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Filing 1040ez Electronically

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Filing 1040ez Electronically

Filing 1040ez electronically Publication 547 - Main Content Table of Contents CasualtyFamily pet. Filing 1040ez electronically Progressive deterioration. Filing 1040ez electronically Special Procedure for Damage From Corrosive Drywall Theft Loss on Deposits Proof of Loss Figuring a LossGain from reimbursement. Filing 1040ez electronically Business or income-producing property. Filing 1040ez electronically Loss of inventory. Filing 1040ez electronically Leased property. Filing 1040ez electronically Exception for personal-use real property. Filing 1040ez electronically Decrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Deduction Limits2% Rule $100 Rule 10% Rule Figuring the Deduction Figuring a GainPostponement of Gain When To Report Gains and LossesLoss on deposits. Filing 1040ez electronically Lessee's loss. Filing 1040ez electronically Disaster Area LossesDisaster loss to inventory. Filing 1040ez electronically Main home in disaster area. Filing 1040ez electronically Unsafe home. Filing 1040ez electronically Time limit for making choice. Filing 1040ez electronically Revoking your choice. Filing 1040ez electronically Figuring the loss deduction. Filing 1040ez electronically How to report the loss on Form 1040X. Filing 1040ez electronically Records. Filing 1040ez electronically Need a copy of your tax return for the preceding year? Postponed Tax Deadlines Contacting the Federal Emergency Management Agency (FEMA) How To Report Gains and LossesProperty held 1 year or less. Filing 1040ez electronically Property held more than 1 year. Filing 1040ez electronically Depreciable property. Filing 1040ez electronically Adjustments to Basis If Deductions Are More Than Income How To Get Tax HelpLow Income Taxpayer Clinics Casualty A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. Filing 1040ez electronically A sudden event is one that is swift, not gradual or progressive. Filing 1040ez electronically An unexpected event is one that is ordinarily unanticipated and unintended. Filing 1040ez electronically An unusual event is one that is not a day-to-day occurrence and that is not typical of the activity in which you were engaged. Filing 1040ez electronically Generally, casualty losses are deductible during the taxable year that the loss occurred. Filing 1040ez electronically See Table 3, later. Filing 1040ez electronically Deductible losses. Filing 1040ez electronically   Deductible casualty losses can result from a number of different causes, including the following. Filing 1040ez electronically Car accidents (but see Nondeductible losses , next, for exceptions). Filing 1040ez electronically Earthquakes. Filing 1040ez electronically Fires (but see Nondeductible losses , next, for exceptions). Filing 1040ez electronically Floods. Filing 1040ez electronically Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under Disaster Area Losses , later. Filing 1040ez electronically Mine cave-ins. Filing 1040ez electronically Shipwrecks. Filing 1040ez electronically Sonic booms. Filing 1040ez electronically Storms, including hurricanes and tornadoes. Filing 1040ez electronically Terrorist attacks. Filing 1040ez electronically Vandalism. Filing 1040ez electronically Volcanic eruptions. Filing 1040ez electronically Nondeductible losses. Filing 1040ez electronically   A casualty loss is not deductible if the damage or destruction is caused by the following. Filing 1040ez electronically Accidentally breaking articles such as glassware or china under normal conditions. Filing 1040ez electronically A family pet (explained below). Filing 1040ez electronically A fire if you willfully set it, or pay someone else to set it. Filing 1040ez electronically A car accident if your willful negligence or willful act caused it. Filing 1040ez electronically The same is true if the willful act or willful negligence of someone acting for you caused the accident. Filing 1040ez electronically Progressive deterioration (explained below). Filing 1040ez electronically However, see Special Procedure for Damage From Corrosive Drywall , later. Filing 1040ez electronically Family pet. Filing 1040ez electronically   Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed earlier under Casualty are met. Filing 1040ez electronically Example. Filing 1040ez electronically Your antique oriental rug was damaged by your new puppy before it was housebroken. Filing 1040ez electronically Because the damage was not unexpected and unusual, the loss is not deductible as a casualty loss. Filing 1040ez electronically Progressive deterioration. Filing 1040ez electronically   Loss of property due to progressive deterioration is not deductible as a casualty loss. Filing 1040ez electronically This is because the damage results from a steadily operating cause or a normal process, rather than from a sudden event. Filing 1040ez electronically The following are examples of damage due to progressive deterioration. Filing 1040ez electronically The steady weakening of a building due to normal wind and weather conditions. Filing 1040ez electronically The deterioration and damage to a water heater that bursts. Filing 1040ez electronically However, the rust and water damage to rugs and drapes caused by the bursting of a water heater does qualify as a casualty. Filing 1040ez electronically Most losses of property caused by droughts. Filing 1040ez electronically To be deductible, a drought-related loss generally must be incurred in a trade or business or in a transaction entered into for profit. Filing 1040ez electronically Termite or moth damage. Filing 1040ez electronically The damage or destruction of trees, shrubs, or other plants by a fungus, disease, insects, worms, or similar pests. Filing 1040ez electronically However, a sudden destruction due to an unexpected or unusual infestation of beetles or other insects may result in a casualty loss. Filing 1040ez electronically Special Procedure for Damage From Corrosive Drywall Under a special procedure, you can deduct the amounts you paid to repair damage to your home and household appliances due to corrosive drywall. Filing 1040ez electronically Under this procedure, you treat the amounts paid for repairs as a casualty loss in the year of payment. Filing 1040ez electronically For example, amounts you paid for repairs in 2013 are deductible on your 2013 tax return and amounts you paid for repairs in 2012 are deductible on your 2012 tax return. Filing 1040ez electronically Note. Filing 1040ez electronically If you paid for any repairs before 2013 and you choose to follow this special procedure, you can amend your return for the earlier year by filing Form 1040X, Amended U. Filing 1040ez electronically S. Filing 1040ez electronically Individual Income Tax Return, and attaching a completed Form 4684 for the appropriate year. Filing 1040ez electronically Form 4684 for the appropriate year can be found at IRS. Filing 1040ez electronically gov. Filing 1040ez electronically Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. Filing 1040ez electronically Corrosive drywall. Filing 1040ez electronically   For purposes of this special procedure, “corrosive drywall” means drywall that is identified as problem drywall under the two-step identification method published by the Consumer Product Safety Commission (CPSC) and the Department of Housing and Urban Development (HUD) in their interim guidance dated January 28, 2010, as revised by the CPSC and HUD. Filing 1040ez electronically The revised identification guidance and remediation guidelines are available at www. Filing 1040ez electronically cpsc. Filing 1040ez electronically gov/Safety-Education/Safety-Education-Centers/Drywall. Filing 1040ez electronically Special instructions for completing Form 4684. Filing 1040ez electronically   If you choose to follow this special procedure, complete Form 4684, Section A, according to the instructions below. Filing 1040ez electronically The IRS will not challenge your treatment of damage resulting from corrosive drywall as a casualty loss if you determine and report the loss as explained below. Filing 1040ez electronically Top margin of Form 4684. Filing 1040ez electronically   Enter “Revenue Procedure 2010-36”. Filing 1040ez electronically Line 1. Filing 1040ez electronically   Enter the information required by the line 1 instructions. Filing 1040ez electronically Line 2. Filing 1040ez electronically   Skip this line. Filing 1040ez electronically Line 3. Filing 1040ez electronically   Enter the amount of insurance or other reimbursements you received (including through litigation). Filing 1040ez electronically If none, enter -0-. Filing 1040ez electronically Lines 4–7. Filing 1040ez electronically   Skip these lines. Filing 1040ez electronically Line 8. Filing 1040ez electronically   Enter the amount you paid to repair the damage to your home and household appliances due to corrosive drywall. Filing 1040ez electronically Enter only the amounts you paid to restore your home to the condition existing immediately before the damage. Filing 1040ez electronically Do not enter any amounts you paid for improvements or additions that increased the value of your home above its pre-loss value. Filing 1040ez electronically If you replaced a household appliance instead of repairing it, enter the lesser of: The current cost to replace the original appliance, or The basis of the original appliance (generally its cost). Filing 1040ez electronically Line 9. Filing 1040ez electronically   If line 8 is more than line 3, do one of the following. Filing 1040ez electronically If you have a pending claim for reimbursement (or you intend to pursue reimbursement), enter 75% of the difference between lines 3 and 8. Filing 1040ez electronically If item (1) does not apply to you, enter the full amount of the difference between lines 3 and 8. Filing 1040ez electronically If line 8 is less than or equal to line 3, you cannot claim a casualty loss deduction using this special procedure. Filing 1040ez electronically    If you have a pending claim for reimbursement (or you intend to pursue reimbursement), you may have income or an additional deduction in a later tax year depending on the actual amount of reimbursement received. Filing 1040ez electronically See Reimbursement Received After Deducting Loss, later. Filing 1040ez electronically Lines 10–18. Filing 1040ez electronically   Complete these lines according to the Instructions for Form 4684. Filing 1040ez electronically Choosing not to follow this special procedure. Filing 1040ez electronically   If you choose not to follow this special procedure, you are subject to all of the provisions that apply to the deductibility of casualty losses, and you must complete lines 1–9 according to the Instructions for Form 4684. Filing 1040ez electronically This means, for example, that you must establish that the damage, destruction, or loss of property resulted from an identifiable event as defined earlier under Casualty . Filing 1040ez electronically Furthermore, you must have proof that shows the following. Filing 1040ez electronically The loss is properly deductible in the tax year you claimed it and not in some other year. Filing 1040ez electronically See When To Report Gains and Losses , later. Filing 1040ez electronically The amount of the claimed loss. Filing 1040ez electronically See Proof of Loss , later. Filing 1040ez electronically No claim for reimbursement of any portion of the loss exists for which there is a reasonable prospect of recovery. Filing 1040ez electronically See When To Report Gains and Losses , later. Filing 1040ez electronically Theft A theft is the taking and removing of money or property with the intent to deprive the owner of it. Filing 1040ez electronically The taking of property must be illegal under the law of the state where it occurred and it must have been done with criminal intent. Filing 1040ez electronically You do not need to show a conviction for theft. Filing 1040ez electronically Theft includes the taking of money or property by the following means. Filing 1040ez electronically Blackmail. Filing 1040ez electronically Burglary. Filing 1040ez electronically Embezzlement. Filing 1040ez electronically Extortion. Filing 1040ez electronically Kidnapping for ransom. Filing 1040ez electronically Larceny. Filing 1040ez electronically Robbery. Filing 1040ez electronically The taking of money or property through fraud or misrepresentation is theft if it is illegal under state or local law. Filing 1040ez electronically Decline in market value of stock. Filing 1040ez electronically   You cannot deduct as a theft loss the decline in market value of stock acquired on the open market for investment if the decline is caused by disclosure of accounting fraud or other illegal misconduct by the officers or directors of the corporation that issued the stock. Filing 1040ez electronically However, you can deduct as a capital loss the loss you sustain when you sell or exchange the stock or the stock becomes completely worthless. Filing 1040ez electronically You report a capital loss on Schedule D (Form 1040). Filing 1040ez electronically For more information about stock sales, worthless stock, and capital losses, see chapter 4 of Publication 550. Filing 1040ez electronically Mislaid or lost property. Filing 1040ez electronically    The simple disappearance of money or property is not a theft. Filing 1040ez electronically However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Filing 1040ez electronically Sudden, unexpected, and unusual events were defined earlier under Casualty . Filing 1040ez electronically Example. Filing 1040ez electronically A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Filing 1040ez electronically The diamond falls from the ring and is never found. Filing 1040ez electronically The loss of the diamond is a casualty. Filing 1040ez electronically Losses from Ponzi-type investment schemes. Filing 1040ez electronically   The IRS has issued the following guidance to assist taxpayers who are victims of losses from Ponzi-type investment schemes: Revenue Ruling 2009-9, 2009-14 I. Filing 1040ez electronically R. Filing 1040ez electronically B. Filing 1040ez electronically 735 (available at www. Filing 1040ez electronically irs. Filing 1040ez electronically gov/irb/2009-14_IRB/ar07. Filing 1040ez electronically html). Filing 1040ez electronically Revenue Procedure 2009-20, 2009-14 I. Filing 1040ez electronically R. Filing 1040ez electronically B. Filing 1040ez electronically 749 (available at www. Filing 1040ez electronically irs. Filing 1040ez electronically gov/irb/2009-14_IRB/ar11. Filing 1040ez electronically html). Filing 1040ez electronically Revenue Procedure 2011-58, 2011-50 I. Filing 1040ez electronically R. Filing 1040ez electronically B. Filing 1040ez electronically 847 (available at www. Filing 1040ez electronically irs. Filing 1040ez electronically gov/irb/2011-50_IRB/ar11. Filing 1040ez electronically html). Filing 1040ez electronically If you qualify to use Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58, and you choose to follow the procedures in the guidance, first fill out Section C of Form 4684 to determine the amount to enter on Section B, line 28. Filing 1040ez electronically Skip lines 19 to 27, but you must fill out Section B, lines 29 to 39, as appropriate. Filing 1040ez electronically Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Filing 1040ez electronically You do not need to complete Appendix A. Filing 1040ez electronically For more information, see the above revenue ruling and revenue procedures, and the Instructions for Form 4684. Filing 1040ez electronically   If you choose not to use the procedures in Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58, you may claim your theft loss by filling out Section B, lines 19 to 39, as appropriate. Filing 1040ez electronically Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. Filing 1040ez electronically If you incurred this type of loss, you can choose one of the following ways to deduct the loss. Filing 1040ez electronically As a casualty loss. Filing 1040ez electronically As an ordinary loss. Filing 1040ez electronically As a nonbusiness bad debt. Filing 1040ez electronically Casualty loss or ordinary loss. Filing 1040ez electronically   You can choose to deduct a loss on deposits as a casualty loss or as an ordinary loss for any year in which you can reasonably estimate how much of your deposits you have lost in an insolvent or bankrupt financial institution. Filing 1040ez electronically The choice generally is made on the return you file for that year and applies to all your losses on deposits for the year in that particular financial institution. Filing 1040ez electronically If you treat the loss as a casualty or ordinary loss, you cannot treat the same amount of the loss as a nonbusiness bad debt when it actually becomes worthless. Filing 1040ez electronically However, you can take a nonbusiness bad debt deduction for any amount of loss that is more than the estimated amount you deducted as a casualty or ordinary loss. Filing 1040ez electronically Once you make the choice, you cannot change it without permission from the Internal Revenue Service. Filing 1040ez electronically   If you claim an ordinary loss, report it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Filing 1040ez electronically The maximum amount you can claim is $20,000 ($10,000 if you are married filing separately) reduced by any expected state insurance proceeds. Filing 1040ez electronically Your loss is subject to the 2%-of-adjusted-gross-income limit. Filing 1040ez electronically You cannot choose to claim an ordinary loss if any part of the deposit is federally insured. Filing 1040ez electronically Nonbusiness bad debt. Filing 1040ez electronically   If you do not choose to deduct the loss as a casualty loss or as an ordinary loss, you must wait until the year the actual loss is determined and deduct the loss as a nonbusiness bad debt in that year. Filing 1040ez electronically How to report. Filing 1040ez electronically   The kind of deduction you choose for your loss on deposits determines how you report your loss. Filing 1040ez electronically See Table 1. Filing 1040ez electronically More information. Filing 1040ez electronically   For more information, see Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions in the Instructions for Form 4684. Filing 1040ez electronically Deducted loss recovered. Filing 1040ez electronically   If you recover an amount you deducted as a loss in an earlier year, you may have to include the amount recovered in your income for the year of recovery. Filing 1040ez electronically If any part of the original deduction did not reduce your tax in the earlier year, you do not have to include that part of the recovery in your income. Filing 1040ez electronically For more information, see Recoveries in Publication 525. Filing 1040ez electronically Proof of Loss To deduct a casualty or theft loss, you must be able to show that there was a casualty or theft. Filing 1040ez electronically You also must be able to support the amount you take as a deduction. Filing 1040ez electronically Casualty loss proof. Filing 1040ez electronically   For a casualty loss, you should be able to show all of the following. Filing 1040ez electronically The type of casualty (car accident, fire, storm, etc. Filing 1040ez electronically ) and when it occurred. Filing 1040ez electronically That the loss was a direct result of the casualty. Filing 1040ez electronically That you were the owner of the property, or if you leased the property from someone else, that you were contractually liable to the owner for the damage. Filing 1040ez electronically Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Filing 1040ez electronically Theft loss proof. Filing 1040ez electronically   For a theft loss, you should be able to show all of the following. Filing 1040ez electronically When you discovered that your property was missing. Filing 1040ez electronically That your property was stolen. Filing 1040ez electronically That you were the owner of the property. Filing 1040ez electronically Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Filing 1040ez electronically    It is important that you have records that will prove your deduction. Filing 1040ez electronically If you do not have the actual records to support your deduction, you can use other satisfactory evidence to support it. Filing 1040ez electronically Figuring a Loss To determine your deduction for a casualty or theft loss, you must first figure your loss. Filing 1040ez electronically Table 1. Filing 1040ez electronically Reporting Loss on Deposits IF you choose to report the loss as a(n). Filing 1040ez electronically . Filing 1040ez electronically . Filing 1040ez electronically   THEN report it on. Filing 1040ez electronically . Filing 1040ez electronically . Filing 1040ez electronically casualty loss   Form 4684 and Schedule A  (Form 1040). Filing 1040ez electronically ordinary loss   Schedule A (Form 1040). Filing 1040ez electronically nonbusiness bad debt   Form 8949 and Schedule D (Form 1040). Filing 1040ez electronically Amount of loss. Filing 1040ez electronically   Figure the amount of your loss using the following steps. Filing 1040ez electronically Determine your adjusted basis in the property before the casualty or theft. Filing 1040ez electronically Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. Filing 1040ez electronically From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. Filing 1040ez electronically For personal-use property and property used in performing services as an employee, apply the deduction limits, discussed later, to determine the amount of your deductible loss. Filing 1040ez electronically Gain from reimbursement. Filing 1040ez electronically   If your reimbursement is more than your adjusted basis in the property, you have a gain. Filing 1040ez electronically This is true even if the decrease in the FMV of the property is smaller than your adjusted basis. Filing 1040ez electronically If you have a gain, you may have to pay tax on it, or you may be able to postpone reporting the gain. Filing 1040ez electronically See Figuring a Gain , later. Filing 1040ez electronically Business or income-producing property. Filing 1040ez electronically   If you have business or income-producing property, such as rental property, and it is stolen or completely destroyed, the decrease in FMV is not