IRS 1040, 1040-SR Instruction Manual

Download

Future Developments

2022 Changes

INSTRUCTIONS

• Form 1040 has new lines.

• Schedule 1 has new lines.

• Filing status name changed from Qualifying widow(er) to Qualiying surviving spouse.

For details on these and other changes, see What’s New in these instructions.

See IRS.gov and IRS.gov/Forms, and for the latest information about developments related to Forms 1040 and 1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.

Free File is the fast, safe, and free way to prepare and e-ﬁle your taxes. See IRS.gov/FreeFile.

Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments.

Including the instructions for Schedules 1 through 3

1040

(

and

1040-SR

)

2022

TAX YEAR

Department of the Treasury Internal Revenue Service www.irs.gov

Jan 20, 2023 Cat. No. 24811V

Department of the Treasury

Internal Revenue Service

Table of Contents

Contents Page Contents Page

What's New ........................6

Filing Requirements ..................8

Do You Have To File? ..............8

When and Where Should You File? .....8

Line Instructions for Forms 1040 and

1040-SR ...................... 12

Filing Status ................... 12

Name and Address ............... 14

Social Security Number (SSN) ....... 14

Dependents, Qualifying Child for

Child Tax Credit, and Credit for

Other Dependents .............. 17

Income ....................... 23

Total Income and Adjusted Gross

Income ..................... 31

Tax and Credits ................. 31

Payments ..................... 37

Refund ....................... 56

Amount You Owe ................ 58

Sign Your Return ................ 60

Assemble Your Return ............ 62

2022 Tax Table .................... 63

General Information ................. 76

Refund Information .................. 82

Instructions for Schedule 1 ............. 83

Instructions for Schedule 2 ............. 95

Instructions for Schedule 3 ............ 100

Tax Topics ...................... 104

Disclosure, Privacy Act, and Paperwork

Reduction Act Notice ............ 106

Major Categories of Federal Income and

Outlays for Fiscal Year 2021 ....... 108

Index .......................... 110

-2-

Have additional income, such as business or farm income or loss, unemployment compensation, or prize or award money.

Have any adjustments to income, such as student loan interest, self-employment tax, or educator expenses.

Can claim a refundable credit (other than the earned income credit, American opportunity credit, or additional child tax credit), such as the net premium tax credit or qualied sick and family leave credits from Schedule H.

Have other payments, such as an amount paid with a request for an extension to le or excess social security tax withheld.

Owe alternative minimum tax (AMT) or need to make an excess advance premium tax credit repayment.

Can claim a nonrefundable credit (other than the child tax credit or the credit for other dependents), such as the foreign tax credit, education credits, or general business credit.

Owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other qualied retirement plans and tax-favored accounts.

Schedule 1, Part I

Schedule 1, Part II

Schedule 2, Part I

Schedule 3, Part I

Schedule 2, Part II

Schedule 3, Part II

IF YOU... THEN USE...

For 2022, you will use Form 1040 or, if you were born before January 2, 1958, you have the option to use Form 1040-SR.

You may only need to le Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through

3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide to which schedule(s) you will need to le based on your circumstances. See the instructions for the schedules for more information.

If you e-ﬁle your return, the software you use will generally determine which schedules you need.

Form 1040 and 1040-SR Helpful Hints

-3-

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?

TAS has 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. If you do not have Internet access,

•

you can call the IRS toll free at 800-TAX-FORM (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 website

TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights.

Know them. Use 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-TAX-FORM (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.

-4-

Affordable Care Act—What You Need To Know

Requirement To Reconcile Advance Payments of the Premium Tax Credit

The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company.

If you or a family member enrolled in health insurance through the Marketplace and advance payments of the premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.

The Marketplace is required to send Form 1095-A by January 31, 2023, listing the advance payments and other information you need to complete Form 8962.

1. You will need Form 1095-A from the Marketplace.

2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments.

Include Form 8962 with your Form 1040, Form 1040-SR, or Form 1040-NR. (Don’t include Form 1095-A.)

Health Coverage Reporting

If you or someone in your family was an employee in 2022, the employer may be required to send you Form 1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if

so, information about the offer. You should receive Form 1095-C by early March 2023. This information may be relevant if you purchased health insurance coverage for 2022 through the Health Insurance Marketplace and wish to claim the premium tax credit on Schedule 3, line 9. However, you don’t need to wait to receive this form to file your return. You may rely on other information received from your employer. If you don’t wish to claim the premium tax credit for 2022, you don’t need the information in Part II of Form 1095-C. For more information on who is eligible for the premium tax credit, see the Instructions for Form 8962.

Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about health insurance options for you and your family, how to buy health insurance, and how you might qualify to get nancial assistance to buy health insurance.

-5-

What's New

For information about any additional changes to the 2022 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, 2023. 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.

Filing status name changed to qualifying surviving spouse. The filing status

qualifying widow(er) is now called qualifying surviving spouse. The rules for the filing status have not changed. The same rules that applied for qualifying widow(er) apply to qualifying surviving spouse. See Qualifying surviving spouse, later.

Standard deduction amount increased. For 2022, the standard deduc-

tion amount has been increased for all filers. The amounts are:

Single or Married filing separate-

•

ly—$12,950.

Married filing jointly or Qualify-

•

ing surviving spouse—$25,900.

Head of household—$19,400.

•

New lines 1a through 1z on Form 1040 and 1040-SR. This year line 1 is

expanded and there are new lines 1a through 1z. Some amounts that in prior years were reported on Form 1040 and Form 1040-SR are now reported on Schedule 1.

Scholarship and fellowship grants

•

that were not reported to you on Form W-2 are now reported on Schedule 1, line 8r.

Pension or annuity from a nonqua-

•

lified deferred compensation plan or a nongovernmental section 457 plan are now reported on Schedule 1, line 8t.

Wages earned while incarcerated

•

are now reported on Schedule 1, line 8u.

New line 6c on Form 1040 and 1040-SR. A checkbox was added on

line 6c. Taxpayers who elect to use the lump-sum election method for their benefits will check this box. See Line 6c, later.

Nontaxable Medicaid waiver payments on Schedule 1. For 2021, non-

taxable amounts of Medicaid waiver payments reported on Form 1040, line 1,

were excluded from income on Schedule 1, line 8z. For 2022, nontaxable amounts will be excluded on Schedule 1, line 8s.

Nontaxable combat pay election. For 2021, individuals elected to include their nontaxable combat pay in their earned income when figuring the earned income credit (EIC) by reporting it on Form 1040 or 1040-SR, line 27b. For 2022, they will make this election by reporting nontaxable combat pay on Form 1040 or 1040-SR, line 1i.

Credits for sick and family leave for certain self-employed individuals are not available. Self-employed individu-

als can no longer claim these credits.

Health coverage tax credit is not available. The health coverage tax

credit was not extended. The credit is not available after 2021.

Credit for child and dependent care expenses. The changes to the credit for

child and dependent care expenses implemented by the American Rescue Plan Act of 2021 (ARP), were not extended. For 2022, the credit for the child and dependent care expenses is nonrefundable. The dollar limit on qualifying expenses is $3,000 for one qualifying person and $6,000 for two or more qualifying persons. The maximum credit amount allowed is 35% of your employment-related expenses. For more information, see the Instructions for Form 2441 and Pub.

503.

Child tax credit and additional child tax credit. Many changes to the child

tax credit (CTC) implemented by ARP were not extended. For 2022,

The initial credit amount of the

•

CTC is $2,000 for each qualifying child.

The amount of CTC that can be

•

claimed as a refundable credit is limited as it was in 2020, except the maximum additional child tax credit (ACTC) amount has increased to $1,500 for each qualifying child.

A child must be under age 17 at

•

the end of 2022 to be a qualifying child.

Bona fide residents of Puerto Rico

•

are no longer required to have three or

more qualifying children to be eligible to claim the ACTC. Bona fide residents of Puerto Rico may be eligible to claim the ACTC if they have one or more qualifying children.

For more information, see the In-

•

structions for Schedule 8812 (Form

1040).

Changes to the earned income credit (EIC). The enhancements for taxpayers

without a qualifying child that applied for 2021 don’t apply for 2022. This means, to claim the EIC without a qualifying child in 2022 you must be at least age 25 but under age 65 at the end of

2022. If you are married and filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2022. It doesn’t matter which spouse meets the age requirement, as long as one of the spouses does.

Reporting requirements for Form 1099-K. Form 1099-K is issued by third

party settlement organizations and credit card companies to report payment transactions made to you for goods and services.

You must report all income on your tax return unless excluded by law, whether you received the income electronically or not, and whether you received a Form 1099-K or not. The box 1a and other amounts reported on Form 1099-K are additional pieces of information to help determine the correct amounts to report on your return.

If you received a Form 1099-K that shows payments you didn’t receive or is otherwise incorrect, contact the Form 1099-K issuer. Don’t contact the IRS; the IRS can’t correct an incorrect Form 1099-K. If you can’t get it corrected, or you sold a personal item at a loss, see the instructions for Schedule 1, lines 8z and 24z, later, for more reporting information.

All IRS information about Form 1099-K is available by going to IRS.gov/

1099K.

-6-

Why have 49 million Americans used Free File?

•

Security—Free File uses the latest encryption technology to safeguard your information.

•

Faster Refunds—Join the eight in 10 taxpayers who get their refunds faster by using

direct deposit and e-le.

•

It’s Free—through IRS.gov/FreeFile.

•

Flexible Payments—File early; pay by April 18, 2023 (for most people).

•

Quick Receipt—Get an acknowledgment that your return was received and accepted.

•

Go Green—Reduce the amount of paper used.

IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at IRS.gov/Forms.

Free Software Options for Doing Your Taxes

•

Greater Accuracy—Fewer errors mean faster processing.

Make your tax payments online—it’s easy.

You can make payments online, by phone, or from a mobile device. Paying online is safe and secure; it puts you in control of paying your tax bill and gives you peace of mind. You determine the payment date, and you will receive an immediate conrmation from the IRS. Go to IRS.gov/Payments to see all your online payment options.

Do Your Taxes for Free

If your adjusted gross income was $73,000 or less in 2022, you can use free tax software to prepare and e-le your tax return. Earned more? Use Free File Fillable Forms.

Free File. This public–private partnership, between the IRS and tax software providers, makes approximately a dozen brand-name commercial software products and e-le available for free. Seventy percent of the nation’s taxpayers are eligible.

Just visit IRS.gov/FreeFile for details. Free File combines all the benets of e-le and easy-to-use software at no cost. Guided questions will help ensure you get all the tax credits and deductions you are due. It’s fast, safe, and free.

You can review each software provider’s criteria for free usage or use an online tool to nd which free software products match your situation. Some software providers offer state tax return preparation for free.

Free File Fillable Forms. The IRS offers electronic versions of IRS paper forms that can also be e-led for free. Free File Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File Fillable Forms does basic math calculations. It supports only federal tax forms.

Volunteers are available in communities nationwide providing free tax assistance to low-to-moderate income (generally under $60,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and electronically le their own tax return with the assistance of an IRS-certied volunteer.

See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov (Keyword: VITA) for a VITA/TCE site near you!

Free Tax Help Available Nationwide

-7-

Filing

TIP

CAUTION

TIP

CAUTION

Requirements

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

Have 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.

Even 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.

•

Additional child tax credit.

•

American opportunity credit.

•

Credit for federal tax on fuels.

•

Premium tax credit.

•

Credits for sick and family leave.

•

See 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 2022 and advance payments of the premium tax credit were made for this coverage, you must file a 2022 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 2022 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 in-

clude on your return the income of a child who was under age 19 at the end of 2022 or was a full-time student under age 24 at the end of 2022. 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, 1999, is

considered to be age 24 at the end of

2022. 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 2022.

You elected to be taxed as a resi-

•

dent alien. See Pub. 519 for details.

Specific 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,

2023. 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 file after this date, you may have to pay interest and penalties. See Interest and Penal- ties, 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.

The 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 2023. The address for returns filed after 2023 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.

An automatic 6-month exten-

sion 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 serv-

•

ice on duty outside the United States and Puerto Rico.

-8-

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, 2023, 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

Chart A—For Most People

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.

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.

FedEx First Overnight, FedEx Pri-

•

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

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.

AND at the end of 2022

IF your filing status is . . .

Single

Married filing jointly***

Married filing separately any age $5

Head of household

Qualifying surviving spouse

*If you were born on January 1, 1958, you are considered to be age 65 at the end of 2022. (If your spouse died in 2022 or if you are preparing a return for someone who died in 2022, 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 2022, 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 2022 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age.

you were* . . .

under 65 65 or older

under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)

under 65 65 or older

THEN file a return if your gross income** was at least . . .

$12,950

14,700

$25,900

27,300 28,700

$19,400

21,150

$25,900

27,300

-9-

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?

No. You must file a return if any of the following apply.

Your unearned income was over $1,150.

•

Your earned income was over $12,950.

•

Your gross income was more than the larger of—

•

$1,150, or

•

Your earned income (up to $12,550) plus $400.

•

Yes. You must file a return if any of the following apply.

Your unearned income was over $2,900 ($4,650 if 65 or older and blind).

•

Your earned income was over $14,700 ($16,450 if 65 or older and blind).

•

Your gross income was more than the larger of—

•

$2,900 ($4,650 if 65 or older and blind), or

•

Your earned income (up to $12,550) plus $2,150 ($3,900 if 65 or older and blind).

•

Married dependents. Were you either age 65 or older or blind?

No. You must file a return if any of the following apply.

Your unearned income was over $1,150.

•

Your earned income was over $12,950.

•

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—

•

$1,150, or

•

Your earned income (up to $12,550) plus $400.

•

Yes. You must file a return if any of the following apply.

Your unearned income was over $2,550 ($3,950 if 65 or older and blind).

•

Your earned income was over $14,350 ($15,750 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—

•

$2,550 ($3,950 if 65 or older and blind), or

•

Your earned income (up to $12,550) plus $1,800 ($3,200 if 65 or older and blind).

•

-10-

Chart C—Other Situations When You Must File

You must file a return if any of the conditions below apply for 2022.

You owe any special taxes, including any of the following (see the instructions for Schedule 2).

a. Alternative minimum tax. b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. c. Household employment taxes. 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. 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.

f. Recapture taxes.

You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.

You had net earnings from self-employment of at least $400.

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.

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.

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).

-11-

Need more information or forms? Visit IRS.gov.

Line

CAUTION

TIP

Also see the instructions for Schedule 1 through Schedule 3 that follow the Form 1040 and 1040-SR instructions.

Instructions for Forms 1040 and 1040-SR

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 surviving spouse.

•

For information about marital status, see Pub. 501.

More 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,

2022. You were never married.

•

You were legally separated accord-

•

ing to your state law under a decree of divorce or separate maintenance. But if, at the end of 2022, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box.

You were widowed before January

•

1, 2022, and didn't remarry before the end of 2022. But if you have a child, you may be able to use the qualifying surviving spouse filing status. See the

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, 1958.

Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1 through December 31, 2022, 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. Section references are to the Internal Revenue Code.

instructions for Qualifying Surviving Spouse, 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

•

2022, even if you didn't live with your spouse at the end of 2022.

Your spouse died in 2022 and you

•

didn't remarry in 2022.

You were married at the end of

•

2022 and your spouse died in 2023 before filing a 2022 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 re-

•

porting all of their 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 2022, 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, at the end of 2022, 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 en-

Need more information or forms? Visit IRS.gov.

-12-

try space below the filing status check-

TIP

boxes.

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 and child and dependent care credit in very limited circumstances. You also can't take the standard deduction if your spouse itemizes deductions.

You 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 2022. 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 accord-

•

ing to your state law under a decree of divorce or separate maintenance at the end of 2022. But if, at the end of 2022, 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 2022 and you meet the other rules under Married persons who live apart, later.

You are married and your spouse

•

was 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 2022 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:

a. 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;

b. Any person who is your dependent only because the person lived with you for all of 2022; or

c. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your De- pendent, 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 2022 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 Depend- ent, later.

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

Your Dependent, later.

The 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 De- pendent, if applicable.

If the person for whom you kept up a home was born or died in 2022, 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 the child 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 2022, the person was lawfully placed with you for legal adoption by you in 2022, or the person was an eligible foster child placed with you during 2022, the person is considered to have lived with you for more than half of 2022 if your main home was this person’s main home for more than half the time since the person was adopted or placed with you in 2022.

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

Married persons who live apart. Even if you weren’t divorced or legally separated at the end of 2022, you are considered unmarried if all of the following apply.

You lived apart from your spouse

•

for the last 6 months of 2022. 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 2022.

Your home was the main home of

•

your child, stepchild, or foster child for more than half of 2022 (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 the child under the rule for Chil-

dren of divorced or separated parents under Who Qualifies as Your Dependent, later.

-13-

Need more information or forms? Visit IRS.gov.

Adopted child. An adopted child is

TIP

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 Surviving Spouse

You can check the “Qualifying surviving spouse” box at the top of Form 1040 or 1040-SR and use joint return tax rates for 2022 if all of the following apply.

1. Your spouse died in 2020 or 2021

and you didn't remarry before the end of

2022.

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 2022:

a. The child had gross income of

$4,400 or more,

b. The child filed a joint return, or

c. You could be claimed as a de-

pendent 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 2022. 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 your spouse died, even if you didn't actually do so.

If your spouse died in 2022, you can't file as qualifying surviving spouse. 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.

The 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 Depend- ent, if applicable.

A child is considered to have lived with you for all of 2022 if the child was born or died in 2022 and your home was the child's home for the entire time the child was alive. Similarly, if you adopted the child in 2022, or the child was lawfully placed with you for legal adoption by you in 2022, the child is considered to have lived with you for all of 2022 if your main home was this child's main home for the entire time since the child was adopted or placed with you in

2022.

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.

If you filed a joint return for 2021 and you are filing a joint

return for 2022 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2021 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

Need more information or forms? Visit IRS.gov.

-14-

your tax return even if your SSN does

TIP

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 2019, 2020, or 2021, it expired at the end of 2022 and must be renewed if you need to file a federal tax return in 2023. 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.

ITINs assigned before 2013 have expired and must be re-

newed if you need to file a tax return in 2023. 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 2019, 2020, or 2021.

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, your spouse must have either an SSN or an ITIN if:

You file a joint return, or

•

Your spouse is filing a separate re-

•

turn.

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.

Digital Assets

Digital assets are any digital representations of value that are recorded on a cryptographically secured distributed ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal income tax purposes.

Check the “Yes” box next to the question on digital assets on page 1 of Form 1040 or 1040-SR if at any time during 2022, you (a) received (as a reward, award, or payment for property or services); or (b) sold, exchanged, gifted, or otherwise disposed of a digital asset (or any financial interest in any digital asset).

For example, check “Yes” if at any time during 2022 you:

Received digital assets as payment

•

for property or services provided;

Received digital assets as a result

•

of a reward or award;

Received new digital assets as a

•

result of mining, staking, and similar activities;

Received digital assets as a result

•

of a hard fork;

Disposed of digital assets in ex-

•

change for property or services;

Disposed of a digital asset in ex-

•

change or trade for another digital asset;

Sold a digital asset;

•

Transferred digital assets for free

•

(without receiving any consideration) as a bona fide gift; or

Otherwise disposed of any other fi-

•

nancial interest in a digital asset.

You have a financial interest in a digital asset if you are the owner of record of a digital asset, or have an ownership stake in an account that holds one or more digital assets, including the rights and obligations to acquire a financial interest, or you own a wallet that holds digital assets.

The following actions or transactions in 2022, alone, generally don’t require you to check “Yes”:

Holding a digital asset in a wallet

•

or account;

Transferring a digital asset from

•

one wallet or account you own or control to another wallet or account that you own or control; or

Purchasing digital assets using

•

U.S. or other real currency, including through the use of electronic platforms such as PayPal and Venmo.

Do not leave the question unanswered. You must answer “Yes” or “No” by checking the appropriate box. For more information, go to IRS.gov/

virtualcurrencyfaqs.

How To Report Digital Asset Transactions

If, in 2022, you disposed of any digital asset, which you held as a capital asset, through a sale, trade, exchange, payment, gift, or other transfer, check “Yes” and use (a) Form 8949 to calculate your capital gain or loss and report that gain or loss on Schedule D (Form 1040) or (b) Form 709 in the case of gifts.

If you received any digital asset as compensation for services or disposed of any digital asset 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 1a, or inventory or services on Schedule C).

-15-

Need more information or forms? Visit IRS.gov.

Standard Deduction

TIP

If you are filing Form 1040-SR, you can find a Standard De-

duction Chart on the last page of that form that can calculate the amount of your standard deduction in most situations.

Don’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 Stand- ard 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 2022 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, 1958, or were blind at the end of 2022, 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 2022. If your spouse was born before January 2, 1958, but died in 2022 before reaching age 65, don’t check the box that says “Spouse was born before January 2, 1958.”

A person is considered to reach age 65 on the day before the person’s 65th birthday.

Example. Your spouse was born on February 14, 1957, and died on February 13, 2022. 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, 2022, your spouse isn't considered age 65. Don’t check the box.

Death of taxpayer in 2022. If you are preparing a return for someone who died in 2022, see Pub. 501 before completing the standard deduction information.

Blindness

If you weren’t totally blind as of December 31, 2022, 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.

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 their 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, 1958, or was blind at the end of 2022, 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.

Need more information or forms? Visit IRS.gov.

-16-

Who Qualifies as Your

TIP

AND

CAUTION

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 De- pendents on page 1 of Form 1040 or 1040-SR and include a statement showing the information required in columns (1) through (4).

The 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 num- ber, 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 2022 return (including extensions). If an ITIN is applied for on or before the due date of a 2022 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,

Under age 19 at the end of 2022 and younger than you

Under age 24 at the end of 2022, a student (defined later), and younger than you

Any age and permanently and totally disabled (defined later)

Who didn't provide over half of their own support for 2022 (see Pub. 501)

niece, or nephew)

was ...

(or your spouse if filing jointly)

or is filing a joint return for 2022 only to claim a refund of withheld income tax or

Who lived with you for more than half of 2022. If the child didn't live with you

for the required time, see Exception to time lived with you, later.

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

Yes. Go to Step 2. No. Go to Step 4.

Step 2

Who isn't filing a joint return for 2022

estimated tax paid (see Pub. 501 for details and examples)

If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2022, see Qualifying child of more than one person, later.

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

-17-

Need more information or forms? Visit IRS.gov.

the definition of a U.S. national or U.S. resident alien. If the

䊲

STOP

䊲

STOP

䊲

STOP

䊲

STOP

䊲

STOP

child was adopted, see Exception to citizen test, later.)

Yes. Continue

No.

You can't claim this child as a dependent.

2. Was the child married?

Yes. See Married

No. Continue

person, later.

3. Was the child under age 17 at the end of 2022?

Yes. Continue

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.

3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2022 tax return? (If the person who could claim you on their 2022 tax return is not required to file, and isn't filing a 2022 tax return or is filing a 2022 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) See Steps 1, 2, and 4.

Yes.

You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules.

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).)

Yes. Continue

No.

You can’t claim the child tax credit or the credit for other dependents for this child.

4. Did this child have an SSN valid for employment issued before the due date of your 2022 return (including extensions)? (See Social Security Number, later.)

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.

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.

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.)

Yes. Continue

No.

You can’t claim the child tax credit or the credit for other dependents for this child.

Need more information or forms? Visit IRS.gov.

-18-

AND

䊲

STOP

䊲

STOP

Step 4

䊲

STOP

䊲

STOP

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

Brother, sister, half brother, half sister, or a son or daughter of any of them (for

Father, mother, or an ancestor or sibling of either of them (for example, your

Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,

father-in-law, mother-in-law, brother-in-law, or sister-in-law

example, your grandchild)

example, your niece or nephew)

grandmother, grandfather, aunt, or uncle)

3. Was your qualifying relative married?

Yes. See Married

No. Continue

person, later.

4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2022 tax return? (If the person who could claim you on their 2022 tax return is not required to file, and isn't filing a 2022 tax return or is filing a 2022 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) See Steps 1, 2, and 4.

Yes.

You can't claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules.

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.

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

Who wasn't a qualifying child (see Step 1) of any taxpayer for 2022. For this

purpose, a person isn't a taxpayer if the person 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.

Who had gross income of less than $4,400 in 2022. If the person was permanently

and totally disabled, see Exception to gross income test, later.

For whom you provided over half of the person’s support in 2022. But see

Children of divorced or separated parents, Multiple support agreements, and

you, later.

Kidnapped child, later.

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

Yes. Continue

No.

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 2022 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).)

Yes. Continue

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.)

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.

No.

You can’t claim the credit for other dependents for this qualifying relative.

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, 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.)

Yes. Continue

No.

You can't claim this person as a dependent.

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 the dependent’s SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for

-19-

Need more information or forms? Visit IRS.gov.

details. If the dependent isn't a U.S. citizen or resident alien, ap-

CAUTION

ply 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 the child’s 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 2022 (whether or not they are or were married).

2. The child received over half of the child’s support for 2022 from the parents (and the rules on Multiple support agree- ments, 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 2022.

4. Either of the following applies.

a. The custodial parent signs Form 8332 or a substantially similar statement that they won't claim the child as a dependent for 2022, and the noncustodial parent includes a copy of the form or statement with their 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.

b. 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 2022.

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, or the earned income 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 2022. 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 depend-

ent 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 pa-

ges 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.

You 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 their 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 their previous release of a claim to certain tax benefits for a child must include a copy of the revocation with their 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 2022, the person is considered to have lived with you for more than half of 2022 if your home was this person's home for more than half the time the person was alive in 2022. If the person meets all other requirements to be your qualifying child but you adopted the person in 2022, the person was lawfully placed with you for legal adoption by you in 2022, or the person was an eligible foster child placed with you during 2022, the person is considered to have lived with you for more than half of 2022 if your main home was this person's main home for more than half the time since the person was adopted or placed with you in 2022.

Any other person is considered to have lived with you for all of 2022 if the person was born or died in 2022 and your home was this person's home for the entire time the person was alive

Need more information or forms? Visit IRS.gov.

-20-

in 2022 or if you adopted the person in 2022, the person was lawfully placed with you for legal adoption by you in 2022, or the person was an eligible foster child placed with you during 2022 and your main home was the person's main home for the entire time since the person was adopted or placed with you in

2022.

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 surviving spouse 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 that person 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 2022, 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. Child tax credit and credit for other dependents (line 19)

and additional child tax credit (line 28).

2. Head of household filing status.

3. Credit for child and dependent care expenses (Schedule

3, line 2).

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

III).

5. Earned income credit (line 27).

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. For purposes of these rules, the term "parent" means a biological or adoptive parent of an individual. It doesn't include a stepparent or foster parent unless that person has adopted the individual.

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 pa-

•

rents 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 2022. 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 2022.

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 2022.

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 2022, 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 child, J, meets the conditions to be a qualifying child for both you and your parent. J doesn't meet the conditions to be a qualifying child of any other person, including J’s other parent. Under the rules just described, you can claim J as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your parent can't claim any of those five tax benefits based on J. However, if your parent’s AGI is higher than yours and you do not claim J as a qualifying child, J is the qualifying child of your parent.

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 (SSA). See Social Se- curity 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 SSA before the due date of your 2022 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

-21-

Need more information or forms? Visit IRS.gov.

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 2022 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 2022 return (in-

cluding extensions), you can't claim the child tax credit or the credit for other dependents on your original or an amended 2022 return.

If you apply for an ITIN on or before the due date of your 2022 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 2022 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.

Need more information or forms? Visit IRS.gov.

-22-

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;

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; 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#RP-2014-55, 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 2022, 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 per-

•

formed 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 do-

mestic partner in Nevada, Washington, or California must generally report half the combined community income of the individual and their 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.

-23-

Need more information or forms? Visit IRS.gov.

If you are entering amounts that in-

CAUTION

TIP

clude cents, make sure to include the decimal point. There is no cents column on the form.

The lines on Forms 1040 and 1040-SR are the same. Referen-

ces to lines in the following instructions refer to the line on either form.

Line 1a

Total Amount From Form(s) W-2, Box 1

Enter the total amount from Form(s) W-2, box 1. If a joint return, also include your spouse's income from Form(s) W-2, box 1.

If you earned wages while you

were an inmate in a penal insti-

tution, you will now report these amounts on Schedule 1, line 8u. Do not report those wages on line 1a. See the instructions for Schedule 1, line 8u.

If you received a pension or an-

nuity from a nonqualified de-

ferred compensation plan or a nongovernmental section 457(b) plan and it was reported in box 1 of Form W-2, do not include this amount on Form 1040, line 1a. This amount is reported on Schedule 1, line 8t.

Line 1b

Household Employee Wages Not Reported on Form(s) W-2

Enter the total of your wages received as a household employee that was not reported on Form(s) W-2. An employer isn’t required to provide a Form W-2 to you if they paid you wages of less than $2,400 in 2022. For information on employment taxes for household employees, see Tax Topic 756.

Line 1c

Tip Income Not Reported on Line 1a

Enter the total of your tip income that was not reported on Form 1040, line 1a.

This should include any tip income you didn’t report to your employer and 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 1c.

You may owe social security and Medicare or railroad re-

tirement (RRTA) tax on unreported tips. See the instructions for Schedule 2, line 5.

Line 1d

Medicaid Waiver Payments Not Reported on Form(s) W-2, Box 1

Enter your taxable Medicaid waiver payments that were not reported on Form(s) W-2. Also enter the total of your taxable and nontaxable Medicaid waiver payments that were not reported on Form(s) W-2, or not reported in box 1 of Form(s) W-2, if you choose to include nontaxable payments in earned income for purposes of claiming a credit or other tax benefit. If you and your spouse both received nontaxable Medicaid waiver payments during the year, you and your spouse can make different choices about including payments in earned income. See the instructions for Schedule 1, line 8s.

Line 1e

Taxable Dependent Care Benefits From Form 2441, Line 26

Enter the total of your taxable dependent care benefits from Form 2441, line 26. Dependent care benefits 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.

Line 1f

Employer-Provided Adoption Benefits From Form 8839, Line 29

Enter the total of your employer-provided adoption benefits from Form 8839, line 29. Employer-provided adoption benefits 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 2022.

Line 1g

Wages From Form 8919, Line 6

Enter the total of your wages from Form 8919, line 6.

Line 1h

Other Earned Income

If you received scholarship or fellowship grants that were not

reported to you on Form W-2, you will now report these amounts on Schedule 1, line 8r. See the instructions for Schedule 1, line 8r.

The following types of income must

be included in the total on line 1h.

Strike or lockout benefits (other

•

than bona fide gifts).

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 2022 under all plans was more than $20,500 (excluding catch-up contributions as explained later), include the excess on line 1h. This limit is (a) $14,000 if you have only SIMPLE plans, or (b) $23,500 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 1h. They are already included as income in box 1 of your Form W-2.

Need more information or forms? Visit IRS.gov.

-24-

A higher limit may apply to partici-

CAUTION

TIP

pants 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 2022, 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.

You 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 1h. Instead, report distributions from an IRA on lines 4a and 4b.

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

Line 1i

Nontaxable Combat Pay Election

If you elect to include your nontaxable combat pay in your earned income when figuring the EIC, enter the amount on line 1i. See the instructions for line 27.

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, 2023. 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. 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 12 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.

Don’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 2022 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 2022 income. For details, see Pub. 550.

If you get a 2022 Form 1099-INT for U.S. savings bond interest that includes amounts

you reported before 2022, 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 nomi-

•

nee. 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

-25-

Need more information or forms? Visit IRS.gov.

date following the declaration of a divi-

TIP

dend 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,

2022. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16, 2022. 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,

2022. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9, 2022, through August 11, 2022). The 121-day period began on May 17, 2022 (60 days before the ex-dividend date), and ended on September 14, 2022. 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, 2022 (the day before the ex-dividend date), and you sold the stock on September 16, 2022. You held the stock for 63 days (from July 16, 2022, through September 16, 2022). 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, 2022, through September 14, 2022).

Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2022. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16,

2022. 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, 2022. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

Use the Qualified Dividends and Capital Gain Tax Work-

sheet 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.

Dividends 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 2023, 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.

Need more information or forms? Visit IRS.gov.

-26-

1. You received a distribution from

CAUTION

TIP

an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2022 or an earlier year. If you made nondeductible contributions to these IRAs for 2022, 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.

a. 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 2016 or an earlier year.

b. 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 2022.

4. You had a 2021 or 2022 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 2022.

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.

You can't claim a charitable contribution deduction for any QCD not included in your in-

come.

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 -0on 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.

The 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.

You 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 1h.

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.

Attach 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 2022. But see Insurance Pre-

miums 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.

-27-

Need more information or forms? Visit IRS.gov.

Fully taxable pensions and annuities

CAUTION

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.

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

Payments when you are disabled. If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat those payments as disability payments. The payments must be reported as a pension or annuity.

You must include in your income any amounts that you received that you would have received in retirement had you not become disabled as a result of a terrorist attack. Include in your income any payments you receive from a 401(k), pension, or other retirement plan to the extent that you would have received the amount at the same or later time regardless of whether you had become disabled.

Example. Taxpayer J, a contractor, was disabled as a direct result of participating in efforts to clean up the World Trade Center. J is eligible for compensation by the September 11 Victim Compensation Fund. J began receiving a disability pension at age 55 when J could no longer continue working because of J’s disability. Under J’s pension plan, at age 55, J is entitled to an early retirement benefit of $2,500. If J waits until age 62, normal retirement age under the plan, J would be entitled to a normal retirement benefit of $3,000 a month. The pension plan provides that a participant who retires early on account of disability is entitled to receive the participant's normal retirement benefit, which in J's case equals $3,000 per month. Until J turns age 62, J can exclude $500 of the

monthly retirement benefit from income (the difference between the early retirement benefit and the normal retirement benefit, $3,000 - $2,500) received on account of disability. J must report the remaining $2,500 of monthly pension benefit as taxable. For each month after J turns age 62, J must report the full amount of the monthly pension benefit ($3,000 a month) as taxable.

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.

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

b. 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).

If 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 their annuity starting date. But if your

Need more information or forms? Visit IRS.gov.

-28-

Simplified Method Worksheet—Lines 5a and 5b

Before you begin:

If you are the beneciary of a deceased employee or former employee who died before August 21, 1996, include any death benet exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.

More than one pension or annuity. If you had more than one partially taxable pension or annuity, gure the taxable part of each separately. Enter the total of the taxable parts on Form 1040 or 1040-SR, line 5b. Enter the total pension or annuity payments received in 2022 on Form 1040 or 1040-SR, line 5a.

Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4

of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3.

3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneciary, enter the appropriate number from Table 2 below

4. Divide line 2 by the number on line 3

5. Multiply line 4 by the number of months for which this year’s payments were made. If your

annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6

6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this

worksheet last year, enter the amount from line 10 of last year’s worksheet

7. Subtract line 6 from line 2

8. Enter the smaller of line 5 or line 7

9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form

1040 or 1040-SR, line 5b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If you are a retired public safety ofcer, see Insurance Premiums for Retired Public Safety Ofcers before entering an amount on line 5b

10. Was your annuity starting date before 1987?

Yes.

STOP

Do not complete the rest of this worksheet.

No.

Add lines 6 and 8. This is the amount you have recovered tax free through 2022. You will need this number if you need to ll out this worksheet next year

10.

Table 1 for Line 3 Above

AND your annuity starting date was—

IF the age at annuity starting date was . . .

before November 19, 1996,

enter on line 3 . . .

after November 18, 1996, enter on line 3 . . .

360 310 260 210 160

300 260 240 170 120

55 or under 56–60 61–65 66–70 71 or older

Table 2 for Line 3 Above IF the combined ages at annuity starting date were . . .

THEN enter on line 3 . . .

410 360 310 260 210

110 or under 111–120 121–130 131–140 141 or older

11.

Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won’t have to complete this

worksheet next year. The payments you receive next year will generally be fully taxable

Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040 or 1040-SR, line 5a

Enter your cost in the plan at the annuity starting date

. . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . .

. . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . .

Keep for Your Records

-29-

Need more information or forms? Visit IRS.gov.

annuity starting date was after 1997 and

TIP

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 8.

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

If you or the plan participant was born before January 2, 1936, you could pay less tax on

the distribution. See Form 4972.

Lines 6a, 6b, and 6c

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

2022. 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 tradi-

•

tional IRA for 2022 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 2022

•

and your total repayments (box 4) were more than your total benefits for 2022 (box 3). None of your benefits are taxable for 2022. Also, if your total repayments in 2022 exceed your total benefits received in 2022 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.

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.

Disability payments. Don’t include in your income any disability payments (including Social Security Disability Insurance (SSDI) payments) you receive for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States. In the case of the September 11 attacks, injuries eligible for coverage by the September 11 Victim Compensation Fund are treated as incurred as a direct result of the attack. 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.

Example. Taxpayer X, a firefighter, was disabled as a direct result of the September 11 terrorist attack on the World Trade Center. X began receiving Social Security Disability Insurance (SSDI) benefits at age 54. X's full retirement age for social security retirement benefits is age 66. X's birthday is April

25. In the year X turned 66, X received $1,500 per month in benefits from the Social Security Administration (for a total of $18,000). Because X became eligible for a full retirement benefit in May, the month after X turned 66, X can exclude only four months (January through April) of their annual benefit from their income ($6,000). X must report the remaining $12,000 on line 6a. X must also complete the Social Security Benefits Worksheet to find out if any part of the $12,000 is taxable.

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.

Need more information or forms? Visit IRS.gov.

-30-

Accrued leave payment. If you retire

TIP

CAUTION

TIP

on disability, any lump-sum payment you receive for accured annual leave is a salary payment. The payment is not a disability payment. Include it in your income in the tax year you receive it.

Line 6c

Check the box on line 6c if you elect to use the lump-sum election method for your benefits. If any of your benefits are taxable for 2022 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount with the lump-sum election. See Lump-Sum Elec- tion 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 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 fund or terminating deferral from an investment in a qualified opportunity fund, and your only capital gains and losses are:

Capital gain distributions;

•

A capital loss carryover from

•

2021;

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.

If you don’t have to file Schedule D, use the Qualified Divi-

dends 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

Line 12

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.

If 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 12. 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 12. 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.

Someone 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, 1958, 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, 1958, 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,

•

1958.

You are blind.

•

Spouse was born before January 2,

•

1958.

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, 1958, or were blind.

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

-31-

Need more information or forms? Visit IRS.gov.

Social Security Benefits Worksheet—Lines 6a and 6b

STOP

TIP

Keep for Your Records

Before you begin:

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) ........................................................

3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 ..........

4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a .............................

5. Combine lines 2, 3, and 4 ............................................................

6. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 ...........

7. Is the amount on line 6 less than the amount on line 5?

No.

Yes. Subtract line 6 from line 5 ................................................... 7.

8. If you are:

9. Is the amount on line 8 less than the amount on line 7?

Married filing jointly, enter $32,000

•

Single, head of household, qualifying surviving spouse, or

•

married filing separately and you lived apart from your spouse for,

all of 2022, enter $25,000 ............... 8.

Married filing separately and you lived with your spouse at any time

•

in 2022, skip lines 8 through 15; multiply line 7 by 85% (0.85) and enter the result on line 16. Then, go to line 17

No.

Yes. Subtract line 8 from line 7 ................................................... 9.

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 2022, 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.

None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b.

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 2022, be sure you entered “D” to the right of the word “benefits” on line 6a.

10.

Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving

spouse, or married filing separately and you lived apart from your spouse for all of 2022 ...... 10.

11.

Subtract line 10 from line 9. If zero or less, enter -0- .....................................

12.

Enter the smaller of line 9 or line 10 ..................................................

13.

Enter one-half of line 12 .............................................................

14.

Enter the smaller of line 2 or line 13 ..................................................

15.

Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- ................................

16.

Add lines 14 and 15 .................................................................

17.

Multiply line 1 by 85% (0.85) ........................................................

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.

If any of your benefits are taxable for 2022 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.

Need more information or forms? Visit IRS.gov.

-32-

11.

12.

13.

14.

15.

16.

17.

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.

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 in-

•

come, qualified REIT dividends, or qualified PTP income (loss);

Your 2022 taxable income before

•

the qualified business income deduction is less than or equal to $170,050 ($340,100 if married filing jointly); 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. Fig-

•

ure 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 2022 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.

Tax from Form 8978, line 14 (re-

•

lating 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 that 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 meth-

ods 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 cor-

rect 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 $2,300 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 $2,300 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:

a. Under age 18 at the end of 2022,

b. Age 18 at the end of 2022 and didn't have earned income that was more than half of your support, or

c. A full-time student at least age 19 but under age 24 at the end of 2022 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 2022.

5. You don’t file a joint return in

2022.

A child born on January 1, 2005, is considered to be age 18 at the end of 2022; a child born on January 1, 2004, is considered to be age 19 at the end of 2022; and a child born on January 1, 1999, is considered to be age 24 at the end of 2022.

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.

-33-

Need more information or forms? Visit IRS.gov.

Standard Deduction Worksheet for Dependents—Line 12

Keep for Your Records

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

1. Check if:

2. Is your earned income* more than $750?

Yes. Add $400 to your earned income. Enter the total.

No. Enter $1,150.

3. Enter the amount shown below for your filing status.

Single or married filing separately—$12,950

•

Married filing jointly—$25,900

•

Head of household—$19,400

•

4. Standard deduction.

a. Enter the smaller of line 2 or line 3. If born after January 1, 1958, and not blind, stop here and enter this

amount on Form 1040 or 1040-SR, line 12. Otherwise, go to line 4b ................................ 4a.

b. If born before January 2, 1958, or blind, multiply the number on line 1 by $1,400 ($1,750 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 12 .......................

* 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 1z, and Schedule 1, lines 3, 6, 8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15.

You were born before January 2, 1958.

You are blind.

Spouse was born before January 2, 1958.

Spouse is blind.

Total number of boxes

checked ..................

.......................... 2.

.......................... 3.

4c.

Standard Deduction Chart for People Who Were Born Before January 2, 1958, 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.

You were born before January 2, 1958.

Spouse was born before January 2, 1958.

Enter the total number of boxes checked ...................................

IF your filing status is . . .

Single

Married filing jointly

Qualifying surviving spouse

Married filing separately*

Head of household

* 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.

You are blind.

Spouse is blind.

AND the number in

the box above is . . .

1 2

1 2 3 4

1 2

1 2 3 4

1 2

▶

THEN your standard

deduction is . . .

$14,700

16,450

$27,300

28,700 30,100 31,500

$27,300

28,700

$14,350

15,750 17,150 18,550

$21,150

22,900

Need more information or forms? Visit IRS.gov.

-34-

Qualified Dividends and Capital Gain

CAUTION

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

Keep for Your Records

If 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 ......

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- .......................................

2a.

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).

-35-

Need more information or forms? Visit IRS.gov.

Qualified Dividends and Capital Gain Tax Worksheet—Line 16

Keep for Your Records

Before you begin:

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?*

Yes. 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.

No. Enter the amount from Form 1040 or

1040-SR, line 7.

4. Add lines 2 and 3 .............................

5. Subtract line 4 from line 1. If zero or less, enter -0- .........................

6. Enter:

$41,675 if single or married filing separately, $83,350 if married filing jointly or qualifying surviving spouse,

$55,800 if head of household.

7. Enter the smaller of line 1 or line 6 ......................................

8. Enter the smaller of line 5 or line 7 ......................................

9. Subtract line 8 from line 7. This amount is taxed at 0% ......................

10. Enter the smaller of line 1 or line 4 ......................................

11. Enter the amount from line 9 ...........................................

12. Subtract line 11 from line 10 ...........................................

13. Enter:

$459,750 if single, $258,600 if married filing separately, $517,200 if married filing jointly or qualifying surviving spouse, $488,500 if head of household.

14. Enter the smaller of line 1 or line 13 .....................................

15. Add lines 5 and 9 ....................................................

16. Subtract line 15 from line 14. If zero or less, enter -0- .......................

17. Enter the smaller of line 12 or line 16 ....................................

18. Multiply line 17 by 15% (0.15) ..........................................................

19. Add lines 9 and 17 ...................................................

20. Subtract line 19 from line 10 ...........................................

21. Multiply line 20 by 20% (0.20) ..........................................................

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 ...........................................................................

23. Add lines 18, 21, and 22 ................................................................

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 ...........................................................................

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 .......................................................................

* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.

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.

10.

11.

12.

13.

14.

15.

16.

17.

19.

20.

............ 6.

............

18.

21.

22.

23.

24.

25.

Need more information or forms? Visit IRS.gov.

-36-

Line 19

CAUTION

Child Tax Credit and Credit for Other Dependents

Use Schedule 8812 (Form 1040) to figure your child tax credit and credit for other dependents.

