1040 (2021)

Instructions

2021


Note. This booklet does not contain any tax forms.

1040 - Introductory Material

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1040 and 1040-SR Helpful Hints

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The Taxpayer Advocate Service Is Here To Help You
 

What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
  • Your problem is causing a financial difficulty for you, your family, or your business.

  • You face (or your business is facing) an immediate threat of adverse action.

  • You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.



How can you reach TAS?
We have offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:
  • Go to TaxpayerAdvocate.IRS.gov/contact-us;

  • Download Publication 1546, Taxpayer Advocate Service - We Are Here to Help You, available at IRS.gov/Forms-Pubs. If you do not have internet access, you can call the IRS toll free at 800-829-3676 and ask for a copy of Publication 1546;

  • Check your local directory; or

  • Call TAS toll free at 877-777-4778.



How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. The TAS Tax Toolkit at TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them.

How else does the Taxpayer Advocate Service help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-829-3676.
 
Suggestions for Improving the IRS

Taxpayer Advocacy Panel
Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer Advocacy Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org.
 
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Affordable Care Act - What You Need To Know

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What's New

Introduction

For information about any additional changes to the 2021 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/Form1040.

Due date of return.

File Form 1040 or 1040-SR by April 18, 2022. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia – even if you don’t live in the District of Columbia. If you live in Maine or Massachusetts, you have until April 19, 2022. That is because of the Patriots' Day holiday in those states.

Tuition and fees deduction not available.

The tuition and fees deduction is not available after 2020. Instead, the income limitations for the lifetime learning credit have been increased. See Form 8863 and its instructions.

Economic impact payment—EIP 3.

Any economic impact payment you received is not taxable for federal income tax purposes, but will reduce your recovery rebate credit.

2021 Recovery rebate credit.

This credit is figured like last year's economic impact payment, EIP 3, except eligibility and the amount of the credit are based on your tax year 2021 information. See the instructions for line 30 and the Recovery Rebate Credit Worksheet to figure your credit amount.

Standard deduction amount increased.

For 2021, the standard deduction amount has been increased for all filers. The amounts are:

  • Single or Married filing separately—$12,550.

  • Married filing jointly or Qualifying widow(er)—$25,100.

  • Head of household—$18,800.

Virtual currency.

If, in 2021, you engaged in a transaction involving virtual currency, you will need to answer “Yes” to the question on page 1 of Form 1040 or 1040-SR. See Virtual Currency, later, for information on transactions involving virtual currency. Do not leave this field blank. The question must be answered by all taxpayers, not just taxpayers who engaged in a transaction involving virtual currency.

Credits for sick and family leave for certain self-employed individuals.

The Families First Coronavirus Response Act (FFCRA) helped self-employed individuals affected by coronavirus by providing paid sick leave and paid family leave credits equivalent to those that employers are required to provide their employees for qualified sick leave wages and qualified family leave wages. The COVID-related Tax Relief Act of 2020 extended the period during which individuals can claim these credits. For more information, see the instructions for Form 7202 and Schedule 3, line 13b.

Extension and expansion of credits for sick and family leave.

The American Rescue Plan Act of 2021, enacted on March 11, 2021 (ARP) provides that certain self-employed individuals can claim credits for up to 10 days of “paid sick leave,” and up to 60 days of “paid family leave,” if they are unable to work or telework due to circumstances related to coronavirus. Self-employed individuals may claim these credits for the period beginning on April 1, 2021, and ending September 30, 2021. For more information, see the instructions for Form 7202 and Schedule 3, line 13h.

Form 9000, Alternative Media Preference.

Beginning in 2021, taxpayers with print disabilities can use Form 9000, Alternative Media Preference, to elect to receive notices from the IRS in an alternative format including Braille, large print, audio, and electronic. You can attach Form 9000 to your Form 1040 or 1040-SR or you can mail it separately. For more information, see Form 9000.

All taxpayers now eligible for Identity Protection PIN.

Beginning in 2021, the IRS Identity Protection PIN (IP PIN) Opt-In Program has been expanded to all taxpayers who can properly verify their identity. An IP PIN helps prevent your social security number from being used to file a fraudulent federal income tax return. You can use the Get An IP PIN tool on IRS.gov to request an IP PIN, file Form 15227 if your income is $72,000 or less, or make an appointment to visit a Taxpayer Assistance Center.

Direct deposit now available for returns filed late.

You can now receive a direct deposit of your refund even if you file your 2021 return after November 30, 2022.

Expanded dependent care assistance.

ARP expanded the child and dependent care tax credit for 2021 by making it refundable for certain taxpayers and making it larger. For 2021, the dollar limit on qualifying expenses increases to $8,000 for one qualifying person and $16,000 for two or more qualifying persons. The rules for calculating the credit have also changed; the percentage of qualifying expenses eligible for the credit has increased, along with the income limit at which the credit begins phasing out. Additionally, for taxpayers who receive dependent care benefits from their employer, the dollar limit of the exclusion amount increases for 2021. For more information, see the Instructions for Form 2441 and Pub. 503.

Child tax credit.

Under ARP, the child tax credit has been enhanced for 2021. The child tax credit has been extended to qualifying children under age 18. Depending on modified adjusted gross income, you may receive an enhanced credit amount of up to $3,600 for a qualifying child under age 6 and up to $3,000 for a qualifying child over age 5 and under age 18. The enhanced credit amount begins to phase out where modified adjusted gross income exceeds $150,000 in the case of a joint return or surviving spouse, $112,500 in the case of a head of household, and $75,000 in all other cases.

If you (or your spouse if filing jointly) lived in the United States for more than half the year, the child tax credit will be fully refundable even if you don't have earned income. If you don't meet this residency requirement, your child tax credit will be a combination of a nonrefundable child tax credit and a refundable additional child tax credit, as was the case in 2020. The credit for other dependents has not been enhanced and is figured as it was in 2020.

Changes to Schedule 8812.

Because of the changes made by ARP, detailed discussion of the child tax credit, and how to figure your child tax credit and credit for other dependents, which were previously part of these instructions, has been moved to the Instructions for Schedule 8812 (Form 1040). If you are claiming the nonrefundable child tax credit, refundable child tax credit, additional child tax credit, or credit for other dependents, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR.

Premium tax credit (PTC).

ARP expanded the PTC by eliminating the limitation that a taxpayer's household income may not exceed 400% of the Federal Poverty Line and generally increases the credit amounts. In addition, in 2021, if you receive unemployment compensation, you are generally eligible to claim the PTC if you meet the other requirements. For more information, see Pub. 974 and Form 8962 and its instructions.

Changes to the earned income credit (EIC).

For 2021, the following changes have been made to the EIC.

  • EIC rules for taxpayers without a qualifying child. Special rules apply if you are claiming the EIC without a qualifying child. In these cases, the minimum age has been lowered to age 19 except for specified students who must be at least age 24 at the end of the year. However, the applicable minimum age is lowered further for former foster youth and qualified homeless youth to age 18. Additionally, you no longer need to be under age 65 to claim the EIC without a qualifying child.

  • EIC rules for taxpayers with a qualifying child. If you are claiming the EIC with a qualifying child, you should follow the rules that apply to filers with a qualifying child or children when determining whether you are eligible to claim the EIC even if your qualifying child hasn't been issued a valid SSN on or before the due date of your return (including extensions). However, when determining the amount of EIC that you are eligible to claim on your return, you should follow the rules that apply to taxpayers who do not have a qualifying child.

  • Phaseout amounts increased. The amount of the credit has been increased and the phaseout income limits at which you can claim the credit have been expanded.

  • Rules for separated spouses. If you are married but don't file a joint return, you may qualify to claim the EIC if you live with a qualifying child for more than half the year and either live apart from your spouse for the last 6 months of 2021 or are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and do not live in the same household as your spouse at the end 2021.

  • Investment income limit increased. The amount of investment income you can receive and still be eligible to claim the EIC has increased to $10,000.

  • Prior year (2019) earned income. You can elect to use your 2019 earned income to figure your 2021 earned income credit if your 2019 earned income is more than your 2021 earned income. See the instructions for line 27a.

File Schedule EIC (Form 1040) if you have a qualifying child.

If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC to your Form 1040 or 1040-SR even if that child doesn't have a valid SSN. For more information, including how to complete Schedule EIC if your qualifying child doesn't have a valid SSN, see the line 27a instructions and Schedule EIC.

Forgiveness of Paycheck Protection Program (PPP) Loans.

The forgiveness of a PPP Loan creates tax-exempt income, so you don't need to report the income on Form 1040 or 1040-SR, but you do need to report certain information related to your PPP Loan. To find out how to report information related to your PPP Loan, see Forgiveness of Paycheck Protection Program (PPP) Loans, under Income, later.

Identity verification.

The IRS launched an improved identity verification and sign-in process that enables more people to securely access and use IRS online tools and applications. To provide verification services, the IRS is using ID.me, a trusted technology provider. The new process is one more step the IRS is taking to ensure that taxpayer information is provided only to the person who legally has a right to the data. Taxpayers using the new mobile-friendly verification procedure can gain entry to existing IRS online services such as the Child Tax Credit Update Portal, Online Account, Get Transcript Online, Get an Identity Protection PIN (IP PIN), and Online Payment Agreement. Additional IRS applications will transition to the new method over the next year. Each online service will also provide information that will instruct taxpayers on the steps they need to follow for access to the service. You can also see IR-2021-228 for more information.

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Electronic Filing (e-file)

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Filing Requirements

Introduction

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.

.This is an Image: efile.gifHave you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details..

Do You Have To File?

Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file.

.This is an Image: taxtip.gifEven if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for any of the following credits..

  • Earned income credit.

  • Refundable child tax credit or additional child tax credit.

  • American opportunity credit.

  • Credit for federal tax on fuels.

  • Premium tax credit.

  • Health coverage tax credit.

  • Recovery rebate credit.

  • Credits for sick and family leave.

  • Child and dependent care credit.

.

.This is an Image: taxtip.gifSee Pub. 501 for details. Also see Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement)..

Requirement to reconcile advance payments of the premium tax credit.

If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2021 and advance payments of the premium tax credit were made for this coverage, you must file a 2021 return and attach Form 8962. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.

You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else's 2021 return, you do not have to attach Form 8962.

Exception for certain children under age 19 or full-time students.

If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2021 or was a full-time student under age 24 at the end of 2021. To do so, use Form 8814. If you make this election, your child doesn't have to file a return. For details, use Tax Topic 553 or see Form 8814.

A child born on January 1, 1998, is considered to be age 24 at the end of 2021. Do not use Form 8814 for such a child.

Resident aliens.

These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.

Nonresident aliens and dual-status aliens.

These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.

  • You were married to a U.S. citizen or resident alien at the end of 2021.

  • You elected to be taxed as a resident alien.

See Pub. 519 for details.

.This is an Image: caution.gifSpecific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040-NR. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law..

When and Where Should You File?

File Form 1040 or 1040-SR by April 18, 2022. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia – even if you don’t live in the District of Columbia. If you live in Maine or Massachusetts, you have until April 19, 2022, because of the Patriots' Day holiday in those states. If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.

If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.

If you e-file your return, there is no need to mail it. However, if you choose to mail it instead, filing instructions and addresses are at the end of these instructions.

.This is an Image: taxtip.gifThe chart at the end of these instructions provides the current address for mailing your return. Use these addresses for Forms 1040 or 1040-SR filed in 2022. The address for returns filed after 2022 may be different. See IRS.gov/Form1040 for any updates..

What if You Can't File on Time?

You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return.

.This is an Image: caution.gifAn automatic 6-month extension to file doesn't extend the time to pay your tax. If you don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868..

If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.

  • You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.

  • You are in military or naval service on duty outside the United States and Puerto Rico.

This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2022, you file Form 4868. This 4-month extension of time to file doesn't extend the time to pay your tax. See Form 4868.

Private Delivery Services

If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the “timely mailing treated as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following.

  • FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.

  • DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide.

  • UPS Next Day Air Early A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/PDSStreetAddresses.

The private delivery service can tell you how to get written proof of the mailing date.

Chart A—For Most People

IF your filing status is . . . AND at the end of 2021
you were* . . .
THEN file a return if your gross
income** was at least . . .
  Single under 65
65 or older
$12,550
14,250
   
  Married filing jointly*** under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$25,100
26,450
27,800
   
  Married filing separately any age $5    
  Head of household under 65
65 or older
$18,800
20,500
   
  Qualifying widow(er) under 65
65 or older
$25,100
26,450
   
  *If you were born on January 1, 1957, you are considered to be age 65 at the end of 2021. (If your spouse died in 2021 or if you are preparing a return for someone who died in 2021, see Pub. 501.)  
  **Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2021, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.  
  ***If you didn't live with your spouse at the end of 2021 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age.  
 

Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
  This is an Image: box.gifNo. You must file a return if any of the following apply.
   
  • Your unearned income was over $1,100.

  • Your earned income was over $12,550.

  • Your gross income was more than the larger of—

     
  • $1,100, or

  • Your earned income (up to $12,200) plus $350.

  This is an Image: box.gifYes. You must file a return if any of the following apply.
   
  • Your unearned income was over $2,800 ($4,500 if 65 or older and blind).

  • Your earned income was over $14,250 ($15,950 if 65 or older and blind).

  • Your gross income was more than the larger of—

     
  • $2,800 ($4,500 if 65 or older and blind), or

  • Your earned income (up to $12,200) plus $2,050 ($3,750 if 65 or older and blind).

Married dependents. Were you either age 65 or older or blind?
  This is an Image: box.gifNo. You must file a return if any of the following apply.
   
  • Your unearned income was over $1,100.

  • Your earned income was over $12,550.

  • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

  • Your gross income was more than the larger of—

     
  • $1,100, or

  • Your earned income (up to $12,200) plus $350.

  This is an Image: box.gifYes. You must file a return if any of the following apply.
   
  • Your unearned income was over $2,450 ($3,800 if 65 or older and blind).

  • Your earned income was over $13,900 ($15,250 if 65 or older and blind).

  • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

  • Your gross income was more than the larger of—

     
  • $2,450 ($3,800 if 65 or older and blind), or

  • Your earned income (up to $12,200) plus $1,700 ($3,050 if 65 or older and blind).

 

Chart C—Other Situations When You Must File

You must file a return if any of the seven conditions below apply for 2021.
1.   You owe any special taxes, including any of the following.
  a. Alternative minimum tax.
  b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
  c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
  d. Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes.
  e. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. See the instructions for Schedule 2, line 8.
  f. Recapture taxes. See the instructions for line 16 and Schedule 2, lines 10 through 18.
2.   You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.
3.   You had net earnings from self-employment of at least $400.
4.   You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
5.   Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.
6.   Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.
7.   You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i).

Line Instructions for Forms 1040 and 1040-SR

Introduction

.This is an Image: caution.gifAlso see the instructions for Schedule 1 through Schedule 3 that follow the Form 1040 and 1040-SR instructions..

Free File makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details and to see if you are eligible.

What form to file.

Everyone can file Form 1040. Form 1040-SR is available to you if you were born before January 2, 1957.

Fiscal year filers.

If you are a fiscal year filer using a tax year other than January 1 through December 31, 2021, write “Tax Year” and the beginning and ending months of your fiscal year in the top margin of page 1 of Form 1040 or 1040-SR.

Write-in information.

If you need to write a word, code, and/or dollar amount on Form 1040 or 1040-SR to explain an item of income or deduction, but don't have enough space to enter the word, code, and/or dollar amount, you can put an asterisk next to the applicable line number and put a footnote at the bottom of page 2 of your tax return indicating the line number and the word, code, and/or dollar amount you need to enter.

For example, if you received wages as a household employee and didn't receive a W-2 because you were paid only $2,000, the instructions for line 1 state that you must enter “HSH” and the amount of the wages next to line 1. You may instead put an asterisk next to line 1 and in the white space at the bottom of page 2 of Form 1040 or 1040-SR, enter “*Line 1: HSH $2,000.”

Section references are to the Internal Revenue Code.

Filing Status

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

  • Married filing separately.

  • Single.

  • Head of household.

  • Married filing jointly.

  • Qualifying widow(er).

For information about marital status, see Pub. 501.

.This is an Image: taxtip.gifMore than one filing status can apply to you. You can choose the one that will give you the lowest tax..

Single

You can check the “Single” box at the top of Form 1040 or 1040-SR if any of the following was true on December 31, 2021.

  • You were never married.

  • You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2021, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box.

  • You were widowed before January 1, 2021, and didn't remarry before the end of 2021. But if you have a child, you may be able to use the qualifying widow(er) filing status. See the instructions for Qualifying Widow(er), later.

Married Filing Jointly

You can check the “Married filing jointly” box at the top of Form 1040 or 1040-SR if any of the following apply.

  • You were married at the end of 2021, even if you didn't live with your spouse at the end of 2021.

  • Your spouse died in 2021 and you didn't remarry in 2021.

  • You were married at the end of 2021 and your spouse died in 2022 before filing a 2021 return.

A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn't live together all year. However, both persons must sign the return. Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return.

Joint and several tax liability.

If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if:

  • You believe your spouse isn't reporting all of his or her income, or

  • You don’t want to be responsible for any taxes due if your spouse doesn't have enough tax withheld or doesn't pay enough estimated tax.

See the instructions for Married Filing Separately. Also see Innocent Spouse Relief under General Information, later.

Nonresident aliens and dual-status aliens.

Generally, a married couple can't file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2021, you can elect to be treated as a resident alien and file a joint return. See Pub. 519 for details.

Married Filing Separately

Check the “Married filing separately” box at the top of Form 1040 or 1040-SR if you are married and file a separate return. Enter your spouse’s name in the entry space below the filing status checkboxes. Be sure to enter your spouse’s SSN or Individual Taxpayer Identification Number (ITIN) in the space for spouse’s SSN on Form 1040 or 1040-SR. If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA” in the entry space below the filing status checkboxes.

For electronic filing, enter the spouse's name or “NRA” if the spouse doesn’t have an SSN or ITIN in the entry space below the filing status checkboxes.

If you are married and file a separate return, you generally report only your own income, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.

However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the student loan interest deduction or the education credits, and you will only be able to take the earned income credit in very limited circumstances. You also can't take the standard deduction if your spouse itemizes deductions.

