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Lowest Price State Tax Filing

Lowest price state tax filing 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. Lowest price state tax filing *     Yes No 1. Lowest price state tax filing 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. Lowest price state tax filing ) □ □ 2. Lowest price state tax filing Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 2. Lowest price state tax filing ) □ □ 3. Lowest price state tax filing Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3. Lowest price state tax filing ) Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing jointly. Lowest price state tax filing (See Rule 4. Lowest price state tax filing ) □ □ 4. Lowest price state tax filing Answer “Yes” if you are not filing Form 2555 or Form 2555-EZ. Lowest price state tax filing Otherwise, answer “No. Lowest price state tax filing ” (See Rule 5. Lowest price state tax filing ) □ □ 5. Lowest price state tax filing Is your investment income $3,300 or less? (See Rule 6. Lowest price state tax filing ) □ □ 6. Lowest price state tax filing 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. Lowest price state tax filing ) □ □ 7. Lowest price state tax filing Answer “Yes” if (a) you are not a qualifying child of another taxpayer or (b) you are filing a joint return. Lowest price state tax filing Otherwise, answer “No. Lowest price state tax filing ” (See Rules 10 and 13. Lowest price state tax filing ) □ □   STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. Lowest price state tax filing If you do not have a qualifying child, skip questions 8 and 9 and answer 10–12. Lowest price state tax filing *     8. Lowest price state tax filing Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8. Lowest price state tax filing ) □ □ 9. Lowest price state tax filing 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. Lowest price state tax filing Answer “No” if the other person is the one entitled to treat the child as a qualifying child under the tiebreaker rules. Lowest price state tax filing □ □ 10. Lowest price state tax filing 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. Lowest price state tax filing ) □ □ 11. Lowest price state tax filing Answer “Yes” if (a) you cannot be claimed as a dependent on anyone else's return or (b) you are filing a joint return. Lowest price state tax filing Otherwise, answer “No. Lowest price state tax filing ” (See Rule 12. Lowest price state tax filing ) □ □ 12. Lowest price state tax filing 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. Lowest price state tax filing )    □ □ PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC. Lowest price state tax filing Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. Lowest price state tax filing You cannot use Form 1040EZ. Lowest price state tax filing 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. Lowest price state tax filing PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim the EIC. Lowest price state tax filing If you answered “No” to any question that applies to you: You cannot claim the EIC. Lowest price state tax filing EIC Table 2013 Earned Income Credit (EIC) Table Caution. Lowest price state tax filing This is not a tax table. Lowest price state tax filing 1. Lowest price state tax filing 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. Lowest price state tax filing 2. Lowest price state tax filing Then, go to the column that includes your filing status and the number of qualifying children you have. Lowest price state tax filing Enter the credit from that column on your EIC Worksheet. Lowest price state tax filing Example. Lowest price state tax filing 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. Lowest price state tax filing   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. Lowest price state tax filing  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. Lowest price state tax filing 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. Lowest price state tax filing  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. Lowest price state tax filing 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. Lowest price state tax filing  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. Lowest price state tax filing 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. Lowest price state tax filing  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. Lowest price state tax filing 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. Lowest price state tax filing  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. Lowest price state tax filing 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. Lowest price state tax filing  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. Lowest price state tax filing 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. Lowest price state tax filing  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. Lowest price state tax filing 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. Lowest price state tax filing Free help with your tax return. Lowest price state tax filing   You can get free help preparing your return nationwide from IRS-certified volunteers. Lowest price state tax filing The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Lowest price state tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Lowest price state tax filing 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. Lowest price state tax filing In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Lowest price state tax filing To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Lowest price state tax filing gov, download the IRS2Go app, or call 1-800-906-9887. Lowest price state tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. Lowest price state tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. Lowest price state tax filing aarp. Lowest price state tax filing org/money/taxaide or call 1-888-227-7669. Lowest price state tax filing For more information on these programs, go to IRS. Lowest price state tax filing gov and enter “VITA” in the search box. Lowest price state tax filing Internet. Lowest price state tax filing    IRS. Lowest price state tax filing gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Lowest price state tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. Lowest price state tax filing 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. Lowest price state tax filing Check the status of your 2013 refund with the Where's My Refund? application on IRS. Lowest price state tax filing gov or download the IRS2Go app and select the Refund Status option. Lowest price state tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. Lowest price state tax filing 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. Lowest price state tax filing You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Lowest price state tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Lowest price state tax filing Use the Interactive Tax Assistant (ITA) to research your tax questions. Lowest price state tax filing No need to wait on the phone or stand in line. Lowest price state tax filing 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. Lowest price state tax filing When you reach the response screen, you can print the entire interview and the final response for your records. Lowest price state tax filing New subject areas are added on a regular basis. Lowest price state tax filing  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Lowest price state tax filing gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Lowest price state tax filing You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Lowest price state tax filing The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Lowest price state tax filing 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. Lowest price state tax filing 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. Lowest price state tax filing You can also ask the IRS to mail a return or an account transcript to you. Lowest price state tax filing Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Lowest price state tax filing gov or by calling 1-800-908-9946. Lowest price state tax filing Tax return and tax account transcripts are generally available for the current year and the past three years. Lowest price state tax filing Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Lowest price state tax filing Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Lowest price state tax filing 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. Lowest price state tax filing Check the status of your amended return using Where's My Amended Return? Go to IRS. Lowest price state tax filing gov and enter Where's My Amended Return? in the search box. Lowest price state tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Lowest price state tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. Lowest price state tax filing Make a payment using one of several safe and convenient electronic payment options available on IRS. Lowest price state tax filing gov. Lowest price state tax filing Select the Payment tab on the front page of IRS. Lowest price state tax filing gov for more information. Lowest price state tax filing Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Lowest price state tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. Lowest price state tax filing gov. Lowest price state tax filing 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. Lowest price state tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Lowest price state tax filing gov. Lowest price state tax filing Request an Electronic Filing PIN by going to IRS. Lowest price state tax filing gov and entering Electronic Filing PIN in the search box. Lowest price state tax filing Download forms, instructions and publications, including accessible versions for people with disabilities. Lowest price state tax filing Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Lowest price state tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Lowest price state tax filing An employee can answer questions about your tax account or help you set up a payment plan. Lowest price state tax filing Before you visit, check the Office Locator on IRS. Lowest price state tax filing gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Lowest price state tax filing If you have a special need, such as a disability, you can request an appointment. Lowest price state tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Lowest price state tax filing Apply for an Employer Identification Number (EIN). Lowest price state tax filing Go to IRS. Lowest price state tax filing gov and enter Apply for an EIN in the search box. Lowest price state tax filing Read the Internal Revenue Code, regulations, or other official guidance. Lowest price state tax filing Read Internal Revenue Bulletins. Lowest price state tax filing Sign up to receive local and national tax news and more by email. Lowest price state tax filing Just click on “subscriptions” above the search box on IRS. Lowest price state tax filing gov and choose from a variety of options. Lowest price state tax filing    Phone. Lowest price state tax filing You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Lowest price state tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. Lowest price state tax filing Call to locate the nearest volunteer hel
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The Health Coverage Tax Credit (HCTC) Program

The HCTC made health insurance more affordable for eligible individuals and their families by paying a significant portion of qualified health insurance premiums for tax years 2002 through 2013. 

HCTC Latest News and Background
Important Update:  The legislation that authorized the Health Coverage Tax Credit (HCTC) has expired. The tax credit is not available for tax years after 2013. 

HCTC Eligibility Requirements and How to Claim the HCTC
On this page you can find general requirements, as well as information about claiming the HCTC on your federal income tax return.

HCTC Information for our Partners
The HCTC Program partnered with companies, unions, the Department of Labor, state workforce agencies, Pension Benefit Guaranty Corporation (PBGC), and tax professionals to administer the HCTC. Health Plan Administrators (HPAs) can also access this page to find helpful information on returning funds to the HCTC Program.

HCTC Information for Tax Professionals
Tax Professionals can find information on how they can help yearly filers claim the HCTC on their federal income tax return.  

HCTC Quick References
You can find HCTC-related information including contact information, a glossary of common terms, frequently asked questions, a link to our state-qualified health plans, and additional resources.

For more information about the HCTC, please contact us.

