250 5,372 6,044 306 3,250 5,372 6,044 15,700 15,750 0 3,250 5,372 6,044 303 3,250 5,372 6,044 15,750 15,800 0 3,250 5,372 6,044 299 3,250 5,372 6,044 15,800 15,850 0 3,250 5,372 6,044 295 3,250 5,372 6,044 15,850 15,900 0 3,250 5,372 6,044 291 3,250 5,372 6,044 15,900 15,950 0 3,250 5,372 6,044 287 3,250 5,372 6,044 15,950 16,000 0 3,250 5,372 6,044 283 3,250 5,372 6,044 16,000 16,050 0 3,250 5,372 6,044 280 3,250 5,372 6,044 16,050 16,100 0 3,250 5,372 6,044 276 3,250 5,372 6,044 16,100 16,150 0 3,250 5,372 6,044 272 3,250 5,372 6,044 16,150 16,200 0 3,250 5,372 6,044 268 3,250 5,372 6,044 16,200 16,250 0 3,250 5,372 6,044 264 3,250 5,372 6,044 16,250 16,300 0 3,250 5,372 6,044 260 3,250 5,372 6,044 16,300 16,350 0 3,250 5,372 6,044 257 3,250 5,372 6,044 16,350 16,400 0 3,250 5,372 6,044 253 3,250 5,372 6,044 16,400 16,450 0 3,250 5,372 6,044 249 3,250 5,372 6,044 16,450 16,500 0 3,250 5,372 6,044 245 3,250 5,372 6,044 16,500 16,550 0 3,250 5,372 6,044 241 3,250 5,372 6,044 16,550 16,600 0 3,250 5,372 6,044 238 3,250 5,372 6,044 16,600 16,650 0 3,250 5,372 6,044 234 3,250 5,372 6,044 16,650 16,700 0 3,250 5,372 6,044 230 3,250 5,372 6,044 16,700 16,750 0 3,250 5,372 6,044 226 3,250 5,372 6,044 16,750 16,800 0 3,250 5,372 6,044 222 3,250 5,372 6,044 16,800 16,850 0 3,250 5,372 6,044 218 3,250 5,372 6,044 16,850 16,900 0 3,250 5,372 6,044 215 3,250 5,372 6,044 16,900 16,950 0 3,250 5,372 6,044 211 3,250 5,372 6,044 16,950 17,000 0 3,250 5,372 6,044 207 3,250 5,372 6,044 17,000 17,050 0 3,250 5,372 6,044 203 3,250 5,372 6,044 17,050 17,100 0 3,250 5,372 6,044 199 3,250 5,372 6,044 17,100 17,150 0 3,250 5,372 6,044 195 3,250 5,372 6,044 17,150 17,200 0 3,250 5,372 6,044 192 3,250 5,372 6,044 17,200 17,250 0 3,250 5,372 6,044 188 3,250 5,372 6,044 17,250 17,300 0 3,250 5,372 6,044 184 3,250 5,372 6,044 17,300 17,350 0 3,250 5,372 6,044 180 3,250 5,372 6,044 17,350 17,400 0 3,250 5,372 6,044 176 3,250 5,372 6,044 17,400 17,450 0 3,250 5,372 6,044 173 3,250 5,372 6,044 17,450 17,500 0 3,250 5,372 6,044 169 3,250 5,372 6,044 17,500 17,550 0 3,250 5,372 6,044 165 3,250 5,372 6,044 17,550 17,600 0 3,243 5,363 6,034 161 3,250 5,372 6,044 17,600 17,650 0 3,235 5,352 6,023 157 3,250 5,372 6,044 17,650 17,700 0 3,227 5,341 6,013 153 3,250 5,372 6,044 17,700 17,750 0 3,219 5,331 6,002 150 3,250 5,372 6,044 17,750 17,800 0 3,211 5,320 5,992 146 3,250 5,372 6,044 17,800 17,850 0 3,203 5,310 5,981 142 3,250 5,372 6,044 17,850 17,900 0 3,195 5,299 5,971 138 3,250 5,372 6,044 17,900 17,950 0 3,187 5,289 5,960 134 3,250 5,372 6,044 17,950 18,000 0 3,179 5,278 5,950 130 3,250 5,372 6,044 18,000 18,050 0 3,171 5,268 5,939 127 3,250 5,372 6,044 18,050 18,100 0 3,163 5,257 5,929 123 3,250 5,372 6,044 18,100 18,150 0 3,155 5,247 5,918 119 3,250 5,372 6,044 18,150 18,200 0 3,147 5,236 5,908 115 3,250 5,372 6,044 18,200 18,250 0 3,139 5,226 5,897 111 3,250 5,372 6,044 18,250 18,300 0 3,131 5,215 5,887 107 3,250 5,372 6,044 18,300 18,350 0 3,123 5,205 5,876 104 3,250 5,372 6,044 18,350 18,400 0 3,115 5,194 5,866 100 3,250 5,372 6,044 18,400 18,450 0 3,107 5,184 5,855 96 3,250 5,372 6,044 18,450 18,500 0 3,099 5,173 5,844 92 3,250 5,372 6,044 18,500 18,550 0 3,091 5,162 5,834 88 3,250 5,372 6,044 18,550 18,600 0 3,083 5,152 5,823 85 3,250 5,372 6,044 18,600 18,650 0 3,075 5,141 5,813 81 3,250 5,372 6,044 18,650 18,700 0 3,067 5,131 5,802 77 3,250 5,372 6,044 18,700 18,750 0 3,059 5,120 5,792 73 3,250 5,372 6,044 18,750 18,800 0 3,051 5,110 5,781 69 3,250 5,372 6,044 18,800 18,850 0 3,043 5,099 5,771 65 3,250 5,372 6,044 18,850 18,900 0 3,035 5,089 5,760 62 3,250 5,372 6,044 18,900 18,950 0 3,027 5,078 5,750 58 3,250 5,372 6,044 18,950 19,000 0 3,019 5,068 5,739 54 3,250 5,372 6,044 19,000 19,050 0 3,011 5,057 5,729 50 3,250 5,372 6,044 19,050 19,100 0 3,004 5,047 5,718 46 3,250 5,372 6,044 19,100 19,150 0 2,996 5,036 5,708 42 3,250 5,372 6,044 19,150 19,200 0 2,988 5,026 5,697 39 3,250 5,372 6,044 19,200 19,250 0 2,980 5,015 5,687 35 3,250 5,372 6,044 19,250 19,300 0 2,972 5,005 5,676 31 3,250 5,372 6,044 19,300 19,350 0 2,964 4,994 5,665 27 3,250 5,372 6,044 19,350 19,400 0 2,956 4,983 5,655 23 3,250 5,372 6,044 19,400 19,450 0 2,948 4,973 5,644 20 3,250 5,372 6,044 19,450 19,500 0 2,940 4,962 5,634 16 3,250 5,372 6,044 19,500 19,550 0 2,932 4,952 5,623 12 3,250 5,372 6,044 19,550 19,600 0 2,924 4,941 5,613 8 3,250 5,372 6,044 19,600 19,650 0 2,916 4,931 5,602 4 3,250 5,372 6,044 19,650 19,700 0 2,908 4,920 5,592 * * If the amount you are looking up from the worksheet is at least $19,650 but less than $19,680, and you have no qualifying children, your credit is $1. Irs tax form 1040ez  If the amount you are looking up from the worksheet is $19,680 or more, and you have no qualifying children, you cannot take the credit. Irs tax form 1040ez 3,250 5,372 6,044 19,700 19,750 0 2,900 4,910 5,581 0 3,250 5,372 6,044 19,750 19,800 0 2,892 4,899 5,571 0 3,250 5,372 6,044 19,800 19,850 0 2,884 4,889 5,560 0 3,250 5,372 6,044 19,850 19,900 0 2,876 4,878 5,550 0 3,250 5,372 6,044 19,900 19,950 0 2,868 4,868 5,539 0 3,250 5,372 6,044 19,950 20,000 0 2,860 4,857 5,529 0 3,250 5,372 6,044 20,000 20,050 0 2,852 4,847 5,518 0 3,250 5,372 6,044 20,050 20,100 0 2,844 4,836 5,508 0 3,250 