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E File 2009 Taxes Free

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E File 2009 Taxes Free

E file 2009 taxes free 2. E file 2009 taxes free   Estimated Tax for 2014 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated TaxGeneral Rule Married Taxpayers Special Rules Aliens Estates and Trusts How To Figure Estimated Tax2014 Estimated Tax Worksheet When To Pay Estimated TaxWhen To Start Farmers and Fishermen How To Figure Each PaymentRegular Installment Method Annualized Income Installment Method Estimated Tax Payments Not Required How To Pay Estimated TaxCredit an Overpayment Pay Online Pay by Phone Pay by Check or Money Order Using the Estimated Tax Payment Voucher Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. E file 2009 taxes free This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. E file 2009 taxes free You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. E file 2009 taxes free Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. E file 2009 taxes free If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. E file 2009 taxes free If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. E file 2009 taxes free For information on when the penalty applies, see chapter 4. E file 2009 taxes free It would be helpful for you to have a copy of your 2013 tax return and an estimate of your 2014 income nearby while reading this chapter. E file 2009 taxes free Topics - This chapter discusses: Who must pay estimated tax, How to figure estimated tax (including illustrated examples), When to pay estimated tax, How to figure each payment, and How to pay estimated tax. E file 2009 taxes free Useful Items - You may want to see: Form (and Instructions) 1040-ES Estimated Tax for Individuals See chapter 5 for information about how to get this publication and form. E file 2009 taxes free Worksheets. E file 2009 taxes free   You may need to use several of the blank worksheets included in this chapter. E file 2009 taxes free See Worksheets for Chapter 2, later, to locate what you need. E file 2009 taxes free Who Does Not Have To Pay Estimated Tax If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. E file 2009 taxes free To do this, file a new Form W-4 with your employer. E file 2009 taxes free See chapter 1. E file 2009 taxes free Estimated tax not required. E file 2009 taxes free   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. E file 2009 taxes free You had no tax liability for 2013. E file 2009 taxes free You were a U. E file 2009 taxes free S. E file 2009 taxes free citizen or resident alien for the whole year. E file 2009 taxes free Your 2013 tax year covered a 12-month period. E file 2009 taxes free   You had no tax liability for 2013 if your total tax (defined later under Total tax for 2013—line 14b ) was zero or you did not have to file an income tax return. E file 2009 taxes free Please click here for the text description of the image. E file 2009 taxes free Figure 2-A: Do You Have To Pay Estimated Tax? Who Must Pay Estimated Tax If you owed additional tax for 2013, you may have to pay estimated tax for 2014. E file 2009 taxes free You can use the following general rule as a guide during the year to see if you will have enough withholding, or should increase your withholding or make estimated tax payments. E file 2009 taxes free General Rule In most cases, you must pay estimated tax for 2014 if both of the following apply. E file 2009 taxes free You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. E file 2009 taxes free You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. E file 2009 taxes free Your 2013 tax return must cover all 12 months. E file 2009 taxes free Note. E file 2009 taxes free The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. E file 2009 taxes free See Special Rules , later. E file 2009 taxes free If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet for a more accurate calculation. E file 2009 taxes free Figure 2-A takes you through the general rule. E file 2009 taxes free You may find this helpful in determining if you must pay estimated tax. E file 2009 taxes free If all your income will be subject to income tax withholding, you probably do not need to pay estimated tax. E file 2009 taxes free Example 1. E file 2009 taxes free Jane Smart uses Figure 2-A and the following information to figure whether she should pay estimated tax for 2014. E file 2009 taxes free She files as head of household claiming her dependent son, takes the standard deduction, and expects no refundable credits for 2014. E file 2009 taxes free Expected adjusted gross income (AGI) for 2014 $82,800 AGI for 2013 $73,700 Total tax on 2013 return (Form 1040,  line 61) $  8,746 Total 2014 estimated tax (line 13c of the 2014 Estimated Tax Worksheet) $11,015 Tax expected to be withheld in 2014 $10,000 Jane's answer to Figure 2-A, box 1, is YES; she expects to owe at least $1,000 for 2014 after subtracting her withholding from her expected total tax ($11,015 − $10,000 = $1,015). E file 2009 taxes free Her answer to box 2a is YES; she expects her income tax withholding ($10,000) to be at least 90% of the tax to be shown on her 2014 return ($11,015 × 90% = $9,913. E file 2009 taxes free 50). E file 2009 taxes free Jane does not need to pay estimated tax. E file 2009 taxes free Example 2. E file 2009 taxes free The facts are the same as in Example 1, except that Jane expects only $8,700 tax to be withheld in 2014. E file 2009 taxes free Because that is less than $9,913. E file 2009 taxes free 50, her answer to box 2a is NO. E file 2009 taxes free Jane's answer to box 2b is also NO; she does not expect her income tax withholding ($8,700) to be at least 100% of the total tax shown on her 2013 return ($8,746). E file 2009 taxes free Jane must increase her withholding or pay estimated tax for 2014. E file 2009 taxes free Example 3. E file 2009 taxes free The facts are the same as in Example 2, except that the total tax shown on Jane's 2013 return was $8,600. E file 2009 taxes free Because she expects to have more than $8,600 withheld in 2014 ($8,700), her answer to box 2b is YES. E file 2009 taxes free Jane does not need to pay estimated tax for 2014. E file 2009 taxes free Married Taxpayers If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. E file 2009 taxes free You and your spouse can make joint estimated tax payments even if you are not living together. E file 2009 taxes free However, you and your spouse cannot make joint estimated tax payments if: You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes). E file 2009 taxes free See Choosing Resident Alien Status in Publication 519, or Individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law cannot make joint estimated tax payments. E file 2009 taxes free These individuals can take credit only for the estimated tax payments that he or she made. E file 2009 taxes free If you and your spouse cannot make joint estimated tax payments, apply these rules to your separate estimated income. E file 2009 taxes free Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. E file 2009 taxes free 2013 separate returns and 2014 joint return. E file 2009 taxes free   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. E file 2009 taxes free You filed a separate return if you filed as single, head of household, or married filing separately. E file 2009 taxes free 2013 joint return and 2014 separate returns. E file 2009 taxes free   If you plan to file a separate return for 2014, but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. E file 2009 taxes free You file a separate return if you file as single, head of household, or married filing separately. E file 2009 taxes free   To figure your share of the tax on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status for 2014. E file 2009 taxes free Then multiply the tax on the joint return by the following fraction. E file 2009 taxes free      The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. E file 2009 taxes free Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. E file 2009 taxes free Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. E file 2009 taxes free For 2014, they plan to file married filing separately. E file 2009 taxes free Joe figures his share of the tax on the 2013 joint return as follows: Tax on $40,100 based on separate return $5,960 Tax on $8,400 based on separate return 843 Total $6,803 Joe's percentage of total ($5,960 ÷ $6,803) 87. E file 2009 taxes free 6% Joe's share of tax on joint return  ($6,386 × 87. E file 2009 taxes free 6%) $5,594 Special Rules There are special rules for farmers, fishermen, and certain higher income taxpayers. E file 2009 taxes free Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule , earlier. E file 2009 taxes free Gross income. E file 2009 taxes free   Your gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. E file 2009 taxes free To determine whether two-thirds of your gross income for 2013 was from farming or fishing, use as your gross income the total of the income (not loss) amounts. E file 2009 taxes free Joint returns. E file 2009 taxes free   On a joint return, you must add your spouse's gross income to your gross income to determine if at least two-thirds of your total gross income is from farming or fishing. E file 2009 taxes free Gross income from farming. E file 2009 taxes free   This is income from cultivating the soil or raising agricultural commodities. E file 2009 taxes free It includes the following amounts. E file 2009 taxes free Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. E file 2009 taxes free Income from a plantation, ranch, nursery, range, orchard, or oyster bed. E file 2009 taxes free Crop shares for the use of your land. E file 2009 taxes free Gains from sales of draft, breeding, dairy, or sporting livestock. E file 2009 taxes free   For 2013, gross income from farming is the total of the following amounts. E file 2009 taxes free Schedule F (Form 1040), Profit or Loss From Farming, line 9. E file 2009 taxes free Form 4835, Farm Rental Income and Expenses, line 7. E file 2009 taxes free Your share of the gross farming income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). E file 2009 taxes free Your gains from sales of draft, breeding, dairy, or sporting livestock shown on Form 4797, Sales of Business Property. E file 2009 taxes free   Wages you receive as a farm employee and wages you receive from a farm corporation are not gross income from farming. E file 2009 taxes free Gross income from fishing. E file 2009 taxes free   This is income from catching, taking, harvesting, cultivating, or farming any kind of fish, shellfish (for example, clams and mussels), crustaceans (for example, lobsters, crabs, and shrimp), sponges, seaweeds, or other aquatic forms of animal and vegetable life. E file 2009 taxes free   Gross income from fishing includes the following amounts. E file 2009 taxes free Schedule C (Form 1040), Profit or Loss From Business. E file 2009 taxes free Income for services as an officer or crew member of a vessel while the vessel is engaged in fishing. E file 2009 taxes free Your share of the gross fishing income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). E file 2009 taxes free Certain taxable interest and punitive damage awards received in connection with the Exxon Valdez litigation. E file 2009 taxes free Income for services normally performed in connection with fishing. E file 2009 taxes free Services normally performed in connection with fishing include: Shore service as an officer or crew member of a vessel engaged in fishing, and Services that are necessary for the immediate preservation of the catch, such as cleaning, icing, and packing the catch. E file 2009 taxes free Higher Income Taxpayers If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General Rule , earlier. E file 2009 taxes free For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. E file 2009 taxes free Note. E file 2009 taxes free This rule does not apply to farmers and fishermen. E file 2009 taxes free Aliens Resident and nonresident aliens also may have to pay estimated tax. E file 2009 taxes free Resident aliens should follow the rules in this publication, unless noted otherwise. E file 2009 taxes free Nonresident aliens should get Form 1040-ES (NR), U. E file 2009 taxes free S. E file 2009 taxes free Estimated Tax for Nonresident Alien Individuals. E file 2009 taxes free You are an alien if you are not a citizen or national of the United States. E file 2009 taxes free You are a resident alien if you either have a green card or meet the substantial presence test. E file 2009 taxes free For more information about withholding, the substantial presence test, and Form 1040-ES (NR), see Publication 519. E file 2009 taxes free Estates and Trusts Estates and trusts also must pay estimated tax. E file 2009 taxes free However, estates (and certain grantor trusts that receive the residue of the decedent's estate under the decedent's will) are exempt from paying estimated tax for the first 2 years after the decedent's death. E file 2009 taxes free Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax. E file 2009 taxes free How To Figure Estimated Tax To figure your estimated tax, you must figure your expected AGI, taxable income, taxes, deductions, and credits for the year. E file 2009 taxes free When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. E file 2009 taxes free Use your 2013 federal tax return as a guide. E file 2009 taxes free You can use Form 1040-ES to figure your estimated tax. E file 2009 taxes free Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. E file 2009 taxes free You must make adjustments both for changes in your own situation and for recent changes in the tax law. E file 2009 taxes free Some of these changes are discussed under What's New for 2014 , earlier. E file 2009 taxes free For information about these and other changes in the law, visit the IRS website at IRS. E file 2009 taxes free gov. E file 2009 taxes free The instructions for Form 1040-ES include a worksheet to help you figure your estimated tax. E file 2009 taxes free Keep the worksheet for your records. E file 2009 taxes free 2014 Estimated Tax Worksheet Use Worksheet 2-1 to help guide you through the information about completing the 2014 Estimated Tax Worksheet. E file 2009 taxes free You can also find a copy of the worksheet in the Instructions for Form 1040-ES. E file 2009 taxes free Expected AGI—Line 1 Your expected AGI for 2014 (line 1) is your expected total income minus your expected adjustments to income. E file 2009 taxes free Total income. E file 2009 taxes free   Include in your total income all the income you expect to receive during the year, even income that is subject to withholding. E file 2009 taxes free However, do not include income that is tax exempt. E file 2009 taxes free   Total income includes all income and loss for 2014 that, if you had received it in 2013, would have been included on your 2013 tax return in the total on line 22 of Form 1040, line 15 of Form 1040A, or line 4 of Form 1040EZ. E file 2009 taxes free Social security and railroad retirement benefits. E file 2009 taxes free If you expect to receive social security or tier 1 railroad retirement benefits during 2014, use Worksheet 2-2 to figure the amount of expected taxable benefits you should include on line 1. E file 2009 taxes free Adjustments to income. E file 2009 taxes free   Be sure to subtract from your expected total income all of the adjustments you expect to take on your 2014 tax return. E file 2009 taxes free Self-employed. E file 2009 taxes free If you expect to have income from self-employment, use Worksheet 2-3 to figure your expected self-employment tax and your allowable deduction for self-employment tax. E file 2009 taxes free Include the amount from Worksheet 2-3 in your expected adjustments to income. E file 2009 taxes free If you file a joint return and both you and your spouse have net earnings from self-employment, each of you must complete a separate worksheet. E file 2009 taxes free Expected Taxable Income— Lines 2–5 Reduce your expected AGI for 2014 (line 1) by either your expected itemized deductions or your standard deduction and by your exemptions (lines 2 through 5). E file 2009 taxes free Itemized deductions—line 2. E file 2009 taxes free   If you expect to claim itemized deductions on your 2014 tax return, enter the estimated amount on line 2. E file 2009 taxes free   Itemized deductions are the deductions that can be claimed on Schedule A (Form 1040). E file 2009 taxes free    For 2014, your total itemized deductions may be reduced if your AGI is more than the amount shown next for your filing status. E file 2009 taxes free Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-5 to figure the amount to enter on line 2. E file 2009 taxes free Standard deduction—line 2. E file 2009 taxes free   If you expect to claim the standard deduction on your 2014 tax return, enter the amount on line 2. E file 2009 taxes free Use Worksheet 2-4 to figure your standard deduction. E file 2009 taxes free No standard deduction. E file 2009 taxes free   The standard deduction for some individuals is zero. E file 2009 taxes free Your standard deduction will be zero if you: File a separate return and your spouse itemizes deductions, Are a dual-status alien, or File a return for a period of less than 12 months because you change your accounting period. E file 2009 taxes free Exemptions—line 4. E file 2009 taxes free   After you have subtracted either your expected itemized deductions or your standard deduction from your expected AGI, reduce the amount remaining by $3,950 for each exemption you expect to take on your 2014 tax return. E file 2009 taxes free If another person (such as your parent) can claim an exemption for you on his or her tax return, you cannot claim your own personal exemption. E file 2009 taxes free This is true even if the other person will not claim your exemption or the exemption will be reduced or eliminated under the phaseout rule. E file 2009 taxes free    For 2014, your deduction for personal exemption is reduced if your AGI is more than the amount shown next for your filing status. E file 2009 taxes free Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-6 to figure the amount to enter on line 4. E file 2009 taxes free Expected Taxes and Credits— Lines 6–13c After you have figured your expected taxable income (line 5), follow the steps next to figure your expected taxes, credits, and total tax for 2014. E file 2009 taxes free Most people will have entries for only a few of these steps. E file 2009 taxes free However, you should check every step to be sure you do not overlook anything. E file 2009 taxes free Step 1. E file 2009 taxes free   Figure your expected income tax (line 6). E file 2009 taxes free Generally, you will use the 2014 Tax Rate Schedules, later, to figure your expected income tax. E file 2009 taxes free   However, see below for situations where you must use a different method to compute your estimated tax. E file 2009 taxes free Tax on child's investment income. E file 2009 taxes free   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. E file 2009 taxes free Children under age 18 at the end of 2014. E file 2009 taxes free The following children if their earned income is not more than half their support. E file 2009 taxes free Children age 18 at the end of 2014. E file 2009 taxes free Children who are full-time students over age 18 and under age 24 at the end of 2014. E file 2009 taxes free See Publication 929, Tax Rules for Children and Dependents. E file 2009 taxes free Although the ages and dollar amounts in the publication may be different in the 2014 revision, this reference will give you basic information for figuring the tax. E file 2009 taxes free Tax on net capital gain. E file 2009 taxes free   The regular income tax rates for individuals do not apply to a net capital gain. E file 2009 taxes free Instead, your net capital gain is taxed at a lower maximum rate. E file 2009 taxes free   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. E file 2009 taxes free Tax on capital gain and qualified dividends. E file 2009 taxes free If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-7 to figure your tax. E file 2009 taxes free Note. E file 2009 taxes free For 2014, your capital gains and dividends rate will depend on your income. E file 2009 taxes free Tax if excluding foreign earned income or excluding or deducting foreign housing. E file 2009 taxes free If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-8 to figure your estimated tax. E file 2009 taxes free Step 2. E file 2009 taxes free   Total your expected taxes (line 8). E file 2009 taxes free Include on line 8 the sum of the following. E file 2009 taxes free Your tax on line 6. E file 2009 taxes free Your expected alternative minimum tax (AMT) from Form 6251, or included on Form 1040A. E file 2009 taxes free Your expected additional taxes from Form 8814, Parents' Election To Report Child's Interest and Dividends, and Form 4972, Tax on Lump-Sum Distributions. E file 2009 taxes free Any recapture of education credits. E file 2009 taxes free Step 3. E file 2009 taxes free   Subtract your expected credits (line 9). E file 2009 taxes free If you are using your 2013 return as a guide and filed Form 1040, your total credits for 2013 were shown on line 54. E file 2009 taxes free If you filed Form 1040A, your total credits for 2013 were on line 34. E file 2009 taxes free   If your credits on line 9 are more than your taxes on line 8, enter “-0-” on line 10 and go to Step 4. E file 2009 taxes free Step 4. E file 2009 taxes free   Add your expected self-employment tax (line 11). E file 2009 taxes free You already should have figured your self-employment tax (see Self-employed under Expected AGI—Line 1, earlier). E file 2009 taxes free Step 5. E file 2009 taxes free   Add your expected other taxes (line 12). E file 2009 taxes free   Other taxes include the following. E file 2009 taxes free Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. E file 2009 taxes free Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. E file 2009 taxes free Amounts written on Form 1040 on the line for “other taxes” (line 60 on the 2013 Form 1040). E file 2009 taxes free But, do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. E file 2009 taxes free Repayment of the first-time homebuyer credit. E file 2009 taxes free See Form 5405. E file 2009 taxes free Additional Medicare Tax. E file 2009 taxes free A 0. E file 2009 taxes free 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. E file 2009 taxes free Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. E file 2009 taxes free A self-employment