.This is an Image: taxtip.gifYou may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2021. See Married persons who live apart, later. .

Head of Household

You can check the “Head of household” box at the top of Form 1040 or 1040-SR if you are unmarried and provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.

  • You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2021. But if, at the end of 2021, your divorce wasn't final (an interlocutory decree), you are considered married.

  • You are married but lived apart from your spouse for the last 6 months of 2021 and you meet the other rules under Married persons who live apart, later.

  • You are married to a nonresident alien at any time during the year and the election to treat the alien spouse as a resident alien is not made.

Check the “Head of household” box only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies.

Test 1.

You paid over half the cost of keeping up a home that was the main home for all of 2021 of your parent whom you can claim as a dependent, except under a multiple support agreement (see Who Qualifies as Your Dependent, later). Your parent didn't have to live with you.

Test 2.

You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you, later).

  1. Any person whom you can claim as a dependent. But don’t include:

    1. Your child whom you claim as your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later;

    2. Any person who is your dependent only because he or she lived with you for all of 2021; or

    3. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later.

  2. Your unmarried qualifying child who isn't your dependent.

  3. Your married qualifying child who isn't your dependent only because you can be claimed as a dependent on someone else's 2021 return.

  4. Your qualifying child who, even though you are the custodial parent, isn't your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later.

    If the child isn't claimed as your dependent, enter the child's name in the entry space below the filing status checkboxes. If you don’t enter the name, it will take us longer to process your return.

Qualifying child.

To find out if someone is your qualifying child, see Step 1 under Who Qualifies as Your Dependent, later.

Dependent.

To find out if someone is your dependent, see Who Qualifies as Your Dependent, later.

.This is an Image: taxtip.gifThe dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR..

Exception to time lived with you.

Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.

If the person for whom you kept up a home was born or died in 2021, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. If the person is anyone else, see Pub. 501. Similarly, if you adopted the person for whom you kept up a home in 2021, the person was lawfully placed with you for legal adoption by you in 2021, or the person was an eligible foster child placed with you during 2021, the person is considered to have lived with you for more than half of 2021 if your main home was this person’s main home for more than half the time since he or she was adopted or placed with you in 2021.

Keeping up a home.

To find out what is included in the cost of keeping up a home, see Pub. 501. Similarly, if you adopted the person for whom you kept up a home in 2021, the person was lawfully placed with you for legal adoption by you in 2021, or the person was an eligible foster child placed with you during 2021, the person is considered to have lived with you for more than half of 2021 if your main home was this person's main home for more than half the time since he or she was adopted or placed with you in 2021.

Married persons who live apart.

Even if you weren’t divorced or legally separated at the end of 2021, you are considered unmarried if all of the following apply.

  • You lived apart from your spouse for the last 6 months of 2021. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.

  • You file a separate return from your spouse.

  • You paid over half the cost of keeping up your home for 2021.

  • Your home was the main home of your child, stepchild, or foster child for more than half of 2021 (if half or less, see Exception to time lived with you, earlier).

  • You can claim this child as your dependent or could claim the child except that the child's other parent can claim him or her under the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later.

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Qualifying Widow(er)

You can check the “Qualifying widow(er)” box at the top of Form 1040 or 1040-SR and use joint return tax rates for 2021 if all of the following apply.

  1. Your spouse died in 2019 or 2020 and you didn't remarry before the end of 2021.

  2. You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2021:

    1. The child had gross income of $4,300 or more,

    2. The child filed a joint return, or

    3. You could be claimed as a dependent on someone else’s return.

    If the child isn’t claimed as your dependent, enter the child’s name in the entry space below the filing status checkboxes. If you don’t enter the name, it will take us longer to process your return.

  3. This child lived in your home for all of 2021. If the child didn't live with you for the required time, see Exception to time lived with you, later.

  4. You paid over half the cost of keeping up your home.

  5. You could have filed a joint return with your spouse the year he or she died, even if you didn't actually do so.

If your spouse died in 2021, you can't file as qualifying widow(er). Instead, see the instructions for Married Filing Jointly, earlier.

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Dependent.

To find out if someone is your dependent, see Who Qualifies as Your Dependent, later.

.This is an Image: taxtip.gifThe dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR..

Exception to time lived with you.

Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.

A child is considered to have lived with you for all of 2021 if the child was born or died in 2021 and your home was the child's home for the entire time he or she was alive. Similarly, if you adopted the child in 2021, the child was lawfully placed with you for legal adoption by you in 2021, or the child was an eligible foster child placed with you during 2021, the child is considered to have lived with you for all of 2021 if your main home was this child's main home for the entire time since he or she was adopted or placed with you in 2021.

Keeping up a home.

To find out what is included in the cost of keeping up a home, see Pub. 501.

Name and Address

Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name in the entry space below the filing status checkboxes instead of below your name.

.This is an Image: taxtip.gifIf you filed a joint return for 2020 and you are filing a joint return for 2021 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2020 return..

Name Change

If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.

Address Change

If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.

P.O. Box

Enter your box number only if your post office doesn't deliver mail to your home.

Foreign Address

If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name. Follow the country’s practice for entering the postal code and the name of the province, county, or state.

Death of a Taxpayer

See Death of a Taxpayer under General Information, later.

Social Security Number (SSN)

An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at SSA.gov/forms/ss-5.pdf, from your local SSA office, or by calling the SSA at 800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

Check that both the name and SSN on your Forms 1040 or 1040-SR, W-2, and 1099 agree with your social security card. If they don’t, certain deductions and credits on Form 1040 or 1040-SR may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA.

Once you are issued an SSN, use it to file your tax return. Use your SSN to file your tax return even if your SSN does not authorize employment or if you have been issued an SSN that authorizes employment and you lose your employment authorization. An ITIN will not be issued to you once you have been issued an SSN. If you received your SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead.

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

If you are a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN.

If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

Some ITINs must be renewed. If you haven't used your ITIN on a federal tax return at least once for tax years 2018, 2019, or 2020, it expired at the end of 2021 and must be renewed if you need to file a federal tax return in 2022. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov/ITIN.

.This is an Image: taxtip.gifITINs assigned before 2013 have expired and must be renewed if you need to file a tax return in 2022. If you previously submitted a renewal application and it was approved, you do not need to renew again unless you haven't used your ITIN on a federal tax return at least once for tax years 2018, 2019, or 2020..

An ITIN is for tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U.S. law.

For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.

If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITIN.

Nonresident Alien Spouse

If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN if:

  • You file a joint return, or

  • Your spouse is filing a separate return.

Standard Deduction

.This is an Image: taxtip.gifIf you are filing Form 1040-SR, you can find a Standard Deduction Chart on the last page of that form that can calculate the amount of your standard deduction in most situations..

.This is an Image: taxtip.gifDon’t file the Standard Deduction Chart with your return..

Single and Married Filing Jointly

If you or your spouse (if you are married and filing a joint return) can be claimed as a dependent on someone else’s return, check the appropriate box in the Standard Deduction section.

If you were a dual-status alien, check the “Spouse itemizes on a separate return or you were a dual-status alien” box. If you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2021 and you and your spouse agree to be taxed on your combined worldwide income, don’t check the box.

Age/Blindness

If you or your spouse (if you are married and filing a joint return) were born before January 2, 1957, or were blind at the end of 2021, check the appropriate boxes on the line labeled “Age/Blindness.”

Don’t check any boxes for your spouse if your filing status is head of household.

Death of spouse in 2021.

If your spouse was born before January 2, 1957, but died in 2021 before reaching age 65, don’t check the box that says “Spouse was born before January 2, 1957.”

A person is considered to reach age 65 on the day before his or her 65th birthday.

Example.

Your spouse was born on February 14, 1956, and died on February 13, 2021. Your spouse is considered age 65 at the time of death. Check the appropriate box for your spouse. However, if your spouse died on February 12, 2021, your spouse isn't considered age 65. Don’t check the box.

Death of taxpayer in 2021.

If you are preparing a return for someone who died in 2021, see Pub. 501 before completing the standard deduction information.

Blindness

If you weren’t totally blind as of December 31, 2021, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:

  • You can't see better than 20/200 in your better eye with glasses or contact lenses, or

  • Your field of vision is 20 degrees or less.

If your eye condition isn't likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead.

You must keep the statement for your records.

Beginning in 2021, if you receive a notice or letter but you would prefer to have it in Braille or large print, you can use Form 9000, Alternative Media Preference, to request notices in an alternative format including Braille, large print, audio, or electronic. You can attach Form 9000 to your return or mail it separately.

  • You can download, or view online, tax forms and publications in a variety of formats including text-only, Braille ready files, browser-friendly HTML (other than tax forms), accessible PDF, and large print.

Married Filing Separately

If your filing status is married filing separately and your spouse itemizes deductions on his or her return, check the “Spouse itemizes on a separate return or you were a dual-status alien” box.

If your filing status is married filing separately and your spouse was born before January 2, 1957, or was blind at the end of 2021, you can check the appropriate box(es) on the line labeled “Age/Blindness” if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

Presidential Election Campaign Fund

This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. The fund also helps pay for pediatric medical research. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse can also have $3 go to the fund. If you check a box, your tax or refund won't change.

Virtual Currency

Virtual currency is a digital representation of value, other than a representation of the U.S. dollar or a foreign currency (“real currency”), that functions as a unit of account, a store of value, or a medium of exchange. Some virtual currencies are convertible, which means that they have an equivalent value in real currency or act as a substitute for real currency. The IRS uses the term “virtual currency” to describe the various types of convertible virtual currency that are used as a medium of exchange, such as digital currency and cryptocurrency. Regardless of the label applied, if a particular asset has the characteristics of virtual currency, it will be treated as virtual currency for Federal income tax purposes.

If, in 2021, you engaged in any transaction involving virtual currency, check the “Yes” box next to the question on virtual currency on page 1 of Form 1040 or 1040-SR. A transaction involving virtual currency includes, but is not limited to:

  • The receipt of virtual currency as payment for goods or services provided;

  • The receipt or transfer of virtual currency for free (without providing any consideration) that does not qualify as a bona fide gift;

  • The receipt of new virtual currency as a result of mining and staking activities;

  • The receipt of virtual currency as a result of a hard fork;

  • An exchange of virtual currency for property, goods, or services;

  • An exchange/trade of virtual currency for another virtual currency;

  • A sale of virtual currency; and

  • Any other disposition of a financial interest in virtual currency.

A transaction involving virtual currency does not include the holding of virtual currency in a wallet or account, or the transfer of virtual currency from one wallet or account you own or control to another that you own or control. If your only transactions involving virtual currency during 2021 were purchases of virtual currency for real currency, including the use of real currency electronic platforms such as PayPal and Venmo, you are not required to check the “Yes” box next to the virtual currency question. You must not leave the field blank even if you are not required to answer “Yes”. If you disposed of any virtual currency that was held as a capital asset through a sale, exchange, or transfer, check “Yes” and use Form 8949 to figure your capital gain or loss and report it on Schedule D (Form 1040).

If you received any virtual currency as compensation for services or disposed of any virtual currency that you held for sale to customers in a trade or business, you must report the income as you would report other income of the same type (for example, W-2 wages on Form 1040 or 1040-SR, line 1, or inventory or services from Schedule C on Schedule 1).

For more information, go to IRS.gov/virtualcurrencyfaqs.

Who Qualifies as Your Dependent

Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents

Follow the steps below to find out if a person qualifies as your dependent and to find out if your dependent qualifies you to take the child tax credit or the credit for other dependents. If you have more than four dependents, check the box under Dependents on page 1 of Form 1040 or 1040-SR and include a statement showing the information required in columns (1) through (4).

.This is an Image: taxtip.gifThe dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR..

Before you begin.

See the definition of Social security number, later. If you want to claim the child tax credit or the credit for other dependents, you (and your spouse if filing jointly) must have an SSN or ITIN issued on or before the due date of your 2021 return (including extensions). If an ITIN is applied for on or before the due date of a 2021 return (including extensions) and the IRS issues an ITIN as result of the application, the IRS will consider the ITIN as issued on or before the due date of the return.

Step 1. Do You Have a Qualifying Child?

A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew)
This is an Image: and.gif
was ...
Under age 19 at the end of 2021 and younger than you
(or your spouse if filing jointly)
or
Under age 24 at the end of 2021, a student (defined later), and younger than you (or your spouse if filing jointly)
or
Any age and permanently and totally disabled (defined later)
This is an Image: and.gif
Who didn't provide over half of his or her own support for 2021 (see Pub. 501)
This is an Image: and.gif
Who isn't filing a joint return for 2021
or is filing a joint return for 2021 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples)
This is an Image: and.gif
Who lived with you for more than half of 2021. If the child didn't live with you for the required time, see Exception to time lived with you, later.
This is an Image: caution.gif If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2021, see Qualifying child of more than one person, later.

1. Do you have a child who meets the conditions to be your qualifying child?

This is an Image: squ.gif Yes.
Go to Step 2.
This is an Image: squ.gif No.
Go to Step 4.

Step 2. Is Your Qualifying Child Your Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
You can't claim this child as a dependent.

2. Was the child married?

This is an Image: squ.gif Yes.
See Married person, later.
This is an Image: squ.gif No.

3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2021 tax return? See Steps 1, 2, and 4.

This is an Image: squ.gif Yes.
You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules.
This is an Image: squ.gif No.
You can claim this child as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step 3.

Step 3. Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents?

1. Did the child have an SSN, ITIN, or adoption taxpayer identification number (ATIN) issued on or before the due date of your return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the child on or before the due date of your return (including extensions).)

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
You can’t claim the child tax credit or the credit for other dependents for this child.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
You can’t claim the child tax credit or the credit for other dependents for this child.

3. Was the child under age 18 at the end of 2021?

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
You can claim the credit for other dependents for this child. Check the “Credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.

4. Did this child have an SSN valid for employment issued before the due date of your 2021 return (including extensions)? (See Social Security Number, later.)

This is an Image: squ.gif Yes.
You can claim the child tax credit for this person. Check the “Child tax credit” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.
This is an Image: squ.gif No.
You can claim the credit for other dependents for this child. Check the “Credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.

Step 4. Is Your Qualifying Relative Your Dependent?

A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild)
or
Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law. If the person didn't live with you for the required time, see Exception to time lived with you, later.
This is an Image: and.gif
Who wasn't a qualifying child (see Step 1) of any taxpayer for 2021. For this purpose, a person isn't a taxpayer if he or she isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples.
This is an Image: and.gif
Who had gross income of less than $4,300 in 2021. If the person was permanently and totally disabled, see Exception to gross income test, later.
This is an Image: and.gif
For whom you provided over half of his or her support in 2021. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped child, later.
 

1. Does any person meet the conditions to be your qualifying relative?

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.

2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.)

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
You can't claim this person as a dependent.

3. Was your qualifying relative married?

This is an Image: squ.gif Yes.
See Married person, later.
This is an Image: squ.gif No.

4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2021 tax return? See Steps 1, 2, and 4.

This is an Image: squ.gif Yes.
You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules.
This is an Image: squ.gif No.
You can claim this person as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR. Then, go to Step 5.

Step 5. Does Your Qualifying Relative Qualify You for the Credit for Other Dependents?

1. Did your qualifying relative have an SSN, ITIN, or ATIN issued on or before the due date of your 2021 return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the qualifying relative on or before the return due date (including extensions).)

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
You can’t claim the credit for other dependents for this qualifying relative.

2. Was your qualifying relative a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or a U.S. resident alien. If your qualifying relative was adopted, see Exception to citizenship test, later.)

This is an Image: squ.gif Yes.
You can claim the credit for other dependents for this dependent. Check the “Credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person.
This is an Image: squ.gif No.
You can’t claim the credit for other dependents for this qualifying relative.

Definitions and Special Rules

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification numbers (ATINs).

If you have a dependent who was placed with you for legal adoption and you don’t know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn't a U.S. citizen or resident alien, apply for an ITIN instead using Form W-7.

Children of divorced or separated parents.

A child will be treated as the qualifying child or qualifying relative of his or her noncustodial parent (defined later) if all of the following conditions apply.

  1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2021 (whether or not they are or were married).

  2. The child received over half of his or her support for 2021 from the parents (and the rules on Multiple support agreements, later, don’t apply). Support of a child received from a parent's spouse is treated as provided by the parent.

  3. The child is in custody of one or both of the parents for more than half of 2021.

  4. Either of the following applies.

    1. The custodial parent signs Form 8332 or a substantially similar statement that he or she won't claim the child as a dependent for 2021, and the noncustodial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement.

    2. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2021.

If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credits and credit for other dependents (lines 19 and 28). However, this doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or the health coverage tax credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these other benefits. See Pub. 501 for details.

Custodial and noncustodial parents.

The custodial parent is the parent with whom the child lived for the greater number of nights in 2021. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.

Post-1984 and pre-2009 decree or agreement.

The decree or agreement must state all three of the following.

  1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.

  2. The other parent won't claim the child as a dependent.

  3. The years for which the claim is released.

The noncustodial parent must include all of the following pages from the decree or agreement.

  • Cover page (include the other parent's SSN on that page).

  • The pages that include all the information identified in (1) through (3) above.

  • Signature page with the other parent's signature and date of agreement.

.This is an Image: caution.gifYou must include the required information even if you filed it with your return in an earlier year..

Post-2008 decree or agreement.

If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to certain tax benefits for a child, and the noncustodial parent must include a copy with his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support.

Release of certain tax benefits revoked.

A custodial parent who has revoked his or her previous release of a claim to certain tax benefits for a child must include a copy of the revocation with his or her return. For details, see Form 8332.

Exception to citizen test.

If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4, question 2; and Step 5, question 2.

Exception to gross income test.

If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.

Exception to time lived with you.

Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents, earlier, or Kidnapped child, later.

If the person meets all other requirements to be your qualifying child but was born or died in 2021, the person is considered to have lived with you for more than half of 2021 if your home was this person's home for more than half the time he or she was alive in 2021. If the person meets all other requirements to be your qualifying child but you adopted the person in 2021, the person was lawfully placed with you for legal adoption by you in 2021, or the person was an eligible foster child placed with you during 2021, the person is considered to have lived with you for more than half of 2021 if your main home was this person's main home for more than half the time since he or she was adopted or placed with you in 2021.