Form 8862, who must file. You must file Form 8862 to claim the child tax credit or credit for other dependents if your child tax credit (refundable or nonrefundable depending on the tax year), 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 2022 return. Don’t file Form 8862 if you filed Form 8862 for 2021, and the child tax credit (refundable or nonrefundable), additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.

If you take the 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 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.

If your qualifying child didn’t

have an SSN valid for employ-

ment issued before the due date of your 2022 return (including extensions), you can’t claim the 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 2022 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

2022 Estimated Tax Payments

Enter any estimated federal income tax payments you made for 2022. Include any overpayment that you applied to your 2022 estimated tax from your 2021 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 2022. 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 2022 or in 2023 before filing a 2022 return.

Divorced taxpayers. If you got divorced in 2022 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 2022, 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 2022 and the name(s) and SSN(s) under which you made them.

-37-

Need more information or forms? Visit IRS.gov.

Line 27—

䊲

STOP

CAUTION

TIP

䊲

STOP

䊲

STOP

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.

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 Sched-

•

ule 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.

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.

If you take the EIC even though you aren't eligible and it is determined that your error is due to reckless or in-

tentional 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.

work and is valid for EIC purposes (explained later under Definitions and Special Rules)?

Yes. Continue

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

Yes.

You can't take the credit.

4. Were you or your spouse a nonresident alien for any part of 2022?

Yes. See Nonresident aliens, later, under Definitions and Special Rules.

Step 2

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

Investment Income

Line 2a

Line 2b +

Line 3b +

Line 7* +

Investment Income =

No.

You can't take the credit. Enter “No” on the dotted line next to line 27.

No. Continue

No. Go to Step 2.

Refunds for returns claiming the earned income credit can't be issued before mid-February 2023. This delay applies to the entire refund, not just the portion associ-

ated with the earned income credit.

Step 1

1. If, in 2022:

•

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 2022 return (including extensions) that allows you to

All Filers

3 or more children who have valid SSNs lived with you, is the amount on Form 1040 or 1040-SR, line 11, less than $53,057 ($59,187 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 $49,399 ($55,529 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 $43,492 ($49,622 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 $16,480 ($22,610 if married filing jointly)?

Yes. Continue

No.

You can't take the credit.

*If line 7 is a loss, enter -0-.

2. Is your investment income more than $10,300?

Yes. Continue

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

Yes. See Form 4797 filers, later, under Definitions and Special Rules.

4. Do any of the following apply for 2022?

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.

•

Yes. Use Worksheet 1 in Pub. 596 to see if you can take the credit.

No. Skip question 3; go to question 4.

No.

You can't take the credit.

No. Go to Step 3.

Need more information or forms? Visit IRS.gov.

-38-

AND

CAUTION

TIP

CAUTION

䊲

Step 3

䊲

STOP

䊲

STOP

䊲

STOP

Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister,

half brother, half sister, or a descendant of any of them (for example, your

Under age 24 at the end of 2022, a student (defined later), and younger than

or is filing a joint return for 2022 only to claim a refund of withheld income

Who lived with you in the United States for more than half of 2022.

Qualifying Child

A qualifying child for the EIC is a child who is your...

grandchild, niece, or nephew)

was ...

Under age 19 at the end of 2022 and younger than you

(or your spouse if filing jointly)

you (or your spouse if filing jointly)

Any age and permanently and totally disabled (defined later)

Who isn't filing a joint return for 2022

tax or estimated tax paid (see Pub. 596 for examples)

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

Yes. Continue

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 2022?

Yes. Continue

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 2022?

Yes. Continue

No.

You can’t take the credit.

6. Could you be a qualifying child of another person for 2022? (Check “No” if the other person isn't required to file, and isn't filing, a 2022 tax return or is filing a 2022 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

Yes.

You can't take the

No. Skip Step 4; go to Step 5.

credit. Enter “No” on the dotted line next to line 27.

You 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.

If the child didn't live with you for more than half of 2022 because of a temporary absence, birth, death, or kidnapping, see Exception to time lived with you, later.

If the child meets the conditions to be a qualifying child of any other person (other than your spouse, if filing a joint return) for 2022, 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?

Yes. Continue

No. Skip questions 2

through 6; go to Step 4.

2. Are you filing a joint return for 2022?

Yes. Skip questions 3

No. Continue

through 6 and 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?

Yes.

You can’t take the credit.

2. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2022? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1957, and before January 2, 1998.) If your spouse died in 2022 or if you are preparing a return for someone who died in 2022, see Pub. 596 before you answer.

Yes. Continue

3. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2022? Members of the military stationed outside the United States, see Members of the military, later, before you answer.

Yes. Continue

No. Continue

No.

You can’t take the credit.

No.

You can't take the credit. Enter “No” on the dotted line next to line 27.

-39-

Need more information or forms? Visit IRS.gov.

4. Are you filing a joint return for 2022?

䊲

STOP

䊲

STOP

TIP

CAUTION

䊲

STOP

Yes. Skip questions 5

No. Continue

and 6; go to Step 5.

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 1i of Form 1040 or 1040-SR. See Combat pay,

nontaxable, later ...................

5. Could you be a qualifying child of another person for 2022? (Check “No” if the other person isn't required to file, and isn't filing, a 2022 tax return or is filing a 2022 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

Yes.

No. Continue

You can't take the credit. Enter “No” on the dotted line next to line 27.

6. Can you be claimed as a dependent on someone else's 2022 tax return? (If the person who could claim you on their 2022 tax return is not required to file, and isn't filing a 2022 tax return or is filing a 2022 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)

Yes.

No. Go to Step 5.

You can't take the credit.

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?

Yes. See Clergy or Church employees,

No. Complete the following worksheet.

whichever applies.

Enter the amount from Form 1040 or 1040-SR,

line 1z .........................

Enter the Medicaid waiver payment amounts excluded from income on Schedule 1 (Form 1040), line 8s, unless you choose to include these amounts in earned income, in which case enter -0-. See the

instructions for Schedule 1, line 8s. ........

Electing 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.

Add lines 3 and 4.

This is your earned income ............

2. Were you self-employed at any time in 2022, 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?

Yes. Skip question 3

No. Continue

and Step 6; go to Worksheet B.

3. If you have:

3 or more qualifying children who have valid SSNs, is

•

your earned income less than $53,057 ($59,187 if married filing jointly)? 2 qualifying children who have valid SSNs, is your

•

earned income less than $49,399 ($55,529 if married filing jointly)? 1 qualifying child who has a valid SSN, is your earned

•

income less than $43,492 ($49,622 if married filing jointly)? No qualifying children who have valid SSNs, is your

•

earned income less than $16,480 ($22,610 if married filing jointly)?

Yes. Go to Step 6.

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?

Yes. See Credit figured

No. Go to Worksheet A.

by the IRS, later.

If you and your spouse both received Medicaid waiver payments during the year, you and your spouse can make different choices about including the full amount of your payments in earned income. Enter only the amount of Medicaid waiver payments that you or your spouse, if filing a joint return, do not want to include in earned income. To include all nontaxable Medicaid waiver payment amounts in earned income, enter -0-.

Subtract line 2 from line 1 .............3.

Need more information or forms? Visit IRS.gov.

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 1a, was also reported on Schedule SE, Part I, line 5a. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1a, 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 1a). 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

-40-

amount that was also reported on Form 1040 or 1040-SR,

CAUTION

line 1z, do the following.

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

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

3. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1z. 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 1z).

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.

If you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on line 1i.

Credit figured by the IRS. To have the IRS figure your EIC:

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

2. Be sure you enter the nontaxable combat pay you elect to include in earned income by entering that amount on line 1i. 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 2022 if the child was born or died in 2022 and your home was this child's home for more than half the time the child was alive in 2022 or if you adopted the child in 2022, the child was lawfully placed with you for legal adoption by you in 2022, or the child was an eligible foster child placed with you during 2022 and your main home was the child's main home for more than half the time since the child was adopted or placed with you in 2022.

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 al-

•

lowed 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 2022 is a qualifying child only if (a) you can claim the child as your dependent, or (b) you could have claimed the child 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 27.

Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2022, 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.

Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier, applies.

1. Child tax credit, credit for other dependents, and addi-

tional 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).

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

III).

5. Earned income credit (line 27).

-41-

Need more information or forms? Visit IRS.gov.

No other person can take any of the five tax benefits just listed

TIP

based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. For purposes of these rules, the term “parent”means a biological or adoptive parent of an individual. It doesn't include a stepparent or foster parent unless that person has adopted the individual.

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 pa-

•

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 2022.

If a parent can claim the child as a qualifying child but no

•

If, 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.

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

For more details and examples, see Pub. 596.

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 2022 return (including extensions), you can't claim the EIC on your original or an amended 2022 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 2022 return.

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.

Need more information or forms? Visit IRS.gov.

-42-

AWorksheet —2022 EIC—Line 27

1040

1040-SR

Yes. Skip line 5; enter the amount from line 2 on line 6.

STOP

Keep for Your Records

Before you begin:

Enter your earned income from Step 5.

Enter the amount from Form 1040 or 1040-SR, line 11.

Are the amounts on lines 3 and 1 the same?

No. Go to line 5.

If you have:

Yes. Leave line 5 blank; enter the amount from line 2 on line 6.

No. Look up the amount on line 3 in the EIC Table to nd the

credit. Be sure you use the correct column for your ling status and the number of qualifying children you have who have a valid SSN. Enter the credit here.

Enter this amount on Form 1040 or 1040-SR, line 27.

Part 3

Part 1

Part 2

All Filers Using Worksheet A

Filers Who Answered “No” on Line 4

Your Earned Income Credit

● No qualifying children who have a valid SSN, is the amount on

line 3 less than $9,200 ($15,300 if married ling jointly)?

● 1 or more qualifying children who have a valid SSN, is the amount

on line 3 less than $20,150 ($26,300 if married ling jointly)?

Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.

6. This is your earned income credit.

Reminder—

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 le, earlier, to ﬁnd out if you must ﬁle Form 8862 to take the credit for 2022.

EIC

1040 or 1040-SR

CAUTION

Be sure you are using the correct worksheet. Use this worksheet only if you answered “No” to Step 5, question 2. Otherwise, use Worksheet B.

Look up the amount on line 1 above in the EIC Table (right after Worksheet B) to nd the credit. Be sure you use the correct column for your ling status and the number of qualifying children you have who have a valid SSN as dened earlier. Enter the credit here.

If line 2 is zero, You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.

-43-

Need more information or forms? Visit IRS.gov.

Worksheet —2022 EIC—Line 27

STOP

Keep for Your Records

Use this worksheet if you answered “Yes” to Step 5, question 2.

Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.

1a.

Enter the amount from Schedule SE, Part I, line 3.

Subtract line 1d from line 1c.

Don’t include on these lines any statutory employee income, any net prot from services performed as a notary public, any amount exempt from self-employment tax as the result of the ling and approval of Form 4029 or Form 4361, or any other amounts exempt from self-employment tax.

Yes. If you want the IRS to gure your credit, see Credit gured by the IRS, earlier. If you want to gure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.

Part 3

Part 1

Part 2

Self-Employed, Members of the Clergy, and People With Church Employee Income Filing Schedule SE

Self-Employed NOT Required To File Schedule SE

Statutory Employees Filing Schedule C

If you are married ling a joint return, include your spouse’s amounts, if any, with yours to gure the amounts to enter in Parts 1 through 3.

Enter any amount from Schedule SE, Part I, line 4b and line 5a.

Combine lines 1a and 1b.

Enter the amount from Schedule SE, Part I, line 13.

For example, your net earnings from self-employment were less than $400.

a.2aEnter any net farm prot or (loss) from Schedule F, line 34; and

from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.

b.2bEnter any net prot or (loss) from Schedule C, line 31; and Schedule

K-1 (Form 1065), box 14, code A (other than farming)*.

Combine lines 2a and 2b. 2cc. =

Enter the amount from Schedule C, line 1, that you are ling as a statutory employee.

Part 4

All Filers Using Worksheet B

Note. If line 4b includes income on which you should have paid selfemployment tax but didn’t, we may reduce your credit by the amount of self-employment tax not paid.

4a. Enter your earned income from Step 5.

Combine lines 1e, 2c, 3, and 4a. This is your total earned income.

5. If you have:

No. You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.

* If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I. Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return.

If line 4b is zero or less, You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.

STOP

–

3 or more qualifying children who have valid SSNs, is line 4b less than $53,057 ($59,187 if married ling jointly)?

●

2 qualifying children who have valid SSNs, is line 4b less than $49,399 ($55,529 if married ling jointly)?

●

1 qualifying child who has a valid SSN, is line 4b less than $43,492 ($49,622 if married ling jointly)?

●

No qualifying children who have valid SSNs, is line 4b less than $16,480 ($22,610 if married ling jointly)?

●

Need more information or forms? Visit IRS.gov.

-44-

BWorksheet —2022 EIC—Line 27—Continued

Skip line 10; enter the amount from line 7 on line 11.Yes.

STOP

Keep for Your Records

10.

6Enter your total earned income from Part 4, line 4b.

Look up the amount on line 6 above in the EIC Table to nd the credit. Be sure you use the correct column for your ling status and the number of qualifying children you have who have a valid SSN. Enter the credit here.

Enter the amount from Form 1040 or 1040-SR, line 11.

Are the amounts on lines 8 and 6 the same?

Go to line 10.No.

If you have:

Leave line 10 blank; enter the amount from line 7 on line 11.Yes.

No. Look up the amount on line 8 in the EIC Table to nd the

credit. Be sure you use the correct column for your ling status and the number of qualifying children you have who have a valid SSN. Enter the credit here.

Part 5

Part 7

All Filers Using Worksheet B

Your Earned Income Credit

If line 7 is zero, You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.

No qualifying children who have a valid SSN, is the amount on line 8 less than $9,200 ($15,300 if married ling jointly)?

1 or more qualifying children who have a valid SSN, is the amount on line 8 less than $20,150 ($26,300 if married ling jointly)?

Look at the amounts on lines 10 and 7. Then, enter the smaller amount on line 11.

This is your earned income credit.

Reminder—

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 le, earlier, to ﬁnd out if you must ﬁle Form 8862 to take the credit for 2022.

Part 6

Filers Who Answered “No” on Line 9

CAUTION

11.

●

1040

1040-SR

Enter this amount on Form 1040 or 1040-SR, line 27.

EIC

1040 or 1040-SR

-45-

Need more information or forms? Visit IRS.gov.

2022 Earned Income Credit (EIC) Table

At least

Your credit is—

And your ﬁling status is—

If the amount you are looking up from the worksheet is—

Single, head of household, or qualifying surviving spouse and

the number of children you have is—

2,400 2,450

2,450 2,500

1,091 1,114

But less

than

186 825 970 189 842 990

Caution. This is not a tax table.

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.

If the amount you are looking up from the worksheet is–

At least But less

1 50 2 9 10 11 2 9 10 11

50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79

200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169

400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259

600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349

800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439

1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529

1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619

1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709

1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799

1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889

2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979

2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069

2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159

2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

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.

And your filing status is–

Married filing jointly and you have–

Your credit is– Your credit is–

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.

If the amount you are looking up from the worksheet is–

At least But less

than

2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339

3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429

3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519

3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609

3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699

3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789

4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879

4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969

4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059

4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149

4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239

5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329

5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419

5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509

And your filing status is–

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

Your credit is– Your credit is–

Married filing jointly 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 27.

Need more information or forms? Visit IRS.gov.

(Continued)

- 46 -

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599

5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689

6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779

6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869

6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891 6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914 6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936 6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959

6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981 6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004 6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026 6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049

6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071 6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094 6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116 6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139

7,000 7,050 537 2,389 2,810 3,161 537 2,389 2,810 3,161 7,050 7,100 541 2,406 2,830 3,184 541 2,406 2,830 3,184 7,100 7,150 545 2,423 2,850 3,206 545 2,423 2,850 3,206 7,150 7,200 549 2,440 2,870 3,229 549 2,440 2,870 3,229

7,200 7,250 553 2,457 2,890 3,251 553 2,457 2,890 3,251 7,250 7,300 557 2,474 2,910 3,274 557 2,474 2,910 3,274 7,300 7,350 560 2,491 2,930 3,296 560 2,491 2,930 3,296 7,350 7,400 560 2,508 2,950 3,319 560 2,508 2,950 3,319

7,400 7,450 560 2,525 2,970 3,341 560 2,525 2,970 3,341 7,450 7,500 560 2,542 2,990 3,364 560 2,542 2,990 3,364 7,500 7,550 560 2,559 3,010 3,386 560 2,559 3,010 3,386 7,550 7,600 560 2,576 3,030 3,409 560 2,576 3,030 3,409

7,600 7,650 560 2,593 3,050 3,431 560 2,593 3,050 3,431 7,650 7,700 560 2,610 3,070 3,454 560 2,610 3,070 3,454 7,700 7,750 560 2,627 3,090 3,476 560 2,627 3,090 3,476 7,750 7,800 560 2,644 3,110 3,499 560 2,644 3,110 3,499

7,800 7,850 560 2,661 3,130 3,521 560 2,661 3,130 3,521 7,850 7,900 560 2,678 3,150 3,544 560 2,678 3,150 3,544 7,900 7,950 560 2,695 3,170 3,566 560 2,695 3,170 3,566 7,950 8,000 560 2,712 3,190 3,589 560 2,712 3,190 3,589

8,000 8,050 560 2,729 3,210 3,611 560 2,729 3,210 3,611 8,050 8,100 560 2,746 3,230 3,634 560 2,746 3,230 3,634 8,100 8,150 560 2,763 3,250 3,656 560 2,763 3,250 3,656 8,150 8,200 560 2,780 3,270 3,679 560 2,780 3,270 3,679

8,200 8,250 560 2,797 3,290 3,701 560 2,797 3,290 3,701 8,250 8,300 560 2,814 3,310 3,724 560 2,814 3,310 3,724 8,300 8,350 560 2,831 3,330 3,746 560 2,831 3,330 3,746 8,350 8,400 560 2,848 3,350 3,769 560 2,848 3,350 3,769

8,400 8,450 560 2,865 3,370 3,791 560 2,865 3,370 3,791 8,450 8,500 560 2,882 3,390 3,814 560 2,882 3,390 3,814 8,500 8,550 560 2,899 3,410 3,836 560 2,899 3,410 3,836 8,550 8,600 560 2,916 3,430 3,859 560 2,916 3,430 3,859

8,600 8,650 560 2,933 3,450 3,881 560 2,933 3,450 3,881 8,650 8,700 560 2,950 3,470 3,904 560 2,950 3,470 3,904 8,700 8,750 560 2,967 3,490 3,926 560 2,967 3,490 3,926 8,750 8,800 560 2,984 3,510 3,949 560 2,984 3,510 3,949

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly and you have–

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

8,800 8,850 560 3,001 3,530 3,971 560 3,001 3,530 3,971 8,850 8,900 560 3,018 3,550 3,994 560 3,018 3,550 3,994 8,900 8,950 560 3,035 3,570 4,016 560 3,035 3,570 4,016 8,950 9,000 560 3,052 3,590 4,039 560 3,052 3,590 4,039

9,000 9,050 560 3,069 3,610 4,061 560 3,069 3,610 4,061 9,050 9,100 560 3,086 3,630 4,084 560 3,086 3,630 4,084 9,100 9,150 560 3,103 3,650 4,106 560 3,103 3,650 4,106 9,150 9,200 560 3,120 3,670 4,129 560 3,120 3,670 4,129

9,200 9,250 555 3,137 3,690 4,151 560 3,137 3,690 4,151 9,250 9,300 551 3,154 3,710 4,174 560 3,154 3,710 4,174 9,300 9,350 547 3,171 3,730 4,196 560 3,171 3,730 4,196 9,350 9,400 544 3,188 3,750 4,219 560 3,188 3,750 4,219

9,400 9,450 540 3,205 3,770 4,241 560 3,205 3,770 4,241 9,450 9,500 536 3,222 3,790 4,264 560 3,222 3,790 4,264 9,500 9,550 532 3,239 3,810 4,286 560 3,239 3,810 4,286 9,550 9,600 528 3,256 3,830 4,309 560 3,256 3,830 4,309

9,600 9,650 524 3,273 3,850 4,331 560 3,273 3,850 4,331 9,650 9,700 521 3,290 3,870 4,354 560 3,290 3,870 4,354 9,700 9,750 517 3,307 3,890 4,376 560 3,307 3,890 4,376 9,750 9,800 513 3,324 3,910 4,399 560 3,324 3,910 4,399

9,800 9,850 509 3,341 3,930 4,421 560 3,341 3,930 4,421 9,850 9,900 505 3,358 3,950 4,444 560 3,358 3,950 4,444 9,900 9,950 501 3,375 3,970 4,466 560 3,375 3,970 4,466 9,950 10,000 498 3,392 3,990 4,489 560 3,392 3,990 4,489

10,000 10,050 494 3,409 4,010 4,511 560 3,409 4,010 4,511 10,050 10,100 490 3,426 4,030 4,534 560 3,426 4,030 4,534 10,100 10,150 486 3,443 4,050 4,556 560 3,443 4,050 4,556 10,150 10,200 482 3,460 4,070 4,579 560 3,460 4,070 4,579

10,200 10,250 479 3,477 4,090 4,601 560 3,477 4,090 4,601 10,250 10,300 475 3,494 4,110 4,624 560 3,494 4,110 4,624 10,300 10,350 471 3,511 4,130 4,646 560 3,511 4,130 4,646 10,350 10,400 467 3,528 4,150 4,669 560 3,528 4,150 4,669

10,400 10,450 463 3,545 4,170 4,691 560 3,545 4,170 4,691 10,450 10,500 459 3,562 4,190 4,714 560 3,562 4,190 4,714 10,500 10,550 456 3,579 4,210 4,736 560 3,579 4,210 4,736 10,550 10,600 452 3,596 4,230 4,759 560 3,596 4,230 4,759

10,600 10,650 448 3,613 4,250 4,781 560 3,613 4,250 4,781 10,650 10,700 444 3,630 4,270 4,804 560 3,630 4,270 4,804 10,700 10,750 440 3,647 4,290 4,826 560 3,647 4,290 4,826 10,750 10,800 436 3,664 4,310 4,849 560 3,664 4,310 4,849

10,800 10,850 433 3,681 4,330 4,871 560 3,681 4,330 4,871 10,850 10,900 429 3,698 4,350 4,894 560 3,698 4,350 4,894 10,900 10,950 425 3,715 4,370 4,916 560 3,715 4,370 4,916 10,950 11,000 421 3,733 4,390 4,939 560 3,733 4,390 4,939

11,000 11,050 417 3,733 4,410 4,961 560 3,733 4,410 4,961 11,050 11,100 413 3,733 4,430 4,984 560 3,733 4,430 4,984 11,100 11,150 410 3,733 4,450 5,006 560 3,733 4,450 5,006 11,150 11,200 406 3,733 4,470 5,029 560 3,733 4,470 5,029

11,200 11,250 402 3,733 4,490 5,051 560 3,733 4,490 5,051 11,250 11,300 398 3,733 4,510 5,074 560 3,733 4,510 5,074 11,300 11,350 394 3,733 4,530 5,096 560 3,733 4,530 5,096 11,350 11,400 391 3,733 4,550 5,119 560 3,733 4,550 5,119

11,400 11,450 387 3,733 4,570 5,141 560 3,733 4,570 5,141 11,450 11,500 383 3,733 4,590 5,164 560 3,733 4,590 5,164 11,500 11,550 379 3,733 4,610 5,186 560 3,733 4,610 5,186 11,550 11,600 375 3,733 4,630 5,209 560 3,733 4,630 5,209

11,600 11,650 371 3,733 4,650 5,231 560 3,733 4,650 5,231 11,650 11,700 368 3,733 4,670 5,254 560 3,733 4,670 5,254 11,700 11,750 364 3,733 4,690 5,276 560 3,733 4,690 5,276 11,750 11,800 360 3,733 4,710 5,299 560 3,733 4,710 5,299

11,800 11,850 356 3,733 4,730 5,321 560 3,733 4,730 5,321 11,850 11,900 352 3,733 4,750 5,344 560 3,733 4,750 5,344 11,900 11,950 348 3,733 4,770 5,366 560 3,733 4,770 5,366 11,950 12,000 345 3,733 4,790 5,389 560 3,733 4,790 5,389

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly 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 27.

- 47 -

Need more information or forms? Visit IRS.gov.

(Continued)

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

12,000 12,050 341 3,733 4,810 5,411 560 3,733 4,810 5,411 12,050 12,100 337 3,733 4,830 5,434 560 3,733 4,830 5,434 12,100 12,150 333 3,733 4,850 5,456 560 3,733 4,850 5,456 12,150 12,200 329 3,733 4,870 5,479 560 3,733 4,870 5,479

12,200 12,250 326 3,733 4,890 5,501 560 3,733 4,890 5,501 12,250 12,300 322 3,733 4,910 5,524 560 3,733 4,910 5,524 12,300 12,350 318 3,733 4,930 5,546 560 3,733 4,930 5,546 12,350 12,400 314 3,733 4,950 5,569 560 3,733 4,950 5,569

12,400 12,450 310 3,733 4,970 5,591 560 3,733 4,970 5,591 12,450 12,500 306 3,733 4,990 5,614 560 3,733 4,990 5,614 12,500 12,550 303 3,733 5,010 5,636 560 3,733 5,010 5,636 12,550 12,600 299 3,733 5,030 5,659 560 3,733 5,030 5,659

12,600 12,650 295 3,733 5,050 5,681 560 3,733 5,050 5,681 12,650 12,700 291 3,733 5,070 5,704 560 3,733 5,070 5,704 12,700 12,750 287 3,733 5,090 5,726 560 3,733 5,090 5,726 12,750 12,800 283 3,733 5,110 5,749 560 3,733 5,110 5,749

12,800 12,850 280 3,733 5,130 5,771 560 3,733 5,130 5,771 12,850 12,900 276 3,733 5,150 5,794 560 3,733 5,150 5,794 12,900 12,950 272 3,733 5,170 5,816 560 3,733 5,170 5,816 12,950 13,000 268 3,733 5,190 5,839 560 3,733 5,190 5,839

13,000 13,050 264 3,733 5,210 5,861 560 3,733 5,210 5,861 13,050 13,100 260 3,733 5,230 5,884 560 3,733 5,230 5,884 13,100 13,150 257 3,733 5,250 5,906 560 3,733 5,250 5,906 13,150 13,200 253 3,733 5,270 5,929 560 3,733 5,270 5,929

13,200 13,250 249 3,733 5,290 5,951 560 3,733 5,290 5,951 13,250 13,300 245 3,733 5,310 5,974 560 3,733 5,310 5,974 13,300 13,350 241 3,733 5,330 5,996 560 3,733 5,330 5,996 13,350 13,400 238 3,733 5,350 6,019 560 3,733 5,350 6,019

13,400 13,450 234 3,733 5,370 6,041 560 3,733 5,370 6,041 13,450 13,500 230 3,733 5,390 6,064 560 3,733 5,390 6,064 13,500 13,550 226 3,733 5,410 6,086 560 3,733 5,410 6,086 13,550 13,600 222 3,733 5,430 6,109 560 3,733 5,430 6,109

13,600 13,650 218 3,733 5,450 6,131 560 3,733 5,450 6,131 13,650 13,700 215 3,733 5,470 6,154 560 3,733 5,470 6,154 13,700 13,750 211 3,733 5,490 6,176 560 3,733 5,490 6,176 13,750 13,800 207 3,733 5,510 6,199 560 3,733 5,510 6,199

13,800 13,850 203 3,733 5,530 6,221 560 3,733 5,530 6,221 13,850 13,900 199 3,733 5,550 6,244 560 3,733 5,550 6,244 13,900 13,950 195 3,733 5,570 6,266 560 3,733 5,570 6,266 13,950 14,000 192 3,733 5,590 6,289 560 3,733 5,590 6,289

14,000 14,050 188 3,733 5,610 6,311 560 3,733 5,610 6,311 14,050 14,100 184 3,733 5,630 6,334 560 3,733 5,630 6,334 14,100 14,150 180 3,733 5,650 6,356 560 3,733 5,650 6,356 14,150 14,200 176 3,733 5,670 6,379 560 3,733 5,670 6,379

14,200 14,250 173 3,733 5,690 6,401 560 3,733 5,690 6,401 14,250 14,300 169 3,733 5,710 6,424 560 3,733 5,710 6,424 14,300 14,350 165 3,733 5,730 6,446 560 3,733 5,730 6,446 14,350 14,400 161 3,733 5,750 6,469 560 3,733 5,750 6,469

14,400 14,450 157 3,733 5,770 6,491 560 3,733 5,770 6,491 14,450 14,500 153 3,733 5,790 6,514 560 3,733 5,790 6,514 14,500 14,550 150 3,733 5,810 6,536 560 3,733 5,810 6,536 14,550 14,600 146 3,733 5,830 6,559 560 3,733 5,830 6,559

14,600 14,650 142 3,733 5,850 6,581 560 3,733 5,850 6,581 14,650 14,700 138 3,733 5,870 6,604 560 3,733 5,870 6,604 14,700 14,750 134 3,733 5,890 6,626 560 3,733 5,890 6,626 14,750 14,800 130 3,733 5,910 6,649 560 3,733 5,910 6,649

14,800 14,850 127 3,733 5,930 6,671 560 3,733 5,930 6,671 14,850 14,900 123 3,733 5,950 6,694 560 3,733 5,950 6,694 14,900 14,950 119 3,733 5,970 6,716 560 3,733 5,970 6,716 14,950 15,000 115 3,733 5,990 6,739 560 3,733 5,990 6,739

15,000 15,050 111 3,733 6,010 6,761 560 3,733 6,010 6,761 15,050 15,100 107 3,733 6,030 6,784 560 3,733 6,030 6,784 15,100 15,150 104 3,733 6,050 6,806 560 3,733 6,050 6,806 15,150 15,200 100 3,733 6,070 6,829 560 3,733 6,070 6,829

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly and you have–

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

15,200 15,250 96 3,733 6,090 6,851 560 3,733 6,090 6,851 15,250 15,300 92 3,733 6,110 6,874 560 3,733 6,110 6,874 15,300 15,350 88 3,733 6,130 6,896 557 3,733 6,130 6,896 15,350 15,400 85 3,733 6,150 6,919 553 3,733 6,150 6,919

15,400 15,450 81 3,733 6,164 6,935 550 3,733 6,164 6,935 15,450 15,500 77 3,733 6,164 6,935 546 3,733 6,164 6,935 15,500 15,550 73 3,733 6,164 6,935 542 3,733 6,164 6,935 15,550 15,600 69 3,733 6,164 6,935 538 3,733 6,164 6,935

15,600 15,650 65 3,733 6,164 6,935 534 3,733 6,164 6,935 15,650 15,700 62 3,733 6,164 6,935 531 3,733 6,164 6,935 15,700 15,750 58 3,733 6,164 6,935 527 3,733 6,164 6,935 15,750 15,800 54 3,733 6,164 6,935 523 3,733 6,164 6,935

15,800 15,850 50 3,733 6,164 6,935 519 3,733 6,164 6,935 15,850 15,900 46 3,733 6,164 6,935 515 3,733 6,164 6,935 15,900 15,950 42 3,733 6,164 6,935 511 3,733 6,164 6,935 15,950 16,000 39 3,733 6,164 6,935 508 3,733 6,164 6,935

16,000 16,050 35 3,733 6,164 6,935 504 3,733 6,164 6,935 16,050 16,100 31 3,733 6,164 6,935 500 3,733 6,164 6,935 16,100 16,150 27 3,733 6,164 6,935 496 3,733 6,164 6,935 16,150 16,200 23 3,733 6,164 6,935 492 3,733 6,164 6,935

16,200 16,250 20 3,733 6,164 6,935 488 3,733 6,164 6,935 16,250 16,300 16 3,733 6,164 6,935 485 3,733 6,164 6,935 16,300 16,350 12 3,733 6,164 6,935 481 3,733 6,164 6,935 16,350 16,400 8 3,733 6,164 6,935 477 3,733 6,164 6,935

16,400 16,450 4 3,733 6,164 6,935 473 3,733 6,164 6,935 16,450 16,500 * 3,733 6,164 6,935 469 3,733 6,164 6,935 16,500 16,550 0 3,733 6,164 6,935 466 3,733 6,164 6,935 16,550 16,600 0 3,733 6,164 6,935 462 3,733 6,164 6,935

16,600 16,650 0 3,733 6,164 6,935 458 3,733 6,164 6,935 16,650 16,700 0 3,733 6,164 6,935 454 3,733 6,164 6,935 16,700 16,750 0 3,733 6,164 6,935 450 3,733 6,164 6,935 16,750 16,800 0 3,733 6,164 6,935 446 3,733 6,164 6,935

16,800 16,850 0 3,733 6,164 6,935 443 3,733 6,164 6,935 16,850 16,900 0 3,733 6,164 6,935 439 3,733 6,164 6,935 16,900 16,950 0 3,733 6,164 6,935 435 3,733 6,164 6,935 16,950 17,000 0 3,733 6,164 6,935 431 3,733 6,164 6,935

17,000 17,050 0 3,733 6,164 6,935 427 3,733 6,164 6,935 17,050 17,100 0 3,733 6,164 6,935 423 3,733 6,164 6,935 17,100 17,150 0 3,733 6,164 6,935 420 3,733 6,164 6,935 17,150 17,200 0 3,733 6,164 6,935 416 3,733 6,164 6,935

17,200 17,250 0 3,733 6,164 6,935 412 3,733 6,164 6,935 17,250 17,300 0 3,733 6,164 6,935 408 3,733 6,164 6,935 17,300 17,350 0 3,733 6,164 6,935 404 3,733 6,164 6,935 17,350 17,400 0 3,733 6,164 6,935 400 3,733 6,164 6,935

17,400 17,450 0 3,733 6,164 6,935 397 3,733 6,164 6,935 17,450 17,500 0 3,733 6,164 6,935 393 3,733 6,164 6,935 17,500 17,550 0 3,733 6,164 6,935 389 3,733 6,164 6,935 17,550 17,600 0 3,733 6,164 6,935 385 3,733 6,164 6,935

17,600 17,650 0 3,733 6,164 6,935 381 3,733 6,164 6,935 17,650 17,700 0 3,733 6,164 6,935 378 3,733 6,164 6,935 17,700 17,750 0 3,733 6,164 6,935 374 3,733 6,164 6,935 17,750 17,800 0 3,733 6,164 6,935 370 3,733 6,164 6,935

17,800 17,850 0 3,733 6,164 6,935 366 3,733 6,164 6,935 17,850 17,900 0 3,733 6,164 6,935 362 3,733 6,164 6,935 17,900 17,950 0 3,733 6,164 6,935 358 3,733 6,164 6,935 17,950 18,000 0 3,733 6,164 6,935 355 3,733 6,164 6,935

18,000 18,050 0 3,733 6,164 6,935 351 3,733 6,164 6,935 18,050 18,100 0 3,733 6,164 6,935 347 3,733 6,164 6,935 18,100 18,150 0 3,733 6,164 6,935 343 3,733 6,164 6,935 18,150 18,200 0 3,733 6,164 6,935 339 3,733 6,164 6,935

18,200 18,250 0 3,733 6,164 6,935 335 3,733 6,164 6,935 18,250 18,300 0 3,733 6,164 6,935 332 3,733 6,164 6,935 18,300 18,350 0 3,733 6,164 6,935 328 3,733 6,164 6,935 18,350 18,400 0 3,733 6,164 6,935 324 3,733 6,164 6,935

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly 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 27.

If the amount you are looking up from the worksheet is at least $16,450 but less than $16,480, and you have no qualifying children who have valid SSNs, your credit is $1

If the amount you are looking up from the worksheet is $16,480 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.

(Continued)

Need more information or forms? Visit IRS.gov.

- 48 -

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

18,400 18,450 0 3,733 6,164 6,935 320 3,733 6,164 6,935 18,450 18,500 0 3,733 6,164 6,935 316 3,733 6,164 6,935 18,500 18,550 0 3,733 6,164 6,935 313 3,733 6,164 6,935 18,550 18,600 0 3,733 6,164 6,935 309 3,733 6,164 6,935

18,600 18,650 0 3,733 6,164 6,935 305 3,733 6,164 6,935 18,650 18,700 0 3,733 6,164 6,935 301 3,733 6,164 6,935 18,700 18,750 0 3,733 6,164 6,935 297 3,733 6,164 6,935 18,750 18,800 0 3,733 6,164 6,935 293 3,733 6,164 6,935

18,800 18,850 0 3,733 6,164 6,935 290 3,733 6,164 6,935 18,850 18,900 0 3,733 6,164 6,935 286 3,733 6,164 6,935 18,900 18,950 0 3,733 6,164 6,935 282 3,733 6,164 6,935 18,950 19,000 0 3,733 6,164 6,935 278 3,733 6,164 6,935

19,000 19,050 0 3,733 6,164 6,935 274 3,733 6,164 6,935 19,050 19,100 0 3,733 6,164 6,935 270 3,733 6,164 6,935 19,100 19,150 0 3,733 6,164 6,935 267 3,733 6,164 6,935 19,150 19,200 0 3,733 6,164 6,935 263 3,733 6,164 6,935

19,200 19,250 0 3,733 6,164 6,935 259 3,733 6,164 6,935 19,250 19,300 0 3,733 6,164 6,935 255 3,733 6,164 6,935 19,300 19,350 0 3,733 6,164 6,935 251 3,733 6,164 6,935 19,350 19,400 0 3,733 6,164 6,935 247 3,733 6,164 6,935

19,400 19,450 0 3,733 6,164 6,935 244 3,733 6,164 6,935 19,450 19,500 0 3,733 6,164 6,935 240 3,733 6,164 6,935 19,500 19,550 0 3,733 6,164 6,935 236 3,733 6,164 6,935 19,550 19,600 0 3,733 6,164 6,935 232 3,733 6,164 6,935

19,600 19,650 0 3,733 6,164 6,935 228 3,733 6,164 6,935 19,650 19,700 0 3,733 6,164 6,935 225 3,733 6,164 6,935 19,700 19,750 0 3,733 6,164 6,935 221 3,733 6,164 6,935 19,750 19,800 0 3,733 6,164 6,935 217 3,733 6,164 6,935

19,800 19,850 0 3,733 6,164 6,935 213 3,733 6,164 6,935 19,850 19,900 0 3,733 6,164 6,935 209 3,733 6,164 6,935 19,900 19,950 0 3,733 6,164 6,935 205 3,733 6,164 6,935 19,950 20,000 0 3,733 6,164 6,935 202 3,733 6,164 6,935

20,000 20,050 0 3,733 6,164 6,935 198 3,733 6,164 6,935 20,050 20,100 0 3,733 6,164 6,935 194 3,733 6,164 6,935 20,100 20,150 0 3,733 6,164 6,935 190 3,733 6,164 6,935 20,150 20,200 0 3,726 6,155 6,925 186 3,733 6,164 6,935

20,200 20,250 0 3,718 6,144 6,914 182 3,733 6,164 6,935 20,250 20,300 0 3,710 6,133 6,904 179 3,733 6,164 6,935 20,300 20,350 0 3,702 6,123 6,893 175 3,733 6,164 6,935 20,350 20,400 0 3,694 6,112 6,883 171 3,733 6,164 6,935

20,400 20,450 0 3,686 6,102 6,872 167 3,733 6,164 6,935 20,450 20,500 0 3,678 6,091 6,862 163 3,733 6,164 6,935 20,500 20,550 0 3,670 6,081 6,851 160 3,733 6,164 6,935 20,550 20,600 0 3,662 6,070 6,841 156 3,733 6,164 6,935

20,600 20,650 0 3,654 6,060 6,830 152 3,733 6,164 6,935 20,650 20,700 0 3,646 6,049 6,820 148 3,733 6,164 6,935 20,700 20,750 0 3,638 6,039 6,809 144 3,733 6,164 6,935 20,750 20,800 0 3,630 6,028 6,799 140 3,733 6,164 6,935

20,800 20,850 0 3,622 6,018 6,788 137 3,733 6,164 6,935 20,850 20,900 0 3,614 6,007 6,778 133 3,733 6,164 6,935 20,900 20,950 0 3,606 5,997 6,767 129 3,733 6,164 6,935 20,950 21,000 0 3,598 5,986 6,757 125 3,733 6,164 6,935

21,000 21,050 0 3,590 5,976 6,746 121 3,733 6,164 6,935 21,050 21,100 0 3,582 5,965 6,735 117 3,733 6,164 6,935 21,100 21,150 0 3,574 5,954 6,725 114 3,733 6,164 6,935 21,150 21,200 0 3,566 5,944 6,714 110 3,733 6,164 6,935

21,200 21,250 0 3,558 5,933 6,704 106 3,733 6,164 6,935 21,250 21,300 0 3,550 5,923 6,693 102 3,733 6,164 6,935 21,300 21,350 0 3,542 5,912 6,683 98 3,733 6,164 6,935 21,350 21,400 0 3,534 5,902 6,672 94 3,733 6,164 6,935

21,400 21,450 0 3,526 5,891 6,662 91 3,733 6,164 6,935 21,450 21,500 0 3,518 5,881 6,651 87 3,733 6,164 6,935 21,500 21,550 0 3,510 5,870 6,641 83 3,733 6,164 6,935 21,550 21,600 0 3,502 5,860 6,630 79 3,733 6,164 6,935

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly and you have–

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

21,600 21,650 0 3,494 5,849 6,620 75 3,733 6,164 6,935 21,650 21,700 0 3,486 5,839 6,609 72 3,733 6,164 6,935 21,700 21,750 0 3,478 5,828 6,599 68 3,733 6,164 6,935 21,750 21,800 0 3,470 5,818 6,588 64 3,733 6,164 6,935

21,800 21,850 0 3,462 5,807 6,578 60 3,733 6,164 6,935 21,850 21,900 0 3,454 5,797 6,567 56 3,733 6,164 6,935 21,900 21,950 0 3,446 5,786 6,556 52 3,733 6,164 6,935 21,950 22,000 0 3,438 5,775 6,546 49 3,733 6,164 6,935

22,000 22,050 0 3,430 5,765 6,535 45 3,733 6,164 6,935 22,050 22,100 0 3,422 5,754 6,525 41 3,733 6,164 6,935 22,100 22,150 0 3,414 5,744 6,514 37 3,733 6,164 6,935 22,150 22,200 0 3,406 5,733 6,504 33 3,733 6,164 6,935

22,200 22,250 0 3,398 5,723 6,493 29 3,733 6,164 6,935 22,250 22,300 0 3,390 5,712 6,483 26 3,733 6,164 6,935 22,300 22,350 0 3,382 5,702 6,472 22 3,733 6,164 6,935 22,350 22,400 0 3,374 5,691 6,462 18 3,733 6,164 6,935

22,400 22,450 0 3,366 5,681 6,451 14 3,733 6,164 6,935 22,450 22,500 0 3,358 5,670 6,441 10 3,733 6,164 6,935 22,500 22,550 0 3,350 5,660 6,430 7 3,733 6,164 6,935 22,550 22,600 0 3,342 5,649 6,420 3 3,733 6,164 6,935

22,600 22,650 0 3,334 5,639 6,409 * 3,733 6,164 6,935 22,650 22,700 0 3,327 5,628 6,399 0 3,733 6,164 6,935 22,700 22,750 0 3,319 5,617 6,388 0 3,733 6,164 6,935 22,750 22,800 0 3,311 5,607 6,377 0 3,733 6,164 6,935

22,800 22,850 0 3,303 5,596 6,367 0 3,733 6,164 6,935 22,850 22,900 0 3,295 5,586 6,356 0 3,733 6,164 6,935 22,900 22,950 0 3,287 5,575 6,346 0 3,733 6,164 6,935 22,950 23,000 0 3,279 5,565 6,335 0 3,733 6,164 6,935

23,000 23,050 0 3,271 5,554 6,325 0 3,733 6,164 6,935 23,050 23,100 0 3,263 5,544 6,314 0 3,733 6,164 6,935 23,100 23,150 0 3,255 5,533 6,304 0 3,733 6,164 6,935 23,150 23,200 0 3,247 5,523 6,293 0 3,733 6,164 6,935

23,200 23,250 0 3,239 5,512 6,283 0 3,733 6,164 6,935 23,250 23,300 0 3,231 5,502 6,272 0 3,733 6,164 6,935 23,300 23,350 0 3,223 5,491 6,262 0 3,733 6,164 6,935 23,350 23,400 0 3,215 5,481 6,251 0 3,733 6,164 6,935

23,400 23,450 0 3,207 5,470 6,241 0 3,733 6,164 6,935 23,450 23,500 0 3,199 5,460 6,230 0 3,733 6,164 6,935 23,500 23,550 0 3,191 5,449 6,220 0 3,733 6,164 6,935 23,550 23,600 0 3,183 5,438 6,209 0 3,733 6,164 6,935

23,600 23,650 0 3,175 5,428 6,198 0 3,733 6,164 6,935 23,650 23,700 0 3,167 5,417 6,188 0 3,733 6,164 6,935 23,700 23,750 0 3,159 5,407 6,177 0 3,733 6,164 6,935 23,750 23,800 0 3,151 5,396 6,167 0 3,733 6,164 6,935

23,800 23,850 0 3,143 5,386 6,156 0 3,733 6,164 6,935 23,850 23,900 0 3,135 5,375 6,146 0 3,733 6,164 6,935 23,900 23,950 0 3,127 5,365 6,135 0 3,733 6,164 6,935 23,950 24,000 0 3,119 5,354 6,125 0 3,733 6,164 6,935

24,000 24,050 0 3,111 5,344 6,114 0 3,733 6,164 6,935 24,050 24,100 0 3,103 5,333 6,104 0 3,733 6,164 6,935 24,100 24,150 0 3,095 5,323 6,093 0 3,733 6,164 6,935 24,150 24,200 0 3,087 5,312 6,083 0 3,733 6,164 6,935

24,200 24,250 0 3,079 5,302 6,072 0 3,733 6,164 6,935 24,250 24,300 0 3,071 5,291 6,062 0 3,733 6,164 6,935 24,300 24,350 0 3,063 5,281 6,051 0 3,733 6,164 6,935 24,350 24,400 0 3,055 5,270 6,041 0 3,733 6,164 6,935

24,400 24,450 0 3,047 5,259 6,030 0 3,733 6,164 6,935 24,450 24,500 0 3,039 5,249 6,019 0 3,733 6,164 6,935 24,500 24,550 0 3,031 5,238 6,009 0 3,733 6,164 6,935 24,550 24,600 0 3,023 5,228 5,998 0 3,733 6,164 6,935

24,600 24,650 0 3,015 5,217 5,988 0 3,733 6,164 6,935 24,650 24,700 0 3,007 5,207 5,977 0 3,733 6,164 6,935 24,700 24,750 0 2,999 5,196 5,967 0 3,733 6,164 6,935 24,750 24,800 0 2,991 5,186 5,956 0 3,733 6,164 6,935

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly 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 27.