Page Last Reviewed or Updated: 01-Jan-2014

The Lowest Price State Tax Filing

Lowest price state tax filing 1. Lowest price state tax filing   Tax Withholding for 2014 Table of Contents Introduction Useful Items - You may want to see: Salaries and WagesDetermining Amount of Tax Withheld Using Form W-4 Completing Form W-4 and Worksheets Getting the Right Amount of Tax Withheld Rules Your Employer Must Follow Exemption From Withholding Supplemental Wages Penalties Tips Taxable Fringe BenefitsSpecial rule. Lowest price state tax filing Exceptions. Lowest price state tax filing Sick Pay Pensions and AnnuitiesPeriodic Payments Nonperiodic Payments Eligible Rollover Distributions Choosing Not To Have Income Tax Withheld Gambling WinningsException. Lowest price state tax filing Identical wagers. Lowest price state tax filing Unemployment Compensation Federal Payments Backup WithholdingTaxpayer identification number. Lowest price state tax filing Underreported interest or dividends. Lowest price state tax filing Introduction This chapter discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Lowest price state tax filing This chapter explains in detail the rules for withholding tax from each of these types of income. Lowest price state tax filing The discussion of salaries and wages includes an explanation of how to complete Form W-4. Lowest price state tax filing This chapter also covers backup withholding on interest, dividends, and other payments. Lowest price state tax filing Useful Items - You may want to see: Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request See chapter 5 of this publication for information about getting these publications and forms. Lowest price state tax filing Salaries and Wages Income tax is withheld from the pay of most employees. Lowest price state tax filing Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Lowest price state tax filing It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Lowest price state tax filing See Supplemental Wages , later, for definitions of accountable and nonaccountable plans. Lowest price state tax filing If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Lowest price state tax filing This is explained under Exemption From Withholding , later. Lowest price state tax filing You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Lowest price state tax filing If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed in chapter 2. Lowest price state tax filing Military retirees. Lowest price state tax filing   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Lowest price state tax filing Household workers. Lowest price state tax filing   If you are a household worker, you can ask your employer to withhold income tax from your pay. Lowest price state tax filing A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Lowest price state tax filing   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Lowest price state tax filing If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed in chapter 2. Lowest price state tax filing Farmworkers. Lowest price state tax filing   Generally, income tax is withheld from your cash wages for work on a farm unless your employer both: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Lowest price state tax filing Differential wage payments. Lowest price state tax filing   When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Lowest price state tax filing Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Lowest price state tax filing The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Lowest price state tax filing Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Lowest price state tax filing The amount you earn in each payroll period. Lowest price state tax filing The information you give your employer on Form W-4. Lowest price state tax filing Form W-4 includes four types of information that your employer will use to figure your withholding. Lowest price state tax filing Whether to withhold at the single rate or at the lower married rate. Lowest price state tax filing How many withholding allowances you claim (each allowance reduces the amount withheld). Lowest price state tax filing Whether you want an additional amount withheld. Lowest price state tax filing Whether you are claiming an exemption from withholding in 2014. Lowest price state tax filing See Exemption From Withholding , later. Lowest price state tax filing Note. Lowest price state tax filing You must specify a filing status and a number of withholding allowances on Form W-4. Lowest price state tax filing You cannot specify only a dollar amount of withholding. Lowest price state tax filing New Job When you start a new job, you must fill out a Form W-4 and give it to your employer. Lowest price state tax filing Your employer should have copies of the form. Lowest price state tax filing If you need to change the information later, you must fill out a new form. Lowest price state tax filing If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Lowest price state tax filing You may be able to avoid overwithholding if your employer agrees to use the part-year method. Lowest price state tax filing See Part-Year Method , later, for more information. Lowest price state tax filing Employee also receiving pension income. Lowest price state tax filing   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Lowest price state tax filing However, you can choose to split your withholding allowances between your pension and job in any manner. Lowest price state tax filing Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Lowest price state tax filing When this happens, you may need to give your employer a new Form W-4 to change your withholding status or number of allowances. Lowest price state tax filing If the changes reduce the number of allowances you are allowed to claim or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Lowest price state tax filing See Marital Status (Line 3 of Form W-4) and Withholding Allowances (Line 5 of Form W-4) , later. Lowest price state tax filing Generally, you can submit a new Form W-4 whenever you wish to change your withholding allowances for any other reason. Lowest price state tax filing See Table 1-1 for examples of personal and financial changes you should consider. Lowest price state tax filing Table 1-1. Lowest price state tax filing Personal and Financial Changes Factor Examples Lifestyle change Marriage Divorce Birth or adoption of child Loss of an exemption Purchase of a new home Retirement Filing chapter 11 bankruptcy Wage income You or your spouse start or stop working, or start or stop a second job Change in the amount of taxable income not subject to withholding Interest income Dividends Capital gains Self-employment income IRA (including certain Roth  IRA) distributions Change in the amount of adjustments to income IRA deduction Student loan interest deduction Alimony expense Change in the amount of itemized deductions or tax credits Medical expenses Taxes Interest expense Gifts to charity Job expenses Dependent care expenses Education credit Child tax credit Earned income credit If you change the number of your withholding allowances, you can request that your employer withhold using the Cumulative Wage Method , explained later. Lowest price state tax filing Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too much or too little. Lowest price state tax filing If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Lowest price state tax filing You can get a blank Form W-4 from your employer or print the form from IRS. Lowest price state tax filing gov. Lowest price state tax filing You should try to have your withholding match your actual tax liability. Lowest price state tax filing If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Lowest price state tax filing If too much tax is withheld, you will lose the use of that money until you get your refund. Lowest price state tax filing Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Lowest price state tax filing See Table 1-1 for examples. Lowest price state tax filing Note. Lowest price state tax filing You cannot give your employer a payment to cover federal income tax withholding on salaries and wages for past pay periods or a payment for estimated tax. Lowest price state tax filing When Should You Check Your Withholding? The earlier in the year you check your withholding, the easier it is to get the right amount of tax withheld. Lowest price state tax filing You should check your withholding when any of the following situations occur. Lowest price state tax filing You receive a paycheck stub (statement) covering a full pay period in 2014, showing tax withheld based on 2014 tax rates. Lowest price state tax filing You prepare your 2013 tax return and get a: Big refund, or Balance due that is: More than you can comfortably pay, or Subject to a penalty. Lowest price state tax filing There are changes in your life or financial situation that affect your tax liability. Lowest price state tax filing See Table 1-1. Lowest price state tax filing There are changes in the tax law that affect your tax liability. Lowest price state tax filing How Do You Check Your Withholding? You can use the worksheets and tables in this publication to see if you are having the right amount of tax withheld. Lowest price state tax filing You can also use the IRS Withholding calculator at www. Lowest price state tax filing irs. Lowest price state tax filing gov/individuals. Lowest price state tax filing If you use the worksheets and tables in this publication, follow these steps. Lowest price state tax filing Fill out Worksheet 1-5 to project your total federal income tax liability for 2014. Lowest price state tax filing Fill out Worksheet 1-7 to project your total federal withholding for 2014 and compare that with your projected tax liability from Worksheet 1-5. Lowest price state tax filing If you are not having enough tax withheld, line 6 of Worksheet 1-7 will show you how much more to have withheld each payday. Lowest price state tax filing For ways to increase the amount of tax withheld, see How Do You Increase Your Withholding? If line 5 of Worksheet 1-7 shows that you are having more tax withheld than necessary, see How Do You Decrease Your Withholding, for ways to decrease the amount of tax you have withheld each payday. Lowest price state tax filing How Do You Increase Your Withholding? There are two ways to increase your withholding. Lowest price state tax filing You can: Decrease the number of allowances you claim on Form W-4, or Enter an additional amount that you want withheld from each paycheck on Form W-4. Lowest price state tax filing Requesting an additional amount withheld. Lowest price state tax filing   You can request that an additional amount be withheld from each paycheck by following these steps. Lowest price state tax filing Complete Worksheets 1-5 and 1-7. Lowest price state tax filing Complete a new Form W-4 if the amount on Worksheet 1-7, line 5: Is more than you want to pay with your tax return or in estimated tax payments throughout the year, or Would cause you to pay a penalty when you file your tax return for 2014. Lowest price state tax filing Enter on your new Form W-4, the same number of withholding allowances your employer now uses for your withholding. Lowest price state tax filing This is the number of allowances you entered on the last Form W-4 you gave your employer. Lowest price state tax filing Enter on your new Form W-4, the amount from Worksheet 1-7, line 6. Lowest price state tax filing Give your newly completed Form W-4 to your employer. Lowest price state tax filing   If you have this additional amount withheld from your pay each payday, you should avoid owing a large amount at the end of the year. Lowest price state tax filing Example. Lowest price state tax filing Early in 2014, Steve Miller used Worksheets 1-5, 1-6, and 1-7 to project his 2014 tax liability ($4,316) and his withholding for the year ($3,516). Lowest price state tax filing Steve's tax will be underwithheld by $800 ($4,316 − $3,516). Lowest price state tax filing His choices are to pay this amount when he files his 2014 tax return, make estimated tax payments, or increase his withholding now. Lowest price state tax filing Steve gets a new Form W-4 from his employer, who tells him that there are 50 paydays remaining in 2014. Lowest price state tax filing Steve completes the new Form W-4 as before, entering the same number of withholding allowances as before, but, in addition, entering $16 ($800 ÷ 50) on the form as the additional amount to be withheld from his pay each payday. Lowest price state tax filing He gives the completed form to his employer. Lowest price state tax filing What if I have more than one job or my spouse also has a job?   