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File Amended Tax Return

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File Amended Tax Return

File amended tax return 3. File amended tax return   Filing Information for Individuals in Certain U. File amended tax return S. File amended tax return Possessions Table of Contents American SamoaWhere To Get Forms and Information Which Returns To File Special Rules for American Samoa Double Taxation The Commonwealth of Puerto RicoWhere To Get Forms and Information Which Returns To File Special Rules for Puerto Rico Double Taxation The Commonwealth of the Northern Mariana IslandsWhere To Get Forms and Information Which Return To File Special Rules for the CNMI Double Taxation GuamWhere To Get Forms and Information Which Return To File Special Rules for Guam Double Taxation The U. File amended tax return S. File amended tax return Virgin IslandsWhere To Get Forms and Information Which Return To File Special Rules for the USVI Double Taxation If you have income from American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, you may have to file a tax return with the tax department of that possession. File amended tax return Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. File amended tax return S. File amended tax return Internal Revenue Service. File amended tax return This chapter covers the general rules for filing returns in the five possessions. File amended tax return You must first determine if you are a bona fide resident of the relevant possession. File amended tax return See chapter 1 for a discussion of the requirements you must meet. File amended tax return You should ask for forms and advice about the filing of possession tax returns from that possession's tax department, not the Internal Revenue Service. File amended tax return Contact information is listed in this chapter under the heading for each possession. File amended tax return American Samoa American Samoa has its own separate and independent tax system. File amended tax return Although its tax laws are modeled on the U. File amended tax return S. File amended tax return Internal Revenue Code, there are certain differences. File amended tax return Where To Get Forms and Information Requests for advice about matters connected with Samoan taxation should be sent to: American Samoa Government Tax Office  Executive Office Building First Floor Pago Pago, AS 96799 The phone number is (684) 633-4181. File amended tax return The fax number is (684) 633-1513. File amended tax return You can get forms and publications at www. File amended tax return americansamoa. File amended tax return gov. File amended tax return The addresses and phone numbers listed above are subject to change. File amended tax return Which Returns To File Your residency status and your source of income with regard to American Samoa determine whether you file your return and pay your tax to American Samoa, to the United States, or to both. File amended tax return In addition to the information below that is categorized by residency status, the Special Rules for American Samoa section (later) contains important information for determining the correct forms to file. File amended tax return Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. File amended tax return S. File amended tax return tax on their American Samoa source income. File amended tax return U. File amended tax return S. File amended tax return citizen or resident alien. File amended tax return   If you are a U. File amended tax return S. File amended tax return citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. File amended tax return An American Samoa tax return reporting your gross income from worldwide sources. File amended tax return If you report non-American Samoa source income on your American Samoa tax return, you can claim a credit against your American Samoa tax liability for income taxes paid on that income to the United States, a foreign country, or another possession. File amended tax return A U. File amended tax return S. File amended tax return tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. File amended tax return However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. File amended tax return S. File amended tax return Government employees under Special Rules for American Samoa, later). File amended tax return To exclude American Samoa source income, attach a completed Form 4563 to your U. File amended tax return S. File amended tax return tax return (see Form 4563 for more information). File amended tax return If you are excluding American Samoa source income on your U. File amended tax return S. File amended tax return tax return, you will not be allowed any deductions from gross income or credits against tax that are directly or indirectly allocable to the exempt income. File amended tax return For more information, see Special Rules for Completing Your U. File amended tax return S. File amended tax return Tax Return in chapter 4. File amended tax return Nonresident alien. File amended tax return   If you are a bona fide resident of American Samoa during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. File amended tax return An American Samoa tax return reporting worldwide income. File amended tax return A U. File amended tax return S. File amended tax return tax return (Form 1040, U. File amended tax return S. File amended tax return Individual Income Tax Return) reporting income from worldwide sources, but excluding American Samoa source income other than amounts for services performed as an employee of the United States or any of its agencies. File amended tax return For more information, see U. File amended tax return S. File amended tax return Government employees under Special Rules for American Samoa, later. File amended tax return To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. File amended tax return S. File amended tax return tax return (see Form 4563 , below, for more information). File amended tax return For all other tax purposes, however, you will be treated as a nonresident alien individual. File amended tax return For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. File amended tax return There are also limitations on what deductions and credits are allowed. File amended tax return See Publication 519 for more information. File amended tax return Form 4563. File amended tax return   If you must file a U. File amended tax return S. File amended tax return income tax return and you qualify to exclude any of your income from American Samoa, claim the exclusion by completing Form 4563 and attaching it to your Form 1040. File amended tax return Form 4563 cannot be filed by itself. File amended tax return There is an example of a filled-in Form 4563 in chapter 5. File amended tax return   If you are a bona fide resident of American Samoa during the entire tax year and you are not including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments (including Form 4563) to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments (including Form 4563) to: Internal Revenue Service P. File amended tax return O. File amended tax return Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. File amended tax return Self-employment tax. File amended tax return   If you are not required to file a U. File amended tax return S. File amended tax return tax return but have income that is effectively connected with a trade or business in American Samoa, you must file Form 1040-SS with the United States. File amended tax return On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. File amended tax return Additional Medicare Tax. File amended tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax. File amended tax return Also, you may need to report Additional Medicare Tax withheld by your employer. File amended tax return For more information see Additional Medicare Tax under Special Rules for Completing Your U. File amended tax return S. File amended tax return Tax Return in chapter 4. File amended tax return Net Investment Income Tax. File amended tax return   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. File amended tax return 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. File amended tax return The NIIT will apply to a bona fide resident of American Samoa if a taxpayer has modified adjusted gross income from sources outside of American Samoa that exceeds a specified threshold amount, e. File amended tax return g. File amended tax return , $200,000 for single filers. File amended tax return The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File amended tax return See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. File