loss should not be considered for purposes of this tax. E file 2009 taxes free RRTA compensation should be separately compared to the threshold. E file 2009 taxes free Your employer is responsible for withholding the 0. E file 2009 taxes free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2014. E file 2009 taxes free You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. E file 2009 taxes free For more information on Additional Medicare Tax, go to IRS. E file 2009 taxes free gov and enter “Additional Medicare Tax” in the search box. E file 2009 taxes free Net Investment Income Tax (NIIT). E file 2009 taxes free The NIIT is 3. E file 2009 taxes free 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over the amount listed in the following chart, based on your filing status. E file 2009 taxes free Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. E file 2009 taxes free gov and enter “Net Investment Income Tax” in the search box. E file 2009 taxes free Step 6. E file 2009 taxes free   Subtract your refundable credit (line 13b). E file 2009 taxes free   To figure your expected fuel tax credit, do not include fuel tax for the first three quarters of the year that you expect to have refunded to you. E file 2009 taxes free   The result of steps 1 through 6 is your total estimated tax for 2014 (line 13c). E file 2009 taxes free Required Annual Payment— Line 14c On lines 14a through 14c, figure the total amount you must pay for 2014, through withholding and estimated tax payments, to avoid paying a penalty. E file 2009 taxes free General rule. E file 2009 taxes free   The total amount you must pay is the smaller of: 90% of your total expected tax for 2014, or 100% of the total tax shown on your 2013 return. E file 2009 taxes free Your 2013 tax return must cover all 12 months. E file 2009 taxes free Special rules. E file 2009 taxes free   There are special rules for higher income taxpayers and for farmers and fishermen. E file 2009 taxes free Higher income taxpayers. E file 2009 taxes free   If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. E file 2009 taxes free This rule does not apply to farmers and fishermen. E file 2009 taxes free For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. E file 2009 taxes free Example. E file 2009 taxes free   Jeremy Martin's total tax on his 2013 return was $42,581, and his expected tax for 2014 is $71,253. E file 2009 taxes free His 2013 AGI was $180,000. E file 2009 taxes free Because Jeremy had more than $150,000 of AGI in 2013, he figures his required annual payment as follows. E file 2009 taxes free He determines that 90% of his expected tax for 2014 is $64,128 (. E file 2009 taxes free 90 × $71,253). E file 2009 taxes free Next, he determines that 110% of the tax shown on his 2013 return is $46,839 (1. E file 2009 taxes free 10 x $42,581). E file 2009 taxes free Finally, he determines that his required annual payment is $46,839, the smaller of the two. E file 2009 taxes free Farmers and fishermen. E file 2009 taxes free   If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, your required annual payment is the smaller of: 662/3% (. E file 2009 taxes free 6667) of your total tax for 2014, or 100% of the total tax shown on your 2013 return. E file 2009 taxes free (Your 2013 tax return must cover all 12 months. E file 2009 taxes free )   For definitions of “gross income from farming” and “gross income from fishing,” see Farmers and Fishermen , under Special Rules discussed earlier. E file 2009 taxes free Total tax for 2013—line 14b. E file 2009 taxes free   Your 2013 total tax, if you filed Form 1040, is the amount on line 61 reduced by the following. E file 2009 taxes free Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). E file 2009 taxes free The following amounts from Form 5329 included on line 58. E file 2009 taxes free Any tax on excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts. E file 2009 taxes free Any tax on excess accumulations in qualified retirement plans. E file 2009 taxes free The following write-ins on line 60. E file 2009 taxes free Excise tax on excess golden parachute payments (identified as “EPP”). E file 2009 taxes free Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”). E file 2009 taxes free Look-back interest due under section 167(g) (identified as “From Form 8866”). E file 2009 taxes free Look-back interest due under section 460(b) (identified as “From Form 8697”). E file 2009 taxes free Recapture of federal mortgage subsidy (identified as “FMSR”). E file 2009 taxes free Additional tax on advance payments of health coverage tax credit when not eligible (identified as “HCTC”). E file 2009 taxes free Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance (identified as “UT”). E file 2009 taxes free Any refundable credit amounts. E file 2009 taxes free   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits. E file 2009 taxes free   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. E file 2009 taxes free Total Estimated Tax Payments Needed—Line 16a Use lines 15 and 16a to figure the total estimated tax you may be required to pay for 2014. E file 2009 taxes free Subtract your expected withholding from your required annual payment (line 14c). E file 2009 taxes free You usually must pay this difference in four equal installments. E file 2009 taxes free See When To Pay Estimated Tax and How To Figure Each Payment . E file 2009 taxes free You do not have to pay estimated tax if: Line 14c minus line 15 is zero or less, or Line 13c minus line 15 is less than $1,000. E file 2009 taxes free Withholding—line 15. E file 2009 taxes free   Your expected withholding for 2014 (line 15) includes the income tax you expect to be withheld from all sources (wages, pensions and annuities, etc. E file 2009 taxes free ). E file 2009 taxes free It includes excess social security, and tier 1 railroad retirement tax you expect to be withheld from your wages and compensation. E file 2009 taxes free For this purpose, you will have excess social security or tier 1 railroad retirement tax withholding for 2014 only if your wages and compensation from two or more employers are more than $117,000. E file 2009 taxes free See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3. E file 2009 taxes free   It also includes Additional Medicare Tax you expect to be withheld from your wages or compensation. E file 2009 taxes free Your employer is responsible for withholding the 0. E file 2009 taxes free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. E file 2009 taxes free When To Pay Estimated Tax For estimated tax purposes, the year is divided into four payment periods. E file 2009 taxes free Each period has a specific payment due date. E file 2009 taxes free If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return. E file 2009 taxes free If a payment is mailed, the date of the U. E file 2009 taxes free S. E file 2009 taxes free postmark is considered the date of payment. E file 2009 taxes free The payment periods and due dates for estimated tax payments are shown next. E file 2009 taxes free For exceptions to the dates listed, see Saturday, Sunday, holiday rule below. E file 2009 taxes free For the period: Due date: Jan. E file 2009 taxes free 11 – March 31 April 15 April 1 – May 31 June 16 June 1 – August 31 September 15 Sept. E file 2009 taxes free 1 – Dec. E file 2009 taxes free 31 January 15  next year2 1If your tax year does not begin on January 1,  see Fiscal year taxpayers . E file 2009 taxes free 2See January payment . E file 2009 taxes free Saturday, Sunday, holiday rule. E file 2009 taxes free   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or a holiday. E file 2009 taxes free January payment. E file 2009 taxes free   If you file your 2014 Form 1040 or Form 1040A by February 2, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. E file 2009 taxes free Example. E file 2009 taxes free Janet Adams does not pay any estimated tax for 2014. E file 2009 taxes free She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015. E file 2009 taxes free Janet's estimated tax for the fourth payment period is considered to have been paid on time. E file 2009 taxes free However, she may owe a penalty for not making the first three estimated tax payments, if required. E file 2009 taxes free Any penalty for not making those payments will be figured up to January 26, 2015. E file 2009 taxes free Fiscal year taxpayers. E file 2009 taxes free   If your tax year does not start on January 1, your payment due dates are: The 15th day of the 4th month of your fiscal year, The 15th day of the 6th month of your fiscal year, The 15th day of the 9th month of your fiscal year, and The 15th day of the 1st month after the end of your fiscal year. E file 2009 taxes free   You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return. E file 2009 taxes free When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. E file 2009 taxes free If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. E file 2009 taxes free You have several options when paying estimated taxes. E file 2009 taxes free You can: apply an overpayment from the previous tax year, pay all your estimated tax by the due date of your first payment, or pay it in installments. E file 2009 taxes free If you choose to pay in installments, make your first payment by the due date for the first payment period. E file 2009 taxes free Make your remaining installment payments by the due dates for the later periods. E file 2009 taxes free To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount. E file 2009 taxes free No income subject to estimated tax during first period. E file 2009 taxes free   If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. E file 2009 taxes free You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. E file 2009 taxes free Table 2-1 shows the dates for making installment payments. E file 2009 taxes free    Table 2-1. E file 2009 taxes free Due Dates for Estimated Tax Installment Payments If you first have income on which you must pay estimated tax: Make a payment  by:* Make later  installments  by:* Before April 1 April 15 June 16     Sept. E file 2009 taxes free 15     Jan. E file 2009 taxes free 15 next year April 1–May 31 June 16 Sept. E file 2009 taxes free 15     Jan. E file 2009 taxes free 15 next year June 1–Aug. E file 2009 taxes free 31 Sept. E file 2009 taxes free 15 Jan. E file 2009 taxes free 15 next year After Aug. E file 2009 taxes free 31 Jan. E file 2009 taxes free 15 next year (None) *See January payment and Saturday, Sunday, holiday rule . E file 2009 taxes free How much to pay to avoid penalty. E file 2009 taxes free   To determine how much you should pay by each payment due date, see How To Figure Each Payment , later. E file 2009 taxes free Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, you have only one payment due date for your 2014 estimated tax, January 15, 2015. E file 2009 taxes free The due dates for the first three payment periods, discussed under When To Pay Estimated Tax , earlier, do not apply to you. E file 2009 taxes free If you file your 2014 Form 1040 by March 2, 2015, and pay all the tax you owe at that time, you do not need to make an estimated tax payment. E file 2009 taxes free Fiscal year farmers and fishermen. E file 2009 taxes free   If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: Pay all your estimated tax by the 15th day after the end of your tax year, or File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year. E file 2009 taxes free How To Figure Each Payment After you have figured your total estimated tax, figure how much you must pay by the due date of each payment period. E file 2009 taxes free You should pay enough by each due date to avoid a penalty for that period. E file 2009 taxes free If you do not pay enough during any payment period, you may be charged a penalty even if you are due a refund when you file your tax return. E file 2009 taxes free The penalty is discussed in chapter 4. E file 2009 taxes free Regular Installment Method If your first estimated tax payment is due April 15, 2014, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2014 Estimated Tax Worksheet (Worksheet 2-1)) by 4. E file 2009 taxes free Enter this amount on line 17. E file 2009 taxes free However, use this method only if your income is basically the same throughout the year. E file 2009 taxes free Change in estimated tax. E file 2009 taxes free   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. E file 2009 taxes free Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. E file 2009 taxes free If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. E file 2009 taxes free See Annualized Income Installment Method . E file 2009 taxes free Amended estimated tax. E file 2009 taxes free If you refigure your estimated tax during the year, or if your first estimated tax payment is due after April 15, 2014, figure your required payment for each remaining payment period using Worksheet 2-14. E file 2009 taxes free Example. E file 2009 taxes free Early in 2014, Mira Roberts figures that her estimated tax due is $1,800. E file 2009 taxes free She makes estimated tax payments on April 15 and June 16 of $450 each ($1,800 ÷ 4). E file 2009 taxes free On July 10, she sells investment property at a gain. E file 2009 taxes free Her refigured estimated tax is $4,100. E file 2009 taxes free Her required estimated tax payment for the third payment period is $2,175, as shown in her filled-in Worksheet 2-14. E file 2009 taxes free If Mira's estimated tax does not change again, her required estimated tax payment for the fourth payment period will be $1,025. E file 2009 taxes free Worksheet 2-14. E file 2009 taxes free Amended Estimated Tax Worksheet—Illustrated               1. E file 2009 taxes free Amended total estimated tax due 1. E file 2009 taxes free $4,100 2. E file 2009 taxes free Multiply line 1 by:           50% (. E file 2009 taxes free 50) if next payment is due June 16, 2014           75% (. E file 2009 taxes free 75) if next payment is due September 15,  2014           100% (1. E file 2009 taxes free 00) if next payment is due January 15,  2015 2. E file 2009 taxes free 3,075     3. E file 2009 taxes free Estimated tax payments for all previous periods 3. E file 2009 taxes free 900     4. E file 2009 taxes free Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. E file 2009 taxes free $2,175       Note. E file 2009 taxes free If the payment on line 4 is due January 15, 2015, stop here. E file 2009 taxes free Otherwise, go to line 5. E file 2009 taxes free         5. E file 2009 taxes free Add lines 3 and 4 5. E file 2009 taxes free 3,075 6. E file 2009 taxes free Subtract line 5 from line 1 and enter the result (but not less than zero) 6. E file 2009 taxes free 1,025 7. E file 2009 taxes free Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. E file 2009 taxes free If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. E file 2009 taxes free $1,025 Worksheet 2-14. E file 2009 taxes free Amended Estimated Tax Worksheet—Blank               1. E file 2009 taxes free Amended total estimated tax due 1. E file 2009 taxes free   2. E file 2009 taxes free Multiply line 1 by:           50% (. E file 2009 taxes free 50) if next payment is due June 16, 2014           75% (. E file 2009 taxes free 75) if next payment is due September 15,  2014           100% (1. E file 2009 taxes free 00) if next payment is due January 15,  2015 2. E file 2009 taxes free       3. E file 2009 taxes free Estimated tax payments for all previous periods 3. E file 2009 taxes free       4. E file 2009 taxes free Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. E file 2009 taxes free         Note. E file 2009 taxes free If the payment on line 4 is due January 15, 2015, stop here. E file 2009 taxes free Otherwise, go to line 5. E file 2009 taxes free         5. E file 2009 taxes free Add lines 3 and 4 5. E file 2009 taxes free   6. E file 2009 taxes free Subtract line 5 from line 1 and enter the result (but not less than zero) 6. E file 2009 taxes free   7. E file 2009 taxes free Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. E file 2009 taxes free If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. E file 2009 taxes free   Underpayment penalty. E file 2009 taxes free   The penalty is figured separately for each payment period. E file 2009 taxes free If you figure your payments using the regular installment method and later refigure your payments because of an increase in income, you may be charged a penalty for underpayment of estimated tax for the period(s) before you changed your payments. E file 2009 taxes free To see how you may be able to avoid or reduce this penalty, see Annualized Income Installment Method (Schedule AI) in chapter 4. E file 2009 taxes free Annualized Income Installment Method If you do not receive your income evenly throughout the year (for example, your income from a repair shop you operate is much larger in the summer than it is during the rest of the year), your required estimated tax payment for one or more periods may be less than the amount figured using the regular installment method. E file 2009 taxes free The annualized income installment method annualizes your tax at the end of each period based on a reasonable estimate of your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. E file 2009 taxes free To see whether you can pay less for any period, complete the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). E file 2009 taxes free You first must complete the 2014 Estimated Tax Worksheet (Worksheet 2-1) through line 16b. E file 2009 taxes free Use the result you figure on line 32 of Worksheet 2-9 to make your estimated tax payments and complete your payment vouchers. E file 2009 taxes free Note. E file 2009 taxes free If you use the annualized income installment method to figure your estimated tax payments, you must file Form 2210 with your 2014 tax return. E file 2009 taxes free See Annualized Income Installment Method (Schedule AI) in chapter 4 for more information. E file 2009 taxes free Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Use Worksheet 2-9 to help you follow these instructions. E file 2009 taxes free The purpose of this worksheet is to determine your estimated tax liability as your income accumulates throughout the year, rather than dividing your entire year's estimated tax liability by four as if your income was earned equally throughout the year. E file 2009 taxes free The top of the worksheet shows the dates for each payment period. E file 2009 taxes free The periods build; that is, each period includes all previous periods. E file 2009 taxes free After the end of each payment period, complete the corresponding worksheet column to figure the payment due for that period. E file 2009 taxes free Line 1. E file 2009 taxes free   Enter your AGI for the period. E file 2009 taxes free This is your gross income for the period, including your share of partnership or S corporation income or loss, minus your adjustments to income for that period. E file 2009 taxes free See Expected AGI—Line 1 , earlier. E file 2009 taxes free Self-employment income. E file 2009 taxes free   If you had self-employment income, first complete Section B of this worksheet. E file 2009 taxes free Use the amounts on line 43 when figuring your expected AGI to enter in each column of Section A, line 1. E file 2009 taxes free Line 4. E file 2009 taxes free   Be sure to consider all deduction limits figured on Schedule A (Form 1040), such as reducing your medical expenses by 10% (7. E file 2009 taxes free 5% if either you or your spouse was born before January 2, 1950) or reducing certain miscellaneous deductions by 2% of your AGI. E file 2009 taxes free Figure your deduction limits using your expected AGI in the corresponding column of line 1 (2014 Annualized Estimated Tax Worksheet (Worksheet 2-9)). E file 2009 taxes free Line 6. E file 2009 taxes free   Multiply line 4 by line 5 and enter the result on line 6 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. E file 2009 taxes free In that case, use Worksheet 2-10 to figure the amount to enter on line 6. E file 2009 taxes free Complete Worksheet 2–10 for each period, as necessary. E file 2009 taxes free Line 7. E file 2009 taxes free   If you will not itemize your deductions, use Worksheet 2-4 to figure your standard deduction. E file 2009 taxes free Line 10. E file 2009 taxes free   Multiply $3,950 by your total expected exemptions and enter the result on line 10 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. E file 2009 taxes free   In that case, use Worksheet 2-11 to figure the amount to enter on line 10. E file 2009 taxes free Line 12. E file 2009 taxes free   Generally, you will use the Tax Rate Schedules to figure the tax on your annualized income. E file 2009 taxes free However, see below for situations where you must use a different method to compute your estimated tax. E file 2009 taxes free Tax on child's investment income. E file 2009 taxes free   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. E file 2009 taxes free Children under age 18 at the end of 2014. E file 2009 taxes free The following children if their earned income is not more than half their support. E file 2009 taxes free Children age 18 at the end of 2014. E file 2009 taxes free Children who are full-time students over age 18 and under age 24 at the end of 2014. E file 2009 taxes free See Publication 929. E file 2009 taxes free Tax on net capital gain. E file 2009 taxes free   The regular income tax rates for individuals do not apply to a net capital gain. E file 2009 taxes free Instead, your net capital gain is taxed at a lower maximum rate. E file 2009 taxes free   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. E file 2009 taxes free Tax on qualified dividends and capital gains. E file 2009 taxes free   For 2014, your capital gain and dividends rate will depend on your income. E file 2009 taxes free Tax on capital gain or qualified dividends. E file 2009 taxes free If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-12 to figure the amount to enter on line 12. E file 2009 taxes free Tax if excluding foreign earned income or excluding or deducting foreign housing. E file 2009 taxes free If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-13 to figure the amount to enter on line 12. E file 2009 taxes free Line 13. E file 2009 taxes free   If you file Form 1040, add the tax from Forms 8814, 4972, and 6251 for the period. E file 2009 taxes free If you file Form 1040A, add the amount from the Alternative Minimum Tax Worksheet found in the instructions. E file 2009 taxes free Also include any recapture of an education credit for each period. E file 2009 taxes free You may owe this tax if you