considered. Filing 1040ez electronically Your loss is figured as follows:   Your adjusted basis in the property     MINUS     Any salvage value     MINUS     Any insurance or other reimbursement you  receive or expect to receive   Loss of inventory. Filing 1040ez electronically   There are two ways you can deduct a casualty or theft loss of inventory, including items you hold for sale to customers. Filing 1040ez electronically   One way is to deduct the loss through the increase in the cost of goods sold by properly reporting your opening and closing inventories. Filing 1040ez electronically Do not claim this loss again as a casualty or theft loss. Filing 1040ez electronically If you take the loss through the increase in the cost of goods sold, include any insurance or other reimbursement you receive for the loss in gross income. Filing 1040ez electronically   The other way is to deduct the loss separately. Filing 1040ez electronically If you deduct it separately, eliminate the affected inventory items from the cost of goods sold by making a downward adjustment to opening inventory or purchases. Filing 1040ez electronically Reduce the loss by the reimbursement you received. Filing 1040ez electronically Do not include the reimbursement in gross income. Filing 1040ez electronically If you do not receive the reimbursement by the end of the year, you may not claim a loss to the extent you have a reasonable prospect of recovery. Filing 1040ez electronically Leased property. Filing 1040ez electronically   If you are liable for casualty damage to property you lease, your loss is the amount you must pay to repair the property minus any insurance or other reimbursement you receive or expect to receive. Filing 1040ez electronically Separate computations. Filing 1040ez electronically   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. Filing 1040ez electronically Then combine the losses to determine the total loss from that casualty or theft. Filing 1040ez electronically Exception for personal-use real property. Filing 1040ez electronically   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. Filing 1040ez electronically Figure the loss using the smaller of the following. Filing 1040ez electronically The decrease in FMV of the entire property. Filing 1040ez electronically The adjusted basis of the entire property. Filing 1040ez electronically   See Real property under Figuring the Deduction, later. Filing 1040ez electronically Decrease in Fair Market Value Fair market value (FMV) is the price for which you could sell your property to a willing buyer when neither of you has to sell or buy and both of you know all the relevant facts. Filing 1040ez electronically The decrease in FMV used to figure the amount of a casualty or theft loss is the difference between the property's fair market value immediately before and immediately after the casualty or theft. Filing 1040ez electronically FMV of stolen property. Filing 1040ez electronically   The FMV of property immediately after a theft is considered to be zero because you no longer have the property. Filing 1040ez electronically Example. Filing 1040ez electronically Several years ago, you purchased silver dollars at face value for $150. Filing 1040ez electronically This is your adjusted basis in the property. Filing 1040ez electronically Your silver dollars were stolen this year. Filing 1040ez electronically The FMV of the coins was $1,000 just before they were stolen, and insurance did not cover them. Filing 1040ez electronically Your theft loss is $150. Filing 1040ez electronically Recovered stolen property. Filing 1040ez electronically   Recovered stolen property is your property that was stolen and later returned to you. Filing 1040ez electronically If you recovered property after you had already taken a theft loss deduction, you must refigure your loss using the smaller of the property's adjusted basis (explained later) or the decrease in FMV from the time just before it was stolen until the time it was recovered. Filing 1040ez electronically Use this amount to refigure your total loss for the year in which the loss was deducted. Filing 1040ez electronically   If your refigured loss is less than the loss you deducted, you generally have to report the difference as income in the recovery year. Filing 1040ez electronically But report the difference only up to the amount of the loss that reduced your tax. Filing 1040ez electronically For more information on the amount to report, see Recoveries in Publication 525. Filing 1040ez electronically Figuring Decrease in FMV — Items To Consider To figure the decrease in FMV because of a casualty or theft, you generally need a competent appraisal. Filing 1040ez electronically However, other measures also can be used to establish certain decreases. Filing 1040ez electronically See Appraisal and Cost of cleaning up or making repairs , next. Filing 1040ez electronically Appraisal. Filing 1040ez electronically   An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and immediately afterwards should be made by a competent appraiser. Filing 1040ez electronically The appraiser must recognize the effects of any general market decline that may occur along with the casualty. Filing 1040ez electronically This information is needed to limit any deduction to the actual loss resulting from damage to the property. Filing 1040ez electronically   Several factors are important in evaluating the accuracy of an appraisal, including the following. Filing 1040ez electronically The appraiser's familiarity with your property before and after the casualty or theft. Filing 1040ez electronically The appraiser's knowledge of sales of comparable property in the area. Filing 1040ez electronically The appraiser's knowledge of conditions in the area of the casualty. Filing 1040ez electronically The appraiser's method of appraisal. Filing 1040ez electronically You may be able to use an appraisal that you used to get a federal loan (or a federal loan guarantee) as the result of a federally declared disaster to establish the amount of your disaster loss. Filing 1040ez electronically For more information on disasters, see Disaster Area Losses, later. Filing 1040ez electronically Cost of cleaning up or making repairs. Filing 1040ez electronically   The cost of repairing damaged property is not part of a casualty loss. Filing 1040ez electronically Neither is the cost of cleaning up after a casualty. Filing 1040ez electronically But you can use the cost of cleaning up or of making repairs after a casualty as a measure of the decrease in FMV if you meet all the following conditions. Filing 1040ez electronically The repairs are actually made. Filing 1040ez electronically The repairs are necessary to bring the property back to its condition before the casualty. Filing 1040ez electronically The amount spent for repairs is not excessive. Filing 1040ez electronically The repairs take care of the damage only. Filing 1040ez electronically The value of the property after the repairs is not, due to the repairs, more than the value of the property before the casualty. Filing 1040ez electronically Landscaping. Filing 1040ez electronically   The cost of restoring landscaping to its original condition after a casualty may indicate the decrease in FMV. Filing 1040ez electronically You may be able to measure your loss by what you spend on the following. Filing 1040ez electronically Removing destroyed or damaged trees and shrubs, minus any salvage you receive. Filing 1040ez electronically Pruning and other measures taken to preserve damaged trees and shrubs. Filing 1040ez electronically Replanting necessary to restore the property to its approximate value before the casualty. Filing 1040ez electronically Car value. Filing 1040ez electronically   Books issued by various automobile organizations that list your car may be useful in figuring the value of your car. Filing 1040ez electronically You can use the books' retail values and modify them by factors such as the mileage and condition of your car to figure its value. Filing 1040ez electronically The prices are not official, but they may be useful in determining value and suggesting relative prices for comparison with current sales and offerings in your area. Filing 1040ez electronically If your car is not listed in the books, determine its value from other sources. Filing 1040ez electronically A dealer's offer for your car as a trade-in on a new car is not usually a measure of its true value. Filing 1040ez electronically Figuring Decrease in FMV — Items Not To Consider You generally should not consider the following items when attempting to establish the decrease in FMV of your property. Filing 1040ez electronically Cost of protection. Filing 1040ez electronically   The cost of protecting your property against a casualty or theft is not part of a casualty or theft loss. Filing 1040ez electronically The amount you spend on insurance or to board up your house against a storm is not part of your loss. Filing 1040ez electronically If the property is business property, these expenses are deductible as business expenses. Filing 1040ez electronically   If you make permanent improvements to your property to protect it against a casualty or theft, add the cost of these improvements to your basis in the property. Filing 1040ez electronically An example would be the cost of a dike to prevent flooding. Filing 1040ez electronically Exception. Filing 1040ez electronically   You cannot increase your basis in the property by, or deduct as a business expense, any expenditures you made with respect to qualified disaster mitigation payments (discussed later under Disaster Area Losses ). Filing 1040ez electronically Related expenses. Filing 1040ez electronically   The incidental expenses due to a casualty or theft, such as expenses for the treatment of personal injuries, for temporary housing, or for a rental car, are not part of your casualty or theft loss. Filing 1040ez electronically However, they may be deductible as business expenses if the damaged or stolen property is business property. Filing 1040ez electronically Replacement cost. Filing 1040ez electronically   The cost of replacing stolen or destroyed property is not part of a casualty or theft loss. Filing 1040ez electronically Example. Filing 1040ez electronically You bought a new chair 4 years ago for $300. Filing 1040ez electronically In April, a fire destroyed the chair. Filing 1040ez electronically You estimate that it would cost $500 to replace it. Filing 1040ez electronically If you had sold the chair before the fire, you estimate that you could have received only $100 for it because it was 4 years old. Filing 1040ez electronically The chair was not insured. Filing 1040ez electronically Your loss is $100, the FMV of the chair before the fire. Filing 1040ez electronically It is not $500, the replacement cost. Filing 1040ez electronically Sentimental value. Filing 1040ez electronically   Do not consider sentimental value when determining your loss. Filing 1040ez electronically If a family portrait, heirloom, or keepsake is damaged, destroyed, or stolen, you must base your loss on its FMV, as limited by your adjusted basis in the property. Filing 1040ez electronically Decline in market value of property in or near casualty area. Filing 1040ez electronically   A decrease in the value of your property because it is in or near an area that suffered a casualty, or that might again suffer a casualty, is not to be taken into consideration. Filing 1040ez electronically You have a loss only for actual casualty damage to your property. Filing 1040ez electronically However, if your home is in a federally declared disaster area, see Disaster Area Losses , later. Filing 1040ez electronically Costs of photographs and appraisals. Filing 1040ez electronically   Photographs taken after a casualty will be helpful in establishing the condition and value of the property after it was damaged. Filing 1040ez electronically Photographs showing the condition of the property after it was repaired, restored, or replaced may also be helpful. Filing 1040ez electronically   Appraisals are used to figure the decrease in FMV because of a casualty or theft. Filing 1040ez electronically See Appraisal , earlier, under Figuring Decrease in FMV — Items To Consider, for information about appraisals. Filing 1040ez electronically   The costs of photographs and appraisals used as evidence of the value and condition of property damaged as a result of a casualty are not a part of the loss. Filing 1040ez electronically They are expenses in determining your tax liability. Filing 1040ez electronically You can claim these costs as a miscellaneous itemized deduction subject to the 2%-of-adjusted-gross-income limit on Schedule A (Form 1040). Filing 1040ez electronically Adjusted Basis The measure of your investment in the property you own is its basis. Filing 1040ez electronically For property you buy, your basis is usually its cost to you. Filing 1040ez electronically For property you acquire in some other way, such as inheriting it, receiving it as a gift, or getting it in a nontaxable exchange, you must figure your basis in another way, as explained in Publication 551. Filing 1040ez electronically If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Filing 1040ez electronically Adjustments to basis. Filing 1040ez electronically    While you own the property, various events may take place that change your basis. Filing 1040ez electronically Some events, such as additions or permanent improvements to the property, increase basis. Filing 1040ez electronically Others, such as earlier casualty losses and depreciation deductions, decrease basis. Filing 1040ez electronically When you add the increases to the basis and subtract the decreases from the basis, the result is your adjusted basis. Filing 1040ez electronically See Publication 551 for more information on figuring the basis of your property. Filing 1040ez electronically Insurance and Other Reimbursements If you receive an insurance or other type of reimbursement, you must subtract the reimbursement when you figure your loss. Filing 1040ez electronically You do not have a casualty or theft loss to the extent you are reimbursed. Filing 1040ez electronically If you expect to be reimbursed for part or all of your loss, you must subtract the expected reimbursement when you figure your loss. Filing 1040ez electronically You must reduce your loss even if you do not receive payment until a later tax year. Filing 1040ez electronically See Reimbursement Received After Deducting Loss , later. Filing 1040ez electronically Failure to file a claim for reimbursement. Filing 1040ez electronically   If your property is covered by insurance, you must file a timely insurance claim for reimbursement of your loss. Filing 1040ez electronically Otherwise, you cannot deduct this loss as a casualty or theft. Filing 1040ez electronically The portion of the loss usually not covered by insurance (for example, a deductible) is not subject to this rule. Filing 1040ez electronically Example. Filing 1040ez electronically You have a car insurance policy with a $1,000 deductible. Filing 1040ez electronically Because your insurance did not cover the first $1,000 of an auto collision, the $1,000 would be deductible (subject to the $100 and 10% rules, discussed later). Filing 1040ez electronically This is true, even if you do not file an insurance claim, because your insurance policy would never have reimbursed you for the deductible. Filing 1040ez electronically Types of Reimbursements The most common type of reimbursement is an insurance payment for your stolen or damaged property. Filing 1040ez electronically Other types of reimbursements are discussed next. Filing 1040ez electronically Also see the Instructions for Form 4684. Filing 1040ez electronically Employer's emergency disaster fund. Filing 1040ez electronically   If you receive money from your employer's emergency disaster fund and you must use that money to rehabilitate or replace property on which you are claiming a casualty loss deduction, you must take that money into consideration in computing the casualty loss deduction. Filing 1040ez electronically Take into consideration only the amount you used to replace your destroyed or damaged property. Filing 1040ez electronically Example. Filing 1040ez electronically Your home was extensively damaged by a tornado. Filing 1040ez electronically Your loss after reimbursement from your insurance company was $10,000. Filing 1040ez electronically Your employer set up a disaster relief fund for its employees. Filing 1040ez electronically Employees receiving money from the fund had to use it to rehabilitate or replace their damaged or destroyed property. Filing 1040ez electronically You received $4,000 from the fund and spent the entire amount on repairs to your home. Filing 1040ez electronically In figuring your casualty loss, you must reduce your unreimbursed loss ($10,000) by the $4,000 you received from your employer's fund. Filing 1040ez electronically Your casualty loss before applying the deduction limits (discussed later) is $6,000. Filing 1040ez electronically Cash gifts. Filing 1040ez electronically   If you receive excludable cash gifts as a disaster victim and there are no limits on how you can use the money, you do not reduce your casualty loss by these excludable cash gifts. Filing 1040ez electronically This applies even if you use the money to pay for repairs to property damaged in the disaster. Filing 1040ez electronically Example. Filing 1040ez electronically Your home was damaged by a hurricane. Filing 1040ez electronically Relatives and neighbors made cash gifts to you that were excludable from your income. Filing 1040ez electronically You used part of the cash gifts to pay for repairs to your home. Filing 1040ez electronically There were no limits or restrictions on how you could use the cash gifts. Filing 1040ez electronically It was an excludable gift, so the money you received and used to pay for repairs to your home does not reduce your casualty loss on the damaged home. Filing 1040ez electronically Insurance payments for living expenses. Filing 1040ez electronically   You do not reduce your casualty loss by insurance payments you receive to cover living expenses in either of the following situations. Filing 1040ez electronically You lose the use of your main home because of a casualty. Filing 1040ez electronically Government authorities do not allow you access to your main home because of a casualty or threat of one. Filing 1040ez electronically Inclusion in income. Filing 1040ez electronically   If these insurance payments are more than the temporary increase in your living expenses, you must include the excess in your income. Filing 1040ez electronically Report this amount on Form 1040, line 21. Filing 1040ez electronically However, if the casualty occurs in a federally declared disaster area, none of the insurance payments are taxable. Filing 1040ez electronically See Qualified disaster relief payments , later, under Disaster Area Losses. Filing 1040ez electronically   A temporary increase in your living expenses is the difference between the actual living expenses you and your family incurred during the period you could not use your home and your normal living expenses for that period. Filing 1040ez electronically Actual living expenses are the reasonable and necessary expenses incurred because of the loss of your main home. Filing 1040ez electronically Generally, these expenses include the amounts you pay for the following. Filing 1040ez electronically Renting suitable housing. Filing 1040ez electronically Transportation. Filing 1040ez electronically Food. Filing 1040ez electronically Utilities. Filing 1040ez electronically Miscellaneous services. Filing 1040ez electronically Normal living expenses consist of these same expenses that you would have incurred but did not because of the casualty or the threat of one. Filing 1040ez electronically Example. Filing 1040ez electronically As a result of a fire, you vacated your apartment for a month and moved to a motel. Filing 1040ez electronically You normally pay $525 a month for rent. Filing 1040ez electronically None was charged for the month the apartment was vacated. Filing 1040ez electronically Your motel rent for this month was $1,200. Filing 1040ez electronically You normally pay $200 a month for food. Filing 1040ez electronically Your food expenses for the month you lived in the motel were $400. Filing 1040ez electronically You received $1,100 from your insurance company to cover your living expenses. Filing 1040ez electronically You determine the payment you must include in income as follows. Filing 1040ez electronically 1. Filing 1040ez electronically Insurance payment for living expenses $1,100 2. Filing 1040ez electronically Actual expenses during the month you are unable to use your home because of the fire $1,600   3. Filing 1040ez electronically Normal living expenses 725   4. Filing 1040ez electronically Temporary increase in living expenses: Subtract line 3  from line 2 875 5. Filing 1040ez electronically Amount of payment includible in income: Subtract line 4 from line 1 $ 225 Tax year of inclusion. Filing 1040ez electronically   You include the taxable part of the insurance payment in income for the year you regain the use of your main home or, if later, for the year you receive the taxable part of the insurance payment. Filing 1040ez electronically Example. Filing 1040ez electronically Your main home was destroyed by a tornado in August 2011. Filing 1040ez electronically You regained use of your home in November 2012. Filing 1040ez electronically The insurance payments you received in 2011 and 2012 were $1,500 more than the temporary increase in your living expenses during those years. Filing 1040ez electronically You include this amount in income on your 2012 Form 1040. Filing 1040ez electronically If, in 2013, you receive further payments to cover the living expenses you had in 2011 and 2012, you must include those payments in income on your 2013 Form 1040. Filing 1040ez electronically Disaster relief. Filing 1040ez electronically   Food, medical supplies, and other forms of assistance you receive do not reduce your casualty loss, unless they are replacements for lost or destroyed property. Filing 1040ez electronically Table 2. Filing 1040ez electronically Deduction Limit Rules for Personal-Use and Employee Property       $100 Rule 10% Rule 2% Rule General Application You must reduce each casualty or theft loss by $100 when figuring your