If the amount you are looking up from the worksheet is at least $22,600 but less than $22,610, and you have no qualifying children who have valid SSNs, your credit is $0.

If the amount you are looking up from the worksheet is $22,610 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.

(Continued)

- 49 -

Need more information or forms? Visit IRS.gov.

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

24,800 24,850 0 2,983 5,175 5,946 0 3,733 6,164 6,935 24,850 24,900 0 2,975 5,165 5,935 0 3,733 6,164 6,935 24,900 24,950 0 2,967 5,154 5,925 0 3,733 6,164 6,935 24,950 25,000 0 2,959 5,144 5,914 0 3,733 6,164 6,935

25,000 25,050 0 2,951 5,133 5,904 0 3,733 6,164 6,935 25,050 25,100 0 2,943 5,123 5,893 0 3,733 6,164 6,935 25,100 25,150 0 2,935 5,112 5,883 0 3,733 6,164 6,935 25,150 25,200 0 2,927 5,102 5,872 0 3,733 6,164 6,935

25,200 25,250 0 2,919 5,091 5,861 0 3,733 6,164 6,935 25,250 25,300 0 2,911 5,080 5,851 0 3,733 6,164 6,935 25,300 25,350 0 2,903 5,070 5,840 0 3,733 6,164 6,935 25,350 25,400 0 2,895 5,059 5,830 0 3,733 6,164 6,935

25,400 25,450 0 2,887 5,049 5,819 0 3,733 6,164 6,935 25,450 25,500 0 2,879 5,038 5,809 0 3,733 6,164 6,935 25,500 25,550 0 2,871 5,028 5,798 0 3,733 6,164 6,935 25,550 25,600 0 2,863 5,017 5,788 0 3,733 6,164 6,935

25,600 25,650 0 2,855 5,007 5,777 0 3,733 6,164 6,935 25,650 25,700 0 2,847 4,996 5,767 0 3,733 6,164 6,935 25,700 25,750 0 2,839 4,986 5,756 0 3,733 6,164 6,935 25,750 25,800 0 2,831 4,975 5,746 0 3,733 6,164 6,935

25,800 25,850 0 2,823 4,965 5,735 0 3,733 6,164 6,935 25,850 25,900 0 2,815 4,954 5,725 0 3,733 6,164 6,935 25,900 25,950 0 2,807 4,944 5,714 0 3,733 6,164 6,935 25,950 26,000 0 2,799 4,933 5,704 0 3,733 6,164 6,935

26,000 26,050 0 2,791 4,923 5,693 0 3,733 6,164 6,935 26,050 26,100 0 2,783 4,912 5,682 0 3,733 6,164 6,935 26,100 26,150 0 2,775 4,901 5,672 0 3,733 6,164 6,935 26,150 26,200 0 2,767 4,891 5,661 0 3,733 6,164 6,935

26,200 26,250 0 2,759 4,880 5,651 0 3,733 6,164 6,935 26,250 26,300 0 2,751 4,870 5,640 0 3,733 6,164 6,935 26,300 26,350 0 2,743 4,859 5,630 0 3,723 6,150 6,921 26,350 26,400 0 2,735 4,849 5,619 0 3,715 6,140 6,910

26,400 26,450 0 2,727 4,838 5,609 0 3,707 6,129 6,900 26,450 26,500 0 2,719 4,828 5,598 0 3,699 6,119 6,889 26,500 26,550 0 2,711 4,817 5,588 0 3,691 6,108 6,879 26,550 26,600 0 2,703 4,807 5,577 0 3,683 6,098 6,868

26,600 26,650 0 2,695 4,796 5,567 0 3,675 6,087 6,858 26,650 26,700 0 2,687 4,786 5,556 0 3,667 6,077 6,847 26,700 26,750 0 2,679 4,775 5,546 0 3,659 6,066 6,837 26,750 26,800 0 2,671 4,765 5,535 0 3,651 6,056 6,826

26,800 26,850 0 2,663 4,754 5,525 0 3,643 6,045 6,816 26,850 26,900 0 2,655 4,744 5,514 0 3,635 6,034 6,805 26,900 26,950 0 2,647 4,733 5,503 0 3,627 6,024 6,794 26,950 27,000 0 2,639 4,722 5,493 0 3,619 6,013 6,784

27,000 27,050 0 2,631 4,712 5,482 0 3,611 6,003 6,773 27,050 27,100 0 2,623 4,701 5,472 0 3,603 5,992 6,763 27,100 27,150 0 2,615 4,691 5,461 0 3,595 5,982 6,752 27,150 27,200 0 2,607 4,680 5,451 0 3,587 5,971 6,742

27,200 27,250 0 2,599 4,670 5,440 0 3,579 5,961 6,731 27,250 27,300 0 2,591 4,659 5,430 0 3,571 5,950 6,721 27,300 27,350 0 2,583 4,649 5,419 0 3,563 5,940 6,710 27,350 27,400 0 2,575 4,638 5,409 0 3,555 5,929 6,700

27,400 27,450 0 2,567 4,628 5,398 0 3,547 5,919 6,689 27,450 27,500 0 2,559 4,617 5,388 0 3,539 5,908 6,679 27,500 27,550 0 2,551 4,607 5,377 0 3,531 5,898 6,668 27,550 27,600 0 2,543 4,596 5,367 0 3,523 5,887 6,658

27,600 27,650 0 2,535 4,586 5,356 0 3,515 5,877 6,647 27,650 27,700 0 2,528 4,575 5,346 0 3,507 5,866 6,637 27,700 27,750 0 2,520 4,564 5,335 0 3,499 5,855 6,626 27,750 27,800 0 2,512 4,554 5,324 0 3,491 5,845 6,615

27,800 27,850 0 2,504 4,543 5,314 0 3,483 5,834 6,605 27,850 27,900 0 2,496 4,533 5,303 0 3,475 5,824 6,594 27,900 27,950 0 2,488 4,522 5,293 0 3,467 5,813 6,584 27,950 28,000 0 2,480 4,512 5,282 0 3,459 5,803 6,573

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly and you have–

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

28,000 28,050 0 2,472 4,501 5,272 0 3,451 5,792 6,563 28,050 28,100 0 2,464 4,491 5,261 0 3,443 5,782 6,552 28,100 28,150 0 2,456 4,480 5,251 0 3,435 5,771 6,542 28,150 28,200 0 2,448 4,470 5,240 0 3,427 5,761 6,531

28,200 28,250 0 2,440 4,459 5,230 0 3,419 5,750 6,521 28,250 28,300 0 2,432 4,449 5,219 0 3,411 5,740 6,510 28,300 28,350 0 2,424 4,438 5,209 0 3,403 5,729 6,500 28,350 28,400 0 2,416 4,428 5,198 0 3,395 5,719 6,489

28,400 28,450 0 2,408 4,417 5,188 0 3,387 5,708 6,479 28,450 28,500 0 2,400 4,407 5,177 0 3,379 5,698 6,468 28,500 28,550 0 2,392 4,396 5,167 0 3,371 5,687 6,457 28,550 28,600 0 2,384 4,385 5,156 0 3,363 5,676 6,447

28,600 28,650 0 2,376 4,375 5,145 0 3,355 5,666 6,436 28,650 28,700 0 2,368 4,364 5,135 0 3,347 5,655 6,426 28,700 28,750 0 2,360 4,354 5,124 0 3,339 5,645 6,415 28,750 28,800 0 2,352 4,343 5,114 0 3,331 5,634 6,405

28,800 28,850 0 2,344 4,333 5,103 0 3,323 5,624 6,394 28,850 28,900 0 2,336 4,322 5,093 0 3,315 5,613 6,384 28,900 28,950 0 2,328 4,312 5,082 0 3,307 5,603 6,373 28,950 29,000 0 2,320 4,301 5,072 0 3,299 5,592 6,363

29,000 29,050 0 2,312 4,291 5,061 0 3,291 5,582 6,352 29,050 29,100 0 2,304 4,280 5,051 0 3,283 5,571 6,342 29,100 29,150 0 2,296 4,270 5,040 0 3,275 5,561 6,331 29,150 29,200 0 2,288 4,259 5,030 0 3,267 5,550 6,321

29,200 29,250 0 2,280 4,249 5,019 0 3,259 5,540 6,310 29,250 29,300 0 2,272 4,238 5,009 0 3,251 5,529 6,300 29,300 29,350 0 2,264 4,228 4,998 0 3,243 5,519 6,289 29,350 29,400 0 2,256 4,217 4,988 0 3,235 5,508 6,278

29,400 29,450 0 2,248 4,206 4,977 0 3,227 5,497 6,268 29,450 29,500 0 2,240 4,196 4,966 0 3,219 5,487 6,257 29,500 29,550 0 2,232 4,185 4,956 0 3,211 5,476 6,247 29,550 29,600 0 2,224 4,175 4,945 0 3,203 5,466 6,236

29,600 29,650 0 2,216 4,164 4,935 0 3,195 5,455 6,226 29,650 29,700 0 2,208 4,154 4,924 0 3,187 5,445 6,215 29,700 29,750 0 2,200 4,143 4,914 0 3,179 5,434 6,205 29,750 29,800 0 2,192 4,133 4,903 0 3,172 5,424 6,194

29,800 29,850 0 2,184 4,122 4,893 0 3,164 5,413 6,184 29,850 29,900 0 2,176 4,112 4,882 0 3,156 5,403 6,173 29,900 29,950 0 2,168 4,101 4,872 0 3,148 5,392 6,163 29,950 30,000 0 2,160 4,091 4,861 0 3,140 5,382 6,152

30,000 30,050 0 2,152 4,080 4,851 0 3,132 5,371 6,142 30,050 30,100 0 2,144 4,070 4,840 0 3,124 5,361 6,131 30,100 30,150 0 2,136 4,059 4,830 0 3,116 5,350 6,121 30,150 30,200 0 2,128 4,049 4,819 0 3,108 5,340 6,110

30,200 30,250 0 2,120 4,038 4,808 0 3,100 5,329 6,099 30,250 30,300 0 2,112 4,027 4,798 0 3,092 5,318 6,089 30,300 30,350 0 2,104 4,017 4,787 0 3,084 5,308 6,078 30,350 30,400 0 2,096 4,006 4,777 0 3,076 5,297 6,068

30,400 30,450 0 2,088 3,996 4,766 0 3,068 5,287 6,057 30,450 30,500 0 2,080 3,985 4,756 0 3,060 5,276 6,047 30,500 30,550 0 2,072 3,975 4,745 0 3,052 5,266 6,036 30,550 30,600 0 2,064 3,964 4,735 0 3,044 5,255 6,026

30,600 30,650 0 2,056 3,954 4,724 0 3,036 5,245 6,015 30,650 30,700 0 2,048 3,943 4,714 0 3,028 5,234 6,005 30,700 30,750 0 2,040 3,933 4,703 0 3,020 5,224 5,994 30,750 30,800 0 2,032 3,922 4,693 0 3,012 5,213 5,984

30,800 30,850 0 2,024 3,912 4,682 0 3,004 5,203 5,973 30,850 30,900 0 2,016 3,901 4,672 0 2,996 5,192 5,963 30,900 30,950 0 2,008 3,891 4,661 0 2,988 5,182 5,952 30,950 31,000 0 2,000 3,880 4,651 0 2,980 5,171 5,942

31,000 31,050 0 1,992 3,870 4,640 0 2,972 5,160 5,931 31,050 31,100 0 1,984 3,859 4,629 0 2,964 5,150 5,920 31,100 31,150 0 1,976 3,848 4,619 0 2,956 5,139 5,910 31,150 31,200 0 1,968 3,838 4,608 0 2,948 5,129 5,899

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly 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 27.

Need more information or forms? Visit IRS.gov.

- 50 -

(Continued)

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

31,200 31,250 0 1,960 3,827 4,598 0 2,940 5,118 5,889 31,250 31,300 0 1,952 3,817 4,587 0 2,932 5,108 5,878 31,300 31,350 0 1,944 3,806 4,577 0 2,924 5,097 5,868 31,350 31,400 0 1,936 3,796 4,566 0 2,916 5,087 5,857

31,400 31,450 0 1,928 3,785 4,556 0 2,908 5,076 5,847 31,450 31,500 0 1,920 3,775 4,545 0 2,900 5,066 5,836 31,500 31,550 0 1,912 3,764 4,535 0 2,892 5,055 5,826 31,550 31,600 0 1,904 3,754 4,524 0 2,884 5,045 5,815

31,600 31,650 0 1,896 3,743 4,514 0 2,876 5,034 5,805 31,650 31,700 0 1,888 3,733 4,503 0 2,868 5,024 5,794 31,700 31,750 0 1,880 3,722 4,493 0 2,860 5,013 5,784 31,750 31,800 0 1,872 3,712 4,482 0 2,852 5,003 5,773

31,800 31,850 0 1,864 3,701 4,472 0 2,844 4,992 5,763 31,850 31,900 0 1,856 3,691 4,461 0 2,836 4,981 5,752 31,900 31,950 0 1,848 3,680 4,450 0 2,828 4,971 5,741 31,950 32,000 0 1,840 3,669 4,440 0 2,820 4,960 5,731

32,000 32,050 0 1,832 3,659 4,429 0 2,812 4,950 5,720 32,050 32,100 0 1,824 3,648 4,419 0 2,804 4,939 5,710 32,100 32,150 0 1,816 3,638 4,408 0 2,796 4,929 5,699 32,150 32,200 0 1,808 3,627 4,398 0 2,788 4,918 5,689

32,200 32,250 0 1,800 3,617 4,387 0 2,780 4,908 5,678 32,250 32,300 0 1,792 3,606 4,377 0 2,772 4,897 5,668 32,300 32,350 0 1,784 3,596 4,366 0 2,764 4,887 5,657 32,350 32,400 0 1,776 3,585 4,356 0 2,756 4,876 5,647

32,400 32,450 0 1,768 3,575 4,345 0 2,748 4,866 5,636 32,450 32,500 0 1,760 3,564 4,335 0 2,740 4,855 5,626 32,500 32,550 0 1,752 3,554 4,324 0 2,732 4,845 5,615 32,550 32,600 0 1,744 3,543 4,314 0 2,724 4,834 5,605

32,600 32,650 0 1,736 3,533 4,303 0 2,716 4,824 5,594 32,650 32,700 0 1,729 3,522 4,293 0 2,708 4,813 5,584 32,700 32,750 0 1,721 3,511 4,282 0 2,700 4,802 5,573 32,750 32,800 0 1,713 3,501 4,271 0 2,692 4,792 5,562

32,800 32,850 0 1,705 3,490 4,261 0 2,684 4,781 5,552 32,850 32,900 0 1,697 3,480 4,250 0 2,676 4,771 5,541 32,900 32,950 0 1,689 3,469 4,240 0 2,668 4,760 5,531 32,950 33,000 0 1,681 3,459 4,229 0 2,660 4,750 5,520

33,000 33,050 0 1,673 3,448 4,219 0 2,652 4,739 5,510 33,050 33,100 0 1,665 3,438 4,208 0 2,644 4,729 5,499 33,100 33,150 0 1,657 3,427 4,198 0 2,636 4,718 5,489 33,150 33,200 0 1,649 3,417 4,187 0 2,628 4,708 5,478

33,200 33,250 0 1,641 3,406 4,177 0 2,620 4,697 5,468 33,250 33,300 0 1,633 3,396 4,166 0 2,612 4,687 5,457 33,300 33,350 0 1,625 3,385 4,156 0 2,604 4,676 5,447 33,350 33,400 0 1,617 3,375 4,145 0 2,596 4,666 5,436

33,400 33,450 0 1,609 3,364 4,135 0 2,588 4,655 5,426 33,450 33,500 0 1,601 3,354 4,124 0 2,580 4,645 5,415 33,500 33,550 0 1,593 3,343 4,114 0 2,572 4,634 5,404 33,550 33,600 0 1,585 3,332 4,103 0 2,564 4,623 5,394

33,600 33,650 0 1,577 3,322 4,092 0 2,556 4,613 5,383 33,650 33,700 0 1,569 3,311 4,082 0 2,548 4,602 5,373 33,700 33,750 0 1,561 3,301 4,071 0 2,540 4,592 5,362 33,750 33,800 0 1,553 3,290 4,061 0 2,532 4,581 5,352

33,800 33,850 0 1,545 3,280 4,050 0 2,524 4,571 5,341 33,850 33,900 0 1,537 3,269 4,040 0 2,516 4,560 5,331 33,900 33,950 0 1,529 3,259 4,029 0 2,508 4,550 5,320 33,950 34,000 0 1,521 3,248 4,019 0 2,500 4,539 5,310

34,000 34,050 0 1,513 3,238 4,008 0 2,492 4,529 5,299 34,050 34,100 0 1,505 3,227 3,998 0 2,484 4,518 5,289 34,100 34,150 0 1,497 3,217 3,987 0 2,476 4,508 5,278 34,150 34,200 0 1,489 3,206 3,977 0 2,468 4,497 5,268

34,200 34,250 0 1,481 3,196 3,966 0 2,460 4,487 5,257 34,250 34,300 0 1,473 3,185 3,956 0 2,452 4,476 5,247 34,300 34,350 0 1,465 3,175 3,945 0 2,444 4,466 5,236 34,350 34,400 0 1,457 3,164 3,935 0 2,436 4,455 5,225

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly and you have–

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

34,400 34,450 0 1,449 3,153 3,924 0 2,428 4,444 5,215 34,450 34,500 0 1,441 3,143 3,913 0 2,420 4,434 5,204 34,500 34,550 0 1,433 3,132 3,903 0 2,412 4,423 5,194 34,550 34,600 0 1,425 3,122 3,892 0 2,404 4,413 5,183

34,600 34,650 0 1,417 3,111 3,882 0 2,396 4,402 5,173 34,650 34,700 0 1,409 3,101 3,871 0 2,388 4,392 5,162 34,700 34,750 0 1,401 3,090 3,861 0 2,380 4,381 5,152 34,750 34,800 0 1,393 3,080 3,850 0 2,373 4,371 5,141

34,800 34,850 0 1,385 3,069 3,840 0 2,365 4,360 5,131 34,850 34,900 0 1,377 3,059 3,829 0 2,357 4,350 5,120 34,900 34,950 0 1,369 3,048 3,819 0 2,349 4,339 5,110 34,950 35,000 0 1,361 3,038 3,808 0 2,341 4,329 5,099

35,000 35,050 0 1,353 3,027 3,798 0 2,333 4,318 5,089 35,050 35,100 0 1,345 3,017 3,787 0 2,325 4,308 5,078 35,100 35,150 0 1,337 3,006 3,777 0 2,317 4,297 5,068 35,150 35,200 0 1,329 2,996 3,766 0 2,309 4,287 5,057

35,200 35,250 0 1,321 2,985 3,755 0 2,301 4,276 5,046 35,250 35,300 0 1,313 2,974 3,745 0 2,293 4,265 5,036 35,300 35,350 0 1,305 2,964 3,734 0 2,285 4,255 5,025 35,350 35,400 0 1,297 2,953 3,724 0 2,277 4,244 5,015

35,400 35,450 0 1,289 2,943 3,713 0 2,269 4,234 5,004 35,450 35,500 0 1,281 2,932 3,703 0 2,261 4,223 4,994 35,500 35,550 0 1,273 2,922 3,692 0 2,253 4,213 4,983 35,550 35,600 0 1,265 2,911 3,682 0 2,245 4,202 4,973

35,600 35,650 0 1,257 2,901 3,671 0 2,237 4,192 4,962 35,650 35,700 0 1,249 2,890 3,661 0 2,229 4,181 4,952 35,700 35,750 0 1,241 2,880 3,650 0 2,221 4,171 4,941 35,750 35,800 0 1,233 2,869 3,640 0 2,213 4,160 4,931

35,800 35,850 0 1,225 2,859 3,629 0 2,205 4,150 4,920 35,850 35,900 0 1,217 2,848 3,619 0 2,197 4,139 4,910 35,900 35,950 0 1,209 2,838 3,608 0 2,189 4,129 4,899 35,950 36,000 0 1,201 2,827 3,598 0 2,181 4,118 4,889

36,000 36,050 0 1,193 2,817 3,587 0 2,173 4,107 4,878 36,050 36,100 0 1,185 2,806 3,576 0 2,165 4,097 4,867 36,100 36,150 0 1,177 2,795 3,566 0 2,157 4,086 4,857 36,150 36,200 0 1,169 2,785 3,555 0 2,149 4,076 4,846

36,200 36,250 0 1,161 2,774 3,545 0 2,141 4,065 4,836 36,250 36,300 0 1,153 2,764 3,534 0 2,133 4,055 4,825 36,300 36,350 0 1,145 2,753 3,524 0 2,125 4,044 4,815 36,350 36,400 0 1,137 2,743 3,513 0 2,117 4,034 4,804

36,400 36,450 0 1,129 2,732 3,503 0 2,109 4,023 4,794 36,450 36,500 0 1,121 2,722 3,492 0 2,101 4,013 4,783 36,500 36,550 0 1,113 2,711 3,482 0 2,093 4,002 4,773 36,550 36,600 0 1,105 2,701 3,471 0 2,085 3,992 4,762

36,600 36,650 0 1,097 2,690 3,461 0 2,077 3,981 4,752 36,650 36,700 0 1,089 2,680 3,450 0 2,069 3,971 4,741 36,700 36,750 0 1,081 2,669 3,440 0 2,061 3,960 4,731 36,750 36,800 0 1,073 2,659 3,429 0 2,053 3,950 4,720

36,800 36,850 0 1,065 2,648 3,419 0 2,045 3,939 4,710 36,850 36,900 0 1,057 2,638 3,408 0 2,037 3,928 4,699 36,900 36,950 0 1,049 2,627 3,397 0 2,029 3,918 4,688 36,950 37,000 0 1,041 2,616 3,387 0 2,021 3,907 4,678

37,000 37,050 0 1,033 2,606 3,376 0 2,013 3,897 4,667 37,050 37,100 0 1,025 2,595 3,366 0 2,005 3,886 4,657 37,100 37,150 0 1,017 2,585 3,355 0 1,997 3,876 4,646 37,150 37,200 0 1,009 2,574 3,345 0 1,989 3,865 4,636

37,200 37,250 0 1,001 2,564 3,334 0 1,981 3,855 4,625 37,250 37,300 0 993 2,553 3,324 0 1,973 3,844 4,615 37,300 37,350 0 985 2,543 3,313 0 1,965 3,834 4,604 37,350 37,400 0 977 2,532 3,303 0 1,957 3,823 4,594

37,400 37,450 0 969 2,522 3,292 0 1,949 3,813 4,583 37,450 37,500 0 961 2,511 3,282 0 1,941 3,802 4,573 37,500 37,550 0 953 2,501 3,271 0 1,933 3,792 4,562 37,550 37,600 0 945 2,490 3,261 0 1,925 3,781 4,552

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly 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 27.

- 51 -

Need more information or forms? Visit IRS.gov.

(Continued)

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

37,600 37,650 0 937 2,480 3,250 0 1,917 3,771 4,541 37,650 37,700 0 930 2,469 3,240 0 1,909 3,760 4,531 37,700 37,750 0 922 2,458 3,229 0 1,901 3,749 4,520 37,750 37,800 0 914 2,448 3,218 0 1,893 3,739 4,509

37,800 37,850 0 906 2,437 3,208 0 1,885 3,728 4,499 37,850 37,900 0 898 2,427 3,197 0 1,877 3,718 4,488 37,900 37,950 0 890 2,416 3,187 0 1,869 3,707 4,478 37,950 38,000 0 882 2,406 3,176 0 1,861 3,697 4,467

38,000 38,050 0 874 2,395 3,166 0 1,853 3,686 4,457 38,050 38,100 0 866 2,385 3,155 0 1,845 3,676 4,446 38,100 38,150 0 858 2,374 3,145 0 1,837 3,665 4,436 38,150 38,200 0 850 2,364 3,134 0 1,829 3,655 4,425

38,200 38,250 0 842 2,353 3,124 0 1,821 3,644 4,415 38,250 38,300 0 834 2,343 3,113 0 1,813 3,634 4,404 38,300 38,350 0 826 2,332 3,103 0 1,805 3,623 4,394 38,350 38,400 0 818 2,322 3,092 0 1,797 3,613 4,383

38,400 38,450 0 810 2,311 3,082 0 1,789 3,602 4,373 38,450 38,500 0 802 2,301 3,071 0 1,781 3,592 4,362 38,500 38,550 0 794 2,290 3,061 0 1,773 3,581 4,351 38,550 38,600 0 786 2,279 3,050 0 1,765 3,570 4,341

38,600 38,650 0 778 2,269 3,039 0 1,757 3,560 4,330 38,650 38,700 0 770 2,258 3,029 0 1,749 3,549 4,320 38,700 38,750 0 762 2,248 3,018 0 1,741 3,539 4,309 38,750 38,800 0 754 2,237 3,008 0 1,733 3,528 4,299

38,800 38,850 0 746 2,227 2,997 0 1,725 3,518 4,288 38,850 38,900 0 738 2,216 2,987 0 1,717 3,507 4,278 38,900 38,950 0 730 2,206 2,976 0 1,709 3,497 4,267 38,950 39,000 0 722 2,195 2,966 0 1,701 3,486 4,257

39,000 39,050 0 714 2,185 2,955 0 1,693 3,476 4,246 39,050 39,100 0 706 2,174 2,945 0 1,685 3,465 4,236 39,100 39,150 0 698 2,164 2,934 0 1,677 3,455 4,225 39,150 39,200 0 690 2,153 2,924 0 1,669 3,444 4,215

39,200 39,250 0 682 2,143 2,913 0 1,661 3,434 4,204 39,250 39,300 0 674 2,132 2,903 0 1,653 3,423 4,194 39,300 39,350 0 666 2,122 2,892 0 1,645 3,413 4,183 39,350 39,400 0 658 2,111 2,882 0 1,637 3,402 4,172

39,400 39,450 0 650 2,100 2,871 0 1,629 3,391 4,162 39,450 39,500 0 642 2,090 2,860 0 1,621 3,381 4,151 39,500 39,550 0 634 2,079 2,850 0 1,613 3,370 4,141 39,550 39,600 0 626 2,069 2,839 0 1,605 3,360 4,130

39,600 39,650 0 618 2,058 2,829 0 1,597 3,349 4,120 39,650 39,700 0 610 2,048 2,818 0 1,589 3,339 4,109 39,700 39,750 0 602 2,037 2,808 0 1,581 3,328 4,099 39,750 39,800 0 594 2,027 2,797 0 1,574 3,318 4,088

39,800 39,850 0 586 2,016 2,787 0 1,566 3,307 4,078 39,850 39,900 0 578 2,006 2,776 0 1,558 3,297 4,067 39,900 39,950 0 570 1,995 2,766 0 1,550 3,286 4,057 39,950 40,000 0 562 1,985 2,755 0 1,542 3,276 4,046

40,000 40,050 0 554 1,974 2,745 0 1,534 3,265 4,036 40,050 40,100 0 546 1,964 2,734 0 1,526 3,255 4,025 40,100 40,150 0 538 1,953 2,724 0 1,518 3,244 4,015 40,150 40,200 0 530 1,943 2,713 0 1,510 3,234 4,004

40,200 40,250 0 522 1,932 2,702 0 1,502 3,223 3,993 40,250 40,300 0 514 1,921 2,692 0 1,494 3,212 3,983 40,300 40,350 0 506 1,911 2,681 0 1,486 3,202 3,972 40,350 40,400 0 498 1,900 2,671 0 1,478 3,191 3,962

40,400 40,450 0 490 1,890 2,660 0 1,470 3,181 3,951 40,450 40,500 0 482 1,879 2,650 0 1,462 3,170 3,941 40,500 40,550 0 474 1,869 2,639 0 1,454 3,160 3,930 40,550 40,600 0 466 1,858 2,629 0 1,446 3,149 3,920

40,600 40,650 0 458 1,848 2,618 0 1,438 3,139 3,909 40,650 40,700 0 450 1,837 2,608 0 1,430 3,128 3,899 40,700 40,750 0 442 1,827 2,597 0 1,422 3,118 3,888 40,750 40,800 0 434 1,816 2,587 0 1,414 3,107 3,878

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly and you have–

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

40,800 40,850 0 426 1,806 2,576 0 1,406 3,097 3,867 40,850 40,900 0 418 1,795 2,566 0 1,398 3,086 3,857 40,900 40,950 0 410 1,785 2,555 0 1,390 3,076 3,846 40,950 41,000 0 402 1,774 2,545 0 1,382 3,065 3,836

41,000 41,050 0 394 1,764 2,534 0 1,374 3,054 3,825 41,050 41,100 0 386 1,753 2,523 0 1,366 3,044 3,814 41,100 41,150 0 378 1,742 2,513 0 1,358 3,033 3,804 41,150 41,200 0 370 1,732 2,502 0 1,350 3,023 3,793

41,200 41,250 0 362 1,721 2,492 0 1,342 3,012 3,783 41,250 41,300 0 354 1,711 2,481 0 1,334 3,002 3,772 41,300 41,350 0 346 1,700 2,471 0 1,326 2,991 3,762 41,350 41,400 0 338 1,690 2,460 0 1,318 2,981 3,751

41,400 41,450 0 330 1,679 2,450 0 1,310 2,970 3,741 41,450 41,500 0 322 1,669 2,439 0 1,302 2,960 3,730 41,500 41,550 0 314 1,658 2,429 0 1,294 2,949 3,720 41,550 41,600 0 306 1,648 2,418 0 1,286 2,939 3,709

41,600 41,650 0 298 1,637 2,408 0 1,278 2,928 3,699 41,650 41,700 0 290 1,627 2,397 0 1,270 2,918 3,688 41,700 41,750 0 282 1,616 2,387 0 1,262 2,907 3,678 41,750 41,800 0 274 1,606 2,376 0 1,254 2,897 3,667

41,800 41,850 0 266 1,595 2,366 0 1,246 2,886 3,657 41,850 41,900 0 258 1,585 2,355 0 1,238 2,875 3,646 41,900 41,950 0 250 1,574 2,344 0 1,230 2,865 3,635 41,950 42,000 0 242 1,563 2,334 0 1,222 2,854 3,625

42,000 42,050 0 234 1,553 2,323 0 1,214 2,844 3,614 42,050 42,100 0 226 1,542 2,313 0 1,206 2,833 3,604 42,100 42,150 0 218 1,532 2,302 0 1,198 2,823 3,593 42,150 42,200 0 210 1,521 2,292 0 1,190 2,812 3,583

42,200 42,250 0 202 1,511 2,281 0 1,182 2,802 3,572 42,250 42,300 0 194 1,500 2,271 0 1,174 2,791 3,562 42,300 42,350 0 186 1,490 2,260 0 1,166 2,781 3,551 42,350 42,400 0 178 1,479 2,250 0 1,158 2,770 3,541

42,400 42,450 0 170 1,469 2,239 0 1,150 2,760 3,530 42,450 42,500 0 162 1,458 2,229 0 1,142 2,749 3,520 42,500 42,550 0 154 1,448 2,218 0 1,134 2,739 3,509 42,550 42,600 0 146 1,437 2,208 0 1,126 2,728 3,499

42,600 42,650 0 138 1,427 2,197 0 1,118 2,718 3,488 42,650 42,700 0 131 1,416 2,187 0 1,110 2,707 3,478 42,700 42,750 0 123 1,405 2,176 0 1,102 2,696 3,467 42,750 42,800 0 115 1,395 2,165 0 1,094 2,686 3,456

42,800 42,850 0 107 1,384 2,155 0 1,086 2,675 3,446 42,850 42,900 0 99 1,374 2,144 0 1,078 2,665 3,435 42,900 42,950 0 91 1,363 2,134 0 1,070 2,654 3,425 42,950 43,000 0 83 1,353 2,123 0 1,062 2,644 3,414

43,000 43,050 0 75 1,342 2,113 0 1,054 2,633 3,404 43,050 43,100 0 67 1,332 2,102 0 1,046 2,623 3,393 43,100 43,150 0 59 1,321 2,092 0 1,038 2,612 3,383 43,150 43,200 0 51 1,311 2,081 0 1,030 2,602 3,372

43,200 43,250 0 43 1,300 2,071 0 1,022 2,591 3,362 43,250 43,300 0 35 1,290 2,060 0 1,014 2,581 3,351 43,300 43,350 0 27 1,279 2,050 0 1,006 2,570 3,341 43,350 43,400 0 19 1,269 2,039 0 998 2,560 3,330

43,400 43,450 0 11 1,258 2,029 0 990 2,549 3,320 43,450 43,500 0 * 1,248 2,018 0 982 2,539 3,309 43,500 43,550 0 0 1,237 2,008 0 974 2,528 3,298 43,550 43,600 0 0 1,226 1,997 0 966 2,517 3,288

43,600 43,650 0 0 1,216 1,986 0 958 2,507 3,277 43,650 43,700 0 0 1,205 1,976 0 950 2,496 3,267 43,700 43,750 0 0 1,195 1,965 0 942 2,486 3,256 43,750 43,800 0 0 1,184 1,955 0 934 2,475 3,246

43,800 43,850 0 0 1,174 1,944 0 926 2,465 3,235 43,850 43,900 0 0 1,163 1,934 0 918 2,454 3,225 43,900 43,950 0 0 1,153 1,923 0 910 2,444 3,214 43,950 44,000 0 0 1,142 1,913 0 902 2,433 3,204

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly 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 27.

If the amount you are looking up from the worksheet is at least $43,450 but less than $43,492, and you have one qualifying child who has a valid SSN, your credit is $3.

If the amount you are looking up from the worksheet is $43,492 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.

(Continued)

Need more information or forms? Visit IRS.gov.

- 52 -

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

44,000 44,050 0 0 1,132 1,902 0 894 2,423 3,193 44,050 44,100 0 0 1,121 1,892 0 886 2,412 3,183 44,100 44,150 0 0 1,111 1,881 0 878 2,402 3,172 44,150 44,200 0 0 1,100 1,871 0 870 2,391 3,162

44,200 44,250 0 0 1,090 1,860 0 862 2,381 3,151 44,250 44,300 0 0 1,079 1,850 0 854 2,370 3,141 44,300 44,350 0 0 1,069 1,839 0 846 2,360 3,130 44,350 44,400 0 0 1,058 1,829 0 838 2,349 3,119

44,400 44,450 0 0 1,047 1,818 0 830 2,338 3,109 44,450 44,500 0 0 1,037 1,807 0 822 2,328 3,098 44,500 44,550 0 0 1,026 1,797 0 814 2,317 3,088 44,550 44,600 0 0 1,016 1,786 0 806 2,307 3,077

44,600 44,650 0 0 1,005 1,776 0 798 2,296 3,067 44,650 44,700 0 0 995 1,765 0 790 2,286 3,056 44,700 44,750 0 0 984 1,755 0 782 2,275 3,046 44,750 44,800 0 0 974 1,744 0 775 2,265 3,035

44,800 44,850 0 0 963 1,734 0 767 2,254 3,025 44,850 44,900 0 0 953 1,723 0 759 2,244 3,014 44,900 44,950 0 0 942 1,713 0 751 2,233 3,004 44,950 45,000 0 0 932 1,702 0 743 2,223 2,993

45,000 45,050 0 0 921 1,692 0 735 2,212 2,983 45,050 45,100 0 0 911 1,681 0 727 2,202 2,972 45,100 45,150 0 0 900 1,671 0 719 2,191 2,962 45,150 45,200 0 0 890 1,660 0 711 2,181 2,951

45,200 45,250 0 0 879 1,649 0 703 2,170 2,940 45,250 45,300 0 0 868 1,639 0 695 2,159 2,930 45,300 45,350 0 0 858 1,628 0 687 2,149 2,919 45,350 45,400 0 0 847 1,618 0 679 2,138 2,909

45,400 45,450 0 0 837 1,607 0 671 2,128 2,898 45,450 45,500 0 0 826 1,597 0 663 2,117 2,888 45,500 45,550 0 0 816 1,586 0 655 2,107 2,877 45,550 45,600 0 0 805 1,576 0 647 2,096 2,867

45,600 45,650 0 0 795 1,565 0 639 2,086 2,856 45,650 45,700 0 0 784 1,555 0 631 2,075 2,846 45,700 45,750 0 0 774 1,544 0 623 2,065 2,835 45,750 45,800 0 0 763 1,534 0 615 2,054 2,825

45,800 45,850 0 0 753 1,523 0 607 2,044 2,814 45,850 45,900 0 0 742 1,513 0 599 2,033 2,804 45,900 45,950 0 0 732 1,502 0 591 2,023 2,793 45,950 46,000 0 0 721 1,492 0 583 2,012 2,783

46,000 46,050 0 0 711 1,481 0 575 2,001 2,772 46,050 46,100 0 0 700 1,470 0 567 1,991 2,761 46,100 46,150 0 0 689 1,460 0 559 1,980 2,751 46,150 46,200 0 0 679 1,449 0 551 1,970 2,740

46,200 46,250 0 0 668 1,439 0 543 1,959 2,730 46,250 46,300 0 0 658 1,428 0 535 1,949 2,719 46,300 46,350 0 0 647 1,418 0 527 1,938 2,709 46,350 46,400 0 0 637 1,407 0 519 1,928 2,698

46,400 46,450 0 0 626 1,397 0 511 1,917 2,688 46,450 46,500 0 0 616 1,386 0 503 1,907 2,677 46,500 46,550 0 0 605 1,376 0 495 1,896 2,667 46,550 46,600 0 0 595 1,365 0 487 1,886 2,656

46,600 46,650 0 0 584 1,355 0 479 1,875 2,646 46,650 46,700 0 0 574 1,344 0 471 1,865 2,635 46,700 46,750 0 0 563 1,334 0 463 1,854 2,625 46,750 46,800 0 0 553 1,323 0 455 1,844 2,614

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly and you have–

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

46,800 46,850 0 0 542 1,313 0 447 1,833 2,604 46,850 46,900 0 0 532 1,302 0 439 1,822 2,593 46,900 46,950 0 0 521 1,291 0 431 1,812 2,582 46,950 47,000 0 0 510 1,281 0 423 1,801 2,572

47,000 47,050 0 0 500 1,270 0 415 1,791 2,561 47,050 47,100 0 0 489 1,260 0 407 1,780 2,551 47,100 47,150 0 0 479 1,249 0 399 1,770 2,540 47,150 47,200 0 0 468 1,239 0 391 1,759 2,530

47,200 47,250 0 0 458 1,228 0 383 1,749 2,519 47,250 47,300 0 0 447 1,218 0 375 1,738 2,509 47,300 47,350 0 0 437 1,207 0 367 1,728 2,498 47,350 47,400 0 0 426 1,197 0 359 1,717 2,488

47,400 47,450 0 0 416 1,186 0 351 1,707 2,477 47,450 47,500 0 0 405 1,176 0 343 1,696 2,467 47,500 47,550 0 0 395 1,165 0 335 1,686 2,456 47,550 47,600 0 0 384 1,155 0 327 1,675 2,446

47,600 47,650 0 0 374 1,144 0 319 1,665 2,435 47,650 47,700 0 0 363 1,134 0 311 1,654 2,425 47,700 47,750 0 0 352 1,123 0 303 1,643 2,414 47,750 47,800 0 0 342 1,112 0 295 1,633 2,403

47,800 47,850 0 0 331 1,102 0 287 1,622 2,393 47,850 47,900 0 0 321 1,091 0 279 1,612 2,382 47,900 47,950 0 0 310 1,081 0 271 1,601 2,372 47,950 48,000 0 0 300 1,070 0 263 1,591 2,361

48,000 48,050 0 0 289 1,060 0 255 1,580 2,351 48,050 48,100 0 0 279 1,049 0 247 1,570 2,340 48,100 48,150 0 0 268 1,039 0 239 1,559 2,330 48,150 48,200 0 0 258 1,028 0 231 1,549 2,319

48,200 48,250 0 0 247 1,018 0 223 1,538 2,309 48,250 48,300 0 0 237 1,007 0 215 1,528 2,298 48,300 48,350 0 0 226 997 0 207 1,517 2,288 48,350 48,400 0 0 216 986 0 199 1,507 2,277

48,400 48,450 0 0 205 976 0 191 1,496 2,267 48,450 48,500 0 0 195 965 0 183 1,486 2,256 48,500 48,550 0 0 184 955 0 175 1,475 2,245 48,550 48,600 0 0 173 944 0 167 1,464 2,235

48,600 48,650 0 0 163 933 0 159 1,454 2,224 48,650 48,700 0 0 152 923 0 151 1,443 2,214 48,700 48,750 0 0 142 912 0 143 1,433 2,203 48,750 48,800 0 0 131 902 0 135 1,422 2,193

48,800 48,850 0 0 121 891 0 127 1,412 2,182 48,850 48,900 0 0 110 881 0 119 1,401 2,172 48,900 48,950 0 0 100 870 0 111 1,391 2,161 48,950 49,000 0 0 89 860 0 103 1,380 2,151

49,000 49,050 0 0 79 849 0 95 1,370 2,140 49,050 49,100 0 0 68 839 0 87 1,359 2,130 49,100 49,150 0 0 58 828 0 79 1,349 2,119 49,150 49,200 0 0 47 818 0 71 1,338 2,109

49,200 49,250 0 0 37 807 0 63 1,328 2,098 49,250 49,300 0 0 26 797 0 55 1,317 2,088 49,300 49,350 0 0 16 786 0 47 1,307 2,077 49,350 49,400 0 0 * 776 0 39 1,296 2,066

49,400 49,450 0 0 0 765 0 31 1,285 2,056 49,450 49,500 0 0 0 754 0 23 1,275 2,045 49,500 49,550 0 0 0 744 0 15 1,264 2,035 49,550 49,600 0 0 0 733 0 7 1,254 2,024

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly 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 27.

If the amount you are looking up from the worksheet is at least $49,350 but less than $49,399, and you have two qualifying children who have valid SSNs, your credit is $5.

If the amount you are looking up from the worksheet is $49,399 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.

(Continued)

- 53 -

Need more information or forms? Visit IRS.gov.