You are more likely to need to increase your withholding if you have more than one job or if you are married filing jointly and your spouse also works. Lowest price state tax filing If this is the case, you can increase your withholding for one or more of the jobs. Lowest price state tax filing   You can apply the amount on Worksheet 1-7, line 5, to only one job or divide it between the jobs any way you wish. Lowest price state tax filing For each job, determine the extra amount that you want to apply to that job and divide that amount by the number of paydays remaining in 2014 for that job. Lowest price state tax filing This will give you the additional amount to enter on the Form W-4 you will file for that job. Lowest price state tax filing You need to give your employer a new Form W-4 for each job for which you are changing your withholding. Lowest price state tax filing Example. Lowest price state tax filing Meg Green works in a store and earns $46,000 a year. Lowest price state tax filing Her husband, John, works full-time in manufacturing and earns $68,000 a year. Lowest price state tax filing In 2014, they will also have $184 in taxable interest and $1,000 of other taxable income. Lowest price state tax filing They expect to file a joint income tax return. Lowest price state tax filing Meg and John complete Worksheets 1-5, 1-6, and 1-7. Lowest price state tax filing Line 5 of Worksheet 1-7 shows that they will owe an additional $4,459 after subtracting their withholding for the year. Lowest price state tax filing They can divide the $4,459 any way they want. Lowest price state tax filing They can enter an additional amount on either of their Forms W-4, or divide it between them. Lowest price state tax filing They decide to have the additional amount withheld from John's wages, so they enter $91 ($4,459 ÷ 49 remaining paydays) on his Form W-4. Lowest price state tax filing Both claim the same number of allowances as before. Lowest price state tax filing How Do You Decrease Your Withholding? If your completed Worksheets 1-5 and 1-7 show that you may have more tax withheld than your projected tax liability for 2014, you may be able to decrease your withholding. Lowest price state tax filing There are two ways to do this. Lowest price state tax filing You can: Decrease any additional amount you are having withheld, or Increase the number of allowances you claim on Form W-4. Lowest price state tax filing You can claim only the number of allowances to which you are entitled. Lowest price state tax filing To see if you can decrease your withholding by increasing your allowances, see the Form W-4 instructions and the rest of this publication. Lowest price state tax filing Increasing the number of allowances. Lowest price state tax filing   Figure and increase the number of withholding allowances you can claim as follows. Lowest price state tax filing On a new Form W-4, complete the Personal Allowances Worksheet. Lowest price state tax filing If you plan to itemize deductions, claim adjustments to income, or claim tax credits, complete a new Deductions and Adjustments Worksheet. Lowest price state tax filing If you plan to claim tax credits, see Converting Credits to Withholding Allowances, later. Lowest price state tax filing If you meet the criteria on line H of the Form W-4 Personal Allowances Worksheet, complete a new Two-Earners/Multiple Jobs Worksheet. Lowest price state tax filing If the number of allowances you can claim on Form W-4, is different from the number you already are claiming, give the newly completed Form W-4 to your employer. Lowest price state tax filing Converting Credits to Withholding Allowances Table 1-2 , later, shows many of the tax credits you may be able to use to decrease your withholding. Lowest price state tax filing The Form W-4 Personal Allowances Worksheet provides only rough adjustments for the child and dependent care credit and the child tax credit. Lowest price state tax filing Complete Worksheet 1-8 to figure these credits more accurately and also take other credits into account. Lowest price state tax filing Include the amount from line 12 of Worksheet 1-8 in the total on line 5 of the Deductions and Adjustments Worksheet. Lowest price state tax filing Then complete the Deductions and Adjustments Worksheet and the rest of Form W-4. Lowest price state tax filing If you take the child and dependent care credit into account on Worksheet 1-8, enter -0- on line F of the Personal Allowances Worksheet. Lowest price state tax filing If you take the child tax credit into account on Worksheet 1-8, enter -0- on line G of the Personal Allowances Worksheet. Lowest price state tax filing Example. Lowest price state tax filing Brett and Alyssa Davis are married and expect to file a joint return for 2014. Lowest price state tax filing Their expected taxable income from all sources is $68,000. Lowest price state tax filing They expect to have $15,900 of itemized deductions. Lowest price state tax filing Their projected tax credits include a child and dependent care credit of $960 and an adoption credit of $1,500. Lowest price state tax filing The Davis' complete Worksheet 1-8, as follows, to see whether they can convert their tax credits into additional withholding allowances. Lowest price state tax filing Line 1, expected child and dependent care credit—$960. Lowest price state tax filing Line 9, expected adoption credit—$1,500. Lowest price state tax filing Line 10, total estimated tax credits—$2,460. Lowest price state tax filing Line 11. Lowest price state tax filing Their combined total income from all sources, $68,000, falls between $42,001 and $98,000 on the table for married filing jointly or qualifying widow(er). Lowest price state tax filing The number to the right of this range is 6. Lowest price state tax filing 7. Lowest price state tax filing Line 12, multiply line 10 by line 11—$16,482. Lowest price state tax filing Then the Davis' complete the Form W-4 worksheets. Lowest price state tax filing Because they choose to account for their child and dependent care credit on the Deductions and Adjustments Worksheet, they enter -0- on line F of the Personal Allowances Worksheet and figure a new total for line H. Lowest price state tax filing They take the result on line 12 of Worksheet 1-8, add it to their other adjustments on line 5 of the Form W-4 Deductions and Adjustments Worksheet, and complete the Form W-4 worksheets. Lowest price state tax filing When Will Your New Form W-4 Go Into Effect? If the change is for the current year, your employer must put your new Form W-4 into effect no later than the start of the first payroll period ending on or after the 30th day after the day on which you give your employer your revised Form W-4. Lowest price state tax filing If the change is for next year, your new Form W-4 will not take effect until next year. Lowest price state tax filing Retirees Returning to the Workforce When you first began receiving your pension, you told the payer how much tax to withhold, if any, by completing Form W-4P, Withholding Certificate for Pension or Annuity Payments (or similar form). Lowest price state tax filing However, if your retirement pay is from the military or certain deferred compensation plans, you completed Form W-4 instead of Form W-4P. Lowest price state tax filing You completed either form based on your projected income at that time. Lowest price state tax filing Now that you are returning to the workforce, your new Form W-4 (given to your employer) and your Form W-4 or W-4P (on file with your pension plan) must work together to determine the correct amount of withholding for your new amount of income. Lowest price state tax filing The worksheets that come with Forms W-4 and W-4P are basically the same, so you can use either set of worksheets to figure out how many withholding allowances you are entitled to claim. Lowest price state tax filing Start off with the Personal Allowances Worksheet. Lowest price state tax filing Then, if you will be itemizing your deductions, claiming adjustments to income, or claiming tax credits when you file your tax return, complete the Deductions and Adjustments Worksheet. Lowest price state tax filing The third worksheet is the most important for this situation. Lowest price state tax filing Form W-4 calls it the Two-Earners/Multiple Jobs Worksheet, Form W-4P calls it the Multiple Pensions/More-Than-One-Income Worksheet—both are the same. Lowest price state tax filing If you have more than one source of income, in order to have enough withholding to cover the tax on your higher income, you may need to claim fewer withholding allowances or request your employer to withhold an additional amount from each paycheck. Lowest price state tax filing Once you have figured out how many allowances you are entitled to claim, look at the income from both your pension and your new job, and how often you receive payments. Lowest price state tax filing It is your decision how to divide up your withholding allowances between these sources of income. Lowest price state tax filing For example, you may want to “take home” most of your weekly paycheck to use as spending money and use your monthly pension to “pay the bills. Lowest price state tax filing ” In that case, change your Form W-4P to zero allowances and claim all that you are entitled to on your Form W-4. Lowest price state tax filing There are a couple of ways you can get a better idea of how much tax will be withheld when claiming a