5,372 6,044 20,100 20,150 0 2,836 4,825 5,497 0 3,250 5,372 6,044 20,150 20,200 0 2,828 4,815 5,486 0 3,250 5,372 6,044 20,200 20,250 0 2,820 4,804 5,476 0 3,250 5,372 6,044 20,250 20,300 0 2,812 4,794 5,465 0 3,250 5,372 6,044 20,300 20,350 0 2,804 4,783 5,455 0 3,250 5,372 6,044 20,350 20,400 0 2,796 4,773 5,444 0 3,250 5,372 6,044 20,400 20,450 0 2,788 4,762 5,434 0 3,250 5,372 6,044 20,450 20,500 0 2,780 4,752 5,423 0 3,250 5,372 6,044 20,500 20,550 0 2,772 4,741 5,413 0 3,250 5,372 6,044 20,550 20,600 0 2,764 4,731 5,402 0 3,250 5,372 6,044 20,600 20,650 0 2,756 4,720 5,392 0 3,250 5,372 6,044 20,650 20,700 0 2,748 4,710 5,381 0 3,250 5,372 6,044 20,700 20,750 0 2,740 4,699 5,371 0 3,250 5,372 6,044 20,750 20,800 0 2,732 4,689 5,360 0 3,250 5,372 6,044 20,800 20,850 0 2,724 4,678 5,350 0 3,250 5,372 6,044 20,850 20,900 0 2,716 4,668 5,339 0 3,250 5,372 6,044 20,900 20,950 0 2,708 4,657 5,329 0 3,250 5,372 6,044 20,950 21,000 0 2,700 4,646 5,318 0 3,250 5,372 6,044 21,000 21,050 0 2,692 4,636 5,307 0 3,250 5,372 6,044 21,050 21,100 0 2,684 4,625 5,297 0 3,250 5,372 6,044 21,100 21,150 0 2,676 4,615 5,286 0 3,250 5,372 6,044 21,150 21,200 0 2,668 4,604 5,276 0 3,250 5,372 6,044 21,200 21,250 0 2,660 4,594 5,265 0 3,250 5,372 6,044 21,250 21,300 0 2,652 4,583 5,255 0 3,250 5,372 6,044 21,300 21,350 0 2,644 4,573 5,244 0 3,250 5,372 6,044 21,350 21,400 0 2,636 4,562 5,234 0 3,250 5,372 6,044 21,400 21,450 0 2,628 4,552 5,223 0 3,250 5,372 6,044 21,450 21,500 0 2,620 4,541 5,213 0 3,250 5,372 6,044 21,500 21,550 0 2,612 4,531 5,202 0 3,250 5,372 6,044 21,550 21,600 0 2,604 4,520 5,192 0 3,250 5,372 6,044 21,600 21,650 0 2,596 4,510 5,181 0 3,250 5,372 6,044 21,650 21,700 0 2,588 4,499 5,171 0 3,250 5,372 6,044 21,700 21,750 0 2,580 4,489 5,160 0 3,250 5,372 6,044 21,750 21,800 0 2,572 4,478 5,150 0 3,250 5,372 6,044 21,800 21,850 0 2,564 4,467 5,139 0 3,250 5,372 6,044 21,850 21,900 0 2,556 4,457 5,128 0 3,250 5,372 6,044 21,900 21,950 0 2,548 4,446 5,118 0 3,250 5,372 6,044 21,950 22,000 0 2,540 4,436 5,107 0 3,250 5,372 6,044 22,000 22,050 0 2,532 4,425 5,097 0 3,250 5,372 6,044 22,050 22,100 0 2,524 4,415 5,086 0 3,250 5,372 6,044 22,100 22,150 0 2,516 4,404 5,076 0 3,250 5,372 6,044 22,150 22,200 0 2,508 4,394 5,065 0 3,250 5,372 6,044 22,200 22,250 0 2,500 4,383 5,055 0 3,250 5,372 6,044 22,250 22,300 0 2,492 4,373 5,044 0 3,250 5,372 6,044 22,300 22,350 0 2,484 4,362 5,034 0 3,250 5,372 6,044 22,350 22,400 0 2,476 4,352 5,023 0 3,250 5,372 6,044 22,400 22,450 0 2,468 4,341 5,013 0 3,250 5,372 6,044 22,450 22,500 0 2,460 4,331 5,002 0 3,250 5,372 6,044 22,500 22,550 0 2,452 4,320 4,992 0 3,250 5,372 6,044 22,550 22,600 0 2,444 4,310 4,981 0 3,250 5,372 6,044 22,600 22,650 0 2,436 4,299 4,970 0 3,250 5,372 6,044 22,650 22,700 0 2,428 4,288 4,960 0 3,250 5,372 6,044 22,700 22,750 0 2,420 4,278 4,949 0 3,250 5,372 6,044 22,750 22,800 0 2,412 4,267 4,939 0 3,250 5,372 6,044 22,800 22,850 0 2,404 4,257 4,928 0 3,250 5,372 6,044 22,850 22,900 0 2,396 4,246 4,918 0 3,250 5,372 6,044 22,900 22,950 0 2,388 4,236 4,907 0 3,242 5,360 6,032 22,950 23,000 0 2,380 4,225 4,897 0 3,234 5,350 6,021 23,000 23,050 0 2,372 4,215 4,886 0 3,226 5,339 6,011 23,050 23,100 0 2,364 4,204 4,876 0 3,218 5,329 6,000 23,100 23,150 0 2,356 4,194 4,865 0 3,210 5,318 5,990 23,150 23,200 0 2,348 4,183 4,855 0 3,202 5,308 5,979 23,200 23,250 0 2,340 4,173 4,844 0 3,194 5,297 5,969 23,250 23,300 0 2,332 4,162 4,834 0 3,186 5,287 5,958 23,300 23,350 0 2,324 4,152 4,823 0 3,178 5,276 5,948 23,350 23,400 0 2,316 4,141 4,813 0 3,170 5,266 5,937 23,400 23,450 0 2,308 4,131 4,802 0 3,162 5,255 5,927 23,450 23,500 0 2,300 4,120 4,791 0 3,154 5,245 5,916 23,500 23,550 0 2,292 4,109 4,781 0 3,146 5,234 5,906 23,550 23,600 0 2,284 4,099 4,770 0 3,138 5,224 5,895 23,600 23,650 0 2,276 4,088 4,760 0 3,130 5,213 5,884 23,650 23,700 0 2,268 4,078 4,749 0 3,122 5,202 5,874 23,700 23,750 0 2,260 4,067 4,739 0 3,114 5,192 5,863 23,750 23,800 0 2,252 4,057 4,728 0 3,106 5,181 5,853 23,800 23,850 0 2,244 4,046 4,718 0 3,098 5,171 5,842 23,850 23,900 0 2,236 4,036 4,707 0 3,090 5,160 5,832 23,900 23,950 0 2,228 4,025 4,697 0 3,082 5,150 5,821 23,950 24,000 0 2,220 4,015 4,686 0 3,074 5,139 5,811 24,000 24,050 0 2,212 4,004 4,676 0 3,066 5,129 5,800 24,050 24,100 0 2,205 3,994 4,665 0 3,058 5,118 5,790 24,100 24,150 0 2,197 3,983 4,655 0 3,050 5,108 5,779 24,150 24,200 0 2,189 3,973 4,644 0 3,042 5,097 5,769 24,200 24,250 0 2,181 3,962 4,634 0 3,034 5,087 5,758 24,250 24,300 0 2,173 3,952 4,623 0 3,026 5,076 5,748 24,300 24,350 0 2,165 3,941 4,612 0 3,018 5,066 5,737 24,350 24,400 0 2,157 3,930 4,602 0 3,010 5,055 5,727 24,400 24,450 0 2,149 3,920 4,591 0 3,002 5,045 5,716 24,450 24,500 0 2,141 3,909 4,581 0 2,994 5,034 5,705 24,500 24,550 0 2,133 3,899 4,570 0 2,986 5,023 5,695 24,550 24,600 0 2,125 3,888 4,560 0 2,978 5,013 5,684 24,600 24,650 0 2,117 3,878 4,549 0 2,970 5,002 5,674 24,650 24,700 0 2,109 3,867 4,539 0 2,962 4,992 5,663 24,700 24,750 0 2,101 3,857 4,528 0 2,954 4,981 5,653 24,750 24,800 0 2,093 3,846 4,518 0 2,946 4,971 5,642 24,800 24,850 0 2,085 3,836 4,507 0 2,938 4,960 5,632 24,850 24,900 0 2,077 3,825 4,497 0 2,930 4,950 5,621 24,900 24,950 0 2,069 3,815 4,486 0 2,922 