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

49,600 49,650 0 0 0 723 0 * 1,243 2,014 49,650 49,700 0 0 0 712 0 0 1,233 2,003 49,700 49,750 0 0 0 702 0 0 1,222 1,993 49,750 49,800 0 0 0 691 0 0 1,212 1,982

49,800 49,850 0 0 0 681 0 0 1,201 1,972 49,850 49,900 0 0 0 670 0 0 1,191 1,961 49,900 49,950 0 0 0 660 0 0 1,180 1,951 49,950 50,000 0 0 0 649 0 0 1,170 1,940

50,000 50,050 0 0 0 639 0 0 1,159 1,930 50,050 50,100 0 0 0 628 0 0 1,149 1,919 50,100 50,150 0 0 0 618 0 0 1,138 1,909 50,150 50,200 0 0 0 607 0 0 1,128 1,898

50,200 50,250 0 0 0 596 0 0 1,117 1,887 50,250 50,300 0 0 0 586 0 0 1,106 1,877 50,300 50,350 0 0 0 575 0 0 1,096 1,866 50,350 50,400 0 0 0 565 0 0 1,085 1,856

50,400 50,450 0 0 0 554 0 0 1,075 1,845 50,450 50,500 0 0 0 544 0 0 1,064 1,835 50,500 50,550 0 0 0 533 0 0 1,054 1,824 50,550 50,600 0 0 0 523 0 0 1,043 1,814

50,600 50,650 0 0 0 512 0 0 1,033 1,803 50,650 50,700 0 0 0 502 0 0 1,022 1,793 50,700 50,750 0 0 0 491 0 0 1,012 1,782 50,750 50,800 0 0 0 481 0 0 1,001 1,772

50,800 50,850 0 0 0 470 0 0 991 1,761 50,850 50,900 0 0 0 460 0 0 980 1,751 50,900 50,950 0 0 0 449 0 0 970 1,740 50,950 51,000 0 0 0 439 0 0 959 1,730

51,000 51,050 0 0 0 428 0 0 948 1,719 51,050 51,100 0 0 0 417 0 0 938 1,708 51,100 51,150 0 0 0 407 0 0 927 1,698 51,150 51,200 0 0 0 396 0 0 917 1,687

51,200 51,250 0 0 0 386 0 0 906 1,677 51,250 51,300 0 0 0 375 0 0 896 1,666 51,300 51,350 0 0 0 365 0 0 885 1,656 51,350 51,400 0 0 0 354 0 0 875 1,645

51,400 51,450 0 0 0 344 0 0 864 1,635 51,450 51,500 0 0 0 333 0 0 854 1,624 51,500 51,550 0 0 0 323 0 0 843 1,614 51,550 51,600 0 0 0 312 0 0 833 1,603

51,600 51,650 0 0 0 302 0 0 822 1,593 51,650 51,700 0 0 0 291 0 0 812 1,582 51,700 51,750 0 0 0 281 0 0 801 1,572 51,750 51,800 0 0 0 270 0 0 791 1,561

51,800 51,850 0 0 0 260 0 0 780 1,551 51,850 51,900 0 0 0 249 0 0 769 1,540 51,900 51,950 0 0 0 238 0 0 759 1,529 51,950 52,000 0 0 0 228 0 0 748 1,519

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly and you have–

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

52,000 52,050 0 0 0 217 0 0 738 1,508 52,050 52,100 0 0 0 207 0 0 727 1,498 52,100 52,150 0 0 0 196 0 0 717 1,487 52,150 52,200 0 0 0 186 0 0 706 1,477

52,200 52,250 0 0 0 175 0 0 696 1,466 52,250 52,300 0 0 0 165 0 0 685 1,456 52,300 52,350 0 0 0 154 0 0 675 1,445 52,350 52,400 0 0 0 144 0 0 664 1,435

52,400 52,450 0 0 0 133 0 0 654 1,424 52,450 52,500 0 0 0 123 0 0 643 1,414 52,500 52,550 0 0 0 112 0 0 633 1,403 52,550 52,600 0 0 0 102 0 0 622 1,393

52,600 52,650 0 0 0 91 0 0 612 1,382 52,650 52,700 0 0 0 81 0 0 601 1,372 52,700 52,750 0 0 0 70 0 0 590 1,361 52,750 52,800 0 0 0 59 0 0 580 1,350

52,800 52,850 0 0 0 49 0 0 569 1,340 52,850 52,900 0 0 0 38 0 0 559 1,329 52,900 52,950 0 0 0 28 0 0 548 1,319 52,950 53,000 0 0 0 17 0 0 538 1,308

53,000 53,050 0 0 0 7 0 0 527 1,298 53,050 53,100 0 0 0 ** 0 0 517 1,287 53,100 53,150 0 0 0 0 0 0 506 1,277 53,150 53,200 0 0 0 0 0 0 496 1,266

53,200 53,250 0 0 0 0 0 0 485 1,256 53,250 53,300 0 0 0 0 0 0 475 1,245 53,300 53,350 0 0 0 0 0 0 464 1,235 53,350 53,400 0 0 0 0 0 0 454 1,224

53,400 53,450 0 0 0 0 0 0 443 1,214 53,450 53,500 0 0 0 0 0 0 433 1,203 53,500 53,550 0 0 0 0 0 0 422 1,192 53,550 53,600 0 0 0 0 0 0 411 1,182

53,600 53,650 0 0 0 0 0 0 401 1,171 53,650 53,700 0 0 0 0 0 0 390 1,161 53,700 53,750 0 0 0 0 0 0 380 1,150 53,750 53,800 0 0 0 0 0 0 369 1,140

53,800 53,850 0 0 0 0 0 0 359 1,129 53,850 53,900 0 0 0 0 0 0 348 1,119 53,900 53,950 0 0 0 0 0 0 338 1,108 53,950 54,000 0 0 0 0 0 0 327 1,098

54,000 54,050 0 0 0 0 0 0 317 1,087 54,050 54,100 0 0 0 0 0 0 306 1,077 54,100 54,150 0 0 0 0 0 0 296 1,066 54,150 54,200 0 0 0 0 0 0 285 1,056

54,200 54,250 0 0 0 0 0 0 275 1,045 54,250 54,300 0 0 0 0 0 0 264 1,035 54,300 54,350 0 0 0 0 0 0 254 1,024 54,350 54,400 0 0 0 0 0 0 243 1,013

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly 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 27.

If the amount you are looking up from the worksheet is at least $49,600 but less than $49,622, and you have one qualifying child who has a valid SSN, your credit is $2.

If the amount you are looking up from the worksheet is $49,622 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.

If the amount you are looking up from the worksheet is at least $53,050 but less than $53,057, and you have three qualifying children who have valid SSNs, your credit is $1.

If the amount you are looking up from the worksheet is $53,057 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.

(Continued)

Need more information or forms? Visit IRS.gov.

- 54 -

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

54,400 54,450 0 0 0 0 0 0 232 1,003 54,450 54,500 0 0 0 0 0 0 222 992 54,500 54,550 0 0 0 0 0 0 211 982 54,550 54,600 0 0 0 0 0 0 201 971

54,600 54,650 0 0 0 0 0 0 190 961 54,650 54,700 0 0 0 0 0 0 180 950 54,700 54,750 0 0 0 0 0 0 169 940 54,750 54,800 0 0 0 0 0 0 159 929

54,800 54,850 0 0 0 0 0 0 148 919 54,850 54,900 0 0 0 0 0 0 138 908 54,900 54,950 0 0 0 0 0 0 127 898 54,950 55,000 0 0 0 0 0 0 117 887

55,000 55,050 0 0 0 0 0 0 106 877 55,050 55,100 0 0 0 0 0 0 96 866 55,100 55,150 0 0 0 0 0 0 85 856 55,150 55,200 0 0 0 0 0 0 75 845

55,200 55,250 0 0 0 0 0 0 64 834 55,250 55,300 0 0 0 0 0 0 53 824 55,300 55,350 0 0 0 0 0 0 43 813 55,350 55,400 0 0 0 0 0 0 32 803

55,400 55,450 0 0 0 0 0 0 22 792 55,450 55,500 0 0 0 0 0 0 11 782 55,500 55,550 0 0 0 0 0 0 * 771 55,550 55,600 0 0 0 0 0 0 0 761

55,600 55,650 0 0 0 0 0 0 0 750 55,650 55,700 0 0 0 0 0 0 0 740 55,700 55,750 0 0 0 0 0 0 0 729 55,750 55,800 0 0 0 0 0 0 0 719

55,800 55,850 0 0 0 0 0 0 0 708 55,850 55,900 0 0 0 0 0 0 0 698 55,900 55,950 0 0 0 0 0 0 0 687 55,950 56,000 0 0 0 0 0 0 0 677

56,000 56,050 0 0 0 0 0 0 0 666 56,050 56,100 0 0 0 0 0 0 0 655 56,100 56,150 0 0 0 0 0 0 0 645 56,150 56,200 0 0 0 0 0 0 0 634

56,200 56,250 0 0 0 0 0 0 0 624 56,250 56,300 0 0 0 0 0 0 0 613 56,300 56,350 0 0 0 0 0 0 0 603 56,350 56,400 0 0 0 0 0 0 0 592

56,400 56,450 0 0 0 0 0 0 0 582 56,450 56,500 0 0 0 0 0 0 0 571 56,500 56,550 0 0 0 0 0 0 0 561 56,550 56,600 0 0 0 0 0 0 0 550

56,600 56,650 0 0 0 0 0 0 0 540 56,650 56,700 0 0 0 0 0 0 0 529 56,700 56,750 0 0 0 0 0 0 0 519 56,750 56,800 0 0 0 0 0 0 0 508

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly and you have–

And your filing status is–

If the amount you are looking up from the worksheet is–

At least But less

56,800 56,850 0 0 0 0 0 0 0 498 56,850 56,900 0 0 0 0 0 0 0 487 56,900 56,950 0 0 0 0 0 0 0 476 56,950 57,000 0 0 0 0 0 0 0 466

57,000 57,050 0 0 0 0 0 0 0 455 57,050 57,100 0 0 0 0 0 0 0 445 57,100 57,150 0 0 0 0 0 0 0 434 57,150 57,200 0 0 0 0 0 0 0 424

57,200 57,250 0 0 0 0 0 0 0 413 57,250 57,300 0 0 0 0 0 0 0 403 57,300 57,350 0 0 0 0 0 0 0 392 57,350 57,400 0 0 0 0 0 0 0 382

57,400 57,450 0 0 0 0 0 0 0 371 57,450 57,500 0 0 0 0 0 0 0 361 57,500 57,550 0 0 0 0 0 0 0 350 57,550 57,600 0 0 0 0 0 0 0 340

57,600 57,650 0 0 0 0 0 0 0 329 57,650 57,700 0 0 0 0 0 0 0 319 57,700 57,750 0 0 0 0 0 0 0 308 57,750 57,800 0 0 0 0 0 0 0 297

57,800 57,850 0 0 0 0 0 0 0 287 57,850 57,900 0 0 0 0 0 0 0 276 57,900 57,950 0 0 0 0 0 0 0 266 57,950 58,000 0 0 0 0 0 0 0 255

58,000 58,050 0 0 0 0 0 0 0 245 58,050 58,100 0 0 0 0 0 0 0 234 58,100 58,150 0 0 0 0 0 0 0 224 58,150 58,200 0 0 0 0 0 0 0 213

58,200 58,250 0 0 0 0 0 0 0 203 58,250 58,300 0 0 0 0 0 0 0 192 58,300 58,350 0 0 0 0 0 0 0 182 58,350 58,400 0 0 0 0 0 0 0 171

58,400 58,450 0 0 0 0 0 0 0 161 58,450 58,500 0 0 0 0 0 0 0 150 58,500 58,550 0 0 0 0 0 0 0 139 58,550 58,600 0 0 0 0 0 0 0 129

58,600 58,650 0 0 0 0 0 0 0 118 58,650 58,700 0 0 0 0 0 0 0 108 58,700 58,750 0 0 0 0 0 0 0 97 58,750 58,800 0 0 0 0 0 0 0 87

58,800 58,850 0 0 0 0 0 0 0 76 58,850 58,900 0 0 0 0 0 0 0 66 58,900 58,950 0 0 0 0 0 0 0 55 58,950 59,000 0 0 0 0 0 0 0 45

59,000 59,050 0 0 0 0 0 0 0 34 59,050 59,100 0 0 0 0 0 0 0 24 59,100 59,150 0 0 0 0 0 0 0 13 59,150 59,187 0 0 0 0 0 0 0 **

Single, head of household, or qualifying surviving spouse★ and you have–

0 1 2 3 0 1 2 3

than

Your credit is– Your credit is–

Married filing jointly 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 27.

If the amount you are looking up from the worksheet is at least $55,500 but less than $55,529, and you have two qualifying children who have valid SSNs, your credit is $3.

If the amount you are looking up from the worksheet is $55,529 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.

If the amount you are looking up from the worksheet is at least $59,150 but less than $59,187, and you have three qualifying children who have valid SSNs, your credit is $4.

If the amount you are looking up from the worksheet is $59,187 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.

- 55 -

Need more information or forms? Visit IRS.gov.

Line 28

CAUTION

TIP

CAUTION

Additional Child Tax Credit

See Schedule 8812 (Form 1040) and its instructions for information on figuring and claiming any additional child tax credit that you may qualify to claim. If you are claiming the additional child tax credit, 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 additional child tax credit if your child tax credit (refundable or nonrefundable depending on the tax year), 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 2022 return to claim the credit for 2022. Don't file Form 8862 if you filed Form 8862 for 2021 and the child tax credit (refundable or nonrefundable), additional child tax credit, or credit for other dependents was allowed for that year. See Form 8862 and its instructions for details.

If you take the additional child tax credit even though you

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

Refunds for returns claiming

the additional child tax credit

can't be issued before mid-February 2023. This delay applies to the entire refund, not just the portion associated with the additional child tax credit.

Line 29

American Opportunity Credit

If you meet the requirements to claim an education credit (see the instructions for Schedule 3, line 3), enter on line 29 the amount, if any, from Form 8863, line 8. You may be able to increase an education credit and reduce your total tax or increase your tax refund if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income. See Pub. 970 and the Instructions for Form 8863 for more information.

Form 8862 required. You must file Form 8862 if your American opportunity credit 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 2022 return to claim the credit for 2022. Don't file Form 8862 if you filed Form 8862 for 2021 and the American opportunity credit was allowed for that year. See Form 8862 and its instructions for details.

If you take the American opportunity credit even though

you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the American opportunity credit rules, you won't be allowed to take the credit for 2 years even if you’re otherwise eligible to do so. If you take the American opportunity credit even though you aren't eligible and it is determined that you fraudulently took the credit, you won't be allowed to take the credit for 10 years. You may also have to pay penalties.

Line 30

Line 30 has been reserved for future use.

Refund

Line 34

Amount Overpaid

If line 34 is under $1, we will send a refund only on written request.

Refund Offset

If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 34 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Bureau of the Fiscal Service. For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from the Fiscal Service. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.

Deposit Refund into Multiple Accounts

If you want your refund to be split and direct deposited into more than one account, file Form 8888. Use Form 8888 to direct deposit your refund (or part of it) to one or more accounts in your name at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States.

Injured Spouse

If you file a joint return and your spouse hasn’t paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line 34 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refunded to you if certain conditions apply and you complete Form 8379. For details see Form 8379.

Lines 35a Through 35d

Amount Refunded to You

If you want to check the status of your refund, just use the IRS2Go app or go to

IRS.gov/Refunds. See Refund Informa-

tion, later. Information about your re-

fund will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with your return, wait 14 weeks

Need more information or forms? Visit IRS.gov.

-56-

(11 weeks if you filed electronically).

Simple. Safe. Secure.

DIRECT

DEPOSIT

CAUTION

TIP

Have your 2022 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund.

Where's My Refund will provide a personalized refund date as soon as the IRS processes your tax return and approves your refund.

Effect of refund on benefits. Any refund you receive 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.

Fast Refunds! Join the eight in 10 taxpayers who choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs, later.

If you want us to directly deposit the amount shown on line 35a to your checking or savings account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:

Complete lines 35b through 35d (if

•

you want your refund deposited to only one account), or

Check the box on line 35a and at-

•

tach Form 8888 if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to buy paper series I savings bonds.

If you don’t want your refund directly deposited to your account, don’t

check the box on line 35a. Draw a line through the boxes on lines 35b and 35d. We will send you a check instead.

Account must be in your name. Don’t request a deposit of your refund to an account that isn't in your name, such as your tax return preparer’s account. Although you may owe your tax return preparer a fee for preparing your return, don’t have any part of your refund deposited into the preparer's account to pay the fee.

The number of refunds that can be directly deposited to a single account or prepaid debit card is limited to three a year. After this limit is reached, paper checks will be sent instead. Learn more at IRS.gov/DepositLimit.

Why Use Direct Deposit?

You get your refund faster by di-

•

rect deposit than you do by check.

Payment is more secure. There is

•

no check that can get lost or stolen.

It is more convenient. You don’t

•

have to make a trip to the bank to deposit your check.

It saves tax dollars. It costs the

•

government less to refund by direct deposit.

It's proven itself. Nearly 98% of

•

social security and veterans' benefits are sent electronically using direct deposit.

If you file a joint return and check the box on line 35a and

attach Form 8888 or fill in lines 35b through 35d, your spouse may get at least part of the refund.

IRA. You can have your refund (or part of it) directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian won't accept a deposit for 2022). If you don’t, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2022 return during 2023 and don’t notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for

2023. If you designate your deposit to be for 2022, you must verify that the deposit was actually made to the account by the due date of the return (not counting extensions). If the deposit isn't made by that date, the deposit isn't an IRA contribution for 2022. In that case, you must file an amended 2022 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

You and your spouse, if filing jointly, each may be able to

contribute up to $6,000 ($7,000 if age 50 or older at the end of 2022) to a traditional IRA or Roth IRA for 2022. You may owe a penalty if your contributions exceed these limits, and the limits may be lower depending on your compensation and income. For more information on IRA contributions, see Pub. 590-A.

For more information on IRAs, see

Pub. 590-A and Pub. 590-B.

TreasuryDirect®. You can request a deposit of your refund (or part of it) to a TreasuryDirect® online account to buy U.S. Treasury marketable securities, if available, and savings bonds. For more information, go to treasurydirect.gov.

Form 8888. You can have your refund directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You don’t need a TreasuryDirect this. For more information, see the Form 8888 instructions.

Your refund can be split and di-

rectly deposited into up to three

different accounts in your name on Form 8888.

Line 35a

You can't file Form 8888 to split your refund into more than one account or buy paper series I savings bonds if Form 8379 is filed with your return.

Line 35b

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check shown later, the routing number is

250250025. C. and M. Keys would use that routing number unless their finan-

account to do

-57-

Need more information or forms? Visit IRS.gov.

cial institution instructed them to use a

CAUTION

TIP

Do not include the check number.

1234

SAMPLE

C. KEYS M. KEYS

123 Pear Lane Anyplace, MI 00000

15-0000/0000

PAY TO THE ORDER OF

DOLLARS

ANYPLACE BANK

Anyplace, MI 00000

For

:250250025|:202020"’86

1234

The routing and account numbers may be in different places on your check.

(line 35b) (line 35d)

Routing number

Account number

CAUTION

different routing number for direct deposits.

Ask your financial institution for the correct routing number to enter on line 35b if:

The routing number on a deposit

•

slip is different from the routing number on your checks,

Your deposit is to a savings ac-

•

count that doesn't allow you to write checks, or

Your checks state they are payable

•

through a financial institution different from the one at which you have your checking account.

Line 35c

Check the appropriate box for the type of account. Don’t check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the “Checking” or “Savings” box. You must check the correct box to ensure your deposit is accepted. If your deposit is to a TreasuryDir-

ect

online account, check the “Savings”

box.

Line 35d

The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check shown later, the account number is 20202086. Don’t include the check number.

If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

Reasons Your Direct Deposit Request Will Be Rejected

If any of the following apply, your direct deposit request will be rejected and a check will be sent instead.

You are asking to have a joint re-

•

fund deposited to an individual account, and your financial institution(s) won't allow this. The IRS isn't responsible if a financial institution rejects a direct deposit.

Need more information or forms? Visit IRS.gov.

Sample Check—Lines 35b Through 35d

The name on your account doesn't

•

match the name on the refund, and your financial institution(s) won't allow a refund to be deposited unless the name on the refund matches the name on the account.

Three direct deposits of tax re-

•

funds already have been made to the same account or prepaid debit card.

You haven't given a valid account

•

number.

Any numbers or letters on lines

•

35b through 35d are crossed out or whited out.

The IRS isn't responsible for a lost refund if you enter the

wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted.

Line 36

Applied to Your 2023 Estimated Tax

Enter on line 36 the amount, if any, of the overpayment on line 34 you want applied to your 2023 estimated tax. We will apply this amount to your account unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.

This election to apply part or

all of the amount overpaid to

your 2023 estimated tax can't be changed later.

-58-

Amount You Owe

To avoid interest and penalties, pay your taxes in full by the

due date of your return (not including extensions)—April 18, 2023, for most taxpayers. You don’t have to pay if line 37 is under $1.

Include any estimated tax penalty from line 38 in the amount you enter on line 37. Don’t include any estimated payments for 2023 in this payment. Instead, make the estimated payment separately.

Bad check or payment. The penalty for writing a bad check to the IRS is $25 or 2% of the check, whichever is more. However, if the amount of the check is less than $25, the penalty equals the amount of the check. This also applies to other forms of payment if the IRS doesn’t receive the funds. Use Tax Topic

206.

Line 37

Amount You Owe

The IRS offers several payment options. You can pay online, by phone, mobile device, cash (maximum $1,000 per day and per transaction), check, or money order. Go to IRS.gov/Payments for payment options.

Pay Online

Paying online is convenient and secure and helps make sure we get your pay-

ments on time. To pay your taxes online or for more information, go to IRS.gov/

Payments. You can pay using any of the

following methods.

Your Online Account. You can

•

now make tax payments through your online account, including balance payments, estimated tax payments, or other types. You can also see your payment history and other tax records there. Go to IRS.gov/Account.

IRS Direct Pay. For online trans-

•

fers directly from your checking or savings account at no cost to you, go to

IRS.gov/Payments.

Pay by Card. To pay by debit or

•

credit card, go to IRS.gov/Payments. A convenience fee is charged by these service providers.

Electronic Funds Withdrawal

•

(EFW) is an integrated e-file/e-pay option offered when filing your federal taxes electronically using tax return preparation software, through a tax professional, or the IRS at IRS.gov/

Payments.

Online Payment Agreement. If

•

you can’t pay in full by the due date of your tax return, you can apply for an online monthly installment agreement at

IRS.gov/Payments. Once you complete

the online process, you will receive immediate notification of whether your agreement has been approved. A user fee is charged.

Pay by Phone

Paying by phone is another safe and secure method of paying electronically. Use one of the following methods: (1) call one of the debit or credit card service providers, or (2) use the Electronic Federal Tax Payment System (EFTPS).

Debit or credit card. Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.

Link2Gov Corporation 888-PAY-1040 (888-729-1040)

www.PAY1040.com

WorldPay US, Inc. 844-729-8298 (844-PAY-TAX-8TM)

www.payUSAtax.com

ACI Payments, Inc. 888-UPAY-TAX (888-872-9829)

fed.acipayonline.com

EFTPS. To get more information about EFTPS or to enroll in EFTPS, visit

EFTPS.gov or call 800-555-4477. To

contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number or 800-733-4829. Additional information about EFTPS is also available in Pub. 966.

Pay by Mobile Device

To pay through your mobile device, download the IRS2Go app.

Pay by Cash

Cash is an in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment, you must first be registered online at fed.acipayonline.com. Do not send cash payments through the mail.

Pay by Check or Money Order

Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick, and easy electronic payment options might be right for you. If you choose to mail a tax payment, make your check or money order payable to “United States Treasury” for the full amount due. Don’t send cash. Don’t attach the payment to your return. Write “2022 Form 1040” or “2022 Form 1040-SR” and your name, address, daytime phone number, and social security number (SSN) on your payment and attach Form 1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/Form1040V. If you are filing a joint return, enter the SSN shown first on your tax return.

To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Don’t use dashes or lines (for example, don’t enter “$ XXX–” or “$ XXXxx/100”).

Mail your 2022 tax return, payment, and Form 1040-V to the address shown on the form that applies to you.

Notice to taxpayers presenting

checks. When you provide a check as

payment, you authorize us either to use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day we receive your payment, and you will not receive your check back from your financial institution.

No checks of $100 million or more

accepted. The IRS can’t accept a single

check (including a cashier’s check) for amounts of $100,000,000 ($100 million) or more. If you are sending $100 million or more by check, you’ll need to spread the payment over 2 or more checks with each check made out for an amount less than $100 million. This limit doesn’t apply to other methods of payment (such as electronic payments). Please consider a method of payment other than check if the amount of the payment is over $100 million.

What if You Can't Pay?

If you can't pay the full amount shown on line 37 when you file, you can ask for:

An installment agreement, or

•

An extension of time to pay.

•

Installment agreement. Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by the due date of your return (not counting extensions)—April 18, 2023, for most people. You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov and click on Apply for an Online Payment Plan.

Extension of time to pay. If paying the tax when it is due would cause you an

-59-

Need more information or forms? Visit IRS.gov.

undue hardship, you can ask for an ex-

TIP

tension of time to pay by filing Form 1127 by the due date of your return (not counting extensions)—April 18, 2023, for most people. An extension generally won't be granted for more than 6 months. You will be charged interest on the tax not paid by April 15, 2023. You must pay the tax before the extension runs out. Penalties and interest will be imposed until taxes are paid in full. For the most up-to-date information on Form 1127, go to IRS.gov/Form1127.

Line 38

Estimated Tax Penalty

You may owe this penalty if:

Line 37 is at least $1,000 and it is

•

more than 10% of the tax shown on your return, or

You didn't pay enough estimated

•

tax by any of the due dates. This is true even if you are due a refund.

For most people, the “tax shown on your return” is the amount on your 2022 Form 1040 or 1040-SR, line 24, minus the total of any amounts shown on lines 27, 28, and 29; Schedule 3, lines 9, 12, 13b, and 13h; and Forms 8828, 4137, 5329 (Parts III through IX only), and

8919. Also subtract from line 24 any:

Tax on an excess parachute pay-

•

ment,

Excise tax on insider stock com-

•

pensation of an expatriated corporation,

Uncollected social security and

•

Medicare or RRTA tax on tips or group-term life insurance, and

Look-back interest due under sec-

•

tion 167(g) or 460(b). When figuring the amount on line 24, include household employment taxes only if line 25d is more than zero or you would owe the penalty even if you didn't include those taxes.

Exception. You won't owe the penalty if your 2021 tax return was for a tax year of 12 full months and either of the following applies.

1. You had no tax shown on your 2021 return and you were a U.S. citizen or resident for all of 2021.

2. The total of lines 25d, 26, and Schedule 3, line 11, on your 2022 return is at least 100% of the tax shown on your 2021 return (110% of that amount if you aren't a farmer or fisherman, and

your adjusted gross income (AGI) shown on your 2021 return was more than $150,000 (more than $75,000 if married filing separately for 2022)). Your estimated tax payments for 2022 must have been made on time and for the required amount.

For most people, the “tax shown on your 2021 return” is the amount on your 2021 Form 1040 or 1040-SR, line 24, minus the total of any amounts shown on lines 27a, 28, 29, and 30; Schedule 3, lines 9, 12, 13b, 13g, and 13h; and Forms 8828, 4137, 5329 (Parts III through IX only), 8885, and 8919. Also subtract from line 24 any:

Tax on an excess parachute pay-

•

ment,

Excise tax on insider stock com-

•

pensation of an expatriated corporation,

Uncollected social security and

•

Medicare or RRTA tax on tips or group-term life insurance, and

Look-back interest due under sec-

•

tion 167(g) or 460(b). When figuring the amount on line 24, include household employment taxes only if line 25d is more than zero or you would have owed the estimated tax penalty for 2021 even if you didn't include those taxes.

If the Exception just described doesn't apply, see the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

Figuring the Penalty

If you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishermen).

Enter any penalty on line 38. Add the penalty to any tax due and enter the total on line 37.

However, if you have an overpayment on line 34, subtract the penalty from the amount you would otherwise enter on line 35a or line 36. Lines 35a, 36, and 38 must equal line 34.

If the penalty is more than the overpayment on line 34, enter -0- on lines 35a and 36. Then, subtract line 34 from line 38 and enter the result on line 37.

Don’t file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

Because Form 2210 is complicated, you can leave line 38

blank and the IRS will figure the penalty and send you a bill. We won't charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS can't figure your penalty under this method.

Third Party Designee

If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2022 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also enter the designee's name, phone number, and any five digits the designee chooses as their personal identification number (PIN).

If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:

Give the IRS any information that

•

is missing from your return;

Call the IRS for information about

•

the processing of your return or the status of your refund or payment(s);

Receive copies of notices or tran-

•

scripts related to your return, upon request; and

Respond to certain IRS notices

•

about math errors, offsets, and return preparation.

You aren't authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947.

This authorization will automatically end no later than the due date (not counting extensions) for filing your 2023 tax return. This is April 15, 2024, for most people.

Sign Your Return

Form 1040 or 1040-SR isn't considered a valid return unless you sign it in ac-

Need more information or forms? Visit IRS.gov.

-60-

cordance with the requirements in these

CAUTION

TIP

CAUTION

instructions. If you are filing a joint return, your spouse must also sign. If your spouse can't sign the return, see Pub.

501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return with your spouse who died in 2022, see Death of a Taxpayer, later.

Court-Appointed Conservator, Guardian, or Other Fiduciary

If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040 or 1040-SR, sign your name for the individual and file Form 56.

Child's Return

If your child can't sign their return, either parent can sign the child's name in the space provided. Then, enter “By (your signature), parent for minor child.”

Requirements for a Paper Return

You must handwrite your signature on your return if you file it on paper. Digital, electronic, or typed-font signatures are not valid signatures for Forms 1040 or 1040-SR filed on paper.

Requirements for an Electronic Return

To file your return electronically, you must sign the return electronically using a personal identification number (PIN) and provide the information described below. If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. For 2022, if we issued you an identity protection personal identification number (IP PIN) (as described in more detail below), all six digits of your IP PIN must appear in the IP PIN spaces provi-

ded next to the space for your occupation for your electronic signature to be complete. Failure to include an issued IP PIN on the electronic return will result in an invalid signature and a rejected return. If you are filing a joint return and both taxpayers were issued an IP PIN, enter both IP PINs in the spaces provided.

Self-Select PIN. The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.

Your electronic return is considered a validly signed return only when it includes your PIN, last name, date of birth, IP PIN, if applicable, and your adjusted gross income (AGI) from your originally filed 2021 federal income tax return, if applicable. If you're filing jointly, your electronic return must also include your spouse's PIN, last name, date of birth, IP PIN, if applicable, and AGI, if applicable, in order to be considered validly signed. Don’t use your AGI from an amended return (Form 1040-X) or a math error correction made by the IRS. AGI is the amount shown on your 2021 Form 1040 or 1040-SR, line 11. If you don’t have your 2021 income tax return, call the IRS at 800-908-9946 to get a free transcript of your return or visit

IRS.gov/Transcript. (If you filed elec-

tronically last year, you, and your spouse if filing jointly, may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five-digit PIN you used to electronically sign your 2021 return.)

You can't use the Self-Select PIN method if you are a first-time filer under age 16 at

the end of 2022.

Practitioner PIN. The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Your electronic return is considered a validly signed return only when it includes your PIN, last name, date of birth, and IP PIN, if applicable. If you're

filing jointly, your electronic return must also include your spouse's PIN, last name, date of birth, and IP PIN, if applicable in order to be considered validly signed. The practitioner can provide you with details.

Form 8453. You must send in a paper Form 8453 if you have to attach certain forms or other documents that can't be electronically filed. See Form 8453.

Identity Protection PIN

All taxpayers are now eligible for an Identity Protection Per-

sonal Identification Number (IP PIN). For more information, see Pub. 5477. To apply for an IP PIN, go to

IRS.gov/IPPIN and use the Get an IP

PIN tool.

For 2022, if you received an IP PIN from the IRS, enter it in the IP PIN spaces provided next to the space for your occupation. You must correctly enter all six numbers of your IP PIN. If you didn't receive an IP PIN, leave these spaces blank.

New IP PINs are generated ev-

ery year. They will generally be

sent out by mid-January 2023. Use this IP PIN on your 2022 return as well as any prior-year returns you file in

2023.

If you are filing a joint return and both taxpayers receive an IP PIN, enter both IP PINs in the spaces provided.

If you need more information, go to

IRS.gov/IPPIN. If you received an IP

PIN but misplaced it, call 800-908-4490.

Phone Number and Email Address

You have the option of entering your phone number and email address in the spaces provided. There will be no effect on the processing of your return if you choose not to enter this information. Note that the IRS initiates most contacts through regular mail delivered by the United States Postal Service.

You can report a phone scam to the Treasury Inspector General for Tax Administration at IRS Impersonation Scam

-61-

Need more information or forms? Visit IRS.gov.

Reporting or the FTC using the FTC Complaint Assistant at FTC.gov. Add

“IRS Telephone Scam” in the notes.

You can report an unsolicited email claiming to be from the IRS, or an IRS-related component like the Electronic Federal Tax Payment System, to the IRS at phishing@irs.gov.

For more information, go to IRS.gov/

Phishing and IRS.gov/newsroom/howto-know-its-really-the-irs-calling-orknocking-on-your-door.

Paid Preparer Must Sign Your Return

Generally, anyone you pay to prepare your return must sign it and include their

Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but doesn't charge you shouldn’t sign your return.

If your paid preparer is self-employed, then they should check the “self-employed” checkbox.

Assemble Your Return

Assemble any schedules and forms behind Form 1040 or 1040-SR in order of the “Attachment Sequence No.” shown in the upper-right corner of the schedule or form. If you have supporting state-

ments, arrange them in the same order as the schedules or forms they support and attach them last. File your return, schedules, and other attachments on standard size paper. Cutting the paper may cause problems in processing your return. Don’t attach correspondence or other items unless required to do so. Attach Forms W-2 and 2439 to Form 1040 or 1040-SR. If you received a Form W-2c (a corrected Form W-2), attach your original Forms W-2 and any Forms W-2c. Attach Forms W-2G and 1099-R to Form 1040 or 1040-SR if tax was withheld.

Need more information or forms? Visit IRS.gov.

-62-

2022

CAUTION

At Least

But Less Than

Single Married

ling jointly*

Married ling separately

Head of a household

Your tax is—

25,200 25,250 25,300 25,350

2,822 2,828 2,834 2,840

Sample Table

25,250 25,300 25,350 25,400

2,616 2,622 2,628 2,634

2,822 2,828 2,834 2,840

2,734 2,740 2,746 2,752

Tax Table

See the instructions for line 16 to see if you must use the Tax Table below to figure your tax.

Example. A married couple are filing a joint return. Their taxable income on Form 1040, line 15, is $25,300. First, they find the $25,300-25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,628. This is the tax amount they should enter in the entry space on Form 1040, line 16.

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Your tax is—

0 5 0 0 0 0

5 15 1 1 1 1 15 25 2 2 2 2 25 50 4 4 4 4 50 75 6 6 6 6

75 100 9 9 9 9

100 125 11 11 11 11 125 150 14 14 14 14 150 175 16 16 16 16 175 200 19 19 19 19

200 225 21 21 21 21 225 250 24 24 24 24 250 275 26 26 26 26 275 300 29 29 29 29 300 325 31 31 31 31

325 350 34 34 34 34 350 375 36 36 36 36 375 400 39 39 39 39 400 425 41 41 41 41 425 450 44 44 44 44

450 475 46 46 46 46 475 500 49 49 49 49 500 525 51 51 51 51 525 550 54 54 54 54 550 575 56 56 56 56

575 600 59 59 59 59 600 625 61 61 61 61 625 650 64 64 64 64 650 675 66 66 66 66 675 700 69 69 69 69

700 725 71 71 71 71 725 750 74 74 74 74 750 775 76 76 76 76 775 800 79 79 79 79 800 825 81 81 81 81

825 850 84 84 84 84 850 875 86 86 86 86 875 900 89 89 89 89 900 925 91 91 91 91 925 950 94 94 94 94

950 975 96 96 96 96 975 1,000 99 99 99 99

Head of a household

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

1,000

1,000 1,025 101 101 101 101 1,025 1,050 104 104 104 104 1,050 1,075 106 106 106 106 1,075 1,100 109 109 109 109 1,100 1,125 111 111 111 111

1,125 1,150 114 114 114 114 1,150 1,175 116 116 116 116 1,175 1,200 119 119 119 119 1,200 1,225 121 121 121 121 1,225 1,250 124 124 124 124

1,250 1,275 126 126 126 126 1,275 1,300 129 129 129 129 1,300 1,325 131 131 131 131 1,325 1,350 134 134 134 134 1,350 1,375 136 136 136 136

1,375 1,400 139 139 139 139 1,400 1,425 141 141 141 141 1,425 1,450 144 144 144 144 1,450 1,475 146 146 146 146 1,475 1,500 149 149 149 149

1,500 1,525 151 151 151 151 1,525 1,550 154 154 154 154 1,550 1,575 156 156 156 156 1,575 1,600 159 159 159 159 1,600 1,625 161 161 161 161

1,625 1,650 164 164 164 164 1,650 1,675 166 166 166 166 1,675 1,700 169 169 169 169 1,700 1,725 171 171 171 171 1,725 1,750 174 174 174 174

1,750 1,775 176 176 176 176 1,775 1,800 179 179 179 179 1,800 1,825 181 181 181 181 1,825 1,850 184 184 184 184 1,850 1,875 186 186 186 186

1,875 1,900 189 189 189 189 1,900 1,925 191 191 191 191 1,925 1,950 194 194 194 194 1,950 1,975 196 196 196 196 1,975 2,000 199 199 199 199

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

2,000

2,000 2,025 201 201 201 201 2,025 2,050 204 204 204 204 2,050 2,075 206 206 206 206 2,075 2,100 209 209 209 209 2,100 2,125 211 211 211 211

2,125 2,150 214 214 214 214 2,150 2,175 216 216 216 216 2,175 2,200 219 219 219 219 2,200 2,225 221 221 221 221 2,225 2,250 224 224 224 224

2,250 2,275 226 226 226 226 2,275 2,300 229 229 229 229 2,300 2,325 231 231 231 231 2,325 2,350 234 234 234 234 2,350 2,375 236 236 236 236

2,375 2,400 239 239 239 239 2,400 2,425 241 241 241 241 2,425 2,450 244 244 244 244 2,450 2,475 246 246 246 246 2,475 2,500 249 249 249 249

2,500 2,525 251 251 251 251 2,525 2,550 254 254 254 254 2,550 2,575 256 256 256 256 2,575 2,600 259 259 259 259 2,600 2,625 261 261 261 261

2,625 2,650 264 264 264 264 2,650 2,675 266 266 266 266 2,675 2,700 269 269 269 269 2,700 2,725 271 271 271 271 2,725 2,750 274 274 274 274

2,750 2,775 276 276 276 276 2,775 2,800 279 279 279 279 2,800 2,825 281 281 281 281 2,825 2,850 284 284 284 284 2,850 2,875 286 286 286 286

2,875 2,900 289 289 289 289 2,900 2,925 291 291 291 291 2,925 2,950 294 294 294 294 2,950 2,975 296 296 296 296 2,975 3,000 299 299 299 299

* This column must also be used by a qualifying surviving spouse.

- 63 -

(Continued)

Need more information or forms? Visit IRS.gov.