certain number of allowances. Lowest price state tax filing Use the withholding tables in Publication 15 (Circular E), Employer's Tax Guide. Lowest price state tax filing Contact your pension provider and your employer's payroll department. Lowest price state tax filing And remember, this is not a final decision. Lowest price state tax filing If you do not get the correct amount of withholding with the first Forms W-4 and W-4P you submit, you should refigure your allowances (or divide them differently) using the information and worksheets in this publication, or the resources mentioned above. Lowest price state tax filing You should go through this same process each time your life situation changes, whether it be for personal or financial reasons. Lowest price state tax filing You may need more tax withheld, or you may need less. Lowest price state tax filing Table 1-2. Lowest price state tax filing Tax Credits for 2014 For more information about the . Lowest price state tax filing . Lowest price state tax filing . Lowest price state tax filing See . Lowest price state tax filing . Lowest price state tax filing . Lowest price state tax filing Adoption credit Form 8839 instructions Child and dependent care expenses, credit for Publication 503, Child and Dependent Care Expenses Child tax credit (including the additional child tax credit) Instructions for Form 1040 or Form 1040A Earned income credit Publication 596, Earned Income Credit Education credits Publication 970, Tax Benefits for Education Elderly or the disabled, credit for the Publication 524, Credit for the Elderly or the Disabled Foreign tax credit (except any credit that applies to wages not subject to U. Lowest price state tax filing S. Lowest price state tax filing income tax withholding because they are subject to income tax withholding by a foreign country) Publication 514, Foreign Tax Credit for Individuals General business credit Form 3800, General Business Credit Mortgage interest credit Publication 530, Tax Information for First-Time Homeowners Qualified electric vehicle passive activity credit Form 8834 Prior year minimum tax, credit for (if you paid alternative minimum tax in an earlier year) Form 8801 instructions Retirement savings contributions credit (saver's credit) Publication 590, Individual Retirement Arrangements (IRAs) Tax credit bonds, credit to holders of Form 8912 instructions Completing Form W-4 and Worksheets When reading the following discussion, you may find it helpful to refer to Form W-4. Lowest price state tax filing Marital Status There is a lower withholding rate for people who qualify to check the “Married” box on line 3 of Form W-4. Lowest price state tax filing Everyone else must have tax withheld at the higher single rate. Lowest price state tax filing Single. Lowest price state tax filing   You must check the “Single” box if any of the following applies. Lowest price state tax filing You are single. Lowest price state tax filing If you are divorced, or separated from your spouse under a court decree of separate maintenance, you are considered single. Lowest price state tax filing You are married, but neither you nor your spouse is a citizen or resident of the United States. Lowest price state tax filing You are married, either you or your spouse is a nonresident alien, and you have not chosen to have that person treated as a resident alien for tax purposes. Lowest price state tax filing For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. Lowest price state tax filing Married. Lowest price state tax filing   You qualify to check the “Married” box if any of the following applies. Lowest price state tax filing You are married and neither you nor your spouse is a nonresident alien. Lowest price state tax filing You are considered married for the whole year even if your spouse died during the year. Lowest price state tax filing You are married and either you or your spouse is a nonresident alien who has chosen to be treated as a resident alien for tax purposes. Lowest price state tax filing For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. Lowest price state tax filing You expect to be able to file your return as a qualifying widow or widower. Lowest price state tax filing You usually can use this filing status if your spouse died within the previous 2 years and you provide more than half the cost of keeping up a home for the entire year that was the main home for you and your child whom you can claim as a dependent. Lowest price state tax filing However, you must file a new Form W-4 showing your filing status as single by December 1 of the last year you are eligible to file as a qualifying widow or widower. Lowest price state tax filing For more information on this filing status, see Qualifying Widow(er) With Dependent Child under Filing Status in Publication 501, Exemptions, Standard Deduction, and Filing Information. Lowest price state tax filing Married, but withhold at higher single rate. Lowest price state tax filing   Some married people find that they do not have enough tax withheld at the married rate. Lowest price state tax filing This can happen, for example, when both spouses work. Lowest price state tax filing To avoid this, you can check the “Married, but withhold at higher Single rate” box (even if you qualify for the married rate). Lowest price state tax filing Also, you may find that more tax is withheld if you fill out the Two-Earners/Multiple Jobs Worksheet, explained later. Lowest price state tax filing Withholding Allowances The more allowances you claim on Form W-4, the less income tax your employer will withhold. Lowest price state tax filing You will have the most tax withheld if you claim “0” allowances. Lowest price state tax filing The number of allowances you can claim depends on the following factors. Lowest price state tax filing How many exemptions you can take on your tax return. Lowest price state tax filing Whether you have income from more than one job. Lowest price state tax filing What deductions, adjustments to income, and credits you expect to have for the year. Lowest price state tax filing Whether you will file as head of household. Lowest price state tax filing If you are married (filing jointly), it also depends on whether your spouse also works and claims any allowances on his or her own Form W-4. Lowest price state tax filing Or, if married filing separately, whether or not your spouse also works. Lowest price state tax filing Form W-4 worksheets. Lowest price state tax filing    Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Lowest price state tax filing The worksheets are for your own records. Lowest price state tax filing Do not give them to your employer. Lowest price state tax filing   Complete only one set of Form W-4 worksheets, no matter how many jobs you have. Lowest price state tax filing If you are married and will file a joint return, complete only one set of worksheets for you and your spouse, even if you both earn wages and each must give Form W-4 to your employers. Lowest price state tax filing Complete separate sets of worksheets only if you and your spouse will file separate returns. Lowest price state tax filing   If you are not exempt from withholding (see Exemption From Withholding , later), complete the Personal Allowances Worksheet on page 1 of the form. Lowest price state tax filing Also, use the worksheets on page 2 of the form to adjust the number of your withholding allowances for itemized deductions and adjustments to income, and for two-earner or multiple-job situations. Lowest price state tax filing If you want to adjust the number of your withholding allowances for certain tax credits, use the Deductions and Adjustments Worksheet on page 2 of Form W-4, even if you do not have any deductions or adjustments. Lowest price state tax filing   Complete all worksheets that apply to your situation. Lowest price state tax filing The worksheets will help you figure the maximum number of withholding allowances you are entitled to claim so that the amount of income tax withheld from your wages will match, as closely as possible, the amount of income tax you will owe at the end of the year. Lowest price state tax filing Multiple jobs. Lowest price state tax filing   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Lowest price state tax filing Then split your allowances between the Forms W-4 for each job. Lowest price state tax filing You cannot claim the same allowances with more than one employer at the same time. Lowest price state tax filing You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Lowest price state tax filing Married individuals. Lowest price state tax filing   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Lowest price state tax filing Use only one set of worksheets. Lowest price state tax filing You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Lowest price state tax filing   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Lowest price state tax filing Alternative method of figuring withholding allowances. Lowest price state tax filing   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Lowest price state tax filing   The method you use must be based on withholding schedules, the tax rate schedules, and the 2014 Estimated Tax Worksheet in chapter 2. Lowest price state tax filing It must take into account only the items of income, adjustments to income, deductions, and tax credits that are taken into account on Form W-4. Lowest price state tax filing   You can use the number of withholding allowances determined under an alternative method rather than the number determined using the Form W-4 worksheets. Lowest price state tax filing You still must give your employer a Form W-4 claiming your withholding allowances. Lowest price state tax filing Employees who are not citizens or residents. Lowest price state tax filing   If you are neither a citizen nor a resident of the United States, you usually can claim only one withholding allowance. Lowest price state tax filing However, this rule does not apply if you are a resident of Canada or Mexico, or if you are a U. Lowest price state tax filing S. Lowest price state tax filing national. Lowest price state tax filing It also does not apply if your spouse is a U. Lowest price state tax filing S. Lowest price state tax filing citizen or resident and you have chosen to be treated as a resident of the United States for tax purposes. Lowest price state tax filing Special rules apply to residents of South Korea and India. Lowest price state tax filing For more information, see Withholding From Compensation in chapter 8 of Publication 519. Lowest price state tax filing Personal Allowances Worksheet Use the Personal Allowances Worksheet on page 1 of Form W-4 to figure your withholding allowances based on all of the following that apply. Lowest price state tax filing Exemptions. Lowest price state tax filing Only one job. Lowest price state tax filing Head of household filing status. Lowest price state tax filing Child and dependent care credit. Lowest price state tax filing Child tax credit. Lowest price state tax filing Exemptions (worksheet lines