amended tax return Estimated tax payments. File amended tax return   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES, Estimated Tax for Individuals. File amended tax return   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. File amended tax return O. File amended tax return Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. File amended tax return irs. File amended tax return gov/e-pay. File amended tax return   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. File amended tax return Not a Bona Fide Resident of American Samoa An individual who is not a bona fide resident of American Samoa for the tax year generally files both U. File amended tax return S. File amended tax return and American Samoa tax returns, and claims a foreign tax credit on the U. File amended tax return S. File amended tax return return for taxes paid to American Samoa. File amended tax return U. File amended tax return S. File amended tax return citizen or resident alien. File amended tax return   If you are a U. File amended tax return S. File amended tax return citizen or resident alien but not a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. File amended tax return An American Samoa tax return reporting only your income from sources within American Samoa. File amended tax return Wages for services performed in American Samoa, whether for a private employer, the U. File amended tax return S. File amended tax return Government, or otherwise, is income from sources within American Samoa. File amended tax return A U. File amended tax return S. File amended tax return tax return reporting your income from worldwide sources. File amended tax return You can take a credit against your U. File amended tax return S. File amended tax return tax liability if you paid income taxes to American Samoa (or other possession or foreign country) and reported income from those sources on your U. File amended tax return S. File amended tax return tax return. File amended tax return De minimis exception to determining source of income. File amended tax return   In certain situations you will not have income from a possession. File amended tax return See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File amended tax return Nonresident alien. File amended tax return   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of American Samoa for the entire tax year, you generally must file the following returns. File amended tax return An American Samoa tax return reporting only your income from sources within American Samoa. File amended tax return In this situation, wages for services performed in American Samoa, whether for a private employer, the U. File amended tax return S. File amended tax return Government, or otherwise, is income from sources within American Samoa. File amended tax return A U. File amended tax return S. File amended tax return tax return (Form 1040NR, U. File amended tax return S. File amended tax return Nonresident Alien Income Tax Return) reporting U. File amended tax return S. File amended tax return source income according to the rules for a nonresident alien. File amended tax return See the Instructions for Form 1040NR. File amended tax return   If you are not a bona fide resident of American Samoa during the entire tax year, and you are not including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments to: Internal Revenue Service P. File amended tax return O. File amended tax return Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. File amended tax return Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. File amended tax return U. File amended tax return S. File amended tax return Armed Forces. File amended tax return   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. File amended tax return Civilian spouse of active duty member of the U. File amended tax return S. File amended tax return Armed Forces. File amended tax return   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. File amended tax return S. File amended tax return Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. File amended tax return However, if your tax residence is one of the 50 states or the District of Columbia and your only income from American Samoa is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. File amended tax return S. File amended tax return tax return (Form 1040) and a state and/or local tax return, if required. File amended tax return If you have income from American Samoa other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), contact the local tax administration for guidance. File amended tax return U. File amended tax return S. File amended tax return Government employees. File amended tax return   If you are employed in American Samoa by the U. File amended tax return S. File amended tax return Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. File amended tax return Whether you are subject to tax by American Samoa on your non-American Samoa source income depends on your status in American Samoa as a bona fide resident. File amended tax return   Wages and salaries paid to employees of the U. File amended tax return S. File amended tax return Government and its agencies are also subject to U. File amended tax return S. File amended tax return federal income tax. File amended tax return These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. File amended tax return   For tax years ending after April 9, 2008, wages and salaries paid to bona fide residents by the Government of American Samoa can be excluded on the U. File amended tax return S. File amended tax return tax return. File amended tax return   If you report government wages on both your U. File amended tax return S. File amended tax return and American Samoa tax returns, you can take a credit on your U. File amended tax return S. File amended tax return tax return for income taxes paid or accrued to American Samoa. File amended tax return Figure the credit on Form 1116, and attach that form to your U. File amended tax return S. File amended tax return tax return, Form 1040. File amended tax return Show your wages paid for services performed in American Samoa on Form 1116, line 1a, enter “American Samoa” on line g, and check box b above Part I. File amended tax return Moving expense deduction. File amended tax return   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. File amended tax return Likewise, the expenses of a move back to the United States are generally attributable to U. File amended tax return S. File amended tax return earned income. File amended tax return   If your move was to American Samoa, report your deduction for moving expenses as follows. File amended tax return If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. File amended tax return If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. File amended tax return S. File amended tax return tax returns. File amended tax return Also, for purposes of a tax credit against your U. File amended tax return S. File amended tax return tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. File amended tax return   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. File amended tax return Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. File amended tax return See Double Taxation in chapter 4. File amended tax return The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. File amended tax return Although it is modeled after the U. File amended tax return S. File amended tax return system, there are differences in law and tax rates. File amended tax return Where To Get Forms and Information Requests for information about the filing of Puerto Rico tax returns should be addressed to: Departamento de Hacienda Negociado de Asistencia Contributiva  P. File amended tax return O. File amended tax return Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. File amended tax return    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. File amended tax return You can access the Hacienda website at www. File amended tax return hacienda. File amended tax return gobierno. File amended tax return pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. File amended tax return gobierno. File amended tax return pr. File amended tax return The addresses and phone numbers listed above are subject to change. File amended tax return Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. File amended tax return The income reported on each return depends on your residency status in Puerto Rico. File amended tax return To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. File amended tax return Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. File amended tax