2022 Tax Table — Continued

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

3,000

3,000 3,050 303 303 303 303 3,050 3,100 308 308 308 308 3,100 3,150 313 313 313 313 3,150 3,200 318 318 318 318 3,200 3,250 323 323 323 323

3,250 3,300 328 328 328 328 3,300 3,350 333 333 333 333 3,350 3,400 338 338 338 338 3,400 3,450 343 343 343 343 3,450 3,500 348 348 348 348

3,500 3,550 353 353 353 353 3,550 3,600 358 358 358 358 3,600 3,650 363 363 363 363 3,650 3,700 368 368 368 368 3,700 3,750 373 373 373 373

3,750 3,800 378 378 378 378 3,800 3,850 383 383 383 383 3,850 3,900 388 388 388 388 3,900 3,950 393 393 393 393 3,950 4,000 398 398 398 398

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

6,000

6,000 6,050 603 603 603 603 6,050 6,100 608 608 608 608 6,100 6,150 613 613 613 613 6,150 6,200 618 618 618 618 6,200 6,250 623 623 623 623

6,250 6,300 628 628 628 628 6,300 6,350 633 633 633 633 6,350 6,400 638 638 638 638 6,400 6,450 643 643 643 643 6,450 6,500 648 648 648 648

6,500 6,550 653 653 653 653 6,550 6,600 658 658 658 658 6,600 6,650 663 663 663 663 6,650 6,700 668 668 668 668 6,700 6,750 673 673 673 673

6,750 6,800 678 678 678 678 6,800 6,850 683 683 683 683 6,850 6,900 688 688 688 688 6,900 6,950 693 693 693 693 6,950 7,000 698 698 698 698

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

9,000

9,000 9,050 903 903 903 903 9,050 9,100 908 908 908 908 9,100 9,150 913 913 913 913 9,150 9,200 918 918 918 918 9,200 9,250 923 923 923 923

9,250 9,300 928 928 928 928 9,300 9,350 933 933 933 933 9,350 9,400 938 938 938 938 9,400 9,450 943 943 943 943 9,450 9,500 948 948 948 948

9,500 9,550 953 953 953 953 9,550 9,600 958 958 958 958 9,600 9,650 963 963 963 963 9,650 9,700 968 968 968 968 9,700 9,750 973 973 973 973

9,750 9,800 978 978 978 978 9,800 9,850 983 983 983 983 9,850 9,900 988 988 988 988 9,900 9,950 993 993 993 993 9,950 10,000 998 998 998 998

4,000

4,000 4,050 403 403 403 403 4,050 4,100 408 408 408 408 4,100 4,150 413 413 413 413 4,150 4,200 418 418 418 418 4,200 4,250 423 423 423 423

4,250 4,300 428 428 428 428 4,300 4,350 433 433 433 433 4,350 4,400 438 438 438 438 4,400 4,450 443 443 443 443 4,450 4,500 448 448 448 448

4,500 4,550 453 453 453 453 4,550 4,600 458 458 458 458 4,600 4,650 463 463 463 463 4,650 4,700 468 468 468 468 4,700 4,750 473 473 473 473

4,750 4,800 478 478 478 478 4,800 4,850 483 483 483 483 4,850 4,900 488 488 488 488 4,900 4,950 493 493 493 493 4,950 5,000 498 498 498 498

5,000

5,000 5,050 503 503 503 503 5,050 5,100 508 508 508 508 5,100 5,150 513 513 513 513 5,150 5,200 518 518 518 518 5,200 5,250 523 523 523 523

5,250 5,300 528 528 528 528 5,300 5,350 533 533 533 533 5,350 5,400 538 538 538 538 5,400 5,450 543 543 543 543 5,450 5,500 548 548 548 548

5,500 5,550 553 553 553 553 5,550 5,600 558 558 558 558 5,600 5,650 563 563 563 563 5,650 5,700 568 568 568 568 5,700 5,750 573 573 573 573

5,750 5,800 578 578 578 578 5,800 5,850 583 583 583 583 5,850 5,900 588 588 588 588 5,900 5,950 593 593 593 593 5,950 6,000 598 598 598 598

7,000

7,000 7,050 703 703 703 703 7,050 7,100 708 708 708 708 7,100 7,150 713 713 713 713 7,150 7,200 718 718 718 718 7,200 7,250 723 723 723 723

7,250 7,300 728 728 728 728 7,300 7,350 733 733 733 733 7,350 7,400 738 738 738 738 7,400 7,450 743 743 743 743 7,450 7,500 748 748 748 748

7,500 7,550 753 753 753 753 7,550 7,600 758 758 758 758 7,600 7,650 763 763 763 763 7,650 7,700 768 768 768 768 7,700 7,750 773 773 773 773

7,750 7,800 778 778 778 778 7,800 7,850 783 783 783 783 7,850 7,900 788 788 788 788 7,900 7,950 793 793 793 793 7,950 8,000 798 798 798 798

8,000

8,000 8,050 803 803 803 803 8,050 8,100 808 808 808 808 8,100 8,150 813 813 813 813 8,150 8,200 818 818 818 818 8,200 8,250 823 823 823 823

8,250 8,300 828 828 828 828 8,300 8,350 833 833 833 833 8,350 8,400 838 838 838 838 8,400 8,450 843 843 843 843 8,450 8,500 848 848 848 848

8,500 8,550 853 853 853 853 8,550 8,600 858 858 858 858 8,600 8,650 863 863 863 863 8,650 8,700 868 868 868 868 8,700 8,750 873 873 873 873

8,750 8,800 878 878 878 878 8,800 8,850 883 883 883 883 8,850 8,900 888 888 888 888 8,900 8,950 893 893 893 893 8,950 9,000 898 898 898 898

10,000

10,000 10,050 1,003 1,003 1,003 1,003 10,050 10,100 1,008 1,008 1,008 1,008 10,100 10,150 1,013 1,013 1,013 1,013 10,150 10,200 1,018 1,018 1,018 1,018 10,200 10,250 1,023 1,023 1,023 1,023

10,250 10,300 1,028 1,028 1,028 1,028 10,300 10,350 1,034 1,033 1,034 1,033 10,350 10,400 1,040 1,038 1,040 1,038 10,400 10,450 1,046 1,043 1,046 1,043 10,450 10,500 1,052 1,048 1,052 1,048

10,500 10,550 1,058 1,053 1,058 1,053 10,550 10,600 1,064 1,058 1,064 1,058 10,600 10,650 1,070 1,063 1,070 1,063 10,650 10,700 1,076 1,068 1,076 1,068 10,700 10,750 1,082 1,073 1,082 1,073

10,750 10,800 1,088 1,078 1,088 1,078 10,800 10,850 1,094 1,083 1,094 1,083 10,850 10,900 1,100 1,088 1,100 1,088 10,900 10,950 1,106 1,093 1,106 1,093 10,950 11,000 1,112 1,098 1,112 1,098

11,000

11,000 11,050 1,118 1,103 1,118 1,103 11,050 11,100 1,124 1,108 1,124 1,108 11,100 11,150 1,130 1,113 1,130 1,113 11,150 11,200 1,136 1,118 1,136 1,118 11,200 11,250 1,142 1,123 1,142 1,123

11,250 11,300 1,148 1,128 1,148 1,128 11,300 11,350 1,154 1,133 1,154 1,133 11,350 11,400 1,160 1,138 1,160 1,138 11,400 11,450 1,166 1,143 1,166 1,143 11,450 11,500 1,172 1,148 1,172 1,148

11,500 11,550 1,178 1,153 1,178 1,153 11,550 11,600 1,184 1,158 1,184 1,158 11,600 11,650 1,190 1,163 1,190 1,163 11,650 11,700 1,196 1,168 1,196 1,168 11,700 11,750 1,202 1,173 1,202 1,173

11,750 11,800 1,208 1,178 1,208 1,178 11,800 11,850 1,214 1,183 1,214 1,183 11,850 11,900 1,220 1,188 1,220 1,188 11,900 11,950 1,226 1,193 1,226 1,193 11,950 12,000 1,232 1,198 1,232 1,198

* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

(Continued)

- 64 -

2022 Tax Table — Continued

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

12,000

12,000 12,050 1,238 1,203 1,238 1,203 12,050 12,100 1,244 1,208 1,244 1,208 12,100 12,150 1,250 1,213 1,250 1,213 12,150 12,200 1,256 1,218 1,256 1,218 12,200 12,250 1,262 1,223 1,262 1,223

12,250 12,300 1,268 1,228 1,268 1,228 12,300 12,350 1,274 1,233 1,274 1,233 12,350 12,400 1,280 1,238 1,280 1,238 12,400 12,450 1,286 1,243 1,286 1,243 12,450 12,500 1,292 1,248 1,292 1,248

12,500 12,550 1,298 1,253 1,298 1,253 12,550 12,600 1,304 1,258 1,304 1,258 12,600 12,650 1,310 1,263 1,310 1,263 12,650 12,700 1,316 1,268 1,316 1,268 12,700 12,750 1,322 1,273 1,322 1,273

12,750 12,800 1,328 1,278 1,328 1,278 12,800 12,850 1,334 1,283 1,334 1,283 12,850 12,900 1,340 1,288 1,340 1,288 12,900 12,950 1,346 1,293 1,346 1,293 12,950 13,000 1,352 1,298 1,352 1,298

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

15,000

15,000 15,050 1,598 1,503 1,598 1,510 15,050 15,100 1,604 1,508 1,604 1,516 15,100 15,150 1,610 1,513 1,610 1,522 15,150 15,200 1,616 1,518 1,616 1,528 15,200 15,250 1,622 1,523 1,622 1,534

15,250 15,300 1,628 1,528 1,628 1,540 15,300 15,350 1,634 1,533 1,634 1,546 15,350 15,400 1,640 1,538 1,640 1,552 15,400 15,450 1,646 1,543 1,646 1,558 15,450 15,500 1,652 1,548 1,652 1,564

15,500 15,550 1,658 1,553 1,658 1,570 15,550 15,600 1,664 1,558 1,664 1,576 15,600 15,650 1,670 1,563 1,670 1,582 15,650 15,700 1,676 1,568 1,676 1,588 15,700 15,750 1,682 1,573 1,682 1,594

15,750 15,800 1,688 1,578 1,688 1,600 15,800 15,850 1,694 1,583 1,694 1,606 15,850 15,900 1,700 1,588 1,700 1,612 15,900 15,950 1,706 1,593 1,706 1,618 15,950 16,000 1,712 1,598 1,712 1,624

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

18,000

18,000 18,050 1,958 1,803 1,958 1,870 18,050 18,100 1,964 1,808 1,964 1,876 18,100 18,150 1,970 1,813 1,970 1,882 18,150 18,200 1,976 1,818 1,976 1,888 18,200 18,250 1,982 1,823 1,982 1,894

18,250 18,300 1,988 1,828 1,988 1,900 18,300 18,350 1,994 1,833 1,994 1,906 18,350 18,400 2,000 1,838 2,000 1,912 18,400 18,450 2,006 1,843 2,006 1,918 18,450 18,500 2,012 1,848 2,012 1,924

18,500 18,550 2,018 1,853 2,018 1,930 18,550 18,600 2,024 1,858 2,024 1,936 18,600 18,650 2,030 1,863 2,030 1,942 18,650 18,700 2,036 1,868 2,036 1,948 18,700 18,750 2,042 1,873 2,042 1,954

18,750 18,800 2,048 1,878 2,048 1,960 18,800 18,850 2,054 1,883 2,054 1,966 18,850 18,900 2,060 1,888 2,060 1,972 18,900 18,950 2,066 1,893 2,066 1,978 18,950 19,000 2,072 1,898 2,072 1,984

13,000

13,000 13,050 1,358 1,303 1,358 1,303 13,050 13,100 1,364 1,308 1,364 1,308 13,100 13,150 1,370 1,313 1,370 1,313 13,150 13,200 1,376 1,318 1,376 1,318 13,200 13,250 1,382 1,323 1,382 1,323

13,250 13,300 1,388 1,328 1,388 1,328 13,300 13,350 1,394 1,333 1,394 1,333 13,350 13,400 1,400 1,338 1,400 1,338 13,400 13,450 1,406 1,343 1,406 1,343 13,450 13,500 1,412 1,348 1,412 1,348

13,500 13,550 1,418 1,353 1,418 1,353 13,550 13,600 1,424 1,358 1,424 1,358 13,600 13,650 1,430 1,363 1,430 1,363 13,650 13,700 1,436 1,368 1,436 1,368 13,700 13,750 1,442 1,373 1,442 1,373

13,750 13,800 1,448 1,378 1,448 1,378 13,800 13,850 1,454 1,383 1,454 1,383 13,850 13,900 1,460 1,388 1,460 1,388 13,900 13,950 1,466 1,393 1,466 1,393 13,950 14,000 1,472 1,398 1,472 1,398

14,000

14,000 14,050 1,478 1,403 1,478 1,403 14,050 14,100 1,484 1,408 1,484 1,408 14,100 14,150 1,490 1,413 1,490 1,413 14,150 14,200 1,496 1,418 1,496 1,418 14,200 14,250 1,502 1,423 1,502 1,423

14,250 14,300 1,508 1,428 1,508 1,428 14,300 14,350 1,514 1,433 1,514 1,433 14,350 14,400 1,520 1,438 1,520 1,438 14,400 14,450 1,526 1,443 1,526 1,443 14,450 14,500 1,532 1,448 1,532 1,448

14,500 14,550 1,538 1,453 1,538 1,453 14,550 14,600 1,544 1,458 1,544 1,458 14,600 14,650 1,550 1,463 1,550 1,463 14,650 14,700 1,556 1,468 1,556 1,468 14,700 14,750 1,562 1,473 1,562 1,474

14,750 14,800 1,568 1,478 1,568 1,480 14,800 14,850 1,574 1,483 1,574 1,486 14,850 14,900 1,580 1,488 1,580 1,492 14,900 14,950 1,586 1,493 1,586 1,498 14,950 15,000 1,592 1,498 1,592 1,504

16,000

16,000 16,050 1,718 1,603 1,718 1,630 16,050 16,100 1,724 1,608 1,724 1,636 16,100 16,150 1,730 1,613 1,730 1,642 16,150 16,200 1,736 1,618 1,736 1,648 16,200 16,250 1,742 1,623 1,742 1,654

16,250 16,300 1,748 1,628 1,748 1,660 16,300 16,350 1,754 1,633 1,754 1,666 16,350 16,400 1,760 1,638 1,760 1,672 16,400 16,450 1,766 1,643 1,766 1,678 16,450 16,500 1,772 1,648 1,772 1,684

16,500 16,550 1,778 1,653 1,778 1,690 16,550 16,600 1,784 1,658 1,784 1,696 16,600 16,650 1,790 1,663 1,790 1,702 16,650 16,700 1,796 1,668 1,796 1,708 16,700 16,750 1,802 1,673 1,802 1,714

16,750 16,800 1,808 1,678 1,808 1,720 16,800 16,850 1,814 1,683 1,814 1,726 16,850 16,900 1,820 1,688 1,820 1,732 16,900 16,950 1,826 1,693 1,826 1,738 16,950 17,000 1,832 1,698 1,832 1,744

17,000

17,000 17,050 1,838 1,703 1,838 1,750 17,050 17,100 1,844 1,708 1,844 1,756 17,100 17,150 1,850 1,713 1,850 1,762 17,150 17,200 1,856 1,718 1,856 1,768 17,200 17,250 1,862 1,723 1,862 1,774

17,250 17,300 1,868 1,728 1,868 1,780 17,300 17,350 1,874 1,733 1,874 1,786 17,350 17,400 1,880 1,738 1,880 1,792 17,400 17,450 1,886 1,743 1,886 1,798 17,450 17,500 1,892 1,748 1,892 1,804

17,500 17,550 1,898 1,753 1,898 1,810 17,550 17,600 1,904 1,758 1,904 1,816 17,600 17,650 1,910 1,763 1,910 1,822 17,650 17,700 1,916 1,768 1,916 1,828 17,700 17,750 1,922 1,773 1,922 1,834

17,750 17,800 1,928 1,778 1,928 1,840 17,800 17,850 1,934 1,783 1,934 1,846 17,850 17,900 1,940 1,788 1,940 1,852 17,900 17,950 1,946 1,793 1,946 1,858 17,950 18,000 1,952 1,798 1,952 1,864

19,000

19,000 19,050 2,078 1,903 2,078 1,990 19,050 19,100 2,084 1,908 2,084 1,996 19,100 19,150 2,090 1,913 2,090 2,002 19,150 19,200 2,096 1,918 2,096 2,008 19,200 19,250 2,102 1,923 2,102 2,014

19,250 19,300 2,108 1,928 2,108 2,020 19,300 19,350 2,114 1,933 2,114 2,026 19,350 19,400 2,120 1,938 2,120 2,032 19,400 19,450 2,126 1,943 2,126 2,038 19,450 19,500 2,132 1,948 2,132 2,044

19,500 19,550 2,138 1,953 2,138 2,050 19,550 19,600 2,144 1,958 2,144 2,056 19,600 19,650 2,150 1,963 2,150 2,062 19,650 19,700 2,156 1,968 2,156 2,068 19,700 19,750 2,162 1,973 2,162 2,074

19,750 19,800 2,168 1,978 2,168 2,080 19,800 19,850 2,174 1,983 2,174 2,086 19,850 19,900 2,180 1,988 2,180 2,092 19,900 19,950 2,186 1,993 2,186 2,098 19,950 20,000 2,192 1,998 2,192 2,104

20,000

20,000 20,050 2,198 2,003 2,198 2,110 20,050 20,100 2,204 2,008 2,204 2,116 20,100 20,150 2,210 2,013 2,210 2,122 20,150 20,200 2,216 2,018 2,216 2,128 20,200 20,250 2,222 2,023 2,222 2,134

20,250 20,300 2,228 2,028 2,228 2,140 20,300 20,350 2,234 2,033 2,234 2,146 20,350 20,400 2,240 2,038 2,240 2,152 20,400 20,450 2,246 2,043 2,246 2,158 20,450 20,500 2,252 2,048 2,252 2,164

20,500 20,550 2,258 2,053 2,258 2,170 20,550 20,600 2,264 2,058 2,264 2,176 20,600 20,650 2,270 2,064 2,270 2,182 20,650 20,700 2,276 2,070 2,276 2,188 20,700 20,750 2,282 2,076 2,282 2,194

20,750 20,800 2,288 2,082 2,288 2,200 20,800 20,850 2,294 2,088 2,294 2,206 20,850 20,900 2,300 2,094 2,300 2,212 20,900 20,950 2,306 2,100 2,306 2,218 20,950 21,000 2,312 2,106 2,312 2,224

* This column must also be used by a qualifying surviving spouse.

- 65 -

(Continued)

Need more information or forms? Visit IRS.gov.

2022 Tax Table — Continued

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

21,000

21,000 21,050 2,318 2,112 2,318 2,230 21,050 21,100 2,324 2,118 2,324 2,236 21,100 21,150 2,330 2,124 2,330 2,242 21,150 21,200 2,336 2,130 2,336 2,248 21,200 21,250 2,342 2,136 2,342 2,254

21,250 21,300 2,348 2,142 2,348 2,260 21,300 21,350 2,354 2,148 2,354 2,266 21,350 21,400 2,360 2,154 2,360 2,272 21,400 21,450 2,366 2,160 2,366 2,278 21,450 21,500 2,372 2,166 2,372 2,284

21,500 21,550 2,378 2,172 2,378 2,290 21,550 21,600 2,384 2,178 2,384 2,296 21,600 21,650 2,390 2,184 2,390 2,302 21,650 21,700 2,396 2,190 2,396 2,308 21,700 21,750 2,402 2,196 2,402 2,314

21,750 21,800 2,408 2,202 2,408 2,320 21,800 21,850 2,414 2,208 2,414 2,326 21,850 21,900 2,420 2,214 2,420 2,332 21,900 21,950 2,426 2,220 2,426 2,338 21,950 22,000 2,432 2,226 2,432 2,344

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

24,000

24,000 24,050 2,678 2,472 2,678 2,590 24,050 24,100 2,684 2,478 2,684 2,596 24,100 24,150 2,690 2,484 2,690 2,602 24,150 24,200 2,696 2,490 2,696 2,608 24,200 24,250 2,702 2,496 2,702 2,614

24,250 24,300 2,708 2,502 2,708 2,620 24,300 24,350 2,714 2,508 2,714 2,626 24,350 24,400 2,720 2,514 2,720 2,632 24,400 24,450 2,726 2,520 2,726 2,638 24,450 24,500 2,732 2,526 2,732 2,644

24,500 24,550 2,738 2,532 2,738 2,650 24,550 24,600 2,744 2,538 2,744 2,656 24,600 24,650 2,750 2,544 2,750 2,662 24,650 24,700 2,756 2,550 2,756 2,668 24,700 24,750 2,762 2,556 2,762 2,674

24,750 24,800 2,768 2,562 2,768 2,680 24,800 24,850 2,774 2,568 2,774 2,686 24,850 24,900 2,780 2,574 2,780 2,692 24,900 24,950 2,786 2,580 2,786 2,698 24,950 25,000 2,792 2,586 2,792 2,704

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

27,000

27,000 27,050 3,038 2,832 3,038 2,950 27,050 27,100 3,044 2,838 3,044 2,956 27,100 27,150 3,050 2,844 3,050 2,962 27,150 27,200 3,056 2,850 3,056 2,968 27,200 27,250 3,062 2,856 3,062 2,974

27,250 27,300 3,068 2,862 3,068 2,980 27,300 27,350 3,074 2,868 3,074 2,986 27,350 27,400 3,080 2,874 3,080 2,992 27,400 27,450 3,086 2,880 3,086 2,998 27,450 27,500 3,092 2,886 3,092 3,004

27,500 27,550 3,098 2,892 3,098 3,010 27,550 27,600 3,104 2,898 3,104 3,016 27,600 27,650 3,110 2,904 3,110 3,022 27,650 27,700 3,116 2,910 3,116 3,028 27,700 27,750 3,122 2,916 3,122 3,034

27,750 27,800 3,128 2,922 3,128 3,040 27,800 27,850 3,134 2,928 3,134 3,046 27,850 27,900 3,140 2,934 3,140 3,052 27,900 27,950 3,146 2,940 3,146 3,058 27,950 28,000 3,152 2,946 3,152 3,064

22,000

22,000 22,050 2,438 2,232 2,438 2,350 22,050 22,100 2,444 2,238 2,444 2,356 22,100 22,150 2,450 2,244 2,450 2,362 22,150 22,200 2,456 2,250 2,456 2,368 22,200 22,250 2,462 2,256 2,462 2,374

22,250 22,300 2,468 2,262 2,468 2,380 22,300 22,350 2,474 2,268 2,474 2,386 22,350 22,400 2,480 2,274 2,480 2,392 22,400 22,450 2,486 2,280 2,486 2,398 22,450 22,500 2,492 2,286 2,492 2,404

22,500 22,550 2,498 2,292 2,498 2,410 22,550 22,600 2,504 2,298 2,504 2,416 22,600 22,650 2,510 2,304 2,510 2,422 22,650 22,700 2,516 2,310 2,516 2,428 22,700 22,750 2,522 2,316 2,522 2,434

22,750 22,800 2,528 2,322 2,528 2,440 22,800 22,850 2,534 2,328 2,534 2,446 22,850 22,900 2,540 2,334 2,540 2,452 22,900 22,950 2,546 2,340 2,546 2,458 22,950 23,000 2,552 2,346 2,552 2,464

23,000

23,000 23,050 2,558 2,352 2,558 2,470 23,050 23,100 2,564 2,358 2,564 2,476 23,100 23,150 2,570 2,364 2,570 2,482 23,150 23,200 2,576 2,370 2,576 2,488 23,200 23,250 2,582 2,376 2,582 2,494

23,250 23,300 2,588 2,382 2,588 2,500 23,300 23,350 2,594 2,388 2,594 2,506 23,350 23,400 2,600 2,394 2,600 2,512 23,400 23,450 2,606 2,400 2,606 2,518 23,450 23,500 2,612 2,406 2,612 2,524

23,500 23,550 2,618 2,412 2,618 2,530 23,550 23,600 2,624 2,418 2,624 2,536 23,600 23,650 2,630 2,424 2,630 2,542 23,650 23,700 2,636 2,430 2,636 2,548 23,700 23,750 2,642 2,436 2,642 2,554

23,750 23,800 2,648 2,442 2,648 2,560 23,800 23,850 2,654 2,448 2,654 2,566 23,850 23,900 2,660 2,454 2,660 2,572 23,900 23,950 2,666 2,460 2,666 2,578 23,950 24,000 2,672 2,466 2,672 2,584

25,000

25,000 25,050 2,798 2,592 2,798 2,710 25,050 25,100 2,804 2,598 2,804 2,716 25,100 25,150 2,810 2,604 2,810 2,722 25,150 25,200 2,816 2,610 2,816 2,728 25,200 25,250 2,822 2,616 2,822 2,734

25,250 25,300 2,828 2,622 2,828 2,740 25,300 25,350 2,834 2,628 2,834 2,746 25,350 25,400 2,840 2,634 2,840 2,752 25,400 25,450 2,846 2,640 2,846 2,758 25,450 25,500 2,852 2,646 2,852 2,764

25,500 25,550 2,858 2,652 2,858 2,770 25,550 25,600 2,864 2,658 2,864 2,776 25,600 25,650 2,870 2,664 2,870 2,782 25,650 25,700 2,876 2,670 2,876 2,788 25,700 25,750 2,882 2,676 2,882 2,794

25,750 25,800 2,888 2,682 2,888 2,800 25,800 25,850 2,894 2,688 2,894 2,806 25,850 25,900 2,900 2,694 2,900 2,812 25,900 25,950 2,906 2,700 2,906 2,818 25,950 26,000 2,912 2,706 2,912 2,824

26,000

26,000 26,050 2,918 2,712 2,918 2,830 26,050 26,100 2,924 2,718 2,924 2,836 26,100 26,150 2,930 2,724 2,930 2,842 26,150 26,200 2,936 2,730 2,936 2,848 26,200 26,250 2,942 2,736 2,942 2,854

26,250 26,300 2,948 2,742 2,948 2,860 26,300 26,350 2,954 2,748 2,954 2,866 26,350 26,400 2,960 2,754 2,960 2,872 26,400 26,450 2,966 2,760 2,966 2,878 26,450 26,500 2,972 2,766 2,972 2,884

26,500 26,550 2,978 2,772 2,978 2,890 26,550 26,600 2,984 2,778 2,984 2,896 26,600 26,650 2,990 2,784 2,990 2,902 26,650 26,700 2,996 2,790 2,996 2,908 26,700 26,750 3,002 2,796 3,002 2,914

26,750 26,800 3,008 2,802 3,008 2,920 26,800 26,850 3,014 2,808 3,014 2,926 26,850 26,900 3,020 2,814 3,020 2,932 26,900 26,950 3,026 2,820 3,026 2,938 26,950 27,000 3,032 2,826 3,032 2,944

28,000

28,000 28,050 3,158 2,952 3,158 3,070 28,050 28,100 3,164 2,958 3,164 3,076 28,100 28,150 3,170 2,964 3,170 3,082 28,150 28,200 3,176 2,970 3,176 3,088 28,200 28,250 3,182 2,976 3,182 3,094

28,250 28,300 3,188 2,982 3,188 3,100 28,300 28,350 3,194 2,988 3,194 3,106 28,350 28,400 3,200 2,994 3,200 3,112 28,400 28,450 3,206 3,000 3,206 3,118 28,450 28,500 3,212 3,006 3,212 3,124

28,500 28,550 3,218 3,012 3,218 3,130 28,550 28,600 3,224 3,018 3,224 3,136 28,600 28,650 3,230 3,024 3,230 3,142 28,650 28,700 3,236 3,030 3,236 3,148 28,700 28,750 3,242 3,036 3,242 3,154

28,750 28,800 3,248 3,042 3,248 3,160 28,800 28,850 3,254 3,048 3,254 3,166 28,850 28,900 3,260 3,054 3,260 3,172 28,900 28,950 3,266 3,060 3,266 3,178 28,950 29,000 3,272 3,066 3,272 3,184

29,000

29,000 29,050 3,278 3,072 3,278 3,190 29,050 29,100 3,284 3,078 3,284 3,196 29,100 29,150 3,290 3,084 3,290 3,202 29,150 29,200 3,296 3,090 3,296 3,208 29,200 29,250 3,302 3,096 3,302 3,214

29,250 29,300 3,308 3,102 3,308 3,220 29,300 29,350 3,314 3,108 3,314 3,226 29,350 29,400 3,320 3,114 3,320 3,232 29,400 29,450 3,326 3,120 3,326 3,238 29,450 29,500 3,332 3,126 3,332 3,244

29,500 29,550 3,338 3,132 3,338 3,250 29,550 29,600 3,344 3,138 3,344 3,256 29,600 29,650 3,350 3,144 3,350 3,262 29,650 29,700 3,356 3,150 3,356 3,268 29,700 29,750 3,362 3,156 3,362 3,274

29,750 29,800 3,368 3,162 3,368 3,280 29,800 29,850 3,374 3,168 3,374 3,286 29,850 29,900 3,380 3,174 3,380 3,292 29,900 29,950 3,386 3,180 3,386 3,298 29,950 30,000 3,392 3,186 3,392 3,304

* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

(Continued)

- 66 -

2022 Tax Table — Continued

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

30,000

30,000 30,050 3,398 3,192 3,398 3,310 30,050 30,100 3,404 3,198 3,404 3,316 30,100 30,150 3,410 3,204 3,410 3,322 30,150 30,200 3,416 3,210 3,416 3,328 30,200 30,250 3,422 3,216 3,422 3,334

30,250 30,300 3,428 3,222 3,428 3,340 30,300 30,350 3,434 3,228 3,434 3,346 30,350 30,400 3,440 3,234 3,440 3,352 30,400 30,450 3,446 3,240 3,446 3,358 30,450 30,500 3,452 3,246 3,452 3,364

30,500 30,550 3,458 3,252 3,458 3,370 30,550 30,600 3,464 3,258 3,464 3,376 30,600 30,650 3,470 3,264 3,470 3,382 30,650 30,700 3,476 3,270 3,476 3,388 30,700 30,750 3,482 3,276 3,482 3,394

30,750 30,800 3,488 3,282 3,488 3,400 30,800 30,850 3,494 3,288 3,494 3,406 30,850 30,900 3,500 3,294 3,500 3,412 30,900 30,950 3,506 3,300 3,506 3,418 30,950 31,000 3,512 3,306 3,512 3,424

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

33,000

33,000 33,050 3,758 3,552 3,758 3,670 33,050 33,100 3,764 3,558 3,764 3,676 33,100 33,150 3,770 3,564 3,770 3,682 33,150 33,200 3,776 3,570 3,776 3,688 33,200 33,250 3,782 3,576 3,782 3,694

33,250 33,300 3,788 3,582 3,788 3,700 33,300 33,350 3,794 3,588 3,794 3,706 33,350 33,400 3,800 3,594 3,800 3,712 33,400 33,450 3,806 3,600 3,806 3,718 33,450 33,500 3,812 3,606 3,812 3,724

33,500 33,550 3,818 3,612 3,818 3,730 33,550 33,600 3,824 3,618 3,824 3,736 33,600 33,650 3,830 3,624 3,830 3,742 33,650 33,700 3,836 3,630 3,836 3,748 33,700 33,750 3,842 3,636 3,842 3,754

33,750 33,800 3,848 3,642 3,848 3,760 33,800 33,850 3,854 3,648 3,854 3,766 33,850 33,900 3,860 3,654 3,860 3,772 33,900 33,950 3,866 3,660 3,866 3,778 33,950 34,000 3,872 3,666 3,872 3,784

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

36,000

36,000 36,050 4,118 3,912 4,118 4,030 36,050 36,100 4,124 3,918 4,124 4,036 36,100 36,150 4,130 3,924 4,130 4,042 36,150 36,200 4,136 3,930 4,136 4,048 36,200 36,250 4,142 3,936 4,142 4,054

36,250 36,300 4,148 3,942 4,148 4,060 36,300 36,350 4,154 3,948 4,154 4,066 36,350 36,400 4,160 3,954 4,160 4,072 36,400 36,450 4,166 3,960 4,166 4,078 36,450 36,500 4,172 3,966 4,172 4,084

36,500 36,550 4,178 3,972 4,178 4,090 36,550 36,600 4,184 3,978 4,184 4,096 36,600 36,650 4,190 3,984 4,190 4,102 36,650 36,700 4,196 3,990 4,196 4,108 36,700 36,750 4,202 3,996 4,202 4,114

36,750 36,800 4,208 4,002 4,208 4,120 36,800 36,850 4,214 4,008 4,214 4,126 36,850 36,900 4,220 4,014 4,220 4,132 36,900 36,950 4,226 4,020 4,226 4,138 36,950 37,000 4,232 4,026 4,232 4,144

31,000

31,000 31,050 3,518 3,312 3,518 3,430 31,050 31,100 3,524 3,318 3,524 3,436 31,100 31,150 3,530 3,324 3,530 3,442 31,150 31,200 3,536 3,330 3,536 3,448 31,200 31,250 3,542 3,336 3,542 3,454

31,250 31,300 3,548 3,342 3,548 3,460 31,300 31,350 3,554 3,348 3,554 3,466 31,350 31,400 3,560 3,354 3,560 3,472 31,400 31,450 3,566 3,360 3,566 3,478 31,450 31,500 3,572 3,366 3,572 3,484

31,500 31,550 3,578 3,372 3,578 3,490 31,550 31,600 3,584 3,378 3,584 3,496 31,600 31,650 3,590 3,384 3,590 3,502 31,650 31,700 3,596 3,390 3,596 3,508 31,700 31,750 3,602 3,396 3,602 3,514

31,750 31,800 3,608 3,402 3,608 3,520 31,800 31,850 3,614 3,408 3,614 3,526 31,850 31,900 3,620 3,414 3,620 3,532 31,900 31,950 3,626 3,420 3,626 3,538 31,950 32,000 3,632 3,426 3,632 3,544

32,000

32,000 32,050 3,638 3,432 3,638 3,550 32,050 32,100 3,644 3,438 3,644 3,556 32,100 32,150 3,650 3,444 3,650 3,562 32,150 32,200 3,656 3,450 3,656 3,568 32,200 32,250 3,662 3,456 3,662 3,574

32,250 32,300 3,668 3,462 3,668 3,580 32,300 32,350 3,674 3,468 3,674 3,586 32,350 32,400 3,680 3,474 3,680 3,592 32,400 32,450 3,686 3,480 3,686 3,598 32,450 32,500 3,692 3,486 3,692 3,604

32,500 32,550 3,698 3,492 3,698 3,610 32,550 32,600 3,704 3,498 3,704 3,616 32,600 32,650 3,710 3,504 3,710 3,622 32,650 32,700 3,716 3,510 3,716 3,628 32,700 32,750 3,722 3,516 3,722 3,634

32,750 32,800 3,728 3,522 3,728 3,640 32,800 32,850 3,734 3,528 3,734 3,646 32,850 32,900 3,740 3,534 3,740 3,652 32,900 32,950 3,746 3,540 3,746 3,658 32,950 33,000 3,752 3,546 3,752 3,664

34,000

34,000 34,050 3,878 3,672 3,878 3,790 34,050 34,100 3,884 3,678 3,884 3,796 34,100 34,150 3,890 3,684 3,890 3,802 34,150 34,200 3,896 3,690 3,896 3,808 34,200 34,250 3,902 3,696 3,902 3,814

34,250 34,300 3,908 3,702 3,908 3,820 34,300 34,350 3,914 3,708 3,914 3,826 34,350 34,400 3,920 3,714 3,920 3,832 34,400 34,450 3,926 3,720 3,926 3,838 34,450 34,500 3,932 3,726 3,932 3,844

34,500 34,550 3,938 3,732 3,938 3,850 34,550 34,600 3,944 3,738 3,944 3,856 34,600 34,650 3,950 3,744 3,950 3,862 34,650 34,700 3,956 3,750 3,956 3,868 34,700 34,750 3,962 3,756 3,962 3,874

34,750 34,800 3,968 3,762 3,968 3,880 34,800 34,850 3,974 3,768 3,974 3,886 34,850 34,900 3,980 3,774 3,980 3,892 34,900 34,950 3,986 3,780 3,986 3,898 34,950 35,000 3,992 3,786 3,992 3,904

35,000

35,000 35,050 3,998 3,792 3,998 3,910 35,050 35,100 4,004 3,798 4,004 3,916 35,100 35,150 4,010 3,804 4,010 3,922 35,150 35,200 4,016 3,810 4,016 3,928 35,200 35,250 4,022 3,816 4,022 3,934

35,250 35,300 4,028 3,822 4,028 3,940 35,300 35,350 4,034 3,828 4,034 3,946 35,350 35,400 4,040 3,834 4,040 3,952 35,400 35,450 4,046 3,840 4,046 3,958 35,450 35,500 4,052 3,846 4,052 3,964

35,500 35,550 4,058 3,852 4,058 3,970 35,550 35,600 4,064 3,858 4,064 3,976 35,600 35,650 4,070 3,864 4,070 3,982 35,650 35,700 4,076 3,870 4,076 3,988 35,700 35,750 4,082 3,876 4,082 3,994

35,750 35,800 4,088 3,882 4,088 4,000 35,800 35,850 4,094 3,888 4,094 4,006 35,850 35,900 4,100 3,894 4,100 4,012 35,900 35,950 4,106 3,900 4,106 4,018 35,950 36,000 4,112 3,906 4,112 4,024

37,000

37,000 37,050 4,238 4,032 4,238 4,150 37,050 37,100 4,244 4,038 4,244 4,156 37,100 37,150 4,250 4,044 4,250 4,162 37,150 37,200 4,256 4,050 4,256 4,168 37,200 37,250 4,262 4,056 4,262 4,174

37,250 37,300 4,268 4,062 4,268 4,180 37,300 37,350 4,274 4,068 4,274 4,186 37,350 37,400 4,280 4,074 4,280 4,192 37,400 37,450 4,286 4,080 4,286 4,198 37,450 37,500 4,292 4,086 4,292 4,204

37,500 37,550 4,298 4,092 4,298 4,210 37,550 37,600 4,304 4,098 4,304 4,216 37,600 37,650 4,310 4,104 4,310 4,222 37,650 37,700 4,316 4,110 4,316 4,228 37,700 37,750 4,322 4,116 4,322 4,234

37,750 37,800 4,328 4,122 4,328 4,240 37,800 37,850 4,334 4,128 4,334 4,246 37,850 37,900 4,340 4,134 4,340 4,252 37,900 37,950 4,346 4,140 4,346 4,258 37,950 38,000 4,352 4,146 4,352 4,264

38,000

38,000 38,050 4,358 4,152 4,358 4,270 38,050 38,100 4,364 4,158 4,364 4,276 38,100 38,150 4,370 4,164 4,370 4,282 38,150 38,200 4,376 4,170 4,376 4,288 38,200 38,250 4,382 4,176 4,382 4,294

38,250 38,300 4,388 4,182 4,388 4,300 38,300 38,350 4,394 4,188 4,394 4,306 38,350 38,400 4,400 4,194 4,400 4,312 38,400 38,450 4,406 4,200 4,406 4,318 38,450 38,500 4,412 4,206 4,412 4,324

38,500 38,550 4,418 4,212 4,418 4,330 38,550 38,600 4,424 4,218 4,424 4,336 38,600 38,650 4,430 4,224 4,430 4,342 38,650 38,700 4,436 4,230 4,436 4,348 38,700 38,750 4,442 4,236 4,442 4,354

38,750 38,800 4,448 4,242 4,448 4,360 38,800 38,850 4,454 4,248 4,454 4,366 38,850 38,900 4,460 4,254 4,460 4,372 38,900 38,950 4,466 4,260 4,466 4,378 38,950 39,000 4,472 4,266 4,472 4,384

* This column must also be used by a qualifying surviving spouse.

- 67 -

(Continued)

Need more information or forms? Visit IRS.gov.

2022 Tax Table — Continued

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

39,000

39,000 39,050 4,478 4,272 4,478 4,390 39,050 39,100 4,484 4,278 4,484 4,396 39,100 39,150 4,490 4,284 4,490 4,402 39,150 39,200 4,496 4,290 4,496 4,408 39,200 39,250 4,502 4,296 4,502 4,414

39,250 39,300 4,508 4,302 4,508 4,420 39,300 39,350 4,514 4,308 4,514 4,426 39,350 39,400 4,520 4,314 4,520 4,432 39,400 39,450 4,526 4,320 4,526 4,438 39,450 39,500 4,532 4,326 4,532 4,444

39,500 39,550 4,538 4,332 4,538 4,450 39,550 39,600 4,544 4,338 4,544 4,456 39,600 39,650 4,550 4,344 4,550 4,462 39,650 39,700 4,556 4,350 4,556 4,468 39,700 39,750 4,562 4,356 4,562 4,474

39,750 39,800 4,568 4,362 4,568 4,480 39,800 39,850 4,574 4,368 4,574 4,486 39,850 39,900 4,580 4,374 4,580 4,492 39,900 39,950 4,586 4,380 4,586 4,498 39,950 40,000 4,592 4,386 4,592 4,504

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

42,000

42,000 42,050 4,863 4,632 4,863 4,750 42,050 42,100 4,874 4,638 4,874 4,756 42,100 42,150 4,885 4,644 4,885 4,762 42,150 42,200 4,896 4,650 4,896 4,768 42,200 42,250 4,907 4,656 4,907 4,774

42,250 42,300 4,918 4,662 4,918 4,780 42,300 42,350 4,929 4,668 4,929 4,786 42,350 42,400 4,940 4,674 4,940 4,792 42,400 42,450 4,951 4,680 4,951 4,798 42,450 42,500 4,962 4,686 4,962 4,804

42,500 42,550 4,973 4,692 4,973 4,810 42,550 42,600 4,984 4,698 4,984 4,816 42,600 42,650 4,995 4,704 4,995 4,822 42,650 42,700 5,006 4,710 5,006 4,828 42,700 42,750 5,017 4,716 5,017 4,834

42,750 42,800 5,028 4,722 5,028 4,840 42,800 42,850 5,039 4,728 5,039 4,846 42,850 42,900 5,050 4,734 5,050 4,852 42,900 42,950 5,061 4,740 5,061 4,858 42,950 43,000 5,072 4,746 5,072 4,864

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

45,000

45,000 45,050 5,523 4,992 5,523 5,110 45,050 45,100 5,534 4,998 5,534 5,116 45,100 45,150 5,545 5,004 5,545 5,122 45,150 45,200 5,556 5,010 5,556 5,128 45,200 45,250 5,567 5,016 5,567 5,134

45,250 45,300 5,578 5,022 5,578 5,140 45,300 45,350 5,589 5,028 5,589 5,146 45,350 45,400 5,600 5,034 5,600 5,152 45,400 45,450 5,611 5,040 5,611 5,158 45,450 45,500 5,622 5,046 5,622 5,164

45,500 45,550 5,633 5,052 5,633 5,170 45,550 45,600 5,644 5,058 5,644 5,176 45,600 45,650 5,655 5,064 5,655 5,182 45,650 45,700 5,666 5,070 5,666 5,188 45,700 45,750 5,677 5,076 5,677 5,194

45,750 45,800 5,688 5,082 5,688 5,200 45,800 45,850 5,699 5,088 5,699 5,206 45,850 45,900 5,710 5,094 5,710 5,212 45,900 45,950 5,721 5,100 5,721 5,218 45,950 46,000 5,732 5,106 5,732 5,224

40,000

40,000 40,050 4,598 4,392 4,598 4,510 40,050 40,100 4,604 4,398 4,604 4,516 40,100 40,150 4,610 4,404 4,610 4,522 40,150 40,200 4,616 4,410 4,616 4,528 40,200 40,250 4,622 4,416 4,622 4,534

40,250 40,300 4,628 4,422 4,628 4,540 40,300 40,350 4,634 4,428 4,634 4,546 40,350 40,400 4,640 4,434 4,640 4,552 40,400 40,450 4,646 4,440 4,646 4,558 40,450 40,500 4,652 4,446 4,652 4,564

40,500 40,550 4,658 4,452 4,658 4,570 40,550 40,600 4,664 4,458 4,664 4,576 40,600 40,650 4,670 4,464 4,670 4,582 40,650 40,700 4,676 4,470 4,676 4,588 40,700 40,750 4,682 4,476 4,682 4,594

40,750 40,800 4,688 4,482 4,688 4,600 40,800 40,850 4,694 4,488 4,694 4,606 40,850 40,900 4,700 4,494 4,700 4,612 40,900 40,950 4,706 4,500 4,706 4,618 40,950 41,000 4,712 4,506 4,712 4,624

41,000

41,000 41,050 4,718 4,512 4,718 4,630 41,050 41,100 4,724 4,518 4,724 4,636 41,100 41,150 4,730 4,524 4,730 4,642 41,150 41,200 4,736 4,530 4,736 4,648 41,200 41,250 4,742 4,536 4,742 4,654

41,250 41,300 4,748 4,542 4,748 4,660 41,300 41,350 4,754 4,548 4,754 4,666 41,350 41,400 4,760 4,554 4,760 4,672 41,400 41,450 4,766 4,560 4,766 4,678 41,450 41,500 4,772 4,566 4,772 4,684

41,500 41,550 4,778 4,572 4,778 4,690 41,550 41,600 4,784 4,578 4,784 4,696 41,600 41,650 4,790 4,584 4,790 4,702 41,650 41,700 4,796 4,590 4,796 4,708 41,700 41,750 4,802 4,596 4,802 4,714

41,750 41,800 4,808 4,602 4,808 4,720 41,800 41,850 4,819 4,608 4,819 4,726 41,850 41,900 4,830 4,614 4,830 4,732 41,900 41,950 4,841 4,620 4,841 4,738 41,950 42,000 4,852 4,626 4,852 4,744

43,000

43,000 43,050 5,083 4,752 5,083 4,870 43,050 43,100 5,094 4,758 5,094 4,876 43,100 43,150 5,105 4,764 5,105 4,882 43,150 43,200 5,116 4,770 5,116 4,888 43,200 43,250 5,127 4,776 5,127 4,894

43,250 43,300 5,138 4,782 5,138 4,900 43,300 43,350 5,149 4,788 5,149 4,906 43,350 43,400 5,160 4,794 5,160 4,912 43,400 43,450 5,171 4,800 5,171 4,918 43,450 43,500 5,182 4,806 5,182 4,924

43,500 43,550 5,193 4,812 5,193 4,930 43,550 43,600 5,204 4,818 5,204 4,936 43,600 43,650 5,215 4,824 5,215 4,942 43,650 43,700 5,226 4,830 5,226 4,948 43,700 43,750 5,237 4,836 5,237 4,954

43,750 43,800 5,248 4,842 5,248 4,960 43,800 43,850 5,259 4,848 5,259 4,966 43,850 43,900 5,270 4,854 5,270 4,972 43,900 43,950 5,281 4,860 5,281 4,978 43,950 44,000 5,292 4,866 5,292 4,984

44,000

44,000 44,050 5,303 4,872 5,303 4,990 44,050 44,100 5,314 4,878 5,314 4,996 44,100 44,150 5,325 4,884 5,325 5,002 44,150 44,200 5,336 4,890 5,336 5,008 44,200 44,250 5,347 4,896 5,347 5,014

44,250 44,300 5,358 4,902 5,358 5,020 44,300 44,350 5,369 4,908 5,369 5,026 44,350 44,400 5,380 4,914 5,380 5,032 44,400 44,450 5,391 4,920 5,391 5,038 44,450 44,500 5,402 4,926 5,402 5,044

44,500 44,550 5,413 4,932 5,413 5,050 44,550 44,600 5,424 4,938 5,424 5,056 44,600 44,650 5,435 4,944 5,435 5,062 44,650 44,700 5,446 4,950 5,446 5,068 44,700 44,750 5,457 4,956 5,457 5,074

44,750 44,800 5,468 4,962 5,468 5,080 44,800 44,850 5,479 4,968 5,479 5,086 44,850 44,900 5,490 4,974 5,490 5,092 44,900 44,950 5,501 4,980 5,501 5,098 44,950 45,000 5,512 4,986 5,512 5,104

46,000

46,000 46,050 5,743 5,112 5,743 5,230 46,050 46,100 5,754 5,118 5,754 5,236 46,100 46,150 5,765 5,124 5,765 5,242 46,150 46,200 5,776 5,130 5,776 5,248 46,200 46,250 5,787 5,136 5,787 5,254

46,250 46,300 5,798 5,142 5,798 5,260 46,300 46,350 5,809 5,148 5,809 5,266 46,350 46,400 5,820 5,154 5,820 5,272 46,400 46,450 5,831 5,160 5,831 5,278 46,450 46,500 5,842 5,166 5,842 5,284

46,500 46,550 5,853 5,172 5,853 5,290 46,550 46,600 5,864 5,178 5,864 5,296 46,600 46,650 5,875 5,184 5,875 5,302 46,650 46,700 5,886 5,190 5,886 5,308 46,700 46,750 5,897 5,196 5,897 5,314

46,750 46,800 5,908 5,202 5,908 5,320 46,800 46,850 5,919 5,208 5,919 5,326 46,850 46,900 5,930 5,214 5,930 5,332 46,900 46,950 5,941 5,220 5,941 5,338 46,950 47,000 5,952 5,226 5,952 5,344

47,000

47,000 47,050 5,963 5,232 5,963 5,350 47,050 47,100 5,974 5,238 5,974 5,356 47,100 47,150 5,985 5,244 5,985 5,362 47,150 47,200 5,996 5,250 5,996 5,368 47,200 47,250 6,007 5,256 6,007 5,374

47,250 47,300 6,018 5,262 6,018 5,380 47,300 47,350 6,029 5,268 6,029 5,386 47,350 47,400 6,040 5,274 6,040 5,392 47,400 47,450 6,051 5,280 6,051 5,398 47,450 47,500 6,062 5,286 6,062 5,404

47,500 47,550 6,073 5,292 6,073 5,410 47,550 47,600 6,084 5,298 6,084 5,416 47,600 47,650 6,095 5,304 6,095 5,422 47,650 47,700 6,106 5,310 6,106 5,428 47,700 47,750 6,117 5,316 6,117 5,434

47,750 47,800 6,128 5,322 6,128 5,440 47,800 47,850 6,139 5,328 6,139 5,446 47,850 47,900 6,150 5,334 6,150 5,452 47,900 47,950 6,161 5,340 6,161 5,458 47,950 48,000 6,172 5,346 6,172 5,464

* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

(Continued)