claimed an education credit in an earlier year and you received either tax-free educational assistance or a refund of qualifying expenses for the same student after filing your 2013 return. E file 2009 taxes free   Use the 2013 forms or worksheets to see if you will owe any of the taxes discussed above. E file 2009 taxes free Figure the tax based on your income and deductions during the period shown in the column headings. E file 2009 taxes free Multiply this amount by the annualization amounts shown for each column on line 2 of the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). E file 2009 taxes free Enter the result on line 13 of this worksheet. E file 2009 taxes free Line 15. E file 2009 taxes free   Include all the nonrefundable credits you expect to claim because of events that will occur during the period. E file 2009 taxes free Note. E file 2009 taxes free When figuring your credits for each period, annualize any item of income or deduction to figure each credit. E file 2009 taxes free For example, if you need to use your AGI to figure a credit, use line 3 of Worksheet 2-9 to figure the credit for each column. E file 2009 taxes free Line 18. E file 2009 taxes free   Add your expected other taxes. E file 2009 taxes free   Other taxes include the following. E file 2009 taxes free Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. E file 2009 taxes free Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. E file 2009 taxes free Amounts on Form 1040 written on the line for “other taxes” (line 60 on the 2013 Form 1040). E file 2009 taxes free But do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security, Medicare, or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. E file 2009 taxes free Repayment of the first-time homebuyer credit if the home will cease to be your main home in 2014. E file 2009 taxes free See Form 5405 for exceptions. E file 2009 taxes free Additional Medicare Tax. E file 2009 taxes free A 0. E file 2009 taxes free 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. E file 2009 taxes free Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. E file 2009 taxes free A self-employment loss should not be considered for purposes of this tax. E file 2009 taxes free RRTA compensation should be separately compared to the threshold. E file 2009 taxes free Your employer is responsible for withholding the 0. E file 2009 taxes free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays you in excess of $200,000 in 2014. E file 2009 taxes free You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. E file 2009 taxes free For more information on Additional Medicare Tax, go to IRS. E file 2009 taxes free gov and enter “Additional Medicare Tax” in the search box. E file 2009 taxes free Net Investment Income Tax (NIIT). E file 2009 taxes free The NIIT is 3. E file 2009 taxes free 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over a specified threshold amount. E file 2009 taxes free Threshold amounts: Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. E file 2009 taxes free gov and enter “Net Investment Income Tax” in the search box. E file 2009 taxes free Line 20. E file 2009 taxes free   Include all the refundable credits (other than withholding credits) you can claim because of events that occurred during the period. E file 2009 taxes free Note. E file 2009 taxes free When figuring your refundable credits for each period, annualize any item of income or deduction used to figure each credit. E file 2009 taxes free Line 29. E file 2009 taxes free   If line 28 is smaller than line 25 and you are not certain of the estimate of your 2014 tax, you can avoid a penalty by entering the amount from line 25 on line 29. E file 2009 taxes free Line 31. E file 2009 taxes free   For each period, include estimated tax payments made and any excess social security and railroad retirement tax. E file 2009 taxes free   Also include estimated federal income tax withholding. E file 2009 taxes free One-fourth of your estimated withholding is considered withheld on the due date of each payment period. E file 2009 taxes free To figure the amount to include on line 31 for each period, multiply your total expected withholding for 2014 by: 25% (. E file 2009 taxes free 25) for the first period, 50% (. E file 2009 taxes free 50) for the second period, 75% (. E file 2009 taxes free 75) for the third period, and 100% (1. E file 2009 taxes free 00) for the fourth period. E file 2009 taxes free   However, you may choose to include your withholding according to the actual dates on which the amounts will be withheld. E file 2009 taxes free For each period, include withholding made from the beginning of the period up to and including the payment due date. E file 2009 taxes free You can make this choice separately for the taxes withheld from your wages and all other withholding. E file 2009 taxes free For an explanation of what to include in withholding, see Total Estimated Tax Payments Needed—Line 16a , earlier. E file 2009 taxes free Nonresident aliens. E file 2009 taxes free   If you will file Form 1040NR and you do not receive wages as an employee subject to U. E file 2009 taxes free S. E file 2009 taxes free income tax withholding, the instructions for the worksheet are modified as follows. E file 2009 taxes free Skip column (a). E file 2009 taxes free On line 1, enter your income for the period that is effectively connected with a U. E file 2009 taxes free S. E file 2009 taxes free trade or business. E file 2009 taxes free On line 21, increase your entry by the amount determined by multiplying your income for the period that is not effectively connected with a U. E file 2009 taxes free S. E file 2009 taxes free trade or business by the following. E file 2009 taxes free 72% for column (b). E file 2009 taxes free 45% for column (c). E file 2009 taxes free 30% for column (d). E file 2009 taxes free However, if you can use a treaty rate lower than 30%, use the percentages determined by multiplying your treaty rate by 2. E file 2009 taxes free 4, 1. E file 2009 taxes free 5, and 1, respectively. E file 2009 taxes free On line 26, enter one-half of the amount from line 16c of the Form 1040-ES (NR) 2014 Estimated Tax Worksheet in column (b), and one-fourth in columns (c) and (d) of Worksheet 2-9. E file 2009 taxes free On lines 24 and 27, skip column (b). E file 2009 taxes free On line 31, if you do not use the actual withholding method, include one-half of your total expected withholding in column (b) and one-fourth in columns (c) and (d). E file 2009 taxes free See Publication 519 for more information. E file 2009 taxes free Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. E file 2009 taxes free You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000. E file 2009 taxes free How To Pay Estimated Tax There are several ways to pay estimated tax. E file 2009 taxes free Credit an overpayment on your 2013 return to your 2014 estimated tax. E file 2009 taxes free Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. E file 2009 taxes free Send in your payment (check or money order) with a payment voucher from Form 1040-ES. E file 2009 taxes free Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. E file 2009 taxes free On Form 1040, or Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. E file 2009 taxes free Take the amount you have credited into account when figuring your estimated tax payments. E file 2009 taxes free If you timely file your 2013 return, treat the credit as a payment made on April 15, 2014. E file 2009 taxes free If you are a beneficiary of an estate or trust, and the trustee elects to credit 2014 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2015. E file 2009 taxes free If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. E file 2009 taxes free You also cannot use that overpayment in any other way. E file 2009 taxes free Example. E file 2009 taxes free When Kathleen finished filling out her 2013 tax return, she saw that she had overpaid her taxes by $750. E file 2009 taxes free Kathleen knew she would owe additional tax in 2014. E file 2009 taxes free She credited $600 of the overpayment to her 2014 estimated tax and had the remaining $150 refunded to her. E file 2009 taxes free In September, she amended her 2013 return by filing Form 1040X, Amended U. E file 2009 taxes free S. E file 2009 taxes free Individual Income Tax Return. E file 2009 taxes free It turned out that she owed $250 more in tax than she had thought. E file 2009 taxes free This reduced her 2013 overpayment from $750 to $500. E file 2009 taxes free Because the $750 had already been applied to her 2014 estimated tax or refunded to her, the IRS billed her for the additional $250 she owed, plus penalties and interest. E file 2009 taxes free Kathleen could not use any of the $600 she had credited to her 2014 estimated tax to pay this bill. E file 2009 taxes free Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. E file 2009 taxes free You can make your estimated tax payments online when you e-file or at any time during the year. E file 2009 taxes free You can pay using either of the following electronic payment methods. E file 2009 taxes free Direct transfer from your bank account. E file 2009 taxes free Credit or debit card. E file 2009 taxes free To pay your taxes online or for more information, go to www. E file 2009 taxes free irs. E file 2009 taxes free gov/e-pay. E file 2009 taxes free Pay by Phone Paying by phone is another safe and secure method of paying electronically. E file 2009 taxes free Use one of the following methods. E file 2009 taxes free Direct transfer from your bank account. E file 2009 taxes free Credit or debit card. E file 2009 taxes free To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800-555-4477 (English), 1-800-244-4829 (Espanol), or TTY/TDD 1-800-733-4829. E file 2009 taxes free To pay using a credit or debit card, you can call one of the following service providers. E file 2009 taxes free There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. E file 2009 taxes free WorldPay 1-888-9-PAY-TAXTM (1-888-972-9829) www. E file 2009 taxes free payUSAtax. E file 2009 taxes free com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. E file 2009 taxes free officialpayments. E file 2009 taxes free com Link2GOV Corporation 1-888-PAY-1040TM (1-888-729-1040) www. E file 2009 taxes free PAY1040. E file 2009 taxes free com For the latest details on how to pay by phone, go to www. E file 2009 taxes free irs. E file 2009 taxes free gov/e-pay. E file 2009 taxes free Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. E file 2009 taxes free If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. E file 2009 taxes free Do not use the address shown in the Form 1040 or Form 1040A instructions. E file 2009 taxes free If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). E file 2009 taxes free Follow the instructions to make sure you use the vouchers correctly. E file 2009 taxes free Joint estimated tax payments. E file 2009 taxes free    If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. E file 2009 taxes free Change of address. E file 2009 taxes free    You must notify the IRS if you are making estimated tax payments and you changed your address during the year. E file 2009 taxes free Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. E file 2009 taxes free Worksheets for Chapter 2 Use the following worksheets and tables to figure your correct estimated tax. E file 2009 taxes free IF you need. E file 2009 taxes free . E file 2009 taxes free . E file 2009 taxes free THEN use. E file 2009 taxes free . E file 2009 taxes free . E file 2009 taxes free 2014 Tax Rate Schedules   the 2014 Estimated Tax Worksheet Worksheet 2-1 to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-2 to estimate your self-employment (SE) tax and your deduction for SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 17 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-3 to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-4 to reduce your itemized deductions because your estimated AGI is more than $152,525—line 2 of ES Worksheet Worksheet 2-5 to reduce your exemption amount because your estimated AGI is more than $152,525—line 4 of ES Worksheet Worksheet 2-6 to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet Worksheet 2-7 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 6 of ES Worksheet Worksheet 2-8 the 2014 Annualized Estimated Tax Worksheet (Annualized ES Worksheet) Worksheet 2-9 to reduce your itemized deductions because your estimated annualized AGI is more than $152,525—line 6 of Annualized ES Worksheet Worksheet 2-10 to reduce your exemption amount because your estimated annualized AGI is more than $152,525—line 10 of Annualized ES Worksheet Worksheet 2-11 to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet Worksheet 2-12 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 12 of Annualized ES Worksheet Worksheet 2-13 to refigure (amend) your estimated tax during the year Worksheet 2-14 2014 Tax Rate Schedules Do not use these Tax Rate Schedules to figure your 2013 taxes. E file 2009 taxes free Use them only to figure your 2014 estimated taxes. E file 2009 taxes free Schedule X—Use if your 2014 filing status is  Single Schedule Z—Use if your 2014 filing status is Head of household If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $9,075     10. E file 2009 taxes free 0%   $0 $0 $12,950     10. E file 2009 taxes free 0%   $0 9,075 36,900 $907. E file 2009 taxes free 50 + 15. E file 2009 taxes free 0%   9,075 12,950 49,400 $1,295. E file 2009 taxes free 00 + 15. E file 2009 taxes free 0%   12,950 36,900 89,350 5,081. E file 2009 taxes free 25 + 25. E file 2009 taxes free 0%   36,900 49,400 127,550 6,762. E file 2009 taxes free 50 + 25. E file 2009 taxes free 0%   49,400 89,350 186,350 18,193. E file 2009 taxes free 75 + 28. E file 2009 taxes free 0%   89,350 127,550 206,600 26,300. E file 2009 taxes free 00 + 28. E file 2009 taxes free 0%   127,550 186,350 405,100 45,353. E file 2009 taxes free 75 + 33. E file 2009 taxes free 0%   186,350 206,600 405,100 48,434. E file 2009 taxes free 00 + 33. E file 2009 taxes free 0%   206,600 405,100 406,750 117,541. E file 2009 taxes free 25 + 35. E file 2009 taxes free 0%   405,100 405,100 432,200 113,939. E file 2009 taxes free 00 + 35. E file 2009 taxes free 0%   405,100 406,750 - - - - - - 118,118. E file 2009 taxes free 75 + 39. E file 2009 taxes free 6%   406,750 432,200 - - - - - - 123,424. E file 2009 taxes free 00 + 39. E file 2009 taxes free 6%   432,200 Schedule Y-1—Use if your 2014 filing status is Married filing jointly or Qualifying widow(er) Schedule Y-2—Use if your 2014 filing status is  Married filing separately If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $18,150     10. E file 2009 taxes free 0%   $0 $0 $9,075     10. E file 2009 taxes free 0%   $0 18,150 73,800 $1,815. E file 2009 taxes free 00 + 15. E file 2009 taxes free 0%   18,150 9,075 36,900 $907. E file 2009 taxes free 50 + 15. E file 2009 taxes free 0%   9,075 73,800 148,850 10,162. E file 2009 taxes free 50 + 25. E file 2009 taxes free 0%   73,800 36,900 74,425 5,081. E file 2009 taxes free 25 + 25. E file 2009 taxes free 0%   36,900 148,850 226,850 28,925. E file 2009 taxes free 00 + 28. E file 2009 taxes free 0%   148,850 74,425 113,425 14,462. E file 2009 taxes free 50 + 28. E file 2009 taxes free 0%   74,425 226,850 405,100 50,765. E file 2009 taxes free 00 + 33. E file 2009 taxes free 0%   226,850 113,425 202,550 25,382. E file 2009 taxes free 50 + 33. E file 2009 taxes free 0%   113,425 405,100 457,600 109,587. E file 2009 taxes free 50 + 35. E file 2009 taxes free 0%   405,100 202,550 228,800 54,793. E file 2009 taxes free 75 + 35. E file 2009 taxes free 0%   202,550 457,600 - - - - - - 127,962. E file 2009 taxes free 50 + 39. E file 2009 taxes free 6%   457,600 228,800 - - - - - - 63,981. E file 2009 taxes free 25 + 39. E file 2009 taxes free 6%   228,800                             Worksheet 2-1. E file 2009 taxes free 2014 Estimated Tax Worksheet When this worksheet refers you to instructions, you can find those instructions in the Instructions for 2014 Form 1040-ES. E file 2009 taxes free 1 Adjusted gross income you expect in 2014 (see instructions) 1     2 If you plan to itemize deductions, enter the estimated total of your itemized deductions. E file 2009 taxes free  Caution: If line 1 is over $152,525, your deduction may be reduced. E file 2009 taxes free See Worksheet 2-5. E file 2009 taxes free If you do not plan to itemize deductions, enter your standard deduction. E file 2009 taxes free 2     3 Subtract line 2 from line 1 3     4 Exemptions. E file 2009 taxes free Multiply $3,950 by the number of personal exemptions. E file 2009 taxes free  Caution: If line 1 is over $152,525, the amount of your personal exemptions may be limited. E file 2009 taxes free See Worksheet 2-6. E file 2009 taxes free 4     5 Subtract line 4 from line 3 5     6 Tax. E file 2009 taxes free Figure your tax on the amount on line 5 by using the 2014 Tax Rate Schedules Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign earned income or housing, see Worksheets 2-7 and 2-8 to figure the tax 6     7 Alternative minimum tax from Form 6251 or included on Form 1040A, line 28 7     8 Add lines 6 and 7. E file 2009 taxes free Add to this amount any other taxes you expect to include in the total on Form 1040, line 44 8     9 Credits (see instructions). E file 2009 taxes free Do not include any income tax withholding on this line 9     10 Subtract line 9 from line 8. E file 2009 taxes free If zero or less, enter -0- 10     11 Self-employment tax (see instructions) 11     12 Other taxes including, if applicable, Additional Medicare Tax and/or NIIT (see instructions) 12     13a Add lines 10 through 12 13a     b Earned income credit, additional child tax credit, fuel tax credit, and refundable American opportunity credit 13b     c Total 2014 estimated tax. E file 2009 taxes free Subtract line 13b from line 13a. E file 2009 taxes free If zero or less, enter -0- ▶ 13c     14a Multiply line 13c by 90% (662/3% for farmers and fishermen) 14a           b Required annual payment based on prior year's tax (see instructions) 14b           c Required annual payment to avoid a penalty. E file 2009 taxes free Enter the smaller of line 14a or 14b ▶ 14c        Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line 14c, you may owe a penalty for not paying enough estimated tax. E file 2009 taxes free To avoid a penalty, make sure your estimate on line 13c is as accurate as possible. E file 2009 taxes free Even if you pay the required annual payment, you may still owe tax when you file your return. E file 2009 taxes free If you prefer, you can pay the amount shown on line 13c. E file 2009 taxes free                         15 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on pensions, annuities, certain deferred income, etc. E file 2009 taxes free ) 15     16a Subtract line 15 from line 14c 16a             Is the result zero or less? □ Yes. E file 2009 taxes free Stop here. E file 2009 taxes free You are not required to make estimated tax payments. E file 2009 taxes free  □ No. E file 2009 taxes free Go to line 16b. E file 2009 taxes free             b Subtract line 15 from line 13c 16b             Is the result less than $1,000? □ Yes. E file 2009 taxes free Stop here. E file 2009 taxes free You are not required to make estimated tax payments. E file 2009 taxes free  □ No. E file 2009 taxes free Go to line 17 to figure your required payment. E file 2009 taxes free                         17 If the first payment you are required to make is due April 15, 2014, enter ¼ of line 16a (minus any 2013 overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s) if you are paying by check or money order 17     Worksheet 2-2. E file 2009 taxes free 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Note. E file 2009 taxes free If you are using this worksheet to estimate your taxable social security or railroad retirement benefits for Worksheet 2-9, 2014 Annualized Estimated Tax Worksheet, multiply the expected amount of benefits for each period by the annualization amount shown on Worksheet 2-9, line 2, for the same period before entering it on line 1 below. E file 2009 taxes free     1. E file 2009 taxes free Enter your expected social security and railroad retirement benefits 1. E file 2009 taxes free   2. E file 2009 taxes free Enter one-half of line 1 2. E file 2009 taxes free   3. E file 2009 taxes free Enter your expected total income. E file 2009 taxes free Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions 3. E file 2009 taxes free   4. E file 2009 taxes free Enter your expected nontaxable interest income 4. E file 2009 taxes free   5. E file 2009 taxes free Enter (as a positive amount) the total of any expected exclusions or deductions for: U. E file 2009 taxes free S. E file 2009 taxes free savings bond interest used for higher education expenses (Form 8815) Employer-provided adoption benefits (Form 8839) Foreign earned income or housing (Form 2555 or 2555-EZ) Income by bona fide residents of American Samoa (Form 4563) or Puerto Rico 5. E file 2009 taxes free   6. E file 2009 taxes free Add lines 2, 3, 4, and 5 6. E file 2009 taxes free   7. E file 2009 taxes free Enter your expected adjustments to income. E file 2009 taxes free Do not include any student loan interest deduction 7. E file 2009 taxes free   8. E file 2009 taxes free Subtract line 7 from line 6. E file 2009 taxes free If zero or less, stop here. E file 2009 taxes free  Note. E file 2009 taxes free Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2014 Estimated Tax Worksheet (Worksheet 2-1) (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 8. E file 2009 taxes free   9. E file 2009 taxes free Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 9. E file 2009 taxes free   10. E file 2009 taxes free Subtract line 9 from line 8. E file 2009 taxes free If zero or less, stop here. E file 2009 taxes free  Note. E file 2009 taxes free Do not include any social security or railroad retirement benefits in the amount on line 1 of your Worksheet 2-1 (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 10. E file 2009 taxes free   11. E file 2009 taxes free Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 11. E file 2009 taxes free   12. E file 2009 taxes free Subtract line 11 from line 10. E file 2009 taxes free If zero or less, enter -0- 12. E file 2009 taxes free   13. E file 2009 taxes free Enter the smaller of line 10 or line 11 13. E file 2009 taxes free   14. E file 2009 taxes free Enter one-half of line 13 14. E file 2009 taxes free   15
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Withdrawal of Cycle C Cash Balance Applications