return U. File amended tax return S. File amended tax return citizen or resident alien. File amended tax return   If you are a U. File amended tax return S. File amended tax return citizen or resident alien and also a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. File amended tax return A Puerto Rico tax return reporting income from worldwide sources. File amended tax return If you report U. File amended tax return S. File amended tax return source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. File amended tax return A U. File amended tax return S. File amended tax return tax return reporting income from worldwide sources, but excluding Puerto Rico source income. File amended tax return However, see U. File amended tax return S. File amended tax return Government employees under Special Rules for Puerto Rico, later, for an exception. File amended tax return If you are excluding Puerto Rico income on your U. File amended tax return S. File amended tax return tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. File amended tax return For more information, see Special Rules for Completing Your U. File amended tax return S. File amended tax return Tax Return in chapter 4. File amended tax return If all of your income is from Puerto Rico sources, you are not required to file a U. File amended tax return S. File amended tax return tax return. File amended tax return However, if you have self-employment income, see Self-employment tax , later. File amended tax return U. File amended tax return S. File amended tax return citizen only. File amended tax return   If you are a U. File amended tax return S. File amended tax return citizen, you may also qualify under these rules if you have been a bona fide resident of Puerto Rico for at least 2 years before moving from Puerto Rico. File amended tax return In this case, you can exclude your income derived from sources within Puerto Rico (but not wages and salaries received as an employee of the U. File amended tax return S. File amended tax return Government or its agencies) that you earned before the date you changed your residence. File amended tax return For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. File amended tax return Nonresident alien. File amended tax return   If you are a bona fide resident of Puerto Rico during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. File amended tax return A Puerto Rico tax return reporting income from worldwide sources. File amended tax return If you report U. File amended tax return S. File amended tax return source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. File amended tax return A U. File amended tax return S. File amended tax return tax return (Form 1040) reporting income from worldwide sources, but excluding Puerto Rico source income (other than amounts for services performed as an employee of the United States or any of its agencies). File amended tax return For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. File amended tax return For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. File amended tax return There are also limitations on what deductions and credits are allowed. File amended tax return See Publication 519 for more information. File amended tax return Self-employment tax. File amended tax return   If you have no U. File amended tax return S. File amended tax return filing requirement but have income that is effectively connected with a trade or business in Puerto Rico, you must file Form 1040-SS or Form 1040-PR with the United States to report your self-employment income and, if necessary, pay self-employment tax. File amended tax return Additional Medicare Tax. File amended tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax. File amended tax return Also, you may need to report Additional Medicare Tax withheld by your employer. File amended tax return For more information see Additional Medicare Tax under Special Rules for Completing Your U. File amended tax return S. File amended tax return Tax Return in chapter 4. File amended tax return Net Investment Income Tax. File amended tax return   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. File amended tax return 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. File amended tax return The NIIT will apply to a bona fide resident of Puerto Rico if a taxpayer has modified adjusted gross income from sources outside of Puerto Rico that exceeds a specified threshold amount, e. File amended tax return g. File amended tax return , $200,000 for single filers. File amended tax return The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File amended tax return See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. File amended tax return Estimated tax payments. File amended tax return   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES (or Form 1040-ES(PR)). File amended tax return   To pay by check or money order, send your payment with the Form 1040-ES (or Form 1040-ES(PR)) payment voucher to: Internal Revenue Service P. File amended tax return O. File amended tax return Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. File amended tax return irs. File amended tax return gov/e-pay. File amended tax return   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. File amended tax return Not a Bona Fide Resident of Puerto Rico An individual who is not a bona fide resident of Puerto Rico for the tax year generally files tax returns with both Puerto Rico and the United States. File amended tax return U. File amended tax return S. File amended tax return citizen or resident alien. File amended tax return   If you are a U. File amended tax return S. File amended tax return citizen or resident alien but not a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. File amended tax return A Puerto Rico tax return reporting only your income from Puerto Rico sources. File amended tax return Wages for services performed in Puerto Rico, whether for a private employer, the U. File amended tax return S. File amended tax return Government, or otherwise, is income from Puerto Rico sources. File amended tax return A U. File amended tax return S. File amended tax return tax return reporting income from worldwide sources. File amended tax return Generally, you can claim a foreign tax credit for income taxes paid to Puerto Rico on the Puerto Rico income that is not exempt from U. File amended tax return S. File amended tax return taxes (see chapter 4 for more information). File amended tax return Nonresident alien. File amended tax return   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Puerto Rico for the entire tax year, you generally must file the following returns. File amended tax return A Puerto Rico tax return reporting only your income from Puerto Rico sources. File amended tax return Wages for services performed in Puerto Rico, whether for a private employer, the U. File amended tax return S. File amended tax return Government, or otherwise, is income from Puerto Rico sources. File amended tax return A U. File amended tax return S. File amended tax return tax return (Form 1040NR) according to the rules for a nonresident alien. File amended tax return See the Instructions for Form 1040NR. File amended tax return De minimis exception to determining source of income. File amended tax return   In certain situations you will not have income from a possession. File amended tax return See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File amended tax return Use the addresses listed below to file your U. File amended tax return S. File amended tax return and Puerto Rico income tax returns. File amended tax return If you are not including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments to: Internal Revenue Service P. File amended tax return O. File amended tax return Box 1303 Charlotte, NC 28201-1303 USA If you request a refund on your Puerto Rico return, send your Puerto Rico tax return and all attachments to: Departamento de Hacienda P. File amended tax return O. File amended tax return Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. File amended tax return O. File amended tax return Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. File amended tax return S. File amended tax return and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. File amended tax return U. File amended tax return S. File amended tax return Government employees. File amended tax return   Wages and cost-of-living allowances paid by the U. File amended tax return S. File amended tax return Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. File amended tax return However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. File amended