deduction. Filing 1040ez electronically Apply this rule to personal-use property after you have figured the amount of your loss. Filing 1040ez electronically You must reduce your total casualty or theft loss by 10% of your adjusted gross income. Filing 1040ez electronically Apply this rule to personal-use property after you reduce each loss by $100 (the $100 rule). Filing 1040ez electronically You must reduce your total casualty or theft loss by 2% of your adjusted gross income. Filing 1040ez electronically Apply this rule to property you used in performing services as an employee after you have figured the amount of your loss and added it to your job expenses and most other miscellaneous itemized deductions. Filing 1040ez electronically Single Event Apply this rule only once, even if many pieces of property are affected. Filing 1040ez electronically Apply this rule only once, even if many pieces of property are affected. Filing 1040ez electronically Apply this rule only once, even if many pieces of property are affected. Filing 1040ez electronically More Than One Event Apply to the loss from each event. Filing 1040ez electronically Apply to the total of all your losses from all events. Filing 1040ez electronically Apply to the total of all your losses from all events. Filing 1040ez electronically More Than One Person— With Loss From the   Same Event  (other than a married couple  filing jointly) Apply separately to each person. Filing 1040ez electronically Apply separately to each person. Filing 1040ez electronically Apply separately to each person. Filing 1040ez electronically Married Couple—  With Loss From the  Same Event Filing Joint Return Apply as if you were one person. Filing 1040ez electronically Apply as if you were one person. Filing 1040ez electronically Apply as if you were one person. Filing 1040ez electronically Filing Separate Return Apply separately to each spouse. Filing 1040ez electronically Apply separately to each spouse. Filing 1040ez electronically Apply separately to each spouse. Filing 1040ez electronically More Than One Owner (other than a married couple filing jointly) Apply separately to each owner of jointly owned property. Filing 1040ez electronically Apply separately to each owner of jointly owned property. Filing 1040ez electronically Apply separately to each owner of jointly owned property. Filing 1040ez electronically    Qualified disaster relief payments you receive for expenses you incurred as a result of a federally declared disaster, are not taxable income to you. Filing 1040ez electronically For more information, see Qualified disaster relief payments under Disaster Area Losses, later. Filing 1040ez electronically   Disaster unemployment assistance payments are unemployment benefits that are taxable. Filing 1040ez electronically   Generally, disaster relief grants received under the Robert T. Filing 1040ez electronically Stafford Disaster Relief and Emergency Assistance Act are not included in your income. Filing 1040ez electronically See Federal disaster relief grants , later, under Disaster Area Losses. Filing 1040ez electronically Loan proceeds. Filing 1040ez electronically   Do not reduce your casualty loss by loan proceeds you use to rehabilitate or replace property on which you are claiming a casualty loss deduction. Filing 1040ez electronically If you have a federal loan that is canceled (forgiven), see Federal loan canceled , later, under Disaster Area Losses. Filing 1040ez electronically Reimbursement Received After Deducting Loss If you figured your casualty or theft loss using the amount of your expected reimbursement, you may have to adjust your tax return for the tax year in which you get your actual reimbursement. Filing 1040ez electronically This section explains the adjustment you may have to make. Filing 1040ez electronically Actual reimbursement less than expected. Filing 1040ez electronically   If you later receive less reimbursement than you expected, include that difference as a loss with your other losses (if any) on your return for the year in which you can reasonably expect no more reimbursement. Filing 1040ez electronically Example. Filing 1040ez electronically Your personal car had a FMV of $2,000 when it was destroyed in a collision with another car in 2012. Filing 1040ez electronically The accident was due to the negligence of the other driver. Filing 1040ez electronically At the end of 2012, there was a reasonable prospect that the owner of the other car would reimburse you in full. Filing 1040ez electronically You did not have a deductible loss in 2012. Filing 1040ez electronically In January 2013, the court awards you a judgment of $2,000. Filing 1040ez electronically However, in July it becomes apparent that you will be unable to collect any amount from the other driver. Filing 1040ez electronically Since this is your only casualty or theft loss, you can deduct the loss in 2013 that is figured by applying the Deduction Limits (discussed later). Filing 1040ez electronically Actual reimbursement more than expected. Filing 1040ez electronically   If you later receive more reimbursement than you expected, after you have claimed a deduction for the loss, you may have to include the extra reimbursement in your income for the year you receive it. Filing 1040ez electronically However, if any part of the original deduction did not reduce your tax for the earlier year, do not include that part of the reimbursement in your income. Filing 1040ez electronically You do not refigure your tax for the year you claimed the deduction. Filing 1040ez electronically See Recoveries in Publication 525 to find out how much extra reimbursement to include in income. Filing 1040ez electronically Example. Filing 1040ez electronically In 2012, a hurricane destroyed your motorboat. Filing 1040ez electronically Your loss was $3,000, and you estimated that your insurance would cover $2,500 of it. Filing 1040ez electronically You did not itemize deductions on your 2012 return, so you could not deduct the loss. Filing 1040ez electronically When the insurance company reimburses you for the loss, you do not report any of the reimbursement as income. Filing 1040ez electronically This is true even if it is for the full $3,000 because you did not deduct the loss on your 2012 return. Filing 1040ez electronically The loss did not reduce your tax. Filing 1040ez electronically    If the total of all the reimbursements you receive is more than your adjusted basis in the destroyed or stolen property, you will have a gain on the casualty or theft. Filing 1040ez electronically If you have already taken a deduction for a loss and you receive the reimbursement in a later year, you may have to include the gain in your income for the later year. Filing 1040ez electronically Include the gain as ordinary income up to the amount of your deduction that reduced your tax for the earlier year. Filing 1040ez electronically You may be able to postpone reporting any remaining gain as explained under Postponement of Gain, later. Filing 1040ez electronically Actual reimbursement same as expected. Filing 1040ez electronically   If you receive exactly the reimbursement you expected to receive, you do not have to include any of the reimbursement in your income and you cannot deduct any additional loss. Filing 1040ez electronically Example. Filing 1040ez electronically In December 2013, you had a collision while driving your personal car. Filing 1040ez electronically Repairs to the car cost $950. Filing 1040ez electronically You had $100 deductible collision insurance. Filing 1040ez electronically Your insurance company agreed to reimburse you for the rest of the damage. Filing 1040ez electronically Because you expected a reimbursement from the insurance company, you did not have a casualty loss deduction in 2013. Filing 1040ez electronically Due to the $100 rule, you cannot deduct the $100 you paid as the deductible. Filing 1040ez electronically When you receive the $850 from the insurance company in 2014, do not report it as income. Filing 1040ez electronically Deduction Limits After you have figured your casualty or theft loss, you must figure how much of the loss you can deduct. Filing 1040ez electronically The deduction for casualty and theft losses of employee property and personal-use property is limited. Filing 1040ez electronically A loss on employee property is subject to the 2% rule, discussed next. Filing 1040ez electronically With certain exceptions, a loss on property you own for your personal use is subject to the $100 and 10% rules, discussed later. Filing 1040ez electronically The 2%, $100, and 10% rules are also summarized in Table 2 . Filing 1040ez electronically Losses on business property (other than employee property) and income-producing property are not subject to these rules. Filing 1040ez electronically However, if your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. Filing 1040ez electronically See the Instructions for Form 4684, Section B. Filing 1040ez electronically If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. Filing 1040ez electronically 2% Rule The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040) or Form 1040NR, Schedule A, must be reduced by 2% of your adjusted gross income. Filing 1040ez electronically Employee property is property used in performing services as an employee. Filing 1040ez electronically $100 Rule After you have figured your casualty or theft loss on personal-use property, as discussed earlier, you must reduce that loss by $100. Filing 1040ez electronically This reduction applies to each total casualty or theft loss. Filing 1040ez electronically It does not matter how many pieces of property are involved in an event. Filing 1040ez electronically Only a single $100 reduction applies. Filing 1040ez electronically Example. Filing 1040ez electronically You have $750 deductible collision insurance on your car. Filing 1040ez electronically The car is damaged in a collision. Filing 1040ez electronically The insurance company pays you for the damage minus the $750 deductible. Filing 1040ez electronically The amount of the casualty loss is based solely on the deductible. Filing 1040ez electronically The casualty loss is $650 ($750 − $100) because the first $100 of a casualty loss on personal-use property is not deductible. Filing 1040ez electronically Single event. Filing 1040ez electronically   Generally, events closely related in origin cause a single casualty. Filing 1040ez electronically It is a single casualty when the damage is from two or more closely related causes, such as wind and flood damage caused by the same storm. Filing 1040ez electronically A single casualty may also damage two or more pieces of property, such as a hailstorm that damages both your home and your car parked in your driveway. Filing 1040ez electronically Example 1. Filing 1040ez electronically A thunderstorm destroyed your pleasure boat. Filing 1040ez electronically You also lost some boating equipment in the storm. Filing 1040ez electronically Your loss was $5,000 on the boat and $1,200 on the equipment. Filing 1040ez electronically Your insurance company reimbursed you $4,500 for the damage to your boat. Filing 1040ez electronically You had no insurance coverage on the equipment. Filing 1040ez electronically Your casualty loss is from a single event and the $100 rule applies once. Filing 1040ez electronically Figure your loss before applying the 10% rule (discussed later) as follows. Filing 1040ez electronically     Boat Equipment 1. Filing 1040ez electronically Loss $5,000 $1,200 2. Filing 1040ez electronically Subtract insurance 4,500 -0- 3. Filing 1040ez electronically Loss after reimbursement $ 500 $1,200 4. Filing 1040ez electronically Total loss $1,700 5. Filing 1040ez electronically Subtract $100 100 6. Filing 1040ez electronically Loss before 10% rule $1,600 Example 2. Filing 1040ez electronically Thieves broke into your home in January and stole a ring and a fur coat. Filing 1040ez electronically You had a loss of $200 on the ring and $700 on the coat. Filing 1040ez electronically This is a single theft. Filing 1040ez electronically The $100 rule applies to the total $900 loss. Filing 1040ez electronically Example 3. Filing 1040ez electronically In September, hurricane winds blew the roof off your home. Filing 1040ez electronically Flood waters caused by the hurricane further damaged your home and destroyed your furniture and personal car. Filing 1040ez electronically This is considered a single casualty. Filing 1040ez electronically The $100 rule is applied to your total loss from the flood waters and the wind. Filing 1040ez electronically More than one loss. Filing 1040ez electronically   If you have more than one casualty or theft loss during your tax year, you must reduce each loss by $100. Filing 1040ez electronically Example. Filing 1040ez electronically Your family car was damaged in an accident in January. Filing 1040ez electronically Your loss after the insurance reimbursement was $75. Filing 1040ez electronically In February, your car was damaged in another accident. Filing 1040ez electronically This time your loss after the insurance reimbursement was $90. Filing 1040ez electronically Apply the $100 rule to each separate casualty loss. Filing 1040ez electronically Since neither accident resulted in a loss of over $100, you are not entitled to any deduction for these accidents. Filing 1040ez electronically More than one person. Filing 1040ez electronically   If two or more individuals (other than a husband and wife filing a joint return) have losses from the same casualty or theft, the $100 rule applies separately to each individual. Filing 1040ez electronically Example. Filing 1040ez electronically A fire damaged your house and also damaged the personal property of your house guest. Filing 1040ez electronically You must reduce your loss by $100. Filing 1040ez electronically Your house guest must reduce his or her loss by $100. Filing 1040ez electronically Married taxpayers. Filing 1040ez electronically   If you and your spouse file a joint return, you are treated as one individual in applying the $100 rule. Filing 1040ez electronically It does not matter whether you own the property jointly or separately. Filing 1040ez electronically   If you and your spouse have a casualty or theft loss and you file separate returns, each of you must reduce your loss by $100. Filing 1040ez electronically This is true even if you own the property jointly. Filing 1040ez electronically If one spouse owns the property, only that spouse can figure a loss deduction on a separate return. Filing 1040ez electronically   If the casualty or theft loss is on property you own as tenants by the entirety, each of you can figure your deduction on only one-half of the loss on separate returns. Filing 1040ez electronically Neither of you can figure your deduction on the entire loss on a separate return. Filing 1040ez electronically Each of you must reduce the loss by $100. Filing 1040ez electronically More than one owner. Filing 1040ez electronically   If two or more individuals (other than a husband and wife filing a joint return) have a loss on property jointly owned, the $100 rule applies separately to each. Filing 1040ez electronically For example, if two sisters live together in a home they own jointly and they have a casualty loss on the home, the $100 rule applies separately to each sister. Filing 1040ez electronically 10% Rule You must reduce the total of all your casualty or theft losses on personal-use property by 10% of your adjusted gross income. Filing 1040ez electronically Apply this rule after you reduce each loss by $100. Filing 1040ez electronically For more information, see the Form 4684 instructions. Filing 1040ez electronically If you have both gains and losses from casualties or thefts, see Gains and losses , later in this discussion. Filing 1040ez electronically Example. Filing 1040ez electronically In June, you discovered that your house had been burglarized. Filing 1040ez electronically Your loss after insurance reimbursement was $2,000. Filing 1040ez electronically Your adjusted gross income for the year you discovered the theft is $29,500. Filing 1040ez electronically Figure your theft loss as follows. Filing 1040ez electronically 1. Filing 1040ez electronically Loss after insurance $2,000 2. Filing 1040ez electronically Subtract $100 100 3. Filing 1040ez electronically Loss after $100 rule $1,900 4. Filing 1040ez electronically Subtract 10% of $29,500 AGI $2,950 5. Filing 1040ez electronically Theft loss deduction $-0- You do not have a theft loss deduction because your loss ($1,900) is less than 10% of your adjusted gross income ($2,950). Filing 1040ez electronically More than one loss. Filing 1040ez electronically   If you have more than one casualty or theft loss during your tax year, reduce each loss by any reimbursement and by $100. Filing 1040ez electronically Then you must reduce the total of all your losses by 10% of your adjusted gross income. Filing 1040ez electronically Example. Filing 1040ez electronically In March, you had a car accident that totally destroyed your car. Filing 1040ez electronically You did not have collision insurance on your car, so you did not receive any insurance reimbursement. Filing 1040ez electronically Your loss on the car was $1,800. Filing 1040ez electronically In November, a fire damaged your basement and totally destroyed the furniture, washer, dryer, and other items you had stored there. Filing 1040ez electronically Your loss on the basement items after reimbursement was $2,100. Filing 1040ez electronically Your adjusted gross income for the year that the accident and fire occurred is $25,000. Filing 1040ez electronically You figure your casualty loss deduction as follows. Filing 1040ez electronically     Car Basement 1. Filing 1040ez electronically Loss $1,800 $2,100 2. Filing 1040ez electronically Subtract $100 per incident 100 100 3. Filing 1040ez electronically Loss after $100 rule $1,700 $2,000 4. Filing 1040ez electronically Total loss $3,700 5. Filing 1040ez electronically Subtract 10% of $25,000 AGI 2,500 6. Filing 1040ez electronically Casualty loss deduction $1,200 Married taxpayers. Filing 1040ez electronically   If you and your spouse file a joint return, you are treated as one individual in applying the 10% rule. Filing 1040ez electronically It does not matter if you own the property jointly or separately. Filing 1040ez electronically   If you file separate returns, the 10% rule applies to each return on which a loss is claimed. Filing 1040ez electronically More than one owner. Filing 1040ez electronically   If two or more individuals (other than husband and wife filing a joint return) have a loss on property that is owned jointly, the 10% rule applies separately to each. Filing 1040ez electronically Gains and losses. Filing 1040ez electronically   If you have casualty or theft gains as well as losses to personal-use property, you must compare your total gains to your total losses. Filing 1040ez electronically Do this after you have reduced each loss by any reimbursements and by $100 but before you have reduced the losses by 10% of your adjusted gross income. Filing 1040ez electronically Casualty or theft gains do not include gains you choose to postpone. Filing 1040ez electronically See Postponement of Gain, later. Filing 1040ez electronically Losses more than gains. Filing 1040ez electronically   If your losses are more than your recognized gains, subtract your gains from your losses and reduce the result by 10% of your adjusted gross income. Filing 1040ez electronically The rest, if any, is your deductible loss from personal-use property. Filing 1040ez electronically Example. Filing 1040ez electronically Your theft loss after reducing it by reimbursements and by $100 is $2,700. Filing 1040ez electronically Your casualty gain is $700. Filing 1040ez electronically Your loss is more than your gain, so you must reduce your $2,000 net loss ($2,700 − $700) by 10% of your adjusted gross income. Filing 1040ez electronically Gains more than losses. Filing 1040ez electronically   If your recognized gains are more than your losses, subtract your losses from your gains. Filing 1040ez electronically The difference is treated as a capital gain and must be reported on Schedule D (Form 1040). Filing 1040ez electronically The 10% rule does not apply to your gains. Filing 1040ez electronically Example. Filing 1040ez electronically Your theft loss is $600 after reducing it by reimbursements and by $100. Filing 1040ez electronically Your casualty gain is $1,600. Filing 1040ez electronically Because your gain is more than your loss, you must report the $1,000 net gain ($1,600 − $600) on Schedule D (Form 1040). Filing 1040ez electronically More information. Filing 1040ez electronically   For information on how to figure recognized gains, see Figuring a Gain , later. Filing 1040ez electronically Figuring the Deduction Generally, you must figure your loss separately for each item stolen, damaged, or destroyed. Filing 1040ez electronically However, a special rule applies to real property you own for personal use. Filing 1040ez electronically Real property. Filing 1040ez electronically   In figuring a loss to real estate you own for personal use, all improvements (such as buildings and ornamental trees and the land containing the improvements) are considered together. Filing 1040ez electronically Example 1. Filing 1040ez electronically In June, a fire destroyed your lakeside cottage, which cost $144,800 (including $14,500 for the land) several years ago. Filing 1040ez electronically (Your land was not damaged. Filing 1040ez electronically ) This was your only casualty or theft loss for the year. Filing 1040ez electronically The FMV of the property immediately before the fire was $180,000 ($145,000 for the cottage and $35,000 for the land). Filing 1040ez electronically The FMV immediately after the fire was $35,000 (value of the land). Filing 1040ez electronically You collected $130,000 from the insurance company. Filing 1040ez electronically Your adjusted gross income for the year the fire occurred is $80,000. Filing 1040ez electronically Your deduction for the casualty loss is $6,700, figured in the following manner. Filing 1040ez electronically 1. Filing 1040ez electronically Adjusted basis of the entire property (cost in this example) $144,800 2. Filing 1040ez electronically FMV of entire property  before fire $180,000 3. Filing 1040ez electronically FMV of entire property after fire 35,000 4. Filing 1040ez electronically Decrease