Any other person is considered to have lived with you for all of 2021 if the person was born or died in 2021 and your home was this person's home for the entire time he or she was alive in 2021 or if you adopted the person in 2021, the person was lawfully placed with you for legal adoption by you in 2021, or the person was an eligible foster child placed with you during 2021 and your main home was the person's main home for the entire time since he or she was adopted or placed with you in 2021.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Kidnapped child.

If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the child tax credit, the credit for other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).

Married person.

If the person is married and files a joint return, you can't claim that person as your dependent. However, if the person is married but doesn't file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim him or her as a dependent. (See Pub. 501 for details and examples.) In that case, go to Step 2, question 3 (for a qualifying child), or Step 4, question 4 (for a qualifying relative).

Multiple support agreements.

If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled.

A person is permanently and totally disabled if, at any time in 2021, the person can't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

Public assistance payments.

If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501.

Qualifying child of more than one person.

Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies.

  1. Nonrefundable child tax credit and credit for other dependents (line 19) and refundable child tax credit or additional child tax credit (line 28).

  2. Head of household filing status.

  3. Credit for child and dependent care expenses (Schedule 3, line 2 or 13g).

  4. Exclusion for dependent care benefits (Form 2441, Part III).

  5. Earned income credit (line 27a).

No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.
  • If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

  • If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.

  • If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2021. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2021.

  • If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2021.

  • If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2021, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

Example.

Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your mother can't claim any of those five tax benefits based on your daughter. However, if your mother's AGI is higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.

For more details and examples, see Pub. 501.

If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you can't claim any benefits based on this child.

Social security number.

You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration. See Social Security Number (SSN), earlier. If your dependent won't have a number by the date your return is due, see What if You Can't File on Time? earlier.

For the child tax credit, your child must have the required SSN. The required SSN is one that is valid for employment and that is issued by the Social Security Administration before the due date of your 2021 return (including extensions). If your child was a U.S. citizen when the child received the SSN, the SSN is valid for employment. If “Not Valid for Employment” is printed on your child’s social security card and your child’s immigration status has changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your child’s social security card, your child has the required SSN only as long as the DHS authorization is valid.

If your dependent child was born and died in 2021 and you do not have an SSN for the child, enter “Died” in column (2) of the Dependents section and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.

If you, or your spouse if filing jointly, didn't have an SSN (or ITIN) issued on or before the due date of your 2021 return (including extensions), you can't claim the child tax credit or the credit for other dependents on your original or an amended 2021 return.

If you apply for an ITIN on or before the due date of your 2021 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.

Student.

A student is a child who during any part of 5 calendar months of 2021 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Income

Generally, you must report all income except income that is exempt from tax by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines 1 through 7 and Schedule 1, lines 1 through 8z. Also see Pub. 525.

Forgiveness of Paycheck Protection Program (PPP) Loans

The forgiveness of a PPP Loan creates tax-exempt income, so although you don't need to report the income from the forgiveness of your PPP Loan on Form 1040 or 1040-SR, you do need to report certain information related to your PPP Loan.

Rev. Proc. 2021-48, 2021-49 I.R.B. 835, permits taxpayers to treat tax-exempt income resulting from the forgiveness of a PPP Loan as received or accrued: (1) as, and to the extent that, eligible expenses are paid or incurred; (2) when you apply for forgiveness of the PPP Loan; or (3) when forgiveness of the PPP Loan is granted. If you have tax-exempt income resulting from the forgiveness of a PPP Loan, attach a statement to your return reporting each taxable year for which you are applying Rev. Proc. 2021-48, and which section of Rev. Proc. 2021-48 you are applying—either section 3.01(1), (2), or (3). Any statement should include the following information for each PPP Loan:

  1. Your name, address, and ITIN or SSN;

  2. A statement that you are applying or applied section 3.01(1), (2), or (3) of Rev. Proc. 2021-48, and for what taxable year (2020 or 2021) as applicable;

  3. The amount of tax-exempt income from forgiveness of the PPP Loan that you are treating as received or accrued and for what taxable year (2020 or 2021); and

  4. Whether forgiveness of the PPP Loan has been granted as of the date you file your return.

Write “RP2021-48” at the top of your attached statement.

Foreign-Source Income

You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United States.

If you worked abroad, you may be able to exclude part or all of your foreign earned income. For details, see Pub. 54 and Form 2555.

Foreign retirement plans.

If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Rev. Proc. 2014-55, 2014-44 I.R.B. 753, available at IRS.gov/irb/2014-44_IRB#RP2014-55, to find out if you can elect to defer tax on the undistributed income.

Report distributions from foreign pension plans on lines 5a and 5b.

Foreign accounts and trusts.

You must complete Part III of Schedule B if you:

  • Had a foreign account; or

  • Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

Foreign financial assets.

If you had foreign financial assets in 2021, you may have to file Form 8938. See Form 8938 and its instructions.

Chapter 11 Bankruptcy Cases

If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's income tax return includes:

  • Earnings from services you performed after the beginning of the case (both wages and self-employment income); and

  • Income from property described in section 541 of title 11 of the U.S. Code that you either owned when the case began or that you acquired after the case began and before the case was closed, dismissed, or converted to a case under a different chapter.

Because this income is taxable to the estate, don’t include this income on your own individual income tax return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. Also, you (or the trustee if one is appointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on Form W-2. A similar allocation is required for income and withheld income tax reported to you on Forms 1099. You must also include a statement that indicates you filed a chapter 11 case and that explains how income and withheld income tax reported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at
IRS.gov/irb/2006-40_IRB#NOT-2006-83.

Community Property States

Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually follow state law to determine what is community income and what is separate income. For details, see Form 8958 and Pub. 555.

Nevada, Washington, and California domestic partners.

A registered domestic partner in Nevada, Washington, or California must generally report half the combined community income of the individual and his or her domestic partner. See Form 8958 and Pub. 555.

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

If you are entering amounts that include cents, make sure to include the decimal point. There is no cents column on the form.

.This is an Image: caution.gifThe lines on Forms 1040 and 1040-SR are the same. References to lines in the following instructions refer to the line on either form..

Line 1

Wages, Salaries, Tips, etc.

Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income must also be included in the total on line 1.

  • All wages received as a household employee. An employer isn’t required to provide a Form W-2 to you if he or she paid you wages of less than $2,300 in 2021. If you received wages as a household employee and you didn’t receive a Form W-2 because an employer paid you less than $2,300 in 2021, enter “HSH” and the amount not reported to you on a Form W-2 in the space to the left of line 1. For information on employment taxes for household employees, see Tax Topic 756.

  • Any Medicaid waiver payments you received that you choose to include in earned income for purposes of claiming a credit or other tax benefit, even if you didn’t receive a Form W-2 reporting these payments. See the instructions for Schedule 1, line 8z.

  • Tip income you didn't report to your employer. This should include any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531 for more details. Also include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line 1.

.This is an Image: caution.gifYou may owe social security and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions for Schedule 2, line 5..

  • Dependent care benefits, which should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits.

  • Employer-provided adoption benefits, which should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You may also be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2021.

  • Scholarship and fellowship grants not reported on Form W-2. Also enter “SCH” and the amount on the dotted line next to line 1. However, if you were a degree candidate, include on line 1 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 1.

  • Excess elective deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2021 under all plans was more than $19,500 (excluding catch-up contributions as explained later), include the excess on line 1. This limit is (a) $13,500 if you have only SIMPLE plans, or (b) $22,500 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don’t include the excess attributable to such contributions on line 1. They are already included as income in box 1 of your Form W-2.

A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.

If you were age 50 or older at the end of 2021, your employer may have allowed an additional deferral (catch-up contributions) of up to $6,500 ($3,000 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals.

.This is an Image: caution.gifYou can't deduct the amount deferred. It isn't included as income in box 1 of your Form W-2..

  • Disability pensions shown on Form 1099-R if you haven’t reached the minimum retirement age set by your employer. But see Insurance Premiums for Retired Public Safety Officers in the instructions for lines 5a and 5b. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 5a and 5b. Payments from an IRA are reported on lines 4a and 4b.

  • Corrective distributions from a retirement plan shown on Form 1099-R of excess elective deferrals and excess contributions (plus earnings). But don’t include distributions from an IRA* on line 1. Instead, report distributions from an IRA on lines 4a and 4b.

  • Wages from Form 8919, line 6.

*This includes a Roth, SEP, or SIMPLE IRA.

Were You a Statutory Employee?

If you were a statutory employee, the “Statutory employee” box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople and certain agent or commission drivers, certain traveling salespeople, and certain homeworkers. Statutory employees report the amount shown in box 1 of Form W-2 on a Schedule C along with any related business expenses.

Missing or Incorrect Form W-2?

Your employer is required to provide or send Form W-2 to you no later than
January 31, 2022. If you don’t receive it by early February, use Tax Topic 154 to find out what to do. Even if you don’t get a Form W-2, you must still report your earnings on line 1. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Line 2a

Tax-Exempt Interest

If you received any tax-exempt interest (including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line 2a. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net amount of tax-exempt OID on line 2a (that is, the excess of tax-exempt OID for the year over the amortized acquisition premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium.

Also include on line 2a any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 11 of Form 1099-DIV.

Don’t include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.

.This is an Image: caution.gifDon't include any amounts related to the forgiveness of PPP Loans on this line..

Line 2b

Taxable Interest

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 2b. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions applies to you.

For more details about reporting taxable interest, including market discount on bonds and adjustments for amortizable bond premium or acquisition premium, see Pub. 550.

Interest credited in 2021 on deposits that you couldn't withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2021 income. For details, see Pub. 550.

.This is an Image: taxtip.gifIf you get a 2021 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2021, see Pub. 550..

Line 3a

Qualified Dividends

Enter your total qualified dividends on
line 3a. Qualified dividends are also included in the ordinary dividend total required to be shown on line 3b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Exception.

Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but aren't qualified dividends. These include:

  • Dividends you received as a nominee. See the Schedule B instructions.

  • Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock isn't entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.

  • Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule just described.

  • Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property.

  • Payments in lieu of dividends, but only if you know or have reason to know that the payments aren't qualified dividends.

  • Dividends from a corporation that first became a surrogate foreign corporation after December 22, 2017, other than a foreign corporation that is treated as a domestic corporation under section 7874(b).

Example 1.

You bought 5,000 shares of XYZ Corp. common stock on July 8, 2021. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16, 2021. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11, 2021. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9, 2021, through August 11, 2021). The 121-day period began on May 17, 2021 (60 days before the ex-dividend date), and ended on September 14, 2021. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.

Example 2.

The facts are the same as in Example 1 except that you bought the stock on July 15, 2021 (the day before the ex-dividend date), and you sold the stock on September 16, 2021. You held the stock for 63 days (from July 16, 2021, through September 16, 2021). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2021, through September 14, 2021).

Example 3.

You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2021. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16, 2021. The ABC Mutual Fund advises you that the part of the dividend eligible to be treated as qualified dividends equals 2 cents a share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2021. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

.This is an Image: taxtip.gifUse the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, whichever applies, to figure your tax. See the instructions for line 16 for details..

Line 3b

Ordinary Dividends

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 3b. This amount should be shown in box 1a of Form(s) 1099-DIV.

You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

Nondividend Distributions

Some distributions are a return of your cost (or other basis). They won't be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Form 8949. For details, see Pub. 550.

.This is an Image: taxtip.gifDividends on insurance policies are a partial return of the premiums you paid. Don’t report them as dividends. Include them in income on Schedule 1, line 8z, only if they exceed the total of all net premiums you paid for the contract..

Lines 4a and 4b

IRA Distributions

You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 4a and 4b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided next, leave line 4a blank and enter the total distribution (from Form 1099-R, box 1) on line 4b.

Exception 1.

Enter the total distribution on line 4a if you rolled over part or all of the distribution from one:

  • Roth IRA to another Roth IRA, or

  • IRA (other than a Roth IRA) to a qualified plan or another IRA (other than a Roth IRA).

Also enter “Rollover” next to line 4b. If the total distribution was rolled over, enter -0- on line 4b. If the total distribution wasn't rolled over, enter the part not rolled over on line 4b unless Exception 2 applies to the part not rolled over. Generally, a rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B.

If you rolled over the distribution into a qualified plan or you made the rollover in 2022, include a statement explaining what you did.

Exception 2.

If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b.

  1. You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2021 or an earlier year. If you made nondeductible contributions to these IRAs for 2021, also see Pub. 590-A and Pub. 590-B.

  2. You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 4b; you don’t have to see Form 8606 or its instructions.

    1. Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2015 or an earlier year.

    2. Distribution code Q is shown in box 7 of Form 1099-R.

  3. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2021.

  4. You had a 2020 or 2021 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.

  5. You made excess contributions to your IRA for an earlier year and had them returned to you in 2021.

  6. You recharacterized part or all of a contribution to a Roth IRA as a contribution to another type of IRA, or vice versa.

Exception 3.

If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 4a. If the total amount distributed is a QCD, enter -0- on line 4b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 4b unless Exception 2 applies to that part. Enter “QCD” next to line 4b.

A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70 1/2 when the distribution was made.

Generally, your total QCDs for the year can't be more than $100,000. (On a joint return, your spouse can also have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590-B for details.

.This is an Image: caution.gifYou can't claim a charitable contribution deduction for any QCD not included in your income..

Exception 4.

If all or part of the distribution is a health savings account (HSA) funding distribution (HFD), enter the total distribution on line 4a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 4b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that isn't an HFD on line 4b unless Exception 2 applies to that part. Enter “HFD” next to line 4b.

An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you can generally elect to exclude an HFD from your income once in your lifetime. You can't exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.

.This is an Image: caution.gifThe amount of an HFD reduces the amount you can contribute to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III..

More than one exception applies.

If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 4b. For example: “Line 4b – $1,000 Rollover and $500 HFD.” But you do not need to attach a statement if only Exception 2 and one other exception apply.

More than one distribution.

If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 4b. Enter the total amount of those distributions on line 4a.

.This is an Image: caution.gifYou may have to pay an additional tax if you received an early distribution from your IRA and the total wasn't rolled over. See the instructions for Schedule 2, line 8, for details..

More information.

For more information about IRAs, see Pub. 590-A and Pub. 590-B.

Lines 5a and 5b

Pensions and Annuities

You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Don’t include the following payments on lines 5a and 5b. Instead, report them on line 1.

  • Disability pensions received before you reach the minimum retirement age set by your employer.

  • Corrective distributions (including any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.

.This is an Image: taxtip.gifAttach Form(s) 1099-R to Form 1040 or 1040-SR if any federal income tax was withheld..

Fully Taxable Pensions and Annuities

Your payments are fully taxable if (a) you didn't contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2021. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 5b; don’t make an entry on line 5a.

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.

Partially Taxable Pensions and Annuities

Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 5a. If your Form 1099-R doesn't show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 5b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method, later, to find out if you must use that method to figure the taxable part.

You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939.

If your Form 1099-R shows a taxable amount, you can report that amount on line 5b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.

Insurance Premiums for Retired Public Safety Officers

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from a plan maintained by the employer from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums or $3,000. You can make this election only for amounts that would otherwise be included in your income.

An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan.

If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn't reflect the exclusion. Report your total distributions on line 5a and the taxable amount on line 5b. Enter “PSO” next to line 5b.

Simplified Method Worksheet—Lines 5a and 5b

This is an Image: 24811vwa.gif

Simplified Method Worksheet-Lines 5a and 5b

Please click here for the text description of the image.

If you are retired on disability and reporting your disability pension on line 1, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to line 1.

Simplified Method

You must use the Simplified Method if either of the following applies.

  1. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.

  2. Your annuity starting date was after November 18, 1996, and both of the following apply.

    1. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.

    2. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments.

If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 (or Pub. 721 for U.S. Civil Service retirement benefits).

.This is an Image: caution.gifIf you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the Simplified Method Worksheet in these instructions..

Annuity Starting Date

Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.

Age (or Combined Ages) at Annuity Starting Date

If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.

If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.

Cost

Your cost is generally your net investment in the plan as of the annuity starting date. It doesn't include pre-tax contributions. Your net investment may be shown in box 9b of Form 1099-R.

Rollovers

Generally, a rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 5a and 5b to report a rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.

Enter on line 5a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the rollover. Enter the remaining amount on line 5b. If the remaining amount is zero and you have no other distribution to report on line 5b, enter -0- on line 5b. Also enter "Rollover" next to line 5b.

See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.

Lump-Sum Distributions

If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount wasn't rolled over. For details, see the instructions for Schedule 2, line 6.

Enter the total distribution on line 5a and the taxable part on line 5b. For details, see Pub. 575.

.This is an Image: taxtip.gifIf you or the plan participant was born before January 2, 1936, you could pay less tax on the distribution. See Form 4972. .

Lines 6a and 6b

Social Security Benefits

You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2021. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.

Use the Social Security Benefits Worksheet in these instructions to see if any of your benefits are taxable.

Exception.

Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.

  • You made contributions to a traditional IRA for 2021 and you or your spouse were covered by a retirement plan at work or through self-employment. Instead, use the worksheets in Pub. 590-A to see if any of your social security benefits are taxable and to figure your IRA deduction.

  • You repaid any benefits in 2021 and your total repayments (box 4) were more than your total benefits for 2021 (box 3). None of your benefits are taxable for 2021. Also, if your total repayments in 2021 exceed your total benefits received in 2021 by more than $3,000, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in income in an earlier year. For more details, see Pub. 915.

  • You file Form 2555, 4563, or 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.

.This is an Image: taxtip.gif Benefits for earlier year received in 2021? If any of your benefits are taxable for 2021 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details..

.This is an Image: taxtip.gif Social security information. Social security beneficiaries can now get a variety of information from the SSA website with a my Social Security account, including getting a replacement Form SSA‐1099 if needed. For more information and to set up an account, go to SSA.gov/myaccount..