4,939 5,611 24,950 25,000 0 2,061 3,804 4,476 0 2,914 4,929 5,600 25,000 25,050 0 2,053 3,794 4,465 0 2,906 4,918 5,590 25,050 25,100 0 2,045 3,783 4,455 0 2,898 4,908 5,579 25,100 25,150 0 2,037 3,772 4,444 0 2,890 4,897 5,569 25,150 25,200 0 2,029 3,762 4,433 0 2,882 4,887 5,558 25,200 25,250 0 2,021 3,751 4,423 0 2,874 4,876 5,548 25,250 25,300 0 2,013 3,741 4,412 0 2,866 4,866 5,537 25,300 25,350 0 2,005 3,730 4,402 0 2,858 4,855 5,526 25,350 25,400 0 1,997 3,720 4,391 0 2,850 4,844 5,516 25,400 25,450 0 1,989 3,709 4,381 0 2,842 4,834 5,505 25,450 25,500 0 1,981 3,699 4,370 0 2,834 4,823 5,495 25,500 25,550 0 1,973 3,688 4,360 0 2,826 4,813 5,484 25,550 25,600 0 1,965 3,678 4,349 0 2,818 4,802 5,474 25,600 25,650 0 1,957 3,667 4,339 0 2,810 4,792 5,463 25,650 25,700 0 1,949 3,657 4,328 0 2,802 4,781 5,453 25,700 25,750 0 1,941 3,646 4,318 0 2,794 4,771 5,442 25,750 25,800 0 1,933 3,636 4,307 0 2,786 4,760 5,432 25,800 25,850 0 1,925 3,625 4,297 0 2,778 4,750 5,421 25,850 25,900 0 1,917 3,615 4,286 0 2,770 4,739 5,411 25,900 25,950 0 1,909 3,604 4,276 0 2,762 4,729 5,400 25,950 26,000 0 1,901 3,593 4,265 0 2,754 4,718 5,390 26,000 26,050 0 1,893 3,583 4,254 0 2,746 4,708 5,379 26,050 26,100 0 1,885 3,572 4,244 0 2,738 4,697 5,369 26,100 26,150 0 1,877 3,562 4,233 0 2,730 4,686 5,358 26,150 26,200 0 1,869 3,551 4,223 0 2,722 4,676 5,347 26,200 26,250 0 1,861 3,541 4,212 0 2,714 4,665 5,337 26,250 26,300 0 1,853 3,530 4,202 0 2,706 4,655 5,326 26,300 26,350 0 1,845 3,520 4,191 0 2,698 4,644 5,316 26,350 26,400 0 1,837 3,509 4,181 0 2,690 4,634 5,305 26,400 26,450 0 1,829 3,499 4,170 0 2,682 4,623 5,295 26,450 26,500 0 1,821 3,488 4,160 0 2,674 4,613 5,284 26,500 26,550 0 1,813 3,478 4,149 0 2,666 4,602 5,274 26,550 26,600 0 1,805 3,467 4,139 0 2,658 4,592 5,263 26,600 26,650 0 1,797 3,457 4,128 0 2,650 4,581 5,253 26,650 26,700 0 1,789 3,446 4,118 0 2,642 4,571 5,242 26,700 26,750 0 1,781 3,436 4,107 0 2,634 4,560 5,232 26,750 26,800 0 1,773 3,425 4,097 0 2,626 4,550 5,221 26,800 26,850 0 1,765 3,414 4,086 0 2,618 4,539 5,211 26,850 26,900 0 1,757 3,404 4,075 0 2,610 4,529 5,200 26,900 26,950 0 1,749 3,393 4,065 0 2,602 4,518 5,190 26,950 27,000 0 1,741 3,383 4,054 0 2,594 4,507 5,179 27,000 27,050 0 1,733 3,372 4,044 0 2,586 4,497 5,168 27,050 27,100 0 1,725 3,362 4,033 0 2,578 4,486 5,158 27,100 27,150 0 1,717 3,351 4,023 0 2,570 4,476 5,147 27,150 27,200 0 1,709 3,341 4,012 0 2,562 4,465 5,137 27,200 27,250 0 1,701 3,330 4,002 0 2,554 4,455 5,126 27,250 27,300 0 1,693 3,320 3,991 0 2,546 4,444 5,116 27,300 27,350 0 1,685 3,309 3,981 0 2,538 4,434 5,105 27,350 27,400 0 1,677 3,299 3,970 0 2,531 4,423 5,095 27,400 27,450 0 1,669 3,288 3,960 0 2,523 4,413 5,084 27,450 27,500 0 1,661 3,278 3,949 0 2,515 4,402 5,074 27,500 27,550 0 1,653 3,267 3,939 0 2,507 4,392 5,063 27,550 27,600 0 1,645 3,257 3,928 0 2,499 4,381 5,053 27,600 27,650 0 1,637 3,246 3,917 0 2,491 4,371 5,042 27,650 27,700 0 1,629 3,235 3,907 0 2,483 4,360 5,032 27,700 27,750 0 1,621 3,225 3,896 0 2,475 4,350 5,021 27,750 27,800 0 1,613 3,214 3,886 0 2,467 4,339 5,011 27,800 27,850 0 1,605 3,204 3,875 0 2,459 4,328 5,000 27,850 27,900 0 1,597 3,193 3,865 0 2,451 4,318 4,989 27,900 27,950 0 1,589 3,183 3,854 0 2,443 4,307 4,979 27,950 28,000 0 1,581 3,172 3,844 0 2,435 4,297 4,968 28,000 28,050 0 1,573 3,162 3,833 0 2,427 4,286 4,958 28,050 28,100 0 1,565 3,151 3,823 0 2,419 4,276 4,947 28,100 28,150 0 1,557 3,141 3,812 0 2,411 4,265 4,937 28,150 28,200 0 1,549 3,130 3,802 0 2,403 4,255 4,926 28,200 28,250 0 1,541 3,120 3,791 0 2,395 4,244 4,916 28,250 28,300 0 1,533 3,109 3,781 0 2,387 4,234 4,905 28,300 28,350 0 1,525 3,099 3,770 0 2,379 4,223 4,895 28,350 28,400 0 1,517 3,088 3,760 0 2,371 4,213 4,884 28,400 28,450 0 1,509 3,078 3,749 0 2,363 4,202 4,874 28,450 28,500 0 1,501 3,067 3,738 0 2,355 4,192 4,863 28,500 28,550 0 1,493 3,056 3,728 0 2,347 4,181 4,853 28,550 28,600 0 1,485 3,046 3,717 0 2,339 4,171 4,842 28,600 28,650 0 1,477 3,035 3,707 0 2,331 4,160 4,831 28,650 28,700 0 1,469 3,025 3,696 0 2,323 4,149 4,821 28,700 28,750 0 1,461 3,014 3,686 0 2,315 4,139 4,810 28,750 28,800 0 1,453 3,004 3,675 0 2,307 4,128 4,800 28,800 28,850 0 1,445 2,993 3,665 0 2,299 4,118 4,789 28,850 28,900 0 1,437 2,983 3,654 0 2,291 4,107 4,779 28,900 28,950 0 1,429 2,972 3,644 0 2,283 4,097 4,768 28,950 29,000 0 1,421 2,962 3,633 0 2,275 4,086 4,758 29,000 29,050 0 1,413 2,951 3,623 0 2,267 4,076 4,747 29,050 29,100 0 1,406 2,941 3,612 0 2,259 4,065 4,737 29,100 29,150 0 1,398 2,930 3,602 0 2,251 4,055 4,726 29,150 29,200 0 1,390 2,920 3,591 0 2,243 4,044 4,716 29,200 29,250 0 1,382 2,909 3,581 0 2,235 4,034 4,705 29,250 29,300 0 1,374 2,899 3,570 0 2,227 4,023 4,695 29,300 29,350 0 1,366 2,888 3,559 0 2,219 4,013 4,684 29,350 29,400 0 1,358 2,877 3,549 0 2,211 4,002 4,674 29,400 29,450 0 1,350 2,867 3,538 0 2,203 3,992 4,663 29,450 29,500 0 1,342 2,856 3,528 0 2,195 3,981 4,652 29,500 29,550 0 1,334 2,846 3,517 0 2,187 3,970 4,642 29,550 29,600 0 1,326 2,835 3,507 0 2,179 3,960 4,631 29,600 29,650 0 1,318 2,825 3,496 0 2,171 3,949 4,621 29,650 29,700 0 1,310 2,814 3,486 0 2,163 3,939 4,610 29,700 29,750 0 1,302 2,804 3,475 0 2,155 3,928 4,600 29,750 29,800 0 1,294 2,793 3,465 0 2,147 