in FMV of entire property (line 2 − line 3) $145,000 5. Filing 1040ez electronically Loss (smaller of line 1 or line 4) $144,800 6. Filing 1040ez electronically Subtract insurance 130,000 7. Filing 1040ez electronically Loss after reimbursement $14,800 8. Filing 1040ez electronically Subtract $100 100 9. Filing 1040ez electronically Loss after $100 rule $14,700 10. Filing 1040ez electronically Subtract 10% of $80,000 AGI 8,000 11. Filing 1040ez electronically Casualty loss deduction $ 6,700 Example 2. Filing 1040ez electronically You bought your home a few years ago. Filing 1040ez electronically You paid $150,000 ($10,000 for the land and $140,000 for the house). Filing 1040ez electronically You also spent an additional $2,000 for landscaping. Filing 1040ez electronically This year a fire destroyed your home. Filing 1040ez electronically The fire also damaged the shrubbery and trees in your yard. Filing 1040ez electronically The fire was your only casualty or theft loss this year. Filing 1040ez electronically Competent appraisers valued the property as a whole at $175,000 before the fire, but only $50,000 after the fire. Filing 1040ez electronically Shortly after the fire, the insurance company paid you $95,000 for the loss. Filing 1040ez electronically Your adjusted gross income for this year is $70,000. Filing 1040ez electronically You figure your casualty loss deduction as follows. Filing 1040ez electronically 1. Filing 1040ez electronically Adjusted basis of the entire property (cost of land, building, and landscaping) $152,000 2. Filing 1040ez electronically FMV of entire property  before fire $175,000 3. Filing 1040ez electronically FMV of entire property after fire 50,000 4. Filing 1040ez electronically Decrease in FMV of entire property (line 2 − line 3) $125,000 5. Filing 1040ez electronically Loss (smaller of line 1 or line 4) $125,000 6. Filing 1040ez electronically Subtract insurance 95,000 7. Filing 1040ez electronically Loss after reimbursement $30,000 8. Filing 1040ez electronically Subtract $100 100 9. Filing 1040ez electronically Loss after $100 rule $29,900 10. Filing 1040ez electronically Subtract 10% of $70,000 AGI 7,000 11. Filing 1040ez electronically Casualty loss deduction $ 22,900 Personal property. Filing 1040ez electronically   Personal property is any property that is not real property. Filing 1040ez electronically If your personal property is stolen or is damaged or destroyed by a casualty, you must figure your loss separately for each item of property. Filing 1040ez electronically Then combine these separate losses to figure the total loss. Filing 1040ez electronically Reduce the total loss by $100 and 10% of your adjusted gross income to figure the loss deduction. Filing 1040ez electronically Example 1. Filing 1040ez electronically In August, a storm destroyed your pleasure boat, which cost $18,500. Filing 1040ez electronically This was your only casualty or theft loss for the year. Filing 1040ez electronically Its FMV immediately before the storm was $17,000. Filing 1040ez electronically You had no insurance, but were able to salvage the motor of the boat and sell it for $200. Filing 1040ez electronically Your adjusted gross income for the year the casualty occurred is $70,000. Filing 1040ez electronically Although the motor was sold separately, it is part of the boat and not a separate item of property. Filing 1040ez electronically You figure your casualty loss deduction as follows. Filing 1040ez electronically 1. Filing 1040ez electronically Adjusted basis (cost in this example) $18,500 2. Filing 1040ez electronically FMV before storm $17,000 3. Filing 1040ez electronically FMV after storm 200 4. Filing 1040ez electronically Decrease in FMV  (line 2 − line 3) $16,800 5. Filing 1040ez electronically Loss (smaller of line 1 or line 4) $16,800 6. Filing 1040ez electronically Subtract insurance -0- 7. Filing 1040ez electronically Loss after reimbursement $16,800 8. Filing 1040ez electronically Subtract $100 100 9. Filing 1040ez electronically Loss after $100 rule $16,700 10. Filing 1040ez electronically Subtract 10% of $70,000 AGI 7,000 11. Filing 1040ez electronically Casualty loss deduction $ 9,700 Example 2. Filing 1040ez electronically In June, you were involved in an auto accident that totally destroyed your personal car and your antique pocket watch. Filing 1040ez electronically You had bought the car for $30,000. Filing 1040ez electronically The FMV of the car just before the accident was $17,500. Filing 1040ez electronically Its FMV just after the accident was $180 (scrap value). Filing 1040ez electronically Your insurance company reimbursed you $16,000. Filing 1040ez electronically Your watch was not insured. Filing 1040ez electronically You had purchased it for $250. Filing 1040ez electronically Its FMV just before the accident was $500. Filing 1040ez electronically Your adjusted gross income for the year the accident occurred is $97,000. Filing 1040ez electronically Your casualty loss deduction is zero, figured as follows. Filing 1040ez electronically     Car Watch 1. Filing 1040ez electronically Adjusted basis (cost) $30,000 $250 2. Filing 1040ez electronically FMV before accident $17,500 $500 3. Filing 1040ez electronically FMV after accident 180 -0- 4. Filing 1040ez electronically Decrease in FMV (line 2 − line 3) $17,320 $500 5. Filing 1040ez electronically Loss (smaller of line 1 or line 4) $17,320 $250 6. Filing 1040ez electronically Subtract insurance 16,000 -0- 7. Filing 1040ez electronically Loss after reimbursement $1,320 $250 8. Filing 1040ez electronically Total loss $1,570 9. Filing 1040ez electronically Subtract $100 100 10. Filing 1040ez electronically Loss after $100 rule $1,470 11. Filing 1040ez electronically Subtract 10% of $97,000 AGI 9,700 12. Filing 1040ez electronically Casualty loss deduction $ -0- Both real and personal properties. Filing 1040ez electronically   When a casualty involves both real and personal properties, you must figure the loss separately for each type of property. Filing 1040ez electronically However, you apply a single $100 reduction to the total loss. Filing 1040ez electronically Then, you apply the 10% rule to figure the casualty loss deduction. Filing 1040ez electronically Example. Filing 1040ez electronically In July, a hurricane damaged your home, which cost you $164,000 including land. Filing 1040ez electronically The FMV of the property (both building and land) immediately before the storm was $170,000 and its FMV immediately after the storm was $100,000. Filing 1040ez electronically Your household furnishings were also damaged. Filing 1040ez electronically You separately figured the loss on each damaged household item and arrived at a total loss of $600. Filing 1040ez electronically You collected $50,000 from the insurance company for the damage to your home, but your household furnishings were not insured. Filing 1040ez electronically Your adjusted gross income for the year the hurricane occurred is $65,000. Filing 1040ez electronically You figure your casualty loss deduction from the hurricane in the following manner. Filing 1040ez electronically 1. Filing 1040ez electronically Adjusted basis of real property (cost in this example) $164,000 2. Filing 1040ez electronically FMV of real property before hurricane $170,000 3. Filing 1040ez electronically FMV of real property after hurricane 100,000 4. Filing 1040ez electronically Decrease in FMV of real property (line 2 − line 3) $70,000 5. Filing 1040ez electronically Loss on real property (smaller of line 1 or line 4) $70,000 6. Filing 1040ez electronically Subtract insurance 50,000 7. Filing 1040ez electronically Loss on real property after reimbursement $20,000 8. Filing 1040ez electronically Loss on furnishings $600 9. Filing 1040ez electronically Subtract insurance -0- 10. Filing 1040ez electronically Loss on furnishings after reimbursement $600 11. Filing 1040ez electronically Total loss (line 7 plus line 10) $20,600 12. Filing 1040ez electronically Subtract $100 100 13. Filing 1040ez electronically Loss after $100 rule $20,500 14. Filing 1040ez electronically Subtract 10% of $65,000 AGI 6,500 15. Filing 1040ez electronically Casualty loss deduction $14,000 Property used partly for business and partly for personal purposes. Filing 1040ez electronically   When property is used partly for personal purposes and partly for business or income-producing purposes, the casualty or theft loss deduction must be figured separately for the personal-use portion and for the business or income-producing portion. Filing 1040ez electronically You must figure each loss separately because the losses attributed to these two uses are figured in two different ways. Filing 1040ez electronically When figuring each loss, allocate the total cost or basis, the FMV before and after the casualty or theft loss, and the insurance or other reimbursement between the business and personal use of the property. Filing 1040ez electronically The $100 rule and the 10% rule apply only to the casualty or theft loss on the personal-use portion of the property. Filing 1040ez electronically Example. Filing 1040ez electronically You own a building that you constructed on leased land. Filing 1040ez electronically You use half of the building for your business and you live in the other half. Filing 1040ez electronically The cost of the building was $400,000. Filing 1040ez electronically You made no further improvements or additions to it. Filing 1040ez electronically A flood in March damaged the entire building. Filing 1040ez electronically The FMV of the building was $380,000 immediately before the flood and $320,000 afterwards. Filing 1040ez electronically Your insurance company reimbursed you $40,000 for the flood damage. Filing 1040ez electronically Depreciation on the business part of the building before the flood totaled $24,000. Filing 1040ez electronically Your adjusted gross income for the year the flood occurred is $125,000. Filing 1040ez electronically You have a deductible business casualty loss of $10,000. Filing 1040ez electronically You do not have a deductible personal casualty loss because of the 10% rule. Filing 1040ez electronically You figure your loss as follows. Filing 1040ez electronically     Business   Personal     Part   Part 1. Filing 1040ez electronically Cost (total $400,000) $200,000   $200,000 2. Filing 1040ez electronically Subtract depreciation 24,000   -0- 3. Filing 1040ez electronically Adjusted basis $176,000   $200,000 4. Filing 1040ez electronically FMV before flood (total $380,000) $190,000   $190,000 5. Filing 1040ez electronically FMV after flood (total $320,000) 160,000   160,000 6. Filing 1040ez electronically Decrease in FMV  (line 4 − line 5) $30,000   $30,000 7. Filing 1040ez electronically Loss (smaller of line 3 or line 6) $30,000   $30,000 8. Filing 1040ez electronically Subtract insurance 20,000   20,000 9. Filing 1040ez electronically Loss after reimbursement $10,000   $10,000 10. Filing 1040ez electronically Subtract $100 on personal-use property -0-   100 11. Filing 1040ez electronically Loss after $100 rule $10,000   $9,900 12. Filing 1040ez electronically Subtract 10% of $125,000 AGI on personal-use property -0-   12,500 13. Filing 1040ez electronically Deductible business loss $10,000     14. Filing 1040ez electronically Deductible personal loss $-0- Figuring a Gain If you receive an insurance payment or other reimbursement that is more than your adjusted basis in the destroyed, damaged, or stolen property, you have a gain from the casualty or theft. Filing 1040ez electronically Your gain is figured as follows. Filing 1040ez electronically The amount you receive (discussed next), minus Your adjusted basis in the property at the time of the casualty or theft. Filing 1040ez electronically See Adjusted Basis , earlier, for information on adjusted basis. Filing 1040ez electronically Even if the decrease in FMV of your property is smaller than the adjusted basis of your property, use your adjusted basis to figure the gain. Filing 1040ez electronically Amount you receive. Filing 1040ez electronically   The amount you receive includes any money plus the value of any property you receive minus any expenses you have in obtaining reimbursement. Filing 1040ez electronically It also includes any reimbursement used to pay off a mortgage or other lien on the damaged, destroyed, or stolen property. Filing 1040ez electronically Example. Filing 1040ez electronically A hurricane destroyed your personal residence and the insurance company awarded you $145,000. Filing 1040ez electronically You received $140,000 in cash. Filing 1040ez electronically The remaining $5,000 was paid directly to the holder of a mortgage on the property. Filing 1040ez electronically The amount you received includes the $5,000 reimbursement paid on the mortgage. Filing 1040ez electronically Main home destroyed. Filing 1040ez electronically   If you have a gain because your main home was destroyed, you generally can exclude the gain from your income as if you had sold or exchanged your home. Filing 1040ez electronically You may be able to exclude up to $250,000 of the gain (up to $500,000 if married filing jointly). Filing 1040ez electronically To exclude a gain, you generally must have owned and lived in the property as your main home for at least 2 years during the 5-year period ending on the date it was destroyed. Filing 1040ez electronically For information on this exclusion, see Publication 523. Filing 1040ez electronically If your gain is more than the amount you can exclude, but you buy replacement property, you may be able to postpone reporting the excess gain. Filing 1040ez electronically See Postponement of Gain , later. Filing 1040ez electronically Reporting a gain. Filing 1040ez electronically   You generally must report your gain as income in the year you receive the reimbursement. Filing 1040ez electronically However, you do not have to report your gain if you meet certain requirements and choose to postpone reporting the gain according to the rules explained under Postponement of Gain, next. Filing 1040ez electronically   For information on how to report a gain, see How To Report Gains and Losses , later. Filing 1040ez electronically    If you have a casualty or theft gain on personal-use property that you choose to postpone reporting (as explained next) and you also have another casualty or theft loss on personal-use property, do not consider the gain you are postponing when figuring your casualty or theft loss deduction. Filing 1040ez electronically See 10% Rule under Deduction Limits, earlier. Filing 1040ez electronically Postponement of Gain Do not report a gain if you receive reimbursement in the form of property similar or related in service or use to the destroyed or stolen property. Filing 1040ez electronically Your basis in the new property is generally the same as your adjusted basis in the property it replaces. Filing 1040ez electronically You must ordinarily report the gain on your stolen or destroyed property if you receive money or unlike property as reimbursement. Filing 1040ez electronically However, you can choose to postpone reporting the gain if you purchase property that is similar or related in service or use to the stolen or destroyed property within a specified replacement period, discussed later. Filing 1040ez electronically You also can choose to postpone reporting the gain if you purchase a controlling interest (at least 80%) in a corporation owning property that is similar or related in service or use to the property. Filing 1040ez electronically See Controlling interest in a corporation , later. Filing 1040ez electronically If you have a gain on damaged property, you can postpone reporting the gain if you spend the reimbursement to restore the property. Filing 1040ez electronically To postpone reporting all the gain, the cost of your replacement property must be at least as much as the reimbursement you receive. Filing 1040ez electronically If the cost of the replacement property is less than the reimbursement, you must include the gain in your income up to the amount of the unspent reimbursement. Filing 1040ez electronically Example. Filing 1040ez electronically In 1970, you bought an oceanfront cottage for your personal use at a cost of $18,000. Filing 1040ez electronically You made no further improvements or additions to it. Filing 1040ez electronically When a storm destroyed the cottage this January, the cottage was worth $250,000. Filing 1040ez electronically You received $146,000 from the insurance company in March. Filing 1040ez electronically You had a gain of $128,000 ($146,000 − $18,000). Filing 1040ez electronically You spent $144,000 to rebuild the cottage. Filing 1040ez electronically Since this is less than the insurance proceeds received, you must include $2,000 ($146,000 − $144,000) in your income. Filing 1040ez electronically Buying replacement property from a related person. Filing 1040ez electronically   You cannot postpone reporting a gain from a casualty or theft if you buy the replacement property from a related person (discussed later). Filing 1040ez electronically This rule applies to the following taxpayers. Filing 1040ez electronically C corporations. Filing 1040ez electronically Partnerships in which more than 50% of the capital or profits interests is owned by C corporations. Filing 1040ez electronically All others (including individuals, partnerships — other than those in (2) — and S corporations) if the total realized gain for the tax year on all destroyed or stolen properties on which there are realized gains is more than $100,000. Filing 1040ez electronically For casualties and thefts described in (3) above, gains cannot be offset by any losses when determining whether the total gain is more than $100,000. Filing 1040ez electronically If the property is owned by a partnership, the $100,000 limit applies to the partnership and each partner. Filing 1040ez electronically If the property is owned by an S corporation, the $100,000 limit applies to the S corporation and each shareholder. Filing 1040ez electronically Exception. Filing 1040ez electronically   This rule does not apply if the related person acquired the property from an unrelated person within the period of time allowed for replacing the destroyed or stolen property. Filing 1040ez electronically Related persons. Filing 1040ez electronically   Under this rule, related persons include, for example, a parent and child, a brother and sister, a corporation and an individual who owns more than 50% of its outstanding stock, and two partnerships in which the same C corporations own more than 50% of the capital or profits interests. Filing 1040ez electronically For more information on related persons, see Nondeductible Loss under Sales and Exchanges Between Related Persons in chapter 2 of Publication 544. Filing 1040ez electronically Death of a taxpayer. Filing 1040ez electronically   If a taxpayer dies after having a gain but before buying replacement property, the gain must be reported for the year in which the decedent realized the gain. Filing 1040ez electronically The executor of the estate or the person succeeding to the funds from the casualty or theft cannot postpone reporting the gain by buying replacement property. Filing 1040ez electronically Replacement Property You must buy replacement property for the specific purpose of replacing your destroyed or stolen property. Filing 1040ez electronically Property you acquire as a gift or inheritance does not qualify. Filing 1040ez electronically You do not have to use the same funds you receive as
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The only proven way to help you lose weight is to burn more calories than you consume. If you need to lose weight, talk with your doctor about the options that are best for you. Most health experts agree that the best and safest way to lose weight is to modestly cut calories, eat a balanced diet, and exercise. People usually do best when they reduce their usual calorie intake or increase the calories they use by 500-1,000 per day. This allows you to eat enough for good nutrition yet lose about one to two pounds a week. Steer clear of harmful tactics such as smoking, fasting, purging, or abusing laxatives.

Avoid fad diets and other weight loss programs that promise fast results or limit your food choices. Ask yourself the following:

  • How does the product or service work? Does the program emphasize diet, exercise or a combination of both?
  • How much will it cost? Ask for an itemized list that includes membership fees and fees for weekly visits. Ask if there are extra fees for diagnostic tests, food, dietary supplements, or other products in the program.
  • How well does it work? Ask to see the studies that back up success claims. Look for how many people completed the program, how much weight they lost, and how long they kept the weight off.
  • What are the risks? Get details about possible side effects. Check with your doctor before you take prescriptions, over-the-counter weight loss drugs, or dietary supplements. Diets that require drastic food restriction should be under the supervision of a physician.
  • How many calories will you eat each day? For diets under 1,500 calories, be sure to check with your doctor to make sure you get all your nutrients.
  • What are the staff qualifications? Ask about their training and experience.
  • What type of attention will you receive? Will you get individual counseling or group support? How often?

Complaints concerning fraudulent weight loss claims should be directed to the Federal Trade Commission.

Cancelling Gym Memberships

Signing up for a gym membership can be a great step, but it is important to know what commitments you are making before you sign on the dotted line. For example:

  • Read the contract. Pay attention to cancellation policies, including whether there is an "exit fee" for breaking the agreement.
  • Know your state's laws. Many states have consumer protections that offer a "cooling-off period" during which you can back out of contracts, including gym memberships. However, these laws vary from state to state.
  • Know your gym's rules. Some gyms grant waivers if you are temporarily incapacitated, out of the area for an extended period, or move a certain distance away. These rules vary from gym to gym.
  • Cancel in writing
  • Always put your intention to cancel in writing, even if you are advised that is not necessary, and keep a copy of your letter. Make sure you follow the advance notice requirements in your contract.