.This is an Image: taxtip.gifDisability payments (including Social Security Disability Insurance (SSDI) payments) are generally not included in income if they are for injuries incurred as a direct result of a terrorist attack directed against the United States or its allies. If these payments are incorrectly reported as taxable on Form W-2 or Form 1099-R, contact the company or agency making the disability payments to get a corrected Form W-2 or Form 1099-R. If these payments are incorrectly reported as taxable on Form SSA-1099, don't include the nontaxable portion of income on your tax return. You may receive a notice from the IRS regarding the omitted payments. Follow the instructions in the notice to explain that the excluded payments aren't taxable. For more information about these payments, see Pub. 3920..

.This is an Image: taxtip.gif Form RRB-1099. If you need a replacement Form RRB-1099, call the Railroad Retirement Board at 877-772-5772 or go to www.rrb.gov..

Social Security Benefits Worksheet—Lines 6a and 6b

Tax Tables

  • Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, line 24z).

  • If you are married filing separately and you lived apart from your spouse for all of 2021, enter “D” to the right of the word “benefits” on line 6a. If you don’t, you may get a math error notice from the IRS.

  • Be sure you have read the Exception in the line 6a and 6b instructions to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.

   
1.   Enter the total amount from box 5 of all your Forms SSA-1099 and RRB-1099. Also enter this amount on Form 1040 or 1040-SR, line 6a 1.   _____    
2.   Multiply line 1 by 50% (0.50) 2.   _____  
3.   Combine the amounts from Form 1040 or 1040-SR, lines 1, 2b, 3b, 4b, 5b, 7, and 8 3.   _____  
4.   Enter the amount, if any, from Form 1040 or 1040-SR, line 2a 4.   _____  
5.   Combine lines 2, 3, and 4 5.   _____  
6.   Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 6.   _____  
7.   Is the amount on line 6 less than the amount on line 5?    
    This is an Image: box.gif No. This is an Image: stop.gif None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b.        
    This is an Image: box.gif Yes. Subtract line 6 from line 5 7.   _____  
8.   If you are:
  • Married filing jointly, enter $32,000

  • Single, head of household, qualifying widow(er), or married filing
    separately and you lived apart from your spouse for all of 2021,
    enter $25,000

  8.   _____  
   
  • Married filing separately and you lived with your spouse at any time
    in 2021, skip lines 8 through 15; multiply line 7 by 85% (0.85) and
    enter the result on line 16. Then, go to line 17

   
9.   Is the amount on line 8 less than the amount on line 7?    
    This is an Image: box.gif No. This is an Image: stop.gif None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you are married filing separately and you lived apart from your spouse for all of 2021, be sure you entered “D” to the right of the word “benefits” on line 6a.    
    This is an Image: box.gif Yes. Subtract line 8 from line 7 9.   _____  
10.   Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2021 10.   _____  
11.   Subtract line 10 from line 9. If zero or less, enter -0- 11.   _____  
12.   Enter the smaller of line 9 or line 10 12.   _____  
13.   Enter one-half of line 12 13.   _____  
14.   Enter the smaller of line 2 or line 13 14.   _____  
15.   Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- 15.   _____  
16.   Add lines 14 and 15 16.   _____  
17.   Multiply line 1 by 85% (0.85) 17.   _____  
18.   Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040 or 1040-SR, line 6b 18.   _____  
This is an Image: taxtip.gif If any of your benefits are taxable for 2021 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.  

Line 7

Capital Gain or (Loss)

If you sold a capital asset, such as a stock or bond, you must complete and attach Form 8949 and Schedule D.

Exception 1.

You don’t have to file Form 8949 or Schedule D if you aren’t deferring any capital gain by investing in a qualified opportunity zone fund and both of the following apply.

  1. You have no capital losses, and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements); and

  2. None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).

Exception 2.

You must file Schedule D but generally don’t have to file Form 8949 if Exception 1 doesn't apply, you aren’t deferring any capital gain by investing in a qualified opportunity zone fund or terminating deferral from an investment in a qualified opportunity zone, and your only capital gains and losses are:

  • Capital gain distributions;

  • A capital loss carryover from 2020;

  • A gain from Form 2439 or 6252 or Part I of Form 4797;

  • A gain or loss from Form 4684, 6781, or 8824;

  • A gain or loss from a partnership, S corporation, estate, or trust; or

  • Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows basis was reported to the IRS, the QOF box in box 3 isn’t checked, and you don’t need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949.

If Exception 1 applies, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 7 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 7 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096.

.This is an Image: taxtip.gifIf you don’t have to file Schedule D, use the Qualified Dividends and Capital Gain Tax Worksheet in the line 16 instructions to figure your tax..

Total Income and Adjusted Gross Income

Line 10

Enter any adjustments to income from Schedule 1, line 26, on line 10.

Tax and Credits

Lines 12a, 12b, and 12c

Line 12a Itemized Deductions or Standard Deduction

In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.

Itemized Deductions

To figure your itemized deductions, fill in Schedule A.

.This is an Image: caution.gifIf you made a section 962 election and are taking a deduction under section 250 with respect to any income inclusions under section 951 or 951A, don't report the deduction on line 12a. Instead, report the tax with respect to a section 962 election on line 16 and include in the statement required by line 16 how you figured the section 250 deduction..

Standard Deduction

Most Form 1040 filers can find their standard deduction by looking at the amounts listed to the left of line 12a. Most Form 1040-SR filers can find their standard deduction by using the chart on the last page of Form 1040-SR.

Exception 1—Dependent.

If you checked the “Someone can claim you as a dependent” box, or if you’re filing jointly and you checked the “Someone can claim your spouse as a dependent” box, use the Standard Deduction Worksheet for Dependents to figure your standard deduction.

.This is an Image: taxtip.gifSomeone claims you or your spouse as a dependent if they list your or your spouse's name and SSN in the Dependents section of their return..

Exception 2—Born before January 2, 1957, or blind.

If you checked any of the following boxes, figure your standard deduction using the Standard Deduction Chart for People Who Were Born Before January 2, 1957, or Were Blind if you are filing Form 1040 or by using the chart on the last page of Form 1040-SR.

  • You were born before January 2, 1957.

  • You are blind.

  • Spouse was born before January 2, 1957.

  • Spouse is blind.

Exception 3—Separate return or dual-status alien.

If you checked the box labeled “Spouse itemizes on separate return or you were dual-status alien” on the Spouse standard deduction line, your standard deduction is zero, even if you were born before January 2, 1957, or were blind.

Exception 4—Increased standard deduction for net qualified disaster loss.

If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule A to figure your standard deduction. Qualified disaster loss refers to losses arising from certain disasters occurring in 2016 and subsequent years. See the Instructions for Form 4684 and Schedule A, line 16, for more information.

Standard Deduction Worksheet for Dependents—Line 12a


Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.

1.   Check if: This is an Image: box.gifYou were born before January 2, 1957.
This is an Image: box.gifYou are blind.
This is an Image: box.gifSpouse was born before January 2, 1957.
This is an Image: box.gifSpouse is blind.
    Total number of boxes checked 1. _____  
 
2.   Is your earned income* more than $750?      
    This is an Image: box.gifYes. Add $350 to your earned income. Enter the total.       2. _____  
    This is an Image: box.gifNo. Enter $1,100.  
3.   Enter the amount shown below for your filing status.      
 
  • Single or married filing separately—$12,550

  • Married filing jointly—$25,100

  • Head of household—$18,800

      3. _____  
4.   Standard deduction.            
  a. Enter the smaller of line 2 or line 3. If born after January 1, 1957, and not blind, stop here and enter this amount on Form 1040 or 1040-SR, line 12a. Otherwise, go to line 4b 4a. _____  
  b. If born before January 2, 1957, or blind, multiply the number on line 1 by $1,350 ($1,700 if single or head of household) 4b. _____  
  c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12a 4c. _____  
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1, and Schedule 1, lines 3 and 6, minus the amount, if any, on Schedule 1, line 15.
Standard Deduction Chart for People Who Were Born Before January 2, 1957, or Were Blind
Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.
This is an Image: box.gifYou were born before January 2, 1957.
This is an Image: box.gifSpouse was born before January 2, 1957.
This is an Image: box.gifYou are blind.
This is an Image: box.gifSpouse is blind.
     


Enter the total number of boxes checked
This is an Image: square.gif    
IF your filing
status is . . .
AND the number in
the box above is . . .
  THEN your standard
deduction is . . .
 
Single 1
2
  $14,250
15,950
   
Married filing jointly 1
2
3
4
  $26,450
27,800
29,150
30,500
   
Qualifying widow(er) 1
2
  $26,450
27,800
   
Married filing separately* 1
2
3
4
  $13,900
15,250
16,600
17,950
   
Head of household 1
2
  $20,500
22,200
   
* You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

Line 12b

If you don't itemize deductions on Schedule A (Form 1040), you (or you and your spouse if filing jointly) may be able to take a charitable deduction for cash contributions made in 2021.

Enter the total amount of your contributions on line 12b. Don't enter more than $300 ($600 if married filing jointly).

The contributions must be made to organizations that are religious, charitable, educational, scientific, or literary in purpose. See Pub. 526 for more information on the types of organizations that qualify.

A deduction can't be taken for a contribution to an organization described in I.R.C. 509(a)(3) or for the establishment of a new, or maintenance of an existing, donor-advised fund. Also, contributions of noncash property and contributions carried forward from prior years don't qualify for this deduction. See the Instructions for Schedule A and Pub. 526 for more information on those types of contributions.

Line 13

Qualified Business Income Deduction (Section 199A Deduction)

To figure your Qualified Business Income Deduction, use Form 8995 or Form 8995-A as applicable.

Use Form 8995 if:

  • You have qualified business income, qualified REIT dividends, or qualified PTP income (loss);

  • Your 2021 taxable income before the qualified business income deduction is less than or equal to $329,800 if married filing jointly, $164,925 if married filing separately, and $164,900 for all others; and

  • You aren’t a patron in a specified agricultural or horticultural cooperative.

If you don’t meet these requirements, use Form 8995-A, Qualified Business Income Deduction. Attach whichever form you use (Form 8995 or 8995-A) to your return. See the instructions for Forms 8995 and 8995-A for more information for figuring and reporting your qualified business income deduction.

Line 16

Tax

Include in the total on the entry space on line 16 all of the following taxes that apply.

  • Tax on your taxable income. Figure the tax using one of the methods described later.

  • Tax from Form(s) 8814 (relating to the election to report child's interest or dividends). Check the appropriate box.

  • Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box.

  • Tax with respect to a section 962 election (election made by a domestic shareholder of a controlled foreign corporation to be taxed at corporate rates) reduced by the amount of any foreign tax credits claimed on Form 1118. See section 962 for details. Check box 3 and enter the amount and “962” in the space next to that box. Attach a statement showing how you figured the tax.

  • Recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2021 for the student. See Form 8863 for more details. Check box 3 and enter the amount and “ECR” in the space next to that box.

  • Any tax from Form 8621, line 16e, relating to a section 1291 fund. Check box 3 and enter the amount of the tax and “1291TAX” in the space next to that box.

  • Repayment of any excess advance payments of the health coverage tax credit from Form 8885. Check box 3 and enter the amount of the repayment and “HCTC” in the space next to that box.

  • Tax from Form 8978, line 14 (relating to partner's audit liability under section 6226). Check box 3 and enter the amount of the liability and “Form 8978” in the space next to that box. If the amount on Form 8978, line 14, is negative, see the instructions for Schedule 3 (Form 1040), line 6l.

  • Net tax liability deferred under section 965(i). If you had a net 965 inclusion and made an election to defer your net 965 tax liability under section 965(i), check box 3 and enter (as a negative number) the amount of the deferred net 965 tax liability and “965” on the line next to that box.

  • Triggering event under section 965(i). If you had a triggering event under section 965(i) during the year and did not enter into a transfer agreement, check box 3 and enter the amount of the triggered deferred net 965 tax liability and enter “965INC” on the line next to the box.

Do you want the IRS to figure the tax on your taxable income for you?

Yes.

See chapter 13 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you didn't pay enough, we will send you a bill.

No.

Use one of the following methods to figure your tax.

Tax Table or Tax Computation Worksheet.

If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet right after the Tax Table.

However, don’t use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.

Form 8615.

Form 8615 must generally be used to figure the tax on your unearned income over $2,200 if you are under age 18, and in certain situations if you are older.

You must file Form 8615 if you meet all of the following conditions.

  1. You had more than $2,200 of unearned income (such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions)).

  2. You are required to file a tax return.

  3. You were either:

    1. Under age 18 at the end of 2021,

    2. Age 18 at the end of 2021 and didn't have earned income that was more than half of your support, or

    3. A full-time student at least age 19 but under age 24 at the end of 2021 and didn't have earned income that was more than half of your support.

  4. At least one of your parents was alive at the end of 2021.

  5. You don’t file a joint return in 2021.

A child born on January 1, 2004, is considered to be age 18 at the end of 2021; a child born on January 1, 2003, is considered to be age 19 at the end of 2021; and a child born on January 1, 1998, is considered to be age 24 at the end of 2021.

Schedule D Tax Worksheet.

Use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040 or 1040-SR, line 16, if:

  • You have to file Schedule D, and line 18 or 19 of Schedule D is more than zero; or

  • You have to file Form 4952 and you have an amount on line 4g, even if you don’t need to file Schedule D.

But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead.

Qualified Dividends and Capital Gain Tax Worksheet.

Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you don’t have to use the Schedule D Tax Worksheet and if any of the following applies.

  • You reported qualified dividends on Form 1040 or 1040-SR, line 3a.

  • You don’t have to file Schedule D and you reported capital gain distributions on Form 1040 or 1040-SR, line 7.

  • You are filing Schedule D, and Schedule D, lines 15 and 16, are both more than zero.

But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead.

Schedule J.

If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J.

Foreign Earned Income Tax Worksheet.

If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555, you must figure your tax using the Foreign Earned Income Tax Worksheet.

Foreign Earned Income Tax Worksheet—Line 16

This is an Image: caution.gifIf Form 1040 or 1040-SR, line 15, is zero, don’t complete this worksheet.
1. Enter the amount from Form 1040 or 1040-SR, line 15 1. _____
2a. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50 2a. _____
b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are related to excluded income b. _____
c. Subtract line 2b from line 2a. If zero or less, enter -0- c. _____
3. Add lines 1 and 2c 3. _____
4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615, whichever applies. See the instructions for Form 1040 or 1040-SR, line 16, to see which tax computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure the tax on this line.) 4. _____
5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation Worksheet 5. _____
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16 6. _____
* Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 4 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then, complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040).

Qualified Dividends and Capital Gain Tax Worksheet—Line 16

Tax Tables

  • See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax.

  • Before completing this worksheet, complete Form 1040 or 1040-SR through line 15.

  • If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box on Form 1040 or 1040-SR, line 7.

1.   Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing Form 2555 (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet 1.   _____    
2.   Enter the amount from Form 1040 or 1040-SR, line 3a* 2.   _____    
3.   Are you filing Schedule D?*        
    This is an Image: box.gifYes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank or a loss, enter -0-.   3.   _____    
    This is an Image: box.gifNo. Enter the amount from Form 1040 or 1040-SR, line 7.        
4.   Add lines 2 and 3 4.   _____    
5.   Subtract line 4 from line 1. If zero or less, enter -0- 5.   _____    
6.   Enter:    
    $40,400 if single or married filing separately,            
    $80,800 if married filing jointly or qualifying widow(er),
$54,100 if head of household.
    6.   _____    
7.   Enter the smaller of line 1 or line 6 7.   _____    
8.   Enter the smaller of line 5 or line 7 8.   _____    
9.   Subtract line 8 from line 7. This amount is taxed at 0% 9.   _____    
10.   Enter the smaller of line 1 or line 4 10.   _____    
11.   Enter the amount from line 9 11.   _____    
12.   Subtract line 11 from line 10 12.   _____    
13.   Enter:    
    $445,850 if single,
$250,800 if married filing separately,
$501,600 if married filing jointly or qualifying widow(er),
$473,750 if head of household.
             
    13.   _____    
14.   Enter the smaller of line 1 or line 13 14.   _____    
15.   Add lines 5 and 9 15.   _____        
16.   Subtract line 15 from line 14. If zero or less, enter -0- 16.   _____        
17.   Enter the smaller of line 12 or line 16 17.   _____        
18.   Multiply line 17 by 15% (0.15)   18. _____  
19.   Add lines 9 and 17 19.   _____        
20.   Subtract line 19 from line 10 20.   _____        
21.   Multiply line 20 by 20% (0.20)   21. _____  
22.   Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet   22. _____  
23.   Add lines 18, 21, and 22   23. _____  
24.   Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet   24. _____  
25.   Tax on all taxable income. Enter the smaller of line 23 or 24. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don’t enter this amount on the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet   25. _____  
* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
 

Line 19

Nonrefundable Child Tax Credit and Credit for Other Dependents

Use Schedule 8812 (Form 1040) to figure your nonrefundable child tax credit and credit for other dependents. For 2021, Schedule 8812 and its instructions have been revised to be the single source for figuring and reporting the nonrefundable child tax credit and the credit for other dependents. If you are claiming either the nonrefundable child tax credit or the credit for other dependents, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR.

Form 8862, who must file.

You must file Form 8862 to claim the nonrefundable child tax credit or credit for other dependents if your child tax credit, additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2021 return. Don’t file Form 8862 if you filed Form 8862 for 2020, and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.

.This is an Image: caution.gif If you take the nonrefundable child tax credit or credit for other dependents even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the rules for these credits, you won't be allowed to take either credit or the additional child tax credit for 2 years even if you're otherwise eligible to do so. If you take the nonrefundable child tax credit or credit for other dependents even though you aren’t eligible and it is later determined that you fraudulently took either credit, you won't be allowed to take either credit or the additional child tax credit for 10 years. You may also have to pay penalties..

.This is an Image: caution.gifIf your qualifying child didn’t have an SSN valid for employment issued before the due date of your 2021 return (including extensions), you can’t claim the nonrefundable child tax credit for that child on your original or amended return. However, you may be able to claim the credit for other dependents for that child..

Payments

Line 25 Federal Income Tax Withheld

Line 25a—Form(s) W-2

Add the amounts shown as federal income tax withheld on your Form(s) W-2. Enter the total on line 25a. The amount withheld should be shown in box 2 of Form W-2. Attach your Form(s) W-2 to your return.