3,918 4,589 29,800 29,850 0 1,286 2,783 3,454 0 2,139 3,907 4,579 29,850 29,900 0 1,278 2,772 3,444 0 2,131 3,897 4,568 29,900 29,950 0 1,270 2,762 3,433 0 2,123 3,886 4,558 29,950 30,000 0 1,262 2,751 3,423 0 2,115 3,876 4,547 30,000 30,050 0 1,254 2,741 3,412 0 2,107 3,865 4,537 30,050 30,100 0 1,246 2,730 3,402 0 2,099 3,855 4,526 30,100 30,150 0 1,238 2,719 3,391 0 2,091 3,844 4,516 30,150 30,200 0 1,230 2,709 3,380 0 2,083 3,834 4,505 30,200 30,250 0 1,222 2,698 3,370 0 2,075 3,823 4,495 30,250 30,300 0 1,214 2,688 3,359 0 2,067 3,813 4,484 30,300 30,350 0 1,206 2,677 3,349 0 2,059 3,802 4,473 30,350 30,400 0 1,198 2,667 3,338 0 2,051 3,791 4,463 30,400 30,450 0 1,190 2,656 3,328 0 2,043 3,781 4,452 30,450 30,500 0 1,182 2,646 3,317 0 2,035 3,770 4,442 30,500 30,550 0 1,174 2,635 3,307 0 2,027 3,760 4,431 30,550 30,600 0 1,166 2,625 3,296 0 2,019 3,749 4,421 30,600 30,650 0 1,158 2,614 3,286 0 2,011 3,739 4,410 30,650 30,700 0 1,150 2,604 3,275 0 2,003 3,728 4,400 30,700 30,750 0 1,142 2,593 3,265 0 1,995 3,718 4,389 30,750 30,800 0 1,134 2,583 3,254 0 1,987 3,707 4,379 30,800 30,850 0 1,126 2,572 3,244 0 1,979 3,697 4,368 30,850 30,900 0 1,118 2,562 3,233 0 1,971 3,686 4,358 30,900 30,950 0 1,110 2,551 3,223 0 1,963 3,676 4,347 30,950 31,000 0 1,102 2,540 3,212 0 1,955 3,665 4,337 31,000 31,050 0 1,094 2,530 3,201 0 1,947 3,655 4,326 31,050 31,100 0 1,086 2,519 3,191 0 1,939 3,644 4,316 31,100 31,150 0 1,078 2,509 3,180 0 1,931 3,633 4,305 31,150 31,200 0 1,070 2,498 3,170 0 1,923 3,623 4,294 31,200 31,250 0 1,062 2,488 3,159 0 1,915 3,612 4,284 31,250 31,300 0 1,054 2,477 3,149 0 1,907 3,602 4,273 31,300 31,350 0 1,046 2,467 3,138 0 1,899 3,591 4,263 31,350 31,400 0 1,038 2,456 3,128 0 1,891 3,581 4,252 31,400 31,450 0 1,030 2,446 3,117 0 1,883 3,570 4,242 31,450 31,500 0 1,022 2,435 3,107 0 1,875 3,560 4,231 31,500 31,550 0 1,014 2,425 3,096 0 1,867 3,549 4,221 31,550 31,600 0 1,006 2,414 3,086 0 1,859 3,539 4,210 31,600 31,650 0 998 2,404 3,075 0 1,851 3,528 4,200 31,650 31,700 0 990 2,393 3,065 0 1,843 3,518 4,189 31,700 31,750 0 982 2,383 3,054 0 1,835 3,507 4,179 31,750 31,800 0 974 2,372 3,044 0 1,827 3,497 4,168 31,800 31,850 0 966 2,361 3,033 0 1,819 3,486 4,158 31,850 31,900 0 958 2,351 3,022 0 1,811 3,476 4,147 31,900 31,950 0 950 2,340 3,012 0 1,803 3,465 4,137 31,950 32,000 0 942 2,330 3,001 0 1,795 3,454 4,126 32,000 32,050 0 934 2,319 2,991 0 1,787 3,444 4,115 32,050 32,100 0 926 2,309 2,980 0 1,779 3,433 4,105 32,100 32,150 0 918 2,298 2,970 0 1,771 3,423 4,094 32,150 32,200 0 910 2,288 2,959 0 1,763 3,412 4,084 32,200 32,250 0 902 2,277 2,949 0 1,755 3,402 4,073 32,250 32,300 0 894 2,267 2,938 0 1,747 3,391 4,063 32,300 32,350 0 886 2,256 2,928 0 1,739 3,381 4,052 32,350 32,400 0 878 2,246 2,917 0 1,732 3,370 4,042 32,400 32,450 0 870 2,235 2,907 0 1,724 3,360 4,031 32,450 32,500 0 862 2,225 2,896 0 1,716 3,349 4,021 32,500 32,550 0 854 2,214 2,886 0 1,708 3,339 4,010 32,550 32,600 0 846 2,204 2,875 0 1,700 3,328 4,000 32,600 32,650 0 838 2,193 2,864 0 1,692 3,318 3,989 32,650 32,700 0 830 2,182 2,854 0 1,684 3,307 3,979 32,700 32,750 0 822 2,172 2,843 0 1,676 3,297 3,968 32,750 32,800 0 814 2,161 2,833 0 1,668 3,286 3,958 32,800 32,850 0 806 2,151 2,822 0 1,660 3,275 3,947 32,850 32,900 0 798 2,140 2,812 0 1,652 3,265 3,936 32,900 32,950 0 790 2,130 2,801 0 1,644 3,254 3,926 32,950 33,000 0 782 2,119 2,791 0 1,636 3,244 3,915 33,000 33,050 0 774 2,109 2,780 0 1,628 3,233 3,905 33,050 33,100 0 766 2,098 2,770 0 1,620 3,223 3,894 33,100 33,150 0 758 2,088 2,759 0 1,612 3,212 3,884 33,150 33,200 0 750 2,077 2,749 0 1,604 3,202 3,873 33,200 33,250 0 742 2,067 2,738 0 1,596 3,191 3,863 33,250 33,300 0 734 2,056 2,728 0 1,588 3,181 3,852 33,300 33,350 0 726 2,046 2,717 0 1,580 3,170 3,842 33,350 33,400 0 718 2,035 2,707 0 1,572 3,160 3,831 33,400 33,450 0 710 2,025 2,696 0 1,564 3,149 3,821 33,450 33,500 0 702 2,014 2,685 0 1,556 3,139 3,810 33,500 33,550 0 694 2,003 2,675 0 1,548 3,128 3,800 33,550 33,600 0 686 1,993 2,664 0 1,540 3,118 3,789 33,600 33,650 0 678 1,982 2,654 0 1,532 3,107 3,778 33,650 33,700 0 670 1,972 2,643 0 1,524 3,096 3,768 33,700 33,750 0 662 1,961 2,633 0 1,516 3,086 3,757 33,750 33,800 0 654 1,951 2,622 0 1,508 3,075 3,747 33,800 33,850 0 646 1,940 2,612 0 1,500 3,065 3,736 33,850 33,900 0 638 1,930 2,601 0 1,492 3,054 3,726 33,900 33,950 0 630 1,919 2,591 0 1,484 3,044 3,715 33,950 34,000 0 622 1,909 2,580 0 1,476 3,033 3,705 34,000 34,050 0 614 1,898 2,570 0 1,468 3,023 3,694 34,050 34,100 0 607 1,888 2,559 0 1,460 3,012 3,684 34,100 34,150 0 599 1,877 2,549 0 1,452 3,002 3,673 34,150 34,200 0 591 1,867 2,538 0 1,444 2,991 3,663 34,200 34,250 0 583 1,856 2,528 0 1,436 2,981 3,652 34,250 34,300 0 575 1,846 2,517 0 1,428 2,970 3,642 34,300 34,350 0 567 1,835 2,506 0 1,420 2,960 3,631 34,350 34,400 0 559 1,824 2,496 0 1,412 2,949 3,621 34,400 34,450 0 551 1,814 2,485 0 1,404 2,939 3,610 34,450 34,500 0 543 1,803 2,475 0 1,396 2,928 3,599 34,500 34,550 0 535 1,793 2,464 0 1,388 2,917 3,589 34,550 34,600 0 527 1,782 2,454 0 1,380 2,907 3,578 34,600 34,650 0 519 1,772 2,443 0 1,372 2,896 3,568 34,650 34,700 0 511 1,761 2,433 0 1,364 2,886 3,557 34,700 34,750 0 503 1,751 2,422 0 1,356 2,875 3,547 34,750 