The Filing 1040ez Electronically

Filing 1040ez electronically Publication 15-T - Main Content Table of Contents Introduction Notice to Employers Withholding Income Taxes on the Wages of Nonresident Alien Employees Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment TablesIncome Tax Withholding Advance Payment Methods for the Earned Income Credit (EIC) Whole-Dollar Withholding and Paying Advance EIC (Rounding) Alternative Methods for Figuring WithholdingTerm of continuous employment. Filing 1040ez electronically Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables Introduction This publication contains the new income tax withholding percentage and wage bracket method tables. Filing 1040ez electronically It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. Filing 1040ez electronically The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication. Filing 1040ez electronically Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. Filing 1040ez electronically Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. Filing 1040ez electronically Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide. Filing 1040ez electronically For the calculation of income tax withholding on pensions, the new withholding tables also apply. Filing 1040ez electronically These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. Filing 1040ez electronically The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009. Filing 1040ez electronically Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications. Filing 1040ez electronically Notice to Employers Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. Filing 1040ez electronically A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. Filing 1040ez electronically Employees do not need to fill out a new Form W-4. Filing 1040ez electronically These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. Filing 1040ez electronically Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay. Filing 1040ez electronically Note: The 2009 Form W-4 and the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members found on page 58 of Publication 15-A are not being revised. Filing 1040ez electronically Withholding Income Taxes on the Wages of Nonresident Alien Employees In general, you must withhold federal income taxes on the wages of nonresident alien employees. Filing 1040ez electronically However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Filing 1040ez electronically You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. Filing 1040ez electronically You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. Filing 1040ez electronically For more information, see Notice 2005-76, 2005-46 I. Filing 1040ez electronically R. Filing 1040ez electronically B. Filing 1040ez electronically 947, available at www. Filing 1040ez electronically irs. Filing 1040ez electronically gov/irb/2005-46_IRB/ar10. Filing 1040ez electronically html. Filing 1040ez electronically As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. Filing 1040ez electronically See the chart below for these increased amounts. Filing 1040ez electronically Nonresident alien students from India and business apprentices from India are not subject to this procedure. Filing 1040ez electronically The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart. Filing 1040ez electronically Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only Payroll Period Add Additional   Weekly $138. Filing 1040ez electronically 00   Biweekly 276. Filing 1040ez electronically 00   Semimonthly 299. Filing 1040ez electronically 00   Monthly 598. Filing 1040ez electronically 00   Quarterly 1,795. Filing 1040ez electronically 00   Semiannually 3,590. Filing 1040ez electronically 00   Annually 7,180. Filing 1040ez electronically 00   Daily or Miscellaneous(each day of the payroll period) 27. Filing 1040ez electronically 60   The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. Filing 1040ez electronically These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. Filing 1040ez electronically Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee. Filing 1040ez electronically This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Filing 1040ez electronically Note. Filing 1040ez electronically The following example will deal with the new withholding tables only. Filing 1040ez electronically For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E). Filing 1040ez electronically Example. Filing 1040ez electronically An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Filing 1040ez electronically The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see page 71). Filing 1040ez electronically The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 total). Filing 1040ez electronically The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $776 and making the calculations according to the table. Filing 1040ez electronically The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. Filing 1040ez electronically The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee. Filing 1040ez electronically Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. Filing 1040ez electronically This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009. Filing 1040ez electronically How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables Income Tax Withholding There are several ways to figure income tax withholding. Filing 1040ez electronically The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. Filing 1040ez electronically See section 9 of Publication 15 (Circular E) for more information on Form W-4. Filing 1040ez electronically Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26. Filing 1040ez electronically Wage Bracket Method Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. Filing 1040ez electronically Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. Filing 1040ez electronically If your employee is claiming more than 10 withholding allowances, see below. Filing 1040ez electronically If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. Filing 1040ez electronically Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6). Filing 1040ez electronically Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. Filing 1040ez electronically   The wage bracket tables can be used if an employee claims up to 10 allowances. Filing 1040ez electronically More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. Filing 1040ez electronically   Adapt the tables to more than 10 allowances as follows: Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. Filing 1040ez electronically The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later. Filing 1040ez electronically Subtract the result from the employee's wages. Filing 1040ez electronically On this amount, find and withhold the tax in the column for 10 allowances. Filing 1040ez electronically   This is a voluntary method. Filing 1040ez electronically If you use the wage bracket tables, you may continue to withhold the amount in the “10” column when your employee has more than 10 allowances, using the method above. Filing 1040ez electronically You can also use any other method described below. Filing 1040ez electronically Percentage Method If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. Filing 1040ez electronically This method works for any number of withholding allowances the employee claims and any amount of wages. Filing 1040ez electronically Use these steps to figure the income tax to withhold under the percentage method. Filing 1040ez electronically Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims. Filing 1040ez electronically Subtract that amount from the employee's wages. Filing 1040ez electronically Determine the amount to withhold from the appropriate table on page 5 or 6. Filing 1040ez electronically Table 1. Filing 1040ez electronically Percentage Method—2009 Amount for One Withholding Allowance Payroll Period One Withholding Allowance Weekly $70. Filing 1040ez electronically 19 Biweekly 140. Filing 1040ez electronically 38 Semimonthly 152. Filing 1040ez electronically 08 Monthly 304. Filing 1040ez electronically 17 Quarterly 912. Filing 1040ez electronically 50 Semiannually 1,825. Filing 1040ez electronically 00 Annually 3,650. Filing 1040ez electronically 00 Daily or miscellaneous (each day of the payroll period) 14. Filing 1040ez electronically 04 Example. Filing 1040ez electronically   An unmarried employee is paid $600 weekly. Filing 1040ez electronically This employee has in effect a Form W-4 claiming two withholding allowances. Filing 1040ez electronically Using the percentage method, figure the income tax to withhold as follows: 1. Filing 1040ez electronically Total wage payment   $600. Filing 1040ez electronically 00 2. Filing 1040ez electronically One allowance $70. Filing 1040ez electronically 19   3. Filing 1040ez electronically Allowances claimed on Form W-4 2   4. Filing 1040ez electronically Multiply line 2 by line 3   $140. Filing 1040ez electronically 38 5 Amount subject to withholding (subtract line 4 from line 1)   $459. Filing 1040ez electronically 62 6. Filing 1040ez electronically Tax to be withheld on $459. Filing 1040ez electronically 62 from Table 1(a)—single person, page 5   $45. Filing 1040ez electronically 14      To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar. Filing 1040ez electronically Annual income tax withholding. Filing 1040ez electronically   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Filing 1040ez electronically Then prorate the tax back to the payroll period. Filing 1040ez electronically Example. Filing 1040ez electronically A married person claims four withholding allowances. Filing 1040ez electronically She is paid $1,000 a week. Filing 1040ez electronically Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Filing 1040ez electronically Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. Filing 1040ez electronically Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812. Filing 1040ez electronically 50 is withheld. Filing 1040ez electronically Divide the annual tax by 52. Filing 1040ez electronically The weekly income tax to withhold is $54. Filing 1040ez electronically 09. Filing 1040ez electronically Alternative Methods of Income Tax Withholding Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Filing 1040ez electronically Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains: Formula tables for percentage method withholding (for automated payroll systems), Wage bracket percentage method tables (for automated payroll systems), and Combined income, social security, and Medicare tax withholding tables. Filing 1040ez electronically Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment. Filing 1040ez electronically Advance Payment Methods for the Earned Income Credit (EIC) To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. Filing 1040ez electronically You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. Filing 1040ez electronically See the tolerances allowed in the chart in Other methods on page 36. Filing 1040ez electronically See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC. Filing 1040ez electronically The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Filing 1040ez electronically Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. Filing 1040ez electronically Wage Bracket Method If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows. Filing 1040ez electronically Find the employee's gross wages before any deductions using the appropriate table. Filing 1040ez electronically There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Filing 1040ez electronically Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid. Filing 1040ez electronically Percentage Method If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28. Filing 1040ez electronically Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. Filing 1040ez electronically There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Filing 1040ez electronically Find the advance EIC payment shown in the appropriate table for the amount of wages paid. Filing 1040ez electronically Whole-Dollar Withholding and Paying Advance EIC (Rounding) The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts. Filing 1040ez electronically When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar. Filing 1040ez electronically The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. Filing 1040ez electronically If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar. Filing 1040ez electronically Tables for Percentage Method of Withholding (For Wages Paid Through December 2009) TABLE 1—WEEKLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $138 $0   Not over $303 $0   Over— But not over— of excess over— Over— But not over— of excess over— $138 —$200   10% —$138 $303 —$470   10% —$303 $200 —$696   $6. Filing 1040ez electronically 20 plus 15% —$200 $470 —$1,455   $16. Filing 1040ez electronically 70 plus 15% —$470 $696 —$1,279   $80. Filing 1040ez electronically 60 plus 25% —$696 $1,455 —$2,272   $164. Filing 1040ez electronically 45 plus 25% —$1,455 $1,279 —$3,338   $226. Filing 1040ez electronically 35 plus 28% —$1,279 $2,272 —$4,165   $368. Filing 1040ez electronically 70 plus 28% —$2,272 $3,338 —$7,212   $802. Filing 1040ez electronically 87 plus 33% —$3,338 $4,165 —$7,321   $898. Filing 1040ez electronically 74 plus 33% —$4,165 $7,212 $2,081. Filing 1040ez electronically 29 plus 35% —$7,212 $7,321 $1,940. Filing 1040ez electronically 22 plus 35% —$7,321 TABLE 2—BIWEEKLY Payroll Period       (a) SINGLE person (including head of household)—   (b) MARRIED person— If the amount of wages (after subtracting withholdingallowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is:   Not over $276 $0   Not over $606 $0   Over— But not over— of excess over— Over— But not over— of excess over— $276 —$400   10% —$276 $606 —$940   10% —$606 $400 —$1,392   $12. Filing 1040ez electronically 40 plus 15% —$400 $940 —$2,910   $33. Filing 1040ez electronically 40 plus 15% —$940 $1,392 —$2,559   $161. Filing 1040ez electronically 20 plus 25% —$1,392 $2,910 —$4,543   $328. Filing 1040ez electronically 90 plus 25% —$2,910 $2,559 —$6,677   $452. Filing 1040ez electronically 95 plus 28% —$2,559 $4,543 —$8,331   $737. Filing 1040ez electronically 15 plus 28% —$4,543 $6,677 —$14,423   $1,605. Filing 1040ez electronically 99 plus 33% —$6,677 $8,331 —$14,642   $1,797. Filing 1040ez electronically 79 plus 33% —$8,331 $14,423 $4,162. Filing 1040ez electronically 17 plus 35% —$14,423 $14,642 $3,880. Filing 1040ez electronically 42 plus 35% —$14,642 TABLE 3—SEMIMONTHLY Payroll Period       (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $299 $0   Not over $656 $0   Over— But not over— of excess over— Over— But not over— of excess over— $299 —$433   10% —$299 $656 —$1,019   10% —$656 $433 —$1,508   $13. Filing 1040ez electronically 40 plus 15% —$433 $1,019 —$3,152   $36. Filing 1040ez electronically 30 plus 15% —$1,019 $1,508 —$2,772   $174. Filing 1040ez electronically 65 plus 25% —$1,508 $3,152 —$4,922   $356. Filing 1040ez electronically 25 plus 25% —$3,152 $2,772 —$7,233   $490. Filing 1040ez electronically 65 plus 