Line 25b—Form(s) 1099

Include on line 25b any federal income tax withheld on your Form(s) 1099-R. The amount withheld should be shown in box 4. Attach your Form(s) 1099-R to the front of your return if federal income tax was withheld.

If you received a 2021 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in the total on line 25b. This should be shown in box 4 of Form 1099, box 6 of Form SSA-1099, or box 10 of Form RRB-1099.

Line 25c—Other Forms

Include on line 25c any federal income tax withheld on your Form(s) W-2G. The amount withheld should be shown in box 4. Attach Form(s) W-2G to the front of your return if federal income tax was withheld.

If you had Additional Medicare Tax withheld, include the amount shown on Form 8959, line 24, in the total on line 25c. Attach Form 8959.

Include on line 25c any federal income tax withheld that is shown on a Schedule K-1.

Also include on line 25c any tax withheld that is shown on Form 1042-S, Form 8805, or Form 8288-A. You should attach the form to your return to claim a credit for the withholding.

Line 26

2021 Estimated Tax Payments

Enter any estimated federal income tax payments you made for 2021. Include any overpayment that you applied to your 2021 estimated tax from your 2020 return or an amended return (Form 1040-X).

If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can't agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2021. For more information, see Pub. 505. Be sure to show both SSNs in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2021 or in 2022 before filing a 2021 return.

Divorced taxpayers.

If you got divorced in 2021 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. If you were divorced and remarried in 2021, enter your present spouse's SSN in the space provided on the front of Form 1040 or 1040-SR. Also, on the dotted line next to line 26, enter your former spouse's SSN, followed by “DIV.”

Name change.

If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of Form 1040 or 1040-SR that explains all the payments you and your spouse made in 2021 and the name(s) and SSN(s) under which you made them.

Lines 27a, 27b, and 27c— Earned Income Credit (EIC)

What Is the EIC?

The EIC is a credit for certain people who work. The credit may give you a refund even if you don’t owe any tax or didn’t have any tax withheld.

.This is an Image: taxtip.gifYou may elect to use your 2019 earned income to figure your EIC if your 2019 earned income is more than your 2021 earned income. For details, see Pub. 596..

.This is an Image: caution.gifYou can't use your 2020 earned income instead of your 2021 earned income. You can only use your 2019 earned income if it is more than your 2021 earned income..

.This is an Image: caution.gifIf you make the election to use your 2019 earned income to figure your EIC, enter your 2019 earned income on line 27c..

To Take the EIC:

  • Follow the steps below.

  • Complete the worksheet that applies to you or let the IRS figure the credit for you.

  • If you have a qualifying child, complete and attach Schedule EIC.

  • If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC, even if that child doesn't have a valid SSN. See Schedule EIC for more information, including how to complete Schedule EIC if your qualifying child doesn't have a valid SSN.

Line 27a checkbox.

A qualified former foster youth must consent for entities who administer a plan under part B or part E of title IV of the Social Security Act to disclose information related to their status as a qualified former foster youth. This consent is given by checking the box on line 27a. Qualified homeless youth are required to certify that they are unaccompanied, homeless or at risk of homelessness, and self-supporting by checking the box on line 27a.

For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on “EITC Qualification Assistant.” This service is available in English and Spanish.

.This is an Image: caution.gifIf you take the EIC even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won't be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you won't be allowed to take the credit for 10 years. See Form 8862, who must file, later. You may also have to pay penalties..

.This is an Image: taxtip.gifRefunds for returns claiming the earned income credit can't be issued before mid-February 2022. This delay applies to the entire refund, not just the portion associated with the earned income credit. .

Step 1. All Filers

1. If, in 2021:

  • 3 or more children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $51,464 ($57,414 if married filing jointly)?

  • 2 children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $47,915 ($53,865 if married filing jointly)?

  • 1 child who has a valid SSN lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $42,158 ($48,108 if married filing jointly)?

  • No children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $21,430 ($27,380 if married filing jointly)?

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
You can't take the credit.

2. Do you, and your spouse if filing a joint return, have a social security number issued on or before the due date of your 2021 return (including extensions) that allows you to work and is valid for EIC purposes (explained later under Definitions and Special Rules)?

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
You can't take the credit.
Enter “No” on the dotted line next to line 27a.

3. Are you filing Form 2555 (relating to foreign earned income)?

This is an Image: squ.gif Yes.
You can't take the credit.
This is an Image: squ.gif No.

4. Were you or your spouse a nonresident alien for any part of 2021?

This is an Image: squ.gif Yes.
See Nonresident aliens, later, under Definitions and Special Rules.
This is an Image: squ.gif No.
Go to Step 2.

Step 2. Investment Income

1. Add the amounts from Form 1040 or 1040-SR:

  Line 2a   _____  
  Line 2b + _____  
  Line 3b + _____  
  Line 7* + _____  
         
Investment Income =    
*If line 7 is a loss, enter -0-.      

2. Is your investment income more than $10,000?

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
Skip question 3; go to question 4.

3. Are you filing Form 4797 (relating to sales of business property)?

This is an Image: squ.gif Yes.
See Form 4797 filers, later, under Definitions and Special Rules.
This is an Image: squ.gif No.
You can't take the credit.

4. Do any of the following apply for 2021?

  • You are filing Schedule E.

  • You are reporting income from the rental of personal property not used in a trade or business.

  • You are filing Form 8814 (relating to election to report child's interest and dividends on your return).

  • You have income or loss from a passive activity.

This is an Image: squ.gif Yes.
Use Worksheet 1 in Pub. 596 to see if you can take the credit.
This is an Image: squ.gif No.
Go to Step 3.

Step 3. Qualifying Child
A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew)
This is an Image: and.gif
was ...
Under age 19 at the end of 2021 and younger than you
(or your spouse if filing jointly)
or
Under age 24 at the end of 2021, a student (defined later), and younger than you (or your spouse if filing jointly)
or
Any age and permanently and totally disabled (defined later)
This is an Image: and.gif
Who isn't filing a joint return for 2021
or is filing a joint return for 2021 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples)
This is an Image: and.gif
Who lived with you in the United States for more than half of 2021.
This is an Image: caution.gifYou can't take the credit for a child who didn't live with you for more than half the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child's address.
This is an Image: taxtip.gifIf the child didn't live with you for more than half of 2021 because of a temporary absence, birth, death, or kidnapping, see Exception to time lived with you, later.
This is an Image: caution.gifIf the child meets the conditions to be a qualifying child of any other person (other than your spouse, if filing a joint return) for 2021, see Qualifying child of more than one person, later. If the child was married, see Married child, later.

1. Do you have at least one child who meets the conditions to be your qualifying child for the purpose of claiming the EIC?

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
Skip questions 2 through 6; go to Step 4.

2. Are you filing a joint return for 2021?

This is an Image: squ.gif Yes.
Skip questions 3 through 6 and Step 4; go to Step 5.
This is an Image: squ.gif No.

3. Are you a married taxpayer whose filing status is married filing separately or head of household?

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
Skip questions 4 and 5; go to question 6.

4. Did you and your spouse have the same principal residence for the last 6 months of 2021?

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
Skip question 5; go to question 6.

5. Are you legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you lived apart from your spouse at the end of 2021?

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
You can’t take the credit.

6. Could you be a qualifying child of another person for 2021? (Check “No” if the other person isn't required to file, and isn't filing, a 2021 tax return or is filing a 2021 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

This is an Image: squ.gif Yes.
You can't take the credit. Enter “No” on the dotted line next to line 27a.
This is an Image: squ.gif No.
Skip Step 4; go to Step 5.

Step 4. Filers Without a Qualifying Child

1. Are you a married taxpayer whose filing status is married filing separately or head of household?

This is an Image: squ.gif Yes.
You can’t take the credit.
This is an Image: squ.gif No.

2. Were you, or your spouse if filing a joint return, at least age 24 at the end of 2021? You, or your spouse if filing a joint return, were at least age 24 at the end of 2021 if you, or your spouse if filing a joint return, were born before January 2, 1998. If your spouse died in 2021 or you are preparing a return for someone who died in 2021, see Pub. 596 before you answer.

This is an Image: squ.gif Yes.
Skip questions 3, 4, and 5; go to question 6.
This is an Image: squ.gif No.

3. Were you, or your spouse if filing a joint return, at least age 19 at the end of 2021 and not a specified student in 2021? See Specified student, later, before you answer. You, or your spouse if filing a joint return, were at least age 19 at the end of 2021 if you, or your spouse if filing a joint return, were born before January 2, 2003. If your spouse died in 2021 or you are preparing a return for someone who died in 2021, see Pub. 596 before you answer.

This is an Image: squ.gif Yes.
Skip questions 4 and 5; go to question 6.
This is an Image: squ.gif No.

4. Were you, or your spouse if filing a joint return, a qualified former foster youth or a qualified homeless youth and at least age 18 at the end of 2021? See Qualified former foster youth and Qualified homeless youth, later, before you answer. You, or your spouse if filing a joint return, were at least age 18 at the end of 2021 if you, or your spouse if filing a joint return, were born before January 2, 2004. If your spouse died in 2021 or you are preparing a return for someone who died in 2021, see Pub. 596 before you answer.

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
You can't take the credit.

5. A qualified former foster youth must consent for entities who administer a plan under part B or part E of title IV of the Social Security Act to disclose information related to their status as a qualified former foster youth. This consent is given by checking the box on line 27a. Qualified homeless youth are required to certify that they are unaccompanied, homeless or at risk of homelessness, and self-supporting by checking the box on line 27a. Did you check the box on line 27a?

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
You can’t take the credit.

6. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2021? Members of the military stationed outside the United States, see Members of the military, later, before you answer.

This is an Image: squ.gif Yes.
This is an Image: squ.gif No.
You can't take the credit. Enter “No” on the dotted line next to line 27a.

7. Are you filing a joint return for 2021?

This is an Image: squ.gif Yes.
Skip questions 8 and 9; go to Step 5.
This is an Image: squ.gif No.

8. Could you be a qualifying child of another person for 2021? (Check “No” if the other person isn't required to file, and isn't filing, a 2021 tax return or is filing a 2021 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

This is an Image: squ.gif Yes.
You can't take the credit. Enter “No”
on the dotted line next to line 27a.
This is an Image: squ.gif No.

9. Can you be claimed as a dependent on someone else's 2021 tax return?

This is an Image: squ.gif Yes.
You can't take the credit.
This is an Image: squ.gif No.
Go to Step 5.

Step 5. Earned Income

1. Are you filing Schedule SE because you were a member of the clergy or you had church employee income of $108.28 or more?

This is an Image: squ.gif Yes.
See Clergy or Church employees, whichever applies.
This is an Image: squ.gif No.
Complete the following worksheet.

1. Enter the amount from Form 1040 or 1040-SR, line 1 1. _____  
2. Enter any amount included on Form 1040 or 1040-SR, line 1, that is a taxable scholarship or fellowship grant not reported on a Form W-2 2. _____  
3. Enter any amount included on Form 1040 or 1040-SR, line 1, that you received for work performed while an inmate in a penal institution. (Enter “PRI” and the same amount on the dotted line next to Form 1040 or 1040-SR, line 1.) 3. _____  
4. Enter any amount included on Form 1040 or 1040-SR, line 1, that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan. (Enter “DFC” and the same amount on the dotted line next to Form 1040 or 1040-SR, line 1.) This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received 4. _____  
5. Enter any amount included on Form 1040 or 1040-SR, line 1, that is a Medicaid waiver payment you exclude from income (see the instructions for Schedule 1, line 8z), unless you choose to include this amount in earned income, in which case enter -0- 5. _____  
6. Add lines 2, 3, 4, and 5 6. _____  
7. Subtract line 6 from line 1 7. _____  
8. Enter all of your nontaxable combat pay if you elect to include it in earned income. Also enter the amount of your nontaxable combat pay on line 27b of Form 1040 or 1040-SR. See Combat pay, nontaxable, later 8. _____  
 
This is an Image: caution.gifElecting to include nontaxable combat pay may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election.
 
9. Add lines 7 and 8.
This is your earned income*
9. _____  
*You may elect to use your 2019 earned income to figure your EIC if your 2019 earned income is more than your 2021 earned income. For details, see Pub. 596. If you make this election, skip question 2 and go to question 3.  
 
This is an Image: caution.gifElecting to use your 2019 earned income may increase or decrease your EIC. Figure the credit using your 2021 earned income. Then, figure the credit using your 2019 earned income. Compare the amounts before making the election.
 
 
This is an Image: caution.gifYou can't use your 2020 earned income instead of your 2021 earned income. You can only use your 2019 earned income if it is more than your 2021 earned income.
If you make the election to use your 2019 earned income to figure your EIC, enter your 2019 earned income on line 27c.
 
 
This is an Image: caution.gifIf you are using your 2019 earned income to figure your 2021 EIC and you elected to include nontaxable combat pay, be sure to use 2019 nontaxable combat pay and enter that amount on line 27b.
 

2. Were you self-employed at any time in 2021, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C as a statutory employee?

This is an Image: squ.gif Yes.
Skip question 3 and Step 6; go to Worksheet B.
This is an Image: squ.gif No.

3. If you have:

  • 3 or more qualifying children who have valid SSNs, is your earned income less than $51,464 ($57,414 if married filing jointly)?

  • 2 qualifying children who have valid SSNs, is your earned income less than $47,915 ($53,865 if married filing jointly)?

  • 1 qualifying child who has a valid SSN, is your earned income less than $42,158 ($48,108 if married filing jointly)?

  • No qualifying children who have valid SSNs, is your earned income less than $21,430 ($27,380 if married filing jointly)?

This is an Image: squ.gif Yes.
Go to Step 6.
This is an Image: squ.gif No.
You can't take the credit.

Step 6. How To Figure the Credit

1. Do you want the IRS to figure the credit for you?

This is an Image: squ.gif Yes.
See Credit figured by the IRS, later.
This is an Image: squ.gif No.
Go to Worksheet A.

Definitions and Special Rules

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Church employees.

Determine how much of the amount on Form 1040 or 1040-SR, line 1, was also reported on Schedule SE, Part I, line 5a. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1, and enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1). Be sure to answer “Yes” to question 2 in Step 5.

Clergy.

The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040 or 1040-SR, line 1, do the following.

  1. Enter “Clergy” on the dotted line next to line 27a.

  2. Determine how much of the amount on Form 1040 or 1040-SR, line 1, was also reported on Schedule SE, Part I, line 2.

  3. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1. Enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1).

  4. Be sure to answer “Yes” to question 2 in Step 5.

Combat pay, nontaxable.

If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn't have to.

.This is an Image: caution.gifIf you are using your 2019 earned income to figure your 2021 EIC and you elected to include nontaxable combat pay, be sure to use 2019 nontaxable combat pay and enter that amount on line 27b..

.This is an Image: caution.gifYou can't use your 2020 earned income instead of your 2021 earned income. You can only use your 2019 earned income if it is more than your 2021 earned income..

.This is an Image: caution.gifIf you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on line 27b..

Credit figured by the IRS.

To have the IRS figure your EIC:

  1. Enter “EIC” on the dotted line next to line 27a.

  2. Be sure you enter the nontaxable combat pay you elect to include in earned income by entering that amount on line 27b. See Combat pay, nontaxable, earlier.

  3. If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, later.

Exception to time lived with you.

Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child under Who Qualifies as Your Dependent, earlier, and Members of the military, later. A child is considered to have lived with you for more than half of 2021 if the child was born or died in 2021 and your home was this child's home for more than half the time he or she was alive in 2021 or if you adopted the child in 2021, the child was lawfully placed with you for legal adoption by you in 2021, or the child was an eligible foster child placed with you during 2021 and your main home was the child's main home for more than half the time since he or she was adopted or placed with you in 2021.

Form 4797 filers.

If the amount on Form 1040 or 1040-SR, line 7, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can't take the EIC.

Form 8862, who must file.

You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But don’t file Form 8862 if either of the following applies.

  • You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error.

  • You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child.

Also, don’t file Form 8862 or take the credit for the:
  • 2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or

  • 10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.

Married child.

A child who was married at the end of 2021 is a qualifying child only if (a) you can claim him or her as your dependent, or (b) you could have claimed him or her as your dependent except for the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier.

Members of the military.

If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you don’t serve more than 90 days.

Nonresident aliens.

If your filing status is married filing jointly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter “No” on the dotted line next to line 27a.

Permanently and totally disabled.

A person is permanently and totally disabled if, at any time in 2021, the person couldn't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Qualified former foster youth.

You are a qualified former foster youth if:

  1. On or after the date you attained age 14, you were in foster care provided under the supervision or administration of an entity administering (or eligible to administer) a plan under part B or part E of title IV of the Social Security Act (without regard to whether federal assistance was provided to you under such part E); and

  2. You consent for entities who administer a plan under part B or part E of title IV of the Social Security Act to disclose information related to your status as a qualified former foster youth.

.This is an Image: taxtip.gifIf you qualify as a former foster youth, and satisfy all the other requirements for claiming the EIC (you have completed Step 1 through Step 6), check the box on line 27a..

Qualified homeless youth.

You are a qualified homeless youth if you certify that you are an unaccompanied child or youth who is homeless or who is at risk of homelessness, and are self-supporting.

.This is an Image: taxtip.gifTo certify that you are a qualified homeless youth and that you satisfy all the other requirements for claiming the EIC (you have completed Step 1 through Step 6), check the box on line 27a..

Qualifying child of more than one person.

Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier, applies.

  1. Nonrefundable child tax credit, credit for other dependents, refundable child tax credit, and additional child tax credit (lines 19 and 28).

  2. Head of household filing status.

  3. Credit for child and dependent care expenses (Schedule 3, line 2 or 13g).

  4. Exclusion for dependent care benefits (Form 2441, Part III).

  5. Earned income credit (line 27a).

No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

.This is an Image: taxtip.gifIf, under these rules, you can't claim a child as a qualifying child for the EIC, you may be able to claim the EIC under the rules for a taxpayer without a qualifying child. For more information, see Pub. 596..

  • If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

  • If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.

  • If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2021. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2021.

  • If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2021.

  • If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2021, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

Example.

Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your mother can't claim any of the five tax benefits listed here based on your daughter. However, if your mother's AGI is higher than yours and you don’t claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.

For more details and examples, see Pub. 596.

If you won't be taking the EIC with a qualifying child, enter “No” on the dotted line next to line 27a. Otherwise, go to Step 3, question 1.

Social security number (SSN).

For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. However, if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.

To find out how to get an SSN, see Social Security Number (SSN) near the beginning of these instructions. If you won't have an SSN by the date your return is due, see What if You Can't File on Time?

If you didn't have an SSN issued on or before the due date of your 2021 return (including extensions), you can't claim the EIC on your original or an amended 2021 return. If a child didn't have an SSN issued on or before the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the amount of the EIC on your original or an amended 2021 return.

Specified student.

You qualify as a specified student if you were enrolled in a program that leads to a degree, certificate, or other recognized educational credential and carried at least one-half the normal workload for your course of study during at least 5 calendar months of the year or an academic period, if longer. For purposes of determining whether you were enrolled during at least 5 calendar months, count any month during which you were enrolled for at least part of the month. The 5 months do not need to be consecutive. For more information on whether your educational program or course load meets the qualifications for you to be a specified student, see the Instructions for Form 8863.

Student.

A student is a child who during any part of 5 calendar months of 2021 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Welfare benefits, effect of credit on.

Any refund you receive as a result of taking the EIC can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

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Worksheet A-Earned Income Credit (EIC)

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Worksheet B-Earned Income Credit (EIC)

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Worksheet B (continued)-Earned Income Credit (EIC)

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EIC Table

2021 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
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EIC Table Excerpt Example

Please click here for the text description of the image.

1. To find your credit, read down the “At least - But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have who have valid SSNs as defined earlier. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child who has a valid SSN, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.
And your filing status is–
If the amount you are looking up from the worksheet is– Single, head of household, or qualifying widow(er)★
and you have–