tax return S. File amended tax return tax. File amended tax return In order to claim this exclusion, you must: Include with your Puerto Rico tax return evidence to show the amount received during the year, and Be in full compliance with your Puerto Rico tax responsibilities. File amended tax return   These wages are also subject to U. File amended tax return S. File amended tax return tax, but the cost-of-living allowances are excludable. File amended tax return A foreign tax credit is available in order to avoid double taxation. File amended tax return U. File amended tax return S. File amended tax return Armed Forces. File amended tax return   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. File amended tax return Civilian spouse of active duty member of the U. File amended tax return S. File amended tax return Armed Forces. File amended tax return   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. File amended tax return S. File amended tax return Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. File amended tax return However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Puerto Rico is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. File amended tax return S. File amended tax return tax return (Form 1040) and a state and/or local tax return, if required. File amended tax return If you have income from Puerto Rico other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1 ), contact the Hacienda for guidance. File amended tax return Income from sources outside Puerto Rico and the United States. File amended tax return   If you are a U. File amended tax return S. File amended tax return citizen and bona fide resident of Puerto Rico and you have income from sources outside both Puerto Rico and the United States, that income is treated as foreign source income under both tax systems. File amended tax return In addition to your Puerto Rico and U. File amended tax return S. File amended tax return tax returns, you may also have to file a return with the country or possession from which your outside income was derived. File amended tax return To avoid double taxation, a foreign tax credit is generally available for either the U. File amended tax return S. File amended tax return or Puerto Rico return. File amended tax return Example. File amended tax return Thomas Red is a bona fide resident of Puerto Rico and a U. File amended tax return S. File amended tax return citizen. File amended tax return He traveled to the Dominican Republic and worked in the construction industry for 1 month. File amended tax return His wages were $20,000. File amended tax return Because the wages were earned outside Puerto Rico and outside the United States, Thomas must file a tax return with Puerto Rico and the United States. File amended tax return He may also have to file a tax return with the Dominican Republic. File amended tax return Moving expense deduction. File amended tax return   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. File amended tax return Likewise, the expenses of a move back to the United States are generally attributable to U. File amended tax return S. File amended tax return earned income. File amended tax return   If your move was to Puerto Rico, report your deduction for moving expenses as follows. File amended tax return If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. File amended tax return If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. File amended tax return S. File amended tax return tax returns. File amended tax return Also, for purposes of a tax credit against your U. File amended tax return S. File amended tax return tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. File amended tax return   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File amended tax return Additional child tax credit. File amended tax return   If you are not required to file a U. File amended tax return S. File amended tax return income tax return, this credit is available only if you meet all three of the following conditions. File amended tax return You were a bona fide resident of Puerto Rico during the entire tax year. File amended tax return Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. File amended tax return You had three or more qualifying children. File amended tax return (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. File amended tax return ) If your income exceeds certain levels, you may be disqualified from receiving this credit. File amended tax return Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. File amended tax return Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. File amended tax return Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. File amended tax return See Double Taxation in chapter 4. File amended tax return The Commonwealth of the Northern Mariana Islands The Commonwealth of the Northern Mariana Islands (CNMI) has its own tax system based partly on the same tax laws and tax rates that apply to the United States and partly on local taxes imposed by the CNMI government. File amended tax return Where To Get Forms and Information Requests for advice about CNMI residency and tax matters should be addressed to: Commonwealth of the Northern Mariana Islands  Division of Revenue and Taxation P. File amended tax return O. File amended tax return Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. File amended tax return You can order forms and publications through the fax at (670) 664-1015. File amended tax return You can get forms and publications at www. File amended tax return cnmidof. File amended tax return net. File amended tax return The addresses and phone numbers listed above are subject to change. File amended tax return Which Return To File In general, all individuals with income from the CNMI will file only one return, either to the CNMI or to the United States. File amended tax return Your residency status with regard to the CNMI determines which return you will file. File amended tax return Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. File amended tax return Bona Fide Resident of the CNMI If you are a U. File amended tax return S. File amended tax return citizen, resident alien, or nonresident alien and a bona fide resident of the CNMI during the entire tax year, file your income tax return with the CNMI. File amended tax return Include income from worldwide sources on your CNMI return. File amended tax return In determining your total tax payments, include all income tax withheld by either the CNMI or the United States, any credit for an overpayment of income tax to either the CNMI or the United States, and any payments of estimated tax to either the CNMI or the United States. File amended tax return Pay any balance of tax due with your tax return. File amended tax return Generally, if you properly file your return with, and fully pay your income tax to, the CNMI, then you are not liable for filing an income tax return with, or for paying tax to, the United States for the tax year. File amended tax return However, if you were self-employed in 2013, see Self-employment tax , later. File amended tax return Example. File amended tax return David Gold was a bona fide resident of the CNMI for 2013. File amended tax return He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. File amended tax return S. File amended tax return corporations that carry on business mainly in the United States. File amended tax return He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. File amended tax return He reports his total income of $34,000 on the CNMI return. File amended tax return   If you are a bona fide resident of the CNMI for the entire tax year, send your return and all attachments to the Division of Revenue and Taxation at the address given earlier. File amended tax return U. File amended tax return S. File amended tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of the CNMI) If you have income from sources within the CNMI and are a U. File amended tax return S. File amended tax return citizen or resident alien, but you are not a bona fide resident of the CNMI during the entire tax year, file your income tax return with the United States. File amended tax return Include income from worldwide sources on your U. File amended tax return S. File amended tax return return. File amended tax return In determining your total tax payments, include all income tax withheld by either the United States or the CNMI, any credit for an overpayment of income tax to either the United States or the CNMI, and any payments of estimated tax to either the United States or the CNMI. File amended tax return Pay any balance of tax due with your tax