28% —$2,772 $4,922 —$9,025   $798. Filing 1040ez electronically 75 plus 28% —$4,922 $7,233 —$15,625   $1,739. Filing 1040ez electronically 73 plus 33% —$7,233 $9,025 —$15,863   $1,947. Filing 1040ez electronically 59 plus 33% —$9,025 $15,625   $4,509. Filing 1040ez electronically 09 plus 35% —$15,625 $15,863   $4,204. Filing 1040ez electronically 13 plus 35% —$15,863 TABLE 4—MONTHLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $598 $0   Not over $1,313 $0   Over— But not over— of excess over— Over— But not over— of excess over— $598 —$867   10% —$598 $1,313 —$2,038   10% —$1,313 $867 —$3,017   $26. Filing 1040ez electronically 90 plus 15% —$867 $2,038 —$6,304   $72. Filing 1040ez electronically 50 plus 15% —$2,038 $3,017 —$5,544   $349. Filing 1040ez electronically 40 plus 25% —$3,017 $6,304 —$9,844   $712. Filing 1040ez electronically 40 plus 25% —$6,304 $5,544 —$14,467   $981. Filing 1040ez electronically 15 plus 28% —$5,544 $9,844 —$18,050   $1,597. Filing 1040ez electronically 40 plus 28% —$9,844 $14,467 —$31,250   $3,479. Filing 1040ez electronically 59 plus 33% —$14,467 $18,050 —$31,725   $3,895. Filing 1040ez electronically 08 plus 33% —$18,050 $31,250 $9,017. Filing 1040ez electronically 98 plus 35% —$31,250 $31,725 $8,407. Filing 1040ez electronically 83 plus 35% —$31,725 Tables for Percentage Method of Withholding (continued) (For Wages Paid Through December 2009) TABLE 5—QUARTERLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $1,795 $0   Not over $3,938 $0   Over— But not over— of excess over— Over— But not over— of excess over— $1,795 —$2,600   10% —$1,795 $3,938 —$6,113   10% —$3,938 $2,600 —$9,050   $80. Filing 1040ez electronically 50 plus 15% —$2,600 $6,113 —$18,913   $217. Filing 1040ez electronically 50 plus 15% —$6,113 $9,050 —$16,633   $1,048. Filing 1040ez electronically 00 plus 25% —$9,050 $18,913 —$29,533   $2,137. Filing 1040ez electronically 50 plus 25% —$18,913 $16,633 —$43,400   $2,943. Filing 1040ez electronically 75 plus 28% —$16,633 $29,533 —$54,150   $4,792. Filing 1040ez electronically 50 plus 28% —$29,533 $43,400 —$93,750   $10,438. Filing 1040ez electronically 51 plus 33% —$43,400 $54,150 —$95,175   $11,685. Filing 1040ez electronically 26 plus 33% —$54,150 $93,750 $27,054. Filing 1040ez electronically 01 plus 35% —$93,750 $95,175 $25,223. Filing 1040ez electronically 51 plus 35% —$95,175 TABLE 6—SEMIANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $3,590 $0   Not over $7,875 $0   Over— But not over— of excess over— Over— But not over— of excess over— $3,590 —$5,200   10% —$3,590 $7,875 —$12,225   10% —$7,875 $5,200 —$18,100   $161. Filing 1040ez electronically 00 plus 15% —$5,200 $12,225 —$37,825   $435. Filing 1040ez electronically 00 plus 15% —$12,225 $18,100 —$33,265   $2,096. Filing 1040ez electronically 00 plus 25% —$18,100 $37,825 —$59,065   $4,275. Filing 1040ez electronically 00 plus 25% —$37,825 $33,265 —$86,800   $5,887. Filing 1040ez electronically 25 plus 28% —$33,265 $59,065 —$108,300   $9,585. Filing 1040ez electronically 00 plus 28% —$59,065 $86,800 —$187,500   $20,877. Filing 1040ez electronically 05 plus 33% —$86,800 $108,300 —$190,350   $23,370. Filing 1040ez electronically 80 plus 33% —$108,300 $187,500 $54,108. Filing 1040ez electronically 05 plus 35% —$187,500 $190,350 $50,447. Filing 1040ez electronically 30 plus 35% —$190,350 TABLE 7—ANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $7,180 $0   Not over $15,750 $0   Over— But not over— of excess over— Over— But not over— of excess over— $7,180 —$10,400   10% —$7,180 $15,750 —$24,450   10% —$15,750 $10,400 —$36,200   $322. Filing 1040ez electronically 00 plus 15% —$10,400 $24,450 —$75,650   $870. Filing 1040ez electronically 00 plus 15% —$24,450 $36,200 —$66,530   $4,192. Filing 1040ez electronically 00 plus 25% —$36,200 $75,650 —$118,130   $8,550. Filing 1040ez electronically 00 plus 25% —$75,650 $66,530 —$173,600   $11,774. Filing 1040ez electronically 50 plus 28% —$66,530 $118,130 —$216,600   $19,170. Filing 1040ez electronically 00 plus 28% —$118,130 $173,600 —$375,000   $41,754. Filing 1040ez electronically 10 plus 33% —$173,600 $216,600 —$380,700   $46,741. Filing 1040ez electronically 60 plus 33% —$216,600 $375,000 $108,216. Filing 1040ez electronically 10 plus 35% —$375,000 $380,700 $100,894. Filing 1040ez electronically 60 plus 35% —$380,700 TABLE 8—DAILY or MISCELLANEOUS Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income taxto withhold per day is: If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of incometax to withhold per day is: Not over $27. Filing 1040ez electronically 60 $0   Not over $60. Filing 1040ez electronically 60 $0   Over— But not over— of excess over— Over— But not over— of excess over— $27. Filing 1040ez electronically 60 —$40. Filing 1040ez electronically 00   10% —$27. Filing 1040ez electronically 60 $60. Filing 1040ez electronically 60 —$94. Filing 1040ez electronically 00   10% —$60. Filing 1040ez electronically 60 $40. Filing 1040ez electronically 00 —$139. Filing 1040ez electronically 20   $1. Filing 1040ez electronically 24 plus 15% —$40. Filing 1040ez electronically 00 $94. Filing 1040ez electronically 00 —$291. Filing 1040ez electronically 00   $3. Filing 1040ez electronically 34 plus 15% —$94. Filing 1040ez electronically 00 $139. Filing 1040ez electronically 20 —$255. Filing 1040ez electronically 90   $16. Filing 1040ez electronically 12 plus 25% —$139. Filing 1040ez electronically 20 $291. Filing 1040ez electronically 00 —$454. Filing 1040ez electronically 30   $32. Filing 1040ez electronically 89 plus 25% —$291. Filing 1040ez electronically 00 $255. Filing 1040ez electronically 90 —$667. Filing 1040ez electronically 70   $45. Filing 1040ez electronically 30 plus 28% —$255. Filing 1040ez electronically 90 $454. Filing 1040ez electronically 30 —$833. Filing 1040ez electronically 10   $73. Filing 1040ez electronically 72 plus 28% —$454. Filing 1040ez electronically 30 $667. Filing 1040ez electronically 70 —$1,442. Filing 1040ez electronically 30   $160. Filing 1040ez electronically 60 plus 33% —$667. Filing 1040ez electronically 70 $833. Filing 1040ez electronically 10 —$1,464. Filing 1040ez electronically 20   $179. Filing 1040ez electronically 78 plus 33% —$833. Filing 1040ez electronically 10 $1,442. Filing 1040ez electronically 30 $416. Filing 1040ez electronically 22 plus 35% —$1,442. Filing 1040ez electronically 30 $1,464. Filing 1040ez electronically 20 $388. Filing 1040ez electronically 04 plus 35% —$1,464. Filing 1040ez electronically 20 SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 145 150 1 0 0 0 0 0 0 0 0 0 0 150 155 1 0 0 0 0 0 0 0 0 0 0 155 160 2 0 0 0 0 0 0 0 0 0 0 160 165 2 0 0 0 0 0 0 0 0 0 0 165 170 3 0 0 0 0 0 0 0 0 0 0 170 175 3 0 0 0 0 0 0 0 0 0 0 175 180 4 0 0 0 0 0 0 0 0 0 0 180 185 4 0 0 0 0 0 0 0 0 0 0 185 190 5 0 0 0 0 0 0 0 0 0 0 190 195 5 0 0 0 0 0 0 0 0 0 0 195 200 6 0 0 0 0 0 0 0 0 0 0 200 210 7 0 0 0 0 0 0 0 0 0 0 210 220 8 1 0 0 0 0 0 0 0 0 0 220 230 10 2 0 0 0 0 0 0 0 0 0 230 240 11 3 0 0 0 0 0 0 0 0 0 240 250 13 4 0 0 0 0 0 0 0 0 0 250 260 14 5 0 0 0 0 0 0 0 0 0 260 270 16 6 0 0 0 0 0 0 0 0 0 270 280 17 7 0 0 0 0 0 0 0 0 0 280 290 19 8 1 0 0 0 0 0 0 0 0 290 300 20 10 2 0 0 0 0 0 0 0 0 300 310 22 11 3 0 0 0 0 0 0 0 0 310 320 23 13 4 0 0 0 0 0 0 0 0 320 330 25 14 5 0 0 0 0 0 0 0 0 330 340 26 16 6 0 0 0 0 0 0 0 0 340 350 28 17 7 0 0 0 0 0 0 0 0 350 360 29 19 8 1 0 0 0 0 0 0 0 360 370 31 20 10 2 0 0 0 0 0 0 0 370 380 32 22 11 3 0 0 0 0 0 0 0 380 390 34 23 13 4 0 0 0 0 0 0 0 390 400 35 25 14 5 0 0 0 0 0 0 0 400 410 37 26 16 6 0 0 0 0 0 0 0 410 420 38 28 17 7 0 0 0 0 0 0 0 420 430 40 29 19 8 1 0 0 0 0 0 0 430 440 41 31 20 10 2 0 0 0 0 0 0 440 450 43 32 22 11 3 0 0 0 0 0 0 450 460 44 34 23 13 4 0 0 0 0 0 0 460 470 46 35 25 14 5 0 0 0 0 0 0 470 480 47 37 26 16 6 0 0 0 0 0 0 480 490 49 38 28 17 7 0 0 0 0 0 0 490 500 50 40 29 19 8 1 0 0 0 0 0 500 510 52 41 31 20 10 2 0 0 0 0 0 510 520 53 43 32 22 11 3 0 0 0 0 0 520 530 55 44 34 23 13 4 0 0 0 0 0 530 540 56 46 35 25 14 5 0 0 0 0 0 540 550 58 47 37 26 16 6 0 0 0 0 0 550 560 59 49 38 28 17 7 0 0 0 0 0 560 570 61 50 40 29 19 8 1 0 0 0 0 570 580 62 52 41 31 20 10 2 0 0 0 0 580 590 64 53 43 32 22 11 3 0 0 0 0 590 600 65 55 44 34 23 13 4 0 0 0 0 600 610 67 56 46 35 25 14 5 0 0 0 0 610 620 68 58 47 37 26 16 6 0 0 0 0 620 630 70 59 49 38 28 17 7 0 0 0 0 630 640 71 61 50 40 29 19 8 1 0 0 0 640 650 73 62 52 41 31 20 10 2 0 0 0 650 660 74 64 53 43 32 22 11 3 0 0 0 660 670 76 65 55 44 34 23 13 4 0 0 0 670 680 77 67 56 46 35 25 14 5 0 0 0 680 690 79 68 58 47 37 26 16 6 0 0 0 690 700 80 70 59 49 38 28 17 7 0 0 0 700 710 83 71 61 50 40 29 19 8 1 0 0 710 720 85 73 62 52 41 31 20 10 2 0 0 720 730 88 74 64 53 43 32 22 11 3 0 0 730 740 90 76 65 55 44 34 23 13 4 0 0 740 750 93 77 67 56 46 35 25 14 5 0 0 750 760 95 79 68 58 47 37 26 16 6 0 0 760 770 98 80 70 59 49 38 28 17 7 0 0 770 780 100 83 71 61 50 40 29 19 8 1 0 $780 $790 $103 $85 $73 $62 $52 $41 $31 $20 $10 $2 $0 790 800 105 88 74 64 53 43 32 22 11 3 0 800 810 108 90 76 65 55 44 34 23 13 4 0 810 820 110 93 77 67 56 46 35 25 14 5 0 820 830 113 95 79 68 58 47 37 26 16 6 0 830 840 115 98 80 70 59 49 38 28 17 7 0 840 850 118 100 83 71 61 50 40 29 19 8 1 850 860 120 103 85 73 62 52 41 31 20 10 2 860 870 123 105 88 74 64 53 43 32 22 11 3 870 880 125 108 90 76 65 55 44 34 23 13 4 880 890 128 110 93 77 67 56 46 35 25 14 5 890 900 130 113 95 79 68 58 47 37 26 16 6 900 910 133 115 98 80 70 59 49 38 28 17 7 910 920 135 118 100 83 71 61 50 40 29 19 8 920 930 138 120 103 85 73 62 52 41 31 20 10 930 940 140 123 105 88 74 64 53 43 32 22 11 940 950 143 125 108 90 76 65 55 44 34 23 13 950 960 145 128 110 93 77 67 56 46 35 25 14 960 970 148 130 113 95 79 68 58 47 37 26 16 970 980 150 133 115 98 80 70 59 49 38 28 17 980 990 153 135 118 100 83 71 61 50 40 29 19 990 1,000 155 138 120 103 85 73 62 52 41 31 20 1,000 1,010 158 140 123 105 88 74 64 53 43 32 22 1,010 1,020 160 143 125 108 90 76 65 55 44 34 23 1,020 1,030 163 145 128 110 93 77 67 56 46 35 25 1,030 1,040 165 148 130 113 95 79 68 58 47 37 26 1,040 1,050 168 150 133 115 98 80 70 59 49 38 28 1,050 1,060 170 153 135 118 100 83 71 61 50 40 29 1,060 1,070 173 155 138 120 103 85 73 62 52 41 31 1,070 1,080 175 158 140 123 105 88 74 64 53 43 32 1,080 1,090 178 160 143 125 108 90 76 65 55 44 34 1,090 1,100 180 163 145 128 110 93 77 67 56 46 35 1,100 1,110 183 165 148 130 113 95 79 68 58 47 37 1,110 1,120 185 168 150 133 115 98 80 70 59 49 38 1,120 1,130 188 170 153 135 118 100 83 71 61 50 40 1,130 1,140 190 173 155 138 120 103 85 73 62 52 41 1,140 1,150 193 175 158 140 123 105 88 74 64 53 43 1,150 1,160 195 178 160 143 125 108 90 76 65 55 44 1,160 1,170 198 180 163 145 128 110 93 77 67 56 46 1,170 1,180 200 183 165 148 130 113 95 79 68 58 47 1,180 1,190 203 185 168 150 133 115 98 80 70 59 49 1,190 1,200 205 188 170 153 135 118 100 82 71 61 50 1,200 1,210 208 190 173 155 138 120 103 85 73 62 52 1,210 1,220 210 193 175 158 140 123 105 87 74 64 53 1,220 1,230 213 195 178 160 143 125 108 90 76 65 55 1,230 1,240 215 198 180 163 145 128 110 92 77 67 56 1,240 1,250 218 200 183 165 148 130 113 95 79 68 58                           $1,250 and over Use Table 1(a) for a SINGLE person on page 5. Filing 1040ez electronically Also see the instructions on page 3. Filing 1040ez electronically                           MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $310 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 310 320 1 0 0 0 0 0 0 0 0 0 0 320 330 2 0 0 0 0 0 0 0 0 0 0 330 340 3 0 0 0 0 0 0 0 0 0 0 340 350 4 0 0 0 0 0 0 0 0 0 0 350 360 5 0 0 0 0 0 0 0 0 0 0 360 370 6 0 0 0 0 0 0 0 0 0 0 370 380 7 0 0 0 0 0 0 0 0 0 0 380 390 8 1 0 0 0 0 0 0 0 0 0 390 400 9 2 0 0 0 0 0 0 0 0 0 400 410 10 3 0 0 0 0 0 0 0 0 0 410 420 11 4 0 0 0 0 0 0 0 0 0 420 430 12 5 0 0 0 0 0 0 0 0 0 430 440 13 6 0 0 0 0 0 0 0 0 0 440 450 14 7 0 0 0 0 0 0 0 0 0 450 460 15 8 1 0 0 0 0 0 0 0 0 460 470 16 9 2 0 0 0 0 0 0 0 0 470 480 17 10 3 0 0 0 0 0 0 0 0 480 490 19 11 4 0 0 0 0 0 0 0 0 490 500 20 12 5 0 0 0 0 0 0 0 0 500 510 22 13 6 0 0 0 0 0 0 0 0 510 520 23 14 7 0 0 0 0 0 0 0 0 520 530 25 15 8 1 0 0 0 0 0 0 0 530 540 26 16 9 2 0 0 0 0 0 0 0 540 550 28 17 10 3 0 0 0 0 0 0 0 550 560 29 19 11 4 0 0 0 0 0 0 0 560 570 31 20 12 5 0 0 0 0 0 0 0 570 580 32 22 13 6 0 0 0 0 0 0 0 580 590 34 23 14 7 0 0 0 0 0 0 0 590 600 35 25 15 8 1 0 0 0 0 0 0 600 610 37 26 16 9 2 0 0 0 0 0 0 610 620 38 28 17 10 3 0 0 0 0 0 0 620 630 40 29 19 11 4 0 0 0 0 0 0 630 640 41 31 20 12 5 0 0 0 0 0 0 640 650 43 32 22 13 6 0 0 0 0 0 0 650 660 44 34 23 14 7 0 0 0 0 0 0 660 670 46 35 25 15 8 1 0 0 0 0 0 670 680 47 37 26 16 9 2 0 0 0 0 0 680 690 49 38 28 17 10 3 0 0 0 0 0 690 700 50 40 29 19 11 4 0 0 0 0 0 700 710 52 41 31 20 12 5 0 0 0 0 0 710 720 53 43 32 22 13 6 0 0 0 0 0 720 730 55 44 34 23 14 7 0 0 0 0 0 730 740 56 46 35 25 15 8 1 0 0 0 0 740 750 58 47 37 26 16 9 2 0 0 0 0 750 760 59 49 38 28 17 10 3 0 0 0 0 760 770 61 50 40 29 19 11 4 0 0 0 0 770 780 62 52 41 31 20 12 5 0 0 0 0 780 790 64 53 43 32 22 13 6 0 0 0 0 790 800 65 55 44 34 23 14 7 0 0 0 0 800 810 67 56 46 35 25 15 8 1 0 0 0 810 820 68 58 47 37 26 16 9 2 0 0 0 820 830 70 59 49 38 28 17 10 3 0 0 0 830 840 71 61 50 40 29 19 11 4 0 0 0 840 850 73 62 52 41 31 20 12 5 0 0 0 850 860 74 64 53 43 32 22 13 6 0 0 0 860 870 76 65 55 44 34 23 14 7 0 0 0 870 880 77 67 56 46 35 25 15 8 1 0 0 880 890 79 68 58 47 37 26 16 9 2 0 0 890 900 80 70 59 49 38 28 17 10 3 0 0 900 910 82 71 61 50 40 29 19 11 4 0 0 910 920 83 73 62 52 41 31 20 12 5 0 0 920 930 85 74 64 53 43 32 22 13 6 0 0 930 940 86 76 65 55 44 34 23 14 7 0 0 940 950 88 77 67 56 46 35 25 15 8 1 0 950 960 89 79 68 58 47 37 26 16 9 2 0 960 970 91 80 70 59 49 38 28 17 10 3 0 970 980 92 82 71 61 50 40 29 19 11 4 0 980 990 94 83 73 62 52 41 31 20 12 5 0 990 1,000 95 85 74 64 53 43 32 22 13 6 0 $1,000 $1,010 $97 $86 $76 $65 $55 $44 $34 $23 $14 $7 $0 1,010 1,020 98 88 77 67 56 46 35 25 15 8 1 1,020 1,030 100 89 79 68 58 47 37 26 16 9 2 1,030 1,040 101 91 80 70 59 49 38 28 17 10 3 1,040 1,050 103 92 82 71 61 50 40 29 19 11 4 1,050 1,060 104 94 83 73 62 52 41 31 20 12 5 1,060 1,070 106 95 85 74 64 53 43 32 22 13 6 1,070 1,080 107 97 86 76 65 55 44 34 23 14 7 1,080 1,090 109 98 88 77 67 56 46 35 25 15 8 1,090 1,100 110 100 89 79 68 58 47 37 26 16 9 1,100 1,110 112 101 91 80 70 59 49 38 28 17 10 1,110 1,120 113 103 92 82 71 61 50 40 29 19 11 1,120 1,130 115 104 94 83 73 62 52 41 31 20 12 1,130 1,140 116 106 95 85 74 64 53 43 32 22 13 1,140 1,150 118 107 97 86 76 65 55 44 34 23 14 1,150 1,160 119 109 98 88 77 67 56 46 35 25 15 1,160 1,170 121 110 100 89 79 68 58 47 37 26 16 1,170 1,180 122 112 101 91 80 70 59 49 38 28 17 1,180 1,190 124 113 103 92 82 71 61 50 40 29 19 1,190 1,200 125 115 104 94 83 73 62 52 41 31 20 1,200 1,210 127 116 106 95 85 74 64 53 43 32 22 1,210 1,220 128 118 107 97 86 76 65 55 44 34 23 1,220 1,230 130 119 109 98 88 77 67 56 46 35 25 1,230 1,240 131 121 110 100 89 79 68 58 47 37 26 1,240 1,250 133 122 112 101 91 80 70 59 49 38 28 1,250 1,260 134 124 113 103 92 82 71 61 50 40 29 1,260 1,270 136 125 115 104 94 83 73 62 52 41 31 1,270 1,280 137 127 116 106 95 85 74 64 53 43 32 1,280 1,290 139 128 118 107 97 86 76 65 55 44 34 1,290 1,300 140 130 