Cycle C determination letter applicants who intend to adopt a pre-approved cash balance plan may withdraw their applications for individually designed cash balance plans by May 31, 2014, if they sign Form 8905, Certification of Intent to Adopt a Pre-approved Plan, by March 31, 2014.

Background

Announcement 2014-4 extended the submission period for pre-approved defined benefit pension plans from January 31, 2014, to February 2, 2015, to allow time for the IRS to expand the pre-approved program to permit plans with cash balance features. The announcement also allowed Cycle C plan sponsors who want to adopt a pre-approved cash balance plan to complete Form 8905 by March 31, 2014, instead of submitting determination letter applications for individually designed plans by the Cycle C deadline of January 31, 2014.

Withdrawals for Cycle C applicants

Cycle C applicants who already submitted their applications for individually-designed cash balance plans during the second Cycle C remedial amendment cycle that ended January 31, 2014, and who instead wish to adopt a pre-approved cash balance plan, may sign the Form 8905, withdraw the application, and request a refund of the user fee by complying with the instructions below.

How to request a withdrawal and user fee refund

Request the return of your Cycle C determination letter application and a refund of the user fee in writing. Your request must be postmarked (or faxed) by May 31, 2014. You must include:

  1. the name of the plan sponsor
  2. plan number
  3. EIN
  4. the document locator number, if known (shown on your IRS acknowledgement letter)
  5. the following statement in bold letters: “Per Announcement 2014-4, we are withdrawing this application in order to submit under the pre-approved program.

Fax or mail your request

Mail address:

Internal Revenue Service
550 Main Street
Cincinnati, OH 45202
Attn:  Joyce Heinbuch

Fax number:

Attn: Ms. Heinbuch, (513) 263-4699 (not a toll-free call).