- 68 -

2022 Tax Table — Continued

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

48,000

48,000 48,050 6,183 5,352 6,183 5,470 48,050 48,100 6,194 5,358 6,194 5,476 48,100 48,150 6,205 5,364 6,205 5,482 48,150 48,200 6,216 5,370 6,216 5,488 48,200 48,250 6,227 5,376 6,227 5,494

48,250 48,300 6,238 5,382 6,238 5,500 48,300 48,350 6,249 5,388 6,249 5,506 48,350 48,400 6,260 5,394 6,260 5,512 48,400 48,450 6,271 5,400 6,271 5,518 48,450 48,500 6,282 5,406 6,282 5,524

48,500 48,550 6,293 5,412 6,293 5,530 48,550 48,600 6,304 5,418 6,304 5,536 48,600 48,650 6,315 5,424 6,315 5,542 48,650 48,700 6,326 5,430 6,326 5,548 48,700 48,750 6,337 5,436 6,337 5,554

48,750 48,800 6,348 5,442 6,348 5,560 48,800 48,850 6,359 5,448 6,359 5,566 48,850 48,900 6,370 5,454 6,370 5,572 48,900 48,950 6,381 5,460 6,381 5,578 48,950 49,000 6,392 5,466 6,392 5,584

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

51,000

51,000 51,050 6,843 5,712 6,843 5,830 51,050 51,100 6,854 5,718 6,854 5,836 51,100 51,150 6,865 5,724 6,865 5,842 51,150 51,200 6,876 5,730 6,876 5,848 51,200 51,250 6,887 5,736 6,887 5,854

51,250 51,300 6,898 5,742 6,898 5,860 51,300 51,350 6,909 5,748 6,909 5,866 51,350 51,400 6,920 5,754 6,920 5,872 51,400 51,450 6,931 5,760 6,931 5,878 51,450 51,500 6,942 5,766 6,942 5,884

51,500 51,550 6,953 5,772 6,953 5,890 51,550 51,600 6,964 5,778 6,964 5,896 51,600 51,650 6,975 5,784 6,975 5,902 51,650 51,700 6,986 5,790 6,986 5,908 51,700 51,750 6,997 5,796 6,997 5,914

51,750 51,800 7,008 5,802 7,008 5,920 51,800 51,850 7,019 5,808 7,019 5,926 51,850 51,900 7,030 5,814 7,030 5,932 51,900 51,950 7,041 5,820 7,041 5,938 51,950 52,000 7,052 5,826 7,052 5,944

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

54,000

54,000 54,050 7,503 6,072 7,503 6,190 54,050 54,100 7,514 6,078 7,514 6,196 54,100 54,150 7,525 6,084 7,525 6,202 54,150 54,200 7,536 6,090 7,536 6,208 54,200 54,250 7,547 6,096 7,547 6,214

54,250 54,300 7,558 6,102 7,558 6,220 54,300 54,350 7,569 6,108 7,569 6,226 54,350 54,400 7,580 6,114 7,580 6,232 54,400 54,450 7,591 6,120 7,591 6,238 54,450 54,500 7,602 6,126 7,602 6,244

54,500 54,550 7,613 6,132 7,613 6,250 54,550 54,600 7,624 6,138 7,624 6,256 54,600 54,650 7,635 6,144 7,635 6,262 54,650 54,700 7,646 6,150 7,646 6,268 54,700 54,750 7,657 6,156 7,657 6,274

54,750 54,800 7,668 6,162 7,668 6,280 54,800 54,850 7,679 6,168 7,679 6,286 54,850 54,900 7,690 6,174 7,690 6,292 54,900 54,950 7,701 6,180 7,701 6,298 54,950 55,000 7,712 6,186 7,712 6,304

49,000

49,000 49,050 6,403 5,472 6,403 5,590 49,050 49,100 6,414 5,478 6,414 5,596 49,100 49,150 6,425 5,484 6,425 5,602 49,150 49,200 6,436 5,490 6,436 5,608 49,200 49,250 6,447 5,496 6,447 5,614

49,250 49,300 6,458 5,502 6,458 5,620 49,300 49,350 6,469 5,508 6,469 5,626 49,350 49,400 6,480 5,514 6,480 5,632 49,400 49,450 6,491 5,520 6,491 5,638 49,450 49,500 6,502 5,526 6,502 5,644

49,500 49,550 6,513 5,532 6,513 5,650 49,550 49,600 6,524 5,538 6,524 5,656 49,600 49,650 6,535 5,544 6,535 5,662 49,650 49,700 6,546 5,550 6,546 5,668 49,700 49,750 6,557 5,556 6,557 5,674

49,750 49,800 6,568 5,562 6,568 5,680 49,800 49,850 6,579 5,568 6,579 5,686 49,850 49,900 6,590 5,574 6,590 5,692 49,900 49,950 6,601 5,580 6,601 5,698 49,950 50,000 6,612 5,586 6,612 5,704

50,000

50,000 50,050 6,623 5,592 6,623 5,710 50,050 50,100 6,634 5,598 6,634 5,716 50,100 50,150 6,645 5,604 6,645 5,722 50,150 50,200 6,656 5,610 6,656 5,728 50,200 50,250 6,667 5,616 6,667 5,734

50,250 50,300 6,678 5,622 6,678 5,740 50,300 50,350 6,689 5,628 6,689 5,746 50,350 50,400 6,700 5,634 6,700 5,752 50,400 50,450 6,711 5,640 6,711 5,758 50,450 50,500 6,722 5,646 6,722 5,764

50,500 50,550 6,733 5,652 6,733 5,770 50,550 50,600 6,744 5,658 6,744 5,776 50,600 50,650 6,755 5,664 6,755 5,782 50,650 50,700 6,766 5,670 6,766 5,788 50,700 50,750 6,777 5,676 6,777 5,794

50,750 50,800 6,788 5,682 6,788 5,800 50,800 50,850 6,799 5,688 6,799 5,806 50,850 50,900 6,810 5,694 6,810 5,812 50,900 50,950 6,821 5,700 6,821 5,818 50,950 51,000 6,832 5,706 6,832 5,824

52,000

52,000 52,050 7,063 5,832 7,063 5,950 52,050 52,100 7,074 5,838 7,074 5,956 52,100 52,150 7,085 5,844 7,085 5,962 52,150 52,200 7,096 5,850 7,096 5,968 52,200 52,250 7,107 5,856 7,107 5,974

52,250 52,300 7,118 5,862 7,118 5,980 52,300 52,350 7,129 5,868 7,129 5,986 52,350 52,400 7,140 5,874 7,140 5,992 52,400 52,450 7,151 5,880 7,151 5,998 52,450 52,500 7,162 5,886 7,162 6,004

52,500 52,550 7,173 5,892 7,173 6,010 52,550 52,600 7,184 5,898 7,184 6,016 52,600 52,650 7,195 5,904 7,195 6,022 52,650 52,700 7,206 5,910 7,206 6,028 52,700 52,750 7,217 5,916 7,217 6,034

52,750 52,800 7,228 5,922 7,228 6,040 52,800 52,850 7,239 5,928 7,239 6,046 52,850 52,900 7,250 5,934 7,250 6,052 52,900 52,950 7,261 5,940 7,261 6,058 52,950 53,000 7,272 5,946 7,272 6,064

53,000

53,000 53,050 7,283 5,952 7,283 6,070 53,050 53,100 7,294 5,958 7,294 6,076 53,100 53,150 7,305 5,964 7,305 6,082 53,150 53,200 7,316 5,970 7,316 6,088 53,200 53,250 7,327 5,976 7,327 6,094

53,250 53,300 7,338 5,982 7,338 6,100 53,300 53,350 7,349 5,988 7,349 6,106 53,350 53,400 7,360 5,994 7,360 6,112 53,400 53,450 7,371 6,000 7,371 6,118 53,450 53,500 7,382 6,006 7,382 6,124

53,500 53,550 7,393 6,012 7,393 6,130 53,550 53,600 7,404 6,018 7,404 6,136 53,600 53,650 7,415 6,024 7,415 6,142 53,650 53,700 7,426 6,030 7,426 6,148 53,700 53,750 7,437 6,036 7,437 6,154

53,750 53,800 7,448 6,042 7,448 6,160 53,800 53,850 7,459 6,048 7,459 6,166 53,850 53,900 7,470 6,054 7,470 6,172 53,900 53,950 7,481 6,060 7,481 6,178 53,950 54,000 7,492 6,066 7,492 6,184

55,000

55,000 55,050 7,723 6,192 7,723 6,310 55,050 55,100 7,734 6,198 7,734 6,316 55,100 55,150 7,745 6,204 7,745 6,322 55,150 55,200 7,756 6,210 7,756 6,328 55,200 55,250 7,767 6,216 7,767 6,334

55,250 55,300 7,778 6,222 7,778 6,340 55,300 55,350 7,789 6,228 7,789 6,346 55,350 55,400 7,800 6,234 7,800 6,352 55,400 55,450 7,811 6,240 7,811 6,358 55,450 55,500 7,822 6,246 7,822 6,364

55,500 55,550 7,833 6,252 7,833 6,370 55,550 55,600 7,844 6,258 7,844 6,376 55,600 55,650 7,855 6,264 7,855 6,382 55,650 55,700 7,866 6,270 7,866 6,388 55,700 55,750 7,877 6,276 7,877 6,394

55,750 55,800 7,888 6,282 7,888 6,400 55,800 55,850 7,899 6,288 7,899 6,406 55,850 55,900 7,910 6,294 7,910 6,412 55,900 55,950 7,921 6,300 7,921 6,421 55,950 56,000 7,932 6,306 7,932 6,432

56,000

56,000 56,050 7,943 6,312 7,943 6,443 56,050 56,100 7,954 6,318 7,954 6,454 56,100 56,150 7,965 6,324 7,965 6,465 56,150 56,200 7,976 6,330 7,976 6,476 56,200 56,250 7,987 6,336 7,987 6,487

56,250 56,300 7,998 6,342 7,998 6,498 56,300 56,350 8,009 6,348 8,009 6,509 56,350 56,400 8,020 6,354 8,020 6,520 56,400 56,450 8,031 6,360 8,031 6,531 56,450 56,500 8,042 6,366 8,042 6,542

56,500 56,550 8,053 6,372 8,053 6,553 56,550 56,600 8,064 6,378 8,064 6,564 56,600 56,650 8,075 6,384 8,075 6,575 56,650 56,700 8,086 6,390 8,086 6,586 56,700 56,750 8,097 6,396 8,097 6,597

56,750 56,800 8,108 6,402 8,108 6,608 56,800 56,850 8,119 6,408 8,119 6,619 56,850 56,900 8,130 6,414 8,130 6,630 56,900 56,950 8,141 6,420 8,141 6,641 56,950 57,000 8,152 6,426 8,152 6,652

* This column must also be used by a qualifying surviving spouse.

- 69 -

(Continued)

Need more information or forms? Visit IRS.gov.

2022 Tax Table — Continued

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

57,000

57,000 57,050 8,163 6,432 8,163 6,663 57,050 57,100 8,174 6,438 8,174 6,674 57,100 57,150 8,185 6,444 8,185 6,685 57,150 57,200 8,196 6,450 8,196 6,696 57,200 57,250 8,207 6,456 8,207 6,707

57,250 57,300 8,218 6,462 8,218 6,718 57,300 57,350 8,229 6,468 8,229 6,729 57,350 57,400 8,240 6,474 8,240 6,740 57,400 57,450 8,251 6,480 8,251 6,751 57,450 57,500 8,262 6,486 8,262 6,762

57,500 57,550 8,273 6,492 8,273 6,773 57,550 57,600 8,284 6,498 8,284 6,784 57,600 57,650 8,295 6,504 8,295 6,795 57,650 57,700 8,306 6,510 8,306 6,806 57,700 57,750 8,317 6,516 8,317 6,817

57,750 57,800 8,328 6,522 8,328 6,828 57,800 57,850 8,339 6,528 8,339 6,839 57,850 57,900 8,350 6,534 8,350 6,850 57,900 57,950 8,361 6,540 8,361 6,861 57,950 58,000 8,372 6,546 8,372 6,872

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

60,000

60,000 60,050 8,823 6,792 8,823 7,323 60,050 60,100 8,834 6,798 8,834 7,334 60,100 60,150 8,845 6,804 8,845 7,345 60,150 60,200 8,856 6,810 8,856 7,356 60,200 60,250 8,867 6,816 8,867 7,367

60,250 60,300 8,878 6,822 8,878 7,378 60,300 60,350 8,889 6,828 8,889 7,389 60,350 60,400 8,900 6,834 8,900 7,400 60,400 60,450 8,911 6,840 8,911 7,411 60,450 60,500 8,922 6,846 8,922 7,422

60,500 60,550 8,933 6,852 8,933 7,433 60,550 60,600 8,944 6,858 8,944 7,444 60,600 60,650 8,955 6,864 8,955 7,455 60,650 60,700 8,966 6,870 8,966 7,466 60,700 60,750 8,977 6,876 8,977 7,477

60,750 60,800 8,988 6,882 8,988 7,488 60,800 60,850 8,999 6,888 8,999 7,499 60,850 60,900 9,010 6,894 9,010 7,510 60,900 60,950 9,021 6,900 9,021 7,521 60,950 61,000 9,032 6,906 9,032 7,532

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

63,000

63,000 63,050 9,483 7,152 9,483 7,983 63,050 63,100 9,494 7,158 9,494 7,994 63,100 63,150 9,505 7,164 9,505 8,005 63,150 63,200 9,516 7,170 9,516 8,016 63,200 63,250 9,527 7,176 9,527 8,027

63,250 63,300 9,538 7,182 9,538 8,038 63,300 63,350 9,549 7,188 9,549 8,049 63,350 63,400 9,560 7,194 9,560 8,060 63,400 63,450 9,571 7,200 9,571 8,071 63,450 63,500 9,582 7,206 9,582 8,082

63,500 63,550 9,593 7,212 9,593 8,093 63,550 63,600 9,604 7,218 9,604 8,104 63,600 63,650 9,615 7,224 9,615 8,115 63,650 63,700 9,626 7,230 9,626 8,126 63,700 63,750 9,637 7,236 9,637 8,137

63,750 63,800 9,648 7,242 9,648 8,148 63,800 63,850 9,659 7,248 9,659 8,159 63,850 63,900 9,670 7,254 9,670 8,170 63,900 63,950 9,681 7,260 9,681 8,181 63,950 64,000 9,692 7,266 9,692 8,192

58,000

58,000 58,050 8,383 6,552 8,383 6,883 58,050 58,100 8,394 6,558 8,394 6,894 58,100 58,150 8,405 6,564 8,405 6,905 58,150 58,200 8,416 6,570 8,416 6,916 58,200 58,250 8,427 6,576 8,427 6,927

58,250 58,300 8,438 6,582 8,438 6,938 58,300 58,350 8,449 6,588 8,449 6,949 58,350 58,400 8,460 6,594 8,460 6,960 58,400 58,450 8,471 6,600 8,471 6,971 58,450 58,500 8,482 6,606 8,482 6,982

58,500 58,550 8,493 6,612 8,493 6,993 58,550 58,600 8,504 6,618 8,504 7,004 58,600 58,650 8,515 6,624 8,515 7,015 58,650 58,700 8,526 6,630 8,526 7,026 58,700 58,750 8,537 6,636 8,537 7,037

58,750 58,800 8,548 6,642 8,548 7,048 58,800 58,850 8,559 6,648 8,559 7,059 58,850 58,900 8,570 6,654 8,570 7,070 58,900 58,950 8,581 6,660 8,581 7,081 58,950 59,000 8,592 6,666 8,592 7,092

59,000

59,000 59,050 8,603 6,672 8,603 7,103 59,050 59,100 8,614 6,678 8,614 7,114 59,100 59,150 8,625 6,684 8,625 7,125 59,150 59,200 8,636 6,690 8,636 7,136 59,200 59,250 8,647 6,696 8,647 7,147

59,250 59,300 8,658 6,702 8,658 7,158 59,300 59,350 8,669 6,708 8,669 7,169 59,350 59,400 8,680 6,714 8,680 7,180 59,400 59,450 8,691 6,720 8,691 7,191 59,450 59,500 8,702 6,726 8,702 7,202

59,500 59,550 8,713 6,732 8,713 7,213 59,550 59,600 8,724 6,738 8,724 7,224 59,600 59,650 8,735 6,744 8,735 7,235 59,650 59,700 8,746 6,750 8,746 7,246 59,700 59,750 8,757 6,756 8,757 7,257

59,750 59,800 8,768 6,762 8,768 7,268 59,800 59,850 8,779 6,768 8,779 7,279 59,850 59,900 8,790 6,774 8,790 7,290 59,900 59,950 8,801 6,780 8,801 7,301 59,950 60,000 8,812 6,786 8,812 7,312

61,000

61,000 61,050 9,043 6,912 9,043 7,543 61,050 61,100 9,054 6,918 9,054 7,554 61,100 61,150 9,065 6,924 9,065 7,565 61,150 61,200 9,076 6,930 9,076 7,576 61,200 61,250 9,087 6,936 9,087 7,587

61,250 61,300 9,098 6,942 9,098 7,598 61,300 61,350 9,109 6,948 9,109 7,609 61,350 61,400 9,120 6,954 9,120 7,620 61,400 61,450 9,131 6,960 9,131 7,631 61,450 61,500 9,142 6,966 9,142 7,642

61,500 61,550 9,153 6,972 9,153 7,653 61,550 61,600 9,164 6,978 9,164 7,664 61,600 61,650 9,175 6,984 9,175 7,675 61,650 61,700 9,186 6,990 9,186 7,686 61,700 61,750 9,197 6,996 9,197 7,697

61,750 61,800 9,208 7,002 9,208 7,708 61,800 61,850 9,219 7,008 9,219 7,719 61,850 61,900 9,230 7,014 9,230 7,730 61,900 61,950 9,241 7,020 9,241 7,741 61,950 62,000 9,252 7,026 9,252 7,752

62,000

62,000 62,050 9,263 7,032 9,263 7,763 62,050 62,100 9,274 7,038 9,274 7,774 62,100 62,150 9,285 7,044 9,285 7,785 62,150 62,200 9,296 7,050 9,296 7,796 62,200 62,250 9,307 7,056 9,307 7,807

62,250 62,300 9,318 7,062 9,318 7,818 62,300 62,350 9,329 7,068 9,329 7,829 62,350 62,400 9,340 7,074 9,340 7,840 62,400 62,450 9,351 7,080 9,351 7,851 62,450 62,500 9,362 7,086 9,362 7,862

62,500 62,550 9,373 7,092 9,373 7,873 62,550 62,600 9,384 7,098 9,384 7,884 62,600 62,650 9,395 7,104 9,395 7,895 62,650 62,700 9,406 7,110 9,406 7,906 62,700 62,750 9,417 7,116 9,417 7,917

62,750 62,800 9,428 7,122 9,428 7,928 62,800 62,850 9,439 7,128 9,439 7,939 62,850 62,900 9,450 7,134 9,450 7,950 62,900 62,950 9,461 7,140 9,461 7,961 62,950 63,000 9,472 7,146 9,472 7,972

64,000

64,000 64,050 9,703 7,272 9,703 8,203 64,050 64,100 9,714 7,278 9,714 8,214 64,100 64,150 9,725 7,284 9,725 8,225 64,150 64,200 9,736 7,290 9,736 8,236 64,200 64,250 9,747 7,296 9,747 8,247

64,250 64,300 9,758 7,302 9,758 8,258 64,300 64,350 9,769 7,308 9,769 8,269 64,350 64,400 9,780 7,314 9,780 8,280 64,400 64,450 9,791 7,320 9,791 8,291 64,450 64,500 9,802 7,326 9,802 8,302

64,500 64,550 9,813 7,332 9,813 8,313 64,550 64,600 9,824 7,338 9,824 8,324 64,600 64,650 9,835 7,344 9,835 8,335 64,650 64,700 9,846 7,350 9,846 8,346 64,700 64,750 9,857 7,356 9,857 8,357

64,750 64,800 9,868 7,362 9,868 8,368 64,800 64,850 9,879 7,368 9,879 8,379 64,850 64,900 9,890 7,374 9,890 8,390 64,900 64,950 9,901 7,380 9,901 8,401 64,950 65,000 9,912 7,386 9,912 8,412

65,000

65,000 65,050 9,923 7,392 9,923 8,423 65,050 65,100 9,934 7,398 9,934 8,434 65,100 65,150 9,945 7,404 9,945 8,445 65,150 65,200 9,956 7,410 9,956 8,456 65,200 65,250 9,967 7,416 9,967 8,467

65,250 65,300 9,978 7,422 9,978 8,478 65,300 65,350 9,989 7,428 9,989 8,489 65,350 65,400 10,000 7,434 10,000 8,500 65,400 65,450 10,011 7,440 10,011 8,511 65,450 65,500 10,022 7,446 10,022 8,522

65,500 65,550 10,033 7,452 10,033 8,533 65,550 65,600 10,044 7,458 10,044 8,544 65,600 65,650 10,055 7,464 10,055 8,555 65,650 65,700 10,066 7,470 10,066 8,566 65,700 65,750 10,077 7,476 10,077 8,577

65,750 65,800 10,088 7,482 10,088 8,588 65,800 65,850 10,099 7,488 10,099 8,599 65,850 65,900 10,110 7,494 10,110 8,610 65,900 65,950 10,121 7,500 10,121 8,621 65,950 66,000 10,132 7,506 10,132 8,632

* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

(Continued)

- 70 -

2022 Tax Table — Continued

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

66,000

66,000 66,050 10,143 7,512 10,143 8,643 66,050 66,100 10,154 7,518 10,154 8,654 66,100 66,150 10,165 7,524 10,165 8,665 66,150 66,200 10,176 7,530 10,176 8,676 66,200 66,250 10,187 7,536 10,187 8,687

66,250 66,300 10,198 7,542 10,198 8,698 66,300 66,350 10,209 7,548 10,209 8,709 66,350 66,400 10,220 7,554 10,220 8,720 66,400 66,450 10,231 7,560 10,231 8,731 66,450 66,500 10,242 7,566 10,242 8,742

66,500 66,550 10,253 7,572 10,253 8,753 66,550 66,600 10,264 7,578 10,264 8,764 66,600 66,650 10,275 7,584 10,275 8,775 66,650 66,700 10,286 7,590 10,286 8,786 66,700 66,750 10,297 7,596 10,297 8,797

66,750 66,800 10,308 7,602 10,308 8,808 66,800 66,850 10,319 7,608 10,319 8,819 66,850 66,900 10,330 7,614 10,330 8,830 66,900 66,950 10,341 7,620 10,341 8,841 66,950 67,000 10,352 7,626 10,352 8,852

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

69,000

69,000 69,050 10,803 7,872 10,803 9,303 69,050 69,100 10,814 7,878 10,814 9,314 69,100 69,150 10,825 7,884 10,825 9,325 69,150 69,200 10,836 7,890 10,836 9,336 69,200 69,250 10,847 7,896 10,847 9,347

69,250 69,300 10,858 7,902 10,858 9,358 69,300 69,350 10,869 7,908 10,869 9,369 69,350 69,400 10,880 7,914 10,880 9,380 69,400 69,450 10,891 7,920 10,891 9,391 69,450 69,500 10,902 7,926 10,902 9,402

69,500 69,550 10,913 7,932 10,913 9,413 69,550 69,600 10,924 7,938 10,924 9,424 69,600 69,650 10,935 7,944 10,935 9,435 69,650 69,700 10,946 7,950 10,946 9,446 69,700 69,750 10,957 7,956 10,957 9,457

69,750 69,800 10,968 7,962 10,968 9,468 69,800 69,850 10,979 7,968 10,979 9,479 69,850 69,900 10,990 7,974 10,990 9,490 69,900 69,950 11,001 7,980 11,001 9,501 69,950 70,000 11,012 7,986 11,012 9,512

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

72,000

72,000 72,050 11,463 8,232 11,463 9,963 72,050 72,100 11,474 8,238 11,474 9,974 72,100 72,150 11,485 8,244 11,485 9,985 72,150 72,200 11,496 8,250 11,496 9,996 72,200 72,250 11,507 8,256 11,507 10,007

72,250 72,300 11,518 8,262 11,518 10,018 72,300 72,350 11,529 8,268 11,529 10,029 72,350 72,400 11,540 8,274 11,540 10,040 72,400 72,450 11,551 8,280 11,551 10,051 72,450 72,500 11,562 8,286 11,562 10,062

72,500 72,550 11,573 8,292 11,573 10,073 72,550 72,600 11,584 8,298 11,584 10,084 72,600 72,650 11,595 8,304 11,595 10,095 72,650 72,700 11,606 8,310 11,606 10,106 72,700 72,750 11,617 8,316 11,617 10,117

72,750 72,800 11,628 8,322 11,628 10,128 72,800 72,850 11,639 8,328 11,639 10,139 72,850 72,900 11,650 8,334 11,650 10,150 72,900 72,950 11,661 8,340 11,661 10,161 72,950 73,000 11,672 8,346 11,672 10,172

67,000

67,000 67,050 10,363 7,632 10,363 8,863 67,050 67,100 10,374 7,638 10,374 8,874 67,100 67,150 10,385 7,644 10,385 8,885 67,150 67,200 10,396 7,650 10,396 8,896 67,200 67,250 10,407 7,656 10,407 8,907

67,250 67,300 10,418 7,662 10,418 8,918 67,300 67,350 10,429 7,668 10,429 8,929 67,350 67,400 10,440 7,674 10,440 8,940 67,400 67,450 10,451 7,680 10,451 8,951 67,450 67,500 10,462 7,686 10,462 8,962

67,500 67,550 10,473 7,692 10,473 8,973 67,550 67,600 10,484 7,698 10,484 8,984 67,600 67,650 10,495 7,704 10,495 8,995 67,650 67,700 10,506 7,710 10,506 9,006 67,700 67,750 10,517 7,716 10,517 9,017

67,750 67,800 10,528 7,722 10,528 9,028 67,800 67,850 10,539 7,728 10,539 9,039 67,850 67,900 10,550 7,734 10,550 9,050 67,900 67,950 10,561 7,740 10,561 9,061 67,950 68,000 10,572 7,746 10,572 9,072

68,000

68,000 68,050 10,583 7,752 10,583 9,083 68,050 68,100 10,594 7,758 10,594 9,094 68,100 68,150 10,605 7,764 10,605 9,105 68,150 68,200 10,616 7,770 10,616 9,116 68,200 68,250 10,627 7,776 10,627 9,127

68,250 68,300 10,638 7,782 10,638 9,138 68,300 68,350 10,649 7,788 10,649 9,149 68,350 68,400 10,660 7,794 10,660 9,160 68,400 68,450 10,671 7,800 10,671 9,171 68,450 68,500 10,682 7,806 10,682 9,182

68,500 68,550 10,693 7,812 10,693 9,193 68,550 68,600 10,704 7,818 10,704 9,204 68,600 68,650 10,715 7,824 10,715 9,215 68,650 68,700 10,726 7,830 10,726 9,226 68,700 68,750 10,737 7,836 10,737 9,237

68,750 68,800 10,748 7,842 10,748 9,248 68,800 68,850 10,759 7,848 10,759 9,259 68,850 68,900 10,770 7,854 10,770 9,270 68,900 68,950 10,781 7,860 10,781 9,281 68,950 69,000 10,792 7,866 10,792 9,292

70,000

70,000 70,050 11,023 7,992 11,023 9,523 70,050 70,100 11,034 7,998 11,034 9,534 70,100 70,150 11,045 8,004 11,045 9,545 70,150 70,200 11,056 8,010 11,056 9,556 70,200 70,250 11,067 8,016 11,067 9,567

70,250 70,300 11,078 8,022 11,078 9,578 70,300 70,350 11,089 8,028 11,089 9,589 70,350 70,400 11,100 8,034 11,100 9,600 70,400 70,450 11,111 8,040 11,111 9,611 70,450 70,500 11,122 8,046 11,122 9,622

70,500 70,550 11,133 8,052 11,133 9,633 70,550 70,600 11,144 8,058 11,144 9,644 70,600 70,650 11,155 8,064 11,155 9,655 70,650 70,700 11,166 8,070 11,166 9,666 70,700 70,750 11,177 8,076 11,177 9,677

70,750 70,800 11,188 8,082 11,188 9,688 70,800 70,850 11,199 8,088 11,199 9,699 70,850 70,900 11,210 8,094 11,210 9,710 70,900 70,950 11,221 8,100 11,221 9,721 70,950 71,000 11,232 8,106 11,232 9,732

71,000

71,000 71,050 11,243 8,112 11,243 9,743 71,050 71,100 11,254 8,118 11,254 9,754 71,100 71,150 11,265 8,124 11,265 9,765 71,150 71,200 11,276 8,130 11,276 9,776 71,200 71,250 11,287 8,136 11,287 9,787

71,250 71,300 11,298 8,142 11,298 9,798 71,300 71,350 11,309 8,148 11,309 9,809 71,350 71,400 11,320 8,154 11,320 9,820 71,400 71,450 11,331 8,160 11,331 9,831 71,450 71,500 11,342 8,166 11,342 9,842

71,500 71,550 11,353 8,172 11,353 9,853 71,550 71,600 11,364 8,178 11,364 9,864 71,600 71,650 11,375 8,184 11,375 9,875 71,650 71,700 11,386 8,190 11,386 9,886 71,700 71,750 11,397 8,196 11,397 9,897

71,750 71,800 11,408 8,202 11,408 9,908 71,800 71,850 11,419 8,208 11,419 9,919 71,850 71,900 11,430 8,214 11,430 9,930 71,900 71,950 11,441 8,220 11,441 9,941 71,950 72,000 11,452 8,226 11,452 9,952

73,000

73,000 73,050 11,683 8,352 11,683 10,183 73,050 73,100 11,694 8,358 11,694 10,194 73,100 73,150 11,705 8,364 11,705 10,205 73,150 73,200 11,716 8,370 11,716 10,216 73,200 73,250 11,727 8,376 11,727 10,227

73,250 73,300 11,738 8,382 11,738 10,238 73,300 73,350 11,749 8,388 11,749 10,249 73,350 73,400 11,760 8,394 11,760 10,260 73,400 73,450 11,771 8,400 11,771 10,271 73,450 73,500 11,782 8,406 11,782 10,282

73,500 73,550 11,793 8,412 11,793 10,293 73,550 73,600 11,804 8,418 11,804 10,304 73,600 73,650 11,815 8,424 11,815 10,315 73,650 73,700 11,826 8,430 11,826 10,326 73,700 73,750 11,837 8,436 11,837 10,337

73,750 73,800 11,848 8,442 11,848 10,348 73,800 73,850 11,859 8,448 11,859 10,359 73,850 73,900 11,870 8,454 11,870 10,370 73,900 73,950 11,881 8,460 11,881 10,381 73,950 74,000 11,892 8,466 11,892 10,392

74,000

74,000 74,050 11,903 8,472 11,903 10,403 74,050 74,100 11,914 8,478 11,914 10,414 74,100 74,150 11,925 8,484 11,925 10,425 74,150 74,200 11,936 8,490 11,936 10,436 74,200 74,250 11,947 8,496 11,947 10,447

74,250 74,300 11,958 8,502 11,958 10,458 74,300 74,350 11,969 8,508 11,969 10,469 74,350 74,400 11,980 8,514 11,980 10,480 74,400 74,450 11,991 8,520 11,991 10,491 74,450 74,500 12,002 8,526 12,002 10,502

74,500 74,550 12,013 8,532 12,013 10,513 74,550 74,600 12,024 8,538 12,024 10,524 74,600 74,650 12,035 8,544 12,035 10,535 74,650 74,700 12,046 8,550 12,046 10,546 74,700 74,750 12,057 8,556 12,057 10,557

74,750 74,800 12,068 8,562 12,068 10,568 74,800 74,850 12,079 8,568 12,079 10,579 74,850 74,900 12,090 8,574 12,090 10,590 74,900 74,950 12,101 8,580 12,101 10,601 74,950 75,000 12,112 8,586 12,112 10,612

* This column must also be used by a qualifying surviving spouse.

- 71 -

(Continued)

Need more information or forms? Visit IRS.gov.

2022 Tax Table — Continued

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

75,000

75,000 75,050 12,123 8,592 12,123 10,623 75,050 75,100 12,134 8,598 12,134 10,634 75,100 75,150 12,145 8,604 12,145 10,645 75,150 75,200 12,156 8,610 12,156 10,656 75,200 75,250 12,167 8,616 12,167 10,667

75,250 75,300 12,178 8,622 12,178 10,678 75,300 75,350 12,189 8,628 12,189 10,689 75,350 75,400 12,200 8,634 12,200 10,700 75,400 75,450 12,211 8,640 12,211 10,711 75,450 75,500 12,222 8,646 12,222 10,722

75,500 75,550 12,233 8,652 12,233 10,733 75,550 75,600 12,244 8,658 12,244 10,744 75,600 75,650 12,255 8,664 12,255 10,755 75,650 75,700 12,266 8,670 12,266 10,766 75,700 75,750 12,277 8,676 12,277 10,777

75,750 75,800 12,288 8,682 12,288 10,788 75,800 75,850 12,299 8,688 12,299 10,799 75,850 75,900 12,310 8,694 12,310 10,810 75,900 75,950 12,321 8,700 12,321 10,821 75,950 76,000 12,332 8,706 12,332 10,832

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

78,000

78,000 78,050 12,783 8,952 12,783 11,283 78,050 78,100 12,794 8,958 12,794 11,294 78,100 78,150 12,805 8,964 12,805 11,305 78,150 78,200 12,816 8,970 12,816 11,316 78,200 78,250 12,827 8,976 12,827 11,327

78,250 78,300 12,838 8,982 12,838 11,338 78,300 78,350 12,849 8,988 12,849 11,349 78,350 78,400 12,860 8,994 12,860 11,360 78,400 78,450 12,871 9,000 12,871 11,371 78,450 78,500 12,882 9,006 12,882 11,382

78,500 78,550 12,893 9,012 12,893 11,393 78,550 78,600 12,904 9,018 12,904 11,404 78,600 78,650 12,915 9,024 12,915 11,415 78,650 78,700 12,926 9,030 12,926 11,426 78,700 78,750 12,937 9,036 12,937 11,437

78,750 78,800 12,948 9,042 12,948 11,448 78,800 78,850 12,959 9,048 12,959 11,459 78,850 78,900 12,970 9,054 12,970 11,470 78,900 78,950 12,981 9,060 12,981 11,481 78,950 79,000 12,992 9,066 12,992 11,492

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

81,000

81,000 81,050 13,443 9,312 13,443 11,943 81,050 81,100 13,454 9,318 13,454 11,954 81,100 81,150 13,465 9,324 13,465 11,965 81,150 81,200 13,476 9,330 13,476 11,976 81,200 81,250 13,487 9,336 13,487 11,987

81,250 81,300 13,498 9,342 13,498 11,998 81,300 81,350 13,509 9,348 13,509 12,009 81,350 81,400 13,520 9,354 13,520 12,020 81,400 81,450 13,531 9,360 13,531 12,031 81,450 81,500 13,542 9,366 13,542 12,042

81,500 81,550 13,553 9,372 13,553 12,053 81,550 81,600 13,564 9,378 13,564 12,064 81,600 81,650 13,575 9,384 13,575 12,075 81,650 81,700 13,586 9,390 13,586 12,086 81,700 81,750 13,597 9,396 13,597 12,097

81,750 81,800 13,608 9,402 13,608 12,108 81,800 81,850 13,619 9,408 13,619 12,119 81,850 81,900 13,630 9,414 13,630 12,130 81,900 81,950 13,641 9,420 13,641 12,141 81,950 82,000 13,652 9,426 13,652 12,152

76,000

76,000 76,050 12,343 8,712 12,343 10,843 76,050 76,100 12,354 8,718 12,354 10,854 76,100 76,150 12,365 8,724 12,365 10,865 76,150 76,200 12,376 8,730 12,376 10,876 76,200 76,250 12,387 8,736 12,387 10,887

76,250 76,300 12,398 8,742 12,398 10,898 76,300 76,350 12,409 8,748 12,409 10,909 76,350 76,400 12,420 8,754 12,420 10,920 76,400 76,450 12,431 8,760 12,431 10,931 76,450 76,500 12,442 8,766 12,442 10,942

76,500 76,550 12,453 8,772 12,453 10,953 76,550 76,600 12,464 8,778 12,464 10,964 76,600 76,650 12,475 8,784 12,475 10,975 76,650 76,700 12,486 8,790 12,486 10,986 76,700 76,750 12,497 8,796 12,497 10,997

76,750 76,800 12,508 8,802 12,508 11,008 76,800 76,850 12,519 8,808 12,519 11,019 76,850 76,900 12,530 8,814 12,530 11,030 76,900 76,950 12,541 8,820 12,541 11,041 76,950 77,000 12,552 8,826 12,552 11,052

77,000

77,000 77,050 12,563 8,832 12,563 11,063 77,050 77,100 12,574 8,838 12,574 11,074 77,100 77,150 12,585 8,844 12,585 11,085 77,150 77,200 12,596 8,850 12,596 11,096 77,200 77,250 12,607 8,856 12,607 11,107

77,250 77,300 12,618 8,862 12,618 11,118 77,300 77,350 12,629 8,868 12,629 11,129 77,350 77,400 12,640 8,874 12,640 11,140 77,400 77,450 12,651 8,880 12,651 11,151 77,450 77,500 12,662 8,886 12,662 11,162

77,500 77,550 12,673 8,892 12,673 11,173 77,550 77,600 12,684 8,898 12,684 11,184 77,600 77,650 12,695 8,904 12,695 11,195 77,650 77,700 12,706 8,910 12,706 11,206 77,700 77,750 12,717 8,916 12,717 11,217

77,750 77,800 12,728 8,922 12,728 11,228 77,800 77,850 12,739 8,928 12,739 11,239 77,850 77,900 12,750 8,934 12,750 11,250 77,900 77,950 12,761 8,940 12,761 11,261 77,950 78,000 12,772 8,946 12,772 11,272

79,000

79,000 79,050 13,003 9,072 13,003 11,503 79,050 79,100 13,014 9,078 13,014 11,514 79,100 79,150 13,025 9,084 13,025 11,525 79,150 79,200 13,036 9,090 13,036 11,536 79,200 79,250 13,047 9,096 13,047 11,547

79,250 79,300 13,058 9,102 13,058 11,558 79,300 79,350 13,069 9,108 13,069 11,569 79,350 79,400 13,080 9,114 13,080 11,580 79,400 79,450 13,091 9,120 13,091 11,591 79,450 79,500 13,102 9,126 13,102 11,602

79,500 79,550 13,113 9,132 13,113 11,613 79,550 79,600 13,124 9,138 13,124 11,624 79,600 79,650 13,135 9,144 13,135 11,635 79,650 79,700 13,146 9,150 13,146 11,646 79,700 79,750 13,157 9,156 13,157 11,657

79,750 79,800 13,168 9,162 13,168 11,668 79,800 79,850 13,179 9,168 13,179 11,679 79,850 79,900 13,190 9,174 13,190 11,690 79,900 79,950 13,201 9,180 13,201 11,701 79,950 80,000 13,212 9,186 13,212 11,712

80,000

80,000 80,050 13,223 9,192 13,223 11,723 80,050 80,100 13,234 9,198 13,234 11,734 80,100 80,150 13,245 9,204 13,245 11,745 80,150 80,200 13,256 9,210 13,256 11,756 80,200 80,250 13,267 9,216 13,267 11,767

80,250 80,300 13,278 9,222 13,278 11,778 80,300 80,350 13,289 9,228 13,289 11,789 80,350 80,400 13,300 9,234 13,300 11,800 80,400 80,450 13,311 9,240 13,311 11,811 80,450 80,500 13,322 9,246 13,322 11,822

80,500 80,550 13,333 9,252 13,333 11,833 80,550 80,600 13,344 9,258 13,344 11,844 80,600 80,650 13,355 9,264 13,355 11,855 80,650 80,700 13,366 9,270 13,366 11,866 80,700 80,750 13,377 9,276 13,377 11,877

80,750 80,800 13,388 9,282 13,388 11,888 80,800 80,850 13,399 9,288 13,399 11,899 80,850 80,900 13,410 9,294 13,410 11,910 80,900 80,950 13,421 9,300 13,421 11,921 80,950 81,000 13,432 9,306 13,432 11,932

82,000

82,000 82,050 13,663 9,432 13,663 12,163 82,050 82,100 13,674 9,438 13,674 12,174 82,100 82,150 13,685 9,444 13,685 12,185 82,150 82,200 13,696 9,450 13,696 12,196 82,200 82,250 13,707 9,456 13,707 12,207

82,250 82,300 13,718 9,462 13,718 12,218 82,300 82,350 13,729 9,468 13,729 12,229 82,350 82,400 13,740 9,474 13,740 12,240 82,400 82,450 13,751 9,480 13,751 12,251 82,450 82,500 13,762 9,486 13,762 12,262

82,500 82,550 13,773 9,492 13,773 12,273 82,550 82,600 13,784 9,498 13,784 12,284 82,600 82,650 13,795 9,504 13,795 12,295 82,650 82,700 13,806 9,510 13,806 12,306 82,700 82,750 13,817 9,516 13,817 12,317

82,750 82,800 13,828 9,522 13,828 12,328 82,800 82,850 13,839 9,528 13,839 12,339 82,850 82,900 13,850 9,534 13,850 12,350 82,900 82,950 13,861 9,540 13,861 12,361 82,950 83,000 13,872 9,546 13,872 12,372

83,000

83,000 83,050 13,883 9,552 13,883 12,383 83,050 83,100 13,894 9,558 13,894 12,394 83,100 83,150 13,905 9,564 13,905 12,405 83,150 83,200 13,916 9,570 13,916 12,416 83,200 83,250 13,927 9,576 13,927 12,427

83,250 83,300 13,938 9,582 13,938 12,438 83,300 83,350 13,949 9,588 13,949 12,449 83,350 83,400 13,960 9,594 13,960 12,460 83,400 83,450 13,971 9,600 13,971 12,471 83,450 83,500 13,982 9,606 13,982 12,482

83,500 83,550 13,993 9,612 13,993 12,493 83,550 83,600 14,004 9,621 14,004 12,504 83,600 83,650 14,015 9,632 14,015 12,515 83,650 83,700 14,026 9,643 14,026 12,526 83,700 83,750 14,037 9,654 14,037 12,537

83,750 83,800 14,048 9,665 14,048 12,548 83,800 83,850 14,059 9,676 14,059 12,559 83,850 83,900 14,070 9,687 14,070 12,570 83,900 83,950 14,081 9,698 14,081 12,581 83,950 84,000 14,092 9,709 14,092 12,592

* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

(Continued)

- 72 -

2022 Tax Table — Continued

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

84,000

84,000 84,050 14,103 9,720 14,103 12,603 84,050 84,100 14,114 9,731 14,114 12,614 84,100 84,150 14,125 9,742 14,125 12,625 84,150 84,200 14,136 9,753 14,136 12,636 84,200 84,250 14,147 9,764 14,147 12,647

84,250 84,300 14,158 9,775 14,158 12,658 84,300 84,350 14,169 9,786 14,169 12,669 84,350 84,400 14,180 9,797 14,180 12,680 84,400 84,450 14,191 9,808 14,191 12,691 84,450 84,500 14,202 9,819 14,202 12,702

84,500 84,550 14,213 9,830 14,213 12,713 84,550 84,600 14,224 9,841 14,224 12,724 84,600 84,650 14,235 9,852 14,235 12,735 84,650 84,700 14,246 9,863 14,246 12,746 84,700 84,750 14,257 9,874 14,257 12,757

84,750 84,800 14,268 9,885 14,268 12,768 84,800 84,850 14,279 9,896 14,279 12,779 84,850 84,900 14,290 9,907 14,290 12,790 84,900 84,950 14,301 9,918 14,301 12,801 84,950 85,000 14,312 9,929 14,312 12,812

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

87,000

87,000 87,050 14,763 10,380 14,763 13,263 87,050 87,100 14,774 10,391 14,774 13,274 87,100 87,150 14,785 10,402 14,785 13,285 87,150 87,200 14,796 10,413 14,796 13,296 87,200 87,250 14,807 10,424 14,807 13,307

87,250 87,300 14,818 10,435 14,818 13,318 87,300 87,350 14,829 10,446 14,829 13,329 87,350 87,400 14,840 10,457 14,840 13,340 87,400 87,450 14,851 10,468 14,851 13,351 87,450 87,500 14,862 10,479 14,862 13,362

87,500 87,550 14,873 10,490 14,873 13,373 87,550 87,600 14,884 10,501 14,884 13,384 87,600 87,650 14,895 10,512 14,895 13,395 87,650 87,700 14,906 10,523 14,906 13,406 87,700 87,750 14,917 10,534 14,917 13,417