A, C, and D). Lowest price state tax filing   You can claim one withholding allowance for each exemption you expect to claim on your tax return. Lowest price state tax filing Self. Lowest price state tax filing   You can claim an allowance for your exemption on line A unless another person can claim an exemption for you on his or her tax return. Lowest price state tax filing If another person is entitled to claim an exemption for you, you cannot claim an allowance for your exemption even if the other person will not claim your exemption. Lowest price state tax filing Spouse. Lowest price state tax filing   You can claim an allowance for your spouse's exemption on line C unless your spouse is claiming his or her own exemption or another person can claim an exemption for your spouse. Lowest price state tax filing Do not claim this allowance if you and your spouse expect to file separate returns. Lowest price state tax filing Dependents. Lowest price state tax filing   You can claim one allowance on line D for each exemption you will claim for a dependent on your tax return. Lowest price state tax filing Only one job (worksheet line B). Lowest price state tax filing    You can claim an additional withholding allowance if any of the following apply for 2014. Lowest price state tax filing You are single and you have only one job at a time. Lowest price state tax filing You are married, you have only one job at a time, and your spouse does not work. Lowest price state tax filing Your wages from a second job or your spouse's wages (or the total of both) are $1,500 or less. Lowest price state tax filing If you qualify for this allowance, enter “1” on line B of the worksheet. Lowest price state tax filing Head of household filing status (worksheet line E). Lowest price state tax filing   Generally, you can file as head of household if you are unmarried and pay more than half the cost of keeping up a home that: Was the main home for all of 2014 of your parent whom you can claim as a dependent, or You lived in for more than half the year with your qualifying child or any other person you can claim as a dependent. Lowest price state tax filing For more information, see Publication 501. Lowest price state tax filing   If you expect to file as head of household on your 2014 tax return, enter “1” on line E of the worksheet. Lowest price state tax filing Reduction of personal allowances. Lowest price state tax filing   For 2014, your deduction for personal exemptions on your tax return is reduced if your adjusted gross income (AGI) is more than the AGI shown next for your filing status. Lowest price state tax filing Personal Allowance Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1-1 to figure your reduced number of personal allowances on lines A, C, and D of the Personal Allowances Worksheet. Lowest price state tax filing Worksheet 1-1. Lowest price state tax filing Personal Allowances Worksheet (Form W-4) Reduction of Personal Allowances if AGI Above Phaseout Threshold 1. Lowest price state tax filing Enter the total amount of allowances on lines A, C, and D of the Personal Allowance Worksheet without regard to the phaseout rule 1. Lowest price state tax filing   2. Lowest price state tax filing Enter your expected AGI 2. Lowest price state tax filing       3. Lowest price state tax filing Enter $254,200 if single $305,050 if married filing jointly or qualifying widow(er) $152,525 if married filing separately $279,650 if head of household 3. Lowest price state tax filing       4. Lowest price state tax filing Subtract line 3 from line 2 4. Lowest price state tax filing       5. Lowest price state tax filing Divide line 4 by $125,000 ($62,500 if married filing separately). Lowest price state tax filing Enter the result as a decimal 5. Lowest price state tax filing   6. Lowest price state tax filing Multiply line 1 by line 5. Lowest price state tax filing If the result is not a whole number, increase it to the next higher whole number 6. Lowest price state tax filing   7. Lowest price state tax filing Subtract line 6 from line 1. Lowest price state tax filing The total of the numbers you enter on A, C, and D of the Personal Allowances Worksheet can not be more than this amount 7. Lowest price state tax filing     Child and dependent care credit (worksheet line F). Lowest price state tax filing   Enter “1” on line F if you expect to claim a credit for at least $2,000 of qualifying child or dependent care expenses on your 2014 return. Lowest price state tax filing Generally, qualifying expenses are those you pay for the care of your dependent who is your qualifying child under age 13 or for your spouse or dependent who is not able to care for himself or herself so that you can work or look for work. Lowest price state tax filing For more information, see Publication 503, Child and Dependent Care Expenses. Lowest price state tax filing   Instead of using line F, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. Lowest price state tax filing Child tax credit (worksheet line G). Lowest price state tax filing   If your total income will be less than $65,000 ($95,000 if married), enter “2” on line G for each eligible child. Lowest price state tax filing Subtract “1” from that amount if you have three to six eligible children. Lowest price state tax filing Subtract “2” from that amount if you have seven or more eligible children. Lowest price state tax filing   If your total income will be between $65,000 and $84,000 ($95,000 and $119,000 if married), enter “1” on line G for each eligible child. Lowest price state tax filing   An eligible child is any child: Who is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Who will be under age 17 at the end of 2014, Who is younger than you (or your spouse if filing jointly) or permanently and totally disabled, Who will not provide over half of his or her own support for 2014, Who will not file a joint return, unless the return is filed only as a claim for refund, Who will live with you for more than half of 2014, Who is a U. Lowest price state tax filing S. Lowest price state tax filing citizen, U. Lowest price state tax filing S. Lowest price state tax filing national, or U. Lowest price state tax filing S. Lowest price state tax filing resident alien, and Who will be claimed as a dependent on your return. Lowest price state tax filing If you are a U. Lowest price state tax filing S. Lowest price state tax filing citizen or U. Lowest price state tax filing S. Lowest price state tax filing national and your adopted child lived with you all year as a member of your household, that child meets the citizenship test. Lowest price state tax filing   Also, if any other person can claim the child as an eligible child, see Qualifying child of more than one person in the 2013 instructions for Form 1040 or 1040A, line 6c. Lowest price state tax filing   For more information about the child tax credit, see the instructions for Form 1040 or Form 1040A. Lowest price state tax filing   Instead of using line G, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. Lowest price state tax filing Total personal allowances (worksheet line H). Lowest price state tax filing    Add lines A through G and enter the total on line H. Lowest price state tax filing If you do not use either of the worksheets on the back of Form W-4, enter the number from line H on line 5 of Form W-4. Lowest price state tax filing Deductions and Adjustments Worksheet Use the Deductions and Adjustments Worksheet on page 2 of Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Lowest price state tax filing Also, complete this worksheet when you have changes to those items to see if you need to change your withholding. Lowest price state tax filing Use the amount of each item you reasonably can expect to show on your return. Lowest price state tax filing However, do not use more than: The amount shown for that item on your 2013 return (or your 2012 return if you have not yet filed your 2013 return), plus Any additional amount related to a transaction or occurrence (such as payments already made, the signing of an agreement, or the sale of property) that you can prove has happened or will happen during 2013 or 2014. Lowest price state tax filing Do not include any amount shown on your last tax return that has been disallowed by the IRS. Lowest price state tax filing Example. Lowest price state tax filing On June 30, 2013, you bought your first home. Lowest price state tax filing On your 2013 tax return, you claimed itemized deductions of $6,600, the total mortgage interest and real estate tax you paid during the 6 months you owned your home. Lowest price state tax filing Based on your mortgage payment schedule and your real estate tax assessment, you reasonably can expect to claim deductions of $13,200 for those items on your 2014 return. Lowest price state tax filing You can use $13,200 to figure the number of your withholding allowances for itemized deductions. Lowest price state tax filing Not itemizing deductions. Lowest price state tax filing   If you expect to claim the standard deduction on your tax return, skip lines 1 and 2, and enter “0” on line 3 of the worksheet. Lowest price state tax filing Itemized deductions (worksheet line 1). Lowest price state tax filing   Enter your estimated total itemized deductions on line 1 of the worksheet. Lowest price state tax filing   Listed below are some of the deductions you can take into account when figuring additional withholding allowances for 2014. Lowest price state tax filing You normally claim these deductions on Schedule A of Form 1040. Lowest price state tax filing Medical and dental expenses that are more than 10% (7. Lowest price state tax filing 5% if either you or your spouse was born before January 2, 1950) of your 2014 AGI (defined under AGI , later). Lowest price state tax filing State and local income or property taxes. Lowest price state tax filing Deductible home mortgage interest. Lowest price state tax filing Investment interest up to net investment income. Lowest price state tax filing Charitable contributions. Lowest price state tax filing Casualty and theft losses that are more than $100 and 10% of your AGI. Lowest price state tax filing Fully deductible miscellaneous itemized deductions, including: Impairment-related work expenses of persons with disabilities, Federal estate tax on income in respect of a decedent, Repayment of more than $3,000 of income held under a claim of right that you included in income in an earlier year because at the time you thought you had an unrestricted right to it, Unrecovered investments in an annuity contract under which payments have ceased because of the annuitant's death, Gambling losses up to the amount of gambling winnings reported on your return, and Casualty and theft losses from  income-producing property. Lowest price state tax filing Other miscellaneous itemized deductions that are more than 2% of your AGI, including: Unreimbursed employee business expenses, such as education expenses, work clothes and uniforms, union dues and fees, and the cost of work-related small tools and supplies, Safe deposit