Additional resources

Page Last Reviewed or Updated: 19-Mar-2014

The E File 2009 Taxes Free

E file 2009 taxes free Publication 596 - Additional Material Table of Contents EIC Table How To Get Tax HelpLow Income Taxpayer Clinics EIC Eligibility Checklist You may claim the EIC if you answer “Yes” to all the following questions. E file 2009 taxes free *     Yes No 1. E file 2009 taxes free Is your AGI less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have more than two qualifying children? (See Rule 1. E file 2009 taxes free ) □ □ 2. E file 2009 taxes free Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 2. E file 2009 taxes free ) □ □ 3. E file 2009 taxes free Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3. E file 2009 taxes free ) Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing jointly. E file 2009 taxes free (See Rule 4. E file 2009 taxes free ) □ □ 4. E file 2009 taxes free Answer “Yes” if you are not filing Form 2555 or Form 2555-EZ. E file 2009 taxes free Otherwise, answer “No. E file 2009 taxes free ” (See Rule 5. E file 2009 taxes free ) □ □ 5. E file 2009 taxes free Is your investment income $3,300 or less? (See Rule 6. E file 2009 taxes free ) □ □ 6. E file 2009 taxes free Is your total earned income at least $1 but less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have more than two qualifying children? (See Rules 7 and 15. E file 2009 taxes free ) □ □ 7. E file 2009 taxes free Answer “Yes” if (a) you are not a qualifying child of another taxpayer or (b) you are filing a joint return. E file 2009 taxes free Otherwise, answer “No. E file 2009 taxes free ” (See Rules 10 and 13. E file 2009 taxes free ) □ □   STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. E file 2009 taxes free If you do not have a qualifying child, skip questions 8 and 9 and answer 10–12. E file 2009 taxes free *     8. E file 2009 taxes free Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8. E file 2009 taxes free ) □ □ 9. E file 2009 taxes free Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child does not meet the tests to be a qualifying child of any other person or (b) your qualifying child meets the tests to be a qualifying child of another person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in Rule 9. E file 2009 taxes free Answer “No” if the other person is the one entitled to treat the child as a qualifying child under the tiebreaker rules. E file 2009 taxes free □ □ 10. E file 2009 taxes free Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2013? (See Rule 11. E file 2009 taxes free ) □ □ 11. E file 2009 taxes free Answer “Yes” if (a) you cannot be claimed as a dependent on anyone else's return or (b) you are filing a joint return. E file 2009 taxes free Otherwise, answer “No. E file 2009 taxes free ” (See Rule 12. E file 2009 taxes free ) □ □ 12. E file 2009 taxes free Was your main home (and your spouse's if filing a joint return) in the United States for more than half the year? (See Rule 14. E file 2009 taxes free )    □ □ PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC. E file 2009 taxes free Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. E file 2009 taxes free You cannot use Form 1040EZ. E file 2009 taxes free If you answered “Yes” to questions 1 through 7 and “No” to question 8, answer questions 10 through 12 to see if you can claim the EIC without a qualifying child. E file 2009 taxes free PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim the EIC. E file 2009 taxes free If you answered “No” to any question that applies to you: You cannot claim the EIC. E file 2009 taxes free EIC Table 2013 Earned Income Credit (EIC) Table Caution. E file 2009 taxes free This is not a tax table. E file 2009 taxes free 1. E file 2009 taxes free 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. E file 2009 taxes free 2. E file 2009 taxes free Then, go to the column that includes your filing status and the number of qualifying children you have. E file 2009 taxes free Enter the credit from that column on your EIC Worksheet. E file 2009 taxes free Example. E file 2009 taxes free If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. E file 2009 taxes free   And your filing status is– If the amount you are looking up from the worksheet is– Single, head of household, or qualifying widow(er) and the number of children you have is– Married filing jointly and the number of children you have is–   0 1 2 3 0 1 2 3 At least But less than Your credit is– Your credit is– $1 $50 $2 $9 $10 $11 $2 $9 $10 $11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 487 2,168 2,550 2,869 487 2,168 2,550 2,869 6,400 6,450 487 2,185 2,570 2,891 487 2,185 2,570 2,891 6,450 6,500 487 2,202 2,590 2,914 487 2,202 2,590 2,914 6,500 6,550 487 2,219 2,610 2,936 487 2,219 2,610 2,936 6,550 6,600 487 2,236 2,630 2,959 487 2,236 2,630 2,959 6,600 6,650 487 2,253 2,650 2,981 487 2,253 2,650 2,981 6,650 6,700 487 2,270 2,670 3,004 487 2,270 2,670 3,004 6,700 6,750 487 2,287 2,690 3,026 487 2,287 2,690 3,026 6,750 6,800 487 2,304 2,710 3,049 487 2,304 2,710 3,049 6,800 6,850 487 2,321 2,730 3,071 487 2,321 2,730 3,071 6,850 6,900 487 2,338 2,750 3,094 487 2,338 2,750 3,094 6,900 6,950 487 2,355 2,770 3,116 487 2,355 2,770 3,116 6,950 7,000 487 2,372 2,790 3,139 487 2,372 2,790 3,139 7,000 7,050 487 2,389 2,810 3,161 487 2,389 2,810 3,161 7,050 7,100 487 2,406 2,830 3,184 487 2,406 2,830 3,184 7,100 7,150 487 2,423 2,850 3,206 487 2,423 2,850 3,206 7,150 7,200 487 2,440 2,870 3,229 487 2,440 2,870 3,229 7,200 7,250 487 2,457 2,890 3,251 487 2,457 2,890 3,251 7,250 7,300 487 2,474 2,910 3,274 487 2,474 2,910 3,274 7,300 7,350 487 2,491 2,930 3,296 487 2,491 2,930 3,296 7,350 7,400 487 2,508 2,950 3,319 487 2,508 2,950 3,319 7,400 7,450 487 2,525 2,970 3,341 487 2,525 2,970 3,341 7,450 7,500 487 2,542 2,990 3,364 487 2,542 2,990 3,364 7,500 7,550 487 2,559 3,010 3,386 487 2,559 3,010 3,386 7,550 7,600 487 2,576 3,030 3,409 487 2,576 3,030 3,409 7,600 7,650 487 2,593 3,050 3,431 487 2,593 3,050 3,431 7,650 7,700 487 2,610 3,070 3,454 487 2,610 3,070 3,454 7,700 7,750 487 2,627 3,090 3,476 487 2,627 3,090 3,476 7,750 7,800 487 2,644 3,110 3,499 487 2,644 3,110 3,499 7,800 7,850 487 2,661 3,130 3,521 487 2,661 3,130 3,521 7,850 7,900 487 2,678 3,150 3,544 487 2,678 3,150 3,544 7,900 7,950 487 2,695 3,170 3,566 487 2,695 3,170 3,566 7,950 8,000 487 2,712 3,190 3,589 487 2,712 3,190 3,589 8,000 8,050 483 2,729 3,210 3,611 487 2,729 3,210 3,611 8,050 8,100 479 2,746 3,230 3,634 487 2,746 3,230 3,634 8,100 8,150 475 2,763 3,250 3,656 487 2,763 3,250 3,656 8,150 8,200 472 2,780 3,270 3,679 487 2,780 3,270 3,679 8,200 8,250 468 2,797 3,290 3,701 487 2,797 3,290 3,701 8,250 8,300 464 2,814 3,310 3,724 487 2,814 3,310 3,724 8,300 8,350 460 2,831 3,330 3,746 487 2,831 3,330 3,746 8,350 8,400 456 2,848 3,350 3,769 487 2,848 3,350 3,769 8,400 8,450 452 2,865 3,370 3,791 487 2,865 3,370 3,791 8,450 8,500 449 2,882 3,390 3,814 487 2,882 3,390 3,814 8,500 8,550 445 2,899 3,410 3,836 487 2,899 3,410 3,836 8,550 8,600 441 2,916 3,430 3,859 487 2,916 3,430 3,859 8,600 8,650 437 2,933 3,450 3,881 487 2,933 3,450 3,881 8,650 8,700 433 2,950 3,470 3,904 487 2,950 3,470 3,904 8,700 8,750 430 2,967 3,490 3,926 487 2,967 3,490 3,926 8,750 8,800 426 2,984 3,510 3,949 487 2,984 3,510 3,949 8,800 8,850 422 3,001 3,530 3,971 487 3,001 3,530 3,971 8,850 8,900 418 3,018 3,550 3,994 487 3,018 3,550 3,994 8,900 8,950 414 3,035 3,570 4,016 487 3,035 3,570 4,016 8,950 9,000 410 3,052 3,590 4,039 487 3,052 3,590 4,039 9,000 9,050 407 3,069 3,610 4,061 487 3,069 3,610 4,061 9,050 9,100 403 3,086 3,630 4,084 487 3,086 3,630 4,084 9,100 9,150 399 3,103 3,650 4,106 487 3,103 3,650 4,106 9,150 9,200 395 3,120 3,670 4,129 487 3,120 3,670 4,129 9,200 9,250 391 3,137 3,690 4,151 487 3,137 3,690 4,151 9,250 9,300 387 3,154 3,710 4,174 487 3,154 3,710 4,174 9,300 9,350 384 3,171 3,730 4,196 487 3,171 3,730 4,196 9,350 9,400 380 3,188 3,750 4,219 487 3,188 3,750 4,219 9,400 9,450 376 3,205 3,770 4,241 487 3,205 3,770 4,241 9,450 9,500 372 3,222 3,790 4,264 487 3,222 3,790 4,264 9,500 9,550 368 3,239 3,810 4,286 487 3,239 3,810 4,286 9,550 9,600 365 3,250 3,830 4,309 487 3,250 3,830 4,309 9,600 9,650 361 3,250 3,850 4,331 487 3,250 3,850 4,331 9,650 9,700 357 3,250 3,870 4,354 487 3,250 3,870 4,354 9,700 9,750 353 3,250 3,890 4,376 487 3,250 3,890 4,376 9,750 9,800 349 3,250 3,910 4,399 487 3,250 3,910 4,399 9,800 9,850 345 3,250 3,930 4,421 487 3,250 3,930 4,421 9,850 9,900 342 3,250 3,950 4,444 487 3,250 3,950 4,444 9,900 9,950 338 3,250 3,970 4,466 487 3,250 3,970 4,466 9,950 10,000 334 3,250 3,990 4,489 487 3,250 3,990 4,489 10,000 10,050 330 3,250 4,010 4,511 487 3,250 4,010 4,511 10,050 10,100 326 3,250 4,030 4,534 487 3,250 4,030 4,534 10,100 10,150 322 3,250 4,050 4,556 487 3,250 4,050 4,556 10,150 10,200 319 3,250 4,070 4,579 487 3,250 4,070 4,579 10,200 10,250 315 3,250 4,090 4,601 487 3,250 4,090 4,601 10,250 10,300 311 3,250 4,110 4,624 487 3,250 4,110 4,624 10,300 10,350 307 3,250 4,130 4,646 487 3,250 4,130 4,646 10,350 10,400 303 3,250 4,150 4,669 487 3,250 4,150 4,669 10,400 10,450 299 3,250 4,170 4,691 487 3,250 4,170 4,691 10,450 10,500 296 3,250 4,190 4,714 487 3,250 4,190 4,714 10,500 10,550 292 3,250 4,210 4,736 487 3,250 4,210 4,736 10,550 10,600 288 3,250 4,230 4,759 487 3,250 4,230 4,759 10,600 10,650 284 3,250 4,250 4,781 487 3,250 4,250 4,781 10,650 10,700 280 3,250 4,270 4,804 487 3,250 4,270 4,804 10,700 10,750 277 3,250 4,290 4,826 487 3,250 4,290 4,826 10,750 10,800 273 3,250 4,310 4,849 487 3,250 4,310 4,849 10,800 10,850 269 3,250 4,330 4,871 487 3,250 4,330 4,871 10,850 10,900 265 3,250 4,350 4,894 487 3,250 4,350 4,894 10,900 10,950 261 3,250 4,370 4,916 487 3,250 4,370 4,916 10,950 11,000 257 3,250 4,390 4,939 487 3,250 4,390 4,939 11,000 11,050 254 3,250 4,410 4,961 487 3,250 4,410 4,961 11,050 11,100 250 3,250 4,430 4,984 487 3,250 4,430 4,984 11,100 11,150 246 3,250 4,450 5,006 487 3,250 4,450 5,006 11,150 11,200 242 3,250 4,470 5,029 487 3,250 4,470 5,029 11,200 11,250 238 3,250 4,490 5,051 487 3,250 4,490 5,051 11,250 11,300 234 3,250 4,510 5,074 487 3,250 4,510 5,074 11,300 11,350 231 3,250 4,530 5,096 487 3,250 4,530 5,096 11,350 11,400 227 3,250 4,550 5,119 487 3,250 4,550 5,119 11,400 11,450 223 3,250 4,570 5,141 487 3,250 4,570 5,141 11,450 11,500 219 3,250 4,590 5,164 487 3,250 4,590 5,164 11,500 11,550 215 3,250 4,610 5,186 487 3,250 4,610 5,186 11,550 11,600 212 3,250 4,630 5,209 487 3,250 4,630 5,209 11,600 11,650 208 3,250 4,650 5,231 487 3,250 4,650 5,231 11,650 11,700 204 3,250 4,670 5,254 487 3,250 4,670 5,254 11,700 11,750 200 3,250 4,690 5,276 487 3,250 4,690 5,276 11,750 11,800 196 3,250 4,710 5,299 487 3,250 4,710 5,299 11,800 11,850 192 3,250 4,730 5,321 487 3,250 4,730 5,321 11,850 11,900 189 3,250 4,750 5,344 487 3,250 4,750 5,344 11,900 11,950 185 3,250 4,770 5,366 487 3,250 4,770 5,366 11,950 12,000 181 3,250 4,790 5,389 487 3,250 4,790 5,389 12,000 12,050 177 3,250 4,810 5,411 487 3,250 4,810 5,411 12,050 12,100 173 3,250 4,830 5,434 487 3,250 4,830 5,434 12,100 12,150 169 3,250 4,850 5,456 487 3,250 4,850 5,456 12,150 12,200 166 3,250 4,870 5,479 487 3,250 4,870 5,479 12,200 12,250 162 3,250 4,890 5,501 487 3,250 4,890 5,501 12,250 12,300 158 3,250 4,910 5,524 487 3,250 4,910 5,524 12,300 12,350 154 3,250 4,930 5,546 487 3,250 4,930 5,546 12,350 12,400 150 3,250 4,950 5,569 487 3,250 4,950 5,569 12,400 12,450 146 3,250 4,970 5,591 487 3,250 4,970 5,591 12,450 12,500 143 3,250 4,990 5,614 487 3,250 4,990 5,614 12,500 12,550 139 3,250 5,010 5,636 487 3,250 5,010 5,636 12,550 12,600 135 3,250 5,030 5,659 487 3,250 5,030 5,659 12,600 12,650 131 3,250 5,050 5,681 487 3,250 5,050 5,681 12,650 12,700 127 3,250 5,070 5,704 487 3,250 5,070 5,704 12,700 12,750 124 3,250 5,090 5,726 487 3,250 5,090 5,726 12,750 12,800 120 3,250 5,110 5,749 487 3,250 5,110 5,749 12,800 12,850 116 3,250 5,130 5,771 487 3,250 5,130 5,771 12,850 12,900 112 3,250 5,150 5,794 487 3,250 5,150 5,794 12,900 12,950 108 3,250 5,170 5,816 487 3,250 5,170 5,816 12,950 13,000 104 3,250 5,190 5,839 487 3,250 5,190 5,839 13,000 13,050 101 3,250 5,210 5,861 487 3,250 5,210 5,861 13,050 13,100 97 3,250 5,230 5,884 487 3,250 5,230 5,884 13,100 13,150 93 3,250 5,250 5,906 487 3,250 5,250 5,906 13,150 13,200 89 3,250 5,270 5,929 487 3,250 5,270 5,929 13,200 13,250 85 3,250 5,290 5,951 487 3,250 5,290 5,951 13,250 13,300 81 3,250 5,310 5,974 487 3,250 5,310 5,974 13,300 13,350 78 3,250 5,330 5,996 487 3,250 5,330 5,996 13,350 13,400 74 3,250 5,350 6,019 482 3,250 5,350 6,019 13,400 13,450 70 3,250 5,372 6,044 479 3,250 5,372 6,044 13,450 13,500 66 3,250 5,372 6,044 475 3,250 5,372 6,044 13,500 13,550 62 3,250 5,372 6,044 471 3,250 5,372 6,044 13,550 13,600 59 3,250 5,372 6,044 467 3,250 5,372 6,044 13,600 13,650 55 3,250 5,372 6,044 463 3,250 5,372 6,044 13,650 13,700 51 3,250 5,372 6,044 459 3,250 5,372 6,044 13,700 13,750 47 3,250 5,372 6,044 456 3,250 5,372 6,044 13,750 13,800 43 3,250 5,372 6,044 452 3,250 5,372 6,044 13,800 13,850 39 3,250 5,372 6,044 448 3,250 5,372 6,044 13,850 13,900 36 3,250 5,372 6,044 444 3,250 5,372 6,044 13,900 13,950 32 3,250 5,372 6,044 440 3,250 5,372 6,044 13,950 14,000 28 3,250 5,372 6,044 436 3,250 5,372 6,044 14,000 14,050 24 3,250 5,372 6,044 433 3,250 5,372 6,044 14,050 14,100 20 3,250 5,372 6,044 429 3,250 5,372 6,044 14,100 14,150 16 3,250 5,372 6,044 425 3,250 5,372 6,044 14,150 14,200 13 3,250 5,372 6,044 421 3,250 5,372 6,044 14,200 14,250 9 3,250 5,372 6,044 417 3,250 5,372 6,044 14,250 14,300 5 3,250 5,372 6,044 413 3,250 5,372 6,044 14,300 14,350 * * If the amount you are looking up from the worksheet is at least $14,300 but less than $14,340, and you have no qualifying children, your credit is $2. E file 2009 taxes free  If the amount you are looking up from the worksheet is $14,340 or more, and you have no qualifying children, you cannot take the credit. E file 2009 taxes free 3,250 5,372 6,044 410 3,250 5,372 6,044 14,350 14,400 0 3,250 5,372 6,044 406 3,250 5,372 6,044 14,400 14,450 0 3,250 5,372 6,044 402 3,250 5,372 6,044 14,450 14,500 0 3,250 5,372 6,044 398 3,250 5,372 6,044 14,500 14,550 0 3,250 5,372 6,044 394 3,250 5,372 6,044 14,550 14,600 0 3,250 5,372 6,044 391 3,250 5,372 6,044 14,600 14,650 0 3,250 5,372 6,044 387 3,250 5,372 6,044 14,650 14,700 0 3,250 5,372 6,044 383 3,250 5,372 6,044 14,700 14,750 0 3,250 5,372 6,044 379 3,250 5,372 6,044 14,750 14,800 0 3,250 5,372 6,044 375 3,250 5,372 6,044 14,800 14,850 0 3,250 5,372 