119 109 98 88 77 67 56 46 35 1,300 1,310 142 131 121 110 100 89 79 68 58 47 37 1,310 1,320 143 133 122 112 101 91 80 70 59 49 38 1,320 1,330 145 134 124 113 103 92 82 71 61 50 40 1,330 1,340 146 136 125 115 104 94 83 73 62 52 41 1,340 1,350 148 137 127 116 106 95 85 74 64 53 43 1,350 1,360 149 139 128 118 107 97 86 76 65 55 44 1,360 1,370 151 140 130 119 109 98 88 77 67 56 46 1,370 1,380 152 142 131 121 110 100 89 79 68 58 47 1,380 1,390 154 143 133 122 112 101 91 80 70 59 49 1,390 1,400 155 145 134 124 113 103 92 82 71 61 50                           $1,400 and over Use Table 1(b) for a MARRIED person on page 5. Filing 1040ez electronically Also see the instructions on page 3. Filing 1040ez electronically                           SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $280 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 280 290 1 0 0 0 0 0 0 0 0 0 0 290 300 2 0 0 0 0 0 0 0 0 0 0 300 310 3 0 0 0 0 0 0 0 0 0 0 310 320 4 0 0 0 0 0 0 0 0 0 0 320 330 5 0 0 0 0 0 0 0 0 0 0 330 340 6 0 0 0 0 0 0 0 0 0 0 340 350 7 0 0 0 0 0 0 0 0 0 0 350 360 8 0 0 0 0 0 0 0 0 0 0 360 370 9 0 0 0 0 0 0 0 0 0 0 370 380 10 0 0 0 0 0 0 0 0 0 0 380 390 11 0 0 0 0 0 0 0 0 0 0 390 400 12 0 0 0 0 0 0 0 0 0 0 400 410 13 0 0 0 0 0 0 0 0 0 0 410 420 15 0 0 0 0 0 0 0 0 0 0 420 430 16 1 0 0 0 0 0 0 0 0 0 430 440 18 2 0 0 0 0 0 0 0 0 0 440 450 19 3 0 0 0 0 0 0 0 0 0 450 460 21 4 0 0 0 0 0 0 0 0 0 460 470 22 5 0 0 0 0 0 0 0 0 0 470 480 24 6 0 0 0 0 0 0 0 0 0 480 490 25 7 0 0 0 0 0 0 0 0 0 490 500 27 8 0 0 0 0 0 0 0 0 0 500 520 29 9 0 0 0 0 0 0 0 0 0 520 540 32 11 0 0 0 0 0 0 0 0 0 540 560 35 14 0 0 0 0 0 0 0 0 0 560 580 38 17 1 0 0 0 0 0 0 0 0 580 600 41 20 3 0 0 0 0 0 0 0 0 600 620 44 23 5 0 0 0 0 0 0 0 0 620 640 47 26 7 0 0 0 0 0 0 0 0 640 660 50 29 9 0 0 0 0 0 0 0 0 660 680 53 32 11 0 0 0 0 0 0 0 0 680 700 56 35 14 0 0 0 0 0 0 0 0 700 720 59 38 17 1 0 0 0 0 0 0 0 720 740 62 41 20 3 0 0 0 0 0 0 0 740 760 65 44 23 5 0 0 0 0 0 0 0 760 780 68 47 26 7 0 0 0 0 0 0 0 780 800 71 50 29 9 0 0 0 0 0 0 0 800 820 74 53 32 11 0 0 0 0 0 0 0 820 840 77 56 35 14 0 0 0 0 0 0 0 840 860 80 59 38 17 1 0 0 0 0 0 0 860 880 83 62 41 20 3 0 0 0 0 0 0 880 900 86 65 44 23 5 0 0 0 0 0 0 900 920 89 68 47 26 7 0 0 0 0 0 0 920 940 92 71 50 29 9 0 0 0 0 0 0 940 960 95 74 53 32 11 0 0 0 0 0 0 960 980 98 77 56 35 14 0 0 0 0 0 0 980 1,000 101 80 59 38 17 1 0 0 0 0 0 1,000 1,020 104 83 62 41 20 3 0 0 0 0 0 1,020 1,040 107 86 65 44 23 5 0 0 0 0 0 1,040 1,060 110 89 68 47 26 7 0 0 0 0 0 1,060 1,080 113 92 71 50 29 9 0 0 0 0 0 1,080 1,100 116 95 74 53 32 11 0 0 0 0 0 1,100 1,120 119 98 77 56 35 14 0 0 0 0 0 1,120 1,140 122 101 80 59 38 17 1 0 0 0 0 1,140 1,160 125 104 83 62 41 20 3 0 0 0 0 1,160 1,180 128 107 86 65 44 23 5 0 0 0 0 1,180 1,200 131 110 89 68 47 26 7 0 0 0 0 1,200 1,220 134 113 92 71 50 29 9 0 0 0 0 1,220 1,240 137 116 95 74 53 32 11 0 0 0 0 1,240 1,260 140 119 98 77 56 35 14 0 0 0 0 1,260 1,280 143 122 101 80 59 38 17 1 0 0 0 1,280 1,300 146 125 104 83 62 41 20 3 0 0 0 1,300 1,320 149 128 107 86 65 44 23 5 0 0 0 1,320 1,340 152 131 110 89 68 47 26 7 0 0 0 1,340 1,360 155 134 113 92 71 50 29 9 0 0 0 1,360 1,380 158 137 116 95 74 53 32 11 0 0 0 1,380 1,400 161 140 119 98 77 56 35 13 0 0 0 1,400 1,420 166 143 122 101 80 59 38 16 1 0 0 1,420 1,440 171 146 125 104 83 62 41 19 3 0 0 $1,440 $1,460 $176 $149 $128 $107 $86 $65 $44 $22 $5 $0 $0 1,460 1,480 181 152 131 110 89 68 47 25 7 0 0 1,480 1,500 186 155 134 113 92 71 50 28 9 0 0 1,500 1,520 191 158 137 116 95 74 53 31 11 0 0 1,520 1,540 196 161 140 119 98 77 56 34 13 0 0 1,540 1,560 201 166 143 122 101 80 59 37 16 1 0 1,560 1,580 206 171 146 125 104 83 62 40 19 3 0 1,580 1,600 211 176 149 128 107 86 65 43 22 5 0 1,600 1,620 216 181 152 131 110 89 68 46 25 7 0 1,620 1,640 221 186 155 134 113 92 71 49 28 9 0 1,640 1,660 226 191 158 137 116 95 74 52 31 11 0 1,660 1,680 231 196 161 140 119 98 77 55 34 13 0 1,680 1,700 236 201 165 143 122 101 80 58 37 16 1 1,700 1,720 241 206 170 146 125 104 83 61 40 19 3 1,720 1,740 246 211 175 149 128 107 86 64 43 22 5 1,740 1,760 251 216 180 152 131 110 89 67 46 25 7 1,760 1,780 256 221 185 155 134 113 92 70 49 28 9 1,780 1,800 261 226 190 158 137 116 95 73 52 31 11 1,800 1,820 266 231 195 161 140 119 98 76 55 34 13 1,820 1,840 271 236 200 165 143 122 101 79 58 37 16 1,840 1,860 276 241 205 170 146 125 104 82 61 40 19 1,860 1,880 281 246 210 175 149 128 107 85 64 43 22 1,880 1,900 286 251 215 180 152 131 110 88 67 46 25 1,900 1,920 291 256 220 185 155 134 113 91 70 49 28 1,920 1,940 296 261 225 190 158 137 116 94 73 52 31 1,940 1,960 301 266 230 195 161 140 119 97 76 55 34 1,960 1,980 306 271 235 200 165 143 122 100 79 58 37 1,980 2,000 311 276 240 205 170 146 125 103 82 61 40 2,000 2,020 316 281 245 210 175 149 128 106 85 64 43 2,020 2,040 321 286 250 215 180 152 131 109 88 67 46 2,040 2,060 326 291 255 220 185 155 134 112 91 70 49 2,060 2,080 331 296 260 225 190 158 137 115 94 73 52 2,080 2,100 336 301 265 230 195 161 140 118 97 76 55                           $2,100 and over Use Table 2(a) for a SINGLE person on page 5. Filing 1040ez electronically Also see the instructions on page 3. Filing 1040ez electronically                           MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $620 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 620 640 2 0 0 0 0 0 0 0 0 0 0 640 660 4 0 0 0 0 0 0 0 0 0 0 660 680 6 0 0 0 0 0 0 0 0 0 0 680 700 8 0 0 0 0 0 0 0 0 0 0 700 720 10 0 0 0 0 0 0 0 0 0 0 720 740 12 0 0 0 0 0 0 0 0 0 0 740 760 14 0 0 0 0 0 0 0 0 0 0 760 780 16 2 0 0 0 0 0 0 0 0 0 780 800 18 4 0 0 0 0 0 0 0 0 0 800 820 20 6 0 0 0 0 0 0 0 0 0 820 840 22 8 0 0 0 0 0 0 0 0 0 840 860 24 10 0 0 0 0 0 0 0 0 0 860 880 26 12 0 0 0 0 0 0 0 0 0 880 900 28 14 0 0 0 0 0 0 0 0 0 900 920 30 16 2 0 0 0 0 0 0 0 0 920 940 32 18 4 0 0 0 0 0 0 0 0 940 960 35 20 6 0 0 0 0 0 0 0 0 960 980 38 22 8 0 0 0 0 0 0 0 0 980 1,000 41 24 10 0 0 0 0 0 0 0 0 1,000 1,020 44 26 12 0 0 0 0 0 0 0 0 1,020 1,040 47 28 14 0 0 0 0 0 0 0 0 1,040 1,060 50 30 16 2 0 0 0 0 0 0 0 1,060 1,080 53 32 18 4 0 0 0 0 0 0 0 1,080 1,100 56 35 20 6 0 0 0 0 0 0 0 1,100 1,120 59 38 22 8 0 0 0 0 0 0 0 1,120 1,140 62 41 24 10 0 0 0 0 0 0 0 1,140 1,160 65 44 26 12 0 0 0 0 0 0 0 1,160 1,180 68 47 28 14 0 0 0 0 0 0 0 1,180 1,200 71 50 30 16 2 0 0 0 0 0 0 1,200 1,220 74 53 32 18 4 0 0 0 0 0 0 1,220 1,240 77 56 35 20 6 0 0 0 0 0 0 1,240 1,260 80 59 38 22 8 0 0 0 0 0 0 1,260 1,280 83 62 41 24 10 0 0 0 0 0 0 1,280 1,300 86 65 44 26 12 0 0 0 0 0 0 1,300 1,320 89 68 47 28 14 0 0 0 0 0 0 1,320 1,340 92 71 50 30 16 2 0 0 0 0 0 1,340 1,360 95 74 53 32 18 4 0 0 0 0 0 1,360 1,380 98 77 56 35 20 6 0 0 0 0 0 1,380 1,400 101 80 59 38 22 8 0 0 0 0 0 1,400 1,420 104 83 62 41 24 10 0 0 0 0 0 1,420 1,440 107 86 65 44 26 12 0 0 0 0 0 1,440 1,460 110 89 68 47 28 14 0 0 0 0 0 1,460 1,480 113 92 71 50 30 16 2 0 0 0 0 1,480 1,500 116 95 74 53 32 18 4 0 0 0 0 1,500 1,520 119 98 77 56 35 20 6 0 0 0 0 1,520 1,540 122 101 80 59 38 22 8 0 0 0 0 1,540 1,560 125 104 83 62 41 24 10 0 0 0 0 1,560 1,580 128 107 86 65 44 26 12 0 0 0 0 1,580 1,600 131 110 89 68 47 28 14 0 0 0 0 1,600 1,620 134 113 92 71 50 30 16 2 0 0 0 1,620 1,640 137 116 95 74 53 32 18 4 0 0 0 1,640 1,660 140 119 98 77 56 35 20 6 0 0 0 1,660 1,680 143 122 101 80 59 38 22 8 0 0 0 1,680 1,700 146 125 104 83 62 41 24 10 0 0 0 1,700 1,720 149 128 107 86 65 44 26 12 0 0 0 1,720 1,740 152 131 110 89 68 47 28 14 0 0 0 1,740 1,760 155 134 113 92 71 50 30 16 2 0 0 1,760 1,780 158 137 116 95 74 53 32 18 4 0 0 1,780 1,800 161 140 119 98 77 56 35 20 6 0 0 1,800 1,820 164 143 122 101 80 59 38 22 8 0 0 1,820 1,840 167 146 125 104 83 62 41 24 10 0 0 1,840 1,860 170 149 128 107 86 65 44 26 12 0 0 1,860 1,880 173 152 131 110 89 68 47 28 14 0 0 1,880 1,900 176 155 134 113 92 71 50 30 16 2 0 1,900 1,920 179 158 137 116 95 74 53 32 18 4 0 1,920 1,940 182 161 140 119 98 77 56 35 20 6 0 1,940 1,960 185 164 143 122 101 80 59 38 22 8 0 1,960 1,980 188 167 146 125 104 83 62 41 24 10 0 1,980 2,000 191 170 149 128 107 86 65 44 26 12 0 $2,000 $2,020 $194 $173 $152 $131 $110 $89 $68 $47 $28 $14 $0 2,020 2,040 197 176 155 134 113 92 71 50 30 16 2 2,040 2,060 200 179 158 137 116 95 74 53 32 18 4 2,060 2,080 203 182 161 140 119 98 77 56 34 20 6 2,080 2,100 206 185 164 143 122 101 80 59 37 22 8 2,100 2,120 209 188 167 146 125 104 83 62 40 24 10 2,120 2,140 212 191 170 149 128 107 86 65 43 26 12 2,140 2,160 215 194 173 152 131 110 89 68 46 28 14 2,160 2,180 218 197 176 155 134 113 92 71 49 30 16 2,180 2,200 221 200 179 158 137 116 95 74 52 32 18 2,200 2,220 224 203 182 161 140 119 98 77 55 34 20 2,220 2,240 227 206 185 164 143 122 101 80 58 37 22 2,240 2,260 230 209 188 167 146 125 104 83 61 40 24 2,260 2,280 233 212 191 170 149 128 107 86 64 43 26 2,280 2,300 236 215 194 173 152 131 110 89 67 46 28 2,300 2,320 239 218 197 176 155 134 113 92 70 49 30 2,320 2,340 242 221 200 179 158 137 116 95 73 52 32 2,340 2,360 245 224 203 182 161 140 119 98 76 55 34 2,360 2,380 248 227 206 185 164 143 122 101 79 58 37 2,380 2,400 251 230 209 188 167 146 125 104 82 61 40 2,400 2,420 254 233 212 191 170 149 128 107 85 64 43 2,420 2,440 257 236 215 194 173 152 131 110 88 67 46 2,440 2,460 260 239 218 197 176 155 134 113 91 70 49 2,460 2,480 263 242 221 200 179 158 137 116 94 73 52 2,480 2,500 266 245 224 203 182 161 140 119 97 76 55 2,500 2,520 269 248 227 206 185 164 143 122 100 79 58 2,520 2,540 272 251 230 209 188 167 146 125 103 82 61 2,540 2,560 275 254 233 212 191 170 149 128 106 85 64 2,560 2,580 278 257 236 215 194 173 152 131 109 88 67 2,580 2,600 281 260 239 218 197 176 155 134 112 91 70 2,600 2,620 284 263 242 221 200 179 158 137 115 94 73 2,620 2,640 287 266 245 224 203 182 161 140 118 97 76 2,640 2,660 290 269 248 227 206 185 164 143 121 100 79 2,660 2,680 293 272 251 230 209 188 167 146 124 103 82 2,680 2,700 296 275 254 233 212 191 170 149 127 106 85                           $2,700 and over Use Table 2(b) for a MARRIED person on page 5. Filing 1040ez electronically Also see the instructions on page 3. Filing 1040ez electronically                           SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 300 310 1 0 0 0 0 0 0 0 0 0 0 310 320 2 0 0 0 0 0 0 0 0 0 0 320 330 3 0 0 0 0 0 0 0 0 0 0 330 340 4 0 0 0 0 0 0 0 0 0 0 340 350 5 0 0 0 0 0 0 0 0 0 0 350 360 6 0 0 0 0 0 0 0 0 0 0 360 370 7 0 0 0 0 0 0 0 0 0 0 370 380 8 0 0 0 0 0 0 0 0 0 0 380 390 9 0 0 0 0 0 0 0 0 0 0 390 400 10 0 0 0 0 0 0 0 0 0 0 400 410 11 0 0 0 0 0 0 0 0 0 0 410 420 12 0 0 0 0 0 0 0 0 0 0 420 430 13 0 0 0 0 0 0 0 0 0 0 430 440 14 0 0 0 0 0 0 0 0 0 0 440 450 15 0 0 0 0 0 0 0 0 0 0 450 460 17 0 0 0 0 0 0 0 0 0 0 460 470 18 1 0 0 0 0 0 0 0 0 0 470 480 20 2 0 0 0 0 0 0 0 0 0 480 490 21 3 0 0 0 0 0 0 0 0 0 490 500 23 4 0 0 0 0 0 0 0 0 0 500 520 25 6 0 0 0 0 0 0 0 0 0 520 540 28 8 0 0 0 0 0 0 0 0 0 540 560 31 10 0 0 0 0 0 0 0 0 0 560 580 34 12 0 0 0 0 0 0 0 0 0 580 600 37 14 0 0 0 0 0 0 0 0 0 600 620 40 17 1 0 0 0 0 0 0 0 0 620 640 43 20 3 0 0 0 0 0 0 0 0 640 660 46 23 5 0 0 0 0 0 0 0 0 660 680 49 26 7 0 0 0 0 0 0 0 0 680 700 52 29 9 0 0 0 0 0 0 0 0 700 720 55 32 11 0 0 0 0 0 0 0 0 720 740 58 35 13 0 0 0 0 0 0 0 0 740 760 61 38 15 0 0 0 0 0 0 0 0 760 780 64 41 18 1 0 0 0 0 0 0 0 780 800 67 44 21 3 0 0 0 0 0 0 0 800 820 70 47 24 5 0 0 0 0 0 0 0 820 840 73 50 27 7 0 0 0 0 0 0 0 840 860 76 53 30 9 0 0 0 0 0 0 0 860 880 79 56 33 11 0 0 0 0 0 0 0 880 900 82 59 36 13 0 0 0 0 0 0 0 900 920 85 62 39 16 0 0 0 0 0 0 0 920 940 88 65 42 19 2 0 0 0 0 0 0 940 960 91 68 45 22 4 0 0 0 0 0 0 960 980 94 71 48 25 6 0 0 0 0 0 0 980 1,000 97 74 51 28 8 0 0 0 0 0 0 1,000 1,020 100 77 54 31 10 0 0 0 0 0 0 1,020 1,040 103 80 57 34 12 0 0 0 0 0 0 1,040 1,060 106 83 60 37 15 0 0 0 0 0 0 1,060 1,080 109 86 63 40 18 1 0 0 0 0 0 1,080 1,100 112 89 66 43 21 3 0 0 0 0 0 1,100 1,120 115 92 69 46 24 5 0 0 0 0 0 1,120 1,140 118 95 72 49 27 7 0 0 0 0 0 1,140 1,160 121 98 75 52 30 9 0 0 0 0 0 1,160 1,180 124 101 78 55 33 11 0 0 0 0 0 1,180 1,200 127 104 81 58 36 13 0 0 0 0 0 1,200 1,220 130 107 84 61 39 16 0 0 0 0 0 1,220 1,240 133 110 87 64 42 19 2 0 0 0 0 1,240 1,260 136 113 90 67 45 22 4 0 0 0 0 1,260 1,280 139 116 93 70 48 25 6 0 0 0 0 1,280 1,300 142 119 96 73 51 28 8 0 0 0 0 1,300 1,320 145 122 99 76 54 31 10 0 0 0 0 1,320 1,340 148 125 102 79 57 34 12 0 0 0 0 1,340 1,360 151 128 105 82 60 37 14 0 0 0 0 1,360 1,380 154 131 108 85 63 40 17 1 0 0 0 1,380 1,400 157 134 111 88 66 43 20 3 0 0 0 1,400 1,420 160 137 114 91 69 46 23 5 0 0 0 1,420 1,440 163 140 117 94 72 49 26 7 0 0 0 1,440 1,460 166 143 120 97 75 52 29 9 0 0 0 1,460 1,480 169 146 123 100 78 55 32 11 0 0 0 $1,480 $1,500 $172 $149 $126 $103 $81 $58 $35 $13 $0 $0 $0 1,500 1,520 175 152 129 106 84 61 38 15 0 0 0 1,520 1,540 180 155 132 109 87 64 41 18 1 0 0 1,540 1,560 185 158 135 112 90 67 44 21 3 0 0 1,560 1,580 190 161 138 115 93 70 47 24 5 0 0 1,580 1,600 195 164 141 118 96 73 50 27 7 0 0 1,600 1,620 200 167 144 121 99 76 53 30 9 0 0 1,620 1,640 205 170 147 124 102 79 56 33 11 0 0 1,640 1,660 210 173 150 127 105 82 59 36 13 0 0 1,660 1,680 215 177 153 130 108 85 62 39 16 0 0 1,680 1,700 220 182 156 133 111 88 65 42 19 2 0 1,700 1,720 225 187 159 136 114 91 68 45 22 4 0 1,720 1,740 230 192 162 139 117 94 71 48 25 6 0 1,740 1,760 235 197 165 142 120 97 74 51 28 8 0 1,760 1,780 240 202 168 145 123 100 77 54 31 10 0 1,780 1,800 245 207 171 148 126 103 80 57 34 12 0 1,800 1,820 250 212 174 151 129 106 83 60 37 15 0 1,820 1,840 255 217 179 154 132 109 86 63 40 18 1 1,840 1,860 260 222 184 157 135 112 89 66 43 21 3 1,860 1,880 265 227 189 160 138 115 92 69 46 24 5 1,880 1,900 270 232 194 163 141 118 95 72 49 27 7 1,900 1,920 275 237 199 166 144 121 98 75 52 30 9 1,920 1,940 280 242 204 169 147 124 101 78 55 33 11 1,940 1,960 285 247 209 172 150 127 104 81 58 36 13 1,960 1,980 290 252 214 176 153 130 107 84 61 39 16 1,980 2,000 295 257 219 181 156 133 110 87 64 42 19 2,000 2,020 300 262 224 186 159 136 113 90 67 45 22 2,020 2,040 305 267 229 191 162 139 116 93 70 48 25 2,040 2,060 310 272 234 196 165 142 119 96 73 51 28 2,060 2,080 315 277 239 201 168 145 122 99 76 54 31 2,080 2,100 320 282 244 206 171 148 125 102 79 57 34 2,100 2,120 325 287 249 211 174 151 128 105 82 60 37 2,120 2,140 330 292 254 216 178 154 131 108 85 63 40                           $2,140 and over Use Table 3(a) for a SINGLE person on page 5. Filing 1040ez electronically Also see the instructions on page 3. Filing 1040ez electronically                           MARRIED Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $660 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 660 680 1 0 0 0 0 0 0 0 0 0 0 680 700 3 0 0 0 0 0 0 0 0 0 0 700 720 5 0 0 0 0 0 0 0 0 0 0 720 740 7 0 0 0 0 0 0 0 0 0 0 740 760 9 0 0 0 0 0 0 0 0 0 0 760 780 11 0 0 0 0 0 0 0 0 0 0 780 800 13 0 0 0 0 0 0 0 0 0 0 800 820 15 0 0 0 0 0 0 0 0 0 0 820 840 17 2 0 0 0 0 0 0 0 0 0 840 860 19 4 0 0 0 0 0 0 0 0 0 860 880 21 6 0 0 0 0 0 0 0 0 0 880 900 23 8 0 0 0 0 0 0 0 0 0 900 920 25 10 0 0 0 0 0 0 0 0 0 920 940 27 12 0 0 0 0 0 0 0 0 0 940 960 29 14 0 0 0 0 0 0 0 0 0 960 980 31 16 1 0 0 0 0 0 0 0 0 980 1,000 33 18 3 0 0 0 0 0 0 0 0 1,000 1,020 35 20 5 0 0 0 0 0 0 0 0 1,020 1,040 38 22 7 0 0 0 0 0 0 0 0 1,040 1,060 41 24 9 0 0 0 0 0 0 0 0 1,060 1,080 44 26 11 0 0 0 0 0 0 0 0 1,080 1,100 47 