box rental, Tax counsel and assistance, and Certain fees paid to an IRA trustee or custodian. Lowest price state tax filing AGI. Lowest price state tax filing   For the purpose of estimating your itemized deductions, your AGI is your estimated total income for 2014 minus any estimated adjustments to income (discussed later) that you include on line 4 of the Deductions and Adjustments Worksheet. Lowest price state tax filing Phaseout of itemized deductions. Lowest price state tax filing   For 2014, your total itemized deductions may be phased out (reduced) if your AGI is more than the following thresholds. Lowest price state tax filing    Itemized Deduction Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1–2 to figure your reduction in itemized deductions. Lowest price state tax filing Worksheet 1-2. Lowest price state tax filing Deductions and Adjustments Worksheet (Form W-4)—Line 1 Phaseout of Itemized Deductions 1. Lowest price state tax filing Enter the estimated total of your itemized deductions 1. Lowest price state tax filing   2. Lowest price state tax filing Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses 2. Lowest price state tax filing   3. Lowest price state tax filing Is the amount on line 2 less than the amount on line 1? ❑ No. Lowest price state tax filing Stop here. Lowest price state tax filing Your deduction is not limited. Lowest price state tax filing Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. Lowest price state tax filing  ❑ Yes. Lowest price state tax filing Subtract line 2 from line 1. Lowest price state tax filing 3. Lowest price state tax filing       4. Lowest price state tax filing Multiply line 3 by 80% (. Lowest price state tax filing 80) 4. Lowest price state tax filing       5. Lowest price state tax filing Enter your expected AGI 5. Lowest price state tax filing       6. Lowest price state tax filing Enter $305,050 If married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately 6. Lowest price state tax filing   7. Lowest price state tax filing Is the amount on line 6 less than the amount on line 5? ❑ No. Lowest price state tax filing Stop here. Lowest price state tax filing Your deduction is not limited. Lowest price state tax filing Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. Lowest price state tax filing  ❑ Yes. Lowest price state tax filing Subtract line 6 from line 5. Lowest price state tax filing 7. Lowest price state tax filing       8. Lowest price state tax filing Multiply line 7 by 3% (. Lowest price state tax filing 03) 8. Lowest price state tax filing       9. Lowest price state tax filing Enter the smaller of line 4 or line 8 9. Lowest price state tax filing     10. Lowest price state tax filing Subtract line 9 from line 1. Lowest price state tax filing Enter the result here and on line 1 of the Deductions and Adjustments Worksheet 10. Lowest price state tax filing     Adjustments to income (worksheet line 4). Lowest price state tax filing   Enter your estimated total adjustments to income on line 4 of the Deductions and Adjustments Worksheet. Lowest price state tax filing   You can take the following adjustments to income into account when figuring additional withholding allowances for 2014. Lowest price state tax filing These adjustments appear on page 1 of your Form 1040 or 1040A. Lowest price state tax filing Net losses from Schedules C, D, E, and F of Form 1040 and from Part II of Form 4797, line 18b. Lowest price state tax filing Net operating loss carryovers. Lowest price state tax filing Certain business expenses of reservists, performing artists, and fee-based government officials. Lowest price state tax filing Health savings account or medical savings account deduction. Lowest price state tax filing Certain moving expenses. Lowest price state tax filing Deduction for self-employment tax. Lowest price state tax filing Deduction for contributions to self-employed SEP, and qualified SIMPLE plans. Lowest price state tax filing Self-employed health insurance deduction. Lowest price state tax filing Penalty on early withdrawal of savings. Lowest price state tax filing Alimony paid. Lowest price state tax filing IRA deduction. Lowest price state tax filing Student loan interest deduction. Lowest price state tax filing Jury duty pay given to your employer. Lowest price state tax filing Reforestation amortization and expenses. Lowest price state tax filing Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. Lowest price state tax filing Repayment of certain supplemental unemployment benefits. Lowest price state tax filing Contributions to IRC 501(c)(18)(D) pension plans. Lowest price state tax filing Contributions by certain chaplains to IRC 403(b) plans. Lowest price state tax filing Attorney fees and court costs for certain unlawful discrimination claims. Lowest price state tax filing Attorney fees and court costs for certain whistleblower awards. Lowest price state tax filing Estimated amount of decrease in tax attributable to income averaging using Schedule J (Form 1040). Lowest price state tax filing Tax credits (worksheet line 5). Lowest price state tax filing   Although you can take most tax credits into account when figuring withholding allowances, the Personal Allowances Worksheet uses only the child and dependent care credit (line F) and the child tax credit (line G). Lowest price state tax filing But you can take these credits and others into account by adding an extra amount on line 5 of the Deductions and Adjustments Worksheet. Lowest price state tax filing   If you take the child and dependent care credit into account on line 5, do not use line F. Lowest price state tax filing If you take the child tax credit into account on line 5, do not use line G. Lowest price state tax filing   In addition to the child and dependent care credit and the child tax credit, you can generally take into account the following credits. Lowest price state tax filing See the individual tax form instructions for more details. Lowest price state tax filing Foreign tax credit, except any credit that applies to wages not subject to U. Lowest price state tax filing S. Lowest price state tax filing income tax withholding because they are subject to income tax withholding by a foreign country. Lowest price state tax filing See Publication 514, Foreign Tax Credit for Individuals. Lowest price state tax filing Credit for the elderly or the disabled. Lowest price state tax filing See Publication 524, Credit for the Elderly or the Disabled. Lowest price state tax filing Education credits. Lowest price state tax filing See Publication 970, Tax Benefits for Education. Lowest price state tax filing Retirement savings contributions credit (saver's credit). Lowest price state tax filing See Publication 590. Lowest price state tax filing Mortgage interest credit. Lowest price state tax filing See Publication 530, Tax Information for Homeowners. Lowest price state tax filing Adoption credit. Lowest price state tax filing See the Instructions for Form 8839. Lowest price state tax filing Credit for nonrefundable portion of prior year minimum tax if you paid alternative minimum tax in an earlier year. Lowest price state tax filing See the Instructions for Form 8801. Lowest price state tax filing General business credit. Lowest price state tax filing See the Instructions for Form 3800. Lowest price state tax filing Earned income credit. Lowest price state tax filing See Publication 596. Lowest price state tax filing Figuring line 5 entry. Lowest price state tax filing   To figure the amount to add on line 5 for tax credits, multiply your estimated total credits by the appropriate number from Table 1-3 . Lowest price state tax filing Example. Lowest price state tax filing You are married and expect to file a joint return for 2014. Lowest price state tax filing Your combined estimated wages are $68,000. Lowest price state tax filing Your estimated tax credits include a child and dependent care credit of $960 and a mortgage interest credit of $1,700 (total credits = $2,660). Lowest price state tax filing In Table 1-3, the number corresponding to your combined estimated wages ($42,001 – $98,000) is 6. Lowest price state tax filing 7. Lowest price state tax filing Multiply your total estimated tax credits of $2,660 by 6. Lowest price state tax filing 7. Lowest price state tax filing Add the result, $17,822, to the amount you otherwise would show on line 5 of the Deductions and Adjustments Worksheet and enter the total on line 5. Lowest price state tax filing Because you choose to account for your child and dependent care credit this way, do not make an entry on line F of the Personal Allowances Worksheet. Lowest price state tax filing Nonwage income (worksheet line 6). Lowest price state tax filing   Enter on line 6 your estimated total nonwage income (other than tax-exempt income). Lowest price state tax filing Nonwage income includes interest, dividends, net rental income, unemployment compensation, alimony, gambling winnings, prizes and awards, hobby income, capital gains, royalties, and partnership income. Lowest price state tax filing   If line 6 is more than line 5, you may not have enough income tax withheld from your wages. Lowest price state tax filing See Getting the Right Amount of Tax Withheld , later. Lowest price state tax filing Net deductions and adjustments (worksheet line 8). Lowest price state tax filing    If line 7 is less than $3,950, enter “0” on line 8. Lowest price state tax filing If line 7 is $3,950 or more, divide it by $3,950, drop any fraction, and enter the result on line 8. Lowest price state tax filing Example. Lowest price state tax filing If line 7 is $5,200, $5,200 ÷ $3,950 = 1. Lowest price state tax filing 32. Lowest price state tax filing Drop the fraction (. Lowest price state tax filing 32) and enter “1” on line 8. Lowest price state tax filing Two-Earners/Multiple Jobs Worksheet Complete the Two-Earners/Multiple Jobs Worksheet on page 2 of Form W-4 if you have more than one job or are married and you and your spouse both work and the combined earnings from all jobs are more than $50,000 ($20,000 if married). Lowest price state tax filing Reducing your allowances (worksheet lines 1-3). Lowest price state tax filing   On line 1 of the worksheet, enter the number from line H of the Personal Allowances Worksheet (or line 10 of the Deductions and Adjustments Worksheet, if used). Lowest price state tax filing Using Table 1 in the Two-Earners/Multiple Jobs Worksheet, find the number listed beside the amount of your estimated wages for the year from your lowest paying job (or if lower and you are filing jointly, your spouse's job). Lowest price state tax filing Enter that number on line 2. Lowest price state tax filing However, if you are married filing jointly and estimated wages from the highest paying job are $65,000 or less, do not enter more than “3. Lowest price state tax filing ”    Table 1-3. Lowest price state tax filing Deductions and Adjustments Worksheet (Form W-4)—Line 5 a. Lowest price state tax filing  Married Filing Jointly or Qualifying Widow(er) If combined income from all sources is:   Multiply