6,044 371 3,250 5,372 6,044 14,850 14,900 0 3,250 5,372 6,044 368 3,250 5,372 6,044 14,900 14,950 0 3,250 5,372 6,044 364 3,250 5,372 6,044 14,950 15,000 0 3,250 5,372 6,044 360 3,250 5,372 6,044 15,000 15,050 0 3,250 5,372 6,044 356 3,250 5,372 6,044 15,050 15,100 0 3,250 5,372 6,044 352 3,250 5,372 6,044 15,100 15,150 0 3,250 5,372 6,044 348 3,250 5,372 6,044 15,150 15,200 0 3,250 5,372 6,044 345 3,250 5,372 6,044 15,200 15,250 0 3,250 5,372 6,044 341 3,250 5,372 6,044 15,250 15,300 0 3,250 5,372 6,044 337 3,250 5,372 6,044 15,300 15,350 0 3,250 5,372 6,044 333 3,250 5,372 6,044 15,350 15,400 0 3,250 5,372 6,044 329 3,250 5,372 6,044 15,400 15,450 0 3,250 5,372 6,044 326 3,250 5,372 6,044 15,450 15,500 0 3,250 5,372 6,044 322 3,250 5,372 6,044 15,500 15,550 0 3,250 5,372 6,044 318 3,250 5,372 6,044 15,550 15,600 0 3,250 5,372 6,044 314 3,250 5,372 6,044 15,600 15,650 0 3,250 5,372 6,044 310 3,250 5,372 6,044 15,650 15,700 0 3,250 5,372 6,044 306 3,250 5,372 6,044 15,700 15,750 0 3,250 5,372 6,044 303 3,250 5,372 6,044 15,750 15,800 0 3,250 5,372 6,044 299 3,250 5,372 6,044 15,800 15,850 0 3,250 5,372 6,044 295 3,250 5,372 6,044 15,850 15,900 0 3,250 5,372 6,044 291 3,250 5,372 6,044 15,900 15,950 0 3,250 5,372 6,044 287 3,250 5,372 6,044 15,950 16,000 0 3,250 5,372 6,044 283 3,250 5,372 6,044 16,000 16,050 0 3,250 5,372 6,044 280 3,250 5,372 6,044 16,050 16,100 0 3,250 5,372 6,044 276 3,250 5,372 6,044 16,100 16,150 0 3,250 5,372 6,044 272 3,250 5,372 6,044 16,150 16,200 0 3,250 5,372 6,044 268 3,250 5,372 6,044 16,200 16,250 0 3,250 5,372 6,044 264 3,250 5,372 6,044 16,250 16,300 0 3,250 5,372 6,044 260 3,250 5,372 6,044 16,300 16,350 0 3,250 5,372 6,044 257 3,250 5,372 6,044 16,350 16,400 0 3,250 5,372 6,044 253 3,250 5,372 6,044 16,400 16,450 0 3,250 5,372 6,044 249 3,250 5,372 6,044 16,450 16,500 0 3,250 5,372 6,044 245 3,250 5,372 6,044 16,500 16,550 0 3,250 5,372 6,044 241 3,250 5,372 6,044 16,550 16,600 0 3,250 5,372 6,044 238 3,250 5,372 6,044 16,600 16,650 0 3,250 5,372 6,044 234 3,250 5,372 6,044 16,650 16,700 0 3,250 5,372 6,044 230 3,250 5,372 6,044 16,700 16,750 0 3,250 5,372 6,044 226 3,250 5,372 6,044 16,750 16,800 0 3,250 5,372 6,044 222 3,250 5,372 6,044 16,800 16,850 0 3,250 5,372 6,044 218 3,250 5,372 6,044 16,850 16,900 0 3,250 5,372 6,044 215 3,250 5,372 6,044 16,900 16,950 0 3,250 5,372 6,044 211 3,250 5,372 6,044 16,950 17,000 0 3,250 5,372 6,044 207 3,250 5,372 6,044 17,000 17,050 0 3,250 5,372 6,044 203 3,250 5,372 6,044 17,050 17,100 0 3,250 5,372 6,044 199 3,250 5,372 6,044 17,100 17,150 0 3,250 5,372 6,044 195 3,250 5,372 6,044 17,150 17,200 0 3,250 5,372 6,044 192 3,250 5,372 6,044 17,200 17,250 0 3,250 5,372 6,044 188 3,250 5,372 6,044 17,250 17,300 0 3,250 5,372 6,044 184 3,250 5,372 6,044 17,300 17,350 0 3,250 5,372 6,044 180 3,250 5,372 6,044 17,350 17,400 0 3,250 5,372 6,044 176 3,250 5,372 6,044 17,400 17,450 0 3,250 5,372 6,044 173 3,250 5,372 6,044 17,450 17,500 0 3,250 5,372 6,044 169 3,250 5,372 6,044 17,500 17,550 0 3,250 5,372 6,044 165 3,250 5,372 6,044 17,550 17,600 0 3,243 5,363 6,034 161 3,250 5,372 6,044 17,600 17,650 0 3,235 5,352 6,023 157 3,250 5,372 6,044 17,650 17,700 0 3,227 5,341 6,013 153 3,250 5,372 6,044 17,700 17,750 0 3,219 5,331 6,002 150 3,250 5,372 6,044 17,750 17,800 0 3,211 5,320 5,992 146 3,250 5,372 6,044 17,800 17,850 0 3,203 5,310 5,981 142 3,250 5,372 6,044 17,850 17,900 0 3,195 5,299 5,971 138 3,250 5,372 6,044 17,900 17,950 0 3,187 5,289 5,960 134 3,250 5,372 6,044 17,950 18,000 0 3,179 5,278 5,950 130 3,250 5,372 6,044 18,000 18,050 0 3,171 5,268 5,939 127 3,250 5,372 6,044 18,050 18,100 0 3,163 5,257 5,929 123 3,250 5,372 6,044 18,100 18,150 0 3,155 5,247 5,918 119 3,250 5,372 6,044 18,150 18,200 0 3,147 5,236 5,908 115 3,250 5,372 6,044 18,200 18,250 0 3,139 5,226 5,897 111 3,250 5,372 6,044 18,250 18,300 0 3,131 5,215 5,887 107 3,250 5,372 6,044 18,300 18,350 0 3,123 5,205 5,876 104 3,250 5,372 6,044 18,350 18,400 0 3,115 5,194 5,866 100 3,250 5,372 6,044 18,400 18,450 0 3,107 5,184 5,855 96 3,250 5,372 6,044 18,450 18,500 0 3,099 5,173 5,844 92 3,250 5,372 6,044 18,500 18,550 0 3,091 5,162 5,834 88 3,250 5,372 6,044 18,550 18,600 0 3,083 5,152 5,823 85 3,250 5,372 6,044 18,600 18,650 0 3,075 5,141 5,813 81 3,250 5,372 6,044 18,650 18,700 0 3,067 5,131 5,802 77 3,250 5,372 6,044 18,700 18,750 0 3,059 5,120 5,792 73 3,250 5,372 6,044 18,750 18,800 0 3,051 5,110 5,781 69 3,250 5,372 6,044 18,800 18,850 0 3,043 5,099 5,771 65 3,250 5,372 6,044 18,850 18,900 0 3,035 5,089 5,760 62 3,250 5,372 6,044 18,900 18,950 0 3,027 5,078 5,750 58 3,250 5,372 6,044 18,950 19,000 0 3,019 5,068 5,739 54 3,250 5,372 6,044 19,000 19,050 0 3,011 5,057 5,729 50 3,250 5,372 6,044 19,050 19,100 0 3,004 5,047 5,718 46 3,250 5,372 6,044 19,100 19,150 0 2,996 5,036 5,708 42 3,250 5,372 6,044 19,150 19,200 0 2,988 5,026 5,697 39 3,250 5,372 6,044 19,200 19,250 0 2,980 5,015 5,687 35 3,250 5,372 6,044 19,250 19,300 0 2,972 5,005 5,676 31 3,250 5,372 6,044 19,300 19,350 0 2,964 4,994 5,665 27 3,250 5,372 6,044 19,350 19,400 0 2,956 4,983 5,655 23 3,250 5,372 6,044 19,400 19,450 0 2,948 4,973 5,644 20 3,250 5,372 6,044 19,450 19,500 0 2,940 4,962 5,634 16 3,250 5,372 6,044 19,500 19,550 0 2,932 4,952 5,623 12 3,250 5,372 6,044 19,550 19,600 0 2,924 4,941 5,613 8 3,250 5,372 6,044 19,600 19,650 0 2,916 4,931 5,602 4 3,250 5,372 6,044 19,650 19,700 0 2,908 4,920 5,592 * * If the amount you are looking up from the worksheet is at least $19,650 but less than $19,680, and you have no qualifying children, your credit is $1. E file 2009 taxes free  If the amount you are looking up from the worksheet is $19,680 or more, and you have no qualifying children, you cannot take the credit. E file 2009 taxes free 3,250 5,372 6,044 19,700 19,750 0 2,900 4,910 5,581 0 3,250 5,372 6,044 19,750 19,800 0 2,892 4,899 5,571 0 3,250 5,372 6,044 19,800 19,850 0 2,884 4,889 5,560 0 3,250 5,372 6,044 19,850 19,900 0 2,876 4,878 5,550 0 3,250 5,372 6,044 19,900 19,950 0 2,868 4,868 5,539 0 3,250 5,372 6,044 19,950 20,000 0 2,860 4,857 5,529 0 3,250 5,372 6,044 20,000 20,050 0 2,852 4,847 5,518 0 3,250 5,372 6,044 20,050 20,100 0 2,844 4,836 5,508 0 3,250 5,372 6,044 20,100 20,150 0 2,836 4,825 5,497 0 3,250 5,372 6,044 20,150 20,200 0 2,828 4,815 5,486 0 3,250 5,372 6,044 20,200 20,250 0 2,820 4,804 5,476 0 3,250 5,372 6,044 20,250 20,300 0 2,812 4,794 5,465 0 3,250 5,372 6,044 20,300 20,350 0 2,804 4,783 5,455 0 3,250 5,372 6,044 20,350 20,400 0 2,796 4,773 5,444 0 3,250 5,372 6,044 20,400 20,450 0 2,788 4,762 5,434 0 3,250 5,372 6,044 20,450 20,500 0 2,780 4,752 5,423 0 3,250 5,372 6,044 20,500 20,550 0 2,772 4,741 5,413 0 3,250 5,372 6,044 20,550 20,600 0 2,764 4,731 5,402 0 3,250 5,372 6,044 20,600 20,650 0 2,756 4,720 5,392 0 3,250 5,372 6,044 20,650 20,700 0 2,748 4,710 5,381 0 3,250 5,372 6,044 20,700 20,750 0 2,740 4,699 5,371 0 3,250 5,372 6,044 20,750 20,800 0 2,732 4,689 5,360 0 3,250 5,372 6,044 20,800 20,850 0 2,724 4,678 5,350 0 3,250 5,372 6,044 20,850 20,900 0 2,716 4,668 5,339 0 3,250 5,372 6,044 20,900 20,950 0 2,708 4,657 5,329 0 3,250 5,372 6,044 20,950 21,000 0 2,700 4,646 5,318 0 3,250 5,372 6,044 21,000 21,050 0 2,692 4,636 5,307 0 3,250 5,372 6,044 21,050 21,100 0 2,684 4,625 5,297 0 3,250 5,372 6,044 21,100 21,150 0 2,676 4,615 5,286 0 3,250 5,372 6,044 21,150 21,200 0 2,668 4,604 5,276 0 3,250 5,372 6,044 21,200 21,250 0 2,660 4,594 5,265 0 3,250 5,372 6,044 21,250 21,300 0 2,652 4,583 5,255 0 3,250 5,372 6,044 21,300 21,350 0 2,644 4,573 5,244 0 3,250 5,372 6,044 21,350 21,400 0 2,636 4,562 5,234 0 3,250 5,372 6,044 21,400 21,450 0 2,628 4,552 5,223 0 3,250 5,372 6,044 21,450 21,500 0 2,620 4,541 5,213 0 3,250 5,372 6,044 21,500 21,550 0 2,612 4,531 5,202 0 3,250 5,372 6,044 21,550 21,600 0 2,604 4,520 5,192 0 3,250 5,372 6,044 21,600 21,650 0 2,596 4,510 5,181 0 3,250 5,372 6,044 21,650 21,700 0 2,588 4,499 5,171 0 3,250 5,372 6,044 21,700 21,750 0 2,580 4,489 5,160 0 3,250 5,372 6,044 21,750 21,800 0 2,572 4,478 5,150 0 3,250 5,372 6,044 21,800 21,850 0 2,564 4,467 5,139 0 3,250 5,372 6,044 21,850 21,900 0 2,556 4,457 5,128 0 3,250 5,372 6,044 21,900 21,950 0 2,548 4,446 5,118 0 3,250 5,372 6,044 21,950 22,000 0 2,540 4,436 5,107 0 3,250 5,372 6,044 22,000 22,050 0 2,532 4,425 5,097 0 3,250 5,372 6,044 22,050 22,100 0 2,524 4,415 5,086 0 3,250 5,372 6,044 22,100 22,150 0 2,516 4,404 5,076 0 3,250 5,372 6,044 22,150 22,200 0 2,508 4,394 5,065 0 3,250 5,372 6,044 22,200 22,250 0 2,500 4,383 5,055 0 3,250 5,372 6,044 22,250 22,300 0 2,492 4,373 5,044 0 3,250 5,372 6,044 22,300 22,350 0 2,484 4,362 5,034 0 3,250 5,372 6,044 22,350 22,400 0 2,476 4,352 5,023 0 3,250 5,372 6,044 22,400 22,450 0 2,468 4,341 5,013 0 3,250 5,372 6,044 22,450 22,500 0 2,460 4,331 5,002 0 3,250 5,372 6,044 22,500 22,550 0 2,452 4,320 4,992 0 3,250 5,372 6,044 22,550 22,600 0 2,444 4,310 4,981 0 3,250 5,372 6,044 22,600 22,650 0 2,436 4,299 4,970 0 3,250 5,372 6,044 22,650 22,700 0 2,428 4,288 4,960 0 3,250 5,372 6,044 22,700 22,750 0 2,420 4,278 4,949 0 3,250 5,372 6,044 22,750 22,800 0 2,412 4,267 4,939 0 3,250 5,372 6,044 22,800 22,850 0 2,404 4,257 4,928 0 3,250 5,372 6,044 22,850 22,900 0 2,396 4,246 4,918 0 3,250 5,372 6,044 22,900 22,950 0 2,388 4,236 4,907 0 3,242 5,360 6,032 22,950 23,000 0 2,380 4,225 4,897 0 3,234 5,350 6,021 23,000 23,050 0 2,372 4,215 4,886 0 3,226 5,339 6,011 23,050 23,100 0 2,364 4,204 4,876 0 3,218 5,329 6,000 23,100 23,150 0 2,356 4,194 4,865 0 3,210 5,318 5,990 23,150 23,200 0 2,348 4,183 4,855 0 3,202 5,308 5,979 23,200 23,250 0 2,340 4,173 4,844 0 3,194 5,297 5,969 23,250 23,300 0 2,332 4,162 4,834 0 3,186 5,287 5,958 23,300 23,350 0 2,324 4,152 4,823 0 3,178 5,276 5,948 23,350 23,400 0 2,316 4,141 4,813 0 3,170 5,266 5,937 23,400 23,450 0 2,308 4,131 4,802 0 3,162 5,255 5,927 23,450 23,500 0 2,300 4,120 4,791 0 3,154 5,245 5,916 23,500 23,550 0 2,292 4,109 4,781 0 3,146 5,234 5,906 23,550 23,600 0 2,284 4,099 4,770 0 3,138 5,224 5,895 23,600 23,650 0 2,276 4,088 4,760 0 3,130 5,213 5,884 23,650 23,700 0 2,268 4,078 4,749 0 3,122 5,202 5,874 23,700 23,750 0 2,260 4,067 4,739 0 3,114 5,192 5,863 23,750 23,800 0 2,252 4,057 4,728 0 3,106 5,181 5,853 23,800 23,850 0 2,244 4,046 4,718 0 3,098 5,171 5,842 23,850 23,900 0 2,236 4,036 4,707 0 3,090 5,160 5,832 23,900 23,950 0 2,228 4,025 4,697 0 3,082 5,150 5,821 23,950 24,000 0 2,220 4,015 4,686 0 3,074 5,139 5,811 24,000 24,050 0 2,212 4,004 4,676 0 3,066 5,129 5,800 24,050 24,100 0 2,205 3,994 4,665 0 3,058 5,118 5,790 24,100 24,150 0 2,197 3,983 4,655 0 3,050 5,108 5,779 24,150 24,200 0 2,189 3,973 4,644 0 3,042 5,097 5,769 24,200 24,250 0 2,181 3,962 4,634 0 3,034 5,087 5,758 24,250 24,300 0 2,173 3,952 4,623 0 3,026 5,076 5,748 24,300 24,350 0 2,165 3,941 4,612 0 3,018 5,066 5,737 24,350 24,400 0 2,157 3,930 4,602 0 3,010 5,055 5,727 24,400 24,450 0 2,149 3,920 4,591 0 3,002 5,045 5,716 24,450 24,500 0 2,141 3,909 4,581 0 2,994 5,034 5,705 24,500 24,550 0 2,133 3,899 4,570 0 2,986 5,023 5,695 24,550 24,600 0 2,125 3,888 4,560 0 2,978 5,013 5,684 24,600 24,650 0 2,117 3,878 4,549 0 2,970 5,002 5,674 24,650 24,700 0 2,109 3,867 4,539 0 2,962 4,992 5,663 24,700 24,750 0 2,101 3,857 4,528 0 2,954 4,981 5,653 24,750 24,800 0 2,093 3,846 4,518 0 2,946 4,971 5,642 24,800 24,850 0 2,085 3,836 4,507 0 2,938 4,960 5,632 24,850 24,900 0 2,077 3,825 4,497 0 2,930 4,950 5,621 24,900 24,950 0 2,069 3,815 4,486 0 2,922 4,939 5,611 24,950 25,000 0 2,061 3,804 4,476 0 2,914 4,929 5,600 25,000 25,050 0 2,053 3,794 4,465 0 2,906 4,918 5,590 25,050 25,100 0 2,045 3,783 4,455 0 2,898 4,908 5,579 25,100 25,150 0 2,037 3,772 4,444 0 2,890 4,897 5,569 25,150 25,200 0 2,029 3,762 4,433 0 2,882 4,887 5,558 25,200 25,250 0 2,021 3,751 4,423 0 2,874 4,876 5,548 25,250 25,300 0 2,013 3,741 4,412 0 2,866 4,866 5,537 25,300 25,350 0 2,005 3,730 4,402 0 2,858 4,855 5,526 25,350 25,400 0 1,997 3,720 4,391 0 2,850 4,844 5,516 25,400 25,450 0 1,989 3,709 4,381 0 2,842 4,834 5,505 25,450 25,500 0 1,981 3,699 4,370 0 2,834 4,823 5,495 25,500 25,550 0 1,973 3,688 4,360 0 2,826 4,813 5,484 25,550 25,600 0 1,965 3,678 4,349 0 2,818 4,802 5,474 25,600 25,650 0 1,957 3,667 4,339 0 2,810 4,792 5,463 25,650 25,700 0 1,949 3,657 4,328 0 2,802 4,781 5,453 25,700 25,750 0 1,941 3,646 4,318 0 2,794 4,771 5,442 25,750 25,800 0 1,933 3,636 4,307 0 2,786 4,760 5,432 25,800 25,850 0 1,925 3,625 4,297 0 2,778 4,750 5,421 25,850 25,900 0 1,917 3,615 4,286 0 2,770 4,739 5,411 25,900 25,950 0 1,909 3,604 4,276 0 2,762 4,729 5,400 25,950 26,000 0 1,901 3,593 4,265 0 2,754 4,718 5,390 26,000 26,050 0 1,893 3,583 4,254 0 2,746 4,708 5,379 26,050 26,100 0 1,885 3,572 4,244 0 2,738 4,697 5,369 26,100 26,150 0 1,877 3,562 4,233 0 2,730 4,686 5,358 26,150 26,200 0 1,869 3,551 4,223 0 2,722 4,676 5,347 26,200 26,250 0 1,861 3,541 4,212 0 2,714 4,665 5,337 26,250 26,300 0 1,853 3,530 4,202 0 2,706 4,655 5,326 26,300 26,350 0 1,845 3,520 4,191 0 2,698 4,644 5,316 26,350 26,400 0 1,837 3,509 4,181 0 2,690 4,634 5,305 26,400 26,450 0 1,829 3,499 4,170 0 2,682 4,623 5,295 26,450 26,500 0 1,821 3,488 4,160 0 2,674 4,613 5,284 26,500 26,550 0 1,813 3,478 4,149 0 2,666 4,602 5,274 26,550 26,600 0 1,805 3,467 4,139 0 2,658 4,592 5,263 26,600 26,650 0 1,797 3,457 4,128 0 2,650 4,581 5,253 26,650 26,700 0 1,789 3,446 4,118 0 2,642 4,571 5,242 26,700 26,750 0 1,781 3,436 4,107 0 2,634 4,560 5,232 26,750 26,800 0 1,773 3,425 4,097 0 2,626 4,550 5,221 26,800 26,850 0 1,765 3,414 4,086 0 2,618 4,539 5,211 26,850 26,900 0 1,757 3,404 4,075 0 2,610 4,529 5,200 26,900 26,950 0 1,749 3,393 4,065 0 2,602 4,518 5,190 26,950 27,000 0 1,741 3,383 4,054 0 2,594 4,507 5,179 27,000 27,050 0 1,733 3,372 4,044 0 2,586 4,497 5,168 27,050 27,100 0 1,725 3,362 4,033 0 2,578 4,486 5,158 27,100 27,150 0 1,717 3,351 4,023 0 2,570 4,476 5,147 27,150 27,200 0 1,709 3,341 4,012 0 2,562 4,465 5,137 27,200 27,250 0 1,701 3,330 4,002 0 2,554 4,455 5,126 27,250 27,300 0 1,693 3,320 3,991 0 2,546 4,444 5,116 27,300 27,350 0 1,685 3,309 3,981 0 2,538 4,434 5,105 27,350 27,400 0 1,677 3,299 3,970 0 2,531 4,423 5,095 27,400 27,450 0 1,669 3,288 3,960 0 2,523 4,413 5,084 27,450 27,500 0 1,661 3,278 3,949 0 2,515 4,402 5,074 27,500 27,550 0 1,653 3,267 3,939 0 2,507 4,392 5,063 27,550 27,600 0 1,645 3,257 3,928 0 2,499 4,381 5,053 27,600 27,650 0 1,637 3,246 3,917 0 2,491 4,371 5,042 27,650 27,700 0 1,629 3,235 3,907 0 2,483 4,360 5,032 27,700 27,750 0 1,621 3,225 3,896 0 2,475 4,350 5,021 27,750 27,800 0 1,613 3,214 3,886 0 2,467 4,339 5,011 27,800 27,850 0 1,605 3,204 3,875 0 2,459 