return. File amended tax return Note. File amended tax return You may also need to complete Form 5074. File amended tax return You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. File amended tax return Form 5074. File amended tax return   If you file a U. File amended tax return S. File amended tax return income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within the CNMI. File amended tax return   The United States and the CNMI use this form to divide your income taxes. File amended tax return   There is an example of a filled-in Form 5074 in chapter 5. File amended tax return De minimis exception to determining source of income. File amended tax return   In certain situations you will not have income from a possession. File amended tax return See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File amended tax return Citizen or resident alien of the United States but not a bona fide resident of the CNMI. File amended tax return   If you are a citizen or resident alien of the United States but not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments to: Internal Revenue Service P. File amended tax return O. File amended tax return Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the CNMI for the entire tax year, you generally must file the following returns. File amended tax return A CNMI tax return reporting only your income from sources within the CNMI. File amended tax return In this situation, wages for services performed in the CNMI, whether for a private employer, the U. File amended tax return S. File amended tax return Government, or otherwise, is income from sources within the CNMI. File amended tax return A U. File amended tax return S. File amended tax return tax return (Form 1040NR) reporting U. File amended tax return S. File amended tax return source income according to the rules for a nonresident alien. File amended tax return See the instructions for Form 1040NR. File amended tax return If you are not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments to:  Internal Revenue Service P. File amended tax return O. File amended tax return Box 1303 Charlotte, NC 28201-1303 USA Send your CNMI tax return and all attachments to:  Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File amended tax return O. File amended tax return Box 5234 CHRB Saipan, MP 96950 Citizen of the CNMI If you are a citizen of the CNMI (meaning that you were born or naturalized in the CNMI) but not otherwise a U. File amended tax return S. File amended tax return citizen or a U. File amended tax return S. File amended tax return resident alien during the tax year, file your income tax return with the CNMI. File amended tax return Include income from worldwide sources on your CNMI return. File amended tax return Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. File amended tax return Pay any balance of tax due with your tax return. File amended tax return Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File amended tax return O. File amended tax return Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. File amended tax return Joint return. File amended tax return   If you file a joint return, file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. File amended tax return If the spouse with the greater AGI is a bona fide resident of the CNMI during the entire tax year, file the joint return with the CNMI. File amended tax return If the spouse with the greater AGI is a U. File amended tax return S. File amended tax return citizen or resident alien but not a bona fide resident of the CNMI during the entire tax year, file your joint return with the United States. File amended tax return For this purpose, income is determined without regard to community property laws. File amended tax return Example. File amended tax return Marsha Blue, a U. File amended tax return S. File amended tax return citizen, was a resident of the United States, and her spouse, a citizen of the CNMI, was a bona fide resident of the CNMI during the entire tax year. File amended tax return Marsha earned $65,000 as a computer programmer in the United States. File amended tax return Her spouse earned $20,000 as an artist in the CNMI. File amended tax return Marsha and her spouse will file a joint return. File amended tax return Because Marsha has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. File amended tax return U. File amended tax return S. File amended tax return Armed Forces. File amended tax return   If you are a member of the U. File amended tax return S. File amended tax return Armed Forces who qualified as a bona fide resident of the CNMI in a prior tax year, your absence from the CNMI solely in compliance with military orders will not change your bona fide residency. File amended tax return If you did not qualify as a bona fide resident of the CNMI in a prior tax year, your presence in the CNMI solely in compliance with military orders will not qualify you as a bona fide resident of the CNMI. File amended tax return Civilian spouse of active duty member of the U. File amended tax return S. File amended tax return Armed Forces. File amended tax return   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. File amended tax return S. File amended tax return Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. File amended tax return However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the CNMI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. File amended tax return S. File amended tax return tax return (Form 1040) and a state and/or local tax return, if required. File amended tax return If you have income from the CNMI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. File amended tax return S. File amended tax return tax return. File amended tax return Moving expense deduction. File amended tax return   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. File amended tax return Likewise, the expenses of a move back to the United States are generally attributable to U. File amended tax return S. File amended tax return earned income. File amended tax return   If your move was to the CNMI, report your deduction for moving expenses as follows. File amended tax return If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. File amended tax return If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. File amended tax return   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File amended tax return Foreign tax credit. File amended tax return   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. File amended tax return S. File amended tax return income tax return for tax paid to the CNMI. File amended tax return Self-employment tax. File amended tax return   If you have no U. File amended tax return S. File amended tax return filing requirement, but have income that is effectively connected with a trade or business in the CNMI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. File amended tax return Additional Medicare Tax. File amended tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax. File amended tax return Also, you may need to report Additional Medicare Tax withheld by your employer. File amended tax return For more information see Additional Medicare Tax under Special Rules for Completing Your U. File amended tax return S. File amended tax return Tax Return in chapter 4. File amended tax return Estimated tax payments. File amended tax return   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax to the IRS, get Form 1040-ES. File amended tax return Payment of estimated tax. File amended tax return   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. File amended tax return Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. File amended tax return However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. File amended tax return   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). File amended tax return For this purpose, income is determined without regard to community property laws. File amended tax return Early payment. File amended tax return   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. File amended tax return If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. File amended tax return   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. File amended tax return O. File amended tax return Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. File amended tax return irs. File amended tax return gov/e-pay. File amended tax return   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. File amended tax return Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. File amended tax return See Double Taxation in chapter 4. File amended tax return Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. File amended tax return Where To Get Forms and Information Requests for advice about Guam residency and tax matters should be addressed to: Department of Revenue and Taxation Government of Guam P. File amended tax return O. File amended tax return Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. File amended tax return You can order forms and publications through the fax at (671) 633-2643. File amended tax return You can get forms and publications at www. File amended tax return guamtax. File amended tax return com. File amended tax return The addresses and phone numbers listed above are subject to change. File amended tax return Which Return To File Bona fide residents of Guam are subject to special U. File amended tax return S. File amended tax return tax rules. File amended tax return In general, all individuals with income from Guam will file only one return—either to Guam or the United States. File amended tax return Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. File amended tax return This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. File amended tax return Include income from worldwide sources on your Guam return. File amended tax return In determining your total tax payments, include all income tax withheld by either Guam or the United States, any credit for an overpayment of income tax to either Guam or the United States, and any payments of estimated tax to either Guam or the United States. File amended tax return Pay any balance of tax due with your tax return. File amended tax return Generally, if you properly file your return with, and fully pay your income tax to, Guam, then you are not liable for filing an income tax return with, or for paying tax to, the United States. File amended tax return However, if you were self-employed in 2013, see Self-employment tax , later. File amended tax return Example. File amended tax return Gary Barker was a bona fide resident of Guam for 2013. File amended tax return He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. File amended tax return S. File amended tax return corporations that carry on business mainly in the United States. File amended tax return He must file a 2013 income tax return with the Government of Guam. File amended tax return He reports his total income of $27,000 on the Guam return. File amended tax return If you are a bona fide resident of Guam for the entire tax year, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. File amended tax return O. File amended tax return Box 23607 GMF, GU 96921 U. File amended tax return S. File amended tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. File amended tax return S. File amended tax return citizen or resident alien, but you are not a bona fide resident of Guam during the entire tax year, file your income tax return with the United States. File amended tax return Include income from worldwide sources on your U. File amended tax return S. File amended tax return return. File amended tax return In determining your total tax payments, include all income tax withheld by either the United States or Guam, any credit for an overpayment of income tax to either the United States or Guam, and any payments of estimated tax to either the United States or Guam. File amended tax return Pay any balance of tax due with your tax return. File amended tax return You may also need to complete Form 5074. File amended tax return You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. File amended tax return Form 5074. File amended tax return   If you file a U. File amended tax return S. File amended tax return income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within Guam. File amended tax return   The United States and Guam use this form to divide your income taxes. File amended tax return   See the Illustrated Example of Form 5074 in chapter 5. File amended tax return De minimis exception to determining source of income. File amended tax return   In certain situations you will not have income from a possession. File amended tax return See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File amended tax return   If you are a citizen or resident alien of the United States but not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. File amended tax return S. File amended tax return tax return and all attachments (including Form 5074) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. File amended tax return O. File amended tax return Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of Guam) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Guam for the entire tax year, you generally must file the following returns. File amended tax return A Guam tax return reporting only your income from sources within Guam. File amended tax return In this situation, wages for services performed in Guam, whether for a private employer, the U. File amended tax return S. File amended tax return Government, or otherwise, is income from sources within Guam. File amended tax return A U. File amended tax return S. File amended tax return tax return (Form 1040NR) reporting U. File amended tax return S. File amended tax return source income according to the rules for a nonresident alien. File amended tax return See the instructions for Form 1040NR. File amended tax return If you are not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. File amended tax return S. File amended tax return tax return and all attachments to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments to:  Internal Revenue Service P. File amended tax return O. File amended tax return Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. File amended tax return O. File amended tax return Box 23607 GMF, GU 96921 Citizen of Guam If you are a citizen of Guam (meaning that you were born or naturalized in Guam) but not otherwise a U. File amended tax return S. File amended tax return citizen or a U. File amended tax return S. File amended tax return resident alien during the tax year, file your income tax return with Guam. File amended tax return Include income from worldwide sources on your Guam return. File amended tax return Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. File amended tax return Pay any balance of tax due with your tax return. File amended tax return If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. File amended tax return O. File amended tax return Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. File amended tax return Joint return. File amended tax return   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. File amended tax return If the spouse with the greater AGI is a bona fide resident of Guam during the entire tax year, file the joint return with Guam. File amended tax return If the spouse with the greater AGI is a U. File amended tax return S. File amended tax return citizen or resident alien but not a bona fide resident of Guam during the entire tax year, file the joint return with the United States. File amended tax return For this purpose, income is determined without regard to community property laws. File amended tax return Example. File amended tax return Bill Whiting, a U. File amended tax return S. File amended tax return citizen, was a resident of the United States, and his spouse, a citizen of Guam, was a bona fide resident of Guam during the entire tax year. File amended tax return Bill earned $45,000 as an engineer in the United States. File amended tax return His spouse earned $15,000 as a teacher in Guam. File amended tax return Bill and his spouse will file a joint return. File amended tax return Because Bill has the greater AGI, he and his spouse must file their return with the United States and report the entire $60,000 on that return. File amended tax return U. File amended tax return S. File amended tax return Armed Forces. File amended tax return   If you are a member of the U. File amended tax return S. File amended tax return Armed Forces who qualified as a bona fide resident of Guam in a prior tax year, your absence from Guam solely in compliance with military orders will not change your bona fide residency. File amended tax return If you did not qualify as a bona fide resident of Guam in a prior tax year, your presence in Guam solely in compliance with military orders will not qualify you as a bona fide resident of Guam. File amended tax return Civilian spouse of active duty member of the U. File amended tax return S. File amended tax return Armed Forces. File amended tax return   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. File amended tax return S. File amended tax return Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. File amended tax