credits by: $0 – 42,000 10. Lowest price state tax filing 0 $42,001 – 98,000 6. Lowest price state tax filing 7 $98,001 – 180,000 4. Lowest price state tax filing 0 $180,001 – 270,000 3. Lowest price state tax filing 6 $270,001 – 440,000 3. Lowest price state tax filing 0 $440,001 – 490,000. Lowest price state tax filing . Lowest price state tax filing . Lowest price state tax filing . Lowest price state tax filing 2. Lowest price state tax filing 9 $490,001 and over 2. Lowest price state tax filing 5 b. Lowest price state tax filing  Single If combined income from all sources is:   Multiply credits by: $0 – 19,000 10. Lowest price state tax filing 0 $19,001 – 47,000 6. Lowest price state tax filing 7 $47,001 – 104,000 4. Lowest price state tax filing 0 $104,001 – 205,000 3. Lowest price state tax filing 6 $205,001 – 430,000 3. Lowest price state tax filing 0 $430,001 and over 2. Lowest price state tax filing 5 c. Lowest price state tax filing  Head of Household If combined income from all sources is:   Multiply credits by: $0 – 30,000 10. Lowest price state tax filing 0 $30,001 – 66,000 6. Lowest price state tax filing 7 $66,001 – 150,000 4. Lowest price state tax filing 0 $150,001 – 235,000 3. Lowest price state tax filing 6 $235,001 – 430,000 3. Lowest price state tax filing 0 $430,001 – 460,000 2. Lowest price state tax filing 9 $460,001 and over 2. Lowest price state tax filing 5 d. Lowest price state tax filing  Married Filing Separately   If combined income from all sources is:   Multiply credits by: $0 – 21,000 10. Lowest price state tax filing 0 $21,001 – 49,000 6. Lowest price state tax filing 7 $49,001 – 90,000 4. Lowest price state tax filing 0 $90,001 – 135,000 3. Lowest price state tax filing 6 $135,001 – 220,000 3. Lowest price state tax filing 0 $220,001 – 245,000 2. Lowest price state tax filing 9 $245,001 and over 2. Lowest price state tax filing 5   Subtract line 2 from line 1 and enter the result (but not less than zero) on line 3 and on Form W-4, line 5. Lowest price state tax filing If line 1 is more than or equal to line 2, do not use the rest of the worksheet. Lowest price state tax filing   If line 1 is less than line 2, enter “0” on Form W-4, line 5. Lowest price state tax filing Then complete lines 4 through 9 of the worksheet to figure the additional withholding needed to avoid underwithholding. Lowest price state tax filing Other amounts owed. Lowest price state tax filing   If you expect to owe amounts other than income tax, such as self-employment tax, include them on line 8. Lowest price state tax filing The total is the additional withholding needed for the year. Lowest price state tax filing Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Lowest price state tax filing You accurately complete all the Form W-4 worksheets that apply to you. Lowest price state tax filing You give your employer a new Form W-4 when changes occur. Lowest price state tax filing But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Lowest price state tax filing This is most likely to happen in the following situations. Lowest price state tax filing You are married and both you and your spouse work. Lowest price state tax filing You have more than one job at a time. Lowest price state tax filing You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Lowest price state tax filing You will owe additional amounts with your return, such as self-employment tax. Lowest price state tax filing Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Lowest price state tax filing Your earnings are more than $130,000 if you are single or $180,000 if you are married. Lowest price state tax filing You work only part of the year. Lowest price state tax filing You change the number of your withholding allowances during the year. Lowest price state tax filing You are subject to Additional Medicare Tax or Net Investment Income Tax. Lowest price state tax filing If you anticipate liability for Additional Medicare Tax or Net Investment Income Tax, you may request that your employer withhold an additional amount of income tax withholding on Form W-4. Lowest price state tax filing Part-Year Method If you work only part of the year and your employer agrees to use the part-year withholding method, less tax will be withheld from each wage payment than would be withheld if you worked all year. Lowest price state tax filing To be eligible for the part-year method, you must meet both of the following requirements. Lowest price state tax filing You must use the calendar year (the 12 months from January 1 through December 31) as your tax year. Lowest price state tax filing You cannot use a fiscal year. Lowest price state tax filing You must not expect to be employed for more than 245 days during the year. Lowest price state tax filing To figure this limit, count all calendar days that you are employed (including weekends, vacations, and sick days) beginning with the first day you are on the job for pay and ending with your last day of work. Lowest price state tax filing If you are temporarily laid off for 30 days or less, count those days too. Lowest price state tax filing If you are laid off for more than 30 days, do not count those days. Lowest price state tax filing You will not meet this requirement if you begin working before May 1 and expect to work for the rest of the year. Lowest price state tax filing How to apply for the part-year method. Lowest price state tax filing   You must ask your employer in writing to use this method. Lowest price state tax filing The request must state all three of the following. Lowest price state tax filing The date of your last day of work for any prior employer during the current calendar year. Lowest price state tax filing That you do not expect to be employed more than 245 days during the current calendar year. Lowest price state tax filing That you use the calendar year as your tax year. Lowest price state tax filing Cumulative Wage Method If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Lowest price state tax filing You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Lowest price state tax filing You must ask your employer in writing to use this method. Lowest price state tax filing To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Lowest price state tax filing ) since the beginning of the year. Lowest price state tax filing Aids for Figuring Your Withholding IRS Withholding Calculator. Lowest price state tax filing   If you had too much or too little income tax withheld from your pay, the IRS provides a withholding calculator on its website. Lowest price state tax filing Go to www. Lowest price state tax filing irs. Lowest price state tax filing gov/Individuals/IRS-Withholding-Calculator. Lowest price state tax filing It can help you determine the correct amount to be withheld any time during the year. Lowest price state tax filing Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Lowest price state tax filing These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Lowest price state tax filing New Form W-4. Lowest price state tax filing   When you start a new job, your employer should give you a Form W-4 to fill out. Lowest price state tax filing Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Lowest price state tax filing   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Lowest price state tax filing The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Lowest price state tax filing No Form W-4. Lowest price state tax filing   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Lowest price state tax filing Repaying withheld tax. Lowest price state tax filing   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Lowest price state tax filing Your employer cannot repay any of the tax previously withheld. Lowest price state tax filing Instead, claim the full amount withheld when you file your tax return. Lowest price state tax filing   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Lowest price state tax filing Your employer can repay the amount that was withheld incorrectly. Lowest price state tax filing If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Lowest price state tax filing IRS review of your withholding. Lowest price state tax filing   Whether you are entitled to claim a certain number of allowances or a complete exemption from withholding is subject to review by the IRS. Lowest price state tax filing Your employer may be required to send a copy of the Form W-4 to the IRS. Lowest price state tax filing There is a penalty for supplying false information on Form W-4. Lowest price state tax filing See Penalties , later. Lowest price state tax filing   If the IRS determines that you cannot claim more than a specified number of withholding allowances or claim a complete exemption from withholding, the IRS will issue a notice of the maximum number of withholding allowances permitted (commonly referred to as a “lock-in letter”) to both you and your employer. Lowest price state tax filing   The IRS will provide a period of time during which you can dispute the determination before your employer adjusts your withholding. Lowest price state tax filing If you believe that you are entitled to claim complete exemption from withholding or claim more withholding allowances than the maximum number specified by the IRS in the lock-in letter, you must submit a new Form W-4 and a written statement to support your claims to the IRS. Lowest price state tax filing Contact information (a toll-free number and an IRS office address) will be provided in the lock-in letter. Lowest price state tax filing At the end of this period, if you have not responded or if your response is not adequate, your employer will be required to withhold based on the original lock-in letter. Lowest price state tax filing   After the lock-in letter takes effect, your employer must withhold tax on the basis of the withholding rate (marital status) and maximum number of withholding allowances specified in that letter. Lowest price state tax filing   If you later believe that you are entitled to claim exemption from withholding or more allowances than the IRS determined, you can complete a new Form W-4 and a written statement to support the claims made on the Form W-4 and send them directly to the IRS address shown on the lock-in letter. Lowest price state tax filing Your employer must continue to figure your withholding on the basis of the number of allowances previously determined by the IRS until the IRS advises your employer otherwise. Lowest price state tax filing   At any time, either before or after the lock-in letter becomes effective, you may give your employer a new Form W-4 that does not claim complete exemption from withholding and results in more income tax withheld than specified in the lock-in letter. Lowest price state tax filing Your employer must then withhold tax based on this new Form W-4. Lowest price state tax filing   Additional information is available at IRS. Lowest price state tax filing gov. Lowest price state tax filing Enter “withholding compliance questions” in the search box. Lowest price state tax filing Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Lowest