87,750 87,800 14,928 10,545 14,928 13,428 87,800 87,850 14,939 10,556 14,939 13,439 87,850 87,900 14,950 10,567 14,950 13,450 87,900 87,950 14,961 10,578 14,961 13,461 87,950 88,000 14,972 10,589 14,972 13,472

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

90,000

90,000 90,050 15,442 11,040 15,442 13,942 90,050 90,100 15,454 11,051 15,454 13,954 90,100 90,150 15,466 11,062 15,466 13,966 90,150 90,200 15,478 11,073 15,478 13,978 90,200 90,250 15,490 11,084 15,490 13,990

90,250 90,300 15,502 11,095 15,502 14,002 90,300 90,350 15,514 11,106 15,514 14,014 90,350 90,400 15,526 11,117 15,526 14,026 90,400 90,450 15,538 11,128 15,538 14,038 90,450 90,500 15,550 11,139 15,550 14,050

90,500 90,550 15,562 11,150 15,562 14,062 90,550 90,600 15,574 11,161 15,574 14,074 90,600 90,650 15,586 11,172 15,586 14,086 90,650 90,700 15,598 11,183 15,598 14,098 90,700 90,750 15,610 11,194 15,610 14,110

90,750 90,800 15,622 11,205 15,622 14,122 90,800 90,850 15,634 11,216 15,634 14,134 90,850 90,900 15,646 11,227 15,646 14,146 90,900 90,950 15,658 11,238 15,658 14,158 90,950 91,000 15,670 11,249 15,670 14,170

85,000

85,000 85,050 14,323 9,940 14,323 12,823 85,050 85,100 14,334 9,951 14,334 12,834 85,100 85,150 14,345 9,962 14,345 12,845 85,150 85,200 14,356 9,973 14,356 12,856 85,200 85,250 14,367 9,984 14,367 12,867

85,250 85,300 14,378 9,995 14,378 12,878 85,300 85,350 14,389 10,006 14,389 12,889 85,350 85,400 14,400 10,017 14,400 12,900 85,400 85,450 14,411 10,028 14,411 12,911 85,450 85,500 14,422 10,039 14,422 12,922

85,500 85,550 14,433 10,050 14,433 12,933 85,550 85,600 14,444 10,061 14,444 12,944 85,600 85,650 14,455 10,072 14,455 12,955 85,650 85,700 14,466 10,083 14,466 12,966 85,700 85,750 14,477 10,094 14,477 12,977

85,750 85,800 14,488 10,105 14,488 12,988 85,800 85,850 14,499 10,116 14,499 12,999 85,850 85,900 14,510 10,127 14,510 13,010 85,900 85,950 14,521 10,138 14,521 13,021 85,950 86,000 14,532 10,149 14,532 13,032

86,000

86,000 86,050 14,543 10,160 14,543 13,043 86,050 86,100 14,554 10,171 14,554 13,054 86,100 86,150 14,565 10,182 14,565 13,065 86,150 86,200 14,576 10,193 14,576 13,076 86,200 86,250 14,587 10,204 14,587 13,087

86,250 86,300 14,598 10,215 14,598 13,098 86,300 86,350 14,609 10,226 14,609 13,109 86,350 86,400 14,620 10,237 14,620 13,120 86,400 86,450 14,631 10,248 14,631 13,131 86,450 86,500 14,642 10,259 14,642 13,142

86,500 86,550 14,653 10,270 14,653 13,153 86,550 86,600 14,664 10,281 14,664 13,164 86,600 86,650 14,675 10,292 14,675 13,175 86,650 86,700 14,686 10,303 14,686 13,186 86,700 86,750 14,697 10,314 14,697 13,197

86,750 86,800 14,708 10,325 14,708 13,208 86,800 86,850 14,719 10,336 14,719 13,219 86,850 86,900 14,730 10,347 14,730 13,230 86,900 86,950 14,741 10,358 14,741 13,241 86,950 87,000 14,752 10,369 14,752 13,252

88,000

88,000 88,050 14,983 10,600 14,983 13,483 88,050 88,100 14,994 10,611 14,994 13,494 88,100 88,150 15,005 10,622 15,005 13,505 88,150 88,200 15,016 10,633 15,016 13,516 88,200 88,250 15,027 10,644 15,027 13,527

88,250 88,300 15,038 10,655 15,038 13,538 88,300 88,350 15,049 10,666 15,049 13,549 88,350 88,400 15,060 10,677 15,060 13,560 88,400 88,450 15,071 10,688 15,071 13,571 88,450 88,500 15,082 10,699 15,082 13,582

88,500 88,550 15,093 10,710 15,093 13,593 88,550 88,600 15,104 10,721 15,104 13,604 88,600 88,650 15,115 10,732 15,115 13,615 88,650 88,700 15,126 10,743 15,126 13,626 88,700 88,750 15,137 10,754 15,137 13,637

88,750 88,800 15,148 10,765 15,148 13,648 88,800 88,850 15,159 10,776 15,159 13,659 88,850 88,900 15,170 10,787 15,170 13,670 88,900 88,950 15,181 10,798 15,181 13,681 88,950 89,000 15,192 10,809 15,192 13,692

89,000

89,000 89,050 15,203 10,820 15,203 13,703 89,050 89,100 15,214 10,831 15,214 13,714 89,100 89,150 15,226 10,842 15,226 13,726 89,150 89,200 15,238 10,853 15,238 13,738 89,200 89,250 15,250 10,864 15,250 13,750

89,250 89,300 15,262 10,875 15,262 13,762 89,300 89,350 15,274 10,886 15,274 13,774 89,350 89,400 15,286 10,897 15,286 13,786 89,400 89,450 15,298 10,908 15,298 13,798 89,450 89,500 15,310 10,919 15,310 13,810

89,500 89,550 15,322 10,930 15,322 13,822 89,550 89,600 15,334 10,941 15,334 13,834 89,600 89,650 15,346 10,952 15,346 13,846 89,650 89,700 15,358 10,963 15,358 13,858 89,700 89,750 15,370 10,974 15,370 13,870

89,750 89,800 15,382 10,985 15,382 13,882 89,800 89,850 15,394 10,996 15,394 13,894 89,850 89,900 15,406 11,007 15,406 13,906 89,900 89,950 15,418 11,018 15,418 13,918 89,950 90,000 15,430 11,029 15,430 13,930

91,000

91,000 91,050 15,682 11,260 15,682 14,182 91,050 91,100 15,694 11,271 15,694 14,194 91,100 91,150 15,706 11,282 15,706 14,206 91,150 91,200 15,718 11,293 15,718 14,218 91,200 91,250 15,730 11,304 15,730 14,230

91,250 91,300 15,742 11,315 15,742 14,242 91,300 91,350 15,754 11,326 15,754 14,254 91,350 91,400 15,766 11,337 15,766 14,266 91,400 91,450 15,778 11,348 15,778 14,278 91,450 91,500 15,790 11,359 15,790 14,290

91,500 91,550 15,802 11,370 15,802 14,302 91,550 91,600 15,814 11,381 15,814 14,314 91,600 91,650 15,826 11,392 15,826 14,326 91,650 91,700 15,838 11,403 15,838 14,338 91,700 91,750 15,850 11,414 15,850 14,350

91,750 91,800 15,862 11,425 15,862 14,362 91,800 91,850 15,874 11,436 15,874 14,374 91,850 91,900 15,886 11,447 15,886 14,386 91,900 91,950 15,898 11,458 15,898 14,398 91,950 92,000 15,910 11,469 15,910 14,410

92,000

92,000 92,050 15,922 11,480 15,922 14,422 92,050 92,100 15,934 11,491 15,934 14,434 92,100 92,150 15,946 11,502 15,946 14,446 92,150 92,200 15,958 11,513 15,958 14,458 92,200 92,250 15,970 11,524 15,970 14,470

92,250 92,300 15,982 11,535 15,982 14,482 92,300 92,350 15,994 11,546 15,994 14,494 92,350 92,400 16,006 11,557 16,006 14,506 92,400 92,450 16,018 11,568 16,018 14,518 92,450 92,500 16,030 11,579 16,030 14,530

92,500 92,550 16,042 11,590 16,042 14,542 92,550 92,600 16,054 11,601 16,054 14,554 92,600 92,650 16,066 11,612 16,066 14,566 92,650 92,700 16,078 11,623 16,078 14,578 92,700 92,750 16,090 11,634 16,090 14,590

92,750 92,800 16,102 11,645 16,102 14,602 92,800 92,850 16,114 11,656 16,114 14,614 92,850 92,900 16,126 11,667 16,126 14,626 92,900 92,950 16,138 11,678 16,138 14,638 92,950 93,000 16,150 11,689 16,150 14,650

* This column must also be used by a qualifying surviving spouse.

- 73 -

(Continued)

Need more information or forms? Visit IRS.gov.

2022 Tax Table — Continued

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

93,000

93,000 93,050 16,162 11,700 16,162 14,662 93,050 93,100 16,174 11,711 16,174 14,674 93,100 93,150 16,186 11,722 16,186 14,686 93,150 93,200 16,198 11,733 16,198 14,698 93,200 93,250 16,210 11,744 16,210 14,710

93,250 93,300 16,222 11,755 16,222 14,722 93,300 93,350 16,234 11,766 16,234 14,734 93,350 93,400 16,246 11,777 16,246 14,746 93,400 93,450 16,258 11,788 16,258 14,758 93,450 93,500 16,270 11,799 16,270 14,770

93,500 93,550 16,282 11,810 16,282 14,782 93,550 93,600 16,294 11,821 16,294 14,794 93,600 93,650 16,306 11,832 16,306 14,806 93,650 93,700 16,318 11,843 16,318 14,818 93,700 93,750 16,330 11,854 16,330 14,830

93,750 93,800 16,342 11,865 16,342 14,842 93,800 93,850 16,354 11,876 16,354 14,854 93,850 93,900 16,366 11,887 16,366 14,866 93,900 93,950 16,378 11,898 16,378 14,878 93,950 94,000 16,390 11,909 16,390 14,890

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

96,000

96,000 96,050 16,882 12,360 16,882 15,382 96,050 96,100 16,894 12,371 16,894 15,394 96,100 96,150 16,906 12,382 16,906 15,406 96,150 96,200 16,918 12,393 16,918 15,418 96,200 96,250 16,930 12,404 16,930 15,430

96,250 96,300 16,942 12,415 16,942 15,442 96,300 96,350 16,954 12,426 16,954 15,454 96,350 96,400 16,966 12,437 16,966 15,466 96,400 96,450 16,978 12,448 16,978 15,478 96,450 96,500 16,990 12,459 16,990 15,490

96,500 96,550 17,002 12,470 17,002 15,502 96,550 96,600 17,014 12,481 17,014 15,514 96,600 96,650 17,026 12,492 17,026 15,526 96,650 96,700 17,038 12,503 17,038 15,538 96,700 96,750 17,050 12,514 17,050 15,550

96,750 96,800 17,062 12,525 17,062 15,562 96,800 96,850 17,074 12,536 17,074 15,574 96,850 96,900 17,086 12,547 17,086 15,586 96,900 96,950 17,098 12,558 17,098 15,598 96,950 97,000 17,110 12,569 17,110 15,610

If line 15 (taxable

And you are—

income) is—

But

least

Single Married less than

filing jointly *

Married filing separately

Head of a household

Your tax is—

99,000

99,000 99,050 17,602 13,020 17,602 16,102 99,050 99,100 17,614 13,031 17,614 16,114 99,100 99,150 17,626 13,042 17,626 16,126 99,150 99,200 17,638 13,053 17,638 16,138 99,200 99,250 17,650 13,064 17,650 16,150

99,250 99,300 17,662 13,075 17,662 16,162 99,300 99,350 17,674 13,086 17,674 16,174 99,350 99,400 17,686 13,097 17,686 16,186 99,400 99,450 17,698 13,108 17,698 16,198 99,450 99,500 17,710 13,119 17,710 16,210

99,500 99,550 17,722 13,130 17,722 16,222 99,550 99,600 17,734 13,141 17,734 16,234 99,600 99,650 17,746 13,152 17,746 16,246 99,650 99,700 17,758 13,163 17,758 16,258 99,700 99,750 17,770 13,174 17,770 16,270

99,750 99,800 17,782 13,185 17,782 16,282 99,800 99,850 17,794 13,196 17,794 16,294 99,850 99,900 17,806 13,207 17,806 16,306 99,900 99,950 17,818 13,218 17,818 16,318 99,950 100,000 17,830 13,229 17,830 16,330

94,000

94,000 94,050 16,402 11,920 16,402 14,902 94,050 94,100 16,414 11,931 16,414 14,914 94,100 94,150 16,426 11,942 16,426 14,926 94,150 94,200 16,438 11,953 16,438 14,938 94,200 94,250 16,450 11,964 16,450 14,950

94,250 94,300 16,462 11,975 16,462 14,962 94,300 94,350 16,474 11,986 16,474 14,974 94,350 94,400 16,486 11,997 16,486 14,986 94,400 94,450 16,498 12,008 16,498 14,998 94,450 94,500 16,510 12,019 16,510 15,010

94,500 94,550 16,522 12,030 16,522 15,022 94,550 94,600 16,534 12,041 16,534 15,034 94,600 94,650 16,546 12,052 16,546 15,046 94,650 94,700 16,558 12,063 16,558 15,058 94,700 94,750 16,570 12,074 16,570 15,070

94,750 94,800 16,582 12,085 16,582 15,082 94,800 94,850 16,594 12,096 16,594 15,094 94,850 94,900 16,606 12,107 16,606 15,106 94,900 94,950 16,618 12,118 16,618 15,118 94,950 95,000 16,630 12,129 16,630 15,130

95,000

95,000 95,050 16,642 12,140 16,642 15,142 95,050 95,100 16,654 12,151 16,654 15,154 95,100 95,150 16,666 12,162 16,666 15,166 95,150 95,200 16,678 12,173 16,678 15,178 95,200 95,250 16,690 12,184 16,690 15,190

95,250 95,300 16,702 12,195 16,702 15,202 95,300 95,350 16,714 12,206 16,714 15,214 95,350 95,400 16,726 12,217 16,726 15,226 95,400 95,450 16,738 12,228 16,738 15,238 95,450 95,500 16,750 12,239 16,750 15,250

95,500 95,550 16,762 12,250 16,762 15,262 95,550 95,600 16,774 12,261 16,774 15,274 95,600 95,650 16,786 12,272 16,786 15,286 95,650 95,700 16,798 12,283 16,798 15,298 95,700 95,750 16,810 12,294 16,810 15,310

95,750 95,800 16,822 12,305 16,822 15,322 95,800 95,850 16,834 12,316 16,834 15,334 95,850 95,900 16,846 12,327 16,846 15,346 95,900 95,950 16,858 12,338 16,858 15,358 95,950 96,000 16,870 12,349 16,870 15,370

97,000

97,000 97,050 17,122 12,580 17,122 15,622 97,050 97,100 17,134 12,591 17,134 15,634 97,100 97,150 17,146 12,602 17,146 15,646 97,150 97,200 17,158 12,613 17,158 15,658 97,200 97,250 17,170 12,624 17,170 15,670

97,250 97,300 17,182 12,635 17,182 15,682 97,300 97,350 17,194 12,646 17,194 15,694 97,350 97,400 17,206 12,657 17,206 15,706 97,400 97,450 17,218 12,668 17,218 15,718 97,450 97,500 17,230 12,679 17,230 15,730

97,500 97,550 17,242 12,690 17,242 15,742 97,550 97,600 17,254 12,701 17,254 15,754 97,600 97,650 17,266 12,712 17,266 15,766 97,650 97,700 17,278 12,723 17,278 15,778 97,700 97,750 17,290 12,734 17,290 15,790

97,750 97,800 17,302 12,745 17,302 15,802 97,800 97,850 17,314 12,756 17,314 15,814 97,850 97,900 17,326 12,767 17,326 15,826 97,900 97,950 17,338 12,778 17,338 15,838 97,950 98,000 17,350 12,789 17,350 15,850

98,000

98,000 98,050 17,362 12,800 17,362 15,862 98,050 98,100 17,374 12,811 17,374 15,874 98,100 98,150 17,386 12,822 17,386 15,886 98,150 98,200 17,398 12,833 17,398 15,898 98,200 98,250 17,410 12,844 17,410 15,910

98,250 98,300 17,422 12,855 17,422 15,922 98,300 98,350 17,434 12,866 17,434 15,934 98,350 98,400 17,446 12,877 17,446 15,946 98,400 98,450 17,458 12,888 17,458 15,958 98,450 98,500 17,470 12,899 17,470 15,970

98,500 98,550 17,482 12,910 17,482 15,982 98,550 98,600 17,494 12,921 17,494 15,994 98,600 98,650 17,506 12,932 17,506 16,006 98,650 98,700 17,518 12,943 17,518 16,018 98,700 98,750 17,530 12,954 17,530 16,030

98,750 98,800 17,542 12,965 17,542 16,042 98,800 98,850 17,554 12,976 17,554 16,054 98,850 98,900 17,566 12,987 17,566 16,066 98,900 98,950 17,578 12,998 17,578 16,078 98,950 99,000 17,590 13,009 17,590 16,090

$100,000

or over

use the Tax

Computation

Worksheet

* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

- 74 -

2022 Tax Computation Worksheet—Line 16

CAUTION

See the instructions for line 16 to see if you must use the worksheet below to figure your tax.

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the form or worksheet that you are completing.

Section A—Use if your filing status is Single. Complete the row below that applies to you.

Taxable income.

If line 15 is—

At least $100,000 but not over $170,050 $ × 24% (0.24) $ $ 6,164.50 $

Over $170,050 but not over $215,950 $ × 32% (0.32) $ $ 19,768.50 $

Over $215,950 but not over $539,900 $ × 35% (0.35) $ $ 26,247.00 $

Over $539,900 $ × 37% (0.37) $ $ 37,045.00 $

Enter the amount from line 15

(a)

(b)

Multiplication amount

(c)

Multiply

(a) by (b)

(d)

Subtraction amount

Subtract (d) from (c). Enter

the result here and on the entry

Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse. Complete the row below that applies to you.

Taxable income.

If line 15 is—

At least $100,000 but not over $178,150 $ × 22% (0.22) $ $ 8,766.00 $

Over $178,150 but not over $340,100 $ × 24% (0.24) $ $ 12,329.00 $

Over $340,100 but not over $431,900 $ × 32% (0.32) $ $ 39,537.00 $

Over $431,900 but not over $647,850 $ × 35% (0.35) $ $ 52,494.00 $

Over $647,850 $ × 37% (0.37) $ $ 65,451.00 $

Enter the amount from line 15

(a)

(b)

Multiplication amount

(c)

Multiply

(a) by (b)

(d)

Subtraction amount

Subtract (d) from (c). Enter the

result here and on the entry

Tax.

space on line 16.

Tax.

space on line 16.

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.

Taxable income.

If line 15 is—

At least $100,000 but not over $170,050 $ × 24% (0.24) $ $ 6,164.50 $

Over $170,050 but not over $215,950 $ × 32% (0.32) $ $ 19,768.50 $

Over $215,950 but not over $323,925 $ × 35% (0.35) $ $ 26,247.00 $

Over $323,925 $ × 37% (0.37) $ $ 32,725.50 $

Enter the amount from line 15

(a)

(b)

Multiplication amount

(c)

Multiply

(a) by (b)

(d)

Subtraction amount

Subtract (d) from (c). Enter

the result here and on the entry

Tax.

space on line 16.

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.

Taxable income.

If line 15 is—

At least $100,000 but not over $170,050 $ × 24% (0.24) $ $ 7,664.00 $

Over $170,050 but not over $215,950 $ × 32% (0.32) $ $ 21,268.00 $

Over $215,950 but not over $539,900 $ × 35% (0.35) $ $ 27,746.50 $

Over $539,900 $ × 37% (0.37) $ $ 38,544.50 $

Enter the amount from line 15

(a)

(b)

Multiplication amount

(c)

Multiply

(a) by (b)

(d)

Subtraction amount

Subtract (d) from (c). Enter

Tax.

the result here and on the

entry space on line 16.

-75-

Need more information or forms? Visit IRS.gov.

General Information

The IRS Mission. Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

Voter Registration

Do you need to check or update your voter registration? Visit Vote.gov to confirm with your state election office.

How To Avoid Common Mistakes

Mistakes can delay your refund or result in notices being sent to you. One of the best ways to file an accurate return is to file electronically. Tax software does the math for you and will help you avoid mistakes. You may be eligible to use free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details. Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e-file.

File your return on a standard size

•

sheet of paper. Cutting the paper may cause problems in processing your return.

Make sure you entered the correct

•

name and social security number (SSN) for each dependent you claim in the De- pendents section. Check that each dependent's name and SSN agrees with the dependent’s social security card. For each child under age 17 who is a qualifying child for the child tax credit or each dependent who qualifies you for the credit for other dependents, make sure you checked the appropriate box in column (4) of the Dependents section.

Check your math, especially for

•

the child tax credit, earned income credit (EIC), taxable social security benefits, total income, itemized deductions or standard deduction, taxable income, total tax, federal income tax withheld, and refund or amount you owe.

Be sure you used the correct meth-

•

od to figure your tax. See the instructions for line 16.

Be sure to enter your SSN in the

•

space provided on page 1 of Form 1040 or 1040-SR. If you are married filing a

joint or separate return, also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your social security card.

Make sure your name and address

•

are correct. Enter your (and your spouse's) name in the same order as shown on your last return.

If you live in an apartment, be sure

•

to include your apartment number in your address.

If you are taking the standard de-

•

duction, see the instructions for line 12 to be sure you entered the correct amount.

If you received capital gain distri-

•

butions but weren't required to file Schedule D, make sure you checked the box on line 7.

If you are taking the EIC, be sure

•

you used the correct column of the EIC Table for your filing status and the number of qualifying children you have who have valid SSNs.

Remember to sign and date Form

•

1040 or 1040-SR and enter your occupation(s).

Attach your Form(s) W-2 and oth-

•

er required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your Return, earlier.

If you owe tax and are paying by

•

check or money order, be sure to include all the required information on your payment. See the instructions for line 37 for details.

Make sure to check Where Do You

•

File? before mailing your return. Over the next several years, the IRS will be reducing the number of paper tax return processing sites. Because of this, you may need to mail your return to a different address than you have in the past.

Don’t file more than one original

•

return for the same year, even if you haven't gotten your refund or haven't heard from the IRS since you filed. Filing more than one original return for the same year, or sending in more than one copy of the same return (unless we ask you to do so), could delay your refund.

Make sure that if you, your spouse

•

with whom you are filing a joint return, or your dependent was enrolled in Marketplace coverage, and advance payments of the premium tax credit were made for the coverage, that you attach Form 8962. For tax years other than 2020, you may have to repay excess advance payments, even if someone else enrolled you, your spouse, or your dependent in the Marketplace coverage. Excess advance payments may also have to be repaid if you enrolled someone in Marketplace coverage, you don't claim that individual as a dependent, and no one else claims that individual as a dependent. See the instructions for Schedule 2, line 2, and the Instructions for Form 8962. You or whoever enrolled you should have received Form 1095-A from the Marketplace with information about who was covered and any advance payments of the premium tax credit.

Innocent Spouse Relief

Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits; (b) you are divorced, separated, or no longer living with your spouse; or (c) given all the facts and circumstances, it wouldn't be fair to hold you liable for the tax. You may also qualify for relief if you were a married resident of a community property state but didn't file a joint return and are now liable for an unpaid or understated tax. File Form 8857 to request relief. In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Don’t file Form 8857 with your Form 1040 or 1040-SR. For more information, see Pub. 971 and Form 8857, or you can call the Innocent Spouse office toll free at 855-851-2009.

-76-

Income Tax Withholding

TIP

and Estimated Tax Payments for 2023

You can use the Tax

Withholding Estimator instead

of Pub. 505 or the worksheets included with Form W-4 or W-4P to determine whether you need to have your withholding increased or decreased.

In general, you don’t have to make estimated tax payments if you expect that your 2023 Form 1040 or 1040-SR will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2023 is $1,000 or more, see Form 1040-ES and Pub. 505 for a worksheet you can use to see if you have to make estimated tax payments. For more details, see Pub. 505.

Secure Your Tax Records From Identity Theft

All taxpayers can now apply for an Identity Protection PIN (IP PIN). Use the Get An IP

PIN tool on IRS.gov to request an IP PIN, file Form 15227 if your income is $73,000 ($146,000 if married filing jointly) or less, or make an appointment to visit a Taxpayer Assistance Center.

Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), or other identifying information, without your permission to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:

Protect your SSN,

•

Ensure your employer is protecting

•

your SSN, and

Be careful when choosing a tax re-

•

turn preparer.

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. For more information, see Pub. 5027.

If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/

IdentityTheft to learn what steps you

should take.

Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that haven't been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 877-777-4778. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS through Telecommunications Relay Services at FCC.gov/TRS.

Protect yourself from suspicious emails or phishing schemes. Phishing

is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS doesn't initiate contact with taxpayers via emails. Also, the IRS doesn't request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll free at 800-366-4484. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-877-8339. You can forward suspicious emails to the Federal Trade Commission (FTC) at spam@uce.gov or report them at ftc.gov/complaint. You can contact them at www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338). If you have been the victim of identity theft, see www.IdentityTheft.gov and Pub.

5027. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 866-653-4261.

Visit IRS.gov and enter “identity theft” in the search box to learn more about identity theft and how to reduce your risk.

How Do You Make a Gift To Reduce Debt Held By the Public?

If you wish to do so, make a check payable to “Bureau of the Fiscal Service.” You can send it to: Bureau of the Fiscal Service, Attn: Dept G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. In the memo section of the check, make a note that it is a gift to reduce the debt held by the public. Don’t add your gift to any tax you may owe. See the instructions for line 37 for details on how to pay any tax you owe. For information on how to make this type of gift online, go to

TreasuryDirect.gov/Help-Center/PublicDebt-FAQs/#DebtFinance and click on

“How do you make a contribution to reduce the debt?”

You may be able to deduct this gift on your 2023 tax return.

How Long Should Records Be Kept?

Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and

1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see chapter 1 of Pub. 17.

Amended Return

File Form 1040-X to change a return you already filed. Generally, Form 1040-X must be filed within 3 years af-

-77-

ter the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040-X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.

Use the Where's My Amended Return application on IRS.gov to track the status of your amended return. It can take up to 3 weeks from the date you mailed it to show up in our system.

Need a Copy of Your Tax Return Information?

Tax return transcripts are free and are generally used to validate income and tax filing status for mortgage applications, student and small business loan applications, and during tax return preparation. To get a free transcript:

Visit IRS.gov/Transcript,

•

Use Form 4506-T or 4506T-EZ, or

•

Call us at 800-908-9946.

•

If you need a copy of your actual tax return, use Form 4506. There is a fee for each return requested. See Form 4506 for the current fee. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived.

Death of a Taxpayer

If a taxpayer died before filing a return for 2022, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer didn't have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information isn't provided, it may delay the processing of the return.

If your spouse died in 2022 and you didn't remarry in 2022, or if your spouse died in 2023 before filing a return for 2022, you can file a joint return. A joint return should show your spouse's 2022 income before death and your income

for all of 2022. Enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, they must also sign.

All payers of income, including financial institutions, should be promptly notified of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number shouldn't be used for tax years after the year of death, except for estate tax return purposes.

Claiming a Refund for a Deceased Taxpayer

If you are filing a joint return with your deceased spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.

For more details, use Tax Topic 356 or see Pub. 559.

Past Due Returns

If you or someone you know needs to file past due tax returns, use Tax Topic

153 or go to IRS.gov/Individuals for

help in filing those returns. Send the return to the address that applies to you in the latest Form 1040 and 1040-SR instructions. For example, if you are filing a 2019 return in 2023, use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.

How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

Preparing and filing your tax return.

After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and in-

vestment firms (Form 1099), you have several options to choose from to prepare and file your tax return. You can prepare the return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

Free options for tax preparation. Go to IRS.gov to see your options for preparing and filing your return online or in your local community, if you qualify, which include the following.

Free File. This program lets you

•

prepare and file your federal individual income tax return for free using brand-name-tax preparation-and-filing software or Free File fillable forms. However, state tax preparation may not be available through Free File. Go to

IRS.gov/FreeFile to see if you qualify

for free online federal tax preparation, e-filing, and direct deposit or payment options.

VITA. The Volunteer Income Tax

•

Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.

TCE. The Tax Counseling for the

•

Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to

IRS.gov/TCE, download the free

IRS2Go app, or call 888-227-7669 for information on free tax return preparation.

MilTax. Members of the U.S.

•

Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource

(MilitaryOneSource.mil/MilTax).

Also, the IRS offers Free Fillable Forms, which can be completed online and then filed electronically regardless of income.

Using online tools to help prepare your return. Go to IRS.gov/Tools for

the following.

-78-

The Earned Income Tax Credit

•

Assistant (IRS.gov/EITCAssistant) deter-

mines if you’re eligible for the EIC.

The Online EIN Application

•

(IRS.gov/EIN) helps you get an employer identification number (EIN) at no cost.

The Tax Withholding Estimator

•

(IRS.gov/W4App) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

The First-Time Homebuyer Credit

•

Account Look-up (IRS.gov/HomeBuyer)

tool provides information on your repayments and account balance.

The Sales Tax Deduction

•

Calculator (IRS.gov/SalesTax) figures

the amount you can claim if you itemize deductions on Schedule A (Form 1040).

Getting answers to your tax questions.

On IRS.gov, you can get up-to-date information on current events and changes in tax law.

IRS.gov/Help: A variety of tools to

•

help you get answers to some of the most common tax questions.

IRS.gov/ITA: The Interactive Tax

•

Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax law topics.

IRS.gov/Forms: Find forms, in-

•

structions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

You may also be able to access tax

•

law information in your electronic filing software.

Need someone to prepare your tax return? There are various types of tax re-

turn preparers, including enrolled agents, certified public accountants (CPAs), accountants, any many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

Primarily responsible for the over-

•

all substantive accuracy of your return,

Required to sign the return, and

•

Required to include their preparer

•

tax identification number (PTIN).

Although the tax preparer always signs the return, you’re ultimately responsible for providing all the informa-

tion required for the preparer to accurately prepare your return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for

Choosing a Tax Preparer on IRS.gov.

Coronavirus. Go to IRS.gov/

Coronavirus for links to information on

the impact of the coronavirus, as well as tax relief available for individuals and families, small businesses, and tax-exempt organizations.

Employers can register to use Business Services Online. The Social Se-

curity Administration (SSA) offers online services at SSA.gov/employer for fast, free, and secure online W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement.

IRS social media. Go to IRS.gov/

SocialMedia to see the various social

media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

Youtube.com/irsvideos.

•

Youtube.com/irsvideosmultilingua.

•

Youtube.com/irsvideosASL.

•

Watching IRS videos. The IRS Video portal (IRSvideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.

Online tax information in other languages. You can find information on

IRS.gov/MyLanguage if English isn’t

your native language.

Free Over-the-Phone Interpreter (OPI) Service. The IRS is committed to

serving our multilingual customers by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Cen-

ters (TACs), other IRS offices, and every VITA/TCE return site. The OPI Service is accessible in more than 350 languages.

Accessibility Helpline available for taxpayers with disabilities. Taxpayers

who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp.

Note. Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

Standard Print.

•

Large Print.

•

Braille.

•

Audio (MP3).

•

Plain Text File (TXT).

•

Braille Ready File (BRF).

•

Disasters. Go to Disaster Assistance

and Emergency Relief for Individuals and Businesses to review the available

disaster tax relief.

Getting tax forms and publications.

Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can to go IRS.gov/OrderForms to place an order.

Getting tax publications and instructions in eBook format. You can also

download and view popular tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks.

Note. IRS eBooks have been tested using Apple’s iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

Access your online account (individual taxpayers only). Go to IRS.gov/

Account to securely access information

about your federal tax account.

View the amount you owe and a

•

breakdown by tax year.

-79-

See payment plan details or apply

•

for a new payment plan.

Make a payment or view 5 years of

•

payment history and any pending or scheduled payments.

Access your tax records, including

•

key data from your most recent tax return, and transcripts.

View digital copies of select noti-

•

ces from the IRS.

Approve or reject authorization re-

•

quests from tax professionals.

View your address on file or man-

•

age your communication preferences.

Tax Pro Account. This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount.

Using direct deposit. The fastest way to receive a tax refund is to file electronically and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov.DirectDeposit for more information on where to find a bank or credit union that can open an account online.

Getting a transcript of your return.

The quickest way to get a copy of your tax transcript is to go to IRS.gov/

Transcripts. Click on either “Get Tran-

script Online” or “Get Transcript by Mail” to order a free copy of your transcript. If you prefer, you can order your transcript by calling 800-908-9946.

Reporting and resolving your tax-related identity theft issues.

Tax-related identity theft happens

•

when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

The IRS doesn’t initiate contact

•

with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), pass-

words, or similar information for credit cards, banks, or other financial accounts.

Go to IRS.gov/IdentityTheft, the

•

IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

Get an Identity Protection PIN (IP

•

PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN.

Ways to check on the status of your refund.

Go to IRS.gov/Refunds.

•

Download the official IRS2Go app

•

to your mobile device to check your refund status.

Call the automated refund hotline

•

at 800-829-1954. See Refund Informa- tion, later.

Making a tax payment. Go to IRS.gov/

Payments for information on how to

make a payment using any of the following options.

IRS Direct Pay: Pay your individu-

•

al tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit or Credit Card: Choose an

•

approved payment processor to pay online or by phone.

Electronic Funds Withdrawal:

•

Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

Electronic Federal Tax Payment

•

System: Best option for businesses. En-

rollment is required.

Check or Money Order: Mail your

•

payment to the address listed on the notice or instructions.

Cash: You may be able to pay

•

your taxes with cash at a participating retail store.

Same-Day Wire: You may be able

•

to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order.

What if I can’t pay now? Go to

IRS.gov/Payments for more information

about your options.

Apply for an online payment

•

agreement (IRS.gov/OPA) to meet your

tax obligation in monthly installments if you can't pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

Use the Offer in Compromise Pre-

•

Qualifier to see if you can settle your tax

debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/

OIC.

Filing an amended return. Go to

IRS.gov/Form1040X for information and

updates.

Checking the status of your amended return. Go to IRS.gov/WMAR to track

the status of Form 1040-X amended returns. Note it can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks.

Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices

to find additional information about responding to an IRS notice or letter.

Note. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that is scheduled to begin providing translations in 2023. You will continue to receive communications, including notices and letters in English, until they are translated to your preferred language.

Contacting your local IRS office.

Keep in mind, many questions can be

-80-

answered on IRS.gov without visiting an IRS TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/

TACLocator to find the nearest TAC and

to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

Interest and Penalties

You don’t have to figure the amount of any interest or penalties you may owe. We will send you a bill for any amount due.

If you choose to include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040 or 1040-SR, page 2. Don’t include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 37. For more information on the estimated tax penalty, see Line 38, earlier.

Interest

We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will also charge you interest on penalties imposed for failure to file, negligence, fraud, substantial or gross valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).

Penalties

Late filing. If you don’t file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you have a reasonable explanation for filing late, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $450 or the amount of any tax you owe, whichever is smaller.

Late payment of tax. If you pay your taxes late, the penalty is usually 1/2 of 1% of the unpaid amount for each

month or part of a month the tax isn't paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments.

Frivolous return. In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that doesn't contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, available at IRS.gov/irb/

2010-17_IRB#NOT-2010-33.

Other. Other penalties can be imposed for, among other things, negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 17 for details on some of these penalties.

-81-

Refund Information

TIP

To check the status of your refund, go

to IRS.gov/Refunds or use the free IRS2Go app, 24 hours a day, 7 days a week. Information about your refund will generally be available within 24 hours after the IRS receives your e-filed return or 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status.

The IRS can’t issue refunds before mid-February 2023 for returns that claim the earned income credit or the additional child tax credit. This delay applies to the entire refund, not just the portion associated with these credits.

To use Where's My Refund, have a copy of your tax return

handy. You will need to enter the following information from your return:

Your social security number (or in-

•

dividual taxpayer identification number),

Your filing status, and

•

The exact whole dollar amount of

•

your refund.

Where's My Refund will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.

Updates to refund status are made once a day—usually at night.

If you don’t have Internet access, you can call

800-829-1954, 24 hours a day, 7 days a week, for automated refund information. Our phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return.

Don’t send in a copy of your return

unless asked to do so.

To get a refund, you must generally file your return within 3 years from the date the return was due (including extensions).

Where's My Refund doesn't track refunds that are claimed on an amended tax return.

Refund information is also available in Spanish at IRS.gov/Spanish and 800-829-1954.

-82-

Instructions for Schedule 1

TIP

Additional Income and Adjustments to Income

General Instructions

Use Schedule 1 to report income or adjustments to income that can’t be entered directly on Form 1040, 1040-SR, or 1040-NR.

Additional income is entered on Schedule 1, Part I. The amount on line 10 of Schedule 1 is entered on Form 1040, 1040-SR, or 1040-NR, line 8.

Adjustments to income are entered on Schedule 1, Part II. The amount on line 26 is entered on Form 1040 or 1040-SR, line 10; or 1040-NR, line 10a.

Additional Income

Line 1

Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

None of your refund is taxable if, in the year you paid the tax,

you either (a) didn't itemize deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.

If you received a refund, credit, or offset of state or local income taxes in 2022, you may be required to report this amount. If you didn't receive a Form 1099-G, check with the government agency that made the payments to you. Your 2022 Form 1099-G may have been made available to you only in an electronic format, and you will need to get instructions from the agency to retrieve this document. Report any taxable refund you received even if you didn't receive Form 1099-G.

If you chose to apply part or all of the refund to your 2022 estimated state or local income tax, the amount applied is treated as received in 2022. If the refund was for a tax you paid in 2021 and you

deducted state and local income taxes on your 2021 Schedule A, use the State and Local Income Tax Refund Worksheet in these instructions to see if any of your refund is taxable.

Exception. See Itemized Deduction Re- coveries in Pub. 525 instead of using the

State and Local Income Tax Refund Worksheet in these instructions if any of the following applies.

1. You received a refund in 2022

that is for a tax year other than 2021.

2. You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2022 of an amount deducted or credit claimed in an earlier year.

3. You had taxable income on your 2021 Form 1040 or 1040-SR, line 15, but no tax on your Form 1040 or 1040-SR, line 16, because of the 0% tax rate on net capital gain and qualified dividends in certain situations.

4. Your 2021 state and local income tax refund is more than your 2021 state and local income tax deduction minus the amount you could have deducted as your 2021 state and local general sales taxes.

5. You made your last payment of 2021 estimated state or local income tax in 2022.

6. You owed alternative minimum tax in 2021.

7. You couldn't use the full amount of credits you were entitled to in 2021 because the total credits were more than the amount shown on your 2021 Form 1040 or 1040-SR, line 16.

8. You could be claimed as a dependent by someone else in 2021.

9. You received a refund because of a jointly filed state or local income tax return, but you aren't filing a joint 2022 Form 1040 or 1040-SR with the same person.

Lines 2a and 2b

Alimony Received

Line 2a

Enter amounts received as alimony or separate maintenance pursuant to a divorce or separation agreement entered into on or before December 31, 2018, unless that agreement was changed after December 31, 2018, to expressly provide that alimony received isn't included in your income. Alimony received is not included in your income if you entered into a divorce or separation agreement after December 31, 2018. If you are including alimony in your income, you must let the person who made the payments know your social security number. If you don’t, you may have to pay a penalty. For more details, see Pub. 504.

If you are including alimony payments from more than one divorce or separation agreement in your income, enter the total of all alimony received on line 2a.

Line 2b

On line 2b, enter the month and year of your original divorce or separation agreement that relates to the alimony payment, if any, reported on line 2a.

If you have alimony payments from more than one divorce or separation agreement, on line 2b enter the month and year of the divorce or separation agreement for which you received the most income. Attach a statement listing the month and year of the other agreements.

Line 3

Business Income or (Loss)

If you operated a business or practiced your profession as a sole proprietor, report your income and expenses on Schedule C.

-83-

State and Local Income Tax Refund Worksheet—Schedule 1, Line 1

STOP

Before you begin:

1. Enter the income tax refund from Form(s) 1099-G (or similar statement). But don’t enter more than the amount

of your state and local income taxes shown on your 2021 Schedule A, line 5d .......................... 1.

2. Is the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property taxes paid in 2021 (generally, this is the amount reported on your 2021 Schedule A, line 5d), more than the amount on your 2021 Schedule A, line 5e?

Enter the amount from line 1 on line 3 and go to line 4.

No.

Subtract the amount on your 2021 Schedule A, line 5e,

Yes.

from the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property taxes paid in 2021 (generally, this is the amount reported on your 2021 Schedule A, line 5d).

3. Is the amount on line 1 more than the amount on line 2?

No.

Yes. Subtract line 2 from line 1.

4. Enter your total itemized deductions from your 2021 Schedule A, line 17. 4.

Note. If the filing status on your 2021 Form 1040 or 1040-SR was married filing separately and

your spouse itemized deductions in 2021, skip lines 5 through 7, enter the amount from line 4 on line 8, and go to line 9.

5. Enter the amount shown below for the filing status claimed on your 2021 Form 1040 or 1040-SR.

Single or married filing separately—$12,550

•

Married filing jointly or qualifying surviving spouse—$25,100

•

Head of household—$18,800 5.

•

6. Check any boxes that apply.*

Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 525 to figure if any of your refund is taxable.

None of your refund is taxable.

You were born before January 2, 1957. You are blind.

Spouse was born before January 2, 1957. Spouse is blind.

No boxes checked. Enter -0-.

Multiply the number of boxes checked by $1,350 ($1,700 if your 2021 filing status was single or head of household). 6.

*If your filing status is married filing separately, you can check the boxes for your spouse only if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

7. Add lines 5 and 6 ........................................................... 7.

8. Is the amount on line 7 less than the amount on line 4?

No.

None of your refund is taxable.

Yes. Subtract line 7 from line 4 ......................................................... 8.

9. Taxable part of your refund. Enter the smaller of line 3 or line 8 here and on Schedule 1, line 1 ...........9.

-84-

Line 4

CAUTION

TIP

CAUTION

TIP

CAUTION

Other Gains or (Losses)

If you sold or exchanged assets used in a trade or business, see the Instructions for Form 4797.

Line 7

Unemployment Compensation

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2022. Report this amount on line 7.

If the amount reported in box 1 of your Form(s) 1099-G is in-

correct, report on line 7 only the actual amount of unemployment compensation paid to you in 2022.

If you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you report on line 7 by those contributions. If you are itemizing deductions, see the instructions on Form 1099-G.

If you received an overpayment of unemployment compensation in 2022 and you repaid any of it in 2022, subtract the amount you repaid from the total amount you received. Enter the result on line 7. Also enter “Repaid” and the amount you repaid on the dotted line next to line 7. If, in 2022, you repaid more than $3,000 of unemployment compensation that you included in gross income in an earlier year, see Repay- ments in Pub. 525 for details on how to report the payment.

If you received unemployment compensation in 2022, your

state may issue an electronic Form 1099-G instead of it being mailed to you. Check your state's unemployment compensation website for more information.

have any business expenses. Also don’t report on lines 8a through 8z any nonemployee compensation shown on Form 1099-MISC, 1099-NEC, or 1099-K (unless it isn't self-employment income, such as income from a hobby or a sporadic activity). Instead, see the In- structions for Recipient included on Form 1099-MISC, 1099-NEC, or 1099-K to find out where to report that income. For more information about what is being reported on Form 1099-K, see the Instructions for Payee included on that form and visit IRS.gov/Gig.

Line 8a

Net operating loss (NOL) deduction.

Enter on line 8a any NOL deduction from an earlier year. Enter the amount in the preprinted parentheses (as a negative number). The amount of your deduction will be subtracted from the other amounts of income listed on lines 8b through 8z. See Pub. 536 for details.

Line 8b

Gambling. Enter on line 8b any gambling winnings. Gambling winnings include lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule A, line 16.

Attach Form(s) W-2G to Form 1040 or 1040-SR if any federal income tax was withheld.

Line 8c

Cancellation of debt. Enter on line 8c any canceled debt. Canceled debt may be shown in box 2 of Form 1099-C. However, part or all of your income from cancellation of debt may be nontaxable. See Pub. 4681 or go to IRS.gov and enter “canceled debt” or “foreclosure” in the search box.

number). The amount from Form 2555, line 45, will be subtracted from the other amounts of income listed on lines 8a through 8c and lines 8e through 8z. Complete the Foreign Earned Income Tax Worksheet if you enter an amount on Form 2555, line 45.

Line 8e

Income from Form 8853. Enter on line 8e the total of the amounts from Form 8853, lines 8, 12, and 26. See Pub.

969.

You may have to pay an additional tax if you received a tax-

able distribution from an Archer MSA or Medicare Advantage MSA. See the Instructions for Form 8853.