return However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Guam is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. File amended tax return S. File amended tax return tax return (Form 1040) and a state and/or local tax return, if required. File amended tax return If you have income from Guam other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. File amended tax return S. File amended tax return tax return. File amended tax return Moving expense deduction. File amended tax return   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. File amended tax return Likewise, the expenses of a move back to the United States are generally attributable to U. File amended tax return S. File amended tax return earned income. File amended tax return   If your move was to Guam, report your deduction for moving expenses as follows. File amended tax return If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. File amended tax return If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. File amended tax return   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File amended tax return Foreign tax credit. File amended tax return   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. File amended tax return S. File amended tax return income tax return for tax paid to Guam. File amended tax return Self-employment tax. File amended tax return   If you have no U. File amended tax return S. File amended tax return filing requirement, but have income that is effectively connected with a trade or business in Guam, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. File amended tax return Additional Medicare Tax. File amended tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax. File amended tax return Also, you may need to report Additional Medicare Tax withheld by your employer. File amended tax return For more information see Additional Medicare Tax under Special Rules for Completing Your U. File amended tax return S. File amended tax return Tax Return in chapter 4. File amended tax return Estimated tax payments. File amended tax return   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. File amended tax return Payment of estimated tax. File amended tax return   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. File amended tax return Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. File amended tax return However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. File amended tax return   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). File amended tax return For this purpose, income is determined without regard to community property laws. File amended tax return Early payment. File amended tax return   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. File amended tax return If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. File amended tax return   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Department of Revenue and Taxation Government of Guam P. File amended tax return O. File amended tax return Box 23607 GMF, GU 96921   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. File amended tax return irs. File amended tax return gov/e-pay. File amended tax return   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. File amended tax return Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. File amended tax return See Double Taxation in chapter 4. File amended tax return The U. File amended tax return S. File amended tax return Virgin Islands The U. File amended tax return S. File amended tax return Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. File amended tax return An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. File amended tax return Where To Get Forms and Information For information about filing your U. File amended tax return S. File amended tax return Virgin Islands tax return or about Form 1040INFO, in St. File amended tax return Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. File amended tax return Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. File amended tax return You can order forms and publications through the fax at (340) 774-2672. File amended tax return For information about filing your U. File amended tax return S. File amended tax return Virgin Islands tax return or about Form 1040INFO, in St. File amended tax return Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. File amended tax return I. File amended tax return 00820–4421 You can order forms and publications by calling (340) 773-1040. File amended tax return You can order forms and publications through the fax at (340) 773-1006. File amended tax return You can access the USVI website at www. File amended tax return viirb. File amended tax return com. File amended tax return The addresses and phone numbers listed above are subject to change. File amended tax return Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. File amended tax return U. File amended tax return S. File amended tax return citizens or resident aliens (but not bona fide residents of the USVI) with USVI source income pay a portion of the tax to each jurisdiction. File amended tax return Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. File amended tax return S. File amended tax return citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. File amended tax return Include your worldwide income on your USVI return. File amended tax return In determining your total tax payments, take into account all income tax withheld by either the USVI or the United States, any credit for an overpayment of income tax to either the USVI or the United States, and any payments of estimated tax to either the USVI or the United States. File amended tax return Pay any balance of tax due with your tax return. File amended tax return Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. File amended tax return S. File amended tax return income tax. File amended tax return You generally do not have to file with the United States for any tax year in which you are a bona fide resident of the USVI during the entire tax year, provided you report and pay tax on your income from all sources to the USVI and identify the source(s) of the income on the return. File amended tax return However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. File amended tax return For more information, see Self-employment tax under Special Rules for the USVI, later. File amended tax return Form 1040INFO. File amended tax return   If you are a bona fide resident of the USVI and have non-USVI source income, you must also file Virgin Islands Form 1040INFO, Non-Virgin Islands Source Income of Virgin Islands Residents, with the Virgin Islands Bureau of Internal Revenue. File amended tax return Attach Form 1040INFO to your USVI tax return before filing. File amended tax return You can get Form 1040INFO by contacting the address or website given earlier. File amended tax return   If you are a bona fide resident of the USVI for the entire tax year, file your return and all attachments with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. File amended tax return Thomas, VI 00802 U. File amended tax return S. File amended tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. File amended tax return S. File amended tax return citizen or resident alien but not a bona fide resident of the USVI during the entire tax year, you must file your original Form 1040 with the United States and an identical copy of that return with the USVI if you have: Income from sources in the USVI, or Income effectively connected with the conduct of a trade or business in the USVI. File amended tax return File your original Form 1040 with the United States and file a signed copy of the U. File amended tax return S. File amended tax return return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. File amended tax return Use Form 8689 to figure the amount of tax you must pay to the USVI. File amended tax return Form 8689. File amended tax return   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. File amended tax return Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. File amended tax return S. File amended tax return return (after certain adjustments) × USVI AGI Worldwide AGI     Pay any tax due to the USVI when you file your return with the Virgin Islands Bureau of Internal Revenue. File amended tax return To receive credit on your U. File amended tax return S. File amended tax return return for taxes paid to the USVI, include the amounts from Form 8689, lines 40 and 45, in the total on Form 1040, line 72. File amended tax return On the dotted line next to line 72, enter “Form 8689” and show the amounts. File amended tax return   See the illustrated example in