28 13 0 0 0 0 0 0 0 0 1,100 1,120 50 30 15 0 0 0 0 0 0 0 0 1,120 1,140 53 32 17 2 0 0 0 0 0 0 0 1,140 1,160 56 34 19 4 0 0 0 0 0 0 0 1,160 1,180 59 36 21 6 0 0 0 0 0 0 0 1,180 1,200 62 39 23 8 0 0 0 0 0 0 0 1,200 1,220 65 42 25 10 0 0 0 0 0 0 0 1,220 1,240 68 45 27 12 0 0 0 0 0 0 0 1,240 1,260 71 48 29 14 0 0 0 0 0 0 0 1,260 1,280 74 51 31 16 1 0 0 0 0 0 0 1,280 1,300 77 54 33 18 3 0 0 0 0 0 0 1,300 1,320 80 57 35 20 5 0 0 0 0 0 0 1,320 1,340 83 60 37 22 7 0 0 0 0 0 0 1,340 1,360 86 63 40 24 9 0 0 0 0 0 0 1,360 1,380 89 66 43 26 11 0 0 0 0 0 0 1,380 1,400 92 69 46 28 13 0 0 0 0 0 0 1,400 1,420 95 72 49 30 15 0 0 0 0 0 0 1,420 1,440 98 75 52 32 17 1 0 0 0 0 0 1,440 1,460 101 78 55 34 19 3 0 0 0 0 0 1,460 1,480 104 81 58 36 21 5 0 0 0 0 0 1,480 1,500 107 84 61 39 23 7 0 0 0 0 0 1,500 1,520 110 87 64 42 25 9 0 0 0 0 0 1,520 1,540 113 90 67 45 27 11 0 0 0 0 0 1,540 1,560 116 93 70 48 29 13 0 0 0 0 0 1,560 1,580 119 96 73 51 31 15 0 0 0 0 0 1,580 1,600 122 99 76 54 33 17 2 0 0 0 0 1,600 1,620 125 102 79 57 35 19 4 0 0 0 0 1,620 1,640 128 105 82 60 37 21 6 0 0 0 0 1,640 1,660 131 108 85 63 40 23 8 0 0 0 0 1,660 1,680 134 111 88 66 43 25 10 0 0 0 0 1,680 1,700 137 114 91 69 46 27 12 0 0 0 0 1,700 1,720 140 117 94 72 49 29 14 0 0 0 0 1,720 1,740 143 120 97 75 52 31 16 1 0 0 0 1,740 1,760 146 123 100 78 55 33 18 3 0 0 0 1,760 1,780 149 126 103 81 58 35 20 5 0 0 0 1,780 1,800 152 129 106 84 61 38 22 7 0 0 0 1,800 1,820 155 132 109 87 64 41 24 9 0 0 0 1,820 1,840 158 135 112 90 67 44 26 11 0 0 0 1,840 1,860 161 138 115 93 70 47 28 13 0 0 0 1,860 1,880 164 141 118 96 73 50 30 15 0 0 0 1,880 1,900 167 144 121 99 76 53 32 17 2 0 0 1,900 1,920 170 147 124 102 79 56 34 19 4 0 0 1,920 1,940 173 150 127 105 82 59 36 21 6 0 0 1,940 1,960 176 153 130 108 85 62 39 23 8 0 0 1,960 1,980 179 156 133 111 88 65 42 25 10 0 0 1,980 2,000 182 159 136 114 91 68 45 27 12 0 0 2,000 2,020 185 162 139 117 94 71 48 29 14 0 0 2,020 2,040 188 165 142 120 97 74 51 31 16 1 0 $2,040 $2,060 $191 $168 $145 $123 $100 $77 $54 $33 $18 $3 $0 2,060 2,080 194 171 148 126 103 80 57 35 20 5 0 2,080 2,100 197 174 151 129 106 83 60 37 22 7 0 2,100 2,120 200 177 154 132 109 86 63 40 24 9 0 2,120 2,140 203 180 157 135 112 89 66 43 26 11 0 2,140 2,160 206 183 160 138 115 92 69 46 28 13 0 2,160 2,180 209 186 163 141 118 95 72 49 30 15 0 2,180 2,200 212 189 166 144 121 98 75 52 32 17 1 2,200 2,220 215 192 169 147 124 101 78 55 34 19 3 2,220 2,240 218 195 172 150 127 104 81 58 36 21 5 2,240 2,260 221 198 175 153 130 107 84 61 38 23 7 2,260 2,280 224 201 178 156 133 110 87 64 41 25 9 2,280 2,300 227 204 181 159 136 113 90 67 44 27 11 2,300 2,320 230 207 184 162 139 116 93 70 47 29 13 2,320 2,340 233 210 187 165 142 119 96 73 50 31 15 2,340 2,360 236 213 190 168 145 122 99 76 53 33 17 2,360 2,380 239 216 193 171 148 125 102 79 56 35 19 2,380 2,400 242 219 196 174 151 128 105 82 59 37 21 2,400 2,420 245 222 199 177 154 131 108 85 62 40 23 2,420 2,440 248 225 202 180 157 134 111 88 65 43 25 2,440 2,460 251 228 205 183 160 137 114 91 68 46 27 2,460 2,480 254 231 208 186 163 140 117 94 71 49 29 2,480 2,500 257 234 211 189 166 143 120 97 74 52 31 2,500 2,520 260 237 214 192 169 146 123 100 77 55 33 2,520 2,540 263 240 217 195 172 149 126 103 80 58 35 2,540 2,560 266 243 220 198 175 152 129 106 83 61 38 2,560 2,580 269 246 223 201 178 155 132 109 86 64 41 2,580 2,600 272 249 226 204 181 158 135 112 89 67 44 2,600 2,620 275 252 229 207 184 161 138 115 92 70 47 2,620 2,640 278 255 232 210 187 164 141 118 95 73 50 2,640 2,660 281 258 235 213 190 167 144 121 98 76 53 2,660 2,680 284 261 238 216 193 170 147 124 101 79 56 2,680 2,700 287 264 241 219 196 173 150 127 104 82 59 2,700 2,720 290 267 244 222 199 176 153 130 107 85 62 2,720 2,740 293 270 247 225 202 179 156 133 110 88 65                           $2,740 and over Use Table 3(b) for a MARRIED person on page 5. Filing 1040ez electronically Also see the instructions on page 3. Filing 1040ez electronically                           SINGLE Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 600 640 2 0 0 0 0 0 0 0 0 0 0 640 680 6 0 0 0 0 0 0 0 0 0 0 680 720 10 0 0 0 0 0 0 0 0 0 0 720 760 14 0 0 0 0 0 0 0 0 0 0 760 800 18 0 0 0 0 0 0 0 0 0 0 800 840 22 0 0 0 0 0 0 0 0 0 0 840 880 26 0 0 0 0 0 0 0 0 0 0 880 920 32 0 0 0 0 0 0 0 0 0 0 920 960 38 4 0 0 0 0 0 0 0 0 0 960 1,000 44 8 0 0 0 0 0 0 0 0 0 1,000 1,040 50 12 0 0 0 0 0 0 0 0 0 1,040 1,080 56 16 0 0 0 0 0 0 0 0 0 1,080 1,120 62 20 0 0 0 0 0 0 0 0 0 1,120 1,160 68 24 0 0 0 0 0 0 0 0 0 1,160 1,200 74 28 0 0 0 0 0 0 0 0 0 1,200 1,240 80 34 1 0 0 0 0 0 0 0 0 1,240 1,280 86 40 5 0 0 0 0 0 0 0 0 1,280 1,320 92 46 9 0 0 0 0 0 0 0 0 1,320 1,360 98 52 13 0 0 0 0 0 0 0 0 1,360 1,400 104 58 17 0 0 0 0 0 0 0 0 1,400 1,440 110 64 21 0 0 0 0 0 0 0 0 1,440 1,480 116 70 25 0 0 0 0 0 0 0 0 1,480 1,520 122 76 31 0 0 0 0 0 0 0 0 1,520 1,560 128 82 37 3 0 0 0 0 0 0 0 1,560 1,600 134 88 43 7 0 0 0 0 0 0 0 1,600 1,640 140 94 49 11 0 0 0 0 0 0 0 1,640 1,680 146 100 55 15 0 0 0 0 0 0 0 1,680 1,720 152 106 61 19 0 0 0 0 0 0 0 1,720 1,760 158 112 67 23 0 0 0 0 0 0 0 1,760 1,800 164 118 73 27 0 0 0 0 0 0 0 1,800 1,840 170 124 79 33 1 0 0 0 0 0 0 1,840 1,880 176 130 85 39 5 0 0 0 0 0 0 1,880 1,920 182 136 91 45 9 0 0 0 0 0 0 1,920 1,960 188 142 97 51 13 0 0 0 0 0 0 1,960 2,000 194 148 103 57 17 0 0 0 0 0 0 2,000 2,040 200 154 109 63 21 0 0 0 0 0 0 2,040 2,080 206 160 115 69 25 0 0 0 0 0 0 2,080 2,120 212 166 121 75 29 0 0 0 0 0 0 2,120 2,160 218 172 127 81 35 2 0 0 0 0 0 2,160 2,200 224 178 133 87 41 6 0 0 0 0 0 2,200 2,240 230 184 139 93 47 10 0 0 0 0 0 2,240 2,280 236 190 145 99 53 14 0 0 0 0 0 2,280 2,320 242 196 151 105 59 18 0 0 0 0 0 2,320 2,360 248 202 157 111 65 22 0 0 0 0 0 2,360 2,400 254 208 163 117 71 26 0 0 0 0 0 2,400 2,440 260 214 169 123 77 32 0 0 0 0 0 2,440 2,480 266 220 175 129 83 38 4 0 0 0 0 2,480 2,520 272 226 181 135 89 44 8 0 0 0 0 2,520 2,560 278 232 187 141 95 50 12 0 0 0 0 2,560 2,600 284 238 193 147 101 56 16 0 0 0 0 2,600 2,640 290 244 199 153 107 62 20 0 0 0 0 2,640 2,680 296 250 205 159 113 68 24 0 0 0 0 2,680 2,720 302 256 211 165 119 74 28 0 0 0 0 2,720 2,760 308 262 217 171 125 80 34 1 0 0 0 2,760 2,800 314 268 223 177 131 86 40 5 0 0 0 2,800 2,840 320 274 229 183 137 92 46 9 0 0 0 2,840 2,880 326 280 235 189 143 98 52 13 0 0 0 2,880 2,920 332 286 241 195 149 104 58 17 0 0 0 2,920 2,960 338 292 247 201 155 110 64 21 0 0 0 2,960 3,000 344 298 253 207 161 116 70 25 0 0 0 3,000 3,040 350 304 259 213 167 122 76 30 0 0 0 3,040 3,080 360 310 265 219 173 128 82 36 3 0 0 3,080 3,120 370 316 271 225 179 134 88 42 7 0 0 3,120 3,160 380 322 277 231 185 140 94 48 11 0 0 3,160 3,200 390 328 283 237 191 146 100 54 15 0 0 3,200 3,240 400 334 289 243 197 152 106 60 19 0 0 3,240 3,280 410 340 295 249 203 158 112 66 23 0 0 3,280 3,320 420 346 301 255 209 164 118 72 27 0 0 3,320 3,360 430 354 307 261 215 170 124 78 33 0 0 $3,360 $3,400 $440 $364 $313 $267 $221 $176 $130 $84 $39 $4 $0 3,400 3,440 450 374 319 273 227 182 136 90 45 8 0 3,440 3,480 460 384 325 279 233 188 142 96 51 12 0 3,480 3,520 470 394 331 285 239 194 148 102 57 16 0 3,520 3,560 480 404 337 291 245 200 154 108 63 20 0 3,560 3,600 490 414 343 297 251 206 160 114 69 24 0 3,600 3,640 500 424 349 303 257 212 166 120 75 29 0 3,640 3,680 510 434 358 309 263 218 172 126 81 35 2 3,680 3,720 520 444 368 315 269 224 178 132 87 41 6 3,720 3,760 530 454 378 321 275 230 184 138 93 47 10 3,760 3,800 540 464 388 327 281 236 190 144 99 53 14 3,800 3,840 550 474 398 333 287 242 196 150 105 59 18 3,840 3,880 560 484 408 339 293 248 202 156 111 65 22 3,880 3,920 570 494 418 345 299 254 208 162 117 71 26 3,920 3,960 580 504 428 352 305 260 214 168 123 77 32 3,960 4,000 590 514 438 362 311 266 220 174 129 83 38 4,000 4,040 600 524 448 372 317 272 226 180 135 89 44 4,040 4,080 610 534 458 382 323 278 232 186 141 95 50 4,080 4,120 620 544 468 392 329 284 238 192 147 101 56 4,120 4,160 630 554 478 402 335 290 244 198 153 107 62 4,160 4,200 640 564 488 412 341 296 250 204 159 113 68 4,200 4,240 650 574 498 422 347 302 256 210 165 119 74 4,240 4,280 660 584 508 432 356 308 262 216 171 125 80 4,280 4,320 670 594 518 442 366 314 268 222 177 131 86 4,320 4,360 680 604 528 452 376 320 274 228 183 137 92 4,360 4,400 690 614 538 462 386 326 280 234 189 143 98 4,400 4,440 700 624 548 472 396 332 286 240 195 149 104 4,440 4,480 710 634 558 482 406 338 292 246 201 155 110 4,480 4,520 720 644 568 492 416 344 298 252 207 161 116 4,520 4,560 730 654 578 502 426 350 304 258 213 167 122 4,560 4,600 740 664 588 512 436 360 310 264 219 173 128 4,600 4,640 750 674 598 522 446 370 316 270 225 179 134 4,640 4,680 760 684 608 532 456 380 322 276 231 185 140 4,680 4,720 770 694 618 542 466 390 328 282 237 191 146 4,720 4,760 780 704 628 552 476 400 334 288 243 197 152 4,760 4,800 790 714 638 562 486 410 340 294 249 203 158 4,800 4,840 800 724 648 572 496 420 346 300 255 209 164 4,840 4,880 810 734 658 582 506 430 354 306 261 215 170 4,880 4,920 820 744 668 592 516 440 364 312 267 221 176 4,920 4,960 830 754 678 602 526 450 374 318 273 227 182 4,960 5,000 840 764 688 612 536 460 384 324 279 233 188 5,000 5,040 850 774 698 622 546 470 394 330 285 239 194 5,040 5,080 860 784 708 632 556 480 404 336 291 245 200                           $5,080 and over Use Table 4(a) for a SINGLE person on page 5. Filing 1040ez electronically Also see the instructions on page 3. Filing 1040ez electronically                           MARRIED Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $1,320 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,320 1,360 3 0 0 0 0 0 0 0 0 0 0 1,360 1,400 7 0 0 0 0 0 0 0 0 0 0 1,400 1,440 11 0 0 0 0 0 0 0 0 0 0 1,440 1,480 15 0 0 0 0 0 0 0 0 0 0 1,480 1,520 19 0 0 0 0 0 0 0 0 0 0 1,520 1,560 23 0 0 0 0 0 0 0 0 0 0 1,560 1,600 27 0 0 0 0 0 0 0 0 0 0 1,600 1,640 31 0 0 0 0 0 0 0 0 0 0 1,640 1,680 35 4 0 0 0 0 0 0 0 0 0 1,680 1,720 39 8 0 0 0 0 0 0 0 0 0 1,720 1,760 43 12 0 0 0 0 0 0 0 0 0 1,760 1,800 47 16 0 0 0 0 0 0 0 0 0 1,800 1,840 51 20 0 0 0 0 0 0 0 0 0 1,840 1,880 55 24 0 0 0 0 0 0 0 0 0 1,880 1,920 59 28 0 0 0 0 0 0 0 0 0 1,920 1,960 63 32 2 0 0 0 0 0 0 0 0 1,960 2,000 67 36 6 0 0 0 0 0 0 0 0 2,000 2,040 71 40 10 0 0 0 0 0 0 0 0 2,040 2,080 76 44 14 0 0 0 0 0 0 0 0 2,080 2,120 82 48 18 0 0 0 0 0 0 0 0 2,120 2,160 88 52 22 0 0 0 0 0 0 0 0 2,160 2,200 94 56 26 0 0 0 0 0 0 0 0 2,200 2,240 100 60 30 0 0 0 0 0 0 0 0 2,240 2,280 106 64 34 4 0 0 0 0 0 0 0 2,280 2,320 112 68 38 8 0 0 0 0 0 0 0 2,320 2,360 118 72 42 12 0 0 0 0 0 0 0 2,360 2,400 124 78 46 16 0 0 0 0 0 0 0 2,400 2,440 130 84 50 20 0 0 0 0 0 0 0 2,440 2,480 136 90 54 24 0 0 0 0 0 0 0 2,480 2,520 142 96 58 28 0 0 0 0 0 0 0 2,520 2,560 148 102 62 32 1 0 0 0 0 0 0 2,560 2,600 154 108 66 36 5 0 0 0 0 0 0 2,600 2,640 160 114 70 40 9 0 0 0 0 0 0 2,640 2,680 166 120 75 44 13 0 0 0 0 0 0 2,680 2,720 172 126 81 48 17 0 0 0 0 0 0 2,720 2,760 178 132 87 52 21 0 0 0 0 0 0 2,760 2,800 184 138 93 56 25 0 0 0 0 0 0 2,800 2,840 190 144 99 60 29 0 0 0 0 0 0 2,840 2,880 196 150 105 64 33 3 0 0 0 0 0 2,880 2,920 202 156 111 68 37 7 0 0 0 0 0 2,920 2,960 208 162 117 72 41 11 0 0 0 0 0 2,960 3,000 214 168 123 77 45 15 0 0 0 0 0 3,000 3,040 220 174 129 83 49 19 0 0 0 0 0 3,040 3,080 226 180 135 89 53 23 0 0 0 0 0 3,080 3,120 232 186 141 95 57 27 0 0 0 0 0 3,120 3,160 238 192 147 101 61 31 0 0 0 0 0 3,160 3,200 244 198 153 107 65 35 4 0 0 0 0 3,200 3,240 250 204 159 113 69 39 8 0 0 0 0 3,240 3,280 256 210 165 119 73 43 12 0 0 0 0 3,280 3,320 262 216 171 125 79 47 16 0 0 0 0 3,320 3,360 268 222 177 131 85 51 20 0 0 0 0 3,360 3,400 274 228 183 137 91 55 24 0 0 0 0 3,400 3,440 280 234 189 143 97 59 28 0 0 0 0 3,440 3,480 286 240 195 149 103 63 32 2 0 0 0 3,480 3,520 292 246 201 155 109 67 36 6 0 0 0 3,520 3,560 298 252 207 161 115 71 40 10 0 0 0 3,560 3,600 304 258 213 167 121 76 44 14 0 0 0 3,600 3,640 310 264 219 173 127 82 48 18 0 0 0 3,640 3,680 316 270 225 179 133 88 52 22 0 0 0 3,680 3,720 322 276 231 185 139 94 56 26 0 0 0 3,720 3,760 328 282 237 191 145 100 60 30 0 0 0 3,760 3,800 334 288 243 197 151 106 64 34 3 0 0 3,800 3,840 340 294 249 203 157 112 68 38 7 0 0 3,840 3,880 346 300 255 209 163 118 72 42 11 0 0 3,880 3,920 352 306 261 215 169 124 78 46 15 0 0 3,920 3,960 358 312 267 221 175 130 84 50 19 0 0 3,960 4,000 364 318 273 227 181 136 90 54 23 0 0 4,000 4,040 370 324 279 233 187 142 96 58 27 0 0 4,040 4,080 376 330 285 239 193 148 102 62 31 1 0 $4,080 $4,120 $382 $336 $291 $245 $199 $154 $108 $66 $35 $5 $0 4,120 4,160 388 342 297 251 205 160 114 70 39 9 0 4,160 4,200 394 348 303 257 211 166 120 75 43 13 0 4,200 4,240 400 354 309 263 217 172 126 81 47 17 0 4,240 4,280 406 360 315 269 223 178 132 87 51 21 0 4,280 4,320 412 366 321 275 229 184 138 93 55 25 0 4,320 4,360 418 372 327 281 235 190 144 99 59 29 0 4,360 4,400 424 378 333 287 241 196 150 105 63 33 3 4,400 4,440 430 384 339 293 247 202 156 111 67 37 7 4,440 4,480 436 390 345 299 253 208 162 117 71 41 11 4,480 4,520 442 396 351 305 259 214 168 123 77 45 15 4,520 4,560 448 402 357 311 265 220 174 129 83 49 19 4,560 4,600 454 408 363 317 271 226 180 135 89 53 23 4,600 4,640 460 414 369 323 277 232 186 141 95 57 27 4,640 4,680 466 420 375 329 283 238 192 147 101 61 31 4,680 4,720 472 426 381 335 289 244 198 153 107 65 35 4,720 4,760 478 432 387 341 295 250 204 159 113 69 39 4,760 4,800 484 438 393 347 301 256 210 165 119 73 43 4,800 4,840 490 444 399 353 307 262 216 171 125 79 47 4,840 4,880 496 450 405 359 313 268 222 177 131 85 51 4,880 4,920 502 456 411 365 319 274 228 183 137 91 55 4,920 4,960 508 462 417 371 325 280 234 189 143 97 59 4,960 5,000 514 468 423 377 331 286 240 195 149 103 63 5,000 5,040 520 474 429 383 337 292 246 201 155 109 67 5,040 5,080 526 480 435 389 343 298 252 207 161 115 71 5,080 5,120 532 486 441 395 349 304 258 213 167 121 76 5,120 5,160 538 492 447 401 355 310 264 219 173 127 82 5,160 5,200 544 498 453 407 361 316 270 225 179 133 88 5,200 5,240 550 504 459 413 367 322 276 231 185 139 94 5,240 5,280 556 510 465 419 373 328 282 237 191 145 100 5,280 5,320 562 516 471 425 379 334 288 243 197 151 106 5,320 5,360 568 522 477 431 385 340 294 249 203 157 112 5,360 5,400 574 528 483 437 391 346 300 255 209 163 118 5,400 5,440 580 534 489 443 397 352 306 261 215 169 124 5,440 5,480 586 540 495 449 403 358 312 267 221 175 130 5,480 5,520 592 546 501 455 409 364 318 273 227 181 136 5,520 5,560 598 552 507 461 415 370 324 279 233 187 142 5,560 5,600 604 558 513 467 421 376 330 285 239 193 148 5,600 5,640 610 564 519 473 427 382 336 291 245 199 154 5,640 5,680 616 570 525 479 433 388 342 297 251 205 160 5,680 5,720 622 576 531 485 439 394 348 303 257 211 166 5,720 5,760 628 582 537 491 445 400 354 309 263 217 172 5,760 5,800 634 588 543 497 451 406 360 315 269 223 178 5,800 5,840 640 594 549 503 457 412 366 321 275 229 184 5,840 5,880 646 600 555 509 463 418 372 327 281 235 190                           $5,880 and over Use Table 4(b) for a MARRIED person on page 5. Filing 1040ez electronically Also see the instructions on page 3. Filing 1040ez electronically                           SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $33 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 33 36 1 0 0 0 0 0 0 0 0 0 0 36 39