34,800 0 495 1,740 2,412 0 1,348 2,865 3,536 34,800 34,850 0 487 1,730 2,401 0 1,340 2,854 3,526 34,850 34,900 0 479 1,719 2,391 0 1,332 2,844 3,515 34,900 34,950 0 471 1,709 2,380 0 1,324 2,833 3,505 34,950 35,000 0 463 1,698 2,370 0 1,316 2,823 3,494 35,000 35,050 0 455 1,688 2,359 0 1,308 2,812 3,484 35,050 35,100 0 447 1,677 2,349 0 1,300 2,802 3,473 35,100 35,150 0 439 1,666 2,338 0 1,292 2,791 3,463 35,150 35,200 0 431 1,656 2,327 0 1,284 2,781 3,452 35,200 35,250 0 423 1,645 2,317 0 1,276 2,770 3,442 35,250 35,300 0 415 1,635 2,306 0 1,268 2,760 3,431 35,300 35,350 0 407 1,624 2,296 0 1,260 2,749 3,420 35,350 35,400 0 399 1,614 2,285 0 1,252 2,738 3,410 35,400 35,450 0 391 1,603 2,275 0 1,244 2,728 3,399 35,450 35,500 0 383 1,593 2,264 0 1,236 2,717 3,389 35,500 35,550 0 375 1,582 2,254 0 1,228 2,707 3,378 35,550 35,600 0 367 1,572 2,243 0 1,220 2,696 3,368 35,600 35,650 0 359 1,561 2,233 0 1,212 2,686 3,357 35,650 35,700 0 351 1,551 2,222 0 1,204 2,675 3,347 35,700 35,750 0 343 1,540 2,212 0 1,196 2,665 3,336 35,750 35,800 0 335 1,530 2,201 0 1,188 2,654 3,326 35,800 35,850 0 327 1,519 2,191 0 1,180 2,644 3,315 35,850 35,900 0 319 1,509 2,180 0 1,172 2,633 3,305 35,900 35,950 0 311 1,498 2,170 0 1,164 2,623 3,294 35,950 36,000 0 303 1,487 2,159 0 1,156 2,612 3,284 36,000 36,050 0 295 1,477 2,148 0 1,148 2,602 3,273 36,050 36,100 0 287 1,466 2,138 0 1,140 2,591 3,263 36,100 36,150 0 279 1,456 2,127 0 1,132 2,580 3,252 36,150 36,200 0 271 1,445 2,117 0 1,124 2,570 3,241 36,200 36,250 0 263 1,435 2,106 0 1,116 2,559 3,231 36,250 36,300 0 255 1,424 2,096 0 1,108 2,549 3,220 36,300 36,350 0 247 1,414 2,085 0 1,100 2,538 3,210 36,350 36,400 0 239 1,403 2,075 0 1,092 2,528 3,199 36,400 36,450 0 231 1,393 2,064 0 1,084 2,517 3,189 36,450 36,500 0 223 1,382 2,054 0 1,076 2,507 3,178 36,500 36,550 0 215 1,372 2,043 0 1,068 2,496 3,168 36,550 36,600 0 207 1,361 2,033 0 1,060 2,486 3,157 36,600 36,650 0 199 1,351 2,022 0 1,052 2,475 3,147 36,650 36,700 0 191 1,340 2,012 0 1,044 2,465 3,136 36,700 36,750 0 183 1,330 2,001 0 1,036 2,454 3,126 36,750 36,800 0 175 1,319 1,991 0 1,028 2,444 3,115 36,800 36,850 0 167 1,308 1,980 0 1,020 2,433 3,105 36,850 36,900 0 159 1,298 1,969 0 1,012 2,423 3,094 36,900 36,950 0 151 1,287 1,959 0 1,004 2,412 3,084 36,950 37,000 0 143 1,277 1,948 0 996 2,401 3,073 37,000 37,050 0 135 1,266 1,938 0 988 2,391 3,062 37,050 37,100 0 127 1,256 1,927 0 980 2,380 3,052 37,100 37,150 0 119 1,245 1,917 0 972 2,370 3,041 37,150 37,200 0 111 1,235 1,906 0 964 2,359 3,031 37,200 37,250 0 103 1,224 1,896 0 956 2,349 3,020 37,250 37,300 0 95 1,214 1,885 0 948 2,338 3,010 37,300 37,350 0 87 1,203 1,875 0 940 2,328 2,999 37,350 37,400 0 79 1,193 1,864 0 933 2,317 2,989 37,400 37,450 0 71 1,182 1,854 0 925 2,307 2,978 37,450 37,500 0 63 1,172 1,843 0 917 2,296 2,968 37,500 37,550 0 55 1,161 1,833 0 909 2,286 2,957 37,550 37,600 0 47 1,151 1,822 0 901 2,275 2,947 37,600 37,650 0 39 1,140 1,811 0 893 2,265 2,936 37,650 37,700 0 31 1,129 1,801 0 885 2,254 2,926 37,700 37,750 0 23 1,119 1,790 0 877 2,244 2,915 37,750 37,800 0 15 1,108 1,780 0 869 2,233 2,905 37,800 37,850 0 7 1,098 1,769 0 861 2,222 2,894 37,850 37,900 0 * * If the amount you are looking up from the worksheet is at least $37,850 but less than $37,870, and you have one qualifying child, your credit is $2. Irs tax form 1040ez  If the amount you are looking up from the worksheet is $37,870 or more, and you have one qualifying child, you cannot take the credit. Irs tax form 1040ez 1,087 1,759 0 853 2,212 2,883 37,900 37,950 0 0 1,077 1,748 0 845 2,201 2,873 37,950 38,000 0 0 1,066 1,738 0 837 2,191 2,862 38,000 38,050 0 0 1,056 1,727 0 829 2,180 2,852 38,050 38,100 0 0 1,045 1,717 0 821 2,170 2,841 38,100 38,150 0 0 1,035 1,706 0 813 2,159 2,831 38,150 38,200 0 0 1,024 1,696 0 805 2,149 2,820 38,200 38,250 0 0 1,014 1,685 0 797 2,138 2,810 38,250 38,300 0 0 1,003 1,675 0 789 2,128 2,799 38,300 38,350 0 0 993 1,664 0 781 2,117 2,789 38,350 38,400 0 0 982 1,654 0 773 2,107 2,778 38,400 38,450 0 0 972 1,643 0 765 2,096 2,768 38,450 38,500 0 0 961 1,632 0 757 2,086 2,757 38,500 38,550 0 0 950 1,622 0 749 2,075 2,747 38,550 38,600 0 0 940 1,611 0 741 2,065 2,736 38,600 38,650 0 0 929 1,601 0 733 2,054 2,725 38,650 38,700 0 0 919 1,590 0 725 2,043 2,715 38,700 38,750 0 0 908 1,580 0 717 2,033 2,704 38,750 38,800 0 0 898 1,569 0 709 2,022 2,694 38,800 38,850 0 0 887 1,559 0 701 2,012 2,683 38,850 38,900 0 0 877 1,548 0 693 2,001 2,673 38,900 38,950 0 0 866 1,538 0 685 1,991 2,662 38,950 39,000 0 0 856 1,527 0 677 1,980 2,652 39,000 39,050 0 0 845 1,517 0 669 1,970 2,641 39,050 39,100 0 0 835 1,506 0 661 1,959 2,631 39,100 39,150 0 0 824 1,496 0 653 1,949 2,620 39,150 39,200 0 0 814 1,485 0 645 1,938 2,610 39,200 39,250 0 0 803 1,475 0 637 1,928 2,599 39,250 39,300 0 0 793 1,464 0 629 1,917 2,589 39,300 39,350 0 0 782 1,453 0 621 1,907 2,578 39,350 39,400 0 0 771 1,443 0 613 1,896 2,568 39,400 39,450 0 0 761 1,432 0 605 1,886 2,557 39,450 39,500 0 0 750 1,422 0 597 1,875 2,546 39,500 39,550 0 0 740 1,411 0 589 1,864 2,536 39,550 39,600 0 0 729 1,401 0 581 1,854 2,525 39,600 39,650 0 0 719 1,390 0 573 1,843 2,515 39,650 39,700 0 0 708 1,380 0 565 1,833 2,504 39,700 39,750 0 0 698 