chapter 5. File amended tax return De minimis exception to determining source of income. File amended tax return   In certain situations you will not have income from a possession. File amended tax return See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File amended tax return   If you are not a bona fide resident of the USVI during the entire tax year, but you have USVI source income, and you are not including a check or a money order, file Form 1040 and all attachments (including Form 8689) with the:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. File amended tax return O. File amended tax return Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. File amended tax return S. File amended tax return Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. File amended tax return Thomas, VI 00802 Nonresident Alien (Other Than a Bona Fide Resident of the USVI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the USVI for the entire tax year, you generally must file the following returns. File amended tax return A USVI tax return reporting only your income from sources within the USVI. File amended tax return In this situation, wages for services performed in the USVI, whether for a private employer, the U. File amended tax return S. File amended tax return Government, or otherwise, is income from sources within the USVI. File amended tax return A U. File amended tax return S. File amended tax return tax return (Form 1040NR) reporting U. File amended tax return S. File amended tax return source income according to the rules for a nonresident alien. File amended tax return See the instructions for Form 1040NR. File amended tax return   If you are not a bona fide resident of the USVI during the entire tax year, and you are not including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments (including Form 8689) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. File amended tax return S. File amended tax return tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. File amended tax return O. File amended tax return Box 1303 Charlotte, NC 28201-1303  USA   Send your USVI tax return and all attachments to:  Bureau of Internal Revenue 6115 Estate Smith Bay St. File amended tax return Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. File amended tax return Joint return. File amended tax return   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. File amended tax return If the spouse with the greater AGI is a bona fide resident of the USVI during the entire tax year, file the joint return with the USVI. File amended tax return If the spouse with the greater AGI is a U. File amended tax return S. File amended tax return citizen or resident alien of the United States but not a bona fide resident of the USVI during the entire tax year, file the joint return with the United States. File amended tax return For this purpose, income is determined without regard to community property laws. File amended tax return Example. File amended tax return Marge Birch, a U. File amended tax return S. File amended tax return citizen, was a resident of the United States, and her spouse, a citizen of the USVI, was a bona fide resident of the USVI during the entire tax year. File amended tax return Marge earned $55,000 as an architect in the United States. File amended tax return Her spouse earned $30,000 as a librarian in the USVI. File amended tax return Marge and her spouse will file a joint return. File amended tax return Because Marge has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. File amended tax return U. File amended tax return S. File amended tax return Armed Forces. File amended tax return   If you are a member of the U. File amended tax return S. File amended tax return Armed Forces who qualified as a bona fide resident of the U. File amended tax return S. File amended tax return Virgin Islands in a prior tax year, your absence from the U. File amended tax return S. File amended tax return Virgin Islands solely in compliance with military orders will not change your bona fide residency. File amended tax return If you did not qualify as a bona fide resident of the U. File amended tax return S. File amended tax return Virgin Islands in a prior tax year, your presence in the U. File amended tax return S. File amended tax return Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. File amended tax return S. File amended tax return Virgin Islands. File amended tax return Civilian spouse of active duty member of the U. File amended tax return S. File amended tax return Armed Forces. File amended tax return   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. File amended tax return S. File amended tax return Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. File amended tax return However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the USVI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. File amended tax return S. File amended tax return tax return (Form 1040) and a state and/or local tax return, if required. File amended tax return If you have income from the USVI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 8689 with your U. File amended tax return S. File amended tax return tax return. File amended tax return In this case, follow the guidance under U. File amended tax return S. File amended tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. File amended tax return Moving expense deduction. File amended tax return   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. File amended tax return Likewise, the expenses of a move back to the United States are generally attributable to U. File amended tax return S. File amended tax return earned income. File amended tax return   If your move was to the USVI, report your deduction for moving expenses as follows. File amended tax return If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. File amended tax return If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 8689, line 20. File amended tax return   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File amended tax return Foreign tax credit. File amended tax return   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. File amended tax return S. File amended tax return income tax return for tax paid to the USVI. File amended tax return However, individuals other than bona fide residents of the USVI may claim a direct credit for such tax (see Form 8689 earlier in this section). File amended tax return Self-employment tax. File amended tax return   If you have no U. File amended tax return S. File amended tax return filing requirement, but have income that is effectively connected with a trade or business in the USVI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. File amended tax return Additional Medicare Tax. File amended tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax. File amended tax return Also, you may need to report Additional Medicare Tax withheld by your employer. File amended tax return For more information see Additional Medicare Tax under Special Rules for Completing Your U. File amended tax return S. File amended tax return Tax Return in chapter 4. File amended tax return Estimated tax payments. File amended tax return   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. File amended tax return   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay St. File amended tax return Thomas, VI 00802   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. File amended tax return irs. File amended tax return gov/e-pay. File amended tax return   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. File amended tax return Extension of time to file. File amended tax return   You can get an automatic 6-month extension of time to file your tax return. File amended tax return See Extension of Time To File in chapter 4. File amended tax return Bona fide residents of the USVI during the entire tax year must file a paper Form 4868 with the Virgin Islands Bureau of Internal Revenue. File amended tax return Nonresidents of the USVI should file separate extension requests with the IRS and the Virgin Islands Bureau of Internal Revenue and make any payments due to the respective jurisdictions. File amended tax return However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. File amended tax return Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. File amended tax return S. File amended tax return Virgin Islands. File amended tax return See Double Taxation in chapter 4. File amended tax return Prev  Up  Next   Home   More Online Publications
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The File Amended Tax Return

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