Line 8f

Income from Form 8889. Enter on line 8f the total of the amounts from Form 8889, lines 16 and 20.

You may have to pay an addi-

tional tax if you received a tax-

able distribution from a health savings account. See the Instructions for Form 8889.

Line 8h

Jury duty pay. Also see the instructions for line 24a.

Line 8i

Prizes and awards. Enter prizes and awards but see the instructions for line 8m, Olympic and Paralympic med- als and USOC prize money, later.

Line 8j

Activity not engaged in for profit income. See Pub. 535.

Line 8k

Lines 8a Through 8z

Other Income

Do not report on lines 8a through 8z any income from

self-employment or fees received as a notary public. Instead, you must use Schedule C, even if you don’t

Line 8d

Foreign earned income exclusion and housing exclusion from Form 2555.

Enter the amount of your foreign earned income and housing exclusion from Form 2555, line 45. Enter the amount in the preprinted parentheses (as a negative

-85-

Stock options. Enter on line 8k any income from the exercise of stock options not otherwise reported on Form 1040 or 1040-SR, line 1h.

Line 8l

Income from the rental of personal property if you engaged in the rental

for profit but were not in the business

CAUTION

TIP

of renting such property. Also see the instructions for line 24b, later.

Line 8m

Olympic and Paralympic medals and USOC prize money. The value of

Olympic and Paralympic medals and the amount of United States Olympic Committee (USOC) prize money you receive on account of your participation in the Olympic or Paralympic Games may be nontaxable. These amounts should be reported to you in box 3 of Form 1099-MISC. To see if these amounts are nontaxable, first figure your adjusted gross income, including the amount of your medals and prize money.

If your adjusted gross income is not more than $1,000,000 ($500,000 if married filing separately), these amounts are nontaxable and you should include the amount in box 3 of Form 1099-MISC on line 8m, then subtract it by including it on line 24c.

Line 8n

Section 951(a) inclusion. Section 951 generally requires that a U.S. shareholder of a controlled foreign corporation include in income its pro rata share of the corporation's subpart F income and its amount determined under section 956. Enter on line 8n from your Forms 5471 the sum of any amounts reported on Schedule I, lines 1a through h and line 2. Remember to attach copies of your Forms 5471 to your return.

Line 8o

Section 951A(a) inclusion. Section 951A generally requires that a U.S. shareholder of a controlled foreign corporation include in income its global intangible low-taxed income (GILTI). Enter on line 8o from your Forms 8992 the sum of any amounts reported on Part II, line 5. Remember to attach copies of your Forms 8992.

If you made a section 962 election and have an income inclu-

sion under section 951 or 951A, do not report that income on line 8n or 8o, as applicable. Instead, report the tax with respect to the section 962 election on Form 1040 or 1040-SR, line 16, and attach a statement showing how you figured the tax that includes the gross amounts of section 951 and section 951A income.

Line 8p

461(l) excess business loss adjustment.

Enter the amount of your excess business loss from Form 461, line 16.

Line 8q

Taxable distributions from an ABLE account. Distributions from this type of

account may be taxable if (a) they are more than the designated beneficiary's qualified disability expenses, and (b) they were not included in a qualified rollover. See Pub. 907 for more information.

You may have to pay an addi-

tional tax if you received a tax-

able distribution from an ABLE account. See the Instructions for Form

5329.

Line 8r

Scholarship and fellowship grants not reported on Form W-2. Enter the

amount of scholarship and fellowship grants not reported on Form W-2. However, if you were a degree candidate, include on line 8r 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 8r.

Line 8s

Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d. Certain Medicaid waiver

payments you received for caring for someone living in your home with you may be nontaxable. If nontaxable payments were reported to you in box 1 of Form(s) W-2, report the amount on Form 1040 or 1040-SR, line 1a. If you did not receive a Form W-2 for nontaxa-

ble payments, or you received nontaxable payments that you didn’t report on line 1a, and choose to include nontaxable amounts in earned income for purposes of claiming a credit or other tax benefit, report the amount on Form 1040 or 1040-SR, line 1d. Then, on line 8s enter the total amount of the nontaxable payments reported on Form 1040 or 1040-SR, line 1a or 1d, in the entry space in the preprinted parentheses (as a negative number). For more information about these payments, see Pub. 525.

Line 8t

Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan.

Enter the amount that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental 457 plan. This may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer or the payer for the amount received.

Line 8u

Wages earned while incarcerated. Enter the amount that you received for services performed while an inmate in a penal institution. You may receive Form(s) W-2 or Form(s) 1099.

Line 8z

Other income. Use line 8z to report any taxable income not reported elsewhere on your return or other schedules. List the type and amount of income. If necessary, include a statement showing the required information. For more details, see Miscellaneous Income in Pub.

525.

If you received a Form 1099-K for a personal item that you

sold at a gain, don’t report this amount on line 8z, instead report it as you would report any other capital gain on Form 8949 and Schedule D.

Examples of income to report on

line 8z include the following.

Reimbursements or other amounts

•

received for items deducted in an earlier year, such as medical expenses, real estate taxes, general sales taxes, or home mortgage interest. See Recoveries in

-86-

Pub. 525 for details on how to figure the

CAUTION

TIP

amount to report.

Reemployment trade adjustment

•

assistance (RTAA) payments. These payments should be shown in box 5 of Form 1099-G.

Loss on certain corrective distribu-

•

tions of excess deferrals. See Retirement Plan Contributions in Pub. 525.

Dividends on insurance policies if

•

they exceed the total of all net premiums you paid for the contract.

Recapture of a charitable contribu-

•

tion deduction relating to the contribution of a fractional interest in tangible personal property. See Fractional Inter- est in Tangible Personal Property in Pub. 526. Interest and an additional 10% tax apply to the amount of the recapture. See the instructions for Schedule 2, line 17g.

Recapture of a charitable contribu-

•

tion deduction if the charitable organization disposes of the donated property within 3 years of the contribution. See Recapture if no exempt use in Pub. 526.

Taxable part of disaster relief pay-

•

ments. See Pub. 525 to figure the taxable part, if any. If any of your disaster relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable part.

Taxable distributions from a Cov-

•

erdell education savings account (ESA) or a qualified tuition program (QTP). Distributions from these accounts may be taxable if (a) in the case of distributions from a QTP, they are more than the qualified higher education expenses of the designated beneficiary in 2022 or, in the case of distributions from an ESA, they are more than the qualified education expenses of the designated beneficiary in 2022; and (b) they were not included in a qualified rollover. Nontaxable distributions from these accounts don’t have to be reported on Form 1040 or 1040-SR. This includes rollovers and qualified higher education expenses refunded to a student from a QTP that were recontributed to a QTP with the same designated beneficiary generally within 60 days after the date of refund. See Pub. 970.

You may have to pay an additional tax if you received a tax-

able distribution from a Coverdell ESA or a QTP. See the Instructions for Form 5329.

Nontaxable income. Don’t report any nontaxable income on line 8z. Examples of nontaxable income include the following.

Child support.

•

Payments you received to help you

•

pay your mortgage loan under the HFA Hardest Hit Fund or the Homeowner Assistance Fund.

Any Pay-for-Performance Success

•

Payments that reduce the principal balance of your home mortgage under the Home Affordable Modification Program.

Life insurance proceeds received

•

because of someone's death (other than from certain employer-owned life insurance contracts).

Gifts and bequests. However, if

•

you received a gift or bequest from a foreign person (including amounts from foreign corporations and foreign partnerships that you treated as gifts) totaling more than $17,339, you may have to report information about it on Form 3520, Part IV. See the Instructions for Form

3520.

Form 1099-K loss reporting. If you sold a personal item at a loss, either report the loss on Form 8949 or report it on line 8z. If you report the loss on line 8z, enter the amount of the sale proceeds from Form 1099-K on line 8z. In the entry space next to line 8z write “Form 1099-K Personal Item Sold at a Loss” and also enter the amount of the sale proceeds. For example, you bought a couch for $1,000 and sold it through a third-party vendor for $700, which was reported on your Form 1099-K. In the entry space next to line 8z you would write “Form 1099-K Personal Item Sold at a Loss - $700.” See the instructions for line 24z.

If you sold more than one per-

sonal item at a loss or received

more than one Form 1099-K for personal items you sold at a loss, in the entry space next to line 8z write “Form(s) 1099-K Personal Items Sold at a Loss” and enter the total amount of the sale proceeds on line 8z.

Incorrect Form 1099-K. If you received a Form 1099-K that shows payments you didn’t receive or is otherwise incorrect and you can’t get it corrected, enter the amount from Form 1099-K that was incorrectly reported to you on line 8z. In the entry space next to line 8z write “Incorrect Form 1099-K” and also enter the amount that was incorrectly reported to you. For example, if you received a Form 1099-K that incorrectly showed $800 of payments to you, you would enter $800 on line 8z and in the entry space next to line 8z you would write “Incorrect Form 1099-K - $800.” See the instructions for line 24z.

Adjustments to Income

Line 11

Educator Expenses

If you were an eligible educator in 2022, you can deduct on line 11 up to $300 of qualified expenses you paid in 2022. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $600. However, neither spouse can deduct more than $300 of their qualified expenses on line 11. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.

Qualified expenses include ordinary

and necessary expenses paid:

For professional development

•

courses you have taken related to the curriculum you teach or to the students you teach; or

In connection with books, sup-

•

plies, equipment (including computer equipment, software, and services), and other materials used in the classroom.

An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense doesn’t have to be required to be considered necessary.

-87-

Qualified expenses include

TIP

CAUTION

amounts paid or incurred in

2022 for personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus.

Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or physical education.

You must reduce your qualified expenses by the following amounts.

Excludable U.S. series EE and I

•

savings bond interest from Form 8815.

Nontaxable qualified tuition pro-

•

gram earnings or distributions.

Any nontaxable distribution of

•

Coverdell education savings account earnings.

Any reimbursements you received

•

for these expenses that weren’t reported to you in box 1 of your Form W-2.

For more details, use Tax Topic 458 or see Pub. 529.

Line 12

Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials

Include the following deductions on line 12.

Certain business expenses of Na-

•

tional Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reserve member.

Performing-arts-related expenses

•

as a qualified performing artist.

Business expenses of fee-basis

•

state or local government officials.

For more details, see Form 2106.

Line 13

Health Savings Account (HSA) Deduction

You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2022. See Form 8889.

Line 14

Moving Expenses

You can deduct moving expenses if you are a member of the Armed Forces on active duty and due to a military order you move because of a permanent change of station. Use Tax Topic 455 or see Form 3903.

Line 15

Deductible Part of Self-Employment Tax

If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction. The deductible part of your self-employment tax is on line 13 of Schedule SE.

Line 16

Self-Employed SEP, SIMPLE, and Qualified Plans

If you were self-employed or a partner, you may be able to take this deduction. See Pub. 560 or, if you were a minister, Pub. 517.

Line 17

Self-Employed Health Insurance Deduction

You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents. The insurance can also cover your child who was under age 27 at the end of 2022, even if the child wasn't your dependent. A child includes your son, daughter, stepchild, adopted child, or foster child (defined in Who Qualifies as Your Dependent in the Instructions for Form 1040).

One of the following statements must

be true.

You were self-employed and had a

•

net profit for the year reported on Schedule C or F.

You were a partner with net earn-

•

ings from self-employment.

You used one of the optional

•

methods to figure your net earnings from self-employment on Schedule SE.

You received wages in 2022 from

•

an S corporation in which you were a more-than-2% shareholder. Health insurance premiums paid or reimbursed by

the S corporation are shown as wages on Form W-2.

The insurance plan must be established under your business. Your personal services must have been a material income-producing factor in the business. If you are filing Schedule C or F, the policy can be either in your name or in the name of the business.

If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the premiums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premiums as guaranteed payments.

If you are a more-than-2% shareholder in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages. If the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2022 and you also report the premium payments or reimbursements as wages on Form 1040 or 1040-SR, line 1a.

But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2022, amounts paid for health insurance coverage for that month can't be used to figure the deduction. Also, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2022, don’t use amounts paid for coverage for that month to figure the deduction.

A qualified small employer health reimbursement arrange-

ment (QSEHRA) is considered to be a subsidized health plan maintained by an employer.

Example. If you were eligible to par-

ticipate in a subsidized health plan main-

-88-

TIP

Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17

Before you begin:

1. Enter the total amount paid in 2022 for health insurance coverage established under your business (or the S corporation in which you were a more-than-2% shareholder) for 2022 for you, your

spouse, and your dependents. Your insurance can also cover your child who was under age 27 at the end of 2022, even if the child wasn't your dependent. But don’t include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety

officer .............................................................................. 1.

2. Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Schedule 1, lines 15 and 16. Don’t include

Conservation Reserve Program payments exempt from self-employment tax ................... 2.

3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on Schedule 1, line 17. Don’t include this amount in figuring any medical expense deduction

on Schedule A ....................................................................... 3.

*If you used either optional method to figure your net earnings from self-employment, don’t enter your net profit. Instead, enter the amount

from Schedule SE, line 4b.

**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include

capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation.

tained by your spouse's employer from September 30 through December 31, you can't use amounts paid for health insurance coverage for September through December to figure your deduction.

Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer can't be used to figure the deduction.

For more details, see Pub. 535.

If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the amount you can deduct.

Exceptions. Use Pub. 535 instead of the Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if any of the following applies.

You had more than one source of

•

income subject to self-employment tax.

You file Form 2555.

•

You are using amounts paid for

•

qualified long-term care insurance to figure the deduction.

Be sure you have read the Exceptions in the instructions for this line to see if you can use this worksheet instead of Pub. 535 to figure your deduction.

Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax credit were made or you are claiming the premium tax credit.

Line 18

Penalty on Early Withdrawal of Savings

The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.

Lines 19a, 19b, and 19c Alimony Paid

Line 19a

If you made payments to or for your spouse or former spouse under a divorce or separation agreement entered into on or before December 31, 2018, you may be able to take this deduction. You can't take a deduction for alimony payments you made to or for your spouse if you entered into your divorce or separation agreement after December 31, 2018, or if you entered into the agreement on or before December 31, 2018, and the

agreement was changed after December 31, 2018, to expressly provide that alimony received is not included in your former spouse's income. Use Tax Topic

452 or see Pub. 504.

Line 19c

On line 19c, enter the month and year of your original divorce or separation agreement that relates to this deduction for alimony paid.

Line 20

IRA Deduction

If you made any nondeductible contributions to a traditional

individual retirement arrangement (IRA) for 2022, you must report them on Form 8606.

You no longer need to be

younger than age 701/2 to take

a deduction for your contributions to an IRA.

If you made contributions to a traditional IRA for 2022, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments

-89-

reported on Schedule 1, line 2a. If you

TIP

were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590-A. A statement should be sent to you by May 31, 2023, that shows all contributions to your traditional IRA for 2022.

Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet.

1. You can't deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for Schedule 3, line 4.

2. If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2022, don’t use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590-A to figure the amount, if any, of your IRA deduction.

3. You can’t deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts aren't included as income in box 1 of your Form W-2.

4. If you made contributions to your IRA in 2022 that you deducted for 2021, don’t include them in the worksheet.

5. If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your

Form W-2, or in box 1 of Form 1099-NEC, don’t include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15 of Form 1099-MISC. If it isn't, contact your employer or the payer for the amount of the income.

6. You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 20.

7. Don’t include rollover contributions in figuring your deduction. Instead, see the instructions for Form 1040 or 1040-SR, lines 4a and 4b.

8. Don't include trustees' fees that were billed separately and paid by you for your IRA.

9. Don’t include any repayments of qualified reservist distributions. You can't deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590-A.

10.

If the total of your IRA deduction on line 20 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2022, see Pub. 590-A for special rules.

You must receive at least a minimum amount from your

traditional IRA for each year starting with the year you reach age 72. If you don't receive that minimum distribution amount in the year you become age 72, you must receive that distribution by April 1 of the year following the year you become age 72. If you don’t,

you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590-B.

Were You Covered by a Retirement Plan?

If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you can't deduct them. In any case, the income earned on your IRA contributions isn't taxed until it is paid to you.

The “Retirement plan” box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you weren’t vested in the plan. You are also covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.

If you were covered by a retirement plan and you file Form 2555 or 8815, or you exclude employer-provided adoption benefits, see Pub. 590-A to figure the amount, if any, of your IRA deduction.

Married persons filing separately. If you weren’t covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of

2022.

You may be able to take the retirement savings contributions credit. See the Schedule 3,

line 4, instructions.

-90-

IRA Deduction Worksheet—Schedule 1, Line 20

STOP

Before you begin:

1a. Were you covered by a retirement plan (see Were You Covered by a

Retirement Plan)? .............................................. 1a. Yes No

b. If married filing jointly, was your spouse covered by a retirement plan? ......................... 1b.

Next. If you checked “No” on line 1a (and “No” on line 1b if married filing

jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b, if applicable), and go to line 8.

$6,000, if under age 50 at the end of 2022.

•

$7,000, if age 50 or older at the end of 2022.

•

Otherwise, go to line 2.

2. Enter the amount shown below that applies to you. Single, head of household, or married filing separately and you

•

lived apart from your spouse for all of 2022, enter $78,000.

Qualifying surviving spouse, enter $129,000.

•

Married filing jointly, enter $129,000 in both columns. But if you checked

•

“No” on either line 1a or 1b, enter $214,000 for the person who wasn't covered by a plan.

Married filing separately and you lived with your spouse at any time in

•

2022, enter $10,000.

3. Enter the amount from Form 1040 or 1040-SR,

line 9 .................................. 3.

4. Enter the total of the amounts from Schedule 1,

lines 11 through 19a, plus 23 and 25 ........... 4.

5. Subtract line 4 from line 3. If married filing jointly, enter the result in both

columns ..................................................... 5a.

6. Is the amount on line 5 less than the amount on line 2?

No.

Be sure you have read the the instructions for this line. You may not be able to use this worksheet. 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 2022, enter “D” on the dotted line next to Schedule 1, line 20. If you don’t, you may get a math error notice from the IRS.

Your IRA Spouse's IRA

2a.

None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.

2b.

5b.

Yes No

Subtract line 5 from line 2 in each column. Follow the instruction

Yes.

below that applies to you.

If single, head of household, or married filing separately,

•

and the result is $10,000 or more, enter the applicable amount below on line 7 for that column and go to line 8.

i. $6,000, if under age 50 at the end of 2022. ii. $7,000, if age 50 or older at the end of 2022.

If the result is less than $10,000, go to line 7. 6a.

If married filing jointly or qualifying surviving spouse,

•

and the result is $20,000 or more ($10,000 or more in the column for the IRA of a person who wasn't covered by a retirement plan), enter the applicable amount below on line 7 for that column and go to line 8.

i. $6,000, if under age 50 at the end of 2022. ii. $7,000, if age 50 or older at the end of 2022.

Otherwise, go to line 7.

6b.

-91-

IRA Deduction Worksheet—Continued

CAUTION

7. Multiply lines 6a and 6b by the percentage below that applies to you. If the

result isn't a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.

Single, head of household, or married filing separately, multiply by 60%

•

(0.60) (or by 70% (0.70) in the column for the IRA of a person who is age 50 or older at the end of 2022).

Married filing jointly or qualifying surviving spouse, multiply by 30%

•

(0.30) (or by 35% (0.35) in the column for the IRA of a person who is age 50 or older at the end of 2022). But if you checked “No” on either line 1a or 1b, then in the column for the IRA of the person who wasn't covered by a retirement plan, multiply by 60% (0.60) (or by 70% (0.70) if age 50 or older at the end of 2022).

8. Enter the total of your (and your spouse's if filing

jointly):

Wages, salaries, tips, etc. Generally, this is the

•

amount reported in box 1 of Form W-2. Exceptions are explained earlier in these instructions for line 20. 8.

Alimony and separate maintenance payments

•

reported on Schedule 1, line 2a.

Nontaxable combat pay. This amount should be

•

reported in box 12 of Form W-2 with code Q or reported on Form 1040, line 1i.

9. Enter the earned income you (and your spouse if

filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Schedule 1, lines 15 and 16. If zero or less, enter -0-. For more details, see Pub.

590-A .................................. 9.

10. Add lines 8 and 9 .........................

10.

Your IRA Spouse's IRA

7a. 7b.

If married filing jointly and line 10 is less than $12,000 ($13,000 if one spouse is age 50 or older at the end of 2022; $14,000 if both spouses are age 50 or older at the end of 2022), stop here and use the worksheet in Pub. 590-A to figure your IRA deduction.

11. Enter traditional IRA contributions made, or that will be made by the due date of your 2022 return not counting extensions (April 18, 2023, for most people),

for 2022 to your IRA on line 11a and to your spouse's IRA on line 11b ...... 11a.

12. On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the

amounts on lines 12a and 12b and enter the total on Schedule 1, line 20. Or, if you want, you can deduct a smaller amount and treat the rest as a

nondeductible contribution (see Form 8606) .......................... 12a.

the worksheet in these instructions to

Line 21

Student Loan Interest Deduction

You can take this deduction only if all of the following apply.

You paid interest in 2022 on a

•

qualified student loan (defined later).

Your filing status is any status ex-

•

cept married filing separately.

Your modified adjusted gross in-

•

come (AGI) is less than: $85,000 if single, head of household, or qualifying surviving spouse; $175,000 if married filing jointly. Use lines 2 through 4 of

figure your modified AGI.

You, or your spouse if filing joint-

•

ly, aren't claimed as a dependent on someone else's (such as your parent's) 2022 tax return.

Don't include any amount paid from a a distribution of earnings made from a qualified tuition program (QTP) after 2018 to the extent the earnings are treated as tax free because they were used to pay student loan interest.

Use the worksheet in these instructions to figure your student loan interest deduction.

11b.

12b.

Exception. Use Pub. 970 instead of the

worksheet in these instructions to figure your student loan interest deduction if you file Form 2555 or 4563, or you exclude income from sources within Puerto Rico.

Qualified student loan. A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals who were eligible students.

1. Yourself or your spouse.

2. Any person who was your de-

pendent when the loan was taken out.

-92-

Student Loan Interest Deduction Worksheet—Schedule 1, Line 21

Before you begin:

1. Enter the total interest you paid in 2022 on qualified student loans (see the instructions for line 21). Don’t

enter more than $2,500 ..................................................................

2. Enter the amount from Form 1040 or 1040-SR, line 9 .........................2.

3. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and

25 ................................................................... 3.

4. Subtract line 3 from line 2 ...............................................4.

5. Enter the amount shown below for your filing status.

Single, head of household, or qualifying

•

surviving spouse—$70,000

Married filing jointly—$145,000

•

6. Is the amount on line 4 more than the amount on line 5?

No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.

Yes. Subtract line 5 from line 4 .......................................

7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at

least three places). If the result is 1.000 or more, enter 1.000 ....................................

8. Multiply line 1 by line 7 .................................................................8.

9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Schedule 1,

line 21. Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C,

E, etc.) ...............................................................................

Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, line 24z). Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 970 to figure your deduction.

...........

3. Any person you could have claimed as a dependent for the year the loan was taken out except that:

a. The person filed a joint return;

b. The person had gross income that was equal to or more than the exemption amount for that year or $4,400 for 2022; or

c. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.

However, a loan isn't a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For details, see Pub. 970.

Qualified higher education expenses.

Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate,

or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. For details, see Pub. 970.

Line 22

Line 22 has been reserved for future use.

Line 23

Archer MSA Deduction

See Form 8853.

Lines 24a through 24z

Line 24a

Jury duty pay. Enter your jury duty pay if you gave the pay to your employer because your employer paid your salary while you served on the jury.

Line 24b

Enter the deductible expenses related to income reported on line 8l from the rent-

al of personal property engaged in for profit.

Line 24c

Enter the nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m.

Line 24d

Enter reforestation amortization and expenses (see Pub. 535).

Line 24e

Enter repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525).

Line 24f

Enter contributions to section 501(c)(18) (D) pension plans (see Pub. 525).

Line 24g

Enter contributions by certain chaplains to section 403(b) plans (see Pub. 517).

-93-

Line 24h

TIP

Enter attorney fees and court costs for actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions (see Pub. 525).

Line 24i

Enter attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income.

Line 24j

Enter the housing deduction from Form

2555.

Line 24k

Enter excess deductions of section 67(e) expenses from Schedule K-1 (Form

1041), box 11, code A. See the Instructions for Schedule K-1 (Form 1041).

Line 24z

Use line 24z to report any adjustments not reported elsewhere. List the type and amount of the adjustment.

Form 1099-K loss reporting. If you sold a personal item at a loss and you did not report the loss on Form 8949, enter the amount of the sale proceeds from Form 1099-K on line 24z that you reported on line 8z. In the entry space next to line 24z write “Form 1099-K Personal Item Sold at a Loss” and also enter the amount of the sale proceeds. For example, you bought a couch for $1,000 and sold it through a third-party vendor for $700, which was reported on your Form 1099-K. On line 24z you would enter $700 and in the entry space next to line 24z you would write “Form 1099-K Personal Item Sold at a Loss $700.” See the instructions for line 8z.

If you sold more than one personal item at a loss or received

more than one Form 1099-K for personal items you sold at a loss, and you entered the total amount of sale proceeds on line 8z, you should also enter the total amount of sale proceeds on line 24z.

Incorrect Form 1099-K. If you received a Form 1099-K that shows payments you didn't receive or is otherwise incorrect and you can't get it corrected, enter the amount on line 24z that you reported on line 8z. In the entry space next to line 24z write “Incorrect Form 1099-K” and also enter the amount that was incorrectly reported to you. For example, if you received a Form 1099-K that incorrectly showed $800 of payments to you, you would enter $800 on line 24z and in the entry space next to line 24z you would write “Incorrect Form 1099-K - $800.” See the instructions for line 8z.

-94-

Instructions for Schedule 2

CAUTION

Additional Taxes

General Instructions

Use Schedule 2 if you have additional taxes that can’t be entered directly on Form 1040, 1040-SR, or 1040-NR.

Include the amount on Schedule 2, line 3, in the total on Form 1040, 1040-SR, or 1040-NR, line 17.

Enter the amount on Schedule 2, line 21, on Form 1040 or 1040-SR, line 23; or 1040-NR, line 23b.

Specific Instructions

Line 1

Alternative Minimum Tax (AMT)

Alternative minimum tax (AMT) exemption amount increased. The AMT

exemption amount is increased to $75,900 ($118,100 if married filing jointly or qualifying surviving spouse; $59,050 if married filing separately). The income levels at which the AMT exemption begins to phase out has increased to $539,900 ($1,079,800 if married filing jointly or qualifying surviving spouse).

If you aren't sure whether you owe the AMT, complete the Worksheet To See if You Should Fill in Form 6251.

Exception. Fill in Form 6251 instead of using the worksheet if you claimed or received any of the following items.

Accelerated depreciation.

•

Tax-exempt interest from private

•

activity bonds.

Intangible drilling, circulation, re-

•

search, experimental, or mining costs.

Amortization of pollution-control

•

facilities or depletion.

Income or (loss) from tax-shelter

•

farm activities, passive activities, partnerships, S corporations, or activities for which you aren't at risk.

Income from long-term contracts

•

not figured using the percentage-of-completion method.

Investment interest expense repor-

•

ted on Form 4952.

Net operating loss deduction.

•

Alternative minimum tax adjust-

•

ments from an estate, trust, electing large partnership, or cooperative.

Section 1202 exclusion.

•

Stock by exercising an incentive

•

stock option and you didn't dispose of the stock in the same year.

Any general business credit claim-

•

ed on Form 3800 if either line 6 (in Part I) or line 25 of Form 3800 is more than zero.

Qualified electric vehicle credit.

•

Alternative fuel vehicle refueling

•

property tax.

Credit for prior year minimum tax.

•

Foreign tax credit.

•

Net qualified disaster loss and you

•

are reporting your standard deduction on Schedule A, line 16. See the instructions for Form 4684 for more information.

For help with the alternative mini-

mum tax, go to IRS.gov/AMT.

Line 2

Excess Advance Premium Tax Credit Repayment

If you have excess advance premium tax credit (APTC) repayments, go to IRS.gov/Form8962

for more information.

The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit paid on their behalf directly to the insurance company. If you, your spouse with whom you are filing a joint return, or your dependent was enrolled in coverage purchased from the Marketplace and advance payments of the premium tax credit were made for the coverage, complete Form 8962 to reconcile (compare) the advance payments with your premium tax credit. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about

your coverage and any advance credit payments. If the advance credit payments were more than the premium tax credit you can claim, the amount you must repay will be shown on Form 8962, line 29. Enter that amount, if any, on line 2.

You may have to repay excess advance payments of the premium tax credit even if someone else enrolled you, your spouse, or your dependent in Marketplace coverage. In that case, another individual may have received the Form 1095-A for the coverage. You may also have to repay excess advance payments of the premium tax credit if you enrolled an individual in coverage through the Marketplace, you don’t claim the individual as a dependent on your return, and no one else claims that individual as a dependent. For more information, see the Instructions for Form

8962.

Line 5

Unreported Social Security and Medicare Tax From Form 4137

Enter the total of any taxes from Form

4137.

If you received tips of $20 or more in any month and you didn't report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.

Don’t include the value of any noncash tips, such as tickets or passes. You don’t pay social security and Medicare taxes or RRTA tax on these noncash tips.

To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.

-95-

Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 1

STOP

Before you begin:

1. Are you filing Schedule A?

No.

Yes. Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 15 .......................... 1.

2. Enter the amount from Schedule A, line 7 ..........................................................

3. Add lines 1 and 2 ............................................................................

4. Enter any tax refund from Schedule 1, lines 1 and 8z .................................................

5. Subtract line 4 from line 3 .....................................................................

6. Enter the amount shown below for your filing status.

Single or head of household—$75,900

•

Married filing jointly or qualifying surviving spouse—$118,100

•

Married filing separately—$59,050

•

7. Is the amount on line 5 more than the amount on line 6?

No.

Yes. Subtract line 6 from line 5 ........................................................ 7.

8. Enter the amount shown below for your filing status.

Single or head of household—$539,900

•

Married filing jointly or qualifying surviving spouse—$1,079,800

•

Married filing separately—$539,900

•

9. Is the amount on line 5 more than the amount on line 8?

Skip lines 1 and 2; subtract Form 1040 or 1040-SR, line 13, or Form 1040-NR, line 13a, from Form 1040, 1040-SR, or 1040-NR, line 11, and enter the result on line 3 and go to line 4.

Don’t complete the rest of this worksheet. You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 1, blank.

Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of using this worksheet.

........... 6.

........... 8.

No. Enter -0-. Skip line 10. Enter on line 11 the amount from line 7, and go to line 12.

Yes. Subtract line 8 from line 5 ........................................................ 9.

10.

Multiply line 9 by 25% (0.25) and enter the smaller of the result or line 6 .................................

11.

Add lines 7 and 10 ...........................................................................

12.

Is the amount on line 11 more than $206,100 ($103,050 if married filing separately)?

Yes.

No. Multiply line 11 by 26% (0.26) .....................................................

13.

Add Form 1040, 1040-SR, or 1040-NR, line 16 (minus any tax from Form 4972), and Schedule 2, line 2. (If you used Schedule J to figure your tax on the entry space on Form 1040, 1040-SR, or 1040-NR, line 16, refigure that tax

without using Schedule J before including it in this calculation) .........................................

Next. Is the amount on line 12 more than the amount on line 13?

Yes. Fill in Form 6251 to see if you owe the alternative minimum tax.

No. You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 1, blank.

Fill in Form 6251 to see if you owe the alternative minimum tax.

10.

11.

12.

13.

-96-

You may be charged a penalty

CAUTION

equal to 50% of the social se-

curity and Medicare or RRTA tax due on tips you received but didn't report to your employer.

Line 6

Unreported Social Security and Medicare Tax From Form 8919

Enter the total of any taxes from Form

8919.

If you are an employee who received wages from an employer who didn't withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 6 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040 or 1040-SR, line 1g.

Line 8

Additional Tax on IRAs, Other Qualified Retirement Plans, etc.

If any of the following apply, see Form 5329 and its instructions to find out if you owe this tax and if you must file Form 5329. Also see Form 5329 and its instructions for definitions of the terms used here.

1. You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution wasn't rolled over.

2. Excess contributions were made to your IRA, Coverdell education savings account (ESA), Archer MSA, health savings account (HSA), or ABLE account.

3. You received a taxable distribution from a Coverdell ESA, qualified tuition program, or ABLE account.

4. You didn't take the minimum required distribution from your IRA or other qualified retirement plan by April 1 of the year following the year you reached age 72.

Exception. If only item (1) applies and distribution code 1 is correctly shown in box 7 of all your Forms 1099-R, you don’t have to file Form 5329. Instead, multiply the taxable amount of the dis-

tribution by 10% (0.10) and enter the result on line 8. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, 1040-SR, or 1040-NR, line 4b or 5b, or on Form

4972. Also check the box on line 8 to indicate that you don’t have to file Form

5329. But you must file Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception, such as the exceptions for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution.

Line 9

Household Employment Taxes

Enter the household employment taxes you owe for having a household employee. If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes.

1. You paid any one household employee (defined below) cash wages of $2,400 or more in 2022. Cash wages include wages paid by check, money order, etc. But don’t count amounts paid to an employee who was under age 18 at any time in 2022 and was a student.

2. You withheld federal income tax during 2022 at the request of any household employee.

3. You paid total cash wages of $1,000 or more in any calendar quarter of 2021 or 2022 to household employees.

Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, housekeepers, yard workers, and similar domestic workers.

Line 10

First-Time Homebuyer Credit Repayment

Enter the first-time homebuyer credit you have to repay if you bought the home in 2008.

If you bought the home in 2008 and owned and used it as your main home for all of 2022, you can enter your 2022

repayment on this line without attaching Form 5405.

See the Form 5405 instructions for details and for exceptions to the repayment rule.

Line 11

Additional Medicare Tax

See Form 8959 and its instructions if the total of your 2022 wages and any self-employment income was more than:

$125,000 if married filing sepa-

•

rately;

$250,000 if married filing jointly;

•

$200,000 if single, head of house-

•

hold, or qualifying surviving spouse. Also see Form 8959 if you had railroad retirement (RRTA) compensation that was more than the amount just listed that applies to you.

If you are married filing jointly and either you or your spouse had wages or RRTA compensation of more than $200,000, your employer may have withheld Additional Medicare Tax even if you don’t owe the tax. In that case, you may be able to get a refund of the tax withheld. See the Instructions for Form 8959 to find out how to report the withheld tax on Form 8959.

Line 12

Net Investment Income Tax

See Form 8960 and its instructions if the amount on Form 1040, 1040-SR, or 1040-NR, line 11, is more than:

$125,000 if married filing sepa-

•

rately,

$250,000 if married filing jointly

•

or qualifying surviving spouse, or

$200,000 if single or head of

•

household. If you file Form 2555, see Form 8960 and its instructions if the amount on Form 1040, 1040-SR, or 1040-NR, line 11, is more than:

$13,000 if married filing separate-

•

ly,

$138,000 if married filing jointly

•

or qualifying surviving spouse, or

$88,000 if single or head of house-

•

hold.

-97-

Line 13

Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax

should be shown in box 12 of Form W-2 with codes A and B or M and N.

Line 14

Interest on Tax Due on Installment Income From the Sale of Certain Residential Lots and Timeshares

Enter interest on tax due on installment income from the sale of certain residential lots and timeshares under section 453(l)(3).

Line 15

Interest on the Deferred Tax on Gain From Certain Installment Sales With a Sales Price Over $150,000

Enter interest on the deferred tax on gain from certain installment sales with a sales price over $150,000 under section 453A(c).

Line 16

Recapture of Low-Income Housing Credit

See Form 8611 for more information.

Lines 17a Through 17z

Other Additional Taxes

Line 17a. Recapture of the following credits.

1. Investment credit (see Form

4255). Identify as “ICR.”

2. Indian employment credit (see

Form 8845). Identify as “IECR.”

3. New markets credit (see Form

8874). Identify as “NMCR.”

4. Credit for employer-provided childcare facilities (see Form 8882). Identify as “ECCFR.”

5. Alternative motor vehicle credit (see Form 8910). Identify as “AMVCR.”

6. Alternative fuel vehicle refueling property credit (see Form 8911). Identify as “ARPCR.”

7. Qualified plug-in electric drive motor vehicle credit (see Form 8936). Identify as “8936R.”

Line 17b. If you sold your home in 2022 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, you may owe a recapture tax on the mortgage subsidy. See Form 8828.

Line 17c. Enter any additional tax on health savings account (HSA) distributions you received from Form 8889, line 17b. See Form 8889, Part II.

Line 17d. Enter any additional tax for failure to remain an eligible individual during the testing period from Form 8889, line 21. See Form 8889, Part III.

Line 17e. Enter any additional tax on Archer MSA distributions from Form 8853, line 9b. See Form 8853.

Line 17f. Enter any additional tax on Medicare Advantage MSA distributions from Form 8853, line 13b. See Form

8853.

Line 17g. Enter any additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526 for more information.

Line 17h. Enter any additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A. This income should be shown in box 12 of Form W-2 with code Z, or in box 15 of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B) (ii). See section 409A(a)(1)(B) for details.

Line 17i. Enter any additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount wasn't determinable until 2022. The tax is 20% of the amount required to be included in income plus an interest amount determined under

section 457A(c)(2). See section 457A for details.

Line 17j. Enter any Section 72(m)(5) excess benefits tax. See Pub. 560 for more information.

Line 17k. If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 14. Enter this amount on line 17k.

Line 17l. Enter any tax on accumulation distribution of trusts. See Form 4970 for more information.

Line 17m. Enter any excise tax on insider stock compensation from an expatriated corporation. See section 4985.

Line 17n. Enter any look-back interest under section 167(g) or 460(b). See Form 8697 or 8866 for more information.

Line 17o. Enter any tax on non-effectively connected income for any part of the year you were a nonresident alien. See the Instructions for Form 1040-NR for more information.

Line 17p. Enter any interest amount from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund.

Line 17q. Enter any interest amount from Form 8621, line 24.

Line 17z Use line 17z to report any taxes not reported elsewhere on your return or other schedules. List the type and amount of tax.

Other taxes to be listed include the

following.

Form 8978 adjustment. Complete the Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z) if you are filing Form 8978 and completed the worksheet in the Schedule 3, line 6l, instructions and the amount on line 3 of that worksheet is negative.

-98-

Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z)

Complete this worksheet if you completed line 3 on the Negative Form 8978 Adjustment Worksheet in the Schedule 3, line 6l, instructions.

1. Enter the sum of any chapter 1 taxes* (other than your negative Form 8978 adjustment) reported in Part II of

Schedule 2 ...................................................................... 1.

2. Enter as a positive number the negative amount from line 3 of the Negative Form 8978 Adjustment Worksheet in

the Schedule 3, line 6l, instructions ..................................................... 2.

3. Is the amount on line 1 more than the amount on line 2?

Yes.

No.

List the type (Form 8978 ADJ) and the amount from line 2 as a negative number (in parentheses) on line 17z.

List the type (Form 8978 ADJ) and the amount from line 1 as a negative number (in parentheses) on line 17z.

Combine this amount with any other amounts reported on line 17z to complete the line 17z entry space.

* Chapter 1 taxes include taxes from sections 1 through 1400Z-2 of the Code, as well as certain amounts the Code treats as chapter 1 taxes.

Generally, this does not include amounts reported on Schedule 2, lines 4, 7, 9, 11–13, 17k–17m, or 17z (other than chapter 1 taxes).

-99-

Instructions for Schedule 3

TIP

Additional Credits and Payments

General Instructions

Use Schedule 3 if you have nonrefundable credits, other than the child tax credit or the credit for other dependents, or other payments and refundable credits.

Include the amount on Schedule 3, line 8, in the amount entered on Form 1040, 1040-SR, or 1040-NR, line 20.

Enter the amount on Schedule 3, line 15, on Form 1040, 1040-SR, or 1040-NR, line 31.

Specific Instructions

Line 1

Foreign Tax Credit

If you are a shareholder in a controlled foreign corporation

and made a section 962 election, see the instructions for Forms 1040 and 1040-SR, line 16, for the foreign tax credit you figured on Form 1118.

If you paid income tax to a foreign country or U.S. possession, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so.

Exception. You don’t have to complete Form 1116 to take this credit if all of the following apply.

1. All of your foreign source gross income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement).

2. The total of your foreign taxes wasn't more than $300 (not more than $600 if married filing jointly).

3. You held the stock or bonds on which the dividends or interest were paid for at least 16 days and weren’t obligated to pay these amounts to someone else.

4. You aren’t filing Form 4563 or excluding income from sources within Puerto Rico.

5. All of your foreign taxes were:

a. Legally owed and not eligible for a refund or reduced tax rate under a tax treaty, and

b. Paid to countries that are recognized by the United States and don’t support terrorism.

For more details on these requirements, see the Instructions for Form

1116.

Do you meet all five requirements just listed?

Yes. Enter on line 1 the smaller of

(a) your total foreign taxes, or (b) the total of the amounts on Form 1040 or 1040-SR, line 16, and Schedule 2, line 2.

No. See Form 1116 to find out if you can take the credit and, if you can, if you have to file Form 1116.

Line 2

Credit for Child and Dependent Care Expenses

You may be able to take this credit if, in order to work or look for work, you paid someone to care for:

Your qualifying child under age 13

•

whom you claim as your dependent,

Your disabled spouse or any other

•

disabled person who couldn't care for themselves, or

Your child whom you couldn't

•

claim as a dependent because of the rules for Children of divorced or separa-

ted parents under Who Qualifies as Your Dependent, earlier.

For details, use Tax Topic 602 or see

Form 2441.

Line 3

Education Credits

If you (or your dependent) paid qualified expenses in 2022 for yourself, your spouse, or your dependent to enroll in or

attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you can't take an education credit if any of the following applies.

You, or your spouse if filing joint-

•

ly, are claimed as a dependent on someone else's (such as your parent's) 2022 tax return.

Your filing status is married filing

•

separately.

The amount on Form 1040 or

•

1040-SR, line 11, is $90,000 or more ($180,000 or more if married filing jointly).

You, or your spouse, were a non-

•

resident alien for any part of 2022 unless your filing status is married filing jointly.

You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income.

For more information, see Pub. 970; the instructions for Form 1040 or 1040-SR, line 29; and IRS.gov/EdCredit.

Line 4

Retirement Savings Contributions Credit (Saver's Credit)

You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than rollover contributions, to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); (d) contributions to a 501(c)(18)(D) plan; or (e) contributions to an ABLE account by the designated beneficiary, as defined in section 529A.

However, you can't take the credit if either of the following applies.

1. The amount on Form 1040,

1040-SR, or 1040-NR, line 11, is more

-100-

IRS 1040, 1040-SR Instruction Manual

Specifications and Main Features

Frequently Asked Questions

User Manual

Contents Page Contents Page

What's New

Do You Have To File?

When and Where Should You File?

What if You Can't File on Time?

Private Delivery Services

Filing Status

Single

Married Filing Jointly

Married Filing Separately

Head of Household

Qualifying Surviving Spouse

Name and Address

Name Change

Address Change

P.O. Box

Foreign Address

Death of a Taxpayer

Social Security Number (SSN)

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

Nonresident Alien Spouse

Presidential Election Campaign Fund

Digital Assets

How To Report Digital Asset Transactions

Standard Deduction

Single and Married Filing Jointly

Age/Blindness

Blindness

Married Filing Separately

Definitions and Special Rules

Income

Forgiveness of Paycheck Protection Program (PPP) Loans

Foreign-Source Income

Chapter 11 Bankruptcy Cases

Community Property States

Rounding Off to Whole Dollars

Line 1a

Total Amount From Form(s) W-2, Box 1

Line 1b

Household Employee Wages Not Reported on Form(s) W-2

Line 1c

Tip Income Not Reported on Line 1a

Line 1d

Medicaid Waiver Payments Not Reported on Form(s) W-2, Box 1

Line 1e

Taxable Dependent Care Benefits From Form 2441, Line 26

Line 1f

Employer-Provided Adoption Benefits From Form 8839, Line 29

Line 1g

Wages From Form 8919, Line 6

Line 1h

Other Earned Income

Line 1i

Nontaxable Combat Pay Election

Were You a Statutory Employee?

Missing or Incorrect Form W-2?

Line 2a

Tax-Exempt Interest

Line 2b

Taxable Interest

Line 3a

Qualified Dividends

Line 3b

Ordinary Dividends

Nondividend Distributions

Lines 4a and 4b

IRA Distributions

Lines 5a and 5b

Pensions and Annuities

Fully Taxable Pensions and Annuities

Partially Taxable Pensions and Annuities

Insurance Premiums for Retired Public Safety Officers

Simplified Method

Annuity Starting Date

Age (or Combined Ages) at Annuity Starting Date

Cost