1,369 0 557 1,822 2,494 39,750 39,800 0 0 687 1,359 0 549 1,812 2,483 39,800 39,850 0 0 677 1,348 0 541 1,801 2,473 39,850 39,900 0 0 666 1,338 0 533 1,791 2,462 39,900 39,950 0 0 656 1,327 0 525 1,780 2,452 39,950 40,000 0 0 645 1,317 0 517 1,770 2,441 40,000 40,050 0 0 635 1,306 0 509 1,759 2,431 40,050 40,100 0 0 624 1,296 0 501 1,749 2,420 40,100 40,150 0 0 613 1,285 0 493 1,738 2,410 40,150 40,200 0 0 603 1,274 0 485 1,728 2,399 40,200 40,250 0 0 592 1,264 0 477 1,717 2,389 40,250 40,300 0 0 582 1,253 0 469 1,707 2,378 40,300 40,350 0 0 571 1,243 0 461 1,696 2,367 40,350 40,400 0 0 561 1,232 0 453 1,685 2,357 40,400 40,450 0 0 550 1,222 0 445 1,675 2,346 40,450 40,500 0 0 540 1,211 0 437 1,664 2,336 40,500 40,550 0 0 529 1,201 0 429 1,654 2,325 40,550 40,600 0 0 519 1,190 0 421 1,643 2,315 40,600 40,650 0 0 508 1,180 0 413 1,633 2,304 40,650 40,700 0 0 498 1,169 0 405 1,622 2,294 40,700 40,750 0 0 487 1,159 0 397 1,612 2,283 40,750 40,800 0 0 477 1,148 0 389 1,601 2,273 40,800 40,850 0 0 466 1,138 0 381 1,591 2,262 40,850 40,900 0 0 456 1,127 0 373 1,580 2,252 40,900 40,950 0 0 445 1,117 0 365 1,570 2,241 40,950 41,000 0 0 434 1,106 0 357 1,559 2,231 41,000 41,050 0 0 424 1,095 0 349 1,549 2,220 41,050 41,100 0 0 413 1,085 0 341 1,538 2,210 41,100 41,150 0 0 403 1,074 0 333 1,527 2,199 41,150 41,200 0 0 392 1,064 0 325 1,517 2,188 41,200 41,250 0 0 382 1,053 0 317 1,506 2,178 41,250 41,300 0 0 371 1,043 0 309 1,496 2,167 41,300 41,350 0 0 361 1,032 0 301 1,485 2,157 41,350 41,400 0 0 350 1,022 0 293 1,475 2,146 41,400 41,450 0 0 340 1,011 0 285 1,464 2,136 41,450 41,500 0 0 329 1,001 0 277 1,454 2,125 41,500 41,550 0 0 319 990 0 269 1,443 2,115 41,550 41,600 0 0 308 980 0 261 1,433 2,104 41,600 41,650 0 0 298 969 0 253 1,422 2,094 41,650 41,700 0 0 287 959 0 245 1,412 2,083 41,700 41,750 0 0 277 948 0 237 1,401 2,073 41,750 41,800 0 0 266 938 0 229 1,391 2,062 41,800 41,850 0 0 255 927 0 221 1,380 2,052 41,850 41,900 0 0 245 916 0 213 1,370 2,041 41,900 41,950 0 0 234 906 0 205 1,359 2,031 41,950 42,000 0 0 224 895 0 197 1,348 2,020 42,000 42,050 0 0 213 885 0 189 1,338 2,009 42,050 42,100 0 0 203 874 0 181 1,327 1,999 42,100 42,150 0 0 192 864 0 173 1,317 1,988 42,150 42,200 0 0 182 853 0 165 1,306 1,978 42,200 42,250 0 0 171 843 0 157 1,296 1,967 42,250 42,300 0 0 161 832 0 149 1,285 1,957 42,300 42,350 0 0 150 822 0 141 1,275 1,946 42,350 42,400 0 0 140 811 0 134 1,264 1,936 42,400 42,450 0 0 129 801 0 126 1,254 1,925 42,450 42,500 0 0 119 790 0 118 1,243 1,915 42,500 42,550 0 0 108 780 0 110 1,233 1,904 42,550 42,600 0 0 98 769 0 102 1,222 1,894 42,600 42,650 0 0 87 758 0 94 1,212 1,883 42,650 42,700 0 0 76 748 0 86 1,201 1,873 42,700 42,750 0 0 66 737 0 78 1,191 1,862 42,750 42,800 0 0 55 727 0 70 1,180 1,852 42,800 42,850 0 0 45 716 0 62 1,169 1,841 42,850 42,900 0 0 34 706 0 54 1,159 1,830 42,900 42,950 0 0 24 695 0 46 1,148 1,820 42,950 43,000 0 0 13 685 0 38 1,138 1,809 43,000 43,050 0 0 * * If the amount you are looking up from the worksheet is at least $43,000 but less than $43,038, and you have two qualifying children, your credit is $4. Irs tax form 1040ez  If the amount you are looking up from the worksheet is $43,038 or more, and you have two qualifying children, you cannot take the credit. Irs tax form 1040ez 674 0 30 1,127 1,799 43,050 43,100 0 0 0 664 0 22 1,117 1,788 43,100 43,150 0 0 0 653 0 14 1,106 1,778 43,150 43,200 0 0 0 643 0 6 1,096 1,767 43,200 43,250 0 0 0 632 0 ** ** If the amount you are looking up from the worksheet is at least $43,200 but less than $43,210, and you have one qualifying child, your credit is $1. Irs tax form 1040ez  If the amount you are looking up from the worksheet is $43,210 or more, and you have one qualifying child, you cannot take the credit. Irs tax form 1040ez 1,085 1,757 43,250 43,300 0 0 0 622 0 0 1,075 1,746 43,300 43,350 0 0 0 611 0 0 1,064 1,736 43,350 43,400 0 0 0 601 0 0 1,054 1,725 43,400 43,450 0 0 0 590 0 0 1,043 1,715 43,450 43,500 0 0 0 579 0 0 1,033 1,704 43,500 43,550 0 0 0 569 0 0 1,022 1,694 43,550 43,600 0 0 0 558 0 0 1,012 1,683 43,600 43,650 0 0 0 548 0 0 1,001 1,672 43,650 43,700 0 0 0 537 0 0 990 1,662 43,700 43,750 0 0 0 527 0 0 980 1,651 43,750 43,800 0 0 0 516 0 0 969 1,641 43,800 43,850 0 0 0 506 0 0 959 1,630 43,850 43,900 0 0 0 495 0 0 948 1,620 43,900 43,950 0 0 0 485 0 0 938 1,609 43,950 44,000 0 0 0 474 0 0 927 1,599 44,000 44,050 0 0 0 464 0 0 917 1,588 44,050 44,100 0 0 0 453 0 0 906 1,578 44,100 44,150 0 0 0 443 0 0 896 1,567 44,150 44,200 0 0 0 432 0 0 885 1,557 44,200 44,250 0 0 0 422 0 0 875 1,546 44,250 44,300 0 0 0 411 0 0 864 1,536 44,300 44,350 0 0 0 400 0 0 854 1,525 44,350 44,400 0 0 0 390 0 0 843 1,515 44,400 44,450 0 0 0 379 0 0 833 1,504 44,450 44,500 0 0 0 369 0 0 822 1,493 44,500 44,550 0 0 0 358 0 0 811 1,483 44,550 44,600 0 0 0 348 0 0 801 1,472 44,600 44,650 0 0 0 337 0 0 790 1,462 44,650 44,700 0 0 0 327 0 0 780 1,451 44,700 44,750 0 0 0 316 0 0 769 1,441 44,750 44,800 0 0 0 306 0 0 759 1,430 44,800 44,850 0 0 0 295 0 0 748 1,420 44,850 44,900 0 0 0 285 0 0 738 1,409 44,900 44,950 0 0 0 274 0 0 727 1,399 44,950 45,000 0 0 0 264 0 0 717 1,388 45,000 45,050 0 0 0 253 0 0 706 1,378 45,050 45,100 0 0 0 243 0 0 696 1,367 45,100 45,150 