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

Married filing jointly and you have–
0 1 2 3 0 1 2 3
At least But less than Your credit is– Your credit is–
$1 $50 $4 $9 $10 $11 $4 $9 $10 $11
50 100 11 26 30 34 11 26 30 34
100 150 19 43 50 56 19 43 50 56
150 200 27 60 70 79 27 60 70 79
200 250 34 77 90 101 34 77 90 101
250 300 42 94 110 124 42 94 110 124
300 350 50 111 130 146 50 111 130 146
350 400 57 128 150 169 57 128 150 169
400 450 65 145 170 191 65 145 170 191
450 500 73 162 190 214 73 162 190 214
500 550 80 179 210 236 80 179 210 236
550 600 88 196 230 259 88 196 230 259
600 650 96 213 250 281 96 213 250 281
650 700 103 230 270 304 103 230 270 304
700 750 111 247 290 326 111 247 290 326
750 800 119 264 310 349 119 264 310 349
800 850 126 281 330 371 126 281 330 371
850 900 134 298 350 394 134 298 350 394
900 950 142 315 370 416 142 315 370 416
950 1,000 149 332 390 439 149 332 390 439
1,000 1,050 157 349 410 461 157 349 410 461
1,050 1,100 164 366 430 484 164 366 430 484
1,100 1,150 172 383 450 506 172 383 450 506
1,150 1,200 180 400 470 529 180 400 470 529
1,200 1,250 187 417 490 551 187 417 490 551
1,250 1,300 195 434 510 574 195 434 510 574
1,300 1,350 203 451 530 596 203 451 530 596
1,350 1,400 210 468 550 619 210 468 550 619
1,400 1,450 218 485 570 641 218 485 570 641
1,450 1,500 226 502 590 664 226 502 590 664
1,500 1,550 233 519 610 686 233 519 610 686
1,550 1,600 241 536 630 709 241 536 630 709
1,600 1,650 249 553 650 731 249 553 650 731
1,650 1,700 256 570 670 754 256 570 670 754
1,700 1,750 264 587 690 776 264 587 690 776
1,750 1,800 272 604 710 799 272 604 710 799
1,800 1,850 279 621 730 821 279 621 730 821
1,850 1,900 287 638 750 844 287 638 750 844
1,900 1,950 295 655 770 866 295 655 770 866
1,950 2,000 302 672 790 889 302 672 790 889
2,000 2,050 310 689 810 911 310 689 810 911
2,050 2,100 317 706 830 934 317 706 830 934
2,100 2,150 325 723 850 956 325 723 850 956
2,150 2,200 333 740 870 979 333 740 870 979
2,200 2,250 340 757 890 1,001 340 757 890 1,001
2,250 2,300 348 774 910 1,024 348 774 910 1,024
2,300 2,350 356 791 930 1,046 356 791 930 1,046
2,350 2,400 363 808 950 1,069 363 808 950 1,069
2,400 2,450 371 825 970 1,091 371 825 970 1,091
2,450 2,500 379 842 990 1,114 379 842 990 1,114
2,500 2,550 386 859 1,010 1,136 386 859 1,010 1,136
2,550 2,600 394 876 1,030 1,159 394 876 1,030 1,159
2,600 2,650 402 893 1,050 1,181 402 893 1,050 1,181
2,650 2,700 409 910 1,070 1,204 409 910 1,070 1,204
2,700 2,750 417 927 1,090 1,226 417 927 1,090 1,226
2,750 2,800 425 944 1,110 1,249 425 944 1,110 1,249
2,800 2,850 432 961 1,130 1,271 432 961 1,130 1,271
2,850 2,900 440 978 1,150 1,294 440 978 1,150 1,294
2,900 2,950 448 995 1,170 1,316 448 995 1,170 1,316
2,950 3,000 455 1,012 1,190 1,339 455 1,012 1,190 1,339
3,000 3,050 463 1,029 1,210 1,361 463 1,029 1,210 1,361
3,050 3,100 470 1,046 1,230 1,384 470 1,046 1,230 1,384
3,100 3,150 478 1,063 1,250 1,406 478 1,063 1,250 1,406
3,150 3,200 486 1,080 1,270 1,429 486 1,080 1,270 1,429
3,200 3,250 493 1,097 1,290 1,451 493 1,097 1,290 1,451
3,250 3,300 501 1,114 1,310 1,474 501 1,114 1,310 1,474
3,300 3,350 509 1,131 1,330 1,496 509 1,131 1,330 1,496
3,350 3,400 516 1,148 1,350 1,519 516 1,148 1,350 1,519
3,400 3,450 524 1,165 1,370 1,541 524 1,165 1,370 1,541
3,450 3,500 532 1,182 1,390 1,564 532 1,182 1,390 1,564
3,500 3,550 539 1,199 1,410 1,586 539 1,199 1,410 1,586
3,550 3,600 547 1,216 1,430 1,609 547 1,216 1,430 1,609
3,600 3,650 555 1,233 1,450 1,631 555 1,233 1,450 1,631
3,650 3,700 562 1,250 1,470 1,654 562 1,250 1,470 1,654
3,700 3,750 570 1,267 1,490 1,676 570 1,267 1,490 1,676
3,750 3,800 578 1,284 1,510 1,699 578 1,284 1,510 1,699
3,800 3,850 585 1,301 1,530 1,721 585 1,301 1,530 1,721
3,850 3,900 593 1,318 1,550 1,744 593 1,318 1,550 1,744
3,900 3,950 601 1,335 1,570 1,766 601 1,335 1,570 1,766
3,950 4,000 608 1,352 1,590 1,789 608 1,352 1,590 1,789
4,000 4,050 616 1,369 1,610 1,811 616 1,369 1,610 1,811
4,050 4,100 623 1,386 1,630 1,834 623 1,386 1,630 1,834
4,100 4,150 631 1,403 1,650 1,856 631 1,403 1,650 1,856
4,150 4,200 639 1,420 1,670 1,879 639 1,420 1,670 1,879
4,200 4,250 646 1,437 1,690 1,901 646 1,437 1,690 1,901
4,250 4,300 654 1,454 1,710 1,924 654 1,454 1,710 1,924
4,300 4,350 662 1,471 1,730 1,946 662 1,471 1,730 1,946
4,350 4,400 669 1,488 1,750 1,969 669 1,488 1,750 1,969
4,400 4,450 677 1,505 1,770 1,991 677 1,505 1,770 1,991
4,450 4,500 685 1,522 1,790 2,014 685 1,522 1,790 2,014
4,500 4,550 692 1,539 1,810 2,036 692 1,539 1,810 2,036
4,550 4,600 700 1,556 1,830 2,059 700 1,556 1,830 2,059
4,600 4,650 708 1,573 1,850 2,081 708 1,573 1,850 2,081
4,650 4,700 715 1,590 1,870 2,104 715 1,590 1,870 2,104
4,700 4,750 723 1,607 1,890 2,126 723 1,607 1,890 2,126
4,750 4,800 731 1,624 1,910 2,149 731 1,624 1,910 2,149
4,800 4,850 738 1,641 1,930 2,171 738 1,641 1,930 2,171
4,850 4,900 746 1,658 1,950 2,194 746 1,658 1,950 2,194
4,900 4,950 754 1,675 1,970 2,216 754 1,675 1,970 2,216
4,950 5,000 761 1,692 1,990 2,239 761 1,692 1,990 2,239
5,000 5,050 769 1,709 2,010 2,261 769 1,709 2,010 2,261
5,050 5,100 776 1,726 2,030 2,284 776 1,726 2,030 2,284
5,100 5,150 784 1,743 2,050 2,306 784 1,743 2,050 2,306
5,150 5,200 792 1,760 2,070 2,329 792 1,760 2,070 2,329
5,200 5,250 799 1,777 2,090 2,351 799 1,777 2,090 2,351
5,250 5,300 807 1,794 2,110 2,374 807 1,794 2,110 2,374
5,300 5,350 815 1,811 2,130 2,396 815 1,811 2,130 2,396
5,350 5,400 822 1,828 2,150 2,419 822 1,828 2,150 2,419
5,400 5,450 830 1,845 2,170 2,441 830 1,845 2,170 2,441
5,450 5,500 838 1,862 2,190 2,464 838 1,862 2,190 2,464
5,500 5,550 845 1,879 2,210 2,486 845 1,879 2,210 2,486
5,550 5,600 853 1,896 2,230 2,509 853 1,896 2,230 2,509
5,600 5,650 861 1,913 2,250 2,531 861 1,913 2,250 2,531
5,650 5,700 868 1,930 2,270 2,554 868 1,930 2,270 2,554
5,700 5,750 876 1,947 2,290 2,576 876 1,947 2,290 2,576
5,750 5,800 884 1,964 2,310 2,599 884 1,964 2,310 2,599
5,800 5,850 891 1,981 2,330 2,621 891 1,981 2,330 2,621
5,850 5,900 899 1,998 2,350 2,644 899 1,998 2,350 2,644
5,900 5,950 907 2,015 2,370 2,666 907 2,015 2,370 2,666
5,950 6,000 914 2,032 2,390 2,689 914 2,032 2,390 2,689
6,000 6,050 922 2,049 2,410 2,711 922 2,049 2,410 2,711
6,050 6,100 929 2,066 2,430 2,734 929 2,066 2,430 2,734
6,100 6,150 937 2,083 2,450 2,756 937 2,083 2,450 2,756
6,150 6,200 945 2,100 2,470 2,779 945 2,100 2,470 2,779
6,200 6,250 952 2,117 2,490 2,801 952 2,117 2,490 2,801
6,250 6,300 960 2,134 2,510 2,824 960 2,134 2,510 2,824
6,300 6,350 968 2,151 2,530 2,846 968 2,151 2,530 2,846
6,350 6,400 975 2,168 2,550 2,869 975 2,168 2,550 2,869
6,400 6,450 983 2,185 2,570 2,891 983 2,185 2,570 2,891
6,450 6,500 991 2,202 2,590 2,914 991 2,202 2,590 2,914
6,500 6,550 998 2,219 2,610 2,936 998 2,219 2,610 2,936
6,550 6,600 1,006 2,236 2,630 2,959 1,006 2,236 2,630 2,959
6,600 6,650 1,014 2,253 2,650 2,981 1,014 2,253 2,650 2,981
6,650 6,700 1,021 2,270 2,670 3,004 1,021 2,270 2,670 3,004
6,700 6,750 1,029 2,287 2,690 3,026 1,029 2,287 2,690 3,026
6,750 6,800 1,037 2,304 2,710 3,049 1,037 2,304 2,710 3,049
6,800 6,850 1,044 2,321 2,730 3,071 1,044 2,321 2,730 3,071
6,850 6,900 1,052 2,338 2,750 3,094 1,052 2,338 2,750 3,094
6,900 6,950 1,060 2,355 2,770 3,116 1,060 2,355 2,770 3,116
6,950 7,000 1,067 2,372 2,790 3,139 1,067 2,372 2,790 3,139
7,000 7,050 1,075 2,389 2,810 3,161 1,075 2,389 2,810 3,161
7,050 7,100 1,082 2,406 2,830 3,184 1,082 2,406 2,830 3,184
7,100 7,150 1,090 2,423 2,850 3,206 1,090 2,423 2,850 3,206
7,150 7,200 1,098 2,440 2,870 3,229 1,098 2,440 2,870 3,229
7,200 7,250 1,105 2,457 2,890 3,251 1,105 2,457 2,890 3,251
7,250 7,300 1,113 2,474 2,910 3,274 1,113 2,474 2,910 3,274
7,300 7,350 1,121 2,491 2,930 3,296 1,121 2,491 2,930 3,296
7,350 7,400 1,128 2,508 2,950 3,319 1,128 2,508 2,950 3,319
7,400 7,450 1,136 2,525 2,970 3,341 1,136 2,525 2,970 3,341
7,450 7,500 1,144 2,542 2,990 3,364 1,144 2,542 2,990 3,364
7,500 7,550 1,151 2,559 3,010 3,386 1,151 2,559 3,010 3,386
7,550 7,600 1,159 2,576 3,030 3,409 1,159 2,576 3,030 3,409
7,600 7,650 1,167 2,593 3,050 3,431 1,167 2,593 3,050 3,431
7,650 7,700 1,174 2,610 3,070 3,454 1,174 2,610 3,070 3,454
7,700 7,750 1,182 2,627 3,090 3,476 1,182 2,627 3,090 3,476
7,750 7,800 1,190 2,644 3,110 3,499 1,190 2,644 3,110 3,499
7,800 7,850 1,197 2,661 3,130 3,521 1,197 2,661 3,130 3,521
7,850 7,900 1,205 2,678 3,150 3,544 1,205 2,678 3,150 3,544
7,900 7,950 1,213 2,695 3,170 3,566 1,213 2,695 3,170 3,566
7,950 8,000 1,220 2,712 3,190 3,589 1,220 2,712 3,190 3,589
8,000 8,050 1,228 2,729 3,210 3,611 1,228 2,729 3,210 3,611
8,050 8,100 1,235 2,746 3,230 3,634 1,235 2,746 3,230 3,634
8,100 8,150 1,243 2,763 3,250 3,656 1,243 2,763 3,250 3,656
8,150 8,200 1,251 2,780 3,270 3,679 1,251 2,780 3,270 3,679
8,200 8,250 1,258 2,797 3,290 3,701 1,258 2,797 3,290 3,701
8,250 8,300 1,266 2,814 3,310 3,724 1,266 2,814 3,310 3,724
8,300 8,350 1,274 2,831 3,330 3,746 1,274 2,831 3,330 3,746
8,350 8,400 1,281 2,848 3,350 3,769 1,281 2,848 3,350 3,769
8,400 8,450 1,289 2,865 3,370 3,791 1,289 2,865 3,370 3,791
8,450 8,500 1,297 2,882 3,390 3,814 1,297 2,882 3,390 3,814
8,500 8,550 1,304 2,899 3,410 3,836 1,304 2,899 3,410 3,836
8,550 8,600 1,312 2,916 3,430 3,859 1,312 2,916 3,430 3,859
8,600 8,650 1,320 2,933 3,450 3,881 1,320 2,933 3,450 3,881
8,650 8,700 1,327 2,950 3,470 3,904 1,327 2,950 3,470 3,904
8,700 8,750 1,335 2,967 3,490 3,926 1,335 2,967 3,490 3,926
8,750 8,800 1,343 2,984 3,510 3,949 1,343 2,984 3,510 3,949
8,800 8,850 1,350 3,001 3,530 3,971 1,350 3,001 3,530 3,971
8,850 8,900 1,358 3,018 3,550 3,994 1,358 3,018 3,550 3,994
8,900 8,950 1,366 3,035 3,570 4,016 1,366 3,035 3,570 4,016
8,950 9,000 1,373 3,052 3,590 4,039 1,373 3,052 3,590 4,039
9,000 9,050 1,381 3,069 3,610 4,061 1,381 3,069 3,610 4,061
9,050 9,100 1,388 3,086 3,630 4,084 1,388 3,086 3,630 4,084
9,100 9,150 1,396 3,103 3,650 4,106 1,396 3,103 3,650 4,106
9,150 9,200 1,404 3,120 3,670 4,129 1,404 3,120 3,670 4,129
9,200 9,250 1,411 3,137 3,690 4,151 1,411 3,137 3,690 4,151
9,250 9,300 1,419 3,154 3,710 4,174 1,419 3,154 3,710 4,174
9,300 9,350 1,427 3,171 3,730 4,196 1,427 3,171 3,730 4,196
9,350 9,400 1,434 3,188 3,750 4,219 1,434 3,188 3,750 4,219
9,400 9,450 1,442 3,205 3,770 4,241 1,442 3,205 3,770 4,241
9,450 9,500 1,450 3,222 3,790 4,264 1,450 3,222 3,790 4,264
9,500 9,550 1,457 3,239 3,810 4,286 1,457 3,239 3,810 4,286
9,550 9,600 1,465 3,256 3,830 4,309 1,465 3,256 3,830 4,309
9,600 9,650 1,473 3,273 3,850 4,331 1,473 3,273 3,850 4,331
9,650 9,700 1,480 3,290 3,870 4,354 1,480 3,290 3,870 4,354
9,700 9,750 1,488 3,307 3,890 4,376 1,488 3,307 3,890 4,376
9,750 9,800 1,496 3,324 3,910 4,399 1,496 3,324 3,910 4,399
9,800 9,850 1,502 3,341 3,930 4,421 1,502 3,341 3,930 4,421
9,850 9,900 1,502 3,358 3,950 4,444 1,502 3,358 3,950 4,444
9,900 9,950 1,502 3,375 3,970 4,466 1,502 3,375 3,970 4,466
9,950 10,000 1,502 3,392 3,990 4,489 1,502 3,392 3,990 4,489
10,000 10,050 1,502 3,409 4,010 4,511 1,502 3,409 4,010 4,511
10,050 10,100 1,502 3,426 4,030 4,534 1,502 3,426 4,030 4,534
10,100 10,150 1,502 3,443 4,050 4,556 1,502 3,443 4,050 4,556
10,150 10,200 1,502 3,460 4,070 4,579 1,502 3,460 4,070 4,579
10,200 10,250 1,502 3,477 4,090 4,601 1,502 3,477 4,090 4,601
10,250 10,300 1,502 3,494 4,110 4,624 1,502 3,494 4,110 4,624
10,300 10,350 1,502 3,511 4,130 4,646 1,502 3,511 4,130 4,646
10,350 10,400 1,502 3,528 4,150 4,669 1,502 3,528 4,150 4,669
10,400 10,450 1,502 3,545 4,170 4,691 1,502 3,545 4,170 4,691
10,450 10,500 1,502 3,562 4,190 4,714 1,502 3,562 4,190 4,714
10,500 10,550 1,502 3,579 4,210 4,736 1,502 3,579 4,210 4,736
10,550 10,600 1,502 3,596 4,230 4,759 1,502 3,596 4,230 4,759
10,600 10,650 1,502 3,618 4,250 4,781 1,502 3,618 4,250 4,781
10,650 10,700 1,502 3,618 4,270 4,804 1,502 3,618 4,270 4,804
10,700 10,750 1,502 3,618 4,290 4,826 1,502 3,618 4,290 4,826
10,750 10,800 1,502 3,618 4,310 4,849 1,502 3,618 4,310 4,849
10,800 10,850 1,502 3,618 4,330 4,871 1,502 3,618 4,330 4,871
10,850 10,900 1,502 3,618 4,350 4,894 1,502 3,618 4,350 4,894
10,900 10,950 1,502 3,618 4,370 4,916 1,502 3,618 4,370 4,916
10,950 11,000 1,502 3,618 4,390 4,939 1,502 3,618 4,390 4,939
11,000 11,050 1,502 3,618 4,410 4,961 1,502 3,618 4,410 4,961
11,050 11,100 1,502 3,618 4,430 4,984 1,502 3,618 4,430 4,984
11,100 11,150 1,502 3,618 4,450 5,006 1,502 3,618 4,450 5,006
11,150 11,200 1,502 3,618 4,470 5,029 1,502 3,618 4,470 5,029
11,200 11,250 1,502 3,618 4,490 5,051 1,502 3,618 4,490 5,051
11,250 11,300 1,502 3,618 4,510 5,074 1,502 3,618 4,510 5,074
11,300 11,350 1,502 3,618 4,530 5,096 1,502 3,618 4,530 5,096
11,350 11,400 1,502 3,618 4,550 5,119 1,502 3,618 4,550 5,119
11,400 11,450 1,502 3,618 4,570 5,141 1,502 3,618 4,570 5,141
11,450 11,500 1,502 3,618 4,590 5,164 1,502 3,618 4,590 5,164
11,500 11,550 1,502 3,618 4,610 5,186 1,502 3,618 4,610 5,186
11,550 11,600 1,502 3,618 4,630 5,209 1,502 3,618 4,630 5,209
11,600 11,650 1,502 3,618 4,650 5,231 1,502 3,618 4,650 5,231
11,650 11,700 1,493 3,618 4,670 5,254 1,502 3,618 4,670 5,254
11,700 11,750 1,485 3,618 4,690 5,276 1,502 3,618 4,690 5,276
11,750 11,800 1,477 3,618 4,710 5,299 1,502 3,618 4,710 5,299
11,800 11,850 1,470 3,618 4,730 5,321 1,502 3,618 4,730 5,321
11,850 11,900 1,462 3,618 4,750 5,344 1,502 3,618 4,750 5,344
11,900 11,950 1,454 3,618 4,770 5,366 1,502 3,618 4,770 5,366
11,950 12,000 1,447 3,618 4,790 5,389 1,502 3,618 4,790 5,389
12,000 12,050 1,439 3,618 4,810 5,411 1,502 3,618 4,810 5,411
12,050 12,100 1,431 3,618 4,830 5,434 1,502 3,618 4,830 5,434
12,100 12,150 1,424 3,618 4,850 5,456 1,502 3,618 4,850 5,456
12,150 12,200 1,416 3,618 4,870 5,479 1,502 3,618 4,870 5,479
12,200 12,250 1,408 3,618 4,890 5,501 1,502 3,618 4,890 5,501
12,250 12,300 1,401 3,618 4,910 5,524 1,502 3,618 4,910 5,524
12,300 12,350 1,393 3,618 4,930 5,546 1,502 3,618 4,930 5,546
12,350 12,400 1,385 3,618 4,950 5,569 1,502 3,618 4,950 5,569
12,400 12,450 1,378 3,618 4,970 5,591 1,502 3,618 4,970 5,591
12,450 12,500 1,370 3,618 4,990 5,614 1,502 3,618 4,990 5,614
12,500 12,550 1,362 3,618 5,010 5,636 1,502 3,618 5,010 5,636
12,550 12,600 1,355 3,618 5,030 5,659 1,502 3,618 5,030 5,659
12,600 12,650 1,347 3,618 5,050 5,681 1,502 3,618 5,050 5,681
12,650 12,700 1,340 3,618 5,070 5,704 1,502 3,618 5,070 5,704
12,700 12,750 1,332 3,618 5,090 5,726 1,502 3,618 5,090 5,726
12,750 12,800 1,324 3,618 5,110 5,749 1,502 3,618 5,110 5,749
12,800 12,850 1,317 3,618 5,130 5,771 1,502 3,618 5,130 5,771
12,850 12,900 1,309 3,618 5,150 5,794 1,502 3,618 5,150 5,794
12,900 12,950 1,301 3,618 5,170 5,816 1,502 3,618 5,170 5,816
12,950 13,000 1,294 3,618 5,190 5,839 1,502 3,618 5,190 5,839
13,000 13,050 1,286 3,618 5,210 5,861 1,502 3,618 5,210 5,861
13,050 13,100 1,278 3,618 5,230 5,884 1,502 3,618 5,230 5,884
13,100 13,150 1,271 3,618 5,250 5,906 1,502 3,618 5,250 5,906
13,150 13,200 1,263 3,618 5,270 5,929 1,502 3,618 5,270 5,929
13,200 13,250 1,255 3,618 5,290 5,951 1,502 3,618 5,290 5,951
13,250 13,300 1,248 3,618 5,310 5,974 1,502 3,618 5,310 5,974
13,300 13,350 1,240 3,618 5,330 5,996 1,502 3,618 5,330 5,996
13,350 13,400 1,232 3,618 5,350 6,019 1,502 3,618 5,350 6,019
13,400 13,450 1,225 3,618 5,370 6,041 1,502 3,618 5,370 6,041
13,450 13,500 1,217 3,618 5,390 6,064 1,502 3,618 5,390 6,064
13,500 13,550 1,209 3,618 5,410 6,086 1,502 3,618 5,410 6,086
13,550 13,600 1,202 3,618 5,430 6,109 1,502 3,618 5,430 6,109
13,600 13,650 1,194 3,618 5,450 6,131 1,502 3,618 5,450 6,131
13,650 13,700 1,187 3,618 5,470 6,154 1,502 3,618 5,470 6,154
13,700 13,750 1,179 3,618 5,490 6,176 1,502 3,618 5,490 6,176
13,750 13,800 1,171 3,618 5,510 6,199 1,502 3,618 5,510 6,199
13,800 13,850 1,164 3,618 5,530 6,221 1,502 3,618 5,530 6,221
13,850 13,900 1,156 3,618 5,550 6,244 1,502 3,618 5,550 6,244
13,900 13,950 1,148 3,618 5,570 6,266 1,502 3,618 5,570 6,266
13,950 14,000 1,141 3,618 5,590 6,289 1,502 3,618 5,590 6,289
14,000 14,050 1,133 3,618 5,610 6,311 1,502 3,618 5,610 6,311
14,050 14,100 1,125 3,618 5,630 6,334 1,502 3,618 5,630 6,334
14,100 14,150 1,118 3,618 5,650 6,356 1,502 3,618 5,650 6,356
14,150 14,200 1,110 3,618 5,670 6,379 1,502 3,618 5,670 6,379
14,200 14,250 1,102 3,618 5,690 6,401 1,502 3,618 5,690 6,401
14,250 14,300 1,095 3,618 5,710 6,424 1,502 3,618 5,710 6,424
14,300 14,350 1,087 3,618 5,730 6,446 1,502 3,618 5,730 6,446
14,350 14,400 1,079 3,618 5,750 6,469 1,502 3,618 5,750 6,469
14,400 14,450 1,072 3,618 5,770 6,491 1,502 3,618 5,770 6,491
14,450 14,500 1,064 3,618 5,790 6,514 1,502 3,618 5,790 6,514
14,500 14,550 1,056 3,618 5,810 6,536 1,502 3,618 5,810 6,536
14,550 14,600 1,049 3,618 5,830 6,559 1,502 3,618 5,830 6,559
14,600 14,650 1,041 3,618 5,850 6,581 1,502 3,618 5,850 6,581
14,650 14,700 1,034 3,618 5,870 6,604 1,502 3,618 5,870 6,604
14,700 14,750 1,026 3,618 5,890 6,626 1,502 3,618 5,890 6,626
14,750 14,800 1,018 3,618 5,910 6,649 1,502 3,618 5,910 6,649
14,800 14,850 1,011 3,618 5,930 6,671 1,502 3,618 5,930 6,671
14,850 14,900 1,003 3,618 5,950 6,694 1,502 3,618 5,950 6,694
14,900 14,950 995 3,618 5,970 6,716 1,502 3,618 5,970 6,716
14,950 15,000 988 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,000 15,050 980 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,050 15,100 972 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,100 15,150 965 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,150 15,200 957 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,200 15,250 949 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,250 15,300 942 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,300 15,350 934 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,350 15,400 926 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,400 15,450 919 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,450 15,500 911 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,500 15,550 903 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,550 15,600 896 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,600 15,650 888 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,650 15,700 881 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,700 15,750 873 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,750 15,800 865 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,800 15,850 858 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,850 15,900 850 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,900 15,950 842 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,950 16,000 835 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,000 16,050 827 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,050 16,100 819 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,100 16,150 812 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,150 16,200 804 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,200 16,250 796 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,250 16,300 789 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,300 16,350 781 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,350 16,400 773 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,400 16,450 766 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,450 16,500 758 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,500 16,550 750 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,550 16,600 743 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,600 16,650 735 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,650 16,700 728 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,700 16,750 720 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,750 16,800 712 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,800 16,850 705 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,850 16,900 697 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,900 16,950 689 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,950 17,000 682 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,000 17,050 674 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,050 17,100 666 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,100 17,150 659 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,150 17,200 651 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,200 17,250 643 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,250 17,300 636 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,300 17,350 628 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,350 17,400 620 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,400 17,450 613 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,450 17,500 605 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,500 17,550 597 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,550 17,600 590 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,600 17,650 582 3,618 5,980 6,728 1,493 3,618 5,980 6,728
17,650 17,700 575 3,618 5,980 6,728 1,485 3,618 5,980 6,728
17,700 17,750 567 3,618 5,980 6,728 1,477 3,618 5,980 6,728
17,750 17,800 559 3,618 5,980 6,728 1,470 3,618 5,980 6,728
17,800 17,850 552 3,618 5,980 6,728 1,462 3,618 5,980 6,728
17,850 17,900 544 3,618 5,980 6,728 1,454 3,618 5,980 6,728
17,900 17,950 536 3,618 5,980 6,728 1,447 3,618 5,980 6,728
17,950 18,000 529 3,618 5,980 6,728 1,439 3,618 5,980 6,728
18,000 18,050 521 3,618 5,980 6,728 1,431 3,618 5,980 6,728
18,050 18,100 513 3,618 5,980 6,728 1,424 3,618 5,980 6,728
18,100 18,150 506 3,618 5,980 6,728 1,416 3,618 5,980 6,728
18,150 18,200 498 3,618 5,980 6,728 1,408 3,618 5,980 6,728
18,200 18,250 490 3,618 5,980 6,728 1,401 3,618 5,980 6,728
18,250 18,300 483 3,618 5,980 6,728 1,393 3,618 5,980 6,728
18,300 18,350 475 3,618 5,980 6,728 1,385 3,618 5,980 6,728
18,350 18,400 467 3,618 5,980 6,728 1,378 3,618 5,980 6,728
18,400 18,450 460 3,618 5,980 6,728 1,370 3,618 5,980 6,728
18,450 18,500 452 3,618 5,980 6,728 1,362 3,618 5,980 6,728
18,500 18,550 444 3,618 5,980 6,728 1,355 3,618 5,980 6,728
18,550 18,600 437 3,618 5,980 6,728 1,347 3,618 5,980 6,728
18,600 18,650 429 3,618 5,980 6,728 1,340 3,618 5,980 6,728
18,650 18,700 422 3,618 5,980 6,728 1,332 3,618 5,980 6,728
18,700 18,750 414 3,618 5,980 6,728 1,324 3,618 5,980 6,728
18,750 18,800 406 3,618 5,980 6,728 1,317 3,618 5,980 6,728
18,800 18,850 399 3,618 5,980 6,728 1,309 3,618 5,980 6,728
18,850 18,900 391 3,618 5,980 6,728 1,301 3,618 5,980 6,728
18,900 18,950 383 3,618 5,980 6,728 1,294 3,618 5,980 6,728
18,950 19,000 376 3,618 5,980 6,728 1,286 3,618 5,980 6,728
19,000 19,050 368 3,618 5,980 6,728 1,278 3,618 5,980 6,728
19,050 19,100 360 3,618 5,980 6,728 1,271 3,618 5,980 6,728
19,100 19,150 353 3,618 5,980 6,728 1,263 3,618 5,980 6,728
19,150 19,200 345 3,618 5,980 6,728 1,255 3,618 5,980 6,728
19,200 19,250 337 3,618 5,980 6,728 1,248 3,618 5,980 6,728
19,250 19,300 330 3,618 5,980 6,728 1,240 3,618 5,980 6,728
19,300 19,350 322 3,618 5,980 6,728 1,232 3,618 5,980 6,728
19,350 19,400 314 3,618 5,980 6,728 1,225 3,618 5,980 6,728
19,400 19,450 307 3,618 5,980 6,728 1,217 3,618 5,980 6,728
19,450 19,500 299 3,618 5,980 6,728 1,209 3,618 5,980 6,728
19,500 19,550 291 3,618 5,980 6,728 1,202 3,618 5,980 6,728
19,550 19,600 284 3,609 5,968 6,716 1,194 3,618 5,980 6,728
19,600 19,650 276 3,601 5,958 6,705 1,187 3,618 5,980 6,728
19,650 19,700 269 3,593 5,947 6,695 1,179 3,618 5,980 6,728
19,700 19,750 261 3,585 5,937 6,684 1,171 3,618 5,980 6,728
19,750 19,800 253 3,577 5,926 6,674 1,164 3,618 5,980 6,728
19,800 19,850 246 3,569 5,916 6,663 1,156 3,618 5,980 6,728
19,850 19,900 238 3,561 5,905 6,653 1,148 3,618 5,980 6,728
19,900 19,950 230 3,553 5,895 6,642 1,141 3,618 5,980 6,728
19,950 20,000 223 3,545 5,884 6,632 1,133 3,618 5,980 6,728
20,000 20,050 215 3,537 5,874 6,621 1,125 3,618 5,980 6,728
20,050 20,100 207 3,529 5,863 6,611 1,118 3,618 5,980 6,728
20,100 20,150 200 3,521 5,853 6,600 1,110 3,618 5,980 6,728
20,150 20,200 192 3,513 5,842 6,590 1,102 3,618 5,980 6,728
20,200 20,250 184 3,505 5,832 6,579 1,095 3,618 5,980 6,728
20,250 20,300 177 3,497 5,821 6,568 1,087 3,618 5,980 6,728
20,300 20,350 169 3,489 5,810 6,558 1,079 3,618 5,980 6,728
20,350 20,400 161 3,481 5,800 6,547 1,072 3,618 5,980 6,728
20,400 20,450 154 3,473 5,789 6,537 1,064 3,618 5,980 6,728
20,450 20,500 146 3,465 5,779 6,526 1,056 3,618 5,980 6,728
20,500 20,550 138 3,457 5,768 6,516 1,049 3,618 5,980 6,728
20,550 20,600 131 3,449 5,758 6,505 1,041 3,618 5,980 6,728
20,600 20,650 123 3,441 5,747 6,495 1,034 3,618 5,980 6,728
20,650 20,700 116 3,433 5,737 6,484 1,026 3,618 5,980 6,728
20,700 20,750 108 3,425 5,726 6,474 1,018 3,618 5,980 6,728
20,750 20,800 100 3,417 5,716 6,463 1,011 3,618 5,980 6,728
20,800 20,850 93 3,409 5,705 6,453 1,003 3,618 5,980 6,728
20,850 20,900 85 3,401 5,695 6,442 995 3,618 5,980 6,728
20,900 20,950 77 3,393 5,684 6,432 988 3,618 5,980 6,728
20,950 21,000 70 3,385 5,674 6,421 980 3,618 5,980 6,728
21,000 21,050 62 3,377 5,663 6,411 972 3,618 5,980 6,728
21,050 21,100 54 3,369 5,653 6,400 965 3,618 5,980 6,728
21,100 21,150 47 3,361 5,642 6,389 957 3,618 5,980 6,728
21,150 21,200 39 3,353 5,631 6,379 949 3,618 5,980 6,728
21,200 21,250 31 3,345 5,621 6,368 942 3,618 5,980 6,728
21,250 21,300 24 3,337 5,610 6,358 934 3,618 5,980 6,728
21,300 21,350 16 3,329 5,600 6,347 926 3,618 5,980 6,728
21,350 21,400 8 3,321 5,589 6,337 919 3,618 5,980 6,728
21,400 21,450 *

* If the amount you are looking up from the worksheet is at least $21,400 but less than $21,430, and you have no qualifying children who have valid SSNs, your credit is $2.