4,328 5,000 27,850 27,900 0 1,597 3,193 3,865 0 2,451 4,318 4,989 27,900 27,950 0 1,589 3,183 3,854 0 2,443 4,307 4,979 27,950 28,000 0 1,581 3,172 3,844 0 2,435 4,297 4,968 28,000 28,050 0 1,573 3,162 3,833 0 2,427 4,286 4,958 28,050 28,100 0 1,565 3,151 3,823 0 2,419 4,276 4,947 28,100 28,150 0 1,557 3,141 3,812 0 2,411 4,265 4,937 28,150 28,200 0 1,549 3,130 3,802 0 2,403 4,255 4,926 28,200 28,250 0 1,541 3,120 3,791 0 2,395 4,244 4,916 28,250 28,300 0 1,533 3,109 3,781 0 2,387 4,234 4,905 28,300 28,350 0 1,525 3,099 3,770 0 2,379 4,223 4,895 28,350 28,400 0 1,517 3,088 3,760 0 2,371 4,213 4,884 28,400 28,450 0 1,509 3,078 3,749 0 2,363 4,202 4,874 28,450 28,500 0 1,501 3,067 3,738 0 2,355 4,192 4,863 28,500 28,550 0 1,493 3,056 3,728 0 2,347 4,181 4,853 28,550 28,600 0 1,485 3,046 3,717 0 2,339 4,171 4,842 28,600 28,650 0 1,477 3,035 3,707 0 2,331 4,160 4,831 28,650 28,700 0 1,469 3,025 3,696 0 2,323 4,149 4,821 28,700 28,750 0 1,461 3,014 3,686 0 2,315 4,139 4,810 28,750 28,800 0 1,453 3,004 3,675 0 2,307 4,128 4,800 28,800 28,850 0 1,445 2,993 3,665 0 2,299 4,118 4,789 28,850 28,900 0 1,437 2,983 3,654 0 2,291 4,107 4,779 28,900 28,950 0 1,429 2,972 3,644 0 2,283 4,097 4,768 28,950 29,000 0 1,421 2,962 3,633 0 2,275 4,086 4,758 29,000 29,050 0 1,413 2,951 3,623 0 2,267 4,076 4,747 29,050 29,100 0 1,406 2,941 3,612 0 2,259 4,065 4,737 29,100 29,150 0 1,398 2,930 3,602 0 2,251 4,055 4,726 29,150 29,200 0 1,390 2,920 3,591 0 2,243 4,044 4,716 29,200 29,250 0 1,382 2,909 3,581 0 2,235 4,034 4,705 29,250 29,300 0 1,374 2,899 3,570 0 2,227 4,023 4,695 29,300 29,350 0 1,366 2,888 3,559 0 2,219 4,013 4,684 29,350 29,400 0 1,358 2,877 3,549 0 2,211 4,002 4,674 29,400 29,450 0 1,350 2,867 3,538 0 2,203 3,992 4,663 29,450 29,500 0 1,342 2,856 3,528 0 2,195 3,981 4,652 29,500 29,550 0 1,334 2,846 3,517 0 2,187 3,970 4,642 29,550 29,600 0 1,326 2,835 3,507 0 2,179 3,960 4,631 29,600 29,650 0 1,318 2,825 3,496 0 2,171 3,949 4,621 29,650 29,700 0 1,310 2,814 3,486 0 2,163 3,939 4,610 29,700 29,750 0 1,302 2,804 3,475 0 2,155 3,928 4,600 29,750 29,800 0 1,294 2,793 3,465 0 2,147 3,918 4,589 29,800 29,850 0 1,286 2,783 3,454 0 2,139 3,907 4,579 29,850 29,900 0 1,278 2,772 3,444 0 2,131 3,897 4,568 29,900 29,950 0 1,270 2,762 3,433 0 2,123 3,886 4,558 29,950 30,000 0 1,262 2,751 3,423 0 2,115 3,876 4,547 30,000 30,050 0 1,254 2,741 3,412 0 2,107 3,865 4,537 30,050 30,100 0 1,246 2,730 3,402 0 2,099 3,855 4,526 30,100 30,150 0 1,238 2,719 3,391 0 2,091 3,844 4,516 30,150 30,200 0 1,230 2,709 3,380 0 2,083 3,834 4,505 30,200 30,250 0 1,222 2,698 3,370 0 2,075 3,823 4,495 30,250 30,300 0 1,214 2,688 3,359 0 2,067 3,813 4,484 30,300 30,350 0 1,206 2,677 3,349 0 2,059 3,802 4,473 30,350 30,400 0 1,198 2,667 3,338 0 2,051 3,791 4,463 30,400 30,450 0 1,190 2,656 3,328 0 2,043 3,781 4,452 30,450 30,500 0 1,182 2,646 3,317 0 2,035 3,770 4,442 30,500 30,550 0 1,174 2,635 3,307 0 2,027 3,760 4,431 30,550 30,600 0 1,166 2,625 3,296 0 2,019 3,749 4,421 30,600 30,650 0 1,158 2,614 3,286 0 2,011 3,739 4,410 30,650 30,700 0 1,150 2,604 3,275 0 2,003 3,728 4,400 30,700 30,750 0 1,142 2,593 3,265 0 1,995 3,718 4,389 30,750 30,800 0 1,134 2,583 3,254 0 1,987 3,707 4,379 30,800 30,850 0 1,126 2,572 3,244 0 1,979 3,697 4,368 30,850 30,900 0 1,118 2,562 3,233 0 1,971 3,686 4,358 30,900 30,950 0 1,110 2,551 3,223 0 1,963 3,676 4,347 30,950 31,000 0 1,102 2,540 3,212 0 1,955 3,665 4,337 31,000 31,050 0 1,094 2,530 3,201 0 1,947 3,655 4,326 31,050 31,100 0 1,086 2,519 3,191 0 1,939 3,644 4,316 31,100 31,150 0 1,078 2,509 3,180 0 1,931 3,633 4,305 31,150 31,200 0 1,070 2,498 3,170 0 1,923 3,623 4,294 31,200 31,250 0 1,062 2,488 3,159 0 1,915 3,612 4,284 31,250 31,300 0 1,054 2,477 3,149 0 1,907 3,602 4,273 31,300 31,350 0 1,046 2,467 3,138 0 1,899 3,591 4,263 31,350 31,400 0 1,038 2,456 3,128 0 1,891 3,581 4,252 31,400 31,450 0 1,030 2,446 3,117 0 1,883 3,570 4,242 31,450 31,500 0 1,022 2,435 3,107 0 1,875 3,560 4,231 31,500 31,550 0 1,014 2,425 3,096 0 1,867 3,549 4,221 31,550 31,600 0 1,006 2,414 3,086 0 1,859 3,539 4,210 31,600 31,650 0 998 2,404 3,075 0 1,851 3,528 4,200 31,650 31,700 0 990 2,393 3,065 0 1,843 3,518 4,189 31,700 31,750 0 982 2,383 3,054 0 1,835 3,507 4,179 31,750 31,800 0 974 2,372 3,044 0 1,827 3,497 4,168 31,800 31,850 0 966 2,361 3,033 0 1,819 3,486 4,158 31,850 31,900 0 958 2,351 3,022 0 1,811 3,476 4,147 31,900 31,950 0 950 2,340 3,012 0 1,803 3,465 4,137 31,950 32,000 0 942 2,330 3,001 0 1,795 3,454 4,126 32,000 32,050 0 934 2,319 2,991 0 1,787 3,444 4,115 32,050 32,100 0 926 2,309 2,980 0 1,779 3,433 4,105 32,100 32,150 0 918 2,298 2,970 0 1,771 3,423 4,094 32,150 32,200 0 910 2,288 2,959 0 1,763 3,412 4,084 32,200 32,250 0 902 2,277 2,949 0 1,755 3,402 4,073 32,250 32,300 0 894 2,267 2,938 0 1,747 3,391 4,063 32,300 32,350 0 886 2,256 2,928 0 1,739 3,381 4,052 32,350 32,400 0 878 2,246 2,917 0 1,732 3,370 4,042 32,400 32,450 0 870 2,235 2,907 0 1,724 3,360 4,031 32,450 32,500 0 862 2,225 2,896 0 1,716 3,349 4,021 32,500 32,550 0 854 2,214 2,886 0 1,708 3,339 4,010 32,550 32,600 0 846 2,204 2,875 0 1,700 3,328 4,000 32,600 32,650 0 838 2,193 2,864 0 1,692 3,318 3,989 32,650 32,700 0 830 2,182 2,854 0 1,684 3,307 3,979 32,700 32,750 0 822 2,172 2,843 0 1,676 3,297 3,968 32,750 32,800 0 814 2,161 2,833 0 1,668 3,286 3,958 32,800 32,850 0 806 2,151 2,822 0 1,660 3,275 3,947 32,850 32,900 0 798 2,140 2,812 0 1,652 3,265 3,936 32,900 32,950 0 790 2,130 2,801 0 1,644 3,254 3,926 32,950 33,000 0 782 2,119 2,791 0 1,636 3,244 3,915 33,000 33,050 0 774 2,109 2,780 0 1,628 3,233 3,905 33,050 33,100 0 766 2,098 2,770 0 1,620 3,223 3,894 33,100 33,150 0 758 2,088 2,759 0 1,612 3,212 3,884 33,150 33,200 0 750 2,077 2,749 0 1,604 3,202 3,873 33,200 33,250 0 742 2,067 2,738 0 1,596 3,191 3,863 33,250 33,300 0 734 2,056 2,728 0 1,588 3,181 3,852 33,300 33,350 0 726 2,046 2,717 0 1,580 3,170 3,842 33,350 33,400 0 718 2,035 2,707 0 1,572 3,160 3,831 33,400 33,450 0 710 2,025 2,696 0 1,564 3,149 3,821 33,450 33,500 0 702 2,014 2,685 0 1,556 3,139 3,810 33,500 33,550 0 694 2,003 2,675 0 1,548 3,128 3,800 33,550 33,600 0 686 1,993 2,664 0 1,540 3,118 3,789 33,600 33,650 0 678 1,982 2,654 0 1,532 3,107 3,778 33,650 33,700 0 670 1,972 2,643 0 1,524 3,096 3,768 33,700 33,750 0 662 1,961 2,633 0 1,516 3,086 3,757 33,750 33,800 0 654 1,951 2,622 0 1,508 3,075 3,747 33,800 33,850 0 646 1,940 2,612 0 1,500 3,065 3,736 33,850 33,900 0 638 1,930 2,601 0 1,492 3,054 3,726 33,900 33,950 0 630 1,919 2,591 0 1,484 3,044 3,715 33,950 34,000 0 622 1,909 2,580 0 1,476 3,033 3,705 34,000 34,050 0 614 1,898 2,570 0 1,468 3,023 3,694 34,050 34,100 0 607 1,888 2,559 0 1,460 3,012 3,684 34,100 34,150 0 599 1,877 2,549 0 1,452 3,002 3,673 34,150 34,200 0 591 1,867 2,538 0 1,444 2,991 3,663 34,200 34,250 0 583 1,856 2,528 0 1,436 2,981 3,652 34,250 34,300 0 575 1,846 2,517 0 1,428 2,970 3,642 34,300 34,350 0 567 1,835 2,506 0 1,420 2,960 3,631 34,350 34,400 0 559 1,824 2,496 0 1,412 2,949 3,621 34,400 34,450 0 551 1,814 2,485 0 1,404 2,939 3,610 34,450 34,500 0 543 1,803 2,475 0 1,396 2,928 3,599 34,500 34,550 0 535 1,793 2,464 0 1,388 2,917 3,589 34,550 34,600 0 527 1,782 2,454 0 1,380 2,907 3,578 34,600 34,650 0 519 1,772 2,443 0 1,372 2,896 3,568 34,650 34,700 0 511 1,761 2,433 0 1,364 2,886 3,557 34,700 34,750 0 503 1,751 2,422 0 1,356 2,875 3,547 34,750 34,800 0 495 1,740 2,412 0 1,348 2,865 3,536 34,800 34,850 0 487 1,730 2,401 0 1,340 2,854 3,526 34,850 34,900 0 479 1,719 2,391 0 1,332 2,844 3,515 34,900 34,950 0 471 1,709 2,380 0 1,324 2,833 3,505 34,950 35,000 0 463 1,698 2,370 0 1,316 2,823 3,494 35,000 35,050 0 455 1,688 2,359 0 1,308 2,812 3,484 35,050 35,100 0 447 1,677 2,349 0 1,300 2,802 3,473 35,100 35,150 0 439 1,666 2,338 0 1,292 2,791 3,463 35,150 35,200 0 431 1,656 2,327 0 1,284 2,781 3,452 35,200 35,250 0 423 1,645 2,317 0 1,276 2,770 3,442 35,250 35,300 0 415 1,635 2,306 0 1,268 2,760 3,431 35,300 35,350 0 407 1,624 2,296 0 1,260 2,749 3,420 35,350 35,400 0 399 1,614 2,285 0 1,252 2,738 3,410 35,400 35,450 0 391 1,603 2,275 0 1,244 2,728 3,399 35,450 35,500 0 383 1,593 2,264 0 1,236 2,717 3,389 35,500 35,550 0 375 1,582 2,254 0 1,228 2,707 3,378 35,550 35,600 0 367 1,572 2,243 0 1,220 2,696 3,368 35,600 35,650 0 359 1,561 2,233 0 1,212 2,686 3,357 35,650 35,700 0 351 1,551 2,222 0 1,204 2,675 3,347 35,700 35,750 0 343 1,540 2,212 0 1,196 2,665 3,336 35,750 35,800 0 335 1,530 2,201 0 1,188 2,654 3,326 35,800 35,850 0 327 1,519 2,191 0 1,180 2,644 3,315 35,850 35,900 0 319 1,509 2,180 0 1,172 2,633 3,305 35,900 35,950 0 311 1,498 2,170 0 1,164 2,623 3,294 35,950 36,000 0 303 1,487 2,159 0 1,156 2,612 3,284 36,000 36,050 0 295 1,477 2,148 0 1,148 2,602 3,273 36,050 36,100 0 287 1,466 2,138 0 1,140 2,591 3,263 36,100 36,150 0 279 1,456 2,127 0 1,132 2,580 3,252 36,150 36,200 0 271 1,445 2,117 0 1,124 2,570 3,241 36,200 36,250 0 263 1,435 2,106 0 1,116 2,559 3,231 36,250 36,300 0 255 1,424 2,096 0 1,108 2,549 3,220 36,300 36,350 0 247 1,414 2,085 0 1,100 2,538 3,210 36,350 36,400 0 239 1,403 2,075 0 1,092 2,528 3,199 36,400 36,450 0 231 1,393 2,064 0 1,084 2,517 3,189 36,450 36,500 0 223 1,382 2,054 0 1,076 2,507 3,178 36,500 36,550 0 215 1,372 2,043 0 1,068 2,496 3,168 36,550 36,600 0 207 1,361 2,033 0 1,060 2,486 3,157 36,600 36,650 0 199 1,351 2,022 0 1,052 2,475 3,147 36,650 36,700 0 191 1,340 2,012 0 1,044 2,465 3,136 36,700 36,750 0 183 1,330 2,001 0 1,036 2,454 3,126 36,750 36,800 0 175 1,319 1,991 0 1,028 2,444 3,115 36,800 36,850 0 167 1,308 1,980 0 1,020 2,433 3,105 36,850 36,900 0 159 1,298 1,969 0 1,012 2,423 3,094 36,900 36,950 0 151 1,287 1,959 0 1,004 2,412 3,084 36,950 37,000 0 143 1,277 1,948 0 996 2,401 3,073 37,000 37,050 0 135 1,266 1,938 0 988 2,391 3,062 37,050 37,100 0 127 1,256 1,927 0 980 2,380 3,052 37,100 37,150 0 119 1,245 1,917 0 972 2,370 3,041 37,150 37,200 0 111 1,235 1,906 0 964 2,359 3,031 37,200 37,250 0 103 1,224 1,896 0 956 2,349 3,020 37,250 37,300 0 95 1,214 1,885 0 948 2,338 3,010 37,300 37,350 0 87 1,203 1,875 0 940 2,328 2,999 37,350 37,400 0 79 1,193 1,864 0 933 2,317 2,989 37,400 37,450 0 71 1,182 1,854 0 925 2,307 2,978 37,450 37,500 0 63 1,172 1,843 0 917 2,296 2,968 37,500 37,550 0 55 1,161 1,833 0 909 2,286 2,957 37,550 37,600 0 47 1,151 1,822 0 901 2,275 2,947 37,600 37,650 0 39 1,140 1,811 0 893 2,265 2,936 37,650 37,700 0 31 1,129 1,801 0 885 2,254 2,926 37,700 37,750 0 23 1,119 1,790 0 877 2,244 2,915 37,750 37,800 0 15 1,108 1,780 0 869 2,233 2,905 37,800 37,850 0 7 1,098 1,769 0 861 2,222 2,894 37,850 37,900 0 * * If the amount you are looking up from the worksheet is at least $37,850 but less than $37,870, and you have one qualifying child, your credit is $2. E file 2009 taxes free  If the amount you are looking up from the worksheet is $37,870 or more, and you have one qualifying child, you cannot take the credit. E file 2009 taxes free 1,087 1,759 0 853 2,212 2,883 37,900 37,950 0 0 1,077 1,748 0 845 2,201 2,873 37,950 38,000 0 0 1,066 1,738 0 837 2,191 2,862 38,000 38,050 0 0 1,056 1,727 0 829 2,180 2,852 38,050 38,100 0 0 1,045 1,717 0 821 2,170 2,841 38,100 38,150 0 0 1,035 1,706 0 813 2,159 2,831 38,150 38,200 0 0 1,024 1,696 0 805 2,149 2,820 38,200 38,250 0 0 1,014 1,685 0 797 2,138 2,810 38,250 38,300 0 0 1,003 1,675 0 789 2,128 2,799 38,300 38,350 0 0 993 1,664 0 781 2,117 2,789 38,350 38,400 0 0 982 1,654 0 773 2,107 2,778 38,400 38,450 0 0 972 1,643 0 765 2,096 2,768 38,450 38,500 0 0 961 1,632 0 757 2,086 2,757 38,500 38,550 0 0 950 1,622 0 749 2,075 2,747 38,550 38,600 0 0 940 1,611 0 741 2,065 2,736 38,600 38,650 0 0 929 1,601 0 733 2,054 2,725 38,650 38,700 0 0 919 1,590 0 725 2,043 2,715 38,700 38,750 0 0 908 1,580 0 717 2,033 2,704 38,750 38,800 0 0 898 1,569 0 709 2,022 2,694 38,800 38,850 0 0 887 1,559 0 701 2,012 2,683 38,850 38,900 0 0 877 1,548 0 693 2,001 2,673 38,900 38,950 0 0 866 1,538 0 685 1,991 2,662 38,950 39,000 0 0 856 1,527 0 677 1,980 2,652 39,000 39,050 0 0 845 1,517 0 669 1,970 2,641 39,050 39,100 0 0 835 1,506 0 661 1,959 2,631 39,100 39,150 0 0 824 1,496 0 653 1,949 2,620 39,150 39,200 0 0 814 1,485 0 645 1,938 2,610 39,200 39,250 0 0 803 1,475 0 637 1,928 2,599 39,250 39,300 0 0 793 1,464 0 629 1,917 2,589 39,300 39,350 0 0 782 1,453 0 621 1,907 2,578 39,350 39,400 0 0 771 1,443 0 613 1,896 2,568 39,400 39,450 0 0 761 1,432 0 605 1,886 2,557 39,450 39,500 0 0 750 1,422 0 597 1,875 2,546 39,500 39,550 0 0 740 1,411 0 589 1,864 2,536 39,550 39,600 0 0 729 1,401 0 581 1,854 2,525 39,600 39,650 0 0 719 1,390 0 573 1,843 2,515 39,650 39,700 0 0 708 1,380 0 565 1,833 2,504 39,700 39,750 0 0 698 1,369 0 557 1,822 2,494 39,750 39,800 0 0 687 1,359 0 549 1,812 2,483 39,800 39,850 0 0 677 1,348 0 541 1,801 2,473 39,850 39,900 0 0 666 1,338 0 533 1,791 2,462 39,900 39,950 0 0 656 1,327 0 525 1,780 2,452 39,950 40,000 0 0 645 1,317 0 517 1,770 2,441 40,000 40,050 0 0 635 1,306 0 509 1,759 2,431 40,050 40,100 0 0 624 1,296 0 501 1,749 2,420 40,100 40,150 0 0 613 1,285 0 493 1,738 2,410 40,150 40,200 0 0 603 1,274 0 485 1,728 2,399 40,200 40,250 0 0 592 1,264 0 477 1,717 2,389 40,250 40,300 0 0 582 1,253 0 469 1,707 2,378 40,300 40,350 0 0 571 1,243 0 461 1,696 2,367 40,350 40,400 0 0 561 1,232 0 453 1,685 2,357 40,400 40,450 0 0 550 1,222 0 445 1,675 2,346 40,450 40,500 0 0 540 1,211 0 437 1,664 2,336 40,500 40,550 0 0 529 1,201 0 429 1,654 2,325 40,550 40,600 0 0 519 1,190 0 421 1,643 2,315 40,600 40,650 0 0 508 1,180 0 413 1,633 2,304 40,650 40,700 0 0 498 1,169 0 405 1,622 2,294 40,700 40,750 0 0 487 1,159 0 397 1,612 2,283 40,750 40,800 0 0 477 1,148 0 389 1,601 2,273 40,800 40,850 0 0 466 1,138 0 381 1,591 2,262 40,850 40,900 0 0 456 1,127 0 373 1,580 2,252 40,900 40,950 0 0 445 1,117 0 365 1,570 2,241 40,950 41,000 0 0 434 1,106 0 357 1,559 2,231 41,000 41,050 0 0 424 1,095 0 349 1,549 2,220 41,050 41,100 0 0 413 1,085 0 341 1,538 2,210 41,100 41,150 0 0 403 1,074 0 333 1,527 2,199 41,150 41,200 0 0 392 1,064 0 325 1,517 2,188 41,200 41,250 0 0 382 1,053 0 317 1,506 2,178 41,250 41,300 0 0 371 1,043 0 309 1,496 2,167 41,300 41,350 0 0 361 1,032 0 301 1,485 2,157 41,350 41,400 0 0 350 1,022 0 293 1,475 2,146 41,400 41,450 0 0 340 1,011 0 285 1,464 2,136 41,450 41,500 0 0 329 1,001 0 277 1,454 2,125 41,500 41,550 0 0 319 990 0 269 1,443 2,115 41,550 41,600 0 0 308 980 0 261 1,433 2,104 41,600 41,650 0 0 298 969 0 253 1,422 2,094 41,650 41,700 0 0 287 959 0 245 1,412 2,083 41,700 41,750 0 0 277 948 0 237 1,401 2,073 41,750 41,800 0 0 266 938 0 229 1,391 2,062 41,800 41,850 0 0 255 927 0 221 1,380 2,052 41,850 41,900 0 0 245 