0 0 0 232 0 0 685 1,357 45,150 45,200 0 0 0 221 0 0 675 1,346 45,200 45,250 0 0 0 211 0 0 664 1,336 45,250 45,300 0 0 0 200 0 0 654 1,325 45,300 45,350 0 0 0 190 0 0 643 1,314 45,350 45,400 0 0 0 179 0 0 632 1,304 45,400 45,450 0 0 0 169 0 0 622 1,293 45,450 45,500 0 0 0 158 0 0 611 1,283 45,500 45,550 0 0 0 148 0 0 601 1,272 45,550 45,600 0 0 0 137 0 0 590 1,262 45,600 45,650 0 0 0 127 0 0 580 1,251 45,650 45,700 0 0 0 116 0 0 569 1,241 45,700 45,750 0 0 0 106 0 0 559 1,230 45,750 45,800 0 0 0 95 0 0 548 1,220 45,800 45,850 0 0 0 85 0 0 538 1,209 45,850 45,900 0 0 0 74 0 0 527 1,199 45,900 45,950 0 0 0 64 0 0 517 1,188 45,950 46,000 0 0 0 53 0 0 506 1,178 46,000 46,050 0 0 0 42 0 0 496 1,167 46,050 46,100 0 0 0 32 0 0 485 1,157 46,100 46,150 0 0 0 21 0 0 474 1,146 46,150 46,200 0 0 0 11 0 0 464 1,135 46,200 46,250 0 0 0 * * If the amount you are looking up from the worksheet is at least $46,200 but less than $46,227, and you have three qualifying children, your credit is $3. Irs tax form 1040ez  If the amount you are looking up from the worksheet is $46,227 or more, and you have three qualifying children, you cannot take the credit. Irs tax form 1040ez 0 0 453 1,125 46,250 46,300 0 0 0 0 0 0 443 1,114 46,300 46,350 0 0 0 0 0 0 432 1,104 46,350 46,400 0 0 0 0 0 0 422 1,093 46,400 46,450 0 0 0 0 0 0 411 1,083 46,450 46,500 0 0 0 0 0 0 401 1,072 46,500 46,550 0 0 0 0 0 0 390 1,062 46,550 46,600 0 0 0 0 0 0 380 1,051 46,600 46,650 0 0 0 0 0 0 369 1,041 46,650 46,700 0 0 0 0 0 0 359 1,030 46,700 46,750 0 0 0 0 0 0 348 1,020 46,750 46,800 0 0 0 0 0 0 338 1,009 46,800 46,850 0 0 0 0 0 0 327 999 46,850 46,900 0 0 0 0 0 0 317 988 46,900 46,950 0 0 0 0 0 0 306 978 46,950 47,000 0 0 0 0 0 0 295 967 47,000 47,050 0 0 0 0 0 0 285 956 47,050 47,100 0 0 0 0 0 0 274 946 47,100 47,150 0 0 0 0 0 0 264 935 47,150 47,200 0 0 0 0 0 0 253 925 47,200 47,250 0 0 0 0 0 0 243 914 47,250 47,300 0 0 0 0 0 0 232 904 47,300 47,350 0 0 0 0 0 0 222 893 47,350 47,400 0 0 0 0 0 0 211 883 47,400 47,450 0 0 0 0 0 0 201 872 47,450 47,500 0 0 0 0 0 0 190 862 47,500 47,550 0 0 0 0 0 0 180 851 47,550 47,600 0 0 0 0 0 0 169 841 47,600 47,650 0 0 0 0 0 0 159 830 47,650 47,700 0 0 0 0 0 0 148 820 47,700 47,750 0 0 0 0 0 0 138 809 47,750 47,800 0 0 0 0 0 0 127 799 47,800 47,850 0 0 0 0 0 0 116 788 47,850 47,900 0 0 0 0 0 0 106 777 47,900 47,950 0 0 0 0 0 0 95 767 47,950 48,000 0 0 0 0 0 0 85 756 48,000 48,050 0 0 0 0 0 0 74 746 48,050 48,100 0 0 0 0 0 0 64 735 48,100 48,150 0 0 0 0 0 0 53 725 48,150 48,200 0 0 0 0 0 0 43 714 48,200 48,250 0 0 0 0 0 0 32 704 48,250 48,300 0 0 0 0 0 0 22 693 48,300 48,350 0 0 0 0 0 0 11 683 48,350 48,400 0 0 0 0 0 0 ** ** If the amount you are looking up from the worksheet is at least $48,350 but less than $48,378, and you have two qualifying children, your credit is $3. Irs tax form 1040ez  If the amount you are looking up from the worksheet is $48,378 or more, and you have two qualifying children, you cannot take the credit. Irs tax form 1040ez 672 48,400 48,450 0 0 0 0 0 0 0 662 48,450 48,500 0 0 0 0 0 0 0 651 48,500 48,550 0 0 0 0 0 0 0 641 48,550 48,600 0 0 0 0 0 0 0 630 48,600 48,650 0 0 0 0 0 0 0 619 48,650 48,700 0 0 0 0 0 0 0 609 48,700 48,750 0 0 0 0 0 0 0 598 48,750 48,800 0 0 0 0 0 0 0 588 48,800 48,850 0 0 0 0 0 0 0 577 48,850 48,900 0 0 0 0 0 0 0 567 48,900 48,950 0 0 0 0 0 0 0 556 48,950 49,000 0 0 0 0 0 0 0 546 49,000 49,050 0 0 0 0 0 0 0 535 49,050 49,100 0 0 0 0 0 0 0 525 49,100 49,150 0 0 0 0 0 0 0 514 49,150 49,200 0 0 0 0 0 0 0 504 49,200 49,250 0 0 0 0 0 0 0 493 49,250 49,300 0 0 0 0 0 0 0 483 49,300 49,350 0 0 0 0 0 0 0 472 49,350 49,400 0 0 0 0 0 0 0 462 49,400 49,450 0 0 0 0 0 0 0 451 49,450 49,500 0 0 0 0 0 0 0 440 49,500 49,550 0 0 0 0 0 0 0 430 49,550 49,600 0 0 0 0 0 0 0 419 49,600 49,650 0 0 0 0 0 0 0 409 49,650 49,700 0 0 0 0 0 0 0 398 49,700 49,750 0 0 0 0 0 0 0 388 49,750 49,800 0 0 0 0 0 0 0 377 49,800 49,850 0 0 0 0 0 0 0 367 49,850 49,900 0 0 0 0 0 0 0 356 49,900 49,950 0 0 0 0 0 0 0 346 49,950 50,000 0 0 0 0 0 0 0 335 50,000 50,050 0 0 0 0 0 0 0 325 50,050 50,100 0 0 0 0 0 0 0 314 50,100 50,150 0 0 0 0 0 0 0 304 50,150 50,200 0 0 0 0 0 0 0 293 50,200 50,250 0 0 0 0 0 0 0 283 50,250 50,300 0 0 0 0 0 0 0 272 50,300 50,350 0 0 0 0 0 0 0 261 50,350 50,400 0 0 0 0 0 0 0 251 50,400 50,450 0 0 0 0 0 0 0 240 50,450 50,500 0 0 0 0 0 0 0 230 50,500 50,550 0 0 0 0 0 0 0 219 50,550 50,600 0 0 0 0 0 0 0 209 50,600 50,650 0 0 0 0 0 0 0 198 50,650 50,700 0 0 0 0 0 0 0 188 50,700 50,750 0 0 0 0 0 0 0 177 50,750 50,800 0 0 0 0 0 0 0 167 50,800 50,850 0 0 0 0 0 0 0 156 50,850 50,900 0 0 0 0 0 0 0 146 50,900 50,950 0 0 0 0 0 0 0 135 50,950 51,000 0 0 0 0 0 0 0 125 51,000 51,050 0 0 0 0 0 0 0 114 51,050 51,100 0 0 0 0 0 0 0 104 51,100 51,150 0 0 0 0 0 0 0 93 51,150 51,200 0 0 0 0 0 0 0 82 51,200 51,250 0 0 0 0 0 0 0 72 51,250 51,300 0 0 0 0 0 0 0 61 51,300 51,350 0 0 0 0 0 0 0 51 51,350 51,400 0 0 0 0 0 0 0 40 51,400 51,450 0 0 0 0 0 0 0 30 51,450 51,500 0 0 0 0 0 0 0 19 51,500 51,550 0 0 0 0 0 0 0 9 51,550 51,567 0 0 0 0 0 0 0 2                     How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Irs tax form 1040ez Free help with your tax return. Irs tax form 1040ez   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs tax