If the amount you are looking up from the worksheet is $21,430 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.

3,313 5,579 6,326 911 3,618 5,980 6,728
21,450 21,500 0 3,305 5,568 6,316 903 3,618 5,980 6,728
21,500 21,550 0 3,297 5,558 6,305 896 3,618 5,980 6,728
21,550 21,600 0 3,289 5,547 6,295 888 3,618 5,980 6,728
21,600 21,650 0 3,281 5,537 6,284 881 3,618 5,980 6,728
21,650 21,700 0 3,273 5,526 6,274 873 3,618 5,980 6,728
21,700 21,750 0 3,265 5,516 6,263 865 3,618 5,980 6,728
21,750 21,800 0 3,257 5,505 6,253 858 3,618 5,980 6,728
21,800 21,850 0 3,249 5,495 6,242 850 3,618 5,980 6,728
21,850 21,900 0 3,241 5,484 6,232 842 3,618 5,980 6,728
21,900 21,950 0 3,233 5,474 6,221 835 3,618 5,980 6,728
21,950 22,000 0 3,225 5,463 6,210 827 3,618 5,980 6,728
22,000 22,050 0 3,217 5,452 6,200 819 3,618 5,980 6,728
22,050 22,100 0 3,209 5,442 6,189 812 3,618 5,980 6,728
22,100 22,150 0 3,201 5,431 6,179 804 3,618 5,980 6,728
22,150 22,200 0 3,193 5,421 6,168 796 3,618 5,980 6,728
22,200 22,250 0 3,185 5,410 6,158 789 3,618 5,980 6,728
22,250 22,300 0 3,177 5,400 6,147 781 3,618 5,980 6,728
22,300 22,350 0 3,169 5,389 6,137 773 3,618 5,980 6,728
22,350 22,400 0 3,161 5,379 6,126 766 3,618 5,980 6,728
22,400 22,450 0 3,153 5,368 6,116 758 3,618 5,980 6,728
22,450 22,500 0 3,145 5,358 6,105 750 3,618 5,980 6,728
22,500 22,550 0 3,137 5,347 6,095 743 3,618 5,980 6,728
22,550 22,600 0 3,129 5,337 6,084 735 3,618 5,980 6,728
22,600 22,650 0 3,121 5,326 6,074 728 3,618 5,980 6,728
22,650 22,700 0 3,113 5,316 6,063 720 3,618 5,980 6,728
22,700 22,750 0 3,105 5,305 6,053 712 3,618 5,980 6,728
22,750 22,800 0 3,097 5,294 6,042 705 3,618 5,980 6,728
22,800 22,850 0 3,089 5,284 6,031 697 3,618 5,980 6,728
22,850 22,900 0 3,081 5,273 6,021 689 3,618 5,980 6,728
22,900 22,950 0 3,073 5,263 6,010 682 3,618 5,980 6,728
22,950 23,000 0 3,065 5,252 6,000 674 3,618 5,980 6,728
23,000 23,050 0 3,058 5,242 5,989 666 3,618 5,980 6,728
23,050 23,100 0 3,050 5,231 5,979 659 3,618 5,980 6,728
23,100 23,150 0 3,042 5,221 5,968 651 3,618 5,980 6,728
23,150 23,200 0 3,034 5,210 5,958 643 3,618 5,980 6,728
23,200 23,250 0 3,026 5,200 5,947 636 3,618 5,980 6,728
23,250 23,300 0 3,018 5,189 5,937 628 3,618 5,980 6,728
23,300 23,350 0 3,010 5,179 5,926 620 3,618 5,980 6,728
23,350 23,400 0 3,002 5,168 5,916 613 3,618 5,980 6,728
23,400 23,450 0 2,994 5,158 5,905 605 3,618 5,980 6,728
23,450 23,500 0 2,986 5,147 5,895 597 3,618 5,980 6,728
23,500 23,550 0 2,978 5,137 5,884 590 3,618 5,980 6,728
23,550 23,600 0 2,970 5,126 5,874 582 3,618 5,980 6,728
23,600 23,650 0 2,962 5,115 5,863 575 3,618 5,980 6,728
23,650 23,700 0 2,954 5,105 5,852 567 3,618 5,980 6,728
23,700 23,750 0 2,946 5,094 5,842 559 3,618 5,980 6,728
23,750 23,800 0 2,938 5,084 5,831 552 3,618 5,980 6,728
23,800 23,850 0 2,930 5,073 5,821 544 3,618 5,980 6,728
23,850 23,900 0 2,922 5,063 5,810 536 3,618 5,980 6,728
23,900 23,950 0 2,914 5,052 5,800 529 3,618 5,980 6,728
23,950 24,000 0 2,906 5,042 5,789 521 3,618 5,980 6,728
24,000 24,050 0 2,898 5,031 5,779 513 3,618 5,980 6,728
24,050 24,100 0 2,890 5,021 5,768 506 3,618 5,980 6,728
24,100 24,150 0 2,882 5,010 5,758 498 3,618 5,980 6,728
24,150 24,200 0 2,874 5,000 5,747 490 3,618 5,980 6,728
24,200 24,250 0 2,866 4,989 5,737 483 3,618 5,980 6,728
24,250 24,300 0 2,858 4,979 5,726 475 3,618 5,980 6,728
24,300 24,350 0 2,850 4,968 5,716 467 3,618 5,980 6,728
24,350 24,400 0 2,842 4,958 5,705 460 3,618 5,980 6,728
24,400 24,450 0 2,834 4,947 5,695 452 3,618 5,980 6,728
24,450 24,500 0 2,826 4,936 5,684 444 3,618 5,980 6,728
24,500 24,550 0 2,818 4,926 5,673 437 3,618 5,980 6,728
24,550 24,600 0 2,810 4,915 5,663 429 3,618 5,980 6,728
24,600 24,650 0 2,802 4,905 5,652 422 3,618 5,980 6,728
24,650 24,700 0 2,794 4,894 5,642 414 3,618 5,980 6,728
24,700 24,750 0 2,786 4,884 5,631 406 3,618 5,980 6,728
24,750 24,800 0 2,778 4,873 5,621 399 3,618 5,980 6,728
24,800 24,850 0 2,770 4,863 5,610 391 3,618 5,980 6,728
24,850 24,900 0 2,762 4,852 5,600 383 3,618 5,980 6,728
24,900 24,950 0 2,754 4,842 5,589 376 3,618 5,980 6,728
24,950 25,000 0 2,746 4,831 5,579 368 3,618 5,980 6,728
25,000 25,050 0 2,738 4,821 5,568 360 3,618 5,980 6,728
25,050 25,100 0 2,730 4,810 5,558 353 3,618 5,980 6,728
25,100 25,150 0 2,722 4,800 5,547 345 3,618 5,980 6,728
25,150 25,200 0 2,714 4,789 5,537 337 3,618 5,980 6,728
25,200 25,250 0 2,706 4,779 5,526 330 3,618 5,980 6,728
25,250 25,300 0 2,698 4,768 5,515 322 3,618 5,980 6,728
25,300 25,350 0 2,690 4,757 5,505 314 3,618 5,980 6,728
25,350 25,400 0 2,682 4,747 5,494 307 3,618 5,980 6,728
25,400 25,450 0 2,674 4,736 5,484 299 3,618 5,980 6,728
25,450 25,500 0 2,666 4,726 5,473 291 3,618 5,980 6,728
25,500 25,550 0 2,658 4,715 5,463 284 3,609 5,968 6,716
25,550 25,600 0 2,650 4,705 5,452 276 3,601 5,958 6,705
25,600 25,650 0 2,642 4,694 5,442 269 3,593 5,947 6,695
25,650 25,700 0 2,634 4,684 5,431 261 3,585 5,937 6,684
25,700 25,750 0 2,626 4,673 5,421 253 3,577 5,926 6,674
25,750 25,800 0 2,618 4,663 5,410 246 3,569 5,916 6,663
25,800 25,850 0 2,610 4,652 5,400 238 3,561 5,905 6,653
25,850 25,900 0 2,602 4,642 5,389 230 3,553 5,895 6,642
25,900 25,950 0 2,594 4,631 5,379 223 3,545 5,884 6,632
25,950 26,000 0 2,586 4,621 5,368 215 3,537 5,874 6,621
26,000 26,050 0 2,578 4,610 5,358 207 3,529 5,863 6,611
26,050 26,100 0 2,570 4,600 5,347 200 3,521 5,853 6,600
26,100 26,150 0 2,562 4,589 5,336 192 3,513 5,842 6,590
26,150 26,200 0 2,554 4,578 5,326 184 3,505 5,832 6,579
26,200 26,250 0 2,546 4,568 5,315 177 3,497 5,821 6,568
26,250 26,300 0 2,538 4,557 5,305 169 3,489 5,810 6,558
26,300 26,350 0 2,530 4,547 5,294 161 3,481 5,800 6,547
26,350 26,400 0 2,522 4,536 5,284 154 3,473 5,789 6,537
26,400 26,450 0 2,514 4,526 5,273 146 3,465 5,779 6,526
26,450 26,500 0 2,506 4,515 5,263 138 3,457 5,768 6,516
26,500 26,550 0 2,498 4,505 5,252 131 3,449 5,758 6,505
26,550 26,600 0 2,490 4,494 5,242 123 3,441 5,747 6,495
26,600 26,650 0 2,482 4,484 5,231 116 3,433 5,737 6,484
26,650 26,700 0 2,474 4,473 5,221 108 3,425 5,726 6,474
26,700 26,750 0 2,466 4,463 5,210 100 3,417 5,716 6,463
26,750 26,800 0 2,458 4,452 5,200 93 3,409 5,705 6,453
26,800 26,850 0 2,450 4,442 5,189 85 3,401 5,695 6,442
26,850 26,900 0 2,442 4,431 5,179 77 3,393 5,684 6,432
26,900 26,950 0 2,434 4,421 5,168 70 3,385 5,674 6,421
26,950 27,000 0 2,426 4,410 5,157 62 3,377 5,663 6,411
27,000 27,050 0 2,418 4,399 5,147 54 3,369 5,653 6,400
27,050 27,100 0 2,410 4,389 5,136 47 3,361 5,642 6,389
27,100 27,150 0 2,402 4,378 5,126 39 3,353 5,631 6,379
27,150 27,200 0 2,394 4,368 5,115 31 3,345 5,621 6,368
27,200 27,250 0 2,386 4,357 5,105 24 3,337 5,610 6,358
27,250 27,300 0 2,378 4,347 5,094 16 3,329 5,600 6,347
27,300 27,350 0 2,370 4,336 5,084 8 3,321 5,589 6,337
27,350 27,400 0 2,362 4,326 5,073 *

* If the amount you are looking up from the worksheet is at least $27,350 but less than $27,380, and you have no qualifying children who have valid SSNs, your credit is $2.

If the amount you are looking up from the worksheet is $27,380 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.

3,313 5,579 6,326
27,400 27,450 0 2,354 4,315 5,063 0 3,305 5,568 6,316
27,450 27,500 0 2,346 4,305 5,052 0 3,297 5,558 6,305
27,500 27,550 0 2,338 4,294 5,042 0 3,289 5,547 6,295
27,550 27,600 0 2,330 4,284 5,031 0 3,281 5,537 6,284
27,600 27,650 0 2,322 4,273 5,021 0 3,273 5,526 6,274
27,650 27,700 0 2,314 4,263 5,010 0 3,265 5,516 6,263
27,700 27,750 0 2,306 4,252 5,000 0 3,257 5,505 6,253
27,750 27,800 0 2,298 4,241 4,989 0 3,249 5,495 6,242
27,800 27,850 0 2,290 4,231 4,978 0 3,241 5,484 6,232
27,850 27,900 0 2,282 4,220 4,968 0 3,233 5,474 6,221
27,900 27,950 0 2,274 4,210 4,957 0 3,225 5,463 6,210
27,950 28,000 0 2,266 4,199 4,947 0 3,217 5,452 6,200
28,000 28,050 0 2,259 4,189 4,936 0 3,209 5,442 6,189
28,050 28,100 0 2,251 4,178 4,926 0 3,201 5,431 6,179
28,100 28,150 0 2,243 4,168 4,915 0 3,193 5,421 6,168
28,150 28,200 0 2,235 4,157 4,905 0 3,185 5,410 6,158
28,200 28,250 0 2,227 4,147 4,894 0 3,177 5,400 6,147
28,250 28,300 0 2,219 4,136 4,884 0 3,169 5,389 6,137
28,300 28,350 0 2,211 4,126 4,873 0 3,161 5,379 6,126
28,350 28,400 0 2,203 4,115 4,863 0 3,153 5,368 6,116
28,400 28,450 0 2,195 4,105 4,852 0 3,145 5,358 6,105
28,450 28,500 0 2,187 4,094 4,842 0 3,137 5,347 6,095
28,500 28,550 0 2,179 4,084 4,831 0 3,129 5,337 6,084
28,550 28,600 0 2,171 4,073 4,821 0 3,121 5,326 6,074
28,600 28,650 0 2,163 4,062 4,810 0 3,113 5,316 6,063
28,650 28,700 0 2,155 4,052 4,799 0 3,105 5,305 6,053
28,700 28,750 0 2,147 4,041 4,789 0 3,097 5,294 6,042
28,750 28,800 0 2,139 4,031 4,778 0 3,089 5,284 6,031
28,800 28,850 0 2,131 4,020 4,768 0 3,081 5,273 6,021
28,850 28,900 0 2,123 4,010 4,757 0 3,073 5,263 6,010
28,900 28,950 0 2,115 3,999 4,747 0 3,065 5,252 6,000
28,950 29,000 0 2,107 3,989 4,736 0 3,058 5,242 5,989
29,000 29,050 0 2,099 3,978 4,726 0 3,050 5,231 5,979
29,050 29,100 0 2,091 3,968 4,715 0 3,042 5,221 5,968
29,100 29,150 0 2,083 3,957 4,705 0 3,034 5,210 5,958
29,150 29,200 0 2,075 3,947 4,694 0 3,026 5,200 5,947
29,200 29,250 0 2,067 3,936 4,684 0 3,018 5,189 5,937
29,250 29,300 0 2,059 3,926 4,673 0 3,010 5,179 5,926
29,300 29,350 0 2,051 3,915 4,663 0 3,002 5,168 5,916
29,350 29,400 0 2,043 3,905 4,652 0 2,994 5,158 5,905
29,400 29,450 0 2,035 3,894 4,642 0 2,986 5,147 5,895
29,450 29,500 0 2,027 3,883 4,631 0 2,978 5,137 5,884
29,500 29,550 0 2,019 3,873 4,620 0 2,970 5,126 5,874
29,550 29,600 0 2,011 3,862 4,610 0 2,962 5,115 5,863
29,600 29,650 0 2,003 3,852 4,599 0 2,954 5,105 5,852
29,650 29,700 0 1,995 3,841 4,589 0 2,946 5,094 5,842
29,700 29,750 0 1,987 3,831 4,578 0 2,938 5,084 5,831
29,750 29,800 0 1,979 3,820 4,568 0 2,930 5,073 5,821
29,800 29,850 0 1,971 3,810 4,557 0 2,922 5,063 5,810
29,850 29,900 0 1,963 3,799 4,547 0 2,914 5,052 5,800
29,900 29,950 0 1,955 3,789 4,536 0 2,906 5,042 5,789
29,950 30,000 0 1,947 3,778 4,526 0 2,898 5,031 5,779
30,000 30,050 0 1,939 3,768 4,515 0 2,890 5,021 5,768
30,050 30,100 0 1,931 3,757 4,505 0 2,882 5,010 5,758
30,100 30,150 0 1,923 3,747 4,494 0 2,874 5,000 5,747
30,150 30,200 0 1,915 3,736 4,484 0 2,866 4,989 5,737
30,200 30,250 0 1,907 3,726 4,473 0 2,858 4,979 5,726
30,250 30,300 0 1,899 3,715 4,462 0 2,850 4,968 5,716
30,300 30,350 0 1,891 3,704 4,452 0 2,842 4,958 5,705
30,350 30,400 0 1,883 3,694 4,441 0 2,834 4,947 5,695
30,400 30,450 0 1,875 3,683 4,431 0 2,826 4,936 5,684
30,450 30,500 0 1,867 3,673 4,420 0 2,818 4,926 5,673
30,500 30,550 0 1,859 3,662 4,410 0 2,810 4,915 5,663
30,550 30,600 0 1,851 3,652 4,399 0 2,802 4,905 5,652
30,600 30,650 0 1,843 3,641 4,389 0 2,794 4,894 5,642
30,650 30,700 0 1,835 3,631 4,378 0 2,786 4,884 5,631
30,700 30,750 0 1,827 3,620 4,368 0 2,778 4,873 5,621
30,750 30,800 0 1,819 3,610 4,357 0 2,770 4,863 5,610
30,800 30,850 0 1,811 3,599 4,347 0 2,762 4,852 5,600
30,850 30,900 0 1,803 3,589 4,336 0 2,754 4,842 5,589
30,900 30,950 0 1,795 3,578 4,326 0 2,746 4,831 5,579
30,950 31,000 0 1,787 3,568 4,315 0 2,738 4,821 5,568
31,000 31,050 0 1,779 3,557 4,305 0 2,730 4,810 5,558
31,050 31,100 0 1,771 3,547 4,294 0 2,722 4,800 5,547
31,100 31,150 0 1,763 3,536 4,283 0 2,714 4,789 5,537
31,150 31,200 0 1,755 3,525 4,273 0 2,706 4,779 5,526
31,200 31,250 0 1,747 3,515 4,262 0 2,698 4,768 5,515
31,250 31,300 0 1,739 3,504 4,252 0 2,690 4,757 5,505
31,300 31,350 0 1,731 3,494 4,241 0 2,682 4,747 5,494
31,350 31,400 0 1,723 3,483 4,231 0 2,674 4,736 5,484
31