916 0 213 1,370 2,041 41,900 41,950 0 0 234 906 0 205 1,359 2,031 41,950 42,000 0 0 224 895 0 197 1,348 2,020 42,000 42,050 0 0 213 885 0 189 1,338 2,009 42,050 42,100 0 0 203 874 0 181 1,327 1,999 42,100 42,150 0 0 192 864 0 173 1,317 1,988 42,150 42,200 0 0 182 853 0 165 1,306 1,978 42,200 42,250 0 0 171 843 0 157 1,296 1,967 42,250 42,300 0 0 161 832 0 149 1,285 1,957 42,300 42,350 0 0 150 822 0 141 1,275 1,946 42,350 42,400 0 0 140 811 0 134 1,264 1,936 42,400 42,450 0 0 129 801 0 126 1,254 1,925 42,450 42,500 0 0 119 790 0 118 1,243 1,915 42,500 42,550 0 0 108 780 0 110 1,233 1,904 42,550 42,600 0 0 98 769 0 102 1,222 1,894 42,600 42,650 0 0 87 758 0 94 1,212 1,883 42,650 42,700 0 0 76 748 0 86 1,201 1,873 42,700 42,750 0 0 66 737 0 78 1,191 1,862 42,750 42,800 0 0 55 727 0 70 1,180 1,852 42,800 42,850 0 0 45 716 0 62 1,169 1,841 42,850 42,900 0 0 34 706 0 54 1,159 1,830 42,900 42,950 0 0 24 695 0 46 1,148 1,820 42,950 43,000 0 0 13 685 0 38 1,138 1,809 43,000 43,050 0 0 * * If the amount you are looking up from the worksheet is at least $43,000 but less than $43,038, and you have two qualifying children, your credit is $4. E file 2009 taxes free  If the amount you are looking up from the worksheet is $43,038 or more, and you have two qualifying children, you cannot take the credit. E file 2009 taxes free 674 0 30 1,127 1,799 43,050 43,100 0 0 0 664 0 22 1,117 1,788 43,100 43,150 0 0 0 653 0 14 1,106 1,778 43,150 43,200 0 0 0 643 0 6 1,096 1,767 43,200 43,250 0 0 0 632 0 ** ** If the amount you are looking up from the worksheet is at least $43,200 but less than $43,210, and you have one qualifying child, your credit is $1. E file 2009 taxes free  If the amount you are looking up from the worksheet is $43,210 or more, and you have one qualifying child, you cannot take the credit. E file 2009 taxes free 1,085 1,757 43,250 43,300 0 0 0 622 0 0 1,075 1,746 43,300 43,350 0 0 0 611 0 0 1,064 1,736 43,350 43,400 0 0 0 601 0 0 1,054 1,725 43,400 43,450 0 0 0 590 0 0 1,043 1,715 43,450 43,500 0 0 0 579 0 0 1,033 1,704 43,500 43,550 0 0 0 569 0 0 1,022 1,694 43,550 43,600 0 0 0 558 0 0 1,012 1,683 43,600 43,650 0 0 0 548 0 0 1,001 1,672 43,650 43,700 0 0 0 537 0 0 990 1,662 43,700 43,750 0 0 0 527 0 0 980 1,651 43,750 43,800 0 0 0 516 0 0 969 1,641 43,800 43,850 0 0 0 506 0 0 959 1,630 43,850 43,900 0 0 0 495 0 0 948 1,620 43,900 43,950 0 0 0 485 0 0 938 1,609 43,950 44,000 0 0 0 474 0 0 927 1,599 44,000 44,050 0 0 0 464 0 0 917 1,588 44,050 44,100 0 0 0 453 0 0 906 1,578 44,100 44,150 0 0 0 443 0 0 896 1,567 44,150 44,200 0 0 0 432 0 0 885 1,557 44,200 44,250 0 0 0 422 0 0 875 1,546 44,250 44,300 0 0 0 411 0 0 864 1,536 44,300 44,350 0 0 0 400 0 0 854 1,525 44,350 44,400 0 0 0 390 0 0 843 1,515 44,400 44,450 0 0 0 379 0 0 833 1,504 44,450 44,500 0 0 0 369 0 0 822 1,493 44,500 44,550 0 0 0 358 0 0 811 1,483 44,550 44,600 0 0 0 348 0 0 801 1,472 44,600 44,650 0 0 0 337 0 0 790 1,462 44,650 44,700 0 0 0 327 0 0 780 1,451 44,700 44,750 0 0 0 316 0 0 769 1,441 44,750 44,800 0 0 0 306 0 0 759 1,430 44,800 44,850 0 0 0 295 0 0 748 1,420 44,850 44,900 0 0 0 285 0 0 738 1,409 44,900 44,950 0 0 0 274 0 0 727 1,399 44,950 45,000 0 0 0 264 0 0 717 1,388 45,000 45,050 0 0 0 253 0 0 706 1,378 45,050 45,100 0 0 0 243 0 0 696 1,367 45,100 45,150 0 0 0 232 0 0 685 1,357 45,150 45,200 0 0 0 221 0 0 675 1,346 45,200 45,250 0 0 0 211 0 0 664 1,336 45,250 45,300 0 0 0 200 0 0 654 1,325 45,300 45,350 0 0 0 190 0 0 643 1,314 45,350 45,400 0 0 0 179 0 0 632 1,304 45,400 45,450 0 0 0 169 0 0 622 1,293 45,450 45,500 0 0 0 158 0 0 611 1,283 45,500 45,550 0 0 0 148 0 0 601 1,272 45,550 45,600 0 0 0 137 0 0 590 1,262 45,600 45,650 0 0 0 127 0 0 580 1,251 45,650 45,700 0 0 0 116 0 0 569 1,241 45,700 45,750 0 0 0 106 0 0 559 1,230 45,750 45,800 0 0 0 95 0 0 548 1,220 45,800 45,850 0 0 0 85 0 0 538 1,209 45,850 45,900 0 0 0 74 0 0 527 1,199 45,900 45,950 0 0 0 64 0 0 517 1,188 45,950 46,000 0 0 0 53 0 0 506 1,178 46,000 46,050 0 0 0 42 0 0 496 1,167 46,050 46,100 0 0 0 32 0 0 485 1,157 46,100 46,150 0 0 0 21 0 0 474 1,146 46,150 46,200 0 0 0 11 0 0 464 1,135 46,200 46,250 0 0 0 * * If the amount you are looking up from the worksheet is at least $46,200 but less than $46,227, and you have three qualifying children, your credit is $3. E file 2009 taxes free  If the amount you are looking up from the worksheet is $46,227 or more, and you have three qualifying children, you cannot take the credit. E file 2009 taxes free 0 0 453 1,125 46,250 46,300 0 0 0 0 0 0 443 1,114 46,300 46,350 0 0 0 0 0 0 432 1,104 46,350 46,400 0 0 0 0 0 0 422 1,093 46,400 46,450 0 0 0 0 0 0 411 1,083 46,450 46,500 0 0 0 0 0 0 401 1,072 46,500 46,550 0 0 0 0 0 0 390 1,062 46,550 46,600 0 0 0 0 0 0 380 1,051 46,600 46,650 0 0 0 0 0 0 369 1,041 46,650 46,700 0 0 0 0 0 0 359 1,030 46,700 46,750 0 0 0 0 0 0 348 1,020 46,750 46,800 0 0 0 0 0 0 338 1,009 46,800 46,850 0 0 0 0 0 0 327 999 46,850 46,900 0 0 0 0 0 0 317 988 46,900 46,950 0 0 0 0 0 0 306 978 46,950 47,000 0 0 0 0 0 0 295 967 47,000 47,050 0 0 0 0 0 0 285 956 47,050 47,100 0 0 0 0 0 0 274 946 47,100 47,150 0 0 0 0 0 0 264 935 47,150 47,200 0 0 0 0 0 0 253 925 47,200 47,250 0 0 0 0 0 0 243 914 47,250 47,300 0 0 0 0 0 0 232 904 47,300 47,350 0 0 0 0 0 0 222 893 47,350 47,400 0 0 0 0 0 0 211 883 47,400 47,450 0 0 0 0 0 0 201 872 47,450 47,500 0 0 0 0 0 0 190 862 47,500 47,550 0 0 0 0 0 0 180 851 47,550 47,600 0 0 0 0 0 0 169 841 47,600 47,650 0 0 0 0 0 0 159 830 47,650 47,700 0 0 0 0 0 0 148 820 47,700 47,750 0 0 0 0 0 0 138 809 47,750 47,800 0 0 0 0 0 0 127 799 47,800 47,850 0 0 0 0 0 0 116 788 47,850 47,900 0 0 0 0 0 0 106 777 47,900 47,950 0 0 0 0 0 0 95 767 47,950 48,000 0 0 0 0 0 0 85 756 48,000 48,050 0 0 0 0 0 0 74 746 48,050 48,100 0 0 0 0 0 0 64 735 48,100 48,150 0 0 0 0 0 0 53 725 48,150 48,200 0 0 0 0 0 0 43 714 48,200 48,250 0 0 0 0 0 0 32 704 48,250 48,300 0 0 0 0 0 0 22 693 48,300 48,350 0 0 0 0 0 0 11 683 48,350 48,400 0 0 0 0 0 0 ** ** If the amount you are looking up from the worksheet is at least $48,350 but less than $48,378, and you have two qualifying children, your credit is $3. E file 2009 taxes free  If the amount you are looking up from the worksheet is $48,378 or more, and you have two qualifying children, you cannot take the credit. E file 2009 taxes free 672 48,400 48,450 0 0 0 0 0 0 0 662 48,450 48,500 0 0 0 0 0 0 0 651 48,500 48,550 0 0 0 0 0 0 0 641 48,550 48,600 0 0 0 0 0 0 0 630 48,600 48,650 0 0 0 0 0 0 0 619 48,650 48,700 0 0 0 0 0 0 0 609 48,700 48,750 0 0 0 0 0 0 0 598 48,750 48,800 0 0 0 0 0 0 0 588 48,800 48,850 0 0 0 0 0 0 0 577 48,850 48,900 0 0 0 0 0 0 0 567 48,900 48,950 0 0 0 0 0 0 0 556 48,950 49,000 0 0 0 0 0 0 0 546 49,000 49,050 0 0 0 0 0 0 0 535 49,050 49,100 0 0 0 0 0 0 0 525 49,100 49,150 0 0 0 0 0 0 0 514 49,150 49,200 0 0 0 0 0 0 0 504 49,200 49,250 0 0 0 0 0 0 0 493 49,250 49,300 0 0 0 0 0 0 0 483 49,300 49,350 0 0 0 0 0 0 0 472 49,350 49,400 0 0 0 0 0 0 0 462 49,400 49,450 0 0 0 0 0 0 0 451 49,450 49,500 0 0 0 0 0 0 0 440 49,500 49,550 0 0 0 0 0 0 0 430 49,550 49,600 0 0 0 0 0 0 0 419 49,600 49,650 0 0 0 0 0 0 0 409 49,650 49,700 0 0 0 0 0 0 0 398 49,700 49,750 0 0 0 0 0 0 0 388 49,750 49,800 0 0 0 0 0 0 0 377 49,800 49,850 0 0 0 0 0 0 0 367 49,850 49,900 0 0 0 0 0 0 0 356 49,900 49,950 0 0 0 0 0 0 0 346 49,950 50,000 0 0 0 0 0 0 0 335 50,000 50,050 0 0 0 0 0 0 0 325 50,050 50,100 0 0 0 0 0 0 0 314 50,100 50,150 0 0 0 0 0 0 0 304 50,150 50,200 0 0 0 0 0 0 0 293 50,200 50,250 0 0 0 0 0 0 0 283 50,250 50,300 0 0 0 0 0 0 0 272 50,300 50,350 0 0 0 0 0 0 0 261 50,350 50,400 0 0 0 0 0 0 0 251 50,400 50,450 0 0 0 0 0 0 0 240 50,450 50,500 0 0 0 0 0 0 0 230 50,500 50,550 0 0 0 0 0 0 0 219 50,550 50,600 0 0 0 0 0 0 0 209 50,600 50,650 0 0 0 0 0 0 0 198 50,650 50,700 0 0 0 0 0 0 0 188 50,700 50,750 0 0 0 0 0 0 0 177 50,750 50,800 0 0 0 0 0 0 0 167 50,800 50,850 0 0 0 0 0 0 0 156 50,850 50,900 0 0 0 0 0 0 0 146 50,900 50,950 0 0 0 0 0 0 0 135 50,950 51,000 0 0 0 0 0 0 0 125 51,000 51,050 0 0 0 0 0 0 0 114 51,050 51,100 0 0 0 0 0 0 0 104 51,100 51,150 0 0 0 0 0 0 0 93 51,150 51,200 0 0 0 0 0 0 0 82 51,200 51,250 0 0 0 0 0 0 0 72 51,250 51,300 0 0 0 0 0 0 0 61 51,300 51,350 0 0 0 0 0 0 0 51 51,350 51,400 0 0 0 0 0 0 0 40 51,400 51,450 0 0 0 0 0 0 0 30 51,450 51,500 0 0 0 0 0 0 0 19 51,500 51,550 0 0 0 0 0 0 0 9 51,550 51,567 0 0 0 0 0 0 0 2                     How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. E file 2009 taxes free Free help with your tax return. E file 2009 taxes free   You can get free help preparing your return nationwide from IRS-certified volunteers. E file 2009 taxes free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. E file 2009 taxes free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. E file 2009 taxes free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. E file 2009 taxes free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. E file 2009 taxes free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. E file 2009 taxes free gov, download the IRS2Go app, or call 1-800-906-9887. E file 2009 taxes free   As part of the TCE program, AARP offers the Tax-Aide counseling program. E file 2009 taxes free To find the nearest AARP Tax-Aide site, visit AARP's website at www. E file 2009 taxes free aarp. E file 2009 taxes free org/money/taxaide or call 1-888-227-7669. E file 2009 taxes free For more information on these programs, go to IRS. E file 2009 taxes free gov and enter “VITA” in the search box. E file 2009 taxes free Internet. E file 2009 taxes free    IRS. E file 2009 taxes free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. E file 2009 taxes free Download the free IRS2Go app from the iTunes app store or from Google Play. E file 2009 taxes free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. E file 2009 taxes free Check the status of your 2013 refund with the Where's My Refund? application on IRS. E file 2009 taxes free gov or download the IRS2Go app and select the Refund Status option. E file 2009 taxes free The IRS issues more than 9 out of 10 refunds in less than 21 days. E file 2009 taxes free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. E file 2009 taxes free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. E file 2009 taxes free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. E file 2009 taxes free Use the Interactive Tax Assistant (ITA) to research your tax questions. E file 2009 taxes free No need to wait on the phone or stand in line. E file 2009 taxes free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. E file 2009 taxes free When you reach the response screen, you can print the entire interview and the final response for your records. E file 2009 taxes free New subject areas are added on a regular basis. E file 2009 taxes free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. E file 2009 taxes free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. E file 2009 taxes free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. E file 2009 taxes free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. E file 2009 taxes free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. E file 2009 taxes free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. E file 2009 taxes free You can also ask the IRS to mail a return or an account transcript to you. E file 2009 taxes free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. E file 2009 taxes free gov or by calling 1-800-908-9946. E file 2009 taxes free Tax return and tax account transcripts are generally available for the current year and the past three years. E file 2009 taxes free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. E file 2009 taxes free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. E file 2009 taxes free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. E file 2009 taxes free Check the status of your amended return using Where's My Amended Return? Go to IRS. E file 2009 taxes free gov and enter Where's My Amended Return? in the search box. E file 2009 taxes free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. E file 2009 taxes free It can take up to 3 weeks from the date you mailed it to show up in our system. E file 2009 taxes free Make a payment using one of several safe and convenient electronic payment options available on IRS. E file 2009 taxes free gov. E file 2009 taxes free Select the Payment tab on the front page of IRS. E file 2009 taxes free gov for more information. E file 2009 taxes free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. E file 2009 taxes free Figure your income tax withholding with the IRS Withholding Calculator on IRS. E file 2009 taxes free gov. E file 2009 taxes free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. E file 2009 taxes free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. E file 2009 taxes free gov. E file 2009 taxes free Request an Electronic Filing PIN by going to IRS. E file 2009 taxes free gov and entering Electronic Filing PIN in the search box. E file 2009 taxes free Download forms, instructions and publications, including accessible versions for people with disabilities. E file 2009 taxes free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. E file 2009 taxes free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. E file 2009 taxes free An employee can answer questions about your tax account or help you set up a payment plan. E file 2009 taxes free Before you visit, check the Office Locator on IRS. E file 2009 taxes free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. E file 2009 taxes free If you have a special need, such as a disability, you can request an appointment. E file 2009 taxes free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. E file 2009 taxes free Apply for an Employer Identification Number (EIN). E file 2009 taxes free Go to IRS. E file 2009 taxes free gov and enter Apply for an EIN in the search box. E file 2009 taxes free Read the Internal Revenue Code, regulations, or other official guidance. E file 2009 taxes free Read Internal Revenue Bulletins. E file 2009 taxes free Sign up to receive local and national tax news and more by email. E file 2009 taxes free Just click on “subscriptions” above the search box on IRS. E file 2009 taxes free gov and choose from a variety of options. E file 2009 taxes free    Phone. E file 2009 taxes free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. E file 2009 taxes free Download the free IRS2Go app from the iTunes app store or from Google Play. E file 2009 taxes free Call to locate the nearest volunteer hel