price state tax filing The exemption applies only to income tax, not to social security or Medicare tax. Lowest price state tax filing You can claim exemption from withholding for 2014 only if both of the following situations apply. Lowest price state tax filing For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Lowest price state tax filing For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Lowest price state tax filing Use Figure 1-A to help you decide whether you can claim exemption from withholding. Lowest price state tax filing Do not use Figure 1-A if you: Are 65 or older, Are blind, Will itemize deductions on your 2014 return, Will claim an exemption for a dependent on your 2014 return, or Will claim any tax credits on your 2014 return. Lowest price state tax filing These situations are discussed later. Lowest price state tax filing Students. Lowest price state tax filing   If you are a student, you are not automatically exempt. Lowest price state tax filing If you work only part time or during the summer, you may qualify for exemption from withholding. Lowest price state tax filing Example 1. Lowest price state tax filing You are a high school student and expect to earn $2,500 from a summer job. Lowest price state tax filing You do not expect to have any other income during the year, and your parents will be able to claim an exemption for you on their tax return. Lowest price state tax filing You worked last summer and had $375 federal income tax withheld from your pay. Lowest price state tax filing The entire $375 was refunded when you filed your 2013 return. Lowest price state tax filing Using Figure 1-A, you find that you can claim exemption from withholding. Lowest price state tax filing Please click here for the text description of the image. Lowest price state tax filing Figure 1-A: Exemption From Withholding on Form W-4 Example 2. Lowest price state tax filing The facts are the same as in Example 1, except that you also have a savings account and expect to have $400 interest income during the year. Lowest price state tax filing Using Figure 1-A, you find that you cannot claim exemption from withholding because your unearned income will be more than $350 and your total income will be more than $1,000. Lowest price state tax filing    You may have to file a tax return, even if you are exempt from withholding. Lowest price state tax filing See Publication 501 to see whether you must file a return. Lowest price state tax filing    Age 65 or older or blind. Lowest price state tax filing If you are 65 or older or blind, use Worksheet 1-3 or Worksheet 1-4, to help you decide whether you can claim exemption from withholding. Lowest price state tax filing Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Lowest price state tax filing Instead, see Itemizing deductions or claiming exemptions or credits, next. Lowest price state tax filing Itemizing deductions or claiming exemptions or credits. Lowest price state tax filing   If you had no tax liability for 2013, and you will: Itemize deductions, Claim an exemption for a dependent, or Claim a tax credit, use the 2014 Estimated Tax Worksheet (also see chapter 2), to figure your 2014 expected tax liability. Lowest price state tax filing You can claim exemption from withholding only if your total expected tax liability (line 13c of the worksheet) is zero. Lowest price state tax filing Claiming exemption from withholding. Lowest price state tax filing   To claim exemption, you must give your employer a Form W-4. Lowest price state tax filing Do not complete lines 5 and 6. Lowest price state tax filing Enter “Exempt” on line 7. Lowest price state tax filing   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Lowest price state tax filing If you claim exemption in 2014 but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Lowest price state tax filing   Your claim of exempt status may be reviewed by the IRS. Lowest price state tax filing See IRS review of your withholding , earlier. Lowest price state tax filing An exemption is good for only 1 year. Lowest price state tax filing   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Lowest price state tax filing Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Lowest price state tax filing The payer can figure withholding on supplemental wages using the same method used for your regular wages. Lowest price state tax filing However, if these payments are identified separately from regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Lowest price state tax filing Expense allowances. Lowest price state tax filing   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Lowest price state tax filing A nonaccountable plan is a reimbursement arrangement that does not require you to account for, or prove, your business expenses to your employer or does not require you to return your employer's payments that are more than your proven expenses. Lowest price state tax filing   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Lowest price state tax filing Accountable plan. Lowest price state tax filing   To be an accountable plan, your employer's reimbursement or allowance arrangement must include all three of the following rules. Lowest price state tax filing Your expenses must have a business connection. Lowest price state tax filing That is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Lowest price state tax filing You must adequately account to your employer for these expenses within a reasonable period of time. Lowest price state tax filing You must return any excess reimbursement or allowance within a reasonable period of time. Lowest price state tax filing    An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. Lowest price state tax filing   The definition of reasonable period of time depends on the facts and circumstances of your situation. Lowest price state tax filing However, regardless of those facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Lowest price state tax filing You receive an advance within 30 days of the time you have an expense. Lowest price state tax filing You adequately account for your expenses within 60 days after they were paid or incurred. Lowest price state tax filing You return any excess reimbursement within 120 days after the expense was paid or incurred. Lowest price state tax filing You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Lowest price state tax filing Nonaccountable plan. Lowest price state tax filing   Any plan that does not meet the definition of an accountable plan is considered a nonaccountable plan. Lowest price state tax filing For more information about accountable and nonaccountable plans, see chapter 6 of Publication 463, Travel, Entertainment, Gift, and Car Expenses. Lowest price state tax filing Penalties You may have to pay a penalty of $500 if both of the following apply. Lowest price state tax filing You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Lowest price state tax filing You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Lowest price state tax filing There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Lowest price state tax filing The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Lowest price state tax filing These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Lowest price state tax filing A simple error or an honest mistake will not result in one of these penalties. Lowest price state tax filing For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a Form W-4 penalty. Lowest price state tax filing However, see chapter 4 for information on the penalty for underpaying your tax. Lowest price state tax filing Tips The tips you receive while working on your job are considered part of your pay. Lowest price state tax filing You must include your tips on your tax return on the same line as your regular pay. Lowest price state tax filing However, tax is not withheld directly from tip income, as it is from your regular pay. Lowest price state tax filing Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Lowest price state tax filing Reporting tips to your employer. Lowest price state tax filing   If you receive tips of $20 or more in a month while working for any one employer, you must report to your employer the total amount of tips you receive on the job during the month. Lowest price state tax filing The report is due by the 10th day of the following month. Lowest price state tax filing   If you have more than one job, make a separate report to each employer. Lowest price state tax filing Report only the tips you received while working for that employer, and only if they total $20 or more for the month. Lowest price state tax filing How employer figures amount to withhold. Lowest price state tax filing   The tips you report to your employer are counted as part of your income for the month you report them. Lowest price state tax filing Your employer can figure your withholding in either of two ways. Lowest price state tax filing By withholding at the regular rate on the sum of your pay plus your reported tips. Lowest price state tax filing By withholding at the regular rate on your pay plus a percentage of your reported tips. Lowest price state tax filing Not enough pay to cover taxes. Lowest price state tax filing   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Lowest price state tax filing   If you do not give your employer money to cover the shortage, your employer first withholds as much Medicare tax and social security or railroad retirement tax as possible, up to the proper amount, and then withholds income tax up to the full amount of your pay. Lowest price state tax filing If not enough tax is withheld, you may have to pay estimated tax. Lowest price state tax filing When you file your return, you also may have to pay any Medicare and social security tax or railroad retirement tax your employer could not withhold. Lowest price state tax filing Tips not reported to your employer. Lowest price state tax filing   On your tax return, you must report all the tips you receive during the year, even tips you do not report to your employer (this includes the value of any noncash tips you received, such as tickets, passes, or other items of value). Lowest price state tax filing Make sure you are having enough tax withheld, or are paying enough estimated tax (see chapter 2), to cover all your tip income. Lowest price state tax filing Allocated tips. Lowest price state tax filing   If you work in a large food or beverage establishment, your employer may have to report an allocated amount of tips on your Form W-2. Lowest price state tax filing   Your employer should not withhold income tax, Medicare tax, and social security or railroad retirement tax on the allocated amount. Lowest price state tax filing Withholding is based only on your pay plus your reported tips. Lowest price state tax filing Your employer should refund to you any incorrectly withheld tax. Lowest price state tax filing More information. Lowest price state tax filing   For more information on the reporting and withholding rules for tip income and on tip allocation, see Publi