form 1040ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs tax form 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs tax form 1040ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs tax form 1040ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs tax form 1040ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs tax form 1040ez gov, download the IRS2Go app, or call 1-800-906-9887. Irs tax form 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs tax form 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs tax form 1040ez aarp. Irs tax form 1040ez org/money/taxaide or call 1-888-227-7669. Irs tax form 1040ez For more information on these programs, go to IRS. Irs tax form 1040ez gov and enter “VITA” in the search box. Irs tax form 1040ez Internet. Irs tax form 1040ez    IRS. Irs tax form 1040ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs tax form 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. Irs tax form 1040ez Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs tax form 1040ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs tax form 1040ez gov or download the IRS2Go app and select the Refund Status option. Irs tax form 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs tax form 1040ez Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Irs tax form 1040ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs tax form 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs tax form 1040ez Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs tax form 1040ez No need to wait on the phone or stand in line. Irs tax form 1040ez The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Irs tax form 1040ez When you reach the response screen, you can print the entire interview and the final response for your records. Irs tax form 1040ez New subject areas are added on a regular basis. Irs tax form 1040ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs tax form 1040ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs tax form 1040ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs tax form 1040ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs tax form 1040ez When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Irs tax form 1040ez Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Irs tax form 1040ez You can also ask the IRS to mail a return or an account transcript to you. Irs tax form 1040ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs tax form 1040ez gov or by calling 1-800-908-9946. Irs tax form 1040ez Tax return and tax account transcripts are generally available for the current year and the past three years. Irs tax form 1040ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs tax form 1040ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs tax form 1040ez If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Irs tax form 1040ez Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs tax form 1040ez gov and enter Where's My Amended Return? in the search box. Irs tax form 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs tax form 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. Irs tax form 1040ez Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs tax form 1040ez gov. Irs tax form 1040ez Select the Payment tab on the front page of IRS. Irs tax form 1040ez gov for more information. Irs tax form 1040ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs tax form 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs tax form 1040ez gov. Irs tax form 1040ez Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs tax form 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs tax form 1040ez gov. Irs tax form 1040ez Request an Electronic Filing PIN by going to IRS. Irs tax form 1040ez gov and entering Electronic Filing PIN in the search box. Irs tax form 1040ez Download forms, instructions and publications, including accessible versions for people with disabilities. Irs tax form 1040ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs tax form 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs tax form 1040ez An employee can answer questions about your tax account or help you set up a payment plan. Irs tax form 1040ez Before you visit, check the Office Locator on IRS. Irs tax form 1040ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs tax form 1040ez If you have a special need, such as a disability, you can request an appointment. Irs tax form 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs tax form 1040ez Apply for an Employer Identification Number (EIN). Irs tax form 1040ez Go to IRS. Irs tax form 1040ez gov and enter Apply for an EIN in the search box. Irs tax form 1040ez Read the Internal Revenue Code, regulations, or other official guidance. Irs tax form 1040ez Read Internal Revenue Bulletins. Irs tax form 1040ez Sign up to receive local and national tax news and more by email. Irs tax form 1040ez Just click on “subscriptions” above the search box on IRS. Irs tax form 1040ez gov and choose from a variety of options. Irs tax form 1040ez    Phone. Irs tax form 1040ez You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs tax form 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. Irs tax form 1040ez Call to locate the nearest volunteer hel